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HomeMy WebLinkAbout2004 06 01 Other CITY OF WINTER SPRINGS, FLORIDA 1126 EAST STATE ROAD 434 WINTER SPRINGS. FLORIDA 32708-2799 Telephone (407) 327-1800 Ronald W. McLemore City Manager MEMORANDUM TO: Mayor and Commission Ronald W. McLemore, City Manager y1-- FROM: DATE: June I, 2004 SUBJ: Budget Issues Workshop Please find attached budget issues for which the staff needs direction in order to complete the FY 05 Preliminary Budget. The budget at this point does not require any millage increases, or rate increases. However, if the Commission decides to add back items cut from departmental requests a millage increase will be required. Issues to be Discussed: I. Pension Plan Enhan~,ements 2. Salaries 3. Health Insurance, 4. Prepayment of Notes 5. Urban Beautification Program 6. ADA Transportation 7. Senior Bus Transportation 8. Joint City-School Recreational Facility 9. Phase II Town Center 10. 1 ~ Local Option Sales Tax II. 1999 Construction Fund 12. Budget Cut Restorations JP Attachments FY05 BUDGET ISSUES "RETIREMENT PLAN ENHANCEMENTS" ISSUE: Does the Commission support enhancing the City Retirement Plan by increasing the benefit for service prior to inception of the plan from 2% to 3%, and by reducing the unfunded past service amortization schedule from 30 years to 15 years? As you know, the City initiated the Defined Benefit Plan on October 1, 2000, providing for a 3% annual benefit from the date of inception of the plan and a 2% annual benefit for year of service accumulated prior to the inception date of the plan. The 2% benefit has been an issue with employees with service prior to the inception of the plan. Employees believe the plan discriminates against older employees who have given honorable service to the City. For example, if an employee with lO-years service prior to the inception of the defined benefit plan, and 10 years service after the inception of the defined benefit plan retires after 20 years, the employees benefit will be: 10 years service at 2% = 10 years service at 3 % = Total Benefit 20% benefit 30% benefit 50% benefit However, an employee with 20 years service since the inception of the plan will receive a 60% benefit as follows: 20 years service at 3% 60% benefit In order to rectify this problem we need to follow through on our pledge to implement raising the benefit for service prior to inception of the plan from 2% to 3%. Related to this strategy there are three issues to be considered. 1) What are the costs? 2) What is the impact on the overall health of the plan? 3) How best to implement. Cost 1 % Retro-Active benefit: The cost to implement the 3% benefit retro-actively is an additional 2% of payroll contribution raising the total contribution to the plan from 11 % to 13% as follows: Current Plan 11 % Additional 1 % Past Service Benefit 2% TOTAL 13% Cost Reduction of 30- Year Amortization to 15- Year The 2% increase in contribution will maintain the amortization of the unfunded past service liability amortization schedule at 30 years. Although a 30-year amortization schedule is considered normal for a defined benefit plan there is little cushion for highly unusual events such as the down turn in the stock market three years ago. The fact that we had a IS-year amortization schedule at that time allowed us to maintain contribution rates at 11 %. Therefore, we believe that it would be fiscally prudent to take steps to reduce the risk factor by lowering the amortization schedule from 30 years back to 15 years. This can be accomplished by adding an additional 2% contribution to the plan bringing the overall contribution rate to 15% as follows: Current Plan 11 % Additional 1 % Past Service Benefit 2% Reduction of Amortization Schedule 2% TOTAL: 15% IMPLEMENTATION: The issue now is what is the most equitable and fiscally responsible way to implement the additional 1 % retro-active benefit and decrease in the amortization schedule, and the associated 4% increase in contribution. This involves the following question. 1) Who pays what portion? 2) What is the implementation schedule? Who Pays What Portion - 2% Emplovee Benefit Cost: The appropriate allocation of cost among employees raises an interesting question. What is the fairest way to allocate the 2% cost for improved benefits to the employees since the new cost benefits only employees that were employed prior to implementation of the defined benefit plan? Employees employed after the inception date of the plan might argue that they are already paying for their 3% benefit and shouldn't have to pay for employees employed prior to inception of the plan. Employees employed prior to the inception of the plan would argue two points as follows: 1. All of the contributions they paid into the old defined contribution plan substantially off-set the cost of the 3% benefit employees started receiving after the inception of the defined benefit plan. Therefore it is only reasonable and fair that employees hired after the inception of defined benefit plan should have to share in the cost of funding the extra I % benefit they feel is owed to them. 2. As stated before, they would also argue that the current situation is inherently unfair and discriminates against employees who have honorably served the City in the years preceding the implementation of the defined benefit plan. The 2% cost could be distributed in two ways as follows: 1. Creating two classes of employees in the plan as follows: a) Employees hired before inception ofthe defined benefit plan. b) Employees hired after inception of the defined benefit plan. In this case, the retro-active cost would be allocated to the class of employees that was employed prior to the inception of the defined benefits plan. The second class would continue paying the same contribution rate. 2. Maintaining the current one class plan and distribute the 2% extra cost across the entire class. We believe Option 2 is the most appropriate strategy for three reasons as follows. I. The expense to the older employees would make it infeasible. 2. The normal method of funding benefit enhancements in defined benefit plans is distributing it across the entire membership. 3. As stated before, the older employees believe they have made a disproportional contribution to funding the retirement plan and that requiring them to pay even more than the newer employees would strongly support that their past service to the City means little to City officials. 2% Unfunded Past Service Liability Amortization Reduction Cost: The 2% of payroll contributions that would be dedicated to improving the financial soundness of the plan by restoring the 15 year amortization schedule is a cost that should be shouldered by everyone. FINANCIAL IMPACT: As stated the cost for the plan enhancements are as follows: Additional 1 % Past Service Benefit Reduction of Amortization Schedule from 30 years to 15 years TOTAL COST 2% of payroll 2% of payroll 4% of payroll The dollar cost to the General Fund and all other funds is as follows: General Fund Other Funds TOTAL $368,000 $ 80,000 $448,000 Although the other funds could easily absorb their share of the increased cost, the General Fund cannot absorb the cost. An increase in General Fund millage equal to 0.2622 mills would be required to fund the General Fund portion of the 4% increase in contributions. However, the 4% increase could be absorbed by the General Fund without any millage increases as follows: a) Spreading the cost over two years; 2% each year. b) Reducing the 4% merit system to 2% for the two year period, or c) Maintaining the 4% merit system and deducting 2% from employee salaries in the first year and an additional 2% the second year. The fire union fully supports this plan. Most of the older employees support the plan. As stated before, some of the younger employees may dislike this approach since they already have the benefit. However, even at 2% the City will be offsetting most of the cost of inflation. RECOMMENDATION: The following recommendations are made relative to the implementation of the retro- active additional 1 % benefit, and reduction in the past service amortization schedule. I) The current plan which provides for a 2% annual benefit for years prior to inception of the defined benefit plan and a 3% annual benefit for years of service after inception of the defined benefit plan is unfair for employees who have given honorable service prior to inception of the defined benefit plan and should be changed to provide for the extra 1% annual benefit retro-actively. 2) The 4% in contribution should be phased in over two years. 3) Employees would be eligible to receive the extra benefit in FY 06 in order to allow the extra funds to accumulate in the plan for one year. 4) The merit plan would be restored to an average of 4% in future years as funds are available if the merit plan is reduced to 2% for two years in the alternative of maintaining the 4% merit plan and deducting the additional contribution from salaries. ATTACHMENTS: Actuarial Cost Estimates CHART CITY OF WINTER SPRINGS DEFINED BENEFIT PLAN PRESENT AND PROPOSED COST ILLUSTRATIONS AS OF OCTOBER 1, 2003 PRESENT PLAN 30 Year Fundina 20 Year Fundlna 10 Year Fundlna Normal Cost $824,820 $824,820 $824,820 Past Service Cost 241 ,723 277,169 405 ,551 Total $1,066,543 $1,101,989 $1,230,371 Expected 2003/04 Covered Comp $9,820,177 $9,820,177 $9,820,177 Percent of Comp 10.9% 11.2% 12.5% a) Present Value of Accrued Benefits: $7,924,486 b) Market Value of Assets: 7,039,995 c) Unfunded Present Value of Accrued Benefits: (a-b) $ 884,491 COST TO PROVIDE PROPOSED 3% FORMULA FOR All SERVICE 30 Year Fundina 20 Year Fundina 10 Year Fundina Normal Cost $844,439 $844,439 $844,439 Past Service Cost 438.450 502,741 735.608 Total $1,282,889 $1,347,180 $1.580,047 Expected 2003/04 Covered Comp $9,820,177 $9,820,177 $9,820,177 Percent of Comp 13.1% 13.7% 16.1% a) Present Value of Accrued Benefits: $9,986,911 b) Market Value of Assets: 7,039,995 c) Unfunded Present Value of Accrued Benefits: (a-b) $2,946,916 Retirement Plan Specialists, Inc. 4/1/2004 FY05 BUDGET ISSUE "SALARIES" ISSUE: Does the Commission support the adoption of the recently completed Salary Survey completed by Cody and Associates for FY OS? DISCUSSION: The Salary Survey just completed by Cody recommends only minor changes in the City Pay Plan that represents insignificant increases in payroll cost. Basically, the study concludes that starting salaries are consistent with the market place. However, it does recommend raising the maximum in the ranges 5% due to the number of employees that are topped out, and market conditions. Currently, 13 employees have topped out on their range assignments. The cost of this recommendation is minimal. The survey does recommend range changes for the positions listed below. However, these range changes in and of themselves do not require increases in pay. Current Range Assignment Proposed Range Assignment City Clerk Information Services Director Information Systems Administrator Information Systems Software Support Specialist Building Official Crew Chief Construction Inspector 32 32 27 27 33 18 23 33 37 28 28 34 20 24 FISCAL IMPACT: Minimal RECOMMENDATION: It is recommended that the Commission adopt the Cody Study Pay Plan recommendations for FY 05. ATTACHMENT Cody Study. Employee Top Out List. COMPENSATION STUDY UPDATE City of Winter Springs 2004 ~ Codlj & -..Addocialed, Ync. MANAGEMENT CONSULTANTS 305 Jack Drive; Cocoa Beach, Florida 32931 (321) 783-3720; FAX (321) 783-4353 E-mail: CodyAssociates@aol.com ~ Lod'1 & ...AjjQCiatej) J-nc. MANAGEMENT CONSULTANTS 305 Jack Drive, Cocoa Beach, Florida 32931 (321) 783-3720; FAX (321) 783-4353 E-mail: CodyAssociates@aol.com May 6, 2004 Mr. Ronald Mclemore City Manager City afWinter Springs 1126 East State Road 434 Winter Springs, Florida 32708 Dear Mr. McLemore: We have completed our assignment and are submitting the final report of our Compensation Study for all positions in the service of the City. This report has been prepared as an accounting of our assignment and to record our approach. The recommendations and comments in the report reflect our objective appraisal based on analysis and discussion to the extent possible within the scope of the assignment. Our objective was to develop a Classification and Pay Plan that is equitable to both the employees and to the taxpayers of the City. We appreciate this opportunity to be of service to you and express our thanks for the cooperation and courtesy which was extended to us by all of your employees during the Study. Respectfully Submitted, '0/ f e'~lS' N. E. Pellegrino Principal Partner ... ,. COMPENSATION STUDY City of Winter Springs Table of Contents Section Page LETTER OF TRANSMITTAL INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 STUDY ASSIGNMENT AND OBJECTIVES . . . . . . . . . . . . . . , . . . . . . . . . 2 II SALARY PHASE 4 A. SALARY SURVEY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . .. . . . 4 1. 2. 3. 4. 5. Selection of Survey Classes. . . . . . . . . . . . . . . . . . . . . . . . . . Identification of Labor Market . . . . . . . . . . . . . . . . . . . . . . . . . Management, Administrative, Professional Positions. . . . . . . Secondary Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Survey Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 5 6 6 B. DEVELOPMENT OF THE SALARY SCHEDULES .. . . . . . . . . . . . . 7 C. GENERAL SALARY FINDINGS AND COMMENTS ............. 7 D. OTHER SALARY SURVEY CONSIDERATIONS ............... 8 E. RECOMMENDATIONS........................,.......... 8 III IMPLEMENTATION .....,.................................... 9 ENCLOSURE 1 - RECOMMENDED COMPENSATION PLAN (By Department) ENCLOSURE 2 - RECOMMENDED COMPENSATION PLAN (Internal Relationship) ENCLOSURE 3 - SALARY SCHEDULE Co<4 & -A..ocials., .Jnc, .. INTRODUCTION This Report, on the Study of the Salaries for the City of Winter Springs, contains details of all elements of the Study. In preparing this report, Cody & Associates, Inc. has used its best efforts and has taken reasonable care. To an extent, the Report relies on information and data received from third parties in which Cody & Associates, Inc. has assumed the accuracy and completeness thereof. Cody & Associates, Inc. cannot guarantee that any particular result will follow from any action taken on the Basis of this Report. The information and opinions expressed in this Report have significance only within the context of the entire Report. No parts of this report should be used or relied upon outside of that context. This Study is not an end in itself, but a vital element in a sound management program for the City. A good overall management system requires continuous work and polishing, once the plan is implemented. Adjustments will continually have to be made to reflect changes in the labor market place in order to maintain a current and equitable classification system and pay plan. u.........._.__........................._......_..........................................................._..................................................................................................... Co<4 &> A"ocia!"., .J~. .1. .. I STUDY ASSIGNMENT AND OBJECTIVES The City of Winter Springs, Florida, retained the services of Cody & Associates, Inc. to conduct a Pay Study for all positions under their jurisdiction. In our approach to updating the Pay Plan, we were concerned with the following basic objectives: A. Formulating a Pay Plan that will assist in reducing turnover costs and promote careers with the City. B. Designing a Pay Plan that will attract qualified personnel to render the services that the City provides. C. Establishing objective, standardized, methods establishing salary ranges, and determining individual salary levels. D. Establishing equitable relationships of one job to another within the work force (equal pay for equal work). E. To insure fair and equal compensation opportunities for equal contributions to the effective operations of the City. Cody &> .Auociat,u, Jru:, .2. -:- F. Designing current Salary Ranges which are competitive with reasonably similar positions in the labor market where the City recruits for employees and which are consistent with the economic conditions in Seminole County and surrounding counties. G. Establishing or maintaining normal lines of promotion to and from the various classes of positions in the Personnel System. H. Assuring that department heads, supervisors and other employees have an opportunity to participate in the Survey. To achieve these objectives, we divided the assignment into two (2) major segments: A. Wage Survey. B. Report Preparation and Presentation. ..........H................._.......................................................................................H..............-.-..........-............................-....................--........... Crx4 & .Adjociaf.ej, Jnc, .3- ~ II SALARY PHASE The Salary Study included the following: A. SALARY SURVEY The objective of this survey was to determine what must be provided in terms of salaries in order to obtain or retain personnel; in other words, to be competitive with other employers recruiting from the same labor market. The steps included: 1. SELECTION OF SURVEY CLASSES (Bench Marks) We tried to utilized as many as possible of the present classes in the salary survey in order to get the best possible data. These benchmark jobs represented all of the occupations and levels in the City's organiza- tion and those occupations which could be compared with other employers. 2. IDENTIFICATION OF LABOR MARKET The relevant labor markets to be surveyed were identified. One market was the local operating area of Seminole and adjoining counties for the .................................................................................................................................................................-_...............-.............................. ~&A~~k 4 positions which are recruited from this geographical location. We included both public and some private agencies in the survey from the following areas: Seminole County; Seminole County Sheriff's Department; City of Longwood; City of Maitland; City of Lake Mary; City of Winter Park; City of Casselberry; City of Apopka; City of Altamonte Springs; City of Sanford; City of Ocoee; City of Ovieda; Seminole Community College; State of Florida (Local Offices); Survey of Area (Seminole County) Businesses; Florida Labor Departments Occupational Wage and Benefit Survey. 3. MANAGEMENT. ADMINISTRATIVE and PROFESSIONAL POSITIONS For management, administrative, an some professional positions where the City must remain competitive on a State-wide basis, our staff studied salary data from other comparable governmental agencies in the Region and State. Another source used was the Florida League of Cities Cooperative Salary Survey 2004. This information was used as guide, along with local data in arriving at our recommendations to determine general pay levels. We realize that there are significant differences in Cost of Living in other areas of the State in comparison to Seminole County, so, when using data outside of Seminole County, we made appropriate adjustments to this data to reflect the Cost of Living differences. The formula used was: Cost of Living Index difference (between reporting Co~ & ..A..ociaLJd, 3M_ .5. cities and Winter Springs) X Reported Salary Range = Adjusted Salary Range. The Cost of Living data source used was the most recent "Florida Price Level Index 2002". These Cost of Living adjustments afford greater validity to the survey data. 4. SECONDARY INFORMATION Secondary salary data included regional surveys recently completed by our company and information from our data base. This information was used as a guide in developing the salary schedule recommendations. 5. SURVEY METHOD In compiling this data, we not only obtained their minimum and maximum salaries but the number of positions in each classification. This separates the larger agencies from the smaller ones and equitably indicates what the market is. (Example: City "A" might have seventy (70) Police Officers in a range of $21,000 - $36,000; City "B" may have only ten (10) Police Officers, with a range of $26,000 - $38,000. In averaging these two agencies, we would use this formula: (70 x 21,000) + (10 x 26,000) + 80 = Average minimum salary of these two agencies. Another step we use in our calculations, in order to provide the most accurate data possible, is to apply the standard deviation principle. The standard deviation is the most commonly used indicator of variability of a distribution of data. The usual and most accepted interpretation is in terms of the percentage of cases included within one standard Lo<4 & ..A"ocjate., .Jnc, .6. deviation below the mean to one standard deviation above the mean. This range on the scale includes about two-thirds e/a) of the cases in the distribution. Data was entered into our data base and then edited to ensure that the data was reasonable and representative and had been accurately reported and recorded. Responses were eliminated when they appeared atypical or exhibited extreme values in wages. B. DEVELOPMENT OF THE SALARY SCHEDULES The objective of this aspect of the Study was to compile the results of the salary survey and to design appropriate salary schedules and plans for all the positions covered. C. GENERAL SALARY FINDINGS AND COMMENTS We found most of the minimum rates were comparable the results in the survey findings. However, the maximum (retention) rates were slightly below the survey results. Therefore, ranges were adjusted to reflect the survey results. A complete list of the recommendations can be found in Enclosure 1 and 2. c~ & ..A"ocia~j, .Jnc. .]. D. OTHER SALARY SURVEY CONSIDERA TIONS The salaries in Seminole County and the surrounding counties have had a moderate increase over the pastfew years. Seminole County is ranked as the fourteenth (14th out of 67 counties) cost of living area in the State, according' to the recent Florida Price Level Index Study. This means that Seminole County is 3.48% below to the State-wide average cost of living. This was considered in the overall analysis of the State-wide salary data collected for certain jobs and drawing appropriate comparisons. The salary increase considerations for the next fiscal year throughout the region and State of other governmental agencies range from approximately three to five percent (3%-5%) on an average. E. RECOMMENDA TIONS 1. Adopt the recommended salary ranges and schedules as submitted in this report. when iUs economicalfy feasible to do so (Enclosures 1 and 2). 2. Cody & Associates, Inc. will assist the City further in the implementation process, as requested. C0c4 &> ..A44ocialeJ, Jnc, .8. III IMPLEMENTATION To implement the proposed Classification and Pay Plan, we recommend the following: 1. Adopt the Class Titles, Class Descriptions, and Salary Schedule as recommended in this report. 2. Adjust the salaries of employees who fall below the minimum recom- mended to the minimum rate. 3. Any employee presently being paid above the maximum for their pay range, should be "frozen" at their present pay rate. Co<4 & .AddOCu.~, .Jnc. .9. RECOMMENDED CLASSIFICATION AND PAY PLAN (By Department) ENCLOSURE 1 RECOMMENDED PAY PLAN (By Department) CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE CITY MANAGER City Manager ungraded -------- -------- ungraded -------- ------- Secretary to the City Manager 23 27,026 39,188 23 27,026 41,147 Information Services/Systems Director 32 41,926 60,793 37 53,510 81,468 Systems Administrator 27 32,850 47,633 28 34,493 52,516 Projects & Applications Support 27 32,850 47,633 28 34,493 52,516 Network Technician 26 31,286 45,365 26 31,286 47,633 Computer/Laboratory Technician 25 29,796 43,204 25 29,796 45,365 Web Multi Media Technician 24 28,377 41,147 24 28,377 43,204 1 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE CITY CLERK City Clerk 32 41,926 60,793 33 44,022 67,025 Deputy City Clerk 24 28,377 41,147 24 28,377 43,204 Assistant to the City Clerk 21 24,513 35,544 21 24,513 37,322 FINANCE Finance Director 39 58,995 85,543 39 58,995 89,8119 City Comptroller 31 39,930 57,899 31 39,930 60,793 Management & Budget Analyst 30 38,028 55,141 30 38,028 57,899 Utility Billing Service Manager 29 36,218 52,516 29 36,218 55,141 Revenue Officer 28 34,493 50,015 28 34,493 52,516 Accountant 26 31,286 45,365 26 31,286 47,633 Accounts Payable Supervisor 22 25,739 37,322 22 25,739 39,188 Service Technician 20 23,346 33,852 ' ' 20 23,346 35,544 , Accounts Payable Clerk 19 22,234 32,239 19 22,234 33,852 Utility Billing Specialist 19 22,234 32,239 19 22,234 33,852 Customer Service Rep. 17 20,167 29,243 17 20,167 30,705 2 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE GENERAL SERVICES General Services Director 37 53,510 77,590 37 53,510 81,468 Human Resource Coordinator 29 36,218 52,516 29 36,218 55,141 Purchasing Coordinator 26 31,286 45,365 26 31,286 47,633 COMMUNITY DEVELOPMENT Community Development Director 39 58,995 85,543 39 58,995 89,819 Senior Planner 33 44,042 63,832 33 44,022 67,025 Customer Service Center Manager 32 41,926 60,793 32 41,926 63,832 Planner 29 36,218 52,516 29 36,218 55,141 Arborist 26 31,286 45,365 26 31,286 47,633 Zoning & Permitting Application Coord. 22 25,739 37,322 22 25,739 39,188 Administrative Secretary 20 23,346 33,852 20 23,346 35,544 3 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE COMMUNITY DEVELOPMENT (Building) Building Official 33 44,022 63,832 34 46,224 70,376 Senior Building Inspector*** 29 36,218 52,516 29 36,218 55,141 Residential/Commercial Building 27 32,850 47,633 27 32,850 50,015 Residential Building Inspector*** 25 29,796 43,204 25 29,796 45,365 Permit Specialist 18 21,176 30,705 18 21,176 32,239 *** $1,500 Added to the base for additional licenses PUBLIC WORKS Public Works Superintendent 31 39,930 57,899 31 39,930 60,793 Fleet Services/Mechanic II 23 27,026 39,188 23 27,026 41,147 Team Leader 23 27,026 39,188 23 27,026 41,147 Facilities Maintenance Technician 22 25,739 37,322 22 25,739 39,188 Fleet Services/Mechanic I 21 24,513 35,544 21 24,513 37,322 Heavy Equipment Operator 20 23,346 33,852 20 23,346 35,544 Administrative Secretary 20 23,346 33,852 20 23,346 35,544 Sign Maintenance Technician 18 21,176 30,705 18 21,176 32,239 PUBLIC WORKS (CONTINUED) 4 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE Light Equipment Operator 17 20,167 29,243 17 20,167 30,705 Maintenance Worker 16 19,207 27,850 16 19,207 29,243 Maintenance Worker II 17 20,167 29,243 17 20,167 30,705 Maintenance Mechanic 20 23,346 33,852 20 23,346 35,544 Custodian 14 17,421 25,260 14 17,421 26,523 Engineering InspectorlTechnician 26 31,286 45,365 26 31,286 47,633 Fleet Services Supervisor 26 31,286 45,365 26 31,286 47,633 Capital Projects Coordinator 30 38,028 55,141 30 38,028 57,899 STORMWATERlENGINEERING Engineer 31 39,930 57,899 31 39,930 60,793 Construction InspectorlTechnician 26 31,286 45,365 26 31,286 47,633 Construction Inspector 23 27,026 39,188 24 28,377 43,204 Team leader 23 27,026 39,188 23 27,026 41,147 Light Equipment Operator 17 20,167 29,243 17 20,167 30,705 Maintenance Worker 16 19,207 27,850 16 19,207 29,243 City EngineerlStormwater Utility 38 56,185 81,468 38 56,185 85,543 5 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE PARKS and RECREATION Director of Parks and Recreation 37 53,510 77,590 37 53,510 81 ,468 Senior Center Manager 25 29,796 43,204 25 29,796 45,365 Superintendent of Parks and Grounds 28 34,493 50,015 28 34,493 52,516 Recreation Supervisor 25 29,796 43,204 25 29,796 45,365 Recreation Activities Program 23 27,026 39,188 23 27,026 41,147 Mechanic I 21 24,513 35,544 21 24,513 37,322 Administrative Secretary 20 23,346 33,852 20 23,346 35,544 Crew Chief 18 21,176 30,705 20 23,346 35,544 Concession Manager 16 19,207 27,850 16 19,207 29,243 Lead Maintenance Worker 17 20,167 29,243 17 20,167 30,705 Maintenance Worker 16 19,207 27,850 16 19,207 29,243 Irrigation Technician 20 23,346 33,852 20 23,346 35,544 UTILITIES Utility/Public Works Director 40 61,944 89,819 41 65,042 99,025 Utility Superintendent 31 39,930 57,899 31 39,930 60,793 Team Leader 23 27,026 39,188 23 27,026 41,147 6 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE Inspector/Backflow Coordinator 23 27,026 39,188 23 27,026 41,147 Lead Wastewater Plant Operator 24 28,377 41,147 24 28,377 43,204 Lead Water Plant Operator 24 28,377 41,147 24 28,377 43,204 Wastewater Operator/Laboratory Coord. 24 28,377 41,147 24 28,377 43,204 Water Plant Operator** 20 23,346 33,852 20 23,346 35,544 Waste Water Plant Operator** 20 23,346 33,852 20 23,346 35,544 Maintenance Mechanic II 22 25,739 37,322 22 25,739 39,188 Maintenance Mechanic I 20 23,346 33,852 20 23,346 35,544 Reuse Technician/Maintenance 22 25,739 37,322 22 25,739 39,188 Office Supervisor 21 24,513 35,544 21 24,513 37,322 Administrative Secretary 20 23,346 33,852 20 23,346 35,544 Data Entry Clerk 15 18,292 26,523 16 18,292 27,850 Maintenance Worker 16 19,207 27,850 16 19,207 29,243 .. 5% increase for "S" and "A" Certifications FIRE Fire Chief 39 58,995 85,543 39 58,995 89,818 Deputy Fire Chief 35 48,535 70,376 35 48,535 73,894 Battalion Chief 32 41,926 60,793 32 41,926 63,832 7 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIlVlUM GRADE GRADE EMS Division Chief 32 41,926 60,793 32 41 ,926 63,832 Fire Marshal 32 41,926 60,793 32 41,926 63,832 Fire Training Division Chief 32 41,926 60,793 32 41,926 63,832 Fire Lieutenant* 29 36,218 52,516 29 36,218 55,141 Firefighter/Apparatus Operator* 26 31,286 45,365 26 31 ,286 47,633 Firefighter 25 29,796 43,204 25 29,796 45,365 Administrative Secretary 20 23,346 33,852 20 23,346 35,544 * $7,000 Added for Paramedic Certification POLICE Police Chief 40 61,944 89,819 40 61,944 94,310 Police Captain 36 50,961 73,894 36 50,961 77,590 Police Lieutenant 32 41,926 60,793 32 41,926 63,832 Police Detective 27 32,850 47,633 27 32,850 50,015 Internal Affairs Investigator 27 32,850 47,633 27 32,850 50,015 Special Investigations Detective 27 32,850 47,633 27 32,850 50,015 Technical Services Specialist 27 32,850 47,633 27 32,850 50,015 Community Relations Officer 27 32,850 47,633 27 32,850 50,015 8 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE Property/Evidence Technician 27 32,850 47,633 27 32,850 50,015 Police Training Officer 27 32,850 47,633 27 32,850 50,015 School Resource Officer 27 32,850 47,633 27 32,850 50,0115 Administrative Secretary 20 23,346 33,852 20 23,346 35,544 Senior Records Clerk 20 23,346 33,852 20 23,346 35,544 Communications Operator II 21 24,513 35,544 21 24,513 37,322 Communications Operator I ' 20 23,346 33,852 20 23,346 35,544 Records Clerk 19 22,234 32,239 19 22,234 33,852 Receptionist 16 19,207 27,850 16 19,207 29,243 Senior Custodian 15 18,292 26,523 15 18,292 27,850 Data Entry Clerk 15 18,292 26,523 15 18,292 27,850 Police Officer III - Corporal 27 32,850 47,633 27 32,850 50,015 Police Officer II - Lance Corporal 26 31,286 45,365 26 31,286 47,633 Police Officer I - Private First Class 25 29,796 43,204 25 29,796 45,365 Code Enforcement Specialist (CE) 24 28,377 41,147 24 28,377 43,204 Administrative Secretary (CE) 20 23,346 33,852 20 23,346 35,544 9 RECOMMENDED CLASSIFICATION AND PAY PLAN (Internal Relationship) ENCLOSURE 2 RECOMMENDED PAY PLAN (Internal Relationship) CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE Custodian 14 17,421 25,260 14 17,421 26,523 Data Entry Clerk 15 18,292 26,523 15 18,292 27,850 Senior Custodian 15 18,292 26,523 15 18,292 27,850 Maintenance Worker 16 19,207 27,850 16 19,207 29,243 Receptionist 16 19,207 27,850 16 19,207 29,243 Concession Manager 16 19,207 27,850 16 19,207 29,243 Maintenance Worker 16 19,207 27,850 16 19,207 29,243 Data Entry Clerk 15 18,292 26,523 16 18,292 27,850 Maintenance Worker 16 19,207 27,850 16 19,207 29,243 Light Equipment Operator 17 20,167 29,243 17 20,167 30,705 Customer Service Rep. 17 20,167 29,243 17 20,167 30,705 Lead Maintenance Worker 17 20,167 29,243 17 20,167 30,705 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIM UM GRADE GRADE Maintenance Worker II 17 20,167 29,243 17 20,167 30,705 Crew Chief 18 21,176 30,705 20 23,346 35,544 Permit Specialist 18 21,176 30,705 18 21,176 32,239 Sign Maintenance Technician 18 21,176 30,705 18 21,176 32,239 Records Clerk 19 22,234 32,239 19 22,234 33,852 Accounts Payable Clerk 19 22,234 32,239 19 22,234 33,852 Utility Billing Specialist 19 22,234 32,239 19 22,234 33,852 Waste Water Plant Operator** 20 23,346 33,852 20 23,346 35,544 Maintenance Mechanic I 20 23,346 33,852 20 23,346 35,544 Administrative Secretary 20 23,346 33,852 20 23,346 35,544 Administrative Secretary (CE) 20 23,346 33,852 20 23,346 35,544 Water Plant Operator** 20 23,346 33,852 20 23,346 35,544 Communications Operator I 20 23,346 33,852 20 23,346 35,544 Senior Records Clerk 20 23,346 33,852 20 23,346 35,544 Heavy Equipment Operator 20 23,;346 33,852 20 23,346 35,544 Irrigation Technician 20 23,346 33~852 20 23,346 35,544 Service Technician 20 23,346 33,852 20 23,346 35,544 2 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE Communications Operator II 21 24,513 35,544 21 24,513 37,322 Assistant to the City Clerk 21 24,513 35,544 21 24,513 37,322 Mechanic I 21 24,513 35,544 21 24,513 37,322 Fleet Services/Mechanic I 21 24,513 35,544 21 24,513 37,322 Office Supervisor 21 24,513 35,544 21 24,513 37,322 Zoning & Permitting Application Coord. 22 25,739 37,322 22 25,739 39,188 Accounts Payable Supervisor 22 25,739 37,322 22 25,739 39,188 Facilities Maintenance Technician 22 25,739 37,322 22 25,739 39,188 Reuse Technician/Maintenance 22 25,739 37,322 22 25,739 39,188 Maintenance Mechanic II 22 25,739 37,322 22 25,739 39,188 Construction Inspector 23 27,026 39,188 24 28,377 43,204 Recreation Activities Program 23 27,026 39,188 23 27,026 41,147 Team leader 23 27,026 39,188 23 27,026 41,147 Inspector/Backflow Coordinator 23 27,026 39,188 23 27,026 41,147 Secretary to the City Manager 23 27,026 39,188 23 27,026 41,147 Fleet Services/Mechanic II 23 27,026 39,188 23 27,026 41,147 Web Multi Media Technician 24 28,377 41,147 24 28,377 43,204 Wastewater Operator/laboratory 24 28,377 41,147 24 28,377 43,204 3 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE Lead Water Plant Operator 24 28,377 41,147 24 28,377 43,204 Code Enforcement Specialist 24 28,377 41,147 24 28,377 43,204 Lead Wastewater Plant Operator 24 28,377 41,147 24 28,377 43,204 Code Enforcement Specialist (CE) 24 28,377 41,147 24 28,377 43,204 Deputy City Clerk 24 28,377 41,147 24 28,377 43,204 Recreation Supervisor 25 29,796 43,204 25 29,796 45,365 Police Officer I - Private First Class 25 29,796 43,204 25 29,796 45,365 Senior Center Manager 25 29,796 43,204 25 29,796 45,365 Computer/Laboratory Technician 25 29,796 43,204 25 29,796 45,365 Firefighter 25 29,796 43,204 25 29,796 45,365 Residential Building Inspector*** 25 29,796 43,204 25 29,796 45,365 Accountant 26 31,286 45,365 26 31,286 47,633 Construction InspectorlTechnician 26 31,286 45,365 26 31,286 47,633 Firefighterl Apparatus Operator* 26 31 ,286 45,365 26 31,286 47,633 Network Technician 26 31,286 45,365 26 31 ,286 47,633 Fleet Services Supervisor 26 31,286 45,365 26 31,286 47,633 Engineering InspectorlTechnician 26 31,286 45,365 26 31,286 47,633 4 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE Arborist 26 31,286 45,365 26 31 ,286 47,633 Police Officer II - Lance Corporal 26 31,286 45,365 26 31 ;286 47,633 Purchasing Coordinator 26 31,286 45,365 26 31,286 47,633 Residential/Commercial Building 27 32,850 47,633 27 32,850 50,015 Internal Affairs Investigator 27 32,850 47,633 27 32,850 50,015 Special Investigations Detective 27 32,850 47,633 27 32,850 50,015 Technical Services Specialist 27 32,850 47,633 27 32,850 50,015 Community Relations Officer 27 32,850 47,633 27 32,850 50,015 Police Officer III - Corporal 27 32,850 47,633 27 32,850 50,015 Property/Evidence Technician 27 32,850 47,633 27 32,850 50,015 Police Training Officer 27 32,850 47,633 27 32,850 50,015 School Resource Officer 27 32,850 47,633 27 32,850 50,015 Police Detective 27 32,850 47,633 27 32,850 50,015 Superintendent of Parks and Grounds 28 34,493 50,015 28 34,493 52,516 Revenue Officer 28 34,493 50,015 28 34,493 52,516 Projects & Applications Support 27 32,850 47,633 28 34,493 52,516 Systems Administrator 27 32,850 47,633 28 34,493 52,516 5 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE Utility Billing Service Manager 29 36,218 52,516 29 36,218 55,141 Planner 29 36,218 52,516 29 36,218 55,141 Human Resource Coordinator 29 36,218 52,516 29 36,218 55,141 Fire Lieutenant* 29 36,218 52,516 29 36,218 55,141 Senior Building Inspector*** 29 36,218 52,516 29 36,218 55,141 Capital Projects Coordinator 30 38,028 55,141 30 38,028 57,899 Management & Budget Analyst 30 38,028 ' 55,141 30 38,028 57,899 Engineer 31 39,930 57,899 31 39,930 60,793 Public Works Superintendent 31 39,930 57,899 31 39,930 60,793 City Comptroller 31 39,930 57,899 31 39,930 60,793 Utility Superintendent 31 39,930 57,899 31 39,930 60,793 Police Lieutenant 32 41,926 60,793 32 41,926 63,832 Customer Service Center Manager 32 41,926 60,793 32 41,926 63,832 Battalion Chief 32 41,926 60,793 32 41,926 63,832 EMS Division Chief 32 41 ,926 60,793 32 41,926 63,832 Fire Training Division Chief 32 41,926 60,793 32 41,926 63,832 Fire Marshal 32 41,926 60,793 32 41,926 63,832 6 CLASSIFICATION PRESENT PROPOSED PAY MINIMUM MAXIMUM PAY MINIMUM MAXIMUM GRADE GRADE City Clerk 32 41 ,926 60,793 33 44,022 67,025 Senior Planner 33 44,042 63,832 33 44,022 67,025 Building Official 33 44,022 63,832 34 46,224 70,316 Deputy Fire Chief 35 48,535 70,376 35 48,535 73,894 Police Captain 36 50,961 73,894 36 50,961 77,590 Director of Parks and Recreation 37 53,510 77,590 37 53,510 81,468 General Services Director 37 53,510 77,590 37 53,510 81,468 Information Services/Systems Director 32 41,926 60,793 37 53,510 81,468 City Engineer/Stormwater Utility 38 56,185 81,468 38 56,185 85,543 Finance Director 39 58,995 85,543 39 58,995 89,819 Fire Chief 39 58,995 85,543 39 58,995 89,818 Community Development Director 39 58,995 85,543 39 58,995 89,819 Police Chief 40 61,944 89,819 40 61,944 94,310 Utility/Public Works Director 40 61,944 89,819 41 65,042 99,025 City Manager ungraded ------- -------- ungraded ----- ------- 7 SALARY SCHEDULE ENCLOSURE 3 RECOMMENDED SALARY SCHEDULE PAY GRADE MINIMUM MID-POINT MAXIMUM 11 15,049 18,981 22,913 12 15,802 19,930 24,058 13 16,592 20,926 25,260 14 17,421 21,972 26,523 15 18,292 23,071 27,850 16 19,207 24,225 29,243 17 20,167 25,436 30,705 18 21,176 26,708 32,239 19 22,234 28,043 33,852 20 23,346 29,445 35,544 21 24,513 30,918 37,322 22 25,739 32,464 39,188 23 27,026 34,087 41,147 24 28,377 35,791 43,204 25 29,796 37,581 45,365 / PAY GRADE MINIMUM MID-POINT MAXIMUM 26 31,286 39,460 47,633 27 32,850 41,433 50,015 28 34,493 43,505 52,516 29 36,218 45,680 55,141 30 38,028 47,964 57,899 31 ' 39,930 50,362 60,793 32 41,926 52,879 63,832 33 44,022 55,524 67,025 34 46,224 58,300 70,376 35 48,535 61,215 73,894 36 50,961 64,276 77,590 37 53,510 67,489 81,468 38 56,185 70,864 85,543 39 . 58,995 74,407 89,819 - 40 61 ,944 78,127 94,310 41 65,042 82,034 99,025 42 68,293 83,659 103,976 Page I of 1 Jan Palladino From: Mary Wilson Sent: Thursday, May 27,200411 :08 AM To: Ron McLemore Subject: Salary Ranges May 27,2004 Employees at Max of pay range Fire = Police = Finance = UT/PW = Parks & Rec = Comm. Dev. = Gen. Service = o 2 o 10 o o 1 Information Services = 0 13 ~ 'i(J~ Human Resources Coordinator City of Winter Springs 1128 East State Road 434 Winter Springs. Fl 327U8 407-327-5982 407-327-1800 X 238 mwil sonlIDwi nterspringsfl.org 5/27/2004 FY05 BUDGET ISSUES "HEALTH INSURANCE" ISSUE: Which of the two proposed health care plans does the Commission desire to choose? DISCUSSION: Twelve health insurance companies were invited to bid on the City's health insurance for FY 05. Four companies responded. Two plans bid by the City's current provider were the lowest and best plans bid. Negotiations with United Health Care have further reduced their bids. The current plan has been discontinued. The two plans bid includes one with slightly better benefits, and one with some increase in co-pays, and some reduction in co-pays or overall about the same benefits. FISCAL IMPACT: A. Overall Same Benefits HMO (44C) +6.1 % Overall Same Benefits POS (44C) +7,5% B. Slightly Better Benefits HMO (32C) +7.8% Slightly Better Benefits POS (32C) +9.7% Selection of Alternative B Plan 32C would cost $13,400 and require a 0.0095 millage mcrease. The average cost increases this year is 12-15%. Inclusion of the Opt-Out Provision in this years plan resulted in an approximate net savings of $50,000. RECOMMENDATION: It is recommended that the Commission approve United Health Car's Plan 44C for FY 05. ATTACHMENTS: 1. United Recommended Plan Alternative 2. All Bids Plan Comparison City of Winter Springs 2004 Renewal I .t" In-Network Benefit 399T 32C 44C ~;.{ CURRENT PROPOSED PROPOSED , Out of Pocket $1,500 Individual $1,500/$3,000 $1,000/$2,000 Maximum $3,000 Family (all copays do not (all copays do not apply IndividuaI/Family apply to OOP Max) to OOP Max) Preventive Care $10 $10 $20 " ' , -.;"1 Physician Offit'e Visit $10 ',:;; $10 $20 1~ ( Specialist Office Visit $10 $10 $20 Vision Care $10 $10 $20 " .., Emergency Room $100 $75 $100 Urgent Care $35 $35 $50 Outpatient Surgery $50 No Charge No charge Outpatient X-Ray & $50 No ,Charge No Charge , - Diagnostic Inpatient Hospital $400 per admission $250 per admission $250 per admission .' Prescription 10/30/50 $10/30/50 $10/30/50 Surgery in Doctor's $10 $10 $20 , Office Durable Medical $100 per item No Charge No Charge Equipment Home Health Care $10 No Charge No Charge Prior Notification Required Mental $250 per admission $250 per admission $250 Health/Substance (30 day max) (30 day tllax) (30 day max) Abuse Inpatient $10 Group $5 Group $15 Group $20 Individual $10 Individual $20 Individual , Outpatient (30 day max) (30 day max) (30 day max) Short Term Rehab $10 per visit $10 per visit $20 per visit Skilled Nursing No Charge No Charge No Charge Prior Notification Required Approx. Rate Increase 7.8% 6.1% Approx. Rate -increase 9.7% 7.5% for POS option City of Winter Springs Medical Plan Comparison LIfetIme OtIlce V1sIt Prascrlptlon Out-of-Pocket Hospltal Emergency Emp+ Emp+ Deductible Maximum Colnsurance COOay Copav Urnlt Admlsslon Conay CoDay Slnala SoouSe Children FamilY CUrrent Rates United Health Care 399T NA NA NA $10 $10/$301$50 $1500 / $3000 $400,00 $100 $283,00 m7ll,37 $676.37 I $738,83 'HMO per admIsslon Current Rates United Health Care 4991 NA-tn NA-In NA-In $10-ln $10/ $30) SSG-In $1500 / $3000-ln $400 . In $100 $295,12 $705,35 $705.35 I $770,27 POS $500 / $1000-0ul $2,OOO,OO~ 70 / 30-0ut Oed + 30%-Out Oed. 3O%-Out $3000 / $6000-0ut per admission Oed + 30%-0ut United Health Care 32 NA' Unlimited NA $10 $10 / $301$50 $1500 / $3000 5250,00 575 $305,00 $728,94 5n8.94 $796,04 : , , per ad!itlsalon , " United Health Care 32C NA-In UnDmlled4n NA-In '51~ '$101 $301$5O-in 51500 / $3000.ln , '$2~n $75 $323,85 $774,01 $774.Q1 $845.26 "$500 / $1000-0ut' , $1;OOO,OOo-out" 8O/:zo.out ' 08d. 20%-0Ut ' Oed'.2O%.out " $2500 t$5OOO-Oul per Iidrit!s~lon , .' Oed . 20%oOul ; United Health Caie 44 NA Unllrilllacl NA $20, $10 / $301$50 $1000 /.$2000 ' $250.00 $100 $300,23 . $717.56 $717.56 $783,61 per admission United Health Care 44C NA-In' , Unllrnilad'ln ~n " $2().ln ' $10/~ln $1000 / $2000 $250,00 $100 $317,40 $756;59 $756,59 $828.41 , . $1000 / $2000 $1,ooo,OQO.Out 8Oi200ut Oed . 20%'Out Oed. 20%-0Ut $5000/ $10,ooo:Out , per edmlsslon Oed . 20%-Ouf Unlllli! Health ,Care 33 NA ' UnlImIted NA $10 $10/$301$50 $1500 / $3000 10% 5100 $296,56 $708.84 $708,84 $774,09 per admission Unlllld Health Care 33C NA-In Unllmlllid-In NA-In, '510'In $10 / $3OI$5O-1n $1500 / $3OOO'ln 10%-ln $100 $313.38 $748,99 $748,99 $817,93 $1000 / $2000'0ul ,$1,ooo,ooo-out ' 70/ 3O-Out Oed . 3O%-Out Oed . 3O%-Out $3000 iseooo:.o..n per ~dmlsalon' , Oed., 3O%oOul Aetna HMO NA Unlimited NA $10/$20 510/ $30 / $50 $1500 / $3000 $350,00 $100 $314.91 $700.34 $589,34 $919,84 per edmlsalon Aetna ChDlce NA-In Unllmted-In NA-In $10/ $2().ln $10/ $30/ $5O-ln $1500 / $3000'1n $350-ln $100'1n $343,26 $763.07 $642,11 $1,002,40 $500 / $1000-0ut $1,OOO,OOO-Out 70 / 30 .out Oed . 3O%-Out NA.out $3000 / $6OOO-Oul per admission Oed . 3O%-Out Oed . 3O%-Out Clgna HMO Open Access NA Unllmllacl NA $10 $10/ $30 / $50 $1500 / $3000 $400 $100 $349.41 $835,09 $835,09 $911,96 per admission Clgna POS Open Access NA Unlimited-In NA-In $1()'ln $15/ $30 / $5O-ln . $1500/ $3000-ln' $4OO-ln $100-ln $429,69 $1,026,96 $1,026,96 $1,121,49 $2,Ooo,OOO-Out 70 / 3O-Out Oed . 3O%-Out NAoOul $3000 / $8OOO-Out per admission Oed . 30%-Out Oed . 30%-Out Clgna Health Care Network NA Unlimited NA $10 $15/ $30 / $50 $1500 / $3000 $400 $100 $349.41 $835.09 $835,09 $911,96 Open Access par admission Huaman 75/002 NA Unlimited NA $151$25 $10/ $25 / $50 / $100 $1500/$3000 $250 a day / max 3 days $75,00 $360,66 $885,62 $865.62 $944,98 per admlsslon Huaman 018/016 $500 / $1,500 $5,000,000 8O/20'1n $20 / $3().1n . $10/ $25 / $50 /25% $2000 / $4000.ln $250 a day / max :3 days $1oo.20%-ln $482,50 $1,156,01 $1,158,01 $1,264,17 80 / 4O-Out Oed . 3O%-Out up lo $2500 max $4000 / $8000-0ut per admission Oed. 4O%-Out NA.out, ' Oed . 300/0-0ut Huaman 0801001 $250/ $750 $2,000,000 NA $20 / $30 $10/ $25/ $50 /25% $2000 / $6000-ln $250 a day / max 3 days $100,00 $382.85 $918.82 $918.82 $1,003,06 up lo $2500 max per admlsalon Huaman 093/011 $500 / $1500 $5,OOOOOO-ln 80 /10-1n $20 / $30 $10/ $25/ $50 / 25% $2000 / $8000'ln Oed . 10%-ln $15O.10%-ln $392,26 $941,40 $941,40 $1,027,70 $1,OOO,OOO-OUt 70/30-0ut uplo $2500 max $4000 / $12,OO~ Oed . 3O%-out Oed . 3O%-Oul '1S1lI_ __ S200 mAl_ FY05 BUDGET ISSUES "PREPAYMENT OF NOTES" ISSUE: Does the Commission support payment of the 2002 Information System note and Fire Truck note to fund the FY 05 Budget in conformance with established budget policies? DISCUSSION: Numerous laws policies and practices guide the financial management of City funds, two of the most important are the Current Position Policy and the Fund Balance Policy. Fund Balance Policy: The Fund Balance Policy provides that the General Fund must not maintain less than a three- month operating reserve unless there is a declared emergency. The City is currently in compliance with this policy. Current Position Policy: After several years of planning the City has worked itself into' conformity with a Current Position Policy which provides that recurring expenses, (personnel, operating, and debit payments) may not be funded from non-recurring revenue sources (fund balances, and reserves and revenues dedicated to non-recurring expenses such as grants). This is an extremely important financial discipline which if violated will most certainly led to financial problems. The City is currently in compliance with this policy. FY 05: In order to fund new operating costs like those listed below without a tax increase, and to be in compliance with the above budget policies, we need to prepay the remaining $87,000 of the FY 2000 Information System note and pay cash for the $302,000 Fire Truck, removing approximately $137,000 in recurring note payments from the General Fund. Expanded Roadway Landscape Maintenance Senior Bus Service Increases New Town Center Street Lighting New Town Center Maintenance New Parker property Park Maintenance TOTAL $47,000 $13,000 $45,000 $40,000 $60.000 $205,000 FISCAL IMPACT: If these recurring note payments are left in the FY 05 budget, a millage increase of 0.1003 mills would be necessary to maintain the current position policy which discourages the use of non- recurring revenues to pay for recurring cost. Payment of these notes will reduce the projected FY 04 ending fund balance to approximately $4.6 million, some $600,000 above our minimum fund balance policy requirement. RECOMMENDATION: It is recommended that the Commission approve the prepayment of the FY 2000 Information System note and $302,000 Fire Truck note from General Fund Reserves. FY05 BUDGET ISSUES "URBAN BEAUTIFICATION" ISSUE: Does the Commission support increased funding for maintenance of urban beautification? DISCUSSION: In the past three years the City has made a huge investment in landscape improvements in the City in the following areas: );> Tuscawilla Lighting and Beautification District. );> Oak Forest Lighting and Beautification District. );> Tuskawilla road Median and Sidescapes. );> S.R. 434 Median and Sidescapes. );> Town Center Parks and Streetscapes. In addition the City has aggressively encouraged the planting of new trees and replacement of diseased and dead trees on road right-of-ways. The scope of work involved in overseeing contractors, working with residents, and maintenance of trees and plant materials has grown beyond our ability to handle without additional resources. In order to keep up we need to add one additional landscape maintenance person to our Urban Beautification Program. FISCAL IMPACT: The cost of this additional staff person and support tools and materials is estimated to be $45,000. This additional program effort would not be possible within our current millage and would require 0.0321 millage increase. RECOMMENDATION: It is recommended that the Commission consider an additional 0.0321 millage increase to enhance our Urban Beautification Program. FY05 BUDGET ISSUES "ADA TRANSPORATION" ISSUE: Does the City Desire to appropriate funds to fund the cost of ADA Transportation in FY 04 and FY OS? DISCUSSION: The City paid $38,037 in FY 03 to help support ADA Transportation upon the representation of the County that the County would raise gas taxes in FY 04 to fully fund ADA Transportation. The County is continuing to request participation in funding the cost of ADA Transportation for FY 04 and FY 05 which to date, the City has chosen to reject. FISCAL IMPACT: The County has requested the following payments: FY03 $38,037 FY04 $45,196 FY05 $81,728 The $81,728 request for FY 05 would necessitate a .0582 millage increase. RECOMMENDATION: It is recommended that the Commission consider continuing to reject the County's request for funding until such time that the County Commission can determine a final solution to the plan that is more acceptable to the Commission. ATTACHMENTS: March 13,2004 Mayor/Manager Meeting discussion paper. I "- Mayors a'nd Managers Meeting March 13,2004 - 7:30 A.M. Casselberry City Hall Funding Discussion 1) Current sources of payment for transit operating expenses. ' a) Fixed routes - paid for in part by 9th cent gas revenue. The Cities of Sanford, Altamonte Springs and Oviedo have historically assisted in paying for fixed route costs. County makes up the shortfall. b) Regional Transportation Agency membership - paid by the County c) ADA Paratransit - Cost shared by jurisdictions according to resident use. L:\pl\projects\lynx\M & M Mtgs\m&m051304options.doc5/11/2004 12:04 PM , ':'. Mayors' and Managers Meeting March 13, 2004 ADA Service Costs'for FY 2002/03 and 2003/04 , Juri,sdictions FY 2002/03 FY 2003/04 2003/04 Payment History as of April 27, 2004 Altamonte Sprinqs $113,415 $127,531 Direct payment to LYNX Casselberry $41 ,188 $102,100 Has paid 3/4, Lake Mary $9,801 $15,838 Has paid in full Longwood $33,615 $59,208 Has paid 1/2. Oviedo * $20,420 $14,799 Has paid 1/2. Sanford $70,033 $70,728 Direct payment to LYNX Seminole Unincorp $351,421 $257,980 Direct payment to LYNX Winter Sprinqs $38.037 $45,196 Billed. No payment to date. Totals $677,930 $693,380 * The full cost for ADA and transit (Route 47) services to the City of Oviedo for FY 2003/04 is $80,549. The City budgeted $42,723. It is the intent of the County to consider the City's ADA cost of $14,799 as fully funded with the remainder of the budgeted amount being applied to the $65,750 requested for Rt 47 service. L:\pl\projects\lynx\FY 2003_04\semco lynx fy03_04 cost est 2,xls m&m051304c 5/10/2004 ~. . ~ LYNX FY 04 Budget Local Funding & Preventive Maintenance - Updated -10-27-03 Municipality Breakdown Fixed-Route Operating ADA Medicaid Healthcare RTA $2 Capital CAD-AVL L YMMO Volusia Total Request Orange County 17,421,067 3,329,490 888,480 308,079 448,172 - - - ... 22,395,288 Osceola County 2,828,945 306,336 126,480 43,261 86,24.7 186,731 100,000 - - 3,,978,000 Seminole County 1,936,234 495,121 ' 185,040 30,564 182,~~~_,_" "J~~&~,~--1Q2,9.90 - - 3,06"1,'41 ~ City of Orlando 3,862,500 - - - - - - 1,280,616 ... 5,143,116 City of Kissimmee 280,982 139,018 - - ... - - - - 420,000 City of St Cloud 91,383 28,617 - - - - - - - 120,000 City of Altamonte Springs 130,000 127,531 - - - - - - - 257,531 City of Sanford 100,000 ' 70,728 - - ... - ' - - - 170,728 Vol usia County - ... - - - - - - 143,300 143,300 Workforce Central Florfda 155,730 - - - ... - - ... ... 155,730 Total Expected 26,806,841 4,496,841 1,200,000 . 381,904 717,017 318,586 200,000 1,280,616 143,300 35,545,105 County-Wide Breakdown Fixed.Route Operating ADA ' Medicaid Healthcare RTA Capital CAD~AVL L YMMO Volusia Total Request Orange 21,283,567 3.329,490 888,480 308,079 448,172 - - 1,280,616 ... 27,538,404 Osceola 3,201,310 473,971 126,480 ' 43,261 ' 86,247 186,731 100,000 - - 4,218,000 Seminole 2,166,234 693,380 185,040 30,564 182,598 131,855 100,000 ... - 3,489,671 Volusia - - - ... - - - - 143,300 143,300 Workforce Central Florida 155,730 - - - - - - ... - 155,730 Total Expected 26,806,841 4,496,841 1,200,000 381,904 717,017 318,586 200,000 1,280,616 143,300 35,545,105 Total Expected. Operating 26,806,841 4,496,841 1,200,000 381,904 717,017 . . 1,280,616 143,300 35,026,519 Please note that the City of Oviedo pays Seminole County in lieu of LYNX. ADA LYNX Customer Home Locations in Seminole County Customer List between April 1 ,2003 and February 29,2004 . N A o 2 6Miles @LYNX Created by LYNX GIS 05/1212004 ,':l ., ;',1 . ADA Customer Home Location :,:1 01 m LYNX Service Area 'a - Major Roads !~3 U~:~:.:.:::3. ':':...,~L~ ':.:~,;::~,~; ; ~;...;~;;;:s.' ;';:: ,,/."~ Legend . Mayors and Managers Meeting March 13, 2004 Jurisdictions FY 2002103 Altamonte Springs $113,415' Casselberry $41 ,188 Lake Mary $9,801 Longwood $33,615 Oviedo $20,420 Sanford $70,033 Seminole Unincorp $351,421 Winter Springs $38,037 Totals $677,930 Estimated ADA Service Costs FY 2004/05 FY 2003/04 f:.;;:Y;~~:oW~/a~ "'~: ;>~f,'! n~fi, :C~<,::~:1~;;~~~" $127,531 ,::t~;~<< $102,100 '::'.;~~R,ibJ~6 . 'o'.;;:t:-~';?i -ri ';' $15,838 ';>$3"898 '; 'l,/t,:<:, i'I' $59,208::,~,~'9:8~:~: $14,799 ;; /i~~1~4"9;~\t ,. ,_.,'''',''':;.,:/::r' $70728. ,i::: '$8~,t31t,2 I ':.:, :,,'.!i;:;:fl.,.JC:._~~C:;, $257, 980 i:q;~':$.3'94,;4$4 ~:. ;;,~'. :;.i.,'J:: ;':',,' ';;'," $45 , 196:t~ ';:;;:'~ iT~'8:1:,:t~2:8: ;':,;: ;:;?".::r:: $693,380'~ ::'..,$17.9.~4!~,9, L:\pl\projects\lynx\FY 2003_04\semco lynx fy03_04 cost est 2,xls % Change by Jur % of Total for '03/04 - 04/05 FY 04105 -37% 10% -35% 8% -75% 1% -4% 7% -5% 2% 16% 11% 53% 51% 81% 10% NA 100% m&m051304b 5/10/2004 FY05 BUDGET ISSUES "SENIOR BUS TRANSPORT A TION" ISSUE: In the face of soaring cost increases does the Commission desire to continue this program in the present format, an alternative format, or terminate the program? DISCUSSION: The senior bus program has been a huge success with the seniors. It operates smoothly with virtually no complaints. However, the cost of the program is soaring due to rapidly increasing cost for contract services and increasing rider ship. In the second six months of the program the contract price increased 74.4% from $43.24 per hour of operations to $75.41. In the second six month period the cost per person per trip increased 209.3% from $3.44 price per trip to $10.64 per person per trip. As a result of these cost increases the budget for FY 04 has been revised upward from $20,000 to $32,500. Based upon another cost increase expected to be in the neighborhood of 15% to FY 05 budget has been raised to $35,000. This estimate assumes that increase in rider ship has leveled off and will remain steady. In review of this program we must ask two very fundamental questions. 1. "Is City government filling a need that cannot be provided by seniors or other existing programs", or are we creating a demand that would otherwise be fulfilled if the City wasn't providing the program? Asked another way: "Are we providing transportation to seniors who have lost their drivers licenses or can't drive due to their physical condition, or providing transportation to seniors who would rather use the bus due to the cost of gasoline or just the inconvenience of having to drive to the center and look for parking? We need to determine what, if any, additional measures need to be undertaken to make sure that we are filling a vital need rather than using taxpayers dollars to run a popular social program that is not truly needed. Based upon staffs review it appears that the senior bus system is serving a population group that but for the bus, would not be able to attend the senior center. 2. "Since we are captive to a sole provider would it be more cost effective to run the bus ourselves rather than contracting out?" FISCAL IMPAACT: The cost for FY 05 is $35,000 unless measures are taken to decrease cost or eliminate the program. RECOMMENDATION: It is recommended that the Commission take the following action. 1. Fund the program at $35,000 for FY05. 2. Direct staff to convene a study committee to re-evaluate the target populations the program is to serve to further define where the real need is. 3. Direct staff to evaluate the cost of the city buying and operating the bus. 4. Direct staff to go out for bids and to attempt to identify other bidders. 5. Implement any cost saving measures as rapidly as possible. FY05 BUDGET ISSUES "JOINT CITY - SCHOOL RECREATIONAL FACILITY" ISSUE: Does the Commission desire to fund the construction of a joint City-High School Recreational facility? DISCUSSION: The Commission has authorized the City Manager to proceed with a preliminary study to determine the issues and cost involved in the construction of a joint City-High School Recreational Facility that would include the City Recreation Department Administration Offices, Community Meeting Facilities, Aquatic Facilities, Weight Training and a Physical Fitness Multi-purpose Indoor Athletics room for wrestling, boxing, and other related indoor City and High School sports programs. FISCAL IMPACT: The building could be built in three phases, Community and Athletic phase, Administrative Office phase, and the Aquatic phase. The preliminary study indicates an estimated cost of $8.5 million for all phases. This would necessitate a referendum in order to preserve the City's 10 mill tax limit. The champions for this project are members of the High School Booster Club, and of course the City Recreation Department. On May 18, 2004 the City, School, and Booster Club representatives met to discuss preliminary concepts and project issues. The Booster Club representative agreed to meet with members of the Club to determine if they wanted to move forward this year or delay to a future date. No new funds are required for this study. RECOMMENDATION: If the Booster Club chooses to move ahead this year it is recommended that the Commission pass a resolution creating a citizen advisory committee to determine the feasibility and desirability of going forward with the project. ATTACHMENTS: Discussion points outline used for the May 18, 2004 meeting between the City, High School and Booster Club Representatives, and notes of the meeting. City of Winter Springs -Winter Springs High School Joint Use Athletic Facility Discussion Points Planning Meeting A. MEETING PURPOSE To become more intelligent about the framework in which this project will need to be undertaken in order to be successful. B. DISCUSSION POINTS 1. Conventional Wisdom Trap 2. Cheap Trap Value Added Design Invest vs Expand 3. Leadership Champions Upside Downside 4. Environmental Scan War Economy National elections Constitutional Amendment Competing Projects Town Center - $6 - 9 million Library Cost - $4 million Referendum Contentious Project history Contentious Past Relations New School Superintendent Public Predisposition Page I of3 5. Proiect Components Pool Exercise Gym Kitchen Community / Meetings Recreation Offices Other Capital Cost Amount Financing Alternatives Cash Non Voted Revenue Source Voted Revenue Source Cost Sharing Donations Operatine: Cost Amount Cost Sharing Fees/Membership V oted Revenue Source Non Voted Revenue Source Donations Page 2 of3 6. Manae:ement Ownership City Schools Authority Private Sector Site Location City Property School Property Other Use Allocation City Schools Other Operations City Schools Contract Other 7. Policv Plannine: Structure City Model School Citizens 8. Schedule - City Policv Plan nine: Model Preliminary Feasibility Report Public opinion Survey Commission Decision Point Commission Project Resolution Appointments of Study Group Members Appointment of Project Consultants Deliberation of Issues Publication Commission Decision Referendum Design Construction Design Construction C COMMENTS Page 3 of3 FY05 BUDGET ISSUES "PHASE II TOWN CENTER" ISSUE: Does the Commission desire to enter into a public private partnership with the James Doran Company to construct Phase II of the Town Center? DISCUSSION: James Doran Company desires to move ahead with the construction of Phase II of the Town Center including 350 luxury apartments over approximately 80,000 square feet of fist floor retail. James Doran Company is requesting the City to commit towards the construction of streets, water and sewer, and water management facilities to make the Phase II project financially feasible. The City is currently conducting financial studies to document the gap financing required, and the most feasible method of financing the gap. FINANCIAL IMP ACT FY 05 Budget impact is uncertain at this time. We hope to have this analysis completed before August 1, 2004. The return on investment appears to be extremely favorable to the City. RECOMMENDATION: None at this time. FY05 BUDGET ISSUES "1~ LOCAL OPTION SALES TAX" ISSUE: Does the Commission support appropriating additional funds from the 1 ~ local option sales tax for the Town Center? DISCUSSION: Completion of road and drainage costs for the Town Center from the 1 ~ local option sales tax will consume more dollars than the planned $1.7 million included in the original program. All of this will require reprogramming of the 1 ~ local option sales tax 10 year plan. We will be bringing that to you at a later date in the budget process. The important thing to remember is that the expenditure of 1 ~ local option sales tax funds to leverage growth in our tax base represents a better use of these funds than repaving and rehabilitating roads that offer no return on investment. FISCAL IMPACTS: Not yet determined. RECOMMENDATION: It is recommended that the Commission support the utilization of I rt local option sales tax funds for higher than expected road and drainage cost associated with the Town Center. ATTACHMENT: Original Once Cent Local Option Sales Tax Plan. FY05 BUDGET ISSUES 1999 CONSTRUCTION FUND ISSUE: Does the Commission support the reprogramming of excess City Walk funds to support the expanded scope of Magnolia Park and Blumberg Boulevard? DISCUSSION: The 1999 Construction Fund had $964,700 allocated for the Village Walk project and $800,000 allocated for Town Center Improvements. Based upon our evolving understanding of the Town Center it has become apparent that we needed to dramatically improve the planning for Magnolia Park and Blumberg Boulevard in order to provide for larger scale events and amenities for the Town Center. As a result the budget for the Town Center has grown from $800,000 to $2, I 00,000 as follows: PHASE I Magnolia Park Blumberg Boulevard Total $ 930,000 $ 870,000 $1,800,000 PHASE II City Hall Reflection Pond/Trail $ 300,000 TOTAL $2,100,000 The initial scope of the Village Walk project that was initially to be funded from the 1999 Construction fund in the amount of $964,700 has been funded from State Road funds and the 1 ~ local option sales tax. Those 1999 Construction Fund funds are no longer needed to pay for the original scope of the Village Walk project. These excess funds need to be reprogrammed to the revised plans for Magnolia Park, Blumberg Boulevard, and the City Hall Trail/Reflection Pond projects. The argument could be made that the funds remain in the Village Walk line code for additional scopes of work over and beyond the original scope. However, it is essential that Magnolia Park and Blumberg Boulevard be completed as quickly as possible in order to compliment the Town Center. FISCAL IMPACT: $2,100,000 RECOMMENDATION: It is recommended that the Commission approve reprogramming of excess City Walk funds to cover expanded costs for Magnolia Park and Blumberg Boulevard. A TT ACHMENT: Preliminary FY 05 1999 Construction Fund. CITY OF WINTER SPRINGS FISCAL YEAR 2004.2005 PRELIMINARY BUDGET 1999 CONSTRUCTION FUND REVENUES & EXPENDITURES. 305 1999 CONSTRUCTION FUND - 305 Projected OrigInal Revised Baseline New Total Account FY 02103 FY 03/04 FY 03/04 FY 03/04 FY 04105 FY 04105 FY 04105 ~ Description of Revenues Actual Actual Budget Budget Budget Budget Budget 361100 Interest Eamed $41,371 $23,200 $23,200 $23,200 $30,000 $0 $30,000 TOTAL 1999 CONSTRUCTION FUND REVENUES $41,371 $23,200 $23,200 $23,200 $30,000 $0 $30,000 389100 Appropriation from Fund Balance $0 $102,200 $1,741,500 $102,200 $0 $1,800,000 $1,800,000 TOTAL 1999 CONSTRUCTION FUND REVENUES AND APPROPRIATIONS FROM FUND BALANCE $41,371 $125,400 $1,764,700 $125,400 $30,000 $1,800,000 $1,830,000 Projected Original Revised Baseline New Total Account FY 02103 FY 03/04 FY 03/04 FY 03/04 FY 04105 FY 04/05 FY 04105 Number Description of Expenditures Actual Actual Budget Budget Budget Budget Budget 53680 Unrecognized Gain/loss $5,100 $0 $0 $0 $0 $0 $0 63000 Improvements434 Village Walk Project $0 $0 $964,700 $0 $0 $0 $0 63000 Improvements- Town Center Trail & Infrastructure $0 $0 $400,000 $0 $0 $0 $0 63100 Infrastructure-Magnolia Park $0 $0 $400,000 $0 $0 $0 $0 65000 30044 CIP - 434 Village Walk $0 $20,000 $0 $20,000 $0 $0 $0 65000 30045 CIP - Town Center Trail & Infrastructure $0 $60,000 $0 $60,000 $0 $870,000 $870,000 65000 70008 CIP - Magnolia Park $6,207 $45,400 $0 $45,400 $0 $930,000 $930,000 TOTAL 1999 CONSTRUCTION FUND EXPENDITURES $11,307 $125,400 $1,764,700 $125,400 $0 $1,800,000 $1,800,000 59990 Appropriation to Fund Balance $30,064 $0 $0 $0 $30,000 $0 $30,000 TOTAL 1999 CONSTRUCTiON FUND EXPENDITURES AND APPROPRIATiONS TO FUND BALANCE $41,371 $125,400 $1,764,700 $125,400 $30,000 $1,800,000 $1,830,000 CHANGE IN FUND BALANCE FUND BALANCE. October 1 $1,992,979 $2,023,043 $1,967,479 $2,023,043 $1,920,843 $1,920,843 APPROPRIATION TO (FROM) FUND BALANCE $30,064 ($102,200) ($1,741,500) ($102,200) $30,000 ($1 ,800,000) ($1,770,000) FUND BALANCE. September 30 $2,023,043 $1,920,843 $225,979 $1,920,843 $1,950,843 $150,843 70008 CIP. Magnolia Park: CIP . Town Center Trail: Trail Head $450,000 8 Arboretums $260,000 Fountain $150,000 Benches+ $75,000 Landscape $180,000 Pavilllon $150,000 Contingency $150,000 VFW Monument $50,000 Future Plans: $930,000 Trall- Blumberg $85,000 Phase 11- Retention Pond $300,000 Trail-Doran $50,000 Trail Landscape $200,000 $870,000 E-28 FY05 BUDGET ISSUE "BUDGET CUT - ADD BACKS" ISSUE: Does the Commission desire to add back any items to the budget that were cut from the original departmental request? DISCUSSION: Some $386,075 in expenditures were deleted from the original request to get the budget into a no millage increase status. A list of these items is attached for the Commission to consider. They are listed under a priority rating. 1. - Very Important 2. - Important 3. - Nice But Not Necessary 4. - Not Needed/Funded From Other Source The only items of vital importance are the Priority 1 Urban Beautification items. Weare currently having extreme difficulty keeping up with the vast amount of new landscape plant material that has been added in the Town Center, S.R. 434 medians, and Tuskawilla Road medians. Additionally, our tree replacement program is suffering because we are unable to provide the level of care needed during the critical initial planting phase. The reason for this is that there are no employees dedicated to landscape maintenance. Therefore, the City Arborist and Urban Beautification Coordinator are required to compete for maintenance assistance from the Public Works Department, which has higher priority demands. FISCAL IMPACT: The fiscal impact will be dependent upon the amount of add backs the Commission makes. RECOMMENDATION: It is recommended that the Commission add back those items for which the Commission feels are important enough to justify millage increases. It is recommended that the only items that rise to this level of importance are the above referenced Priority 1 items dealing with the Urban Beautification programs. CITY OF WINTER SPRINGS FY 'OS BUDGET WORKSHOP GENERAL FUND OPTIONS' WORKSHEET MILLAGE PER PREUMINARY BUDGET 1- Very Important: Urban Beautification Maintenance Worker Urban Beautification P ram 2- Important: Parks & Rec - rounds maintenance worker Parks & Rec - overtime 3- Nice but not Essential: New Communi uesf is for $7K in outside services Enhanced Health Insurance 0 tion Ci General Services - 0 ratin Information Services - 0 ratin Public Works - Streetli htin Police - 0 ratin Fire - 0 eratin 4- Not Needed I Funded from Other Sources: General Government - ADA Para Transit Ci Clerk - furniture Public Works - truck/com uter Fire - vehicle Parks - multi-media ro'ector Communi Total AMOUNT $30 000 $15000 $29 080 $9 233 $38 362 $46 022 $13 400 $1 200 $1 300 $1 300 $3 300 $10000 $26 000 $18 350 $81 728 $6 000 $26 400 $22 000 $3 000 $4 400 $386,075 MILLAGE 4.3000 0.0214 0.0107 0.0207 0.0066 0.0273 0.0322 0.0050 0.0095 0.0009 0.0009 0.0009 0.0024 0.0071 0.0185 0.0131 0.0582 N/A N/A N/A N/A N/A