City of Wilton Manors, Florida Recommended Operating and Capital Budget Fiscal Year 2020-2021 Prepared by the Finance Department CITY OF WILTON MANORS OPERATING AND CAPITAL BUDGET FISCAL YEAR 2020‐2021 CITY COMMISSION Vacant, Mayor Tom Green, Vice‐Mayor Julie Carson, Commissioner Gary Resnick, Commissioner Paul Rolli, Commissioner _____________________________ CITY MANAGER Leigh Ann Henderson ASSISTANT CITY MANAGER Pamela Landi ______________________________ DEPARTMENT DIRECTORS Kerry Ezrol, City Attorney Faith Lombardo, City Clerk Pennie Zuercher, Finance Director Dio Sanchez, Human Resources Director Paul O’Connell, Police Chief Roberta Moore, Community Development Services Director Patrick Cann, Leisure Services Director David Archacki, Emergency Management/Utilities Director TABLE OF CONTENTS Section Page Budget Overview City Manager's Message A 1 City of Wilton Manors at a Glance A 2 Budget Highlights A 3 Combined Budget Summary A 15 Property Value and Tax Millage Rate Summary A 16 Ad Valorem Tax Rates History A 17 Staffing Summary A 18 Fund Balance Analysis A 19 The Budget Process A 20 Budget Development Guidelines A 22 Fund Structure Overview A 26 Strategic Plan A 29 Detailed Budget Timetable A 31 Budget Summaries Combined Budget Summary B 2 Revenue Summaries B 4 Expenditures Summaries B 6 Revenue Information Annual Revenue Estimates C 1 Analysis of Revenue Sources ‐ Trends and Projections C 7 Expenditure Information General Fund: Mayor and City Commission D 1 City Manager E 1 City Clerk F 1 Finance G 1 Human Resources H 1 City Attorney I 1 Information Technology J 1 Non‐Departmental K 1 TABLE OF CONTENTS Section Page Expenditure Information, continued Police L 1 Federal Equitable Sharing Forfeiture Fund L 12 Police Training & Education Fund L 13 State Law Enforcement Forfeiture Trust Fund L 14 Community Development Services M 1 Emergency Medical Services N 1 Emergency Management & Utilities ‐ Public Services O 1 Leisure Services ‐ Library P 1 Parks and Facilities P 1 Recreation P 1 Special Revenue Funds: Federal Equitable Sharing Forfeiture Fund L 12 Police Training & Education Fund L 13 State Law Enforcement Forfeiture Trust Fund L 14 Fire Special Assessment Fund Q 1 Miscellaneous Grants Fund S 1 Road Improvement Fund T 1 Jenada Gatehouse Special Assessment Fund Y 1 Wilton Drive Improvement District Z 1 Capital Projects Fund R 1 Enterprise Funds: Utilities Fund U 1 Drainage Utility Fund V 1 Recycling Fund W 1 Parking Fund X 1 Jenada Gatehouse Special Assessment Fund Y 1 Wilton Drive Improvement District Z 1 Five Year Capital Improvement Program AA 1 Debt Administration AB 1 Personnel AC 1 Glossary of Budget Terms AD 1 City of Wilton Manors Date: June 22, 2020 To: Mayor and City Commission From: Leigh Ann Henderson, City Manager Re: Submittal of Fiscal Year 2020‐2021 Budget Enclosed you will find your individual City Commission Budget books, submitting the proposed budget for Fiscal Year 2020‐2021. The Commission’s first advertised budget workshop with the Budget Review Committee is scheduled for Tuesday, July 28 at 6:30 pm. The two advertised budget workshops with the City staff have been scheduled for Wednesday, July 29 and Tuesday, August 25, both at 6:30 pm. All workshops and hearings will be held in the Commission Chambers in City Hall. In similar manner as the prior fiscal year, your budget book includes the newly‐updated section on the following pages that provides “Budget Highlights”. This section has been prepared to assist you in easily identifying the changes proposed in the submitted budget in the following areas: personnel; major capital items; operating, and revenues. In addition, the revenues section includes details on the ad valorem rates for the current year (FY 20) and the proposed rates for the upcoming fiscal year (FY 21). The Commission’s two budget hearings with the public are scheduled for Monday, September 14 and Monday, September 21; both at 6:30 pm. As you review the proposed budget prior to the scheduled workshops and throughout the next few weeks, should you have any questions at all, please contact me or Assistant City Manager Pamela Landi. We will be happy to answer your questions at any time either by phone, e‐mail or to set up an appointment to meet with you individually or jointly with the City’s Finance Director and Departmental staff. Leigh Ann Henderson City Manager A - 1 City of Wilton Manors At A Glance The City of Wilton Manors, located in Broward CITY DEMOGRAPHICS EDUCATION County, was incorporated in 1947, and was (2017 Census Estimates) Wilton Manors Elementary created as a municipality under Chapter 165, Population: 12,773 Pace Center for Girls Florida Statutes and named the Village of Median Age (2010 Census ) : 46.8 Somerset Academy Village Wilton Manors. The Laws of Florida, 1953, Median HH Income: $53,642 Little Flower Montessori School Chapter 29609 established the present Average HH Size: 1.79 municipality, designated it the City of Wilton No. of HH 6,687 Manors and enacted its Charter. The City Total Housing Units 7,795 LAND USAGE operates under the Commission-City Manager form of government and provides the (HH = Household) Residential 90.5% following services as authorized by its Charter: Commercial 5.8% general government, public safety, public POLICE AND FIRE Industrial 0.4% services, transportation, and culture and Police Station 1 Governmental 0.5% recreation. The City also provides water Sworn Officers 34 Institutional 0.4% distribution, sewer collection, parking Non-Sworn Staff 17 Miscellaneous 2.4% solidwaste and drainage services. The City is a Fire Station 1 (Fire and Emergency Medical services are (From Broward County Property Appraiser) Date of Incorporation: contracted to the City of Fort Lauderdale.) June 1947 MAJOR EMPLOYERS Form of Government: City of Wilton Manors School Board of Broward County Kids In Distress Somerset Charter School Commission-City Manager Marrinson Group Moss Construction Pace Center for Girls CSL Plasma Area: 1.8 square miles Publix Supermarkets Wilton Manors Rehabiliation Center 2020-2021 Proposed Budget: CITY PARKS PRINCIPAL TAXPAYERS Acres $36,655,011 1. Andrews Avenue Extension Ascend Wilton Twenty Fourth 2.7% 2. Apache Pass Park LG Wilton Park LLC 2.1% 3. Colohatchee Park RKOF Wilton Tower LLC 1.4% 4. Colohatchee Boat Ramp Marrinson Group 1.3% 5. Coral Gardens Park 2701 North Andrews Property 0.9% 6. Donn Eisele Park High Acres TIC LLC 80.0% 7. Hagen Park / Veterans Memorial Florida Power & Light 0.8% 8. Island City Park Preserve Real Sub LLC 0.7% 9. Jaycee Park Carol Williams Trust 0.4% 10. M.E. DePalma Park Moss Office Building LLC 0.4% 11. Mickel Park 12. Rachel Richardson Park 13. Richardson Historic Park & Nature Preserve 14. Snook Creek Boat Ramp 15. Wilton Manors Elementary 16. Waterways www.wiltonmanors.com 17. Womans Club A - 2 CITY OF WILTON MANORS BUDGET HIGHLIGHTS FISCAL YEAR 2020‐21 BUDGET Significant Factors Affecting Budget Preparation COVID‐19 & Economic Downturn On March 9, 2020, Governor Ron DeSantis declared a public health emergency in the State of Florida resulting from the spread of the Novel Coronavirus 2019 (“COVID‐19”). March 13, 2020, the President of the United States declared a national state of emergency. March 18, 2020, the City, along with Broward County, began a shutdown of all non‐essential businesses within the city and closed City Hall to non‐employees. Citizens were asked to remain in their homes. As a result, unemployment climbed to double digits. The stock market experienced multiple days of significant losses. All resulting in an economic downfall locally and nationally. The National Bureau of Economic Research (“NBER”) declared the nation in a recession as a result of the shutdown due to the nationwide pandemic. Reopening of the economy did not begin in Florida until mid‐May with the implementation of phase 1. At the time of publication, the City of Wilton Manors and Broward County had not entered into Phase 2 of reopening. General Fund Budget The General Fund is the City’s primary operating fund, and its primary source of revenue is ad valorem taxes (property taxes), which account for 50.65% of total General Fund revenues. The taxable value of the City’s real estate has continued its recovery, increasing again for the eighth consecutive year after several years of decline due to the Great Recession. The City’s Taxable Value at June 1, 2020 is $1,586,898,260, a total overall increase of 5.56% over prior year. Since the end of the Great Recession, the City has been in the upper tier of Broward County cities for property value increases, with the City’s increase in taxable value this year being above the Broward County average of 4.77%. This increase in property values brings in additional revenue to the General Fund of $466,254 based on the FY21 proposed millage rate of 5.9587, which remains the same as FY 19‐20. However, the City expects a decline in State revenue sharing of $97,237 and half‐cent local sales tax of $214,894, as well as decreases in fines, fees and charges for service, will over shadow the increase in ad valorem revenue for FY 20‐21. The City expects to see an overall decrease in revenues of $1,718,420 (8.72%) as compared to prior year amended budget. A - 3 With the decline in revenue, resulting from the COVID‐19 pandemic, management was faced with the challenge of maintaining essential services for residents while reducing costs to offset the loss in revenues. All‐Funds Budget The FY20‐21 Recommended Budget for all funds is $36,655,011. The tables below compare the proposed FY20‐21 budget to the adopted FY19‐20 budget.