HomeMy WebLinkAbout2004 08 04 Public Hearings Item B
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PLANNING & ZONING BOARD /
LOCAL PLANNING AGENCY AGENDA
ITEM B
Consent
Informational.
Public Hearing X
Regular
August 4, 2004
Meeting
REQUEST:
The Community Development Department - Planning Division requests that the Planning & Zoning
Board / Local Planning Agency hold a Public Hearing to consider Ordinance 2004-35, related to the
proposed Capital Improvements Program for FY 2004/05 through 2009/1 O.
PURPOSE:
The purpose ofthis Agenda Item is to request that the City Commission adopt the proposed Capital
Improvements Program, which would serve as a five-year schedule of capital improvements and
financing methods.
APPLICABLE LAW AND PUBLIC POLICY:
Florida Statutes. Chapter 163.3177(3)(a): The comprehensive plan shall contain a capital
improvements element designed to consider the need for and the location of public facilities in order
to encourage the efficient utilization of such facilities and set forth:
1. A component which outlines principles for construction, extension, or increase in capacity.of
public facilities, as well as a component which outlines principles for correcting existing public
facility deficiencies, which are necessary to implement the comprehensive plan. The components
shall cover at least a 5-year period.
2. Estimated public facility costs, including a delineation of when facilities will be needed, the
general location ofthe facilities, and projected revenue sources to fund the facilities.
3. Standards to ensure the availability of public facilities and the adequacy of those facilities
including acceptable levels of service.
4. Standards for the management of debt.
CDD/July 27,2004/2:05 PM
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August 4, 2004
PUBLIC HEARING ITEM B
(b) The capital improvements element shall be reviewed on an annual basis and modified as
necessary in accordance with s. 163.3187 or s. 163.3189, except that corrections, updates, and
modifications concerning costs; revenue sources; acceptance of facilities pursuant to dedications
which are consistent with the plan; or the date of construction of any facility enumerated in the
capital improvements element may be accomplished by ordinance and shall not be deemed to be
amendments to the local comprehensive plan. All public facilities shall be consistent with the capital
improvements element.
Florida Administrative Code. Chanter 9J-5.016: The purpose ofthe capital improvements element
is to evaluate the need for public facilities as identified in the other comprehensive plan elements and
as defined in the applicable definitions for each type offacility, to estimate the cost ofimprovements
for which the local government has fiscal responsibility, to analyze the fiscal capability ofthe local
government to finance and construct improvements, to adopt financial policies to guide the funding
of improvements and to schedule the funding and construction of improvements in a manner
necessary to ensure that capital improvements are provided when required based on needs identified
in the other comprehensive plan elements....
Winter Snrinl!s Code of Ordinances
ARTICLE VII. FINANCIAL PROCEDURE, Section 7.04.Capital Prol!ram.
(a) Submission to commission. The city manager shall prepare and submit to the commission a
current and five (5) year capital program no later than the final date for submission of the budget.
(b) Contents. The capital program shall include:
(1) A clear general summary of its contents;
(2) A list of all capital improvements and other capital expenditures which are proposed to be
undertaken during the current and five (5) fiscal years next ensuing, with appropriate supporting
information as to the necessity for each;
(3) Cost estimates and recommended time schedules for each improvement or other capital
expenditure;
(4) Method of financing upon which each capital expenditure is to be reliant; and
(5) The estimated annual cost of operating and maintaining the facilities to be constructed or
acquired.
The above shall be revised and extended each year with regard to capital improvements still pending
or in process of construction or acquisition.
ARTICLE III. COMPREHENSIVE PLAN AMENDMENTS. Sec. 15-33. Exemntions.
(b) Non-amendments. The following shall not be considered comprehensive plan amendments:
Corrections, updates and modification of current costs; revenue sources; acceptance of facilities
pursuant to dedications which are consistent with the plan; or the date of construction of any facility
enumerated in the capital improvements element.
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PUBLIC HEARING ITEM B
CONSIDERATIONS:
I. The Local Government Comprehensive Planning and Land Development Regulation Act
passed by the Legislature in 1985 (163.3161, Florida Statutes) describes the Capital
hnprovements Program as an essential element ofthe Comprehensive Plan and mandates that
each local governments prepare a financially feasible Capital Improvements Element as a
component of its Comprehensive Plan.
2. Local governments must develop a financially feasible plan, determine the capital
improvements needed to attain and maintain adopted Levels of Service (LOS), develop a
monitoring system to ensure that programmed capital improvements are actually completed
and adopted levels of service are maintained, and revise Land Development Regulations to
include concurrency provisions.
3. Certain capital improvements are required by the Comprehensive Plan to maintain adopted
levels of service, and the Capital Improvements Program is the dynamic five-year schedule of
improvements that lists the improvements needed to maintain those levels of service.
Essentially, it is the linkage between capital expenditures and the policy outlined in the
Capital hnprovements Elements of the Comprehensive Plan.
4.
The proposed Capital hnprovements Program is a multi-year prioritized schedule of
improvements that lists each capital improvement by the year it is purchased or commenced,
the amount to be spent per year, and the method of financing such improvements.
5. The proposed Capital hnprovements Program will be adopted by the City Commission
without a commitment to expenditures or appropriations beyond the first year and will be
updated each year to reflect changing priorities, opportunities, costs, and/or alternative
financing methods.
6. The 5-year time period is adjusted to FY 2004/2005 through 2009/2010. New projects
incorporated based upon the extension to FY 2009/2010 are consistent with the relative
priorities for capital improvements established in the Comprehensive Plan in each facility
Element and in Objective 1.1 Capital Improvements Schedule of the Capital Improvements
Element.
FINDINGS:
1. The Capital hnprovements Program is a necessary component of the concurrency
management program, as defined by the Comprehensive Plan.
2.
The Capital hnprovements Program would represent the City's five-year commitment to
capital expenditures, subject to future amendment in response to changing priorities and
funding sources.
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August 4, 2004
PUBLIC HEARING ITEM B
3. The following criteria have been evaluated in determining the 5- Year Schedule of capital
improvements:
Consistency with the elements of the Comprehensive Plan;
Elimination of existing deficiencies;
Impact on the annual operating and capital budgets;
The location in relation to the Future Land Use Map;
Accommodation of demands from redevelopment and new development;
Consistency with plans of state agencies and the St. Johns River Water Management
District;
Additional identified revenue sources to complete the improvement; and
Financial feasibility.
4. The schedules or funding sources of some projects are adjusted to reflect management
and funding strategies developed in conjunction with the FY 2004/2005 adopted budget.
5. Project costs are updated as appropriate based upon actual costs or updated background
studies. Currently available revenue sources will fund the proposed improvements, thus
maintaining the financial feasibility established in the 2001 Comprehensive Plan.
STAFF RECOMMENDATION:
Staff recommends that the Planning & Zoning Board/LP A hold a Public Hearing and recommend
Approval to the City Commission for Adoption ofthe proposed Capital Improvements Program.
ATTACHMENTS:
A. Proposed Capital Improvements Program (Schedules to be provided at meeting)
PLANNING & ZONING BOARD/LP A ACTION:
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CITY OF WINTER SPRINGS
CAPITAL IMPROVEMENTS PROGRAM
FY 2004/2005 - 2009/2010
Adopted
Prepared For:
City of Winter Springs
Community Development Department
1126 East State Road 434
Winter Springs, FL 32708-2799
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Cif} of Winter Springs
Capital Improvements Program
TABLE OF CONTENTS
I.
INTRODU CTI ON ........ ...... ......... ................ ............... .... ..... ............................. ..... ....... 1-1
A. Purpose........................................................................................................................ ............. 1-1
B. Definition of Capital Improvements Program (C.I.P.)...................................................... 1-1
COMPREHENSIVE PLAN........................................................... ...................... ...... ..11-1
II.
III.
A. The City's Comprehensive Plan ...........................................................................................II-1
B. Relationship to the City's Comprehensive Plan.................................................................II-1
C. Objective of the Capital Improvements Element .............................................................II-2
D. Annual Update of the Capital Improvements Element....................................................II-2
DEVELOPMENT OF THE CAPITAL IMPROVEMENTS PROGRAM............... 111-1
A. Process ..... ................ ........... .... ........ ..... .... ......... ............ ........ .............. ........... ........ ..... ........... 111-1
B. Department Ranking of Proposed Capital Improvements ............................................ III-1
C. Priorities of Capital Improvements ................................................................................... III-1
D. Criteria for Evaluation of Capital Improvements ........................................................... III-2
E. Relationship Between the Operating and Capital Budgets ............................................ III-2
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INVENTORY OF EXISTING REVENUE SOURCES.............................................IV-1
IV.
V.
A. General Fund Revenue Sources ......................................................................................... IV-1
B. Special Revenue Sources ..................................................................................................... IV-1
C. Bonds .................................................... ............... ........................................ ......... .... ...... ....... IV-2
D. Grants and Loans ................................................................................................................. IV-2
FISCAL POLICY FRAMEWORK........... ................ ...... ......... ........ ...................... ........ V-1
A. Fiscal Policy............................................................................................................................ . V-1
B. Types of Changes ................................................................................................................... V-1
C. C.LE. Level of Service Standards......................................................................................... V-2
D. Capital Outlays.......................................................................................... ............................... V-2
VI. CAPITAL IMPROVEMENT PROGRAM ......... ...... ...... .......... ........... .......... ..............VI-1
A. Summary Table by Department........................................................................to be provided
B. Summary Table by Fund .................................................................................... to be provided
VII. STATE AND COUNTY ROAD PROJECTS............................................. to be provided
VIII. CAPITAL OUTLAY PROJECT REQUEST FORM TABLE ................... to be provided
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City of Winter 5pn'ngs
Capital Improvements Program
I.
INTRODUCTION
A. Purpose
One of the responsibilities of local government is to provide, maintain and improve a
community's infrastmcture of buildings, roads, water and sewer lines, parks, etc. A
Capital Improvements Program should be an expression of sound f111anci~1
management and development practice. Local governments that wish to lure business
investment in their community recognize that a well-planned infrastructure program is
essential. The Capital Improvements Program (CIP) serves as the linkage between the
City's Comprehensive Plan, fiscal plan and development.
B.
Definition of Capital Improvements Program (C.I.P.)
The Capital Improvements Program is a multi-year prioritized schedule of
improvements that lists each capital improvement by year it is purchased or
commenced; the amount to be spent per year; and, the method of financing such
improvement. Chapter 163 Florida Statutes and 9J-5 Florida Administrative Code
require a 5- Year Schedule of Capital Improvements. The first year of the 5- Year
Schedule is the Capital Budget and the following five years is the actual Capital
Improvements Program.
The Capital Improvements Program is adopted by the City Commission. Each years'
expenditures or appropriations as included in the City's annual operating and capital
budget are to coincide with Capital Improvements Program. Projects programmed in
the 5-Year Capital Improvements Element (CIE) have a commitment for funding for
the five-year period through the adopted Comprehensive Plan. The CIE is a five-year
program that is updated annually through the Capital Improvements Program Process
and can be amended.
It should be noted that a Capital Improvements Program is not a fixed document but a
flexible, evolutionary document that should be updated each year to show the changing
priorities, opportunities, costs, or different financing approaches.
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Ciry of Winter S pn'ngs
CaPital Improvements Program
II.
COMPREHENSIVE PLAN
A. The City's Comprehensive Plan
The City of Winter Springs' adopted Comprehensive Plan is comprised of eight (8)
elements as specified in Chapter 163 Florida Statutes and in Rule 9J-5 Florida
Administrative Code. Effective planning and growth management includes the
adequate provision of services and infrastructure and is required by the State to be
addressed in certain elements of a Comprehensive Plan. For the City of Winter Springs,
these are:
. Traffic Circulation
· Recreation and Open Space
. Solid Waste
. Water
. Sewer
. Stormwater (drainage)
The Capital Improvements Element (C.LE.) consolidates the level of service standards
(page 73 of Vol. 2 of 2 of the Comprehensive Plan) indicated for each of the above
elements that ensures effective implementation.
B.
Relationship to the City's Comprehensive Plan
Under Florida's growth management legislation, the Capital Improvements Program is
one of the essential elements of the Comprehensive Plan. The Local Government
Comprehensive Planning and Land Development Regulation Act passed by the
Legislature in 1985 (163.3161 Florida Statutes) mandated local governments prepare a
financially feasible Capital Improvements Element as part of their Comprehensive
Plan. Local governments must
· Develop a financially feasible plan;
· Determine the capital improvements needed to attain and maintain adopted
Levels of Service (LOS);
· Develop a monitoring system to ensure that programmed capital improvements
are actually completed, and adopted levels of service are maintained;
· Revise Land Development Regulations to include the concurrency provision.
The Capital Improvements Element differs from the Capital Improvements Program in
that certain capital improvements are stated as required at the time of the adoption of
the Comprehensive Plan to meet the indicated Levels of Service in the respective
Elements. The Capital Improvements Program is a rolling 5-Year Schedule of
Improvements that states additional improvements needed to maintain the LOS
indicated in the Capital Improvements Element or improvements that are above and
beyond those required to maintain the LOS. Hence, the Capital Improvements
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Ciry oj Winter Springs
Capital Improvements Program
Program includes the Capital Improvements Element and all other capital projects to
be funded by the City and is the linkage between capital expenditures and policy.
C. Objective of the Capital Improvements Element
Throughout the planning period, the CLE. shall be used as a basis for development of
a fiscally sound Capital Improvements Program to ensure that construction of capital
facilities is adequate to accommodate desired future growth. Allocation of future
growth shall be determined through coordination of fiscal and land use decisions,
within the Schedule of Capital Improvements.
The CLE. promotes this assurance through the adoption of a financially feasible 5-
Year Schedule of Capital Improvements for each type of facility, and measuring
whether those improvements are adequate to meet current and projected demands for
the five (5) years forward. Objective A, Policy 3 in the CLE. requires the City to
annually update the 5-Year Schedule of Capital Improvements.
D. Annual Update of the Capital Improvements Element
The purposes for the annual review and update of the CLE. are:
· Adjust the 5-Year Schedule of Capital Improvements fOlward one year into the
future, so that there is always an improvements program that covers a future 5-
year time period.
· Maintain continued consistency of the first year of each 5-year period with
annual budgets as they are adopted.
· Assure continued financul feasibility and provision of adequate services and
facilities.
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City of Winter Springs
CaPital Improvements Program
III.
DEVELOPMENT OF THE CAPITAL IMPROVEMENTS PROGRAM
A. Process
· Project Request Forms are prepared by various departments of the City. These forms
require a project description, justification, cost estimates, impact on the City's operating
budget, implementation schedule, and project location.
· The Project Request Forms are reviewed by the Community Development Department
(as required by Objective C, Policy 3 of the Capital Improvements Element), the
Finance Department, and the City Manager.
· The Local Planning Agency (LPA) reviews the City Manager's recommended Capital
Improvements Program in terms of the community's needs and financing and then
makes recommendation to the City Commission.
· The LP A recommendation and the City Managers recommendation are considered by
the City Commission in developing the annual operating budget (effective the first day
of October each year, i.e. beginning of the Fiscal Year "FY").
B. Department Ranking of Proposed Capital Improvements
· Each Project Request Form has a department priority recommendation. The priority
ranking indicates the department's importance of the project to the department's
functional program. The priority designations are as follows:
· Critical Deficiency - required to eliminate proven or obvious dangers to public or
employee health or safety.
· Existing Deficiency - needed to raise a service or facility to an adopted Level of Service.
. Repair/ replacement - maintains adopted Level of Service Standard in developed areas
and gives comparable service standards in developing areas.
· Future need/planned expansion - enables the City to provide servlces required for
scheduled development.
C. Priorities of Capital Improvements
The City's Comprehensive Plan indicates in Objective A, Policy 1 of the Capital
Improvements Element that Projects selected year by year for funding shall be those
from which the greatest public benefit will be derived from the funds available. The
following criteria shall be used for monitoring improvements.
Transportation
Improvements shall be prioritized according to a hierarchy of funding municipal
collector roads needed to enhance delivery of emergency services, to facilitate access to
schools and recreational facilities, to provide alternative routes to use on congested
arterials and to create convenient access to goods and services.
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Ciry of Winter Springs
Capital Improvements Program
Potable Water and Sanitary Sewer
Improvements shall be ranked to ensure the continued provision of safe and sufficient
service to existing residences and businesses, to implement projects designed to protect
water quality and conserve water supplies, to install equipment that will economize
operations and reduce the consumer's costs and to expand the capacity of the utilities
to serve new development and thereby generate reservation and connection fees to be
reinvested in the utility operations.
Stormwater
Improvement priorities shall be those determined by the Citywide drainage study to be
conducted through the proposed stormwater utility.
Recreation and Open Space
Capital projects funded in the future beyond those already allocated shall be selected to
fulfill neighborhood needs for additional land and installation of active recreational
facilities within safe walking distance of residential areas, to expand the variety of
activities offered at the City's community park and to address recreation for special
interests of citizens.
D. Criteria for Evaluation of Capital Improvements
The City in the annual update of the 5-Year Schedule of capital improvements shall use
the following criteria to evaluate capital improvements projects:
. Consistency with the elements of the Comprehensive Plan;
. Elimination of existing deficiencies;
. Impact on the annual operating and capital budgets;
. The location in relation to the Future Land Use Map;
. Accommodation of demands from redevelopment and new development;
· Consistency with plans of state agencies and the St. Johns River Water
Management District;
. Additional identified revenue sources to complete the improvement; and.
. Financial feasibility.
E. Relationship Between the Operating and Capital Budgets
The operating and capital budgets are closely linked. The operating budget must cover
the cost of financing, maintaining and operating new facilities that are built under the
capital budget. The operating budget, through the debt service fund, must pay interest
expense and principal payments on all bonded debt. The operating impacts of the
capital improvements are noted in the departmental request sheets.
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City of Winter Springs
CaPital Improvements Program
IV.
INVENTORY OF EXISTING REVENUE SOURCES
To implement a Capital Improvements Program, there must be identified adequate available
funds for financing the capital improvements listed in the S- Year Schedule of Capital
Improvements. The effectiveness of the C.LP. is dependent on the financial resources behind
it. Chapter 163 F.S. and 9J-S F.A.c. require a Capital Improvements Program to be financially
feasible. Some of these fund sources present some difficulty in their prediction such as federal
and state funding due to the significant variation from year to year. Special assessments present
similar difficulty.
\'V'inter Springs' major fund categories and their use as funding mechanisms for both the
operating and capital improvements budget are described as follows:
A. General Fund Revenue Sources
· Ad Valorem Taxes (property taxes). Ad valorem taxes include revenue from non-
exempt property taxation. The current millage rate is 3.7708.
· Franchise Fees. Franchise fees are levied upon a company in return for providing
service to Winter Springs. The City currently has agreements covering gas, electric,
telephone and cable utilities.
· Licenses. Permits and Fines. All businesses operating in the City obtain
occupational licenses. Building permits are required for all construction. The City
receives a portion of all traffic citations issued in the City from Seminole County.
· Intergovernmental Revenue. Intergovernmental revenues are funds collected by the
State or County and shared with other local government units. Major sources of
shared revenue include the cigarette tax, State revenue sharing, beverage licenses,
mobile home licenses, motor fuels tax, half-cent sales tax and occupational licenses.
· Interest Income. Interest income is revenue earned on funds that have been
invested by the City.
· Other Charges for Services/User Fees. Charges for services provided by the City
that are paid by the users to fully or partially cover the costs to provide services.
These fees generally include special fees placed on developers for processing plans,
administrative fees for annexations and enterprise fund charges for delivering water
and sewer service. Other sources include miscellaneous rents, leases and sales.
· Utility Taxes. Utility taxes are assessed on the users of water, electric, gas, propane
and telephone. The City currently levies a utility tax of 10% for electric, gas,
propane and water. The telephone utility tax is currently 7%.
B. Special Revenue Sources
· Impact Fees. These fees are charged concurrent with new development and
contribute towards payment for infrastructure needs, but not operational costs,
which directly result from new development. The City of Winter Springs collects
impact fees for Fire, Police and Transportation.
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City oj Winter Springs
CaPital Improvements Program
· Special Assessments. Special assessments are levied against residents, agencIes or
districts that directly benefit from the new service or facility.
· Enterprise Funds. Enterprise funds are used to account for City services that are
operated in a manner similar to private business enterprises where the intent is that
the costs (expenses including depreciation) of providing goods and services to the
general public on a continuing basis be financed or recovered primarily through
user charges.
· Local Option Gas Tax (LOGT). Seminole County provides the City with a portion
of the gas tax which the County levies on gas consumption. The percentage is
based on the City's population and can be used only for transportation related
improvements.
C. Bonds
· General Obligation Bonds. These bonds are backed by the full faith and credit of
the local government and must be approved by voter referendum. They offer low
interest for carrying less risk since they are secured by government taxing power.
Capital improvements financed through general obligation bonds should be used
only for projects benefiting the whole City.
· Revenue Bonds. Funds raised from revenue bonds may be used for projects
benefiting a narrow group since charges collected from users of the improvement
are applied directly to the debt service on these bonds. In this respect the projects
are self-supporting. Revenue bonds pay higher interest and their issuance may be
approved by the City Commission without voter approval.
· Industrial Revenue Bonds. Though the local government issues these bonds, the
debt is assumed by the companies or industries who use the revenues for
construction of plants or facilities. Because they are tax-exempt and low interest,
industries are attracted to this type of bond. Local government can transfer the
actual liability to provide interest while garnering employment and economic
benefits for the community.
D. Grants and Loans
· Federal and State Grants and Loans. Federal funds are allocated to state agencies
that administer block grants or disbursed as block grants directly to state and local
agencies or other eligible organizations. The purpose of the block grant program is
to enable greater latitude by recipients in the actual use of the funds. These funds
are generally a. non-recurring source and cannot be accurately projected for
budgeting purposes. In addition to block grants and other state grants, several
federal agencies offer direct loan programs with limited ability to finance capital
improvements. State loans, however, can be used to finance capital projects such as
land acquisition for low-income housing.
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City of Winter Springs
Capita! Improvements Program
v.
FISCAL POLICY FRAMEWORK
A. Fiscal Policy
The following fiscal policy framework shall be used to formulate the Capital
Improvements Program each year, as indicated in Objective A, Policy 2 of the Capital
Improvements Element:
· The City shall continue the conservative fiscal policies evident in the initial Capital
Improvements Program.
· Debt shall be limited to bondable revenue, as was the case to fund scheduled utility
and recreation construction.
· Responsible debt ratios shall be maintained, comparable to those reflected in the
current status:
Maximum ratio of total debt service to total revenue:
City coverage 2.31
Water &-Sewer 1.73
Maximum ratio of outstanding capital indebtedness to property tax base:
City Coverage 27.17
B.
Types of Changes
The types of changes made to the 5-Year Schedules of Capital Improvements in each
update are summarized below:
· The 5-year time period is adjusted from FY 2001/2002 through 2005/2006 to
FY 2004/2005 through 2009/2010. New projects incorporated based upon the
extension to FY 2009/2010 will be consistent with the relative priorities for
capital improvements established in the Comprehensive Plan in each facility
Element and in Objective A, Policy 1 of the Capital Improvements Element.
· The schedules or funding sources of some projects are adjusted to reflect
management and funding strategies developed in conjunction with the FY
2004/2005 adopted budget.
· Project costs are updated as appropriate based upon recent actual costs or
updated background studies. Currently available revenue sources will fund the
proposed improvements, thus maintaining the financial feasibility established in
the 2001 Comprehensive Plan.
Additionally, summary sheets accompany each improvements schedule and are updated
as follows:
· To reflect the adjusted schedules of improvements discussed above.
· To evaluate capacity needs, based upon socio-economic estimates and
projections for those years which have been updated based upon the following:
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Ci(y of Winter Springs
CaPital Improvements Program
1) Preliminary population estimate by the Bureau of Economic and
Business Research at the University of Florida.
2) Building Permits issued by the Building Department of the City.
3) The Comprehensive Plan Estimated and Projected Population.
The population of the City of Winter Springs for April 1, 2003 was 32,572.
C. C.I.E. Level of Service Standards
The principal criterion. for capital improvements will be level of service (LOS)
standards, quantitative indicators of the amount of service provided by a facility or type
of facility. The City's need for capital improvements is largely determined by the LOS
standards adopted in its Comprehensive Plan.
In accordance with Objective C, Policy 1 of the Capital Improvements Element,
Development approvals shall not degrade the Level of Service Standard adopted by the
City of Winter Springs.
D. Capital Outlays
Only items that meet the defmition of a capital outlay will be included in the Capital
Outlay Program. The definition of a capital outlay is:
· A physical asset, constructed or purchased, and having a useful life of three (3)
years and a minimum cost of$10,000.
Capital outlays may include:
. New and expanded facilities.
· Rehabilitation or replacement of existing facilities.
. Major pieces of equipment.
· Cost of professional studies related to the improvement.
· Acquisition of land related to a community facility.
Capital outlays do not include:
· The usual replacement of equipment and normal renovation with a cost of less
than $ 10,000.
· Those facilities and improvements related to the Capital Improvements
Element (CIE) of the City's Comprehensive Plan or maintain the Level of
Service of facilities identified in the CIE.
Generally, all outlays financed by long-term debt should be considered capital outlays.
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