City Council Presentation Final Proposed Budget Fiscal year 2015 Tuesday, September 9 th 2014

1. City Council Presentation Final Proposed Budget Fiscal year 2015 Tuesday, September 9th 2014 Christopher M. Quinn, MACC, CPA, CFE, CGFO, CGMA Finance Director Lina Williams Budget & Financial Analyst

2. Budget Preparation Timeline • January • First Quarter Review • February • Financial Audit • March • Presentation of Annual Progress Report and Citizen Survey Results • Revise 10 Year Infrastructure Plan • April • Presentation of the Year to Date Budget • Second Quarter Review • Budget Input Begins for Departments • May • Annual Update of the Strategic Action Plan • Fund Accounting Presentation • Long Term Financial Planning Presentation • June • Revenue Source Presentation • Property Tax Presentation

3. Budget Preparation Timeline • July • General Fund Budget Workshop • Adopt Proposed Maximum Millage Rate • Proprietary Funds Budget Workshop • Third Quarter Review • August • Special Revenue & Capital Fund Budget Workshop • Final Proposed Budget Presentation • September • Public Hearing to Tentatively Adopt Millage Rate & Budget • Public Hearing to Adopt Final Millage Rate & Budget

4. Total City Revenues 2014 Projected vs. 2015 Proposed 2015 Proposed 2014 Projected

5. Services Provided through Property Taxes2014Projected vs. 2015 Proposed 2015 Proposed 2014 Vs. 2014 Projected

6. Fiscal year 2015 Millage Rate

7. Millage Rate History

8. 2015 Maximum Millage Rate

9. Personnel

10. City-Wide Personnel

11. Personnel per 1,000 Population *Based on BEBR population estimates for 2009-2014

12. General Fund

13. General Fund Totals

14. Proprietary funds

15. Solid Waste Fund

16. Information Technology Fund

17. Building Permits Fund

18. Utility Fund

19. Utility Fund Water Operations Summary

20. Stormwater Fund

21. Special Revenue Funds

22. CDBG Grant Fund

23. Police Education Fund FY 2015 request will cover the cost of tuition and lodging for advanced and specialized training which includes Strategies in Sex Assault Investigation, Advanced Crime Scene Response and Investigation, Advanced Narcotics Identification and Detection, Tactical Narcotics Technician training, Specialized Criminal Intelligence, Crime Prevention, Firearms, Defensive Tactics and more.

24. Police Automation Fund 2014 Expenditures: Lapel cameras for officers ($76,500) *2015 Changes: Flagler County is now retaining revenue for use towards the county-wide emergency communication system

25. Disaster Reserve Fund Disaster Reserve Fund Balance Policy The Disaster Reserve can be used to address unanticipated expenditures arising out of a hurricane, tornado, other major weather related events, and/or other massive infrastructure failures or other disasters, whether man-made or caused by nature, using emergency procedures as provided for in the City's Purchasing Policy.

26. Special Events Fund

27. NSP 1 Grant Fund

28. NSP 3 Grant Fund

29. OKR Special Assessment Fund

30. BAC Fund

31. Internal Services Funds

32. Health Insurance Fund

33. Fleet Fund

34. Capital Improvement Program

35. Utility Capital Improvements Fund *Items in blue at least partially funded by grant

36. Utility Capital Improvements Fund *Items in blue at least partially funded by grant

37. Stormwater FundCapital Improvement Program

38. Streets Improvement Fund *Items in blue funded by grants

39. Streets Improvement Fund *Items in blue at least partially funded by grants

40. Recreation Impact Fee Fund

41. Fire Impact Fee Fund

42. Development Special Projects Fund

43. Transportation Impact Fee Fund

44. SR100 CRA Fund

45. Capital Projects Fund *Items in blue at least partially funded by grants

46. 2015 summary

47. City of Palm Coast Budget (1 of 2)

48. City of Palm Coast Budget (2 of 2)

49. 2015 Adopted Millage Rate Proposal

50. Recommended Millage Rate