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23-2244 Adopting Budget FY 2023-2024 ORDINANCE NO. 23-2244 AN ORDINANCE OF THE CITY OF LONGWOOD, FLORIDA, ADOPTING THE ANNUAL BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024 AND ACCOMPANYING FIVE YEAR CAPITAL IMPROVEMENT PLAN; APPROPRIATING, AND ALLOCATING REVENUE AND EXPENDITURES OF THE CITY FOR THE FISCAL YEAR 2023/2024, PROVIDING FOR AMENDMENT BY ORDINANCE OR RESOLUTION, PROVIDING FOR CONFLICTS, SEVERABILITY, AND EFFECTIVE DATE. WHEREAS, under Section 6.04 of the City Charter of the City of Longwood, Florida, and the laws of the State of Florida, a proposed budget of the estimated revenues and expenditures and a complete financial plan of all city funds and activities for the Fiscal Year 2023/24 has been reviewed and evaluated, and WHEREAS, the City of Longwood of Seminole County, Florida, on September 18th, 2023 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the City Commission is of the opinion that all of the items of anticipated revenues and expenditures for the said fiscal year are reasonable, necessary, and proper for the administration of the affairs of and the proper conduct of the business of the City of Longwood;and WHEREAS, under Section 3.10 of the City Charter of the City of Longwood, Florida, the City Commission can by ordinance adopt or amend an administrative code or establish, alter or abolish any City department, office or agency; and WHEREAS, after further review, the City Commission desires to adopt said budget as submitted set forth the following estimated fiscal data for the year 2024; Revenues and Fund Balance $78,459,559 Expenditure Requirements $78,459,559 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF LONGWOOD, FLORIDA,AS FOLLOWS: SECTION 1: There is hereby adopted a budget for the fiscal year 2023/24 for the City of Longwood, Florida, for the period beginning October 1, 2023, and ending September 30, 2024. Ordinance No.23-2244 Page 1 of 3 SECTION 2: A complete copy of the entire budget for the fiscal year 2023/24 consisting of estimated revenues and expenditures is attached to this ordinance and specifically incorporated herein along with all amendments thereto made by this Commission on the date of adoption. SECTION 3: With respect to the Capital Improvement Projects(CIP) included in the line item budgets for funds or departments, such are considered subcategories within a fund, and not themselves considered separate funds or programs. Transfer of appropriations between capital projects line items in the CIP will be permissible through a budget amendment approved by City Commission through a Resolution. Modifications to the CIP affecting the total amount of appropriations in a fund or department will require City Commission approval through a budget amendment. SECTION 4: All ordinances or parts of ordinances in conflict herewith be and the same are hereby repealed. SECTION 5: This ordinance may be amended by ordinance or resolution. SECTION 6: If any section, sentence, clause, or phrase of this ordinance is held to be invalid or unconstitutional by a court of competent jurisdiction, the holding shall in no way affect the validity of the remaining portions of this ordinance. SECTION 7:This Ordinance shall become effective on October 1, 2023. FIRST READING (ADOPT TENTATIVE): September 6, 2023 SECOND READING (ADOPT FINAL): September 18, 2023 PASSED AND ADOPTED THIS 18th DAY OF September A.D., 2023. CITY COMMISSION CITY OF LONGWOOD, FLORIDA TONY O I, MAYOR ATTEST: L N C , City Clerk Ordinance No.23-2244 Page 2 of 3 Approved as to form and legality for the use and reliance of the City of Longwood, Florida,only. DANIE W. LAN Y, 0 Y Ordinance No.23-2244 Page 3 of 3 2024 PROPOSED BUDGET October 1, 2023 September 30, 2024 CITY OF LONGWOOD, FLORIDA City of Longwood, Florida 2023/2024 Budget October 1, 2023 – September 30, 2024 City Commission Tony Boni, Mayor Matt McMillan, Deputy Mayor Matt Morgan, Commissioner Abby Shoemaker, Commissioner Brian D. Sackett, Commissioner Executive Staff Clint Gioielli, City Manager Michelle Longo, City Clerk Judith Rosado, Financial Services Director David Dowda, Police Chief Michael Peters, Fire Chief Shad S.Smith, Public Works Director Chris Kintner, Community Development Director Magdala Ridore, Human Resources & Risk Management Director Chris Capizzi, Leisure Services Director Craig Dunn, Information Technology Director City of Longwood FY 2023-2024 Proposed Budget T ABLE OF C ONTENTS READER’S GUIDE Reader’s Guide ..............................................2 COMMUNITY PROFILE Our Vision and Mission ................................6 Budget Award ................................................7 Organizational Chart .....................................8 City of Longwood Location .......................... 9 History of Longwood .................................. 10 Community Snapshot .................................. 14 Longwood Demographics ...........................15 Longwood City Commission....................... 17 Longwood City Manager ............................. 22 BUDGET MESSAGE City Manager’s Budget Message ................ 23 BUDGET OVERVIEW Budget Document ........................................34 Budget Guiding Policies ..............................36 Budget Process ............................................38 Budget Calendar .........................................41 Budgetary Basis ...........................................43 Financial Structure ......................................44 CITYWIDE BUDGET Major Revenue Sources...............................47 Historical Revenue Summary ......................57 Historical Expense Summary ......................58 Long-Range Financial Plan .........................59 Citywide Budget Summary .........................62 Estimated Changes in Fund Balance ...........63 Revenues by Type .......................................65 Expenses by Major Category ......................66 Citywide Sources .........................................67 Citywide Uses ..............................................68 Appropriations by Fund...............................69 Citywide FTE’s ...........................................70 GENERAL FUND BUDGET General Fund Budget Summary ..................71 General Fund Overview ..............................72 General Fund: Total Sources.......................73 General Fund Revenue Detail.....................74 General Fund: Total Uses ............................77 General Fund Allocations............................78 DEPARTMENTS Administration ............................................. 79 City Commission ...................................80 City Attorney .........................................85 City Clerk .............................................. 87 City Manager .........................................94 General Services .................................. 100 Human Resources ................................ 104 Financial Services ...................................... 111 Information Technology ............................ 127 Law Enforcement ...................................... 133 Fire and Rescue ......................................... 142 Community Development .........................149 Leisure Services ........................................ 156 Public Works-Streets .................................165 Non-Departmental ..................................... 171 Public Utilities ...........................................203 SPECIAL REVENUE FUNDS Special Revenue Funds Summary.............172 Building and Inspection Fund ...................175 Police Education Fund...............................179 Special Law Enforcement Trust Fund .......180 ARPA Fund...............................................181 Special Assessment Fund ..........................182 Parks and Events Fund ..............................184 Citizens on Patrol Fund .............................186 CERTFund................................................187 Police Impact Fees Fund ...........................188 Fire Impact Fees Fund...............................189 Recreation Impact Fees Fund ....................190 PW-Administrative Impact Fees Fund......191 Stormwater Management Fund .................192 CAPITAL PROJECT FUNDS Capital Project Funds Summary ................... 198 Public Facilities Improvement Fund ............ 199 Capital Projects Fund ................................... 201 ENTERPRISE FUNDS Enterprise Funds Summary .......................... 20 Public Utilities Fund ..................................... 20 Public Utilities R&R Fund ........................... 21 Public Utilities Impact Fees Fund ................ 21 CAPITAL IMPROVEMENT PROGRAM Five-Year Capital Improvement Plan ........... 21 Capital Detail Project Detail ......................... 22 LONG TERM DEBT Long Term Debt Policy ................................ 27 Capital Improvement Notes .......................... 27 State Revolving Fund Loans ........................ 27 Long Term Debt Analysis ............................ 28 PERSONNEL Human Resources Overview ........................ 28 Authorized Positions .................................... 28 Position Comparison by Fund ...................... 29 Payroll Allocations ....................................... 29 Po sition History ............................................ 29 Grade Step Pay Plan ..................................... 29 GLOSSARY Glossary of Terms ........................................ 29 READER'S GUIDE The budget is the City’s fundamental policy document. It describes the City’s goals and details how resources are allocated to achieve these goals. In addition, the budget serves as the annual financial plan, an operations guide, and a communications tool. The budget guide provides an overview of the elements of the budget document. It also includes a glossary of budget terminology. Organization of the Budget Document Table of Contents The Table of Contents lists and shows the page number for information in the Budget. Community Profile This section provides the City’s Mission Statement, background information on the City including its location, history, and the structure of the organization, the City’s demographic information, and the form of government by introducing the City Commission and the Acting City Manager. Budget Message The budget message prepared by the Acting City Manager summarizes the City’s current year activities and long-term position, highlights new programs and opportunities, and outlines both short and long-term goals of the City. Furthermore, the Budget Message identifies challenges faced in the year ahead and describes how the City intends to address these challenges and proceed in a way that ensures fiscal stability and accountability. Budget Overview The budget documentprovides an overview of the guidance and direction used to manage the fiscal resources of the City. Provides an overview of the policies established in preparing the proposed budget and describes the legal authority in establishing the budget; how it is presented and justified; and the adoption and execution of the budget. Citywide Budget The Citywide Budget provides s financial information on projected revenues, expenditures, fund balances,and reserves. This section includes the Budget Summary of Funds as well as detailed fund descriptions and information on all revenue sources and expenditure projections. This section also includes fund balance trends and detailed revenue and expenditure data for the next year. City of Longwood 2FY 2023-2024Proposed Budget READER'S GUIDE General Fund The General Fund Summary section includes the schedules pertaining specifically to the general fund. City Departments Organizational Chart: Each Department section begins with an Organizational Chart. Each chart displays the department’s positions and their relationship to one another. Department Description: Includes a detail description of the department and the specific functions and duties. Goals and Objectives: Objectives are outlined in bullet format and represent each department’s objectives for FY2023- 2024. Highlights: Highlights are outlined in bullet format and represent each department’s accomplishments for FY2022-2023. Performance Measures: Departmental Performance Measures for the upcoming fiscal year as well as the prior fiscal years are also outlined in table formats. As part of the city’s ongoing process improvement, each department has identified key performance measures that are aligned with the City Mission Statement and track the measures over multiple fiscal years. Summary: The Summary in a table format provides with authorized positions for each department approved for the upcoming fiscal year as well as prior year. The number of positions includes full-time and part- time positions. Also includes the total for Personnel, Operating and Capital Expenses. The funding source includes the various sources of funding for the operation of the department. Line Item Detail: The Line Item Detail provides with each line expense accounts used by each department for the operations of the department. It includes FY2021-2022 actual expenses, FY2022-23 Budget and Estimates; and FY2023-2024 proposed budget. City of Longwood 3FY 2023-2024Proposed Budget READER'S GUIDE Special Revenue Funds The Special Revenue Funds section provide with a schedule of the combined revenues and expenditures for all special revenue funds. Each of the various funds display their budgets in a similar format to the departmental section of the General Fund. Capital Project Funds The Capital Project Funds section provide with a schedule of the combined revenues and expenditures for the Public Facilities and Capital Projects Funds. Each of the various funds display their budgets in a similar format to the departmental section of the General Fund. EnterpriseFunds The Enterprise Fund section provide with the Water and Wastewater funds and how they are used. A schedule of the combined revenues and expenses for all funds is provided. Each fund displays their budgets in a similar format to the departmental section of the General Fund. Capital Improvement Program The Capital Improvement Program shows a summary of the five-year plan for the purchase of vehicles, equipment, and infrastructure improvements. A detail sheet for each project is also presented that provides the funding, project description, justification, project alternatives,and project impact on the operating budget. Long Term Debt The Long-Term Debt section shows all debt the City currently has starting with the Capital Improvement Notes, State RevolvingFund Loans, followed by the Long-Term Debt Analysis providing with current loan balances and what it is due within a year. Workforce The Workforce shows authorized full-time and part-time positions for each department. The Position Comparison by Fund Schedule provides three years and change between the last two fiscal years. Payroll Allocations shows percentage of positions that are split between departments or funds. This section also includes the Grade Step Schedule for non-union, Blue Collar Teamsters, Police Department Teamsters and Fire Department IAFF, and a 10-year position history. City of Longwood 4FY 2023-2024Proposed Budget READER'S GUIDE Glossary Provides a glossary of defining terms that are either technical in nature or have a unique meaning for the City City of Longwood 5FY 2023-2024Proposed Budget Our Mission Statement “To foster citizen trust by practicing open, accountable and responsive government; providing quality core services; promoting long-term prosperity; encouraging smart growth in harmony with the City’s unique heritage and urban surroundings; strengthening the City’s standing as a preeminent destination for commercial endeavors, and promoting livability by enhancing and protecting our neighborhoods.” City of Longwood 6FY 2023-2024Proposed Budget Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Longwood, Florida, for its Annual Budget for the fiscal year beginning October 01, 2022. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. City of Longwood 7FY 2023-2024Proposed Budget ORGANIZATIONAL CHART City of Longwood 8FY 2023-2024Proposed Budget CITY OF LONGWOOD LOCATION Longwood is located at . City of Longwood 9FY 2023-2024Proposed Budget HISTORY OF LONGWOOD Longwood has been a destination point for Florida travelers since coastal tribes used The Senator, an ancient bald cypress, to find their way over land from the St. Johns River to trading grounds at Spring Hammock. As far as American Colonial history goes, Longwood as well as most of Seminole County shares its frontier beginnings with the early settlement of Orange, Lake, Brevard, Volusia, and Osceola Counties that make up the Orlando Metro Area. Central Florida's development began after the Second Seminole War (1837-1842). By the early 1860s, both Sanford and Orlando were small settlements that had developed near the Seminole War forts built between 1837 and 1838. Settlers began arriving at what would become Longwood during the lull between the end of the Seminole Wars in the 1850s and the beginning of the Civil War. The earliest settlers to the Longwood area arrived in the early 1870s. John Neill Searcy came from Tennessee in March of 1873, and Edward Warren Henck arrived from Boston in November of the same year. Both came by steamboat up the St. Johns River to Sanford and were soon granted Longwood homesteads. A small community had begun to develop. Mr. Henck found the Hartley Family homesteading at Fairy Lake which is now the Columbus Harbor neighborhood when he first arrived. "There were no other inhabitants in what is now the corporation of Longwood," Henck wrote in a brief history of his early days in Florida for historian William Fremont Blackman's History of Orange County, Florida, published in 1927. City of Longwood 10FY 2023-2024Proposed Budget E.W. Henck was a railroad man, hotel owner, and real estate promoter who served with the E.W. Henck honor guard that accompanied President Abraham Lincoln's body on the train trip from Washington to Illinois. After 2 days at Mellonville's "so-called hotel," Henck set out south on foot. Fifteen miles to the south, he selected his homestead on land south of Myrtle Lake. The mail rider was replaced by Joseph Bumby's stage line when, on May 19, 1876, the Longwood Post Office was established with Henck as the first postmaster. He selected the name Longwood after a suburb of Boston, which he as a young engineer helped lay out. Henck began making horseback trips to search for a route for a railroad linking Sanford and Orlando, then a mere trading post. Henry Sanford provided some of the lands. Henck led a group of local businessmen in getting the first post-Civil War railroad, the South Florida Railroad, constructed in Florida. The South Florida Railroad began construction in the fall of 1879, and regular rail service between Orlando and Sanford started on November 15, 1880. Eventually, Henck sold controlling interest in his railroad to the Henry Plant rail system. He also initiated the construction of the Longwood Hotel, which was completed in 1886. Henck was elected Longwood's first mayor in 1885. A decade later, and under Henck's steady real estate promotions, Longwood had 5 churches, 3 hotels, including 2 built by Henck, 8 stores, and a weekly newspaper. Another early settler from Boston, Frederick Rand, together with the Searcy family, founded Christ Episcopal Church, which still stands on Church Avenue. Rand's parents raised funds in Boston to assist with the building of the church. Rand was also associated with Henck and the founding of the railroad. Although the railroad from Sanford to Jacksonville was not completed until the mid- 1880s, the railroad from Sanford to Orlando, completed in 1880, increased access to the area for those who arrived by steamship. Growth was rapid, and by 1886 the population was 1,000. Longwood was among the largest communities in Orange County (Seminole County was formed in 1913). City of Longwood 11FY 2023-2024Proposed Budget Another notable early settler of Longwood is Mr. Pyotr Alekseyevich Dementyev. The 1884-85 State Gazetteer and Business Directory lists Longwood's chief industry as the P.A. Demens and Co. sash, door, and blind factory. In those days, it was the major supplier of lumber and building materials for much of the area. The company's owner was Pyotr Alekseyevich Dementyev, whose name was later shortened to Peter Demens. He was 31 when he came to Florida in June 1881 as an expatriate nobleman who had been on the losing end of a political feud in Czarist Russia. Upon arriving in Longwood, Mr. Demens bought 30 acres of groves and a 30 percent interest in a local sawmill, later buying out his partners. His expansion plans included a contract to build railroad station houses from Lakeland to Dade City. He also supplied labor and material for buildings at Rollins College. He became the owner of a charter for a railroad to run from the community of Lake Monroe to south of Lake Apopka when its owners couldn't pay a debt. He completed the line to the new town of Oakland and later to the Tampa Bay area. The town at the end of the line became St. Petersburg, a name selected by one of his partners to honor Demens' hometown. By 1889, though, Demens sold his railroad to get out of debt and moved to North Carolina. Longwood’s Historic District encompasses roughly 190 acres and has 37 contributing structures. It became part of the National Register of Historic Places in October 1990. The District, the heart and soul of the city, is well hidden near the intersection of State Road 434 and County Road 427. Describing this area as “quaint” would be a major understatement. In addition to the Longwood Hotel, the Historic District boasts a handful of historic structures, including the 1873 Inside-Outside House (now home to a small business called Culinary Cottage), the 1879 Christ Episcopal Church and the 1885 Bradlee-McIntyre House, a former winter cottage and a fine example of Queen Anne-style architecture.The Historic District also contains City Hall, the Community Building, and a number of city administration buildings. In addition, a couple of specialty stores and boutiques can City of Longwood 12FY 2023-2024Proposed Budget be found here. One of the major goals of City Officials is to attract more residents and visitors to this charming area. The Longwood Police Department is comprised of 50 law enforcement officers and support staff providing 24- hour coverage to the City's residents, the business community, and visitors. The police department utilizes Uniform Road Patrol, Traffic Enforcement, Criminal Investigations, Community Relations, Code Enforcement/Field Services, and School Resource Programs.These programs are utilized to enforce all state and local laws, while also protecting the lives and property of the citizens of Longwood. The Longwood Police Department is committed to Our Community. The City of Longwood Fire/Rescue is a full-service fire department offering advanced In addition life support, medical transport, fire suppression, and fire safety training. to emergency scene operations, the Fire Department is proactively engaged in emergency management planning, construction plans review, and on-site code and standard compliance through fire and life safety inspections. The City of Longwood Fire Department answers 4,000 annual emergency calls to a population of 50,000 citizens residing in a suburban/industrial community. To do so, the Fire Department operates out of 2 stations strategically located throughout the city to provide a maximum response in minimum time. The City has 43.5 career fire employees who staff these 2 stations. The Longwood Fire/Rescue Department protects 6 square miles in the city limits and an additional 4 square miles with automatic aid responses with Seminole County and surrounding municipalities. City of Longwood 13FY 2023-2024Proposed Budget COMMUNITY SNAPSHOT 2022 STATISTICS Median Household Income $75,896 Housing Median Home $288,516 Value Employed 8,033 61.2% 24.0% Median Age White Collar Blue Collar 44 years Population Education 15,612 30.2 % Bachelor’s Degree or Higher City of Longwood 14FY 2023-2024Proposed Budget LONGWOOD DEMOGRAPHICS Populationby Year: CITY OF LONGWOOD POPULATION BY FISCAL YEAR 16,451 15,612 15,409 15,099 14,899 14,718 14,311 13,741 18,000 13,553 13,733 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 - 2013201420152016201720182019202020212022 Ten Principal Employers: City of Longwood 15FY 2023-2024Proposed Budget LONGWOOD DEMOGRAPHICS Ten Principal Local Taxpayers:(Amounts expressed in thousands) Unemployment Rate: 8.0% 7.2% 7.0% 6.3% 6.0% 4.9% 5.0% 4.3% 4.2% 4.1% 3.6% 4.0% 2.5% 2.6% 3.0% 2.4% 2.0% 1.0% 0.0% FY 2013FY 2014FY 2015FY 2016FY 2017FY 2018FY 2019FY 2020FY 2021FY 2022 City of Longwood 16FY 2023-2024Proposed Budget LONGWOOD CITY COMMISSION The City of Longwood, according to its Charter, operates under the "Commission- Manager" form of government. Policymaking and legislative authority are vested in selected by the Commission to serve as Mayor on an annual basis. The City Commission is responsible for passing ordinances and resolutions, adopting the budget, appointing committees, and hiring the City Manager, City Attorney, and City Clerk. The City Commission is elected on a non-partisan basis by district and serves four-year (4) staggered terms. The City Manager is responsible for carrying out the policies established by the City Commission, overseeing the day-to-day operations of the City, and appointing the executive staff. Tony Boni, Mayor Commissioner Boni was elected to the Longwood City Commission at a Special Meeting the Deputy Mayor rotated to District #2 and Commissioner Boni served as Deputy Mayor until November 2022. At the May 1, 2023 City Commission Meeting, the Commission elected him as Mayor of the City of Longwood and he will serve until May 2024. City of Longwood 17FY 2023-2024Proposed Budget LONGWOOD CITY COMMISSION Matt McMillan, Deputy Mayor Commissioner McMillan was elected to the Longwood City Commission on November 3, 2020. At the November 21, 2022 City Commission Meeting the Deputy Mayor rotated to District #3 and Commissioner McMillan will be serving as Deputy Mayor until November 2023. City of Longwood 18FY 2023-2024Proposed Budget LONGWOOD CITY COMMISSION Abby Shoemaker, Commissioner Abby Shoemaker was elected to the Longwood City Commission on November 7, 2017. At the November 16, 2020 City Commission Meeting the Deputy Mayor rotated to District #1 and Deputy Mayor Shoemaker served until November 2021. City of Longwood 19FY 2023-2024Proposed Budget LONGWOOD CITY COMMISSION Matt Morgan, Commissioner Matt Morgan was elected to the Longwood City Commission on November 7, 2017. He served as Deputy Mayor from November 2018 until May At the May 6, City Commission Meeting, the Commission elected him as Mayor of the City of Longwood, and he served as Mayor until September 2020. He was elected again at the May 2, 2022, City Commission Meeting and he served until May 2023. City of Longwood 20FY 2023-2024Proposed Budget LONGWOOD CITY COMMISSION Brian D. Sackett, Commissioner Brian D. Sackett was first elected to the Longwood City Commission on November 4, 2003.HeservedasDeputyMayorfromMay3,2004,untilNovember2004,from November 2016 until November 2017, and again from May 6, , until November 2020. At the May 2008 City Commission Meeting, the Commission first elected him asMayorandheserveduntilMay2HewaselectedMayorattheMay7,2012 City Commission Meeting and served until May 2014. He was elected again at the May 3, 2021 City Commission Meeting and served until May 2022. City of Longwood 21FY 2023-2024Proposed Budget LONGWOOD CITY MANAGER Clint Gioielli, City Manager The City Manager is appointed by and serves at the pleasure of the City Commission. As the chief administrative officer, the City Manager is directly responsible to the City Commission for the operation of all City Departments. In addition to the City Manager's duties of providing leadership, direction, and guidance to the City Departments, the City Manager is responsible for the implementation of policies and programs adopted by the City Commission. This requires the City Manager to have a professional understanding of how all city functions operate together to their best effect. The City Manager is responsible for developing an annual budget and capital improvement program which identifies the level of service required to meet community expectations. The City Manager is also extensively involved with a wide variety of economic development activities. City of Longwood 22FY 2023-2024Proposed Budget CITY OF LONGWOOD Fostering citizen trust and cultivating a prosperous community September , 2023 Honorable Mayor Tony Boni and Members of the City Commission Longwood, Florida Under State Law and according to Article VI, Section 6.02 and 6.03 of the City Charter, I am pleased and honored to present for your consideration the Proposed Fiscal Year 2023-2024 Operating Budget and the 2024-2028 Capital Improvement Program (CIP) for the City of Longwood. This proposed budget represents a balanced spending plan for the delivery of specific services and programs to the residents and businesses of the City of Longwood and reflects the City Commission’s priority of continuing to provide a high level of service to our community. A balanced budget is defined as revenues and other sources equaling expenditures/expenses and other uses including reserves. This document serves as a policy tool for City Commission, an operations guide for city staff, a financial plan for all city stakeholders, and a communications device for the public. Key information is presented through the use of data, graphs and tables, making it easier for the reader to follow the relationships between data and interpret financial information. The 2022-2023 budget received the Distinguished Budget Award from the Government Finance Officers Association. To receive this award, the City of Longwood had to publish a budget document that meets the program criteria as a policy document, a financial plan, an operation guide and a communication device. This award is valid for one year and the 2023- 2024 budget is being prepared to once again meet the guidelines prescribed and will be submitted to GFOA to determine if it is eligible for another year. The budget includes a significant focus on the five strategic priority areas of the City’s Mission. The lead pages of each departmental budget include a highlight of goals and objectives and performance measures cross referenced to these strategic priority areas: City of Longwood 23 FY 2023-2024 Proposed Budget To foster citizen trust by practicing open, accountable and responsive government; Providing quality core services; Promoting long-term prosperity; Encouraging smart growth in harmony with the City’s unique heritage and urban surroundings; Strengthening the City’s standing as a preeminent destination for commercial endeavors; Promoting livability by enhancing and protecting our neighborhoods. Millage Rate and Property Values Property values have continued to trend positively since 2012. The proposed budget was Valorem Property Tax millage since Fiscal Year Statutes. Based on the City’s most recent preliminary taxable values released by the Seminole County Property Appraise approximately $77.2 million in new construction. tax revenues. The fiscal year 2023-2024 proposed budget maintains the property tax rate of 00 mills; unchanged for the eleventh consecutive year. The Department of Revenue requires that the City report its “rolled-back rate,” which is the millage rate that would bring in the same amount of property tax revenue as the prior year (without fact over the roll- City of Longwood 24FY 2023-2024Proposed Budget Budget Highlights: The proposed citywide combined uses of funds including operations, transfers, and fund balance for the fiscal year 2023-2024 is $78, an increase of $ or 2 compared to the fiscal year 2022- The total estimated revenues from all sources (net from interfund transfers) are approximately $ million. The total expenditures from all uses (net from interfund transfers) are compared to the fiscal year 2022-2023 adopted budget. This increase is primarily attributable to capital projects. The FY 2023-24 Proposed Budget includes funding from the state in the form of grants, and from the city in the form of charges for services, as well as tax revenues based on the ad vide sufficient funding to support the following: Staffing The City’s total authorized positions for all funds and departments remained the same as in fiscal year 2022-23 with 173 positions. However, the following positions were reclassified: • Stormwater Supervisor reclassed to Streets & Stormwater Division Manager • Public Works Maintenance Specialist increased 1 and Streets Supervisor decreased 1 • HR Generalist reclassed to create HR Program Manager • One Customer Service Rep reclassed to create Senior Customer Service Rep City of Longwood 25FY 2023-2024Proposed Budget • Utilities Division Manager reclassed to create Deputy Director of Public Works & Utilities • Public Works Coordinator reclassed to create Public Works Administrative Office Manager • Funded Deputy Police Chief and one Lieutenant position will be unfunded by end of FY23-24 • Community Development Coordinator title changed to Senior Administrative Assistant to align to job description. Salary and Benefits • The proposed budget includes a salary increase effective October 1st for non-union employees. • The contractually committed wage adjustment for union member employees is also included. • and avoid the compression of salaries within paygrades. • • Health insurance costs increased by approximately • The actuarial determined percentage for City contributions related to the Police and Insurance • Property, General Liability, and Worker’s Compensation insurance costs increased by Non-Departmental • The proposed budget includes funding from the General Fund to the Capital Projects Parks and Events Fund for special projects. Please see the CIP detail under the Capital Improvement Plan Section for further details. Capital • The proposed Capital Budget for 2023-2024 is $26,776,376 for capital improvements ion for the new Fire $2.8M toward a Water Plant Replacement. City of Longwood 26FY 2023-2024Proposed Budget General Fund The General Fund is the primary operating fund of the City. It funds a significant portion of the City’s programs and departments to include Police, Fire, Streets, Leisure Services, Community Development, Finance, Human Resources, Purchasing, Information Technology, and Administration. The total proposed budget for the General Fund including transfers and fund balance is $27,281,724-2023 Adopted Budget. General Fund Revenues The total increase over fiscal year 2022-23. Ad valorem tax is the single largest revenue producer for te of Revenues by CategoryFY2022-23FY2023-24$ Variance% Variance Ad Valorem Sales and Use Taxes Licenses and Permits Intergovernmental Charges for Services 2,442,873 Fines and Forfeitures 138,000 1,600 Miscellaneous 408,200 Transfers Use of Fund Balance Total 21,044,344 22,336,740 1,292,3966.14% General Fund Expenditures The total anticipated expenditures from all uses are approximately $22.3 million. Overall year 2022-2023 adopted budget. City of Longwood 27FY 2023-2024Proposed Budget Expenditures by CategoryFY2022-23FY2023-24$ Variance% Variance General Government 4,101,036 4,387,403 286,367 Public Safety 10,436,303 11,184,831 Physical Environment 1,362,277 136,000 Transportation 1,483,276 Culture & Recreation 1,287,043 1,333,740 Debt Service Other Uses 70,000 (20,000) Transfer Out Total 21,044,344 22,336,740 1,292,3966.14% General Fund – Debt Service The General Fund debt service for fiscal year 2023- General Fund – Fund Balance As adopted by City Commission on May 3, 2021, the City is required by policy to maintain a minimum fund balance in the General Fund equal to two (2) months of General Fund rate expenditures, while the unassigned fund balance was $708,444. Fund Balance for Economic Uncertainties The current forecast for the fiscal year 2023-2024 at year-end provides an estimated fund year, the estimated fund balance for fiscal year-end 2022- exceeds the minimum required fund balance. It i healthy fund balance is an indicator of the financial health of our City and it allows us to address unbudgeted and unplanned emergencies and other significant events. We continue to monitor and assess the fund balance to ensure that the level of available funds is commensurate with the level of risk associated with our diverse City and our revenue and expenditure variability. City of Longwood 28FY 2023-2024Proposed Budget General Fund Transfers-In Transfers Inspections & Permitting and Public Utilities Funds are reimbursement to the General Fund for administrative support provided to each function and taxes the General Fund would receive if the utility were in private ownership. Budget estimates are based upon certain percentages of General Fund personnel, capital assets and other expenditures attributed to Building Inspections and Public Utilities. Special Revenue Funds Building and Inspections Fund In February of 2012, the City Commission established the Building and Inspection Services Fund to separately account for the revenues and expenditures of the Building Division. One of the goals of the fund is to ensure that the fees collected would fully cover the costs of providing the service. Revenue estimates for fiscal year 2023- expenditures are $1,047,074, which includes a transfer to the General Fund for administrative support. ARPA Fund The American Rescue Plan Act (ARPA) Fund, a major governmental fund, was created in fiscal year 2021 to account for revenues and expenditures associated with the City’s receipt and use of funds from the American Rescue Plan Act. The City, a non-entitlement unit (NEU) of one- 2022. es based on total eligible account for pandemic response costs. For fiscal year 2023-2024 the City will recognize $4.4 million to transfer to the Capital Projects Fund for the replacement and construction of the The Police Education Fund is responsible for funding state-mandated training. Funds are derived from a portion of funding received from municipal traffic citations. Revenue The Special Law Enforcement Trust Fund is responsible for reducing the threat of crime through community crime prevention programs. Funds are derived from the Florida Contraband Forfeiture Act and other Law Enforcement initiatives. The beginning fund balance for the fiscal year 2024 is estimated at $378,036, and revenues are estimated at City of Longwood 29FY 2023-2024Proposed Budget ions to local school and community-based programs that support crime prevention. The Special Assessment Fund was established to account for the collection of Special Assessment Revenue under the Neighborhood Improvement Special Assessments Program. The City has taken over the provision of managing maintenance services for participating subdivisions. Per the special assessment legislation, homeowners in these subdivisions are being assessed for the reimbursement of these costs. There are currently eight subdivisions participating in this program. Fiscal year 2023-2024 revenue estimates total $104,212 and total operating and capital expenses are estimated at $126,713. The Parks and Events Fund, the Citizens on Patrol (COP), and the Community Emergency Response Team (CERT) are mostly funded by both transfers from the General Fund as well as donations received to support each group’s activities. The Police Impact Fees, Fire Impact Fees, Recreation Impact Fees, and the Public Works/Administration Impact Fees Funds are used to account for capital expenditures related to each fund. Stormwater Management Fund The Stormwater Management Fund is responsible for the proper functioning of the City’s drainage system. Funds for the fiscal year 2023- to maintain the City’s NPDES Stormwater Permit Program. Major improvements for the fiscal year 2023-2024 include the Bennett Drive/U.P.S. Pond project, the Master Plan Update, Pipe Lining and Lake Jane Intake/Oak Street/Lake Avenue project. Capital Project Funds Public Facilities Improvement Fund The Public Facilities Improvement fund was established to pave all soil-based streets, repave existing streets, install sidewalks and improve the City roadway system. Funding is derived from 1-Cent Local Option Tax, the Local Option Gas Tax, Special Assessments (paving), Federal Grant funds and Seminole County Interlocal funding. Revenue estimates for fiscal year 2024 total $ for Bennett Drive Drainage Improvement, $400K for the South Pedestrian Corridor, $302K for among several improvement projects. City of Longwood 30FY 2023-2024Proposed Budget Capital Projects Fund The Capital Projects fund was established to account for the acquisition or construction of major capital facilities, equipment purchases and general capital improvements. Revenue estimates for fiscal year 2023- funding, an transfer from the ARPA Fund of $4.4 million and a non- Please see the CIP detail under the Capital Improvement Plan Section for further details. Enterprise Funds Public Utilities Fund The Public Utilities Fund is an enterprise fund that accounts for the activities of the City’s water and wastewater services, where the intention is to recover the cost of providing this service through user charges, without subsidy from the City’s General Fund revenues. For fiscal year 2023- year 2022-2023 rates. A Water and Wastewater Revenue Sufficiency and Rate Study Analysis was completed by Raftelis Financial Consultants and approved by the City Commission on February 7, 2022, with the adoption of Ordinance #21- significant improvements to the City’s infrastructure and services totaling $16,, which includes funding for the East Longwood Phase 2 and Phase 3 Septic Tank Abatement projects, for a Water Plant Replacement project, Potable Water System Replacement, floodproofing for three lift stations, emergency generators and other capital equipment. Renewal and Replacement Fund The Renewal and Replacement Fund was established separately to fund future asset replacements for the utility system. This fund was recommended as part of the rate study that water service lines, design for an AC water main replacement, rehabilitation of several lift stations, sanitary sewer manhole rehabilitation and a rebuild of the hospital lift station for a t City of Longwood 31FY 2023-2024Proposed Budget Impact Fees Fund The Impact Fee Fund was also established as a suggestion of the rate study to account separately for water and wastewater fees and to offset the impact new development has on the system. Funds are currently appropriated to reserves. Challenges and the Years Ahead The City of Longwood remains economically stable and is committed to fiscal sustainability. The cost of payroll and benefits continues to rise to meet market and regulatory demands. In November 2020 Amendment 2 was approved, which gradually increases the state’s minimum This will not only increase wage costs to bring wages to the minimum, it will also cause additional costs to avoid compression issues among positions and salaries within all paygrades. Additionally, it will impact contractual costs throughout the City since those companies will need to address the same labor impacts. The City is attempting to address this concern incrementally by making adjusting p annually. This will adjust for compression and also will address the competitive salary wages in the market. Additionally, the current job market from the perspective as an employer has been volatile in recent times. Recruitment and retention have been challenging. In an attempt to address this issue, the City has not only made adjustments in payroll and benefits, but has implemented flexible working options and started several employee committees and appreciation events. In the next fiscal year, the City will deploy an upgraded recruitment application program which will assist the City by improving recruitment and new hire onboarding efforts. It is important the City focuses on this challenge to ensure the City continues to offer the same service to the citizens. Achieving the City’s goal of encouraging smart growth while embracing the City’s identity with a specific focus on new commercial endeavors has been difficult due to the current economic climate. Small business owners either don’t have the funding available to start up, or are hesitant because of financial concerns. Some larger brands see that increased costs, supply chain issues and higher interest rates are reasons to delay expansion. The City has attempted to improve chances of future economic commercial growth by contracting with a national-level retail consultant, expanding City retail grant opportunities and continuing to offer an accelerated permit approval process. City of Longwood 32FY 2023-2024Proposed Budget In preparing the Proposed Operating Budget for the Fiscal Year 2023-2024, staff objectively focused on the method in which services are delivered with the ultimate goal of balancing the level in the General Fund. Department provided goals, objectives and performance measures that are tied to the City’s strategic priority areas while allocating funding appropriately to meet the City’s goals. We extend our heartfelt appreciation to all Department Directors and their staff for their dedication and hard work, particularly those employees who were instrumental in the successful completion of the operating and capital budgets in a timely and fiscally responsible manner. We are grateful for the confidence, trust and support bestowed upon us by our Mayor and City Commissioners. Respectfully, Clint Gioielli Judith Rosado, MBA, MSA City Manager Director of Finance City of Longwood 33FY 2023-2024Proposed Budget BUDGET DOCUMENT The City of Longwood’s budget serves as much more than just a financial plan. It also meets four essential purposes: As a Policy Document: The annual budget document informs the reader about the City of Longwood and its policies that guide the prioritization of the spending of resources. The City Manager’s Budget Message provides a condensed analysis of the Proposed Budget, highlighting the central issues in developing the budget as well as establishing the theme for the fiscal year. The Proposed Budget includes the organization-wide financial and programmatic policies and goals that address long-term financial issues, as well as short-term operational policies that direct the development of the annual budget. The Proposed Budget provides information about the services the City will provide for the fiscal year beginning October 1, 2023, and ending on September 30, 2024. As a Financial Plan: The annual budget document demonstrates the financial plan of the City, detailing the costs associated with providing municipal services and how the services will be funded. The Budget Summaries provide the reader with an at-a-glance view of all appropriated funds’ revenue sources and expenditures/expenses by program, object category, and fund. The annual budget document explains the underlying assumptions for revenue estimates and analyzes significant revenue trends. In addition, projected beginning and ending fund balances are shown for the fiscal year demonstrating the anticipated changes in fund balances from one year to the next to assist in future planning. A five- year capital improvement plan is included, which assists management in allocating appropriate future resources for capital needs, in addition to being able to consider the operating impact of capital outlay. City of Longwood 34FY 2023-2024Proposed Budget BUDGET DOCUMENT As an Operations Guide: The annual budget document provides detailed information on how the City and departments are organized. A summary of sources and uses is provided to review summarized information on how money is collected and spent in the current year. Within the departmental sections, the reader is provided information about the activities, services, and functions that are carried out by each department in support of the overall City Commission goals and objectives. Also included are an organization chart, authorized positions, budget highlights, performance measures, accomplishments, and budgetary appropriation. Each department demonstrates the resources used for the operations of the various programs the City provides. As a Communications Device: The budget document is designed to communicate information to assist with understanding revenue sources and planned fiscal spending that supports the established goals and objectives. Included in the budget document is a table of contents, a reader’s guide, and a glossary to enable the reader to locate information and understand the terminology used throughout the document. Charts, graphs, and tables are strategically used to provide a visual demonstration of the narrative presented. The City Manager’s Budget Message included at the beginning of the budget document provides the reader with a condensed analysis of the financial plans for the fiscal year 2024 for the City of Longwood. Additional information about the City may be found on the City’s website at www.longwoodfl.org. City of Longwood 35FY 2023-2024Proposed Budget BUDGET GUIDING POLICIES The 2023-2024 Budget has been prepared following management and budget guiding policies. As stewards of public funds, the City of Longwood is dedicated to the proper handling of finances, utilizing best practices, and delivering high-quality services. Listed below are some of the policies guiding the development and implementation of this budget: Budgeting: The City will prepare its budget using a Balanced Budget; total anticipated revenues plus other sources must equal total estimated expenditures/expenses plus other uses for each fund. All operating funds are subject to the annual budget process and reflected in the budget document. The enterprise operations of the City are to be self-supporting; i.e., current revenues will cover current expenditures, including debt service. In no event will the City levy ad valorem taxes against real property and tangible personal property over 10 mills. provide an allowance for discounts for early payment of taxes. The City will maintain an operating reserve of expenses. The Finance Director will prepare a monthly expenditure report for presentation to the City Commission to assist in understanding the overall budget and financial status. Revenue: The City will establish all user fees to recover the partial or full cost of providing a service. The City will review fees/charges periodically to ensure they are fair and equitable to all users. The City will estimate revenues conservatively and does not use one-time revenues to fund ongoing expenses. City of Longwood 36FY 2023-2024Proposed Budget BUDGET GUIDING POLICIES Investment: Safety and liquidity are the main objectives when investing the City’s idle funds. Since the City has no formal investment policy, the City follows the Florida State - Local Government Investment Policies) and has invested conservatively. Amendments/Transfer: The City’s annual operating budget is approved by the City Commission at the fund and department levels. Any change in the overall budget appropriations, between departments, allocations from the fund balance, or changes between funds is considered an amendment and must be approved by the City Commission. Budget transfers are administrative changes to the budget within the same department and fund. This process provides for ongoing adjustments to the operating budget and enhanced reporting and control over expenditure items but does not impact the adopted budget for that department. The City Manager has the delegated authority to approve budget transfers. Budget Monitoring/Control: The budget is monitored on an ongoing basis to track variances between actual and budgeted amounts. City of Longwood 37FY 2023-2024Proposed Budget BUDGET PROCESS The City Charter establishes the fiscal year, which begins October 1 and ends September 30. The formal budget process is approximately eight months starting in February and proceeding through the end of September. February-Budget Update February is the beginning of the Budget Process. The Finance Department meets with Departments Directors for updates and to plan for the upcoming budget process. March - Budget Guidelines During March budget guidelines, information about the department, including historical expenditures and budget amounts is provided to each department. Departments prepare their budget requests, -year capital plan, equipment replacements, and personnel. May - Budget Review The City Manager reviews the details of each proposed budget for efficiency and compliance with the Commission’s direction and makes any necessary adjustments to the requested budget. July – Budget Workshop The City Manager presents its recommendations and proposed annual budget to the City Commission during the budget workshop. This budget workshop provides Commissioners an opportunity to review the operating and capital budgets to ensure that the requests meet the best interests of the City of Longwood and its citizens. City of Longwood 38FY 2023-2024Proposed Budget BUDGET PROCESS September - 1st and 2nd Public Hearings The City Commissioners’ first public hearing date is normally set during the second week of September. During the first public hearing, the proposed millage rate, and budget are tentatively approved. The second hearing date is usually set for the fourth week of September. The final public hearing is when the millage rate and the approved budget are adopted.The public is invited and encouraged to attend the hearings and participate in the budget process. Once all public budget hearings are completed, and the Florida Department of Revenue certification is finalized, the “Adopted Budget” becomes the Financial Plan, Operations Guide, Budget Policy Document, and Communications Device for the fiscal year. City Manager Departments Budget Publication of Budget Review of 1st and 2nd Submit Workshops Adopted Kickoff Deparatment Public Budget with City Budget and Budget MeetingHearings RequestsCommissionCIP Requests City of Longwood 39FY 2023-2024Proposed Budget BUDGET PROCESS Amending the Budget After the annual budget is adopted, any changes in appropriations that cause an increase or decrease to fund totals are considered a Budget Amendment. A Budget Amendment requires formal legislative action by the City Commission through approval at a publicly held City Commission meeting during the fiscal year. Appropriations that are re-allocated within a fund and/or division at the object level within a department and do not change the original budget appropriation require approval from the Department Director, the Director of Financial Services, and the City Manager. Transfer of appropriations for any capital project or modifications to the CIP must be approved by the City Commission through a budget amendment and resolution. Department directors are accountable for expenditures over budget. Monthly budget reports are submitted to the Commission and City Manager comparing City of Longwood 40FY 2023-2024Proposed Budget BUDGET CALENDAR The Financial Services Department prepares and updates a Budget Preparation Manual to assist the departments. The manual contains and explains policies and procedures, a budget calendar that highlights the milestones and due dates, and forms to be used in developing their budgets. The Budget Calendar is developed in conjunction with Florida State Statute requirements and local ordinances. The calendar lists major events and responsibilities for all parties involved. FISCAL YEAR 2023 - 2024 BUDGET CALENDAR DATERESPONSIBILITYACTIONREQUIREMENTS Department Directors Wednesday, March 1, 2023 Distribute Budget Materials/Information Finance Director Submit Operating Budget Request to Friday, March 31, 2023 Department Directors Finance Friday, April 7, 2023 Department DirectorsSubmit updated CIP Budgets to Finance Finance reviews Budget Requests and Friday, April 14, 2023 Finance Director returns with questions to Departments Departments return Budget Requests Friday, April 21, 2023 Department Directors with all questions Finance Director Health, Liability, Property and Workers Monday, April 24, 2023 Human Resources Compensation, Insurance Cost DirectorEstimates Due City Manager Week of May 1 - May 5 Department Directors Budget Review Meetings Finance Director Preliminary estimate of taxable value Section 200.065 (7), Florida Thursday, June 1, 2023 Property Appraiser submitted to CityStatutes City Manager Draft of Proposed Budget to City Monday, June 5, 2023 Finance Director Manager Proposed Budget submitted to Section 200.065 (2)(a)2, Thursday, June 29, 2023 City Manager CommissionFlorida Statutes City of Longwood 41FY 2023-2024Proposed Budget BUDGET CALENDAR FISCAL YEAR 2023 - 2024 BUDGET CALENDAR DATERESPONSIBILITYACTIONREQUIREMENTS Certification of Taxable Value submitted Florida Statutes, Section Friday, July 1, 2022 Property Appraiser to City200.065 (1), Florida City Commission Tuesday, July 11, 2023 City Manager Budget Workshop Department Directors Last Regular Meeting to approve City Commission Monday, July 17, 2023 tentative millage rate and hearing City Manager schedule. Notification to Property Appraiser of Section 200.065 (2)(b), proposed millage rate rolled back tax Not later than August 3 Finance Director Florida Statutes rate, and date, time and place of First Public hearing. City Manager Thursday, August 10, 2023 Final Changes to budget completed Finance Director Section 200.065 (2)(b), Mailing of Notice of Proposed Property Not later than August 24 Property AppraiserFlorida Statutes, Section Taxes (TRIM notice) - DR474 200.069, Florida Statutes City Commission Section 166.241 (3), Florida First Public Hearing to adopt proposed Wednesday, September 6, 2023 City Manager Statutes, Section 200.065 millage rates and budget Finance Director(2)(c)-(e), Florida Statutes Section 200.065 (2)(d), Newspaper advertisement of Second Finance Director Florida Statutes, Sections Thursday, September 14, 2023 Public Hearing and Budget Summary City Clerk200.065 (3),(a),(b) and (h)- Statement (l), Florida Statutes City Commission Second and Final Public Hearing to Section 200.065 (4), Florida Monday, September 18, 2023 City Manager adopt final millage rates and budgetStatutes Finance Director Submission of approved millage Finance Director resolution and budget to Property Section 200.065 (4), Florida Not later than September 23 City ClerkAppraiser, Tax Collector and Florida Statutes Department of Revenue City of Longwood 42FY 2023-2024Proposed Budget BUDGETARY BASIS The City of Longwood’s accounting records are maintained in full accordance with Generally Accepted Accounting Principles (GAAP), as established by the Government Accounting Standards Board (GASB); and has developed and followed a program- based budget format for all City funds. The budgets are presented for reporting purposes, per consistent with generally accepted accounting principles. Modified Accrual Basis for Governmental funds (General Fund, Special Revenue Funds, Capital Projects Funds) - are budgeted using the modified accrual basis of accounting, whereby expenditures are recognized in the accounting period when the liability is incurred, if measurable, and revenues and other resources are recognized in the accounting period when they become available and measurable. Revenues are considered to meet the availability test if they are collectible within the current period or soon enough thereafter for use in payment of liabilities of the current period. Accrual Basis for Proprietary funds (Enterprise Funds) - are budgeted under the accrual basis of accounting. Revenues are recognized in the period in which they are earned, and expenses are recognized in the period in which the liabilities are incurred. Depreciation is not budgeted, and principal debt payments are budgeted in the applicable funds. The annual budget addresses only the Governmental and Proprietary funds and does not control resources that are managed in a trustee or fiduciary capacity. All appropriations unspent at year-end lapse unless funds are encumbered as the result of the issuance of a purchase order. Encumbrances represent commitments related to unperformed contracts for goods or services. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of funds are recorded to reserve that portion of the applicable appropriation. Encumbrances outstanding at year-end are reported as commitments or assignments of fund balances and do not constitute expenditures or liabilities since the commitments will be honored during the subsequent year. For budgetary purposes, encumbrances outstanding at year-end and the related appropriation are carried forward to the new fiscal year. Encumbrances constitute the equivalent of expenditures for budgetary purposes. City of Longwood 43FY 2023-2024Proposed Budget FINANCIAL STRUCTURE The City of Longwood uses funds to budget for operations and to account for the results of those operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain functions or activities. Budgets are adopted for funds that are either governmental funds or proprietary funds. Each category is also divided into separate fund groups. The following are the funds of the City of Longwood in which the City Commission adopts an annual budget. Governmental Funds: The Governmental Funds consist of the General Fund, the Special Revenue Funds, and the Capital Projects Funds. General Fund - The General Fund is the general operating fund of the City. This fund was established to account for the revenues and expenditures involved in operating general governmental functions of a non-proprietary nature. Major revenue sources for this fund include ad-valorem tax, franchise and utility taxes, telecommunications/sales tax, license and permit fees, and charges for current services. The major operating activities supported by the General Fund include police and fire services, community development, information technology, streets, leisure services, and other general governmental service functions. Special Revenue Funds - The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) requiring separate accounting due to legal, regulatory provisions, and/or administrative action. Below are the City's Special Revenue Funds. Building Fund Police Education Special Law Enforcement Trust ARPA Fund Special Assessment Fund Parks and Events Fund Citizens on Patrol Fund Community Emergency Response Team Fund City of Longwood 44FY 2023-2024Proposed Budget FINANCIAL STRUCTURE Police Impact Fees Fund Fire Impact Fees Fund Recreation Impact Fees Fund Administrative-PW Impact Fees Fund Stormwater Management Fund Capital Project Funds – The Capital Project Funds are used to account for and report financial resources earmarked for the replacement of capital equipment, acquisition or construction of major capital facilities, and other project-oriented activities (other than those financed by proprietary funds). The City has two capital project funds the Public Facilities Improvement Fund and the Capital Projects Fund. Proprietary Funds: Proprietary Funds account for those external business-type activities that are provided on a basis consistent with private enterprise. They are accounted for on an “accrual” basis of accounting. Enterprise Fund - An enterprise fund is used to account for the City's organizations and activities that are similar to those found in the private sector. An enterprise fund is self- supporting, deriving its revenue from charges levied on the users of the services. The Public Utilities Fund is the major proprietary fund of the City of Longwood. City of Longwood 45FY 2023-2024Proposed Budget CITY OF LONGWOOD FINANCIAL STRUCTURE GOVERNMENTAL FUNDSPROPRIETARY FUNDS SPECIAL REVENUE CAPITAL PROJECT ENTERPRISE GENERAL FUND FUNDS FUNDS FUNDS $22,336,740 $6,841,114$16,125,740$17,934,405 CITY COMMISSION BUILDING PERMITS (102) PUBLIC FACILITIES (310) PUBLIC UTILITIES (401) $119,884$1,047,162$5,356,864$16,214,905 CITY CLERK POLICE EDUCATION (116) CAPITAL PROJECTS (320) PW R&R (402) $322,956$3,500$10,768,876$1,719,500 CITY MANAGER CONFISCATION (117) IMPACT FEES (403) $421,599$35,500$0 CITY ATTORNEY ARPA FUND (120) $180,000$4,499,000 GENERAL SVCS SPEC ASSESSMTS (130) $169,563$126,713 HUMAN RESOURCES PARKS & EVENTS (131) $852,207$134,990 INFORMATION COPS (132) TECHNOLOGY $10,600 $846,187 FINANCE CERT (133) $2,117,664$4,220 POLICE POLICE IMP FEES (134) $5,768,860$0 FIRE FIRE IMP FEES (135) $6,282,145$0 COMMUNITY REC IMP FEES (136) DEVELOPMENT $0 $785,786 LEISURE SERVICES PW-ADM IMP FEES (137) $1,726,139$0 STREETS STORMWATER (406) $1,583,672$979,429 OTHER FAC $176,200 NON-DEPT $983,876 City of Longwood 46FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Revenue Estimates Revenues are estimated each year by reviewing historical trends, estimates from the State of Florida, regression analysis, and other forecasting methods. The growth assumptions used in long-range fund projections are unique for each fund and updated as needed with the publication of the Proposed Budget and the Adopted Budget. General Fund Taxes Ad Valorem Taxes – A tax on property paid by owners of real and personal property within the city limits. A millage rate is adopted on an annual basis and is applied as one dollar of tax for each $1,000 of estimated taxable assessed value based on an assessment by the Seminole County Property Appraiser of the market value of property and improvements. A tax rate of one mill produces $1 of tax revenue on each $1,000 of taxable property value. Except for voted levies, Florida Statutes, Section 200.081 limits ad valorem taxes against real properties and tangible personal property to 10 mills. Millage Rate – The City’s fiscal year 2024 level first adopted in the collection rate, in compliance with Florida Statutes. City of Longwood 47FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Property Taxes are the largest revenue received by the City, accounting for 42 total general fund revenue. Property tax revenues have been on an upward trend since FY 2013. For FY 2023-24 we are proposing $ which is a $, or 1.3roperty tax revenue. This projection is due primarily to increasing property values, as reflected in the County Property Appraiser assessed value role. Did you know? The City of Longwood has not raised the Ad Valorem PropertyTax Millage Rate since Fiscal Year 2013 City of Longwood 48FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Charges for Services - Charges for Services represent fees charged as a result of direct benefit or in place of other charges. Charges for service revenue represent all fees collected by General Fund departments for services provided to residents and non- resident users. These charges include fees for public safety fees; fees for parks and recreation services such as team sports activities; special events rentals, and facilities usage fees (Community Building, Reiter Park, etc.). Other charges for services include miscellaneous protective inspection fees, EMS transport fees, and other miscellaneous fees. For the fiscal year 2023-24, charges for service fees are estimated at $2,442,873, which represents approximately 11 City of Longwood 49FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Intergovernmental Revenues - Intergovernmental revenue consists of revenues that are received from other government agencies. The majority of these revenues consist of State Sales Tax, State Shared Revenue, Occupational, and Mobile Home Licenses. Other revenues in this category consist of Federal, State, and Local grants. Revenue estimates are based on expected growth and historical trends. Collections from Intergovernmental Revenues are estimated at $3,036 for fiscal year 2023-24; this represents $816,164 for Municipal Revenue Sharing, $2,000 for Mobile Home Licenses Tax, $4,000 for Crash Reports, $,000 for Alcoholic Beverage License Tax, $1, for Half-Cent Sales Tax, $12,000 for Occupational Licenses, $ for Firefighters Supplemental Compensation, $ for Other Transportation, $162,000 for School Resources, and $,000 in federal and state grants. Intergovernmental Revenues represent approximately 14of total General Fund Revenues. City of Longwood 50FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Utility Taxes - A tax levied on the purchase of electricity, natural gas, propane, and water. This revenue is based on a contracted percentage applied to the taxable amounts charged by the seller of the service. The City collects utility taxes for electricity, water, and gas. Revenue estimates are based on expected growth and historical trends. Collections from utility taxes are estimated at $2,243,432 for fiscal year 2023-24; which represents $1,737,024 for electricity, $ for water, $ for gas. Utility Tax revenue represents approximately 11 City of Longwood 51FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Franchise Fees - Franchise Fees are levied on a corporation or individual by the local government in return for granting a privilege or permitting the use of public property subject to regulations. The City receives franchise fees for electricity, solid waste, and propane gas. Collections from franchise fees are estimated at $2, for the fiscal year 2023-24; which represents approximately 11 of total General Fund revenues. City of Longwood 52FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Communication Service Tax -The Communications Services Tax took effect October 1, 2001, and represents a combination of the former Cable Television and Telecommunication Franchise Fees as well as the Public Service Tax on telecommunications services. Revenue estimates are based on expected growth and historical trends. Collections from Communications Service Taxes are estimated at $ for the fiscal year 2023-24, representing approximately 4 Fund Revenues. Administrative Reimbursement OTHER REVENUES $3.50 3,191,973 $3.00 $2.50 $2.00 1,804,402 1,616,668 Millions $1.50 $1.00 1,052,656 955,332 $0.50 $0.00 FY 2020 ActualFY 2021 ActualFY 2022 ActualFY 2023 AdoptedFY 2024 Proposed Other Revenues – Transfers-In includes various reimbursements to the General Fund from the City’s Building Fund and Enterprise Fund. This includes an administrative charge representing an annual allocation distributing the estimated costs for General Fund administrative support departments such as Information Technology, Human Resources, Finance, Administration, Purchasing, and General Services. The Administrative Reimbursements (Transfers-In) are budgeted at $332 for fiscal 2023-24, which represents approximately 4 City of Longwood 53FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Miscellaneous Revenues Fines & Forfeitures - Includes revenues received from court fines and public safety ordinances. For the fiscal year 2023-24, Fines and Forfeitures are estimated at $13 City of Longwood 54FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Miscellaneous Revenues – Includes revenues received from Disposition of Property, Rents & Royalties, Contributions and Donations, Cemetery Lots sales, and Interests. For the fiscal year 2023-24, Miscellaneous Revenues are estimated at $408,200, which represents 2 Special Revenue Funds Licenses and Permits - Licenses and permits include building permits, utility permits, impact and development fees, inspections, and other licenses and permits of a local nature. The revenues from this category are used for the building activities of the City. Licenses and permits revenues are projected using both historical trends for received revenue and estimates of the level of growth for the upcoming year. For the fiscal year 2023-24, revenues are estimated at $1,200, which represents approximately Special Revenue Funds revenues. City of Longwood 55FY 2023-2024Proposed Budget MAJOR REVENUE SOURCES Enterprise Fund Charges for Services - Charges paid by residents and businesses for the use of water and sewer services. Water and sewer charges are billed monthly and include a monthly minimum charge to cover administrative costs and specified monthly minimum gallons. These revenues are accounted for in the Public Utility Fund. For the fiscal year 2023-24, Water and Sewer Revenues are estimated at $7,288,320, which represents approximately 1’s revenues. City of Longwood 56FY 2023-2024Proposed Budget HISTORICAL REVENUE SUMMARY 202020212022202320232024 TitleACTUALACTUALACTUALBUDGETESTIMATEBUDGET General Fund 18,466,363 17,978,768 20,672,000 20,435,088 20,830,604 22,207,176 Subtotal General Fund 18,466,363 17,978,768 20,672,000 20,435,088 20,830,604 22,207,176 Special Revenue Funds Building and Inspection Fund 760,182 1,187,774 475,458 1,103,840 754,000 927,000 Police Education Fund 3,765 6,392 6,204 6,500 8,000 8,000 Special Law Enforcement Trust Fund 21,004 146,449 205,642 37,160 40,160 37,120 ARPA Fund - 210 2,044,215 573,728 573,728 4,400,000 Special Assessment Fund 97,721 94,933 95,239 103,586 103,959 104,212 Parks & Events Fund 164,730 59,620 55,881 88,850 83,750 112,200 Citizens On Patrol Fund 23,079 8,141 8,632 4,720 4,528 - Community Emergency Response Team 12,628 5,721 2,787 3,300 2,500 - Police Impact Fees Fund - 2,201 3,588 143,090 10,000 15,000 Fire Impact Fees Fund - 4,816 7,405 3,000 20,000 9,000 Recreation Impact Fees Fund - 5,361 4,303 10,000 2,500 9,000 PW-Administration Impact Fees Fund - 1,395 2,225 30,500 6,500 7,200 Stormwater Management Fund 698,101 697,368 726,189 836,050 751,839 968,748 Subtotal Special Revenue Funds 1,781,210 2,220,381 3,637,770 2,944,324 2,361,464 6,597,480 Capital Project Funds Public Facilities Improvement Fund 1,299,637 1,752,749 2,607,830 1,749,512 1,726,078 5,398,616 Capital Projects Fund 1,495,461 30,409 1,590,942 8,387,786 1,566,900 10,710,590 Subtotal Capital Project Funds 2,795,098 1,783,158 4,198,772 10,137,298 3,292,978 16,109,206 Enterprise Funds Public Utilities Fund 7,113,670 8,721,776 6,556,233 13,031,540 7,989,392 13,541,470 Public Utilities Renewal & Replacement 586,238 570,176 571,616 638,324 640,324 1,116,500 Public Utilities Impact Fees Fund 85,223 792,595 792,595 882,000 137,000 702,000 Subtotal Enterprise Funds 7,785,131 10,084,547 7,920,444 14,551,864 8,766,716 15,359,970 Total Funds 30,827,802 32,066,855 36,428,986 48,068,574 35,251,762 60,273,832 City of Longwood 57FY 2023-2024Proposed Budget HISTORICAL EXPENSE SUMMARY 202020212022202320232024 TitleACTUALACTUALACTUALBUDGETESTIMATEBUDGET General Fund 17,108,875 17,978,768 21,355,423 21,044,344 20,413,079 22,336,740 Subtotal General Fund 17,108,875 17,978,768 21,355,423 21,044,344 20,413,079 22,336,740 Special Revenue Funds Building and Inspection Fund 1,166,780 1,187,774 1,131,074 1,201,919 1,039,399 1,047,162 Police Education Fund 5,172 6,392 2,213 5,500 5,500 3,500 Special Law Enforcement Trust Fund 19,456 146,449 108,919 35,500 35,500 35,500 ARPA Fund - 210 1,487,786 - - 4,499,000 Special Assessment Fund 52,938 94,933 58,784 95,313 95,329 126,713 Parks & Events Fund 56,673 59,620 86,970 122,997 95,261 134,990 Citizens On Patrol Fund 5,575 8,141 10,404 11,675 6,419 10,600 Community Emergency Response Team 1,688 5,721 3,853 5,270 2,160 4,220 Police Impact Fees Fund - 2,201 4,114 143,000 1,407 - Fire Impact Fees Fund - 4,816 - - - - Recreation Impact Fees Fund - 5,361 - 10,000 - - PW-Administration Impact Fees Fund - 1,395 14,653 30,000 - - Stormwater Management Fund 698,649 697,368 556,785 917,929 600,783 979,429 Subtotal Special Revenue Funds 2,006,931 2,220,381 3,465,555 2,579,103 1,881,758 6,841,114 Capital Project Funds Public Facilities Improvement Fund 1,268,801 1,752,749 3,063,287 1,936,189 1,194,098 5,356,864 Capital Projects Fund 838,369 30,409 692,674 8,391,153 2,074,353 10,768,876 Subtotal Capital Project Funds 2,107,170 1,783,158 3,755,961 10,327,342 3,268,451 16,125,740 Enterprise Funds Public Utilities Fund 6,015,238 8,721,776 5,997,256 14,003,718 6,317,935 16,214,905 Public Utilities Renewal & Replacement 329,478 570,176 1,092,349 1,047,000 502,000 1,719,500 Public Utilities Impact Fees Fund - 792,595 - - - - Subtotal Enterprise Funds 6,344,716 10,084,547 7,089,605 15,050,718 6,819,935 17,934,405 Total Funds 27,567,692 32,066,854 35,666,544 49,001,507 32,383,224 63,237,999 City of Longwood 58FY 2023-2024Proposed Budget LONG-RANGE FINANCIAL PLAN The Long-Range Financial Plan for Fiscal Year 2022-23 through the Fiscal Year 2026- 27 forecasts the City’s revenues, expenditures, and resulting fund balance over a five- year planning period. The City updates its Long-Range Financial Plan each year after the completion of the annual financial audit and before the adoption of the annual budget. Therefore, the amounts shown in the Long-Range Financial Plan for 2024 are shown as projections and do not agree with the budgeted amounts reflected in the other sections of this document. General Fund Long-Range Financial Forecast ($ in thousands) 2022 2023 2024 2025 2026 2027 2028 ActualBudgetForecastForecastForecastForecastForecast Revenues and Sources: Taxes 10,022,012 11,487,589 12,961,968 13,610,067 14,290,570 15,005,099 15,755,354 Licenses & Permits 2,006,887 2,149,486 2,278,455 2,369,593 2,464,377 2,587,596 2,716,976 Intergovernmental 2,700,957 2,538,822 2,665,763 2,799,051 2,939,004 3,056,564 3,209,392 Charges for Services 2,289,236 2,567,394 2,747,112 2,884,467 3,028,691 3,180,125 3,339,131 Fines and Forfeits 137,267 138,000 242,832 277,790 317,780 343,526 363,526 Miscellaneous Revenue 323,667 501,141 489,065 513,518 539,194 566,154 594,462 Transfers-In 3,191,973 1,052,656 985,000 1,295,244 1,369,002 1,443,167 1,543,167 Total Revenue and Sources 20,672,000 20,435,088 22,370,196 23,749,731 24,948,618 26,182,230 27,522,007 Expenditures and Uses: Administration 2,530,544 2,794,972 2,890,800 3,035,340 3,187,107 3,346,463 3,746,463 Financial Services 1,543,093 1,955,699 1,797,536 1,887,412 1,981,783 2,080,872 2,179,872 Other Facilities 76,266 53,000 144,179 176,200 185,010 194,261 203,974 Public Safety 11,955,400 10,915,028 11,918,260 12,633,356 13,391,357 14,194,838 15,046,529 Community Services 656,836 766,420 812,368 822,987 855,907 890,418 926,035 Leisure Services 1,758,793 1,679,549 2,090,401 2,194,921 2,304,667 2,419,900 2,516,696 Public Works 1,233,892 1,483,276 1,493,766 1,345,455 1,399,128 1,455,934 1,511,934 Transfers-Out 1,600,599 1,396,400 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Total Expenditures and Uses 21,355,423 21,044,344 22,147,311 23,095,671 24,304,959 25,582,686 27,131,502 Total Revenue Over/Under Expenditures (683,423) (609,256) 222,885 654,060 643,659 599,545 390,505 BEGINNING FUND BALANCE 5,340,446 4,657,023 4,047,767 4,270,653 4,924,712 5,568,371 6,167,916 ENDING FUND BALANCE 4,657,023 4,047,767 4,270,653 4,924,712 5,568,371 6,167,916 6,558,421 All General Fund revenues and expenditures are analyzed and forecasted five years into the future. The forecast is derived from many factors, including trend analysis, anticipated new housing construction, and Federal, State, and local economic forecasts. The forecast is based on conservative assumptions, especially with so many continued economic uncertainties. Changes in the future economy can have a significant effect on the Five-Year Forecast. City of Longwood 59FY 2023-2024Proposed Budget LONG-RANGE FINANCIAL PLAN Building Fund Long-Range Financial Forecast ($ in thousands) 2022 2023 2024 2025 2026 2027 2028 ActualBudgetForecastForecastForecastForecastForecast Revenues and Sources: Taxes - - - Licenses & Permits 450,184 1,066,840 900,000 981,000 1,049,670 1,112,650 1,179,409 Miscellaneous Revenue 25,274 37,000 39,220 41,573 44,068 46,712 49,514 Transfers-In - - - - - - - Total Revenue and Sources 475,458 1,103,840 939,220 1,022,573 1,093,738 1,159,362 1,228,924 Expenditures and Uses: Salaries 375,295 455,048 468,699 482,760 497,243 512,160 527,525 Benefits 116,628 145,290 149,649 154,139 158,763 163,526 168,431 Operating 68,886 159,765 164,558 169,495 174,580 179,817 185,211 Capital - - - - - - - Miscellaneous - 10,000 10,000 10,000 10,000 10,000 10,000 Debt Service 4,255 4,174 4,337 4,255 4,174 4,091 4,010 Transfers-Out 566,010 427,642 280,000 285,600 291,312 297,138 303,081 Total Expenditures and Uses 1,131,074 1,201,919 1,077,243 1,106,248 1,136,071 1,166,732 1,198,259 Total Revenue Over/Under Expenditures (655,615) (98,079) (138,023) (83,675) (42,334) (7,370) 30,665 BEGINNING FUND BALANCE 1,086,575 430,960 332,881 194,858 111,182 68,849 61,479 ENDING FUND BALANCE 430,960 332,881 194,858 111,182 68,849 61,479 92,143 The Building Fund revenues and expenditures are analyzed and forecasted five years into the future. The forecast is derived from many factors, including trend analysis, anticipated new housing construction, the current economic climate, and Federal, State, and local economic forecasts. The forecast is based on conservative assumptions, especially with so many continued economic uncertainties. Changes in the future economy can have a significant effect on the Five-Year Forecast. The Public Utilities Fund revenues and expenditures are analyzed and forecasted five years into the future. The forecast is derived from many factors, including trend analysis, anticipated rates, and Federal, State, and local economic forecasts. The forecast is based on conservative assumptions. Changes in the future economy can have a significant effect on the Five-Year Forecast. As the result of the Water and Wastewater Revenue Sufficiency and Rate Study Analysis, the current five-year projection includes rate increases in , for water and sewer services. City of Longwood 60FY 2023-2024Proposed Budget LONG-RANGE FINANCIAL PLAN Public Utilities Fund Long-Range Financial Forecast ($ in thousands) 2022 2023 2024 2025 2026 2027 2028 ActualBudgetForecastForecastForecastForecastForecast Revenues and Sources: Licenses and Permits - - - - - - - Intergovernmental 851,433 1,910,340 2,212,650 2,825,345 3,292,400 2,611,350 2,284,655 Charges for Services 5,683,510 7,044,000 7,288,320 7,506,970 7,732,179 8,041,466 8,363,124 Miscellaneous 20,433 92,200 40,500 41,715 42,966 44,255 45,583 Other Financing Sources - 3,985,000 4,000,000 2,315,770 1,646,815 1,540,300 1,092,370 Total Revenue and Sources 6,555,376 13,031,540 13,541,470 12,689,800 12,714,360 12,237,371 11,785,733 Expenditures and Uses: Salaries 1,067,768 1,088,523 1,189,092 1,236,655 1,286,122 1,337,567 1,391,069 Benefits 458,666 432,024 444,985 458,335 472,085 486,247 500,835 Operating 1,666,163 1,970,519 2,203,400 2,269,502 2,337,587 2,407,715 2,479,946 Capital 2,804,659 8,505,000 9,829,000 6,037,000 6,157,740 6,425,000 3,491,000 Miscellaneous 21,291 21,503 22,149 22,813 23,497 24,202 24,928 Debt Service 88,891 167,246 172,263 177,431 182,754 188,237 193,884 Transfers-Out 1,681,501 1,263,339 1,798,880 1,852,846 1,908,432 1,965,685 2,024,655 Total Expenditures and Uses 7,788,939 13,448,155 15,659,769 12,054,583 12,368,217 12,834,652 10,106,318 Total Revenue Over/Under Expenditures (1,233,563) (416,615) (2,118,299) 635,217 346,143 (597,281) 1,679,415 BEGINNING FUND BALANCE 5,358,146 4,124,583 3,707,968 1,589,670 2,224,886 2,571,030 1,973,748 ENDING FUND BALANCE 4,124,583 3,707,968 1,589,670 2,224,886 2,571,030 1,973,748 3,653,163 City of Longwood 61FY 2023-2024Proposed Budget CITYWIDE BUDGET SUMMARY CITY OF LONGWOOD - BUDGET SUMMARY - ALL FUNDS FISCAL YEAR 2023-2024 General Fund Millage: 5.5000 SPECIAL GENERALREVENUECAPITALENTERPRISE FUNDFUNDSFUNDSFUNDTOTAL ESTIMATED REVENUES: Taxes: Millage per $1000 Ad Valorem Taxes 5.5000 9,688,989 - - - $9,688,989 Sales and Use Taxes 3,229,746 - 1,651,126 - 4,880,872 Charges for Services 2,442,873 864,748 - 7,288,320 10,595,941 Intergovernmental 3,036,892 4,600,000 3,888,704 2,212,650 13,738,246 Fines and Forfeitures 139,600 45,000 - - 184,600 Licenses and Permits 2,305,544 931,200 - 708,000 3,944,744 Miscellaneous 408,200 141,532 500 34,500 584,732 Other Financing Sources - - 5,200,000 4,000,000 9,200,000 Total Estimated Revenues:21,251,8446,582,48010,740,33014,243,47052,818,124 Transfer In 955,332 15,000 5,368,876 1,116,500 7,455,708 Fund Balances/Reserves/Net Assets 5,074,548 1,161,039 2,323,096 9,627,044 18,185,727 Total Estimated Revenues, Transfers & $ 27,281,724$ 7,758,519 $ 18,432,302 $ 24,987,014 $ 78,459,559 Balances ESTIMATED EXPENDITURES: General Government 4,387,403 - 128,813 384,518 4,900,734 Public Safety 11,184,831 922,938 10,361,063 - 22,468,832 Physical Environment 1,498,277 - 632,358 15,074,565 17,205,200 Transportation 1,583,672 1,064,267 3,936,350 - 6,584,288 Culture & Recreation 1,333,740 134,990 133,500 - 1,602,230 Debt Service 1,314,941 32,778 933,656 676,442 2,957,817 Other Uses 50,000 13,189 - - 63,189 Total Estimated Expenditures:21,352,8642,168,16216,125,74016,135,52555,782,291 Transfer Out 983,876 4,672,952 - 1,798,880 7,455,708 Fund Balances/Reserves/Net Assets 4,944,984 917,405 2,306,562 7,052,609 15,221,560 Total Appropriated Expenditures, 27,281,7247,758,51918,432,30224,987,01478,459,559 Transfers, Reserves & Balances The tentative, and/or final budgets are on file in the office of the above mentioned taxing authority as a public record. City of Longwood 62FY 2023-2024Proposed Budget ESTIMATED CHANGES IN FUND BALANCE Estimated Estimated Estimated Estimated Net Balance as % Fund NameBalance as Revenues Expenditures Explanation of Change Changeof Change of 9/30/2023FY23-24FY23-24 9/30/2024 001 General Fund 22,207,176 (22,336,740) 5,074,548 Funds programmed for qualifying projects/expenditures 102 Building Fund (1,047,162) (120,162) 145,560 Funds programmed for qualifying projects/expenditures 116 Police Education Fund 8,000 4,657 117 Police Confiscation Fund 37,120 1,620 378,036 Funds programmed for qualifying projects/expenditures 120 ARPA Fund 4,400,000 192,782 Funds programmed for qualifying projects/expenditures 130 Special Assessments Fund 104,212 (126,713) 51,408 Funds programmed for qualifying projects/expenditures 131 Parks and Events Fund 112,200 22,003 44,793 Funds programmed for qualifying projects/expenditures 132 Citizens on Patrol Fund - (10,600) (10,600) 7,020 17,620 Funds programmed for qualifying projects/expenditures 133 CERT Fund - (4,220) (4,220) 8,261 12,481 No expenditure programmed for FY 2023-24 134 Police Impact Fees - 10,268 No expenditure programmed for FY 2023-24 - 41,221 32,221 No expenditure programmed for FY 2023-24 136 Recreation Impact Fees - 21,164 12,164 No expenditure programmed for FY 2023-24 137 PW-Administrative Impact Fee 7,200 - 7,200 2,668 (4,532) 310 Public Facilities Fund 1,908,194 Funds programmed for qualifying projects/expenditures 320 Capital Projects Fund (10,768,876) 414,902 Funds programmed for qualifying projects/expenditures 401 Public Utilities Fund 7,588,580 402 Renewal & Replacement Fund (603,000) 122,340 725,340 No expenditure programmed for FY 2023-24 403 Impact Fees Fund 702,000 - 702,000 1,313,124 406 Stormwater Management Fund (10,681) 263,581 Fund balance is the excess of assets over liabilities. Fund Balance does not necessarily mean funds available for expenditure. Fund Balance can be restricted, committed, or assigned. A negative fund balance is often referred to as a deficit. rd On the May 3, 2021 Regular Meeting, the City Commission passed Resolution No. 21- formally adopting a Fund Balance Policy for the General Fund, per Government Finance Officer Association (GFOA) recommended best practices and formalized the City’s compliance with Governmental Accounting Standards Board Fund Balance Reporting and Governmental Fund Type Definitions. City of Longwood 63FY 2023-2024Proposed Budget ESTIMATED CHANGES IN FUND BALANCE The General Fund's unassigned fund balance, plus the amount restricted for working cash, should be maintained at a minimum of 17's total budgeted annual expenditures in the most recently approved annual budget. At the end of the Fiscal Year 2022-2023 the General Fund reserve is expected to exceed this requirement with an estimated fund balance of 2 Also, the City committed an expenditures for an Economic Stabilization Reserve. This reserve will protect the City from adverse financial impacts in the event of unexpected economic events. The Economic Stabilization Reserve would only be used in extraordinary or unforeseen circumstances and with the majority vote of the City Commission. City of Longwood 64FY 2023-2024Proposed Budget CITYWIDE BUDGET SUMMARIES The Fiscal Year Budget for the City of Longwood is approximately $ million. The total estimated revenues from all sources (net from interfund transfers and fund balances) are approximately $ million. The total expenditures from all uses (net from interfund transfers and fund balances Revenues by Type City of Longwood 65FY 2023-2024Proposed Budget CITYWIDE BUDGET SUMMARIES Expenses by Major Category City of Longwood 66FY 2023-2024Proposed Budget CITYWIDE BUDGET SOURCES TOTAL SOURCES $ City of Longwood 67FY 2023-2024Proposed Budget CITYWIDE BUDGET USES TOTAL USES $ City of Longwood 68FY 2023-2024Proposed Budget 2024 APPROPIATIONS BY FUND The following funds are appropriated on an annual basis according to the Budget Process for the City of Longwood General Fund 22,336,740 Building and Inspection Fund 1,047,162 Police Education Fund Special Law Enforcement Trust Fund ARPA Fund Special Assessments Fund 126,713 Parks and Events Fund Citizens on Patrol (COPs) 10,600 CERT Fund 4,220 Police Impact Fees Fund - Fire Impact Fees Fund - Recreation Impact Fees Fund - PW-Administrative Impact Fees Fund - Stormwater Management Fund Public Facilities Improvement Fund Capital Projects Fund 10,768,876 Public Utilities Fund Public Utilities R&R Fund Public Utilities Impact Fees Fund - Total City of Longwood 69FY 2023-2024Proposed Budget CITYWIDE FTE'S FY2024 Departments Administration12.0 Financial Services10.0 Law Enforcement Fire Department44.0 Community Development/Building12.0 Leisure Services13.0 Public Works32.0 Total FTE's173.0 City of Longwood 70FY 2023-2024Proposed Budget GENERAL FUND BUDGET SUMMARY 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1$ 5,340,446 $ 5,691,682$ 4,657,023 $ 5,074,548 Sources Taxes 10,022,012 Licenses and Permits 2,006,887 Intergovenmental Charges for Services 2,442,873 Fines and Forfeitures 137,267 138,000 130,000 Rents and Royalties 143,860 261,641 Miscellaneous Revenue 213,200 Total Sources 17,480,027 19,382,432 19,777,948 21,251,844 Transfers In Use of Fund Balance - - Total Estimated Sources, Transfers and FB 20,672,000 21,044,344 20,830,604 22,336,740 Uses City Commission City Clerk City Manager 381,360 388,217 City Attorney 180,000 180,000 180,000 General Services 161,640 Human Resources 686,728 813,437 Information Technology 836,720 846,187 Financial Services 2,117,664 Other Facilities 76,266 176,200 Law Enforcement Fire & Rescue Community Development 766,420 Leisure Services Public Works Streets 1,483,276 Total Uses 19,754,824 19,647,944 19,016,679 21,352,864 Transfers Out Total Uses and Transfers 21,355,423 21,044,344 20,413,079 22,336,740 Total Revenue (Over/Under) Expenditures (683,423) - 417,525 - Total Appropiations and Reserves 20,672,000 21,044,344 20,830,604 22,336,740 4,657,023 5,082,426 5,074,548 4,944,984 FUND BALANCE, SEPTEMBER 30 % OPERATING RESERVE 22%24%25%22% City of Longwood 71FY 2023-2024Proposed Budget GENERAL FUND OVERVIEW The General Fund is the primary operating fund of the City of Longwood. It accounts for the general operations of the City that are not specifically accounted for or defined for specific uses in other funds. The General Fund accounts for the majority of City services, including police, fire, parks and recreation, public works, community development, economic development, finance, legal, and general administration activities. Property tax, charges for services, license and permit fees are the main sources of General Fund revenue. City of Longwood 72FY 2023-2024Proposed Budget GENERAL FUND TOTAL SOURCES General Fund revenues have been projected to continue to recover from the effects of the pandemic as new signs of a resurgent economy emerge. FY2023-24 total revenues, are estimated at $22,336,740, approximately $ higher than the current year 2022-23 budget of $21,044,344. City of Longwood 73FY 2023-2024Proposed Budget GENERAL FUND REVENUE DETAIL 2022202320232024 ACTUALBUDGETESTIMATEBUDGET Taxes 311-0000 7,223,738 312-0000Sales & Use Taxes 300 360 360 314-1000Utility Tax/Electric 1,737,024 314-3000Utility Tax/Water 314-4000Utility Tax/Gas 88,844 Communication Service Tax 316-0000Local Business Tax 147,741 160,000 120,000 Total Taxes 10,022,012 11,487,589 11,544,191 12,918,735 Licenses and Permits 322-0000Permits, Fees & Licenses/Building Permit - 100 100 100 322-8000Permits, Fees & Licenses/Site Plans Review 7,700 12,000 11,000 323-1000Franchise Fees - Electric 1,640,814 323-4000Franchise Fees - Gas 27,037 30,000 30,000 30,000 323-7000Franchise Fees - Solid Waste Miscellaneous Permit 10,000 Paint Color and Outdoor Seating 1,000 3,120 Fire Inspections 12,420 12,000 Total Licenses and Permits 2,006,887 2,149,486 2,213,259 2,305,544 Intergovernmental 331-2100Federal Grants/AFG Program - - - - 331-2200Federal Grants/HIDTA Grant 30,000 16,000 331-2400Federal Grants/COPS - - - - Federal Grants/OJP/Bullet Proof Vest 4,000 331-2600Federal Grants/JAG Grant 3,308 4,000 3,000 331-2700Federal Grants/DOJ-Byrne Grant - - - 2,771 - - - Federal Grants/DOJ 2020 CERF 8,008 - - - Federal Grants/FEMA - - 334-2200Public Safety/FF Cancer Grant - - - FDOT Contract Agreement State Shared Revenue 710,274 816,164 Mobile Home Licenses Tax 1,813 2,000 2,000 Alcoholic Beverage License 24,736 30,000 Crash Reports 3,700 4,000 Half-Cent Sales Tax 1,280,210 1,388,281 Firefighters Supplemental Compensation Fire/Police Supplemental Compensation - - - 337-2000School Resource Officer 134,870 240,062 160,000 162,000 338-2000County Occupational License 13,000 12,000 Total Intergovernmental 2,700,957 2,538,822 3,045,106 3,036,892 City of Longwood 74FY 2023-2024Proposed Budget GENERAL FUND REVENUE DETAIL 2022202320232024 ACTUALBUDGETESTIMATEBUDGET Charges for Services 341-2000Land Development Fee 341-3000Cost Recovery Builders 30,000 10,000 26,000 341-3010Administrative Fee - BTR 341-4000Wayfinder Fees - - - - 342-1000Police Services 6,182 16,000 7,000 342-1010Police Services/OCDETF-DOJ - 16,000 6,000 6,000 342-2000Off Duty Detail 86,377 60,000 342-6000Ambulace Fees 823,017 837,000 343-4000Garbage Billing Fees 1,307,277 1,227,310 1,260,873 Parks & Recreation/Special Events Fees - - - - 347-2028Park & Recreation/Donations - - - - 347-2030Parks & Recreation/Community Bldg Rentals 104,876 347-2031Parks & Recreation/Reiter Park Rentals 10,000 7,000 8,000 Parks & Recreation/Field Rentals 28,000 18,000 347-2046Parks & Recreation/Pavilion Rentals Parks & Recreation/Miscellaneous Activity - - 1,000 1,000 347-2060Parks & Recreation/LBR-Field Use Agreement 4,200 347-2070Parks & Recreation/Concession Babe Ruth 3,000 3,000 3,000 3,000 347-2080Parks & Recreation/Summer Camp 37,670 Building Attendant Services Development Impact Fees 10,000 8,000 Total Charges for Services 2,289,236 2,567,394 2,356,327 2,442,873 Fines and Forfeits Parking Fees Security Alarm Fees 13,000 Other Fines 63,218 80,000 80,000 Other Fines-Investigative Cost Recovery 16,100 16,000 Court Ordered Restitution - 100 Other Fines-Code Enforcement Fines 30,000 30,000 Total Fines and Forfeits 137,267 138,000 130,000 139,600 Miscellaneous Revenue 361-1000Interests 6,040 6,100 362-3000Rents & Royalties 143,860 261,641 364-1000Cemetery Lots 30,000 16,000 364-4000Sale of Equipment 130,000 10,000 60,000 Scrap Sales 1,000 1,000 1,000 366-0000Donations Private Sources - 3,000 3,000 28,000 366-3000Donations Private Sources/Employee Events 4,100 4,100 City of Longwood 75FY 2023-2024Proposed Budget GENERAL FUND REVENUE DETAIL 2022202320232024 ACTUALBUDGETESTIMATEBUDGET Other Miscellaneous Revenue 60,000 Other Miscellaneous Revenue 36,427 20,000 207,000 36,000 Candidate Sign Deposits - - - - Candidate Qualifying Fee 1,200 2,000 2,000 2,000 Total Miscellaneous Revenue 323,667 501,141 489,065 408,200 Transfers In 382-1000Administrative Transfer - Public Utilities 1,113,177 682,380 382-3000Administrative Transfer - Stormwater Fund - - - 382-4000Administrative Transfer - Building Fund 427,642 427,642 Administrative Transfer - ARPA Fund 1,487,786 - - - Total Transfers In 3,191,973 1,052,656 1,052,656 955,332 Use of Fund Balance 609,256 129,564 Total Revenues 20,672,000 21,044,344 20,830,604 22,336,740 City of Longwood 76FY 2023-2024Proposed Budget GENERAL FUND TOTAL USES The General Fund reflects an increase in total expenditures of $1, or $ in FY2022-23 to $21, in FY2023-24. This amount does not An additional $ of fund reserves will be used to balance the total General Fund revenues to $22,336,740. City of Longwood 77FY 2023-2024Proposed Budget GENERAL FUND ALLOCATIONS Information Leisure Financial Community Public Other AdministrationPolice Fire TechnologyServicesServicesDevelopmentWorks/Streets Facilities $2,066,210 $5,768,860 $6,282,145 $176,200 $846,187$1,726,139$2,117,664$785,786$1,583,672 10%27% 29% 1% 4%8%10%4%7% Cityof Longwood Allocation of its General Fund of $21,352,864 City of Longwood 78FY 2023-2024Proposed Budget CITY ADMINISTRATION City of Longwood 79FY 2023-2024Proposed Budget CITY COMMISSION The City of Longwood is governed by a City Commission/City Manager form of government, which combines the political leadership of elected officials with the managerial experience of an appointed administrator. The Commission shall elect from among its members who shall have the title of Mayor. The Mayor is the presiding officer at Commission Meetings and Workshops and shall be recognized as the head of the City Government for all ceremonial purposes. The City Commission is made sets policies for the City, sets the general direction of the government, and possesses all powers provided for general law by the City Charter. In addition, the City Commission authorizes the execution of all City contracts, except as set forth by ordinance. The City Commission serves as the legislative and policy-making body of the municipal government. City of Longwood 80FY 2023-2024Proposed Budget CITY COMMISSION Goals: To provide all citizens of Longwood with legislative representation by enacting ordinances, resolutions, policies, and programs that improve and protect the community, promote desirable levels of municipal services, and plan for the future. Objectives: Adopt policies and programs that improve the quality of life in the community and promote desirable levels of municipal services and plan for the future. Encourage continued participation in community activities and governmental affairs. Support a strong commercial and industrial tax base in the City. To meet the needs and concerns of the residents and businesses of the City of Longwood with fiscally responsible representation and legislation. FY 2022-2023 Highlights: - resolutions as of June 2023. Adopted to improve the quality of life for the residents of Longwood. City of Longwood 81FY 2023-2024Proposed Budget CITY COMMISSION Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Mayor1111 Commissioners4444 TOTAL5555 Personnel Expenses70,142 70,142 Operating Expenses28,700 28,700 Capital Expense - - - - TOTAL83,14598,842 98,842 119,884 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund Budget to Budget Variance When comparing the adopted budget for FY2023of $with the proposed budget for FY2024 of $84, there is an increase of $21,042 primarily related to a new expense for life and health insurance. City of Longwood 82FY 2023-2024Proposed Budget CITY COMMISSION Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Executive Salaries 60,002 60,002 60,002 60,002 F.I.C.A. 3,638 4,002 4,002 Retirement Contribution 6,000 6,000 6,000 6,000 Life and Health Insurance - - - Workers Compensation 107 138 138 Subtotal Personnel Services 70,142 70,142 Other Contractual Services - - - - Commission Development 6,344 14,000 Communications 2,880 2,880 2,880 2,880 Printing and Binding - 400 Community Relations - - - Other Charges & Obligations 241 Operating Supplies - 1,300 1,300 Books, Pubs, Subs & Memberships 3,871 Subtotal Operating 16,761 28,700 28,700 Capital Equipment - - - - Subtotal Capital - - - - TOTAL CITY COMMISSSION 86,509 98,842 98,842 119,884 City of Longwood 83FY 2023-2024Proposed Budget CITY COMMISSION FY2024EXPENDITURES BY CATEGORY City of Longwood 84FY 2023-2024Proposed Budget CITY ATTORNEY Representing the interests of the City and its Commission, the law firm of Fishback, Dominick, LLP provides legal advice to the City covering municipal law, liability issues, and contractual reviews, as well as recommending additional legal expertise when needed. Goals: To provide legal advice to the City Commission and City staff, review all legal instruments of the City, and coordinate all litigation and other legal services for the City. Objectives: Respond to requests from the City Commission and City staff for legal opinions on specific matters. Draft local ordinances in response to state and federal legislation concerning the City. Provide defense/prosecution involving matters of litigation concerning the City. Provide other legal services on specific matters. City of Longwood 85FY 2023-2024Proposed Budget CITY ATTORNEY Summary 2022 2023 2023 2024 ActualBudgetEstimateBudget Personnel Expenses - - - - Operating Expenses 180,000 180,000 180,000 Capital Expense - - - - Other Expenses - - - - TOTAL 148,475 180,000 180,000 180,000 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund180,000 180,000 180,000 Budget to Budget Variance When comparing the adopted budget for FY2023 of $180,000 with the proposed budget for FY2024 of $180,000 there is no change. Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Professional Services General Professional Services Litigation Subtotal Operating 180,000 180,000 180,000 TOTAL CITY ATTORNEY148,475 180,000 180,000 180,000 City of Longwood 86FY 2023-2024Proposed Budget CITY CLERK The Office of the City Clerk is the custodian of the City’s records. The City Clerk is also responsible for maintaining city codes, and all official documents which include contract implementation and records management, conducting City elections, overseeing the City’s legal advertisement obligations, writing and preparing meeting agendas for City Commission meetings, participating in all City Commission meetings and workshops, transcribing minutes of City Commission meetings and workshops, processing incoming and outgoing mail, issuing permits under the jurisdiction of the Clerk, overseeing the City’s Cemetery, and administering oaths to all elected officials. Goals: To authenticate, record, index, and maintain the City's official legislative acts, thus preserving the history of the City of Longwood; to issue all required permits which fall under the jurisdiction of the City Clerk's authority; to provide required advertising per state and local laws, and to supervise all City elections. Objectives: Leading and managing the Office of the City Clerk to ensure the city's vision for continuous improvement: Continue to operate in compliance with State Law, local ordinances, internal policies and procedures. Continue to provide excellent customer service to our citizens, City Commissioners, and staff, through professionalism, openness and transparency in government. Continue to provide information to the public in a fair, impartial, and efficient manner. Administrative support to enable the City Commission to make decisions: Provide advice, record proceedings of and maintain Commission records and timely publication of the agenda packets and minutes. City of Longwood 87FY 2023-2024Proposed Budget CITY CLERK Maintain fiscal responsibility: Oversight and delivery of services through timely, complete, and accurate information. Continue to conduct an internal monthly audit of department budgets to clean up and catch data issues that may adversely impact account lines. Citywide Records Management Program: Ongoing inventory of citywide records, preparing record retention schedules per state law, and analyzing and evaluating Record Management Program filing systems for modifications and improvements. Continue with citywide training. Automation: Preparing, implementing, and scheduling training for new agenda management software. Continue review/research for needed improvements for Longwood Memorial Gardens. Implement online mapping tools and cemetery software to help visitors and staff quickly find graves and search for available plots. The project is dependent on ample funding and is on hold. Review and update cemetery rules and fees. Continuous Improvement: Evaluate and discuss with clerk staff areas of training and professional seminars/conferences required to improve their organizational performance. Consult with clerk staff on their perception of their performance and ways to improve the department. Training: City Staff, Boards, and Committees: Review updates city board member booklet for recording secretaries, and set up training. Manage the municipal election process to ensure readiness for an election whenever one is called or required: Next City Election November , 2024. FY 2022-2023 Highlights: Continuously meeting with Records Coordinator, reviewing tasks to ensure attention to detail and accuracy of work. With reduced staff, Clerk continued to handle additional administrative duties to meet all deadlines with the reorganization of staff implemented in the fiscal year 2022-2023 and balanced the workload between two staff members to meet commitments and critical due dates. to offsite storage. City of Longwood 88FY 2023-2024Proposed Budget CITY CLERK Continued to capture and preserve all the social media content our organization posts and engages with to stay compliant with public records laws, regulations, and recordkeeping. Continued to update the website calendar with all city meetings, publishing meeting agendas to the calendar when posted on the website. Planned, organized, and held the 2023 Board Appreciation Dinner. Updated New Board Member Handbook and implemented meetings with new board members to review the board's role, provide an overview of the board member and staff duties, financial disclosure, meeting dates, codes of conduct, rules, and procedures, Robert's Rules of Order, State Guide to the Sunshine Amendment, and Code of Ethics. City of Longwood 89FY 2023-2024Proposed Budget CITY CLERK Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Commission Agendas/Public Notices Prepared6437 Pension Board Agendas Prepared4444 Minutes Prepared 273030 Ordinances Prepared for Adoption23272020 Resolutions Prepared for Adoption3030 Public Records Requests Processed276330320320 To foster citizen Records Reviewed/Scanned/Verified for 80,000 by practicing Disposition open, Records Disposed (cubic feet)200 accountable and Cemetery: Lots Sold132020 responsive Cemetery: Burials36102020 government; Legal Advertisements42 providing quality core services Lien/Property Search600600 Garage Sale Permits138120130130 RV Permits0011 Political Sign Permits 20020 Ribbon Cuttings611 Recorded Documents32282020 Laserfiche Documents Scanned City of Longwood 90FY 2023-2024Proposed Budget CITY CLERK Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget City Clerk1111 Administrative Assistant1000 Records Coordinator0111 Records Clerk000 Senior Admin Assistant1000 Executive Assistant1000 TOTAL4.5222 Personnel Expenses 304,738 Operating Expenses 101,077 111,816 111,816 114,361 Capital Expense - - - - TOTAL405,815309,750309,750 322,956 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund Budget to Budget Variance When comparing the adopted budget for FY2023 of $ with the proposed budget for FY2024 $ there is an increase of $13,206. This increase is primarily associated with a wage increase for General Government employees. The City Clerk maintained their FTE level from 2023. City of Longwood 91FY 2023-2024Proposed Budget CITY CLERK Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages Overtime - F.I.C.A. 17,626 12,271 Retirement Contributions Life and Health Insurance Workers Compensation 413 347 347 16 Subtotal Personnel Services 304,738 Professional Services 2,800 2,800 2,600 Other Contractual Services 28,288 Employee Development 600 Communications 1,117 Postage 13,000 12,000 12,000 10,000 Utility Services 13,000 Rentals and Leases 2,620 2,620 2,620 Repair and Maintenance 273 Printing and Binding 13,111 14,700 14,700 Community Relations 1,641 - - - Other Charges Obligations 17,100 17,100 18,600 Office Supplies 1,000 1,000 1,300 Operating Supplies 2,108 Repurchase of Lots 300 3,000 3,000 3,000 Books, Pubs, Subs & Memberships 747 Subtotal Operating 101,077 111,816 111,816 114,361 Capital Equipment - - - - Subtotal Capital - - - - TOTAL CITY CLERK 405,815 309,750 309,750 322,956 City of Longwood 92FY 2023-2024Proposed Budget CITY CLERK FY2024 EXPENDITURES BY CATEGORY City of Longwood 93FY 2023-2024Proposed Budget CITY MANAGER The City Manager is responsible for the efficient operations of all departments and the effective implementation of policy directives collectively from the Commission. In addition to carrying out policy directives, the Administration department ensures the financial stability of the City, assesses major issues facing the City, focuses on organizational improvements, and recommends the execution of contractual agreements. The City Manager, as head administrator, attends Commission meetings and workshops to present legislation for the City Commission’s consideration. The City Manager adopts administrative policies, submits an annual budget, advises the City Commission on the financial condition of the City, and performs other duties as required by established Ordinances and Resolutions. The City Manager is appointed by the Mayor and Commissioners and serves at their discretion. Under the City Manager’s Office is the Facilities Maintenance and the Community and Media Relations. Goals: To efficiently and effectively implement and administer the policies, programs, and services approved by the City Commission. Objectives: Continue to foster strong relationships with the community, city team members, and other government entities. Ensure city team members have the resources and support necessary to safely, effectively, and efficiently complete their assignments. City of Longwood 94FY 2023-2024Proposed Budget CITY MANAGER Stay focused on new economic development with an emphasis on commercial and retail projects. Build on the ever-growing public events provided to the community. Maintain conservative budgeting practices while attempting to prepare the city for the potential of continued economic volatility. FY 2022-2023 Highlights: Commission – Supported the commission with research and data. Reviewed all agendas and packets for Commission meetings, executive sessions, and workshops. Reviewed all Ordinances and higher-level purchases requisitions. Met with Directors before each Commission meeting and supported each with their responsibilities. Community Relations – Continued to grow and develop the city’s digital media presence through social media, the city website, weekly newsletters, event promotions and recruitment advertising. Human Resources – Implimented an employee wellness program in partnership with the health insurance provider. Provided leadership training to supervisors, managers, and directors. Continued to host employee recognition events to build comradery and maintain high moral. Leisure Services – Continued to offer public events with several new events to the community. Upgraded the equipment at Small World Park, the bicycle pump track and the dog park. Continued the development of the new pickleball courts which has created huge public interest and use. Refreshed the city event sponsorship and vendor program which resulted in new partnerships. Continued to experience increased rental growth at the Community building. Community Development – Continued development of the city’s mobility fee program. Nearing completion of the design phases for the new fire station. Additional phases of the Alta Cypress community opened to the public. Managed new growth in the area of Dog Track Road for the next fiscal year. Initiated a city local small business grant. City of Longwood 95FY 2023-2024Proposed Budget CITY MANAGER Public Works – Completed a phase of the septic to sewer abatement project and started the next phase of the program.Started the 17- project. Completed significant repairs caused by Hurricane Ian. Completed several sewer lift station upgrades. Installed new sidewalks and improved older sidewalks where necessary. Completed the 2.3 mile Cross Seminole Trail connect project. Financial Services - Provided monthly financial reporting to City Commission. Filed all federal, state, and local reporting requirements on time without penalties. The Distinguished Budget Presentation Award from the Government Finance Officers Association (GFOA) was received for the FY2022-23 budget document. Completed the 2021-22 annual audit for the City’s Annual Comprehensive Financial Report (ACFR), and received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the fiscal year 2020- 2021. Public Safety –Continued to support the police and fire departments to ensure a high level of quality service each department offers is uncompromised because of equipment or training. Facilitated necessary benefit plan upgrades to ensure both departments are competitive when compared to others. Maintained a low crime rate and better than average response times at both departments. Supported the police-community relations unit as it continued to generate positive public relations. Information Technology – Completed the upgrade of the city computer and phone systems. Transitioned to a different mobile internet carrier which improved service and reduced costs. Completed a CJIS audit to ensure statewide compliance. City of Longwood 96FY 2023-2024Proposed Budget CITY MANAGER Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget City Manager1111 Executive Assistant to City Mgr0111 Administrative Assistant0111 Community & Media Relations Mgr0111 TOTAL1444 Personnel Expenses 372,180 368,332 Operating Expenses 16,037 16,037 16,637 Capital Expense - - - - Other Expenses - - - - TOTAL198,021 388,217 384,369 421,599 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund388,217 Budget to Budget Variance When comparing the adopted budget for FY2023 of $388,217 with the proposed budget for FY2024 $ there is an increase of $33,382. This increase is primarily associated with a wage increase for General Government employees. The Office of the City Manager maintained its FTE level from 2023. City of Longwood 97FY 2023-2024Proposed Budget CITY MANAGER Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages 141,871 Overtime - - - - F.I.C.A. 10,070 21,083 21,083 Retirement Contributions 30,741 Life and Health Insurance 43,264 Workers Compensation 6,046 31 Subtotal Personnel Services 372,180 368,332 Professional Services - - - - Other Contractual Services - - - - Employee Development 1,130 3,000 3,000 3,000 Communications 1,308 1,080 1,080 1,080 Postage - 200 200 200 Repair and Maintenance - 1,000 1,000 1,000 Printing and Binding - Promotional Activities 2,206 6,000 6,000 6,000 Office Supplies 408 800 800 800 Operating Supplies 1,707 1,707 2,307 Books, Pubs, Subs & Memberships 888 2,000 2,000 2,000 Subtotal Operating 16,037 16,037 16,637 Capital Equipment - - - - Subtotal Capital - - - - TOTAL CITY MANAGER 198,021 388,217 384,369 421,599 City of Longwood 98FY 2023-2024Proposed Budget CITY MANAGER FY2024 EXPENDITURES BY CATEGORY City of Longwood 99FY 2023-2024Proposed Budget GENERAL SERVICES Under the direction of the City Manager, General Services provides preventative maintenance of City-owned buildings to help prolong usefulness and prevent services in maintaining all City facilities. Provide ongoing preventive maintenance of properties, respond to all building emergencies, and monitor and repair minor building deficiencies. Goals: To provide preventive maintenance of City-owned buildings to prolong their usefulness and prevent more costly repairs. Objectives: Provide ongoing preventive maintenance of properties. Respond to all building emergencies promptly. Monitor and repair minor building deficiencies. FY 2022-2023 Highlights: City buildings are maintained and repaired internally saving funds on costly labor and repairs charges from outside services. Facility Maintenance Work Orders completed in the fiscal year 2021-22 were 781 and currently for the fiscal year 2022-23. Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Providing quality Facilities Maintenance Requests7811,2001,200 core services City of Longwood 100FY 2023-2024Proposed Budget GENERAL SERVICES Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Facilities Const. & Maintenance Specialist1111 TOTAL1111 Personnel Expenses 67,032 70,870 72,243 Operating Expenses Capital Expense - - - - Other Expenses - - - - TOTAL 152,365 161,640 160,045 169,563 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund161,640 RVINERAL SERVICES Budget to Budget Variance When comparing the adopted budget for FY2023of $161,640with the proposed budget for FY2024 of $168,463 there is an increase of $. This increase is primarily associated with a wage increase for General Government employees and operating expenses. General Services maintained its FTE level from 2023. City of Longwood 101FY 2023-2024Proposed Budget GENERAL SERVICES Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages 48,131 F.I.C.A. 276 3,837 3,837 4,067 Retirement Contribution 3,627 Life and Health Insurance 4,813 Workers Compensation 2,362 767 Subtotal Personnel Services 67,032 70,870 72,243 Other Contractual Services 14,411 18,800 Communications 720 720 720 720 Utility Services 42,000 42,000 42,000 Repair and Maintenance 26,142 Repair and Maintenance-Vehicles Office Supplies 4,000 4,000 Operating Supplies 6,044 Fuel/Diesel/Lubricants 381 800 800 800 Subtotal Operating Reserve for Contingency - - - - Subtotal Other - - - - TOTAL GENERAL SERVICES 152,365 161,640 160,045 169,563 City of Longwood 102FY 2023-2024Proposed Budget GENERAL SERVICES FY2024 EXPENDITURES BY CATEGORY City of Longwood 103FY 2023-2024Proposed Budget City of Longwood 104FY 2023-2024Proposed Budget HUMAN RESOURCES The Human Resources/Risk Management Department is responsible for optimizing the City’s human resources capability by acquiring, maintaining, developing, and retaining a diverse, highly qualified, motivated, and productive workforce. The Department is responsible for managing payroll, and coordinating benefits and employee incentives, such as the Employee Assistance Program, the Employee of the Year Program, and the Drug-Free Workplace Program. The Department also manages worker’s compensation, liability insurance, and unemployment claim issues. Goals: To provide personnel and risk management that anticipates and responds to changes in the nature and composition of the workplace, external social and economic pressures, organizational structures, and technology. City of Longwood 105FY 2023-2024Proposed Budget HUMAN RESOURCES Objectives: Complete automation of HR documents by implementing workflow. Establish and implement creative strategies for recruiting and retaining top talent. Enhance employee engagement. Launch a web-based suite of leadership and management trainings to develop new and existing supervisors and managers. Streamline & enhance new hire onboarding/orientation--Establish an Employee Welcome Program. FY 2022-2023 Highlights: Digitalized all HR employee files. Developed ongoing leadership and supervisor trainings. Implemented system improvements to address 300 hours overtime cap for Police and Fire pensionable wages. Implemented new employee recognition award category. Launched Employee Portal. Sucessfully transitioned from (PRM)Florida Blue to United Healthcare (FMIT). . . City of Longwood 106FY 2023-2024Proposed Budget HUMAN RESOURCES Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Applications Processed444620 Encouraging New Hires Onboarded283032 smart growth in Turnover Ratio harmony with the City's unique Pay Adjustments/ 270280278 heritage and Payroll Corrections urban WC Claims Processed76623030 sorroundings P & L Claims Processed1713 Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget HR & Risk Management Director1111 Payroll/HR Coordinator1111 HR Program Manager1111 TOTAL3333 Personnel Expenses Operating Expenses Capital Expense - - - - Other Expenses - TOTAL 686,728 819,802 813,437 852,207 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund686,728 813,437 City of Longwood 107FY 2023-2024Proposed Budget HUMAN RESOURCES Budget to Budget Variance When comparing the adopted budget for FY2023of $with the proposed budget for FY2024 is $, there is an increase of $. This increase is primarily associated with operating expenses to include liability insurance for property and casualty, and a wage increase for General Government employees. Human Resources maintained its FTE level from 2023. HUMAN RESOURCES City of Longwood 108FY 2023-2024Proposed Budget HUMAN RESOURCES Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages 236,222 Overtime 800 800 800 F.I.C.A. 18,130 Retirement Contributions 21,710 21,870 21,870 Life and Health Insurance Workers Compensation 140 23 Unemployment Compensation - 7,000 1,000 7,000 Employee Programs - - - Subtotal Personnel Services Professional Services 60,763 Other Contractual Services 20,000 20,000 20,000 Employee Development 2,213 Employee Programs - Communications 1,424 1,440 1,440 1,800 Postage - 100 100 100 Liability Insurance 370,000 Printing and Binding 840 1,000 1,000 1,000 Other Charges Obligations Office Supplies 1,200 1,200 1,200 Operating Supplies Books, Pubs, Subs & Memberships 632 660 660 684 Subtotal Operating Capital Equipment - - - - Subtotal Capital - - - - Reserve for Contingency - Subtotal Other - Total Human Resources/Risk Management 686,728 819,802 813,437 852,207 City of Longwood 109FY 2023-2024Proposed Budget HUMAN RESOURCES FY2024 EXPENDITURES BY CATEGORY City of Longwood 110FY 2023-2024Proposed Budget City of Longwood 111FY 2023-2024Proposed Budget FINANCIAL SERVICES In a manner of excellence, integrity, and dedication, the Financial Service Department is committed to providing fiscally responsible management, appropriate internal control, and cooperative guidance to City Staff, the City Commission, and the Citizens of Longwood. The Financial Services Department is comprised of three (3) divisions: Finance, Purchasing, and Utility Billing. These divisions are responsible for managing the City’s resources effectively and efficiently. Responsibilities also include safeguarding the City’s assets, cash management (disbursements and collections), fixed assets, long-range financial planning, accurate and timely financial reporting, debt administration, investments, and providing financial support to all City departments and divisions. In addition, the department coordinates the preparation of the Annual Budget, monitors budget compliance, and coordinates the annual audit conducted by an external independent audit firm. City of Longwood 112FY 2023-2024Proposed Budget Goals: To provide quality, cost-effective public services, and control fiscal programs to meet all legal, professional, and management requirements. Objectives: Ensure compliance with Truth In Millage (TRIM) requirements to meet Florida State Statutes. Provide timely and accurate financial reporting and transactions. Implement programs to support and enhance communication, accountability, and positive outcomes. Complete the City's annual audit and issue the City's Annual Comprehensive Financial Report (ACFR) within 180 days of the fiscal year-end. Perform due diligence per Section 717.117(4), Florida Statutes, and report unclaimed property to the State of Florida by the April 30th filing deadline per Chapter 717, Florida Statutes. per IRS standards. Provide the City Commission and City Manager an unaudited Financial Report with a narrative each month. Pursue modifying the City budget process to improve the efficiency of budget development while maintaining clarity and transparency. Continue to timely prepare and file required federal, state, and local reports. To continue to produce an Annual Comprehensive Financial Report that meets the GFOA Award for Excellence guidelines. To publish a balanced annual budget that provides information on the City’s revenues, appropriations, and capital projects that delivers fiscal responsibility and transparency. To submit for the Government Finance Officers Association Distinguished Budget Award in the hope of achieving this recognition again for the City. Automate Accounts Payable to improve efficiency and provide additional transparency. City of Longwood 113FY 2023-2024Proposed Budget FINANCIAL SERVICES FY 2022-2023 Highlights: Completed eight (8) hours of continuing education in subjects or courses of study related to investment practices and products. Created and produced monthly financial reporting for City Commission. Filed all federal, state, and local reporting requirements on time without penalties. The FY2022-2023 Budget document has been awarded the Distinguished Budget Presentation Award from the Government Finance Officers Association (GFOA). This award is the highest form of recognition in governmental budgeting. Completed the 2021-22 annual audit for the City’s Annual Comprehensive Financial Report (ACFR), and received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the fiscal year 2020-2021. Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Number of AP Transactions Number of Journal Entries Updated Budget Transfers Processed7464 To foster citizen trust by Budget Amendments Processed14131211 practicing Receive Distinguished Budget open, YesYesYesYes accountable Presentation Award (GFOA) and responsive Receive Certificate for Excellence government in Financial Reporting Award YesYesYesYes (GFOA) Unmodified Audit OpinionYesYesYesYes City of Longwood 114FY 2023-2024Proposed Budget FINANCIAL SERVICES Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Financial Services Director1111 Finance Manager1111 Senior Administrative Assistant0111 Finance/Grants Coordinator1111 Accounting Coordinator1111 TOTAL4555 Personnel Expenses 410,764 Operating Expenses 81,404 Capital Expense - - - - Other Expenses - - - - TOTAL396,402 474,777 474,250 510,278 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund474,777 Budget to Budget Variance When comparing the adopted budget for FY2023 of $474,777 with the proposed budget for FY2024 of $, there is an increase of $. This increase is primarily associated with a wage increase for General Government employees. City of Longwood 115FY 2023-2024Proposed Budget FINANCIAL SERVICES Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages 324,444 Overtime - 300 300 300 F.I.C.A. 24,843 Retirement Contribution 32,474 Life and Health Insurance 28,670 Workers Compensation 422 34 Subtotal Personnel Services 410,764 Accounting and Auditing 31,000 Other Contractual Services Employee Development Communications 2,000 2,160 2,160 2,160 Postage 74 160 160 160 Repair and Maintenance 140 140 140 Printing and Binding 1,310 Other Charges & Obligations 21,300 21,300 22,400 Office Supplies 1,000 1,000 1,000 Operating Supplies Books, Pubs, Subs & Memberships Subtotal Operating 81,404 Capital Equipment - - - - Subtotal Capital - - - - TOTAL FINANCIAL SERVICES 396,402 474,777 474,250 510,278 City of Longwood 116FY 2023-2024Proposed Budget FINANCIAL SERVICES FY2024 EXPENDITURES BY CATEGORY City of Longwood 117FY 2023-2024Proposed Budget PURCHASING Purchasing is responsible for the centralized management of the procurement function to maximize the City’s purchasing power. The program provides standard purchasing guidelines and ensures fair and equitable treatment of City vendors. This division also administers the purchasing/procurement card process. Goals: To procure goods and services most efficiently and effectively to achieve the best value while meeting the quality and delivery requirements of the City, and to maximize the purchasing power of public funds, while promoting fair and open competition. Objectives: Renew term contracts as needed. Update Purchasing Policies and Procedures Manual. Manage the Pcard Program, complete RFPs as needed, and complete the purchase order and budget rollover. Performance Measures: City of Longwood 118FY 2023-2024Proposed Budget PURCHASING Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Purchasing Manager1111 TOTAL1111 Personnel Expenses 113,168 Operating Expenses 1,220 1,220 2,420 Capital Expense - - - - Other Expenses - - - - TOTAL 113,973 118,645 90,011109,109 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund Budget to Budget Variance budget for FY2024 of primarily associated with personnel services. City of Longwood 119FY 2023-2024Proposed Budget PURCHASING Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages 86,341 71,772 F.I.C.A. Retirement Contribution 8,634 8,226 Life and Health Insurance 16,761 Workers Compensation 142 33 8 Subtotal Personnel Services 113,168 Employee Development 10 100 100 1,000 Communications 720 720 720 720 Other Charges & Obligation 47 - - - Office Supplies 100 100 100 Operating Supplies - 100 100 200 Books, Pubs, Subs & Memberships - 200 200 400 Subtotal Operating 1,220 1,220 2,420 TOTAL PURCHASING 113,973 118,645 90,011 109,109 City of Longwood 120FY 2023-2024Proposed Budget PURCHASING FY2024EXPENDITURES BY CATEGORY City of Longwood 121FY 2023-2024Proposed Budget UTILITY BILLING Utility Billing provides meter reading, monthly billing, and collection services to customers who utilize the City’s water, sewer, and solid waste collection services by efficiently providing timely and responsive support to their needs concerning their utility account. Goals: To provide meter reading, monthly billing, and collection services to customers who utilize the City's water, sewer, and solid waste collection services by efficiently providing timely and responsive support to their needs concerning their utility account. To assist customers with various services, complaints, and problems while ensuring compliance with department processes and City ordinances. Objectives: Digital Apps/Terms system to be fully implemented by mid 2023. Continue to foster growth and development within the Utility Billing Division. City of Longwood 122FY 2023-2024Proposed Budget UTILITY BILLING AMI meter install project to be completed. Surpass over $60,000 collected from new collection initiative. Ensure monthly door hanger process for delinquent active garbage/storm water only accounts continue. FY 2022-2023 Highlights: completed by the end of fiscal year. New initiative implemented for collections on past due accounts. Over A digital E-lockbox was implemented cutting payment times from 8-10 days to 1-2 days. Digital Apps and Terms will be rolled out this fiscal year. Program still in development. Reached out to residents when a leak is present. Residents are called and emailed monthly using Harmony Mobile. Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Printed and Mailed Bills73,10870,123 To foster citizen Emailed Bills10,848 trust by practicing Meters Read80,00080,02080,100 open, accountable and responsive Consumption Billed680,038706,038732,038 government Bank Draft Payments10,87211,40012,00012,600 Initial Accounts Established880 City of Longwood 123FY 2023-2024Proposed Budget UTILITY BILLING Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Utility Billing Manager1111 Customer/Field Service Rep0011 Senior Customer Service Rep2211 Field Service Representative000 Meter Reader 1111 TOTAL4.5444 Personnel Expenses 261,761 271,068 Operating Expenses 1,163,880 1,611,727 Capital Expense - - - - Other Expenses - - - - TOTAL 1,415,772 1,798,076 1,781,815 1,882,795 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund1,032,4631,362,2771,362,277 Public Utility Fund Budget to Budget Variance When comparing the adopted budget for FY2023 of $1, with proposed budget for FY2024 $1, there is an overall increase of $84,720. This increase is primarily associated with the portion of the Solid Waste Disposal funded the last two years under the ARPA Fund, and the elimination of credit card fees expense previously budgeted under Other Charges and Obligations. The Utility Billing Division maintained the same FTE level as in 2023. City of Longwood 124FY 2023-2024Proposed Budget UTILITY BILLING Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages Overtime 112 1,300 1,300 F.I.C.A. 14,771 14,287 16,106 Retirement Contribution 18,246 Life and Health Insurance 26,061 31,078 22,226 23,324 Workers Compensation 21 Subtotal Personnel Services 261,761 271,068 Solid Waste Disposal 1,032,463 1,362,277 1,362,277 Other Contractual Services 14,146 14,146 Employee Development 3,000 3,000 3,000 Communications 1,646 2,020 2,020 2,020 Postage 30,284 Rentals & Leases Repairs and Maintenance 1,000 1,000 1,000 Repairs and Maintenance-Vehicles 1,000 1,000 1,000 Other Charges & Obligations Office Supplies 462 1,000 1,000 1,000 Operating Supplies 23,084 Fuel/Diesel/Lubricants 1,734 Books, Pubs, Subs & Memberships - Subtotal Operating 1,163,880 1,611,727 Capital Equipment - - - - Subtotal Capital - - - - TOTAL UTILITY BILLING 1,415,772 1,798,076 1,781,815 1,882,795 City of Longwood 125FY 2023-2024Proposed Budget UTILITY BILLING FY2024EXPENDITURES BY CATEGORY City of Longwood 126FY 2023-2024Proposed Budget City of Longwood 127FY 2023-2024Proposed Budget INFORMATION TECHNOLOGY The Information Technology Department facilitates the current and future business technology needs of the City of Longwood by providing reliable and progressive technology solutions. It is dedicated to the principle of high- quality customer support to ensure the efficient utilization of technology resources and investments. The Information Technology Department manages the delivery of quality services in the areas of technology administration, systems support, hardware and software maintenance, helpdesk support, network operations, telecommunications, and business system analysis. Goals: To utilize the most innovative, effective, and efficient forms of technology for optimal service delivery and communication, and to maintain all hardware and software utilized for the City's computer and telecommunications systems. Objectives: Continue Help Desk functionality for City users with an expectation between -2000 support tickets submitted. Continue to maximize IT staffing to support the mission of the City. Successful deployment of new hyper-converged data center platform with new core switching and UPS systems to support data center requirements. Continue to maximize the use of information security products to best ensure City is not impacted by malware and ransomware threats. This year includes managed cybersecurity service, multi-factor authentication, and cloud-based backup. City of Longwood 128FY 2023-2024Proposed Budget INFORMATION TECHNOLOGY Continue administering and maintaining City's IT infrastructure (physical servers, virtual servers, mail systems, database systems, phone systems, audio- visual, virtual desktops, backup systems and appliances, switching, networking, and various departmental software applications). FY 2022-2023 Highlights: Implemented Cisco Webex Calling. This project provided for migrating from the City's current premise phone system to a cloud-based phone system. The benefits of this project allow the City to save at least $43,442 per year while also providing more system features, reliability and uptime. In terms of disaster recovery, the Cisco Webex platform is housed in data centers across the world and can be accessed and utilized by simply having an Internet connection. Completed an entire replacement of equipment in the City's datacenter. This included the physical production servers and virtual desktop servers, core switching and power protection equipment. The project was completed on budget and a detailed as-built document for the entire system was created to assist with the ongoing maintenance and support of the system during the lifetime of the system. Performed upgrades and thoroughlyreviewed the configuration of the audio- visual system in the City Commission Chambers. The purpose of the project was to ensure a higher level of reliability and uptime of the audio-visual system in support of the broadcasting of City Commission meetings. Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 IT End User Support To foster citizen trust by practicing Infrastructure Support open, accountable IT System Uptime and responsive government Cybersecurity Incidents City of Longwood 129FY 2023-2024Proposed Budget INFORMATION TECHNOLOGY Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Information Technology Director1111 Information Technology Analyst1111 TOTAL2222 Personnel Expenses Operating Expenses Capital Expense - - - Debt Services Other Expenses - - - - TOTAL 777,623 836,720 836,385 846,187 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund777,623836,720 846,187 Budget to Budget Variance When comparing the adopted budget for FY2023 of $846,720 with the proposed budget for FY2024 $846,187 there is an increase of $. This increase is primarily associated with a wage increase for General Government employees. City of Longwood 130FY 2023-2024Proposed Budget INFORMATION TECHNOLOGY Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages F.I.C.A. 16,433 Retirement Contribution 21,481 Life and Health Insurance 26,311 Workers Compensation 337 467 131 21 Subtotal Personnel Services Professional Services 4,000 4,000 4,000 Other Contractual Services Employee Development - 1,000 1,000 1,000 Communications 32,878 Rentals & Leases 64,284 Repair and Maintenance 777 10,000 10,000 10,000 Office Supplies - 100 100 100 Operating Supplies Books, Pubs, Subs & Memberships - 200 200 200 Subtotal Operating Capital Equipment - - - Subtotal Capital - - - Capital Lease Principal 47,338 Capital Lease Interest 6,414 6,414 Subtotal Debt Service TOTAL INFORMATION TECHNOLOGY 777,623 836,720 836,385 846,187 City of Longwood 131FY 2023-2024Proposed Budget INFORMATION TECHNOLOGY FY2024EXPENDITURES BY CATEGORY City of Longwood 132FY 2023-2024Proposed Budget City of Longwood 133FY 2023-2024Proposed Budget LAW ENFORCEMENT The Police Department provides management and organizational support to all levels of city operations. The department manages and supervises all personnel and program functions in support of law enforcement operations. The department is responsible for maintaining and protecting the health, safety, and welfare of the community. The department enhances training for individuals and develops modern crime prevention techniques, utilizing advanced and innovative equipment and procedures to protect and serve the citizens of Longwood. The department has recently grown community relations efforts to highlight the significance of transparency and community outreach. These actions are designed to strengthen positive relationships and further develop trust in the community. Goals: To ensure the community receives the highest caliber police office capable of performing to their expectations with the available budgetary considerations. City of Longwood 134FY 2023-2024Proposed Budget LAW ENFORCEMENT Objectives: y Provide continued leadership training to all personnel in supervisory roles. Fill vacant positions to have full staffing. FY 2022-2023 Highlights: After more than twenty-five years of dedicated service three sworn officers retired with full benefits. In May the department completed our annual promotion process to develop a list of candidates to fill vacancies in leadership positions. Increased recruitment efforts allowed for the identification and hiring of five law enforcement officers and two members of our support staff during a turbulent and competitive employment period. The department was awarded two Florida Department of Law Enforcement Grants during the 2022-2023 fiscal year; the F.D.L.E. Community and F.D.L.E. Direct awards. The funds awarded allowed for the purchase of crime scene processing tools, utility and safety equipment, and various other items critical to completing the department's mission. Our Community Relations unit has expanded and has it's personnel attended more events such as Coffee with a Cop, Neighborhood Watch community meetings, and several other annual holiday events. Our 3rd Annual Badges, Burgers, and Barbers Back to School Event was able to provide over 100 backpacks with school supplies for Longwood students. Our department has continuted the process of reviewing and updating agency written directives. We have completed the process of updating more than 2/3 of the department's 103 written directives to date. This process is expected to be completed prior to the end of the 2023-2024 fiscal year. City of Longwood 135FY 2023-2024Proposed Budget LAW ENFORCEMENT We continued to focus on leadership training for first-line supervisors by ensuring attendance at the Public Safety Leadership Development Course. We continue to require officer development through advanced training such as Field Training Officer, Line Supervision, and Instructor Techniques courses. The police department became a fully accredited agency with the Commission for Florida Law Enforcement Accreditation in 2002. The department is re- accredited in three year cycles and will take part in the latest process in July 2023. The process includes visits from C.F.A. assessors who ensure compliance with the organization's standards through extensive on-site inspections and interviews. City of Longwood 136FY 2023-2024Proposed Budget LAW ENFORCEMENT Performance Measures: CommissioActual Actual Expected Proposed Activity n Goal2020-20212021-20222022-20232023-2024 Property Offenses272314282282 Violent Offenses63433838 Calls for Service Response Time to Calls for Service (All) Promoting Response Time to Calls for Service (Priority 1)2.30 min3.223.22 livability by enhancing and Response Time to Calls for Service (Priority 2) 3.723.343.34 protecting our Response Time to Calls for Service (Priority 3) neighborhoods Officers Completed Specialized Training22 Officers Completed Leadership Training1766 Officers Completed Management Training2433 Admin Staff Completed Advanced Training4211 City of Longwood 137FY 2023-2024Proposed Budget LAW ENFORCEMENT Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Police Chief1111 Deputy Police Chief1111 Police Lieutenant3444 Police Sergeant6666 Police Corporal7667 Police Officer26272726 Police Evidence Custodian1111 Police Administrative Manager1111 Senior Administrative Assistant3222 Administrative Assistant1111 TOTAL50505050 Personnel Expenses Operating Expenses 427,868 Capital Expense - - - - Debt Services 247,384 Other Expenses 4,000 20,000 - - TOTAL 5,272,140 5,432,072 5,207,685 5,768,860 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund City of Longwood 138FY 2023-2024Proposed Budget LAW ENFORCEMENT Budget to Budget Variance When comparing the adopted budget for FY2023 432,072 with the proposed budget for FY2024 768,860 there is an increase of $336,788. This increase is primarily associated with a wages and benefits increase. Law Enforcement maintained their FTE level from 2023. City of Longwood 139FY 2023-2024Proposed Budget LAW ENFORCEMENT Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages 3,220,433 Holiday Pay 100,286 Extra Duty Detail FTO Training Overtime 162,013 201,820 Education Incentive 30,070 F.I.C.A 277,267 Retirement Contribution 717,286 Life and Health Insurance 441,243 440,621 426,360 444,216 Workers Compensation 40,783 363 Subtotal Personnel Services Professional Services 4,806 2,300 2,300 2,760 Other Contractual Services 48,800 Employee Development 6,168 Communications 37,607 37,630 37,630 38,000 Postage Utility Services 42,806 40,000 40,000 40,000 Rental and Leases 27,260 21,700 Repair and Maintenance 13,000 13,000 14,000 Repair and Maintenance - Vehicles Printing and Binding 800 800 800 Community Relations 4,000 Other Charges & Obligations 2,183 2,200 2,200 2,200 Office Supplies 3,000 3,000 3,000 Operating Supplies Program Related Grant Supplies 14,700 14,700 14,400 Fuel/Diesel/Lubricans 118,883 130,000 130,000 Books, Pubs, Subs & Memberships 732 2,020 2,020 1,740 Subtotal Operating 427,868 Capital Equipment - - - - Subtotal Capital - - - - Principal 232,334 232,334 Interest 12,212 Subtotal Debt Service 247,384 Transfer to COP Fund 4,000 - - - Reserve for Contingency - 20,000 - - Subtotal Other 4,000 20,000 - - TOTAL LAW ENFORCEMENT 5,272,140 5,432,072 5,207,685 5,768,860 City of Longwood 140FY 2023-2024Proposed Budget LAW ENFORCEMENT FY2024 EXPENDITURES BY CATEGORY City of Longwood 141FY 2023-2024Proposed Budget *Not Funded City of Longwood 142FY 2023-2024Proposed Budget FIRE AND RESCUE The Fire Department provides timely responses to matters of health and safety through a variety of services. Department members routinely respond to all hazards within our coverage area including fires, hazardous materials incidents, environmental emergencies, etc. Advanced Emergency Medical Services are also provided including medical transport to any of our area hospitals. Fire Prevention information and instruction are provided to students through presentations given at schools and events throughout the city. Our fire prevention efforts are further demonstrated through comprehensive construction plans review for fire code compliance and regular inspections of existing buildings to address hazards and deficiencies. Goals: To provide comprehensive services for the protection of citizens from the damages of fire and medical emergencies and to provide prevention and education servicesthat are responsive to the needs of the community. City of Longwood 143FY 2023-2024Proposed Budget FIRE AND RESCUE Objectives: Provide fire protection and emergency response to a variety of hazards. Provide emergency medical care and transport within our response area. To provide fire prevention and awareness information to the community. Identification and mitigation of fire hazards within businesses in our community. The collection of detailed building/structure information before an emergency response. Strategic plan development activities. The review of construction plans for fire code compliance within our community. Provide prompt responses to requests for records maintained within the fire department. Provide emergency medical transport to local hospitals. FY 2022-2023 Highlights: Added a part time training Chiefs position in October 2022 with the goal of improving overall training. Training has included advanced search and rescue techniques, roof operations, and ladders. One of our employees completed the yearlong course to become a State Certified Paramedic. Celebrated 100 years of service to the City of Longwood. Commemorated by custom uniforms and badges. architectural drawings and interior finishes. Truck committee members traveled to Wisconsin to finalize plans for new aerial truck. Completed phase 1 and phase 2 of pre-fire planning. This program provides critical building information when in route to a structure fire. This includes pictures of the exterior and interior of the building, and list of special hazards that firefighters may encounter during fire operations. City of Longwood 144FY 2023-2024Proposed Budget FIRE AND RESCUE Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Fire Related Emergency Reponses 2,200 Emergency Medical Responses 3,4633,4634,200 Promoting Public Relations Events 22224028 livability by Fire Prevention Inspections 1311 enhancing and Pre Fire Building Surveys1670 protecting our neighborhoods Fire Code Plans Reviewed 166166176170 Public Records Request Processed Medical Transports 2,4412,3782,4762,600 City of Longwood 145FY 2023-2024Proposed Budget FIRE AND RESCUE Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Fire Chief1111 Deputy Fire Chief1111 Fire Battalion Chief3333 Fire Marshal1111 Fire Lieutenant6666 Firefighter30303030 Fire Inspector11 0 Training Fire Chief00 Training Officer1000 Senior Administrative Assistant1111 TOTAL4544444 Personnel Expenses 4,444,126 4,316,723 Operating Expenses 486,232 616,713 616,713 Capital Expense - - - - Debt Services 210,142 210,142 Other Expenses - - - TOTAL 5,210,8115,480,656 5,143,578 6,282,145 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund Budget to Budget Variance When comparing the adopted budget for FY2023 of $ with the proposed budget for FY2024 of $6,there is an increase of $. This increase is primarily associated with operating expenses, a wages and benefits increase for employees, and debt service. The Fire Department maintained their FTE level from 2023. City of Longwood 146 FY 2023-2024 Proposed Budget FIRE AND RESCUE Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages Holiday Pay 123,887 126,207 163,204 Overtime 276,616 Overtime Garcia 163,228 163,228 178,848 Education Incentive 16,762 17,344 F.I.C.A. 233,221 274,127 Retirement Contribution 472,001 Life and Health Insurance Workers Compensation 178,074 63,212 Subtotal Personnel Services 4,444,126 4,316,723 Professional Services 28,107 28,172 28,172 Other Contractual Services 138,210 138,210 Employee Development 17,248 40,200 40,200 40,218 Communications 11,420 Postage 142 Utility Services 30,000 30,000 37,000 Rentals & Leases 12,062 Repair and Maintenance Repair and Maintenance - Vehicles 101,100 101,100 111,100 Printing and Binding 200 200 200 Community Relations - 2,000 2,000 2,000 Office Supplies 1,000 1,000 1,000 Operating Supplies Diesel/Fuel/Lubricants Books, Pubs, Subs & Memberships 3,868 Subtotal Operating 486,232 616,713 616,713 Principal 244,846 Interest 30,607 17,887 17,887 Subtotal Debt Service 210,142 210,142 Transfer to CERT Fund - - - Subtotal Other - - - TOTAL FIRE AND RESCUE 5,210,811 5,480,656 5,143,578 6,282,145 City of Longwood 147FY 2023-2024Proposed Budget FIRE AND RESCUE FY2024 EXPENDITURES BY CATEGORY City of Longwood 148FY 2023-2024Proposed Budget City of Longwood 149FY 2023-2024Proposed Budget COMMUNITY DEVELOPMENT Planning and Economic Development promotes the physical and economic development/redevelopment of property within the City in a manner consistent with proposed plans, regulations, and policies. Provides planning, organization, direction, and supervisory services necessary to implement the functions managed under the jurisdiction of the program. Goals: To promote the physical and economic development/redevelopment of property within the City in a manner consistent with proposed plans, regulations, and policies. Provides planning, organization, direction, and supervisory services necessary to implement the functions managed under the jurisdiction of the program. Objectives: Begin a public art program focusing on murals in high visibility areas to help beautify and draw visitors to Longwood. City of Longwood 150FY 2023-2024Proposed Budget COMMUNITY DEVELOPMENT Adopt a staff-driven (rather than consultant-driven) Downtown Master Plan that creates specific annual objectives to attract restaurants and retail to Downtown Longwood including infrastructure improvements, branding, and more. Continue to work on attraction efforts to develop distressed and underutilized properties in the City including those at the corner of Ronald Reagan and Dog Track and the Fifth Third Property. FY 2022-2023Highlights: Led the effort to c receiving approval from the Commission to proceed into the construction phase. In conjunction with Public Works, began the process of establishing a Mobility Fee, which will help the fees for transportation come back to Longwood and support a wide range of mobility projects that support pedestrian and auto mobility and transit access. -year cycle of the City's Age Friendly Communities initiative with AARP, including the production of our first Age Friendly Action Report. Completed the annual Complete Streets report, which documents the City's new development are built with all modes of transportation in mind. Saw the approval of a number of projects that redeveloped historically distressed properties throughout the City - including Huey Magoo's, Twistee Treat, and GSI Longwood Storage, as well as the new freestanding Emergency Department for Orlando Health, which is the first step towards the full redevelopment of the hospital site into a mixed-use town center. City of Longwood 151FY 2023-2024Proposed Budget COMMUNITY DEVELOPMENT Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Site Development Plan 7786 Reviews Encouraging smart growth in harmony with Land Use Changes2322 the City's unique heritage and urban surroundings; New Business Tax Receipts 178180180 strengthning the City's standing as a preeminent destination for commercial endeavours Business Tax Renewals1100* *Because of issues during the transition to SmartGov, BTR renewals for FY 23 that would have normally been received in July-September '22 were received in FY23. This results in a higher than expected number in FY 23 that should stabilize in FY 24. City of Longwood 152FY 2023-2024Proposed Budget COMMUNITY DEVELOPMENT Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Community Development Director1111 Economic Development Manager1111 Senior Planner1111 Planner1111 Code Compliance Officer1111 Senior Administrave Assistant1111 Economic Development Coordinator1111 TOTAL7777 Personnel Expenses Operating Expenses 160,872 222,427 Capital Expense - - - - TOTAL 647,329 766,420 737,192 785,786 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund766,420 Budget to Budget Variance When comparing the adopted budget for FY2023 of $766,420 with the proposed budget for FY2024 of $ there is an increase of $. This increase is primarily associated with a wage increase for General Government employees. Community Development maintained its FTE level from 2023. City of Longwood 153FY 2023-2024Proposed Budget COMMUNITY DEVELOPMENT Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages Overtime - 100 F.I.C.A. 26,860 31,347 Retirement Contribution Life and Health Insurance Workers Compensation 2,700 1,071 43 Subtotal Personnel Services Professional Services 46,147 78,000 78,000 Cost Recovery 30,000 30,000 30,000 Other Contractual Services 14,768 Employee Development 3,322 Communications 4,721 3,880 3,880 Postage - 3,000 3,000 1,000 Rental & Leases 3,777 Repair and Maintenance 18 Repair and Maintenance - Vehicles 34 - 1,000 Printing and Binding 1,200 Promotional Activities 10,200 10,200 20,000 Promotional Activities - REEP 30,000 30,000 60,000 Other Charges & Obligations Office Supplies 1,066 1,700 1,700 1,200 Operating Supplies 2,600 2,600 3,100 Fuel/Diesel/Lubricants 70 1,200 1,200 1,200 Books, Pubs, Subs & Memberships 6,144 6,404 6,404 Subtotal Operating 160,872 222,427 Capital Equipment - - - - Subtotal Capital - - - - TOTAL COMMUNITY DEVELOPMENT 647,329 766,420 737,192 785,786 City of Longwood 154FY 2023-2024Proposed Budget COMMUNITY DEVELOPMENT FY2024 EXPENDITURES BY CATEGORY City of Longwood 155FY 2023-2024Proposed Budget *Not Funded City of Longwood 156FY 2023-2024Proposed Budget LEISURE SERVICES The Leisure Services Department promotes public welfare by providing a vibrant and livable community in which we achieve economic, social, and environmental sustainability through parks and recreation activities for the residents and visitors of the City of Longwood. The department has a parks division that maintains the grounds and landscaping located within city parks as well as city facilities. The parks division also provides personnel to assist with special events. The recreational division includes administrative staff that plans and implements programs and special events, maintains grants, and oversees the maintenance of the Longwood Community Building as well as Reiter Park. The Leisure Services department provides oversite for the citywide mowing contract in addition to the special assessment program. Goals: To promote the public welfare by a providing vibrant and livable community in which we achieve economic, social, and environmental sustainability through parks and recreation activities for the residents and visitors of the City of Longwood. City of Longwood 157FY 2023-2024Proposed Budget LEISURE SERVICES Objectives: The Leisure Services' overall objective is to exhibit a standard of excellence and commitment to citizens and visitors through providing parks and recreation opportunities for all. Whether someone is visiting one of our parks, attending a special event, partaking in our weekly Farmer's Market, or renting our Community Building, it is our goal for everyone to have an enjoyable experience. It is our goal to continue to make our skate park and pump track one of the most popular destinations within the central Florida area. With the constant upgrades to the pump track and renovations to the skate park, these features will draw thousands of patrons yearly. The eventual goal is to convert the skate park to a concrete park that would make Candyland the premier skate facility in the entire region. It is our goal to routinely increase registrations for Longwood Babe Ruth Baseball and Softball. The program has seen a resurgence in the last year, so we will continue to build on the momentum. The department will work towards updating infrastructural and facility needs at Candyland Sports Complex which has clearly had a difference on increasing the number of patrons traveling to the park. Having achieved the goal of increasing the number of events to 111 throughout the year (including reoccurring events), the department now looks to expand the sponsorship opportunities in an effort to promote local awareness and gain funding to help offset a portion of costs. The department will continue to work with the Community & Media Relations Manager for assistance in promoting events and securing sponsorship. Community organizations in addition to internal staff from other departments will also assist in increasing awareness of city special events, programs, parks, facility rentals, etc. A major goal or initiative will be relocating the Farmer's Market to the newly renovated frontage along the clocktower park area and space in front of the historic hotel. The planned renovations will allow the market more exposure along the busy Ronald Reagan Corridor and will also provide an opportunity for the existing businesses across from the market to gain more exposure and benefit from the foot traffic. City of Longwood 158FY 2023-2024Proposed Budget LEISURE SERVICES FY 2022-2023Highlights: Longwood Leisure Services had another productive year on multiple fronts. The department continues to build on newer events like the Longwood Luau and the Great American Camp Out, while also adding additional events such as the Walk for Autism Awareness and Inclusion and the Mother & Son Dance. The number of concerts in the park has increased with the addition of multiple jazz performances from local high schools. All concerts have been free to the public! Including reoccurring events, there are now over 110 events throughout the year. No other municipality in the county offers more city sponsored or partner events. The new pickleball courts at Candyland Sports Complex were completed and have been consistently busy since the grand opening. With pickleball gaining popularity nationwide, Longwood has garnered some much-deserved attention for having some of the finest courts in the county. People have come from all over to play on the six new courts. Improvements to the skatepark continued with the construction of a heavily used box feature that skaters and BMX enthusiasts alike line up to ride on busy days. With the continued support of a local BMX/Skate business owner, the city has added five new features to the skatepark in the last year and a half and rearranged the equipment for more efficient use. The popular BMX/Skate pump track continues to be a highlight of the Candyland Sports Complex. Thanks to capital improvement planning (CIP), Leisure Service was able to update the sports lighting system on the softball field as well as one of the baseball fields at Candyland. The new upgraded LED lights are more efficient and will save on power bills in the long run. Through the CIP process, brand new flooring for the Longwood Community Building was installed which replaced the original flooring from 2002. Other renovations and improvements separate from those completed from the CIP include the resurfacing of the Reiter Park splash pad, a new roof for the Candyland Park pavilion and new fencing, an escape gate and new agility equipment at the Arbor Park Dog Park. The installation of the much-needed surface for the Reiter Park splash pad boasts a new multi-aggregate textured concrete surface that will save thousands on maintenance costs for the foreseeable future. City of Longwood 159FY 2023-2024Proposed Budget LEISURE SERVICES The department was thrilled at being able to renew its agreement with Orlando Health for sponsorship naming rights to the Reiter Park amphitheater & splashpad. We look forward to the continued partnership and can’t wait to see what is in store for the redevelopment at South Seminole Hospital across from Reiter Park. The Department closed out two successful FRDAP grants that allowed for additions and upgrades at Candyland Park as well as Smallworld Park. The City ovate playground features at Shadow Hill Park. City of Longwood 160FY 2023-2024Proposed Budget LEISURE SERVICES Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Community Building Rental Encouraging smart growth in Farmer's Market Revenue3,7003,0163,0003,100 harmony with the Number of Events Offered City's unique 107111111 (including reoccurring events) heritage and urban Grant Funding Received300,0000100,000 sorroundings Summer Camp Revenue37,67040,00042,000 Magnolia Park Raven Park Highland Hills Park SandalwoodPark Reiter Park Smallworld Park City of Longwood 161FY 2023-2024Proposed Budget LEISURE SERVICES Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Leisure Services Director1111 Recreation Manager1111 Parks Services Supervisor1111 Admin. Asst/Community Bldg Coordinator1111 Parks Service Specialist III *1111 Parks Service Specialist II 1111 Parks Service Specialist I3334 Parks Service Specialist I PT (2)1110 Park Attendant PT (3) Event Specialist PT (3) TOTAL13131313 Personnel Expenses Operating Expenses Capital Expense - - - - Debt Services Other Services - - - TOTAL 1,758,304 1,679,549 1,630,615 1,726,139 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund * Unfunded Budget to Budget Variance When comparing the adopted budget for FY2023 of $ with proposed budget for FY2024 of $1,, there is an increase of $. This increase is primarily associated a wage increase for General Government employees. Leisure Services maintained their FTE level from 2023. City of Longwood 162FY 2023-2024Proposed Budget LEISURE SERVICES Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages Overtime 43,000 72,231 43,000 F.I.C.A. 42,234 Retirement Contribution 36,036 Life and Health Insurance 63,362 66,833 74,717 Workers Compensation 13,141 16,184 3,808 Subtotal Personnel Services Professional Services - Other Contractual Services Employee Development Communications Utility Services 130,100 130,100 130,100 Rentals & Leases 37,127 Repair and Maintenance Repair and Maintenance - Vehicles 6,326 10,000 10,000 10,000 Printing and Binding 1,433 Community Relations 10,000 10,000 10,000 Other Charges & Obligations 2,000 2,000 1,000 Office Supplies 1,000 1,000 1,000 Operating Supplies 11,222 144,620 Program Supplies 10,600 10,600 11,600 Fuel/Dielsel/Lubricant - 13,000 13,000 13,000 Books, Pubs, Subs & Memberships 1,100 1,100 1,100 Subtotal Operating Capital Equipment - - - - Subtotal Capital - - - - Principal 312,721 Interest 86,806 86,806 Subtotal Debt Service Interfund Transfer to Fund 131 - - - Subtotal Other - - - TOTAL LEISURE SERVICES 1,758,304 1,679,549 1,630,615 1,726,139 City of Longwood 163FY 2023-2024Proposed Budget LEISURE SERVICES FY2024 EXPENDITURES BY CATEGORY City of Longwood 164FY 2023-2024Proposed Budget PUBLIC WORKS/STREETS Public Works is a big part of the overall City operation in terms of budget, customer service, employees, projects, and essential functions. The Streets and Engineering Division manage the City roadways, sidewalks, bicycle lanes, and public rights-of-way efficiently within the allotted financial and labor resources. In addition, they maintain sidewalks, lighting, and landscaping trees on SR 434 and US 17-within the City limits. They are also in charge of city maintenance issues such as tree trimming, street signing, pavement markings, and street lighting. Staff also picks up trash and debris on all of the city, county, and state roads which includes dead animals and tree branches. Goals: Use innovative ideas and processes that will improve maintenance programs, plans, and direction which ensure that City resources and personnel are trained and educated at their most efficient and productive level. City of Longwood 165FY 2023-2024Proposed Budget PUBLIC WORKS/STREETS Objectives: Continue to pave the highest priority local streets within the city. Continue to add Truncated Domes (Curb ramp mats) on all city ADA ramps. Continue to sidewalk joint grind hazardous sidewalks within the city. FY 2022-2023Highlights: Hurricane Ian and Nicole preperation, debris removal, and infrastructure repairs. with new ones. Performed sidewalk joint grinding throughout the Hidden Oaks Subdivision and reconstructed sidewalk in the Sandalwood subdivision to remove trip hazards. -place truncated domes throughout the City of Longwood. Milled and resurfaced parts of the following Streets: Harbour Isle Way, E Church St., Longdale Ave., and E Warren Ave. City of Longwood 166FY 2023-2024Proposed Budget PUBLIC WORKS/STREETS Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 ADA Ramps Replaced 24 (Per location) ADA Detectable Warnings Mats 66 installed (per Ramp) Signs replaced or installed 200100400200 (Each) Promoting livability by enhancing and Sidewalk replaced or 600010008000 protecting our constructed neighborhoods; Promoting long- Potholes Filled (total locations)80070 term prosperity Trees Removed (each)1881618 Streets Paved (Lane Miles)1.4322 Sidewalk Joints Ground (Feet) Pavement Striping (LF) 13,230 6,440 20,000 City of Longwood 167FY 2023-2024Proposed Budget PUBLIC WORKS/STREETS Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Public Works Director 0001 Public Works Engineer 1111 Streets & Stormwater Division Manager PW Streets Supervisor*1110 PW Administrative Office Manager1111 1111 Senior Administrative Assistant 0011 Cemetery Attendant-SA Liason PW Crew Leader1222 Public Works Maint. Specialist IIPublic 3333 44 Works Maint. Specialist I TOTAL13.513.514.515.5 Personnel Expenses Operating Expenses 783,220 783,220 Capital Expense - - - - Other Expenses - - - - TOTAL 1,225,892 1,483,276 1,452,910 1,583,672 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget General Fund1,483,276 Budget to Budget Variance When comparing the adopted budget for FY2023 of $1,483,276 with the proposed budget for FY2024 of $1, there is an increase of $ primarily associated a wage increase for General Government employees and operating expenses. The Public Works-Streets Division maintained the level of FTE of 2023. City of Longwood 168 FY 2023-2024 Proposed Budget PUBLIC WORKS/STREETS Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Regular Salaries and Wages 474,164 Overtime F.I.C.A. 36,108 Retirement Contribution 46,712 47,313 Life and Health Insurance 102,636 Workers Compensation 16,328 Subtotal Personnel Services Professional Services - 12,000 Other Contractual Services Travel and Per Diem - 300 300 300 Employee Development 2,263 6,000 6,000 Communications 8,483 8,120 8,120 Postage 13 100 100 100 Utility Services 343,000 343,000 366,120 Rentals & Leases - Rentals & Leases - Vehicles 6,300 11,711 11,711 27,700 Repair and Maintenance 41,871 Repair and Maintenance - Vehicles 28,873 30,000 30,000 30,000 Printing and Binding 73 Other Charges & Obligations 11 100 100 100 Office Supplies 600 600 Operating Supplies 30,643 32,200 32,200 Safety Supplies 8,000 8,000 8,300 Fuel/Diesel/Lubricants 42,000 42,000 42,000 Road Materials and Supplies 6,410 11,600 11,600 12,000 Books, Pubs, Subs & Memberships 2,430 2,430 2,380 Subtotal Operating 783,220 783,220 Capital Equipment - - - - Subtotal Capital - - - - TOTAL STREETS 1,225,892 1,483,276 1,452,910 1,583,672 City of Longwood 169FY 2023-2024Proposed Budget PUBLIC WORKS/STREETS FY2024 EXPENDITURES BY CATEGORY City of Longwood 170FY 2023-2024Proposed Budget NON-DEPARTMENTAL Line Item Detail 2022 2023 2023 2024 Account NumberAccount Title ActualBudgetEstimateBudget Transfer to COPS Fund - - - - Transfer to CERT Fund - - - - Transfer to Capital Projects Fund - Transfer to Parks & Recreation Fund - Subtotal Other - TOTAL NON-DEPARTMENTAL - 1,396,400 1,396,400 983,876 City of Longwood 171FY 2023-2024Proposed Budget SPECIAL REVENUE FUNDS REVENUE AND EXPENDITURES SUMMARY Building & Police Special ARPA Special InspectionEducationLaw Enf.FundAssessment Revenues: Licenses and Permits - - - - Intergovernmental - - - 4,400,000 - Charges for Services - - - - - Fines and Forfeitures - 8,000 37,000 - - Miscellaneous 36,000 - 120 - 104,212 Total Revenues: 927,000 8,000 37,120 4,400,000 104,212 Transfer In: - - - - - Fund Balances/Reserves/Net 378,036 Assets Total Revenues, Transfers and Fund 1,072,560 12,657 415,156 4,592,782 155,620 Balance Expenditures: Public Safety 770,118 - Transportation - - - - Culture & Recreation - - - - - Debt Service - - - - Other Uses - - - - Total Expenditures: 774,210 3,500 35,500 99,000 126,713 Transfer Out: - - 4,400,000 - Fund Balances/Reserves/Net Assets Total Appropriations and 1,072,560 12,657 415,156 4,592,782 155,620 Reserves City of Longwood 172FY 2023-2024Proposed Budget SPECIAL REVENUE FUNDS REVENUE AND EXPENDITURESSUMMARY Police Fire Parks & COPSCERTImpact Impact Events FeesFees Revenues: Licenses and Permits - - - Intergovernmental - - - - - Charges for Services - - - - Fines and Forfeitures - - - - - Miscellaneous 1,100 - - - - Total Revenues: 97,200 - - 15,000 9,000 Transfer In: - - - - Fund Balances/Reserves/Net 17,620 12,481 10,268 32,221 Assets Total Revenues, Transfers and Fund 156,993 17,620 12,481 25,268 41,221 Balance Expenditures: Public Safety - 10,600 4,220 - - Transportation - - - - - Culture & Recreation - - - - Debt Service - - - - - Other Uses - - - - - Total Expenditures: 134,990 10,600 4,220 - - Transfer Out: - - - - - Fund Balances/Reserves/Net 22,003 7,020 8,261 41,221 Assets Total Appropriations and 156,993 17,620 12,481 25,268 41,221 Reserves City of Longwood 173FY 2023-2024Proposed Budget SPECIAL REVENUE FUNDS REVENUE AND EXPENDITURES SUMMARY Recreation PW-Admin Stormwater Total Impact FeesImpact FeesFund Revenues: Licenses and Permits 7,200 - Intergovernmental - - 200,000 4,400,000 Charges for Services - - 768,648 Fines and Forfeitures - - - Miscellaneous - - 100 141,432 Total Revenues: 9,000 7,200 968,748 6,582,480 Transfer In: - - - Fund Balances/Reserves/Net 12,164 Assets Total Revenues, Transfers and Fund 21,164 2,668 1,232,329 7,758,519 Balance Expenditures: Public Safety - - - Transportation - - Culture & Recreation - - - Debt Service - - - Other Uses - - - Total Expenditures: - - 979,429 2,168,162 Transfer Out: - - - Fund Balances/Reserves/Net 21,164 2,668 Assets Total Appropriations and 21,164 2,668 1,232,329 7,758,519 Reserves City of Longwood 174FY 2023-2024Proposed Budget BUILDING AND INSPECTION The Building Division is responsible for the permitting and inspection of all construction activities throughout the city. The Building Division coordinates with Planning, Public Works, the Fire Marshal, and Code Enforcement to assist in the enforcement of compliance with city ordinances, the fire prevention code, and applicable fair housing requirements. Goals: To organize the services necessary to implement the functions managed under the jurisdiction of the Building Division. To ensure that all construction within the City conforms to all applicable state and local codes and improve the image, reputation, and attractiveness of the City to its current and potential residents. Objectives: Host live educational workshops for our residnets on the importance of permitting, and hiring of qualified, licensed contractors. Host live educational workshops for our commercial building owners, and property managers to assist them in understanding how their buildings can be utilized properly to increase safety and potentially increase occupancy. Continue to improve our level of service. FY 2022-2023Highlights: We have continued to improve the performance of our new digital permitting, and application platform; which continues to increase our effeciency and customer service. Throught FY23, we have been converting all hard copy files, plans, permits, and all miscellaneous documents over to a digital format to store in Laserfiche. We will be completing this project by the end of July 2023, and will no longer be storing any hard copy materials onsite. With the improvements to our digital permitting and application platform, and digital presence in all processes. City of Longwood 175FY 2023-2024Proposed Budget BUILDING AND INSPECTION Performance Measures: Actual Actual Expected Proposed Commission GoalActivity 2020-20212021-20222022-20232023-2024 Encouraging smart growth in harmony with Permits Processed2,1481,760 the City's unique heritage and urban surroundings; Inspections Completed strengthning the City's standing as a preeminent destination for commercial endeavours 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Building Official1111 Building Inspector1111 Plans Examiner/Inspector0011 Permit Clerk2222 Records Clerk Part-Time0 TOTAL4.54.55.55 City of Longwood 176FY 2023-2024Proposed Budget BUILDING AND INSPECTION 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 1,086,575 1,184,941 430,960 145,560 Revenues: 102-0000-322-0000Building Permits 376,226 770,000 102-0000-322-3000Re-Inspections 30,000 30,000 30,000 102-0000-322-4000Plan Review 60,000 102-0000-361-1000Interest Earnings 2,000 1,000 1,000 Miscellaneous Revenue Total Revenues 475,458 1,103,840 754,000 927,000 Total Revenues and Fund Balance 1,562,033 2,288,781 1,184,960 1,072,560 Expenditures: Personnel Services 600,338 614,018 Operating Expenses 68,886 Capital Expenses - - - - Other Expenses 441,816 431,816 277,044 Total Expenditures 1,131,074 1,201,919 1,039,399 1,047,162 FUND BALANCE, SEPTEMBER 30 430,960 1,086,862 145,560 25,398 Budget to Budget Variance When comparing the adopted budget for FY2023 of $1, with proposed budget for FY2024 of $1,047,162, there is a decrease of ($120,162). This decrease is primarily associated with personnel allocations and administrative interfund transfer reductions. The Building Division maintained the level of FTE of 2023. City of Longwood 177FY 2023-2024Proposed Budget BUILDING AND INSPECTION Line Item Detail 2022202320232024 ACTUALBUDGETESTIMATEBUDGET Personnel Services: Regular Salaries and Wages 373,364 484,720 Overtime 2,100 F.I.C.A. 27,881 34,777 Retirement Contribution 46,368 48,723 Life and Health Insurance Workers Compensation 7,222 2,788 41 Subtotal Personnel Services 491,923 600,338 500,434 614,018 Operating Expenses: Professional Services 7,060 2,000 Other Contractual Services 36,306 Employee Development 1,374 600 Communications 1,376 Postage - 100 100 100 Rental & Leases 3,866 7,732 Repairs and Maintenance 1,440 Repairs and Maintenance - Vehicles 1,000 1,240 Printing and Binding - 300 300 300 Other Charges & Obligations - - - - Office Supplies Operating Supplies 7,706 40,000 Fuel/Diesel/Lubricants Books, Pubs, Subs & Memberships 2,114 1,000 3,614 Subtotal Operating Expenses 68,886 159,765 107,150 156,100 Capital Expenses: Capital Equipment - - - - Subtotal Capital Expenses - - - - Other Expenses: Principal Interest 477 477 Administrative Transfer 427,642 427,642 Reserve for Contingency - 10,000 - - Subtotal Other Expenses 570,265 441,816 431,816 277,044 TOTAL EXPENDITURES - BUILDING FUND 1,131,074 1,201,919 1,039,399 1,047,162 City of Longwood 178FY 2023-2024Proposed Budget POLICE EDUCATION 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 (1,834) (1,125) 2,157 4,657 Revenues: Law Enforcement Education 6,203 8,000 8,000 116-0000-361-1000Interest Earnings 1 - - - Total Revenues 6,204 6,500 8,000 8,000 Total Revenues and Fund Balance 4,370 5,375 10,157 12,657 Expenditures: Employee Development 2,213 Equipment - - - - Total Expenditures 2,213 5,500 5,500 3,500 Fund Balance, September 30 2,157 (125) 4,657 9,157 City of Longwood 179FY 2023-2024Proposed Budget SPECIAL LAW ENFORMCEMENT 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1(Justice) FUND BALANCE, OCTOBER 1 276,653 266,828 373,376 378,036 Revenues: Confiscated Property (State) 18,000 Confiscated Property (Federal) 22,000 22,000 22,000 117-0000-361-1000Interest Earnings 324 10 10 20 117-0000-361-1020Interest/Treasury 387 100 Total Revenues 205,642 37,160 40,160 37,120 Total Revenues and Fund Balance 482,295 303,988 413,536 415,156 Expenditures: Employee Development - - - - Other Charges & Obligations (State) 3,000 20,000 20,000 20,000 Other Charges & Obligations (Federal) Capital Equipment - - - Total Expenditures 108,919 35,500 35,500 35,500 Fund Balance, September 30 373,376 268,488 378,036 379,656 City of Longwood 180FY 2023-2024Proposed Budget ARPA 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1(Justice) FUND BALANCE, OCTOBER 1 210 459 7,468 192,782 Revenues: 120-0000-332-0000Financial Assistance/Federal Source 4,400,000 120-0000-361-1000Interest Earnings - - - Total Revenues 2,044,215 573,728 573,728 4,400,000 Total Revenues and Fund Balance 2,044,425 574,187 581,196 4,592,782 Operating Expenses: Other Charges & Obligation 347,403 147,264 - Solid Waste Disposal 166,277 - Professional Services 18,347 - 7,863 - Communications - - - Operating Supplies - - - Subtotal Operating Expenses 282,825 573,728 381,452 - Capital Expenses: Capital Equipment - IT 108,064 - - - Capital Equipment - Police - - - Fire Station #17 - Subtotal Capital Expenses 266,345 - 6,962 99,000 Other Expenses: Administrative Transfer 1,487,786 - - 4,400,000 Subtotal Other Expenses 1,487,786 - - 4,400,000 2,036,957 573,728 388,414 4,499,000 Total Expenditures Fund Balance, September 30 7,468 459 192,782 93,782 City of Longwood 181FY 2023-2024Proposed Budget SPECIAL ASSESSMENT 2022202320232024 ACTUALBUDGETESTIMATEBUDGET 6,323 7,979 42,778 51,408 FUND BALANCE, OCTOBER 1 Revenues: Special Assessment 3,102 - - Longwood Groves Markham Hills 12,116 12,116 12,116 Golden Grooves 3,074 3,264 3,264 Sleepy Hollow 10,822 Longwood Hills 4,038 4,200 Barrington 12,661 14,043 14,043 14,043 Shadow Hills 22,000 Tiberon Cove 13,747 14,461 14,461 14,461 130-0000-361-1000Interest Earnings 1,000 Total Revenues 95,239 103,586 103,959 104,212 Total Revenues and Fund Balance 101,562 111,565 146,737 155,620 Expenditures: Operating Expenses 82,124 82,140 Other Expenses - Total Expenditures 58,784 95,313 95,329 126,713 Fund Balance, September 30 42,778 16,252 51,408 28,907 City of Longwood 182FY 2023-2024Proposed Budget SPECIAL ASSESSMENT 2022202320232024 ACTUALBUDGETESTIMATEBUDGET Operating Expenses: Longwood Groves - Professional Svcs 843 Markham Hills - Professional Svcs 810 Golden Groves - Professional Svcs 766 Sleepy Hollow - Professional Svcs 807 Longwood Hills - Professional Svcs 771 764 780 Barrington - Professional Svcs 818 Shadow Hills - Professional Svcs 842 Tiberon Cove - Professional Services 821 Longwood Groves - Other Contractual Svcs Markham Hills - Other Contractual Svcs Golden Groves - Other Contractual Svcs 2,832 Sleepy Hollow - Other Contractual Svcs 6,663 6,663 10,637 Longwood Hills - Other Contractual Svcs 1,800 1,800 2,720 Barrington - Other Contractual Svcs 7,170 7,170 10,240 Shadow Hills - Other Contractual Svcs 11,462 11,462 17,264 Tiberon Cove - Other Contractual Svcs 1,602 4,862 4,862 Markham Hills- Postage - 200 Longwood Groves - Utilities 4,284 4,284 Markham Hills - Utilities 2,040 Golden Groves - Utilities 848 Sleepy Hollow - Utilities 1,084 1,368 1,368 1,680 Longwood Hills - Utilities 668 Barrington - Utilities 3,276 3,276 3,360 Shadow Hills - Utilities 3,743 Tiberon Cove - Utilities 4,008 Shadow Hills Reserves - Total Operating Expenses 58,784 95,313 95,329 126,713 TOTAL EXPENDITURES - SPECIAL ASSESSMENTS 58,784 95,313 95,329 126,713 City of Longwood 183FY 2023-2024Proposed Budget PARKS AND EVENTS 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 87,393 87,407 56,304 44,793 Revenues: 131-0000-347-2010Fundraising Event-Chili Cook-Off 3,404 3,800 4,000 131-0000-347-2020Sponsorship - Barkfest 1,000 1,000 1,000 131-0000-347-2021Sponsorship - American Camp Out - - 800 800 131-0000-347-2022Sponsorship - Reiter Park Concerts - - 100 131-0000-347-2023Sponsorship - Miscellaneous Events - - - - 131-0000-347-2030Sponsorship - Events 7,400 1,000 131-0000-347-2031Special Events Fees 40,000 38,000 40,000 131-0000-347-2032Sponsorship - Celebrate the Season - 6,000 12,000 12,000 131-0000-347-2033Sponsorship - National Night Out - 1,000 1,000 131-0000-347-2034Sponsorship - Christmas Parade - - 1,000 Sponsorship - Fourth of July - 17,000 17,000 131-0000-347-2036Sponsorship - Breakfast with Santa - 3,400 3,400 131-0000-347-2037Sponsorship - Halloween - 2,000 2,000 131-0000-347-2038Sponsorship - Hawaiian Event - 100 400 Sponsorship - Autisim Awareness - - 3,000 3,000 131-0000-347-2040Sponsorship - Pirate Seafood Festival - - 3,000 131-0000-347-2041Sponsorship - Juneteenth - - 131-0000-347-2042Sponsorship - Father/Daughter/Mother/Son - - 1,400 131-0000-347-2043Sponsorship - Fall Festival - - - - 131-0000-347-2044Sponsorship - Food Trucks - - - 131-0000-361-1000Interest Earnings / Interests 131 100 100 100 131-0000-366-0000Memorial Donations - 2,000 1,000 131-0000-366-0100Donations/Contributions - - - - 131-0000-381-1000Interfund Transfer Total Revenues 55,881 88,850 83,750 112,200 Total Revenues and Fund Balance 143,274 176,257 140,054 156,993 City of Longwood 184FY 2023-2024Proposed Budget PARKS AND EVENTS 2022202320232024 ACTUALBUDGETESTIMATEBUDGET Expenditures: Operating Expenses Halloween 2,077 2,204 Celebrate the Season 7,310 7,332 Barkfest National Night Out 1,000 872 Car Show 6,600 8,100 6,700 7,100 Chili Cook-Off/Community Affair 708 1,000 Reiter Park Concerts 13,000 8,000 Christmas Parade 2,100 Fall Festival 18,100 Fourth of July 27,000 22,000 27,000 Food Trucks 2,870 3,600 3,600 Great American Camp Out 763 2,000 1,130 Pirate Seafood Festival 18,000 12,012 16,000 Father/Daughter/Mother/Son Dances 661 200 Breakfast with Santa 470 1,100 2,400 New Events 4,882 Board Promotions - - - 10,000 Longwood Luau - 1,100 Juneteenth - 4,000 3,300 4,000 Autism Awareness - - 2,000 Miscellaneous Events 3,400 3,400 Total Operating Expenses 86,970 122,997 95,261 134,990 Capital Expense: Capital Equipment - - - - Total Capital Expense - - - - Total Expenditures 86,970 122,997 95,261 134,990 Fund Balance, September 30 56,304 53,260 44,793 22,003 City of Longwood 185FY 2023-2024Proposed Budget CITIZENS ON PATROL (COPS) 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 21,283 11,329 19,511 17,620 Revenues: 132-0000-347-4001Food Sales 4,000 3,400 - 132-0000-361-1000Interest Earnings / Interests 20 20 - 132-0000-366-0000Donations 701 700 1,108 - 132-0000-381-1000City Contributions-Interfund Transfer 4,000 - - - Total Revenues 8,632 4,720 4,528 - Total Revenues and Fund Balance 29,915 16,049 24,039 17,620 Expenditures: Operating Expenses Concession Supplies/Propane 2,073 - Gas for Vehicles 1,271 2,000 2,100 Maintenance for Vehicles 2,000 2,000 Community Relations 221 1,700 Award Meet and Greet Dinner 1,120 836 Uniforms/Equipment 1,722 3,300 3,300 Total Operating Expenses 10,404 11,675 6,419 10,600 Capital Expense Capital Equipment - - - - Total Capital Expense - - - - Total Expenditures 10,404 11,675 6,419 10,600 Fund Balance, September 30 19,511 4,374 17,620 7,020 City of Longwood 186FY 2023-2024Proposed Budget CERT 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 13,206 11,540 12,141 12,481 Revenues: 133-0000-347-4010 Fund Raising-Celebrate the Season 1,000 - 133-0000-347-4020 Fund Raising-Mustang Show 300 300 300 - 133-0000-347-4030 Fund Raising-Easter Egg Hunt - - - 133-0000-347-4040 Fund Raising-Other Events 682 1,000 1,200 - 133-0000-361-1000 Interest Earnings / Interests - - - 133-0000-381-1000 City Contributions- Interfund Transfer 1,086 - - - 2,787 3,300 2,500 - Total Revenues Total Revenues and Fund Balance 15,993 14,840 14,641 12,481 Expenditures: Operating Expense: Repair and Maintenance 1,403 872 CERT/Promotional Activities - - Operating Supplies 3,100 1,288 3,100 Continuing Education/Training - - 220 Total Operating Expense 3,853 5,270 2,160 4,220 Capital Expense: Capital Equipment - - - - Total Capital Expense - - - - Total Expenditures 3,853 5,270 2,160 4,220 Fund Balance, September 30 12,141 9,570 12,481 8,261 City of Longwood 187FY 2023-2024Proposed Budget POLICE IMPACT FEES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 2,201 2,200 1,675 10,268 Revenues: 134-0000-324-1100 Impact Fees Residential-Police 1,760 1,000 134-0000-324-1200 Impact Fees Commercial-Police 1,824 3,000 10,000 134-0000-361-1000 Interest Earnings / Interests 4 - - - 3,588 143,090 10,000 15,000 Total Revenues Total Revenues and Fund Balance 5,789 145,290 11,675 25,268 Expenditures: Operating Expense: Operating Supplies 4,114 - 1,407 - Total Operating Expense 4,114 - 1,407 - Capital Expense: Capital Equipment - 143,000 - - Total Capital Expense - 143,000 - - Total Expenditures 4,114 143,000 1,407 - Fund Balance, September 30 1,675 2,290 10,268 25,268 City of Longwood 188FY 2023-2024Proposed Budget FIRE IMPACT FEES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 4,816 10,816 12,221 32,221 Revenues: Impact Fees Residential-Fire 1,000 2,000 Impact Fees Commercial-Fire 2,000 18,000 4,000 Interest Earnings / Interests 20 - - - 7,405 3,000 20,000 9,000 Total Revenues Total Revenues and Fund Balance 12,221 13,816 32,221 41,221 Expenditures: Operating Expense: Operating Supplies - - - - Total Operating Expense - - - - Capital Expense: Capital Equipment - - - - Total Capital Expense - - - - Total Expenditures - - - - Fund Balance, September 30 12,221 13,816 32,221 41,221 City of Longwood 189FY 2023-2024Proposed Budget RECREATION IMPACT FEES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 5,361 7,505 9,664 12,164 Revenues: 136-0000-324-6100Impact Fees Residential-Recreation 4,288 6,000 136-0000-324-6200Impact Fees Commercial-Recreation - 4,000 - 4,000 136-0000-361-1000Interest Earnings / Interests - - - 4,303 10,000 2,500 9,000 Total Revenues Total Revenues and Fund Balance 9,664 17,505 12,164 21,164 Expenditures: Operating Expense: Operating Supplies - - - - Total Operating Expense - - - - Capital Expense: Capital Equipment - 10,000 - - Total Capital Expense - 10,000 - - Total Expenditures - 10,000 - - Fund Balance, September 30 9,664 7,505 12,164 21,164 City of Longwood 190FY 2023-2024Proposed Budget PW/ADMIN IMPACT FEES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 1,395 3,895 (11,032) (4,532) Revenues: 137-0000-324-7100Impact Fees Residential-Administrative 1,880 30,000 4,000 137-0000-324-7200Impact Fees Commercial-Administrative 346 2,200 137-0000-361-1000Interest Earnings / Interests - - - - 2,225 30,500 6,500 7,200 Total Revenues Total Revenues and Fund Balance 3,620 34,395 (4,532) 2,668 Expenditures: Operating Expense: Operating Supplies 6,460 - - - 6,460 - - - Total Operating Expense Capital Expense: Capital Equipment 30,000 - - Total Capital Expense 8,193 30,000 - - Total Expenditures 14,653 30,000 - - Fund Balance, September 30 (11,032) 4,395 (4,532) 2,668 City of Longwood 191FY 2023-2024Proposed Budget STORMWATER MANAGEMENT Public Works keeps the city compliant with annual stormwater regulations established by the Environmental Protection Agency (EPA) and with the National Pollutant Discharge Elimination System MS4 (NPDES) permit for the discharge of stormwater from Municipal Separate Storm Sewer Systems. The Public Works Stormwater division worked together with property owners to improve and clean various lakes and ponds to reestablish stormwater capacity. The Public Works Stormwater division also provided storm event information and preparedness to our community, continuously clearing and maintaining storm drains, monitoring lake levels as well as implementing a countywide sandbag operation program. Goals: To provide for the health, safety, and welfare of residents through regular maintenance programs to ensure the proper functioning of drainage systems and facilities. City of Longwood 192FY 2023-2024Proposed Budget STORMWATER MANAGEMENT Objectives: Secure federal grants to assist with Phase II of the Bennet Parkway Project to alleviate flooding for the existing business. Secure federal grants to assist with Raven Outfall restoration and mitigation due to damage from Hurricane Ian. Secure federal grants to assist with Lake and Oak Outfall restoration and mitigation due to damage from Hurricane Ian. Design Orange Ave Drainage improvements. Perform annual pipe lining in city. FY 2022-2023 Highlights: Hurricane Ian and Nicole preperation, debris removal, and infrastructure repairs. East Wildmere Avenue stormwater structure retrofit and pipe replacement for improved drainage effincency. South Grant Street stormwater pipe removal and replacement of old infrastructure and Sandalwood Park major stromwater pipe repairs of old infrastructure. Working on securing federal grants to assist with phase II of the Bennet Parkway Project to alleviate flooding for the existing business, Raven Outfall restoration and mitigation due to damage from Hurricane, and Lake and Oak Outfall restoration and mitigation due to damage from Hurricane. City of Longwood 193FY 2023-2024Proposed Budget STORMWATER MANAGEMENT Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Design Plan Requirements 2111 Inspect Major Outfalls44323232 Providing Inspect Baffle Boxes4161616 quality core Inspect S-W Lift Station services; 4888 Pumps promoting long-term Inspect Exfiltration Trenches prosperity Re-establish Ditch Lines to No Data300' Original Flow (LF) City of Longwood 194FY 2023-2024Proposed Budget STORMWATER MANAGEMENT 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 (56,880) 100,535 112,524 263,581 Revenues: Stormwater Utility/Service Charges 726,081 768,148 Stormwater Utility/Inspection Fees - - 406-0000-331-1000Federal Grant/FEMA PA - - - 200,000 406-0000-361-1000Interest Earnings 108 100 406-0000-364-4000Sale of Equipment - 10,000 10,000 - Miscellaneous Revenue - - - - 406-0000-382-1000Transfer In - - - - Total Revenues 726,189 836,050 751,839 968,748 Total Revenues and Fund Balance 669,309 936,585 864,363 1,232,329 Expenditures: Personnel Expenses 220,724 Operating Expenses 240,721 Capital Expenses 30,000 421,000 Other Expenses 28,686 Total Expenditures 556,785 917,929 600,783 979,429 FUND BALANCE, SEPTEMBER 30 112,524 18,656 263,581 252,900 City of Longwood 195FY 2023-2024Proposed Budget STORMWATER MANAGEMENT 2022202320232024 ACTUALBUDGETESTIMATEBUDGET Personnel Expenses Regular Salaries and Wages 133,310 Overtime 3,000 3,000 F.I.C.A. 11,478 10,148 Retirement Contribution 13,331 13,128 Life and Health Insurance Workers Compensation 12,184 4,163 14 Subtotal Personnel Expenses 229,476 220,724 188,578 177,568 Operating Expenses Professional Services Other Contractual Services 124,800 124,800 Travel & Per Diem - 300 300 - Employee Development 4,600 4,600 Communication 216 1,180 1,180 Utility Services Rentals and Leases - Vehicles 4,200 4,200 Repair and Maintenance 77,000 Repair and Maintenance-Vehicles 10,000 10,000 10,000 Printing and Binding Other Charges & Obligations Operating Supplies 18,882 28,000 Fuel/Diesel/Lubricants 8,800 8,800 8,000 Books, Pubs, Subs & Memberships Subtotal Operating Expenses 240,721 353,430 353,430 352,175 Capital Expenses CIP-Rock Lake Outfall 140,000 - - CIP-Update to SW Master Plan 20,628 - - - CIP-Bennett Drive/UPS Pond - - 110,000 CIP-Master Plan Update - 30,000 CIP-Pipe Lining - 100,000 - 100,000 CIP-Lake Jane Intake & Oak St. Lake Ave - - - 186,000 Capital Equipment - - - - Subtotal Capital Expenses 32,725 315,000 30,000 421,000 Other Expenses Principal 24,376 Interest 4,487 3,270 Administrative Transfer - - - Subtotal Other Expenses 53,863 28,775 28,775 28,686 TOTAL EXPENDITURES - STORMWATER 556,785 917,929 600,783 979,429 City of Longwood 196FY 2023-2024Proposed Budget STORMWATER MANAGEMENT FY2024EXPENDITURES BY CATEGORY City of Longwood 197FY 2023-2024Proposed Budget CAPITAL PROJECT FUNDS REVENUE AND EXPENDITURESSUMMARY Public Capital Total FacilitiesProjects Revenues: Sales and Use Taxes - Intergovernmental 141,214 3,888,704 Miscellaneous - Other Financing Sources - Total Revenues: 5,398,616 5,341,714 10,740,330 Transfer In: - Fund Balances/Reserves/Net Assets Total Revenues, Transfers $ 7,306,810$ 11,125,492$ 18,432,302 and Fund Balance Expenditures: Governmental - 128,813 128,813 Public Safety - 10,461,063 10,461,063 Physical Environment - Transportation Culture & Recreation - Debt Service - Total Expenditures: 5,356,864 10,768,876 16,125,740 Transfer Out: - - - Fund Balances/Reserves/Net Assets Total Appropriations and 7,306,810 11,125,492 18,432,302 Reserves City of Longwood 198FY 2023-2024Proposed Budget PUBLIC FACILITIES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 1,831,670 608,980 1,376,215 1,908,194 Revenues: 310-0000-312-2000 1-Cent Sales Tax 1,244,173 310-0000-312-4100 Local Option Gas Tax 376,031 Special Assessment 30,000 16,000 18,000 310-0000-331-1100 Federal Grants/Hazard Mitigation - - - 310-0000-331-1200 Federal Grants/EDA Grant - - - 310-0000-334-4000 FDOT Reimbursement - - - 310-0000-334-4100 - 72,812 - 310-0000-334-4200 FDOT - LAP #446488-1 - 36,766 - 310-0000-334-4300 - - - - 310-0000-337-4000 SC Interlocal Funding - Bike & Ped - - - 1,320,000 310-0000-337-4100 SC Interlocal Funding - Ronald Regan - - - 310-0000-361-1000Interest Earnings 3,634 - - - Total Revenues 2,607,830 1,749,512 1,726,078 5,398,616 Total Revenues and Fund Balance 4,439,500 2,358,492 3,102,293 7,306,810 Expenditures: Operating Expenses 102,373 88,282 114,708 Capital Expenses 1,000,000 272,000 Other Expenses 833,816 833,816 Total Expenditures 3,063,287 1,936,189 1,194,098 5,356,864 Fund Balance, September 30 1,376,215 422,303 1,908,194 1,949,946 City of Longwood 199FY 2023-2024Proposed Budget PUBLIC FACILITIES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET Operating Expenses Professional Services 102,373 88,282 Professional Services 4,032 - - Total Operating Expenses 103,915 102,373 88,282 114,708 Capital Expenses Resurfacing of Local Streets CB 30,000 30,000 20,000 ADA Transition Plan CB Engineering Studies 8,800 30,000 30,000 Bike Share Program Resurfacing of Local Streets Paving - 302,000 W Warren Ave-Complete Street 132,132 - - - Ronald Reagan Blvd Complete Street - - - Bicycle Pedestrian Plan (X Seminole Trail Connector) 1,068,412 - - - Corridor Landscaping/Hardscaping - - - Other Projects 100,000 - - - Sign Replacement and Minor Asphalt Street Lights, Church, Historic Rosedale - 2,000 - Paving- N. Grant St. & Harbor Isle - - - Paving- E. Church St., Longdale 227,000 - - - Paving- Highland and Industrial - 130,000 - 130,000 Paving-Industrial Park off SR434 - - - Stormwater and Paving Orange Ave. - - - E. Church Ave Complete Street - - Longdale Sidewalks - - - Update Pedestrain and Bike Master Plan - - - Subdivision Sidewalk Connections - - Maine, Reider & E. Lake-S. Longwood Sidewalk - Phase I - - 300,000 S. Grant St. Sidewalk - Dog Track to Lk. Kathryn - 120,000 - 120,000 Tullis,Marvin, Overstreet S. Longwood Sidewalk - Phase II - - 2nd Place & 12th St. Sidewalk - - W. Fla., N. Milwee, W. Magnolia Sidewalk - South Pedestrian Corridor (Milwee Ave.) - - 400,000 Warren Ave Public Facility Drainage Improvements - - - 80,000 Bennett Drive Drainage Improvments - - - 800,000 Traffic Signal Installation - - - 80,000 Raven Avenue Outfall - - - 230,000 Total Capital Expenses 2,125,507 1,000,000 272,000 4,408,500 Other Expenses Principal Interest 24,861 24,861 13,083 Total Other Expenses 833,865 833,816 833,816 833,656 Total Expenditures 3,063,287 1,936,189 1,194,098 5,356,864 TOTAL EXPENDITURES - PUBLIC FACILITIES 3,063,287 1,936,189 1,194,098 5,356,864 City of Longwood 200FY 2023-2024Proposed Budget CAPITAL PROJECTS FUND 2022202320232024 ACTUALBUDGETESTIMATEBUDGET FUND BALANCE, OCTOBER 1 24,087 3,554 922,355 414,902 Revenues: 320-0000-331-7020Cultural Facilities/FDEP/Comm Bldg. - - - 320-0000-331-7030FRDAP- Parks - 100,000 100,000 100,000 320-0000-331-7040FEMA - Safe Room #4468-033R - 41,214 320-0000-361-1000Interest Earnings 320-0000-382-1000Transfer In 320-0000-384-0000Non-Revenues Debt Proceeds - 6,330,886 - Total Revenues 1,590,942 8,387,786 1,566,900 10,710,590 Total Revenues and Fund Balance 1,615,029 8,391,340 2,489,255 11,125,492 Expenditures: Operating Expenses - - - - Capital Expenses 10,668,876 Other Expenses - - - 100,000 Total Expenditures 692,674 8,391,153 2,074,353 10,768,876 Fund Balance, September 30 922,355 187 414,902 356,616 City of Longwood 201FY 2023-2024Proposed Budget CAPITAL PROJECTS FUND 2022202320232024 ACTUALBUDGETESTIMATEBUDGET Capital Expenses Capital Equipment - IT - 128,813 128,813 128,813 Capital Equipment-Police 416,648 Operating Supplies - - - 7,000,000 683,200 Equipment-Fire 38,020 120,417 120,417 428,100 CIP-Candyland Park Sports Lighting - 260,000 260,000 - CIP-Floor Replacement - Parks & Recreation - - CIP-Exterior Siding Replacement - Parks & Recreation - 100,000 100,000 - CIP-FRDAP 100,000 100,000 100,000 CIP-Playground Capital Equipment Candyland Park - - Capital Equipment-Leisure Services - - - Capital Equipment-Streets 61,301 233,000 233,000 Subtotal Capital Expenses 692,674 8,391,153 2,074,353 10,668,876 Other Expenses Other Debt Services - - - 100,000 Subtotal Other Expenses - - - 100,000 TOTAL CAPITAL PROJECTS FUND 692,674 8,391,153 2,074,353 10,768,876 City of Longwood 202FY 2023-2024Proposed Budget ENTERPRISE FUNDS REVENUE AND EXPENDITURES SUMMARY Public R&RImpact FeesTotal Utilities Revenues: Licenses and Permits 8,000- 700,000 708,000 Intergovernmental -- Charges for Services 7,288,320--7,288,320 Miscellaneous - 2,000 Other Financing Sources 4,000,000--4,000,000 Total Revenues: 13,541,470- 702,000 14,243,470 Transfer In:- - Fund Balances/Reserves/Net Assets 1,313,124 Total Revenues, Transfers and 21,130,050 1,841,840 2,015,124 24,987,014 Fund Balance Expenditures: General Government - - Physical Environment - Debt Service 676,442 - - 676,442 Total Expenditures: 14,416,025 1,719,500- 16,135,525 Transfer Out: - - Fund Balances/Reserves/Net Assets 122,340 Total Appropriations and 21,130,050 1,841,840 2,015,124 24,987,014 Reserves City of Longwood 20FY 2023-2024 Proposed Budget *Not Funded City of Longwood 20FY 2023-2024 Proposed Budget PUBLIC UTILITIES The Public Works Utilities Department provides planning, design, coordination, and supervisory services for proper maintenance of the City’s water distribution and wastewater systems, lift stations, and water plants. This includes a water meter installation and repair program, a septic-to-sewer conversion program, a fire hydrant and valve maintenance program, and a backflow cross-contamination prevention program. Objectives: Select a new water plant location and begin the initial design. Establish and enact reclaimed stormwater irrigation rates. Replacement of asbestos water main within Sandalwood neighborhood. Completion of E. Longwood Phase II project. Bring to Voters a Referendum for financing of a new Water Plant. Design E. Longwood Phase III project. City of Longwood 20FY 2023-2024 Proposed Budget PUBLIC UTILITIES FY 2022-2023 Highlights: Completion ofthe AMI metering system in the city. Full Rehabilitation of Raven Street lift station with new pumps, By-pass generator, fencing and epoxy lining. Bid and award of E. Longwood Phase II. Replacement of Asbestos Cement Water Main for Seminole County EE Williamson Trail project. Performance Measures: Commission Actual Actual Expected Proposed Activity Goal2020-20212021-20222022-20232023-2024 Certify all City Backflow Preventers Maintain and Certify City owned Fire Hydrants Providing quality core services; Maintain and Exercise promoting long-term Distribution Valves prosperity Rehabilitate Lift Station1221 Rehabilitate Sewer Manhole334 Water Plant Efficiency Metric City of Longwood 20FY 2023-2024 Proposed Budget PUBLIC UTILITIES Summary 2022 2023 2023 2024 Authorized Positions ActualBudgetEstimateBudget Public Works Director Deputy Director of PW & Utilities1111 Public Works Engineer1110 Utilities Field Supervisor1111 Utilities Project Manager1110 Backflow Program Coordinator1111 GIS Analyst0111 Fire Hydrant Technician0011 Utilities Maintenance Specialist I3333 Utilities Maintenance Specialist II4433 Utilities Maintenance Specialist III1122 Water Plant Operator 1112 Water Plant Operator Trainee1111 TOTAL15.516.517.516.5 Personnel Expenses 1,110,866 Operating Expenses 2,203,400 Capital Expense Other Expenses TOTAL 6,713,96813,567,919 5,898,397 15,830,387 2022 2023 2023 2024 Funding Source ActualBudgetEstimateBudget Public Utilities Fund Budget to Budget Variance When comparing the adopted budget for FY2023 of $ with proposed budget for FY2024 of $there is an increase of $2,262,468. This increase is primarily associated with wages, operating and capital projects. City of Longwood 20FY 2023-2024 Proposed Budget PUBLIC UTILITIES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET CASH RESERVES, OCTOBER 1 5,358,146 5,167,242 5,917,123 7,588,580 Revenues 401-0000-331-1100Federal Grants/Hazard Mitigation Grant - - - 401-0000-334-3103SJRWMD/East Longwood Septic Tank - - - - 438,161 - - - 401-0000-334-3106 - - -- -- - - 661,100 413,272 - - - 401-0000-343-6110Water Revenue-Billed 3,700,000 3,848,000 Water Surchage 4,417 6,000 6,000 6,240 401-0000-343-6120Water Meter Connections 10,841 47,000 48,880 Turn-On/Turn-Off Fees 36,400 401-0000-343-6130Operating Income-Late Charges Sprinklers-Billed 401-0000-343-6140Sewer Revenue-Billed 2,843,203 3,016,000 Sewer Connection Fee 3,111 200,000 208,000 Sewer Connection Fee 36 - - - Other Income 2,676 10,000 10,400 401-0000-363-2020W/S Impact Fees 36,000 10,000 8,000 401-0000-364-4000Sales of Fixed Assets/Sale of Equipment 30,000 30,000 Scrap Sales 710 1,000 1,000 1,000 Other Miscellaneous Revenue - 200 200 Other Miscellaneous Revenue 1,000 1,000 1,000 - - - - 4,000,000 Subtotal Revenues 6,556,233 13,031,540 7,989,392 13,541,470 Total Revenues and Fund Balance 11,914,379 18,198,782 13,906,515 21,130,050 Expenses Personnel Services Operating Expenses Capital Expenses Other Expenses Total Expenses 5,997,256 14,003,718 6,317,935 16,214,905 Net Position, September 30 5,917,123 4,195,064 7,588,580 4,915,145 City of Longwood 20FY 2023-2024 Proposed Budget PUBLIC UTILITIES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET PUBLIC UTILITIES DEPARTMENT: Personnel Expenses Regular Salaries and Wages 731,234 774,000 774,000 Overtime 121,400 121,400 130,000 F.I.C.A 67,721 67,721 Retirement Contribution 80,808 104,802 Life and Health Insurance 167,021 Workers Compensation 10,286 Subtotal Personnel Expenses 1,274,543 1,258,787 1,216,765 1,322,665 Operating Expense Professional Services Other Contractual Services 2,000 2,000 21,000 Travel and Per Diem - 300 300 300 Employee Development 8,120 Communication Postage Utility Services Rentals & Leases 1,262 3,000 3,000 3,000 Leasing of Vehicles 42,433 14,600 14,600 38,000 Repairs and Maintenance 61,460 111,400 Repairs and Maintenance-Vehicles 48,872 Printing & Binding 43 Other Charges and Obligations 1,208,700 Amortization - - - Office Supplies 721 600 Operating Supplies Safety Supplies 7,304 8,000 8,000 8,200 Fuel/Diesel/Lubricants 42,000 42,000 42,000 Road Materials 4,000 4,000 Books, Pubs, Subs & Memberships 1,860 1,860 Depreciation 1,622,431 - - - Subtotal Operating Expenses 3,466,085 1,796,481 1,796,481 2,203,400 Capital Expense Land - - - Improvements Other Than Building - - - CIP-AMI Meter Installation 866,827 210,000 60,000 - CIP-Longdale Septic Tank Abatement - - City of Longwood 209FY 2023-2024Proposed Budget PUBLIC UTILITIES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET PUBLIC UTILITIES DEPARTMENT: Capital Expense CIP-E.L. W Septic Tank Abatement PH1 - - - CIP-E.L. W Septic Tank Abatement PH2 66,440 CIP-E.L. W Septic Tank Abatement PH3- - Water Plant Replacement- 2,600,000 JPA Longwood Hills Rd Wekiva Trail- 110,000 - Landings Potable Water System Replacement- 600,000 Grant St. Master Lift Station Bypass Project- 60,000 - Reclaimed Irrigation Expansion- - Hidden Oaks Septic Tank Abatement- - -- Floodproofing of 3 Liftstations (#3,#10,#23)- - - Georgia LS Emergency Generator- - - Capital Equipment Subtotal Capital Expenses 2,804,659 8,505,000 877,500 9,829,000 Other Expenses Principal- Interest 167,246 167,246 83,012 Administrative Transfer 1,113,177 682,380 Transfer Out- RR Water Transfer Out- RR Sewer Asset Reclassification (3,701,731) - - - Subtotal Other Expenses (1,931,340) 2,007,651 2,007,651 2,475,322 TOTAL EXPENDITURES - PUBLIC UTILITIES DEPARTMENT 5,613,947 13,567,919 5,898,397 15,830,387 TOTAL EXPENDITURES - UTILITY BILLING 383,309 435,799 419,538 384,518 TOTAL EXPENDITURES - PUBLIC WORKS FUND 5,997,256 14,003,718 6,317,935 16,214,905 City of Longwood 2FY 2023-2024 Proposed Budget PUBLIC UTILITIES FY2024 EXPENDITURES BY CATEGORY City of Longwood 21FY 2023-2024 Proposed Budget PUBLIC UTILITIES R&R 2022202320232024 ACTUALBUDGETESTIMATEBUDGET CASH RESERVES, OCTOBER 1 1,107,749 409,073 587,016 725,340 ADD REVENUES: Revenues 402-0000-361-1000Interest Earnings - 2,000- 402-0000-382-1000 Interfund Transfer from Utility Fund 402-0000-382-1020 Transfer In/Wastewater Subtotal Revenues 571,616 638,324 640,324 1,116,500 Total Revenues 1,679,365 1,047,397 1,227,340 1,841,840 DEDUCT EXPENSES: Operating Expenses Professional Services 7,870 20,000 20,000 20,000 Other Contractual Services 12,618 Repair and Maintenance 288,000 Operating Supplies 16,706 Subtotal Operating Expenses 200,189 324,000 324,000 369,500 Capital Expenses Water Service Line R&R - 100,000 - 220,000 CIP-Water Meter R&R 600,000 - -- CIP-AC Water Main Replacement-Design 7,141 - CIP-Liftstation Rehabiliation 70,000 123,000 100,000 Sanitary Sewer I & II Rehabilitation 10,000 20,000 - 20,000 Water Plant R&R 30,000 40,000 Liftstation Emergency Pump Replacement - -- Mahole Repair and Coating 30,000 33,000 - Generator Replacement -20,000 -- Hospital Rebuild - - 60,000 Subtotal Capital Expenses 892,160 723,000 178,000 1,350,000 Total Expenses 1,092,349 1,047,000 502,000 1,719,500 Net Position, September 30 587,016 397 725,340 122,340 City of Longwood 21FY 2023-2024 Proposed Budget PUBLIC UTILITIES R&R FY2024 EXPENDITURES BY CATEGORY City of Longwood 21FY 2023-2024 Proposed Budget PUBLIC UTILITIES IMPACT FEES 2022202320232024 ACTUALBUDGETESTIMATEBUDGET CASH RESERVES, OCTOBER 1 383,529 613,603 1,176,124 1,313,124 ADD REVENUES: Revenues 403-0000-324-2110Water Impact Fees 380,000 300,000 403-0000-324-2120Sewer Impact Fees 70,000 400,000 403-0000-361-1000Interest Earnings 2,000 2,000 2,000 Subtotal Revenues 792,595 882,000 137,000 702,000 Total Revenues 1,176,124 1,495,603 1,313,124 2,015,124 DEDUCT EXPENSES: Other Expenses Water Impact Fees Reserves - - - - Sewer Impact Fees Reserves - - - - Subtotal Other Expenses - - - - Total Expenses - - - - Net Position, September 30 1,176,124 1,495,603 1,313,124 2,015,124 City of Longwood 21FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT PLAN FIVE-YEAR CAPITAL IMPROVEMENT PLAN The Capital Improvement Plan (CIP) is a multi-year prioritized schedule of improvements that lists each capital improvement by the year it is intended to be purchased or commenced. The City’s five-year CIP is updated on an annual basis as capital needs are assessed by the City Commissioners, the City Manager, Department Directors, and their staff. This plan allows the City to identify the need for repair or replacement of existing facilities, public access improvements, if new facilities might be needed in the future, and how projects may impact long-term operating and maintenance costs. Each year during the annual budget process Departments must submit annual updates and new requests for review. The CIP is then reviewed by the City Manager to ensure the incorporation of all necessary capital improvements considering the impact on operating costs, if required by state law or mandate, if necessary, and if will improve quality of life. The projects that are tentatively approved by the City Manager, are then incorporated into the annual budget including operating and maintenance expenses, if any, and submitted as part of the annual operating budget for City Commission adoption. The remaining years of the capital program serve as a guide for future planning which is reviewed and modified in subsequent years where applicable. New projects are proposed with the estimated cost, description, and anticipated funding sources Capital improvement projects vary in scope. Some may require years of planning and construction while others may be completed in a shorter timeframe. The City’s five-year CIP encompassing FY24 through FY28 totals $84,036,140. The first year of the five-year plan, which is formally adopted by the City Commission, totals approximately $26,776,376 for FY24. City of Longwood 21FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT PLAN This section includes a summary schedule of all City capital projects and the funding sources for current year for adoption. The project detail sheets include a project number, a detailed description of the project with an explanation as to why this project is needed, the impact on the current year’s operating budget, and the funding source(s). ARPA FUND 120 FYFYFYFYFY REVENUES:Total 23-2424-2525-2626-2727-28 SLFRF Funding - - - - 99,000 - - - - 99,000 Total Cost FYFYFYFYFY Five Year 23-2424-2525-2626-2727-28Plan PROJECTDESCRIPTION FD-Fire Station 17 Addtion - - - - Fund Total 99,000 - - - - 99,000 PUBLIC FACILITIES FUND 310 FYFYFYFYFY REVENUES:Total 23-2424-2525-2626-2727-28 One Cent Sales Tax, Local Option Gas Taxes, Grants, and Paving Assessments 4,408,500 2,936,825 2,307,150 3,126,085 2,510,000 15,288,560 Total Cost FYFYFYFYFY Five Year 23-2424-2525-2626-2727-28Plan PROJECTDESCRIPTION 130,000 Resurfacing of Local Streets CB 20,000 20,000 30,000 30,000 30,000 300,000 ADA Transition Plan CB 100,000 180,000 Engineering Studies 30,000 Best Foot Forward Program - - 712, 000 Resurfacing of Local Streets Paving 302,000 100,000 100,000 110,000 100,000 2,200,000 W Warren Ave-Paving & Drainage - - - - 2,200,000 Sign Replacement, Minor Asphalt 100,000 100,000 100,000 130,000 Paving- Highland and Industrial 130,000 - - - - Paving- Industrial Park off SR 434 - - - - City of Longwood 21FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT PLAN PUBLIC FACILITIES FUND 310 Paving- Sleepy Hollow - - - - Stormwater and Paving Orange Ave. - - - E. Church Ave Complete Street - 30,000 - Longdale Sidewalks 30,000 - - Subdivision Sidewalk Connections - - - - 300,000 Maine, Reider & E. Lake-S. Longwood Sidewalk - Phase I 300,000 - - - - 120,000 S. Grant St. Sidewalk - Dog Track to Lk. Kathryn 120,000 - - - - Tullis,Marvin, Overstreet S. Longwood Sidewalk - Phase II 300,000 - - - 2nd Place & 12th St. Sidewalk 140,000 - - - W. Fla., N. Milwee, W. Magnolia Sidewalk - - - - 400,000 S. Ped Corridor (Milwee) 400,000 - - - - Warren Ave Public Facility Drainage Improvements 80,000 - - - 800,000 Bennett Drive Drainage Improvments 800,000 - - - - Traffic Signal Installation 80,000 280,000 - - 230,000 Raven Avenue Outfall 230,000 - - - - Fund Total 4,408,500 2,936,825 2,307,150 3,126,085 2,510,000 15,288,560 CAPITAL PROJECTS FUND 320 FYFYFYFYFY REVENUES:Total 23-2424-2525-2626-2727-28 10,668,876 Grants and Loan Proceeds 10,668,876 1,856,916 4,206,249 689,003 949,536 18,370,580 Total Cost FYFYFYFYFY Five Year 23-2424-2525-2626-2727-28Plan PROJECTDESCRIPTION - - - - 3,200,000 FD-Fire Station 17 - - 3,200,000 - 80,000 LS-AC Replacement - 80,000 - - - 120,000 LS-Community Building Siding Replacement - 120,000 - - - 100,000 LS-FRDAP 100,000 - - - - 10,000 LS-Concession Stand Renovation - 10,000 - - - 10,000 LS-Playground Equipment - - 10,000 - - PW-Awning - - - - 108,000 EquipmentIT-Switch & Wireless Infra Replace - - - 108,000 - EquipmentIT-Firewall - - - - EquipmentIT-Datacenter Refresh Project 128,813 128,813 128,813 128,813 - 1,802,144 EquipmentPD-Marked Patrol Vehicle 363,022 370,283 City of Longwood 21FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT PLAN CAPITAL PROJECTS FUND 320 112,104 EquipmentPD-Police Motor Cycles 27,060 27,601 - 180,000 EquipmentPD-Laptop Computers - - 180,000 - - 27,602 EquipmentPD-Ballistic Shields - 27,602 - - - EquipmentPD-Dash & Body Cameras - - - - 23,000 EquipmentLS-Subcompact Tractor 23,000 - - - - EquipmentLS-Commercial Rang/Oven - - - - 6,000 EquipmentPW-Arrow Board - - 6,000 - - EquipmentPW-Sweeper Box and Breaker attachment - - - - EquipmentPW-Mower Zero Turn - - - - 130,000 EquipmentPW-Air Conditioning Replacement - 30,000 100,000 - - 60,000 Equipment - 60,000 - - - Equipment - - - - 10,000 EquipmentPW-Cemetery Shed 10,000 - - - - EquipmentPW-VMS Display Board - - - 80,000 EquipmentPW-Fork Lift - 80,000 - - - 8,000 EquipmentPW-36" Blinker Stop Signs - - 8,000 - - Equipment - - - - EquipmentPW - Skid Steer - - - - EquipmentPW-Portable Generators - - - - 83,000 EquipmentFD-Cardiac Monitor (2) 83,000 - - - - EquipmentFD-Fire Engine - - - - 38,100 EquipmentFD-SCBA Air Packs (4) 38,100 - - - - 807,000 EquipmentFD-Rescue Remount 307,000 - - - Fund Total10,668,876 1,856,916 4,206,249 689,003 949,536 18,370,580 PUBLIC UTILITIES FUND 401 FYFYFYFYFY REVENUES:Total 23-2424-2525-2626-2727-28 44,242,000 Public Utilities Fund Revenues 9,829,000 5,517,000 19,480,000 5,925,000 3,491,000 44,242,000 Total Cost FYFYFYFYFY Five Year 23-2424-2524-2526-2727-28Plan PROJECTDESCRIPTION E.LW Septic Tank Abatement Ph. 2 - - - - E.LW Septic Tank Abatement Ph. 3 4,842,000 - - - E.LW Septic Tank Abatement Ph. 4 - 400,000 - - City of Longwood 21FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT PLAN PUBLIC UTILITIES FUND 401 - - - 3,441,000 NW LW Septic Tank Abatement - - - 3,016,000 17,200,000 Water Plant Replacement 14,000,000 300,000 - Landings Potable Water System Replacement 600,000 - - Grant St. Master Lift Station Bypass Project - - - - Reclaimed Irrigation Expansion - - 100,000 - Hidden Oaks Septic Tank Abatement - - - - Floodproofing of 3 Liftstations (#3,#10,#23) - - - - Georgia LS Emergency Generator - - - - EquipmentPortable Pump 6" 40,000 - - Equipment - 70,000 - - 100,000 EquipmentGenerator at Meadowlark Lift Station - 100,000 - - - Fund Total 9,829,000 5,517,000 19,480,000 5,925,000 3,491,000 44,242,000 PUBLIC UTILITIES R & R FUND 402 FYFYFYFYFY REVENUES:Total 23-2424-2525-2626-2727-28 Public Utilities Fund Revenues 1,350,000 505,000 825,000 555,000 910,000 4,145,000 Total Cost FYFYFYFYFY Five Year 23-2424-2525-2626-2727-28Plan PROJECTDESCRIPTION 720,000 Water Service Line R&R 220,000 110,000 120,000 130,000 140,000 AC Water Main Replacement- Design Included 100,000 Lift Station Rehabilitation 100,000 130,000 160,000 Sanitary Sewer I & I Rehabilitation 20,000 200,000 Water Plant R & R 40,000 40,000 40,000 40,000 40,000 70,000 Lift Station Emergency Pump Replacement - - - 70,000 - Manhole Repair & Coating 40,000 80,000 Generator Replacement - 80,000 - - - 60,000 Hospital Rebuild 60,000 - - - - Fund Total 1,350,000 505,000 825,000 555,000 910,000 4,145,000 City of Longwood 21FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT PLAN STORMWATER FUND 406 FYFYFYFYFY REVENUES:Total 23-2424-2525-2626-2727-28 421,000 330,000 Stormwater Fees 421,000 540,000 330,000 450,000 150,000 1,891,000 Total Cost FYFYFYFYFY Five Year 23-2424-2524-2524-2527-28Plan PROJECTDESCRIPTION Rock Lake Outfall - - - - - - - Commerce Circle-IndustryRd-Commerce - - - Orange Avenue-Credo to Highland - 400,000 - - - 400,000 Bennett Drive/UPS Pond 110,000 - - - - 110,000 Master Plan Project Update Plan - - - Pipe Lining 100,000 100,000 100,000 100,000 Oak St./Lake Ave. Drainage Inlet Reconstruction 186,000 - - - - 186,000 Fund Total 421,000 540,000 330,000 450,000 150,000 1,891,000 Grand Total All Funds 26,776,376 11,355,741 27,148,399 10,745,088 8,010,536 84,036,140 City of Longwood 2FY 2023-2024 Proposed Budget CIP DETAIL CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 FIRE STATION 17 ADDITION Project Manager:Michael Peters Department/Division:Fire Department- 2800 Project Code: Fire Station 17 addition. This addition will extend the drive through bays and a portion of the Project Description: This modification will allow for the rotation of our current and future fire engine fleet. The Positive Impact on Services: extension of the bays will allow the bay doors to be relocated inside where they are (If approved)protected from the elements. The bunk room will be extended to allow room for all of our staff on duty. Only the oldest engines in our fleet will be able to be stationed at this location. The station Negative Impact on Services: will still lack adequate bunk space. The increased bay door repair costs for the station will (If not approved) continue. Operating Impact:Cost incurred for initial construction cost only Funding SourceFY2024FY2025FY2026FY2027FY2028Total - - - - SLFRF Funding - ARPA (120) City of Longwood 22FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2023-24 RESURFACING OF LOCAL STREETS Shad Smith Project Manager: Public Works Engineering Department/Division: Project Code: Pavement management and prioritizaton. Includes construction inspection, design Project Description: and geotechnical investigation for resurfacing of city roads. Reduces roadway repairs and the need for major rehabilitation to roadways. Positive Impact on Services: Provides for a smoother better striped raodways which leads to greater safety and (If approved) rideability. Negative Impact on Services: Not able to properly manage our resurfacing of streets in the city. (If not approved) Operating Impact:Operating impact already included in annual budget. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Public Facilities Fund (310) 20,000 20,000 30,000 30,000 - 100,000 City of Longwood 22FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2023-2024 ADA TRANSITION PLAN Shad Smith Project Manager: Public Works Engineering Department/Division: Project Code: To comply with the Federal American's With Disabilities Act. The City is in the process of finalizing its mandatory Transition Plan. This includes both planning and Project Description: construction improvements. To ensure people with disabilities have public accommodations, transportation, and Positive Impact on Services: with attention to things like ADA compliant signs, sidewalks, and curb ramps, and (If approved) accessible parking, etc. Negative Impact on Services: Improper ADA markings, compliance issues, potential safety issues. Possibility for (If not approved)lawsuits for non-compliance. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Public Facilities Fund (310) 100,000 100,000 City of Longwood 22FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2023-24 ENGINEERING STUDIES Shad Smith Project Manager: Public Works Engineering Department/Division: Project Code: Miscellaneous engineering studies for various requests and issues such as traffic Project Description: safety, drainage issues, traffic counts, etc. Positive Impact on Services: Ability to respond to citizen and commission requests with proper engineering (If approved)analysis and data collection. Negative Impact on Services: Not able to respond to needed inquiries with appropriate expertise. (If not approved) Operating Impact:None anticiapated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Public Facilities Fund (310) 30,000 180,000 City of Longwood 22FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2023-2024 BEST FOOT FORWARD PROGRAM Shad Smith Project Manager: Public Works Engineering Department/Division: Project Code: Safety initiative program serving the geographical boundries in Orange, Osceola, and Seminole Counties, follows the NHTSA's approach to increase driver awareness in compliance with Florida's crosswalks Best Foot Forward program. This is a partnership with Public Works, Community Development, and the Police Project Description: Department to encourage drivers to yield to pedestrian and bicycles. We are participating as are many other cities and counties in the three county Metroplan area. This project also helps to move forward with our complete streets policy. Provides safety and mobility enhancements to the City's Bike and Pedestrian Positive Impact on Services: network. Assists the City, County and FDOT move forward with Vision Zero goal (If approved) of zero fatalities. Lack of driver compliance with failure to yield for pedestrians in a crosswalk. Negative Impact on Services: Greater chance of injuries and fatalities in Longwood. Potential loss of oportunities (If not approved) for grant funds. This program might recommend improvements to striping, signage and concrete but Operating Impact: this cost is already budgeted in general operating. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Public Facilities Fund (310) - - City of Longwood 22FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2023-2024 RESURFACING OF LOCAL STREET PAVING Shad Smith Project Manager: Public Works Engineering Department/Division: Project Code: Annual paving of city streets as per the Pavement Management and Prioritizaton Project Description: Plan. Road to be determined year by year. Positive Impact on Services: Extend the life of the city streets of Longwood. Increased rideability and safety. (If approved)Will also included new striping. Negative Impact on Services: Mass failure of roadways in City which will create higher long term repairs cost and (If not approved)reconstruction cost. Operating Impact:Operating impact already included in annual budget. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Public Facilities Fund (310) 302,000 100,000 100,000 110,000 100,000 712,000 City of Longwood 22FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2023-2024 SIGN, CONRETE AND ASPHALT REPLACEMENT Shad Smith Project Manager: Public Works Engineering Department/Division: Project Code: Capital expenditure for sign replacements and minor concrete and asphalt repairs. Project Description: These improvements will help our City to continue to be automated vehicle ready. Increase safety by providing new signs and keeping asphalt and concrete in good Positive Impact on Services: repair. These improvements will help our City to continue to be ready for automated (If approved)vehicle. Includes replacement of sidewalks that are broken and for areas that have missing gaps. Negative Impact on Services: City will be behind on keeping up with standards for signage. Sidewalks will not be (If not approved)able to be repaired and gaps not able to be filled. Operating Impact:None anticipated Funding SourceFY2024FY2025FY2026FY2027FY2028Total Public Facilities Fund (310) 100,000 100,000 100,000 City of Longwood 22FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 PAVING HIGHLAND AND INDUSTRIAL Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Project Description:Annual paving of city streets as per the Pavement Management and Prioritization Plan. Roadway repairs reduces the need for major rehabilitation to roadways. Reduce filling of Positive Impact on Services: pot holes and possible claims of car damage. New striping and smoother roads which lead (If approved) to a safer roadway. Not able to properly manage our resurfacing of streets in the city. Excessive pot holes Negative Impact on Services: and claims for repairs by users of the roadways. More damage from rains and storms due (If not approved) to poor asphalt surface. Operating Impact:Positive impact, Streets staff will spend less time making repairs. Funding SourceFY2023FY2024FY2025FY2026FY2027Total Public Facilities Fund (310) 130,000 - - - - 130,000 City of Longwood 22FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Stormwater and Paving Orange Avenue Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Update the stormwater system on Orange Ave. to alleviate flooding especially in areas where school children walk. Outfall pipe to Lake Gem will need to be replaced. Project Description: Drainage Limits from Credo St. to Highlands St. and resurfacing limits from Credo Stormwater funds with anticipated funding from HMGP Hurricane Ian Grant. Positive Impact on Services: Alleviate flooding along Orange Avenue so to provide a safe route for pedestrians and (If approved)motorists. Also, resurface road with new pavement surface and striping. Negative Impact on Services: Continued flooding and pavement failure. (If not approved) Operating Impact:There are no yearly operating costs associated with this request. Funding SourceFY2024FY2025FY2026FY2027FY2028Total HMGP - - - Stormwater Fund - 400,000 - - - 400,000 Gas Tax and 3rd Gen Penny Tax - - - - City of Longwood 22FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 E.Church Avenue Complete Street Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Project will entail study, design and construction to make E. Church Ave meet the intent of the City's Complete Street Policy. This work includes wider sidewalks, bike facilities, signage, street scape, and wayfinding. Limits from Sunrail station to US 17- Project Description: is locally funded. Design is currently programmed in the FDOT work program for 2024 but will be supplemented by the 3rd Generation Penny Sales Tax. FDOT FM no. Create a walkable and bike friendly corridor through center of city. ADA needs will be Positive Impact on Services: met and school age pedestrian walking needs will be met. Improved aesthetic on E. (If approved) Church Ave. Negative Impact on Services: Poor sidewalk connections and unsightly rundown corridor down center of the city. (If not approved) New sidewalk and curbs will result in less maintenance by staff. Operating Impact: Funding SourceFY2024FY2025FY2026FY2027FY2028Total FDOT - SU - - - Penny Sales Tax and Gas Tax - 30,000 - City of Longwood 2FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 LONGDALE SIDEWALKS Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: This project will provide sidewalks throughout the Longdale residential subdivision and also include north south connector sidewalks to provide access to Longwood Project Description:Elementary School. This project is on Metroplan's local sidewalk project list. Public Works will be working to apply for "Safe Routes to School" grant funding. Designing project utilizing county Penny Sales tax funds. Substantial upgraded sidewalks for community of Longdale so that elementary age Positive Impact on Services: children can safely walk or bike to school. Provide for an aesthetic upgrade to an old (If approved)subdivisions in the City. Provide safe walking paths for citizens which can allow for a healthy community. Negative Impact on Services: School kids will have to walk in the streets to get to school. Discourages citizens from (If not approved)walking in their neighborhoods. New sidewalk and curbs will result in less maintenance by staff. There will be extra Operating Impact: edging by mowing contractor but less area to mow. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 3rd Gen. Penny County Major list - - - - - Bike and Ped Projects Metroplan Grant - - - - Gas Tax and Sales Tax - - 30,000 - - 30,000 City of Longwood 23FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 SUBDIVISION SIDEWALK CONNECTIONS Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: There currently exists a few neighborhoods that have sidewalk but the sidewalk does not connect to the main road. Some of the locations that need to be designed and constructed are at the following locations: E.E. Williamson Rd and Waverly Dr., Rangeline Road and Project Description: Marin Dr., Stone Ct and Longwood Hills Rd. and Longwood Hills Rd. and Hearthstone Ln., W. Church Ave and Tiberon Cove Rd. This project is funded through the Seminole County 3rd Generation Penny Sales Tax. Allow citizens and school children access to collector roadways by sidewalk which will Positive Impact on Services: keep them safer and more comfortable. Also will encourage them citizens to have (If approved)healthier walking habits. Many of these corners are bus stops so sidewalk will give school kids a place to stand. Negative Impact on Services: Discourage citizens in these neighborhoods from walking or they will have to walk in the (If not approved)streets. Operating Impact:New sidewalk and curbs will result in less maintenance by staff. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Public Facilities Fund (310) - - - - City of Longwood 23FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Maine, Reider & E. Lake-S. Longwood Sidewalk - Phase I Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Provide sidewalk connectivity on the street grid of the south Longwood area. It includes sidewalk on Maine Ave., E. Lake Ave. and Reider Ave. Maine and E. Lake is for the full Project Description: length and Reider will proceed from S. Oleander to S. Grant St. This project is funded through the Seminole County 3rd Generation Penny Sales Tax. Provide more access for the local residents to walk or bike on the sidewalks for basic Positive Impact on Services: transportation or for exercise. These sidewalk will lead to citizens being healthier and (If approved) will improve pollution from less cars on the road. Negative Impact on Services: Discourage citizens in these neighborhoods from walking or will have to walk in the street (If not approved) Operating Impact:None anticpated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 3rd Gen. Penny County Major list - 300,000 - - - - 300,000 Bike and Ped Projects City of Longwood 23FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 S.GRANT ST. SIDEWALK - DOG TRACK TO LK. KATHRYN Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Provide a continuous sidewalk from then end of the Columbus harbor Neighborhood all the way to Dog Track Road. Currently there is not a sidewalk connection to Dog Track Road. Project Description: through the Seminole County 3rd Generation Penny Sales Tax. Provide more access for the local residents to walk or bike on the sidewalks for basic Positive Impact on Services: transportation or for exercise. These sidewalk will lead to citizens being healthier and will (If approved) improve pollution from less automobiles on the road. Negative Impact on Services: Discourage citizens in these neighborhoods from walking or will have to walk in the streets (If not approved)or on the grass shoulders. New sidewalk and curbs will result in less maintenance by staff. There will be extra edging Operating Impact: by mowing contractor but less area to mow. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 3rd Gen. Penny County Major list - 120,000 - - - - 120,000 Bike and Ped Projects City of Longwood 23FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 TULLIS, MARVIN, OVERSTREET S. LONGWOOD SIDEWALK - PHASES II Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Provide sidewalk connectivity on the street grid of the south Longwood area. It includes sidewalk on Tullis Ave. Overstreet Ave. and Marvin Ave. Overstreet and Marvin will go from Project Description: Ronald Reagan to S. Grant St. and Tullis will proceed from S. Oleander to S. Grant St. This project is funded through the Seminole County 3rd Generation Penny Sales Tax. Provide more access for the local residents to walk or bike on the sidewalks for basic Positive Impact on Services: transportation or for exercise. Will provide better access to Lyman High school particularly (If approved)Marvin Ave. since it is adjacent to the high school. These sidewalk will lead to citizens being healthier and will improve pollution from less automobiles on the road. Negative Impact on Services: Discourage citizens in these neighborhoods from walking or will have to walk in the streets (If not approved)or on the grass shoulders. Increased safety for school children going to school. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 3rd Gen. Penny County Major list - 300,000 - - - Bike and Ped Projects City of Longwood 23FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 2ND PLACE & 12TH AVENUE SIDEWALK Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Provide sidewalk connectivity on a minimum of one side of 2nd Place from Ronald Reagan Project Description:Blvd. to 14th Ave and on 12th Avenue from Ronald Reagan Blvd to 2nd Place. This project is funded through the Seminole County 3rd Generation Penny Sales Tax. Provide more access for the local residents to walk or bike on the sidewalks for basic Positive Impact on Services: transportation or for exercise. These sidewalk will lead to citizens being healthier and will (If approved) improve pollution from less automobiles on the road. Negative Impact on Services: Discourage citizens in these neighborhoods from walking or will have to walk in the streets. (If not approved) New sidewalk and curbs will result in less maintenance by staff. There will be extra edging Operating Impact: by mowing contractor but less area to mow. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 3rd Gen. Penny County Major list - 140,000 - - - Bike and Ped Projects City of Longwood 23FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 W.FLORIDA AVE., N. MILWEE ST., W. MAGNOLIA AVE. SIDEWALK Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Provide Sidewalk connectivity on Florida Ave from Church Ave to Ronald Reagan Blvd., N. Project Description:Milwee Street from Florida Ave to W. Palmetto Ave, and W. Magnolia Ave . This project is funded through the Seminole County 3rd Generation Penny Sales Tax. Provide more access for the local residents to walk or bike on the sidewalks for basic transportation or for exercise. Sidewalks on Magnolia and N. Milwee will allow access to Positive Impact on Services: city parks. Florida Ave will provide needed access for pedestrians going to events in (If approved) Historic Longwood and Reiter Park. These sidewalk will lead to citizens being healthier and will improve pollution from less automobiles on the road. Negative Impact on Services:Discourage citizens in these neighborhoods from walking or will have to walk in the streets (If not approved)or on the grass shoulders. New sidewalk and curbs will result in less maintenance by staff. There will be extra edging Operating Impact: by mowing contractor but less area to mow. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 3rd Gen. Penny County Major list - - - - - Bike and Ped Projects City of Longwood 23FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 S.Pedestrian Corridor (Milwee Avenue) Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Provide a sidewalk on the north side of Milwee Avenue from SR 434 north to W. Warren Project Description: work program. Design is paid for by the city through the Penny Sales Tax. FDOT FM Allow a sidewalk on the North side and emergency room entrance of South Seminole Positive Impact on Services: (If approved) 434 and the Hospital. Negative Impact on Services: Poor Access to the hospital. More street crossings for pedestrians to get to the facilities on (If not approved)the west side of Milwee. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total FDOT - TALU 200,000 - - - - 200,000 3rd Gen. Penny County Major list - 200,000 - - - - 200,000 Bike and Ped Projects City of Longwood 23FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Warren Ave Public Facility Drainage Improvements Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: To improve stormwater capacity at 301 W. Warren. Construction includes the reconstruction Project Description:of the drainage piping system to allow for greater stormwater flow capacity and recovery. This project to be majority funded by HMGP Hurricane Ian Grant. Property at 301 W. Warren will no longer flood allowing city to utilize the property for Positive Impact on Services: future use. Additionally will minimize the storm water staging on W. Warren Ave/ and (If approved) Milwee St. Negative Impact on Services: Continued flooding of building and parking lot. (If not approved) Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total HMGP 60,000 460,000 - - - Public Facilities Fund 20,000 - - - City of Longwood 23FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Bennett Drive Drainage Improvements Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Phase II of this project will construction a drainage culvert system with catch basins to minimize provide for a drainage outfall which will to aleviate localized flooding for the Project Description: businesses along Bennett Drive. Majority funding is anticpated through a Economic Development Administration grant. Design is complete. Phase I was complete in 20-21. Positive Impact on Services: Project will provide drainage improvements to aleviate localized flooding along Bennett (If approved)Drive allowing businesses to expand. Negative Impact on Services: Continued flooding of local properties and possible property damage to businesses. (If not approved)Therefore, likelyhood of businesses relocating out of Longwood. Operating Impact:Additional maintance of drainage system. Funding SourceFY2024FY2025FY2026FY2027FY2028Total EDA Grant - - - - Stormwater Fund 110,000 - - - - 110,000 Gas Tax and 3rd Gen Penny Tax - - - - City of Longwood 2FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 SR 434 Signal Installation Project Manager:Shad Smith Department/Division:Public Works Engineering Project Code: Provide a sidewalk on the north side of Milwee Avenue from SR 434 north to W. Warren Project Description: work program. Design is paid for by the city through the Penny Sales Tax. Improved access by one of the key industrial and business areas in the City of Longwood. Positive Impact on Services: Will allow for developable land to be accessed for continued growth in Longwood. Improve (If approved) pedestrian safety by allowing a signalized crosswalk. Negative Impact on Services: Poor Access to the industrial area to the south of SR 434 in Longwood. Less safe crossings (If not approved)for pedestrians to cross SR 434. Operating Impact:Additional annual maintenance cost to Seminole County. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Gas Tax and Penny Sales Tax 80,000 280,000 - - City of Longwood 24FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Raven Avenue Outfall Project Manager:Eric Nagowski Department/Division:Public Works Engineering Project Code:Skylark Subdivision Drainage System Rehabilitation at 800 and 804 Raven Avenue Hurricane Ian significantly damaged the northern end of the outfall system located at Raven Avenue. The modular concrete block retaining wall was heavily damaged and the outfall Project Description: channel was significantly eroded. This project includes engineering design and construction to return the damages to pre-disaster design, function, and capacity. Positive Impact on Services: Preservation of infrastructure. The outfall system at Raven Avenue plays a vital role in (If approved)maintaining the drainage and stormwater management for the surrounding area. The damages caused by Hurricane Ian have created potential hazards to public safety and Negative Impact on Services: property. The compromised retaining wall poses a significant risk of collapse, leading to the (If not approved) potential for debris flow and property damage in the vicinity. There is minimal operating impact since the mowing and trimming of outfall area is already Operating Impact: covered in general operating budget. Funding SourceFY2024FY2025FY2026FY2027FY2028Total General Gas Tax & Sales tax revenue 60,000 - - - - 60,000 170,000 Federal Grant 170,000 - - - - City of Longwood 24FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 FIRE STATION #15 Project Manager:Michael Peters Department/Division:Fire / 2800 Project Code: Project Description: This would fund the demolition of an existing office building and construction of a new Positive Impact on Services: (If approved)allow the City staff and first responders to better withstand and provide service during storm events. Negative Impact on Services: flooding as well as costs and staff time attempting to mitigate the flood threat during storm (If not approved) events. Operating Impact:No increased impact on operating. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Loan Proceeds - - - - SLFRF Funding - Transfer ARPA 4,400,000 - - - - 4,400,000 City of Longwood 24FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 DATACENTER REFRESH PROJECT Craig Dunn Project Manager: Information Technology Department/Division: Project Code: The City of Longwood’s server replacement project consists of replacing our current and aging infrastructure with new equipment that will better help us address Project Description:increasing cybersecurity threats and address the ongoing and increasing needs for compute, memory and storage on a platform that is within the support period by the manufacturer. The City will continue to be able to operate its IT resources and help the City fulfil Positive Impact on Services: its mission. The completion of the project will allow the City's IT users to continue (If approved) If the project is not completed the City loses its entire IT capacity as this project Negative Impact on Services: covers all phyiscal equipment required to provide the virtual desktops and Windows (If not approved)servers. The virtual desktops and Windows servers are the core of what is used by the users each day to continue to fulfil the mission of the City. None anticipated. Operating Impact: Funding SourceFY2024FY2025FY2026FY2027FY2028Total Capital Projects Fund (320) 128,813 128,813 128,813 128,813 - City of Longwood 24FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 POLICE VEHICLE REPLACEMENT PROGRAM David Dowda Project Manager: Police Department/Division: NA Project Code: Project Description:Police Vehicle Replacement Program These vehicles will allow for police patrols for the purpose of crime suppression. Positive Impact on Services: They will replace aging and deteriorating existing vehicles which will have several (If approved) benefits including cost savings and improvements in safety. This purchase will equip the department with vehicles with improved fuel efficency and reduce repair needs lowering expenses. Removing vehicles from the fleet earlier Negative Impact on Services: will increase trade-in values and increase purchasing ability when aquiring new (If not approved) vehicles. New vehicles provide the latest in safety equipment increasing officer safety. If this pruchase is not approved these benefits will not be realized. Any unanticipated costs will be included in the Police Department operating budget. These vehicles allow police personnel to effectively efficently patrol the city creating an omini-presence in an effort to reduce criminal activity. They enable police personnel to have constant access to the emergency equipment stored in the vehicle Operating Impact: to take immediate action. The vehicles are equipped with radio and mobile computer communication means as well as report writing equipment creating a mobile office space for the officers. Funding SourceFY2024FY2025FY2026FY2026FY2027Total 320 Capital Projects Fund 363,022 370,283 1,802,144 City of Longwood 24FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 SUBCOMPACT TRACTOR Project Manager:Chris Capizzi Department/Division:Leisure Services Project Code:Subcompact Tractor The Parks Division of the Leisure Services Deaprtment has been able to borrow the backhoe from Public Works for the past few years in lieu of having a tractor. This particular backhoe has had many mechanical issues which has made it unavailable for use during times of need. Project Description: Staff is requesting the parchuse of a much smaller subcompact tractor that would have a bucket on the front of the tractor as well as a backhoe attachment to the back. Staff constantly has to transport large amounts of mulch, clay, dirt or debris and needs a tractor to do so in an effort to save time and operate more efficiently. Laser leveling ball Positive Impact on Services: fields would be much easier which would allow for more fields to be done at once. The (If approved) tractor would also allow staff to use a backhoe attachment for planting, irrigation drainage, fencing needs, demolition, etc. Staff is dependent on the Public Works backhoe which has had numerous maintenance issues Negative Impact on Services: and cannot be counted on for availability. Without a tractor, there are tasks that cannot be (If not approved)done without spending countless man hours making work less efficient and more difficult for staff. There is the purchase cost as well as routine maintenance and gas costs associated with this Operating Impact: item. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Capital Projects Fund (320) 23,000 - - - - 23,000 City of Longwood 24FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Community Building Commercial Range/Oven Project Manager:Chris Capizzi Department/Division:Leisure Services Project Code:Commercial Range/Oven The Longwood Community Building is in need of a new commercial range/oven for the kitchen. The current range/oven is over 20 years old and is not effective. This appliance is Project Description: used by numerous caterers and patrons of the building to make sure that food is prepped and ready for events. Positive Impact on Services: Caterers and patrons of the Longwood Commuity Building would be able to efficiently prepare food for events without having to prep as much ahead of time and transport to the event. (If approved) The current range/oven is over 20 years old and is not operating as efficiently as staff would Negative Impact on Services: expect. In order to stay competitive with other venues around the area, the buildng must have (If not approved) up to date kitchen applicances for patrons and caterers to use. Operating Impact:Semi-annual inspections would be a maintenance cost. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Capital Projects Fund (320) - - - - City of Longwood 24FY 2023-2024 Proposed Budget City of Longwood 24FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 CEMETERY SHED Project Manager:Jammie Tackett Department/Division:Public Works/Cemetery Project Code:Capital - Equipment Cemetery shed will provide shelter and protection for maintenance staff and equipment such Project Description:as lawnmowers and other tools providing easy access and office space and to allow staff to perform their tasks more promptly and effectively. A dedicated cemetery shed will significantly improve the organization and storage of essential equipment and materials. It will offer ample space to keep maintenance tools, Positive Impact on Services: machinery, gardening supplies, cleaning equipment, and other necessities. Having everything (If approved) stored in one centralized location will reduce time wasted searching for tools, leading to increased productivity and efficiency for our maintenance staff. Negative Impact on Services: Increase to equipment wear and tear, repair expenses, and delays operational efficiency. (If not approved) Operating Impact:Costs incurred for initial purchase only. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Capital Projects Fund 10,000 - - - - 10,000 City of Longwood 249FY 2023-2024Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 SCBA AIR PACKS Project Manager:Michael Peters Fire Department Department/Division: 320-2800 Project Code: New SCBA Air-packs (qty.4) Project Description: Four new SCBA packs for tower truck. Provides needed resources for upstaffing during Positive Impact on Services: storm events. (If approved) Negative Impact on Services: Unable to fully outfit vehicles with needed equipment during storm events. (If not approved) None anticipated. Operating Impact: Funding SourceFY2024FY2025FY2026FY2027FY2028Total - - - - 38,100 Capital Project Fund (320) 38,100 City of Longwood 250FY 2023-2024Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 CARDIAC MONITOR Project Manager:Michael Peters Department/Division:Fire Department Project Code:320-2800 Zoll x Series Cardiac Monitor (qty. 2) Project Description: Two new monitors for rescues to replace aging devices. Provides needed resources for Positive Impact on Services: upstaffing during storm events. (If approved) Negative Impact on Services: Unable to fully outfit vehicles with needed equipment during storm events. (If not approved) N/A Operating Impact: Funding SourceFY2024FY2025FY2026FY2027FY2028Total - - - - 83,000 Capital Project Fund (320) 83,000 City of Longwood 251FY 2023-2024Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 RESCUE REMOUNT Project Manager:Michael Peters Fire Department Department/Division: Project Code:320-2800 Project Description:Rescue Remount Positive Impact on Services: Replace aging frontline rescue. (If approved) Negative Impact on Services: Increased maintenance cost and down time. (If not approved) No additional cost beyond current budget. Operating Impact: Funding SourceFY2024FY2025FY2026FY2027FY2028Total - - - - 307,000 Capital Project Fund (320) 307,000 City of Longwood 25FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 E.Longwood Phase II Septic to Sewer Conversion Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description:Improve public health, safety, surface water quality & protect vital ground water sources. Positive Impact on Services: Improve public health, safety, surface water quality & protect vital ground water sources. (If approved) Negative Impact on Services: Loss of grant funding from SJRWMD and FDEP. Continued increase of groundwater (If not approved)polution in the Lake Jesup basin. Operating Impact:None anticipated. Operating impacts already included in annual budget. Funding SourceFY2024FY2025FY2026FY2027FY2028Total - - - - Public Utilities Fund (401) - - - - 661,100 - - - - 661,100 City of Longwood 25FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 E. Longwood Phase III Septic to Sewer Conversion Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description:Improve public health, safety, surface water quality & protect vital ground water sources. Positive Impact on Services: Improve public health, safety, surface water quality & protect vital ground water sources. (If approved) Negative Impact on Services: Loss of grant funding from SJRWMD and FDEP. Continued increase of groundwater (If not approved)polution in the Lake Jesup basin. Operating Impact:None anticipated. Operating impacts already included in annual budget. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 4,842,000 - - - Public Utilities Fund (401) City of Longwood 254FY 2023-2024Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Water Plant Replacement Project Manager:Andrew Marsian Department/Division:Public Works Project Code: For the planning and implementation of a new master Water Plant. Replacement Study is the Project Description: years. Positive Impact on Services: Necessary replacement of water supply and storage. Increase of water supply for continued (If approved)growth in the city. Negative Impact on Services: Continual repair with ever increasing costs associated with very old plants. Possibility of (If not approved)having to supplement water supply form other utility providers. Operating Impact:Possible impacts to staffing dependant on DEP permit requirements. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 14,000,000 300,000 - 17,200,000 Public Utilities Fund (401) City of Longwood 25FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Landings Potable Water System Replacement Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description:Replacement of existing potable water infrastructure located in The Landings. Positive Impact on Services: Reduction of water leaks and replacement of aging infrastructure. (If approved) Negative Impact on Services: Increased maintenance costs due to failing valves and water leaks. (If not approved) Operating Impact:No operating impacts. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 600,000 - - Public Utilities Fund (401) City of Longwood 25FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Grant Street Master Lift Station Bypass Project Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description:Replacement of existing 12" force main and valves. Positive Impact on Services: Ability to control wastewater flow to Seminole County. (If approved) Negative Impact on Services: Unable to divert from from the Grant St. lift station to Seminole County. (If not approved) Operating Impact:No impact anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total - - - - Public Utilities Fund (401) City of Longwood 25FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Reclaimed Irrigation Expansion Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description:Expansion of the existing stormwater irrigation system Positive Impact on Services: Reduction in potable water being used to irrigation and reduction of the CUP usage. (If approved) Negative Impact on Services: Increased usage of potable water bring the City of Longwood closer to the CUP permit limit (If not approved)requiring operating changes. Operating impact will be minimal with maintenance of pump system already taking place. Operating Impact: Possible new connections but that should be taken care of by new fees. Funding SourceFY2024FY2025FY2026FY2027FY2028Total - - 100,000 - Public Utilities Fund (401) City of Longwood 25FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Floodproofing of 3 Liftstations (#3, #10, #23) Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Either raising or constructing and berm to keep lift stations from flooding and from allowing Project Description: infiltration from storm events. Grant funding from HMGP. Positive Impact on Services: Improve public health, safety, resiliancy during storm events due to flooding. (If approved) Negative Impact on Services: Failure of sewer lift stations which will result in sewage backup in homes and businesses and (If not approved)flood waters could possibly contaminate surface waters. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total - - - - Public Utilities Fund (401) - - - - HMGP Grant City of Longwood 25FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 LS 15 EMERGENCY GENERATOR Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description: Positive Impact on Services: Increases safety and resiliancy during storm events and power outages. (If approved) Negative Impact on Services: Failure of sewer lift station which will result in sewage backup in homes and businesses and (If not approved)flood waters could possibly contaminate surface waters. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total - - - - Public Utilities Fund (401) HMGP Grant - - - - City of Longwood 2FY 2023-2024 Proposed Budget City of Longwood 26FY 2023-2024 Proposed Budget City of Longwood 26FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Water Service Line Restore and Rehabilitation Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Replacement of water service lines. Many of the residential and public service lines are Project Description: aging and need to be replaced. Positive Impact on Services: Improved service to customer since can focus on preventative maintenance. Cleaner water (If approved)and lower cost since more efficient system. Negative Impact on Services: Continual repairs and breakages often as emergency response. Possible infiltration of sand (If not approved)and soil into drinking water. Higher probability of water outages due to breaks. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total R&R Fund (402) 220,000 110,000 120,000 130,000 140,000 720,000 City of Longwood 26FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 AC Water Main Replacement Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description:Replacement of old asbestos water supply pipes. Improved service to customer since can focus on preventative maintenance. Cleaner water Positive Impact on Services: and lower cost since more efficient system. Less water waste so positive impact on the (If approved) city's CUP. Negative Impact on Services: Continual repairs and breakages often as emergency response. Possible infiltration of sand (If not approved)and soil into drinking water. Higher probability of water outages due to breaks. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 100,000 R&R Fund (402) City of Longwood 26FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Lift Station Rehab Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description:Continuing project to upgrade or restore aging liftstations. Positive Impact on Services: Continue to have opperating lift stations without minimal afterhour call outs and downtime (If approved)which will reduce long term costs. Negative Impact on Services: If this item is not budgeted we will have more emergency's and possible sewage backup (If not approved)which will cost more in the long term. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 100,000 130,000 160,000 R&R Fund (402) City of Longwood 26FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Sanitary Sewer I & I Rehabilitation Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description: The project provides for testing and repairs to determine groundwater infiltration to the city sewer system. This testing is also known as smoke testing. Less strain on our liftstations which will result in less repairs and down time. Also, Positive Impact on Services: infiltration of water results in that we pay more for sending out our raw sewage to the other (If approved) utilities wastewater treatment plans. More strain on our sewer system which leads to more cost for repairs and overtime. Also, Negative Impact on Services: infiltration means that we pay more money sending out our raw sewage to the other utilities (If not approved) wastewater treatment plans. Operating Impact:Any unanticipated maintenance cost will be included in Utilities Operating Budget. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 20,000 R&R Fund (402) City of Longwood 26FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Water Plant Rehabilitation and Restoration Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description:Replacement and repairs associated with water treatment plants. Positive Impact on Services: Keeps our water plants opporating at peak effecency and keeps out water quality high. (If approved) Negative Impact on Services: Could result in higher utility bills, less safe working conditions, shorter life of water plants. (If not approved)Higher likelyhood of emergencies with overtime and higher repair costs. Operating Impact:No additional operating impact for these improvements. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 40,000 40,000 40,000 40,000 40,000 200,000 R&R Fund (402) City of Longwood 26FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 Manhole Repair and Coating Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Repair of sewer manholes including structural work, coating, new ring and covers, and Project Description: access. Positive Impact on Services: Reduced smell from sewer manholes due to increased flow. Reduced chance of sewer (If approved)backups on private and public property. More staff time cleaning manholes. Increased small and clogging due to rough conditions Negative Impact on Services: inside of manholes. Higher impact to surrounding road and ground due to infiltration of (If not approved) sand and soil. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 40,000 R&R Fund (402) City of Longwood 26FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 LS 11 Rebuild (Hospital) Project Manager:Andrew Marsian Department/Division:Public Works Project Code: Project Description:Rebuild of Lift station number 11 (hospital lift station). Positive Impact on Services: Upgrade and replacement of aging lift station to reduce the chance of failures. (If approved) Negative Impact on Services: Greater risk of lift station failure due to the age of the lift station creating sewer backups (If not approved)through the hospital and connecting properties. Operating Impact:None anticipated. Funding SourceFY2024FY2025FY2026FY2027FY2028Total 60,000 - - - - 60,000 R&R Fund (402) City of Longwood 26FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 BENNETT DRIVE & UPS POND DRAINAGE IMPROVEMENTS Project Manager:Shad Smith Department/Division:Stormwater Project Code: Phase II of this project will construction a drainage culvert system with catch basins to minimize provide for a drainage outfall which will to aleviate localized flooding for the Project Description: businesses along Bennett Drive. Majority funding is anticpated through a Economic Development Administration grant. Design is complete. Phase I was complete in 20-21. Positive Impact on Services: Project will provide drainage improvements to aleviate localized flooding along Bennett (If approved)Drive allowing businesses to expand. Negative Impact on Services: Continued flooding of local properties and possible property damage to businesses. (If not approved)Therefore, likelyhood of businesses relocating out of Longwood. Operating Impact:Additional maintance of drainage system. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Stormwater Fund 110,000 - - - - 110,000 City of Longwood 2FY 2023-2024 Proposed Budget City of Longwood 27FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 PIPE LINING Project Manager:Shad Smith Department/Division:Stormwater Project Code: Annual pipe lining based upon critical Need. Current plan for 2023 is to line East Bay and Project Description: Wayman Ave. pipe line which infalls to FDOT pond. Positive Impact on Services: Relining of worn out drains prevents costly, time-intensive procedures involved in (If approved)replacement of old or damaged pipes. Negative Impact on Services: Pipe collapse which could lead to flooding and road collapse. (If not approved) Operating Impact:There are no yearly operating costs associated with this request. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Stormwater Fund 100,000 100,000 100,000 100,000 City of Longwood 27FY 2023-2024 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2023-24 OAK ST. AND LAKE AVE. DRAINAGE INLET RECONSTUCTION Project Manager:Eric Nagowski Department/Division:Public Works Engineering Division Project Code: Repair damaged drainage system and significant erosion that is occurring to the drainage inlet located between South Oak Street and Lake Jane due to significant damage caused by Project Description:Hurrican Ian. The inlet consists of an inlet box and grate that has rotated towards Lake Jane. Erosion from the rotation has caused the flume to settle and undermine the existing curb and guardrail. Before Hurricane Ian, this system was designed to efficiently channel water away from the Positive Impact on Services: community during rain events and prevent flooding. Repairing the damaged drainage inlet (If approved)and erosion in the outfall channel will ensure the continued functionality and effectiveness of this critical infrastructure. If the damages are left unattended, they will likely worsen over time, leading to higher costs Negative Impact on Services: for future repairs or even complete reconstruction. By investing in restoration now, we can (If not approved) prevent additional damage and minimize potential hazards to public safety and property. There will be no operating impact for any maintenance will be part of the regular operations Operating Impact: budget. Funding SourceFY2024FY2025FY2026FY2027FY2028Total Stormwater Fund - - - - - - - - Federal Grant (FEMA anticipated) City of Longwood 27FY 2023-2024 Proposed Budget LONG TERM DEBT POLICY Debt Issuance The City is permitted to issue certain debt obligations such as capital leases, loans, and notes payable by the conditions and requirements of applicable federal laws, including, but not limited to Section 6.10 of the City Code. The City may incur debt in an amount of up to $3,000,000.00 for a capital improvement project or the acquisition of a real estate interest or other assets upon approval by the City Commission with at least three (3) City Commissioners voting in favor. The City may incur debt for $3,000,000.01 and up to and including $6,000,000.00 for a capital improvement project or the acquisition of a real estate interest or other assets upon approval by the City Commission with at least four (4) City Commissioners voting in favor. The City may incur debt in an amount exceeding $6,000,000.00 for a capital improvement project or the acquisition of a real estate interest or other assets only if approved by the City Commission with at least three (3) City Commissioners voting in favor and authorized by the voters at a duly held referendum. The City had no general obligation or revenue bond debt outstanding. City of Longwood 27FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT NOTES The City issued Capital Improvement Revenue Note, Series 2016 for an purchase of various vehicles and equipment. The note is secured by a covenant to budget and appropriate. The total principal and interest remaining to be paid on this series are $706,306. For the 2023-24 fiscal year, principal and interest on this series are $118,136. In the event of default, the note will bear interest at the default rate, and the noteholder shall be entitled to enforce payment. The annual debt services requirement to maturity for the Capital Improvement Revenue Note, Series 2016 as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 2023106,735 13,743 120,478 2024106,735 11,401 118,136 2025458,689 9,003 467,692 Total 672,159 34,147 706,306 The City issued a Transportation Improvement Revenue Note, Series 2016 for an interest of finance various transportation improvements. The note is secured by local option gas tax and the infrastructure sales surtax. The total principal and interest remaining to be paid on this series are $. For the 2023- 24 fiscal year, principal and interest payments on this series are $788,266. In the event of default, the noteholder may declare all principal and interest is due and immediately payable. The annual debt services requirement to maturity for the Transportation Improvement Revenue Note, Series 2016 as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 2023766,000 22,374 788,374 2024777,000 11,266 788,266 Total 1,543,000 33,640 1,576,640 City of Longwood 27FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT NOTES The City issued a Capital Improvement Revenue Note, Series 2017 for $4,000,000 with an inand recreational improvements. The note is secured by a covenant to budget and appropriate. The total principal and interest remaining to be paid on this series are $3,268,678. For the 2023-24 fiscal year, the principal and interest payments are $6. In the event of default, the noteholder may declare all principal and interest is due and immediately payable. The annual debt services requirement to maturity for the Capital Improvement Revenue Note, Series 2017 as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 2023247,773 79,322 327,096 2024254,757 72,339 327,096 2025261,759 65,336 327,096 2026269,316 57,780 327,096 2027276,907 50,189 327,096 2028-321,503,720 129,479 1,633,199 Total 2,814,233 454,445 3,268,678 In 2018, the City executed the Capital Improvement Revenue Note, Series 2017B for the costs of constructing a park, recreational and other capital improvements, and certain costs related to the acquisition and installation of equipment to be located within the City. This agreement provides for total funding of $2,000,000. The note period is for 10 yearpercent. The note is secured by a covenant to budget and appropriate. The total principal and interest remaining to be paid on this series are $1,378,378, and principal and interest for the 2023-24 fiscal year are $. In the event of default, the noteholder may declare all principal and interest is due and immediately payable. City of Longwood 27FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT NOTES The annual debt services requirement to maturity for the Capital Improvement Revenue Note, Series 2017B as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 2023197,802 31,916 229,718 2024202,795 26,993 229,788 2025207,855 21,863 229,718 2026213,163 16,555 229,718 2027218,544 11,174 229,718 2028224,061 5,657 229,718 Total 1,264,221 114,158 1,378,378 In 2020, the City executed the Capital Improvement Revenue Note, Series 2020 for the acquisition and installation of equipment to be located within the City. This agreement provides for total funding of $1,400,000. The note period i years with an interest rate of 1.8 percent. The note is secured by a covenant to budget and appropriate. Total principal and interest remaining to be paid on this series are $1,486, and principal and interest payments for the 2023-24 fiscal year are $313,343 In the event of default, the noteholder may declare all principal and interest are due and immediately payable. The annual debt services requirement to maturity for the Capital Improvement Revenue Note, Series 2020 as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 2023300,000 14,344 314,344 2024305,000 8,343 313,343 2025311,000 2,799 313,799 Total 916,000 25,486 941,486 City of Longwood 27FY 2023-2024 Proposed Budget CAPITAL IMPROVEMENT NOTES In 2024, the City is planning to issue a Capital Improvement Revenue Note for the This proposed budget includes the principal and interests estimated payments in anticipation of the execution of this agreement. The principal and interests estimated for the 2023-2024 budget is $410,000. City of Longwood 27FY 2023-2024 Proposed Budget STATE REVOLVING FUND LOANS In 2017, the City executedthe Clean Water State Revolving Fund Loan agreement c Tank Abatement Phase I project. This agreement provides for total funding of $4,071,303. The loan period is for 20 years with an interest ote is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. Principal and interest remaining to be paid on this series are $3,, and principal and interest payments for the 2023-24 fiscal year are $228,248. The annual debt services requirement to maturity for the Clean Water State Revolving as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 2023197,836 30,413 228,248 2024200,548 27,700 228,248 2025202,377 25,871 228,248 2026204,223 24,025 228,248 2027206,086 22,162 228,248 2028-321,058,480 82,271 1,140,752 2033-381,221,759 33,607 1,255,365 Total 3,291,310 246,048 3,537,358 In 2018, the City executed the Clean Water State Revolving Fund Loan agreement ank Abatement Phase II project, and Lake Ruth and Springwood Septic Tank Abatement project. This agreement provides for total funding of $. The loan period is for 20 years with an interest rate of .83 percent to 1.17 percent. The note is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. The principal and interest remaining amount to be paid on this series is $2,813,207, and principal and interest payments for the 2023-24 fiscal year are . City of Longwood 27FY 2023-2024 Proposed Budget STATE REVOLVING FUND NOTES The annual debt services requirement to maturity for the Clean Water State Revolving 10 as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 2023142,396 23,087 165,483 2024143,640 21,843 165,483 2025144,895 20,588 165,483 2026146,162 19,321 165,483 2027147,440 18,043 165,483 2028-32756,766 70,648 827,414 2033-37790,458 36,955 827,414 2038-39325,957 5,009 330,966 Total 2,597,713 215,494 2,813,207 Revolving Fund Loan agreement 20 for the Longwood Septic Tank Abatement Transmission Main. This agreement provides for total funding of $. The loan period is for 20 years with an The total principal and interest remaining amount to be paid on this series is $1,, and principal and interest for the 2023-24 fiscal year are $4. The note is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. The annual debt services requirement to maturity for the Clean Water State Revolving 20 as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 202387,133 22,791 109,924 202486,586 23,338 109,924 202586,586 23,338 109,924 202686,586 23,338 109,924 202786,586 23,338 109,924 2028-32432,926 116,689 549,615 2033-37432,926 116,689 549,615 2038-40259,756 70,013 329,769 Total 1,559,085 419,533 1,978,618 City of Longwood 2FY 2023-2024 Proposed Budget STATE REVOLVING FUND NOTES Tank Abatement Project. This agreement provides for total funding of $. The loan period is for 20 years with an interest rate of .The total principal and interest remaining amount to be paid on this series is $1,114,176, and the principal and interest amount for the 2023-24 fiscal year is $6. The note is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. The annual debt services requirement to maturity for the Clean Water State Revolving 30 as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 202352,686 9,213 61,899 202453,166 8,733 61,899 202553,651 8,248 61,899 202654,140 7,758 61,899 202754,634 7,264 61,899 2028-32280,737 28,756 309,493 2033-37293,775 15,718 309,493 2038-40182,774 2,922 185,696 Total 1,025,564 88,612 1,114,176 In 2020, the City executed the Clean Water State Revolving Fund Loan agreement 40 for the Longwood Collection System Expansion Project. This agreement provides for total funding of $2,138,781. The loan period is for 20 years with an interest rate of .40 percent. The note is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. The total principal and interest remaining amount to be paid on this series is $2,, and principal and interest for the 2023-24 fiscal year are $10. City of Longwood 28FY 2023-2024 Proposed Budget STATE REVOLVING FUND NOTES The annual debt services requirement to maturity for the Clean Water State Revolving 40 as of September 30, 2022 is as follows: FYPrincipalInterestsTotal 202396,472 1,079 97,551 2024104,905 790 105,694 2025104,946 748 105,694 2026104,988 706 105,694 2027105,030 664 105,694 2028-32525,783 2,688 528,471 2033-37526,835 1,635 528,471 2038-42527,890 581 528,471 Total 2,096,850 8,890 2,105,740 City of Longwood 28FY 2023-2024 Proposed Budget LONG TERM DEBT ANALYSIS BeginningEnding BalanceFY2023FY2023BalanceDue in 10/1/2022AdditionsReductions9/30/2023FY2024 Governmental Activities Notes Payable - Direct Borrowing Note Series 2016 - Capital Imp 706,306 - (120,478) 118,136 Note Series 2016 -Trans Imp - (788,374) 788,267 788,267 Note Series 2017 - Reiter Park Loan 3,268,678 - Note Series 2017B 1,347,221 - Note Series 2020 - (314,344) 627,142 313,343 Subtotal Governmental Activities 7,840,331- (1,774,817) 6,065,514 1,771,437 Business Type Activities Note Payable - Direct Borrowing Note Series 2017B - SRF Loans - (228,248) 228,248 2,813,207 - 2,647,724 - 1,114,176 - - Subtotal Business-Type Activities 11,580,745- (668,298) 10,912,447 676,440 Total Debt Service Citywide 19,421,076- (2,443,114) 16,977,962 2,447,877 City of Longwood 28FY 2023-2024 Proposed Budget HUMAN RESOURCES OVERVIEW The City of Longwood recognizes that employees are critical to the success of the City’s mission and goals. The City must retain and attract successful, professional, and results-oriented staff. The City strives to make our total compensation and rewards package competitive, within its ability to pay, driven by comparable market salaries, a well-rounded benefits package. The City’s compensation and benefits programs are critical tools in the employment relationship, which includes; challenging and rewarding work, growth and professional development, and being part of the success of the City's mission of delivering service excellence by being committed to "foster citizen trust by practicing open, accountable and responsive government." City of Longwood 28FY 2023-2024 Proposed Budget HUMAN RESOURCES OVERVIEW Performance Evaluation System The City of Longwood is committed to encouraging a culture of excellence by creating a highly productive and accountable workforce. The City’s Job Performance Management process is an opportunity for managers to partner with employees to establish goals that align with professional development and the overall success of the City. During this process, managers and employees establish goals and manage performance through frequent and ongoing reviews and feedback to ensure expectations are clear and objectives are on track. The Job Performance Management instruments are designed to: Assist in identifying competencies; Establish Specific, Measurable, Achievable, Relevant, and Time-bound (SMART) goals; Identify accountabilities, deliverables, and performance objectives that align with each employee’s job responsibilities; Set forth the City’s expectations for performance management and development; Promptly identify and address performance deficiencies through performance assessments, continuous feedback, individualized development plans, and individualized performance improvement plans; Recognize and reward outstanding performance accomplishments; and Initiate ongoing coaching, counseling, and feedback, encouraging professional development and recognizing contributions that assist in achieving organizational goals. City of Longwood 28FY 2023-2024 Proposed Budget HUMAN RESOURCES OVERVIEW Compensation Plan The City of Longwood’s Compensation Program is designed to support the strategic goals and mission of the City. The Compensation Program strives to motivate, attract, engage and retain quality employees through competitive compensation plans that align with the City’s budget and relevant labor markets. The City’s compensation plan is based upon principles of fairness and equity and is administered with sound fiscal discipline. Fringe Benefit Program The City provides a comprehensive fringe benefits package to city employees including employee health insurance, dental and vision insurance, AFLAC, retirement plan contributions, life insurance, and disability coverage. Other employee-related costs include workers’ compensation, unemployment insurance, employee assistance program, wellness program, legal services, enhanced training program, Social Security and Medicare, vacation and sick leave, and paid holidays. City of Longwood 28FY 2023-2024 Proposed Budget AUTHORIZED POSITIONS FY 2024FY 2024FY 2024 DepartmentFull-TimePart-TimeFTE's City Clerk's Office City Clerk101 Records Coordinator101 Subtotal2 Human Resources Human Resources/Risk Mgmt Director101 Human Resources Program Manager101 Payroll/HR Coordinator101 Subtotal3 City Manager's Office City Manager101 Executive Assistant City Manager101 Administrative Assistant 101 Facilities Construction Maintenance101 Community & Media Relations Manager101 Subtotal Financial Services Financial Services Director101 Finance Manager101 Accounting Coordinator101 Finance/Grants Coordinator101 Senior Administrative Assistant101 Purchasing Manager101 Utility Billing Manager101 Customer Service Rep/Field Service 101 Senior Customer Service Representative101 Meter Reader101 Subtotal10 City of Longwood 28FY 2023-2024 Proposed Budget AUTHORIZED POSITIONS FY 2024FY 2024FY 2024 DepartmentFull-TimePart-TimeFTE's Information Technology Information Technology Director101 Information Technology Analyst101 Subtotal2 Police Department Police Chief101 Police Deputy Chief101 Police Corporal707 Police Evidence Custodian101 Police Lieutenant404 Police Officer26026 Police Sergeant606 Senior Administrative Assistant202 Administrative Assistant101 Police Administrative Manager101 Subtotal Fire Department Fire Chief101 Deputy Fire Chief101 Fire Battalion Chief303 Fire Inspector Part-Time01 Fire Lieutenant606 Training Fire Chief01 Firefighter30030 Fire Marshall101 Senior Administrative Assistant101 Subtotal44 Community Development Community Development Director101 Economic Development Manager101 City of Longwood 28FY 2023-2024 Proposed Budget AUTHORIZED POSITIONS FY 2024FY 2024FY 2024 DepartmentFull-TimePart-TimeFTE's Code Compliance Officer101 Economic Development Manager101 Senior Planner101 Planner 101 Senior Administrative Assistant101 Permit Clerk202 Building Official101 Building Inspector101 Plans Examiner/Inspector101 Subtotal12 Leisure Services Department Leisure Services Director101 Recreation Manager101 Park Service Supervisor101 Admin Asst/Comm Bldg Coordinator101 Event Attendant Part-Time03 Park Attendant Part-Time03 Park Service Specialist I404 Park Service Specialist II101 Park Service Specialist III*101 Subtotal13 Public Works/Utilities Public Works Director101 Deputy Director of PW & Utilities101 Public Works Engineer101 Streets & Stormwater Division Manager101 PW Maintenance Specialist I0 PW Maintenance Specialist II303 PW Crew Leader202 City of Longwood 28FY 2023-2024 Proposed Budget AUTHORIZED POSITIONS FY 2024FY 2024FY 2024 DepartmentFull-TimePart-TimeFTE's 101 Senior Administrative Assistant PW Streets Supervisor*000 PW Administrative Office Manager101 Backflow Program Coordinator101 Utilities Maintenance Specialist IUtilities 303 Maintenance Specialist IIUtilities 303 Maintenance Specialist IIIUtilities Field 202 Supervisor101 101 Cemetery Attendant/Special Assess Liason 202 Water Plant Operator 101 Water Plant Operator Trainee 101 GIS Analyst Fire Hydrant Technician101 Subtotal32 Total FY 2024 FTE's 173 *Unfunded City of Longwood 2FY 2023-2024 Proposed Budget POSITION COMPARISON BY FUND FY 2022FY 2023FY 2024 Change FundFT PositionsFT PositionsFT Positions General Fund City Manager's Office4.00 4.00 4.00 - City Clerk's Office2.00 2.00 2.00 - General Services1.00 1.00 1.00 - Human Resources3.00 3.00 3.00 - Financial Services4.00 - Purchasing 1.00 1.00 1.00 - Information Technology 2.00 2.00 2.00 - Police Department - Fire Department 44.00 44.00 - Community Development 7.00 7.00 7.00 - Leisure Services Department 13.00 13.00 13.00 - Public Works - Streets/Fleet - Total Positions for General Fund 145.00 146.50 146.50 - Building Inspections Fund Building Inspection - Total Positions for Building Fund 5.50 5.00 5.00 - Public Utilities Fund Utility Billing 4.00 4.00 - Public Works/Utilities - Total Positions for Public Utilities Fund 21.00 20.50 20.50 - Stormwater Fund Stormwater Supervisor1.00 1.00 1.00 - Total Positions for Public Utilities Fund 1.00 1.00 1.00 - GRAND TOTAL 172.50 173.00 173.00 - While the FT positions remained the same from FY2023 to FY2024, there are a few changes in reclassification of positions: One Customer Service Rep reclassed to create Senior Customer Service Rep HR Generalist reclassed to create HR Program Manager Stormwater Supervisor reclassed to Streets & Stormwater Division Manager Utilities Division Manager reclassed to create Deputy Director of Public Works & Utilities Funded Deputy Police Chief and one position will be unfunded by end of FY23-24 Public Works Maint Spec increased 1 and Streets Supervisor decreased 1 Public Works Coordinator reclassed to create Public Works Administrative Office Manager Community Development Coordinator position title changed to Sr. Administrative Assistant City of Longwood 29FY 2023-2024 Proposed Budget PAYROLL ALLOCATIONS The schedule below shows how the City allocates directly thru payroll for the percentage of time the positions spend on other departments or funds. GENERAL FUND BUILDING FUND PUBLIC FACILITIES PUBLIC UTILITIES STORMWATER POSITION TITLE PERCENTAGEPERCENTAGEPERCENTAGEPERCENTAGEPERCENTAGE FINANCIAL S DIR 85.0%15.0% 001-1600-513-1200401-1615-513-1200 ACCOUNTING COORDINATOR90.0%10.0% 001-1600-513-1200401-1615-513-1200 SENIOR ADM ASSISTANT90.0%10.0% 001-1600-513-1200401-1615-513-1200 COMMUNITY DEVELOPMENT DIRECTOR75.0%25.0% 001-3100-515-1200 102-2900-524-1200 C 50.0%50.0% 001-3100-515-1200 102-2900-524-1200 SENIOR PLANNER 75.0%25.0% 001-3100-515-1200 102-2900-524-1200 PLANNER75.0%25.0% 001-3100-515-1200 102-2900-524-1200 PW DIRECTOR25.0%5.0%25.0%40.0%5.0% 001-3520-541-1200 102-2900-524-1200 310-3520-524-3100401-4120-536-1200 406-3520-541-1200 STREETS CREW LEADER 80.0%5.0%15.0% 001-3520-541-1200 102-2900-524-1200 310-3520-524-3100406-3520-541-1200 PUBLIC WORKS-ENGINEER 25.0%20.0%30.0%10.0%15.0% 001-3520-541-1200 102-2900-524-1200 310-3520-524-3100401-4120-536-1200 06-3520-541-1200 PUBLIC WORKS COORDINATOR 20.0%15.0%60.0%5.0% 001-3520-541-1200310-3520-524-3100401-4120-536-1200 406-3520-541-1200 SR ADMINISTRATIVE ASST 30.0%5.0%5.0%40.0%20.0% 001-3520-541-1200 102-2900-524-1200 310-3520-524-3100401-4120-536-1200 406-3520-541-1200 STREETS DIVISION MANAGER85.0%5.0%10.0% 001-3520-541-1200 102-2900-524-1200 406-3520-541-1200 PW MAINT SPECIALIST II (SW) 25.0%75.0% 001-3520-541-1200406-3520-541-1200 PW MAINT SPECIALIST III (SW)25.0%75.0% 001-3520-541-1200406-3520-541-1200 5.0%5.0%90.0% 001-3520-541-1200 102-2900-524-1200 401-4120-536-1200 GYS ANALYST30.0%20.0%5.0%45.0% 001-3520-541-1200 001-3100-515-1200 102-2900-524-1200 401-4120-536-1200 PW MAINT SPECIALIST I (SW) 50.0%50.0% 001-3520-541-1200406-3520-541-1200 City of Longwood 29FY 2023-2024 Proposed Budget POSITION HISTORY Ten-Year History of Authorized Positions DepartmentFY 14/15FY 15/16FY 16/17FY 17/18FY 18/19FY 19/20FY 20/21FY 21/22FY 22/23FY 23/24 Fire424841444444 Police48 Public Works/Utilities2227323232 Comm Dev/Bldg8121212 Finance888881010 Admin10111111121212 Leisure121414161313131313 TOTAL POSITIONS 150164.5158.5166.5167168.5169172.5173173 City of Longwood 29FY 2023-2024 Proposed Budget GRADE PAY PLAN Non-Union TitleGradeMinimumMaximum Vacant1$ 29,500.07$ 48,138.84 Event Attendant Part-time 2$ 15,040.64$ 24,543.64 Park Attendant Part-time Permit Clerk 3$ 32,487.71$ 53,014.14 Administrative Assistant Customer/Field Service Rep Vacant4$ 35,086.73$ 57,225.27 Fire Hydrant Technician4AA$ 35,895.67$ 58,575.33 Senior Administrative Assistant Economic Development Coordinator 5$ 37,893.67$ 61,835.69 Police Evidence Custodian Senior Customer Service Representative Code Compliance Officer 6$ 40,925.16$ 66,782.55 Facilities Construction Maintenance Admin. Asst./Community Building Coord. Accounting Coordinator7$ 44,199.17$ 72,125.15 Cemetery Attendant/Special Assess Liason7AA$ 46,691.23$ 76,191.73 City of Longwood 29FY 2023-2024 Proposed Budget GRADE PAY PLAN Non-Union TitleGradeMinimumMaximum Payroll/HR Coordinator 8$ 47,735.11$ 77,895.16 Records Coordinator Building Inspector Building Inspector/Plans Examiner $ 51,553.91$ 84,126.77 Executive Assistant to City Manager 9 Finance/Grants Coordinator Planner Fire Inspector Part Time$ 25,776.96$ 42,063.39 GIS Analyst Community & Media Relations Manager Information Technology Analyst 10$ 55,678.23$ 90,856.92 Police Administrative Manager Senior Planner PW Administrative Office Manager Recreation Manager Purchasing Manager Utility Billing Manager 11$ 60,132.49$ 98,125.47 HR Program Manager Police Lieutenant Vacant12$ 64,943.08$ 105,975.51 City of Longwood 29FY 2023-2024 Proposed Budget GRADE PAY PLAN Non-Union TitleGradeMinimumMaximum Economic Development Manager 13$ 70,138.53$ 114,453.55 Finance Manager Building Official 14$ 75,749.61$ 123,609.83 Fire Battalion Chief Streets & Stormwater Division Manager F ire Training Chief Part-time$ 37,874.81$ 61,804.92 Vacant15$ 81,809.58$ 133,498.62 Public Works Engineer Deputy Director of PW & Utilities 16$ 88,354.35$ 144,178.51 Deputy Fire Chief Deputy Police Chief Leisure Services Director17A$ 95,422.69$ 155,712.78 HR/Risk Management Director Information Technology Director 17B$ 101,518.98$ 165,660.83 City Clerk Public Works Director/City Engineer Community Development Director 17C$ 107,424.51$ 175,297.61 Financial Services Director City of Longwood 29FY 2023-2024 Proposed Budget GRADE PAY PLAN Non-Union GradeMinimumMaximum Fire Chief 17D$ 127,447.09$ 207,970.88 Police Chief City Manager21Pay Established by City Commission Minimum $146,232.32 Blue Collar Teamsters TitleGradeMinimumMaximum Parks Service Specialist 1A$ 31,270.06$ 50,064.39 Public Works Maintenance Specialist Utilities Maintenance Specialist I Parks Service Specialist II 2A$ 33,875.90$ 54,236.42 Public Works Maintenance Specialist II Utilities Maintenance Specialist II Meter Reader3AA34,436.97$ $ 55,134.70 Water Plant Operator Trainee 3A$ 36,585.97$ 58,575.33 Parks Service Specialist III Utilities Maintenance Specialist III City of Longwood 29FY 2023-2024 Proposed Budget GRADE PAY PLAN Blue Collar Teamsters TitleGradeMinimumMaximum Public Works Crew Leader4A39,146.99$ $ 62,675.59 Vacant5A41,887.28$ $ 67,062.89 Backflow Program Coordinator6A44,299.26$ $ 70,924.54 Water Plant Operator 7A47,589.13$ $ 76,191.73 Public Works Streets Supervisor 8A$ 50,813.86$ 81,354.62 Utilities Field Supervisor Park Services Supervisor Police Department Teamsters ClassificationMinimumMaximum Officer$52,045.76$74,750.00 Corporal$55,585.40$79,925.00 Sergeant$61,142.80$87,975.00 Fire Department IAFF PositionStarting Pay Firefighter$ 43,700.00 City of Longwood 29FY 2023-2024 Proposed Budget GLOSSARY OF TERMS This glossary provides definitions of various specialized terms used in this budget document that may not be familiar to all readers. Also provided are the meanings of specialized acronyms used. Account: A classification of appropriations by expenditure account code. Accrual Basis: Accounting basis whereby revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Ad Valorem Tax: A tax levied on the assessed value (net of any exemptions) of real personal property. Adopted Budget: The financial plan of revenues and expenditures for a fiscal year as approved by the City Commissioners. Annual Comprehensive Financial Report (ACFR): An annual report that presents the status of the City’s financial situation during the past fiscal year. The report is organized by funds and contains two basic types of information: (1) a Statement of Net Assets that compares assets with liabilities and fund balance; and (2) a Statement of Activities that compares revenues and expenditures. Appropriation: Legal authorization granted to make expenditures and to incur obligations for specific purposes. An allocated time is set in which appropriations can be expended. The City Commission is the authoritative appropriating body for the City of Longwood. Approved Budget: The City Commissioner’s Budget, is to be legally adopted before the beginning of the fiscal year, per state statutes. Assessed Property Value: The value set upon property by the Seminole County Property Appraiser as a basis for levying ad valorem taxes. Audit: An official inspection of the City’s financial records performed by an independent certified public accountant. City of Longwood 29FY 2023-2024 Proposed Budget Balanced Budget:A balanced budget means that recurring revenues equal recurring operating expenses. Basis of Accounting: Timing of recognition for financial reporting purposes when the effects of transactions or events should be recognized in the City’s financial statements. Basis of Budgeting: Method used to determine when revenues and expenditures are recognized for budgetary purposes. Beginning Fund Balance: Audited fund balance remaining from the previous fiscal year. These remaining funds are both unexpended appropriations and the previous year’s reserves. Budget: A financial plan for a specified period (fiscal year) that matches anticipated revenues with proposed expenditures. Budget Amendment: A change to an adopted budget, which may increase or decrease a fund total. The City Commissioners must approve the change. Budget Calendar: An annual schedule of key dates or milestones that the City follows in the preparation, adoption, and administration of the budget. Budget Document: The compilation of the spending plans for the various funds, along with supporting schedules, tables, and charts, which in total, comprises the annual revenue and expenditure plan. Budget Message: A written explanation by the City Manager that serves as an introduction to the budget. It provides the reader with a summary of the most important aspects of the budget, changes from previous fiscal years, and recommendations regarding the financial policy for this fiscal year. Budgetary Control: The control or management of the organization following an approved budget to keep expenditures within the limitations of available appropriations and revenues. Capital Asset: Land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. Capital Budget: A plan of proposed capital outlays and the means of financing them for the current fiscal year. City of Longwood FY 2023-2024 Proposed Budget Capital Improvement Plan(CIP): A projected plan for capital expenditures to be incurred each year over five years setting forth each capital project, the amount to be expended in each year, and the method of financing those expenditures. Capital Improvement/Capital Outlay: Projects or products that are long-term assets. These expenditures generally have an estimated useful life of two years or longer and typically are over Cash Basis: A type of accounting in which revenue and expenditure transactions are recognized only when cash is increased or decreased. Charges for Services: These are charges for specific services provided to specific individuals and entities. These charges include water and solid waste services, building fees, and other such charges. City Commission: The elected policy-setting body for the City. Communication Device: The use of the budget as a means to communicate the process for preparing, reviewing, and adopting the budget for the coming fiscal year including summary information, an overview of significant budgetary issues, trends, and resource choice. Current Taxes: Taxes that are levied and due within one year. Debt Service: The annual amount of money necessary to pay the interest and principal on outstanding debt. Deficit: The excess of expenditures over revenues during a fiscal year. Department: An organizational unit of the City responsible for carrying out a major governmental function, such as Public Works. Depreciation: Expiration over time of the service life of fixed assets. The City uses the straight-line method to depreciate fixed assets which are calculated by dividing the cost by the number of years of useful life. Depreciation is not budgeted by the City. Division: A basic organizational unit of the City that is functionally unique in its service delivery. It’s the sub-unit of a department. Economic Environment: Functional classification for expenditures used to develop and improve the economic condition of the community and its citizens, including business development, housing, urban development, and other services related to economic improvements. City of Longwood 30 FY 2023-2024 Proposed Budget Encumbrance:Funds set aside from an appropriation to pay a known future liability. When paid, the encumbrance is liquidated. Ending Fund Balance: Funds carried over at the end of the fiscal year. Within a fund, the revenue on hand at the beginning of the fiscal year plus revenues received during the year minus expenditures equals the ending fund balance. Enterprise Fund: A fund established to account for operations that are financed and operated as private business enterprises-where the governing body intends that the costs of providing goods or services to the general public continuingly be financed or recovered primarily through user charges. Expenditure: Decrease in financial resources for the procurement of assets or the cost of goods and/or services received. Fiduciary Fund: A fund that is used to report assets held in a trustee or agency capacity that are not available for the government’s use. Financial Plan: The use of the budget as a means to summarize the City’s finances including revenues and other financing sources, expenditures and other financing uses for the prior year's actual, the estimated current-year actual, and the proposed budget year. Fines and Forfeitures: Fees collected by the State Court System. These fees include revenues received from fines and penalties, imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations, and neglect of official duty. Forfeits include revenues resulting from the confiscation of deposits or bonds held as performance guarantees and proceeds from the sale of contraband property seized by law enforcement agencies. Fiscal Year (FY): The twelve-month financial period used by the City beginning October 1 and ending September 30 of the following year. The City’s fiscal year is numbered by the year in which it ends. Five-Year Capital Pla n: A plan for capital expenditures to be incurred each year over five years to meet capital needs arising from the long-term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part. Fleet: Vehicles that are owned and operated by the City. City of Longwood 30 FY 2023-2024 Proposed Budget Forfeiture Funds: Any state or local law enforcement agency that directly participates in an investigation or prosecution that results in a federal forfeiture by a participating agency may request an equitable share of the net proceeds of the forfeiture. The Department of Justice Asset Forfeiture Program serves not only to deter crimes but also to provide valuable additional resources to state and local law enforcement agencies. Franchise Fees: Franchise fees are assessed on a business, usually a public utility, in return for the privilege of using the government’s rights of way to conduct the utility business. The City has granted franchise fees for electric, natural gas, and commercial solid waste. FRDAP: The Land and Recreation Grants staff administers grants to local governments through the Florida Recreation Development Assistance Program (FRDAP). This competitive, reimbursement grant program provides financial assistance for acquisition or development of land for public outdoor recreation. Function: A major class or grouping of tasks directed toward a common goal, such as improvements to public safety, improvement of the physical environment, etc. For the purposes utilized in the budgetary analysis, the categories of functions have been established by the State of Florida Uniform Chart of Account and financial reports must be grouped according to those established functions. See Object Code. Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are segregated to carry on specific activities or attain certain objectives by special regulations, restrictions, or limitations. Fund Balance: Fund balance is the excess of assets over liabilities. Fund Balance does not necessarily mean funds available for expenditure. Fund Balance can be restricted, committed, or assigned. A negative fund balance is often referred to as a deficit. Funding: Provides budgetary resources to cover the total cost of a program or project at the time it is undertaken. Generally Accepted Accounting Principles (GAAP): The standards used for financial report preparation, as determined by the Governmental Accounting Standards Board (GASB), so that the Village’s financial statements may be fairly compared to City of Longwood 30 FY 2023-2024 Proposed Budget prior reports and the reports of other governmental entities.Generally Accepted Accounting Principles. General Fund: The largest fund within the County, the General Fund accounts for most of the financial resources of the government. General Fund revenues include property taxes, licenses and permits, local taxes, service charges, and other types of revenue. This fund usually includes most of the basic operating services, such as law enforcement, fire services, finance, information technology, leisure services, and general administration. General Government: Functional classification for services provided by the city for the benefit of the public and the governmental body as a whole, including legislative, financial/ administrative, legal, comprehensive planning, judicial, court services, and other general governmental services. General Ledger: A file that contains a listing of the various accounts necessary to reflect the financial position of the government. Government Finance Officers Association (GFOA): An association that aims to enhance and promote the professional management of governments for the public benefit by identifying and developing financial policies and practices. Governmental Accounting Standards Board (GASB): An independent board that establishes standards of financial accounting and reporting for state and local governmental entities. Its standards guide the preparation of external financial reports of those entities. Governmental Fund: A funding structure used to account for activities primarily supported by taxes, grants, and similar revenue sources. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Grant: This is a financial award given by the state government, federal government, or other agencies to support a particular program or activity. Grant proceeds are restricted to the use stipulated by the Grant Award. Misuse or misappropriation of Grant funds can impact the City for years to come. Indirect Costs: Costs associated with, but not directly attributable to, the providing of a product or service. These are usually costs incurred by other departments in the support of operating departments. City of Longwood 30 FY 2023-2024 Proposed Budget Infrastructure:Long-lived capital assets that normally are stationary and normally can be preserved for a significantly greater number of years than most capital assets. Examples include water systems, sewer systems, and streets. Interest: Compensation paid or to be paid for the use of borrowed funds. Inter-fund Transfers: Budgeted allocations of resources from one fund to another. Intergovernmental Revenue: Funds received from federal, state, and other local government sources in the forms of grants, shared revenues, and payments in lieu of taxes that are for a specific purpose. Levy: To impose taxes, special assessments, or service charges. Or, another term used for millage rate. Line Item: An expenditure classification according to the type of item purchased or service obtained, for example, regular salaries, professional services, repairs, and maintenance. See Object Code. Long-term Debt: Financial obligation with a maturity of more than one year after the date of issuance. Major Fund: Governmental fund or enterprise fund reported as a separate column in the basic financial statement and analysis. Mill: Ad valorem (property) tax valuation unit equal to $1 of tax obligation for every $1,000 of taxable valuation. Millage: The total tax obligation per $1,000 of taxable valuation of the property. Millage Rate: A rate per $1,000 of the taxable property value which, when multiplied by the taxable value, yields the property tax billing for a given parcel. Mission Statement: Statement that defines the purpose and function of the City. Miscellaneous (Funding Source): Revenues other than those received from standard sources such as taxes, licenses and permits, grants, and user fees. Modified Accrual Basis of Accounting: The basis of accounting used in conjunction with the current financial resources measurement focus that modifies the accrual basis of accounting in two ways: 1) revenues are not recognized until they are measurable and available and 2) expenditures are recognized in the period in which governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier). City of Longwood 30 FY 2023-2024 Proposed Budget Net Position: The difference between assets and deferred outflows and liabilities and Annual Comprehensive Financial Report. Object Code: An account to which an expense or expenditure is recorded to accumulate and categorize the various types of payments that are made by governments. These are normally grouped into Personal Services, Operating Expenses, Capital Outlay, and Other categories for budgetary analysis and financial reporting purposes. The State of Florida Uniform Accounting System mandates certain object codes. One-Time Expenditures: These are one-time expenditures authorized on a fiscal year basis for a specific purpose, and are not expected to be recurring costs as a part of normal operating expenditures. Ongoing Expenditures: These expenditures are authorized as a part of the budget process for recurring/ongoing operational needs. Operating Budget: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. Operating Expenses: Also known as operating and maintenance costs are expenses for day-to-day operations such as office supplies, maintenance of equipment, and travel, which exclude capital costs. Operating Revenues: Revenues that recur annually with reasonable stability. Operations Guide: The use of the budget as a means to describe the operations, activities, services, and functions carried out by the City’s organizational units. Licenses and Permits Revenue: This category includes revenue raised to recover the costs associated with regulating business activity. They include fees imposed on construction-related activities and business licenses. Personnel Services: The cost imposed on each department to support monetary personnel compensation. This includes salaries, wages, and benefits. Physical Environment: Cost of services provided for the primary purpose of achieving a satisfactory living environment by controlling and utilizing elements of the City of Longwood 30 FY 2023-2024 Proposed Budget environment including solid waste, water and sewer conservation, resource management, and other physical environmental services. Police Education Fund: A portion of the traffic and criminal fines received by the City are recorded in this fund to provide financing for police law enforcement training. Policy Document: The use of the budget as a means to translate policy into specific programs and activities. Principal: The face amount of debt, exclusive of accrued interest. Proprietary Fund: Funds that are used to account for the City’s activities that are similar to those found in the private sector. The measurement focus is on operating income, financial position, and cash flows. Property Appraiser: The elected county official responsible for setting property valuations for tax purposes and for preparing the annual tax roll. Property Tax: Also known as ad valorem tax. It is a tax levied on the assessed value of real and personal property. Proposed Budget: The budget for the upcoming fiscal year is submitted to the City Commission for consideration by the City Manager. See Adopted, Approved Budget. Public Hearing: A noticed meeting (per statute and/or ordinance) relating to legal action by the City Commission; usually requires that the public must be heard before action is taken. Public Safety: Functional classification for services provided by the City for the safety and security of the public, including law enforcement, fire control, protective inspections, emergency and disaster relief, and other public safety services. Public Utilities Impact Fees Fund: System impact fees for new hookups as well as contributions from developers of system assets are recorded in this fund to provide for future system additions and improvements. Public Utilities Fund: A fund established to record water and sewer revenues and expenditures using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when they are incurred. Revenue: Income of a government from sources such as tax payments, fees from specific services, receipts from other governments, shared revenues, interest income, and fines and forfeitures. City of Longwood 30 FY 2023-2024 Proposed Budget Rolled Back/Roll Back Rate:That millage rate which, when multiplied times the tax roll, exclusive of new construction added to that tax roll, would yield the same amount of revenue for the taxing authority as was yielded by the millage rate levied in the previous year. In normal circumstances, as the tax roll rises by the virtue of inflation of rising property values, the roll-back rate will be lower than the previous year’s tax rate. Rollover: Any equipment, contractual, commodity, or capital project that has been previously approved by the City Commission but for various reasons has not been implemented on schedule. Special Assessment: A compulsory levy imposed on certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: Governmental fund type used to account for the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects and exclusive of resources held in trust for individuals, private organizations, or other governments. State Shared Revenue: Revenues assessed and collected by the State of Florida, then allocated and returned to the municipalities. The largest portion of state shared revenues is sales tax. State Revolving Fund (SRF): Revolving loan fund through the Florida Department of Environmental Protection that provides low-cost financing for stormwater and water and sewer projects. Stormwater Management Fund: This fund accounts for monthly fees assessed against properties in the City for the provision of stormwater management programs. Tax Base: The total property valuations on which each taxing authority levies its tax rates. Taxable Value: The assessed value less homestead and other exemptions. Taxes: Compulsory charges levied by a government for financing services performed. Transfers: Transfers between individual funds of a governmental unit that are not repayable and are not considered charges for goods or services. City of Longwood 30 FY 2023-2024 Proposed Budget Transportation:Functional classification forexpenditures for developing and improving the safe and adequate flow of vehicles, travelers, and pedestrians on the road and street facilities. Truth in Millage (TRIM): The Florida Truth in Millage Act serves to formalize the property tax levying process by requiring a specific method of tax rate calculation, a form of notice, public hearing requirements, and advertisement specifications before the adoption of a budget tax rate. Uniform Accounting System: The chart of accounts prescribed by the Department of Financial Services Bureau of Local Government is designed to standardize financial information to facilitate the comparison and evaluation of reports. User Fee: Charge imposed on a customer for using a specific service operated by the City. City of Longwood 30 FY 2023-2024 Proposed Budget