City of Tamarac Organization Chart Citizens of Tamarac
City Commission City Attorney
Boards and Committees City Manager
Economic Development Deputy City Manager
Human Resources
Assistant City Manager
Financial Services
Recruitment & Selection Classification & Pay Labor Relations Benefits Training Risk Management
BSO
Administration Accounting Management &Budget Purchasing & Contracts Customer Service Satellite City Hall
Fire Rescue
Investigations Road Patrol Enforcement
Administration Operations
Information Technology
City Clerk
HTE/AS400 Support Network/Applications Support System Development Building & Code Compliance Permits Mechanical Plumbing Electrical Structural Code Compliance
Parks and Recreation Recreation Parks Social Services Social Services/Transportation
Public Works Administration Engineering Operations Landscape Maintenance Streets and Roads Recycling Facility Management Fleet Mgmt. Stormwater Management Utilities Administration Engineering Water Treatment Operations Construction Support Services Maintenance
Elections Agenda/Minutes Preparation Customer Service Records Mgmt.
Public Information Office
Community Development Planning & Zoning Geographic Info Systems Occupational Licensing
BUDGET SUMMARY CITY OF TAMARAC, FLORIDA FISCAL YEAR 2006 - 2007 THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE CITY OF TAMARAC ARE 8.19 PERCENT MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES
CASH BALANCES BROUGHT FORWARD
GENERAL FUND
SPECIAL REVENUE FUNDS
DEBT SERVICE FUNDS
$
$
$
-
-
-
ENTERPRISE FUNDS $
2,819,600
INTERNAL SERVICE FUNDS $
-
TOTAL $
2,819,600
ESTIMATED REVENUES TAXES: Millage per $1,000 AD VALOREM TAXES 6.2224 22,830,200 AD VALOREM TAXES 0.1305 (VOTED DEBT) SALES AND USE TAXES 1,100,000 FRANCHISE/UTILITY TAXES 7,000,000 LICENSES AND PERMITS 2,276,600 INTERGOVERNMENTAL REVENUE 6,567,900 CHARGES FOR SERVICES 1,756,100 FINES AND FORFEITURES 540,500 MISCELLANEOUS REVENUES 1,138,100 DEBT PROCEEDS OTHER FINANCING SOURCES 4,960,400 TRANSFERS IN 297,200
22,830,200 477,600 1,100,000 7,000,000 2,276,600 7,027,800 25,991,400 540,500 8,742,400 5,076,100 17,408,300
477,600
459,900 2,126,000
22,109,300
6,975,400
538,900
90,000
115,700 2,585,400
2,326,700
9,510,800
2,688,200
TOTAL REVENUES AND OTHER FINANCING SOURCES
$
48,467,000
$
19,072,100
$
3,165,800
$
25,349,300
$
2,416,700
$
98,470,900
TOTAL ESTIMATED REVENUES AND BALANCES
$
48,467,000
$
19,072,100
$
3,165,800
$
28,168,900
$
2,416,700
$
101,290,500
EXPENDITURES/EXPENSES GENERAL GOVERNMENT PUBLIC SAFETY PHYSICAL ENVIRONMENT TRANSPORTATION HUMAN SERVICES CULTURE AND RECREATION DEBT SERVICES OTHER FINANCING USES INTERNAL SERVICES TRANSFERS OUT
12,126,150 11,894,400 2,901,800 1,474,000 1,017,500 4,488,600 1,444,250 721,300 12,399,000
200,000 13,327,800 1,161,700
2,416,700
14,742,850 25,222,200 21,707,800 1,474,000 1,017,500 4,488,600 6,038,000 3,578,850 7,939,100 15,081,600
17,644,300
2,034,600 2,348,000
3,065,800 100,000
2,972,200 4,869,800 2,682,600
TOTAL EXPENDITURES/EXPENSES AND RESERVES
$
48,467,000
$
19,072,100
$
LESS TRANSFERS/REIMBURSEMENTS
$
(13,120,300)
$
(2,348,000)
$
NET TOTAL APPROPRIATED EXPENDITURES AND RESERVES
$
35,346,700
$
16,724,100
$
3,165,800 -
3,165,800
-
$
28,168,900
$
$
(7,552,400)
$
$
20,616,500
$
2,416,700 -
2,416,700
$
101,290,500
$
(23,020,700)
$
78,269,800
THE TENTATIVE, ADOPTED AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD.
COMMISSION-MANAGER GOVERNMENT Tamarac's form of government is known as Commission-Manager. The City Commission consists of five members, one of whom is the Mayor. The terms of office are three years for both the Mayor and Commissioners whose elections are alternated between odd-numbered and even-numbered districts. Each year after the new Commissioners have taken office, a Vice-Mayor is selected among and by a majority of the Commissioners. The Commission represents all of the citizens of Tamarac and has responsibility for setting municipal policies not designated by state legislation or the City Charter such as adopting ordinances and resolutions, voting on appropriations, approving the budget, and setting tax and fee rates. The Mayor presides at meetings of the Commission and is recognized as head of the City Government for all official functions. The ViceMayor serves as acting Mayor in the absence of the Mayor.
The City Manager is appointed by and is directly responsible to the City Commission. The Manager is chosen solely on the basis of administrative qualifications and experience in municipal affairs. As the administrative head of the City, the Manager carries out the policies that are made by the Commission and directs and coordinates the work of all City departments. It is the Manager's job to keep the Commission informed of the conditions and needs of the City and to make recommendations for action as the need arises. The Manager also prepares the Annual Budget for Commission consideration and upon its enactment sees that its provisions are upheld. The Commission-Manager form of government is ideal for a maturing city, such as Tamarac, as it affords the unification of authority and political responsibility in the elected City Commission, and centralization of administrative responsibility in a professional administrator. The system fosters democracy and efficiency in a government that is highly responsive to the needs of the City's citizens.
THE PROGRAM/PERFORMANCE BUDGET The Program/Performance Budget expands upon the Line Item Budget concept giving Citizens, Commissioners, Management and Employees a better understanding of government's role in the community. Thus, the Program/Performance Budget improves the quality of decision-making and provides a mechanism to increase the efficiency and effectiveness of City operations. The Line Item Budget is the traditional budget used in many local governments. Its format is the simplest because it parallels the object of expenditure series used in the accounting system. The budget is built entirely on inputs to the fiscal process, not concerning itself with results. The budget is entirely oriented toward control and "What is to be bought?" The Program/Performance Budget is the most basic of the output budgets focusing on policy planning and resource allocation. It assumes that in an environment of scarce resources, elected officials must choose between different and competing items. They may find it necessary to choose between all or some of their recreational programming and all or some of their public works activities.
The Program/Performance Budget seeks to focus on choices at the output level, rather than how the money is spent to obtain that level of service. To avoid the focus on paper clips and other inputs, elected officials must first trust staff's representation of the true cost of a program. Otherwise, the budgeting exercise reverts to a standard line-item focus. Tamarac's budget process in 1995 transitioned from a basic input, or line item budget, to one which continues the provision of line item detail but also begins to ask pertinent questions such as: How well are we conducting our business? What services and at what level should they be provided? In 1997, the budget process examined the results of efforts from 1996 as detailed in each department’s report of their accomplishments and activities. We hope the Budget Document is comprehensive and assists in raising visionary issues for discussion and deliberation by the Tamarac public and the City Commission.
Budget Process The City's Fiscal Year runs from October 1 through September 30. The Budget Process begins in January with Budgetary Planning and continues for the next several months with Budget Preparation until final Budget Adoption that occurs in September. The following are highlights of this year's Budget Process: ¾ Budget Planning concluded with the creation of the Budget Preparation Manual, which included a calendar of budget due dates and important events and instructions for all associated forms. ¾ Departments had to meet target amounts for overtime plus operating expenses. The purpose of the target amount was to assist divisions in examining base budgets and in making difficult assessments as to needs. If a target was not met, a thorough justification was required. ¾ Departments assisted each other and the budget process by evaluating the salary and grade of proposed positions (Human Resources), computer and telecommunications purchases (IT), vehicle and heavy equipment replacements (Fleet), capital improvement requests (all Departments) and proper accounting structure (Accounting). ¾ Departments submitted detailed budgets and justification for their requests. This included a mission statement of the department, program description, and performance measures. In addition, line item amounts, new capital outlay, program modifications and capital improvement projects were submitted. ¾ Budget Office Staff analyzed program budgets, line items and each new program, capital outlay and capital improvement request. Then after meeting with each department, recommendations were made to the City Manager with a copy forwarded to respective departments.
¾ The City Manager and Budget Office Staff met with each department to review submissions. Directors had the opportunity to present opposing views on any recommendations made by the Budget Office. ¾ The City Manager and Budget Staff reviewed finalized revenue projections and fund balance analyses. The City Manager finalized his recommendations. The City Manager's Message and Proposed Budget document were produced for transmittal to the City Commission. ¾ The City Manager presented the Budget Document to the City Commission. ¾ The City Commission held workshops on the Budget and Capital Improvement Program including presentations by Department Directors. ¾ The City Commission held two Tax and Budget public hearings in September. ¾ The City Commission concluded its Budget review and approved what we call the Budget.
Budget Process Budget Adoption The City Charter requires the City Manager to submit a proposed budget to the City Commission no later than July 30 of each year. After the budget is presented, the City Commission will hold budget workshops to gain a better understanding of the proposed budget. Two public hearings are held in September. For the budget to become effective, two ordinances must be passed during the second public hearing. The first ordinance adopts operating and debt service millages and the second ordinance adopts the operating and capital improvement budgets for all funds. Budget Amendments From time to time it becomes necessary to modify the adopted budget. The procedure for amending the budget depends upon the type of change that is needed. The first budget amendment occurs within the first few weeks of the fiscal year as available funds from the previous fiscal year are carried forward if they meet certain criteria. Specifically, the budget ordinance grants the City Manager the authority to reappropriate encumbrances, contracts, capital outlay or projects reserved. The ordinance grants the Director of Finance the authority to reappropriate capital improvement projects not yet completed. Throughout the year, budget amendments may be required which do not affect the bottom line total of an appropriation center. Appropriation centers are clearly defined in the budget ordinance but closely resemble traditional departments. These changes, mainly moving money from one line item to another within a department’s budget, may be effected by the City Manager. A change in the total appropriation for a department or fund requires a budget resolution of the City Commission. Tamarac usually accomplishes amendments of this type through Quarterly Budget Amendments.
Examples of these changes include but are not limited to: ¾ the acceptance of additional grant money which might become available; ¾ the appropriation of additional funding from reserves/fund balances/retained earnings; or ¾ the reappropriation of monies from one fund to another. Budget Policies Article VII of the City Charter addresses numerous budgetary policies: ¾ The total of estimated expenditures shall not exceed the total of estimated revenue and appropriated fund balance; ¾ Unappropriated surplus shall not exceed 10% of proposed expenditures of the general fund budget; ¾ Contingencies shall not exceed 5% of expenditures of the general fund budget; ¾ A Capital Program shall be maintained pursuant to Florida Statutes. Internal budgetary policies include: ¾ Adherence to the Fund Balance Policy; ¾ Transfers of funds between personal service, operating, and capital outlay categories is discouraged and must be approved by the City Manager; ¾ Overtime expenditures exceeding budget shall be justified and funded from the following sources in the following order: (1) other overtime budgets (2) operating budgets or (3) personal service line items; ¾ An indirect cost allocation plan shall be updated every few years.
BUDGET PROCESS CALENDAR Date
February 27, 2006
Activity/Requirement
Budget Kickoff (Orientation to Budget Process; distribution of related materials – Includes CIP)
Participants City Manager, Director of Finance, Department Directors and Staff
March 24, 2006
Operating and CIP Budget Requests Due
Department Directors and Staff
March 27 – May 4, 2006
Budget Office Review
All Departments, Budget Office
(Review submission, update Personal Service Accounts, update revenues, meet with departments)
City Manager Budget Review
City Manager, Director of Finance, Department Directors Budget Office
June 1, 2006
Estimate of Assessed Property Values
Property Appraiser
June 19, 2006
City Manager Submits Proposed Budget to City Commission for Consideration
City Manager, Director of Finance, Budget Office
July 1, 2006
Certification of Taxable Property Values
Property Appraiser
May 15-19, 2006
July 12, 2006
City Commission City Commission: Sets Proposed City Manager Property Tax Millage Rate; Schedule of Budget Office Public Hearings on Budget and Tax Adjustments
BUDGET PROCESS CALENDAR Date June 27, 2006
Activity/Requirement
Participants
Commission Workshops on Budget
City Commission City Manager Budget Office Department Directors
Notification to Property Tax Appraiser of Proposed Millage Rate, Rollback Rate and Date, Time and Place of Public Hearings
City Manager Budget Office
August 2006
Mailing Notices of Proposed Property Taxes
Property Appraiser
September 13, 2006
Public Notice of Budget/Tax Hearing
City Commission City Manager Budget Office Department Directors
July 28, 2006
September 13, 2006
Public Hearing on Budget/Tax Adoption Public Hearing on Fire Assessment
September 16, 2006
Public Notice of Final Budget/Tax Hearing
September 20, 2006
Budget Adopted and Tax Millage Rate Set
September 22, 2006
City Certifies Adopted Tax Millage Rate
October 2006
City Certifies Statute Compliance
November 2006
Publication of Budget and CIP
City Manager’s Office Budget Office
TAMARAC PROPERTY TAX MILLAGE SUMMARY
FY 06
FY 06
FY 07
TAX RATE
ROLLED BACK RATE *
ADOPTED TAX RATE
FY 06 TAX RATE
INCREASE OVER * ROLLED BACK RATE
Operating Millage
6.2499
5.2499
6.2224
-0.44%
18.52%
Debt Service Millage
0.3530
N/A
0.1305
-63.03%
N/A
TOTAL
6.6029
6.3529
-3.79%
N/A
MILL VALUE
Mills
Revenue Generated* Gross Net
1.00
$3,836,911
$3,645,066
0.75
$2,877,683
$2,733,799
0.50
$1,918,456
$1,822,533
0.25
$959,228
$911,266
PROPERTY TAX Assessed Value of Dwelling
Operating Millage Rate
Taxes With Homestead Exemption
Taxes w/$25,000 Sr. Homestead Exemption
$200,000
6.2224
$1,089
$933
$175,000
$933
$778
$150,000
$778
$622
$125,000
$622
$467
$100,000
$467
$311
$75,000
$311
$156
$50,000
$156
$0
$25,000
$0
$0
* Based on estimates of total property values. Certified values are received on July 1.
Performance Measurement “Leading-edge organizations, whether public or private, use performance measurement to gain insight into, and make judgements about, the effectiveness and efficiency of their programs, processes, and people. These best in class organizations decide on what indicators they will use to measure their progress in meeting strategic goals and objectives, gather and analyze performance data, and then use these data to drive improvements in their organization and successfully translate strategy into action.” --From “Serving the American Public: Best Practices in Performance Measurement”, National Performance Review The City of Tamarac is striving to become a leading-edge organization. As stated in the City’s Major Issues document: "If there is an overall unifying theme for the City, it is to institutionalize 'good government’ through the proper delivery of efficient, effective, and uniform City services.” In order to evaluate the efficiency and effectiveness of the City of Tamarac, and to help in creating "good government,” a performance measurement system can be an invaluable tool. Tamarac recognizes the merit of this system in terms of its own evolution. Developing and implementing a performance measurement system can be a major part of tracking success and translating strategy into action. The Budget includes the reporting of performance measures. This is the second step in an ongoing process to evaluate and report how well the City is delivering its services. The measures that will be reported reflect the City’s effort to improve and grow, and track its performance for elected officials, managers, and the public. Each measure will reflect a projection for the year, and ultimately, history of performance over three fiscal years. The reporting of performance measures replaces the past practice of relating goals and objectives. This new format differs from standard goals and objectives because it goes further than simply reporting “achieved" or "not achieved”; it provides an ongoing method for measurement, and allows for gauging performance against internal and external standards. OVERVIEW OF PERFORMANCE MEASURES Performance Measurement--as defined in the Government Finance Officers Association publication, Implementing Performance Measurement in Government--is an ongoing "process for determining how a program is accomplishing its mission through the delivery of products, services, or processes.”
Two key words in this definition are "process" and "accomplishing.” Performance measurement is an ongoing, periodic method for determining whether a program is accomplishing its goals. To accomplish means to succeed in doing. Taken literally, a performance measurement system is a method for measuring success. Philosophically, a performance measurement system provides greater accountability to taxpayers, and a means for demonstrating how well the City of Tamarac is meeting its goals. Typically, there are three key parts to a performance measurement system. 1. Planning - Identification and definition of indicators; 2. Implementation - Collection of the appropriate data and benchmarking; 3. Evaluation - Analysis of data and reporting of results.
Although there are many different terms and combinations of indicators, most attempt to measure performance along one of three dimensions: quantity, effectiveness, or efficiency. Ultimately, a set of performance measures answers four key questions: • • • •
How many? How efficiently? Of what quality? To what effect?
TYPES OF PERFORMANCE MEASURES There are four basic types of performance measures: Input Measures Input indicators measure the volume of resources--both monetary and nonmonetary--that are used in delivering a program or service. Two specific examples that are used by the City of Tamarac are costs, and a personnel complement. For example, the City must input $200,000 to deliver Social Service programs; it must input five positions in order to provide computerrelated services to City staff. The Budget will continue to use input measures as a method for measuring the resources committed to delivering services.
Output Measures Output indicators measure the quantity or volume of products and services provided to a program. Output indicators are commonly referred to as workload, or activity measures. This had been the most commonly used measurement in budget documents of the recent past. For example: an output of 800 participants for the Social Services Annual Flu Shot Program, or an output of 8,000 user support occurrences for IT. For the Budget document, activity measures are not shown; however, Departments will continue to collect and track output measures as a means of measuring performance. Effectiveness/Outcome Measures Effectiveness or Outcome indicators measure the results, accomplishments, or quality of the item or services provided. There can be a distinction between effectiveness and outcome indicators. Effectiveness indicators measure the quality of the program outputs--responsiveness, timeliness, compliance, accuracy, and customer satisfaction--while outcome indicators measure the degree of program mission accomplishment. Examples of these types of measures: customer satisfaction rating of Annual Flu Shot Program participants (effectiveness measure); percentage of Annual Flu Shot Participants reporting no flu (outcome measure); percentage of IT user support occurrences responded to within one day of request (effectiveness measure); percentage of user support occurrences that are resolved the first time (outcome measure). The Budget will implement the use of effectiveness and outcome measures. Efficiency Measures Efficiency indicators quantify the relationship between input and output. They can be expressed as productivity ratios (i.e., output divided by input), or as unitcost ratios (i.e., input divided by output). Examples of these types of measures: productivity ratio of the IT department for user support occurrences may be 1,300 per staff member (6,500 user support occurrence divided by 5 staff members); unit-cost ratio of the Annual Flu Shot Program is $1.25 per unit ($1,000 cost for the program divided by 800 shots given). Efficiency measures are reported in the Budget.
PERFORMANCE MEASURES All Divisions will report performance measures in the Budget. These measures were chosen based on the overall mission of the Division, appropriateness and reasonableness for measurement, and available data and information. Input, output, effectiveness, and efficiency measures will be reported. However, the performance measures reported in the Budget will measure not only effectiveness and efficiency of specific Departments, but also how well the City is meeting its overall goals. The table below reflects selected measures that will track progress in four major goals:
Major Goal
Performance Measure
Economic Development
Number of contacts of prospective businesses to locate in Tamarac.
City and Community Facilities
Number of projects designed in-house which were completed on schedule.
Management Practices
Percentage of individuals who rated their training programs as satisfactory or higher.
Enhancing City Visibility
Number of Tam-A-Gram publications mailed to businesses in the City.
The implementation of performance measures marks another step in the evolution of a performance-based budget. This system will better enable the City to ask not only “What are we doing?” but “How well are we doing?” “What gets measured gets done. If you don’t measure results you can’t tell success from failure. If you can’t see success you can’t reward it. If you can’t see success you can’t learn from it. If you can’t recognize failure you can’t correct it. If you can demonstrate results you can win public support.” -- From Reinventing Government, Gaebler & Osborne