CITY OF LAKE MARY, FLORIDAFISCAL YEAR 2022 ADOPTED BUDGETMayor David MealorDeputy Mayor Sidney MillerCommissioner Jordan SmithCommissioner George DuryeaCommissioner Justin YorkCity Manager Kevin SmithPrepared by the Finance Department
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TABLE OF CONTENTSCity Manager’s Budget Message .iBudget at a Glance . viiMillage and Taxable Values . viiiLake Mary at a Glance . ixGeneral FundRevenues and Expenditures Summary .1Summary of Revenues.2Summary of Expenditures.4Program BudgetsCity Commission .5City Manager.7Legal Services .10City Clerk .12General Administration.14Risk Management .17Community Development .19Information Systems .22Finance .25Building Division.28Police Operations.32Police Support Services .37Fire Emergency Operations .40Fire Prevention .43Public Works – Administration.46Public Works – Streets/Sidewalks .49Parks and Recreation.51Facilities Maintenance .55Events Center .57Community Center .59Senior Center.61Tennis Center .63Special Revenue FundsAll Special Revenue Funds Summary .65Police 2nd Dollar Education and Training Fund .66Law Enforcement Trust Fund – State.67Law Enforcement Trust Fund – Federal .68Police Impact Fees Fund .69Fire Impact Fees Fund .71Public Works Impact Fees Fund .72Recreation Impact Fees Fund .73Lake Mary Cemetery Fund.75Debt Service FundDebt Service Fund Summary .76
TABLE OF CONTENTSCapital Project FundsAll Capital Projects Funds Summary .77Capital Project Fund .78Schedule of Capital Projects .79Individual Capital Project Proposals .80One-Cent Infrastructure Sales Tax Fund.100Individual Capital Project Proposals .101Water and Sewer FundWater and Sewer Fund Summary .103Program BudgetsWater Treatment .104Water Distribution/Wastewater .107Utility Billing.110Schedule of Capital Projects .112Individual Capital Project Proposals .113Stormwater Utility FundStormwater Utility Fund Summary.123Stormwater Utility.124Internal Service FundVehicle Maintenance Fund Summary.127Vehicle Maintenance.128Individual Capital Project Proposals .130Vehicle Replacement Schedule .131AppendixCategories of Revenues & Expenditures.134Glossary.136
BUDGET MESSAGECity [email protected] of Lake MaryIncorporated in 1973July 15, 2021Mayor and Commissioners,In accordance with State law and the City Charter, I am pleased to transmit the City of Lake MaryFiscal Year 2022 Proposed Budget for your consideration and review. As presented, the FY 2022budget totals 37,729,872, representing a 2.99% increase over the prior fiscal year. The includedproposed millage rate of 3.5895 mills remains unchanged and the lowest total municipal rate inSeminole County.Budget OutlookThis past fiscal year provided one of the most daunting challenges humanity has faced as theCOVID-19 pandemic continued to touch our way of life. Much was affected, to include our nation’seconomy. Looking forward, as our society and economy trend towards recovery, it is moreimportant than ever that we continue to make sound, considerate fiscal decisions to best positionourselves for those unknowns that may still lie ahead.Completed construction projects, over the past year, lagged somewhat in comparison to prioryears, yet overall development activity in the City continued to be strong with several activeprojects under construction including individual sites within Lake Mary Wellness and TechnologyPark such as The Helix apartments and Sonata Senior Living, and continued build-out ofresidential homes at Griffin Park. Anticipated projects in the coming year(s) include Phase II ofthe Orlando Health Medical Campus, new outparcels at The Oaks Shopping Center, Sanctuaryat Fountain Parke, and various additional residential and commercial infill projects. Furthermore,the strategic redevelopment of the Downtown area will continue as well with the mixed-use Dwellat Lake Mary project, continued build-out of the 4th Street area, redevelopment on East WilburAvenue, and urban-style duplex housing next to Station House.For FY 2022, taxable values in the City are projected to increase a modest 3.01%, notably lowerthan that of prior years. According to the Seminole County Property Appraiser’s Office, there wereseveral factors that contributed to this lessened rate including a Save Our Homes cap of 1.40%(particularly low), new construction being significantly lower (43%) in comparison to the prior year,i
BUDGET MESSAGEand normally strong commercial valuations either declining or remaining static due in part to hoteland office space vacancies. As we look to FY 2023, indications are that these trends are reversingthemselves. However, future economic conditions are often difficult to predict and fail tomaterialize as anticipated. Thus, proper planning and strategic initiatives are imperative inensuring the City’s economic health in the years to come and maintaining our place in the toprankings of great communities to operate a business, live, and raise a family.Finally, as always, this budget strives to provide for the highest quality government servicespossible to facilitate the continuation and enhancement of our community’s extraordinary qualityof life and economic opportunities, while remaining steadfast in our adherence to an equal levelof fiscal responsibility in the provision of those services.Budget Highlights The proposed FY 2022 budget, totaling 37,729,872 for all funds combined, is 1,094,482,or 2.99%, more than the FY 2021 budget.The FY 2022 proposed millage rate of 3.5895 remains unchanged for the ninth consecutiveyear and represents the lowest total municipal rate in Seminole County.Ad valorem taxable values, as provided by the Seminole County Property Appraiser, areprojected to increase 3.01% for FY 2022. At the proposed millage rate, this increase yields 247,855 more ad valorem revenue than the prior year.General Fund revenues, exclusive of ad valorem revenues, are projected conservatively inFY 2022, due mainly to utilization of a cautious approach in navigating the unknown futurefiscal effects of the COVID-19 pandemic.(Remainder of page intentionally left blank.)ii
BUDGET MESSAGEBudget in BriefRevenue Sources By FundReserves13.48%Internal Service Fund4.04%General Fund60.46%Enterprise Funds17.69%General FundSpecial Revenue FundsCapital Project Funds4.14%Capital Project FundsEnterprise FundsSpecial Revenue Funds0.19%Internal Service FundReservesFigure 1 – Total Sources 37,729,872(Remainder of page intentionally left blank.)iii
BUDGET MESSAGEAppropriations By FundEnterprise Funds24.87%Internal ServiceFund2.74%General Fund63.08%Capital ProjectFunds8.57%General FundSpecial Revenue FundsSpecial RevenueFunds0.74%Capital Project FundsEnterprise FundsInternal Service FundFigure 2 – Total Appropriations 37,729,872Debt ServiceThe City retired its only outstanding note, a Series 2012 Public Improvement Refunding RevenueNote, in FY 2020 and is therefore currently debt-free.Capital Projects Appropriations for FY 2022 General Fund capital projects total 735,077 and consist of ITupgrades, equipment, and capital improvements on our municipal facilities. Also includedherein is funding of 165,000 for the General Administrative Projects Reserve, to proactivelyfacilitate the repair/replacement of roofs and HVAC systems, as warranted.Capital carry forward projects in the General Fund for FY 2022 total 32,000, to fund ongoing additional street lighting.Our biennial road resurfacing project is scheduled for FY 2022. Funding in the amount of 1,500,000 is appropriated, accordingly, from the one-cent sales tax program.The Rinehart Road Improvement Project began in FY 2019 and continues in FY 2022,funded jointly by the City and Seminole County through the one-cent sales tax program.The total project allocation is 5.3 million. Improvements include Crystal Lake ElementarySchool vehicular access improvements, and various additional transportation improvementsalong the Rinehart corridor, as new associated development warrants.iv
BUDGET MESSAGE An appropriation of 236,000 is included in the Water & Sewer Fund to purchase and installpermanent emergency generators at Primera I Lift Station and Master Lift Station #2. Thisproject is part of our on-going commitment to provide permanent generator power towastewater lift stations to ensure continuity of service during times of power outages.The budget also provides funding of 300,000 for a new equipment storage canopy at thePublic Works facility warehouse.PersonnelThe proposed FY 2022 budget includes funding for (up to) 3% merit increases, based onemployee performance, calculated through the annual evaluation process. Funding is alsoprovided herein for the continuation of our employee recognition program. The proposed budgetalso provides for the addition of one (1) new Police Officer in FY 2022.Employee BenefitsThe City pays a single premium per employee for health insurance (based on the plan selected).For FY 2022, health insurance premiums are increasing a modest 0.40%. Overall claimsexperience for the Health Pool actually warrants a higher rate but is mitigated due in large part tothe Pool utilizing reserves to fund FY 2022 premiums, to assist its members in weathering thefiscal effects of the prior year. As always, we will continue to monitor our health insurance programand related costs, and make every effort to contain costs through various means such asemployee education, wellness programs, and cost sharing. Dental, long-term disability and lifeinsurance costs remain stable in FY 2022.Vehicle Replacement FundThe Vehicle Replacement Fund currently serves a fleet of 170 vehicles and large motorizedequipment. Each year, the proposed vehicle replacement schedule is scrutinized for not only ageor miles, but overall condition and projected reliability as well. Accordingly, eighteen (18) itemsare scheduled for replacement in FY 2022. The items include nine (9) Police vehicles, one (1)Public Works personnel vehicle, one (1) Public Works utility cart, one (1) Fire Preventionpersonnel vehicle, one (1) Building Division personnel vehicle, three (3) Parks utility carts, one(1) Parks mower, and one (1) Parks trailer.Budget CalendarA Commission Workshop to review and consider the Fiscal Year 2022 Proposed Budget isscheduled for July 15, 2021 at 5:00 PM, with additional meetings to be added as the Commissiondeems warranted.Subsequently, in accordance with Florida TRIM law, a tentative millage rate is required to beadopted by August 4, 2021. Thus, consideration of a tentative millage rate for adoption by theCommission is included on the July 15, 2021 regular Commission meeting agenda. This itemincludes my recommendation that the Commission establish a proposed millage rate for FY 2022of 3.5895 mills (unchanged from FY 2021), set the rolled-back rate at 3.5204 mills, and schedulev
BUDGET MESSAGEthe first public hearing for adoption of the FY 2022 budget for September 9, 2021, at 7:00 PM inthe Commission Chambers.AcknowledgmentsThe budget process and this resulting document could not have been completed without thesupport of the Mayor and Commission and the diligent and cooperative efforts of our DepartmentDirectors and staff. Our team is dedicated to providing cost-effective, efficient, innovative servicesto our community, and do so in an exceptional manner. They are simply the best at what they doand I would like to personally convey my heartfelt thanks to our entire team for their on-going dailyefforts, as well as their cooperation and support throughout this budget process.Kevin L. SmithCity Manager(Remainder of page intentionally left blank.)vi
BUDGET AT A GLANCEBUDGET SUMMARYCity of Lake Mary, Florida - Fiscal Year 2022DescriptionFund Balance, October 1GeneralFundSpecialRevenue 19,742,584 alProjectsEnterpriseFundsInternalServiceTotal AllFunds- 2,883,253 13,715,000 2,116,168 ,461470,364344,7555,737,4671,995,00037,729,872 18,753,838 679,342- 1,209,676 11,005,725 2,606,307 34,254,888 Revenues & Other Sources:Ad Valorem Tax - 3.5895Franchise & Utility TaxesLicenses & PermitsFines & ForfeituresIntergovernmentalCharges for ServicesOtherTransfers InTotal Revenues & Other SourcesExpenditures & Other Uses:General GovernmentFinanceBuildingPoliceFirePublic WorksParks & Rec/Facilities Maint.Water & SewerStormwaterVehicle MaintenanceCapital ProjectsDebt ServiceTransfers OutTotal Expenditures & Other UsesFund Balance, September 30 (Remainder of page intentionally left blank.)vii
MILLAGE AND TAXABLE VALUESQuick Facts Based on the preliminary taxable value estimate provided by the Seminole County PropertyAppraiser on June 10, 2021, ad valorem taxable values in the City rose to 2.89 billion, up3.01% from the prior year.The proposed millage rate of 3.5895 generates 9,856,779 in budgeted ad valoremrevenues for FY 2022.Each 1/10th of a mill generates 274,600 in ad valorem tax revenue.Historical PerspectiveFY 17FY 18FY 19 2,088.1 2,244.7% Change in Taxable Value5.52%New Construction Value(millions)ProposedFY 22FY 20FY 21 2,418.2 2,639.7 2,806.0 2,890.57.50%7.73%9.16%6.30%3.01% 38.8 32.6 34.8 86.5 51.8 29.5Millage k Rate3.46583.36283.33733.39093.42573.5204Adjusted Rolled-back Rate5.02054.89554.70764.51254.45254.5075Majority Vote Maximum Rate5.20885.04784.77684.66554.59594.7072Two-thirds Vote Maximum Rate5.72975.55265.25455.13215.05555.1779Property Tax Revenue (millions) 7.14 7.71 8.27 9.02 9.60 9.85Taxable Value (millions)Statutory (TRIM) Millage RatesRolled-back Rate. This rate provides the same property tax revenue as the prior year, plus taxrevenue on new construction. For FY 2022, this rate is 3.5204 and would generate ad valoremrevenue of 9,667,030.Adjusted Rolled-back Rate. This rate is used to calculate the new year Statutory MaximumRate(s). It is derived from the prior year tax proceeds with the prior year Maximum Rate dividedby the new year taxable value. For FY 2022, this rate is 4.5075 and would generate ad valoremrevenue of 12,377,610.Majority Vote Maximum Rate. This rate incorporates the Adjusted Rolled-back Rate modifiedfor the change in per capita Florida personal income, as reported each year by the Office ofEconomic and Demographic Research. This rate would require a majority vote to impose. ForFY 2022, this rate is 4.7072 and would generate ad valorem revenues of 12,925,986.Two-thirds Vote Maximum Rate. This rate represents 110% of the Maximum Rate and requiresa two-thirds (supermajority) vote to impose. For FY 2022, this rate is 5.1779 and would generatead valorem revenues of 14,218,530.viii
LAKE MARY AT A GLANCEForm of GovernmentAreaTotal Fiscal Year 2022 Proposed BudgetTaxable Property ValuationProposed Fiscal Year 2022 Millage RateCommission/Manager9.9 Square Miles 37,729,872 2,890,529,7243.5895PopulationService StatisticsUtilities (Active ewer3,045201716,538Solid Waste Collection AccountsResidentialResident StatisticsMedian AgePer Capita IncomeUnemployment RateCommercial5,140241Streets45.7Paved (miles) 42,017Unpaved (miles)4.7%Street LightsSchool Enrollment66.052.461,135Parks & RecreationCrystal Lake Elementary703Acreage72Lake Mary Elementary850Parks11Lake Mary Preparatory480Community Centers3Community DevelopmentTaxable Assessed ValuesLand Use Amendments/RezoningsLicense/Permit Reviews92020 2,639,739,7292019 2,418,182,385Building Development2018 2,244,780,890Total Permits Issued2,8902017 2,088,057,256Construction Inspections8,537754PoliceBusiness Tax ReceiptsSworn Officers4720202,574Civilians720192,185Reserve Officers520182,138Code Enforcement120172,016FireEmployeesEmergency Calls Answered4,810Medical Transports1,974Fire Stationsix482
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GENERAL FUNDThe General Fund is the general operating fund of the City. Accounted for in the General Fund areall resources and transactions except those required to be accounted for in another fund.
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City of Lake Mary, FloridaFiscal Year 2022 Operating BudgetRevenues and Expenditures Summary2020ActualDescriptionFund Balance, October 1 Revenues and Other Sources:Millage RateAd valorem taxesFranchise and utility taxesLicenses and permitsFines and forfeituresIntergovernmentalCharges for servicesOtherOperating transfers inTotal Revenues and Other Sources 2452,7491,350,00022,885,954 3,078,863609,32919,833,2502021AdjustedBudget 3.5895 43,976,181Increase (Decrease) in Fund BalanceFund Balance, September 3021,090,2273.5895Total Revenues & BalancesExpenditures and Other Uses:General GovernmentFinanceBuildingPoliceFirePublic WorksParks & Recreation and Facilities MaintEconomic IncentivesTransfers Out:Debt Service FundCapital Projects FundVehicle Replacement FundTotal Expenditures and Other ,605,973207,150 3.5895 42,381,159 895 42,381,159 87942,553,463 (1,256,977)(90,666)(90,666)(988,746)19,833,2501 19,742,584 19,742,584 18,753,838
City of Lake Mary, FloridaFiscal Year 2022 Operating BudgetSummary of RevenuesAccountCodeDescriptionMillage 20Ad Valorem TaxFranchise & Utility:Duke Energy - FranchiseFP&L - FranchisePropane - FranchiseSolid Waste - FranchiseTotal FranchiseDuke Energy - UtilityFP&L - UtilityTelecommunicationsPropane Gas - UtilityTotal UtilityTotal Franchise & UtilityLicenses and Permits:Business Tax ReceiptsBuilding PermitsElectrical PermitsPlumbing PermitsMechanical PermitsTotal Licenses & PermitsFines & Forfeitures:Court FinesFalse Alarm FeesViolation of Local OrdinancesTotal Fines & ForfeituresIntergovernmental:Local Option Gas TaxGrantsState Rev. Share/Gas TaxMobile Home LicenseAlcoholic Beverage License1/2 Cent Sales TaxFirefighter SupplementCounty Business LicenseTotal IntergovernmentalCharges for Services:Zoning FeesPolice ServicesRescue Transport FeesEvents Center RentalsSenior Center RevenuesCatering FeesCommunity CenterSummer Camp 2022Budget3.58953.58953.58953.5895 29,109,225 9,608,924 9,608,924 00068,000
City of Lake Mary, FloridaFiscal Year 2022 Operating BudgetSummary of cription2020ActualFarmers MarketSkate Park FeesSplash Park FeesPark RentalsSports Complex RentalsSoftball LeaguesConcession RevenuesTennis Center RevenuesTotal Charges for ServicesOther:InterestStreetlightingSale of Capital AssestsOther Miscellaneous RevenuesTotal Other RevenueTransfers In:Transfers from W&STotal Transfers ,350,0001,350,0001,350,0001,350,000Total General Fund ry Forward Fund al Available 43,976,181 42,381,159 42,381,159 42,553,4633
City of Lake Mary, FloridaFiscal Year 2022 Operating BudgetSummary of n2021AdjustedBudget2022BudgetGeneral GovernmentCity CommissionCity ManagerLegal ServicesCity ClerkGeneral AdministrationRisk ManagementCommunity DevelopmentInformation SystemsTotal General Government 395,5422,979,844 9,6822,906,919 9,6822,906,919 uilding nsSupport ServicesTotal 03,953FireFire Emergency OperationsFire PreventionTotal ,907Public WorksAdministrationStreet/SidewalksStorm/COVID ActivitiesTotal Public ,076Parks and RecreationParks and RecreationFacilities MaintenanceEvents CenterCommunity CenterSenior CenterTennis CenterTotal Parks and 6,615117,0083,764,093Transfers OutDebt Service FundCapital Projects FundVehicle Replacement FundTotal Transfers 25,000545,000100,000645,000Total General Fund 24,142,9314 22,638,575 22,638,575 23,799,625
CITY COMMISSIONMISSIONTo represent the citizens of Lake Mary in governing the City.GOALS1. To establish policies compatible with federal and state requirements and to make landdevelopment decisions consistent with the City of Lake Mary's Comprehensive Plan.2. To be responsive and understanding to the problems and needs of Lake Mary citizens.3. To represent the City before the state, county and other units of government in an effort toprotect Lake Mary's interests.2019PERFORMANCE MEASURESRegular meetings heldSpecial meetings heldPublic hearings heldRepresentation on other boardsWork sessions
The Vehicle Replacement Fund currently serves a fleet of 170 vehicles and large motorized equipment. Each year, the proposed vehicle replacement schedule is scrutinized for not only age or miles, but overall condition and projected reliability as well. Ac cordingly, eighteen (18) items are scheduled for replacement in FY 202.