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24-2259 Adopting Budget FY 2024-2025ORDINANCE NO. 24-2259 AN ORDINANCE OF THE CITY OF LONGWOOD, FLORIDA, ADOPTING THE ANNUAL BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025 AND ACCOMPANYING FIVE YEAR CAPITAL IMPROVEMENT PLAN; APPROPRIATING, AND ALLOCATING REVENUE AND EXPENDITURES OF THE CITY FOR THE FISCAL YEAR 2024/2025, PROVIDING FOR AMENDMENT BY ORDINANCE OR RESOLUTION, PROVIDING FOR CONFLICTS, SEVERABILITY, AND EFFECTIVE DATE. WHEREAS, under Section 6.04 of the City Charter of the City of Longwood, Florida, and the laws of the State of Florida, a proposed budget of the estimated revenues and expenditures and a complete financial plan of all city funds and activities for the Fiscal Year 2024/25 has been reviewed and evaluated, and WHEREAS, the City Commission is of the opinion that all of the items of anticipated revenues and expenditures for the said fiscal year are reasonable, necessary, and proper for the administration of the affairs of and the proper conduct of the business of the City of Longwood; and WHEREAS, under Section 3.10 of the City Charter of the City of Longwood, Florida, the City Commission can by ordinance adopt or amend an administrative code or establish, alter or abolish any City department, office or agency; and WHEREAS, after further review, the City Commission desires to adopt said budget as submitted set forth the following estimated fiscal data for the year 2025; Revenues and Fund Balance Expenditure Requirements $74,952,826 $74,952,826 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 2024/25 for the City of Longwood, Florida, for the period beginning October 1, 2024, and ending September 30, 2025. SECTION 2: A complete copy of the entire budget for the fiscal year 2024/25 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. Ordinance No. 24-2259 Page 1 of 2 SECTION 3: With respect to the Capital Improvement Projects (CIP) included in the line item budgets for funds or departments, such are considered subcategories within a fund, and not themselves considered separate funds or programs. Transfer of appropriations between capital projects line items in the CIP will be permissible through a budget amendment approved by City Commission through a Resolution. Modifications to the CIP affecting the total amount of appropriations in a fund or department will require City Commission approval through a budget amendment. SECTION 4: All ordinances or parts of ordinances in conflict herewith be and the same are hereby repealed. SECTION 5: This ordinance may be amended by ordinance or resolution. SECTION 6: If any section, sentence, clause, or phrase of this ordinance is held to be invalid or unconstitutional by a court of competent jurisdiction, the holding shall in no way affect the validity of the remaining portions of this ordinance. SECTION 7: This Ordinance shall become effective on October 1, 2024. FIRST READING (ADOPT TENTATIVE): September 4, 2024 SECOND READING (ADOPT FINAL): September 16, 2024 PASSED AND ADOPTED THIS 16th DAY OF September A.D., 2024. CITY COMMISSION CI;zwz DA MATTHEW MCMILLAN, MAYOR ATTEST: CHELLE(kLiW, IGIM-C, FCRM, City Clerk Approved as to form and legality for the use and reliance of the City of Longwood, Florida, only. DANIEL W. N , CI ATTORNEY Ordinance No. 24-2259 Page 2 of 2 k NO. el mak7i'A ILI 4 1 Rig-: -�,� ,_ .�;, � � � �� 10 I I City of Longwood, Florida 2024/2025 Budget October 1, 2024 - September 30, 2025 City Commission Matthew McMillan, Mayor Matt Morgan, Deputy Mayor Tony Boni, Commissioner Abby Shoemaker, Commissioner Brian D. Sackett, Commissioner Executive Staff Clint Gioielli, City Manager Daniel W. Langley, City Attorney Michelle Longo, City Clerk Judith Rosado, Financial Services Director Craig Dunn, Information Technology Director Chris Capizzi, Leisure Services Director Chris Kintner, Community Development Director Magdala Ridore, Human Resources & Risk Management Director Shad M. Smith, Public Works Director David Dowda, Police Chief Fire Department, Fire Chief City of Longwood FY 2024-2025 Proposed Budget I I 0 000 • O TABLE OF CONTENTS I I • TABLE OF CONTENTS -Ii.loricLONGWO( 1000� n u • O Reader's Guide..............................................2 Our Vision and Mission................................4 BudgetAward................................................5 Organizational Chart .....................................6 City of Longwood Location ..........................7 History of Longwood....................................8 Community Snapshot................................12 Longwood Demographics ...........................13 Longwood City Commission and Staff ....... 15 City Manager's Budget Message ................21 Budget Document... ................ 33 Budget Guiding Policies....................35 Budget Process.... 37 Budget Ca oda ............4................ ..............39 Budgetary Basis...........................................41 Financial Structure......................................42 Citywide Budget Summary .........................45 Major Revenue Sources...............................46 Historical Revenue Summary......................52 Historical Expense Summary ......................53 Long -Range Financial Plan .........................54 Changes in Fund Balance ............................57 Revenues by Type.......................................59 Expenses by Major Category ......................60 Citywide Sources.........................................61 Citywide Uses..............................................62 Appropriations by Fund...............................63 Citywide FTE's...........................................64 F] 0 0 O General Fund Budget Summary ..................65 General Fund Overview..............................66 General Fund: Total Sources .......................67 General Fund Revenue Detail .....................68 General Fund: Total Uses ............................71 General Fund Allocations ............................72 Administration.............................................73 City Commission...................................73 City Attorney.........................................79 CityClerk..............................................82 CityManager.........................................89 General Services....................................96 Human Resources................................100 Financial Services......................................106 Information Technology ............................121 Law Enforcement......................................127 Fire and Rescue.........................................134 Community Development .........................140 Leisure Services........................................146 Public Works-Streets.................................154 Non-Departmental.....................................160 Public Utilities...........................................191 -"EC;IAL REVENUE FUNL' Special Revenue Funds Schedule..............161 Building and Inspection Fund ...................164 Police Education Fund...............................167 Special Law Enforcement Trust Fund ....... 168 ARPA Fund...............................................169 Special Assessment Fund ..........................170 Parks and Events Fund..............................172 Citizens on Patrol Fund.............................174 CERT Fund................................................175 Police Impact Fees Fund ...........................176 Fire Impact Fees Fund...............................177 Recreation Impact Fees Fund....................178 PW-Administrative Impact Fees Fund ...... 179 Stormwater Management Fund .................180 CAPITAL PROJECT , FUNDS Capital Project Funds Schedule....................185 Public Facilities Improvement Fund ............186 Capital Projects Fund...................................188 Enterprise Funds Schedule ...........................190 Public Utilities Fund.....................................191 0 Public Utilities R&R Fund ...........................198 • Public Utilities Impact Fees Fund ................200 G Five -Year Capital Improvement Plan ........... 201 Capital Project Detail...................................206 Long Term Debt Policy................................262 Capital Improvement Notes ..........................263 State Revolving Fund Loans ........................266 Long Term Debt Analysis ............................269 Human Reso ces ©ve ievv ;�1......................270 Authorized sitias .. �u ..............................273 Position Comparison by Fund ......................277 Payroll Allocations.......................................278 Position History............................................279 Grade Step Pay Plan.....................................280 Glossary of Terms........................................285 I I • • • 0 READER'S GUIDE I I READER'S GUIDE �[ _AL 3 The budget is the City's fundamental policy document. It describes the City's goals and details how resources are allocated to achieve these goals. In addition, the budget serves as the annual financial plan, an operations guide, and a communications tool. The budget guide provides an overview of the elements of the budget document. It also includes a glossary of budget terminology. Table of Contents The Table of Contents lists and shows the page number for information in the Budget. Community Profile This section provides the City's Mission Statement, background information on the City including its location, history, and the structure of the organization, the City's demographic information, and the form of government by introducing the City Commission and the City Manager. Budget Message The budget message prepared by the City Manager summarizes the City's current year activities and long-term position, highlights new programs and opportunities, and outlines both short and long-term goals of the City. Furthermore, the Budget Message identifies challenges faced in the year ahead and describes how the City intends to address these challenges and proceed in a way that ensures fiscal stability and accountability. Budget Overview The budget document provides an overview of the guidance and direction used to manage the fiscal resources of the City. Provides an overview of the policies established in preparing the proposed budget and describes the legal authority in establishing the budget; how it is presented and justified; and the adoption and execution of the budget. Citywide Budget The Citywide Budget provides s financial information on projected revenues, expenditures, fund balances, and reserves. This section includes the Budget Summary of Funds as well as detailed fund descriptions and information on all revenue sources and expenditure projections. This section also includes fund balance trends and detailed revenue and expenditure data for the next year. General Fund The General Fund Summary section includes the schedules pertaining specifically to the general fund. City Departments Organizational Chart. Each Department section begins with an Organizational Chart. Each chart displays the department's positions and their relationship to one another. Department Description: Includes a detail description of the department and the specific functions and duties. Goals and Objectives: Objectives are outlined in bullet format and represent each department's objectives for FY2024/2025. City of Longwood I FY 2024-2025 Proposed Budget Highlights: Highlights are outlined in bullet format and represent each department's accomplishments for FY2023/2024. Performance Measures: Departmental Performance Measures for the upcoming fiscal year as well as the prior fiscal years are also outlined in table formats. As part of the city's ongoing process improvement, each department has identified key performance measures that are aligned with the City Mission Statement and track the measures over multiple fiscal years. Summary: The Summary in a table format provides with authorized positions for each department approved for the upcoming fiscal year as well as prior year. The number of positions includes full-time and part-time positions. Also includes the total for Personnel, Operating and Capital Expenses. The funding source includes the various sources of funding for the operation of the department. Line Item Detail: The Line Item Detail provides with each line expense accounts used by each department for the operations of the department. It includes FY2022/2023 actual expenses, FY2023/24 budget and estimates; and FY2024/2025 proposed budget. Special Revenue Funds The Special Revenue Funds section provide with a schedule of the combined revenues and expenditures for all special revenue funds. Each of the various funds display their budgets in a similar format to the departmental section of the General Fund. Capital Project Funds The Capital Project Funds section provide with a schedule of the combined revenues and expenditures for the Public Facilities and Capital Projects Funds. Each of the various funds display their budgets in a similar format to the departmental section of the General Fund. Enterprise Funds The Enterprise Fund section provide with the Water and Wastewater funds and how they are used. A schedule of the combined revenues and expenses for all funds is provided. Each fund displays their budgets in a similar format to the departmental section of the General Fund. Capital Improvement Program The Capital Improvement Program shows a summary of the five-year plan for the purchase of vehicles, equipment, and infrastructure improvements. A detail sheet for each project is also presented that provides the funding, project description, justification, project alternatives, and project impact on the operating budget. Long Term Debt The Long -Term Debt section shows all debt the City currently has starting with the Capital Improvement Notes, State Revolving Fund Loans, followed by the Long -Term Debt Analysis providing with current loan balances and what it is due within a year. Workforce The Workforce shows authorized full-time and part-time positions for each department. The Position Comparison by Fund Schedule provides three years and change between the last two fiscal years. Payroll Allocations shows percentage of positions that are split between departments or funds. This section also includes the Grade Step Schedule for non -union, Blue Collar Teamsters, Police Department Teamsters and Fire Department IAFF, and a 10-year position history. Glossary Provides a glossary of defining terms that are either technical in nature or have a unique meaning for the City City of Longwood I FY 2024-2025 Proposed Budget ¥ ¥� �.R \ \ƒ f «\ E«z w! ' ; .�. \ % y \ ~ \ . Ant. &m,2 » .* ��§ � w, .�\ . .. ,` r � � I I 04 0 Historic LONGWOO F 1 t> r i (l a 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." 000 City of Longwood 4 FY 2024-2025 Proposed Budget G�9 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRRSR.VI'}ll T(1 City of Longwood Florida F., the l--1 Y— Ih:6innioH October 01, 2023 Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Longwood, Florida, for its Annual Budget for the fiscal year beginning October 01, 2023. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. City of Longwood 5 FY 2024-2025 Proposed Budget City Clerk Michelle Longo (407)260-34,41 ORGANIZATIONAL CHART Citizens of Longwood Matt McMillan, Mayor — District 3 Matt Morgan, Deputy Mayor — District 4 Abby Shoemaker, Commissioner— District 1 Tony Boni, Commissioner— District 2 Brian D. Sackett, Commissioner — District 5 Human Resources Department MagdalaRidore, Human Resources/ Risk Management Director (407)260-3466 Financial Services Judith Rosado, Director of Financial Services (40 7) 260-347 5 Shad Smith, Public Works Director (401) 260-3447 Fire Department Fire Chief (407)260-3485 City Manager Clint Gioielli (407)260-3445 Community Development Chris Kintner, Community Development Director (407)263-2320 Information Technology Department Craig Dunn, Director (407)263-2333 Leisure Services Chris Capizzi, Leisure Services Director (407)260-3484 Police Department David Dowda, Chief of Police (407) 260-3407 City Attorney Daniel Langley (407)262.8400 CITY OF LONGWOOD LOCATION ctZI Longwood is located at 28' 42' 5.7"N 81°20'42"W28.702061°N 81.345098°W. City of Longwood 7 FY 2024-2025 Proposed Budget • • 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 a 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 8 FY 2024-2025 Proposed Budget E.W. Henck was a railroad man, hotel owner, and real estate 4 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 e4 south of Myrtle Lake. The mail rider was replaced by Joseph , Bumby's stage line when, on May 19, 1876, the Longwood Post Office was established with Henck as the first postmaster. He selected the name Longwood after a suburb of Boston, which he as a young engineer helped lay out. Henck began making horseback trips to search for a route for a railroad linking Sanford and Orlando, then a mere trading post. Henry Sanford provided some of the lands. Henck led a group of local businessmen in getting the first post -Civil War railroad, the South Florida Railroad, constructed in Florida. The South Florida Railroad began construction in the fall of 1879, and regular rail service between Orlando and Sanford started on November 15, 1880. Eventually, Henck sold controlling interest in his railroad to the Henry Plant rail system. He also initiated the construction of the Longwood Hotel, which was completed in 1886. Henck was elected Longwood's first mayor in 1885. A decade later, and under Henck's steady real estate promotions, Longwood had 5 churches, 3 hotels, including 2 built by Henck, 8 stores, and a weekly newspaper. Another early settler from Boston, Frederick Rand, together with the Searcy family, founded Christ Episcopal Church, which still stands on Church Avenue. Rand's parents raised funds in Boston to assist with the building of the church. Rand was also associated with Henck and the founding of the railroad. Although the railroad from Sanford to Jacksonville was not completed until the mid-1880s, the railroad from Sanford to Orlando, completed in 1880, increased access to the area for those who arrived by steamship. Growth was rapid, and by 1886 the population was 1,000. Longwood was among the largest communities in Orange County (Seminole County was formed in 1913). City of Longwood 9 FY 2024-2025 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 the owner of a charter for a railroad to run from the community of Lake Monroe to south of Lake Apopka when its owners couldn't pay a debt. He completed the line to the new town of Oakland and later to the Tampa Bay area. The town at the end of the line became St. Petersburg, a name selected by one of his partners to honor Demens' hometown. By 1889, though, Demens sold his railroad to get out of debt and moved to North Carolina. Longwood's Historic District encompasses roughly 190 acres and has 37 contributing structures. It y became part of the National Register of Historic Places in October 1990. The District, the heart and soul of the city, is well hidden near the intersection of State Road 434 and County Road 427. Describing this area as "quaint" would be a major understatement. In addition to the Longwood Hotel, the Historic District boasts a handful of historic structures, including the 1873 Inside -Outside House (now home to a small business called Culinary Cottage), the 1879 Christ Episcopal Church and the 1885 Bradlee -McIntyre House, a former winter cottage and a fine example of Queen Anne -style architecture. The Historic District also contains City Hall, the Community Building, and a number of city administration buildings. In addition, a couple of specialty stores and boutiques can be found here. City of Longwood 10 FY 2024-2025 Proposed Budget 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 : • residents, the business community, and visitors. The police department utilizes Uniform Road Patrol, Traffic Enforcement, Criminal Investigations, Community Relations, Code Enforcement/Field Services, and School Resource Programs. These programs are utilized to enforce all state and local laws, while also protecting the lives and property of the citizens of Longwood. The Longwood Police Department is committed to Our Community. The City of Longwood Fire/Rescue is a full -service fire department offering advanced 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 s9.x ,r strategically located throughout the city to provide a maximum response in �`"..►!� �`� n g minimum time. The City has 45 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 11 FY 2024-2025 Proposed Budget COMMUNITY SNAPSHOT :ci:c 0 1923 Year of In corporation y� $288,516 AMedian Home Value $759896 Median Household Income 3 008,03 61.2% White Collar Employed 24.00% Blue Collar 30.2% Bachelor's Degree Education or Higher ' �. f. 15 885 li yi I i t Population • • 44 Years Median Age • • • • • • • • • • • • • • 0 • • • • • • • • • Stay Connected on Social Media City of Longwood CityofLongwoodFL CityofLongwoodFL LongwoodFL • • W US!"* ® in City -of -Longwood O www.LongwoodFL.org[youtube 00 Lgency-detail/#1/Longwood/City-of-Longwood cit oflon woodfl Q L@ Y 9 000 12 FY 2024-2025 Proposed Budget LONGWOOD DEMOGRAPHICS Population by Year: 18,000 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 CITY OF LONGWOOD POPULATION BY FISCAL YEAR 13,553 13,741 � �1 14,718 14,899 15,099 2014 2015 2016 2017 2018 2019 2020 2021 Ten Principal Employers: ❑rlando Health South Seminole... (Custom UPS Comprehensive Energy Services D&A Building Services Collis Roofing S.I. Goldman Seminole County Schools Cascade Heights Criticom Monitoring Services 1022 700 653 439 349 234 234 222 202 193 15,612 2022 2023 City of Longwood 13 FY 2024-2025 Proposed Budget Ten Principal Local Taxpayers: (Amounts expressed in thousands) AMERICAN EAGLE ISLAND LAKE LLC INFINITY HERITAGE PARK LLC 1944 UNIONPORT ASSOC LLC bill 4:1IN 4.TCVSJ to] :1I 0711I kiC! WATERVUE PARTNERS LLC UNITED PARCEL SERVICE, INC. PR II/WOOD LONGWOOD LLC SREIT LONGWOOD FL HOLDINGS LLC DTR MFOWNER LLC 9,299,30i 0.68% �12,944,872— 0.94% $13,465,143— 0.98% $15,593AIW 1. 3% 1.55 $30,172,395 ]— 2. $34,737,4711111F-- I I � $65,914. $72,C I I I Taxable Assessed Value ■ Percentage of Total Taxable Assessed Value Unemployment Rate: E-18711 7.2% 1 7.0% 1 6.0% 4.9% 5.0% 4.14.39.0 4.2% 4.0% 3.6% 2.3�a 3.0% 2.6% 2.40i6 2.0% 1.0% 0.0% FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 5.97 City of Longwood 14 FY 2024-2025 Proposed Budget LONGWOOD CITY COMMISSION cc The City of Longwood, according 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. Matthew McMillan, Mayor At the May 6, 2024 City Commission Meeting, the Commission elected him as Mayor of the City of Longwood and he will serve until May 2025. Commissioner McMillan was elected to the Longwood City Commission on November 3, 2020. At the November 21, 2022 City Commission Meeting the Deputy Mayor rotated to District #3 and Commissioner McMillan served as Deputy Mayor until November 2023. Ck C—Issbn Uistnd _ City of Longwood JJ Y 2024-2025 Proposed Budget Matt Morgan, Deputy Mayor - Matt Morgan was elected to the Longwood City f Commission on November 7, 2017. He served as 1. Deputy Mayor from November 2018 until May 2019. At the May 6, 2019 City Commission Meeting, the _. Commission elected him as Mayor of the City of —�-r Longwood, and he served as Mayor until September 2020. He was elected again at the May 2, 2022, City Commission Meeting and he served until May 2023. D ItIlda r N� At the November 20, 2023 City Commission Meeting the Deputy Mayor rotated to District #4 and Commission Morgan will be serving as Deputy Mayor until November 2024. City of Longwood 16 FY 2024-2025 Proposed Budget Tony Boni, Commissioner Commissioner Boni was elected to the Longwood City Commission at a Special Election held on August 24, 2021. At the November 15, 2021 City Commission Meeting the Deputy Mayor rotated to District #2 and Commissioner Boni served as Deputy Mayor until November 2022. At the May 1, 2023 City Commission Meeting, the Commission elected him as Mayor of the City of Longwood and he served until May 6, 2024. City of Longwood 17 FY 2024-2025 Proposed Budget 0 Abby Shoemaker, Commissioner Abby Shoemaker was elected to the Longwood City Commission on November 7, 2017. At the November 16, 2020 City Commission Meeting the Deputy Mayor rotated to District #1 and Deputy Mayor Shoemaker served until November 2021. District 1 F-I ..... .... . City of Longwood 18 FY 2024-2025 Proposed Budget Brian D. Sackett, Commissioner Brian D. Sackett was first elected to the Longwood City Commission on November 4, 2003. He served as Deputy Mayor from May 3, 2004, until November 2004, from November 2016 until November 2017, and again from May 6, 2019, until November 2020. At the May 5, 2008 City Commission Meeting, the Commission first elected him as Mayor and he served until May 2009. He was elected Mayor at the May 7, 2012 City Commission Meeting and served until May 2014. He was elected again at the �0 9od C tyC son May 3, 2021 City Commission 4 Meeting and served until May 2022. n 17"' City of Longwood 19 FY 2024-2025 Proposed Budget Clint Gloielli, City Manager The City Manager is appointed by and serves at the pleasure of the City Commission. As the chief administrative officer, the City Manager is directly responsible to the City Commission for the operation of all City Departments. In addition to the City Manager's duties of providing leadership, direction, and guidance to the City Departments, the City Manager is responsible for the implementation of policies and programs adopted by the City Commission. This requires the City Manager to have a professional understanding of how all city functions operate together to their best effect. The City Manager is responsible for developing an annual budget and capital improvement program which identifies the level of service required to meet community expectations. The City Manager is also extensively involved with a wide variety of economic development activities. City of Longwood 20 FY 2024-2025 Proposed Budget I I Histork I LONGWOO Florida C, BUDGET MESSAGE I I 1. fieiorir —�� L"NrT` OO)b- CITY OF LONGWOOD F l o r i d a Fostering citizen trust and cultivating a prosperous community September 4, 2024 Honorable Mayor Matthew McMillan and Members of the City Commission Longwood, Florida Dear Mayor and Commissioners of City of Longwood Under State Law and according to Article VI, Section 6.02 and 6.03 of the City Charter, I am pleased and honored to present for your consideration the Proposed FY 2024/2025 Operating Budget and the 2025/2029 Capital Improvement Program (CIP) for the City of Longwood. This proposed budget represents a balanced spending plan for the delivery of specific services and programs to the residents and businesses of the City of Longwood and reflects the City Commission's priority of continuing to provide a high level of service to our community. A balanced budget is defined as revenues and other sources equaling expenditures/expenses and other uses including reserves. This document serves as an aid to the residents in providing a better understanding of the City's operating and fiscal programs. Also serves as a policy tool for City Commission, an operations guide for city staff, a financial plan for all city stakeholders, and a communications device for the public. Key information is presented through the use of data, graphs and tables, making it easier for the reader to follow the relationships between data and interpret financial information. Following the release of the City Manager's Proposed Budget a workshop was held with City Commission on July 10, 2024 to discuss the proposed budget, programs and funding. Below is a summary of the FY2024 Proposed and 1st Public Hearing Proposed Budget. City of Longwood 21 FY 2024-2025 Proposed Budget General Fund $ 29,400,305 $ (80,090) $ 29,320,215 Special Revenue Funds Capital Project Funds Enterprise Funds Total 5,268,752 $ 19,215,447 $ (273, 395) 692,320 20, 711, 786 $ 17,700 74, 596, 290 356,536 4,995,357 19, 907, 767 20,729,486 74, 952, 826 The net decrease to the General Fund of $80,090 results from the following: (1) a net decrease of $18,233 for Health Insurance accounted double; (2) a net decrease of $3,870 for Public Safety; a net increase of $82 for Debt Services; a net decrease of $900 adjustment in Transfer Out to the CERT Fund; a net decrease of $81,842 in fund balance. The net decrease to the Special Revenue Funds of $273,395 results from the following: (1) a net increase of $10,000 under the PW Impact Fees Fund for the Telehandler Forklift per quote; (2) a net increase of $110,000 for the Bennet Drive/UPS Pond Project; (3) a net decrease of $28,050 under the Parks & Recreation Fund; a net decrease of $365,345 to fund balance due to revenue adjustment for grant revenue anticipated to be received in current fiscal year. The net increase to the Capital Projects Funds of $692,320 results from the following: (1) a net increase of $22,000 to Sales and Use Taxes based on new estimates (2) a net decrease of $1,286,500 to Intergovernmental Revenue related to the Orange Avenue Drainage Improvement Project as grant funding from HMGP will not be received; (3) a net decrease of $5,000 in Transfer In; (4) a net increase to fund balance of $1,961,820. The net increase to the Enterprise Funds of $17,700 results from the following: (1) a net increase of $15,000 in Capital Equipment for the F450 Crane and Forklift Telehandler quoted price; $2,700 net increase to fund balance. The 2023/2024 budget received the Distinguished Budget Award from the Government Finance Officers Association. To receive this award, the City of Longwood had to publish a budget document that meets the program criteria as a policy document, a financial plan, an operation guide and a communication device. This award is valid for one year and the 2024/2025 budget is being prepared to once again meet the guidelines prescribed and will be submitted to GFOA to determine if it is eligible for another year. City of Longwood 22 FY 2024-2025 Proposed Budget Strategic Priorities The budget includes a significant focus on the five strategic priority areas of the City's Mission. The lead pages of each departmental budget include a highlight of goals and objectives and performance measures cross referenced to these strategic priority areas: • To foster citizen trust by practicing open, accountable and responsive government; • Providing quality core services; • Promoting long-term prosperity; • Encouraging smart growth in harmony with the City's unique heritage and urban surroundings; • Strengthening the City's standing as a preeminent destination for commercial endeavors; • Promoting livability by enhancing and protecting our neighborhoods. Millage Rate and Property Values Property values have continued to trend positively since 2012. The proposed budget was developed using a millage rate of 5.5000 mills. The City of Longwood has not raised the Ad Valorem Property Tax millage since Fiscal Year 2013. The budget is based on 95% of the taxable value certified by the property appraiser as allowed in Section 200.065(2)(a)1, Florida Statutes. Based on the City's most recent preliminary taxable values released by the Seminole County Property Appraiser, City of Longwood property values rose $110,665,278, which includes approximately $22.4 million in new construction. This will generate approximately $10.3M in tax revenues. The fiscal year 2024/2025 proposed budget maintains the property tax rate of 5.5000 mills; unchanged for the twelve -consecutive year. $12.00 $9.78 $10.37 $10.00 $8.00 $5.00 c $4.65 $4.75 0 $6.00 $4.00 $2.00 $0.00 $6.87 $6.32 $5.90 $5.38 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25 Projections City of Longwood 23 FY 2024-2025 Proposed Budget The Department of Revenue requires that the City report its "rolled -back rate," which is the millage rate that would bring in the same amount of property tax revenue as the prior year (without factoring in new construction). The proposed rate represents an increase of 5.97% over the roll -back rate of 5.1900 mills. Budget Highlights: The total proposed citywide combined uses of funds including operations, transfers, and fund balance for FY 2024/25 is $74,952,826 a decrease of $3,506,733 or 4% compared to FY 2023/24 Adopted Budget of $78,459,559. Figures are rounded The total estimated revenues from all sources (net from interfund transfers) are approximately $44.8 million. The total expenditures from all uses (net from interfund transfers) are approximately $56.9 million. Overall expenditures increased $1.2 million or 2% when compared to FY 2023/24 adopted budget. This increase is primarily attributable to capital projects. The FY 2024/25 Proposed Budget includes funding from the state in the form of grants, and from the city in the form of charges for services, as well as tax revenues based on the ad valorem millage rate of 5.5000 mills. All these sources combined provide sufficient funding to support the following: Staffing The City's total authorized positions for all funds and departments increased 1.5 totals positions from fiscal year 2022/23 with 174.5 positions: City of Longwood 24 FY 2024-2025 Proposed Budget • Sr. Administrative Assistant under Public Utilities/Public Works Department (1). Training Fire Chief went from Part -Time to Full -Time (.5) Salary and Benefits • The proposed budget includes a salary increase effective October 1st for non -union employees. • The contractually committed wage adjustment for union member employees is also included. • The pay plan has been advanced 4% to adjust for upcoming state required minimums and avoid the compression of salaries within paygrades. • Retirement contributions for general employees will remain at 10%. • Health insurance costs increased by approximately 12%. • The actuarial determined percentage for City contributions related to the Police and Fire Retirement Plan will increase from 20.35% to 26.23% in the coming year. Insurance Property, General Liability, and Worker's Compensation insurance costs increased by approximately 8.1 %. Non -Departmental • The proposed budget includes funding from the General Fund to the Capital Projects Fund for $740,369 for various infrastructure and equipment needs, $2,100 to the COPS fund, and $15,000 to the Parks and Events Fund for special projects. Please see the CIP detail under the Capital Improvement Plan Section for further details. Capital The proposed Capital Budget for 2024/2025 is $26,591,284 for capital improvements throughout the City. This includes three major projects: $9.6 million for the new Fire Station #15, $4.8 million for ELW Septic Tank Abatement phase 3 and approximately $1.7M toward a Water Plant Replacement. 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. City of Longwood M 25 FY 2024-2025 Proposed Budget The total proposed budget for the General Fund including transfers and fund balance is $24,100,659, which is an increase of $1,763,919, or 7.9% over the fiscal year 2023/2024 Adopted Budget. General Fund Revenues The total anticipated revenues from all sources are approximately $24.1 million or a 7.9% increase over fiscal year 2023/24. Ad valorem tax is the single largest revenue producer for the City, accounting for 44% of General Fund revenues. At the proposed millage rate of 5.5000 per thousand of taxable value and assuming a 95% collection rate, a requirement by Florida Law, the City will generate $10,377,229 in property taxes which is $688,240 or 7.10% more than the fiscal year 2024. Ad Valorem 9,688,989 10,377,229 688,240 7.10% Sales and Use Taxes 3,229,746 3,481,296 251,550 7.79% Licenses and Permits 35,600 35,000 (600) -1.69% Franchise Fees 2,269,944 2,336,724 66,780 2.94% Intergovernmental 3,036,892 2,575,635 (461,257) -15.19% Charges for Services 2,442,873 2,766,350 323,477 13.24% Fines and Forfeitures 139,600 164,900 25,300 18.12% Miscellaneous 408,200 421,200 13,000 3.18% Transfers 955,332 1,269,014 313,682 32.83% Use of Fund Balance 129.564 673.312 543.748 419.67% General Fund Expenditures The total anticipated expenditures from all uses are approximately $24.1 million. Overall expenditures increased approximately $1.76 million or 7.9%, when compared to the fiscal year 2023/2024 adopted budget. The breakdown of General Fund expenses: • 5 1 % for Public Safety (Law Enforcement & Fire Department) • 20% for General Government • 6% for Recreation • 6% for Physical Environment • 8% for Transportation • 9% for Other Uses City of Longwood 26 FY 2024-2025 Proposed Budget General Government 4,387,403 4,757,113 369,710 8.43% Public Safety 11,184,831 12,285,062 1,100,231 9.84% Physical Environment 1,498,277 1,558,208 59,931 4.00% Transportation 1,583,672 1,941,764 358,092 22.61% Culture & Recreation 1,333,740 1,437,800 104,060 7.80% Debt Service 1,314,941 1,313,243 (1,698) -0.13% Other Uses 50,000 50,000 - 0.00% Transfer Out 983,876 757,469 (226,407) -23.01% General Fund — Debt Service The General Fund debt service for fiscal year 2024/2025 is estimated at $1,313,243. The decrease of $1,698 is due to interests. General Fund — Fund Balance As adopted by City Commission on May 3, 2021, the City is required by policy to maintain a minimum fund balance in the General Fund equal to two (2) months of General Fund expenditures, or 17%. As of September 30, 2023, audited financial statements demonstrate the total fund balance in the General Fund was $4,391,958 or 21% of General Fund expenditures. Fund Balance for Economic Uncertainties The current forecast for the fiscal year 2024/2025 at year-end provides an estimated fund balance of $5,219,556, or 22%. Provided no unplanned emergencies impact the city this fiscal year, the estimated fund balance for fiscal year-end 2023/2024 is $5,892,867 or 27%, which exceeds the minimum required fund balance. It is our goal to maintain the General Fund balance at or above the 22% target. Maintaining a healthy fund balance is an indicator of the financial health of our City and it allows us to address unbudgeted and unplanned emergencies and other significant events. We continue to monitor and assess the fund balance to ensure that the level of available funds is commensurate with the level of risk associated with our diverse City and our revenue and expenditure variability. General Fund Transfers -In Transfers comprise 5% of the General Fund revenues. The transfers from Building Inspections & Permitting and Public Utilities Funds are reimbursement to the General Fund for administrative support provided to each function and taxes the General Fund would receive if the utility were in private ownership. Budget estimates are based upon certain percentages of General Fund personnel, capital assets and other expenditures attributed to Building Inspections and Public Utilities. City of Longwood 27 FY 2024-2025 Proposed Budget Special Revenue Funds Building and Inspections Fund In February of 2012, the City Commission established the Building and Inspection Services Fund to separately account for the revenues and expenditures of the Building Division. One of the goals of the fund is to ensure that the fees collected would fully cover the costs of providing the service. Revenue estimates for fiscal year 2024/2025 total $977,500. Total expenditures are $1,187,288, which includes a transfer to the General Fund for administrative support. ARPA Fund The American Rescue Plan Act (ARPA) Fund, a major governmental fund, was created in fiscal year 2021 to account for revenues and expenditures associated with the City's receipt and use of funds from the American Rescue Plan Act. The City, a non -entitlement unit (NEU) of government, was allocated $7,793,784. In September 2021 the City received $3,896,892, one-half of the total allocation. The remaining half of $3,896,892 was received in August of 2022. For fiscal year 2022 the City recognized $2,036,957 in earned revenues based on total eligible ARPA expenditures incurred during the fiscal year. In 2023 the City recognized $573,728 to account for pandemic response costs. In 2024 the City recognized $4.4 million to transfer to the Capital Projects Fund for the replacement and construction of the Fire Station #15 as approved by Commission on March 20, 2023. For fiscal year 2024/2025 the City will recognize $759,120 to transfer to the Capital Projects Fund for the purchase of a Fire Engine. The Police Education Fund is responsible for funding state -mandated training. Funds are derived from a portion of funding received from municipal traffic citations. Revenue estimates for the fiscal year is $8,730, and expenditures are estimated at $3,500. The Special Law Enforcement Trust Fund is responsible for reducing the threat of crime through community crime prevention programs. Funds are derived from the Florida Contraband Forfeiture Act and other Law Enforcement initiatives. The beginning fund balance for the fiscal year 2025 is estimated at $406,603, and revenues are estimated at $44,200. Expenditures total $35,500 which includes contributions to local school and community -based programs that support crime prevention. The Special Assessment Fund was established to account for the collection of Special Assessment Revenue under the Neighborhood Improvement Special Assessments Program. The City has taken over the provision of managing maintenance services for participating subdivisions. Per the special assessment legislation, homeowners in these subdivisions are being assessed for the reimbursement of these costs. There are currently eight subdivisions participating in this program. Fiscal year 2024/2025 revenue estimates total $103,912 and total operating and other expenses are estimated at $195,288. City of Longwood 28 FY 2024-2025 Proposed Budget The Parks and Events Fund, the Citizens on Patrol (COP), and the Community Emergency Response Team (CERT) are mostly funded by both transfers from the General Fund as well as donations received to support each group's activities. The Police Impact Fees, Fire Impact Fees, Recreation Impact Fees, and the Public Works/Administration Impact Fees Funds are used to account for capital expenditures related to each fund. Stormwater Management Fund The Stormwater Management Fund is responsible for the proper functioning of the City's drainage system. Funds for the fiscal year 2024/2025, totaling $1,331,580 have been budgeted to maintain the City's NPDES Stormwater Permit Program. Major improvements for the fiscal year 2024/2025 include the Bennett Drive/U.P.S. Pond project, the Raven Avenue Outfall, Pipe Lining and the Orange Avenue -Credo to Highland project. Capital Project Funds Public Facilities Improvement Fund The Public Facilities Improvement fund was established to pave all soil -based streets, repave existing streets, install sidewalks and improve the City roadway system. Funding is derived from 1-Cent Local Option Tax, the Local Option Gas Tax, Special Assessments (paving), Federal Grant funds and Seminole County Interlocal funding. Revenue estimates for fiscal year 2025 total $4,448,634 and expenditures total $5,328,849. This includes $1,330,000 million for Warren Avenue Public Facility Drainage Improvement, $825K for the Bennett Drive Drainage Improvement, $481K for Raven Avenue Outfall, $525K for the W. Warren Avenue Complete Street, and $400K for Tullis, Marvin, Overstreet South Longwood Sidewalk P-II, among several improvement projects. Capital Projects Fund The Capital Projects fund was established to account for the acquisition or construction of major capital facilities, equipment purchases and general capital improvements. Revenue estimates for fiscal year 2024/2025 total $6,849,489, which includes grant funding, an interfund transfer from the General Fund of $740,369 for capital equipment, an interfund transfer from the ARPA Fund of $759,120 and a non -revenue debt proceeds of $5.2 million for the replacement and construction of Fire Station #15. Please see the CIP detail under the Capital Improvement Plan Section for further details. Enterprise Funds Public Utilities Fund The Public Utilities Fund is an enterprise fund that accounts for the activities of the City's water and wastewater services, where the intention is to recover the cost of providing this service through user charges, without subsidy from the City's General Fund revenues. City of Longwood 1 29 FY 2024-2025 Proposed Budget For FY 2024/25, the estimated revenues include a rate increase of 3% over FY 2023/24 rates. A Water and Wastewater Revenue Sufficiency and Rate Study Analysis was completed by Raftelis Financial Consultants and approved by the City Commission on February 7, 2022, with the adoption of Ordinance #21-2215. User fees are estimated at $8,003,900. This budget also provides for significant improvements to the City's infrastructure and services totaling $8,762,000, which includes: • The East Longwood Phase 3 and Phase 4 Septic Tank Abatement projects • Water Plant Replacement project, • Landings Potable Water System Replacement, • Floodproofing for three lift stations, • Georgia LS Emergency Generator • Capital equipment Renewal and Replacement Fund The Renewal and Replacement Fund was established separately to fund future asset replacements for the utility system. This fund was recommended as part of the rate study that was adopted on October 19, 2015. Funding for this year includes renewal or replacement of water service lines, design for an AC water main replacement, rehabilitation of several lift stations, sanitary sewer manhole rehabilitation and a generator replacement for a total of $580,000. Impact Fees Fund The Impact Fee Fund was also established as a suggestion of the rate study to account separately for water and wastewater fees and to offset the impact new development has on the system. Funds are currently appropriated to reserves. Challenges and the Years Ahead The City of Longwood remains financially sound and is committed to fiscal sustainability. The on -going economic pressures resulting from global inflation have significantly impacted City finances and operations. Increased cost of commodities, contracts, insurance and capital costs forced us to take a more strategic approach to funding decisions for FY2025. Despite these challenges, the budget maintains good fiscal position and includes several initiatives and capital investments in the needs of our City. The cost of payroll and benefits continues to rise to meet market and regulatory demands. In November 2020 Amendment 2 was approved, which gradually increases the state's minimum wage to $15 an hour by the year 2026. This will not only increase wage costs to bring wages to the minimum, it will also cause additional costs to avoid compression issues among positions and salaries within all paygrades. Additionally, it will impact contractual costs throughout the City since those companies will need to address the same labor impacts. The City is attempting to address this concern incrementally by making adjusting pay ranges 4% City of Longwood 30 FY 2024-2025 Proposed Budget annually. This will adjust for compression and also will address the competitive salary wages in the market. Additionally, the current job market from the perspective as an employer has been volatile in recent times. Recruitment and retention have been challenging. In an attempt to address this issue, the City has not only made adjustments in payroll and benefits, but has implemented flexible working options and started several employee committees and appreciation events. It is important the City focuses on this challenge to ensure the City continues to offer the same service to the citizens. One of the ways the city is attempting to address the economic challenges of higher operating and payroll costs is by establishing plans that support strong economic growth in the city. Achieving the City's goal of encouraging smart growth while embracing the City's identity with a specific focus on new commercial endeavors has been difficult due to the current economic climate. Small business owners either don't have the funding available to start up, or are hesitant because of financial concerns. Some larger brands see that increased costs, supply chain issues and higher interest rates are reasons to delay expansion. The City has attempted to improve chances of smart future economic commercial growth by recently updating the city's economic comprehensive plan. This change identified future commercial growth areas in the city through zoning changes and updated the goals established in the economic development element section of the plan. In general, the goal is to foster a positive economic development climate that supports existing businesses while attracting new businesses to the city. To facilitate this goal the city has contracted with a national -level retail consultant, expanded City retail grant opportunities and continues to offer an accelerated permit approval process. Additional plans have been adopted to recognize and address the potential traffic and safety issues associated with economic growth. In August 2024 the City adopted a Mobility Plan after a comprehensive study which identified potential short, intermediate and long-term community transportation needs. Part of this plan includes incorporating the goals of the City's Complete Streets Policy which requires, when possible, transportation projects to incorporate safe, reliable and efficient connectivity to multi -modal transportation networks. This policy has been in plan since 2015 and each year the commission is presented with a report with updates on complete street projects. Additionally, in August 2024 the City approved an updated Bicycle and Pedestrian Master Plan, which is also included in the Mobility Plan by identifying possible future projects that support the goal of safe bicycling and walking by providing multi -modal connectivity. The economic development and transportation plans listed above and their associated goals are interconnected and require the collective efforts of each city department as an overall citywide strategic plan. In preparing the Proposed Operating and Capital Budget for the Fiscal Year 2024/2025, staff objectively focused on the method in which services are delivered with the ultimate goal of balancing the budget while not reducing the level of City services and maintaining an estimated 22% reserve level in the General Fund. Department provided goals, objectives and City of Longwood M 31 FY 2024-2025 Proposed Budget performance measures that are tied to the City's strategic priority areas while allocating funding appropriately to meet the City's goals. We extend our heartfelt appreciation to all Department Directors and their staff for their dedication and hard work, particularly those employees who were instrumental in the successful completion of the operating and capital budgets in a timely and fiscally responsible manner. We are grateful for the confidence, trust and support bestowed upon us by our Mayor and City Commissioners. Respectfully, Clint Gioielli Judith Rosado, MBA, MSA City Manager Director of Finance City of Longwood 32 FY 2024-2025 Proposed Budget • • 0 BUDGET OVERVIEW I I 000 A budget is a plan. It is the estimated expenditures/expenses for the given year and shows how the expenditures/expenses will be financed. By Florida Statute, the adopted budget must be balanced, i.e. revenues must equal expenditures/expenses. The City of Longwood's budget serves as much more than just a financial plan. It also meets four essential purposes: As a Policy Document: The annual budget document informs the reader about the City of Longwood and its policies that guide the prioritization of the spending of resources. The City Manager's Budget Message provides a condensed analysis of the Proposed Budget, highlighting the central issues in developing the budget as well as establishing the theme for the fiscal year. The Proposed Budget includes the organization -wide financial and programmatic policies and goals that address long-term financial issues, as well as short-term operational policies that direct the development of the annual budget. The Proposed Budget provides information about the services the City will provide for the fiscal year beginning October 1, 2024, and ending on September 30, 2025. 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. City of Longwood 33 FY 2024-2025 Proposed Budget Within the departmental sections, the reader is provided information about the activities, services, and functions that are carried out by each department in support of the overall City Commission goals and objectives. Also included are an organization chart, authorized positions, budget highlights, performance measures, accomplishments, and budgetary appropriation. Each department demonstrates the resources used for the operations of the various programs the City provides. As a Communications Device: The budget document is designed to communicate information to assist with understanding revenue sources and planned fiscal spending that supports the established goals and objectives. Included in the budget document is a table of contents, a reader's guide, and a glossary to enable the reader to locate information and understand the terminology used throughout the document. Charts, graphs, and tables are strategically used to provide a visual demonstration of the narrative presented. The City Manager's Budget Message included at the beginning of the budget document provides the reader with a condensed analysis of the financial plans for the fiscal year 2025 for the City of Longwood. Additional information about the City may be found on the City's website at www.longwoodfl.org. City of Longwood 34 FY 2024-2025 Proposed Budget BUDGET GUIDING POLICIES The 2024/2025 Budget has been prepared following management and budget guiding policies. As stewards of public funds, the City of Longwood is dedicated to the proper handling of finances, utilizing best practices, and delivering high -quality services. Listed below are some of the policies guiding the development and implementation of this budget: Budgeting: • The City will prepare its budget using a Balanced Budget; total anticipated revenues plus other sources must equal total estimated expenditures/expenses plus other uses for each fund. • All operating funds are subject to the annual budget process and reflected in the budget document. • The enterprise operations of the City are to be self-supporting; i.e., current revenues will cover current expenditures, including debt service. • In no event will the City levy ad valorem taxes against real property and tangible personal property over 10 mills. • The City will budget 95 percent of anticipated gross ad valorem proceeds to provide an allowance for discounts for early payment of taxes. • The City will maintain an operating reserve of 17 percent of budgeted annual operating expenses. • The Finance Director will prepare monthly expenditure and quarterly financial reports for presentation to the City Commission to assist in understanding the overall budget and financial status. Revenue: • The City will establish all user fees to recover the partial or full cost of providing a service. • The City will review fees/charges periodically to ensure they are fair and equitable to all users. • The City will estimate revenues conservatively and does not use one-time revenues to fund ongoing expenses. Investment: • Safety and liquidity are the main objectives when investing the City's idle funds. Since the City has no formal investment policy, the City follows the Florida State City of Longwood 35 FY 2024-2025 Proposed Budget Statutes (Section 218.415 - Local Government Investment Policies) and has invested conservatively. Amendments/Transfer: • The City's annual operating budget is approved by the City Commission at the fund and department levels. Any change in the overall budget appropriations, between departments, allocations from the fund balance, or changes between funds is considered an amendment and must be approved by the City Commission. • Budget transfers are administrative changes to the budget within the same department and fund. This process provides for ongoing adjustments to the operating budget and enhanced reporting and control over expenditure items but does not impact the adopted budget for that department. The City Manager has the delegated authority to approve budget transfers. Budget Monitoring/Control: • The budget is monitored on an ongoing basis to track variances between actual and budgeted amounts. The Commission is presented monthly reports including revenues and expenditures the second meeting of every month. • E 0 City of Longwood 36 FY 2024-2025 Proposed Budget 000 The City Charter establishes the fiscal year, which begins October 1 and ends September 30. The formal budget process is approximately eight months starting in February and proceeding through the end of September. February - Budget Update February is the beginning of the Budget Process. The Finance Department meets with Departments Directors for updates and to plan for the upcoming budget process. March - Budget Guidelines During March budget guidelines, information about the department, including historical expenditures and budget amounts is provided to each department. Proposed 13udgeL "".-1 1! Departments prepare their budget requests, which include operating, 5-year capital plan, equipment replacements, and personnel. May - Budget Review The City Manager reviews the details of each proposed budget for efficiency and compliance with the Commission's direction and makes any necessary adjustments to the requested budget. July — Budget Workshop The City Manager presents its recommendations and proposed annual budget to the City Commission during the budget workshop. This budget workshop provides Commissioners an opportunity to review the operating and capital budgets to ensure that the requests meet the best interests of the City of Longwood and its citizens. City of Longwood 37 FY2024-2025 Proposed Budget September - 1st and 2nd Public Hearings The City Commissioners' first public hearing date is normally set during the first week of September. During the first public hearing, the proposed millage rate, and budget are tentatively approved. The second hearing date is usually set for the third week of September. The final public hearing is when the millage rate and the approved budget are adopted. The public is invited and encouraged to attend the hearings and participate in the budget process. Once all public budget hearings are completed, and the Florida Department of Revenue certification is finalized, the "Adopted Budget" becomes the Financial Plan, Operations Guide, Budget Policy Document, and Communications Device for the fiscal year. Amending the Budget After the annual budget is adopted, any changes in appropriations that cause an increase or decrease to fund totals are considered a Budget Amendment. A Budget Amendment requires formal legislative action by the City Commission through approval at a publicly held City Commission meeting during the fiscal year. Appropriations that are re -allocated within a fund and/or division at the object level within a department and do not change the original budget appropriation require approval from the Department Director, the Director of Financial Services, and the City Manager. Transfer of appropriations for any capital project or modifications to the CIP must be approved by the City Commission through a budget amendment and resolution. Department directors are accountable for expenditures over budget. Monthly budget reports are submitted to the Commission and City Manager comparing year-to-date totals with the budget. City of Longwood 38 FY 2024-2025 Proposed Budget BUDGET CALENDAR The Financial Services Department prepares and updates a Budget Preparation Manual to assist the departments. The manual contains and explains policies and procedures, a budget calendar that highlights the milestones and due dates, and forms to be used in developing their budgets. The Budget Calendar is developed in conjunction with Florida State Statute requirements and local ordinances. The calendar lists major events and responsibilities for all parties involved. FISCAL YEAR 2024 - 2025 BUDGET CALENDAR LONGWOOD'`_ F l o r i, DATE RESPONSIBILITY Thursday, February 29, 2024 Department Directors Distribute Budget Finance Director Materials/Information Friday, March 29, 2024 Department Directors Submit Operating Budget Request to Finance Friday, April 12, 2024 Department Directors Submit updated CIP Budgets to Finance Monday, April 15, 2024 Finance Director Finance reviews Budget Requests and returns with questions to Departments Monday, April 22, 2024 Department Directors Departments return Budget Requests with all questions Finance Director Health, Liability, Property and Workers Wednesday, April 24, 2024 Human Resources Compensation, Insurance Cost Director Estimates Due City Manager Week of May 6 - May 10 Department Directors Budget Review Meetings Finance Director Monday, June 3, 2024 Property raiser p y Appraiser Preliminary estimate of taxable value Section 200.065 (7), submitted to City Florida Statutes Wednesday, June 5, 2024 City Manager Draft of Proposed Budget to City Finance Director Manager Friday, June 28, 2024 City Manager Proposed Budget submitted to Section 200.065 (2)(a)2, Commission Florida Statutes Monday, July 1, 2024 Property Appraiser Certification of Taxable Value Florida Statutes, Section submitted to City 200.065 1 , Florida City of Longwood 39 FY 2024-2025 Proposed Budget FISCAL YEAR 2024 - 2025 BUDGET CALENDAR LONGWO011 � 111 ,, id, RESPONSIBILITYDATE •REQUIREMENTS City Commission Wednesday, July 10, 2024 City Manager Budget Workshop Department Directors City Commission Last Regular Meeting to approve Monday, July 15, 2024 City Manager tentative millage rate and hearing schedule. Notification to Property Appraiser of Not later than August 3 Finance Director proposed millage rate rolled back tax Section 200.065 (2)(b), rate, and date, time and place of First Florida Statutes Public hearing. Friday, August 9, 2024 City Manager Final Changes to budget completed Finance Director Not later August 24 Mailing of Notice of Proposed Property Section 200.065 (2)(b), than Property Appraiser Taxes (TRIM notice) - DR474 Florida Statutes, Section 200.069, Florida Statutes City Commission Section 166.241 (3), Wednesday, September 4, 2024 City Manager First Public Hearing to adopt proposed Florida Statutes, Section Finance Director millage rates and budget 200.065 (2)(c)-(e), Florida Statutes Newspaper advertisement of Second Section 200.065 (2)(d), Thursday, September 12, 2024 Finance Director Public Hearing and Budget Summary Florida Statutes, Sections City Clerk Statement 200.065 (3),(a),(b) and (h)- (1), Florida Statutes Monday, September 16, 2024 City Commission City Manager Second and Final Public Hearing to Section 200.065 (4), Finance Director adopt final millage rates and budget Florida Statutes Submission of approved millage Not later than September 23 Finance Director resolution and budget to Property Section 200.065 (4), City Clerk Appraiser, Tax Collector and Florida Florida Statutes Department of Revenue City of Longwood 40 FY 2024-2025 Proposed Budget 000 The City of Longwood's accounting records are maintained in full accordance with Generally Accepted Accounting Principles (GAAP), as established by the Government Accounting Standards Board (GASB); and has developed and followed a program - based budget format for all City funds. The budgets are presented for reporting purposes, per GASB 54, on the modified accrual basis of accounting, which is consistent with generally accepted accounting principles. Modified Accrual Basis for Governmental funds (General Fund, Special Revenue Funds, Capital Projects Funds) - are budgeted using the modified accrual basis of accounting, whereby expenditures are recognized in the accounting period when the liability is incurred, if measurable, and revenues and other resources are recognized in the accounting period when they become available and measurable. Revenues are considered to meet the availability test if they are collectible within the current period or soon enough thereafter for use in payment of liabilities of the current period. Accrual Basis for Proprietary funds (Enterprise Funds) - are budgeted under the accrual basis of accounting. Revenues are recognized in the period in which they are earned, and expenses are recognized in the period in which the liabilities are incurred. Depreciation is not budgeted, and principal debt payments are budgeted in the applicable funds. The annual budget addresses only the Governmental and Proprietary funds and does not control resources that are managed in a trustee or fiduciary capacity. All appropriations unspent at year-end lapse unless funds are encumbered as the result of the issuance of a purchase order. Encumbrances represent commitments related to unperformed contracts for goods or services. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of funds are recorded to reserve that portion of the applicable appropriation. Encumbrances outstanding at year-end are reported as commitments or assignments of fund balances and do not constitute expenditures or liabilities since the commitments will be honored during the subsequent year. For budgetary purposes, encumbrances outstanding at year-end and the related appropriation are carried forward to the new fiscal year. Encumbrances constitute the equivalent of expenditures for budgetary purposes. City of Longwood 41 FY 2024-2025 Proposed Budget FINANCIAL STRUCTURE C93: The City of Longwood uses funds to budget for operations and to account for the results of those operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain functions or activities. Budgets are adopted for funds that are either governmental funds or proprietary funds. Each category is also divided into separate fund groups. The following are the funds of the City of Longwood in which the City Commission adopts an annual budget. Governmental Funds: The Governmental Funds consist of the General Fund, the Special Revenue Funds, and the Capital Projects Funds. General Fund - The General Fund is the general operating fund of the City. This fund was established to account for the revenues and expenditures involved in operating general governmental functions of a non-proprietary nature. Major revenue sources for this fund include ad -valorem tax, franchise and utility taxes, telecommunications/sales tax, license and permit fees, and charges for current services. The major operating activities supported by the General Fund include police and fire services, community development, information technology, streets, leisure services, and other general governmental service functions. Special Revenue Funds - The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) requiring separate accounting due to legal, regulatory provisions, and/or administrative action. Below are the City's Special Revenue Funds. ➢ Building Fund ➢ Police Education ➢ Special Law Enforcement Trust ➢ ARPA Fund ➢ Special Assessment Fund ➢ Parks and Events Fund ➢ Citizens on Patrol Fund ➢ Community Emergency Response Team Fund ➢ Police Impact Fees Fund ➢ Fire Impact Fees Fund City of Longwood 42 FY 2024-2025 Proposed Budget ➢ Recreation Impact Fees Fund ➢ Administrative-PW Impact Fees Fund ➢ Stormwater Management Fund Capital Project Funds — The Capital Project Funds are used to account for and report financial resources earmarked for the replacement of capital equipment, acquisition or construction of major capital facilities, and other project -oriented activities (other than those financed by proprietary funds). The City has two capital project funds the Public Facilities Improvement Fund and the Capital Projects Fund. Proprietary Funds: Proprietary Funds account for those external business -type activities that are provided on a basis consistent with private enterprise. They are accounted for on an "accrual" basis of accounting. Enterprise Fund - An enterprise fund is used to account for the City's organizations and activities that are similar to those found in the private sector. An enterprise fund is self- supporting, deriving its revenue from charges levied on the users of the services. The Public Utilities Fund is the major proprietary fund of the City of Longwood. 0 • • 0 City of Longwood 43 FY 2024-2025 Proposed Budget CITY COMMISSION I I BUILDING PERMITS (102) I I PUBLIC FACILITIES (310) I IPUBLIC UTILITIES (401)I $124,945 $1,187,288 $5,328,849 $14,7%,523 CITY CLERK $345,061 CITY MANAGER $442,588 CITY ATTORNEY $183,000 GENERAL SVCS $284,091 HUMAN RESOURCES $964,343 INFORMATION TECHNOLOGY FINANCE $2,210,743 POLICE $6,309,407 FIRE $6,840,627 DEVELOPMENT LEISURE SERVICES $1,830,103 STREETS $1,941,764 OTHER FAC $161,000 NON-DEPT $757,469 City of Longwood POLICE EDUCATION (116) I I CAPITAL PROJECTS (320) $3,500 $11,299,489 CONFISCATION (117) $35,500 ARPA FUND (120) $858,120 SPEC ASSESSMTS (130) $195,288 PARKS & EVENTS (131) $115,532 COPS (132) $9,500 CERT (133) $4,220 POLICE IMP FEES (134) $0 FIRE IMP FEES (135) $8,695 I REC IMP FEES (136) I $0 PW-ADM IMP FEES (137) $70,000 STORMWATER (406) $1,331,580 PW R&R (402) $972,500 IMPACT FEES (403) $0 FY 2024-2025 Proposed Budget 000 0 CITYWIDE BUDGET I I • • General Fund Millage: 5.5000 CITY OF LONGWOOD - BUDGET SUMMARY - ALL FUNDS SPECIAL GENERAL REVENUE CAPITAL ENTERPRISE FUND FUNDS FUNDS FUND TOTAL ESTIMATED REVENUES: Taxes: M illage per $1000 Ad Valorem Taxes 5.5000 10,377,229 - $10,377,229 Sales and Use Taxes 3,481,296 - 1,714,411 5,195,707 Charges for Services 2,766,350 871,552 - 8,003,900 11,641,802 Intergovernmental 2,575,635 759,120 2,884,223 1,500,000 7,718,978 Fines and Forfeitures 164,900 48,700 - - 213,600 Franchise Fees 2,336,724 - - 2,336,724 Licenses and Permits 35,000 1,064,500 355,000 1,454,500 Miscellaneous 421,200 158,542 - 41,100 620,842 Other Financing Sources - - 5,200,000 - 5,200,000 Total Estimated Revenues: 22,158,334 2,902,414 9,798,634 9,900,000 44,759,382 Transferin 1,269,014 17,100 1,499,489 568,324 3,353,927 Fund Balances/Reserves/Net Assets 5,892,867 2,075,843 8,609,644 10,261,162 26,839,517 Total Estimated Revenues, Transfers & Balances ESTIMATED EXPENDITURES: General Government 4,757,113 - - 381,657 5,138,770 Public Safety 12,285,062 1,042,113 10,825,094 - 24,152,269 Physical Environment 1,558,208 - 1,006,454 13,200,166 15,764,828 Transportation 1,941,764 1,530,082 4,326,950 - 7,798,796 Culture & Recreation 1,437,800 115,532 200,000 - 1,753,332 Debt Service 1,313,243 32,608 269,840 676,441 2,292,132 Other Uses 50,000 13,189 - 63,189 Total Estimated Expenditures: 23,343,190 2,733,524 16,628,338 14,258,264 56,963,317 Transfer Out 757,469 1,085,699 - 1,510,759 3,353,927 Fund Balances/Reserves/Net Assets 5,219,556 1,176,134 3,279,429 4,960,463 14,635,582 Total Appropriated Expenditures, Transfers, Reserves I 29,320,215 I 4,995,357 19,907,767 20,729,486 74,952,826 & Balances City of Longwood 45 FY 2024-2025 Proposed Budget MAJOR REVENUE SOURCES CKIC Revenue Estimates Revenues are estimated each year by reviewing historical trends, estimates from the State of Florida, regression analysis, and other forecasting methods. The growth assumptions used in long-range fund projections are unique for each fund and updated as needed with the publication of the Proposed Budget and the Adopted Budget. General Fund Taxes Ad Valorem Taxes — A tax on property paid by owners of real and personal property within the city limits. A millage rate is adopted on an annual basis and is applied as one dollar of tax for each $1,000 of estimated taxable assessed value based on an assessment by the Seminole County Property Appraiser of the market value of property and improvements. A tax rate of one mill produces $1 of tax revenue on each $1,000 of taxable property value. Except for voted levies, Florida Statutes, Section 200.081 limits ad valorem taxes against real properties and tangible personal property to 10 mills. Millage Rate — The City's fiscal year 2025 millage rate of 5.5000 mills remains at the level first adopted in the fiscal year 2013. The City budgets for property taxes at a 95% collection rate, in compliance with Florida Statutes. Property Taxes are the largest revenue received by the City, accounting for 48% of the total general fund revenue. Property tax revenues have been on an upward trend since FY 2013. For FY 2024/25 we are proposing $10,377,229 which is a $688,240, or 7% increase in property tax revenue. This projection is due primarily to increasing property values, as reflected in the County Property Appraiser assessed value role. City of Longwood 46 FY 2024-2025 Proposed Budget Charges for Services - Charges for Services represent fees charged as a result of direct benefit or in place of other charges. Charges for service revenue represent all fees CHARGES ERI $3.00 collected by General Fund departments for services provided to residents and non-resident users. These charges include fees for public safety fees; fees for parks and recreation services such as team sports activities; special events rentals, and facilities usage fees (Community Building, Reiter Park, etc.). Other charges for services include miscellaneous protective inspection fees, EMS transport fees, and other miscellaneous fees. For the fiscal year 2024/25, charges for service fees are estimated at $2,766,350, which represents approximately 11% of General Fund revenues. 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 $2,575,635 for fiscal year 2024/25; this represents $868,346 for City of Longwood 47 FY 2024-2025 Proposed Budget Municipal Revenue Sharing, $2,000 for Mobile Home Licenses Tax, $4,000 for Crash Reports, $25,000 for Alcoholic Beverage License Tax, $1,334,944 for Half -Cent Sales Tax, $10,000 for Occupational Licenses, $19,000 for Firefighters Supplemental Compensation, $90,500 for Other Transportation, $181,000 for School Resources, and $40,845 in federal and state grants. Intergovernmental Revenues represent approximately 11 % of total General Fund Revenues. Utility Taxes - A tax levied on the purchase of electricity, r natural gas, propane, and water. This revenue is based on a contracted percentage applied to the taxable amounts charged by the seller of the service. The City collects utility taxes for electricity, water, and gas. Revenue estimates are based on expected growth and historical trends. Collections from utility taxes are estimated at $2,328,968 for fiscal year 2024/25; which represents $1,784,406 for electricity, $430,542 for water, $114,020 for gas. Utility Tax revenue represents approximately 10% of total General Fund Revenues. Franchise Fees - Franchise Fees are levied on a corporation or individual by the local government in return for granting a privilege or permitting the use of public property subject to regulations. The City receives franchise fees for electricity, solid waste, and propane gas. Collections from franchise fees are estimated at $2,336,724 for the fiscal year 2024/25; which represents approximately 10% of total General Fund revenues. City of Longwood 48 FY 2024-2025 Proposed Budget 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 $1,026,968 for the fiscal year 2024/25, representing approximately 4% of total General Fund Revenues. Administrative Reimbursement Other Revenues — Transfers -In includes various reimbursements to the General Fund from the City's Building Fund and Enterprise Fund. This includes an administrative charge representing an annual allocation distributing the estimated costs for General Fund administrative support departments such as Information Technology, Human Resources, Finance, Administration, Purchasing, and General Services. The Administrative Reimbursements (Transfers -In) are budgeted at $1,269,014 for fiscal 2024/25, which represents approximately 5% of General Fund revenues. Fines & Forfeitures - Includes revenues received from court fines and public safety ordinances. For the fiscal year 2024/25, Fines and Forfeitures are estimated at $164,900 which represents 1 % of General Fund revenues. r I City of Longwood 49 FY 2024-2025 Proposed Budget Miscellaneous Revenues — Includes revenues received from Disposition of Property, Rents & Royalties, Contributions and Donations, Cemetery Lots sales, and Interests. For the fiscal year 2024/25, Miscellaneous Revenues are estimated at $421,200, which represents 2% of General Fund revenues. Special Revenue Funds Licenses and Permits - Licenses and permits include building i permits, utility permits, impact and development fees, _ inspections, and other licenses and permits of a local nature. The revenues from this category are used for the building activities of the City. Licenses and permits revenues are projected using both historical trends for received revenue and estimates of the level of growth for the upcoming year. For the fiscal year 2024/25, revenues are estimated at $1,064,500, which represents approximately 35% of Special Revenue Funds revenues. City of Longwood 50 FY 2024-2025 Proposed Budget Enterprise Fund • ' Charges for Services - Charges paid by residents and businesses for the use of water and sewer services. Water and sewer charges are billed monthly and include a monthly minimum charge to cover administrative costs and specified monthly minimum gallons. These revenues are accounted for in the Public Utility Fund. For the fiscal year 2024/25, Water and Sewer Revenues are estimated at $85003,900, which represents approximately 82% of Enterprise Fund's revenues. 40 0 • • 40 City of Longwood 51 FY 2024-2025 Proposed Budget 000 General Fund 18,466,363 17,978,768 20,729,337 22,207,176 22,949,596 23,427,348 Building and Inspection Fund 760,182 1,187,774 600,437 927,000 1,289,000 977,500 Police Education Fund 3,765 6,392 8,716 8,000 8,030 8,730 Special Law Enforcement Trust Fund 21,004 146,449 39,781 37,120 56,900 44,200 ARPA Fund - 210 447,553 4,400,000 4,435,000 759,120 Special Assessment Fund 97,721 94,933 101,635 104,212 103,912 103,912 Parks & Events Fund 164,730 59,620 79,157 112,200 107,212 119,460 Citizens On Patrol Fund 23,079 8,141 4,645 - 300 2,400 Community Emergency Response Team 12,628 5,721 1,598 - 300 300 Police Impact Fees Fund - 2,201 12,948 15,000 93,415 35,100 Fire Impact Fees Fund 4,816 25,801 9,000 206,019 65,300 Recreation Impact Fees Fund 5,361 2,265 9,000 202,800 20,100 PW-Administration Impact Fees Fund - 1,395 7,792 7,200 65,711 14,500 Stormwater Management Fund 698,101 697,368 736,497 968,748 856,902 768,892 Public Facilities Improvement Fund 1,299,637 1,752,749 1,759,860 5,398,616 4,919,033 4,448,634 Capital Projects Fund 1,495,461 30,409 2,091,184 10,710,590 5,510,590 6,849,489 Public Utilities Fund 7,113,670 8,721,776 6,858,787 13,541,470 13,514,215 9,545,000 Public Utilities Renewal & Replacement 586,238 570,176 656,697 1,116,500 1,131,500 568,324 Public Utilities Impact Fees Fund 85,223 792,595 151,393 702,000 712,000 355,000 City of Longwood 52 FY 2024-2025 Proposed Budget ��[HISTORICAL EXPENSE SUMMARY General Fund Building and Inspection Fund Police Education Fund Special Law Enforcement Trust Fund ARPA Fund Special Assessment Fund Parks & Events Fund Citizens On Patrol Fund Community Emergency Response Team Police Impact Fees Fund Fire Impact Fees Fund Recreation Impact Fees Fund PW-Administration Impact Fees Fund Stormwater Management Fund Public Facilities Improvement Fund Capital Projects Fund Public Utilities Fund Public Utilities Renewal & Replacement Public Utilities Impact Fees Fund 17,108,875 17,978,768 20,994,402 22,336,741 21,448,687 24,100,659 1,166, 780 1,187,774 1,052,351 1,047,162 1,023,990 1,187,288 5,172 6,392 5,500 3,500 3,500 3,500 19,456 146,449 27,954 35,500 35,500 35,500 - 210 - 4,400,000 4,400,000 858,120 52,938 94,933 67,419 126,713 86,586 195,288 56,673 59,620 122,051 134,990 108,484 115,532 5,575 8,141 10,763 10,600 6,550 9,500 1,688 5,721 3,218 4,220 4,220 4,220 - 2,201 1,407 - 3,020 - 4,816 - - 8,695 5,361 - - 1,395 - - - 70,000 698,649 697,368 550,265 979,429 586,581 1,331,580 1,268,801 1,752,749 1,806,742 5,356,864 2,759,727 5,328,849 838,369 30,409 2,340,598 10,768,876 1,062,528 11,299,489 6,015,238 8,721,776 6,846,874 16,214,905 12,541,818 14,796,523 329,478 570,176 410,501 1,719,500 644,500 972,500 - 792,595 - - - - City of Longwood 53 FY 2024-2025 Proposed Budget :13 LONG-RANGE FINANCIAL PLAN The Long -Range Financial Plan for Fiscal Year 2024/25 through the Fiscal Year 2028/29 forecasts the City's revenues, expenditures, and resulting fund balance over a five-year planning period. The City updates its Long -Range Financial Plan each year after the completion of the annual financial audit and before the adoption of the annual budget. Therefore, the amounts shown in the Long -Range Financial Plan for 2025 are shown as projections and do not agree with the budgeted amounts reflected in the other sections of this document. General Fund Long -Range Financial Forecast ($ in thousands) Revenues and Sources Taxes 11,630,832 12,918,735 14,364,672 15,226,552 16,140,145 17,108,554 17,963,982 Licenses & Permits 32,341 35,600 37,736 39,245 40,815 42,856 44,999 Franchise Fees 2,162,693 2,269,944 2,406,141 2,502,386 2,602,482 2,732,606 2,869,236 Intergovernmental 2,767,144 3,036,892 3,188,737 3,348,173 3,515,582 3,656,205 3,839,016 Charges for Services 2,424,955 2,442,873 2,613,874 2,744,568 2,881,796 3,025,886 3,177,180 Fines and Forfeits 145,546 139,600 242,832 277,790 317,780 343,526 363,526 Miscellaneous Revenue 513,170 408,200 456,671 479,505 503,480 528,654 555,087 Transfers -In 1,052,657 955,332 985,000 1,295,244 1,369,002 1,443,167 1,543,167 ..l Revenue and Sources 2i i i i ,356,192 Expenditures and Uses: Administration 2,570,459 2,912,397 2,890,800 3,035,340 3,187,107 3,346,463 3,746,463 Financial Services 1,697,713 2,117,664 2,223,547 2,334,724 2,451,460 2,574,033 2,702,735 Other Facilities 157,163 176,200 185,010 194,261 203,974 214,172 224,881 Public Safety 11,005,763 12,051,005 12,774,065 13,668,250 14,625,027 15,502,529 16,432,681 Community Services 737,686 785,786 812,368 822,987 855,907 890,418 926,035 Leisure Services 1,640,378 1,726,139 2,090,401 2,194,921 2,304,667 2,419,900 2,516,696 Public Works 1,788,840 1,583,672 1,662,855 1,745,998 1,833,298 1,924,963 2,021,211 Transfers -Out 1,396,400 983,876 1,000,000 1,200,000 1,300,000 1,500,000 1,600,000 BEGINNING FUND BALANCE 4,657,023 4,391,958 4,262,395 4,919,011 5,635,994 6,245,636 6,754,611 ENDING FUND BALANCE 4,391,958 4,262,395 4,919,011 5,635,994 6,245,636 6,754,611 6,940,102 All General Fund revenues and expenditures are analyzed and forecasted five years into the future. The forecast is derived from many factors, including trend analysis, anticipated new housing construction, and Federal, State, and local economic forecasts. The forecast is based City of Longwood 54 FY 2024-2025 Proposed Budget on conservative assumptions, especially with so many continued economic uncertainties. Changes in the future economy can have a significant effect on the Five -Year Forecast. Building Fund Long -Range Financial Forecast ($ in thousands) Revenues and Sources: Taxes - - - Licenses & Permits 563,802 891,000 900,000 981,000 1,049,670 1,112,650 1,179,409 Miscellaneous Revenue 36,636 36,000 38,160 40,450 42,877 45,449 48,176 Transfers -In - - - - - - - Expenditures and Uses: Salaries 400,093 486,820 501,424 516,467 531,961 547,920 564,357 Benefits 109,406 127,199 131,015 134,945 138,993 143,163 147,458 Operating 111,037 156,100 160,783 165,606 170,575 175,692 180,963 Capital - - - - - - - Miscellaneous - 10,000 10,000 10,000 10,000 10,000 10,000 Debt Service 4,173 4,092 4,337 4,255 4,174 4,091 4,010 Transfers -Out 427,642 272,952 280,000 285,600 291,312 297,138 303,081 BEGINNING FUND BALANCE 1,086,575 634,662 504,499 355,100 259,676 205,208 185,303 ENDING FUND BALANCE 634,662 504,499 355,100 259,676 205,208 185,303 203,019 The Building Fund revenues and expenditures are analyzed and forecasted five years into the future. The forecast is derived from many factors, including trend analysis, anticipated new housing construction, the current economic climate, and Federal, State, and local economic forecasts. The forecast is based on conservative assumptions, especially with so many continued economic uncertainties. Changes in the future economy can have a significant effect on the Five -Year Forecast. The Public Utilities Fund revenues and expenditures are analyzed and forecasted five years into the future. The forecast is derived from many factors, including trend analysis, anticipated rates, and Federal, State, and local economic forecasts. The forecast is based on conservative assumptions. Changes in the future economy can have a significant effect on the Five -Year Forecast. As the result of the Water and Wastewater Revenue Sufficiency and Rate Study Analysis, the current five-year projection includes rate increases of 8% in 2023, 4% in 2024, 3% in 2025, and 3% in 2026 for water and sewer services. City of Longwood 55 FY 2024-2025 Proposed Budget Public Utilities Fund Long -Range Financial Forecast ($ in thousands) Revenues and Sources: Licenses and Permits Intergovernmental - 1,645,900 950,000 2,825,345 3,292,400 2,611,350 2,284,655 Charges for Services 6,856,957 7,296,320 8,046,900 8,288,307 8,536,956 8,878,434 9,233,572 Miscellaneous 1,830 32,500 41,100 42,333 43,603 44,911 46,258 Other Financing Sources - 4,000,000 3,000,000 2,315,770 1,646,815 1,540,300 1,092,370 �Total Revenue and Sources 6,858,787 i 12,038,000 i Expenditures and Uses: Salaries 1,128,994 1,189,092 1,157,649 1,203,955 1,252,113 1,302,197 1,354,285 Benefits 378,004 404,641 416,781 429,284 442,162 455,427 469,090 Operating 4,876,783 2,316,850 2,151,635 2,216,184 2,282,670 2,351,150 2,421,684 Capital 463,092 9,821,000 8,347,000 8,597,410 8,769,358 6,425,000 3,491,000 Miscellaneous 1,830 1,848 1,903 1,961 2,019 2,080 2,142 Debt Service 85,580 83,012 85,502 88,067 90,709 93,431 96,234 Transfers -Out 1,263,339 950,000 1,130,000 1,163,900 1,198,817 1,234,782 1,271,825 BEGINNING FUND BALANCE 5,917,123 4,578,287 2,786,564 1,534,094 1,305,088 787,013 1,997,942 ENDING FUND BALANCE 4,578,287 2,786,564 1,534,094 1,305,088 787,013 1,997,942 5,548,537 40 is • C� • City of Longwood 56 FY 2024-2025 Proposed Budget CHANGES IN FUND BALANCE 001 General Fund - 23,427,348 (24,100,659) (673,312) 5,219,556 -11% Fundspragrammedfargnaeryingpraje /expenditures 102 Building Fund 244WO 977,500 (1,187,288) (209,788) 34,267 -86% F„ &program-dfarqualifyingproje /expenditures 116 Police Education Fund 9,902 8,730 (3,500) 5,230 15,132 53 % F-& programmed far qualify g pr je /e panditnros 117 Police Confiscation Fund 406,603 44,200 (35,500) 8,700 415,303 2 % 120 ARPA Fund 102,392759,120 (858,120) (99,000) 3,392 -97 % Funds programmed for qualifying projects/expendim ,, 130 Special Assessments Fund 94,321 103,912 (195,288) (91,376) 2,945 -97% Funds programmed for qualifyingproj-ts/e pe ditures 131 Parks and Events Fund 10,896 119,460 (115,532) 3,928 14,824 36% Funds programmed for qualifying projects/expenditures 132CitizensonPatrolFund 7,1 2,400 (9,500) (7,100) 44 -99%F-6pragradforgnaffyingprnje /expenditure& 133CERTFund I 300 (4,220) (3,920) 2,681 -59%Fundspragrammedforquaefymgproje /expenditures 134 Police Impact Fees I 35,100 - 35,100 138,711 34% No expenditure programmed far FY 2025 135 Fire Impact Fees Fund 65,300 (8,695) 56,605 300,646 23 % Funds programmed for qualifying projects/expenditures 136 Recreation Impact Fees 2149729 20,100 - 20,100 234,829 9 % 137 PW-Admin Impact Fee 62,471 14,500 (70,000) (55,500) 6,971 -89%Fm.dsprogrammedforqualifyingprojeats/expanditnros 310PublicFacilitiesFund 3,488,6414,448,634 (5,328,849) (880,215) 2,608,425 25%Fm.&programmedfarqualifyingproj,c /expenditures 320CapitalProjectsFund 59121,004 6,849,489 (11,299,489) (4,450,000) 671,004 87%Fundsprogrammedfargnalifyingpraj-ts/expenditures 401 Public Utilities Fund 6,901,4339,545,000 (14,796,523) (5,251,523) 1,649,910 -76 % Funds programmed tar gnaufyingprajeats/expenditures 402 Renewal & Replacement Fund1,320,21)568,324 (972,500) (404,176) 916,036 -9% 403 Impact Fees Fund 2,03' 355,000 - 355,000 2,394,517 17% No expenditure programmed far FY 2025 406StormwaterManagement Fund 569,077 768,892 (1,331,580) (562,688) 6,389 -99%Fundepragran,medfmgnafsyingpraje /expenditure. 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. On the May 3rd, 2021 Regular Meeting, the City Commission passed Resolution No. 21-1559 formally adopting a Fund Balance Policy for the General Fund, per Government Finance Officer Association (GFOA) recommended best practices and formalized the City's compliance with Governmental Accounting Standards Board (GASB) Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions. City of Longwood 57 FY 2024-2025 Proposed Budget The General Fund's unassigned fund balance, plus the amount restricted for working cash, should be maintained at a minimum of 17% of the General Fund's total budgeted annual expenditures in the most recently approved annual budget. At the end of the Fiscal Year 2024/2025 the General Fund reserve is expected to exceed this requirement with an estimated fund balance of 22%. Also, the City committed an amount equal to five (5) percent of general fund expenditures for an Economic Stabilization Reserve. This reserve will protect the City from adverse financial impacts in the event of unexpected economic events. The Economic Stabilization Reserve would only be used in extraordinary or unforeseen circumstances and with the majority vote of the City Commission. 40 0 • is u 40 City of Longwood 58 FY 2024-2025 Proposed Budget :CC3 CITYWIDE BUDGET SUMMARIES The Fiscal Year Budget for the City of Longwood is approximately $74.9 million. The total estimated revenues from all sources (net from interfund transfers and fund balances) are approximately $44.8 million. The total expenditures from all uses (net from interfund transfers and fund balances) are approximately $57 million. Revenues by Type Revenues by Type 2024-25 � 44.8 million Figures are rounded City of Longwood 59 FY 2024-2025 Proposed Budget Expenses by Major Category Expenses by Major Category 2024-25 $56.9 million Figures are rounded City of Longwood 60 FY 2024-2025 Proposed Budget CITYWIDE BUDGET SOURCES TOTAL SOURCES $74,952,826 Intergovernmental $7,718,978 10% Franchise Fees $2,336,724 3% Licenses and Permits $1,454,500 2% Sales and U $5,195,iui 7% Charges for Services Fines and Forfeitures $11,641,802 $213,600 16% 0% Ad Valorem Taxes $10,377,229 14% Miscellaneous $620,842 1% Other Financing Sources $5,200,000 <1% Fund Balances $26,839,517 36% Transferin $3,353,927 4% City of Longwood 61 FY 2024-2025 Proposed Budget Public Safety $24,152,269 32% CITYWIDE BUDGET USES TOTAL USES $74,952,826 Physical Environment $15,764,828 21% ,1 General Government '� Reserves $5,138,770 $14,635,582 7% 20% Transportation $7,798,796 10% Culture & Recreation $1,753,332 2% Debt Service $2,292,132 3% Other Lases $63,189 <1% Transfer Out $3,353,927 5% City of Longwood 62 FY 2024-2025 Proposed Budget 2025 APPROPRIATIONS BY FUND :-AL 3 The following funds are appropriated on an annual basis according to the Budget Process for the City of Longwood General Fund 24,100,659 Building and Inspection Fund 1,187,288 Police Education Fund 3,500 Special Law Enforcement Trust Fund 35,500 ARPA Fund 858,120 Special Assessments Fund 195,288 Parks and Events Fund 115,532 Citizens on Patrol (COPs) 9,500 CERT Fund 4,220 Police Impact Fees Fund - Fire Impact Fees Fund 8,695 Recreation Impact Fees Fund - PW-Administrative Impact Fees Fund 70,000 Stormwater Management Fund 1,331,580 Public Facilities Improvement Fund 5,328,849 Capital Projects Fund 11,299,489 Public Utilities Fund 14,796,523 Public Utilities R&R Fund 972,500 Public Utilities Impact Fees Fund - Total 60,317,244 City of Longwood M 63 FY 2024-2025 Proposed Budget 000 Administration 12.0 Financial Services Law Enforcement Fire Department Community Development/Building Leisure Services Public Works Total FTE's City of Longwood 64 10.0 50.0 44.5 12.0 13.0 33.0 174.5 FY 2024-2025 Proposed Budget 000 • GENERAL FUND BUDGET I I GENERAL FUND SUMMARY FUND BALANCE, OCTOBER 1 $ 4,657,023 $ 5,691,682 $ 4,391,958 $ 5,892,867 Taxes 11,630,832 12,918,735 13,078,487 13,858,525 Licenses and Permits 32,341 35,600 35,000 35,000 Intergovenmental 2,767,144 3,036,892 3,330,339 2,575,635 Charges for Services 2,424,955 2,442,873 2,696,717 2,766,350 Fines and Forfeitures 145,546 139,600 153,262 164,900 Franchise Fees 2,162,693 2,269,944 2,250,688 2,336,724 Rents and Royalties 191,394 195,000 198,200 205,000 Miscellaneous Revenue 321,776 213,200 251,571 216,200 Total Sources 119,676,680 21,994,264 22,158,334 Transfers In 1,052,657 955,332 955,332 1,269,014 Use of Fund Balance - 609,256 - 673,312 City Commission 110,327 119,884 110,688 124,945 City Clerk 261,567 322,958 312,193 345,061 City Manager 428,038 421,599 421,285 442,588 City Attorney 122,639 180,000 160,000 183,000 General Services 145,032 169,563 168,738 284,091 Human Resources 774,124 852,207 815,020 964,343 Information Technology 728,732 846,187 848,938 898,120 Financial Services 1,697,713 2,117,664 2,004,760 2,210,743 Other Facilities 157,163 176,200 169,220 161,000 Law Enforcement 5,616,961 5,768,860 5,715,089 6,309,407 Fire & Rescue 5,388,802 6,282,145 5,521,977 6,840,627 Community Development 737,686 785,786 831,377 807,398 Leisure Services 1,640,378 1,726,139 1,755,115 1,830,103 Public Works Streets 1,788,840 1,583,672 1,630,410 1,941,764 Total1 '1 Transfers Out 1,396,400 983,876 983,876 757,469 Total Revenue (Over/Under) Expenditu (265,065) - 1,500,909 - Totali i 20,729,337 22,949,596 24,1100,659 FUND BALANCE, SEPTEMBER 30 4,391,958 5,082,426 5,892,867 5,219,556 % OPERATING RESERVE 21% 23% 27% 22% City of Longwood 1 65 FY 2024-2025 Proposed Budget :C3 GENERAL FUND OVERVIEW The General Fund is the primary operating fund of the City of Longwood. It accounts for the general operations of the City that are not specifically accounted for or defined for specific uses in other funds. The General Fund accounts for the majority of City services, including police, fire, parks and recreation, public works, community development, economic development, finance, legal, and general administration activities. Property tax, charges for services, license and permit fees are the main sources of General Fund revenue. 0 n • • City of Longwood 66 FY 2024-2025 Proposed Budget GENERAL FUND TOTAL SOURCES General Fund revenues have been projected to continue to recover from the effects of the pandemic as new signs of a resurgent economy emerge. FY2024/25 total revenues, are estimated at $24,100,659, approximately $1,763,919 higher than the current year 2023/24 budget of $22,336,740. Intergovernmental $2,575,635 Charges for Services $2,766,350 11% Fines and Forfeitures $164,900 <1% Use of Reserves Franchise Fees $673,312 Transfer In $2,336,724 3% $1,269,014 9.7% 5% Miscellaneous Revenue $216,200 Rents and Royalties 1% $205,000 1% City of Longwood 67 FY 2024-2025 Proposed Budget : L- GENERAL FUND REVENUE DETAIL Taxes 311-0000 312-0000 314-1000 314-3000 314-4000 315-0000 316-0000 Ad Valorem Taxes 5.5000 8,503,854 9,688,989 9,799,450 10,377,229 Sales & Use Taxes 357 360 455 360 Utility Tax/Electric 1,681,689 1,737,024 1,717,024 1,784,406 Utility Tax/Water 360,669 396,816 383,597 430,542 Utility Tax/Gas 106,637 109,592 105,007 114,020 Communication Service Tax 862,701 835,954 922,954 1,026,968 Local Business Tax 114.927 150.000 150.000 125.000 Licenses and Permits 322-0000 Permits, Fees & Licenses/Building Permit - 100 - - 322-8000 Permits, Fees & Licenses/Site Plans Review 10,530 11,000 10,000 10,000 329-1000 Miscellaneous Permit 7,400 9,000 9,000 9,000 329-2000 Paint Color and Outdoor Seating 3,830 3,500 3,500 3,500 329-2800 Fire Inspections 10.581 12.000 12.500 12.500 Franchise Fees 323-1000 Franchise Fees - Electric 1,553,416 1,640,814 1,640,814 1,680,924 323-4000 Franchise Fees - Gas 35,695 30,000 35,700 35,700 323-7000 Franchise Fees - Solid Waste 573,581 599,130 574,174 620,100 Intergovernmental 331-2100 Federal Grants/AFG Program - - - - 331-2200 Federal Grants/HIDTA Grant 15,643 16,000 16,000 16,000 331-2400 Federal Grants/COPS - - - - 331-2500 Federal Grants/OJP/Bullet Proof Vest 3,879 4,000 4,000 4,000 331-2600 Federal Grants/JAG Grant 2,802 3,000 3,000 3,000 331-2700 Federal Grants/DOJ-Byrne Grant 15,621 - - 17,845 331-2900 Federal Grants/Cares Act/Covid-19 - - 331-2901 Federal Grants/DOJ 2020 CERF - - 331-5000 Federal Grants/FEMA - 530,000 834,040 - 334-2200 Public Safety/FF Cancer Grant 5,846 - - - 334-4900 FDOT Contract Agreement 91,378 90,500 90,500 90,500 335-1200 State Shared Revenue 712,661 816,164 816,164 868,346 335-1400 Mobile Home Licenses Tax 1,437 2,000 2,000 2,000 335-1500 Alcoholic Beverage License 24,094 25,000 25,000 25,000 335-1600 Crash Reports 2,975 4,000 4,000 4,000 335-1800 Half -Cent Sales Tax 1,240,086 1,353,228 1,312,153 1,334,944 335-2100 Firefighters Supplemental Compensation 18,392 19,000 19,000 19,000 335-2300 Fire/Police Supplemental Compensation 450,226 - 28,182 - 337-2000 School Resource Officer 172,386 162,000 166,300 181,000 338-2000 County Occupational License 9,716 12,000 10,000 10,000 IntergovernmentalTotal 3,330,339 2,575,635 City of Longwood 68 FY 2024-2025 Proposed Budget Charges for Services 341-2000 Land Development Fee 5,000 5,000 5,000 6,000 341-3000 Cost Recovery Builders 24,332 26,000 26,000 34,000 341-3010 Administrative Fee - BTR 3,255 5,000 5,000 5,000 341-4000 Wayfinder Fees - - - - 342-1000 Police Services 164 7,000 2,000 3,000 342-1010 Police Services/OCDETF-DOJ - 6,000 15,637 10,000 342-2000 Off Duty Detail 57,069 50,000 50,000 60,000 342-6000 Ambulace Fees 899,354 837,000 988,000 999,903 343-4000 Garbage Billing Fees 1,219,081 1,260,873 1,363,380 1,391,147 347-2025 Parks & Recreation/Special Events Fees - - - - 347-2028 Park & Recreation/Donations - - - - 347-2030 Parks & Recreation/Community Bldg Renta 115,432 119,000 125,000 132,000 347-2031 Parks & Recreation/Reiter Park Rentals 3,000 8,000 8,000 8,000 347-2045 Parks & Recreation/Field Rentals 16,751 18,000 18,000 18,000 347-2046 Parks & Recreation/Pavilion Rentals 7,875 9,000 9,000 9,000 347-2050 Parks & Recreation/Miscellaneous Activity 920 1,000 1,000 1,000 347-2060 Parks & Recreation/LBR-Field Use Agreem 3,240 5,000 5,000 5,000 347-2070 Parks & Recreation/Concession Babe Ruth 1,500 3,000 1,500 1,500 347-2080 Parks & Recreation/Summer Camp 44,135 50,000 46,400 55,000 347-5000 Building Attendant Services 21,881 25,000 25,000 25,000 349-1011 Development Impact Fees 1,966 8,000 2,800 2,800 Total Charges for Services '55 2,442,873 2,696,7172,766,350 Fines and Forfeits 354-1000 Parking Fees 2,470 4,500 2,500 3,000 354-2000 Security Alarm Fees 515 9,000 2,000 5,000 354-3000 Other Fines 99,666 80,000 91,862 100,000 354-3010 Other Fines -Investigative Cost Recovery 15,409 16,000 20,000 20,000 354-3020 Court Ordered Restitution - 100 100 100 354-3030 Other Fines -Code Enforcement Fines 27,486 30,000 36,800 36,800 Miscellaneous Revenue 361-1000 Interests 42,980 6,100 26,200 35,200 362-3000 Rents & Royalties 191,394 195,000 198,200 205,000 364-1000 Cemetery Lots 13,550 16,000 16,000 16,000 364-4000 Sale of Equipment 14,280 60,000 45,000 45,000 365-1000 Scrap Sales - 1,000 1,000 1,000 366-0000 Donations Private Sources - 28,000 28,000 3,000 366-3000 Donations Private Sources/Employee Event 4,086 4,100 27,371 5,000 369-0000 Other Miscellaneous Revenue 49,141 60,000 70,000 75,000 369-3000 Other Miscellaneous Revenue 195,480 36,000 36,000 36,000 369-9000 Candidate Sign Deposits 2,260 - - - 369-9100 Candidate Qualifying Fee - 2,000 2,000 - Total Miscellaneous Revenue I 408,200 449,771 421,200 City of Longwood 69 FY 2024-2025 Proposed Budget Transfers In 382-1000 Administrative Transfer - Public Utilities 625,015 682,380 682,380 942,435 382-3000 Administrative Transfer - Stormwater Fund - - - 25,000 382-4000 Administrative Transfer - Building Fund 427,642 272,952 272,952 301,579 382-5000 Administrative Transfer - ARPA Fund - - - - • 11se of Fund Balance 61 Total Revenues 20,729,337 22,816,432 22,949,596 24,100,659 P V�Jjjj ' 41 City of Longwood 70 FY 2024-2025 Proposed Budget GENERAL FUND TOTAL USES: -AL 3: The General Fund reflects an increase in total expenditures of $1,990,326 or 9% from $21,352,864 in FY2023-24 to $23,343,190 in FY2024-25. This amount does not include an interfund transfer of $740,369 to the Capital Projects Fund for equipment and renovations, $15,000 to the Parks & Events Fund, and $2,100 to the COPS Fund. An additional $673,312 of fund reserves will be used to balance the total General Fund revenues to $24,100,659. General Gave rnnnE $4,757,113 20% Public 5afety $12,285,062 Other Uses 6% $50,000 TransferOut <1% $757,469 Debt Service 8 % $1,313,243 5% ical Environment $1,558,208 7% nsportation 1,941,764 8% City of Longwood 71 FY 2024-2025 Proposed Budget GENERAL FUND ALLOCATIONS VI ►•NNIrI NO Information Leisure Financial Community Administration Technology Police Fire Services Services Development $2,344,028 $898,120 $6,309,407 $6,840,627 $1,830,103 $2,210,743 $807,398 10% 4% 27% 29% 8% 9% 3% N Other Publie Facilities Works/Streets $161,000 $1,941,764 1% 8% 1-7 • Ih L j Amp ■ 9, I I CITY COMMISSION MATT MCMILLAN Mayor District 3 SHOEMAKER Commissioner MATT MORGAN Deputy Mayor District 4 TONY I 13DION II Commissioner BRIAN D. SACKETT Commissioner District 1 ■ District 2 ■ District 5 /:moo F-10 4� h 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 74 FY 2024-2025 Proposed Budget Goal: To provide all citizens of Longwood with legislative representation by enacting ordinances, resolutions, policies, and programs that improve and protect the community, promote desirable levels of municipal services, and plan for the future. Objectives: • Adopt policies and programs that improve the quality of life in the community and promote desirable levels of municipal services and plan for the future. • Encourage continued participation in community activities and governmental affairs. • Support a strong commercial and industrial tax base in the City. • To meet the needs and concerns of the residents and businesses of the City of Longwood with fiscally responsible representation and legislation. ✓ Adopted 11 ordinances and 30 resolutions in 2022-2023; 8 ordinances and 10 resolutions as of April 2024. Adopted to improve the quality of life for the residents of Longwood. 0 r� u • • City of Longwood 75 FY 2024-2025 Proposed Budget Summary :00MENELA Mayor 1 1 1 1 Commissioners 4 4 4 4 TOTAL 5 5 5 5 Personnel Expenses 69,748 90,754 90,658 92,605 Operating Expenses 16,761 29,130 20,030 32,340 Capital Expense - - - - TOTAL 86,509 119,884 110,688 124,945 General Fund 86,509 119,884 110,688 124,945 When comparing the adopted budget for FY2024 of $119,884 with the proposed budget for FY2025 of $124,945, there is an increase of $5,061 primarily related to a operating expenses. City of Longwood 76 FY 2024-2025 Proposed Budget 001-1000-511-1100 Executive Salaries 60,002 60,002 60,002 60,002 001-1000-511-2100 F.I.C.A. 4,493 4,590 4,515 4,590 001-1000-511-2200 Retirement Contribution 6,000 6,000 6,000 6,000 001-1000-511-2200 Life and Health Insurance 19,287 20,157 20,140 22,008 001-1000-511-2400 Workers Compensation 42 5 - 5 Subtotal Personnel Services 89,824 90,754 90,658 92,605 001-1000-511-3400 Other Contractual Services 001-1000-511-4020 Commission Development 7,700 14,000 8,000 11,150 001-1000-511-4100 Communications 2,880 2,880 2,880 2,880 001-1000-511-4700 Printing and Binding 55 400 100 400 001-1000-511-4800 Community Relations - - - - 001-1000-511-4900 Other Charges & Obligations 4,000 5,000 3,200 10,000 001-1000-511-5200 Operating Supplies 1,169 1,500 500 2,100 001-1000-511-5400 Books, Pubs, Subs & Memberships 4,699 5,350 5,350 5,810 Subtotal Operating 20,503 29,130 20,030 32,340 001-1000-511-6400 Capital Equipment Subtotal Capital TOTAL CITY COMMISSSION 110,327 119,884 110,688 124,945 City of Longwood 77 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category Operating: 32% Salaries: 58% Benefits: 10% + 4W + F'1 �Jj ��fwl J•�, s Y y 4. i Iff I 1 N*0 L City of Longwood 79 FY 2024-2025 Proposed Budget FISHBACK 4 DOMINI I E.SYABUSHE« 19.35 t rroRNEYS AND COUNSELORS AT LAw w5's Representing the interests of the City and its Commission, the law firm of Fishback, Dominick, LLP provides legal advice to the City covering municipal law, liability issues, and contractual reviews, as well as recommending additional legal expertise when needed. Goals: To provide legal advice to the City Commission and City staff, review all legal instruments of the City, and coordinate all litigation and other legal services for the City. Objectives: • Respond to requests from the City Commission and City staff for legal opinions on specific matters. • Draft local ordinances in response to state and federal legislation concerning the City. • Provide defense/prosecution involving matters of litigation concerning the City. • Provide other legal services on specific matters. City of Longwood 80 FY 2024-2025 Proposed Budget Personnel Expenses - - - - Operating Expenses 122,639 180,000 160,000 183,000 Capital Expense - - - - Other Expenses - - - - TOTAL 1221639 180,000 160,000 183,000 General Fund 122,639 180,000 160,000 183,000 When comparing the adopted budget for FY2024 of $180,000 with the proposed budget for FY2025 of $183,000 there is an increase of $3,000. L 001-1100-514-3100 Professional Services General 122,639 155,000 155,000 158,000 001-1100-514-3110 Professional Services Litigation - 25,000 5,000 25,000 Subtotal Operating 122,639 180,000 160,000 183,000 TOTAL CITY ATTORNEY 122,639 180,000 160,000 183,000 City of Longwood 81 FY 2024-2025 Proposed Budget I I CITY CLERK'S OFFICE MICHELLE LONGO City Clerk Records Coordinator The Office of the City Clerk is the custodian of the City's records. The City Clerk is also responsible for maintaining city codes, and all official documents which include contract implementation and records management, conducting City elections, overseeing the City's legal advertisement obligations, writing and preparing meeting agendas for City Commission meetings, participating in all City Commission meetings and workshops, transcribing minutes of City Commission meetings and workshops, processing incoming and outgoing mail, issuing permits under the jurisdiction of the Clerk, overseeing the City's Cemetery, and administering oaths to all elected officials. Goals: To authenticate, record, index, and maintain the City's official legislative acts, thus preserving the history of the City of Longwood; to issue all required permits which fall under the jurisdiction of the City Clerk's authority; to provide required advertising per state and local laws, and to supervise all City elections. Objectives: • Leading and managing the Office of the City Clerk to ensure the city's vision for continuous improvement: Continue to operate in compliance with State Law, local ordinances, internal policies and procedures. Continue to provide excellent customer service to our citizens, City Commissioners, and staff, through professionalism, openness and transparency in government. Continue to provide information to the public in a fair, impartial, and efficient manner. • Administrative support to enable the City Commission to make decisions: Provide advice, record proceedings of and maintain Commission records and timely publication of the agenda packets and minutes. City of Longwood 83 FY 2024-2025 Proposed Budget • Maintain fiscal responsibility: Oversight and delivery of services through timely, complete, and accurate information. Continue to conduct an internal monthly audit of department budgets to clean up and catch data issues that may adversely impact account lines. • Citywide Records Management Program: Ongoing inventory of citywide records, preparing record retention schedules per state law, and analyzing and evaluating Record Management Program filing systems for modifications and improvements. Continue with citywide training. • Automation: Continue training for agenda management software. Continue use of Cemetery software and promote the software to help visitors and staff quickly find graves and search for available plots. • Continuous Improvement: Evaluate and discuss with clerk staff areas of training and professional seminars/conferences required to improve organizational performance. Consult with clerk staff on their perception of their personal performance and ways to improve department. • Training: City Staff, Boards and Committees: Review updates to city board member booklet for recording secretaries and set up training. Continue with implemented annual trainings. • Finalize election November 5 2024 setup new Commission training if needed. ✓ Daily meetings with Records Coordinator, reviewing tasks to ensure attention to detail and accuracy of work. With reduced staff, Clerk continued to handle additional administrative duties to meet all deadlines with the reorganization of staff implemented in the fiscal year 2021-2022 and balanced the workload between two staff members to meet commitments and critical due dates. ✓ Continued to capture and preserve all the social media content our organization posts and engages with to stay compliant with public records laws, regulations, and recordkeeping. Continued to update the website calendar with all city meetings, publishing meeting agendas to the calendar when posted on the website. ✓ Planned, organized, and held the 2024 Board Appreciation Dinner. ✓ Held meetings with new board members to review the board's role, provide an overview of the board member and staff duties, financial disclosure, meeting dates, codes of conduct, rules, and procedures, Robert's Rules of Order, State Guide to the Sunshine Amendment, and Code of Ethics. ✓ Completion of the agenda management software and Cemetery software. City of Longwood 84 FY 2024-2025 Proposed Budget ✓ Surveyed, plotted, and inventoried Phase IV of the Longwood Memorial Gardens. Implemented Cemetery software which helps automate and streamline our workflow. The key points of the software are accessibility, time savings, reliability, accuracy, and security. One of the most appealing aspects is the online memorial page, KeepSafe Memorials. This is an amazing added value to our customer base by preserving heritage and unique way to keep a loved one's memory alive for future generations. It can also add historical information to those buried in the cemetery's older section ✓ Serve on the FACC Professional Education Committee. Performance Measures and Benchmarking Commission Agendas/Public Notices Prepared 37 50 50 50 Pension Board Agendas Prepared 4 4 4 4 Minutes Prepared 27 27 30 30 Ordinances Prepared for Adoption 27 11 20 20 Resolutions Prepared for Adoption 35 30 30 30 Public Records Requests Processed 330 486 320 320 Records Reviewed/Scanned/Verified for Disposition 39,045 44,410 75,000 75,000 Records Disposed (cubic feet) 69.25 254.585 200 200 Cemetery: Lots Sold 13 13 20 20 Cemetery: Burials 10 17 20 20 Legal Advertisements 56 32 50 50 Lien/Property Search 650 300 600 600 Garage Sale Permits 120 130 130 130 RV Permits 0 0 1 1 Political Sign Permits 0 0 20 0 Ribbon Cuttings 11 13 10 10 Recorded Documents 28 13 20 230 Laserfiche Documents Scanned 15.095 22.314 15.000 15.000 City of Longwood 85 FY 2024-2025 Proposed Budget Summary City Clerk 1 1 1 1 Records Coordinator 1 1 1 1 TOTAL 2 2 2 2 Personnel Expenses 191,567 208,595 222,415 222,405 Operating Expenses 69,999 114,361 89,461 122,656 Capital Expense - - - - TOTAL 261,566 322,956 311,876 345,061 General Fund 261,566 322,956 311,876 345,061 When comparing the adopted budget for FY2024 of $322,958 with the proposed budget for FY2025 $345,061 there is an increase of $22,104. This increase is primarily associated with a wage increase for General Government employees. The City Clerk maintained their FTE level from 2024. City of Longwood 86 FY 2024-2025 Proposed Budget 001-1200-512-1200 001-1200-512-1400 001-1200-512-2100 001-1200-512-2200 001-1200-512-2300 001-1200-512-2400 001-1200-512-3100 001-1200-512-3400 001-1200-512-4020 001-1200-512-4100 001-1200-512-4200 001-1200-512-4300 001-1200-512-4400 001-1200-512-4600 001-1200-512-4700 001-1200-512-4800 001-1200-512-4900 001-1200-512-5100 001-1200-512-5200 001-1200-512-5220 001-1200-512-5400 Regular Salaries and Wages Overtime F.I.C.A. Retirement Contributions Life and Health Insurance Workers Compensation Subtotal Personnel Services 147,596 159,926 173,414 169,291 - 500 198 500 11,073 12,271 12,696 12,988 14,760 15,992 16,808 16,929 18,043 19,890 19,298 22,680 96 16 - 16 191,567 208,595 222,415 222,405 Professional Services - 2,600 2,600 2,600 Other Contractual Services 25,165 28,288 28,288 31,526 Employee Development 1,012 4,150 4,150 4,350 Communications 1,081 1,153 1,153 1,153 Postage 6,000 10,000 10,000 13,000 Utility Services 4,799 13,000 5,000 12,000 Rentals and Leases 2,609 2,620 2,620 2,847 Repair and Maintenance 119 2,500 100 2,500 Printing and Binding 10,490 15,700 5,000 715,800 Community Relations - - - - Other Charges Obligations 13,300 18,600 15,000 18,600 Office Supplies 679 1,300 700 1,300 Operating Supplies 4,069 10,500 10,900 12,660 Repurchase of Lots - 3,000 3,000 3,000 Books, Pubs, Subs & Memberships 676 950 950 1,320 Subtotal Operating 69,999 114,361 89,461 122,656 001-1200-512-6400 Capital Equipment Subtotal Capital - - - - TOTAL CITY CLERK 261,566 322,956 311,876 345,061 City of Longwood 411imm FY 2024-2025 Proposed Budget FY2025 Expenditure by Category Operating: 36% Salaries: 49% Benefits: 15% e I I City of Longwood 89 FY 2024-2025 Proposed Budget The City Manager is responsible for the efficient operations of all departments and the effective implementation of policy directives -w�,17. _ collectively from the Commission. In addition�� , to carrying out policy directives, the ' ` �,� Administration department ensures the . a financial stability of the City, assesses major - issues facing the City, focuses one organizational improvements, and f recommends the execution of contractual agreements. The City Manager, as head administrator, attends Commission meetings and workshops to present legislation for the City Commission's consideration. The City - ------ Manager adopts administrative policies, submits an annual budget, advises the City Commission on the financial condition of the City, and performs other duties as required by established Ordinances and Resolutions. The City Manager is appointed by the Mayor and Commissioners and serves at their discretion. Under the City Manager's Office is the Facilities Maintenance and the Community and Media Relations. Goals: To efficiently and effectively implement and administer the policies, programs, and services approved by the City Commission. Objectives: • Continue to foster strong relationships with the community, city team members, and other government entities. • Ensure city team members have the resources and support necessary to safely, effectively, and efficiently complete their assignments. City of Longwood 90 FY 2024-2025 Proposed Budget • Stay focused on new economic development with an emphasis on commercial and retail projects. • Build on the ever-growing public events provided to the community. • Maintain conservative budgeting practices while attempting to prepare the city for the potential of continued economic volatility. ✓ Commission — Supported the commission with research and data. Reviewed all agendas and packets for Commission meetings, executive sessions, and workshops. Reviewed all Ordinances and higher -level purchases requisitions. Met with Directors before each Commission meeting and supported each with their responsibilities. ✓ Community Relations — Continued to grow and develop the city's digital media presence through social media, the city website, weekly newsletters, event promotions and recruitment advertising. ✓ Human Resources — Implimented an employee applicant tracking software. Provided leadership training to supervisors, managers, and directors. Continued to host employee recognition events to build comradery and maintain high moral. ✓ Leisure Services — Continued to offer public events with several new events to the community like the Holiday Jazz Concert & Tree Lighting and the Halloween Dance. Refreshed the city event sponsorship and vendor program which resulted in new partnerships. Continued to experience increased rental growth at the Community building. ✓ Community Development — Continued development of the city's mobility fee program. Significantly increased the uptake of the digital permitting system, reducing the need for paper copies and storage and making the review process more efficient for staff and customers. ✓ Public Works — Completed phase II of the septic to sewer abatement project and started the next phase of the program. Started the 17-92 median beatification project. Started the design of approximately 4.6 miles of new sidewalk for the Longdale Project associated with the Safe Routes to School organization. Installed new sidewalks and improved older sidewalks where necessary. Started the design phase for new sidewalk along 2nd place from 14th to CR 427, as well as on 12th street, North Milwee and West Magnolia Avenue. Completed the rehabilitation of the AC watermain in the Sandalwood subdivision. Purchase of a new property adjacent to the Public Works facility for a new water treatment plant. City of Longwood 91 FY 2024-2025 Proposed Budget ✓ Financial Services - Provided monthly financial reporting to City Commission. Filed all federal, state, and local reporting requirements on time without penalties. The Distinguished Budget Presentation Award from the Government Finance Officers Association (GFOA) was received for the FY2023/24 budget document. Completed the 2022/23 annual audit for the City's Annual Comprehensive Financial Report (ACFR), and received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the fiscal year 2021/2022. ✓ Public Safety —Continued to support the police and fire departments to ensure a high level of quality service each department offers is uncompromised because of equipment or training. Facilitated necessary benefit plan upgrades to ensure both departments are competitive when compared to others. Maintained a low crime rate and better than average response times at both departments. Supported the police -community relations unit as it continued to generate positive public relations. ✓ Information Technology — Completed the upgrade of the city computer and phone systems. Implemented an immutable cloud -based backup system for the City's data. City of Longwood 92 FY 2024-2025 Proposed Budget City Manager Executive Assistant to City Mgr Administrative Assistant Community & Media Relations Mgr TOTAL Personnel Expenses Operating Expenses Capital Expense Other Expenses 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 4 4 4 4 374,444 404,962 410,133 29,909 16,637 9,610 TOTAL 404,352 421,599 419,743 425,652 16,936 442,588 General Fund 404,352 421,599 419,743 442,588 When comparing the adopted budget for FY2024 of $421,599 with the proposed budget for FY2025 $442,588 there is an increase of $20,989. This increase is primarily associated with a wage increase for General Government employees. The Office of the City Manager maintained its FTE level from 2024. City of Longwood 93 FY 2024-2025 Proposed Budget 001-1400-512-1200 001-1400-512-1400 001-1400-512-2100 001-1400-512-2200 001-1400-512-2300 001-1400-512-2400 Regular Salaries and Wages Overtime F.I.C.A. Retirement Contributions Life and Health Insurance Workers Compensation Subtotal Personnel Services 271,997 307,409 310,668 319,706 14 - - - 19,787 23,517 23,090 - 24,458 36,023 30,741 31,617 31,970 41,386 43,264 44,758 49,488 5,236 31 - 30 374,444 404,962 410,133 425,652 001-1400-512-4020 Employee Development 664 3,000 1,000 3,000 001-1400-512-4100 Communications 1,483 1,080 1,080 1,379 001-1400-512-4200 Postage - 200 200 200 001-1400-512-4610 Repair and Maintenance - 1,000 1,300 1,000 001-1400-512-4700 Printing and Binding 30 250 30 250 001-1400-512-4800 Promotional Activities 5,782 6,000 2,500 6,000 001-1400-512-5100 Office Supplies 796 800 500 800 001-1400-512-5200 Operating Supplies 19,576 2,307 1,000 2,307 001-1400-512-5400 Books, Pubs, Subs & Memberships 1,578 2,000 2,000 2,000 Subtotal Operating 29,909 16,637 9,610 16,936 001-1400-512-6400 Capital Equipment - - - - Subtotal Capital - - TOTAL CITY MANAGER 404,352 421,599 419,743 442,588 City of Longwood 94 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category Benefits: 24% ar Operating: 4% obb.., Salaries: 72% :,r Under the direction of the City Manager, General Services provides preventative maintenance of City -owned buildings to help prolong `usefulness and prevent services in maintaining all City facilities. Provide ongoing preventive maintenance of properties, respond to all building emergencies, and monitor and repair minor building deficiencies. Goals: To provide preventive maintenance of City -owned buildings to prolong their usefulness and prevent more costly repairs. Objectives: • Provide ongoing preventive maintenance of properties. • Respond to all building emergencies promptly. • Monitor and repair minor building deficiencies. ✓ City buildings are maintained and repaired internally saving funds on costly labor and repairs charges from outside services. ✓ Facility Maintenance Work Orders completed in FY 22/23 were 1488, currently 836 for FY 23/24. Performance Measures and Benchmarking Facilities Maintenance Requests City of Longwood 96 FY 2024-2025 Proposed Budget Summary Facilities Const. & Maintenance Specialist TOTAL Personnel Expenses Operating Expenses Capital Expense Other Expenses TOTAL General Fund 1 1 1 1 1 1 1 1 70,443 72,243 74,877 76,071 73,822 97,320 94,020 108,320 - - - 99,700 1441266 169,563 168,897 284,091 144,266 169,563 168,897 284,091 When comparing the adopted budget for FY2024 of $284,091 with the proposed budget for FY2024 of $169,563 there is an increase of $114,528. This increase is primarily associated with repairs and maintenance for replacement of Hurricane Shutters, capital outlay for parking lot paving, and wage increase for General Government employees. General Services maintained its FTE level from 2024. City of Longwood 97 FY 2024-2025 Proposed Budget 001-1610-513-1200 Regular Salaries and Wages 51,707 53,165 55,110 55,292 001-1610-513-2100 F.I.C.A. - 4,067 4,219 4,230 001-1610-513-2200 Retirement Contribution 3,891 5,317 5,601 5,529 001-1610-513-2300 Life and Health Insurance 5,171 9,690 9,947 11,016 001-1610-513-2400 Workers Compensation 9,674 5 - 4 Subtotal Personnel Services 70,443 72,243 74,877 76,071 001-1610-513-3400 Other Contractual Services 14,448 18,800 18,800 18,300 001-1610-513-4100 Communications 720 720 720 720 001-1610-513-4300 Utility Services 39,813 42,000 42,000 42,000 001-1610-513-4600 Repair and Maintenance 4,470 15,700 15,700 26,700 001-1610-513-4610 Repair and Maintenance -Vehicles - 750 750 750 001-1610-513-5100 Office Supplies 2,669 5,000 2,000 5,000 001-1610-513-5200 Operating Supplies 11,379 13,550 13,550 14,350 001-1610-513-5240 Fuel/Diesel/Lubricants 324 800 500 500 Subtotal Operating 73,822 97,320 94,020 108,320 001-1610-513-6400 Capital Equipment - - - 99,700 Subtotal Capital - - 99,700 001-1610-513-9800 Reserve for Contingency - - - - Subtotal Other - - - - TOTAL GENERAL SERVICES 144,266 169,563 168,897 284,091 City of Longwood 98 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category Salaries: 20% Capital ' 35% Benefits: 7% Operating: 38% I I HUMAN RESOURCES DEPARTMENT MAGDALA RIDORE Human Resources/Risk Management Director Payroll 1 HR Coordinator HR Program Manager The Human Resources/Risk Management Department is responsible for optimizing the City's human resources capability by acquiring, maintaining, developing, and retaining a diverse, highly qualified, motivated, and productive workforce. The Department is responsible for managing payroll, and coordinating benefits and employee incentives, such as the Employee Assistance Program, the Employee of the Year Program, and the Drug -Free Workplace Program. The Department also manages worker's compensation, liability insurance, and unemployment claim issues. Goals: To provide personnel and risk management that anticipates and responds to changes in the nature and composition of the workplace, external social and economic pressures, organizational structures, and technology. Objectives: • Continue promoting management & leadership development program. • Continue to improve the City's employee recongition and reward systems. • Achieve complete automation of all HR processes and programs. City of Longwood 101 FY 2024-2025 Proposed Budget • Adjust Pay Plan to reflect starting pay at $15/hr to remain ahead of the State's $15 minimum wage, set to take place in 2026. • Work with Departments to update all job descriptions. • Work with City Clerk's Office to RDR HR documents. • Work with Finance Purchasing Manager to streamline Certificate of Insurance (COIs) for vendors. ✓ Increased efficiency by streamlining and enhancing accessibility of HR forms by digitalizing documents through the implementation of DocuSign. ✓ Implemented new applicant tracking software, Neogov which provides a larger platform to attract better qualified candidates and more efficient recruiting tools. ✓ Implemented LinkedIn Training, offering ondemand leadership training for supervisors and managers. ✓ Partnered with Hometown health to promote employee enagement in the Hometown Health Wellness Program. Acknowdged for meeting performance metrics. ✓ 3rd Annual Leadership Training, and ongoing quarterly supervisor in-house trainings. Performance Measures and Benchmarldng Commission Activity Actual Actual Expected Proposed Goal 2021-2022 2022-2023 J2023-2024 2024-2025 Encouraging New Hires _ in 40 40 smart growth harmony with 1 1 ' ' ' the City's unique Pay 1 heritage and CorrectionsPayroll urban ProcessedWC Claims 1 sorrounding ' . L Claims Processed City of Longwood 102 FY 2024-2025 Proposed Budget Summary HR & Risk Management Director 1 1 1 1 Payroll/HR Coordinator 1 1 1 1 HR Program Manager 1 1 1 1 TOTAL 3 3 3 3 Personnel Expenses 296,384 316,980 327,960 332,346 Operating Expenses 477,739 485,227 458,596 581,997 Other Expenses - 50,000 50,000 50,000 TOTAL 774,123 852,207 836,556 964,343 General Fund 774,123 852,207 836,556 964,343 When comparing the adopted budget for FY2024 of $852,207 with the proposed budget for FY2025 is $964,343, there is an increase of $112,136. This increase is primarily associated with operating expenses to include liability insurance for property and casualty, and a wage increase for General Government employees. Human Resources maintained its FTE level from 2024. City of Longwood 103 FY 2024-2025 Proposed Budget 001-1300-513-1200 Regular Salaries and Wages 225,461 236,222 244,913 245,717 001-1300-513-1400 Overtime 369 800 270 800 001-1300-513-2100 F.I.C.A. 16,674 18,130 18,158 18,857 001-1300-513-2200 Retirement Contributions 24,256 25,008 27,227 I 26,012 001-1300-513-2300 Life and Health Insurance 29,484 29,797 30,393 33,936 001-1300-513-2400 Workers Compensation 140 23 - 23 001-1300-513-2500 Unemployment Compensation - 7,000 7,000 7,000 Subtotal Personnel Services 296,384 316,980 327,960 332,346 001-1300-513-3100 Professional Services 9,739 60,763 30,000 60,673 001-1300-513-3400 Other Contractual Services 7,788 20,000 20,000 20,000 001-1300-513-4020 Employee Development 3,766 3,656 3,656 5,400 001-1300-513-4021 Employee Programs 14,757 15,000 15,000 15,000 001-1300-513-4100 Communications 1,912 1,800 1,800 1,800 001-1300-513-4200 Postage - 100 100 100 001-1300-513-4500 Liability Insurance 413,127 370,000 370,000 450,000 001-1300-513-4700 Printing and Binding 736 1,000 1,000 1,000 001-1300-513-4900 Other Charges Obligations 643 1,500 1,500 1,000 001-1300-513-5100 Office Supplies 947 1,200 600 1,200 001-1300-513-5200 Operating Supplies 23,537 9,524 14,000 24,955 001-1300-513-5400 Books, Pubs, Subs & Memberships 788 684 940 869 Subtotal Operating 477,739 485,227 458,596 581,997 001-1300-513-9800 Reserve for Contingency - 50,000 50,000 50,000 Subtotal Other - 50,000 50,000 50,000 Total Human Resources/Risk Management 774,123 852,207 836,556 964,343 City of Longwood 104 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category other: 5% Operating: 60% Salaries: 26% Benefits: 9% FINANCIAL SERVICES DEPARTMENT JUDITH RQSADQ Director Purchasing Manager Finance Manager Finance/Grants Coordinator Accounting Coordinator Sr. Administratit e Assistant Utility Billing Manager Senior Customer Service Rep Customer/Field Service Rep Meter Reader In a manner of excellence, integrity, and dedication, the Financial Service Department is committed to providing fiscally responsible management, appropriate internal control, and cooperative guidance to City Staff, the City Commission, and the Citizens of Longwood. The Financial Services Department is comprised of three (3) divisions: Finance, Purchasing, and Utility Billing. These divisions are responsible for managing the City's resources effectively and efficiently. Responsibilities also include safeguarding the City's assets, cash management (disbursements and collections), fixed assets, long-range financial planning, accurate and timely financial reporting, debt administration, investments, and providing financial support to all City departments and divisions. In addition, the department coordinates the preparation of the Annual Budget, monitors budget compliance, and coordinates the annual audit conducted by an external independent audit firm. City of Longwood 107 FY 2024-2025 Proposed Budget Goals: To provide quality, cost-effective public services, and control fiscal programs to meet all legal, professional, and management requirements. Objectives: • Ensure compliance with Truth In Millage (TRIM) requirements to meet Florida State Statutes. • Provide timely and accurate financial reporting and transactions. Implement programs to support and enhance communication, accountability, and positive outcomes. • Complete the City's annual audit and issue the City's Annual Comprehensive Financial Report (ACFR) within 180 days of the fiscal year-end. • Perform due diligence per Section 717.117(4), Florida Statutes, and report unclaimed property to the State of Florida by the April 30th filing deadline per Chapter 717, Florida Statutes. • Report 1099 vendor information accurately and timely by January 31 st per IRS standards. • Provide the City Commission and City Manager an unaudited Financial Report with a narrative each month. • Pursue modifying the City budget process to improve the efficiency of budget development while maintaining clarity and transparency. • Continue to timely prepare and file required federal, state, and local reports. • To continue to produce an Annual Comprehensive Financial Report that meets the GFOA Award for Excellence guidelines. • To publish a balanced annual budget that provides information on the City's revenues, appropriations, and capital projects that delivers fiscal responsibility and transparency. • To submit for the Government Finance Officers Association Distinguished Budget Award in the hope of achieving this recognition again for the City. • Implement new budget development software that integrates strategic planning, operating and capital budgets, and performance management to improve efficiency and streamline city's budget processes. City of Longwood 108 FY 2024-2025 Proposed Budget ✓ Completed eight (8) hours of continuing education in subjects or courses of study related to investment practices and products. ✓ Created and produced monthly financial reporting for City Commission. ✓ Filed all federal, state, and local reporting requirements on time without penalties. ✓ The FY2023/2024 Budget document has been awarded the Distinguished Budget Presentation Award from the Government Finance Officers Association (GFOA). This award is the highest form of recognition in governmental budgeting. ✓ Completed the 2022/23 annual audit for the City's Annual Comprehensive Financial Report (ACFR), and received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the fiscal year 2021/2022. Performance Measures and Benchmarkin Number of AP Transactions 2,794 2,386 2,590 2,800 Number of Journal Entries Updated 545 574 580 560 Budget Transfers Processed 62 72 70 69 Budget Amendments Processed 13 16 15 14 = ' ' Receive Distinguished Budget Yes Yes Yes Yes Presentation Award (GFOA) ' Receive Certificate for Excellence in Financial Reporting Award Yes Yes Yes Yes GFOA Unmodified Audit Opinion Yes Yes Yes Yes City of Longwood 109 FY 2024-2025 Proposed Budget Summary Financial Services Director 1 1 1 1 Finance Manager 1 1 1 1 Senior Administrative Assistant 1 1 1 1 Finance/Grants Coordinator 1 1 1 1 Accounting Coordinator 1 1 1 1 TOTAL 5 5 5 5 Personnel Expenses 332,452 410,764 298,608 431,841 Operating Expenses 125,047 99,514 99,374 106,783 Capital Expense - - - - TOTAL 457,499 510,278 397,982 538,624 General Fund 457,499 510,278 397,982 538,624 When comparing the adopted budget for FY2024 of $510,278 with the proposed budget for FY2025 of $538,624, there is an increase of $28,346. This increase is primarily associated with a wage increase for General Government employees and operating expense for the implementation of a budgeting software. The Financial Services Department maintained their FTE level from 2024. City of Longwood 110 FY 2024-2025 Proposed Budget 001-1600-513-1200 Regular Salaries and Wages 262,749 324,444 233,339 332,177 001-1600-513-1400 Overtime - 300 - 300 001-1600-513-2100 F.I.C.A. 19,930 24,843 17,729 25,435 001-1600-513-2200 Retirement Contribution 26,275 32,474 23,334 33,248 001-1600-513-2300 Life and Health Insurance 23,340 28,670 24,206 40,646 001-1600-513-2400 Workers Compensation 157 34 - I 34 Subtotal Personnel Services 332,452 410,764 298,608 431,841 001-1600-513-3200 Accounting and Auditing 39,000 39,000 39,000 39,000 001-1600-513-3400 Other Contractual Services 50,094 21,500 21,500 21,500 001-1600-513-4020 Employee Development 480 7,500 7,500 7,675 001-1600-513-4100 Communications 1,991 2,160 2,160 2,160 001-1600-513-4200 Postage 13 160 20 160 001-1600-513-4600 Repair and Maintenance 120 140 140 160 001-1600-513-4700 Printing and Binding 8,542 1,310 1,310 1,365 001-1600-513-4900 Other Charges & Obligations 1,232 22,400 22,400 21,500 001-1600-513-5100 Office Supplies 20,092 1,000 1,000 1,110 001-1600-513-5200 Operating Supplies 1,110 3,250 3,250 11,050 001-1600-513-5400 Books, Pubs, Subs & Membership 2,373 1,094 1,094 1,103 Subtotal Operating 125,047 99,514 99,374 106,783 001-1600-513-6400 Capital Equipment - - - - Subtotal Capital - - - - TOTAL FINANCIAL SERVICES 457,499 510,278 397,982 538,624 City of Longwood 111 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category 4 Operating: 20% Benefits: 18% Salaries: 62% � s + �,q F OVA 4-I c=. Purchasing is responsible for the centralized management of the procurement function to maximize the City's purchasing power. The program provides standard purchasing guidelines and ensures fair and equitable treatment of City vendors. This division also administers the purchasing/procurement card process. Goals: To procure goods and services most efficiently and effectively to achieve the best value while meeting the quality and delivery requirements of the City, and to maximize the purchasing power of public funds, while promoting fair and open competition. Objectives: • Established one centralized contract for the maintenance and repairs for all City fleet vehicles. • Research and implementation a purchasing card program that will offer the City a percentage cash back on all purchases. • Upgrade Database/Bid Platform for all dept to create solicitations with ease. • Create a certification program for minority and women -owned business enterprises (MWBE) within the City of Longwood. Designated MWBE businesses may be given preferential contractual award thus stimulating economic growth for the vendors and the City's longevity. City of Longwood 113 FY 2024-2025 Proposed Budget • Establish a solar cell phone charging station at the City parks for the homeless population, thus alleviating the loitering at City's buildings. (Possible grant funded) • Manage the Pcard Program, complete RFPs as needed, and complete the purchase order and budget rollover. ✓ Implemented the utilization of Edmunds contract module to ensure quick and easier way to manage contracts and issue Purchase order. ✓ RFP for Debris Removal. ✓ Participated in Seminole County's Vendor Trade Show. ✓ Updated the City's Purchase Order Term and Conditions and Certificate of Insurance requirements. ✓ Updated Purchasing Policies and Procedures Manual. Performance Measures and Benchmarlan Contractual and Policy 100% 100`Yo 100% 100% Compliance Purchase Order 100% 100% 100% 100% Cost Savings 100% 100% 100% 100% Price Competitiveness 100% 100% 100% 100% City of Longwood 114 FY 2024-2025 Proposed Budget Summary Purchasing Manager 1 1 1 1 Personnel Expenses Operating Expenses General Fund TOTAL 1 1 1 1 75,874 106,689 85,623 94,583 1,653 2,420 3,954 18,779 TOTAL 77,527 109,109 89,577 113,362 77,527 109,109 89,577 113,362 When comparing the adopted budget for FY2024 of $109,109 with the proposed budget for FY2025 of $113,362 there is an increase of $4,253. This increase is primarily associated with operating supplies and the implementation of a new platform to create and broadcast solicitations. City of Longwood 115 FY 2024-2025 Proposed Budget 001-1500-513-1200 001-1500-513-2100 001-1500-513-2200 001-1500-513-2300 001-1500-513-2400 001-1500-513-4020 001-1500-513-4100 001-1500-513-4900 001-1500-513-5100 001-1500-513-5200 001-1500-513-5400 Regular Salaries and Wages 61,801 82,256 64,642 70,820 F.I.C.A. 4,554 6,292 4,926 5,417 Retirement Contribution 4,922 8,226 6,464 7,082 Life and Health Insurance 4,564 9,907 9,590 11,256 Workers Compensation 33 8 - 8 Subtotal Personnel Services 75,874 106,689 85,623 94,583 Employee Development - 1,000 700 1,650 Communications 434 720 720 720 Other Charges & Obligation 26 - - - Office Supplies - 100 100 100 Operating Supplies 1,193 200 2,034 15,814 Books, Pubs, Subs & Membershi - 400 400 495 Subtotal Operating 1,653 2,420 3,954 18,779 TOTAL PURCHASING 77,527 109,109 89,577 113,362 City of Longwood 116 FY 2024-2025 Proposed Budget Utility Billing provides meter reading, monthly billing, and collection services to customers who utilize the City's water, sewer, and solid waste collection services by efficiently providing timely and responsive support to their needs concerning their utility account. Goals: To provide meter reading, monthly billing, and collection services to customers who utilize the City's water, sewer, and solid waste collection services by efficiently providing timely and responsive support to their needs concerning their utility account. To assist customers with various services, complaints, and problems while ensuring compliance with department processes and City ordinances. Objectives: • Complete the AMI meter conversion project. • Continue to foster growth and development within the Utility Billing Division. • Ensure monthly door hanger process for delinquent active garbage/storm water only accounts continue. City of Longwood 117 FY 2024-2025 Proposed Budget ✓ Upgraded Customer Service Rep to Senior Customer Serivice Rep to encourage growth within the division. ✓ Added digital appplications thorugh Edmunds, which allows residents to upload their documents online to open or close their accounts. ✓ Added the ability to allow residents to set up auto payments with a credit or debit card. Performance Measures and Benchma Printed and Mailed Bills 70,541 69,037 69,700 70,000 Emailed Bills 10,992 12,367 15,400 16,500 Meters Read 80,020 80,359 80,600 81,000 Consumption Billed 680,038 664,940 650,000 680,000 Bank Draft Payments 11,400 12,101 13,392 13,560 lnitial Accounts Established 880 826 776 780 Utility Billing Manager 1 1 1 1 Customer/Field Service Rep 0 1 1 1 Senior Customer Service Rep 2 1 1 1 Meter Reader 1 1 1 1 TOTAL 4 4 4 4 Personnel Expenses 239,955 271,068 216,149 274,926 Operating Expenses 1,241,088 1,611,727 1,611,727 1,664,939 TOTAL 1,481,042 1,882,795 1,827,876 1,939,865 Funding Source 2023 20242024 BUDGETACTUAL 2025 1 General Fund 1,158,486 1,498,277 1,498,277 1,558,208 Public Utility Fund 322,556 384,518 329,599 381,657 City of Longwood 118 W FY 2024-2025 Proposed Budget When comparing the adopted budget for FY2024 of $1,882,795 with proposed budget for FY2025 $1,939,865 there is an overall increase of $57,070. This increase is primarily associated with an increase of the Solid Waste Disposal. The Utility Billing Division maintained the same FTE level as in 2024. 401-1615-513-1200 Regular Salaries and Wages 184,989 209,264 165,004 201,830 401-1615-513-1400 Overtime 16 1,300 258 1,300 401-1615-513-2100 F.I.C.A. 13,990 16,106 12,412 15,536 401-1615-513-2200 Retirement Contribution 18,394 21,053 16,262 20,309 401-1615-513-2300 Life and Health Insurance 22,039 23,324 22,213 35,930 401-1615-513-2400 Workers Compensation 526 21 21 Subtotal Personnel Services 239,955 271,068 216,149 274,926 001-1615-534-4310 Solid Waste Disposal 1,158,486 1,498,277 1,498,277 1,558,208 401-1615-513-3400 Other Contractual Services 19,056 19,846 19,846 19,846 401-1615-513-4020 Employee Development 559 3,000 3,000 3,000 401-1615-513-4100 Communications 1,442 2,020 2,020 2,020 401-1615-513-4200 Postage 30,312 45,350 45,350 45,350 401-1615-513-4400 Rentals & Leases 8,609 8,500 8,500 8,500 401-1615-513-4600 Repairs and Maintenance - 1,000 1,000 1,000 401-1615-513-4610 Repairs and Maintenance -Vehicles - 1,000 1,000 1,000 401-1615-513-4900 Other Charges & Obligations 15,285 5,000 5,000 - 401-1615-513-5100 Office Supplies 320 1,000 1,000 1,000 401-1615-513-5200 Operating Supplies 5,859 23,084 23,084 21,365 401-1615-513-5240 Fuel/Diesel/Lubricants 1,159 3,500 3,500 3,500 401-1615-513-5400 Books, Pubs, Subs & Memberships - 150 150 150 Subtotal Operating 1,241,088 1,611,727 1,611,727 1,664,939 401-1615-513-6400 Capital Equipment - - - - Subtotal Capital - - - - TOTAL UTILITY BILLING 1,481,042 1,882,795 1,827,876 1,939,865 City of Longwood 119 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category Salaries: i 10% Benef % ❑perating: 86% • Mgt. w • J Aw 'N I I INFORMATION TECHNOLOGY DEPARTMENT CRAIG DUNN Director Information Technology Analyst s I - - - The Information Technology Department facilitates the current and future business technology needs of the City of Longwood by providing reliable and progressive technology solutions. It is dedicated to the principle of high - quality customer support to ensure the efficient utilization of technology resources and investments. The Information Technology Department manages the delivery of quality services in the areas of technology administration, systems support, hardware and software maintenance, helpdesk support, network operations, telecommunications, and business system analysis. Goals an. Objectives: Goals: To utilize the most innovative, effective, and efficient forms of technology for optimal service delivery and communication, and to maintain all hardware and software utilized for the City's computer and telecommunications systems. Objectives: • Continue Help Desk functionality for City users with an expectation between 1900-2000 support tickets submitted. • Continue to maximize IT staffing to support the mission of the City. • Based on the compliance requirements of the FBI CJIS policy and Florida Statute 282.3185, continue to create IT processes and systems that meet version 2.0 of the NIST Cybersecurity Framework. City of Longwood 122 FY 2024-2025 Proposed Budget N ✓ Implementation of Microsoft Exchange Online. This project accounted for transitioning the City's email system from on premise to Microsoft's cloud environment. The benefit to the City was greatly improved uptime and cybersecurity. The greatest threat to the City's cybersecurity is users clicking on links and attachments with malware payloads. Microsoft Defender for Office 365 greatly reduces the City's greatest cybersecurity risk. ✓ Transitioning the City's virtual desktop practice from Windows 10 to Windows 11. This was a critical upgrade as Microsoft will no longer support Windows 10 in October 2025 and the City desires to stay ahead of the sunsetting of Windows 10. In addition, new technologies like VMware AppVolumes was implemented to maximize the efficiency of the ongoing management of the Windows 11 virtual desktops. In many instances' applications can be updated quickly without the need for overnight recompose downtime periods. ✓ Continued work to attain compliance to Florida Statute 282.3185 (Florida Local Government Cybersecurity Act). Compliance efforts have included cybersecurity training, developments of cybersecurity standards, incident reporting and after -action reporting. ✓ Ongoing management of IT operations and end user support. The trend in IT support ticket volume is estimated to be 2,381 tickets for the fiscal year. ✓ Implemented an immutable cloud -based backup system for the City's data. The goal of the project was to implement an air -gapped backup target in the event of a need for disaster recovery or recovery from a cybersecurity incident. 2024-25 Performance Measures and Benchmarldng City of Longwood 123 FY 2024-2025 Proposed Budget Information Technology Director I I 1 1 Information Technology Analyst 1 1 1 1 TOTAL 2 2 2 2 Personnel Expenses 271,956 279,055 287,806 292,757 Operating Expenses 399,997 510,764 504,764 549,394 Debt Services 57,186 56,368 56,368 55,969 TOTAL 729,138 846,187 848,938 898,120 General Fund 729,138 846,187 848,938 898,120 When comparing the adopted budget for FY2024 of $846,187 with the proposed budget for FY2025 $898,120 there is an increase of $51,933. This increase is primarily associated with a wage increase for General Government employees and Microsoft Exchange annual licensing annual agreement. The Information Technology Department maintained the same FTE level as in 2024. City of Longwood 124 FY 2024-2025 Proposed Budget Line Item Detail Ad 001-1640-513-1200 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 Regular Salaries and Wages F.I.C.A. Retirement Contribution Life and Health Insurance Workers Compensation Subtotal Personnel Services 209,605 214,809 222,670 223,402 14,878 16,433 15,735 17,090 21,004 21,481 22,267 22,340 26,337 26,311 27,134 29,904 131 21 - 21 271,956 279,055 287,806 292,757 Professional Services 1,856 4,000 4,000 4,000 Other Contractual Services 270,992 345,287 345,287 376,998 Employee Development - 1,000 - 1,000 Communications 43,526 32,878 32,878 34,158 Rentals & Leases 29,960 65,000 65,000 65,000 Repair and Maintenance 1,520 10,000 5,000 10,000 Office Supplies - 100 100 100 Operating Supplies 51,942 52,299 52,299 57,938 Books, Pubs, Subs & Memberships 200 200 200 200 Subtotal Operating 399,997 510,764 504,764 549,394 001-1640-513-7100 Capital Lease Principal 48,881 50,404 50,404 51,191 001-1640-513-7200 Capital Lease Interest 8,305 5,964 5,964 4,778 Subtotal Debt Service 57,186 56,368 56,368 55,969 TOTAL INFORMATION TECHNOLOGY 729,138 846,187 848,938 898,120 City of Longwood 125 FY 2024-2025 Proposed Budget 0 0 0 City of Longwood 126 FY 2024-2025 Proposed Budget POLICE DEPARTMENT DAVID DOWD Police Chief Deputy Chief Patrol Special Operations Lieutenant Lieutenant Special Operations Sergeants Patrol Sergeants Investigators & Traffic Patrol Officers Officers Evidence Custodian Senior Administrative Assistant Support Lieutenant Support Corporal Community Relations Officer Administrative Manager Accreditation Officer Police Records Specialist The Police Department provides management and organizational support to all levels of city operations. The department manages and supervises all personnel and program functions in support of law enforcement operations. The department is responsible for maintaining and protecting the health, safety, and welfare of the community. The department enhances training for individuals and develops modern crime prevention techniques, utilizing advanced and innovative equipment and procedures to protect and serve the citizens of Longwood. The department has recently grown community relations efforts to highlight the significance of transparency and community outreach. These actions are designed to strengthen positive relationships and further develop trust in the community. City of Longwood 128 FY 2024-2025 Proposed Budget Goals: To ensure the community receives the highest caliber police office capable of performing to their expectations with the available budgetary considerations. Objectives: • Reduce response times for all calls for service. • Continue to reduce violent crime. • Continue to reduce property crime. • Continue to focus on recruiting efforts to maintain outstanding personnel during a turbulent job market. • Continue to provide leadership training to all police department personnel currently in or seeking supervisory roles. ✓ The police department first became a fully accredited agency with the Commission for Florida Law Enforcement Accreditation in 2002. The department was awarded re -accreditation in October of 2023. The process includes visits from C.F.A. assessors who ensure compliance with the organization's standards through extensive on -site inspections and interviews. ✓ During the replacement of the police department's roof the staff experienced a catastrophic water intrusion event effecting the majority of the operational components of the building. This event resulted in the need for the relocation of 5,000 square foot of office space. Despite this setback, over the next few months while the damage was being repaired, the police department continued to provide exceptional service to the citizens and visitors of the City of Longwood. ✓ The department held our annual promotional process in May of 2023. This process resulted in the development of an eligibility list for corporals and sergeants. As openings presented themselves, the Chief was able to promote multiple first line supervisors from the list into pivotal leadership positions within the department. ✓ A number of policy and program enhancements were implemented; to include active assailant, problem solving, bus stop buddies and enhancing our social media presence with an emphasis on community relations and recruiting. We also upgraded equipment assigned to the Citizens on Patrol program with a new City of Longwood 129 1 FY 2024-2025 Proposed Budget golf cart to further develop their capabilities. A recruitment effort increased our COP membership to (15). ✓ The department was awarded two Florida Department of Law Enforcement Grants during the 2023/2024 fiscal year; the F.D.L.E. Community and F.D.L.E. Direct awards. The funds awarded allowed for the purchase of ballistic vest covers and updated duty equipment and assisted the Seminole County Sheriffs Office with upgrading Seminole County's computer aided dispatch system. The system enables Longwood Police Officers to be dispatched and respond to emergency calls for service in the City of Longwood in an efficient manner. ✓ Our department has continued the process of reviewing and updating agency written directives. This is an ongoing process of review and revision to ensure the department's 103 written directives remain current and incorporate appropriate procedures. ✓ We continued to focus on leadership training for first -line supervisors by ensuring attendance at the Public Safety Leadership Development Course. Officers are also required to complete not only basic required trainings but development themselves through advanced training such as Field Training Officer, Line Supervision, and Instructor Techniques courses. ✓ Increased recruitment efforts allowed for the identification and hiring of four law enforcement officers during a turbulent and competitive employment period. 2024-25 Performance Measures and Benchmarldng i• I I I I I III Property Offenses 314 267 254 228 Violent Offenses 43 43 40 36 Calls for Service 43,645 41,601 43,681 43,000 Response Time to Calls for Service (All) 5.68 5.83 5.53 4.97 Response Time to Calls for Service (Priority 1) 3.58 2.59 2.46 2.21 Response Time to Calls for Service (Priority 2) 3.72 3.19 3.03 2.71 Response Time to Calls for Service (Priority 3) 5.9 6.11 5.8 5.22 Officers Completed Specialized Training 22 48 50 55 Officers Completed Leadership Training 7 11 12 13 Officers Completed Management Training 4 3 4 5 Admin Staff Completed Advanced Training 2 5 6 7 City of Longwood 130 FY 2024-2025 Proposed Budget Police Chief 1 1 1 1 Deputy Police Chief 1 1 1 1 Police Lieutenant 4 4 4 4 Police Sergeant 6 6 6 6 Police Corporal 7 7 7 7 Police Officer 26 26 26 26 Police Evidence Custodian 1 1 1 1 Police Administrative Manager 1 1 1 1 Senior Administrative Assistant 2 2 2 1 Police Records Specialist 1 1 1 2 TOTAL 50 50 50 50 Personnel Expenses 4,789,494 5,051,301 5,007,530 5,539,130 Operating Expenses 432,634 470,175 460,175 523,204 Capital Expense 146,100 - - - Debt Services 248,735 247,384 247,384 247,073 TOTAL 5,616,962 5,768,860 5,715,089 6,309,407 General Fund 5,616,962 5,768,860 5,715,089 6,309,407 When comparing the adopted budget for FY2024 of $5,768,860 with the proposed budget for FY2025 $6,309,407 there is an increase of $540,547. This increase is primarily associated with a wages and benefits increase, and operating supplies for the acquisition and replacement of the electronic restraining devices program. Law Enforcement maintained their FTE level from 2024. City of Longwood 131 FY 2024-2025 Proposed Budget 001-2600-521-1200 Regular Salaries and Wages 2,939,028 3,220,433 3,189,218 3,369,831 001-2600-521-1240 Holiday Pay 111,664 120,528 107,323 131,467 001-2600-521-1250 Extra Duty Detail 56,889 56,709 70,699 56,709 001-2600-521-1260 FTO Training 8,403 5,770 8,118 5,770 001-2600-521-1400 Overtime 166,756 201,820 193,491 201,820 001-2600-521-1520 Education Incentive 28,830 29,880 32,206 32,560 001-2600-521-2100 F.I.C.A 245,853 277,267 268,430 289,706 001-2600-521-2200 Retirement Contribution 765,796 694,315 695,841 914,359 001-2600-521-2300 Life and Health Insurance 425,491 444,216 442,203 536,544 001-2600-521-2400 Workers Compensation 40,783 363 - 363 Subtotal Personnel Services 4,789,494 5,051,301 5,007,530 5,539,130 001-2600-521-3100 Professional Services 4,172 2,760 2,760 4,100 001-2600-521-3400 Other Contractual Services 50,528 48,800 48,800 47,600 001-2600-521-4020 Employee Development 8,317 8,500 8,500 11,800 001-2600-521-4100 Communications 33,428 38,000 38,000 38,000 001-2600-521-4200 Postage 116 175 175 175 001-2600-521-4300 Utility Services 44,585 40,000 40,000 42,000 001-2600-521-4400 Rental and Leases 18,991 21,700 21,700 17,200 001-2600-521-4600 Repair and Maintenance 10,900 14,000 14,000 14,000 001-2600-521-4610 Repair and Maintenance - Vehicles 29,817 56,000 56,000 56,000 001-2600-521-4700 Printing and Binding 788 800 800 800 001-2600-521-4800 Community Relations 3,500 4,000 4,000 4,500 001-2600-521-4900 Other Charges & Obligations 2,179 2,200 2,200 2,200 001-2600-521-5100 Office Supplies 2,172 3,000 3,000 3,000 001-2600-521-5200 Operating Supplies 80,760 89,100 89,100 122,654 001-2600-521-5210 Program Related Grant Supplies 29,326 14,400 14,400 32,245 001-2600-521-5240 Fuel/Diesel/Lubricans 111,774 125,000 115,000 125,000 001-2600-521-5400 Books, Pubs, Subs & Memberships 1,280 1,740 1,740 1,930 Subtotal Operating 432,634 470,175 460,175 523,204 001-2600-521-6400 Capital Equipment 146,100 - - Subtotal Capital 146,100 - - 001-2600-521-7100 Principal 231,531 235,172 235,172 239,390 001-2600-521-7200 Interest 17,204 12,212 12,212 7,683 Subtotal Debt Service 248,735 247,384 247,384 247,073 TOTAL LAW ENFORCEMENT 5,616,962 5,768,860 5,715,089 6,309,407 City of Longwood 132 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category P_ Debt: Operating:4% 8% Salaries: Benefits: 54% 34% I I Deputy Chief Training Officer* Training Chief Fire Battalion Chief (A Shift) Fire Lieutenant FIRE DEPARTMENT Fire Chief Fire Marshal PT Fire Inspector Fire Battalion Chief (B Shift) Fire Lieutenant Senior Administrative Assistant Fire Battalion Chief (C Shift) Fire Lieutenant Firefighters Firefighters Firefighters The Fire Department provides timely responses to matters of health and safety through a variety of services. Department members routinely respond to all hazards within our coverage area including fires, hazardous materials incidents, environmental emergencies, etc. Advanced Emergency Medical Services are also provided including medical transport to any of our area hospitals. Fire Prevention information and instruction are provided to students through presentations given at schools and events throughout the city. Our fire prevention efforts are further demonstrated through comprehensive construction plans review for fire code compliance and regular inspections of existing buildings to address hazards and deficiencies. Goals: To provide comprehensive services for the protection of citizens from the damages of fire and medical emergencies and to provide prevention and education services that are responsive to the needs of the community. Objectives: • Provide fire protection and emergency response to a variety of hazards. • Provide emergency medical care and transport within our response area. City of Longwood 135 FY 2024-2025 Proposed Budget • To provide fire prevention and awareness information to the community. • Identification and mitigation of fire hazards within businesses in our community. • The collection of detailed building/structure information before an emergency response. Strategic plan development activities. • The review of construction plans for fire code compliance within our community. • Provide prompt responses to requests for records maintained within the fire department. • Provide emergency medical transport to local hospitals. One of our employees completed the yearlong course to become a state certified paramedic. Received and placed in service our new state of the art Pierce Ascendant ladder truck. Received and placed in service a new Battalion Chief vehicle. Provided training for our department in Leadership, Active Shooter scenarios, truck company operations and Incident Command. Continued to make progress towards replacing Fire Station # 15, including completed architectural drawings and interior finishes. Successfully underwent a required safety compliance inspection with the State Fire Marshals' office. Performance Measures and Benchmarldng Fire Related Emergency Medical Responses Public Relations Events Fire Prevention Inspections Pre Fire Building Surveys Fire Code Plans Reviewed Public Records Request Processed Medical Transports 1,815 2,295 2,350 2,400 3,463 3,544 3,600 3,675 22 31 35 35 1265 195 1919 400 1950 216 2,000 245 166 195 200 210 65 41 50 60 2,378 2,601 2,625 2,650 City of Longwood 136 FY 2024-2025 Proposed Budget Fire Chief Deputy Fire Chief Fire Battalion Chief Fire Marshal Fire Lieutenant Firefighter Fire Inspector Training Fire Chief Training Officer Senior Administrative Assistant TOTAL Personnel Expenses Operating Expenses Capital Expense Debt Services Other Expenses General Fund 1 1 1 1 1 1 1 1 3 3 3 3 1 1 1 1 6 6 6 6 30 30 30 30 0.5 0.5 0.5 0.5 0.5 0.5 0.5 1 0 0 0 0 1 1 1 1 44 44 44 44.5 4,562,894 4,979,784 4,643,116 5,514,353 615,735 683,571 670,071 708,376 8,814 - - - 211,219 618,790 208,790 617,898 1,086 - - - TOTAL 5,399,748 6,282,145 5,521,977 6,840,627 5,399,748 6,282,145 5,521,977 6,840,627 When comparing the adopted budget for FY2024 of $6,282,145 with the proposed budget for FY2025 of $6,840,627, there is an increase of $558,482. This increase is primarily associated with operating expenses, and wages and benefits increase for employees. The Fire Department increased their FTE level .5 from 2024, Training Fire Chief became a full-time position from a part-time position. City of Longwood 137 FY 2024-2025 Proposed Budget 001-2800-522-1200 001-2800-522-1240 001-2800-522-1400 001-2800-522-1410 001-2800-522-1520 001-2800-522-2100 001-2800-522-2200 001-2800-522-2300 001-2800-522-2400 001-2800-522-3100 001-2800-522-3400 001-2800-522-4020 001-2800-522-4100 001-2800-522-4200 001-2800-522-4300 001-2800-522-4400 001-2800-522-4600 001-2800-522-4610 001-2800-522-4700 001-2800-522-4800 001-2800-522-5100 001-2800-522-5200 001-2800-522-5240 001-2800-522-5400 Regular Salaries and Wages 2,645,684 2,986,087 2,749,001 3,224,159 Holiday Pay 129,899 163,204 115,039 163,204 Overtime 208,160 255,819 186,870 255,819 Overtime Garcia 194,121 178,848 239,376 188,310 Education Incentive 17,510 17,344 16,223 17,460 F.I.C.A. 234,229 274,127 245,351 293,321 Retirement Contribution 668,230 678,588 685,637 912,943 Life and Health Insurance 401,849 425,410 405,619 458,792 Workers Compensation 63,212 358 - 345 Subtotal Personnel Services 4,562,894 4,979,784 4,643,116 5,514,353 Professional Services Other Contractual Services Employee Development Communications Postage Utility Services Rentals & Leases Repair and Maintenance Repair and Maintenance - Vehicles Printing and Binding Community Relations Office Supplies Operating Supplies Diesel/Fuel/Lubricants Books, Pubs, Subs & Memberships Subtotal Operating 25,610 29,038 29,038 34,978 148,633 133,455 133,455 139,787 23,503 40,218 40,218 39,730 10,258 11,420 11,420 10,066 170 375 375 375 32,205 37,000 37,000 37,000 10,704 8,940 8,940 8,940 38,383 22,900 22,900 25,260 110,461 111,100 111,100 111,500 140 200 200 300 994 2,000 2,000 2,000 993 1,000 1,000 1,000 155,710 218,750 218,750 230,260 55,556 63,500 50,000 63,500 2,417 3,675 3,675 3,680 615,735 683,571 670,071 708,376 001-2800-522-7100 Principal 187,990 453,725 193,725 456,922 001-2800-522-7200 Interest 23,229 165,065 15,065 1 160,976 Subtotal Debt Service 211,219 618,790 208,790 617,898 001-2800-522-9300 Transfer to CERT Fund 1,086 Subtotal Other 1,086 - TOTAL FIRE AND RESCUE 5,399,748 6,282,145 5,521,977 6,840,627 City of Longwood 138 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category Debt: Operating: 9 10% Salaries: 47% Benefits: 34% zs ~~ r s or Y, City of Longwood 140 FY 2024-2025 Proposed Budget Planning and Economic Development promotes the physical and economic development/redevelopment of property within the City in a manner consistent with proposed plans, regulations, and policies. Provides planning, organization, direction, and supervisory services necessary to implement the functions managed under the jurisdiction of the program. Goals: To promote the physical and economic development/redevelopment of property within the City in a manner consistent with proposed plans, regulations, and policies. Provides planning, organization, direction, and supervisory services necessary to implement the functions managed under the jurisdiction of the program. Objectives: • Facilitate retail/restaurant development of the commercial properties at Dog Track Road & Ronald Reagan. City of Longwood 141 FY 2024-2025 Proposed Budget • Coordinate with property owners and brokers to identify a job -creating buyer for the Bennett/Savage property. • Identify a cohesive Historic District vision and identify a future use for current FD site. • Make progress on identifying opportunities for public art. ✓ Completed the Planned Development process for Alta Trilogy, which stands to bring in more than $300,000 in property taxes and more than $1 million in impact and utilities fees while activating nearby commercial parcels. ✓ Approved numerous brand name businesses into the City including Chipotle, a 2nd Starbucks location, and Foxtail Coffee. ✓ Significantly increased the uptake of the digital permitting system, reducing the need for paper copies and storage and making the review process more efficient for staff and customers. Performance Measures and Benchmarking Site Development Plan Reviews Land Use Changes New Business Tax Receipts Business Tax Renewals *Because of issues during the transition to SmartGov, BTR renewals for FY 23 that would have normally been received in July-September'22 were received in FY23. This results in a higher than expected number in FY 23 that should stabilize in FY 24. City of Longwood 142 FY 2024-2025 Proposed Budget Summary AW Community Development Director 1 1 1 1 Economic Development Manager 1 1 1 1 Senior Planner 1 1 1 1 Planner 1 1 1 1 Code Compliance Officer 1 1 1 1 Senior Administrave Assistant 1 1 1 1 Economic Development Coordinator 1 1 1 1 TOTAL 7 7 7 7 Personnel Expenses 517,663 545,904 592,982 581,545 Operating Expenses 219,423 239,882 238,395 225,853 Capital Expense - - - - TOTAL 737,086 785,786 831,377 807,398 General Fund 737,086 785,786 831,377 807,398 When comparing the adopted budget for FY2024 of $785,786 with the proposed budget for FY2025 of $807,398 there is an increase of $21,612. This increase is primarily associated with a wage increase for General Government employees. Community Development maintained its FTE level from 2024. City of Longwood 143 FY 2024-2025 Proposed Budget 001-3100-515-1200 001-3100-515-1400 001-3100-515-2100 001-3100-515-2200 001-3100-515-2300 001-3100-515-2400 001-3100-515-3100 001-3100-515-3120 001-3100-515-3400 001-3100-515-4020 001-3100-515-4100 001-3100-515-4200 001-3100-515-4400 001-3100-515-4600 001-3100-515-4610 001-3100-515-4700 001-3100-515-4800 001-3100-515-4810 001-3100-515-4900 001-3100-515-5100 001-3100-515-5200 001-3100-515-5240 001-3100-515-5400 001-3100-515-6400 Regular Salaries and Wages 394,490 425,286 450,962 437,467 Overtime 193 100 88 100 F.I.C.A. 29,077 32,542 33,508 33,474 Retirement Contribution 39,449 42,538 45,096 43,757 Life and Health Insurance 53,383 45,396 63,327 66,714 Workers Compensation 1,071 43 - 34 Subtotal Personnel Services 517,663 545,904 592,982 581,545 Professional Services 108,500 65,000 65,000 55,000 Cost Recovery 24,332 30,000 25,000 30,000 Other Contractual Services 15,027 14,768 29,000 15,408 Employee Development 5,968 9,975 8,975 3,400 Communications 3,779 3,560 3,560 4,280 Postage - 1,000 ■ 1,000 - Rental & Leases 3,777 4,125 4,125 7,900 Repair and Maintenance 36 750 500 600 Repair and Maintenance - Vehicles 18 1,000 1,000 1,000 Printing and Binding 150 1,200 1,200 550 Promotional Activities 16,086 20,000 18,500 80,000 Promotional Activities - REEP 24,289 60,000 60,000 - Other Charges & Obligations 10,035 16,275 11,000 17,475 Office Supplies 377 1,200 500 1,200 Operating Supplies 1,508 3,100 2,000 ■ 3,300 Fuel/Diesel/Lubricants 161 1,200 200 500 Books, Pubs, Subs & Memberships 5,380 6,729 6,835 5,240 Subtotal Operating 219,423 239,882 238,395 225,853 Capital Equipment Subtotal Capital TOTAL COMMUNITY DEVELOPMENT 737,086 785,786 831,377 807,398 City of Longwood 144 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category A Operating: 28% Benefits: 18% ,j;�.'. Salaries: 54% Parks Parks Service Supervisor Parks Service Specialist III Parks Service Specialists II LEISURE SERVICES DEPARTMENT CHRIS CAPIZZI Director Community Building Administrative Assistant/Community Building Coordinator PT Event Attendants Recreation Recreation Manager PT Park Attendants Seasonal Camp Director Parks Service Specialists I Seasonal Camp Counselors The Leisure Services Department promotes public welfare by providing a vibrant and livable community in which we achieve economic, social, and environmental sustainability through parks and recreation activities for the residents and visitors of the City of Longwood. The department has a parks division that maintains the grounds and landscaping located within city parks as well as city facilities. The parks division also provides personnel to assist with special events. The recreational division includes administrative staff that plans and implements programs and special events, maintains grants, and oversees the maintenance of the Longwood Community Building as well as Reiter Park. The Leisure Services department provides oversite for the citywide mowing contract in addition to the special assessment program. Goals: To promote the public welfare by a providing vibrant and livable community in which we achieve economic, social, and environmental sustainability through parks and recreation activities for the residents and visitors of the City of Longwood. City of Longwood 147 FY 2024-2025 Proposed Budget Objectives: • Longwood Leisure Services will continue with its overall objective to exhibit a standard of excellence and commitment to citizens and visitors through providing parks and recreation opportunities. Whether people are frequenting the 100 plus events offered per year, sending their kids to the summer camp program or are coming to Candyland Sports Complex to ride the BMX pump track built by world renown pump track designer Velosolutions, there is never a shortage of things to do. • One of our goals is to continue to make our skate park and pump track a popular destination within not only the region, but throughout Florida. With the constant upgrades to the pump track and renovations to the skate park, these features will draw thousands of patrons yearly. The department has received approval for a FRDAP grant from the Florida Department of Environmental Protection (FDEP) that will help with the purchase of new skatepark obstacles. This will assist in the eventual goal of converting the skate park to a concrete park. • It is still a major goal to relocate the Farmer's Market to the newly renovated frontage along the clocktower park area and space in front of the historic hotel. The planned renovations will allow the market more exposure along the busy Ronald Reagan Corridor and will also provide an opportunity for the existing businesses across from the market to gain more exposure and benefit from the foot traffic. • With the potential of significant impact fees designated to parks and recreation, there are various projects that can be considered for the growing needs at Candyland Park and Reiter Park. The department looks forward to making these additions to help improve the quality of our parks. • The department will continue to work with the Community & Media Relations Manager for assistance in promoting events and securing sponsorship. Community organizations in addition to internal staff from other departments will also assist in increasing awareness of city special events, programs, parks, facility rentals, etc. ✓ Just as in years past, the department continues to build on newer events, while also adding additional events such as the Holiday Jazz Concert & Tree Lighting and the Halloween Dance. The number of concerts in the park has remained steady and all concerts have been free to the public. Including reoccurring City of Longwood 148 FY 2024-2025 Proposed Budget events, there are over 110 events throughout the year. No other municipality in the county offers more city sponsored or partner events. ✓ Park and facility improvements routinely take place within the year. The City was able to complete the renovation of the playground at Shadow Hill Park with the help of a $50,000 FRDAP grant. Additionally, Leisure Services has applied and been approved for two more $50,000 FRDAP grants from the DEP on the state level. One grant will assist in renovating the Sandalwood Park basketball court as well as improving some existing playground features at Sandalwood. The other FRDAP grant will allow for upgrades at the Candyland Skate park and other areas within Candyland. Leisure Services staff repainted the Wayman Avenue trailers that provide offices for city staff as well as the CERT and COP programs. The entire exterior of the Community building will be repainted with special vinyl friendly paint, saving thousands of dollars in re -siding costs. New water fountains at the dog park were installed while the southern parking lot at Candyland Park was sealed and striped. This improvement has helped with the heavy traffic in part to the increasing popularity of the Candyland Pickle Ball Courts. Thanks to capital improvement planning (CIP), Leisure Service was able to replace the commercial stove in the Longwood Community Building which is frequently used for events. ✓ Major landscape improvements were provided for the front facing area outside of the community development department. Leisure Services and the Community Development department in conjunction with local landscape architect Dix Hite partnered with the Florida Wildflower Foundation to acquire and install the new native friendly plant material at no cost to the city. ✓ Revenue generated from community building rentals has reached an all-time high while pavilion rentals at Reiter Park have eclipsed years past. The amount of event sponsorship has steadily been on the rise as well. Garnering sponsorship funds to help offset event costs have been a focus of the department. ✓ Through the Parks and Recreation Advisory Board project fund, two new bike repair stations were installed, one along the new trail extension beside Arbor Park and the other at Reiter Park. New benches and a swing at Reiter Park were also paid for through the advisory board's project fund. ✓ Leisure Services is working with the Public Works department and a landscape architect on a new design for the SR 434 medians. The design should be implemented by the end of the fiscal year, effectively making the medians more aesthetically pleasing. City of Longwood 149 FY 2024-2025 Proposed Budget Performance Measures and Benchma Community Building Rental 129,271 143,612 145,000 145,000 Farmer's Market Revenue 3,016 3,760 3,760 3,760 Number of Events Offered (including reoccurring events) 107 112 112 112 Grant Funding Received 0 0 150,000 100,000 Summer Camp Revenue 37,670 44,350 45,000 45,000 Highland Hills Park Shadow Hill Park Arbor Park City of Longwood Magnolia Park Sandalwood Park Candyland Sports 150 Raven Park Smallworld Park Reiter Park FY 2024-2025 Proposed Budget Summary 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 1 Parks Service Specialist II 1 1 1 1 Parks Service Specialist I* 4 4 4 4 Park Attendant PT (3) 1.5 1.5 1.5 1.5 Event Attendant PT (3) 1.5 1.5 1.5 1.5 TOTAL 13 13 13 13 Personnel Expenses 680,338 753,148 782,124 818,108 Operating Expenses 566,263 580,592 580,592 619,692 Debt Services 392,507 392,399 392,399 392,303 TOTAL 1,639,107 1,726,139 1,755,115 1,830,103 General Fund * Unfunded (1) position 1,639,107 1,726,139 1,755,115 1,830,103 When comparing the adopted budget for FY2024 of $1,726,139 with proposed budget for FY2025 of $1,830,103, there is an increase of $103,963. This increase is primarily associated a wage increase for General Government employees, and maintenance costs increases. Leisure Services maintained their FTE level from 2024. City of Longwood 151 FY 2024-2025 Proposed Budget 001-3210-572-1200 001-3210-572-1400 001-3210-572-2100 001-3210-572-2200 001-3210-572-2300 001-3210-572-2400 001-3210-572-3100 001-3210-572-3400 001-3210-572-4020 001-3210-572-4100 001-3210-572-4300 001-3210-572-4400 001-3210-572-4600 001-3210-572-4610 001-3210-572-4700 001-3210-572-4800 001-3210-572-4900 001-3210-572-5100 001-3210-572-5200 001-3210-572-5210 001-3210-572-5240 001-3210-572-5400 001-3210-572-6400 Regular Salaries and Wages 461,142 539,457 543,112 565,670 Overtime 69,646 43,000 61,812 ■ 43,000 F.I.C.A. 38,981 44,459 44,453 46,465 Retirement Contribution 36,586 51,458 43,399 55,494 Life and Health Insurance 70,174 74,717 89,348 107,424 Workers Compensation 3,808 58 - 55 Subtotal Personnel Services 680,338 753,148 782,124 818,108 Professional Services 8,085 5,000 5,000 6,500 Other Contractual Services 83,437 75,189 75,189 75,189 Employee Development 1,867 1,900 1,900 1,900 Communications 5,955 9,159 9,159 9,159 Utility Services 175,848 130,100 130,100 160,200 Rentals & Leases 29,774 36,699 36,699 36,699 Repair and Maintenance 104,092 129,150 129,150 ■ 127,650 Repair and Maintenance - Vehicles 11,806 10,000 10,000 10,000 Printing and Binding 1,588 1,075 1,075 ■ 1,075 Community Relations 10,000 10,000 10,000 10,000 Other Charges & Obligations - 1,000 1,000 1,000 Office Supplies 2,031 1,000 ■ 1,000 1,000 Operating Supplies 382 144,620 144,620 152,620 Program Supplies 106,097 11,600 11,600 I 12,600 Fuel/Dielsel/Lubricant 13,876 13,000 13,000 13,000 Books, Pubs, Subs & Memberships 11,426 1,100 1,100 1,100 Subtotal Operating 566,263 580,592 580,592 619,692 Capital Equipment Subtotal Capital 001-3210-572-7100 Principal 304,440 312,721 312,721 314,042 001-3210-572-7200 Interest 88,067 79,678 79,678 78,261 Subtotal Debt Service 392,507 392,399 392,399 392,303 TOTAL LEISURE SERVICES 1,639,107 1,726,139 1,755,115 1,830,103 City of Longwood 152 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category Debt: 21% Salaries: 31% ❑perating: 34% Benefits: 14% Public Works is a big part of the overall City operation in terms of budget, customer service, employees, projects, and essential functions. The Streets and Engineering Division manage the City roadways, sidewalks, bicycle lanes, and public rights -of -way efficiently within the allotted financial and labor resources. In addition, they maintain sidewalks, lighting, and landscaping trees on SR 434 and US 17-92 within the City limits. They are also in charge of city maintenance issues such as tree trimming, street signing, pavement markings, and street lighting. Staff also picks up trash and debris on all of the city, county, and state roads which includes dead animals and tree branches. Goals: Use innovative ideas and processes that will improve maintenance programs, plans, and direction which ensure that City resources and personnel are trained and educated at their most efficient and productive level. City of Longwood 154 FY 2024-2025 Proposed Budget Objectives: • Voters Pass next Generation of 1 cent sales tax. • Complete Ronald Reagan Complete Streets project. • Complete the design phase for the Longdale Sidewalk Project utilizing Safe Routes to School funds applied for in FY 2023/2024. The project will construct 4.6 miles of new sidewalk providing safer routes to Longwood Elementary students. • Complete the design phase for the West Warren Avenue Complete Streets project started in FY 2023/2024. • Complete the design phase for the East Church Complete Street project started in FY 2023/2024. • Complete construction of the CR 427 Hardscape and Landscape Project started in FY 2023/2024. • Complete the design of new sidewalk for Phase II of the South Longwood project. Approximately 2.3 miles of new sidewalk to be constructed. ✓ Replacement of damaged/hazardous sidewalk in various city neighborhoods (Wildmere Ph 1, Markham Hills, Hidden Oaks, Longwood Hills, Winsor Manor, and The Moorings). ✓ New signage installed around Longwood Elementary and the Sun Rail Station to enhance pedestrian crosswalk safety. New signage installed in Zone 1 (Northeast Longwood) to offer three routes leading to Candyland Sports Complex. ✓ Working with with contractors to construct new sidewalk in Zone 3 (Southeast Longwood) as part of the South Longwood Sidewalk Phase 1 Project. ✓ Working with contractors to install new sidewalk connections/repairs for various city neighborhoods (Wildmere Ph 2, Markham Hills, Barrington, Tiberon Cove, and Winsor Manor). ✓ Completed design for new sidewalks along the west side of Milwee from SR 434 to West Warren Avenue as well as new sidewalk along both sides of West Warren Avenue from Wilma to CR 427. Project to be bid for construction during FY 23/24. ✓ Completed the design for the South Longwood Phase I sidewalk project. ✓ Started the design of approximately 4.6 miles of new sidewalk for the Longdale Project associated with the Safe Routes to School organization. City of Longwood 155 FY 2024-2025 Proposed Budget ✓ Completed a GIS dashboard that is accessible to citizens so they can see the capital improvements completed within the city. The dashboard is interactive and provides descriptions and financial information for each project. ✓ Started the design phase for the East Church Avenue and West Warren Avenue Complete Streets projects. ✓ Completed design and started construction for the new sidewalk along 2nd place from 14th to CR 427, as well as on 12th street, North Milwee and West Magnolia Avenue. ✓ Started the design of new sidewalk for Phase II of the South Longwood project. Approximately 2.3 miles of new sidewalk to be constructed. Performance Measures and Benchmarking ADA Ramps Replaced 2 0 5 10 (Per location) ADA Detectable Warnings Mats 66 92 40 50 installed Signs replaced or installed 100 400 300 300 (Each) ' Sidewalk replaced or 6000 1000 10000 5000 constructed Potholes Filled (total locations) 70 50 50 50 Trees Removed (each) 8 16 15 18 Streets Paved (Lane Miles) 3.96 0.00 2.00 2.50 Sidewalk Joints Ground (Feet) 900 540 500 1000 Pavement Striping (LF) 6,440 31,128 8,000 10,000 City of Longwood 156 FY 2024-2025 Proposed Budget Summary Public Works Director 0.5 0.5 0.5 0.5 Public Works Engineer 1 1 1 1 Streets & Stormwater Division Manager 1 1 1 1 PW Streets Supervisor* 0 0 0 0 PW Administrative Office Manager 1 1 1 1 Senior Administrative Assistant 1 1 1 1 SA & Cemetery Maintenance Coordinator 1 1 1 1 PW Crew Leader 2 2 2 2 Public Works Maint. Specialist II 3 3 3 3 Public Works Maint. Specialist I 5 5 5 5 TOTAL 15.5 15.5 15.5 15.5 Personnel Expenses 693,872 691,195 737,933 809,116 Operating Expenses 1,094,966 892,477 892,477 1,132,648 Capital Expense 8,000 - - - TOTAL 1,796,839 1,583,672 1,630,410 1,941,764 General Fund 1,796,839 1,583,672 1,630,410 1,941,764 When comparing the adopted budget for FY2024 of $1,583,672 with the proposed budget for FY2025 of $1,941,764 there is an increase of $358,093 primarily associated a wage increase for General Government employees and contracted expenses increase for mowing due to new contracts and additional areas. The Public Works -Streets Division maintained the level of FTE of 2024. City of Longwood 157 FY 2024-2025 Proposed Budget 001-3520-541-1200 Regular Salaries and Wages 440,940 474,164 493,075 519,718 001-3520-541-1400 Overtime 49,874 55,000 52,584 55,000 001-3520-541-2100 F.I.C.A. 39,317 38,517 43,369 46,331 001-3520-541-2200 Retirement Contribution 48,197 47,313 54,080 63,795 001-3520-541-2300 Life and Health Insurance 99,216 76,150 102,353 124,232 001-3520-541-2400 Workers Compensation 16,328 51 - 40 Subtotal Personnel Services 693.872 691,195 745,461 809,116 001-3520-541-3100 Professional Services 27,464 12,000 12,000 46,000 001-3520-541-3400 Other Contractual Services 544,417 267,825 267,825 456,393 001-3520-541-4010 Travel and Per Diem 525 300 300 550 001-3520-541-4020 Employee Development 3,103 7,550 7,550 7,500 001-3520-541-4100 Communications 7,306 7,752 7,752 9,500 001-3520-541-4200 Postage 65 100 100 100 001-3520-541-4300 Utility Services 327,959 366,120 366,120 347,400 001-3520-541-4400 Rentals & Leases - 5,000 5,000 3,500 001-3520-541-4401 Rentals & Leases - Vehicles 25,563 27,700 27,700 34,000 001-3520-541-4600 Repair and Maintenance 48,751 62,960 62,960 75,100 001-3520-541-4610 Repair and Maintenance - Vehicles 14,086 30,000 30,000 I 32,000 001-3520-541-4700 Printing and Binding 99 500 500 500 001-3520-541-4900 Other Charges & Obligations 13 100 100 100 001-3520-541-5100 Office Supplies 522 690 690 725 001-3520-541-5200 Operating Supplies 43,894 39,200 39,200 I 51,800 001-3520-541-5230 Safety Supplies 7,923 8,300 8,300 11,050 001-3520-541-5240 Fuel/Diesel/Lubricants 31,436 42,000 42,000 37,000 001-3520-541-5300 Road Materials and Supplies 10,795 12,000 12,000 16,500 001-3520-541-5400 Books, Pubs, Subs & Memberships 1,047 2,380 2,380 2,930 Subtotal Operating 1,094,966 892,477 892,477 1,132,648 001-3520-541-6400 Capital Equipment 8,000 - - - Subtotal Capital 8,000 - - - TOTAL STREETS 1,788,839 1,583,672 1,637,938 1,941,764 City of Longwood 158 FY 2024-2025 Proposed Budget City of Longwood 159 FY 2024-2025 Proposed Budget 001-7979-521-9300 Transfer to COPS Fund 2,100 001-7979-522-9300 Transfer to CERT Fund - - - - 001-7979-541-9300 Transfer to Capital Projects Fund 1,391,400 968,876 968,876 740,369 001-7979-572-9300 Transfer to Parks & Recreation Fund - 15,000 15,000 15,000 Subtotal Other 1,391,400 983,876 983,876 757,469 TOTAL NON -DEPARTMENTAL 1,391,400 983,876 983,876 757,469 City of Longwood 160 FY 2024-2025 Proposed Budget I I • I 0 000 • SPECIAL REVENUE FUNDS I I SPECIAL REVENUE FUNDS REVENUE AND EXPENDITURES SUMMARY Revenues: Licenses and Permits 930,000 - - - - Intergovernmental - - - 759,120 - Charges for Services - - - - - Fines and Forfeitures - 8,700 40,000 - - Miscellaneous 47,500 30 4,200 - 103,912 Total Revenues: 977,500 8,730 449200 759,1120 1039912 Transfer In: - - - - - Fund Balances/Reserves/Net 244,055 9,902 406,603 102,392 94,321 Assets Expenditures: Public Safety 881,698 3,500 35,500 99,000 - Transportation - - - - 182,099 Culture & Recreation - - - - - Debt Service 4,011 - - - - Other Uses - - - - 13,189 Total Expenditures: 885,709 3,500 35,500 99,000 195,288 Transfer Out: 301,579 - - 759,120 - Fund Balances/Reserves/Net 34,267 15,132 415,303 3,392 2,945 Assets Total Appropriations and 1,2211,555 18,632 450,803861,512 198433 Reserves City of Longwood 161 FY 2024-2025 Proposed Budget REVENUE AND EXPENDITURES SUMMARY Revenues: Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous Total Revenues: Transfer In: - - 35,000 65,000 102,960 - 300 - - 1,500 300 - 100 300 -04,460 300 300 35,100 65,300 15,000 2,100 - - - Fund Balances/Reserves/Net 10,896 7,144 6,601 103,611 244,041 Assets Expenditures: Public Safety Transportation Culture & Recreation Debt Service Other Uses Total Expenditures: Transfer Out: 9,500 4,220 - 8,695 115,532 - - - - Fund Balances/Reserves/Net 14,824 44 2,681 138,711 300,646 Assets City of Longwood 162 FY 2024-2025 Proposed Budget REVENUE AND EXPENDITURES SUMMARY Revenues: Licenses and Permits 20,000 14,500 - 1,064,500 Intergovernmental - - - 759,120 Charges for Services - - 768,292 103,260 Fines and Forfeitures - - - 48,700 Miscellaneous 100 - 600 157,942 Total Revenues: 20,100 14,500 768,892 2,902,414 Transfer In: - - - 17,100 Fund Balances/Reserves/Net 214,729 62,471 569,077 2,075,843 Assets Expenditures: Public Safety - - - 1,042,113 Transportation - 70,000 1,277,983 1,530,082 Culture & Recreation - - - 115,532 Debt Service - - 28,597 32,608 Other Uses - - - 13,189 Total Expenditures: - 70,000 1,306,580 2,733,524 Transfer Out: - - 25,000 1,085,699 Fund Balances/Reserves/Net 234,829 6,971 6,389 1,176,134 Assets City of Longwood 163 FY 2024-2025 Proposed Budget The Building Division is responsible for the permitting and inspection of all construction activities throughout the city. The Building Division coordinates with Planning, Public Works, the Fire Marshal, and Code Enforcement to assist in the enforcement of compliance with city ordinances, the fire prevention code, and applicable fair housing requirements. Goals: To organize the services necessary to implement the functions managed under the jurisdiction of the Building Division. To ensure that all construction within the City conforms to all applicable state and local codes and improve the image, reputation, and attractiveness of the City to its current and potential residents. Objectives: • Increase the uptake of digital permitting and review. • Increase uptake of the digital inspection program. ✓ Filled the Inspector/Plans Examiner position after two years of it being open. ✓ Continued to improve upon the percentage of permits completed fully digitally - decreasing the space and cost issues associated with physical storage. ✓ Instituted the roll -out of digital inspections. Performance Measures and Benchmarking Commission Goal ctivity Actu 021-20 ctual Expected Proposed 2022-2023 2023-2024 2024-2025 Encouraging smart growth in harmony with the City's unique heritage and urban surroundings; InspectionsCompleted strengthning the City's standing as a preeminent destination for commercial endeavours . . • City of Longwood 164 FY 2024-2025 Proposed Budget Summary Building Official Building Inspector Plans Examiner/Inspector Permit Clerk Records Clerk Part -Time 1 1 1 1 1 1 1 1 1 1 1 1 2 2 2 2 0.5 0 0 0 TOTAL 5.5 5 5 5 FUND BALANCE, OCTOBER 1 430,958 145,560 (20,955) 244,055 Revenues: 102-0000-322-0000 Building Permits 452,529 770,000 970,000 800,000 102-0000-322-3000 Re -Inspections 18,177 30,000 30,000 30,000 102-0000-322-4000 Plan Review 93,095 91,000 240,000 100,000 102-0000-361-1000 Interest Earnings 2,515 1,000 2,000 2,500 102-0000-369-0000 Miscellaneous Revenue 34,121 35,000 47,000 45,000 Total Revenues 600,437 927,000 1,289,000 977,500 Total Revenues and Fund Balance 1,031,395 1,072,560 1,268,045 1,221,555 Expenditures: Personnel Services 509,499 614,018 590,846 609,896 Operating Expenses 111,037 156,100 156,100 171,802 Capital Expenses - - - 100,000 Other Expenses 431,815 277,044 277,044 305,590 Total Expenditures 1,052,351 1,047,162 1,023,990 1,187,288 City of Longwood 165 FY 2024-2025 Proposed Budget When comparing the adopted budget for FY2024 of $1,047,162 with proposed budget for FY2025 of $1,187,288, there is an increase of $140,126. This increase is primarily associated with personnel allocations and capital expenses. The Building Division maintained the level of FTE of 2024. Personnel Services: 102-2900-524-1200 102-2900-524-1400 102-2900-524-2100 102-2900-524-2200 102-2900-524-2300 102-2900-524-2400 Operating Expenses: 102-2900-524-3100 102-2900-524-3400 102-2900-524-4020 102-2900-524-4100 102-2900-524-4200 102-2900-524-4400 102-2900-524-4600 102-2900-524-4610 102-2900-524-4700 102-2900-524-5100 102-2900-524-5200 102-2900-524-5240 102-2900-524-5400 Capital Expenses: 102-2900-524-6400 Other Expenses: 102-2900-524-7100 102-2900-524-7200 102-2900-524-9300 Regular Salaries and Wages Overtime F.I.C.A. Retirement Contribution Life and Health Insurance Workers Compensation Subtotal Personnel Services Professional Services Other Contractual Services Employee Development Communications Postage Rental & Leases Repairs and Maintenance Repairs and Maintenance - Vehicle Printing and Binding Office Supplies Operating Supplies Fuel/Diesel/Lubricant s Books, Pubs, Subs & Memberships Subtotal Operating Expenses 399,676 484,720 458,142 464,592 418 2,100 - 1,775 29,963 37,156 34,186 35,565 39,968 48,723 45,815 46,8183 36,686 41,279 52,70I 61,105 2,788 41 - 41 509,499 614,018 590,846 609,896 2,050 s 24,500 24,500 17,000 36,293 45,000 45,000 65,000 2,179 2,500 2,500 3,000 2,455 3,500 3,500 4,000 - 100 100 100 4,912 7,732 7,732 7,732 4,312 5,000 5,000 5,000 1,643 1,240 1,240 1,800 599 300 300 1,000 3,142 2,500 2,500 2,500 45,466 53,614 53,614 54,325 5,287 6,500 6,500I 6,500 2,699 3,614 3,614 3,845 111,037 156,100 156,100 171,802 Capital Equipment 100,000 Subtotal Capital Expenses - - - 100,000 Principal Interest Administrative Transfer Subtotal Other Expenses 3,697 3,697 3,697 3,697 476 395 395 314 427,642 272,952 272,952 301,579 431,815 277,044 277,044 305,590 City of Longwood 166 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 2,156 4,657 5,372 9,902 Revenues: 116-0000-351-3000 Law Enforcement Education 8,689 8,000 8,000 8,700 116-0000-361-1000 Interest Earnings 27 - 30 30 Total Revenues 8,716 8,000 8,030 8,730 Total Revenues and Fund Balance 10,872 12,657 13,402 18,632 Expenditures: 116-2600-521-4020 Employee Development 5,500 3,500 3,500 3,500 116-2600-521-6400 Equipment - - - - Total Expenditures 5,500 3,500 3,500 3,500 City of Longwood 167 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 373,376 378,036 385,203 406,603 Revenues: 117-0000-351-2000 Confiscated Property (State) 21,358 15,000 17,400 15,000 117-0000-351-2010 Confiscated Property (Federal) 14,267 22,000 36,000 25,000 117-0000-361-1000 Interest Earnings 2,321 20 2,000 2,300 117-0000-361-1020 Interest/Treasury 1,836 100 1,500 1,900 Total Revenues 39,781 37,120 56,900 44,200 Expenditures: 117-2600-521-4020 117-2600-521-4900 117-2600-521-4901 117-2600-521-6400 Total Revenues and Fund Balance 413,157 415,156 442,103 450,803 Employee Development Other Charges & Obligations (State; 6,497 20,000 20,000 20,000 Other Charges & Obligations (Feder 10,023 15,500 15,500 15,500 Capital Equipment 11,434 - - - Total Expenditures 27,954 35,500 35,500 35,500 City of Longwood 168 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 7,469 192,782 67,392 102,392 Revenues: 120-0000-332-0000 Financial Assistance/Federal Source 387,630 4,400,000 4,400,000 759,120 120-0000-361-1000 Interest Earnings 59,923 - 35,000 - Total Revenues 447,553 4,400,000 4,435,000 759,120 Total Revenues and Fund Balance 455,022 4,592,782 4,502,392 861,512 Operating Expenses: 120-1400-512-4900 Other Charges & Obligation 147,264 - - - 120-1615-534-4310 Solid Waste Disposal 226,325 120-1640-513-3100 Professional Services 7,863 - - Subtotal Operating Expenses 381,452 - - - Capital Expenses: 120-2800-522-6302 Fire Station #17 6,178 99,000 - 99,000 Subtotal Capital Expenses 6,178 99,000 - 99,000 Other Expenses: 120-1600-513-9300 Administrative Transfer - 4,400,000 4,400,000 759,120 Subtotal Other Expenses - 4,400,000 4,400,000 759,120 Total Expenditures 387,630 4,499,000 4,400,000 858,120 City of Longwood 169 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 Revenues: 130-0000-325-1000 130-0000-325-1002 130-0000-325-1003 130-0000-325-1004 130-0000-325-1005 130-0000-325-1006 130-0000-325-1007 130-0000-325-1008 130-0000-325-1009 130-0000-361-1000 Expenditures: Special Assessment 42,779 51,408 76,995 94,321 Longwood Groves 17,863 18,502 18,502 18,502 Markham Hills 11,368 12,116 12,116 12,116 Golden Grooves 3,153 5,364 5,364 5,364 Sleepy Hollow 11,153 11,573 11,573 11,573 Longwood Hills 4,322 4,500 4,200 4,200 Barrington 13,523 14,043 14,043 14,043 Shadow Hills 21,466 22,653 22,653 1 22,653 Tiberon Cove 13,950 14,461 14,461 14,461 Interest Earnings 4,838 1,000 1,000 1,000 Total Revenues 101,635 104,212 103,912 103,912 Total Revenues and Fund Balance 144,414 155,620 180,907 198,233 Operating Expenses Other Expenses 67,419 113,524 - 13,189 73,397 182,099 13,189 13,189 Total Expenditures 67,419 126,713 86,586 195,288 City of Longwood 170 FY 2024-2025 Proposed Budget Operating Expenses: 130-3520-541-3102 Longwood Groves - Professional Svcs 837 936 815 936 130-3520-541-3103 Markham Hills - Professional Svcs 807 896 772 896 130-3520-541-3104 Golden Groves- Professional Svcs 766 854 802 854 130-3520-541-3105 Sleepy Hollow - Professional Svcs 807 897 811 897 130-3520-541-3106 Longwood Hills - Professional Svcs 773 790 771 790 130-3520-541-3107 Barrington - Professional Svcs 818 912 828 912 130-3520-541-3108 Shadow Hills - Professional Svcs 855 958 853 958 130-3520-541-3109 Tiberon Cove- Professional Services 821 913 816 913 130-3520-541-3402 Longwood Groves - Other Contractual Svc 10,676 17,145 10,869 12,070 130-3520-541-3403 Markham Hills - Other Contractual Svcs 9,980 14,425 9,020 23,850 130-3520-541-3404 Golden Groves - Other Contractual Svcs 869 2,832 2,832 5,664 130-3520-541-3405 Sleepy Hollow - Other Contractual Svcs 4,200 10,637 9,337 16,617 130-3520-541-3406 Longwood Hills - Other Contractual Svcs 1,625 2,720 1,670 600 130-3520-541-3407 Barrington - Other Contractual Svcs 3,424 10,240 4,225 27,980 130-3520-541-3408 Shadow Hills - Other Contractual Svcs 11,766 17,264 6,012 29,529 130-3520-541-3409 Tiberon Cove- Other Contractual Svcs 4,734 7,429 6,512 32,756 130-3520-541-4203 Markham Hills- Postage - 200 200 200 130-3520-541-4302 Longwood Groves - Utilities 4,416 5,136 4,009 5,357 130-3520-541-4303 Markham Hills - Utilities 432 2,040 435 3,228 130-3520-541-4304 Golden Groves - Utilities 535 848 707 894 130-3520-541-4305 Sleepy Hollow - Utilities 1,360 1,680 1,296 1,848 130-3520-541-4306 Longwood Hills - Utilities 585 668 561 720 130-3520-541-4307 Barrington - Utilities 1,620 3,360 3,054 3,494 130-3520-541-4308 Shadow Hills - Utilities 3,978 5,736 4,297 5,974 130-3520-541-4309 Tiberon Cove - Utilities 736 4,008 1,893 4,162 130-3520-541-9808 Shadow Hills Reserves - 13,189 13,189 13,189 Total Operating Expenses 67,419 126,713 86,586 195,288 City of Longwood 171 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 Revenues: 131-0000-347-2010 131-0000-347-2020 131-0000-347-2021 131-0000-347-2022 131-0000-347-2023 131-0000-347-2030 131-0000-347-2031 131-0000-347-2032 131-0000-347-2033 131-0000-347-2034 131-0000-347-2035 131-0000-347-2036 131-0000-347-2037 131-0000-347-2038 131-0000-347-2039 131-0000-347-2040 131-0000-347-2041 131-0000-347-2042 131-0000-347-2043 131-0000-347-2044 131-0000-347-2045 131-0000-361-1000 131-0000-366-0000 131-0000-366-0100 131-0000-381-1000 Fundraising Event -Chili Cook -Off Sponsorship - Barkfest Sponsorship - American Camp Out Sponsorship - Reiter Park Concerts Sponsorship - Miscellaneous Events Sponsorship - Events Special Events Fees Sponsorship - Celebrate the Season Sponsorship - National Night Out Sponsorship - Christmas Parade Sponsorship - Fourth of July Sponsorship - Breakfast with Santa Sponsorship - Halloween Sponsorship - Hawaiian Event Sponsorship - Autisim Awareness Sponsorship - Pirate Seafood Festival Sponsorship - Juneteenth Sponsorship - Father/Daughter/Mother Sponsorship - Fall Festival Sponsorship - Food Trucks Sponsorship - Halloween Dance Interest Earnings / Interests Memorial Donations D /C b 55,062 44,793 12,168 10,896 3,733 4,000 4,000 4,000 - 1,000 100 1,000 707 800 800 800 100 500 500 500 400 5,000 1,000 5,000 37,714 40,000 15,000 15,000 11,155 12,000 14,000 15,000 100 1,000 1,000 1,000 - 1,000 600 800 6,818 17,000 10,000 15,000 3,377 3,400 3,100 3,500 1,500 2,000 3,550 3,550 100 400 400 400 3,000 3,000 6,500 6,500 2,817 3,000 3,700 3,700 500 500 200 500 1,383 1,500 1,936 2,000 - - 21,720 21,700 250 2,500 2,500 - - 506 510 503 100 100 500 - 1,000 1,000 1,000 onations ontri utions - - - - Interfund Transfer 5,000 15,000 15,000 15,000 Total Revenues 79,157 112,200 107,212 119,460 Total Revenues and Fund Balance 134,219 156,993 119,380 130,356 City of Longwood 172 FY 2024-2025 Proposed Budget Expenditures: Operating Expenses 131-3210-574-4801 Halloween 2,204 2,358 3,070 3,100 131-3210-574-4802 Celebrate the Season 9,305 7,332 7,312 7,312 131-3210-574-4803 Barkfest 79 450 160 200 131-3210-574-4804 National Night Out 1,413 1,250 978 1,000 131-3210-574-4805 Car Show 6,600 7,100 6,100 6,500 131-3210-574-4806 Chili Cook-Off/Community Affair 771 5,000 1,120 1,120 131-3210-574-4807 Reiter Park Concerts 12,876 14,500 7,650 8,000 131-3210-574-4808 Christmas Parade 1,213 2,100 1,716 1,800 131-3210-574-4809 Fall Festival 15,073 16,650 16,614 16,650 131-3210-574-4810 Fourth of July 26,846 27,000 25,474 26,000 131-3210-574-4811 Food Trucks 2,659 3,600 100 1,000 131-3210-574-4812 Great American Camp Out 1,129 1,750 200 1,000 131-3210-574-4813 Pirate Seafood Festival 15,780 16,000 14,650 14,800 131-3210-574-4814 Father/Daughter/Mother/Son Dances 161 1,500 3,730 2,250 131-3210-574-4815 Breakfast with Santa 2,400 2,500 2,440 2,500 131-3210-574-4816 New Events 1,003 1,500 1,283 1,300 131-3210-574-4817 Board Promotions 8,703 10,000 6,000 10,000 131-3210-574-4818 Longwood Luau 4,872 5,000 1,000 1 2,000 131-3210-574-4819 Juneteenth 3,866 4,000 4,000 4,000 131-3210-574-4820 Autism Awareness 3,352 2,000 3,483 3,500 131-3210-574-4830 Miscellaneous Events 1,746 3,400 1,404 1,500 Total Operating Expenses 122,051 134,990 108,484 115,532 Capital Expense: 131-3210-574-6400 Capital Equipment Total Capital Expense Total Expenditures 122,051 134,990 108,484 115,532 City of Longwood 173 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 19,511 17,620 13,394 7,144 Revenues: 132-0000-347-4001 Food Sales 3,351 - - - 132-0000-361-1000 Interest Earnings / Interests 187 - - - 132-0000-366-0000 Donations 1,108 - 300 300 132-0000-381-1000 City Contributions-Interfund Transfer - - - 2,100 Total Revenues 4,645 - 300 2,400 Total Revenues and Fund Balance 24,156 17,620 13,694 9,544 Expenditures: Operating Expenses 132-2600-521-4410 Concession Supplies/Propane 1,399 - - - 132-2600-521-4610 Gas for Vehicles 1,349 2,100 1,500 1,500 132-2600-521-4611 Maintenance for Vehicles 3,674 2,000 2,450 2,500 132-2600-521-4800 Community Relations 96 1,700 1,000 1,000 132-2600-521-4801 Award Meet and Greet Dinner 1,007 1,500 1,000 1,200 132-2600-521-5210 Uniforms/Equipment 3,238 3,300 600 3,300 Total Operating Expenses 10,763 10,600 6,550 9,500 Total Expenditures 10,763 10,600 6,550 9,500 City of Longwood 174 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 12,141 12,481 10,521 6,601 Revenues: 133-0000-347-4010 Fund Raising -Celebrate the Season - - - - 133-0000-347-4020 Fund Raising -Mustang Show 300 - 300 300 133-0000-347-4030 Fund Raising -Easter Egg Hunt - - - - 133-0000-347-4040 Fund Raising -Other Events 1,177 - - - 133-0000-361-1000 Interest Earnings / Interests 121 - - - Total Revenues 1,598 - 300 300 Total Revenues and Fund Balance 13,739 12,481 10,821 6,901 Expenditures: Operating Expense: 133-2800-522-4600 Repair and Maintenance 871 750 750 750 133-2800-522-4800 CERT/Promotional Activities - 150 150 150 133-2800-522-5200 Operating Supplies 2,347 3,100 3,100 3,100 133-2800-522-5501 Continuing Education/Training - 220 220 220 Total Operating Expense 3,218 4,220 4,220 4,220 Capital Expense: 133-2800-522-6400 Capital Equipment - - - - Total Capital Expense - - - - Total Expenditures 3,218 4,220 4,220 4,220 City of Longwood 175 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 Revenues: 134-0000-324-1100 Impact Fees Residential -Police 134-0000-324-1200 Impact Fees Commercial -Police 134-0000-361-1000 Interest Earnings / Interests Total Revenues Expenditures: Operating Expense: 134-2600-521-5200 Capital Expense: 134-2600-521-6400 1,675 10,268 13,216 103,611 880 5,000 11,981 10,000 87 - 78,500 14,815 100 25,000 10,000 100 12,948 15,000 93,415 35,100 Total Revenues and Fund Balance 14,623 25,268 106,631 138,711 Operating Supplies 1,407 - 3,020 - Total Operating Expense 1,407 - 3,020 - Capital Equipment - - - - Total Capital Expense - - - - Total Expenditures 1,407 - 3,020 - City of Longwood 176 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 Revenues: 12,221 32,221 38,022 244,041 135-0000-324-1100 Impact Fees Residential -Fire 1,926 5,000 174,800 50,000 135-0000-324-1200 Impact Fees Commercial -Fire 23,586 4,000 30,919 15,000 135-0000-361-1000 Interest Earnings / Interests 289 - 300 300 Total Revenues 25,801 9,000 206,019 65,300 Total Revenues and Fund Balance 38,022 41,221 244,041 309,341 Expenditures: Operating Expense: 135-2800-522-5200 Capital Expense: 135-2800-522-6400 Operating Supplies Total Operating Expense Capital Equipment - - - 8,695 Total Capital Expense - - - 8,695 Total Expenditures - - - 8,695 City of Longwood 177 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 Revenues: 9,664 12,164 11,929 214,729 136-0000-324-6100 Impact Fees Residential -Recreation 2,144 5,000 202,700 20,000 136-0000-324-6200 Impact Fees Commercial -Recreation - 4,000 - - 136-0000-361-1000 Interest Earnings / Interests 121 - 100 100 Total Revenues 2,265 9,000 202,800 20,100 Total Revenues and Fund Balance 11,929 21,164 214,729 234,829 Expenditures: Operating Expense: 136-3210-572-5200 Capital Expense: 136-3210-572-6400 Operating Supplies - - - - Total Operating Expense - - - - Capital Equipment - - - - Total Capital Expense - - - - Total Expenditures - - - - City of Longwood 178 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 (11,032) (4,532) (3,240) 62,471 Revenues: 137-0000-324-7100 Impact Fees Residential -Administrative 3,667 5,000 60,711 10,000 137-0000-324-7200 Impact Fees Commercial -Administrative 4,126 2,200 5,000 4,500 137-0000-361-1000 Interest Earnings / Interests - - - - Total Revenues 7,792 7,200 65,711 14,500 Total Revenues and Fund Balance (3,240) 2,668 62,471 76,971 Expenditures: Operating Expense: 137-3520-541-5200 Operating Supplies - - - - Total Operating Expense - - - - Capital Expense: 137-3520-541-6400 Capital Equipment - - - 70,000 Total Capital Expense - - - 70,000 Total Expenditures - - - 70,000 City of Longwood 179 FY 2024-2025 Proposed Budget Public Works keeps the city compliant with annual stormwater regulations established by the Environmental Protection Agency (EPA) and with the National Pollutant Discharge Elimination System MS4 (NPDES) permit for the discharge of stormwater from Municipal Separate Storm Sewer System. The Public Works Stormwater division worked together with property owners to improve and clean various lakes and ponds to reestablish stormwater capacity. The Public Works Stormwater division also provided storm event information and preparedness to our community, continuously clearing and maintaining storm drains, monitoring lake levels as well as participating in the implementation of a countywide sandbag operation program. Goals: To provide for the health, safety, and welfare of residents through regular maintenance programs to ensure the proper functioning of drainage systems and facilities. Objectives: • Annual pipe lining maintenance. • Repair the Lake and Oak outfall to Lake Jane once FEMA funds received. • Complete Phase II of the Bennett Road Stormwater Improvements project utilizing the EDA grant funds received in FY 2023/2024. • Complete repairs to the Raven Avenue outfall utilizing the NRCS grant funds received in FY 2023/2024 City of Longwood 180 FY 2024-2025 Proposed Budget ✓ Stormwater pipe lining at various locations through out the city (S Grant St., E Wildmere Ave., and Hanging Vine Pt.). ✓ Working with contractors to repair and replace stormwater flumes on 14th Ave. and replacing two damaged curb inlet toppers (Shadow Hill and Sleepy Hollow). ✓ Cleared vegetative overgrowth and sedimentation, re -shaped the swale and installed rip -rap for the 30" outfall pipe in Tiberon Cove. Replaced rotted out CMP pipe on S Grant St. with new HDPE. Cleared vegetative overgrowth, re- shaped swale, and cleaned inlets and pipes on 2nd Pl. ✓ Cleared vegetative overgrowth, down tree limbs, and sedimentation, additionally re -shaped the ditches at Raven Ave.(1400') and Slade Dr.(200'). ✓ The City was awarded a grant from the Natural Resources Conservation Service (MRCS) in the amount of $241,283 to assist with the repairs of the Raven Avenue Outfall damaged by Hurricane Ian. ✓ The City was awarded a grant from the US Department of Commerce, Economic Development Adminstration (EDA)in the amount of $877,568 to assist with the construction of Phase II of the Bennett Road Stormwater Improvements. ✓ Submitted an application to the Community Rating System (CRS). Enrollment in the CRS will lower flood insurance premiums for residents. ✓ Coordination with FEMA for funds to assist with the repair of the outfall located on Lake Jane at the intersection of Oak Street and Lake Avenue. Anticipated to receive approximately $156,200. Performance Measures and Benchmarking Design Plan Requirements 25 24 26 26 Inspect Major Outfalls 32 32 32 32 Inspect Baffle Boxes 16 16 16 16 Inspect S-W Lift Station 8 14 8 8 promoting Pumps Inspect Exfiltration Trenches 1685 1685 1685 1685 Re-establish Ditch Lines to 300' 500' 2000' 1000' Original Flow (LF) City of Longwood 181 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 Revenues: 406-0000-329-1250 Stormwater Utility/Service Charges 406-0000-329-1260 Stormwater Utility/Inspection Fees 406-0000-331-1000 Federal Grant/FEMA PA 406-0000-331-2000 Federal Grant/FEMA HMGP 406-0000-343-9000 Service Charges/Monterrey Pond 406-0000-361-1000 Interest Earnings 406-0000-364-4000 Sale of Equipment 406-0000-369-0000 Miscellaneous Revenue 406-0000-382-1000 Transfer In Expenditures: Personnel Expenses Operating Expenses Capital Expenses Other Expenses 112,524 263,581 298,756 569,077 734,214 768,148 735,000 765,047 - 500 500 500 - 200,000 117,157 - - - 2,745 2,745 2,283 100 1,500 600 Total Revenues 736,497 968,748 856,902 768,892 Total Revenues and Fund Balance 849,021 1,232,329 1,155,658 1,337,969 187,350 177,568 145,720 207,143 301,710 352,175 352,175 362,340 32,432 421,000 60,000 708,500 28,774 28,686 28,686 53,597 Total Expenditures 550,265 979,429 586,581 1,331,580 City of Longwood 182 FY 2024-2025 Proposed Budget Personnel Expenses 406-3520-541-1200 406-3520-541-1400 406-3520-541-2100 406-3520-541-2200 406-3520-541-2300 406-3520-541-2400 Operating Expenses 406-3520-541-3100 406-3520-541-3400 406-3520-541-4010 406-3520-541-4020 406-3520-541-4100 406-3520-541-4300 406-3520-541-4401 406-3520-541-4600 406-3520-541-4610 406-3520-541-4700 406-3520-541-4900 406-3520-541-5200 406-3520-541-5240 406-3520-541-5400 Capital Expenses 406-3520-541-6304 406-3520-541-6308 406-3520-541-6309 406-3520-541-6312 406-3520-541-6313 406-3520-541-6315 406-3520-541-6316 406-3520-541-6318 406-3520-541-6400 Other Expenses 406-3520-541-7100 406-3520-541-7200 406-3520-541-9300 Regular Salaries and Wages Overtime F.I.C.A. Retirement Contribution Life and Health Insurance Workers Compensation Subtotal Personnel Expenses Professional Services Other Contractual Services Travel & Per Diem Employee Development Communication Utility Services Rentals and Leases - Vehicles Repair and Maintenance Repair and Maintenance -Vehicles Printing and Binding Other Charges & Obligations Operating Supplies Fuel/Dies el/Lubricants Books, Pubs, Subs & Memberships Subtotal Operating Expenses 132,779 125,652 108,141 143,970 2,291 3,000 - 3,000 9,972 10,148 7,855 12,342 13,278 13,128 10,814 16,960 24,868 25,626 18,910 30,860 4,163 14 - 10 187,350 177,568 145,720 207,143 44,097 54,000 54,000 55,000 119,433 135,800 135,800 144,800 213 - - 250 3,121 5,275 5,275 4,050 361 1,900 1,900 1,900 19,001 20,550 20,550 21,760 9,172 4,900 4,900 4,800 53,041 77,000 77,000 75,000 1,940 10,000 10,000 10,000 - 500 500 1,000 3,776 5,300 5,300 5,300 38,836 28,000 28,000 29,500 8,040 8,000 8,000 8,000 680 950 950 980 301,710 352,175 352,175 362,340 CIP-Rock Lake Outfall 17,008 - - - CIP-Orange Avenue -Credo to Highland - - - 200,000 CIP-Update to SW Master Plan 15,424 - - - CIP-Bennett Drive/UPS Pond - 110,000 - 135,000 CIP-Master Plan Update - 25,000 - 50,000 CIP-Pipe Lining - 100,000 60,000 85,000 CIP-Lake Jane Intake & Oak St. Lake Ave. - 186,000 - - CIP-Raven Avenue Outfall - - - 200,000 Capital Equipment - - - 38,500 Subtotal Capital Expenses 32,432 421,000 60,000 708,500 Principal 24,889 25,416 25,416 25,949 Interest 3,884 3,270 3,270 2,648 Administrative Transfer - - - 25,000 Subtotal Other Expenses 28,774 28,686 28,686 53,597 City of Longwood 183 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category Capital: 53% Other: Salaries: —qqqq .4% Benefits: OperariW. 27% w 40 0 CAPITAL PROJECTS FUNDS I I :1:C3 CAPITAL PROJECT FUNDS REVENUE AND EXPENDITURES SUMMARY Revenues: Sales and Use Taxes 1,714,411 - 1,714,411 Intergovernmental 1,070,723 150,000 1,220,723 Miscellaneous - - - Other Financing Sources - 5,200,000 5,200,000 i 5,350,000 8,135,134 Transfer In: - 1,499,489 1,499,489 Fund Balances/Reserves/Net Assets 3,488,640 5,121,004 8,609,644 Total Revenues, Transfers 6,273,774 11,970,493 .. and d Balance Expenditures: Governmental - - - Public Safety - 10,825,094 10,825,094 Physical Environment 1,006,454 - 1,006,454 Transportation 4,276,950 50,000 4,326,950 Culture & Recreation - 200,000 200,000 Debt Service 45,445 224,395 269,840 Expenditures:Total ::4' 11,299,489 Transfer Out: - - - Fund Balances/Reserves/Net Assets 2,608,425 671,004 3,279,429 City of Longwood 185 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 Revenues: 1,376,215 1,908,194 1,329,334 3,488,640 310-0000-312-2000 1-Cent Sales Tax 1,234,734 1,275,095 1,275,095 1,321,351 310-0000-312-4100 Local Option Gas Tax 382,883 376,031 384,011 393,060 310-0000-325-1010 Special Assessment 14,744 18,000 18,000 16,000 310-0000-331-1100 Federal Grants/Hazard Mitigation - 247,500 247,500 911,261 310-0000-331-1200 Federal Grants/EDA Grant - 603,500 - 603,500 310-0000-331-1300 Federal Grants/FEMA PA Grant - - - - 310-0000-331-1400 Federal Grants/NRCS - - - 143,462 310-0000-334-4000 MOT Reimbursement - 628,490 428,425 - 310-0000-334-4100 FDOT- LAP #437933-1 72,811 - - - 310-0000-334-4200 MOT - LAP #446488-1 36,766 - - 250,000 310-0000-334-4300 MOT - JPA #443793-1 - - 316,002 - 310-0000-337-4000 SC hlterlocal Funding - Bike & Ped - 1,320,000 1,320,000 570,000 310-0000-337-4100 SC Interlocal Funding - Ronald Regan - 930,000 930,000 - 310-0000-337-4200 SC Interlocal Funding - Raven Outfall - - - 240,000 310-0000-361-1000 Interest Earnings 17,921 - - - Total Revenues 1,759,860 5,398,616 4,919,033 4,448,634 Total Revenues and Fund Balance 3,136,075 7,306,810 6,248,367 7,937,274 Expenditures: Operating Expenses 92,123 114,708 83,245 119,804 Capital Expenses 880,704 4,408,500 1,842,826 5,163,600 Other Expenses 833,915 833,656 833,656 45,445 Total Expenditures 1,806,742 5,356,864 2,759,727 5,328,849 City of Longwood 186 FY 2024-2025 Proposed Budget Operating Expenses 310-3100-524-3100 Professional Services 90,247 113,858 82,395 118,954 310-3520-541-3100 Professional Services 1,875 850.00 850 850 Total Operating Expenses 92,123 114,708 83,245 119,804 Capital Expenses 310-3100-524-6301 Resurfacing of Local Streets CB 14,900 20,000 - 20,000 310-3100-524-6302 ADA Transition Plan CB 27,724 50,000 50,000 100,000 310-3100-524-6303 Engineering Studies 8,362 45,000 30,000 35,000 310-3100-524-6306 Bike Share Program 5,000 6,500 6,500 12,500 310-3100-524-6308 Resurfacing of Local Streets Paving - 302,000 - 100,000 310-3100-524-6313 W Warren Ave -Complete Street 58,485 - - 525,000 310-3100-524-6314 Ronald Reagan Blvd Complete Street 1,627 49,426 - 310-3100-524-6316 Bicycle Pedestrian Plan (X Seminole Trail Connector) 46,917 - 310-3100-524-6318 Corridor Landscaping/Hardscaping 457,442 - 35,000 - 310-3100-524-6321 Sign Replacement and Minor Asphalt 91,991 95,000 25,000 95,000 310-3100-524-6322 Street Lights, Church, Historic Rosedale 216 - - - 310-3520-541-6303 Paving- Highland and Industrial - 130,000 130,000 310-3520-541-6304 Paving -Industrial Park off SR434 175,000 - 175,000 310-3520-541-6306 Stormwater and Paving Orange Ave. 250,000 6,000 200,000 310-3520-541-6307 E. Church Ave Complete Street 30,429 475,000 - - 310-3520-541-6314 Longdale Sidewalks - 350,000 - 310-3520-541-6315 Update Pedestrain and Bike Master Plan 15,246 - 9,300 - 310-3520-541-6316 Subdivision Sidewalk Connections - 150,000 150,000 75,000 310-3520-541-6317 Maine, Reider & E. Lake-S. Longwood Sidewalk- Phase I 63,676 300,000 539,900 - 310-3520-541-6318 S. Grant St. Sidewalk - Dog Track to Lk Kathryn - 120,000 6,000 75,000 310-3520-541-6319 Tullis,Marvin, Overstreet S. Longwood Sidewalk - Phase I 125,000 65,700 400,000 310-3520-541-6320 2nd Place & 12th St. Sidewalk 50,000 50,000 - 310-3520-541-6321 W. Fla., N. Milwee, W. Magnolia Sidewalk 175,000 175,000 - 310-3520-541-6322 South Pedestrian Corridor (Milwee Ave.) 58,690 400,000 400,000 20,000 310-3520-541-6323 Warren Ave Public Facility Drainage Improvements - 80,000 15,000 1,330,000 310-3520-541-6324 Bennett Drive Drainage Improvments 800,000 - 825,100 310-3520-541-6325 Traffic Signal Installation 80,000 - 50,000 310-3520-541-6326 Raven Avenue Outfall 230,000 230,000 481,000 310-3520-541-6327 Shared Use Path Designation Wayfinding - - 15,000 310-3520-541-6328 Sidewalk Construction Residential 200,000 310-3520-541-6329 Savage Road Extension 200,000 310-3520-541-6330 Drainage Improvements - Wilma, Park and Short - - - 100,000 Total Capital Expenses 880,704 4,408,500 1,842,826 5,163,600 Other Expenses 310-3520-541-7100 Principal 808,809 820,573 820,573 44,461 310-3520-541-7200 Interest 25,106 13,083 13,083 984 Total Other Expenses 833,915 833,656 833,656 45,445 Total Expenditures 1,806,742 5,356,864 2,759,727 5,328,849 City of Longwood 187 FY 2024-2025 Proposed Budget FUND BALANCE, OCTOBER 1 Revenues: 320-0000-331-7020 320-0000-331-7030 320-0000-331-7040 320-0000-361-1000 320-0000-382-1000 320-0000-384-0000 Expenditures: Operating Expenses Capital Expenses Other Expenses Cultural Facilities/FDEP/Comm Bldg 922,357 414,902 672,942 5,121,004 FRDAP- Parks 99,966 100,000 100,000 150,000 FENIA- Safe Room#4468-033R - 41,214 41,214 - Interest Earnings - 500 500 po - Transfer In 1,391,400 5,368,876 5,368,876 1,499,489 Non -Revenues Debt Proceeds 599,818 5,200,000 - 5,200,000 Total Revenues 2,091,184 10,710,590 5,510,590 6,849,489 Total Revenues and Fund Balance 3,013,541 11,125,492 6,183,532 11,970,493 2,216,203 10,668,876 940,063 11,075,094 124,395 100,000 122,465 224,395 Total Expenditures 2,340,598 10,768,876 1,062,528 11,299,489 City of Longwood 188 FY 2024-2025 Proposed Budget Capital Expenses 320-1640-513-6400 Capital Equipment - IT 599,818 128,813 - 320-2600-521-6400 Capital Equipment -Police 364,332 332,963 332,963 273,952 320-2800-522-6301 CIP-Fire Station 15 631,817 9,600,000 - 9,600,000 320-2800-522-6400 Equipment -Fire 20,002 428,100 428,100 951,142 320-3210-572-6305 CIP-Candyland Park Sports Lighting 262,200 - - - 320-3210-572-6306 CIP-AC Replacement - Parks & Rec - - 80,000 320-3210-572-6307 CIP-Floor Replacement- Parks & Recreation 40,018 - - 320-3210-572-6308 CIP-Exterior Siding Replacement - Parks & Recreation - - - 35,000 320-3210-572-6310 CIP-FRDAP 50,000 100,000 100,000 - 320-3210-572-6315 CIP-Concession Stand Renovation - - - 10,000 320-3210-572-6316 CIP-Playground Capital Equipment Candyland Park 15,017 - - 320-3210-572-6318 CIP-Candyland Perimeter Fencing - - - 75,000 320-3210-572-6400 Capital Equipment -Leisure Services - 33,500 33,500 - 320-3520-541-6400 Capital Equipment -Streets 233,000 45,500 45,500 50,000 Subtotal Capital Expenses 2,216,203 10,668,876 940,063 11,075,094 Other Expenses 320-1640-513-7100 Principal 119,156 - 119,156 119,156 320-1640-513-7200 Interest 5,239 - 3,309 5,239 320-2800-522-7300 Other Debt Services - 100,000 - 100,000 Subtotal Other Expenses 124,395 100,000 122,465 224,395 City of Longwood 189 FY 2024-2025 Proposed Budget I I 9, I I 000 REVENUE AND EXPENDITURES SUMMARY Revenues: Licenses and Permits 5,000 - 350,000 355,000 Intergovernmental 1,500,000 - - 1,500,000 Charges for Services 8,003,900 - - 8,003,900 Miscellaneous 36,100 - 5,000 41,100 Other Financing Sources - - - - Jotal Re venues: III III "II III Transfer hi: - 568,324 - 568,324 Fund Balances/Reserves/Net Assets 6,901,433 1,320,212 2,039,517 10,261,162 Fund Balance Expenditures: General Government 381,657 - - 381,657 Physical Environment 12,227,666 972,500 - 13,200,166 Debt Service 676,441 - - 676,441 Total Expenditures: 64 972,500 14,258,264 Transfer Out: 1,510,759 - - 1,510,759 Fund Balances/Reserves/Net Assets 1,649,910 916,036 2,394,517 4,960,463 City of Longwood 190 FY 2024-2025 Proposed Budget Streets & Stormwater Streets Supervisor* Maintenance Specialists B StormwaterfaewLeader Maintenance Specialists D MaintenanceSpeciatsI „ Maintenance Specialists I Special Assessment& Cemetery Maintenance Coordinator PUBLIC WORKS DEPARTMENT SHAD SMITH Director Public Works Engineer Deputy Director of Utilities & Public Works Water Plant Operator O—Uti—fifiesd Public Works Supervisor Administrative Office Manager Backflow Program Maintenance Specialists Coordinator III Senior Administrative Assistant Fire Hydrant Technician Maintenance Specialists D GIS Analyst Lift Station Operator Maintenance Specialists I The Public Works Utilities Department provides planning, design, coordination, and supervisory services for proper maintenance of the City's water distribution and wastewater systems, lift stations, and water plants. This includes a water meter installation and repair program, a septic -to -sewer conversion program, a fire hydrant and valve maintenance program, and a backflow cross -contamination prevention program. Objectives: • E. Longwood Phase III Septic to Sewer conversion. • Advertise for design of the new City of Longwood water treatment plant. • Obtain a CM at Risk manager for the water treatment plants construction and reconstruction. • Full rehabilitation of 3 lift stations. City of Longwood 192 FY 2024-2025 Proposed Budget ✓ Purchase of a new property adjacent to the Public Works facility for a new water treatment plant. ✓ Completion of the E. Longwood Phase II septic to sewer which included 120 conversions. ✓ Rehabilitation of the Historic District and Fairmont Plaza lift station. ✓ Addition of the new Acorn terrace lift station. ✓ Rehabilitation of the AC water main in the Sandalwood subdivision. ✓ Installation of new Water Service Connections in the Coventry subdivision. Performance Measures and Benchmarking Certifyall Citykflow Bac90% 90% 95% 98% Preventers Maintain and Certify City 95% 95% 96% 100% owned Fire Hydrants ' Maintain and Exercise 90% 90% 95% ° Distribution Valves Lift Station 2 2 2 2 Nl[Rehailitate Rehabi'iitate Sewer Manhole 3 1 1 2 Water Plant Efficiency Metric 92% 92% 93% 95% City of Longwood 193 FY 2024-2025 Proposed Budget Summary Public Works Director 0.5 0.5 0.5 0.5 Deputy Director of Utilities & PW 1 1 1 1 Public Works Engineer 1 0 0 0 Senior Administrative Assistant 0 0 0 1 Utilities Field Supervisor 1 1 1 1 Utilities Project Manager 1 0 0 0 Backflow Program Coordinator 1 1 1. 1 GIS Analyst 1 1 1 1 Fire Hydrant Technician 1 1 1 1 Utilities Maintenance Specialist I 3 3 3 3 Utilities Maintenance Specialist II 3 3 3 3 Utilities Maintenance Specialist III 2 2 2 2 Water Plant Operator 1 1 2 2 Lift Station Operator 1 1 1 1 TOTAL 17.5 16.5 16.5 17.5 Personnel Expenses 1,274,543 1,322,665 1,293,659 1,314,031 Operating Expenses 3,466,085 2,203,400 2,203,400 2,151,635 Capital Expense 2,804,659 9,829,000 6,223,489 8,762,000 Other Expenses 581,049 2,475,322 2,475,322 2,187,200 TOTAL 8,126,336 15,830,387 12,195,870 14,414,866 Public Utilities Fund 8,126,336 15,830,387 12,195,870 14,414,866 When comparing the adopted budget for FY2024 of $15,830,387 with proposed budget for FY2025 of $14,414,866, there is a decrease of $1,415,521. This decrease is primarily associated with operating and capital projects. Public Works Utilities maintained the same level of FTE's as in 2024. City of Longwood 194 FY 2024-2025 Proposed Budget CASH RESERVES, OCTOBER 1 5,917,123 7,588,580 5,929,036 6,901,433 Revenues 401-0000-331-1100 Federal Grants/Hazard Mitigation Grant - 566,750 566,750 600,000 401-0000-334-3106 SJRWMD/35763/E. Longwood PH II - 984,800 984,800 - 401-0000-334-3535 SG/319 H Grant-E Longwood PH H - 661,100 661,100 - 401-0000-334-3550 SG/319H (EPA)- NF118 - - - 900,000 401-0000-343-6110 Water Revenue -Billed 3,707,663 3,848,000 3,829,000 4,040,400 401-0000-343-6115 Water Surchage 5,926 6,240 6,240 6,500 401-0000-343-6120 Water Meter Connections 12,613 48,880 30,000 15,000 401-0000-343-6125 Turn-On/Turn-Off Fees 28,336 36,400 20,000 29,000 401-0000-343-6130 Operating Income -Late Charges 136,083 98,800 131,125 138,000 401-0000-343-6135 Sprinklers -Billed 11,286 15,600 13,000 15,000 401-0000-343-6140 Sewer Revenue -Billed 2,879,424 3,016,000 3,016,000 3,600,000 401-0000-343-6145 Sewer Connection Fee 34,900 208,000 208,000 150,000 401-0000-343-6150 Sewer Connection Fee 39,445 - - - 401-0000-343-6510 Other Income 1,080 10,400 10,400 10,000 401-0000-363-2020 W/S Impact Fees 202 8,000 1,000 5,000 401-0000-364-4000 Sales of Fixed Assets/Sale of Equipment 858 30,000 10,000 30,000 401-0000-365-1000 Scrap Sales 971 1,000 25,300 5,000 401-0000-369-0000 Other Miscellaneous Revenue - 500 500 100 401-0000-369-3000 Other Miscellaneous Revenue 1,000 1,000 1,000 401-0000-385-1050 SRF-Loan Proceeds WW590550 - 4,000,000 4,000,000 - Subtotal Revenues 6,858,787 13,541,470 13,514,215 9,545,000 Total Revenues and Fund Balance 12,775,910 21,130,050 19,443,251 16,446,433 Expenses Personnel Services Operating Expenses Capital Expenses Other Expenses 1,506,999 1,593,733 1,526,157 1,588,957 4,295,734 2,316,850 2,316,850 2,258,366 463,092 9,829,000 6,223,489 8,762,000 581,049 2,475,322 2,475,322 2,187,200 Total Expenses 6,846,874 16,214,905 12,541,818 14,796,523 City of Longwood 195 FY 2024-2025 Proposed Budget PUBLIC UTILITIES DEPARTMENT: Personnel Expenses 401-4120-536-1200 Regular Salaries and Wages 796,820 848,528 830,890 824,019 401-4120-536-1400 Overtime 147,169 130,000 145,820 130,500 401-4120-536-2100 F.I.C.A 69,281 72,229 72,344 70,888 401-4120-536-2200 Retirement Contribution 81,628 104,802 86,140 103,127 401-4120-536-2300 Life and Health Insurance 161,859 167,021 158,464 185,413 401-4120-536-2400 Workers Compensation 10,286 85 - 85 Subtotal Personnel Expenses 1,267,044 1,322,665 1,293,659 1,314,031 Operating Expense 401-4120-536-3100 Professional Services 73,793 177,500 177,500 54,000 401-4120-536-3400 Other Contractual Services 10,479 21,000 21,000 31,065 401-4120-536-4010 Travel and Per Diem 734 300 300 510 401-4120-536-4020 Employee Development 3,339 12,790 12,790 15,980 401-4120-536-4100 Communication 15,378 15,940 15,940 17,120 401-4120-536-4200 Postage 60 500 500 500 401-4120-536-4300 Utility Services 265,049 259,800 259,800 275,700 401-4120-536-4400 Rentals & Leases 4,409 3,000 3,000 3,000 401-4120-536-4401 Leasing of Vehicles 37,135 38,000 38,000 39,300 401-4120-536-4600 Repairs and Maintenance 112,395 111,400 111,400 129,350 401-4120-536-4610 Repairs and Maintenance -Vehicles 24,543 51,000 51,000 53,000 401-4120-536-4700 Printing & Binding - 250 250 250 401-4120-536-4900 Other Charges and Obligations 1,134,634 1,208,700 1,208,700 1,218,700 401-4120-536-4930 Amortization 215,929 - - - 401-4120-536-5100 Office Supplies 307 600 600 650 401-4120-536-5200 Operating Supplies 182,849 244,920 244,920 245,920 401-4120-536-5230 Safety Supplies 7,694 8,200 8,200 11,250 401-4120-536-5240 Fuel/Diesel/Lubricants 56,027 42,000 42,000 48,000 401-4120-536-5300 Road Materials 4,521 5,000 5,000 5,000 401-4120-536-5400 Books, Pubs, Subs & Memberships 1,344 2,500 2,500 2,350 401-4120-536-5900 Depreciation 2,062,514 - - - Subtotal Operating Expenses 4,213,133 2,203,400 2,203,400 2,151,635 Capital Expense 401-4120-536-6300 Improvements Other Than Building - - - - 401-4120-536-6301 CIP-AMI Meter Installation 279,670 401-4120-536-6303 CIP-Longdale Septic Tank Abatement 7,175 401-4120-536-6304 CIP-E.L. W Septic Tank Abatement PHI - 401-4120-536-6305 CIP-E.L. W Septic Tank Abatement PH2 23,448 5,085,000 5,747,289 - 401-4120-536-6306 CIP-E.L. W Septic Tank Abatement PH3 - 375,000 - 4,842,000 401-4120-536-6307 CIP-E.L. W Septic Tank Abatement PH4 - 400,000 401-4120-536-6315 CIP-AC Water Main Replacement - - 401-4120-536-6316 CIP-Liftstation Rehabiliation 165,000 401-4120-536-6318 CIP-Water Plant R&R 31,787 401-4120-536-6319 CIP-Locator - 401-4120-536-6321 CIP-Longwood Transmission Main - - - 401-4120-536-6324 Water Plant Replacement - 2,750,000 24,628 1,750,000 401-4120-536-6325 JPA Longwood Hills Rd Wekiva Trail 152,799 - - - 401-4120-536-6326 Landings Potable Water System Replacement - 600,000 99,785 1 625,000 401-4120-536-6327 Grant St. Master Lift Station Bypass Project 150,000 - 150,000 401-4120-536-6328 Reclaimed Irrigation Expansion 50,000 50,000 - 401-4120-536-6329 Hidden Oaks Septic Tank Abatement - - F 401-4120-536-6330 Floodproofing of 3 Liftstations (#3,#10,#23) 389,000 405,000 401-4120-536-6331 Georgia LS Emergency Generator 325,000 - 345,000 401-4120-536-6400 Capital Equipment - 105,000 105,000 245,000 Subtotal Capital Expenses 463,092 9,829,000 6,223,489 8,762,000 City of Longwood 196 FY 2024-2025 Proposed Budget PUBLIC UTILITIES DEPARTMENT: Other Expenses 401-4120-536-7100 401-4120-536-7200 401-4120-536-7300 401-4120-536-9300 401-4120-536-9301 401-4120-536-9302 401-4120-536-9500 Principal 593,430 593,430 597,155 Interest 85,580 83,012 83,012 79,286 Debt Services Costs 41,939 - - - Administrative Transfer 625,015 682,380 682,380 942,435 Transfer Out- RR Water 191,989 323,785 323,785 161,989 Transfer Out- RR Sewer 446,335 792,715 792,715 406,335 Asset Reclassification (809,810) - - - Subtotal Other Expenses 581,049 2,475,322 2,475,322 2,187,200 City of Longwood 197 FY 2024-2025 Proposed Budget CASH RESERVES, OCTOBER 1 ADD REVENUES: 587,016 725,340 833,212 1,320,212 Revenues 402-0000-361-1000 Interest Earnings 18,373 - 15,000 - 402-0000-382-1000 Interfund Transfer from Utility Fund 191,989 323,785 323,785 161,989 402-0000-382-1020 Transfer In/Wastewater 446,335 792,715 792,715 406,335 Subtotal Revenues 656,697 1,116,500 1,131,500 568,324 Total Revenues 1,243,713 1,841,840 1,964,712 1,888,536 DEDUCT EXPENSES: Operating Expenses 402-4120-536-3100 Professional Services 105 20,000 20,000 20,000 402-4120-536-3400 Other Contractual Services 14,511 7,500 7,500 7,500 402-4120-536-4600 Repair and Maintenance 102,643 288,000 288,000 313,000 402-4120-536-5200 Operating Supplies 29,473 54,000 54,000 52,000 Subtotal Operating Expenses 146,732 369,500 369,500 392,500 Capital Expenses 402-4120-536-6302 Water Service Line R&R - 220,000 - 220,000 402-4120-536-6314 CIP-Water Meter R&R - - - - 402-4120-536-6315 CIP-AC Water Main Replacement -Design 41,257 875,000 20,000 100,000 402-4120-536-6316 CIP-Liftstation Rehabiliation 65,877 100,000 100,000 115,000 402-4120-536-6317 Sanitary Sewer I & 11 Rehabilitation 15,067 20,000 20,000 22,500 402-4120-536-6318 Water Plant R&R 52,135 40,000 40,000 40,000 402-4120-536-6319 Liftstation Emergency Pump Replacemei 45,885 - - - 402-4120-536-6320 Mahole Repair and Coating - 35,000 35,000 37,500 402-4120-536-6321 Generator Replacement - - , 45,000 402-4120-536-6322 Hospital Rebuild - 60,000 60,000 - 402-4120-536-6400 Capital Equipment 43,549 - - - Subtotal Capital Expenses 263,769 1,350,000 275,000 580,000 Total Expenses 410,501 1,719,500 644,500 972,500 City of Longwood 198 FY 2024-2025 Proposed Budget FY2025 Expenditure by Category Capital: 60% ii I AZ. It CASH RESERVES, OCTOBER 1 1,176,124 1,313,124 1,327,517 2,039,517 ADD REVENUES: Revenues 403-0000-324-2110 Water Impact Fees 67,296 300,000 310,000 250,000 403-0000-324-2120 Sewer Impact Fees 65,261 400,000 400,000 100,000 403-0000-361-1000 Interest Earnings 18,836 2,000 2,000 5,000 Subtotal Revenues 151,393 702,000 712,000 355,000 Total Revenues 1,327,517 2,015,124 2,039,517 2,394,517 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 - - - - City of Longwood 200 FY 2024-2025 Proposed Budget I I r� • • • • CAPITAL IMPROVEMENT PROGRAM I I CAPITAL IMPROVEMENT PLAN: _AL 1: FIVE-YEAR CAPITAL IMPROVEMENT PLAN The Capital Improvement Plan (CIP) is a multi -year prioritized schedule of improvements that lists each capital improvement by the year it is intended to be purchased or commenced. The City's five-year CIP is updated on an annual basis as capital needs are assessed by the City Commissioners, the City Manager, Department Directors, and their staff. This plan allows the City to identify the need for repair or replacement of existing facilities, public access improvements, if new facilities might be needed in the future, and how projects may impact long-term operating and maintenance costs. Each year during the annual budget process Departments must submit annual updates and new requests for review. The CIP is then reviewed by the City Manager to ensure the incorporation of all necessary capital improvements considering the impact on operating costs, if required by state law or mandate, if necessary, and if will improve quality of life. The projects that are tentatively approved by the City Manager, are then incorporated into the annual budget including operating and maintenance expenses, if any, and submitted as part of the annual operating budget for City Commission adoption. The remaining years of the capital program serve as a guide for future planning which is reviewed and modified in subsequent years where applicable. New projects are proposed with the estimated cost, description, and anticipated funding sources Capital improvement projects vary in scope. Some may require years of planning and construction while others may be completed in a shorter timeframe. The City's five-year CIP encompassing FY25 through FY29 totals $121,088,453. The first year of the five-year plan, which is formally adopted by the City Commission, totals approximately $26,591,284 for FY25. This section includes a summary schedule of all City capital projects and the funding sources for current year for adoption. The project detail sheets include a project number, a detailed description of the project with an explanation as to why this project is needed, the impact on the current year's operating budget, and the funding source(s). City of Longwood 201 FY 2024-2025 Proposed Budget FY REVENUES: 26 28 Total 24-25 2FY 26-27 27 2FY Grant 99,000 99,000 99,000 - - 99,000 FY FY FY FY FY Total Cost PROTECT DESCRIPTION 24-25 25-26 26-27 27-28 28-29 Five Year Plan FD22112 FD-Fire Station 17 Addition 99,000 99,000 Fund Total 99,000 99,000 FY FY FY FY FY REVENUES: Total 24-25 25-26 26-27 27-28 28-29 Impact Fees 8,695 - 8,695 8,695 8,695 FY FY FY FY FY Total Cost PROJECT DESCRIPTION 24-25 25-26 26-27 27-28 28-29 Five Year Plan FD25118 FD-Forcible Entry Training Door 8,695 8,695 Fund Total 8,695 - 8,695 REVENUES: FY FY FY FY FY Total 24-25 25-26 26-27 27-28 28-29 Impact Fees 70.000 35,000 17,000 122,000 70,000 35,000 17,000 122,000 FY FY FY FY FY Total Cost PROJECT DESCRIPTION 24-25 25-26 26-27 27-28 28-29 Five Year Plan PW25112 PW-Awning 15,000 35,000 17,000 67,000 PW25112 PW-Forklift Telehandler 55,000 - - 55,000 Fund Total 70,000 35,000 17,000 - 122,000 REVENUES: One Cent Sales Tax, Local Option Gas Taxes, Grants, and Paving Assessments City of Longwood FY FY FY FY FY Total 24-25 25-26 26-27 27-28 28-29 5,163,600 5,257,500 9,104,585 8,033,000 1,730,000 29,288,685 5,163,600 5,257,500 9,104,585 8,033,000 1,730,000 29,288,685 202 FY 2024-2025 Proposed Budget REVENUES: FY FY FY FY FY Total 24-25 25-26 26-27 27-28 28-29 One Cent Sales Tax, Local Option Gas Taxes, Grants, and 5,163,600 5,257,500 9,104,585 8,033,000 1,730,000 29,288,685 Paving Assessments 5,163,600 5,257,500 9,104,585 8,033,000 1,730,000 29,288,685 PROJECT DESCRIPTION FY FY FY FY FY Total Cost 24-25 25-26 26-27 27-28 28-29 Five Year Plan PF19100 Resurfacing of Local Streets CB 20,000 35,000 30,000 30,000 40,000 155,000 PF19101 ADA Transition Plan CB 100,000 50,000 50,000 65,000 65,000 330,000 PF19102 Engineering Studies 35,000 35,000 35,000 35,000 35,000 175,000 PF19103 Best Foot Forward Program 12,500 12,500 13,500 - - 38,500 PF20100 Sign Replacement, Minor Asphalt and Concrete 95,000 100,000 100,000 100,000 100,000 495,000 PF20101 W Warren Ave -Paving & Drainage 525,000 - - 5,133,000 - 5,658,000 PF21100 Resurfacing of Local Streets Paving 100,000 100,000 110,000 100,000 110,000 520,000 PF22100 Paving -Highland and Industrial 130,000 - - - - 130,000 PF22101 Stormwater and Paving Orange Ave. 200,000 1,000,000 - 1,200,000 PF22102 E. Church Ave Complete Street - 30,000 2,876,085 2,906,085 PF22103 Longdale Sidewalks - 30,000 1,600,000 1,630,000 PF22105 S. Grant St. Sidewalk - Dog Track to Lk. Kathryn 75,000 - - 75,000 PF22110 S. Ped Corridor (Milwee) 20,000 20,000 PF22111 Subdivision Sidewalk Connections 75,000 200,000 275,000 PF23100 Tullis,Marvin, Overstreet S. Longwood Sidewalk - P 400,000 - 400,000 PF23103 Paving- Industrial Park off SR 434 175,000 175,000 PF24100 Warren Ave Public Facility Drainage Improvements 1,330,000 1,330,000 PF24103 Traffic Signal Installation - W SR 434 50,000 600,000 650,000 PF24104 Bennett Drive Drainage Improvements 825,100 - 825,100 PF24105 Raven Avenue Outfall 481,000 481,000 PF25119 Shared Use Path Designation and Wayfmding 15,000 - 20,000 - 15,000 50,000 PF25120 Sidewalk Construction - Residential 200,000 150,000 150,000 150,000 150,000 800,000 PF25121 Savage Road Extension 200,000 200,000 3,550,000 - - 3,950,000 PF25122 Drainage improvments- Wilma, Park and Short 100,000 1,265,000 - 100,000 1,465,000 PF26100 Paving Sleepy Hollow - 950,000 - 950,000 PF26113 Paving S. Grant St 450,000 - 450,000 PF26114 Candyland Stormwater Improvements 200,000 - 1,250,000 - 1,450,000 PF26115 Traffic Calming Initiative 50,000 20,000 20,000 15,000 105,000 PF27103 Paving Sandlewood Subdivision - 550,000 - - 550,000 PF28103 Paving Baywood Industrial Park - 800,000 800,000 PF28104 Sidewalk Construction - Commercial 150,000 - 150,000 PF28105 Intercity Trails from BPMP 200,000 250,000 450,000 PF29100 Paving Springwood, Lake Ruth, Tiberon - 650,000 650,000 Fund Total 5,163,600 5,257,500 9,104,585 8,033,000 1,730,000 29,288,685 PROJECTSCAPITAL 1 REVENUES: FY FY FY FY FY Total 24-25 25-26 26-27 27-28 28-29 Grants and Loan Proceeds 11,199,489 5,046,465 925,179 1,128,488 73,952 18,373,573 11,199,489 5,046,465 925,179 1,128,488 73,952 18,373,573 FY FY FY FY FY Total Cost PROJECT DESCRIPTION 24-25 25-26 26-27 27-28 28-29 Five Year Plan FD19104 Fire Station 15 9,600,000 - - - - 9,600,000 FD26103 Fire Station 17 - 3,200,000 - 3,200,000 FD24113 Rescue Remount - 500,000 500,000 FD25114 Fire Engine 850,000 - 850,000 City of Longwood 203 FY 2024-2025 Proposed Budget FD25117 Motorola Portable Radios FD26112 Fire Engine IT23110 Datacenter Refresh Project IT26106 Firewall IT27100 Switch & Wireless Infra Replace PD19106 Patrol Vehicle Replacement PD20102 Police Motor Cycles PD25109 Body Worn Cameras Program PD25116 Police Portable Radio Replacement Program PD26107 Laptop Computers LS25103 AC Replacement LS25104 Community Building Siding Replacement LS25105 Concession Stand Renovation LS25107 Candyland Perimeter Fencing LS26104 Playground Equipment LS26116 Multi -Use Utility Machine PW25110 Air Conditioning Replacement PW25125 Vehicle Purchase (Lease) PW26108 F-650 PW26109 36" Blinker Stop Signs PW26110 Skid Steer PW26111 Arrow Board PW27101 Message Board PW27102 F-250 PW28101 Mower Zero Turn REVENUES: Public Utilities Fund Revenues PROJECT DESCRIPTION 101,142 101,142 101,142 303,426 - 550,000 - 550,000 124,395 124,935 124,395 373,725 - 25,000 - 25,000 - - 108,000 - 108,000 115,000 370,283 377,690 385,246 1,248,219 - 28,153 - 29,290 57,443 73,952 73,952 73,952 73,952 73,952 369,760 85,000 85,000 85,000 85,000 - 340,000 - 180,000 - - 180,000 80,000 - 80,000 35,000 35,000 10,000 10,000 75,000 - 75,000 - 10,000 10,000 - 34,000 34,000 25,000 100,000 125,000 25,000 - 25,000 - 75,000 75,000 8,000 8,000 75,000 75,000 6,000 - 6,000 - - 20,000 20,000 55.000 - 55,000 35,000 35,000 Fund Total 11,199,489 5,046,465 925,179 1,128,488 73,952 18,373,573 PU21102 Water Plant Replacement PU21105 E.LW Septic Tank Abatement Ph. 3 PU23106 Coventry Potable Water System Replacement PU23107 Grant St. Master Lift Station Bypass Project PU23109 Reclaimed Irrigation Expansion PU24109 Floodproofmg of 3 Liftstations (#3,#10,#23) PU24110 Georgia LS Emergency Generator PU24112 Portable Pump 6" PU24114 New Utility Truck - F250 Utility Bed PU25101 E.LW Septic Tank Abatement Ph. 4 PU25111 F450 Crane Truck PU25112 Forklift Telehandler PU25115 Vehicle Purchase (Lease) PU26102 E.LW Septic Tank Abatement Ph. 5 PU26115 Landings Potable Water System Replacement PU27104 NW LW Septic Tank Abatement PU28100 Hidden Oaks Septic Tank Abatement FY FY FY FY FY Total 24-25 25-26 26-27 27-28 28-29 8,762,000 5,750,000 25,625,000 23,501,000 4,400,000 68,038,000 8,762,000 5,750,000 25,625,000 23,501,000 4,400,000 68,038,000 FY FY FY FY FY Total Cost 24-25 25-26 26-27 27-28 28-29 Five Year Plan 1,750,000 250,000 20,000,000 20,000,000 400,000 42,400,000 4,842,000 - - - - 4,842,000 625,000 625,000 150,000 - 150,000 - 100,000 100,000 405,000 - 405,000 345,000 - - 345,000 - 60,000 60,000 120,000 - 75,000 - 75,000 400,000 4,290,000 4,690,000 130,000 - 130,000 s,; nnn 55 nnn 425,000 5,100,000 - 5,525,000 650,000 - 650,000 - 425,000 3,016,000 3,441,000 - 425,000 4,000,000 4,425,000 Fund Total 8,762,000 5,750,000 25,625,000 23,501,000 4,400,000 68,038,000 City of Longwood - 204 FY 2024-2025 Proposed Budges REVENUES: FY FY FY FY FY Total 24-25 25-26 26-27 27-28 28-29 Public Utilities Fund Revenues 580,000 825,000 555,000 910,000 540,000 3,410,000 580,000 825,000 555,000 910,000 540,000 3,410,000 FY FY FY F' FY Total Cost PROJECT DESCRIPTION 24-25 25-26 26-27 27-28 28-29 Flve Year Plan RR20103 Water Service Line R&R 220,000 120,000 130,000 140,000 150,000 760,000 RR20104 AC Water Main Replacement- Design Included 100,000 475,000 105,000 500,000 110,000 1,290,000 RR20105 Lift Station Rehabilitation 115,000 130,000 145,000 160,000 170,000 720,000 RR20106 Sanitary Sewer I & I Rehabilitation 22,500 22,500 25,000 27,500 27,500 125,000 RR20107 Water Plant R & R 40,000 40,000 40,000 40,000 40,000 200,000 RR21104 Lift Station Emergency Pump Replacement - - 70,000 - - 70,000 RR23108 Manhole Repair & Coating 37,500 37,500 40,000 42,500 42,500 200,000 RR25102 Generator Replacement 45,000 - - - - 45,000 Fund Total 580,000 825,000 555,000 910,000 540,000 3,410,000 STORMWATER FUND 41. REVENUES: FY FY FY FY FY Total 24-25 25-26 26-27 27-28 28-29 Stormwater Fees 708,500 330,000 450,000 150,000 110,000 1,748,500 708,500 330,000 450,000 150,000 110,000 1,748,500 FY FY FY F' FY Total Cost PROJECT DESCRIPTION 24-25 24-25 24-25 27-28 28-29 Five Year Plan SW19105 Rock Lake Outfall - 165,000 - - - 165,000 SW21101 Bennett Drive/UPS Pond 135,000 - 135,000 SW21103 Orange Avenue -Credo to Highland 200,000 - 200,000 SW23104 Master Plan Project Update Plan 50,000 - - 50,000 - 100,000 SW23105 Pipe Lining 85,000 100,000 100,000 100,000 110,000 495,000 SW24105 Raven Outfall 200,000 - - - - 200,000 SW25106 Multiparameter Water Quality Meter 9,000 9,000 SW25123 Aqua Master Pond Fountain 19,000 19,000 SW25124 Vehicle Purchase (Lease) 10,500 - - 10,500 SW26101 Commerce Circle-IndustryRd-Commerce - 65,000 350,000 415,000 Fund Total 708,500 330,000 450,000 150,0110 110,0110 1,748,500 Grand Total All Funds 2695919284 179243,965 36,676,764 33,7229488 6,853,952 121,088,453 City of Longwood 205 FY 2024-2025 Proposed Budget FORCIBLE ENTRY TRAINING DOOR Project #FD25118 Description: Staub's " The all-purpose door" forcible entry simulator combo unit Positive Impact on Services: The addition of a ladder truck will bring about an increase in truck company operations including forcible entry. This prop will allow for training at the company level. The prop is portable and will be used for realistic training scenarios. Negative Impact on Services: Failure to purchase limits exposure to forcible entry techniques potentially causing delay in services. Fund/Account 135-2800-522-6400 Status New Project Timeline 2024-2025 Design: Construction: Completion: 2024-2025 Department Fire Department Contact Person Michael Peters Spent -to -Date Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Totals City of Longwood 206 FY 2024-2025 Proposed Budget Forklift Telehandler Project #PW25112 Description: Purchase of a brand new Caterpillar TH255C Telehandler. Positive Impact on Services: A telehandler surpasses a typical forklift in versatility due to its telescopic arm, enabling higher and farther -reaching capabilities compared to a standard forklift. Additionally, the telehandler accommodates additional city owned various attachments, enhancing its adaptability for diverse tasks and roles. Negative Impact on Services: Continue using the old off -road forklift with its limited capabilities. 401-4120-536-6400 Fund/Account 137-3520-541-6400 Status New Project Timeline Design: N/A Construction: N/A Completion: N/A Department Streets & Utilities Contact Person Matt Hockenberry Spent -to -Date N/A Financial Information Funding Type Funding Sources FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Utilities Enterprise Fund 55,000 PW/Admin Impact Fees 55,000 Totals 110,000 - - - Expenditure Activity s/Expe FY 2025 uses FY 2026 FY 2027 FY 2028 FY 2029 Purchase of Equipment 110,000 Totals Operational Activity 110,000 p.Expenditures/Expenses FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Maintenance 1,000 1,250 1,500 1,500 Totals City of Longwood 207 1,000 1,250 1,500 1,500 FY 2024-2025 Proposed Budget AWNING Project #PW25107 Description: Carport Central awnings will be used to cover the material bins, gas pumps, and heavy equipment/vehicles parking at the Public Works yard. Additionally, another awning will be installed to cover the multiple trash pumps and generators stored at Pat's Pond. Positive Impact on Services: The awnings will provide additional cover and protection from the elements for our vehicles and heavy equipment, helping to prolong their lifespan. Additionally, the awning covering the raw materials bins will protect them from rain, preventing materials from washing away into our stormwater system. Negative Impact on Services: Prolonged exposure to harsh elements will reduce the lifespan of the heavy equipment and vehicles being stored. Additionally, the raw materials in the bins will continue to erode periodically due to rain and wind, increasing maintenance activities in the Public Works yard. Fund/Account 137-3520-541-6400 Status New Project Timeline Design: N/A Construction: N/A ' Completion: N/A UT Department Streets Contact Person Matt Hockenberry Spent -to -Date Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Admin/PW Impact Fund 15,000 35,000 17,000 Totals 15,000 35,000 17,000 - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Product Purchase and Installation 15,000 35,000 17,000 Totals lulals - - - - - City of Longwood 208 FY 2024-2025 Proposed Budget RESURFACING OF LOCAL STREETS Proiect #PF19100 Description: Pavement management and prioritizaton. Includes construction inspection, design and geotechnical investigation for resurfacing of city roads. Positive Impact on Services: Helps manage the Pavement program to ensure the streets resurfaced are done based on need. Additionally, makes sure the road is designed appropriately for future conditions and it is inspected so that the producet recieved meets the city standards. Negative Impact on Services: Poor quality of pavement and shorter life. Poor prioritization so needs are not recognized properly. Fund/Account 310-3100-524-6301 Status On -going Project Timeline Design: Annually Construction: N/A Completion: Annually Department Public Works Engineering Contact Person Shad Smith Spent -to -Date $ 107,780 Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Gas Tax 20,000 35,000 30,000 30,000 40,000 Totals Activity FY 2025 FY 2026 FY 2027 FY 2028 1 FY 2029 Engineeing, Inspection, Rating 20,000 35,000 30,000 30,000 40,000 Totals 20,000 35,000 30,000 30,000 40,000 Totals - - - - City of Longwood 209 FY 2024-2025 Proposed Budget ADA TRANSITION PLAN Project #PF19101 Description: To comply with the Federal American's With Disabilities Act. The City is responsible to continually update its mandatory Transition Plan. This includes monitoring, planning, design and construction improvements. Positive Impact on Services: To ensure people with disabilities have public accommodation such as ADA compliant signs, sidewalks, and curb ramps, and accessible parking, etc. Negative Impact on Services: Improper ADA markings, compliance issues, potential safety issues. Possibility for lawsuits for non-compliance. Also, could hinder ability for any and all Federal grant funding. Fund/Account 310-3100-524-6302 Status On -going Project Timeline LONGWOOD Design: Annually F LU k I ❑ N City of Longwood Construction: Annually Americans with Disabilities Completion: N/A Act (ADA) Self -Evaluation $ Transition Plan Department Public Works Engineering Contact Person Shad Smith Spent -to -Date $ 180,966 �F 1� Funding a FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Infrastructure Sales Tax 100,000 50,000 50,000 65,000 65,000 Totals 100,000 50,000 50,000 65,000 65,000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 50,000 50,000 50,000 65,000 65,000 Plan Uvdate 50,000 Totals City of Longwood 210 FY 2024-2025 Proposed Budget ENGINEERING STUDIES Proiect 4PF19102 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 analysis and data collection. Negative Impact on Services: Not able to respond to needed inquiries with appropriate expertise. Fund/Account 310-3100-524-6303 Status On -going Project Timeline Design: N/A Construction: N/A Completion: N/A Department Public Works Engineering Contact Person Shad Smith Spent -to -Date $ 26,721 City of Longwood 5tormwater Master Plan Phase III - Existing Conditions Analysis and 5tormwater Modeling ENGINEERING REPORT.' Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Facilities Fund - Gas Tax 35,000 35,000 35,000 35,000 35,000 Totals 35,000 35,000 35,000 35,000 35,000 Activity Expenditures/Expenses FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Engineering Services 35,000 35,000 35,000 35,000 35,000 Totals 35.000 35.000 35.000 35.000 35.000 Totals - - - - - City of Longwood 211 FY 2024-2025 Proposed Budget BEST FOOT FORWARD PROGRAM Project #PF19103 Description: Safety initiative program serving the geographical boundries in Orange, Osceola, and Seminole Counties, follows the NHTSA's approach to increase driver awareness in compliance with Florida's crosswalks Best Foot Forward program. This is a partnership with Public Works, Community Development, and the Police Department to encourage drivers to yield to pedestrian and bicycles. We are participating as are many other cities and counties in the three county Metroplan area. This project also helps to move forward with our complete streets policy. Positive Impact on Services: Provides safety and mobility enhancements to the City's Bike and Pedestrian network. Assists the City, County and FDOT move forward with Vision Zero goal of zero fatalities. Negative Impact on Services: Lack of driver compliance with failure to yield for pedestrians in a crosswalk. Greater chance of injuries and fatalities in Longwood. Potential loss of oportunities for grant funds. Fund/Account 310-3100-524-6306 Status On -going Project Timeline Design: Annually Construction: None Completion: None Department Public Works Engineering Contact Person Shad Smith Spent -to -Date $ 10,000 Funding Type I FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Facilities Fund - Gas Tax & Sales Tax 1 12,500 12,500 13,500 Totals lutaIN - - - - - City of Longwood 212 FY 2024-2025 Proposed Budget SIGN, CONCRETE AND ASPHALT REPLACEMENT Proiect #PF20100 Description: Capital 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: 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: 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. Fund/Account 310-3100-524-6321 Status (New, Carryforward, On -going) 5TA Project Timeline LAB STATE LAW Design: N/A ro Construction: Annually v IMIiHIM TO Completion: N/A `R0S"`"" * Department Public Works Engineering WiTNIN Contact Person Shad Smith CROSSWALK - Spent -to -Date $ 99,893 Totals 95,000 100,000 100,000 100,000 100,000 Activity I FY 2025 1 FY 2026 FY 2027 FY 2028 FY 2029 I - I - I - I - 1 - Totals 95,000 100,000 100,000 100,000 100,000 Operational Impact: Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None Anticipated Totals - - - City of Longwood 213 FY 2024-2025 Proposed Budget WEST WARREN AVENUE - PAVING & DRAINAGE Project #PF20101 Description: aka W. Warren Avenue Complete Street Project Project will entail study, design and construction to make W. Warren Ave meet the intent of the City's Complete Street Policy. This work includes wider sidewalks, bike facilities, signage, street scape, and wayfinding. Limits are from St. Laurent to S. Milwee Street. The first phase, a study, was funded by FDOT LAP and local funds. The Design is currently programmed in the FDOT work program for 2024. The latest estimate to complete the design is $525,000. Positive Impact on Services: Improves local mobility, aesthetics, drainage and traffic safety. Negative Impact on Services: Roadway is not a bicycle and pedestrian friendly corridor. Drainage flooding without stormwater treatment. Fund/Account 310-3100-524-6313 Status On -going Project Timeline Design: FY24-25 Construction: FY26-27 Completion: FY27/28 Department Public Works Engineering Contact Person Eric Nagowski Spent -to -Date $ 357,064 Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FDOT LAP Grant 350,000 4,633,000 Infrastructure Sales Tax 175,000 500,000 Totals 525,000 - 5,133,000 - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Design 525,000 Construction 5,133,000 Totals 525.000 5-133.000 - Operational Impact: Expenditures/Expenses Totals - - - - City of Longwood 214 FY 2024-2025 Proposed Budget RESURFACING OF LOCAL STREET PAVING Project #PF21100 Description: Annual paving of city streets as per the Pavement Management and Prioritizaton Plan. Road to be determined year by year. Positive Impact on Services: Extend the life of the city streets of Longwood. Increased rideability and safety. Will also included new striping. Negative Impact on Services: Mass failure of roadways in City which will create higher long term repairs cost and reconstruction cost. Fund/Account 310-3100-524-6308 Status On -going Project Timeline Design: N/A Construction: Annually Completion: N/A Department Public Works Engineering Contact Person Eric Nagowski Spent -to -Date $ 343,646 Totals 100.000 100.000 110.000 100.000 110.000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 100.000 100mo 110.000 100.000 110.000 Totals Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None - - City of Longwood 215 FY 2024-2025 Proposed Budget PAVING -HIGHLAND AND INDUSTRIAL Project #PF22100 Description: Industry Road and Highland Street were rated a fair to poor in the 2023 pavement condition assessment. Due to the low rating and poor condition, these streets are a high priority. Annual paving of city streets as per the Pavement Management and Prioritization Plan. Positive Impact on Services: Roadway repairs reduces the need for major rehabilitation to roadways. Reduce filling of pot holes and possible claims of car damage. New striping and smoother roads which lead to a safer roadway. Negative Impact on Services: Not able to properly manage our resurfacing of streets in the city. Excessive pot holes and claims for repairs by users of the roadways. More damage from rains and storms due to poor asphalt surface. Fund/Account 310-3520-541-6303 Status Carryforward Project Timeline Design: N/A Construction: FY 2024 Completion: FY 2025 Department Public Works Streets Contact Person Eric Nagaowski Spent -to -Date - Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Facilities Fund 130,000 Totals 130,000 - - Expenditures/Expenses- Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 130.000 Totals 130,000 Operational Impact: Expenditures/Expenses Totals - - - - City of Longwood 216 FY 2024-2025 Proposed Budget STORMWATER AND PAVING ORANGE AVENUE Project #PF22101 & SW21103 Description: Update the stormwater system on Orange Ave. to alleviate flooding especially in areas where school children walk. Outfall pipe to Lake Gem will need to be replaced. Drainage Limits from Credo St. to Highlands St. and resurfacing limits from Credo to US 17-92. Project funding is split between the Public Facilities and the Stormwater funds with anticipated funding from HMGP Hurricane Ian Grant. Positive Impact on Services: Alleviate flooding along Orange Avenue so to provide a safe route for pedestrians and motorists. Also, resurface road with new pavement surface and striping. Reduce standing water in an area that is prone to flooding due to lack of stormwater drainage system. School kids will no longer have to walk home on flooded sidewalks. Negative Impact on Services: Continue to have localized flooding and possibly lowering of property values. Danger for elementary school kids walking home in flooded road and sidewalk. Also, continued pavement failure which can affect utility service. 310-3520-541-6306 Fund/Accounts 406-3520-541-6308 Status On -going Project Timeline Design: FY 2025 Construction: FY 2026 Completion: FY 2026 Department Public Works Streets Contact Person Shad Smith Spent -to -Date $ - Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Stormwater Fund 200,000 Gas Tax and Infrastructure Penny Tax 1,000,000 Totals 200,000 1,000,000 - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Design 200,000 - Construction - 1,000,000 Totals 200,000 1,000,000 - - City of Longwood 217 FY 2024-2025 Proposed Budget S. GRANT ST. SIDEWALK -DOG TRACK TO LK. KATHRYN Project #PF22105 Description: Provide a continuous sidewalk from then end of the Columbus harbor Neighborhood all the way to Dog Track Road. Currently there is not a sidewalk connection to Dog Track Road. This project will include approximately 1750 Linear feet of sidewalk. This project is funded through the Seminole County 3rd Generation Penny Sales Tax. Positive Impact on Services: Provide more access for the local residents to walk or bike on the sidewalks for basic transportation or for exercise. These sidewalk will lead to citizens being healthier and will improve pollution from less automobiles on the road. Negative Impact on Services: Discourage citizens in these neighborhoods from walking or will have to walk in the streets or on the grass shoulders. Fund/Account 310-3520-541-6318 Status Carryforward Project Timeline Design: N/A Construction: Fall 2025 Completion: FY 2025 Department Public Works Streets Contact Person Shad Smith Spent -to -Date 2,000 3rd Gen. Totals 75,000 - Operational - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None Anticipated - - - Totals - - - - City of Longwood 218 FY 2024-2025 Proposed Budget S. PEDESTRIAN CORRIDOR (MILWEE) Proiect #PF22110 Description: Provide a sidewalk on the north side of Milwee Avenue from SR 434 north to W. Warren Ave. This project is on Metroplan's TIP and funding for construction is in the FDOT 5 year work program. Design is paid for by the city through the Penny Sales Tax. FDOT FM number is 444681-1-58-01. The project is anticipated to start construction in September of 2024 at an estimates $435,925 to build. $428,425 will be paid for by federal funds and the city will pay the remaining $7,500. Positive Impact on Services: Allow a sidewalk on the North side and emergency room entrance of South Seminole Hospital. This will allow for a pedestrian path from Rieter Park and Fire Station 15 to SR 434 and the Hospital. Negative Impact on Services: Poor Access to the hospital. More street crossings for pedestrians to get to the facilities on the west side of Milwee. Fund/Account 310-3520-541-6322 Status Carryforward Project Timeline Design: Completed 2/2/2024 Construction: Jun-24 Completion: FY 25 Department Public Works Streets Contact Person Eric Nagowski Spent -to -Date 117,893 Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Facilities Fund - 3rd Gen Penny Sales Tax 20,000 Totals 20-000 - - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction Contingency 20,000 Totals Totals - - - - City of Longwood 219 FY 2024-2025 Proposed Budget SUBDIVISION SIDEWALK CONNECTIONS Proiect #PF22111 Description: There currently exists a few neighborhoods that have sidewalk but the sidewalk does not connect to the main road. Some of the locations that need to be designed and constructed are at the following locations: E.E. Williamson Rd and Waverly Dr., Rangeline Road and Marin Dr., Stone Ct and Longwood Hills Rd. and Longwood Hills Rd. and Hearthstone Ln., W. Church Ave and Tiberon Cove Rd. This project is funded through the Seminole County 3rd Generation Penny Sales Tax. Positive Impact on Services: Allow citizens and school children access to collector roadways by sidewalk which will keep them safer and more comfortable. Also will encourage them citizens to have healthier walking habits. Many of these corners are bus stops so sidewalk will give school kids a place to stand. Negative Impact on Services: Discourage citizens in these neighborhoods from walking or they will have to walk in the streets. Fund/Account 310-3520-541-6316 Status C arryforwa rd Project Timeline Design: FY 2024 Construction: FY 2024 Completion: FY 2025 Department Public Works Streets Contact Person Shad Smith Spent -to -Date 50,000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 75,000 Totals Totals - - - - - City of Longwood 220 - FY 2024-2025 Proposed Budget TULLIS, MARVIN, OVERSTREET - S. LONGWOOD SIDEWALK P-II Project #PF23100 Description: Provide sidewalk connectivity on the street grid of the south Longwood area. It includes sidewalk on Tullis Ave. Overstreet Ave. and Marvin Ave. Overstreet and Marvin will go from Ronald Reagan to S. Grant St. and Tullis will proceed from S. Oleander to S. Grant St. This project is funded through the Seminole County 3rd Generation Penny Sales Tax. Positive Impact on Services: Provide more access for the local residents to walk or bike on the sidewalks for basic transportation or for exercise. Will provide better access to Lyman High school particularly Marvin Ave. since it is adjacent to the high school. These sidewalk will lead to citizens being healthier and will improve pollution from less automobiles on the road. Negative Impact on Services: Discourage citizens in these neighborhoods from walking or will have to walk in the streets or on the grass shoulders. Increased safety for school children going to school. Fund/Account 310-3520-541-6319 Status On -going Project Timeline Design: FY 2024 Construction: FY 2025 Completion: FY 2025 Department Public Works Streets Contact Person Shad Smith Spent -to -Date 64,451 3rd Gen. Totals 400,000 - - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 400,000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None Anticipated - Totals - - - City of Longwood 221 FY 2024-2025 Proposed Budget PAVING -INDUSTRIAL PARK OFF SR 434 Project #PF23103 Description: Annual paving of city streets as per the Pavement Management and Prioritizaton Plan. Industry Road and Commerce Way was determined in be in high need of resrufacing. Positive Impact on Services: Roadway repairs reduces the need for major rehabilitation to roadways. New striping and smoother roads lead to a safer roadway for the property owners and business owners. Negative Impact on Services: Not able to properly manage our resurfacing of streets in the city. Excessive pot holes and claims for repairs by users of the roadways. More damage from rains and storms due to poor asphalt surface. Fund/Account 310-3520-541-6304 Status Carryforward Project Timeline Design: FY 2024 Construction: FY 2024 Completion: FY 2025 Department Public Works Streets Contact Person Shad Smith Spent -to -Date - Totals 175,000 - - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 175,000 Totals 175,000 - Operational p•Expenditures/Expenses Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Totals - - - - - City of Longwood 222 FY 2024-2025 Proposed Budget WARREN AVE. PUBLIC FACILITY DRAINAGE IMPROVEMENTS Project #PF24100 Description: To improve stormwater capacity at 301 W. Warren. Construction includes the reconstruction of the drainage piping system to allow for greater stormwater flow capacity and recovery. This project to be majority funded by HMGP Hurricane Ian Grant. Positive Impact on Services: Property at 301 W. Warren will no longer flood allowing city to utilize the property for future use. Additionally will minimize the storm water staging on W. Warren Ave/ and Milwee St. Negative Impact on Services: Continued flooding of building and parking lot. Fund/Account 310-3520-541-6323 Status On -going Project Timeline Design: FY 23-24 Construction: FY24-25 Completion: FY24-25 Department Public Works Streets Contact Person Shad Smith Spent -to -Date 29,483 Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 HMGP 994,311 Gas Tax and Penny Sales Tax 335,689 Totals 1,330,000 - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 1,267,856 Grant Services 62,144 Totals Operational Activity 1,330,000 - Impact:Expenditures/Expenses FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Nnne antirmateA _ - - - - Totals - - - City of Longwood 223 FY 2024-2025 Proposed Budget SR 434 TRAFFIC SIGNAL INSTALLATIONS Project #PF24103 Description: Provide a New traffic signal on W. SR 434 between Mingo Trail and Savage Court. the new signal will allow for a safe crossing for pedestrians and bikes on this busy corridor. Additionaly, this signal will allow for access of large trucks entering and exiting the industrial park. Funding is paid for by the city through the Penny Sales Tax. Positive Impact on Services: Improved access by one of the key industrial and business areas in the City of Longwood. Will allow for developable land to be accessed for continued growth in Longwood. Improve pedestrian safety by allowing a signalized crosswalk. Negative Impact on Services: Poor Access to the industrial area to the south of SR 434 in Longwood. Less safe crossings for pedestrians to cross SR 434. Fund/Account 310-3520-541-6325 Status On -going Project Timeline Design: FY 2025 Construction: FY 2026 Completion: FY 2027 Department Public Works Streets Contact Person Shad Smith Spent -to -Date Totals 50,000 600,000 - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Design 50,000 Construction - 600,000 Totals 50,000 600,000 Operational - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None - - Totals - - - - City of Longwood 224 FY 2024-2025 Proposed Budget BENNETT DRIVE DRAINAGE IMPROVEMENTS Project #SW21101 and #PF24104 Description: Phase II of this project will construction a drainage culvert system with catch basins to minimize provide for a drainage outfall which will to aleviate localized flooding for the businesses along Bennett Drive. Majority funding is anticpated through a Economic Development Administration grant. Design is complete. Phase I was complete in 20- 21. Positive Impact on Services: Project will provide drainage improvements to aleviate localized flooding along Bennett Drive allowing businesses to expand. Negative Impact on Services: Continued flooding of local properties and possible property damage to businesses. Therefore, likelyhood of businesses relocating out of Longwood. Fund/Account 310-3520-541-6324 Status Carryforward Project Timeline Design: 2020-2021 Construction: FY23-24 Completion: FY 24-25 Department Public Works Streets/Stornmater Contact Person Eric NaQowski Spent -to -Date 476,436 SourcesFunding Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 EDA Grant 603,500 Stonnwater Fund 135,000 Gas Tax and 3rd Gen Penny Tax 221,600 Totals 960,100 - - Activity FY 2025 FY 2026 Fl2027 FY 2028 FY 2029 Post Design, Grant Services, Contingency 50,000 Construction 910,100 Totals 960.100 - - - Operational Impact: Expenditures/Expenses _ 111 111 11 11 Totals 11,000 11,000 12,100 12,100 13,310 City of Longwood 225 FY 2024-2025 Proposed Budget RAVEN AVENUE OUTFALL Project #PF24105 & SW24105 Description: Skylark Subdivision Drainage System Rehabilitation at 800 and 804 Raven Avenue. Hurricane Ian significantly damaged the northern end of the outfall system located at Raven Avenue. The modular concrete block retaining wall was heavily damaged and the outfall channel was significantly eroded. This project includes engineering design and construction to return the damages to pre -disaster design, function, and capacity. The City is pursuing funds from the Federal Government currently the funding for Construciton would be split 75%/25%. Positive Impact on Services: Preservation of infrastructure. The outfall system at Raven Avenue plays a vital role in maintaining the drainage and stormwater management for the surrounding area. Negative Impact on Services: The damages caused by Hurricane Ian have created potential hazards to public safety and property. The compromised retaining wall poses a significant risk of collapse, leading to the potential for debris flow and property damage in the vicinity. Fund/Account 310-3520-541-6326 Status Carryforward Project Timeline Design: FY 2024 Construction: FY 2025 Completion: FY 2026 Department Public Works Streets Contact Person Eric Nagowski Spent -to -Date 88,075 Funding Type Fundingi FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 General Gas Tax & Sales Tax Revenue 97,538 NRCS Federal Grant 143,462 Stormwater Fund 200,000 Interlocal Agreement - Seminole County 240,000 Totals 681,000 - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 651,000 Post Design and Grant Mgmt Services 30,000 Totals Operational Activity 681,000 - Impact: Expenditure i FY 2025 FY 2026 - - FY 2027 FY 2028 FY 2029 Annual mowing and trimming 2,000 2,000 2,200 2,200 2,420 Totals City of Longwood 2,000 226 2,000 2,200 2,200 2,420 FY 2024-2025 Proposed Budget CITYWIDE WAYFINDING Project #PF25119 Description: Shared Use Path Designation and Wayfinding As part of the Bicycle and Pedestrian Master plan, the city should improve the wayimding and signage to help residents and visitors find parks and destinations in the city. This signage includes recommendations for branding the City through a unified theme and for providing directions to key locations within the City. The overall purpose is to identify and lead visitors and residents to their destinations and various points of interest in Longwood. Positive Impact on Services: The wayfinding signage system is meant to provide visitors guidance and information on various destinations within the City, as well as leave a lasting impression of quality, history and community. Negative Impact on Services: Inconsistant signage or lack of clear direction for residents and visitors. Fund/Account 310-3520-541-6327 Status On -going Project Timeline Design: FY 2024-2025 Construction: FY 2027 & 2029 Completion: Department Public Works Streets Contact Person Shad Smith Spent -to -Date Totals 15,000 209000 - 15,000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Design 15,000 Construction and installation - 20,000 15,000 Totals City of Longwood 227 FY 2024-2025 Proposed Budget SIDEWALK CONSTRUCTION - RESIDENTIAL Project #PF25120 Description: Sidewalk Construction in City Neighborhoods Construction of new sidewalk and wholesale replacement in locations of deficient non-standard sidewalks. Positive Impact on Services: Safer places to walk and gather in city neighborhoods. Bring old neighborhoods to current standard and meet current ADA laws. Greater health benefits of citizens of the city. Negative Impact on Services: More damaged sidewalks, more triping hazards. Not as enjoyable to walk so less healthy citizens. Fund/Account 310-3520-541-6328 Status On -going Project Timeline Design: Construction: Current Year Completion: ongoing Department Public Works Streets Contact Person Shad Smith Spent -to -Date Totals 200,000 150,000 150,000 150,000 150,000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 200,000 150,000 150,000 150,000 150,000 Totals Totals - - - - - City of Longwood 228 FY 2024-2025 Proposed Budget SAVAGE ROAD EXTENSION Project #PF25121 Description: To make a connection from central florida business park to the business park off of SR 434 between Savage Road and Mingo Trail. Road would provide a typical section with sidewalk and shoulder for pedestrians and bicyclists. Positive Impact on Services: Would provide a superior connection to allow for movement of goods and services and a bypass of the central area of Longwood. Provide alternative routes for emergency vehicles. Allow for undeveloped areas of Longwood to be developed. Negative Impact on Services: Continued congestion and lack of connectivity for all modes of travel including emergency services. Fund/Account 310-3520-541-6329 Status New Project Timeline Design: FY 2025 Construction: FY2027 Completion: FY 2029 Department Public Works Streets Contact Person Shad Smith Spent -to -Date - City of Longwood 229 FY 2024-2025 Proposed Budget Drainage Improvements - Wilma, Park and Short Project #PF25122 Description: Short Avenue, Park Avenue, Wilma Street and South Milwee Street are prone to flooding. At times, the flooding has directly impacted at least two of the businesses by flooding a portion of the building. Positive Impact on Services: Reduce flooding of the roadways, reduce flood risk to property and proper discharge of the stormwatcr. Negative Impact on Services: Continue to have localized flooding, possibly lowering of property values, increased risk of property damage and increased maintenance of the roadways. Fund/Account 310-3520-541-6330 Status New Project Timeline Design: FY 2025 Construction: FY 2026 Completion: FY 2026 Department Stormwater Management Contact Person Shad Smith Spent -to -Date Funding Sources Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Facilities - 35,000 Penny Sales Tax 100,000 130,000 FEMAHMGP Grant 1,100,000 Tntafs 100.600 1.265.000 - Activity FY 2025 FY 2026 F V 2027 FY 2028 FY 2029 Design 100,000 - Construction - 1,230,000 Grant Management 35,000 Totals Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None Anticipated - - - Totals - - City of Longwood 230 FY 2024-2025 Proposed Budget FIRE STATION #15 Project #FD19104 Description: Station 15 Relocation - New Construction at 451/455 Site Positive Impact on Services: This would fund the demolition of an existing office building and construction of a new Station 15 designed to meet and exceed code requirements by providing a safe room to allow the City staff and first responders to better withstand and provide service during storm events. Negative Impact on Services: Services would continue from the current Station 15 location, which has endured flooding as well as costs and staff time attempting to mitigate the flood threat during storm events. Fund/Account 320-2800-522-6301 Status Carryforward Project Timeline Design: Construction: Completion: Department Fire Department Contact Person Michael Peters Spent -to -Date 686,183 Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Loan Proceeds 5,200,000 SURF Funding 4,400,000 Totals 9,6009000 - Activity FY 2025 1 FY 2026 FY 2027 FY 2028 FY 2029 o Ann Ann I _ Totals 9,6009000 - Operational Impact:i Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None Anticipated - - - Totals - - - City of Longwood 231 FY 2024-2025 Proposed Budget FIRE ENGINE Project #FD25114 Description: Pierce PUC Fire Engine Positive Impact on Services: This purchase will replace frontline Engine 17. This purchase will reduce reoccurring maintenance cost by replacing aging truck. Negative Impact on Services: Current frontline Engine 17 is 13 years old and reaching end of life. Manufacturing delays have pushed que times to 48 months for construction and delivery. Fund/Account 320-2800-522-6400 Status New Project Timeline 2025-2029 Design: 2025 Construction: Pierce Completion: 2029 Department Fire Department Contact Person Michael Peters Spent -to -Date - Financial Information Funding Sources Mf _- Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Capital Project Fund 850,000 Totals 850.000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Purchase of Engine 850,000 Totals Totals - - - - City of Longwood ' 232 FY 2024-2025 Proposed Budget MOTOROLA PORTABLE RADIOS Project #FD25117 Description: Purchase of 8 APX NEXT XE All -Band P25 Smart Radios, and 4 APX6500 Mobile Radios. Positive Impact on Services: Current portable and mobile radios are obsolete and no longer repairable. These 8 portable radios and 4 mobile radios are a necessary purchase to ensure firefighter communication and safety. Fire Department plans to phase in updated radios over a three year period. Negative Impact on Services: Radios are no longer repairable and failure to purchase may result in loss of communications in dangerous environments. Fund/Account 320-2800-522-6400 Status New Project Timeline 2024-2027 Design: Motorola Construction: Completion: 2027 Department Fire Department Contact Person Michael Peters Spent -to -Date Funding a FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Capital Projects Fund 101,142 101,142 101,142 Totals 101,142 101,142 101,142 - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Purchase of Equipment 101,142 101,142 101,142 Totals Operational Activity 101,142 101,142 Impact: i FY 2025 FY 2026 101,142 - - FY 2027 FY 2028 FY 2029 None Anticipated - - - Totals City of Longwood - 233 - - FY 2024-2025 Proposed Budget POLICE VEHICLE REPLACEMENT PROGRAM Project #PD19106 Description: These are police marked and unmarked 4 wheeled patrol vehicles. These vehicles allow police personnel to effectively efficiently patrol the city creating an omni-presence in an effort to reduce criminal activity. They enable police personnel to have constant access to the emergency equipment stored in the vehicle to take immediate action. The vehicles are equipped with radio and mobile computer communication means as well as report writing equipment creating a mobile office space for the officers. Positive Impact on Services: These vehicles will allow for police patrols for the purpose of crime suppression. They will replace aging and deteriorating existing vehicles which will have several benefits including cost savings and improvements in safety. This purchase will equip the department with vehicles with improved fuel efficiency and reduce repair needs lowering expenses. Removing vehicles from the fleet earlier will increase trade-in values and increase purchasing ability when acquiring new vehicles. New vehicles provide the latest in safety equipment increasing officer safety. If this purchase is not approved these benefits will not be realized. Negative Impact on Services: None. Fund/Account 320-2600-521-6400 Status Ongoing Project Timeline Design: N/A Construction: N/A Completion: 10/ 1 /2024 Department Police Department Contact Person David Dowda Spent -to -Date - Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Capital Proiects Fund 115,000 370,283 377,690 385,246 Totals City of Longwood 234 FY 2024-2025 Proposed Budget POLICE BODY WORN CAMERAS Project #PD25109 Description: Body worn cameras for use in the field by police personnel. Positive Impact on Services: The body worn cameras allow for the efficient collection of information and evidence by police personnel in the field. The cameras increase officer safety and accountability. They have become instrumental in complaint resolution. Negative Impact on Services: No known negative impact. Fund/Account 320-2600-521-6400 Status New Project Timeline Design: N/A Construction: N/A Completion: 10/1/2024 Department Police Department Contact Person David Dowda Spent -to -Date - Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Capital Projects Fund 73,952 73,952 73,952 73,952 73,952 Totals 73,952 73,952 73,952 73,952 73,952 Activity FY 2025 FY 2026 FY 2027 FY 2028 FI 2029 Purchase 73,952 73,952 73,952 73,952 73,952 Totals Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None Anticipated - - - - Totals - - - City of Longwood 235 FY 2024-2025 Proposed Budget POLICE RADIO REPLACEMENT PROGRAM Project #PD25116 Description: These are hand-held portable radios used for communication between law enforcement officers and the emergency communications specialist who dispatch emergency information to officers. Positive Impact on Services: The portable radio provides police personnel a means of immediate communication with police dispatchers and fellow law enforcement personnel while in the field. Negative Impact on Services: No known negative impact. Fund/Account 320-2600-521-6400 Status Ongoing Project Timeline 1-Oct-24 Design: N/A Construction: N/A Completion: 10/1/2024 Department Police Department Contact Person David Dowda Spent -to -Date - Totals 85,000 85,000 85,000 85,000 - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Purchase of eauiument 85.000 85.000 85.000 85.000 - Totals 85,000 85,000 85,000 85,000 - Operational Impact:Expenditures/Expenses Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None Anticipated - - - - - Totals - - - - - City of Longwood 236 FY 2024-2025 Proposed Budget COMMUNITY BUILDING AIR CONDITIONING REPLACEMENT Proiect #LS25103 Description: The AC system in the Community Building is the original unit from 2002 and currently uses R22 gas to power the unit. R22 units are becoming obsolete and repairs will soon become extremely expensive due to the limited supply of parts and R22 gas. The new replacement unit would function on R-410A gas and would replace the outdated R22 unit. Positive Impact on Services: Possible savings on repairs and definite savings on power due to having a more energy efficient unit. Negative Impact on Services: If old unit experiences mechanical issues, the cost to repair it could be extremely high. The builidng cannot afford to go without AC with all of the events and rentals scheduled. Fund/Account 320-3210-572-6306 Status New Project Timeline Design: Construction: Completion: Sep-25 Department Leisure Services Contact Person Chris Capiz6 Spent -to -Date Totals 80,000 - - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Purchase of AC Unit 80.000 Totals Totals - - - City of Longwood 237 FY2024-2025 Proposed Budget PAINTING FOR COMMUNITY BUILDING SIDING Project #LS25104 Description: The vinyl siding on the outisde of the Longwood Community Building and the carriage house is the original siding installed in 2002. While the siding is not in bad condition, the color is fading in certain areas where there is direct sunlight. The faded siding is becoming more noticeable in certain areas. This project would entail tearing out the vinyl siding and installing new siding. Positive Impact on Services: The first thing people see is the siding on the Community Building, so making sure the exterior is attractive is integral in securing rentals. New siding would be more attractive which could increase the amount of rentals (generating more revenue). New siding would also last for an additonal 15-20 years redcing overal maintenance. Negative Impact on Services: The longer we wait to replace the siding, there is always a risk of the cost of materials and labor increasing. Also, cosmetically it is important for the building to look pleasing to the eye. The fading color of the siding could deter people from renting. It is also in the heart of the Historic Distrcit and needs to look aesthetically pleasing Fund/Account 320-3210-572-6308 Status New Project Timeline Design: N/A Construction: N/A Completion: Dec-24 Department Leisure Services Contact Person Chris Canizzi Spent -to -Date Totals 35,000 - - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 e;A;,,., zc Ann Totals Totals - - - - City of Longwood 238 FY 2024-2025 Proposed Budget CONCESSION STAND RENOVATION Project #LS25105 Description: The Candyland Concession stand needs a new ceiling as well as new cabinetry and counter tops. Maintenance issues have caused staff to repair the ceiling several times giving it a very worn look. New cabinetry and counter tops would help with storage. The current cabintery is worn. Positive Impact on Services: The much needed updates on the ceiling will provide a cleaner look while new cabinetry will provide more storage space and help make the overall inside of the concession stand look better. Negative Impact on Services: Inside of concession stand currently looks dilapidated. Without renovations, morale of concession contractor will be effected negatively and the ceiling could become worse and eventually require an overhaul. Fund/Account 320-3210-572-6315 Status New Project Timeline Design: Construction: Completion: 9/30/2025 Department Leisure Services Contact Person Chris Canizzi Spent -to -Date o FY 2029 Totals 10,000 - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Renovation 10,000 Totals 10,000 Operational Impact: Expenditures/Expenses Totals - - - City of Longwood 239 FY 2024-2025 Proposed Budget Candyland Perimeter Fencing Proiect #LS25107 Description: The 8' perimeter fencing for Candyland Park along Grant street is over 20 years old and needs to be replaced as it is showing definite signs of wear and tear. Certain sections are in need of replacement. This fencing is extremely important as it acts as a barrier from the road for children inside the park as well as a safeguard from people entering the park during off hours and creating mischief. Positive Impact on Services: A new perimeter fence will provide safety for patrons of the park while protecting the park from vagrants or vandals during off hours. Aesthetically, this is also something that will make the park much more appealing from the outide. Negative Impact on Services: An active storm season could potentially weaken the fencing to the point where it would not provide a safe barrier and would eventually have to be replaced anyway. Not having a barrier between the park and a busy road could create liability issues. This could also open the door to criminal activity during the night which would put a strain on the PD. Fund/Account 320-3210-572-6318 Status New °m _ Project Timeline Design: Construction: Completion: Department Leisure Services Contact Person Chris Capi=i Spent -to -Date Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 No operating impact - - - - - Totals - - - - City of Longwood 240 FY 2024-2025 Proposed Budget WATER PLANT REPLACEMENT Project #PU21102 Description: For the planning and implementation of a new master Water Plant. Replacement Study is the current phase. Both current water plants are toward the end of their service lives of 50 years. Includes the building of a new plant, rehabilitation of Plant 2 and decommissioning plant 1. Funding sources include SRF Loan, Possible DEP Grant and Public Facilities Utility fund. Positive Impact on Services: Necessary replacement of water supply and storage. Increase of water supply for continued growth in the city. Negative Impact on Services: Continual repair with ever increasing costs associated with very old plants. Possibility of having to supplement water supply form other utility providers. Fund/Account 401-4120-536-6324 Status On -going Project Timeline Design: FY 24 Construction: FY 27 Completion: FY 29 Department Public Utilities Contact Person Shad Smith Spent -to -Date 23,557 FY 2029 400,000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Facilities Fund 1,750,000 250,000 20,000,000 20,000,000 400,000 Totals Totals - - - - City of Longwood 241 FY 2024-2025 Proposed Budget E. LONGWOOD SEPTIC TANK ABATEMENT PH 3 Project #PU21105 Description: Improve public health, safety, surface water quality & protect vital ground water sources. Funding sources include EPA 319h, SRF Loan, DEP Grant and Public Facilities Utility fund. Positive Impact on Services: Improve public health, safety, surface water quality & protect vital ground water sources. Negative Impact on Services: Loss of grant funding from SJRWMD and FDEP. Continued increase of groundwater polution in the Lake Jesup basin. Fund/Account 401-4120-536-6306 Status Carryforward Project Timeline Design: FY 24 Construction: FY 25 Completion: FY 25 Department Public Utilities Contact Person Shad Smith Spent -to -Date Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Facilities Fund 3,942,000 319 (EPA) Grant 900,000 Totals 4,842,000 - Totals 4,842,000 - - - Operational Impact:Expenditures/Expenses Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Lift Station Maintenance 2,000 2,100 2,100 2,200 Totals - 2,000 2,100 2,100 2,200 City of Longwood 242 FY 2024-2025 Proposed Budget COVENTRY POTABLE WATER SYSTEM REPLACEMENT Project #PU23106 Description: Replacement of existing potable water service lines infrastructure located in the Coventry subdivision. Positive Impact on Services: Reduction of water leaks and replacement of aging infrastructure. Negative Impact on Services: Increased maintenance costs due to failing valves and water leaks. Fund/Account 401-4120-536-6326 Status On -going Project Timeline Design: FY 24 Construction: FY 25 Completion: FY 25 Department Public Utilities Contact Person Shad Smith Spent -to -Date 50,000 Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Facilities Fund 625,000 Totals 625,000 - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 625,000 Totals Operational Activity 625,000 Impact: FY 2025 FY 2026 - FY 2027 FY 2028 FY 2029 None anticipated - - - - Totals City of Longwood - 243 - - - FY 2024-2025 Proposed Budget GRANT ST. MASTER LIFT STATION BYPASS Proiect #PU23107 Description: Replacement of existing 12" force main and valves. Positive Impact on Services: Ability to control wastewater flow to Seminole County. Negative Impact on Services: Unable to divert from from the Grant St. lift station to Seminole County. Fund/Account 401-4120-536-6327 Status Carryforward Project Timeline Design: FY 25 Construction: FY 25 Completion: FY 25 Department Public Utilities Contact Person Shad Smith Spent -to -Date - Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Facilities Fund 150,000 Totals 150,000 - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 150,000 Totals 150,000 - Operational Impact: Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None anticipated - - - - - Totals - - - City of Longwood W 244 FY 2024-2025 Proposed Budget FLOODPROOFING OF 3 LIFSTATIONS (#3, #109 #23) Project #PU24109 Description: Either raising or constructing and berm to keep lift stations from flooding and from allowing infiltration from storm events. Grant funding from HMGP. Positive Impact on Services: Improve public health, safety, resiliancy during storm events due to flooding. Negative Impact on Services: Failure of sewer lift stations which will result in scwagc backup in homes and businesses and flood waters could possibly contaminate surface waters. Fund/Account 401-4120-536-6330 Status Carryforward Project Timeline Design: FY 25 Construction: FY 25 Completion: FY 25 Department Public Utilities Contact Person Shad Smith Spent -to -Date 20,251 Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Utilities Fund 100,000 FEMA HMGP Grant 305,000 Totals 405,000 - - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Design 75,000 Construction 330,000 Totals Operational- Activity 405,000 - - Expenditures/Expenses FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Totals - - - City of Longwood 245 FY 2024-2025 Proposed Budget GEORGIA LS EMERGENCY GENERATOR Project #PU24110 Description: Construction of a back up generator for lift station 15 (Georgia Avenue). Positive Impact on Services: Increases safety and resiliancy during storm events and power outages. Negative Impact on Services: Failure of sewer lift station which will result in sewage backup in homes and businesses and flood waters could possibly contaminate surface waters. Fund/Account 401-4120-536-6331 Status Carryforward Project Timeline Design: FY 25 Construction: FY 25 Completion: FY 25 Department Public Utilities Contact Person Shad Smith Spent -to -Date 20,251 SourcesFunding Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Public Utilities Fund 50,000 FEMA HMGP Grant 295,000 Totals 345-000 - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Design 35,000 Construciton 310,000 Totals 345.000 - Operational Impact: Expenditures/Expenses None Anticipated Totals - - City of Longwood 246 FY 2024-2025 Proposed Budget EAST LONGWOOD SEPTIC TANK ABATEMENT PH IV Project #PU25101 Description: Improve public health, safety, surface water quality & protect vital ground water sources. Positive Impact on Services: Improve public health, safety, surface water quality & protect vital ground water sources. Negative Impact on Services: Loss of grant funding from SJRWMD and FDEP. Continued increase of groundwater polution in the Lake Jesup basin. Fund/Account 401-4120-536-6307 Status New Project Timeline Design: FY 25 Construction: FY 26 Completion: FY 26 Department Public Utilities Contact Person Shad Smith Spent -to -Date - Totals 400,000 4,290,000 - - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Design 400,000 Construction 4,290,000 Totals Operational Activity 400,000 492909000 Impact: Expenditures/Expenses FY 2025 FY 2026 FY 2027 - FY 2028 - FY 2029 Lift Station Maintenance - 2,000 2,000 2,000 Totals - 2,000 2,000 2,000 City of Longwood 247 FY 2024-2025 Proposed Budget F-450 Crane Truck Project #PU25111 Description: A new Ford F-450 Regular Cab Positive Impact on Services: With the addition of a Utility crane truck, we would see a faster response time to lift station failures and repairs and reduction in operational costs with contractors. With the current contractors, we see an average response time of 24-48 hours. With the addition of this vehicle, this time would be drastically reduced to as low as an hour response time. Negative Impact on Services: Greater response time for repairs, failures and alarms and increased cost from contractors. Fund/Account 401-4120-536-6400 Status New Project Timeline Design: N/A Construction: N/A Completion: N/A Department Utilities Contact Person Andrew Marsian Spent -to -Date N/A Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Utilities Enterprise Fund 130,000 Totals 130,000 - - - Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Vehicle Order and purchase 130,000 Totals Operational Activity 130,000 Impact: Expenditures/Expenses FY 2025 FY 2026 - FY 2027 - FY 2028 FY 2029 Maintenance 750 1,000 1,000 1,000 Totals City of Longwood - 248 750 1,000 1,000 1,000 FY 2024-2025 Proposed Budget Purchase of Vehicles Project #PU25115 Description: Purchase of 2 current leased Dodge 2500 Utility trucks and new Small Pickup truck. Positive Impact on Services: Reduction in cost of lease montly lease payments. Negative Impact on Services: Fund/Account 401-4120-536-6400 Status New Project Timeline Design: N/A Construction: N/A Completion: N/A Department Public Utilities Contact Person Andrew Marsian Spent -to -Date Totals 60,000 Expenditures/Expenses- Activity FY 2025 1 FY 2026 f FY 2027 FY 2028 FY 2029 P-h- �f rn nnn I _ I Totals 60,000 - - - - Operational Impact: Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Maintenance and Tires 2,000 4,000 2,000 4,000 2,100 Totals 2,000 4,000 2,000 4,000 2,100 City of Longwood 1 249 FY 2024-2025 Proposed Budget WATER SERVICE LINE RESTORE AND REHABILITATION Project #RR20103 Description: Replacement of water service lines. Many of the residential and public service lines are aging and need to be replaced. Positive Impact on Services: Improved service to customer since can focus on preventative maintenance. Cleaner water and lower cost since more efficient system. Negative Impact on Services: Continual repairs and breakages often as emergency response. Possible infiltration of sand and soil into drinking water. Higher probability of water outages due to breaks. Fund/Account 402-4120-536-6302 Status Carry Forward Project Timeline Design: FY 25 Construction: FY 25 Completion: FY 25 Department Public Utilities - R&R Contact Person Shad Smith Spent -to -Date - Totals 220,000 120,000 130,000 140,000 150,000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 220,000 120,000 130,000 140,000 150,000 Totals Totals - - - - City of Longwood 250 FY 2024-2025 Proposed Budget AC WATER MAIN REPLACEMENT Project #RR20104 Description: Replacement of old asbestos water supply pipes. Positive Impact on Services: Improved service to customer since can focus on preventative maintenance. Cleaner water and lower cost since more efficient system. Less water waste so positive impact on the city's CUP. Negative Impact on Services: Continual repairs and breakages often as emergency response. Possible infiltration of sand and soil into drinking water. Higher probability of water outages due to breaks. Fund/Account 402-4120-536-6315 Status On -going Project Timeline Design: FY 25 Construction: FY 25 Completion: FY 25 Department Public Utilities - R&R Contact Person Shad Smith Spent -to -Date 50,372 FY 2029 110,000 Totals 100,000 475,000 105,000 500,000 110,000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction - 475,000 - 500,000 Design 100,000 - 105,000 110,000 Totals 100.000 475.000 105.000 500.000 110.000 Operational Impact: Expenditures/Expenses None Anticipated Totals - - City of Longwood 251 FY 2024-2025 Proposed Budget LIFSTATIONS REHABILITATION Proiect #RR20105 Description: Continuing project to upgrade or restore aging liftstations. Positive Impact on Services: Continue to have opperating lift stations without minimal afterhour call outs and downtime which will reduce long term costs. Negative Impact on Services: If this item is not budgeted we will have more emergency's and possible sewage backup which will cost more in the long term. Fund/Account 402-4120-536-6316 Status On -going Project Timeline Design: N/A Construction: N/A Completion: N/A Department Public Utilities - R&R Contact Person Shad Smith Spent -to -Date 119,431 Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Renewal & Replacement Fund 115,000 130,000 145,000 160,000 170,000 Totals 115,000 130,000 145,000 160,000 170,000 Expenditures/Expenses Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 115,000 130,000 145,000 160,000 170,000 Totals Operational Activity 115,000 FY 2025 130,000 FY 2026 145,000 FY 2027 160,000 FY 2028 170,000 FY 2029 None Anticipated - - - - Totals - - - - City of Longwood 252 FY 2024-2025 Proposed Budget SANITARY SEWER I & II REHABILITATION Project #RR20106 Description: The project provides for testing and repairs to determine groundwater infiltration to the city sewer system. This testing is also known as smoke testing. Positive Impact on Services: Less strain on our liftstations which will result in less repairs and down time. Also, infiltration of water results in that we pay more for sending out our raw sewage to the other utilities wastewater treatment plans. Negative Impact on Services: More strain on our sewer system which leads to more cost for repairs and overtime. Also, infiltration means that we pay more money sending out our raw sewage to the other utilities wastewater treatment plans. Fund/Account 402-4120-536-6317 Status On -going Project Timeline Design: N/A Construction: N/A Completion: N/A Department Public Utilities - R&R Contact Person Shad Smith Spent -to -Date 38,436 Financial Information SourcesFunding Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Renewal & Replacement Fund 22,500 22,500 25,000 27,500 27,500 Totals 22,500 22,500 25,000 27,500 27,500 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 22,500 22,500 25,000 27,500 27,500 Totals 22,500 22,500 25,000 27,500 27.500 Totals - - - - - City of Longwood 253 FY 2024-2025 Proposed Budget WATER PLANT R&R Project #RR21107 Description: Replacement and repairs associated with water treatment plants. Positive Impact on Services: Keeps our water plants opporating at peak effecency and keeps out water quality high. Negative Impact on Services: Could result in higher utility bills, less safe working conditions, shorter life of water plants. Higher likelyhood of emergencies with overtime and higher repair costs. Fund/Account 402-4120-536-6318 Status On -going Project Timeline Design: N/A Construction: N/A Completion: N/A Department Public Utilities - R&R Contact Person Shad Smith Spent -to -Date 9,245 FY 2029 40,000 Totals Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Totals - - - City of Longwood 254 FY 2024-2025 Proposed Budget MANHOLE REPAIR AND COATING Project #RR23108 Description: Repair of sewer manholes including structural work, coating, new ring and covers, and access. Positive Impact on Services: Reduced smell from sewer manholes due to increased flow. Reduced chance of sewer backups on private and public property. Negative Impact on Services: More staff time cleaning manholes. Increased small and clogging due to rough conditions inside of manholes. Higher impact to surrounding road and ground due to infiltration of sand and soil. Fund/Account 402-4120-536-6320 Status On -going Project Timeline Design: N/A Construction: N/A Completion: N/A Department Public Utilities - R&R Contact Person Shad Smith Spent -to -Date - FY 2029 42,500 City of Longwood 255 FY 2024-2025 Proposed Budget GENERATOR REPLACEMENT Proiect #RR25106 Description: Replacement of Meadowlark US generator Positive Impact on Services: Less likely to have issues during storms or power outages since a uninterrupted power supply exists. Negative Impact on Services: Potential for sewer backups into residential properties due to power or phase loss. Fund/Account 402-4120-536-6321 Status New Project Timeline Design: FY 25 Construction: FY 25 Completion: FY 25 Department Public Utilities - R&R Contact Person JeffFrench Spent -to -Date - Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Renewal & Replacement Fund 45,000 Totals 45,000 - Expenditures/Expenses- Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Purchase and installation 45,000 Totals 45,000 - Operational p.Expenditures/Expenses Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 None - - - Totals - - - - City of Longwood W 256 FY 2024-2025 Proposed Budget MASTER PLAN PROJECT UPDATE PLAN Project #SW23104 Description: Perform additonal city wide drainage modeling to refine current base flood elevation model. The refined model results will then be sent to FEMA for review along with a request to modify the current FENIA flood maps. Positive Impact on Services: Reduce the cost or overall need for flood insurance to residents and business' as well as assist with identifying and managing flood plain impacts during development. Negative Impact on Services: Residents paying higher cost for flood insurance or paying for flood insurance that may not be required. Conversely, there are some residents or business that may have to get flood insurance that historically have not had to have it. Fund/Account 406-3520-541-6313 Status Carryforward Project Timeline Design: 9/5/2020 Construction: N/A Completion: Department Stormwater Management Contact Person Shad Smith Spent -to -Date Totals 50,000 - Expenditures/Expenses- Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Study and Prioritization 50,000 Totals - - - City of Longwood 257 FY 2024-2025 Proposed Budget PIPE LINING Project #SW23105 Description: Annual pipe lining based upon critical Need. Current plan for 2023 is to line East Bay and Wayman Avenue pipe line which infalls to FDOT pond. Positive Impact on Services: Relining of worn out drains prevents costly, time -intensive procedures involved in replacement of old or damaged pipes. Negative Impact on Services: Pipe collapse which could lead to flooding and road collapse. Fund/Account 406-3520-541-6315 Status On -going Project Timeline Design: N/A Construction: Annually Completion: N/A Department Stormwater Management Contact Person Shad Smith Spent -to -Date - Funding Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Stormwater Fund 85,000 100,000 100,000 100,000 110,000 Totals 85,000 100,000 100,000 1009000 110,000 Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Construction 85,000 100,000 100,000 100,000 110,000 Activity Totals 85,000 100,000 Operational Impact: FY 2025 FY 2026 100,000 FY 2027 100,000 FY 2028 110,000 FY 2029 None Anticipated - - City of Longwood Totals - 258 FY 2024-2025 Proposed Budget Multiparameter Water Quality Meter Project # SW25106 Description: In -Situ Aqua Troll 500 Multiparameter Sonde. Positive Impact on Services: By utilizing this instrument, we will have the capability to actively monitor water quality conditions in real-time. This tool can check various parameters including temperature/conductivity, pH/Oxidation-Reduction Potential (ORP), turbidity, and Rugged Dissolved Oxygen (RDO). Negative Impact on Services: Currently, we lack the means to test water quality conditions in our lakes and ponds internally. As a result, we must notify and rely on Seminole County to conduct water quality testing. This process slows down our reaction time and can lead to further propagation of pollutants down stream. Fund/Account 406-3520-541-6400 Status New Project Timeline Design: N/A Construction: N/A Completion: N/A Department Stormwater Contact Person MattHockenberry Spent -to -Date N/A Totals iii Operational Impact: Expenditures/Expenses Totals - - City of Longwood 259 FY 2024-2025 Proposed Budget Purchase of Leased Vehicle Proiect # SW25124 Description: Purchase Leased 2019 Dodge Ram 4x4 Pickup Positive Impact on Services: Reduction in cost of lease montly lease payments. Negative Impact on Services: Paying more for truck than total worth by continuing lease payments. Fund/Account 406-3520-541-6400 Status New Project Timeline Design: N/A Construction: N/A Completion: N/A Department Stormwater Contact Person Matt Hockenberry Spent -to -Date N/A Totals 10,500 - Expenditures/Expenses- Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Purchase of Leased Vehicle 10.500 Totals 10,500 - Operational Impact: Activity FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Maintenance and Gas 1,500 1,500 1,500 1,500 1,500 Totals 1,500 1,500 1,500 1,500 1,500 City of Longwood 260 FY 2024-2025 Proposed Budget AquaMaster Pond Fountain Project # SW25123 Description: New 3.5 BP AquaMaster Pond Fountain with Color -Changing LED Lights. This fountian is a replacement of the exisitng fountain in Lake Evergreen which is a key corridor of Longwood on SR 434. Positive Impact on Services: The addition of a new pond fountain aesthetically enhances the beautification of the city and the lake with stunning water features and color -changing led lights. Environmentally, it plays a crucial role in improving water quality by introducing oxygen into the water. This oxygenation process aids in breaking down organic matter, such as fish waste or decaying plants, before it settles at the bottom of the pond. By reducing nutrient levels, it also helps mitigate conditions that promote algae growth. Negative Impact on Services: Continuing to invest in costly repairs for an aging fountain that is nearing the end of its lifespan proves to be an ongoing expense. Furthermore, sourcing parts for maintenance becomes increasingly challenging due to the fountain's age. Fund/Account 406-3520-541-6400 Status New Project Timeline Design: N/A Construction: N/A Completion: N/A Department Stormwater Contact Person Matt Hockenber Spent -to -Date N/A FY 2029 500 Totals 500 500 500 500 500 City of Longwood 261 FY 2024-2025 Proposed Budget I I 000 C, • LONG TERM DEBT I I 000 Debt Issuance The City is permitted to issue certain debt obligations such as capital leases, loans, and notes payable by the conditions and requirements of applicable federal laws, including, but not limited to Section 6.10 of the City Code. The City may incur debt in an amount of up to $3,000,000.00 for a capital improvement project or the acquisition of a real estate interest or other assets upon approval by the City Commission with at least three (3) City Commissioners voting in favor. The City may incur debt for $3,000,000.01 and up to and including $6,000,000.00 for a capital improvement project or the acquisition of a real estate interest or other assets upon approval by the City Commission with at least four (4) City Commissioners voting in favor. The City may incur debt in an amount exceeding $6,000,000.00 for a capital improvement project or the acquisition of a real estate interest or other assets only if approved by the City Commission with at least three (3) City Commissioners voting in favor and authorized by the voters at a duly held referendum. The City had no general obligation or revenue bond debt outstanding. City of Longwood 262 FY 2024-2025 Proposed Budget CAPITAL IMPROVEMENT NOTES The City issued Capital Improvement Revenue Note, Series 2016 for $1,312,571 with an interest of 2.19% to finance the purchase of various vehicles and equipment. The note is secured by a covenant to budget and appropriate. The total principal and interest remaining to be paid on this series are $585,828. For the 2024/25 fiscal year, principal and interest on this series are $116,788. In the event of default, the note will bear interest at the default rate, and the noteholder shall be entitled to enforce payment. The annual debt services requirement to maturity for the Capital Improvement Revenue Note, Series 2016 as of September 30, 2023 is as follows: 2024 106,735 11,401 1 118,136 2025 106,735 10,053 116,788 2026 342,951 7,953 350,904 The City issued a Transportation Improvement Revenue Note, Series 2016 for $5,900,000 with an interest of 1.45% to finance various transportation improvements. The note is secured by local option gas tax and the infrastructure sales surtax. The total principal and interest remaining to be paid on this series are $788,267. For the 2024/25 fiscal year, principal and interest payments on this series are $0. In the event of default, the noteholder may declare all principal and interest is due and immediately payable. The annual debt services requirement to maturity for the Transportation Improvement Revenue Note, Series 2016 as of September 30, 2023 is as follows: FY Principal I Interests Total 2024 000 11,267 788,26 Totair 777,000 11,267 788,267 The City issued a Capital Improvement Revenue Note, Series 2017 for $4,000,000 with an interest of 2.78% to finance park and recreational improvements. The note is secured by a covenant to budget and appropriate. The total principal and interest remaining to City of Longwood 263 FY 2024-2025 Proposed Budget be paid on this series are $2,941,582. For the 2024/25 fiscal year, the principal and interest payments are $327,096. In the event of default, the noteholder may declare all principal and interest is due and immediately payable. The annual debt services requirement to maturity for the Capital Improvement Revenue Note, Series 2017 as of September 30, 2023 is as follows: FY 2024 Principal 254,757 Interests Total 72,339 327, 096 2025 261,759 65,336 327,096 2026 269,316 57,780 327,096 2027 276,907 50,189 327,096 2028 284,711 42,384 327,095 2029-32 Totall 1 1,219,008 2,566,458 87,096 1,306,104 - •- In 2018, the City executed the Capital Improvement Revenue Note, Series 2017B for the costs of constructing a park, recreational and other capital improvements, and certain costs related to the acquisition and installation of equipment to be located within the City. This agreement provides for total funding of $2,000,000. The note period is for 10 years with an interest rate of 2.49 percent. The note is secured by a covenant to budget and appropriate. The total principal and interest remaining to be paid on this series are $1,148,660, and principal and interest for the 2024/25 fiscal year are $229,718. In the event of default, the noteholder may declare all principal and interest is due and immediately payable. The annual debt services requirement to maturity for the Capital Improvement Revenue Note, Series 2017B as of September 30, 2023 is as follows: —PrincipalFY 2024 202,795 26,923 229,718 2025 207,855 21,863 229,718 2026 213,163 16,555 229,718 2027 218,544 11,174 229,718 2028 224,061 5, 727 229,788 City of Longwood 'jjjjjjj FY2024-2025 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 are $627,142, and principal and interest payments for the 2024/25 fiscal year are $313,799 In the event of default, the noteholder may declare all principal and interest are due and immediately payable. The annual debt services requirement to maturity for the Capital Improvement Revenue Note, Series 2020 as of September 30, 2023 is as follows: 2024 305,000 8,343 1 313,343 2025 311,000 2,799 313,799 The City is planning to issue a Capital Improvement Revenue Note for the relocation and construction of Fire Station #15 in the amount of $5.2M. This proposed budget includes the principal and interests estimated payments in anticipation of the execution of this agreement. The principal and interests estimated for the 2024/2025 budget is $410,000. r� U City of Longwood 265 FY 2024-2025 Proposed Budget 000 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 $4,071,303. 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 are $3,309,599, and principal and interest payments for the 2024/25 fiscal year are $228,248. The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan agreement WW590500 as of September 30, 2023 is as follows: IFY 2024 Principal 200,548 27,700 228,248 2025 202,377 25,871 228,248 2026 204,223 24,025 228,248 2027 1 206,086 22,162 228,248 2028 207,966 20,283 228,249 2029-33 1,068,627 72,613 1,141, 240 2034-38 1,004,137 22,980 i,027,117 is so 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. The principal and interest remaining amount to be paid on this series is $2,729,829, and principal and interest payments for the 2024/25 fiscal year are $165,483. The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan agreement WW590510 as of September 30, 2023 is as follows: City of Longwood 266 FY 2024-2025 Proposed Budget 11371F• M. 20724 143, 640 Interests 21,843 Total 165,483 144,895 20,588 165,483 2026 146,162 19,321 165,483 2027 147,440 18,043 165,483 2028 147,440 18,043 165,483 2029-33 763,385 64,028 827,413 2034-38 797,378 30,036 827,414 2039-40 Total 245,076 2,535,415 2,512 194,414 247,588 2,729,829 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 $2,198,461. The loan period is for 20 years with an interest rate of 1.25 percent. The total principal and interest remaining amount to be paid on this series is $1,868,695, and principal and interest for the 2024/25 fiscal year are $109,924. The note is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan agreement WW590520 as of September 30, 2022 is as follows: 2024 PrincipalFY 86,586 23,338 109,924 2025 86,586 23,338 109,924 2026 86,586 23,338 109,924 2027 86,586 23,338 109,924 2028 86,586 23,338 109,924 2029-33 432,926 116,689 549,615 2034-38 432,926 116,689 549,615 2039-40 Total 173,170 1,4 46,676 396,743 219,846 1,868,695 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 $1,245,720. The loan period is for 20 years with an interest rate of .91 percent. The total principal and interest remaining amount to be paid on this series is $1,052,277, and the principal and interest amount for the 2024/25 fiscal year City of Longwood 267 FY 2024-2025 Proposed Budget is $61,899. The note is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan agreement WW590530 as of September 30, 2023 is as follows: 2024 PrincipalIFY 53,166 8,733 61,899 8,248 61,899 2025 53,651 2026 54,140 7,758 61,899 2027 54,634 7,264 61,899 2028 54,634 7,264 61,899 2029-33 283,297 26,196 309,493 2034-38 296,455 13,039 309,494 2039-40 122,402 972,380 1,395 123,797 79,897 In 2020, the City executed the Clean Water State Revolving Fund Loan agreement WW590540 for the Longwood Collection System Expansion Project. This agreement provides for total funding of $2,13 8,781. The loan period is for 20 years with an interest rate of .40 percent. The note is secured by gross revenues from the water and sewer systems net of operations and maintenance costs. The total principal and interest remaining amount to be paid on this series is $2,008,190, and principal and interest for the 2024/25 fiscal year are $105,694. The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan agreement WW590540 as of September 30, 2023 is as follows: 2024 PrincipalIFY 104,905 790 105, 694 2025 104,946 748 105,694 2026 104,988 706 105,694 2027 105,030 664 105,694 2028 105,051 643 105,694 2029-33 525,994 2,478 528,472 2034-38 527,046 1,425 5281471 2039-42 422,396 380 422,776 City of Longwood 1 268 M FY 2024-2025 Proposed Budget LONG TERM DEBT ANALYSIS _AL 3: Governmental Activities Notes Pavable - Direct Borrowing Note Series 2016 - Capital Imp Note Series 2016 -Trans Imp Note Series 2017 - Reiter Park Loan Note Series 2017B Note Series 2020 Subtotal Governmental Activities Business Type Activities Note Payable - Direct Borrowin Note Series 2017B SRF Loans SRF 590500 SRF 590510 SRF 590520 SRF 590530 SRF 590540 Subtotal Business -Type Activities Total Debt Service Citywide Beginning Balance FY2024 10/1/2023 Additions FY2024 Reductions Ending Balance 9/30/2024 Due in FY2025 585,828 - (120,478) 465,349 118,136 788,267 - (788,267) - - 2,941,582 - (327,096) 2,614,486 327,096 1,122,696 - (224,525) 898,171 224,525 627.142 - (313.343) 313.799 313.799 25,964 - (5,193) 20,771 5,193 3,309,599 - (228,248) 3,081,351 228,248 2,729,829 - (165,483) 2,564,346 165,483 1,868,695 - (109,924) 1,758,771 109,924 1,052,277 - (61,899) 990,378 61,899 2,008,190 - (97,551) 1,910,639 105,694 City of Longwood 269 FY 2024-2025 Proposed Budget i I I :C3 HUMAN RESOURCES OVERVIEW The City of Longwood recognizes that employees are critical to the success of the City's mission and goals. The City must retain and attract successful, professional, and results -oriented staff. The City strives to make our total compensation and rewards package competitive, within its ability to pay, driven by comparable market salaries, a well-rounded benefits package. The City's compensation and benefits programs are critical tools in the employment relationship, which includes; challenging and rewarding work, growth and professional development, and being part of the success of the City's mission of delivering service excellence by being committed to 'foster citizen trust by practicing open, accountable and responsive government." City of Longwood 270 FY 2024-2025 Proposed Budget Performance Evaluation System The City of Longwood is committed to encouraging a culture of excellence by creating a highly productive and accountable workforce. The City's Job Performance Management process is an opportunity for managers to partner with employees to establish goals that align with professional development and the overall success of the City. During this process, managers and employees establish goals and manage performance through frequent and ongoing reviews and feedback to ensure expectations are clear and objectives are on track. The Job Performance Management instruments are designed to: • Assist in identifying competencies; • Establish Specific, Measurable, Achievable, Relevant, and Time -bound (SMART) goals; • Identify accountabilities, deliverables, and performance objectives that align with each employee's job responsibilities; • Set forth the City's expectations for performance management and development; • Promptly identify and address performance deficiencies through performance assessments, continuous feedback, individualized development plans, and individualized performance improvement plans; • Recognize and reward outstanding performance accomplishments; and • Initiate ongoing coaching, counseling, and feedback, encouraging professional development and recognizing contributions that assist in achieving organizational goals. Compensation Plan The City of Longwood's Compensation Program is designed to support the strategic goals and mission of the City. The Compensation Program strives to motivate, attract, engage and retain quality employees through competitive compensation plans that align with the City's budget and relevant labor markets. The City's compensation plan is based upon principles of fairness and equity and is administered with sound fiscal discipline. City of Longwood 271 FY 2024-2025 Proposed Budget Fringe Benefit Program The City provides a comprehensive fringe benefits package to city employees including employee health insurance, dental and vision insurance, AFLAC, retirement plan contributions, life insurance, and disability coverage. Other employee -related costs include workers' compensation, unemployment insurance, employee assistance program, wellness program, legal services, enhanced training program, Social Security and Medicare, vacation and sick leave, and paid holidays. a City of Longwood 272 FY 2024-2025 Proposed Budget FY 2025 FY 2025 FY 2025 Department Full -Time Part -Time FTE's City Clerk's Office City Clerk 1 0 Records Coordinator 1 0 Subtotal Human Resources Human Resources/Risk Mgmt Director 1 0 Human Resources Program Manager 1 0 Payroll/HR Coordinator 1 0 Subtotal City Manager's Office City Manager 1 0 Executive Assistant City Manager 1 0 Administrative Assistant 1 0 Facilities Construction Maintenance 1 0 Community & Media Relations Manager 1 0 Subtotal Financial Services Financial Services Director 1 0 Finance Manager 1 0 Accounting Coordinator 1 0 Finance/Grants Coordinator 1 0 Senior Administrative Assistant 1 0 Purchasing Manager 1 0 Utility Billing Manager 1 0 Customer Service Rep/Field Service 1 0 Senior Customer Service Representative 1 0 Meter Reader 1 0 Subtotal 1 1 2 1 1 1 3 1 1 1 1 1 5 1 1 1 1 1 1 1 1 1 1 10 City of Longwood 273 FY 2024-2025 Proposed Budget FY 2025 FY 2025 FY 2025 Department Full -Time Part -Time FTE's Information Technology Information Technology Director Information Technology Analyst Police Department Police Chief Police Deputy Chief Police Corporal Police Evidence Custodian Police Lieutenant Police Officer Police Sergeant Senior Administrative Assistant Police Records Specialist Police Administrative Manager Fire Department Fire Chief Deputy Fire Chief Fire Battalion Chief Fire Inspector Part -Time Fire Lieutenant Training Fire Chief Firefighter Fire Marshall Senior Administrative Assistant Community Development Community Development Director Economic Development Manager 1 0 1 1 0 1 Subtotal 2 1 0 1 1 0 1 7 0 7 1 0 1 4 0 4 26 0 26 6 0 6 1 0 1 2 0 2 1 0 1 Subtotal 50 1 0 1 1 0 1 3 0 3 0 1 0.5 6 0 6 1 0 1 30 0 30 1 0 1 1 0 1 Subtotal 44.5 1 0 1 1 0 1 City of Longwood 274 FY 2024-2025 Proposed Budget FY 2025 FY 2025 FY 2025 Department Full -Time Part -Time FTE's Code Compliance Officer Economic Development Manager Senior Planner Planner Senior Administrative Assistant Permit Clerk Building Official Building Inspector Plans Examiner/Inspector Leisure Services Department Leisure Services Director Recreation Manager Park Service Supervisor Admin Asst/Comm Bldg Coordinator Event Attendant Part -Time Park Attendant Part -Time Park Service Specialist I* Park Service Specialist It Park Service Specialist III Public Works/Utilities Public Works Director Deputy Director of Utilities & PW Public Works Engineer Streets & Stormwater Division Manager PW Maintenance Specialist I PW Maintenance Specialist II PW Crew Leader 1 0 1 1 0 1 1 0 1 1 0 1 1 0 1 2 0 2 1 0 1 1 0 1 1 0 1 Subtotal 12 1 0 1 1 0 1 1 0 1 1 0 1 0 3 1.5 0 3 1.5 4 0 4 1 0 1 1 0 1 Subtotal 13 1 0 1 1 0 1 1 0 1 1 0 1 5 0 5 3 0 3 2 0 2 City of Longwood 1 275 FY 2024-2025 Proposed Budget FY 2025 FY 2025 FY 2025 Department Full -Time Part -Time FTE's Senior Administrative Assistant 2 0 PW Streets Supervisor* 0 0 PW Administrative Office Manager 1 0 Backflow Program Coordinator 1 0 Utilities Maintenance Specialist I 3 0 Utilities Maintenance Specialist R 3 0 Utilities Maintenance Specialist III 2 0 Utilities Field Supervisor 1 0 Special Assess & Cemetery Maint Coord 1 0 Water Plant Operator 2 0 Lift Station Operator 1 0 GIS Analyst 1 0 Fire Hydrant Technician 1 0 Subtotal 2 0 1 1 3 3 2 1 1 2 1 1 1 33 Total FY 2025 FTE's 174.5 * Unfunded ' Park Service Specialist I (only 1 position unfunded) Police Department will unfund one position by end of FY24-25 City of Longwood 276 FY 2024-2025 Proposed Budget Fund FY 2023 FT Positions FY 2024 FT Positions FY 2025 FT Positions Change General Fund City Manager's Office 4.00 4.00 4.00 - City Clerk's Office 2.00 2.00 2.00 - General Services 1.00 1.00 1.00 - Human Resources 3.00 3.00 3.00 - Financial Services 5.00 5.00 5.00 - Purchasing 1.00 1.00 1.00 - Information Technology 2.00 2.00 2.00 - Police Department 50.00 50.00 50.00 - Fire Department 44.00 44.00 44.50 0.50 Community Development 7.00 7.00 7.00 - Leisure Services Department 13.00 13.00 13.00 - Public Works - Streets/Fleet 14.50 14.50 14.50 - Total Positions for General Fund 146.50 146.50 147.00 0.50 Building Inspections Fund Building Inspection 5.00 5.00 5.00 - Total Positions for Building Fund 5.00 5.00 5.00 - Public Utilities Fund Utility Billing 4.00 4.00 4.00 - Public Works/Utilities 16.50 16.50 17.50 1.00 Total Positions for Public Utilities Fund 20.50 20.50 21.50 1.00 Stormwater Fund Stormwater Supervisor 1.00 1.00 1.00 - Total Positions for Public Utilities Fund 1.00 1.00 1.00 - GRAND TOTAL 173.00 173.00 174.50 1.50 1 Training Fire Chief from PT to FT Z New Sr. Administrative Assistant City of Longwood 277 FY 2024-2025 Proposed Budget The schedule below shows how the City allocates directly thru payroll for the percentage of time the positions spend on other departments or funds. FINANCIAL SRVS DIR PERCENTAGE 85.0% PERCENTAGE PERCENTAGE PERCENTAGE 15.0% PERCENTAGE 001-1600-513-1200 401-1615-513-1200 ACCOUNTING COORDINATOR 90.0% 10.0% 001-1600-513-1200 401-1615-513-1200 SENIOR ADM ASSISTANT 90.0% 10.0% 001-1600-513-1200 401-1615-513-1200 COMMUNITY DEVELOPMENT DIRECTOR 75.0% 25.0% 001-3100-515-1200 102-2900-524-1200 CD SENIOR ADMINISTRATIVE ASSISTANT 50.0% 50.0% 001-3100-515-1200 102-2900-524-1200 SENIOR PLANNER 75.0% 25.0% 001-3100-515-1200 102-2900-524-1200 PLANNER 75.0% 25.0% 001-3100-515-1200 102-2900-524-1200 PW DIRECTOR 25.0% 5.0% 25.0% 40.0% 5.0% 001-3520-541-1200 102-2900-524-1200 310-3520-524-3100 401-4120-536-1200 406-3520-541-1200 STREETS CREW LEADER 80.0% 5.0% 15.0% 001-3520-541-1200 102-2900-524-1200 310-3520-524-3100 406-3520-541-1200 PUBLIC WORKS -ENGINEER 25.0% 20.0% 30.0% 10.0% 15.0% 001-3520-541-1200 102-2900-524-1200 310-3520-524-3100 401-4120-536-1200 406-3520-541-1200 PUBLIC WORKS ADM OFFICE MGR 20.0% 15.0% 60.0% 5.0% 001-3520-541-1200 310-3520-524-3100 401-4120-536-1200 406-3520-541-1200 SR ADMINISTRATIVE ASST 30.0% 5.0% 5.0% 40.0% 20.0% 001-3520-541-1200 102-2900-524-1200 310-3520-524-3100 401-4120-536-1200 406-3520-541-1200 STREETS DIVISION MANAGER 85.0% 5.0% 10.0% 001-3520-541-1200 102-2900-524-1200 406-3520-541-1200 PW MAINT SPECIALIST II (SW) 25.0% 75.0% 001-3520-541-1200 406-3520-541-1200 STORMWATER CREW LEADER 25.0% 75.0% 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 GIS ANALYST 30.0% 20.0% 5.0% 45.0% 001-3520-541-1200 001-3100-515-1200 102-2900-524-1200 401-4120-536-1200 PW MAINT SPECIALIST I (SW) 50.0% 50.0% City of Longwood 001-3520-541-1200 278 406-3520-541-1200 FY 2024-2025 Proposed Budget POSITION HISTORY 16 13.5 13 13 13 13 _ 13 13 14 14 115 12 5 12 12 11 11 11 8 9,S 9S 9.5 16 10 8 8 9 12.5 1 5 25 25 25 2 50 �� 49 SJ 5 50 50 ■ 48 41 45 45 44 43.5 43.5 44 44 44.5 Department FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25 Police 50 50 49 50 50 50 50 50 50 50 Publ Comm Dev/Bldg Admin 8.5 11 9.5 11 12.5 11 12 11.5 11.5 11.5 11.5 12.5 12.5 12 12 12 12 12 12 12 TOTAL POSITIONS 164.5 158.5 166.5 167 168.5 169 172.5 173 173 174.5 Vacant 1 $ 31,270.07 $ 51,027.17 Event Attendant Part-time 2 $ 15,943.08 $ 26,016.26 Park Attendant Part-time Permit Clerk Administrative Assistant 3 $ 34,436.97 $ 56,194.99 Customer/Field Service Rep Vacant 4 $ 37,191.93 $ 60,690.59 Fire Hydrant Technician 4AA $ 38,049.41 $ 62,089.85 Senior Administrative Assistant Economic Development Coordinator Police Evidence Custodian 5 $ 40,167.29 $ 65,545.83 Police Records Specialist Lift Station Operator Senior Customer Service Representative Code Compliance Officer SA & Cemetery Maintenance Coord. 6 $ 43,380.67 $ 70,789.50 Facilities Construction Maintenance Admin. Asst./Community Building Coord. City of Longwood 280 FY 2024-2025 Proposed Budget Non -Union Accounting Coordinator 7 $ 46,851.12 $ 76,452.66 Payroll/HR Coordinator 8 $ 50,599.21 $ 82,568.87 Records Coordinator Building Inspector Building Inspector/Plans Examiner Executive Assistant to City Manager $ 54,647.15 $ 89,174.38 9 Finance/Grants Coordinator Planner Fire Inspector Part Time $ 27,323.57 $ 44,587.19 GIS Analyst Community & Media Relations Manager Information Technology Analyst Police Administrative Manager 10 $ 59,018.92 $ 96,308.33 Senior Planner PW Administrative Office Manager Recreation Manager Purchasing Manager Utility Billing Manager 11 $ 63,740.43 $ 104,013.00 HR Program Manager Vacant 12 $ 68,839.67 $ 112,334.04 Economic Development Manager 13 $ 74,346.84 $ 121,320.76 Finance Manager City of Longwood 281 FY 2024-2025 Proposed Budget Non -Union Building Official Police Lieutenant Fire Battalion Chief 14 $ 80,294.59 $ 131,026.42 Streets & Stormwater Division Manager Fire Training Chief Vacant 15 $ 86,718.16 $ 141,508.54 Public Works Engineer Deputy Director of Utilities & PW 16 $ 93,655.61 $ 152,829.22 Deputy Fire Chief Deputy Police Chief Leisure Services Director 17A $ 101,148.06 $ 165,055.55 HR/Risk Management Director Information Technology Director 17B $ 107,610.11 $ 175,600.48 City Clerk Public Works Director/City Engineer Community Development Director 17C $ 113,869.98 $ 185,815.46 Financial Services Director Fire Chief 17D $ 135,093.92 $ 220,449.13 Police Chief (City Manager 21 Pay Established by City Commission Minimum $155,006.26 City of Longwood 282 FY 2024-2025 Proposed Budget Blue Collar Teamsters ..- Parks Service Specialist I Public Works Maintenance Specialist I lA $ 33,771.67 $ 54,069.54 Utilities Maintenance Specialist I Parks Service Specialist II Public Works Maintenance Specialist II 2A $ 36,585.98 $ 58,575.33 Utilities Maintenance Specialist II Meter Reader 3AA $ 37,191.93 $ 59,545.48 'arks Service Specialist III 3A $ 39,512.85 $ 63,261.35 Jtilities Maintenance Specialist III Public Works Crew Leader 4A $ 42,278.75 $ 67,689.64 Vacant 5A $ 45,238.26 $ 72,427.92 iackflow Program Coordinator 6A $ 47,843.20 $ 76,598.51 Water Plant Operator 7A $ 51,396.27 $ 82,287.07 'ublic Works Streets Supervisor Jtilities Field Supervisor 8A $ 54,878.96 $ 87,862.99 'ark Services Supervisor City of Longwood 283 FY 2024-2025 Proposed Budget Police Department Teamsters Classification Officer $54,127.59 $77,740.00 Corporal $57,808.82 $83,122.00 Sergeant $63,588.51 $91,494.00 Fire Department IAFF StartingPosition •. ys Firefighter $ 43,700.00 City of Longwood 284 FY 2024-2025 Proposed Budget I I n 000 GLOSSARY I I GLOSSARY OF TERMS f -AL 3: This glossary provides definitions of various specialized terms used in this budget document that may not be familiar to all readers. Also provided are the meanings of specialized acronyms used. Account: A classification of appropriations by expenditure account code. Accrual Basis: Accounting basis whereby revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Ad Valorem Tax: A tax levied on the assessed value (net of any exemptions) of real personal property. Adopted Budget: The financial plan of revenues and expenditures for a fiscal year as approved by the City Commissioners. Annual Comprehensive Financial Report (ACFR): An annual report that presents the status of the City's financial situation during the past fiscal year. The report is organized by funds and contains two basic types of information: (1) a Statement of Net Assets that compares assets with liabilities and fund balance; and (2) a Statement of Activities that compares revenues and expenditures. Appropriation: Legal authorization granted to make expenditures and to incur obligations for specific purposes. An allocated time is set in which appropriations can be expended. The City Commission is the authoritative appropriating body for the City of Longwood. Approved Budget: The City Commissioner's Budget, is to be legally adopted before the beginning of the fiscal year, per state statutes. Assessed Property Value: The value set upon property by the Seminole County Property Appraiser as a basis for levying ad valorem taxes. Audit: An official inspection of the City's financial records performed by an independent certified public accountant. Balanced Budget: A balanced budget means that recurring revenues equal recurring operating expenses. City of Longwood 285 FY 2024-2025 Proposed Budget Basis of Accounting: Timing of recognition for financial reporting purposes when the effects of transactions or events should be recognized in the City's financial statements. Basis of Budgeting: Method used to determine when revenues and expenditures are recognized for budgetary purposes. Beginning Fund Balance: Audited fund balance remaining from the previous fiscal year. These remaining funds are both unexpended appropriations and the previous year's reserves. Budget: A financial plan for a specified period (fiscal year) that matches anticipated revenues with proposed expenditures. Budget Amendment: A change to an adopted budget, which may increase or decrease a fund total. The City Commissioners must approve the change. Budget Calendar: An annual schedule of key dates or milestones that the City follows in the preparation, adoption, and administration of the budget. Budget Document: The compilation of the spending plans for the various funds, along with supporting schedules, tables, and charts, which in total, comprises the annual revenue and expenditure plan. Budget Message: A written explanation by the City Manager that serves as an introduction to the budget. It provides the reader with a summary of the most important aspects of the budget, changes from previous fiscal years, and recommendations regarding the financial policy for this fiscal year. Budgetary Control: The control or management of the organization following an approved budget to keep expenditures within the limitations of available appropriations and revenues. Capital Asset: Land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. Capital Budget: A plan of proposed capital outlays and the means of financing them for the current fiscal year. Capital Improvement Plan (CIP): A projected plan for capital expenditures to be incurred each year over five years setting forth each capital project, the amount to be expended in each year, and the method of financing those expenditures. City of Longwood 1 286 1 FY 2024-2025 Proposed Budget Capital Improvement/Capital Outlay: Projects or products that are long-term assets. These expenditures generally have an estimated useful life of two years or longer and typically are over $5,000. Cash Basis: A type of accounting in which revenue and expenditure transactions are recognized only when cash is increased or decreased. Charges for Services: These are charges for specific services provided to specific individuals and entities. These charges include water and solid waste services, building fees, and other such charges. City Commission: The elected policy -setting body for the City. Communication Device: The use of the budget as a means to communicate the process for preparing, reviewing, and adopting the budget for the coming fiscal year including summary information, an overview of significant budgetary issues, trends, and resource choice. Current Taxes: Taxes that are levied and due within one year. Debt Service: The annual amount of money necessary to pay the interest and principal on outstanding debt. Deficit: The excess of expenditures over revenues during a fiscal year. Department: An organizational unit of the City responsible for carrying out a major governmental function, such as Public Works. Depreciation: Expiration over time of the service life of fixed assets. The City uses the straight-line method to depreciate fixed assets which are calculated by dividing the cost by the number of years of useful life. Depreciation is not budgeted by the City. Division: A basic organizational unit of the City that is functionally unique in its service delivery. It's the sub -unit of a department. Economic Environment: Functional classification for expenditures used to develop and improve the economic condition of the community and its citizens, including business development, housing, urban development, and other services related to economic improvements. Encumbrance: Funds set aside from an appropriation to pay a known future liability. When paid, the encumbrance is liquidated. City of Longwood 287 FY 2024-2025 Proposed Budget Ending Fund Balance: Funds carried over at the end of the fiscal year. Within a fund, the revenue on hand at the beginning of the fiscal year plus revenues received during the year minus expenditures equals the ending fund balance. Enterprise Fund: A fund established to account for operations that are financed and operated as private business enterprises -where the governing body intends that the costs of providing goods or services to the general public continuingly be financed or recovered primarily through user charges. Expenditure: Decrease in financial resources for the procurement of assets or the cost of goods and/or services received. Fiduciary Fund: A fund that is used to report assets held in a trustee or agency capacity that are not available for the government's use. Financial Plan: The use of the budget as a means to summarize the City's finances including revenues and other financing sources, expenditures and other financing uses for the prior year's actual, the estimated current -year actual, and the proposed budget year. Fines and Forfeitures: Fees collected by the State Court System. These fees include revenues received from fines and penalties, imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations, and neglect of official duty. Forfeits include revenues resulting from the confiscation of deposits or bonds held as performance guarantees and proceeds from the sale of contraband property seized by law enforcement agencies. Fiscal Year (FY): The twelve-month financial period used by the City beginning October 1 and ending September 30 of the following year. The City's fiscal year is numbered by the year in which it ends. Five -Year Capital Plan: A plan for capital expenditures to be incurred each year over five years to meet capital needs arising from the long-term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part. Fleet: Vehicles that are owned and operated by the City. 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 City of Longwood 288 FY 2024-2025 Proposed Budget also to provide valuable additional resources to state and local law enforcement agencies. Franchise Fees: Franchise fees are assessed on a business, usually a public utility, in return for the privilege of using the government's rights of way to conduct the utility business. The City has granted franchise fees for electric, natural gas, and commercial solid waste. FRDAP: The Land and Recreation Grants staff administers grants to local governments through the Florida Recreation Development Assistance Program (FRDAP). This competitive, reimbursement grant program provides financial assistance for acquisition or development of land for public outdoor recreation. Function: A major class or grouping of tasks directed toward a common goal, such as improvements to public safety, improvement of the physical environment, etc. For the purposes utilized in the budgetary analysis, the categories of functions have been established by the State of Florida Uniform Chart of Account and financial reports must be grouped according to those established functions. See Object Code. Fund: An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are segregated to carry on specific activities or attain certain objectives by special regulations, restrictions, or limitations. Fund Balance: Fund balance is the excess of assets over liabilities. Fund Balance does not necessarily mean funds available for expenditure. Fund Balance can be restricted, committed, or assigned. A negative fund balance is often referred to as a deficit. Funding: Provides budgetary resources to cover the total cost of a program or project at the time it is undertaken. Generally Accepted Accounting Principles (GAAP): The standards used for financial report preparation, as determined by the Governmental Accounting Standards Board (GASB), so that the City's financial statements may be fairly compared to prior reports and the reports of other governmental entities. Generally Accepted Accounting Principles. General Fund: The largest fund within the County, the General Fund accounts for most of the financial resources of the government. General Fund revenues include property taxes, licenses and permits, local taxes, service charges, and other types of City of Longwood 289 FY 2024-2025 Proposed Budget revenue. This fund usually includes most of the basic operating services, such as law enforcement, fire services, finance, information technology, leisure services, and general administration. General Government: Functional classification for services provided by the city for the benefit of the public and the governmental body as a whole, including legislative, financial/ administrative, legal, comprehensive planning, judicial, court services, and other general governmental services. General Ledger: A file that contains a listing of the various accounts necessary to reflect the financial position of the government. Government Finance Officers Association (GFOA): An association that aims to enhance and promote the professional management of governments for the public benefit by identifying and developing financial policies and practices. Governmental Accounting Standards Board (GASB): An independent board that establishes standards of financial accounting and reporting for state and local governmental entities. Its standards guide the preparation of external financial reports of those entities. Governmental Fund: A funding structure used to account for activities primarily supported by taxes, grants, and similar revenue sources. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Grant: This is a financial award given by the state government, federal government, or other agencies to support a particular program or activity. Grant proceeds are restricted to the use stipulated by the Grant Award. Misuse or misappropriation of Grant funds can impact the City for years to come. Indirect Costs: Costs associated with, but not directly attributable to, the providing of a product or service. These are usually costs incurred by other departments in the support of operating departments. Infrastructure: Long-lived capital assets that normally are stationary and normally can be preserved for a significantly greater number of years than most capital assets. Examples include water systems, sewer systems, and streets. Interest: Compensation paid or to be paid for the use of borrowed funds. City of Longwood 290 FY 2024-2025 Proposed Budget Inter -fund Transfers: Budgeted allocations of resources from one fund to another. Intergovernmental Revenue: Funds received from federal, state, and other local government sources in the forms of grants, shared revenues, and payments in lieu of taxes that are for a specific purpose. Levy: To impose taxes, special assessments, or service charges. Or, another term used for millage rate. Line Item: An expenditure classification according to the type of item purchased or service obtained, for example, regular salaries, professional services, repairs, and maintenance. See Object Code. Long-term Debt: Financial obligation with a maturity of more than one year after the date of issuance. Major Fund: Governmental fund or enterprise fund reported as a separate column in the basic financial statement and analysis. Mill: Ad valorem (property) tax valuation unit equal to $1 of tax obligation for every $1,000 of taxable valuation. Millage: The total tax obligation per $1,000 of taxable valuation of the property. Millage Rate: A rate per $1,000 of the taxable property value which, when multiplied by the taxable value, yields the property tax billing for a given parcel. Mission Statement: Statement that defines the purpose and function of the City. Miscellaneous (Funding Source): Revenues other than those received from standard sources such as taxes, licenses and permits, grants, and user fees. Modified Accrual Basis of Accounting: The basis of accounting used in conjunction with the current financial resources measurement focus that modifies the accrual basis of accounting in two ways: 1) revenues are not recognized until they are measurable and available and 2) expenditures are recognized in the period in which governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier). Net Position: The difference between assets and deferred outflows and liabilities and deferred inflows as reported in the Government -wide Financial Statement of the Annual Comprehensive Financial Report. City of Longwood 291 FY 2024-2025 Proposed Budget Object Code: An account to which an expense or expenditure is recorded to accumulate and categorize the various types of payments that are made by governments. These are normally grouped into Personal Services, Operating Expenses, Capital Outlay, and Other categories for budgetary analysis and financial reporting purposes. The State of Florida Uniform Accounting System mandates certain object codes. One -Time Expenditures: These are one-time expenditures authorized on a fiscal year basis for a specific purpose, and are not expected to be recurring costs as a part of normal operating expenditures. Ongoing Expenditures: These expenditures are authorized as a part of the budget process for recurring/ongoing operational needs. Operating Budget: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. Operating Expenses: Also known as operating and maintenance costs are expenses for day-to-day operations such as office supplies, maintenance of equipment, and travel, which exclude capital costs. Operating Revenues: Revenues that recur annually with reasonable stability. Operations Guide: The use of the budget as a means to describe the operations, activities, services, and functions carried out by the City's organizational units. Licenses and Permits Revenue: This category includes revenue raised to recover the costs associated with regulating business activity. They include fees imposed on construction -related activities and business licenses. Personnel Services: The cost imposed on each department to support monetary personnel compensation. This includes salaries, wages, and benefits. Physical Environment: Cost of services provided for the primary purpose of achieving a satisfactory living environment by controlling and utilizing elements of the environment including solid waste, water and sewer conservation, resource management, and other physical environmental services. Police Education Fund: A portion of the traffic and criminal fines received by the City are recorded in this fund to provide financing for police law enforcement training. City of Longwood 292 FY 2024-2025 Proposed Budget Policy Document: The use of the budget as a means to translate policy into specific programs and activities. Principal: The face amount of debt, exclusive of accrued interest. Proprietary Fund: Funds that are used to account for the City's activities that are similar to those found in the private sector. The measurement focus is on operating income, financial position, and cash flows. Property Appraiser: The elected county official responsible for setting property valuations for tax purposes and for preparing the annual tax roll. Property Tax: Also known as ad valorem tax. It is a tax levied on the assessed value of real and personal property. Proposed Budget: The budget for the upcoming fiscal year is submitted to the City Commission for consideration by the City Manager. See Adopted, Approved Budget. Public Hearing: A noticed meeting (per statute and/or ordinance) relating to legal action by the City Commission; usually requires that the public must be heard before action is taken. Public Safety: Functional classification for services provided by the City for the safety and security of the public, including law enforcement, fire control, protective inspections, emergency and disaster relief, and other public safety services. Public Utilities Impact Fees Fund: System impact fees for new hookups as well as contributions from developers of system assets are recorded in this fund to provide for future system additions and improvements. Public Utilities Fund: A fund established to record water and sewer revenues and expenditures using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when they are incurred. Revenue: Income of a government from sources such as tax payments, fees from specific services, receipts from other governments, shared revenues, interest income, and fines and forfeitures. 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 City of Longwood 293 FY 2024-2025 Proposed Budget of rising property values, the roll -back rate will be lower than the previous year's tax rate. Rollover: Any equipment, contractual, commodity, or capital project that has been previously approved by the City Commission but for various reasons has not been implemented on schedule. Special Assessment: A compulsory levy imposed on certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: Governmental fund type used to account for the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects and exclusive of resources held in trust for individuals, private organizations, or other governments. State Shared Revenue: Revenues assessed and collected by the State of Florida, then allocated and returned to the municipalities. The largest portion of state shared revenues is sales tax. State Revolving Fund (SRF): Revolving loan fund through the Florida Department of Environmental Protection that provides low-cost financing for stormwater and water and sewer projects. Stormwater Management Fund: This fund accounts for monthly fees assessed against properties in the City for the provision of stormwater management programs. Tax Base: The total property valuations on which each taxing authority levies its tax rates. Taxable Value: The assessed value less homestead and other exemptions. Taxes: Compulsory charges levied by a government for financing services performed. Transfers: Transfers between individual funds of a governmental unit that are not repayable and are not considered charges for goods or services. Transportation: Functional classification for expenditures for developing and improving the safe and adequate flow of vehicles, travelers, and pedestrians on the road and street facilities. Truth in Millage (TRIM): The Florida Truth in Millage Act serves to formalize the property tax levying process by requiring a specific method of tax rate calculation, a City of Longwood 294 FY 2024-2025 Proposed Budget form of notice, public hearing requirements, and advertisement specifications before the adoption of a budget tax rate. Uniform Accounting System: The chart of accounts prescribed by the Department of Financial Services Bureau of Local Government is designed to standardize financial information to facilitate the comparison and evaluation of reports. User Fee: Charge imposed on a customer for using a specific service operated by the City. City of Longwood 295 FY 2024-2025 Proposed Budget I I