08/05/1991 - 1:00 pm CITY COMMISSION SPECIAL MEETING
August 5, 1991
The City Commission of the City of Clearwater met at City Hall with the following members present:
Rita Garvey Mayor/Commissioner
Sue Berfield Vice-Mayor/Commissioner
Lee Regulski Commissioner
William Nunamaker Commissioner
Richard Fitzgerald Commissioner
Also present were:
Michael J. Wright City Manager
Kathy Rice Deputy City Manager
Elizabeth Deptula Assistant City Manager
Cynthia E. Goudeau City Clerk
Financial Forecasting
The City Manager opened the meeting at 1:00 p.m.
He stated he is here to present a three year forecast based on reasonable assumptions of revenues and expenses. This three year outlook will be updated periodically to show where the
City is heading.
He reviewed the revenue assumptions stating that over the past five years there has been a gradual decline in the increase in property values and the City is projecting a 2.5% increase
per year for the next three years. Franchise fees will increase by 1.5% per year.
In response to a question, it was indicated historical trends were used in establishing these assumptions. No growth is anticipated for licensing and permits or fines and penalties.
Intergovernmental grants are not anticipated to increase. The reserves from the state's sales tax are anticipated to increase by .5% next year, 1% the following year and .5% the third
year out. Revenue sharing is showing a downward trend and it is anticipated this will continue. Other miscellaneous fees from the State will level out.
Revenues from the fire tax is anticipated to increase 2.5% a year, this is the reimbursement from the County for fire services provided to unincorporated areas. These funds go into
the General Fund and Fire Department expenses are taken from the General Fund. No growth is anticipated in the Emergency Medical Services taxes.
Revenues from such things as occupational license, CRA reimbursements and grants are anticipated to show no growth. A 4% increase in Parks and Recreation charges is assumed and zero
growth in library fees.
Fees from such things as land use plan applications, lot mowing, etc. are also anticipated to show no growth. Interest earnings or return on investments are anticipated to be at 5%
next year, with zero growth after that time. Miscellaneous revenues are anticipated to increase at 2% a year. It was indicated revenues from administrative overhead are anticipated
at 2%, a 5% increase is shown this year due to changes in the charge for services. Stormwater utility has been moved into its own enterprise account but it is not believed there will
be any growth in these revenues.
Interfund transfers from the utility system are anticipated at 5% growth
per year for the next three years and the Gas System dividend to the General Fund is anticipated to be zero for next year and 10% for the next two years. This will result in revenues
for the 92-93 fiscal year of $59,190,366, for the 93-94 fiscal year $60,436,554 and for the 94-95 fiscal year $61,700,000.
Expenses were then reviewed with it being stated that 3/4 of the cost to the City is for payroll. It was stated that in fiscal year 87-88 there were almost 1600 employees. In 1990-91
there are 1615 employees. There are increases in the Police Department with decreases in other departments. Fourteen individuals have been included for the new environmental stormwater
section. A 3% increase in the salary line has been anticipated for the next three years. Over time and special pay is anticipated to increase at 2.1% per year.
It is anticipated that the Pension contribution will increase but there have been previous overfundings and therefore, no increase is shown at this time.
Contribution to the Fire Pension is fixed. Social Security is anticipated to increase 4.2%. Health insurance costs are projected to increase 14% next year and 10% the following two
years. There will be a major increase in Workers' Compensation costs due to a court order therefore, an increase of 20% is shown for next year with 4.2% increases for the next two.
It is anticipated there will be zero growth in the other fringe benefits.
Other operating costs, including utilities, with an increase of 3.5% per year and insurance with 5% increase were reviewed.
For internal services, it is expected that garage services will increase 3.5% per year as will computer services and building and maintenance services. No growth is anticipated in
the Capital Expenditures in the General Fund and debt service is stable.
The City Manager reported he anticipates a 10.8% cash reserve at the end of this fiscal year. The policy of the Commission has been to keep the reserve at 10% He is proposing to use
the excess in the surplus to pay for salaries of those individuals who leave the City for retirement but due to accumulated sick leave and vacation, stay on the payroll, sometimes for
almost two years. He stated over the next three years, in order to balance the budget, the millage rate would have to be increased to 6.0 mills.
In response to a question, it was indicated that if the Maas Brothers property is removed from the tax rolls, it will be removed at the rate that existed at the inception of the Community
Redevelopment Agency.
A question was raised regarding the dramatic increase in gasoline prices in the last year and that they are now down and whether or not the City adjusted for that. It was stated there
is some surcharge back to the departments however, it is not enough to remove the spike that occurred.
In response to a question, it was indicated the possibility of a state income tax was not assumed in these projections. It was stated the goal is for the City to reduce numbers of
employees without layoffs and to address overtime costs.
The City Manager stated he felt there would be a continued shrinking of the number of employees. He stated he is looking at everything to see if there is a way to reduce costs. He
indicated he is not recommending any cuts for the 91-92 fiscal year but rather is looking ahead to what reductions need to be made for future years.
One citizen spoke stating he appreciated the forward planning. He suggested looking at the recreation areas to include user fees, including a user fee for the library. It was stated
there were some legal restrictions regarding user fees for library.
The City Manager thanked staff members who assisted in developing this forecast.
A question was raised regarding on what basis the 14% increase in health insurance was based. Betty Deptula, Assistant City Manager indicated since mid-1988, there have been major
increases, including a 20% increase.
Discussion ensued regarding whether or not the pension contribution should be reduced in the upcoming fiscal year. A question was also asked regarding making cuts at this time.
The City Manager indicated that if the Commission established the roll back rate for the millage, the gap anticipated for the next year will be even greater. It was stated the City
is in good financial shape compared to others but a major issue is pension with the greatest exposure for longevity and disability pensions.
A question was asked regarding the projected increases, including increases in the number of employees and it was indicated there is no increase in employees in the projection.
The meeting adjourned at 2:21 p.m.