ocean city 2014 budget workshop presentation

2014 Local Municipal Budget2014 Local Municipal Budgetp gp g

2014 Budget Summary2014 Budget Summary2014 Budget Summary2014 Budget Summary

20142014 20132013 $ Diff$ Diff % Diff% Diff$$ %%RevenuesRevenuesFund BalanceFund Balance 2,800,0002,800,000 3,043,7503,043,750 --243,750243,750 --8.01%8.01%, ,, , , ,, , ,,Local RevenuesLocal Revenues 17,978,70317,978,703 18,007,08418,007,084 --28,38128,381 --0.16%0.16%State AidState Aid 2,146,0482,146,048 2,146,0482,146,048 -- 0.0%0.0%, ,, , , ,, ,GrantsGrants 284,603284,603 284,603284,603 -- 0.0%0.0%Delinquent TaxesDelinquent Taxes 750,000750,000 950,000950,000 --200,000 200,000 --21.0%21.0%qq ,, ,, ,,Library Tax LevyLibrary Tax Levy 3,816,7853,816,785 3,878,9013,878,901 --62,11662,116 --1.6%1.6%Local Tax LevyLocal Tax Levy 44,934,39444,934,394 43,672,66443,672,664 1,261,7301,261,730 2.89%2.89%yy , ,, , , ,, , , ,, ,

TotalsTotals 72,710,53372,710,533 71,983,05071,983,050 727,483727,483 1.01%1.01%

RevenuesRevenuesRevenuesRevenues

2014 Budget Summary2014 Budget Summaryg yg y20142014 20132013 $ Diff$ Diff % Diff% Diff

AppropriationsAppropriations

Salaries & WagesSalaries & Wages 28,623,60028,623,600 28,002,10028,002,100 621,500621,500 2.22%2.22%

Other ExpensesOther Expenses 22,556,43522,556,435 21,287,37321,287,373 1,269,0621,269,062 5.96%5.96%

Statutory/DeferredStatutory/Deferred 6,650,1206,650,120 6,944,2236,944,223 --294,103294,103 --4.24%4.24%Statutory/DeferredStatutory/Deferred 6,650,1206,650,120 6,944,2236,944,223 294,103294,103 4.24%4.24%

GrantsGrants 331,330331,330 331,330331,330 -- 0.0%0.0%

C i l I F dC i l I F d 725 000725 000 725 000725 000 0 0%0 0%Capital Imp. FundCapital Imp. Fund 725,000725,000 725,000725,000 -- 0.0%0.0%

Debt ServiceDebt Service 12,574,04812,574,048 13,208,02413,208,024 --633,976633,976 --4.80%4.80%

2014 Budget Summary2014 Budget Summaryg yg y20142014 20132013 $ Diff$ Diff % Diff% Diff

A i iA i iAppropriationsAppropriationsR.U.T.R.U.T. 1,250,0001,250,000 1,485,0001,485,000 --235,000 235,000 --15.8%15.8%

TotalsTotals 72,710,53372,710,533 71,983,05071,983,050 727,483727,483 1.01%1.01%

Local TaxationLocal Taxation 44,934,39444,934,394 43,672,66443,672,664 1,261,7301,261,730 2.89%2.89%

Ratable BaseRatable Base 11,183,675,42911,183,675,429 11,316,442,06511,316,442,065 --132,766,636132,766,636 --1.17%1.17%

Tax RateTax Rate 40.1840.18 38.6038.60 1.5791.579 4.09%4.09%Tax RateTax Rate 40.1840.18 38.6038.60 1.5791.579 4.09%4.09%

AppropriationsAppropriationsAppropriationsAppropriations

2014 Anticipated Revenues2014 Anticipated Revenuespp2013 Budget2013 Budget 2013 Realized2013 Realized 2014 Budget2014 Budget

LiLi 410 000410 000 449 018449 018 430 000430 000LicensesLicenses 410,000410,000 449,018449,018 430,000430,000Fees & PermitsFees & Permits 875,000875,000 1,044,6621,044,662 950,000950,000

llMunicipal CourtMunicipal Court 785,000785,000 632,572632,572 630,000630,000Int. & Costs on TaxesInt. & Costs on Taxes 245,000245,000 337,203337,203 255,000255,000Parking RegulationsParking Regulations 2,800,0002,800,000 2,786,3542,786,354 2,785,0002,785,000Int. on InvestmentsInt. on Investments 8,0008,000 5,4455,445 5,0005,000Beach FeesBeach Fees 3,950,0003,950,000 3,901,4603,901,460 3,900,0003,900,000

Rent/Sale of PropertyRent/Sale of Property 190,000190,000 170,299170,299 170,000170,000Airport FeesAirport Fees 145,000145,000 139,847139,847 135,000135,000


Boat Ramp FeesBoat Ramp Fees 30,00030,000 32,07432,074 32,00032,000

Aquatic & FitnessAquatic & Fitness 1,000,0001,000,000 1,064,2891,064,289 1,025,0001,025,000

Smoke DetectorsSmoke Detectors 175,000175,000 181,460181,460 175,000175,000

EMSEMS 580,000580,000 712,551712,551 630,000630,000

State AidState Aid 2,146,0482,146,048 2,146,0482,146,048 2,146,0482,146,048

Construction CodeConstruction Code 650,000650,000 1,094,4721,094,472 950,000950,000Construction CodeConstruction Code 650,000650,000 1,094,4721,094,472 950,000950,000

Upper Twp. DispatchUpper Twp. Dispatch 222,789222,789 222,789222,789 222,789222,789

LibLib 209 019209 019 209 019209 019 222 323222 323LibraryLibrary-- Contracted ServicesContracted Services 209,019209,019 209,019209,019 222,323222,323


LibLib 1 140 9511 140 951 1 140 9511 140 951 1 593 7661 593 766LibraryLibrary-- Return to TaxpayerReturn to Taxpayer 1,140,9511,140,951 1,140,9511,140,951 1,593,7661,593,766OCTD StaffingOCTD Staffing 25,00025,000 25,00025,000 25,00025,000GG 284 603284 603 284 603284 603 284 603284 603GrantsGrants 284,603284,603 284,603284,603 284,603284,603Hurricane SandyHurricane Sandy 842,000842,000 842,000842,000 418,500418,500

ddCapital FundsCapital Funds 600,000600,000 600,000600,000 300,000300,000Capital FundsCapital Funds-- NotesNotes 3,124,3253,124,325 3,124,3253,124,325 3,124,3253,124,325Total Local RevenuesTotal Local Revenues 20,437,73520,437,735 21,146,44721,146,447 20,409,35420,409,3542013 Excess Revenue2013 Excess Revenue 708,712708,712

Delinquent TaxesDelinquent Taxes 950,000950,000 1,110,7471,110,747 750,000750,000

2014 Increases in Revenues2014 Increases in Revenues

Amount to be raised by TaxationAmount to be raised by Taxation-- CityCity $1,261,730$1,261,730

Misc. Revenues AnticipatedMisc. Revenues Anticipated $395,119$395,119

Fund BalanceFund Balance $300,000$300,000

GrantsGrants $0.00$0.00

State AidState Aid $0.00$0.00

Amount to be raised by TaxationAmount to be raised by Taxation-- LibraryLibrary $$--62,11662,116

R i f D li TR i f D li T $$ 200 000200 000Receipts from Delinquent TaxesReceipts from Delinquent Taxes $$--200,000200,000

Sandy Anticipated ReimbursementsSandy Anticipated Reimbursements $$ 125 250125 250Sandy Anticipated ReimbursementsSandy Anticipated Reimbursements $$--125,250125,250

Sandy Accelerated ReimbursementsSandy Accelerated Reimbursements $$--842,000842,000

TOTAL BUDGET INCREASETOTAL BUDGET INCREASE $727,483$727,483

History of Fund BalanceHistory of Fund BalanceHistory of Fund BalanceHistory of Fund Balance

20052005 20062006 20072007 20082008 20092009Balance 1/1/FYBalance 1/1/FY 4,989,4234,989,423 4,732,4414,732,441 5,481,8155,481,815 5,340,2215,340,221 4,803,6724,803,672Utilized in Utilized in BudgetBudget

3,430,0003,430,000 3,185,0003,185,000 3,200,0003,200,000 2,390,0042,390,004 2,067,0002,067,000gg

Balance Balance RemainingRemaining

1,559,4231,559,423 1,547,4411,547,441 2,281,8152,281,815 2,950,2172,950,217 2,736,6722,736,672

% Used% Used 68.75%68.75% 67.30%67.30% 58.37%58.37% 44.75%44.75% 43.03%43.03%68.75%68.75% 67.30%67.30% 58.37%58.37% 44.75%44.75% 43.03%43.03%% Remaining% Remaining 31.25%31.25% 32.70%32.70% 41.63%41.63% 55.25%55.25% 56.97%56.97%

Local Municipal Local Municipal BudgetsBudgets

51,791,08551,791,085 52,621,28352,621,283 56,306,98156,306,981 60,097,23060,097,230 62,054,41662,054,416

% Remaining to % Remaining to 3.01%3.01% 2.94%2.94% 4.05%4.05% 4.91%4.91% 4.41%4.41%BudgetBudget

History of Fund BalanceHistory of Fund Balanceyy

20102010 20112011 20122012 20132013 2014*2014*B lB l 5 236 4865 236 486 5 431 3375 431 337 5 032 6085 032 608 4 638 1614 638 161 5 811 6665 811 666Balance Balance 1/1/FY1/1/FY

5,236,4865,236,486 5,431,3375,431,337 5,032,6085,032,608 4,638,1614,638,161 5,811,6665,811,666

Utilized in Utilized in BudgetBudget

2,327,0752,327,075 2,550,0002,550,000 2,500,0002,500,000 3,043,7503,043,750 2,800,0002,800,000

Balance Balance RemainingRemaining

2,909,4112,909,411 2,881,3392,881,339 2,532,6082,532,608 1,594,4111,594,411 3,011,6663,011,666

% Used% Used 44.44%44.44% 46.95%46.95% 49.68%49.68% 62.62%62.62% 48.18%48.18%% Remaining% Remaining 55.56%55.56% 53.05%53.05% 50.32%50.32% 34.38%34.38% 51.82%51.82%

Local Municipal Local Municipal BudgetsBudgets

63,938,94963,938,949 68,840,92868,840,928 68,021,82568,021,825 70,907,95070,907,950 72,710,53372,710,533

% Remaining to % Remaining to B dB d

4.55%4.55% 4.19%4.19% 3.72%3.72% 2.25%2.25% 4.14%4.14%BudgetBudget

*Per AFS

History of Fund BalanceHistory of Fund Balanceyy

Fund Balance RemainingFund Balance Remaininggg

How is Fund Balance Replenished?How is Fund Balance Replenished?How is Fund Balance Replenished?How is Fund Balance Replenished?

Collecting Revenues in excess of what isCollecting Revenues in excess of what isCollecting Revenues in excess of what is Collecting Revenues in excess of what is anticipated (MRA)anticipated (MRA)Misc Revenues Not Anticipated (MRNA)Misc Revenues Not Anticipated (MRNA)Misc. Revenues Not Anticipated (MRNA)Misc. Revenues Not Anticipated (MRNA)Collecting Taxes in excess of the anticipated %, Collecting Taxes in excess of the anticipated %,

k R f U ll d T (RUT)k R f U ll d T (RUT)a.k.a. Reserve for Uncollected Taxes (RUT)a.k.a. Reserve for Uncollected Taxes (RUT)Receipts from Delinquent Taxes (RDT’s)Receipts from Delinquent Taxes (RDT’s)Expired Appropriations from 2012Expired Appropriations from 2012Canceled Appropriations/Accounts from 2013Canceled Appropriations/Accounts from 2013Canceled Appropriations/Accounts from 2013Canceled Appropriations/Accounts from 2013

Why leave a Fund Balance Reserve?Why leave a Fund Balance Reserve?Why leave a Fund Balance Reserve?Why leave a Fund Balance Reserve?

Stability of future operations and budgetsStability of future operations and budgetsy p gy p gFund Balance can be used to fund an unanticipated Fund Balance can be used to fund an unanticipated emergencyemergencyA Reserve Provides Cash Flow for the MunicipalityA Reserve Provides Cash Flow for the MunicipalityRevenues are not collected consistently during the fiscal Revenues are not collected consistently during the fiscal yearyearPayrolls exceed $1 million every 2 weeksPayrolls exceed $1 million every 2 weeksTh Cit i th p i t f ll t id iTh Cit i th p i t f ll t id iThe City is the paying agent for all outside agencies: The City is the paying agent for all outside agencies: County, School, Library, SID’sCounty, School, Library, SID’sKey indicator to bond rating agenciesKey indicator to bond rating agenciesKey indicator to bond rating agenciesKey indicator to bond rating agencies

Total 2013 Tax RateTotal 2013 Tax Rate-- 84.2 Cents84.2 CentsTotal 2013 Tax RateTotal 2013 Tax Rate 84.2 Cents84.2 Cents

What’s a Penny???What’s a Penny???What s a Penny???What s a Penny???

A penny to the Municipal tax rate is a fraction ofA penny to the Municipal tax rate is a fraction ofA penny to the Municipal tax rate is a fraction of A penny to the Municipal tax rate is a fraction of the ratable base, in 2014 a penny to the O.C. tax the ratable base, in 2014 a penny to the O.C. tax rate = $1,118,000 (Ratable base is 11.18 billion)rate = $1,118,000 (Ratable base is 11.18 billion)( )( )1/10 of a penny = $111,8001/10 of a penny = $111,800

----------------------------------------------------------------------A penny to a taxpayer = $10 per $100,000 of A penny to a taxpayer = $10 per $100,000 of property, or $50 for a $500,000 homeproperty, or $50 for a $500,000 homeproperty, or $50 for a $500,000 homeproperty, or $50 for a $500,000 homeThe 2014 proposed local tax increase of 1.57 cents The 2014 proposed local tax increase of 1.57 cents means a $78.50 increase to a $500,000 homemeans a $78.50 increase to a $500,000 homemeans a $78.50 increase to a $500,000 homemeans a $78.50 increase to a $500,000 home

Ratable Trends & Tax RevenueRatable Trends & Tax RevenueR blR bl II L l T RL l T RRatablesRatables IncreaseIncrease Local Tax RateLocal Tax Rate

20022002 3,660,499,4213,660,499,421 97,676,09297,676,092 72.972.92003*2003* 7,411,270,164 7,411,270,164 129,800,600129,800,600 41.241.220042004 7,549,955,6637,549,955,663 138,685,499138,685,499 41.641.620052005 7 774 231 8347 774 231 834 224 276 171224 276 171 43 243 220052005 7,774,231,8347,774,231,834 224,276,171224,276,171 43.243.220062006 8,014,307,3038,014,307,303 240,075,469240,075,469 44.444.420072007 8,249,356,7648,249,356,764 235,049,461235,049,461 46.546.5

*Revaluation

Years

2008*2008* 12,740,485,93312,740,485,933 88,478,30088,478,300 33.233.220092009 12,820,330,39212,820,330,392 79,844,45979,844,459 34.934.920102010 12 852 616 04612 852 616 046 32 285 65432 285 654 35 935 920102010 12,852,616,04612,852,616,046 32,285,65432,285,654 35.935.920112011 12,852,929,49212,852,929,492 313,446313,446 33.833.8

2012*2012* 12,171,789,84712,171,789,847 --681,139,645681,139,645 35.635.62013*2013* 11,316,442,06511,316,442,065 --855,347,782855,347,782 38.638.62014*2014* 11,183,675,42911,183,675,429 --132,766,636132,766,636 40.1840.18

Ratable ChangesRatable ChangesRatable ChangesRatable Changes

$11,316,442,065$11,316,442,065 2013 Ratable Base2013 Ratable Base$11,183,675,429$11,183,675,429 2014 Ratable Base2014 Ratable Base$ $ -- 132,766,636132,766,636 (Decrease in Ratables)(Decrease in Ratables)

$ $ -- 15,521,60015,521,600 207 Tax Appeals from 2013207 Tax Appeals from 2013, ,, , pppp$ $ -- 183,623,201183,623,201 2014 Compliance Plan (4,512)2014 Compliance Plan (4,512)$ $ -- 15,267,53615,267,536 Demos/Misc. AdjustmentsDemos/Misc. Adjustments$$ 5, 67,5365, 67,536 e os/ sc. djust e tse os/ sc. djust e ts$ + 81,645,701$ + 81,645,701 Added AssessmentsAdded Assessments$$ -- 132 766 636132 766 636$ $ 132,766,636132,766,636

2014 Tax Rate Increase2014 Tax Rate Increase2014 Tax Rate Increase2014 Tax Rate Increase

2014 Proposed Budget2014 Proposed Budget 2014 “What if” Budget2014 “What if” Budget2014 Proposed Budget2014 Proposed Budget

44,934,39444,934,394

2014 What if Budget2014 What if Budget

44,934,39444,934,394_ 44,934,394___ 44,934,394__11,183,675,42911,183,675,429

44,934,394__44,934,394__11,316,442,06511,316,442,065

= 40.18 cents= 40.18 cents = 39.71 cents= 39.71 cents

Increase of 1.579 cents from Increase of 1.579 cents from 20132013

Increase of 1.107 cents from Increase of 1.107 cents from 20132013

Assessments & Your TaxesAssessments & Your TaxesAssessments & Your TaxesAssessments & Your Taxes$500k House that stayed the $500k House that stayed the

same for 2014same for 2014$500k House with an average $500k House with an average

reduction for 2014reduction for 2014same for 2014same for 2014

20132013

reduction for 2014reduction for 2014

2013201320132013$500,000 x 38.6 = $1,930$500,000 x 38.6 = $1,930

20132013$500,000 x 38.6 = $1,930$500,000 x 38.6 = $1,930

20142014$500,000 x 40.18 = $2,009$500,000 x 40.18 = $2,009

20142014$459,300 x 40.18 = $1,845$459,300 x 40.18 = $1,845

Increase of $79.00Increase of $79.00 Decrease of $Decrease of $--85.0085.00

Sandy’s Budget ImpactSandy’s Budget ImpactSandy s Budget ImpactSandy s Budget Impact

2013 Budget2013 Budget

$3,625,000 Emergency Authorized in late 2012, which must be $3,625,000 Emergency Authorized in late 2012, which must be paid down over a maximum of 5 years, or $725,000 per yearpaid down over a maximum of 5 years, or $725,000 per yearp y p yp y p y$725,000 was budgeted on the expense side in 2013$725,000 was budgeted on the expense side in 2013$543,750 was budgeted as a revenue, taken out of fund balance$543,750 was budgeted as a revenue, taken out of fund balance

($725,000 x 75% = $543,750)($725,000 x 75% = $543,750)

The $543,750 was realized and replenished to fund balance in The $543,750 was realized and replenished to fund balance in 2013, plus another $842,000 in FEMA reimbursements2013, plus another $842,000 in FEMA reimbursements2013, plus another $842,000 in FEMA reimbursements2013, plus another $842,000 in FEMA reimbursementsThe remaining unspent balance of $198k in the emergency The remaining unspent balance of $198k in the emergency account was also canceled in 2013account was also canceled in 2013



$3,625,000 Original Emergency Authorization$3,625,000 Original Emergency Authorization$3,625,000 Original Emergency Authorization$3,625,000 Original Emergency Authorization--725,000 Statutory minimum pay down725,000 Statutory minimum pay down--842,000 Accelerated FEMA reimbursements842,000 Accelerated FEMA reimbursements--198,000198,000 Canceled balance also used to pay down noteCanceled balance also used to pay down note

$1,860,000 Outstanding Emergency Note 12/31/13$1,860,000 Outstanding Emergency Note 12/31/13



$1,860,000 Outstanding Emergency Note 12/31/13$1,860,000 Outstanding Emergency Note 12/31/13

$ 465,000 Statutory minimum appropriation (1/4$ 465,000 Statutory minimum appropriation (1/4thth of note) of note)

$ 418,500 Anticipated Revenue (90% of appropriation)$ 418,500 Anticipated Revenue (90% of appropriation)

$ 725,000 2013 Budget Appropriation$ 725,000 2013 Budget Appropriation$ 465,000$ 465,000 2014 Budget Appropriation2014 Budget Appropriation$$ 260 000 A i i R d i d f d260 000 A i i R d i d f d$$--260,000 Appropriation Reduction due to faster note pay down260,000 Appropriation Reduction due to faster note pay down

Capital Budget ImpactCapital Budget ImpactCapital Budget ImpactCapital Budget Impact

2013 Budget2013 Budget$3,124,325 Was in the budget as Reserve for Debt $3,124,325 Was in the budget as Reserve for Debt

Service/Payment of Notes….mostly made up of:Service/Payment of Notes….mostly made up of:

$1,950,000 Final payment from the Library for the expansion $1,950,000 Final payment from the Library for the expansion

$1,084,750 FEMA reimbursement to pay off Waverly $1,084,750 FEMA reimbursement to pay off Waverly GeotubesGeotubesfrom the November 2009 Nor’easterfrom the November 2009 Nor’easter

These two items will not be in the 2014 budget, but are assumed at These two items will not be in the 2014 budget, but are assumed at the moment for a more realistic comparison of the two budgets. the moment for a more realistic comparison of the two budgets. By Introduction the 2014 budget will do down by approx. $3 mil.By Introduction the 2014 budget will do down by approx. $3 mil.

2014 Local Municipal Budget2014 Local Municipal BudgetEnd of Workshop #1End of Workshop #1

2014 Local Municipal Budget2014 Local Municipal BudgetWorkshop #2Workshop #2

2014 Increases in Expenses2014 Increases in ExpensesHealth InsuranceHealth Insurance $915,000$915,000Salaries & WagesSalaries & Wages $621,500$621,500Debt ServiceDebt Service $208,023$208,023General Liability InsuranceGeneral Liability Insurance $152,650$152,650Departmental Other ExpensesDepartmental Other Expenses $99,160$99,160Citywide ExpensesCitywide Expenses $83,050$83,050UtilitiesUtilities $62,000$62,000City Clerk Other ExpenseCity Clerk Other Expense $57 100$57 100City Clerk Other ExpenseCity Clerk Other Expense $57,100$57,100FICA/UnemploymentFICA/Unemployment $10,800$10,800GrantsGrants --Capital Improvement FundCapital Improvement Fund --Workers Compensation InsuranceWorkers Compensation Insurance $$--8,9508,950Trash/Tipping/RecyclingTrash/Tipping/Recycling $$--28,83228,832PensionsPensions $$--44,90344,903

2014 Increases in Expenses2014 Increases in Expensespp

Library AppropriationLibrary Appropriation $$--62,11662,116Reserve for Uncollected TaxesReserve for Uncollected Taxes $$--235,000235,000

Hurricane Sandy EmergencyHurricane Sandy Emergency $$--260 000260 000Hurricane Sandy EmergencyHurricane Sandy Emergency $$ 260,000260,000Sandy Accelerated Note Pay DownSandy Accelerated Note Pay Down $$--842,000842,000

TOTAL BUDGET INCREASETOTAL BUDGET INCREASE $727 483$727 483TOTAL BUDGET INCREASETOTAL BUDGET INCREASE $727,483$727,483

2014 Increases in Revenues2014 Increases in Revenues

Amount to be raised by TaxationAmount to be raised by Taxation-- CityCity $1,261,730$1,261,730

Misc. Revenues AnticipatedMisc. Revenues Anticipated $395,119$395,119

Fund BalanceFund Balance $300,000$300,000

GrantsGrants $0.00$0.00

State AidState Aid $0.00$0.00

Amount to be raised by TaxationAmount to be raised by Taxation-- LibraryLibrary $$--62,11662,116

R i f D li TR i f D li T $$ 200 000200 000Receipts from Delinquent TaxesReceipts from Delinquent Taxes $$--200,000200,000

Sandy Anticipated ReimbursementsSandy Anticipated Reimbursements $$ 125 250125 250Sandy Anticipated ReimbursementsSandy Anticipated Reimbursements $$--125,250125,250

Sandy Accelerated ReimbursementsSandy Accelerated Reimbursements $$--842,000842,000

TOTAL BUDGET INCREASETOTAL BUDGET INCREASE $727,483$727,483

History of Pension CostsHistory of Pension CostsHistory of Pension CostsHistory of Pension Costs

20032003 20042004 20052005 20062006 20072007 2008200820032003 20042004 20052005 20062006 20072007 20082008PFRSPFRS

’08=100%’08=100%235,000235,000 423,000423,000 708,521708,521 1,195,0001,195,000 1,783,3161,783,316 2,253,2682,253,268

PERSPERS’08=80%’08=80%

71,00071,000 76,00076,000 148,628148,628 287,000287,000 374,558374,558 660,558660,558

CPFRSCPFRS 27,00027,000 18,00018,000 1,0001,000 1,0001,000 7,5007,500 7,5007,500

TOTALSTOTALS 333,000333,000 517,000517,000 857,150857,150 1,483,0001,483,000 2,165,3742,165,374 2,921,3262,921,326

VARIANCEVARIANCE +184,000+184,000 +340,150+340,150 +625,850+625,850 +682,374+682,374 +755,952+755,952,, ,, ,, ,, ,,

History of PensionsHistory of PensionsHistory of PensionsHistory of Pensions20092009 20102010 20112011 20122012 20132013 20142014

PFRSPFRSFully FundedFully Funded

In 2008In 2008

2,552,6442,552,644 2,633,4132,633,413 2,941,6372,941,637 2,695,2602,695,260 2,921,0582,921,058 2,825,0142,825,014

PERSPERSFully FundedFully Funded

In 2009In 2009

927,178927,178 1,037,9091,037,909 1,247,5641,247,564 1,337,2451,337,245 1,270,2881,270,288 1,315,4061,315,406

CPFRSCPFRS 8,8008,800 8,8008,800 8,8008,800 9,6459,645 8,9778,977 --

TOTALSTOTALS 3,488,6223,488,622 3,680,1223,680,122 4,198,0014,198,001 4,042,1504,042,150 4,200,3234,200,323 4,140,4204,140,420

PercentPercent 19.4%19.4% 5.5%5.5% 14.1%14.1% --3.7%3.7% 3.7%3.7% --1.4%1.4%

VarianceVariance +567 296+567 296 +191 500+191 500 +517 879+517 879 155 884155 884 +158 173+158 173 59 90359 903VarianceVariance +567,296+567,296 +191,500+191,500 +517,879+517,879 --155,884155,884 +158,173+158,173 --59,90359,903

History of Health InsuranceHistory of Health Insurance

Budgeted Budgeted ExpendedExpended% Budget % Budget IncreaseIncrease

% Expended % Expended IncreaseIncrease

20042004 4 540 0004 540 000 4 559 7664 559 76620042004 4,540,0004,540,000 4,559,7664,559,76620052005 5,045,0005,045,000 4,409,0184,409,018 11.1%11.1% --3.3%3.3%20062006 4,550,0004,550,000 4,542,2714,542,271 --9.8%9.8% 3.0%3.0%20072007 5,170,0005,170,000 5,485,0055,485,005 13.6%13.6% 20.75%20.75%20082008 6,019,2006,019,200 6,009,8436,009,843 16.4%16.4% 9.57%9.57%*2009*2009 5,853,0005,853,000 5,256,8695,256,869 --2.76%2.76% --12.53%12.53%20102010 5,866,0005,866,000 5,631,2905,631,290 0.22%0.22% 7.12%7.12%20112011 6 115 0006 115 000 5 903 9945 903 994 4 2%4 2% 4 8%4 8%20112011 6,115,0006,115,000 5,903,9945,903,994 4.2%4.2% 4.8%4.8%20122012 6,597,0006,597,000 6,408,8016,408,801 7.9%7.9% 8.6%8.6%*2013*2013 6,125,0006,125,000 5,973,0895,973,089 --7.15%7.15% --6.8%6.8%, ,, , , ,, ,20142014 7,040,0007,040,000 14.94%14.94%

*City Changed Health Benefit Programs

2013 Debt Service & Capital2013 Debt Service & Capital0 3 ebt Se v ce & Cap ta0 3 ebt Se v ce & Cap ta

Bond PrincipalBond Principal $7,525,000$7,525,000pp $ , ,$ , ,Bond InterestBond Interest $1,827,550$1,827,550Interest on Notes (BAN’s)Interest on Notes (BAN’s) $427,250$427,250Green Acres Trust ProgramGreen Acres Trust Program $54,822$54,822

TOTAL DEBT SERVICETOTAL DEBT SERVICE $9,834,622$9,834,622

5% Down payment for Ordinances5% Down payment for Ordinances $600,000$600,0005% Down payment for Ordinances 5% Down payment for Ordinances $600,000$600,000CIF Small Equipment OrdinanceCIF Small Equipment Ordinance $125,000$125,000

TOTAL CAPITAL TOTAL CAPITAL $725,000$725,000IMPROVEMENT FUNDIMPROVEMENT FUND

Total Debt Service AnnuallyTotal Debt Service AnnuallyTotal Debt Service AnnuallyTotal Debt Service AnnuallyYearYear Debt ServiceDebt Service % Increase% Increase

20082008 $7,125,000$7,125,000 4.2%4.2%20092009 $7,561,315 $7,561,315 6.1%6.1%$ , ,$ , ,20102010 $7,812,967 $7,812,967 3.3%3.3%20112011 $7 975 087$7 975 087 2 1%2 1%20112011 $7,975,087$7,975,087 2.1%2.1%20122012 $8,320,220$8,320,220 4.3%4.3%20132013 $9,626,599$9,626,599 15.7%15.7%20142014 $9,834,622$9,834,622 2.1%2.1%, ,, ,

AVERAGE = 5.4%AVERAGE = 5.4%

History of Library AppropriationHistory of Library AppropriationHistory of Library AppropriationHistory of Library Appropriation

History of Full Time StaffingHistory of Full Time Staffing20032003 20042004 20052005 20062006 20072007 20082008

Administration 1313 1313 1313 1212 1212 12

Community Services 3030 2727 2727 2626 2525 16

Community Development 2020 2020 2020 2121 -- -

Planning & Engineering -- -- -- -- 2626 25

Legal -

Statutory Offices 1111 1010 1010 1010 1010 10Statutory Offices 1111 1010 1010 1010 1010 10

Financial Management 1616 1616 1515 1515 1616 15

Police Department 7878 7878 7676 7676 7676 72

Fire & Rescue 6666 6666 6666 6666 6666 64

Public Works 6060 5858 5555 5454 4343 50

Grant Positions 33 33 33 33 -- -

TOTAL 297297 291291 285285 283283 274274 264

History of Full Time StaffingHistory of Full Time Staffing2009 2010 2011 2012 2013 2014

Administration 12 12 15 15 16 20C i S i 16 16 31 30 30Community Services 16 16 31 30 30 -

Community Operations - - - - - 81

Planning & Engineering 25 24 - - - -

Legal - 1 1 1 1 1S Offi 10 10 10 10 10 9Statutory Offices 10 10 10 10 10 9Financial Management 15 14 14 13 13 12Police Department 72 72 71 72 71 70pFire & Rescue 64 62 62 61 63 63

Public Works 50 50 46 50 50 -Grant Positions - - - - - -TOTAL 264 261 250 252 254 256

Department of AdministrationDepartment of AdministrationDepartment of AdministrationDepartment of Administration2014 Budget reflects reorganization changes2014 Budget reflects reorganization changes

Engineering went to Community OperationsEngineering went to Community OperationsNew Division Public Relations & InformationNew Division Public Relations & Information

Includes the POPS OrchestraIncludes the POPS Orchestra

20 Full Time Personnel20 Full Time Personnel7,758 PPT Hours7,758 PPT HoursOE: up $19 910OE: up $19 910OE: up $19,910OE: up $19,910Includes offices of the Mayor, BA, HR, Includes offices of the Mayor, BA, HR, Purchasing OEM Capital Planning IT PR &Purchasing OEM Capital Planning IT PR &Purchasing, OEM, Capital Planning, IT, PR & Purchasing, OEM, Capital Planning, IT, PR & Information, Neighborhood & Social ServicesInformation, Neighborhood & Social Services

Department ofDepartment of Community OperationsCommunity OperationsDepartment of Department of Community OperationsCommunity Operations

2014 Budget reflects reorganization changes2014 Budget reflects reorganization changesg g gg g gEngineering moved from AdministrationEngineering moved from AdministrationAll of the former Public Works DepartmentAll of the former Public Works DepartmentppAll of the former Community Services Department All of the former Community Services Department except for Public Relations & Info, POPS, and except for Public Relations & Info, POPS, and ppNeighborhood & Social ServicesNeighborhood & Social Services

81 Full Time Personnel81 Full Time Personnel56,858 PPT Hours 56,858 PPT Hours (41,000 of which are at the A&F Center)(41,000 of which are at the A&F Center)

OE: up $62 250OE: up $62 250OE: up $62,250OE: up $62,250

Department of CommunityDepartment of Community OperationsOperationsDepartment of Community Department of Community OperationsOperations

Includes the Divisions of:Includes the Divisions of:Includes the Divisions of: Includes the Divisions of: Community Operations AdministrationCommunity Operations AdministrationEnvironmental OperationsEnvironmental OperationsFacility MaintenanceFacility MaintenanceField OperationsField OperationsFleet MaintenanceFleet MaintenanceAquatic & Fitness Center Aquatic & Fitness Center Recreation & Leisure ProgramsRecreation & Leisure ProgramsMusic Pier OperationsMusic Pier OperationsMusic Pier OperationsMusic Pier OperationsPlanning, Zoning, Municipal Code & LicensingPlanning, Zoning, Municipal Code & LicensingConstruction CodeConstruction CodeEngineering & Project ManagementEngineering & Project Management

Department of LawDepartment of LawDepartment of LawDepartment of Law

2014 Budget is down $12 0002014 Budget is down $12 0002014 Budget is down $12,000 2014 Budget is down $12,000 1 Full Time Solicitor and 1 Part Time 1 Full Time Solicitor and 1 Part Time ProsecutorProsecutorProsecutorProsecutorOE: down $13,000 from 2013OE: down $13,000 from 2013S&W: up $1,000S&W: up $1,000

Department of Financial ManagementDepartment of Financial ManagementDepartment of Financial ManagementDepartment of Financial Management

2014 Budget is up $49 3002014 Budget is up $49 3002014 Budget is up $49,300 2014 Budget is up $49,300 12 Full Time Personnel, down 1 from 201312 Full Time Personnel, down 1 from 20131 0 6 PPT H1 0 6 PPT H17,076 PPT Hours17,076 PPT HoursOE: up $40,300 OE: up $40,300 (increased contributions to Museum & Arts Center)(increased contributions to Museum & Arts Center)

S&W: up $9,000 S&W: up $9,000 Includes Accounting & Payroll Tax AssessmentIncludes Accounting & Payroll Tax AssessmentIncludes Accounting & Payroll, Tax Assessment Includes Accounting & Payroll, Tax Assessment & Collection, Revenue Collection, Beach Fees, & Collection, Revenue Collection, Beach Fees, Parking and AirportParking and AirportParking and AirportParking and Airport

Statutory OfficesStatutory Officesyy

City ClerkCity Clerk3 F ll Time Personnel same as 20133 F ll Time Personnel same as 20133 Full Time Personnel, same as 20133 Full Time Personnel, same as 20131,040 PPT Hours 1,040 PPT Hours OE: up $57,100 due to Municipal Election YearOE: up $57,100 due to Municipal Election YearOE: up $57,100 due to Municipal Election YearOE: up $57,100 due to Municipal Election YearS&W: up $17,000 S&W: up $17,000 (currently overlap with pending retirement)(currently overlap with pending retirement)

Municipal CourtMunicipal Court6 Full Time Personnel, down 1 from 20136 Full Time Personnel, down 1 from 20132 912 PPT H2 912 PPT H2,912 PPT Hours 2,912 PPT Hours (increased due to FT reduction)(increased due to FT reduction)

OE: up $1,000 OE: up $1,000 S&W: down $70 000S&W: down $70 000S&W: down $70,000 S&W: down $70,000

Department of Fire & Rescue ServicesDepartment of Fire & Rescue ServicesDepartment of Fire & Rescue ServicesDepartment of Fire & Rescue Services

2013 Budget is up $21 5002013 Budget is up $21 5002013 Budget is up $21,5002013 Budget is up $21,50059 Full Time Firefighters, same as 201359 Full Time Firefighters, same as 20133 F ll Ti R EMT’ 20133 F ll Ti R EMT’ 20133 Full Time Rescue EMT’s, same as 20133 Full Time Rescue EMT’s, same as 20131 Full Time Clerical, same as 20131 Full Time Clerical, same as 2013OE: up $25,500 OE: up $25,500 S&W: down $4 000S&W: down $4 000S&W: down $4,000 S&W: down $4,000 This budget includes Lifeguard OperationsThis budget includes Lifeguard Operations

Department of Police ProtectionDepartment of Police ProtectionDepartment of Police ProtectionDepartment of Police Protection

2014 Budget is down $32 3002014 Budget is down $32 3002014 Budget is down $32,300 2014 Budget is down $32,300 58 Full Time Officers, same as 201358 Full Time Officers, same as 201312 F ll Ti Ci ili d 1 f 201312 F ll Ti Ci ili d 1 f 201312 Full Time Civilians, down 1 from 201312 Full Time Civilians, down 1 from 20139,212 PPT Hours9,212 PPT HoursOE: down $39,300 (mostly due to replacing only OE: down $39,300 (mostly due to replacing only 2 Police vehicles instead of 4)2 Police vehicles instead of 4)))S&W: up $7,000 S&W: up $7,000

2014 Local Municipal Budget2014 Local Municipal Budgetp gp g

ocean city 2014 budget workshop presentation

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