City of DeLand, Florida Annual Budget Fiscal Year October 1, 2019 – September 30, 2020 2020 This page left intentionally blank. CITY OF DELAND, FLORIDA ANNUAL BUDGET FISCAL YEAR OCTOBER 1, 2019 THROUGH SEPTEMBER 30, 2020 Mayor/Commissioner Robert F. Apgar Commissioners Christopher M. Cloudman Kevin S. Reid Charles D. Paiva Jessica C. Davis City Manager Assistant City Manager Michael P. Pleus Michael K. Grebosz City Clerk-Auditor City Attorney Julie A. Hennessy Darren J. Elkind Finance Director Community Development Director Daniel A. Stauffer Richard A. Werbiskis Public Services Director Public Works Director Keith D. Riger Demetris C. Pressley Fire Chief Utilities Director Todd B. Allen James V. Ailes Police Chief Parks and Recreation Director Jason D. Umberger Richard S. Hall This page left intentionally blank. TABLE OF CONTENTS Readers Guide ..................................................................................................................................................................... 7 City Profile ..................................................................................................................................................................... 8 Organizational Chart ................................................................................................................................................................. 9 ICMA Certificate of Achievement ........................................................................................................................................... 10 GFOA Distinguished Budget Presentation Award................................................................................................................... 11 Budget Message ................................................................................................................................................................... 12 Strategic Plan ................................................................................................................................................................... 22 Budget Calendar ................................................................................................................................................................... 33 Financial Management Policy Statement ............................................................................................................................... 34 Fund Types ................................................................................................................................................................... 42 Fund Relationship ................................................................................................................................................................... 45 Revenue Source ................................................................................................................................................................... 46 City Revenue Summary .......................................................................................................................................................... 54 City Expenditure Summary .................................................................................................................................................... 56 General Fund: General Fund Revenue Summary .................................................................................................................................... 58 General Fund Expenditure Summary .............................................................................................................................. 67 General Government Expenditure Summary ................................................................................................................. 68 City Commission ...................................................................................................................................................... 69 City Manager ........................................................................................................................................................... 71 City Clerk ................................................................................................................................................................. 74 Finance ................................................................................................................................................................... 78 Legal ......................................................................................................................................................................... 82 Administrative Services ........................................................................................................................................... 85 Information Technology .......................................................................................................................................... 89 Human Resources .................................................................................................................................................... 93 Community Development .............................................................................................................................................. 97 Public Safety Expenditure Summary ............................................................................................................................. 104 Fire ........................................................................................................................................................................ 105 Police ..................................................................................................................................................................... 111 Public Works .................................................................................................................................................................. 119 Parks and Recreation ..................................................................................................................................................... 129 Transfers and Contingency ............................................................................................................................................ 139 Special Revenue Funds: Confiscated Trust Fund ................................................................................................................................................. 140 Homeless Shelter Fund .................................................................................................................................................. 142 Spring Hill Community Redevelopment Trust Fund ..................................................................................................... 144 Governmental Impact Fees Trust Fund ........................................................................................................................ 150 Community Redevelopment Trust Fund ...................................................................................................................... 152 Grants and Special Revenue Fund ................................................................................................................................. 159 Debt Service Fund ......................................................................................................................................................... 161 Capital Funds: Capital Fund .................................................................................................................................................................. 163 Enterprise Funds: Water and Sewer Fund: Water and Sewer Fund Revenue Summary ........................................................................................................... 166 Water and Sewer Fund Expenditure Summary ..................................................................................................... 171 Public Services ................................................................................................................................................ 172 Utilities ........................................................................................................................................................... 178 Customer Service ........................................................................................................................................... 189 Water and Wastewater Trust Fund .............................................................................................................................. 193 Airport Fund ................................................................................................................................................................. 195 Refuse Fund .................................................................................................................................................................. 202 Stormwater Fund .......................................................................................................................................................... 204 Permits and Inspections Fund ...................................................................................................................................... 210 Internal Service Funds: Health Insurance Cost Containment Fund ...................................................................................................................