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20-2191 Adopting Budget FY 2020-2021ORDINANCE NO. 20-2191 AN ORDINANCE OF THE CITY OF LONGWOOD, FLORIDA, ADOPTING A BUDGET FOR THE CITY OF LONGWOOD, FLORIDA, FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020 AND ENDING SEPTEMBER 30, 2021 APPROPRIATING AND ALLOCATING REVENUE OF THE CITY FOR THE FISCAL YEAR 2020/2021, PROVIDING FOR AMENDMENT BY ORDINANCE OR RESOLUTION, PROVIDING FOR CONFLICTS, SEVERABILITY AND EFFECTIVE DATE. WHEREAS, pursuant to 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 complete financial plan of all city funds and activities for Fiscal Year 2020/21 has been prepared and reviewed; 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, pursuant to 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; 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 2020/21 for the City of Longwood, Florida, for the period beginning October 1, 2020, and ending September 30, 2021. SECTION 2: A complete copy of the entire budget for fiscal year 2020/21 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 line items in the CIP will be permissible through a budget transfer approved by the City Manager so long as the total appropriations of expenditures for each fund or department does not change. Modifications to the CIP affecting the total amount of appropriations in a fund or department will require City Commission approval through budget amendment. Ordinance No. 20-2191 Page 2 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, 2020. FIRST READING (ADOPTED TENTATIVE): September 10, 2020 SECOND READING (ADOPTED FINAL): September 21, 2020 PASSED AND ADOPTED THIS DAY 21 OF September A.D.,2020 Richard Drummond, Mayor Attest ichelle Lon , CMC, C City Clerk Approved as to form and legality for the use and reliance of the City of Longwood, Florida, only. Daniel Langley, ttor ey City of Longwood, Florida 2020/2021 Budget October 1, 2020 — September 30, 2021 City Commission Matt Morgan Brian D. Sackett Richard Drummond Abby Shoemaker Ben Paris Mayor District 4 Deputy Mayor ` District 5 Commissioner District 2 Commissioner Commissioner District 1 District 3 Acting City Manager Clint Gioielli Fiiiance Director Judith Rosado, MBA, MSA City of Longwood FY 2020-2021 Proposed Budget I 1 TABLE OF CONTENTS OurVision and Mission..............................................................................................2 OrganizationalChart...................................................................................................3 City of Longwood Location ............................. Historyof Longwood..................................................................................................5 Longwood Demographics...........................................................................................9 Longwood City Commission and Staff....................................................................11 City Manager's Budget Message .................15 BudgetDocument.....................................................................................................22 BudgetProcess..........................................................................................................24 BudgetCalendar.......................................................................................................25 BudgetaryBasis........................................................................................................26 FinancialStructure....................................................................................................27 Major Revenue Sources............................................................................................30 Citywide Budget Summary ........................... Changes in Fund Balance Analysis ............... Citywide Budget Summaries ........................ Appropriations by Fund ................................ FTE's Citywide ............................................. ..........................................................3 8 ..........................................................3 9 ..........................................................40 ..........................................................42 ..........................................................43 General Fund Budget Summary................................................................................44 General Fund: Total Sources....................................................................................45 General Fund Revenue Detail...................................................................................46 City of Longwood i FY 2020-2021 Proposed Budget General Fund: Total Uses.........................................................................................49 GeneralFund Allocations.........................................................................................50 Administration..........................................................................................................51 CityCommission................................................................................................52 CityClerk............................................................................................................55 CityManager......................................................................................................58 CityAttorney......................................................................................................61 HumanResources...............................................................................................63 GeneralServices.................................................................................................67 FinancialServices.....................................................................................................70 InformationTechnology...........................................................................................80 LawEnforcement......................................................................................................84 Fireand Rescue.........................................................................................................88 Community Development.........................................................................................92 LeisureServices........................................................................................................96 Public Works-Streets..............................................................................................100 PublicWorks-Utilities............................................................................................122 Special Revenue Funds Schedule...........................................................................103 Building and Inspection Fund.................................................................................105 PoliceEducation Fund............................................................................................107 Special Law Enforcement Trust Fund....................................................................108 Special Assessment Fund........................................................................................109 Parks and Events Fund............................................................................................I I I Citizenson Patrol Fund...........................................................................................112 Community Emergency Response Team Fund.......................................................113 Stormwater Management Fund...............................................................................114 Capital Project Funds Schedule.................................................................................116 Public Facilities Improvement Fund..........................................................................117 CapitalProjects Fund.................................................................................................119 City of Longwood ii FY 2020-2021 Proposed Budget Enterprise Funds Schedule.........................................................................................121 PublicUtilities Fund..................................................................................................123 Public Utilities R&R Fund.........................................................................................127 Public Utilities Impact Fees Fund..............................................................................128 Five -Year Capital Improvement Plan Capital Detail Project Detail ............. Capital Improvement Notes ............... State Revolving Fund Loans .............. Long Term Debt Analysis .................. Authorized Positions .............. Position Comparison by Fund Payroll Allocations ................. Grade Schedule ...................... Glossary of Terms ...........................................129 ...........................................132 159 161 162 ..163 ..167 ..168 ..169 173 City of Longwood iii FY 2020-2021 Proposed Budget I 1 COMMUNITY PROFILE Q OUR MISSION STATEMENT 0 ORGANIZATIONAL CHART 0 CITY OF LONGWOOD LOCATION 0 HISTORY OF LONGWOOD 0 LONGWOOD DEMOGRAPHICS 0 LONGWOOD CITY COMMISSION, MAYOR, AND CITY MANAGER City of Longwood FY 2020-2021 Proposed Budget I 1 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 2 FY 2020-2021 Proposed Budget I Iistoric LONGWO F l o r i d a City Clerk Michelle Longo (407) 260-3441 Organizational Chart Elected Officials Matt Morgan, Mayor— District 4 Brian D. Sackett, Deputy Mayor— District 5 Abby Shoemaker, Commissioner— District 1 Richard Drummond, Commissioner - District 2 Ben Paris, Commissioner - District 3 Human Resources Department Lee Ricci, Human Resources/Risk Management Director (407)260-3466 Acting City Manager I Clint Gioielli City Attorney (ao7) 260 3a45 Dan Langley (407) 262-$400 Community Development Chris Kintner, Community Development Director (407) 263-2320 Financial Services Information Technology Department Judith Rosado, Directorof Financial Craig Dunn, Director Services (407)263-2333 (407) 260-3475 Public Works Leisure Services Shad Smith, Public Works Director Chris Capizzi, Leisure Services Director (407) 260-3447 (407) 260-3484 Fire Department Police Department Mike Peters, Fire Chief David Dowda, Chief of Police (407) 26D-3485 (407) 2603407 City of Longwood 3 FY 2020-2021 Proposed Budget City of Longwood Location Longwood is located at 28' 42' 5.7"N 81020'42"W28.702061°N 81.345098°W. City of Longwood 4 FY 2020-2021 Proposed 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 5 FY 2020-2021 Proposed 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 land. 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 November 15, 1880. Eventually, Henck sold controlling interest in his railroad to the Henry Plant rail system. He also initiated 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 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-1880's, 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 6 FY 2020-2021 Proposed 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 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 fine example of Queen Anne -style architecture. The Historic District also contains City Hall, the Community Building, and a number City of Longwood 7 FY 2020-2021 Proposed Budget of city administration buildings. In addition, a couple of specialty stores and boutiques can 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, business community and visitors. The police department utilizes Uniform Road Patrol, Traffic Enforcement, Criminal Investigations, Community Relations, Code Enforcement/Field Services, K-9, 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 life support, medical transport, fire suppression and fire safety training. In addition 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 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 8 FY 2020-2021 Proposed Budget Longwood Demographics Population: CITY OF LONGWOOD POPULATION BY FISCAL YEAR 15,099 14,899 14,718a, 14,311 Y. $ y b 13 657 13,733 13,741T 13,491 13,553 d n i r `2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Ten Principal Employers: Employer.. Orlando Health South Seminole Hospital 1032 UPS 703 D&A Building Services 338 Comprehensive Energy Services 272 Collis Roofing 231 Seminole County Schools 222 S.I. Goldman 176 Longwood Health & Rehabilitation 162 Arc Delray 159 City Of Longwood 157 City of Longwood 9 FY 2020-2021 Proposed Budget Longwood Demographics Ten Principal Local Taxpayers: (Amounts expressed in thousands) PSAF DEV PARTNERS LP 0.50% DELNICE CORP. 0.52% LONGWOOD MAPLE LLC 0.61% GS REALTY — 0.70% UNITED PARCELSERVICE, INC. 0,82% 1944 UNIONPORT ASSOC LLC 0,90% DUKE ENERGY FLORIDA INC/ PROGRESS ENERGY 1.23% I AMERCIAN EAGLE ISLAND LAKE LLC I RS WESTON PARK LLC 53% AIC LONGWOOD LLC 3.3 % I I I I ■ Taxable Assessed Value a Percentage of Total Taxable Assessed Value Unemployment Rate: 10.0% 9.0% 8.09/0 7 7.7% 7.0% 6.3% 6.0% 4.9% 5.01yo 4.3% 4.lab 4.0% 3.6% 3.03'o 2.6% 2.4% 2.0% 1.0% 0.0% FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 City of Longwood 10 FY 2020-2021 Proposed Budget Longwood City Commission The City of Longwood, pursuant to its Charter, operates under the "Commission - Manager" form of government. Policymaking and legislative authority are vested in the City Commission, consisting of five (5) City Commissioners, one (1) of whom is 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. Matt Morgan, Mayor Mayor Morgan was elected to the Longwood City Commission on November 7, 2017. City of Longwood 11 FY 2020-2021 Proposed Budget Brian Sackett, Deputy Mayor Deputy Mayor Sackett has served from 2003 to the present; served as Deputy Mayor of Longwood in 2003; and elected Mayor in May 2008 and May 2012. r � � .� n•,rAtl�tFr' rd Commission District S Ben Paris, Commissioner Commissioner Paris was first elected to the Longwood City Commission on November 4, 2014. He was unanimously voted in as Mayor in November of 2017 and again May of 2018. s I ci�atvxro Commisshm Dlstrkt 3 iLbf" I City of Longwood 12 FY 2020-2021 Proposed Budget Abby Shoemaker, Commissioner Commissioner Shoemaker was elected to the Longwood City Commission on November 7, 2017 1 Mr.MIf1. aitRill)i MNT�h'.. {{ - f A M 'i L ]�' I a e0o�40wts = F :,• , ,�-e.-__. __$. T` _ � � toewrwtf r TpYl..� 'fMkkrM� 4� .. 3 aaya.�r�i+ E: ' Commission District 1 t --i ` � L .w.4 ♦awe_._ . q'3 Richard Drummond, Commissioner Commissioner Drummond was elected to the Longwood City Commission on November 7, 2017. City of Longwood 13 FY 2020-2021 Proposed Budget Clint Gioielli, Acting City Manager The City Manager is appointed by and serves at the pleasure of the City Commission. As 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 14 FY 2020-2021 Proposed Budget I 1 BUDGET MESSAGE Q CITY MANAGER'S MESSAGE City of Longwood FY 2020-2021 Proposed Budget 1 September 21, 2020 Mayor Matt Morgan and Members of the City Commission Longwood, Florida In accordance with State Law and pursuant to the City Charter, I am pleased and honored to present for your consideration the Proposed Fiscal Year 2020-2021 Operating Budget and the 2021-2025 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. BUDGET HIGHLIGHTS • Property values have continued to trend positively since 2012. The City's most recent preliminary taxable values from the Seminole County Property Appraiser includes a $70,072,578 (or a 5.88%) increase in taxable values. This increase is up from the previous fiscal year. This will generate approximately $6.7M in tax revenues. • In response to the unprecedented economic impact of COVID-19, city staff worked diligently to make reductions and adjustments under the General Fund of $346,929, while at the same time remaining vigilant in their efforts to maintaining quality services without impacting costs to our citizens. City of Longwood 15 FY 2020-2021 Proposed Budget CITYWIDE BUDGET The proposed total budget for FY2020-2021 is $51,969,679 for all governmental and proprietary activities of the City, an increase of $3,031,475 or 6.3% compared to the Adopted Budget for FY2020. This increase is primarily due to capital projects, which includes $1.4M in Public Facilities for the Ronald Reagan Blvd. Complete Street project and the W. Warren Ave. Paving & Drainage project; $1.5M in Public Utilities for the Longdale Septic and ELW Septic Tank Abatements; and $350K in Stormwater projects. 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. For FY2021, I am pleased and able to recommend a proposed budget that maintains a 22% fund balance without reductions in the level of service currently provided to our citizens. The proposed budget for the General Fund totals $18,374,390, as compared to the FY2020 Adopted Budget of $18,721,319, an overall decrease of $346,929 or (1.9%). General Fund Revenues The proposed General Fund budget revenue is estimated at $16,375,853. Ad valorem tax is the single largest revenue producer for the City, accounting for 41 % of the current year General Fund revenues. At the proposed millage rate of 5.50 per thousand of taxable value, the City will generate $7,109,486 in property taxes which is $516,238 more than in FY2020. Ad valorem taxes are budgeted at $6,754,011 assuming a 95% collection rate in accordance with Florida Law. The Communications Service Tax was implemented October 1, 2001 by the Florida Department of Revenue and accounts for 5% of the General Fund revenue. Budget estimates are provided by the Office of Economic and Demographic Research. Local Business Tax Receipts (formerly called Occupational License Fees), make up 1% of the General Fund revenues. A person or company doing business within the City must apply and pay for a Local Business Tax Receipt. Other permits make up the balance of the license and permit revenues. Budget estimates are based on historical trends. City of Longwood 16 FY 2020-2021 Proposed Budget Franchise fees collected from electric, propane gas sales and commercial solid waste collections in the City comprise 11 % of the General Fund revenues. Utility service taxes collected from electric, gas and water sales in the City comprise 11% of General Fund revenues. Franchise fees and utility service tax estimates are based on historical trends. Intergovernmental Revenue types account for 14% of the General Fund revenues. The largest items are the State Revenue Sharing and Half -Cent Sales Tax. Budget estimates are provided by the Office of Economic and Demographic Research. The FDOT Maintenance Agreement provides funding through the Florida Department of Transportation to reimburse the City for a portion of the costs incurred in maintaining the rights -of -way on State Road 434 and US Highway 17/92, as well as traffic signal maintenance. The budget estimate is determined by agreements between the City and the FDOT. School Resource Officer funding is provided through an inter -local agreement with the Seminole County School Board, whereby the City provides three police officers; two at Lyman High School and one at Longwood Elementary. Two of the school resource officer's wages and benefit costs are funded at 50% and the third is 100% funded by the school board. Other intergovernmental revenues, like alcoholic beverage licenses, motor fuel tax rebates, crash reports, and mobile home licenses provide only a small amount of revenue. Charges for Services account for 14% of the General Fund revenues. These revenue estimates are directly tied to services provided. The largest item of this type is the garbage billing fees, which are paid to a private contractor to provide solid waste collection services to Longwood residents. Budget estimates are based on the contractual rate times the number of residents served. Ambulance billings are the second largest user fee. A private billing company is utilized for billings and collections. Other revenues in this category include recycling fees, community building rentals, and recreation fees. Budget estimates in this category are based on historical trends. Fines and forfeitures revenues account for 1 % of the current General Fund revenues. The largest component of this type of revenue is fines collected by Seminole County for traffic violations. Miscellaneous revenues account for 2% of the General Fund revenues. Transfers comprise 7% of the General Fund revenues. The transfers from Building Inspections & Permitting, Stormwater and Public Utilities Funds are considered City of Longwood 17 FY 2020-2021 Proposed Budget reimbursement from these funds 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, Public Utilities, and Stormwater. BUILDING AND INSPECTIONS FUND (102) 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 entirely cover the costs of providing the service. Revenue estimates for FY2021 total $861,649. Expenditures for FY2021, total $1,179,748 and includes a transfer to the General Fund for administrative support. PUBLIC FACILITIES IMPROVEMENT FUND (310) The Public Facilities Improvement fund was established to pave all soil -based streets, repave existing streets, install sidewalks and improve the City roadway system. The fund has concentrated on paving all soil -based streets. Funding is derived from street paving assessments, 1-Cent Local Option Tax, and the Local Option Gas Tax, Special Assessments (paving), and grant funds from Florida Department of Transportation. Revenue estimates for FY2021 total $3,140,482. CAPITAL PROJECTS FUND (320) The Capital Projects fund was established to account for the acquisition or construction of major capital facilities (i.e. New Fire Station), equipment purchases, and general capital improvements. Just like in last fiscal year, this fund includes plans for the Fire Station 15 facility replacement, however an offsetting revenue must be identified before funds can be spent for this project. All other funding for capital in this fund will need to be identified as well to cover for these costs, or these items will not be feasible. PUBLIC UTILITIES FUND (401) The Public Utilities Fund is an enterprise fund that accounts for the activities of the City's water and wastewater services in a business -type manner, where the intention is to recover the cost of providing this service through user charges, without subsidy from the City's General Fund revenues. City of Longwood residents and businesses are served by the City, as well as two private utility companies. City of Longwood 18 FY 2020-2021 Proposed Budget For FY2021, current user rates and fees are estimated at $6,091,224 which represents a 9.5% increase from the previous year. Current user rates and fees were adopted by the City Commission on October 19, 2015, and were based upon a rate study which recommended adjustments that were necessary to provide for operating expenses and replenishment of a prudent reserve for the Public Utility Fund. Another rate study was conducted in 2019, and it identified a need for future increases in order to maintain and replace necessary infrastructure to support the system. An increase is not currently included in the revenue estimates presented, but will need to be incorporated as reserves for this fund are estimated to have a negative balance of ($760,961) at the end of the fiscal year. This budget provides for significant improvements to the City's infrastructure and services totaling $12,824,735, which in comparison to FY2020, represents an overall increase of 16%. This increase of $1,794,109 is primarily due the timing of various capital improvements. RENEWAL AND REPLACEMENT FUND (402) The Renewal and Replacement Fund was established as a separate fund to fund future asset replacements for the Utility system. This fund was recommended as part of the rate study that was adopted on October 19, 2015. Funding for this year includes the Water Service Line R&R; the AC Water Main Replacement; Lift Station rehabilitation, Sanitary Sewer I & II rehabilitations and Water Plant R&R for a total of $230,000. IMPACT FEES FUND (403) 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. STORMWATER MANAGEMENT FUND (406) The Stormwater Management Fund is responsible for the proper functioning of the City's drainage system. Funds for FY2021, totaling $1,139,238 have been budgeted to maintain the City's NPDES Stormwater Permit Program. Major improvements for FY2021 include the W. Bay Avenue, the Orange Avenue -Credo to Highland, and the Bennett Drive"S Pond projects. City of Longwood 19 FY 2020-2021 Proposed Budget OTHER FUNDS The Police Education Fund (116) is responsible for funding state mandated training. Funds are derived from a portion of municipal traffic citations. Revenue estimates for FY2021 total $7,000. The Special Law Enforcement Trust Fund (117) 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. Beginning fund balance for FY2021 is estimated at $147,430 and expenditures total $35,500 which includes support to local school and community based programs that support crime prevention. The Special Assessment Fund (130) was established to account for collection of Special Assessment Revenue under the Neighborhood Improvement Special Assessments Program. The City has taken over the provision of maintenance services for participating subdivisions. In accordance with the special assessments legislation, homeowners in these subdivisions are being assessed for the reimbursement of these costs and FY2021 revenue estimates total $102,311. There are currently eight subdivisions participating in this program. For FY2021, total operating and capital expenses are estimated at $70,240. Last year 3 new funds were created, the Parks and Events Fund (131), the Citizens on Patrol (COP) (132), and the Community Emergency Response Team (CERT) (133). These funds are funded by both transfers from the General Fund as well as through donations received to go towards activities. WAGES AND BENEFITS Like most municipal budgets, the single largest component of the general fund budget is personnel costs which comprise 65% of the cost of the General Fund Budget. The budget contains 168.0 employees across all programs, a net decrease of 1.5 FTEs from the previous amended fiscal year. This proposed budget includes a recommendation for a 4% wage increase for all employees. However, since the City is still engaged in collective bargaining negotiations, the recommended wage increases will only be provided to the non- union employees until contracts with the unions have been ratified. Funding for increased health insurance cost of 8.6% have been factored in the proposed budget. City of Longwood 20 FY 2020-2021 Proposed Budget CONCLUSION In preparing the Proposed Operating Budget for Fiscal Year 2020-2021 staff objectively focused on the method in which services are delivered with the ultimate goal of balancing the budget, not reducing the level of City services, while allowing for an estimated 22% reserve level in the General Fund. Strategically, staff will continue to be encouraged to evaluate changes to operations as the traditional ways may not always be the most efficient and cost effective way to provide services to a diverse community. Given the economic uncertainty of the future ahead, the City must create and maintain an environment that encourages change and fosters creativity, while enhancing economic development for the community. Lastly, I present the Proposed Budget for Fiscal Year 2020-2021 with a clear expectation that amendments and adjustments may be needed based on potential revenue shortfalls and rapidly changing circumstances. In closing, I wish to extend a special thanks to the Mayor, Commission, Department Directors, and Staff for their dedication and unfailing support in preparing the budget. Respectfully, Clint Gioielli Acting City Manager Judith Rosado Director of Finance City of Longwood 21 FY 2020-2021 Proposed Budget I 1 BUDGET OVERVIEW 0 BUDGET DOCUMENT 0 BUDGET PROCESS 0 BUDGET CALENDAR ® BUDGETARY BASIS ® FINANCIAL STRUCTURE Q MAJOR REVENUE SOURCES City of Longwood FY 2020-2021 Proposed Budget I 1 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 prioritization for 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, 2020 and ending on September 30, 2021. 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. 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 is an organization chart, authorized positions, budget highlights and budgetary City of Longwood 22 FY 2020-2021 Proposed Budget appropriation. Each department demonstrates the resources used for the operations of the various programs the City provides. As a Communications Device: The budget document provides the reader with summary information to assist with understanding revenue sources and planned fiscal spending that support the established goals and objectives. Included in the budget document is a table of contents and a glossary to enable the reader to locate information and to 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 provided at the beginning of the budget document provides the reader with a condensed analysis of the financial plans for fiscal year 2021 for the City of Longwood. City of Longwood 23 FY 2020-2021 Proposed Budget BUDGET PROCESS The City's fiscal year runs from October lst through September 30th. The annual 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 upcoming budget process. March - Budget Guidelines During the month of March the City Commission holds a budget workshop and budget guidelines, information, and forms are provided to each department. Departments prepare their budget requests, which include operating, 5 year capital plan, equipment replacements, and personnel. June - Budget Review City Manager reviews the details of each proposed budget for efficiency and compliance with the Commission's direction, and make any necessary adjustments to the requested budget. September - lot 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 budget is 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. Amending the Budget After the annual budget is adopted, any changes in appropriations that causes an increase or decrease to fund totals is 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 may be approved by the City Manager. City of Longwood 24 FY 2020-2021 Proposed Budget BUDGET CALENDAR DATE RESPONSIBLE PARTY REQUIRED ACTIVITY REQUIREMENT REFERENCE Financial Services Budget Update with Directors to plan for 2/18/2020 Director FY 20/21 Budget Process 3/9-3/11 Financial Services Budget Workshop I with Commissioners Director Distribute budget preparation direction to - 3/27/2020 Financial Services departments Director for developing preliminary 2020/21 budget. 5/29/20 Department Department's budget request for all funds Directors are due. On or before Property Appraiser Estimated taxable values are submitted to Florida Statutes 6/1/2020 the City. 6/15/20- City Manager City Manager Review of Department 6/19/20 Requests On or Certified taxable values (DR420) are before Property Appraiser submitted to the ° Florida Statutes 7/1/2020 City. 7/23/20 City Manager Budget Workshop II with Commissioners No later than City Manager Proposed budget is submitted to City Charter 8/1/2020 The City Commission. 8/3/2020 City Commission Tentative millage rate is set, and public hearing dates are determined. No later than Financial Services DR-420 is submitted to the Property Florida Statutes 8/4/2020 Director Appraiser. First reading and first public hearing on 9/10/2020 City Commission proposed budget. Florida Statutes 9/21/2020 City Commission Second reading second public hearing; Florida Statutes Adoption of budget for FY 2020/21 Financial Services Copies of adopted budget are distributed 10/1/2020 Director to City staff and posted on Website. City of Longwood 25 FY 2020-2021 Proposed Budget BUDGETABV BASIS The City of Longwood has developed and follows a program based budget format for all City funds. The budget is prepared in accordance with Generally Accepted Accounting Principles (GAAP). Governmental 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. Proprietary 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 payments on debt are budgeted in the applicable funds. The annual budget addresses only the Governmental and Proprietary groups 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 in order 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 26 FY 2020-2021 Proposed 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 particular governmental activities created by receipt of specific taxes, grants and other restricted revenues. Below are the City's Special Revenue Funds. ➢ Building Fund ➢ Police Education ➢ Special Law Enforcement Trust ➢ Special Assessment Fund ➢ Parks and Events Fund ➢ Citizens on Patrol Fund ➢ Community Emergency Response Team Fund ➢ Stormwater Management Fund City of Longwood 27 FY 2020-2021 Proposed Budget Capital Project Funds — The Capital Projects 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 projects funds the Public Facilities Improvement Fund and the Capital Projects Fund. Proprietary Fund: 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 Facilities Fund is the major proprietary fund of City of Longwood. City of Longwood 28 FY 2020-2021 Proposed Budget MAJOR REVENUE SOURCES 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. The 2020-21 budget is based on an operating millage of 5.5000. Anticipated collection of Ad Valorem Taxes (Property Taxes) revenues for the General Fund in fiscal year 2020-21 is $6,754,011, which represents approximately 41 % of total General Fund revenues. $7.00 $6.00 $5.00 c $4.00 2 $3.00 $2.00 $1.00 $0.00 AD VALOREM TAXES 6,237.773 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Adopted FY 2021 Proposed Did you know? 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 $746,705 for fiscal year 2020-21, representing approximately 5% of total General Fund Revenues. $900.00 $800.00 $700.00 $600.00 4A$500.00 c $400.00 ~$300.00 $200.00 $100.00 $0.00 COMMUNICATION TAX FY 2017 Actual FY 2018 Actual 771,011 FY 2019 Actual FY 2020 Adopted FY 2021 Proposed 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 $2,286,049 for fiscal year 2020- 21; this represents $518,043 for State Revenue Sharing, $1,600 for Mobile Home Licenses Tax, $5,000 for Crash Reports, $22,000 for Alcoholic Beverage License Tax, $1,062,063 for Half -Cent Sales Tax, $13,000 for Occupational Licenses, $9,900 for Firefighters Supplemental Compensation, $119,000 for Other Transportation, $190,053 for School Resources, and $301,390 in federal and state grants. Intergovernmental Revenues represent approximately 14% of total General Fund Revenues. City of Longwood 31 FY 2020-2021 Proposed Budget INTERGOVERNMENTAL FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Adopted FY 2021 Proposed 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 electric, water, and gas. Revenue estimates are based on expected growth and historical trends. Collections from utility taxes are estimated at $1,825,656 for fiscal year 2020-21; which represents $1,440,915 for electricity, $301,741 for water, $83,000 for gas. Utility Tax revenue represents approximately 11 % of total General Fund Revenues. UTILITY TAXES 1,708,651 FY 2017 Actual FY 2018 Actual FY 2019 Actual 1,825,656 1,728,833 f� r- f 1 FY 2020 Adopted FY 2021 Proposed City of Longwood 32 FY 2020-2021 Proposed Budget 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 $1,836,364 for fiscal year 2020-21; which represents approximately 11 % of total General Fund revenues. FRANCHISE FEES 1,801,535 1,836,364 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Adopted FY 2021 Proposed Charges for Services - Charges for Services represents fees charged as a result of direct benefit or in lieu of other charges. Charges for service revenue represents 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 fiscal year 2020-21, charges for service fees are estimated at $2,271,168, which represents approximately 14% of General Fund revenues. City of Longwood 33 FY 2020-2021 Proposed Budget $0.00 FY 2017 Actual CHARGES FOR SERVICES 2,271,168 FY 2018 Actual FY 2019 Actual FY 2020 Adopted FY 2021 Proposed Administrative Reimbursement Other Revenues — Transfer In include 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, Streets/Fleet, and General Services. The Administrative Reimbursements (Transfer In) are budgeted at $1,616,668 for fiscal 2020-21, which represents approximately 7% of General Fund revenues. OTHER REVENUES $2.50 2,197,568 City of Longwood 34 FY 2020-2021 Proposed Budget Miscellaneous Revenues Fines & Forfeitures - Includes revenues received from court fines and public safety ordinances. For fiscal year 2020-21, Fines and Forfeitures are estimated at $160,500 which represents 1 % of General Fund revenues. $170.00 $150.00 $130.00 $110.00 v N $90.00 0 0 F $70.00 $50.00 $30.00 $10.00 -$10.00 FINES AND FORFEITURES 160,500 rY Lu1/ ACTuai rY Lu15 ACLUai rY LU17 ACival rY LVLu AOopieo rY LULl rroposeo Miscellaneous Revenues — Includes revenues received from Disposition of Property, Contributions and Donations, Cemetery lots sales, and Interests. For fiscal year 2020-21, Miscellaneous Revenues are estimated at $292,100, which represents 2% of General Fund revenues. MISCELLAN $400.00 1VENUE City of Longwood 35 FY 2020-2021 Proposed Budget Special Revenue Funds Licenses and Permits - Licenses and permits includes 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 a predictions of the level of growth for the upcoming year. For fiscal year 2020-21, revenues are estimated at $1,559,500, which represents approximately 86% of Special Revenue Funds revenues. LICENSES AND PERMITS FY 2018 Actual FY 2019 Actual Enterprise Fund FY 2020 Adopted FY 2021 Proposed 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 revenue are accounted for in the Public Utility Fund. For fiscal year 2020-21, Water and Sewer Revenues are estimated at $6,091,224, which represents approximately 44% of Enterprise Funds revenues. City of Longwood 36 FY 2020-2021 Proposed Budget CHARGES FOR SERVICES $7.00 AF $0.00 FY 2017 Actual FY 2018 Actual FY 2019 Actual FY 2020 Adopted FY 2021 Proposed Impact Fees — Impact Fees are collected for commercial and residential developments. For fiscal year 2020-21, Water Impact Fees Revenues are estimated at $480,000, and Sewer Impact Fees Revenues are estimated at $720,000 for a total of $1,200,000, which represents 9% of the total Enterprise Funds revenues. IMPACT FEES $1.60 $1.40 $1.20 $1.00 c $0.80 $0.60 $0.40 $0.20 $0.00 1,200,000 City of Longwood 37 FY 2020-2021 Proposed Budget CITYWIDE BUDGET 0 CITYWIDE BUDGET OVERVIEW 0 CITYWIDE SOURCES 0 CITYWIDE USES ® CHANGES IN FUND BALANCE ANALYSIS 0 CITYWIDE BUDGET SUMMARIES 0 APPROPRIATIONS BY FUND © FTE'S CITYWIDE City of Longwood FY 2020-2021 Proposed Budget I 1 CITYWIDE BUDGET SUMMARY CITY OF LONGWOOD - BUDGET SUMMARY - ALL FUNDS FISCAL YEAR 2020-2021 SPECIAL GENERAL REVENUE CAPITAL ENTERPRISE FUND FUNDS FUNDS FUND TOTAL CASH BALANCES BROUGHT FORWARD $ 4,339,647 $ 1,299,673 $ 3,815,009 $ 897,635 $ 10,361,964 ESTIMATED REVENUES: Ad Valorem Taxes - Millage 5.5000 Sales and Use Taxes Franchise Fees Utility Service Taxes Communication Service Tax Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous Other Financing Sources Total Estimated Revenues: Transfer In Total Estimated Revenues and Transfers Total Estimated Revenues, Transfers and Balances 6,754,011 - $6,754,011 165,100 1,332,245 1,497,345 1,836,364 - - 1,836,364 1,825,656 - - 1,825,656 746,705 746,705 38,200 1,559,500 - 1,200,000 2,797,700 2,286,049 - 320,000 2,810,133 5,416,182 2,271,168 67,750 - 6,091,224 8,430,142 160,500 48,354 - - 208,854 292,100 146,610 1,594,237 63,200 2,096,147 - - 4,128,617 3,680,000 7,808,617 16,375,853 1,822,214 7,375,099 13,844,557 39,417,723 1,616,668 15,000 - 568,324 2,199,992 $ 17,992,621 $ 1,837,214 $ 7,375,099 $ 14,412,881 $ 41,617,715 $ 22,332,168 $ 3,136,887 $ 11,190,108 $ 15,310,516 $ 51,969,679 ESTIMATED EXPENDITURES: General Government 3,738,264 - - 416,209 4,154,473 Public Safety 9,593,565 724,021 4,094,929 - 14,412,515 Physical Environment 1,196,000 - 4,668,899 10,633,204 16,498,103 Transportation 1,135,979 1,121,602 - - 2,257,581 Culture & Recreation 1,585,322 86,750 100,000 - 1,772,072 Debt Service 1,010,260 33,290 821,505 660,678 2,525,733 Other Uses 100,000 28,970 128,970 Total Estimated Expenditures: 18,359,390 1,994,633 9,685,333 11,710,091 41,749,447 Transfer Out 15,000 541,348 - 1,643,644 2,199,992 Total Appropriated Expenditures and Transfers 18,374,390 2,536,981 9,685,333 13,363,736 43,949,439 Fund Balance/Reserves/Net Assets 3,957,777 600,906 1,504,775 1,956,781 8,020,240 Total Appropriated Expenditures, $ 22,332,168 $ 3,136,887 $ 11,190,108 $ 15,310,516 $ 51,969,679 and Reserves The tentative, adopted, and/or final budgets are on file in the office of the above mentioned taxing authority as a public record. City of Longwood 38 FY2020-2021 Proposed Budget CHANGES IN FUND BALANCE ANALYSIS Fund Name Actual Balance as of 9/30/2019 Fstimated Revenues FY19-20 Estimated Expenditures FY19-20 Net Change Estimated Balance as lof9/30/2020 Estimated Revenues FY20-21 Estimated Expenditures MO-21 Net Change Estimated Balanceas o 9/30/2021 a� e Chaa g 001 General Fund 3,928,192 17,852,706 (17,441,251) 411,455 4,339,646 17,992,521 (18,374,390) (381,869) 3,957,777 -2% 102 Building Fund 1,510,688 598,200 (1,237,204) (639,004) 871,684 861,649 (1,179,748) (318,099) 553,585 -37% 116Police Education Fund (2,768) 3,500 (4,902) (1,402) (4,170) 7,000 (2,830) 4,170 - 60°/ 117 Police Confiscation Fund 144,930 22,000 (19,500) 2,500 147,430 41,354 (35,500) 5,854 153,284 14% 130 Special Assessrntnu Fund (88,871) 101,858 (70,348) 31,510 (57,361) 102,311 (70,240) 32,071 (25,290) 31 % 131 Parks and Events Fund - 168,450 (72,131) 96,319 96,319 69,600 (86,750) (17,150) 79,169 -25% 132 Citizens on Patrol Fund - 23,300 (9,301) 13,999 13,999 8,300 (14,675) (6,375) 7,624 -77 % 133CERTFund - 14,200 (9,005) 5,195 5,195 9,500 (7,000) 2,500 7,695 26% 3 10 Public Facilities Fund 1,965,296 3,599,011 (1,743,610) 1,855,401 3,820,697 3,140,482 (5,456,404) (2,315,922) 1,504,775 -74% 320 Capital Projects Fund (40,165) 1,496,500 (1,462,023) 34,477 (5,688) 4,234,617 (4,229,929) 5,688 - 0% 401 Public Utilities Fund 1,274,232 12,669,114 (14,524,128) (1,855,015) (580,783) 12,644,557 (12,824,735) (180,178) (760,961) -1% 402Reneval&ReplacementFund 1,047,199 595,324 (777,708) (182,384) 864,815 568,324 (529,000) 39,324 904,139 7% 403 Impact Fees Fund 298,603 315,000 - 315,000 613,603 1,200,000 - 1,200,000 1,813,603 100% 406Stomnvate,ManagementFund 1 351,424 737,500 (859,347) (121,847) 229,577 737,500 (1,139,238) (401,738) (172,161) -54% 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. City of Longwood 39 FY 2020-2021 Proposed Budget CITYWIDE BUDGET SUMMARIES TOTAL SOURCES $51,969,679 Intergovernmental Charges for Services Fines and Forfeitures $5,416,182 $8,430,142 $208,854 10%_ 16%_ . <1% Licenses and Permits _ Miscellaneous $2,797,700 A, $2,096,147 ` 4% Communication Service Tax 1 $746,705 2% � — _ .. Other Financing Sources $7,808,617 15% Utility Service Taxes $1,825,656 4% ----.—..__..._..__._Transfer in Franchise Fees $2,199,992 $1,836,364 4% 4% i i� Sales and Use Taxes $1,497,345 3% Ad Valorem Taxes Use of Fund Balance $6,754,011 $10,351,964 13% 20% City of Longwood 40 FY 2020-2021 Proposed Budget CITYWIDE BUDGET SUMMARIES TOTAL USES $51,969,679 Physical Environment $16,498,103 _32% Transportation $2,257,581 PublicSefety _ 4% $14,412,065__ 28% \` _._Culture& Recreation $1,772,072 3% Debt Servlce $2,525,733 5% Transfer OutOther Uses General Government.._...__.____.. $2,199,992 $128,970 $4,154,473 4% <3% 8% I Aditions to Reserves $8,020,690 16% City of Longwood 41 FY 2020-2021 Proposed Budget 2021 APPROPRIATIONS BY FUND The following funds are appropriated on an annual basis according to the Budget Process for the City of Longwood General Fund Building and Inspection Fund Police Education Fund Special Law Enforcement Trust Fund Special Assessments Fund Parks and Events Fund Citizens on Patrol (COPs) CERT Fund Stormwater Management Fund Public Facilities Improvement Fund Capital Projects Fund Public Utilities Fund Public Utilities R&R Fund Public Utilities Impact Fees Fund Total City of Longwood 42 18, 374, 390 1,179, 748 2,830 35,500 70,240 86,750 14,675 7,000 1,139,238 5,456,404 4,228,929 12,824,735 529,000 43,949,439 FY 2020-2021 Proposed Budget FTE'S CITYWIDE FY 202Om2l Administration 11.5 Financial Services 9.5 Law Enforcement 50.0 Fire Department 43.5 Community Development/Building 11.5 Leisure Services 13.0 Public Works 29.0 Total FTE's 168.0 City of Longwood 43 FY 2020-202I Proposed Budget GENERAL FUND BUDGET © GENERAL FUND BUDGET SUMMARY ® GENERAL FUND SOURCES 0 GENERAL FUND REVENUE DETAIL ® GENERAL FUND USES Q GENERAL FUND ALLOCATIONS City of Longwood FY 2020-2021 Proposed Budget GENERAL FUND BUDGET SUMMARY 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET FUND BALANCE, OCTOBER 1 $ 3,023,482 $ 3,043,391 $ 3,928,192 $ 4,339,647 Sources Taxes 8,588,422 8,945,054 8,868,753 9,491,472 Licenses and Permits 1,764,294 1,831,535 1,806,689 1,874,564 Intergovenmental 2,639,519 3,359,224 2,506,173 2,286,049 Charges for Services 2,167,320 2,153,722 2,125,188 2,271,168 Fines and Forfeitures 112,674 117,600 111,900 160,500 Rents and Royalties 79,551 82,000 50,000 50,000 Miscellaneous Revenue 295,357 236,600 579,601 242,100 Total Sources 15,647,138 16,725,735 16,048,304 16,375,853 Transfers In 2,197,568 1,804,402 1,804,402 1,616,668 Use of Fund Balance - - - 381,869 Total Estimated Sources, Transfers and FB 17,844,706 18,530,137 17,852,706 18,374,390 Uses City Commission 100,248 101,084 92,311 99,693 City Clerk 355,424 474,746 430,001 426,444 City Manager 195,158 241,734 256,329 180,705 City Attorney 169,155 180,000 180,000 180,000 General Services 128,186 176,092 161,377 157,283 Human Resources 767,401 883,469 770,237 885,526 Information Technology 734,111 799,075 806,903 771,352 Financial Services 1,909,049 1,676,462 1,816,410 1,691,219 Law Enforcement 4,668,717 5,026,990 4,577,072 5,107,144 Fire & Rescue 4,740,318 4,903,329 4,529,358 5,047,880 Planning/Economic Development 656,719 924,481 727,695 698,863 Leisure Services 1,446,001 1,969,319 1,889,611 1,977,302 Public Works Streets 1,069,507 1,230,688 1,070,098 1,135,979 Total Uses 16,939,996 18,587,469 17,307401 18,359,390 Transfers Out - 133,850 133,850 15,000 Total Uses and Transfers 16,939,996 18,721,319 17,441251 18,374,390 Total Revenue (Over/Under) Expenditures 904,710 (191,182) 411,455 - Total Appropiations and Reserves- 17,844,706 18,530,137 17,852,706 18,374,390' FUND BALANCE, SEPTEMBER 30 3,928,192 2,852,209 4,339,647 3,957,777 % OPERATING RESERVE 23% 15% 25% 22% City of Longwood 44 FY 2020-2021 Proposed Budget GENERAL FUND TOTAL SOURCES $1893749390 Ucenses and Permits $1,874,564 10%_, Intergovernmental $2,286,049 r 13% I / Taxes $9,491,472 _.., 52% —Charges for Services i $2,271,168 / 12% __,—_.Fines and Forfeitures $260,500 <1% i Use of Reserves- l•_ Rents and Royalties $381,869 $50,000 2% Transfer In <1% $1,616,668 Miscellaneous Revenue 9% $242,100 1% City of Longwood 45 FY 2020-2021 Proposed Budget GENERAL FUND REVENUE DETAIL 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET Taxes Ad Valorem Taxes 5.5000 5,898,372 6,237,773 6,264,630 6,754,011 Sales & Use Taxes 168 100 100 100 Utility Tax/Electric 1,373,834 1,388,356 1,438,511 1,440,915 Utility Tax/Water 254,408 254,477 269,350 301,741 Utility Tax/Gas 80,409 86,000 80,220 83,000 Communication Service Tax 771,011 820,128 755,942 746,705 Local Business Tax 210,221 158,220 60,000 165,000 Total Taxes 8,588,422 8,945,054 8,868,753 9,491,472 Licenses and Permits Permits, Fees & Licenses/Building Permit 112 - 600 600 Franchise Fees - Electric 1,310,110 1,366,533 1,323,951 1,363,990 Franchise Fees - Gas 25,046 30,000 29,000 30,000 Franchise Fees - Solid Waste 405,308 405,002 415,538 442,374 Miscellaneous Permit 18,368 17,000 18,600 18,600 Fire Inspections 5,350 13,000 19,000 19,000 Total Licenses and Permits 1,764,294 1,831,535 1,806,689 1,874,564 Intergovernmental Federal Grants/HIDTA Grant 5,875 20,000 20,000 20,000 Federal Grants/COPS - 95,000 - - Federal Grants/OJPBullet Proof Vest 6,341 5,000 5,000 5,000 Federal Grants/JAG Grant 3,489 4,000 4,000 4,000 Federal Grants/DOJ-Byre Grant 17,535 15,000 15,000 15,000 Federal Grants/Cares Act/Covid- 19 - - 21,179 - Federal Grants/FEMA 320,203 798,980 707,125 301,390 MOT Contract Agreement 111,740 115,000 111,740 119,000 State Shared Revenue 530,275 556,264 440,183 518,043 Mobile Home Licenses Tax 1,533 1,600 1,600 1,600 Alcoholic Beverage License 18,354 23,000 15,000 22,000 Crash Reports - - 5,000 5,000 Half -Cent Sales Tax 1,059,099 1,107,908 900,700 1,062,063 Firefighters Supplemental Compensation 18,132 9,900 9,900 9,900 Firefighters Supplemental Compensation 347,705 337,182 - - School Resource Officer 187,751 257,390 236,746 190,053 County Occupational License 11,488 13,000 13,000 13,000 Total Intergovernmental 2,639,519 3,359,224 2,506,173 2,286,049 City of Longwood 46 FY 2020-2021 Proposed Budget GENERAL FUND REVENUE DETAIL Charges for Services Cost Recovery Builders Wayfinder Fees Police Services Police Services/OCDETF-DOJ Off Duty Detail Ambulace Fees Garbage Billing Fees Parks & Recreation/Special Events Fees Park & Recreation/Donations Parks & Recreation/Community Bldg Rentals Parks & Recreation/Reiter Park Rentals Parks & Recreation/Field Rentals Parks & Recreation/Miscellaneous Activity Parks & Recreation/LBR-Field Use Agreement Parks & Recreation/Concession Babe Ruth Parks & Recreation/Sunrrner Camp Building Attendant Services Development Impact Fees Total Charges for Services Fines and Forfeits Parking Fees Security Alarm Fees Other Fines Other Fines -Investigative Cost Recovery Court Ordered Restitution Other Fines -Code Enforcement Fines Total Fines and Forfeits Miscellaneous Revenue Interests Rents & Royalties Cemetery Lots Donations Private Sources Donations Private Sources/Employee Events 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET 66,515 75,891 75,891 75,891 380 1,400 1,400 1,400 61 8,200 8,200 8,200 5,332 16,000 5,500 16,000 42,143 40,000 40,000 42,000 749,327 744,704 776,707 789,337 1,103,621 1,071,527 1,096,857 1,117,140 150 2,500 100 2,500 2,500 - - 2,500 86,641 85,000 50,232 95,000 1,900 2,500 1,000 2,500 2,535 2,000 1,500 2,600 2,070 - 1,700 3,000 6,750 13,500 6,750 13,500 3,000 3,000 3,000 3,000 53,555 47,000 22,800 55,000 30,038 30,000 20,000 30,000 10,804 10,500 13,551 11,600 2,167,320 2,153,722 2,125,188 2,271,168 840 600 2,200 2,500 5,645 5,000 13,500 13,000 80,061 86,000 40,000 83,000 25,934 16,000 23,000 26,000 193 10,000 200 3,000 - - 33,000 33,000 112,674 117,600 111,900 160,500 4,074 5,000 5,000 5,000 79,551 82,000 50,000 50,000 49,730 25,000 29,000 30,000 16,116 6,000 2,000 3,000 - - 3,500 3,500 City of Longwood 47 FY 2020-2021 Proposed Budget GENERAL FUND REVENUE DETAIL Other Miscellaneous Revenue Other Miscellaneous Revenue Candidate Qualifying Fee Total Miscellaneous Revenue Transfer In Administrative Transfer - Public Utilities Administrative Transfer - Stormwater Fund Administrative Transfer - Building Fund Total Transfer In Use of Fund Balance Total Revenues 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET 128,033 120,000 522,501 120,000 97,404 80,000 17,000 80,000 - 600 600 600 374,909 318,600 629,601 292,100 1,405,635 1,100,599 1,100,599 1,075,320 100,000 47,287 47,287 39,953 691,933 656,516 656,516 501,395 2,197,568 1,804,402 1,804,402 1,616,668 191,182 381,869 17,844,706 18,721,319 17,852,706 18,374,390 City of Longwood 48 FY 2020-2021 Proposed Budget GENERAL FUND TOTAL USES $1893749390 Public Safety $9,593, 565..._..._..._.... Physical Environment $1,196,000 7% i i .__._...Transportation $1,135,979 General Government._..-- ----- 6% $3,738,264 20% Other Uses___-- $100,000\-Culture & Recreation <3% Transfer Out $1,585,322 $15,000 9% <1% `Debt Service $1,010,260 5% City of Longwood 49 FY 2020-2021 Proposed Budget GENERAL FUND ALLOCATIONS The General Fund reflects a decrease in total expenditures of $346,929 or 2% from $18,721,319 in FY2019-20 to $18,374,390 in FY2020-21. Estimated revenues decreased by $537,617 from a total budget of $18,530,137 in FY2019-20 to $17,992,521 in FY2020-21. An additional $381,869 of fund reserves will be used to balance the total General Fund revenues to $18,374,390. City of Longwood 50 FY 2020-2021 Proposed Budget V, DEPARTMENTS 0 ADMINISTRATION 0 HUMAN RESOURCES/RISK MANAGEMENT 0 FINANCIAL SERVICES ® INFORMATION TECHNOLOGY ® LAW ENFORCEMENT Ql FIRE AND RESCUE 0 PLANNING/ECONOMIC DEVELOPMENT © LEISURE SERVICES ® PUBLIC WORKS STREETS City of Longwood FY 2020-2021 Proposed Budget I 1 Elected Officials City Clerk Michelle Longo Executive Assistant to the City Clerk / City Manager Sr. Administrative Assistant Receptionist I PT Records Clerk Facilities Construction & Maintenance Specialist Acting City Manager Clint Gioielli COV�3Y9J City of Longwood 51 FY 2020-2021 Proposed Budget CITY CONS RSSION 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 up of five (5) district Commissioners. The City Commission provides leadership and 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 52 FY 2020-2021 Proposed Budget CITY CoNmssIor SUMMARY 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget Mayor 1 1 1 1 Commissioners 4 4 4 4 TOTAL 5 5 5 5 Personnel Expenses 70,257 70,746 70,223 70,728 Operating Expenses 29,991 30,338 22,088 28,965 Capital Expense - - - - TOTAL 100,248 101,084 929311 999693 Funding Source 2019 2020 2020 2021 Actual Budget Estimate Budget General Fund 100,248 101,084 92,311 99,693 City of Longwood 53 FY 2020-2021 Proposed Budget CITY COMM LINE ITEM DETAIL 2019 2020 2020 2021 Account Number Account Title Actual Budget Estimate Budget 001-1000-511-1100 Executive Salaries 60,002 60,000 60,002 60,000 001-1000-511-2100 F.I.C.A. 4,097 4,590 4,070 4,590 001-1000-511-2200 Retirement Contribution 6,000 6,000 6,000 6,000 001-1000-511-2400 Workers Compensation 157 156 151 138 Subtotal Personnel Services 70,257 70,746 70,224 70,728 001-1000-511-3400 Other Contractual Services - - - - 001-1000-511-4020 Commission Development 18,482 16,600 9,000 15,150 001-1000-511-4100 Communications 2,880 3,600 3,600 3,600 001-1000-511-4800 Community Relations 4,352 5,000 5,000 5,000 001-1000-511-4900 Other Charges & Obligations 107 850 200 850 001-1000-511-5400 Books, Pubs, Subs & Memberships 4,170 4,288 4,288 4,365 Subtotal Operating 29,991 30,338 22,088 28,965 001-1000-511-6400 Capital Equipment - - - - Subtotal Capital - - - - TOTAL CITY COMMISSSION 100,248 101,084 92312 99,693 City of Longwood 54 FY 2020-2021 Proposed 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 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, overseeing the City's Cemetery, and administering oaths to all elected officials. Conducts Elections City of Longwood 55 FY 2020-2021 Proposed Budget CITY CLERK SUMMARY 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget City Clerk 1 1 1 1 Receptionist 1 1 1 1 Records Clerk 0 0.5 0.5 0.5 Senior Admin Assistant 1 1 1 1 Executive Assistant 1 1 1 1 TOTAL 4 4.5 4.5 4.5 Personnel Expenses 274,615 306,954 288,526 312,048 Operating Expenses 80,809 110,586 79,063 114,396 Capital Expense - 57,206 62,412 - TOTAL 355,424 4749746 430,001 4269444 Funding Source General Fund 2019 2020 2020 2021 Actual Budget Estimate Budget 355,424 474,746 430,001 426,444 City of Longwood 56 FY 2020-2021 Proposed Budget CITY CLERK LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021 Actual Budget Estimate Budget 001-1200-512-1200 Regular Salaries and Wages 207,160 229,968 218,837 235,489 001-1200-512-1400 Overtime 781 - 149 - 001-1200-512-2100 F.I.C.A. 15,589 17,593 16,377 18,015 001-1200-512-2200 Retirement Contributions 19,604 21,759 21,087 21,911 001-1200-512-2300 Life and Health Insurance 30,954 37,037 31,571 36,091 001-1200-512-2400 Workers Compensation 528 598 505 542 Subtotal Personnel Services 274,615 306,954 288,526 312,048 001-1200-512-3100 Professional Services 1,054 2,600 1,600 2,600 001-1200-512-3400 Other Contractual Services 6,927 17,288 10,000 22,388 001-1200-512-4020 Employee Development 1,343 3,950 2,500 4,950 001-1200-512-4100 Communications 1,117 1,153 1,153 1,153 001-1200-512-4200 Postage 18,000 19,000 7,000 18,000 001-1200-512-4300 Utility Services 12,995 14,500 14,000 14,500 001-1200-512-4400 Rentals and Leases 1,248 2,610 2,610 2,620 001-1200-512-4600 Repair and Maintenance 405 2,500 500 2,500 001-1200-512-4700 Printing and Binding 3,639 14,450 5,000 14,300 001-1200-512-4800 Community Relations 2,627 5,000 3,000 5,300 001-1200-512-4900 Other Charges Obligations 14,425 18,500 14,500 17,000 001-1200-512-5100 Office Supplies 873 1,000 900 1,000 001-1200-512-5200 Operating Supplies 4,017 4,100 4,100 4,150 001-1200-512-5220 Repurchase of Lots 11,700 3,000 11,700 3,000 001-1200-512-5400 Books, Pubs, Subs & Memberships 439 935 500 935 Subtotal Operating 80,809 110,586 79,063 114,396 001-1200-512-6400 Capital Equipment - 57,206 62,412 - Subtotal Capital - 57,206 62,412 - TOTAL CITY CLERK 355,424 474,746 430,001 426,444 City of Longwood 57 FY 2020-2021 Proposed 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, 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. Administrative Support to Commission Execution of City City of Longwood 58 FY 2020-2021 Proposed Budget CITY MANAGERI SUMMARY 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget City Manager 1 1 1 1 TOTAL 1 1 1 1 Personnel Expenses 177,714 179,969 238,630 170,025 Operating Expenses 17,444 33,445 17,700 10,680 Capital Expense - 500 - - Other Expenses - 27,820 - - TOTAL 1959158 2419734 256 330 1809,705 Funding Source General Fund 2019 2020 2020 Actual Budget Estimate 195,158 241,734 256,330 2021 Budget 180,705 City of Longwood 59 FY 2020-2021 Proposed Budget LINE ITEM DETAIL Account Number 001-1400-512-1200 001-1400-512-1400 001-1400-512-2100 001-1400-512-2200 001-1400-512-2300 001-1400-512-2400 001-1400-512-3100 001-1400-512-3400 001-1400-512-4020 001-1400-512-4100 001-1400-512-4200 001-1400-512-4610 001-1400-512-4700 001-1400-512-4800 001-1400-512-4900 001-1400-512-5100 001-1400-512-5200 001-1400-512-5400 Account Title Regular Salaries and Wages Overtime F.LC.A. Retirement Contributions Life and Health Insurance Workers Compensation Subtotal Personnel Services CITY MANAGER 2019 2020 2020 2021 Actual Budget Estimate ` Budget 13 7, 874 140,608 178,985 13 0, 950 2,779 - - - 10,237 10,757 13,185 10,018 13,262 14,061 20,138 13,095 13,216 14,178 23,959 15,661 347 366 2,362 301 177,714 179,969 238,630 170,025 Professional Services - 5,000 - - Other Contractual Services 9,900 10,000 10,000 - Employee Development 1,538 6,355 1,500 3,000 Communications 1,264 1,200 1,200 1,080 Postage 62 200 50 200 Repair and Maintenance - 1,000 300 1,000 Printing and Binding - 500 500 250 Promotional Activities 1,129 4,000 1,000 2,000 Other Charges Obligations - 500 - - Office Supplies 486 350 350 350 Operating Supplies 1,420 800 800 800 Books, Pubs, Subs & Memberships 1,645 3,540 2,000 2,000 Subtotal Operating 17,444 33,445 17,700 10,680 001-1400-512-6400 Capital Equipment Subtotal Capital 500 - - 500 - - 001-1400-512-9800 Reserve for Contingency - 27,820 - Subtotal Other - 27,820 - - TOTAL CITY MANAGER 195,158 241,734 256,330 180,705 City of Longwood 60 FY 2020-2021 Proposed 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. Opinions on Specific Matters City of Longwood 61 FY 2020-2021 Proposed Budget CITY ATTORNEY SUMMARY 2019 2020 2020 2021 Actual Budget Estimate Budget Personnel Expenses Operating Expenses 16%155 180,000 180,000 180,000 Capital Expense - - - - Other Expenses - - - - TOTAL 169,155 1809000 180 000 1809000 Funding Source General Fund LINE ITEM DETAIL Account Number 2019 Actual 169,155 Account Title 2020 2020 Budget Estimate 180,000 180,000 2021 Budget 180,000 2019 2020 2020 2021 Actual Budget Estimate Budget 001-1000-511-3100 Professional Services General 132,981 155,000 155,000 155,000 001-1000-511-3110 Professional Services Litigation 36,174 25,000 25,000 25,000 Subtotal Operating 169,155 180,000 180,000 180,000 TOTAL CITY ATTORNEY 169,155 180,000 180,000 180,000 City of Longwood 62 FY 2020-2021 Proposed Budget Elected Officials Acting City Manager Clint Gioielli (407);260-3440 Human Resources Department Lee Ricci Human Resources / Risk Management Director (407) 260-3466 Payroll / HR Coordinator HR Generalist City of Longwood 63 FY 2020-2021 Proposed Budget HUMAN RESOURCES/RISK MANAGEMENT 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, 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 workers compensation, liability insurance and unemployment claim issues. Employee Benefit Fair City of Longwood 64 FY 2020-2021 Proposed Budget HUMAN RESOURCES/RISK MANAGEMENT SUMMARY Authorized Positions 2019 2020 2020 2021 Actual Budget Estimate Budget HR & Risk Management Director 1 1 1 1 Payroll/HR Coordinator 1 1 1 1 HR Generalist 1 1 1 1 TOTAL 3. 3 3 3 Personnel Expenses 303,115 324,900 314,147 328,816 Operating Expenses 464,286 458,569 402,090 456,710 Capital Expense - - 4,000 - Other Expenses - 100,000 50,000 100,000 TOTAL 767,401 8839469 770,237 885,526 Funding Source 2019 2020 2020 2021 Actual Budget Estimate Budget General Fund 767,401 883,469 770,237 885,526 City of Longwood 65 FY 2020-2021 Proposed Budget HUMAN RESOURGES/RISK MANAGEMENT LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021, Actual Budget Estimate Budget 001-1300-513-1200 Regular Salaries and Wages 229,895 238,545 239,604 240,139 001-1300-513-1400 Overtime 1,906 1,000 270 500 001-1300-513-2100 F.I.C.A. 17,174 18,249 17,734 18,409 001-1300-513-2200 Retirement Contributions 21,441 22,966 23,053 24,014 001-1300-513-2300 Life and Health Insurance 23,968 25,520 25,785 27,501 001-1300-513-2400 Workers Compensation 580 620 555 553 001-1300-513-2500 Unemployment Compensation - 7,000 272 7,000 001-1300-513-2800 Employee Programs 8,151 11,000 6,874 10,700 Subtotal Personnel Services 303,115 324,900 314,147 328,816 001-1300-513-3100 Professional Services 62,487 75,150 75,150 75,150 001-1300-513-3400 Other Contractual Services 16,296 20,000 20,500 20,000 001-1300-513-4020 Employee Development 1,660 3,660 1,000 3,656 001-1300-513-4100 Communications 720 2,284 1,440 1,440 001-1300-513-4200 Postage 17 100 100 100 001-1300-513-4500 Liability Insurance 274,652 352,000 300,000 352,000 001-1300-513-4520 Insurance Deductible 106,426 - - - 001-1300-513-4700 Printing and Binding 635 1,000 1,000 1,000 001-1300-513-4900 Other Charges Obligations 240 1,500 1,500 1,500 001-1300-513-5100 Office Supplies 529 1,200 600 1,200 001-1300-513-5200 Operating Supplies 354 500 - - 001-1300-513-5400 Books, Pubs, Subs & Memberships 269 1,175 800 664 Subtotal Operating 464,286 458,569 402,090 456,710 001-1300-513-6400 Capital Equipment - - 4,000 - Subtotal Capital - - 4,000 - 001-1300-513-9800 Reserve for Contingency - 100,000 50,000 100,000 Subtotal Other - 100,000 50,000 100,000 Total Human Resources/Risk Management 767,401 883,469 770,237 885,526 City of Longwood 66 FY 2020-2021 Proposed Budget GENERAL SERVICES Under the direction of the City Clerk, General Services provides preventative maintenance of City -owned buildings to help prolong usefulness and prevent services in maintaining all City facilities. General Services monitor and repair minor building deficiencies. City of Longwood 67 FY 2020-2021 Proposed Budget GENERAL SERVICES SUMMARY 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget Facilities Const. & Maintenance Specialist 1 1 1 1 TOTAL 1 1 1 1 Personnel Expenses Operating Expenses Capital Expense Other Expenses Funding Source General Fund 60,422 62,962 67,765 93,130 63,007 63,813 88,370 93,470 - 20,000 10,000 - TOTAL 128,186 176,092 1619377 157,283 2019 2020 Actual Budget 128,186 176,092 2020 2021 Estimate Budget 161,377 157,283 City of Longwood 68 FY 2020-2021 Proposed Budget GENERAL SERVICES LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021 Actual Budget Estimate Budget 001-1610-513-1200 Regular Salaries and Wages 42,726 44,264 44,555 44,654 001-1610-513-2100 F.I.C.A. 3,207 3,386 3,341 3,416 001-1610-513-2200 Retirement Contribution 4,107 4,426 4,455 4,465 001-1610-513-2300 Life and Health Insurance 7,919 8,437 8,522 9,175 001-1610-513-2400 Workers Compensation 2,463 2,448 2,133 2,103 Subtotal Personnel Services 60,422 62,962 63,007 63,813 001-1610-513-3400 Other Contractual Services 14,974 16,160 15,500 17,000 001-1610-513-4100 Communications 720 720 720 720 001-1610-513-4300 Utility Services 39,233 41,000 41,000 41,000 001-1610-513-4600 Repair and Maintenance 3,236 15,000 15,000 15,000 001-1610-513-4610 Repair and Maintenance -Vehicles - 750 650 750 001-1610-513-5200 Operating Supplies 8,756 17,000 15,000 17,500 001-1610-513-5510 Fuel 846 2,500 500 1,500 Subtotal Operating 67,765 93,130 88,370 93,470 001-1610-513-9800 Reserve for Contingency - 20,000 10,000 - Subtotal Other - 20,000 10,000 - TOTAL GENERAL SERVICES 128,186 176,092 161,377 157,283 City of Longwood 69 FY 2020-2021 Proposed Budget Account Clerk II Elected Officials Acting City Manager Clint Gioielli (407) 260-3445 Financial Services Judith Rosado, Directorof Financial Services (407)260-3475 Financial & Procurement Analyst City of Longwood 70 FY 2020-2021 Proposed Budget FINANCIAL SERVICES The Finance Department is comprised of three (3) divisions: Finance, Purchasing, and Utility Billing. Utility Billing is funded by the Public Utility Fund. These divisions are responsible for managing the City's resources in an effective and efficient manner. Other responsibilities include budget preparation, cash management (disbursements and collections), purchasing, cash management, fixed assets, general ledger accounting, financial reporting, debt administration and investments, annual audit, and other functions relating to the City's finances. Reporting City of Longwood 71 FY 2020-2021 Proposed Budget FINANCIAL SERVICES 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget Financial Services Director 1 1 1 1 Accounting Manager 1 1 1 1 Accounting Clerk II 1 1 1 1 Financial/Procurement Analyst 1 1 1 1 TOTAL 4 4 4 4 Personnel Expenses Operating Expenses Capital Expense Other Expenses Funding Source General Fund 290,353 278,551 81,803 96,680 298,907 312,323 217,383 76,680 TOTAL 372,156 3759231 516,290 3899003 2019 2020 2020 2021 Actual Budget Estimate Budget 372,156 375,231 516,290 389,003 City of Longwood 72 FY 2020-2021 Proposed Budget FINANCIAL SERVICES LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021 Actual Budget Estimate Budget 001-1600-513-1200 Regular Salaries and Wages 232,984 222,714 237,939 242,914 001-1600-513-1400 Overtime 897 - 251 - 001-1600-513-2100 F.I.C.A. 17,767 17,038 18,015 18,583 001-1600-513-2200 Retirement Contribution 22,333 22,120 23,794 24,291 001-1600-513-2300 Life and Health Insurance 15,783 16,101 18,359 25,977 001-1600-513-2400 Workers Compensation 590 579 549 558 Subtotal Personnel Services 290,353 278,551 298,907 312,323 001-1600-513-3200 Accounting and Auditing 36,000 37,500 37,500 37,500 001-1600-513-3400 Other Contractual Services 11,800 40,500 135,500 20,500 001-1600-513-4020 Employee Development 2,505 4,000 1,000 4,000 001-1600-513-4100 Communications 720 720 720 720 001-1600-513-4200 Postage 7 260 10 260 001-1600-513-4600 Repair and Maintenance 20 100 103 100 001-1600-513-4625 Hurricane Dorian 2019 20,955 - 10,000 - 001-1600-513-4626 Coronavirus - - 20,000 - 001-1600-513-4700 Printing and Binding 365 1,000 800 1,000 001-1600-513-4900 Other Charges & Obligations 7,156 9,000 9,000 9,000 001-1600-513-5100 Office Supplies 762 1,000 1,000 1,000 001-1600-513-5200 Operating Supplies 394 1,850 1,000 1,850 001-1600-513-5400 Books, Pubs, Subs & Memberships 1,120 750 750 750 Subtotal Operating 81,803 96,680 217,383 76,680 001-1600-513-6400 Capital Equipment - - - - Subtotal Capital - - - - TOTAL FINANCIAL SERVICES 372156 375,231 516,290 389,003 City of Longwood 73 FY 2020-2021 Proposed Budget PURCHASING Purchasing is responsible for the centralized management of the procurement function in order to maximize the City's purchasing power. The program provides standard purchasing guidelines and insures fair and equitable treatment of City vendors. This division also administers the purchasing/procurement card process. Fair and Open Competition Simplify Revision City of Longwood 74 FY 2020-2021 Proposed Budget PURCHASIN* 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget Purchasing Manager 1 1 1 1 TOTAL 1 1 1 1 Personnel Expenses 98,658 103,726 103,168 105,666 Operating Expenses 322 1,505 952 550 Capital Expense - - - - Other Expenses - - - - TOTAL 98,980 1059231 104,120 1069216 Funding Source General Fund 2019 2020 2020 2021 Actual Budget Estimate Budget 98,980 105,231 104,120 106,216 City of Longwood 75 FY 2020-2021 Proposed Budget 1 . ®• =�;' LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021 Actual Budget Estimate Budget 001-1500-513-1200 Regular Salaries and Wages 73,551 76,200 76,159 76,870 001-1500-513-1400 Overtime 132 - - - 001-1500-513-2100 F.I.C.A. 4,676 5,829 4,785 5,881 001-1500-513-2200 Retirement Contribution 7,069 7,620 7,616 7,687 001-1500-513-2300 Life and Health Insurance 13,047 13,879 14,429 15,051 001-1500-513-2400 Workers Compensation 184 198 179 177 Subtotal Personnel Services 98,658 103,726 103,168 105,666 001-1500-513-4020 Employee Development 84 600 47 100 001-1500-513-4900 Other Charges & Obligation - 200 200 50 001-1500-513-5100 Office Supplies 128 100 100 100 001-1500-513-5200 Operating Supplies - 100 100 100 001-1500-513-5400 Books, Pubs, Subs & Memberships 110 505 505 200 Subtotal Operating 322 1,505 952 550 001-1500-513-6400 Capital Equipment Subtotal Capital TOTAL PURCHASING 98,980 105,231 104,120 . 1069216 City of Longwood 76 FY 2020-2021 Proposed Budget UTII.,ITY 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. City of Longwood 77 FY 2020-2021 Proposed Budget UTILITY BILLING SUMMARY 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget Utility Billing Manager 1 1 1 1 Customer/Field Service Rep 2 2 2 2 Field Service Representative 0 0 0.5 0.5 Meter Reader 0 0 1 1 TOTAL 3 3 4.5 4.5 Personnel Expenses Operating Expenses Capital Expense Other Expenses Funding Source General Fund Public Utility Fund 190,619 260,994 1,248,030 1,352,480 244,327 263,729 1,344,180 1,348,480 TOTAL , 1,438,650 1,613,474 1,588,507 11-6121209 2019 2020 2020 2021 Actual Budget Estimate Budget 1,437,913 1,196,000 1,196,000 1,196,000 737 417,474 392,507 416,209 City of Longwood 78 FY 2020-2021 Proposed Budget UTILITY BILLING LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021 Actual Budget Estimate Budget 001-1615-513-1200 Regular Salaries and Wages 138,640 - - - 001-1615-513-1400 Overtime 2,991 - - - 001-1615-513-2100 F.I.C.A. 10,143 - - - 001-1615-513-2200 Retirement Contribution 13,392 - - - 001-1615-513-2300 Life and Health Insurance 24,372 - - - 001-1615-513-2400 Workers Compensation 345 - - - 401-1615-513-1200 Regular Salaries and Wages 331 183,251 178,290 187,221 401-1615-513-1400 Overtime 25 1,000 244 1,000 401-1615-513-2100 F.I.C.A. 33 14,095 12,771 14,399 401-1615-513-2200 Retirement Contribution 2 18,410 16,733 18,822 401-1615-513-2300 Life and Health Insurance 1 43,758 34,171 39,855 401-1615-513-2400 Workers Compensation - 479 2,117 2,432 Subtotal Personnel Services 190,275 260,994 244,327 263,729 001-1615-513-3400 Other Contractual Services 85,401 - - - 001-1615-513-4020 Employee Development 373 - - - 001-1615-513-4100 Communication 451 - - - 001-1615-513-4200 Postage 25,761 - - - 001-1615-513-4400 Rentals & Leases 3,286 - - - 001-1615-513-4900 Other Charges & Obligations 41,665 - - - 001-1615-513-5100 Office Supplies 723 - - - 001-1615-513-5200 Operating Supplies 1,742 - - - 001-1615-513-5500 Fuel 256 - - - 001-1615-513-6400 Capital Equipment 3,797 - - - 001-1615-534-4310 Solid Waste Disposal 1,084,575 1,196,000 1,196,000 1,196,000 401-1615-513-3400 Other Contractual Services - 36,100 30,000 20,350 401-1615-513-4020 Employee Development - 3,000 3,000 3,000 401-1615-513-4100 Communications - 480 480 480 401-1615-513-4200 Postage - 35,000 35,000 43,000 401-1615-513-4400 Rentals & Leases - 4,800 6,100 8,500 401-1615-513-4610 Repairs and Maintenance -Vehicles - 2,000 1,500 2,000 401-1615-513-4900 Other Charges & Obligations - 65,000 64,950 65,000 401-1615-513-5100 Office Supplies - 1,000 1,000 1,000 401-1615-513-5200 Operating Supplies - 3,000 3,000 3,000 401-1615-513-5400 Books, Pubs, Subs & Memberships - 100 150 150 401-1615-513-5500 Fuel - 6,000 3,000 6,000 Subtotal Operating 1,248,030 1,352,480 1,344,180 1,348,480 001-1615-513-6400 Capital Equipment - - - - Subtotal Capital - - - - TOTAL UTILITY BILLING 1,438,305 1,613,474 1,588,507 1,612,209 City of Longwood 79 FY 2020-2021 Proposed Budget Elected Officials Acting City Manager Clint Gioielli (407) 260-3440 Information Technology Craig Dunn, Director (407) 263-2333 Information Technology Business Analyst City of Longwood 80 FY 2020-2021 Proposed Budget INFORMATION TECHNOLO Y 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. Increase Levels _r City of Longwood 81 FY 2020-2021 Proposed Budget INFORMATION TECHNOLOGY SUMMARY Authorized Positions 2019 Actual Information Technology Director 1 Information Technology Analyst 1 TOTAL 2 Personnel Expenses Operating Expenses Capital Expense Debt Services Other Expenses Funding Source General Fund 220,594 415,874 97,643 TOTAL 734,111 2019 Actual 734,111 2020 2020 2021 Budget Estimate Budget 1 1 1 1 1 1 2 2 2 228,175 233,828 236,907 455,677 453,520 456,691 59,680 64,014 20,933 55,543 55,541 56,821 799,075 806,903 771,352 2020 2020 2021 Budget Estimate Budget 799,075 806,903 771,352 City of Longwood 82 FY 2020-2021 Proposed Budget LINE ITEM DETAIL Account Number 001-1640-513-1200 001-1640-513-1400 001-1640-513-2100 001-1640-513-2200 001-1640-513-2300 001-1640-513-2400 001-1640-513-3100 001-1640-513-3400 001-1640-513-4020 001-1640-513-4100 001-1640-513-4400 001-1640-513-4600 001-1640-513-5100 001-1640-513-5200 001-1640-513-5400 INFORMATION TECHNOLOGY Account Title Regular Salaries and Wages Overtime F.I.C.A. Retirement Contribution Life and Health Insurance Workers Compensation Subtotal Personnel Services 2019 2020 2020 2021 Actual Budget Estimate Budget 172,631 178,849 180,020 180,422 1,684 - - - 12,975 13,682 12,783 13,802 16,588 17,885 18,002 18,042 16,278 17,295 22,606 24,226 438 465 417 415 220,594 228,175 233,828 236,907 Professional Services 3,591 4,000 4,000 4,000 Other Contractual Services 291,819 294,348 294,348 304,187 Employee Development - 3,775 2,000 3,775 Communications 32,105 22,853 22,853 22,853 Rentals & Leases 59,554 82,422 86,374 72,422 Repair and Maintenance 5,110 10,000 5,666 10,000 Office Supplies - - - 100 Operating Supplies 23,496 38,079 38,079 39,154 Books, Pubs, Subs & Memberships 200 200 200 200 Subtotal Operating 415,874 455,677 453,520 456,691 001-1640-513-6400 Capital Equipment - 59,680 64,014 20,933 Subtotal Capital - 59,680 64,014 20,933 001-1640-513-7100 Capital Lease Principal 86,018 45,195 45,194 47,338 001-1640-513-7200 Capital Lease Interest 11,625 10,348 10,347 9,483 Subtotal Debt Service 97,643 55,543 55,541 56,821 001-1640-513-9800 Reserve for Contingency Subtotal Other TOTAL INFORMATION TECHNOLOGY 734,111 799,075 806,903 771,352 City of Longwood 83 FY 2020-2021 Proposed Budget Enforcement Bureau I Patrol Sergeants I I Patrol Officers I Elected Officials Acting City Manager Clint Gioielli (407) 260-3445 Police Department David Dowda, Chief of Police (4071260-3407 I :, vnpucy,v.w Spedal Operations Lieutenant Special Operations Sergeants Investigators & Traffic Officers I Evidence Custodian I Administrative Services Bureau Support Lieutenant Administrative'Manager Support Sergeant Accreditation Officer I Support Corporal I Community Relations Officer I Sr. Administrative Assistant I Administrative Assistant I City of Longwood 84 FY 2020-2021 Proposed Budget LAW ENFORCEMENT The Police Department provides management and organizational support to all levels of operations. The Department manages and supervises all personnel and program functions in support of police operations. The Police 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 fighting techniques utilizing advanced and innovative equipment and procedures to protect and serve the citizens of Longwood. of Police Officers Latests Resources and Equipment Safe, Clean and City of Longwood 85 FY2020-2021 Proposed Budget LAW ENFORCEMENT SUMMARY 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget Police Chief 1 1 1 1 Deputy Police Chief 1 1 1 1 Police Lieutenant 3 3 3 3 Police Sergeant 6 6 6 6 Police Corporal 7 7 7 7 Police Officer 26 27 27 27 Police Evidence Custodian 1 1 1 1 Police Administrative Manager 1 1 1 1 Senior Administrative Assistant 3 2 2 2 Administrative Assistant I 1 1 1 TOTAL 50 50 50, 50 Personnel Expenses Operating Expenses Capital Expense Debt Services Other Expenses Funding Source General Fund 4,243,102 4,529,421 4,079,879 4,497,478 311,694 357,460 352,985 357,525 - - 14,100 - 113,922 130,109 130,108 252,141 - 30,000 20,000 5,000 TOTAL 4,668,717 5,046,990 4,597,072 5,112,144 `. 2019 2020 2020 2021 Actual Budget Estimate Budget 4,668,717 5,046,990 4,597,072 5,112,144 City of Longwood 86 FY 2020-2021 Proposed Budget LAW ENFORCEMENT LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021 Actual Budget Estimate Budget 001-2600-521-1200 Regular Salaries and Wages 2,484,265 2,925,050 2,668,332 2,844,587 001-2600-521-1240 Holiday Pay 102,233 122,920 99,045 85,204 001-2600-521-1250 Extra Duty Detail 38,745 58,463 34,824 58,463 001-2600-521-1260 Special Assignment Pay 4,603 5,770 8,180 5,770 001-2600-521-1400 Overtime 142,498 171,397 109,747 171,397 001-2600-521-1520 Education Incentive 27,800 29,880 30,670 27,960 001-2600-521-2100 F.I.C.A 207,126 253,481 217,598 244,294 001-2600-521-2200 Retirement Contribution 772,504 446,426 394,517 492,153 001-2600-521-2300 Life and Health Insurance 343,495 375,235 400,584 443,651 001-2600-521-2400 Workers Compensation 119,833 140,799 116,383 123,999 Subtotal Personnel Services 4,243,102 4,529,421 4,079,879 4,497,478 001-2600-521-3400 Other Contractual Services 37,820 44,400 40,500 44,300 001-2600-5214020 Employee Development 1,156 - 3,500 - 001-2600-521-4100 Communications 35,611 36,780 36,780 36,420 001-2600-521-4200 Postage 150 200 200 200 001-2600-521-4300 Utility Services 38,052 37,000 37,000 37,000 001-2600-521-4400 Rental and Leases 464 7,205 7,205 7,830 001-2600-521-4600 Repair and Maintenance 10,285 13,000 11,000 13,000 001-2600-521-4610 Repair and Maintenance - Vehicles 37,270 51,000 51,000 51,000 001-2600-5214700 Printing and Binding 330 1,000 750 1,000 001-2600-5214800 Community Relations 2,907 3,500 2,500 3,500 001-2600-5214810 Community Relations - COPS 4,009 - - - 001-2600-521-4900 Other Charges & Obligations 1,234 500 500 500 001-2600-521-5100 Office Supplies 1,870 3,000 2,000 3,000 001-2600-521-5200 Operating Supplies 69,430 82,900 82,900 82,900 001-2600-521-5400 Books, Pubs, Subs & Memberships 1,758 1,975 2,150 1,875 001-2600-521-5500 Fuel and Lubricants 69,348 75,000 75,000 75,000 Subtotal Operating 311,694 357,460 352,985 357,525 001-2600-521-6400 Capital Equipment - - 14,100 - Subtotal Capital - - 14,100 - 001-2600-521-7100 Principal 98,712 114,143 114,142 223,498 001-2600-521-7200 Interest 15,210 15,966 15,966 28,643 Subtotal Debt Service 113,922 130,109 130,108 252,141 001-2600-521-9300 Transfer to COP Fund - 20,000 20,000 5,000 001-2600-521-9800 Reserve for Contingency - 10,000 - - Subtotal Other - 30,000 20,000 5,000 4,668,717 5,046,990 4,597,072 5,112,144 City of Longwood 87 FY 2020-2021 Proposed Budget Elected Officials Acting City Manager Clint Gioielli (407) 260-3445 Fire Department Michael Peters, Fire Chief (407)260-3485 Deputy Chief i I -----j Sr. Administrative I Training Officer* I Fire Fire Battalion Chief (A Shift) I I Fire Battalion Chief (B Shift) Fire Lieutenant FIREFIGHTERS I I FIREFIGHTERS *Not Funded Fire Battalion Chief (C Shift) Fire Lieutenant I FIREFIGHTERS I City of Longwood 88 FY 2020-2021 Proposed Budget FIRE AND RESCUE The Fire and Rescue objective is to ensure the health, safety, and well-being of our community by providing a wide range of innovative services on a timely basis. Fire and Rescue provide timely medical emergencies and non -emergencies response services, prevention and inspection services. Services City of Longwood 89 FY 2020-2021 Proposed Budget FIItE AND RESCUE SUMMARY 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget Fire Chief 1 I 1 1 Deputy Fire Chief 1 1 1 1 Fire Battalion Chief 3 3 3 3 Fire Marshal 1 1 1 1 Fire Lieutenant 6 6 6 6 Firefighter 30 30 30 30 Fire Inspector 1 1 1 0.5 Training Officer 1 1 0 0 Senior Administrative Assistant 1 1 1 1 TOTAL 45 45 44 43.5 Personnel Expenses 4,031,856 4,086,898 3,793,837 4,222,378 Operating Expenses 428,236 522,659 477,354 516,184 Capital Expense - - 4,395 - Debt Services 280,225 283,772 253,772 309,318 Other Expenses - 20,000 10,000 5,000 TOTAL, 4,740,318 4,913,329 4,539,358 5;052,880 Funding Source General Fund 2019 2020 2020 2021 Actual Budget Estimate Budget 4,740,318 4,913,329 4,539,358 5,052,880 City of Longwood 90 FY 2020-2021 Proposed Budget FIRE AND RESCUE LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021 Actual Budget Estimate Budget 001-2800-522-1200 Regular Salaries and Wages 2,198,584 2,510,457 2,276,351 2,498,530 001-2800-522-1240 Holiday Pay 112,563 126,496 103,267 147,573 001-2800-522-1400 Overtime 360,906 278,601 189,904 178,083 001-2800-522-1410 Overtime Garcia - - 149,476 156,950 001-2800-522-1520 Education Incentive 14,300 15,120 16,907 15,720 001-2800-522-2100 F.I.C.A. 198,220 224,197 201,881 229,259 001-2800-522-2200 Retirement Contribution 674,453 398,485 360,756 470,175 001-2800-522-2300 Life and Health Insurance 315,688 353,692 347,025 363,518 001-2800-522-2400 Workers Compensation 157,143 179,851 148,269 162,570 Subtotal Personnel Services 4,031,856 4,086,898 3,793,837 4,222,378 001-2800-522-3100 Professional Services 21,716 31,544 26,744 28,604 001-2800-522-3400 Other Contractual Services 89,877 136,609 121,609 136,988 001-2800-522-4020 Employee Development 15,851 34,500 16,000 34,500 001-2800-5224100 Communications 16,856 13,682 19,682 13,682 001-2800-5224200 Postage 9 400 125 400 001-2800-522-4300 Utility Services 30,111 30,000 28,000 30,000 001-2800-522-4400 Rentals & Leases - 3,926 3,696 7,380 001-2800-522-4600 Repair and Maintenance 26,232 28,250 21,250 26,250 001-2800-5224610 Repair and Maintenance - Vehicles 113,790 77,660 77,660 76,100 001-2800-522-4700 Printing and Binding - 300 100 300 001-2800-5224800 Community Relations - 2,500 2,000 2,000 001-2800-522-4810 Community Relations - CERT 4,264 - - - 001-2800-522-5100 Office Supplies 742 1,800 800 1,800 001-2800-522-5200 Operating Supplies 83,286 129,763 129,763 126,455 001-2800-522-5400 Books, Pubs, Subs & Memberships 365 4,725 2,925 4,725 001-2800-522-5510 Fuel 25,136 27,000 27,000 27,000 Subtotal Operating 428,236 522,659 477,354 516,184 001-2800-522-6400 Capital Equipment - - 4,395 - Subtotal Capital - - 4,395 - 001-2800-522-7100 Principal 247,428 255,125 225,125 278,044 001-2800-522-7200 Interest 32,798 28,647 28,647 31,274 Subtotal Debt Service 280,225 283,772 253,772 309,318 001-2800-522-9300 Transfer to CERT Fund - 10,000 10,000 5,000 001-2800-522-9800 Reserve for Contingency - 10,000 - - Subtotal Other - 20,000 10,000 5,000 4,740,318 4,913,329 4,539,358 5,052,880 City of Longwood 91 FY 2020-2021 Proposed Budget Elected Officials Acting City Manager Clint Gioielli (407)260-3445 Building Community Development Chris Kintner Director (407) 263-2320 Economic Development Manager Economic Development Coordinator Planning Building Official Community Development Senior Planner Coordinator Buildinglnspector Planner II i Code Compliance Officer i Permit Clerks I I PT Records Clerk City of Longwood 92 FY 2020-2021 Proposed Budget COMMUNITY DEVELOPMENTI 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. Regulatory Compliance Promotion of Complete Streets and other Planning Goals City of Longwood 93 FY 2020-2021 Proposed Budget COMMUNTI'I' DEVELOPMENT SUMMARY 2019 2020 2020 2021 Authorized Positions Actual Budget Estimate Budget Community Development Director 1 1 1 1 Economic Development Manager 1 1 1 1 Senior Planner 1 1 1 1 Planner Il 1 1 1 1 Code Compliance Officer 1 1 1 1 Community Development Coordinator 1 1 1 1 Economic Development Coordinator 1 1 1 1 TOTAL 7 7 7 7 Personnel Expenses 475,549 632,261 495,638 487,310 Operating Expenses 181,170 292,220 232,057 211,553 Capital Expense - - - - TOTAL 656,719 924,481 727,695 698863 Funding Source 2019 2020 2020 2021 Actual Budget Estimate Budget General Fund 656,719 924,481 727,695 698,863 City of Longwood 94 FY 2020-2021 Proposed Budget COMMi7NTl'I' DEVELOPMENT LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021 Actual Budget Estimate Budget 001-3100-515-1200 Regular Salaries and Wages 328,974 489,663 371,185 364,670 001-3100-515-1400 Overtime 1,378 - - - 001-3100-515-2100 F.LC.A. 33,714 37,459 27,718 27,897 001-3100-515-2200 Retirement Contribution 44,837 48,966 37,839 36,467 001-3100-515-2300 Life and Health Insurance 62,088 52,636 56,057 55,792 001-3100-515-2400 Workers Compensation 4,558 3,536 2,839 2,484 Subtotal Personnel Services 475,549 632,261 495,638 487,310 001-3100-515-3100 Professional Services 36,344 69,000 69,000 40,000 001-3100-515-3120 Cost Recovery 66,515 75,891 45,535 20,000 001-3100-515-3400 Other Contractual Services 8,700 14,900 14,900 27,158 001-3100-5154020 Employee Development 5,591 12,000 9,600 12,000 001-3100-5154100 Communications 2,714 3,114 3,114 2,394 001-3100-515-4200 Postage - 100 50 100 001-3100-515-4400 Rental & Leases - - - 3,312 001-3100-515-4600 Repair and Maintenance 691 10,275 500 750 001-3100-515-4610 Repair and Maintenance - Vehicles 349 2,160 500 160 001-3100-515-4700 Printing and Binding 638 700 350 700 001-3100-5154800 Promotional Activities 28,029 35,000 35,000 35,000 001-3100-5154810 Promotional Activities - REEP 7,028 45,000 33,750 45,000 001-3100-515-4900 Other Charges & Obligations 12,349 10,000 6,583 10,000 001-3100-515-5100 Office Supplies 1,060 1,700 1,275 1,700 001-3100-515-5200 Operating Supplies 1,029 950 950 950 001-3100-515-5400 Books, Pubs, Subs & Memberships 9,926 10,230 10,230 11,129 001-3100-515-5500 Fuel 207 1,200 720 1,200 Subtotal Operating 181,170 292,220 232,057 211,553 001-3100-515-6400 Capital Equipment - - - - Subtotal Capital - - - - 656,719 924,481 727,695 698,863 City of Longwood 95 FY 2020-2021 Proposed Budget Parks Service Supervisor I Parks Service Specialist III * Parks Service Specialist II 1 Parks Service Specialist I PT Parks Service Specialist I *Not Funded Citizens of • • ••• Elected Officials Acting City Manager Clint Gioielli (407)260-3445 Leisure Services Chris Capizzi, Leisure Services Director (407)260-3484 Admin Assist/Comm Bldg Recreation Manager Coordinator Seasonal Camp Director PT Event Specialist Seasonal Camp Counselors I PT Park Attendants City of Longwood 96 FY 2020-2021 Proposed Budget LEISURE SERVICES The Leisure Services Department promotes the public welfare by a providing vibrant and livable community in which we achieve economic, social, and environmental sustainability through parks and recreation activities to the residents and visitors of the City of Longwood. City of Longwood 97 FY 2020-2021 Proposed Budget LEISURE SERVICES SUMMARY Authorized Positions 2019 2020 2020 2021 Actual Budget Estimate Budget Leisure Services Director 1 1 1 1 Recreation Manager 1 1 1 1 Parks Services Supervisor 1 1 1 1 Admin. Asst/Community Bldg Coordinator 1 1 1 1 Parks Service Specialist III 1 1 1 0 Parks Service Specialist 11 1 1 1 2 Parks Service Specialist I 4 4 4 3 Parks Service Specialist I PT (2) 1 1 1 1 Park Attendant PT (3) 1 1.5 1.5 1.5 Event Specialist I PT (1) 0.5 0.5 0.5 0.5 Event Specialist PT (2) 1 1 1 1 TOTAL 13.5 14 14 13 Personnel Expenses Operating Expenses Capital Expense Debt Services Other Services Funding Source General Fund 685,633 776,555 701,989 787,492 739,424 792,280 797,140 797,830 15,405 10,000 - - 5,540 390,484 390,482 391,980 - 103,850 103,850 5,000 TOTAL ' 1,446,001 2,073,169 1,993,461 19982,302 2019 2020 2020 2021 Actual Budget Estimate Budget 1,446,001 2,073,169 1,993,461 1,982,302 City of Longwood 98 FY 2020-2021 Proposed Budget LEISURE SERVICES LINE ITEM DETAIL Account Number Account Title 2019 2020 2020 2021 Actual Budget Estimate Budget 001-3210-572-1200 Regular Salaries and Wages 475,483 540,262 496,298 554,865 001-3210-572-1400 Overtime 48,186 43,000 38,752 43,000 001-3210-572-2100 F.I.C.A. 38,561 44,620 39,439 45,737 001-3210-572-2200 Retirement Contribution 35,068 45,884 36,699 39,321 001-3210-572-2300 Life and Health Insurance 70,733 78,870 73,708 85,199 001-3210-572-2400 Workers Compensation 17,602 23,919 17,094 19,370 Subtotal Personnel Services 685,633 776,555 701,989 787,492 001-3210-572-3100 Professional Services 8,000 5,000 5,000 5,000 001-3210-572-3400 Other Contractual Services 355,782 376,386 376,386 376,386 001-3210-5724020 Employee Development 1,824 1,900 1,900 1,900 001-3210-572-4100 Communications 8,546 7,779 7,779 7,779 001-3210-572-4200 Postage 9 - - - 001-3210-572-4300 Utility Services 95,849 140,100 140,100 140,100 001-3210-572-4400 Rentals & Leases 9,031 24,650 24,650 24,650 001-3210-572-4600 Repair and Maintenance 92,653 101,350 101,350 106,050 001-3210-572-4610 Repair and Maintenance - Vehicles 16,013 8,000 8,000 8,000 001-3210-572-4700 Printing and Binding 1,486 1,575 1,575 1,575 001-3210-572-4800 Community Relations 66,016 - 700 - 001-3210-572-4810 Community Relations - PAB 211 - - - 001-3210-572-4900 Other Charges & Obligations 2,151 1,032 2,000 2,000 001-3210-572-5100 Office Supplies 300 800 800 800 001-3210-572-5200 Operating Supplies 61,279 103,008 106,200 102,890 001-3210-572-5210 Program Supplies 10,426 10,600 10,600 10,600 001-3210-572-5400 Books, Pubs, Subs & Memberships 400 1,100 1,100 1,100 001-3210-572-5500 Fuel 9,448 9,000 9,000 9,000 Subtotal Operating 739,424 792,280 797,140 797,830 001-3210-572-6300 Improvement Other Than Building 9,445 10,000 - - 001-3210-572-6400 Capital Equipment 5,960 - - - Subtotal Capital 15,405 10,000 - - 001-3210-572-7100 Principal 4,550 311,843 278,806 287,517 001-3210-572-7200 Interest 990 78,641 111,676 104,463 Subtotal Debt Service 5,540 390,484 390,482 391,980 001-3210-572-9300 Interfund Transfer to Fund 131 - 103,850 103,850 5,000 001-3210-572-9800 Reserve for Contingency - - - - Subtotal Other - 103,850 103,850 5,000 TOTAL LEISURE SERVICES 1,446,001 2,073,169 1,993,461 1,982,302 City of Longwood 99 FY 2020-2021 Proposed Budget PUBLIC WORKS STREETS Under the Public Works Department, the Streets and Engineering Division maintains the City's Stormwater system, lakes and ponds, streets, bicycle lanes, sidewalks and public rights of way efficiently within the allotted financial and labor resources. They are also in charge of city maintenance issues such as tree trimming and street signs and lighting. of Way Efficiency of Stormwater Run- off City of Longwood 100 FY 2020-2021 Proposed Budget SUMMARY Authorized Positions Public Works Director Principal/Public Works Engineer Streets Division Manager Public Works Streets Supervisor Public Works Coordinator Senior Administrative Assistant Public Works Maint. Specialist II Public Works Maint. Specialist 11 Public Works Maint. Specialist I Personnel Expenses Operating Expenses Capital Expense Other Expenses PUBLIC WORKS STREETS 2019 I 2020 2020 2021 Actual Budget Estimate Budget 0.5 0.5 0.5 0.5 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 3 3 3 5 5 5 5 TOTAL 12.5 14.5 14.5 14.5 582,859 608,508 500,018 535,899 486,649 577,180 570,080 600,080 - 45,000 - - TOTAL 1,069,507 1,230,688 1,070,098 1,135,979 Funding Source 2019 2020 2020 2021 Actual Budget Estimate Budget General Fund 1,069,507 1,230,688 1,070,098 1,135,979 City of Longwood 101 FY 2020-2021 Proposed Budget LINE ITEM DETAIL Account Number 001-3520-541-1200 001-3520-541-1400 001-3520-541-2100 001-3520-541-2200 001-3520-541-2300 001-3520-541-2400 001-3520-541-3100 001-3520-541-3400 001-3520-541-4020 001-3520-541-4100 001-3520-541-4200 001-3520-541-4300 001-3520-541-4400 001-3520-541-4401 001-3520-5414600 001-3520-541-4610 001-3520-541-4700 001-3520-541-4900 001-3520-541-5100 001-3520-541-5200 001-3520-541-5230 001-3520-541-5300 001-3520-541-5400 001-3520-541-5500 Account Title Regular Salaries and Wages Overtime F.LC.A. Retirement Contribution Life and Health Insurance Workers Compensation Subtotal Personnel Services Professional Services Other Contractual Services Employee Development Communications Postage Utility Services Rentals & Leases Rentals & Leases - Vehicles PUBLIC WORKS STREETS 2019 2020 2020 2021 Actual Budget Estimate Budget 309,219 354,665 304,007 319,675 62,653 58,500 29,148 51,880 38,964 31,837 26,322 27,197 52,896 39,880 37,605 35,821 75,541 87,903 68,641 67,276 43,586 35,724 34,295 34,050 582,859 608,508 500,018 535,899 68,646 74,410 74,410 79,710 2,471 6,000 3,500 3,000 7,659 9,120 9,120 9,120 - 100 100 100 306,406 342,000 342,000 342,000 5,293 5,000 4,500 5,000 - - - 14,400 Repair and Maintenance 13,475 28,700 28,700 41,300 Repair and Maintenance - Vehicles 22,471 25,000 25,000 25,000 Printing and Binding 44 500 400 500 Other Charges & Obligations 90 - - - Office Supplies 1,025 800 800 400 Operating Supplies 17,197 26,000 26,000 26,100 Safety Supplies 8,065 12,500 13,750 6,750 Road Materials and Supplies 3,361 9,000 9,000 9,000 Books, Pubs, Subs & Memberships 426 3,050 3,050 2,700 Fuel 30,019 35,000 29,750 35,000 Subtotal Operating 486,649 577,180 570,080 600,080 001-3520-541-6400 Capital Equipment Subtotal Capital - - - - 001-3520-541-9800 Reserve for Contingency - 45,000 - Subtotal Other - 45,000 - - TOTAL'STREETS 1,069,507 1,230,688 1,070,098 1,135,979 City of Longwood 102 FY 2020-2021 Proposed Budget SPECIAL REVENUE FUNDS 0 SPECIAL REVENUE FUNDS SCHEDULE ® BUILDING AND INSPECTION FUND 0 POLICE EDUCATION FUND 0 SPECIAL LAW ENFORCEMENT TRUST FUND 0 SPECIAL ASSESSMENTS FUND ® PARKS AND EVENTS FUND ® CITIZENS ON PATROL (COPS) FUND 0 COMMUNITY EMERGENCY RESPONSE TEAM WERT) FUND ® STORMWATER MANAGEMENT FUND City of Longwood FY 2020-2021 Proposed Budget I 1 SPECIAL REVENUE FUNDS REVENUE AND EXPENDITURES SCHEDULE Building & Police Special Special Parks & Inspection Education Law Enf. Assessment Events Use of Fund Balance $ 322,099 $ - $ - $ - $ 17,200 Revenues: Licenses and Permits 825,000 - - - - Charges for Services - - - - 60,450 Fines and Forfeitures - 7,000 41,354 - - Miscellaneous 36,649 - - 102,311 4,150 Total Revenues: 861,649 7,000 41,354 102,311 64,600 Transfer In: - - - - 5,000 Total Revenues and Transfers 861,649 7,000 41,354 102,311 69,600 Total Revenues, Transfers 1,183,748 7,000 41,354 102,311 86,800 and Fund Balance Expenditures: Public Safety 664,016 2,380 35,500 - - Transportation - - - 51,270 - Culture & Recreation - - - - 86,750 Debt Service 4,337 - - - - Other Uses 10,000 - - 18,970 - Total Expenditures: 678,353 2,380 35,500 70,240 86,750 Transfer Out: 501,395 - - - - Total Expenditures and Transfers 1,179,748 2,380 35,500 70,240 86,750 Total Revenue Over/Under 4,000.0000 4,620 5,854 32,071 50 Expenditures Total Appropriations and 1,183,748 7,000 41,354 102,311 86,800 Reserves City of Longwood 103 FY 2020-2021 Proposed Budget SPECIAL REVENUE FUNDS REVENUE AND EXPENDITURES SCHEDULE COPS CERT Stormwater Total Use of Fund Balance $ 6,375 $ - $ 401,738 $ 747,412 Revenues: Licenses and Permits - - 734,500 1,559,500 Charges for Services 2,800 4,500 - 67,750 Fines and Forfeitures - - - 48,354 Miscellaneous 500 - 3,000 146,610 Total Revenues: 3,300 4,500 737,500 1,822,214 Transfer In: 5,000 5,000 - 15,000 Total Revenues and Transfers 8,300 9,500 737,500 1,837,214 Total Revenues, Transfers 14,675 9,500 1,139,238 2,584,626 and Fund Balance Expenditures: Public Safety 14,675 7,000 - 723,571 Transportation - - 1,070,332 1,121,602 Culture & Recreation - - - 86,750 Debt Service - - 28,953 33,290 Other Uses - - - 28,970 Total Expenditures: 14,675 7,000 1,099,285 1,994,183 Transfer Out: - - 39,953 541,348 Total Expenditures and Transfers 14,675 7,000 1,139,238 2,535,531 Total Revenue Over/Under - 2,500 - 49,095 Expenditures Total Appropriations and Reserves 14,675 9,500 1,139,238 2,584,626 City of Longwood 104 FY 2020-2021 Proposed Budget Building and Inspection Fund BUDGET SUMMARY FUND 102 FUND BALANCE, OCTOBER 1 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET 1,534,769 1,126,169 1,510,688 871,684 Revenues: 102-0000-322-0000 Building Permits 942,970 750,000 485,000 750,000 102-0000-322-3000 Re -Inspections 8,260 6,000 16,000 15,000 102-0000-322-4000 Plan Review 54,978 - 66,200 60,000 102-0000-361-1000 Interest Earnings 33,231 3,000 3,000 3,000 102-0000-369-0000 Other Miscellaneous Revenue 60,612 20,000 28,000 33,649 Total Revenues 1,100,050 779,000 598,200 861,649 Total Revenues and Fund Balance 2,634819 1,905,169' 2,108,888 1,733,333 Expenditures: Personnel Services 167,526 349,916 453,496 496,682 Operating Expenses 260,171 192,299 115,798 167,334 Capital Expenses - - - - Other Expenses 696,434 670,938 667,910 515,732 Total Expenditures 1,124,131 1,213,153 1,237,204 1,179,748 FUND BALANCE, SEPTEMBER 30 1,510,688 692,016 871,684 553,585 Authorized Positions Building Official Building Inspector Permit Clerk Records Clerk Part -Time 2019 2020 2020 2021 Actual Budget Estimate Budget 1 1 1 1 1 1 1 1 2 2 2 2 0.5 0.5 0.5 0.5 TOTAL 4.5 4.5 4.5 4.5 City of Longwood 105 FY 2020-2021 Proposed Budget LINE REM DETAIL FUND 102 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET Personnel Services: 102-2900-524-1200 Regular Salaries and Wages 128,151 248,274 345,890 376,152 102-2900-524-1400 Overture - 1,000 698 2,240 102-2900-524-2100 F.I.C.A. 9,140 18,993 25,113 28,894 102-2900-524-2200 Retirement Contribution 10,952 25,225 33,052 36,663 102-2900-524-2300 Life and Health Insurance 18,013 53,009 43,106 46,525 102-2900-524-2400 Workers Compensation 1,270 3,416 5,637 6,208 Subtotal Personnel Services 167,526 349916 453496 496,682 Operating Expenses 102-2900-524-3100 Professional Services 7,400 15,500 11,625 24,500 102-2900-524-3400 Other Contractual Services 223,658 140,000 70,000 86,300 102-2900-524-4020 Employee Development 122 6,000 3,000 6,000 102-2900-524-4100 Communications 2,340 2,540 2,540 2,540 102-2900-524-4200 Postage - 100 20 100 102-2900-524-4400 Rental& Leases - - - 3,600 102-2900-524-4600 Repairs and Maintenance 18,077 5,000 8,028 5,000 102-2900-524-4610 Repairs and Maintenance - Vehicles 387 2,160 1,836 5,160 102-2900-524-4700 Printing and Binding 115 300 150 300 102-2900-524-4900 Other Charges & Obligations 4,716 10,000 10,000 - 102-2900-524-5100 Office Supplies 1,106 3,000 1,500 3,000 102-2900-524-5200 Operating Supplies 1,162 1,350 1,350 21,885 102-2900-524-5400 Books, Pubs, Subs & Memberships 50 2,349 2,349 4,949 102-2900-524-5500 Fuel and Lubricants 1,039 4,000 3,400 4,000 102-2900-524-6400 Capital Equipment - - - - 102-2900-524-7100 Principal 3,697 3,697 3,697 3,697 102-2900-524-7200 Interest 804 725 725 640 102-2900-524-9300 Administrative Transfer 691,933 656,516 656,516 501,395 102-2900-524-9800 Reserve for Contingency - 10,000 6,972 10,000 102-2900-524-9810 Reserves - - - - Subtotal Operating Expenses 956,605 863,237 783,708 683,066` TOTAL EXPENDITURES - BUILDING FUND 1,124,131 1,213,153 1,237,204 1,179,748 City of Longwood 106 FY 2020-2021 Proposed Budget Police Education Fund BUDGET SUMMARY FUND 116 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET FUND BALANCE, OCTOBER 1 (2,415) - (2,768) (4,170) Revenues: 116-0000-351-3000 Law Enforcement Education 6,333 7,000 3,500 7,000 116-0000-361-1000 Interest Eamings - - - - Total Revenues 6,333 7,000 3500 7,000 Total Revenues and Fund Balance 3,918 7,000 732 2,830 Expenditures: 116-2600-521-4020 Employee Development 6,686 7,000 4,902 2,830 116-2600-521-6400 Equipment - - - - Total Expenditures 6,686 7,000 4,902 -2,830 Fund Balance, September30 (2,768) - (4,170) - City of Longwood 107 FY 2020-2021 Proposed Budget Special Law Enforcement Trust Fund BUDGET SUMMARY FUND 117 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET FUND BALANCE, OCTOBER 1 $ 112,433 $ 100,783 $ 144,930 $ 147,430 Revenues: 117-0000-351-2000 Confiscated Property (State) 49,687 - 5,000 20,000 117-0000-351-2010 Confiscated Property (Federal) - 17,000 21,354 117-0000-361-1000 Interest Earnings 2,337 - - - Total Revenues 52,024 - 22,000 41354 Total Revenues and Fund Balance 164,457 100,783 166,930 188,784 Expenditures: 117-2600-521-4020 Employee Development - - - - 117-2600-521-4900 Other Charges & Obligations (State) 8,328 27,250 7,500 20,000 117-2600-521-4901 Other Charges & Obligations (Federal) 11,199 15,500 12,000 15,500 Total Expenditures 19,527 42,750 19,500 35,500 Fund Balance, September30 144,930 58,033 147,430 153,284 City of Longwood 108 FY 2020-2021 Proposed Budget Special Assessments Fund BUDGET SUMMARY FUND BALANCE, OCTOBER I Revenues: FUND 130 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET (86,394) (107,439) (88,871) (57,361) 130-0000-325-1000 Special Assessment 2,944 3,102 6,500 3,102 130-0000-325-1002 Longwood Groves 6,786 18,502 17,711 18,502 130-0000-325-1003 Markham Hills 8,685 12,116 11,688 12,116 130-0000-325-1004 Golden Grooves 3,219 3,264 3,129 3,264 130-0000-325-1005 Sleepy Hollow 11,112 11,573 11,088 11,573 130-0000-325-1006 Longwood Hills 2,813 2,925 2,885 2,925 130-0000-325-1007 Barrington 13,649 14,043 13,515 14,043 130-0000-325-1008 Shadow Hills 17,886 18,825 18,011 18,825 130-0000-325-1009 Tiberon Cove 13,954 14,461 13,831 14,461 130-0000-361-1000 Interest Earnings 5,361 3,500 3,500 3,500 130-0000-369-0000 Miscellaneous Revenue 116 - - - Total Revenues 86,523 102,311 101,858 102,311 Total Revenues and Fund Balance 129 (5,128) 12,987 44,950 Expenditures: Operating Expenses 51,687 60,072 58,839 51,270 Other Expenses 37,313 15,851 11,509 18,970 Total Expenditures 89,000 75,923 702348 70,240 Fund Balance, September30 (88,871) (81,051) (57,361) (25,290) City of Longwood 109 FY 2020-2021 Proposed Budget LINE ITEM DETAIL ' FUND.130 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET Operating Expenses: 130-3520-541-3102 Longwood Groves - Professional Svcs 37 869 851 936 130-3520-541-3103 Markham Hills - Professional Svcs 43 789 815 896 130-3520-541-3104 Golden Groves - Professional Svcs 16 765 777 854 130-3520-541-3105 Sleepy Hollow - Professional Svcs 56 816 815 897 130-3520-541-3106 Longwood Hills - Professional Svcs 14 769 766 842 130-3520-541-3107 Barrington - Professional Svcs 65 950 829 912 130-3520-541-3108 Shadow Hills - Professional Svcs 103 914 871 958 130-3520-541-3109 Tiberon Cove - Professional Services 70 816 830 913 130-3520-541-3402 Longwood Groves - Other Contractual Svcs 13,848 4,995 3,815 4,199 130-3520-541-3403 Markham Hills - Other Contractual Svcs 4,996 1,915 2,160 2,379 130-3520-541-3404 Golden Groves - Other Contractual Svcs - 1,621 2,026 2,229 130-3520-541-3405 Sleepy Hollow - Other Contractual Svcs 6,040 5,059 4,950 5,448 130-3520-541-3406 Longwood Hills - Other Contractual Svcs 1,569 1,360 1,680 1,851 130-3520-541-3407 Barrington - Other Contractual Svcs 2,100 5,000 2,400 2,640 130-3520-541-3408 Shadow Hills - Other Contractual Svcs 8,892 11,478 16,421 5,622 130-3520-541-3409 Tiberon Cove - Other Contractual Svcs 2,873 2,777 2,727 3,003 130-3520-541-4207 Barrington - Postage - 50 - - 130-3520-541-4302 Longwood Groves - Utilities 1,714 1,332 1,826 2,006 130-3520-541-4303 Markham Hills - Utilities 1,817 3,020 1,665 1,854 130-3520-541-4304 Golden Groves - Utilities 374 878 412 454 130-3520-541-4305 Sleepy Hollow - Utilities 846 845 928 961 130-3520-541-4306 Longwood Hills - Utilities 366 368 386 422 130-3520-541-4307 Barrington- Utilities 1,158 2,040 3,261 3,168 130-3520-541-4308 Shadow Hills - Utilities 1,736 2,273 4,180 4,031 130-3520-541-4309 Tiberon Cove - Utilities 2,952 8,373 3,448 3,795 130-3520-541-6307 Barrington - Capital Improvements 10,339 - - - 130-3520-541-6308 ShadowHrlls- CapitalImprovement 26,975 - - - 130-3520-541-9808 Shadow Rigs Reserves - 15,851 11,509 18,970 Total Operating Expenses 89,000 75,923 70,348 70,240 TOTAL EXPENDITURES - SPECIAL ASSESSMENTS 89,000 75,923 70,348 70,240 City of Longwood 110 FY 2020-2021 Proposed Budget Parks and Events Fund BUDGET SUMMARY FUND 131 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET FUND BALANCE, OCTOBER 1 - - - 96,319 Revenues: 131-0000-347-2010 Fundraising Event -Chili Cook -Off - 4,000 4,000 4,000 131-0000-347-2020 Fundraising Event -Bark Fest - 1,400 1,450 1,450 131-0000-347-2030 Event Sponsorships - - 18,000 18,000 131-0000-347-2031 Special Events Fees - - 37,000 37,000 131-0000-366-0000 Memorial Donations - 3,500 3,500 3,500 131-0000-366-0200 Roundup Donations - - 650 650 131-0000-381-1000 City Contribution -To PAB-InterfimdTransfer - 16,500 16,500 5,000 131-0000-381-2000 City Contribution- Interfind Transfer - 87,350 87,350 - Total Revenues - 112,750 168,450 69,600 Total Revenues and Fund Balance - 112,750 168,450 165,919 Expenditures: Operating Expenses 131-3210-574-4801 Halloween 2,000 1,746 2,000 131-3210-574-4802 Celebrate the Season 5,000 4,860 5,000 131-3210-574-4803 Barkfest 500 250 500 131-3210-574-4804 National Night Out 1,000 841 1,000 131-3210-574-4805 Car Show 6,000 5,500 6,000 131-3210-574-4806 Chili Cook-OfVCommunity Affair 5,000 1,123 5,000 131-3210-574-4807 Reiter Park Concerts 13,000 12,000 13,000 131-3210-574-4808 Christmas Parade - 1,000 1,130 1,000 131-3210-574-4809 Fall Festival 20,000 16,449 20,000 131-3210-574-4811 Food Trucks 3,600 3,000 3,600 131-3210-574-4812 Great American Camp Out 2,000 2,000 2,000 131-3210-574-4813 Pirate Seafood Festival 18,000 1,500 18,000 131-3210-574-4814 Father/Daughter Dance 750 - 750 131-3210-574-4815 Breakfast with Santa 500 256 500 131-3210-574-4816 Special Events/New Events 5,000 4,976 5,000 131-3210-574-4817 Special Events/Board Promotions - 16,500 - 131-3210-574-4830 Special Events/Miscellaneous Events - - 3,400 Total Operating Expenses - 83,350 72,131 86,750 Capital Expense: 131-3210-574-6400 Capital Equipment - - - Total Capital Expense - - - - Total Expenditures - 83,350 72,131 86,750 Fund Balance, September30 - 29,400 96,319 79,169 City of Longwood 111 FY 2020-2021 Proposed Budget Citizens on Patrol (COPs) BUDGET SUMMARY FUND 132 2019 2020 2020 2021 FUND BALANCE, OCTOBER 1 ACTUAL BUDGET ESTIMATE BUDGET 13,999 Revenues: 132-0000-347-4001 Food Sales 2,775 2,800 2,800 132-0000-366-0000 Donations 500 500 500 132-0000-381-1000 City Contnbutions-Interfund Transfer 20,000 20,000 5,000 Total Revenues 23,275 23,300 8,300 Total Revenues and Fund Balance 23,275 23,300 22,299 Expenditures: Operating Expenses 132-2600-521-4410 Concession Supplies/Propane 132-2600-521-4610 Gas for Vehicles 132-2600-521-4611 Maintenance for Vehicles 132-2600-521-4800 Commimity Relations 132-2600-521-4801 Award Meet and Greet Dinner 132-2600-521-5210 Uniforn /Equipment 132-2600-521-9810 Reserves for Contingency Capital Expense 132-2600-521-6400 Capital Equipment 1,375 700 1,375 1,400 1,350 2,000 - 530 800 1,500 1,250 1,500 1,500 971 1,500 4,500 2,500 4,500 Total Operating Expenses - 10,275 7,301 11,675 3,000 2,000 3,000 Total Capital Expense - 3,000 2,000 3,000 Total Expenditures 13,275 9,301 114,675 Fund Balance, September30 - 10,000 13,999 7,624 City of Longwood 112 FY 2020-2021 Proposed Budget Community Emergency Response Team (CERT) BUDGET SUMMARYFUND 133 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET FUND BALANCE, OCTOBER 1 5,195 Revenues: 133-0000-347-4010 Find Raising -Celebrate the Season 1,400 1,600 1,400 133-0000-347-4020 Fund Raising -Mustang Show 1,100 1,100 1,100 133-0000-347-4030 Fund Raising -Easter Egg Hunt 500 - 500 133-0000-347-4040 Fund Raising -Other Events 1,500 1,500 1,500 133-0000-381-1000 City Contributions- Interfind Transfer 10,000 10,000 5,000 Total Revenues 14,560 14,200 91500 Total Revenues and Fund Balance - 14,500 14,200 14,695 Expenditures: Operating Expense: 133-2800-522-4400 Rentals & Leases 3,500 1,080 - 133-2800-522-4600 Repairs & Maintenance 2,000 2,300 350 133-2800-522-4800 CERT/Promotional Activities 300 25 - 133-2800-522-5200 Operating Supplies 4,850 4,850 3,500 133-2800-522-5501 Continuing EducatiorvTrainmg for Members 750 750 490 Total Operating Expense - 11,400 9,005 4,340 Capital Expense: 133-2800-522-6400 Capital Equipment - - 2,660 Total Capital Expense - 2660 Total Expenditures 11,400 9,005 ' 7,000 Fund Balance, September30 - 3,100 5,195 7,695 City of Longwood 113 FY 2020-2021 Proposed Budget Stormwater Management Fund BUDGET SUMMARY FUND 406" FUND BALANCE, OCTOBER 1 Revenues: 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET (10,576) 164,679 351,424 226,577 406-0000-329-1250 Stormwater Utility/Service Charges 679,597 734,000 734,000 734,000 406-0000-329-1260 Stormwater Utility/Inspection Fees 230 500 500 500 406-0000-361-1000 Interest Earnings 4,098 3,000 3,000 3,000 406-0000-369-0000 Miscellaneous Revenue 606 - - - Total Revenues 684,531 737,500 737,506 737,500 Total Revenues and Fund Balance 673,955 902,179 1,088,924 964,077 Expenditures: Personnel Expenses 203 312,720 241,975 267,672 Operating Expenses 213,670 272,500 284,117 291,660 Capital Expenses (55,334) 157,000 222,851 511,000 Other Expenses 163,991 111,513 113,404 68,906 Total Expenditures 322,531 853,733 862,347 1,139,238 FUND BALANCE, SEPTEMBER 30 351,424 48,446 226,577 (175,161) City of Longwood 114 FY 2020-2021 Proposed Budget BUDGET SUMMARY FUND 406' 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET Personnel Expenses 406-3520-541-1200 Regular Salaries and Wages - 216,638 168,872 178,665 406-3520-541-1400 Overtime 142 - - - 406-3520-541-2100 F.I.C.A. 9 16,816 12,229 14,842 406-3520-541-2200 Retirement Contribution - 21,997 18,566 20,174 406-3520-541-2300 Life and Health Insurance 35 42,896 27,888 36,889 406-3520-541-2400 Workers Compensation 18 14,373 14,421 17,102 Subtotal Personnel Expenses 203 312,720 241,975 267,672 Operating Expenses 406-3520-541-3100 Professional Services 42,991 45,000 79,367 45,000 406-3520-541-3400 Other Contractual Services 95,575 101,190 101,190 114,800 406-3520-541-4020 Employee Development 1,073 6,000 4,000 6,000 406-3520-541-4010 Communication - 460 460 460 406-3520-541-4300 Utility Services 16,967 18,550 18,550 18,550 406-3520-541-4400 Rentals and Leases 330 - - - 406-3520-541-4600 Repair and Maintenance 32,102 55,000 46,750 55,000 406-3520-541-4610 Repair and Maintenance -Vehicles 8,770 10,000 5,000 10,000 406-3520-541-4700 Printing and Binding - 1,000 500 500 406-3520-541-4900 Other Charges & Obligations - 5,300 5,300 5,300 406-3520-541-5200 Operating Supplies 10,347 20,000 17,000 24,600 406-3520-541-5400 Books, Pubs, Subs & Memberships 650 2,000 1,000 3,450 406-3520-541-5500 Fuel and Lubricants 4,866 8,000 5,000 8,000 Subtotal Operating Expenses 213,670 272,500 284117 291,660 Capital Expenses 406-3520-541-6300 Improvement Other Than Building (70,649) - - 406-3520-541-6303 CIP-W. Bay Avenue - - - 91,000 406-3520-541-6304 CIP-Rock Lake Outfall 7,915 105,000 98,629 - 406-3520-541-6305 CIP-Wayman Ave-E Church E Warran - 27,000 27,000 - 406-3520-541-6308 CIP-Orange Avenue -Credo to Highland - - - 70,000 406-3520-541-6309 CIP-Update to SW Master Plan 7,400 25,000 97,222 - 406-3520-541-6312 CIP- Bennett Drive/UPS Pond - - - 350,000 406-3520-541-6400 Capital Equipment - - - Subtotal Capital Expenses (55,33!q 157 000 222,851 511,000 Other Expenses 406-3520-541-7100 Principal 56,888 58,187 58,187 23,863 406-3520-541-7200 Interest 7,103 6,039 6,039 5,090 406-3520-541-9300 Administrative Transfer 100,000 47,287 49,178 39,953 406-3520-541-9800 Reserve for Contingency - - - - Subtotal Other Expenses 163,991 111,513 113,404 68,906 TOTAL EXPENDITURES - STORMWATER 322,531 853,733 862,347 1,139,238 City of Longwood 115 FY 2020-2021 Proposed Budget CAPITAL PROJECT FUNDS 0 CAPITAL PROJECT FUNDS SCHEDULE 0 PUBLIC FACILITIES IMPROVEMENT FUND Q CAPITAL PROJECTS FUND City of Longwood FY 2020-2021 Proposed Budget 1 CAPITAL PROJECT FUNDS REVENUE AND EXPENDITURES SCHEDULE Public Capital Total Facilities Projects Use of Fund Balance $ 833,992 $ - $ 833,992 Revenues: Sales and Use Taxes 1,332,245 - 1,332,245 Intergovernmental 220,000 100,000 320,000 Miscellaneous 1,588,237 6,000 1,594,237 Other Financing Sources - 4,128,617 4,128,617 Total Revenues: 3,140,482 4,234,617 7,375,099 Transfer In: - - - Total Revenues and Transfers 3,140,482 4,234,617 7,375,099 Total Revenues, Transfers and $ Fund Balance 3,974,474 $ 4,234,617 $ 8,209,091 Expenditures: Public Safety - 4,128,929 4,128,929 Physical Environment 3,458,288 - 3,458,288 Culture & Recreation - 100,000 100,000 Debt Service 821,505 - 821,505 Total Expenditures: 4,279,793 4,228,929 8,508,722 Transfer Out: - - - Total Expenditures and Transfers 4,279,793 4,228,929 8,508,722 Total Revenue Over/Under Expenditures (305,319) 5,688 (299,631) Total Appropriations and 4,279,793 4,228,929 8,508,722 Reserves City of Longwood 116 FY 2020-2021 Proposed Budget Public Facilities Improvement Fund BUDGET SUMMARY FUND 310 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET FUND BALANCE, OCTOBER 1 2,251,762 344,019 1,965,296 3,820,697 Revenues: 310-0000-312-2000 1-Cent Sales Tax 928,654 980,000 750,000 973,459 310-0000-312-4100 Local Option Gas Tax 407,069 417,415 381,011 358,786 310-0000-325-1010 Special Assessment 37,396 45,000 35,000 45,000 310-0000-334-4000 FDOT Reimbursement P4 688,377 - 175,000 175,000 310-0000-361-1000 Interest Earnings 39,278 8,000 8,000 5,235 310-0000-363-1110 Capital Improv. Assessment - - - - 310-0000-369-0000 Miscellaneous Revenue - 2,250,000 2,250,000 1,583,002 310-0000-380-0000 Capital Lease Proceeds - - - - 310-0000-384-0000 Non-Revenues/Debt Proceeds - - - - Total Revenues 2,100774 3,700,415 ' 3,599,011 3,140,482` Total Revenues and Fund Balance 4,352,536 4,044,434 5,564,307 6,961,179 Expenditures: Operating Expenses 330,161 - 68,108 108,288 Capital Expenses 879,974 3,125,000 880,045 4,526,611 Other Expenses 1,177,107 795,457 795,457 821,505 Total Expenditures 2,387,241 3,920,457 1,743,610 5,456,404 Fund Balance, September 30 1,965,296 123,977 3,820,697 1,504,775 City of Longwood 117 FY 2020-2021 Proposed Budget LINE TTEM DETAIL FUND 310 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET Operating Expenses 310-3100-524-3100 Professional Services - 68,108 108,288 310-3520-541-3100 Professional Services 330,161 - - Total Operating Expenses 330,161 - 68,108 108,288 Capital Expenses 310-3100-524-6301 CIP-Resurfacing of Local Streets CB 36,281 100,000 115,447 20,000 310-3100-524-6302 CIP-ADA Transition Plan Community Building 16,050 50,000 70,255 50,000 310-3100-524-6303 CIP-Engineering Studies - 20,000 15,000 35,000 310-3100-524-6304 CIP-W Warren Ave -Paving & Drainage - 50,000 80,000 - 310-3100-524-6305 CIP-Commerce Park Connector Community Buldi - - - 310-3100-524-6306 CIP-Bke Share Program - - 310-3100-524-6307 CIP-Muhimodal Transport (UBER) 24,448 - - 310-3100-524-6308 CIP-Resurfacing of Local Streets Paving - - - 200,000 310-3100-524-6313 CIP-W Warren Ave -Paving & Drainage Penny - 150,000 - 450,000 310-3100-524-6314 CIP-Ronald Reagan Blvd Complete Street 34,596 200,000 92,736 1,176,611 310-3100-524-6315 CIP-W Church Avenue Penny Sales Tax 388,615 - - - 310-3100-524-6316 CIP-Bicycle Pedestrian Plan Projects 99,703 1,800,000 16,397 1,450,000 310-3100-524-6317 CIP-Florida Central Commerce - PST - - - - 310-3100-524-6318 CIP-CorridorLandscaping/Hardscapmg 6,229 - 346,101 750,000 310-3100-524-6319 CIP-Other Projects - 725,000 104,109 300,000 310-3100-524-6320 CIP-Reiter Park - - - - 310-3100-524-6321 CIP- Sign Replacement and Minor Asphalt - 30,000 40,000 85,000 310-3100-524-6322 CIP-Street Lights, Church, Historic Rosedale - - - 10,000 310-3210-572-6300 Improvements Other Than Bolding 126,135 - - 310-3520-541-6300 Improvements Other Than Bolding 147,918 - - - Total Capital Expenses 879,974 3125,000 880,045 4,526,611 Other Expenses 310-3210-572-7100 Principal 264,899 - - - 310-3210-572-7200 Interest 117,566 - - - 310-3520-541-7100 Principal 727,997 739,357 739,357 772,822 310-3520-541-7200 Interest 66,644 56,100 56,100 48,684 310-3520-541-9300 Transfer - - - - Total Other Expenses 1,177,107 795,457 795,457 821,505 Total Expenditures 2,387,241 3,920,457 1,743,610 5,456,404 TOTAL EXPENDITURES - PUBLIC FACILITIES 2,387,241 3,920,457 1,743,610 5,456,404 City of Longwood 118 FY 2020-2021 Proposed Budget Capital Projects Fund BUDGET SUMMARY FUND 320 FUND BALANCE, OCTOBER 1 Revenues: 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET 918,287 (40,165) (5,688) 320-0000-331-7030 FRDAP- Parks - - 100,000 100,000 320-0000-361-1000 InterestF—sings 10,495 6,000 6,000 6,000 320-0000-364-0000 Miscellaneous Revenue/Sales of Fixed Assets - - - - 320-0000-369-0000 Other Miscellaneous Revenue 320-0000-382-1000 Transfer In - - - 320-0000-384-0000 Non -Revenues Debt Proceeds - 4,929,216 1,390,500 4,128,617 Total Revenues 10,495 4,935,216 1,496,500 4,234,617 Total Revenues and Fund Balance 928,782 4,935,216 1,456,335 4228,929 Expenditures: Operating Expenses - - - - Capital Expenses 968,947 4,898,366 1,421,023 4,228,929 Other Expenses - 36,850 41,000 - Total Expenditures 968,947 4,935,216 1,462,023 49228,929 Fund Balance, September30 (40,165)' - (5,688) - City of Longwood 119 FY 2020-2021 Proposed Budget LINE ITEM DETAIL FUND 320 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET Capital Expenses 320-2800-522-6301 CIP-Fire Station 15 3,496,327 - 3,496,327 320-2800-522-6303 CIP-Fire AC Replacement - - 20,000 320-3210-572-6300 Improvement Other Than Building 42,274 - 320-3210-572-6306 CIP-AC Replacement - Parks & Recreation - - - 34,000 320-3210-572-6309 CIP-Cemetery Fencing -Parks & Recreation 5,695 10,000 10,000 - 320-3210-572-6310 CIP-FRDAP 95,151 100,000 100,000 - 320-3210-572-6311 CIP-FRDAP Candyland PHI Parks & Recreation - - - 50,000 320-3210-572-6312 CIP-FRDAP Candyland PH2 Parks & Recreation - - - 50,000 320-1640-513-6400 Equipment -IT - 7,004 10,586 - 320-2600-521-6400 Equipment -Police 209,983 676,287 756,485 545,252 320-2800-522-6400 Equipment -Fire 539,243 375,000 384,978 33,350 320-3100-524-6400 Equipment -Comm unity Development - 25,000 - - 320-3210-572-6400 Equipment -Leisure Services - 6,674 2,700 - 320-3520-541-6400 Equipment -Streets 76,601 202,074 156,274 - Subtotal Capital Expenses 968,947 4,898,366 1421,023 4,228,929 Other Expenses 320-1300-513-7300 Lease Expense - 36,850 41,000 - Subtotal Other Expenses - 36,850 41,000 - TOTAL CAPITAL PROJECTS FUND 968,947 4,935,216 1,462,023 4,228,929 City of Longwood 120 FY 2020-2021 Proposed Budget 1 ENTERPRISE FUNDS 0 ENTERPRISE FUNDS SCHEDULE 0 PUBLIC UTILITIES FUND Q PUBLIC UTILITIES RENEWAL & REPLACEMENT FUND © PUBLIC UTILITIES IMPACT FEES FUND City of Longwood FY 2020-2021 Proposed Budget ENTERPRISE FUNDS REVENUE AND EXPENDITURES SCHEDULE Public R&R Impact Fees Total Utilities Use of Fund Balance $ 180,378 $ - $ - $ 180,378 Revenues: Licenses and Permits - - 1,200,000 1,200,000 Intergovernmental 2,810,133 - - 2,810,133 Charges for Services 6,091,224 - - 6,091,224 Miscellaneous 63,000 - - 63,000 Other Financing Sources 3,680,000 - - 3,680,000 Total Revenues: 12,644,357 - 1,200,000 13,844,357 Transfer In: - 568,324 - 568,324 Total Revenues and Transfers 12,644,357 568,324 1,200,000 14,412,681 Total Revenues, Transfers and Fund Balance 12,824,735 568,324 1,200,000 14,593,059 Expenditures: General Government 416,209 - - 416,209 Physical Environment 10,104,204 529,000 - 10,633,204 Debt Service 660,678 - - 660,678 Total Expenditures: 11,181,091 529,000 - 11,710,091 Transfer Out: 1,643,644 - - 1,643,644 Total Expenditures and Transfers 12,824,735 529,000 - 13,353,735 Total Revenue Over/Under Expenditures - 39,324 1,200,000 1,239,324 Total Appropriations and Reserves 12,824,735 568,324 1,200,000 14,593,059 City of Longwood 121 FY 2020-2021 Proposed Budget Streets Supervisor Maintenance Specialist III Maintenance Specialist II Maintenance Specialist I Sr. Administrative Assistant Elected Acting City Manager Clint Gioielli (407) 260-3440 Public Works Director Shad Smith (407) 2603447 I Public Works Coordinator i Utilities Project Manager i Water Plant Operators i Utilities Field Supervisor i Backnow Program Coordinator i Maintenance Specialist III i Maintenance Specialist11 1 ( Maintenance Specialist I i City of Longwood 122 FY 2020-2021 Proposed Budget PUBLIC UTILITIES FUND The Public Works Department provides planning, organization, 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, and a fire hydrant maintenance program. Ensures Water Quality City of Longwood 123 FY 2020-2021 Proposed Budget BUDGET SUAWARY FUND 401 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE BUDGET CASH RESERVES, OCTOBER 1 - (1,650,484) 1,274,232 (580,783) Revenues 401-0000-334-3100 SJRWMD Reimbursement - - - 400,000 401-0000-334-3103 East Longwood Septic Tank- SJRWMD 774,434 649,356 649,356 - 401-0000-334-3104 Altamonte Longwood Force Main-SJRWMD - 910,540 910,540 - 401-0000-334-3105 Reimbursement SJRMD/Longdale - 515,200 108,758 988,713 401-0000-334-3520 State Grants/319 H Grant-LK Ruth & CR427 - - 105,447 - 401-0000-334-3530 State Grants/319 H Grant-E Longwood PHI - 557,670 557,670 - 401-0000-334-3540 State Grants/Longdale-319H-NF044 - 353,570 - 1,071,420 401-0000-334-3550 State Grants/319 H - - - 350,000 401-0000-343-6110 Water Revenue -Billed 2,636,645 2,700,000 2,864,067 3,124,474 401-0000-343-6115 Water Surchage 4,649 6,000 6,000 6,000 401-0000-343-6120 Water Meter Connections 67,493 60,000 60,000 60,000 401-0000-343-6125 Turn-On/Turn-Off Fees 40,123 38,000 38,000 38,000 401-0000-343-6130 Operating Income -Late Charges 124,745 120,000 70,000 120,000 401-0000-343-6135 Sprinklers -Billed 11,889 14,000 14,000 14,000 401-0000-343-6140 Sewer Revenue -Billed 2,224,975 2,500,000 2,500,000 2,605,750 401-0000-343-6145 Sewer Connection Fee 31,050 98,000 35,000 98,000 401-0000-343-6510 Other Income 17,515 25,000 25,000 25,000 401-0000-361-1000 Interest Earnings 23,304 6,000 6,000 6,000 401-0000-363-2010 W/S Impact Fees 2,102 2,000 2,000 2,000 401-0000-363-2020 W/S Impact Fees - 55,000 10,000 55,000 401-0000-365-1000 Scrap Sales 2,101 - 800 - 401-0000-369-0000 Other Miscellaneous Revenue 5,991 - 150 200 401-0000-384-0000 Debt Proceeds - 500,000 500,000 500,000 401-0000-385-1010 SRF-Loan Proceeds WW590510 1,459,685 - 1,459,685 - 401-0000-385-1020 SRF-Loan Proceeds WW590520 - 1,085,845 1,417,657 - 401-0000-385-1030 SRF-Loan ProceedsWW590530 - 1,108,984 1,108,984 - 401-0000-385-1040 SRF-Loan ProceedsWW590540 - 500,000 220,000 1,980,000 401-0000-385-1050 SRF-Loan Proceeds - - - 1,200,000 Subtotal Revenues 7,426,701 11,805,165 12,669,114 12,644,557 Total Revenues and Fund Balance 7,426,701 10,154,681 13,943,346 12,063,774 Expenses Personnel Services 1,021,101 1,273,581 1,280,596 1,385,340 Operating Expenses 2,963,862 1,712,200 1,596,057 1,638,273 Capital Expenses 4,184,920 5,977,865 9,580,495 7,496,800 Other Expenses (2,017,415) 2,066,980 2,066,980 2,304,322 Total Expenses 6,152,469 11,030,626 14,524,128 "' 12,824735 Change in Net Position, September 30 1,274,232 (875,945) (580,783) (760,961) City of Longwood 124 FY 2020-2021 Proposed Budget LINE TTEM DETAIL FUND 401 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE ADOPTED PUBLIC UTILITIES DEPARTMENT: Personnel Expenses 401-4120-536-1200 Regular Salaries and Wages 607,212 618,198 637,024 666,238 401-4120-536-1400 Overtime 114,881 109,200 101,635 112,115 401-4120-536-2100 RLC.A 51,356 55,646 54,118 58,587 401-4120-536-2200 Retirement Contribution 78,090 69,993 72,877 80,928 401-4120-536-2300 Life and Health Insurance 137,341 130,217 137,336 173,768 401-4120-536-2400 Workers Compensation 31,829 29,334 33,280 29,975 Subtotal Personnel Expenses 1,020,709 1,012,587 1,036,270 1,121,611 Operating Expense 401-4120-536-3100 Professional Services 33,984 65,000 46,368 42,000 401-4120-536-3400 Other Contractual Services 50,639 66,360 35,000 37,000 401-4120-536-4020 Employee Development 5,639 9,650 5,000 11,875 401-4120-536-4100 Communication 9,476 11,760 10,584 13,720 401-4120-536-4200 Postage 332 350 175 350 401-4120-536-4300 Utility Services 170,702 167,000 199,000 199,000 401-4120-536-4400 Rentals & Leases 1,026 3,000 2,550 3,000 401-4120-536-4401 Leasing of Vehicles - - 35,000 35,000 401-4120-536-4600 Repairs and Maintenance 187,073 54,600 54,600 57,600 401-4120-536-4610 Repairs and Maintenance -Vehicles 26,580 25,000 25,000 31,500 401-4120-536-4700 Printing & Binding 222 200 300 200 401-4120-536-4900 Other Charges and Obligations 957,840 970,000 857,000 853,882 401-4120-536-4930 Amortization 168,761 - - - 401-4120-536-5100 Office Supplies - - - 400 401-4120-536-5200 Operating Supplies 167,374 142,000 141,900 155,506 401-4120-536-5300 Road Materials - - - 7,250 401-4120-536-5400 Books, Pubs, Subs & Memberships 2,863 4,800 4,800 3,510 401-4120-536-5500 Fuel 33,428 36,000 30,600 34,000 401-4120-536-5900 Depreciation 1,147,925 - - - Subtotal Operating Expenses 2,963,862 1,555,120 1,447,877 1,485,793 Capital Expense 401-4120-536-6300 Improvements Other Than Building 292,400 - 276,573 - 401-4120-536-6301 CIP-AMI Meter Installation 34,976 170,000 90,000 235,000 401-4120-536-6302 CIP-Water Service Line R&R Mingo Trail - - - - 401-4120-536-6303 CIP-Longdale Septic Tank Abatement - 1,560,916 707,779 3,500,000 401-4120-536-6304 CIP-E.L. W Septic Tank Abatement PHI 80,242 2,051,149 3,176,073 50,000 401-4120-536-6305 CIP-E.L. W Septic Tank Abatement PH2 - 246,000 243,540 3,245,000 401-4120-536-6306 CIP-E.L. W Septic Tank Abatement PH3 - - - 300,000 401-4120-536-6315 CIP-AC Water Main Replacement 738 51,974 - 401-4120-536-6316 CIP-Lift Station Rehabilitation 25,055 80,000 401-4120-536-6317 CIP-Sanitary Sewer I & I Rehabilitation - - - - 401-4120-536-6319 CIP-Locator 1,800 1,800 1,800 1,800 401-4120-536-6320 CIP-SR427/RR Vacuum Sewer Project 1,724,853 - 485,306 - 401-4120-536-6321 CIP-Longwood Transmission Main WW590520 1,785,096 1,900,000 4,294,736 401-4120-536-6322 CIP-Mingo Trail Pond 53,373 - - 401-4120-536-6323 Water Plant # I Emergency Tank Repair Equip - 124,340 - 401-4120-536-6324 Water Plant Replacement - 115,000 City of Longwood 125 FY 2020-2021 Proposed Budget LINE ITEM DETAIL FUND 401 401-4120-536-6400 Capital Equipment 401-4120-536-6401 Capital -Emergency Pump Historic LS 401-4120-536-6402 Capital -Emergency Pump Columbus Harbour 401-4120-536-6404 Capital -Portable Pump 6" 401-2140-536-6404 Capital -Replacement Rectifier WTP2 401-4120-536-6405 Capital -Telemetry Stations 401-4120-536-6406 Capital New Utility Truck - F250 Utility Bed 401-4120-536-6407 Cement Mixer Other Expenses 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE ADOPTED - 41,000 50,000 69,101 - - 60,843 36,817 19,626 7,000 7,374 - 35,000 - - V,VVV - - Subtotal Capital Expenses 4,184,920 5,977,865 9,580,495 7,496,800 401-4120-536-7100 Principal - 368,018 368,018 583,194 401-4120-536-7200 Interest 51,662 30,039 30,039 77,484 401-4120-536-9300 Administrative Transfer 1,405,635 1,100,599 1,100,599 1,075,320 401-4120-536-9301 Transfer Out- RR Water 161,989 161,989 161,989 161,989 401-4120-536-9302 Transfer Out- RR Sewer 406,335 406,335 406,335 406,335 401-4120-536-9500 Asset Reclassification (4,043,036) - - - 401-4120-536-9800 Reserve for Contingency - - - Subtotal Other Expenses 12,017,415) 2,066,980 2,066,980 2,304,322 TOTAL EXPENDITURES - PUBLIC UTILITIES DEPARTMENT 6,152,077 10,613,152 14,131,622 12,408,526 TOTAL EXPENDITURES - UTILITY BILLING 392 4179474 392,507 4169209 TOTAL EXPENDITURES - PUBLIC WORKS FUND 6,152,469 11,030,626 14,524,128 12,824,735 SUMMARY Authorized Positions Public Works Director Principal/Public Works Engineer Utilities Division Manager Utilities Field Supervisor Utilities Project Manager Backflow Program Coordinator Utilities Maintenance Specialist I Utilities Maintenance Specialist II Utilities Maintenance Specialist III Water Plant Operator 2019 2020 2020 2021 Actual Budget Estimate Budget 0.5 0.5 0.5 0.5 0 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 4 4 4 3 3 3 3 4 1 1 1 1 2 2 2 2 TOTAL 13.5 15.5 ' 15.5 15.5 City of Longwood 126 FY 2020-2021 Proposed Budget PUBLIC UTILITIES BAB FUND BUDGET SUMMARY FUND 402 CASH RESERVES, OCTOBER 1 ADD REVENUES: Revenues 402-0000-361-1000 Interest Eamiigs 402-0000-382-1000 Interfund Transfer from Utility Fund 402-0000-382-1020 Transfer In/Wastewater Subtotal Revenues 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE ADOPTED 451,683 1,966,076 1,047,199 864,815 27,192 - 27,000 - 568,324 161,989 161,989 161,989 - 406,335 406,335 406,335 595,516568,324 505,324 568,324 Total Revenues 1,047,199 2,534,400 1,642,523 1,433,139 DEDUCT EXPENSES: Operating Expenses 402-4120-536-3100 Professional Services 20,000 402-4120-536-3400 Other Contractual Services - - 13,000 402-4120-536-4600 Repair and Maintenance 219,000 187,708 194,000 402-4120-536-5200 Operating Supplies 65,000 25,000 72,000 Subtotal Operating Expenses - 284,000 212,708 299,000 Capital Expenses 402-4120-536-6302 Water Service Line R&R 80,000 80,000 80,000 402-4120-536-6315 CIP-AC Water Main Replacement -Design 400,000 400,000 50,000 402-4120-536-6316 CIP-Liftstation Rehabiliation 30,000 30,000 30,000 402-4120-536-6317 Sanitary Sewer I & II Rehabilitation 30,000 30,000 30,000 402-4120-536-6318 Water Plant R&R 40,000 25,000 40,000 Subtotal Capital Expenses - 580,000 565,000 230,000 Total Expenses - 864,000 777,708 529,000 Mind Balance, September30 1,047,199 1,670,400 864,815 904,139 City of Longwood 127 FY 2020-2021 Proposed Budget PUBLIC UTILITIES IMPACT FEES FUND BUDGET SUMMARY FUND 403 2019 2020 2020 2021 ACTUAL BUDGET ESTIMATE ADOPTED CASH RESERVES, OCTOBER 1 - 1,037,416 298,603 613,603 ADD REVENUES: Revenues 403-0000-324-2110 Water Impact Fees 273,113 243,000 243,000 480,000 403-0000-324-2120 Sewer Impact Fees 13,285 1,355,000 60,000 720,000 403-0000-361-1000 Interest Earnings 12,205 - 12,000 - Subtotal Revenues 298,603 1,598,000 315,090 1,200,000 Total Revenues 298,603 2,635,416 613,603 1,813,603 DEDUCT EXPENSES: Other Expenses 403-4120-536-9301 Water Impact Fees Reserves - - - - 403-4120-536-9302 Sewer Impact Fees Reserves - - - - Subtotal Other Expenses - - Total Expenses - - - - Fund Balance, September30 298,603 2,635,416 613,603 1,813,603 City of Longwood 128 FY 2020-2021 Proposed Budget CAPITAL IMPROVEMENT PROGRAM 0 FIVE-YEAR CAPITAL IMPROVEMENT PLAN 0 CAPITAL IMPROVEMENT PROJECT DETAIL City of Longwood FY 2020-2021 Proposed Budget I 1 FIVE-YEAR CAPITAL IMPROVEMENT PLAN PUBLIC FACILITIES FUND 310 Total Cost Previously FY FY FY FY FY Five Year PROJECT DESCRIPTION Allocated 20-21 21-22 22-23 23-24 24-25 Plan 524-6301 Resurfacing of Local Streets CB 100,000 20,000 20,000 20,000 20,000 20,000 100,000 524-6302 ADA Transition Plan CB 50,000 50,000 50,000 50,000 50,000 50,000 250,000 524-6303 Engineering Studies 20,000 35,000 35,000 35,000 35,000 35,000 175,000 524-6304 W. Warren Ave -Paving & Drainage 50,000 - - - - 524-6305 Commerce Park Connector - 125,000 125,000 500,000 500,000 1,250,000 524-6306 Bike Share Program 5,000 5,000 5,000 5,000 20,000 524-6308 Resurfacing of Local Streets Paving 200,000 - - - - 200,000 524-6313 W Warren Ave -Paving & Drainage Penny 150,000 450,000 500,000 1,500,000 2,450,000 524-6314 CIP-Ronald Reagan Blvd Complete Street 200,000 1,176,611 - - 1,176,611 524-6316 Bicycle Pedestrian Plan Projects 1,800,000 1,450,000 150,000 200,000 175,000 1,975,000 524-6318 Corridor Landscaping/Hardscaping - 750,000 - - - 750,000 524-6319 Other Projects 725,000 300,000 - - - 300,000 524-6321 Sign Replacement, Minor Asphalt 30,000 85,000 100,000 100,000 100,000 100,000 485,000 524-6322 Capital St Lights: Church, Historic - 10,000 10,000 10,000 10,000 10,000 50,000 541-6314 TBD by Pavement Study - 400,000 400,000 541-6315 TBD by Pavement Study - 400,000 400,000 541-6316 TBD by Pavement Study - - - - 400,000 400,000 Fund Total 3,125,000 4,526,611 895,000 1,445,000 1,295,000 2,220,000 10,381,611 CAPITAL PROJECTS FUND 320 Total Cost Previously FY FY FY FY FY Five Year PROJECT DESCRIPTION Allocated 20-21 21-22 22-23 23-24 24-25 Plan 522-6301 Fire Station 15 3,496,327 - 3,496,327 522-6302 Fire Station 17 3,200,000 3,200,000 522-6303 AC Replacement 20,000 20,000 522-6304 Roof Replacement - 50,000 50,000 572-6306 AC Replacement 34,000 - 34,000 572-6307 Floor Replacement 50,000 50,000 572-6309 Fencing 10,000 - 572-6310 FRDAP 100,000 - 572-6311 FRDAP Candyland PHI 50,000 50,000 572-6312 FRDAP Candyland PH2 50,000 50,000 City of Longwood 129 FY 2020-2021 Proposed Budget CAPITAL PROJECTS FUND 320 PROJECT DESCRIPTION 572-6314 Kitchen Renovation 572-6315 Concession Stand Renovation 572-6316 Playground Equipment 541-6319 Awning Equipment IT -Graphical Processing for Virtual Desktop Equipment IT -Server Infrastructure Replace Equipment IT -Switch & Wireless Infra Replace Equipment IT -Voice Gateway Replacement Equipment PD-Marked Patrol Vehicle Equipment PD-Police Motor Cycles Equipment PD-Laptop Computers Equipment PD-Ballistic Shields Equipment PD-Firearms - Rifles Equipment PD-Firearms - Shotguns Equipment PD-Firearms - Handguns Equipment PD-Tasers Equipment PD-Dash & Body Cameras Equipment PW-Message Board Equipment PW-Stump Grinder Equipment P W-As Conditioning Replacement Equipment PW-2019 F-555 Chassis 4X2 Equipment PW-Trailer Equipment PW-F-450 Equipment PW-Fuel Tank x 2 Equipment PW-Loader Equipment P W-Fork Lift Equipment PW-36' Blinker Stop Signs Equipment PW - F-250 Equipment CD - F-250 Equipment PW-Portable Generators Equipment LS Generator Replacement Equipment LS-F-350 Crew Cab Equipment FD-Ladder Truck Equipment FD-Motorola Accountability System Equipment FD-Rescue Truck Equipment ID -Extrication Tools Equipment FD-Bunker Gear Equipment FD-Staff Vehicle Equipment FD-Fire Engine Total Cost Previously FY FY FY FY FY Five Year Allocated 20-21 21-22 22-23 23-24 24-25 Plan 40,000 40,000 - I U00 10.000 676,287 - 295,000 295,000 - 196,000 - 186,000 - 20,000 - 20,000 375,000 342,044 348,923 355,903 363,022 370,283 1,780,175 83,332 - - - 27,060 27,601 54,661 178,320 - 178,320 25,000 27,602 27,602 9,114 5,100 5,202 5,306 5,412 5,520 26,540 5,000 5,100 5,202 5,306 5,412 5,520 26,540 5,808 5,712 5,827 5,943 6,061 6,183 29,726 14,310 8,976 9,155 9,338 9,524 9,714 46,707 192,000 - - - 279,878 279,878 - 100,000 100,000 325,805 - 6,000 6,000 55,000 55,000 55,000 165,000 110,000 - - 110,000 60,000 60,000 - 8,000 - 8,000 35,000 - 35,000 70,000 65.41R - - - - - - 100,000 50,000 30,000 180,000 3,974 3,974 3,974 11,922 - 925,000 - - 925,000 - 8,350 - 8,350 775 000 - - 25,000 25,000 25,000 25,000 25,000 25,000 125,000 585,000 585,000 Fund Total 2,247,094 4,228,929 1,987,283 1,141,770 3,858,465 1,657,301 12,873,748 City of Longwood 130 FY 2020-2021 Proposed Budget PUBLIC UTILITIES FUND 401 PROJECT DESCRIPTION 536-6301 AMR Meter Installation 536-6303 Longdale Septic Tank Abatement 536-6304 E.LW Septic Tank Abatement Ph. 1 536-6305 E.LW Septic Tank Abatement Ph. 2 536-6306 E.LW Septic Tank Abatement Ph. 3 536-6307 E.LW Septic Tank Abatement Ph. 4 536-6308 E.LW Septic Tank Abatement Ph. 5 536-6309 E.LW Septic Tank Abatement Ph. 6 536-6311 NW LW Septic Tank Abatement 536-6319 Locator 536-6321 Longwood Transmission Main W W590520 536-6324 Water Plant Replacement Equipment Portable Pump 6" Equipment Telemetry Stations Equipment New Utility Truck - F250 Utility Bed Equipment Cement Mier Total Cost Previously FY FY FY FY FY Five Year Allocated 20-21 21-22 22-23 23-24 24-25 Plan 170,000 235,000 235,000 235,000 235,000 50,000 990,000 1,560,916 3,500,000 - - - 3,500,000 2,051,149 50,000 50,000 246,000 3,245,000 - 3,245,000 - 300,000 606,740 2,638,000 3,544,740 575,000 2,500,000 3,075,000 - 618,700 2,690,000 - 3,308,700 874,000 3,800,000 4,674,000 500,000 500,000 1,800 1,800 1,800 1,800 1,800 1,800 9,000 1,900,000 - - - - - - 115,000 790,000 1,000,000 500,000 12,000,000 14,405,000 - 50,000 - - 50,000 7,000 - 35,000 Fund Total 5,977,865 7,496,800 2,208,540 6,993,500 4,300,800 16,351,800 37,351,440 PUBLIC UTILITIES R & R FUND 402 Total Cost Previously FY FY FY FY FY Five Year PROJECT DESCRIPTION Allocated 20-21 21-22 22-23 23-24 24-25 Plan 536-6302 Water Service Line R&R 80,000 80,000 80,000 80,000 80,000 80,000 400,000 536-6315 AC Water Main Replacement- Design Included 400,000 50,000 400,000 50,000 400,000 50,000 950,000 536-6316 Lift Station Rehabilitation 20,000 30,000 30,000 30,000 30,000 30,000 150,000 536-6317 Sanitary Sewer I & I Rehabilitation 30,000 30,000 30,000 30,000 30,000 30,000 150,000 536-6318 Water Plant R & R 40,000 40,000 25,000 25,000 25,000 25,000 140,000 Fund Total 570,000 230,000 565,000 215,000 565,000 215,000 1,790,000 STORMWATER FUND 406 PROJECT DESCRIPTION 541-6303 W. Bay Avenue (250') 541-6304 Rock Lake Outfall 541-6305 WaymanAve-EChrch-EWrm-250' 541-6307 Commerce C rcle-IndustryRd-Commerce 541-6308 Orange Avenue -Credo to Highland 541-6309 Update to SW Master Plan 541-6310 Future Projects Identified in Update 541-6312 Bennett Drive/UPS Pond Total Cost Previously FY FY FY FY FY Five Year Allocated 20-21 21-22 22-23 23-24 24-25 Plan 91,000 91,000 105,000 - _ 27,000 _ - - 360,000 360,000 - 70,000 1,000,000 - 1,070,000 25,000 - _ - - 350,000 350,000 700,000 40,000 350,000 - - 350,000 Fund Total 197,000 511,000 1,000,000 360,000 350,000 350,000 2,571,000 Grand Total All Funds 12,116,958 16,993,340 6,655,823 10,155,270 10,369,265 20,794,101 64,967,799 City of Longwood 131 FY 2020-2021 Proposed Budget CAPITAL IMPROVEMENT PROJECT DETAIL 1(7 NGWOO '- Flnrida CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Shad Smith Department/Division: Public Works Engineering Project Code: RESRF (524-6301) Project Description: (Pavement management and prioritizaton. Includes construction inspection, design and geotechnical investigation. Positive Impact on Services: (Roadway repairs reduces the need for major rehabilitation to roadways. (If approved) Negative Impact on Services: Not able to properly manage our resurfacing of streets in the city. (If not approved) Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 20,000 20,000 20,000 20,000 20,000 100,000 City of Longwood 132 FY 2020-2021 Proposed Budget L.ONGWD( Florida Project Description: Positive Impact on Services (If approved) Negative Impact on Services: (If not approved) CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 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 construction improvements. To ensure people with disabilities have public accommodations, transportation, and with attention to things Lice ADA compliant signs, sidewalks, and curb ramps, and accessible parking, etc. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 50,000 50,000 50,000 50,000 50,000 250,000 City of Longwood 133 FY 2020-2021 Proposed Budget LZ3NGW0C ) Florida CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Shad Smith Department/Division: Public Works Engineering Project Code: ENGSTDY (524-6303) Project Description: Miscellaneous engineering studies for various requests and issues such as traffic safety, drainage issues, traffic counts, etc. Positive Impact on Services: Ability to respond to citizen and commission requests with proper engineering (If approved) I analysis and data collection. Negative Impact on Services: (If not approved) Not able to respond to needed inquiries with appropriate expertise. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 1 35,000 35,000 35,000 35,000 35,000 175,000 City of Longwood 134 FY 2020-2021 Proposed Budget LONGWO( Florida Project Description: Positive Impact on Services: (If approved) Negative Impact on Services (If not approved) CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Annual paving of city streets as per the Pavement Management and Prioritizaton Plan. Road to be determined year by year. Extend the life of the city streets of Longwood. Increased rideability and safety. Will also included new striping. Mass failure of roadways in City which will create higher long term repairs cost and reconstruction cost. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 200,000 - - - - 200,000 City of Longwood 135 FY 2020-2021 Proposed Budget I.ONGwoO t..",.ia CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Shad Smith DepartmentlDivision: Public Works Engineering Project Code: PAVDRAIN (524-6313) W. Warren Avenue complete streets and drainage improvements from Milwee Ave. Description: to St. Laurent St. (2021 preliminary study with $300,000 funding from FDOT). Positive Impact on Services: (If approved) Improves local mob>Yity, aesthetics, drainage, and traffic safety. Negative Impact on Services: (If not approved) Loss of FDOT grant Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 1 450.000 - 500.000 - 1.500.000 1 2.450.000 City of Longwood 136 FY 2020-2021 Proposed Budget 1 O,10C WWO( ) Florid: Project Description: Positive Impact on Services (If approved) CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT REQUEST FISCAL YEAR 2020-21 N. Ronald Reagan Blvd. - Complete Streets- hardscaping and landscaping. Aesthetic and economic enhancement of the Downtown Longwood historic district. Make this area of the city more useable for events and the general public. Negative Impact on Services: I Lack of trees and other amenities for the downtown area of Longwood. (If not approved) Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 1,176,611 - - - - 1,176,611 City of Longwood 137 FY 2020-2021 Proposed Budget IM+.v 1.0 -MVC)O CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Positive Impact on Services: (Provides safety and mobility enhancements to the City's Bike and Pedestrian (If approved) network Provides matching funds for FDOT and Metroplan Orlando Grants. Negative Impact on Services: (Loss of oportunities for Grant funds. Deterioration of the bike and pedestrian (If not approved) network in the City of Longwood. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 1.450.000 1 15Q000 200,000 175.000 1 1.975,000 City of Longwood 138 FY 2020-2021 Proposed Budget LONGW00 .. FI<orid a CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 CORRl[50R=LANDSCAPING/HARDSCAQING' Project Manager: Shad Smith Department/Division: Public Works Engineering Project Code: MED434 (524-6318) FDOT Corridor Landscaping and Hardscaping for SR 434 and SR 15/600 (US 17- 92). Generally, includes trees, shrubs, and irrigation in the medians. Also, includes Project Description: I-4 and SR 434 Pond next to Raymond Avenue as a gateway feature into the City of Longwood from the west. Positive Impact on Services: Enhanced aesthetics for main roadway corridors in the City. Utilizing Grant funding (If approved) I available from FDOT. Negative Impact on Services: (If not approved) Not using grant funds available from FDOT. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 750.000 750.000 City of Longwood 139 FY 2020-2021 Proposed Budget LONGWOOI Florida CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Shad Smith Department/Division: Public Works Engineering Project Code: OTHERI9 (524-6319) Projects to pay for city improvements on public right of ways. Includes Longwood TOD townhomes drainage improvements and for signal upgrades at various Project Description: intersections on SR 434. These projects share responsibility between Public Works and Community Developement. Positive Impact on Services: Encourages economic development by partnering with local developers. (If approved) Negative Impact on Services: Some development projects will not occur. (If not approved) Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 300,000 1 300,000 City of Longwood 140 FY 2020-2021 Proposed Budget CITY OF LONGWOOD l,oNCWoc F I i d A CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 SIGN{ REPLACEMENT AND MINOR ASPHALT'AND CONSTRUCTION � ., :.. � u, Project Manager: Shad Smith Department/Division: Public Works Engineering Project Code: SIGNRPLMT (524-6321) Project Description: Captial expenditure for sign replacements and minor concrete and asphalt repairs. These improvements will help our City to continue to be automated vehicle ready. Positive Impact on Services: (If approved) Increase safety by providing new signs and keeping asphalt and concrete in good repair. These improvements will help our City to continue to be ready for automated vehicle. Includes replacement of sidewalks that are broken and for areas that have missing gaps. Negative Impact on Services: (If not approved) City will be behind on keeping up with standards for signage. Sidewalks will not be able to be repaired and gaps not able to be filled. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 85,000 100,000 100,000 100,000 100,000 485,000 City of Longwood 141 FY 2020-2021 Proposed Budget CITY OF LONGWOOD I,6)NGW0Q F I i d a CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 CAPITAL STREET LIGHTS. -CHURCH HISTOR[C; ROSEDALER Project Manager: Tom Smith Department/Division: Public Works Engineering Project Code: STRLIGHT (524-6322) Project Description: LED Lighting upgrades in the city. Positive Impact on Services: (If approved) Reduce energy consumption and improvements in traffic safety. Negative Impact on Services: (If not approved) Poor lighting quality at various locations. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Facilities Fund (310) 10,000 10,000 10,000 10,000 10,000 50,000 City of Longwood 142 FY 2020-2021 Proposed Budget LONGW00 Iia CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Michael A. Peters Department/Division: Fire Department Project Code: (522-6303) Project Description: I Scheduled replacement of two air conditioning units in fire department facilities. Positive Impact on Services: (If approved) Efficient, cost effective climate control operation with decreased downtime. Negative Impact on Services: I These units have required significant repairs often times after hours. The continued City of Longwood 143 FY 2020-2021 Proposed Budget LONGWOO F l o r i d a CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Chris Capizzi Department/Division: Leisure Services Department Project Code: (572-6306) Air conditioning units need to be replaced as they are becoming outdated. The current units utilize freon gas which is being phased out of AC units in place of units Project Description: that use Puron gas to charge the system. Freon is becoming harder to get so the cost of it has gone up exponentially. Positive Impact on Services: (Newer and more efficient units. Future repairs would not cost as much to do. (If approved) Negative Impact on Services: None right now as units are working; however, any repairs could cost a significant (If not approved) I amount. These units are 18 years old and will eventually start experienceing issues. Funding Source I FY2021 FY2022 FY2023 FY2024 FY2025 Total Capital Proiects Fund (320) 1 34,000 34.000 City ofLongwood 144 FY2020-2021 Proposed Budget Li)N(TWVOO Florida CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Pat Smith Department/Division: Public Utilities Project Code: AM AI (536-6301) Project Description: Positive Impact on Services: (If approved) Negative Impact on Services: (If not approved) Continuing project upgrading metering systems to remote reading. Creates effiency, generates more timely, accurate bills, minimizes labor hours. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (401) 235,000 235,000 235,000 235,000 50,000 990,000 City of Longwood 145 FY 2020-2021 Proposed Budget Lr"i�rc��oo '� F l o r CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Andrew Marsian Department/Division: Utilities Project Code: LS-TANK (536-6303) Longwood Septic to Sewer Conversion Project: Construction to convert Description: approximately 220 residential properties from septic to sewer. Positive Impact on Services: I Improve public health, safety, surface water quality & protect vital ground water sour (If approved) Negative Impact on Services: (Loss of grant funding from SJRWMD and FDEP. Continued increase of (If not approved) groundwater polution in the Lake Jessup basin. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (401) 3.500,000 - - - - 3.500.000 City of Longwood 146 FY 2020-2021 Proposed Budget I I�� LC)NGWOO FInrida CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Andrew Marsian Department/Division: Utilities Project Code: ELW-TANKI (536-6304) Project Description: Positive Impact on Services: (If approved) Negative Impact on Services (If not approved) Longwood Septic to Sewer Conversion Project: Design and construction to convert approximately 130 residential properties from septic to sewer. Improve public health, safety, surface water quality & protect vital ground water Loss of grant funding from SJRWMD and FDEP. Continued increase of groundwater polution in the Lake Jessup basin. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (401) 50,000 - - - - 50.000 City of Longwood 147 FY 2020-2021 Proposed Budget Ihu LONGW'OO�� ""'....Hi„rida CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Andrew Marsian Department/Division: Utilities Project Code: ELW-TANK2 (536-6305) Longwood Septic to Sewer Conversion Project: Design and construction to convert Description: approximately 130 residential properties from septic to sewer. Positive Impact on Services: I Improve public health, safety, surface water quality & protect vital ground water (If approved) Negative Impact on Services: (Loss of grant funding from SJRWMD and FDEP. Continued increase of (If not approved) groundwater polution in the Lake Jessup basin. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (401) 3,245,000 - - - - 3,245,000 City of Longwood ` 148 FY 2020-2021 Proposed Budget I LONGWOOI�� s / Florida Manager: CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Andrew Marsian Department/Division: IUtilities Project Code: ELW-TANKS (536-6306) Project Description: Positive Impact on Services: (If approved) Negative Impact on Services: (If not approved) Longwood Septic to Sewer Conversion Project: Design for approximately 97 residential properties from septic to sewer. Improve public heahh, safety, surface water quality & protect vital ground water s Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (401) 300,000 606,740 2,638,000 - - 3,544,740 City of Longwood 149 FY 2020-2021 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Andrew Mars ian Department/Division: Utilities Project Code: WTR-PLANT (536-6324) For the planning and implementation of a new master Water Plant. Replacement Project Description: Study is the current phase. Both current water plants are toward the end of their service lives of 50 years. Positive Impact on Services: (Necessary replacement of water supply and storage. Increase of water supply for (If approved) continued growth in the city. Negative Impact on Services: Continual repair with ever increasing costs associated with very old plants. (If not approved) Possibility of having to supplement water supply from other utility providers. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (401) 115,000 790,000 1,000,000 50U00 12,000,000 14,405,000 City of Longwood 150 FY 2020-2021 Proposed Budget LONGWO F l o r i d a CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Pat Smith Department/Division: Utilities Project Code: WSLRR (536-6302) Project Description: Positive Impact on Services: (If approved) Replacement of water service lines. Many of the residential and public service lines are aging and need to be replaced. impact to public due to breakages and continual supply of clean drinking water. Negative Impact on Services: (Continual repairs and breakages often as emergency response. Possible infiltration (If not approved) of sand and soil into drinking water. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (402) 80,000 80,000 80,000 80,000 80,000 400,000 City of Longwood 151 FY 2020-2021 Proposed Budget CITY OF LONGWOOD IT; N G W 0 (0) F i i d CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 AC WATER MAIN REM ACMENT Project Manager: Pat Smith Department/Division: Utilities Project Code: WAT-MAIN (536-6315) Project Description: To abandon exsisting asbestos water pipes. Positive Impact on Services: (If approved) Negative Impact on Services: (If not approved) K Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (402) 50,000 400,000 50,000 400,000 50,000 950,000 City of Longwood 152 FY 2020-2021 Proposed Budget CITY OF LONGWOOD 1,e NGW00 '` CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Pat Smith Department/Division: Utilities Project Code: LS-REHAB (536-6316) Project Description: Continuing project to upgrade or restore aging liftstations. Positive Impact on Services: (Continue to have opperating liftstations without minimal afterhour call outs and (If approved) downtime 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 (If not approved) I backup which will cost more in the long term. City of Longwood 153 FY 2020-2021 Proposed Budget LC>NG��UU `_- Florida CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Pat Smith Department/Division: Utilities Project Code: SSII-REHAB (536-6317) The project provides for testing and repairs to determine groundwater infiltration to Description: 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 will lead to addittional costs for sending out our raw (If approved) sewage to the other utilities wastewater treatment plans. More strain on our sewer system which leads to more cost for repairs and overtime. Negative Impact on Services: (If not approved) Also, infiltration means that we pay more money sending out our raw sewage to the other utilities wastewater treatment plans. va'1 ,rn Zr Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (402) 30,000 30,000 30,000 30,000 30,000 150,000 City of Longwood 154 FY 2020-2021 Proposed Budget 1,(ONGWOO� CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Andrew Marsian Department/Division: Utilities Project Code: WTPRR (536-6318) Project Description: (Replacement and repairs associated with water treatment plants. Positive Impact on Services: (If approved) Keeps our water plants operating at peak efficency and keeps out water quality high. Negative Impact on Services: Could result in higher utility bills, less safe working conditions, shorter life of water (If not approved) plants. Higher likelyhood of emergencies with overtime and higher repair costs. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Public Utilities Fund (402) 40,000 25,000 25,000 25,000 25,000 140,000 City of Longwood 155 FY 2020-2021 Proposed Budget I,ONGWO F l o r i d a CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Tom Smith Department/Division: Stormwater Project Code: BAYDRAIN (541-6303) Project Description: Positive Impact on Services (If approved) Negative Impact on Services: (If not approved) Relining approximately 250' of stormwater pipe on Bay Avenue. Relining of worn out drains prevents costly, time -intensive procedures involved in replacement of old or damaged pipes. Pipe colapse which could lead to flooding and road colapse. Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Stormwater Fund (406) 91.000 - - - - 91,000 City of Longwood 156 FY 2020-2021 Proposed Budget CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Tom Smith Department/Division: Stormwater Project Code: ORANDRAIN (541-6308) Project Description: I Installing stormwater drainage on Orange Avenue from Credo to Highland. Positive Impact on Services: (Reduce flooding in area that is prone to flooding. (If approved) Negative Impact on Services: Continue to have localized flooding and possibly lowering of property values. (If not approved) Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Stormwater Fund (406) 70,000 1,000,000 - - - 1,070,000 City of Longwood 157 FY 2020-2021 Proposed Budget I,ONGWOO Flnridn CITY OF LONGWOOD CAPITAL IMPROVEMENT PROJECT DETAIL FISCAL YEAR 2020-21 Project Manager: Shad Smith Department/Division: Stormwater Project Code: DR-BENUPS (541-6312) Drainage improvements along Bennett Drive to alleviate localized flooding by utilizing unopened Alberta right of way and expansion of the southern UPS pond. Project Description: This process would also allow greater utilization and capacity of UPS's property for future expansion. Positive Impact on Services: (Relieve flooding along Bennett Drive and assist in permitting of UPS pond. (If approved) Negative Impact on Services: I Continued localized flooding of Bennett Drive and less opportunity for UPS to (If not approved) Funding Source FY2021 FY2022 FY2023 FY2024 FY2025 Total Stormwater Fund (406) 350,000 - - - 350,000 City of Longwood 158 FY 2020-2021 Proposed Budget LONG TERM DEBT 0 CAPITAL IMPROVEMENT NOTES Ql STATE REVOLVING FUND LOANS 0 DEBT ANALYSIS City of Longwood FY 2020-2021 Proposed Budget CAPITAL IMPROVEMENT NOTES The City issued Capital Improvement Revenue Note, Series 2016 in the amount of $1,312,571 with interest of 2.19% to finance the purchase of various vehicles and equipment. Note is secured by a covenant to budget and appropriate. Total principal and interest remaining to be paid on this series is $954,372.82. For 2020-2lfiscal year, principal and interest on this series is $125,218. In the event of default the note will bear interest at the default rate, and the noteholder shall be entitled to enforce payment. The City issued Transportation Improvement Revenue Note, Series 2016 in the amount of $5,900,000 with interest of 1.45% to finance various transportation improvements. Note is secured by local option gas tax and the infrastructure sales surtax. Total principal and interest remaining to be paid on this series is $3,153,070. For the 2020-21 fiscal year, principal and interest payment on this series is $788,109. In the event of default, the noteholder may declare all principal and interest is due and immediately payable. The City issued Capital Improvement Revenue Note, Series 2017 in the amount of $4,000,000 with interest of 2.78% to finance park and recreational improvements. Note is secured by a covenant to budget and appropriate. Total principal and interest remaining to be paid on this series is $3,922,870. For the 2020-21 fiscal year, principal and interest payment is $327,096. In the event of default, the noteholder may declare all principal and interest is due and immediately payable. In 2018, the City executed the Capital Improvement Revenue Note, Series 2017B for the costs of constructing certain 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 years with an interest rate of 2.49 percent. The note is secured by a covenant to budget and appropriate. Total principal and interest remaining to be paid on this series is $1,837,744, and principal and interest for 2020-21 fiscal year is $229,718. In the event of default, the noteholder may declare all principal and interest is due and immediately payable. City of Longwood 159 FY 2020-2021 Proposed Budget 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 is for 5 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 is $1,471,282, and principal and interest payment for 2020-21 fiscal year is $216,209 In the event of default, the noteholder may declare all principal and interest is due and immediately payable. City of Longwood 160 FY 2020-2021 Proposed Budget STATE REVOLVING FUND LOANS In 2017, the City executed the Clean Water State Revolving Fund Loan agreement WW590500 for the South Longwood Septic Tank Abatement Phase I project. This agreement provides for total funding of $4,089,103. The loan period is for 20 years with an interest rate of .91 percent. The note 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 is $3,993,854, and principal and interest payment for 2020-21 fiscal year is $228,248. In 2018, the City executed the Clean Water State Revolving Fund Loan agreement WW590510 for the South Longwood Septic Tank Abatement Phase II project, and Lake Ruth and Springwood Septic Tank Abatement project. This agreement provides for total funding of $3,356,346. 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. Principal and interest remaining to be paid on this series is $3,226,914, and principal and interest payment for 2020-21 fiscal year is $165,483. In 2019, the City executed the Clean Water State Revolving Fund Loan agreement WW590520 for the Longwood Septic Tank Abatement Transmission Main. This agreement provides for total funding of $3,410,044. The loan period is for 20 years with an interest rate of 1.25 percent. Total principal and interest remaining to be paid on this series is $3,516,645, and principal and interest for 2020-21 fiscal year is $199,468. The note is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. In 2019, the City executed the Clean Water State Revolving Fund Loan agreement WW590530 for the East Longwood Septic Tank Abatement Project. This agreement provides for total funding of $1,108,984. The loan period is for 20 years with an interest rate of .91 percent. The note is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. As of April 30, 2020, $393,088 have been drawdown on the loan. City of Longwood 161 FY 2020-2021 Proposed Budget LONG TERM DEBT ANALYSIS Beginning Ending Balance FY2020 FY2020 Balance Due in 10/1/2019 Additions Reductions 9/30/2020 FY2021 Governmental Activities Capital Leases Lease # 4 183,898 - (91,949) 91,949 91,949 Lease # 5 183,898 - (91,949) 91,949 91,949 Lease # 7 35,180 - (35,180) - - Lease # 8 36,910 - (36,910) - - Notes Pavable - Direct Borrowin Note Series 2016 - Capital Imp 1,082,015 - (127,642) 954,373 125,218 Note Series 2016 -Trans Imp 3,941,822 - (788,752) 3,153,070 788,109 Note Series 2017 - Reiter Park Loan 4,249,965 - (327,096) 3,922,870 327,096 Note Series 2017B 1,796,202 - (224,525) 1,535,327 224,525 Note Series 2020 1,471,282 - - 1,471,282 216,209 Subtotal Governmental Activities'L,9, M Y. Business Type Activities Capital Leases Lease # 7 35,180 - (35,180) - - Note Payable - Direct Borrowing Note Series 2017B 41,543 - (5,193) 36,350 5,193 SRF Loans SRF 590500 4,222,102 - (228,248) 3,993,854 228,248 SRF 590510 3,356,346 - (129,432) 3,226,914 165,483 SRF 590520 3,516,645 - - 3,516,645 199,468 SRF 590530 1,136,564 - - 1,136,564 62,286 Subtotal Business -Type Activities1�71 Total Debt Service Citywide 24,152,989 - (2,122,057) 21,994,582 2,525,733 City of Longwood 162 FY 2020-2021 Proposed Budget WORKFORCE Q AUTHORIZED POSITIONS ® COMPARISON OF POSITIONS BY FUND ® POSITION ALLOCATION 0 GRADE SCHEDULE City of Longwood FY 2020-2021 Proposed Budget I 1 AUTHORIZED POSITIONS FY 2021 FY 2021 FY 2021 Department FTPositions PTPositions FTE's City Clerk's Office City Clerk Senior Administrative Assistant Receptionist Records Clerk Executive Assistant City Clerk/Mgr. Facilities Construction Maintenance Human Resources Human Resources/Risk Mgmt Director Human Resources Generalist Payroll/HR Coordinator City Manager's Office City Manager Financial Services Financial Services Director Accounting Manager Accounting Clerk Financial/Procurement Analyst Purchasing Manager Utility Billing Manager Field Service Representative Customer Field Service Representative Meter Reader Information Technology Information Technology Director Information Technology Analyst 1 0 1 0 1 0 0 1 1 0 1 0 Subtotal 1 0 1 0 1 0 Subtotal 1 0 Subtotal 1 0 1 0 1 0 1 0 1 0 1 0 0 1 2 0 1 0 Subtotal 1 0 1 0 Subtotal 1 1 1 0.5 1 1 5.5 1 1 1 3 1 1 1 1 1 1 1 1 0.5 2 1 IN 2 City of Longwood 163 FY 2020-2021 Proposed Budget AUTHORIZED POSITIONS FY 2021 FY 2021 FY 2021 Department FT Positions PT Positions FTE's Police Department Police Chief Police Deputy Chief Police Corporal Police Evidence Custodian Police Lieutenant Police Officer Police Sergeant Senior Administrative Assistant Administrative Assistant Police Administrative Manager Fire Department Fire Chief Deputy Fire Chief Fire Battalion Chief Fire Inspector Fire Lieutenant Firefighter Lieutenant/Fire Marshall Senior Administrative Assistant Community Development Community Development Director Economic Development Coordinator Code Compliance Officer Economic Development/Spec Projects Senior Planner Planner II Community Development Coordinator 1 0 1 1 0 1 7 0 7 1 0 1 3 0 3 27 0 27 6 0 6 2 0 2 1 0 1 1 0 1 Subtotal 50 1 0 1 1 0 1 3 0 3 0 0.5 0.5 6 0 6 30 0 30 1 0 1 1 0 1 Subtotal 43.5 1 0 1 1 0 1 1 0 1 1 0 1 1 0 1 1 0 1 1 0 1 City of Longwood 164 FY 2020-2021 Proposed Budget AUTHORIZED POSITIONS FY 2021 FY 2021 FY 2021 Department FT Positions PT Positions FTE's Permit Clerk Records Clerk Building Official Building Inspector Leisure Services Department Leisure Services Director Recreation Program Manager Park Service Supervisor Admin Asst/Comm Bldg Coordinator Event Specialist I - Part -Time Event Specialist - Part -Time Park Attendant Park Service Specialist I Park Service Specialist II Public Works Public Works Director PW Maintenance Specialist II PW Maintenance Specialist I PW Maintenance Specialist III PW Streets Supervisor Street/Fleet Division Manager Senior Administrative Assistant Public Works Coordinator Backflow Program Coordinator Water Plant Operator Trainee Utilities Maintenance Specialist I Utilities Maintenance Specialist II 2 0 2 0 1 0.5 1 0 1 1 0 1 Subtotal 11.5 1 0 1 1 0 1 1 0 1 1 0 1 0 1 0.5 0 2 1 0 3 1.5 3 2 4 2 0 2 Subtotal 13 1 0 1 3 0 3 5 0 5 1 0 1 1 0 1 1 0 1 1 0 1 1 0 1 1 0 1 1 0 1 3 0 3 4 0 4 City of Longwood 165 FY 2020-2021 Proposed Budget AUTHORIZED POSITIONS FY 2021 FY 2021 FY 2021 Department FT Positions PT Positions FTE's Utilities Maintenance Specialist III 1 0 1 Utilities Division Manager 1 0 1 Utilities Field Supervisor 1 0 1 Water Plant Operator 1 0 1 Principal/PW Engineer 1 0 1 Utilities Project Manager 1 0 1 Subtotal 29 Total FY 2021 FTE's 168 City of Longwood 166 FY 2020-2021 Proposed Budget POSITION COMPARISON BY FUND FY 2020 FY 2021 Change Fund FT Positions PT Positions General Fund City Manager's Office 1.00 1.00 - City Clerk's Office 4.50 4.50 - General Services 1.00 1.00 - Human Resources 3.00 3.00 - Financial Services 4.00 4.00 - Purchasing 1.00 1.00 - Information Technology 2.00 2.00 - Police Department 50.00 50.00 - Fire Department 44.00 43.50 (0.50) ' Community Development 7.00 7.00 - Leisure Services Department 14.00 13.00 (1.00) 2 Public Works - Streets/Fleet 14.50 13.50 (1.00) 3 Total Positions for General Fund 146.00 143.50 (2.50) Building Inspections Fund Building Inspection Total Positions for Building Fund Public Utilities Fund Utility Billing Public Works Total Positions for Public Utilities Fund 4.50 4.50 - 4.50 4.50 - 4.50 4.50 - 14.50 15.50 1.00 4 19.00 20.00 1.00 GRAND TOTAL 169.50 168.00 (1.50) ' Fire Inspector position changed from full-time to part-time. 2 Part-time positions were counted and budgeted as full time in prior year. 3 Principal/PW Engineer budgeted in PW-Streets in FYI 9-20 moved to Fund 401 Public Utilities. 4 Principal/PW Engineer moved from General Fund PW-Streets. City of Longwood 167 FY 2020-2021 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. POSITION TITLE DEPARTMENT #1 PERCENTAGE DEPARTMENT #2 PERCENTAGE DEPARTMENT #3 PERCENTAGE DEPARTMENT #4 PERCENTAGE DEPARTMENT #5 PERCENTAGE FINANCIAL SRVS DIR 55.0% 15.01A 001-1600-513-1200 401-1615-513-1200 ACCOUNTING CLERK 90.0% 20.0% 001-1600-513-1200 401-1615-513-1200 COMMUNITY DEVELOPMENT DIRECTOR 75.0% 25.0% 001-3100-515-1200 102-2900-524-1200 COMM. DEVELOPMENT COORDINATOR 50.0% 50.01A 001-3100-515-1200 102-2900-524-1200 SENIOR PLANNER 75.0% 25.0% 001-3100-515-1200 102-2900-524-1200 PLANNER 75.0% 25.0-A 001-3100-515-1200 102-2900-524-1200 PW DIRECTOR 15.0% 10.0% 25.0% 40.054 10.0% 001-3520-541-1200 102-2900-524-1200 310-3520-541-1200 401-4120-536-1200 406-3520-541-1200 ST/FLEET DIVISION MGR 60.0% 10.0% 30.0% 001-3520-541-1200 310-3520-541-1200 406-3520-541-1200 STREETS SUPERVISOR 35.0% 5.0% 10.0% 50.0% 001-3520-541-1200 102-2900-524-1200 310-3520-541-1200 406-3520-541-1200 PUBLIC WORKS -ENGINEER 15.0% 25.0% 25.0% 15.0% 20.0% 001-3520-541-1200 102-2900-524-1200 310-3520-541-1200 401-4120-536-1200 406-3520-541-1200 PUBLIC WORKS COORDINATOR 10.0% 3.0% 17.0% 60.0% 10.0% 001-3520-541-1200 102-2900-524-1200 310-3520-541-1200 401-4120-536-1200 406-3520-541-1200 SR ADMINISTRATIVE ASST 25.0% 15.O'A 35.0% 25.0% 001-3520-541-1200 310-3520-541-1200 401-4120-536-1200 406-3520-541-1200 PW MAINT SPECIALIST 111 25.0% 75.0% 001-3520-541-1200 406-3520-541-1200 PW MAINT SPECT II (ST/SW) 50.0% 50.0% 001-3520-541-1200 406-3520-541-1200 PW MAINT SPECIALIST 11 (ST) 50.0% 50.0% 001-3520-541-1200 406-3520-541-1200 PW MAINT SPECIALIST I (ST) 90.0% 30.0% 001-3520-541-1200 406-3520-541-1200 PW MAINT SPECIALIST I (ST) 50.0% 50.0% 001-3520-541-1200 406-3520-541-1200 PW MAINT SPECIALIST I (ST) 90.0% 10.0'A 001-3520-541-1200 406-3520-541-1200 PW MAINT SPECIALIST II (ST) 90.0% 10.0% 001-3520-541-1200 406-3520-541-1200 UTILITIES DIVISION MANAGER 5.0% 5.0% 90.0% 001-3520-541-1200 102-2900-524-1200 401-4120-536-1200 UTILITIES PROJECT MANAGER 95.0% 5.0% City of Longwood 401-4120-536-1200 102-2900-524-1200 168 FY 2020-2021 Proposed Budget GRADE SCHEDULE Non -Union Title Grade Step 1 Annual Step 13 Annual Administrative Assistant 1 $24,761.19 $39,643.47 Parks Service Specialist Public Works Mairrtenance Specialist Utilities Mairlenance Specialist I 1A $26,225.45 $41,987.79 Parks Service Specialist -Part-time Park Attendant Part-time Event Spec. PT 2 $13,371.08 $21,407.53 Parks Service Specialist II Public WorksMaintenance Specialist II 2A $28,410.90 $45,486.77 Utilities Maintenance Specialist II Permit Clerk Customer/Field Serv. Rep 3 $28,881.46 $46,240.14 Administrative Assistant fecords Clerk -Part-time Plant Operator Trainee Parks Service Specialist III 3A $30,683.77 $49,125.71 Public Works Maint. Specialist III Utilities Maintenance Specialist III Account Clerk II 4 $31,191.97 $49,939.35 Vacant 4A $32,831.63 $52,564.50 Community Dev. Coordinator Economic Development Coordinator 5 $33,687.33 $53,934.50 Police Evidence Custodian Senior Administrative Assistant Vacant 5A $35,129.85 $56,244.02 City of Longwood 169 FY 2020-2021 Proposed Budget GRADE SCHEDULE Title Grade Step 1 Annual Step 13 Annual Code Enforcement Officer Faciilkies Construction Maintenance 6 $36,382.32 $58,249.26 Admin. Asst./Cornmunity Building Coord. Backflow Program Coordinator 6A $37,152.72 $59,482.70 Horticulture Specialist Public Works Coordinator 7 $39,292.90 $62,909.20 Financial Procurement Analyst Plant Operator 7A $39,911.85 $63,900.16 Pa oll/HR Coordinator 8 $42,436.33 $67,941.94 Public Works Streets Supervisor Utilities Field Supervisor 8A $42,616.35 $68,230.15 Park Services Supervisor Building Inspector Executive Asst. to City Manager/City Clerk 9 $45,831.24 $73,377.29 Planner HR Generalist Purchasing Manager Utility Billing Manager Police Administrative Manager 10 $49,497.74 $79,247.48 Senior Planner Information Technology Analyst Recreation Program Manager Accounting Manager 11 $53,457.56 $85,587.28 Police Lieutenant Vacant 12 $57,734.17 $92,434.26 City of Longwood 170 FY 2020-2021 Proposed Budget GRADE SCHEDULE Title Grade Step 1 Annual Step 13 Annual :conomic Development/Spc Projects Mgr. 13 $62,352.90 $99,829.00 'olice Commander 3uilding Official ire Battalion Chief 14 $67,341.13 $107,815.32 >treet/Fleet Division Manager Ailities Division Manager Vacant 15 $72,728.42 $116,440.54 'rincipal/Public Works Engineer )eputy Fire Chief 16 $78,546.69 $125,755.79 )eputy Police Chief Leisure Services Director 17A $84,830.43 $135,816.25 HR/Risk Management Director Information Technology Director 17B $90,250 $144,493.16 City Clerk Public Works Director/City Engineer Comtrnmity Development Director 17C $95,500 $152,898.58 Director Financial Services Fire Chief 17D $113,300 $181,396.95 Police Chief City Manager 21 $130,000 $208,134.19 City of Longwood 171 FY 2020-2021 Proposed Budget GRADE SCHEDULE Police Department Teamsters Title Step l Annual Step 12 Annual Officer $42,000.00 $61,000.00 Corporal $44,940.00 $66,000.00 Sergeant $49,434.00 $71,000.00 Fire Department IAFF Title Step 1 Annual Firefighter $3 7,417.40 City of Longwood 172 FY 2020-2021 Proposed Budget GLOSSARY ® GLOSSARY OF TERMS City of Longwood FY 2020-2021 Proposed Budget I 1 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 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. 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, to be legally adopted prior to the beginning of the fiscal year, in accordance with state statutes. Assessed Property Value: The value set upon a 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. 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. City of Longwood 173 FY 2020-2021 Proposed Budget Budget: A financial plan for a specified period of time (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 which 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 in accordance with an approved budget for the purpose of keeping 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. Capital Improvement Program (CIP): A projected plan for capital expenditures to be incurred each year over a period of five years setting forth each capital project, the amount to be expended in each year, and the method of financing those expenditures. 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. Comprehensive Annual Financial Report (CAFR): An annual report that presents the status of the City's financial situation during the past fiscal year. The CAFR is City of Longwood 174 FY 2020-2021 Proposed Budget organized by fund and contains two basic types of information: (1) Statement of Net Assets that compares assets with liabilities and fund balance; and (2) a Statement of Activities that compares revenues and expenditures. 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 is 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 which 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 and urban development and other services related to economic improvements. 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 less expenditures equals ending fund balance. Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises -where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis 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. City of Longwood 175 FY 2020-2021 Proposed Budget 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. Fines and Forfeitures: Fee 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 for neglect of official duty. Forfeits include revenues resulting from 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 I 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 Plan: A plan for capital expenditures to be incurred each year over a five-year period 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. 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. Function: A major class or grouping of tasks directed toward a common goal, such as improvements to the public safety, improvement of the physical environment, etc. For the purposes utilized in 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 City of Longwood 176 FY 2020-2021 Proposed Budget liabilities and residual equities or balances, and changes therein, that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with 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. GAAP: Generally Accepted Accounting Principles. GASB: Governmental Accounting Standards Board. General Fund: The fund into which the general (non -earmarked) revenues of the City are deposited and from which money is appropriated to pay the general expenses of the City. 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. Grant: This is a financial award given by the state government, federal government, or other agency 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. Infrastructure: Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples include water system, sewer system, 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. City of Longwood 177 FY 2020-2021 Proposed Budget 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 and 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. 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 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: 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 measureable 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). Object Code: An account to which an expense or expenditure is recorded in order 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. City of Longwood 178 FY 2020-2021 Proposed Budget 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, these are expenses for day-to-day operations which exclude capital costs, such as office supplies, maintenance of equipment, and travel. Licenses and Permits Revenue: This category includes revenue raised for the purpose of recovering 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 environment including solid waste, water and sewer conservation and 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. 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 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 submitted to the City Commission for their consideration by the City Manager. See Adopted, Approved Budget. City of Longwood 179 FY 2020-2021 Proposed 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. 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. City of Longwood 180 FY 2020-2021 Proposed Budget 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 the purpose of financing services performed. Transfers: Transfers between individual funds of a governmental unit which are not repayable and are not considered charges for goods or services. Transportation: Functional classification for expenditures for developing and improving the safe and adequate flow of vehicles, travelers and pedestrians on 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, form of notice, public hearing requirements and advertisement specifications prior to 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 designed to standardize financial information to facilitate comparison and evaluation of reports. User Fee: Charge imposed on a customer for using a specific service operated by the City. City of Longwood 181 FY 2020-2021 Proposed Budget