09-26-18 Minutes Final Budget Hearing Final Budget Hearing
OCOEE CITY COMMISSION
Ocoee Commission Chambers
150 North Lakeshore Drive, Ocoee, FL
September 26, 2018 MINUTES 6:00 P.M.
I. CALL TO ORDER
Roll Call and Determination of Quorum—6:00 PM
Mayor Johnson called the final budget hearing to order at 6:00 p.m. in the Commission
Chambers of City Hall. City Clerk Sibbitt called roll and declared a quorum present.
Roll Call: Commissioner Grogan, Commissioner Wilsen, Mayor Johnson, Commissioner
Firstner and Commissioner Oliver
Also Present: City Manager Frank, City Attorney Cookson, City Clerk Sibbitt, Finance Director
Roberts and Finance Senior Administrative Assistant Hall
II. PUBLIC HEARING'
A) Announcement by Mayor Johnson - 6:04 PM
This is an advertised public hearing to finalize the budget and adopt a final millage rate for the
City of Ocoee. The City Commission has previously approved a tentative millage rate of 6.5000
mills, which represents a 17.2% increase in millage over the rolled-back rate of 5.3820 mills.
The adopted tentative millage rate is the maximum millage rate, which may be adopted by the
City Commission at the Final Budget Public Hearing tonight.
B) Briefing by Director of Finance on the percentage increase in millage under the
rolled-back rate necessary to fund the budget and the specific purpose for which ad
valorem tax revenues are being increased. 6:04 PM
Finance Director Roberts announced that the proposed operating budget for the City of Ocoee
for FY 2019 total $85,115,289. The proposed General Fund budget is $52,668,394 which reflects
the Tentative Millage Rate of 6.5000 mills. Ad Valorem taxes are being assessed to provide
funding for: operational expenses, capital purchases, debt service payments, and salaries
necessary to provide municipal services to the citizens and businesses of Ocoee. The
commission approved a tentative millage rate for FY 2019 of 6.5000 mills. This rate is higher
than the roll-back rate of 5.3820 mills and represents an increase in the millage over the roll-back
rate of 6.77%. The tentative millage rate generates about $2,774,275 more in revenues than the
roll-back rate. Of this amount $2,481,240 is undesignated and has been placed in the
contingency account. Adoption of the 6.5000 mills requires a majority vote by the commission.
The City Commission was provided revised budget pages that reflect changes discussed at the
Tentative Budget Hearing, including adjustments to the tentative millage rate as well as the
correction of mathematical errors. A few data entry errors that do not affect the bottom line were
corrected after the pages were printed and will be reflected in the final budget. An adjustment
was also made to the Water/Wastewater Fund, subsequent to publishing; those pages are in front
of them for review. The change has no effect on the millage rate.
Final Budget Hearing
September 26,2018
1. Comments by Citizens
Chris Atkins, 606 Ridgefield Ave., addressed the City Commission on concerns he had with
regards to the following: 1) Millage Rate comparisons of surrounding Cities, 2) Conducting
department audits within the City, 3) Fire Station in the Northwest Area and 4) Ad valorem fees.
Commissioner Grogan thanked Mr. Atkins for his comments and participation before the
Commission. He shared a Fire Station is needed in the northwest area and is currently being
proposed. He further validated his knowledge of the audit process and shared that he will
continue to have discussions with the City Manager about the audit as he does believe it needs to
be done.
Commissioner Wilsen thanked Mr. Atkins for his comments. She further encouraged Mr.
Atkins to go to the City's website to watch the last City Commission Meeting as a Fire Station
presentation was provided at that meeting.
Commissioner Firstner shared he had no comments.
Commissioner Oliver thanked Mr. Atkins and commented that he brought up good points with
regards to the comparison of millage rates. He further commented that he also supports an audit.
Brief discussion ensued with regards to free youth sports programs.
Mayor Johnson thanked Mr. Atkins and briefly commented on the sports programs offered by
the City. He further explained non-ad valorem fees and why they are collected by the City.
2. Comments by Commissioners -None
C) Amendments to the Proposed Tentative Budget
Commissioner Wilsen shared that she has a few questions with regards to individual items. She
commented that on page 72 she noticed that the Neighborhood Matching Grant item did not have
funds and she recalled at their last meeting they would remove funds from the Community Merit
Award Program but would retain the funds for the Neighborhood Grant Program. It was
answered that on page 42 she would find the Neighborhood Grant Funds under the City
Commission budget. Commissioner Wilsen further commented also on page 72 she noticed that
the Community Promotion line item increased from $22,000 to $35,000. Support Services
Director Butler explained that he combined two similar account lines; this change does not
increase his budget. Commissioner Wilsen commented that the cemetery is looking better but
she noticed that there were no funds budgeted for FY18/19. It was explained that there is
$20,000 still in the budget for this year which will carry-over as capital improvements for the
upcoming budget. Commissioner Wilsen further inquired about the columbarium in the
cemetery and if niches are being sold. City Clerk Sibbitt answered that they have sold almost
half of the available niches and can hopefully add another columbarium during the next budget
year.
Final Budget Hearing
September 26,2018
1. ;Motion(s) on Amendments to the Adopted Tentative Budget
Motion: Move to amend the tentative budget to remove the $2,481,240 from the
contingency fund; Moved by Commissioner Wilsen, seconded by Commissioner
Grogan. Motion carried 5-0.
2. Comments by Citizens -None
Mayor Johnson opened the floor for comments by citizens. No comments were made.
D) Announcement by Director of Finance of the proposed final millage rate and the
percent by which the proposed millage rate exceeds the rolled-back rate. This
percentage is the proposed final percentage increase in property taxes. 6:33 PM
Finance Director Roberts announced that the proposed final millage rate is 5.5000 mills and the
percent by which the proposed millage rate exceeds the rolled-back rate is 2.145%*. This
percentage is the proposed final percentage increase in property taxes.
*(The Florida Department of Revenue noticed a scrivener's error with the mathematical
calculation. The percent by which the proposed millage rate exceeds the rolled-back rate is
2.19% (((5.5000/5.3820)-1)*100)).
E) Adoption of Final Millage Rate - 6:34 PM
City Attorney Cookson announced the name of the taxing authority is the City of Ocoee. The
rolled-back millage rate is 5.3820 mills. The percentage by which the proposed millage rate
exceeds the rolled-back rate is 2.145%*. The millage rate proposed by the Ordinance is 5.5000
mills.
He further read the title of the ordinance.
The ordinance as adopted carries the following title:
ORDINANCE NO.2018-033
AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA, ESTABLISHING A
FINAL MILLAGE RATE OF 5.5000 MILLS FOR AD VALOREM TAXES FOR
THE CITY OF OCOEE FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2018, AND ENDING SEPTEMBER 30, 2019; PROVIDING FOR MILLAGE
ADJUSTMENT; PROVIDING FOR COLLECTION OF TAXES; PROVIDING
FOR 2.145%* INCREASE IN MILLAGE RATE OVER THE ROLLED-BACK
RATE; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE
DATE.
*(The Florida Department of Revenue noticed a scrivener's error with the mathematical
calculation. The percent by which the proposed millage rate exceeds the rolled-back rate is
2.19% (((5.5000/5.3820)-1)*100)). The ordinance title was corrected.
Final Budget Hearing
September 26, 2018
1. Comments by Citizens -None
Mayor Johnson opened the floor for comments by citizens. No comments were made.
2. Comments by Commissioners on Final Millage Rate-None
3. Motion to Adopt Ordinance No.2018-033, Setting Final Millage Rate - 6:36 PM
Motion: Move to adopt Ordinance No. 2018-033, setting a final millage rate of
5.5000 mills for Fiscal Year 2018-2019; Moved by Commissioner Firstner,
seconded by Commissioner Oliver. Motion carried 5-0.
F) Adoption of Final Budget-6:36 PM
City Attorney Cookson read the title of the ordinance.
The ordinance as adopted carries the following title:
ORDINANCE NO.2018-034
AN ORDINANCE OF THE CITY OF OCOEE, ORANGE COUNTY, FLORIDA,
ADOPTING A FINAL BUDGET FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2018, AND ENDING SEPTEMBER 30, 2019; PROVIDING FOR
SEVERABILITY; PROVIDING AN EFFECTIVE DATE.
1. Comments by Citizens -None
Mayor Johnson opened the floor for comments by citizens. No comments were made.
2. Comments by Commissioners on Final Budget-None
Mayor Johnson shared that he appreciates the City Manager, Finance Director, Department
Directors, and staff for all the efforts in getting the budget together. He further thanked those
residents in attendance for being involved.
3. Motion to Adopt Ordinance No.2018-034,Adopting Final Budget-6:38 PM
Motion: Move to adopt Ordinance No. 2018-034, approving a final budget for the
Fiscal Year beginning October 1, 2018 and ending September 30, 2019; Moved by
Commissioner Oliver, Seconded by Commissioner Wilsen. Motion passed 5-0.
III. ADJOURNMENT
The meeting was adjourned at 6:39 p.m.
APPROVED:
ZA`tti,t: 2c )o_ City of Ocoee
Melanie Sibbitt, City Clerk Rusty Joh soy ayor