The City of Tamarac, Our Community of ChoiceLeading the nation in quality of life through safe neighborhoods, a vibrant economy, exceptional customer service and recognized excellence.
Harry Dressler Mayor
Michelle J. Gomez Vice Mayor District 2
Marlon D. Bolton Commissioner District 1
Michael C. Cernech City Manager
Julie Fishman Commissioner District 3
Debra Placko Commissioner District 4
Adopted September 20, 2018
Tamarac has been inducted into the International Palladium Balanced Scorecard Hall of Fame. The award is recognized as the worldwide gold standard of strategic performance management.
GOVERNMENT FINANCE OFFICERS ASSOCIATION
For the Fiscal Year Beginning October 1, 2017
Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA) has presented a Distinguished Budget Presentation Award to City of Tamarac, Florida for its annual budget for the fiscal year beginning October 1, 2017.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device.
for exceeding the standards established by the International City/County Management Association in the identification and public reporting of key outcome measures, surveying of both residents and employees, and the pervasiveness of performance management in the organization's culture.
Presented at the 104th ICMA Annual Conference in Baltimore, Maryland 26 September 2018
Marc A. Ott ICMA Executive Director
David Johnstone ICMA President
Michael C. Cernech City Manager
Kathleen Gunn Assistant City Manager
Samuel S. Goren City Attorney
Claudio Grande Chief Building Official
Pat Teufel City Clerk
Maxine Calloway Director of Community Development
Mark C. Mason, CPA Director of Financial Services
Percy Sayles Fire Chief
Lerenzo Calhoun Director of Human Resources
Levent Sucuoglu Director of Information Technology
Greg Warner Director of Parks & Recreation
Captain Neal Glassman District Police Chief
Jack Strain Director of Public Services
Tamarac is a beautifully developed community of residential, commercial and recreational areas, nestled in the center of Broward County between the Everglades Conservation Area and the Atlantic Coastal Ridge. All the pleasures of Sou th Florida, limited only by one’s imagination, can be found here and in the surrounding areas. Young families and retirees alike are drawn to our sub-tropical climate –averaging seventy-four degrees (74˚), in a highly desirable and strategic location, and our fresh and enthusiastic approach to business, education, healthcare, recreation and government.
Our residential neighborhoods abound with waterways, lakes and open spaces, offering a habitat to ducks, cattle egrets, and the majestic heron with its graceful appearance. Tamarac was incorporated on July 19, 1963 by developer Kenneth E. Behring. Jack Leff, member of the City of Tamarac’s Public Information Board wr ote that Ken Behring “…envisioned a retirement community living in reasonably priced homes. He offered a home with lots of land and practically no maintenance for the homeowner. Thus, was born a new concept for gracious adult living.”
Tamarac has since evolved into a City far more complex than the network of adult communities that Mr. Behring envisioned. Tamarac has 63,910 residents and the composition of those residents is also noteworthy. The median age of Tamarac residents fell from 65 in 1990 to 52.9 in 2000 to 47.1 in 2010 Tamarac is home to a wonderfully diverse melting pot of residents including American Indians, Pacific Islanders, African Americans, Hispanics, Asians and many others. According to the Census 2010 database, 32.8% of Tamarac residents refer to themselves as non-white. The City is experiencing the same demographic changes as all other cities in the South Florida region. Our population is younger and more diverse, and we are positioning ourselves to meet the service demands of our new residents.
Tamarac is the 13th largest city in Broward County and the 39th largest in Florida. Tamarac lies 11 miles northwest of Fort Lauderdale the county seat. Ideally situated in the expanding and dynamic tri-county commercial market, Tamarac benefits from nearby access to super-highways, railways, airways, and waterways, including Port Everglades, the Fort Lauderdale/Hollywood International Airport, Florida Turnpike, Sawgrass Expressway, Interstates 75 and 95, US 441, and US 1.
A full-service City covering an area of 12 square miles, Tamarac is one of Broward County’s newer additions, having been incorporated in 1963. The City is now 53 years young old enough to adapt the best from our past, yet young enough to move through the new millennium with anticipation and excitement a philosophy that highlights our city’s commitment to the future.
Residents of the City of Tamarac enjoy many recreational facilities within the city limits: 10 City parks (the Tamarac Sports Complex, Tamarac Park, Caporella Park, Veterans’ Park, Tamarac Commons Park, Tephford Park, Sunset Point, Landings Park, and Gary B Jones Park for People and Pups) covering 153.6 acres. They also enjoy a 30,000-square foot Community Center, a Recreation Center, a Multi-Purpose Center, an aquatic complex, a 6.5-acre wildlife preserve, Colony West Golf Course and 680 acres of freshwater canals and lakes which provide habitat for various species of native and exotic fish. Nature trails and bike paths are also accessible throughout the city, so residents can take full advantage of both indoor and outdoor recreational opportunities.
Those who call Tamarac home can enjoy regional sports and cultural facilities within proximity and easy accessibility. Culture and performing arts lovers can access Broward Center for the Performing Arts, Miami City Ballet, and the Museum of Discovery and Science in nearby Fort Lauderdale. Sports fans make their way to the Florida Panthers’ games at the Bank Atlantic Center, the Florida Marlins’ at Marlins Park, at the Miami Dolphins’ games at Sun Life Stadium, or The Miami Heat at the nearby American Airlines Arena.
The City of Tamarac is also home to the 500-acre Tamarac Commerce Park. Seventeen major corporations are located there, employing over 5,000 people. The Park is zoned as light industrial, which accommodates manufacturers, office parks, research facilities and other like uses.
The Westpointe project has experienced rapid growth since opening in the Tamarac Commerce Park. This 158-acre Development of Regional Impact has an approved development order that includes office, commercial and industrial land uses. Westpointe already boasts a hotel; with a second hotel approved for development, 200,000 square feet of commercial use, 45,000 square feet of automotive dealership, 1,034,924 square feet of industrial/office use, 440,000 square feet for industrial use and twenty-six (26) acres of lakes have been developed as part of the project.
In keeping an ever-watchful eye on the health of the City, now and in the future, Tamarac considers one of the greatest challenges to be that of creating and maintaining balance with new growth and development in proportion to environmental and resource conservation. We must protect our wildlife, natural regions and other pervious areas, while we endeavor to progress forward.
The City of Tamarac, Our Community of Choice…
The first critical reading of the FY 2019 Adopted Budget is the City Manager’s Transmittal Letter The reader will gain an understanding of the City Manager’s vision, critical issues, recommended policy and operational changes, and a financial plan.
This section provides the reader with the basic components that make up the development of the FY 2019 Adopted Budget. Included in this section are explanations of the type of government and budget, a description of the budget process, the Budget Calendar, budgetary highlights, and the FY 2019 Personnel Complement. This section also includes a summary of the City Commission’s Strategic Goals to support the direction of the budget as a financial plan.
This section answers one of the most often asked questions: “What’s new in the Budget?” In this section, you will find a list of new or enhanced programs, capital outlay, and capital improvement projects
This section provides schedules of detailed revenue sources and expenditures for the General Fund and for all funds combined for a total FY 2019 Adopted Budget Like a person with more than one checking account, a municipality categorizes revenue and expenditures into separate funds according to purpose. This section also includes a comparison of major revenue sources, the full cost allocation study, an overview of financial management policies, and a brief description of each fund
This section explains the diverse services offered by the City of Tamarac. Each division of each department has identified a mission statement, a program description and strategic goals for the upcoming year In addition, the FY 2019 Adopted Budget includes performance measures for each division. Performance Measurement is an ongoing process to evaluate and report how well the City is delivering its services.
Each Department and Division is responsible for goal setting and performance benchmarking to ensure alignment with the City’s Strategic Plan.
The measures reported in this document reflect the City’s effort to improve service provision, to check the quality of performance, and to make changes when necessary. Each measure will reflect the target and actual for the current year, a target for FY 2019 and ultimately, a history of performance over three fiscal years.
The reporting of performance measures differs from standard goals and objectives because it goes further than simply reporting “achieved" or "not achieved”; it provides an ongoing method for measurement, and allows for gauging performance against internal, external, local, and national standards.
This section includes the City’s Asset Management plan which provides a comprehensive listing and explanation of the capital requirements and associated funding for the City for the current and next five years.
This section contains the debt management information and glossary of commonly used terms.
October 16, 2018
The Honorable Mayor and Members of the City Commission City of Tamarac
7525 NW 88 th Avenue Tamarac, FL 33321
Mayor and Members of the City Commission:
It is my pleasure to transmit to you the official budget document for fiscal year (FY) 2019 adopted by the City Commission on September 20 , 2018 The final budget was established upon the completion of your review and acceptance.
Following the release of the City Manager ' s Proposed Budget on June 13, 2018 a workshop was held with the City Commission on June 20 , 2018 to discuss the proposed budget , programs and funding. Below is a summary of the FY 2019 Proposed and Final Adopted Budgets:
The overall increase to the Special Revenue Funds is comprised primarily of: (1) an adjustment in the Fire Rescue Fund for updated Personal Services projections and Cost Allocation Plan revisions; (2) an adjustment in the Building Fund for updated Personal Services projections, an increase in professional services for the cost of a contract Permit Technician and Cost Allocation Plan revisions and (3) an increase to the Affordable Housing Impact Fee Fund to re-appropriate initial funding and add new funding for the first-time home buyer assistance program.
The increase to the Capital Projects Funds is the result of an increase to the General Capital Impro v ements Fund resulting from increased cost estimates for the follo w ing projects: (1) PW18E Sunset Point Park Parking Lot ; (2) PW19F Boule v ards sidewalk extension ; (3) PW19G 47th Terrace Traffic calming and (4) PW19H 70th Avenue Traffic calming.
Lastly, the net decrease to the Enterprise Funds is the result of: (1) an adjustment in the Storm water Management Fund for updated Personal Services projections, an increase in transfers out to the Stormwater Capital Fund and Cost Allocation Plan revisions and (2) a decrease in operating expenditures in the Colony West Golf Course Fund to align with the proposed budget the City received from the management company.
I would like to thank the Mayor and Commissioners for your foresight and support of the budget as well as your continued support of the Financial Policies for long-term financial planning. As we are all aware, a budget encapsulates the plans and initiatives needed to help drive our success both today and into the future. As the adoption phase of this budget cycle has ended and the planning for the upcoming cycle begins, the work put into this FY 2019 Adopted Budget continues to provide a solid foundation for the "Sustainability" of our future.
Michael C. Cemech City Manager
June 12, 2018
The Honorable Mayor and Members of the City Commission City of Tamarac 7525 NW 88th Avenue Tamarac, Florida 33321
Mr. Mayor and Members of the City Commission:
It is my privilege to submit to you for your consideration the City of Tamarac Proposed Budget for Fiscal Year 2019 (FY 2019) and the FY 2019 - FY 2024 Asset Management Program Budgets pursuant to the City’s Charter. As done previously, staff has developed a single year adoptable budget together with two projected years. This budget approach provides consistency year over year and includes two out years for forecasting purposes. This document also continues the inclusion of financial, operational and asset management plans as a part of the budget proposal.
In September 2017, the City Commission adopted the budget for FY 2018. In Florida, although a city can prepare budgets on a multi-year cycle (such as a Biennial Budget process or, in this case, a one year adoptable budget with two forecast years) the City can only adopt a single year budget. The current process involves the preparation of a single year budget for adoption and two forecast year budgets to be updated as additional information becomes available.
Staff began updating the FY 2019 and FY 2020 forecasts from the 2018 Adopted Budget and preparing the FY 2021 forecast earlier this year. As part of the preparation, staff evaluated various changes in costs, the updated Strategic Plan and all programs in crafting a budget and forecasts that meet the City Commission’s goals. In addition, the fiscal policies adopted by the City Commission continue to ensure a sustainable future for the City. Fitch reiterated in a recent ratings update, “The Issuer Default Rating (IDR) and GO rating of 'AA' reflect the City's strong financial resilience and superior inherent budget flexibility.”
The proposed budget that accompanies this message includes estimates of State revenue sources such as, the HalfCent Sales Tax and State Revenue Sharing that have been projected to increase by 2.5% and 3.5% respectively and maintains the existing millage rate of 7.2899. The voted debt service millage rate component ended with FY 2018, as the 1998 General Obligation Bonds were fully paid in 2017. The proposed budget includes an updated Asset Management Plan that takes into account long-term financial planning for the City’s assets, and one-time expenditures that will be further explained throughout this document. I have also provided examples of how the proposed millage rate will impact property owners at various property value levels.
Legislative changes governing how millage rates are established were enacted during the 2007 legislative session and additional changes were made via a referendum in 2008 affecting FY 2010 and beyond. The referendum increased the homestead exemptions from $25,000 to $50,000 and rules for portability of the “Save Our Homes” values were approved. In addition, there is an annual 10% cap on assessed value increases for non-homesteaded property (both residential and commercial).
Two referendums will appear on the ballot in 2018, both of which if approved will result in constitutional amendments. The first will seek to make the 10% cap on non-homesteaded property referenced above, which is set to expire next year, permanent. The second amendment would provide an additional $25,000 exemption on homesteaded property by exempting that portion of the value between $100,000 and $125,000 from property taxes, excluding school taxes. It is estimated, if passed, the additional $25,000 exemption will apply to 8,497 properties, removing $174,570,640 of municipal taxable value for a total reduction of $1,272,600 in tax revenue to the City.
This FY 2019 proposed budget maintains the general operating millage rate of 7.2899 mills resulting in higher overall tax revenue due to an increase in taxable value plus growth of 9.94% (preliminary valuation distributed by the Broward County Property Appraiser as of June 1, 2018). The FY 2019 proposed budget for all funds totals $163,775,902 which is $5,318,486 more than the FY 2018 amended budget, an increase of 3.36% and $7,418,598 more than the FY 2018 adopted budget of $156,357,304, an increase of 4.74%.
The increases from the amended and adopted budgets is due primarily to budgeting the expected new annual debt service payments for the proposed 2018 Capital Improvement Bonds and establishing a $5,000,000 designated Economic Development Reserve in the General Fund.
The summary charts for expenditures by category have been provided below to identify changes solely associated with personal services, operating expenditures, capital/infrastructure expenditures, and other categories for all funds. As was adopted in the Financial Policies, capital projects are budgeted on a “life-ofthe-project” basis until completed or de-obligated by the City Commission. In other words, once the capital improvement has been budgeted, the funding will be carried forward with the project into the future and not re-appropriated annually, until completed.
Personal Services costs represent 30.07% of the total proposed budget and 29.11% of the General Fund proposed budget. The General Employee Union Contract was approved mid-year FY 2017 and the payroll projections used in constructing the FY 2019 Proposed Budget reflects those adjustments. Staff has provided an estimate of wages pursuant to the performance based pay system in the personnel policy for non-represented employees. Elected and Appointed officials have also been provided for in the proposed budget. The current Fire Union Contract expires on September 30, 2018. Therefore, we have provided an estimate of wages for Fire Rescue Department employees. Pension contributions for all three active plans were projected using the contribution rates based on actual payroll as follows: 24% for the Employee’s Pension Plan, 36% for the Elected and Appointed Officers and Non-Represented Employees Retirement Plan, and 49% for the Firefighters’ Pension Plan. These estimated rates and contributions may be adjusted, if necessary, upon receipt of the actuarially determined rates for October 1, 2018 after the beginning of the fiscal year. The proposed budget also contemplates a 10% increase in health insurance benefit costs, dental, life and long- term disability.
The FY 2019 Proposed Budget includes additional staffing to ensure the City maintains its level and stellar quality of service delivery. Therefore, one (1) new full time General Fund position, the conversion of two (2) part time General Fund positions to full time, one (1) new part time General Fund position and six (6) new full time Fire & Rescue Fund positions are being proposed for FY 2019. The staffing changes include the following:
One (1) full time GIS Specialist position in the Information Technology Department. Recently, the City began migrating to a new ERP System -Superion ONESolution. The new ERP heavily relies on and integrates GIS data for mapping addresses, routes, etc., and for associating all types of ERP functions with map points (i.e. code violations/case, building permits). It has become evident that that GIS will now play an even more critical/central role in business functions, and hence will require a more experienced and dedicated GIS Specialist to administer the City's GIS program effectively and to ensure the City's investments in technology are managed and supported appropriately.
The conversion of two (2) part time Customer Service Representative/Cashier positions to full time in the Parks and Recreation Department. Parks and Recreation currently has one (1) full-time and six (6) part-time customer service rep/cashiers that staff the front desks of its facilities 160 hours per week. Managers, Supervisors, Recreation Programmers and Recreation Assistants have been filling in gaps in front desk coverage (approx. 70 hours/week). Within the last three (3) years, five (5) employees left to pursue other full-time positions, employees who possibly would have stayed if given the opportunity of a full-time position. Converting the two (2) current part time positions to full time will provide more stability in staffing the facilities.
One (1) part time Office Assistant position in the City Clerk’s Office. The number of Public Records requests submitted to the Clerk’s Office has risen exponentially from an average per month of 26 in 2015 to an estimated 61 as of month end April 2018. As a result, presently 78% of the Records Coordinator’s daily work hours and 80% of the Records Clerk’s daily work hours are being consumed by the handling of Public Records requests diverting their time away from regular duties which has led to the creation of a records storage backlog. Adding a part time Office Assistant position for a total of 25 hours per week will allow the department to reach the goals set to improve Citywide procedures in the records and disposition area by absorbing extraneous tasks currently being performed by the Records Coordinator and the Records Clerk.
Six (6) Firefighter/Paramedic positions in Fire Rescue Operations. These 6 new positions represent the first phase of a three year staffing plan, which was presented to City Commission at a the quarterly update meeting held on March 21, 2018, with the end goal of adding a Rescue Unit of twelve (12) staff at FS 78 by FY2021. The plan calls for hiring six (6) Firefighter/Paramedics in FY 2019, three (3) more in FY 2020 and the last three (3) in FY2021. The added Rescue Unit will serve to help alleviate the impacts of the following identified challenges connected with the operations of FS 78: (1) coverage area; (2) limited access high speed roadway; (3) single point of entry for east/west travel onto a heavily traveled roadway; (4) proximity to backup City resources: and (5) proximity to hospitals.
Reclassifications and other proposed staffing changes:
Housing & Comm. Dev. Intern to Housing & Comm. Dev. Coordinator II
Office Specialist to Housing & Comm. Dev Coordinator - Community Development Department
Service Worker II to Service Worker Crewleader – Public Services Streets & Roads
General Fund
The FY 2019 proposed General Fund budget (including Red Light Cameras) is $69,580,890, which is $6,647,391 or 10.56% greater than the FY 2018 amended budget and $6,675,859 or 10.61% greater than the FY 2018 adopted budget of $62,905,031. Again, these increases are primarily driven by adding approximately $1.1 million to the transfers out to Fund 239 for the expected debt requirement for the proposed new Capital Improvement Bonds and adding $5 million to reserves to earmark funding for future Economic Development initiatives.
Following is a summary of the General Fund with a comparison between the operating departments and nondepartmental including reserves.
It was expected the BSO would be seeking funding for additional School Resource Officers (“SRO”) to have an individual SRO assigned to each school location. The proposed budget letter submitted to the City pursuant to our contract requests $16,133,601 for Police Protection Services as compared to the $15,332,314 contained in the Adopted FY 2018 Budget forecast for 2019, representing an increase of $801,287. Included in this increase in addition to the needed funding for an SRO are the following:
Personal Services cost increase of $713,262 (includes $460,648 in salaries or a 5.8% increase)
License Plate Reader (“LPR”) System – approx. $25,000
New Interview Room – approx. $17,100
Renovation of Criminal Investigations/Crime Suppression Team Office – approx. $50,000
Funding for additional staff training
The FY 2019 proposed General Fund budget includes funds for the following: computer desks at the Tamarac Community Center, a refrigerator/ice machine at the Tamarac Sports Complex, replacement of benches and trash receptacles at Tephord and Sunset Pointe Park, a 75” TV for making presentations and a commercial grade stove for use during times the EOC has been activated at Tamarac Park, a thermal pool cover, new starting blocks and ladders at the Caporella Aquatic Center, Wi-Fi for (3) transit buses, a truck mounted pressure washer for bus stop maintenance and cleaning, car wash equipment and industrial vacuum replacement, (12) replacement generators to provide power for traffic signals and special events, a replacement gasoline & diesel fuel dispenser, a new Heavy Duty Truck Diagnostic Computer Scanner, a John Deere Gator Utility Vehicle, a Turf Tiger for keeping grass manicured at City Parks and (2) replacement scanners in the City Clerk’s Office.
In addition, the FY 2019 proposed General Fund budget includes an appropriation from fund balance of $8,757,359 for the purpose of funding a $5,000,000 designated Economic Development Reserve and funding transfers to capital funds such as, $1,778,149 to the General Capital Fund; $332,300 to the Capital Equipment Fund; $675,000 to the Capital Maintenance Fund; $825,000 to the Corridor Improvement Fund; $625,000 to the Tamarac Village Fund; and $164,917 to the Colony West Golf Course Fund. In addition, $750,000 is included to fund a contingency and $250,000 is included for potential encumbrances (purchase orders that have not been completed by year end that are carried into the next fiscal year).
The FY 2019 proposed budget for the Fire Rescue Fund is $24,128,962 which is $984,290 greater than the FY 2018 amended budget of $23,144,672 or a 4.25% increase. The Fire Rescue Proposed Budget was developed maintaining the Fire Rescue Assessment Fee at $350 per residential unit as it has been for the past year. The $350 represents approximately 98% of the maximum amount that can be charged based upon the study performed in FY 2016 and accepted as part of the Fire Rescue Assessment process approved for the FY 2017 Budget. At the current rate, an appropriation of $1,542,226 from fund balance is needed to balance the budget. The appropriation from fund balance is primarily associated with anticipated additional funding for six new Firefighter/Paramedic positions and the scheduled replacement of vehicles and equipment. The Fire Rescue Assessment Fee revenue can only be used for fire related expenses, thus the other major source of revenue for the Fire Rescue Fund is a transfer from the General Fund of $6,737,531 for FY 2019.
The FY 2019 proposed budget includes planned capital outlay requests for equipment replacements through FY 2024. Each year through FY 2024, the Fire Department sets aside funding for proposed replacements that will take place in future years such as fire apparatus and equipment. For FY 2019, the Fire Rescue Fund also has current year equipment replacement requests that include major appliances for stations and the EOC, fitness equipment for FS 41, apparatus equipment for Unit 350, an ID card maker at the EOC, (6) AED units for 3 inspectors, Fire Marshal, Assistant Fire Marshal and a Public Education Specialist, and computer equipment technology upgrade at the EOC.
The FY 2019 Building Fund proposed budget is $3,435,911 or $10,340 less than the FY 2018 amended budget of $3,446,251, a .30% decrease. The proposed budget has been prepared in support of continuing operations. In addition, staffing and contractual arrangements have been made in support of new residential development that began coming online in FY 2015 and is anticipated to continue, at least into the near future. Additional revenue has been provided in support of this anticipated new construction. Building permit fee revenue budgeted for FY19 and the two forecast years is supported by the Building Department approved fee schedule.
The Public Art Fund has been budgeted in the amount of $901,501 which includes available funds received in prior years but not yet expended. The following public art projects were funded in prior years and work continues towards bringing these projects to fruition:
Sunset Point Park Public Art - $335,000
University Dr. Overpass - $104,000
In FY19 there is $600,000 in funding for the following Public Art Projects:
$200,000 for Significant Public @ Colony West Club House
$200,000 for Significant Public – District 1
$200,000 for Significant Public – District 4
In addition, a $100,000 appropriation is included for work to be done by a Public Art consultant, Gadsen & Ravitz and $135,001 of the FY 2019 proposed budget has been set aside as a reserve for future public art projects and/or maintenance of existing art.
The FY 2019 proposed budget for the six Capital Project Funds is $7,541,822 and includes:
$520,000–Funding for the restroom renovations at Veterans and Sunset Pointe provided by a transfer from the General Fund. The existing restroom fixtures at Veterans Park, which are used by Dog Park Patrons, are metal which need to be upgraded. With the volume of patrons increasing, the City needs to enlarge the size of the building to accommodate the increase. The replacement of the bathrooms at Veterans Park and Sunset Point Park will meet the increased usage at both parks and will replace this critical part of the Parks' infrastructure to ensure ongoing usage and enjoyment of these popular parks.
$177,000–Funding for Multi-Purpose Center Impact Resistant Windows and Doors provided by a transfer from the General Fund. This project includes the removal of the existing exterior windows and doors at the Multi-Purpose Center (MPC) and replacement with impact resistant windows and doors. The windows and doors currently at the MPC classrooms and locker room are metal framed and have glass windows that are not impact resistant and need to be protected during extreme weather events.
$1,327,716–Funding for designing and building a park on the Swim Central Annex parcel provided by Water Utility Public Service Tax and a transfer from the General Fund. The project scope includes the following: (1) 6,000 SF playground, shade structure and safety surfacing, (3) covered benches; (1) pedestrian bridge (linking the Swim Central Annex parcel to the Aquatic Center); landscaping, paving and grading.
$336,325–Funding for an outdoor fitness area at Tephord Park provided by a transfer from the General Fund. The project consists of the design, purchase and installation of a state-of-the-art Fitness Court with rubber safety surface and a shade structure.
$93,875–Funding for the Boulevards Sidewalk Extension provided by a transfer from the General Fund. The project involves the construction of 1,000 linear feet of 5 ft. wide sidewalk to create a safe pedestrian access from the Boulevards Subdivision to Caporella Park.
$70,000–Funding for a Transportation Plan Study provided by a transfer from the General Fund and a pending State Department of Economic Opportunity TAG Grant.
$175,000–Funding for Mainlands & 47th Terrace traffic calming provided by a combination of a transfer from the General Fund which utilizes a contribution from Manor Park/Hidden Trails site plan and appropriated fund balance.
$400,000–Funding for 78th & Heathgate traffic calming provided by appropriated fund balance.
$100,000–Funding for a feasibility study in connection with the design and construction of a future Public Safety Complex encompassing the present Fire Station 41 and Broward County Sherriff’s Office operations.
$596,500–Funding for the Decorative Hardscape Project provided by a transfer from the General Fund. On April 23rd, 2014, the City Commission of the City of Tamarac adopted the Major Arterial Corridor Study with three distinct components to be implemented citywide. The Decorative Hardscape project will focus on the design and installation of the Hardscape Treatment component of the City's adopted Corridor Study. Funding for implementing various phases is spread evenly across a three (3) year period.
$669,540–Funding for design work related to a group of buffer walls which can be undertaken with minimum easement issues presently slated for construction in FY 2021. The buffer walls include Rock Island Road, Southgate West and Southgate East.
$75,000–Funding for Security Master Plan System Improvements – In FY 2016, the Information Technology Department completed a comprehensive security systems audit. A comprehensive security system replacement/upgrade is needed in order to enhance and update the City's security systems. Funding for implementation is planned over a period of several years.
The FY 2019 proposed budget is $6,245,459 or $11,391 greater than the FY 2018 amended budget of $6,234,068 or an increase of .18%. The primary revenue source for this fund is the Stormwater Utility Management Fee Assessment that is charged on a per equivalent residential unit (ERU) basis for improved and undeveloped property.
The FY 2019 stormwater fee assessment is expected to provide $5,833,480 in revenue to support operations and stormwater related capital improvements. The FY 2019 Stormwater Fund budget includes $220,000 in funding for a Volvo L110H Wheeled Loader, $45,000 for an 8” Thompson Pump and $11,000 for replacing an aging enclosed trailer.
The FY 2019 proposed budget is $27,649,028 or $1,289,003 greater than the FY 2018 amended budget of $26,360,025 or an increase of 4.89%. The Water and Wastewater Utility conducted a long-range financial planning study in fiscal year 2015 that looked at rates over the next ten years. The Commission adopted the recommended rate structure through an amendment to Chapter 22 of the Utilities Ordinance. The FY 2019 budget was prepared assuming no rate adjustment.
The proposed budget for the Utilities Fund follows the long-range financial plan and provides support for continuing operations of the existing facilities, an active renewal and replacement program to maintain aging infrastructure, and funding for capital improvements identified in the ten year capital improvement plan, six years of which are included in this budget proposal. The FY 2019 proposed budget includes capital outlay totaling $6,023,960 for CIP, renewal and replacement, and capital vehicles/equipment, including:
$ 400,000 – Wastewater Pump Station Renewal
$1,500,000 – Relocate Backyard Water Mains - Tamarac East
$ 550,000 – WTP Well Upgrade Project
$ 100,000 – WTP Renewal/Replacement
$ 125,000 – Electrical/Mechanical Pump Station Renewal
$ 75,000 – Irrigation Replacement
$ 240,000 – Tamarac West System Rehabilitation
$ 500,000 – Water Distribution System Upgrade
$ 500,000 – 80kw Elec Generators (2)
$ 350,000 – Replace WTP Package Filter Media - Filters 3& 4
$ 100,000 – Replace Tr 27 pumps with VFd's and New MCC
$ 50,000 – Tract 27 Generator & ATS Replacement
$ 120,000 – 60kw Portable Trailer Mounted Generators-Repl (2)
$ 275,000 – 2013 INT Chassis Vacoon Rodder
$ 37,000 – 2006 Chevy 1500 Ext Cab Std. Bed
$ 37,000 – 2006 Chevy 2500 PU STD CAB/BED 2WD
$ 36,000 – 2006 Ford Explorer SUV 4DR 2WD
Based on current information pertaining to claim activity and amounts, staff is recommending an increase for the premium for stop loss budgeted in the Health Insurance Fund to $600,000 and recommending Health Care claims be increased to $5.5M, $5.7M and $5.9M for 2019, 2020 and 2021, respectively.
Based on current information for workers compensation rates recently established by the Florida legislature, staff is recommending premiums for workers compensation remain steady at $450,000 for FY 2019, but recommending claims for worker’s compensation be decreased from $220,000 to $213,000 for FY 2019. Conversely, based on the most current information available regarding property liability, staff is recommending that premiums for property liability be increased from $950,000 to $959,500 for FY 2019. Lastly, based on the most current information available regarding automobile accident activity and the automobile insurance market, staff is recommending that claims for automobiles be decreased from $80,000 to $75,000 for FY 2019.
Similar to prior years, the Capital Improvement Plan is included in a six-year format beginning with FY 2019 and the five years following for planning purposes.
Other components of the Asset Management Program are a Capital Maintenance Plan for all significant maintenance for facilities and equipment, a capital vehicle replacement plan, and a capital equipment plan for capital equipment not included in the capital vehicle replacement plan. All plans follow the same format as the Capital Improvement Plan, current year plus five years for a six-year plan.
Following is a summary of the Asset Management plan by program:
This proposed budget has been aligned with the Strategic Plan’s Five Goals and the associated strategies to achieve those goals. A separate section of the proposed budget book and this Executive Summary provides comparative benchmarks associated with the progress made with respect to the strategies identified by staff during the strategic planning session held in December of 2016, which were subsequently presented to, and approved by the City Commission.
The millage rate recommendation of 7.2899 is the same as FY 2018 given an overall increase in taxable value of 9.94% based upon the preliminary estimated value as of June 1, 2018. New construction is $38,880,690. Overall, the net increase in value of $344,439,651 (June 1, 2018 estimated value over VAB adjusted value as of June 1, 2018) at the proposed millage rate represents $2,510,931 in additional revenue. This additional revenue funds current operations, an increase to annual debt service requirements and approximately $600,000 in capital projects.
This budget proposes a millage rate of 7.2899 mills, the same as the current millage rate subject to minor modifications following receipt of the certified values from the Property Appraiser on July 1, 2018. This millage rate will generate budgeted property tax revenue of $26,385,734 for FY 2019 which is 95% of the total tax levy of $27,774,457, as required by Florida Statutes.
The proposed property tax revenue of $26,385,734 is $2,187,564 or 9.04% more than the FY 2018 adjusted property tax levy of $24,198,170 (at 95%) on a budgetary basis.
The rolled-back millage rate calculation based upon the June 1 preliminary taxable value estimate is 6.7544 mills and represents the millage rate necessary to provide the same amount of tax revenue as the previous year plus growth. The tax revenue from the rolled-back millage rate applied to the preliminary taxable value plus growth represents $24,447,496 at 95% of the tax levy or an increase of $249,326 over the FY 2018 tax revenue that was budgeted.
7.2899 25,471,757
7.2899
6.7544 25,734,206 Rolled-Back Rate
6.4214 24,465,479 Rolled-Back Rate to be used for Maximum Millage Levy Calc ulation
6.5158
7.1674 27, 307,732
(1) FY 2018 Budgeted receipts of $24,198,170 based upon the July 1, 2017 certified taxable values. (2) correct amount ref lects final value as of October 1, 2017 not including VAB adjustments.
The following table compares the estimated distribution of the ad valorem levy at the current millage rate and the proposed rate of 7.2899.
(1) As of J une 1, 2018.
Note: Does not include Tangible Personal Property
At the proposed millage rate of 7.2899 mills (based upon June 1, 2018 preliminary taxable values), the burden on single-family residential, multi-family residential and condominiums has increased marginally while the burden on improved commercial and industrial has decreased. As residential is the largest class of property in the City and receives the majority of the services, it is expected that as values increase the burden will increase as well. This is also a function of the cap on taxable value growth of nonresidential and commercial values at ten percent per year. Based upon preliminary values by class, the taxable assessed value of all the classes of property increased from the prior year as follows: single family residential by 11.30%, multi-family residential by 9.81%, condominiums by 10.02%, improved commercial by 4.01%, improved industrial by 7.60%, while all others (includes all vacant land) increased by 12.80%.
It should be noted however the difference in the Just or Market Value increases were as follows: single family residential by 9.13%, condominiums by 9.83%, improved commercial by .47% and improved industrial by 7.43% (see charts below).
The average taxable value of a single family residential unit has increased 10.57% from $95,190 to $105,256 and condominiums have increased 10.02% from $45,757 to $50,341. These averages include the “Save Our Homes” (SOH) limitations and all exemptions. These types of increases would seem to indicate that turnover in properties within the City has been the driver of these changes since SOH was limited to 2.1% and nonhomesteaded (i.e. rentals and investment properties) are limited to 10%.
As a result of the recapture rule, as well as the normal changes in values for certain areas in the City, those properties that have “Save Our Homes” protection will again experience a 2.1% increase in taxable assessed value even though there may have been a greater increase in the just (market) value of the property. Commercial and non-residential properties are limited to a 10% increase in taxable value. Overall, the “Save Our Homes” differential, i.e. the amount not subject to taxation increased 12.01% on a combined improved residential (single family and condominiums) basis to $1.201 billion for FY 2019.
In addition, overall Just or Market Value for improved residential (single family and condominiums) increased $390.8 million or 9.34% over the previous year while the taxable value (SOH and exemptions applied) increased 10.92% or $240.0 million.
The following table provides the comparison of the FY 2018 and FY 2019 ad valorem levy for homesteaded residential properties at various values. The chart assumes no changes in assessed value year over year although there may be a change in taxes due to Save Our Homes and/or exemptions.
(1) Assessed
As stated previously, the FY 2019 proposed General Fund budget is $69,580,890, including ad valorem revenue using an estimated millage rate of 7.2899 mills.
The following chart demonstrates the relationship between millage rates and property taxes levied since FY 2008 and the decline in taxable assessed values beginning in calendar year 2008 or FY 2009. The graph below shows the trend where the City continued to lag property tax collections of a decade ago remained through FY 2017. The chart indicates that FY 2018 was the very first fiscal year in which property tax collections reached or exceeded the levels experienced prior to the start of the rapid decline.
The City of Tamarac has experienced a resurgence in taxable property values, approximately 10.07% in FY 2018 and approximately 9.94% in FY 2019; however, the City will continue to face challenges due to slow to moderate upward adjustments in other revenue sources and limited alternatives for revenue against an increase in the cost of service and projected investments in future capital improvements.
The legislative and constitutional measures have limited growth in taxable values through the years. New construction however, is expected to provide additional revenue as new housing and commercial development is added to the tax rolls. New construction provided a significant boost to taxable values yet again in calendar year 2018, amounting to $38.9 million but down somewhat from $46.8 million in the prior year.
As a result, it is anticipated that property tax revenue will continue to increase over time as a percentage of total General Fund Revenue in order to keep up with the expected and realized increases in the cost of operations. For example, for FY 2019, the percentage of property taxes as a percentage of general fund revenue is 37.92% and in FY 2018 it was 38.47% or a 1.43% decrease. If removing $5 million from appropriated fund balance needed for funding the designated Economic Development Reserve, the percentage of property taxes as a percentage of general fund revenue would be 40.86% or a 6.21% increase.
Staff developed a budget that is designed to provide sustainability in the provision of current services while at the same time enhancing some service levels within the community. The FY 2019 proposed millage rate of 7.2899 mills, along with all other revenue sources, preserves core services within the General Fund and other operating funds and provides for the implementation of various strategic objectives towards the attainment of the City’s strategic goals.
The format of the FY 2019 Proposed Budget with two forecast years builds upon the success of the inaugural proposed budget in FY 2018 and prior budget publications that received the Government Finance Officers Association (GFOA) “Distinguished Budget Presentation Award” in recognition of layout, planning, content and overall presentation. The award is noteworthy in that it is bestowed on only a small percentage of public organizations. The City also received special recognition for Performance Measures in connection with this award for the second year in a row. It is believed that this proposed budget, which fully incorporates the City’s Strategic Planning process through the annual allocation of financial resources, represents an excellent opportunity for the City Commission, staff, and residents to review the delivery of municipal services vis-àvis the budget’s effectiveness, in accomplishing the collective desires of the community. It is hoped that the Mayor, Commission, and the residents of Tamarac will continue to find the City’s Budget to be user-friendly, serving as a reference throughout the year as both a financial tool and operations guide.
I would also like to take this opportunity to recognize the support and dedication of the City of Tamarac’s municipal workforce as they continue to provide an extensive array of core services for residents with enthusiasm and pride. Many of these employees have contributed extensively in the analysis and preparation of this document, and I appreciate their continued commitment to the continuing evolution of the budget preparation process.
In conclusion, we firmly believe that this budget proposal is both responsive and responsible. It is responsive to the service requirements of our residents and responsible in recognizing challenges associated with the availability of resources. We eagerly anticipate the opportunity to work with the Mayor and City Commission in crafting the final adopted budget.
Sincerely,
Michael C. Cernech City Manager
The City of Tamarac is governed by a Commission/Manager form of government, which combines the political leadership of elected officials with the managerial experience of an appointed administrator. The City Commission consists of five members: The Mayor, chief elected official-at-large, and four commission members elected from each of the four districts in the City. The legislative powers of the City are vested in and exercised by the City Commission, consistent with the United States Constitution, the Florida Constitution, Laws of the State of Florida, the City Charter, and City Ordinances. The City Commission is vested with policy-setting authority, adopting the annual budget, formulating goals and objectives, and making decisions that affect the quality of life in the community.
The City Manager is appointed by and is directly responsible to the City Commission As the administrative head of the City, the City Manager carries out the policies that are made by the Commission and directs and coordinates the work of all City departments The City Manager also prepares the Annual Budget for Commission consideration. The Commission-Manager form of government is ideal for Tamarac, as it affords the unification of authority and political responsibility in the elected City Commission, and centralization of administrative responsibility in a professional administrator.
The Program/Performance Budget is an effective budget model, focusing on policy planning and resource allocation. It assumes that in an environment of scarce resources, elected officials must choose between different and competing items. They may find it necessary to choose between all or some of their recreational programming and all or some of their public services activities.
The Program/Performance Budget expands upon the basic line item budget concept giving residents, commissioners, management and employees a better understanding of government's role in the community. Thus, the Program/Performance Budget improves the quality of decision-making and provides a mechanism to increase the efficiency and effectiveness of City operations. This Program/Performance Budget has four separate areas which are a primary focus throughout the process.
The City’s budget process is conducted within the framework of the Strategic and Comprehensive Plans, an inclusive set of financial management policies, financial trends and fiscal forecasts. The information contained in these documents gives the policy makers an opportunity to review policies and goals that address long-term concerns and issues of the City and evaluate City services.
The budget describes activities, services and functions carried out through departmental goals and objectives and a continuation/enhancement of performance indicators. The document includes an organizational layout for the City and a three-year analysis on the levels of staffing.
The budget presents the City’s fiscal resources through a process of needs analysis, service delivery priorities, and contingency planning. The document includes the current and long-term debt obligations along with a comprehensive list of capital improvements (included in an asset management program) and the basis of budgeting for all funds
The budget seeks to communicate summary information, including an overview of significant budgetary issues, trends and resource choices to a diverse audience. It describes the process for preparing, reviewing and adopting the budget for the ensuing fiscal year.
Pursuant to Florida Statute 166-241(2), all municipalities within the State of Florida must adopt a balanced budget. A balanced budget is defined as “the amount available from taxation and other sources, including amounts carried over from prior fiscal years, must equal the total appropriations for expenditures and reserves”.
Preparation of the FY 2019 Proposed Budget represents the culmination of a yearlong process that integrates financial planning, trend analysis, accounting enhancements, goals and objectives and strategic planning into service delivery. Pursuant to Florida Statutes, the total estimated expenditures shall not exceed the total estimated revenue and appropriated fund balance. The City also maintains a Capital Improvement Plan pursuant to Florida Statutes.
The City Charter requires the City Manager to submit a proposed budget to the City Commission by July 30th of each year. The City Commission holds budget workshops with city staff and the public. Pursuant to Florida Statutes, two public hearings are held in September, the first public hearing is for the adoption of a tentative millage and tentative budget. The second public hearing, held no more than two weeks following the first, adopts the final operating and debt service millage rates, along with the annual budget and capital improvement plan.
Florida law provides general guidelines regarding budget amendment policies Appropriation of additional unanticipated revenue is also allowed by law in all fund categories for many types of revenue at public City Commission meetings.
The law allows appropriation increases of any nature to occur through a supplemental budget process requiring advertised public hearings. Tamarac’s budget amendment policy allows the maximum flexibility under Florida law.
Budget amendments or transfers not requiring an increase in a fund total or department total are granted within guidelines to various levels of management. Formal legal appropriation by the City Commission is at the department level for the general fund and at the fund level for all other funds in order to allow a degree of flexibility by the City.
Basis of Accounting refers to the time period when revenues and expenditures are recognized in the accounts and reported on the financial statements. Basis of Accounting relates to the timing of the measurements made, regardless of the measurement focus applied.
All Government Funds are accounted for using the modified accrual basis of accounting. Their revenues are recognized in the period in which they become susceptible to accrual that is when they become measurable and available to pay liabilities of the current period.
Property taxes, utility taxes, franchise fees, intergovernmental revenues, and charges for services are susceptible to accrual when collected in the current year or within sixty days after September 30th, provided that amounts received pertain to billings through the fiscal year just ended. Further, property taxes are recognized as revenue in the fiscal year for which they are levied. Investment earnings are recorded as earned since they are measurable and available. Permits, fines, forfeitures and contributions are not susceptible to accrual because, generally, they are not measurable until received in cash. Revenues collected in advance of the year to which they apply are recorded as deferred revenues.
Expenditures under the modified accrual basis of accounting are generally recognized when the related fund liability is incurred and expected to be liquidated with available resources. Exceptions to this general rule include principal and interest on general long-term debt which are recognized when due.
All Proprietary Fund types and the Pension and Nonexpendable Trust Funds are accounted for using the accrual basis of accounting. Revenue is recognized when earned, and expenses are recognized when they are incurred.
The Agency Funds are custodial in nature and do not involve measurement of results of operations. They are accounted for under the modified accrual basis of accounting. Assets and liabilities are recognized on the modified accrual basis.
The budgets of general government type funds are prepared on a modified accrual basis. Briefly, this means that obligations of The City of Tamarac are budgeted as expenses, but revenues are recognized when they are actually received.
The Budget is a balanced budget which means that estimated revenues are equal to estimated expenditures.
All appropriations lapse at year end, except Capital Improvement projects that are budgeted on a life of the project basis. Some encumbrances are carried forward to the next fiscal year which includes the Capital Improvement Program encumbrances.
The Comprehensive Annual Financial Report, (CAFR) shows the status of The City of Tamarac’s finances on the basis of “generally accepted accounting principles” (GAAP) and fund expenditures/revenues on both a GAAP and budget basis for comparison purposes.
January
February
• Depts begin conducting internal/cross dept budget prep meetings
Jan 8th
March
• New Capital Requests for FY 2018/2019/2020 (CIP Forms) due
• Finance begins review of Capital Requests (CIP Forms)
• New Position requests due to HR
April
May
June
July
• Program Modifications/Capital Outlay/Capital Maintenance/Equipment/Vehicles due
• Finance begins review of Program Modifications and Capital Items Submitted
• HTE Budget Data Entry Access OPENED
• HTE Budget Data Entry Access CLOSED
• Clearpoint updates are due
• Departmental Budget Review meetings
• Budget enters adjustments based on meeting outcomes
• City Manager Budget Review meetings
• Budget enters adjustments based on meeting outcomes
• Estimated Taxable Values distributed by Property Appraiser
• Proposed Budget delivered to City Commission
• Commission Budget Workshop
August
• Certified Taxable Values distributed by Property Appraiser (Day 1 TRIM compliance)
• Commission sets Proposed Property Tax Millage/Assessment rates
Feb 16th
Feb 19th
Feb 23rd
March 2nd
March 5th
March 7th
March 16th
March 30th
April 2nd - 12th\
May 9th & 10th
June 1st
June 13th
June 20th
July 1st
July 11th
• City certifies DR420 Form to Property Appraiser (Day 35 TRIM compliance) by Aug 4th
• Truth-in-Millage (TRIM) notices sent to property owners (Day 55 TRIM compliance) by Aug 24th
Sept
October
• 1st Public Hearing Tentative Budget Adoption (Day 65-80 TRIM compliance) Sept 12th
• Published Advertisement for 2nd Public Hearing Sept 16th
• 2nd Public Hearing Final Budget Special Commission Meeting (Day 95 TRIM compliance) Sept 20th
• Adopted Resolution & Ordinance to Prop Appr & Tax Collector (Day 97-100 TRIM compliance) within 3 days of hearing
• New Fiscal year begins Oct 1st
• Certification of Complaince/DR487(within 30 days of Final Public Hearing) by Oct 20th
• 1st Reading of Final FY 2018 2nd Budget Amendment Oct 24th
Nov
• 2nd Hearing of Final FY 2018 Budget Amendment Nov 14th
• FY 2019 Adopted Budget Finalized for Print/Submitted to GFOA (within 90 days of adoption) TBD
BUDGET SUMMARY
CITY OF TAMARAC, FLORIDA - FISCAL YEAR 2019
* THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE CITY OF TAMARAC ARE 3.8% MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES.
*Based on July 1, 2018 Certified Values
Didyoueverwonderwhat thefutureholdsfortheCityand,maybeevenmoreimportant,howwe’regoingtoget there?
There is a plan -a detailed strategic plan based on resident and business input, financial projections and demographic analysis. This plan is not developed in a vacuum; it’s based on the five strategic goals that Tamarac adopted a number of years ago:
GOAL #1 -INCLUSIVE COMMUNITY
GOAL #2 – HEALTHY FINANCIAL ENVIRONMENT
GOAL #3 – DYNAMIC ORGANIZATIONAL CULTURE
GOAL #4 -CLEAR COMMUNICATION
GOAL #5 – A VIBRANT COMMUNITY
With these goals in mind, each year the City reviews input received through our various communications feedback channels: community meetings, transactional surveys, customer requests and personal conversations. We also do an environmental scan which charts any changes in each area of service we provide and makes financial forecasts based on projected property values, capital improvement projects and anticipatedsources of revenue. Every two years, this information is supplemented with the results of our resident and business surveys. These take a statistically significant “pulse” of our community and help narrowthescopeof areason which to focus, so asto uselimiteddollarsasprudently aspossible.
City of Tamarac
The City of Tamarac is committed to providing programs and services that meet the needs of an increasingly diverse community.
To further enhance the quality of life for our diverse community, the City has planned a number of projects over the next five years, including the following key initiatives:
Continue citywide bikeway and walkway project
Develop Waters Edge Park
Develop the Aquatic Center Annex
Enhance Caporella Park
Enhance online services available on the City’s website
Our goal is "Customer Service, Second to None". Did we meet your expectations?
Our goal is "Customer Service, Second to None". Did we meet your expectations?
Were we professional and courteous?
Responsiveness
Were your questions answered promptly and completely?
Were we attentive and helpful?
Timeliness
Did we respond in the timeframe promised?
City of Tamarac
The City of Tamarac will utilize financial management to develop and maintain a healthy financial environment, encouraging and supporting economic development and redevelopment.
To foster a healthy financial environment, the City has planned a number of projects over the next five years, including the following key initiatives:
Maintain a AA or higher bond rating
Facilitate the development of the City’s downtown -Tamarac Village©
Conduct a retailers and restaurants attraction market study
Total assessed (taxable) property value in Tamarac
75,000.00
Maintain Bond Rating at AA average three major bond rating agences.
City of Tamarac
The City of Tamarac will create and sustain a culture conducive to development and retention of a skilled workforce.
To promote employee engagement to better serve our customers, the City has planned a number of projects over the next five years, including the following key initiatives:
Implement upgrades to information technology systems
Continue to employ and/or create newcross-functionalteamsto identify andimplement processimprovements
City of Tamarac workforce diversity will mirror community diversity
Tamarac community demographics
Other(Comm.): 5.9%
Other (Comm.):
Hispanic (Comm.):
Hispanic(Comm.): 23.5%
White(Comm.): 48.0%
(Comm.):
Black(Comm.): 22.5%
Black (Comm.):
(Comm.)
City of Tamarac workforce diversity will mirror community diversity
City employee demographics
Other(Empl.): 7.0%
Other (Empl.):
Hispanic (Empl.):
Hispanic(Empl.): 21.0%
White(Empl.): 48.0%
Black(Empl.): 24.0%
(Empl.):
City of Tamarac
The City of Tamarac will ensure effective communication within the organization and throughout the City, and enhance the visibility of City programs and services.
To further enhance Tamarac’s communication with the public, the City has planned a number of projects over the next five years, including the following key initiatives:
Continue the public outreach program, including the use of social media, to provide for the venues to have a two-way communication on topics of citywide importance
Expand the use of video on demand, for events and news updates
Implement a comprehensive community signage program to contribute to fostering a sense of place and provide directions to key City facilities
Resident satisfaction with communication
Resident satisfaction with communication (higher is better)
Survey Year (calendar year)
Agendas for regularly scheduled City Commission meetings posted and available to public 72 hours prior to the meeting
Agendas posted and available 72 hours prior to the meeting (higher is better)
City of Tamarac
The City of Tamarac will provide resources, initiatives and opportunities to continually revitalize our community and preserve the environment.
To maintain a vibrant community, the City has planned a number of projects over the next five years, including the following key initiatives:
Revitalize and enhance the main corridors and streetscapes throughout the City
Continue the citywide median pressure cleaning program
Expand the Operation NIP IT program, where the City’s Code Compliance division works in partnership with the neighborhoods to help identify code violations and bring properties into compliance. Participating neighborhood residents, who are facing economic hardship, are able to apply for financial assistance.
Build a new fire station # 36 (previously known as # 116) on N. University Drive and reconstruct fire station #78 for easier access to Commercial Boulevard to improve response times.
The FY 2019 total Adopted Budget is $165,063,670 which includes $69,580,890 for General Fund expenditures. Summarized below are the changes in fund types between the FY 2017 Actual, FY 2018 Amended Budget and the FY 2019 Adopted Budget.
FY 2019 ADOPTED TOTAL ALL FUNDS BUDGET BY FUND TYPE $165,063,670
GENERAL FUND SCHEDULE OF REVENUES AND TRANSFERS IN
All estimates are unaudited and based on preliminary year-end results. Insurance Services Fund is combined with Fund 502 & 504
These are the City's Operating Funds. The City of Tamarac has adopted a Fund Balance Policy. The purpose of the Fund Balance Policy is to provide enhanced financial stability, by ensuring that the City maintains a prudent level of financial resources to protect against reducing service levels or raising taxes and fees because of temporary revenue shortfalls or unexpected one-time expenditures. The policy sets acceptable ranges of fund balance for each fund that contains operating revenues. The amounts set for each fund are based on the predictability of revenues, volatility of expenditures, and liquidity requirements of each fund. In some cases, the range of fund balance is determined by bond covenants. The policy also provides guidelines for actions that should be implemented should the fund balance either grow or diminish to amounts outside of the recommended ranges.
The City's Budget seeks to preserve and build fund balances in each of the operating funds to continue implementation of the Fund Balance Policy. Budgeting in FY 2019 was performed conservatively so that, for the most part, available revenues funded anticipated expenses and preserved fund balance levels. Changes in fund balance for the operating funds do not exceed 10% for the FY 2019 Adopted Budget.
REVENUE TYPE DEFINITIONS:
(1) Variable-Discretionary/Restrictive - Relies solely on a tax increase to generate additional funds beyond growth.
(2) Variable-Discretionary means that it is adjustable by Home Rule to a certain extent.
(3) Variable-Non-Discretionary means it received but not adjustable by the City due to certain factors such as, the rate is at the maximum percentage, it will take more than one year to adjust a rate and/or receipts are out of the City's control.
UNDERLYING ASSUMPTIONS:
(1) Revenues are forecasted in the General Fund using a conservative approach in accordance with the City's Financial Policies which can be found on pages 74-78
(2) Expenditures are forecasted conservatively with annual increases to Personal Services and Operating Expenditures aligned with inflation.
(3) At times when actual revenue exceeds estimates and actual expenditures are less than forecasted in the same year, the excess revenues are used to shore up the City’s Fund Balances and fund capital improvements.
Major General Fund revenue sources for the City of Tamarac are property taxes, utility taxes and franchise fees, sales and use taxes, telecommunication service taxes, and intergovernmental revenues. Property taxes, franchise fees and intergovernmental revenues have been steadily increasing throughout the years However, as shown below, beginning in FY 2008 there was a steady decline in these areas due to economic instability
The Property Tax budget is determined through the calculation of the City’s millage rate applied to the total taxable value of property within the City as reported by the Broward County Property Appraiser. The graph below illustrates the recent history and projections of property tax revenue for the City.
Franchise fees are negotiated fixed fees to a company or utility for the use of municipal right-of-ways (poles, lines, pipes, etc.) and could include the value of the right for the utility to be the exclusive provider of its services within the City. The City has franchise agreements for electricity, solid waste and towing.
Communications Services Tax (CST) applies to telecommunications, cable, direct-to-home satellite, cellular telephone and related services. The CST revenue is collected and distributed by the State of Florida and is a combination of two individual taxes: (1) a State of Florida communications services tax and (2) the local communications services tax The graph below illustrates CST revenue history and projections for the City.
A Public Service Tax is levied on the purchase of electricity, metered natural gas, liquefied petroleum gas either metered or bottled; manufactured gas either metered or bottled, and water service. This revenue source was implemented during FY 2010 in a much needed effort to bridge the gap in other declining revenue sources such as property and other fees. The FY 2019 anticipated revenue is approximately $4.19 million
This category includes revenues received from federal, state, and other local governmental sources in the form of shared revenues. The state shared revenues which are considered major revenue sources to Tamarac are the HalfCent Sales Tax and Municipal Revenue Sharing.
The licenses and permits category consists primarily of building permits and occupational license revenues. Building permits have shown the greatest volatility, which reflects building “boom” cycles within the City. Fees were increased in FY 2008 to help offset the impact of declining building activity levels to ensure that fees fully support the services provided. Budgeted revenues for FY19 are based on the revised fee structure that was put in place resulting from the recently completed fee study done by MGT of America, Inc.
A primary revenue source for the Fire Rescue Fund is a non-ad valorem special assessment levied on residential and commercial property owners. Fire Assessment revenues are estimated with the City’s consultant through a calculation of recoverable costs and property types and classifications. The fee level proposed for FY 2019 provides 98% of necessary funding.
The second significant revenue source in the Fire Rescue fund is transport fees collected from users of ambulance and rescue services, also known as Emergency Service Fees. Emergency service fee revenue is estimated by trend analysis, utilization of historical data, and input from the department on projected activity levels. In FY16, at the recommendation of the auditors, the City started deferring receivables taking a fairly large amount out of revenue and placing it in a balance sheet account, which going forward is to be adjusted each year based on a 60 day availability rule.
The major revenue source in this fund, supporting 100% of operating and capital costs, is the Stormwater Fee which is charged to all property owners for the services of the Stormwater Management Program. This fund was created to comply with the National Pollutant Discharge Elimination System (NPDES). Property is classified as undeveloped, residential or non-residential, and a fee is associated with each.
The Utilities Fund is funded through charges for services to residential and commercial customers for water and wastewater charges. The City provides water in a safe and efficient manner and transports the wastewater from these dwellings. The City pays Broward County for the wastewater disposal, as a participating member of the County’s North Regional Wastewater Treatment Plant. Charges for Services revenues provide approximately 99.7% of the revenues to support the operations of the Utilities division.
In FY 2010, water revenues decreased because of an 18% utility surcharge that had been added in FY 2007 as a result of severe water restrictions (hence reduced usage); which was removed in FY 2010 as the drought experience abated.
The National Advisory Council on State and Local Budgeting (NACSLB) developed a comprehensive set of recommended budget practices that has been endorsed by the Government Finance Officers Association, ICMA, academia, etc. These recommended practices provide a framework for the budget process encompassing a broad scope of governmental planning and decision-making with regard to the use of resources.
NACSLB Principal 2, Element 4, “Adopt Financial Policies” addresses the need for jurisdictions to establish policies to help frame resource allocation decisions. As such, the following are five categories of recommended financial management policies developed within these guidelines with the associated measurable benchmarks for adoption by the City Commission. The five categories are Operating Management, Debt Management, Investment Management, Account Management and Financial Planning & Economic Resources and are detailed below:
Policy #1:
Revenue estimates for annual budget purposes should be conservative. In this light, General Fund revenues should be budgeted in the manner delineated below.
1.1. Property taxes should be budgeted at 95% of the Property Appraiser’s estimate as of July.
1.2 State shared revenues should be budgeted at 95% of the State Department of Revenue estimate. This includes the Communication Services Tax, Half-cent Sales Tax and State Revenue Sharing.
1.3 Franchise fee revenue should be budgeted at 95% of the maximum estimate prepared by Financial Services Department.
1.4. Public Service Taxes on Electric, Propane and Natural Gas should be budgeted at 95% of the maximum estimate prepared by the Financial Services Department.
Policy #2:
The annual budget should be maintained in such a manner as to avoid an operating fund deficit. The annual budget should show fiscal restraint. Expenditures should be managed to create a positive cash balance (surplus) in each fund at the end of the fiscal year.
Policy #3:
The City should maintain a prudent cash management and investment program in order to meet daily cash requirements, increase the amount available for investment, and earn the maximum rate of return on invested funds commensurate with appropriate security. The City will use the following performance benchmarks for its investment portfolio.
3.1. The Bank of America Merrill Lynch 1-3 Year US Treasury & Agency Index which is a subset of The Bank of America Merrill Lynch US Treasury & Agency Index including all securities with a remaining term to final maturity less than 3 years, will be used as a benchmark for the performance of funds designated as core funds and other non-operating funds that have a longer-term investment horizon. The index will be used as a benchmark to be compared to the portfolio’s total rate of return.
3.2. The S & P rated LGIP Index/All will be used as a benchmark as compared to the portfolio’s net book value rate of return for current operating funds.
Policy #4:
The City shall maintain a minimum undesignated fund balance in the General Fund of 5% of annual expenditures, including Interfund transfers out.
Reserve funds shall not be used to fund recurring expenditures. Fund balances should be maintained at fiscally sound levels in all funds. Such levels are delineated below.
Reserved/Designated
The designated Economic Development Reserve shall be established with one time initial funding of $5,000,000. The designated Economic Development Reserve will function as a revolving reserve account, where as initial funding is drawn down it will only be replenished through future recovery or recapture stemming from directly related Economic Development projects or activities.
Reserved/Designated: Disaster Reserve
The disaster reserves are to be used in emergency situations and as a match for Federal Emergency Management Agency (FEMA) funds.
Reserves shall be used to fund emergency replacements and/or damaged equipment vehicles only as categorized below:
After all general fund minimum reserve balances have been met; excess undesignated reserves may be set aside to provide additional funding in any designated reserve.
Water & Sewer Fund:
• An operating reserve balance of three months of operating and maintenance expenses or a minimum of $5,000,000.
• Any surplus revenue in excess of this operating reserve minimum balance target is utilized to pay for all or a portion of the cost of capital projects.
Stormwater Fund:
• A working capital reserve of 10% of annual revenues shall be budgeted in the annual budget for the then current fiscal year. This amount is not cumulative.
Policy #5:
The City shall maintain adequate protection from loss due to property damage or liabilities of the City. The City shall maintain a risk fund for workers’ compensation and property/liability and ensure adequate resources are available to support the value of incurred but not reported (IBNR) claims.
Policy #6:
The City will not commit itself to the full extent of its taxing authority.
Policy #7:
The City will not fund ordinary recurring municipal services with temporary or nonrecurring revenue sources.
Policy #8:
The City will maintain a cost allocation process by which the General Fund is reimbursed for actual indirect costs associated with providing services to other operating funds.
Policy #9:
All fee schedules and user charges should be reviewed annually for adjustment to ensure that rates are equitable and cover the total cost of the service or that portion of the total cost established by policy of the Tamarac City Commission. The following framework is recommended by the administration to be applied to user fees:
9.1 Total Fee Support (100%):
Enterprise Funds:
• Water/Sewer
• Stormwater
Special Revenue Funds:
• Building Fund
9.2 Moderate Fee Support (40 - 100%)
General Fund:
• Planning
• Zoning
9.3 Parks & Recreation – Fees shall be established in accordance with Administrative Policy 04-03. Parks & Recreation Fees shall be adjusted annually to maintain, at a minimum, the same percentage of cost recovery as in the prior year.
Policy #10:
Payment in Lieu of Taxes shall be charged to the Utilities and Stormwater funds at the rate of 6% of revenue for the purpose of recovering the costs associated with administering the use of, maintenance of, and ensuring the safe use of its streets, rights-of-way and public owned properties used by the utilities and storm water funds in providing and furnishing services to its customers.
Policy #11:
The financial burden on the City’s taxpayers must be minimized through systematic annual program reviews and evaluation aimed at improving the efficiency and effectiveness of City programs. As such, the annual budget will be based on a City-wide work program of goals, implemented by departmental goals and objectives.
Policy #12:
The City's role in social service funding should be supplemental (addressing special or unique local needs) to the basic responsibilities of regional agencies. Funding shall first be derived from those funds provided through the Community Development Block Grant (“CDBG”) program.
Policy #13:
City management is responsible for recovery of budgeted and non-ad valorem revenues as planned for in the budget. Management shall maintain adequate billing and claiming processes in order to effectively manage their accounts receivable systems in conformance with the fiscal plan and sound business principles.
Policy #14:
The City will annually review the Capital Improvements Element of the Comprehensive Plan to ensure that required fiscal resources will be available to provide the public facilities needed to support the adopted level of service standards.
Policy #15:
The City will annually prepare a six-year asset management program. The asset management program will identify the source of funding for all projects, as well as the impact on future operating costs.
Policy #16:
Every appropriation, except an appropriation for capital improvement expenditures and multi-year grants, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital improvement expenditure and a multi-year grant shall continue in force, i.e. not be required to be rebudgeted, until the purpose for which it was made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned if three (3) years pass without any disbursement from or encumbrance of the appropriation unless extended by action of the City Commission.
Policy #17:
The City will issue and comply with a comprehensive debt management policy.
Policy #18:
The City will issue and comply with a comprehensive investment management policy.
Policy #19:
Accounting systems shall be maintained in order to facilitate financial reporting in conformance with generally accepted accounting principles of the United States.
Policy #20:
An annual financial audit shall be prepared in conformance with Florida state law.
Policy #21:
Financial systems shall be maintained in a manner that provides for the timely monitoring of expenditures, revenues, performance and receivables/billing status on an ongoing basis.
Policy #22:
Forecasting of revenues and expenditures for major funds shall be accomplished in conjunction with the development of the annual operating budget in accordance with recommended practices of the National Advisory Council on State and Local Budgeting (NACSLB).
Policy #23:
The City shall annually seek the GFOA Certificate of Achievement for Excellence in Financial Reporting and the Distinguished Budget Presentation Award.
Policy #24:
The City should diversify and expand its economic base in order to relieve the homeowner from the most significant share of the tax burden and to protect the community against economic downturns. This effort should include the attraction of new businesses, retaining existing businesses, enticement of new residents, and tourism.
Policy #25:
The City should encourage economic development initiatives that provide growth in the tax base and employment for City residents as a first priority and in the County and region as a second priority.
Governmental accounting systems should be organized and operated on a fund basis. Individual resources are allocated to, and accounted for, in separate accounting entities identified as funds based upon the purposes for which they are to be spent and how spending activities are legally controlled. Governmental units should establish and maintain those funds as required by law and with sound financial administration. Individual funds are classified into three broad categories: Governmental, Proprietary, and Fiduciary.
Governmental Fund Types are subdivided into four sections: General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds
General Fund - Accounts for all financial resources, except those required to be accounted for in another fund.
FUND 001 - GENERAL FUND - The General Fund of a government unit serves as the primary reporting vehicle for current government operations. The General Fund, by definition, accounts for all current financial resources not required by law or administrative action to be accounted for in another fund. The major sources of revenue for the General Fund include: ad valorem taxes, utility taxes, communication services tax, franchise fees, user fee charges and intergovernmental revenues. The major departments funded here are: City Manager, City Attorney, City Clerk, Financial Services, Human Resources, Community Development, Parks and Recreation, and Public Services. The police services contract with the Broward Sheriff’s Office is also funded in the General Fund.
• SUB-FUND 003 – RED LIGHT CAMERA – This fund accounts for red light camera
Special Revenue Funds - Account for the proceeds of specific revenue sources legally restricted to expenditures for specified purposes.
FUND 120 - FIRE RESCUE FUND - The Fire Rescue Fund is a special revenue fund used to account for revenues that provide for fire rescue services, facilities and programs in the City. The major sources of revenue for the fire rescue fund are: fire rescue assessment, a transfer in from the General Fund to support rescue and non-fire related services and activities, and user charges for emergency transportation and fire prevention. Concerning the fire rescue assessment, the City Code states, “Fire rescue services possess a logical relationship to the use and enjoyment of improved property by: (1) protecting the value of the improvements and structures through the provision of available fire rescue services; (2) protecting the life and safety of intended occupants in the use and enjoyment of improvements and structures within improved parcels; (3) lowering the cost of fire
insurance by the presence of a professional and comprehensive fire rescue program within the City; and (4) containing the spread of fire incidents occurring on vacant property with the potential to spread and endanger the structures and occupants of improved property.”
FUND 142 - PARKS AND RECREATION FUND - The Parks and Recreation Fund is a special revenue fund with monies generated from impact fees charged to developers in lieu of dedicating land for parks, playgrounds, recreational open space or other park purposes to provide for the recreational needs of future residents, as required under the City code, Sec 10-296(a).
FUND 143 - STREETSCAPE IMPROVEMENT TRUST - This fund accounts for the impact fee charges to be used to beautify the City’s streetscape. This fee is collected from new developers to allow the City to procure streetscape improvements in all public vehicular and pedestrian rights-of-way corridors within Tamarac.
FUND 146 - PUBLIC ART FUND - The Public Art Fund is a special revenue fund created in FY 2004 to properly account for the public art activities in the City. Revenues are collected from development activity to fund public art projects in the City, and a Public Art Committee will meet periodically to review projects utilizing these funds.
FUND 148 - LOCAL OPTION GAS TAX - The Local Option Gas Tax represents $.03 of the additional $.05 levy by Broward County and is collected on each gallon of gas sold within the county. The City’s annual receipts are based upon a locally agreed upon distribution formula based on population and are recorded in this special revenue fund. Gas taxes are used to fund the construction of new roads and sidewalks, intersection improvements and improvements of the City’s existing transportation network.
FUND 150 - BUILDING FUND - The Building Fund is a special revenue fund created in FY 2011 to properly account for the building department activities within the City. Revenues are collected from development activity to fund building department operations.
FUND 152 – RCMP GRANT FUND – is for the Residential Construction Mitigation Program. These are state grant funds used to assist qualified home owners in making improvements to mitigate windstorm damages. Funds are awarded on an annual basis.
FUND 154 - COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM FUND - This grant fund is a special revenue fund that was created in FY 2000 upon the acceptance of the grant agreement between the City and the U.S. Department of Housing and Urban Development (HUD). This fund will account for revenues and expenditures for housing rehabilitation, qualified public safety programs, and public services.
FUND 155 - STATE HOUSING INITIATIVE FUND - This State Housing Initiative Program Fund is a special revenue fund created in FY 2000 to properly account for funds received from the State Housing Initiatives Partnership for the purpose of providing affordable housing in the City.
FUND 156 - HOME FUND - This grant fund is a special revenue fund that was created in FY 2007 upon the acceptance of the grant agreement between the City and the U.S. Department of Housing and Urban Development (HUD) Home Investment Partnership Funds Consortium with Broward County aids homeowners for home rehabilitation to correct health or safety issues, address code violations, and bring homes up to the local or state building code for households within the HOME funding guidelines.
FUND 158 - NEIGHBORHOOD STABILIZATION PROGRAM (NSP1) FUND – Funds received under the Housing and Economic Recovery Act of 2008 to address foreclosures and abandoned properties within the City.
FUND 160 - NEIGHBORHOOD STABILIZATION PROGRAM (NSP3) FUND – Funds received under the Wall Street Reform and Consumer Protection Act of 2010, American Recovery and Reinvestment Act of 2009, and the Housing and Economic Recovery Act of 2008 to acquire properties for rehabilitation and resale.
FUND 162 – AFFORDABLE HOUSING IMPACT FEES – Used to account for the collection of impact fees used for the benefit of the provision of affordable housing.
Debt Service Funds - Account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.
FUND 239 - REVENUE BOND FUND - The Revenue Bond Fund is a debt service fund set up to meet bond requirements by making the interest and principal payments in accordance with the debt service schedule. Bonds included in this fund are the Sales Tax Revenue Refunding Bond, Series 2010, Capital Improvement Revenue Bond, Series 2013 and the Sales Tax Revenue Refunding Bonds, Series 2009
Capital Projects Funds- Account for financial resources to be used for the acquisition or construction of major capital facilities, vehicles, or equipment.
FUND 301 - CAPITAL EQUIPMENT FUND - This fund is used for budgeting for and purchasing governmental fund capital vehicles and equipment.
FUND 303 – CAPITAL MAINTENANCE FUND – This fund is used for budgeting for and purchasing governmental fund capital maintenance equipment.
FUND 304 – ROADWAY & MEDIAN IMPROVEMENTS FUND - This fund is used for budgeting roadway and median improvement projects.
FUND 310 - GENERAL CAPITAL IMPROVEMENTS FUND - This fund is used for budgeting general capital improvement projects.
FUND 315 – CORRIDOR IMPROVEMENT FUND – This fund is used for executing the arterial corridor study results, specifically sound walls, entryway signage, and streetscape improvements.
FUND 320 - FACILITIES IMPROVEMENT PROJECT FUND - This fund is used for budgeting the Facilities Improvement Revenue Bond issued in FY 2002 for the Fire Station, Development Services Building, and other facility projects.
FUND 326 - C.I.P. BOND FUND - This fund is used for budgeting the Capital Improvement Projects funded through the Capital Improvement Revenue Bonds, Series 2005.
FUND 380 – TAMARAC VILLAGE FUND – This fund is used for budgeting for various Land Acquisition projects related to the Tamarac Village Project funded through proceeds from the 2011 and 2013 Line of Credit.
Proprietary Fund Types are subdivided into two sections: Enterprise Funds and Internal Service Funds.
Enterprise Funds - Account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.
FUND 410 - STORMWATER MANAGEMENT FUND - The Stormwater Management Fund that began October 1, 1993 is an enterprise fund. Fees are charged on all residential units, commercial property, and vacant land. The fund accounts for management of stormwater run off into the ground and maintenance of canal ways.
• SUB-FUND 411 - STORMWATER MANAGEMENT CAPITAL IMPROVEMENT
FUND - The Stormwater Management Capital Improvement Sub-Fund is used to fund major stormwater capital improvement construction projects.
FUND 425 - UTILITIES OPERATING FUND - The Utilities Operating Fund is an enterprise fund that accounts for water and sewer services provided to Tamarac residents. Tamarac Utilities has its own water treatment plant that produces and sells water to approximately 18,000 customers west of State Road 7. Tamarac Utilities purchases water from Fort Lauderdale, which is sold to approximately 1,000 customers east of State Road 7. Wastewater is collected and transmitted to Broward County for disposal and treatment.
• SUB-FUND 432 - UTILITIES CIAC FUND - The objective of the Utilities CIAC (Contributions in Aid of Construction) Fund is to provide funding for expansion to the utility's infrastructure made necessary by new development. Its primary source of revenue is from impact fees charged to the developers in the Developer's Agreement according to the number of ERCs (Equivalent Residential Connection) calculated by a formula.
• SUB-FUND 441 – UTILITIES RENEWAL & REPLACEMENT FUND - The Utilities Renewal & Replacement Sub-Fund is used to fund major utilities capital improvement projects.
FUND 450 - COLONY WEST GOLF COURSE - The Colony West Golf Course Fund is used to account for the proceeds from the lease of the Colony West Golf Course and fund capital improvements to the site.
Internal Service Funds - Account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, on a cost reimbursement basis.
FUND 502 – HEALTH INSURANCE FUND - The Health Insurance Fund is an internal service fund that accounts for employee’s health insurance, premiums and claims.
FUND 504 - RISK MANAGEMENT FUND - The Risk Management Fund is an internal service fund that accounts for the administration of risk management and various insurance premiums. Property and liability insurance and workers’ compensation are administered through this fund.
Total General Fund FY 2019 Adopted Budget $68,810,185 Minus Contingency, Capital, Transfers & Other Non-Chargeback Items $52,134,194 Total Cost Allocation Amount
$16,675,991
Total General Fund FY 2019 Adopted Budget
Minus Contingency, Capital, Transfers & Other Non-Chargeback Items
Total General Fund Amount to Charge Back
FY 2019 Adopted Budget General Fund Overhead Allocations
$68,810,185
$52,134,194
$16,675,991
$68,810,185
$52,134,194
$68,810,185
$52,134,194
23 Full Time, 2 Temporary = 23.67 FTE (Full Time Equivalent)
Chief Building Official Administrative Coordinator Permitting
Office Coordinator
Assistant Building Official
Office Coordinator Special Magistrate (1) Electrical Inspector
Permit Technician (5)
Permit
Building -Program Description (3500)
Building
Description
Mission:
Our mission is t o provide ex t raordinary cust omer service while main t aining a safe and vibran t communit y. We respond t o our cust omers needs in a t imely fashion. We readily avail ourselves t o cit izens, business owners, archit ect s, engineers, developers and con t ract ors. We are committ ed t o our City's pledge of "Excellence Always".
Program Description:
T he Building Depar t men t enforces t he Florida Building code and it s relat ed publicat ions, promo t ing safe st andards t o t he building communit y. We provide plan review, inspect ions and educat ion t o our in t ernal and ex t ernal cust omers. T he Depar t men t con t inually innovat es procedures t o best serve our cust omers.
Goal s & Objectives:
In suppor t of St rat egic Goal # 5, A Vibran t Communit y, t he Depar t men t provides code complian t const ruct ion, inspect ions and plan review using local, st at e and federal codes and regulat ions t o promo t e t he con t inuat ion of high st andards for our residen t ial and commercial neighborhoods. T he Depar t men t assist s and is accessible t o cit izens, businesses, con t ract ors and o t her Depar t men t s wit h informat ion, expedien t responses and accurat e informat ion. In suppor t of St rat egic Goal # 4, Clear Communicat ion, t he Depar t men t provides t imely inspect ions, plan review st at us and commen t s expedit iously for cust omers in real t ime.
Budget Performance Measures
Promote high safety and quality standards for commercial and residential neighborhoods to maintain safe and vibrant community
Provide extraordinary customer service and information in expedient manner
Percent of total inspectors completing a minimum of 16 hours of continuous education
Average number of business days to review building permit applications for small permit applications
Average number of business days to review building permit applications for additions, alterations and new development projects
Achieve 95% customer service satisfaction rating annually utilizing customer survey
Percentage of monthly inspection requests scheduled via electronic means (IVR, Click2Gov)
Housing & CommDev Office Coordinator
Housing & Neighborhood Program Manager
Housing & CommDev Coordinator II** Code Enforcement Manager
Housing & Neighborhood Program Coordinator I Sr. Code Enforcement Officer
Financial Summary ~ Department Revenues
Financial Summary ~ Category Expenditures
Financial Summary ~ Program Expenditures
Planning and Zoning -Program Description (3010)
Planning and Zoning
Description
Mission:
To ensure t he qualit y of t he built environment t hrough innovat ive revit alizat ion effor t s and land use planning, in a proact ive, responsive, and efficient manner while enhancing and maintaining t he community’s unique character.
Program Description:
In Fiscal Year 2019 t he P lanning and Zoning Division will st rive t o review developmen t proposals t o ensure t hat t he highest of qualit y plans are presen t ed for approval. A proper mix of commercial, indust rial, residen t ial and mixed use growt h will provide service, jobs and housing for residen t s while creat ing addit ional t ax revenue t hat will keep t he Cit y financially sound. Some of t he goals will be met t hrough t he developmen t of t he NW 57 t h St reet Corridor which will serve as a communit y dist rict for all residen t s t o enjoy. P lanning and Zoning will con t inue t o improve t he Cit y’s zoning regulations to bet t er reflect the desires of the community while creating a more “user friendly” development code.
Goals & O bjectives:
In support of Goal #2, Healt hy Financial Environmen t , t he division will con t inue t o encourage and fost er t he “ Green Init iat ives” t hroughout t he Cit y, bo t h wit h our cit izens and employees. In support of Goal #5, A Vibrant Communit y, t he division will ensure t hat communit ies are safe, att ract ive, sust ainable and well main t ained t hrough t he t imely review and processing of all required land development applicat ions, gran t s and inspect ions. T his will ensure t hat t he fut ure planning of t he Cit y’s buildable communit y is developed in a safe and efficient manner.
Ensure a safe, attractive, sustainable, and wellmaintained built environment through innovative revitalization efforts, land use planning, and timely application review
Percentage of administrative site plan reviews completed within 15 business days or less (Monthly)
Percentage of Plan Reviews
Percentage of Zoning Inquiry Letters
on time (Quarterly)
Percentage of Field Zoning Inspections completed in 1 day or less (Monthly)
Code Enforcement (3020) Code Compliance
Description
Mission:
To protect and enhance property values, maintain community appearance and standards, and t o preserve t he quality of life in our Community t hrough t he enforcement of City Codes and Ordinances.
Program Description:
In Fiscal Year 2019 t he Code Enforcement Division will continue t o ensure compliance with t he City of Tamarac's Code of Ordinances. Compliance is achieved t hrough communication with and t he education of our residents and business owners, utilization of approved inspection t echniques; investigation of complaints; and if required, t he imposition of fines and liens t hrough a quasi-judicial hearing process as well as t he issuing of uniform citations. T hese processes act t o provide an equitable, expeditious, and effective method of enforcing t he Code of Ordinances.
Goals & O bjectives:
In support of Goal #1 Inclusive Community, t he division will streamline t he Code Enforcement process by emphasizing voluntary compliance t hrough active education and communication of t he public at large. To support Goal #5 A Vibrant Community, t he Division will respond t o issues and citizen concerns in a t imely fashion and improve t he overall condition and appearance of t he City by placing a greater emphasis on commercial property compliance.
Budget Performance Measures
Protect and enhance residential and commercial property values, maintain community appearance and high-standards, and preserve the quality of life through a timely code compliance process
Percentage of First Responses to all complaints within 1 day (Monthly)
Percent of code cases brought into voluntary compliance prior to administrative/ judicial process within 90 days (Quarterly)
Completion of 12 community outreach neighborhood presentations annually (Monthly)
Number of commercial properties brought into compliance through the Commercial Property Initiative (Annually)
Business Revenue -Pr ogram Description (3030)
Business Revenue
Description
Mission:
T he Cit y of Tamarac's Business Revenue Division, as par t of an HP O, is committ ed t o ut ilizing innovat ive managemen t t o develop and main t ain a st rong financial base. T he Business Revenue Division will con t inue t o st rive t o provide and main t ain qualit y cust omer service t o t he business communit y t hrough promo t ing efficien t , responsive and expedien t cust omer service, and con t inue t o assist t he business communit y t o keep it vibrant and safe.
Program Description:
In Fiscal Year 2019 t he growt h of exist ing and new developmen t wit hin t he Cit y of T amarac will con t inue t o impact t he Business Revenue Division and business ret en t ion effor t s. By direct ing effor t s t owards t he presen t and fut ure growt h wit hin t he business communit y, t he Cit y can main t ain an accep t able business st ruct ure t hrough a specialized, and knowledgeable st aff who are highly mo t ivat ed t o work wit h t he business communit y. St aff will con t inue t o st rive t o respond t o t he business communit y wit h efficiency, qualit y cust omer service, in t egrit y and a posit ive cust omer driven approach to Business Revenue.
Goals & O bjectives:
T he goals and object ives of t he Business Revenue Division suppor t Goal #2, a Healt hy Financial Environmen t , and Goal #5, a Vibran t Communit y, by improving t he efficiency and cust omer service t o t he business communit y t hrough a high level of expedien t response. T he approach t o meet ing t he needs of t he business communit y have been est ablished t hrough yearly inspect ions, and by providing t he necessary suppor t t o att ract and ret ain businesses. As such, t he division will con t inue t o ut ilize t he best business pract ices as det ermined by decreasing t he average processing t ime of all business license applicat ions from t he t ime of submitt al t o t he issuance of t he license.
Keep the business community vibrant and safe and maintain a strong financial base by providing efficient, responsive, and expedient customer service to the business community
Percent of Businesses that receive an Annual Inspection (Monthly)
Percent of time business license issued (from application to submission) within 5 days or less (Monthly)
Description
Mission:
T o ensure neighborhood vit alit y by providing assist ance t o t he residen t s of T amarac, t hrough support of t he neighborhoods; by addressing healt h and safet y issues, building and code violat ions and providing modificat ions t o improve accessibilit y as needed for elderly and/or disabled persons. In addit ion, t he Housing Division will provide assist ance for t hose seeking residency in T amarac in obt aining decen t , affordable housing. T he Housing Division seeks t o expand and improve housing opportunities for current and future residents of t he City of T amarac.
Program Description:
In Fiscal Year 2019 t he Housing Division will con t inue t o assist residen t s wit h achieving home ownership, sust aining decent and affordable housing and promo t ing communit y revit alizat ion. We will improve t he qualit y of housing t hrough our rehabilit at ion assist ance program t hat fost ers long t erm residency and communit y involvemen t T he Housing Division will also con t inue t o promo t e neighborhood sust ainabilit y, communit y involvement and assess t he on-going need of t he City as it fosters communication and participation.
Goals & O bjectives:
T he Housing Division is committ ed t o playing a part in Goal #4, Clear Communicat ion and Goal #5, A Vibrant Communit y. St riving t o promo t e Goal #4, Clear Communicat ion, t he Housing Division promo t es an open st ream of communicat ion bet ween t he Cit y and t he residen t s of T amarac t hrough on-going Neighborhood Meet ings and t he HOA Liaison P rogram. T he Housing Division regularly communicat es t he Cit y's various Housing Assist ance and Neighborhood P rograms t hrough meet ings, out reach, prin t ed informat ion, as well as elect ronic access via t he Cit y's websit e. Addit ionally, in support of Goal #5, A Vibrant Communit y, t he Housing Division will provide excellen t , responsive service t o t hose seeking assist ance from t he Cit y, and will promo t e t he on-going availabilit y of t he Cit y's Housing and Neighborhood programs. Assist ing residen t s and communit ies wit h various improvement oppor t unit ies provides for increased value, pride, and sust ainabilit y wit hin t he Cit y of T amarac.
Promote clear communication through ongoing neighborhood meetings and the HOA liaison program
of residents who find annual neighborhood meetings informative/very informative (Annual)
Number of HOA meetings attended by staff (from any department) (Monthly)
Ensure neighborhood vitality, expand and improve housing opportunities by assisting residents in need or those seeking residency in Tamarac
Number of recipients assisted by the Housing Division through grant programs (households that received funds from more than one funding source will only be counted once) Monthly
Percentage of Home rehabilitations where contract was awarded within 80 days of approval date (NEW FY14) (Monthly)
Percentage of Home Rehabilitations that are Completed within 90 days of the Building Permit Issuance (Monthly)
*Position split funded between General Fund 001 and Housing (CDBG/SHIP/NSP/HOME) **Housing & Neighborhood Program Coordinator 100% grant funded
(1501)
Description
Mission:
To professionally and responsibly manage t he financial affairs of t he Cit y, t o pro t ect and fur t her t he Cit y's st rong financial reput at ion, and t o effectively and efficiently provide related financial support services t o City operations and residents.
Program Description:
Financial Services Administ rat ion works closely wit h t he office of t he Cit y Manager on all issues relat ed t o Cit y finances including financial repor t ing, budget s, invest men t s, and debt issuance matt ers. T he Division provides suppor t and consult at ion t o all Cit y Depar t men t s and provides general direct ion and suppor t for t he en t ire Financial Services Depar t men t : Accoun t ing and Financial Repor t ing, Managemen t and Budget Services, Ut ilit y Cust omer Service and P urchasing and Con t ract s. Financial Services Administ rat ion is also responsible for t he managemen t of t he t reasury and debt functions of the City.
Goals & O bjectives:
In suppor t of Goal #2, Healt hy Financial Environmen t , t he Division assures adherence t o t he Cit y's invest men t goals of ensuring liquidit y, pro t ect ing principal, and maximizing ret urn on invest men t s; develops and adop t s "best pract ices" financial policies; and provides value-added, t imely financial suppor t t o t he Cit y while st aying abreast of curren t developmen t s in Governmen t Finance. In suppor t of Goal #4, Clear Communicat ion, t he Division provides financial informat ion t o Elect ed and Appoin t ed Officials, Cit y St aff, and t he general public.
Budget Performance Measures
Maintain Bond Rating at AA average three major bond rating agences.
Target: Maintain a AA or higher rating
Major Variances +/(-) :
Accounting and Financial Reporting - Program Description (1510)
Accounting
Description
Mission:
To provide t he Cit y wit h accurat e, concise, and t imely in t ernal and ex t ernal financial informat ion and t o manage t he Cit y's finances for adherence t o and consistency with governmental accounting standards, Florida law, t he City Charter, and City Administrative P olicies.
Program Description:
T he Accoun t ing Division provides t he Cit y wit h t imely and accurat e financial informat ion and repor t s. T he Division is responsible for cash disbursemen t s, payroll processing, fixed asset repor t ing, accoun t s receivable billing, accoun t s payable, federal, st at e, and local gran t repor t ing, and annual financial audit including financial st at emen t preparat ion and provides o t her rout ine governmen t al accoun t ing services consist en t wit h st at e law and wit h Generally Accep t edAccoun t ing P rinciples (GAAP ). T he Cit y has earned t he Governmen t Finance Officers Associat ion Cer t ificat e of Achievement for Excellence in Financial Reporting Award for the last 26 consecutive years, 29 years in all.
Goals & O bjectives:
In suppor t of Goal #2, Healt hy Financial Environmen t , t he Division provides financial informat ion t o Cit y Elect ed andAppoin t ed Officials, o t her governmen t agencies, and t o t he public; monit ors financial condit ion and st rat egies t o ensure fiscal solvency; and con t inuously develops, reformat s, and refines financial and operat ional policies and procedures t o ensure t hat t here is effect ive in t ernal con t rols as required by legal and indust ry st andards. In suppor t of Goal #4, Clear Communicat ion, t he Division provides financial informat ion t o t he above-men t ioned par t ies in a manner t hat suppor t s t ransparency and is consist en t wit h t he advancemen t in t echnology.
Budget Performance Measures
Timely Completion of the CAFR (# days from Sept 30
Percentage of Time "GFOA Certificate of Excellence Reporting"
split funded with Police Services Fund 003, considered as rolled into Fund 001 for headcount purposes.
Management and Budget -Program Description (1530)
Management and Budget
Description
Mission:
To provide cit ywide budget developmen t and ongoing monit oring of t he operat ing and capit al budget s wit h t he Cit y Manager; t imely responses t o inquiries from Cit y Commission, cit izens, media and cit y st aff; t o ensure compliance wit h st at e mandat ed budget ary guidelines, t he Cit y's Char t er and Administrative Policies, Best Practices; and to provide clear and complete public information regarding the City's budget.
P rogram Description:
Managemen t & Budget Services provides financial planning, analysis, and forecast ing; program evaluat ion, and managemen t analysis services in suppor t of Cit y operat ions. Specific funct ions include preparat ion and administ rat ion of t he Annual and Biennial Budget Developmen t P rocess and Six-Year Asset Managemen t P rogram, det erminat ion of fiscal impact s, analysis of depar t men t al operat ional issues, managemen t repor t ing, and assist ance wit h special project s. During t he past year, t he Budget Office provided cit ywide budget t raining sessions, suppor t t hrough fiscal analyses t o in t ernal and ex t ernal cust omers, and assist ance wit h various cit y-wide special project s. T he GFOA awarded it s Dist inguished Budget Award for t he Fiscal Year 2016 Adopted Budget; this was the 18th consecutive year that the City has received this award.
Goals & Objectives:
P ursuan t t o Goal #2, Healt hy Financial Environmen t , t he Division will provide t imely, per t inen t , and useful financial informat ion and recommendat ions t o t he Cit y Manager, Operat ing Depar t men t s, and t he Cit y Commission for t he benefit of t he Cit y and it s residen t s. In support of Goal #4, Clear Communicat ion, t he Division also will be a responsive resource of financial and o t her informat ion for Elect ed Officials, Cit y Administ rat ion, Operat ing Depar t men t s, and Taxpayers; and will con t inue t o improve t he budget documen t t o make it more accessible and underst andable, and t o con t inue receiving t he GFOA Dist inguished Budget Award.
Number of training hours provided to departments to increase communication of budgeting procedures (i.e. budget processes, how to access budget printouts, etc.)
Services Scorecard
FY 2019 Major Variances +/(-) :
Purchasing and Contracts - Program Description (1540)
Procurement
Description
Mission:
To provide excellen t service t o Cit y Depar t men t s t owards t he complet ion of t heir depar t men t al missions, and t he facilit at ion of cit y-wide cost con t rol by securing qualit y goods and services in a t imely fashion, ut ilizing et hical and economical met hods; and t o meet t he requiremen t s of our cust omers using t echnological advancemen t s and improved and innovat ive procedures and programs, in a manner consist en t wit h St at e of Florida statutes and the City's Charter and Procurement Code.
Program Description:
T he P urchasing and Con t ract s Division assist s depar t men t s in securing goods, services, and const ruct ion for t he Cit y, ut ilizing et hically compet it ive purchasing met hods. T he Division works wit h depar t men t s t o process purchasing requisit ions, det ermine appropriat e purchasing met hods, obt ain quo t es, develop st andard specificat ions and solicit bids, lett ers of in t erest and request s for proposals. T he Division in t eract s wit h vendors t o resolve problems and expedit e orders; facilit at es pre-bid meet ings, bid openings, and evaluat ion committ ee meet ings; and makes recommendat ions for bid awards. The Division also assists with the administration and negotiation of contracts for a wide range of services.
Goals & O bjectives:
In suppor t of Goal #2, Healt hy Financial Environmen t , t he Division facilit at es t he procuremen t of high qualit y product s and services at compet it ive prices while adhering t o policies; fost ers a fair, inclusive, et hical, and professional environmen t ; works wit h o t her agencies in t he region t o develop par t nerships which will improve overall pricing and volume discoun t s and great er administ rat ive cost savings; and st rives t o find new and innovat ive met hods t o provide overall cost con t rol t hrough t he procuremen t process. In suppor t of Goal #3, Dynamic and Organizat ional Cult ure, t he Division uses innovat ive met hods t o manage and improve t he overall efficiency and effect iveness of service delivery t o o t her agencies and t o t he communit y t hrough aut omat ion, educat ion, effect ive communicat ion, and responsive cust omer service.
Ratio of Number of P.O./B.O transactions to total documents including check requests.
Percentage of Users Surveyed who rate purchasing services as satisfactory or higher on annual user survey
FY 2019 Major Variances +/(-) :
Personal Services:
Net increase in personal services is a result of both planned salary and benefit adjustments.
Operating Expenditures:
Net decrease in operating costs is due to additional software for enterprise sourcing for city wide solicitation management purchased in FY 2018.
Utility Billing/Customer Service - Program Description (1560) Utility Billing
Description
Mission :
To provide t imely and accurat e ut ilit y bills t o our cust omers, t o provide mult iple convenient met hods of payment for our cust omers t o pay t heir utility bills, and t o professionally and courteously assist customers with t heir inquiries and issues.
Program Description :
T he Cust omer Service Division is responsible for processing ut ilit y service applicat ions, opening and closing accoun t s, main t aining and billing approximat ely 20,000 accoun t s each mon t h, and responding t o cust omer inquiries and concerns. T he Division offers cust omers various convenient met hods of paymen t : in-person paymen t at Cit y Hall, mail paymen t , aut omat ic paymen t by checking accoun t , and on-line and t elephone credit card paymen t In addit ion t o t hese paymen t met hods, t he Division also has t hree drop box paymen t locat ions available t o residen t s for af t er-hours bill payments. The Division has a separate web page that provides information and provides forms for many of the routine inquiries.
Goals & Objectives :
In support of Goal #2, Healt hy Financial Environmen t , t he Division provides ut ilit y billing and collect ion services for t he Cit y's wat er, wast ewat er, garbage, and st ormwat er programs. In support of Goal #5, A Vibrant Communit y, t he Division's websit e, t elephone informat ion syst em, and elect ronic payment met hods, are available t o residen t s 24-hours a day; and st aff are undergoing cross- t raining t o increase employee involvement and learning, and t o improve cust omer service t o residen t s.
Budget Performance Measures
Fire Rescue Administration -Pr ogram Description (4501) Fire Rescue
Description
Mission:
T he Fire Rescue Depar t men t are dedicat ed professionals who pro t ect t he life, healt h, proper t y, and nat ural resources of t he cit izens and visit ors of Tamarac by providing t he highest qualit y emergency medical services, fire suppression, emergency preparedness, inspect ion services, and public education.
Program Description:
T he Fire Rescue Depar t men t is an I SO Class 1 rat ed Depar t men t , and has plans t o seek an accredit at ion from t he Commission on Fire Accredit at ion In t ernat ional (CAFI) wit hin t he nex t t wo years. T hese professional codes and st andards, including t he Nat ional Fire P ro t ect ion Associat ion (NFPA), allows t he organizat ion t o provide services t hat pro t ect lives and proper t y t hrough an effect ive and efficien t emergency response. T hese major services include fire preven t ion and inspect ion, t raining, public educat ion, fire suppression, emergency medical services, hazard mitigation and emergency management efforts.
Goals & O bjectives:
In suppor t of Goal #1, Inclusive Communit y, Fire Administ rat ion embraces our increasing diverse communit y t hrough it s diverse workforce and programs t hat meet t he needs in our communit y. In suppor t of Goal #2, Healt hy Financial Environmen t , Administ rat ion recognizes t hat a high performance organizat ion requires up- t o-dat e t echnology and dat a driven result s t hat improve fiscal accoun t abilit y and resource management t hroughout all aspect s of t he Fire-Rescue depar t men t In suppor t of Goal #3, Dynamic Organizat ional Cult ure, we promo t e and main t ain a highly mo t ivat ed st aff charact erized by in t egrit y, educat ion, commit men t , and main t ain a high level of professionalism t owards our cust omers. In support of Goal #4, Clear Communicat ion, t he Depar t men t will provide curren t informat ion t o cust omers regarding programs and services and gat her feedback. In addit ion, Fire Administ rat ion facilit at es and suppor t s t he Operat ion and P reven t ion Divisions t o accurat ely analyze dat a improving service delivery met hod t hrough ongoing Cust omer-focused T ransact ional Surveys. In suppor t of Cit y Goals, Tamarac Fire Rescue is curren t ly pursuing Fire Depar t men t Accredit at ion from t he Commission on Fire Accredit at ion In t ernat ional (CAFI).
Budget Performance Measures
Fire Operations - Pr ogram Description (4520)
Fire Rescue-Operations
Description
Mission:
T he Fire Rescue Depar t ment are dedicat ed professionals who pro t ect t he life, healt h, proper t y, and nat ural resources of t he cit izens and visit ors of T amarac by providing t he highest quality emergency medical services, fire suppression, and education.
Program Description:
T he Fire Rescue is rat ed I SO Class 1 Fire Depar t men t T hese professional st andards allow t he organizat ion t o provide services t hat pro t ect lives and proper t y t hrough an effect ive and efficien t emergency response. T hese major services include fire preven t ion and inspect ion, t raining, public education, fire suppression, emergency medical services, hazard mitigation and emergency management efforts.
Goal & O bjectives:
In suppor t of Goal #2, Healt hy Financial Environmen t , t he Depar t men t will be recognized as a high qualit y organizat ion who uses up- t o-dat e t echnology and t echniques t o improve processes and enhance safe pract ices. In suppor t of Goal #3, Dynamic Organizat ional Cult ure, t he Depar t men t will main t ain a highly mo t ivat ed st aff charact erized by in t egrit y, educat ion, and commit men t , and main t ain a high level of professionalism t owards our cust omers. In suppor t of Goal #4, Clear Communicat ion, t he Depar t men t will provide curren t informat ion t o cust omers regarding programs and services and gat her feedback. In addit ion, t he Division will prepare and provide accurat e dat a records for analysis t o con t inue t o improve service delivery met hods. In suppor t of Goal #5, A Vibran t Communit y, t he Depar t men t will respond t o all emergencies in a safe and t imely manner, will provide t he highest qualit y EM S, fire and hazard mit igat ion, specialized services, and informat ion services. Tamarac Fire Rescue is curren t ly pursuing depar t men t accredit at ion from t he Commission on Fire Accredit at ion In t ernat ional (CAFI).
Protect life, health, property, and natural resources through an effective and efficient emergency response, fire prevention, inspection, public education and other efforts
Protect life, health, property, and natural resources through emergency medical services and public education EMS
Conduct 100% hydrant inspections, per ISO
FY 18 Fractile EMS response time (9-1-1 call to arrival on Scene in 8 minutes or less)
EMS % Return of Spontaneous
Financial Summary ~ Division Revenues
Financial Summary ~ Division Expenditures
Fire Prevention, Public Education and Emergency Management (4530) Prevention (Inspections)
Description
Mission
T he Fire Rescue Depar t men t are dedicat ed professionals who pro t ect t he life, healt h, proper t y, and nat ural resources of t he cit izens and visit ors of Tamarac by providing t he highest qualit y emergency medical services, fire suppression, public educat ion, fire inspect ion services, and all hazard mitigation services. The Fire Rescue Department achieved an ISO Class 1 rating in 2015.
Program Description:
T he Fire P reven t ion Division provides fire and life safet y code inspect ions, public educat ion programs and emergency managemen t for t he Cit y ensuring t he highest level of safet y for t he residen t s, visit ors and employees. P ro t ect ing lives and proper t y t hrough effect ive and efficien t preincident planning, emergency response mitigation and post-incident recovery response.
Goals & O bjectives:
In suppor t of Goal # 1, Inclusive Communit y, t he Fire P reven t ion Division plays a vit al role in t he educat ion of our cust omers in t he areas of Fire Safet y, Fire P reven t ion, All Hazards and Emergency Managemen t In suppor t of Goal #2, Healt hy Financial Environmen t , t he Division will be recognized as a high qualit y organizat ion who uses advanced t echnology and t echniques t o conduct efficien t annual fire and life safet y inspect ions. In suppor t of Goal #3, Dynamic Organizat ional Cult ure, t he Division will main t ain a highly mo t ivat ed st aff charact erized by in t egrit y, professionalism, and commit men t t owards our cust omers. In suppor t of Goal #4, Clear Communicat ion, t he Division will play it s PART by providing curren t informat ion t o cust omers regarding programs and services, and gat hering feedback on services t hrough t ransact ional and program surveys. In suppor t of Goal #5, A Vibran t Communit y, t he Division will respond t o all request s in a t imely manner as well as t o provide t he highest qualit y hazard mit igat ion, specialized services, fire and life safet y inspect ion, public educat ion, and informat ion services.
Protect life, health, property, and natural resources through fire prevention and inspection services
Conduct fire drills in 100% of Tamarac public/private schools thru 12 grade(n=schools/1 contact per year)
Completion of fire inspections for commercial and multi-family residential occupancies
Program Description:
The City of Tamarac is governed by a Commission/Manager form of government, which combines the political leadership of elected officials with the managerial experience of the appointed administrator. The City Commission consists of five members: the Mayor, Chief elected official-at-large, and four commission members elected from each of the four districts in the City. The legislative powers of the City are vested in and exercised by the City Commission, consistent with the United States Constitution, the Florida Constitution, Laws of the State of Florida, the City Charter, and City Ordinances. The City Commission is vested with policy-setting authority, adopting the annual budget, formulating goals and objectives, and making decisions that affect the quality of life in the community.
Goals & Objectives:
In support of Goal #4, Clear Communication, City Commission Staff facilitate communication between Commission Members, their constituents, and the general public.
FY 2019 Major Variances +/(-) :
Personal Services:
Net increase in personal services is a result of planned salary and benefit adjustments.
Operating Expenditures:
Net decrease is a result of a reduction in the promotional event expenditures.
Mission:
To provide effective and timely legal representation and advice to the City Commission and City Staff.
Program Description:
The City Attorney represents the City in legal controversies from the point of claim to resolution. The City Attorney is committed to implementing the City Commission's policy of minimizing exposures and potential liabilities. The City Attorney addresses legal issues at inception to avoid crisis response; coordinates with departments to enable them to identify and distinguish between legal and non-legal issues; prepares all necessary legal documents; drafts or reviews all contracts and agreements for services, programs, and projects, performs legal research and prepares opinions as required; works in conjunction with Risk Management to evaluate risks to identify potential exposures and develop alternatives for Commission consideration; represents the City in civil actions and proceedings; files causes of action at the instruction of the City Commission and represents the City as plaintiff or defendant when its interest so requires; serves as municipal prosecutor for violations of City ordinances; drafts and files municipal information in County Court and represents the City throughout prosecution.
Goals & Objectives:
The City Attorney's Office will prepare all legal documents for litigation within the time frame designated by the Court. The City Attorney's Office will file answers to all complaints within twenty days of receipt.
Financial Summary ~ Category Expenditures
Financial Summary ~ Program Expenditures
City Manager -Program Description (0501)
City Manager
Description
Mission:
T o provide t h e leadership an d direct io n necessar y t o complet e t h e st rat egic goals an d object ives est ablished by t h e Cit y Commissio n an d t o act ualize t he Cit y Commission's vision of t he Cit y as a High P erformance Organization (HPO).
Program Description :
To provide t he administ rat ive oversigh t , suppor t , and syst ems t hat empower Cit y Depar t men t s t o an t icipat e and meet cust omer expect at ions and accomplish t he object ives and direct ives of t he Cit y Commission. T his suppor t includes providing cen t ralized administ rat ion, coordinat ion, con t rol and evaluat ion of all municipal programs, enforcing Cit y laws and ordinances, making recommendat ions t o t he Cit y Commission relat ive t o ordinances and resolut ions, legislat ive issues and policies, iden t ifying and obt aining legislat ive appropriat ions and/or gran t funding, submitt ing an annual budget, and advising the City Commission on the financial condition of the City.
Goal s & Objectives:
T he Cit y Manager’s Office provides leadership and direct ion t o all depar t men t s t o facilit at e t he accomplishmen t of all five St rat egic Goals. In suppor t of Goal #1, Inclusive Communit y, t he Cit y Manager's Office will iden t ify cust omers and t heir needs, including recognizing t he cult ural diversit y of our changing Cit y. In suppor t of Goal #2, Healt hy Financial Environmen t , t he Cit y Manager’s Office will leverage t he value of t axpayer dollars t hrough t he use of gran t funding. In suppor t of Goal #3, Dynamic Organizat ional Cult ure, t he Cit y Manager’s Office will facilit at e a cult ure of performance excellence wit hin t he organizat ion.
Budget Performance Measures
Actualize the vision of the City
Provide leadership, oversight, support and systems to empower departments to meet and exceed customer expectations
Percent of customers who "agree"/"strongly agree" that the City staff they interacted with met or exceeded their expectations for "Customer Service, Second to None"
Percent of residents "satisfied" or "very satisfied" with overall quality of services provided by the City (2018 National Average = 49%). *Data gathered from regularly conducted Community Survey
Percent of residents "satisfied" or "very satisfied" with overall quality of life in the City (2018 National Average = 73%). *Data gathered from regularly conducted Community Survey
Percent of residents who "agree" or "strongly agree" the City does a good job serving the needs of diverse populations in the community. *Data gathered from regularly conducted Community Survey
Percentage of residents "satisfied" or "very satisfied" with overall value they receive for their City tax dollars and fees (2018 National Average = 38%; FL Average = 41%). *Data gathered from regularly conducted Community Survey
Economic Development Division -Program Description (0525)
Economic Development
Description
Mission:
To be a premiere Cit y t hat is an ideal business locat ion for companies considering relocat ion, expansion or ret en t ion; t hereby growing jobs, capit al investment and helping local businesses succeed and prosper.
Program Description:
T he Economic Development Division seeks t o att ract new developmen t , facilit at e redevelopmen t , and ret ain exist ing businesses by creat ing a healthy business environment within t he City of T amarac.
Goals & O bjectives:
T he Economic Development Division suppor t s Goal #2, Healt hy Financial Environment by facilit at ing growt h and redevelopment which will increase t he Cit y's t ax base and Goal #5, A Vibrant Communit y by facilit at ing redevelopment of t he Cit y's aging commercial developmen t
Budget Performance Measures
Attract development and facilitate growth, redevelopment, retention and expansion of businesses in the City
Description
Mission:
To facilit at e communicat ion bet ween Tamarac cit y government and t he communit y at large. To facilit at e communicat ion wit hin and t hroughout t he organization. T o ensure t he City communicates t he value of services provided. T o enhance t he visibility of t he City's programs and services.
Program Description:
Manages media relat ions, market ing, branding and provides in t ernal and ex t ernal communicat ions for t he communit y at large. Suppor t s all Cit y departments with communication and marketing mat t ers.
Goals & O bjectives:
In suppor t of Goal #1, Inclusive Communit y (communit y educat ion and out reach), and Goal #4, Clear Communicat ion, t he P ublic Informat ion Division provides in t ernal and ex t ernal communicat ions t hrough a variet y of forums including t he Tam-A-Gram, media relat ions, market ing act ivit ies, publicat ions, social media and t he Cit y’s websit e.
Budget Performance Measures
Facilitate communication within & outside of organization to enhance visibility of City programs & services
Percent of residents "satisfied" or "very satisfied" with the quality of the City's news magazine, the TamA-Gram.
Percent of residents "satisfied" or "very satisfied" with the overall effectiveness of City communication with the public (2018 National Average = 47%). *Data gathered from regularly conducted Community Survey
(P/T)* – Indicates Staff Support * New for FY 2019
City Clerk -Program Description (1300)
City Clerk/Gen.Gvt
Description
Mission:
To preserve t he in t egrit y of t he Cit y of Tamarac's official records, which encompass business t ransact ions, law and policy making, and proper t yrelat ed matt ers. Addit ionally, t he Cit y Clerk's Office is responsible for coordinat ion of general and special elect ions, informing residen t s of public hearings and meetings, and ensuring accurate and timely recordkeeping relative to City Commission workshops and regular meetings.
Program Description:
To oversee t he Cit y Commission agenda process, which includes t he creat ion of workshop, regular, and special Cit y Commission meet ing agendas and relat ed suppor t mat erials t o all in t erest ed par t ies. To main t ain a records managemen t dat abase of all cit y records, oversigh t of t raining t o o t her depar t men t s, and oversigh t of t he records lifecycle. Inform residen t s of public meet ings and hearings pursuan t t o Florida St at ut es. Oversee t he codificat ion of t he Municipal Code of Ordinances, and dist ribut e new supplemen t s t o Cit y st aff. P rovide no t ice of public meet ings of t he Tamarac Cit y Commission and applicable Cit y of Tamarac advisory boards and committ ees. P rovide for records disposit ion/disposal t o t he fullest ex t ent permissible by Florida laws, and t he cost effect ive, legal main t enance of permanen t records for all Cit y depar t men t s. To work wit h t he Broward Supervisor of Elections Office staff to efficiently run City of Tamarac general and special elections.
Goal s & Objectives:
In suppor t of St rat egic P lan Goal #1, Inclusive Communit y, t he Cit y Clerk's Office will provide public informat ion in English and Spanish; fost er st rong professional par t nerships wit h t he Broward Coun t y Supervisor of Elect ions and professional st aff from neighboring municipalit ies; ensure t imely disseminat ion of informat ion relat ive t o o t her governmen t al/business en t it ies t o Cit y residen t s and o t her in t erest ed par t ies. In suppor t of St rat egic P lan Goal #3, Dynamic Organizat ional Cult ure, t he Office will work t oward succession planning t o provide appropriat e cross t raining among st aff, as well as, provide oppor t unit ies t o encourage cer t ificat ion and higher educat ion for st aff; empower employees t o openly con t ribut e t heir ideas t o enhance cust omer service and processes; fost er et hical behavior in accordance wit h Florida St at ut es and appropriat e professional Codes of E t hics (IIMC, ICRM, ICMA, et c..
Budget Performance Measures
Preserve the integrity of the City's official records and respond to public requests, coordinate elections, and inform residents of public hearings and public meetings
Percent of Commission Meeting Minutes transcribed within 3 days following a Commission Meeting
Agendas for regularly scheduled City Commission meetings posted and available to the public at least 72 hours prior to the meeting
Voter turnout in Tamarac will be above Broward County Avg
Police Services/Broward Sheriff's Office (4120)
Broward Sheriff
Description
Mission:
T he Broward Coun t y Sheriff's Office Mission is t o par t ner wit h t he Cit y of Tamarac t o provide t he highest level of professional public safet y services t o Broward County and t he City of T amarac.
Program Description:
T he Broward Coun t y Sheriff's Office provides full- t ime law enforcemen t services t o t he Cit y of Tamarac and numerous o t her municipalit ies t hroughout Broward Coun t y. T he Tamarac Dist rict curren t ly has 101 budget ed posit ions t o include a Dist rict Chief, t wo Lieut enan t s, eight Sergeants, 71 deputies, 15 Community Service Aides and four non-sworn support positions.
Goals & O bjectives:
In support of Goal #4 "Clear Communicat ion," BSO-Tamarac will con t inually work t owards sust aining an open dialogue wit h t he communit y t hrough t he att endance at communit y, business and Homeowner Associat ion meet ings t hroughout Tamarac. In support of Goal #5 "A Vibrant Communit y", BSO Tamarac will provide professional law enforcement services t o ensure communit ies remain safe and att ract ive. An emphasis will be placed on high visibilit y pro-act ive operat ions.
* Position split funded with General Fund 001
FY 2019 Major Variances +/(-) : Personal Services: Net increase in personal services is a result of planned salary and benefit adjustments.
FY 2019 Major Variances +/(-) :
Operating Expenditures:
Net decrease is a result of adjustments to various operating lines including increases to professional services, insurance service charge, and stormwater charge.
Capital Outlay:
Net decrease is due to the one time purchase of capital items in FY 2018 not recurring in FY 2019.
Other Uses:
Net decrease is primarily a result of a reduction in transfers to capital funds for the Asset Management Program.
Reserves / Encumbrances
Net increase as a result of the FY 2018 1st Budget Amendment including a reallocation from reserves for encumbrances and funding a designated $5,000,000 Economic Development Reserve in FY 2019.
Summary ~ Department Revenues
Summary ~ Category Expenditures
Financial Summary ~ Program Expenditures
Human Resources -Program Descriptions (1710/1720)
Description
Mission:
T he Human Resources Depar t men t provides excellence in human resources leadership in suppor t of t he depar t men t s and employees in Tamarac. Our primary mission is t o suppor t t he Cit y in delivering excellen t services t o our communit y by recruit ing, hiring, t raining, and ret aining t he best workforce in t he region.
Program Description:
T he major services provided by t he Depar t men t include: recruit men t and select ion, job classificat ion and pay, pension and benefit s design, nego t iat ion and administ rat ion, safet y and risk managemen t , st aff t raining and developmen t , policy developmen t and implemen t at ion, labor and employee relat ions, con t ract developmen t , nego t iat ion and administ rat ion, and managemen t assist ance on all human resource issues. T he Department ensures that the City is in compliance with local, state and federal laws.
Goal s & Objectives:
In FY 2017, t he Human Resources Depar t men t will focus on successfully nego t iat ing a collect ive bargaining agreemen t wit h Federat ion of P ublic Employees, working wit h in t ernal employees t o equip t hem for promo t ional oppor t unit ies, and increase employee engagemen t t o grow on t he already successfulCit y of T amarac brand. T he Depar t men t will focuson providing t rainingin t echnical, supervisory, andmanagemen t development for Cit y employees. T he compet it ion in t he labor market has increased due t o t he low unemploymen t rat e in Florida and nat ionwide t herefore, we must focus on act ive recruit men t and ret en t ion, and main t aining compet it ive pay in t he geographic market T he aforemen t ioned areas of focus will help t he Cit y t o hire, t rain, and ret ain qualified employees t o fill t he number and variet y of posit ions required t o con t inue providing world-class services t o t he cit izens of T amarac.
Budget Performance Measures
Support excellent service delivery by recruiting, hiring, training and retaining the best workforce in the region
Percentage of those hired who have successfully completed their initial probationary period Recruitment
Percentage of employees satisfied with training (i.e. rating of 4 or 5 for "met objectives" and "content was useful") HR Training
Percentage Grievances/Admin Hearings resolved before passing from management control Labor Relations
Description
Mission:
To pro t ect t he physical, financial, and personnel asset s of t he Cit y of Tamarac t hrough t he iden t ificat ion and analysis of risk, t he implemen t at ion of loss control programs, and t he selection of risk t ransfer and financing t echniques.
Program Description:
T he Division administ ers t he Cit y's Insurance programs covering proper t y, liabilit y, and worker's compensat ion. T he Division also administ ers t he Cit y's safet y programs and ensures t hat t he Cit y is in compliance wit h local, st at e, and federal laws. T he major services provided by t he Division include: insurance coverage acquisit ion, con t ract review, safet y program developmen t , employee t raining and educat ion, claims managemen t , and minimizing loss potentials by advising user groups on risk identification, evaluation, and control.
Goals & O bjectives:
In suppor t of goal #2, Healt hy Financial Environmen t , t he Division will con t inue t o refine asser t ive claims handling and premium nego t iat ion st rat egies t o reduce claims cost s and main t ain adequat e, yet cost effect ive insurance coverage for t he Cit y. In
t of Goal #3, Dynamic Organizat ional Cult ure, t he Division will provide suppor t t o employees and t heir managers t o collaborat e t o find cost effect ive solut ions t
workforce issues, gain t echnical skills, and st rive for a safe workplace. In suppor t of Goal #5, A Vibran t Communit y, t he Division will provide suppor t services t o t he Depar t men t s t o design and main t ain safe and att ract ive even t s and communit ies while pro t ect ing
Budget Performance Measures
FY 2019 Major Variances +/(-) : Personal Services:
Net increase in personal services is a result of planned salary and benefits adjustments and the addition of a Risk & Safety Technician position.
Operating Expenditures:
Net increase in operating is due an increase in interfund service charges, and an increase in general liability claims expense.
Director of Information Technology
Assistant Director of Information Technology
Network Infrastructure Services
Enterprise Application Services User Support Services
Enterprise Application Specialists (2)
Network Administrators (2)
Technical Support Reps (2) Administrative Coordinator
* New for FY 2019
Financial Summary ~ Category Expenditures
Information Technology -Program Description (8100) Information Technology
Description
Mission:
T o provide high quality t echnology services t o City Departments, in t he delivery of government services t o t he public.
Program Description:
T he Informat ion Technology Depar t men t (I T ) works wit h all Cit y Depar t men t s in an effor t t o make effect ive use of t echnology, t o provide users wit h service and suppor t and t o ensure t he availabilit y and reliabilit y of comput er syst ems. I T main t ains a robust en t erprise net work and t elephone syst em as well as t he underlying infrast ruct ure consist ing of a high speed fiber op t ic net work, wireless communicat ions, and server-class comput er syst ems t hat enable t he Cit y t o provide high qualit y services t o our cust omers. Disast er recovery planning and provision for business con t inuit y are part of the IT Department's responsibilities along with on-going technology training services.
Goals & O bjectives:
T he Cit y of Tamarac is committ ed t o ut ilizing t echnology t o aut omat e t he delivery of services and informat ion and t o provide up t o dat e informat ion t o t he communit y, as st at ed in Goal #2 and Goal #4 of t he Cit y's St rat egic P lan. I t is crucial t hat comput er syst ems and sof t ware operat e reliably and wit hout in t errup t ion t o enable t he Cit y Depar t men t s t o consist en t ly provide cust omers wit h excellen t service. T he Informat ion Technology Depar t men t st rives t o provide t he Cit y st aff
Budget Performance Measures
Financial Summary ~ Category Expenditures
Financial Summary ~ Program Expenditures
Recreation - Program Description (7010)
Parks and Recreation
Description
Mission:
We are committ ed t o enriching t he qualit y of life by being a leader in delivering superior and sust ainable programs, facilit ies and services t o our community.
Program Description:
T he Recreat ion Division provides a variet y of programs, even t s and services designed t o make a difference and improve t he qualit y of life t hat includes fit ness and wellness act ivit ies, at hlet ic programs, yout h, t een, adult and senior classes, educat ional sessions, summer camp, special even t s, and cultural activities.
Goals & O bjectives:
In suppor t of Goal #1, Inclusive Communit y, t he Division will provide diverse programs and communit y out reach programs t hat meet t he needs of an increasingly diverse communit y, t o include yout h, families and seniors. In addit ion, t he Division will secure par t nerships t hat will allow us t o expand recreat ion and special even t programming. In suppor t of Goal #2, Healt hy Financial Environmen t , t he Division will iden t ify and secure alt ernat ive funding sources t o main t ain excellen t services by par t nering wit h local businesses and organizat ions and regional and nat ional organizat ions t o obt ain sponsorships and gran t s. In suppor t of Goal # 4, Clear Communicat ion, t he Division will increase awareness and encourage par t icipat ion in programs and services by enhancing visibilit y t hrough recognit ion and promo t ional mat erials. In addit ion, t he Division will con t inue t o improve t heir services by gat hering feedback t hrough scorecard dat a, t ransact ional surveys, communit y meet ings and out reach programs.
We are committeed to enriching the quality of life by being a leader in delivering superior and sustainable programs, facilities and services to our community
Transactional SurveysPercentage of all Parks and Recreation customers rating service a score of 4 or 5
Aquatics - Pr ogram Description (7030)
Description
Mission:
We are committ ed t o enriching t he qualit y of life by being a leader in delivering superior and sust ainable programs and facilit ies and services t o our community.
Program Description:
T he Aquat ics Cen t er feat ures a 25 met er x 25 yard heat ed pool wit h zero dep t h en t ry, a large wat erslide, a children's area which includes a wat er playground, a pavilion t hat accommodat es up t o 75 people and a concession st and. T he Wellness aspect of t he Cen t er includes a 3,000 square foot st at e of t he art Fit ness Cen t er wit h t readmills, cross t rainers, st at ionary bikes, weight machines, and free weigh t s. T he facilit y offers swim lessons, water exercise classes, and a variety of aquatic special events.
Goals & O bjectives:
In support of Goal #1, Inclusive Communit y, t he Division will provide aquat ic and fit ness programs for all ages and seek par t nerships t o encompass t he increasingly diverse populat ion of t he Cit y. In support of Goal #2, St rong Economy, t he Division will seek addit ional revenue producing programs and act ivit ies. In support of Goal # 4, Clear Communicat ion, t he Division will increase awareness and encourage par t icipat ion of programs and services by enhancing visibilit y t hrough recognit ion and promo t ional mat erials. In addit ion, t he Division will con t inue t o improve t heir services by conduct ing ongoing surveys, communit y meet ings and out reach programs.
Budget Performance Measures
Enhance the quality of life by providing aquatic and fitness programs for diverse population and increasing public awareness
Description
Mission:
T he office of Social Services seeks t o enhance t he qualit y of life for Tamarac residen t s t hrough t he provision of communit y-based support services t hat is commit t ed t o making a difference in t he lives of individuals, families and our community.
Program Description:
T he office of Social Services provides a full range of qualit y suppor t services for our cust omers including informat ion and referral, out reach, preven t at ive healt h and wellness act ivit ies, communit y educat ion, social in t eract ion oppor t unit ies, t herapeut ic counseling, and financial assist ance enhancing independence and improving t he qualit y of life for our residen t s. T he use of par t nerships and volun t eers is an in t egral par t of suppor t for programming of social services activities and programs.
Goals & O bjectives:
In suppor t of Goal #1, Inclusive Communit y, t he division will provide programs and services t hat meet t he needs of an increasingly diverse communit y including seniors, adult s, yout h and families. Informat ional mat erials on our programs and services will be available in English and Spanish t o meet t he growing diversit y in Tamarac. Addit ionally, we will increase communit y par t nerships t o expand healt h, wellness, referral services and educat ion even t s. In suppor t of Goal #4, Clear Communicat ion, t he division will enhance visibilit y and encourage cit izen par t icipat ion by offering volun t eer oppor t unit ies wit h local governmen t and iden t ifying needs, oppor t unit ies, and priorit ies for Tamarac residen t s t hrough surveys, and out reach programs.
Budget Performance Measures
We are committeed to enriching the quality of life by being a leader in delivering superior and sustainable programs, facilities and services to our community
Enhance the quality of life by providing financial assistance
Enhance quality of life by offering social services support groups and programs
Transactional Surveys -
* Position now funded 100% from General Fund; no longer partially funded by CDBG grant. FY 2019 Major Variances +/(-) : Personal Services:
Net increase in personal services is a result of planned salary and benefit adjustments and the funding of a previously split position.
Transportation - Program Description (7050) Transportation Division
Description
Mission:
T he T ranspor t at ion Division seeks t o enhance t he qualit y of life and provide independence for Tamarac residen t s t hrough t he provisions of qualit y and reliable t ransportation programs and services.
Program Description:
T he Cit y of Tamarac has an in t egrat ed t ranspor t at ion program t hat includes t hree t ypes of t ranspor t at ion: para- t ransit , t ransit and, shutt le. T he parat ransit program provides t ranspor t at ion t o medical appoin t men t s, grocery shopping, banks and pharmacies wit hin t he Cit y for residen t s t hat have no means of T ranspor t at ion. T ranspor t at ion also provides rout e-based service t hroughout t he Cit y of Tamarac and service t o special even t s outside of the City. The Transportation Division provides residents with transportation options to help improve their quality of life.
Goals and O bjectives:
In suppor t of Goal #1, Inclusive communit y, t he T ranspor t at ion Division will provide services t o in t ernal and ex t ernal cust omers by iden t ifying cust omer's needs and scheduling appoin t men t s wit hin 4-5 days of original request , providing accurat e pick up t ime by t he drivers and recognizing and meet ing t he request s of Tamarac residen t s and assist o t her Cit y depar t men t s by providing t ranspor t at ion services t o Cit y even t s. In suppor t of Goal #4, Clear Communicat ion, t he division will con t inue t o improve t heir services by conduct ing ongoing surveys, and out reach. P rogram and service informat ion will be communicat ed t o our cust omers via t he Tamarac websit e, Tam-A-Gram, flyers, communit y meet ings and out reach programs.
Budget Performance Measures
Enhance the quality of life and provide independence by providing quality and reliable transportation programs and services
Passengers per Hour on the BC Transit Route
Total Paratransit Trips
Total Passengers for All Transportation Services
Transactional SurveysPercentage of Transportation customers rating service a score of 4 or 5
Financial Summary ~ Division Revenues
Financial Summary ~ Division Expenditures
FY 2019 Major Variances +/(-) :
Personal Services:
Net increase in personal services is a result of planned salary and benefit adjustments.
Operating Expenditures:
Net increase is a result of increased cost of tires and automotive supplies.
Financial Summary ~ Program Expenditures
Summary ~ Department Revenues
(5001)
Description
Mission:
T o provide quality control for all P ublic Services activities with respect t o cost efficiency and service delivery demands.
Program Description:
P ublic Services Administ rat ion provides t he organizat ional leadership for P ublic Services, and act s as t he primary liaison bet ween P ublic Services and t he Cit y's administ rat ive st aff and elect ed officials. T he Division is responsible for coordinat ing and facilit at ing t he effor t s of t he o t her divisions wit hin P ublic Services, and is responsible for long-range planning and policy developmen t T his leadership has led t o numerous awards from year t o year from agencies such as: American P ublic Works Associat ion, Governmen t Fleet Magazine (Top 100 Best Fleet s), Broward County, and Arbor Day Foundation (Tree City USA).
Goals & O bjectives:
In suppor t of Goal #1, Inclusive Communit y, t he Administ rat ion Division will seek t o be t he facilit at or for t he P ublic Services Depar t men t t o assist wit h and enable t he product ion of t he best possible services for our in t ernal cust omers, t he residen t s, and visit ors of t he Cit y of Tamarac. In suppor t of Goal #3, Dynamic Organizat ional Cult ure, t he Administ rat ion Division will fur t her st rive t o creat e a posit ive and safe work environment for t he employees of t his Depar t men t
Ensure timely, effective and efficient management of capital improvement projects, solid waste and recycling program, and public maintenance
Percentage of Work orders /inspections completed on-time (Grounds, Stormwater, Facilities, Engineering, Streets)
Percentage of all Public Services citizen requests addressed within specified time frames (Stormwater, Streets, Grounds)
Public Services Engineering - Program Description (5002/6002)
Engineering
Description
Mission:
To develop and implement t echnical solutions for t he City's Civil Engineering needs, including, but not limited t o, pedestrian accessibility, paving, drainage, water and wastewater needs. T his includes t echnical and professional services t o ensure t hat t he infrastructure is operating in a safe, efficient, and economical manner; in accordance with applicable regulatory requirements. T he Engineering Division also provides t echnical assistance and inspection services for capital improvement and development projects within the City of Tamarac.
Program Description:
T he Engineering Division provides t echnical support on planning, mapping, GIS, designing, drafting, permit t ing and inspection needs on items, including, but not limited t o capital improvement and maintenance projects, grant applications, and Commission and City presentations. T his Division also participates in t he City's Development Review process and consequently reviews permits, and inspects projects designed and constructed by private developers.
Goals & O bjectives:
In support of Goal #1, Inclusive Community, t he Engineering Division will strive t o maintain its high level of customer service, while providing t echnical assistance and inspection services t o both internal and external customers. In support of Goal #4, Clear Communication, t his Division will provide an efficient, streamlined permit process for t he development community, which includes providing required development documents on t he City's web site. In support of Goal #5, t his Division will provide a safe and vibrant community t hrough t he development and continued t echnical support of a quality infrastructure. Additionally, t his Division will maintain accurate infrastructure records, drawings, plats and right-of-way maps as well as an accurate GIS system as it relates to Public Services infrastructure for the use of other departments, regulatory agencies, and citizens.
- Program Description (5005) Recycling
Description
Mission:
To provide supervision and qualit y con t rol for P ublic Services operat ional divisions and coordinat e and manage capit al improvemen t project s and act ivit ies as produced bo t h in t ernally and t hrough out side con t ract ors; and t o promo t e recycling of cer t ain solid wast e mat erial t o reduce landfill dependency as well as maintain low disposal costs for residents.
Program Description:
T he Operat ions Division provides administ rat ion, supervision, and coordinat ion of P ublic Services daily act ivit ies, including main t enance and capit al project s. T he Operat ions Division also handles and responds regularly t o inquiries from elect ed officials, Cit y st aff, and t he public in order t o ensure t he highest possible level of services. T he Division provides assist ance t o residen t s t o meet or exceed t he Florida St at e St at ut e on solid wast e management. Collection compliance, inquiries, program development and educational campaigns are all services provided toward meeting that goal.
Goals & O bjectives:
In suppor t of Goal#2, Healt hy Financial Environmen t , t he Operat ions Division will devo t e it s effor t s t o ensuring t imely, efficien t , and costeffect ive managemen t of Cit ywide capit al improvemen t project s. In suppor t of Goal#3, Dynamic Organizat ional Cult ure, t his Division will work in t erdepar t men t ally t o coordinat e project s and ensure t hat work is complet ed properly and wit h due considerat ion t o budget and t ime limit s. In suppor t of Goal#5, A Vibran t Communit y, t his Division will serve as a liaison bet ween members of t he communit y, elect ed officials, Cit y st aff, and Cit y con t ract ors regarding issues of solid wast e and recycling, and will st rive t o increase t he recycling rat e among residen t s, and increase amoun t of mat erial recycled in Cit y Facilit ies. Addit ionally, t his Division will supervise t he daily operat ions of t he various P ublic Services Operat ional Divisions and t o ensure t hat qualit y st andards are met on a daily basis.
FY 2019 Major Variances +/(-) :
Public Services/Streets - Program Description (5020)
Streets
Description
Mission:
T o maintain t he streets and t raffic systems in a responsible manner and provide t imely repairs as needed.
Program Description:
T he St reet s & Roads Division main t ains and repairs all Cit y-owned st reet s, public parking lo t s, st reet ligh t s, sidewalks, guardrails, and st reet signs.
T his Division also handles new inst allat ion of st ormwat er pipe, cat ch basins, and manholes. In addit ion, t he Division coordinat es repair and maintenance of traffic control devices with the Broward County Traffic Engineering Division.
Goals & O bjectives:
In support of Goal #5, A Vibrant Communit y, T he St reet s & Roads Division will st rive t o ensure t hat st reet ligh t s are properly funct ioning t hrough t est ing and inspect ion and t o coordinat e t he repair of fault y st reet ligh t s in a t imely manner t o ensure t he safet y of all t hose driving t hrough t he Cit y of Tamarac. T he Division will also ensure Cit y st reet s are properly main t ained by t imely repair of po t holes, rest oring Ut ilit y cut s, and assist wit h minor drainage repairs and improvemen t s as iden t ified by t he St ormwat er Mast er P lan.
Budget Performance Measures
Maintain the City public streets and traffic systems in a responsible and timely manner
Percentage of Work Orders completed in 5 days or less
of Resident complaints resolved within 24 hrs
Summary ~ Division Expenditures
Expenditures:
Net increase is a result of transferring in the pressure cleaning program expenses from Grounds Maintenance. Capital Outlay:
Net increase is a result of replacing additional damaged light poles and generators. Refer to the list of capital items under the Asset Management Program.
Facilities Description
Mission:
To provide cost-effective maintenance of City buildings and facilities in a manner t hat is operationally and energy efficient, and which serves t he needs of all end-users.
Program Description:
T he Facilities Management Division is responsible for custodial services, minor construction and renovations, space planning, and building maintenance including electrical and air conditioning system maintenance. Services are provided in cooperation with all other City Departments, BSO, and numerous contractors and vendors.
Goals & O bjectives:
In support of Goal #5, A Vibrant Community, t he Facilities Management Division will strive t o ensure t he cleanliness and maintenance of all City facilities with consideration t o cost-effectiveness, t imeliness and environmental impact in accordance with t he Facilities Maintenance P olicy. T he Division will also coordinate t he replacement and maintenance HVAC and roofing systems for all City facilities. In support of Goal #3, Dynamic Organizational Culture, t he Division will ensure satisfaction of internal customers, residents, and visitors by providing high level of customer service t hrough prompt response t o service requests and on-going preventive maintenance of facilities.
Management (5080) Fleet
Description
Mission:
To provide reliable t ranspor t at ion and funct ional equipment ut ilized by Cit y Depar t men t s, minimizing down t ime and environmen t al impact , and ensuring reliability and safety.
Program Description:
T he Fleet Managemen t Division is responsible for all repairs and main t enance of Cit y vehicles, including Fire Rescue apparat us, small and heavy equipmen t , st ormwat er pump st at ions, fuel syst ems, and emergency generat ors. T his Division is also responsible for recommending, when necessary, vehicle and equipmen t replacemen t s based upon condit ion, mileage, main t enance cost s, and serviceabilit y. In FY 2011, t he Division began providing fleet main t enance services t o t he Nor t h Lauderdale Fire Depar t men t and, effect ive FY 2012, added Nor t h Lauderdale Cit y Hall, Code Enforcement, Parks, Public Services.
Goals & O bjectives:
In suppor t of Goal #3, Dynamic Organizat ional Cult ure, t he Fleet Division will ensure t hat all Cit y vehicles and equipmen t are kep t in service and in safe operat ion; and t o main t ain a complemen t of vehicles and equipmen t meet ing t he diverse operat ional needs of t he Cit y. In suppor t of Goal #2, Healt hy Financial Environmen t , t he Division will con t rol overall cost s of vehicle main t enance and operat ion t hrough on-going preven t ive repair and main t enance, t racking mileage and equipmen t usage, and coordinat ing a comprehensive vehicle replacemen t program. In suppor t of Goal #5, Vibran t Communit y, t he Division will minimize t he environmen t al impact by monit oring fuel consump t ion, ensuring t he con t ainmen t , st orage, and safe disposal of po t en t ially harmful mat erials and using on-sit e segregat ion of recyclable mat erials.
and
Description
Mission:
To maintain and enhance landscaping in public rights-of-way and medians; and t o provide safe and fun recreational facilities by maintaining and enhancing grounds, playground equipment, and facilities in T amarac City P arks.
Program Description:
T he Grounds Main t enance Division preserves and main t ains t he safet y and aest het ics of Cit y-owned proper t y, medians, t rees, and irrigat ion syst ems. Key main t enance act ivit ies includes, mowing, t rimming, litt er con t rol, t ending and prepping at hlet ic fields. Grounds main t ained include areas around Cit y Facilit ies, medians, public righ t s-of-way, Cit y P arks, and recreat ional facilit ies (Recreat ion Cen t er, Mult i-purpose Cen t er, Caporella Aquat ic Cen t er, and Communit y Cen t er). T he above services are provided in collaborat ion wit h o t her P ublic Services Divisions, Cit y Departments, Governmental Agencies, private contractors and vendors.
Goals & O bjectives:
In suppor t of Goal #1-Inclusive Communit y, t he Division will main t ain a variet y of recreat ional areas for all ages t o encompass t he increasingly diverse populat ion of t he Cit y. In suppor t of Goal #2 -Healt hy Financial Environmen t , t he Division will research and implemen t alt ernat ive costcutt ing main t enance pract ices. In suppor t of Goal #5 -A Vibran t Communit y, t he Division will provide t o t al main t enance of all Cit y-owned proper t y in an environmen t ally responsible manner t o ensure parks, recreat ional facilit ies, public righ t s-of-way, and o t her public areas remain safe and att ract ive.
Budget Performance Measures
Refer
(54,900)
Description
Mission:
To pro t ect t he Cit y of Tamarac against flooding by est ablishing and main t aining efficien t st ormwat er collect ion, rout ing, and pumping syst ems and t o enhance t he aest het ic appeal of t he Cit y's wat erways by keeping t hem free of debris and excessive aquat ic veget at ion. To manage t he Cit y's stormwater collection system in accordance with our National Pollutant Discharge Elimination System permit.
Program Description:
T he St ormwat er Divisions are responsible for t reat ing canals for aquat ic plan t s, debris removal, cleaning and repairing drainage st ruct ures and pipes, and const ruct ion of minor drainage infrast ruct ure. T his Division is also responsible for evaluat ing t he capacit y of exist ing st ormwat er syst ems, product ion and periodic updat ing of accurat e st ormwat er plans, t he design of in-house drainage improvemen t project s, and t he administ rat ion of contracts for stormwater-related capital projects.
Goals & O bjectives:
In suppor t of Goal #5, a Vibran t Communit y, t he St ormwat er Division will main t ain t he appearance of Cit y's canals and wat erways by removing debris and managing aquat ic plan t growt h. T he Division will also clean and main t ain cat ch basins and drainage pipes t o preven t flooding during major rain even t s. T he Division will work wit h consult an t s t o main t ain t he Mast er St ormwat er P lan and subsequen t implemen t at ion of improvemen t s. In suppor t of Goal #3, Dynamic Organizat ional Cult ure, t he Division will ensure sat isfact ion of in t ernal cust omers, residen t s, and visit ors by providing high level of cust omer service t hrough promp t response t o service request s and on-going preven t ive main t enance of drainage syst ems.
Financial Summary ~ Department Revenues
Utilities Administration - Pr ogram Description (6001) Utilities
Description
Mission:
To assure excellent water and wastewater service t o t he City of Tamarac t hrough coordination and facilitation of t he operation and maintenance activities of t he P ublic Services Department .
Program Description:
Ut ilit ies Administ rat ion provides t he organizat ional leadership for Ut ilit ies, and act s as t he primary liaison bet ween Ut ilit ies and t he Cit y's administ rat ive st aff and elect ed officials. T he Division is responsible for coordinat ing and facilit at ing t he effor t s of t he o t her divisions wit hin Ut ilit ies, and is responsible for long range planning and policy developmen t T his leadership has led t o numerous awards from year t o year from agencies such as: Unit ed St at es Environmen t al P ro t ect ion Agency, Florida Depar t men t of Environmen t al P ro t ect ion, American Wat er Works Association, Florida Section/American Water Works Association, Florida Water and Pollution Control Operators Association and Broward County.
Goals & O bjectives:
In support of Goal #2, Healt hy Financial Environmen t , and Goal #5, Vibrant Communit y, t he goal of Ut ilit ies Administ rat ion is t o help t he cust omer, promo t e goodwill among employees, and review efficiencies on every level. We will accomplish t his by developing and adop t ing "best pract ices" of t he American Wat er Works Associat ion (AWWA, providing open lines of communicat ion t o our residen t s, employees, and par t ners, fost ering a sharing cult ure, and st aying abreast of current developmen t s in Ut ilit ies. In support of Goal #3, Dynamic Organizat ional Cult ure, Ut ilit ies Administ rat ion will encourage t raining and development of employees and t rack formal t raining hours spen t
Budget Performance Measures
Ensure the uninterrupted provision of potable water and wastewater services
Percentage of all Utilities afterhours citizen requests addressed within specified timeframes (Wastewater, Water Distribution, WTP)
Public Services Engineering - Program Description (5002/6002)
Engineering
Description
Mission:
To develop and implement t echnical solutions for t he City's Civil Engineering needs, including, but not limited t o, pedestrian accessibility, paving, drainage, water and wastewater needs. T his includes t echnical and professional services t o ensure t hat t he infrastructure is operating in a safe, efficient, and economical manner; in accordance with applicable regulatory requirements. T he Engineering Division also provides t echnical assistance and inspection services for capital improvement and development projects within the City of Tamarac.
Program Description:
T he Engineering Division provides t echnical support on planning, mapping, GIS, designing, drafting, permit t ing and inspection needs on items, including, but not limited t o capital improvement and maintenance projects, grant applications, and Commission and City presentations. T his Division also participates in t he City's Development Review process and consequently reviews permits, and inspects projects designed and constructed by private developers.
Goals & O bjectives:
In support of Goal #1, Inclusive Community, t he Engineering Division will strive t o maintain its high level of customer service, while providing t echnical assistance and inspection services t o both internal and external customers. In support of Goal #4, Clear Communication, t his Division will provide an efficient, streamlined permit process for t he development community, which includes providing required development documents on t he City's web site. In support of Goal #5, t his Division will provide a safe and vibrant community t hrough t he development and continued t echnical support of a quality infrastructure. Additionally, t his Division will maintain accurate infrastructure records, drawings, plats and right-of-way maps as well as an accurate GIS system as it relates to Public Services infrastructure for the use of other departments, regulatory agencies, and citizens.
Position is split funded between General Fund 001 (30%), Stormwater Fund 410 (35%) and Utilities Fund 425 (35%)
split funded between Stormwater Fund 410 (40%) and Utilities Fund 425 (60%)
FY 2019 Major Variances +/(-):
Personal Services:
Net decrease in personal services is a result of planned salary and benefits adjustments, including an adjustment for planned attrition.
Capital Outlay:
Net decrease reflects the capital items to be replaced or purchased in the current year, primarily a decrease in vehicle replacement. Refer to the list of vehicles in the Asset Management Program.
Water Treatment - Program Description (6020)
Water Treatment Plant
Description
Mission:
To provide an adequate quantity of high quality potable water to the City of Tamarac's water utility service area.
Program Description:
The Water Treatment Division treats the entire supply of potable (drinkable water, which meets all applicable Federal and State Regulatory Standards. The Division is responsible for the protection of the groundwater (raw water sources of the water system, treatment and purification of the groundwater, disinfection of water against potentially harmful bacteria, fluoridation of the water for the protection of teeth, and delivery of the water to the customers. The Division is also responsible for monitoring the potable water for compliance through the City's State of Florida certified laboratory, as well as the promotion of water conservation practices among its customers.
Goals & Objectives:
In support of Goal #5, Vibrant Community, the Division will continue to supply the potable water to meet applicable Federal and State Standards. In order to do so, the Division makes necessary changes to the water treatment process to provide the residents with the highest quality drinking water. Through training, staff will be kept knowledgeable of changingwater treatment methods, analysis, andregulation. The Division will respond to all inquiries on the potable water from residents, the media, regulatory agencies, and City staff. While the South Florida Water Management District (SFWMD) sets a 10% goal for unaccounted for water, based on past practices, this Division set an internal goal for unaccounted for water which puts Tamarac in the Best in Class Category in the USA. The Division will also encourage water conservation by all consumers by providing education andconservation devices.
Percentage of unaccounted water (will not exceed the South Florida Water Management District's standard of 10%)
Percentage of water samples tested and reported to be in compliance w/ federal regs (in distribution, WTP, and raw)
$ (101,844)
Water Distribution -Program Description (6030)
Water Distribution
Description
Mission:
To provide unin t errup t ed delivery of po t able wat er from t he Tamarac Wat er T reat ment Facilit y t o cust omers in t he Tamarac ut ilit y service area, and conveyance of wast ewat er from t hese cust omers t o t he Broward Coun t y Mast er P umping St at ions by repairing and upgrading t he wat er and wastewater infrastructure.
Program Description:
T he Wat er Dist ribut ion Division is responsible for t he t imely repair and facilit y upgrade of 251 miles of various-sized wat er mains, 33 miles of wast ewat er t ransmission mains, 19,853 wat er services, and 18,805 wast ewat er services. T his is accomplished t hrough employees who are on call 24 hours per day and funct ion in t he areas of wat er main leak repairs, wat er and wast ewat er service repairs and upgrades, wat er met er replacemen t and relocat ion, wat er valve exercising and fire hydran t flushing programs, and inst allat ion of new wat er valves and fire hydran t s in order t o improve t he syst em infrast ruct ure. T he Wat er Dist ribut ion Division is also responsible for t he reading and inst allat ion of wat er met ers cit ywide; and locat ing of t he City's water and wastewater system.
Goals & O bjectives:
In suppor t of Goal #5, A Vibran t Communit y, t he Division will provide t imely service t o cust omers who experience t he loss of wat er service by t racking efficiency and cust omer service measures. We will st rive t o make repairs t o t he wat er and sewer service infrast ruct ure in a cost effect ive, professional manner, wit h a minimum of inconvenience t o our cit izens. Af t er t he repairs have been complet ed, rest orat ion will be accomplished wit h equal or bett er result s as quickly as possible. P reven t ive main t enance is a const an t in t he Division and all available resources will be direct ed t o neut ralize t he aging effect on t he dist ribut ion net work in an effor t t o meet t he growing demands of all const it uen t s.
Provide uninterrupted delivery of potable water to residents
Water Distribution System Integrity (total # of breaks/leaks per 100 miles of pipe per year)
Number of customer accounts per 1000 experiencing water disruption >12 hrs
Percent of Water Distribution afterhours/emergenc y callouts responded to within 1 hour Call Outs Log
Net increase reflects the cost of vehicles to be replaced. Refer to the list of capital items in the Asset Management Program.
Wastewater Collection -Program Description (6040)
Wastewater Collection
Description
Mission:
To provide unin t errup t ed service of t he wast ewat er collect ion syst em and t he Wat er T reat ment Facilit y wit h scheduled and unscheduled maintenance activities.
Program Description:
T he Wast ewat er Collect ion Division oversees t he main t enance of 156 miles of gravit y wast ewat er mains, 87 wast ewat er pump st at ions and t he Wat er T reat men t Facilit y. T he main act ivit ies for t he Wast ewat er Collect ion Division includes: inspect ing, indexing and abat ing excessive infilt rat ion and inflow t hrough various met hods of rehabilit at ion, elect rical and mechanical main t enance and repair of t he operat ing equipmen t at t he Wat er T reat men t Facilit y and wast ewat er pump st at ions. T he Division also responds t o emergency wast ewat er blockages, pump st at ion failures and customer wastewater system overflows.
Goals & O bjectives:
In suppor t of Goal #5, a Vibran t Communit y, t he Division will provide preven t at ive and correct ive main t enance from t he beginning of t he wat er t reat men t cycle ( P lan t ) t o t he end (Broward Coun t y Wast ewat er St at ions) and every t hing in bet ween (Collect ion Syst em). T he Division will iden t ify po t en t ial problems and aler t ly repair exist ing ones in order t o keep t he syst em operat ing as designed. An ongoing inflow and infilt rat ion program is in place and is carefully monit ored t o ensure our resources are ut ilized in t he righ t areas. T he aging wast ewat er pump st at ions are syst emat ically rehabilit at ed t o keep t he ut ilit y in t he forefron t of t oday's t echnology.
Provide preventative and corrective maintenance to ensure uninterrupted service of the wastewater collection system
Percent of After Hours/Emergenc y Call Outs responded to within 1 hour Call Outs Log (Brian and Chet)
Wastewater Collection System Integrity (Collection system main blockages during the year per 100 miles of collection system piping) Video Sealing Operations (Brian)
Sewer Overflow Rate (Collection system piping condition and effectiveness of routine maintenance) per 100 miles Video Sealing Operations (Brian)
Decrease Sanitary Sewer Flow (Gallons per minute flow reduced by grouting and or pipe lining procedures )
FY 2019 Major Variances +/(-):
Personal Services:
Net increase in personal services is a result of planned salary and benefits adjustments.
Capital Outlay:
Net increase reflects the capital items to be replaced or purchased in the current year versus the prior year. Refer to the list of capital items in the Asset Management Program.
The City of Tamarac Asset Management Program is a comprehensive program including a summary of major assets owned by the City coupled with the physical condition and the future plans for those assets. The Asset Management Program budgetary process encompasses the integration of revenues and expenditures along with program policy issues included in the City’s long-range planning process. The accompanying documentation is designed to provide an overview of the program which includes schedules and charts to enhance the transparency of the information provided.
o To increase efficiency of City operations by maintaining assets in acceptable condition
o To recommend an annual level of combined expenditures for capital, major maintenance and equipment replacement to aid in the stabilization of property tax levies from year to year
o To identify assets no longer needed by the City and assess the salvage/recoverable value of those assets, if any
o To reduce utility and maintenance costs by identifying improvements that will result in annual cost savings.
o To suggest a long-term plan for each asset.
o To identify a plan for maintenance and replacement of existing assets and acquisition of new assets which is based on a reasonable expectation of what the City can afford
o To be an on-going tool for annual asset tracking, updating asset inventory and re-assessing long-term plans.
The Asset Management Program integrates the Capital Improvements Program, Capital Maintenance, Capital Vehicle Program, Capital Equipment Program and the funding required for these elements into an overall financial management plan. Pursuant to Financial Management Policy #15, the City will annually prepare a six-year Asset Management Program. The Program will identify the sources of funding for all projects as well as the impact on future costs.
The terms delineated below are used to distinguish types of assets:
o Capital Improvement – Includes new construction, all renovation, and acquisition of assets, infrastructure improvements and one-time capital projects which have a value greater than $50,000 and an expected life longer than one year and are not vehicles or equipment. A listing of Capital Improvement Projects (CIPs) followed by their respective descriptions may be found on pages 213-234
o Maintenance – Includes regular maintenance performed on at least an annual basis that should be included in departmental operating budgets. The Capital Maintenance Program Schedule may be found on pages 235-241
o Vehicles – Tangible assets which can generally be described as vehicles or rolling stock that has an expected life greater than one year and a cost greater than $1,000. The Vehicle Replacement Program may be found on pages 243-247.
o Equipment – Tangible assets used in an operation or activity with a cost greater than $1,000, an expected life longer than one year, and are not vehicles. Included are assets generally related to electronic data processing, including but not limited to laptop computers, certain software, printers, modems, and related accessories. The Capital Equipment Program Schedule may be found on pages 249-253
The Program includes projected asset replacement, acquisition and maintenance expenses related to major City assets for the period from FY 2019 - 2024 The Program addresses projected asset needs while still operating within projected financial constraints. City staff makes every effort to develop reasonable, educated estimates of the priority of asset expenditure needs.
The City’s Capital Vehicle program for FY 2019 - 2024 is primarily based on replacement costs. In recent years, limited funding for both new and replacement vehicles compelled staff to focus on maintaining the essential elements of our existing fleet. In FY 2011, the City began to replace and surplus those vehicles that were deemed by the Fleet Division to be eligible for replacement. The Fleet Manager reviews the life expectancy, maintenance records and total mileage of each vehicle scheduled for replacement. Occasionally, exceptions require approval and vehicles can be kept in service subject to ongoing review.
The maintenance referenced in the Program consists of a description of the general types of items accounted for as maintenance expenses associated with individual assets. In most cases, departments that manage the assets include maintenance expenses for several assets in a single line item in their annual budget.
The national and local economies continue to exercise significant impact upon local government funding ability. The aforementioned projects are important to the City and need to proceed. In the event of unanticipated deterioration of the economy, the City must be prepared to re-adjust the scheduling of projects within the six-year program in recognition of changing financial realities.
Program Summary
The funding requirements of the Asset Management Program for FY 2019 - 2024 are summarized below:
Capital Vehicle, 8,822,520 , 10% Capital Equipment, 3,080,097 , 3%
Capital Maintenance, 14,945,590 , 16%
2019 - 2024 Asset Management Program Program Summary Total $93,849,673
, 71%
The program has many obvious benefits that result from its systematic approach to planning and financing public agency projects. Some of the more important benefits derived from a viable structured plan to promote orderly growth patterns and capital improvements include, but are not limited to, the following:
o Continued incremental funding for Decorative Hardscape for Citywide Corridor Improvements
o Corridor Studies for the construction of buffer walls through several phases at planned locations
o Installation and display of significant public art pieces throughout the City as part of the Public Art Program
o Development of a comprehensive Transportation Master Plan
o Continued incremental funding for an Information Technology Security Master Plan (SMP)
o Tamarac Sports Complex Concession Building and Site Improvements with Turf Replacement
o Enhancements to Sunset Point Park Parking Lot Improvements
o Design and construction of a park on the Swim Central Annex Parcel
o Impact Resistant Doors/Windows at the Tamarac Park Multi-Purpose Center (MPC)
o Veterans and Sunset Point Parks Rest Room Replacements
o Tephford Park Outdoor Fitness Area
o Public Safety Complex/City Hall Feasibility Study
o The Boulevards Sidewalk Extension
o Traffic Calming/Roundabout: Mainlands Drive and 47th Terrace
o Traffic Calming/Roundabouts: 70th Avenue
o Continued incremental funding of the on-going Citywide Culvert Headwall Rehabilitations
o Rehabilitation of the North Wall of the C-14 Canal
o Relocation of Backyard Water Mains – Tamarac East
The ability of the City to finance these needs and other needs while remaining in compliance with the Comprehensive Plan will continue being a major directive in future City budgets.
Recurring capital maintenance reflects the recurring expenditure needs of the City. These items include budget appropriation for one fiscal year, and are reviewed by the Budget staff as part of the budget development process each year. The desired goal is to close out the maintenance work within one year. The capital maintenance items may be carried forward into the next fiscal year when their completion requires more time than originally anticipated.
Capital Maintenance items that are expected to be completed over a period longer than one year are assigned a project number
Project Title
Project titles are developed to afford identification by geographic reference or the nature of the work to be performed.
Project Number
All projects for which the city has expenditure accountability are assigned project numbers. All projects are assigned a fivecharacter, alphanumeric indicator which includes a double alpha character identifying the project department, followed by a twodigit project year and a single alpha character.
CE – Capital Equipment
CV – Capital Vehicle
FR – Fire Rescue
GP – General Project
GT – Grant
Project Description
HS – Housing
IT – Information Technology
PA – Public Arts
PW – Public Works
SW – Stormwater
UG – Utilities Grant
UM – Utilities Maintenance
US – Utilities Sewer
UT – Utilities Water (Plant)
UW – Utilities Water (Lines)
This is a general description of the adopted improvement including the scope of work and purpose of the project. Other useful information is also provided such as project status, financial activity, the estimated impact of the project on the operating budget, changes from prior year, and amendment history.
Prior Year
This represents the cumulative legal authorization for a project prior to, but not including, the Proposed fiscal year budget, i.e. FY 2018
FY 2019 Budget
This represents the request for the upcoming budget year. Upon approval by the City Commission, this amount combined with the prior authorization described above establishes the legal authorization to spend for the upcoming and future budget years, until complete in accordance with Financial Policy #16.
FY 2019 through FY 2024 Capital Program
This represents the level of funding requested over the next five years and displays a spending plan.
Project Total
This represents estimated total cost to complete a project as Adopted by the City Manager, including prior approval, as well as the level of funding requested for the FY 2019 budget year and the program for the period FY 2019-2024
Source of Funding
This represents information about funding sources used to finance the project. The standard funding categories include:
o CIP Revenue Bond Fund 326 – represents long-term, interest-bearing certificates of public indebtedness.
o 2005 Revenue Bond – represents long-term, interest-bearing certificates of public indebtedness.
o General Fund – represents the transfer of cash from the General Fund to fund the capital projects from general revenues without a dedicated funding source.
o Grant – primarily represents awards from Broward County, the State of Florida and the federal government to assist in the undertaking of specified projects. Most grants require a matching funding source with the percentage of the match dependent on grant requirements. The funding is restricted in use to the improvement requested and approved in the grant application.
o Fire Rescue – represents a special revenue fund used to account for revenues that provide for fire rescue services, facilities and programs in the City.
o Pay-As-You-Go – represents accumulated resources set aside to meet and fund capital improvements and major capital maintenance items.
o Stormwater – represents revenues received from property owners for maintaining the City’s stormwater system, including stormwater conveyance infrastructures.
o Utilities – represents utility revenues received from the use of water collection and disposal of wastewater from residential and commercial customers.
The relationship between the Capital Improvements Program and the annual operating budget/debt service obligations is often misunderstood. The Capital Program has two direct impacts on the Proposed budget. The primary impact is reflected in the various debt service accounts.
The secondary impact is reflected in all other major funding sources including the General Fund, Grant Funding, Fire Rescue Fund, General Capital Fund, Capital Equipment Fund, Stormwater Fund, and Utilities Operating Fund. The chart below indicates the City’s total operating funds by funding source for various projects for FY 2019 - 2024 as related to the Asset Management Program.
Building Fund $ 86,420
Capital Equipment Fund
Capital Maintenance Corridor Improvement Fund 14,666,614
Developer Contribution Fire Rescue Fund
General Capital Fund 26,113,055
General Fund
Public Arts Fund
Stormwater Capital Fund
Stormwater Mgmt Fund
Utilities Capital Fund 22,161,800
Utilities Operating Fund
Total Program
FY 2019 -
2,030,234 3,345,800 250,000 5,853,376 7,529,707 1,177,000 3,250,685 1,635,978 5,749,002 $93,849,672
Source of Funds, Percent of Totals
Fire Rescue Fund,
Developer Contribution, 250,000 , .3% 5,853,376 , 6% General Capital Fund, 26,113,055 , 28%
Corridor Improvement Fund, 14,666,614 , 16%
Capital Maintenance, 3,345,800 , 4%
Building Fund, 86,420 , .09% Capital Equipment Fund, 2,030,234 , 2%
Fund, 7,529,707 , 8%
Fund, 1,177,000 , 1%
Capital Fund, 3,250,685 , 3% Stormwater MgmtFund, 1,635,978 , 2% Utilities Capital Fund, 22,161,800 , 24% Utilities Operating Fund, 5,749,002 , 6%
The information demonstrated in the proceeding pages is developed with the reader in mind to provide further understanding regarding the City’s various projects, project funding sources, and the impact regarding the City’s strategic planning goals.
GP20A: Decorative Hardscape
Est. Total Cost: $1,789,500 Prior Year Funding: $596,500 Operating Impact: $TBD FUND: 315
Description: This project consists of the design and installation of the Hardscape Treatment component of the City’s adopted Corridor Study. The locations include Commercial Blvd. at Florida Turnpike, Commercial Blvd at eastern City limits, University Drive at Tamarac Park Gateway, University Drive at Southgate Blvd Gateway, University Drive at NW 57th Terrace Gateway, McNab Road at the east City limits Gateway, and SR7 & Commercial Blvd.
GP19B: Corridor Study: Buffer Wall Phase 2 – Rock Island Road
Est. Total Cost: $220,777 (Study) Prior Year Funding: $0 Operating Impact: $TBD FUND: 315
Description: As part of the Strategic Planning process, a corridor study identifies locations throughout the City to mitigate noise and view from major roadways. Buffer walls located throughout the City, adjacent to residential development near major roadways, will provide a noise and visual buffer for the existing residential properties. This specific project focuses on Phase 2 of the Corridor Study Buffer Wall project, located at Rock Island Road (south of Commercial Blvd., west side) for 3,640 lineal feet.
GP19C: Corridor Study: Buffer Wall Phase 2 – Southgate Blvd. West
Est. Total Cost: $228,066 (Study) Prior Year
FUND: 315
Description: As part of the Strategic Planning process, a corridor study identifies locations throughout the City to mitigate noise and view from major roadways. Buffer walls located throughout the City, adjacent to residential development near major roadways, will provide a noise and visual buffer for the existing residential properties. This specific project focuses on Phase 2 of the Corridor Study Buffer Wall project, located at Southgate Boulevard (west of Pine Island Road, south side) for 3,620 lineal feet of new wall (adjacent to Westwood 24 & 5), and 1,400 linear feet of painting existing wall (adjacent to Spring Lake).
GP19D: Corridor Study: Buffer Wall Phase 2 – Southgate Blvd. East
Est. Total Cost: $220,697 (Study) Prior Year Funding: $0
FUND: 315
Description: As part of the Strategic Planning process, a corridor study identifies locations throughout the City to mitigate noise and view from major roadways. Buffer walls located throughout the City, adjacent to residential development near major roadways, will provide a noise and visual buffer for the existing residential properties. This specific project focuses on Phase 2 of the Corridor Study Buffer Wall project, located at Southgate Boulevard (east of University Dr., south side) for 3,500 linear feet.
TBD: Corridor Study: Buffer Wall Phase 2 Nob Hill Road
Est. Total Cost: $1,118,798 (FY24) Prior Year Funding: $0
$TBD FUND: 315
Description: As part of the Strategic Planning process, a corridor study identifies locations throughout the City to mitigate noise and view from major roadways. Buffer walls located throughout the City, adjacent to residential development near major roadways, will provide a noise and visual buffer for the existing residential properties. This specific project focuses on Phase 2 of the buffer wall project, located at Nob Hill Road (north McNab Road, east and west side) for 2,260 linear feet.
TBD: Corridor Study: Buffer Wall Phase 2 – NW 31st Street
Est. Total Cost: $471,411 (FY24) Prior Year Funding: $0
$TBD FUND: 315
Description: As part of the Strategic Planning process, a corridor study identifies locations throughout the City to mitigate noise and view from major roadways. Buffer walls located throughout the City, adjacent to residential development near major roadways, will provide a noise and visual buffer for the existing residential properties. This specific project focuses on Phase 2 of the buffer wall project, located at NW 31st St (south Commercial Blvd., east side) for 770 linear feet.
TBD: Corridor Study: Buffer Wall Phase 1 – NW 64th Avenue
Est. Total Cost: $951,338 (FY24) Prior Year Funding: $0
FUND: 315
Description: As part of the Strategic Planning process, a corridor study identifies locations throughout the City to mitigate noise and view from major roadways. Buffer walls located throughout the City, adjacent to residential development near major roadways, will provide a noise and visual buffer for the existing residential properties. This specific project focuses on Phase 2 of the buffer wall project The following location however, is proposed to be added to Phase 1 of the Corridor Study Buffer Wall project: NW 64th Ave. (north of NW 57th St., west side) for 740 linear feet.
TBD: Corridor Study: Buffer Wall Phase 1 – Pine Island Road - East
Est. Total Cost: $951,338 (FY24) Prior Year Funding: $0
FUND: 315
Description: As part of the Strategic Planning process, a corridor study identifies locations throughout the City to mitigate noise and view from major roadways. Buffer walls located throughout the City, adjacent to residential development near major roadways, will provide a noise and visual buffer for the existing residential properties. This specific project focuses on Phase 2 of the Corridor Study buffer wall project. The following location however, is proposed to be added to Phase 1 of the Corridor Study Buffer Wall project: Pine Island Road (north of NW 57th Street, east side) for 930 linear feet.
TBD: Corridor Study: Buffer Wall Phase 2 – Pine Island Road - West
Est. Total Cost: $139,750 (FY24) Prior Year Funding: $0
FUND: 315
Description: As part of the Strategic Planning process, a corridor study identifies locations throughout the City to mitigate noise and view from major roadways. Buffer walls located throughout the City, adjacent to residential development near major roadways, will provide a noise and visual buffer for the existing residential properties. This specific project focuses on Phase 2 of the Corridor Study Buffer Wall project. The following location is proposed for Phase 2 of the Corridor Study Buffer Wall project: Pine Island Road (south of Paradise Drive, west side) for 410 lineal feet of painting existing fourfoot wall and adding a consistent three-foot addition to the wall
TBD: Corridor Study: Buffer Wall Phase 2 – Prospect Road
Est. Total Cost: $1,235,092 (FY24) Prior Year Funding: $0
FUND: 315
Description: As part of the Strategic Planning process, a corridor study identifies locations throughout the City to mitigate noise and view from major roadways. Buffer walls located throughout the City, adjacent to residential development near major roadways, will provide a noise and visual buffer for the existing residential properties. This specific project focuses on Phase 2 of the Corridor Study Buffer Wall project The following location is proposed for Phase 2 of the Corridor Study Buffer Wall project: Prospect Road (east of NW 21st St.(north side) for 2,230 linear feet.
TBD: Corridor Walls: Phase 4: Woodmont-Southgate & Pine
315 ($210,522); Developer Contribution ($250,000)
Description: The project is adopted from the Major Arterial Corridor Study to provide for buffer walls to mitigate noise and view of heavy traffic from the following phases – Phase 4: Woodmont-Southgate Blvd & Pine Island Road; Phase 5: Mainlands 8,9,11,12 (listed below)
TBD: Corridor Walls: Phase 5: Mainlands 8,9,11&12
(FY21)
315
Description: The project is adopted from the Major Arterial Corridor Study to provide for buffer walls to mitigate noise and view of heavy traffic from the following phases – Phase 4: Woodmont-Southgate Blvd & Pine Island Road (listed above); Phase 5: Mainlands 8,9,11,12.
PA19A:
Description: This project includes the selection of an artist and installation of a significant public art sculpture at the Colony West Clubhouse. The sculpture will serve as an enhancement to the newly constructed clubhouse and hotel project planned at the Colony West site.
PA19B:
Description: This project includes selection of an artist and installation of a significant public art sculpture on a major thoroughfare in City Commission District 4, consistent with the significant public art pieces that are being installed Citywide and in each Commission District. The project helps ensure the ongoing installation and display of significant art pieces throughout the City, solidifying the City's brand as a community for the "arts".
PA19C:
Description: This project includes selection of an artist and installation of a significant public art sculpture on a major thoroughfare in City Commission District 4, consistent with the significant public art pieces that are being installed Citywide and in each Commission District. The project helps ensure the ongoing installation and display of significant art pieces throughout the City, solidifying the City's brand as a community for the "arts".
Description: This project will include artistic fencing that will utilize one of the four designs purchased by the City through the recommendation of the Public Art Committee in 2016. Selected design(s) will serve as a template for fence installation at playgrounds in all City parks. The project, constructed around the playground, will provide for an artistic presence and interactive theme for users of the park.
PA20B: Significant Public Art – Tamarac Village
Est. Total Cost: $205,500 (FY20)
FUND: 146
$0
Description: This project includes the selection of an artist and installation of a significant public art sculpture at Tamarac Village, specifically in the planned round-about located on NW 57th Street. The project helps ensure the ongoing installation and display of significant art pieces throughout the City, solidifying the City's brand as a community for the "arts".
PA21A: Artistic Fence – Sabal Palm Parcel
Est. Total Cost: $90,000 (FY21)
FUND: 146
Description: This project will include artistic fencing that will utilize one of the four designs purchased by the City through the recommendation of the Public Art Committee in 2016. Selected design(s) will serve as a template for fence installation at playgrounds in all City parks. The project, constructed around the playground, will provide for an artistic presence and interactive theme for users of the park.
GP19A: Transportation Plan
Est.
Cost: $70,000
FUND: 310
Description: This project will retain a consultant to develop a Transportation Plan for the City of Tamarac following the Metropolitan Planning Organization (MPO) Transportation Planning Guidebook to identify transportation problems/needs and solutions to best solve identified problems/needs. In addition, the Plan would capture the City's existing transportation infrastructure/network and provide solutions to promote mobility connectivity and mitigate traffic congestion Citywide.
GP15F: Security Master Plan (SMP)
Est. Total Cost: $1,286,398
FUND: 310
Description: The project provides for a comprehensive security system replacement/upgrade. Currently utilized technologies are dated and isolated, providing minimal integration interoperability. Video surveillance systems are aging, difficult to manage, non-centralized, and are malfunctioning more frequently. This project will enhance and update the City’s security systems. The impact on the operating budget is not expected to be significant as the project will have routine repair and maintenance costs.
PW18C: Tamarac Sports Complex Concession Building/Site Improvements & Turf Replacement
Est. Total Cost: $1,747,305 Prior Year Funding: $1,747,305 Operating Impact: $TBD FUND: 310
Description: The project includes the demolition of the west concession/restroom/storage building (approx. 1,000 sq. ft.) and the construction of a new facility to include a concession area, restrooms, a meeting/events room, and a storage area in addition to general site improvements. The project will provide a more appealing and functional facility for the City and additional space for parks and recreation event participants, camps, leagues, rentals and additional storage for maintenance equipment. The project will also replace and enhance the turf on the multi-purpose field at the park. The project is anticipated to generate $15,000 in revenues in concession sales and room rentals.
PW18E: Sunset Point Park Parking Lot Improvements
Est. Total Cost: $434,153 Prior Year Funding: $77,065
FUND: 310
Description: Sunset Point Park was originally completed in 2003. The original design included 10 paved parking spaces and 28 grass parking spaces. There have been various improvements to the park over the past 14 years, including the most recent Playground Expansion Project in 2016. With these improvements the park has grown in popularity, causing great stress on the grass parking areas. Grass parking is typically used for overflow or occasional parking, not daily use, which is currently happening at Sunset Point Park. Daily use does not allow the grass to recover from vehicular traffic and heat, causing the grass to perish and leave only dirt and/or mud. This project includes removing approximately 40 grass parking spaces and replacing them with traditional asphalt.
GP18C: Tamarac Village Park Schematic Design and Mosaic Art Mural Grant/Match
Est. Total Cost: $170,354
Prior
Description: The project provides for the schematic design of the Tamarac Village Park area. The project includes a $75,000 grant from the Community Foundation of Broward plus an equal match. The funds will be used toward a mural made of mosaic tile by a local artist. The tiles will be placed on a visible side of the outdoor amphitheater and on the flooring of the park’s interactive water feature.
PW19A: Swim Central Annex
Description: This project will design and build a park on the Swim Central Annex parcel. The project scope will include the following: (1) 6,000 SF playground, shade structure and safety surfacing, (3) covered benches, (1) pedestrian bridge (linking the Swim Central Annex parcel to the Aquatic Center), landscaping, paving and grading.
PW19B: Multi-Purpose Center (MPC) Impact Resistant Doors/Windows
Est. Total Cost: $177,100 Prior Year Funding: $0
$TBD FUND: 310
Description: This project includes the removal and replacement of existing exterior windows and doors with impact resistant ones at the Multi-Purpose Center (MPC). The windows and doors at the MPC classrooms and locker room are standard-metal framed and do not protect rooms from impact during extreme weather events. The existing window and door frames are original to the building and are approximately 27 years old. They are rusting due to age and exposure, and require replacement. Utilizing impact resistant doors and windows will further minimize potential damage due to tropical storms and hurricanes, and will reduce maintenance currently required.
PW19C: Veterans and Sunset Point Park Restroom Replacements
Est. Total Cost: $520,000 Prior Year Funding: $0
FUND: 310
Description: The existing restroom fixtures at Veterans Park, which are used by dog park patrons, are metal and must be upgraded. With the volume of patrons increasing, the City needs to enlarge the size of the building to accommodate the increase. The replacement of the bathrooms at Veterans Park and Sunset Point Park will meet the increased usage at both parks and will replace this critical part of the Parks Division infrastructure to ensure ongoing usage and enjoyment of these popular parks.
PW19D: Tephford Park Outdoor Fitness Area
Est. Total Cost: $336,325
FUND: 310
Description: The project includes the design, purchase, and installation of the state of the art “Fitness Court” for functional fitness training. In addition, the equipment for the project will include a rubberized safety surface and shade structure. The project was awarded a $15,000 grant from the National Fitness Campaign. Staff anticipates average daily usage of the park equipment to increase by approximately 75 patrons
PW19E: Public Safety Complex/City Hall Feasibility Study
Est. Total Cost: $100,000 (Study) Prior Year Funding: $0
$0 FUND: 310
Description: This project funds a feasibility study to evaluate the three buildings composing the City of Tamarac Municipal Complex (City Hall, the Broward Sheriff’s Office, and Fire Station #41) to evaluate the long-term feasibility for the existing buildings and/or their potential replacement.
PW19F: The Boulevards Sidewalk Extension
Est. Total Cost: $103,875
FUND: 310
Prior Year Funding: $0
Description: This project will construct 1000 LF of 5-foot wide sidewalk. The sidewalk will provide safe pedestrian access from the Boulevard Subdivision interior sidewalk network to Caporella Park, while aligning with Goal #5 of the City's Strategic Plan.
PW19G Traffic Calming/Roundabout: Mainlands Drive & 47th Terrace
Est. Total Cost: $192,021 Prior Year Funding: $0
FUND: 310
Description: This project will provide speed bumps and a large traffic circle to reduce the speed of vehicle traffic along Mainlands Drive and 47th Terrace and increase roadway safety for residents of the community.
PW19H 70th Avenue Traffic Calming/Roundabouts
Est. Total Cost: $484,718
FUND: 310
Prior Year Funding: $0
Description: This project will provide speed bumps and several traffic circles to reduce the speed of vehicle traffic along 70th Avenue and increase roadway safety.
PW20A: Mainlands Park Phase 2
Est. Total Cost: $1,609,573 (FY20) Prior Year Funding: $0
FUND: 310
Description: The scope of the project will include enhancements to Mainlands Park as follows: (1) large playground, shade and surfacing (3) large picnic shelters, (4) multi-purpose courts, and additional parking. Design and build of phase two of Mainlands Park is planned for FY2020. The 2015 Parks, Recreation and Social Services Master Plan set out the vision to classify all parks as City Parks that will appeal to all residents. With these enhancements, the park will provide amenities for new residential developments and will provide more opportunities for family activities in the park. Revenues are anticipated to increase by approximately $6,000 for picnic shelter rentals.
PW20B: Tamarac Village Park
Est. Total Cost: $627,479 (FY20) Prior Year Funding: $0
FUND: 310
Description: The project provides for the design-build of a park in Tamarac Village. The project scope will include open green space, benches, landscaping, and a paved walkway. In addition, the park will include an outdoor amphitheater with mural and interactive water feature, which received a $75,000 grant from the Community Foundation of Broward. The park will provide a destination for residents across the City, as well as those surrounding Tamarac Village. Special events planned at the park will include concerts, movies, festivals, and are projected to attract over 50,000 attendees per year.
PW20C: City Hall Roof Replacement
Est. Total Cost: $1,500,000 (FY20) Prior Year Funding: $0
$TBD FUND: 310
Description: The project provides for the removal of the existing Kalwall panels that compose the roof of the City Hall building and replace them with a superior roof for building safety. The existing panels are weathered, have water intrusion, are no longer water tight during light rain, and will not be able to withstand a severe storm event. Approximately half of the panels are original to the building when it was constructed in 1989, and half were replaced in 1998 while under warranty. All components have come to the end of their useful life.
PW22B: Caporella Park Enhancements
Est. Total Cost: $3,107,160 (FY22) Prior Year Funding: $0
FUND: 310
Description: The scope of the project will include enhancements such as: (1) splash pad, (1) 24 ft. picnic shelter, (1)central covered fitness area with (9) pieces of fitness equipment, (1) multi-purpose court, and the expansion of parking lot. The addition of amenities to Caporella Park will provide a destination park on the east side of the City. Park users will increase by an average of 100 individuals per day.
STORMWATER
SW18A: The Boulevards Community Drainage Improvement and Pipe Bursting Project
Cost: $1,658,192
FUND: 411
$1,658,192
Description: This project replaces the deteriorating 30-inch corrugated metal pipes experiencing multiple failures over the past two years throughout the Boulevards Community. Rather than providing the extensive construction needed to remove and replace the community’s current drainage system, the project will utilize an “in-place” pipe replacement and lining process. The process allows the City and residents to avoid high costs and lengthy construction by utilizing a pipe-bursting technique that pulls the new pipe through the existing trench by drilling or “bursting” through the old pipe. This replacement pipe is attached behind the bursting head and fills the void left as the old pipe is destroyed. The result is a totally replaced drainage system with minimum construction.
STORMWATER
SW19A: Citywide Culvert & Headwalls FY2019-FY2020
Est. Total Cost: $800,000 Prior Year Funding: $0 Operating Impact: $0 FUND: 411
Description: This project funds the City’s on-going effort to prevent erosion around culvert inlets and outlets. The project also improves safety by creating a gradual slope where culverts tie into waterways. To target several areas of the City annually, $400,000 is budgeted in FY2019 and $400,000 is budgeted in FY2020
SW20A: C-14 North Wall Rehabilitation Project
Est. Total Cost: $594,796 Prior Year Funding: $0 Operating Impact: $0 FUND: 411
Description: This project provides for the rehabilitation of sections of the north wall of the C-14 canal that must be repaired at the behest of the South Florida Water Management District (SFWMD). The tremendous volume of stormwater pumped into the C-14 canal during heavy rains, particularly during hurricanes Matthew and Irma, caused damage to the opposite side of canal wall during the pumping process. These walls must be rehabilitated to prevent collapse and further erosion of the canal bank.
SW21A: Citywide Culvert & Headwalls FY21-FY22
Est. Total Cost: $800,000 (FY21-FY22) Prior Year Funding: $0 Operating Impact: $0 FUND: 411
Description: This project funds the City’s on-going effort to prevent erosion around culvert inlets and outlets. The project also improves safety by creating a gradual slope where culverts tie into waterways. To target several areas of the City annually, $400,000 is budgeted each year for FY2021 - FY2022.
SW23A: Citywide Culvert & Headwalls FY23-FY24
Est. Total Cost: $800,000 (FY23-FY24) Prior Year Funding: $0
FUND: 411
Description: This project funds the City’s on-going effort to prevent erosion around culvert inlets and outlets. The project also improves safety by creating a gradual slope where culverts tie into waterways. To target several areas of the City annually, $400,000 is budgeted each year for FY2023 - FY2024
UT19K: Relocate Backyard Water Mains – Tamarac East
Est. Total Cost: $1,650,000
Description: Relocate existing water mains from backyards to the street right-of-way in the Tamarac East area of Tamarac Lakes South and Tamarac Lakes Section One. Tamarac East covers Tamarac Lakes 1&2 and travels from NW 16th Ave to NW 19th Way and is bounded by Prospect Blvd on the south. It is anticipated that the impact will be an operational cost savings by reducing construction repair costs.
UT19E: Wastewater Pump Station Renewal
Description: This project will provide rehabilitation to two Wastewater Pump Stations in FY2019 and FY2021 which will consist of two new submersible pumps, discharge piping, a control panel, valve box valves and recoating of the wet well. The project will provide for bypass pumping during construction. It is anticipated that the impact on the operating budget is zero
UT19A: Water Treatment Plant Well Upgrade Project
Est. Total Cost: $1,455,000 Prior Year Funding: $760,000
$0 FUND: 441
Description: This project will provide for installation of submersible pumps in all raw water wells with 8 wells scheduled for conversion in FY2019 which will complete the Well Rehabilitation Program. This conversion is required to comply with the Broward County Health Department Sanitary Survey list of deficiencies completed in late 2015. Anticipated impact on the operating budget is zero
UT19F: Water Treatment Plant Renewal and Replacement
Est. Total Cost: $1,025,000 Prior Year Funding: $300,000
FUND: 441
Description: This project will provide for capital replacement items at the Water Treatment Plant which are unspecified each budget year since it is virtually impossible to predict when equipment will fail. This capital money is intended to be utilized to replace items such as large hypochlorite pumps which cost approximately $8,000 each and the water plant has eight of these. In the past, accelator gearboxes were funded from this fund and they cost $65,000 each. It is anticipated that the impact on the operating budget is zero.
UT19G: Electrical/Mechanical Pump Station Renewal
Est. Total Cost:
Description: This project will pay for rehabilitations completed by Utilities Maintenance personnel in-house and normally consist of new submersible pumps and riser pipes for the submersible stations and new Smith and Loveless top mounts for those with the “doghouses” on the top of the wastewater pump station. It is anticipated that the impact on the operating budget is zero.
Description: This project will consist of the purchase and installation of new pumps and components for the 50+ irrigation stations operated and maintained by the Utilities Division Irrigation Technician. These systems are required to keep the medians well irrigated to maintain the greens spaces and beauty of the City. It is anticipated that the impact on the operating budget is zero.
UT19I: Tamarac West System Rehabilitation
Est. Total Cost: $2,400,000 Prior Year Funding: $720,000
FUND: 441
Description: This ongoing program will rehabilitate, construct or replace utility lines that need improvement or repairs, but were not able to be anticipated in advance. It is anticipated that the impact on the operating budget is zero.
UTILITIES
UT19J: Water Distribution System Upgrade
Est. Total Cost: $4,500,000 Prior Year Funding: $1,500,000
FUND: 441
Description: This project will identify and replace water distribution mains that have excessive corrosion and will upgrade water mains that are of insufficient size so they will provide adequate fire protection to commercial properties. It is anticipated that the impact on the operating budget is zero.
SERVICES - UTILITIES
UT20B: Sewer Main Rehabilitation (I&I)
Est. Total Cost: $14,500,000 Prior Year Funding: $12,000,000
FUND: 441
Description: This project will provide for Main Line lining, Lateral lining and MH coating following the 2012 Wastewater Master Plan completed by Mathews Consulting. This project, when completed will drastically reduce the Wastewater I&I (inflow & infiltration) and will reduce wastewater charges paid to Broward County, eliminating penalties incurred when the monthly wastewater flowrate exceeds our purchased capacity of 8.5 MGD. Anticipated impact on the operating budget is zero.
UTILITIES
UT19M: 80kw Electric Generators (4)
Est. Total Cost: $602,823 Prior Year Funding: $102,823
Operating Impact: $0 FUND: 441
Description: The project will install four (4) fixed generators at four different lift stations. Following Hurricane Irma, Public Services identified four (4) locations which are critical and require a fixed generator. Once installed, this fixed equipment will enable portable generators to be used in secondary areas. Fixed generators require less labor to run during emergency situations. It is anticipated that the impact on the operating budget is zero.
UTILITIES
UT19B: Replace Water Treatment Plant Package Filter Media – Filters 3&4
Est. Total Cost: $350,000 Prior Funding: $0
Operating Impact: $0 FUND: 441
Description: The project provides for the replacement of filter media materials in two of the six package water filter units at the Water Treatment Plant resulting in increased volume of processed water. It is anticipated that the impact on the operating budget is zero.
UT19C: Replace TR 27 pumps with VFD’s and a New MCC
Est. Total Cost: $1,250,000 Prior Funding: $0
Operating Impact: $0 FUND: 441
Description: The project will replace all the pumps and equip them with variable frequency drives (VFD’s). The pump building will also be painted and rehabilitated as required and a new Motor Control Center (MCC) installed. The project will be designed and permitted by one of our Engineering consultants. This system was installed in 1987 and will soon be 30 years old. The equipment is becoming worn out and obsolete. It is anticipated that the impact on the operating budget is zero.
UT19D: Tract 27 Generator and ATS Replacement
Est. Total Cost: $500,000 Prior Funding: $0
Operating Impact: $0 FUND: 441
Description: The project will replace the existing 30-year-old diesel emergency generator and automatic transfer switch (ATS) with a new emergency generator that is compliant with all air emission regulations. The project will be designed and permitted by one of our engineering consultants. It is anticipated that the impact on the operating budget is zero.
UT20C: Replace Wastewater Force Mains
Est. Total Cost: $500,000 (FY20) Prior Funding: $0
Operating Impact: $0 FUND: 441
Description: This project will provide for improvement of the wastewater force mains that are undersized for the current wastewater flow conditions that exist in several wastewater basins and will replace force mains that have significant corrosion. Impact on the operating budget is anticipated to be zero.
UT20D: Grants Shopping Center Generator Replacement
Est. Total Cost: $500,000 (FY20-FY21) Prior Funding: $0 Operating Impact: $0 FUND: 441
Description: The project will replace the existing 30+ year old diesel emergency generator and transfer switch with a new emergency generator that is compliant with all air emission regulations. The project will be designed and permitted by one of our engineering consultants. It is anticipated that the impact on the operating budget is zero.
UT20E: Replace Lime Silos and Slaker Systems
Est. Total Cost: $925,000 (FY20-FY21) Prior Funding: $0
Operating Impact: $0 FUND: 441
Description: The project will replace both Wallace and Tiernan lime slakers and the PLC (programmable logic controller) system along with the lime silos. The project will be designed and permitted by one of our Engineering consultants. Two pinch valves for the 8-million accelator will also be replaced. It is anticipated that the impact on the operating budget is zero.
UT21J: Replace High Service Pumps at Water Treatment Plant
Est. Total Cost: $750,000 (FY21) Prior Funding: $0
Operating Impact: $0 FUND: 441
Description: The project will replace the existing high service pumps at the Water Treatment Plant (WTP) These pumps are critical to the operation of the WTP. They provide the required pressure and flow to the City’s drinking water supply and are an integral part of the distribution system. The existing variable frequency drive (VFD) units, which serve as a control for the operation of the pumps, are obsolete and need to be replaced as they require greater maintenance due to reduced efficiency. This project will require engineering to replace the pumps and VFD’s to ensure compatibility with the existing WTP and distribution systems. It is anticipated that the impact on the operating budget is zero.
UT21K: Replace Bleach Generator w/Bulk Bleach System
Est. Total Cost: $500,000 (FY21) Prior Year Funding: $0
Operating Impact: $0 FUND: 441
Description: This project will provide for the design, permitting, bidding and construction of a new Bulk Sodium Hypochlorite (bleach) system consisting of new storage tanks, dilution tanks, and metering pumps. The bleach will arrive at a 12% concentration and be diluted to 2.5% to extend life prior to being utilized at the Water Treatment Plant. The Bulk Bleach Tanks will need to be stored inside a building or enclosure, that may have to be air-conditioned to prevent sunlight and heat from affecting the strength of the bleach. This system will replace the current 900#/day generator system. It is anticipated that the impact on the operating budget is zero
TBD: Wastewater System Master Plan (Study)
Est. Total Cost: $300,000 (FY22) Prior Year Funding: $0
Operating Impact: $0 FUND: 441
Description: This project will utilize a Consulting Engineer to study the existing Wastewater Collection system, 82 Pump Stations, and Force Main system to recommend improvements to the system. The historical wastewater flowrates to Broward County and Ft Lauderdale will be analyzed to determine what actions, if any need to be made to the current inflow and infiltration (I&I) program. The Wastewater System Master Plan is completed every 10 years and the last study was completed in January 2013 by Mathews Consulting. It is anticipated that the impact on the operating budget is zero.
PUBLIC SERVICES – UTILITIES
TBD: Replace Grant Plaza Pumps
Est. Total Cost: $350,000 (FY22) Prior Year Funding: $0 Operating Impact: $0 FUND: 441
Description: This project will replace the high service pumps and the variable frequency drive (VFD) units at our repump station at Grant’s Plaza on the east side of town. These pumps are a critical part of the City’s water supply and distribution system. The pumps are due to be replaced based on their service life and the VFD’s are obsolete. This project will require engineering to ensure compatibility with the existing storage tank and distribution systems. Anticipated impact on the operating budget is zero.
PUBLIC SERVICES – UTILITIES
TBD: Replace Transfer Pumps
Est. Total Cost: $450,000 (FY22) Prior Year Funding: $0 Operating Impact: $0 FUND: 441
Description: This project will ensure continuous transfer of treatment water to our storage tanks at the City Water Treatment Plant site. This project will require engineering to ensure compatibility with the existing clear well and Water Treatment Plant systems. These are critical components of the water treatment process. It is anticipated that the impact on the operating budget is zero
PUBLIC SERVICES – UTILITIES
TBD: Replace Package Filters 1-2 (Remove 4MG Accelator)
Est. Total Cost: $1,375,000 (FY23)
441
Description: This project will provide the Engineering Design to remove both Filters 1 and 2 along with the 4 MG Accelator and replace them with high rate filters with capacity equal to or greater than the current filters. The current filters are more than 50 years old and the small 4 MG accelator has not been operated for 15 years and would require over $250,000 in steel repairs to be made operational. It is anticipated that the impact on the operating budget is zero. PUBLIC SERVICES – UTILITIES
Paint Storage Tanks/Filters/Accelators/Piping
Description: This project provides for painting of the exterior surfaces of all the tanks, piping’s, filters, buildings, and walls at the Water Plant and Remote Tanks on a 6 or 7-year basis. This work was last completed in FY2016. It is anticipated that the impact on the operating budget is zero.
TBD: Replace Water Treatment Plant Package Filter Media – Filters 5&6
Est. Total Cost: $400,000 (FY24) Prior Funding: $0
Operating Impact: $0 FUND: 441
Description: The project provides for the replacement of filter media materials in two of the six- package water filter units at the Water Treatment Plant resulting in increased volume of processed water. It is anticipated that the impact on the operating budget is zero
TBD: Rehabilitation of West 8 MG Accelator
Est. Total Cost: $1,000,000 (FY24) Prior Funding: $0
Operating Impact: $0 FUND: 441
Description: The existing West 8MG Accelator is an aging unit and needs continual maintenance due to Department of Health compliance requirements. This project will provide maintenance to this component in the form of welding, metalwork, replacement of stainless steel outlet wears, and drinking water compatible/NSF approved surface coating. This project will require engineering and consultation through the original equipment manufacturer. It is anticipated that the impact on the operating budget is zero.
In July 2018 the Executive Team developed a forward-thinking list of Capital Projects to create a vision of where the City may be headed over the next 20 years. Projects were grouped into five categories: Transportation, Public Buildings, Infrastructure, Public Facilities, and Parks & Recreation.
Unfunded Project
Purchase LNG (liquid natural gas) Buses/Vehicles
Hardscaping – along with median improvements
Vehicles with connectivity-technology (driverless)
Stand-alone Fire Station - East
Fire Training Tower
Parking Garages (4)
Category Comments, Explanation
Transportation Opportunities due to City Furniture’s conversion
Transportation
Transportation A place to work on them
Public Buildings
Public Buildings
Public Buildings At library to accommodate TCC expansion and/or multi-modal transportation center
Public Buildings At Sports Complex to free up space and for increased participation
Public Buildings
Rehabilitate SW master pump stations
Demolish and reconstruct a hardened WTP
Replace seawall at Veteran’s Park
Resurface City facilities’ parking lots
Rehabilitate WW pump stations – two per year for next three years
Interconnect with City of Ft. Lauderdale to provide additional water
Electric vehicle infrastructure/charging stations
Underground electric, at Medical Mile
At Public Services to free up space, provide hurricane protection, help Commerce Park
occupants to expand/overcome stormwater challenges
Public Buildings At City Hall or Public Safety Complex
Infrastructure
Infrastructure
Infrastructure
Infrastructure
Infrastructure Rehabilitate WW pump stations – two per year for next three years
Infrastructure
Infrastructure
Infrastructure
“Smart Cities” concept Infrastructure
“Rent-a-bike” and/or Scooter Sharing
Heathgate Sunflower property restrictions for Open
Space
Replace Public Services Lean-to’s
Drone landing pad and garage
Lighting systems and centralized controls, including climate
Purchase autonomous sweepers and mowers
Self-preparing facilities
Solar-shaded parking
Replace signage
Virtual Assistant at City Hall
Infrastructure
Infrastructure Land swap with Chevron parcel pending Florida Communities Trust grant
Public Facilities
Public Facilities
Public Facilities
Public Facilities
Public Facilities To free up City resources when preparing for hurricanes
Public Facilities
Public Facilities In about 15 years
Public Facilities
Unfunded Project
Community Center – East
Find land (10-12 acres) for additional fields
Teen Center
Dog Park on the east side
Caporella Aquatic Complex
Commons Park
Mainlands Park
Sabal Palm Park
Sunset Pointe Park
Tamarac Community Center
Tamarac Park
Tamarac Sports Complex
Tephford Park
Veterans Park
Woodglen Park
Category
Parks & Recreation
Comments, Explanation
Parks & Recreation Consider a “land bank” approach (90 acres)
Parks & Recreation
Parks & Recreation Park itself/land (FY??)
Parks & Recreation Shelters/Fence/Walkway (FY24)
Parks & Recreation Sprayground/Shelter (FY24)
Parks & Recreation Main pool/Sprayground (FY29)
Parks & Recreation Bridge (FY40)
Parks & Recreation Fountain Walkway (FY25)
Parks & Recreation Fitness Equipment (FY25)
Parks & Recreation Fishing Pier/Restrooms/Pathway (FY35)
Parks & Recreation Park itself (FY22)
Parks & Recreation Shelters/Tables/Benches (FY24)
Parks & Recreation Playground (FY27)
Parks & Recreation Playground (FY37)
Parks & Recreation Restrooms (FY39)
Parks & Recreation Acquire property at TCC (FY??)
Parks & Recreation Gym Floor Tile Replacement (FY26)
Parks & Recreation Replace current Multipurpose Center (2 story building with indoor track, multiple courts, …)
Parks & Recreation Expansion 10,000 sq. ft. (FY30)
Parks & Recreation Field lighting/fencing/pathway (FY21)
Parks & Recreation Multipurpose Center 35,000 sq. ft. (FY25)
Parks & Recreation Batting cage/dugouts/playground (FY28)
Parks & Recreation Recreation Center 20,000 sq. ft. (FY38)
Parks & Recreation Small playground (FY21)
Parks & Recreation Large playground/sports courts/skate park/parking (FY24)
Parks & Recreation Turf Field #5 (FY26)
Parks & Recreation Batting cage/scoreboards/fencing/shelters (FY29)
Parks & Recreation Turf field #4/Fitness path (FY31)
Parks & Recreation Light fixtures Fields 4,5 & path (FY32)
Parks & Recreation Concession/Restrooms (FY34)
Parks & Recreation Light fixtures Fields 1,2,3 (FY34)
Parks & Recreation Light fixtures Fields 6,7, courts (FY35)
Parks & Recreation Press Box, Turf field #5 (FY38)
Parks & Recreation Dugouts (FY39)
Parks & Recreation Park Renovation (FY26)
Parks & Recreation Sidewalk/Restroom (FY28)
Parks & Recreation Parking lot/Memorial Wall (FY20)
Parks & Recreation Restrooms (FY39)
Parks & Recreation Park itself (FY20)
Capital Maintenance Program FY 2019-2024 $14,945,590
Stormwater Mgmt Fund, 1,359,978 , 9%
Public Art Fund, 100,000 , 1%
Capital Maintenance Program FY 2019 $4,416,541 CAPITAL MAINTENANCE PROGRAM SUMMARY 6-Year Projects Summary by Funding Source
Fund, 2,098,480 , 14%
Capital Maint Fund, 3,345,800 , 22%
922,522 , 6% General Fund, 7,005,510 , 47%
City of Tamarac, Florida
6-Year
$3,080,097
The City’s primary objective in debt management is to keep the level of indebtedness within legal debt limitations established by resolution and keeping the cost to the taxpayer at a minimum. While the City has set no legal debt limit, specific policies have been established as part of the Debt Management Policies.
One such policy is that any capital project financed through the issuance of general obligation, revenue and/or special assessment bonds shall be issued for a period of not more than twenty years or for a period exceeding the expected useful life of the asset or project. The City is required to maintain debt service ratios at levels for compliance with coverage requirements in bond documents.
There are several key debt ratios that investors and financial analysts use when reviewing a city’s credit worthiness. As part of its overall policies, the City reviews such ratios used by the national credit rating agencies. Additionally, the financial management policies that are in place have allowed the City to build up the general fund reserves and commit to sound financial practices.
The City’s enterprise and general obligation debt continues to be “self-supporting” in that this debt is secured solely by pledges of enterprise revenues and ad valorem taxes respectively, which adequately cover debt service on these bonds. Furthermore, two of the Governmental revenue bonds are supported by revenues specifically earmarked for such purpose, such as Sales Tax Revenue Bonds.
The City has significant non-ad valorem revenue debt capacity remaining and is in compliance with its antidilution tests. However, in as much as all City revenues, unless restricted to a specific purpose, are being used to pay debt service or to fund City operations, any use of City revenues to secure and pay additional debt could impact City operations unless additional revenues are identified.
Due to the variety of debt issues, there is more than one set of ratings for the City. The rating agencies have separately rated bonds of the City which are secured by specific or general revenue pledges.
Agency
General Obligation Bonds
Tax Revenue (2010 & 2009)
In addition to the underlying ratings, two of the bonds have also been insured by the major insurance providers including MBIA and FSA. In late calendar year 2007, many of the municipal bond insurance providers have come under intense scrutiny due to their involvement with insuring sub-prime mortgage backed obligations. All insurers have been subsequently downgraded with FSA experiencing the most recent downgrade.
Direct debt is defined as a government unit’s gross debt less the enterprise system’s self-supporting debt. The City’s goal is to maintain Direct Debt Per Capita at or below the standard municipal rating agency median for cities of comparable size. In any case the amount should not exceed 135% of such median. Direct Debt Per Capita shall be calculated by dividing the Governmental Direct Debt by the most current population within the City. Based on the population estimate of 63,910 our Direct Debt per Capita is calculated at $813 for fiscal year ended September 30, 2018.
The overall debt positions for the City estimated for September 30, 2018 is as follows:
Accrual Basis - A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent.
Activity - A department effort contributing to the achievement of a specific set of program objectives; the smallest unit of the program budget.
Activity Measure - Data collected to determine how effective or efficient a program is in achieving its objective.
Adopted Budget - The original budget as approved by the City Commission at the beginning of the fiscal year.
Adjusted Budget - A statistical construct that compensates for changes within divisions and departments between budget years.
Ad Valorem Taxes - Commonly referred to as property taxes, levied on both real and personal property, according to the property’s valuation and tax rate.
(“ALS”) – Acronym for Advanced Life Support.
Allot -To divide an appropriation into amounts, which may be encumbered or expended during a specified period.
Amended Budget - The current budget, resulting from changes to the Adopted Budget. An example of a common change would be a line item transfer of funds.
Annualize - Taking changes that occurred mid-year and calculating their cost for a full year, for the purpose of preparing an annual budget.
Appropriation - A legal authorization to incur obligations and make expenditures for specific purposes.
Appropriation Center - Resembles traditional departments
Assessed Valuation - The valuation set upon real estate and certain personal property by the Property Appraiser as a basis for levying property taxes.
Asset - Resources owned or held by a government that have monetary value.
Audit - An examination of evidence, including records, facilities, inventories, systems, etc., to discover or verify desired information.
Authorized Positions - Employee positions, which are authorized in the adopted budget, to be filled during the year.
Available (Undesignated) Fund Balance - This refers to funds remaining from prior years, which are available for appropriation and expenditure in the current year.
Balanced Budget - A budget where the amount available from taxation and other sources, including amounts carried over from prior fiscal years, must equal the total appropriations for expenditures and reserves (taken from Florida Statutes 166.241(2).
Base Budget - Projected cost of continuing the existing levels of service in the current budget year.
Benchmark - A point of reference from which measurements may be made. A benchmark is something that serves as a standard by which other performance indicators may be evaluated or compared.
Biennial Budget - The Biennial budget consists of two one year budgets covering a period of two (2) fiscal years. This process of budgeting was introduced in the City of Tamarac in FY 2012.
Bond - Contract to pay a specified sum of money (the principal or face value) at a specified future date (maturity) plus interest paid at an agreed percentage of the principal. Bonds are primarily used to finance capital projects.
Bond Refinancing - The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.
Budget - A plan of financial activity for a specified period of time (fiscal year) indicating all planned revenues and expenses for the budget period.
Budget Calendar - The schedule of key dates, which a government follows in the preparation and adoption of the budget.
Budgetary Basis – This refers to a basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual. The City of Tamarac uses the same budgetary and accounting basis in all funds.
Budgetary Control - The control or management of a government in accordance with the approved budget for purposes of keeping expenditures within the limitations of available appropriations and resources.
Capital Assets - Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.
Capital Budget - The appropriation of bonds or other revenue for capital assets, improvements to facilities, and other infrastructure.
Capital Expenditure - Money spent to acquire or upgrade physical assets such as buildings and machinery - also called capital spending or capital expense.
Capital Improvements - Expenditures related to the acquisition, expansion or rehabilitation of an element of the physical plant of the government sometimes referred to as infrastructure.
Capital Improvement Program (“CIP”) - A plan for future capital expenditures that identifies each capital project, its anticipated start and completion dates, the amount spent each year, and the method of financing.
Capital Outlay - Expenditures for fixed assets which have a value of $1,000 or more and have a useful economic lifetime of more than one year; or, assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset.
Capital Project -Major construction, acquisition, or renovation activities which add value to the physical assets of a government, or significantly increase their useful life. Also called capital improvements.
Capital Project Funds -Funds that account for the financial resources to be used for the acquisition or construction of major capital facilities.
Cash Basis - A basis of accounting that recognizes transactions only when cash is increased or decreased.
(“CIAC”) - Acronym for Contributions in Aid of Construction, which is a definition used for the calculation of impact fee revenues paid by developers to cover the increased capacity costs of connecting to the City’s water and sewer system.
Collective Bargaining Agreement - A legal contract between the employer and a verified representative of a recognized bargaining unit for specific terms and conditions of employment (e.g., hours, workings conditions, salary, fringe benefits, and matters affecting health and safety of employees).
Communication Services Taxes - Communications Services Tax (CST) applies to telecommunications, cable, direct-to-home satellite, and related services. The CST revenues is collected and distributed by the State of Florida
Constant or Real Dollars - The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time.
Consumer Price Index (“CPI”) - A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation).
Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.
Contractual Services - Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services.
Cost-of-Living Adjustment (“COLA”) - An increase in salaries to offset the adverse effect of inflation on compensation.
Debt Service - The cost of paying principal and interest on borrowed money according to a predetermined payment schedule.
Debt Service Funds - Funds that account for the accumulation of resources for, and the payment of, general longterm debt principal and interest.
Dedicated Tax – A tax which is levied to support a specific government program or purpose.
Deficit - Amount by which expenditures exceed revenues during a single accounting period.
Department - The basic organizational unit of government that is functionally unique in its delivery of services.
Depreciation - Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence.
Development-related Fees -Those fees and charges generated by building, development, and growth in a community. Included are building and street permits, development review fees, and zoning, platting and subdivision fees.
Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government’s share of costs for Social Security and the various pensions, medical, and life insurance plans.
Encumbrance - The contractual commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure.
Enterprise Funds -Funds that account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.
(“ERC”) - Acronym for Equivalent Residential Unit, which is a measure used for Water and Stormwater rates. An average home equals one Equivalent Residential Unit. The E.R.C. for commercial units are calculated on a case-by-case basis.
Expenditure - The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service, or settling a loss.
Expense - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.
Fiduciary Funds - A type of funds which consists of agency and trust funds.
Fiscal Policy - A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding.
Fiscal Year (FY) -The twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. For Tamarac, this twelve-month period is October 1 to September 30.
Fixed Assets - Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.
Full Faith and Credit - A pledge of a government’s taxing power to repay debt obligations.
Full Time Equivalent (“FTE”) - A measure of the workforce utilized to arrive at the number of equivalent fulltime positions rather than a simple headcount. For purposes of the City of Tamarac FTE: Two (2) part-time or Three (3) temp = One Full Time Equivalent (FTE)
Fund - A fiscal entity with revenues and expenses that are segregated for the purpose of carrying out a specific purpose or activity.
Fund Balance (Equity) - The excess of the assets of a fund over its liabilities, reserves, and carry-over.
General Obligation (G.O.) Bond - Type of bond backed by the full faith, credit and taxing power of the government. It requires voter approval and a debt millage is levied to pay interest and principal.
Generally Accepted Accounting Principles (“GAAP”) -The uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.
Goal - A statement of broad direction, purpose, or intent based on the needs of the community.
Governmental Funds - Types of funds subdivided into four sections; General Funds, Specials Revenue Funds, Capital Projects Funds, and Debt Service Funds.
Grant -A contribution by a government or other organization to support a specific function. Grants may be classified as either operational or capital, depending upon the grantee and the eligible uses of funds
General Fund - The fund that accounts for all financial resources of the government, except those required to be accounted for in another fund.
Homestead Exemption - Florida law provides property tax relief of $50,000 off of the taxable value for properties that qualify. Every person who has legal or equitable title to real property in the State of Florida and who resides on the property on January 1 and in good faith makes it his or her permanent home is eligible for a homestead exemption.
Indirect Cost - A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service.
Infrastructure - The physical assets of a government (e.g., streets, water, sewer, public buildings and parks).
Inter-fund Transfers - The movement of monies between funds of the same governmental entity.
Intergovernmental Revenue - Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes.
Internal Service Charges - The charges to user departments for internal services provided by another government agency, such as data processing, or insurance funded from a central pool.
Internal Service Funds - Funds that account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental units, on a cost reimbursement basis. As a result of the new GASB 34 rules, many municipalities have eliminated all Internal Service Funds with the exception of Risk Management.
Levy - To impose taxes for the support of government activities.
Line-item Budget - A budget prepared along departmental lines that focuses on what is to be bought by linking appropriations to objects of expenditure.
Long-term Debt - Debt payable more than one year after date of issue.
Mill - The property tax rate that is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. A mill is one-tenth of one cent.
Mission - A clear and concise statement that focuses on the purpose of the program and sets program goals to align practices with values. A mission statement is an actionable plan for a program’s future that includes the objectives, how these objectives will be reached, who is responsible for performance, and why the program must meet its goals.
Modified Accrual - Modified accrual accounting is based on revenues being recorded when they become available and measurable (known). The term "available" means collectible within the current period or soon enough thereafter to be used to pay the liabilities of the current period. Expenditures, if measurable, are recorded in the accounting period in which the liabilities are incurred.
Objective - Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame.
Object of Expenditure - An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture
Obligations - Amounts that a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid.
Operating Expenses - The cost for personnel, materials and equipment required for a department to function.
Operating Revenue - Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services.
Pay-as-you-go Basis - A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing.
Performance Budget - A budget wherein expenditures are based primarily upon measurable performance of activities and work programs.
Performance Measure - A measure of outcomes or results used to gauge the success of a program in meeting its Intended goals and objectives.
Personal Services - Expenditures for salaries, wages, and fringe benefits of a government’s employees.
Prior-year Encumbrances - Obligations from previous fiscal years in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.
Program - A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.
Program Based Budget - A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance units. A unit can be a department, a division, or a workgroup. Each program has an identifiable service or output and objectives to effectively provide the service. Performance indicators measure the effectiveness and efficiency of providing service by the program.
Proprietary Funds - Types of funds subdivided into two sections; Enterprise Funds and Internal Service Funds.
(“R&M”) - Acronym for Repair and Maintenance, which is a description used for normal maintenance costs for equipment.
Reserve - An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose or the portion of fund balance that is legally restricted by an organization other than the City.
Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute.
Resources - Total amounts available for appropriation including estimated revenues, inter-fund transfers, and beginning balances.
Revenue - All amounts of money received by a government from external sources for the purpose of financing the operations of the government.
Revenue Bond - Type of bond backed only by revenues, which come from a specific enterprise or project, such as a utility rate or gas tax.
Senior Homestead Exemption - Florida law provides property tax relief of an additional $25,000 off of the taxable value for properties that qualify. The County must first adopt the provision via Ordinance. Any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed $20,000 (with an annual CPI increase) qualifies.
Service Lease - A lease under which the lessor maintains and services the asset.
Service Level - Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload.
Source of Revenue - Revenues are classified according to their source or point of origin.
Special Purpose Fund - Funds that account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.
Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments.
Temporary Positions - An employee who fills a temporary or short-term position. Such employees provide contingency staffing for government operations during peak workloads, or to address temporary staffing needs. Temporary employees are paid on a per-hour basis, and do not receive benefits.
(“TRIM”) - Acronym used for Truth in Millage
Trust and Agency Funds - Funds that account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other trust funds. These funds are not budgeted in the formal appropriation process, and are not included in the Adopted Budget document.
Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future use.
Unreserved Fund Balance - The portion of a fund’s balance that is not legally restricted for a specific purpose.
User Charges - The payment of a fee for direct receipt of a public service by the party who benefits from the service.
Variable Cost - A cost that increases/decreases with increases/decreases in the amount of service provided such as the electric bill.
Volatility - Unpredictable change over time of a certain variable
Working Cash - Excess of readily available assets over current liabilities; cash-on- hand-equivalents that may be used to satisfy cash flow needs.
Temp . Ord. # 23 83
September 20, 2018
Page 1 of 2
ICITY OF TAMARAC, FLO RID A
ORDINANCE NO. 0-2018- 1/
AN ORDINANCE OF THE CITY COMMISS IO N OF THE CITY O F TAMARAC, FLORIDA TO ESTABLISH AND LEVY AD VALOREM TAXES WITHIN TH E CORPORATE LIMITS OF THE CITY OF TAMARAC, FLORIDA, F OR THE TAX YEAR 2018; PROVIDING FOR TH E LEVY OF A D V ALO REM TAXES IN THE AMOUNT OF 7 .28 99 MILLS ($7.2899 PER $1,000) BAS ED UPON TH E ASSESSE D VAL UE ON NON-EXEMPT REAL AND PERSO NAL PROP ERTY LOCATED WITHIN THE CITY LIMITS OF THE CITY OF TAMARAC; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVE RABILITY ; AN D PROVIDING FOR AN EFFECT IVE DATE.
IWHEREAS, it has been determined th at a tax levy on all non-exempt real an d personal property within the corporate limits of the City of Tamar ac is required for operation and/or maint enance expe n ses of the General Fund for the 2019 F iscal Year be ginni n g October 1, 2018 and ending September 30, 2019; and
WHEREAS, the City Commission , in accordance with 20 0 .065, Florida Statutes, is required to fix ad valorem tax mi ll age pursuant to and in accordance with said law.
NOW, THEREF ORE , BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORI D A:
Section 1: That the foregoing "WHEREAS" clauses are hereby ratified and confirmed as being true and correct and are h ereby made a specific part of this ordinance.
Section 2: That the City Commission of th e City of Tamarac does hereby establish and fix and levy ad valorem taxes for the taxa ble year 2018 in the amount of 7 2899 mills ($7 2 899 for each $1, 000 of assessed valuation, less exemptions). The millage rate levied is 8 72% above the rolled-back rate of 6. 7052 mills computed pursuant to Florida Law.
Section 3 That the City Clerk is hereby authorized and instructed to forward a certified copy of this ordinance to the Broward County Departm ent of Finance and Administrative Services.
Section 4 That the City Clerk is hereby authorized and instructed to forward a certified copy of this ord inance to the Department of Revenue of the State of Florida.
Section 5 That all ordinances o r parts of ord inances in conflict herewith are hereby
Temp. Ord. #2383 September 20 , 2018 Page 2 of 2
repealed to the extent of such conflict.
Section 6 That if any clause , section, other part or application of this ordinance is held by any court of competen t juri sdict ion to be unconstitutional o r invalid, in part or application , it shall not affect the validity of the remainin g portions or applications of this ordinance.
Section 7: That thi s ordinance shall become effective immediately upon its passage and adoption.
PASSED AND ADOPTED ON FIRST READING THIS 12th day of September 2018.
PASSED AND ADOPTED ON SECOND READING THIS 20 th day of September 2018.
PATRICIA TEUFEL C C
CITY CLERK
I HEREBY CERTIFY that I have approved this ORDINANCE as to form:
MiYOR~RESSLER
RECORD OF COMMISSION VOTE: 1ST Readin g
MAYOR DRESSLER
DIST 1: COMM. BOL T ON
DIST 2: VIM. GOMEZ
DIST 3: COMM. FISHMAN
DIST 4: COMM. PLACKO
RECORD OF COMMISSION VOTE: 2NDReading
MAYO R DRESSLER
DIST 1: COMM. BOLTON
DIST2:V/M.GOMEZ
DIST 3: COMM. FISHMAN
DIST 4: COMM. PLACKO
Temp. Ord. #2384
September 20, 2018 Page 1 of 3
ICITY OF TAMARAC, FLORIDA
ORDINANCE NO. 0-2018-_M
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA, ADOPTING THE OPERATING BUDGET, REVENUES AND EXPENDITURES, THE CAPITAL BUDGET, AND THE FINANCIAL POLICIES FOR THE FISCAL YEAR 2019; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING fOR AN EFFECTIVE DATE.
WHEREAS, the City Manager of the City of Tamarac, Florida, has presented to the City Commission the proposed operating budget, revenues and expenditures and capital budget as estimated for the Fiscal Year 2019, all as required by Section 7.02 of the Charter of the City; and
IWHEREAS, the City Commission in duly called public meetings, reviewed the budget and, having made certain amendments thereto, approved a tentative budget on September 12, 2018; and
WHEREAS, the City Commission authorized a final public hearing on September 20, 2018, at 5:05 p.m. at the Tamarac City Hall, 7525 N.W. 88th Avenue, Tamarac, Florida, and has caused notice of same to be published in a newspaper of general circulation in the City of Tamarac according to law; and
WHEREAS, the City Commission has determined the amount of money which must be raised to conduct the affairs of the City of Tamarac for the Fiscal Year 2019 so that the business of the city may be conducted on a balanced budget, and has also determined the amount necessary to be raised by ad valorem taxes upon all of the property, real and personal, within the corporate limits of the City of Tamarac; and
WHEREAS, the City Manager recommends the tentative budget for Fiscal Year 2019 be adopted; and
WHEREAS, the City Commission of the City of Tamarac deems it to be in the best interest of the citizens and residents of the City of Tamarac to approve the budget for Fiscal Year 2019.
INOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OFT AMARAC, FLORIDA:
September 20, 2018
Page 2 of 3
Section 1: That the foregoing "WHEREAS" clauses are hereby ratified and confirmed as being true and correct and are hereby made a specific part of this ordinance.
Section 2: That the City of Tamarac, Florida operating budget, revenues and expenditures, and the Capital Budget for the Fiscal Year 2019, as provided for in Attachment A, and by this reference made a part thereof, be and the same is hereby adopted.
If at any time during the fiscal year it appears probable that the revenues available will be insufficient to meet the amount appropriated, the City Commission shall then take such further action as necessary to prevent or minimize any deficit and for that purpose it may by ordinance reduce one or more appropriations.
No appropriation for debt service may be reduced or transferred, no appropriation may be reduced by any amount required by law to be appropriated or by more than the amount of the unencumbered balance thereof.
Section 3: That the City Manager, in accordance with Section 7.l0(d) of the City Charter, is authorized to make transfers within departments, and with the approval of the City Commission, transfer funds between departments and between funds, as is permitted by law.
Section 4: That when the City of Tamarac 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, or any limitation regarding the use of or expenditure of the monies received, the funds so received shall be accepted by the City Commission and incorporated and appropriated in the budget by amendment, as required by law.
Section 5: That every appropriation, except an appropriation for a multi-year capital improvement or multi-year grant program, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a multi-year capital improvement or multi-year grant program shall continue in force until the purpose for which it was made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned if three (3) years pass without any disbursement from or encumbrance of the appropriation
Section 6: That the Financial Policies, as provided for in Attachment B, which are attached hereto and incorporated herein by reference, are hereby adopted
Section 7: That all Ordinances or parts of Ordinances in conflict herewith are hereby repealed to the extent of such conflict.
Section 8: That if any provision of this Ordinance of the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other pmvisions or I I I
ITemp. Ord. #2384
September 20, 2018
Page 3 of 3
applications of this ordinance than can be given affect without the invalid provision or application, and to this end the provisions of this Ordinance are declared to be severable.
Section 9: That this Ordinance shall become effective immediately upon its passage and adoption.
PASSED, FIRST READING, 12th DAY OF September, 2018.
PASSED, SECOND READING, 20 th DAY OF September, 2018.
ICITY CLERK
I HEREBY CERTIFY that I have approved this ORDINANCE as to form:
SAMUELS. GOREN
CITY ATTORNEY
BY:
MA yOH,{RR DRESSLER
RECORD OF COMMI~SION VOTE: 1ST Reading
MAYOR DRESSLER
DIST 1: COMM. BOLTON
DIST2: VIM. GOM;EZ
DIST 3: COMM. FISHMAN
DIST 4: COMM. PLACKO
RECORD OF COMMISSION VOTE: 2NDReading
MAYOR DRESSLER
DIST 1: COMM. BOLTON
DIST 2: V/M. GOMEZ
DIST 3: COMM. FISHMAN
DIST 4: COMM. PLACKO
Page 2 of 7
The National Advisory Council on State and Local Budgeting (NACSLB) developed a comprehensive set of recommended budget practices that has been endorsed by the Government Finance Officers Association, ICMA, academia, etc. These recommended practices provide a framework for the budget process encompassing a broad scope of governmental planning and decision-making with regard to the use of resources.
NACSLB Principal 2, Element 4, “Adopt Financial Policies” addresses the need for jurisdictions to establish policies to help frame resource allocation decisions. As such, the following are five categories of recommended financial management policies developed within these guidelines with the associated measurable benchmarks for adoption by the City Commission. The five categories are Operating Management, Debt Management, Investment Management, Account Management and Financial Planning & Economic Resources and are detailed below:
Policy #1:
Revenue estimates for annual budget purposes should be conservative. In this light, General Fund revenues should be budgeted in the manner delineated below.
1.1. Property taxes should be budgeted at 95% of the Property Appraiser’s estimate as of July.
1.2. State shared revenues should be budgeted at 95% of the State Department of Revenue estimate. This includes the Communication Services Tax, Half-cent Sales Tax and State Revenue Sharing.
1.3. Franchise fee revenue should be budgeted at 95% of the maximum estimate prepared by Financial Services Department.
1.4. Public Service Taxes on Electric, Propane and Natural Gas should be budgeted at 95% of the maximum estimate prepared by the Financial Services Department.
Policy #2:
The annual budget should be maintained in such a manner as to avoid an operating fund deficit. The annual budget should show fiscal restraint. Expenditures should be managed to create a positive cash balance (surplus) in each fund at the end of the fiscal year.
Policy #3:
The City should maintain a prudent cash management and investment program in order to meet daily cash requirements, increase the amount available for investment, and earn the maximum rate of return on invested funds commensurate with appropriate security. The City will use the following performance benchmarks for its investment portfolio.
3.1. The Bank of America Merrill Lynch 1-3 Year US Treasury & Agency Index which is a subset of The Bank of America Merrill Lynch US Treasury & Agency Index including all securities with a remaining term to final maturity less than 3 years, will be used as a benchmark for the performance of funds designated as core funds and other non-operating funds that have a longer-term investment horizon. The index will be used as a benchmark to be compared to the portfolio’s total rate of return.
3.2. The S & P rated LGIP Index/All will be used as a benchmark as compared to the portfolio’s net book value rate of return for current operating funds.
Policy #4:
The City shall maintain a minimum undesignated fund balance in the General Fund of 5% of annual expenditures, including Interfund transfers out.
Reserve funds shall not be used to fund recurring expenditures. Fund balances should be maintained at fiscally sound levels in all funds. Such levels are delineated below.
Reserved/Designated
The designated Economic Development Reserve shall be established with one time initial funding of $5,000,000. The designated Economic Development Reserve will function as a revolving reserve account, where as initial funding is drawn down it will only be replenished through future recovery or recapture stemming from directly related Economic Development projects or activities.
Reserved/Designated: Disaster Reserve
The disaster reserves are to be used in emergency situations and as a match for Federal Emergency Management Agency (FEMA) funds.
Reserves shall be used to fund emergency replacements and/or damaged equipment vehicles only as categorized below:
After all general fund minimum reserve balances have been met; excess undesignated reserves may be set aside to provide additional funding in any designated reserve.
Water & Sewer Fund:
• An operating reserve balance of three months of operating and maintenance expenses or a minimum of $5,000,000.
• Any surplus revenue in excess of this operating reserve minimum balance target is utilized to pay for all or a portion of the cost of capital projects.
Stormwater Fund:
• A working capital reserve of 10% of annual revenues shall be budgeted in the annual budget for the then current fiscal year. This amount is not cumulative.
Policy #5:
The City shall maintain adequate protection from loss due to property damage or liabilities of the City. The City shall maintain a risk fund for workers’ compensation and property/liability and ensure adequate resources are available to support the value of incurred but not reported (IBNR) claims.
Policy #6:
The City will not commit itself to the full extent of its taxing authority.
Policy #7:
The City will not fund ordinary recurring municipal services with temporary or nonrecurring revenue sources.
Policy #8:
The City will maintain a cost allocation process by which the General Fund is reimbursed for actual indirect costs associated with providing services to other operating funds.
Policy #9:
All fee schedules and user charges should be reviewed annually for adjustment to ensure that rates are equitable and cover the total cost of the service or that portion of the total cost established by policy of the Tamarac City Commission. The following framework is recommended by the administration to be applied to user fees:
9.1 Total Fee Support (100%):
Enterprise Funds:
• Water/Sewer
• Stormwater
Special Revenue Funds:
• Building Fund
9.2 Moderate Fee Support (40 - 100%)
General Fund:
• Planning
• Zoning
9.3 Parks & Recreation – Fees shall be established in accordance with Administrative Policy 04-03. Parks & Recreation Fees shall be adjusted annually to maintain, at a minimum, the same percentage of cost recovery as in the prior year.
Policy #10:
Payment in Lieu of Taxes shall be charged to the Utilities and Stormwater funds at the rate of 6% of revenue for the purpose of recovering the costs associated with administering the use of, maintenance of, and ensuring the safe use of its streets, rights-of-way and public owned properties used by the utilities and storm water funds in providing and furnishing services to its customers.
Policy #11:
The financial burden on the City’s taxpayers must be minimized through systematic annual program reviews and evaluation aimed at improving the efficiency and effectiveness of City programs. As such, the annual budget will be based on a City-wide work program of goals, implemented by departmental goals and objectives.
Policy #12:
The City's role in social service funding should be supplemental (addressing special or unique local needs) to the basic responsibilities of regional agencies. Funding shall first be derived from those funds provided through the Community Development Block Grant (“CDBG”) program.
Policy #13:
City management is responsible for recovery of budgeted and non-ad valorem revenues as planned for in the budget. Management shall maintain adequate billing and claiming processes in order to effectively manage their accounts receivable systems in conformance with the fiscal plan and sound business principles.
Policy #14:
The City will annually review the Capital Improvements Element of the Comprehensive Plan to ensure that required fiscal resources will be available to provide the public facilities needed to support the adopted level of service standards.
Policy #15:
The City will annually prepare a six-year asset management program. The asset management program will identify the source of funding for all projects, as well as the impact on future operating costs.
Policy #16:
Every appropriation, except an appropriation for capital improvement expenditures and multi-year grants, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital improvement expenditure and a multi-year grant shall continue in force, i.e. not be required to be rebudgeted, until the purpose for which it was made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned if three (3) years pass without any disbursement from or encumbrance of the appropriation unless extended by action of the City Commission.
Policy #17:
The City will issue and comply with a comprehensive debt management policy.
Policy #18:
The City will issue and comply with a comprehensive investment management policy.
Policy #19:
Accounting systems shall be maintained in order to facilitate financial reporting in conformance with generally accepted accounting principles of the United States.
Policy #20:
An annual financial audit shall be prepared in conformance with Florida state law.
Policy #21:
Financial systems shall be maintained in a manner that provides for the timely monitoring of expenditures, revenues, performance and receivables/billing status on an ongoing basis.
Policy #22:
Forecasting of revenues and expenditures for major funds shall be accomplished in conjunction with the development of the annual operating budget in accordance with recommended practices of the National Advisory Council on State and Local Budgeting (NACSLB).
Policy #23:
The City shall annually seek the GFOA Certificate of Achievement for Excellence in Financial Reporting and the Distinguished Budget Presentation Award.
Policy #24:
The City should diversify and expand its economic base in order to relieve the homeowner from the most significant share of the tax burden and to protect the community against economic downturns. This effort should include the attraction of new businesses, retaining existing businesses, enticement of new residents, and tourism.
Policy #25:
The City should encourage economic development initiatives that provide growth in the tax base and employment for City residents as a first priority and in the County and region as a second priority.
DIRECTOR OF FINANCIAL SERVICES
Mark C. Mason, CPA
BUDGET MANAGER
Jeff C. Streder
MANAGEMENT AND BUDGET ANALYSTS
Sherri Toops
Michael R. Gresek
Acknowledgments
The Financial Services Department would like to extend special ppreciation to the many staff members throughout each department for their efforts and assistance during the budget process. a