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09-25-2006 - Special Budget o . . CITY COUNCIL OF EDGEHATER SPECIAL MEETING SEPTEMBER 25, 2006 7:00 P.M. COMMUNITY CENTER MINUTES CALL TO ORDER o Mayor Thomas called the Special Meeting to order at 7:00 p.m. in the Community Center. ROLL CALL Mayor Michael Thomas Councilwoman Debra Rogers Councilman Dennis Vincenzi Councilwoman Harriet Rhodes Councilwoman Judith Lichter Assistant City Attorney Nicholas Palmer City Manager Jon Williams City Clerk Susan Wadsworth INVOCATION, PLEDGE OF ALLEGIANCE Present Present Present Present Present Present Present Present There was a silent invocation and pledge of allegiance to the Flag. MEETING PURPOSE The purpose of the meeting was to hold public hearings (2nd Readings) on Ord. No. 2006-0-28, adopting final millage rate of 6.15 mills per $1,000 of assessed taxable value and Ord. No. 2006-0-29, adopting final budget for fiscal year 2006/2007. Assistant City Attorney Palmer stated this is an advertised public hearing to finalize the budget and adopt a final millage rate for the City of Edgewater. The City Commission has previously approved a tentative millage rate of 6.15 mills, which represents a 24.95% increase in millage over the rolled-back rate of 4.9219 mills. Prior to any discussion, the Mayor should call upon the City Manager to make a brief presentation which discusses the following: the percentage rate increase in tentative millage over the rolled-back rate necessary to fund the Page 1 of 1 Council Special Meeting September 25, 2006 o o . budget and the specific purpose for which ad valorem tax revenues are being increased. City Manager Williams went over the attached Powerpoint Presentation. City Manager Williams informed Council that tonight is the second final reading adopting the 2007 budget. During the first budget hearing, Council approved a tentative millage rate of 6.15. After review, staff left that hearing, went back to the drawing board and looked at anticipated revenues and expenditures and made an estimation through the end of FY 2006 and they are bringing back a recommendation to lower the millage rate from 6.15 to 5.95. At that rate that represents ad valorem revenues of a little over $6 million. They have rolled back the ad valorem tax rate necessary for the animal shelter in accordance with the increase in assessed taxable values to pay for the voter approved debt service millage rate, which is down from .06 mills to .0317, which is a roll back from last year. They provided a reconciliation of funds, how they got to the suggested 5.95. During the initial representation they had budgeted surplus or excess revenues over expenditures of $300,000. In order to lower the millage rate from 6.15 to 5.95, they would have to reduce that budgeted surplus by $208,000. They have also described through out the budget process that per audited financial statements and management letter comments, there was an emphasis that was needed to lower the transfer from the Water & Sewer Fund so they placed an extra emphasis on trying to accomplish that as well. They are proposing to lower that an additional $100,000 for a total of $200,000 over last year. Through negotiated contracts they are proposing $11,000 in savings. Through the amendment they approved at the last meeting, they will be selling property to Volusia County out of ParkTowne so they projected that revenue into the budget. It leaves them with a budgeted surplus of $75,000 for fiscal year 2007. Based off of the most recent audited financial statements, which was FY2005, the reserves or fund balance is at 10.01 percent. The City has a Charter requirement that stipulates that they need to be at a minimum of 15%. They are estimating that at the end of FY2006, they believe it will be at 18 percent, which equates to $2.2 million in fund balance reserves. They are recommending Council go to 5.95. In anticipating additional questions regarding possible reductions, he went ahead and put together additional proposals for lowering Page 2 of2 Council Special Meeting September 25, 2006 o o the millage rate in ~ mill increments. He went over the alternative to lower it from 5.95 to 5.45. He placed a very strong emphasis on the fact that if Council's pleasure is to take it to 5.45, it's not without sacrifice. When they started this process they described a need to start saving some money and start transferring it to the Capital Projects fund so they can start paying for our merging capital needs via savings rather than debt issuance. They would no longer be suggesting doing that. They have proposed to add two additional police officers. They wouldn't do this. They removed associated equipment with that. Right now we have an unfilled Recreation Coordinator position in Parks & Rec. They would not fill that position. They would not do any road resurfacing at all and they have some temporary labor that would be removed from the Finance Department as well. They continued with the reconciliation at 5.45. If they go from 5.95 to 5.45 that is an additional cut in ad valorem taxes of $522,000. They would be projecting budgeted surplus of $35,000. Councilwoman Rhodes asked about the temporary labor out of Finance. If they can do that at 5.45, then how do they compensate for that? City Manager Williams explained they would have to try and spread the work around. He further commented on the temporary labor. Councilwoman Rhodes questioned if they would really save anything due to having to pay overtime. City Manager Williams stated it is very tough to project that. They would place a strong emphasis on trying to absorb the work without additional overtime. Councilwoman Lichter asked if the 5.95 represent two times they have gone down what did it end up as. City Manager Williams stated they initially started this process at 6.45. Councilwoman Rhodes stated but they knew they were going down. They could always go down but couldn't go up and that is why they set it so high. City Manager Williams stated once you go through the process and start finalizing all your projected revenues and proposed expenditures, you can always go down but you can't go up. Mayor Thomas asked what their goal is for next year. City Manager Williams stated they would set a goal to roll off 5.95 by an additional ~ mill. He suggested they set that as an on-going, strategic goal that they continue to lower the millage rate. Page 3 of3 Council Special Meeting Septernber25,2006 o o Councilwoman Lichter stated she is worried about resurfacing. If that resurfacing of the roads is in the Shores in the area that got done last, that was a bargain price deal and that never held up well. Over the years since they have done that, there has been trouble on those roads and it lasting like it should have. City Manager Williams explained they would be pushing those needs further out. Councilwoman Rhodes stated that would catch up with us. City Manager Williams confirmed it would catch up and would cost the City more money down the road. He has continued with the scenario of going from 5.45 top 4.95 adding additional options. Basically you still lose everything they previously discussed. The difference now is they don't add the capital vehicle lease so they don't purchase any new vehicles for next year. They would remove all capital, including the FEMA Grant we were going to get for the shuffleboard courts and the shuffleboard courts. They wouldn't purchase any computers or any of the requested capital for the rest of the departments. They do not do the road resurfacing. They have targeted temporary labor. Council's option at this point in order to achieve a 4.95, he would suggest they consider not doing the Base Leg Drive, however, they know there is a contractual obligation. He is fairly confident in saying the City would probably be sued. They have looked at what are those options if they leave Base Leg Drive in the mix. The only other area to look at would be to start cutting positions from the budget and they would need $145,000 in doing so. They have not identified which positions they would target. If it is Council's pleasure to lower the millage to 4.95, these are the areas they would target. Councilwoman Rogers stated first City Manager Williams said for the 4.95, he gave them the breakdown of what was to be removed and one of the items is Base Leg and now he is telling them full-time positions. Is that in addition to or in lieu of Base Leg? City Manager Williams stated in lieu of, either Base Leg or the full-time positions, whatever Council's pleasure is. Councilwoman Rogers pointed out in the 5.45 budget, he had a fund balance of $2.7 million but yet when you do the 4.95 you have a fund balance increase of $155,000. She felt that wasn't comparing apples to apples when they look at this. If they are going to cut things but yet they are going to increase the fund balance. City Manager Williams informed her if they were to take and remove Base Leg Drive it is a Page 4 of 4 Council Special Meeting Septernber25,2006 o o $260,000 expenditure as opposed to $145,000 for the full- time positions. He thought she was seeing the difference in the expenditures. That difference would add back to the fund balance or reserves. Councilwoman Rogers stated the big question that seems to be on everybody's mind is if they hadn't received the property value increase in this area for this fiscal year ended to allow for them this possible windfall of these additional funds or revenues that could be expended for the City, what would City Manager Williams have done for these items that need to be done according to staff. City Manager Williams stated they wouldn't be sitting there talking about capital projects at all. At the end of the presentation, he will show Council a slide that compares operating budgets from FY06 to FY07. The slide will not include any personnel costs and associated expenses that are a direct result of negotiated contracts. It will not talk about debt service or anything of that nature. It looks at operating costs. The only area they would be left to deal with would be proposed capital expenditures and that is what he is suggesting at this point. Councilwoman Rogers questioned if they had hired a few additional police officers last fiscal year. City Manager Williams believed they filled vacant positions but didn't add any positions. Councilwoman Rogers asked how many police officers we currently have for the City. Interim Police Chief John Taves informed her 36 plus four reserves. Councilwoman Rogers stated when they talk of the need for additional police officers, that comes in to line whenever they have an increase in population. We have a lot of developments on the books that have been approved but have not been started such as Edgewater Harbor, Edgewater Lakes, Oak Leaf Preserve, Julington and Worthington. Councilwoman he thought. Taves to let us and if it Rogers asked Interim Police Chief Taves what Mayor Thomas also asked Interim Police Chief them know how many New Smyrna has compared to was roughly the same population. Interim Police Chief Taves stated the population in New Smyrna and Edgewater is pretty close. He believed New Smyrna had 45 on the road. The reason he is looking for two more officers is because he wants to become a pro- active Police Department. Right now he believes they are Page 5 of5 Council Special Meeting September 25,2006 o o reactive. As the City grows they are going to have to add more officers but they also have to train those officers to get them properly trained and on the road which is at least a four month ordeal getting them through the proper training. City Manager Williams asked Interim Police Chief Taves to describe the emphasis on establishing community policing with the addition of the two officers. Interim Police Chief Taves spoke of having them work a swing shift. He spoke of having the extra officers when school gets out, during rush hour traffic and at night when the bars close. This would also help reduce overtime. They have a lot of long-term employees that have accumulated quite a bit of vacation time, which they can't deny them. He spoke of ending up short and having to bring someone in on overtime. Councilwoman Rogers spoke of looking at approximately $162,000 for two new police officers. She asked if that included everything. City Manager Williams informed her it did. Councilwoman Rogers felt that New Smyrna had more officers than Edgewater because they have the beaches and the tourists that go to the beaches. She suggested with the situation the City is in and with the numbers of calls she receives from citizens regarding the taxes that they should hire one officer now and revisit this in six months. Interim Police Chief Taves stated by only hiring one officer that would cut everything in half from what he just said. This is a coverage he wants to put out there seven days a week, which one officer wouldn't be able to work. Councilwoman Rogers asked him if he was going to hire from outside or promote from within. Interim Police Chief Taves stated it would be two new additional personnel to the Police Department. Councilwoman Rogers asked the population increase from last fiscal year to this fiscal year. City Manager Williams informed her two to three percent. We are at 21,572. He didn't recall what it was last year. They have described a need for allocating personnel with a ratio type of approach. He didn't recall what the suggested standard was for this area that the FBI statistics put out. Interim Police Chief Taves stated in the State of Florida the FDLE Page 60f6 Council Special Meeting September 25,2006 o o sites gives the average for the entire State being about 2.45 officers per capita. Edgewater Police Department is at 1.5. Two additional officers would bring them up to 1.6, still well below the average. Councilwoman Lichter questioned if it affects the insurance on your home if the City doesn't come to the average, such as with the Fire Department. City Manager Williams thought that was only for the Fire Department. Councilwoman Rhodes stated because the police are on the road all the time. City Manager Williams stated they couldn't tell them for sure that that was the correct ratio. He felt they would have to look at the individual City and look at crime statistics. They are trying to land on a ratio that adds personnel based off of increases in population. City Manager Williams then commented the source of funds if the Council was to lower the millage to 4.95 mills. He then went over what the budget would be at the rolled-back rate of 4.9219 mills with Base Leg Drive removed or the full-time positions removed. He then went over the Capital Expenditures they would have to give up when they start dropping below the projected millage rate of 5.45. City Manager Williams then commented on the General Fund Operating Expenditures at 5.95 mills, not including personnel costs, capital or debt service expenditures. He commented on the difference between FY2006 and FY2007 and having a decrease of 3.53%, which is less than CPl. He also mentioned the total of all funds being $31,375,219. Assistant City Attorney Palmer stated at this time the Mayor should call upon the general public to speak and ask questions. The City Commission may participate in public discussion and should respond to questions posed by the public. Following the call for public comment and questions, the Mayor should call upon the City Council for comments, questions and debate but not entertain motions at this time. Mayor Thomas opened the public hearing. The following citizens spoke: Domdnic Capria, 606 Topside Circle, stated he is disappointed that they didn't at least call for a workshop on what is going on here. It is very difficult for them to Page 7 of7 Council Special Meeting September 25, 2006 o o understand completely what has gone on. He felt they should have this stuff beforehand. He was confused about the $71,500 for ParkTowne. He stated he would ask his questions and didn't want the answers until he was done. Mr. Capria commented on Council not approving the millage rate of 5.95 on August 31st but they went along and approved 6.15 mills. He felt this was wrong and thought they could still go lower. Mr. Capri a commented on FEMA and felt the Shuffleboard Courts would agitate a lot of people. He spoke of allocating stormwater and transferring $100,000 and now they are going to transfer another $100,000. He felt they should have been lowering the rates on the retention ponds. He felt the City is robbing Peter to pay Paul and he didn't like this one bit. Mr. Capri a then asked how much was in the General Fund in the FY05/06 budget and FY06/07 budget. Mr. Capri a then commented on when they voted to have the Animal Shelter built and it not being built yet. He asked if the $500,000 is still there or has it gone somewhere else. He stated they hired someone for $50,000 and now they are advertising again for $24,000 to $44,000; with benefits that is like $107,000 a year. They used to pay $44,000 a year to the Humane Society. Mr. Capria commented on seeing in the newspapers that Edgewater was always the second highest then they went down to 5.99 and the City looked bad because they would have been first. ~ke T.h~son, Volco Road, stated the problem isn't the millage rate. He went to Daytona Beach Shores to check to see if they had the lowest millage rate. He went to a small putt-putt golf course. Last year's tax rate was $9,000, $750 per month in round terms. Under the new tax rate, their rate is $40,000, a rate of $3,333 per month. This is where the problem is. The land speculators have managed to kite the price of land in Volusia County to the point they can't afford it. Pass this tax and walk down Main Street here. It will be the last time you see Main Street because it will look like 1931 in a couple of years because with an over 400% increase in taxation every small business will be out of business. He feels if they want Page 8 of8 Council Special Meeting September 25, 2006 o o growth, they better save what they have. This problem can't be solved in here. This problem carne in 1976 from the Florida Legislature. It was revisited in 1996 and 2006 by the Florida Legislature. They knew what was corning and chose to do not one thing. He suggested they get on the phone and talk to the elected representatives to see if they can get a special session going. If they don't tap this, it's the people that rent homes that are going to end up with a $300 increase in home rents and the businesses that rent storefronts that are going to pack up and sell out of their garage. Everyone will be a street side vendor. Jean Haughwout, 200 N. Riverside Drive, thanked City Manager Williams for his work and effort in doing this. She has been a resident for 37 years and a realtor for 33 years. She and her husband own Florida Homes & Land located on u.S. #1 next to Sun Trust Bank where they have been in business since 1987. She was present to represent the non-homestead business and property owners who are trying to determine how they are going to pay their proposed taxes. Business people cannot exist in this town if they have to pay the exorbitant taxes imposed on them. We struggle to attract businesses and then we drive them out with high taxes. We do not need empty storefronts. A large percentage of the non-homestead owners bought their properties ten to twenty years ago and over the years have provided a home for many people in this community. Many owners in this room are now faced with the need to either sell their homes or increase the rent. Tenants cannot afford the rent increase that would be needed to make up the difference. Tenants income has not increased at the same rate as the taxes imposed on the properties. The next option is to sell the home but there isn't an abundance of buyers to purchase investment homes, especially when they realize the amount of taxes they will pay. She mentioned all of the for sale signs around town. If a family has a problem paying their bills, she assumed they would cut back on their expenses. They realize several entities are responsible for the tax increase. She and her husband have attended both of the County Council budget meetings. New Smyrna Beach has agreed to roll back the rate to 3.37. The County went to the roll back rate and cut their budget $34 million. On behalf of the owners of property in Edgewater, she asked Council to examine the budget and show them that they too know how to scrutinize the budget and cut out the Page 9 of9 Council Special Meeting September 25, 2006 o o fluff. She was confident they would make a sincere effort to help the community. Jim Stoner, stated he was a voter, homeowner, property owner and taxpayer in Edgewater. His debt service too has increased as well as his real estate taxes, insurance, personal healthcare, and gasoline and on and on. He hasn't gotten a raise in the last 24 months but he has had to modify his budget to deal with it. He questioned why Council couldn't do that. He feels the budget is irresponsible and their taxes are so out of line the collection is criminal. It is easy to government when you have fat and deep pockets. The challenge of government and its leaders is to provide for the health and security of the people without excessive taxation. This Country was founded on taxation without representation. Government officials who do not remain accountable to the public are prone to abuse their powers. Thomas Jefferson stated the key to maintain our republican form of government is to narrowly watch it and that is what they intend to do from this point on. It is obvious that some cannot be trusted to watch out for the welfare of the people who elected them. The taxpayers of Edgewater demand that they significantly cut the fat from the budget and cut the proposed property tax to the roll back rate. This action would stimulate rather than continue deteriorating Edgewater's economy. To say you won't do it is insubordination. To say you can't do it is incompetence. In either case they will be replaced by competent citizens who will work for the people. He thanked Councilman Vincenzi for not voting to approve the budget at the last meeting. Caro~ Ann Stoughton, 2740 Evergreen Drive, also thanked Councilman Vincenzi for voting no. He had the foresight to know that they can roll it back even further. She thanked Councilwoman Rogers for digging into line items. She knows what is going on. She felt the three minutes is hogwash because before this Mayor took office they had five minutes. She wanted to know if that is legal what he did back in May because when he ran he said that he wanted to increase the avenues of communication between the citizens and the Council to ensure the City government. She felt there was a lot that could be cut out. The budget for all of the City employees is over $9 million. The debt is $46 or $48 million. When she used to come to Council meetings, Mr. Hooper said they were in the good $4 million. It goes Page 10 of 10 Council Special Meeting September 25, 2006 o o to show that all of the people that thought Mr. Hooper was doing a good job did us in. ParkTowne Plaza is a fiasco. She felt they could cut from within. They don't need Deputy Assistant this and Deputy Assistant that. She hoped the press reports the debt we are currently in. The $9 million is not for pensions. The debt we are in right now, she asked how long they have had this debt and if they have met the Charter and reserves. Over the last six years the answer was no so that means we really don't have a Charter. She happens to know that Mr. Hooper gave raises to the tune of $2,000, $8,000 and $16,000 in Leisure Services. She asked who is controlling the salaries. She wanted to know how they got promotions. She thought they had a Personnel Department. She thought it was based on merit and not who you now and who you covered for. She felt City Manager Williams should have blown the whistle on the past administration and he knew the debt. It is a shame we are in the state we are in. She asked City Manager Williams what debt the City is in. City Manager Williams stated $46 million. He stated $33 million of that debt is associated with Water & Sewer Fund. A very large portion is associated with Water & Sewer plant and associated infrastructure. That is the bulk of the debt the City is in. He believed that was approved back in 1994 or 1995. Ms. Stoughton asked if it was legal that they are only allowed in May of having three minutes. The Charter says they are allowed to speak. Assistant City Attorney Palmer stated he would be happy to address any of the Council's comments or concerns. He didn't know of anything that would make it illegal. Ms. Stoughton stated that was only his opinion but in the Charter she thought they had it. Councilwoman Rhodes stated the Charter doesn't specify how many minutes. Ms. Stoughton stated they all want to speak but the Council didn't want to listen. She hoped the press reports it. Dennis Bi~, President of the Shuffleboard Club, Edgewater, 2419 Woodland Drive, commented on losing the courts across the street in 2004. In 2005 they came before Council and asked them to accept the millage and they did support them. During 2005 they had a lot of meetings with the Recreation Department and did a lot of planning. They are really close to breaking ground only need one more permit. They have had to go to New Smyrna to play for the past two years. They are residents of Edgewater and want to come Page 11 of 11 Council Special Meeting September 25, 2006 o 0 back to Edgewater and play. He asked Council to support the Shuffleboard Clubs. Linda DeBorde, 305 S. Pine Street, New Smyrna Beach, stated she is not an Edgewater resident, however she pays a lot of taxes to the City. She is a local real estate broker. She wears many hats and sees many phases of this. She respects them for the seats they sit in. They have some difficult decisions to make. She asked the Council to think about what is happening to the taxes and what will happens if the taxes continue to go up. What will they be if all of their worker bees or service people have to move out? They are being pushed out. Most of the lower income people rent properties and will no longer be able to do so. She is also a property owner here and won't be able to rent to them. She will have to sell the properties because she can't rent them to anybody else but she can't rent them for what they can afford to rent them for. She commented on having a lot of vacant houses and prices already declining. The more vacant houses you have the more they will decline. At your home when you start a budget you figure out everything you can cut and what you have to do. Then you try to get the revenue to match that. Cities, municipal governments and Counties does it backwards. They figure this is the tax roll and this is what we can bring in and we make it work out but it is digging them a big hole and they need to close that up. She implored Council to roll back the taxes, cut spending and use the resources wisely. H1ke Visconti, 316 Pine Breeze Drive, stated he heard the Mayor ask if they had any solutions to the tax base. One of the solutions is more volunteers. He feels this is one way to cut taxes. Another way to cut taxes, he believes, Waste Management. We have two pickups a week for refuse. He still maintains they can have one-week pickup and save plenty of dough. Waste Management will give certain size containers, uniform size containers, big enough containers to fill the garbage for one pickup a week. He urged Council to look into Waste Management and see what their programs are for municipalities. Steve Zarre~~i, 3403 Juniper Drive, stated right now he is currently unemployed but he would give them twenty hours a week for free. He used to be Buildings and Grounds Director for the Franklin School District in Franklin Massachusetts. The first year he saved them $125,000. When he worked for the Harvard Community Health Plan of New Page 12 of 12 Council Special Meeting September 25, 2006 o o England they took over RIGHA, Rhode Island Group Health Associates. The first year he saved them $150,000. The second year he saved them $135,000. The third year he saved them $220,000. He encouraged the Council to ask him how and he would show them where to cut and how to cut. Mr. Zarrelli stated if he had a million dollars, he would love to give Interim Police Chief Taves four or five guys. You can't squeeze blood from a stone. They are all there to make this work. They need to find out where the fat is and where they can cut and how they can cut. Mr. Zarrelli stated his brother-in-law works for an airline company for over 22 years. He surrendered his 401K Plan to keep his company running so they wouldn't be out of a job and that the company wouldn't go bankrupt. He was wondering how many people here would be dedicated enough to surrender their 401K Plan or their pension. He feels if they can't surrender any of our equities, then they better find ways to pick up the slack. We need to keep the budget either where it is or roll it back. He would like to see it back to 2002. He spoke of different people he is going to be meeting with. Up in New England they had union grievances. He turned union grievances into task assignments. He is trying to get people to do their job, to work and do what they are saying they are going to do. Don't let them vote them in to tell them what they are going to expect to need more money on. Tell them what they are going to save them the money on and please save them the money. Linda Sma~~, 1629 Willow Oak Drive, congratulated the Council. They appreciate them reducing the millage rate even further. If they don't sound very grateful, they don't mean to send them that message. She certainly is. It is a done deal and they appreciate that. She feels they don't need to be there every year fighting like this. When they talk about forward thinking and innovative leadership, they need to be thinking about, not business as usual. Where do they give up the police officers? Where do they give up the critical needs services? They need to be talking about business as unusual. They need to be thinking outside the box. She had an opportunity to review the budget and what immediately comes to a corporate mind is the most expensive item in any operation is labor. They need to be thinking when they go into labor negotiations and when they hire people what the compensation package is Page 13 of 13 Council Special Meeting Septernber25,2006 o o going to be. What can they do and what can we not do. If they need a defined pension plan in their world verses a cash balance plan or a defined contribution plan then maybe they need to apply to be a police officer in Orlando or Atlanta. In Edgewater they can't afford to do that but they can afford to do something. Obviously the sick and vacation cash in policy is costing the budget hundreds of thousands of dollars. In the non-Police and Fire Departments alone, cash in vacation and sick time is $199,180. When you add in Police, you add in another $133,000 and when you add in Fire you add in another thirty four thousand and change for a total of $366,560 in vacation and sick leave buy back. That is not good business. It doesn't happen anymore in the corporate world. You have a use it or lose it policy. She is told that Fire and Police have a very stressful job and that they shouldn't be encouraging them not to use their sick time or vacation time as a bonus in lieu of. That would be a great place to start. There is $367,000 right there that they can be addressing going forward this year. That is just the tip of the iceberg. They would appreciate it if they would do those kinds of things and take a really deep dive into the business practices of our government and come up with better ways to do business. Nestor O~ijnyk, business owner in Edgewater, doesn't want to see the jobs taken away from the garbagemen. He feels there is another way to fix up the problem. He suggested Council roll back the taxes so there is no budget change from 2005. He would like them to roll it back for the budget so it doesn't suffer a raise from 2005 for the proposed taxes and he doesn't want to pay more than 4.95 for the millage rate. Mayor Thomas closed the public hearing. Councilwoman Rogers stated at the last meeting she made a motion to bring in an auditor to audit the books. She is going to be changing that slightly at the end of this but at this time she wanted to bring it up. She was not aware until she met with the auditors that they have even asked to do nothing but the bare minimum. As far as their audit, she didn't want to use the word skim, because they have done things in a very professional manner. They were not asked to go in depth in any area. They were not asked to expand the scope. At the last meeting she made mention that she was concerned that ParkTowne, there was around Page 14 of 14 Council Special Meeting September 25, 2006 o o 1.18 million in sales and only $500,000 of that money went to reduce the debt. They are looking at facing debt service on a road that needs to be put into that area. She can't help but think they new about that last year or at least the Managers did. In thinking of that, that $600,000 that wasn't applied to the debt service, if it would have been managed correctly it could have been put aside and used towards the debt we have right now that we are going to be incurring for Base Leg Drive. With that being said, she has met with the auditors and she will be making some motions tonight to have everything that has to do with ParkTowne set up in a separate fund and accounted for separately. It was all buried in the General Fund. In normal business accounting, there is a miscellaneous or suspense account. In governmental accounting, to her that is what the General Fund is very similar to. There are a lot of transfers to and from this fund that she is going to request they have further explanation of. She is also going to ask for some explanation of some of the large expenditures in the Water & Sewer Fund. She is going to pick some very large areas and she feels they will be pleasantly surprised. She isn't looking to find errors or point fingers; she is looking to say management needs to start questioning these things. There were several comments mentioned by people tonight, one in particular that is just sticking in her mind. It is that our budget is irresponsible. That gentleman is addressing this Council and she is on this Council. When she looks at Ord. 2006-0~28, there is a little sentence that says the City Council of Edgewater has determined the rate of ad valorem tax levy. That they have determined it. In the end, the bottom line is the five of them are going to be held accountable for that. She didn't prepare this budget and doesn't know every item in the budget. She takes this very serious. She doesn't want someone saying she was on that Council and they were irresponsible. She doesn't want any part of that. Initially she wanted to have a rate of 5.45. She has this one point millage stuck in her head because when she first moved here the City was to increase their millage because of a pension shortfall that she found out later wasn't really truthful. It wasn't that our pension was doing so poorly. Last meeting she gave all the reasons why she knew that wasn't totally a valid reason. Last meeting she made mention for them to go to a 6.15 which would give them an additional $1.35 million so they could use that money to pay for items that seemed to be necessary. She went back and looked ant it wasn't like the Page 15 of 15 Council Special Meeting September 25, 2006 o o . various departments were going to give everybody huge increases. They weren't. There were already some people that received some good size increases. Councilwoman Rogers commented on calls she received from citizens telling her how much their tax bills were. She got a call from one lady whose taxes are $30,000. She and her husband retired and sold a business. They didn't buy a house that had some previous history so they could estimate. She asked if these people have a pension. No. She has problems with that. In Volusia County and these other areas they have gone to the roll back rate. She is there. They need to pinch. She heard from an individual today. She was trying to help someone that was in trouble. She made some calls to see what she could do. A citizen of Edgewater called her to let her know that another citizen made a comment that was something along the lines that she was just being nice because she wanted their vote. That is not her. She is a nice person and a forgiving person but she doesn't want it to go down that she was irresponsible with this budget. She wants the roll back. Councilman Vincenzi stated he thinks the roll back is nice but he thinks it is not something that is realistic because things have gone up. He thinks 5.45 is obtainable and a good compromise. He felt 5.95 was a good goal but it was too easy to achieve. That tells him more fat can be cut out pretty easily. He felt Ms. Small made a very good summation of a lot of points he has been trying to bring out all summer. Employees here do a great job however they get paid very well and get exorbitant benefits. They do a good job but they are allowed some benefits that just aren't found anywhere he has ever worked, such as the annual leave and sick leave buy back. He has talked to City Manager Williams on and off all summer and particularly in the past month and they have made some headway. He feels there are a lot of areas that can still be cut. Benefits being one. If they want to cut $750,000 to $800,000 you have the benefit package, the annual leave and sick leave buy back and other costs in departments, like Animal Services, which is expanding and growing. Voters voted for an Animal Shelter, to spend $500,000, but he believed they weren't informed totally of the cost it would be to run it. That is an expense and if they are prioritizing and talking of cutting back police officers and fire services, they need to prioritize and see what is important. To him, Police and Fire are at the top of the Page 16 of 16 Council Special Meeting Septernber25,2006 o o list and Animal Services is in the middle to low portion. That is an area that might be cut. He would love to see the roll back rate but he didn't think it was a realistic option. He felt 5.45 is a good compromise and that is what he is going to shoot for tonight. Councilwoman Rhodes felt the roll back rate would be irresponsible. That would be the irresponsible thing. In doing that our roads go to pot and she agreed with Ms. Small. Thinking outside the box is what they need to do. It is what they try to do. She mentioned several different occasions where they spoke about ideas such as charging people in the City if they have an accident and they don't live here they were going to charge them to send Police and Fire to their accident. Take the burden off the taxpayers. They were going to charge it to the insurance company but then the insurance company passes it on to the consumer. The mention about the pension and sick leave and those things. They are looking at that. City Manager Williams has already addressed that. Union negotiations next year will be a whole different way of trying to mitigate some of those costs. She disagreed with Councilman Vincenzi in one sense. She didn't feel the City employees are paid extravagantly. In fact, that is why they have the benefits because we can't pay them and we don't pay them. Coming on board years ago it was even worse. They couldn't get people to work here so they had to give them something. Her thought is that she cannot vote for roll back rate. She would hope that the Mayor is going to call a break and she will revisit the 5.45 verses the 5.95 and make a decision then. One of those two would be her decision. She doesn't think letting the City go to heck in a hand basket and then ten years down the road trying to make up for it. That is irresponsible. Daytona did that and almost went bankrupt. She doesn't want to do that and wouldn't do that. Councilwoman Lichter stated the City does not set the value of her manufactured home, which she owns the land under so she pays regular taxes nor does it set the value of your business. As they brought out two weeks ago what many persons did not realize, the County puts the value based on last year's sale of businesses and homes. That is stabilizing and going back a bit. Automatically that value will not be the same next year as this year. She agreed with Mr. Thompson when he said that it was a matter from the State Legislature and they need to talk to their house Page 17 of 17 Council Special Meeting September 25, 2006 o o . '} representatives and house senate and look at ways that that could be modified or mollified by making it balance better so they don't have these big jumps. She mentioned that they would be selling some land in ParkTowne. She feels they are trying slowly and cautiously to look at where the employees are and what perks they have been promised that they assume they are going to have and what can be done about that. That can't be done over night. Councilwoman Lichter stated she worked as a City Councilperson and she works as one here and she gets a slight token benefit salary. When she did this job in Connecticut she didn't get paid a nickel. She did it for service to her community. When she worked six years on Planning & Zoning in this City and that City Council listened to them a little better than they do sometimes, she didn't get paid a nickel. She is willing to do that same thing here. She cannot speak for her fellow Councilpersons. It is certainly something that can be thought about in the future. She has been on the Council nine years, which she does for service to her community to try and help. She's not in it to make money. Her phone is available. She listens to her constituents and tries to help them. Councilwoman Lichter stated the animal shelter was voted on and there were five things that were on the capital expenditure voting list. One thing got passed for $500,000. It was the building. There were other expenses besides a building that you have whether you are with a different non=profit group or not. Animal Control people are Code Enforcement people. They also have salaries and the Pet Society and the Edgewater Animal Shelter decided when they did their plans that Animal Control people would be housed in the new shelter. The new shelter was proposed three or four years ago. She spoke of there being valid reasons for the split with the Humane Society. The shelter right now cannot be built for $500,00 and plans are being revamped for a different structure type of building large enough to be in place for the next eight to ten years. It is a very busy temporary shelter. They are a low kill shelter. Everyone is tested and fixed before they go to homes. They have a magnificent rate of placing animals. This City has always loved their animals. She spoke of Edgewater animals being put down in three days instead of the five days that the City was paying for at the Humane Society. The shelter will pay for itself within two years. Page 18 of 18 Council Special Meeting September 25, 2006 o o "'" The two Animal Control Officers are busy morning, noon and night. As the community enlarges so does the population of animals. They are doing a magnificent job in a temporary structure without hot water and without permanent air. They are waiting for plans to come back in so it can be built for the $500,000 that it was promised to be built for. The City owns two acres of land that the City said they could put their structure on, just like the YMCA that pays $1 per year rental. It is the same kind of setup and the contract Pet Society has with the City is to raise funds for the operation, which it does and to bring in volunteers, which it does. She is there every morning for three hours. It is a good project. She works for all of the projects. That particular one costs $3.50 or $4 per year in taxes. City Manager Williams confirmed at a proposed taxable value of $150,000 it would cost a resident $4.76. Councilwoman Rogers stated for the bond but not for the operating expenses. Councilwoman Lichter stated she just said the building itself. Operating will balance and for three years nothing has been paid. The Pet Society has actually for four years taken care of the animals. She felt there were some very good remarks tonight. It didn't get quite as nasty as two weeks ago. She thanked them for recognizing that they have tried very hard. She, like Councilwoman Rhodes, needs a break to determine between what has been proposed first and what has been proposed second. She understands how many people love shuffleboard and how many people have been promised that activity. The historic mural that also got wiped out never got replaced and she fought hard for that mural across the street. She would not relinquish that plan. Mayor Thomas stated since the September 11th meeting he has done nothing but talk and hear taxes. He spoke of Ms. Small pushing him to go out and investigate what is going on. They are here tonight because the taxes are sky-high and out of control. Mr. Thompson hit it on the head. Who sent the property appraiser over here? He asked City Manager Williams if we could hire our own property appraiser. He bought his house for $28,600 and now it is worth $280,000. Why? Who set that value? He has been to the County Tax Collector, the Appraiser and nobody will give him many answers. They are very careful. When you fill up your car with gas, you are paying Federal, State and County tax. When you go buy something at the store, you are paying another ~ cent tax on that. When you buy a fishing license, the counties have the option of putting Page 19 of 19 Council Special Meeting Seprernber25,2006 o o "' I another tax on that. Guess what, Volusia County is putting that tax on there. When you go buy your boat registration, they have the option of putting the tax on that. Guess what they are doing that. He also spoke of having to pay to get on the beach. He is frustrated just like the citizens are. Mayor Thomas spoke of going out and riding with the City employees. Who else knows better where to cut back than a City employee? He has gotten some good suggestions from them. He is planning on getting with City Manager Williams and put those into effect if he says it is okay. He spoke of a friend that owns a business in Edgewater that moved to New Smyrna Beach two or three years ago that bought two homes on beachside, one being a rental, that is paying $1,600 on the home he lives in, that he purchased four months before the rental property and $6,000 on the rental property. He is going to have to pay $9,000 in taxes with his business here. We can't afford this. A new governor is coming into effect and they need to see which governor has a plan. They are all saying we need tax reform. He asked what they get out of the County tax. The City gets nothing. City Manager Williams isn't painting a pretty picture. He is telling it like it is. He appreciated that he is honest and isn't pulling any punches. Mayor Thomas stated they have put this City on a diet. You cannot starve yourself to death. You will die. His goal is ~ a mill next year. He wants it to go down and down. City Manager Williams has been left with things he needs time to undo and he will undo them. They need to run the City like a business. He guaranteed City Manager Williams would do this for them because he has been around him enough. You can't do it all at once. He thanked Ms. Small for pushing him. There was a fifteen-minute recess at this time. The meeting recessed at 8:22 p.m. and reconvened at 8:37 p.m. Councilwoman Rogers stated just a few things they need to consider and she is going to plead with the Council one last time. She is also going to bring this to the public's attention. The budget. How is our budget prepared? It is called a line item budget. It is the simplest and most common method. It adds the next years proposed spending increasing on top of the current year total. This is called traditional or incremental budgeting. There is a Page 20 of 20 Council Special Meeting September 25, 2006 C) o basic assumption in this budgeting method, that the current level of expenditures is fully justified. In their own personal budgets at the end of the year, she doesn't sit down and do a budget like they would for the government, but she knows from year to year if there is something she wants there are certain areas she has to give in on. She feels they have more fluff; it just hasn't been looked at. She proposed to City Manager Williams that next year they have a zero base budget plan and that they use that for the next year. What they have in front of them are estimates. Friday she was given a budget. Tonight she was given another budget. They have this that they are working on. This tells her that the Finance Director and City Manager are still working on this. She believes they can do better and trim the fat and she believes with the plans the City Manager is going to look at next year, there is more to it than that. City Manager Williams has been bringing a lot of things to their attention and she commended him for that. She wants City Manager Williams to accept the challenge and get them to the roll back. She really feels that he can. Councilwoman Rogers felt they needed to talk more about the Animal Shelter. Our Attorney has a letter that he gave to everyone of them where they gave an opinion, which she asked him to explain to the public. Assistant City Attorney Palmer stated they were asked the specific question to give their opinion of what the City's options would be if the City could not construct the Animal Shelter for the $500,000 which was the maximum debt approved by the public by referendum. He went over the three alternatives they outlined. 1) for the City to allocate any supplemental funding for the shelter from the City's General Fund or from other sources 2) The City could hold a supplemental referendum requesting permission of the voters for additional millage to provide for more debt to build the facility or additional funds to construct the facility or 3) if it wasn't possible to build the shelter for $500,000 to entertain a motion to abandon the project. It was their recommendation that if that was the course Council was going to take that it happen at an advertised public hearing. Councilwoman Rogers stated they have already expended funds for a designer and that design has come back and they were told it would cost the City approximately $750,000 so now Page 21 of21 Council Special Meeting September 25, 2006 o o \ they are back to the designer incurring more costs so the designer can come back and tell us that they can build a facility smaller so they are within their $500,000 but in the interim as they go back and forth they are spending more money. Plus they have an Animal Services Administrator at a salary of around $50,000. She didn't know if she was full-time staff or not. City Manager Williams stated she was full time. Councilwoman Rogers stated plus she is receiving benefits. Plus something that was never identified before is the worker's compensation that would be associated with the volunteers. Initially the City was going to have the Animal Shelter built on property that they later found out it wasn't suitable. The City then purchased property from the County for a certain specific purpose. Conveniently under the old administration two to three acres of that land was put aside for the Animal Shelter. There are a lot of costs associated with this. She hears in the future it would pay for itself. Did growth pay for itself? Does growth pay for itself? Are we incurring expenditures? Are we incurring things now to pay for this? Yes. Are we in a situation now where we can afford it? She didn't think so. She asked the status now on the second design for the facility because the first facility cost too much. City Manager Williams stated they submitted a plan. When they estimated the cost to construct the animal facility, economic times were quite different. He thought the estimate was about $100 a square foot, which would provide for a 5,000 square foot building. Through that the design began. Three or four years later the cost of construction has risen drastically. They got the preliminary cost at $750,000. They sat back down and said they only had $500,000. They have maintained $500,000. Through that the building has shrunk in size but the overall design has stayed intact. They don't want the stage being set for future years of expansion. They went back to the table and looked at some alternative forms of construction. The design hasn't changed. To date, we haven't received any additional costs as a result of that. They are waiting on the estimates for construction. They are committed to holding that line at $500,000. Those moneys are budgeted in this budget under the Capital Projects Fund where there is a separate accounting for that money. We have had the first year of millage rate levied on the properties. Last year it was done at .06. This year through the increase in taxable value the millage rate will come down and each year thereafter it will come down. The City hired an Animal Page 22 of 22 Council Special Meeting September 25, 2006 o o \ Services Administrator because they started providing the service. They have everybody in a temporary shelter and they do a very good job with the facility they have provided for them at this point in time. They had planned for the facility to be located at the old landfill. Once it was approved and through engineering and due diligence it was discovered it wasn't a suitable location. He commented on other properties they tried to look at that the City owns. He commented on the opportunity that came up to the south to purchase seventeen acres, that was purchased out of the Water & Sewer Fund, and it was determined at that point in time to co-locate that facility there which would also be co-located with future expansions to the south for public safety facilities. Councilwoman Rogers asked how much they spent for the 17 acres. City Manager Williams and Director of Environmental Services Terry Wadsworth estimated $300,000. Councilwoman Rogers mentioned this being another cost in addition to the $500,000 for the portion of the land that is being used for the shelter. She asked how much they spent on the first design that failed to meet their needs because of the $500,000 construction cost. City Manager Williams stated the first design was practical and useable and they will be using that design. Councilwoman Rogers stated but it is too big so they are going to have to do something. City Manager Williams stated it may scale down in size. Councilwoman Rogers stated but there are still costs involved in architect fees and then there would be another cost associated with second drawing and then when they quantify these things and really look at the reality of this, the citizens were thinking $500,000 that is not a big dollar amount. They are probably looking at a million dollars before this is over. City Manager Williams wasn't comfortable estimating that at this point. Councilwoman Rogers asked about this being accounted for separately in the budget. City Manager Williams informed her it was. Councilwoman Rogers don't we also have a separate fund set up for the Animal Shelter. City Manager Williams explained they have a separate department set up to account for the operations. Councilwoman Rogers asked if the design fee would be within that or if it is charged to the General Fund. City Manager Williams stated he had to go back and research that. It should be charged there. Councilwoman Rogers stated it would be charged to the General Fund or the Animal Shelter. City Manager William Page 23 of 23 Council Special Meeting September 25, 2006 o o .~ stated the Animal Services Department is a department that is under the umbrella of the General Fund, which is no different than the Police or Fire Departments. Councilwoman Rogers stated so if she pulled up a separate accounting of the Animal Fund, she would be able to see and identify the design fee and perhaps an allocation of the 17 acres that the City spent for that land for the Water & Sewer Fund that they took two to three acres from. City Manager Williams stated that isn't a standard business practice they do here and that hasn't been done. Councilwoman Rogers stated what she was getting at was they aren't looking at the costs the way it was presented to the citizens. That is what they are supposed to be doing. They had this attorney give them an opinion on something and they have done nothing with it. She felt they needed to have a complete accounting of every expenditure pertaining to the Animal Shelter. She suggested they put it on the agenda at another time, public notice that they are going to talk about this and realize and let the citizens know. They voted for it. If the City isn't handling it correctly, they need to bring it to their attention and ask if they still want them to continue with this. She doesn't want to discontinue something without taking it to the citizens but she thinks the citizens deserve the opportunity to know what this really costs. City Manager Williams suggested to Council that if it is something they want brought up in a future public hearing that somebody make a motion and they go through the roll call. Councilwoman Lichter stated it's not on the agenda tonight. Councilwoman Rogers said it doesn't matter. Last week something wasn't either. City Manager Williams explained they are really here to adopt the budget. They are getting outside of what they are supposed to be doing. Councilwoman Rogers stated this is a big thing. If they do this, this is a good way for them to say they can get to a roll back because now they are going to look at the numbers and they have the auditors coming in to expand the scope and they need to look at these numbers heavy. She spoke of receiving calls from City employees. She isn't down on City employees and she isn't down on their pension. She is down on the management of these things and the fact that they haven't been told correctly some of these problems. They need to make it Page 24 of 24 Council Special Meeting Septernber25,2006 <) o transparent and fix it. If you have a problem you can't hide it. You have to tell the truth and get on with it. City Manager Williams explained the purpose of the meeting is to adopt the budget. They have brought forward opportunities to give the Council and to the roll back rate. They can quantify these items within the budget. By law they have to present a balanced budget. It is very difficult for staff to say next year we will have or won't have hurricanes. What they have presented, they feel like they can quantify. It is Council's pleasure whether or not they want to go to full roll back rate. These are the targeted quantifiable items they are going to cut within this budget irregardless of whatever scenario is brought forward and approved tonight, any proposed capital expenditures will be shoved to the third quarter of the fiscal year. They will do a mid-year budget review. They will look at the revenues verses expenditures and then they will consider any items that were removed from the process tonight that can be put back. First and foremost the priority is to adopt the budget. Secondarily is to have enough funds that they can still provide the services they are offering right now without any reduction in those services. Mayor Thomas stated they have strayed off the subject and closed the public hearing and entertained a motion on the budget. Councilwoman Rogers made a motion to go to the roll back rate of 4.95. Assistant City Attorney Palmer stated just as a point of order. At this time prior to entertaining motions to adopt the millage rate, separate motions to amend the budget need to be considered. For each of those motions they should be considered separately and allow time for Council and public discussion prior to a vote. At this time they shouldn't vote to approve the budget but only to make amendments to the tentative budget that was adopted at the September 11th meeting. They can be general motions in the sense of amend the tentative budget in accordance with whatever slide they saw or any other manner that the Council sees fit. Councilwoman Rogers stated so you would amend the budget before you set the millage rate. Assistant City Attorney Palmer stated you have to amend the tentative budget before Page 25 of 25 Council Special Meeting September 25, 2006 o o ~ you can establish a final millage and then they would adopt the final budget. City Manager Williams informed Council they had two scenarios that were presented to them for achieving those roll back rates. He placed on emphasis on if it is Council's pleasure to do the roll back rate, they decide they do not want to do Base Leg Drive, which he thought they would expose themselves to litigations, lawsuits and ultimately courts may rule to produce that road as they were contractually obligated. Second scenario is that he will be forced to eliminate positions to the tune of $145,000 and that is the stage that will be set, consideration that they have five days before the start of the fiscal year and they would be notifying employees very directly. Councilwoman Rogers stated as far as Base Leg goes, so they are contractually obligated. Is there a date or performance time mentioned in that. City Manager Williams recalled there were performance dates that were specified and they have already passed. Assistant City Attorney Palmer confirmed that was correct. Councilwoman Rogers asked how long ago. Assistant City Attorney Palmer stated the purchase agreement between the City and Massey was dated February 19, 2003. The construction of the easterly 500 feet of the above- described road from its intersection with ParkTowne Boulevard shall commence within four months from the effective date and shall completed within ten months of the effective date. The remainder of Street B shall be completed within two years of the effective date. Councilwoman Rogers stated then it should have been completed by February 2005. Councilwoman Rogers stated the motion is that they are supposed to be amending some item in the budget or in this case the different examples, he as given them. The budget at 4.95 per $1,000 with Base Leg Drive removed. A lawsuit hasn't come to the City yet. She isn't going to totally say they are never going to do Base Leg Drive and that they aren't going to do it, but what she was saying is that as time goes on she believes they are going to find more money and that they can probably get started on this before the fiscal year end. She doesn't want to commit to this now. Page 26 of 26 Council Special Meeting September 25, 2006 \) o , She wants to do the 4.95 and she wants to work. She wants it at 4.95. City Manager Williams stated point of clarification. Councilwoman Rhodes stated but that's not roll back. City Manager Williams addressed to Councilwoman Rogers that she had addressed roll back rate, which is 4.9219. Councilwoman Rogers stated roll back and that they go with the example that says Base Leg Drive removed and she asked if she needed to explain the other items they are going to cut out because some of this isn't there anyways such as the police officers and the vehicle lease. Assistant City Attorney Palmer suggested she consider a motion to amend the adopted tentative budget. Councilwoman Rogers stated they have three pages that talk about 4.95. Assistant City Attorney Palmer stated as distributed by the City Manager at the September 11th meeting to be consistent with the budget proposals set forth tonight under City staff's report for a budget at 4.95 per $1,000. Councilwoman Rhodes stated 4.95 was not what she wants. She wants 4.9219. Councilwoman Rogers stated that is the roll back and that she was right. Councilwoman Rogers made a motion that they go along with the budget at 4.9219 per $1,000 with Base Leg Drive removed. The MOTION DIED due to the lack of a second. Mayor Thomas entertained another motion. Councilman Vincenzi made a motion to amend the budget as per recommendation of the City Manager to 5.45, second by Councilwoman Rhodes. The MOTION FAILED 2-3. Councilwoman Rogers, Councilwoman Lichter and Mayor Thomas voted NO. Mayor Thomas entertained another motion. Councilwoman Rogers made a motion to do a budget at 4.95 per $1,000 with Base Leg Drive removed, second by Councilwoman Lichter. Councilwoman Rhodes stated it is 4.95, not 5.95. Councilwoman Lichter withdrew her second. Page 27 of27 Council Special Meeting September 25, 2006 o o .. Mayor Thomas asked if there was a second. The MOTION DIED due to the lack of a second. Mayor Thomas asked if there was another motion. Councilwoman Rhodes made a motion to split the difference between 5.45 and 5.95 and go with 5.70. Assistant City Attorney Palmer stated that motion would have to include the specific changes to the adopted tentative budget. Mayor Thomas confirmed that City Manager Williams didn't address a budget to go there. Councilwoman Rhodes asked if she could just say with the intended budget considerations that need to be made to do that. City Manager Williams stated they would have to take a recess, retype an ordinance and amend the budget. Councilwoman Rhodes stated at 5.45, she had to really search her conscience because they have a Charter obligation to have a Reserve Fund. Ms. Stoughton stated you haven't had it all along. Mayor Thomas informed her she was out of order. Councilwoman Rhodes stated we have it now and her intention is to keep it. That is an obligation they don't have an option for. Her hesitancy in going lower than that is hurricanes or any other emergency we might have. Road resurfacing and she is of the opinion they need two more police officers. Her point is that to run the City into the ground is not her job and she is termed out. This is not political. Her job is to see that when she leaves this that this City is a solvent City. That they have all the services they need and require. She agreed with Mr. Visconti about the one day a week trash collection. They tried it five years go and people were so up in arms that they couldn't do it. Many things have been tried over the year and they are still trying. In good conscience she can't go lower than 5.45 and she felt Councilman Vincenzi made a good point. That is obtainable and we might be able to survive it and not be wiped out if an emergency comes along. Councilwoman Lichter made a motion that they amend the budget so that the rate would become 5.95 in accordance with the slide that was presented tonight. The MOTION DIED due to the lack of a second. Page 28 of 28 Council Special Meeting September 25, 2006 o o . . Councilwoman Rogers made a motion since the 4.95 and 4.92 wasn't approved, that they go to a 5.25 and they will use the difference between 4.95 and 5.25 for Base Leg Drive and then as staff is going through the numbers, because again these are all estimates. She was sure they would find the additional difference they need so they can crate Base Leg Drive. She made a motion that they go to 5.25, that they additional amount over the 4.95 would be allocated toward Base Leg Drive. Councilwoman Rhodes stated but once again they don't have the 5.25 amended. Councilwoman Rogers stated they use the 4.95 and then the additional funds they get over the 4.95 would be used for Base Leg Drive. Assistant City Attorney Palmer stated if that is the consensus and the motion to amend the budget in a way that is not depicted, certainly in the charts that City Manager Williams provided, he suggested the motion should be a direction to staff followed by a recess to rework the budget in accordance with the millage proposal. Mayor Thomas stated there is a motion on the floor. Councilwoman Rogers stated and then they do a recess so they can. Mayor Thomas stated it had to be seconded. The MOTION DIED due to the lack of a second. There was a brief discussion about Base Leg Drive. City Manager Williams stated they would have to entertain a motion to amend the budget to a different millage rate. They would have to recess and go back and crunch the numbers to be able to tell them what that accommodates and then bring it back to Council and address that at that point. They put together a number of scenarios of 5.7, 5.3 and 5.2 all those just didn't come through. Councilwoman Rhodes stated they have to come to a consensus. Mayor Thomas stated he has met with City Manager Williams and they have gone over and they have shaved and shaved. He says he has to have 5.95 in order to operate the City. He strongly suggested someone make a motion at 5.95 with a goal that next year this time they are at 5.45. Page 29 of 29 Council Special Meeting September 25,2006 o o -.. Councilwoman Rogers made a motion that they amend the budget to 5.25. She understood the Finance Director and the City Manager is going to have go to go back and rework the numbers. Budget at 4.95. They use those numbers. The dollar amount they are going to receive which is an additional .3 mills, whatever that amount is will go to Base Leg Drive. It's not like they have to do a whole lot. Just tell her what .3 mills is going to bring to the City. She believed it would be pretty close to the cost of Base Leg Drive. The MOTION DIED due to the lack of a second. Councilwoman Lichter stated Councilwoman Rhodes made motion earlier that she didn't know what happened to amend the budget to a figure between 5.45 and 5.95. thinks there might be, by looking over the lists, a of things that aren't as important as other things. a it, to She couple Councilwoman Lichter made a motion to amend the budget to a figure between 5.45 and 5.95. Mayor Thomas asked her if she had a figure. Councilwoman Lichter stated something that is half way. Councilwoman Rhodes stated she couldn't make the motion because they didn't have a scenario. They can make the motion if they give the scenario for 5.45 with the extra quarter mill going to road resurfacing. City Manager Williams stated if it is Council's pleasure to amend the budget at 5.45, these are quantifiable items they can target that they have to cut out to present to them a balanced budget. They will go through the fiscal year. They will look for opportunities for savings, efficiencies throughout that fiscal year. Any savings they achieve then they can start allocating back those quantifiable items that they have removed from the budget. If it is so approved that it is road resurfacing, they can accommodate that. Tonight, at this process, they have to quantify that dollar amount. They remove those items and they can look at that down the road. It will be this time next year when they are looking at that just to verify that all of the revenues are coming in as they projected. Councilwoman Rhodes stated if they make it 5.70, then they are guaranteed the road resurfacing. It isn't if the money is there. Page 30 of 30 Council Special Meeting September 25, 2006 o o City Manager Williams asked for clarification if they just described 5.45. Councilwoman Rhodes stated Councilwoman Lichter was wanting to know about between 5.45 and 5.95. She was trying to explain how to make that motion. City Manager Williams stated they would have to go back if they amend the budget right now and calculate that difference and they will tag a quantifiable item to it tonight. Mayor Thomas stated what they needed to do if she makes a motion and it gets seconded, then they will take a recess. City Manager Williams stated if it is passed to amend it, they will go take a recess and start crunching numbers and they will look at what they are going to give up tonight. If that is not acceptable, they will re-amend the motion and go back through the process again. Counci~woman Rhodes moved to amend the budget to 5.70, second by Counci~woman Lichter. The MOTION CARRIED 3-2. Counci~woman Rogers and Counci.lman Vincenzi voted NO. Mayor Thomas called a ten-minute recess. City Manager Williams informed him it might take longer than ten minutes. The meeting recessed from 9:15 p.m. until 10:05 p.m. City Manager Williams went over the General Fund Revenue and Expenditure Summary with regard to changes to be made in order to accommodate the 5.70 mills. (Attached) City Manager Williams informed the Council they still have police officers in the budget, equipment associated with them and all of the other capital expenditures other than the little bit of money that was removed. They also have $200,000 for road resurfacing as well. He asked what Council's pleasure was. Assistant City Attorney Palmer stated at this time if Council desires to make a motion to amend the tentative budget that was adopted on September 11, 2006 in accordance with City Manager Williams' proposal now would be the time for the motion. After the motion and second they should move to Citizen Comments. Page 31 of31 Council Special Meeting September 25, 2006 o o , Mayor Thomas entertained a motion. Councilwoman Rhodes confirmed that this still keeps the Reserve Fund. City Manager Williams informed him this estimates that at the end of this fiscal year, they will be at the required minimum for our Charter Reserve. He couldn't begin to describe for certain that they will be able to be there. They are very comfortable that they are now five days within the close of the fiscal year. They have looked at revenues and expenditures and they feel like they will be there. Again it is an estimate. They may go through the audit process. The Financial Statements may be issued and they may be below the required minimum. If they are, they will go in and stop any capital expenditures that are remaining in the budget to accommodate for that. City Manager Williams stated the third quarter of the fiscal year would be the first opportunity to spend any money related to capital. Mayor Thomas again entertained a motion. Councilwoman Lichter made a motion to accept the change to the amended millage rate of 5.70 and that would include the changes that staff has made to accommodate those figures. Assistant City Attorney Palmer stated just for clarification this motion would be to amend the tentative budget that was adopted on September 11, 2006 and not adopt the millage rate yet. Councilwoman Lichter stated she would make that motion. Assistant City Attorney Palmer stated it would be to amend the adopted tentative budget. Councilwoman Rhodes seconded the motion. Mayor Thomas asked for Citizen Comments. The following citizen spoke: Dominic Capria, 606 Topside Circle, stated he was a little confused on the amended budget and asked if that meant if it is amended, they can not go up on it, the 5.70. City Page 32 of32 Council Special Meeting September 25,2006 o o ') Manager Williams informed him no. Mayor Thomas informed him they were amending the 6.15 to reflect 5.70. Mr. Capria asked City Manager Williams if he meant 15% in the minimum Reserve Fund. City Manager Williams informed him that was correct. Mr. Capria asked how much is in the General Fund now compared to last year. City Manager Williams informed him they believed there would be a little over $2.2 million. Mr. Capria asked how much was in the Stormwater Fund. City Manager Williams didn't have an answer for him. Mr. Capria stated they transferred $100,000 twice. City Manager Williams informed him no they didn't. He explained he was talking Stormwater and the transfers from the Water & Sewer Fund. They have lowered those transfers by $200,000 so they are taking less money from the Water & Sewer Fund and putting less money into the General Fund. It was originally proposed at $1 million. That is what he believed was the $200,000 that Mr. Capria was describing. Mr. Capri a informed him it was. Caro~ Ann Stoughton, 2740 Evergreen Drive, stated she wanted to know exactly how much is in the Reserve Fund. City Manager Williams didn't have that answer. Ms. Stoughton stated but you are the City Manager. How much was there this time last year when he was Finance Director? Aren't they supposed to, according to Charter, keep a minimum balance of 15%? She thought she heard City Manager Williams say earlier they didn't have 10% but they may at the end of the year have what is required, which is 15%. City Manager Williams stated the last issued audited Financial Statements they had 10.01%. If you take the revenues and calculate them year to date and subtract the expenditures year to date that is how you would determine your fund balance. They described at the workshop that figure changes daily and will change daily until they get to the end of the fiscal year and could possibly even change pending the outcome of the audit. Ms. Stoughton informed City Manager Williams her time was going while he talked. Mayor Thomas informed Ms. Stoughton she let him by asking the questions. Ms. Stoughton stated she thought when you had a Charter those amounts had to be there at all times. She wasn't Page 33 of 33 Council Special Meeting September 25, 2006 Q o there to assail him but it just goes to show that a few Councilpeople and people in the audience are putting a little pressure. She was sure they could eventually get there and find hidden moneys and bring it up to reduce the taxes for the taxpayer. She stated we are not in compliance with the Charter right now. City Manager Williams stated she brought up a really good point, which is really an indication of no justification to lower the millage rate. He thought they were trying to describe that they felt comfortable enough based off of estimations to make that recommendation. The City's not at the required minimum at this point. It is very tough for him to continue to recommend a reduction in the millage rate based off of that fact. Councilwoman Rhodes stated she thought they were. City Manager Williams stated it is estimation. Councilwoman Rhodes stated that is all they have to go on right now. She knew he couldn't guarantee but she was asking him to give her his best shot. He told her was at this point, in his estimation, that by the end of this fiscal year they would be at 15%. City Manager Williams stated if they go on what they know is certain, they know for certain that at the end of fiscal year 2005 they were at 10.01%. Based off of that, they shouldn't be considering any reduction in the millage rate. If they want to base that off of an estimation as they are sitting there tonight, they are basing that as an estimation. Councilwoman Rhodes stated they are five days from the end of the fiscal year and that City Manager Williams should have a pretty good estimate. City Manager Williams stated he felt fairly comfortable telling them that. Councilwoman Rhodes stated after the hurricanes, they weren't solvent at all. They had their Reserve Fund that and much of that was used and until they recouped from FEMA to bring it back up but every year she sat there and she didn't ever remember them being at the 15% figure. Every year she said they needed to be at that figure. That was something that was not negotiable and it never happened. It has to happen. There is no option. She stated her understanding was if they are within 1% of it, they are very close to it based on City Manager Williams estimate five days out from the end of the fiscal year. She asked if that is so based on his estimate. Page 34 of 34 Council Special Meeting September 25, 2006 o o City Manager Williams again stated it is an estimate. He did not know what would come out of the audit. He didn't know what proposed adjusted journal entries would take place. Assuming everything is correct, he estimated they would be at 17 or 18%. Councilwoman Rhodes believed he was pretty darn close. Linda Sme~~, 1629 Willow Oak Drive, stated on the website it says September 30, 2005 the Reserves were $6,690,288. She asked City Manager Williams if he knew what it was at mid-year. City Manager Williams informed her he didn't know where she got that number. Ms. Small informed him it was on the website. It was filed by Mr. Hooper and City Manager Williams at the end of the fiscal year last year. City Manager Williams stated it probably included multiple funds. $1.1 million is what the reserve balance was for the General Fund. Ms. Small asked what budgeted surplus was. We planned for a budget surplus obviously. City Manager Williams explained budgeted surplus in governmental accounting they talk about excess revenues over expenditures. When they look at our revenues verses our expenditures that is what they are projecting as a profit. They were being very conservative with that because they knew they were shooting at a moving target with the fund balance. If they didn't get there in 2006 they knew the mandate would be there in 2007. That was the area they targeted for the fund balance reserve. Ms. Small stated at the end of the year, whatever surplus they have, is that rolled over anywhere into the next fiscal year budget or is that redistributed into investment funds and enterprise fund and reserve funds. City Manager Williams explained that reserve would get transferred directly to what they are talking about as reserves tonight. The focus of discussion as it relates to reserves right now is strictly on the General Fund. The Charter specifies you have to have 15 to 25%. Mayor Thomas closed the public hearing. Mayor Thomas stated there is a motion on the floor and a second. He asked for a roll call vote. Page 35 of 35 Council Special Meeting September 25, 2006 o o " The MOTION CARRIED 3-2. Counci~woman Rocrers and Councilman Vincenzi voted NO. Assistant City Attorney Palmer asked if there were any other amendment motions to the budget. Assistant City Attorney Palmer read Ord. 2006-0-28 into the record. He stated for the record the name of the taxing authority is the City of Edgewater, the rolled-back millage rate is 4.9219 mills, the percentage by which the proposed millage rate exceeds the rolled-back rate is 15.81% and the millage rate proposed by the ordinance is 5.70 mills. Assistant City Attorney Palmer stated the Mayor should now entertain a motion to adopt Ordinance 2006-0-28, establishing a millage rate of 5.70 mills for fiscal year 2006-2007 and then entertain public comments and Council discussion prior to a vote. Counci~woman Rhodes moved to approve Ord. 2006-0-28, estab~ishing a mi~~age rate of 5. 70 mi~~s for fiscu year 2006/2007, second by Counci~woman Lichter. Councilwoman Rogers disagreed and felt they should be lower than that. Due to there being no citizen comments, Mayor Thomas opened and closed the public hearing. Mayor Thomas announced there was a motion on the floor and it had been seconded. He asked for a roll call vote. The MOTION CARRIED 3-2. Counci~woman Rogers and Councilman Vincenzi voted NO. Mayor Thomas asked for a motion to adjourn. Assistant City Attorney Palmer stated they had to set the budget first. He read Ord. 2006-0-29 into the record. Counci~woman Lichter moved to approve Ord. 2006-0-29, second by Counci~woman Rhodes. Due to there being no citizen comments, Mayor Thomas opened and closed the public hearing. Page 36 of 36 Council Special Meeting September 25, 2006 C) 0 The MOTION CARRIED 3-2. Counci~woman Rogers and Councilman Vincenzi voted NO. Mayor Thomas again asked for a motion to adjourn. City Manager Williams informed Council they needed to entertain a motion to amend the original motion that Councilwoman Rogers made during the first special meeting to go out for RFP's or solicit RFP's for auditors. Councilwoman Rhodes asked if they wanted to do this or wait for the meeting. City Manager Williams informed her they did it during the Special Meeting last time so he thought it would be. Mayor Thomas asked Councilwoman Rogers if she wanted to do that. Councilwoman Rogers informed him she did. Counci~woman Rogers stated ~ast time she made a motion that they bring in an accounting firm, an audi ting firm to audi t entire~y the financia~ statements. She is going to amend that motion. As she had mentioned ear~ier, the CPA firm tha t the Ci ty has performing the audi t has never been asked to expand the scope and they have a~ways been asked to do the rni n i""-71fI ~eve~ of audi t. Her proposu is tha t they use them and request that they expand the scope and in defining tha t, in the Genera~ Fund there are severa~ transfers in and transfers out. She be~ieved there is a vuue that they consider materia~ of around $20,000 and so therefore any transfers in or out of the Genera~ Fund that exceed $20,000 they need detai~ed breakdown scope. Hha t she is ~ooking for specifica~~y. In the Genera~ Fund is a separate accounting of everything that has to do with ParkTowne Industria~ or the ParkTowne property, the purchase, the sa~e, where the payments went. One item she has a~ready brought out in the open is the $1.18 mi~~ion that we recei ved ~ast year for SlUe of property when $500,000 of that went to debt service. Where did the ba~ance go? If they knew where it went, they wo~dn't have a millage ~ike we do right now. At ~east she hoped they woul.dn't. She was a~so wanting them to begin ~ooking at the Stormwater Rec~aimed Water Fund. We have a ~ot of debt attributed to that fund. We receive revenue. She wants to see that those revenues are being used to reduce that debt. She wants to fee~ comfortab~e wi th that. Page 37 of37 Council Special Meeting September 25, 2006 {J o City Manager Williams stated when you say Stormwater Reclaimed Water Fund. He thought she was mixing funds. He asked if she meant the Water and Sewer Fund. Councilwoman Rogers informed him yes. She stated they had ta1ked in a meeting they had ~ast week regarding the pension and there are severu items there that the auditors rea~~y haven't de~ved into or made comments on because again they were not asked to. We have three separate funds with the Ci ty or three dirrerent p~ans and some or these p~ans or departments have more than one p~an ~ike the defined contribution and derined beneri t p~an are part of the benefi ts that is offered to the Genera~ Ezrp~oyees. We uso have the Fire Department. We a~so have the Po~ice Department. She isn't ~ooking at issues right at this moment in the Po~ic. Department or the Fire Department. She is ~ooking specifica~~y at the General Ezrployees Pension. She asked JIB. Leazy to look at that further and give them soma infozmation regarding it and they can get that infozmation rrom the City Manager. She was sure that he has information from the actuaz'y and maybe JIB. Leary co~d read the past year's cnmrftAnts when they are working on this year's audit. She has a~ready made mention or the An.;mal Shelter. She has asked for City starf to go back and do that since it is relatively new and it Bho~dn't be that hard ror them to go back and track. A1.l expenditures, whether it is indirect or direct. ftlat is her motion. Mayor Thomas stated all that. Councilwoman Rogers stated all that. They had to because the auditor is sitting here and she needs to know where they are going with this. City Manager Williams informed Council if they had any questions for Ms. Leary, he felt she would be only too glad to answer them or if they would like to add some areas to expand the scope. Councilwoman Lichter asked if she had a second. Counci~ Vincenzi seconded the motion. Councilwoman Lichter asked for discussion. She stated she thinks it is a whole new ball of wax here. It sounds like a totally different audit and she wasn't sure she wanted to vote until she had some idea of what they are talking about in price with this situation. She was sure it's a different price. She wasn't sure if the rest of the Councilor she wanted to go with the present auditor or if Page 38 of38 Council Special Meeting September 25, 2006 u o . . o u . this goes out to bid. She wasn't sure if they are over the line of a totally different contract. Mayor Thomas stated he was confused. Councilwoman Rogers stated if they go outside, their City Manager at the last meeting told them they are looking at $40,000 to $60,000. We are already engaged with McDirmit to perform the audit. They have always been asked to do the bare minimum. During the meeting she had with them, they didn't seem reluctant. They seemed very pleased and willing to cooperate with us and work with us and more than willing to open up and look at things. They are auditors. This is what they want to do. Why do the bare minimum and give it the rubber stamp? Her feeling is that this will be a less expensive way to get this accomplished. Councilwoman Rhodes and Councilwoman Lichter stated but how much is it going to cost? Councilwoman Rogers stated right now they don't know because she has just, she is putting this proposal out there and they can ask her to come back and give us a price. City Manager Williams stated he certainly didn't think he could speak for the firm itself but he had a feeling that an expansion of their scope of services will probably involve a separate engagement letter with costs associated with it. He informed Ms. Leary if she would like to speak to that she was welcome to do so. Ke~~y Lea~, McDirmit, Davis, & Puckett, stated some of what they are asking would go back several years so yes City Manager Williams was right, it's separate. It's what they call an agreed upon procedures. It would be a separate engagement from the normal audit that they do. She would need to sit down and like on ParkTowne, just say how many years back and what would they have to look at. Councilwoman Rogers stated what she is looking at is that they have received sales and the money came in and the money should have went to reduce the debt on that and it wasn't used to reduce the debt. It was almost like it was a business venture that the City engaged in. They got an extra $600,000 last year and spent it however they pleased. It did not go directly back to reduce the debt on ParkTowne and that is poor stewardship. Page 39 of 39 Council Special Meeting September 25, 2006 Q o . .. . Mayor Thomas stated excuse me, they aren't debating this. He thought he understood her motion now. Last time Councilwoman Rogers made a motion to get an outside auditor to come out and we all voted for it to audit the auditor. Now she is amending the motion. This is our auditor now to get her. Councilwoman Rhodes stated so you want her to audit her audit. Councilwoman Rogers stated no. She is asking her to expand the scope because they have never expanded it before. Mayor Thomas informed Councilwoman Rogers she was directing her to do specific things right. Councilwoman Rogers informed him yes. Mayor Thomas stated he understood. Ms. Leary stated they, as a CPA firm, they just went through a peer review where another audit firm audits their audit and they got a perfectly clean opinion. It would be kind of pointless for the City to pay a lot of money to hire another auditor to audit them. They have been through that procedure. They have to every three years. It is standard procedure. Councilwoman Rogers asked Ms. Leary to explain to the Council that since they have done the audit for the City that they have not been asked to go to this level. Councilwoman Lichter stated that is her question. What you did for the City, is that what you generally do for other cities or do they do this more in-depth type of thing? Ms. Leary stated a traditional audit, they audit ten other cities and they have certain procedures they do but they don't necessarily go into the depth of some of the things they are wanting them to go into. They can and they have been engaged before to do those additional procedures. Councilwoman Rhodes felt she was making the point that this City does the same as every other City. Ms. Leary informed her yes. Councilwoman Lichter stated that is the general type of audit that you do. Some people want more information and ask for it but generally Edgewater in the past years has been getting what you do for other cities. Ms. Leary stated exactly and it is sent to the auditor general's office and they accept it. Councilwoman Rogers stated during their meeting, Ms. Leary welcomed the opportunity and at the same time she let it be known that no one from this Council has ever spoken to her Page 40 of 40 Council Special Meeting September 25,2006 Q o .. ." . and asked for things to be explained. She was sure if they wanted to go comparing these other cities that the auditor represents probably don't have the mess that we have. Councilwoman Rhodes stated they are our auditors and they say we don't have a mess. Ms. Leary stated well that is not true, if you read the management letter comments they have had for years they have had recommendations about the Charter, the 15%. Councilwoman Rogers stated and the million dollar transfer out of stormwater into the General Fund, which she has been told has nothing to do with it but it does. Councilwoman Rhodes stated but none of that has anything to do with what she was wanting her to look into. Councilwoman Rogers stated yes it does because she is looking at it. Mayor Thomas stated Councilwoman Rogers is asking for some specific points to be investigated and he doesn't have any problem with that if she wants to amend her motion. Councilwoman Rhodes stated she doesn't have a problem with it either. She would just like to know how much money it is going to cost. Mayor Thomas stated there is a motion on the floor and asked if there was a second. Councilman Vincenzi seconded the motion again. Mayor Thomas asked for a roll call vote. The MOTION CARRIED 5-0. Carol Stoughton stated she would like to go on Citizen Comments. They haven't had a chance all night. Mayor Thomas told her to corne right ahead. The following citizens spoke: Caro~ Ann Stoughton, 2740 Evergreen Drive, thanked the Councilmernbers that voted for this and she thanked Councilwoman Rogers for bringing it up. They have things to find out. What has happened for the past six years. Where the money has gone, where the money is, where it is allocated to, where the sales went. The public, the taxpayers have a right because it hasn't been done before. Page 41 of 41 Council Special Meeting September 25, 2006 o o .. IT . Thanks for stepping up to bat because they have a right to know. She would also like to see where the money went and asked if they are done with Professional Engineering Consultants with all the stormwater expenses. She felt that was a waste. Matthew Negedly, 540 Coral Trace Boulevard, applauded the Council. He felt the scrutinization has been great. While tough at times, this is good. This is good, healthy democracy. The unique irony in that, he agreed they need to look at all the numbers, but they just approved expended rolls that they don't know how much it is going to cost. He agreed with the spirit but they have no idea how much it is going to be. ADJOURNMENT There being no further business to discuss, the meeting adjourned at 10:40 p.m. Minutes submitted by: Lisa Bloomer Page 42 of 42 Council Special Meeting September 25,2006