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Fiscal Year 2021 Is Budgeted to Be $21,877,321, Bringing Unassigned Fund Balance to 53% of Expenditures

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Fiscal Year 2021 Is Budgeted to Be $21,877,321, Bringing Unassigned Fund Balance to 53% of Expenditures Fiscal Year 2021 PROPOSED BUDGET PROPOSED 300 W Plant St., Winter Garden FL 34787 __________________________ CITY OF WINTER GARDEN Fiscal Year 2020/2021 Proposed Budget JOHN REES Mayor LISA BENNETT Commissioner, District 1 BOB BUCHANAN Commissioner, District 2 Mayor Pro Tem MARK A. MACIEL Commissioner, District 3 COLIN SHARMAN Commissioner, District 4 MICHAEL BOLLHOEFER City Manager 2 Table of Conten of Table TABLE OF CONTENTS ts City of Winter Garden Annual Budget FY 2020/2021 3 City of Winter Garden FY2021 Proposed Budget TABLE OF CONTENTS Page BUDGET MESSAGE 7 CITY OVERVIEW 13 City Organization Chart 14 City Profile 15 City History 17 Local Economy 19 Government Structure 21 City Strategic Plan 22 FY2021 Departmental Goals Overview 25 Long Range Financial Planning 30 BUDGET STRUCTURE 33 Budget Guides 34 Budget Adoption and Modification 38 Budget Preparation 39 FY 2021 Budget Calendar 41 Method of Budgeting 42 FY 2021 Budget Assumptions 48 BUDGET SUMMARY 52 Budget Highlights 53 Fund Balance Summary 59 Summary of Revenues, Expenditures and Fund Balance 60 GENERAL FUND REVENUES Revenues Summary 63 Analysis of Major Revenue Sources and Trends 64 Revenue Detail 69 EXPENDITURES GENERAL GOVERNMENT 79 Legislative 80 Legal 81 Executive 82 Economic Development 86 City Clerk 89 Finance Department 92 Information Technology 98 4 City of Winter Garden FY2021 Proposed Budget TABLE OF CONTENTS Administrative Services 101 PUBLIC SAFETY 111 Police – sworn 112 Police – non sworn 117 Police – communications 118 Fire/Rescue Department 119 COMMUNITY DEVELOPMENT 123 Planning 128 Building Inspection 129 Business Tax 130 Code Enforcement 131 PUBLIC SERVICES 132 Administration 133 Cemetery 137 Streets 138 Engineering 139 PARKS & LAND AND RECREATION 142 Parks 146 Recreation 147 Heritage Depot Museum 148 Special Events 149 Newton Park Facilities 150 SPECIAL REVENUE FUNDS 151 Downtown Parking District 153 Community Redevelopment Agency 155 Law Enforcement Trust 157 Law Enforcement Grants 159 Local Option Gas Tax 161 General Impact Fees 163 Police and Fire Premium Tax Trust 167 CAPITAL PROJECTS FUND 169 DEBT SERVICE FUND 172 ENTERPRISE FUNDS 175 UTILITIES 177 5 City of Winter Garden FY2021 Proposed Budget TABLE OF CONTENTS Administration 181 Water 182 Distribution 186 Wastewater 190 Collection 194 Environmental Services 198 Utilities Impact Fee 200 Utilities Renewal & Replacement 202 STORMWATER 204 SOLID WASTE 209 TRAILER CITY 216 FIDUCIARY FUNDS 219 General Employee Pension Fund 220 Firefighters’ and Police Officers’ Pension Fund 222 CAPITAL, CAPITAL IMPROVEMENT PLAN AND DEBT OUTSTANDING 224 FY2021 Capital Expenditures 225 Capital Improvement Plan 228 Five-Year CIP Summary 228 2021-2025 CIP Schedule by Source 229 Capital Improvement Projects by Fund for FY2021 230 Five-Year Capital Improvement Plan 234 Debt Outstanding 238 SUPPLEMENTAL INFORMATION 241 Personnel Authorizations 242 Full Time Equivalent Employees Per Thousand 243 General Fund Unreserved Fund Balance History 245 Ad Valorem Revenue Historical Comparison 246 Taxable Value and Operating Millage History 246 GLOSSARY OF TERMS 247 6 BUDGET MESSAGE Budget Message Budget City of Winter Garden Annual Budget FY 2020/2021 7 City of Winter Garden FY2021 Proposed Budget BUDGET MESSAGE September 3, 2020 To the Honorable Mayor, Members of the City Commission, and the Citizens of the City of Winter Garden, Florida: In accordance with Article III of the City Charter, I am pleased to present for your consideration the recommended balanced budget for fiscal year 2020/2021. This document presents the recommended expenditures for operations and for capital improvements for the upcoming fiscal year. This year’s budget development was particularly challenging in dealing with the coronavirus pandemic (COVID-19) and its impacts on some of our major sources of revenues such as sales tax and State revenue sharing. In this unprecedented time, we are taking the conservative approach for the budget due to the uncertainty of the economic ripple effect of the COVID-19 pandemic and how that will affect the rate and trend of our future revenues and expenditures. I tasked all of our departments to work diligently on their operational budgets to reduce variable operating costs by 10% (not counting salaries and benefits) and still meet the quality municipal service delivery standards that our constituents have come to expect. The City of Winter Garden has developed a fiscally responsible budget for FY 2020/21 and I am confident that it will help us remain on sound financial ground. While most of the attention is given to the appropriations side of the budget, critical policy decisions are influenced by levels of available resources which are the product of annual revenue estimates or projections. The General Fund revenues budget for FY 2020/21 totals $41,019,254. This is a decrease of $(2,366,986) or -5.5% when compared to the budget for the prior fiscal year budget. The decrease is largely due to the projected decrease of $(2.9M) in the intergovernmental revenues. The General Fund intergovernmental revenues are a major source of revenue for the General Fund, they are primarily sales tax and State revenue sharing revenues which are impacted by the economic impacts of the coronavirus due to lack of spending. The economy is starting to rebound, however, it will take time to get back to pre-COVID revenues. Property tax revenue projections, however, are strong due to increased real estate valuations and new construction. Property ad valorem tax revenues are the most significant revenue source in the General Fund which are budgeted to be $17,730,401 based on the current millage rate of 4.500. The budget reflects no change to the millage rate. Although the current rate is maintained, ad valorem property tax revenue will increase by approximately $1.56M as a result of the 9.7% increase in Winter Garden’s property values. 8 City of Winter Garden FY2021 Proposed Budget BUDGET MESSAGE The projected unassigned fund balance in the General Fund at the end of fiscal year 2021 is budgeted to be $21,877,321, bringing unassigned fund balance to 53% of expenditures. This balance will serve the City well if projected revenues are not met or if there are any unexpected expenditures that the City will have to pay for such as natural disaster recovery. We continue to maintain a conservative budget by controlling costs without compromising the services that add value and serve the City well. The following are brief highlights and changes that are included in the proposed budget. Citywide Staffing/Salaries and Benefits Like most service organizations, the single largest component of the City’s budget is personnel costs. The total personnel costs for the General Fund are projected to be approximately $26.55 million. Recognizing that our employees are our greatest asset, it is important that we continue to be able to recruit and retain quality, talented staff. This budget recommends a cost-of-living increase of 2.0%. Healthcare costs continue to rise nationwide and fiscal year 2021 is expected to continue to increase. This budget proposes to increase the city paid portion of the health insurance premiums by 10%. The City will continue to pay 50% of the cost for dependent coverage and 100% of employee only coverage through December 2020. City employees pay between 0-15% of the cost for health insurance. The City provides basic life and long-term disability coverage at no cost to the employee. On a percentage of pay basis, the City’s pension contribution rates will increase slightly from 13.23% to 13.95% for the General Employee pension plan. The City’s pension contribution for the Fire and Police pension plan will decrease slightly from 13.32% to 14.06% in the FY2021 budget. Every department routinely evaluates staffing to analyze the need to eliminate, modify or add positions as necessary to ensure responsive, efficient and effective service delivery to our residents. We have proposed to add one new position in Public Safety, this budget includes adding a Police Social Worker. This new position will receive referrals from officers and will provide services to include advocacy, assessments, crisis intervention and youth services. The total full time equivalent (FTE) employees will increase by 1 FTE from 360.5 positions to 361.5 positions. 9 City of Winter Garden FY2021 Proposed Budget BUDGET MESSAGE General Government The General Government includes the Legislative, City Clerk, Executive, Economic Development, Information Technology, Fiscal Management and Administrative Services departments. The General Government departments as a whole are projected to increase by 1.9% with FY2021 budgeted at $9.20 million which is an increase of $170k over the FY2020 budget of $9.03 million. This increase includes adding $100K in COVID-19 funding for food assistance to low income residents, personal protective equipment for city staff and increased janitorial expenditures to include more frequent cleaning, sanitizing and disinfection services. Public Safety Public safety is often one of the most important funding categories for citizens. The City continues to provide the best Public Safety services to its citizens and residents. Protecting our residents and visitors are government functions that our citizens depend upon every day. The Public Safety services comprise of over 50% of the General Fund Budget. The fiscal year 2020-2021 Public Safety budget totals $21.06 million which is approximately $602k increase or 2.9% from FY 2020 budget. The Police Department FY2021 budget totals $12.55 million, a 3.5% increase over the prior year of $12.12 million. The Police budget includes adding one new position for a Police Social Worker. The FY2021 capital budget includes replacing 5 marked police vehicles, replacing an unmarked CID vehicle, police building improvements and replacing ten tasers and ten laptops for patrol cars. The Fire Rescue Department budget for fiscal year 2021 is $8.5 million, a 2.1% increase over the prior year of $8.3 million.
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