III. Largo's Capacity Assessment: Strengths and Service Portfolio Development

Review of Largo's Departmental Functions and Existing Service Quality:

• The City of Largo currently delivers a comprehensive array of municipal services, indicative of a mature and capable local government.

• These services span public safety (Police, Fire/Rescue), essential utilities (Wastewater, Solid Waste, Stormwater), community infrastructure (Street Maintenance, Engineering), quality of life amenities (Recreation, Parks, Arts, Library), and core administrative functions (Community Planning, Community Development, Communications, Finance, Human Resources, Information Technology).

A significant indicator of Largo's internal strength is its commitment to sound financial management and operational excellence.

The 2023 Annual Comprehensive Financial Report (ACFR) underscores a focus on sustainable practices and the ongoing implementation of a High Performance Organization (HPO) initiative.

The HPO initiative, aiming to "engage employees at every level to develop a culture of excellence that will improve financial and non-financial results by focusing on what matters most to the City organization and the Largo community" is a critical cultural asset.

A workforce dedicated to excellence, efficiency, and collaboration is inherently better prepared to meet the rigorous demands of serving external municipal clients.

If this initiative has genuinely fostered streamlined business processes, enhanced decision-making, clearer communication, and greater internal collaboration, these attributes will be invaluable in building trust and delivering value to partner municipalities.

Several of Largo's departments demonstrate particular strengths relevant to inter-municipal service provision:

• Fire Rescue:

• Holds an ISO Class 1 rating, a distinction achieved by a small percentage of U.S. fire departments, signifying exceptional fire suppression capabilities.

• The department already provides a full spectrum of fire and EMS services to the City of Belleair Bluffs, showcasing existing experience and capacity for inter-municipal service delivery. Furthermore, a five-year Public Safety Staffing Plan suggests proactive resource management.

• Police Department:

• As an active participant in the Pinellas Regional Information Management Enterprise (PRIME), the Largo Police Department demonstrates technological aptitude and a commitment to regional collaboration.

• Its significant operational budget ($32 million actual expenditures in FY23) reflects a substantial investment in public safety resources.

• Information Technology (IT):

• With actual expenditures of $6.9 million in FY23 and the recent city-wide implementation of the Workday ERP system

• Largo's IT department possesses modern infrastructure and critical expertise. This technological foundation is a cornerstone of the proposed shared services initiative.

• Finance Department:

• Led by experienced professionals focused on modernizing processes and procedures , the Finance Department manages a complex budget, including several enterprise funds.

• This experience with business-like financial operations is directly applicable to a fee-for-service model.

• The existence of Enterprise Funds for Wastewater, Solid Waste, and the Golf Course signifies that Largo has established mechanisms for full cost recovery, rate setting, billing, and managing service-specific revenue and expenses apart from general tax funds.

• This financial discipline is fundamental to the successful and sustainable offering of shared services.

• Human Resources (HR):

• The utilization of Workday Learning for employee training and development points to a modern approach to HR functions, which could be extended to support smaller municipalities lacking sophisticated HR systems or specialized personnel.

• Public Works (including Utilities):

• Manages extensive infrastructure for wastewater, solid waste, stormwater, and streets.

• The operation of Wastewater and Solid Waste as Enterprise Funds underscores their experience with utility-based service delivery and fee structures.

• The availability of specialized equipment, evidenced by job postings for roles like CCTV Inspection/Vactor Truck Operator, also indicates capacity in specialized public works areas.

• Library Services:

• The Largo Public Library already operates on a County-wide Cooperative fee basis, providing a model for fee-based service extension.

• It offers a diverse range of services, including technology-driven offerings like mobile printing, 3D printing, and access to numerous databases.

Largo's strategic investment in the Workday platform is more than an internal operational upgrade; it represents a significant asset that can be leveraged to offer sophisticated administrative services to other municipalities.

Many smaller local governments lack the financial resources and specialized staff to implement and manage such a comprehensive ERP system independently.

By offering services through its Workday platform, Largo can provide access to modern, efficient processing, robust analytics, and enhanced compliance capabilities that these smaller entities might not otherwise be able to afford.

This creates a powerful value proposition that extends beyond simple task outsourcing to offering access to a superior technological and administrative infrastructure.

Identifying Potential Services Largo Could Offer (Leveraging Strengths & Workday):

• Based on Largo's departmental strengths, existing inter-municipal service experience, and the capabilities of the Workday platform, the following services present strong potential for offering to other municipalities:

Technology-Enabled Services (High Potential due to Workday):

• Financial Management Services:

• Budget development support, comprehensive financial reporting (GASB compliant), payroll processing, accounts payable/receivable administration, grant accounting and administration, internal controls review.

• Leveraging Workday: Workday Financial Management, Payroll, Planning, and Grants Management modules.

• Rationale: Smaller municipalities often lack specialized financial staff and sophisticated systems for these complex, regulated functions.

• Human Resources Administration:

• Benefits administration, recruitment and onboarding support, performance management system access, payroll-linked time and attendance, employee self-service portals, access to Workday Learning modules.

• Leveraging Workday:

• Workday Human Capital Management (HCM), Payroll, Talent Management, and Learning modules.

• Rationale: Addresses needs of municipalities without dedicated HR departments or modern Human Resource Information Systems (HRIS).

• Information Technology (IT) Support & Cybersecurity Services:

• Helpdesk support, network monitoring and management, application support (especially for Workday-related functions), basic cybersecurity assessments and guidance.

• Leveraging Workday & Largo IT: Workday's secure Government Cloud platform and Largo's internal IT expertise.

• Rationale: Growing need for IT support and cybersecurity resilience in all municipalities, many of which lack dedicated IT staff.

• Permitting and Licensing System Support (if applicable):

• If Largo utilizes a modern, integrable permitting system, it could offer platform access or administrative support. (Note: Workday itself is not primarily a permitting system, but integration is key).

• Rationale: High demand for efficient, online permitting services, as seen in the Palm Beach Gardens example.

Operational Services (Building on Existing Departmental Expertise):

• Public Safety Services:

• Fire/EMS Services: Expansion of the successful Belleair Bluffs model to other geographically proximate municipalities. This requires careful capacity planning.

• Consolidated Police Dispatch/Records Management: Potential to offer services leveraging Largo's participation in PRIME, contingent on PRIME's governance and technical capabilities for such extension.

• Specialized Police Units (e.g., SWAT, K-9, Major Case Investigations): Offer access to these high-cost, specialized units on an as-needed or contractual basis, if capacity permits.

• Public Works & Utilities:

• Fleet Maintenance Services: If Largo operates an efficient, well-equipped central garage, it could offer maintenance services for vehicles and specialized equipment of smaller municipalities. (The City of Independence, MO, includes Central Garage as an Internal Service Fund, indicating this model's viability ).

• Specialized Equipment Sharing/Rental: Make available high-cost, infrequently used equipment (e.g., street sweepers, vactor trucks , specialized mowers) with operators.

• Solid Waste Collection Management & Billing Support:

• Leveraging the operational and financial expertise of Largo's Solid Waste Enterprise Fund.

• Wastewater System Operational Support & Billing:

• Drawing on the expertise of Largo's Wastewater Enterprise Fund.

• Administrative & Support Services:

• Grant Writing and Administration Services: Assisting smaller municipalities in identifying, applying for, and managing grants.

• Communications & Public Engagement Support:

• Providing services such as press release drafting, social media management, or public meeting support, leveraging Largo's Communications & Engagement department.

• Library Management & Technical Support:

• Expanding the existing cooperative model to offer more comprehensive support or shared staffing.

• Cooperative Purchasing Facilitation:

• Partnering with or augmenting Pinellas County's existing program to help smaller municipalities access better pricing.

Initial Assessment of Scalability for These Services:

The scalability of these services varies:

• Technology-based services (Finance, HR, IT via Workday):

  • These are inherently highly scalable. Workday's architecture is designed for growth and can support multiple entities (often referred to as tenants or distinct configurations) within a shared infrastructure. The primary scaling factors would be the need for robust Largo staff for configuration, client support, and training, rather than limitations in the core technology.

  • Operational services (Fire, Police, Public Works):

    • Scalability is more constrained by physical resources such as personnel, equipment, facilities, and geographic proximity. Expanding fire services, for example, requires careful analysis of response times, station locations, and apparatus availability.

  • Administrative services (Grant Writing, Communications):

    • Scalability depends on the availability of skilled Largo personnel and their capacity to take on additional workload.

Table 2: Proposed Service Portfolio for Inter-Municipal Offering by City of Largo (To Be Added)

IV. Operational Models for Inter-Municipal Service Provision

The selection of an appropriate operational model is critical to the success and sustainability of Largo's inter-municipal service provision initiative.

Different services and varying relationships with partner municipalities may necessitate different approaches.

Exploration of Different Models:

• Direct Contracting (Fee-for-Service):

  • Pros: This model offers simplicity in agreement structuring, particularly for singular or standardized services. It provides a clear delineation of responsibilities between Largo and the client municipality and generates direct revenue for Largo.

  • Cons: Managing a large number of individual contracts for various services with multiple municipalities can become administratively burdensome. This model may also foster a more transactional, rather than collaborative, relationship.

  • Relevance for Largo: Highly suitable for discrete, standardized services (e.g., specific public works tasks, access to specialized equipment) or where a municipality requires a limited, specific offering.

  • This model involves the City of Largo entering into individual contracts with other municipalities for the provision of specific, clearly defined services. Payment is typically based on a pre-agreed fee structure. The existing agreement where Largo Fire Rescue provides comprehensive fire and EMS services to the City of Belleair Bluffs is a prime example of this model in action.

• Interlocal Agreements (Comprehensive Service Agreements):

  • Leveraging the Florida Interlocal Cooperation Act of 1969 (FS 163.01) , this model allows Largo to enter into formal agreements with other public agencies to jointly exercise powers or for one agency to provide services to another.

  • Such agreements can be comprehensive, covering multiple services and establishing long-term partnerships. The Pinellas Regional Information Management Enterprise (PRIME) agreement, which includes Largo, is a multi-party interlocal agreement for a shared technology system.

  • Pros: Provides a legally robust and flexible framework for cooperation. It can accommodate a broader scope of services and allows for the establishment of joint governance or advisory mechanisms if desired by the partners.

  • Cons: These agreements can be more complex and time-consuming to negotiate and establish compared to simple fee-for-service contracts, requiring careful attention to legal and financial details.

  • Relevance for Largo: Ideal for establishing long-term, multi-service partnerships, particularly for integrated offerings such as financial management and HR administration delivered through the Workday platform. This model is well-suited for services involving significant shared data, ongoing support, and complex service level expectations.

• Enterprise Fund Model for Service Delivery:

  • Pros: Promotes financial self-sufficiency and discipline for the service. It ensures transparency in costing and pricing and provides a clear mechanism for cost recovery. This model can also facilitate better long-term financial planning for the shared service.

  • Cons: Requires robust cost accounting systems to accurately track and allocate all associated costs. Setting appropriate rates can be complex and may require periodic adjustments.

  • Relevance for Largo: This model is highly relevant and recommended for ensuring the financial sustainability and transparency of Largo's shared services venture. It aligns with Largo's existing financial practices and provides a clear framework for managing the "business" side of service provision.

  • The choice of operational model should not be a one-size-fits-all decision. Instead, it should be tailored to the specific service being offered and the nature of the desired relationship with the client municipality.

  • Largo could structure certain shared service lines (e.g., IT support, financial administration services offered externally) as internal enterprise funds.

  • This approach involves accounting for these services similarly to how a private business operates, with fees charged to client municipalities (and potentially internal Largo departments) designed to cover the full cost of service, including direct costs, indirect costs, and potentially a margin for reinvestment.

  • The City of Largo already has significant experience with this model, operating its Wastewater Utility, Solid Waste Collection Utility, and Golf Course as enterprise funds.

A hybrid approach may prove most effective. For instance, highly standardized, discrete services might be offered via direct fee-for-service contracts, while more complex, integrated services like comprehensive financial or HR administration through Workday would likely benefit from the robust framework of an interlocal agreement.

Offering a "menu" of services with corresponding model options could provide the flexibility needed to attract a wider range of municipal partners.

Best Practices from Professional Organizations:

• The Government Finance Officers Association (GFOA) provides numerous best practices related to financial reporting, integrating strategic plans with budgets, strengthening internal controls, and managing cash flow effectively. Adherence to these standards will enhance the quality and credibility of Largo's financial service offerings.

• The Florida League of Cities, while primarily an association, offers pooled insurance, financial, and pension services to municipalities. Their model of providing centralized, specialized services to a diverse group of local governments can offer structural and operational insights for Largo.

Successfully managing shared services as an external offering will likely require dedicated management attention within Largo. While staff from existing departments will deliver the services, a distinct operational unit or a designated coordinator could be beneficial.

This central point would handle client relations, contract negotiation and management, service level agreement (SLA) oversight, and overall program coordination. Such a structure would provide clear accountability and a dedicated point of contact for client municipalities, helping to address potential concerns about responsiveness or loss of local control.

Addressing Challenges:

• Transforming into a service provider is not without challenges. Proactive strategies are needed:

Maintaining Service Quality and Responsiveness:

• Establish clear, measurable Service Level Agreements (SLAs) for each service. Implement robust performance monitoring systems and regular client feedback mechanisms to ensure standards are met and issues are promptly addressed.

Concerns over Loss of Local Control:

• Structure agreements to allow for customization of services where feasible. Ensure transparency in all operations, decision-making processes, and financial reporting related to the shared service. Regular communication, including performance reports and status updates, is key, as noted in the county sheriff contracting case study.

Building Trust with Potential Clients:

• Initiate the program with carefully selected pilot projects. Showcase early successes, such as the established Belleair Bluffs fire service contract. Maintain complete transparency in cost calculations and pricing structures.

Costing and Pricing Strategies:

• Develop fair, transparent, and defensible cost allocation models (detailed further in Section VI). Pricing should be competitive yet ensure full cost recovery and sustainability for Largo.

Political Feasibility and Internal/External Buy-in:

• This initiative requires strong, visible leadership from Largo's City Manager and Commission. Clear communication of the benefits to Largo (revenue, efficiency) and to potential partner municipalities (cost savings, access to expertise) is essential to gain support from all stakeholders.

Table 3: Comparative Analysis of Inter-Municipal Service Delivery Models for Largo

V. Leveraging Workday: A Technology-Enabled Service Delivery Platform

The City of Largo's investment in the Workday platform is a pivotal asset that can significantly enhance its capabilities as a provider of inter-municipal services.

Workday's comprehensive suite of integrated applications, designed with the public sector in mind, offers a robust foundation for delivering efficient, modern, and data-driven administrative services.

Overview of Workday's Capabilities for Public Sector Shared Services:

• Workday provides a unified system encompassing Human Capital Management (HCM), Financial Management, Payroll, Planning, Spend Management, and advanced Analytics and Reporting tools.

• The City of Largo's 2023 ACFR confirms the utilization of Workday for its core financial and HR systems, including functionalities such as managing travel expenses through Spend Authorizations and Expense Reports, and facilitating public records requests related to these processes.

• Furthermore, Largo utilizes Workday for job postings and managing internal career opportunities, indicating its integration into key HR workflows.

Key Workday functionalities particularly relevant for shared service provision include :

• Human Resources (HCM):

  • Comprehensive support for the employee lifecycle, including recruitment and applicant tracking, onboarding processes, workforce planning and analytics, talent and performance management, integrated payroll processing, benefits administration, and robust employee and manager self-service capabilities.

• Financial Management:

  • Strong governmental accounting features, including GASB-compliant reporting, fund accounting, budgetary controls and encumbrance accounting, grants management (tracking expenditures against grant requirements), project accounting for capital and operational projects, and comprehensive spend management (covering procurement, supplier management, and expense reporting).

• Planning:

  • Integrated tools for financial planning (budget development and modeling), workforce planning (aligning staffing with strategic objectives), and operational planning.

• Analytics & Reporting:

  • Real-time access to holistic data across modules, with configurable dashboards and reporting tools to provide actionable insights for both Largo administrators and client municipalities.

  • The Workday Government Cloud offering provides an additional layer of assurance, with features such as FedRAMP Moderate Authorization, enhanced security protocols, and functionalities specifically tailored to meet the compliance and operational needs of government entities.

This is particularly crucial when Largo assumes responsibility for managing the sensitive financial and personnel data of multiple distinct municipalities.

Configuring Workday for Multi-Municipal Service Delivery:

• Successfully delivering services to multiple municipalities through a single Workday instance requires careful configuration and architectural considerations:

• Multi-Tenancy or Segregated Configurations:

  • Workday's architecture inherently supports various forms of tenancy and data segregation. Largo could establish distinct "implementation tenants" or develop highly secured and segregated business process configurations within its primary tenant for each client municipality.

  • This approach is essential to ensure strict data isolation, allow for customized workflows tailored to each client's specific policies and procedures, and enable independent reporting capabilities.

  • While each client would operate within its defined parameters, all would benefit from the shared, centrally maintained, and upgraded Workday platform.

  • Workday's documentation suggests that customers often utilize multiple implementation tenants for diverse use cases, including testing by distinct business units, a model adaptable to serving separate municipal clients.

  • A "customer central tenant" might also be used by Largo for overarching management and control of the deployed client configurations.

• Security and Access Controls:

  • Workday is built with a "consistent security model" that includes granular, role-based access controls. This is fundamental for a shared service environment.

  • Largo must meticulously define user roles and permissions to ensure that personnel from each client municipality can only access and modify their own entity's data.

  • Similarly, Largo's administrative staff providing the shared services would require appropriate levels of access for support and processing, while maintaining strict data confidentiality between clients.

• Configurable Business Processes:

  • A key strength of Workday is its ability to tailor business process workflows (e.g., purchase requisition approvals, employee onboarding steps, journal entry postings) to meet specific organizational needs, often without requiring extensive custom programming or IT intervention.

  • This flexibility allows Largo to adapt core processes to align with the unique operational requirements, approval hierarchies, or local ordinances of different client municipalities, offering a degree of customization that enhances the value proposition.

• Integration Capabilities:

  • Workday's platform is designed for integration with other external systems. This is vital if client municipalities have existing legacy systems (e.g., specialized utility billing software, public safety CAD/RMS systems that are not part of PRIME, unique departmental databases) that need to exchange data with the Workday modules Largo is providing.

  • Workday Prism Analytics further enhances this by enabling the blending of Workday data with data from external sources such as GIS, tax systems, or agency-specific databases, potentially offering richer analytical insights to client municipalities.

  • Largo's current Workday implementation provides a substantial head start and a scalable technological backbone that would represent a prohibitive upfront investment for many smaller municipalities.

  • This creates a strong value proposition and, once municipalities are onboarded and their critical financial and HR processes are running on Largo's Workday instance, a degree of "stickiness" or client retention due to the operational integration and the costs associated with transitioning away.

  • This stability can underpin a sustainable shared services program, provided service quality and responsiveness are consistently maintained.

• Data Management, Security, and Reporting for Client Municipalities:

  • The management of data belonging to multiple sovereign government entities requires meticulous attention to governance, security, and reporting:

• Data Ownership and Governance:

  • Interlocal agreements must explicitly define data ownership (data remains the property of the client municipality), stewardship responsibilities (Largo as custodian and processor), and strict adherence to Florida's Public Records Law (Chapter 119, Florida Statutes) for each municipality's data. Clear protocols for data access, modification, retention, and disposal will be necessary.

• Data Security:

  • Largo must leverage the full extent of Workday Government Cloud's security features, including "always-on audit and controls" and "100% data encryption at rest and in transit".

  • Beyond Workday's inherent security, Largo may need to implement additional cybersecurity measures, undergo specific audits, or obtain certifications relevant to a multi-tenant service provider model to provide robust assurance to client municipalities regarding the complete segregation and protection of their sensitive information.

• Reporting and Analytics:

  • Client municipalities must be provided with direct access to Workday's reporting tools and pre-configured dashboards relevant to their specific data.

  • This empowers them to independently monitor their financial status, HR metrics, budget performance, and other key indicators, ensuring transparency and enabling data-driven decision-making within their own organizations.

• Audit Trails:

  • Workday’s "always-on self-documenting audit" capability provides an immutable electronic record of every transaction and configuration change.

  • This feature is invaluable for ensuring financial accountability, supporting external audits for client municipalities, and maintaining transparency in all shared service operations.

The successful provision of Workday-based services could elevate Largo's status to that of a technology leader among Pinellas County municipalities.

This could, in turn, influence regional standards for financial and HR systems and foster greater inter-agency data compatibility, even for municipalities not directly contracting with Largo.

It positions Largo not merely as a service provider but as a center of excellence for modernizing local government administration.

Potential for Phased Rollout of Workday-Enabled Services:

• A pragmatic approach would involve a phased rollout:

  • Begin by offering core financial or HR modules that are relatively standardized and where Workday offers clear efficiencies (e.g., payroll processing, accounts payable).

  • As experience is gained and client relationships mature, gradually introduce more specialized modules (e.g., grants management, advanced financial planning, talent management) or develop integrations with other client systems.

Table 4: Mapping Workday Capabilities to Potential Shared Service Offerings

VI. Legal and Financial Framework for Service Provision

Establishing a sound legal and financial framework is paramount for the City of Largo to successfully and sustainably provide services to other municipalities. This framework must ensure compliance with Florida law, protect the interests of all parties, and promote transparency and accountability.

• Navigating Florida's Intergovernmental Cooperation Laws:

  • Florida Interlocal Cooperation Act of 1969 (Florida Statutes §163.01): This statute is the cornerstone of Largo's authority to provide services to other governmental entities.

  • It explicitly permits local governmental units to "make the most efficient use of their powers by enabling them to cooperate with other localities on a basis of mutual advantage" and to jointly exercise "any power, privilege, or authority which such agencies share in common and which each might exercise separately". Key provisions of FS §163.01 that Largo must adhere to include:

• Written Interlocal Agreement:

  • Any joint exercise of power or service provision must be formalized through a written contract, termed an interlocal agreement.

• Agreement Contents:

  • The agreement must comprehensively detail: the purpose of the cooperation; the duration and termination provisions; the method of financial support from each participating agency's treasury, including payments, advances, and cost allocation formulas (which can be based on property valuation, services rendered, benefits received, or other equitable bases); personnel matters; disposition of property acquired; handling of surplus money; acceptance of external funds; procedures for responding to liabilities and ensuring against them; and mechanisms for strict accountability and reporting, including an annual independent audit.

• Administration:

  • The agreement can designate one or more parties to administer or execute it, or to provide all or part of the services.

• Filing Requirement:

  • Crucially, the interlocal agreement and any subsequent amendments must be filed with the clerk of the circuit court in each county where a party to the agreement is located before it becomes effective.

  • This filing ensures public record and transparency, meaning the terms, costs, and service levels will be open to public scrutiny and potential debate in all participating jurisdictions. This underscores the need for fairness, clarity, and defensibility in all agreements.

• Interlocal Service Boundary Agreements (Florida Statutes §171.203):

  • While FS §163.01 provides general authority, FS §171.203 is more specific to agreements concerning service delivery in relation to municipal boundaries, particularly for services like public safety, utilities, and roads, and when annexation is a consideration.

  • If Largo's service provision involves defining specific municipal service areas for such services, or if it's linked to potential future annexations by client municipalities, this statute outlines a formal negotiation process, defines the scope of such agreements (including service delivery, fiscal responsibilities, and boundary adjustments), and mandates corresponding comprehensive plan amendments.

  • For purely administrative or IT services provided to existing municipalities within their current boundaries, FS §171.203 may be less directly applicable, but its principles of clear service area definition and fiscal responsibility remain pertinent.

Structuring Service Level Agreements (SLAs) and Contracts:

• Regardless of whether a direct contract or a broader interlocal agreement is used, clear SLAs are essential.

• Key Components of SLAs:

  • Service Scope: Precise definition of the services to be provided by Largo and any responsibilities of the client municipality.

  • Performance Metrics: Quantifiable measures of service quality (e.g., system uptime for IT services, transaction processing accuracy and timeliness for financial services, response times for support requests).

  • Reporting Requirements: Frequency and content of performance reports provided by Largo to the client.

  • Remedies for Non-Performance: Agreed-upon actions or penalties if Largo fails to meet the defined service levels.

  • Contractual Terms: Beyond SLAs, agreements should include:

  • Duration and Termination: Clearly defined terms of the agreement and conditions under which either party can terminate.

  • Payment Terms: Fee structure, billing cycle, and payment deadlines.

  • Dispute Resolution: A process for resolving disagreements (e.g., negotiation, mediation). FS §163.01(5)(p) allows for this.

  • Data Ownership, Security, and Confidentiality: Reinforce client municipality ownership of their data, Largo's responsibilities for data security (especially for Workday-hosted data), and compliance with public records laws and data privacy regulations.

  • Compliance with Laws: Affirmation that all activities under the agreement will comply with applicable federal, state, and local laws. Existing interlocal agreements within Pinellas County, such as those for disaster debris , water quality monitoring , and PRIME , can serve as structural references for common clauses, even if their specific service context differs.

  • Liability, Indemnification, and Sovereign Immunity: This is a critical area requiring careful legal navigation.

  • Sovereign Immunity: Under Florida Statutes §768.28, the state and its subdivisions (including municipalities) waive sovereign immunity for liability in tort, but only to specific monetary limits (currently $200,000 per person and $300,000 per incident).

  • Liability in Interlocal Agreements: FS §163.01(5)(o) mandates that interlocal agreements specify the "manner of responding for any liabilities that might be incurred through performance of the interlocal agreement and insuring against any such liability". An Attorney General Opinion suggests that if an agreement creating a separate administrative entity doesn't specify liability provisions, the participating agencies remain jointly liable. Since Largo will be the direct service provider, liability for its negligent acts or omissions would primarily rest with Largo, subject to sovereign immunity limits. However, contracts must clearly delineate each party's responsibilities to avoid ambiguity.

  • Indemnification: Municipalities are often cautious about indemnifying other parties due to concerns about exceeding sovereign immunity limits and potential lack of insurance coverage for such indemnification. Largo should develop standard contractual language that fairly allocates risk, possibly through mutual hold-harmless clauses where each party is responsible for its own negligence, and ensure its liability insurance adequately covers services rendered to other governmental entities. The Florida Municipal Insurance Trust (FMIT), which provides various insurance coverages to many Florida municipalities, could be a key partner in ensuring appropriate coverage. The "manner of responding for liabilities" as required by FS §163.01 will be a pivotal negotiation point. Largo must proactively develop a clear, fair, and legally sound approach to liability and indemnification. This is not merely a legal formality but a core component of the service's marketability, as potential municipal clients will be wary of agreements that appear to shift undue liability or compromise their own sovereign immunity protections.

Developing Cost Allocation Models and Pricing Strategies:

• Transparent and equitable cost allocation is fundamental to building trust and ensuring the long-term financial viability of the shared services initiative.

Cost Allocation Principles:

• Full Cost Recovery: The primary goal should be to recover all direct and indirect costs associated with providing each service. This includes personnel, materials, technology, including amortization of Workday system costs attributable to the shared service, administrative overhead, and potentially a contribution to a reserve for future system upgrades or contingencies. This aligns with the operational principles of enterprise funds.

• Equitable Basis: As stipulated by FS §163.01(5)(e), cost allocation can be based on various factors such as the amount of services rendered, benefits received, or other equitable methods.

• Transparency: The methodology used to calculate costs and set prices must be clear, understandable, and defensible to client municipalities. A lack of transparency here can quickly erode trust.

Cost Allocation Methods:

• Direct Costs: Costs incurred exclusively for a specific client or service (e.g., dedicated software licenses for a client, specific materials consumed) should be directly charged.

• Assigned (Indirect) Costs: For resources used jointly across multiple clients or services (e.g., Largo staff time supporting multiple municipalities, shared Workday platform costs), costs should be apportioned using direct measures of cost causation. Examples include allocating HR service costs based on the number of client employees served, or financial processing costs based on transaction volumes.

• Unattributable (Overhead) Costs: General administrative overhead costs of Largo that support the shared services initiative but cannot be directly tied to a specific service or client (e.g., a portion of central administration, legal, or facility costs) should be allocated using a reasonable and consistent formula.

Pricing Strategy:

• Competitive Analysis: Pricing should be competitive with alternative providers, whether Pinellas County, other municipalities, or private sector vendors.

• Value-Based Pricing: Prices should reflect the value provided, including access to the advanced capabilities of Workday, Largo's specialized expertise, and potential efficiencies.

• Pilot Program Pricing: Consider introductory or subsidized pricing for initial pilot programs to encourage participation and gather operational data.

• Sustainability Margin: If operating services through an enterprise fund model, pricing may include a reasonable margin for reinvestment in technology, staff development, and service enhancements.

• Tiered Options: Offer different service tiers or bundles at varying price points to accommodate the diverse needs and budgets of potential client municipalities.

• Revenue Recognition (GASB Guidance): The City of Largo's Finance Department must ensure that revenue generated from inter-municipal service agreements is recognized in accordance with Generally Accepted Accounting Principles (GAAP) for governments, as established by the Governmental Accounting Standards Board (GASB).

• GASB is currently developing a comprehensive, principles-based model for revenue and expense recognition.

• For exchange transactions, such as fee-for-service arrangements, revenue is typically recognized when the exchange takes place, meaning when the performance obligation is fulfilled by Largo.

• If Largo's performance creates an asset for the client municipality that Largo cannot use for other purposes (e.g., ongoing data processing within Workday, continuous IT support), and Largo has an enforceable right to payment for performance completed to date, revenue may be recognized over the period the service is provided.

• Largo's existing sophisticated financial reporting, as evidenced in its ACFR , indicates a capacity to manage these accounting requirements.

Use of Enterprise Funds:

As previously noted, Largo has experience operating enterprise funds for its utilities and golf course. Extending this model to house new shared service lines (e.g., "Municipal Administrative Services Fund" or "Intergovernmental Technology Services Fund") would offer several advantages:

• Financial Segregation: Clearly separates the revenues and expenses of the shared service operations from Largo's general governmental activities.

• Accountability: Enhances accountability for the financial performance and self-sustainability of each service.

• Rate Setting: Provides a defined mechanism for setting rates based on full cost recovery. This aligns with best practices for managing business-like activities within a governmental context.

Table 5: Legal and Financial Checklist for Largo Inter-Municipal Service Agreements

VII. Strategic Implementation Roadmap

A structured, phased approach is essential for successfully transforming the City of Largo into a regional service provider. Our plan outlines key activities, timelines, and success metrics for each phase.

Phase 1: Foundation & Pilot Program Development (Year 1-2)

• This initial phase focuses on building internal readiness, identifying viable pilot services and partners, and launching small-scale programs to test concepts and refine processes.

Internal Readiness Assessment:

• Detailed Capacity Analysis: Conduct a thorough assessment of relevant Largo departments (Finance, HR, IT, Public Works, Public Safety) to confirm existing capacity and identify any gaps (personnel, expertise, equipment) that need to be addressed to support external service delivery.

• Workday Configuration for Shared Services: Evaluate current Workday setup. Plan for necessary enhancements, a strategy for tenant configuration or data segregation for client municipalities , and identify potential integration requirements with external systems client municipalities might use.

Costing and Pricing Models:

• Develop standardized cost allocation models and preliminary pricing structures for the services selected for pilot programs. Ensure these models aim for full cost recovery and are transparent.

Legal Templates:

• Draft template interlocal agreements and Service Level Agreements (SLAs) that comply with Florida statutes and incorporate best practices for liability, data security, and performance metrics.

Internal Coordination Structure:

• Designate a "Shared Services Team Lead" or a small coordinating office within the City Manager's office or a relevant department to champion the initiative, manage pilot programs, and serve as the primary point of contact.

Identify Pilot Services & Partners:

• Select Pilot Services: Based on the analysis in Table 2, choose 2-3 services that offer a high probability of success. Criteria should include strong existing Largo capacity, clearly identified need among smaller municipalities, and significant leverage of the Workday platform. Potential pilot services could include:

• HR Administrative Support: Basic payroll processing, benefits inquiry support (leveraging Workday HCM).

• Basic Financial Transaction Processing: Accounts payable entry and payment run support, accounts receivable invoicing (utilizing Workday Financials).

• IT Helpdesk Tier 1 Support: Basic troubleshooting and user assistance.

Identify Pilot Partners:

• Approach 1-2 smaller Pinellas County municipalities that have expressed interest or whose needs (identified in Section II, Table 1) align well with the chosen pilot services. Municipalities like Belleair, Indian Shores, or Kenneth City, which already outsource some services , could be strong candidates.

• The existing fire service agreement with Belleair Bluffs provides a positive precedent and a potential partner for non-fire related pilot services if they have such needs.

Negotiate and Launch Pilot Agreements:

• Engage with leadership of potential pilot partner municipalities. Clearly present the value proposition of Largo's services, emphasizing benefits like cost-effectiveness, access to modern technology (Workday), and local responsiveness.

• Negotiate and finalize interlocal agreements and SLAs specifically for the pilot services and duration.

• Implement the necessary Workday configurations (e.g., segregated data areas, specific workflows) for the pilot clients.

• Provide thorough onboarding and training for pilot client staff on relevant Workday functionalities and service interaction protocols.

• Commence service delivery for the pilot programs.

Monitoring and Evaluation of Pilot:

• Track Key Performance Indicators (KPIs): Continuously monitor pre-defined KPIs, such as service quality (e.g., processing accuracy, system uptime), client satisfaction levels (through regular check-ins and surveys), cost-effectiveness (for both Largo and the client), and the impact on Largo's internal staff workload.

• Gather Feedback: Actively solicit and document feedback from pilot client officials and end-users, as well as from Largo staff involved in service delivery.

• Iterate and Refine: Based on performance data and feedback, make necessary adjustments to service delivery processes, SLA terms, Workday configurations, training materials, and support protocols.

The success of this pilot phase is disproportionately critical. Well-executed pilot programs with demonstrably satisfied partners will build crucial momentum, credibility, and a portfolio of success stories. These positive outcomes will be Largo's most potent marketing tool when approaching other municipalities.

A poorly managed or under-resourced pilot could damage Largo's reputation and significantly hinder the broader initiative. Therefore, a dedicated focus on ensuring the success of these initial engagements, even if it requires a higher initial investment in support and communication, is strategically vital.

Phase 2: Scaling Operations & Service Expansion (Year 3-4)

• Following a successful pilot phase, Largo can move towards scaling its operations and expanding its service offerings.

Analyze Pilot Program Outcomes:

• Conduct a comprehensive review of the pilot programs. Document successes, challenges encountered, and critical lessons learned. Use this analysis to create a business case for wider rollout.

Expand Service Portfolio:

• Based on the success of the initial pilots and further market analysis of municipal needs, strategically add 2-3 more services to Largo's inter-municipal portfolio. Prioritize services that leverage Workday or build on proven Largo strengths.

Onboard New Municipal Clients:

• Develop and implement a formal marketing and outreach strategy (detailed below) to attract additional Pinellas County municipalities. Leverage positive testimonials and case studies from the pilot partners.

Scale Workday Platform and Support Staff:

• Ensure that Largo's Workday infrastructure, including licensing and processing capacity, can accommodate an increased number of client municipalities and transaction volumes. Concurrently, assess staffing needs for the "Shared Services Team" and within core departments (IT, Finance, HR) to provide ongoing support, configuration, and client management.

• This may involve hiring additional staff with specialized Workday expertise or further training existing personnel, referencing Largo's existing job posting mechanisms and Workday Learning capabilities.

Develop Tiered Service Options or Bundles: Consider offering different levels of service (e.g., basic, premium) or bundled packages to cater to the varying needs and budgetary constraints of different municipalities.

Formalize Governance & Oversight: As the initiative grows, establish a more formal governance structure. This might include creating an advisory committee with representation from client municipalities to provide input on service quality, future needs, and platform enhancements.

A deliberate, phased approach to adding both new services and new clients is crucial. Attempting to scale too quickly without ensuring that internal processes are robust, staffing levels (particularly those with Workday expertise) are adequate, and Workday configurations are mature and stable for a multi-client environment could lead to service degradation, client dissatisfaction, and ultimately, the failure of the initiative.

Phase 3: Continuous Improvement and Innovation (Year 5+) The shared services initiative should be viewed as an evolving program requiring ongoing attention and adaptation.

Regular Review of Service Offerings and Performance:

• Implement a cycle of continuous review for all shared services. Regularly monitor KPIs, actively solicit and analyze client feedback, and make ongoing adjustments to services, SLAs, and pricing to maintain relevance and high quality.

Explore New Service Opportunities:

• Continuously scan the environment to identify emerging needs among Pinellas County municipalities that Largo could potentially address. This could involve new technologies, changing regulatory landscapes, or evolving citizen expectations.

Leverage New Workday Features and Technologies:

• Stay current with Workday's product roadmap and regular system updates. Proactively explore and implement new Workday functionalities, such as advancements in artificial intelligence (AI), machine learning, and enhanced analytics , to further improve service efficiency, provide deeper insights to clients, and maintain a competitive edge.

Seek Strategic Partnerships:

• Explore opportunities for collaboration with Pinellas County government, other larger municipalities in the region, or even private sector providers where such partnerships could enhance service offerings, improve cost-effectiveness, or expand reach.

Benchmarking and Adoption of Best Practices:

• Regularly benchmark Largo's shared service operations against those of other successful intergovernmental service providers regionally or nationally. Actively participate in organizations like the GFOA and the Florida City/County Management Association (FCCMA) to learn from case studies and adopt emerging best practices.

• Continuous engagement with client municipalities through formal feedback channels, user groups (particularly for Workday-based services), and advisory input will be essential for long-term success. This transforms the dynamic from a simple vendor-client transaction to a more collaborative partnership, fostering mutual investment in the program's evolution and ensuring that Largo's services continue to meet the evolving needs of its partners.

Key Performance Indicators (KPIs) for Success:

• The success of Largo's shared services initiative will be measured by a balanced set of KPIs:

Client-Focused Metrics:

• Client Satisfaction Scores (from regular surveys and feedback forms).

• Client Retention Rate (percentage of clients renewing agreements).

• Demonstrable Cost Savings or Value Added for Client Municipalities (quantified where possible).

Largo-Focused Metrics:

• Net Revenue Generated from Shared Services.

• Cost Recovery Rate for each service line.

• Efficiency Gains within Largo departments due to economies of scale (if applicable).

Operational Metrics:

• Service Uptime and Reliability (especially for technology-dependent services).

• Processing Accuracy and Timeliness (e.g., for payroll, financial transactions).

• Adherence to SLA commitments.

Internal Largo Metrics:

• Largo Staff Efficiency (ensuring shared services do not unduly burden existing staff without commensurate resource allocation).

• Employee Morale among staff involved in delivering shared services.

Marketing and Outreach Strategy:

• A proactive marketing and outreach strategy is needed to attract client municipalities:

Develop Clear Value Proposition:

• Create concise marketing materials (brochures, website content, presentations) that clearly articulate the benefits of Largo's services, focusing on cost-effectiveness, improved quality, access to modern technology like Workday, local expertise, and responsiveness.

Targeted Outreach:

• Present the shared services initiative to regional bodies such as the Pinellas County Mayors' Council and the Barrier Islands Government Council.

• Conduct direct outreach to City Managers, Finance Directors, HR Directors, and IT Directors in target municipalities.

Showcase Successes:

• Widely publicize the positive outcomes and testimonials from the existing Belleair Bluffs fire service agreement and from the pilot program partners.

Leverage Professional Networks:

• Utilize platforms and events hosted by organizations like the Florida League of Cities and the Florida Government Finance Officers Association (FGFOA) to increase visibility and share information about Largo's offerings.

Website Presence:

• Create a dedicated section on the City of Largo website detailing the available shared services, benefits, case studies, and contact information for inquiries.

Table 6: Phased Implementation Plan for Largo Shared Services Initiative

VIII. Conclusion: Positioning Largo as a Leader in Intergovernmental Collaboration

• The transformation of the City of Largo into a regional service provider for other municipalities within Pinellas County represents a significant strategic opportunity.

• By leveraging our existing strengths—particularly our skilled workforce, established departmental expertise, and investment in the modern Workday platform—Largo is well-positioned to offer valuable, efficient, and cost-effective services to its neighbors.

Reiteration of Strategic Benefits:

The benefits of this initiative are compelling for all stakeholders.

For the City of Largo:

• This venture promises new and diversified revenue streams, which can support Largo's own services and potentially alleviate pressure on traditional revenue sources.

• It allows for the optimization of its investment in the Workday platform by extending its use and achieving greater economies of scale.

• Furthermore, successfully providing high-quality services to other governments will undoubtedly enhance Largo's reputation as an innovative and collaborative leader in the region.

For Partner Municipalities:

• Smaller local governments stand to gain access to a suite of services—particularly sophisticated administrative functions in finance, HR, and IT powered by Workday—that they might not be able to afford or develop independently.

• This can lead to direct cost savings, improved operational efficiency, enhanced compliance, and access to specialized expertise.

• Ultimately, it allows these municipalities to focus their limited resources on core local priorities and unique community needs, while relying on Largo for robust back-office and operational support.

This initiative is more than an exercise in operational efficiency or revenue generation; it is an opportunity for Largo to play a pivotal role in shaping the future of local governance within Pinellas County.

By demonstrating a new model of proactive intergovernmental cooperation, Largo can foster a more collaborative, resource-effective regional ecosystem.

This could inspire further innovations in shared services, reduce duplicative efforts across the county, and ultimately contribute to a higher standard of public service delivery for all residents in the region, extending benefits beyond Largo and its direct client municipalities.

Addressing Key Success Factors:

• The realization of these benefits hinges on a commitment to several key success factors:

Strong and Visionary Leadership:

• Consistent support and championship from Largo's City Commission and City Manager are essential to navigate the complexities of this transformation.

Customer-Centric Approach:

• Treating client municipalities as valued partners, prioritizing their needs, and maintaining open lines of communication will be crucial for building trust and long-term relationships.

Transparent Financial Models:

• Clear, defensible, and equitable cost allocation and pricing strategies are fundamental to establishing credibility and ensuring financial sustainability.

Robust Legal Agreements:

• Well-drafted interlocal agreements and SLAs that clearly define roles, responsibilities, performance expectations, and liabilities will protect all parties involved.

Effective Change Management:

• Both internally within Largo and externally with partner municipalities, managing the transition to new service delivery models will require careful planning and communication.

Commitment to Continuous Improvement:

• The shared services landscape is dynamic. Largo must foster a culture of ongoing evaluation, adaptation, and innovation to ensure its offerings remain relevant, competitive, and of high quality.

• The long-term success of this venture will depend significantly on Largo's ability to remain agile and innovative.

• The needs of municipalities, the capabilities of technology platforms like Workday, and the broader financial and regulatory environment are all subject to change.

Therefore, Largo must cultivate a learning organization around its shared services initiative, one that is committed to regularly reassessing its service portfolio, investing in the skills of its personnel and the evolution of its technology, and actively seeking feedback to drive innovation.

Call to Action/Final Strategic Recommendations:

• To move this initiative forward, the following actions are recommended:

Secure City Commission Approval and Resource Commitment:

• Obtain formal endorsement from the City Commission to proceed with Phase 1 (Foundation & Pilot Program Development) of the implementation roadmap, including the allocation of necessary seed funding and staff resources.

Empower the Shared Services Initiative Lead:

• Officially designate and empower the "Shared Services Team Lead" or coordinating office with the authority and resources to drive the initiative, coordinate across Largo departments, and serve as the primary liaison with potential and current municipal partners.

Prioritize Relationship Building:

• Focus initial efforts on building strong, trust-based relationships with the selected pilot partner municipalities. Success in these early engagements will be foundational for broader acceptance and expansion.

Embrace a Long-Term Vision:

• Commit to a long-term strategic vision of the City of Largo as a center of excellence for inter-municipal service delivery in Pinellas County, recognizing that this transformation will require sustained effort, adaptability, and a continuous pursuit of excellence.

By thoughtfully implementing this strategic plan, the City of Largo can not only enhance its own operational and financial standing but also make a lasting contribution to the efficiency and effectiveness of local government throughout the Pinellas County region.

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