City Council - Special Meeting

I would like to welcome everyone to the final meeting on the balance sheet of the city of Apocca on September 16, 2026 at 17.15. As you can see, we have a new commission. So, while we face some complexities, we ask you to be patient. But we are working. I am taking care of the staff to ensure that everything is properly arranged. I am very enthusiastic about some changes we have made. Let's start with the public's interventions.

Good evening.

Good evening.

There have been many different and exciting events in the city. E penso che un processo di bilancio più lungo sia utile, a patto che la gente lo legga e presti attenzione, invece di lamentarsi solo online su ciò che pensa debba accadere, senza aver mai letto nulla, ascoltato una sola riunione o partecipato ad un incontro. E mi piacerebbe dire che se non partecipate non dovreste dire nulla. You know, it's like voting. If you have elected a group of officials, as they say they have done, and then you are dissatisfied with how they have worked, the result of those who sit in their place, and then it turns out that they did not vote, they should not have opinions. It is very important. My interest concerns the non ad valorem adjunct. I think it is very favorable. I suggested to use it specifically to manage only the necessary import in the ad valorem. My concern is that if the rates based on the dimensions of the properties are used, the lowest level should be the base, as for water. If you consume only a certain amount, you know that you can reach that threshold by paying the base rate. and we will not have to add an additional level for the houses under 2,500 square feet or whatever the measure is. And then the house has nothing to do with the dimensions of the property, because there are tiny houses on empty lots that are actually huge houses and that does not cause problems in the discharge of the water. Yet, when we have these villas on property, huge, with a lot of cement, pools and similar things, then that will affect more. I don't wash the cars in my house. I don't use irrigation. I don't have any deflux. So, if I am debited the double level and the base rate, it is unfair to me. You know, I know an activity in the city that is all cement and sidewalks and every morning at 5 o'clock they come out, spray chemical products and then wash the entire property with the bucket of water. And before some adjustments were made, they paid as much as me for my apartment. Yet every day they produce a huge flow of rainwater due to the cleaning of the property. And then many of them clean the property or the vehicles have a huge amount of trucks, trucks and vehicles that wash every day, causing floods. So I think we have to, yes, I think we need this system for rainwater so as not to shoot percentages at random without knowing if we are covering the costs in an equitable way. But reconsider the fact that the basic rate should be for a standard house and then go up, but it should basarsi sulle dimensioni della casa, del lotto o sulla quantità di cemento e tetto.

Silvestro?

So, first of all, Rock Springs Ridge, good afternoon everyone. Good afternoon. This is the first time I see the new seat. It looks, it looks, it looks beautiful. If there has ever been a mandate for the city of Apopka, I think the residents have spoken loud and clear with the affluence and support given to the mayor. And so, Saying this, when we talk about the budget, I wasn't there at the last meeting, I was in the crossroads trying to relax a bit to clarify my ideas, but when I talk about Forensic Accounting, Mr. Mayor, I don't think any mayor could be in a better situation than the one she is in. We have witnessed what has happened in the last five years and more. Some commissars were not there. Commissioner Barron, Commissioner Root, Commissioner Smith were not there. And Anderson was not there. But when you go back and look at the footage, then you see everything that happened in the city of Apopka. And when we talk about corruption and getting to the... to get to the bottom of the reason why things happen. I want to say the perfect situation for you to enter into a forest accounting review. You immediately understand what is the operating state of the city and you know the financial situation of the city. So when she arrives and does the opposite, these are the things that worry me. And that's why you saw me make an inversion at 360 degrees compared to that. The other thing is that when we try to prepare this balance, If you insert waste data, you get waste results. And not knowing exactly to what extent we are and what needs to be done for certain issues, you go around empty and things will not improve at all. So, as I said, we have not yet started the process for an accounting review, something that you have supported as a commissioner, something that Commissioner Velasquez has supported as a commissioner and as a deputy mayor. So when I talk to you about the balance, I listen to the same things. When you were preparing the balance, integrity counts. It counts. The truth counts. One thing about the truth is that the same yesterday, today and tomorrow does not change. Wisdom counts. Rules count. Laws count. Ethics counts. Facts count. So when you look at these things and face the balance using these principles as a guide, then I think you will go on with the heart of the city of Apocca. Anything less, I don't think you are doing your duty. And there is nothing that prevents you from doing it. So when you don't do it, you just make me understand that it is not your will. And I can't understand why when we look how we are moving forward so now I'm sitting here and the positive thing is that in the last five years since january 2021 I have participated religiously in these meetings and therefore the tests are there the videos are there to show what has been done in the past and what must change and I ask you new police officers to go back and take a look and you can understand in part because I feel the frustration I feel when we try to move forward. I think it's very simple if we all act with the spirit of progressing for the good of all the citizens of the city of Apopka. Having said that, I will sit down, listen and continue to collect evidence and that evidence will be exposed to the public sooner or later.

Leroy Bell, 2308 Blue Meadow Court in Popka, Florida. A bit like Sylvester Lee. I'm one of Matt Nestor's convinced supporters. And it seems that some of his biggest followers are some of the guys who want to make Popka big again. Some of these, I think truck drivers. for varnishes they give me the sold one and all the rest. Like Sebastian, I come to meetings. I met Matt Nestor. We talked about things to which he was opposed during the last administration. At the time it seemed that the only two in favor were the commissioner Anderson and the deputy mayor, if you want to call him that. We asked for a Forensic Audit. All of us, collectively, the public. And you said the Forensic Audit. Now, things are not going as they should, according to what you had promised. Yes, now I have to confess. And when someone tells me who he is for the first time, I think they say that I am jealous of you. There is nothing you have or that you have done what I want, or for which I should be jealous. I don't need her, Mr. Bryan. Uh, but, Ames? I don't need any of your great friends to validate the beautiful hero. Uh, it's just that people want answers. I like to sit here just like Sylvester. He's a nice person. But then, what part of all this was it about the budget? Which part of all this emerged to let people know who was doing what? The only thing people were asking for was transparency? That's all. That's it. And for the rest of my comment, I'll keep it for the regular meeting.

Thank you, Brad Olson.

I was also talking about this.

Rod Olson, 356 Rolling Hills Lane. Good evening, Mayor, Commissioner and citizen personnel. I want to thank you all for your service to the community and I know that this budget process requires time and incredible effort. We really appreciate what you have done. The fiscal aliquot of the last 11 years and the comparison sheet I gave you show what I call the cities of reference of Apopka, Mopka. Let's go to Winter Park, Coapopka, Mountora and Sanford, which offer restaurants, shopping and entertainment that we do not have. They have an average of 1.65 million more than ours in the last 11 years. Even if the proposed aliquot today at 4.61 is approved, we are far behind compared to what the other communities do. In short, what we have historically paid for is our lack of infrastructure. If we do not change what we have historically done, we will end up in trouble. We will continue to be what I define as a community from which to leave, rather than a community in which to go. The budget this time, for the first time, is your budget. The performance will be measured. Your performance will be measured based on this budget. How do you feel at this moment to be at the finish line? Are we ready to show them that we are crazy? Is it nice to leave all this behind? Well, besides leaving it behind, it is also a start. And I would like you all to take a deep breath with me. Inside. Outside. Because now we are starting a new process. I have an action plan in 8 points for you. You. 1. We must immediately keep our 2400 hours of extraordinary a week under control. This requires weekly reports, the justification for every hour of extraordinary, and a plan to remedy, and a plan to fix. Two are also an immediate action. We must justify every current position and every new proposal. Determine what it does, what it doesn't do, when and why, and is it really necessary? In my work experience, sometimes it is necessary to unite the positions, sometimes to eliminate them, sometimes to add new ones. We must analyze all this. We must immediately conduct a targeted financial audit. We must identify the mistakes made in the past and ensure that we do not bring them back in the future. The results must be presented. This audit must end by December 31 of this year. We must focus on this front. From November 10, we will conduct monthly financial reviews with each head of department to make them responsible. From November 16, you will have to refer to the current state of the budget, both monthly and annual, and this will have to happen every month. By March 1, you will provide each head of department with a detailed comparison over five years so that they can see their situation. and you should start right away because you have to deal with three different accounting systems that will make everything difficult but you can't write down an effective budget without knowing the history and trends and within a month of March present a four-year plan to adapt our infrastructure to the current city and to our expected growth it's time to act Stop complaining, stop complaining, stop apologizing, stop pointing the finger. We can't change the past, but we can determine what will happen next. Let's plan, let's move on and take on our responsibilities. I am willing to help in any way possible. Thank you. Be safe and good luck. Thank you, Mr. Aurelio.

So let's close the period for the comments of the public and let's start with resolution number 2026 34 resolution 2026 34 a resolution of the municipal council of the city of apocca that establishes a tariff plan to finance the management program of rainwater by adopting the role of assurance not at value and by setting a date of entry into force good afternoon to all

Resolution No. 2026-34 provides for the increase of the non-ad valorem tax on real estate within the municipal borders of the city of Apopka on annual basis, in accordance with section 197.632 of the Florida Statute and subsequent modifications. The city conducted an independent study on the utility of rainwater and, on the basis of this study, it is recommended to adjust the rates for operational needs and the capital associated with the service. A public hearing has been published on the local newspaper and on the city's website to inform the public of the increase in the non-ad valorem approval. Furthermore, the notification of the new tariffs for each property has been inserted in the Truth in Milledge Trim notice sent to real estate owners by the Orange County. The funding source is the non-ad valorem approval and the motion recommended for the adoption of resolution number 202634. Thank you. Any questions? From the table.

We have a public letter on this point. We close the public comment. Requires a motion to adopt resolution number 2026-34. Presented by the commissioner.

Second.

Seconded by the vice mayor. Who is in favor, says yes. Contrary. The motion is unanimously approved. Now let's move on to resolution number 2026-40.

Resolution 2026-40.

A resolution of the municipal commission of the city of Apopka, Florida, which establishes the tax liability for the fiscal year 2026-27.

Thank you, Susan. Good afternoon, good evening, mayor, vice mayor, commissioners. Good afternoon. How are you? We're almost there. Yes, ma'am.

I'm excited.

Therefore, on September 3, 2026, the Municipal Commission adopted a provisional tax liability of 4,661 for the fiscal year 2026-2027 and on September 13, 2026, the proposed tax liability and the balance were published on the Orlando Sentinel. In accordance with the statutory requirements on the transparency of the taxes, the City must adopt the liability before approving the annual balance. And I repeat, the recommended interest rate is 4.61, which is 10% more than the rollback rate of 4.510. The interest rate that we have integrated into our balance generates about 41,712,742 real estate income for the next fiscal year. I will present a brief, I think, presentation.

Rob, how do I get there? That one. Ok, sorry.

So, we have seen this chart several times during the balance process. Basically, we want to know at what point we are with the fund balance after completing the budget. And this is just a summary of what I have already shown you before. This includes the changes approved at the meeting on September 3.

So, overall, we are looking at a budget of about 237,000 euros.

This includes the provisional budget expenses of 234,000 euros plus the new positions. And we are adding 22 new positions. In general, when we talk about tax evasion, we refer to the General Fund. So we try to show you our position with the General Fund, compared to what our policy recommends. It is 25%. We are probably around 19% this year for unassigned entries, unassigned reserves at 21%. And again, we have gone through several iterations of various taxation taxes and of course we have reached 4,661 and that is what we recommend at the moment. So the rollback rate at 4,25, 10 thousandths and the taxation rate proposed at 4,66, 61.

Questions. Blanche, is it correct to say that we do a forensic review every year?

We do a financial review every year.

Now or currently? There is no commissioner here who has been mayor. And obviously I asked questions for several months and although many of the answers I was looking for came in the last week. So I appreciate the answer. Without knowing what you are looking for, how much would a forensic review cost? Well, the last time we examined the thing and we issued the offer request, it was around 1.4 million.

I believe that at the same time, trying to go back almost 6-7 years, trying to examine all the entries, all the exits. So the more the scope is restricted, the less it will cost.

So what I'm trying to understand, looking from above, if you don't know what you're looking for, you don't know what to ask, correct? Correct.

Usually when you follow a forensic review, it is necessary to indicate, okay? I suspect there is a fraud here. So what are you exactly?

To restrict it, I mean to throw a million dollars to do a review without knowing what you are looking for is... And they will make you, look, they will bill you.

You know, they will ask you for the account. For every bill, shower.

Honestly, I'm basically just asking the question. Yes.

Going to do an accounting check without knowing what to look for probably will not lead to anything.

So wasting a million dollars on a budget that is already... as thin as possible.

Exactly.

Please.

I just want to add a little context so that the residents who listen can understand why that answer was addressed to one of the residents who raised the question of transparency regarding the financial verification. If we go back to look at the discussions had in the last year on the verification, it's all true. The vice-mayor was against the accounting verification. I was against it. However, our current mayor. One of the things that happened at that time was to your former commissioner, Ruth. One of the things I said was, we don't know what we're looking for. It will be very expensive. At that time the directive given by Blanche, the mayor and the entire council was that the person who wanted the verification at the time, that is, the mayor in charge, had to identify exactly what he was looking for. On that occasion he returned to the next meeting with a list of eight points and during that period he supported, supported, supported the verification. So he was identified 100% at that time, what were his needs. In addition, an entire electoral campaign is based on, as soon as I am in charge, in the first 100 days I will do an accounting check. So many residents have relied on the accounting check because they honestly thought there were all these waste. Having said that, I will present a motion. At the next meeting, so that everything that the previous one, that the commissioner and the current mayor wanted from the financial check, is carried out to give the residents what they wanted. They wanted, they, this is what they wanted. At the time I was against it, now I support it. So I really think we have to proceed. Procedere con quella verifica. Voglio dire, è basato sulla tua campagna. È qualcosa che hai sostenuto. È qualcosa a cui ero contrario all'epoca. Moravete il mio pieno sostegno per quella revisione contabile. E sto chiedendo anch'io una revisione contabile. Quindi questo è il contesto. Quindi è stato identificato al 100%, perché anch'io pensavo fosse uno spreco di soldi dei contribuenti spendere un milione di dollari. Così, per qualsiasi cosa. and at that time there was a detailed report and I will make sure to have it at the next meeting where the presentation was made in which the current mayor identified eight points in which he believed there was some kind of fraud and therefore I think it is very very fair not only for the current residents but also for the previous administration because it was told to the community that the previous mayor was making useless expenses and stealing money So I think it's only fair that what was promised during the electoral campaign is actually realized. So I just want to clarify that it was not just a million dollars to spend so much money. It was all identifiable. So I stop here. This is all I have to say. So, if I can add, I'm reviewing my notes and it was August, actually a month ago, August 19, in the end I asked the mayor that we do a forensic review specifically on impact rates and I know it was a discussion that we would have had to face in terms of credits for impact rates and looking back at least three or four years ago I would still like to take it into consideration. I know it's a specific thing and what we're asking for is a specific review. So I'm asking for a forensic review on impact rates and on loans. It's something I've been asking for months. So if it's something we can at least consider doing to give us a perspective on impact rates, because the community really thinks we're accumulating these rates and that we are is an analogy that was made to me as if we were full of impact rates and I would like us to carry out that revision on impact rates thanks I am sure that there are probably other things that could

Absolutely. Uh, I will say that something that we obviously discussed and I wanted to complete the budget and then restart from 0 October to be able to launch new initiatives from there. So, as much as people want to run, run, run, build things based on emotion, I will not do it. I will make sure that things are done correctly, with order and decency. So, having said all this, we can decide on merit. It is not part of this budget. If it was something that someone wanted to include, we could have done it. we will do and we will be able to do as I said changes to the balance in the future which will surely happen as we go along that we will find changes to bring added efficiencies subtractions whatever it is including audits I think it is absolutely worth it my main goal at this moment is water everything related to water is my big focus so 350 less water less water So that's where we'll start. And we'll proceed, step by step, phase by phase. We won't do it based on emotions, dramas, fairytales. We will adopt a gradual, correct and orderly approach. So this is what we will do going forward. But in this particular meeting we are discussing the cut itself. So some final comments.

I just had a very quick question, Mrs. Sherman. Looking at the fiscal year, 2027, that spending plan is complete. Once completed, what is the final balance for each fund? In other words, how do you compare each final balance with the city's reserve policy? Are we in line with the goal? Should we revisit and work on it again?

What does this mean for us?

We have a policy only for the general fund. And this slide here indicates that for the reserves not assigned, we close at 21.09. Objective at 25%, not a requirement, just an objective. They are 28 million, so we are a little below with that. So, but that's all here. We are about 19.00 compared to 25. The other funds are listed here, in the last column before the percentage variation. You can see that those funds for taxes on the impact of transport are 12.9. Let's move on to the 403 fund, that is the impact rates for water services. There are 38 million stops there. And those funds, in essence, are your linked funds. They can only be used on the basis of the requirements provided by the State Statute. So even that reserve is linked, but it is the surplus that lies in the reserves for those specific funds.

So, as you said, the issue should be addressed. We have to rework the strategy as we go on and make sure that those funds are provided again to reach the levels provided by our current policy. So yes, we will certainly have to find efficiencies and that will be our goal. Any other questions from the panel? Are there cards from the public? Well, I close the comments of the public. In accordance with the requisites of conformity as established in Chapter 200 of the Florida Statutes, the city must set the registration tax for the fiscal year 2026-2027. The operating interest used for the preparation of the final balance, equal to 4.61, is 10% higher than the interest of the rollback of 4.510. A mill is a fiscal interest for every $ 1,000 of taxable value. I am looking for a motion to adopt resolution 2026-40, which establishes the registration fee for the fiscal year 2026-2027 at 4,761. Proposed by Commissioner Ruth, supported by the Vice-Minister. All those in favor say yes. Contrary. The motion passes the unanimity. The next, the last, is resolution 2026-41.

Resolution 2026-41. A resolution of the City Commission of Apopka, Florida, which adopts the annual budget for the General Fund, the special income funds and the company funds for the fiscal year 2026-2027.

Thank you Susan. On September 3, the City Commission adopted a provisional budget for the fiscal year 2026-27 and on September 13, the annual budget proposed for 2027 was published on the Orlando Sentinel. in accordance with the statutory requirements of the Truth in Village, the city must adopt an annual budget before the beginning of the fiscal year. The total budget proposed for all funds is equal to $ 237,153. This represents an increase of $ 1,533,719, equal to 0.7% compared to the budget adopted for the fiscal year 26. Thank you. Are there any questions from the table?

We have public cards at this point. Well, I close the comments of the public. However, I would like to make a comment on this point. An increase of 0.6% on annual basis. I don't know any other company or organization that is not increasing its tariffs or prices to some extent more or less than 0.7%. So, although it may not be an increase of a million and a half dollars, we really cut a lot to get here. And again, we will make some adjustments as we proceed during the year and we will start the balance process for the next year. There are some adjustments to this, so keep your eyes open. We are looking for efficiencies and ways to bring to an end the projects that residents want to see realized. So keep that in mind while we proceed. Other final comments? I have to read one last statement. In accordance with the legal requirements on the transparency of tax liabilities, the city must adopt an annual budget before the beginning of each fiscal year. The total budget proposed for all funds is equal to $ 237,254.33. This represents an increase of $ 1,053,679, or 0.7% compared to the fiscal year budget of 2025-2026. I am waiting for a motion to adopt resolution number 202641 that adopts the annual budget for the fiscal year 2026-2027. The motion is presented.

Presented by Vescing. Supported by Commissioner Ruzzi. All those in favor say no. Yes. Opposite. The motion is approved anonymously.

Thank you very much.

I leave it to you.

Great job, Staff. Thank you.