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Fy 2021 City of Dunedin, Florida

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Fy 2021 City of Dunedin, Florida FY 2021 CITY OF DUNEDIN, FLORIDA TENTATIVE OPERATING & CAPITAL BUDGET AUGUST 24, 2020 1 CITY OF DUNEDIN, FLORIDA FY 2021 TENTATIVE OPERATING & CAPITAL BUDGET AUGUST 24, 2020 CITY OFFICIALS Julie Ward Bujalski Mayor Heather Gracy Vice Mayor Deborah Kynes Commissioner Maureen “Moe” Freaney Commissioner Jeff Gow Commissioner Jennifer K. Bramley City Manager Thomas Trask City Attorney Rebecca Schlichter City Clerk Prepared by: Ashley Kimpton, Budget Manager Les Tyler, Director of Finance 2 Julie Ward Bujalski Mayor Heather Gracy Vice Mayor Deborah Kynes Commissioner Maureen “Moe” Freaney Commissioner Jeff Gow Commissioner 3 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Pres entation Award PRESENTED TO City of Dunedin Florida For the Fiscal Year Beginning October 1, 2018 Executive Director 4 FY 2021 TENTATIVE OPERATING AND CAPITAL BUDGET TABLE OF CONTENTS Title Page ______________________________________________________ 1 City Officials ___________________________________________________ 2 Distinguished Budget Presentation Award __________________________ 4 Table of Contents _______________________________________________ 5 Executive Summary ____________________________________________ 9 Transmittal Memo ____________________________________________ 11 Dunedin: At A Glance _________________________________________ 17 Advisory Boards and Committees ________________________________ 18 Community Profile ____________________________________________ 19 Economic Outlook ____________________________________________ 20 Dunedin’s History ____________________________________________ 24 The City of Dunedin’s Six EPIC! Goals ____________________________ 26 Budget Guide and Financial Policies ______________________________ 29 Budget Process ______________________________________________ 31 FY 2021 Budget Timeline ______________________________________ 33 Budget Policies ______________________________________________ 35 Balanced Budget __________________________________________ 35 Budgetary Level of Control___________________________________ 35 Budget Adjustments ________________________________________ 35 Basis of Accounting ________________________________________ 35 Basis of Budgeting _________________________________________ 36 Revenue Estimates ________________________________________ 36 Expenditure/Expense Appropriations by Category ___________________ 37 Fund Types _________________________________________________ 39 Fund Structure ______________________________________________ 41 Funding Source by Department _________________________________ 42 Fund Balance and Reserves ____________________________________ 43 Debt Policy _________________________________________________ 49 Debt Summary ______________________________________________ 58 Budget Summary ______________________________________________ 63 Resolution 20-14 Adopting the Tentative FY 2021 Operating & Capital Budget ____________________________________________________ 65 5 Citywide Organizational Chart___________________________________ 67 Personnel by Department ______________________________________ 69 Personnel Changes Summary __________________________________ 71 Personnel by Fund ___________________________________________ 71 All Funds Budget Summary ____________________________________ 73 FY 2021 Tentative Budget Summary _____________________________ 74 Fund Balances, Schedule of Transfers, Schedule of Grants ___________ 75 General Fund _______________________________________________ 76 Stadium Fund _______________________________________________ 80 Impact Fees Fund ____________________________________________ 82 Public Art Fund ______________________________________________ 84 Building Fund _______________________________________________ 86 County Gas Tax Fund _________________________________________ 88 Penny Fund_________________________________________________ 90 Community Redevelopment Agency (CRA) Fund ____________________ 94 Solid Waste Utility Fund _______________________________________ 98 Water/Wastewater Utility Fund _________________________________ 100 Stormwater Utility Fund _______________________________________ 104 Marina Fund _______________________________________________ 106 Fleet Services Fund _________________________________________ 108 Facilities Maintenance Fund ___________________________________ 110 Risk Safety Fund ____________________________________________ 112 Health Benefits Fund ________________________________________ 114 Information Technology Services Fund ___________________________ 116 Department Budgets City Commission ____________________________________________ 119 City Attorney _______________________________________________ 123 City Clerk _________________________________________________ 127 City Manager_______________________________________________ 131 Communications ____________________________________________ 135 Community Development _____________________________________ 139 Economic & Housing Development ______________________________ 145 Finance ___________________________________________________ 151 Fire Rescue________________________________________________ 155 Human Resources & Risk Management __________________________ 161 IT Services ________________________________________________ 167 Law Enforcement ___________________________________________ 173 Library ____________________________________________________ 175 Parks & Recreation __________________________________________ 179 Public Works _______________________________________________ 195 Capital Improvements Plan _____________________________________ 229 Capital Improvements Plan Overview ____________________________ 231 FY 2021 – FY 2026 Capital Improvements Plan By Fund _____________ 234 FY 2021 – FY 2026 Capital Improvements Plan By Project & Fund _____ 236 6 FY 2021 – FY 2026 CIP Request Forms (sorted by Fund) ____________ 240 Glossary ____________________________________________________ 355 Appendix A: Summary of FY 2021 Initiatives and CIP by EPIC! Goal ___ 367 Appendix B: FY 2020 Progress on Initiatives ______________________ 375 Appendix C: FY 2021 Personnel Requests and Updates on Prior Year Requests ____________________________________________________ 381 7 This page intentionally left blank. 8 EXECUTIVE SUMMARY FY 2021 TENTATIVE OPERATING & CAPITAL BUDGET 9 This Page Intentionally Left Blank 10 August 24, 2020 City of Dunedin 542 Main Street Dunedin, FL 34698 Honorable Mayor and City Commissioners, Due to the projected financial impact of COVID-19 the financial outlook has changed for our City and the State of Florida. S&P Global announced in March 2020 that the measures to contain COVID-19 have pushed the global economy into a recession. While the financial impact is not certain at this time, we have planned for an economic downturn with projected reductions in revenue in FY 2020 and FY 2021, and have reduced costs in FY 2020 in areas such as: • Only recruiting for essential positions. • Reducing travel and training costs. • Delaying or cancelling capital projects and repair and maintenance type projects where practical. The FY 2021 Tentative Operating and Capital Budget for the City of Dunedin has been adjusted to assist in delivering a balanced FY 2021 budget. Some Business Plan initiatives and projects have been cancelled, delayed or cost reduced in FY 2021 to reach that goal. This budget has been prepared in accordance with all applicable City, State, and Federal requirements and accounting standards. Net expenditures (“net” includes depreciation and removes capital and debt principal payments) for FY 2021 total $101,915,908 including $31,426,191 in the General Fund. The FY 2021 budget is aligned with the Strategic Plan and the Business Plan. Staff is proposing that the millage rate for FY 2021 remain the same at 4.1345 mills. BUDGET HIGHLIGHTS Property Taxes and Millage Rate On July 1, 2020, the Pinellas County Property Appraiser provided estimated municipal gross taxable values to cities under its jurisdiction. The City of Dunedin and its downtown tax increment financing district (Community Redevelopment District) exceeded growth rates seen in most other municipalities, as well as the County as a whole. The millage rate for FY 2021 remains at 4.1345 mills, the same rate as adopted in FY 2016 through FY 2020. 11 FY 2020 FY 2021 Est. % Change in NAME Total Taxable Value Total Taxable Value Total Taxable Value Dunedin TIF District $ 170,473,367 $ 184,911,720 8.47% City of Dunedin $ 2,823,839,751 $ 3,060,885,147 8.39% Pinellas County $ 85,468,863,997 $ 91,679,472,678 7.27% All Funds Revenues Total citywide revenues for FY 2021 are projected at $130,592, 387, a 9% decrease from the FY 2020 budget as explained below. Property Taxes are projected to increase $993,163 or 8% in all funds; and a projected decrease of $362,200, or 4% in other taxes such as local utility and communications taxes. Charges for services decreased by $225,482 compared to FY 2020. Intergovernmental revenues decreased $24.0 million, or 76%, due primarily to a decrease in FY 2021 in grant contributions from Pinellas County for the Blue Jays Stadium and Player Development Complex projects. The County’s obligation towards these projects was received in FY 2020 in the amount of $23 million. Also, revenue from Debt Proceeds has increased $10.7 million, or 36%, from FY 2020, due to debt proceeds for the Water/Sewer State Revolving Loans for the Wastewater plant projects in FY 2021. ALL FUNDS - REVENUE REVENUE SOURCE FY 2020 BUDGET FY 2021 BUDGET % CHANGE $ CHANGE Property
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