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					                 City of Cape Coral, Florida
                   Fiscal Year 2010-2011
                 City Manager’s Proposed
                      Operating Budget




                                   City Council

                             John Sullivan, Mayor
                      Kenneth (Marty) McClain, District #1
                            Peter Brandt, District #2
                            William Deile, District #3
                       Chris Chulakes-Leetz, District #4
                            Erick Kuehn, District #5
                           Kevin McGrail , District #6
                      Derrick L. Donnell Ed. D, District #7




Prepared by the City of Cape Coral Financial Services Department under the direction of:

                            Carl L. Schwing, City Manager
                    Linda Senne, Interim Financial Services Director
         City of Cape Coral, Florida
FY 2009-2011 City Manager’s Proposed Budget




                    2
                           City of Cape Coral, Florida
                  FY 2009-2011 City Manager’s Proposed Budget

                            Table of Contents
      THE CITY…………………………..………………………………………………………                           5
      OUR MISSION, VISION AND CORE VALUES…………………………...………………….            6
      CITY ORGANIZATIONAL CHART……………………………………………………………                    7
      BUDGETARY FUNDS ORGANIZATIONAL CHART…………………………………………..              8
      UNDERSTANDING THE BUDGET…………………………………………………………..                    9

BUDGET MESSAGE & HIGHLIGHTS………………………………………………………………..                    13
      BUDGET MESSAGE………………………………………………………………………..                        15
      BUDGET PROCESS………………………………………………………………………..                        25
      BUDGET PREPARATION, ADOPTION, AND AMENDMENT………………………………….          27

      FISCAL YEAR 2011 BUDGET GUIDELINES……………………………………………….              31
      FINANCIAL MANAGEMENT POLICIES……………………………………………………..                33
      LONG TERM FINANCIAL ACTION PLAN……………………………………………………                45
      STRATEGIC PLAN…………………………………………………………………………                         47
      MAJOR REVENUE SOURCES……………………………………………………………...                    51
      BUDGET HIGHLIGHTS AND SUMMARY SCHEDULES………………………………………             59

GENERAL FUND BUDGET SCHEDULES…………………………………………………………..                     75
      CITY COUNCIL…………………………………………………………………………….                          76
      CITY ATTORNEY……………………………………………………………………………                          79
      CITY MANAGER……………………………………………………………………………                           82
      CITY AUDITOR……………………………………………………………………………..                         87
      INFORMATION TECHNOLOGY SERVICES………………………………………………….                 90
      CITY CLERK………………………………………………………………………..……..                         94
      FINANCIAL SERVICES DEPARTMENT…………………………………………………......              98
      HUMAN RESOURCES DEPARTMENT……………………………………………...………                  102
      DEPARTMENT OF COMMUNITY DEVELOPMENT…………………………………………..              106
      POLICE DEPARTMENT………………………………………………………………….....                    110
      FIRE RESCUE & EMERGENCY MANAGEMENT SERVICES…………………………………           115
      PUBLIC W ORKS DEPARTMENT……………………………………………………………                    120
      PARKS & RECREATION DEPARTMENT…………………………………………………….                 127
      GOVERNMENT SERVICES………………………………………………………………….                      132

SPECIAL REVENUE FUNDS……………………………………………………………..…………                       135
       ADDITIONAL FIVE CENT GAS TAX…………………………………………………………                136
       ROAD IMPACT FEE…………………………………………………………………………                       137
       SIX CENT GAS TAX………………………………………………………………………..                     138
       POLICE PROTECTION IMPACT FEE………………………………………………………..               139
       ADVANCED LIFE SUPPORT IMPACT FEE…………………………………………………..             140
       DO THE RIGHT THING……………………………………………………………………..                    141
       POLICE CONFISCATION/STATE…………………………………………………………....               142
       POLICE CONFISCATION/FEDERAL…………………………………………………………                 143
       SEAWALL ASSESSMENTS………………………………………………………………….                     144
       COMMUNITY DEVELOPMENT BLOCK GRANT (C.D.B.G.)………………………………...       145
       FIRE RESCUE AND EMERGENCY CAPITAL IMPROVEMENT IMPACT FEE…………………   146
       PARK RECREATIONAL FACILITIES IMPACT FEE…………………………………………..         147
       COMMUNITY REDEVELOPMENT AGENCY (CRA)…………………………….…………...           148
       CITY CENTRUM BUSINESS PARK………………………………………………………....               149
       ALL HAZARDS……………………………………………………………………………...                       150
       ALARM FEE…………………………………………………………………….………….                         151
       DEL PRADO MALL PARKING LOT………………………………………………………….                 152


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                              City of Cape Coral, Florida
                     FY 2009-2011 City Manager’s Proposed Budget

      LOT MOWING……………………………………………………………………………....                                153
      PARKS & RECREATION PROGRAMS……………………………………………………....                        154
      COMMUNITY DEVELOPMENT BLOCK GRANT (C.D.G.B.) REVOLVING LOAN…………….          155
      LOCAL HOUSING ASSISTANCE (S.H.I.P.)…………………………………………………                     156
      BUILDING…………………………………………………………………………………..                                  157
      WATERPARK………………………………………………………………………………..                                  158
      HUD NEIGHBORHOOD STABILIZATION……………………………………………………                         159

DEBT SERVICE FUND………………………………………………………………………………                                  161

CAPITAL PROJECT FUNDS………………………………………………………………………..                               163
       CAPITAL PROJECTS……………………………………………………………………….                              164

ENTERPRISE FUNDS………………………………………………………………………………                                   167
      WATER & SEWER………………………………………………………………………….                                 168
      WATER & SEWER UTILITY EXTENSION CAPITAL PROJECT………………………………                169
      WATER & SEWER CAPITAL PROJECTS……………………………………………………                         170
      WATER & SEWER IMPACT & CONTRIBUTION IN AID OF CONSTRUCTION (CIAC) FEES..   171
      STORMWATER……………………………………………………………………………..                                  172
      STORMWATER CAPITAL PROJECTS……………………………………………………....                        173
      CHARTER SCHOOL AUTHORITY……………………………………………………………                            174
      YACHT BASIN……………………………………………………………………………..                                 175
      GOLF COURSE…………………………………………………………………………….                                  176

INTERNAL SERVICE FUNDS……………………………………………………………………….                               177

ASSET IMPROVEMENT PROGRAM………………………………………………………………...                             179
       ASSET IMPROVEMENT PROGRAM TABLES………………………………………………..                      186

DEBT MANAGEMENT………………………………………………………………………………                                    197

APPENDICES……...……………………………………………………………………………….                                   203
      FULL COST ALLOCATION………………………………………………………………….                             204
      SUMMARY OF FINANCIAL ACCOUNTING SYSTEM………………………………………...                   230
      FINANCIAL TERMS………………………………………………………………………...                              233




                                           4
                                 City of Cape Coral, Florida
                        FY 2009-2011 City Manager’s Proposed Budget



                                           The City
The City of Cape Coral is located on the southwest coast of Florida in Lee County. This location is
approximately 125 miles south of Tampa, at the mouth of the Caloosahatchee River. Cape Coral is
a peninsular city which lies between the scenic Caloosahatchee River, Charlotte Harbor and the
Intracoastal Waterway. Three bridges connect Cape Coral with the county seat of Fort Myers with
the central and south bridges connecting to the commercial district. The City is principally a
residential, recreational and vacation community.

Incorporated in 1970, Cape Coral is one of the nation‟s first master-planned communities. Presently,
it is the third largest city in Florida in land area, encompassing 120 square miles as the most
populated city in Southwest Florida; Cape Coral has an estimated permanent population of
approximately 160,000. Approximately 53% of the total land area of the City is presently developed.

While the City‟s population growth has slightly decreased during the past two years, in FY 2007 the
U.S. Census Bureau identified the City as the fourth fastest-growing city in the nation for cities with
populations greater than 100,000. The population is an active one, with demographics equally
distributed between young families and retirees. What began as a traditional retirement community
has become one of Florida‟s most attractive areas for young families as well.

In addition to broad boulevards and paved streets, the City is interlaced with over 400 miles of
waterways. Many of these canals provide home sites with access to the Intracoastal Waterway and
the Gulf of Mexico. City-owned recreational facilities include numerous parks, a municipal golf
course, a yacht club, a waterpark and an ecological preserve.

Strategically situated midway between Tampa and Miami, Cape Coral serves a major distribution
role between the two cities. It has emerged as a secondary market for manufacturers who need to
distribute goods throughout other parts of Florida, the southeastern United States and the world.

For additional information concerning the City, please visit our website at www.capecoral.net.




                                                  5
                                  City of Cape Coral, Florida
                         FY 2009-2011 City Manager’s Proposed Budget


                 Our Mission, Vision and Core Values
Vision Statement
“A progressive waterfront community becoming the urban center of Southwest Florida, offering
economic and social opportunities, with unparalleled quality of life.”

Mission Statement
“We, the City of Cape Coral, will meet our community‟s needs through the efficient and professional
delivery of quality services, with pride and integrity, in an open, honest spirit of teamwork, respecting
the self worth of the individual and the environment.”

Values
Honesty, integrity and fairness in all interactions, dedication, exceeding the customers‟ expectations,
valuing employees and diversity, environmental protection, continual performance excellence and
accountability for one‟s actions.

It is the expectation that those partnering with the City in providing services to the city‟s residents on
behalf of the city (animal control, trash removal, grounds and landscape maintenance) do so in the
same manner and with the same serving attitude as if the City were providing those same services
with its own employees. This includes being professional, responsive and effective in the delivery of
these services.

Broad and Enduring Goals
The City of Cape Coral embraces the following city-wide goals for all citizens:
   a. Develop financial resources to the fullest potential.
   b. Promote the safety of the community and a feeling of security among citizens and visitors.
   c. Plan and assure infrastructure reliability and regulatory compliance.
   d. Revitalize downtown Cape Coral as the economic and civic center of the community.
   e. Provide for maximum efficiency and effectiveness in delivery of City services.
   f. Provide responsive customer service and fair and open public processes.
   g. Promote confidence in the expenditure of public funds by informing, educating, and involving
       citizens.
   h. Serve as a leader to promote regional action to ensure effective, efficient and equitable
       delivery of services for the residents of Cape Coral.
   i. Plan growth, which is sensitive to the environment and recognizes significant community
       resources.
   j. Encourage a diversified economic base, which provides for long-term economic health and
       improved quality of life.




                                                    6
                         City of Cape Coral, Florida
                FY 2009-2011 City Manager’s Proposed Budget


                  City Organizational Chart


                                       THE PEOPLE




                                       MAYOR AND
                                       CITY COUNCIL




                                                                                   Appointed Boards &
City Attorney           City Auditor                      City Manager
                                                                                     Commissions




                                            City Clerk             Financial Services




                                            Information
                                                                  Human Resources
                                            Technology



                                            Community
                                                                         Police
                                           Development




                                           Public Works                   Fire




                                                                  Parks & Recreation




                                           7
                                                            City of Cape Coral, Florida
                                                   FY 2009-2011 City Manager’s Proposed Budget


                                           Budgetary Funds Organizational Chart

                                                                                  FUND TYPES



                                                                    Special Revenue          Debt Service              Capital Project                       Internal Service
               General Fund                                                                                                              Enterprise Funds
                                                                        Funds                   Fund                      Funds                                   Funds
              (Departments)



                        City Manager         Transportation                    Public Safety                                                       Water & Sewer        Internal Loan
   City Council



                                                                                           Police Protection Impact                                                    Workers‟ Comp
   City Attorney         City Auditor                                                        State Confiscation                                     Stormwater
                                                                                            Federal Confiscation
                                                                                                                                                                         Insurance
                                                      Five Cent Gas Tax                      Do The Right Thing
                                                      Road Impact Fees                            Alarm Fees
                                                      Six Cent Gas Tax                         ALS Impact Fees
                                                                                               Fire Impact Fees
                                                                                                                                                                      Property/Liability
    City Clerk        Financial Services                                                          All Hazards                                       Yacht Basin
                                                                                                                                                                         Insurance


                                              Community
                                                                             Parks & Recreation
   Information                               Development
                      Human Resources                                                                                                               Golf Course
   Technology

                                                           CDBG
                                                     CDBG Revolving Loan                       P&R Programs
   Community                                               SHIP                                  Waterpark                                         Charter School
                              Police                        NSP                               Recreation Impact
  Development                                                                                                                                       (Operating)
                                                          Building



                                                   Physical                      General
       Fire             Public Works
                                                  Environment                   Government



                        Government                                                           Seawall Assessments
                                                          Lot Mowing
Parks & Recreation                                                                        City Centrum Business Park
                         Services                    Del Prado Parking Lot
                                                                                                     CRA
                                                            Maint.




                                                                                      8
                                City of Cape Coral, Florida
                       FY 2010-2011 City Manager’s Proposed Budget

                          Understanding the Budget
The City of Cape Coral‟s budget is produced in conformance with guidelines developed for use by
local governments and is intended to ensure proficiency in four major categories as follows:

    1. The budget must serve as a policy document for elected officials and
       administration to convey how the organization will operate, and what process will be
       used to adopt and amend the annual budget.
    2. The budget must serve as an operations guide to the departments that receive
       funding through the budget. That includes identifying the resources (dollars and
       staffing) to be provided and the objectives to be met.
    3. The budget must serve as a financial plan, divulging all sources of funding. The
       budget should show data for multiple years for comparison.
    4. The budget must serve as a communications device to convey essential
       information to the diverse groups who use budget information – elected officials, the
       public, the news media, bond rating agencies and investors. This purpose is served
       through a variety of devices: charts and tables, summary explanations, a glossary,
       assumptions, trends, etc.

Budget Format
The annual budget has been prepared using the Program Budget approach as adopted by the City
Council during the FY 1992-93 budget year. The Program Budget establishes a process to assist
policy makers and program managers in prioritizing resources to efficiently and effectively
accomplish the City‟s goals, objectives and policies contained in the Annual Budget and
Comprehensive Plan. In so doing, the budget format is based on a philosophy that a Program
Manager should identify the resources necessary to perform and achieve established levels of
service within the budget without the use of artificial and pre-determined caps. The budget is then
reviewed and refined based on the recommendations of the department director and submitted to
the City Manager for consideration.

Budget Message
The budget message summarizes the major issues facing the City of Cape Coral from a budgetary,
managerial, and legislative focus.

Budget Highlights
This section includes revenue and expenditure highlights per fund, as well as charts and graphs
illustrating trends and comparisons between fiscal years.

Budget Process
The budget process includes the FY 2010-2011 calendar of events, program budget format
description, and the City‟s financial management policies and fiscal forecast, which are the
framework upon which the budget is built.

Department Budget Information
This section presents the budget in a program format by fund, department and program. Each
department‟s section is comprised of 1) a cover page highlighting programs; 2) program
descriptions; and, 3) cost summaries over a three-year time-frame.




                                                9
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget


Asset Improvement Program
The Asset Improvement Program integrates the Capital Improvements Program, Capital Equipment
Program, Capital Vehicle Program and major maintenance projects and the funding required for
these elements into an overall financial management plan. Capital improvements include major
infrastructure facilities such as roads, bridges, parks, utilities, and governmental facilities.

This section includes an overview of the six-year plan, its relationship to the Comprehensive Plan
and an analysis of its impact on the operating budget, which results from the capital construction.
Revenue sources, which fund capital construction, are presented along with capital project
expenditures by functional area.

Debt Management & Structure
Debt management and structure are important factors to delineate. Debt is an explicit expenditure
obligation that must be satisfied when due along with covenant compliance. This section addresses
the City‟s outstanding debt by category.

Appendices
This section provides a summary of the full cost allocation plan, the financial accounting system, and
a glossary of financial terms.

                                The Budget as a Financial Plan
Reporting Entity
Included in the City's financial statements are all departments and/or organizations for which the City
is financially accountable.

Accounting System
The City is financially accountable for organizations that make up its legal entity, as well as legally
separate organizations that meet certain criteria. The criteria for inclusion in the reporting entity
entails those cases where the City or its officials appoint a voting majority of an organization‟s
governing body and is able to impose its will on the organization or there is a potential for the
organization to provide specific financial benefits or burdens to the city.

Fund Structure and Budgetary Accounting Policy
The budget is prepared in a manner which allows it to be viewed from a variety of perspectives: by
organization, program, and funding source. Each fund is a separate budgetary and accounting
entity which is self balancing and freestanding for the purpose of maintaining records for a set of
financial resources which are segregated for a particular purpose. While the budget may be looked
at from several perspectives, the fund is the basic legal and accounting framework of the budget.
Cape Coral organizes its funds into the basic fund groups recognized under Generally Accepted
Accounting Principles (GAAP). The basic fund groups are: Governmental Funds – which consist of
the General Fund, Special Revenue Funds, Debt Service Fund, and Capital Project Funds; the
Proprietary Funds - which consist of Enterprise Funds and Internal Service Funds; and Trust and
Agency Funds. The City does not typically budget Agency Funds.

Basis of Accounting and Budget Development
The accounting and financial reporting treatment applied to a fund is determined by its measurement
focus. All governmental funds and expendable trust funds are accounted for using a current
financial resource measurement focus. With this measurement focus, only current assets and
current liabilities generally are included on the balance sheet. Budgets for all funds are generally
prepared on a cash basis. This is in accordance with Generally Accepted Accounting Principles
(GAAP), which applies to governmental fund types only. The budgeting of Proprietary Funds is also
developed on the same basis except that acquisitions of assets and payments of liabilities are


                                                  10
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget

budgeted in the same manner as expenditures. Depreciation and other non-cash expenses are not
budgeted. Fixed appropriation budgets for the control of resources are legally required for all funds.
Therefore, a consistent basis of budget preparation and management is applied to all funds.

Amendments to the city‟s operating budget in which appropriations are increased or decreased or
transfers between funds must be approved by the City Council. The amendments are presented in
ordinance form and allow for public input. The City Charter authorizes the City Manager to transfer
appropriations within an operating department of the General Fund and within the fund as a whole
for all other funds. The transfers are requested by the relevant operating managers through the
department director. The transfers are reviewed and processed by the Budget staff and approved
by City Manager as required by Administrative Policy.




                                                 11
         City of Cape Coral, Florida
FY 2010-2011 City Manager’s Proposed Budget




                    12
                                        City of Cape Coral, Florida
                               FY 2010-2011 City Manager’s Proposed Budget


                          Budget Message & Highlights
                                                                                                                                          Page
BUDGET MESSAGE ............................................................................................................................. 15
BUDGET PROCESS ............................................................................................................................. 25
BUDGET PREPARATION, ADOPTION, AND AMENDMENT ......................................................................... 27
FISCAL YEAR 2011 BUDGET GUIDELINES ............................................................................................ 31
FINANCIAL MANAGEMENT POLICIES ..................................................................................................... 33
LONG TERM FINANCIAL ACTION PLAN ................................................................................................. 45
STRATEGIC PLAN................................................................................................................................ 47
MAJOR REVENUE SOURCES................................................................................................................ 51
BUDGET HIGHLIGHTS AND SUMMARY SCHEDULES ............................................................................... 59




                                                                    13
         City of Cape Coral, Florida
FY 2010-2011 City Manager’s Proposed Budget




                    14
                                   City of Cape Coral, Florida
                          FY 2010-2011 City Manager’s Proposed Budget



                                      Budget Message
                                         CITY OF CAPE CORAL
                                            MEMORANDUM

TO:              Honorable Mayor and City Council

FROM:            Carl L. Schwing, City Manager

DATE:            July 14, 2010

SUBJECT:         FY 2010-2011 Proposed Budget


                                         MISSION STATEMENT
        We, the City of Cape Coral, will meet our community’s needs through the efficient and
      professional delivery of quality services, with pride and integrity, in an open, honest spirit of
              teamwork, respecting the self-worth of the individual and the environment.

Dear Mayor and City Council Members,

It is my privilege to present to you the proposed budget for the 2011 fiscal year in the amount of
$425,723,833. The City‟s primary operating fund, the general fund, represents $138,008,382 of this
total amount and has been prepared to meet the criteria given by City Council. The revenue
projection for ad valorem taxes is based on maintaining the millage rate at 7.9702 while ensuring
that no employee layoffs are required and that the service levels to our community are not
decreased. I congratulate the department directors and staff for their efforts in achieving this goal.
A summarized listing of revenue and expenditure changes has been included on page 23.

The development of this budget has been the culmination of work which began last November.
Even as FY 2010 began, it was recognized that our taxable values would continue to decrease and
impact the financial resources available to support FY 2011 operations. The directors and I began
meeting in November to review opportunities for savings in the current year that could be used to
offset a portion of the anticipated revenue shortfall. On three different occasions, you approved staff
recommended changes to the FY 2010 spending plan that increased the general fund reserves by
$4.4 million.

The change in the taxable value of property on an annual basis is always a primary concern for us
as the receipts from the related ad valorem taxes provides the vast majority of the general fund‟s
operating revenue. As illustrated on the following table, there have been dramatic changes in our
taxable value base since FY 2007.




                                                     15
                                             City of Cape Coral, Florida
                                    FY 2010-2011 City Manager’s Proposed Budget

                                                             Total Taxable Assessed Value

                                    $25

                                    $20



                      In Billions
                                    $15

                                    $10

                                     $5

                                     $0
                                          2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
                                                                                  Fiscal Year



These changes in taxable value have been a result of legislative changes enacted in 2007 as well as
the overall decline in the economic conditions of not only our community, but of our nation. While
the changes in value have been dramatic, fortunately we have been proactive during each budget
year making mid-year adjustments to help mitigate the impact that was anticipated in each ensuing
year.

The table below illustrates how the City‟s general fund per capita expenditures have changed since
FY 2004 without adjustments having been made for changes in the consumer price index.



                                                         Per Capita Expenditures - General Fund
                                                               Total Budget Less Reserves


             $1,200

                                                                        $967.79        $956.28
             $1,000
                                                            $846.01                              $809.87
                                                                                                             $776.53
                                                                                                                         $766.68      $751.24
               $800                             $723.05
                                    $658.92

               $600

               $400

               $200

                 $-
                             FY 2004           FY 2005     FY 2006     FY 2007     FY 2008    FY 2009      FY 2010      FY 2010     FY 2011
                            Amended           Amended     Amended     Amended     Amended    Amended       Adopted     Amended     Proposed




As with any service based organization, the City‟s largest cost is associated with payroll and related
benefits. As such, changes in our employee base have been made in response to both demands in
services and resources available to support those employees. Beginning with the Department of
Community Development, reduction in force actions began in FY 2008 in response to the decrease
in the number of new construction permits that were being issued. There are 43 fewer authorized
full time positions in the proposed FY 2011 budget than in FY 2010. Some positions were eliminated



                                                                                  16
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget

through the mid-year reductions and others with this FY 2011 proposed budget. It is not likely that
direct service level impacts will occur as the positions that have been cut were already vacant;
however, there is a concern for our existing employees as they have been asked to function in
multiple roles and absorb the additional tasks.

The table below illustrates the change in full-time positions during the period of FY 2004 – 2011.


                                              Authorized Full Time Positions


                       2,000
                                                           1,707    1,739
                                                  1,559
                                        1,328                               1,462   1,412
                       1,500                                                                1,371
                               1,201


                       1,000



                        500



                          0
                               2004    2005     2006      2007     2008     2009    2010    2011




In addition to staffing reductions, the general fund budget has been reduced in other areas since FY
2008. The general fund has not been able to provide additional support of the pavement resurfacing
and sidewalk installation programs, which are primarily funded by the gas taxes and grants.
Funding for the replacement of vehicles and equipment has been eliminated with replacements
being evaluated on a piece by piece basis. While life expectancy tables provide a solid measure,
many times the life of an asset can be extended beyond the identified benchmark. At this time,
operations have not been negatively impacted by this approach; however, we need to be cognizant
of the fact that we have aging equipment and, in some instances, maintenance costs are increasing.
We should also be mindful of the future and the resources that will be needed for capital
replacement. Although it is too early to identify an exact amount, we do believe that in FY 2012
there will be a need to resume some level of funding for our capital replacement programs.

Summary of the Proposed Budget

The proposed FY 2011 budget for all funds totals $425,723,833 which includes the general fund at
$138,008,382. The budget was developed with the philosophy that all vacant positions would be
evaluated and only funded if needed to meet a critical mission of the department. Operating
expenditures were evaluated against FY 2009 actual and FY 2010 year-to-date spending with
consideration to known requirements through the end of the fiscal year, and capital expenditures
were evaluated on an individual basis with replacement being deferred whenever practical.




                                                            17
                                     City of Cape Coral, Florida
                            FY 2010-2011 City Manager’s Proposed Budget

The table below provides a summary of the proposed budget by fund type as compared to FY 2010.

                                                                                 Change from Change from
                                   FY 2010        FY 2010           FY 2011        FY 2010      FY 2010
           Fund Type              Adopted        Am ended         Proposed         Adopted     Am ended
   General                      $ 137,321,029   $ 142,525,656    $ 138,008,382           0.50%      -3.17%
   Special Revenue                 50,728,533      51,807,690       48,003,786          -5.37%      -7.34%
   Debt Service                     3,033,741       3,033,741        2,459,169         -18.94%     -18.94%
   Capital Projects                 5,090,985       8,953,893        3,100,000         -39.11%     -65.38%
   Enterprise                     180,536,762     191,432,536      209,363,577          15.97%        9.37%
   Internal Service                27,521,174      30,771,359       24,788,919          -9.93%     -19.44%
   Total                        $ 404,232,224   $ 428,524,875    $ 425,723,833           5.32%       -0.65%


The proposed budget does not include the Charter School Authority which will be approved by the
governing board in mid-August and will be incorporated into the City‟s budget at the first public
hearing. It is anticipated that their budget will be approximately $20 million and will be included in
the “Enterprise” fund category.

While the general fund will be discussed in more detail below, the increase in the FY 2011 Proposed
Budget over the FY 2010 Adopted Budget is primarily due to the level of cash balances being
brought forward and the related increase in undesignated reserves.

Following is a summary of the budget for all funds based upon expenditure category:
                                                                                 Change from Change from
                                   FY 2010        FY 2010           FY 2011        FY 2010      FY 2010
            Category              Adopted        Am ended         Proposed         Adopted     Am ended
   Payroll & Related Benefits   $ 132,818,548   $ 131,161,666    $ 124,328,028          -6.39%      -5.21%
   Operating                       72,799,913      72,187,256       59,485,670         -18.29%     -17.60%
   Capital/Infrastructure          17,859,046      19,383,405       50,599,821         183.33%     161.05%
   Debt Service                    64,904,514      64,893,614       71,525,066          10.20%      10.22%
   Transfers Out                   38,950,057      50,493,886       31,441,365         -19.28%     -37.73%
   Reserves                        76,900,146      90,405,048       88,343,883          14.88%      -2.28%
   Total                        $ 404,232,224   $ 428,524,875    $ 425,723,833           5.32%       -0.65%

Personnel costs represent 29% of the total budget and 63% of the general fund budget. The
proposed budget assumes a continued across-the-board wage freeze as well as 32 hours of
furlough for those positions covered by the blue, white, and supervisory bargaining units which
effectively decrease their annual pay by 1.5%. Furloughs for hourly non-bargaining unit and salaried
positions are budgeted in FY 2011 as approved in FY 2010 at 16 hours for those with a salary of
$50,000 to $74,999 and 32 hours for those with an annual salary of $75,000 or greater effectively
decreasing their annual pay by .8% and 1.5% respectively.

The General Fund budget is $138,008,382, which is $867,353 or .5% higher than the FY 2010
adopted budget and $4.5 million or 3.17% less than the FY 2010 amended budget.

                                                                                 Change from Change from
                                   FY 2010         FY 2010          FY 2011        FY 2010      FY 2010
            Category              Adopted         Am ended        Proposed         Adopted     Am ended
   Payroll & Related Benefits   $ 85,576,958    $   83,627,160   $ 86,961,019            1.62%        3.99%
   Operating                       21,733,784       21,877,264      20,342,485          -6.40%      -7.02%
   Capital/Infrastructure             175,000          568,214         155,000         -11.43%     -72.72%
   Debt Service                     3,767,948        3,767,948       2,617,512         -30.53%     -30.53%
   Transfers Out                    8,488,944        8,383,455       5,766,474         -32.07%     -31.22%
   Reserves                        17,578,395       24,301,615      22,165,892          26.10%      -8.79%
   Total                        $ 137,321,029   $ 142,525,656    $ 138,008,382           0.50%       -3.17%




                                                        18
                                    City of Cape Coral, Florida
                           FY 2010-2011 City Manager’s Proposed Budget


Within the payroll and related benefits category of the general fund budget, $1 million has been
budgeted to establish a trust fund for OPEB (other post employment benefits). While the City‟s
annual contribution requirement far exceeds this amount, staff is currently working with an outside
actuary firm to determine the impact from implementing certain changes to the benefit structures for
our employees and retirees. It is likely that there are opportunities to reduce the City‟s overall
annual and future liability if any of the changes are implemented.

The table below illustrates the changes in the operating portion of the general fund.


                                FY 2010         FY 2010          FY 2011      Change from Change from
                               Adopted         Am ended        Proposed         FY 2010       FY 2010
   General Fund Budget          Budget          Budget           Budget         Adopted      Am ended
   Operating Departments     $ 98,785,696    $   97,326,201   $ 97,673,309           -1.13%         0.36%
   Government Services          38,535,333       45,199,455      40,335,073            4.67%     -10.76%
   Total General Fund          137,321,029      142,525,656     138,008,382            0.50%      -3.17%
   Less Reserves                17,578,395       24,301,615      22,165,892          26.10%       -8.79%
   Operating Budget          $ 119,742,634   $ 118,224,041    $ 115,842,490           -3.26%       -2.01%


The reduction in the operating budget of $2.4 million will not likely have a direct impact on service
levels at this time

General Fund Revenue Recommendation

The general fund budget has been developed without the introduction of new or additional revenue
sources while maintaining the millage rate for ad valorem taxes at the FY 2010 adopted rate of
7.9702. Staff continues to advocate the introduction of additional revenue sources. Ideally, the
introduction of any new or additional sources would be in a situation where there is an opportunity
for the change in the revenue blend to have “revenue neutral” effect on the total.

The estimated cash balance being brought forward in the general fund is $28.4 million. The
proposed budget requires the use of $6.2 million of the existing cash balance to support operations
and to fund the OPEB contribution. Initially, staff had forecasted the use of $7.2 million when the
status of the budget was reviewed with you on June 7th. While stated earlier, it is worthwhile to
again state that the cash balances being used to support FY 2011 operations have come from
spending plan adjustments that were presented to you during the fiscal year and anticipated savings
through September 30. The FY 2011 undesignated reserve balances are being projected to be
above the FY 2010 adopted level.

The following table provides a breakdown of the $28.4 million of existing cash that is being brought
forward from FY 2010 into FY 2011.

        Cash brought forward         $   28,414,883       Designated Reserves
        OPEB Funding                     (1,000,000)       Land                 $         1,500,000
        Support of Operations            (5,248,991)       Disaster                       1,000,000
        Balance for Reserves         $   22,165,892        Facilities                       400,000
                                                           Equipment                      1,500,000
                                                           Encumbrance                      650,000
                                                          Undesignated Reserves          17,115,892
                                                          Total Reserves        $        22,165,892




                                                     19
                                         City of Cape Coral, Florida
                                FY 2010-2011 City Manager’s Proposed Budget

While the focus of this proposed budget has been on maintaining the current millage rate, I would be
remiss if I did not bring to the Council‟s attention the potential revenue that is available to the City at
the millage rates allowed by State legislation. The table below provides the ad valorem levy, the
budgeted amount, and the change in receipts at each millage rate as compared to the current
millage rate of 7.9702.

                                                               Change in
   Millage                                                 Budgeted Receipts
   Rate        Ad Valorem Levy          Budgeted Amount    from 7.9702 Level
     7.9702 $         70,548,921    $         67,726,964                       Current Rate
     9.5025           84,112,208              80,747,720         13,020,756 Rolled-Back Rate
    10.0000           88,515,873              84,975,238         17,248,274 10 Mil Cap
    12.2194         128,935,645              123,778,219         56,051,255 * Adjusted Rolled-Back Rate for Voting
    11.9885         126,499,254              121,439,283         53,712,319 * Adjusted Rolled-Back Rate w ith Grow th Factor - Majority Vote
    13.4413         141,828,787              136,155,636         68,428,672 *110% of Adjusted Rolled-Back Rate w Grow th Factor - 2/3 Vote


*Though the adjusted rolled-back rate exceeds the statutory limitation of 10 mils, the Department of Revenue
has indicated that the actual calculated values should be presented.

The 2007 state legislation placed restrictions on local elected officials and their ability to change the
millage rates to meet the needs of their community. Prior to 2007, the only restriction by the state
was the 10 mil cap and proper notification had to be made regarding the percentage increase or
decrease in the total taxes levied.

Limitations to the millage rate have been instituted with various Council voting requirements
(majority, two-thirds, and unanimous) and provide for voter referendums. The different acceptable
millage rates are tied to the rolled-back rate adjusted for changes in per capita Florida personal
income. Failure to set the millage rate in accordance with the new voting requirements will result in
the local governments losing their half-cent sales tax distribution. The end result is that local
governments will not be able to rely on additional ad valorem tax receipts from increased taxable
value when “good times” return. In the future when the property values rebound, unlike the period of
FY 2006 – 2008, the City will not be able to generate additional ad valorem revenues to address the
backlog of infrastructure repair and replacement needs.

I do fully understand and appreciate Council‟s desire to maintain the millage rate at 7.9702, but any
amount of revenue realized from a millage rate higher than that level could be used in a number of
ways: creation of a stabilization reserve to offset possible declines next year, increase equipment
reserves to provide funding for capital needs that have been deferred, and/or to increase the amount
being contributed to the OPEB trust fund.


OTHER FUND HIGHLIGHTS

Water and Sewer Fund. The proposed budget has been prepared to support the continuing
operations of the existing utility facilities to include the water reclamation plants, reverse osmosis
plants, and the existing collection, distribution, and transmission lines. The proposed budget is lower
than the preliminary budget included in the rate sufficiency model. Staff will be transmitting changes
to Burton & Associates for inclusion in an update along with a review of the planned capital projects.
Revenue adjustments have already been made in the budget as related to the operating reductions
but any reductions related to funding changes for capital projects will be made with the adoption of
the tentative budget at the first public hearing.

Stormwater Fund. The primary revenue source for this fund is the stormwater utility fee that is
charged on a per equivalent residential unit (ERU) basis. The budget is based on maintaining the



                                                                  20
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget

current eru rate of $75.    In addition to on-going operations, $1 million has been identified for
drainage projects.

Parks & Recreation Program Fund. Non-enterprise recreational programs are budgeted in a special
revenue fund. Each program is supported by a certain level of user fees. Program costs and
projected revenues are annually evaluated to ensure the program costs are being recovered while
maintaining fairly constant General Fund support. Program fees will cover approximately 61% of the
program expenditures in the proposed budget with the remaining funding of 39% a general fund
subsidy. The subsidy is budgeted at $2.5 million, which is approximately 8% less than in FY 2010.

Road Impact Fee and Gas Tax Funds. No new major projects have been planned for FY 2011.
Revenues will be used to support debt service of the Gas Tax Bonds and to support basic
maintenance operations.

Park Impact Fee Funds. While land acquisition and park development had been a focus during the
period of FY 2005-2008, all available funds are now being used to satisfy annual debt service of $3.1
million. Looking to FY 2012, the general fund will be required to cover the difference between
collected revenue and the annual debt service which could potentially be in excess of $2.5 million.

Public Safety Impact Fee Funds. In June 2006, City Council approved Public Safety Impact Fees,
which encompass distinct component parts for Fire, Police, and Advanced Life Support (ALS). Fire
impact fees have supported the construction of new fire stations and the equipment necessary to
outfit the stations. Fire impact fees will be used for annual debt service in FY 2011. As minimal
receipts are anticipated, there are no planned expenditures within the Advanced Lift Support (ALS)
or Police Impact Fee funds.

Utility Capital Expansion Fee Funds. Water, sewer, and irrigation utility capital expansion fees
(impact fees) were increased effective April 1, 2007 and are used to pay for the expansion of the
City‟s utility system including the cost of transmission lines. These impact fees are also used to pay
applicable debt service and/or will be used to offset the borrowing requirements associated with the
water and sewer capital improvement program.

Building Fund. The Building Fund is being proposed with a budget of $3.2 million and provides
funding for 26.5 full-time equivalents. A new fee structure was approved in May 2009 and became
effective in August 2009. Based on the current level of activity, which is expected to increase slightly
in FY 2011, it is anticipated that the fund will be fully self supporting. No subsidy from the general
fund is being budgeted.

Waterpark Fund. The FY 2011 Proposed Budget is $3.3 million with expenditures to support current
operations as well as $195,000 for replacement of the sand filters. Further $197,158 is budgeted for
debt service related to the recently constructed speed slides. Operating revenues are not forecasted
to cover the fund‟s expenditures and a general fund subsidy of $562,425 is budgeted, which is 13%
less than required in the FY 2010 adopted budget.

Six-Year Asset Improvement Program.              The six-year asset improvement program is a
comprehensive plan that encompasses not only capital improvements but also the cost of new and
replacement vehicles and equipment as well as maintenance costs for many of our programs. Many
capital improvement projects have been identified, but not all can be funded based upon current
revenue estimates. Therefore, the projects that are not currently funded have been segregated and
shown as unfunded. While the projects have merit and should be identified, the City‟s current
funding sources are insufficient to allow for commencement of the projects.




                                                  21
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget

The funded asset improvement program for the current year is $34 million for all components. The
plan identifies general fund expenditures of $4.9 million. The majority of the funding is related to the
capital maintenance program in which operating funds are allocated to building and equipment repair
to preserve the condition of existing assets.

The unfunded improvement plan totals $1.3 billion which includes the construction of Fire Station
#10 and design of Fire Station #11; a public safety training facility; park development; development
of the North Cape Government Complex, roadway improvements to Chiquita Boulevard, and
stormwater improvements in the CRA and north of Pine Island Road. Many of these unfunded
projects are multi-year projects that would likely not be completed until five to fifteen years into the
future.

CONCLUSION

There have been numerous discussions over the past several years about the City‟s continued
overreliance on property taxes to fund continuing operations. Over time, the City‟s ability to provide
consistent and reliable service levels will be strained by the changes in the property values.

Although not included in this proposed budget, City Council is urged to consider additional revenue
sources that would reduce our vulnerability to changes in property values while providing a reliable
and steady revenue stream with which to provide consistent services. With the heavy demand for
services linked with the relatively few resources, there is a potential that some services may need to
be eliminated to conserve what precious resources remain for core services.

As this budget is reviewed, there is much to consider in determining the types and levels of service
that will best provide for the current and future needs of the City. Seldom is there just one solution to
solving problems and meeting challenges. With that in mind, staff has worked hard to create a plan
and establish a foundation from which we may work towards success.

In conclusion, I firmly believe that this budget proposal is both responsive and responsible. It is
responsive to service requirements of our citizens and responsible in recognizing changes in the
economic climate and subsequent availability of resources. We eagerly anticipate the opportunity to
work with the Council in understanding the foundations of this proposal and assisting in crafting the
final adopted budget.

Sincerely,




Carl L. Schwing
City Manager




                                                   22
                                   City of Cape Coral, Florida
                          FY 2010-2011 City Manager’s Proposed Budget

The general fund “gap” as presented to City Council in June was closed through a combination of
revenue and expenditure changes as listed below.

           Revenue Changes
           Additional Ad Valorem                                        498,682
           Other Revenue (Stated Shared etc.)                          2,245,307
           Change in Revenue                                                        2,743,989

           Expenditure Changes
           City Manager Department:
            Eliminate Vacant Executive Asst to CM                        (63,119)
            Reduce EDO operating expenses                                (31,217)      (94,336)
           ITS
            Eliminate Contract Help Desk position                        (30,772)
            Leave buyback adjustment                                      (8,051)
            Reduction in cost of Computer Tech due to retirement         (10,502)
            Eliminate funding of budgeting module software              (100,000)
            Reduce CA Maintenance - lower cost solution                  (60,820)
            Eliminate tough book replacements                            (26,000)    (236,145)
           DCD
            Reduce misc operating lines (travel; postage; etc)           (30,156)
            Reduce Construction & Debris Cleanup funds                   (10,000)
            Reclass section manager                                       (8,075)      (48,231)
           Police

             Targeted Severence Program                                 (521,245)
            Eliminate vacant officer positions                          (646,783)
            Adjustment in Pension contribution                          (346,753)
            Adjust Salary Projection -1%                                (283,000)   (1,797,781)
           Fire
             Reduce Overtime - Brown out of units                       (200,000)
             Eliminate Vacant Deputy Chief                              (192,225)
            Eliminate 1 Secretary-Expect to transfer to another dept     (63,309)    (455,534)
           Public Works
            Eliminate request for new A/C Tech                           (70,548)
            Eliminate Laborer                                            (45,212)
            Eliminate vacant Business System Coordinator                 (63,293)
            Remove A/C machine for fleet                                  (7,000)
            Trailer                                                      (20,000)
            Eliminate vacant Facilities Superintendent                  (107,979)
            (2) New Thermokettles                                        (38,000)
            City Hall Plumbing                                           (90,000)
            Temporary labor reduction                                    (24,000)
            Uniform savings                                               (4,252)
            Adjust Building Maintenance funding                         139,454      (330,830)




                                                         23
                         City of Cape Coral, Florida
                FY 2010-2011 City Manager’s Proposed Budget

Parks & Recreation
General Fund Operations
 Recreation Admin misc operating reductions                       (720)
 Marine Services misc operating reductions                      (1,387)
 Revenue & Special Facilities misc operating reductions           (200)
 Parks & Rec Administration                                     (4,885)
 Parks Maintenance
  Eliminate irrigation specialist                              (64,901)
  Eliminate vacant support services coordinator                (66,020)
  Outside services (temp labor; pressuring cleaning; maint)    (42,000)
   Electric services                                           (43,000)
   Equipment maintenance (fire ext; playground & irr repair)   (13,000)
   Building Maintenance (painting)                              (5,000)
   Misc operating costs Unleaded fuel                          (45,000)
 Leave buyback reductions                                       (3,604)
Horton Park Repairs - Apply for grant                          (75,000)


Program Fund Subsidy
 Youth Center Reduce Contract Salaries                         (27,000)
 Youth Center Misc operating reductions                        (10,439)
 Parking Program Increase Revenue Estimate                      (8,900)
 Skate Park misc operating reductions                             (750)
 CM Youth Programs misc operating reductions                      (860)
 Special Events Misc operating reductions                      (12,000)
 Environmental Rec misc operating reductions                    (4,827)
 Lake Kennedy misc operating reductions                           (100)
 Pops Café - eliminate ice machine & convection oven            (4,500)
 OE Youth Program                                               (5,450)
 Four Freedoms misc operating reductions                           (50)
 Art Studio misc operating reductions                           (3,550)
 Yacht Club misc operating reductions                           (1,200)
 Aquatics misc operating reductions                             3,560
 Special Populations increase revenue donations                (50,600)
 Athletics Program misc operating reductions                    (4,000)
 Athletics Program increase revenue                            (23,000)
 Environmental Rec increase revenues                            (6,000)
 Transportation Program misc operating reductions               (2,091)


Waterpark Fund Subsidy
Increase pool & pump maintenance                               41,500
Misc operating reductions                                       3,700      (481,274)


TOTAL DEPARTMENTAL EXPENDITURE REDUCTIONS                                 (3,444,131)




                                               24
                                City of Cape Coral, Florida
                       FY 2010-2011 City Manager’s Proposed Budget


                                  Budget Process
Preparation of the FY 2010-2011 Budget represents the culmination of a year long process that
integrates financial planning, trend analysis, accounting enhancements, goals and objectives and
strategic planning into service delivery.


    Policy Document

   The City‟s budget process is conducted within the framework of the Strategic Plan,
   Comprehensive Plan, and comprehensive set of financial management policies, financial trends
   and fiscal forecasts. The information contained in these documents allows the policy makers an
   opportunity to review policies and goals that address long-term concerns and issues of the City
   and evaluate City services.

    Operations Guide

   The budget describes activities, services and functions carried out through departmental goals
   and objectives and continuation/enhancement of performance indicators. The document
   includes an organizational layout for the City and a two-year analysis on the levels of staffing.

    Financial Plan

   The budget presents the City‟s fiscal resources through a process of needs analysis, service
   delivery priorities and contingency planning. The document includes the current and long-term
   debt obligations, list of major projects (including an Asset Improvement Plan), and the basis of
   budgeting for all funds.

    Communications Device

   The budget seeks to communicate summary information, including an overview of significant
   budgetary issues, trends and resource choices to a diverse audience. It describes the process
   for preparing, reviewing and adopting the budget for the ensuing fiscal year. The document has
   been printed and formatted with the focus of ease of understanding to the layman.




                                                25
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget

COMPREHENSIVE FINANCIAL MANAGEMENT SYSTEM/BUDGET PROCESS

                                                   FY 2010                    FY 2011
                                JAN   FEB   MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC

    Strategic Plan Adopted             X
    Budget Packages and
    Policy Guidelines sent to
    Departments                  X     X

    Departmental Preparation     X     X     X
    Budget Workshops, Final
    Review and Development
    of City Manager's
    Proposed Budget                               X    X   X   X

    City Manager's Proposed
    Budget Presented to City
    Council                                                    X
    City Council Sets
    Proposed Millage Rate                                      X

    Review of City
    Manager's Budget by
    Financial Advisory
    Committee                                                      X

    City Council Workshops                                         X
    City Council conducts
    tw o public hearings on
    proposed budget and
    proposed millage rates                                              X

    City Council Adopted FY
    2011 Budget                                                         X
    Document Publication                                                    X
    Strategic Plan Workshop
    to set FY 2012 Service
    Level Priorities                                                                X
    Research Financial
    Trends and Development
    of FY 2012-2016 Fiscal
    Forecast                                                                    X   X




                                                  26
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget


       Budget Preparation, Adoption, and Amendment
The budget process and the levy of ad valorem taxes are governed by the Florida Statutes Chapter
200 and City of Cape Coral Charter Article VII Chapter 7. The Statutes address the budget timetable
from the point of initial presentation of a proposed budget and taxable value to the governing body.
The timetable, public advertising requirements, and the two required public hearings to adopt the
budget and to levy ad valorem taxes are statutory/charter requirements. Additionally, State
Comptroller Regulations dictate a uniform accounting structure, which must be embodied in the
budget and financial reporting.

The final budget document reflects a continuation of the managerial focus on both the budget
process and the document itself. An outline of Cape Coral‟s process is presented below:

November - December Budget Kickoff

        Strategic Planning Session
        Budget Division prepares revenue forecasts
        Budget Division updates six-year fiscal forecasts
        Departments begin preparing six year Asset Improvement Program

January – March

    Budget Division prepares and distributes Budget Guidelines
    Departmental budgets due

April – June City Manager Review

    City Manager reviews departmental requests and service level recommendations
    Issues are discussed, resolved, and recommendations prepared for presentation to the City
     Council
    Detailed analysis of budget is accomplished
    Proposed budget with major budget issues is produced

July 1 – Assessment Data

Assessed values for ad valorem taxes are received from the Property Appraiser (elected official) for
all taxing districts setting the legal adoption timetable. The balanced budget must be filed by the
governing body in accordance with Florida Statutes.

July/August – Council Establishes Proposed Millage Rate

City Council establishes a proposed millage rate for all Cape Coral ad valorem taxes for the new
fiscal year. Proposed ad valorem millage levies must be certified to the Property Appraiser by the
City Council within thirty-five (35) days of presentation of assessed values, and public hearing dates
must be set.

August

Workshops on operating budgets are held with Financial Advisory Committee (a citizen group
appointed by City Council).




                                                 27
                                  City of Cape Coral, Florida
                         FY 2010-2011 City Manager’s Proposed Budget


August – Property Appraiser Mails Truth-in-Millage (TRIM) Notices

     Property Appraiser mails TRIM notices to all property owners. This notifies all taxpayers of
      the proposed tax rate, its relationship to the prior year‟s rate, the total taxes based on the
      proposed rate, and the valuation of each parcel of property. The notice also provides the
      date, time, and location of the first public hearing being held by each taxing authority.
     Once the millage rate is certified, it may not be increased without re-mailing the notices.
     The TRIM notices are mailed within fifty-five days of the date from which the Property
      Appraiser announces the certification of the tax values.

September – Public hearings

     The first public hearing is held within twenty-five days of the mailing of the TRIM notice.
      Tentative millage rates and operating budget are approved at the first public hearing.
     The second public hearing is held within fifteen days following the first public hearing.
      Advertisement in the newspaper is required three (3) to five (5) days before the second
      public hearing. The advertisement must contain a summary of the budget, all millage rates,
      and tax increase percentages over the rolled-back rate millage.
     The final budget and millage levies are adopted at the second public hearing.

October – Final Budget Document

     The final document is produced reflecting final program service information and dollars.
     Copies of the final document are made available for review by the media, taxpayers, and
      public interest groups at all libraries and at the City Clerk‟s office.

Six-Year Asset Improvement Program

A six-year Asset Improvement Program is updated annually at the same time as annual budget
preparation. Proposed funding sources are shown for each project. Revenue estimates for capital
funding sources are projected for the six years of the program. A proposed update of the six-year
Asset Improvement Program is presented during annual budget review. The proposed update is
reviewed and modified by the departments. The first year of the updated Asset Improvement
Program as modified is integrated into the proposed annual budget. When the final budget is
adopted, the final update of the six-year Asset Improvement Program is produced.

Budget Amendment Policy

Florida law provides general guidelines regarding how local governments‟ budget amendment policy
must operate. Florida law allows complete flexibility in modifying Proprietary Fund budgets during
the year at regular public City Council meetings. Appropriation of additional unanticipated revenue is
also allowed by law in all fund categories for many types of revenue at public City Council meetings.
The law allows appropriation increases of any nature to occur through a supplemental budget
process requiring advertised public hearings. Cape Coral‟s budget amendment policy allows the
maximum flexibility under Florida law. Budget amendments or transfers not requiring an increase in
a fund total or department total are granted within guidelines to various levels of management.
Formal legal appropriation by the City Council is at the department level for the General Fund and at
the fund level for all other funds in order to allow the degree of flexibility provided by the City policy.




                                                    28
                                               City of Cape Coral, Florida
                                      FY 2010-2011 City Manager’s Proposed Budget

                                                   Typical Budget Process
                                                         Budget Division/Departments
                                                                prepare initial
                                                       expenditure & revenue estimates




        Budget Division/Departments                          Budget kickoff with                            Budget Division/Departments
        preliminary operating budgets                          departments                              Prepare and review revenue estimates
                  prepared




                                                                 Budget Division
                                                                     reviews
                                                                operating budgets




                                                                      Revisions
                                                                       needed



                                                  No                                              Yes
                                                                  Departments revise
                                                                  operating budgets


                                                                Administration reviews
                                                                  operating budget



                                                                      Revisions
                                                                       needed
 Council receives operating budget &         No                                                  Yes
           holds workshops



 Council sets proposed millage rate                                                         Property Appraiser
     based on July 1st value                                                             Provides assessed values
                                                                                                  July 1st

 First and Final Public Hearings to
Adopt Proposed Budget - September



                                                                                                FINAL BUDGET
           New Fiscal Year                                                                       DOCUMENT
           October 1, 2010




                                                                     29
         City of Cape Coral, Florida
FY 2010-2011 City Manager’s Proposed Budget




                    30
                                City of Cape Coral, Florida
                       FY 2010-2011 City Manager’s Proposed Budget



                   Fiscal Year 2011 Budget Guidelines
1.   General Fund core expenditures will be prepared in three steps in accordance with the
     information listed below:

           Personnel costs are budgeted from Payroll Projection reports provided by Financial
           Services and are based on existing authorized staff levels and known contract
           provisions. Overtime projections will be developed at the department level.

           Capital expenditures will be entered into the JDE system based on the submitted 6-year
           Asset Improvement Plan (AIP). Items will be removed as necessary following the review
           by the Financial Services Department of the FY 2011 – 2016 Asset Improvement Plans.
           The following additional guidelines have been provided for IT equipment (computers and
           printers) and equipment maintained by the Fleet Division.

              A.   Computer equipment. ITS will be budgeting for the cost of replacing certain
                   computers that operate on the City‟s primary network. A list of the computer
                   equipment to be replaced is maintained by ITS. Computer equipment associated
                   with such operations as the Water and Wastewater Plants should be budgeted
                   by the department.

                   Printers – Departments may want to consider replacing printers that are over five
                   years old or have had maintenance problems. ITS will assist in evaluating the
                   condition of the equipment. ITS should also be consulted in the event additional
                   printers are needed as there may be additional costs involved to accommodate
                   the network requirements.

                   Additionally, ITS should be consulted if any moves or configurations of
                   workspace are requested as the cost of relocating data and phone lines should
                   be in the budget.

              B. All vehicles and equipment which are maintained by the Fleet Division and are
                 scheduled for replacement should be evaluated by the Fleet Division prior to
                 departmental meetings with the City Manager.

           Debt service costs will consist of existing obligations provided by Financial Services.

2.   Financial Management Policies adopted by City Council will be followed for revenue
     projections and for establishment of reserves.


3. Enterprise Funds should align their expenditures with the revenues from the fiscal forecast or
   departmental projections; whichever is more conservative. Indirect costs shall be provided and
   budgeted accordingly to match the cost allocation plan. Special Revenue Funds should align
   expenditures with their respective, restricted revenues adhering as much as possible to the asset
   improvement program. Capital Project Funds should be budgeted at projected costs per
   design or best estimate.




                                                 31
                                  City of Cape Coral, Florida
                         FY 2010-2011 City Manager’s Proposed Budget

4. Revenue centers should evaluate all proposed programs in consideration of past
   performance. Such evaluation should emphasize a reduction of General Fund subsidy as
   its first priority.

     As in the previous year, revenue centers should budget for telephone, electric and
     water/sewer/irrigation charges. Ideally, each facility should establish individual utility meters
     and accounts. If this is not possible, the cost centers should agree upon an equitable formula
     for allocating these costs amongst themselves. Finance will assist with the implementation of
     such an allocation.

5.   Every manager will have maximum flexibility to re-evaluate current operations and
     propose adjustments to future staffing and service levels. Vacant positions represent an
     opportunity to combine the duties of two or more positions, modify supervisory relationships
     where management/staff ratios are unfavorable, or reassign staff.          If a departmental
     reorganization is being contemplated, then appropriate descriptive back up must be included in
     the request.

     Unfilled positions are currently projected to be budgeted at the minimum salary amount for
     their pay grade. If the department is expecting to fill a position with a higher salary than
     minimum, the salary for that position should be adjusted to reflect the department‟s desired
     salary when the position is filled. It should be noted that if the position will not be filled for the
     entire fiscal year (October 1 through September 30), then the position should have a salary
     reflecting the amount of time the position would be filled.

6.   Every manager should evaluate existing programs for efficiency and determine if the
     program should be continued into FY 2011.




                                                    32
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget


                    Financial Management Policies
On February 25, 1991, the City adopted a comprehensive set of financial management policies in
the areas of operating management, debt management, accounts management, financial planning
and economic resources. At various times, City Council and the Financial Advisory Committee have
conducted thorough reviews of such policies as part of an ongoing process of economic and
financial analysis as conducted by City staff. These policies were reviewed and approved by the
City Council on July 28, 2008 and shall be in effect through the end of Fiscal Year 2010 unless
otherwise amended. The policies are currently being reviewed by the Financial Advisory Committee
and will be presented to City Council prior to September 30, 2010.

                                      Operating Management


Policy #1:    Revenue estimates for annual budget purposes should be conservative. In
              this light, General Fund revenues should be budgeted in the manner delineated
              below.

              A. Property taxes should be budgeted at 96% of the Property Appraiser’s
                 estimate as of July.
              B. State shared revenues should be budgeted at 95% of the State Department
                 of Revenue estimate.
              C. Franchise fee revenue should be budgeted at 95% of the maximum
                 estimate prepared by Financial Services Department.

              Revenues in excess of the budget should be placed in reserves in accordance with
              Policy #4.

              Fiscal Year                  Electric                   Solid Waste          Gas

              2007                         $ 5,025,117                $ 941,037            $ 18,668
              2008                           5,003,339                   985,048             19,008
              2009                           5,351,886                 1,014,938             27,888
              2010 (Budget)                  5,045,000                 1,010,000             26,000
              2011 (Budget)                  5,137,630                   920,140             28,260

              Florida‟s Communications Services Tax Simplification Act enacted in October 2001 eliminated
              franchise fees for cable television and telephone service. The new tax structure was created
              by the state. The rate was increased from 4.12 to 5.22% on January 1, 2010 for FY 2010.

                                              FY 2007 Actual      $     4,791,576
                                              FY 2008 Actual      $     5,102,919
                                              FY 2009 Actual      $     4,424,139
                                             FY 2010 Budget       $     5,685,535
                                             FY 2011 Budget       $     5,782,400

              Actual state-shared revenues by the State Department of Revenue as compared to the City‟s
              FY 2011 budget are as follows:

              Revenue          Actual           Actual         Actual          Budget         Budget
                                2007            2008            2009            2010           2011
              Half Cent Sales $12,760,799     $11,341,499      $10,044,094    $9,386,403     $10,165,400
              Revenue Sharing 4,274,838         3,960,535        3,468,936     3,150,732       3,710,555



                                                  33
                               City of Cape Coral, Florida
                      FY 2010-2011 City Manager’s Proposed Budget


             Any downturns in the State and/or local economy will adversely affect the City‟s
             ability to realize its budgeted revenues in the categories of franchise fees and state-
             shared revenues. Therefore, quarterly monitoring (policy #18) and conservatism
             (95% budgeting) should mitigate any unforeseen circumstances.


Policy #2:   The annual budget should be maintained in such a manner as to avoid an
             operating fund deficit. The annual budget should show fiscal restraint.
             Expenditures should be managed to create a positive cash balance (surplus) in
             each fund at the end of the fiscal year.

Status:      Credit rating agencies view operating surpluses as an indicator of sound financial
             management practices.        The aforementioned conservative revenue estimates
             coupled with quarterly budget monitoring reports have enabled the City to identify
             fiscal issues early on and take appropriate action to ensure policy compliance.

             Approximate cash balances for the City‟s primary operating funds at year-end are
             delineated below:

                           Fund                            2007               2008               2009           2010 Est.
             General -- Operations                   $      24,495,850   $   25,355,539     $    19,776,865   $ 28,414,883
             Gas Tax                                         1,668,423        1,559,452           1,448,302      3,807,071
             Impact Fees                                    22,525,457       24,692,342          23,628,132      6,763,920
             Water & Sewer -- Operations                     1,466,803        3,138,294           6,711,838      7,736,290
             Stormwater -- Operations                        4,264,725        4,727,407           6,342,605      6,533,248
             Building                                        2,663,518          120,763                   -        298,822
             Site Development                                    4,540                 -                  -               -
             Yacht Basin                                       582,590          656,914             759,647        833,278
             Golf Course                                        78,126           50,379             129,851               -
             Waterpark                                         127,918          179,077             177,223        124,224
             Total                                   $     57,877,950    $   60,480,167     $    58,974,463   $ 54,511,736



                                                           Ending Cash Balances
                                          $100

                                           $80
                            In Millions




                                           $60

                                           $40

                                           $20

                                            $0
                                                 FY 2007     FY 2008         FY 2009       FY 2010 Est




Policy #3:   The City should maintain a prudent cash management and investment program
             in order to meet daily cash requirements, increase the amount available for
             investment, and earn the maximum rate of return on invested funds
             commensurate with appropriate security. The City will use the following
             performance benchmarks for its investment portfolio.

                 A. The Merrill Lynch 1-3 Year Government/Corporate Index will be used as
                    a benchmark as compared to the City’s investment portfolio. This index



                                                            34
                              City of Cape Coral, Florida
                     FY 2010-2011 City Manager’s Proposed Budget

                   is an appropriate measurement for actively managed portfolios since
                   the index is calculated based on a group of securities, which fit the
                   parameters of the index during the period.        The benchmark is
                   rebalanced on a monthly basis, and securities, which no longer fit the
                   index, are removed from the performance calculation and others are
                   added. This is consistent with an actively managed portfolio in which
                   selective trades take place to maintain the appropriate duration and
                   security diversification, which is consistent with the selected
                   benchmark.
                B. The investment advisors manage the City’s portfolio on a total return
                   basis in accordance with AIMR (Association for Investment
                   Management Research) investment performance standards. AIMR is
                   the organization that sets the Global Investment Performance
                   Standards (GIPS) for the industry.

   Status:   On August 9, 2004, the City amended and adopted a Statement of Investment Policy
             and Guidelines in order to meet the following objectives:
                Safety of the principal of those funds within the portfolio. To attain this objective,
                diversification is required in order that potential losses on individual securities do
                not exceed the income generated from the remainder of the portfolio.
                Maintain sufficient liquidity to ensure cash availability for operating cash flow
                requirements; and,
                Maximize the return on the portfolio and avoid assuming unreasonable
                investment risk. Attain a market rate of return throughout budgetary and
                economic cycles, taking into account the investment risk constraints and liquidity
                needs.

             An Investment Committee was established for the purpose of formulating investment
             strategies and goals, monitoring the performance and structure of the City‟s
             investment portfolio and making recommendations/changes to the Investment Policy.
             Members of the Committee include the City Manager, Assistant City Manager,
             Financial Services Director, Deputy Financial Services Director/Controller and any
             other members as designated by the City Manager.

             The Committee, or quorum of the committee, shall meet quarterly, or as often as
             deemed necessary, to review, discuss and affirm or alter the current investment
             strategy.

             The City utilizes contracts with outside firms for investment management services.
             The firms manage a portion of the City‟s pooled cash as well as provide advice on
             portfolio mix and investment opportunities.

Policy #4:   Reserve funds shall not be used to fund recurring expenditures. Fund
             balances should be maintained at fiscally sound levels in all funds. Such
             levels are delineated below. Until the review process of the financial
             management policies is completed, it is assumed that for FY 2011 the reserve
             designations will continue at the FY 2010 level.




                                               35
                 City of Cape Coral, Florida
        FY 2010-2011 City Manager’s Proposed Budget

                                 Minimum Percent                      Fiscal
Fund                                and/or Amount *                   Year
General:
 Unreserved/Undesignated 2 months operating expenditures              2008
                            2 months operating expenditures           2009
                            2 months operating expenditures           2010
Amounts are not cumulative.

*Government Finance Officers Association (GFOA) recommends, at a minimum, that
general-purpose governments, regardless of size, maintain unreserved fund balance
in their general fund of no less than five to 15 percent of general fund operating
revenues, or of no less than one to two months of regular general fund operating
expenditures.

 Reserved/Designated:
  Disaster                            $1,000,000                 2008
                                       1,000,000                 2009
                                       1,000,000                 2010

The disaster reserves are to be used in emergency situations and as a match for
Federal Emergency Management Agency (FEMA) funds.

Capital Equipment                     $3,000,000                  2008
                                       1,500,000                  2009
                                       1,500,000                  2010

Facilities Maintenance                 $400,000                   2008
                                        400,000                   2009
                                        400,000                   2010

Land Acquisition                      $3,000,000                  2008
                                       1,500,000                  2009
                                       1,500,000                  2010

Economic Development                  $ 900,000                   2008
                                              0                   2009
                                              0                   2010


After all General Fund minimum reserve balances have been met excess
undesignated reserves may be set aside to provide additional funding in any
designated reserve.


Water & Sewer:
   A. An operating reserve fund balance at least equal to 25% of the cost of
       operation and maintenance in the annual budget for the then current fiscal
       year.
   B. Any surplus revenue in excess of this operating reserve minimum balance
       target is utilized to pay for all or a portion of the cost of capital projects.
   C. An annual transfer to the Renewal and Replacement Fund equal to 5% of the
       prior fiscal year‟s gross revenues (not cumulative).




                                 36
                                          City of Cape Coral, Florida
                                 FY 2010-2011 City Manager’s Proposed Budget

                           D. After deposit, surplus Renewal and Replacement funds above the Renewal
                              and Replacement Fund Requirement are available to fund capital projects
                              and these funds are used for this purpose in each year.

             Stormwater:
               Renewal & Replacement
                                                      2 months expenditures                        2008
                                                      2 months expenditures                        2009
                                                      2 months expenditures                        2010
                           Amounts are not cumulative.

Status:      Credit rating agencies view a contingency reserve policy as an important indicator of
             strong credit. The spending plan has been monitored to achieve fund balances at
             levels that meet or exceed policy guidelines.


                                 General Fund                 FY 2007           FY 2008         FY 2009          FY 2010 Est.
             Reserved/Designated                          $         18.8    $        14.3     $        7.3       $        8.2
             Unreserved/Undesignated                                 7.6             14.1             18.0               25.5
             Total                                        $         26.4    $        28.1     $       25.3       $       33.7
             Expenditures (In Millions)                   $         148.7   $       140.6     $      122.9       $      112.4
             Total Fund Balance as %
             of Expenditures                                  17.75%             19.99%           20.59%             29.98%
             Unreserved/Undesignated
             Fund Balance as % of                             5.11%              10.03%           14.65%             22.69%
             Expenditures

                                           FUND BALANCE FOR GENERAL OPERATIONS

                           $30
                           $25
                           $20
             In Millions




                           $15
                           $10
                            $5
                            $0
                                    FY 2007               FY 2008               FY 2009           FY 2010 Est.

                                    Reserved/Designated                          Unreserved/Undesignated



Policy #5:   The City shall maintain adequate protection from loss due to property damage
             or liabilities of the City. The City will continue to be self-insured for a
             maximum of $350,000 for each workers’ compensation claim, $100,000 for each
             general liability claim, and $100,000 for each property damage claim. The City
             shall purchase excess commercial insurance. The City shall maintain separate
             funds for Workers’ Compensation and Property/Liability and ensure adequate
             resources are available to support the value of incurred but not reported
             (IBNR) claims.




                                                              37
                              City of Cape Coral, Florida
                     FY 2010-2011 City Manager’s Proposed Budget

Status:      The City continues to maintain a comprehensive set of insurance policies. While the
             City had been a member of the Southwest Florida Risk Management Association
             insurance pool, the City evaluated alternatives to include the possibility of self-
             insuring. In FY 2005, two internal service funds were created for the Workers‟ Comp
             and Property/Liability. Funds are transferred to these funds by the operating
             departments. The General Fund insurance reserve was split and transferred to
             these two funds.

             The budget includes a total of $5,045,400 in funding for Workers‟ Compensation and
             general Property/Liability premiums, claims, and reserves. These costs represent a
             decrease of 8% from the FY 2009 budget as a result of positive results realized
             through self-insurance.

                                      FY 2007        FY2008        FY 2009            FY 2010      FY 2011
                                         Actual        Actual         Actual            Budget       Budget
              Workers‟ Compensation $4,178,622    $4,831,544     $2,795,751         $2,728,163    $2,361,200
              Property/Liability     2,458,332     2,700,000      2,014,108          2,364,199     2,684,200

             Additionally, there is a disaster reserve in the amount of $1,000,000, and will be
             maintained at that level into FY 2011 in accordance with the adopted policies.


                                           COMPREHENSIVE INSURANCE



               $8,000,000
               $6,000,000
               $4,000,000
               $2,000,000                                                                      Workers' Comp
                                                                                           Property/Liability
                      $0
                            FY 2007   FY 2008     FY 2009       FY 2010   FY 2011
                             Actual    Actual      Actual        Budget    Budget




Policy #6:   The City will not commit itself to the full extent of its taxing authority.

Status:      The budget continues to reserve significant taxing capacity for future needs, as
             shown below.
                     Tax                   Limit                FY 2011 Proposed Rate
             Property                      10 mills
                 General Operations                             7.9702
                 All-Hazards MSTU*                              0.0693
                     * Levied by Lee County Board of County Commissioners
             Public Service:
              Electric                          10%                            0%
              Water                             10%                            0%
              Gas                               10%                            0%


                    Tax                         Limit                          FY 2011 Proposed Rate



                                                  38
                              City of Cape Coral, Florida
                     FY 2010-2011 City Manager’s Proposed Budget

             Voted Gas                     1 Cent                 Levied by County-Not shared
                                                                  with municipalities
             Local Government              .5% or 1%              Not levied
             Infrastructure
             Communications Tax            5.22%                  5.22%


Policy #7:   The City will not fund ordinary municipal services with temporary or non-
             recurring revenue sources.

Status:      As previously mentioned, the budget continues to avoid one-time revenue sources to
             fund ongoing City services.

Policy #8:   Actual indirect costs associated with the operations of Enterprise Funds will
             be identified and accounted against the operations of those funds and be
             reimbursed to the General Fund.

Status:      The Full Cost Allocation Plan, developed by Financial Services, accounts for most of
             the reimbursements between funds for administrative costs. Approximately 24% of
             the General Fund administrative costs are allocated to various operating funds.


                                   Fund         Calculated Charge
                            Water & Sewer       $        1,761,169
                            Stormwater                     896,137
                            Gas Tax                         39,121
                            Waterpark                      369,433
                            Golf Course                    317,258
                            Yacht Basin                     47,710
                            CDBG/SHIP                       18,103
                            Building                       516,285
                            TOTAL               $        3,965,216

             The entire Full Cost Allocation plan is presented in the Appendices section of the
             budget book.


Policy #9:   All fee schedules and user charges should be annually reviewed for
             adjustment to ensure that rates are equitable and cover the total cost of the
             service or that portion of the total cost established by policy of the Cape Coral
             City Council. The following framework is recommended by the administration
             to be applied to user fees:

             Total Fee Support (100%)
                    Enterprise Funds (Water/Sewer, Stormwater, Yacht Basin, Golf Course,
                    Waterpark, Building, Site Development Review)
                    Lot Mowing Program




                                              39
                                     City of Cape Coral, Florida
                            FY 2010-2011 City Manager’s Proposed Budget

                Moderate Fee Support (40 - 100%)
                      Parks & Recreation -- Athletics, Off-Site/Special Events, Four Freedoms,
                      Yacht Club, Youth Programs, Youth Center, Lake Kennedy and Rotino
                      Senior Centers, Special Populations, Parking Program, and Pops Café

                Minimum Fee Support (less than 40%)
                      Parks & Recreation --Aquatics, Transportation, Environmental Recreation

Status:          During FY 2008, the Site Development Review Fund was dissolved and functions
                 absorbed within the Public Works Department. Additionally, in FY 2009, the
                 Waterpark and Building Funds were reclassified as Special Revenue Funds rather
                 than Enterprise Funds as they had not been operating at 100% cost recovery and
                 have been subsidized by the General Fund.

                 The City's fee structure for non-enterprise fund parks, recreation and social services
                 programs have historically provided between 23% and 100% of total program costs
                 in accordance with adopted City policy. In order to achieve the City Council‟s
                 desired target budget, many of the program areas were significantly impacted. A
                 review of the policy and target revenue recovery levels should be made in the near
                 future in conjunction with service level expectations.

                              FY 2009             FY 2010 BUDGET                    FY 2011 BUDGET
                             Recapture                           Recapture                            Recapture
   PROGRAM                     Rate      Revenue Expenditures      Rate      Revenue     Expenditures   Rate
    Aquatics                     31.35% $ 108,421 $ 459,501         23.60% $    120,814 $ 445,937       27.09%
    Arts Studio                  53.43%   339,889       464,295     73.21%      311,548      417,533    74.62%
    Athletics                    57.71%   493,160       750,020     65.75%      482,349      741,390    65.06%
    Charter Schools            100.00%    277,675       266,852    104.06%      257,985      241,736   106.72%
    Community Sptd Events         0.00%       -          95,078      0.00%          -         76,200     0.00%
    Environmental Rec            31.94%    95,933       261,482     36.69%       83,052      256,829    32.34%
    Four Freedoms                52.79%   285,340       530,489     53.79%      278,783      494,414    56.39%
    Lake Kennedy                 45.07%   201,152       413,577     48.64%      178,946      403,426    44.36%
    Parking Program            122.80%     72,611        87,793     82.71%       85,000       87,491    97.15%
    Pops Café                    70.95%   143,097       170,930     83.72%      136,335      157,803    86.40%
    Rotino Senior Center         30.47%    85,234       300,447     28.37%       93,075      293,588    31.70%
    Skate Park                   46.04%   101,160       165,888     60.98%       84,900      127,575    66.55%
    Special Events               64.27%   284,100       402,398     70.60%      256,500      360,831    71.09%
    Special Pops                 57.57%   650,310       971,291     66.95%      623,602      934,839    66.71%
    Transportation               25.77%   117,250       209,874     55.87%       75,145      194,307    38.67%
    Yacht Club                   45.53%   209,042       456,716     45.77%      201,694      442,417    45.59%
    Youth Center                 46.50%   213,361       410,115     52.02%      228,433      342,486    66.70%
    Youth Services               67.32%   431,085       453,918     94.97%      430,210      387,165   111.12%




Policy #10:     The financial burden on the City’s taxpayers must be minimized through
                systematic annual program reviews and evaluation aimed at improving the
                efficiency and effectiveness of City programs. As such, the annual budget will
                be based on a City-wide work program of goals, implemented by departmental
                goals and objectives.

Status:         The budget integrates budget monitoring reports, financial trends, fiscal forecasts
                and performance indicators per program that stress outcomes over workload. In
                addition, the City has instituted a "Competition for City Services" process, which
                provides City employees with the opportunity to compete against the private sector



                                                    40
                                    City of Cape Coral, Florida
                           FY 2010-2011 City Manager’s Proposed Budget

                 for the delivery of selected services. Results of the overall outsourcing process to-
                 date are delineated below.
                         Privatized                                  City Employees
                         Lot Mowing                                  Custodial
                         Tree Trimming                               Canal Dredging
                         Yacht Basin Restaurant, Bait Shop           Fleet Maintenance
                          & Fuel Facilities                          Peppertree Removal
                         Meter Reading                               Street Sweeping
                         Median Maintenance (Improved)               Golf Course Maintenance
                         Road Resurfacing                            Waterpark Maintenance
                         Community Theatre                           Lab Services
                         Grounds Maintenance                         Sidewalk Installation
                 In FY 2005, grounds maintenance, which was being performed by the Parks Division,
                 was outsourced with the exception of the athletic fields, which continue to be
                 maintained by Parks.

Policy #11:      The City's role in social service funding should be supplemental (addressing
                 special or unique local needs) to the basic responsibilities of regional
                 agencies. Funding shall be restricted to those funds provided through the
                 Community Development Block Grant (C.D.B.G) Program.
Status:          The preliminary Action Plan has identified funding for the following organizations.
                 The City Council will consider the Action Plan in late July 2010.


     Public Services                                                     Am ount Available    $         113,721
                                                        Am ount                Staff               Board
     Agency                                            Requested          Recom m endation    Recom m endation
     Sunrise Community of SWFL Inc                 $        29,888.00     $        8,000.00   $        8,000.00
     Cape Coral Caring Center, Inc                 $        23,000.00     $       17,000.00   $       17,000.00
     Cape Coral Parks & Rec/Transportation
     Disadvantage                                  $         18,200.00   $        13,900.00   $       13,900.00
     Deaf Service Center of SW FL                  $         19,462.00   $        15,208.00   $       15,208.00
     Center for Independent Living of SW FL Inc.   $         25,000.00   $         8,000.00   $        8,000.00
     Abuse Counseling and Treatment, Inc.          $         37,145.98   $        28,613.00   $       28,613.00
     Community Cooperative Ministries, Inc.        $         25,000.00   $        11,000.00   $       11,000.00
     Dr. Piper Center for Social Services, Inc.    $         16,000.00   $        12,000.00   $       12,000.00
     Total                                         $        193,695.98   $       113,721.00   $      113,721.00

     Public Facilities, Housing, Econom ic
     Developm ent                                                        Am ount Available    $         572,848
                                                        Am ount                Staff               Board
     Agency                                            Requested          Recom m endation    Recom m endation
     Cape Coral Housing Development Corporation    $       150,000.00     $      120,356.00   $      130,000.00
     Cape Coral Housing Development Corporation    $       350,000.00     $      280,000.00   $      219,942.00
     Cape Coral Housing Development Corporation
     PI (Program Income)                                                                      $       80,058.00
     City of Cape Coral Public Works/Sidew alks    $         50,000.00   $        50,000.00   $       50,000.00

     Cape Coral Community Redevelopment Agency     $         37,492.00   $        37,492.00   $             -
     Habitat for Humanity of Lee County, Inc       $        106,250.00   $        85,000.00   $       92,848.00
     Total                                         $        693,742.00   $       572,848.00   $      572,848.00




                                                       41
                                City of Cape Coral, Florida
                       FY 2010-2011 City Manager’s Proposed Budget

              The City has been allocated $758,139 for the C.D.B.G. grant cycle, $72,358 will be
              used from C.D.B.G. Revolving Loan Fund, and $7,700 will be reallocated from a
              previously authorized and completed project.

Policy #12:   City management is responsible for recovery of budgeted and non-ad valorem
              revenues as planned for in the budget. Management shall maintain adequate
              billing and claiming processes in order to effectively manage their accounts
              receivable systems in conformance with the fiscal plan and sound business
              principles.

Status:       It is City policy to ensure anticipated revenues match budgeted expenditures. If a
              fund/department falls short, the shortage is recaptured in the following year‟s budget.

Policy #13:   The City will annually review the Capital Improvements Element of the
              Comprehensive Plan to ensure that required fiscal resources will be available
              to provide the public facilities needed to support the adopted level of service
              standards.

Status:       The Capital Improvement Element of the Comprehensive Plan is annually reviewed
              and updated in conjunction with the Six Year Asset Improvement Plan. It is the City‟s
              policy to ensure anticipated revenues match budgeted expenditures.


Policy #14:   The City will annually prepare a six-year Asset Improvements Program. The
              asset improvements program will identify the source of funding for all projects,
              as well as the impact on future operating costs.

Status:       The FY 2011 budget continues this policy by including the following new amounts for
              capital improvements:

              Program Area                                             Funding Sources
               Public Buildings                      $             -   Stormwater Revenues       $    6,565,000
               Parks & Recreation                                  -   Six Cent Gas Tax              10,154,797
                Stormwater                                6,565,000    Five Cent Gas Tax             11,300,000
               Transportation                            24,415,422    Water & Sewer User Fees       37,177,150
               Utilities                                 47,477,150    Water & Sewer Debt            10,300,000
                                                                       TECA                           2,960,625
              Total Capital Improvement Program      $   78,457,572    Total Funding Sources     $   78,457,572



                                                  Debt Management

Policy #15:   The City will issue and comply with a comprehensive debt management policy.

              Note: The City has no set legal debt limit but follows the established policies.

                          Accounts Management & Financial Planning

Policy #16:   Accounting systems shall be maintained in order to facilitate financial
              reporting in conformance with Generally Accepted Accounting Principles of
              the United States.




                                                     42
                               City of Cape Coral, Florida
                      FY 2010-2011 City Manager’s Proposed Budget

Status:       The budget continues the City's efforts to enhance its accounting practices by
              maintaining its chart of accounts in compliance with the State of Florida Uniform
              Accounting System.

Policy #17:   An annual financial audit shall be prepared in conformance with Florida state
              law.

Status:       The budget funds an annual audit of all accounts by an independent certified public
              accounting firm, as well as an annual engineering report by the City's engineer-of-
              record.

              The City‟s engineer-of-record reviewed the two utility systems -- water & sewer and
              stormwater. Both reviews produced the following results:

                 The utility systems have complied with the applicable covenants of outstanding
                 bonds.
                 The utility systems have met debt service coverage requirements and maintained
                 proper balances in the Renewal & Replacement and Reserve accounts.

Policy #18:   Financial systems shall be maintained in a manner that provides for the timely
              monitoring of expenditures, revenues, performance and receivables/billing
              status on an ongoing basis.

Status:       The City's data processing component provides for on-line reporting of all
              expenditures and revenues. In addition, the following reports are produced as
              integral parts of the City‟s comprehensive financial system:

                     Budget monitoring reports -- quarterly
                     Performance results – periodic
                     Management/employee ratios -- periodic
                     Assessment collection projections -- periodic

              The above reports are intended to identify budget issues early on and take corrective
              action where necessary to ensure financial soundness.

Policy #19:   Forecasting of revenues and expenditures for major funds shall be
              accomplished in conjunction with the development of the annual operating
              budget in accordance with recommended practices of the National Advisory
              Council on State and Local Budgeting (NACSLB).

Status:       The City's Multi-Year Fiscal Forecast estimates City revenues and expenditures over
              a six-year period with use of relevant financial, economic and demographic
              information. This report is published on a periodic basis.


Policy #20:   The City shall annually seek the GFOA Certificate of Achievement for
              Excellence in Financial Reporting and Distinguished Budget Presentation
              Award.

Status:       The City has received the GFOA Certificate of Achievement for Excellence in
              Financial Reporting for the fiscal years ending 1987 through 2008. The FY 1992
              through 2008 budgets received the GFOA Distinguished Budget Award with Special
              Performance Measure Recognition for the FY 2005 budget. Beginning in FY 2009,



                                               43
                               City of Cape Coral, Florida
                      FY 2010-2011 City Manager’s Proposed Budget



              the Budget was not submitted for review as many required components were
              removed in response to resident requests to have a smaller budget document.


                                     Economic Resources

Policy #21:   The City should diversify and expand its economic base in order to relieve the
              homeowner from the most significant share of the tax burden and to protect
              the community against economic downturns. This effort should include the
              attraction of new businesses, retaining existing businesses, enticement of new
              residents, and tourism.

Status:       The FY 2011 proposed budget recommends funding of $458,976 which is the sole
              source of funds for Economic Development programs.

Policy #22:   The City should encourage economic development initiatives that provide
              growth in the tax base and employment for City residents as a first priority and
              in the County and region as a second priority.

Status:       Growing existing businesses and recruiting targeted industries is a core economic
              development strategy. Based on the research conducted in FY 2007, Economic
              Development Office (EDO) has focused on attraction and retention of high wage jobs
              that will provide employment for Cape Coral workers at a rate that will allow them to
              purchase a home in the city, thus supporting our core real estate industry.

              In addition, EDO is funding for the fifth year the Florida Gulf Coast University (FGCU)
              Small Business Development Center, which provides free counseling for all small
              businesses. This important resource has been serving approximately 400 Cape
              Coral business clients each year.

              Additionally, EDO sponsors an agreement with Southwest Florida Workforce
              Development Board to operate its Career Service Center in the City Centrum
              Business Park for workforce training and to facilitate the placement of employees in
              the market. Also provided are career counseling, resume writing assistance,
              unemployment services, and managerial training.




                                                44
                                        City of Cape Coral, Florida
                               FY 2010-2011 City Manager’s Proposed Budget



                          Long Term Financial Action Plan
A primary goal of long term financial planning is to demonstrate the City‟s sound financial condition.
The City‟s comprehensive financial management system emphasizes policy compliance, long-range
forecasting and planning, managed growth, economic diversification and protection of reserves.
Rating agencies periodically review key financial indicators and establish underlying bond ratings.

The Annual Budget offers several recommendations as key elements of a financial action plan which
can be implemented to help strategically position the City through the decade. The FY 2011 Budget
includes:

    Strategic budgeting
    Financial policies review
    Long-range financial capacity updates and coordination with economic development efforts
    Cost of services in program-based form

All of the aforementioned recommendations represent diverse approaches that are integral
components of sound financial planning. The financial action plan delineated below builds on the
solid foundation in place and serves to manage, enhance and maximize strategic opportunities
through this decade.
                              Action                                                                 Status

 1.     Review and refine, where appropriate, the City‟s                  1. Adopted February 1991. Amended six times during the
 comprehensive set of financial management policies and long-             period of February 1991 to July 2002. Revisions were
 range financial capacity.      This effort should incorporate            approved in April 2004 through October 2007. Updated
 expenditure and revenue structure reviews as well as their               policies were approved in late July 2007 for the period of FY
 relationship with the City‟s Comprehensive Plan and economic             2008 – 2010. Policies were presented for re-affirmation by
 diversification efforts.                                                 City Council in July 2008.


 2. Implement the strategic planning process whereby the City             2. Strategic Plan priorities were reviewed in December 2009
 will make decisions about future outcomes, how outcomes are              and adopted in February 2010.
 to be accomplished and how success is to be measured and
 evaluated.


 3. Enhance the City‟s budgeting process through (a)                      3. Implemented through FY 1999-2000 budget process and
 refinement of results-oriented performance measures                      annually reviewed.
 emanating from the strategic planning process; (b) review of
 the City‟s core level of services and decision packages above
 that level based on available revenues; (c) provisions for
 managers to have maximum flexibility to re-evaluate
 operations and propose adjustments to future staffing and
 service levels; and (d) review of cost center goals with plans to
 reduce general fund subsidies and redirecting revenues in
 excess of goals back into their respective programs.
 4. Continue implementation of Activity Based Costing to more             4. Fees for Department of Community Development activities
 clearly assess program costs, target performance measures,               will be reviewed by an outside consultant. Fee changes were
 identify value-added opportunities and make better informed              implemented in August 2009.
 choices about service level and user fee decisions.
 5. Continue implementation of targeted competition for                   5. Programs are evaluated annually. The outsourcing of parks
 delivery of city services process, whereby the public and                maintenance (non-athletic fields) was implemented in FY
 private sectors compete for service delivery.                            2005.


 6. Use citizen committee (Financial Advisory Committee- FAC)             6. The committee meets on a regular basis and provides
 to review the City‟s annual budget.                                      recommendations to the City Council.




                                                                     45
         City of Cape Coral, Florida
FY 2010-2011 City Manager’s Proposed Budget




                    46
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget



                                      Strategic Plan
A strategic plan is meant to be a reflection of City Council‟s decision to provide a foundation to guide
policy decisions over the next several years as well as their commitment to devote City resources to
accomplish the strategic priorities. In FY 2006, the City engaged an outside consultant to facilitate
the development of an updated strategic plan for FY 2007 and beyond. The City has continued to
utilize the basic framework provided by the outside consultant with the Assistant City Manager acting
as a facilitator. The most recent work session was held in December 2009.

The flow chart below provided the framework utilized in developing the City‟s strategic plan.




                                                  47
                                   City of Cape Coral, Florida
                          FY 2010-2011 City Manager’s Proposed Budget

The following section lists the strategic priority category, responsible department, and strategic
objectives identified as adopted by City Council.


Strategic Priority Category & Strategic Objectives

     1. Economic Development
            Community Development
                    Complete City Build Out Plan
                    Create Business Development Advocate
                    Improve Development process/permitting & licensing
            Economic Development Office
                    Create new incentive packages (Tax Free Enterprise Zone)
                    Increase Private/Public Partnerships
                    Critical Projects: North Jaycee Park Waterfront Restaurant; Village Square; Ice
                      Rink; V.A. Clinic; Swim Center
                    Facilitate Zemel property use
                    Broaden revenue base / Increase Commercial Tax Base
                    Increase positive visibility (Who we are; Focus-Veterans)
             Economic Development/CRA
                      Create additional CRA Districts
             City Manager‟s Office
                    Create Pre-platted Legislative agenda

     2. Budget
            Financial Services
                   Reduce Budget Spending
                   Simplify Budget Presentation
                   Tax Allocation-County vs. City (Donor)
                   Pursue Revenue not fully collected
            City Manager‟s Office
                   Increase Grants

     3. Utilities
               Public Works
                      Strategic plan for the continuation of the U.E.P.
                      Maintain effective use of dredge program

     4. Public Safety
             Police
                          Maintain Public Safety with increase in population
                          Reduce-fatalities, injuries, crashes
               Fire
                          Maintain Public Safety with increase in population
               ITS
                          Maintain Public Safety with increase in population (communications systems)

     5. Transportation
             Public Works
                    Increase repaving
                    Increase access to I-75
                    Transportation Concurrency Exception Area Projects (Cape Coral Parkway)
                    Widening of Pine Island Road




                                                    48
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget

     6. Parks & Recreation
             Parks & Recreation
                   Public/Private Partnerships
                   Increase volunteerism

     7. Communication/Transparency/Trust
            City Manager‟s Office/PIO
                   Expand citizen survey/Reduce cost
                   Additional opportunities to educate and inform citizens


Strategic Decision-Making
Council agendas are usually dominated by items necessary for the effective, day-to-day operation of
the City. This is the basic nature of municipal government. A decision tree (located on the following
page) was developed in order to help ensure that operational decisions do not deflect or even
obstruct the effective pursuit of the adopted Strategic Plan. The decision tree provides a fair and
disciplined approach to ensuring the protection of the plan. It allows for new ideas that will improve
the plan, through the replacement of a strategy, or reconsideration during the annual strategic plan
review. It also avoids harmful decisions not in the interest of the strategic priorities.
Keyed Agendas
The decision tree became tied to a change in agenda design. Items are flagged that have strategic
impact on the City and the adopted Strategic Plan. By doing so, a review of such items‟ potential
impacts is triggered before reaching a decision.
Strategic Accountability and Performance
The City of Cape Coral Administration already employs a management system that focuses on
accountability and performance in delivering services to our residents and visitors. Steps have been
taken to ensure that clear accountabilities for strategic performance are embedded in this system.
Annual Action Plans
The strategies and indicators presented are linked to the annual budgeting process. The available
resources are evaluated; both internal to the City‟s budget and external regarding the many
collaborative partners, and decisions are made on how best to meet the strategic priorities. Not all
strategies can be initiated in the first year. Some are better left to following years for reasons of
logical sequencing or the desire to do fewer things well rather than many things superficially.
The Strategic Plan acts as an overall umbrella within which our other tools, such as the Capital
Improvements Plan, Comprehensive Plan and many departmental master plans are coordinated.
Monitoring
Regular quarterly reports are presented by staff and the status of each priority is updated.




                                                  49
         City of Cape Coral, Florida
FY 2010-2011 City Manager’s Proposed Budget




                    50
                                City of Cape Coral, Florida
                       FY 2010-2011 City Manager’s Proposed Budget



                            Major Revenue Sources
The City relies on a variety of revenue sources to finance operations and construction activities.
These sources include taxes, special assessments, fees, intergovernmental funding, and charges for
services. Estimates of revenues for budgetary purposes are gathered from a variety of sources.
Revenue estimates for user fees are based on past trends and experienced judgment of current and
future conditions. The Florida Department of Revenue provides estimates of revenues for the Local
Governmental Half-Cent Sales Tax, State Share Revenue, Communications Tax, and Local Option
Gasoline Taxes. Ad valorem tax revenue is estimated utilizing taxable property values as provided
by the County Property Appraiser in conjunction with applicable millage rates.

A detailed revenue manual is prepared in which factual and statistical detail is provided about the
history; the fund to which the monies are deposited; sources, uses, and current rates and limitations
on those rates; how the revenue is collected, exemptions, and the revenue collector. The six-year
history, current year estimate; and the six-year projection of each revenue source are provided in
tabular and graphic form.

While there are several methods for projecting revenues, most of the projections are based upon the
use of “trend analysis” and “expert judgment” within the framework of some basic economic
assumptions. Even though some basic assumptions are being made, the importance of examining
each revenue source and the specific factors that influence it has been recognized and utilized.

Trend analysis relies on history to project the future. For example, revenues for social services may
be found to have increased an average of three percent annually for the last five years in constant
dollars. Trend analysis would extend the three percent growth rate into the future.

Expert judgment relies on the ability of local officials to predict how changes may affect their
jurisdiction. For instance, gas prices may increase beyond levels seen in past years. Generally with
increased gas prices, travel and tourism slow down; however, staff analyzes all sources of
information, determines that gas purchases will remain steady, along with the growth in population
and forecasts a steady increase in local option gas taxes.

The revenue manual is updated periodically to include new and current revenue sources and
additional potential revenue sources. While the revenue manual will provide detailed information,
the following summarizes the major revenue categories.

Ad Valorem Taxes (Property Taxes)
Ad valorem taxes are charges levied by the local unit of a government against property owners
based on the value of their real property. Property taxes are the largest single revenue source in
the General Fund and in FY 2011 represent 61.8% of the General Fund current revenue. In
accordance with the City‟s adopted financial policies, ad valorem revenues are budgeted at 96% of
the estimated levy.

A tax rate of one mill produces one dollar of tax revenue on each $1,000 of taxable property values
as provided by the Lee County Property Appraiser.

Millage rate and assessed value history can be found on page 61.




                                                 51
                                                City of Cape Coral, Florida
                                       FY 2010-2011 City Manager’s Proposed Budget

                      General Fund Ad Valorem Receipts

                   $120,000

                    $90,000                                                Fiscal Year        Am ount
     In Millions



                                                                         2008 Actual     $    96,384,966
                    $60,000                                              2009 Actual          72,123,498
                                                                         2010 Budget          80,734,859
                    $30,000                                              2011 Budget          67,726,964

                           $0
                                  2008     2009          2010    2011
                                                Fiscal Year



Additionally, through an inter-local agreement with Lee County, the City participates in the All
Hazards Protection District The levy is set and collected by the County with funds remitted back to
the City in accordance with the terms of the inter-local agreement. The funds are used for such
things as Hazardous Material Response and Emergency Preparedness Initiatives to include the cost
of new shelter facilities. These receipts are recorded in a Special Revenue Fund. The City is
proposing a change in the distribution formula whereby 75% of receipts would come back to Cape
Coral rather than the current 60%.



                                 All Hazards Receipts

     $1,000,000

               $750,000                                                   Fiscal Year        Am ount
                                                                        2008 Actual      $      423,286
               $500,000                                                 2009 Actual             935,642
                                                                        2010 Budget             408,468
               $250,000                                                 2011 Budget             425,377

                      $0
                                2008     2009         2010      2011
                                           Fiscal Year




Other Taxes
Other taxes include charges levied by the local unit of government that are not ad valorem but are
imposed upon sale or consumption of goods and services.              This category includes the
communications service tax and local option gas taxes.

In FY 2001, the communications services tax replaced all local taxes on telephone and cable
services. Beginning January 1, 2010, the rate was increased from 4.12% to 5.22%. The revenue is
recorded in the General Fund, and in accordance with the financial policies, revenue is budgeted at
95% of anticipated receipts.




                                                                  52
                                         City of Cape Coral, Florida
                                FY 2010-2011 City Manager’s Proposed Budget



                  Communications Service Tax                                 Fiscal Year         Am ount
       $6,000,000                                                          2008 Actual       $    5,102,919
                                                                           2009 Actual            4,424,139
       $4,000,000                                                          2010 Budget            5,685,535
                                                                           2011 Budget            5,782,400
       $2,000,000

                 $0
                       2008      2009    2010       2011
                                  Fiscal Year




The gas taxes are collected on each gallon of gas sold within the county limits. The City‟s annual
receipts are based upon a locally agreed upon distribution formula based on population and are
recorded in Special Revenue Funds. Gas taxes are used to fund the construction of new roads and
sidewalks, intersection improvements, and maintenance of the City‟s existing transportation network.
FY 2011 estimates are 2% above the FY 2011 budgeted amounts.


                        Gas Tax Receipts
    $6,000,000
    $5,000,000                                                          Fiscal Year        5 Cent         6 Cent
                                                                      2008 Actual     $     3,257,319   $ 4,456,678
    $4,000,000                                                        2009 Actual           3,218,690     4,320,967
    $3,000,000                                                        2010 Budget           3,142,413     4,256,573
    $2,000,000                                                        2011 Budget           3,205,261     4,341,704

    $1,000,000
            $0
                      2008       2009      2010           2011
                                   Fiscal Year

                       5 Cent                    6 Cent


Franchise Fees
Franchise fees are levied on a corporation or individual by the local government in return for granting
a privilege or permitting the use of public property subject to regulations. The City receives franchise
fees for electricity, solid waste, and natural gas. It is anticipated that the City will collect
approximately $6.1 million in FY 2011.




                                                                 53
                                             City of Cape Coral, Florida
                                    FY 2010-2011 City Manager’s Proposed Budget

                                  Franchise Fees
                                                                         Fiscal Year        Am ount
                                                                       2008 Actual     $     6,007,394
    $7,500,000
                                                                       2009 Actual           6,394,714
    $6,000,000                                                         2010 Budget           6,081,000
                                                                       2011 Budget           6,086,030
    $4,500,000

    $3,000,000

    $1,500,000

                      $0
                           2008        2009        2010    2011
                                          Fiscal Year




Intergovernmental Revenue
Included are revenues received from federal, state, and other local governmental sources in the form
of shared revenues. The state shared revenues of the most importance to the City government are
local government half-cent sales tax and municipal revenue sharing. State shared revenue
represents 15.3% of the General Fund current revenue sources. The annual revenue is budgeted at
95% of the estimate released by the State Department of Revenue (DOR). The DOR has estimated
an increase of 17.8% in annual receipts for the half-cent sales tax distribution and 8.3% increase for
the municipal revenue sharing.




                                   Half Cent Sales Tax

                                                                              Fiscal Year         Am ount
                     $15
                                                                            2008 Actual       $   11,341,499
                                                                            2009 Actual           10,044,094
                     $10                                                    2010 Budget            9,386,403
       In Millions




                                                                            2011 Budget           10,165,400

                     $5


                     $0
                           2008        2009         2010    2011
                                          Fiscal Year




                                                                  54
                                   City of Cape Coral, Florida
                          FY 2010-2011 City Manager’s Proposed Budget

             Municipal Revenue Sharing Program

     $5,000,000

     $4,000,000
                                                                                Fiscal Year       Am ount
     $3,000,000                                                               2008 Actual     $    3,960,535
                                                                              2009 Actual          3,468,936
     $2,000,000                                                               2010 Budget          3,150,732
                                                                              2011 Budget          3,710,555
     $1,000,000

            $0
                   2008      2009            2010        2011
                                   Fiscal Year




Additionally, shared funds come from the Federal Community Development Block Grant (CDBG)
Program, Neighborhood Stabilization Program (NSP), and State Housing Initiative Partnership
(SHIP) and are recorded in Special Revenue Funds. While the annual allocation from the federal
government for CDBG programs has stayed at a fairly consistent level, state funding (SHIP) was
reduced by 88.6% from $1.5 million in FY 2009 to $165,516 in FY 2010 and there will not be an
allocation in FY 2011.

                  C.D.B.G, SHIP & NSP Funds


     $2,250,000                                                                 Fiscal Year       Am ount
                                                                              2008 Actual     $    1,992,937
                                                                              2009 Actual          1,807,206
     $1,500,000
                                                                              2010 Budget            869,681
                                                                              2011 Budget            758,139
      $750,000


            $0
                   2008     2009         2010        2011
                               Fiscal Year




Impact Fees
The City collects various impact fees when building permits are issued for new structures. Impact
fees are paid by those who build new structures with the City. Fees are used for the cost of capital
expenditures to support the expansion of roads, parks, water, irrigation, and wastewater facilities as
well as police protection, fire safety, and advanced life support services. Revenue estimates are
primarily based on a projection of the number of new construction permits. While construction
activity continues to be significantly lower than in FY 2007 and 2008, there have been some positive
signs that indicate that activity in FY 2010 may be slightly higher than in FY 2009. As such, a 5%
increase in impact fee revenue has been forecasted.

                       Fiscal Year               Road      Public Safety    Parks
                     2008 Actual         $       3,217,755 $    418,644 $    181,646
                     2009 Actual                   692,460      249,439      165,020
                     2010 Budget                   928,170      151,906      278,750
                     2011 Budget                 1,112,255      248,439      204,714
                                         $       5,950,640 $ 1,068,428 $     830,130




                                                            55
                                     City of Cape Coral, Florida
                            FY 2010-2011 City Manager’s Proposed Budget


Charges For Service
These revenues include all charges for current services and are sometimes referred to as user fees.
These fees are charged for activities such as zoning and development fees, cultural/recreational
fees, public safety fees, water, irrigation and wastewater fees.

User fees are charged for Parks and Recreational Programs. The Yacht Basin and Golf Course are
operated as Enterprise Funds and designed to be 100% supported by generated revenue. Other
programs such as the Arts Studio, Senior Centers, Transportation, and Special Populations as well
as the Waterpark operate with a subsidy from the General Fund.        Programs and related fee
schedules are reviewed on an annual basis.


             Park & Rec Non-Enterprise Programs
     $7,500,000
                                                                                                                                             General
     $6,000,000                                                                                                               Program          Fund
                                                                                                             Fiscal Year     Revenues        Subsidy
     $4,500,000
                                                                                                           2008 Actual     $    3,584,820   $ 4,076,036
     $3,000,000                                                                                            2009 Actual          3,276,352     2,986,621
                                                                                                           2010 Budget          4,108,820     2,137,985
     $1,500,000                                                                                            2011 Budget          3,928,371     2,477,596

            $0
                  2006      2008                  2009          2010       2011
                                              Fiscal Year
                  Program Revenue                   General Fund Subsidy



Water, irrigation, and wastewater charges have been established to generate a level of revenue
sufficient to support the utility fund. A comprehensive financial model has been developed that
examines operational and maintenance, capital, debt, and reserve requirements. Fee increases
were adopted during FY 2009 based on the revenue sufficiency model results.

                                                  Charges for Service - Water & Sewer Fund

                                            $38
                                            $33
                                            $28
                                            $23
                              In Millions




                                            $18
                                            $13
                                             $8
                                             $3
                                            -$2
                                                      2008                2009                    2010        2011
                                                                                    Fiscal Year



                                              Water                    Irrigation                    Wastewater




                             Fiscal Year                         Water                Irrigation         Wastew ater
                           2008 Actual                      $    16,602,210          $ 4,694,462         $ 23,678,145
                           2009 Actual                           18,164,928             4,891,011          26,474,760
                           2010 Budget                           23,700,000             4,950,863          34,858,061
                           2011 Budget                           24,978,547             5,206,671          35,672,508


                                                                             56
                                 City of Cape Coral, Florida
                        FY 2010-2011 City Manager’s Proposed Budget

Special Assessments
Special assessment, also called a non-ad valorem assessment, is a fee levied on certain properties
to defray all or part of the cost of a specific capital improvement or service deemed to benefit those
properties. The value of property is not considered when calculating a special assessment. Instead,
the cost of the facility or service is allocated to the benefited properties in a defined area on a
proportional basis.

The City levies several special assessments. One is the Stormwater Annual Assessment which is
used to provide funds to maintain the current stormwater system as well as design and construct
system improvements that help prevent flooding. The unit of measure billed is the equivalent
residential unit (ERU). In FY 2006 the fee per ERU was increased to $75 and is recommended to
continue at the same rate for FY 2011.

Additionally, special assessments are levied to pay for water, wastewater, and irrigation extension
programs. Special assessments vary based on the actual project costs which include construction,
design, and billing costs.




                                                 57
         City of Cape Coral, Florida
FY 2010-2011 City Manager’s Proposed Budget




                    58
                                     City of Cape Coral, Florida
                            FY 2010-2011 City Manager’s Proposed Budget



          Budget Highlights and Summary Schedules
The Fiscal Year 2011 total proposed budget is $425,723,833 and includes $138 million for General
Fund expenditures, $287.7 million for non-general fund operations, Asset Improvement Program
expenditures account for $34 million in all funds and interfund transactions are approximately $31.5
million.

Summarized below are the changes in fund types between the FY 2010 Adopted, FY 2010
Amended and FY 2011 Proposed Budget.

                                                                                     Change from Change from
                               FY 2010          FY 2010               FY 2011          FY 2010      FY 2010
        Fund Type             Adopted          Am ended             Proposed           Adopted     Am ended
General                     $ 137,321,029     $ 142,525,656        $ 138,008,382             0.50%      -3.17%
Special Revenue                50,728,533        51,807,690           48,003,786            -5.37%      -7.34%
Debt Service                    3,033,741         3,033,741            2,459,169           -18.94%     -18.94%
Capital Projects                5,090,985         8,953,893            3,100,000           -39.11%     -65.38%
Enterprise                    180,536,762       191,432,536          209,363,577            15.97%        9.37%
Internal Service               27,521,174        30,771,359           24,788,919            -9.93%     -19.44%
Total                       $ 404,232,224     $ 428,524,875        $ 425,723,833             5.32%       -0.65%




The City has several revenue sources, each representing a different percentage of total revenues.
The following chart shows the sources.


                                  Sources – Where the Money Comes From
                                             FY 2011 All Funds



                                                       Ad Valorem Taxes - City
                                                                Levy             Ad Valorem Taxes -
              Cash Balances Brought                                                    Other
                                                              15.91%                                  Tax Increment - County
                    Forward                                                            0.24%                   0.06%
                     25.92%

                                                                                                       Sales and Use Taxes
                                                                                                              3.34%
      Note/Debt Proceeds
            8.65%




                                                                                                          Charges for Service
                                                                                                               22.04%
          Transfers In
             7.40%
                                                                                                Intergovernmental
                                                                                                     Revenues
            Internal Service Charges
                                                                                                       4.41%
                      0.92%            Licenses & Permits
                                                            Miscellaneous Revenue     Fines & Forfeitures
                                             7.16%                  3.45%                   0.50%




                                                              59
                                    City of Cape Coral, Florida
                           FY 2010-2011 City Manager’s Proposed Budget


The various uses of the budgeted funds are summarized in the following table.

                                        Uses – Where the Money Goes
                                              FY 2011 All Funds

                           Reserves                          General Government
                           21.59%                                  9.70%
                                                                                     Public Safety
                                                                                       15.58%
           Transfers out
              7.40%


       Internal Service
           Charges
            1.42%




            Debt Service
              15.95%
                                                                                           Physical Environment
                                                                          Transportation         18.34%
                              Culture/Recreation         Economic             5.07%
                                    3.90%               Environment
                                                           1.05%

Governmental accounting and budgeting utilizes fund types to account for activities. The chart
depicts the FY 2011 budget by fund type.

                                            Total Budget by Fund Type
                                                    Internal Service
                   Debt Service                          5.82%
                     0.58%
                                                                                           General
                                                                                           32.42%




      Enterprise
       49.18%                                                                                 Special Revenue
                                                                                                  11.27%
                                                                           Captial Projects
                                                                               0.73%




                                                       60
               City of Cape Coral, Florida
      FY 2010-2011 City Manager’s Proposed Budget

                       MILLAGE RATE HISTORY
    Fiscal Year   General Operations    Debt Service       Total
       2000            5.9873             0.8605          6.8478
       2001             5.9873             0.7914         6.7787
       2002             5.8033             0.7144         6.5177
       2003             5.8033             0.5712         6.3745
       2004             5.6831             0.4218         6.1049
       2005             5.5287             0.2311         5.7598
       2006             5.2787             0.1119         5.3906
      2007             4.8787              0.0627         4.9414
      2008             4.7698              0.0627         4.8325
      2009             4.7698              0.0627         4.8325
      2010             7.9702              0.0000         7.9702
  2011 Proposed        7.9702              0.0000         7.9702


                  TAXABLE ASSESSED VALUE HISTORY
                   Taxable Assessed         New         Percentage
Fiscal Year              Value          Construction      Change
   2000           $    3,932,343,640   $ 132,617,560           5.08%
   2001                4,237,777,910      176,967,920          7.77%
   2002                4,714,588,660      229,164,893         11.25%
   2003                5,608,534,540      282,235,024         18.96%
   2004                7,300,200,110      390,150,982         30.16%
   2005                9,428,023,860      579,965,087         29.15%
   2006               14,165,306,480      698,392,398         50.25%
   2007               21,683,370,120      927,532,313         53.07%
   2008               20,991,527,700    1,662,239,285         -3.19%
   2009               15,696,642,250      971,086,761        -25.22%
   2010               10,494,876,370      175,205,783        -33.14%
   2011                8,851,587,294       70,456,330        -15.66%



                     SINGLE FAMILY HOMES
                    Average Taxable     Change in       Percentage
Fiscal Year         Assessed Value    Average Value       Change
   2000           $           69,789 $         3,060           4.59%
   2001                       72,290           2,501           3.58%
   2002                       80,102           7,812          10.81%
   2003                       90,822         10,720           13.38%
   2004                      106,573         15,751           17.34%
   2005                      120,975         14,401           13.51%
   2006                      142,791         21,816           18.03%
   2007                      186,898         44,107           30.89%
   2008                      196,977         10,079            5.39%
   2009                      153,543        (43,434)         -22.05%
   2010                      101,405        (52,138)         -33.96%
   2011                       88,722        (12,683)         -12.51%




                             61
                                                  City of Cape Coral, Florida
                                         FY 2010-2011 City Manager’s Proposed Budget

                                                     BUDGET SUMMARY - PROPOSED BUDGET


ESTIMATED REVENUES                                  GENERAL             SPECIAL            DEBT             CAPITAL            ENTERPRISE           INTERNAL           TOTAL ALL
                                                      FUND             REVENUE            SERVICE           PROJECT              FUNDS              SERVICE             FUNDS


Taxes:
 Ad Valorem Taxes - City Levy @ 7.9702          $     67,726,964   $              -   $             -   $              -   $                -   $              -   $      67,726,964
 Ad Valorem Taxes - Other                               602,215           425,377                   -                  -                    -                  -           1,027,592
 Tax Increment - County                                        -          276,177                   -                  -                    -                  -            276,177
Sales and Use Taxes                                    6,682,400         7,546,965                  -                  -                    -                  -          14,229,365
Charges for Service                                     772,760          9,082,979                  -                  -         78,637,471           5,330,400           93,823,610
Intergovernmental Revenues                            17,649,367         1,131,904                  -                  -                    -                  -          18,781,271
Fines & Forfeitures                                    1,525,170           78,750                   -                  -           539,698                     -           2,143,618
Miscellaneous Revenue                                  1,095,410         1,013,870                  -                  -          2,534,566          10,043,029           14,686,875
Licenses & Permits                                     6,086,030         4,435,640                  -                  -         19,964,334                    -          30,486,004
Internal Service Charges                               3,302,274                  -                 -                  -           635,347                     -           3,937,621
TOTAL SOURCES                                       $105,442,590       $23,991,662                $0                  $0       $102,311,416         $15,373,429         $247,119,097
Transfers In                                           4,150,909         7,663,629        2,459,169          3,100,000           14,070,558                    -          31,444,265
Note/Debt Proceeds                                             -                  -                 -                  -         36,820,000                    -          36,820,000
Cash Balances Brought Forw ard                        28,414,883        16,348,495                  -                  -         56,161,603           9,415,490          110,340,471
TOTAL REVENUES, TRANSFERS & BALANCES            $ 138,008,382      $ 48,003,786       $ 2,459,169       $    3,100,000     $ 209,363,577        $ 24,788,919       $     425,723,833


ESTIMATED EXPENDITURES
General Government                              $     28,398,493   $     1,022,073    $             -   $              -   $      4,976,913     $     6,910,441    $      41,307,920
Public Safety                                         63,549,643         2,771,348                  -                  -                    -                  -          66,320,991
Physical Environment                                    295,860          2,457,141                  -                  -         75,324,580                    -          78,077,581
Transportation                                         8,401,925          442,289                   -        3,100,000            9,658,421                    -          21,602,635
Economic Environment                                    458,976          3,994,470                  -                  -                    -                  -           4,453,446
Culture/Recreation                                     5,511,065         8,995,101                  -                  -          2,111,270                    -          16,617,436
Debt Service                                           2,617,512         7,554,639        2,459,169                    -         45,225,727          10,028,029           67,885,076
Internal Services                                       842,542            22,986                   -                  -          5,167,982                    -           6,033,510
TOTAL EXPENDITURES                              $ 110,076,016      $ 27,260,047       $ 2,459,169       $    3,100,000     $ 142,464,893        $ 16,938,470       $     302,298,595
Transfers out                                          5,766,474        11,573,013                  -                  -         14,174,235                    -          31,513,722
Reserves                                              22,165,892         9,170,726                  -                  -         52,724,449           7,850,449           91,911,516
TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, &
RESERVES                                        $ 138,008,382      $ 48,003,786       $ 2,459,169       $    3,100,000     $ 209,363,577        $ 24,788,919       $     425,723,833

                                                                          62
         City of Cape Coral, Florida
FY 2010-2011 City Manager’s Proposed Budget




                    63
                                     CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget


                                             Fund Sum m ary of Revenues
                                               Fiscal Year 2009 - 2011

                                            FY 2009 Actual                          FY 2010           FY 2011
                                              (Budgetary      FY 2010 Adopted      Am ended          Proposed
Fund                                            Basis) 1           Budget           Budget            Budget
General Fund                                $   119,835,348    $   137,321,029   $  142,525,656    $  138,008,382
Special Revenue Funds
   Additional Five Cent Gas Tax                   3,242,909         5,239,413          4,473,109        4,667,846
                                                                                                                    2
   Road Impact Fee                                1,767,785         5,860,045          6,805,507        7,831,233
   Six Cent Gas Tax                               4,362,610         4,346,523          6,790,792        6,686,190
                                                                                                                    2
   Police Protection Impact Fee                     129,524            96,975             80,254          124,804
                                                                                                                    2
   ALS Impact Fee                                     7,975            20,960             18,076           27,002
   Do The Right Thing                                15,033            50,735             57,002           26,310
   Confiscation/State                                17,578           179,550            170,722          109,885
   Confiscation/Federal                              20,487           255,000            266,369          271,460
   Community Development Block Grant                716,701           832,803          1,019,316          830,496
   Police Evidence Fund (Not Budgeted)                    -                 -                  -                -
   Seaw all Assessments                             130,752            73,632             67,566           57,110
                                                                                                                    2
   Fire Capital Improvement Impact Fee              139,864         1,524,446          1,548,934        1,032,994
                                                                                                                    2
   Park Recreational Facility Impact Fee            605,236         3,113,413          4,281,850        4,089,991
   Community Redevelopment Agency                 2,056,730         5,209,008         5,173,229         4,394,470
   City Centrum Business Park                       235,852           606,008           600,918           562,649
   All Hazards                                      974,176         2,900,693         2,946,990           879,914
   Alarm Fee                                        140,506           814,890           790,166           263,920
   Del Prado Mall Parking Lot Maintenance           170,616           230,289           213,873           192,372
   Lot Mow ing Program                            2,420,515         3,540,752         3,095,216         3,048,340
   Parks & Recreation Programs                    6,403,330         7,096,076         7,018,310         6,405,967
   HUD Neighborhood Stabilization                    85,663                 -                 -                 -
                                                                                                                    2,3
   Building Fund                                  2,430,043         2,725,585         2,716,206         3,148,527
                                                                                                                    3
   Waterpark Fund                                 4,309,855         3,550,851         3,306,774         3,279,949
   CDBG Revolving Loan                                3,597           239,410           200,995            72,357
   Local Housing Assistance (SHIP)                1,242,734         2,221,476           165,516                 -
Special Revenue                                  31,630,071        50,728,533        51,807,690        48,003,786
Debt Service Fund                                 5,549,382         3,033,741         3,033,741         2,459,169
                                                                                                                    4
Capital Projects Funds
   Santa Barbara Access                             709,898                 -                  -                -
   Del Prado Widening                             7,204,423                 -                  -                -
   Dow ntow n Circulation Improvement                51,189                 -                  -          100,000
   Andalusia & Cultural Connection                    1,570                 -                  -                -
   Academic Village                                   4,144                 -                  -                -
   Fire Station Construction                         22,016         2,600,000          1,463,800                -
   Public Safety Building                        20,572,370                 -                  -                -
   Del Prado Mall Parking Lot                       807,328                 -                  -                -
   Del Prado ROW Acquisition                        397,944                 -                  -                -
   Parks Capital Projects                           288,275                 -          2,473,669                -
   SR 78 Parallel Access                            252,542                 -                  -                -
   Chiquita Boulevard Improvements                   19,415                 -                  -                -
   Transportation Capital Projects                4,321,873         2,231,225          3,201,225        3,000,000
   Public Works Capital Projects                      6,098           259,760            259,760                -
   Dept of Energy Capital Projects                        -                 -          1,555,439                -
   Wilma Disaster Improvements                       10,491                 -                  -                -
   Computer System Replacement                       45,492                 -                  -                -
   Charter School Construction                    8,018,682                 -                  -                -
   COPS Technology Grant                          4,055,496                 -                  -                -
Capital Projects Total                           46,789,246         5,090,985          8,953,893        3,100,000




                                                      64
                                           CITY OF CAPE CORAL, FLORIDA
                                 FY 2010-2011 City Manager’s Proposed Budget



                                                    Fund Sum m ary of Revenues
                                                      Fiscal Year 2009 - 2011


                                                 FY 2009 Actual                              FY 2010              FY 2011
                                                  (Budgetary        FY 2010 Adopted         Am ended             Proposed
Fund                                                 Basis) 1            Budget              Budget               Budget
Enterprise Funds 5
   Water & Sew er                                      56,423,923         75,372,582          79,284,897           85,485,253
                                                                                                                                6
   Water & Sew er Capital Projects                     78,764,538          5,270,000           5,270,000           39,980,650
                                                                                                                                7
   Water & Sew er Utility Assessments                  38,611,609         46,801,718          46,852,805           51,101,136
   Water & Sew er Utility Impact & CIAC                15,663,134         14,665,813          19,540,807            9,819,908
                                                                                                                                8
    Stormw ater Utility                                13,178,820         16,596,606          18,463,411           18,499,401
    Stormw ater Utility Capital Projects                3,371,519          1,149,455           1,149,455            1,090,000
    Yacht Basin                                           324,589          1,186,400           1,060,547            1,137,642
    Golf Course                                         2,123,101          2,485,265           2,500,265            2,249,587
                                                                                                                                9
    Charter School Authority                           13,550,534         17,008,923          17,310,349
Enterprise Total                                      222,011,767        180,536,762         191,432,536          209,363,577
Internal Service Fund
    Internal Loan                                       8,352,522         15,171,238          15,171,238           10,028,029
    Workers Compensation Insurance                      3,072,087          8,095,298           9,524,836            9,702,860
    Property Liability Insurance                        2,117,321          4,254,638           6,075,285            5,058,030
Internal Service Fund Total                            13,541,930         27,521,174          30,771,359           24,788,919

Total All Funds                                 $     439,357,744   $    404,232,224    $    428,524,875     $    425,723,833

Notes:
  1
    This table provides data on a budgetary basis w hich in some cases w ill differ from data reported w ithin the financial
     statements and subsequently submitted to the State of Florida Department of Financial Services. The primary difference
    is that intrafund transfers are eliminated for financial reporting purposes but included on a budgetary basis.
  2
    Revenues are tied to new construction activities.
  3
    The Building and Waterpark Funds w ere reclassified from Enterprise to Special Revenue Funds in FY 2009 Budget
      Amendment #2.
  4
    On an annual basis, only the additional appropriation to the capital project is budgeted.
  5
    FY 2009 Enterprise Fund expenditures include depreciation, amortization, and expenditures for capitalized assets and
       principal payments. These are recorded as "Non-Program" expenditures on the detailed summary pages beginning on
       page 167. The budgeting of these funds is in accordance w ith Generally Accepted Accounting Principals except that
       acquisitions of assets and payments of liabilities are budgeted in the same manner as expenditures. Depreciation and
       other non-cash expenses (bond issue cost and discount/premium amortization, uncollectible accounts, etc.) are
       not budgeted. How ever, fixed appropriation budgets for the control of resources are legally required for all funds;
       therefore, a consistent basis of budget preparation and management is applied to these funds.
  6
    FY 2010 Water & Sew er revenues are in accordance w ith the updated rate study and include sales and user charges for
      approximately 58,000 customers.
  7
    Water & Sew er Capital Projects are related to the Facility Master Plan as adopted by City Council.
  8
    Includes Green Wastew ater; Orange Wastew ater; Orange Irrigation; Striped Green; Transmission Systems;
        Santa Barbara/Diplomat; Santa Barbara North; Pine Island Water, Wastew ater, and Irrigation; Southw est Areas I - III
        Water, Wastew ater, and Irrigation; Southeast 1 Area, Southw est 4 Area, and Southw est 5 Area.
  9
    Includes Stormw ater Operations and the debt associated w ith the Orange/Green Area. The current fee is $75
        per Equivalent Residential Unit.
 10
    The FY 2011 Operating Budget for the Charter School System w ill not be approved by the Governing Board until
      August 2010. Upon approval, it w ill be included in the City's Operating Budget during the budget public hearings.




                                                            65
                                    CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget

                                            Fund Sum m ary of Expenditures
                                                Fiscal Year 2009 - 2011


                                            FY 2009 Actual      FY 2010         FY 2010           FY 2011
                                             (Budgetary        Adopted         Am ended          Proposed
Fund                                            Basis) 1        Budget          Budget            Budget
General Fund                                $ 122,905,801    $ 137,321,029   $  142,525,656    $   138,008,382
Special Revenue Funds
   Additional Five Cent Gas Tax                  3,238,814      5,239,413         4,473,109          4,667,846
   Road Impact Fee                               2,262,756      5,860,045         6,805,507          7,831,233
   Six Cent Gas Tax                              4,603,342      4,346,523         6,790,792          6,686,190
   Police Protection Impact Fee                      7,558         96,975            80,254            124,804
   ALS Impact Fee                                      446         20,960            18,076             27,002
   Do The Right Thing                               21,208         50,735            57,002             26,310
   Confiscation/State                               93,572        179,550           170,722            109,885
   Confiscation/Federal                                  -        255,000           266,369            271,460
   Community Development Block Grant               586,377        832,803         1,019,316            830,496
   Police Evidence Fund (not budgeted)                   -              -                 -                  -
   Seaw all Assessments                             55,693         73,632            67,566             57,110
   Fire Capital Improvement Impact Fee             612,589      1,524,446         1,548,934          1,032,994
   Park Recreational Facility Impact Fee         4,305,206      3,113,413         4,281,850          4,089,991
   Community Redevelopment Agency                1,773,860      5,209,008         5,173,229          4,394,470
   City Centrum Business Park                      247,403        606,008           600,918            562,649
   All Hazards                                     196,549      2,900,693         2,946,990            879,914
   Alarm Fee                                       125,024        814,890           790,166            263,920
   Del Prado Mall Parking Lot Maintenance          170,616        230,289           213,873            192,372
   Lot Mow ing Program                             253,849      3,540,752         3,095,216          3,048,340
   Parks & Recreation Programs                   6,262,975      7,096,076         7,018,310          6,405,967
   HUD Neighborhood Stabilization                   85,663              -                 -                  -
                                                                                                                 7
   Building Fund                                 2,982,189      2,725,585         2,716,206          3,148,527
                                                                                                                 7
   Waterpark Fund                                2,612,186      3,550,851         3,306,774          3,279,949
   CDBG Revolving Loan                             256,309        239,410           200,995             72,357
   Local Housing Assistance (SHIP)               1,682,271      2,221,476           165,516                  -
Special Revenue                                 32,436,455     50,728,533        51,807,690         48,003,786
Debt Service Fund                                5,727,863      3,033,741         3,033,741          2,459,169
                                                                                                                 ,2
Capital Projects Funds
   Santa Barbara Widening                       13,256,587              -                  -                 -
   Del Prado Widening                           14,568,430              -                  -                 -
   Fire Station Construction                     2,280,538      2,600,000          1,463,800                 -
   Public Safety Building                       19,000,646              -                  -                 -
   Parks Capital Projects                                -              -          2,473,669                 -
   Chiquita Boulevard Improvements                 985,896              -                  -                 -
   Transportation Capital Projects               3,175,342      2,231,225          3,201,225         3,100,000
   Public Works Capital Projects                    33,419        259,760            259,760                 -
   Dept of Energy Capital Projects                       -              -          1,555,439                 -
   Computer System Replacement                   2,788,149              -                  -                 -
   COPS Technology Grant Project                 4,055,496              -                  -                 -
   Charter School Construction                   7,788,841              -                  -                 -
Capital Projects Total                          67,933,344      5,090,985          8,953,893         3,100,000




                                                       66
                                        CITY OF CAPE CORAL, FLORIDA
                                   FY 2010-2011 City Manager’s Proposed Budget

                                                 Fund Sum m ary of Expenditures
                                                     Fiscal Year 2009 -2011



                                                 FY 2009 Actual        FY 2010             FY 2010              FY 2011
                                                  (Budgetary          Adopted             Am ended             Proposed
Fund                                                 Basis) 1          Budget              Budget               Budget
                                                                                                                                  3
Enterprise Funds
   Water & Sew er                                    63,193,321        75,372,582            79,284,897           85,485,253
                                                                                                                                  2,4
   Water & Sew er Capital Projects                  109,702,098         5,270,000             5,270,000           39,980,650
                                                                                                                                  5
    Water & Sew er Utility Assessments               72,349,798        46,801,718           46,852,805            51,101,136
    Water & Sew er Utility Impact & CIAC              9,007,604        14,665,813           19,540,807             9,819,908
                                                                                                                                  6
    Stormw ater Utility                              14,446,075        16,596,606           18,463,411            18,499,401
                                                                                                                                  2
    Stormw ater Utility Capital Projects              1,062,235         1,149,455            1,149,455             1,090,000
    Yacht Basin                                         285,209         1,186,400            1,060,547             1,137,642
    Golf Course                                       2,584,638         2,485,265            2,500,265             2,249,587
                                                                                                                                  8
    Charter School Authority                         13,657,963        17,008,923           17,310,349                     -
Enterprise Total                                    286,288,941       180,536,762          191,432,536           209,363,577
Internal Service Fund
    Internal Loan                                      7,400,742       15,171,238            15,171,238           10,028,029
    Workers Compensation Insurance                     9,917,740        8,095,298             9,524,836            9,702,860
    Property Liability Insurance                      2,076,682         4,254,638             6,075,285            5,058,030
Internal Service Fund Total                          19,395,164        27,521,174            30,771,359           24,788,919


Total All Funds                                  $ 534,687,568      $ 404,232,224     $    428,524,875     $     425,723,833

Notes:
  1
    This table provides data on a budgetary basis w hich in some cases w ill differ from data reported w ithin the financial
    statements and subsequently submitted to the State of Florida Department of Financial Services. The primary difference
    is related to the accounting of Enterprise Funds and explained in more detail in Note #3. Additionally, intrafund transfers
    are eliminated for financial reporting purposes but included on a budgetary basis.
  2
    On an annual basis only the additional appropriation to capital projects is budgeted.
  3
    FY 2009 Enterprise Fund expenditures include depreciation, amortization, and expenditures for capitalized assets and
    principal payments. These are recorded as "Non-Program" expenditures on the detailed summary pages beginning on
    page 167. The budgeting of these funds is in accordance w ith Generally Accepted Accounting Principals except that
    acquisitions of assets and payments of liabilities are budgeted in the same manner as expenditures. Depreciation and
    other non-cash expenses (bond issue costs and discount/premium amortization, uncollectible accounts, etc.) are
    not budgeted. How ever, fixed appropriation budgets for the control of resources are legally required for all funds;
     therefore, a consistent basis of budget preparation and management is applied to these funds.
  4
    Water & Sew er Capital Projects are related to the Facility Master Plan as adopted by City Council.
  5
      Includes Green Wastew ater; Orange Wastew ater; Orange Irrigation; Striped Green; Transmission Systems;
      Santa Barbara/Diplomat; Santa Barbara North; Pine Island Water, Wastew ater, and Irrigation; Southw est Areas I - III
      Water, Wastew ater, and Irrigation; Southeast 1 Area, Southw est 4 Area, and Southw est 5 Area.
  6
      Includes Stormw ater Improvements Orange/Green Area.
  7
      The Building and Waterpark Funds w ere reclassified from Enterprise to Special Revenue Funds in FY 2009 Budget
      Amendment #2.
  8
      The FY 2011 Operating Budget for the Charter School System w ill not be approved by the Governing Board until
       August 2010. Upon approval, it w ill be included in the City's Operating Budget during the budget public hearings.




                                                              67
                                             CITY OF CAPE CORAL, FLORIDA
                                     FY 2010-2011 City Manager’s Proposed Budget


                                                        General Fund
                                                Revenue Sum m ary by Category
                                                        FY 2009 - 2011

                                                          FY 2009               FY 2010               FY 2010               FY 2011
                                                           Actual              Adopted               Am ended              Proposed
                                                         Revenue                Budget                Budget                Budget
Balances Forw ard                        $                              -    $   17,578,395         $ 19,776,865          $ 28,414,883
Estim ated Revenue
Ad Valorem Taxes                                          72,123,498              80,734,859            80,734,859            67,726,964
MSTU-Burnt Store                                             510,000                 600,000               600,000               602,215
Franchise Fees                                             6,394,714               6,081,000             6,081,000             6,086,030
Communication Tax                                          4,424,139               5,685,535             5,685,535             5,782,400
Local Business Tax                                           841,321                 780,000               780,000               900,000
Licenses and Permits                                          29,890                 129,000               129,000                     -
Intergovernmental-Federal Grants                           1,240,138                       -                75,997               202,021
Intergovernmental-State Grants                                29,148                 433,950               433,950                     -
Intergovernmental-Federal Shared Revenues                          -                       -                80,856                     -
Intergovernmental-State Shared Revenues                   16,280,002              15,413,288            15,413,288            16,749,308
Intergovernmental-Local Grants                               302,719                 139,000               343,732               281,982
Intergovernmental-Local Shared Revenues                      429,504                 575,000               575,000               416,056
Charges for Service-General Government                     4,688,585               4,615,986             4,941,031             3,594,259
Charges for Service-Public Safety                            777,768                 719,200               719,200               293,775
Charges for Service-Physical Environment                     856,397                 112,255               112,255                90,000
Charges for Service-Other                                     84,625                  47,200                47,200                97,000
Fines and Forfeits                                         1,696,917               1,480,327             1,480,327             1,525,170
Miscellaneous-Interest                                       990,683                 626,000               626,000               640,000
Miscellaneous-Rents & Royalties                              275,158                 246,000               246,000               264,410
Miscellaneous-Disposition of Fixed Assets                     74,793                  15,000                15,000                 5,000
Miscellaneous-Sale of Surplus Materials                        7,679                  10,000                10,000                 8,500
Miscellaneous-Donations                                       16,254                   2,500                 4,000                     -
Miscellaneous-Other                                          214,793                 162,600               162,600               177,500
Other Sources-Interfund Transfer                           7,546,624               1,133,934             3,451,961             4,150,909

Total Sources                                         $ 119,835,349          $ 137,321,029          $ 142,525,656         $ 138,008,382

N o tes:

B a la nc e B ro ught F o rwa rd: Estimated cash balances fro m previo us fiscal years that are available to suppo rt the annual
o perating budget and are a part o f the to tal available reso urces.
A d V a lo re m T a xe s : Estimated receipts calculated o n July 1certified values and a rate o f 7.9702.
F ra nc his e F e e s : Franchise fees are co llected o n Electric Service, So lid Waste Co llectio n Service, and Natural Gas and are
                                                       1                                       0
budgeted at 95% o f estimated receipts. The FY 201 is budget is slightly less than FY 201 based o n current year receipts.
C o m m unic a t io ns T a x a nd S t a t e S ha re d R e v e nue : B udgeted in acco rdance with pro jectio ns pro vided by the State o f Flo rida
Department o f Revenue at 95% o f estimated receipts. Rate fo r Co mmunicatio ns Tax increased to 5.22% o n January 1 201      ,   0.
G ra nt s : Grant funding is no t budgeted until awarded. Lo cal funding is in place fo r median maintenance o f Co unty ro ads.
WCIND funding o f $ 204,732 has been included fo r P o lice marine services.
C ha rge s f o r S e rv ic e - G e ne ra l G o v e rnm e nt : These revenues are asso ciated with the interfund service payments fro m the
Enterprise Funds based o n the Full Co st A llo catio n (FCA ) plan. The FCA calculatio ns can be fo und in the appendices.
C ha rge s f o r S e rv ic e - P hys ic a l E nv iro nm e nt : These revenues are related to lo t mo wing fees. A special revenue fund has
been created to acco unt fo r the revenue and related expenses o f the pro gram.




                                                                        68
                                               CITY OF CAPE CORAL, FLORIDA
                                       FY 2010-2011 City Manager’s Proposed Budget

                                                            General Fund
                                                 Expenditure Summary by Department
                                                       Fiscal Year 2009 -2011
                                                                                   FY 2010               FY 2010                   FY 2011
                                                                                  Adopted               Am ended                  Proposed
Departm ent                         FY 2009 Actual                                 Budget                Budget                    Budget
   City Council                      $     460,456                              $      490,492        $      490,582            $     475,190
   City Attorney                           946,868                                     986,757               986,757                1,034,247
   City Manager                          1,906,325                                   1,646,185             1,710,019                1,496,923
   City Auditor                            449,770                                     496,323               509,723                  514,166
   Information Technology Services       4,149,749                                   3,816,897             3,823,788                3,750,762
   City Clerk                            1,464,055                                   1,432,563             1,256,138                1,236,545
   Financial Services                    2,537,427                                   2,436,497             2,438,017                2,428,644
   Human Resources                       1,659,668                                   1,174,205             1,171,205                1,122,302
   Community Development                 3,981,568                                   3,905,020             4,020,560                3,889,762
   Police                               34,234,754                                  34,449,093            34,002,678               33,293,797
   Fire Rescue & Emergency Services     24,880,988                                  25,952,891            25,142,621               26,530,706
   Public Works                         17,667,074                                  13,369,085            13,080,875               13,349,179
   Parks & Recreation                    6,046,474                                   8,629,688             8,693,238                8,551,086
   Government Services                  22,520,625                                  38,535,333            45,199,455               40,335,073
Total                                $ 122,905,801                              $ 137,321,029         $ 142,525,656             $ 138,008,382


N o t e s : C ha nge s in F ull- T im e P o s it io ns T a ble is lo c a t e d o n P a ge 7 4 .

     C it y C o unc il: A dditio nal info rmatio n can be fo und o n page 76.


     C it y A t t o rne y: A dditio nal info rmatio n can be fo und o n page 79.


                                   0
     C it y M a na ge r : In FY 201 o ne Executive A ssistant was eliminated. A dditio nal info rmatio n can be fo und o n page 82.


     C it y A udit o r: A dditio nal info rmatio n fo und o n page 87.


                                                                                                  0.
     Inf o rm a t io n T e c hno lo gy : One Service Help Desk po sitio n was eliminated in FY 201 A dditio nal info rmatio n o n page 90.

                                                                          0.
     C it y C le rk : Three Licensing P o sitio ns mo ved to DCD in FY 201 A dditio nal info rmatio n fo und o n page 94.

     F ina nc ia l S e rv ic e s : In FY 2009, Custo mer B illing Service activities were mo ved to the Water & Sewer fund as o nly 3% o f their
                                                                  0,
     activity is related to the general fund. Starting in FY 201 three A cco unting po sitio ns are funded thro ugh direct charges to the Water
     & Sewer fund rather than thro ugh the full co st allo catio n. A dditio nal info rmatio n fo und o n page 98.

                                                                                                             0.
     H um a n R e s o urc e s : One full-time po sitio n Training A nalyst po sitio n was elminated in FY 201 A dditio nal info rmatio n o n page
     102.

     C o m m unit y D e v e lo pm e nt : Three licensing po sitio ns were gained and o ne Instructio nal Techno lo gy Technician po sitio n was
     eliminated. A dditio nal info rmatio n o n page 106.
                           1                                              0
     P o lic e : In FY 201 eight Swo rn Officers and in mid-year FY 201 there are five Swo rn Officers and two Custo mer Service Rep
                                                                      1
     po sitio n were eliminated. A dditio nal info rmatio n o n page 1 0.
                                                             1                                                             0
     F ire R e s c ue & E m e rge nc y S e rv ic e s : FY 201 eliminated o ne Deputy Chief and o ne Secretary and in FY 201 six Fire Fighters
                                                                          1
     and o ne Lieutenant eliminated. A dditio nal info rmatio n o n page 1 5.

     P a rk s & R e c re a t io n: One Irrigatio n Specialist and o ne Suppo rt Services Co o rdinato r po sitio n have been eliminated fo r FY
        1
     201 . A dditio nal info rmatio n o n page 127.


                                    1
     P ublic Wo rk s : In FY 201 o ne Facilities M anager and o ne B usiness Systems A nalyst and o ne Labo rer po sitio n has been
     eliminated. A dditio nal info rmatio n o n page 120.

     G o v e rnm e nt S e rv ic e s : Expenditures such as transfers o ut, debt service, retiree health insurance, animal co ntro l co ntract, and
     P o lice & Fire On-behalf P ensio n P ayments as well as designated and undesignated reserves are included in this budget. In FY 201       0,
     the co st o f Street Light P o wer has been fro m P ublic Wo rks and the subsidy fo r the P &R P ro grams has been mo ved to P arks &
     Recreatio n. A dditio nal info rmatio n can be fo und o n page 132.




                                                                            69
                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget




                                   Expenditures by Major Program Area


                             Transfers out               Reserves
                                4.18%                     16.06%
                                                                                            General Government
                                                                                                 20.58%
  Internal Service Charges
           0.61%
      Debt Service
        1.90%
        Culture/Recreation
              3.99%

Economic Environment
      0.33%


 Transportation
     6.09%

                  Physical Environment
                         0.21%                                                            Public Safety
                                                                                            46.05%




                                     Revenue Sources by Classification



                                 Cash Balances Brought                                       Ad Valorem Taxes - City
                                       Forward                                                       Levy *
                                        20.59%                                                      49.07%
           Transfers In
              3.01%


Internal Service Charges
          2.39%

Licenses & Permits
      4.41%

Miscellaneous Revenue
        0.79%
Fines & Forfeitures
      1.11%
  Intergovernmental
       Revenues
        12.79%
                      Charges for Service
                                                                                        Ad Valorem Taxes -
                            0.56%       Sales and Use Taxes    Tax Increment - County         Other
                                               4.84%                    0.00%                 0.44%




                                                              70
                                          CITY OF CAPE CORAL, FLORIDA
                                 FY 2010-2011 City Manager’s Proposed Budget


                                            Total General Fund Expenditures

       $200,000,000

                                                            $137,321,029              $142,525,656
       $150,000,000                                                                                               $138,008,382
                                $122,905,801


       $100,000,000



        $50,000,000



                      $0
                             FY 2009 Actual            FY 2010 Adopted FY 2010 Amended FY 2011 Proposed
                                                           Budget           Budget          Budget



               Personnel Expenditures                                                       Operating Expenditures
$120,000,000                                                                  $40,000,000
                $ 86,097,668                                   ,01
                                                       $ 86,961 9
                          $ 85,576,958 $ 83,627,160
$ 90,000,000                                                                  $30,000,000
                                                                                                            $ 21,733,784 $ 21,877,264
                                                                                             $ 21,485,582
                                                                                                                                    $ 20,342,485
$ 60,000,000                                                                  $20,000,000


$ 30,000,000                                                                  $10,000,000


         $0                                                                            $0
                FY 2009     FY 201  0     FY 2010      FY 201  1                             FY 2009        FY 201  0    FY 2010     FY 201  1
                 A ctual    A do pted    A mended     P ro po sed                             A ctual       A do pted   A mended    P ro po sed
                             B udget      B udget      B udget                                              B udget      B udget     B udget




                                                       Capital Expenditures

                                    $3,000,000        $2,768,280


                                    $2,400,000


                                    $1,800,000


                                    $1,200,000
                                                                                $568,214

                                        $600,000
                                                                     $175,000                $155,000

                                             $0
                                                      FY 2009       FY 2010     FY 2010     FY 2011
                                                       Actual       Adopted     Amended     Proposed
                                                                     Budget      Budget      Budget




                                                                      71
                                                           CITY OF CAPE CORAL, FLORIDA
                                                      FY 2010-2011 City Manager’s Proposed Budget

                     The following table lists the City departments and the major operating funds where costs are recorded.


                                                                                              FUND 1
                                                                                          Capital
                                                      Special Revenue                     Project                         Enterprise
                                             Parks &                     Other
    DEPARTMENT & Division                   Recreation Im pact Fee      Special                               Water &               Yacht    Golf    Internal
                                 General    Program s    Funds         Revenue       T ra ns po rt a t io n   Sew er Storm w ater   Basin   Course   Service
City Council                         $
City Attorney                        $
City Manager                         $
City Auditor                         $
Hum an Resources                     $                                                                                                                  $
Inform ation Technology              $
City Clerk                           $
Financial Services                   $                                      $                                    $         $
Com m unity Developm ent             $                                      $
Police                               $                         $            $
Fire                                 $                         $            $
Public Works
 General/Support Services            $                                      $                                   $          $
 Transportation                      $                         $            $                  $
 Stormw ater                                                                                                               $
 Utilities                                                                                                       $
Parks & Recreation
 Parks                               $            $            $
 Recreation                          $            $                                                                                    $      $
 Social Services                     $            $




1
 Fund Types:
Special Revenue Funds: Parks & Recreation Programs; Park Impact Fees; Waterpark, Public Safety Impact Fees (Police, Fire, & ALS); All Hazards; Alarm Fee;
Lot Mowing, Del Prado Mall Parking Lot and CBDG, SHIP & NSP.

Enterprise Funds: Water & Sewer; Utility Impact Fee Funds, Stormwater; Yacht Basin; & Golf Course.

Capital Project Funds: Transportation Capital Project Fund for sidewalk construction.



                                                                                72
                      CITY OF CAPE CORAL, FLORIDA
                FY 2010-2011 City Manager’s Proposed Budget

                                STAFFING SUMMARY
                 FULL TIME POSITIONS & FULL TIME EQUIVALENTS
                                      FUND LEVEL
                                        FY 2010 ADOPTED         FY 2011 PROPOSED
Fund/Departm ent                      Full Tim e    Total      Full Tim e    Total
General Fund:
     City Council                          2.00       10.00         2.00       10.00
     City Attorney                         9.00        9.50         9.00        9.00
     City Manager                         10.00       10.00         9.00        9.00
     City Auditor                          4.00        4.75         4.00        4.75
     Information Tech Services            25.00       25.00        24.00       24.00
     City Clerk                           19.00       21.50        16.00       18.50
     Financial Services                   29.00       29.00        29.00       29.25
     Human Resources                      12.00       12.00        11.00       11.25
     Dept of Community Development        48.50       48.50        50.50       50.50
     Police                              342.00      356.73       327.00      341.73
     Fire Rescue                         213.00      213.07       204.00      204.57
     Public Works                        141.00      141.00       138.00      138.00
     Parks & Recreation                   56.00       69.35        54.00       66.35
Total General Fund                       910.50      950.40       877.50      916.90
Alarm Fee Fund                             2.00        2.00         2.00        2.00
Parks & Recreation Programs               51.00      117.32        47.00      123.89
All Hazards                                2.00        2.50         2.00        2.50
Lot Mow ing Fund                           5.00        5.00         5.00        5.00
CRA Fund                                   5.00        5.50         5.00        5.50
CDBG/SHIP/NSP Funds                        2.00        4.00         2.00        4.00
Transportation Capital Projects            8.00        8.00         8.00        8.00
Water & Sew er Utility Fund              261.00      266.25       258.00      260.25
Stormw ater Utility Fund                 113.00      114.00       112.00      113.00
Yacht Basin Fund                           1.00        2.00         1.00        2.00
Building Fund                             25.50       25.50        26.50       26.50
Golf Course Fund                          16.00       34.95        16.00       36.35
Waterpark Fund                             7.00       67.25         6.00       63.50
Workers' Comp & Property/Liab Funds        3.00        3.00         3.00        3.00
Total All Funds                        1,412.00    1,607.67     1,371.00    1,572.39

                                DEPARTMENTAL BASIS

                                              FY 2010                  FY 2011
Departm ent                           Full Tim e     Total     Full Tim e     Total
City Council                                2.00       10.00         2.00       10.00
City Attorney                               9.00        9.50         9.00        9.00
City Manager                               10.00       10.00         9.00        9.00
City Auditor                                4.00        4.75         4.00        4.75
Information Tech Services                  25.00       25.00        24.00       24.00
City Clerk                                 19.00       21.50        16.00       18.50
Financial Services                         68.00       70.50        68.00       70.50
Human Resources                            15.00       15.00        14.00       14.25
Dept of Community Development              76.00       78.00        79.00       81.00
Police                                   344.00       358.73      329.00       343.73
Fire Rescue                              215.00       215.57      206.00       207.07
Public Works                             489.00       493.00      482.00       483.00
Parks & Recreation                       131.00       290.87      124.00       292.09
Subtotal City Departments              1,407.00     1,602.42    1,366.00     1,566.89
CRA                                         5.00        5.50         5.00        5.50
Total City                             1,412.00     1,607.92    1,371.00     1,572.39




                                           73
                                  CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget


                                 CHANGES IN FULL TIME POSITIONS


           Department           Fund                           Position                           Fiscal Year
Ci ty Ma na ger                Genera l       -1 Executi ve As s i s ta nt to Ci ty Ma na ger   FY 2011


Informa ti on Technol ogy      Genera l       -1 Servi ce Des k Techni ci a n                   FY 2011


Ci ty Cl erk                   Genera l       -3 Tra ns fer Li cens i ng to DCD                 Mi d-Yea r FY 10


Communi ty Devel opment        Genera l       -1 Ins tructi ona l Technol ogy Techni ci a n     Mi d-Yea r FY 10
                               Genera l        3 Li cens i ng Secti on                          Mi d-Yea r FY 10
                              Bui l di ng     -1 Bui l di ng Ins pector                         Mi d-Yea r FY 10
                              Bui l di ng      2 Cus tomer Servi ce Reps                        Mi d-Yea r FY 10


Huma n Res ources              Genera l       -1 Tra i ni ng Ana l ys t                         FY 2011


Pol i ce                       Genera l       -2 Cus tomer Servi ce Reps                        Mi d-Yea r FY 10
                               Genera l       -5 Sworn Offi cers                                Mi d-Yea r FY 10
                               Genera l       -8 Sworn Offi cers                                FY 2011


Fi re                          Genera l       -1 Li eutena nt                                   Mi d-Yea r FY 10
                               Genera l       -6 Fi refi ghters                                 Mi d-Yea r FY 10
                               Genera l       -1 Deputy Chi ef                                  FY 2011
                               Genera l       -1 Secreta ry                                     FY 2011


Publ i c Works                 Genera l       -1 La borer                                       FY 2011
                               Genera l       -1 Bus i nes s Sys tems Ana l ys t                FY 2011
                               Genera l       -1 Fa ci l i ti es Ma na ger                      FY 2011
                            Stormwa ter       -1 La borer                                       FY 2011
                        Wa ter & Sewer        -3 Bi o Sol i ds Opera tor                        FY 2011


Pa rks & Recrea ti on          Genera l       -1 Irri ga ti on Speci a l i s t                  FY 2011
                               Genera l       -1 Support Servi ces Coordi na tor                FY 2011
                            Wa terpa rk       -1 Aqua ti c Ma i ntena nce Speci a l i s t       FY 2011
                         P&R Progra ms        -1 Dri ver                                        Mi d-Yea r FY 10
                         P&R Progra ms        -1 Cus todi a n                                   Mi d-Yea r FY 10
                         P&R Progra ms        -1 Speci a l Pops Rec As s i s ta nt              Mi d-Yea r FY 10
                         P&R Progra ms        -1 Recrea ti on Speci a l i s t I                 Mi d-Yea r FY 10


                                             -41 TOTAL CHANGES




                                                   74
                      CITY OF CAPE CORAL, FLORIDA
                  FY 2010-2011 City Manager’s Proposed Budget



           General Fund Budget Schedules
                                                                 Page

GENERAL FUND BUDGET SCHEDULES…………………………………………………………..              75
      CITY COUNCIL…………………………………………………………………………….                   76
      CITY ATTORNEY……………………………………………………………………………                   79
      CITY MANAGER……………………………………………………………………………                    82
      CITY AUDITOR……………………………………………………………………………..                  87
      INFORMATION TECHNOLOGY SERVICES………………………………………………….          90
      CITY CLERK………………………………………………………………………..……..                  94
      FINANCIAL SERVICES DEPARTMENT…………………………………………………......       98
      HUMAN RESOURCES DEPARTMENT……………………………………………...………           102
      DEPARTMENT OF COMMUNITY DEVELOPMENT…………………………………………..       106
      POLICE DEPARTMENT………………………………………………………………….....             110
      FIRE RESCUE & EMERGENCY MANAGEMENT SERVICES…………………………………    115
      PUBLIC W ORKS DEPARTMENT……………………………………………………………             120
      PARKS & RECREATION DEPARTMENT…………………………………………………….          127
      GOVERNMENT SERVICES………………………………………………………………….               132




                                      75
                                  CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget



                                            City Council
The City Council is comprised of a Mayor and seven Council Members elected at-large by the voters
for a term of four years. The Mayor is elected by a separate ballot, presides over meetings of the
Council, and serves as the ceremonial head of government. Under the City Charter, the Council has
power to determine policy in the fields of planning, traffic, law and order, public works, finance, social
services, recreation and economic development; appoint and remove the City Manager, City
Attorney, and the City Auditor, adopt the budget, levy taxes, collect revenues and make
appropriations; and authorize the issuance of debt by ordinance. The City Council determines policy
by adopting ordinances and resolutions, appropriating funds, and exercising other essential
legislative duties.




                                                     THE PEOPLE




                                                    MAYOR AND
                                                    CITY COUNCIL




                          Legislative Executive Assistant
                                                                    City Attorney
                                    to the Mayor




                          Legislative Executive Assistant
                                                                   City Auditor
                                   to the Council




                                                                   City Manager




                                                            76
                                CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget



                                     Department Functions

Legislative & Strategic Planning: To provide the citizens of Cape Coral with professional policy-
directed leadership to ensure the continued availability of financially sound, innovative, and cost
efficient services and programs.

Public Information: To increase public knowledge of municipal services, concerns, responsibilities,
and accomplishments by holding regular public meetings and allowing resident participation.


                                              Mission

The mission of the City Council Office staff is to provide effective quality service to the Mayor, City
Council and residents of the City with courtesy, integrity and accountability in a manner that protects
and enhances the quality of life of our residents.



FY 2011 Goals & Priorities
    Residents, Non-Residents, all levels of City staff, media, County and State officials, and the
     Mayor and City Council rely on the Council Office staff on a daily basis for current and
     accurate information either in-person, or via the Internet or telephone.
    Provide highly responsible, complex and specialized administrative/legislative support to the
     Mayor and City Council in a variety of administrative and public matters.
    Accountable for the accuracy of routine, non-routine, complex, high profile administrative
     support duties; acts as liaison between Mayor/City Council and the City Manager,
     Department Directors, County and State officials, media, general public and City employees.
    Communicate and advise Mayor/Council of various City, local and state issues; coordinate
     activities of the Mayor/Council.
    Research information, compile data, and respond to questions or directives of the Council.
    Provide direct assistance to the Mayor/Council as required on diverse matters related to the
     effective operation of municipal government by gathering information, data, preparing
     documents, agenda items and miscellaneous reports.




                                                  77
                                     CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget

                                                Operating Budget
                        FY 2009               FY 2010              FY 2010            FY 2011    % Change % Change
                        Actual                Adopted             Am ended           Proposed     FY 2010  FY 2010
Expenditure Category Expenditures              Budget              Budget             Budget     Adopted Am ended
Personnel            $      332,904         $    348,826        $     348,826      $     334,064    -4.23%   -4.23%
Operating                   127,553              141,666              141,756            141,126    -0.38%   -0.44%
Capital Outlay                    -                    -                    -                  -         -         -
Debt Service                      -                    -                    -                  -         -         -
Other                             -                    -                    -                  -         -         -
Total                      $      460,456   $        490,492    $       490,582    $       475,190     -3.12%       -3.14%


                              FY 2009         FY 2010              FY 2010            FY 2011    % Change % Change
                              Actual          Adopted             Am ended           Proposed     FY 2010  FY 2010
Program                    Expenditures        Budget              Budget             Budget     Adopted Am ended
City Council               $      460,456   $    490,492        $     490,582      $     475,190    -3.12%   -3.14%
Total                      $      460,456   $        490,492    $       490,582    $       475,190     -3.12%       -3.14%




                                       Total City Council Expenditures

                               $1,000,000

                                 $800,000

                                 $600,000

                                 $400,000

                                 $200,000

                                       $-
                                            FY 2009     FY 2010       FY 2010 FY 2011
                                             Actual     Adopted       Amended Proposed
                                                         Budget        Budget  Budget




                Personnel Expenditures                                         Operating Expenditures
     $500,000                                                       $500,000

     $400,000                                                       $400,000

     $300,000                                                       $300,000

     $200,000                                                       $200,000

     $100,000                                                       $100,000

           $-                                                             $-
                FY 2009   FY 2010 FY 2010 FY 2011                              FY 2009   FY 2010 FY 2010 FY 2011
                 Actual   Adopted Amended Proposed                              Actual   Adopted Amended Proposed
                           Budget  Budget  Budget                                         Budget  Budget  Budget




                                                           78
                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget


                                       City Attorney
The City Attorney is appointed by the City Council and serves as legal advisor to the City Council,
the City Manager, and all departments, boards, commissions, and agencies of the City. The City
Attorney initiates or defends civil suits, actions, and legal proceedings on behalf of the City Council.

The City Attorney advises at all regular and special meetings of the City Council and provides legal
representation to other boards and commissions as directed by Council. The City Attorney is
responsible for preparing and reviewing ordinances, resolutions, contracts and other legal
instruments pertaining to the City, and for rendering legal opinions requested by the City Council and
the City Manager relating to City projects and other governmental matters.




                                                MAYOR AND
                                                CITY COUNCIL




                                              CITY ATTORNEY




                                                    Assistant City
                                                      Attorney




                                     Paralegal II




                                     Paralegal I



                                                                Legal Secretary




                                                              Administrative Clerk




                                                         79
                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget



                                        Department Functions


The City Attorney is appointed by the City Council and serves as legal advisor to the City Council,
the City Manager, and all departments, boards, commissions, and agencies of the City. The City
Attorney initiates or defends civil suits, actions, and legal proceedings on behalf of the City Council.

The City Attorney advises at all regular and special meetings of the City Council and provides legal
representation to other boards and commissions as directed by Council. The City Attorney is
responsible for preparing and reviewing ordinances, resolutions, contracts and other legal
instruments pertaining to the City, and for rendering legal opinions requested by the City Council and
the City Manager relating to City projects and other governmental matters.


                                                Mission
To efficiently provide quality legal services to the residents of Cape Coral through the Mayor and City
Council, City Manager, City Departments, and City Agencies so as to facilitate the achievement of
essential governmental goals and objectives.




FY 2011 Goals & Priorities:
     To continue to represent the City Council and all departments and provide a wide range of
      legal services for the City in various projects, land use issues, and operational issues.


                                            Operating Budget
                        FY 2009           FY 2010           FY 2010         FY 2011    % Change % Change
                        Actual            Adopted          Am ended        Proposed     FY 2010  FY 2010
Expenditure Category Expenditures          Budget           Budget          Budget     Adopted Am ended
Personnel            $      895,833     $    927,110     $     927,110   $     970,553     4.69%    4.69%
Operating                    51,035           59,647            59,647          63,694     6.78%    6.78%
Capital Outlay                    -                -                 -               -         -         -
Debt Service                      -                -                 -               -         -         -
Other                             -                -                 -               -         -         -
Total                 $       946,868   $     986,757    $    986,757    $   1,034,247    4.81%     4.81%




                         FY 2009          FY 2010           FY 2010         FY 2011    % Change % Change
                         Actual           Adopted          Am ended        Proposed     FY 2010  FY 2010
Program               Expenditures         Budget           Budget          Budget     Adopted Am ended
Administration        $      946,868    $    986,757     $     986,757   $   1,034,247     4.81%    4.81%
Total                 $       946,868   $     986,757    $    986,757    $   1,034,247    4.81%     4.81%




                                                    80
                                  CITY OF CAPE CORAL, FLORIDA
                            FY 2010-2011 City Manager’s Proposed Budget


                                   Total City Attorney Expenditures

                            $1,200,000


                              $900,000


                              $600,000


                              $300,000


                                    $-
                                         FY 2009   FY 2010     FY 2010 FY 2011
                                          Actual   Adopted     Amended Proposed
                                                    Budget      Budget  Budget




             Personnel Expenditures                                     Operating Expenditures
$1,000,000                                                   $500,000

 $800,000                                                    $400,000

 $600,000                                                    $300,000

 $400,000                                                    $200,000

 $200,000                                                    $100,000

        $-                                                         $-
             FY 2009   FY 2010 FY 2010 FY 2011                          FY 2009   FY 2010 FY 2010 FY 2011
              Actual   Adopted Amended Proposed                          Actual   Adopted Amended Proposed
                        Budget  Budget  Budget                                     Budget  Budget  Budget




                                                     81
                              CITY OF CAPE CORAL, FLORIDA
                         FY 2010-2011 City Manager’s Proposed Budget


                                    City Manager
The City Manager is the Chief Executive Officer of the City of Cape Coral and is responsible for
management and administration of all City departments, excluding City Council, City Auditor and
City Attorney. The Manager administers policies implemented by City Council as well as an on-
going public information program of City services. The City Manager oversees implementation of
strategic planning objectives adopted by City Council, prepares the annual operating budget, six-
year Asset Improvements Program and such periodic financial and administrative reports as
required. The Office also oversees a wide range of economic development and public information
services.




                                               82
                                 CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget

                                      Department Functions

Administration: The administration program of the City Manager's Office serves the citizens,
elected officials and employees. Our mission is to develop, implement and administer policies
and procedures consistent with the City's strategic plan in a manner that ensures timely
accomplishment of objectives and consistent application.

Economic Development: To encourage and support the retention and expansion of existing
businesses; to promote and support the quality of life; and to assist in the recruitment of new
employees to our community in an effort to diversify and enlarge the City's employment and ad
valorem tax base.

Public Information: To provide the community with timely, accurate, objective information
concerning the City affairs so they may understand and participate in the decision-making
process of their local government. To provide professional support to City departments and
employees for media and public relations issues.

Lean Government: Advances the continuous improvement methodology used to streamline the
City‟s business processes. Provides support to City department directors in the coordination,
planning and implementation of continuous improvement events. Assists management in
identifying areas for process improvement, establishing objectives for each project, and the
selection of cross-functional team members and leaders.

                                               Mission
The mission of the City Manager‟s office is to administer policies as established by City Council and City
Charter, and to provide the necessary leadership, coordination and management required for the delivery
of cost efficient services and capital improvements.


FY 2011 Goals & Priorities
     Continue to foster improved relationships with external entities such as Lee County, Lee
      School Board, and LCEC.
     Continue high level discussions and cooperation with CRA and Charter School system.
     Continue to expand use of Lean Government principles.
     Continue to coordinate cross-departmental efforts to achieve the City Council‟s Strategic
      Objectives.
     Continue to produce quality programming on CapeTV.
     Increase grant opportunities.
     Produce four community newsletters for distribution to the citizens and businesses.
     Continue annexation efforts.
     Implement City-wide communications and marketing plan as approved by council.
     Participate in the new CRW tracking system set-up in order to ensure valuable building
      and licensing data used as economic indicators can be gleaned from the new system.
     Pursue venture capital and other financial resources and incentives for business
      recruitment.
     Continue the production of monthly Economic Development E-Newsletter providing city
      updates, available business resources and requests for community input to foster
      business relocation and expansion.




                                                   83
                                       CITY OF CAPE CORAL, FLORIDA
                                FY 2010-2011 City Manager’s Proposed Budget

      Initiate or facilitate 25% of all commercial development in the City with emphasis on
       business-friendly policies and recruitment of targeted industries such as green energy,
       medical industries, educational institutions and regional corporate headquarters.
      Continue to increase Cape Coral visibility through city web site optimization, internet
       marketing and community partnerships.
      Continue to provide accurate building, licensing and demographic data for marketing
       purposes, business relocation and expansion decisions.
      Continue to explore opportunities for the Academic Village, Hancock Creek and Indian
       Oaks commerce parks and Zemel properties.

                                                      Operating Budget


                        FY 2009                     FY 2010           FY 2010            FY 2011    % Change % Change
                        Actual                      Adopted          Am ended           Proposed     FY 2010  FY 2010
Expenditure Category Expenditures                    Budget           Budget             Budget     Adopted Am ended
Personnel            $    1,079,031               $   1,062,109     $ 1,066,658       $   1,021,400    -3.83%   -4.24%
Operating                   827,294                     584,076          643,361            475,523   -18.59%  -26.09%
Capital Outlay                    -                           -                -                  -         -         -
Debt Service                      -                           -                -                  -         -         -
Other                             -                           -                -                  -         -         -
Total                       $     1,906,325       $    1,646,185    $     1,710,019   $     1,496,923    -9.07%   -12.46%



                               FY 2009                FY 2010            FY 2010           FY 2011    % Change % Change
                               Actual                 Adopted           Am ended          Proposed     FY 2010  FY 2010
Program                     Expenditures               Budget            Budget            Budget     Adopted Am ended
Administration              $      856,781               710,802            706,998           625,174   -12.05%  -11.57%
Public Information                 451,430               306,193            307,793           326,607     6.67%    6.11%
Economic Development               598,114               522,248            539,348           458,976   -12.12%  -14.90%
Lean Government1                              -          106,942           155,880            86,166    -19.43%   -44.72%
Total                       $     1,906,325       $    1,646,185    $     1,710,019   $     1,496,923    -9.07%   -12.46%

1
    Lean Government w as a part of Administration until FY 2010.



                                         Total City Manager Expenditures

                                 $2,000,000

                                 $1,600,000

                                 $1,200,000

                                  $800,000

                                  $400,000

                                         $-
                                                  FY 2009   FY 2010 FY 2010 FY 2011
                                                   Actual   Adopted Amended Proposed
                                                             Budget  Budget  Budget




                                                               84
                               CITY OF CAPE CORAL, FLORIDA
                         FY 2010-2011 City Manager’s Proposed Budget




             Personnel Expenditures                                          Operating Expenditures
$1,200,000                                                      $1,000,000

                                                                  $800,000
 $900,000
                                                                  $600,000
 $600,000
                                                                  $400,000

 $300,000                                                         $200,000

        $-                                                              $-
             FY 2009   FY 2010 FY 2010 FY 2011                                FY 2009   FY 2010 FY 2010 FY 2011
              Actual   Adopted Amended Proposed                                Actual   Adopted Amended Proposed
                        Budget  Budget  Budget                                           Budget  Budget  Budget




                                        Program Area By Year


                  $900,000
                  $800,000
                  $700,000
                  $600,000
                  $500,000
                  $400,000
                  $300,000
                  $200,000
                  $100,000
                          $-
                               Administration        Public         Economic           Lean
                                                  Information      Development      Government

                                 FY 2009 Actual                 FY 2010 Adopted
                                 FY 2010 Amended                FY 2011 Proposed




                                                       85
    CITY OF CAPE CORAL, FLORIDA
FY 2010-2011 City Manager’s Proposed Budget




                    86
                                 CITY OF CAPE CORAL, FLORIDA
                            FY 2010-2011 City Manager’s Proposed Budget


                                           City Auditor
The City Auditor‟s Office provides the City with an independent audit function to evaluate City
policies, programs, and services to determine if those operations have been conducted in
accordance with state and federal law, City ordinances, policies and regulations; and financial and
operational internal controls. The City Auditor is appointed by the City Council.

It is the duty of the City Auditor to independently and objectively analyze, review, and evaluate
existing procedures and activities; to report on conditions found and whenever deemed necessary,
to recommend changes or other actions for the City Council to consider.




                                    MAYOR AND
                                    CITY COUNCIL




                                   CITY AUDITOR                      Administrative Specialist
                                                                                 II




                               Assistant City Auditor /      Assistant City
   Assistant City Auditor
                             Construction Contract Auditor       Auditor




                                                        87
                               CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget


                                       Department Function

Administration: Provide assurance to Council and City Management that internal controls are in
place and are functioning properly in key City processes. Also, provide management-consulting
services to City Management and facilitate the Audit Committee.

                                               Mission

To assist the City Council and City Administration by reviewing the quality of the programs and
services provided to the Citizens of Cape Coral by assessing the efficiency and effectiveness of City
operations.


FY 2011 Goals & Priorities
    To add value to the organization through the provision of internal audit services.
    To work with and facilitate Audit Committee.
    To continue enterprise risk assessment activities.
    Implement improvements suggested by Peer Review.


                                           Operating Budget
                        FY 2009          FY 2010           FY 2010         FY 2011    % Change % Change
                        Actual           Adopted          Am ended        Proposed     FY 2010  FY 2010
Expenditure Category Expenditures         Budget           Budget          Budget     Adopted Am ended
Personnel            $      419,291    $    455,069     $     455,069   $     472,915     3.92%    3.92%
Operating                    30,479          41,254            54,654          41,251    -0.01%  -24.52%
Capital Outlay                    -               -                 -               -         -         -
Debt Service                      -               -                 -               -         -         -
Other                             -               -                 -               -         -         -
Total                 $     449,770    $     496,323    $    509,723    $    514,166     3.60%     0.87%



                         FY 2009         FY 2010           FY 2010         FY 2011    % Change % Change
                         Actual          Adopted          Am ended        Proposed     FY 2010  FY 2010
Program               Expenditures        Budget           Budget          Budget     Adopted Am ended
Administration        $      449,770   $    496,323     $     509,723   $     514,166     3.60%    0.87%
Total                 $     449,770    $     496,323    $    509,723    $    514,166     3.60%     0.87%




                                                   88
                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget


                                  Total City Auditor Expenditures

                           $600,000



                           $400,000



                           $200,000



                                  $-
                                       FY 2009   FY 2010    FY 2010 FY 2011
                                        Actual   Adopted    Amended Proposed
                                                  Budget     Budget  Budget




           Personnel Expenditures                                     Operating Expenditures
$500,000                                                   $100,000

$400,000                                                    $80,000

$300,000                                                    $60,000

$200,000                                                    $40,000

$100,000                                                    $20,000

      $-                                                         $-
           FY 2009   FY 2010 FY 2010 FY 2011                          FY 2009   FY 2010 FY 2010 FY 2011
            Actual   Adopted Amended Proposed                          Actual   Adopted Amended Proposed
                      Budget  Budget  Budget                                     Budget  Budget  Budget




                                                    89
                                  CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget




                   Information Technology Services

The Information Technology Services Department (ITS) is responsible for the creation, security,
development, and implementation of the City‟s Wide Area Network, computer hardware and
software systems including: Telecommunications, Government Business Applications, and the
Geographic Information Systems. This department analyzes, implements, and manages new
technologies, and maintains the security required to protect the City‟s data and information base.




                                          CITY MANAGER




                                           INFORMATION
                                           TECHNOLOGY
                                             DIRECTOR




                                          Network & Telecom
                  Business Applications                           GIS Division
                                               Division




                                                 90
                               CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget



                                    Department Functions


Business Applications: The Business Applications Division supports and maintains a wide-array of
application systems servicing the City‟s day-to-day operations. In addition, this group develops and
administers the myriad E-Government capabilities currently available to citizens and businesses
through the City of Cape Coral‟s website. Business Applications also develops special niche
applications where the functionality is either not available commercially or is too expensive.

Network & Telecommunications:          The Network & Telecommunications Division supports the
extensive IT infrastructure requirements for the City and Public Safety Networks. Special support is
also provided to the City Charter School network. The Division is responsible for governing the
network backbone and the server infrastructure supporting all City-wide enterprise systems as well
as servicing specialized departmental needs. Effective use is made of virtualization technology,
SAN technology and blade servers to reduce costs while meeting the needs of its customers.

Geographical Information Systems (GIS):           The GIS Division supports the ESRI GIS system to
provide extensive map/geographical referenced data used by the City. GIS is a strategically
important application which is utilized across City departments to provide mapping needs ranging
from straight-forward Zoning and Land Use Maps. The GIS has recently been integrated to supply
information to the City‟s GIS web portal – GIS Online. This implementation will allow citizens and
the local financial/real estate community to gather extensive information about specific parcels
including utility detail and special assessment information, if applicable.


                                             Mission

The Information Technology Services Department seeks to deliver innovative and highly value
added information technology solutions to provide the citizens, City staff, and the business
community with needed information and services in the most timely and efficient manner possible.


FY 2011 Goals & Priorities

    Develop and implement capabilities for supporting and improving the Financial Budgeting
     Process
    Extend new E-Government capabilities based on the new ERP‟s and the ESRI GIS system
    Complete the implementation of the electronic Permitting and Plan Review System (Avolve
     ProjectDOX)
    Complete Phase 3 of the Public Safety Broadband Wireless Network (based on cell tower
     availability in North Cape Coral area)
    Upgrade the network backbone from 1Gb to 10Gb
    Establish a LAN at the Lee County Clerk of Courts for Critical Storage & Backup Servers (a
     component of a local cross-agency collaboration)
    Implement redundancy for the Enterprise GIS




                                                91
                                   CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget



                                              Operating Budget

                        FY 2009             FY 2010           FY 2010          FY 2011    % Change % Change
                        Actual              Adopted          Am ended         Proposed     FY 2010  FY 2010
Expenditure Category Expenditures            Budget           Budget           Budget     Adopted Am ended
Personnel            $    2,021,574       $   2,138,250     $ 2,084,582     $   2,138,423     0.01%    2.58%
Operating                 1,751,499           1,503,647        1,499,206        1,557,339     3.57%    3.88%
Capital Outlay              376,676             175,000          240,000           55,000   -68.57%  -77.08%
Debt Service                      -                   -                -                -         -         -
Other                             -                   -                -                -         -         -
Total                    $    4,149,749   $    3,816,897    $   3,823,788   $   3,750,762   -1.73%     -1.91%


                            FY 2009         FY 2010            FY 2010         FY 2011    % Change % Change
                            Actual          Adopted           Am ended        Proposed     FY 2010  FY 2010
Program                  Expenditures        Budget            Budget          Budget     Adopted Am ended
ITS Administration       $        7,489   $     203,019     $     203,019   $     243,051     0.00%    0.00%
Business Applications         1,240,249       1,190,389         1,169,458       1,212,784     1.88%    3.70%
ITS Netw ork Admin            1,740,508       1,485,139         1,485,204       1,449,389     0.00%    0.00%
Public Safety Netw ork          579,897         433,398           488,498         354,611   -18.18%  -27.41%
Telecommunications              303,095         267,151           263,251         272,059     1.84%    3.35%
GIS                             278,511         237,801          214,358         218,868    -7.96%     2.10%
Total                    $    4,149,749   $    3,816,897    $   3,823,788   $   3,750,762   -1.73%     -1.91%




                                     Total Information Technology
                                              Expenditures
                             $5,000,000

                             $4,000,000

                             $3,000,000

                             $2,000,000

                             $1,000,000

                                     $-
                                          FY 2009   FY 2010     FY 2010 FY 2011
                                           Actual   Adopted     Amended Proposed
                                                     Budget      Budget  Budget




                                                       92
                                    CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget


             Personnel Expenditures                                              Operating Expenditures
$2,500,000                                                         $2,000,000

$2,000,000                                                         $1,600,000

$1,500,000                                                         $1,200,000

$1,000,000                                                            $800,000

 $500,000                                                             $400,000

        $-                                                                  $-
             FY 2009   FY 2010 FY 2010 FY 2011                                    FY 2009   FY 2010 FY 2010 FY 2011
              Actual   Adopted Amended Proposed                                    Actual   Adopted Amended Proposed
                        Budget  Budget  Budget                                               Budget  Budget  Budget




                                                   Capital Expenditures
                                   $500,000

                                   $400,000

                                   $300,000

                                   $200,000

                                   $100,000

                                            $-
                                                  FY 2009   FY 2010 FY 2010 FY 2011
                                                   Actual   Adopted Amended Proposed
                                                             Budget  Budget  Budget




                                                 Program Area By Year


                 $1,800,000

                 $1,600,000

                 $1,400,000

                 $1,200,000

                 $1,000,000

                  $800,000

                  $600,000

                  $400,000

                  $200,000

                          $-
                                ITS Admin     Business      Network     Public Safety    Telecom    GIS
                                             Applications    Admin        Network


                                     FY 2009 Actual                   FY 2010 Adopted
                                     FY 2010 Amended                  FY 2011 Proposed




                                                              93
                               CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget




                                         City Clerk
The City Clerk‟s Office is responsible for maintaining, recording, and preserving all official
documents and proceedings of all public bodies of the City as well as providing required public
notices; qualifying of candidates and filing of campaign reports; receptionist/switchboard and full-
service mail operation; and in-house codification and comprehensive records management with
micrographics and imaging.




                                               CITY MANAGER




                                                   CITY CLERK




          Administrative
           Specialist II


                                                                Customer Support Manager /
                                 Records Manager
                                                                    Assistant City Clerk




                                                                                Citizen‟s Action
                                            Administration
                                                                                     Center



                                             Records
                                                                               Communications
                                            Management




                                                   94
                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget

                                     Department Functions

Administration: To record and transcribe the official minutes of the meetings of the boards,
commissions and committees of the city government, and to perform the necessary administrative
functions associated with these boards.

Records Management: To provide the citizens access to public records in a professional manner,
to maintain the official files of the City of Cape Coral, and to provide research services for internal
and external customers while complying with the retention schedules of the State of Florida.

Communications: To professionally greet and assist the public, answer and accurately direct
telephone calls received by the city hall switchboard; and to provide a full service mail operation and
courier service to all city operations as well as packets to City Council.

Citizen‟s Action Center: The Citizen‟s Action and Information Center is a center that is responsive
to the needs and the desires of its citizens and employees, and exemplary in its operations,
management and professionalism.


                                               Mission

The mission of the City Clerk‟s Office is to provide services to the public and internal departments by
recording, maintaining and preserving all official documents and proceedings of the City government
and to be responsive to the need for accurate information through cost effective and efficient means
with pride, integrity and trust.

FY 2011 Goals & Priorities:
    Implement a procedure for City-wide email retention compliance.
    Complete scorecard development and implementation for all divisions within the department.
    Streamline / enhance agenda/minutes process through SIRE and institute for the remainder of
       Boards/Commissions.
    Continue to provide the citizens with a central point for inquiries, concerns and issues within the
       City and to implement a process for managing complaints/requests originating from Council, City
       Manager and Administrative Specialists thru Trakit/CRM.
    Provide citizens of Cape Coral with a central information center where they can obtain copies of
       all City records and receive answers concerning City codes.
    Streamline and enhance the preparation of the agenda and packets for the City Council Meetings
       through electronic workflow.
    Identify additional revenue streams, i.e. issuing passports, animal licensing, etc.




                                                  95
                                          CITY OF CAPE CORAL, FLORIDA
                                 FY 2010-2011 City Manager’s Proposed Budget



                                                   Operating Budget

                        FY 2009                  FY 2010            FY 2010          FY 2011    % Change % Change
                         Actual                  Adopted           Am ended         Proposed     FY 2010  FY 2010
Expenditure Category Expenditures                 Budget            Budget           Budget     Adopted Am ended
Personnel            $    1,309,999            $   1,259,331      $ 1,077,303     $   1,097,358   -12.86%    1.86%
Operating                   153,837                  173,232           178,835          139,187   -19.65%  -22.17%
Capital Outlay                    -                        -                 -                -         -         -
Debt Service                      -                        -                 -                -         -         -
Other                           219                        -                 -                -         -         -
Total                       $     1,464,055    $    1,432,563     $   1,256,138   $     1,236,545    -13.68%     -1.56%



                               FY 2009           FY 2010             FY 2010         FY 2011    % Change % Change
                                Actual           Adopted            Am ended        Proposed     FY 2010  FY 2010
Program                     Expenditures          Budget             Budget          Budget     Adopted Am ended
Administration              $      603,165     $    668,845       $     676,105   $     623,487    -6.78%   -7.78%
Communications                     187,306           68,064              69,899          57,742   -15.17%  -17.39%
Records Management                 366,772          412,693             412,394         439,188     6.42%    6.50%
Citizen's Action Center             136,540            98,151           97,740            116,128     18.32%    18.81%
Licensing 1                         170,272           184,810                -                  -   -100.00%         -
Total                       $     1,464,055    $    1,432,563     $   1,256,138   $     1,236,545    -13.68%     -1.56%

1
    Licensing w as moved from the City Clerk's office to the Department of Community Development at the end of March 2010.




                                          Total City Clerk Expenditures

                           $1,500,000


                           $1,200,000


                             $900,000


                             $600,000


                             $300,000


                                     $-
                                            FY 2009      FY 2010       FY 2010        FY 2011
                                             Actual      Adopted       Amended        Proposed
                                                         Budget         Budget         Budget




                                                             96
                                        CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget


                                                                                  Operating Expenditures
             Personnel Expenditures
                                                                      $ 200,000
$1,500,000
                                                                      $160,000

$1,000,000                                                            $120,000

                                                                       $ 80,000
 $500,000
                                                                       $ 40,000


        $-                                                                  $-
              FY 2009    FY 2010 FY 2010 FY 2011                                  FY 2009      FY 201  0    FY 2010     FY 201  1
               Actual    Adopted Amended Proposed                                  A ctual     A do pted   A mended    P ro po sed
                          Budget  Budget  Budget                                               B udget      B udget     B udget




                                              Program Area By Year


             $750,000



             $600,000



             $450,000



             $300,000



             $150,000



                    $-
                               A dmin         Co mmunicatio ns    Reco rds M gt     Citizen's A ctio n     Licensing
                                                                                         Center


                                         FY 2009 A ctual                    0
                                                                      FY 201 A do pted
                                               0
                                         FY 201 A mended                    1
                                                                      FY 201 P ro po sed




                                                                 97
                                CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget




                      Financial Services Department
The Financial Services Department is responsible for the development of a comprehensive financial
management system for the City to include centralized accounting, financial reporting, budgeting,
and procurement services. The Department oversees treasury, debt management, payroll
administration, fixed asset reporting, and customer billing services. Coordination of the annual audit
by independent certified auditors is also handled within Financial Services.




                                       CITY MANAGER




                                          FINANCIAL
                                      SERVICES DIRECTOR




                                     Deputy Financial Services                                  Office of Management &
                                                                         Procurement Division
  Administrative                       Director / Controller                                             Budget
   Specialist II




                                                    Customer Billing
                                                    Services Division




                                                   Accounting Division




                                                    Special Projects




                                                    98
                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget

                                     Department Functions
Administration: To develop, implement, and administer comprehensive financial management
services and policies in a manner that ensures the financial stability and integrity of City operations.

Accounting: To prepare financial statements in a manner that accurately processes and accounts for
all financial transactions and make significant contributions to the increased efficiency and
effectiveness of the government organization, as well as to the growth and enhancement of the
profession.

Management and Budget: To prepare and administer the City's annual spending plan in a manner
that ensures efficient and effective use of taxpayer's dollars.

Procurement: To ensure that the best quality product is acquired at the lowest possible price while
remaining in compliance with all City, State and Federal Purchasing Laws and Regulations.

Customer Billing Services: To provide quality customer service in account creation, billing, receipt
collection and record keeping through unparalleled competency, consistency and integrity.

                                               Mission
The department will provide accurate financial management support in an efficient and timely
manner.


                                          Administration
FY 2011 Goals & Priorities
       Evaluate department resources and recommend/implement changes that will result in
         increased organizational efficiencies

                                            Accounting
FY 2011 Goals & Priorities
       Complete implementation of Sympro for debt and treasury management
       Complete implementation of Phase II of JD Edwards: work orders, inventory, and fleet
       Complete updates to JD Edwards Fixed Assets module
       Continue efforts to decrease the time it takes to do month end closings
       Continue efforts to increase number of vendors that accept P-Cards
       Continue efforts to implement the P-Card with all departments

                                    Management and Budget
FY 2011 Goals & Priorities
       Continue efforts to simplify budget documents
       Continue development of user friendly monthly/quarterly reports
       Assist Information Technology in the exploration of software solutions for budgeting

                                           Procurement

FY 2011 Goals & Priorities
       Continue Lean efforts to reduce time involved with processing purchase orders requiring
         City Council approval
       Continue efforts to reduce contractual pricing of materials and supplies




                                                  99
                               CITY OF CAPE CORAL, FLORIDA
                         FY 2010-2011 City Manager’s Proposed Budget



                                  Customer Billing Services

FY 2011 Goals & Priorities
       Continue efforts to increase the collection of delinquent accounts
       Continue promoting e-billing opportunities



                                          Operating Budget
                        FY 2009         FY 2010          FY 2010          FY 2011    % Change % Change
                        Actual          Adopted         Am ended         Proposed     FY 2010  FY 2010
Expenditure Category Expenditures        Budget          Budget           Budget     Adopted Am ended
Personnel            $    2,294,116   $   2,135,952    $ 2,102,832     $   2,165,255     1.37%    2.97%
Operating                   243,312         300,545         335,185          263,389   -12.36%  -21.42%
Capital Outlay                    -               -               -                -         -         -
Debt Service                      -               -               -                -         -         -
Other                             -               -               -                -         -         -
Total                $    2,537,427   $   2,436,497    $ 2,438,017     $   2,428,644    -0.32%   -0.38%

                        FY 2009         FY 2010           FY 2010         FY 2011    % Change % Change
                        Actual          Adopted          Am ended        Proposed     FY 2010  FY 2010
Program              Expenditures        Budget           Budget          Budget     Adopted Am ended
Administration       $      426,934   $    386,542     $     212,578   $     258,789   -33.05%   21.74%
Treasury (Cashier)          289,105        266,032           266,032         251,393    -5.50%   -5.50%
Payroll                     224,397        245,071           245,071         231,790    -5.42%   -5.42%
Accounting                  490,600        424,571           600,055         556,923    31.17%   -7.19%
Accounts Payable            241,007        247,001           247,001         252,895     2.39%    2.39%
Budget                      389,417        408,804           408,804         398,664    -2.48%   -2.48%
Procurement                 475,967        458,476           458,476         478,190     4.30%    4.30%
Total                $    2,537,427   $    2,436,497   $   2,438,017   $   2,428,644   -0.32%     -0.38%




                             Total Financial Services Expenditures

                         $3,000,000

                         $2,500,000

                         $2,000,000

                         $1,500,000

                         $1,000,000

                           $500,000

                                 $-
                                      FY 2009   FY 2010    FY 2010 FY 2011
                                       Actual   Adopted    Amended Proposed
                                                 Budget     Budget  Budget




                                                   100
                               CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget


             Personnel Expenditures                                        Operating Expenditures
$2,500,000                                                     $320,000

$2,000,000                                                     $240,000

$1,500,000
                                                               $160,000
$1,000,000
                                                                $80,000
 $500,000

        $-                                                            $-
             FY 2009   FY 2010 FY 2010 FY 2011                             FY 2009    FY 2010 FY 2010 FY 2011
              Actual   Adopted Amended Proposed                             Actual    Adopted Amended Proposed
                        Budget  Budget  Budget                                         Budget  Budget  Budget




                                        Program Area By Year


$750,000



$600,000



$450,000



$300,000



$150,000



        $-
                 Admin       Treasury        Payroll     Accounting   Accts Payable      Budget    Procurement


                                 FY 2009 Actual              FY 2010 Adopted
                                 FY 2010 Amended             FY 2011 Proposed




                                                       101
                               CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget




                     Human Resources Department
The Human Resources Department provides services for all City Departments, prospective
employees, employees, and retirees. Services provided include recruiting, hiring, promotion, risk
management, safety and environmental services, employee and organizational development, salary
structure and surveys, classification reviews, benefits administration, job evaluations and payroll.



                                          CITY MANAGER




                                          HUMAN RESOURCES
                                             DIRECTOR




                                  Administration            Benefits




                                                         Classification &
                                   Recruitment
                                                         Compensation




                                      Risk
                                   Management




                                                   102
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                                     Department Functions

Administration: To provide support to the department's efforts to promote the best employment
practices and to minimize the overall risk of loss to the City. To provide advice to employees and
management for resolving mutual problems. To aid in labor contract negotiations to meet the needs
of the City while being fair to employees yet providing a reasonable cost to the community. To
recommend management, supervisory, employee and Council development in order to improve
overall work performance, operating efficiencies, and ensure fewer problems in the workplace.

Employee Benefits: To recommend benefit strategies and programs in order to retain, attract and
protect City employees and their families at a reasonable cost to the community.

Classification and Compensation: To recommend strategies to attract, retain and motivate qualified
employees by maintaining a compensation and classification system that is externally competitive
and internally consistent.

Recruitment: Support all departments and charters schools in attracting and hiring the best talent in
a timely manner creating a well qualified, professional, diverse, and inclusive workplace.

Risk Management: To provide professional advice and promote the best safety practice through
preventive, proactive programs to departments and employees. The long-term goal is to minimize
insurance and other costs (including lost time and manpower) associated with safety.

                                              Mission
To provide accurate, timely, and cost effective human resource customer service for current and
prospective employees, and retirees in compliance with applicable laws. Human Resources is
committed to providing high service levels while minimizing the overall cost and risk of loss to the
City, while enhancing the employment and retirement experience.

FY 2011 Goals & Priorities

      Reduce the number of days to fill vacant jobs
      Increase minority participation in hiring and promotion
      Maintain the City‟s “Drug Free Workplace” certification
      Reduce the number of Workers' Compensation claims against the City by 25%
      Reduce time for completion of performance, workforce planning, and monitoring reports
      Scan all terminated personnel files instead of boxing and sending to the storage facility
      Negotiate renewals with benefit vendors
      Continue to offer valuable training and development activities for employees




                                                 103
                                    CITY OF CAPE CORAL, FLORIDA
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                                               Operating Budget
                        FY 2009                  FY 2010            FY 2010           FY 2011    % Change     % Change
                        Actual                   Adopted           Am ended          Proposed     FY 2010      FY 2010
Expenditure Category Expenditures                 Budget            Budget            Budget     Adopted      Am ended
Personnel            $    1,346,708            $    958,996      $     955,996     $     928,907    -3.14%       -2.83%
Operating                   312,960                 215,209            215,209           193,395   -10.14%      -10.14%
Capital Outlay                    -                       -                  -                 -         -            -
Debt Service                      -                       -                  -                 -         -            -
Other                             -                       -                  -                 -         -            -
Total                     $      1,659,668     $   1,174,205     $     1,171,205   $    1,122,302    -4.42%       -4.18%



                           FY 2009               FY 2010            FY 2010           FY 2011    % Change     % Change
                           Actual                Adopted           Am ended          Proposed     FY 2010      FY 2010
Program                 Expenditures              Budget            Budget            Budget     Adopted      Am ended
Administration          $      310,795         $    312,662      $     309,662     $     311,366    -0.41%        0.55%
Risk Management                316,847               31,350             31,350            30,500    -2.71%       -2.71%
Employee Benefits              269,883              264,820            264,820           291,048     9.90%        9.90%
Classification                 199,603              202,866            192,866           209,817     3.43%        8.79%
Employee Development           221,393               87,449             87,449            19,000   -78.27%      -78.27%
Recruitment                    223,133              177,093            187,093           178,292     0.68%       -4.70%
Employee/Labor Relation        118,014               97,965             97,965            82,279   -16.01%      -16.01%
Total                     $      1,659,668     $   1,174,205     $     1,171,205   $    1,122,302    -4.42%       -4.18%

Notes: In FY 2010, tuition reimbursement funding w as eliminated; Recruitment Generalist position w as eliminated, and
w ith the exception of new hire examinations, the cost of Risk Management has been transferred to the Workers'
Comp and Property/Liability Insurance Funds.




                                    Total Human Resources Expenditures


                              $2,000,000


                              $1,500,000


                              $1,000,000


                               $500,000


                                      $-
                                             FY 2009   FY 2010       FY 2010 FY 2011
                                              Actual   Adopted       Amended Proposed
                                                        Budget        Budget  Budget




                                                         104
                                   CITY OF CAPE CORAL, FLORIDA
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             Personnel Expenditures                                         Operating Expenditures
                                                                 $320,000
$1,400,000

                                                                 $240,000
$1,050,000

                                                                 $160,000
 $700,000

 $350,000                                                         $80,000


        $-                                                             $-
             FY 2009   FY 2010 FY 2010 FY 2011                              FY 2009   FY 2010 FY 2010 FY 2011
              Actual   Adopted Amended Proposed                              Actual   Adopted Amended Proposed
                        Budget  Budget  Budget                                         Budget  Budget  Budget




                                          Program Area By Year


      $400,000




      $300,000




      $200,000




      $100,000




              $-
                       Admin        Risk        Benefits      Comp &        Employee   Recruitment    Labor
                                 Management                 Classification Development               Relations


                                    FY 2009 Actual               FY 2010 Adopted
                                    FY 2010 Amended              FY 2011 Proposed




                                                           105
                              CITY OF CAPE CORAL, FLORIDA
                       FY 2010-2011 City Manager’s Proposed Budget




            Department of Community Development
The Community Development Department provides a comprehensive range of land use information
to the public and provides staff support to City Council, the Zoning Board, and other City
departments.




                                         CITY MANAGER




                                           COMMUNITY
                                          DEVELOPMENT
                                            DIRECTOR




                                                         Administration




                     Planning & Growth
                                           Building Division       Code Compliance
                        Management




                                 Comprehensive
                                                          Plan Review
                                   Planning



                                  Development
                                                        Permit Issuance
                                  Management



                                CDBG/SHIP/NSP              Inspection
                                 Coordination               Services




                                                 106
                                CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget



                                     Department Functions


Planning & Growth Management: Prepares, monitors, and implements the City's Comprehensive
Plan including compliance review and annual amendments and revisions as well as administers the
City's Land Use and Development Regulations and the City's development review programs.
Oversee the Federal Community Development Block Grant and the State‟s Local Housing
Assistance Programs.

Building: Provides effective and efficient construction enforcement through review and approval of
construction plans; issuance of building, plumbing, mechanical, and other permits; field inspections;
and issuance of certificates of occupancy. Permitting Services is dedicated to expediting the
processing of both site (horizontal) and building (vertical) permits for commercial projects. The goal
is to assist the various departments/divisions in developing a plans review and permitting process
that is unparalleled in clarity and customer service. The appointed Business Advocate will assist
developers through the PRT and building process.

Code Enforcement: Enforces local, state, and regional codes, ordinances, regulations and statutes
protecting the quality of life, property values and health, safety and welfare of the community. This
includes nuisances, sub-standard living conditions, contractor licensing and unlicensed contractors,
and crime related issues.


                                              Mission

To provide courteous, consistent, dependable, and trustworthy public service pertaining to the
various functions of the Department in an effort to foster positive, orderly development and
redevelopment of the City‟s land assets.


                                         Administration
FY 2011 Goals & Priorities
    Support and sustain Lean Initiatives.

                               Planning & Growth Management
FY 2011 Goals & Priorities
    Increase the availability of suitable commercial and mixed use land in order to decrease reliance
       on the ad valorem residential tax base.
    Bring zoning designations into compliance with Future Land Use Designations as funding allows.
    Continue to increase citizen participation by engaging the public in the planning process through
       proactive meetings with neighborhood associations, business and service organizations.
    Work on the Evaluation and Appraisal Report (EAR), due in 2012, and create appropriate policies
       to meet requirements of House Bill 697.
    Update fee schedule to be consistent with other local governments.
    Work with the Community Redevelopment Agency to revitalize downtown Cape Coral by
       providing an enhanced level of planning support.
    Coordinate completion of the rewrite of key sections of the Land Use and Development
       Regulations and the Comprehensive Plan.
    Develop new, or revise existing, land use designations and zoning districts, where appropriate.
    Research alternative methods to meet housing and community development needs in the
       community.
    Ensure program compliance and timely expenditure of grant funds.
    Complete CDBG Action Plan, SHIP Annual Report and CDBG CAPER Report per requirements.


                                                 107
                                    CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget


                                                Code Compliance
FY 2011 Goals & Priorities
    Continue to look for ways to reduce costs for mailings and processing by implementing new ways
       to serve notices and ensure due process.
    Implement the “Code Scouts” volunteer code compliance program.
    Continue the Division‟s outreach program by attending and presenting at neighborhood and
       association meetings, working with CCCIA and the Chamber of Commerce, and the Association
       of Realtors.
    Continue implementing the in house board up program reducing costs and time to complete the
       project.
    Implement a program with Waste Pro to address move-out trash and property clean-ups
       removing the nuisance more efficiently and effectively- this will continue the efforts established
       with Waste Management.
    Continue to work with the Police Department and other agencies to develop more effective
       methods to address crime related issues and build code teams to address neighborhood issues
       and concerns.
    Continue to work at a minimum 30% proactive rate for field operations.


                                                Building Division
FY 2011 Goals & Priorities
    Institute 2008 National Electric Code with training for Inspectors and Plans Examiners.
    Re-establish priorities and department goals to improve inspection and plan review quality and
       consistency as well as maintain existing service levels.
    Maintain protocols for problem and complaint resolution at the department level to improve
       customer relationships and responsiveness to our customers.
    Monitor and improve processes derived from Lean Government Initiatives.

                                                Operating Budget
                         FY 2009              FY 2010            FY 2010          FY 2011    % Change % Change
                          Actual              Adopted           Am ended         Proposed     FY 2010  FY 2010
 Expenditure Category Expenditures             Budget            Budget           Budget     Adopted Am ended
 Personnel            $    3,440,863        $   3,377,553      $ 3,487,342     $   3,474,968     2.88%   -0.35%
 Operating                   540,705              527,467           533,218          414,794   -21.36%  -22.21%
 Capital Outlay                    -                    -                 -                -         -         -
 Debt Service                      -                    -                 -                -         -         -
 Other                             -                    -                 -                -         -         -
                  Total $      3,981,568    $     3,905,020    $   4,020,560   $   3,889,762    -0.39%          -3.25%


                            FY 2009           FY 2010             FY 2010         FY 2011    % Change % Change
                            Actual            Adopted            Am ended        Proposed     FY 2010  FY 2010
Program                  Expenditures          Budget             Budget          Budget     Adopted Am ended
Administration           $      221,253     $     121,393      $      85,339   $      71,142   -41.40%  -16.64%
Planning                      1,063,598         1,032,606          1,037,714       1,032,423    -0.02%   -0.51%
LUCA Grant                       59,372                 -                  -               -         -         -
Code Compliance               2,637,345         2,751,021          2,712,697       2,621,575    -4.71%   -3.36%
Licensing1                              -                -          184,810         164,622     0.00%      -10.92%
                  Total $      3,981,568    $    3,905,020     $   4,020,560   $   3,889,762    -0.39%      -3.25%

1
 Licensing moved from the City Clerk's Office to the Department of Community Development in mid year FY 2010.
Other related funds can be found under the Special Revenue section: Building, Community Development Block
Grant (CDBG), Local Housing Assistance (SHIP), CDBG Revolving Loan Fund and HUD Neighborhood Stabilization.




                                                         108
                                  CITY OF CAPE CORAL, FLORIDA
                            FY 2010-2011 City Manager’s Proposed Budget


                                              Total DCD Expenditures


                            $4,500,000

                            $3,600,000

                            $2,700,000

                            $1,800,000

                             $900,000

                                      $-
                                            FY 2009        FY 2010     FY 2010 FY 2011
                                             Actual        Adopted     Amended Proposed
                                                            Budget      Budget  Budget



             Personnel Expenditures                                             Operating Expenditures
$4,000,000                                                           $600,000


$3,000,000
                                                                     $400,000

$2,000,000
                                                                     $200,000
$1,000,000


        $-                                                                 $-
             FY 2009   FY 2010 FY 2010 FY 2011                                  FY 2009     FY 2010 FY 2010 FY 2011
              Actual   Adopted Amended Proposed                                  Actual     Adopted Amended Proposed
                        Budget  Budget  Budget                                               Budget  Budget  Budget



                                              Program Area By Year


             $3,000,000


             $2,400,000


             $1,800,000


             $1,200,000


               $600,000


                       $-
                              Admin             Planning      Code Compliance          Licensing      Grants


                                      FY 2009 Actual                 FY 2010 Adopted
                                      FY 2010 Amended                FY 2011 Proposed




                                                             109
                                     CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget




                                        Police Department
The Police Department is responsible for the maintenance of law and order, protection to persons
and property, prevention and suppression of crime, investigation and apprehension of persons
suspected of crimes, direction and control of traffic, traffic accident investigation, enforcement of all
state and municipal criminal laws, and the safety and security of citizens at special events and public
gatherings. The department is organized into two divisions: Operations and Support Services.




                                                      CITY MANAGER




                                                       CHIEF OF POLICE




                                                                                Support Services
                      Operations Division
                                                                                    Division




           Central District          North District                  Investigative         Communications &
              Bureau                   Bureau                       Services Bureau        Logistical Support



            South District        Special Operations                 Administrative           Professional
              Bureau                   Bureau                          Services            Standards Bureau




                                                           110
                                CITY OF CAPE CORAL, FLORIDA
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                                      Department Functions

Operations: The Operations Division is responsible for day-to-day police functions, such as crime
suppression and detection; enforcement of criminal and traffic laws and City ordinances;
investigation of traffic accidents; initial crime reporting; and responding to various other calls-for-
service. The Operations Division is also responsible for crime prevention, traffic safety, marine
safety, special tactical operations, canine operations, school crossing guards, civilian volunteers,
juvenile services liaison, special events, community services and community oriented policing
programs.

Support Services: The Support Services Division is responsible for the day-to-day administrative
functions such as fiscal management, budget management, performance measurement, payroll,
record keeping, communications and logistics, information technology, building structure/well-being,
research and planning, and equipment needs and issuance, personnel matters, accreditation,
training, internal affairs, recruitment, and selection, youth services, court liaison, and victim/witness
services. The Support Services Division is also responsible for the investigation of reported crimes,
apprehending criminal suspects, and the processing and maintenance of all evidence and property.

                                               Mission
The department will provide the residents with the highest quality of police service based upon
priorities, which are consistent with established standards for contemporary law enforcement while
considering input for the general citizenry and representatives from every level of the organization.


FY 2011 Goals & Priorities
     Hold offenders to account, thereby mitigating the effects of criminal activity.
     Continue to increase the department‟s efficacy by conducting a minimum of two LEAN or
      Six-Sigma initiatives.
     Ensure the safe movement of pedestrians and vehicles.
     Prevention of criminal activity through community education and awareness.
     Maximize staffing resources through continuous training to enhance the necessary
      knowledge, skills, and abilities of our staff.
     Achieve a faster response time to emergency calls for service.
     Maintain a patrol force of first responders able to respond to citizen‟s calls for service and to
      conduct pro-active enforcement activity.
     Provide essential 9-1-1 communications services for the rapid response relating to police
      and fire service requests for assistance.
     Achieve re-accreditation by the Commission on Accreditation for Law Enforcement Agencies
      (CALEA).




                                                  111
                                    CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget

                                              Operating Budget

                        FY 2009               FY 2010            FY 2010        FY 2011    % Change % Change
                         Actual               Adopted           Am ended       Proposed     FY 2010  FY 2010
Expenditure Category Expenditures              Budget            Budget         Budget     Adopted Am ended
Personnel            $   31,288,058         $ 31,372,312       $ 30,823,312   $ 30,324,014    -3.34%   -1.62%
Operating                 2,627,040             3,076,781         3,126,429      2,969,783    -3.48%   -5.01%
Capital Outlay              319,656                     -            52,937              -         - -100.00%
Debt Service                      -                     -                 -              -         -         -
Other                             -                     -                 -              -         -         -
Total                     $    34,234,754   $ 34,449,093       $ 34,002,678   $   33,293,797     -3.35%   -2.08%


                            FY 2009           FY 2010         FY 2010            FY 2011    % Change % Change
                            Actual            Adopted        Am ended           Proposed     FY 2010  FY 2010
Program                  Expenditures          Budget         Budget             Budget     Adopted Am ended
Support Administration   $    3,579,782     $ 3,652,955     $ 3,696,572       $   3,699,386     1.27%    0.08%
Communications                3,814,144         4,037,070      3,925,313          4,155,416     2.93%    5.86%
Investigations                7,387,360         8,030,531      8,021,186          8,086,604     0.70%    0.82%
Ops Administration              961,674           975,039        973,039            725,708   -25.57%  -25.42%
Field Services               13,703,691        13,455,296     13,001,784         12,501,017    -7.09%   -3.85%
Do The Right Thing               78,602            83,533         83,533             83,076    -0.55%   -0.55%
Special Operations            4,435,396         4,214,669      4,236,254          4,042,590    -4.08%   -4.57%
Secure Schools (Grant)           31,400                 -              -                  -         -         -
2007 JAG (Grant)                  1,338                 -              -                  -         -         -
DOJ ARRA JAG                    133,595                 -              -                  -         -         -
2008 JAG (Grant)                  8,817                 -              -                  -         -         -
BJA GREAT (Grant)                11,597                 -              -                  -         -         -
FDOT DUI Enforce (Grant)         87,358                 -              -                  -         -         -
FDLE 2010 JAG                         -                 -         24,964                  -         - -100.00%
2009 JAG (Grant)                      -                 -         40,033                  -         - -100.00%
Total                    $   34,234,754     $ 34,449,093    $ 34,002,678      $ 33,293,797     -3.35%   -2.08%


Eight sw orn positions w ere eliminated.
Other related funds can be found under the Special Revenue section: Alarm Fee, Do the Right Thing,
Police Protection Impact Fee, Police Confiscation State/Federal.




                                            Total Police Expenditures


                              $35,000,000

                              $28,000,000

                              $21,000,000

                              $14,000,000

                               $7,000,000

                                       $-
                                            FY 2009   FY 2010     FY 2010 FY 2011
                                             Actual   Adopted     Amended Proposed
                                                       Budget      Budget  Budget




                                                         112
                                        CITY OF CAPE CORAL, FLORIDA
                                 FY 2010-2011 City Manager’s Proposed Budget


              Personnel Expenditures                                              Operating Expenditures
$32,000,000                                                          $3,200,000


$24,000,000                                                          $2,400,000


$16,000,000                                                          $1,600,000


 $8,000,000                                                           $800,000


         $-                                                                  $-
               FY 2009     FY 2010 FY 2010 FY 2011                                 FY 2009   FY 2010 FY 2010 FY 2011
                Actual     Adopted Amended Proposed                                 Actual   Adopted Amended Proposed
                            Budget  Budget  Budget                                            Budget  Budget  Budget




                                                  Capital Expenditures
                                     $320,000

                                     $240,000

                                     $160,000

                                       $80,000

                                             $-
                                                  FY 2009 FY 2010 FY 2010 FY 2011
                                                   Actual Adopted Amended Proposed
                                                           Budget  Budget  Budget


                                        Program Area By Year


$20,000,000


$16,000,000


$12,000,000



 $8,000,000


 $4,000,000


          $-
                         Support Services               Operations                           Grants


                                FY 2009 Actual            FY 2010 Adopted
                                FY 2010 Amended           FY 2011 Proposed




                                                            113
    CITY OF CAPE CORAL, FLORIDA
FY 2010-2011 City Manager’s Proposed Budget




                    114
                                 CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget



     Fire Rescue & Emergency Management Services
The Fire Rescue and Emergency Management Services Department is responsible for fire
protection prevention and suppression of fires, and a systematic fire prevention and education
program. The Department maintains ten fire stations.




                                         CITY MANAGER




                                            FIRE CHIEF




                                                             Support Services
                   Operations Division
                                                                Division




                                                              Bureau of Life
                                                                 Safety




                                              115
                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget



                                      Department Functions

Administration: To provide leadership, vision, planning, and support for all department personnel
and programs, while encompassing the goals, objectives, and direction of the Mayor/City Council
and the City Manager. The Office of Emergency Management is responsible for preparedness,
response, mitigation, and recovery for all emergency conditions requiring the involvement of multiple
agencies.

Operations: To provide direct service delivery to the citizens of Cape Coral in such areas as fire
suppression, first responder medical response, dive and quick water rescue, hazmat response,
preplans, training, and associated administrative functions in an efficient and safe manner so as to
reduce direct losses and provide a higher degree of safety from fire and/or associated rescue.

Support Services: To provide support to the Operations Division in the area of procurement, human
resources and labor/management issues, uniforms, facilities management coordination, I.S.O. rating
management, vehicle maintenance coordination, budget preparation and management, research,
development and specification for apparatus and equipment, and other technical services.

Life Safety: The overall objective of the Bureau is to reduce the frequency of unintentional injuries
and property loss from fire or other hazards. Through education, engineering, and enforcement, we
strive to heighten the life safety awareness of our citizens. The Bureau provides fire plan review,
public education, new construction inspections, cause and origin fire investigations, and fire safety
inspections to over 6,000 existing commercial, industrial, and multi-family properties within the city to
ensure compliance with all fire and life safety codes, and Florida State statutes required under the
Florida Fire Prevention Code.
.

                                               Mission

The Men and Women of the Cape Coral Fire Department are dedicated to the preservation of life
and property through a commitment to excellence of service delivery, with pride, integrity and self-
sacrifice.


                                           Administration
FY 2011 Goals & Priorities
           Monitor department usage of overtime hours to maintain compliance with the new fiscal
            goals.
           Monthly monitor response times to evaluate impacts of reductions in resources due to
            brown-outs.
           Continue to explore opportunities to maintain core service levels (medical and vehicle
            rescue and fire response).
           Promote the CERT program to increase number of participants and volunteers.
           Update city‟s Continuity of Operations Plan (COOP) to include all departments.
           Explore possibility of adopting and implementing Web-EOC program to unify messaging
            and communications processes for EOC and other departments during emergency
            activities.
           County-wide participation in the damage assessment program.




                                                  116
                               CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget

                                            Life Safety
FY 2011 Goals & Priorities
          Inspect every commercial building in the City within an 18-month time frame.
          Inspect every major target hazard within a 12-month period.
          Revamp and update the Juvenile Fire Setter Intervention Program.
          Continue providing the fire prevention programs to preschools, civic groups, and other
           organizations within the city.
          Continue in-school visits with all kindergarten students throughout the city and provide
           basic safety rules, exposing them to a firefighter in full gear, and providing a tour of fire
           engine.
          Continue program to expose all 4th grade students in the city to the fire safety house
           trailer and providing them with a Cape Coral Time Squad Kids DVD.


                                        Support Services
FY 2011 Goals & Priorities
          Complete the Incident Safety Officer (ISO) course for all acting Lieutenants and above.
          Complete all training props and training rooms in old Admin building.
          Start routine Incident Command Systems (ICS) training with Company Officers, Battalion
           Chief‟s, and Chiefs.
          Conduct high-rise flow testing, tactics, and ICS.
          Complete the Fire Dept./Police Dept. cooperative training.
          Find and write a 100% Grant for a Training Facility.
          Provide a CO/HCN lecture to all personnel.
          Complete a “Quick-Drill” binder of drills for company officers.
          Utilize as many acquired structures as available for hands-on training.
          Implement bar coding for inventory control of supplies.
          Implement oil analysis testing for all front-line trucks with pumps.
          Implement training with outside agencies.
          Implement Fire Officer One class for all Lieutenants and Acting Lieutenants.
          Research possibilities to outsource fleet maintenance.
          Conduct and evaluate an energy analysis for fire stations.




                                            Operations
FY 2011 Goals & Priorities
          Conduct training drills in cooperation with the Training Bureau.
          Institute the Automatic Aid procedures for surrounding fire department assistance.
          Continue to monitor staffing needs with brown-outs and staffing reductions.
          Continue to move forward with the electronic pre-fire plans.
          Set up meetings with local fire departments in regards to automatic aid.
          Succession planning.
          Evaluate opportunities to decrease overtime and maintain current level of service.




                                                 117
                                    CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget

                                             Operating Budget
                        FY 2009              FY 2010         FY 2010         FY 2011    % Change % Change
                        Actual               Adopted        Am ended        Proposed     FY 2010  FY 2010
Expenditure Category Expenditures             Budget         Budget          Budget     Adopted Am ended
Personnel            $   22,700,495        $ 23,790,877    $ 22,942,877    $ 24,437,007     2.72%    6.51%
Operating                 1,882,358            2,162,014      2,084,042       2,093,699    -3.16%    0.46%
Capital Outlay              298,135                    -        115,702               -         - -100.00%
Debt Service                      -                    -              -               -         -         -
Other                             -                    -              -               -         -         -
Total                    $    24,880,988   $ 25,952,891    $ 25,142,621    $   26,530,706       2.23%   5.52%



                            FY 2009          FY 2010          FY 2010         FY 2011    % Change % Change
                            Actual           Adopted         Am ended        Proposed     FY 2010  FY 2010
Program                  Expenditures         Budget          Budget          Budget     Adopted Am ended
Administration 1         $      448,257    $     587,561   $     588,401   $     377,310   -35.78%  -35.88%
EOC Operations                  113,904          133,290         133,290         125,270    -6.02%   -6.02%
Grants                                -                -          11,000               -         - -100.00%
Support Services 2            1,410,891        1,455,359       1,413,560       1,397,685    -3.96%   -1.12%
Special Ops                      68,755           63,180          64,063          57,680    -8.71%   -9.96%
Advanced Life Support           188,735          208,017         208,857         193,992    -6.74%   -7.12%
Life Safety                   1,091,720        1,297,861       1,153,370       1,123,265   -13.45%   -2.61%
Plans Review                    136,486          178,686         178,686         175,869    -1.58%   -1.58%
Operations                   21,413,751       22,019,637      21,380,594      23,070,335     4.77%    7.90%
Public Education                  8,489            9,300          10,800           9,300     0.00%  -13.89%
Total                    $    24,880,988   $ 25,952,891    $ 25,142,621    $   26,530,706       2.23%   5.52%

1
 Administration eliminated the Deputy Fire Chief.
2
 Support Services eliminated 1 Secretary.
Other related funds can be found under the Special Revenue section: Advanced Life Support Impact Fee,
Fire, Rescue and Emergency Capital Improvement Impact Fee, All Hazards.


                                            Total Fire Expenditures


                             $30,000,000

                             $24,000,000

                             $18,000,000

                             $12,000,000

                              $6,000,000

                                      $-
                                           FY 2009    FY 2010   FY 2010 FY 2011
                                            Actual    Adopted   Amended Proposed
                                                       Budget    Budget  Budget




                                                        118
                                    CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget


              Personnel Expenditures                                            Operating Expenditures
$25,000,000                                                        $2,400,000

$20,000,000                                                        $1,800,000

$15,000,000
                                                                   $1,200,000
$10,000,000
                                                                    $600,000
 $5,000,000

         $-                                                                $-
               FY 2009   FY 2010 FY 2010 FY 2011                                  FY 2009   FY 2010 FY 2010 FY 2011
                Actual   Adopted Amended Proposed                                  Actual   Adopted Amended Proposed
                          Budget  Budget  Budget                                             Budget  Budget  Budget


                                                   Capital Expenditures

                                    $320,000

                                    $240,000

                                    $160,000

                                     $80,000

                                           $-
                                                  FY 2009   FY 2010 FY 2010 FY 2011
                                                   Actual   Adopted Amended Proposed
                                                             Budget  Budget  Budget



                                       Program Area By Year


$25,000,000



$20,000,000



$15,000,000



$10,000,000



 $5,000,000



          $-
                         Admin              Support Services              Operations               Life Safety


                                 FY 2009 Actual                FY 2010 Adopted
                                 FY 2010 Amended               FY 2011 Proposed




                                                             119
                                    CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget




                               Public Works Department
The Public Works Department is a diverse group of divisions that are primarily responsible for
maintenance, operations, acquisition, disposal of, and engineering support for Cape Coral‟s
infrastructure (to include: roads, canals, utility distribution and collection lines, wells, stormwater
systems, etc.) facilities management, real estate services, and fleet maintenance.


                                                      CITY MANAGER




                                                       PUBLIC WORKS
                                                         DIRECTOR




           General / Support         Stormwater Division               Transportation      Utilities Division
           Services Division                                              Division




         Administration             Administration                 Administration         Administration




          Facilities                                                  Capital              Collection &
                                     Catch Basins
         Management                                                 Maintenance            Distribution



            Fleet                     Drainage                    Design/Program
                                                                                        Water Production
         Management                  Management                    Management



           Project                  Environmental                Site Development
                                                                                        Water Reclamation
         Management                  Resources                        Review



                                   Site Development
          Real Estate                                                 Survey
                                        Review




                                   Street Sweeping               Traffic Engineering




                                       Swales                    Traffic Operations




                                     Weir/Outfalls                Traffic Planning




                                                           120
                                CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget

                                              Mission

To provide high quality standards of service in an efficient and timely manner in order to satisfy the
needs of the citizens within Cape Coral and offer assistance to management and other departments
throughout the City.
                                     Department Functions

General/Support Services: Provide administrative support and high quality standards of service in
an efficient and timely manner, in order to satisfy the needs of the citizens within the City of Cape
Coral and offer assistance to management and other departments throughout the City. Provides
project management, quality assurance, and facilities management, for a broad spectrum of
municipal improvement projects. Monitors all phases of the fleet operation. Maintains all inventory of
City vehicles and equipment. Repair and maintains all vehicles. Provide specifications and assists in
the acquisition and disposition of equipment. Maintains and controls the City‟s fueling operation.
Provides professional real estate services to City divisions and departments whenever needed to
acquire land or easements for City Business. Sells land that has been declared by Ordinance as
surplus.

Stormwater: Provides administrative support and high quality standards of service in an efficient and
timely manner, in order to satisfy the needs of the citizens within the City of Cape Coral and offer
assistance to management and other departments throughout the City. Responsible for stormwater
management maintenance to include catch basin repair, street sweeping, swale reconstruction, and
drainpipe replacement and improvements. Environmental Resources monitors the terrestrial and
aquatic environments; provides environmental guidance for sustainable and responsible
development through cooperative education, habitat enhancement and other interdependent
people/nature processes. Site Development provides plan review and inspection services to ensure
proper flow of storm water runoff, prevent ponding, and to provide that necessary drainage is
established.

Transportation: Provide administrative support and high quality standards of service in an efficient
and timely manner, in order to satisfy the needs of the citizens within the City of Cape Coral and
offer assistance to management and other departments throughout the City.                    Provides
Transportation planning, design, survey, site plan review, traffic operations, and traffic engineering
services. It also provides the maintenance and enhancement of the City‟s roadway network.
Responsibilities include for the maintenance of medians, road shoulders, bridge repairs, pothole
repairs, and removal of exotic plants, new sidewalk construction and repair.

Utilities: Provides administrative support and high quality standards of service in an efficient and
timely manner, in order to satisfy the needs of the citizens within the City of Cape Coral and offer
assistance to management and other departments throughout the City. Provides engineering,
project management, and long term planning support services to the Utility Division. Operations is
responsible for producing drinking water and treating wastewater in compliance with all Federal and
State requirements, maintenance of distribution and collection systems for potable water,
wastewater, and irrigation water. Provides secured storage for the City‟s inventory of utility items
and other construction materials. Track costs and usage and assures that all inventoried items are
on hand. Oversees the design and construction of the Utility System Infrastructure.




                                                 121
                              CITY OF CAPE CORAL, FLORIDA
                         FY 2010-2011 City Manager’s Proposed Budget



                                 General/Support Services
FY 2011 Goals & Priorities:
     Complete Oasis Charter School Addition
     Complete Sign Shop Building
     Provide ongoing quality assurance to Transportation, Stormwater, Parks and Recreation
      and Utilities Division by providing engineering, inspection, and contract management services
     Complete renovations to Old Public Safety Building
     Continue to negotiate settlements for the properties obtained via eminent domain
      in Festival Park, North Cape Government Complex, North Wells, and North Del
      Prado Improvement Project
     Remain at current staffing levels
     Continue to pursue all possible grants which will provide benefit to city facilities
      and operations
     Relocate Fleet and Fire Maintenance Operations from old Santa Barbara fire
      station to Everest Annex
     Complete Emergency Operations Center Addition
     Evaluate and implement updated policies and procedures for Fleet and Facility
      Operations

                                         Stormwater
FY 2011 Goals & Priorities:
    Install carp grate at Weir 22
    Continue replacement of deteriorated storm drain pipe
    Perform comprehensive review and rewrite of the Stormwater Utility Ordinance
    Increase catch basin inspections per NPDES requirements
    Increase canal inspections per FEMA requirements
    Continue Swale Regrading Program in accordance with processes developed through Lean
     Initiatives
    Start designing upgrades to storm drain pipes per GAC Unit
    Continue developing CRA Stormwater Master Plan

                                       Transportation
FY 2011 Goals & Priorities:
    Complete the construction of Phase III of the Santa Barbara Blvd. six-laning project
    Complete the construction of Phase V of the Del Prado Boulevard six-laning project
    Construct grant funded sidewalks
    Continue right of way design surveys for commercial development
    Continue specific purpose surveys for City Development projects
    Evaluate intersections for traffic control upgrades
    Evaluate maintenance of traffic permits requested by contractors performing work that
     impacts traffic flow on City streets
    Coordinate all daily roadway/right of way maintenance activities
    Coordinate paving and structural repairs to four lane roads




                                              122
                              CITY OF CAPE CORAL, FLORIDA
                         FY 2010-2011 City Manager’s Proposed Budget

                                            Utilities
FY 2011 Goals & Priorities:
    Continue Operation of water production and water reclamation plants in accordance with all
     County, State, Regional, and Federal requirements and operating permits. Provide Cape
     Coral residents with potable and reclaimed water that meets or exceeds all permit
     requirements. Comply with all regulations for licensing personnel.
    Continue and/or complete construction of the new Bio-Solids Treatment Facility
    Complete construction of a new Operations Building at the Southwest WRF Facility
    Continue to coordinate with engineers and contractors the Infiltration & Inflow (I&I) Program
    Continue the rehabilitation and renovation program for lift stations
    Continue to work with design engineers, contractors and staff to make a smooth transition
     into operating and maintaining the two newly expanded water reclamation facilities, the new
     north RO water treatment plant and the lift stations collection system. Ensure completion of
     expansion warranty repairs in a timely manner.
    Initiate use of Aquifer Storage and Recovery (ASR) wells and remote monitoring of canal
     weirs
    Maintain or reduce chemical costs by fine tuning process and flow pacing systems
    Rebuild SW RO WTP #2 walls to withstand 130 mph winds
    Upgrade SW RO WTP #2 traveling bridge crane
    Upgrade SW RO WTP#2 feed water and blend lines to stainless steel
    Upgrade lighting in SW RO WTP #2 process room
    Work to secure grant funding for alternative water supply projects
    Coordinate expansion of utilities north of Pine Island Road and in the area known as
     Southwest 6/7 in accordance with City Council direction.
    Provide “Water Distribution System Courses” training for all UCD field personnel to achieve
     and to increase efficiency.
    Achieve compliance with State mandated cross connection and backflow program and
     reporting. Create and maintain cross connection and backflow prevention program.
    Pursue more efficient method of notification to customers concerning boil water precautions
     when a potable water main break occurs.
    Continue valve maintenance program
    Update Utility Master Plan




                                              123
                                                   CITY OF CAPE CORAL, FLORIDA
                                           FY 2010-2011 City Manager’s Proposed Budget



                                                                   Operating Budget

                                             FY 2009                FY 2010               FY 2010            FY 2011     % Change % Change
                                             Actual                 Adopted              Am ended           Proposed       FY 2010   FY 2010
Expense Category                          Expenditures               Budget               Budget             Budget       Adopted Am ended
Personnel                                $    11,255,683          $ 9,873,392           $ 9,490,122        $ 10,283,774       4.16%     8.36%
Operating                                      6,010,803              3,495,693            3,538,269          2,965,405     -15.17%   -16.19%
Capital 1                                        400,588                      -               52,484            100,000       0.00%    90.53%
Debt Service                                            -                     -                    -                   -           -         -
Other                                                   -                     -                    -                   -           -         -
Total                                    $    17,667,074          $ 13,369,085          $ 13,080,875       $ 13,349,179      -0.15%     2.05%

1
                                                                                       0
    A ll divisio ns delayed o ne-time capital expenditures o riginally planned fo r 201 to future years.



                                             FY 2009                FY 2010               FY 2010             FY 2011    % Change % Change
                                             Actual                 Adopted              Am ended            Proposed      FY 2010  FY 2010
Program                                   Expenditures               Budget               Budget              Budget      Adopted Am ended
Administration Division 2                $       549,916          $     627,778         $    580,546       $     639,037      1.79%   10.08%
Transportation Division 3                     10,525,381              6,227,782            6,070,641           5,901,925     -5.23%   -2.78%
General Support Services                       6,591,777              6,513,525            6,429,688           6,808,217      4.52%    5.89%
Total                                    $    17,667,074          $ 13,369,085          $ 13,080,875       $ 13,349,179      -0.15%    2.05%



2
    A mo unts represent o nly General Fund po rtio n o f P ublic Wo rks; also see Special Revenue, Capital P ro ject, Water/Sewer & Sto rmwater Funds.
3
    FY 2009 the Street Light P ro gram o perating expenditures o f $ 2,581                                                                         0
                                                                          ,338 are included in the Transpo rtatio n Divisio n. B eginning in FY 201 this
pro gram was mo ved to Go vernment Services.




                                                         Total Public Works Expenditures


                                           $30,000,000

                                           $24,000,000

                                           $18,000,000

                                           $12,000,000

                                             $6,000,000

                                                        $-
                                                              FY 2009       FY 2010 FY 2010 FY 2011
                                                               Actual       Adopted Amended Proposed
                                                                             Budget  Budget  Budget




                                                                              124
                                     CITY OF CAPE CORAL, FLORIDA
                                FY 2010-2011 City Manager’s Proposed Budget


              Personnel Expenditures                                               Operating Expenditures
$25,000,000                                                       $ 6,000,000

$20,000,000
                                                                  $ 4,500,000

$15,000,000
                                                                  $ 3,000,000
$10,000,000
                                                                  $1,500,000
 $5,000,000

         $-                                                                 $-
               FY 2009   FY 2010 FY 2010 FY 2011                                    FY 2009    FY 201  0    FY 2010  FY 201  1
                Actual   Adopted Amended Proposed                                    A ctual   A do pted   A mended P ro po sed
                          Budget  Budget  Budget                                                B udget     B udget  B udget




                                                 Capital Expenditures

                                  $500,000

                                  $400,000

                                  $300,000

                                  $200,000

                                  $100,000

                                        $-
                                                 FY 2009   FY 2010 FY 2010 FY 2011
                                                  Actual   Adopted Amended Proposed
                                                            Budget  Budget  Budget




                                                 Program Area By Year



                $25,000,000


                $20,000,000


                $15,000,000


                $10,000,000


                  $5,000,000


                           $-
                                         Admin                    Transportation               Genl Support Services



                                       FY 2009 A ctual                     0
                                                                     FY 201 A do pted
                                             0
                                       FY 201 A mended                     1
                                                                     FY 201 P ro po sed




                                                            125
    CITY OF CAPE CORAL, FLORIDA
FY 2010-2011 City Manager’s Proposed Budget




                    126
                                               CITY OF CAPE CORAL, FLORIDA
                                          FY 2010-2011 City Manager’s Proposed Budget


                                 Parks and Recreation Department
        The Parks and Recreation Department is organized into three divisions: Parks, Recreation/Social
        Services, and Revenue/Special Facilities. The Parks Division maintains the general purpose and
        athletic fields throughout the City. The Recreation/Social Services Division operates various
        programs for all age groups. The Revenue/Special Facilities Division includes such programs as
        City run Special Events, Community Supported Special Events, Special Populations, Waterpark
        Operations, Marine Services, and Athletic Programs. Coral Oaks Golf Course and the Yacht Basin
        operate as Enterprise Funds.



                                                             CITY MANAGER




                                                            PARKS & RECREATION
                                                                DIRECTOR


                        Administrative
                         Specialist III




                                   Deputy Director/
                                 Operations Manager/                                      Administrative      Coral Oaks
                                  Revenue/Special                                         Support Staff       Golf Course
                                      Facilities
        Parks                                                       Recreation/
       Division                                                    Social Services
                                                                      Division                             Ground Maintenance
                                                                                                           Pro Shop
                                                                                                           Restaurant

Parks Administration          Revenue/Special Facilities            Recreation Administration
Athletic Maintenance          Administration                        Arts Studio
Irrigation / Chemical         Athletics                             Aquatics
Parks Maintenance             Environmental Recreation              Eagle Skate Park
Park Rangers                  Marine Services                       Four Freedoms
                              Special Events                        Lake Kennedy Senior Center
                              Special Populations                   Tony Rotino Senior Center
                              Pop‟s Café                            Transportation
                              Yacht Basin                           Yacht Club
                              Rosen Park                            Youth Center
                              Sun Splash Family Waterpark           Youth Services
                                                                    Community Supported
                                                                    Special Events




                                                                   127
                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget

                                               Mission

To provide a wide range of recreation programs for individuals of various ages, skill levels, interests,
social needs, and economic capabilities that collectively enhance the overall quality of life within the
City.
                                        Division Functions

Administration: Provide leadership, guidance, and resource assistance to the many Divisions and
facilities within the Parks and Recreation Department and develop and maintain partnerships in the
community.

Parks Division: Provide leadership and guidance to staff so that the Division can provide safe,
quality active and passive parks for public use and enjoyment.

Recreation/Social Services: Provide leadership and guidance to staff, volunteers, and organizations
who serve youth and both active and sedentary adults in the City with safe, quality programming.

Revenue/Special Facilities: Provide leadership and guidance to staff members, community partners,
and volunteers while directly assisting with the planning, promotion, direction, and implementation of
quality services, programs, and special events in revenue generating and enterprise facilities in the
Department and the City.

                                          Administration
FY 2011 Goals & Priorities
     Explore alternate funding resources including increased grant opportunities to decrease the
      dependence on the General Fund.
     Maintain current core levels of service throughout the Department.
     Maintain community partnerships and develop new corporate and community partnerships.
     Continue to offer special events, programs, and facilitate events for other groups within the
      community.
     Renovate Iwo Jima Statue.

                                          Parks Division
FY 2011 Goals & Priorities
     Maintain safe park facilities for users including playgrounds, athletic fields, etc.
     Boat ramp repairs & ADA access at Horton Park. Fund project thru a Florida Boating
      Improvement Program grant.
     Provide ADA access to playground area at Veterans Park.
     Maintain new grant funded trees at Sirenia Vista Park.

                             Revenue & Special Facilities Division
FY 2011 Goals & Priorities
     Explore alternate funding resources such as, increased grant opportunities to decrease the
      dependence on the General Fund.
     Maintain minimum of 95% Customer Satisfaction Survey Results in all programs.
     Maintain job training opportunities for the Special Population Aides.
     Incorporate Charter Schools as partners in youth and adult recreational programs.
     Continue to provide green and environmental resource preservation education to all children
      in our Summer Recreation Camps.
     Continue renovations and rehabilitation of aging infrastructure at Sun Splash Family
      Waterpark.



                                                  128
                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget



    Act as liaison to all youth sports leagues and groups that use City athletic facilities.
    Assist those events designated as community supported special events to be successful.

                             Recreation/Social Services Division
FY 2011 Goals & Priorities
    Explore alternate funding resources such as, increased grant opportunities to decrease the
     dependence on the General Fund.
    Maintain a 95% customer satisfaction rating.
    Operate more efficiently to reduce subsidy wherever possible.
    Maintain the Voluntary Pre Kindergarten Programs and the Department of Children and
     Families‟ records and guidelines for a child care license and state funding for V.P.K.
     Programs.

                                              Golf Course
FY 2011 Goals & Priorities
    Continue to evaluate opportunities that will result in greater facility utilization.
    Maintain number of rounds played while staying competitive in market place.
    Continue to maintain customer service levels at efficiency rating of 90% or higher.
    Continue maintenance programs that have been instituted to improve the aesthetic appeal of
     the golf course.
    Create the best possible product in the most cost effective manner.


                                          Operating Budget

                           FY 2009            FY 2010           FY 2010          FY 2011      % Change % Change
                            Actual            Adopted          Am ended         Proposed       FY 2010  FY 2010
Expense Category        Expenditures           Budget           Budget           Budget       Adopted Am ended
Personnel 1            $      3,698,800   $    3,922,086   $    3,910,036   $     3,960,994      0.99%      1.30%
Operating                     2,002,492        1,896,656        1,945,353         1,550,071    -18.27%    -20.32%
Capital                         342,290                -           89,713                 -          -   -100.00%
Debt Service                      2,892                -                -                 -          -          -
Transfers Out                         -        2,810,946        2,748,136         3,040,021      8.15%     10.62%

Total                  $      6,046,474   $    8,629,688   $    8,693,238   $     8,551,086     -0.91%     -1.64%




                                                    129
                                               CITY OF CAPE CORAL, FLORIDA
                                         FY 2010-2011 City Manager’s Proposed Budget


                                        FY 2009                FY 2010             FY 2010             FY 2011       % Change % Change
                                        Actual                 Adopted            Am ended            Proposed        FY 2010  FY 2010
Program                              Expenditures               Budget             Budget              Budget        Adopted Am ended
Administration 1             $                 744,954     $    3,560,271     $    3,503,361      $     3,814,610          7.14%        8.88%
Park Ranger Program                            252,925            278,137            263,166              278,066         -0.03%        5.66%
Maintenance                                  4,586,332          4,420,581          4,417,486            4,082,169         -7.66%       -7.59%
TDC Beach Maintenance                           28,279                  -             32,000                    -
Eco Park Maintenance                            24,570                  -             30,000                    -              -     -100.00%
Recreation Administration                      239,971            210,219            205,394              213,201          1.42%        3.80%
Marine Services                                 99,221            107,381            188,732              108,963          1.47%      -42.27%
Rev & Special Facility Admin                    70,222             53,099             53,099               54,077          1.84%        1.84%

Total                                $       6,046,474     $    8,629,688     $    8,693,238      $     8,551,086            -1%       -1.64%

1
          0
    FY 201 Increase is related to the subsidy for the Parks & Recreation program fund previously located in Governmental Services.




                                                       Total Park & Rec Expenditures


                                         $10,000,000


                                          $7,500,000


                                          $5,000,000


                                          $2,500,000


                                                  $-
                                                         FY 2009    FY 2010       FY 2010 FY 2011
                                                          Actual    Adopted       Amended Proposed
                                                                     Budget        Budget  Budget




                      Personnel Expenditures                                              Operating Expenditures
        $5,000,000                                                           $2,400,000

        $4,000,000                                                           $1,800,000

        $3,000,000
                                                                             $1,200,000
        $2,000,000
                                                                              $600,000
        $1,000,000

                 $-                                                                  $-
                      FY 2009   FY 2010 FY 2010 FY 2011                                    FY 2009    FY 2010 FY 2010 FY 2011
                       Actual   Adopted Amended Proposed                                    Actual    Adopted Amended Proposed
                                 Budget  Budget  Budget                                                Budget  Budget  Budget




                                                                       130
                                  CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget


             Capital & Debt Service                                   Transfers Out Expenditures
                 Expenditures
 $400,000
                                                              $4,000,000
 $300,000
                                                              $3,000,000
 $200,000
                                                              $2,000,000
 $100,000
                                                              $1,000,000

       $-                                                             $-
             FY 2009 FY 2010 FY 2010 FY 2011                                FY 2009 FY 2010 FY 2010 FY 2011
              Actual Adopted Amended Proposed                                Actual Adopted Amended Proposed
                      Budget  Budget  Budget                                        Budget Budget Budget




                                     Program Area By Year


$5,000,000



$4,000,000



$3,000,000



$2,000,000



$1,000,000



        $-
                     Admin                      Parks              Recreation            Special Facilities


                               FY 2009 Actual            FY 2010 Adopted
                               FY 2010 Amended           FY 2011 Proposed




                                                        131
                                   CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget




                                   Government Services
Government Services is used to account for non-departmental contributions, transfers to other
funds, reserves and costs not directly associated with just one department.

                                          OPERATING BUDGET

                                  FY 2009         FY 2010          FY 2010           FY 2011    % Change % Change
                                   Actual        Adopted          Am ended          Proposed     FY 2010  FY 2010
Expenditure Category           Expenditures       Budget           Budget            Budget     Adopted Am ended
Personnel                      $    4,014,314   $ 3,955,095      $ 3,955,095      $   5,351,387    35.30%   35.30%
Operating                           4,924,216      7,555,897        7,539,478         7,473,829    -1.09%   -0.87%
Capital Outlay                      1,030,934              -                -                 -       -        -
Debt Service                          463,522      3,767,948        3,767,948         2,617,512   -30.53%  -30.53%
Transfers Out                      12,087,639      5,677,998        5,635,319         2,726,453   -51.98%  -51.62%
Reserves                                    -     17,578,395       24,301,615        22,165,892    26.10%   -8.79%
Total                          $   22,520,625   $ 38,535,333     $ 45,199,455     $    40,335,073      4.67%    -10.76%




                                  FY 2009           FY 2010           FY 2010          FY 2011      % Change % Change
                                  Actual            Adopted          Am ended         Proposed       FY 2010  FY 2010
Program                        Expenditures          Budget           Budget           Budget       Adopted Am ended
Donations
 July 4th                      $      20,000    $      20,000    $       20,000   $       20,000       0.00%     0.00%
 Cape Coral Historical Soc            36,950           37,850            37,850           37,950       0.26%     0.26%
Assessment Stormw ater Fees          320,736          374,000           374,000          381,878       2.11%     2.11%
General Fund Transfers
 On-Behalf Pension Pymts            2,436,179        2,707,154        2,707,154         2,707,154      0.00%      0.00%
 To Waterpark                       2,015,500          643,451          610,151                 -   -100.00%   -100.00%
 To Building Fund                   1,126,000          116,798          107,419                 -   -100.00%   -100.00%
 To Park Impact Fee                   403,453                -                -                 -        -          -
 To Parks Programs                  3,112,096                -                -                 -        -          -
 To Transportation Capital                  -          667,951          667,951                 -   -100.00%   -100.00%
 To Public Works Capital                    -          259,760          259,760                 -   -100.00%   -100.00%
 To Police Headquarters               271,105                -                -                 -        -          -
 To Golf Course                             -                -                -                 -        -          -
 To Internal Loan Fund                725,333          725,333          725,333                 -   -100.00%   -100.00%
 To CRA (Tax Increment)             1,100,242        1,118,981        1,118,981           602,966    -46.11%    -46.11%
 To Utility Impact/CIAC                17,368                -                -                 -        -          -
 To Debt Service Fund               3,316,541        2,145,724        2,145,724         2,123,487     -1.04%     -1.04%
Charter School Charges
  Full Time Bookkeeper                 50,893          52,605            52,605           58,458      11.13%    11.13%
  Other City Costs                     35,557               -                 -                -         -         -
Retiree Insurance Cost
  Annual Costs                      3,959,014        3,904,390        3,904,390         4,294,829     10.00%    10.00%
   OPEB Contribution                        -                -                -         1,000,000    100.00%   100.00%
Outside Contracts
  Community Theatre                   35,000           35,000            35,000           35,000       0.00%     0.00%
  North Ft Myers Fire Dist            35,199           35,000             1,426            5,000     -85.71%   250.63%
  Animal Control                     948,000          819,883           819,883          805,821      -1.72%    -1.72%




                                                       132
                                        CITY OF CAPE CORAL, FLORIDA
                                 FY 2010-2011 City Manager’s Proposed Budget

                                      FY 2009            FY 2010         FY 2010           FY 2011      % Change % Change
                                      Actual             Adopted        Am ended          Proposed       FY 2010  FY 2010
Program                            Expenditures           Budget         Budget            Budget       Adopted Am ended
Debt Service
   Police Headquarters                           -        2,922,507       2,922,507         1,708,940    -41.52%    -41.52%
   Fire Stations 3 & 4                      50,575          549,174         549,174           522,681     -4.82%     -4.82%
   2007 Equipment Lease                    412,947          296,267         296,267           385,891     30.25%     30.25%
Street Light Pow er                              -        2,355,663       2,355,663         2,500,000      6.13%      6.13%
Miscellaneous:
  Recycling Program                        111,955         102,000          102,000                -    -100.00%   -100.00%
  Billing Service Fees                      89,751         118,606          118,606          118,706       0.08%      0.08%
  Lobbyist                                  50,000          50,000           50,000           50,000       0.00%      0.00%
  Property/Liability Insurance             555,875         662,004          670,872          683,811       3.29%      1.93%
  Election Costs                           165,891         100,000          133,973                -    -100.00%   -100.00%
  Old PD Bldg Electric                       2,244         112,652           86,652          105,009      -6.78%     21.18%
  Legal Fees                                 4,046          10,000           10,000           10,000       0.00%      0.00%
  Wildcams;Prod Rm Equip                     8,471          14,185           14,499           11,600     -18.22%    -19.99%
  Other                                     90,154               -                -                -         -          -
Reserves
 Land                                      831,865        1,500,000       1,500,000         1,500,000        -         -
 Disaster                                        -        1,000,000       1,000,000         1,000,000        -         -
 Facilities                                      -          400,000         400,000           400,000        -         -
 Equipment                                 181,685        1,500,000       1,500,000         1,500,000        -         -
 Encumbrances                                    -        1,700,000               -           650,000    -61.76%   100.00%
 Undesignated                                    -     11,478,395        19,901,615        17,115,892     49.11%    -14.00%
Total                              $    22,520,625   $ 38,535,333      $ 45,199,455   $    40,335,073      4.67%    -10.76%




                                       Total Governtment Services Expenditures
                                                 (excluding Reserves)
                                 $25,000,000

                                 $20,000,000

                                 $15,000,000

                                 $10,000,000

                                  $5,000,000

                                          $-
                                               FY 2009    FY 2010     FY 2010 FY 2011
                                                Actual    Adopted     Amended Proposed
                                                           Budget      Budget  Budget




                                                            133
    CITY OF CAPE CORAL, FLORIDA
FY 2010-2011 City Manager’s Proposed Budget




                    134
                                            CITY OF CAPE CORAL, FLORIDA
                                    FY 2010-2011 City Manager’s Proposed Budget




                                    Special Revenue Funds
                                                                                                                                                PAGE
ADDITIONAL FIVE CENT GAS TAX ...................................................................................................... 136
ROAD IMPACT FEE ............................................................................................................................ 137
SIX CENT GAS TAX ........................................................................................................................... 138
POLICE PROTECTION IMPACT FEE ..................................................................................................... 139
ADVANCED LIFE SUPPORT IMPACT FEE ............................................................................................. 140
DO THE RIGHT THING ....................................................................................................................... 141
POLICE CONFISCATION/STATE .......................................................................................................... 142
POLICE CONFISCATION/FEDERAL ...................................................................................................... 143
SEAWALL ASSESSMENTS .................................................................................................................. 144
COMMUNITY DEVELOPMENT BLOCK GRANT (C.D.B.G.) ..................................................................... 145
FIRE RESCUE AND EMERGENCY CAPITAL IMPROVEMENT IMPACT FEE ............................................... 146
PARK RECREATIONAL FACILITIES IMPACT FEE ................................................................................... 147
COMMUNITY REDEVELOPMENT AGENCY (CRA) ................................................................................. 148
CITY CENTRUM BUSINESS PARK ....................................................................................................... 149
ALL HAZARDS ................................................................................................................................... 150
ALARM FEE ...................................................................................................................................... 151
DEL PRADO MALL PARKING LOT ....................................................................................................... 152
LOT MOWING.................................................................................................................................... 153
PARKS & RECREATION PROGRAMS ................................................................................................... 154
COMMUNITY DEVELOPMENT BLOCK GRANT (C.D.B.G.) REVOLVING LOAN ......................................... 155
LOCAL HOUSING ASSISTANCE (S.H.I.P.) ........................................................................................... 156
BUILDING ......................................................................................................................................... 157
WATERPARK..................................................................................................................................... 158
HUD NEIGHBORHOOD STABILIZATION ............................................................................................... 159




                                                                      135
                                            CITY OF CAPE CORAL, FLORIDA
                                       FY 2010-2011 City Manager’s Proposed Budget




                                  Additional Five Cent Gas Tax
Additional Five Cent Gas Tax is used to account for the Local Option Gas Tax which is used for
construction of new roads, or the reconstruction or resurfacing of existing paved roads.



                                       FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                       Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Revenue Category                     Revenues           Budget               Budget             Budget        Adopted    Am ended
 Balances Forw ard                $              -   $    2,097,000      $     1,330,696    $     1,462,585     -30.25%       9.91%
 Estimated Revenue:
 Sales, Use & Fuel Taxes                3,218,690         3,142,413            3,142,413          3,205,261       2.00%       2.00%
 Intergovernmental                               -                 -                    -                  -        -           -
 Miscellaneous                             12,733                  -                    -                  -        -           -
 Interfund Transfers                       11,486                  -                    -                  -        -           -
 Other Sources                                  -                 -                    -                  -         -           -
 TOTAL SOURCES                    $     3,242,909    $    5,239,413      $     4,473,109    $     4,667,846     -10.91%       4.35%




                                       FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                       Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Expenditure Category             Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Appropriations
 Personnel                        $              -   $             -     $              -   $              -        -           -
 Operating                                       -                 -                    -                  -        -           -
 Capital Outlay                                  -                 -                    -                  -        -           -
 Debt Service                                    -                 -                    -                  -        -           -
 Other & Transfers Out                  3,238,814         5,239,413            4,473,109          4,667,846     -10.91%       4.35%


 Reserves                                       -                 -                    -                  -         -           -
 TOTAL USES                       $     3,238,814    $    5,239,413      $     4,473,109    $     4,667,846     -10.91%       4.35%



                                       FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                       Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Program                          Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Capital P ro jects/Transfers     $              -   $     772,971       $      772,971     $      700,000       -9.44%      -9.44%
 Transpo rtatio n Transfer o ut         3,238,814         4,466,442            3,700,138          3,967,846     -11.16%       7.24%
 TOTAL USES                       $     3,238,814    $    5,239,413      $     4,473,109    $     4,667,846     -10.91%       4.35%




                                                                   136
                                         CITY OF CAPE CORAL, FLORIDA
                                   FY 2010-2011 City Manager’s Proposed Budget



                                               Road Impact Fee

Road Impact Fee Fund is used to account for the impact fees which are used to provide new roads.




                                   FY 2009             FY 2010             FY 2010             FY 2011       % Change       % Change
                                   Actual              Adopted            Am ended            Proposed        FY 2010        FY 2010
Revenue Category                  Revenues             Budget              Budget              Budget        Adopted        Am ended
Balances Forw ard             $                -   $    1,151,035     $     2,096,497     $     1,947,915       69.23%         -7.09%
Estimated Revenue:
Interest Earnings                              -                  -                   -          816,178                -              -
Rent & Royalties                        6,721              6,600               6,600                6,600        0.00%          0.00%
Other Miscellaneous                    18,697              2,500               2,500                     -    -100.00%       -100.00%
Misc-Road Impact Fees                 690,460            928,170             928,170            1,112,255       19.83%         19.83%
Interfund Transfers                 1,051,907           3,771,740           3,771,740           3,948,285        4.68%          4.68%
Other Sources                               -                   -                   -                   -            -              -
TOTAL SOURCES                 $     1,767,785      $    5,860,045     $     6,805,507     $     7,831,233       33.64%         15.07%


                                   FY 2009             FY 2010             FY 2010             FY 2011       % Change       % Change
                                   Actual              Adopted            Am ended            Proposed        FY 2010        FY 2010
Expenditure Category          Expenditures             Budget              Budget              Budget        Adopted        Am ended
Appropriations
Personnel                     $                -   $              -   $               -   $              -         -              -
Operating                                    100                 90                  90              117        30.00%         30.00%
Capital Outlay                                 -                  -                   -                  -         -              -
Debt Service                        1,871,259           4,560,755           4,560,755           7,054,789       54.68%         54.68%
Other & Transfers Out                 391,397            393,036             387,373               42,000      -89.31%        -89.16%


Reserves                                    -             906,164           1,857,289             734,327      -18.96%        -60.46%
TOTAL USES                    $     2,262,756      $    5,860,045     $     6,805,507     $     7,831,233       33.64%         15.07%




                                   FY 2009             FY 2010             FY 2010             FY 2011       % Change       % Change
                                   Actual              Adopted            Am ended            Proposed        FY 2010        FY 2010
Program                       Expenditures             Budget              Budget              Budget        Adopted        Am ended
Capital Projects              $     1,085,659      $    1,991,116     $     1,857,379     $     1,819,366       -8.63%         -2.05%
Del Prado                                      -                  -                   -                  -         -              -
Traffic Cont. Dev./Int. Imp                    -                  -                   -                  -         -              -
Turn Lane Improvements                         -                  -                   -                  -         -              -
09 Gas Tax Rev Bonds                  785,700           3,475,893           3,853,083           2,817,616      -18.94%        -26.87%
10 Gas Tax Rev Bonds                           -                  -          707,672            3,152,251      100.00%        345.44%
Transp.Transfer Out                   391,397             393,036             387,373              42,000      -89.31%        -89.16%
TOTAL USES                    $     2,262,756      $    5,860,045     $     6,805,507     $     7,831,233       33.64%         15.07%




                                                                  137
                                      CITY OF CAPE CORAL, FLORIDA
                                 FY 2010-2011 City Manager’s Proposed Budget




                                           Six Cent Gas Tax
Six Cent Gas Tax Fund is used to account for the Local Option Gas Tax which is used for road
improvements and related items.

                                 FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                 Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Revenue Category               Revenues           Budget               Budget             Budget        Adopted    Am ended
 Balances Forw ard         $               -   $      89,950       $      117,606     $     2,344,486    2506.43%    1893.51%
 Estimated Revenue:
 Sales, Use & Fuel Taxes          4,320,967         4,256,573            4,256,573          4,341,704       2.00%       2.00%
 Charge for Service                        -                 -                    -                  -        -           -
 Miscellaneous                        2,897                  -                    -                  -        -           -
 Federal Grant                             -                 -             66,617                    -        -      -100.00%
 Interfund Transfers                 38,746                  -           2,349,996                   -        -      -100.00%
 Other Sources                             -                -                    -                   -        -           -
 TOTAL SOURCES             $      4,362,610    $    4,346,523      $     6,790,792    $     6,686,190      53.83%      -1.54%


                                 FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                 Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Expenditure Category       Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Appropriations
 Personnel                 $               -   $             -     $              -   $              -        -           -
 Operating                                 -                 -             73,142                    -        -      -100.00%
 Capital Outlay                            -                 -                    -                  -        -           -
 Debt Service                       833,850          907,000              907,000                    -   -100.00%    -100.00%
 Other & Transfers Out            3,769,492         2,639,523            3,139,523          5,195,868      96.85%      65.50%


 Reserves                                 -           800,000            2,671,127          1,490,322      86.29%     -44.21%
 TOTAL USES                $      4,603,342    $    4,346,523      $     6,790,792    $     6,686,190      53.83%      -1.54%


                                 FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                 Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Program                    Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Capital Projects/Tran. out $              -   $     800,000       $     2,744,269    $     1,490,322      86.29%     -45.69%
 Roadw ay Imp. Project              833,850          907,000              907,000           2,400,000     164.61%     164.61%
 Transfer Out                     3,769,492         2,639,523            3,139,523          2,795,868       5.92%     -10.95%
 TOTAL USES                $      4,603,342    $    4,346,523      $     6,790,792    $     6,686,190      53.83%      -1.54%




                                                             138
                                   CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget



                            Police Protection Impact Fee
Police Protection Impact Fee Fund is used to account for impact fees which are used for the
purchase of capital improvements consisting of land, buildings, vehicles and equipment for police
protection services.


                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Revenue Category            Revenues           Budget             Budget             Budget        Adopted    Am ended
Balances Forw ard       $              -   $      21,890     $        5,169     $         1,595     -92.71%    -100.02%
Estimated Revenue:
Miscellaneous                          5                 -                  -              400      100.00%     100.00%
Misc-Impact Fees                129,519           75,085             75,085            122,809       63.56%      63.56%
Interfund Transfers                    -                 -                  -                  -        -           -
Other Sources                         -                -                  -                  -          -           -
TOTAL SOURCES           $       129,524    $      96,975     $       80,254     $      124,804       28.70%      55.51%



                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Expenditure Category    Expenditures           Budget             Budget             Budget        Adopted    Am ended
Appropriations
Personnel               $              -   $             -   $              -   $              -        -           -
Operating                              -                 -                  -                  -        -           -
Capital Outlay                         -                 -                  -                  -        -           -
Debt Service                           -                 -                  -                  -        -           -
Other & Transfers Out             7,558                  -                  -                  -        -           -


Reserves                              -           96,975             80,254            124,804       28.70%      55.51%
TOTAL USES              $         7,558    $      96,975     $       80,254     $      124,804       28.70%      55.51%



                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Program                 Expenditures           Budget             Budget             Budget        Adopted    Am ended
Police Impact           $         7,558    $      96,975     $       80,254     $      124,804       28.70%      55.51%
TOTAL USES              $         7,558    $      96,975     $       80,254     $      124,804       28.70%      55.51%




                                                         139
                                 CITY OF CAPE CORAL, FLORIDA
                         FY 2010-2011 City Manager’s Proposed Budget




                    Advanced Life Support Impact Fee

Advanced Life Support (ALS) Impact Fee Fund is used to account for impact fees which are used for
the purchase of capital improvements consisting of land, buildings, vehicles and equipment for
Advanced Life Support Program.



                                 FY 2009       FY 2010         FY 2010      FY 2011      % Change % Change
                                  Actual       Adopted Am ended Proposed                  FY 2010    FY 2010
Revenue Category              Revenues         Budget          Budget       Budget       Adopted    Am ended
Balances Forw ard           $              -   $ 16,535        $ 13,651     $ 19,705          -       44.35%
Estimated Revenue:
Miscellaneous                          298                 -            -          60         -          -
Misc-Impact Fees                      7,677         4,425           4,425        7,237     63.55%     63.55%
Interfund Transfers                        -               -            -            -        -          -
Other Sources                             -           -               -            -          -          -
TOTAL SOURCES               $         7,975    $ 20,960        $ 18,076     $ 27,002       28.83%     49.38%



                                 FY 2009       FY 2010         FY 2010      FY 2011      % Change % Change
                                  Actual       Adopted Am ended Proposed                  FY 2010    FY 2010
Expenditure Category        Expenditures       Budget          Budget       Budget       Adopted    Am ended
Appropriations
Personnel                   $              -   $           -   $        -   $        -        -          -
Operating                                  -               -            -            -        -          -
Capital Outlay                             -       20,960          18,076       27,002     28.83%     49.38%
Debt Service                               -               -            -            -        -          -
Other & Transfer Out                   446                 -            -            -        -          -


Reserves                                 -            -               -            -          -          -
TOTAL USES                  $          446     $ 20,960        $ 18,076     $ 27,002       28.83%     49.38%



                                 FY 2009       FY 2010         FY 2010      FY 2011      % Change % Change
                                  Actual       Adopted Am ended Proposed                  FY 2010    FY 2010
Program                     Expenditures       Budget          Budget       Budget       Adopted    Am ended
Advanced Life Support Impact $         446       20,960          18,076     $ 27,002       28.83%     49.38%
TOTAL USES                   $         446     $ 20,960        $ 18,076     $ 27,002       28.83%     49.38%




                                                     140
                                   CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget



                                        Do the Right Thing
The "Do the Right Thing" Program is sponsored by the Police Department and rewards the youth
population in the community for "doing the right thing". The program has previously resided in the
General Fund. This fund was established to account for the program donations that are used to
offset the operating expenses of the program to include prizes and rewards for the program
recipients.



                              FY 2009            FY 2010              FY 2010            FY 2011       % Change % Change
                              Actual             Adopted             Am ended           Proposed        FY 2010    FY 2010
 Revenue Category            Revenues            Budget               Budget             Budget        Adopted    Am ended
 Balances Forw ard       $               -   $      34,735       $       41,002     $        18,270     -47.40%     -55.44%
 Estimated Revenue:
 Charge for Service                      -                 -                    -                  -        -           -
 Intergovernmental Rev                   -                 -                    -                  -        -           -
 Miscellaneous                    15,033            16,000               16,000               8,040     -49.75%     -49.75%
 Interfund Transfers                     -                 -                    -                  -        -           -
 Other Sources                         -                 -                    -                   -         -           -
 TOTAL SOURCES           $        15,033     $      50,735       $       57,002     $        26,310     -48.14%     -53.84%


                              FY 2009            FY 2010              FY 2010            FY 2011       % Change % Change
                              Actual             Adopted             Am ended           Proposed        FY 2010    FY 2010
 Expenditure Category    Expenditures            Budget               Budget             Budget        Adopted    Am ended
 Appropriations
 Personnel               $               -   $             -     $              -   $              -        -           -
 Operating                        21,208            50,735               57,002              26,310     -48.14%     -53.84%
 Capital Outlay                          -                 -                    -                  -                    -
 Debt Service                            -                 -                    -                  -        -           -
 Other & Transfers Out                   -                 -                    -                  -        -           -


 Reserves                              -                 -                    -                   -         -           -
 TOTAL USES              $        21,208     $      50,735       $       57,002     $        26,310     -48.14%     -53.84%



                              FY 2009            FY 2010              FY 2010            FY 2011       % Change % Change
                              Actual             Adopted             Am ended           Proposed        FY 2010    FY 2010
 Program                 Expenditures            Budget               Budget             Budget        Adopted    Am ended
 Do the Right Thing      $        21,208     $      50,735       $       57,002     $        26,310     -48.14%     -53.84%
 TOTAL USES              $        21,208     $      50,735       $       57,002     $        26,310     -48.14%     -53.84%




                                                           141
                                   CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget




                              Police Confiscation/State
Police Confiscation-State Fund is used to account for monies received from the sale of confiscated
items in non-federal cases and used to purchase equipment for the Police Department.


                             FY 2009             FY 2010            FY 2010            FY 2011       % Change     % Change
                             Actual              Adopted           Am ended           Proposed        FY 2010      FY 2010
Revenue Category            Revenues             Budget             Budget             Budget        Adopted      Am ended
Balances Forw ard       $                -   $     179,550     $      170,722     $      109,885      -38.80%        -35.64%
Estimated Revenue:
Miscellaneous                          823                 -                  -                  -        -              -
Interfund Transfers                      -                 -                  -                  -        -              -
Other Sources                    16,755                  -                  -                  -          -              -
TOTAL SOURCES           $        17,578      $     179,550     $      170,722     $      109,885      -38.80%        -35.64%


                             FY 2009             FY 2010            FY 2010            FY 2011       % Change     % Change
                             Actual              Adopted           Am ended           Proposed        FY 2010      FY 2010
Expenditure Category    Expenditures             Budget             Budget             Budget        Adopted      Am ended
Appropriations
Personnel               $                -   $             -   $              -   $              -            -              -
Operating                        43,583                    -            4,390              5,500              -       25.28%
Capital Outlay                   49,989                    -          132,980                    -            -              -
Debt Service                             -                 -                  -                  -            -              -
Other & Transfers Out                    -                 -                  -                  -            -              -


Reserves                              -            179,550             33,352            104,385      -41.86%        212.98%
TOTAL USES              $        93,572      $     179,550     $      170,722     $      109,885      -38.80%        -35.64%


                             FY 2009             FY 2010            FY 2010            FY 2011       % Change     % Change
                             Actual              Adopted           Am ended           Proposed        FY 2010      FY 2010
Program                 Expenditures             Budget             Budget             Budget        Adopted      Am ended
Confiscation            $        93,572      $     179,550     $      170,722     $      109,885      -38.80%        -35.64%
TOTAL USES              $        93,572      $     179,550     $      170,722     $      109,885      -38.80%        -35.64%




                                                           142
                                   CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget




                             Police Confiscation/Federal
Police Confiscation-Federal Fund is used to account for monies received from federal confiscation
cases and used to purchase equipment for the Police Department.



                              FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                              Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Revenue Category            Revenues           Budget               Budget             Budget        Adopted    Am ended
 Balances Forw ard       $              -   $     255,000       $      266,369     $      271,460        6.45%       1.91%
 Estiamted Revenue:
 Miscellaneous                    20,487                  -                    -                  -        -           -
 Interfund Transfers                    -                 -                    -                  -        -           -
 Other Sources                         -                -                    -                  -          -           -
 TOTAL SOURCES           $        20,487    $     255,000       $      266,369     $      271,460        6.45%       1.91%



                              FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                              Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Expenditure Category    Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Appropriations
 Personnel               $              -   $             -     $              -   $              -        -           -
 Operating                              -                 -                    -                  -        -           -
 Capital Outlay                         -                 -                    -                  -        -           -
 Debt Service                           -                 -                    -                  -        -           -
 Other & Transfers Out                  -                 -                    -                  -        -           -


 Reserves                               -         255,000              266,369            271,460        1.91%       1.91%
 TOTAL USES              $              -   $     255,000       $      266,369     $      271,460        1.91%       1.91%



                              FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                              Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Program                 Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Confiscation            $              -   $     255,000       $      266,369     $      271,460        1.91%       1.91%
 TOTAL USES              $              -   $     255,000       $      266,369     $      271,460        1.91%       1.91%




                                                          143
                                   CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget



                                 Seawall Assessments

Seawall Assessment Funds are used to account for the collection of special assessment for the
construction of seawalls.



                             FY 2009             FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual              Adopted           Am ended           Proposed        FY 2010      FY 2010
Revenue Category            Revenues             Budget             Budget             Budget        Adopted      Am ended
Balances Forw ard       $                -   $      31,590     $       25,524     $         4,110     -86.99%       -83.90%
Estimated Revenue:
Miscellaneous Revenue            28,647                    -                  -                  -        -             -
Misc-Spec Assessment            102,105             42,042             42,042              53,000      26.06%        26.06%
Interfund Transfers                      -                 -                  -                  -        -             -
Other Sources                         -                  -                  -                   -         -             -
TOTAL SOURCES           $       130,752      $      73,632     $       67,566     $        57,110     -22.44%       -15.48%



                             FY 2009             FY 2010            FY 2010            FY 2011       % Change % Change
                           Actual                Adopted           Am ended           Proposed       FY 2010       FY 2010
Expenditure Category    Expenditures              Budget            Budget             Budget        Adopted      Am ended
Appropriations
Personnel               $                -   $             -   $              -   $              -        -             -
Operating                        55,691             42,042             37,929              53,000      26.06%        39.73%
Capital Outlay                           -                 -                  -                  -            -              -
Debt Service                             -                 -                  -                  -            -              -
Other & Transfers Out                  272                 -                  -                  -            -              -


Reserves                              -             31,590             29,637               4,110     -86.99%       -86.13%
TOTAL USES              $        55,963      $      73,632     $       67,566     $        57,110     -22.44%       -15.48%




                             FY 2009             FY 2010            FY 2010            FY 2011       % Change % Change
                           Actual                Adopted           Am ended           Proposed       FY 2010       FY 2010
Program                 Expenditures              Budget            Budget             Budget        Adopted      Am ended
Seaw all Assessment 5   $              271   $             -   $              -   $              -            -              -
Seaw all Assessment 6            40,653                    -                  -                  -            -              -
Seaw all Assmnt 7A-A3            (1,629)             6,313              4,739                    -   -100.00%      -100.00%
Seaw all Assmt 7B                16,364             66,768             62,655              57,110     -14.47%        -8.85%
Seaw all Assmnt 8                      34              551                172                    -   -100.00%      -100.00%

TOTAL USES              $        55,693      $      73,632     $       67,566     $        57,110     -22.44%       -15.48%




                                                           144
                                   CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget




      Community Development Block Grant (C.D.B.G.)
Community Development Block Grant (CDBG) is used to account for monies received from the U.S.
Department of Housing and Urban Development for community redevelopment.

                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010      FY 2010
Revenue Category            Revenues           Budget             Budget             Budget        Adopted      Am ended
Balances Forw ard       $              -   $             -   $              -   $              -            -              -
Estimated Revenue:
Federal Grants                  509,975          704,165            890,678            758,139        7.66%       -14.88%
Interfund Transfers             194,457          128,638            128,638              72,357     -43.75%       -43.75%
Miscellaneous                    12,269                  -                  -                  -            -              -
Other Sources                         -                -                   -                 -            -             -
TOTAL SOURCES           $       716,701    $     832,803     $     1,019,316    $      830,496       -0.28%       -18.52%



                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010      FY 2010
Expenditure Category    Expenditures           Budget             Budget             Budget        Adopted      Am ended
Appropriations
Personnel               $        43,376    $      65,103     $       63,093     $        94,722      45.50%        50.13%
Operating                       521,237          752,700            941,223            720,774       -4.24%       -23.42%
Capital Outlay                         -                 -                  -                  -        -             -
Debt Service                           -                 -                  -                  -        -             -
Other & Transfers Out            21,764           15,000             15,000              15,000       0.00%         0.00%


Reserves                              -                -                   -                 -          -             -
TOTAL USES              $       586,377    $     832,803     $     1,019,316    $      830,496       -0.28%       -18.52%



                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010      FY 2010
Program                 Expenditures           Budget             Budget             Budget        Adopted      Am ended
2004 CDBG               $         4,600    $             -   $              -   $              -            -              -
2006 CDBG                        44,450
2007 CDBG                        49,372                  -                  -                  -            -              -
2008 CDBG                        91,090                  -                  -                  -            -              -
2009 CDBG                       396,865                  -                  -                  -            -              -
2010 CDBG                              -         832,803           1,019,316                   -   -100.00%      -100.00%
2011 CDBG                             -                -                   -           830,496      100.00%       100.00%
TOTAL USES              $       586,377    $     832,803     $     1,019,316    $      830,496       -0.28%       -18.52%




                                                         145
                                    CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget




                           Fire Rescue and Emergency
                         Capital Improvement Impact Fee

Fire Impact Fee Fund is used to account for impact fees which are used to provide additional fire
public safety facilities.


                               FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                               Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Revenue Category             Revenues           Budget               Budget             Budget        Adopted    Am ended
 Balances Forw ard        $              -   $    1,434,050      $     1,458,538    $      911,475      -36.44%     -37.51%
 Estimated Revenue:
 Miscellanous Revenue              27,621           18,000               18,000               3,127     -82.63%     -82.63%
 Misc-Impact Fees                 112,243           72,396               72,396            118,392       63.53%      63.53%
 Interfund Transfers                     -                 -                    -                  -        -           -
 Other Sources                          -                 -                    -                  -         -           -
 TOTAL SOURCES            $       139,864    $    1,524,446      $     1,548,934    $     1,032,994     -32.24%     -33.31%


                               FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                               Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Expenditure Category     Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Appropriations
 Personnel                $              -   $             -     $              -   $              -        -           -
 Operating                               -                 -                    -                  -        -           -
 Capital Outlay                   226,533                  -                    -                  -        -           -
 Debt Service                     267,002          533,164              533,164            459,976      -13.73%     -13.73%
 Other & Transfers Out            119,054           74,048               97,848              76,757       3.66%     -21.55%


 Reserves                               -           917,234              917,922            496,261     -45.90%     -45.94%
 TOTAL USES               $       612,589    $    1,524,446      $     1,548,934    $     1,032,994     -32.24%     -33.31%


                               FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                               Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Program                  Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Fire Rescue&Emergency $          612,589    $    1,524,446      $     1,548,934    $     1,032,994     -32.24%     -33.31%
 TOTAL USES            $          612,589    $    1,524,446      $     1,548,934    $     1,032,994     -32.24%     -33.31%




                                                           146
                                       CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget




                  Park Recreational Facilities Impact Fee
Park Impact Fee Fund is used to account for impact fees which are used to provide recreational
facilities.



                                  FY 2009             FY 2010              FY 2010            FY 2011       % Change % Change
                                  Actual              Adopted             Am ended           Proposed        FY 2010    FY 2010
 Revenue Category                Revenues             Budget               Budget             Budget        Adopted    Am ended
 Balances Forw ard           $                -   $    2,834,663      $     1,932,938    $     3,883,230      36.99%     100.90%
 Estimated Revenue:
 Misc-Impact Fees                    165,020            278,750              278,750            204,714      -26.56%     -26.56%
 Miscellaneous                        36,763                    -                    -             2,047         -       100.00%
 Contributed Capital/Deprc                    -                 -                    -                  -        -           -
 Interfund Transfers                 403,453                    -           2,070,162                   -        -      -100.00%
 Other Sources                             -                   -                    -                  -         -           -
 TOTAL SOURCES               $       605,236      $    3,113,413      $     4,281,850    $     4,089,991      31.37%      -4.48%



                                  FY 2009             FY 2010              FY 2010            FY 2011       % Change % Change
                                  Actual              Adopted             Am ended           Proposed        FY 2010    FY 2010
 Expenditure Category        Expenditures             Budget               Budget             Budget        Adopted    Am ended
 Appropriations
 Personnel                   $                -   $             -     $              -   $              -        -           -
 Operating                                  229             162                  162                    -   -100.00%    -100.00%
 Capital Outlay                               -                 -                    -                  -        -           -
 Debt Service                      2,825,363           2,982,713            3,249,425          2,982,856       0.00%      -8.20%
 Other & Transfers Out             1,479,614            130,538              130,538            131,506        0.74%       0.74%


 Reserves                                  -                   -              901,725            975,629         -         8.20%
 TOTAL USES                  $     4,305,206      $    3,113,413      $     4,281,850    $     4,089,991      31.37%      -4.48%


                                  FY 2009             FY 2010              FY 2010            FY 2011       % Change % Change
                                  Actual              Adopted             Am ended           Proposed        FY 2010    FY 2010
 Program                     Expenditures             Budget               Budget             Budget        Adopted    Am ended
 Parks Recreational          $     4,305,206      $    3,113,413      $     4,281,850    $     4,089,991      31.37%      -4.48%
 TOTAL USES                  $     4,305,206      $    3,113,413      $     4,281,850    $     4,089,991      31.37%      -4.48%




                                                                147
                                     CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget




               Community Redevelopment Agency (CRA)
Community Redevelopment Agency Fund is used to account for monies received from tax
incremental revenue by all taxing authorities in the community redevelopment area.


                               FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                               Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Revenue Category              Revenues           Budget             Budget             Budget        Adopted    Am ended
Balances Forw ard         $              -   $    3,518,921    $     3,483,142    $     3,515,327      -0.10%       0.92%
Estimated Revenue:
Ad Valorem Taxes                  842,078          488,106            488,106            276,177      -43.42%     -43.42%
Charges for Service                34,547           83,000             83,000                    -   -100.00%    -100.00%
Miscellaneous                      78,827                  -                  -                  -        -           -
Interfund Transfer              1,101,278         1,118,981          1,118,981           602,966      -46.11%     -46.11%
Other Sources                           -                 -                  -                  -           -           -
TOTAL SOURCES             $     2,056,730    $    5,209,008    $     5,173,229    $     4,394,470     -15.64%     -15.05%



                               FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                               Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Expenditure Category      Expenditures           Budget             Budget             Budget        Adopted    Am ended
Appropriations
Personnel                         377,976          453,916            453,916     $      398,600      -12.19%     -12.19%
Operating                       1,170,487         1,972,799          1,972,799          2,065,270       4.69%       4.69%
Capital Outlay                    110,332         2,062,293          2,026,514          1,530,600     -25.78%     -24.47%
Debt Service                             -         720,000            720,000            400,000      -44.44%     -44.44%
Other & Transfers Out              26,379                  -                  -                  -        -           -


Reserves                                -                 -                  -                  -         -           -
TOTAL USES                $     1,685,174    $    5,209,008    $     5,173,229    $     4,394,470     -15.64%     -15.05%



                               FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                               Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Program                   Expenditures           Budget             Budget             Budget        Adopted    Am ended
CRA Management            $     1,599,488    $    5,209,008    $     4,744,229    $     3,544,470     -31.95%     -25.29%
Alley Improvements                 85,686                  -          429,000            450,000          -         4.90%
Electric Undergrounding                  -                 -                  -          400,000      100.00%     100.00%
TOTAL USES                $     1,685,174    $    5,209,008    $     5,173,229    $     4,394,470     -15.64%     -15.05%




                                                           148
                                     CITY OF CAPE CORAL, FLORIDA
                                FY 2010-2011 City Manager’s Proposed Budget




                               City Centrum Business Park
City Centrum Business Park is used to account for monies collected from agencies that occupy the
facilities.


                                FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                Actual            Adopted             Am ended           Proposed        FY 2010      FY 2010
 Revenue Category              Revenues           Budget               Budget             Budget        Adopted      Am ended
 Balances Forw ard         $              -   $     503,190       $      498,100     $      477,499       -5.11%        -4.14%
 Estimated Revenue:
 Misc-Rent and Royalties           227,332          101,318              101,318              84,120     -16.97%       -16.97%
 Misc-Other Revenues                 8,520            1,500                1,500               1,030     -31.33%       -31.33%
 Interfund Transfers                      -                 -                    -                  -        -             -
 Other Sources                           -                -                    -                  -          -             -
 TOTAL SOURCES             $       235,852    $     606,008       $      600,918     $      562,649       -7.15%        -6.37%



                                FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                Actual            Adopted             Am ended           Proposed        FY 2010      FY 2010
 Expenditure Category      Expenditures           Budget               Budget             Budget        Adopted      Am ended
 Appropriations
 Personnel                 $              -   $             -     $              -   $              -        -             -
 Operating                         155,743           60,714              174,554              64,485       6.21%       -63.06%
 Capital Outlay                           -                 -                    -                  -            -              -
 Debt Service                             -                 -                    -                  -            -              -
 Other & Transfers Out              91,660                  -                    -          150,000      100.00%       100.00%


 Reserves                                -          545,294              426,364            348,164      -36.15%       -18.34%
 TOTAL USES                $       247,403    $     606,008       $      600,918     $      562,649       -7.15%        -6.37%


                                FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                Actual            Adopted             Am ended           Proposed        FY 2010      FY 2010
 Program                   Expenditures           Budget               Budget             Budget        Adopted      Am ended
 City Centrum Business Pk $        247,403    $     606,008       $      600,918     $      562,649       -7.15%        -6.37%
 TOTAL USES               $        247,403    $     606,008       $      600,918     $      562,649       -7.15%        -6.37%




                                                            149
                                   CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget




                                                All Hazards
All Hazards Fund is used to account for monies collected by Lee County in the All Hazards
Protection District for the funding of shelters, emergency preparedness, and hazardous material
response programs.


                              FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                              Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Revenue Category            Revenues           Budget               Budget             Budget        Adopted    Am ended
 Balances Forw ard       $              -   $    1,218,230      $     1,264,527    $      454,537      -62.69%     -64.05%
 Estimated Revenue:
 Ad Valorem Taxes                935,642          834,868              834,868            425,377      -49.05%     -49.05%
 Intergovernmental                      -         847,595              847,595                    -          -              -
 Miscellaneous                    38,534                  -                    -                  -          -              -
 Interfund Transfers                    -                 -                    -                  -          -              -
 Other Sources                         -                 -                    -                 -            -           -
 TOTAL SOURCES           $       974,176    $    2,900,693      $     2,946,990    $      879,914      -69.67%     -70.14%



                              FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                              Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Expenditure Category    Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Appropriations
 Personnel               $       145,146    $     147,899       $      147,899     $      163,454       10.52%      10.52%
 Operating                        46,803           71,947               66,790              68,000      -5.49%       1.81%
 Capital Outlay                    4,600           80,847               86,004              39,423     -51.24%     -54.16%
 Debt Service                           -                 -                    -                  -          -              -
 Other & Transfers Out                  -        2,600,000            2,600,000           160,000      -93.85%     -93.85%
                                                                                                             -              -
 Reserves                              -                 -               46,297           449,037            -     869.91%
 TOTAL USES              $       196,549    $    2,900,693      $     2,946,990    $      879,914      -69.67%     -70.14%


                              FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                              Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
 Program                 Expenditures           Budget               Budget             Budget        Adopted    Am ended
 All Hazards             $       196,549    $    2,900,693      $     2,946,990    $      879,914      -69.67%     -70.14%
 TOTAL USES              $       196,549    $    2,900,693      $     2,946,990    $      879,914      -69.67%     -70.14%




                                                          150
                                   CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget




                                                Alarm Fee
The Alarm Fee Fund is used to account for fees and fines collected by the City in connection with
initial installation and false alarms thereafter.



                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Revenue Category            Revenues           Budget             Budget             Budget        Adopted    Am ended
Balances Forw ard       $              -   $     676,390     $      651,666     $        75,910     -88.78%     -88.35%
Estimated Revenue:
Charge for Service              136,599          135,000            135,000            187,160       38.64%      38.64%
Intergovernmental                      -                 -                  -                  -        -           -
Miscellaneous                     3,697            3,500              3,500                850      -75.71%     -75.71%
Interfund Transfers                    -                 -                  -                  -        -           -
Other Sources                       210                -                  -                  -          -           -
TOTAL SOURCES           $       140,506    $     814,890     $      790,166     $      263,920      -67.61%     -66.60%



                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Expenditure Category    Expenditures           Budget             Budget             Budget        Adopted    Am ended
Appropriations
Personnel               $        89,558    $      95,829     $       95,829     $      106,965       11.62%      11.62%
Operating                        35,466           31,167             31,167              22,300     -28.45%     -28.45%
Capital Outlay                         -                 -                  -                  -        -           -
Debt Service                           -                 -                  -                  -        -           -
Other & Transfers Out                  -                 -          504,063              99,219         -       -80.32%


Reserves                              -          687,894            159,107             35,436      -94.85%     -77.73%
TOTAL USES              $       125,024    $     814,890     $      790,166     $      263,920      -67.61%     -66.60%



                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Program                 Expenditures           Budget             Budget             Budget        Adopted    Am ended
Alarm Fee               $       125,024    $     814,890     $      790,166     $      263,920      -67.61%     -66.60%
TOTAL USES              $       125,024    $     814,890     $      790,166     $      263,920      -67.61%     -66.60%




                                                         151
                                      CITY OF CAPE CORAL, FLORIDA
                                 FY 2010-2011 City Manager’s Proposed Budget




                                Del Prado Mall Parking Lot
The Del Prado Mall Parking Lot Fund is used to account for assessment fees collected by the City in
connection with the maintenance of a city owned parking lot.



                                 FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                 Actual            Adopted             Am ended           Proposed        FY 2010      FY 2010
 Revenue Category               Revenues           Budget               Budget             Budget        Adopted      Am ended
 Balances Forw ard         $               -   $      90,080               73,664     $        53,502     -40.61%       -27.37%
 Estimated Revenue:
 Charges for Services                      -                 -                    -                  -        -             -
 Misc-Spec Assessment               132,561          139,609              139,609            138,870       -0.53%        -0.53%
 Miscellaneous                       38,055              600                  600                    -        -             -
 Interfund Transfers                       -                 -                    -                  -        -             -
 Other Sources                            -                -                    -                  -          -             -
 TOTAL SOURCES             $        170,616    $     230,289       $      213,873     $      192,372      -16.46%       -10.05%



                                 FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                 Actual            Adopted             Am ended           Proposed        FY 2010      FY 2010
 Expenditure Category       Expenditures           Budget               Budget             Budget        Adopted      Am ended
 Appropriations
 Personnel                 $               -   $             -     $              -   $              -        -             -
 Operating                           25,548           37,734               39,664              47,032      24.64%        18.58%
 Capital Outlay                            -                 -                    -                  -            -              -
 Debt Service 1                      77,026          102,475              102,475              99,850      -2.56%        -2.56%
 Other & Transfers Out              807,328                  -                    -                  -            -              -


 Reserves                                 -           90,080               71,734             45,490      -49.50%       -36.59%
 TOTAL USES                $        909,902    $     230,289       $      213,873     $      192,372      -16.46%       -10.05%



                                 FY 2009           FY 2010              FY 2010            FY 2011       % Change % Change
                                 Actual            Adopted             Am ended           Proposed        FY 2010      FY 2010
 Program                    Expenditures           Budget               Budget             Budget        Adopted      Am ended
 Del Prado Mall Parking Lot $       909,826    $     230,110       $      213,694     $      192,203      -16.47%       -10.06%
 Uniform TC Method                       76              179                  179                169       -5.59%        -5.59%
 TOTAL USES                $        909,902    $     230,289       $      213,873     $      192,372      -16.46%       -10.05%


 Notes:
 1. Budgeted debt service is to repay the General Fund advance for the project construction.




                                                             152
                                        CITY OF CAPE CORAL, FLORIDA
                                 FY 2010-2011 City Manager’s Proposed Budget




                                                     Lot Mowing
The Lot Mowing Fund is used to account for fees collected for the maintenance of unimproved real
property.


                                 FY 2009             FY 2010              FY 2010            FY 2011       % Change % Change
                                 Actual              Adopted             Am ended           Proposed        FY 2010    FY 2010
Revenue Category                Revenues             Budget               Budget             Budget        Adopted    Am ended
Balances Forw ard           $                -   $     907,955       $      462,419     $      302,301      -66.71%     -34.63%
Estimated Revenue:
Charge for Services                2,333,391          2,586,797            2,586,797          2,706,039       4.61%       4.61%
Judgmts Fines & Forfeits              83,717             46,000              46,000              40,000     -13.04%     -13.04%
Interfund Transfers                          -                 -                    -                  -          -              -
Other Sources                          3,407                  -                    -                  -           -           -
TOTAL SOURCES               $      2,420,515     $    3,540,752      $     3,095,216    $     3,048,340     -13.91%      -1.51%



                                 FY 2009             FY 2010              FY 2010            FY 2011       % Change % Change
                                 Actual              Adopted             Am ended           Proposed        FY 2010    FY 2010
Expenditure Category         Expenditures            Budget               Budget             Budget        Adopted    Am ended
Appropriations
Personnel                   $        395,996     $     390,514       $      390,514     $      385,892       -1.18%      -1.18%
Operating                          2,018,420          2,993,213            2,499,350          2,406,152     -19.61%      -3.73%
Capital Outlay                               -         150,500              150,500            225,315       49.71%      49.71%
Debt Service                                 -                 -                    -                  -          -              -
Other & Transfers Out                        -                 -                    -                  -          -              -


Reserves                                   -              6,525               54,852             30,981     374.80%     -43.52%
TOTAL USES                  $      2,414,416     $    3,540,752      $     3,095,216    $     3,048,340     -13.91%      -1.51%



                                 FY 2009             FY 2010              FY 2010            FY 2011       % Change % Change
                                 Actual              Adopted             Am ended           Proposed        FY 2010    FY 2010
Program                      Expenditures            Budget               Budget             Budget        Adopted    Am ended
Peppertree Program          $        191,888     $     328,385       $      328,385     $      395,290       20.37%      20.37%
PP&C Lot Mow ing Program           1,968,679          3,021,007            2,575,471          2,488,122     -17.64%      -3.39%
Fin. Lot Mow ing Billing             253,849            191,360              191,360            164,928     -13.81%     -13.81%
TOTAL USES                  $      2,414,416     $    3,540,752      $     3,095,216    $     3,048,340     -13.91%      -1.51%


Beginning 2010, the City's lot mow ing program w as assessed on the tax bill. The program is divided into four districts
and the calculation of the annual billing is based on the individual district's costs.




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                            Parks & Recreation Programs
Parks & Recreation Programs are used to account for the recreational programs for individuals of
various ages, skill levels, interests, social needs, and economic capabilities that collectively enhance
the overall quality of life within the City.
                                       FY 2009           FY 2010        FY 2010         FY 2011 % Change % Change
                                        Actual           Adopted       Am ended        Proposed  FY 2010  FY 2010
      Revenue Category                Revenues            Budget        Budget          Budget  Adopted Am ended
      Balances Forw ard              $           -   $     176,310     $    161,354    $           -   -100.00%   -100.00%
      Estim ated Revenue:
      Intergovmntl-Federal Grants         201,489          217,274          217,274         191,684     -11.78%    -11.78%
      Intergovmntl-State Grant            158,316          177,769          177,769         177,081      -0.39%     -0.39%
      Intergovmntl-Local Grant                   -                 -               -          5,000    100.00%    100.00%
      Charges for Service                2,898,662       3,711,169         3,711,169       3,554,606     -4.22%     -4.22%
      Judgments Fines and Forfeits            761                  -               -               -         -          -
      Miscellaneous                        32,006            2,608            2,608                -   -100.00%   -100.00%
      Interfund Transfers                2,986,623       2,810,946         2,748,136       2,477,596    -11.86%     -9.84%
      Other Sources                              -             -                 -               -            -          -
      TOTAL SOURCES                  $   6,277,857   $ 7,096,076       $ 7,018,310     $ 6,405,967       -9.73%     -8.72%

                                        FY 2009          FY 2010        FY 2010         FY 2011 % Change % Change
                                         Actual          Adopted       Am ended        Proposed  FY 2010  FY 2010
      Expenditure Category           Expenditures         Budget        Budget          Budget  Adopted Am ended
      Appropriations:
      Personnel                          4,415,006       4,934,610         4,880,356   $ 4,743,609       -3.87%     -2.80%
      Operating                          1,793,989       1,985,156         1,990,308       1,662,358    -16.26%    -16.48%
      Capital Outlay                       53,980                  -               -               -         -          -
      Debt Service                               -                 -               -               -         -          -
      Other & Transfers Out                      -                 -               -               -         -          -
      Reserves                                   -       176,310           147,646               -     -100.00%   -100.00%
      TOTAL USES                     $   6,262,975   $ 7,096,076       $ 7,018,310     $ 6,405,967       -9.73%     -8.72%

                                   FY 2009             FY 2010           FY 2010         FY 2011   % Change % Change
                                    Actual             Adopted         Am ended        Proposed     FY 2010  FY 2010
      Program                   Expenditures            Budget           Budget          Budget    Adopted Am ended
      Athletics                  $    775,874        $    753,460      $ 750,020       $ 741,390      -1.60%   -1.15%
      Parking Program                  72,885              90,593           87,793          87,491    -3.42%   -0.34%
      Art Studio                      457,205             463,007          464,295         417,533    -9.82%  -10.07%
      Four Freedoms                   455,365             527,833          530,489         494,414    -6.33%   -6.80%
      Aquatics                        391,641             460,350          459,501         445,937    -3.13%   -2.95%
      Special Events                  427,845             406,898          402,398         360,831   -11.32%  -10.33%
      Community Supported Event       119,961              95,078           95,078          76,200   -19.86%  -19.86%
      Youth Services                  397,888             456,005          453,918         387,165   -15.10%  -14.71%
      Yacht Club                      426,528             470,398          456,716         442,417    -5.95%   -3.13%
      Youth Center                    385,038             411,246          410,115         342,486   -16.72%  -16.49%
      Skate Park                      105,630             169,199          165,888         127,575   -24.60%  -23.10%
      Charter School Programs         197,931             266,840          266,852         241,736    -9.41%   -9.41%
      Environmental Recreation        218,789             262,878          261,482         256,829    -2.30%   -1.78%
      Rotino Senior Center            254,258             300,613          300,447         293,588    -2.34%   -2.28%
      Special Population              842,566             967,965          971,291         934,839    -3.42%   -3.75%
      Lake Kennedy                    363,519             413,827          413,577         403,426    -2.51%   -2.45%
      Transportation                  198,902             232,646          209,874         194,307   -16.48%   -7.42%
      Pops Café                       171,150             170,930          170,930         157,803    -7.68%   -7.68%
      P&R Program Carryover                 -             176,310          147,646               - -100.00%  -100.00%
      TOTAL USES                 $ 6,262,975         $ 7,096,076       $ 7,018,310     $ 6,405,967    -9.73%   -8.72%


      Note: Charter School Programs for FY 2009 reflects Youth Oasis Only - Christa did not open until FY 2010




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                                   CITY OF CAPE CORAL, FLORIDA
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      Community Development Block Grant (C.D.B.G.)
                   Revolving Loan
The Community Development Block Grant (CDBG) Revolving Loan Fund is used to account for
monies received from the U.S. Department of Housing and Urban Development to fund loans to
small business in the area.



                               FY 2009           FY 2010              FY 2010            FY 2011       % Change    % Change
                               Actual            Adopted             Am ended           Proposed        FY 2010     FY 2010
Revenue Category              Revenues           Budget               Budget             Budget        Adopted     Am ended
Balances Forw ard         $              -   $     239,410       $      200,995     $        72,357      -69.78%     -64.00%
Estimated Revenue:
State Shared Revenues                    -                  -                   -                  -         -           -
Miscellaneous                       3,597                   -                   -                  -         -           -
Interfund Transfers                      -                  -                   -                  -         -           -
Other Sources                           -                -                    -                   -          -           -
TOTAL SOURCES             $         3,597    $     239,410       $      200,995     $        72,357      -69.78%     -64.00%



                               FY 2009           FY 2010              FY 2010            FY 2011       % Change    % Change
                               Actual            Adopted             Am ended           Proposed        FY 2010     FY 2010
Expenditure Category      Expenditures           Budget               Budget             Budget        Adopted     Am ended
Appropriations
Personnel                 $              -   $              -    $              -   $              -         -           -
Operating                          62,309                   -                   -                  -         -           -
Capital Outlay                           -                  -                   -                  -         -           -
Debt Service                             -                  -                   -                  -         -           -
Other & Transfers Out             194,000          128,638              128,638              72,357     -43.75%     -43.75%


Reserves                                -          110,772               72,357                   -     -100.00%    -100.00%
TOTAL USES                $       256,309    $     239,410       $      200,995     $        72,357     -69.78%     -64.00%



                               FY 2009           FY 2010              FY 2010            FY 2011       % Change    % Change
                               Actual            Adopted             Am ended           Proposed        FY 2010     FY 2010
Program                   Expenditures           Budget               Budget             Budget        Adopted     Am ended
 Revolving Loan Program   $       256,309    $     239,410       $      200,995     $        72,357     -69.78%     -64.00%
TOTAL USES                $       256,309    $     239,410       $      200,995     $        72,357     -69.78%     -64.00%




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                     Local Housing Assistance (S.H.I.P.)

Local Housing Assistance Fund is used to account for monies received from the State to provide
assistance to low and moderate income families for the purpose of obtaining affordable housing in
the City. There was no state funding allocated for FY 2011.

                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010      FY 2010
Revenue Category            Revenues           Budget             Budget             Budget        Adopted      Am ended
Balances Forw ard       $              -   $    2,055,960    $              -   $              -   -100.00%           -
Estimated Revenue:
State Shared Revenues         1,211,568          165,516            165,516                    -   -100.00%      -100.00%
Miscellaneous                    30,820                  -                  -                  -        -             -
Other Sources                       346                 -                 -                    -        -             -
TOTAL SOURCES           $     1,242,734    $    2,221,476    $      165,516     $              -   -100.00%      -100.00%



                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010      FY 2010
Expenditure Category    Expenditures           Budget             Budget             Budget        Adopted      Am ended
Appropriations
Personnel               $        67,268           14,170     $       14,170     $              -   -100.00%      -100.00%
Operating                     1,593,240         2,207,306           151,346                    -   -100.00%      -100.00%
Capital Outlay                         -                 -                  -                  -        -             -
Debt Service                           -                 -                  -                  -        -             -
Other & Transfers Out            21,764                  -                  -                  -        -             -


Reserves                              -                 -                 -                    -        -             -
TOTAL USES              $     1,682,272    $    2,221,476    $      165,516     $              -   -100.00%      -100.00%



                             FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010      FY 2010
Program                 Expenditures           Budget             Budget             Budget        Adopted      Am ended
 2005 SHIP              $        42,394    $             -   $              -   $              -            -              -
 2006 SHIP                       77,429                  -                  -                  -            -              -
 2007 SHIP                      504,600                  -                  -                  -            -              -
 2008 SHIP                      309,900                  -                  -                  -            -              -
 2009 SHIP                      747,949                  -                  -                  -            -              -
 2010 SHIP                             -        2,221,476           165,516                    -   -100.00%      -100.00%
 2011 SHIP                            -                 -                 -                    -          -             -
TOTAL USES              $     1,682,272    $    2,221,476    $      165,516     $              -   -100.00%      -100.00%




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                              FY 2010-2011 City Manager’s Proposed Budget




                                                  Building
The fund is used to account for the activities of the Building and Permitting Services of the
Department of Community Development as related to the construction of buildings and related
structures within the City of Cape Coral.


                              FY 2009           FY 2010            FY 2010          FY 2011    % Change % Change
                              Actual            Adopted           Am ended         Proposed     FY 2010  FY 2010
Revenue Category             Revenue             Budget            Budget           Budget     Adopted Am ended
Balances Forw ard        $              -   $             -   $              -   $     298,822  100.00%   100.00%
Estimated Revenue:
Building Permits               1,183,201         2,608,787         2,608,787           2,711,113      3.92%      3.92%
Charge for Services              109,661                 -                 -              99,842    100.00%    100.00%
Fines and Forfeits                13,921                 -                 -              38,750    100.00%    100.00%
Misc-Interest Earnings                 -                 -                 -                   -          -          -
Misc-Other                        (2,740)                -                 -                   -          -          -
Interfund Transfers            1,126,000           116,798           107,419                   -   -100.00%   -100.00%
Other Sources                          -                 -                 -                   -          -          -
TOTAL SOURCES            $     2,430,043 $       2,725,585    $    2,716,206     $     3,148,527     15.52%     15.92%




                            FY 2009             FY 2010            FY 2010            FY 2011      % Change % Change
                            Actual              Adopted           Am ended           Proposed       FY 2010  FY 2010
Expenditure Category     Expenditures            Budget            Budget             Budget       Adopted Am ended
Appropriations
Personnel             $        1,877,930    $    2,014,594    $    2,014,594     $     2,152,645      6.85%      6.85%
Operating                        135,987           664,407           130,090             159,749    -75.96%     22.80%
Capital Outlay                         -            18,000            18,000                   -   -100.00%   -100.00%
Debt Service                           -                 -                 -                   -          -          -
Other & Transfers Out            598,269            28,584           553,522             540,027   1789.26%     -2.44%
                                                                                                          -          -
Reserves                                -                 -                  -          296,106     100.00%    100.00%
TOTAL USES               $     2,612,186    $    2,725,585    $    2,716,206     $     3,148,527     15.52%    15.92%



                            FY 2009           FY 2010           FY 2010             FY 2011    % Change % Change
                            Actual            Adopted          Am ended            Proposed     FY 2010  FY 2010
Program                  Expenditures          Budget           Budget              Budget     Adopted Am ended
Building                 $    2,612,186     $   2,725,585     $ 2,716,206        $   3,148,527    15.52%   15.92%
TOTAL USES               $     2,612,186    $    2,725,585    $    2,716,206     $     3,148,527     15.52%    15.92%




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                                   CITY OF CAPE CORAL, FLORIDA
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                                                Waterpark
Sun Splash Family Waterpark is a combination of pools and water slides that provide a wide variety
of water related participatory recreation activities. This aquatic center and leisure complex is
designed with family in mind and gives individuals, groups, and organizations a place to gather with
catering services. Sun Splash offers community programs such as swimming lessons, water safety
training, specialized youth activity programming as well as many seasonal special events.




                              FY 2009         FY 2010              FY 2010          FY 2011    % Change % Change
                              Actual          Adopted             Am ended         Proposed     FY 2010  FY 2010
 Revenue Category            Revenues          Budget              Budget           Budget     Adopted Am ended
 Balances Forw ard      $               -   $    388,000        $     177,223    $     124,224   -67.98%  -29.91%
 Estimated Revenue:
 Intergovernmental                     -                 -                   -                 -          -         -
 Charges for Service           2,290,880         2,519,000           2,519,000         2,593,000      2.94%     2.94%
 Miscellaneous Revenues            3,475               400                 400               300    -25.00%   -25.00%
 Interfund Transfers           2,015,500           643,451             610,151           562,425    -12.59%    -7.82%
 Other Sources                         -                 -                   -                 -          -         -
 TOTAL SOURCES          $      4,309,855    $    3,550,851      $    3,306,774   $     3,279,949     -7.63%    -0.81%

                            FY 2009             FY 2010              FY 2010          FY 2011      % Change % Change
                            Actual              Adopted             Am ended         Proposed       FY 2010  FY 2010
 Expense Category        Expenditures            Budget              Budget           Budget       Adopted Am ended
 Appropriations
 Personnel               $     1,413,661    $    1,620,849      $    1,597,437   $     1,447,154    -10.72%   -9.41%
 Operating                       950,242         1,219,095             880,001           946,980    -22.32%    7.61%
 Capital                         225,581           125,750             122,734           195,000     55.07%   58.88%
 Debt Service                     60,757           197,157             197,157           197,158      0.00%    0.00%
 Depreciation                          -                 -                   -                 -          -        -
 Other & Transfers Out           331,948                 -             343,236           369,433          -    7.63%

 Reserves                              -           388,000             166,209           124,224    -67.98%   -25.26%
 TOTAL USES              $     2,982,189    $    3,550,851      $    3,306,774   $     3,279,949     -7.63%    -0.81%



                            FY 2009           FY 2010             FY 2010           FY 2011    % Change % Change
                            Actual            Adopted            Am ended          Proposed     FY 2010  FY 2010
 Program                 Expenditures          Budget             Budget            Budget     Adopted Am ended
 Waterpark               $    1,802,922     $   2,183,832       $ 1,963,064      $   2,010,415    -7.94%    2.41%
 Food & Beverage                356,162           371,851            371,851           377,013     1.39%    1.39%
 Lifeguards                     522,000           629,962            606,550           499,846   -20.65%  -17.59%
 Rangers                              -                 -                  -                 -         -         -
 Sales Clerks                    94,205           108,648            108,751           131,816    21.32%   21.21%
 Cashiers                       120,792           153,366            153,366           141,295    -7.87%   -7.87%
 Aquatic Maintenance             57,320            66,115             66,115            88,562    33.95%   33.95%
 Group Sales                     28,788            37,077             37,077            31,002   -16.38%  -16.38%

 TOTAL USES              $     2,982,189    $    3,550,851      $    3,306,774   $     3,279,949     -7.63%    -0.81%




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                                    CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget




                        HUD Neighborhood Stabilization
The Neighborhood Stabilization Program (NSP) was established for the purpose of stabilizing
communities that have suffered from foreclosures and abandonment.

NSP is a component of the Community Development Block Grant (CDBG). The CDBG regulatory
structure is the platform used to implement NSP and the HOME program provides a safe harbor for
NSP affordability requirements.

NSP funds may be used for activities which include, but are not limited to:
      Establish financing mechanisms for purchase and redevelopment of foreclosed homes and
      residential properties;
      Purchase and rehabilitate homes and residential properties abandoned or foreclosed;
      Establish land banks for foreclosed homes;
      Demolish blighted structures;
      Redevelop demolished or vacant properties

                                FY 2009           FY 2010              FY 2010            FY 2011       % Change   % Change
                                Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
Revenue Category               Revenues           Budget               Budget             Budget        Adopted    Am ended
Balances Forw ard         $               -   $              -    $              -   $              -         -          -
Estimated Revenue:
Federal Grant                       85,663                   -                   -                  -         -          -
Miscellaneous                            -                   -                   -                  -         -          -
TOTAL SOURCES             $         85,663    $              -    $              -   $              -         -          -



                                FY 2009           FY 2010              FY 2010            FY 2011       % Change   % Change
                                Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
Expenditure Category       Expenditures           Budget               Budget             Budget        Adopted    Am ended
Appropriations
Personnel                 $         11,416    $              -    $              -   $              -         -          -
Operating                           74,247                   -                   -                  -         -          -
Capital Outlay                            -                  -                   -                  -         -          -
Debt Service                              -                  -                   -                  -         -          -
Other & Transfers Out                     -                  -                   -                  -         -          -


Reserves                                 -                   -                   -                  -         -          -
TOTAL USES                $         85,663    $              -    $              -   $              -         -          -



                                FY 2009           FY 2010              FY 2010            FY 2011       % Change   % Change
                                Actual            Adopted             Am ended           Proposed        FY 2010    FY 2010
Program                    Expenditures           Budget               Budget             Budget        Adopted    Am ended
 Neighborhood Stablization $        85,663    $              -    $              -   $              -         -          -
TOTAL USES                 $        85,663    $              -    $              -   $              -         -          -




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                                    CITY OF CAPE CORAL, FLORIDA
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                                    Debt Service Fund
Debt Service Fund is used to account for the accumulation of resources for, and the payment of,
general long-term debt principal and interest.



                              FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                              Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Revenue Category             Revenues           Budget             Budget             Budget        Adopted    Am ended
Balances Forw ard        $              -   $     574,340     $      574,340     $              -   -100.00%    -100.00%
Estimated Revenue:
Ad Valorem Taxes                 948,169                  -                  -                  -          -              -
Fines and Forfeits                 4,475                  -                  -                  -          -              -
Miscellaneous                      4,646                  -                  -                  -          -              -
Interfund Transfers            4,592,092         2,459,401          2,459,401          2,459,169      -0.01%      -0.01%
Other Sources                          -                 -                  -                  -                       -
TOTAL SOURCES            $     5,549,382    $    3,033,741    $     3,033,741    $     2,459,169     -18.94%     -18.94%



                              FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                              Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Expenditure Category     Expenditures           Budget             Budget             Budget        Adopted    Am ended
Appropriations
Personnel                $              -   $             -   $              -   $              -          -              -
Operating                          1,600            1,300              1,300                    -   -100.00%    -100.00%
Capital Outlay                          -                 -                  -                  -          -              -
Debt Service                   5,726,263         2,458,101          2,458,101          2,459,169       0.04%       0.04%
Other & Transfers Out                   -                 -                  -                  -          -              -


Reserves                               -           574,340            574,340                  -       0.00%    -100.00%
TOTAL USES               $     5,727,863    $    3,033,741    $     3,033,741    $     2,459,169     -18.94%     -18.94%



                              FY 2009           FY 2010            FY 2010            FY 2011       % Change % Change
                              Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Program                  Expenditures           Budget             Budget             Budget        Adopted    Am ended
1999 Capital Imprv       $       519,460    $         400     $          400     $              -   -100.00%    -100.00%
2002 Special Rev                 770,580          731,657            731,657            734,101        0.33%       0.33%
2003 GO Bond                   1,606,408              300                300                    -   -100.00%    -100.00%
2004 Tax Cap Improv            1,365,827                  -                  -                  -      0.00%       0.00%
2005 Capital Imprv Ref         1,288,200         2,301,384          2,301,384          1,725,068     -25.04%     -25.04%
Bank of America Lease            177,388                 -                  -                  -       0.00%       0.00%
TOTAL USES               $     5,727,863    $    3,033,741    $     3,033,741    $     2,459,169     -18.94%     -18.94%




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                                          CITY OF CAPE CORAL, FLORIDA
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                                     Capital Project Funds
                                                                                                                                         Page
CAPITAL PROJECTS .......................................................................................................................... 164




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                            CITY OF CAPE CORAL, FLORIDA
                       FY 2010-2011 City Manager’s Proposed Budget



                                Capital Projects
 ERP System – Computer System Replacement Fund is used to account for the costs associated
  with replacing the City‟s financial operating software and related applications.
 Charter School Construction – Charter School Construction Fund is used to account for the
  design and construction of the various school buildings whose Charters have been approved by
  Lee County School District. In FY 2009, the construction of a high school was authorized.
 Fire Station Construction- Fire Stations Fund is used to account for the design and
  construction of new and replacement Fire Stations 1, 3, 4, 9, 10, and 11.
 Public Safety Building - Public Safety Fund was originally created to account for the design
  and construction of the Public Safety Building. During the course of project development, the
  scope changed to the construction of Police Headquarters.
 Cops Technology Grant - US Dept. of Justice Grant is for replacement of communications
  equipment.
 Santa Barbara Widening - Santa Barbara Widening Fund is used to account for roadway
  improvements and access on Santa Barbara Boulevard from SR 78 to Cape Coral Parkway.
 Del Prado Widening - Del Prado Widening Fund is used to account for the roadway
  improvements of Del Prado Boulevard from State Road 78 to Kismet Parkway.
 Del Prado Mall Parking Lot – Del Prado Mall Parking Lot Fund is used to account for the
  drainage and improvements of the City dedicated parking lot at the Del Prado Mall.
 Chiquita Boulevard Improvements - Chiquita Boulevard Improvements Fund is used to
  account for the enhancement of the roadway to reduce congestion and provide efficient, safe
  access and circulation to neighboring communities.
 Transportation Capital – Transportation Capital Fund is used to account for improvements to
  various roadways including Median Landscaping, DeNavarra Parkway Extension, and
  miscellaneous road resurfacing.
 Public Works Capital – Public Works Capital Fund is used to account for various capital
  improvements including North Cape Government Complex, Seawall Construction, Everest
  Complex perimeter wall, and the South and North Waterway Locks.
 Parks Capital Project – Parks Capital Projects is used to account for the improvements at
  various parks.
 Department of Energy Project – Used to account for various projects funded by the
  Department of Energy whose purpose is to implement programs whose overall goals are to
  reduce energy consumption.




                                            164
                                                   CITY OF CAPE CORAL, FLORIDA
                                             FY 2010-2011 City Manager’s Proposed Budget


On an annual basis, only additional appropriations to the capital projects are budgeted.


                                               FY 2009                FY 2010               FY 2010              FY 2011          % Change % Change
                                               Actual                 Adopted              Am ended             Proposed           FY 2010            FY 2010
Revenue Category                             Revenues                 Budget                Budget               Budget            Original       Am ended
B alances Fo rward                       $                    -   $                -   $      2,473,669     $                 -              -          -100.00%
Estimated Revenue:                                                                                                                           -                  -
Intergo vernmental Revenues                         4,144,544                      -           2,377,100                      -              -          -100.00%
M iscellaneo us Revenues                           2,449,865               290,303              290,303                       -       -100.00%          -100.00%
Interfund Transfers                                 5,423,791            4,800,682             3,812,821             3,100,000         -35.43%           -18.70%
Other So urces                                     34,585,710                      -                    -                     -              -                  -
TOTAL SOURCES                            $         46,603,910     $      5,090,985     $      8,953,893     $        3,100,000               1
                                                                                                                                        -39.1 %         -65.38%




                                             FY 2009                  FY 2010               FY 2010              FY 2011          % Change % Change
                                              Actual                  Adopted              Am ended             Proposed           FY 2010   FY 2010
Expenditure Category                      Expenditures                 Budget               Budget               Budget            Original Am ended
A ppro pria t io ns
P erso nnel 1                            $                    -   $         414,905    $         414,905    $                 -       -100.00%          -100.00%
Operating                                          4,537,874                66,773                66,773                      -       -100.00%          -100.00%
Capital                                            64,924,177            4,609,307            5,998,546              3,100,000         -32.74%          -48.32%
Debt Service                                          283,441                      -                                          -              -                  -
Other                                                 471,335                      -          2,473,669                       -              -          -100.00%
TOTAL USES                               $         70,216,827     $      5,090,985     $      8,953,893     $        3,100,000               1
                                                                                                                                        -39.1 %         -65.38%

1
    Transpo rtatio n transferred 8 sidewalk po sitio ns (4 EO I/II and 4 Labo rers) fro m the General Fund to this fund as the infrastructure these
po sitio ns co nstruct are capitalized as sidewalks and are fully funded fro m $ .05 Gas Tax and Grant Revenues.


                                               FY 2009                FY 2010               FY 2010              FY 2011          % Change % Change
                                               Actual                 Adopted              Am ended             Proposed           FY 2010            FY 2010
Program                                   Expenditures                Budget                Budget               Budget            Original       Am ended
G o v e rnm e nt S e rv ic e :
ERP System                               $          2,788,149     $                -   $                -   $                 -              -                  -
Charter High Scho o l                               7,788,841                      -                    -                     -              -                  -
P ublic S a f e t y
Fire Statio n Co nstructio n                       2,280,538             2,600,000             1,463,800                      -       -100.00%          -100.00%
P ublic Safety B uilding                           19,000,646                      -                    -                     -              -                  -
COP S Techno lo gy Grant                           4,055,496                       -                    -                     -              -                  -
P ublic Wo rk s
Santa B arbara Widening                            13,256,587                      -                    -                     -              -                  -
Del P rado Widening                                14,568,430                      -                    -                     -              -                  -
Chiquita B o ulevard Impro vements                   985,896                       -                    -                     -              -                  -
Transpo rtatio n Capital                            3,175,342             2,231,225            3,201,225             3,100,000         38.94%             -3.16%
P ublic Wo rks Capital                                 33,419              259,760              259,760                       -       -100.00%          -100.00%
Dept o f Energy P ro jects                                -                        -           1,555,439                      -              -          -100.00%
C ult ura l/ R e c re a t io n
P arks Capital P ro jects                          2,283,483                       -          2,473,669                       -              -          -100.00%
TOTAL USES                               $         70,216,827     $      5,090,985     $      8,953,893     $        3,100,000               1
                                                                                                                                        -39.1 %         -65.38%




                                                                             165
    CITY OF CAPE CORAL, FLORIDA
FY 2010-2011 City Manager’s Proposed Budget




                    166
                           CITY OF CAPE CORAL, FLORIDA
                       FY 2010-2011 City Manager’s Proposed Budget



                            Enterprise Funds
                                                                                 Page

ENTERPRISE FUNDS………………………………………………………………………………                                    167
      WATER & SEWER………………………………………………………………………….                                  168
      WATER & SEWER UTILITY EXTENSION CAPITAL PROJECT………………………………                 169
      WATER & SEWER CAPITAL PROJECTS……………………………………………………                          170
      WATER & SEWER IMPACT & CONTRIBUTION IN AID OF CONSTRUCTION (CIAC) FEES..    171
      STORMWATER……………………………………………………………………………..                                   172
      STORMWATER CAPITAL PROJECTS……………………………………………………....                         173
      CHARTER SCHOOL AUTHORITY……………………………………………………………                             174
      YACHT BASIN……………………………………………………………………………..                                  175
      GOLF COURSE…………………………………………………………………………….                                   176




                                           167
                                        CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget



                                                  Water & Sewer

                                   FY 2009          FY 2010           FY 2010           FY 2011    % Change % Change
                                   Actual           Adopted          Am ended          Proposed     FY 2011  FY 2011
Revenue Category                  Revenues           Budget           Budget            Budget      Adopted Am ended
Balances Forw ard             $               -   $   6,711,838     $ 6,711,838      $   7,736,290    15.26%   15.26%
Estimated Revenue:
Licenses and Permits                         -                  -              -                    -          -         -
Intergovernmental                            -                  -              -                    -          -         -
Charges for Services               51,193,315          64,693,499     64,693,499          67,042,301       3.63%     3.63%
Fines & Forfeits                      647,617             512,270        512,270             559,698       9.26%     9.26%
Miscellaneous                       1,189,554              84,507         84,507             327,056     287.02%   287.02%
Other Sources                       3,393,437           3,370,468      7,282,783           9,819,908     191.35%    34.84%
TOTAL SOURCES                 $    56,423,923     $    75,372,582   $ 79,284,897     $    85,485,253      13.42%     7.82%

                                  FY 2009              FY 2010        FY 2010             FY 2011       % Change % Change
                                  Actual               Adopted       Am ended            Proposed        FY 2011  FY 2011
Expense Category               Expenditures             Budget        Budget              Budget         Adopted Am ended
Appropriations
Personnel                     $    17,868,708     $ 18,203,256      $ 18,251,583     $    18,795,702       3.25%     2.98%
Operating                          17,333,946       23,830,695        24,980,912          19,627,802     -17.64%   -21.43%
Capital 1                             192,923           2,927,657        3,552,633         3,791,803      29.52%    6.73%
Debt Service                       17,580,984          20,918,307       20,918,307        28,460,751      36.06%   36.06%
Other                              10,216,760           2,073,795        3,278,430         3,264,327      57.41%   -0.43%

Reserves                                                7,418,872      8,303,032          11,544,868      55.61%   39.04%
TOTAL USES                    $    63,193,321     $    75,372,582   $ 79,284,897     $    85,485,253      13.42%    7.82%

1
    2009 includes expenditures for capitalized assets.


                                  FY 2009              FY 2010        FY 2010             FY 2011       % Change % Change
                                  Actual               Adopted       Am ended            Proposed        FY 2011  FY 2011
Program                        Expenditures             Budget        Budget              Budget         Adopted Am ended
                       2
PW Administration             $      3,765,682     $    3,716,245   $    3,716,245   $     3,532,810      -4.94%    -4.94%
                   3
Utility Division                   56,740,819          68,085,882       71,717,171        78,615,651      15.47%    9.62%
Financial Services 4                 2,686,820          3,570,455        3,851,481         3,336,792      -6.54%   -13.36%
TOTAL USES                    $    63,193,321     $    75,372,582   $ 79,284,897     $    85,485,253      13.42%    7.82%

2
    Division also partially funded in the General and Stormw ater Funds.
3
    Includes 2009 Non Program expenditures w hich is comprised of uncollectible accounts, bond issue costs & discount /

premium amortization, depreciation, gain/loss on disposals, principal payments and fixed asset acquisition and
and Other Post Employment Benefit costs.
4
    Amounts represent only Water/Sew er portion of Financial Services; also see General, Lot Mow ing & Stormw ater Fund
sections.




                                                              168
                                          CITY OF CAPE CORAL, FLORIDA
                                   FY 2010-2011 City Manager’s Proposed Budget


          Water & Sewer Utility Extension Capital Project
                                          FY 2009          FY 2010          FY 2010          FY 2011    % Change          % Change
                                          Actual           Adopted         Am ended         Proposed      FY 2011          FY 2011
Revenue Category                         Revenues           Budget          Budget           Budget      Adopted          Am ended
Prior Year Cash Balance              $              -    $ 28,157,908     $ 28,157,458     $ 32,765,067    16.36%              16.36%
Estimated Revenue:
Intergovernmental                          3,255,100                  -              -                    -           -            -
Fines & Forfeits                                 190                  -              -                    -           -            -
Miscellaneous                             27,749,218         18,473,387     18,473,387          18,336,069       -0.74%       -0.74%
Other Sources                              7,607,101            170,423        221,960                    -    -100.00%     -100.00%
TOTAL SOURCES                       $     38,611,609     $   46,801,718   $ 46,852,805     $    51,101,136        9.19%        9.07%

                                        FY 2009              FY 2010        FY 2010             FY 2011       % Change    % Change
                                        Actual               Adopted       Am ended            Proposed         FY 2011    FY 2011
Expenditure Category                 Expenditures             Budget        Budget              Budget         Adopted    Am ended
Appropriations
Personnel                            $       134,001     $           -    $           -    $             -            -            -
Operating                                    301,616           670,024          670,024            672,000        0.29%        0.29%
Capital 1                                 12,001,040                  -                -                 -            -            -
Debt Service                              17,036,020         26,003,345       17,450,492        16,191,069      -37.73%       -7.22%
Other                                     42,877,121            352,429        4,769,193                 -     -100.00%     -100.00%

Reserves                                            -        19,775,920     23,963,096          34,238,067       73.13%       42.88%
TOTAL USES                          $     72,349,798     $   46,801,718   $ 46,852,805     $    51,101,136        9.19%        9.07%
1
    2009 includes expenditures for capitalized assets.

                                        FY 2009       FY 2010               FY 2010       FY 2011    % Change             % Change
                                        Actual       Adopted               Am ended      Proposed      FY 2011             FY 2011
Program                              Expenditures     Budget                Budget        Budget      Adopted             Am ended
Southeast 1                          $    4,072,521 $ 3,271,999           $          - $   1,943,785    -40.59%               100.00%
Surfside                                    815,204      421,248                  (340)      178,556    -57.61%               200.00%
Blue Green                                       139         139                     -             -     -100.00%                   -
Southw est Area II                         3,766,806   2,743,122                     -     2,041,178    -25.59%                     -
Southw est Area III                        4,650,656   3,902,636                     -     1,934,333    -50.44%                     -
Southw est Area IV                         7,829,558   4,954,909                     -     4,820,175     -2.72%                     -
Southw est Area V                        25,155,917    4,415,710                   340     3,253,262    -26.33%           956741.76%
Southw est Area V//VII                     3,421,646           -                     -             -            -                   -
Green Wastew ater                          1,184,613   2,931,404                     -             -  -100.00%                      -
Green Water                                      50      117,736               221,960             -  -100.00%               -100.00%
Orange Wastew ater                          817,744    8,479,770                     -             -  -100.00%                      -
Orange Irrigation                           357,379    5,112,115                     -             -  -100.00%                      -
Striped Green Pot/Trn/Irr                    40,405            -                     -             -            -                   -
Santa Barbara/Diplomat Water                 10,108      293,425                     -             -  -100.00%                      -
Santa Barbara N. Water                        4,442       42,860                     -             -  -100.00%                      -
Pine Island Area                          1,926,279    2,187,790                     -       517,618    -76.34%               100.00%
Southw est Area I                         3,871,396    4,900,611                     -     1,502,162    -69.35%               100.00%
North Central Loop Area                   9,422,447    2,815,931                     -             -  -100.00%                      -
North Loop Area                              70,351            -                     -             -            -                   -
Trafalgar North Water                         5,877       39,890                     -             -  -100.00%                      -
North I                                      32,478            -                     -             -            -                   -
North II                                     51,374            -                     -             -            -                   -
North 1 - 8 Water Only                    4,842,408            -                     -             -            -                   -
Utility Ext Special Assesment                      -           -            46,630,845    34,910,067    100.00%               -25.14%
Non Programs 2                                     -          170,423                -                   -     -100.00%            -
TOTAL USES                           $    72,349,798     $ 46,801,718     $ 46,852,805     $    51,101,136        9.19%        9.07%

2
    Non Program expenses: uncollectible accounts, depreciation, bond issue cost & discount/premium amortization, depreciation,
fixed asset acquisitions, principal payments and gain/loss on disposals.

                                 Water & Sewer Capital Projects

                                                                 169
                                          CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget


                                           FY 2009           FY 2010            FY 2010            FY 2011     % Change % Change
                                           Actual            Adopted           Am ended           Proposed      FY 2011  FY 2011
Revenue Category                          Revenues            Budget            Budget             Budget       Adopted Am ended
Balances Forw ard                    $               -   $             -   $              -   $              -         -         -
Estimated Revenue:
Intergovernmental                           3,750,500         3,300,000      3,300,000.00                    -     100.00%    100.00%
Miscellaneous                                  14,038                 -                  -                   -           -          -
Other Sources                              75,000,000         1,970,000         1,970,000          39,980,650     1929.47%   1929.47%
TOTAL SOURCES                        $     78,764,538    $    5,270,000    $    5,270,000     $    39,980,650      658.65%    658.65%
                                         FY 2009             FY 2010            FY 2010            FY 2011       % Change % Change
                                         Actual              Adopted           Am ended           Proposed        FY 2011  FY 2011
Expenditure Category                  Expenditures            Budget            Budget             Budget         Adopted Am ended
Appropriations
Personnel                            $              -    $            -    $             -    $             -            -         -
Operating                                           -                 -                  -                  -            -         -
Capital 1                                 108,774,927         5,270,000          5,270,000         39,980,650      658.65%   658.65%
Debt Service                                        -                 -                  -                  -            -         -
Other                                         927,171                 -                  -                  -            -         -
Reserves                                             -                -                   -                  -           -         -
TOTAL USES                          $ 109,702,098        $    5,270,000    $     5,270,000    $    39,980,650      658.65%   658.65%
1
  2009 includes expenditures for capitalized assets.
                                         FY 2009           FY 2010            FY 2010              FY 2011       % Change % Change
                                          Actual           Adopted           Am ended             Proposed        FY 2011  FY 2011
Program                              Expenditures           Budget            Budget               Budget         Adopted Am ended
Reuse System Improvements           $         23,577     $ 2,100,000       $   2,100,000      $              -    -100.00%  -100.00%
Reclaimed Water ASR Wells                  3,322,242                 -                  -                    -           -         -
Gator Slough                                        -        1,200,000         1,200,000                     -    -100.00%  -100.00%
Utility Administration                        17,981                 -                  -                    -           -         -
North Cape Government Complex                 51,038                 -                  -                    -           -         -
North RO Plant                            37,187,542                 -                  -                    -           -         -
Everest Expansion                          7,953,435                 -                  -                    -           -         -
North Wastew ater Facility                   236,917                 -                  -                    -           -         -
I & I Pipe Replacement                       753,263                 -                  -                    -           -         -
SW RO Wellsite & Expansion                 6,021,771                 -                  -                    -           -         -
SW WR Facility Expansion                  24,428,053                 -                  -                    -           -         -
SW & EV WR Deep Injection Well             5,768,235                 -                  -                    -           -         -
Palm Tree Water Main Extension                      -                -                  -             610,200      100.00%   100.00%
Galvanized Pipe Service Replace            1,467,433                 -                  -           1,000,000      100.00%   100.00%
North Wellheads                            5,940,377                 -                  -                    -           -         -
SW Wellheads                                  28,612                 -                  -                    -           -         -
North Deep Injection Well                    579,627                 -                  -                    -           -         -
North Wellsites for North RO Plant           365,327                 -                  -                    -           -         -
Biosolids Treatment Fac. -SWWRF           11,457,648                 -                  -          25,200,000      100.00%   100.00%
SW 5 Non Assessed Utility Type               693,483                 -                  -                    -           -         -
Surfside Non Assessed Utility Type               860                 -                  -                    -           -         -
Viscaya Pump Station                          61,417                 -                  -                    -           -         -
W Stor/Pump & Lake Kennedy Irr               470,015                 -                  -                    -           -         -
North WRF Reject Storage Tank                       -                -                  -           4,000,000      100.00%   100.00%
Collection & Distribution                    802,378           180,000           180,000              320,000       77.78%    77.78%
Reclamation Southw est Plant                 985,684                 -                  -           6,300,000      100.00%   100.00%
Collection System                                                    -                  -             971,250      100.00%   100.00%
Water Treatment                              158,012         1,790,000         1,790,000            1,579,200      -11.78%   -11.78%
Non Programs 2                               927,171                 -                  -                    -           -         -
TOTAL USES                         $ 109,702,098         $   5,270,000     $   5,270,000      $    39,980,650      658.65%   658.65%
2
    Non Program expenses: depreciation.




                                                                170
                                        CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget


    Water & Sewer Impact & Contribution in Aid of Construction
                          (CIAC) Fees
                                  FY 2009         FY 2010          FY 2010            FY 2011    % Change % Change
                                  Actual          Adopted         Am ended           Proposed     FY 2011  FY 2011
Revenue Category                 Revenues          Budget          Budget             Budget      Adopted Am ended
Balances Forw ard            $              -   $ 13,246,345     $ 18,121,339      $   8,293,720   -37.39%   -54.23%
Estimated Revenue:
Intergovernmental                           -                -              -                    -          -         -
Fines & Forfeits                      66,961                 -              -                    -          -         -
Miscellaneous                     15,004,221         1,419,468      1,419,468            1,526,188      7.52%     7.52%
Other Sources                        591,952                 -              -                    -          - `
TOTAL SOURCES               $     15,663,134    $   14,665,813   $ 19,540,807      $     9,819,908    -33.04%   -49.75%

                                FY 2009             FY 2010           FY 2010           FY 2011      % Change % Change
                                Actual              Adopted          Am ended          Proposed       FY 2011  FY 2011
Expenditure Category         Expenditures            Budget           Budget            Budget        Adopted Am ended
Appropriations
Personnel            $                     -    $            -   $             -   $             -          -         -
Operating                             24,884                 -                 -                 -          -         -
Capital                                    -                 -                 -                 -          -         -
Debt Service                               -                 -                 -                 -          -         -
Other                              8,982,720        14,665,813        19,540,807         9,819,908    -33.04%   -49.75%

Reserves                                    -                -              -                    -          -         -
TOTAL USES                  $      9,007,604    $   14,665,813   $ 19,540,807      $     9,819,908    -33.04%   -49.75%

1
    2009 includes expenditures for capitalized assets.

                             FY 2009              FY 2010          FY 2010            FY 2011    % Change % Change
                             Actual               Adopted         Am ended           Proposed     FY 2011  FY 2011
Program                   Expenditures             Budget          Budget             Budget      Adopted Am ended
Water Impact Fees        $       962,569        $ 5,451,042      $ 9,587,977       $   6,982,816    28.10%   -27.17%
Sew er Impact Fees             6,883,060            3,066,558       1,495,901            680,947   -77.79%   -54.48%
Sew er Impact Fees Dist2          69,137              965,705       2,813,483             61,737   -93.61%   -97.81%
Irrigation Impact Fees         1,044,303              234,088         719,807            719,713   207.45%    -0.01%
Water CIAC Fees                    9,688               97,361         662,612            716,176   635.59%     8.08%
Sew er CIAC Fees                      13            3,038,000       2,957,581            548,232   -81.95%   -81.46%
Irrigation CIAC Fees                  67            1,813,059       1,303,446            110,287   -93.92%   -91.54%
Non Program 2                     38,767                    -               -                  -         -         -
TOTAL USES               $     9,007,604        $ 14,665,813     $ 19,540,807      $   9,819,908   -33.04%   -49.75%

2
  Non Program expenses: uncollectable accounts, bond issue cost and discount/premium amortization, depreciation,
fixed assets acquisitions, principal payments and gain/loss on disposals.




                                                              171
                                        CITY OF CAPE CORAL, FLORIDA
                                   FY 2010-2011 City Manager’s Proposed Budget




                                                      Stormwater
                                    FY 2009          FY 2010           FY 2010           FY 2011    % Change % Change
                                    Actual          Adopted           Am ended          Proposed      FY 2011 FY 2011
Revenue Category                   Revenues          Budget            Budget            Budget      Adopted Am ended
Balances Forw ard              $              -   $   4,475,800      $ 6,342,605      $   6,533,248    45.97%     3.01%
Estimated Revenue:
Licenses and Permits                     4,785             2,200            2,200               5,000     100.00%    100.00%
Intergovernmental                            -                 -                -                    -          -          -
Charges for Services                12,362,451        12,075,152       12,075,152          11,926,153      -1.23%     -1.23%
Fines & Forfeits                        54,838             9,454            9,454              10,000     100.00%    100.00%
Miscellaneous                          466,238            34,000           34,000              25,000     -26.47%    -26.47%
Interfund Transfers                          -                 -                -                    -          -          -
Other Sources                          290,508                 -                -                    -          -          -
TOTAL SOURCES                 $     13,178,820    $   16,596,606     $ 18,463,411     $    18,499,401      11.46%      0.19%


                                  FY 2009              FY 2010         FY 2010             FY 2011       % Change % Change
                                  Actual              Adopted         Am ended            Proposed         FY 2011 FY 2011
Expense Category               Expenditures            Budget          Budget              Budget         Adopted Am ended
Appropriations
Personnel                      $     5,652,652    $      7,289,720   $    7,289,720   $     7,468,858        2.46%     2.46%
Operating                            2,307,603           2,837,871        2,858,430         2,873,354        1.25%     0.52%
Capital 1                              852,537             671,600          718,042           457,575      -31.87%   -36.27%
Debt Service                           593,147             659,897          659,897           573,907      -13.03%   -13.03%
Other & Transfers Out                5,040,136           1,279,306        1,279,306         1,090,000      -14.80%   -14.80%

Reserves                                      -        3,858,212        5,658,016           6,035,707      56.44%     6.68%
TOTAL USES                    $      14,446,075   $   16,596,606     $ 18,463,411     $    18,499,401      11.46%     0.19%


1
    2009 includes expenditures for capitalized assets.
                                  FY 2009              FY 2010         FY 2010             FY 2011       % Change % Change
                                  Actual              Adopted         Am ended            Proposed         FY 2011 FY 2011
Program                        Expenditures            Budget          Budget              Budget         Adopted Am ended
PW Administration 2            $       869,759    $      895,725     $    1,025,576   $       934,340       4.31%     -8.90%
                          3
Stormw ater Operations              11,847,779        14,038,851         15,683,291        15,885,253      13.15%      1.29%
Surface Water Mgmt 4                    547,048          314,191          314,027             342,552       9.03%      9.08%
Environmental Division                1,047,877        1,259,857        1,352,535           1,250,775      -0.72%     -7.52%
Financial Services 5                    133,612           87,982           87,982              86,481      -1.71%     -1.71%
TOTAL USES                    $      14,446,075   $   16,596,606     $ 18,463,411     $    18,499,401      11.46%      0.19%



2
    Division also partially funded in the General and Water & Sew er Funds.
3
    Includes 2009 Non Program expenditures comprised of Other Post Employment Benefit costs, uncollectible
accounts, depreciation, principal payments, discount/premium amortization, gain/loss on disposals, and fixed asset
acquisitions. The FY 2010 canal maintenance/dredging program w ill be funded 100% by stormw ater fees.
4
    Includes 2009 Non Program expenditures for depreciation.
5
 Amounts represent only Stormw ater portion of Financial Services; also see General, Lot Mow ing & Water/Sew er Fund
sections.




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                                 Stormwater Capital Projects

                                FY 2009           FY 2010            FY 2010            FY 2011     % Change % Change
                                Actual            Adopted           Am ended           Proposed      FY 2011  FY 2011
Revenue Category               Revenues            Budget            Budget             Budget       Adopted Am ended
Balances Forw ard          $              -   $             -   $              -   $              -         -        -
Estimated Revenue:
Intergovernmental                         -                -                 -                   -          -        -
Miscellaneous                       71,519                 -                 -                   -          -        -
Interfund Transfer               3,300,000         1,149,455         1,149,455           1,090,000     -5.17%   -5.17%
Other Sources                             -                -                 -                   -          -        -
TOTAL SOURCES              $     3,371,519    $    1,149,455    $    1,149,455     $     1,090,000     -5.17%   -5.17%

                               FY 2009            FY 2010            FY 2010            FY 2011      % Change % Change
                               Actual             Adopted           Am ended           Proposed       FY 2011  FY 2011
Expenditure Category        Expenditures           Budget            Budget             Budget        Adopted Am ended
Appropriations
Personnel            $                   -    $            -    $            -     $             -          -        -
Operating                                -                 -                 -                   -          -        -
Capital 1                          852,537         1,145,455         1,145,455           1,090,000     -4.84%   -4.84%
Debt Service                             -                 -                 -                   -          -        -
Other                              209,698                 -                 -                   -          -        -

Reserves                                  -                -                 -                   -          -        -
TOTAL USES                 $     1,062,235    $    1,145,455    $    1,145,455     $     1,090,000     -4.84%   -4.84%
1
 2009 includes expenditures for capitalized assets
                               FY 2009          FY 2010           FY 2010             FY 2011    % Change % Change
                               Actual          Adopted           Am ended            Proposed     FY 2011  FY 2011
Program                     Expenditures        Budget            Budget              Budget      Adopted Am ended
Drainpipe Improvements $           598,262 $ 1,059,455          $ 1,059,466        $   1,000,000    -5.61%   -5.61%
Env. Resources -Land                13,795          90,000            90,000              90,000     0.00%    0.00%
Env. Resources -Building                  -              -                 -                   -         -        -
Utility Ext-Stormdrain Imp.        237,622               -                 -                   -         -        -
Surfside Stormdrain Imp.               824               -                 -                   -         -        -
North Central Loop                   2,034               -                 -                   -         -        -
Non Program 2                      209,698                 -                 -                   -          -        -
TOTAL USES                 $     1,062,235    $    1,149,455    $    1,149,466     $     1,090,000     -5.17%   -5.17%
2
    Non Program expenses: depreciation.




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                                  Charter School Authority
The Charter School Fund is used to account for the operations of the City of Cape Coral Charter
School Authority as agreed to in a contract with the Lee County School District to establish a charter
school system.
                                FY 2009          FY 2010           FY 2010              FY 2011           % Change      % Change
                                 Actual         Adopted           Am ended             Proposed            FY 2010       FY 2010
Revenue Category               Revenues          Budget            Budget               Budget             Original     Am ended
Balances Forw ard          $              -   $   1,126,555     $   1,126,555      $              -              -            -
Estimated Revenue:
Federal Direct                  366,807                    -             27,678                   -             -            -
State Sources                11,486,736           13,846,328         14,081,918                   -             -            -
State Sources-VPK               245,466              293,509            293,509                   -             -            -
Captial Outlay                1,054,254            1,140,000          1,140,000                   -             -            -
Other Revenue                   397,271              602,531            640,689                   -             -            -
Interest                              -                    -                  -                   -             -            -
Total                      $ 13,550,534       $   17,008,923    $    17,310,349    $              -             -            -


                        FY 2009                    FY 2010            FY 2010           FY 2011            % Change      % Change
                         Actual                   Adopted            Am ended          Proposed             FY 2010       FY 2010
Expenditure Category Expenditures                  Budget             Budget            Budget              Original     Am ended
Appropriations
Personnel             $  8,265,272            $    9,989,050     $    10,262,798                      -             -            -
Operating                4,862,282                 5,156,436           5,184,114                      -             -            -
Capital Outlay             168,715                   560,915             560,915                      -             -            -
Other Expenses             361,694                   228,781             228,781                      -             -            -
Reserves                         -                 1,073,741           1,073,741                      -             -            -
Total                      $ 13,657,963       $   17,008,923     $    17,310,349   $          -                     -            -

                              FY 2009            FY 2010            FY 2010           FY 2011              % Change      % Change
                               Actual           Adopted            Am ended          Proposed               FY 2010       FY 2010
Program                    Expenditures          Budget             Budget            Budget                Original     Am ended
Basic Instruction           $  6,642,704      $   7,907,858      $   8,209,284     $         -                    -            -
Exceptional                      295,820            333,095            333,095               -                    -            -
Guidance Services                175,945            235,596            235,596               -                    -            -
Health Services                   74,283             87,351             87,351               -                    -            -
Other Pupil Services             100,093            109,117            109,117               -                    -            -
Instructional Media Serv         316,031            300,437            300,437               -                    -            -
Board                              3,599                  -                  -               -                    -            -
General Administration            98,767             80,702             80,702               -                    -            -
School Administration            852,628          1,184,813          1,184,813               -                    -            -
Facilities Acq & Constr                -             29,663             29,663               -                    -            -
Fiscal Services                181,731               200,000             200,000              -                     -            -
Food Services                  340,957               436,031             436,031              -                     -            -
Data Processing Service        174,923               171,399             171,399              -                     -            -
Pupil Transportation Serv      564,543               576,388             576,388              -                     -            -
Operation of Plant           2,922,362             3,403,506           3,403,506              -                     -            -
Maintenance of Plant           529,934               671,695             671,695              -                     -            -
VPK                            194,370                     -                   -              -                     -            -
Debt                           189,273               207,531             207,531              -                     -            -
Reserves                              -            1,073,741           1,073,741              -                     -            -
Total                     $ 13,657,963        $   17,008,923     $    17,310,349   $          -                     -            -

The FY 2011 Operating Budget for the Charter School System w ill not be approved by the Governing Board until
August 2010. Upon approval, it w ill be included in the City's Operating Budget during the budget public hearings.




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                                                    Yacht Basin
The Yacht Basin is responsible for providing wet slip storage for deep-water recreational boats and
provides regular access from the freshwater canals to saltwater canals and the Gulf of Mexico. The
basin offers over 99 slips for monthly and transient dockage.



                                  FY 2009         FY 2010           FY 2010          FY 2011    % Change % Change
                                  Actual          Adopted          Am ended         Proposed     FY 2010  FY 2010
Revenue Category                 Revenues          Budget           Budget           Budget     Adopted Am ended
Balances Forw ard      $                    -   $    885,500     $     759,647    $     833,278    -5.90%    9.69%
Estimated Revenue:
Charges for Service                  302,465           292,900          292,900           304,364      3.91%      3.91%
Miscellaneous Revenues                 5,981             8,000            8,000                 -   -100.00%   -100.00%
Interfund Transfers                        -                 -                -                 -          -          -
Other Sources                         16,143                 -                -                 -          -          -
TOTAL SOURCES          $             324,589    $    1,186,400   $    1,060,547   $     1,137,642     -4.11%      7.27%



                                 FY 2009            FY 2010           FY 2010          FY 2011      % Change % Change
                                 Actual             Adopted          Am ended         Proposed       FY 2010  FY 2010
Expense Category              Expenditures           Budget           Budget           Budget       Adopted Am ended
Appropriations
Personnel                    $       121,117    $     125,043    $      125,043   $      113,241      -9.44%     -9.44%
Operating                            164,092          139,501           142,517          114,688     -17.79%    -19.53%
Capital 1                                  -                -            17,298            7,453           -    -56.91%
Debt Service                               -                -                 -                -           -          -
Depreciation                               -                -                 -                -           -          -
Other & Transfers Out                      -                -                 -                -           -          -


Reserves                                   -           921,856          775,689           902,260        98%     116%
TOTAL USES                   $       285,209    $    1,186,400   $    1,060,547   $     1,137,642     -4.11%     7.27%
1
    Includes expenditures for capitalized assets.


                                FY 2009           FY 2010           FY 2010          FY 2011    % Change % Change
                                Actual            Adopted          Am ended         Proposed     FY 2010  FY 2010
Program                      Expenditures          Budget           Budget           Budget     Adopted Am ended
Yacht Basin                  $      282,281     $   1,161,500    $ 1,035,647      $   1,122,562    -3.35%    8.39%
Rosen Park                   $        2,928     $      24,900    $      24,900    $      15,080   -39.44%  -39.44%
Chantrey Canal                            -                 -                -                -         -         -
Non-program 2                              -                 -                -                 -          -         -
TOTAL USES                   $       285,209    $    1,186,400   $    1,060,547   $     1,137,642     -4.11%     7.27%
2
    Non Program expenses: uncollectable accounts, depreciation, other post-employment benefits & gain/loss on disposals.




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                                        CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget




                                                    Golf Course
The Coral Oaks Golf Course provides for a year-round municipal golf facility to include Clubhouse,
Greens, and Restaurant operations.



                                  FY 2009           FY 2010              FY 2010            FY 2011     % Change % Change
                                  Actual            Adopted             Am ended           Proposed      FY 2010  FY 2010
 Revenue Category                Revenues            Budget              Budget             Budget      Adopted Am ended
 Balance Forw ard       $                   -   $             -     $              -   $              -         -         -
 Estimated Revenue:
 Charges for Service               2,122,241         2,347,914           2,362,914           2,242,087     -4.51%     -5.11%
 Miscellaneous Revenues                  860             7,500               7,500               7,500      0.00%      0.00%
 Interfund Transfers                       -           129,851             129,851                   -   -100.00%   -100.00%
 Other Sources                             -                 -                   -                   -          -          -
 TOTAL SOURCES          $          2,123,101    $    2,485,265      $    2,500,265     $     2,249,587     -9.48%    -10.03%



                                 FY 2009            FY 2010              FY 2010            FY 2011      % Change % Change
                                 Actual             Adopted             Am ended           Proposed       FY 2010  FY 2010
 Expense Category             Expenditures           Budget              Budget             Budget       Adopted Am ended
 Appropriations
 Personnel                   $     1,310,579    $    1,218,339      $    1,218,339     $     1,219,276      0.08%      0.08%
 Operating                         1,267,285         1,043,672           1,060,132           1,026,764     -1.62%     -3.15%
 Capital 1                                 -            86,762              96,431                   -   -100.00%   -100.00%
 Debt Service                          6,773            93,910              93,910                   -   -100.00%   -100.00%
 Depreciation                              -                 -                   -                   -          -          -
 Other & Transfers Out                     -                 -                   -                   -          -          -

 Reserves                                   -          42,582               31,453              3,547     -91.67%    -88.72%
 TOTAL USES                  $     2,584,637    $    2,485,265      $    2,500,265     $     2,249,587     -9.48%    -10.03%
1
    Includes expenditures for capitalized assets.


                                FY 2009           FY 2010              FY 2010            FY 2011    % Change % Change
                                Actual            Adopted             Am ended           Proposed     FY 2010  FY 2010
 Program                     Expenditures          Budget              Budget             Budget     Adopted Am ended
 Greens                      $    1,235,672     $     971,873       $     978,549      $     891,462    -8.27%   -8.90%
 Clubhouse                        1,073,448         1,216,596           1,222,471          1,070,226   -12.03%  -12.45%
 Restaurant                         275,517           296,796             299,245            287,899    -3.00%   -3.79%
 Non-Program 2                             -                 -                   -                   -          -          -
 TOTAL USES                  $     2,584,637    $    2,485,265      $    2,500,265     $     2,249,587     -9.48%    -10.03%
2
    Non Program expenses: depreciation, other post-employment benefits and inventory adjustments.




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                                   CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget



                              Internal Service Funds
Internal Loan – The Internal Loan Fund is to account for the Commercial Paper Program

Workers‟ Compensation Insurance – The Internal Service Fund of Workers‟ Compensation
Insurance is to account for the self-insurance of workers compensation

Property Liability Insurance – The Internal Service Fund of Property Liability Insurance is to account
for the self-insurance liability.

                                               Operating Budget
                             FY 2009           FY 2010            FY 2010            FY 2011       % Change   % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Revenue Category            Revenues           Budget             Budget             Budget        Adopted    Am ended
Balances Forw ard       $              -   $ 10,871,233      $ 14,121,418       $     9,415,490     -13.39%      -33.32%
Estimated Revenue:
Charges for Services          5,412,684         5,092,362          5,092,362          5,327,200       4.61%        4.61%
Interest                      6,123,147         9,551,480          9,551,480         10,046,229       5.18%        5.18%
Interfund Transfers           2,006,099         2,006,099          2,006,099                   -   -100.00%     -100.00%
Other                                 -               -                 -                     -           -            -
TOTAL SOURCES           $    13,541,930    $ 27,521,174      $ 30,771,359       $    24,788,919      -9.93%      -19.44%


                             FY 2009           FY 2010            FY 2010            FY 2011       % Change   % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Expenditure Category     Expenditures          Budget             Budget             Budget        Adopted    Am ended
Appropriations
Personnel1              $        17,176    $     265,803     $      265,803     $      276,891        4.17%        4.17%
Operating                     6,766,876         5,219,570          5,224,470          6,633,786      27.09%      26.98%
Capital                                -                 -                  -                  -          -              -
Debt Service                  6,908,329         9,152,941          9,152,941         10,027,793       9.56%        9.56%
Other                         5,702,783                  -                  -                  -          -              -


Reserves                              -      12,882,860        16,128,145             7,850,449     -39.06%      -51.32%
TOTAL USES              $    19,395,164    $ 27,521,174      $ 30,771,359       $    24,788,919      -9.93%      -19.44%

1. Risk Management personnel and related operating costs moved from the General Fund Human Resources. Risk Manager
is charged to Workers' Comp Fund; HR Claims Examiner charged to Property/Liability Fund; and HR Risk Generalist
is split 50%/50% betw een the tw o funds.

                             FY 2009           FY 2010            FY 2010            FY 2011       % Change   % Change
                             Actual            Adopted           Am ended           Proposed        FY 2010    FY 2010
Program                  Expenditures          Budget             Budget             Budget        Adopted    Am ended
Internal Loan Fund      $     7,400,742    $ 15,171,238      $ 15,171,238       $    10,028,029     -33.90%      -33.90%
Workers' Comp Ins             9,917,740         8,095,298          9,524,836          9,702,860      19.86%        1.87%
Property/Liab. Ins            2,076,682       4,254,638         6,075,285             5,058,030      18.88%      -16.74%
TOTAL USES              $    19,395,164    $ 27,521,174      $ 30,771,359       $    24,788,919      -9.93%      -19.44%




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                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget




                        Asset Improvement Program
The City of Cape Coral Asset Improvement Program is a comprehensive program including a
summary of assets owned by the City coupled with the condition and future plans for those assets.
The Asset Improvements Program budgetary process encompasses the integration of revenues and
expenditures along with, program policy issues included in the City‟s long range planning process.

The goals and objectives of the Program are:

    to increase efficiency of City operations by maintaining assets in acceptable condition.

    to recommend an annual level of combined expenditures for capital, major maintenance and
     equipment replacement to aid in the stabilization of property tax levies from year to year.

    to identify assets no longer needed by the City and assess the salvage/recoverable value of
     those assets, if any.

    to reduce utility and maintenance costs by identifying improvements that will result in annual
     cost savings.

    to suggest a long-term plan for each asset.

    to identify a plan for proposed maintenance and replacement of existing assets and
     acquisition of new assets which is based on a reasonable expectation of what the City can
     afford.

    to be an on-going tool for annual asset tracking, update the asset inventory and re-assess
     long-term plans.

                                            Program Summary

Funded Improvements

The funding requirements of the Asset Improvements Program for FY 2011-2016 are summarized
below:

        ASSET IMPROVEMENT PROGRAM
                                                       2011              2012-2016           Total

        Capital Improvement Program
         Public Buildings                        $               -   $              -   $              -
         Parks & Recreation                                      -                  -                  -
         Stormwater                                     1,090,000          5,475,000          6,565,000
         Transportation                                 4,941,805         19,473,617         24,415,422
         Utilities                                     14,780,650         32,696,500         47,477,150
        Total Capital Improvement Program              20,812,455         57,645,117         78,457,572
        Capital Vehicle Program                           856,388         26,864,100         27,720,488
        Capital Equipment Program                       3,151,900         34,363,618         37,515,518
        Capital Maintenance Program                     9,210,046         69,275,407         78,485,453
        TOTAL EXPENDITURES                       $     34,030,789    $   188,148,242    $   222,179,031




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                               CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget

The program presents a structured plan to promote orderly growth patterns and capital
improvements in the following manner:

 Compliance with the capital improvement element of the Comprehensive Plan.


The ability for the City to finance these needs and remain in compliance with the Comprehensive
Plan will be a major directive in future City budgets.

Unfunded Improvements

Identified but unfunded improvement projects total $1.283 billion. A list of unfunded improvement
projects can be found on pages 193-196.


Elements of the Program

The Asset Improvements Program integrates the Capital Improvements Program, Capital Equipment
Program, Capital Vehicle Program and major maintenance projects and the funding required for
these elements into an overall financial management plan. Pursuant to City Charter Section 7.05,
the City Manager must prepare and submit annually to Council a six-year Program. The Council by
resolution adopts the Program with or without amendments after public hearings and on or before
the first day of September of each year. The Program recognizes charter requirements by
developing the capital improvements element within the required time frame.

Program Calendar

December-January       Departments prepare and submit program elements to Financial Services

February-June          Program integrated into annual budget preparation

July                   Program presented to City Council
                       Program revised and adopted in accordance with public hearing review

Definitions

The terms delineated below are used to distinguish types of assets.

Capital Improvement – new construction, acquisition of assets and one-time projects which have a
value greater than $50,000 and an expected life longer than one year and are not vehicles or
equipment.

Equipment – assets used in an operation or activity with a cost greater than $1,000, an expected life
longer than one year, and are not vehicles. Included are assets generally related to electronic data
processing, including but not limited to laptop computers, certain software, printers, modems, and
related accessories.

Vehicles – assets which can generally be described as vehicles or rolling stock that have an
expected life greater than one year and cost greater than $1,000.

On-going Maintenance – regular maintenance performed on at least an annual basis that should be
included in departmental operating budgets.




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                                CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget

Limits of the Program

The Program includes projected asset replacement, acquisition and maintenance expenses related
to City assets for the period from FY 2011–2016. The Program addresses projected asset needs
while still operating within projected financial constraints. City staff makes every effort to develop
reasonable, educated estimates of the priority of asset expenditure needs.

The City‟s Capital Vehicle program for years 2011–2016 is primarily based on replacement costs.
The limited funding for both new and replacement vehicles has forced staff to focus on maintaining
the essential elements of our existing fleet, rather than expansion. To this end, the Fleet Manager
reviews the life expectancy criteria against the actual maintenance record of each vehicle scheduled
for replacement (see attached chart). Where indicated, some exceptions are approved and vehicles
can be kept in service subject to ongoing review.

The on-going maintenance referenced in the Program consists of a description of the general types
of items accounted for as maintenance expenses associated with individual assets. In most cases,
departments that manage the assets include maintenance expenses for several assets in one line
item in their annual budget. City staff attempts to itemize utility and maintenance costs by asset on
the individual data pages to be maintained by the City which are included in the Program.

The national and local economies continue to exercise significant impact upon local government
funding ability. The aforementioned projects are important to the City and need to proceed. In the
event of unanticipated deterioration of the economy, the City must be prepared to re-adjust the
scheduling of projects within the six-year program in recognition of changing financial realities.


Relationship to Comprehensive Plans

The Capital Improvements element of the Asset Improvements Program, Comprehensive Plan,
Utility Master Plan and Engineering/Feasibility Studies, and various neighborhood plans are
intended to be mutually supportive. The Comprehensive Plan/Utility Master Plan and Neighborhood
Plans identify the areas of the City suitable for development and rehabilitation and the public
facilities they will require. The Capital Program translates these requirements into capital projects
designed to support the goals and policies of the aforementioned plans. In this way, neighborhood
improvements and development projects are guided by the provision of adequate public facility
capacities, and support is provided for recommended levels of development. By encouraging further
development and rehabilitation in the directions indicated by the Comprehensive Plan/Utility Master
Plan/Neighborhood Plans, the Capital Program can facilitate orderly growth and circulation patterns
in the best interests of the citizens of Cape Coral.

On February 13, 1989, the City of Cape Coral adopted its Comprehensive Plan in accordance with
Florida Statutes, Chapter 163, Part II. Since that time, the plan has been amended four times.

The Comprehensive Plan consists of goals, objectives, policies, supporting documentation, and a
Future Land Use Map that work in concert to guide future growth and development in Cape Coral.

      The Comprehensive Plan contains 11 elements:
      Capital Improvement Element
      Coastal Management Element
      Conservation Element
      Housing Element
      Future Land Use Element
      Infrastructure Element


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                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget

      Intergovernmental Coordination Element
      Mass Transit Element
      Ports, Aviation and Related Facilities Element
      Recreation and Open Space Element
      Traffic Circulation Element

Each element contains one or more goals. In order to achieve said goal, the City has adopted a
series of short-term goals called objectives. These objectives are met by the implementation of
policies – measurable and specific programs that are in essence the building blocks of the plan.

Rule 9J-5.005(7) requires that the City establish procedures to monitor, evaluate, and update its
Comprehensive Plan in the preparation of its six-year evaluation and appraisal reports. This
requirement is in addition to the annual procedures established in the Comprehensive Plan‟s Capital
Improvements Element. The FY 2011 – 2016 Capital Improvements Program will be submitted in
compliance with requirements of the City‟s Capital Improvements Element of the Comprehensive
Plan.

Community Issues

The Capital Improvements Program is impacted by a number of community issues that have a direct
relationship to sustainability of the community and the quality of life in our City. Some of the issues
that have the most significant impact on the Program are the need to provide utility services, public
safety, upgrades to transportation infrastructure, parks and recreational opportunities, and
stormwater management.

Utility Service - The Capital Program includes approximately $47.5 million for the design and
construction of utility improvements, $2.8 million for vehicles and equipment, and $2.4 million for on-
going maintenance.

Public Safety – In order to provide the community with adequate services in the area of public safety,
the police and fire departments must upgrade and expand facilities, technology and vehicles. As the
community grows, public safety facilities must be added and/or renovated as well as upgrading
equipment to include computer and communication systems to keep up with changing technology.
Over the next six years, $22.1 million will be required for the capital in the public safety departments
to provide a high level of service to the community.

Transportation Infrastructure – The transportation infrastructure consists of over 3,110 lane miles of
paved streets.     Roadways are repaired through an on-going local road re-surfacing program.
Additionally, roadway modifications are made based on changing traffic patterns to include new or
widened streets as well as sidewalks and bike lanes. Included in this Program are $24.4 million for
capital projects and $1.1 million for on-going maintenance.

Parks and Recreational Opportunities – The City owns and operates a municipal golf course, a
waterpark, a swimming pool, a yacht basin, two senior centers, an arts studio, a special populations
facility, tennis and racquetball facilities, a beach, twenty-five developed parks and thirty undeveloped
parks. This program includes $2.1 million for on-going maintenance and $195,000 in capital
equipment associated with the replacement of sand filters at the waterpark in FY 2011.

Stormwater Management - Effective management of the City‟s drainage system and compliance with
stormwater quality regulations will require an investment of approximately $13.9 million over the next
six years.




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                             CITY OF CAPE CORAL, FLORIDA
                        FY 2010-2011 City Manager’s Proposed Budget


Impact on Operating Budget/Debt Service

The relationship between the Capital Improvements Program and the annual operating budget/debt
service obligations is often misunderstood. The Capital Program has two direct impacts on the
operating budget. The primary impact is reflected in the various debt service accounts.

Assuming an average interest rate of 6.0% and $1 million of bonds issued, the following table
delineates debt service costs.

                              TOTAL PAYMENT            PRINCIPAL         INTEREST

       Year
        1                    $           80,000    $        50,000   $       30,000
        2                               107,000             50,000           57,000
        3                               104,000             50,000           54,000
        4                               101,000             50,000           51,000
        5                                98,000             50,000           48,000
        6                                95,000             50,000           45,000
        7                                92,000             50,000           42,000
        8                                89,000             50,000           39,000
        9                                86,000             50,000           36,000
       10                                83,000             50,000           33,000
       11                                80,000             50,000           30,000
       12                                77,000             50,000           27,000
       13                                74,000             50,000           24,000
       14                                71,000             50,000           21,000
       15                                68,000             50,000           18,000
       16                                65,000             50,000           15,000
       17                                62,000             50,000           12,000
       18                                59,000             50,000            9,000
       19                                56,000             50,000            6,000
       20                                53,000             50,000            3,000

                     TOTAL $          1,600,000    $     1,000,000   $      600,000




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                                CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget

Equipment Life Expectancy Chart

Vans (Gas)                                                  8     years and/or 100,000 miles

Auto (Sub-Compact)                                          8     years and/or 100,000 miles
Auto (Mid and Full Size)                                   10     years and/or 100,000 miles
Auto (Police/Fire Administration)                          10     years and/or 100,000 miles
Auto (Police Patrol)                                        5     years and/or 140,000 miles

Pickup (Gas)                                                8     years and/or 100,000 miles

Truck (Medium/Gas)                                          8     years and/or 140,000 miles
Truck (Medium/Diesel)                                       8     years and/or 140,000 miles
Truck (Heavy/Diesel)                                        8     years and/or 140,000 miles
Truck (Fire/Brush)                                          5     years (Aluminum Tank)
Truck (Fire/Custom Pumper)                                 16     years (Aluminum Tank)
Truck (Fire/Aerial Ladder-Platform)                        16     years (Aluminum Tank)

Farm Tractor                                                6     years and/or 6,000 hours

Construction/Road Equipment                                 8     years and/or 8,000 hours

Street Sweeper/Vacuum                                       4     years and/or 8,000 hours

Attachments (Bat-wing/Bush Hog/Flail)                       6     years

Small Equipment, Industrial (Mower/Generator/Pump/Saw)      4     years

Small Equipment Homeowner (Mower/Edger/Generator/Pump)      4     years

Trailer, Light                                              5     years
Trailer, Heavy                                              7     years

Excavator, Grinder, Long Reach, Dredge, Motor Grader         8    years




                                              184
                   CITY OF CAPE CORAL, FLORIDA
               FY 2010-2011 City Manager’s Proposed Budget



          ASSET IMPROVEMENTS PROGRAM
                  FY 2011– FY 2016
                Expenditures by Program Area



                                                         Vehicle Program
                                                             14.17%
Improvements
  Program
   40.06%
                                                                                 Equipment Program
                                                                                      19.37%




                                                                  Maintenance
                                                                Program 26.40%



                          FUNDING SOURCES




                     General Revenues                     Revenue from Operations
                          26.1%                                   45.4%




 Gas Tax
  6.2%




 Grants
  0.5%              Impact &
                   Betterment                   Debt &
                      0.4%                Assessment Proceeds
                                                21.4%




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                                             CITY OF CAPE CORAL, FLORIDA
                                      FY 2010-2011 City Manager’s Proposed Budget

                                              Asset Improvement Program Tables

ASSET IMPROVEMENT PROGRAM
                                            2011             2012             2013             2014             2015              2016             TOTAL

Capital Improvement Program
 Public Buildings                      $          - $          - $          - $          - $          - $            - $           -
 Parks & Recreation                               -            -            -            -            -              -             -
 Stormwater                              1,090,000    1,095,000    1,095,000    1,095,000    1,095,000      1,095,000     6,565,000
 Transportation                          4,941,805    2,926,498    3,575,643    4,028,348    4,499,548      4,443,580    24,415,422
 Utilities                              14,780,650    2,402,500    3,380,500   11,662,000   12,125,000      3,126,500    47,477,150
Total Capital Improvement Program       20,812,455    6,423,998    8,051,143   16,785,348   17,719,548      8,665,080    78,457,572
Capital Vehicle Program                    856,388    4,321,064    4,083,652    5,504,898    6,026,247      6,928,239    27,720,488
Capital Equipment Program                3,151,900    6,560,893    8,507,588    5,697,183    6,422,682      7,175,273    37,515,518
Capital Maintenance Program              9,210,046   12,436,252   13,600,801   13,846,570   14,274,383     15,117,401    78,485,453
TOTAL EXPENDITURES                     $34,030,789 $29,742,206 $34,243,184 $41,833,999 $44,442,860        $37,885,993 $222,179,031



SUMMARY OF SOURCE REVENUES
                                            2011             2012             2013             2014             2015              2016             TOTAL

Alarm Fees                             $       8,180    $       8,466    $       8,762    $       9,068    $       9,386    $        9,715    $       53,577
All Hazards                                   42,778           44,259           45,794           47,375           49,017            50,713           279,936
Assessment Debt                               30,010          105,486          105,486          105,486          105,486           105,486           557,440
Building Fees                                       -           4,394                 -                -          72,141                  -           76,535
Fire Impact Fees                                    -                -                -                -         592,250           627,785         1,220,035
Five Cent Gas Tax                            700,000        1,200,000        1,900,000        2,300,000        2,600,000         2,600,000        11,300,000
Five Cent; Road Impact; TIF; County        2,960,625                 -                -                -                -                 -        2,960,625
General Fund                             4,926,693      13,489,953       14,069,756       14,234,274       13,893,531           16,523,323        77,137,529
Golf Course Revenues                       958,382       1,079,477        1,104,523        1,037,116        1,134,047            1,111,205         6,424,750
Grants ( Federal, State, Local )                  -         60,000           60,000           60,000           60,000               60,000           300,000
Lot Mowing Fees                            229,215         116,068          550,958            3,010           21,489               14,904           935,644
Program Revenues                            67,040         549,620          493,378          639,375          297,001              184,880         2,231,294
Six Cent Gas Tax                         1,281,180       1,726,498        1,675,643        1,728,348        1,899,548            1,843,580        10,154,797
Stormwater Revenues                      2,376,031       3,525,164        2,986,835        2,948,001        3,476,511            3,606,561        18,919,103
Water/Sewer User Fees                    9,750,103       7,547,835       10,919,874       18,466,669       19,918,876           10,892,744        77,496,101
Water & Sewer Debt                      10,300,000                -                -                -                -                    -       10,300,000
Waterpark Revenues                         394,427         278,677          265,677          248,877          307,177              248,697         1,743,532
Yacht Basin Revenues                         6,125           6,310           56,498            6,400            6,400                6,400            88,133

TOTAL SOURCE REVENUES                  $34,030,789 $29,742,206 $34,243,184 $41,833,999 $44,442,860                              $37,885,993 $222,179,031




                                                                         186
                                               CITY OF CAPE CORAL, FLORIDA
                                        FY 2010-2011 City Manager’s Proposed Budget



                                                EQUIPMENT PROGRAM FY 2011 - 2016

SUMMARY OF REVENUES
                                                         FY 2011        FY 2012       FY 2013       FY 2014       FY 2015       FY 2016           TOTAL
                        Al l Ha za rds                 $      3,278   $     3,376   $     3,480   $     3,580   $     3,690   $     3,800   $    21,204
                        Bui l di ng Fees                          -         4,394             -             -             -             -         4,394
                        Genera l Fund                       250,267     4,037,882     3,702,736     2,417,665     2,805,171     3,722,575    16,936,295
                        Gol f Cours e Revenues                    -        75,700        91,519         3,000        68,917             -       239,136
                        Gra nts (Federa l , Sta te, Loca l )      -        60,000        60,000        60,000        60,000        60,000       300,000
                        Lot Mowi ng Fees                    181,727       113,338       548,091             -        18,329         2,555       864,040
                        Progra m Revenues                         -       156,190       156,300        50,900        72,250        24,000       459,640
                        Stormwa ter Revenues                263,075       642,035       688,925       452,095       419,000     1,294,350     3,759,480
                        Wa ter/Sewer Us er Fees         2,258,553       1,441,978     3,213,537     2,669,443     2,936,325     2,050,993    14,570,829
                        Wa terpa rk Revenues                195,000        26,000        43,000        40,500        39,000        17,000       360,500
                        TOTAL                         $ 3,151,900     $ 6,560,893   $ 8,507,588   $ 5,697,183   $ 6,422,682   $ 7,175,273   $37,515,518


SUMMARY BY DEPARTMENT
                                                    FY 2011               FY 2012       FY 2013       FY 2014       FY 2015       FY 2016         TOTAL
                        Ci ty Counci l            $         -         $         -   $         -   $         -   $         -   $         -   $         -
                        Ci ty Attorney                      -                   -             -             -             -             -             -
                        Ci ty Ma na ger                     -               2,500             -         2,500             -             -         5,000
                        Ci ty Audi tor                      -               2,500             -             -             -             -         2,500
                        Informa ti on Technol ogy      55,000           2,613,000     1,965,000     1,350,500     1,678,000     2,158,000     9,819,500
                        Ci ty Cl erk                        -              14,000        21,900             -        17,000             -        52,900
                        Fi na nci a l Servi ces             -              61,250        23,750        16,250        19,750        17,750       138,750
                        Huma n Res ources                   -               6,140        18,630             -        19,404             -        44,174
                        Communi ty Devel opment             -               6,591             -             -             -             -         6,591
                        Pol i ce                            -             399,000       344,000       350,000       342,000       287,000     1,722,000
                        Fi re                          13,978             384,610       486,925       301,745       296,722       388,841     1,872,820
                        Pa rks & Recrea ti on         195,000             420,290       601,419       315,400       609,767       413,200     2,555,076
                        Publ i c Works              2,887,922           2,641,012     5,035,964     3,350,788     3,430,039     3,900,482    21,246,207
                        Government Servi ces                -              10,000        10,000        10,000        10,000        10,000        50,000
                        TOTAL                     $ 3,151,900         $ 6,560,893   $ 8,507,588   $ 5,697,183   $ 6,422,682   $ 7,175,273   $37,515,518




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                                             CITY OF CAPE CORAL, FLORIDA
                                       FY 2010-2011 City Manager’s Proposed Budget



                                                  VEHICLE PROGRAM FY 2011 - 2016

SUMMARY OF REVENUES
                                                       FY 2011        FY 2012       FY 2013       FY 2014     FY 2015         FY 2016          TOTAL
                        Bui l di ng Fees           $          -   $         -   $         -   $         -   $    72,141   $         -   $     72,141
                        Fi re Impa ct Fees                    -             -             -             -       592,250       627,785      1,220,035
                        Genera l Fund                    70,000     3,011,043     3,122,130     4,631,690     3,635,072     4,857,454     19,327,390
                        Gol f Cours e Revenues                -        20,000             -             -             -             -         20,000
                        Lot Mowi ng Fees                 44,888             -             -             -             -             -         44,888
                        Progra m Revenues                     -       185,000        28,000       162,000        27,000             -        402,000
                        Stormwa ter Revenues            179,500       902,500       273,000       424,500       938,500       142,000      2,860,000
                        Wa ter/Sewer Us er Fees         562,000       202,521       660,522       286,708       731,283     1,301,000      3,744,034
                        Wa terpa rk Revenues                  -             -             -             -        30,000             -         30,000
                        TOTAL                     $     856,388   $ 4,321,064   $ 4,083,652   $ 5,504,898   $ 6,026,247   $ 6,928,239   $ 27,720,488


SUMMARY BY DEPARTMENT
                                                       FY 2011        FY 2012       FY 2013       FY 2014       FY 2015       FY 2016          TOTAL
                        Ci ty Counci l            $           -   $         -   $         -   $         -   $         -   $         -   $          -
                        Ci ty Attorney                        -             -             -             -             -             -              -
                        Ci ty Ma na ger                       -             -             -             -             -             -              -
                        Ci ty Audi tor                        -             -             -             -             -             -              -
                        Informa ti on Technol ogy             -             -        19,000             -             -             -         19,000
                        Ci ty Cl erk                          -             -        25,000        25,000             -             -         50,000
                        Fi na nci a l Servi ces               -        25,000             -        25,000             -             -         50,000
                        Huma n Res ources                     -             -             -             -             -             -              -
                        Communi ty Devel opment               -             -             -        99,001       245,047             -        344,048
                        Pol i ce                              -     1,350,000     1,400,000     1,400,000     1,500,000     1,400,000      7,050,000
                        Fi re                            70,000       644,462       745,000     1,667,850     1,709,300     3,054,767      7,891,379
                        Pa rks & Recrea ti on                 -       602,000       480,000       505,000       517,000       410,000      2,514,000
                        Publ i c Works                  786,388     1,699,602     1,414,652     1,783,047     2,054,900     2,063,472      9,802,061
                        Government Servi ces                  -             -             -             -             -             -              -
                        TOTAL                     $     856,388   $ 4,321,064   $ 4,083,652   $ 5,504,898   $ 6,026,247   $ 6,928,239   $ 27,720,488




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                                            CITY OF CAPE CORAL, FLORIDA
                                      FY 2010-2011 City Manager’s Proposed Budget


                                              MAINTENANCE PROGRAM FY 2011 - 2016

SUMMARY OF REVENUES
                                                   FY 2011            FY 2012          FY 2013          FY 2014          FY 2015          FY 2016              TOTAL
                        Al a rm Fee Fund               8,180              8,466            8,762            9,068            9,386            9,715           53,577
                        Al l Ha za rds                39,500             40,883           42,314           43,795           45,327           46,913          258,732
                        As s es s ment Debt           30,010            105,486          105,486          105,486          105,486          105,486          557,440
                        Genera l Fund              4,606,426          6,441,028        7,244,890        7,184,919        7,453,287        7,943,294       40,873,844
                        Gol f Cours e Revenues       958,382            983,777        1,013,004        1,034,116        1,065,130        1,111,205        6,165,614
                        Lot Mowi ng Fees               2,600              2,730            2,867            3,010            3,160           12,349           26,716
                        Progra m Revenues             67,040            208,430          309,078          426,475          197,751          160,880        1,369,654
                        Stormwa ter Revenues         843,456            885,629          929,910          976,406        1,024,011        1,075,211        5,734,623
                        Ya cht Ba s i n Revenues       6,125              6,310           56,498            6,400            6,400            6,400           88,133
                        Wa ter/Sewer Us er Fees    2,448,900          3,500,836        3,665,315        3,848,518        4,126,268        4,414,251       22,004,088
                        Wa terpa rk Revenues         199,427            252,677          222,677          208,377          238,177          231,697        1,353,032
                        TOTAL                      9,210,046         12,436,252       13,600,801       13,846,570       14,274,383       15,117,401       78,485,453



SUMMARY BY DEPARTMENT
                                                    FY 2011           FY 2012         FY 2013          FY 2014          FY 2015          FY 2016             TOTAL
                        Ci ty Counci l            $         -    $          -     $          -     $          -     $          -     $          -     $          -
                        Ci ty Attorney                      -               -                -                -                -                -                -
                        Ci ty Ma na ger                     -               -                -                -                -                -                -
                        Ci ty Audi tor                      -               -                -                -                -                -                -
                        Informa ti on Technol ogy   1,226,785       2,037,836        2,000,599        2,067,270        2,253,954        2,457,604       12,044,048
                        Ci ty Cl erk                        -               -                -                -                -                -                -
                        Fi na nci a l Servi ces        27,500          28,815           30,193           31,640           33,156           34,747          186,051
                        Huma n Res ources              13,506          13,911           14,328           14,758           15,201           15,657           87,361
                        Communi ty Devel opment             -               -                -                -                -                -                -
                        Pol i ce                      251,065         259,852          268,946          278,358          288,101          298,185        1,644,507
                        Fi re                         320,289         325,784          417,695          320,864          269,301          284,220        1,938,153
                        Pa rks & Recrea ti on       2,113,065       3,118,182        3,901,849        3,824,906        3,663,309        3,593,665       20,214,975
                        Publ i c Works              5,252,836       6,646,871        6,962,191        7,303,774        7,746,362        8,428,324       42,340,358
                        Government Servi ces            5,000           5,000            5,000            5,000            5,000            5,000           30,000
                        TOTAL                     $ 9,210,046    $ 12,436,252     $ 13,600,801     $ 13,846,570     $ 14,274,383     $ 15,117,401     $ 78,485,453




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                                                                  CITY OF CAPE CORAL, FLORIDA
                                                           FY 2010-2011 City Manager’s Proposed Budget

FUNDED
CAPITAL IMPROVEMENTS PROGRAM
                                             FUNDING SOURCE                 FY 2011         FY 2012        FY 2013      FY 2014      FY 2015      FY 2016       TOTAL
STORMWATER
Drainage Improvements                        Stormwater Revenues            1,000,000      1,000,000       1,000,000    1,000,000    1,000,000    1,000,000     6,000,000
Boat launch facility (land) Env Res          Stormwater Revenues               90,000         95,000          95,000       95,000       95,000       95,000       565,000

TRANSPORTATION
Street Programs                               Six Cent Gas Tax                 781,180       726,498         675,643      628,348      799,548      743,580     4,354,797
Road resurfacing                              Six Cent Gas Tax                 500,000     1,000,000       1,000,000    1,100,000    1,100,000    1,100,000     5,800,000
Road resurfacing - 4 Lane Roads               General Fund                            -             -               -            -            -            -           -
Traffic Control Devices/Intersection Imp      Five Cent Gas Tax                400,000       450,000         900,000      900,000      900,000      900,000     4,450,000
Sidewalks CPF                                 Five Cent Gas Tax                100,000       400,000         400,000      400,000      400,000      400,000     2,100,000
Sidewalks - CPF - CDBG 2009-2010              Grants (Federal, State, Local)          -             -               -            -            -            -           -
Sidewalks - CPF - CDBG-R 2009                 Grants (Federal, State, Local)          -             -               -            -            -            -           -
Intersection/roadway lighting                 Five Cent Gas Tax                 50,000        50,000          50,000       50,000       75,000       75,000       350,000
Turn Lane Improvement                         Five Cent Gas Tax                 50,000        50,000          50,000       50,000       50,000       50,000       300,000
TCEA Short Term Improvements: 1.              5 Cent Gas Tax; Road           2,960,625              -               -            -            -            -    2,960,625
Change four lane section of Cape Coral       Impact Fees; Tax
Parkway (Coronado Parkway to Del Prado       Increment, and County
Blvd) to six lane by using the outside       (Approval Pending)
parking lane/right turn lane during AM       Existing Capital Project
and PM peak hours weekends only.             Funds
Improvement includes safety
enhancements on side street
approaches, retiming of traffic signals
and adequate safe transition east of Del
Prado Blvd and west of Coronado
Parkway. 2. Intersection Improvements:
Del Prado Blvd at SE 46th Lane; Del Prado
Blvd at SE 47th Terrace; Del Prado Blvd at
SE 44th Street; Del Prado Blvd at SE 46th
Street
Access Mgmt & Circulation Improve.           Five Cent Gas Tax                100,000           250,000     250,000       400,000      400,000     400,000      1,800,000
S.R. 78 parallel access road                 Five Cent Gas Tax                       -                 -    250,000              -     250,000     250,000        750,000
Median curbing projects                      Five Cent Gas Tax                       -                 -           -      500,000      500,000     500,000      1,500,000
Median curbing with local match              Five Cent Gas Tax                       -                 -           -             -      25,000      25,000         50,000

UTILITIES
Galvanized pipe svc replacement              Water & Sewer User Fees        1,000,000      1,000,000       1,000,000    1,000,000             -             -   4,000,000
Aquifer Storage and Recovery                 Water & Sewer User Fees                 -              -               -            -   9,125,000              -   9,125,000
Wireless Communications                      Water & Sewer User Fees                 -              -      1,150,000    2,400,000             -             -   3,550,000
Palm tree blvd water main extension          Water & Sewer User Fees          610,200               -               -            -            -             -     610,200



                                                                                          190
                                                           CITY OF CAPE CORAL, FLORIDA
                                                     FY 2010-2011 City Manager’s Proposed Budget

FUNDED
CAPITAL IMPROVEMENTS PROGRAM
                                        FUNDING SOURCE               FY 2011        FY 2012          FY 2013       FY 2014        FY 2015        FY 2016         TOTAL
LS #201 rehab                           Water & Sewer User Fees        194,250                 -             -              -               -             -        194,250
LS #205 rehab                           Water & Sewer User Fees        194,250                 -             -              -               -             -        194,250
LS #206 rehab                           Water & Sewer User Fees        194,250                 -             -              -               -             -        194,250
LS #207 rehab                           Water & Sewer User Fees        194,250                 -             -              -               -             -        194,250
LS #212 rehab                           Water & Sewer User Fees        194,250                 -             -              -               -             -        194,250
L/S #105 Install new wetwell            Water & Sewer User Fees               -                -             -       360,000                -             -        360,000
L/S # 106 rehab                         Water & Sewer User Fees               -         203,500              -              -               -             -        203,500
LS 111 new wetwell                      Water & Sewer User Fees               -         330,000              -              -               -             -        330,000
LS 102 new wetwell                      Water & Sewer User Fees               -         330,000              -              -               -             -        330,000
L/S # 112 rehab                         Water & Sewer User Fees               -         209,000              -              -               -             -        209,000
L/S # 113 Install new wetwell           Water & Sewer User Fees               -         330,000              -              -               -             -        330,000
L/S #114 rehab                          Water & Sewer User Fees               -                -      218,500               -               -             -        218,500
L/S #115 rehab                          Water & Sewer User Fees               -                -      218,500               -               -             -        218,500
L/S #116 rehab                          Water & Sewer User Fees               -                -      218,500               -               -             -        218,500
L/S #118 rehab                          Water & Sewer User Fees               -                -             -       234,000                -             -        234,000
L/S #119 rehab                          Water & Sewer User Fees               -                -             -       234,000                -             -        234,000
L/S #121 rehab                          Water & Sewer User Fees               -                -             -       234,000                -             -        234,000
L/S #122 rehab                          Water & Sewer User Fees               -                -             -              -        250,000              -        250,000
L/S #311 rehab                          Water & Sewer User Fees               -                -             -              -               -      266,500         266,500
Offsite Strge Tanks Potable Water       Water & Sewer User Fees               -                -             -     6,000,000                -             -      6,000,000
                                        Water
Relocate Subaqueous Force Main Canal Crossings & Sewer User Fees              -                -             -              -      2,500,000     2,600,000       5,100,000
Rehab Biosolids Facility @ Everest      Water & Sewer User Fees               -                -             -     1,200,000                -             -      1,200,000
NC WRF Reject Storage Tank              Water & Sewer Debt           4,000,000                 -             -              -               -             -      4,000,000
Coating for Clear Wells                 Water & Sewer User Fees      1,050,000                 -             -              -               -             -      1,050,000
Replace Membranes for Plant 2           Water & Sewer User Fees        529,200                 -             -              -               -             -        529,200
Land - Utility Extension Program        Water & Sewer User Fees               -                -             -              -        250,000       260,000         510,000
Everest UCD Building                    Water & Sewer User Fees        320,000                 -             -              -               -             -        320,000
SW WRD Operations Building              Water & Sewer Debt           6,300,000                 -             -              -               -             -      6,300,000
Maintenance Building at NCGC            Water & Sewer User Fees               -                -      575,000               -               -             -        575,000
                                                                                                                                                                          -
                                                                   $ 20,812,455   $ 6,423,998      $ 8,051,143   $ 16,785,348   $ 17,719,548    $ 8,665,080   $ 78,457,572




                                                                                  191
                                                 CITY OF CAPE CORAL, FLORIDA
                                            FY 2010-2011 City Manager’s Proposed Budget

FUNDED
CAPITAL IMPROVEMENTS PROGRAM
                               FUNDING SOURCE              FY 2011        FY 2012        FY 2013        FY 2014          FY 2015        FY 2016          TOTAL

SUMMARY OF REVENUES
                               Stormwater Revenues       $ 1,090,000    $ 1,095,000    $ 1,095,000    $ 1,095,000    $    1,095,000    $ 1,095,000    $ 6,565,000
                               Six Cent Gas Tax            1,281,180      1,726,498      1,675,643      1,728,348         1,899,548      1,843,580     10,154,797
                               Five Cent Gas Tax             700,000      1,200,000      1,900,000      2,300,000         2,600,000      2,600,000     11,300,000
                               Water & Sewer User Fees     4,480,650      2,402,500      3,380,500     11,662,000        12,125,000      3,126,500     37,177,150
                               Water & Sewer Debt         10,300,000               -              -              -                 -              -    10,300,000
                               TECA                        2,960,625               -              -              -                 -              -      2,960,625
                               Total                     $ 20,812,455   $ 6,423,998    $ 8,051,143    $ 16,785,348   $ 17,719,548      $ 8,665,080    $ 78,457,572



SUMMARY BY FUNCTIONAL AREA
                               Stormwater                $ 1,090,000    $ 1,095,000    $ 1,095,000    $ 1,095,000    $  1,095,000      $ 1,095,000    $ 6,565,000
                               Transportation               4,941,805     2,926,498      3,575,643       4,028,348      4,499,548        4,443,580      24,415,422
                               Utilities                   14,780,650     2,402,500      3,380,500      11,662,000     12,125,000        3,126,500      47,477,150
                               Total                     $ 20,812,455   $ 6,423,998    $ 8,051,143    $ 16,785,348   $ 17,719,548      $ 8,665,080    $ 78,457,572




                                                                        192
                  CITY OF CAPE CORAL, FLORIDA
           FY 2010-2011 City Manager’s Proposed Budget

UNFUNDED
CAPITAL IMPROVEMENTS PROGRAM
DEPARTMENT                                                         TOTAL
POLICE
Publ i c Sa fety Tra i ni ng Fa ci l i ty                            10,000,000

PUBLIC BUILDINGS
New Arts Studi o Publ i c Bui l di ng Project                        11,880,271
Fi re Sta ti on #10                                                   9,430,337
Fi re Sta ti on #11                                                     293,997

PUBLIC WORKS
Genera l Support Servi ces - Fl eet
Upgra de Fuel Ma na gement Sys tem                                       50,000
New Compres s ed Ai r Dryer As s embl y                                 100,000
Al terna te Fuel Ta nk SUPP                                              50,000
Devel op North Ca pe Govt Compl ex (NCGC)                            12,089,749
Genera l Support Servi ces - Project & Fa ci l i ty Ma na gement

North Sprea der Wa ter Qua l i ty Impr                                5,000,000
Lot Mowi ng Contra ct Enha ncements                                  11,716,589
Debri s a nd vegeta ti on cl ea n-up                                  1,153,184
North s prea der wa terwa y l ock SUPP                               10,000,000
Chi qui ta Pa ra l l el /South Sprea der l ock                       13,000,000
NCGC -Si te Devel opment                                             15,753,535
NCGC -Fa ci l i ty Devel opment                                      10,798,859

Stormwater - Operations
Deep Dra i na ge Imp. SW 6/7                                          4,000,000
Dra i na ge Improvements Uti l i ty Extens i on Area s                9,671,437
CRA Pha s e II dra i na ge i mprovements                             20,000,000
Transportation
Anda l us i a /Cul tura l Connecti on                                11,000,000
Vi s ca ya Bl vd North Del Pra do to Ni chol a s                     15,000,000
Downtown Ci rcul a ti on                                             28,912,500
SR-78 Pa ra l l el Acces s Roa d                                     15,000,000
Chi qui ta Bl vd. Ph. I (Vetera ns - SR 78)                          57,000,000
Roa d res urfa ci ng (Suppl ementa l )                               25,187,067
Roa d res urfa ci ng                                                 11,464,425
Medi a n l a nds ca pi ng                                             1,736,440
Del Pra do Al l eys                                                   3,000,000
NCGC Si gn Shop & Future Si gna l Ma i nt.                            4,570,793
Al l ey res urfa ci ng                                                1,125,000
North Ca pe Ea s t/Wes t Arteri a l Pha s e I                       175,500,000
Skyl i ne Bl vd C/C Pkwy to SR 78                                    49,500,000
Uti l i ty Ext Non As s es s ed Tra ns porta ti on                    4,850,000
Tra ffi c Control Devi ces /Inters ecti on Impr                         500,000
Acces s ma na gement & ci rcul a ti on i mprovements                  2,550,000
Inters ecti on/roa dwa y l i ghti ng                                    125,000
Medi a n curbi ng projects                                            1,500,000
Medi a n curbi ng wi th l oca l ma tch                                     80,000




                                            193
                     CITY OF CAPE CORAL, FLORIDA
             FY 2010-2011 City Manager’s Proposed Budget

UNFUNDED
CAPITAL IMPROVEMENTS PROGRAM
DEPARTMENT                                               TOTAL
Utilties
Fi re Servi ce Wa ter Ma i n Convers i on                    26,000,000
Fort Myers to Ca pe Cora l Reus e Ri ver Cros s i ng         12,000,000
La ke Kennedy Irri ga ti on PS
                                                                 6,500,000
North RO Wel l fi el d                                       20,000,000
La nd UT Ext Surpl us                                         1,016,400
Forcema i n Interconnect                                      6,000,000
No Ca pe Wa ter Recl a ma ti on Fa ci l i ty                 94,600,000
North Sl udge Pi pel i ne                                     2,000,000
MPS to Support North 2 Uti l i ty Area                        5,300,000
Mi d Ha wthorne Irri ga ti on Suppl y
                                                                   100,000
Reject Stora ge Ta nk 10MG                                       4,000,000
Offs i te Irri ga ti on Stora ge Ta nks (Ea s t/Wes t)
                                                              4,000,000
SW 6/7 Irri g.Wa ter Di s t.                                 10,800,000

SW 6/7 Irri g.Wa ter Tra ns .                                 1,200,000
SW 6/7 Sewer Col l ect.                                      32,940,000
SW 6/7 Sewer Tra ns .                                         3,660,000
SW 6/7 Pota bl e Wa ter Di s t.                              10,800,000
SW 6/7 pota bl e wa ter tra ns mi s s i on                    1,200,000
North 1 to North 8 Wa ter Di s tri buti on                  120,000,000
North 1 to North 8 Wa ter Tra ns mi s s i on                 12,000,000
North 1 Irri ga ti on wa ter di s tri buti on                23,040,000

North   1 Irri ga ti on wa ter tra ns mi s s i on             2,560,000
North   1 wa s tewa ter col l ecti on                        69,120,000
North   1 wa s tewa ter tra ns mi s s i on                    7,680,000
North   2 Irri g.Wa ter Di s t.                              21,600,000

North 2 i rri ga ti on wa ter tra ns mi s s i on              2,400,000
North 2 wa s tewa ter di s tri buti on                       64,800,000
North 2 wa s tewa ter tra ns mi s s i on                      7,200,000
North 3 Irri g.Wa ter Di s t.                                10,080,000

North 3 i rri ga ti on wa ter tra ns mi s s i on              1,120,000
North 3 wa s tewa ter di s tri buti on                       30,240,000
North 3 wa s tewa ter tra ns mi s s i on                      3,360,000




                                             194
                   CITY OF CAPE CORAL, FLORIDA
            FY 2010-2011 City Manager’s Proposed Budget

UNFUNDED
CAPITAL IMPROVEMENTS PROGRAM
                                                                         TOTAL
PARKS & RECREATION
Aca demi c Vi l l a ge Devel opment                                           6,000,000
Boa t Acces s Pa rk Devel opment                                              4,000,000
Burnt Store Boa t Ra mp Impa ct Fees - Uti l i ti es                             50,000
Ca l oos a - Li ghti ng - Pra cti ce Fi el ds - Upgra de                        150,000
Eco Pa rk - Repl a ce North Dock - SAFETY HAZARD                                 65,000
Fes ti va l Pa rk Devel opment                                                7,000,000
Four Freedoms - Wa ter Enha ncement                                              65,000
Four Freedoms Pl a yground - Repl a ce                                          100,000
Gui ffri da Pl a yground Repl a ce                                              100,000
Horton Pa rk - Sma l l Fi s h Pi er                                             150,000
Ja ycee Pa rk - ADA Pl a yground (Repl a cement)                                 80,000
Ja ycee Pa rk - Repl a ce Aus tra l i a n Pi ne on Shorel i ne                   90,000
La ke Mea de - NE Communi ty Pa rk                                           10,000,000
La nd Acqui s i ti on - Va ri ous Pa rks                                     25,000,000
Los t Pond Loop                                                                 500,000
Ma jor Pa rk                                                                 10,100,000
Mul ti Sport - Li ghti ng - Athl eti c Fi el ds (14) Repl a cements             400,000
Nei ghborhood    Pa rk   #10 Devl pmt Adul t                                  5,000,000
Nei ghborhood    Pa rk   #2 Devel opment                                      4,000,000
Nei ghborhood    Pa rk   #3 Dvl pmt. - Footba l l                             4,000,000
Nei ghborhood    Pa rk   #6 Devel opment Sa nd Bl vd.                         3,000,000
Nei ghborhood    Pa rk   #8 Devel opment                                      4,000,000
Nei ghborhood    Pa rk   #9 - Youth Ba s eba l l /Softba l l Devl pmt.        5,000,000

New Pa rk - Nei ghborhood Pa rk #7 Devel opment                               4,000,000
New Pa rk Devel opment - La ke Kennedy                                        3,000,000
Northwes t Softba l l Impa ct Fees - Uti l i ti es                               50,000
Nurs ery - Pa rks Ma i ntena nce Bl dg. - Rel oca ti on Opera ti ons            500,000

Sa ra toga Pa rk - Pl a yground (Repl a cement)                                  90,000
Si renna Vi s ta Pa rk                                                          900,000
Southwes t Communi ty Pa rk                                                   7,000,000
Suns pl a s h Irri ga ti on Sys tem                                              80,000
Va ri ous Pa rks - ADA Ha ndi ca p Acces s a t Va ri ous Pa rks                  250,000

Va ri ous Pa rks - Gra nt Ma tches Nei ghborhood Pa rk                           400,000
Vetera ns Pa rk - Pl a yground Repl a cement                                     125,000
Ya cht Cl ub Pool Ga tehous e/Res trooms Renova ti ons                           900,000

Ya cht Cl ub Compl ex - Pl a yground Repl a cement                              100,000
Ya cht Cl ub Pool Wa ter Pl a yground                                           750,000
Wa terpa rk Ba thhous e & Pi er Cons tructi on Project                          700,000
Wa terpa rk Intera cti ve Wa ter Pl a yground                                 2,000,000
Suns pl a s h Pa rki ng Expa ns i on                                            800,000
Wa terpa rk Tot Spot Improvements /Upgra de                                     400,000
Greens Renova ti on                                                              500,000
Irri ga ti on Sys tem - Repl a cement                                            998,000
New-Pra cti ce Putti ng Green                                                     70,000
Ya cht Ba s i n North Dock Fi nger Pi ers                                         50,000
TOTAL                                                                    $ 1,283,418,583




                                          195
                  CITY OF CAPE CORAL, FLORIDA
           FY 2010-2011 City Manager’s Proposed Budget

SOURCE OF FUNDS
UNFUNDED CAPITAL IMPROVEMENTS PROGRAM
                                                  TOTAL
As s es s ment Debt                                   393,420,000
Debt Proceeds                                          36,880,271
Fi re Impa ct Fees                                      9,724,334
Fi ve Cent Ga s Ta x                                   63,667,500
Genera l Fund                                         116,266,443
Gol f Cours e Revenues                                  1,568,000
Irri ga ti on Impa ct Fee Debt                         29,880,000
Lot Mowi ng Fees                                       12,869,773
Pa rk Impa ct Fees                                     77,000,000
Pool Revenues                                                   -
Progra m Revenues                                          65,000
Roa d Impa ct Fees                                    293,000,000
Sewer Impa ct Fee Debt                                133,800,000
Stormwa ter Revenues                                   33,671,437
Ya cht Ba s i n Revenues                                   50,000
Si x Cent Ga s Ta x                                    17,439,425
Wa ter Impa ct Fee Debt                                60,216,400
Wa terpa rk Revenues                                    3,900,000
TOTAL                                             $ 1,283,418,583




                                 196
                                             CITY OF CAPE CORAL, FLORIDA
                                     FY 2010-2011 City Manager’s Proposed Budget



                                             Debt Management
The City‟s primary objective in debt management is to keep the level of indebtedness within available
resources and legal debt limitations established by resolution, keeping the cost to the taxpayer at a
minimum. While the City has set no legal debt limit, specific policies have been established as part of the
Financial Management Plan.
One such policy is that any capital project financed through the issuance of general obligation, revenue
and/or special assessment bonds should be financed for a period not to exceed the expected useful life of
the project. The City is required to maintain debt service ratios at levels in compliance with bond
requirements.
The City‟s Enterprise Fund continues to be “self supporting” in that this debt is secured solely by pledges
of enterprise revenues which adequately cover debt service on these bonds. Furthermore, many of the
Governmental or non-enterprise, non-ad valorem revenue bonds are supported by revenues specifically
earmarked for such purpose. For example, bonds issued for the City Hall and EOC are repaid with the
State Shared Half-Cent Sales Tax.

The City has non-ad valorem revenue debt capacity remaining and is in compliance with its anti-dilution
    1
test . All City revenues, unless restricted to a specific purpose, are being used to pay debt service or to
fund City operations. Any use of City revenues to secure and pay additional debt could impact City
operations unless additional revenues are identified.

During fiscal year 2009 the City paid the final payment on the general obligation bonds and therefore, has
no outstanding general obligation bonds as of September 30, 2009.
                                                                                                                                       2
The rating agencies have rated our debt which is secured by specific or general revenue pledges . In
addition to these underlying ratings, many of the City‟s bonds have also been insured by the major
insurance providers including MBIA, AMBAC, FGIC, and FSA.

In late calendar year 2007, many of the municipal bond insurance providers came under intense scrutiny
due to their involvement with insuring sub-prime mortgage backed obligations. Many of the smaller
insurance firms have been downgraded as well as two of the larger firms, both AMBAC and MBIA.
Although we believe these downgrades, specifically with respect to MBIA, to be temporary, it does impact
the bonds with respect to the surety reserve insurance policies. Covenants within the MBIA policies
require the City to establish cash funded reserves over a three year period for any bonds insured by
MBIA. For the City, this includes the two Special Obligation Bonds, Series 2006 and Series 2007.
Funding began in FY 2008 and will continue through FY 2010 or until MBIA is re-evaluated and its rating
elevated once again to AAA.



1
    An Anti-Dilution test is included in the covenants agreed to by the City in connection with debt secured by the City‟s covenant to budget
    and appropriate from legally available non-ad valorem revenues. This test attempts to measure and limit the extent to which the City can
    use non-ad valorem revenues for debt service on additional bonds or for general government services. The purpose of the test is to
    ensure that the City does not excessively leverage its non-ad valorem revenues.
2
    Each of the three major agencies rating the City‟s debt uses a rating system which relies on alphanumeric indicators. Moody‟s describes
    its “Aa” rated bonds as “judged to be of high quality by all standards.” Together with the Aaa group they comprise what are generally
    known as high grade bonds. They are rated lower than the best bonds because margins of protection may not be as large as in Aaa
    securities, or the fluctuation of protective elements may be of greater amplitude, or there may be other elements present that make the
    long-term risk appear somewhat larger than the Aaa securities. The modifier “3” indicates the issue ranks in lower of the (Aa) category.




                                                                     197
                                 CITY OF CAPE CORAL, FLORIDA
                            FY 2010-2011 City Manager’s Proposed Budget

Debt per Capita

Direct debt is defined as a government unit‟s gross debt less the enterprise system self-supporting
debt. The City will strive to maintain Direct Debt per Capita at or below the standard municipal rating
agency median for cities of comparable size. In any case, the amount should not exceed 135% of
such median. Direct Debt per Capita shall be calculated by dividing the Governmental Direct Debt
by the most current population within the City. The table below illustrates the change in Direct Debt
per Capita since FY 2007.
                                            Direct Debt Per Capita

                                $1,500
                                                                      $991

                                $1,000     $714        $760


                                 $500


                                   $0
                                         FY 2007     FY 2008         FY 2009


Debt Administration

The overall debt position of the City estimated for September 30, 2010 is as follows:

                                                    Principal                  Percentage of
                              Category             Outstanding                     Total
                   Governmental Fund Debt        $  221,236,443                      24.79%
                   Enterprise-Water & Sewer         458,342,843                      51.35%
                   Enterprise-Special Assessment    210,771,395                      23.61%
                   Enterprise-Stormwater               1,070,000                      0.12%
                   Special Revenue-Water Park          1,200,000                      0.13%
                   Total                         $  892,620,681                     100.00%




                                                     198
                                                   CITY OF CAPE CORAL, FLORIDA
                                            FY 2010-2011 City Manager’s Proposed Budget

                                                                       Original Issue    Outstanding        FY 2011         FY 2011          FY 2011
Debt Service Issues                                                      Amount           Principal         Principal       Interest       Requirement

Governmental Funds
   Revenue Bonds
      Special Revenue Refunding & Imprv Bonds, Series 2002                 6,240,000        2,090,000           670,000         64,101           734,101
      Capital Imprv & Refunding Revenue Bonds, Series 2005                20,550,000       17,865,000           970,000        755,068         1,725,068
      Special Obligation Revenue Bonds, Series 2006                       60,000,000       56,520,000         1,165,000      2,672,698         3,837,698
      Special Obligation Revenue Bonds, Series 2007                       35,380,000       34,090,000           690,000      1,485,318         2,175,318
      Special Capital Imprv Revenue Bonds, Series 2008 (Police HQ)        28,200,000       28,200,000           110,000      1,598,940         1,708,940
      Gas Tax Revenue Bonds, Series 2009                                  30,000,000       28,346,384         1,717,776      1,099,840         2,817,616
      Gas Tax Revenue Bonds, Series 2010                                  40,000,000       40,000,000           605,000      2,547,251         3,152,251
      Special Obligation Revenue Bonds, Series 2009 (Repay CP)            14,340,000       13,649,790           721,235        613,558         1,334,793
   Capital Leases
      Bank of America Lease                                                  372,689           24,472            24,706            237            24,943
      Bank of America Lease                                                1,710,188          450,797           450,798         10,188           460,986
              Total Governmental Funds                                   236,792,877      221,236,443         7,124,515     10,847,199        17,971,714

Enterprise Funds
   Water & Sewer
       Revenue Bonds
           Water & Sewer Revenue Bonds, Series 1991
               (Capital Appreciation Bonds accrete to $5,680,000)          5,438,186        2,270,000         1,135,000             -          1,135,000
           Water & Sewer Refunding Revenue Bonds, Series 2000             12,595,000        3,265,000         1,010,000        183,656         1,193,656
           Water & Sewer Refunding Revenue Bonds, Series 2003             14,075,000       10,970,000                -         541,570           541,570
           Water & Sewer Revenue Bonds, Series 2006                      185,000,000      177,790,000         1,890,000      8,553,526        10,443,526
           Water & Sewer Revenue Bonds, Series 2009 (BAN)                 82,205,000       82,205,000        82,205,000      4,932,300        87,137,300
           Water & Sewer Revenue Bonds, Series 2011 Refunding $82M                                                           1,326,525         1,326,525
       Notes
           State Revolving Fund Loan #090                                 24,308,325        4,802,817         1,542,670        179,181        1,721,851
           State Revolving Fund Loan #100                                 18,896,360        5,374,932         1,126,295        169,892        1,296,187
           State Revolving Fund Loan #7516P                               13,856,923        1,915,934           110,734         59,676          170,410
           Commercial Paper                                              169,749,160      169,749,160       169,749,160      5,699,724      175,448,884
               Total Water and Sewer                                     526,123,954      458,342,843       258,768,859     21,646,050      280,414,909

   Special Assessment
      Assessment Bonds
           Water Improvement Assessment Bonds (SW 1), Series 2002          6,140,000        1,725,000           120,000         69,545          189,545
           Water Improvement Assessment Bonds (SW 3), Series 2003          8,295,000        3,525,000           215,000        148,968          363,968
           Wastewater & Irrigation Water Refunding Assessment Bonds
               (SW 1, Pine Island Rd & SW 3), Series 2005                 53,285,000       28,235,000         2,090,000      1,065,330         3,155,330
           Utility Improvement Assessment Bonds (SW 2), Series 2005       31,680,000       22,670,000         1,155,000        886,178         2,041,178
           Utility Improvement Assessment Bonds (SE 1), Series 2006       30,870,000       22,530,000         1,050,000        893,785         1,943,785
           Utility Improvement Assessment Bonds (SW 4), Series 2007       67,955,000       56,955,000         2,355,000      2,465,175         4,820,175
           Utility Improvement Assessment Bonds
               (SW 5 and Surfside Areas), Series 2007                     57,855,000       41,690,000         1,615,000      1,816,818         3,431,818

       Notes
          State Revolving Fund Loan #7516L 01                              7,224,652          527,215            33,860         15,201            49,061
          State Revolving Fund Loan #7516L 02                             35,848,122        2,304,377           129,633         66,576           196,209
          Commercial Paper                                                30,609,803       30,609,803        30,609,803         64,112        30,673,915
              Total Special Assessment                                   329,762,577      210,771,395        39,373,296      7,491,688        46,864,984

   Stormwater
       Revenue Bonds
          Fl Municipal Loan Council Revenue Bonds, Series 2002A            4,580,000        1,070,000           525,000         48,906          573,906
              Total Stormwater                                             4,580,000        1,070,000           525,000         48,906          573,906

   Water Park
      Internal loan from park impact fees                                  1,500,000        1,200,000           150,000                -        150,000
             Total Water Park                                              1,500,000        1,200,000           150,000                -        150,000

              Total Debt Service                                      $ 1,098,759,408   $ 892,620,681   $   305,941,670   $ 40,033,843     $ 345,975,513




                                                                           199
                                     CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget

SUMMARY OF DEBT SERVICE REQUIREMENTS BY YEAR

Debt Service Issues                                                      FY 2011        FY 2012        FY 2013


Governmental Funds
   Revenue Bonds
      Special Revenue Refunding & Imprv Bonds, Series 2002                 734,101         739,688       733,500
      Capital Imprv & Refunding Revenue Bonds, Series 2005               1,725,068       1,726,268     1,728,394
      Special Obligation Revenue Bonds, Series 2006                      3,837,698       3,841,098     3,840,898
      Special Obligation Revenue Bonds, Series 2007                      2,175,318       2,174,268     2,171,868
      Special Capital Imprmv Revenue Bonds, Series 2008 (Police HQ)      1,708,940       1,732,703     1,734,765
      Gas Tax Revenue Bonds, Series 2009                                 2,817,616       2,817,616     2,817,616
      Gas Tax Revenue Bonds, Series 2010                                 3,152,251       3,155,151     3,156,551
      Special Obligation Revenue Bonds, Series 2009 (Repay CP)           1,334,793       1,334,793     1,334,793
   Capital Leases
      Bank of America Lease                                                 24,943              -             -
      Bank of America Lease                                                460,986              -             -
              Total Governmental Funds                                  17,971,714      17,521,585    17,518,385

Enterprise Funds
   Water and Sewer
       Revenue Bonds
           Water & Sewer Revenue Bonds, Series 1991                      1,135,000       1,135,000            -
           Water & Sewer Refunding Revenue Bonds, Series 2000            1,193,656       1,196,844     1,251,656
           Water & Sewer Refunding Revenue Bonds, Series 2003              541,570         541,570     1,151,570
           Water & Sewer Revenue Bonds, Series 2006                     10,443,526      10,440,486    10,910,106
           Water & Sewer Revenue Bonds, Series 2009 (BAN)               87,137,300              -             -
           Water & Sewer Revenue Bonds, Series 2011 Refunding $82M       1,326,525       5,471,100     5,471,200
       Notes
           State Revolving Fund Loan #090                                1,721,851       1,721,851     1,721,851
           State Revolving Fund Loan #100                                1,296,187       1,296,187     1,296,187
           State Revolving Fund Loan #7516P                                170,410         170,410       170,410
           Commercial Paper                                            175,448,884         324,596            -
               Total Water and Sewer                                   280,414,909      22,298,044    21,972,980

   Special Assessment
      Assessment Bonds
           Water Imprvt Assessment Bonds (Southwest 1), Series 2002        189,545        185,585        186,505
           Water Imprv Assessment Bonds (Southwest 3), Series 2003         363,968        366,711        363,611
           Wastewater & Irrigation Water Refunding Assessment Bonds
               (SW 1, Pine Island Rd & SW 3), Series 2005                3,155,330       3,152,630     3,152,755
           Utility Impr Assessment Bonds (Southwest 2), Series 2005      2,041,178       2,048,640     2,046,140
           Utility Imprv Assessment Bonds (SE 1), Series 2006            1,943,785       1,935,723     1,941,572
           Utility Imprv Assessment Bonds (SW 4), Series 2007            4,820,175       4,824,806     4,820,056
           Utility Imprv Assessment Bonds                                3,431,818       3,430,294     3,432,668
               (SW 5 & Surfside Areas), Series 2007
      Notes
           State Revolving Fund Loan #7516L 01                              49,061          49,061        49,061
           State Revolving Fund Loan #7516L 02                             196,209         196,209       196,209
           Commercial Paper                                             30,673,915          64,112            -
               Total Special Assessment                                 46,864,984      16,253,771    16,188,577

   Stormwater
       Revenue Bonds
           Fl Municipal Loan Council Revenue Bonds, Series 2002A           573,906        572,250             -
               Total Stormwater                                            573,906        572,250             -
   Water Park
       Internal loan from park impact fees                                  150,000        150,000        150,000
               Total Water Park                                             150,000        150,000        150,000
                Total Debt Service                                    $ 345,975,513   $ 56,795,650   $ 55,829,942


                                                          200
                                     CITY OF CAPE CORAL, FLORIDA
                                 FY 2010-2011 City Manager’s Proposed Budget



  FY 2014       FY 2015 - 2019      FY 2020 - 2024   FY 2025 - 2029   FY 2030 - 2034   FY 2035 - 2037        Total




          -                -                                                                                 2,207,289
   1,725,082        8,626,304           8,627,182                                -                 -        24,158,298
   3,839,898       19,197,622          19,197,540       19,194,428       19,197,604         7,678,926       99,825,712
   2,171,868       10,868,944          10,870,588       10,864,564       10,868,128         6,520,626       58,686,172
   2,471,260       12,350,285          12,346,680       16,784,188               -                 -        49,128,821
   2,817,615       14,088,078          11,272,463               -                -                 -        36,631,004
   3,152,351       15,770,205          18,412,666       28,085,194        5,287,704                -        80,172,073
   1,334,793        6,673,966           6,673,965               -                -                 -        18,687,103

          -                -                   -                -                -                 -            24,943
          -                -                   -                -                -                 -           460,986
  17,512,867       87,575,404          87,401,084       74,928,374       35,353,436        14,199,552      369,982,401




          -                -                   -                -                -                 -         2,270,000
          -                -                   -                -                -                 -         3,642,156
   2,402,508        9,603,978                  -                -                -                 -        14,241,196
  10,911,206       56,945,532          66,552,904       66,543,356       66,556,400        26,621,250      325,924,766
          -                -                   -                -                -                 -        87,137,300
   5,470,700       27,383,400           5,476,200

          -                -                   -                -                -                 -         5,165,553
   1,296,187          648,093                  -                -                -                 -         5,832,841
     170,410          852,050             852,049               -                -                 -         2,385,739
          -                -                   -                -                -                 -       175,773,480
  20,251,011       95,433,053          72,881,153       66,543,356       66,556,400        26,621,250      622,373,031




     187,130          921,270             560,760               -                -                -          2,230,795
     360,101        1,800,061           1,449,787               -                -                -          4,704,239
                           -                   -                -                -                                  -
   3,145,055       15,754,814           7,172,324               -                -                -         35,532,908
   2,042,915       10,219,040          10,221,407        2,038,088               -                -         30,657,408
   1,944,948        9,699,337           9,710,645        3,876,420               -                -         31,052,430
   4,827,294       24,132,193          24,741,755       13,806,793               -                -         81,973,072
   3,432,606       17,162,231          17,154,615       13,721,514               -                -         61,765,746
                           -                   -
                           -                   -
      49,061          245,303             196,242               -                -                -            637,789
     196,209          981,045             981,045           98,104               -                -          2,845,030
          -                -                   -                -                -                -         30,738,027
  16,185,319       80,915,294          72,188,580       33,540,919               -                -        282,137,444




            -              -                   -                -                -                -          1,146,156
            -              -                   -                -                -                -          1,146,156

     150,000          600,000                  -                -                -                 -          1,200,000
     150,000          600,000                  -                -                -                 -          1,200,000
$ 54,099,197    $ 264,523,751       $ 232,470,817    $ 175,012,649    $ 101,909,836    $   40,820,802   $ 1,276,839,032


                                                         201
    CITY OF CAPE CORAL, FLORIDA
FY 2010-2011 City Manager’s Proposed Budget




                    202
                                          CITY OF CAPE CORAL, FLORIDA
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                                                    Appendices
                                                                                                                                          PAGE
FULL COST ALLOCATION ................................................................................................................... 204
SUMMARY OF FINANCIAL ACCOUNTING SYSTEM ................................................................................ 230
FINANCIAL TERMS ............................................................................................................................ 233




                                                                   203
                                  CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget



                                   Full Cost Allocation
A cost allocation plan (CAP) distributes central service overhead costs to operating departments.
Central services are those administrative functions that mainly provide services to other
governmental departments and not to the general public. Examples include the Offices of the City
Manager, City Attorney and City Auditor as well as Procurement and Information Technology
Services, etc. The allocated costs have been incorporated into the FY 2011 Budget.


                                        Cost Allocation Plans
                                Are Prepared for a Number of Reasons

Principally, these include:

 Claiming indirect costs associated with Federal programs.

 Charging Enterprise Funds for services provided by the General Fund.

 Determine the full costs of departments providing user fee related services to the public.

 Obtaining management information related to how the agency carries out its programs.

As the above indicates most agencies prepare CAP‟s to recover general fund dollars. This has
become increasingly important in view of the limitations on taxes and the general need for additional
local revenues. However, in the process of preparing a CAP, considerable valuable management
information is also developed. In an effort to manage programs better, more agencies are utilizing
this information.

Methodology
This cost allocation plan was prepared in accordance with Office of Management and Budget
Circular A-87. In no case have costs charged as direct costs to programs been included as indirect
costs.

Total budgeted City expenditures for FY 2011 were utilized for the allocation. The costs of the
following services were allocated:

            City Council                                   City Manager
            City Attorney                                  City Auditor
            City Clerk                                     Financial Services
            Human Resources                                Informational Technology Services
            Fleet Management                               Facilities Management


A basis of allocation for each of the departments listed above was established. As the plan is based
on a proposed budget for the upcoming year and estimated activity, the plan is updated at fiscal
year- end based on actual data and adjustments are made to the calculated allocation.

Additionally, the General Fund receives reimbursement from other funds/agencies based on varying
formulas as summarized below.




                                                  204
                                  CITY OF CAPE CORAL, FLORIDA
                            FY 2010-2011 City Manager’s Proposed Budget



    Charter School: The reimbursable costs are for the services supporting the system which
    includes one full time bookkeeper as well as accounting, purchasing, legal, recruitment and
    employee services. Beginning in FY 2011, the City will be reimbursed on a per pupil basis
    similar to the fee structure used by the Lee County School District. Estimated at $160,000 for FY
    2011.

    CRA: Services provided are in accordance with a service agreement executed In FY 2009 in
    which reimbursable costs are charged on a labor rate basis as work is performed. Estimated at
    $80,000 for FY 2011.

    Neighborhood Stabilization Program: Services provided by the Real Estate Division in
    support of this federally funded program are charged on a labor rate basis. Estimated at $40,000
    for FY 2011.

    Road Impact Fees: In accordance with Section 2-24.29 of the Code of Ordinances, an
    administrative charge of 3% of the road impact fees collected is charged by the General Fund.
    Estimated at $42,000 for FY 2011.


The following table summarizes the calculated charges through the full cost allocation of general
administrative and overhead costs for FY 2011.


                                        Fund           Calculated Charge
                                 Water & Sewer         $        1,761,169
                                 Stormwater                       896,137
                                 Gas Tax                           39,121
                                 Waterpark                        369,433
                                 Golf Course                      317,258
                                 Yacht Basin                       47,710
                                 CDBG/SHIP                         18,103
                                 Building                         516,285
                                 TOTAL                 $        3,965,216



The basis of allocation for each functional area is identified on the following page.




                                                     205
                                  CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget


                                      FY 2011 Allocation Basis

Department/Division                              Allocation Method

City Council                                     # of Council Agenda Items

City Attorney                                    Full Time Equivalent Employees

City Auditor                                     Internal Audit Hours

City Manager
 Administration                                  Full-time Equivalent Employees
 Public Information                              Full-time Equivalent Employees

City Clerk
 Records Management                              Files Imaged
 Administration                                  Full Time Equivalent Employees
 Citizen‟s Action Center                         Complaints/Inquiries
Financial Services
 Administration                                  Full-time Equivalent Employees
 Accounting & Debt Management                    Transactions Processed
 Management/Budget                               Transactions Processed
 Accounts Payable                                Dollar value of Accounts Payable Transactions
 Payroll Services                                Full-time Equivalent Employees
 Treasury (Cashiers)                             Transactions processed
 Procurement                                     Purchase Orders Processed

Human Resources
 Employee Benefits                               Full-time Equivalent Employees
 Retiree Health Care Costs                       Number of Retirees
 Personnel Administration                        Full-time Equivalent Employees
 Employee Relations                              Full-time Equivalent Employee
 Compensation & Classification                   Full-time Equivalent Employees
 Training                                        Full-time Equivalent Employees
 Recruitment                                     Full-time Equivalent Employees

Information Technology Services
 Administration                                  Number of Computers
 Central Computer                                Number of Computers
 Technical Support                               Number of Computers
 Telecommunications                              Number of Communication Lines
 GIS                                             Number of Mapping and Analysis Requests

Public Works
 Fleet Management                                Repairs and professional services
    (non-charge backs)
 Facilities Management                           Repairs and professional services
    (non-charge backs)


Department Administrations
- Public Works, Parks & Rec, &
Community Development                            Percent of Total Budget




                                                206
                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget


                                    SUMMARY OF ALLOCATED COSTS BY FUNCTION

                                               Allocation              Total Cost                 Am ount             General
            Departm ent                         Based on               to Allocate                Allocated          Fund Cost
Hum an Resources
   Employee Benefits              # of Full Time Employees           $        291,048         $        93,804    $      197,244
   Retiree Health Care Costs      # of Retirees                             4,294,829               1,063,399         3,231,430
   Personnel Administration       # of Full Time Employees                    311,366                 100,353           211,013
   Employee Relations             # of Full Time Employees                     82,279                  26,519            55,760
   Compensation & Classification # of Full Time Employees                     209,817                  67,625           142,192
   Training                       # of Full Time Employees                     19,000                   6,125            12,875
   Recruitment                    # of Full Time Employees                    178,292                  57,464           120,828
Financial Services
    Payroll Services              # of Full Time Employees                    231,790                 74,705            157,085
    Treasury (Cashier) 1          # of Transactions Processed                 251,393                195,835             55,558
    Accounts Payable              $ of Accounts Payable Transactions          252,895                 15,124            237,771
   Accounting & Debt Mgt          # of Transactions Processed                 556,923                270,108            286,815
    Management/Budget             # of Transactions Processed                 398,664                 82,922            315,742
    Administration                # of Full Time Employees                    258,789                 83,407            175,382
    Procurement                   # of Purchase Orders Processed              478,190                172,529            305,661
City Clerk
   Records Management             # of Files Imaged                           122,973                 36,633             86,340
   Communications                 # of Full Time Employees                     57,742                 18,610             39,132
   Administration                 # of Full Time Employees                    623,425                200,929            422,496
   Citizen's Action Center        # of Complaints/Inquiries                   116,128                 41,074             75,054
City Manager
   Administration                 # of Full Time Employees                    625,174                201,494            423,680
   Public Information             # of Full Time Employees                    326,607                105,266            221,341
Inform ation Technology Services
   Administration                 # of Computers                              243,051                 29,554            213,497
   Central Computer               # of Computers                            1,212,784                147,475          1,065,309
   Technical Support              # of Computers                            1,449,389                176,246          1,273,143
   Telecommunications             # of Communication Devices                  272,059                 65,540            206,519
   GIS                            # of Mapping & Analysis Requests            218,868                 61,340            157,528
City Auditor                      Internal Audit Hours                        514,166                205,666            308,500
City Council                      # of Council Items                          475,190                 30,744            444,446
City Attorney                     # of Full Time Employees                  1,034,247                333,340            700,907
Public Works
   Facilities (non-chargebacks) FY 2011 Projection                                200                  24,809        (24,609)
   Fleet (non-chargebacks)        FY 2011 Projection                            5,200                 219,673       (214,473)
Public Works Adm inistration                                                  638,455                 501,681        136,774
Parks & Recreation Adm inistration                                            791,869                 214,951        576,918
Com m unity Developm ent Adm in                                                71,142                  24,889         46,253
ALLOCATED DEPARTMENT COSTS                                                 16,613,944               4,949,833     11,664,111
Adjustment to Water & Sew er and Stormw ater 2                                       -               (563,756)              -
Adjustment to All for FY 2009 True Up                                                -               (420,861)              -
TOTAL                                                                $     16,613,944         $     3,965,216    $11,664,111

Notes:
1. The Treasury (Cashier) function cost is the full general fund amount. The actual allocation varies by fund.
 For recreation funds (w aterpark, golf course, and yacht basin), Rec Trac transactions w ere used as the basis of
allocation w ith only 10% of the cost being allocated.

2. Based on recommendations of the Auditor General, the Water & Sew er and Stormw ater Funds have received an adjustment
for charges related to retiree insurance during FY 2001 to FY 2005. The adjustment w as given over the period of FY 2007 to
FY 2011.


                                                           207
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FY 2010-2011 City Manager’s Proposed Budget




                    208
                                    CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget

                                    FY 2011 City Manager Adopted Budget

                                      Public Works Overhead Allocations
                                  for Gas Tax, Water & Sew er, & Storm w ater



Total Public Works Budget *                                 $        61,844,165
    * include capital, but not transfers & non. expend. Dispurse.
Total Dept Admin Operating & Personnel Expenses             $            638,455   >> Total Overhead for Allocation



                                        Overhead Allocation for Gas Tax

Total PW Admin FY 2011 Budget:                             $             638,455
FY 2011 $ Budget Gas Tax           $ 3,476,312            use ratio to
FY 2011 $ Budget PW (all funds)    $ 61,844,165           allocate
Amount Allocated = PW Admin x Gas Tax $/PW $ =             $           35,888.09

                     Public Works Adm in. Overhead Costs Allocated:                           $         35,888.09



                                    Overhead Allocation for Water & Sew er

Total PW Admin FY 2011 Budget:                             $             638,455
FY 2011 $ Budget Water & Sew er   $ 35,342,688            use ratio to
FY 2011 $ Budget PW (all funds)   $ 61,844,165            allocate
Amount Allocated = PW Admin x W&S $/PW $ =                 $          364,864.10

                     Public Works Adm in. Overhead Costs Allocated:                           $        364,864.10




                                      Overhead Allocation for Storm w ater


Total PW Admin FY 2009 Budget:                             $             638,455
FY 2011 $ Budget Stormw ater           $   9,776,568
FY 2011 $ Budget PW (all funds)        $ 61,844,165
Amount Allocated = PW Admin x Stormw ater $/PW $ =         $         100,929.47


                     Public Works Adm in. Overhead Costs Allocated:                           $        100,929.47




Remaining Public Works Departments/Funds                  Total PW Administration Allocated
                                                          Gas Tax                             $            35,888
General Fund                           $ 13,248,597       Water & Sew er                                  364,864
                                                          Stormw ater                                     100,929
                                       $ 13,248,597       All other                                       136,773
                                                                                              $           638,455

FY 2011 $ Budget Remaining PW          $ 13,248,597       use ratio to             0.214
FY 2011 $ Budget PW (all funds)   $ 61,844,165            allocate
Amount Allocated =PW Admin x Remaining $/PW $ =            $         136,773.34




                                                        209
                                          CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget

                                             City Wide Cost Allocations
                                      FY 2011 City Manger Proposed Budget $$

                                            Allocation for Water & Sew er Fund

                Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                                 Allocation                  Total Cost                Portion
         Departm ent                             Based on:                   to Allocate      %       Allocated
Human Resources
  Employee Benefits                # of   Full Time Employees                      291,048   16.64%       48,430
  Retiree Health Care Costs        # of   Retirees                               4,294,829   14.37%      617,167
  Personnel Administration         # of   Full Time Employees                      311,366   16.64%       51,811
  Employee Relations               # of   Full Time Employees                       82,279   16.64%       13,691
  Compensation & Classification    # of   Full Time Employees                      209,817   16.64%       34,914
  Training                         # of   Full Time Employees                       19,000   16.64%        3,162
  Recruitment                      # of   Full Time Employees                      178,292   16.64%       29,668

Public Works Administration        $ Budget - see allocation                       364,864   100.0%      364,864

Financial Services
    Payroll Services               # of   Full Time Employees                      231,790   16.64%       38,570
    Treasury (Cashier)             # of   Transactions Processed                   251,393   67.24%      169,037
    Accounts Payable               $ of   Accounts Payable Transactions            252,895    4.64%       11,734
   Accounting & Debt Mgt           # of   Transactions Processed                   556,923   37.77%      210,350
    Management/Budget              # of   Transactions Processed                   398,664    4.51%       17,980
    Administration                 # of   Full Time Employees                      258,789   16.64%       43,062
    Procurement                    # of   Purchase Orders Processed                478,190   17.33%       82,870

City Clerk
    Records Management             # of   Files Imaged                             122,973    0.10%          123
    Communications                 # of   Full Time Employees                       57,742   16.64%        9,608
    Administration                 # of   Full Time Employees                      623,425   16.64%      103,738
    Citizen's Action Center        # of   Complaints/Inquiries                     116,128   11.44%       13,285

City Manager
    Administration              # of Full Time Employees                           625,174   16.64%      104,029
    Public Information          # of Full Time Employees                           326,607   16.64%       54,347
Information Technology Services
    Administration              # of Computers                                     243,051    3.81%        9,260
    Central Computer            # of Computers                                   1,212,784    3.81%       46,207
    Technical Support           # of Computers                                   1,449,389    3.81%       55,222
    Telecommunications          # of Communication Devices                         272,059   13.09%       35,613
    GIS                         # of Mapping & Analysis Requests                   218,868   19.04%       41,672

City Auditor                       Internal Audit Hours                            514,166   40.00%      205,666

City Council                       # of Council Items                              475,190   3.53%        16,774

City Attorney                      # of Full Time Employees                      1,034,247   16.64%      172,099

Public Works
   Facilities (non-chargebacks)    FY 2010 Projection                               12,666                12,666
   Fleet (non-chargebacks)         FY 2010 Projection                              105,907               105,907

Adjustments                        Allocation Correction Annual thru FY 2011                            (581,748)
                                   FY 2009 True Up                                                      (380,609)
                                                                 TOTAL FY 2011 ALLOCATION              1,761,169




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                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget


                                            City Wide Cost Allocations
                                     FY 2011 City Manger Proposed Budget $$

                                         Allocation for Water & Sew er Fund

               Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                   # of Full Time Employees - FY      2011         1,564.40   16.64%        260.25
                     # of Cashier Transactions Processed - FY         2011       733,202.00   67.24%    492,991.00
                          # of Purchase Orders Processed - FY         2011         5,973.00   17.33%      1,035.00
                 # of Accounting Transactions Processed - FY          2011       302,723.00   37.77%    114,334.00
                      # of Budget Transactions Processed - FY         2011         2,769.00    4.51%        125.00
                                                 # of Retirees - FY   2011           529.00   14.37%         76.00
                      $ of Accounts Payable Transactions - FY         2011   275,528,572.00    4.64% 12,779,276.00
                                            # of Files Imaged - FY    2011       723,173.00    0.10%        723.00
                                   # of Internal Audit Hours - FY     2011         4,626.50   40.00%      1,850.60
                               # of Communication Devices - FY        2011           634.00   13.09%         83.00
       # of Complaints/Inquiries Received by Action Center - FY       2011        11,910.00   11.44%      1,362.00
                    # of GIS Mapping & Analysis Requests - FY         2011           478.00   19.04%         91.00
                                              # of Computers - FY     2011           946.00    3.81%         36.00
                                           # of Council Items - FY    2011           879.00    3.53%         31.00




Note: Allocation amounts are based on FY 2011 projections of activity.




                                                             211
                                          CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget

                                            City Wide Cost Allocations
                                      FY 2011 City Manger Adopted Budget $$

                                             Allocation for Storm w ater Fund

                Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                                 Allocation                  Total Cost                Portion
         Departm ent                             Based on:                   to Allocate      %       Allocated
Human Resources
  Employee Benefits                # of   Full Time Employees                      291,048   7.22%        21,014
  Retiree Health Care Costs        # of   Retirees                               4,294,829   3.21%       137,864
  Personnel Administration         # of   Full Time Employees                      311,366   7.22%        22,481
  Employee Relations               # of   Full Time Employees                       82,279   7.22%         5,941
  Compensation & Classification    # of   Full Time Employees                      209,817   7.22%        15,149
  Training                         # of   Full Time Employees                       19,000   7.22%         1,372
  Recruitment                      # of   Full Time Employees                      178,292   7.22%        12,873

Public Works Administration        $ Budget - see allocation                       100,929   100.0%      100,929

Financial Services
    Payroll Services               # of   Full Time Employees                      231,790   7.22%        16,735
    Treasury (Cashier)             # of   Transactions Processed                   251,393   0.00%             0
    Accounts Payable               $ of   Accounts Payable Transactions            252,895   0.49%         1,239
   Accounting & Debt Mgt           # of   Transactions Processed                   556,923   2.62%        14,591
    Management/Budget              # of   Transactions Processed                   398,664   7.76%        30,936
    Administration                 # of   Full Time Employees                      258,789   7.22%        18,685
    Procurement                    # of   Purchase Orders Processed                478,190   4.67%        22,331

City Clerk
    Records Management             # of   Files Imaged                             122,973    0.00%            0
    Communications                 # of   Full Time Employees                       57,742    7.22%        4,169
    Administration                 # of   Full Time Employees                      623,425    7.22%       45,011
    Citizen's Action Center        # of   Complaints/Inquiries                     116,128   12.54%       14,562

City Manager
    Administration              # of Full Time Employees                           625,174   7.22%        45,138
    Public Information          # of Full Time Employees                           326,607   7.22%        23,581
Information Technology Services
    Administration              # of Computers                                     243,051   3.49%         8,482
    Central Computer            # of Computers                                   1,212,784   3.49%        42,326
    Technical Support           # of Computers                                   1,449,389   3.49%        50,584
    Telecommunications          # of Communication Devices                         272,059   4.10%        11,154
    GIS                         # of Mapping & Analysis Requests                   218,389   6.28%        13,715

City Auditor                       Internal Audit Hours                            514,166   0.00%                0

City Council                       # of Council Items                              475,190   1.82%         8,648

City Attorney                      # of Full Time Employees                      1,034,247   7.22%        74,673

Public Works
   Facilities (non-chargebacks)    FY 2011 Projection                                5,243                 5,243
   Fleet (non-chargebacks)         FY 2011 Projection                              107,616               107,616

Adjustments
                                   Retiree Health Correction Annual thru FY 2011                          17,992
                                   FY 2009 True Up                                                         1,103


                                                                 TOTAL FY 2011 ALLOCATION                896,137



                                                                 212
                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget


                                            City Wide Cost Allocations
                                      FY 2011 City Manger Adopted Budget $$

                                           Allocation for Storm w ater Fund

               Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                   # of Full Time Employees - FY      2011         1,564.40    7.22%         113.00
                     # of Cashier Transactions Processed - FY         2011       733,202.00    0.00%          14.00
                          # of Purchase Orders Processed - FY         2011         5,973.00    4.67%         279.00
                 # of Accounting Transactions Processed - FY          2011       302,723.00    2.62%       7,917.00
                      # of Budget Transactions Processed - FY         2011         2,769.00    7.76%         215.00
                                                 # of Retirees - FY   2011           529.00    3.21%          17.00
                      $ of Accounts Payable Transactions - FY         2011   275,528,572.00    0.49%   1,339,110.00
                                            # of Files Imaged - FY    2011       723,178.00    0.00%           0.00
                                   # of Internal Audit Hours - FY     2011         4,626.50    0.00%           0.00
                               # of Communication Devices - FY        2011           634.00    4.10%          26.00
       # of Complaints/Inquiries Received by Action Center - FY       2011        11,910.00   12.54%       1,494.00
                    # of GIS Mapping & Analysis Requests - FY         2011           478.00    6.28%          30.00
                                              # of Computers - FY     2011           946.00    3.49%          33.00
                                           # of Council Items - FY    2011           879.00    1.82%          16.00




Note: Allocation amounts are based on FY 2011 projections of activity.




                                                             213
                                          CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget

                                             City Wide Cost Allocations
                                      FY 2011 City Manger Proposed Budget $$

                                               Allocation for Gas Tax Funds

                Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                                 Allocation                  Total Cost                  Portion
         Departm ent                             Based on:                   to Allocate        %       Allocated
Human Resources
  Employee Benefits                # of   Full Time Employees                      291,048     0.00%                0
  Retiree Health Care Costs        # of   Retirees                               4,294,829     0.00%                0
  Personnel Administration         # of   Full Time Employees                      311,366     0.00%                0
  Employee Relations               # of   Full Time Employees                       82,279     0.00%                0
  Compensation & Classification    # of   Full Time Employees                      209,817     0.00%                0
  Training                         # of   Full Time Employees                       19,000     0.00%                0
  Recruitment                      # of   Full Time Employees                      178,292     0.00%                0

Public Works Administration        $ Budget - see allocation                        35,888     100.0%       35,888

Financial Services
    Payroll Services               # of   Full Time Employees                      231,790     0.00%             0
    Treasury (Cashier)             # of   Transactions Processed                   251,393     0.00%             0
    Accounts Payable               $ of   Accounts Payable Transactions            252,895     0.00%             0
   Accounting & Debt Mgt           # of   Transactions Processed                   556,923     0.20%         1,114
    Management/Budget              # of   Transactions Processed                   398,664     0.07%           279
    Administration                 # of   Full Time Employees                      258,789     0.00%             0
    Procurement                    # of   Purchase Orders Processed                478,190     0.60%         2,869

City Clerk
    Records Management             # of   Files Imaged                             122,973      0.00%            0
    Communications                 # of   Full Time Employees                       57,742      0.00%            0
    Administration                 # of   Full Time Employees                      623,425      0.00%            0
    Citizen's Action Center        # of   Complaints/Inquiries                     116,128     11.15%       12,948

City Manager
    Administration              # of Full Time Employees                           625,174     0.00%                0
    Public Information          # of Full Time Employees                           326,607     0.00%                0
Information Technology Services
    Administration              # of Computers                                     243,051     0.00%                0
    Central Computer            # of Computers                                   1,212,784     0.00%                0
    Technical Support           # of Computers                                   1,449,389     0.00%                0
    Telecommunications          # of Communication Devices                         272,059     0.00%                0
    GIS                         # of Mapping & Analysis Requests                   218,868     0.00%                0

City Auditor                       Internal Audit Hours                            514,166     0.00%                0

City Council                       # of Council Items                              475,190     0.00%                0

City Attorney                      # of Full Time Employees                      1,034,247     0.00%                0

Public Works
   Facilities (non-chargebacks)    FY 2011 Projection                                      0                        0
   Fleet (non-chargebacks)         FY 2011 Projection                                      0                        0


Adjustment                         FY 2009 True Up                                                         (13,977)
                                                                 TOTAL FY 2011 ALLOCATION                   39,121




                                                                 214
                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget

                                            City Wide Cost Allocations
                                     FY 2011 City Manger Proposed Budget $$

                                             Allocation for Gas Tax Funds

               Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                   # of Full Time Employees - FY      2011         1,564.40    0.00%       0.00
                     # of Cashier Transactions Processed - FY         2011       733,202.00    0.00%       0.00
                          # of Purchase Orders Processed - FY         2011         5,973.00    0.60%      36.00
                 # of Accounting Transactions Processed - FY          2011       302,723.00    0.20%     615.00
                      # of Budget Transactions Processed - FY         2011         2,769.00    0.07%       2.00
                                                 # of Retirees - FY   2011           532.00    0.00%       0.00
                      $ of Accounts Payable Transactions - FY         2011   275,528,572.00    0.00%       0.00
                                            # of Files Imaged - FY    2011       723,178.00    0.00%       0.00
                                   # of Internal Audit Hours - FY     2011         4,626.50    0.00%       0.00
                               # of Communication Devices - FY        2011           634.00    0.00%       0.00
       # of Complaints/Inquiries Received by Action Center - FY       2011        11,910.00   11.15%   1,328.00
                    # of GIS Mapping & Analysis Requests - FY         2011           478.00    0.00%       0.00
                                              # of Computers - FY     2011           946.00    0.00%       0.00
                                           # of Council Items - FY    2011           879.00    0.00%       0.00




Note: Allocation amounts are based on FY 2011 projections of activity.




                                                             215
    CITY OF CAPE CORAL, FLORIDA
FY 2010-2011 City Manager’s Proposed Budget




                    216
                                    CITY OF CAPE CORAL, FLORIDA
                              FY 2010-2011 City Manager’s Proposed Budget


                                    FY 2011 City Manager Adopted Budget

                                 Parks & Recreation Overhead Allocations
                           for Sunsplash, Coral Oaks Golf Course, & Yacht Basin



Total Parks & Recreation Budget *                          $        16,361,072
    * include capital, but not transfers & non. expend. Dispurse.
Total P&R Admin Operating & Personnel Expenses             $           791,869     >> Total Overhead for Allocation



                                      Overhead Allocation for Sunsplash

Total P&R Admin FY 2011 Budget:                     $             791,869
FY 2011 $ Budget Sunsplash         $ 2,259,498     use ratio to
FY 2011 $ Budget P & R (all funds) $ 16,361,072    allocate
Amount Allocated = P&R Admin x Sunsplash $/P&R $ = $           109,358.75

                     Parks & Recreation Adm in. Overhead Costs Allocated:                     $        109,358.75



                              Overhead Allocation for Coral Oaks Golf Course

Total P&R Admin FY 2011 Budget:                            $             791,869
FY 2011 $ Budget Coral Oaks        $ 1,949,851            use ratio to
FY 2011 $ Budget P & R (all funds) $ 16,361,072           allocate
Amount Allocated = P&R Admin x Golf $/P&R $ =              $           94,371.97

                     Parks & Recreation Adm in. Overhead Costs Allocated:                     $         94,371.97




                                      Overhead Allocation for Yacht Basin


Total P&R Admin FY 2011 Budget:                           $            791,869
FY 2011 $ Budget Yacht Basin          $     231,811
FY 2011$ Budget P & R (all funds)     $ 16,361,072
Amount Allocated = P&R Admin x Yacht Basin $/P&R $ = $                11,219.55


                     Parks & Recreation Adm in. Overhead Costs Allocated:                     $         11,219.55




Remaining Parks & Recreation Departments/Funds            Total Parks & Rec Administration Allocated
General Fund Less Admin            $ 5,528,345            Sunsplash                            $          109,359
Program Fund                       $ 6,391,567            Golf Course                          $           94,372
                                                          Yacht Basin                          $           11,220
                                                          All other                            $          576,919
                                      $ 11,919,912                                             $          791,869

FY 2011 $ Budget Remaining P &R    $ 11,919,912    use ratio to                    0.729
FY 2011 $ Budget P & R (all funds) $ 16,361,072    allocate
Amount Allocated = P&R Admin x Remaining $/P&R $ = $           576,918.72




                                                        217
                                          CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget

                                             City Wide Cost Allocations
                                      FY 2011 City Manger Proposed Budget $$

                                              Allocation for Waterpark Fund

                Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                                 Allocation                  Total Cost                Portion
         Departm ent                             Based on:                   to Allocate      %       Allocated
Human Resources
  Employee Benefits                # of   Full Time Employees                      291,048   4.19%        12,195
  Retiree Health Care Costs        # of   Retirees                               4,294,829   0.00%             0
  Personnel Administration         # of   Full Time Employees                      311,366   4.19%        13,046
  Employee Relations               # of   Full Time Employees                       82,279   4.19%         3,447
  Compensation & Classification    # of   Full Time Employees                      209,817   4.19%         8,791
  Training                         # of   Full Time Employees                       19,000   4.19%           796
  Recruitment                      # of   Full Time Employees                      178,292   4.19%         7,470

Parks & Rec Administration         $ Budget - see allocation                       109,359   100.0%      109,359

Financial Services
    Payroll Services               # of   Full Time Employees                      231,790    4.19%        9,712
    Treasury (Cashier)             # of   Transactions Processed                    25,139   49.97%       12,562
    Accounts Payable               $ of   Accounts Payable Transactions            252,895    0.37%          936
   Accounting & Debt Mgt           # of   Transactions Processed                   556,923    1.29%        7,184
    Management/Budget              # of   Transactions Processed                   398,664    1.52%        6,060
    Administration                 # of   Full Time Employees                      258,789    4.19%       10,843
    Procurement                    # of   Purchase Orders Processed                478,190    6.53%       31,226

City Clerk
    Records Management             # of   Files Imaged                             122,973   1.66%         2,041
    Communications                 # of   Full Time Employees                       57,742   4.19%         2,419
    Administration                 # of   Full Time Employees                      623,425   4.19%        26,122
    Citizen's Action Center        # of   Complaints/Inquiries                     116,128   0.00%             0

City Manager
    Administration              # of Full Time Employees                           625,174   4.19%        26,195
    Public Information          # of Full Time Employees                           326,607   4.19%        13,685
Information Technology Services
    Administration              # of Computers                                     243,051   0.74%         1,799
    Central Computer            # of Computers                                   1,212,784   0.74%         8,975
    Technical Support           # of Computers                                   1,449,389   0.74%        10,725
    Telecommunications          # of Communication Devices                         272,059   0.95%         2,585
    GIS                         # of Mapping & Analysis Requests                   218,868   0.00%             0

City Auditor                       Internal Audit Hours                            514,166   0.00%                0

City Council                       # of Council Items                              475,190   0.23%         1,093

City Attorney                      # of Full Time Employees                      1,034,247   4.19%        43,335

Public Works
   Facilities (non-chargebacks)    FY 2011 Projection                                2,000                 2,000
   Fleet (non-chargebacks)         FY 2011 Projection                                  350                   350


Adjustment                         FY 2009 True Up                                                        (5,518)
                                                                 TOTAL FY 2011 ALLOCATION                369,433




                                                                 218
                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget

                                            City Wide Cost Allocations
                                     FY 2011 City Manger Proposed Budget $$

                                            Allocation for Waterpark Fund

               Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                   # of Full Time Employees - FY      2011         1,564.40    4.19%          65.50
                    # of Rec Trac Transactions Processed - FY         2011     1,023,796.00   49.97%     511,615.00
                          # of Purchase Orders Processed - FY         2011         5,973.00    6.53%         390.00
                 # of Accounting Transactions Processed - FY          2011       302,723.00    1.29%       3,899.00
                      # of Budget Transactions Processed - FY         2011         2,769.00    1.52%          42.00
                                                 # of Retirees - FY   2011           529.00    0.00%           0.00
                      $ of Accounts Payable Transactions - FY         2011   275,528,572.45    0.37%   1,014,982.13
                                            # of Files Imaged - FY    2011       723,178.00    1.66%      12,030.00
                                   # of Internal Audit Hours - FY     2011         4,626.50    0.00%           0.00
                               # of Communication Devices - FY        2011           634.00    0.95%           6.00
       # of Complaints/Inquiries Received by Action Center - FY       2011        11,910.00    0.00%           0.00
                    # of GIS Mapping & Analysis Requests - FY         2011           478.00    0.00%           0.00
                                              # of Computers - FY     2011           946.00    0.74%           7.00
                                           # of Council Items - FY    2011           879.00    0.23%           2.00




Note: Allocation amounts are based on FY 2011 projections of activity.




                                                             219
                                          CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget

                                            City Wide Cost Allocations
                                      FY 2011 City Manger Adopted Budget $$

                                             Allocation for Golf Course Fund

                 Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Adopted Budget $
                                                 Allocation                  Total Cost                Portion
         Departm ent                             Based on:                   to Allocate      %       Allocated
Human Resources
  Employee Benefits                # of   Full Time Employees                      291,048   2.23%         6,490
  Retiree Health Care Costs        # of   Retirees                               4,294,829   1.51%        64,852
  Personnel Administration         # of   Full Time Employees                      311,366   2.23%         6,943
  Employee Relations               # of   Full Time Employees                       82,279   2.23%         1,835
  Compensation & Classification    # of   Full Time Employees                      209,817   2.23%         4,679
  Training                         # of   Full Time Employees                       19,000   2.23%           424
  Recruitment                      # of   Full Time Employees                      178,292   2.23%         3,976

Parks & Rec Administration         $ Budget - see allocation                        94,372   100.0%       94,372

Financial Services
    Payroll Services               # of   Full Time Employees                      231,790    2.23%        5,169
    Treasury (Cashier)             # of   Transactions Processed                    25,139   33.13%        8,329
    Accounts Payable               $ of   Accounts Payable Transactions            252,895    0.23%          582
   Accounting & Debt Mgt           # of   Transactions Processed                   556,923    1.31%        7,296
    Management/Budget              # of   Transactions Processed                   398,664    2.09%        8,332
    Administration                 # of   Full Time Employees                      258,789    2.23%        5,771
    Procurement                    # of   Purchase Orders Processed                478,190    4.29%       20,514

City Clerk
    Records Management             # of   Files Imaged                             122,973   0.00%             0
    Communications                 # of   Full Time Employees                       57,742   2.23%         1,288
    Administration                 # of   Full Time Employees                      623,425   2.23%        13,902
    Citizen's Action Center        # of   Complaints/Inquiries                     116,128   0.00%             0

City Manager
    Administration              # of Full Time Employees                           625,174   2.23%        13,941
    Public Information          # of Full Time Employees                           326,607   2.23%         7,283
Information Technology Services
    Administration              # of Computers                                     243,051   0.53%         1,288
    Central Computer            # of Computers                                   1,212,784   0.53%         6,428
    Technical Support           # of Computers                                   1,449,389   0.53%         7,682
    Telecommunications          # of Communication Devices                         272,059   0.95%         2,585
    GIS                         # of Mapping & Analysis Requests                   218,868   0.00%             0

City Auditor                       Internal Audit Hours                            514,166   0.00%                0

City Council                       # of Council Items                              475,190   0.23%         1,093

City Attorney                      # of Full Time Employees                      1,034,247   2.23%        23,064

Public Works
   Facilities (non-chargebacks)    FY 2011 Projection                                4,000                 4,000
   Fleet (non-chargebacks)         FY 2011 Projection                                    0                     0


Adjustment                         FY 2009 True Up                                                        (4,860)
                                                                 TOTAL FY 2011 ALLOCATION                317,258




                                                                 220
                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget

                                            City Wide Cost Allocations
                                     FY 2011 City Manger Proposed Budget $$

                                           Allocation for Golf Course Fund

               Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                   # of Full Time Employees - FY      2011         1,564.40    2.23%        34.95
                    # of Rec Trac Transactions Processed - FY         2011     1,023,796.00   33.13%   339,188.00
                          # of Purchase Orders Processed - FY         2011         5,973.00    4.29%       256.00
                 # of Accounting Transactions Processed - FY          2011       302,723.00    1.31%     3,954.00
                      # of Budget Transactions Processed - FY         2011         2,769.00    2.09%        58.00
                                                 # of Retirees - FY   2011           529.00    1.51%         8.00
                      $ of Accounts Payable Transactions - FY         2011   275,528,572.00    0.23%   645,160.00
                                            # of Files Imaged - FY    2011       723,178.00    0.00%         0.00
                                   # of Internal Audit Hours - FY     2011         4,626.50    0.00%         0.00
                               # of Communication Devices - FY        2011           634.00    0.95%         6.00
       # of Complaints/Inquiries Received by Action Center - FY       2011        11,910.00    0.00%         0.00
                    # of GIS Mapping & Analysis Requests - FY         2011           478.00    0.00%         0.00
                                              # of Computers - FY     2011           946.00    0.53%         5.00
                                           # of Council Items - FY    2011           879.00    0.23%         2.00




Note: Allocation amounts are based on FY 2011 projections of activity.




                                                             221
                                          CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget

                                             City Wide Cost Allocations
                                      FY 2011 City Manger Proposed Budget $$

                                             Allocation for Yacht Basin Fund

                Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                                 Allocation                  Total Cost                Portion
         Departm ent                             Based on:                   to Allocate      %       Allocated
Human Resources
  Employee Benefits                # of   Full Time Employees                      291,048   0.13%           378
  Retiree Health Care Costs        # of   Retirees                               4,294,829   0.38%        16,320
  Personnel Administration         # of   Full Time Employees                      311,366   0.13%           405
  Employee Relations               # of   Full Time Employees                       82,279   0.13%           107
  Compensation & Classification    # of   Full Time Employees                      209,817   0.13%           273
  Training                         # of   Full Time Employees                       19,000   0.13%            25
  Recruitment                      # of   Full Time Employees                      178,292   0.13%           232

Parks & Rec Administration         $ Budget - see allocation                        11,220   100.0%       11,220

Financial Services
    Payroll Services               # of   Full Time Employees                      231,790   0.13%           301
    Treasury (Cashier)             # of   Transactions Processed                    25,139   0.20%            50
    Accounts Payable               $ of   Accounts Payable Transactions            252,895   0.02%            51
   Accounting & Debt Mgt           # of   Transactions Processed                   556,923   0.56%         3,119
    Management/Budget              # of   Transactions Processed                   398,664   0.29%         1,156
    Administration                 # of   Full Time Employees                      258,789   0.13%           336
    Procurement                    # of   Purchase Orders Processed                478,190   1.31%         6,264

City Clerk
    Records Management             # of   Files Imaged                             122,973   0.00%             0
    Communications                 # of   Full Time Employees                       57,742   0.13%            75
    Administration                 # of   Full Time Employees                      623,425   0.13%           810
    Citizen's Action Center        # of   Complaints/Inquiries                     116,128   0.00%             0

City Manager
    Administration              # of Full Time Employees                           625,174   0.13%           813
    Public Information          # of Full Time Employees                           326,607   0.13%           425
Information Technology Services
    Administration              # of Computers                                     243,051   0.21%           510
    Central Computer            # of Computers                                   1,212,784   0.21%         2,547
    Technical Support           # of Computers                                   1,449,389   0.21%         3,044
    Telecommunications          # of Communication Devices                         272,059   0.16%           435
    GIS                         # of Mapping & Analysis Requests                   218,868   0.00%             0

City Auditor                       Internal Audit Hours                            514,166   0.00%                0

City Council                       # of Council Items                              475,190   0.00%                0

City Attorney                      # of Full Time Employees                      1,034,247   0.13%         1,345

Public Works
   Facilities (non-chargebacks)    FY 2011 Projection                                  700                   700
   Fleet (non-chargebacks)         FY 2011 Projection                                  600                   600


Adjustments                        FY 2009 True Up                                                        (3,831)
                                                                 TOTAL FY 2011 ALLOCATION                 47,710




                                                                 222
                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget

                                            City Wide Cost Allocations
                                     FY 2011 City Manger Proposed Budget $$

                                           Allocation for Yacht Basin Fund

               Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                   # of Full Time Employees - FY      2011         1,564.40   0.13%        2.00
                    # of RecTrac Transactions Processed - FY          2011     1,023,796.00   0.20%    2,089.00
                          # of Purchase Orders Processed - FY         2011         5,973.00   1.31%       78.00
                 # of Accounting Transactions Processed - FY          2011       302,723.00   0.56%    1,698.00
                      # of Budget Transactions Processed - FY         2011         2,769.00   0.29%        8.00
                                                 # of Retirees - FY   2011           529.00   0.38%        2.00
                      $ of Accounts Payable Transactions - FY         2011   275,528,572.00   0.02%   49,709.00
                                            # of Files Imaged - FY    2011       723,178.00   0.00%        0.00
                                   # of Internal Audit Hours - FY     2011         4,626.50   0.00%        0.00
                               # of Communication Devices - FY        2011           634.00   0.16%        1.00
       # of Complaints/Inquiries Received by Action Center - FY       2011        11,910.00   0.00%        0.00
                    # of GIS Mapping & Analysis Requests - FY         2011           478.00   0.00%        0.00
                                              # of Computers - FY     2011           946.00   0.21%        2.00
                                           # of Council Items - FY    2011           879.00   0.00%        0.00




Note: Allocation amounts are based on FY 2011 projections of activity.




                                                             223
    CITY OF CAPE CORAL, FLORIDA
FY 2010-2011 City Manager’s Proposed Budget




                    224
                                   CITY OF CAPE CORAL, FLORIDA
                             FY 2010-2011 City Manager’s Proposed Budget

                                   FY 2011 City Manager Adopted Budget


                             Com m unity Developm ent Overhead Allocations
                                             for Building and CDBG



Total Community Development Budget *                     $              6,846,954
   * include capital, but not transfers & non. expend. Dispurse.
Total 127001 Operating & Personnel Expenses              $                71,142    >> Total Overhead for Allocation



                                       Overhead Allocation for Building


Total DCD AdminFY 2011 Budget:                           $                71,142
FY 2011 $ Budget Building            $   2,312,394       use ratio to
FY 2011 $ Budget DCD (all funds)     $   6,846,954       allocate
Amount Allocated = 127001 x Building $/DCD $ =           $              24,026.50


                    Com m unity Developm ent Adm in. Overhead Costs Allocated:                $          24,026.00




                                         Overhead Allocation for CDBG


Total DCD Admin FY 2011 Budget:                          $                71,142
FY 2011 $ Budget CDBG                $     830,492
FY 2011 $ Budget DCD (all funds)     $   6,846,954
Amount Allocated = 127001 x CDBG $/DCD $ =               $               8,629.07


                    Com m unity Developm ent Adm in. Overhead Costs Allocated:                $             863.00




Remaining Community Development Departments/Funds Total DCD Administration Allocated
Admin                                $      71,142       Building                             $             24,026
Planning & Grow th Management        $     961,038       CDBG                                 $                863
Code Compliance                      $   2,671,888       All other                            $             46,253
SHIP                                 $          -                                             $             71,142
                                     $   3,704,068


FY 2011 $ Budget Remaining DCD       $   3,704,068       use ratio to               0.541
FY 2011 $ Budget DCD (all funds)     $   6,846,954       allocate
Amount Allocated = DCD001 x Remaining $/DCD $ =          $              38,486.43 Plus Balance of CDBG Allocation




                                                       225
                                          CITY OF CAPE CORAL, FLORIDA
                                  FY 2010-2011 City Manager’s Proposed Budget

                                             City Wide Cost Allocations
                                      FY 2011 City Manger Proposed Budget $$

                                                 Allocation for CDBG Fund

                Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                                 Allocation                  Total Cost                  Portion
         Departm ent                             Based on:                   to Allocate        %       Allocated
Human Resources
  Employee Benefits                # of   Full Time Employees                      291,048     0.13%           378
  Retiree Health Care Costs        # of   Retirees                               4,294,829     0.00%             0
  Personnel Administration         # of   Full Time Employees                      311,366     0.13%           405
  Employee Relations               # of   Full Time Employees                       82,279     0.13%           107
  Compensation & Classification    # of   Full Time Employees                      209,817     0.13%           273
  Training                         # of   Full Time Employees                       19,000     0.13%            25
  Recruitment                      # of   Full Time Employees                      178,292     0.13%           232

DCD Administration                 $ Budget - see allocation                           863     100.0%          863

Financial Services
    Payroll Services               # of   Full Time Employees                      231,790     0.13%           301
    Treasury (Cashier)             # of   Transactions Processed                   251,393     0.00%             0
    Accounts Payable               $ of   Accounts Payable Transactions            252,895     0.17%           430
   Accounting & Debt Mgt           # of   Transactions Processed                   556,923     0.24%         1,337
    Management/Budget              # of   Transactions Processed                   398,664     3.62%        14,432
    Administration                 # of   Full Time Employees                      258,789     0.13%           336
    Procurement                    # of   Purchase Orders Processed                478,190     0.31%         1,482

City Clerk
    Records Management             # of   Files Imaged                             122,973     0.00%             0
    Communications                 # of   Full Time Employees                       57,742     0.13%            75
    Administration                 # of   Full Time Employees                      623,425     0.13%           810
    Citizen's Action Center        # of   Complaints/Inquiries                     116,128     0.00%             0

City Manager
    Administration              # of Full Time Employees                           625,174     0.13%           813
    Public Information          # of Full Time Employees                           326,607     0.13%           425
Information Technology Services
    Administration              # of Computers                                     243,051     0.00%             0
    Central Computer            # of Computers                                   1,212,784     0.00%             0
    Technical Support           # of Computers                                   1,449,389     0.00%             0
    Telecommunications          # of Communication Devices                         272,059     0.27%           735
    GIS                         # of Mapping & Analysis Requests                   218,868     0.00%             0

City Auditor                       Internal Audit Hours                            514,166     0.00%                0

City Council                       # of Council Items                              475,190     0.20%           950

City Attorney                      # of Full Time Employees                      1,034,247     0.13%         1,345

Public Works
   Facilities (non-chargebacks)    FY 2011 Projection                                      0                        0
   Fleet (non-chargebacks)         FY 2011 Projection                                      0                        0


Adjustment                         FY 2009 True Up                                                          (7,651)
                                                                 TOTAL FY 2011 ALLOCATION                   18,103




                                                                 226
                                      CITY OF CAPE CORAL, FLORIDA
                               FY 2010-2011 City Manager’s Proposed Budget

                                            City Wide Cost Allocations
                                     FY 2011 City Manger Proposed Budget $$

                                               Allocation for CDBG Fund

               Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                   # of Full Time Employees - FY      2011         1,564.40   0.13%         2.00
                     # of Cashier Transactions Processed - FY         2011       723,572.00   0.00%         2.00
                          # of Purchase Orders Processed - FY         2011         7,358.00   0.31%        23.00
                 # of Accounting Transactions Processed - FY          2011       299,842.00   0.24%       734.00
                      # of Budget Transactions Processed - FY         2011         3,148.00   3.62%       114.00
                                                 # of Retirees - FY   2011           551.00   0.00%         0.00
                      $ of Accounts Payable Transactions - FY         2011   275,528,572.00   0.17%   470,734.00
                                            # of Files Imaged - FY    2011       728,178.00   0.00%         0.00
                                   # of Internal Audit Hours - FY     2011         4,988.50   0.00%         0.00
                               # of Communication Devices - FY        2011           747.00   0.27%         2.00
       # of Complaints/Inquiries Received by Action Center - FY       2011        10,436.00   0.00%         0.00
                    # of GIS Mapping & Analysis Requests - FY         2011           485.00   0.00%         0.00
                                              # of Computers - FY     2011           998.00   0.20%         2.00
                                           # of Council Items - FY    2011           790.00   1.27%        10.00




Note: Allocation amounts are based on FY 2011 projections of activity.




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                                           City Wide Cost Allocations
                                    FY 2011 City Manger Proposed Budget $$

                                               Allocation for Building Fund

                Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                                Allocation                  Total Cost                Portion
         Departm ent                            Based on:                   to Allocate      %       Allocated
Human Resources
  Employee Benefits               # of   Full Time Employees                      291,048   1.69%         4,919
  Retiree Health Care Costs       # of   Retirees                               4,294,829   5.29%       227,196
  Personnel Administration        # of   Full Time Employees                      311,366   1.69%         5,262
  Employee Relations              # of   Full Time Employees                       82,279   1.69%         1,391
  Compensation & Classification   # of   Full Time Employees                      209,817   1.69%         3,546
  Training                        # of   Full Time Employees                       19,000   1.69%           321
  Recruitment                     # of   Full Time Employees                      178,292   1.69%         3,013

DCD Administration                $ Budget - see allocation                        24,026   100.0%       24,026

Financial Services
    Payroll Services              # of   Full Time Employees                      231,790   1.69%         3,917
    Treasury (Cashier)            # of   Transactions Processed                   251,393   2.33%         5,857
    Accounts Payable              $ of   Accounts Payable Transactions            252,895   0.06%           152
   Accounting & Debt Mgt          # of   Transactions Processed                   556,923   4.51%        25,117
    Management/Budget             # of   Transactions Processed                   398,664   0.94%         3,747
    Administration                # of   Full Time Employees                      258,789   1.69%         4,374
    Procurement                   # of   Purchase Orders Processed                478,190   1.04%         4,973

City Clerk
    Records Management            # of   Files Imaged                             122,973   28.03%       34,469
    Communications                # of   Full Time Employees                       57,742    1.69%          976
    Administration                # of   Full Time Employees                      623,425    1.69%       10,536
    Citizen's Action Center       # of   Complaints/Inquiries                     116,128    0.24%          279

City Manager
    Administration              # of Full Time Employees                          625,174   1.69%        10,565
    Public Information          # of Full Time Employees                          326,607   1.69%         5,520
Information Technology Services
    Administration              # of Computers                                    243,051   3.38%         8,215
    Central Computer            # of Computers                                  1,212,784   3.38%        40,992
    Technical Support           # of Computers                                  1,449,389   3.38%        48,989
    Telecommunications          # of Communication Devices                        272,059   4.57%        12,433
    GIS                         # of Mapping & Analysis Requests                  218,868   2.72%         5,953

City Auditor                      Internal Audit Hours                            514,166   0.00%                0

City Council                      # of Council Items                              475,190   0.46%         2,186

City Attorney                     # of Full Time Employees                      1,034,247   1.69%        17,479

Public Works
   Facilities (non-chargebacks)   FY 2011 Projection                                  200                   200
   Fleet (non-chargebacks)        FY 2011 Projection                                5,200                 5,200


Adjustment                        FY 2009 True Up                                                        (5,518)
                                                                TOTAL FY 2011 ALLOCATION                516,285




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                                            City Wide Cost Allocations
                                     FY 2011 City Manger Proposed Budget $$

                                              Allocation for Building Fund

               Used for FY 2011 Budget Charges - Based on FY 2011 City Manager Proposed Budget $
                                   # of Full Time Employees - FY      2011         1,564.40    1.69%        26.50
                     # of Cashier Transactions Processed - FY         2011       733,202.00    2.33%    17,101.00
                          # of Purchase Orders Processed - FY         2011         5,973.00    1.04%        62.00
                 # of Accounting Transactions Processed - FY          2011       302,723.00    4.51%    13,641.00
                      # of Budget Transactions Processed - FY         2011         2,769.00    0.94%        26.00
                                                 # of Retirees - FY   2011           529.00    5.29%        28.00
                      $ of Accounts Payable Transactions - FY         2011   275,528,572.00    0.06%   172,993.00
                                            # of Files Imaged - FY    2011       723,178.00   28.03%   202,708.00
                                   # of Internal Audit Hours - FY     2011         4,626.50    0.00%         0.00
                               # of Communication Devices - FY        2011           634.00    4.57%        29.00
       # of Complaints/Inquiries Received by Action Center - FY       2011        11,910.00    0.24%        29.00
                    # of GIS Mapping & Analysis Requests - FY         2011           478.00    2.72%        13.00
                                              # of Computers - FY     2011           946.00    3.38%        32.00
                                           # of Council Items - FY    2011           879.00    0.46%         4.00




Note: Allocation amounts are based on FY 2011 projections of activity.




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           Summary of Financial Accounting System
Organization
The City of Cape Coral operates under a Council/Manager form of government. The policy-making
body of the City is a City Council composed of eight (8) members. Seven (7) Council Members are
elected at large on a non-partisan basis from districts. The Mayor serves as the eighth member and
is also elected at-large on a non-partisan basis and has one (1) vote and no veto authority. All terms
run for a four (4) year period with the Mayor, three (3) Council Member‟s being elected one (1)
election year, and the remaining four (4) Council Member‟s elected the next election year. The City
Council is responsible for all policy-making functions of the government and retains the services of a
City Attorney, City Manager, and City Auditor. All additional authorities have to do with personnel;
management and preparation of the budget are the responsibility of the City Manager.

The City provides a comprehensive range of municipal services including general government,
public safety, community development, public works, planning and zoning, utilities, parks and
recreation, cultural, and general administrative services.

The City's Financial Services Department is managed by a Financial Service Director who reports to
the City Manager. The City also has a Financial Advisory Committee (citizen group) to provide input
into the budgetary process.

Reporting Entity
Included in the City's financial statements are all departments and/or organizations for which the City
is financially accountable.

Accounting System
The City is financially accountable for organizations that make up its legal entity, as well as legally
separate organizations that meet certain criteria. The criteria for inclusion in the reporting entity
entails those cases where the City or its officials appoint a voting majority of an organization‟s
governing body and is able to impose its will on the organization or there is a potential for the
organization to provide specific financial benefits or burdens to the city.

Fund Structure and Budgetary Accounting Policy
The budget is prepared in a manner, which allows it to be viewed from a variety of perspectives: by
organization, program, and funding source. Each fund is a separate budgetary and accounting
entity which is self balancing and freestanding for the purpose of maintaining records for a set of
financial resources which are segregated for a particular purpose. While the budget may be looked
at from several perspectives, the fund is the basic legal and accounting framework of the budget.
Cape Coral organizes its funds into the basic fund groups recognized under generally accepted
accounting principles (GAAP). The basic fund groups are: Governmental Funds – which consist of
the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Project Funds; the
Proprietary Funds, which consist of Enterprise Funds, Internal Service Funds and Trust and Agency
Funds.

Governmental Fund Types
General, Special Revenue, Debt Service and Capital Projects Funds are accounted for on a
“spending” or “financial flow” measurement focus. This means that only current assets and current
liabilities are generally included on the balance sheets. Accordingly, the reported undesignated fund
balances (net current assets) are considered a measure of available, spendable or appropriable
resources. Governmental Fund Type operating statements present increases (revenues and other
financing sources) and decreases (expenditures and other financing uses) in net current assets.




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                                 CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget

        General Fund
        The General Fund is the general operating fund of the City and includes the activities of
        administrative services (Council, City Attorney, City Manager, and City Clerk), public safety,
        financial and human services, leisure services, fleet, facilities and public works. It is used to
        account for all financial resources, except those required to be accounted for in another fund.

        Special Revenue Funds
        Special Revenue Funds are used to account for the proceeds of specific revenue sources
        (other than capital projects) that are legally restricted to expenditures for specified purposes.

        Debt Service Fund
        The Debt Service Fund is used to account for the accumulation of resources for, and the
        payment of, general long-term debt principal and interest.

        Capital Projects Fund
        The Capital Projects Fund is used to account for financial resources to be used for the
        acquisition or construction of major capital facilities (other than those financed by enterprise
        funds).

Proprietary Fund Type - Enterprise Funds are accounted for on a “capital maintenance”
measurement focus. Accordingly, all assets and liabilities are included on their balance sheets, and
the reported fund equities (total reported assets less total reported liabilities) provide an indication of
the economic net worth of the funds. Operating statements for Proprietary Fund Types report
increases (revenues) and decreases (expenses) in total economic net worth.

        Enterprise Funds are used to account for operations that are financed and operated in a
        manner similar to private business enterprises. The City accounts for its water and sewer
        systems, stormwater utility, yacht basin, and golf course as Enterprise Funds.

        Internal Service Funds are used to report any activity that provides goods or services to
        other funds, departments or agencies of the primary government and its component units or
        to other governments on a cost-reimbursement basis.

Fiduciary Fund Type - Pension Trust Funds are accounted for in essentially the same manner as
Proprietary Funds. Agency Funds are custodial in nature (assets equal liabilities) and do not involve
measurement of results of operations.

        Trust and Agency Funds are used to account for assets held by a governmental unit in a
        trustee capacity or as an agent for individuals, private organizations, other governmental
        units and/or other funds. These include the Pension Trust Funds.

Basis of Accounting and Budget Development
The accounting and financial reporting treatment applied to a fund is determined by its measurement
focus. All governmental funds and expendable trust funds are accounted for using a current
financial resources measurement focus. With this measurement focus, only current assets and
current liabilities generally are included on the balance sheet.

All proprietary funds, non-expendable trust funds and pension trust funds are accounted for on a
flow of economic resources measurement focus. With this measurement focus, all assets and all
liabilities associated with the operation of these funds are included on the balance sheet.

The modified accrual basis of accounting is used by all governmental fund types, expendable trust
funds and agency funds. Under the modified accrual basis of accounting, revenues are recognized


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                                CITY OF CAPE CORAL, FLORIDA
                           FY 2010-2011 City Manager’s Proposed Budget

when susceptible to accrual (i.e., when they become both measurable and available). "Measurable"
means the amount of the transaction can be determined and "available" means collectible within the
current period or soon enough thereafter to be used to pay liabilities of the current period.

Those revenues susceptible to accrual are property taxes, franchise taxes, special assessments,
licenses, interest revenue and charges for services. Sales taxes collected and held by the state at
year-end on behalf of the City also are recognized as revenue. Fines, permits and parking meter
revenues are not susceptible to accrual because generally they are not measurable until received in
cash.

The accrual basis of accounting is utilized by proprietary fund-types, pension trust funds and non-
expendable trust funds. Under this method, revenues are recorded when earned and expenses are
recorded at the time liabilities are incurred.

Budgets for all funds are prepared on a cash basis. The budgeting of proprietary funds is also
developed on the same basis except that acquisitions of assets and payments of liabilities are
budgeted in the same manner as expenditures. Depreciation and other non-cash expenses are not
budgeted.

Fixed appropriation budgets for the control of resources are legally required for all funds; therefore, a
consistent basis of budget preparation and management is applied to all funds.

Amendments to the city‟s operating budget in which appropriations are increased or decreased or
transfers between funds must be approved by the City Council. The amendments are presented in
ordinance form and allow for public input. The City Charter authorizes the City Manager to transfer
appropriations within departments of the general fund and within the fund as a whole for all other
funds. The transfers are requested by the relevant operating managers, by the department director,
by the Budget staff, and by City Manager as required by administrative policy.




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                                CITY OF CAPE CORAL, FLORIDA
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                                     Financial Terms
Account: Financial reporting unit for budget, management, or accounting purposes.

Accounting Period: A period of time (e.g. one month, one year) where the city determines its
financial position and results of operations.

Accrual Basis: The basis whereby transactions and events are recognized when they occur,
regardless of when cash is received or paid.

Actuarial: A person or methodology that makes determinations of required contributions to achieve
future funding levels that addresses risk and time.

Ad Valorem Tax: Tax levied in proportion to the value of the property against which it is levied.

Adopted Budget: The proposed budget as initially formally approved by the City Council.

Aggregate Millage Rate: A rate obtained by dividing the sum of all ad valorem taxes levied by the
governing body by the taxable value of the municipality, expressed as an average tax rate.

All Years Budgeting: The method of budgeting and reporting grant and capital project
appropriations and expenditures from grant or project inception through the reporting period, as
opposed to, budgeting and reporting on a fiscal year basis. As a result, each year‟s budget only
reflects that year‟s changes in funding, such as additional funds being added to a project budget or
unneeded funds being subtracted from the budget.

Allocation: Component of an appropriation earmarking expenditures for a specific purpose and/or
level of organization.

Amendments: Process in which budget appropriations are increased as a result of unanticipated
revenues. Amendments must be approved by the City Council; however, non-budgeted Trust and
Agency funds do not require a formal amendment.

Appropriation: A legal authorization granted by the legislative body to incur expenditures and
obligations for a specific purpose. An appropriation is usually limited in amount, and as to the time
when it may be expended.

Assessed Valuation: A valuations set upon real estate or other property by a government as a
basis for levying taxes. Taxable valuation is calculated from an assessed valuation. Assessed
value is required to approach 100% of market value in Florida.

Balanced Budget: A budget in which planned funds or revenues available are equal to planned
expenditures.

Benchmark: To determine the quality of products, services and practices by measuring critical
factors (i.e., how fast, how reliable a product or service is) and compare the results to those of highly
regarded competitors.

Benefits: Payments to which participants may be entitled under a pension plan, including pension
benefits, death benefits, and benefits due on termination of employment.



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Bond: Written evidence of the issuer‟s obligation to repay a specified principal amount on a certain
date (maturity date), together with interest at a stated rate, or according to a formula for determining
that rate.

Bond Rating: The rating established by a rating company (Moody‟s, Standard and Poors, Fitch)
that assesses the City‟s financial stability, resources and capacity to repay the financing issue by
evaluating the organization‟s administrative management, financial management, debt load and local
economy.

Budget: A plan of financial operation embodying an estimate of proposed expenditures for a given
period, and the proposed means of financing. Used without any modifier, the term usually indicates
a financial plan for a single fiscal year. The term “budget” is used in two senses in practice.
Sometimes it designates the financial plan presented to the appropriating body for adoption, and
sometimes the plan finally approved by that body. It is usually necessary to specify whether the
budget under consideration is proposed and tentative, or whether it has been approved by the
appropriating body. The budget, once adopted, is the legal authorization to expend city funds during
the fiscal year. The budget may be amended during the fiscal year by the governing body and/or
management, in accordance with procedures specified by law, charter, and/or administrative rules
and regulations.

Budget Calendar: The schedule of key dates, which the City follows in the preparation, and
adoption of the budget.

Budget Deficit: Amount by which the City‟s budget outlays exceed its budget receipts for a given
period, usually a fiscal year.

Budget Message: A general discussion of the proposed budget as presented in writing to the
legislative body.

Budget Surplus: Amount by which the City‟s budget receipts exceed its budget outlays for a given
period, usually a fiscal year.

Capital Expenditure (Outlay): expenditure to acquire long-term assets. The asset will have a unit
cost of $1,000 or more and a useful life in excess of one year.

Capital Improvement Program (CIP): A plan for capital expenditures to be incurred each year over
a fixed period of a fixed period of years to meet capital needs arising from the long-term work
program. It sets forth each project or other contemplated expenditure in which the government is to
have a part, and specifies the full resources estimated to be available to finance the projected
expenditures.

Capital Lease: An agreement conveying the right to use property, plant, or equipment usually for a
stated period of time where the lessee assumes all the risks and rewards of ownership.

Capitalized Interest: When interest cost is added to the cost of an asset and expensed over the
useful life of an asset.

Charges for Current Services: This revenue results from user fees for various City services. Golf
course fees, fees for planning and zoning services, and charges for utility service are included.

Charter School:     A Public School receiving public money free from regulations that apply to
government.


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                               CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget


City Core Service: A service that cost-effectively enhances the health, safety, and welfare of the
general population, is not redundant to services provided by other government entities or the private
sector; is equitably apportioned among the general population not special sectors or groups and is
one in which resources are located and distributed to make the service universally accessible to the
general population.

Commercial Paper: An unsecured promissory note that is used for a specific amount, maturing on
a specific day. Normally, the maximum maturity is 270 days, but the most common length is 30 days.

Communication Services Tax Simplification Law: A law created by Florida Legislature to
combine communication services revenues with a two-tiered tax composed of State and local-option
tax.

Comprehensive Annual Financial Report (CAFR): This report is prepared by the Accounting
Division of the Financial Services Department. It is usually referred to by its abbreviation, and
summarizes financial data for the previous fiscal year in a standardized format. The CAFR is
organized by fund and contains two basic types of information: a balance sheet that compares
assets with liabilities and fund balance; and an operating statement that compares revenues with
expenditures.

Comprehensive Plan: The Comprehensive Plan consists of goals, objectives, policies, supporting
documentation and a Land Use Map, which work in concert to guide future growth and development
in Cape Coral to the year 2000 and beyond. Adopted on February 13, 1989, in accordance with
Florida Statutes, the Plan consists of eleven elements in such areas as capital improvements, land
use, housing, transportation, recreation and infrastructure.

Community Development Block Grant (CDBG): An entitlement grant program authorized by the
federal government, which provides a federal grant for each year in which the program is authorized
by Congress. The entitlement is based upon a formula, which includes the City's population. The
CDGB is limited in eligible uses of the funds to projects generally affecting low and moderate-income
persons or the elimination of slums and blight. CDGB has been a significant source of capital funds
for Cape Coral since 1982.

Community Redevelopment Agency (CRA): The Community Redevelopment Agency is a
revenue generating mechanism used to finance capital improvements in a neighborhood suffering
from blighted conditions. As the property is improved, the difference between the original tax
assessment and the revised assessment is returned to the CRA fund.

Continuing Appropriations: Funding approved in the current budget but not expended during that
current budget year. These appropriations are carried forward into the next fiscal year for their
intended purposes.

Debt Limit: The maximum amount of gross or net debt that is legally permitted. The Constitution of
the State of Florida (FS 200.181) and the City of Cape Coral set no legal debt limit.

Debt Ratios: Comparative statistics showing the relationship between the issuer's outstanding debt
and such factors as its tax base, income or population. Such ratios are often used in the process of
determining credit quality of an issue.

Debt Service: The annual payments required to support debt issues, including interest and
principal payments.




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                                CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget

Department: A basic organizational unit of government that may be sub-divided into divisions,
programs, activity groups, and/or activities.

Depreciation: The decrease in value of physical assets due to use and the passage of time.

Designated: Funds that have been identified to be spent for a specific purpose. This differs from
reserved funds, in that there is no legal requirement for funds that have been designated.

Distinguished Budget Presentation Program: A voluntary program administered by the
Government Finance Officers Association to encourage governments to publish efficiently organized
and easily readable budget documents and to provide peer recognition and technical assistance to
the fiscal officers preparing them.

Efficiency: A relationship between the resource allocation (input) and the ultimate product or
service delivered (output) for a particular activity. Usually expressed as “cost per service provided.”

Encumbrance: Purchase orders, contracts, salaries or other commitments which are chargeable to
an appropriation and for which a part of the appropriation is obligated. They cease to be
encumbrances when the obligations are paid or otherwise liquidated.

Enterprise Fund: A fund used to account for operations that are financed and operated in a
manner similar to private business enterprises, wherein the stated intent is that the costs (including
depreciation) of providing goods and services be financed from revenues recovered primarily
through user fees.

Escrow: Money or property held in the custody of a third party that is returned only after the
fulfillment of specific conditions.

Expenditures: Decreases in net financial resources. Expenditures include current operating
expenses, which require the current or future use of net current assets, debt service, and capital
outlays.

Fines and Forfeitures: Consists of a variety of fees, fines and forfeitures collected by the State
Court System, including bail forfeitures, garnishments, legal defenders recoupment and juror/witness
fees.

Fiscal Year: A 12-month period to which the annual operating budget applies, and at the end of
which a government determines its financial position and the results of its operations. Cape Coral‟s
fiscal year begins October 1, and ends September 30th of each year.

Fixed Assets: Assets of a long-term character which are intended to continue to be held or used,
such as land, building, improvements other than buildings, machinery, and equipment.

Franchise Bonds: Bonds for which the payment of the City‟s franchise revenues are pledged.

Franchise Fee: Charges to utilities for exclusive/non-exclusive rights to operate within municipal
boundaries. Examples are electricity and solid waste.

Full-Time Equivalent Position (FTE): A position converted to the decimal equivalent of a full time
position based on 2,080 hours per year. For example, a clerk working for 20 hours per week would
be the equivalent to .5 of a full-time position.




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                               CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget

Functions: Expenditure classification according to the principal purposes for which expenditures
are made. Examples are public safety, public health, public welfare, etc.

Fund: A fiscal and accounting entity with a self-balancing set of accounts recording assets,
liabilities, revenues and expenditures associated with a particular purpose.

Fund Balance: The fund equity of all funds. The difference between total revenue sources and
total expenditures in a fund. The fund balance is calculated at the end of the fiscal year.

Fund Equity: The excess of fund assets and resources over fund liabilities. A portion of the equity
of a governmental fund may be reserved or designated; the remainder is referred to as fund balance.

Funded Positions: A term referring to the number of authorized positions for which funding is
included in a given fiscal year‟s budget.

GASB 34: A new accounting standard used by the Governmental Accounting Standards Board that
is applicable to state and local governments. Compliance with GASB Statement 34 is necessary for
the preparation of financial statements in accordance with Generally Accepted Accounting
Principles. A significant provision of this new standard includes the preparation of government-wide
financial statements that summarize the information of the government as a whole using the accrual
basis of accounting (in addition to the continuing requirements for fund financial statements using
the modified accrual basis of accounting). Infrastructure assets, such as streets, bridges, and
sidewalks are also to be included in the government-wide financial statements. There are also
expanded disclosure requirements.

General Fund: This fund is used to account for all financial transactions applicable to the general
operations of the city. Revenues are derived principally from property taxes, state shared revenues,
franchise fees, fines, licenses and permits, and grants. This fund accounts for the general operating
expenditures of the City including police and fire protection, engineering/public works, parks and
recreation, planning and development, and general administration.

Generally Accepted Accounting Principles (GAAP): Uniform minimum standards and guidelines
for financial accounting and reporting that govern the form and content of the basic financial
statements of an entity. GAAP encompass the conventions, rules, and procedures necessary to
define accounting practices. They include not only broad guidelines of general application, but also
detailed practices and procedures. The primary authoritative statement on the application of GAAP
to state and local governments are GASB pronouncements. Every government should prepare and
publish financial statements in conformity with GAAP.

General Obligation Bonds: Bonds, which are secured by the full faith and credit of the issuer.
General obligation bonds issued by local units of government are secured by a pledge of the issuer‟s
ad valorem taxing power. Such bonds constitute debts of the issuer and require voter approval prior
to issuance in the State of Florida.

Government Finance Officers Association (GFOA): GFOA is the professional association of
state/provincial and local finance officers in the United States and Canada, as has served the public
finance profession since 1906. Approximately 16,000 GFOA members are dedicated to the sound
management of government financial resources.

Homestead Exemption: Pursuant to the Florida State Constitution, the first $25,000 of assessed
value of a home, which the owner occupies as principal residence, is exempt from the property tax.




                                                237
                               CITY OF CAPE CORAL, FLORIDA
                          FY 2010-2011 City Manager’s Proposed Budget

Impact Fee: An estimated cost of providing needed improvement or additions to public
infrastructure systems depleted by development.

Indirect Costs: Costs associated but not directly attributable to, the providing of a product or
service. These costs are usually incurred by a department in the support of other operating
departments.

Infrastructure: Public domain fixed assets including roads, bridges, curbs, gutters, sidewalks,
drainage systems, lighting systems and other items that have value only to the City.

Interest Income: Revenue associated with the City cash management activities of investing fund
balances.

Interfund Reimbursement (Transfers): Administrative fees charged to other City funds (e.g. Water
& Sewer Fund) for the provision of administrative and other City services.

Intergovernmental Revenue: Revenue collected by one government and distributed (usually
through some predetermined formula) to another level of government(s).

Interlocal Agreement: A contractual agreement between two or more governmental entities.

Internal Service Fund: A fund established to account for an entity which provides goods and
services to other City entities and charges those entities for the goods and services provided

Legally Adopted Budget:        The total of the budgets of each City fund including budgeted
transactions between funds.

Licenses and Permits: This category includes revenue raised for the purpose of recovering the
costs associated with regulating business activity. Many of these fees are regulatory in nature in
order to ensure compliance with the law.

Mandate: A requirement from a higher level of government that a lower government perform a task
in a particular way or standard.

Market Rate Value: The appraised value assigned to property by the County Property Appraiser.
Typically, this value represents “Fair Market Value” less estimated selling expenses.

Measurement: A variety of methods used to assess the results achieved and improvements still
required in a process or a system. Measurement gives the basis for continuous improvement by
helping evaluate what is working and what is not working.

Mill: One thousandth of a dollar or $1.00 of tax per $1,000 assessed valuation.

Millage Rate: A rate expressed in thousands. As used with ad valorem (property) taxes the rate
expresses the dollars of tax per one thousand dollars of taxable values.

Mission Statement: A broad statement of purpose derived from an organizations and/or
community‟s values and goals.

Modified Accrual Basis: The basis of accounting under which revenues are recognized when
measurable and available to pay liabilities and expenditures are recognized when the liability is
incurred. Exceptions to this rule include principal and interest on long term debt as well as




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expenditures related to compensated absences and claims and judgments which are recognized
when due. All governmental funds are accounted for using the modified accrual basis of accounting.

Non-Ad Valorem Assessment: A fee levied on certain properties to defray al or part of the cost of
a specific capital improvement or service deemed to benefit those properties. The value of the
property is not considered when calculating a Non-Ad Valorem Assessment. Instead, the cost of the
facility or service is allocated proportionately to the benefited properties in a defined area. It is
sometimes referred to as a Special Assessment. Generally, this is collected by the Tax Collector‟s
Office on the annual consolidated tax bill like Ad Valorem Taxes.

Objective: Something to be accomplished in specific, well defined and measurable terms and that
is achievable within a specified time frame. A good statement of objectives should state a specific
standard of performance for a given program: (1) An operational objective focuses on service
delivery. (2) A managerial objective focuses on those aspects of management that help staff achieve
operational objectives; i.e., staff training, work plan development, etc.

Outcomes: Quality performance measures of effectiveness and of achieving goals (i.e., customer
satisfaction, awareness level, etc.)

Operating Lease: A lease that is paid out of current operating income rather than capitalized.

Operating Transfers: Legally authorized transfers between object codes as needed to balance
specific line items.

Ordinance: A formal legislative enactment by the City that carries the full faith and effect of the law
within corporate boundaries of the City unless in conflict with any higher form of law, such as state or
federal.

Outcomes: Quality performance measures of effectiveness and of achieving goals. (e.g. customer
satisfaction, awareness level, etc.)

Outputs:    Process performance measures of efficiency and productivity. (e.g., per capita
expenditures, transactions per day, etc.)

Pay-as-You-Go Financing: A method of paying for the capital projects that relies on current tax
and grant revenues rather than on debt.

Pension Fund: The Pension Fund accounts for the accumulation of resources to be used for
retirement benefit payments to the City‟s employees.

Per capita: A measurement of the proportion of some statistic to an individual resident determined
by dividing the statistic by the current population.

Performance Budget:         A budget, which relates expenditures to measures of activity and
performance.

Performance Measures: Data collected to determine how effective and and/or efficient a program
is in achieving its objectives. The measures are also reported for prior years to allow comparison
and evaluation. Performance measures include workload indicators, effectiveness and efficiency
standards, and outcomes.

Potable Water: Water that is safe to drink.




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Present Value: The discounted value of a future amount of cash, assuming a given rate of interest,
to take into account the time value of money. A dollar is worth a dollar today, but is worth less than
today‟s dollar tomorrow.

Program Budget: A budget organized by programs. A program used in this application is a
grouping of related activities, projects, and services directed to attaining specific objectives and
achievements. The expenditure focus of a program budget is related to the nature of the work and
services performed.

Program Performance Budget: Combines performance measures with a program budget
structure.

Projected Expense: The estimated expense through the end of the current fiscal year for a
respective budget line item.

Property Tax: Another term for Ad Valorem Tax. See Ad Valorem Tax.

Quality: Excellence, as defined by the customer.

Quarterly Performance Report: A document that collects quarterly performance achievement in
each major area.

Retained Earnings: An equity account reflecting the accumulated earnings of an Enterprise Fund.

Reserves:    A portion of the fund balance or retained earnings legally segregated for specific
purposes.

Resolution: A legislative act by the City with less legal formality than an ordinance.

Revenue/Program Budget: Revenue budgeting deal principally with broad planning and the cost of
functions or activities. A full revenue/program approach to budgeting would require that the full cost
of a function would be set forth under the program regardless of the organizational units that may be
involved in carrying such a program into execution. A modified program budget approach would be
organized soles within major organizational units. Revenue/program budgeting it is essential that
attention be given to output classification of proposed expenditures and respective revenues.

Revenues: Monies received from all sources (with exception of fund balance) which will be used to
fund expenditures in a fiscal year.

Rolled-Back Rate: The operating millage rate required to raise the same ad valorem tax revenues
as were levied in the prior year, exclusive of new construction, additions to structures, deletions and
property added, i.e. annexations.

Rolling Stock: Wheeled vehicles in the City„s fleet.

Self Insurance Fund: This internal service fund is used to centrally manage the workers‟
compensation and the City‟s insurance coverage of real and personal property.

Service Level: Service(s) or product(s), which comprise actual (or expected, depending on whether
one is describing a current or future service level) output of a given program. Focus is on results,
not measures of workload.

Special Assessment: Another name for Non-Ad Valorem Assessment.


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Special Assessment Bonds: Obligations payable from special assessment revenues or charges
imposed against property in a particular locality because that property receives a special benefit by
virtue of a public improvement, separate and apart from the general benefit accruing to the public at
large.

Special Revenue Funds: Funds, exclusive of the General Fund and capital funds, which are
separately administered because they are associated with a distinct function or purpose.

Statute: A written law enacted by a duly organized and constituted legislative body.

Strategic Plan: A document outlaying long-term goals, critical issues and action plans, which will
increase the organization‟s effectiveness in attaining its mission, priorities, goals and objectives.
Strategic planning starts with examining the present, envisioning the future, choosing how to get
there, and making it happen.

Supplemental Requests: Budget requests by Departments for new positions, new equipment,
and/or program expansions.

Tax Base: All taxable forms of wealth under the City‟s jurisdiction.

Taxes: Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit. This term does not include specific charges made against
particular persons or property for current or permanent benefits, such as special assessments.
Neither does the term include charges for services rendered only to those paying for such charges,
for example, sewer service charges.

Tax Rate: The amount tax stated in terms of a unit of the tax base; for example, 5 mills equal 5
dollars per thousand of taxable value.

Tax Value: The assessed value less homestead and other exemptions, if applicable.

Taxable Valuation: The value used for computing the ad valorem taxes levied against property.
The taxable value is the assessed value less any exemptions allowed by law. The most common
exemption is the $50,000 homestead exemption allowed, if the owner uses the property as the
principle residence. There are also exemptions for disability, government-owned, and non-profit-
owned property.

Transfers In/Out: Amounts transferred from one fund to another to assist in financing the services
of the recipient fund. Transfers do not constitute revenues or expenditures of the governmental unit,
but only of the individual funds. Thus, they are budgeted and accounted for separately from other
revenues and expenditures.

TRIM Notice: “True Rate In Millage”, a tentative tax notice sent to all property owners in August, to
provide information reflecting tentatively adopted millage rates.

Truth in Millage: The Florida Truth in Millage Act (TRIM) serves to formalize the property tax
levying process by requiring a specific method of tax rate calculation, form of notice, public hearing
requirements and advertising specifications prior to the adoption of a budget tax rate. The intent of
TRIM is to inform taxpayers that their property taxes are changing (up or down), the cause (a
change in the assessed value of their property and/or an increase in the proposed spending level)
and how the proposed new tax rate compares to the rate that would generate the same property tax
dollars as the current year (the “rolled-back” rate).


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Unappropriated: Not obligated for a specific purposes, undesignated.

Undesignated: Without a specific purpose.

User Fees: Charges for specific governmental services. These fees cover the cost of providing that
service to the user (ex. building permits). The key to effective utilization of user fees is being able to
identify specific beneficiaries of services and then determine the full cost of the service they are
consuming.

Vision: A guiding statement describing a desirable future state toward which efforts should be
directed. An effective vision statement inspires creativity while keeping an organization “on track” for
the future by aligning its priorities.




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