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Fiscal Year 2019-2020 Approved Budget

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Fiscal Year 2019-2020 Approved Budget CITY OF Boca Raton, FL FY 2019-20 APPROVED BUDGET Scott Singer Jeremy Rodgers Mayor Deputy Mayor Andrea Levine O'Rourke Monica Mayotte Council Member Council Member Andy Thomson Leif J. Ahnell Council Member City Manager CITY OF BOCA RATON FY 2019-20 APPROVED BUDGET Scott Singer Mayor Jeremy Rodgers Andrea Levine O’Rourke Deputy Mayor Council Member Monica Mayotte Andy Thomson Council Member Council Member Leif J. Ahnell City Manager Prepared by the Office of Management & Budget The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to the City of Boca Raton, Florida for its annual budget for the fiscal year beginning October 1, 2019. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This is the 38th consecutive year that the City has received this prestigious award. APPROVED BUDGET TABLE OF CONTENTS Page Overview: How to Use the Budget Document ........................................................................................ 1 TRANSMITTAL LETTER City Manager’s Budget Message .................................................................................................... 3 Mission/Vision/Goals ..................................................................................................................... 8 Goals, Objectives & Priority Policy Actions .................................................................................. 9 City of Boca Raton Organizational Structure ................................................................................. 10 Overview: Explanation of Differences .......................................................................................... 11 Overview: Schedule of Positions ................................................................................................... 13 Overview: Statement of Fund Balances ........................................................................................ 17 Overview: Change in Assessed Valuation .................................................................................... 20 INTRODUCTION General Information ........................................................................................................................ 21 Department to Fund Relationship ................................................................................................... 24 Fund Descriptions ........................................................................................................................... 27 Planning Process ............................................................................................................................. 30 Administrative Policies ................................................................................................................... 32 Budget Process ................................................................................................................................ 38 Flowchart of Budget Process .......................................................................................................... 45 REVENUE INFORMATION Methodology of Revenue Forecasting ........................................................................................... 46 LONG-RANGE FINANCIAL PLAN ................................................................................................. 51 BUDGET SUMMARIES Budget by Fund ............................................................................................................................... 66 Sources of Funds - Fiscal Year 2019-20 ........................................................................................ 67 Sources of Funds - City-wide Pie Chart ......................................................................................... 69 Uses of Funds - City-wide Pie Chart .............................................................................................. 70 Uses of Funds - Fiscal Year 2019-20 ............................................................................................. 71 General Fund - Revenues and Expenditures Summary ................................................................. 73 General Fund Operating ................................................................................................................. 74 General Fund Expenditures by Category ....................................................................................... 75 Historical Summary – Revenues .................................................................................................... 76 Historical Summary – Expenditures ............................................................................................... 77 Comparison Mills Levied - Last Ten Fiscal Years ........................................................................ 78 Schedule of Assessed Valuation & Millage Rates ......................................................................... 79 2019 Tax Bill by Taxing Authority - Use ...................................................................................... 80 PROGRAM BUDGET Program Budget - Fiscal Year 2019-20 .......................................................................................... 81 Revenue by Program....................................................................................................................... 82 Program Expenditures by Fund Type ............................................................................................. 83 Department Expenditures by Program ........................................................................................... 84 General Government and Public Safety ......................................................................................... 85 Physical Environment and Recreation Services ............................................................................. 86 Highways & Streets and Human Services ...................................................................................... 87 i APPROVED BUDGET TABLE OF CONTENTS Page STRATEGIC INITIATIVES ................................ ................................................................................ 88 PERFORMANCE MEASURES ................................ ........................................................................... 91 GENERAL FUND Departmental Budgets: City Council ................................ ............................................................................................ 99 City Manager ................................ ........................................................................................... 100 City Attorney ........................................................................................................................... 113 Financial Services .................................................................................................................... 115 Development Services ................................ ............................................................................. 132 Police Services ........................................................................................................................ 141 Fire-Rescue Services ............................................................................................................... 150 Municipal Services................................ 157 .................................................................................. Recreation Services................................ ................................................................................. 171 General Government ............................... ................................................................................ 185 SPECIAL REVENUE FUNDS CDBG & SHIP Funds ................................ ............................................................................ 186 Economic Development Fund ................................ 189 ................................................................. Law Enforcement Trust Fund & State Forfeiture Fund ................................ 195 ......................... Federal & State Grant Funds................................ ................................................................... 196 Beautification Fund ................................ ................................................................................. 197 Beach & Park District Fund ................................ .................................................................... 201 DEBT SERVICE FUNDS ................................ 210 ...................................................................................... BR COMMUNITY REDEVELOPMENT AGENCY ................................ ........................................ 211 SANITATION FUND ................................ 212 ............................................................................................ STORMWATER UTILITY FUND ................................ 215 ...................................................................... WATER & SEWER FUNDS ................................ 220 ................................................................................ CEMETERY/MAUSOLEUM FUND................................ 231 .................................................................. GOLF COURSE FUNDS...............................
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