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PBSD BC Agenda 04/07/2021PELICAN BAY SERVICES DIVISION Municipal Services Taxing and Benefit Unit NOTICE OF PUBLIC MEETING WEDNESDAY, APRIL 7, 2021 THE BUDGET COMMITTEE OF THE PELICAN BAY SERVICES DIVISION WILL MEET ON WEDNESDAY, APRIL 7 AT 1:00 PM AT THE CLUB PELICAN BAY, 707 GULF PARK DRIVE, NAPLES, FLORIDA, AGENDA 1. Pledge of Allegiance 2. Roll call 3. Agenda approval 4. Approval of 01/22/2021 meeting minutes 5. Audience Comments 6. FY 2021 Forecast vs. Budget 7. FY 2021/2022 Budget a. Fund 109 b. Fund 778 c. Fund 320 d. Fund 322 8. Capital Projects/Financing and Assessments 9, Other Committee Comments 10. Adjourn ANY PERSON WISHING TO SPEAK ON AN AGENDA ITEM WILL RECEIVE UP TO THREE (3) MINUTES PER ITEM TO ADDRESS THE BOARD. THE BOARD WILL SOLICIT PUBLIC COMMENTS ON SUBJECTS NOT ON THIS AGENDA AND ANY PERSON WISHING TO SPEAK WILL RECEIVE UP TO THREE (3) MINUTES. THE BOARD ENCOURAGES YOU TO SUBMIT YOUR COMMENTS IN WRITING IN ADVANCE OF THE MEETING. ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL NEED A RECORD OF THE PROCEEDING PERTAINING THERETO, AND THEREFORE MAY NEED TO ENSURE THAT A VERBATIM RECORD IS MADE, WHICH INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. IF YOU ARE A PERSON WITH A DISABILITY WHO NEEDS AN ACCOMMODATION IN ORDER TO PARTICIPATE IN THIS MEETING YOU ARE ENTITLED TO THE PROVISION OF CERTAIN ASSISTANCE. PLEASE CONTACT THE PELICAN BAY SERVICES DIVISION AT (239) 597-1749. BUDGET COMMITTEE PELICAN BAY SERVICES DIVISION JANUARY 22, 2021 The Budget Committee of the Pelican Bay Services Division met on Friday, January 22 at 9:00 a.m. at the Community Center at Pelican Bay, 8960 Hammock Oak Drive, Naples, Florida. In attendance were: Budget Committee Michael Fogg, Chairman Joe Chicurel Pelican Bay Services Division Staff Neil Dor ill, Administrator Chad Coleman, Operations Manager Darren Duprey, Assoc. Project Mgr, Also Present Susan O'Brien, PBSD Board Nicic Fabregas Denise McLaughlin Scott Streckenbein Karin Herrmann, Operations Analyst Lisa Jacob, Project Manager Barbara Shea, Administrative Assistant APPROVED AGENDA (AS PRESENTED) 1. Pledge of Allegiance 2. Roll call 3. Agenda approval 4. Approval of 10/12/2020 meeting minutes 5. Audience Comments 6. 1st quarter 2021 financial statements review 7. Full year forecast — under and overs 8. Early look at FY2021/2022 budget a. Operations i. Carryforward ii. Reductions and increases from FY2021 b. Capital i. Major projects, amount and timing ii. Impact of financing 9. Discussion of Assessment Strategy a. Long-term b. FY 2022 10. Assessment Methodology a. Ad valorem vs. ERU b. ERU distribution 11. Other Committee Comments Pelican Bay Services Division Budget Committee Meeting January 22, 2021 12. Adjourn ROLL CALL All members were present and a quorum was established. Mr. Streckenbein motioned, Ms. McLaughlin seconded to approve the agenda as presented. The motion carried unanimously. Mr. Streckenbein motioned, Ms. McLaughlin seconded to approve the 10/12/2020 meetinIz minutes as presented. The motion carried unanimously. AUDIENCE COMMENTS Ms. O'Brien thanked Mr. Fogg for including in the packet, his explorations of how to take the Fund 109 in FY2022 and align the expenses with revenues without using caryforward funds. She also suggested that we explore hiring private contractors to complete some of our specific landscaping projects, such as the maintenance of the US 41 berm. She suggested that this could be a way of controlling costs going forward, in light of the fact that our maintenance workers are paid eight hours of overtime each week, and receive rather costly benefit packages. Ms. McLaughlin commented that Mr. Coleman has recently commented that at an hourly wage of $12.25/hr. for entry level landscape maintenance workers, it has been difficult to recruit workers at this wage level. Mr. Coleman commented that we have 11 temporary labor workers (who are not entitled to benefit packages) out of a workforce of approximately 30. He considers our current workforce to be fairly stable. Mr. Streckenbein commented that the PBSD Board studied this issue in 2019, and determined that the PBSD model was less costly than the model used by similar communities. Mr. Fabregas commented that in Florida, the minimum wage will be increasing in annual increments to $15.00/hr. by 2026. He also noted that during the past six months, the Waterside Shops went through the exercise of obtaining bids for lawn maintenance and tree trimming, and received bids back which included labor costs of $45/hr•. to $75/hr. per worker. Mr. Donill commented that insurance rates for contractors are very high. He also noted that the County has not had much success with landscape contractors, as exemplified by the maintenance of the US 41 median. Mr. Dorrill commented that he believes the Pelican Bay community receives a much better landscape product using our own employees. Mr. Fogg concluded that there is not enough committee support to pursue Ms. O'Brien's suggestion. Ms. McLaughlin commented that the appearance of our landscaping is excellent. 1ST QUARTER 2021 FINANCIAL STATEMENTS REVIEW Mr. Donill commented on the December 2020 financial statements including (1) our robust cash position at 12/31/2020, (2) our receipts of 84% of budgeted revenue, and (3) our expending of 21 % of our operating budget in the first quarter. Mr. Fogg provided a brief review and highlights of our 12/31/2020 balance sheet and three-month income statements of our four funds. 2 Pelican Bay Services Division Budget Committee Meeting January 22, 2021 FULL YEAR FORECAST — UNDER AND OVERS Mr. Coleman reported that he expects that we will be a little under our total operating budget for the year, resulting in the 10/01 /2021 carryforward being slightly less than the prior year. EARLY LOOK AT FY2021/2022 BUDGET —OPERATIONS Mr. Fogg provided a schedule of 10/01/2020 forecasted carryforward amounts versus actual carryforward amounts for our four funds, which was included in the agenda packet. The additional actual carryforward amount of $424,000 in Fund 109 will be available to us in FY2022. Mr. Fogg questioned whether our cash flow reserve could be reduced. Mr. Coleman responded that there is a prescribed percentage to calculate this reserve, as mandated by the County Budget Office. Mr. Coleman will explore the possibility of reducing this reserve with the Budget Office, EARLY LOOK AT FY2021/2022 BUDGET -CAPITAL Mr. Fogg reviewed the current balances in our projects in Fund 322, and discussed whether we should increase or decrease each project balance in FY2022. After discussion with committee members, consensus on proposed increases/decreases to projects included: • The balance of $621,000 in our Hurricane Irma project can all be transferred out and used for other projects; there are no more outstanding Hurricane Irma invoices. • No additional FY2022 Landscape Improvement project funds are needed; $300,000 of the existing balance of $528,000 could be repurposed. • The FY2022 budget should include adding $250,000 to our Beach Renourishment project. • The Lake Bank Restoration project has a balance of $1,133,000; additional funding will be obtained through our long-term financing mechanism. • The Signage project has a balance of $96,000 which will be used for this year's replacement of 30 signs; additional funds will be required for next year's project. Mr. Coleman commented that just under half of our signs have been replaced, leaving approximately 250 signs left to replace. • No additional funds are needed for our Lake Aeration project. • Our drainage pipe maintenance repairs are paid from our operating budget (FY2021 = $200,000). So far, Mr. Duprey has received an assessment on about 20% of our drainage pipes, showing that these pipes are in relatively good shape. He does not anticipate the need to increase the amount in this line item above $200,000 in FY2022. • There has been no PBSD Board decision on whether to go forward with the license plate reader project, with a projected cost of $286,000. There have been no comments from the PBF on whether they would provide cost -sharing for this project. llISCUSSION OF ASSESSMENT STRATEGY The committee had a discussion on haw to finance future lake bank restoration projects. Ms. McLaughlin estimated that a maximum of $2 million could be spent on these projects each year. Mr. Fogg commented on our two options, (1) use our long-term financing mechanism, resulting in an increase in our annual assessment of about 2%, or (2) increase our assessment for 3-4 years (without using any long-term financing), resulting in an annual assessment increase of 6 or 7%. Mr. Fabregas reminded the committee of a number of PB residents who have voiced their preferences for the long-term financing option at several of our meetings. After committee 3 Pelican Bay Services Division Budget Committee Meeting January 22, 2021 discussion, Mr. Fogg concluded that we will draw down financing for lake bank restoration projects as needed. ASSESSMENT METHODOLOGY AD VALOREM VS. ERU Mr. Fogg commented that the PBSD Board studied the "ad valorem vs. ERU" methodology in 2019. By consensus, the committee agreed that they had no interest in studying or changing the methodology at this time. F,RU DISTRIBUTION Mr. Fogg provided a brief overview of the ERU distribution included in the assessment methodology, and discussed a few existing anomalies. By consensus, the committee agreed that they had no interest in studying or changing the ERU distribution contained in the existing assessment methodology. Mr. Fogg commented that he would bring forward the committee's consensus on the assessment methodology issue to the full board. The meeting was adjourned at 10:32 a.m. Michael Fogg, Chair�rnan Minutes approved �] as presented OR �� as amended ON � _ ]date 4 u w w u n bq l0 M O P O 12 N L W CL a O a O 0 0 0 0 Ln 0 0 0 0 0 0 0 0 0 00 0 Sri 0 0 o v0i v0i 0 y O m Ol Ln V N Q1 fYl N In m pop) 00 9 0 M m %-IO '-I N CO r4 VT L? 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W W 6 v PE tq ai Q d� W .p o �i v, � j m ,? d v '� pa � � o UUUVVU nvm�nw y ' N ai WU Vw a Xi XS Yiwcai'� waaC.'< H w' � cJ [-.a d, � U a U a 10 1 41 1 1 1 1 N N b w C a d 'd a C F' ti #slaam#aa aa,�a�a°a a a° \ § ) } ea a#er ® ®§[a 4:m 88 |;6cia�;Ga�aa ^ / a §( m° !lama;§;;eaa88888a ,!a\;a,§a%aa#C88M § ! ! » ! $ /) \ | ncigoC; k ,a;aaa### a a � @ sa a # � |n e. ] ] a | / $/2|22\!!2 a §@w a` ) I}\ \}77./ � ||"naa@�m: ;3ma e# s / $®##a§§�a\ F @ \ $: ` } | m ^ mesa;«,°°°;eeae % CQI ® § §#K#!k`kol ! § �n=■®;}!7#/) k E § § 7 | | | § � {f\ <\ \!=0v ]§ { 0 $ )/ q` § f !!/\!i)])r : i$ ! § ||2\! ! ,! § 2222:,= „ �� m )/§!§|\)� )! |§2 |§ ! k Agenda item #8 Page 1 of 3 PBSD 10 Year Projected Budget/Assessments Operations - not expected to change activities materially - inflation I ncreases (2.5%) Capital spending to increase significantly in next two years (construction period): Operations Building $3.3 m Sidewalks 6.0 m Lake Banks 4.0 m Beach renourishment 2.0 m $6.0 m to be financed. Once construction period complete plan is to obtain long term (10+ years) financing - County providing $500K pa. for 8 years towards debt service Known large additional ongoing capital requirements in 3-10 year window for lake bank restoration, periodic beach renourishment, and street signs. Long lived asset expenditures to be financed with additional long term borrowing, as incurred. Beach renourishment assumed to occur every 4 years to be financed through a reserve built from annual capital assessment at $500m per annum. $320m of a/c 778 annual surplus to be used towards beach renourishment reserve. Street light replacement assumed to be needed in year 10 and as long lived asset to be financed by long term borrowing or leasing (if needed). Assessments to be raised at steady rate over 10 years fio cover capital expenditures and debt service -objective is to smooth burden on residents and correlate increased assessments with the residents who will receive the benefits from useful life of long-lived assets Assessment increase needs to be on ERU and Ad Valorem elements of assessment .Projection assumes overall 5% p.a. increase in assessment (ERU and Ad Valorem) - Operations 2.5% and Capital 2.5%. Agenda item #8 Page 2 of 3 ovo■■e��o■oo■ N g s$ $ g a pp pp ss pp yyqq yq� qq yy � gig 'im,I i 'i ll Agenda item #8 Page 3 of 3 T