04/27/2007 - Budget Workshop
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AGENDA
CITY COUNCIL BUDGET WORKSHOP
Friday, April 27, 2007
8:30 a.m. - City Council Chambers
Call to Order
8:30 General Introduction - Bill Home, City Manager
8:45 Discussion of Budget Task Force Recommendations
10:00 Review of Updated Five-Year Forecast
10:45 Discussion of City Manager's Proposals for Budget Reductions
12:00 Adjourn
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BUDGET TASK FORCE RECOMMENDATIONS
& Staff Comments
April 2007
1) The City Council consider a self- imposed cap on annual General Fund budgeted
expenditures to the CPI plus 1 %.
Each budget year brings with it, its own unique challenges and opportunities.
In any given year, the City Council nOlmally provides direction to the City
Manager as to changes they would like to see in the City's budget and/or
direction as to the millage rate that they would like to see adopted.. For the
2008 fiscal year, the City Council gave the City Manager direction to provide
a proposed budget that reflects savings reductions to provide the ability to
achieve the rolled-back rate.
Staff Recommendation:
Although the City Council may strive to achieve a budget that reflects the CPI
plus 1 %, staff would not recommend that the Council formally adopt this in a
policy statement.
2) The City maintain its eXIstmg structures, refurbishing or replacing them as
necessary, which could lower maintenance and insurance costs and that the City
limit growth of additional facilities and parks so that no additional FTE's are
needed. Specifically, the Budget Task Force recommends that the proposed
Senior Center facility not be constructed, instead using existing facilities for
senior activities.
Staff Recommendation:
City staff can support this recommendation. However, our previous position
was to defer any recommendation until we see the outcome of the Office on
Aging needs assessment. This approach mirrors the previous council's
guidance.
3) The City control the cost of employee benefits by:
a. Limit increases to the 3% level of revenue increases (based on the Save Our
Homes cap);
Staff Recommendation:
We do not support this recommendation. This is not feasible in the 2007-08 or
2008-09 fiscal years for three of the City's four bargaining units, with whom
we currently have bargaining agreements through either 9/30/08 (CW A) or
9/30/09 (FOP Officers and Supervisors). These agreements provide for pay
raises alone equaling a greater than 3% cost increase, in addition to increases
in other compensatory provisions, including healthcare. The Unions could
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Staff Recommendations
refuse to "re-open" the contracts to discuss wages, although they might be
more inclined to do so if the alternative was impending layoffs. The City will
be opening negotiations with the IAFF in the next 30-60 days, and this subject
could certainly be broached. However, the City must consider the impact that
putting limits on pay and range adjustments will have on our ability to recruit
and retain, particular in the area of public safety. Adjustments could be made
to the pay ranges that would maintain the City's competitive posture with
respect to entry rates of pay in the labor market, with a lesser amount provided
for merit increases and GWl's. However, this might entail having to bargain
away the "step" pay plans currently enjoyed by FOP and IAFF (a difficult
proposition not likely to be accomplished except through impasse, unless
again mitigated by the threat of layoffs), and would lead to pay compression
issues of the type the City is attempting to extricate itself from through the
application of new pay provisions for FY 2007-08 in the current CW A
bargaining agreement.
b. Freeze or cap the City's contribution to health insurance and considering a co-
pay program;
Staff Recommendation:
We do not support this recommendation. The City currently provides two
HMO and two POS health plans for employees. The City currently pays
100% of the cost of the basic HMO for the employee, 75% of the premium of
the basic HMO for employee plus one and 68% of the premium of the cost of
the basic HMO for employee plus family. The additional cost for the buy-up
HMO and POS plans is borne by the employee. The City budgeted 11.8
million dollars for its portion of the premium for FY 2007.
The City is contractually obligated to provide a health care plan that the City
pays 100% of the premium cost for employee only coverage. Health care is a
mandatory subject of bargaining. All of our employee groups have waived
that right to participate in a benefit committee process, which reviews the
proposed health care plans and submits a recommendation to City
management for approval by City council.
The City will be exploring alternatives in seeking renewal with the current
health carrier (United Health Care) that will help the City control costs. This
will include development of a new plan option to be funded by the City at
100%, as well as increasing the employee share of premiums or modification
of benefit levels in order to maintain any of the existing plan options. Should
the City be unable to reach agreement with United, and depending on the
perspective of the benefit committee, the City will be prepared to issue a
health insurance RFP for plan year 2008.
Health care, along with Pension, is an extremely important benefit for our
employees. Any cost increases will impact employee satisfaction.
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c. Reevaluate union contract provisions;
Staff Recommendation:
We support the intent of this recommendation as we negotiate new labor
contract agreements with all of our bargaining units. The City could propose
elimination of some ofthe pay and benefit "guarantees" currently provided for
in the union contracts, beginning with negotiations between the City and IAFF
this summer. However, the City must be judicious in this area in order to
avoid any appearance that any bargaining unit is being singled out. All of our
current contracts are currently three years in duration. Any changes must be
collectively bargained through formal negotiations. We will be entering
negotiations with the IAFF to negotiate a new contract. The current IAFF
contract expires September 30, 2007. The CW A contract expires September
30,2008, and the FOP contracts expire September 30, 2009.
d. Evaluate the vacation/sick day policy and consider a PTO concept with a
disability rider;
Staff Recommendation:
We support this recommendation. However, these concepts likely would not
be broached with the CW A and FOP bargaining units outside of negotiations
for new collective bargaining agreements, and the City would be faced with
raising the issue initially with the IAFF this year. The City will begin
exploring the potential costs of short-term and long-term disability insurance
in order to evaluate whether any savings could be realized versus the existing
sick leave plan provisions. However, it should be expected that such savings
may not be realized initially, and that there could be a significant initial cost
involved in switching from the current provisions due to an expectation on the
part of our Unions that any reduction in current benefit leave accrual levels
would be accomplished through some form of "buy..:out" or "buy-down."
e. Consider an employee buyout program for retirement eligible employees;
Staff Recommendation:
We do not support this recommendation. We believe city government benefits
greatly from the presence of long time employees. This benefit of this
recommendation would have to be weighed against the loss of experience as
well as the significant up front cost of the buyout since the amount provided
must be significant enough to create an incentive for employees to take
advantage of it. There could be a greater savings if the employees offered
this benefit were in classifications where FTE' s were being reduced.
f. Evaluate pension alternatives such as replacing the defined benefit plan with a
defined contribution plan;
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Staff Recommendation:
This recommendation requires more study and discussion between the city
council and administration before we proceed any further. Should the current
plan be closed down, the City would be required to negotiate this change with
all bargaining units, pass the changes at referendum, and a transition plan
would be required for those employees that are currently in the plan. In
addition, the impacts on retention of employees of having a defined
contribution plan, which is portable for employees, versus the defined benefit
would need to be analyzed and the impact quantified. The elimination of the
defined benefit plan would require the City to reenter social security, with the
employees and the City each paying their required 6.2% of pay contribution
(total of 12.4% of pay), a cost that the City and employees do not now incur.
That cost, plus the cost of the defined contribution plan would need to be
weighed against the costs of the City's current plan. In most cases the City
contribution to 401 plans is 8%. Contribution requirements for the current
plan (defined benefit) have ranged from 0% to 20% of pay and are dependent
on many factors including investment return, disabilities, retirements,
mortality, etc. In addition, the City would incur costs of long-term disability
insurance, which are currently included in the costs of the pension plan. The
impacts that this change would have on recruitment would need to be
quantified.
g. Emphasize subcontracting by considering liability factors when evaluating
costs.
Staff Recommendation:
We support this recommendation. From an HR perspective, the City must
evaluate the potential for loss of control over responsiveness, productivity,
and quality of workmanship when dealing with contracted labor. Prom a
labor relations perspective, there should not be any significant obstacles to
subcontracting other than the necessity to bargain with the affected Unions
over the impact to the collective interests of their bargaining units (generally,
terms of layoff and whether or not the subcontractor will take on any former
employees). The exception would be the IAFF, which will entail bargaining
elimination of existing contract language that precludes the subcontracting of
fire suppression, EMS, and rescue services during the term ofthe contract.
4) The City budget for 2008 utilize a minimum of $6 million from the available $15
million pension plan "set aside" credit to assist in funding the Pension Plan
contribution for that year. We further recommend that the $1.5 million no longer
required to fund the "special" fireman's pension fund also be used to fund a
portion of the required 2008 pension contribution.
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Staff Recommendations
When it became apparent that the City's contribution to the Pension Plan
could be expected to stay at the 20% of pay level, staff prepared a plan that
would achieve that result while minimizing volatility, risk, and annual impact
to the City. The plan involved slowly increasing the City's contributions from
the then 7% of pay to an amount that would maintain a level of reserves as a
cushion against future volatility. The plan included contributing 10% of pay
in FY06, 13% of pay in FY07, 16% of pay in FY08, and 19% of pay in FY09.
At the end of this period (FY09), the credit balance would have been reduced
from approximately $25 million to $12-$13 million or the equivalent of 75%
of 1 year's required contribution. We feel that this is a minimum acceptable
level and that 100% of I year's required contribution is more appropriate. We
feel that this could be dealt with each year as the actuary report is issued. We
are currently waiting for the 1/1/07 actuarial valuation, and based upon the
results, we can alter the plan as financially prudent. The required contribution
each year is determined by many variables, many of which the City has little
or no control, such as investment returns, retirements, withdrawal rates,
disabilities, mortality, etc.
The task force recommendation of using $6 million from the credit balance
would result in a credit balance of under $10 million in FY08, and if a similar
amount was used in FY09, a credit balance of approximately $4 million or
less that 25% of I years required contributions. Staff feels that this would not
be financially prudent and would put the City at risk with regard to potential
volatility and annual impact to the City.
With regard to the $1.5 million in Firemen's Pension Plan contributions, we
have received the 111/07 actuary report that confirms that there is a $0
required contribution for FY08. This $1.5 million expense has been removed
from the proposed budget, which has the same bottom line impact to the
budget as using it to fund a portion of the City required contribution.
Staff Recommendations:
. Fund FY08 City pension plan contribution at 16% of pay, using
approximately $3.2 million of credit balance (pending receipt of
actuary report).
. Remove the $1.5 million Firemen's Pension contribution from the
budget which has the same impact as using it to fund part of the City's
16% of pay.
5) Regarding property insurance that the City consider eliminating or reducing its
wind coverage, using reserves in the Central Insurance Fund to increase self-
insurance limits; and pursuing pooling concepts with other municipalities.
The City recently (4/1/07) renewed its property insurance policies. The City
reduced its coverage from the total insured value that we were able to obtain
in prior years (over $400 million) to $50 million of coverage for the period
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4/1/07 - 3/31/08. This was partially a result of the ability to not only obtain,
but able to afford the coverage and was done after reviewing reports
indicating the extent of damage that could be expected should the City be hit
by a major storm. In addition, the deductible amount for named storm only
was increased from $500,000 to 5% of value with a minimum of $500,000.
We evaluated the total elimination of wind coverage and although significant
savings could be achieved (if there were no losses), the risk to the City was
deemed to be unacceptable. The City is always reviewing opportunities to
further reduce its cost, including pursuing pooling concepts. However, we
have not found a suitable tool at this time. In addition, the City is reviewing
opportunities to strengthen our existing buildings as appropriate to reduce the
potential for damage from future events.
Staff Recommendation: Continue to pursue opportunities to reduce the cost
of property insurance to the City including strengthening buildings and
investigating pooling concepts.
6) The City eliminate a freestanding beach library by consolidating it with the beach
recreation center or closing it, if consolidation is impractical, with patrons urged
to use the Main library.
The original proposal to consolidate the Beach Branch Library with the Beach
Recreation Center came from staff. The current Beach Branch Library is
located in leased space costing nearly $60,000 a year. Since we are on a
month-to-month lease, there has been very little security because the lease
could be ended or the rent raised at any time. This year, the landlord asked for
a $20,000 increase.
Consolidating with the Beach Recreation Center would create a smaller
branch, but by focusing on the specific material most used by the Beach
Branch patrons the library expected to be able to fulfill 80% of the daily
library needs of Clearwater Beach and Island Estates residents. Daily
deliveries could supplement that collection with material from other library
branches. For a total investment of $400,000, minus a $100,000 grant already
received from PPLC, the library would be able to reach total cost recovery in
3 years with the approximately $100,000 savings expected annually from the
move.
This would have been the recommendation from the staff if the Beach
Recreation Center were still to operate. We were anticipating a very positive
synergy between the two departments in the shared space. However, if the
Beach Recreation Center is no longer going to operate, this option will no
longer be on the table and the Beach Branch will be facing closure.
The closing of the beach recreation center will not allow for the facilitation of
incorporating the library into the center and will require it to remain as a
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stand-alone or be eliminated. Staff review of the combined facility would
provide lOOK in savings. Without the beach center all programming
including summer camps and holiday programs would be cut. It does
anticipate keeping the facility open for rentals, which is the largest source of
revenues.
Staff Recommendation:
The City Manager's proposal actually includes a recommendation to move the
Beach Library to the Beach Recreation Center. Staff can support the
elimination of a freestanding beach library.
7) Take home vehicles be limited to Pinellas County for all staff and that City
vehicles are tools that allow employees to do their tasks and should not be used as
employee perks.
Staff Recommendation:
City Management is in the process of reviewing all take home vehicles. The
Police Chief has proposed that, instead of a "county only" solution we
consider a much more efficient "20 mile radius" solution. City Management
supports this alternative.
8) As the Task Force Police fleet evaluation (see attached exhibit A) reflects a
potential savings of 25%, the Budget Task Force recommends a detailed
utilization study be performed on the City's fleets to identify and eliminate excess
vehicles, with a special emphasis on the elimination of take-home vehicles.
Staff Recommendation:
Staff supports the concept of having a detailed utilization study performed on
the City's fleet.
9) The City prohibit using reserves for FTE costs.
On a routine basis, staff does not support the funding of FTE costs from
reserves. This specific recommendation of the Budget Task Force comes
from one specific circumstance when grant funding was eliminated for a
Police program, and the positions were funded from reserves until the
positions were eliminated through attrition.
Staff Recommendation:
Staff does not have a problem with the recommendation, but there may still be
times in which the Council may want to use reserves to fund salary costs on a
temporary basis. The primary example that comes to mind is when a program
or facility is eliminated in the budget, but there may be a reason to fund the
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salaries of one or more positions until a natural attrition can occur, thus
avoiding lay-offs of employees.
10) The City discontinue the practice of tnmsferring FTE's from Enterprise Funds to
the General Fund.
This Budget Task Force recommendation was based on a discussion of the
Beach Guard program, which was shifted to the General Fund from the
Parking Fund. The shifting of FTE' s from Enterprise Funds to the General
Fund is not something that is done on a routine basis. The shifting of the
Beach Guard program was discussed with Council several times over the
course of the approval of Beach Walk and review of the financial impacts of
the related loss of revenues with the elimination of cashier and metered
parking spaces at the Beach. As was the case in this instance, Council is the
only entity that can approve this type of action.
Staff Recommendation:
This is not a routine practice, and any shifting of costs between funds is
always an issue that comes before the City Council. This should be something
the City Council will need to consider on a case-by-case basis.
11) It appears that the ratio of Fire Chiefs to the number of firefighters is inconsistent
with surrounding municipalities to the degree that it merits an in-depth review by
management. Consistent with this review an examination of the management to
staff ratios in all major departments should be conducted.
Staff Recommendation:
We do not agree with the recommendation concerning the Fire Chiefs ratio.
The information we supplied to the BTF did not indicate any inconsistency.
There is no data to support this recommendation. In fact our documentation
indicates the opposite.
This city did pay for a professional consultant study that included this type of
review. We have used the MGT study as a guiding principle since it was
published over three years ago. In a detailed study of the department,
concluded in March of 2004, the following was determined regarding CFR's
then ratio of chief officers:
. The department currently had an insufficient number of senior Chief
Officers to provide adequate senior management for "on call" availability
on a 2417/365 basis.
. The organization did not provide sufficient senior management to
adequately focus on certain department functions.
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. The organization did not provide management presence on a 2417/365
basis.
. Command officers at emergency incidents were burdened with too many
detail functions.
These issues were addressed in the department reorganization implemented in
September of 2004. The Fire Chiefs commitment to the City Manager is to
hold at the FTE level in place when he arrived for senior staff. There has not
been a single FTE added to the Chief s staff. We have changed the
designations and duties, but there have been no additions. There was a
conversion for District Chiefs to Assistant Chiefs on shift, but the numbers
remained the same. The recommendations of the MGT study were based on
current FTE numbers.
12) The City consolidate all public communications in all departments into one
department, with the goal of reducing FTE's and consolidating efforts.
Staff Recommendation:
Staff has reviewed this recommendation and the City Manager is proposing
the elimination of the public communication position in Parks and Recreation.
The City Manager proposes additional time to analyze the requirements of the
Public Safety public communications positions. Ironically, this
recommendation comes at a time when citizens want more information about
what is occurring in their neighborhoods sooner than later.
13) The Parks and Recreation budget be cut by approximately 5% with specific cuts
to include, but not be limited to:
a. Reduction of contracted grounds maintenance ..........................................$100,000
b. Eliminate Systems Analyst ... ..... ....... ................ ........ ................................... .$49,000
c. Eliminate Administrative Ana1yst................. ........... ................................_.. ..$51 ,000
d. MLNP - elimination of Programmer I;
loss of Pinellas County School support... ......... ........ ....... ................. ............$30,000
e. Eliminate 2 FTE; move remaining FTE to
Carpenter Team ....................... ...... ........ ................................................... .$60,000
f. Eliminate Public Information Coordinator and
rely on Public Communications to do PR........................................ .......... .$113.000
Total $403.000
Staff Recommendation:
The staff has identified opportunities for reductions of the Parks and
Recreation budget in the amount of $1.64 million, which is more than a 5%
reduction. Some of these are identified as the City Manager's recommended
changes to the budget, and others are offered as further options for savings.
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14) The City Fire Department institute a firefighter volunteer service program in
selected fire stations to evaluate the potential effectiveness of the program and the
station that successfully implements this program and has demonstrated one full-
time firefighter position completely staffed by the volunteer program be allowed
to add one paid firefighter FTE to the station when additional personnel are
needed.
Staff Recommendation:
We do not understand how the proposal adds an "FTE when additional
personnel are needed" or "one full-time firefighter position completely staffed
by the volunteer". We can calculate the costs associated with bringing a
volunteer into service, turnout gear, physical, testing, inoculations, Worker's
Compensation insurance, certifications, state retirement, and training. We can
provide a cost associated with a layoff of a firefighter, but don't recognize any
savings in this proposal.
15) The Fire Plans Examiner position be eliminated.
Staff Recommendation:
Staff supports this recommendation. This position will be eliminated at an
estimated savings of$49,460.
16) The City review and evaluate annual contribution programs (i.e. subsidies and/or
contributions to Ruth Eckerd Hall, Harborview, Long Center, and Bright House)
on an annual basis.
Ruth Eckerd Hall - The city has an agreement with PACT to operate this city
facility. These funds reflect what the PACT says it takes to operate this
facility. If the PACT stops running this facility we have no reason to believe
that we could run it any cheaper. (Largo supports at about 50%) The city's
"subsidy" toward the operation for this facility (less than 10%) is part of a 30-
year agreement with PACT and is subject to Council approval annually.
Harborview Center - The city has an operational agreement with Global
Spectrum to handle the day-to-day operations for this city facility. The
current agreement runs through 2009 and actually reduces the city subsidy and
provides incentives to Global sharing any money that is generated over the
budgeted amount. We believe that is the City ran this facility it would be
more expensive than the management fee of about $75K per year. In our
research, these type facilities require a significant subsidy from the local
jurisdiction.
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Long: Center - The city took over ownership of this facility in October of
2003. This is the only one of these 4 facilities that the city handles the day-to-
day operations of with city staff. The LC is the highest revenue generating
and attended facility within the system. Recreation Centers as a rule require a
subsidy and this one is not different but is our most active facility.
Bright House Networks Field - The city has a 20-year operational agreement
(we are in year 4) with the Philadelphia Phillies to handle the day-to-day
operations of the ballpark. This facility came on line with no net impact to the
general fund over what the city was doing at Jack Russell Stadium. While
there are increased expenses, the city developed the new revenue streams to
support it. There are 16 years left on the current agreement.
Staff Recommendation: We support this recommendation because it is
common practice to review this information on an annual basis.
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Financial Forecast
April,2007
City of Clearwater
General Fund
Five-Year Forecast
April 2007
FIVE. YEAR FORECAST
PURPOSE
The Five-Year Forecast was designed as a management tool to provide an enhanced level of financial
planning for the City's General Fund.
Financial planning expands a government's awareness of options, potential problems, and opportunities.
The long-term revenue, expenditure, and service implications of continuing or ending existing programs
or adding new programs, services, and debt can be identified. The financial planning process helps shape
decisions and allows necessary and corrective action to be taken before problems become more severe.
A financial plan is not a forecast of what is certain to happen, but rather a device to highlight significant
issues or problems that must be addressed if goals are to be achieved.
The City of Clearwater's General Fund projections are based upon current projected levels of service
and staffing in the 2006/07 adopted budget, other than where noted below.
GENERAL FUND
The General Fund is the general operating fund of the City. This fund was established to aCCotUlt for
revenues and expenditures involved in operating general functions of a non-proprietary nature. Major
revenue sources include property and other taxes, franchise and utility fees, licenses and permits, fees for
services, and charges to enterprise operations for administrative or specific services. The major operating
activities supported by the General Fund include most traditional tax~supported municipal services such as
police and fire services, transportation, economic development, parks and recreation, libraries,
administrative offices, planning services and public works operations.
Growth and Inflation
The rate of inflation is projected at 3.5% in fiscal year 2007/08. This is based upon current trends on the
average Consumer Price Index (CPI) for All Urban Consumers provided by the Bureau of Labor Statistics.
The forecasted inflation for fiscal years 2008 through 2012 is also projected at an annual rate of 3.5%.
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Financial Forecast
April, 2007
Revenue Projections
Projection of revenues and other resources is critical in order to understand the level of funding available
for services and capital acquisitions. Projections for future budget periods help determine the likelihood
that services can be sustained and highlight future financial issues to be addressed. Preparing revenue
projections also enhances a government's understanding of revenue sensitivity to changes in assumptions
and to controllable factors such as changes to tax rates or fees.
Revenue forecasts for the City of Clearwater are based upon known factors and trend analysis, reviewing
the previous five-year history of actual receipts.
Prooertv Tax Revenue
Property tax revenues are the largest source of revenue for the General Fund representing 41 % of the total
anticipated General Fund revenues in the 2006/07 annual budget.
The City of Clearwater is basically "built out", Therefore, the City will not see much increase in taxable
values from major new residential development. Still, the results of economic development, and
redevelopment within our community in the last several years is readily apparent in our growing taxable
values, with increases of almost 9.6%, 11.7%, 15.5%, and 23.3% respectively, in each of the last four
fiscal years.
As a means to review the impact of "rolling back the millage" next year, tax revenues are forecasted to
remain flat for the fiscal year 2007/08. An additional $500,000 of property tax revenues has been
included based upon anticipated $100 million of new values on the tax role in the new fiscal year.
Estimated receipts for years after 2007/08 are reflected at a conservative increase of 3% annually.
For the purposes of this exercise, the City's taxable values reflect on a 3% increase in values each year
over the five-year period, and the taxable value for the purpose of computing the estimated millage rates in
future years has been frozen at the 2006/07 values of $10.6 billion.
Communications Services and Sales Tax
The anticipated revenue from the Communication Services tax was budgeted at almost $6.6 million of the
total $121.9 million budget, or 5% of General Fund revenues in fiscal 2006/07. Receipts for the current
year are slightly stronger than budgeted. For fiscal year 2008, budgeted receipts are estimated at
approximately $7.1 million with a growth factor of about 1 % thereafter based upon the five-year historical
trend.
The growth in sales tax revenues remains fairly flat at about 1 % per year on average. Sales tax revenue
projections for the current year will most likely need to be adjusted downward. For fiscal year 2008 and
thereafter, tax projections reflect a growth factor of 1 % based upon revised projections in fiscal 2007/08
and annually thereafter.
Utility & Franchise Fees
Franchise fees in the City of Clearwater are levied on companies in exchange for the right to operate
franchises for the purpose of maintaining and operating an electrical or gas distribution system in the City.
Utility taxes are fees levied on the purchase of electrical, gas, water, oil, or propane within the City.
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Financial Forecast
April, 2007
Overall, receipts from utility and franchise fees from Progress Energy represent the majority of this
revenue category. Although increasing steadily, franchise fee revenues are growing at a stronger pace
than utility tax revenues. Franchise fee revenues are anticipated to grow at approximately 4% per year
and utility tax revenues at approximately 2% per year, based upon revised estimates for the current year
and historical receipts for the past five years.
Other Revenue Sources
The three revenue sources detailed above account for over 69% of the total General Fund revenues.
All other revenue sources are forecasted individually on a line item basis based upon historical revenue
trends.
Expenditure Projections
Assumptions for expenditure projections should be consistent with related revenue and program
performance assumptions. A review of expenditure projections for individual programs, particularly those
with significant Wlexpected increases or decreases, is critical.
The expenditure projections are presented for each Department, and projections assume all current
programs continue into future fiscal years.
Salary and Benefits
Salary and benefit costs approximate 67.5% of all General Fund expenditures, at $82.1 million. Salary
projections are forecasted for budget approved 2006107 full-time equivalent positions only. Funding for
union employees are projected within the limits of current union contracts and similar increases thereafter.
Funding for SAMP (Supervisory, Administrative, Managerial, and Professional) employees allows for a
4% merit increase. The attrition rate, or salary savings, is assumed to be 1 % for all five years. Medical
insurance costs for all employees are approximately $7.7 million of the City's total General Fund
expenditures in the approved 2006/07 General Fund operating budget. Medical insurance is projected to
increase 0% in fiscal year 2007/08 and 6% in each of the years thereafter.
The forecast for fiscal year 2007/08 reflects City pension costs to increase from 13% of covered payroll to
16%, which continues the plan to reach 20% of covered payroll by 2010 as recommended by the City's
actuary. A positive note regarding the funding of the Old Fire Pension is evident in the Fire Department
forecasted budget for fiscal year 2007/08. Full funding of the Old Fire Pension plan is expected by the
end of fiscal year 2006/07. This forecast reflects the savings of approximately $1.5 million starting in
2007/08 in the Fire Department operating budget. This forecast assumes that these savings will not be
diverted to other programs, and will be reflected as a reduction in General Fund expenditures starting in
fiscal year 2007/08.
Operating Expenditures
Operating expenditures include numerous costs including basic operating supplies, travel, training, etc.
These costs as a whole represent approximately 16% of the total General Fund expenditures. Significant
expenditures in the operating category include utility costs for public facilities such as City Hall, the
Municipal Services Building, our libraries and recreational facilities, and contributions to agencies
discussed below.
Property and liability insurance coverage for fiscal 2008 is estimated at $4.2 million.
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Financial Forecast
April, 2007
F or the most part, these expenditures are forecasted to increase in line with the consumer price index,
which is estimated at 3.5% in fiscal year 2007108 and each of the years thereafter.
Contributions to Other Agencies
Contributions to Other Agencies in the General Fund remain as currently budgeted to include such
contributions as the annual contribution to Ruth Eckerd Hall of $477,620 and the contribution to the
African American Leadership program in the amount of $100,000.
Internal Service Costs
This category of expenditures reflects the reimbursement to our Internal Service Funds for services.
Again, a major portion of this category of expenditures is directly tied to Salary and Benefit increases.
Internal Service Costs are projected to increase at the rate of 3.5% annually in each ofthe next five years.
Operating Capital
The operating capital category recognizes those capital purchases that are less than $25,000 and not
accounted for in the Capital Improvement Fund. These costs represent an insignificant portion of the
General Fund total expenditures at $136,200 annually. These costs are forecast to increase at the same
rate as operating expenditures, 3.5% annually in each of the next five years.
Debt Service Costs
Debt service costs are projected taking into account all lease purchase contracts anticipated to be
outstanding at the end of fiscal year 2006107 and reflect the impact of current outstanding public service
tax bond commitments. Debt service costs are forecasted to remain relatively stable throughout the five-
year period, and include $1 million of annual debt service for the Beach Walk project in each of the
forecasted years.
Transfers to the Capital Improvement Fund
Transfers to the Capital hnprovement Fund are forecasted as proposed in the current six-year Council
adopted Capital Improvement Plan.
Forecast Summary Analysis
In summary, the impact of maintaining the cu"ent level of ad-valorem taxes, along with the projection
of other given current revenues and current service expenditures produces a deficit of approximately
$3.1 million in fiscal year 2007/08. The projected increase in the new fiscal year is primarily due to
routine forecasted salary increases for current employees and cost index increases for other supplies and
services. Based upon these early projections, it appears that the service cuts of this amount would be
necessary to allow no increase in property tax revenue, assuming revenues meet expectations, and
expenditures are in line with forecasted projections.
This forecast does not factor in the impacts of any new programs and/or the impact of unknown or
extraordinary issues during the forecast period.
4
381
City of Clearwater
Five Year Forecast
Revenue Schedule
Forecast
Budget % Budget % Fiscal Year % Fiscal Year % Fiscal Year % Fi
2005-46 A 2006-41 !J 2007-08 A 2008 -49 !J 2009.10 A
Current 44,878,180 15.5% 50,277,930 12.0% 50,277 ,930 0.0% 51 ,786,270 3.0% 53 ,339 ,860 3.0%
New Construction nla nla 500,000 0.0% 500,000 00% 500,000 0.0%
Property Taxes 44,878,180 15,5% 50,271,930 12.0"10 50,717,930 1.0% 52 ,286,210 3,0% 53,639,8611 3,0%
Sales Tax 6,325,000 0.6% 6,748,430 6.7% 6,564,320 -2.7% 6,629,960 1.0% 8,696,260 1.0%
Communications Taxes 6,547,010 -4.1% 6,549,480 0.0% 7,045,750 7.6"10 1,116,210 1.0% 1,187,310 1.0%
Electricity 7,142, t 30 5.4% 8,300,840 16.2% 9,412,000 13.4% 9,788,480 4.0% 10,180,020 4.0%
Gas Franchise 650,000 16.t% 750,000 15.4% 671,640 -10.4% 685,070 2.0% 698,770 2.0%
Franchise Fees 1,192,130 6.2% 9,050,840 16.2% 10,083,640 11.4% 10,473,550 3.9% 10,878,190 3.9%
Electricity 8,281,300 1.6% 8,755,000 5.7% 8,585,490 .1.9% 8,714,270 1.5% 8,844,980 1,5%
Waler 1,928,160 4.0% 2,130,120 10.5% 2,308,970 6.4% 2,424,420 5.0% 2,545,640 5.0%
Gas 525,000 -8.0% 548,000 4.4% 537,260 -2.0% 538,870 0.3% 540 ,490 0.3%
Fuel Oil 2,200 -37.1% 1,200 -45.5% 1,470 22.5% 1,540 5.0% 1,620 5.0%
Propane 73,540 2.0% 80,000 6.8% 137,890 72.4% 144,780 5.11% 152,020 5.0%
Utility Taxes 10,810,200 1.5% 11,514,320 6.5% 11,571,080 0.5% 11,823,880 2.2% 12,084,750 2.2%
Oe<:upational Licenses 1 ,995,000 5,0% 1,995,000 0.0% 2,045,080 2,5% 2,055 ,31 0 0.5% 2,065,590 0,5%
B uildi ngslSign Pennits 2,000,000 22,7% 2,026,110 1.3% 2,420 ,500 19.5% 2,347,890 -3,0% 2,277,450 -3.0%
Pol ice Licenses 20,000 37.9% 25,000 25.0% 27,910 11.6% 28,330 1,5% 28,750 1.5%
Licenses & PennUs 4,015,000 13.3% 4,048,1111 0.8% 4,493,490 11.1"10 4,431,530 -1.4% 4,311,790 -1.3%
Court Fines 500,000 -62,3% 500,000 0.0% 4 15,000 .17.0% 421,230 1.5% 427,550 1,5%
Crossing Guards 160,000 128.6% 150,000 -6.3% 1 69,500 13.0% 172,890 2.0% 176,350 2,0%
Found/Abandoned Property 3,000 0.0% 3,000 0.0% 3,060 2.0% 3,120 2.0% 3,180 2.0%
Code Enforcement Fines 10,000 0.0% 10,000 0,0% 10,200 2.0% 10,400 20% 10,610 2.0%
Alarm Svc ChalgeslFlnes 90,000 -26.2% 92,001l 2.2% 96,600 5.0% 100,460 4.0% 104,460 4.0%
Charges & Fines 65,000 -18.6% 81,000 24,6% 97,200 20.0% 99,140 2.0% 101,120 2.0%
Fines & Penalties 828,000 -48.6% 836,000 1.0% 191,560 -5.3% 807,240 2.0% 823,290 2.0%
FOOT Reimbursements 202,480 161.1% 192,520 -4,9% 196,370 2.0% 200,300 2.0% 204,310 2,0%
Federal Grants 202,480 161.1% 192,520 -4.9% 196,370 2.0% 200,300 2.0% 204,310 2.0%
Revenue Sharing 2,700,000 1,1% 3,511,290 3O,ll% 3,651,740 4.0% 3,761 ,290 3.0% 3,855,320 2.5%
Mobile Home 108,000 2.9% 106,000 .1.9% 107,060 1.0% 108,130 1.0% 109,210 1,0%
Seve rage License 106,500 2.9% 110,000 3.3% 110,000 0.0% 110,000 0.0% 110,000 0.0%
Fire Incentive 47,800 29.3% 47,600 0.0% 49,000 2.5% 50,230 2.5% 51,490 2.5%
Motor Refund 112,000 0.9% 115,000 2.7% 121,900 6.0% 126,780 4,0% 130,580 3.0%
State 3,074,300 1.6% 3,690,090 26.5% 4,039,700 3.8% 4,156,430 2.9% 4,256,600 2.4%
Pinellas Library Cooperative 804,560 4.8% 1,037,350 28.9% 1,068,470 3.0% 1,100,520 3.0% 1,133,540 3.0%
Fire Tax 2,268,650 13.1% 2,454,800 8.2% 2,552,990 4.0% 2,642,340 3.5% 2,734,820 3,5%
EMS Tax 3,660,280 5.5% 3,799,370 3.6% 3,951,340 4.0"10 4,089,640 3.5% 4,232,780 3.5%
County 6,733,490 7.8% 7,291,520 6.3% 7,572,800 3.9% 7,632,500 3,4% 8,101,140 3.4%
Intergovernmental 10,010,2111 7.1% 11,314,130 13.6% 11,808,870 3.8% 12,189,230 3.2% 12,562 ,050 3.1%
382
City of Clearwater
Five Year Forecast
Revenue Schedule
Forecast
Budget % Budget % Fiscal Year % Fiscal Year % Fiscal Year % Fi
2005-06 A 2006..07 A 2007..08 A 2008..09 A 2009.10 I!
Athletics Progra m 379,740 6.2% 335,550 -11.6% 342,260 2,0% 349,110 2.0% 356,090 2,0%
Special Activities 834,620 6.4% 817,240 -2,1% 833,580 2.0% 850,250 2.0% 867,260 2.0%
Golf Course Revenue 46 ,390 0.0% 46,500 0,2% 47,430 2.0% 48,380 2.0% 49,350 2.0%
P & R Service Fees 321,310 -13,8% 354 ,000 10.2% 361,080 2.0% 368,300 2.0% 375,570 2.0%
Cultural Services 16,400 -26.8% 2,000 -87.8% 2,040 2.0% 2,080 2,0% 2,120 2.0%
P & R-Sales Revenue 24,200 -13.9% 59,830 1472% 61,030 2.0% 62,250 2.0% 63,500 2.0%
paR NOll-Resident 114,520 0.5% 111,400 -2.7% 113,630 2,0% 115,900 2.0% 118,220 2.0%
Special F acil ~ies-Activities 95,000 -43.4% 94,150 -0,9% 96,030 2.0% 97,950 2.0% 99,910 2.0%
PaR Resident Cards 175,820 12.6% 177,730 1,1% 181,280 2.0% 184,910 2.0% 188,610 2.0%
paR Ccntractual Service 107,580 -23.3% 1 03,430 -3.9% 105,500 2.0% 107,610 2.0% 109,760 2.0%
Race Fee 3,000 0.0% 3,000 0.0% 3,060 2.0% 3,120 2,0% 3,180 2.0%
Rental - Ballfields 374,430 -2.6% 427,520 14.2% 436,070 2.0% 444,790 2,0% 453,690 2.0%
Ren1aI - Public F acUities 336,490 7.6% 383,110 13.9% 390,770 2.0% 398 ,590 2.0% 406,560 20%
Build ing Rental - Visitors Ctr 12,500 0.1% 12,500 0.0% 12,750 2.0% 13,010 2.0% 13,270 2.0%
Fishing Admissions 101,200 0,0% 90,000 -11.1% 91,800 2.0% 93,640 2.0% 95,510 2.0%
Rod Rental 32,000 0.0% 30,000 -6.3% 30,600 2.0% 31,210 2.0% 31,830 2.0%
General Admission 90,000 0.0% 80 ,000 -11.1% 81,600 2.0% 83,230 2.0% 84,890 2.0%
Concession Sales 100,000 5.3% 100,000 0.0% 102,000 2.0% 104,040 2,0% 105,120 2.0%
Batt Sales 45,000 0.0% 40,000 -11.1% 40,800 2,0% 41,620 2,0% 42,450 2,0%
Tack1e Sales 45,000 0,0% 40,000 -11.1% 40,800 2.0% 41,620 2.0% 42,450 2.0%
Clgarette Sales 3,SOO 16.7% 3,000 -14,3% 3,060 2.0% 3,120 2.0% 3,180 2.0%
Telescopes - Pier 60 4,000 0,0% 4,001) 0.0% 4,080 2.0% 4,160 2.0% 4,240 2.0%
Parks & Recreation 3,262,700 -1.7% 3,314,960 1.6% 3,381 ,250 2.0% 3,448,890 2,0% 3,517 ,800 2.0%
Library Non-Resident 19,000 46.2% 19,000 0.0% 19,480 2,5% 19,970 2.5% 20,470 2.5%
Other Library 31,000 3,3% 31,000 0,0% 31,780 2.5% 32,570 2.5% 33,380 2.5%
Ubrary Room Rental 7,000 -65.0% 7,001) 1).0% 7,180 2.5% 7,361) 2.5% 7,541) 2,5%
Ubrary 57,01)0 -9.5% 57,000 0.0% 58,440 2.5% 59,900 2.5% 61,390 2.5%
383
City of Clearwater
Five Year Forecast
Revenue Schedule
Forecast
Budget % Budget % Fiscal Year % Fiscal Yea r % Fiscal Year % Fi
2005.{16 11 2006.{17 11 2007.{16 tJ. 2006.{19 11 2009.10 11
Appeal Fees 500 0.0% 500 0.0% 52{) 3.0% 540 3.0% 560 3.0%
Site Plan Review 7,500 37.6% 7,500 0.0% 7,730 3.0% 7,960 3.0% 6,200 3.0%
Vacation ROW 4,500 21.0% 4,730 5.1% 4,870 3.0% 5,020 3.0% 5,170 3.0%
VarianceIConditional Use 110,000 4.5% 113,000 2.7% 116,390 3.0% 119,880 3.0% 123,480 3.0%
Zone/Plan Amendments 9,400 1.7% 9,500 1.1% 9,790 3.0% 10,080 3.0% 10,380 3.0%
Other F eeslPlanning 150 -50.0% 150 0.0% 150 0.0% 150 0.0% 150 0.0%
Engineeri ng FeeslMaps 23,620 38.9% 20,550 -13.0% 21,170 3.0% 21,810 3.0% 22,460 3.0%
Assessment Search 7,500 10.3% 7,500 0.0% 7,730 3.0% 7,960 3.0% 8,200 3.0%
Xerox Copies 6,000 -29.4% 6,300 5.0% 6,490 3.0% 6,680 3.0% 6,880 3.0%
Miscellaneous F eeslBuild ing S' 3,500 4.6% 5,000 42.9% 5,150 3.0% 5,300 3.0% 5,460 3.0%
Candidate Filing Fee -100.0% 500 nla 500 0.0% 500 0.0% 500 0.0%
Police Service 20,000 0.0% 2a,OOO 0.0% 20,600 3.0% 21,220 3.0% 21,860 3.0%
School Resource Oflicer 95,000 5.6% 150,000 57.9% 154,500 3.0% 159,140 3.0% 163,910 3.0%
Police - Vehicle Inspection 8,000 33.3% 6,000 -25.0% 6,160 3.0% 6,370 3.0% 6,560 3.0%
Fire I nspection Fees 18,000 -60 .0% 18,000 0.0% 18,540 3.0% 19,100 3.0% 19,670 3.0%
Tree Removal Permit 17 ,500 2.2% 18,000 2.9% 18,360 2.0% 16,730 2.0% 19,100 2.0%
ClearingIGrubbing 5,700 1.4% 6,500 14.0% 6,630 2.0% 6,760 2.0% 6,900 2.0%
Staking Fee 300 -50.0% 300 0.0% 300 0.0% 300 0.0% 300 0.0%
Lot Mowing/Clearing 15,000 -11.8% 15,000 0.0% 15,000 0.0% 15,000 0.0% 15,000 0.0%
Public Service Charges 3,000 0.0% 3,000 0.0% 3,000 0.0% 3,000 0.0% 3,000 0.0%
Other Service Charges 355,170 -2.7% 412,060 16.0% 423,630 2.8% 435,530 2.8% 447,770 2.8%
Charges for Current Service 3,874,670 -1.9% 3,764.020 3.0% 3,863,320 2.1% 3,944,320 2.1% 4,027 ,020 2.1%
I nterest Earnings - Cash Pool 500,000 17.6% 630 ,000 26.0% 913,500 45.0% 968,310 6.0% 1,026,410 6.0%
interest on Uens 4,000 0.0% 4,000 0.0% 4,120 3.0% 4,240 3.0% 4,370 3.0%
Interest Eamings - Misc. 25,000 100.0% 85,000 240.0% 87,550 3.0% 90,180 3.0% 92,690 3.0%
Interest Income 529,000 23.3% 719,000 35.9"10 1,005,170 39.6% 1,062,730 5.7% 1,123,870 5.7%
Pier 60 Rent 170,000 14.4% 170,000 0.0% 170,000 0.0% 170,000 0.0% 170,000 0.0%
Pier 60 Umbrellas 91,000 55.5% 91,000 0.0% 91.000 0.0% 91,000 0.0% 91,000 0.0%
S. Beach Pavilion Rental 222,000 99.6% 112,000 -49.5% 112,000 0.0% 112,000 0.0% 112,000 0.0%
Bookworm Caftl 4,800 ilia
Assessment I nteresl & Cost 5,50a -35.3% 5,130 -6.7% 5,260 2.5% 5,390 2.5% 5,520 2.5%
Lost or Damaged Book 5,000 -58.3% 6,500 30.0% 6,660 2.5% 6,830 2.5% 7,000 2.5%
Ins.Proceeds - Traffic Device 4,440 -63.0% 4,660 5.0% 4,780 2.5% 4,900 2.5% 5,020 2.5%
Capitalized Labor 500,OaO 900.0% 500 ,000 0.0% 200,000 -60.0% 206,000 3.0% 212,180 3.0%
Other General Revenue 25,000 0.0% 38,000 52.0% 38,950 2.5% 39,920 2.5% 40,920 2.5%
Vending Machines 3,600 0.0% 156,790 4255.3% 160,710 2.5% 164,730 2.5% 168,850 2.5%
Workers Compensation Reimb 80,000 0.0% 80,000 0.0% 82,OaO 2.5% 84,050 2.5% 86,150 2.5%
Reimb 1m Other Agencies 10,000 0.0% 10,000 0.0% 10,250 2.5% 10,510 2.5% 10,770 2.5%
Discounts Taken 5,000 -9.1% 5,000 0.0% 5,130 2.5% 5,260 2.5% 5,390 2.5%
Adm Transportation Impact FElt 25,000 13.6% 25,000 0.0% 25,630 2.5% 26,270 2.5% 26,930 2.5%
Miscellaneous Revenue 1,146,540 109.2% 1,206,660 5.4% 912,370 -24.5% 926,860 1.8% 941,730 1.6%
3B4
City of Clearwater
Five Year Forecast
Revenue Scltedule
Fo recast
Budget % Budget % Fiscal Year % Fisca I Year % Fiscal Year % Fil
2005-06 A 2006-07 A 2007-08 A 2008-09 A 2009.10 A ~
Stormwaler Fund 446,650 16.5% 526,500 17.8% 557,310 5.5% 576,820 3.5% 597,010 3.5%
Water &. Sewer Fund 2,666,250 6.6% 2,416,540 -9.4% 2,640,780 9.2% 2,733,210 3.5% 2,828,870 3.5%
Gas Fund 1 ,205,310 2.9% 1,240,520 2.9% 1,277,140 3.0% 1,321,840 3.5% 1,368,100 3.5%
Solid Waste Fund 837,250 -6.6% 863,830 3.2% 925,630 7.2% 958,030 3.5% 991 ,550 3.5%
Recycling Fund 119,990 -6.5% 127,180 6.0% 132,780 4.4% 137,430 3.5% 142,240 3.5%
Marine Fund 175,270 0.1% 178,290 1.7% 181,630 1.9% 187,990 3.5% 194,570 3.5%
Parking Fund 206,790 0.1% 216,850 4.9% 185,590 -14.4% 192,090 3.5% 198,810 3.5%
Adm Ovhd Charges 5,881,510 3.6% 5,573,110 -1.8% 5,900,860 5.8% 6,107,410 3.5% 8,321,160 3.5%
Concrete, Materials, & Sv<: 320,000 -33.3% 440,000 37.5% 448,800 2.0% 457,180 2.0% 466,940 2.0%
Stormwaler Fund 902,440 10.9% 967,710 7.2% 987,060 2.0% 1,006,800 2.0% 1,026,940 2.0%
Water & Sewer Fund 1 ,229,550 1.5% 1,293,170 5.2% 1,319,030 2.0% 1,345,410 2.0% 1,372,320 2.0%
Gas Fund 550 -46.1% 430 -21.8% 440 2.0% 450 2.0% 460 2.0%
Marine Fund 42,000 15.5% 42,400 1.0% 43,250 2.0% 44,120 2.0% 45.000 2.0%
Parking Fund 494,610 19.0% 545,670 10.3% 556,580 2.0% 567.710 2.0% 579,060 2.0%
Harborview Center Fund 10,420 -13.5% 3,340 -67.9% 3,420 2.5% 3,510 2.5% 3,600 2.5%
Other Service Charges 2,998,580 1.0% 3,292,120 9.8% 3,358,560 2.0% 3,425,180 2.0% 3,484,320 2.0%
COBG Grants 338,650 10.6% 355,100 4.9% 365,750 3.0% 373,070 2.0% 380,530 2.0%
Home Grant 57,710 -1.2% 54,380 -5.8% 52,750 -3.0% 53,810 2.0% 54,890 2.0%
Housing Incentive 94,510 -10.9% 114,130 20.8% 117 ,550 3.0% 119,900 2.0% 122,300 2.0%
Community Redevelopment Ag 191,250 -16.7% 197,000 3.0% 202,910 3.0% 209,000 3.0% 215,270 3.0%
Stormwaler Fund 521,910 37.2% 556,610 8.6% 611,790 8.0% 630,140 3.0% 649,040 3.0%
Water & Sewer Fund 2,358,030 33.9% 2,486,080 5.4% 2,696,140 8.4% 2,777,020 3.0% 2,860 ,330 3.0%
Solid Waste Fund 891,230 25.4% 900,130 1.0% 914,210 1.6% 941.640 3.0% 969,890 3.0%
Recycling 145,710 33.4% 153,100 5.1% 150,700 -1.6% 155,220 3.0% 159,880 3.0%
Marine & Aviation 171,110 27.0% 208,350 21.8% 228,480 9.7% 235,330 3.0% 242,390 3.0%
Parking Fund 80,450 100.0% 300,000 272.9% 309,000 3.0% 318,270 3.0% 327,820 3.0%
Pension Fund 82,000 2.5% 84,460 3.0% 86,990 3.0% 89,600 3.0% 92,290 3.0%
Gas System Dividend 1 ,250,000 25.0% 1,507,810 20.6% 1 ,428 ,040 3.0% 1,470,880 3.0% 1,515,010 3.0%
Other Interfund Transfers 6,182,560 26.8% 8,927,150 12,0% 1,164,310 3.4% 1,313,880 2,9% 1,588,640 2.9%
Interfund ChargesITransfers 14,843,650 11.5% 15,783,580 6.4% 16,423,750 4.0% 18,807,070 2,8% 11,405,120 2.9%
Use of Fund Reserves 0 RIa 0 RIa 0 RIa
Total Revenues 111,398,810 8.1% 121,802,100 8.4% 125,341,250 2.8% 128,588,850 2.8% 131,941,100 2.6%
385
Cily of Clearwater
FIVe Year Forecast
Expenditure Schedule
Forecast
Budg at '10 Budget '10 Fiscal Year % Fiscal Year % Fiscal Year % Fii
2005..()6 Ii 2006-117 Ii 2007.-08 .Ii 2008..()9 A 2009.10 A
Full Time Salaries 45,600 2.6% 39,860 -12.6% 41,260 3.5% 42,700 3.5% 44,190 3.5%
Pari Time Sala ries 90,340 2.8% 95,060 5.2% 9l!,390 3.5% 101.830 3.5% 105,390 3.5%
Life Insurance 310 -18.4% 310 0.0% 320 3.5% 330 3.5% 340 3.5%
Major Medical Insurance 38,400 3.2% 38,400 0.0% 38,400 0.0% 40,700 6.0% 43,140 6.0%
Social Security 7,580 2.8% 7,850 3.6% 8,120 3.5% 8,360 3.0% 8,610 3.0%
Pension 4,550 46.3% 5,180 13.8% 6,550 26.5% 8,020 22.5% 8,700 8.5%
Worke~s Compensation 3,780 4.1% 5,770 52.6% 5,970 3.5% 6,180 3.5% 6,400 3.5%
Operating Expenses 73,840 0.7% 68,490 -7.2% 70,890 3.5% 73,370 3.5% 75,940 3.5%
Internal Service Expenses 29,900 -3.7% 24,940 -16.6% 25,810 3.5% 26,710 3.5% 27,640 3.5%
Operating Capita! 0.0% nla 3.5% 3.5% 3.5%
Interlund Transfers 3,000 0.0% 3,000 0.0% 3,000 0.0% 3,000 3,000
CIly Council 267,300 2.0'10 288,860 -2.8% 298,710 3.4% 311,200 4.2% 323,350 3.9%
Full Time Salaries 699,170 52.0% 816,020 16.7% 844,560 3.5% 874,140 3.5% 904,730 3.5%
Life Insurance 3,770 4.1% 4,310 14.3% 4,460 3.5% 4,620 3.5% 4,780 3.5%
Major Medical Insurance 52,800 41.9% 64,000 21.2% 64,000 0.0% 67,840 6.0% 71,910 6.0%
Social Security 24,080 60.1% 37,180 54.4% 38,480 3.5% 39,630 3.0% 40,820 3.0%
Pension 22,360 86.7% 25,360 13.3% 32,080 26.5% 39,300 22.5% 42,640 8.5%
Worke~s Compensation 5,070 41.6% 4,380 -13.6% 4,530 3.5% 4,690 3.5% 4,850 3.5%
Operating Expenses 91,270 41.6% 91,920 0.7% 95,140 3.5% 98,470 3.5% 101,920 3.5%
Internal Service Expenses 126,510 13.0% 126,350 .-0.1% 130.770 3.5% 135,350 3.5% 140,090 3.5%
Interfund Transfers 100,000 0.0% 100,000 0.0% 100,000 0.0% 100,000 0.0% 1 00,000 0.0%
Clly Manager's Offlce 1,125,050 39.3% 1,289,520 12.8% 1,314,040 3.5% 1,384,040 3.8% 1,411,740 3.5%
Full Time Salaries 639,100 -18.8% 660.230 3.3% 683 ,340 3.5% 707,260 3.5% 732,010 3.5%
Pari Time Sala riBs 0.0% #DN/Ot 3.5% 3.5% 3.5%
Life Insurance 2,140 -21.9% 2,320 8.4% 2,400 3.5% 2,480 3.5% 2,570 3.5%
Major Medical Insurance 76,800 -11.5% 76,800 0.0% 76,800 0.0% 81,410 6.0% l!6,290 6.0%
Social Security 24,460 .24.6% 25,720 5.2% 26,620 3.5% 27,420 3.0% 28,240 3.0%
Pension 35,590 31.8% 48,290 35.7% 61,090 26.5% 74,840 22.5% 81,200 8.5%
Worker's Compensation 8,770 -7.6% 6,240 -28.6% 6,460 3.5% 6,690 3.5% 6,920 3.5%
Operating Expenses 473,680 7.0% 480,730 1.5% 497,560 3.5% 514,970 3.5% 532,990 3.5%
Internal Service Expenses 136,790 .-0.2% 156,800 14.6% 162,290 3.5% 167,970 3.5% 173,850 3.5%
Economic Development 1,397,330 -lIA'Io 1,457,130 4.3% 1,518,560 4.1% 1,583,040 U% 1,844.070 3.9%
Full Time Salaries 199,090 4.9% 210,850 5.9% 210,850 0.0% 218.230 3.5% 225,870 3.5%
Ufe Insurance 2,250 -1.3% 2,360 4.9% 2,440 3.5% 2,530 3.5% 2,620 3.5%
Major Medical Insurance 19,200 3.2% 19,200 0.0% 19,200 0.0% 20.350 6.0% 21,570 6.0%
Social Security 12,040 3.3% 12,640 5.0% 13,080 3.5% 13,470 3.0% 13,870 3.0%
Pension 3,750 48.2% 5,130 36.6% 6,490 26.5% 7,950 22.5% 8,630 8.5%
Worke~s Compensation 1,920 -20.0% 1,460 -24.0% 1,510 3.5% 1,560 3.5% 1,610 3.5%
Operating Expenses 75,190 -49.2% 60,510 -19.5% 62,630 3.5% 64 ,820 3.5% 67,090 3.5%
Internal Service Expenses 34,890 -5.9% 30,960 -11.3% 32,040 3.5% 33,160 3.5% 34,320 3.5%
Eq ulty Services MS,330 -15.5% 343,110 -1.5% 348,240 1.5% 362,070 4.0% 375,580 3.7%
386
City of Clearwater
Five Vear Forecast
Expenditure Scheel ule
Forecast
Budget % Budget % Flseal Vear % Fiscal Vear % Fiscal Vear % FI
2005.06 4 2006.07 4 2007.08 A 2008-09 4 2009-10 A
Fufl Time Salaries 445,690 2.9% 507,420 13,9% 525,180 3.5% 543,560 3.5% 562,580 3.5%
Part Time Salaries 28,080 0.0% 16,380 -41,7% 16,950 3.5% 17,540 3.5% 18,150 3.5%
Life Insurance 1,160 6,4% 1,290 11.2% 1,340 3.5% 1,390 3.5% 1,440 3.5%
Major Madlcallnsurance 57,600 3,2% 64,000 11.1% 64,000 0.0% 67,840 6.0% 71,910 6.0%
Social Security 17,080 2,6% 17,430 2,0% 18.040 3.5% 18,580 3.0% 19,140 3.0%
Pension 29,470 46.9% 45,400 54.1% 57,430 26.5% 70,350 22.5% 76,330 8.5%
Work61's Compan.sation 6,400 8.3% 5,890 ~,O% 6,100 3.5% 6,310 3,5% 6,530 3.5%
Operating Expenses 276,800 18.6% 258,830 -6.5% 267,890 3.5% 277,270 3,5% 286,970 3.5%
Internal Service Expenses 111,570 4.8% 138,870 24.5% 143,730 3.5% 148,760 3.5% 153,970 3.5%
Operating Capilal 0.0% nIa 3.5% 3.5% 3,5%
Debt Service 2,550 -76,9% nla (1) (1) (1)
Public CommunlcaUons 976,400 7.1% 1,055,510 8.1% 1,100,660 4.3% 1,151,600 4.6% 1,197,020 3.9%
Full Time Salaries 226,720 -1.4% 235,9S0 4.1% 244,210 3.5% 252,760 3.5% 261,610 3.5%
Life Insurance 2,340 23.8% 2,470 5.6% 2,560 3.5% 2,650 3.5% 2,740 3.5%
Major Madicallnsurance 25,600 3.2% 25,600 0.0% 25.600 0.0% 27,140 6.0% 28,770 6.0%
Social Security 1,190 -9.2% 1,190 ll,O% 1,230 3.5% 1,270 3.0% 1,310 3.0%
Pension 22,670 40.9% 30,670 35.3% 38,800 26.5% 47,530 22.5% 51,57ll 8.5%
Workets Compensation 2,670 5.1% 1,950 -27.0% 2,020 3.5% 2,090 3.5% 2,160 3.5%
Operating Expenses 10,920 1.9% 11,120 1.8% 11,510 3.5% 11,910 3,5% 12,330 3.5%
tntemal Service Expenses 23,570 2.8% 24,360 3.4% 25,210 3.5% 26,090 3,5% 27 ,000 3.5%
Budget Office 315,680 1,6% 333,310 5,6% 351,140 5.3% 371,440 6% 387,490 4%
Full Time Salaries 846,520 6.9% 904,070 6.8% 935.710 3.5% 968,460 3.5% 1,002,360 3.5%
Part Time Salaries -100% tlD1V101 3.5% 3.5% 3.5%
Ute Insurance 2,600 -8.5% 2,730 5,0% 2,830 3.5% 2,930 3.5% 3,030 3.5%
Major Madicallnsurance 76,800 12.6% 76,800 0,0% 76,800 0.0% 81,410 6.0% 86,290 6.0%
Social Security 41,660 1.5% 44,070 5,8% 45,610 3.5% 46,980 3.0% 48,390 3.0%
Pension 23,520 62.2% 32,190 36.9% 40,720 26.5% 49,88ll 22.5% 54,120 8.5%
Workets Compensation 7,590 9.1% 5,840 -23.1% 6,040 3.5% 6,250 3.5% 6,470 3.5%
Operating Expenses 378,420 -1.1% 412,200 8.9% 426,630 3.5% 441,560 3.5% 457,010 3.5%
Internal Service Expenses 113,690 6.4% 123,470 8.6% 127,7110 3.5% 132,260 3.5% 136,890 3.5%
Operating Capital 15,000 -25.0% 15,llllO 0.0% 15,530 3.5% 16,070 3.5% 16,630 3.5%
City Allorney 1,505,aOll 3.8% 1,616,370 7.3% 1,677,660 3.8% 1,745,800 4.1% 1,811,19ll 3.7%
Full Time Salaries 520,470 13.5% 539,980 3.7% 558,88ll 3.5% 578,440 3.5% 598,690 3.5%
Part Time Salaries 17,250 -37.3% nfa 3.5% 3.5% 3.5%
Ute Insurance 3,150 -2.5% 2,890 ~.3% 2,990 3.5% 3,090 3.5% 3,200 3.5%
Major Madicallnsurance 83,200 22.0% 83,200 0.0% 83,200 O.ll% 8S,19ll 6,0% 93,480 6.0%
Social Security 7,570 20.0% 6,370 -15.9% 6,590 3.5% 6,790 3,0% 6,990 3.0%
Pension 51,460 60.5% 89,540 35.1% 87,970 26.5% 107,760 22.5% 132,010 22.5%
Worke(s Compensation 9,820 2.4% 10,91ll 11.1% 11,290 3.5% 11,690 3.5% 12,100 3.5%
Operating Expenses 320,210 08.7% 414,32ll 29.4% 428,820 3.5% 443,830 3.5% 459,360 3.5%
tntemal Service Expenses 215,840 11.2% 231,860 7.4% 239,980 3.5% 248,380 3.5% 257,070 3.5%
Debt Service 21,170 -25.0% nfa (1) 8,920 (1) (1)
Off Records & Legis Sv 1,250,160 6.1% 1,359,070 6.7% 1,419,720 4.5% 1,497,090 5.4% 1,562,900 4.4%
387
386
City of Clearwater
Five Year Forecast
Expenditure Schedule
Forecast
Budget % Budget % FIKaI Year % Fiscal Year % Fiscal Year % FI
2005-06 A 2006-07 A 2007-08 A 2008-49 A 2009.10 A
Full Time Salaries 11,132,470 14.0% 12,177,470 9.4% 13,029,890 7.0% 13,941,980 7.0% 14,917,920 7.0%
Part Time Salaries 10,400 0.0% 24,950 140.0% 25,830 3.5% 26,730 3.5% 27,670 3.5%
Overtime 729,600 110.3% 850,000 16.5% 879,750 3.5% 910,540 3.5% 942,410 3.5%
F~e IncentivelAcling Pay 211,000 9.7% 225,570 6.9% 239,310 6.1% 237,680 -0.7% 236,050 -0.7%
Fire Special Ho~day 374,510 17.2% 395,660 5.6% 419,000 5.9% 403,590 -3.7% 388,720 -3.7%
Ufe Insurance 61,130 -5.3% 61,140 0.0% 63,280 3.5% 65,490 3.5% 67,780 3.5%
Major Medica Ilnsu ranee 1,376,000 9.9% 1,414,400 2.8% 1,414,400 0.0% 1 ,499,250 8.0% 1,589,220 6.0%
Sooal Security 173,740 31.2% 241.240 38.9% 258,130 7.0% 276,200 7.0% 295,530 7.0%
Pension 1,177,580 72.1% 1,618,670 37.5% 1,731,980 7.0% 1,853,220 7.0% 1,982,950 7.0%
Old Fire Pension Plan 1,399,500 3.7% 1,467,260 4.8% 3.5% 3.5% 3.5%
Worker's Compensation 423,600 5.6% 561,110 32.5% 580,750 3.5% 601,080 3.5% 622,120 3.5%
Operating Expenses 1,647,530 41.6% 1,481,290 -10.1% 1,533,140 3.5% 1 ,586,800 3.5% 1,642,340 3.5%
Internal Service Expenses 905,460 23.7% 1,116,260 23.3% 1 ,155,330 3.5% 1,195,770 3.5% 1,237,620 3.5%
Operating Capital 146,840 -9.4% 19,200 .06.9% 19,870 3.5% 20,570 3.5% 21,290 3.5%
Debt Service 475,950 -27.8% 372,440 -21.7% 413,230 (1) 441,840 (1) 530,570 (1)
lnterfund Transfers 413,230 4.3% 707,910 71.3% 743,970 (2) 328,000 (2) 407,500 (2)
Are 20,658,540 17.1% 22,734,580 10.0% 22,507,8lHl -1.0% 23,388,750 3.&% 24,909,700 6.5%
Full TIIlle Salaries 979,460 18.9% 951,560 -2.8% 984,650 3.5% 1,019,330 3.5% 1,055,010 3.5%
Part Time Salaries 16,430 100.0% 22,160 34.9% 22,940 3.5% 23,740 3.5% 24,570 3.5%
Overtime 0.0% n/a 3.5% 3.5% 3.5%
Ufe Insurance 3,890 36.0% 3,230 -17.0% 3,340 3.5% 3,460 3.5% 3,580 3.5%
Major Medical Insurance 115,200 16.1% 115,200 0.0% 115,200 0.0% 122,110 6.0% 129,440 6.0%
Social Security 28,140 12.3% 10,610 .02.3% 10,980 3.5% 11,310 3.0% 11,650 3.0%
Pension 74,070 87.0% 86,810 17.2% 109,810 26.5% 134,520 22.5% 145,950 8.5%
Workets Compensation 11,290 11.7% 10,010 -11.3% 10,360 3.5% 10,720 3.5% 11,100 3.5%
Operating Expenses 136,580 13.1% 103,920 -25.0% 107,560 3.5% 111,320 3.5% 115,220 3.5%
Internal Service Expenses 117,270 -3.5% 141,880 21.0% 146,650 3.5% 151,990 3.5% 157,310 3.5%
Planning 1,4114,330 19.3% 1,445,360 -2.6% 1,511,900 4.6% 1,566,500 5.1% 1,S53,830 4.1%
Full Time Salaries 2,342,520 11.5% 2,278,640 -2.7% 2,358,390 3.5% 2,440,930 3.5% 2,526,360 3.5%
Part Time Salaries 14,310 -78.3% 15,920 11.3% 16,480 3.5% 17,060 3.5% 17,660 3.5%
Overtime 33,830 4.0% 36,510 7.9% 37,790 3.5% 39,110 3.5% 40,480 3.5%
Ufe Insurance 11,050 19.8% 7,940 -28.1% 8,220 3.5% 8,510 3.5% 8,810 3.5%
Major Meaicallnsurance 364,800 15.4% 345,600 -5.3% 345,600 0.0% 366,340 6.0% 388,320 6.0%
Social Security 41,070 15.5% 37,270 -9.3% 38,570 3.5% 39,730 3.0% 40,920 3.0%
Pension 210,270 59.5% 274,680 30.6% 347,470 26.5% 425,650 22.5% 461,630 8.5%
Worker's Compensation 64,790 31.4% 79,970 23.4% 82,770 3.5% 85,670 3.5% 88,670 3.5%
Operating Expenses 169,640 5.9% 345,630 103.7% 357,730 3.5% 370,250 3.5% 363,210 3.5%
Internal Sarvice Expenses 470,930 .0.6% 552,460 17.3% 571,800 3.5% 591,810 3.5% 612,520 3.5%
Operating Capital 22,000 nla
Debt Service 89,120 -42.4% 115,080 29.1% 92,190 (1) 88,740 (1} 46,090 (1)
Transfers 25,000 0.0% 25,000 0.0% 25,000 (2) 25,000 (2) 25,000 (2)
Development Services 3,837,330 7.0% 4,136,700 7.6% 4,282,010 3.50/0 4,496,600 5.1% 4,639,870 3.1%
Full Time Salaries 4,862,630 5.6% 5,047,420 3.8% 5,224,060 3.5% 5,406,920 3.5% 5,596,160 3.5%
Life Insurance 18,670 -5.2% 17,420 .0.7% 18,030 3.5% 18,660 3.5% 19,310 3.5%
Major Medical Insurance 723,200 9.0% 723 ,200 0.0% 723,200 0.0% 766,590 6.0% 612,590 6.0%
Social Security 74,160 13.3% 79,070 6.6% 81,840 3.5% 84,300 3.0% 66,830 3.0%
Pension 445,150 49.1% 602,270 35.3% 761,870 26.5% 933,290 22.5% 1,012,620 8.5%
Wcrke(s Compensation 188,690 5.7% 94,570 -49.9% 97,880 3.5% 101,310 3.5% 104,860 3.5%
Operating Expenses 2, 169,330 7.9% 2, 285,570 4.4% 2,365,560 3.5% 2,448,350 3.5% 2,534,040 3.5%
Internal Service Expenses 1,311,070 10.4% 1,305,400 -0.4% 1,351,090 3.5% 1,398,380 3.5% 1,447,320 3.5%
Oparating Capital 5,320 250.0% 1,550 -70.9% 1,600 3.5% 1,660 3.5% 1,720 3.5%
Debt Service 80,860 4.2% 56,740 -29.8% 27,710 (1) 21,230 (1) 16,820 (1)
Transfers 205,000 0.0% 205,000 0.0% 205,000 (2) 212,000 (2) 205,000 (2)
Public Works 10,104,030 8.3% 10,416,210 3.1% 10,357,660 4.2% 11,392,690 4.90/0 11,837,270 3.90/0
389
City of Clearwater
Five Year Forecast
Expenditure Schedule
Forecast
Budget % B ullgei % Fiscal Year % Fiscal Year % Fiscal Year % FI!
2005-06 4 2006~7 /J, 20117~8 /J, 21103..(19 /J, 20119.111 4
Ful1 Time Sa laries 6,855,800 4.3% 7,199,520 5.0% 7.451,500 3.5% 7,712,300 3.5% 7,982,230 3.5%
Part Time Salaries 1,013,830 13.2% 1,072,040 5.7% 1,109,560 3.5% 1,148,390 3.5% 1 ,188,580 3.5%
Overtime 117,150 2.4% 126,830 8.3% 131,270 3.5% 135,860 3.5% 140,620 3.5%
Ufe Insurance 25,560 -10.5% 22,900 -10.4% 23,700 3.5% 24,530 3.5% 25,390 3.5%
Major Medical Insurance 1,305,600 4.9% 1,324,800 1.5% 1,324,800 0.0% 1,404,290 6.0% 1 ,488,550 6.0%
Social Security 203,870 8.4% 214,920 5.4% 222,440 3.5% 229,110 3.0% 235,980 3.0%
Pension 613,150 46.7% 860,910 40.4% 1.089,050 26.5% 1,334,090 22.5% 1,447,490 8.5%
Worker's Compensation 408,530 3.8% 425,570 4.2% 440,460 3.5% 455,860 3.5% 471 ,840 3.5%
Operating Expenses 5,479,400 8.3% 6,721,240 22.7% 6.956,480 3.5% 7,199,961) 3.5% 7,451,960 3.5%
Internal Service Expenses 2,848,7JO 17.5% 3,079,050 8.1% 3.186,820 3.5% 3,298,360 3.5% 3,413,800 3.5%
Operating Capital 84,800 271.1% 44,000 -48.1% 45,540 3.5% 47,130 3.5% 48,780 3.5%
Debt Service 109,160 13.2% 104,130 -4.6% (1) 79,220 (1) 81,990 3.5%
Transfers 1,022,500 40.5% 1,077,500 5.4% 1,On,500 (2) 8n.500 (2) 907,500 (21
Parks & Recreation 20,OBB,080 10.4% 22.273,410 10,9% 23,059,1211 3.5% 23,1146,620 3.8% 24,884,710 3.9%
Full Time Salaries 2.736,400 .0.1% 2,827,26ll 3.3% 2,926,210 3.5% 3,028,630 3.5% 3,134,630 3.5%
Part Time Salaries 293,070 0.8% 303,140 5.1% 318,920 3.5% 330,060 3.5% 341,630 3.5%
Life Insurance 10,330 7.0% 9,100 -11.9% 9,420 3.5% 9,750 3.5% 10,090 3.5%
Major Medical Insurance 524,800 3.2% 512,000 -2.4% 512,000 0.0% 542,720 6.0% 575,260 6.0%
Social Security 67,200 0.2% 67,990 1.2% 70.370 3.5% 72,480 3.0% 74,650 3.0%
Pension 249,580 43.7% 340,530 36.4% 430,770 26.5% 527,690 22.5% 572,540 8.5%
Worker's Compensation 70,850 21.9% 69,990 -1.2% 72,440 3.5% 74,980 3.5% n,600 3.5%
O~rating Expenses 889,820 10.7% 978,420 10.0% 1,012,660 3.5% 1,048,100 3.5% 1 ,084,780 3.5%
Interna! Service Expenses 668,410 10,7% 793,810 18.8% 821,590 3.5% 850,350 3.5% 880,110 3.5%
Operating Capital -100% 15,950 110 IVIOI 16,510 3.5% 17,090 3.5% 17,690 3.5%
Debt SllTVice -100% /IOIV/OI (1) (1) (1)
Transfers 571,490 3.0% 688,830 20.5% 706,290 (2) 724,460 121 743,210 (2)
library 6,031,950 4,5% 6,611,820 8,7% 8,897,180 4.3% 7,226,350 4.8% 7,512,210 4.0%
Full Time Salaries 170,761) 30.7% 411,160 140.8% 425,550 3.5% 440,440 3.5% 455,860 3.5%
Part Time Salaries 46,750 4.0% 227,580 386.8% 235,550 3.5% 243,790 3.5% 252,320 3.5%
Overtime 6,200 4.0% 11,130 79.5% 11,520 3.5% 11,920 3.5% 12,340 3.5%
Life Insurance 100 100.0% 670 570.0% 690 3.5% 710 3.5% 7JO 3.5%
Major Medical Insurance 28,800 16.1% 80,000 177.8% 80,000 0.0% 84,800 6.0% 89,890 6.0%
Soda! Security 8,020 54.5% 25,820 221.9% 26,720 3.5% 27,520 3.0% 28,350 3.0%
Pension 13,170 44.7% 48,360 267.2% 61,180 26.5% 74,950 22.5% 81,320 8.5%
Worker's Compensation 3,710 6.3% 30,390 719.1% 31,450 3.5% 32,550 3.5% 33,690 3.5%
Operating Expenses 162,350 13.8% 229,570 41.4% 237,600 3.5% 245,920 3.5% 254,530 3.5%
Internal Service Expenses 47,970 413.0% 94,520 97.0% 97,830 3.5% 101,250 3.5% 104,790 3.5%
(452,310)
Operating Capital 0.0% rua 3.5% 3.5% 3.5%
Interfund Transfers 15,000 0.0% 25,000 66.7% 25,000 (1) 25,000 (1) 25,000 (1)
Marine Operations 502,830 28,5% 731,890 45.6% 1,233,090 6B.5% 1,288,850 4.5% 1,338,820 3.&%
Full Ttme Salaries {501,OOOI
Other Operating 28,800 -77.6% 357,800 1142.4% 370,320 3.5% 383,280 3.5% 396,690 3.5%
PropertylUabilily Insurance 1,969,070 10.1% 2,906,190 47.6% 4,226,000 45.4% 4,437,300 5.0% 4,659,170 5.0%
Debl Service 769,970 -2.5% 1 ,744,680 126.6% 1,740,320 ..(1.3% 1,740,320 .0.3% 1 ,740,320 .0.3%
Interfund Transfers 1,903,820 -3.0% 1,998,900 5.0% 1.929,850 (1) 1 ,973,200 (1) 2,082,550 (1)
Non-Departmental 4,671,660 0.1% 6,506,570 39.3% 8,266,490 27.0% 8,534,100 3.2% 8,878,730 4.0%
390
Analysis of Department Budget Savings
for 2007/08 Annual Operating Budget
GENERAL FUND PROGRAMS
City Manager's Office (1)
Executive Assistant
Management Intern
Development Services
Administrative Support Manager
Neighborhood Services Manager
Neighborhood Services Specialist
Economic Development
Tampa Bay Partnership
Professional Services
Equity Services (1)
National Conference for Comm & Justice
Travel & training
Reduction in Diversity Council activities
Fire Department
Fire Inspectors
Squad #49
Fire Plans Examiner
S.WAT. Team
Arson Investigator
Public Education Specialist
Public Information Officer
Finance (1)
Accounting Clerk - treasury
Senior Accountant
Professional Svc - external audit
Human Resources (1)
Eliminate Systems Analyst position
Reclass Asst HR Director to SAMP 2 position
Library
Close Information desk at Main
Move Beach Library to Beach Recreation Center
Close Beach Library
North Greenwood - Library Assistant
East - close two nights/week
Countryside - close two nights/week
Non-Departmental
Beach Walk Debt Funding
Jolley Trolley
Preiiminary'Budget
. City:Jlllariager
Recommended
Savings FTE
, ' : , :;::! ! / i i :! ;:'::;:!!' ~: ' : :
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:"':',:,I,'!!;::,,,:,:':::
., , "~',,,:,;!:'::,!:!: r,
::':,:':,:'ii'ii:!:'"
67,000 1.0
91,630 1.0
12,000
3,000
4,500
49,460
,I:"~,!,'
"":',,
, """'''1
'':' i'
<,!lii':I':,:"::" . ,', ,':':'::
';f$4,350" . 1 ;()
40,000' .
100,000 0.5
33,240 1.0
39,530 1.0
31,930 1.0.
370,000
Other i"
Savings... .
Options ...' ". .FTE
, "" ,
, '''' ",I "
, "" " "
41,:~OO';i' 1.0
<'ii;
'i ':
73,900 '.' 1.0
50,5001.0
: 1
I'!'i,i"'''; I
1,",:1 ,,'
1."'.11:,'
1.0
:;;i::i'!i:i::;;"'!'iiit::iQ'
" ';"';I:!ii:i!:;,:i::';:,'!I!lii:;i:'::
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80,290
2.0
85,440
1.5
'l,ii,'I';;'!
i\229'tOO.O..... ...........i... .
1,1"""" ,,,..,,,,,,,',.,.,,,,,,':',,,
Analysis of Department Budget Savings
for 2007/08 Annual Operating Budget
Office of Management & Budget (1)
Eliminate Accountant position
Add intern support
Official Records (1)
Grant Writer
Lobbyist funding
.Prelimlnarytl3udget
. . pity'Mar.ager
Recommended
, Savings FTE f"rE
Parks & Recreation
Projects Team - contract out services 133,700 4..0
Reduce holiday lighting
Reduce PACT to $400,000 77,620
Reduce AALC support
Consolidate electricians - eliminate position 44,920 1.0
Eliminate cash funding for outside organizations 30.000
Close Morningside Recreation Center 216,780 5~5
Reduce contracted grounds maintenance
Eliminate Systems Analyst 48~~~p'ii,ir' 1.0
Eliminate Administrative Analyst Qt;~pO,'.1.0
Close .Recreatl'on Centers on 7 holl'days .' .", ".,,:,,'.ii""...... ...;.'i,;,"
," ! "li'l ',' :'1; ~!: , 'I " , i ",', 'j:,::'
,:::,'::,:,:::,:'1,1,1,: ::'::,1'::."',1:,"
Close Beach Recreation center - rentals only .,,,,,
MLNP- eliminate Programmer!.";. 1.0
.. ..,,,,,', '1iii~1'i,92'~47gi.i!
Eliminate PIO..'i.,v,q" .1 ~O
Reductions in Landscape Maintenance Team iiii'" . .!i"i;!! .......
Special Events - Recreation Specialist (includes Brighthouse Networks Fiel~:~vent~)",iii)
Reduce Fun-n~Sun festival to two weeks & eliminate Cinco De Mayo ...i" .! ..'
Eliminate fall concert
City participation in Festival of Trees
Recreation Programming Administration (delete Coordinator)
North Greenwood Recreation and Aquatics Complex
- turn operations over to the Boys & Girls Club
Cultural Affairs - Recreation Programmer
Planning Department
Reduce professional services
Reduce travel, training, mileage reimb
Part-time staff assistant
Police Department
Senior Staff Assistant
Staff Assistant
Public Service Technician
Computer Systems Commander
Systems Programmer
Public Information Officer
School Resource Officers
Officer Friendly
Donation to Clearwater Homeless Intervention Program (CHIPS)
".:J
23,400 0.5
40,820 1;0
56,910 1,,0
74,680 1,;0
55.650 1;0,
47,450 ,1.0 ,
(7,500)
1:','1,:: ,,'I,
"i47,ob6:i'li'!"'1:0
'i.?i90Qi!:iii;'!ii!,
.. 2::;~~;:;i!!:;ii~~'i!'
34700 " ....
, ."
19,600.i(.;'i.;
15,20b',
67,120 .. .'
40,000" ,ii'i, ;.......
26,200
50,590 . .1.0
96,700 1.0
251,440 4.0
125,720 2,0'::
, 100,PP9r!
Analysis of Department Budget Savings
for 2007/08 Annual Operating Budget
.. PreliminarvBudget:"
City. Manageri.. ..1.
Recommended
Savings FTE
ii ;ot~e' Ii'....!'!!';.,
Savings" ,'!'"
Options "'" '.' FTE .
Engineering
Public Works Administrator
Survey Crew
Administrative Analyst
Reduction in street lighting
,
140"30,0,, '1~()
.10,3,500,' 3~o'
Public Services
Tree Trimmer/Arborist
Senior Staff Assistant
Public Services Trainer
42,960, '. 1.0,
125 0,0,0', i.,
': li,:;!,'Y:I:i;ii:"i!
, :,':>::d!:i
44,Q~~:':i~i:I:::
1.0, ,
39,370,
1.0,
1:,,'1'
64"t;""
1.0, ,
Public Communications
Public Information Coordinator
C-News reduced to once a month
Eliminate ad support for Fun-n-Sun, Philliies,etc.
Operating Costs - consolidation of PIO functions
Eliminate Staff Assistant
Accounting Clerk - part-time
.. ",'! ,:;,,":
.{7o'OOOj;;
24;'~:Oq:';';"
16,()o'O:'"
(1 ;0),
.. . d
,'i
!..I
; 'I
,(SO,OOO)
(12,23o')
, ,""
:.(O~~)
'ij
40,,350,
1.0,
Department-Wide Savings
Property Liability Insurance
Health Insurance - 3% reduction in employer share
1 ,372,0,0,0,
TOTAL.GENERALFUNDPROGRAMS
4,U7,270 . 44~'7
3,932,280 "', 47;4'"
INTERNAL SERVICE FUND PROGRAMS
Information Technology (1)
Eliminate Telecommunications Supervisor
and revert to part.time position
Eliminate Administrative Assistant position
Eliminate Network Analyst
Reduce annual project funding
General Services/Fleet Administration (1)
Administrative Analyst
Fleet Service Worker
Mechanics
Tradesworker
(1) Savings in these operations will be shared city-wide, not just in the General Fund.
Squad #49/spare
IAFF Fire Fighters
106 hour BI-weekly
7 Tote. FTE's
4. .Lt'. , 3 DO'",
Personal Services S"ppo:r~ I'nlB -
Account 1220 1240 1250 Total
101 Salaries and Wages 380,830 380,630
104 Special Pay 1,580 1,560
105 Overtime 30,920 30,920
109 Acting Pay 0 0
121 Holiday Pay 15,130 15,130
201 Employee Life Insurance 70 70
202 Employee 1 % Insurance 3,810 3,610
204 Major Medical 44,800 44,600
206 Social Security 6,210 6,210
207 City Pension 55,700 55,700
215 Medical Exams 1 Q4() 650 2,590
-------
Personal Services Total 1,940 539,050 650 541,640
Operating Expenditures
546200,550500,550600,550700 Vehicle exp all 25640 8540 34180
547000 Unlfonn Cleaning 470 150 620
547100 Uniforms (Annual resource allowance) 15750 5250 21000
552500 under $5000 capital 6000 2000 8,000
--------
Operating Expenditure Total 47,860 0 16,940 63,800
Debt Service
591600 Debt SeNice 90000 90000
IneMlfI~ front line squad liIod spare unit
---- ---------~~~~---
Debt Service Total 0 90000 0 90000
Grand Total 695,440
~
roch '"'ClIO (>BY 8IId equipment 10 lie moliOd to T46 & T48
SORT Team Details
SWAT Team
SWAT Team
SWAT Team
SWAT Team
SWAT Team
SWAT Team
ITEMS Conference SWAT -SORT
Injectable Med Pouches
Pirana Descender
Carabiners
Medical Bags
Mise SORT equipment
Tactical Harness
SORT Uniforms
Swat Pagers
SWAT Vehicle Improv
Kevlar gloves
Tools and Equip Repair
Misc. SWAT medical equip
Ballistic Eyewear
Decon kits
Backboards
Sort tools and equipment
Misc. SORT Medical
Hours
1536
768
480
192
384
48
192
Premium = P
Straight = S
s
p
p
p
p
p
p
$ Amount Description
$37,930,0 off duty attendance at bimonthly training - school time
$28,460,0 backfill on apparatus - training
$17,780.0 backfill on apparatus - SWAT school
$7,110,0 backfill on apparatus - CONTOMS
$14,220.0 backfill on apparatus - Callouts
$1,780.0 backfill on apparatus - conference
$7,110.0 backfill on apparatus
$70.0
$290.0
$380.0
$420.0
$500,0
$550.0
$600.0
$750.0
$800.0
$910.0
$1,000.0
$1,000.0
$1,300.0
$1,400.0
$1,800.0
$2,000.0
$2,000.0
$130,160.0
SORT - med pouches
SORT- Tech descenders for victim rescue $22.34
SORT- Tech equipment for victim rescue $21,15
SORT- Tactical Medic Bags $210
SORT. medical and personnel equipment
SORT- Tech equipment for victim rescue $41.97
SOPT- Replacement uniforms for current members
Swat Team Members
SORT
SORT- Protective glove replacement $70.00
SORT- Special equipment repair and maintenance
SWAT
SORT- Protective eyewear replacement $100
Spec Ops- Ready made kits for mass decon
Spec Ops- For mass casualty trailer- $125
sort
SORT-medical supplies with implementation of level III
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