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HomeMy WebLinkAboutFY 2023 BudgetVillage of Nor th Palm Beach FY 2023 Budget Adopted Version Last updated 02/10/23 Village of North Palm Beach | Budget Book 2023 Page 1 TABLE OF CONTENTS Introduction 5 Cover Page 6 GFOA Distinguished Budget Award 7 Guide for Readers 8 Manager's Budget Message 9 Budget-in-Brief 15 Organizational Structure 16 Village Officials and Administration Staff 17 Village Boards and Committees 18 Demographics 21 Supplemental Statistics 25 Location 28 Village History 29 Village Departments 35 Budget Process 38 Fund Structure 44 Basis of Budgeting 47 Financial Policies 48 Budget Overview 50 Strategic Plan 51 Strategic Initiatives 55 Long Range Planning 56 Pay Plan 59 Fund Balance Overview 69 Fee Schedules 72 Fund Summaries 91 All Funds Summary 92 General Fund 106 Country Club 113 Stormwater Fund 120 Funding Sources 123 Ad Valorem Taxes 124 Utility Service Taxes 128 Sales & Use Taxes 131 Local Business Taxes 134 Franchise Fees 137 Licenses & Permits 140 Non-Ad Valorem Assessment 143 Judgements, Fines & Forfeitures 145 Intergovernmental Revenues 148 Charges for Services 151 Food & Beverage 154 Miscellaneous Revenue 156 Village of North Palm Beach | Budget Book 2023 Page 2 Other Sources 159 Departments 162 General Government 163 Village Council 167 Village Manager 175 Village Attorney 184 Village Clerk 187 Human Resources & Risk Management 195 Information Technology 202 Finance 210 Village Hall 218 Public Safety 221 Police Department 225 Fire Rescue 238 Public Safety Building 246 Community Development 249 Planning and Zoning 259 Building Department 263 Code Compliance 267 Public Works 271 Public Works Administration 283 Facility Maintenance 287 Fleet Maintenance 292 Solid Waste 297 Streets and Stormwater 301 Leisure Services 305 Library 309 Parks and Recreation 319 Debt Service 329 Reserves 331 Transfers 335 Stormwater Utility 339 Country Club 342 Club Administration & Grounds 354 Golf 359 Tennis 364 Pool 369 Food and Beverage 374 Capital Improvements 377 Capital Improvement Plan Narrative 378 Multi-year plan 382 One year plan 390 Operating Budget Impact Summary 394 Debt 398 Government-wide Debt 399 Appendix 401 Clubhouse Grounds Requests 402 Fire Rescue Requests 407 General Government Requests 411 Village of North Palm Beach | Budget Book 2023 Page 3 Golf Requests 415 Library Requests 434 Parks and Recreation Requests 438 Police Requests 472 Pool Requests 479 Public Works Requests 486 Tennis Requests 546 Glossary 557 Village of North Palm Beach | Budget Book 2023 Page 4 INTRODUCTION Village of North Palm Beach | Budget Book 2023 Page 5 Village of North Palm Beach Fiscal Year 2023 Adopted Budget Fiscal Year 2023 Adopted Budget Village of North Palm Beach North Palm Beach, Florida Adopted:  September 22, 2022 Village of North Palm Beach | Budget Book 2023 Page 6 GFOA Distinguished Budget Award The Government Finance Ofcers Association of the United States and Canada (GFOA) presented a Distinguished Budget Award Presentation Award to the Village of North Palm Beach, Florida for its annual budget for the scal year beginning October 1, 2021. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a nancial plan, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for an award in 2023. Village of North Palm Beach | Budget Book 2023 Page 7 Guide for Readers The annual budget for a municipal government is a document intended to provide sufcient, meaningful and useful information to its elected ofcials, staff and to the general public.  To that extent, the Fiscal Year 2023 Annual budget for the Village of North Palm Beach, Florida is intended to serve four purposes: . The Budget as a Policy Guide: As a policy document, the budget indicates what services the Village will provide during the twelve- month period beginning October 1, 2022 and why. The Budget Message summarizes the challenges facing the Village and how the budget addresses them. The Department budget sections provide major goals and objectives for each department in the Village. . The Budget as a Financial Plan: As a nancial plan, the budget outlines how much village services will cost and how they will be funded. The Budget Summary provides an overview of the budget, including major revenue and expenditure categories. . The Budget as an Operations Guide: As an operations guide, the budget indicates how services will be delivered to the community. The Departmental budget sections outline the number of authorized positions and department appropriations approved by the Village Council for the provision of services by each department. An organizational chart is provided to show how the Village is structured for efcient and effective work. . The Budget as a Communications Device: The budget is designed to be user-friendly with summary information in text, tables and graphs. A glossary of budget terms is included in the Appendix section for your reference. Finally, the budget includes the Budget Message Section which provides the reader with a condensed analysis of the scal plans of the Village for the upcoming scal year. This Budget includes funding to maintain current levels of services provided to our citizens and funding for the personnel necessary to support existing operations and programs.  The Budget was presented to the public for input and subsequently adopted by the Village Council by Ordinance at the second of two public hearings held on September 22, 2022. Please click on the attachments below to see the Millage and Budget Ordinances.  If any information is unclear or if additional information is necessary, please call the Finance Department at (561) 841-3360. Village of North Palm Beach | Budget Book 2023 Page 8 Manager's Budget Message To:  Honorable Mayor and Council From:  Chuck Huff, Interim Village Manager Date:  October 1, 2022 Subject:  Fiscal Year 2022/23 Annual Budget  I am pleased to share with you this Fiscal Year 2022/23 Annual Budget for the Village of North Palm Beach which provides a plan to enhance Village services during the coming scal year. Departments have prepared an ambitious list of village projects and activities that support the goals and objectives established by the Village Council earlier this year. Budget Format To provide the public with information about the nancial plan for the scal year, the Village has created a user-friendly budget document that provides detailed and meaningful information for many different users. Specic managerial and operational responsibilities have been assigned to each Village Department and staff have been allocated to ensure all functions associated with the individual Departments are performed in a timely and efcient manner. Within the budget document, organizational charts are presented depicting each department’s organizational and supervisory structure. In addition, each Department provided a detailed report featuring individual goals, operational services, program improvements, and stafng as well as capital project expenditures. It is the intent of the Village to maintain an open exchange of municipal information with all stakeholders regarding how public nancial resources are received and expended. To that end, this budget document, as well as a summary, will be posted on the Village website (www.village-npb.org (http://www.village-npb.org/)). Budget Goals and Objectives The Village obtains a major portion of its annual general fund nancial resources (66.74%) from ad valorem property taxes. The Village’s gross taxable property values have increased this year to $2,965,412,110 or nearly 13.04%, over last year’s valuation. However, because of a reduction in the millage rate, ad valorem taxes will only increase 11.95%, or $2,104,414, to a total of $19,719,991. For Fiscal Year 2022, the Village implemented a Stormwater Fee and a three-tier structure for single-family homes. The stormwater fee will allow the Village to not only address the collective impact of non-point source pollution caused by stormwater runoff, but make immediate repairs to sections of the Village’s existing stormwater system that are deteriorating to the point that sinkholes are being formed in our streets and on private property. The Village will be working on a Stormwater Master Plan to identify strategies and projects that can be used to manage the volume and quality of stormwater as well as address the impact of sea level rise on the community. The nancial plan for FY 2022/23 reects the community’s desire for enhanced services and proper maintenance of infrastructure. While the budget allocates resources to improve the Village’s ability to address service and maintenance demands annually, there are also signicant capital investments to be made that will be unique to this scal year. Improvement of the dry storage area in Anchorage Park and Village of North Palm Beach | Budget Book 2023 Page 9 providing funding to Palm Beach County to incorporate aesthetic features and pedestrian amenities into their design of the Prosperity Farms Road Bridge Replacement Project (which will begin in 2023) are unique investments for the upcoming year. The FY 2022/23 budget was developed collaboratively with assistance from the Village’s Management Team, departmental supervisors and staff. This process allows staff to consider current practices and procedures while identifying opportunities for new and improved services, programs, and projects that support the Village Council’s goals and objectives. The nancial plan supports the Council’s strategic themes and objectives: People and Organizational Performance Through this goal, the Village seeks to ensure that Village services are responsive to the community’s needs and are equitably and efciently delivered. This will be done, in part, by recruiting and retaining qualied staff. This goal is also intended to emphasize nancial sustainability and scal responsibility through a diversied revenue stream and efcient management of resources.   This year ’s scal plan includes a three-tier stormwater assessment fee for single-family home properties. The assessments received from the fee will be directed to planning, maintenance efforts and capital projects associated with managing the volume and quality of stormwater in the Village.   The Department of Public Works continues to rene its operations by adding new software and efciencies in order to deliver the services the community desires. These new initiatives have yielded results in service deliverables.   The Department of Leisure Services utilizes a Superintendent of Parks position that focuses on parks and facilities maintenance and capital projects. This allows the Director of Leisure Services – which oversees Parks & Recreation and Library Services – to focus on programming and events.   The Department of Community Development continues to improve efciencies by implementing new software allowing for online permitting, Code compliance and licensing. Community Development continues to seek annexation of adjacent unincorporated areas and implementation of the Citizens’ Master Plan Report (adopted in October, 2016), which will encourage mixed-use development along the Village’s commercial corridors, will assist the Village in achieving this strategic goal as well.   Functions at the Country Club continue to be reviewed to ensure that revenue is generated to nance debt, cover operating and maintenance costs and begin funding future improvements. The second contribution to a Renewal & Replacement (R&R) Fund, which will be used to nance the repair and replacement of capital assets at the clubhouse, will be made this scal year. Additionally, because of continued operational changes at the tennis center and the pool, it is anticipated that the nancial obligations of the General Fund to those functions will be reduced even though they will continue to be accessible to all Village residents.   Community members can bring an extraordinary degree of knowledge and technical expertise to address many of the opportunities presented to the Village. The Village will work to encourage resident participation on Village Boards and in public meetings, programs and events and enhance their exchange of information with the Village Council. The organization will be working to address opportunities for process improvement and use the technical expertise of consultants to supplement Village staff. With the desire to engage the community in addressing challenges facing the Village, the Council will be challenging members of the Advisory Boards to identify issues that could be addressed to improve residents’ quality of life.   Village of North Palm Beach | Budget Book 2023 Page 10 To create efciencies and ensure that the Village obtains the expertise it needs to implement projects, the Village Council has asked Village staff to identify opportunities to engage consultants to supplement staff, including the use of landscape architects, architects, trafc engineers and planners. Quality of Life To support one of the suggestions to improve and stabilize neighborhoods in the Citizens’ Master Plan Report, the Village Council established the Environmental Committee. The Environmental Committee works with staff and neighborhood participants to identify necessary improvements and is responsible for developing and implementing programs to address them. The Committee tackled a series of initiatives in its initial year of existence but will take the lead in guiding the Village Council’s strategic initiative to develop a Green/Environmental Sustainability Policy.   A greater focus on recreation programming, an increase in maintenance and capital investment in existing infrastructure, pedestrian improvements to the Earman River bridges and plans to improve Lighthouse Drive and continued development of the Master Utilities Plan for underground overhead utilities are all examples of initiatives taking place this year to address Quality of Life issues. All Neighborhoods as Safe and Desirable Places to Live A strong emphasis on code compliance is a key to achieving this goal. The Citizens’ Master Plan Report highlighted this point by pointing to “stressed” neighborhoods and identifying a lack of landscape and home maintenance, faded exterior paint, broken shutters and overgrown lawns as indicators. To address those issues, the Village has continued to fund a third Code Compliance Ofcer and will begin to adjust staff's schedules to provide coverage on weekends. Code will also work with the Neighborhood Enhancement Team (NET) to collaborate with residents in addressing quality of life issues in their neighborhoods.  The Village has also added two (2) part- time Park Ranger positions to assist with residents' needs on the weekends.  Another strategy identied in the Citizens’ Master Plan Report was the need to establish inll regulations that ensure compatibility in the neighborhood. Residents that participated in the Citizens’ Master Plan Report charrette process voiced concerns about the character of new housing in established neighborhoods – specically the mass of houses being constructed in single-family neighborhoods. There were other issues, such as the desire to allow for “granny ats” in the Village, that were identied during the charrette process as well. To address these and similar issues, the Village will initiate a review of its land development regulations related to residential neighborhoods. The process will begin with the selection of a consulting rm to assist in the community engagement process, which will include a series of public meetings, as well as the identication of potential changes to the code for review by the Village Council. Community Engagement The Village Council strives to build trust and relationships that inspire citizens to become involved in the community through effective communication. To that end, the Village is seeking to continually improve communication with residents and businesses. For example, the Communications Manager initiated a weekly e-newsletter to keep residents apprised of upcoming meetings, policy issues to be discussed by the Village Council, upcoming construction projects and events. The Village also implemented a new sound and video web streaming system in Village Hall Council Chambers that promotes their desire to “actively engage and listen” to residents’ input. Economic Vitality The Village Council is working to encourage commercial services and retail offerings that complement our community’s requirements and expectations. The Citizens’ Master Plan Report served as the springboard for the effort to draft and adopt new regulations that will breathe life Village of North Palm Beach | Budget Book 2023 Page 11 in our commercial districts, create a more sustainable nancial future for the community and enhance the small-town living that makes North Palm Beach a special place to live.   The new commercial code has resulted in signicant interest in the Village from developers. Village staff anticipates the consideration of at least one signicant development application on US1 in the upcoming year. Projects will be reviewed to ensure that they meet the objectives of the Master Plan, the Comprehensive Plan and the Land Development regulations.   As part of this effort, the Village’s Business Advisory Board will be working to engage existing businesses to determine their needs in order to assist in the revitalization of our commercial corridors. Community Cul ture and Character Preserving and honoring the small-village character, culture and charm of North Palm Beach is a signicant consideration of the Village Council in all of its policy decisions. The preservation of the traditional boat and RV storage at Anchorage Park, the effort to manage the bulk and mass of new homes to be consistent with the overall character of the Village and the focus on small events as a means to bring residents together are examples of the Council’s emphasis on community culture and character. Budget Highlights: The nancial plan for the upcoming scal year represents an aggressive approach to adequately maintain infrastructure and stafng in order to continue the delivery of quality services to the community. The Village’s operating millage rate will decrease from $7.0500 mils to 7.0000 mils. The Village has no outstanding general obligation bond debt; therefore, the combined total millage rate of the Village will equal $7.0000 mils. Capital budget needs over the next ve (5) years are addressed in a balanced Capital Improvement Plan. The FY 2023 budget provides for funding the Capital Improvement Plan needs without the need to transfer funds from the General Fund Unassigned Fund Balance (General Fund Reserves); however, Village staff may recommend the use of a portion of the fund balance during the course of the year to invest in needed capital improvements. The Public Works Department has oversight of village solid waste, infrastructure, streets, facilities, equipment, and roadways. The departmental structure continues to evolve, including the creation of a culture that emphasizes collaboration and strategic thinking.  This Department continues to play a major role in maintaining and expanding the focus on community appearance. With the use of revenue from the voter-approved 1 cent infrastructure surtax, the Village will continue resurfacing roadways, replacing damaged sidewalks, develop designs and begin the multi-phased project of replacing the alley wall east of US1 as well as developing designs for pedestrian amenities and architectural features on the US1 and Prosperity Farms Road bridges.  Public Works continues its efforts to develop master plans for stormwater infrastructure and undergrounding overhead utilities.  The Village's Leisure Services, which are comprised of the Department of Parks & Recreation and the Library, continue to improve our ability to provide the recreational and events programming desired by the community.  Additionally, the Parks Superintendent will be responsible for the maintenance of, as well as the planning and implementation of capital projects, for the Village's parks and recreational facilities.  The Police Department has continued to make improvements in neighborhood outreach, crime suppression and crime clearances. With its two Neighborhood Ofcers, the Police Department is integral in the success of the interdepartmental “Neighborhood Enhancement Team” that focuses on quality of life issues within all of the Village’s neighborhoods. Other disciplines within this team – including Fire Rescue, Planning, Code Village of North Palm Beach | Budget Book 2023 Page 12 Compliance, Recreation and Building – will work collaboratively to tackle neighborhood issues that require creativity and persistence. Additionally, two new police ofcer positions have been added to this year’s budget to better address crime prevention activities. This will be the new Clubhouse’s third full scal year in operation.  Even though the rst couple of years were particularly challenging given the operation of a new facility in the midst of a global pandemic, the Clubhouse's leadership team realized a successful nancial outcome and anticipate even better results in the upcoming year.  The Clubhouse and pool facilities provide an enhanced experience for North Palm Beach Country Club members and visitors alike by adding new cabanas on the pool deck.  The staff continues to improve the tennis facility, which has added a professional team of staff and many new members.  The facility boasts an improved dining experience for anyone visiting the Country Club courtesy of Farmer ’s Table, Public House and a snack shack for those wanting food or drinks poolside at our Jack Nicklaus Signature Golf Course. With the Council’s guidance, the staff is proud to be a part of the Country Club’s history as it will provide residents with a quality experience each time they visit while generating needed revenues that will ultimately cover operating and needed capital expenditures.  Some nancial details associated with the completed Country Club projects include: The repayment schedule on the $15 million loan to reconstruct the clubhouse began in FY 2017/18. At this time, and until the Village develops a better understanding of the new Clubhouse’s operations, the General Fund will be temporarily servicing the debt on its own. The $1.7 million golf course renovation project will be funded by a loan from the General Fund to the Country Club. In accordance with Village Council policy direction, this loan will be repaid at an annual interest rate of 2.09%. Personnel Stafng and Benets The preparation of this portion of the budget is challenging based on continuing increases in the cost of employee compensation and benets. For budget purposes, retirement contribution levels for the General Employee “Dened Benet” Retirement Plan are estimated at 15% in the coming year and employee contributions remain at 6%. The Village’s required contribution for the “Dened Contribution” plan, available through Mission Square Retirement, is xed at 15% with a required 3%, 5%, 10% or 15% contribution by the participating employee. Police and Fire pension matters are subject to the Village’s collective bargaining negotiations. For budget purposes, retirement rates for Police and Fire employees are estimated at 12% in the coming year and employee contributions are as follows:  Fire (7.5%) and Police (8.5%). The actual gures will be based on asset returns and actuarial experience. American Rescue Plan Act (ARPA) Funding As part of the federal response to the COVID-19 pandemic, the American Rescue Plan Act provides more than $130 billion in direct, exible aid to local governments.  This inux of dollars provides a unique opportunity for local governments to address nancial issues resulting from the pandemic and strategically invest in the future.  The Village has received $6.5 million in federal funding and, in accordance with the program's funding objectives, has prioritized the need to invest in water quality infrastructure and direct assistance to Village residents who were negatively affected nancially by the pandemic.  Water quality infrastructure will focus on stormwater system improvements as well as the conversion of household septic to sanitary sewer systems.  Community outreach will assist the Village Council in identifying residents' needs to develop a funding strategy that meets the objectives of the American Rescue Plan Act.  Village of North Palm Beach | Budget Book 2023 Page 13 Budget Conclusion Several operating and capital improvement project highlights are planned in the FY 2022/23 budget that support the goal of continually improving the Village using a “Resident Service” focus. Many of these budget highlights are shown on tables in the following pages. The preparation of this Annual Budget document was accomplished through the collaboration of all Village departments and the notable assistance of the Finance Department staff. Several budget workshop meetings were held during the months of July, August, and September where the Council reviewed the substance and content of this Budget in detail. All renements are incorporated in this “Final” FY 2022/23 Annual Budget document. Respectfully submitted, Charles D. Huff Interim Village Manager Village of North Palm Beach | Budget Book 2023 Page 14 Budget-in-Brief The “Budget-in-Brief ” presents a condensed overview of the scal year 2023 Budget for the Village of North Palm Beach and is intended to give residents information on the budget; the Village’s approach to balancing the budget; the major sources of funding (i.e. taxes, customer charges, etc.); as well as any major changes included in the Fiscal Year 2023 budget.  Ultimately, the goal of this document is to make it easier to learn about the Village’s budget, programs and services, while presenting an accurate depiction of how resources are deployed. Please click on the attachment below to see the Village's Budget in Brief. Village of North Palm Beach | Budget Book 2023 Page 15 Organizational Structure Village of North Palm Beach | Budget Book 2023 Page 16 Village Ofcials and Administration Staff Village Government: The Village of North Palm Beach was incorporated as a political subdivision of the State of Florida in 1956. Village government operates under the Council-Manager form of government. The Village Council consists of ve, non-partisan at-large council members, elected for two-year,overlapping terms, with a Mayor, Vice Mayor, and President Pro Tem selected each year by the council members. The Village Council meets in regular session twice each month for purposes of setting policy and carrying out the legislative matters of the Village. The Village Council appoints the Village Manager, Village Clerk, and the Village Attorney. The administrative day to day responsibilities are carried out by the Village Manager. The Village Manager acts as the Chief Administrative Ofcer of the Village and is responsible for directing all Village employees other than those hired directly by the Village Council. The Village provides a full range of municipal services, including Public Safety, Solid Waste, Recreation, Library, Streets & Stormwater Maintenance, Public Improvements, Planning, Zoning & Building, and General Administrative Services. The Village also operates a Country Club facility featuring golf, tennis, a pool and restaurant to residents, members and the general public. Village Council: Mayor Deborah Searcy Vice Mayor David Norris President Pro Tem Susan Bickel Councilmember Darryl Aubrey Councilmember Mark Mullinix Administrative Staff: Village Manager Vacant Village Attorney Leonard G. Rubin Village Clerk Jessica Green Chief of Police Richard Jenkins Fire Chief J.D. Armstrong Director of Finance Samia Janjua Director of Information Technology Michael Applegate Director of Human Resources & Risk Management Renee Govig Director of Leisure Services Zakariya Sherman Director of Public Works & Interim Village Manager Chuck Huff Country Club General Manager Beth Davis Director of Community Development Vacant Note of Appreciation We would like to thank all staff members for their contributions during the preparation of this budget document. Staff ’s demonstrated dedication and commitment to the Village ensures that the Village is “the Best Place to Live under the Sun.” Village of North Palm Beach | Budget Book 2023 Page 17 Village Boards and Committees The Village Council of North Palm Beach appoints members of the community to boards, commissions, and committees to act in an advisory capacity to the Council, Manager, and Departments of the Village. The Village Council may create a board or committee in connection with any functions of the Village, or may create an ad hoc committee of limited duration. North Palm Beach board, commission, and committee members serve at the pleasure of the Village Council. Members of the Village Council attend meetings of the Village boards, commissions, and committees on a rotation schedule in order to remain informed of Board business and concerns. Each appointed body has a specic scope of authority as provided by the Village Code of Ordinances and/or Florida Statutes. Boards, commissions, committees, and task forces may have administrative, managerial, quasi-judicial, investigatory, and/or advisory powers dependent upon the enabling legislation. Boards, commissions, and committees are not responsible for day-to-day operations of the departments, operating policies of departments or the business decisions of the local government. Municipal advisory boards, commissions, and committees are comprised of dedicated citizens who volunteer their time and expertise to help their community. Boards, commissions, and committees are an integral part of citizen participation in local government and an important asset to the Village for proper growth and development and the long-term stability of our community. Our volunteers provide vital input in the decision- making process regarding present and future activities, programs, and policies. The Village of North Palm Beach has eleven (11) Boards, Commissions, and/or Committees: Audit Committee Business Advisory Board Golf Advisory Board Infrastructure Surtax Oversight Committee Environmental Committee Library Advisory Board General Employees’ Pension Board Police & Fire Pension Board Planning Commission Recreation Advisory Board Waterways Board Audit Committee The primary responsibility of the Audit Committee is to oversee and monitor the independent audits of the Village’s nancial statements from the selection of the independent auditors to the resolution of audit ndings. The Audit Committee facilitates communication between the Village Manager’s ofce, the independent auditors, and the Village Council, and serves as an advisor to the Village Council. The Audit Committee also has an annual responsibility to present a written report to the Village Council, which shows how the committee has discharged its duties and met its responsibilities. The written report also includes its ndings as to the independent audits of the Village’s nancial statements. Business Advisory Board The Business Advisory Board serves as a liaison between the owners of businesses within the Village and the Village Council. The Business Advisory Board promotes business development and supports and sustains existing businesses by identifying business opportunities. Village of North Palm Beach | Budget Book 2023 Page 18 Golf Advisory Board The primary responsibility of the Golf Advisory Board is to support and achieve an outstanding golf experience at an affordable price through superior customer service, high quality playing conditions, and a wide variety of golf services tailored to members, residents and guests. The Golf Advisory Board has the duty to administer, review and interpret the Golf Course rules, regulations, policies and procedures, which include the following areas: member and resident comments and concerns; course procedures relating to starting times; shotgun events; tournament scheduling; charitable outings; special member events; and course and facilities conditions. Infrastructure Surtax Oversight Committee The Infrastructure Surtax Oversight Committee was formed pursuant to a voter-approved one percent local government infrastructure surtax to be utilized by the County, the Palm Beach County School Board, and the municipalities within Palm Beach County for the nancing, planning, construction, reconstruction, renovation, and improvement of necessary infrastructure. The Committee acts in an oversight and advisory capacity to the Village Council, and is required to prepare an annual report to the Council regarding whether the Village’s expenditure of the surtax proceeds for the scal year was consistent with statutory requirements and voter- approved ballot language; and whether the Village’s expenditure of the surtax proceeds for the scal year was consistent with the Village’s approved surtax proceeds project list, if any, or any revisions or modications to the surtax project list as approved and adopted by the Village Council. Environmental Committee The Environmental Committee serves in an advisory capacity to the Village Council and recommends programs and activities to promote and conserve the Village’s natural environment and enhance the overall appearance of the Village. Library Advisory Board The Library Advisory Board serves in an advisory capacity to the Village Council and makes recommendations as to present and future activities, planning, programs, capital improvements and facilities and other matters relating to the overall function and operation of the North Palm Beach Library. General Employees Pension Board The General Employees Pension Board performs all duties and enjoys all rights and powers vested by law or ordinance and is responsible for administering and effectuating the provisions of the law relating to the general employees' retirement fund. Police and Fire Pension Board The Police and Fire Pension Board performs all duties and enjoys all rights and powers vested by law or ordinance and is responsible for administering and effectuating the provisions of the law relating to the retirement fund for police and re employees. Planning Commission The Planning Commission is designated as the governmental entity to act as the “local planning agency” in accordance with F.S. 163. The Planning Commission shall serve as the Village’s board of adjustment to consider variances and administrative appeals and hold public hearings and make recommendations regarding amendments to the appearance plan, the issuance of certicates of appropriateness, review preliminary and nal plans, and perform any duties which lawfully may be assigned to it by the Village Council. Prior to annexation and changes to zoning ordinances, the Village Council seeks the advice of the Planning Commission. Recreation Advisory Board The Recreation Advisory Board serves in an advisory capacity to the Village Council and makes recommendations as to present and future recreation activities, planning, recreation programs, capital improvements and facilities and other matters relating to the overall recreational activity of the Village other than its waterways. Village of North Palm Beach | Budget Book 2023 Page 19 Waterways Board The mission of the Waterways Board is to ensure that the waterways located within the Village, and the marina located at Anchorage Park, are maintained, operated, and improved to provide the safest, most efcient, economical and environmentally-sound water transportation route in the Village and to provide sound use of Village waterways that serve business, commercial sheries, and recreation. The Waterways Board is responsible for identifying, analyzing, addressing, and publicizing issues that affect the Village waterways, citizens, and users. The Waterways Board is charged with building community support through education of its members, prospective members, community groups, and relevant government ofcials. The Waterways Board recommends improvements and establishment of policies to the Village Council. Village of North Palm Beach | Budget Book 2023 Page 20 Population Overview T O T A L P O P U L AT I O N 13,162 1% vs. 2019 G R O W T H R A N K 207 out of 413 Municipalities in Florida D AY T I M E P O P U L AT I O N 12,582 Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates P O P U L AT I O N B Y A G E G R O U P Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses199019911992199319941995199619971998199920002001200220032004200520062007200820092010201120122013201420152016201720182019202011,000 11,500 12,000 12,500 13,000 13,500 <5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 Village of North Palm Beach | Budget Book 2023 Page 21 Household Analysis T O TA L H O U S E H O L D S 6,232 Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. * Data Source: American Community Survey 5-year estimates 5% lower than state average Family Households 45% 3% lower than state average Married Couples 45% 24% higher than state average Singles 36% 21% higher than state average Senior Living Alone 20% Village of North Palm Beach | Budget Book 2023 Page 22 Economic Analysis Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living. H O U S E H O L D I N C O M E Above $200,000 11% 65% higher than state average Median Income 71,830 24% higher than state average Below $25,000 11% 45% lower than state average * Data Source: American Community Survey 5-year estimates O v e r $2 0 0 ,0 0 0 $1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0 $1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0 $1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0 $7 5 ,0 0 0 t o $1 0 0 ,0 0 0 $5 0 ,0 0 0 t o $7 5 ,0 0 0 $2 5 ,0 0 0 t o $5 0 ,0 0 0 B e l o w $2 5 ,0 0 0 Village of North Palm Beach | Budget Book 2023 Page 23 Housing Overview 2 0 2 0 M E D I A N H O M E VA L U E 345,300 * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. H O M E V A L U E D I S T R I B U T I O N * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. H O M E O W N E R S V S R E N T E R S No r th Pa lm Bea ch 23% Rent 77% Own S t ate Avg . 34% Rent 66% Own * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.2009201020112012201320142015201620172018201920202 5 0 k 3 0 0 k 3 5 0 k 2 0 0 k >$1,000,000 $750,0 0 0 to $999,9 99 $500,000 to $749,9 99 $400,000 to $499,9 99 $300,0 0 0 to $399,9 99 $250,000 to $299,9 99 $2 00,00 0 to $249,9 99 $150,000 to $199,9 99 $100,000 to $149,9 99 $50,000 to $99,9 99 <$49,9 99 Village of North Palm Beach | Budget Book 2023 Page 24 Supplemental Statistics This section includes supplemental statistical information about the village:   Miscellaneous Service Statistics Existing Land Use Information Major Employers Principal Tax Payers Total Property Tax Rate Total Taxable Value by Category Service Statistics Description Info Solid Waste Res. Accounts 7,627 Village vehicles maintained 90 Streets & Sidewalks: Miles of Streets & Alleys 32.30 Street Lights 628 Sidewalks 48 miles Landscape Area 43.23 acres Swales 42.1 miles Recreational Facilities: Recreation Centers 3 Parks 5 Dog Parks 3 Tennis Courts 12 Marina 1 Swimming Pool 1 Playgrounds 4 Library 1 Golf Course 1 Driving Range 1 Police: Average Response Time 3.09 minutes Fire Rescue: Average Response Time 5.43 minutes Existing Land Uses Existing Land Use Acres Conservation 301.62 Vacant 27.80 Residential Single Family 688.05 Residential Multi Family 293.18 Commercial 149.95 Recreation & Open Space 196.85 Institutional & Civic 86.27 Utility & Transportation (includes Marina)24.80 Road ROW, Boat Slips & Intermittent Water Bodies 590.12 Village of North Palm Beach | Budget Book 2023 Page 25 Major Employers Major Employer Employees PBC School Board 22,600 State Government 10,030 Federal Government 6,809 Tenet Health Care Corp 6,505 PBC Government 5,686 NextEra Energy (FPL)5,119 Florida Atlantic University 3,133 Boca Raton Regional Hospital 3,052 Veterans Health Administration 3,000 Hospital Corp of America(HCA)2,806 The Breakers Hotel 2,300 Bethesda Memorial Hospital 2,282 Ofce Depot 2,000 Florida Crystals (Headquarters)2,000 City of Boca Raton 1,810 Jupiter Medical Center 1,800 City of West Palm Beach 1,636 Principal Tax Payers Olen Residential Realty SHM Old Port Cove LLC Sanctuary Bay Trust Corporation Florida Power & Light Pearland RJR LLC JB Shoppes LLP New Country Motor Cars SHM North Palm Beach LLC Palm Beach Autoplex LLC Chouest Gary Village of North Palm Beach | Budget Book 2023 Page 26 Total Property Tax Rate Your property tax bill is based on the assessed value of your property, any exemptions you qualify for and the property tax rate. It is important to note that your property tax bill contains more than just your Village taxes. You also pay property taxes to the county for county-wide services, school board, county library and debt service for these entities. Even when the Village’s tax rate remains constant or is reduced, you may pay more taxes if your property value increases or other taxing authorities raise their rates.   FY Village County School District Special Districts Total  2009 6.6977 3.9660 7.2500 2.1308 20.1707 2010 6.9000 4.5614 7.9830 2.2570 21.9378 2011 6.9723 4.9960 8.1540 2.4934 22.6772 2012 6.9723 4.9925 8.1800 2.5549 22.4881 2013 6.9723 4.9902 7.7780 2.3433 22.0559 2014 6.8731 4.9852 7.5860 2.3154 21.6723 2015 7.3300 4.9729 7.5940 2.2280 22.0701 2016 7.3300 4.9277 7.5120 2.1732 21.8671 2017 7.3300 4.9142 7.0700 2.0974 21.2595 2018 7.3300 4.7815 6.7690 1.9453 20.7831 2019 7.5000 4.8980 6.5720 1.6920 20.6620 2020 7.5000 4.8580 7.1640 1.6873 21.2093 2021 7.5000 4.8124 7.0100 1.6753 20.9977 2022 7.0500 4.8149 6.8750 1.6386 20.3785 2023 7.0000 4.7439 6.5190 1.5390 19.8019 Taxable Value by Category Description # of parcels / accounts Taxable Value Personal Property Accounts 618 $48,065,749 Real Property Parcels Vacant Residential 39 25,532,197 Single Family Residential 2,666 1,326,149,990 Multi-Family (10 units or more)13 90,327,849 Condominiums 4,267 1,076,830,275 Cooperatives 248 20,496,694 Ret. Homes & Misc. Res.46 822 Multi-family (less than 10 units)61 26,261,509 Vacant Commercial 13 10,538,888 Improved Commercial 285 321,798,747 Vacant Industrial 2 39,435 Improved Industrial 2 16,762,135 Institutional 15 1,856,010 Government 19 0 Miscellaneous 23 751,810 Total 8,317 $2,965,412,110 * Total Real Property parcels = 7,699 Village of North Palm Beach | Budget Book 2023 Page 27 Location The Village of North Palm Beach is located on the sunny east coast of Florida, 9 miles north of West Palm Beach in Palm Beach County. The land area of the Village is approximately 5.8 square miles. The Village has an abundant amount of waterfront property created by a number of lakes, canals, and the Atlantic Ocean. With such assets as warm weather, sunshine, golf, ocean shing, boating, sandy beaches and balmy breezes, the Village has much to offer enthusiastic people who are raising families or are looking to retire. Location Map Village of North Palm Beach | Budget Book 2023 Page 28 Village History 1892 Albert Sawyer was given a warranty deed by the State of Florida with the stipulation that he improve, cultivate, or sell the land before 1907. This land included Lake Park and North Palm Beach. Sawyer died in 1903 and willed the trust to his son, Albert. The 1907 deadline was extended to 1927. 1919 Albert Sawyer, Jr. sold the deed to Barton Peck in 1915 for $1140. Peck sold the deed to Harry & Mabel Kelsey for $100,000. Kelsey moved to Silver Beach and bought 14 miles of oceanfront and 11 miles of lakefront property between Miami & Jupiter, including 100,000 acres which later became Kelsey City/Lake Park and North Palm Beach. He purchased the Florida East Coast Canal, which is part of the Intracoastal Waterway, and operated it as a toll waterway with a toll chain across the Intracoastal to stop boats and collect a fee. Dredging became costly, so Kelsey sold the waterway to the state. 1926 Kelsey, with the help of Paris Singer (Singer Island is named after him), built an 18 hole golf course and Winter Golf Clubhouse (“The Winter Club”) on the land where the North Palm Beach Country Club sits now. 1928 A hurricane with 130 mph winds caused Lake Okeechobee to overow its banks and drown 3000 residents who lived near the lake. The hurricane wrenched the concrete Earman River bridge from its mooring, demolished all but a few of the 100 Lake Park homes, uprooted and leveled Kelsey’s 3 timber mills, and the entire Park Avenue shopping district, and ruined the vital credit rating of this once thriving town.  Many of the pioneer families who had purchased homes in Kelsey City ed North, abandoning their demolished homes, defaulting on their mortgage payments and causing the Kelsey City Bank to fail. In Florida, if property taxes went unpaid for 2 years, the state took title to that land. The unpaid taxes totaled $300 per lot and went up for sale. Kelsey, very disillusioned that his carefully planned town was in ruins, abandoned his rst original home on the southwest corner of U.S. Highway One and Park Avenue and left Kelsey City. 1929-1930 Sir Harry Oakes purchased the Winter Club and all the NPB land from Kelsey. Oakes added a south wing to the Winter Club. Oakes opened the golf course to winter visitors but closed it shortly after the stock market crash of 1929-30. Oakes moved his family to Nassau and spent considerable time in London. 1926-1955 In the period of time from 1926 when Kelsey built the Winter Club and 1955, the land consisted of 7 square miles of sugar sand and scrub palmetto and fewer than 100 individuals living between Lake Park & Jupiter. The Tesdem Company, formed by Harry Oakes’ Estate, held trusts of over 1000 lots in Lake Park and all the land in North Palm Beach including both sides of U.S. Highway One. 1951 Harry Oakes’ widow sold the land to Ralph Stolkin, who used it as collateral for a loan from John D. Macarthur. When Stolkin defaulted, MacArthur became sole owner of North Palm Beach and Lake Park. However, MacArthur was more interested in developing Palm Beach Gardens. 1955 Charles Cunningham, Vice President of MacArthur’s Bankers Land offered the North Palm Beach properties for sale to Richard and Herbert Ross, who purchased the land for $5 million. 1956 Before North Palm Beach was incorporated, the Ross brothers had these services in place: a utilities general manager; a Village Hall; a Village Council consisting of pioneer rst council members: our rst Mayor Charles Cunningham, Richard Ross, Jay White; John Schwencke, and John D. MacArthur; a Fire and Police Chief, a Village Manager, Anchorage Park Marina and ramp, 75 miles of sewer pipes, a bulkhead, and dredged 20 canals and 3 lakes. 08/13/1956 Together with Seward Mott Associates of Washington, D.C., a master plan was drawn, and the Legislature of the State of Florida enacted Chapter 31481, Laws of Florida, Acts of 1956 Extraordinary Session, which established and created a municipality to be known as the Village of North Palm Beach, Florida. 1957 The rst business to be issued an occupancy permit was the Pantry Pride / Food Fair at 101 U.S. Highway One. The rst three permits for occupancy were issued to: 402 S. Anchorage Dr., 406 S. Anchorage Dr. & 410 S. Anchorage Dr. 1958 The developers donated ten acres of land to the school board and North Palm Beach Elementary opened for classes. The National Association of Home Builders out of Chicago, chose NPB as an award winning community. This was the rst time a Florida town had won! The criteria used included excellence in landscaping, planning, schools, recreation, zoning, shopping, variety of home styles and public services in place. The layout for our village had superior planning, and credit for this award- winning plan goes to Richard & Herbert Ross. 1961 The Village purchased 145 acres around the North Palm Beach Country Club for $1,250,000 by issuing general obligation bonds. Voters approved spending $400,000 to build a new clubhouse and an Olympic-sized swimming pool. These improvements opened in 1963 and the bond was paid off in 1988. 1969 North Palm Beach Library, 303 S. Anchorage Dr., was dedicated. Construction began on Old Port Cove, a condominium complex with over 1,000 units. 1971 Twin City Mall opened at the southwest corner of Northlake Boulevard and U.S. Highway One as Palm Beach County’s second enclosed shopping mall. This mall was built onto the previous grocery store/strip mall completed in 1959. The Mall was demolished in the mid-1990s and has gradually been replaced by a mid-sized strip mall anchored by Publix. 1973 The University of North Carolina chose North Palm Beach as an example of “one of the few well planned communities its size in the U.S.A.” Village of North Palm Beach | Budget Book 2023 Page 29 Village History 1980 1.5 miles of oceanfront land, which lay within North Palm Beach corporate limits, was sold by the MacArthur Foundation to Palm Beach County for $23 million. It was established as John D. MacArthur Beach State Park in 1989, the only state park in Palm Beach County. George Delacorte donated $600,000 toward building our second Community Center. The NPB Community Center on Prosperity Farms Road was built with the stipulation that no fee is ever charged for use of the building. The rst woman councilmember, Harriet Nolan, was elected to the NPB Village Council. 1981-2004 Additional condominium complexes were completed during these years. 1989 Judy Pierman became the rst woman Mayor of the Village of North Palm Beach. 1999 The NPB Department of Public Safety moved into its new facility at 560 U.S. Highway One, across from Village Hall. At that time, our Public Safety facility had the most technologically advanced equipment in Palm Beach County. 2006 Jack Nicklaus redesigned the Village’s golf course and charged the Village $1 for his services. 2008 The North Palm Beach Police Department received the acclaimed National Accreditation through CALEA. Village residents can take pride in a Village that was the rst in Florida to be awarded the National Association of Home Builders award for excellence, a Village that still looks new, escalating real estate, local government, efcient public services, and no commercial buildings over 4 stories tall near the road on U.S. Highway One or Northlake Blvd. 2009 The old Seacoast Water Utility Plant at 603 Anchorage Drive was transformed into a beautiful waterfront recreational destination. The North Palm Beach Country Club Tennis Facility underwent extensive renovation both on and off court. 2010 The Village of North Palm Beach Country Club took over the food and beverage operations of the Country Club restaurant, now known as the “Village Tavern.” 2011 The Village Council reinvested money into the infrastructure of the Village by replacing the concrete street markers and stop signs with new street poles and signs. The Country Club Pool was completely renovated with new tiles and Diamond Brite. The Pool Pump Room was also renovated, replacing a deteriorated ceiling with new concrete and new fencing. The North Palm Beach Police Department completed the rst three-year CALEA (Commission on Accreditation for Law Enforcement) re-accreditation process. 2012 The rst runoff election for a Village Council seat in 37 years was held on March 27, 2012. Previously, the last runoff election was in 1975. 1,466 votes were cast in 1975 vs. 1,493 in 2012. 2013 Veterans Memorial Park was dedicated with a ceremony that was held on Veterans Day, November 11, 2013. The park is located adjacent to the Village Library and across from Village Hall. 2014 In January, a market analysis was conducted on various demographics and areas of the Village. Results indicated a 98% satisfaction rate for the overall quality of life in our community. No election was held in March 2014 as the three incumbents were elected without opposition. The North Palm Beach Police Department completed the three-year CALEA (Commission on Accreditation for Law Enforcement) re-accreditation process. NPB Police Department received the award on July 26, 2014. The department was initially accredited in 2008. The Community Development Department outgrew its space in Village Hall and relocated to a new, larger, more user-friendly location at 420 US Highway 1. 2015 In February, due to the passing of Councilmember William L. Manuel, the Council appointed Judy Pierman as the interim Councilmember until a special election can be held. Councilmembers David Norris and Doug Bush were re-elected without opposition in March. Councilmember Mark Mullinix was elected in May to serve the remainder of Mr. Manuel’s term until March 2016. Surveys for sidewalks, streets, and roadways as well as storm drainage structures were completed. The Village issued a Request for Qualications for Clubhouse Architectural Design Services for a new Clubhouse design. Village of North Palm Beach | Budget Book 2023 Page 30 Village History 2016 In January, the Village and the Treasure Coast Regional Planning Council conducted a week-long Charrette to receive feedback regarding a new Master Plan for the Village, as well as amenities residents would like to see in a new Country Club Clubhouse. The 60 Anniversary of the Village was celebrated on Heritage Day in April, with a large parade and festival. Conceptual designs for the new Clubhouse were created and displayed throughout the Village. Construction continues on Phase I of the Water Club condominium project, which should be completed by the end of 2016. Phase II of the project received approval and will include a third tower. Several new restaurants/businesses opened in North Palm Beach, including Dairy Queen, Doris’ Market, Jupiter Donut, and Bahama Bucks, just to name a few. 2017 The Village Council formally adopted the Village of North Palm Beach Citizens’ Master Plan Report prepared by the Treasure Coast Regional Planning Council, including the recommendations contained therein, setting forth the guiding principles for future development within the Village. The Department of Public Works Sanitation Division began the process of converting its existing aged jitney eet from Textron Cushman jitneys to Kubota satellite collection vehicles, in order to continue the side-door sanitation service so valued by our residents. The Village Council created a Citizen Oversight Committee to provide for citizen review of the Village’s expenditure of proceeds from the voter-approved one-cent sales surtax. The Country Club clubhouse design was approved and loan funding was secured for the project, which will include a new Clubhouse, a Splash Park and a remodeled pool deck. Crystal Cove Commons Commercial Planned Unit Development and Site Plan was approved, providing for exterior improvements including facade, landscaping, parking, and signage modications to the existing Crystal Tree commercial plaza. The Benjamin School received approval to add a two-story, 13171 square foot Science, Technology, Engineering and Mathematics (STEM) building on its 14.8-acre campus. 2018 Country Club demolished. The village begins construction of a new 37,000-foot clubhouse. The golf course and driving range get new grass. Lighthouse Drive Bridge seawall was reinforced, extending the life of a 60-year-old landmark. Anchorage Park seawall was rebuilt. The “Bowl” is leveled, new grass planted. The Northeast eld converted to a baseball/softball eld. The Children’s Department at the Village Library opens on the second oor and immediately begins attracting children with a variety of fun learning opportunities. Village Neighborhood Enhancement Team (NET) established and took on the rst projects. The village holds spring and summer workshops to work with citizens on changes to the Village Code that regulates business development on U.S Highway 1 and on Northlake Boulevard. Citizens overwhelmingly show support for the new “form-based” zoning proposal. The village Council formally adopted the Village of North Palm Beach Citizens’ Master Plan Report prepared by the Treasure Coast Regional Planning Council, including the recommendations contained therein, setting forth the guiding principles for future development within the Village. th Village of North Palm Beach | Budget Book 2023 Page 31 Village History 2019 New oating docks and a gangway were installed at Anchorage Park Marina on the north side of the boat ramp. A gangway and canoe launch was installed on the south side. Community Center improvements included new LED lighting in the gym, a new sign out front and a new half-mile long, 10- foot wide asphalt walking/biking/running path around the perimeter of the park. New parking and plan implemented in the neighborhood near Lakeside Park. The village held six citizen workshops to get public input about rewriting ordinances that regulate development of business properties. The workshops were an important step in preparing the Village for future economic success. Completed survey of community to determine how residents want the Village to regulate storage of boats and RVs on residential property. Based on the input, the Council subsequently rewrote portions of the long-disputed boat/RV code. The Village Council created a new Environmental Committee to advise on village beautication and sustainability issues. The Village Council and Village Planning Commission held a joint meeting with the Town of Lake Park Commission and Planning and Zoning Board to discuss the future of the Twin Cities Mall property at U.S. 1 and Northlake Boulevard. The National Center for Missing & Exploited Children expanded their local call center in North Palm Beach, relocating their main call center from the Washington D.C. area. Council Member Darryl Aubrey was sworn in as Mayor. New Strategic Plan approved by Council, helping to establish short- and long-term priorities for Village resources. Participated in a USDA program to provide daily lunch for kids at Village Library. Village again ranked as one of Florida’s safest cities by Alarms.org. 2020 Council appoints Jessica Green as Village Clerk. The village began getting public feedback about the redesign of bridges over the Earman. The annual Village 5K run/walk was held on the golf course for the rst time. Country Club re-opened with a new $19 million clubhouse with a renovated pool and patio. Farmer’s Table restaurant opened in the clubhouse and instantly became highly popular with residents. Solar powered speed signs go up on Lighthouse Drive. The Fire Department holds a “Wash Down” ceremony for the delivery of a new re engine. NPB ranks high on several “Safest Cities” and “Best Places to Live” lists. Village facilities and parks closed to the public for several months because of the COVID-19 pandemic, but staff remains working. All special events and public gatherings are cancelled, and Village Council meetings are held online by virtual connection only. Council Member Susan Bickel was sworn in as Mayor. Village of North Palm Beach | Budget Book 2023 Page 32 Village History 2021 Village facilities, parks and council meetings open physically again for public attendance. Village continues streaming meetings online and implementing COVID-19 safety measures. Village completes repaving of U.S. 1 westside alley. Several reghters were awarded by Palm Beach North Chamber of Commerce for the rescue of a window washer stranded outside the 18th oor window. Village begins distribution of weekly e-News briefs by email to more than 9,000 recipients. The Florida Fish and Wildlife Commission and The Miami Seaquarium release several rescued and rehabilitated manatees into the water at Anchorage Park throughout the spring. Councilmember Darryl Aubrey was sworn in as Mayor. The Director of Leisure Services position was created to oversee both the Library and Parks and Recreation Department. Council creates a Stormwater Utility and Stormwater Utility Fund to provide a dedicated source of revenue to pay for needed improvements to the Village stormwater system. Village holds two public workshops at Country Club to talk about commercial redevelopment, U.S. 1 lane repurposing, development issues and reconstruction of three bridges. The Gold Star Families Memorial Bridge is dedicated to U.S. Army Captain Joseph Berkson on State Road A1A in John D. MacArthur Beach State Park. North Palm Beach is again rated among the safest communities in Florida by online security companies Alarms.org and SafeWise.com, which review annual crime statistics statewide. The Fire Department welcomes the newest vehicle, Rescue 67, with a traditional “Push Back Ceremony” at the Public Safety building. Several Village reghters were honored at the Palm Beach North Chamber of Commerce Annual Valor & Community Service Award event for 1st Responders for their heroic efforts (with County & Gardens reghters) to rescue a window washer who was stranded outside the 18th oor of a North Palm Beach high rise. The council has created a new ordinance making it legal to drive golf carts on village streets. Artist Duaiv displays works at Country Club Golf Pro Shop. The Parks and Recreation Department conducts a Needs Assessment Study and surveys Village residents about their preferences for park services and facilities. The council creates a Citizen Ad Hoc Committee to review residential housing development ordinances in response to concerns about new house mass and bulk. The council meeting start time ofcially moved from 7:30 to 7 p.m. Because of a new state law, Village Code Compliance Ofcers can not accept anonymous code violation complaints unless they are safety related. The village hires consultants to begin study of electric and utility lines Village-wide, with the goal of creating a long-term plan to begin burying the powerlines underground. The village and Camelot Waterfront Inn on U.S. 1 reached agreement on a demolition plan after the buildings there were declared unsafe by the Village Code Magistrate. Village of North Palm Beach | Budget Book 2023 Page 33 Village History 2022 Council Member Deborah Searcy sworn in as Mayor. North Palm Beach is again rated among the safest communities in Florida by online security companies Alarms.org and SafeWise.com, which review annual crime statistics statewide. Camelot Waterfront Inn on U.S. Highway 1 is demolished. The council approves plans for an 11-unit gated single-family development on 2.33 acres at the southwest corner of Prosperity Farms Road and Allamanda Drive. Council establishes an Ad Hoc Residential Code Revision Committee to make recommendations about housing size and bulk, and approves “Zoning in Progress” that allows redevelopment of residential properties within certain parameters until amendments to the Code can be adopted. An American crocodile takes up residence for several months in the ponds at the Country Club golf course. The croc was left undisturbed as required by Federal Law. Sanitation Division begins using GO-4 brand 3-wheel vehicles for household garbage collection. The Village Business Advisory Board begins holding networking events for local businesses. Community Garden opens in Osborne Park. FDOT holds public meeting to present plans to rebuild the U.S. 1 bridge over the Earman River. The Solid Waste Division begins a new schedule, collecting glass and plastic on Tuesdays, and paper and cardboard on Thursdays. Residents are no longer required to bring bins to the swale. Village Manager Andy Lukasik steps down, Public Works Director Chuck Huff named Interim Village Manager. The Planning Commission denies approval for a 181-unit multifamily development with 1,578 square feet of commercial space at 200 Yacht Club Drive. The Village Police Department signs on to the “30 by 30” pledge, which is a commitment to increase the representation of women in police recruit classes to 30% by 2030, and to ensure police policies and culture support the success of qualied women ofcers. Village of North Palm Beach | Budget Book 2023 Page 34 Village Departments General Fund: The General Fund is used to account for most of the day-to-day operations of the Village, which are nanced from property taxes, fees, licenses, permits, nes and forfeitures, intergovernmental and other general revenue. Activities nanced by the General Fund are briey described below. Additional information can be found in the department summaries. General Government: The General Government provides administrative, legislative, and nancial support services to all programs in the Village. The activities within the General Government are those that are legislative in nature, that are necessary to implement legislation, and that are supportive of activities within the Village. The Council represents the citizens of the community by enacting legislation, approving the budget, determining the tax rate, and establishing policy that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach. The Village Clerk’s Ofce functions as the Department of Records, and serves to record and preserve all proceedings of the Village Council, administer Village elections, respond to public records requests, and provide administrative support to the Village Council and the Special Magistrate. The Village Attorney provides effective and timely legal representation and advice to the Village Council and Village Administration. The Village Attorney’s ofce represents the Village in legal matters from the point of inquiry to resolution and is committed to implementing the Village Council’s policy of minimizing exposure and potential liability. The Village Manager is responsible for the Village’s day-to-day operations; for implementing the Village Council’s policy and legislation; effectively and efciently administrating all Village departments; appointing and supervising the Village employees; and approving and submitting the proposed annual budget to the Council. The Village Manager’s Ofce is a central location for citizens to access information; request assistance; or notify the various departments of potential, existing, or new problems. The Human Resources & Risk Management Department is responsible for coordinating the hiring of workers, developing benet packages, reviewing injury reports, preparing safety reviews, examining workers’ compensation, property and liability insurance claims, and preparing the stafng/comprehensive pay plan for the budget. The Finance Department is responsible for the accounting, budgeting and nancial management of the village. This includes nancial statement preparation, grant management, payroll, accounts payable and accounts receivable functions. The Finance Department is responsible for developing the budget with assistance from the Village Manager and other departments and its subsequent submission to the Council. The Information Technology Department is responsible for computer hardware and software applications used throughout the Village. They monitor the village’s internal networks and are responsible for ensuring they remain fully operational. This Division is also responsible for maintaining our website at www.village-npb.org. Community Development: The Community Development Department is responsible for administrating, directing, coordinating, and supervising land development regulation functions and village operations involving site planning, permitting, inspections, geographical information systems, and mapping. The Department is also responsible for enforcing the Village’s Code of Ordinances. Leisure Services: The Parks and Recreation Division is responsible for community events. They also provide Village recreational programs, operate the adult and youth sports leagues and provide senior programs. The Village Public Library provides materials, services, and programs for community residents of all ages, providing personal enrichment and enjoyment, and meeting educational needs. Village of North Palm Beach | Budget Book 2023 Page 35 Public Safety: The Public Safety services performed by the Village include: police, re and emergency medical services. These services, provided by the Police and Fire Rescue Departments, are overseen by the Police Chief and Fire Chief respectively, to ensure the highest level of public safety services. The Police Department’s primary responsibility is maintaining peace, reducing crime, protecting lives and property, and providing professional service to the community. The Fire Rescue Department is primarily responsible for administrating, directing, coordinating, and supervising the Village’s re, medical and emergency management functions. These responsibilities involve planning, budgeting, emergency preparedness and response, re suppression, advanced medical life support treatment and transportation, re prevention, re inspection and investigation, operational training, and public education. Public Works: The Public Works Department is responsible for maintaining the Village’s infrastructure and all Village green space including roadways, parks, and medians. This includes maintaining irrigation systems, overlaying streets, installation and repair of sidewalks, and providing park maintenance. The public works department is comprised of the following divisions: The Public Works Administration division provides general supervision, department level management, and administrative support to all divisions. The Facility Services division provides maintenance and custodial services to Village buildings. The Fleet Maintenance division maintains the entire Village eet, comprised of approximately 120 vehicles, equipment, and rolling stock. The Streets & Stormwater Maintenance division is primarily responsible for maintaining and repairing the Village’s roads, sidewalks, parks, and storm drain infrastructure. The Solid Waste division provides side-door garbage collection three days per week and trash & vegetation collection two days per week. Included in the trash & vegetation collection is one day of recycling collection. The division also provides recycling containers for the residents. Enterprise Funds: Enterprise Funds are used to account for the operations of the Village’s Stormwater Utility Fund and the Country Club Fund, where the costs of providing goods and services to the general public on a continuing basis are nanced or recovered through user charges / fees / assessments. Stormwater Utility Fund: In Fiscal Year 2022, the Village established stormwater management as a Village utility enterprise in accordance with F.S. §403.0893 and established utility assessments for stormwater management services to be levied against all developed properties that benet from the Village's stormwater management system. These functions include, but are not limited to, maintenance, planning, design, construction, regulation, surveying, and inspection as they relate to stormwater management facilities of the Village. The stormwater utility assessments will be levied as a non-ad valorem special assessment on the tax bill using the Uniform Method of Collection as authorized by state statute. The Stormwater Management Utility is a division within the Village’s Public Works Department. Country Club Fund The Country Club can be divided into ve operations: Administration & Grounds, Golf, Pool, Tennis and Food & Beverage. These operations are supervised by the Country Club General Manager. Administration is responsible for the accounting and auditing of the golf course, driving range, pro shop, tennis, pool and food & beverage day-to-day operations. Legal services and the property & general liability allocation associated with the Country Club Fund are provided for in the Administration section. The Country Club Contingency is also provided for in the Administration section. The clubhouse & grounds maintenance is also the responsibility of the Village. Village of North Palm Beach | Budget Book 2023 Page 36 The golf department can be divided into two divisions: Golf Shop and Maintenance. The Golf Shop’s functions include providing for tee times and retail sales for golf-related items; starter and player assistance; cart & bag assistance; private lessons; and organization of leagues and tournaments. The Golf Course Maintenance Division of the Golf Operation has been outsourced to an outside contractor who is responsible for all ground and turf maintenance, irrigation and all chemical applications. The Village’s Swimming Pool and Tennis Center operations were transferred to the Country Club Fund in the Fiscal Year 2021 Budget. The Country Club Restaurant is outsourced to an outside contractor. Department / Fund Relationship: The following chart shows village departments by fund: Department General Fund Country Club Fund Stormwater Utility Fund Village Council X Village Manager X Human Resources & Risk Management X Finance X Information Technology X Village Attorney X Village Clerk X Police X Fire Rescue X Public Works X X Community Development X Leisure Services X Country Club Administration X Clubhouse Grounds X Golf X Pool X Tennis X Food & Beverage X Village of North Palm Beach | Budget Book 2023 Page 37 Budget Timeline The budget process incorporates the development, implementation and evaluation of a plan for the provision of services and capital assets. The budget is to serve as a management and control tool by measuring current performance against budget standards, focusing attention on future operations and plans and improving communication of goals, objectives and plans. The Village’s budget process relies on a timetable of tasks and the planning of steps and meetings that must be maintained in order to comply with state requirements for Truth in Millage (TRIM) as well as internal requirements for sound planning and scal responsibility. The budget process begins with setting a calendar of tasks for the coming months that meets all requirements and is approved by the Village Council. Below is the Village’s Budget Calendar prepared for the Fiscal Year 2022/2023 budget preparation process: Apr 28, 2022 Finance sends budget packages to departments May 6, 2022 Department organization charts due May 13, 2022 Department operating requests due May 20, 2022 Department revenue projections and fee schedules due May 27, 2022 Department capital items due Jun 10, 2022 Finance compiles budget documents & Department budget review meetings with Village Manager Jun 27, 2022 Finance compiles proposed budget for presentation to Village Manager for recommendation to Village Council Jul 1, 2022 Property appraiser provides certification of taxable values Jul 21, 2022 Budget Workshop - Country Club & General Fund Overview Village of North Palm Beach | Budget Book 2023 Page 38 Jul 28, 2022 Village Manager presents proposed budget to Village Council Village Council sets Tentative Millage Rate Village submits TRIM documents Aug 5, 2022 Department Narratives due Aug 10, 2022 Budget Workshop Sep 8, 2022 First public hearing on budget Sep 18, 2022 Advertise TRIM Budget Ads Sep 22, 2022 Second public hearing on budget Sep 23, 2022 Certification of TRIM compliance submitted to Tax Collector, Property Appraiser & Department of Revenue Oct 1, 2022 Start of New Fiscal Year Village of North Palm Beach | Budget Book 2023 Page 39 Budget Process Through the budget process, an annual budget is developed that integrates priorities and short and long-term goals as established by the Council in order to meet the needs and goals of the Village and establish annual resource allocations. These resource decisions address the desired quality of service; stafng levels; technology needs, equipment and capital improvements; and programs considered to be priorities by the Village Council. The Village’s scal year starts on October 1 and runs through September 30. The Village’s Budget Process can be divided into ve phases: Policy & Strategy Phase Assessment Phase Development Phase Review Phase Adoption Phase Each phase is described below: Policy & Strategy Phase Setting priorities for the Village is one of the most important responsibilities of Village Council and these goals and directives set the tone for the development of the budget. In this phase, the Village Council and staff have the opportunity to reassess the goals and objectives within the strategic framework in order to provide direction for the resource allocation and budgetary decision-making process. Annually, the service priorities and objectives for each scal year are evaluated and the long-term nancial plan is monitored and updated in order to set direction for the development of the budget that is properly aligned with the broad goals and strategic directives. This includes an assessment of services, capital needs, issues and challenges, opportunities, as well as a review of economic trends and nancial forecasts. Assessment Phase As part of the budget process, departments evaluate performance towards meeting current and past goals and objectives and assess current conditions, programs and needs. Various nancial analyses, as well as productivity and stafng analyses, are performed. Programs and services are also reviewed thoroughly to assess their value and the subsequent priority of the residents of the Village. These internal analyses are necessary to determine service needs and delivery improvements, cost savings and opportunities, and required stafng levels. Development Phase Each department’s budget package includes forms and instructions to aid in the preparation of their budget requests. The forms contain two prior years’ actual data, the current year's estimated actual, current year's budget, and requested amount for the coming year. The departments describe the expenditures on the line item justication form which follows the departmental breakdown of the line items. In addition to requesting dollars, the departments must submit departmental objectives that provide a strategy linked to the Village’s overall goals and policy agenda. The departments must also provide current year's achievements and organization charts that identify changes from the previous year. The above mentioned items are included in both the proposed and nal budget documents. In a separate package, the departments submit requests for necessary capital outlay and capital improvement projects. Each department submits requests in order of priority. These include cost and description, as well as justication for the need. Capital Improvement Projects are forecast in the 5-year Capital Improvement Program (CIP) document. This allows the need to be known in advance. The department must re-submit and re-justify the need for the project during each subsequent budget process. The projects include cost and description. Village of North Palm Beach | Budget Book 2023 Page 40 Review Phase The Village Manager and Finance Director review the departmental requests, meet with the departments, verify that the department's objectives and measures are in synch with Council goals, and fund what is deemed necessary. Public Adoption Phase In July, the Village Manager presents a proposed budget for the scal year commencing October 1 to the Village Council for consideration and further input. This proposal includes all proposed operating and capital expenditures and the means of nancing it. The council reviews the budget and conducts budget workshops to provide an opportunity for village management and departments to offer additional information. Changes are made to the budget as per the Council’s instructions. The proposed budget is then revised incorporating these changes. The budget is adopted in compliance with requirements found in the Village’s Charter as well as with the State Statute known as TRIM (truth in millage). The law includes strict requirements and a timetable guide for noticing budget hearings and ensuring residents have an opportunity to be heard before nal action takes place. TRIM Compliance The Florida Department of Revenue sets a schedule for local governments to follow in adopting tax roll information in accordance with the county property appraiser ofces. Accordingly, there are two public hearings scheduled to openly discuss the budget, millage rate and reason for any tax increase. By July 1 each year, the Property Appraiser certies the tax rolls for the Village on form DR-420. This roll is used in formulating the proposed millage rate for the coming year. Thereafter, the following timetable must be adhered to: Within 35 days, the Village Manager must have submitted the proposed budget to the Council and delivered the DR-420 and DR-420 MM-P to the Property Appraiser (August 5 ). Between 65-80 days from the date of certication, the Village must hold a tentative budget and millage hearing. This hearing cannot be held sooner than (10) days following the mailing of notices by the Property Appraiser (August 24 ). Within fteen (15) days of the tentative budget and millage hearing, the Village must advertise a nal hearing on the budget. Not less than two (2) or more than ve (5) days after the advertisement, a nal hearing adopting the budget and millage is held. Upon completion of the public hearings and prior to October 1 , a nal operating budget is legally enacted through the passage of an ordinance. Within three (3) days after adoption, the Village must certify the adopted millage to the Property Appraiser and Tax Collector. Within three (3) days after receipt of nal value, as discussed below, the Finance Director completes form DR-422 and returns it to the Property Appraiser. Within thirty (30) days of nal millage and budget adoption, the Village must certify compliance with Section 2000.065 and 200.068, F.S., to the Department of Revenue. Implementing, Monitoring & Amendment Phase-Budgetary Control The budget process doesn’t end with the adoption of the budget. Instead, it is a continuous ongoing cycle that includes budget development, public review, ofcial adoption, implementation and auditing. Upon the nal adoption of the budget, staff implements the new scal year budget and begins the process of continuous monitoring and ensuring budgetary control throughout the scal year. The objective of budgetary controls is to ensure compliance with legal provisions embodied in the annual budget approved by the Village Council. The Village maintains an encumbrance accounting system as one technique of accomplishing budgetary control. All expenditures, other than personal services, are controlled by a procurement system which encumbers purchase orders against the budget prior to issuance to vendors. All appropriations lapse at the st th th st Village of North Palm Beach | Budget Book 2023 Page 41 year's end. However, encumbrances specically designated to be carried over to the subsequent year are re- appropriated in the following year. Reports are generated monthly to keep Department Directors informed and to monitor revenues and expenditures in order to achieve effective control over their departmental budgets. Department Directors are accountable for over/under expenditures. During ongoing monitoring, staff may note that corrective action is needed to help accomplish planned or needed programs and activities and request budget amendments. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level. Changes or amendments to the budgeted amounts at the fund level must be approved by the Village Council. All budget amendments, once approved, are processed by the Finance Department. Village of North Palm Beach | Budget Book 2023 Page 42 Flow Chart of Budget Process Village of North Palm Beach | Budget Book 2023 Page 43 Fund Structure Fund Accounting The accounts and the budget of the Village are organized and operated on the basis of funds and account groups. To better understand the budget, a basic understanding of this nancial structure is required. Funds: A fund is an independent scal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with nance-related legal and contractual provisions. Major Funds Each fund is classied as “major” or “non-major”. Major funds have revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) that are at least 10% of the corresponding totals for all governmental or enterprise funds and at least 5% of the aggregate amount for all government and enterprise funds for the same item. The Village has four major funds: General Fund; Capital Projects Fund; Infrastructure Surtax Fund and the Country Club Fund. Budgetary Funds The Village has three budgetary funds: the General Fund, the Country Club Fund and the Stormwater Utility Fund. The other funds are not considered budgetary funds because they either involve multi-year projects or are funds held in trust for someone else; they are used only for nancial reporting purposes. For reporting purposes, the funds are classied into three basic fund types; governmental, proprietary and duciary funds. The purpose of the Village’s funds is described in the following paragraphs. Governmental Fund Types: Governmental funds are those through which general governmental functions of the Village are nanced. The acquisition, use, and balance of the Village’s expendable nancial resources and the related liabilities (except those accounted for in Proprietary Funds) are accounted for through Governmental Funds. The following are the Village’s Governmental Fund types: General Fund – The General Fund is the main operating fund of the Village. This fund is used to account for all nancial resources except those required to be accounted for in another fund. All general property taxes, nes, various permits, property rentals and certain intergovernmental revenues are recorded in this fund. General operating expenditures, xed charges and capital improvement costs that are not paid through other funds are paid from the General Fund. There can only be one General Fund. Special Revenue Funds – Special Revenue Funds account for the proceeds of specic revenue sources that are legally restricted to expenditures for specied purposes. Capital Projects Funds – Capital Projects Funds account for nancial resources to be used for the acquisition or construction of major capital facilities or improvements (other than those nanced by proprietary funds) being nanced from general long-term debt, grants, or transfers from other funds. In the Governmental Fund Type category, the Village adopts an annual operating budget and appropriates funds for the General Fund only. The Capital Projects Fund and the Special Revenue Funds involve multi-year projects, so annual budgets are not adopted for these funds. Instead, appropriations of these funds remain open and carry over to succeeding years until planned expenditures are made, or until they are amended or cancelled. Village of North Palm Beach | Budget Book 2023 Page 44 Proprietary Fund Types: Proprietary funds account for the delivery of services like those found in the private sector. The services can be provided to outside parties for a prot, or internally to other departments for payment based on cost. There are two types of proprietary funds: enterprise and internal service. Both are described below: Enterprise Funds – Enterprise Funds report any activity for which a fee is charged to external users for goods or services. These funds mirror a private business. The Village has two enterprise funds: Country Club – The Country Club accounts for the following operations: Country Club Administration, Clubhouse Grounds, Golf, Tennis, Pool and Food & Beverage. Stormwater Utility – The Stormwater Utility Fund accounts for the operations of the Village’s stormwater management system. These functions include, but are not limited to, maintenance, planning, design, construction, regulation, surveying, and inspection as they relate to stormwater management facilities of the Village. Internal Service Funds – Internal Service Funds are used to account for operations that are operated as a private business but the primary customers are internal departments. The Village does not have any internal service funds. In the Proprietary Fund Type category, the Village adopts an operating budget for its Enterprise Funds at the same time as it adopts the General Fund Budget. Fiduciary Fund Types: Fiduciary Fund types are used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. The funds in this category are the Village’s Pension Trust Funds and Agency Funds. Annual budgets are not prepared for these fund types. Trust Funds – To account for assets held by the Village in a trustee capacity. The pension trust funds are accounted for in essentially the same manner as proprietary funds since capital maintenance is critical. Agency Funds – To account for assets held by the Village. The Village retains no equity interest in these funds. Account Groups: Account groups are a reporting requirement to account for certain assets and liabilities of governmental funds not recorded directly in those funds.  Account groups are not funds since they don’t reect available nancial resources and related liabilities. Instead, they are used to establishing accounting control and accountability for the Village’s general xed assets and general long-term debt. The following is a description of the account groups of the Village: General Fixed Assets - To account for all xed assets of the Village, except xed assets of Proprietary Funds. General Long-Term Debt – To account for all the outstanding principal balances of any general and special obligation bonds or notes, capitalized leases, installment purchases, and compensated absences of the Village, except long-term obligations of Proprietary Funds. Village of North Palm Beach | Budget Book 2023 Page 45 Fund Structure Village of North Palm Beach | Budget Book 2023 Page 46 Basis of Budgeting Budgetary Basis The basis of budgeting refers to the period when revenues and expenditures are recognized in the funds and reported on the nancial statements. The only three funds for which operating budgets are prepared are the General Fund (Governmental Fund), the Country Club Fund (Proprietary/Enterprise Fund) and the Stormwater Utility Fund (Proprietary/Enterprise Fund). The budget is adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP) with the following exceptions: Depreciation expense is not budgeted Expenditures for principal payments on outstanding debt are budgeted as expenses. Capital outlay purchases are budgeted as expenses. Compensated absences are not included in the budget. The GAAP basis of accounting for governmental funds is the modied accrual basis of accounting. Briey, this means that revenues are recognized when they become measurable and available. Measurable means that the dollar value of the revenue is known. Available means that it is collectible within the current period, or soon enough after the end of the current period to pay off liabilities of the current period. Signicant revenues that are considered to be measurable and available under the modied accrual basis of accounting are property taxes, utility taxes, franchise fees, intergovernmental revenues and charges for services received within approximately 60 days of the end of the scal year. Expenditures are recorded when a related fund liability is incurred; however, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. For nancial statement purposes, Proprietary Funds are accounted for using the full accrual basis of accounting. Revenue is recognized when earned and expenses are recognized when they are incurred. For budgetary purposes, these funds are presented on a cash basis, i.e. depreciation and amortization are not budgeted, while capital purchases and debt service payments are. The Village maintains budgetary controls at the fund level through the encumbrance of estimated purchase amounts. All appropriations lapse at year-end. However, encumbrances specically designated to be carried over to the subsequent year are reported as assigned fund balance on the balance sheets as of September 30 and re-appropriated in the following year. The Comprehensive Annual Financial Report presents the status of the Village’s nances on a GAAP basis. In order to provide a meaningful comparison of actual results with the budget, the Comprehensive Annual Financial Report presents the Village’s operations on a GAAP basis and also shows fund expenditures and revenues on a budget basis for the General and Proprietary funds. th Village of North Palm Beach | Budget Book 2023 Page 47 Financial Policies The policies listed below are reviewed by staff on an on-going basis. Changes are presented to Village Council for nal review and adoption. Operating Budget Policies: The Village will comply with all Federal, State or local legal requirements pertaining to the operating budget. A balanced budget is achieved when the amounts available from taxation and other sources, including amounts carried over from prior scal years, equals the total appropriations for expenditures and reserves. The Village will employ a structured budget preparation and formulation process that will ensure adequate citizen input and participation. The Village will employ a structured expenditure and revenue forecasting system to allow for effective nancial planning. Essential services will receive rst priority for funding. The Village will attempt to maintain current service levels for all essential services. The Village will identify low priority services for reduction or elimination, if necessary, before essential services. The Village will consider the establishment of user fees as an alternative to service reductions or elimination. The Village will pay for all current expenditures with current revenues. The Village will avoid budgetary procedures that balance current expenditures at the expense of meeting future years’ expenses. The budget will provide for adequate maintenance and repair of capital plant and equipment and for their orderly replacement. The budget will provide sufcient funding to cover annual debt retirement costs. The budget will provide for adequate funding of all pension plans, as determined by the Village’s actuary. The Village will maintain a budgetary control system to ensure adherence to the budget and will use a budget/encumbrance control system to ensure proper budgetary control. The Village administration will prepare regular reports comparing actual revenues and expenditures to budgeted amounts. Where possible, the Village will integrate service levels and performance measures within the budget. The goal of the enterprise fund operation is to be self-supporting and to pay administrative and other appropriate service charges to the General Fund for administrative support. The total number of employment positions approved in the annual operating budget may not be exceeded without prior approval of the Village Council. The Village will annually seek the Distinguished Budget Presentation Award offered by the Government Finance Ofcers Association (GFOA) Fund Balance and Reserve Policies: The Village will establish an adequate fund balance in the General Fund to indicate that it is in sound nancial condition. This reserve will be maintained at a minimum level of 35% of current year general fund budgeted expenditures, unless otherwise determined by the Village Council. Fund Balance will only be used for expenditures that are either non-recurring in nature or that have a benet period longer than one operating period, unless otherwise determined by the Village Council. Village Council approval is necessary for this type of expenditure. Maintain a contingency reserve in the General Fund and the Country Club Fund to address unexpected needs that occur throughout the year, subject to approval by the Village Council. Revenue Policies: The Village will take active measures to encourage economic development, thereby developing a diversied and stable revenue system to shelter it from short-run uctuations in any one revenue source. The Village will establish user charges and fees at a level closely related to the full cost of providing the services (i.e. direct, indirect and capital costs); taking into consideration similar charges/fees being levied by other organizations. Village of North Palm Beach | Budget Book 2023 Page 48 The Village will aggressively seek Federal and State grant and capital improvement funds and evaluate future local scal impact. Debt Policy: The Village Charter and the Constitution of the State of Florida do not provide for a legal debt limit. However, in making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds ve (5%) of the property tax base of the Village. The Village has no general obligation debt outstanding. The Village will analyze the impact of debt service on total annual xed costs before any long-term debt is issued. Any loan obligation above $500,000 shall require review and comment by the Village’s Audit Committee prior to Council Action. The Village will not use proceeds from long-term debt for current, on-going operations. Long-term borrowing will be conned to capital improvements too large to be nanced from current revenues. The Village will utilize the form of borrowing that is most cost-effective, including not just interest expense but all costs, including upfront costs, administrative and legal expenses, prepayment penalties, and reserve requirements. Cash Management/Investment Policies: The Village will deposit funds only in nancial institutions which are qualied public depositories pursuant to Sate of Florida Statutes, Chapter 280, and “Florida Security for Public Deposits Acts.” The Village will insure timely deposit of all collected revenues. The Village will maintain a prudent cash management and investment program in order to meet daily cash requirements. The Village will follow its adopted investment policy when handling public funds. The Village will pool cash from each eligible fund for investment purposes. Accounting, Auditing & Financial Reporting Policies: An independent audit will be performed annually, including the issuance of a management letter. The Village administration will promptly evaluate the audit management letter recommendations, determine the proper actions in response to these recommendations and complete, within established time frames, all actions that correct or otherwise resolve the matters included in the management letter. The Village will produce nancial reports in accordance with Generally Accepted Accounting Principles (GAAP). The Village Council will be provided monthly with budget reports comparing actual versus budgeted revenue and expense activity. The Village will annually seek the Certicate of Achievement for Excellence in Financial Reporting award offered by the Government Finance Ofcers Association (GFOA). The Village will maintain the highest level of accounting practices consistent with generally accepted accounting principles (GAAP) promulgated by the Government Accounting Standards Board (GASB). Capital Improvement Plan Policies: The Village will update the CIP annually and make every attempt to complete all capital improvements in accordance with the plan. The Village will coordinate the development of the CIP budget with the development of the operating budget to ensure future operating expenditures and revenues associated with new capital improvements will be projected and incorporated into the current and future operating budgets. The Village will maintain its physical assets at a level adequate to protect the Village’s capital investment and minimize future maintenance and replacement costs. In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds ve (5%) of the property. Village of North Palm Beach | Budget Book 2023 Page 49 BUDGET OVERVIEW Village of North Palm Beach | Budget Book 2023 Page 50 Strategic Plan In 2019, the Village embarked on a multi-year Strategic Planning process with each subsequent year representing a cycle of improvement. The strategic planning process is the framework by which the Village develops coordinated strategic projects that ensure available resources are invested, aligned, and advance the Village’s goals and objectives. With proper funding and through the deployment of the plan, strategic projects are pursued, tracked, and ultimately measured for success. 2019 Year 1, 2019, presented opportunities for the Council, Management, and Staff to review the long list of projects and begin prioritization and alignment to the existing vision and Mission. This set into motion a means to communicate and demonstrate a commitment to the vision and values, set a focus for customer and workforce engagement and create an emphasis on action to achieve the mission. 2020 In 2020, the Council and staff added a SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis to the prioritization and alignment of existing projects. A SWOT Analysis focuses on the key internal and external factors that may affect the Village. It’s a way of looking at key inuences so that you can leverage them to your advantage (Strengths and Opportunities) or mitigate their risks (Weaknesses and Threats). 2021 This year, the Council reviewed the Vision, Mission, and Objectives with the intent of clarifying and better articulating expectations for the future state of the Village and the priorities for achieving the Vision. This, in turn, communicates direction for staff and the desired alignment of proposed projects, initiatives, and services to the community. Vision A community’s vision is its desired future state. It describes what the community will look, feel, and be like to live in at a future date. Typically, a vision is set for 10 – 20 years in the future. In looking to the future for the Village, Council was asked to imagine what North Palm Beach will be like for their children and grandchildren in the future. Each was asked to consider: What will the Village look like in 10 years? What are your hopes and dreams for the community? What problem(s) are we solving? What is it about your destination that motivates the staff and community to reach your aspiration? Is your aspiration purpose driven? As a result of this work and dialog, a new vision for the Village was approved: To sustain and enhance North Palm Beach as the “best place to live under the sun” through superior services, small Village character, and quality amenities. Mission A community’s mission is its core purpose. It acts as a “North Star” providing direction to staff. The mission gives a clear and effective guide for making decisions. When combined with the vision, it provides a focal point to align staff, thus ensuring that everyone is working towards a single purpose. When considering the mission, the Council was asked to consider the following: How does the mission promote constituent ( residents, business owners, etc.) satisfaction and needs? Does your mission capitalize on your core competencies and help you mitigate weaknesses or threats? Does your mission inspire action in staff and stakeholders? Is your mission clear and easily understood? As a result of this work and dialog, the following mission statement was crafted: North Palm Beach will provide unparalleled amenities and innovative approaches to meeting the needs of our unique community. Services shall be delivered in a fair, respectful, and professional manner. We will protect and enhance our natural resources, provide excellent public safety, and maintain a vibrant physical, social, and economic community. Village of North Palm Beach | Budget Book 2023 Page 51 Themes & Objectives During this year’s planning cycle, the Council was asked to review and better dene the existing objectives for the Village. Through this exercise, staff would be provided a means to clearly align work and priorities so that resources and investments in the Village would be best allocated. As the Council reviewed each previous objective, they were asked to answer the following questions about each: Is it still relevant for the Village today? Does it align to your Mission? Will attainment of this goal help you to execute your mission successfully? Does the goal ultimately provide a pathway to achieving the Vision and position the Village for success in the next 10 years? Is it clear and measurable? Is it realistic and attainable? Does it leverage your Strengths or Opportunities and/or mitigate your Weaknesses or Threats? During this discussion, themes began to emerge. Rather than simply focusing on specic objectives, overarching ideas and concepts for how work is done today and where the Village is headed ltered out. Strategic themes are the main, high-level business strategies that form the basis for the Village’s business model. “Load bearing walls” can be used as an analogy of how they work in strategic planning. These “loadbearing walls” play a critical role in supporting the entire structure of your building. And their placement and design may dictate what you can and cannot do in terms of the layout and function of your space. The same is true of strategic themes. They provide structure, support, and often boundaries for your strategy. More importantly, they dene your business strategies and business model. They support the execution of your mission in attainment of the Vision. The Council identied themes, dened what they mean, and further provided one or more broad objectives within each theme: All Neighborhoods as Safe and Desirable Places to Live Every neighborhood in the Village will be a place where we and our families would want to live. Objectives: . Deliver excellent public safety. Continue to be one of the safest cities in Florida. . Promote and maintain the Village’s aesthetics and beauty in keeping with our character. . Maintain codes and ordinances in keeping with community values and needs. People and Organizational Performance Optimize processes and operations to deliver value and efcient services. Objectives: . Recruit and retain qualied staff. . Financial Sustainability and Fiscal responsibility: Allow the Village to thrive over the long term through a diversied tax-base and efcient management of all organizational resources. . Ensure Village departments and services are responsive to the community and are equitably and efciently delivered. Quality of Life Providing unsurpassed amenities and programming, efcient and reliable infrastructure, and preservation of safety and community well-being. Objectives: . Provide safe, clean, well-maintained, and dependable infrastructure and transportation. . Offer and maintain top-quality and market-driven amenities and programming. . Recognize and capitalize on our community’s essential and unique natural assets, especially our waterways. Economic Vitality Encourage commercial services and retail offerings that complement our community’s requirements and expectations. Objectives: . Recruit and support businesses. . Guide quality redevelopment to attract new businesses while serving our existing businesses. Village of North Palm Beach | Budget Book 2023 Page 52 Community Engagement Building trust and relationships to inspire citizens to become involved in the community. Objectives: . Effectively communicate to and connect with residents and the broader community. Community Cul ture and Character Preserve and honor the small Village character, culture, and charm of North Palm Beach. Objectives: . Conserve and secure our quality of life in keeping with our values and small Village character. Strengths, Weaknesses, Opportunities and Threats (SWOT) Analysis A SWOT Analysis focuses on the key internal and external factors that may affect the Village. It’s a way of looking at key inuences so that you can leverage them to your advantage (Strengths and Opportunities) or mitigate their risks (Weaknesses and Threats). SWOT is not an end-all in itself. Rather, it is one additional input to help plan the strategy. It does this by identifying potential obstacles to successfully executing the Mission in the achievement of the stated vision. It may also uncover unseen possibilities or limitations. When developing SWOT, the Council and staff identied the following areas of opportunities and concerns: Strengths:  Village Management Organizational Culture  Amenities & Recreational Opportunities Safe & Secure City Community Involvement Revenue Generation Weaknesses: Infrastructure & Facilities Financial Sustainability Process Inefciencies Limited hiring market Outdated Codes Opportunities: Extend Village boundaries / tax-base Improve service efciency Preservation & promotion of community culture Environment Business recruitment & support Threats: Infrastructure Safety & Security Environmental:  Natural & Man-Made Support for Commercial Markets Community Culture Legislative Labor Market / Employment Economic Village of North Palm Beach | Budget Book 2023 Page 53 Performance Management Performance Management is the process of creating an environment where employees feel enabled to perform to the best of their abilities. Strategic Planning is the rst and primary step in creating that environment. Strategic Planning tools guide decision making and governance for the entire organization. The Vision and Mission act as the Village’s “North Star” for long term community character, services, and quality of life. The SWOT and Strategic Goals act as the “pathway” to achieving the vision and executing that mission. As new initiatives (projects) are proposed we ask: How well does this align with the strategic goals of the Village? How does it help us execute our mission and promote the successful achievement of our vision? How does it leverage our strengths, reduce our weaknesses, take advantage of our opportunities, and mitigate the threats to our Village? Having a clear understanding of proposed projects and their value to the Village helps in deciding what new projects move forward and, ultimately, what gets funded and when. Conclusion The Village integrates the annual budgeting process with the strategic planning process. The Strategic Plan helps to prioritize how the Village will use current and future resources to achieve identied goals. In this way, the strategic plan drives budget preparation decisions and service delivery implementation. The Village’s ongoing strategic planning process is an afrmation and continuation of a time-honored credo that we are the “best place to live under the sun.” Village of North Palm Beach | Budget Book 2023 Page 54 Strategic Initiatives In addition to the Strategic Plan outlined in this budget book, the key strategic initiatives for the upcoming scal year are listed below: Following completion of the Florida Department of Transportation’s review of the Village’s Lane Repurposing Application, conduct public outreach efforts and make a policy decision for lane repurposing on US1 in accordance with the Citizens’ Master Plan. Review, revise, and update Residential Zoning Codes to address concerns about the bulk and mass of new residential construction in order to maintain the character of Village neighborhoods in accordance with the Citizens’ Master Plan. Prepare plans for the replacement of the Lighthouse Drive Bridge and Lighthouse Drive trafc calming and aesthetic improvements in accordance with the Citizens’ Master Plan Twin City Mall regulatory framework to redevelop site in accordance with the Citizens’ Master Plan. Development of a white paper to identify and evaluate possible new fees based on services provided in order to reduce overall reliance on ad valorem taxes. Development of a Stormwater Master Plan to identify improvements necessary to address conveyance and water quality issues. Development of a Utility Master Plan to identify the scope of work associated with undergrounding overhead utilities. Development of Recruitment and Retention strategies for businesses in collaboration with the Village’s Business Advisory Board. Collaborate with FDOT to complete designs for the US 1 Bridge Replacement Project. Collaborate with Palm Beach County to complete designs for the Prosperity Farms Road Bridge Replacement Project. Coordinate with the City of Palm Beach Gardens on the Congress Avenue Industrial District Complete and begin to implement an Annexation Plan. Renovate the Anchorage Park Dry Storage Area. Identify strategies to relocate the Public Works Complex to provide additional space and reduce impacts on residential properties. Purchase and install a swim wall to create more usable space for a wide variety of aquatic activity at the Country Club pool. Village of North Palm Beach | Budget Book 2023 Page 55 Long Range Planning The long-range planning for the Village of North Palm Beach is outlined in the following policy documents: . The Comprehensive Plan. . The Annual Budget. Comprehensive Plan The Comprehensive Plan was adopted in 1989, in compliance with the Florida Statutes Chapter 163, Department of Community Affairs. The Plan guides future growth and development and provides an overall vision for the Village. The Plan contains the owing elements: . Future Land Use . Transportation . Housing . Infrastructure . Coastal Management . Conservation . Recreation and Open Space . Intergovernmental Coordination . Capital Improvements . Public School Concurrency . Annexation (Optional Element) Each element of the plan provides goals, objectives and policies to guide the growth of the Village. Levels of Service (LOS) are also established in the comprehensive plan to ensure that infrastructure and services will be available to accommodate new residential and commercial developments. The LOS analysis and resultant capital expenditures are included in the Capital Improvement element, which provides the continuity between the goals and objectives of the Comprehensive Plan and the Annual Budget through the Capital Improvement Plan (CIP). The CIP identies projects and their associated costs and is reviewed and updated annually in both documents. Long-Term Financial Plan The Annual Budget contains a CIP and an analysis of total projected revenues and expenditures for the same time periods as the CIP. The projections assist management in the planning and allocation of resources to achieve the Village Council's goals of maintaining a nancially secure municipal government. The long-range nancial plan should not be confused with the Village’s budget. The budget is the village’s legal authority for spending. The budget focuses on the near-term future; it is very detailed, and it must be balanced between resources and requirements. In comparison, the long-range nancial plan has a longer time-frame, is less detailed and is only used to help management develop budget strategies and prioritize the use of limited resources. The results of the long-range nancial plan for the major operating funds (General Fund and Country Club) are provided on the following pages. Village of North Palm Beach | Budget Book 2023 Page 56 Country Club: The projections are based on the following set of assumptions: . 3% annual growth rate during the FY 2023-2027 period . Golf Revenues will represent approximately 74% of total country club revenues. . Tennis Revenues will represent approximately 13% of total country club revenues. . Pool Revenues will represent approximately 7% of total Country Club revenues. . Personnel costs will represent 33% of total Country Club revenues. . Operating costs will represent 52% of total Country Club revenues. . Capital Outlay will represent the totals shown in the CIP Plan . Debt Service requirements will not change Description FY 2023 Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected Revenues (Sources): Golf $5,392,850 $5,554,636 $5,721,275 $5,892,913 $6,069,700 Food & Beverage 365,000 375,950 387,229 398,845 410,811 Tennis 958,480 987,234 1,016,851 1,047,357 1,078,778 Pool 498,250 507,018 522,228 537,895 554,032 Administration 106,300 109,489 112,774 116,157 119,642 Total Revenues 7,314,880 7,534,326 7,760,356 7,993,167 8,232,962 Expenses (Uses): Personnel 2,390,532 2,462,248 2,536,115 2,612,199 2,690,565 Operating 3,808,659 3,922,919 4,040,606 4,161,825 4,286,679 Capital Outlay 508,000 814,500 475,000 45,000 500,000 Debt Service 433,689 234,610 447,436 447,436 447,436 Reserves 174,000 100,000 100,000 100,000 100,000 Total Expenses 7,314,880 7,534,277 7,599,158 7,366,459 8,024,680 Net Revenue / Expense $0 $50 $161,198 $626,708 $208,282 Village of North Palm Beach | Budget Book 2023 Page 57 General Fund: The projections are based on the following set of assumptions: . 3% annual growth rate during the FY 2023-2027 period . Property taxes will represent approximately 66% of total General Fund revenues. . Personnel costs will represent 62% of total General Fund revenues. . Operating costs will represent 27% of total General Fund revenues. . Debt Service will represent the debt requirement for the Clubhouse loan and the vehicle lease program. . CIP Transfer will represent the estimated General Fund transfer to CIP as shown in the CIP Plan Description FY 2023 Budget FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected Revenues (Sources): Property Taxes $19,719,991 $20,086,912 $20,689,519 $21,310,205 $21,949,511 Other Revenue 9,828,276 10,347,803 10,658,237 10,977,984 11,307,324 Total Revenues 29,548,267 30,434,715 31,347,756 32,288,189 33,256,835 Expenses (Uses): Personnel 18,281,343 18,829,783 19,394,677 19,976,517 20,575,813 Operating 7,969,795 8,208,889 8,455,156 8,708,810 8,970,074 CIP Transfer 679,800 700,194 721,200 742,836 765,121 Debt Service 1,894,097 2,112,734 2,203,068 2,255,360 2,615,184 Contingency 240,682 0 0 0 0 Transfer to Country Club 482,550 482,550 482,550 482,550 482,550 Total Expenses 29,548,267 30,334,150 31,256,650 32,166,073 33,408,742 Net Revenue / Expense $0 $100,565 $91,106 $122,116 ($151,907) Some ways in which the imbalance between revenues and expenditures will be addressed include: Actively pursue annexation of adjacent unincorporated areas; Optimization and service delivery model reviews; Ensure current fees fully cover all village costs and institute new fees where appropriate; and Reduce rate of increase in personnel costs Village of North Palm Beach | Budget Book 2023 Page 58 Comprehensive Pay Plan The Comprehensive Pay and Classication Plan (“Pay Plan”) reects authorized Village employment position classications and their related salary ranges for all Village employees for the Fiscal Year starting October 1, 2022. This Pay Plan also provides a summary of employment benets offered to employees. The Village Administration reviews this Pay Plan annually and makes recommendations regarding the classications and pay ranges for all positions to maintain appropriate stafng resources in relation to competitive market conditions and the needs of the annual Village budget/operating structure. Pay Plan Summary Provides for an average 4% performance-based merit increase (0% to 6%) for non-union personnel; Provides for increases for FPE, PBA and IAFF-eligible employees as negotiated in their collective bargaining agreements; Provides for Step and market-based adjustments for FPE, PBA and IAFF-eligible employees as negotiated in their collective bargaining agreements; Provides for annual employer pension contributions; Provides for monthly health/dental insurance contributions with vision coverage available at the employees’ expense; and Provides for employer-sponsored Life, Accidental Death & Dismemberment (AD&D), and Long Term Disability (LTD) plans. Personnel Changes The table below compares the total number of authorized positions adopted with the Fiscal Year 2022 budget to the Fiscal Year 2023 budget.  Summary of Personnel Changes Net Changes for 2022/2023 Fiscal Year Full-time Positions Part-time Positions 2022 150 109 2023 156 108 Net change + 6 positions - 1 position A detailed listing of the personnel changes for the upcoming scal year is provided below:   Additions / Deletions Add one (+1) p/t Building Inspector (pay grade 113) / Delete one (-1) f/t Building Inspector (pay grade 111); Add one (+1) p/t Sr. Building Inspector (pay grade 116); Add one (+1) f/t Permit and Licensing Tech (pay grade 109) / Delete one (-1) p/t Permit and Licensing Tech (pay grade 109); Delete one (-1) p/t Administrative Assistant Community Development (pay grade 108); Add one (+1) f/t Sr. Accountant (pay grade 115) / Delete one (-1) f/t Accountant (pay grade 114); Add one f/t (+1) Accounting Analyst (pay grade 111) / Delete one f/t Accounting Clerk (pay grade 108); Add one (+1) f/t Accountant Country Club (pay grade 114) / Delete one (-1) f/t Accounting Clerk Country Club (pay grade 108); Add one (+1) f/t Administrative Coordinator Fire (pay grade 109) / Delete one (-1) p/t Administrative Assistant Fire (pay grade 108); Add one (+1) f/t HR Specialist (pay grade 115) / Delete one (-1) p/t HR Specialist (pay grade 115); Add one (+1) f/t HR Specialist (pay grade 115) / Delete one (-1) f/t HR Analyst (pay grade 110); Rename Director of Human Resources and Risk Management from Director of Human Resources; Add one (+1) f/t Help Desk Tech (pay grade 109) / Delete one (-1) f/t Administrative Assistant IT (pay grade 108); Add one (+1) p/t Park Ranger (pay grade 108) / Delete one (-1) p/t Administrative Assistant Leisure Services (pay grade 108); Village of North Palm Beach | Budget Book 2023 Page 59 Add two (+2) p/t Recreation Assistants (pay grade 100); Add two (+2) f/t Police Ofcers (STEP PLAN); Add one (+1) f/t Streets Foreman (pay grade 108) / Delete one (-1) f/t Ground Maintenance Worker (pay grade 103); Add one (+1) f/t Solid Waste Collector (pay grade 104) / Delete two (-2) p/t Solid Waste Collectors (pay grade 104); Add one (+1) p/t Tennis Instructor (pay grade N/A); Reclass six (+6) p/t Tennis Attendants (pay grade 101) from six (-6) p/t Recreation Assistants (pay grade 100); Add one (+1) f/t Golf Shop Attendant (pay grade 104) / Delete two (-2) p/t Country Club Attendants (pay grade 99); Reclass eight (+8) p/t Golf Shop Attendants (pay grade 99) from eight (-8) p/t Country Club Attendants (pay grade 101); Add one (+1) f/t Executive Assistant Country Club (pay grade 112) / Delete one (-1) f/t Administrative Coordinator (pay grade 109); Add one (+1) f/t Facilities Maintenance Tech Country Club (pay grade 109) / Delete one (-1) f/t Trades Mechanic (pay grade 108); Add one (+1) f/t Head Pool Lifeguard (pay grade 108) / Delete two (-2) p/t Pool Lifeguards (pay grade 101); and Reclass three (+3) p/t Pool Attendants (pay grade 99) from three (-3) p/t Recreation Assistants (pay grade 100). Budget Position Summary by Year A table illustrating the budgeted position counts by department for Fiscal Year 2020, Fiscal Year 2021, Fiscal Year 2022 and Fiscal Year 2023 is provided below: Department FY 2020 FY 2021 FY 2022 FY 2023 Full- Time Part- Time Full- Time Part- Time Full- Time Part- Time Full- Time Part- Time General Government Village Manager 4 1 4 0 3 0 3 1 Village Clerk 3 0 3 0 3 0 2 0 Information Technology 3 1 3 1 4 0 4 0 Human Resources 2 2 2 2 2 2 3 1 Finance 6 0 6 0 6 0 6 0 Public Works 37 2 36 2 32 2 32 3 Public Safety Police 38 15 38 15 40 15 42 15 Fire Rescue 24 0 24 1 24 1 25 0 Community Development 15 0 14 2 14 2 15 2 Leisure Services Library 7 9 7 9 7 9 7 9 Recreation 7 44 5 17 5 16 5 18 Country Club 7 28 10 55 10 62 12 59 Total 153 102 142 104 150 109 156 108 Village of North Palm Beach | Budget Book 2023 Page 60 Pension For Fiscal Year 2022/2023, estimated annual employer contributions for the Village’s pension plans are provided below. The actual gures will be based on asset returns, actuarial experience and the results of collective bargaining. All budgeted plan contributions are outlined below: Pension Plan Employer Contribution Employee Contribution General Employee Pension Plan 15%6% Mission Square Retirement 401a Plan 15%3%, 5%, 10% or 15% Police and Fire Pension Plan 12%7.5% - Fire (*) 8.5% - Police (*) (*) per terms of collective bargaining agreements Medical/Dental Insurance The Village covers the full premium cost of the HDHP/OAP base medical plan and the lower cost DHMO dental plan for all full-time employees. Employees enrolling their dependents in the base medical plan will pay 16.5% of the total premium, with the Village funding the remaining 83.5%. Employees selecting the OAP In-Network Only medical plan for themselves or their dependents will also pay 16.5% of those total premiums, with the Village contributing 83.5%. Employees choosing the higher cost DPPO dental plan pay the difference between the higher and lower cost plans. Following a plan year with moderate claims experience, the Gehring Group, the Village’s insurance broker, negotiated with Cigna to secure a zero overall increase for life, AD&D, and LTD coverage with an increase of 13.2% in medical and 3.3% in dental for FY 2023.  The Fiscal Year 2023 Insurance Premiums are shown on the next page. Village of North Palm Beach | Budget Book 2023 Page 61 Fiscal Year 2023 Insurance Premiums Medical Insurance: Cigna HSA OAP Plan (*)Employee Monthly Premium Employer Monthly Premium Employee Only $0.00 $690.64 Employee + 1 $262.95 $1,330.68 Employee + Family $345.04 $1,746.09 Cigna OAPIN Plan Employee Monthly Premium Employer Monthly Premium Employee Only $128.80 $651.78 Employee + 1 $306.53 $1,5521.21 Employee + Family $401.83 $2,033.53 Dental Insurance: Cigna DHMO Employee Monthly Premium Employer Monthly Premium Employee Only $0.00 $14.00 Employee + Family $5.93 $35.10 Cigna DPPO Employee Monthly Premium Employer Monthly Premium Employee Only $20.89 $14.66 Employee + Family $69.80 $35.10 Vision Insurance: EyeMed Employee Monthly Premium Employer Monthly Premium Employee Only $6.67 $0.00 Employee + 1 $12.69 $0.00 Employee + Family $18.62 $0.00 (*) Employees who enroll in the high deductible health plan (HDHP) during the 2023 Open Enrollment will receive a one-time funding amount to their Health Savings Accounts from the Village of $1,500 for single coverage and $3,000 for employees with dependent coverage. Funding amounts for new hires will be pro- rated on the number of months of actual coverage in the plan year. Village of North Palm Beach | Budget Book 2023 Page 62 Fiscal Year 2023 Comprehensive Pay and Classication Plan SECTION 1. ESTABLISHMENT A Comprehensive Pay and Classication Plan for the Village of North Palm Beach (the “Pay Plan”), pertaining to all positions, including those that may be specied elsewhere in negotiated collective bargaining agreements or individual employment contracts, is hereby established. This document will supersede and replace the pay- related provisions of the Village’s Personnel Rules and Regulations. SECTION 2. DEVELOPMENT OF PAY RANGES The Pay Plan establishes pay ranges (grades) for each classication. These salary ranges of pay have been determined following a Comprehensive Compensation Study. All FPE and general employee positions were included in this extensive study. Due with regard to the range of pay for other classes, the relative difculty and responsibility of positions in the class, market rates of pay for similar positions, and the nancial position of the Village as well as other economic considerations were taken into consideration. Base pay is, by denition, the pay level within the pay range for each position classication. Base pay may not exceed the maximum pay rate for the position classication. For General (non-bargaining unit) employees, the Pay Plan provides for a pay range, without regard to specic pay level within that range. Adjustments to pay ranges for FPE, PBA and IAFF positions are reected for budgeting purposes and are subject to bargaining. SECTION 3. APPLICABILITY All employees of the Village of North Palm Beach, except as provided elsewhere, shall be compensated in accordance with this Pay Plan depending upon job classication. SECTION 4. IMPLEMENTATION At the conclusion of the Comprehensive Compensation Study, ndings were reviewed by each Council Member and Mayor in great specicity. Several positions were regraded, re-classed, renamed and/or newly created. All pay ranges for FY23 will shift upward by 8% so that the minimum and maximum for each pay grade is increased. A new, more narrow pay structure for part-time positions in Country Club, Library and Parks and Recreation Departments is being implemented in which the minimum hourly rate an employee will earn is $13.50 per hour. Additionally, non-bargaining, full-time and part-time employees, not subject to the new part- time pay ranges previously described, will receive an 8% across-the-board increase on October 1, 2022. Bargaining unit employees shall receive base wage increases in accordance with their respective collective bargaining agreements. SECTION 5. HIRING PAY RATES New employees shall be hired at the minimum rate established for a job class. Exceptions may be authorized by the Village Manager based on the exceptional qualications of the appointee or the inability to employ suitable personnel at the minimum rate. SECTION 6. MERIT INCREASES FOR FULL-TIME EMPLOYEES All employees of the Village of North Palm Beach, except as provided elsewhere, shall be eligible for a merit increase on their employee anniversary date. The anniversary date shall be dened as the employee's entry date into his/her present position. After the one-year period in their present position, employees shall be eligible for a merit increase, as dened herein, and shall be eligible at their annual anniversary date every year from that time forward. Contractual provisions will govern bargaining unit employees’ merit increases. Employees may be granted merit increases from zero to six percent (0-6%) of salary, based upon documented and demonstrated workplace performance as recommended by their supervisors. No employee will be eligible for a merit increase greater or equal to 4.5% without the approval of the Village Manager. Merit increases are not automatic and are contingent upon receipt of a satisfactory performance evaluation. Village of North Palm Beach | Budget Book 2023 Page 63 Employees who will exceed the maximum pay for their classication will receive a merit increase up to the maximum of the pay range and be eligible for a lump sum performance payment, as follows: Exceptional Level $1,800.00 Above Average to Satisfactory review rating   $1,500.00 Development Required to Unacceptable $0.00 The lump sum payment shall not be included in an employee’s regular base rate of pay and shall not be carried forward in subsequent years. SECTION 7. MERIT INCREASES FOR PART-TIME, SEASONAL AND SCHOOL CROSSING GUARD EMPLOYEES Part-time Employees are employees who work less than thirty (30) hours per week. Part-time employees are hired at the pay range (grade) minimum unless otherwise recommended by the Department Director and approved by the Director of Human Resources and Risk Management. Part-time employees shall be eligible for a merit increase upon receipt of a satisfactory evaluation. Part-time employees who leave Village employment and are subsequently rehired are not considered to have continuous service and, as a result, are only eligible for a merit increase annually based upon their rehire date.  Tennis Instructors are not eligible for merit increases as their hourly rates are based on funds generated from lesson revenue in keeping with tennis industry best practices. As a result, their entry-level rates fall in the upper range of the assigned pay grade and, as a result, are much higher when compared to all other part-time employees whose starting salaries fall in the lower range. To correct the Pay Plan disparity and to ensure Tennis Instructors are not paid over the maximum for their pay range, merit increases are not awarded for this particular employee category. Seasonal Employees are employees hired to work for a dened period not to exceed twenty-six (26) weeks of any twelve (12) month scal year. Seasonal employees, who return after working for the entirety of any scheduled season, will be eligible for a two percent (2%) merit increase at the beginning of the upcoming season. Those employees who leave employment prior to the end of the season and are later rehired by the Village will be considered new employees and will not be eligible for an increase upon rehiring. School Crossing Guards are employed by the Village for approximately nine and one-half (9 ½) months out of twelve (12) months, following the regular school year calendar on a part-time basis. These individuals obviously meet the above criteria of being part-time working only ninety (90) minutes per school day, but have never been afforded performance reviews. While the duration of assignment for these individual employees exceeds the above denition of “seasonal employee,” their employment is of seasonal nature. Returning, part-time School Crossing Guards will be eligible for a two percent (2%) increase at the beginning of each school year. SECTION 8. PROMOTIONS, DEMOTIONS, TRANSFERS, AND RECLASSIFICATIONS In the event of a promotion to a higher pay range (grade), employees will either be placed in the new position’s pay range (grade) at a base pay level or will receive an increase of 10% of their current salary, whichever is greater, provided the amount does not exceed the pay range maximum for the new position. Upon the written recommendation of the Department Director and written approval by the Village Manager, employees who are within two (2) months of their existing anniversary / annual review date may receive a merit increase prior to the implementation of their recommended promotion. Bargaining unit employees shall receive promotional increases in accordance with their respective collective bargaining agreement, unless otherwise negotiated. In the event of an involuntary demotion, employees will be placed in the same relative position for the lower position grade as they enjoyed in the previous classication, as long as the pay does not decrease more than 10%. For a voluntary demotion to a lower pay range (grade), employees shall be placed in the lower position grade while having their current pay “frozen” at their current level or the maximum of the lower level position, which may be more than 10% – with future pay adjustments being frozen to “offset” this higher pay level until fully absorbed or until the maximum of the pay range is reached, whichever occurs rst. Village of North Palm Beach | Budget Book 2023 Page 64 In the event an employee is transferred to a position with the same pay grade, their rate of pay will remain the same. Employees who experienced a lateral transfer during the evaluation period that causes the evaluation date to change (e.g. due to movement to/from a position covered by a collective bargaining unit to/from a non- bargaining position) shall be evaluated on a pro-rata basis during the transition from one evaluation period to the next. Bargaining unit employees shall receive merit increases in accordance with their respective collective bargaining agreement, unless otherwise negotiated. The Village Administration retains the right to evaluate and, if appropriate, make personnel classication changes (reclassications) in support of providing the most cost effective and efcient delivery of services to the residents of the Village. SECTION 9. WORKING TEMPORARY ASSIGNMENT AT HIGHER PAY GRADE General employees who are authorized and directed by the Village Manager or his designee to temporarily work in an established higher pay grade classication shall be paid ve percent (5%) above their base pay rate for the period of time worked in the higher pay grade classication. Increases for temporary work assignments that do not conform to established pay grade classications are handled on a case-by-case basis at the discretion of the Village Manager. SECTION 10. OVERTIME Overtime must be authorized by the Village Manager or Department Director. Unless otherwise specied in the applicable collective bargaining agreement, overtime is paid to non-exempt employees at one and one- half (1½) times the hourly rate for all hours worked in excess of forty (40) hours per week. Bargaining unit employees shall receive overtime in accordance with their respective collective bargaining agreement, unless otherwise negotiated. SECTION 11. EMERGENCY PAY During a Declaration of Emergency by the Village Manager, employees may be required to work as deemed necessary and shall be compensated in a fair and equitable manner. Employees may be called in to work before, during, and/or immediately after an emergency. All employees will be paid in accordance with the provisions outlined in Resolution 2019-84. SECTION 12. BENEFIT ELIGIBILITY Employees in full-time, budgeted positions are eligible for participation in the Village’s retirement plans, medical and dental insurance, long-term disability insurance, and employer-paid life insurance programs according to the requirements of these plans/programs. Part-time employees who are regularly scheduled to work thirty (30) or more hours per week or in excess of 1,560 hours within the ofcial measurement period will be eligible for medical and dental insurance in compliance with the Affordable Care Act. Part-time employees working less than thirty (30) hours per week as well as Seasonal employees are not eligible to participate in such plans or to receive benets associated with such plans/programs. SECTION 13. MISCELLANEOUS BENEFITS/INCENTIVES 457 Deferred Compensation Contributions – The Village will match a non-union, full-time employee’s 457 Deferred Compensation plan through ICMA-RC based on a contribution rate of 50 cents for every dollar of employee contribution, up to a monthly Village contribution limit of $60/mo. ($720/yr.) and paid on a bi-weekly basis. Bargaining unit employees shall receive deferred compensation in accordance with their respective collective bargaining agreements. Long Term Disability Insurance – Employer-paid coverage for long-term disability shall continue for all full- time employees who become disabled due to an illness or non-work-related injury, unless otherwise negotiated. Employees must be disabled for ninety (90) days prior to becoming eligible for the benet. Life Insurance – The Village life insurance program for all full-time employees shall continue at a level equivalent to the maximum level allowed by IRS regulations before imputing added employee compensation ($50,000 maximum or $25,000 after the age of 70), unless otherwise negotiated. Village of North Palm Beach | Budget Book 2023 Page 65 Bereavement Leave – Regular full-time employees are entitled to two (2) leaves, a maximum of three (3) days of leave with pay for each instance, in any one annual period (based on a rolling 12-month period from the employee’s last use of bereavement leave) for a death in the family which is dened as: spouse, domestic partner, father,mother, son, daughter, brother,sister,uncle,aunt,rst cousin,nephew,niece, father-in-law, mother-in-law, son-in-law,daughter-in-law,brother-in-law,sister-in-law,step-father, step-mother, step-son, stepdaughter,step-brother,step-sister,half-brother,half-sister,grandchild or grandparent. To qualify for such leave, employees must provide the Human Resources Department with written documentation that includes the name of the deceased, relationship to the employee and date of death as well as a copy of an obituary notice, memorial service pamphlet, funeral home announcement, etc. Sick Leave Incentive Award Program – Regular full-time (non-probationary) general employees who do not use any sick leave within any continuous (6) six-month period are eligible to earn eight (8) hours of annual leave time as incentive for not using sick leave. Bargaining unit employees shall receive sick leave incentive(s) in accordance with their respective collective bargaining agreement, unless otherwise negotiated. Sick Leave Pool – A voluntary sick leave pool may be established one time during a 48-month period, rolling backward, on a volunteer basis for a regular, non-probationary, full-time employee who has exhausted or depleted all accrued leave hours (sick, vacation, etc.) on an employee-only FMLA-eligible illness (not applicable to an illness incurred by a family or service member). A Sick Leave Pool whereby an employee is permitted to use up to 240 hours of sick pay as determined by the amount of sick leave time donated by other employees on a Village-wide basis must be initiated in writing by the employee’s Department Director and approved by the Village Manager. Available one time during a 48-month rolling backward period for each employee. Certication Incentive - The certication incentive program will continue to provide certication pay for job- related certications when recommended by the Department Director and approved by the Village Manager. Employees are not eligible for certication pay if they hold or are pursuing certications or licenses that are required as stated in their current job description. Certication incentive pay will be issued as follows: Certications requiring continuing education $1,000 Certications with no continuing education (Exam Required)$500 The maximum number of certications eligible for the certication incentive will be three (3) per employee. The certication incentive will not be included in the base pay rate, and payment will be prorated based on the standard pay cycle. Employees whose compensation has reached the pay range maximum will be ineligible for certication pay above the pay range maximum. For certication requiring renewal or continuing education, employees must meet the appropriate renewal criteria and provide a copy of the renewed certicate in order to continue receiving the certication incentive pay. Educational Reimbursement Program – The Village provides educational reimbursement to eligible employees who are seeking qualifying undergraduate / graduate degrees or professional certications or who wish to obtain job-related training. Only active, full-time employees with at least one full year of continuous service and in good standing are eligible to apply for the program. Funding is subject to budgetary constraints. Employee Assistance Program (EAP) - The Village offers an Employee Assistance Program with various counseling and referral services and currently provides for six (6) free counseling sessions per year for each employee (part-time and full-time) or qualied dependent. Flexible Spending Account (FSA) – Flexible Spending Accounts allow employees to voluntarily set aside tax- deferred compensation for qualied health care and work-related dependent care expenses. Health Savings Account (HSA) – Health Savings Accounts are interest-bearing accounts where funds can be used to pay deductibles, coinsurance and any other qualied medical expenses in compliance with IRS 213 requirements. Employees who enroll in the high deductible health plan (HDHP) qualify to receive a Health Savings Account funded by the Village, and they may opt to additionally fund the HSA with tax-free dollars. Village of North Palm Beach | Budget Book 2023 Page 66 Fiscal Year 2023 Pay Ranges FPE Union Positions:  At the time the FY 2023 Budget was adopted, negotiations with the FPE union were ongoing. ① Note: The number of employees in each classication varies based on the actual number of hours worked. Additional staff may be hired to provide total operation coverage. FT PT Job Title Union FLSA Grade Hourly Minimum Hourly Maximum 1 0 GOLF TEACHING PROFESSIONAL NU N N/A $11.00 $11.00 0 7 TENNIS INSTRUCTOR (PT)NU N N/A $35.00 $55.00 0 1 HEAD TENNIS PROFESSIONAL (PT)NU N N/A $55.01 $62.50 0 14 SCHOOL CROSSING GUARD (PT)NU N N/A DAILY RATE $27.68 0 17 COUNTRY CLUB GOLF ATTENDANT (PT) ①NU N 99 $13.50 $15.53 0 3 POOL ATTENDANT (PT) ①NU N 99 $13.50 $15.53 0 10 CAMP COUNSELORS (PT)NU N 100 $14.50 $16.68 0 7 RECREATION ASSISTANT (PT)NU N 100 $14.50 $16.68 0 9 LIBRARY CLERK (PT)NU N 100 $14.50 $16.68 0 6 TENNIS ATTENDANT (PT) ①NU N 101 $15.00 $18.00 0 8 GOLF SHOP ATTENDANT (PT) ①NU N 101 $15.00 $18.00 0 15 POOL LIFEGUARD (PT) ①NU N 101 $15.00 $18.00 0 1 GOLF MERCHANDISING ASSISTANT (PT)NU N 102 $18.00 $21.60 FT PT Job Title Union FLSA Grade Hourly Minimum Hourly Maximum Annual Minimum Annual Maximum 2 0 CLERICAL ASSISTANT NU N 103 $14.65 $21.98 $ 30,479 $ 45,719 1 0 GOLF SHOP ATTENDANT (FT)NU N 104 $15.53 $23.30 $ 32,312 $ 48,468 2 0 LIBRARY ASSISTANT FPE N 104 $15.53 $23.30 $ 32,312 $ 48,468 1 0 RECREATION ASSISTANT (FT)NU N 104 $15.53 $23.30 $ 32,312 $ 48,468 3 2 SOLID WASTE COLLECTOR (FT / PT)FPE / NU N 104 $15.53 $23.30 $ 32,312 $ 48,468 1 0 STREET MAINTENANCE WORKER FPE N 104 $15.53 $23.30 $ 32,312 $ 48,468 1 0 EQUIPMENT OPERATOR FPE N 107 $17.81 $28.45 $ 37,051 $ 59,185 1 0 GOLF MEMBER RELATIONS COORDINATOR NU N 107 $17.81 $28.45 $ 37,051 $ 59,185 1 0 POLICE SERVICE AIDE NU N 107 $17.81 $28.45 $ 37,051 $ 59,185 1 0 SENIOR IRRIGATION TECHNICIAN FPE N 107 $17.81 $28.45 $ 37,051 $ 59,185 14 0 SOLID WASTE DRIVER/OPERATOR FPE N 107 $17.81 $28.45 $ 37,051 $ 59,185 0 1 ADMINISTRATIVE ASSISTANT (FT / PT)NU N 108 $18.88 $30.15 $ 39,265 $ 62,722 1 0 CODE COMPLIANCE ASSISTANT FPE N 108 $18.88 $30.15 $ 39,265 $ 62,722 1 0 HEAD POOL LIFEGUARD NU N 108 $18.88 $30.15 $ 39,265 $ 62,722 0 2 PARK RANGER (PT)NU N 108 $18.88 $30.15 $ 39,265 $ 62,722 1 0 STREETS FOREMAN FPE N 108 $18.88 $30.15 $ 39,265 $ 62,722 5 0 ADMINISTRATIVE COORDINATOR NU N 109 $20.01 $31.96 $ 41,617 $ 66,480 2 0 ASSISTANT GOLF PROFESSIONAL NU N 109 $20.01 $31.96 $ 41,617 $ 66,480 3 0 CODE COMPLIANCE OFFICER FPE N 109 $20.01 $31.96 $ 41,617 $ 66,480 1 1 FACILITIES MAINTENANCE TECHNICIAN (FT / PT)FPE / NU N 109 $20.01 $31.96 $ 41,617 $ 66,480 2 0 FLEET MECHANIC FPE N 109 $20.01 $31.96 $ 41,617 $ 66,480 1 0 HELP DESK TECHNICIAN NU N 109 $20.01 $31.96 $ 41,617 $ 66,480 3 0 PERMIT & LICENSING TECHNICIAN FPE N 109 $20.01 $31.96 $ 41,617 $ 66,480 1 0 SENIOR LIBRARY ASSISTANT FPE N 109 $20.01 $31.96 $ 41,617 $ 66,480 1 0 PERMIT & LICENSING COORDINATOR FPE N 110 $21.21 $33.89 $ 44,125 $ 70,486 1 0 SOLID WASTE FOREMAN FPE N 110 $21.21 $33.89 $ 44,125 $ 70,486 1 0 TECHNICAL SUPPORT SPECIALST NU N 110 $21.21 $33.89 $ 44,125 $ 70,486 1 0 ACCOUNTING ANALYST NU N 111 $22.49 $35.92 $ 46,772 $ 74,713 1 0 CRIMINAL INTELLIGENCE ANALYST NU N 112 $23.83 $38.07 $ 49,574 $ 79,190 1 0 ELECTRICAL SYSTEMS COORDINATOR FPE N 112 $23.83 $38.07 $ 49,574 $ 79,190 2 0 EXECUTIVE ASSISTANT NU N 112 $23.83 $38.07 $ 49,574 $ 79,190 1 0 LIBRARIAN FPE N 112 $23.83 $38.07 $ 49,574 $ 79,190 1 0 MECHANICAL SYSTEMS COORDINATOR FPE N 112 $23.83 $38.07 $ 49,574 $ 79,190 3 0 RECREATION SUPERVISOR FPE N 112 $23.83 $38.07 $ 49,574 $ 79,190 *** Continued on next page*** Village of North Palm Beach | Budget Book 2023 Page 67 FY 2023 Pay Ranges (continued) FT PT Job Title Union FLSA Grade Hourly Minimum Hourly Maximum Annual Minimum Annual Maximum 1 1 BLDG CONSTRUCTION INSPECTOR (FT/PT)FPE / NU N 113 $24.61 $41.01 $ 51,184 $ 85,307 1 0 DEPUTY VILLAGE CLERK NU E 113 $24.61 $41.01 $ 51,184 $ 85,307 2 0 ACCOUNTANT NU E 114 $26.08 $43.47 $ 54,251 $ 90,418 1 0 COMMUNICATIONS MANAGER NU E 114 $26.08 $43.47 $ 54,251 $ 90,418 1 0 PLANNER NU E 114 $26.08 $43.47 $ 54,251 $ 90,418 1 0 FACILITIES MANAGER NU E 115 $27.65 $46.09 $ 57,519 $ 95,865 1 0 FLEET MANAGER NU E 115 $27.65 $46.09 $ 57,519 $ 95,865 0 1 FUNCTIONAL MANAGER NU E 115 $27.65 $46.09 $ 57,519 $ 95,865 1 0 HUMAN RESOURCE SPECIALIST - COMPENSATION & BENEFITS NU N 115 $27.65 $46.09 $ 57,519 $ 95,865 1 0 HUMAN RESOURCE SPECIALIST - TALENT MANAGEMENT NU N 115 $27.65 $46.09 $ 57,519 $ 95,865 1 0 NETWORK SUPPORT SPECIALIST NU N 115 $27.65 $46.09 $ 57,519 $ 95,865 1 0 SENIOR ACCOUNTANT NU E 115 $27.65 $46.09 $ 57,519 $ 95,865 1 0 SENIOR FIRE INSPECTOR NU N 115 $27.65 $46.09 $ 57,519 $ 95,865 1 0 LIBRARY MANAGER NU E 116 $29.31 $48.86 $ 60,973 $ 101,622 1 1 SENIOR BLDG CONSTRUCTION INSPECTOR (FT / PT)FPE / NU N 116 $29.31 $48.86 $ 60,973 $ 101,622 1 0 SUPERINTENDENT PARKS & RECREATION NU E 116 $29.31 $48.86 $ 60,973 $ 101,622 1 0 TENNIS CENTER MANAGER NU E 116 $29.31 $48.86 $ 60,973 $ 101,622 1 0 FIELD OPERATIONS MANAGER NU E 118 $32.93 $54.89 $ 68,504 $ 114,173 1 0 FINANCE MANAGER NU E 118 $32.93 $54.89 $ 68,504 $ 114,173 1 0 PRINCIPAL PLANNER NU E 118 $32.93 $54.89 $ 68,504 $ 114,173 1 0 HEAD GOLF PROFESSIONAL NU E 119 $34.91 $58.19 $ 72,615 $ 121,025 1 0 ASSISTANT DIRECTOR OF PUBLIC WORKS NU E 120 $37.00 $61.67 $ 76,963 $ 128,271 1 0 BUILDING OFFICIAL NU E 121 $39.88 $66.46 $ 82,943 $ 138,238 1 0 VILLAGE CLERK NU E 121 $39.88 $66.46 $ 82,943 $ 138,238 0 1 CALEA MGR/CAPTAIN OF PROFESSIONAL STANDARDS NU E 122 $42.36 $70.61 $ 88,115 $ 146,858 1 0 DIRECTOR OF COMMUNITY DEVELOPMENT NU E 122 $42.36 $70.61 $ 88,115 $ 146,858 1 0 DIRECTOR OF HUMAN RESOURCES & RISK MANAGEMENT NU E 122 $42.36 $70.61 $ 88,115 $ 146,858 1 0 DIRECTOR OF INFORMATION TECHNOLOGY NU E 122 $42.36 $70.61 $ 88,115 $ 146,858 1 0 DIRECTOR OF LEISURE SERVICES NU E 122 $42.36 $70.61 $ 88,115 $ 146,858 1 0 DIRECTOR OF PUBLIC WORKS NU E 122 $42.36 $70.61 $ 88,115 $ 146,858 1 0 DISTRICT FIRE CHIEF NU E 122 $42.36 $70.61 $ 88,115 $ 146,858 1 0 POLICE CAPTAIN NU E 122 $42.36 $70.61 $ 88,115 $ 146,858 1 0 DEPUTY POLICE CHIEF NU E 123 $45.33 $75.55 $ 94,281 $ 157,136 1 0 GENERAL MANAGER, COUNTRY CLUB NU E 123 $45.33 $75.55 $ 94,281 $ 157,136 1 0 DIRECTOR OF FINANCE NU E 124 $48.62 $81.03 $ 101,122 $ 168,536 1 0 FIRE CHIEF NU E 124 $48.62 $81.03 $ 101,122 $ 168,536 1 0 POLICE CHIEF NU E 125 $51.90 $86.49 $ 107,945 $ 179,909 15 0 FIREFIGHTER/MEDIC IAFF N STEP PLAN $24.53 $39.70 $ 61,224 $ 99,102 1 0 DRIVER ENGINEER/EMT IAFF N STEP PLAN $24.96 $40.40 $ 62,294 $ 100,835 2 0 DRIVER ENGINEER/MEDIC IAFF N STEP PLAN $26.60 $43.05 $ 66,383 $ 107,454 3 0 FIRE RESCUE CAPTAIN IAFF N STEP PLAN $31.34 $50.73 $ 78,223 $ 126,619 1 0 RECORDS CLERK PBA N STEP PLAN $24.91 $39.85 $ 51,809 $ 82,895 28 0 POLICE OFFICER PBA N STEP PLAN $30.27 $49.00 $ 62,963 $ 101,918 6 0 POLICE SERGEANT PBA N STEP PLAN $38.22 $61.86 $ 79,489 $ 128,669 1 0 VILLAGE MANAGER NU E Compensation Established by Contract 156 108 Village of North Palm Beach | Budget Book 2023 Page 68 Fund Balance Overview Fund Balance is generally dened as the difference between a fund’s assets and liabilities. Changes in fund balance are based on the difference between revenues and expenditures for a given scal year. An adequate fund balance is necessary for numerous reasons, such as to have funds available in cases of emergencies, unexpected events, cushion economic cycles and special projects. It is also used to maintain or enhance the Village’s nancial position and related bond ratings, to provide cash for operations prior to receipt of revenues and to maintain investment earnings. Over the past years, the Village has been able to generate healthy reserves through growth management, strategic planning, and cost containment measures. The goal of the Village has been to use surplus reserves in ways that positively affect its nancial plan by reducing long-term obligations. The Village does not use surpluses to offset the subsequent year’s budget, unless otherwise determined by the Village Council. GASB 54 The Governmental Accounting Standards Board (GASB) released Statement 54 – “Fund Balance Reporting and Governmental Fund Type Denitions” on March 11, 2009. The Village implemented GASB 54 in its scal year 2011 annual nancial reports. This statement impacts only governmental funds; it has no impact on proprietary (enterprise) funds or duciary funds. The requirements of this statement are intended to improve nancial reporting by providing fund balance categories and classications that will be more easily understood and applied. The categories are more clearly dened to make the nature and extent of the constraints placed on a government’s fund balance more transparent by isolating that portion of fund balance that is unavailable to support the following year’s budget. GASB 54 eliminates the previous categories of “Reserved” and “Unreserved” for all Governmental Fund balances, and replaces these with ve new reporting categories. These categories create a hierarchy of constraints that control how specic amounts can be spent. The ve new reporting categories are as follows: Non-spendable – amounts that are not in a spendable form or are required to be maintained intact (inventories, prepaid items, inter-fund loans) Restricted – amounts constrained to specic purposes by their providers (debt covenants, grant proceeds) Committed – amounts constrained to specic purposes by the government itself (disaster recovery, rate stabilization, insurance, encumbrances) Assigned – amounts a government intends to issue for a specic purpose Unassigned – amounts that are available for any purpose General Fund: The fund balance of the general fund, one of the governmental funds, is of signicance because it is the primary fund nancing most functions of the Village. It is used by rating agencies as a measure of the nancial strength of the government.  The Unassigned general fund balance increased to $13.89 million during the 2021 scal year. The increase was primarily due to the increase in several revenue categories and savings in personnel costs.  There are no major changes in fund balances expected. Enterprise Funds: The measure of nancial health for enterprise funds is net assets. Enterprise funds have restricted and unrestricted net assets. So long as net assets are not negative, these funds are self-supporting. The Village has two (2) Enterprise Funds: Country Club and Stormwater Utility; however, the Stormwater Fund is new for the upcoming scal year so the only enterprise fund operation with historical activity is the Country Club.  In FY 2019, the Country Club Clubhouse construction and golf course renovation projects were completed. The negative impact in FY 2020 was largely due to the mandated closure of the Country Club Restaurant and cancellation of several events due to the COVID-19 pandemic. Even though the rst full year (2021) was particularly challenging given the operation of a new facility in the midst of a global pandemic, it is anticipated that the Country Club will realize a successful nancial outcome and fund balance will return to positive levels in Fiscal Year 2022. Fund Balance tables for the Village’s three Budgetary Funds (one General Fund and two Enterprise Funds) are included on the following pages. These tables represent the Village’s actual fund balances as of October 01, 2021. The actual fund balances for scal year 2021-22 will be available upon completion of the Village’s annual audit in early 2023. The reserves shown in these tables are based on conservative revenue estimates and one hundred percent (100%) of the budgeted expenditures being expended. Village of North Palm Beach | Budget Book 2023 Page 69 Fund Balance Summary - General Fund The Village Council has adopted a nancial policy requiring the Village to maintain a fund balance of 35% in the general fund in order to mitigate potential catastrophes during any given year.  As shown in the table below, the General Fund continues to hold a strong fund balance, well above its requirement.  Actual Actual Actual Budget Budget FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Beginning Balance $9,243,408 $11,610,816 $14,204,657 $16,576,720 $16,576,720 Revenues Taxes 20,366,831 21,127,770 21,805,910 21,799,413 24,122,970 Licenses & Permits 1,522,912 1,320,361 1,574,640 1,310,200 1,625,500 Intergovernmental 1,582,512 2,057,271 1,826,787 1,477,720 1,730,142 Charges for Services 2,399,423 2,171,956 1,727,413 1,778,380 1,896,775 Fines & Forfeitures 99,937 195,198 153,849 121,112 125,750 Interest 573,095 490,498 70,891 129,902 35,530 Miscellaneous 510,688 160,151 296,240 11,680 11,600 Total 27,055,398 27,523,205 27,455,730 26,628,407 29,548,267 Expenditures General Government 3,265,558 3,262,340 3,504,047 3,428,083 3,798,695 Public Safety 10,055,573 10,102,249 10,550,874 10,517,083 12,142,013 Public Works 5,041,643 5,443,660 5,456,227 5,511,446 5,721,170 Community Development 1,542,421 1,385,314 1,295,219 1,746,989 1,695,666 Leisure Services 2,664,684 2,305,311 1,709,542 2,351,797 2,893,594 Other Government 684,846 1,358,855 1,753,325 185,412 240,682 Debt Service 1,371,563 1,436,689 1,597,170 1,849,047 1,894,097 Total 24,626,288 25,294,418 25,866,405 25,589,857 28,385,917 Excess /Deciency of Revenues Over/Under Expenditures 2,429,109 2,228,787 1,589,325 1,038,550 1,162,350 Other nancing sources (uses) Capital Lease Acquisition 343,299 1,009,529 1,682,018 0 0 Transfer In/Out, etc.(405,000)(644,475)(899,280)(1,038,550)(1,162,350) Net Change in Fund Balances 2,367,408 2,593,841 2,372,062 0 0 Ending Balance $11,610,816 $14,204,657 $16,576,719 $16,576,720 $16,576,720 Components of Fund Balance Nonspendable 2,789,826 2,325,779 2,102,739 2,102,739 2,102,739 Restricted 61,228 79,729 87,342 87,342 87,342 Committed 0 0 0 0 0 Assigned 582,008 176,865 494,163 494,163 494,163 Unassigned 8,177,756 11,622,284 13,892,476 13,892,476 13,892,476 Ending Balance $11,610,816 $14,204,657 $16,576,720 $16,576,720 $16,576,720 Unassigned Fund Balance as a Percent of Original Budget Original Budget 27,055,398 26,123,977 25,703,797 26,628,407 29,548,267 Unassigned Fund Balance as a Percent of Original Budget 30.23%44.49%54.05%52.17%47.02% Village of North Palm Beach | Budget Book 2023 Page 70 Fund Balance Summary - Enterprise Funds Actual Actual Actual Budget Budget FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Beginning Balance $ 1,731,737 $ 259,727 $(214,497)$3,275,261 $3,275,261 Operating Revenue Greens fee/cart rentals/membership fees 1,011,119 3,015,662 3,795,101 Non Ad-Valorem Assessment 518,112 500,000 Golf Fees (Greens/Carts/Walking)2,510,000 3,300,000 Golf shop revenues 109,562 325,038 437,186 462,500 668,000 Driving range revenues 164,020 314,177 509,455 375,000 477,600 Membership Revenues 1,070,500 1,139,700 Restaurant revenues 4,611 79,638 311,307 328,000 365,000 Tennis revenues 699,116 596,300 705,480 Pool revenues 362,029 117,000 153,000 Miscellaneous 116,999 33,937 27,260 20,900 23,550 Total Operating Revenue 1,406,310 3,768,451 5,959,455 5,998,312 7,332,330 Operating Expenses Golf course maintenance 1,340,158 1,485,868 1,850,946 1,781,900 1,958,500 Clubhouse grounds 75,859 380,362 457,786 513,067 630,783 Golf Shop 913,847 1,326,556 1,443,228 1,527,229 1,860,579 Food & beverage 23,943 31,318 13,659 15,000 20,000 Administrative & general 92,188 251,938 315,233 326,603 387,200 Tennis 604,511 814,539 866,737 Pool 313,685 359,042 450,392 Insurance 27,035 28,139 21,748 25,000 25,000 Public Works - Stormwater 518,112 500,000 Depreciation 325,559 639,527 855,838 0 0 Total Operating Expense 2,798,590 4,143,707 5,876,633 5,880,492 6,699,191 Non-operating revenues (expenses) Interest revenue 804 0 133 10,000 0 Interest expense (110,116)(99,724)(85,331)0 0 Other revenues 29,583 (704)(35,495)227,319 0 Other expenses (733,689)(1,115,689) Gain/(Loss) on disposal of xed assets 0 1,458 (1,067)0 0 Total Non-operating revenues (expenses)(79,730)(98,970)(121,760)(396,370)(1,015,689) Excess/Deciency of Revenues Over/ Under Expenses (1,472,010)(474,225)(38,938)(378,550)(482,550) Transfers In/Out 0 0 3,528,697 378,550 482,550 Change in Net Assets (1,472,010)(474,225)3,489,758 0 0 Ending Balance $ 259,727 $ (214,497)$3,275,261 $3,275,261 $3,275,261 Components of Fund Balance Invested in Capital Assets, net of related debt 3,422,142 2,947,241 5,874,752 5,874,752 5,874,752 Unrestricted (3,162,414)(3,161,738)(2,599,491)(2,599,491)(2,599,491) Ending Balance $ 259,727 $ (214,497)$3,275,261 $3,275,261 $3,275,261 Village of North Palm Beach | Budget Book 2023 Page 71 Fiscal Year 2023 Fee Schedules The Village completes an annual rate review to examine the rates/rate structures for all services.  The approved FY23 rates are below. Parks & Recreation 1. Programs offered by the Village of North Palm Beach (VNPB) are not taxable; however, rentals are subject to sales tax. The fees shown below do not include sales tax. Rental fees are hourly unless specied. 2. The VNPB reserves the right to change fees at any time with approval from the Village Council. 3. Programs may be offered by independent instructors that are not listed. These programs will be set up and collected by the program instructor (sales tax applicable). 4. Non-prot 501C organizations and local schools will be charged at the Resident rate unless otherwise specied. Description Fee Resident Non-Resident Anchorage Park Activities Building (Hourly) Room A $26.00 $37.00 Room B $37.00 $63.00 After Hours Building Charge $106.00 $212.00 Cleaning Deposit (required if serving refreshments) $25.00 $25.00 After Hours Staff charge $40.00 $40.00 Anchorage Park (Hourly) Anchorage Gazebo $25.00 $41.00 Security Deposit $200.00 $200.00 Volleyball (1 court)$25.00 $36.00 Volleyball (2 courts)$36.00 $51.00 Green Space Permit (Daily)$25.00 $36.00 Community Center (Hourly) Gymnasium $110.00 $210.00 Non-Prot (W-501 C-3) Charge $110.00 $110.00 Multi-Use Village Rental $30.00 $30.00 Field (No Lights)$35.00 $70.00 Field (Lights)$70.00 $100.00 Volleyball (1 court)$25.00 $36.00 After Hours Staff charge $40.00 $40.00 Osborne Park (Hourly) Recreation Building $53.00 $159.00 Field (No Lights)$37.00 $74.00 Field (Lights)$74.00 $106.00 Osborne Pavilion by concession stand $25.00 $41.00 After Hours Building charge $106.00 $212.00 After Hours Staff charge $40.00 $40.00 Spring & Summer Camp (Per Child / Week) Ages 8-14 $225.00 $250.00 Village of North Palm Beach | Budget Book 2023 Page 72 Parks & Recreation Continued 1. Programs offered by the Village of North Palm Beach (VNPB) are not taxable; however, rentals are subject to sales tax. The fees shown below do not include sales tax. Rental fees are hourly unless specied. 2. The VNPB reserves the right to change fees at any time with approval from the Village Council. 3. Programs may be offered by independent instructors that are not listed. These programs will be set up and collected by the program instructor (sales tax applicable). 4. Non-prot 501C organizations and local schools will be charged at the Resident rate unless otherwise specied. Description Fee Marina Fees (Annual) Dry Storage 15 feet & under $700.00 16 - 20 feet $750.00 21 - 25 feet $800.00 26 - 30 feet $850.00 31 - 35 feet $900.00 36 feet & over $950.00 South Docks $2,613.75 Ramp Decal $60.00 Temporary Day Launch Permit (Resident Only)$10.00 North Floating Docks $3,603.60 Village of North Palm Beach | Budget Book 2023 Page 73 Library Description Fee Lost / Damaged Items Lost or Damaged Item Cost of Item Lost Library Card $1.00 per card Kindle $119.00 Kindle Case $30.00 Nook $100.00 Nook Case $35.00 USB Cord / Plug Adapter / Carrying Bag $10.00 Memberships Library Cards - NPB Resident / PBC Resident No Charge Library Cards - Non-Residents per Household $25.00 Services Black and White Copy / Print $0.25 per copy Color Copy / Print $0.50 per copy Fax Service $1.00 per page Scanning No Charge USB Drives $5.00 per unit Rental Fees Obert Room Rental $30.00 per hour Setup $10.00 Bob's Garage Rental $15.00 per hour Setup $5.00 Cleaning Deposit (required if serving refreshments)$25.00 After Hours Staff charge $40.00 Village of North Palm Beach | Budget Book 2023 Page 74 Finance Description Fee NSF Checks Face value of check does not exceed $50.00 $25.00 Face value of check does not exceed $300.00 $30.00 Face value of check exceeds $300.00 $40.00 or 5% of face value of check whichever is greater Village Clerk Description Fee Copies Single-sided page up to 8.5 x 14 $0.15 each Double-sided pages up to 8.5 x 14 $0.20 each Single-sided page 11 x 17 $0.20 each Certied copies, plus per page cost for copies $1.00 Lien Certication each parcel number $75.00 Zoning Map (cost of duplication, depends on size)Actual Cost CD Actual Cost Special Service Fee: For any request in which the nature or volume of the public records requested to be inspected or copied requires more than 15 minutes of clerical and/or supervisory assistance to research, locate, review for condential information, copy, re-le, oversee the review of, print and or use of information technology resources there will be a special service fee which is hourly rate (excluding benets) of the individual providing the public records. Public Works Description Fee Annual Commercial Disposal Fee Fee per cubic yard per container $7.98 Formula for annual cost per container = container size x frequency of collection x rate per cubic yard (see above) x 52 weeks Each additional or unscheduled pickup, or contaminated recycling dumpster $125.00 Non Ad-Valorem Stormwater Utility Assesssment Rate per Equivalent Residential Unit (ERU)$7.78 Village of North Palm Beach | Budget Book 2023 Page 75 Police Description Fee Bicycle Registration $1.00 Accident Reports - per one-sided page $0.15 Accident Reports - per two-sided page $0.20 Accident/Incident Report - CD $2.00 Fingerprinting - Village Resident $4.00 Fingerprinting - Non Resident $6.00 Fingerprinting - Employment in the Village $6.00 False Alarm - Residences $50.00 False Alarm - Businesses $100.00 Alarm Permit Account (New & Renewal)$25.00 Parking Fines $25.00 Parking Fines - No decal for marina parking $50.00 Parking Fines - Second Violation $100.00 Water Restriction - 1st Violation Warning Water Restriction - 2nd Violation $25.00 Outside Services (Special Details) - Per Hour Varies (see below) Police Ofcer (Non-Holiday)$66.00 Police Ofcer (Holiday)*$82.50 Police Sergeant (Non-Holiday)$71.50 Police Sergeant (Holiday)*$88.50 Forfeiture Revenue Varies (*) Holiday rates are in effect on the following days: New Year's Day, Martin Luther King Jr. Day, President's Day, Memorial Day, Juneteenth, Independence Day, Labor Day, Veteran's Day, Thanksgiving Day, Friday following Thanksgiving Day, Christmas Eve and Christmas Day. Village of North Palm Beach | Budget Book 2023 Page 76 Right-of-Way Permitting Note: The Village reserves the right to refuse service to any construction or permitted work site based on non-payment of fees. The Village reserves the right to refuse service and permitting to business entities or individuals based on outstanding unpaid fees. Non-payment of fees shall constitute proper documented notication by the Village of fees due and failure of the receiving party to pay or appeal said fees within twenty (20) business days of receipt of notication. Note: Fees described wherein may adjust annually at a rate equal to the Consumer Price Index or three percent (3%), whichever may be determined more appropriate, each October 1st. Note: Refer to day charges shall be for calendar days, inclusive of weekends and holidays. Description Fee Right-of-Way Utilization Permit Application & Processing Fee ①$35.00 Residential Driveway Apron Construction $35.00 Sidewalk Repair/Construction, rst 100'$35.00 Each additional 100' LF or fraction thereof $35.00 Crane/Lifting Equipment Placement, per day $25.00 Roll-off Dumpster Placement, per day $25.00 Construction Material Placement (Swale/Right-of-Way, per day)$25.00 Tree Trimming Operation (Rolling locations, per day)$35.00 Permit extension(s), 30 calendar days (Non-refundable)$35.00 Permit renewal (expired permit)$35.00 Maintenance of Trafc Plan Review (2 reviews)$135.00 Each additional review $60.00 Roadway Closure/Obstruction (per lane-foot per day)$0.50 Sidewalk Closure/Obstruction (per linear foot per day)$0.50 Roadway/Sidewalk Closure Work Completion Delay ②2 x Special Events w/ Road Closure $265.00 Open Cut Roadway, Per Cut Location $218.00 Utility Pole Installation - Overhead Facilities, Each Pole $109.00 Franchise Utility Main / Cable / Line Install, Per 100' Linear $20.00 Franchise Utility Cabinet Installation, Per Location $163.50 Permit Violation Charges (All Permits) Work Commencement (without valid permit) ③2 x permit fee Work Commencement (valid permit - without notice)$100.00 Work Outside Permit Limits (with valid permit)2 x permit fee Work with a suspended or expired permit ④$500.00 Closure/Obstruction (without valid permit) ⑤$500.00 Closure/Obstruction (exceeding permit limits) ⑤$150.00 Abandoned Barricade/Temporary Signage Collection/Storage Trafc Signage & VMS Board, per day $10.00 Barricade (all types), per day $5.00 Collection Fee (30 calendar days past due) ⑥$35.00 Emergency Response Cost Recovery ⑦ Emergency Response - Street Maintenance Actual Cost ⑧ Village of North Palm Beach | Budget Book 2023 Page 77 Right-of-Way Permitting Continued ① Right-of-way permits are valid for a maximum of 30 calendar days from date of issue. Permits may be extended in 30 calendar day increments at time of issuance. Additional work not authorized by the original permit terms will require a new permit or modication of existing permit. Fees are payable upon submission of permit application. ② Closure/Obstructions exceeding the prescribed permit time limits will be access fees equal to 2 times the daily closure rate for each day, or fraction thereof, of additional closure/obstruction. ③ Violation charge is applicable in all cases where work commences without a valid Village of NPB right-of-way permit. Violation charges will not apply to emergency work, if permit is applied for within two (2) business days following the commencement of emergency work. Violation charges will be assessed separately and shall be equal to the total of the permit assessment, effectively doubling the permit fee. ④ Violation charges will be assessed for work completed with a suspended or expired permit in the amount of $500 per day, or fraction thereof, per occurrence. Work completed with a suspended or expired permit will be assumed defective without inspection and may be rejected in part or entirety. ⑤ Violation charges will be assessed for closure/obstruction of roadway, sidewalk, or public access in the amount of $500 per day, or fraction thereof, per occurrence. Violation charges will be assessed for closure/obstruction or roadway, sidewalk, or public access in the amount of $150 per day, or fraction thereof, per occurrence for incidents that exceed valid permit work limitations. ⑥ Fees assessed for additional work, time extension, late charge, or emergency response are due upon issuance. Fees are determined to be past due if not paid within 30 calendar days of issuance. ⑦ Emergency response cost recovery expenses may be assessed in association with capital construction, site development, right-of-way construction, and infrastructure maintenance activity that result in damage or disruption of service to a Village owned facility or utility. Additional nes, fees, or cost recovery expenses may be levied by other regulatory agencies. ⑧ Actual cost will include, but is not limited to: labor, overhead, equipment, materials, laboratory analysis, and municipal contractor cost. Village of North Palm Beach | Budget Book 2023 Page 78 Fire Rescue Description Fee Emergency Medical Services Fees Basic Life (per transport)$610.00 Advanced Life Support Level One (per transport)$675.00 Advanced Life Support Level Two (per transport)$745.00 *plus $12.00 per mile Fire/Rescue (Special Details min. 3 hours charged per event) Hourly rate per reghter (2 reghters minimum)$60.00 Vehicle operating cost per hour $50.00 Annual Fire Inspection Fees (Type of Occupancy Use) Assembly  50 - 299 $75.00 300 - 999 $100.00 1,000 - 4,900 $175.00 5,000 or greater $275.00 Educational Day Care, Nursery, Pre-School $50.00 All Others $100.00 Healthcare 5,000 square feet and under $50.00 5,001 - 15,000 square feet $100.00 15,001 - 30,000 square feet $150.00 30,001 - 100,000 square feet $250.00 100,001 square feet or greater $350.00 Transient Lodging, Apartment, Residential Board & Care, and Adult Living Facilities 24 units or less $60.00 25 - 100 units $80.00 101 - 500 units $155.00 501 units or greater $255.00 Mercantile, Ofce, Storage, Industrial and Manufacturing 5,000 square feet and under $60.00 5,001 - 15,000 square feet $110.00 15,001 - 30,000 square feet $160.00 30,001 - 100,000 square feet $210.00 100,001 square feet or greater $310.00 Marinas and Boat Storage Facilities 50 boat slips and under $55.00 51 - 200 boat slips $155.00 101 - 250 boat slips $205.00 251 boat slips or greater $305.00 Tent & Temporary Structures All $50.00 All other occupancies not listed $50.00 Village of North Palm Beach | Budget Book 2023 Page 79 Fire Rescue Continued Description Fee Re-Inspections / Extra Inspections First No charge Second $100.00 Third $150.00 Fourth and subsequent $200.00 Unscheduled inspection by special request (subject to availability) $75/hr 1 hr min. 2 hr min after hours 4 hr min weekend & holidays per inspection Any unproductive trip (work not ready, locked out, plans absent, etc.)$100.00 Plan Review Fees Inspection & Plan Review Fee (based on improvement cost)$2.50 per $1,000 / $75.00 minimum Civil Drawing, DRC, Conceptual Design, Site Plan Review Fees $100.00 Hood (excluding re suppression system)$100.00 Pre-permit revision 10% of original fee Post permit revision $5.00 per page / $25.00 minimum False/Unintentional Fire Alarm Fees Residential 4 - 6 False/Unintentional Alarms (per occurrence)$75.00 7 - 9 False/Unintentional Alarms (per occurrence)$100.00 10+ False/Unintentional Alarms (per occurrence)$200.00 Commercial 4 - 6 False/Unintentional Alarms (per occurrence)$200.00 7 - 9 False/Unintentional Alarms (per occurrence)$400.00 10+ False/Unintentional Alarms (per occurrence)$800.00 Village of North Palm Beach | Budget Book 2023 Page 80 Planning, Zoning and Code Compliance Description Fee Code Compliance Annual Abandoned Property Registration Fee $150.00 Open Code Enforcement Searches (per address)$50.00 Reduction of Fine Request $100.00 Finding of Violation Fee $100.00 Code Citation Fees: First Violation $25.00 Second Violation $100.00 Third Violation $150.00 Fourth Violation Mandatory appearance before Special Magistrate Planning & Zoning (* Fees do not include advertising, legal, etc.) Zoning Variances *$500.00 Sign Variances *$500.00 Preliminary or nal Plan ling fee *$300.00 Comprehensive Plan Amendments application fee *$2,500.00 Rezoning (amendments, modify, supplement or repeal)$2,000.00 Planned Unit Development (PUD) application fee *$2,500.00 Planned Unit Development Major Amendment application fee *$1,500.00 Planned Unit Development Minor Amendment application fee *$500.00 Planned Unit Development Waiver Fee (per waiver request) *$100.00 Temporary Commercial Signage - Fore Sale or For Lease (each)$50.00 Temporary Banner Fee (each)$50.00 Portable Storage Containers & Roll-Off Construction Dumpsters (Permit)$25.00 Portable Storage Containers & Roll-Off Construction Dumpsters (Permit Renewal)$10.00 Special Event Permit - Prot $100.00 Special Event Permit - Non Prot $50.00 Landscape Permit (which includes up to 2 zoning inspections)$150.00 Site Plan Major application fee - Multi Family & Commercial $1,000.00 Site Plan Major application fee (with waiver) - Multi Family & Commercial $1,500.00 Site Plan Minor application fee - Multi Family & Commercial $200.00 Site Plan amendment application fee for previously approved by the Planning Commission and/or Council $100.00 Zoning Conrmation Letter $100.00 Zoning Re-inspection Fee $25.00 New Vacation Rental Registration Application (includes preliminary inspection)$450.00 Annual Vacation Rental Registration Renewal (includes annual inspection)$450.00 Vacation Rental Re-inspection Fee $75.00 Peddlers and Solicitors Fee $250.00 Special Exception Fee *$500.00 Conditional Use Fee *$100.00 Painting Permit Fee $150.00 Similar Use Permit *$500.00 Dock/Seawall Major Application Fee *$500.00 Dock/Seawall Minor Application Fee *$100.00 Village of North Palm Beach | Budget Book 2023 Page 81 Business Tax Late Fees: All business tax receipts issued hereunder may be renewed without penalty no later than September 30 by application of the receipt holder. Receipts not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of ten (10) percent of the full year business for the month of October, plus an additional ve percent for each month of delinquency thereafter until paid. The total delinquency penalty shall never exceed twenty-ve (25) percent of the full year business tax for that applicant, in addition to the business tax set forth herein. Transfer Fee: New Owner: At the time any such receipt is transferred, the person applying for such a transfer will pay a fee equal to ten (10) percent of the annual business tax but not less than three dollars ($3.00) and not more than twenty-ve dollars ($25.00). New Location: (At the time any such receipt is transferred, the person applying for such a transfer will pay a fee equal to ten (10) percent of the annual business tax but not less than three dollars ($3.00) and not more than twenty-ve dollars ($25.00). Classication Fee Agricultural Services Veterinary Services: Veterinary service from a truck $132.00 Veterinary service for animal specialties $132.00 Animal specialty services, except veterinary $132.00 Landscape counseling and planning $132.00 Lawn and garden service $110.00 Ornamental shrub and tree service $110.00 Building construction - Contractors as dened by the Contractors Licensing Board of Palm Beach County $132.00 Transportation Taxi Cabs: Local Trucking $93.00 Each place or business $66.00 Each vehicle $66.00 Water transportation of passengers $66.00 Marinas (also see retail) each space (minimum $57.75 each)$3.30 Water transportation services NEC $66.00 Arrangement of passenger transportation $164.50 Arrangement of freight/cargo transportation $164.50 Communications Radiotelephone communications $176.00 Telephone company (franchise)$66.00 Telephone communication except radiotelephone $176.00 Telegraph $478.50 Radio television broadcasting $412.50 Cable and other pay television services $412.50 Electronic, Gas and Sanitary Services Electric services (franchise)$578.50 Natural gas transmission (franchise)$578.50 Natural gas distributors $578.50 Liqueed petroleum distributors $578.50 Water supply (franchise)$578.50 Sanitation sewer services (franchise)$578.50 Village of North Palm Beach | Budget Book 2023 Page 82 Business Tax Continued Classication Fee Wholesale Trade (see Retail) Wholesale-durable goods: Inventory value cost - not exceeding $1,000.00 $38.50 Each additional $1,000.00 $9.45 Retail Trade Retail Store: Inventory value cost - not exceeding $1,000.00 $38.50 Each additional $1,000.00 (Maximum cap $7,500.00)$9.45 Filing station, marine/auto/other: 1-4 dispensers $93.00 Each additional dispenser $27.00 Eating place ($57.00 minimum) for each seat $2.70 Drinking place (alcoholic drinks) ($57.00 minimum) for each seat $2.70 Food service-no seats $132.00 Non-Store Retail: Catalog and mail order $132.00 Automatic merchandise machines operator $280.00 Each machine $32.50 Fuel oil dealer (bottled gas)$132.00 LP gas dealer (bottled gas)$132.00 Direct selling - each person/vehicle $132.00 Solicitor/canvasser each Per year $346.50 Each canvasser $115.50 Retail Store NEC: Florist $132.00 Tobacco store $132.00 News dealer / news stand $132.00 Optical goods store $132.00 Miscellaneous Retail Store NEC (Consignment, Pawn)$132.00 Finance, Insurance, Real Estate Depository institution $297.00 Non-depository institution $297.00 Security and commodity brokers/dealers $150.00 Brokers sales agent $37.50 Insurance Insurance carriers $132.00 Insurance agents, broker service $132.00 Insurance sales agent $132.00 Real Estate Real estate operator ($57.00 minimum): Base (1-5 sleeping rooms)$15.75 Each additional room $3.30 Real estate agents and manager $132.00 Real estate sales agent N/A Title abstract ofce $132.00 Land sub dividers and developers $186.50 Holding and other investment ofces $297.00 Village of North Palm Beach | Budget Book 2023 Page 83 Business Tax Continued Classication Fee Services Hotels, rooming houses, etc. ($57.00 minimum): Base (1-5 sleeping rooms)$16.50 Each additional sleeping room $3.30 Personal Services: Laundry, cleaning, garment service $132.00 Coin-operated laundry, dry cleaning $132.00 Operator 1-20 machines $132.00 Each additional machine $6.50 Photographic studio, portrait $132.00 Beauty shop $132.00 Each state licensed operator $37.50 Barber shop $132.00 Each state licensed operator $37.50 Shoe repair shop $132.00 Funeral service $297.00 Additional for ambulance service $186.50 Tax preparation service $132.00 Miscellaneous personal service NEC $132.00 Advertising agency $132.00 Consumer credit reporting/collection $132.00 Mailing, reproduction. Commercial art and stenographic service $132.00 Service to dwelling $132.00 Miscellaneous equipment rental/leasing $132.00 Personnel supply service $132.00 Computer programming, data processing $132.00 Miscellaneous business service NEC $132.00 Business services NEC $132.00 Telemarketing $186.50 Plus each phone $37.50 Auto Service/Repair Auto Rental $132.00 Auto Repair Shop: 2 persons $37.50 3-4 persons $59.50 5-6 persons $110.00 7-10 persons $176.00 11-20 persons $220.00 More than 21 persons $363.00 Car Wash $132.00 Miscellaneous Repair Services Misc. repair services store $132.00 Misc. repair services from a truck $66.00 Misc. repair services with retail store $66.00 Motion Pictures Motion picture production/distributor $132.00 Motion picture theatre/drive-in $275.00 Plus per seat/per space $0.49 Village of North Palm Beach | Budget Book 2023 Page 84 Business Tax Continued Classication Fee Amusement and Recreation Service Dance studios $132.00 Theatrical producers $132.00 Bowling center (1-5 alleys)$132.00 Each additional alley $37.50 Commercial sports $186.50 Physical tness facilities $132.00 Coin operated amusement devices operator $280.00 Plus each machine $32.50 Amusement and recreation services NEC $132.00 Fortune teller-fee charged $1,267.00 No fee charged-contribution $2,205.00 Phrenologist-fee charged $1,487.50 No fee charged-contribution $2,205.00 Health Services Licensed practitioner each $132.00 Nursing and personal care facility $186.50 Hospital $186.50 Medical and dental laboratory $186.50 Home health care $132.00 Miscellaneous health services NEC $132.00 Legal Services Attorneys each $132.00 Educational Services Elementary and secondary school $132.00 Vocational school $132.00 Schools and educational services NEC $132.00 Social Services Individual and family services $132.00 Job training service $132.00 Child care facility (Fla. Statute)$154.00 Family day care (Fla. Statute)$59.50 Community residential home (Fla. Statute)$154.00 Social services NEC $132.00 Membership organizations $132.00 Engineering, Accounting, Research Management Engineering, architectural and surveying-each practitioner $132.00 Residential designer $132.00 Accounting, Auditing and Bookkeeping Services Accounting/bookkeeping service $132.00 Certied public accountant each $132.00 Research, Development and Testing Services Research, development and testing services $132.00 Management and Public Relations Services Management services $132.00 Management consulting services $132.00 Public relation services $132.00 Facility support management services $132.00 Business consulting services NEC $132.00 Village of North Palm Beach | Budget Book 2023 Page 85 Building Department Refund of Building Permit Fees: 1. A maximum of 50% will be refunded. 2. Permit cannot be expired. 3. No-work has occurred or commenced on the project (veried by the building inspector and plan review has processed the application) 4. Request must be in writing, addressed to the Building Ofcial. 5. Plan review fees are not subject to refund. Description Fee Minimum Permit Fee $75.00 Minimum plus plan review fee if applicable Percentage of Valuation Unit Value: 3.68%Up to the rst $10,000.00 plus 1.85%The next $10,000.01 to $100,000.00 plus 0.95%The next $100,000.01 and up or fraction thereof Building Department Plan Review (Not applicable to over-the- counter permits) 25% of permit fee. $25.00 Minimum. Third rejection of plans for the same comment shall incur a fee of four (4) times the plan review portion of the permit fee. Florida State Statues SS 553.80(2)(b) Sub-permit $10.00 applicable to all sub-permits that do not require an independent review Low Voltage Alarm $40.00 per label Surcharge 1% of the permit fee. Minimum of $2. Florida State Statues SS 553.721 Building Code Administrators and Inspectors Fund 1.5% of the permit fee. Minimum of $2. Florida State Statutes SS 468.631 Training Surcharge 1% of the permit fee and/or revision fee. $1 minimum Digitizing Plans $2.20 per page for pages over 11"x17" up to 24"x36" Building Relocation $290.00 Change of Occupancy without work being performed $75.00 Building Demolition $290.00 Construction Trailers $75.00 Re-inspection Fee $75.00, second re-inspection $100, four (4) times the amount of the fee imposed for the rst re- inspection and for each subsequent re-inspection for an uncorrected violation after the second re- inspection. Florida State Statues SS 553.80(2)(c) Unscheduled inspection by special request (subject to availability) $75/hr 1hr min, 2hr Min for after hours, 4hr Min weekends & holidays per inspector or inspection trade. Penalty for commencing work without rst securing a permit or written approval Four (4) times the permit fee, plus $100.00 Administration Fee. (At the discretion of the Building Ofcial) Change of contractor - same location $75.00 plus $25.00 per sub-contractor Village of North Palm Beach | Budget Book 2023 Page 86 Building Department Continued Description Fee Residential Revision Fee After initial submittal, one and two family dwellings, $25.00 plus $10.00 per page. An additional fee of the estimated value of work will be charged for revisions that result in an increase to the original job valuation. Commercial Revision Fee After initial submittal, includes multi-family dwellings, $50.00 plus $10.00 per page. An additional fee of the estimated value of work will be charged for revisions that result in an increase to the original job valuation. Renew or extend permit or application $50.00 Re-issuance Fee (after 180 days of expiration date)30% of original permit fee, $75.00 minimum + plan review fee Temporary Signs or Temporary Tents (Each)$50.00 + plan review and Fire Department Fee if applicable Temporary Certicate of Occupancy Fee $100.00 per pending item Early Power Release (Commercial Projects Only)$100.00 Local Product Approval $250.00 and requires Construction Board of Adjustment and Appeals review and approval Document Research Time & Material Fees after 15 minutes Actual Cost Palm Beach County Impact Fees Palm Beach County Impacts fees are collected by the Village of North Palm Beach. Impact fee credit approval is required at the time of permit application submittal. Open Permit Search (per address)$50.00 Non-Domicile Business Registration $25.00 Village of North Palm Beach | Budget Book 2023 Page 87 Pool & Tennis 1. Programs offered by the Village of North Palm Beach (VNPB) are not taxable; however, rentals are subject to sales tax. The fees shown below do not include sales tax. Rental fees are hourly unless specied. 2. The VNPB reserves the right to change fees at any time with approval from the Village Council. 3. Programs may be offered by independent instructors that are not listed. These programs will be set and collected by the program instructor (sales tax applicable). 4. Non-prot 501C organizations and local schools will be charged at the Resident rate unless otherwise specied. Description Fee Resident Non-Resident  Pool Membership Fees (Annual) Family $450.00 $575.00 Single $275.00 $375.00 Masters (training only)$150.00 $225.00 Summer Single $150.00 $225.00 Summer Family $250.00 $325.00 Pool Fees (Daily) Adult $6.00 $10.00 Child (4 years - 13 years)$4.00 $5.00 Child (3 years & under)$0.00 $0.00 After hours full facility rental (3 hours)$550.00 $650.00 After hours lifeguard (per guard per hour)$35.00 $35.00 Tennis Membership Fees (Annual) Family $925.00 $1,175.00 Single $715.00 $925.00 Junior (17 years & younger)$150.00 $150.00 Junior Tennis Academy $100.00 $100.00 Summer Single $450.00 $550.00 Summer Family $525.00 $625.00 Tennis & Pool Combined Membership Fees (Annual) Single $895.00 $1,170.00 Family $1,245.00 $1,575.00 Tennis Team League Fee (Annual)$785.00 $785.00 Tennis Guest Fees (Daily) Junior (17 years & younger)$8.00 $8.00 Adults (18+)$12.00 $15.00 Village of North Palm Beach | Budget Book 2023 Page 88 Golf Memberships Notes: . All fees shown below (except cart & walking fees) do not include sales tax . The Village of North Palm Beach reserves the right to change fees at any time with approval from the Village Council. . Installment Billing: $150.00 handling fee will be added for this option (60% billed October 1st & 40% billed January 1st). Description Fee Special Offers / NotesResidentNon- Resident Membership Fees Golf Single $3,102.00 $4,452.00 Installment billing option is available for these membership categories only (see note 3 above) Family $5,002.00 $6,352.00 Golf Plus (Golf, Tennis & Pool) Single $3,784.00 $5,400.00 Family $5,982.00 $7,613.00 Juniors 18 years old or younger $400.00 $425.00 Must be 18 years old or younger at time of application acceptance Restricted Single $1,800.00 N/A Allows residents unlimited summer accessFamily$2,200.00 N/A Corporate Corporate $10,750.00 Allows up to four named individuals employed at a company to join under one membership Other Member Only Fees Cart Fees 18 holes $30.00 Cart & Walking fees include sales tax 9 holes $15.00 Walking Fees 18 holes $17.00 9 holes $8.50 Locker Rental Full Locker $150.00 Half Locker $90.00 Pull Cart Storage $150.00 Bag Storage $150.00 Driving Range  Small Bucket $6.00 Medium Bucket $12.00 Large Bucket $18.00 Village of North Palm Beach | Budget Book 2023 Page 89 Golf Walk-In Rates Season Time 18-Hole Rates 9-Hole Rates Weekday Rate Weekend Rate Weekday Rate Weekend Rate Fall Season (Oct. 1, 2022 - Nov. 17, 2022) Morning $85.00 $95.00 $55.00 $60.00 After 12:00pm $75.00 $85.00 $55.00 $60.00 After 2:00pm $60.00 $65.00 $45.00 $45.00 After 4:00pm $55.00 $60.00 $45.00 $45.00 Holiday Season (Nov. 18, 2022 - Dec. 31, 2022) Open to 1:00pm $125.00 $125.00 $65.00 $70.00 After 1:00pm $105.00 $115.00 $60.00 $65.00 After 2:00pm $70.00 $80.00 $50.00 $50.00 After 4:00pm N/A N/A $45.00 $45.00 Peak Season (Jan. 1, 2023 - April 09, 2023) Open to 1:00pm $160.00 $160.00 $95.00 $95.00 After 1:00pm $140.00 $140.00 $80.00 $80.00 After 2:00pm $80.00 $85.00 $65.00 $70.00 After 4:00pm N/A N/A $55.00 $65.00 Spring Season (April 10, 2023 - May 25, 2023) Morning $95.00 $105.00 $60.00 $65.00 After 12:00pm $85.00 $95.00 $55.00 $60.00 After 2:00pm $75.00 $85.00 $50.00 $55.00 After 4:00pm $65.00 $65.00 $45.00 $45.00 Summer Season (May 26 , 2023 - Sep. 30, 2023) Morning $70.00 $75.00 $50.00 $55.00 After 12:00pm $65.00 $65.00 $45.00 $50.00 After 2:00pm $55.00 $55.00 $35.00 $40.00 After 4:00pm / 5:00pm $45.00 $45.00 $35.00 $35.00 Holidays: Memorial Day, Independence Day, Labor Day ¹ Weekday = Monday – Thursday ² Weekend = Friday – Sunday & Holidays 1 2 1 2 Village of North Palm Beach | Budget Book 2023 Page 90 FUND SUMMARIES Village of North Palm Beach | Budget Book 2023 Page 91 All Funds Summary The budget is a plan (both nancially and policy driven) for the accomplishment of goals and objectives identied as being necessary to the purpose of our local government.  As a nancial plan, the budget includes estimates of resources required, tax and non-tax revenues available to support implementation and the number of positions estimated to fulll the levels of service set forth by policy decisions.  In other words, the "budget" is the legal authorization to expend Village funds during the scal year. The Village adopts an annual budget for three (3) funds:  General Fund, Country Club and Stormwater Utility.  The combined budget summary for all funds is presented below. Summary The Village of North Palm Beach is projecting $37.36M of revenue in FY2023, which represents a 12.4% increase over the prior year. Budgeted expenditures are projected to increase by 12.4% or $4.12M to $37.36M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $10M $20M $30M $40M This budget includes funding to maintain current levels of services provided to our residents and funding for the personnel necessary to support existing operations and programs.  The increase in the total budget is primarily related to the following items: An increase in personnel costs related to the following key items: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; and An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel and negotiated increases for union-eligible employees as negotiated in their collective bargaining agreements An anticipated increase in debt service expense associated with entering into additional vehicle lease programs; An increase in reserve/contingency funds to provide for FPE union contract negotiations An increase in the operating transfer to the general capital improvement plan; An increase in the operating transfer to the Country Club for the capital renewal and replacement fund; and An increase in capital outlay expenses at the Country Club for golf related projects. For more information about the major resources, please refer to the "Funding Sources" section. For more information about the changes in expenditures, please refer to the "Departments" section. Village of North Palm Beach | Budget Book 2023 Page 92 The Village’s annual budget includes three funds, and the largest is the General Fund: General Fund – The General Fund is the chief operating fund of the Village and accounts for all of the core services of general government (including ad-valorem taxes) that are not required to be accounted for separately.  Services provided in the General Fund include: Public Safety, Solid Waste, Fleet Maintenance, Recreation, Library, Streets & Stormwater Maintenance, Public Improvements, Planning & Zoning, Code Compliance, Building, and General Administrative Services. Enterprise Funds – Enterprise funds are used to account for operations that are nanced and operated as private businesses. The goal of the Village is that the full cost of operations, maintenance and capital improvements are recovered through user charges / fees / assessments. The Village has two Enterprise Funds: Country Club Fund and the Stormwater Utility Fund. Other funds used by the Village are briey described below. These funds are not considered budgetary funds because they either involve multi-year projects or are funds held in trust for someone else; they are used only for nancial reporting purposes: Special Revenue Funds –These funds account for the proceeds of specic revenue sources that are legally restricted to expenditures for specied purposes. Examples include grants and infrastructure surtax. Capital Project Fund –This fund accounts for nancial resources to be used for the acquisition or construction of major capital facilities or improvements (other than those nanced by proprietary funds) being nanced from general long-term debt, grants, or transfers from other funds. Fiduciary funds - used to account for resources that are held by the government as a trustee or agent for parties outside the government and that cannot be used to support the government’s own programs. The funds in this category are the Village’s Pension Trust Funds and Agency Funds. Revenue by Fund As outlined in the Fund Structure section, revenue collected by the village is directed into different funds. These funds help manage village spending by directing the revenue dedicated to specic activities or objectives to a group of related accounts. By maintaining separate funds, the Village is able to comply with laws that require certain money to be spent for specic purposes.  Basically, a fund provides a distinct accounting mechanism to keep public money designated for different purposes from being commingled. 2023 Revenue by Fund 79.1%79.1% 79.1% 19.6%19.6% 19.6% 1.3%1.3% 1.3% General Fund Country Club Stormwater Fund Village of North Palm Beach | Budget Book 2023 Page 93 Budgeted and Historical 2023 Revenue by Fund MillionsStormwater Fund Country Club General Fund FY2019FY2020FY2021FY2022FY2023$0 $10 $20 $30 $40 General Fund $27,398,697 $28,532,733 $29,137,747 $26,628,407 $29,548,267 11% Country Club $1,407,114 $3,769,909 $6,233,588 $6,096,069 $7,314,880 20% Stormwater Fund $0 $0 $0 $518,112 $500,000 -3.5% Total:$28,805,811 $32,302,643 $35,371,335 $33,242,588 $37,363,147 12.4% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 94 Revenues by Source The Village relies on several funding sources to nance its operations.  These sources include taxes, special assessments, fees, inter-governmental funding and service charges.  Detailed below are the Village's various categories of funding sources along with the description.  Taxes - Includes property (ad-valorem) tax, utility service taxes, sales & use taxes and local business taxes. Permits, Fees, and Special Assessments - Includes franchise fees, building permits and other licenses, permits and fees.  The Stormwater Utility Non-Ad Valorem Assessment is also included in this category. Judgements, Fines and Forfeitures - Includes revenues generated by enforcement and prosecution of municipal ordinances and state statutes.  Information used to project these revenues includes any anticipated ne/penalty increases and historical revenue performance. Intergovernmental Revenue - Intergovernmental revenue consists of revenues that are received from other governmental agencies.  The majority of these revenues consist of State Shared Revenues (Local Government Half- Cent Sales Tax, Municipal Revenue Sharing, and Alcoholic Beverage License Fees).  Other revenues in this category consist of Federal, State and Local Grants and shares of revenue from the county.   Charges for Services - This category includes Country Club user fees, solid waste fees, recreation program activity fees, library program activity fees, ambulance fees, marina fees and other charges for service.  These revenues are prepared based on historical trends and growth projections for each category type.  Food & Beverage - The Village's Country Club restaurant operation is outsourced to Farmer's Table NPB, LLC.  The budgeted revenue is based on the contract information. Miscellaneous Revenue - Key items in this category include interest on investments, rents, insurance proceeds, sales of surplus property, donations and other revenues which cannot be recognized in other classications.   Other Sources - Revenues from other sources include items such as operating transfers, capital lease acquisitions and fund balance appropriations.  These items are evaluated every year and are appropriated only if necessary.    Note: Operating revenues are projected based on historical revenue collections, known rate changes, consumer price index ination and estimated economic factors. A detailed explanation of the major revenue sources and the assumptions used in determining the projections can be found in the Funding Sources section. Village of North Palm Beach | Budget Book 2023 Page 95 Projected 2023 Revenues by Source 61.5%61.5% 61.5% 21.4%21.4% 21.4% 9.3%9.3% 9.3% 4.6%4.6% 4.6% 1.3%1.3% 1.3% 1%1% 1% 0.6%0.6% 0.6% 0.2%0.2% 0.2% Taxes Charges for Services Permits, Fees, and Special Assessments Intergovernmental Revenue Other Sources Food & Beverage Misc Revenues Judgements, Fines and Forfeitures Budgeted and Historical 2023 Revenues by Source MillionsJudgements, Fines and Forfeitures Misc Revenues Food & Beverage Other Sources Intergovernmental Revenue Permits, Fees, and Special Assessments Charges for Services Taxes FY2019FY2020FY2021FY2022FY2023$0 $10 $20 $30 $40 Village of North Palm Beach | Budget Book 2023 Page 96 Revenue Source Taxes $19,308,150 $20,151,694 $20,744,843 $20,791,413 $22,982,970 10.5% Permits, Fees, and Special Assessments $2,752,125 $2,486,139 $2,892,597 $3,038,612 $3,490,500 14.9% Intergovernmental Revenue $1,582,512 $2,057,271 $1,826,787 $1,477,720 $1,730,142 17.1% Charges for Services $3,398,452 $5,542,033 $6,996,442 $6,605,700 $8,011,105 21.3% Judgements, Fines and Forfeitures $81,807 $157,604 $112,877 $88,312 $92,950 5.3% Misc Revenues $1,334,854 $818,735 $530,464 $306,962 $207,930 -32.3% Other Sources $343,299 $1,009,529 $1,956,018 $605,869 $482,550 -20.4% Food & Beverage $4,611 $79,638 $311,307 $328,000 $365,000 11.3% Total Revenue Source:$28,805,811 $32,302,643 $35,371,335 $33,242,588 $37,363,147 12.4% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Expenditures by Fund The General Fund is the primary operating fund of the Village.  All of the Village's nancial activities are accounted for in the General Fund, except for activities for which a compelling reason exists to establish separate accountability.  The General Fund budget is the largest and includes many of the primary services provided to residents, such as police and re protection, recreational activities, solid waste collection, public improvements and administration. 2023 Expenditures by Fund 79.1%79.1% 79.1% 19.6%19.6% 19.6% 1.3%1.3% 1.3% General Fund Country Club Stormwater Fund Village of North Palm Beach | Budget Book 2023 Page 97 Budgeted and Historical 2023 Expenditures by Fund MillionsStormwater Fund Country Club General Fund FY2019FY2020FY2021FY2022FY2023$0 $10 $20 $30 $40 General Fund $25,031,288 $25,938,893 $26,765,685 $26,628,407 $29,548,267 11% Country Club $3,273,883 $3,996,348 $5,635,847 $6,096,069 $7,314,880 20% Stormwater Fund $518,112 $500,000 -3.5% Total:$28,305,171 $29,935,241 $32,401,532 $33,242,588 $37,363,147 12.4% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 98 Expenditures by Function Fund appropriations can be classied into the following functions: General Government - Includes legislative and administrative services provided by the following departments for the benet of the public and the governmental body as a whole:  Village Council, Village Manager, Village Attorney, Village Clerk, Human Resources & Risk Management, Information Technology, Finance and Other General Government. Public Safety -   The public safety services performed by the Village include: police, re rescue and emergency medical services.   Public Works - Includes cost of services for: repair, maintenance and overall appearance of all streets, sidewalks, etc. within the Village; repair, maintenance and overall appearance of village buildings and facilities; maintenance of the Village's eet and providing solid waste collection services to residents and businesses within the Village. Leisure Services - Includes the cost of providing and maintaining cultural and recreational facilities and activities for the benet of residents and visitors, which is provided by the Library and Recreation departments. Community Development - Includes the cost of services to facilitate and stimulate the economic health of the Village through development and redevelopment efforts, which is provided by the Planning/Zoning, Building and Code Compliance departments. Country Club - Includes the cost of providing and maintaining the Country Club facilities and activities for the benet of residents, members and visitors, which is provided by the golf, tennis, pool and restaurant operations.  Note:  For the purposes of the "Expenditure by Function" chart and table below, the Country Club debt service is included in this total. Stormwater Utility - Includes the cost of service for maintenance of the Village's stormwater infrastructure. Debt Service - Annual debt service payments for outstanding loan and capital lease obligations. Note:  For the purposes of the "Expenditures by Function" chart and table below, the total debt service is for the General Fund only.  The Country Club debt service is included in the "Country Club" total. Transfers - Operating transfers from the General Fund to other funds. Reserves - Funds set aside for unanticipated expenditures ( contingencies) or future capital improvements (reserves). Please refer to the "Departments" section for the following information about each department: Organizational Chart; Mission; Goals and Objectives; Accomplishments & New Initiatives; Performance Measures; and Expense Summary Village of North Palm Beach | Budget Book 2023 Page 99 Budgeted Expenditures by Function 32.5%32.5% 32.5% 19.6%19.6% 19.6% 15.3%15.3% 15.3% 10.2%10.2% 10.2% 7.7%7.7% 7.7% 5.1%5.1% 5.1% 4.5%4.5% 4.5% 3.1%3.1% 3.1% 1.3%1.3% 1.3% 0.6%0.6% 0.6% Public Safety Country Club Public Works General Government Leisure Services Debt Service Community Development Transfers Stormwater Utility Reserves Budgeted and Historical Expenditures by Function MillionsReserves Stormwater Utility Transfers Community Development Debt Service Leisure Services General Government Public Works Country Club Public Safety FY2019FY2020FY2021FY2022FY2023$0 $10 $20 $30 $40 Village of North Palm Beach | Budget Book 2023 Page 100 Expenditures General Government $3,265,558 $3,262,340 $3,504,047 $3,428,083 $3,798,696 10.8% Reserves $684,846 $1,358,855 $1,753,325 $185,412 $240,687 29.8% Transfers $405,000 $644,475 $899,280 $1,038,550 $1,162,350 11.9% Community Development $1,542,421 $1,385,314 $1,295,219 $1,746,989 $1,695,667 -2.9% Public Safety $10,055,573 $10,102,249 $10,550,874 $10,517,083 $12,142,010 15.5% Public Works $5,041,643 $5,443,660 $5,456,227 $5,511,446 $5,721,167 3.8% Leisure Services $2,664,684 $2,305,311 $1,709,542 $2,351,797 $2,893,593 23% Debt Service $1,371,563 $1,436,689 $1,597,170 $1,849,047 $1,894,097 2.4% Country Club $3,273,883 $3,996,348 $5,635,847 $6,096,069 $7,314,880 20% Stormwater Utility $518,112 $500,000 -3.5% Total Expenditures:$28,305,171 $29,935,241 $32,401,532 $33,242,588 $37,363,147 12.4% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 101 Expenditures by Expense Type Fund appropriations are classied into four "expense types" (Personnel, Operating, Capital and Debt Service).  This section includes discussion regarding appropriations for the Village's FY 2022/23 Budget by expense type: Personnel - Personnel costs include employee salaries, pension contributions, health care, workers' compensation costs, taxes, etc.  The assumptions used in budgeting these costs are briey described below:  Salaries - Performance based merit increases for non-union personnel are budgeted at an average of 4.0% based on a 0% - 6% scale.  Salary increases for union eligible employees (FPE, PBA and IAFF) are budgeted in accordance with the merit increases as negotiated in their collective bargaining agreements. Retirement - For the purpose of creating the 2022/23 budget, the estimated annual required employer contributions are listed below.  The actual gures will be based on asset returns, actuarial experience and the results of collective bargaining.  All budgeted plan contributions are outlined below: General Employee Pension Plan - Employer Contribution (15%); Employee Contribution (6%) Police and Fire Pension Plan - Employer Contribution (12%); Employee Contribution (Police = 8.5%; Fire = 7.5%) Mission Square Retirement 401a Plan - Employer Contribution (15%); Employee Contribution (3%, 5%, 10% or 15%) Health Insurance - Budgeted at the employee level for the cost provided by the insurance carrier based on type of coverage. FICA - This item is budgeted at 7.65% of total estimated payroll. Workers' Compensation - This item is budgeted at the employee level for the cost provided by the insurance carrier based on type of position. Operating Costs - Includes department operating costs (supplies, materials and other consumable items related to duties or function of the department).  The following items are also categorized as operating costs for reporting purposes:  reserves & contingencies and transfers to other funds. Department Operating Costs - Appropriations for each department are budgeted based on past history and the needs of the department.  Some of the items included in this category are:  professional services and contracts, utilities, repairs and maintenance, fuel, operating supplies, rental agreements, software licensing, general ofce supplies, training costs, etc. Reserves & Contingencies - During the budget process, reserves are set aside to accommodate unanticipated expenditures.  Hurricane expense, which is not a budgetary expense, is also recorded in the reserve category as the expense is incurred. The General Fund includes a contingency of $240,682 to address the FPE Union contract negotiations. The Country Club includes a reserve in the amount of $174,000 as a contribution to the Country Club renewal and replacement fund, which will be used to nance the repair and replacement of capital assets at the clubhouse. Transfers - Operating transfers from the General Fund to other funds as discussed and approved by Village Council during the budget process.  The FY2023 General Fund budget includes the following transfers to other funds: Transfer to the Capital Projects fund for general fund CIP items ($679,800); and Transfer to the Country Club ($482,550) to provide funding for the tennis & pool operations and the renewal and replacement fund for the repair and replacement of capital assets at the Clubhouse. Village of North Palm Beach | Budget Book 2023 Page 102 Capital Outlay - Capital needs and resource availability are assessed annually through a capital planning process that results in a ve-year capital plan.  The ve-year capital plan includes: the cost to furnish and maintain capital facilities and equipment, such as roadways, parks, drainage systems and other valuable infrastructure; and the cost of new and replacement xed assets, such as vehicles, equipment, etc. Those items deemed necessary are funded in the respective department's budget; the remaining items are deferred to future years.  For FY 2022/23, a total of  $1,028,000 is budgeted as capital outlay ($508,000 in the Country Club fund, $20,000 in the General Fund and $500,000 in the Stormwater Utility Fund).  For the remaining capital items, separate Village Council actions will be brought forward to appropriate any anticipated funding during Fiscal Year 2023. Debt Service - Debt service payments are the series of payments of principal and interest required on a debt over the scal year. The budgeted amount is based on the amortization schedule for each debt service instrument. General Fund - The General Fund has one loan obligation and several capital lease agreements for the purpose of nancing the purchase of vehicles. Country Club - The Country Club has one loan obligation and one inter-fund loan outstanding. Please refer to the "Departments" section for the following information about each department: Organizational Chart; Mission; Goals and Objectives; Accomplishments & New Initiatives; Performance Measures; and Expense Summary Budgeted Expenditures by Expense Type 55.3%55.3% 55.3% 35.7%35.7% 35.7% 6.2%6.2% 6.2% 2.8%2.8% 2.8% Personnel Services Operating Expenses Debt Service Capital Outlay Village of North Palm Beach | Budget Book 2023 Page 103 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Debt Service Operating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $10 $20 $30 $40 Village of North Palm Beach | Budget Book 2023 Page 104 Expense Objects Personnel Services $17,041,784 $17,294,911 $17,979,094 $18,800,714 $20,671,867 10% Total Personnel Services:$17,041,784 $17,294,911 $17,979,094 $18,800,714 $20,671,867 10% Operating Expenses Professional Services $4,087,656 $4,142,342 $4,382,091 $4,905,755 $5,048,921 2.9% Accounting and Auditing $30,935 $34,555 $40,860 $38,000 $42,000 10.5% Charge Card Fee Expense $50,302 $124,411 $173,158 $162,700 $177,586 9.1% Other $275,033 $224,697 $187,073 $401,284 $557,787 39% Investigations $1,208 $2,040 $1,540 $4,500 $11,000 144.4% Travel and Per Diem $22,763 $13,074 $10,803 $53,708 $59,758 11.3% Communication Services $3,589 $1,081 $1,442 $1,450 $500 -65.5% Freight and Postage Services $24,618 $25,905 $28,044 $28,200 $28,700 1.8% Utility Services $913,030 $895,183 $980,445 $1,065,219 $1,164,841 9.4% Rentals & Leases $36,226 $40,891 $31,074 $39,807 $39,500 -0.8% Insurance $282,736 $317,406 $444,330 $433,440 $474,432 9.5% Repairs & Maintenance $724,939 $725,630 $795,784 $802,736 $1,318,956 64.3% Printing and Binding $11,101 $20,556 $14,004 $15,675 $20,133 28.4% Promotional Activities $90,255 $112,482 $138,501 $154,805 $168,450 8.8% Ofce Supplies $191,773 $157,931 $127,736 $127,450 $221,470 73.8% Road Materials and Supplies $4,795 $8,480 $10,353 $8,000 $10,000 25% Operating Supplies $1,201,194 $1,486,367 $1,460,117 $1,634,300 $2,256,546 38.1% Books, Publications, Subscriptions and Memberships $38,789 $35,097 $42,592 $48,553 $48,601 0.1% Training $90,145 $90,770 $97,470 $151,594 $150,964 -0.4% Program Expense $227,782 $104,705 $178,954 $315,300 $372,999 18.3% Transfers $405,000 $644,475 $899,280 $1,038,550 $1,162,350 11.9% Total Operating Expenses:$8,713,868 $9,208,076 $10,045,650 $11,431,026 $13,335,494 16.7% Capital Outlay Other Capital $343,299 $1,008,489 $1,682,018 $0 $0 0% Buildings/Infrastructure $360,296 $227,818 $347,311 $698,112 $1,000,000 43.2% Machinery and Equipment $43,512 $325,570 $316,599 $30,000 $28,000 -6.7% Total Capital Outlay:$747,107 $1,561,876 $2,345,928 $728,112 $1,028,000 41.2% Debt Service Debt Service $1,802,412 $1,870,378 $2,030,859 $2,282,736 $2,327,786 2% Total Debt Service:$1,802,412 $1,870,378 $2,030,859 $2,282,736 $2,327,786 2% Total Expense Objects:$28,305,171 $29,935,241 $32,401,532 $33,242,588 $37,363,147 12.4% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 105 General Fund The General Fund is the chief operating fund of the Village and accounts for all of the core services of the general government (including ad- valorem taxes) that are not required to be accounted for separately.  Services provided in the General Fund include:  Public Safety, Solid Waste, Fleet Maintenance, Recreation, Library, Streets & Stormwater Maintenance, Public Improvements, Planning & Zoning, Code Compliance, Building and General Administrative Services. Summary The Village of North Palm Beach is projecting $29.55M of revenue in FY2023, which represents a 11% increase over the prior year. Budgeted expenditures are projected to increase by 11% or $2.92M to $29.55M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $10M $20M $30M $40M The total increase in the General Fund was primarily related to increased debt service for new vehicle leases, an increase in personnel costs, an increase in contingency funds and an increase in transfers to other funds.  Additional detailed narrative and illustrations are provided further within this document. Village of North Palm Beach | Budget Book 2023 Page 106 Revenues by Source Much of the General Fund is supported by tax revenues.  Details on the major revenue sources are provided in the "Funding Sources" section of this document. Projected 2023 Revenues by Source 77.8%77.8% 77.8% 10.1%10.1% 10.1% 5.9%5.9% 5.9% 5.2%5.2% 5.2% 0.7%0.7% 0.7% 0.3%0.3% 0.3% Taxes Permits, Fees, and Special Assessments Intergovernmental Revenue Charges for Services Misc Revenues Judgements, Fines and Forfeitures Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Other Sources Judgements, Fines and Forfeitures Misc Revenues Charges for Services Intergovernmental Revenue Permits, Fees, and Special Assessments TaxesFY2019 FY2020FY2021FY2022FY20230 5 10 15 20 25 30 35 Village of North Palm Beach | Budget Book 2023 Page 107 Revenue Source Taxes $19,308,150 $20,151,694 $20,744,843 $20,791,413 $22,982,970 10.5% Permits, Fees, and Special Assessments $2,752,125 $2,486,139 $2,892,597 $2,520,500 $2,990,500 18.6% Intergovernmental Revenue $1,582,512 $2,057,271 $1,826,787 $1,477,720 $1,730,142 17.1% Charges for Services $2,111,817 $1,874,255 $1,367,896 $1,458,500 $1,550,075 6.3% Judgements, Fines and Forfeitures $81,807 $157,604 $112,877 $88,312 $92,950 5.3% Misc Revenues $1,218,986 $796,241 $510,730 $291,962 $201,630 -30.9% Other Sources $343,299 $1,009,529 $1,682,018 $0 $0 0% Total Revenue Source:$27,398,697 $28,532,733 $29,137,747 $26,628,407 $29,548,267 11% NameName FY2019 Actual: YTD FY2019 Actual: YTD FY2020 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2022 Budget: Adopted FY2023 Budgeted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Expenditures by Function Departments within the General Fund provide core community services such as public safety, parks and recreation, library services, and solid waste collection, as well as vital support functions such as administration, nance, information technology, legal, and human resources. These core services are primarily supported by major revenue sources that include property tax, utility taxes and franchise fees. The Village's Fiscal Year 2023 Adopted Budget reects General Fund expenditures totaling $29.55M, which is an increase of $2.92M or 11.0 percent from the Fiscal Year 2022 Adopted Budget. Details on the total change in the General Fund expenditures can be found within each department's details in the "Departments" section of this document. Budgeted Expenditures by Function 41.1%41.1% 41.1% 19.4%19.4% 19.4% 12.9%12.9% 12.9% 9.8%9.8% 9.8% 6.4%6.4% 6.4% 5.7%5.7% 5.7% 3.9%3.9% 3.9% 0.8%0.8% 0.8% Public Safety Public Works General Government Leisure Services Debt Service Community Development Transfers Reserves Village of North Palm Beach | Budget Book 2023 Page 108 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Reserves Transfers Community Development Debt Service Leisure Services General Government Public Works Public SafetyFY2019FY2020FY20 21FY2022FY20230 5 10 15 20 25 30 35 Expenditures General Government $3,265,558 $3,262,340 $3,504,047 $3,428,083 $3,798,696 10.8% Reserves $684,846 $1,358,855 $1,753,325 $185,412 $240,687 29.8% Transfers $405,000 $644,475 $899,280 $1,038,550 $1,162,350 11.9% Community Development $1,542,421 $1,385,314 $1,295,219 $1,746,989 $1,695,667 -2.9% Public Safety $10,055,573 $10,102,249 $10,550,874 $10,517,083 $12,142,010 15.5% Public Works $5,041,643 $5,443,660 $5,456,227 $5,511,446 $5,721,167 3.8% Leisure Services $2,664,684 $2,305,311 $1,709,542 $2,351,797 $2,893,593 23% Debt Service $1,371,563 $1,436,689 $1,597,170 $1,849,047 $1,894,097 2.4% Total Expenditures:$25,031,288 $25,938,893 $26,765,685 $26,628,407 $29,548,267 11% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 109 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (61.9%)Personnel Services (61.9%) Personnel Services (61.9%) Operating Expenses (31.7%)Operating Expenses (31.7%) Operating Expenses (31.7%) Debt Service (6.4%)Debt Service (6.4%) Debt Service (6.4%) Capital Outlay (0.07%)Capital Outlay (0.07%) Capital Outlay (0.07%) Budgeted and Historical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Debt Service Operating Expenses Personnel ServicesFY2019FY2020FY2021FY2022 FY20230 5 10 15 20 25 30 35 Village of North Palm Beach | Budget Book 2023 Page 110 Expense Objects Personnel Services $16,495,696 $16,317,075 $16,287,538 $16,757,294 $18,281,338 9.1% Total Personnel Services:$16,495,696 $16,317,075 $16,287,538 $16,757,294 $18,281,338 9.1% Operating Expenses Professional Services $2,861,767 $2,454,812 $2,488,318 $2,939,340 $2,959,522 0.7% Accounting and Auditing $24,835 $28,255 $33,560 $31,000 $35,000 12.9% Charge Card Fee Expense $24,945 $33,082 $22,959 $18,200 $21,200 16.5% Other $264,449 $217,097 $169,082 $284,784 $362,284 27.2% Investigations $1,208 $2,040 $1,540 $4,500 $11,000 144.4% Travel and Per Diem $21,503 $12,667 $10,803 $49,608 $52,758 6.3% Communication Services $3,589 $310 $624 $600 $0 -100% Freight and Postage Services $23,825 $24,745 $26,106 $26,800 $26,850 0.2% Utility Services $697,935 $677,923 $677,362 $730,619 $810,141 10.9% Rentals & Leases $36,226 $40,891 $30,755 $39,307 $38,500 -2.1% Insurance $255,701 $289,267 $422,582 $408,440 $449,432 10% Repairs & Maintenance $573,547 $583,509 $420,899 $596,086 $968,056 62.4% Printing and Binding $9,321 $18,985 $10,613 $12,675 $17,133 35.2% Promotional Activities $86,581 $99,804 $110,686 $113,055 $130,200 15.2% Ofce Supplies $179,402 $146,488 $109,608 $109,350 $205,370 87.8% Road Materials and Supplies $4,795 $8,480 $10,353 $8,000 $10,000 25% Operating Supplies $972,487 $1,176,139 $1,036,491 $1,180,800 $1,622,866 37.4% Books, Publications, Subscriptions and Memberships $35,814 $31,049 $38,423 $39,953 $41,801 4.6% Training $83,216 $88,880 $96,125 $141,399 $138,269 -2.2% Program Expense $220,778 $81,017 $109,938 $239,000 $290,100 21.4% Transfers $405,000 $644,475 $899,280 $1,038,550 $1,162,350 11.9% Total Operating Expenses:$6,786,926 $6,659,915 $6,726,107 $8,012,066 $9,352,832 16.7% Capital Outlay Other Capital $343,299 $1,008,489 $1,682,018 $0 $0 0% Buildings/Infrastructure $0 $227,818 $279,555 $0 $0 0% Machinery and Equipment $33,805 $288,909 $193,297 $10,000 $20,000 100% Total Capital Outlay:$377,104 $1,525,215 $2,154,870 $10,000 $20,000 100% Debt Service Debt Service $1,371,563 $1,436,689 $1,597,170 $1,849,047 $1,894,097 2.4% Total Debt Service:$1,371,563 $1,436,689 $1,597,170 $1,849,047 $1,894,097 2.4% Total Expense Objects:$25,031,288 $25,938,893 $26,765,685 $26,628,407 $29,548,267 11% NameName FY2019 Actual: YTD FY2019 Actual: YTD FY2020 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2022 Budget: Adopted FY2023 Budgeted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 111 Fund Balance The Village’s actual fund balances as of October 01, 2021 are shown below . The actual fund balances for scal year 2021-22 will be available upon completion of the Village’s annual audit in early 2023. The reserves shown are based on conservative revenue estimates and one hundred percent (100%) of the budgeted expenditures being expended. Projections Restricted Assigned Nonspendable Unassigned FY2018 FY2019 FY2020 FY2021 FY2022 $0 $5M $10M $15M $20M Village of North Palm Beach | Budget Book 2023 Page 112 Country Club The Country Club is an Enterprise Fund used to account for operations of the Village’s Golf & Country Club, where the costs of providing goods and services to the general public on a continuing basis are primarily nanced or recovered through user charges. The Country Club accounts for the following operations: Country Club Administration, Clubhouse Grounds, Golf, Tennis, Pool and Food & Beverage. Summary The Village of North Palm Beach is projecting $7.31M of revenue in FY2023, which represents a 20% increase over the prior year. Budgeted expenditures are projected to increase by 20% or $1.22M to $7.31M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2M $4M $6M $8M The increase in the Country Club is primarily due to the increase in the number of part-time positions necessary for the operation, an increase in capital outlay for several golf projects on the golf course, an increase in several maintenance contracts and an increase in reserves to continue funding the renewal and replacement fund for the Country Club. Additional detailed narrative and illustrations are provided further within this document. Village of North Palm Beach | Budget Book 2023 Page 113 Revenues by Source The primary revenue source for the Country Club is user fees.  Most of the fees for Fiscal Year 2023 were increased based on market analysis.  The fee schedule is located in the "Budget Overview" section of this document. Projected 2023 Revenues by Source 88.3%88.3% 88.3% 6.6%6.6% 6.6% 5%5% 5% 0.09%0.09% 0.09% Charges for Services Other Sources Food & Beverage Misc Revenues Budgeted and Historical 2023 Revenues by Source MillionsMisc Revenues Food & Beverage Other Sources Charges for Services FY2019FY2020FY2021FY2022FY2023$0 $2 $4 $6 $8 Village of North Palm Beach | Budget Book 2023 Page 114 Revenue Source Charges for Services $1,286,635 $3,667,778 $5,628,546 $5,147,200 $6,461,030 25.5% Misc Revenues $115,868 $22,494 $19,734 $15,000 $6,300 -58% Other Sources $0 $0 $274,000 $605,869 $482,550 -20.4% Food & Beverage $4,611 $79,638 $311,307 $328,000 $365,000 11.3% Total Revenue Source:$1,407,114 $3,769,909 $6,233,588 $6,096,069 $7,314,880 20% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 115 Expenditures by Function As reected in this chart, golf is the primary operation in the Country Club Budget. Details on the total change in the Country Club expenditures can be found within each department's details in the "Departments" section of this document. Country Club Expenditures by Function Golf (58.36%) Tennis (12.64%) Clubhouse Grounds (8.62%) Pool (6.16%) Debt Service (5.93%) Club Administration (5.29%) Reserves (2.38%) Non-Departmental (0.34%) Food & Beverage (0.27%) Expenditures by Function Expenditures Country Club Golf $2,624,008 $2,870,903 $3,378,459 $3,509,129 $4,269,078 21.7% Pool $0 $0 $363,820 $359,042 $450,392 25.4% Tennis $0 $0 $651,453 $814,539 $924,737 13.5% Food & Beverage $23,943 $31,318 $13,659 $15,000 $20,000 33.3% Club Administration $92,188 $251,938 $315,233 $326,603 $387,199 18.6% Clubhouse Grounds $75,859 $380,362 $457,786 $513,067 $630,782 22.9% Non- Departmental $27,035 $28,139 $21,748 $25,000 $25,000 0% Debt Service $430,850 $433,689 $433,689 $433,689 $433,689 0% Reserves $0 $0 $0 $100,000 $174,003 74% Total Country Club:$3,273,883 $3,996,348 $5,635,847 $6,096,069 $7,314,880 20% Total Expenditures:$3,273,883 $3,996,348 $5,635,847 $6,096,069 $7,314,880 20% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 116 Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (54.4%)Operating Expenses (54.4%) Operating Expenses (54.4%) Personnel Services (32.7%)Personnel Services (32.7%) Personnel Services (32.7%) Capital Outlay (6.9%)Capital Outlay (6.9%) Capital Outlay (6.9%) Debt Service (5.9%)Debt Service (5.9%) Debt Service (5.9%) Budgeted and Historical Expenditures by Expense Type MillionsDebt Service Capital Outlay Personnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $2 $4 $6 $8 Village of North Palm Beach | Budget Book 2023 Page 117 Expense Objects Personnel Services $546,089 $977,836 $1,691,556 $2,043,420 $2,390,529 17% Total Personnel Services:$546,089 $977,836 $1,691,556 $2,043,420 $2,390,529 17% Operating Expenses Professional Services $1,225,889 $1,687,529 $1,893,773 $1,966,415 $2,089,399 6.3% Accounting and Auditing $6,100 $6,300 $7,300 $7,000 $7,000 0% Charge Card Fee Expense $25,357 $91,329 $150,199 $144,500 $156,386 8.2% Other $10,583 $7,600 $17,992 $116,500 $195,503 67.8% Travel and Per Diem $1,260 $407 $0 $4,100 $7,000 70.7% Communication Services $0 $771 $818 $850 $500 -41.2% Freight and Postage Services $793 $1,159 $1,938 $1,400 $1,850 32.1% Utility Services $215,095 $217,260 $303,083 $334,600 $354,700 6% Rentals & Leases $0 $0 $319 $500 $1,000 100% Insurance $27,035 $28,139 $21,748 $25,000 $25,000 0% Repairs & Maintenance $151,392 $142,121 $374,885 $206,650 $350,900 69.8% Printing and Binding $1,780 $1,571 $3,391 $3,000 $3,000 0% Promotional Activities $3,673 $12,677 $27,815 $41,750 $38,250 -8.4% Ofce Supplies $12,370 $11,443 $18,128 $18,100 $16,100 -11% Operating Supplies $228,707 $310,228 $423,626 $453,500 $633,680 39.7% Books, Publications, Subscriptions and Memberships $2,975 $4,048 $4,169 $8,600 $6,800 -20.9% Training $6,929 $1,890 $1,346 $10,195 $12,695 24.5% Program Expense $7,004 $23,688 $69,016 $76,300 $82,899 8.6% Total Operating Expenses:$1,926,942 $2,548,161 $3,319,543 $3,418,960 $3,982,662 16.5% Capital Outlay Buildings/Infrastructure $360,296 $0 $67,756 $180,000 $500,000 177.8% Machinery and Equipment $9,707 $36,661 $123,302 $20,000 $8,000 -60% Total Capital Outlay:$370,003 $36,661 $191,059 $200,000 $508,000 154% Debt Service Debt Service $430,850 $433,689 $433,689 $433,689 $433,689 0% Total Debt Service:$430,850 $433,689 $433,689 $433,689 $433,689 0% Total Expense Objects:$3,273,883 $3,996,348 $5,635,847 $6,096,069 $7,314,880 20% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 118 Fund Balance The Village’s actual fund balances as of October 01, 2021 are shown below . The actual fund balances for scal year 2021-22 will be available upon completion of the Village’s annual audit in early 2023. The reserves shown are based on conservative revenue estimates and one hundred percent (100%) of the budgeted expenditures being expended. The signicant decline in the 2020 fund balance was largely due to the Country Club Clubhouse construction and golf course renovation projects.  The closure of both facilities disrupted the Country Club's ability to deliver services and resulted in signicant revenue loss for the Country Club.  The increase in 2021 was primarily due to the transfer of pool and tennis assets with a net book value of $3.25 million from the General Fund. Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 $0 $1M $2M $3M $-1000000 $4M Village of North Palm Beach | Budget Book 2023 Page 119 Stormwater Fund The Village implemented a Stormwater Management Utility Assessment in Fiscal Year 2022, which is levied as a non-ad valorem assessment on the annual property tax bill using the Uniform Method of Collection as authorized by the State of Florida in Florida Statute 403.0893. The Village established a Stormwater Management Utility Fund as an enterprise fund into which all revenues from the Stormwater Management Utility Assessments, grants, and other funding sources are deposited and expenditures relating to the stormwater management system are paid. Summary The Village of North Palm Beach is projecting $500K of revenue in FY2023, which represents a 3.5% decrease over the prior year. Budgeted expenditures are projected to decrease by 3.5% or $18.11K to $500K in FY2023. Actual Revenue Source Budgeted Revenue Source Budgeted Expenditures FY2021 FY2022 FY2023 $0 $100K $200K $300K $400K $500K $600K The decrease in this fund is primarily due to the reduction in the total number of properties included in the assessment roll. Revenue by Fund The amount of the Stormwater Management Utility Assessment is based on the estimated amount of stormwater runoff generated by impervious surfaces located on parcels of real property within the Village (based on land use type). Each Equivalent Residential Unit (ERU) is  assessed at a rate of $7.78/month or $93.36/year. It is estimated that the Village will collect $500,000 from the Stormwater Management Utility Assessments for Fiscal Year 2023. Stormwater Fund STORMWATER UTILITY FEE $518,112 $500,000 -3.5% Total Stormwater Fund:$0 $518,112 $500,000 -3.5% Name FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 120 Expenditures by Fund Expenditures in the Stormwater Management Utility Fund involve neighborhood drainage improvements throughout the Village. For FY 2023, these include swale preservation, street cleaning, storm drain cleaning and the development of a Stormwater Master Plan that will identify projects necessary to improve water quality, ensure that the system functions adequately and addresses the impacts of sea-level rise. Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlay (100%)Capital Outlay (100%) Capital Outlay (100%) Expense Objects Capital Outlay Stormwater Utility STORMWATER DRAINAGE SYSTEM $518,112 $500,000 -3.5% Total Stormwater Utility:$518,112 $500,000 -3.5% Total Capital Outlay:$518,112 $500,000 -3.5% Total Expense Objects:$518,112 $500,000 -3.5% Name FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 121 Fund Balance The Stormwater Fund was new for scal year 2022.  The actual fund balances for scal year 2021-22 will be available upon completion of the Village’s annual audit in early 2023. There are no reserves shown since the budget was based on conservative revenue estimates and one hundred (100%) of the budgeted expenditures being expended. Projections Fund Balance FY2022 $0 Village of North Palm Beach | Budget Book 2023 Page 122 FUNDING SOURCES Village of North Palm Beach | Budget Book 2023 Page 123 Ad Valorem Taxes Summary The primary source of funds for most cities in Florida is property taxes.  Property taxes are an ad valorem tax, meaning they are allocated to each property according to its value.  The Palm Beach County Property Appraiser establishes the value of each property and the exemptions allowed, resulting in an assessed, or taxable, value.  The Village Council establishes the millage rate which is applied against these values to generate the Ad Valorem Taxes for the Village.    Fiscal Year 2023: Ad Valorem Taxes account for 53% of the Village's overall budget and 67% of the General Fund budget, making this the single largest revenue line item for the Village.  Millage Options: For Fiscal Year 2022/23, the taxable property value increased from $2.63 billion to $2.96 billion (this includes $13.14 million in new construction). Based on the nal taxable value and current legislation, the millage options, with respect to voting and advertising requirements, are discussed in the following paragraphs.  As per current tax law (FS 200.185), the Village is required to follow these procedures for FY 2022/23 when setting its millage rate: $6.2648 Mils (Rolled-Back Rate):  A simple majority is all that is required to approve the rolled-back millage rate of $6.2648 or less.  The rolled-back rate is the rate required to produce the same amount of ad valorem tax revenues this year as the previous year, excluding the effect of new construction.  The typical example is that as assessments increase, the millage rate decreases proportionately to equalize the revenues. $6.2649 - $7.0148 Mils (Majority Vote Maximum Millage Rate):  A simple majority vote is also all that is required to approve a rate above the rolled-back rate, up to $7.0148 mils (This rate is calculated by adjusting the rolled-back rate by the growth in Florida per capita personal income).  However, since this is higher than the rolled-back rate, it must be advertised as a tax increase. $7.0149 - $7.7163 Mils (Two-Thirds Vote Maximum Millage Rate):  A super majority vote is required to increase the millage rate by up to 110% of the majority vote maximum rate. $7.7164 - $10.0000 Mils (Unanimous Vote Maximum Millage Rate):  A unanimous vote is required to increase the millage rate by more than 110% of the majority vote maximum rate.  However, this is subject to an overall legal ceiling for municipalities of 10 mils. The Village Council established the millage rate at $7.0000 mils for FY 2022/23, which is 11.74% above the FY 2023 Rolled-Back Rate of $6.2648 Mils and 0.71% lower than the FY 2022 millage rate of $7.0500 mils.  At the millage rate of $7.0000 mils, the gross ad valorem tax revenue is $20.76 million; however, due to discounts for prompt payment, state law requires that only 95% of the gross taxes be budgeted as revenue - equating to $19,719,991.  The formula is shown below: $2,965,412,110 2023 Gross Taxable Value  x .00700 Multiplied by approved millage rate per $1,000 $20,757,885 Equals FY 2023 Estimated Ad Valorem Taxes x 95.00%Multiplied by FY 2023 Anticipated Collection Rate $19,719,991 Equals FY 2023 Budgeted Ad Valorem Taxes Note:  Charts showing the Village's Gross Taxable Values and Adopted Millage Rates for the past ten years are included below. Village of North Palm Beach | Budget Book 2023 Page 124 19,719,991 $2,104 ,414 (11.95% vs. prior year) Ad Valorem Taxes Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 5M 10M 15M 20M 25M Revenue by Fund 2023 Revenue by Fund General Fund (100%)General Fund (100%) General Fund (100%) Village of North Palm Beach | Budget Book 2023 Page 125 Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund FY2019FY2020FY2021FY2022FY2023$0 $5 $10 $15 $20 $25 General Fund AD VALOREM TAXES $16,185,283 $16,991,314 $17,629,392 $17,615,577 $19,719,991 11.9% Total General Fund:$16,185,283 $16,991,314 $17,629,392 $17,615,577 $19,719,991 11.9% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 126 Village of North Palm Beach - Gross Taxable Values Dollars ($)Gross Taxable Values - 10 Year History $1,486,295,612$1,486,295,612 $1,486,295,612 $1,609,188,844$1,609,188,844 $1,609,188,844 $1,848,041,694$1,848,041,694 $1,848,041,694 $2,237,340,441$2,237,340,441 $2,237,340,441 $2,437,532,823$2,437,532,823 $2,437,532,823 $2,630,171,984$2,630,171,984 $2,630,171,984 $2,965,412,110$2,965,412,110 $2,965,412,110 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 0 500,000,000 1,000,000,000 1,500,000,000 2,000,000,000 2,500,000,000 3,000,000,000 3,500,000,000 Village of North Palm Beach Millage Rate History Dollars ($)Millage Rate - 10 Year History $6.9723$6.9723 $6.9723 $6.8731$6.8731 $6.8731 $7.3300$7.3300 $7.3300 $7.3300$7.3300 $7.3300 $7.3300$7.3300 $7.3300 $7.3300$7.3300 $7.3300 $7.5000$7.5000 $7.5000 $7.5000$7.5000 $7.5000 $7.5000$7.5000 $7.5000 $7.0500$7.0500 $7.0500 $7.0000$7.0000 $7.0000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 7 7 7 7 7 7 7 8 8 Village of North Palm Beach | Budget Book 2023 Page 127 Utility Service Taxes Summary Utility taxes are levied on consumer consumption of utility services provided in the Village.  The tax is levied as a percentage of gross receipts.  The estimates are prepared based on past experience and information received from the utility companies: Electric utility tax - The rate is set at 10% of electric sales generated by Florida Power & Light (FPL); Water utility tax - The rate is 10% of water service sales generated by the Seacoast Utility Authority; Telecommunication tax - As of 2001, Communication Service Tax (CST) replaced Telecommunications Utility Service Tax, Telecommunications Franchise Fees and Cable TV Franchise Fees.  The CST is charged at the maximum rate of 5.22% on all local telephone service through all providers on phone calls originating within the Village and terminating within the state.  The CST is collected and distributed by the State of Florida.  Revenue estimates are projected by the state to be used by local agencies during budget preparation. Gas tax - The rate is 10% of natural gas sales.   2 ,669,753 $71,798 (2.76% vs. prior year) Fiscal Year 2023: Utility Taxes account for 7.15% of the Village's overall budget and 9.04% of the General Fund budget. Utility Service Taxes Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k 2,500k 3,000k Village of North Palm Beach | Budget Book 2023 Page 128 Revenue by Fund 2023 Revenue by Fund General Fund (100%)General Fund (100%) General Fund (100%) Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 $2.5 $3 Village of North Palm Beach | Budget Book 2023 Page 129 General Fund ELECTRIC UTILITY TAX $1,295,652 $1,341,427 $1,347,482 $1,400,000 $1,350,000 -3.6% TELECOMMUNICATION TAX $743,173 $718,255 $675,133 $681,955 $719,753 5.5% WATER UTILITY TAX $407,846 $417,281 $427,220 $423,000 $500,000 18.2% GAS & PROPANE UTILITY TAX $75,283 $81,129 $89,340 $93,000 $100,000 7.5% Total General Fund:$2,521,955 $2,558,092 $2,539,175 $2,597,955 $2,669,753 2.8% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 130 Sales & Use Taxes Summary Gasoline taxes are collected at the state level and distributed by formula to cities and counties. The estimates are prepared based on information provided by the Florida Department of Revenue and Palm Beach County. 303,226 $15,345 (5.33% vs. prior year) Fiscal Year 2023: Sales & Use Taxes account for 0.81% of the Village's overall budget and 1.03% of the General Fund budget. Sales & Use Taxes Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 50k 100k 150k 200k 250k 300k 350k Village of North Palm Beach | Budget Book 2023 Page 131 Revenue by Fund 2023 Revenue by Fund General Fund (100%)General Fund (100%) General Fund (100%) Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund FY2019FY2020FY2021FY2022FY2023$0 $0.05 $0.1 $0.15 $0.2 $0.25 $0.3 $0.35 Village of North Palm Beach | Budget Book 2023 Page 132 General Fund LOCAL OPTION GAS TAX TR.$209,801 $187,304 $194,613 $197,058 $208,035 5.6% MOTOR FUEL GAS TAX $97,329 $86,124 $88,620 $90,823 $95,191 4.8% Total General Fund:$307,130 $273,428 $283,233 $287,881 $303,226 5.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 133 Local Business Taxes Village-issued local business tax receipts are required of all businesses operating within the village limits.  The specic fee varies depending on the nature of the business.  Revenue from occupational licenses uctuates with the village's overall economic well-being and its population growth. 290,000 $0 (0.00% vs. prior year) Fiscal Year 2023: Local Business Taxes account for 0.78% of the Village's overall budget and 0.98% of the General Fund budget. Local Business Taxes Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k Village of North Palm Beach | Budget Book 2023 Page 134 Revenue by Fund 2023 Revenue by Fund General Fund (100%)General Fund (100%) General Fund (100%) Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund FY2019FY2020FY2021FY2022FY2023$0 $0.1 $0.2 $0.3 $0.4 Village of North Palm Beach | Budget Book 2023 Page 135 General Fund BUSINESS TAX RECEIPTS $286,577 $320,553 $291,944 $285,000 $285,000 0% BUSINESS TAX RECEIPTS PENALTY $7,206 $8,307 $1,099 $5,000 $5,000 0% Total General Fund:$293,783 $328,860 $293,043 $290,000 $290,000 0% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 136 Franchise Fees Summary Franchise fees are charges to service providers for an exclusive/nonexclusive right to operate within the municipal boundaries of the Village.  The charge is levied on a percentage of gross receipts basis.  The estimates are based on past experience.  The Village has the following franchise fees: Electric franchise fees - A thirty-year franchise (established by Ordinance No. 14-80) on July 10,1980 for thirty years) was amended on August 28, 2008 (Ordinance 2008-09).  The new agreement requires Florida Power & Light (FPL) to pay a franchise fee of 5.9% from sales of electricity, with no deductions for ad-valorem property taxes or non-ad-valorem assessments.  Gas franchise fees - A thirty-year franchise (established by Ordinance No. 11-80 on May 22,1980 for thirty years) was amended on June 24, 2010 (Ordinance 2010-08).  The new agreement requires Florida Public Utilities (FPU) to pay a franchise fee of 6.5% for the sale of gas to residential customers within the village's corporate limits. Water franchise fees - A franchise fee of 5% (less 0.7% administrative fees) from sales of water and sewer generated by Seacoast Utility Authority was established by Ordinance No. 15-1986 for thirty years. 1,430,000 $132,000 (10.17% vs. prior year) Fiscal Year 2023: Franchise Fees account for 3.83% of the Village's overall budget and 4.84% of the General Fund budget. Franchise Fees Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 250k 500k 750k 1,000k 1,250k 1,500k 1,750k Village of North Palm Beach | Budget Book 2023 Page 137 Revenue by Fund 2023 Revenue by Fund General Fund (100%)General Fund (100%) General Fund (100%) Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund FY2019FY2020FY2021FY2022FY2023$0 $0.25 $0.5 $0.75 $1 $1.25 $1.5 $1.75 Village of North Palm Beach | Budget Book 2023 Page 138 General Fund ELECTRICITY FRANCHISE $965,047 $904,544 $940,611 $896,000 $1,030,000 15% WATER FRANCHISE $354,068 $363,231 $371,167 $366,000 $360,000 -1.6% GAS FRANCHISE $33,349 $37,161 $42,332 $36,000 $40,000 11.1% Total General Fund:$1,352,464 $1,304,936 $1,354,110 $1,298,000 $1,430,000 10.2% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 139 Licenses & Permits Summary Licenses and Permits consist of Building Permits, Contractor Registration, Zoning & Annexation Fees and Temporary Banner Fees.  These types of revenues are directly related to the rate of growth and development in the Village. 1,560,500 $338,000 (27.65% vs. prior year) Fiscal Year 2023: Licenses & Permits account for 4.18% of the Village's overall budget and 5.28% of the General Fund budget. Licenses & Permits Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 250k 500k 750k 1,000k 1,250k 1,500k 1,750k Village of North Palm Beach | Budget Book 2023 Page 140 Revenue by Fund 2023 Revenue by Fund General Fund (100%)General Fund (100%) General Fund (100%) Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund FY2019FY2020FY2021FY2022FY2023$0 $0.25 $0.5 $0.75 $1 $1.25 $1.5 $1.75 Village of North Palm Beach | Budget Book 2023 Page 141 General Fund DELINQUENT OCCUP. LIC.$0 $0 $10,000 N/A BUILDING PERMITS $1,209,204 $981,293 $1,261,288 $1,000,000 $1,300,000 30% BUILDING PLAN REVIEW $127,672 $109,991 $161,375 $130,000 $150,000 15.4% NON-DOMICILE BUS REGISTRATION $675 $300 $500 $0 -100% DIGITIZING PLANS $1,379 $3,457 $4,855 $4,000 $4,000 0% CHANGE OF CONTRACTOR $1,325 $1,225 $900 $1,500 $2,500 66.7% LIEN LAW NOTIFICATION $245 $340 $150 $300 $300 0% TEMP CO/CC $0 $0 $1,000 N/A EARLY POWER RELEASE $0 $100 $200 N/A DOCUMENT SEARCH $15,080 $31,439 $43,660 $30,000 $30,000 0% SURCHARGE/INSPECTOR DISCOUNT $3,990 $3,116 $4,273 $3,000 $4,000 33.3% MISC. REVENUES $162 $467 $31 $0 N/A CODE SEARCH REV $10,690 $30,460 $39,700 $27,500 $27,500 0% ABANDONED PROPERTY REG FEE $600 $300 $450 $500 $500 0% ZONING & ANNEXATION FEES $8,550 $13,151 $21,212 $15,000 $20,000 33.3% DEVELOPER'S FEE $18,432 $5,214 $25 $10,000 $10,000 0% TEMPORARY SIGNAGE $150 $150 $170 $200 $500 150% CONROY DRIVE ASSESSMENT $1,507 $200 $397 $0 N/A Total General Fund:$1,399,661 $1,181,202 $1,538,487 $1,222,500 $1,560,500 27.6% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 142 Non-Ad Valorem Assessment Summary The Village implemented a Stormwater Utility Non-Ad Valorem Assessment (Resolution # 2021-68) in Fiscal Year 2022. The stormwater fee will allow the Village to not only address the collective impact of non-point source pollution caused by stormwater runoff, but make immediate repairs to sections of the Village’s existing stormwater system that are deteriorating to the point that sinkholes are being formed in our streets and on private property. The Village will be working on a Stormwater Master Plan to identify strategies and projects that can be used to manage the volume and quality of stormwater as well as addressing the impacts of sea level rise on the community. 500,000 -$18,112 (-3.50% vs. prior year) Fiscal Year 2023: The Non-Ad Valorem Assessment revenue accounts for 1.34% of the Village's overall budget and 100% of the Stormwater Utility Fund budget. Non-Ad Valorem Assessment Proposed and Historical Budget vs. Actual FY2022 FY2023 0 100k 200k 300k 400k 500k 600k Village of North Palm Beach | Budget Book 2023 Page 143 Revenue by Fund 2023 Revenue by Fund Stormwater Fund (100%)Stormwater Fund (100%) Stormwater Fund (100%) Stormwater Fund $518,112 $500,000 -3.5% Total Stormwater Fund:$518,112 $500,000 -3.5% Name FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 144 Judgements, Fines & Forfeitures Primarily includes revenues generated by enforcement and prosecution of municipal ordinances and state statutes.  Information used to project these revenues includes any anticipated ne/penalty increases and historical revenue performance. 92 ,950 $4,638 (5.25% vs. prior year) Fiscal Year 2023: Fines & Forfeitures account for 0.25% of the Village's overall budget and 0.31% of the General Fund budget. Judgements, Fines & Forfeitures Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 25k 50k 75k 100k 125k 150k 175k Village of North Palm Beach | Budget Book 2023 Page 145 Revenue by Fund 2023 Revenue by Fund General Fund (100%)General Fund (100%) General Fund (100%) Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund FY2019FY2020FY2021FY2022FY2023$0 $0.025 $0.05 $0.075 $0.1 $0.125 $0.15 $0.175 Village of North Palm Beach | Budget Book 2023 Page 146 General Fund CODE CITATIONS $775 $900 $650 $500 $500 0% CODE ENFORCEMENT FINES $50,771 $123,475 $72,142 $50,000 $50,000 0% COURT FINES $14,679 $13,233 $31,917 $20,000 $22,000 10% $12.50 REVENUE $8,267 $5,069 $5,005 $10,000 $13,000 30% FALSE ALARM FINES $3,650 $7,750 $2,600 $5,000 $3,700 -26% FALSE FIRE ALARM FINES $0 $0 $1,100 $1,000 -9.1% TOWED VEHICLES $250 $0 $0 N/A PARKING FINES $0 $0 $2,500 N/A SEIZED TAG PAYMENT $200 $217 $50 $200 $250 25% SPECIAL DETAILS $0 $1,305 $0 N/A LIBRARY FINES $2,829 $1,512 $14 $1,512 $0 -100% LAW ENFORCEMENT TRUST $387 $4,144 $500 $0 N/A Total General Fund:$81,807 $157,604 $112,877 $88,312 $92,950 5.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 147 Intergovernmental Revenues Summary Intergovernmental Revenue - Intergovernmental revenue consists of revenues that are received from other governmental agencies. The majority of these revenues consist of State Shared Revenues (Local Government Half-Cent Sales Tax, Municipal Revenue Sharing, and Alcoholic Beverage License Fees). Other revenues in this category consist of Federal, State and Local Grants and shares of revenue from the county. The budget estimates are provided by the Florida Department of Revenue. Local Government Half-Cent Sales Tax - In 1982, the local government half-cent sales tax program was created to provide an additional income for municipalities beyond ad-valorem and utility taxes. The budget estimate is provided by the state each year. Municipal Revenue Sharing - The Florida Revenue Sharing Act of 1972 created a revenue sharing trust fund for municipalities in order to ensure revenue parity. An allocation formula serves as the basis for the distribution of these revenues to each municipality that meets strict eligibility requirements. The apportionment factor is calculated for each eligible municipality using a formula consisting of the following weighted factors: municipal population, municipal sales tax collection, and the municipality's relative ability to raise revenues. The budget estimate is provided by the Florida Department of Revenue each year. 1,730,142 $252,422 (17.08% vs. prior year) Fiscal Year 2023: Intergovernmental Revenues account for 4.63% of the Village's overall budget and 5.86% of the General Fund budget. Intergovernmental Revenues Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k 2,500k Village of North Palm Beach | Budget Book 2023 Page 148 Revenue by Fund 2023 Revenue by Fund General Fund (100%)General Fund (100%) General Fund (100%) Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 $2.5 Village of North Palm Beach | Budget Book 2023 Page 149 General Fund FEMA REIMBURSEMENT $72,146 $652,730 $137,005 $0 N/A COVID-19 REIMBURSEMENT $0 $0 $96,459 $0 N/A FDOT-LIGHTING AGREEMENT $9,052 $9,324 $0 N/A LIBRARY - LSTA GRANT $2,875 $0 $0 N/A COOPERATIVE MEMB STATE AID $17,859 $19,179 $13,110 $13,110 $15,504 18.3% STATE REV. SHAR. PROCEEDS $405,950 $377,807 $426,512 $419,246 $500,095 19.3% ALCOHOLIC BEV. LICENSES $10,923 $12,762 $11,297 $9,100 $19,550 114.8% LOCAL GOV. 1/2 SALES TAX $1,019,421 $945,486 $1,103,595 $1,036,264 $1,194,993 15.3% MOTOR FUEL TAX REBATE $12,128 $9,453 $6,926 $0 N/A COUNTY OCCUP. LICENSES $29,459 $30,531 $28,514 $0 N/A SWA RECYCLING REVENUE SHARE $2,699 $0 $3,369 $0 N/A Total General Fund:$1,582,512 $2,057,271 $1,826,787 $1,477,720 $1,730,142 17.1% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 150 Charges for Services Summary In contrast to taxes, user fees and charges have a direct relationship between the services received and the compensation paid for the services.  Charges for services include:  Country Club user fees, solid waste fees, recreation program activity fees, library program activity fees, ambulance fees, marina fees and other charges for service. These revenues are prepared by the departments whose operations are supported by these fees. The Country Club fund generates most of the revenue in this category. Fee Changes: Fee changes are based on market comparisons and evaluation of cost to deliver services.  All changes to the fee schedules are approved by the Village Council during the annual budget process (the approved fee schedules for Fiscal Year 2023 are provided in the Budget Overview section).   Major Components: A brief description of the key components in this revenue category is provided below: General Fund: Cell Tower Rent:  Charged to each provider in accordance with the approved lease agreement. Solid Waste Collection Fee:  Charge to commercial establishments for collection services. Ambulance Fees:  Fee for ambulance transport provided by the Village.  The fee applies to residents and non- residents. Marina Fees:  Amount paid to the Village for wet slip boat dockage, dry storage space and marina ramp usage. Country Club Fund: Golf Fees:  Includes Greens Fees, Cart Rental and Walking Fees. Driving Range Revenue  Lessons Memberships: Golf, Pool and Tennis Memberships Merchandise Sales: Retail sales in the golf and tennis shop 8,011,105 $1,405,405 (21.28% vs. prior year) Fiscal Year 2023: Charges for Services account for 21.44% of the Village's overall budget, 88.33% of the Country Club budget and 5.25% of the General Fund budget. Charges for Services Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 2M 4M 6M 8M 10M Village of North Palm Beach | Budget Book 2023 Page 151 Revenue by Fund 2023 Revenue by Fund Country Club (80.7%)Country Club (80.7%) Country Club (80.7%) General Fund (19.3%)General Fund (19.3%) General Fund (19.3%) Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund Country Club FY2019FY2020FY2021FY2022FY2023$0 $2 $4 $6 $8 $10 Village of North Palm Beach | Budget Book 2023 Page 152 General Fund Charges for Services $2,111,817 $1,874,255 $1,367,896 $1,458,500 $1,550,075 6.3% Total General Fund:$2,111,817 $1,874,255 $1,367,896 $1,458,500 $1,550,075 6.3% Country Club Charges for Services $1,286,635 $3,667,778 $5,628,546 $5,147,200 $6,461,030 25.5% Total Country Club:$1,286,635 $3,667,778 $5,628,546 $5,147,200 $6,461,030 25.5% Total:$3,398,452 $5,542,033 $6,996,442 $6,605,700 $8,011,105 21.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Fiscal Year 2023 Charges for Services Breakdown The different items in this revenue source are shown in the chart below Charges for Services Golf Fees 3,300,000Golf Fees 3,300,000 Golf Fees 3,300,000 Memberships 1,134,700Memberships 1,134,700 Memberships 1,134,700 Lessons 718,480Lessons 718,480 Lessons 718,480 Other Charges forOther Charges for Services 582,825Services 582,825 Other Charges for Services 582,825 Solid Waste Collection 500,000Solid Waste Collection 500,000 Solid Waste Collection 500,000 Driving Range 477,600Driving Range 477,600 Driving Range 477,600 Merchandise 460,000Merchandise 460,000 Merchandise 460,000 Ambulance Fees 360,000Ambulance Fees 360,000 Ambulance Fees 360,000 Recreation Programs 253,500Recreation Programs 253,500 Recreation Programs 253,500 Marina 224,000Marina 224,000 Marina 224,000 Village of North Palm Beach | Budget Book 2023 Page 153 Food & Beverage Summary The Village's Country Club restaurant operation is outsourced to Farmer's Table NPB, LLC.  The budgeted revenue is based on the contract information. 365,000 $37,000 (11.28% vs. prior year) Fiscal Year 2023: Food & Beverage Revenues account for 0.98% of the Village's overall budget and 4.99% of the Country Club budget. Food & Beverage Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k Village of North Palm Beach | Budget Book 2023 Page 154 Revenue by Fund 2023 Revenue by Fund Country Club (100%)Country Club (100%) Country Club (100%) Budgeted and Historical 2023 Revenue by Fund MillionsCountry Club FY2019FY2020FY2021FY2022FY2023$0 $0.1 $0.2 $0.3 $0.4 Country Club $4,611 $79,638 $311,307 $328,000 $365,000 11.3% Total Country Club:$4,611 $79,638 $311,307 $328,000 $365,000 11.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 155 Miscellaneous Revenue Summary The primary items in this category include rental income from the lease of cell towers located in the Village and investment income.  Other items included in this category include insurance proceeds, sales of surplus property, donations and any other revenues which cannot be recognized in other classications. Rental - Cell Tower Rental income from village-owned property is determined using current contract information as well as historical data. Investment Income Fund Balances and positive cash ow balances are invested according to the Village's Investment Policies.  The interest income is the earnings from these investments.  There is a great deal of uctuation in interest earnings from year to year due to changes in interest rates and changes in investment term structure.  Note:  The Village works with a Financial Advisor to appropriately invest cash. 207,930 -$99,032 (-32.26% vs. prior year) Fiscal Year 2023: Miscellaneous Revenue accounts for 0.56% of the Village's overall budget, 0.68% of the General Fund budget and 0.09% of the Country Club budget. Miscellaneous Revenue Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 250k 500k 750k 1,000k 1,250k 1,500k Village of North Palm Beach | Budget Book 2023 Page 156 Revenue by Fund 2023 Revenue by Fund General Fund (97%)General Fund (97%) General Fund (97%) Country Club (3%)Country Club (3%) Country Club (3%) Budgeted and Historical 2023 Revenue by Fund MillionsCountry Club General Fund FY2019FY2020FY2021FY2022FY2023$0 $0.25 $0.5 $0.75 $1 $1.25 $1.5 Village of North Palm Beach | Budget Book 2023 Page 157 General Fund $1,218,986 $796,241 $510,730 $291,962 $201,630 -30.9% Country Club $115,868 $22,494 $19,734 $15,000 $6,300 -58% Total:$1,334,854 $818,735 $530,464 $306,962 $207,930 -32.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 158 Other Sources Revenues from other sources include items such as operating transfers, capital lease acquisitions and fund balance appropriations. These items are evaluated every year and are appropriated only if necessary.   Note:  Capital Lease acquisitions are not budgetary and are recorded for nancial reporting purposes in the general fund only: GASB: "When a capital lease represents the acquisition or construction of a general capital asset, the acquisition or construction of that asset should be reected as an expenditure and other nancing source, consistent with the accounting and nancial reporting for general obligation bonded debt." Fiscal Year 2023: Other Sources account for 1.29% of the Village's overall budget and 6.6% of the Country Club budget and is primarily made up of operating transfers from the General Fund to the Country Club:   Functions at the Country Club continue to be reviewed to ensure that revenue is generated to nance debt, cover operating and maintenance costs and begin funding future improvements.  The functions at the Country Club continue to be reviewed to ensure that revenue is generated to nance debt, cover operating and maintenance costs and begin funding future improvements.  A contribution to a Renewal & Replacement (R&R) Fund, which will be used to nance the repair and replacement of capital assets at the clubhouse, is included in the budget.  Additionally, because of continued operational changes at the tennis center and the pool, it is anticipated that the nancial obligations of the General Fund to those functions will be reduced even though they will continue to be accessible to all Village residents. 4 82 ,550 -$123,319 (-20.35% vs. prior year) Other Sources Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k 2,500k Village of North Palm Beach | Budget Book 2023 Page 159 Revenue by Fund 2023 Revenue by Fund Country Club (100%)Country Club (100%) Country Club (100%) Budgeted and Historical 2023 Revenue by Fund MillionsGeneral Fund Country Club FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 $2.5 Village of North Palm Beach | Budget Book 2023 Page 160 General Fund Other Sources $343,299 $1,009,529 $1,682,018 $0 $0 0% Total General Fund:$343,299 $1,009,529 $1,682,018 $0 $0 0% Country Club Other Sources $0 $0 $274,000 $605,869 $482,550 -20.4% Total Country Club:$0 $0 $274,000 $605,869 $482,550 -20.4% Total:$343,299 $1,009,529 $1,956,018 $605,869 $482,550 -20.4% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 161 DEPARTMENTS Village of North Palm Beach | Budget Book 2023 Page 162 General Government The departments included in the General Government category include:  Village Council Village Manager Village Attorney Village Clerk Human Resources & Risk Management Information Technology Finance Village Hall The information presented in this section is for illustrative purposes only.  Please refer to the section for each Department for individual details about the department, which include:  the organizational chart, goals & objectives, accomplishments, performance measures, expenditure summary, etc. Expenditures Summary The combined expense summary shown below is for illustrative purposes only. Increases or decreases in total expenses are indicated in each department's individual expense summary. 3,798,696 $370,613 (10.81% vs. prior year) General Government Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 1M 2M 3M 4M Village of North Palm Beach | Budget Book 2023 Page 163 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Function Expenditures General Government Village Council $123,245 $115,736 $128,601 $146,538 $157,691 7.6% Village Manager $716,563 $712,610 $703,247 $549,310 $672,927 22.5% Finance $665,456 $694,669 $692,013 $678,989 $759,128 11.8% Village Attorney $216,454 $197,516 $185,550 $185,000 $185,000 0% Other Governmental Services $352,019 $397,097 $538,347 $522,960 $569,060 8.8% Village Clerk $371,942 $276,115 $354,831 $366,610 $314,847 -14.1% Human Resources $393,212 $390,226 $399,238 $444,940 $555,134 24.8% Information Technology $426,667 $478,372 $502,221 $533,736 $584,909 9.6% Total General Government:$3,265,558 $3,262,340 $3,504,047 $3,428,083 $3,798,696 10.8% Total Expenditures:$3,265,558 $3,262,340 $3,504,047 $3,428,083 $3,798,696 10.8% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 164 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (64.4%)Personnel Services (64.4%) Personnel Services (64.4%) Operating Expenses (35.6%)Operating Expenses (35.6%) Operating Expenses (35.6%) Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $1 $2 $3 $4 Village of North Palm Beach | Budget Book 2023 Page 165 Expense Objects Personnel Services $2,314,403 $2,298,374 $2,314,092 $2,239,833 $2,445,604 9.2% Total Personnel Services:$2,314,403 $2,298,374 $2,314,092 $2,239,833 $2,445,604 9.2% Operating Expenses Professional Services $418,020 $367,027 $405,105 $424,200 $473,550 11.6% Accounting and Auditing $24,835 $28,255 $33,560 $31,000 $35,000 12.9% Other $31,533 $67,844 $85,125 $80,550 $88,900 10.4% Travel and Per Diem $2,207 $465 $1,804 $7,150 $9,000 25.9% Communication Services $3,589 $0 $0 N/A Freight and Postage Services $18,463 $19,515 $21,049 $20,650 $20,600 -0.2% Utility Services $21,411 $18,428 $22,047 $23,500 $23,500 0% Rentals & Leases $1,856 $2,475 $3,094 $2,500 $2,500 0% Insurance $253,866 $289,267 $420,935 $406,440 $446,932 10% Repairs & Maintenance $17,410 $6,661 $6,620 $11,500 $11,500 0% Printing and Binding $2,458 $1,811 $2,222 $2,250 $7,250 222.2% Promotional Activities $75,874 $88,043 $100,777 $96,650 $111,150 15% Ofce Supplies $31,123 $24,020 $36,694 $30,700 $37,250 21.3% Operating Supplies $5,745 $7,057 $5,337 $5,900 $40,350 583.9% Books, Publications, Subscriptions and Memberships $17,437 $17,930 $22,104 $18,660 $19,110 2.4% Training $25,328 $25,169 $23,482 $26,600 $26,500 -0.4% Total Operating Expenses:$951,155 $963,967 $1,189,954 $1,188,250 $1,353,092 13.9% Total Expense Objects:$3,265,558 $3,262,340 $3,504,047 $3,428,083 $3,798,696 10.8% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 166 Village Council Mission Statement It is the mission of the Village Council to provide the highest quality of service to the residents of North Palm Beach in the most efcient, effective, and scally responsible manner by providing sound, clear policy guidance that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach, ensuring that North Palm Beach remains “the best place to live under the sun.” Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 167 Service Levels Narrative Serving as the legislative branch of Village government, the Council is comprised of ve (5) ofcials elected Village-wide serving two-year terms each. Councilmembers in Groups 1, 3 and 5 are elected in even years and Groups 2 and 4 are elected in odd years. At the rst Regular Session after the March election, the Council selects a Mayor, Vice Mayor, and President Pro Tem. The Village Council meets on the second and fourth Thursday of the month and holds other meetings as needed to conduct the business of the Village. The general election was held on March 8, 2022. A total of six candidates qualied for the election. Deborah Searcy was re-elected as the Group 1 councilmember and Mark Mullinix was re-elected as the Group 5 councilmember; each will serve a two-year term. Council ofcers were appointed on March 24, 2022. Mayor Darryl Aubrey, Mayor Deborah Searcy, Vice Mayor David Norris and President Pro Tem Susan Bickel will hold ofce until March 23, 2023. The next municipal election will be held on March 14, 2023 to elect councilmembers in Groups 2 and 4. Councilmembers stay well-informed about pending legislation through the Florida League of Cities (FLC), Palm Beach County (PBC) League of Cities, and communications with federal, state, and local ofcials. The Village’s elected ofcials in the Florida Legislature, Senator Bobby Powell, District 30, and Representative Rick Roth, District 85, provide an annual update at a Village Council meeting following the conclusion of the legislative session. Councilmembers represent the Village of North Palm Beach on the following state and local committees: FLC Energy, Environment & Natural Resources Committee North County Governmental Committee Treasure Coast Regional Planning Council Lake Worth Lagoon Initiative Steering Committee Northlake Boulevard Corridor Task Force Councilmembers attend monthly meetings of Village Boards and Committees on a rotation basis in order to remain apprised of the recommendations and activities of Board members. The Council establishes the village's goals and objectives in its annual budget and evaluates services and projects throughout the year. The Council annually establishes the ad-valorem tax rate and service fees. Village of North Palm Beach | Budget Book 2023 Page 168 Current Year Accomplishments and New Initiatives During Fiscal Year 2022, the Council enacted legislation, set policies, and approved projects and expenditures that met its goals and objectives, and provided for the health, safety, and welfare of Village residents. Established and adopted the Village’s operating millage rate at 7.0500 mils. Continued improvements to the North Palm Beach Country Club Clubhouse: completed roof and oor repairs to the golf course maintenance building, contracted for construction of a golf course starter booth, purchased and installed an irrigation pipe and replaced the irrigation pump station, contracted for pond repair and stabilization, contracted for repairs and installation of articial turf to the golf course driving range. Upgraded and repaired Village facilities and improved services by purchasing new playground equipment for the Community Center and Anchorage Park; purchased and installed web-streaming hardware and software in Council Chambers at Village Hall, contracted for an Online Permitting, Planning, Code Enforcement and Licensing Software Solution for the Community Development Department, repaired the Public Safety building generator; purchased and installed a new chiller and air handler for Village Hall, renovated the basketball court at Osborne Park, purchased and installed new shelving units for the Village Library. Approved leases for ve (5) new Police Department vehicles, one (1) new Fire Engine and one (1) new vehicle for the Fire Rescue Department. Purchased two (2) new engines for the Police Department’s Marine Patrol Boat, one (1) new Sanitation vehicle one (1) new Grapple Truck and one (1) new Front Load Truck for the Sanitation Department. Approved a Locally Funded Agreement with the State of Florida Department of Transportation to provide funding and maintenance of certain improvements related to the replacement of the U.S. Highway One bridge over the Earman River, continued sidewalk repairs and replacement, contracted for stormwater pipe line cleaning for a portion of the East Alleyway, approved agreements for disaster debris management and support services and disaster debris removal and disposal, approved an Interlocal Agreement with Palm Beach County for the use of grant funds for Emergency Medical Services Equipment, contracted for professional engineering for the development of two conceptual designs for the reconstruction of the Lighthouse Drive Bridge; approved a consulting contract for Stormwater Master Plan Modeling and Design Implementation; approved the submittal of an application for formal review of the Lane Repurposing Project by the Florida Department of Transportation. Enacted amendments to the Village Code of Ordinances to update and clarify procedures for the issuance of code enforcement citations and allow for issuance of citations by a park ranger for violations occurring within Village parks, to prohibit res, including barbeque grills that are not provided by the Village within Village park facilities and recreation areas, to increase the permit requirement threshold for meetings and gatherings in parks, playgrounds and recreation, to modify parking regulations within the vicinity of Lakeside Park, to dene Fractional Ownership and prohibit Fractional Ownership Units and Time-Share Units in the Village’s Residential Zoning Districts, to provide additional regulations applicable to parking, stopping and standing to update the Village’s regulations and formalize the parking citation procedure and to regulate the parking of commercial utility trailers in residential districts, to allow for Board and Committee members to participate and vote via electronic means, to adopt an additional $25,000 Homestead Exemption for taxpayers 65 years or older with limited income, to adopt and incorporate year- round landscape irrigation conservation measures applicable with Palm Beach County, to amend the Fire and Police Retirement Plan, to amend the denition of the term dwelling unit, to create three tiers for Stormwater Management Utility Assessments imposed against improved single-family residential properties. Village of North Palm Beach | Budget Book 2023 Page 169 Goals and Objectives The Village Council has given the highest priority to and strives to complete the following projects, under specic strategic goals: Strategic Goal:All Neighborhoods as Desirable Places to Live Project Category: Code Rewrites a. Review, revise and update Residential Zoning Codes Strategic Goal:Community Outreach Project Category: Community Engagement a. Establish a Youth Committee Strategic Goal:Strong Local Economy Project Category: Economic Initiatives a. Commercial Business Initiatives: Development of recruitment and retention strategies for businesses Strategic Goal:Improve Mobility Project Category: Roadway Projects a. Policy decision for lane repurposing of US1 in accordance with the Master Plan b. Lighthouse Drive bridge replacement and trafc calming c. US1 bridge replacement and improvement plan d. Prosperity Farms bridge improvements Strategic Goal: Financial Sustainability Project Category: Financial a. Aggressively pursue Annexation Project Category: Stormwater a. Stormwater Master Plan Strategic Goal: Beautication and Quality of Life Project Category: Quality of Life a. Develop more recreation programming options Strategic Goal: Organizational Excellence Project Category: Public Works Projects a. Country Club emergency response generator Strategic Goal: Waterways and Recreation Project Category: Parks Projects a. Anchorage Park Dry Storage renovation b. Osborne Park master plan c. Community Center Park master plan Project Category: Infrastructure a. Lakeside Park seawall replacement b. Monet Road seawall replacement Project Category: Country Club a. Swim wall acquisition b. Golf Course pond stabilization Village of North Palm Beach | Budget Book 2023 Page 170 Performance Measures Performance Measure FY 2021 Actual FY 2022 Projected FY 2023 Estimated Council Meetings Per Year: Regular Session 22 21 22 Workshop Session 1 3 3 Special Session 2 3 3 Budget Workshop 3 3 3 Total Ordinances per year 25 25 20 Code Amendment ordinances per year 9 17 10 Total Resolutions per year 108 95 100 Resolutions approving contracts, leases, or agreements per year 37 35 40 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Village of North Palm Beach | Budget Book 2023 Page 171 Expenditures Summary The increase in total expenses is primarily due to the increase in operating costs.  The FY23 budget includes: An operating expenditure increase to include the cost of the digital budget book application; and An operating expenditure increase in repairs & maintenance for some minor improvements in the Council Chambers. 157,691 $11,153 (7.61% vs. prior year) Village Council Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 25k 50k 75k 100k 125k 150k 175k Village of North Palm Beach | Budget Book 2023 Page 172 Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (68%)Operating Expenses (68%) Operating Expenses (68%) Personnel Services (32%)Personnel Services (32%) Personnel Services (32%) Budgeted and Historical Expenditures by Expense Type MillionsPersonnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.025 $0.05 $0.075 $0.1 $0.125 $0.15 $0.175 Village of North Palm Beach | Budget Book 2023 Page 173 Expense Objects Personnel Services $50,435 $50,435 $50,450 $50,438 $50,441 0% Total Personnel Services:$50,435 $50,435 $50,450 $50,438 $50,441 0% Operating Expenses Professional Services $9,397 $8,838 $14,369 $22,900 $31,000 35.4% Accounting and Auditing $24,835 $28,255 $33,560 $31,000 $35,000 12.9% Other $11,650 $14,341 $11,458 $15,500 $14,750 -4.8% Travel and Per Diem $1,018 $0 $45 $2,500 $2,500 0% Communication Services $3,589 $0 $0 N/A Repairs & Maintenance $7,479 $0 $5,000 $5,000 0% Promotional Activities $3,337 $3,150 $6,460 $5,000 $5,000 0% Ofce Supplies $691 $377 $1,749 $1,200 $1,100 -8.3% Operating Supplies $59 $69 $125 $200 $200 0% Books, Publications, Subscriptions and Memberships $10,145 $10,271 $10,385 $11,300 $11,700 3.5% Training $610 $0 $1,500 $1,000 -33.3% Total Operating Expenses:$72,810 $65,301 $78,151 $96,100 $107,250 11.6% Total Expense Objects:$123,245 $115,736 $128,601 $146,538 $157,691 7.6% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 174 Village Manager Mission Statement To provide clear direction, support and empower Village staff to provide public services to the citizens of North Palm Beach at a level established by Village Council policies and goals. The Village Manager promotes and fosters a collaborative working environment that focuses on service to the public through the efforts of a professional staff and improved operating processes. In cooperation with all Village employees, the Manager’s Ofce will encourage creativity, responsibility, accountability, and teamwork…all focused on the core goal of serving the community. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 175 Service Levels Narrative The function of the Village Manager is to serve as the Chief Executive Ofcer of the Village. The Village Manager is responsible to the Village Council for: Working with the Village Council and the Management Team to create a strategic focus for the organization; In partnership with the Management Team, rening organizational goals and guiding staff to ensure that it is prepared to serve the community; Preparing agenda materials that assist the Village Council in developing policy and making decisions impacting public services; and Ensuring that village services, programs and projects are delivered in an efcient and effective manner. A fundamental responsibility of the Village Manager is to implement policies approved by the Council and to help develop a shared vision for the organization as a whole. To that end, the Village Manager will continue to work with the Village Council in establishing and communicating our Village’s “resident service” vision. By focusing on the needs of the citizens, the Village Manager encourages program and service improvements that allow the Village to keep pace with the ever-changing needs of our community. The Village's Communications Manager works in the Village Manager's Ofce and oversees the Village’s communication efforts. His primary responsibility is to ensure that a consistent message is conveyed through a variety of media. In addition, the Communications Manager serves as a point of contact for the news media and is the Village’s spokesperson in emergency and crisis situations. The Communications Manager is also responsible for preparing a weekly electronic newsletter and the Village’s monthly newsletter that is mailed and distributed electronically to residents. Village of North Palm Beach | Budget Book 2023 Page 176 Current Year Accomplishments and New Initiatives The following are some of the major accomplishments that occurred in Fiscal Year 2022: Fine-tuned the Strategic Plan for the Village.  The Strategic Plan will be revisited each year in an effort to develop an annual nancial plan that addresses the community's priorities. Received 1st Place award in the Florida Law Enforcement Liaison Trafc Safety Challenge. Palm Beach County Victim Services recognition for participation with the IDEA Taskforce. SafeWise ranked North Palm Beach #6 in the Top 10 safest cities in Florida. Prepared a comprehensive annual budget that maintained productive levels of service and addressed the need for a ve- year capital plan. Continued the restructuring of the Public Works Department:  added a Field Operations Manager to oversee both the Streets/Stormwater and Solid Waste Divisions and added a Facilities Manager to oversee the Facilities Division. Implemented new turn by turn navigation route software for commercial and multi-family solid waste pickups. Provided new levels of service by creating a back door service for recycling for single family residents. Introduced the use of the community “Open House” to provide residents with information and encourage dialogue about emerging issues and projects. Implemented a Stormwater Master Plan Modeling and Design contract. Milled and Resurfaced many streets in the Village and reconstructed the intersection at Anchorage Drive and Lighthouse Drive, providing ADA accessibility for the general public. Engaged a consultant to provide conceptual plans for Lighthouse Drive trafc calming. Implemented a Comprehensive Pay Plan amendment for Village employees. Purchased new software for Community Development creating Online permitting, Code Compliance and licensing. Revised and updated the Villages Personnel Rules and Regulations Manual. Created a three-tier assessment for Stormwater Utility Management on Single-Family residential properties. Made application to the Florida Department of Transportation for the Lane Re-Purposing of US1. Replaced/updated all cardiac monitors/debrillators. Replaced/updated all power-load stretchers. Anticipating the delivery of our new ladder truck, we certied 75% of our personnel in aerial operations. Employed a full-time administrative coordinator in Fire Rescue that expanded its social media footprint. Implementation of an E-Newsletter with more than 10,000 subscribers. For the North Palm Beach Country Club, we got a Distinguished Golf Destination Award, by Forbes Travel Guide & Board Room Magazine; achieved for the 2nd year in a row. #20 Top 30 Municipal Golf Courses in U.S.A. #1 Top Florida Municipal Golf Course. Received $200,000 matching FRDAP grant for a new Anchorage park playground. Received $50,000 FRDAP grant for a new Community Center playground and a $50,000 FRDAP grant for Osborne Park basketball court renovation. Raised over $100k for new wall and mobile oor shelving for the main library upstairs. Recruited 33 teen volunteers to help with day-to-day activities throughout the school year and summer reading for a total of 713 volunteer hours. Created and implemented a School’s-Out-for-Teens (S.O.F.T.) paid program for 32 middle school students in partnership with The Conservatory School and collected nearly $10,000 in revenue. A CRS rating of 5 was maintained with residents receiving a 25% ood insurance discount. Installation of the network access control system to further protect the Village network. Installation of new sound and video web streaming system in Village Hall Council Chambers. Penetration testing and cyber-security assessment were conducted by the Department of Homeland Security on village infrastructure. Installation of new surveillance cameras at Anchorage Park Marina and Lakeside Park. Design and implementation of a new mobile application for Code Compliance. Village of North Palm Beach | Budget Book 2023 Page 177 New Initiatives Although not a new initiative, the Village will be conducting a series of workshops to review the recently passed Village’s Development Code. Updating the Village’s code was a key action item identied in the 2016 Citizens’ Master Plan. The code rewrite process, which was completed in coordination with Dover Kohl and Partners, has resulted in a new set of regulations that provides for development in the community’s commercial areas that is consistent with the vision articulated in the Master Plan – namely active and vibrant development that is interesting in its form and is accessible to residents by foot, bicycle or golf cart. An Ad-Hoc committee was formed in FY2022 to review and recommend to the Planning Commission and Village Council the second story massing of Single Family homes which will go into effect in FY2023. The Ad- Hoc committee will be tasked to review more codes and make recommendations to Council to improve the residential codes based upon concerns that development in the Village’s neighborhoods are consistent with the community’s character. The Village Administration will continue to work towards the US1 Corridor within the Village for a lane repurposing project. The existing six-lane conguration within the Village is bookended with four-lane congurations north of the Parker Bridge and south of Northlake Boulevard. As part of the evaluation process, trafc projections have been completed and concluded that US1 would see minor increases in travel time (approximately 13 seconds) in the year 2040. To be conservative, this assumes a level of development along the corridor that is highly unlikely – 250,000 sf of commercial development and over 2,000 dwelling units and limits the lane repurposing initiative to the segment of US1 between Anchorage Drive North and Anchorage Drive South. These results will continue to be shared with the public as the community must weigh in on how US1 should look, feel and function in the future. In addition to the lane repurposing endeavor, the Village is working collaboratively with the Florida Department of Transportation to introduce architectural and pedestrian features that will provide visual access to the Earman River and improve safety for all modes of transportation. This project is slated to begin in the summer of FY2023, taking approximately eighteen months to complete. Palm Beach County will be rebuilding the Prosperity Farms Road Bridge with monies from the one cent sales tax program. As part of the design and construction process, the Village will encourage the introduction of architectural features that enhance the appearance and functionality of the bridge for Village residents as identied in the Citizens' Master Plan. Residents and the Village Council will be asked to provide input on design alternatives at meetings throughout the year. This project is slated to begin in FY2023, taking approximately eighteen months to complete. The Environmental Committee and staff have been working collaboratively to implement new initiatives developed by the Committee over the course of the last year. This year, the Committee will be asked to assist staff in the development of a Community Sustainability (“Green”) Policy for the Village. The Business Advisory Board continues to work and improve communication within the business corridor, designing strategies to attract quality development and businesses to the US1 Corridor and its other main thoroughfares in order to meet the objectives of the Citizens' Master Plan. The Village Manager, Public Works Director and Community Development Director will work collaboratively to assist the Board to develop and implement new programs. The Village Council has prioritized the need to develop an Annexation Action Plan this scal year. The Village Manager will work with the Village Council to identify annexation priorities and strategies to pursue to annex certain unincorporated “pockets”. Village of North Palm Beach | Budget Book 2023 Page 178 Goals and Objectives In addition to the "New Initiatives", the Village Manager's Ofce plans to achieve the following goals and objectives in the coming year: Strategic Goal:  Community Outreach Department Goal: Enhance access to government through programs that inform citizens about village operations and services Objectives: a. Continue to enhance the newsletter, website, Facebook and other social media sites to increase public awareness of Village services and issues. b. Actively promote Village Boards, programs, and events to encourage citizen and business participation. c. Continue to use community "Open Houses" to inform residents and foster dialogue about emerging issues, new initiatives and capital projects. Strategic Goal: Organizational Excellence Department Goal: Provide overall leadership and management Objectives: a. Deliver services as set forth in the Citizens Master Plan, the Strategic Plan and the Budget. b. Update and maintain village policies and procedures in compliance with federal, state and local laws. c. Review all department work processes to ensure efciency, transparency and effectiveness. d. Recruit and retain a high quality workforce. Strategic Goal: Financial Sustainability Department Goal: Ensure prudent management of tax dollars  Objectives: a. Provide the Council with a recommended budget that aligns with the strategic plan and village-wide goals at the lowest attainable millage rate. b. Continually monitor and evaluate cost effectiveness as well as efcient and accountable business practices. c. Explore alternative sources of revenue. d. Develop a plan regarding annexation opportunities. Strategic Goal: Strong Local Economy Department Goal: Provide an environment that attracts economic development Objectives: a. Engage with Village business owners, business organizations and the Business Advisory Board to promote new and improved business opportunities in the Village. b. Promote the Country Club as a regional center with a vibrant mix of high-quality entertainment options. Village of North Palm Beach | Budget Book 2023 Page 179 Strategic Goal: All Neighborhoods as Desirable Places to Live Department Goal: Ensure reinvestment in the existing community Objectives: a. Maintain diverse, safe, and attractive neighborhoods throughout the Village. b. Provide well-designed, well-maintained village infrastructure. c. Facilitiate greater interaction among residents in the community and within neighborhoods. Strategic Goal: Beautication and Quality of Life Department Goal: Ensure that citizens receive a positive return on their quality of life investments Objectives: a. Develop and implement a plan to enhance and promote resident use of the Village's facilities and programs. b. Promote a safe and secure community. c. Protect and preserve our natural resources for future generations. Performance Measures Performance Measures FY 2021 Actual FY 2022 Projected FY 2023 Estimated Village Newsletter Circulation 8,600 8,600 8,600 Budget submitted to Council before October 1st of each year Yes Yes Yes Village Council meetings per year: Regular Session 22 21 22 Workshop Session 1 3 3 Special Session 2 3 3 Budget Workshop 3 3 3 Stafng Levels (adopted budget) Full-Time 142 150 156 Part-Time 49 109 108 Number of followers on various social media outlets: Facebook 3,305 4,575 4,600 Twitter 350 443 450 Nextdoor 4,258 4,780 4,800 Total e-newsletter subscriptions 10,126 10,907 11,050 Number of website visits 381,155 147,142 150,000 Village of North Palm Beach | Budget Book 2023 Page 180 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs. The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel;  An operating expenditure increase in additional materials and supplies; and An operating expenditure increase in professional services for several website related services. 672,927 $123,617 (22.50% vs. prior year) Village Manager Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 200k 400k 600k 800k Village of North Palm Beach | Budget Book 2023 Page 181 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (87.9%)Personnel Services (87.9%) Personnel Services (87.9%) Operating Expenses (12.1%)Operating Expenses (12.1%) Operating Expenses (12.1%) Village of North Palm Beach | Budget Book 2023 Page 182 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.2 $0.4 $0.6 $0.8 Expense Objects Personnel Services $654,734 $662,393 $643,113 $489,360 $591,477 20.9% Total Personnel Services:$654,734 $662,393 $643,113 $489,360 $591,477 20.9% Operating Expenses Professional Services $50,565 $37,050 $44,337 $40,500 $53,000 30.9% Other $0 $750 $750 $750 $750 0% Travel and Per Diem $463 $465 $199 $4,000 $4,000 0% Freight and Postage Services $350 $0 $400 $400 0% Insurance $658 $658 $658 $700 $700 0% Printing and Binding $316 $0 $79 $300 $300 0% Promotional Activities $1,388 $210 $387 $1,000 $1,000 0% Ofce Supplies $2,145 $3,448 $1,932 $5,000 $5,000 0% Operating Supplies $764 $2,888 $2,320 $1,600 $10,600 562.5% Books, Publications, Subscriptions and Memberships $4,241 $4,459 $8,792 $4,200 $4,200 0% Training $939 $290 $681 $1,500 $1,500 0% Total Operating Expenses:$61,829 $50,217 $60,134 $59,950 $81,450 35.9% Total Expense Objects:$716,563 $712,610 $703,247 $549,310 $672,927 22.5% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 183 Village Attorney Mission Statement To provide sound, effective, and timely legal advice and representation to the Village Council and Village Administration. Service Levels Narrative The Village Attorney's Ofce is contracted to the following outside law rms: The rm of Torcivia, Donlon, Goddeau & Rubin, P.A. serve in the capacity of Village Attorney. The Village Attorney’s ofce considers and responds to the Village's legal requirements and needs. The Village Attorney represents the Village Council and Village Administration in matters of law pertaining to their ofcial duties; prepares and reviews ordinances, resolutions, agreements, contracts, and other documents; advises on statutory matters; and conducts litigation. Jim Cherof of the law rm of Goren, Cherof, Doody and Ezrol, P.A. represents the Village as Labor Attorney. The Village Labor Attorney represents the Village Council and Village Administration in labor relations and collective bargaining matters. During FY 2010, the Village transitioned from a Code Enforcement Board to a Special Magistrate for the enforcement of Village Codes. The Special Magistrate alone now hears evidence, decides cases, and addresses nes regarding cases advanced by the Code Enforcement Division of the Community Development Department. The Special Magistrate is paid from the existing budget for Village Attorney-related services, in lieu of the former arrangement, in which the Village Attorney served as legal counsel to the Code Enforcement Board.  Thomas J. Baird, of the rm Jones, Foster, Johnston & Stubbs, P.A. serves in the capacity of Special Magistrate. Expenditures Summary 185,000 $0 (0.00% vs. prior year) Village Attorney Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 50k 100k 150k 200k 250k Village of North Palm Beach | Budget Book 2023 Page 184 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (100%)Operating Expenses (100%) Operating Expenses (100%) Village of North Palm Beach | Budget Book 2023 Page 185 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.05 $0.1 $0.15 $0.2 $0.25 Expense Objects Operating Expenses Professional Services $216,454 $197,516 $185,550 $185,000 $185,000 0% Total Operating Expenses:$216,454 $197,516 $185,550 $185,000 $185,000 0% Total Expense Objects:$216,454 $197,516 $185,550 $185,000 $185,000 0% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 186 Village Clerk Mission Statement It is the mission of the Village Clerk to serve the Village Council and residents of North Palm Beach by recording and preserving all proceedings of the Village Council. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 187 Service Levels Narrative The Ofce of the Village Clerk is comprised of the Clerk and Deputy Clerk who provide the following services to the Village Council, Administration and residents: Council agenda preparation, compilation, and distribution, including publication of agendas and backup materials on the Village website and Council iPads; attendance at all Village Council meetings and transcription of minutes; Legal advertisement and codication of ordinances; execution and distribution of ordinances, resolutions, agreements, contracts and proclamations; Administration of Village elections; Record retention, including digital imaging, indexing and online publication in the electronic records database and record disposal in compliance with statutory requirements; Preparation, recording and ling of Code Enforcement liens and lien releases; Certication of village liens and assessments in response to real property transactions; Coordination and facilitation of public records requests; Publication of advisory board vacancies, solicitation of new applicants, notication to board members of appointments and term expirations and preparation of associated reports; Receipt of bids and proposals, preparation and execution of bid and proposal tally sheets, attendance at openings, publication of notices and minutes preparation per statutory requirements, notications to the Ofce of the Inspector General, electronic distribution and retention/disposition of bid records; Publication of Council and Advisory Board meetings, public hearings, collective bargaining sessions, and municipal election information in the Village Newsletter, on the website and Facebook, in newspapers of general circulation and posting of public notices; Management of Council correspondence; coordination of Council registration and travel for League of Cities conferences and other events; organization of Council special events and recognition of citizens and sports teams at Council meetings; Serves as the Village's liaison for the Support Our Troops USA, Inc. program. The Village Clerk is appointed by the Village Council, serves as Clerk of the Council, is the custodian of the Village Seal and of the general and permanent records, attests to all executory contracts as evidence of Council authorization, administers municipal elections, supervises all functions of the Clerk’s Ofce and is the head of the Department of Records. The Deputy Village Clerk is appointed by the Village Clerk, subject to conrmation by the Village Council, and during the absence of the Village Clerk, assumes the duties of Clerk. The Deputy Clerk performs a wide range of support services, including responding to inquiries from the public and Village departments, coordinating public records requests, notifying Village board and committee members of appointments and term expirations, general purchasing duties, receiving and processing bids and proposals, scheduling meetings and posting public notices. Village of North Palm Beach | Budget Book 2023 Page 188 Current Year Accomplishments and New Initiatives In Fiscal Year 2022, the Village Clerk's Ofce accomplished the following new initiatives and goals for improvement: Administered the March 8, 2022 Municipal Election. Activities included: qualifying four candidates, receiving campaign nance reports, securing polling locations and coordinating election activities with the Palm Beach County Supervisor of Elections. Provided and publicized information on the uniform municipal election through the newsletter and website, including information on how to qualify as a candidate for Village Council, identifying the candidates for Village Council, polling locations, voter registration, early voting, vote-by-mail (absentee) and sample ballots. Assisted the AAUW (American Association of University Women) with its “Meet the Candidates” event to introduce Village voters to the candidates for Village Council. Continued evaluation and disposition of a voluminous amount of paper records stored within the department that have either met retention or have already been scanned into the Village’s current records management software program. Worked in coordination with the Village Historian to locate and retain any and all records of historical or archival value. Communicated with residents by continuously updating website content and posting on social media. Promoted volunteers and public participation with articles and photos in the Newsletter and on social media; recognized advisory board members’ service and coordinated the Advisory Board Dinner. Served as Village liaison of Support Our Troops USA , Inc. Clerk’s ofce employees attended webinar sessions and online meetings through the PBC Municipal Clerks Association and the Supervisor of Elections to stay up-to-date on statutory requirements and best practices regarding elections, government in the sunshine, records management and administrative services. Improved the Council Chambers appearance by re-painting and adding a new Village logo sign. Additional improvements to the chambers and chambers’ lobby to be made will be the replacement of Councilmember and audience chairs, addition of foliage/greenery and other décor. Village memorabilia will also be added to the trophy/display cases, and an additional Village logo sign to the lobby. Educated and communicated to residents the role of the Village Clerk’s ofce and municipal clerks by initiating and receiving approval for the award of a proclamation for Municipal Clerks Week and posting information on social media about the vital services municipal clerks perform in their communities. Restructured and improved the function of the Village Clerk’s ofce by eliminating the Administrative Coordinator position; removing the Special Magistrate administrative support duties from the Deputy Clerk and assigning the duties of the Administrative Coordinator to the Deputy Clerk. Steadily increased revenue since streamlining the process and increasing the fee for lien search requests. Revenues increased from $8,874.48 in FY 2019 to $44,090.16 in FY 2020 and $59,150.93 in FY 2021 with a projected ending revenue of $50,600.00 for FY 2022 and an estimated revenue of $55,000.00 for FY 2023. This is an average percentage increase of 477.84% over the last three (3) scal years. Village of North Palm Beach | Budget Book 2023 Page 189 Goals and Objectives In the coming year, the Village Clerk's ofce plans to achieve the following goals and objectives: Strategic Goal:  Organizational Excellence Department Goal: Assess work processes to determine what can be improved and implement improved procedures. Objectives: a. Continue efforts to review and improve interdepartmental procedures related to everyday facilitation and production. b. Continue efforts to record and dispose of paper records and implement a mostly electronic records ling system. Strategic Goal: Financial Sustainability Department Goal: Research and determine potential long term cost savings. Objectives: a. Research and review the Village's election procedures relating to election cycles and council member term lengths and collaborate with the Village's Attorney and Palm Beach County Supervisor of Elections to recommend changes that would result in election cost savings. Strategic Goal: Community Outreach Department Goal: Ensure residents are informed of volunteer opportunities, civic involvement and election information through mediums such as the Village Newsletter, website and other digital communications. Objectives: a. Continue efforts to communicate and inform residents through the Village website, newsletter articles and social media posts. Department Goal: Encourage resident participation in Village Boards, programs and events. Objectives: a. Collaborate with Village Council to improve the Village's Advisory Boards and Committees structure and appointment process. b. Promote volunteer participation by posting articles and information in the newsletter and on social media. Village of North Palm Beach | Budget Book 2023 Page 190 Performance Measures Performance Measure FY 2021 Actual FY 2022 Projected FY 2023 Estimated Council Meetings: Regular Session 22 21 22 Workshop Session 1 3 3 Special Session 2 3 3 Budget Workshop 3 3 3 Total Ordinances/Code Amendment ordinances 25/9 25/17 20/10 Total Resolutions/Resolutions approving contracts, leases, agreements 108/37 95/35 100/40 Code Enforcement: Special Magistrate Hearings 12 11 0 Case Files prepared 96 50 0 Liens recorded 30 20 20 Lien search requests / certications provided 750 650 600 Liens released 30 20 20 Newsletter articles informing Village residents of volunteering opportunities, civic involvement and election information 7 10 10 Applications and inquiries received in Clerk's Ofce regarding village boards and/or public service options 28 10 14 Public records provided within 1-5 business days of receipt 34.21% 69/190 43.59% 85/195 47.06% 80/170 Public records provided on the same day as requested 27.89% 53/190 32.82% 64/195 29.41% 50/170 Public records provided at no charge to the requestor 77.37% 147/190 90.26% 176/195 70.59% 120/170 Village of North Palm Beach | Budget Book 2023 Page 191 Expenditures Summary The decrease in total expenses is a result of deleting a full-time Administrative Coordinator position during the current scal year. 314 ,847 -$51,763 (-14.12% vs. prior year) Village Clerk Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k Village of North Palm Beach | Budget Book 2023 Page 192 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (76.7%)Personnel Services (76.7%) Personnel Services (76.7%) Operating Expenses (23.3%)Operating Expenses (23.3%) Operating Expenses (23.3%) Village of North Palm Beach | Budget Book 2023 Page 193 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.1 $0.2 $0.3 $0.4 Expense Objects Personnel Services $354,668 $261,031 $292,089 $305,320 $241,515 -20.9% Total Personnel Services:$354,668 $261,031 $292,089 $305,320 $241,515 -20.9% Operating Expenses Professional Services $8,746 $7,327 $12,489 $9,500 $9,000 -5.3% Other $980 $2,713 $46,960 $48,500 $48,800 0.6% Travel and Per Diem $247 $0 $150 $2,000 1,233.3% Freight and Postage Services $9 $0 $0 N/A Insurance $32 $32 $32 $40 $32 -20% Repairs & Maintenance $3,232 $0 $0 N/A Printing and Binding $88 $135 $150 $150 0% Promotional Activities $150 $0 $0 N/A Ofce Supplies $1,542 $2,257 $1,805 $1,300 $1,300 0% Operating Supplies $489 $630 $486 $150 $10,100 6,633.3% Books, Publications, Subscriptions and Memberships $679 $769 $550 $600 $650 8.3% Training $1,080 $1,220 $420 $900 $1,300 44.4% Total Operating Expenses:$17,273 $15,083 $62,742 $61,290 $73,332 19.6% Total Expense Objects:$371,942 $276,115 $354,831 $366,610 $314,847 -14.1% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 194 Human Resources and Risk Management Mission Statement The Department of Human Resources and Risk Management is committed to fostering a work environment which attracts, retains, develops and motivates a high quality workforce to uphold and support the Village’s mission and strategic priorities. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 195 Service Levels Narrative The team establishes and maintains strong working relationships with Village departments for the sourcing, induction, assignment, retention, professional development, safety and performance of all staff. The team is also responsible for implementing and managing the comprehensive employee benets program, workers’ compensation, property & liability programs, personnel policies and procedures, wage and salary directives, and employee relations activities. Development and oversight of these functions in one ofce ensures consistency and objectivity in their administration. The Village workplace consists of 156 full-time and 108 part-time (both year-round and seasonal) employees. Full- time staff members are eligible to receive the comprehensive benets package, which includes employer-funded medical and dental coverage for employees as well as optional employer-subsidized dependent coverage. The self-funded retirement plan options offered by the Village are extremely generous. In addition, Flexible Spending Accounts, Health Savings Accounts, Life and AD&D insurance, Long-Term Disability, Vision and other optional benet programs are available. The Village also offers Education Reimbursement and a completely condential Employee Assistance Program. HR delivers these programs equitably, consistently and in full compliance of all federal and state regulations (i.e., FLSA, PPACA , COBRA, FMLA , HIPAA, etc.). The Department is staffed with a Director of Human Resources and Risk Management, two full-time Human Resources Specialists and a part-time Administrative Assistant. The Director of HR and Risk Management oversees and supervises all HR functions including personnel support and regulation, policy formulation, legal compliance, employee benet administration, recruitment and selection, planning and delivery of training programs, investigation and resolution of personnel matters, and employee complaints and disciplinary actions. The Director fullls a vital role by working to control Workers’ Compensation costs and liability factors. The Director also serves as the main point of contact for all Risk Management cases, issues and activities. The HR Specialist (Talent Management) ensures that the Village attracts and hires highly qualied candidates for employment. This is accomplished through evaluation of the skill sets needed for each vacancy, creating and updating job descriptions, advertising in appropriate forums, rigorously screening candidates, conducting reference and background checks and facilitating interviews in accordance with federal and state guidelines. The Specialist also administers new hire orientations. The HR Specialist (Compensation and Benets) ensures that all Village employees who are eligible for compensation adjustments and benets are correctly processed. The Specialist is also responsible for working closely with Finance in reconciling bills for employee benets, processing new hires, handling requests for educational reimbursement, calculating merit-based pay increases and providing oversight for employee rates of pay and other disbursements. The Administrative Assistant serves as a front-line liaison for the Department, responding to employee and vendor inquiries and providing administrative support. The Administrative Assistant also serves as the records coordinator for the Department of Human Resources and Risk Management, managing the Village’s personnel records to ensure compliance with Florida public records laws and records retention schedules. The Human Resources and Risk Management Department maintains the Village’s Comprehensive Pay and Classication Plan which includes position descriptions for all Village jobs. Accordingly, HR conducts market- research on related issues and recommends modications to Village policies and programs as appropriate. Village of North Palm Beach | Budget Book 2023 Page 196 Additionally, the Department is responsible for the following functions: Conducting labor relations and collective bargaining sessions with the Federation of Public Employees (FPE), Police Benevolent Association (PBA),and International Association of Fire Fighters (IAFF) unions; Administering the Employee Assistance Program (EAP); Collaborating with the Village Clerk regarding personnel-related records requests; Managing all workers’ compensation cases in conjunction with the workers’ compensation carrier and health providers; Managing all property and liability claims with the insurance carrier; and Tracking annual employee performance evaluations and processing subsequent merit pay increases. The Department keeps abreast of regulatory changes in federal and state employment laws in order to ensure compliance and uniform application across all departments. To that end, our staff attends regular training sessions and subscribes to publications which offer insight to emerging trends and statutory changes. The Department has partnered with the Village’s Agent of Record (and health insurance broker) to monitor changes in healthcare regulations as mandated by the Affordable Care Act, including notices, coverage, and minimum levels of care requirements. The Department continues to work closely with the Village’s broker to negotiate the best pricing for group health insurance with a quality carrier that has a viable network and a balanced benets package. With less than 500 full-time employees, the Village is not a large enough employer to be rated by the carriers on claims experience alone. There will be an increase of 13.2% in medical costs in FY 2022/2023. Current Year Accomplishments and New Initiatives In Fiscal Year 2022, the Department accomplished the following new initiatives and goals for improvement: Developed job descriptions for several new positions: Code Compliance Assistant, Facilities Maintenance Technician, Facilities Manager, Head Pool Lifeguard, HR Specialist—Talent Management and Field Operations Manager Finalized and implemented new performance management forms and rating metrics. Conducted an Employee Health and Wellness Fair in early June with over twenty local vendors and more than 25 employees participating in Biometric Screenings. Sponsored virtual 5k fun runs, a health assessment campaign, and an annual physical initiative wherein 93 employees completed their annual wellness doctor visit. Conducted quarterly Safety Committee meetings with various topics being presented. Recruited and hired several key personnel – Fleet Manager, Recreation Supervisor and two Police Ofcers. Assumed full responsibility for property & liability claims, activities and issues. Village of North Palm Beach | Budget Book 2023 Page 197 Goals and Objectives In the coming year, the Human Resources & Risk Management Department plans to achieve the following goals and objectives: Strategic Goal:  Organizational Excellence Department Goal: Provide employees with opportunities to enhance their personal heal th and wellness. Objectives: a. Continue monthly lunch-n-learn meetings on various health and wellness topics. b. Partner with Insurance Broker to conduct an annual Wellness Fair for Village employees in May 2023. Department Goal: Enhance employees’ work quality of life Objectives: a. Continue to look at options to improve the current Pay for Performance Program. b. Implement the results of the Comprehensive Compensation Study. Department Goal: Bring consistency to personnel policies and procedures while remaining current and compliant with all federal, state and local employment and labor laws Objectives: a. Distribute the fully revised personnel policies manual. b. Continue to audit and consolidate personnel records to ensure compliance with record retention schedules. c. Partner with and provide guidance to departments as they implement policies and programs. Performance Measures Performance Measure FY 2021 Actual FY 2022 Projected FY 2023 Estimated New Hires / Rehires Full-Time 23 14 20 Part-Time 38 31 35 Workers' Compensation MOD Rating 1.16 1.17 1.11 Village of North Palm Beach | Budget Book 2023 Page 198 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs.  The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel; A personnel expenditure increase reecting the conversion of one (1) part-time position to a full-time position; and  An operating expenditure increase in professional services for the following: DOT Drug Testing program for CDL Drivers; and CDL Driver Med Card physicals 555,134 $110,194 (24.77% vs. prior year) Human Resources & Risk Management Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k 600k Village of North Palm Beach | Budget Book 2023 Page 199 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (68%)Personnel Services (68%) Personnel Services (68%) Operating Expenses (32%)Operating Expenses (32%) Operating Expenses (32%) Village of North Palm Beach | Budget Book 2023 Page 200 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.1 $0.2 $0.3 $0.4 $0.5 $0.6 Expense Objects Personnel Services $310,663 $311,324 $309,925 $336,890 $377,234 12% Total Personnel Services:$310,663 $311,324 $309,925 $336,890 $377,234 12% Operating Expenses Professional Services $30,255 $21,603 $26,370 $51,000 $89,750 76% Other $0 $5,252 $6,354 $2,600 $2,600 0% Travel and Per Diem $479 $0 $1,560 $500 $500 0% Freight and Postage Services $25 $0 $100 $150 $100 -33.3% Printing and Binding $0 $0 $5,000 N/A Promotional Activities $23,336 $24,292 $28,416 $28,000 $42,500 51.8% Ofce Supplies $4,082 $2,718 $4,412 $2,000 $3,650 82.5% Operating Supplies $281 $78 $345 $350 $10,350 2,857.1% Books, Publications, Subscriptions and Memberships $1,564 $1,450 $1,345 $1,450 $1,450 0% Training $22,528 $23,509 $20,411 $22,000 $22,000 0% Total Operating Expenses:$82,549 $78,902 $89,313 $108,050 $177,900 64.6% Total Expense Objects:$393,212 $390,226 $399,238 $444,940 $555,134 24.8% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 201 Information Technology Mission Statement It is the mission of the Information Technology Department to provide excellent, secure infrastructure, effective and timely support and innovation in the delivery of information technology products and services. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 202 Service Levels Narrative The Information Technology (IT) Department provides Village staff with all information technology-related assistance. Departmental responsibilities include daily data back-ups; recovery, network security, installation and support of all desktop computers; network design, support and troubleshooting; voice and data cabling; wireless video support; troubleshooting of point-of-sale (POS) systems; web administration, database administration; VOIP phone system support; support of all Public Safety Mobile Data solutions. The IT Department also provides guidance to department heads on all technology-related purchases and manages the Village IT inventory, as well as aerial drone photography and videography. The IT Department provides Village residents with services such as online golf tee-time reservations, online registration for Parks and Recreation activities and online public records requests. The IT Department is continuing its efforts to provide additional, convenient online services to our residents and business community through the Village website. In addition to the duties already mentioned, the IT Department is also responsible for the following functions: Wireless Networking Installation and troubleshooting of video surveillance systems Ordering and implementation of new software and hardware related items Laserche support Employee training on Village software applications Police laptop repair and support Installation and troubleshooting of virtual servers Electronic public records requests Video surveillance evidence retrieval Mobile phones, air cards and iPads Enforcement of IT policies and procedures Network security Security Awareness Training Backups and Disaster recovery Currently, the IT Department is staffed with one (1) Director of Information Technology, one (1) full-time Network Support Specialist,one (1) full-time Technical Support Specialist, and one (1) full-time Help Desk Technician. This scal year we are converting the full-time administrative assistant position to a Help Desk Technician position to be more in line with the everyday workload. The IT Director oversees and supervises all areas of the IT Department. The IT Director also enforces all computer-related policies to protect the village infrastructure and is in charge of implementation and design of new technologies. The IT Director is responsible for coordinating and planning special IT-related projects with outside vendors and department heads. The Network Support and Technical Support Specialists assist the IT Director by completing day-to-day work orders and responding to service calls throughout the Village. The Technical Support Specialist maintains IT- related inventory and is responsible for making sure all hardware, software and warranties are up-to-date. Village of North Palm Beach | Budget Book 2023 Page 203 Current Year Accomplishments and New Initiatives In Fiscal Year 2022, the IT Department accomplished the following new initiatives and goals for improvement: Upgraded server virtualization hardware and software Installed print management solution to track toner and usage. Installation of new cloud based surveillance cameras at Anchorage Marina. Installation of video web streaming system in Village Council Chambers Installation of new credit card processing for ball dispensers in the driving range. Continued Security awareness training for all Village employees Continuation of Penetration testing and cyber-security assessment conducted by the department of Homeland Security on Village infrastructure Installation of the network access control system to further protect the Village network. Upgrade of RecTrac to latest web-based version Installation of new surveillance cameras at Lakeside Park. Revisions to IT policy and procedure manual to meet new FDLE mandates Updated Critical Incident Response Program for Village Schools. Continued Aerial photography and videography of all Village facilities in preparation for the upcoming Hurricane season Implementation of newly purchased Community Development Software. Upgrade of Munis nancial system software to the latest version and migration to four new servers Design and implementation of a mobile application for Code Enforcement. Installation of new server and USA CAD software for archived Police record system. Implementation of new photo id card system in Golf for membership cards. Installation of new data drops in Community Development for ofce renovations Implementation of new backup software for ransomware protection. Installation of a temperature monitoring system in the Village server room. Installation of new wi- equipment for improved GPS functionality for Country Club golf carts. Installation of new surveillance cameras in the Fire department. Upgrade of all wi- access points in Village Hall and Public Safety buildings. Village of North Palm Beach | Budget Book 2023 Page 204 Goals and Objectives In the coming year, the Information Technology department plans to achieve the following goals and objectives: Strategic Goal:  Community Outreach Department Goal: Implement additional online services for Village residents through a new Village website. Objectives: a. Maintain a Village website that provides Village residents with a customer service-oriented web portal to interact with Village staff and stay up-to-date with all Village events and activities. b. Streamline recreational activities online.  c. Enhance online permit processing and electronic plan review process. d. Post all materials related to RFPs and bids on Bids and Proposals module for potential contractors. Strategic Goal: Organizational Excellence Department Goal: Provide an economically efcient IT infrastructure for all village operations. Objectives: a. Streamline processes through new software to limit staff processing mistakes. b. Continued security awareness training for all Village staff (Human Firewall). c. Continue to implement safeguards on the Village network and test end users with simulated phishing attacks and test Village infrastructure with penetration testing. Strategic Goal: Financial Sustainability Department Goal: Plan IT-related capital expenses in accordance with the Village's established long-term capital plan. Objectives: a. Proactively address IT infrastructure, maintenance and replacement needs. b. Distribute IT capital expenses evenly over a ve (5) year period to avoid year-to-year uctuations. Village of North Palm Beach | Budget Book 2023 Page 205 Performance Measures Performance Measure FY 2021 Actual FY 2022 Projected FY 2023 Estimated Security Awareness Assessment Rating 6%5%3% IT Work Orders Completed 2,405 2,900 3,000+ Village Website Chatbot: Last budget year, the Village implemented an online virtual attendant called the Chatbot. As shown above, the Village Chatbot was asked 4,457 unique questions...2,394 of those questions were answered correctly by the Chatbot. That is a 75.8% self-service resolution rate. Each question is estimated to cost the Village about $5.00. Popular topics include golf, permitting, library info, pool hours, driving range and Village Council meetings. IT Work Orders: In 2021, the Information Technology Department completed 2,405 IT-related work orders (not including special projects or server-related issues). As shown below, IT work orders are projected to increase slightly next year, mainly due to new stafng in various departments, increased security measures and additional devices throughout the Village. The Information Technology Department performs weekly quality assurance checks on servers and camera systems, monthly phishing tests with employees, as well as testing disaster recovery with daily backups and replication to our offsite cloud environment. Village of North Palm Beach | Budget Book 2023 Page 206 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs.  The FY23 budget includes: An 8% across-the-board  base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel; and An operating expenditure increase associated with obtaining Verkada camera licenses/support and easynac software. 584 ,909 $51,173 (9.59% vs. prior year) Information Technology Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k 600k 700k Village of North Palm Beach | Budget Book 2023 Page 207 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (82.4%)Personnel Services (82.4%) Personnel Services (82.4%) Operating Expenses (17.6%)Operating Expenses (17.6%) Operating Expenses (17.6%) Village of North Palm Beach | Budget Book 2023 Page 208 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.1 $0.2 $0.3 $0.4 $0.5 $0.6 $0.7 Expense Objects Personnel Services $347,541 $371,582 $396,148 $435,236 $482,209 10.8% Total Personnel Services:$347,541 $371,582 $396,148 $435,236 $482,209 10.8% Operating Expenses Professional Services $48,653 $50,293 $66,360 $70,000 $60,500 -13.6% Other $18,903 $44,788 $19,602 $13,200 $22,000 66.7% Freight and Postage Services $83 $12 $0 N/A Repairs & Maintenance $1,999 $3,041 $3,035 $3,000 $3,000 0% Ofce Supplies $9,488 $8,491 $16,857 $12,200 $17,200 41% Operating Supplies $0 $164 $18 $100 $0 -100% Books, Publications, Subscriptions and Memberships $0 $0 $200 $0 N/A Total Operating Expenses:$79,126 $106,790 $106,073 $98,500 $102,700 4.3% Total Expense Objects:$426,667 $478,372 $502,221 $533,736 $584,909 9.6% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 209 Finance Mission Statement It is the mission of the Finance Department to establish and maintain adequate internal controls that safeguard the Village’s assets and ensure they are efciently and effectively allocated, to help maintain the Village’s strong nancial condition by maintaining revenue levels that are sufcient to carry out Council priorities and goals and to support staff in providing citizens with the appropriate service levels that they have come to expect. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 210 Service Levels Narrative As the largest support department, Finance provides administrative,operational and nancial assistance to management, elected ofcials and the village’s residents. The Department’s responsibilities primarily relate to the administration, control and reporting of all village nances. The Department monitors the Village’s fund balances, prepares the Village’s annual budget document, invests the Village’s excess cash balances, reports on Village grants and prepares the Village’s nancial reports – including the Comprehensive Annual Financial Report. The Village’s Comprehensive Annual Financial Report has received the Certicate of Achievement in Financial Reporting from the Government Finance Ofcers’ Association (“GFOA”) since 1988. The Village’s annual budget has received the Distinguished Budget Presentation award from the GFOA since 2010. The Village’s General Fund Unassigned Fund Balance is viewed by the Administration as a measurement of the Village's nancial stability, since the General Fund is the chief operating fund of the Village. The General Fund Unassigned Fund Balance at September 30, 2021 is $13.89 million. The increase is primarily due to the increase in several revenue categories and savings in personnel costs. The Finance Director oversees and supervises all areas of the Finance Department. This includes providing oversight, guidance, nancial policy, cash/investment management, debt management, xed asset management and the monitoring and development of nancial strategies. The Director also enforces policies that ensure adequate nancial procedures, scal solvency and nancial statement integrity through the maintenance of proper internal controls. The Director is responsible for preparing and distributing the various nancial reports of the Village; overseeing quarterly nancial analyses, tracking performance indicators and nancial trends, establishing standard operating procedures for the scal operation of the Village, tracking payment schedules, securing nancing for vehicles and large capital expenditures (e.g., leases, capital improvement projects, etc.), and developing procedures for monitoring and facilitating timely debt payment. The Finance Manager assists the Director by overseeing the Finance Department’s day-to-day operations and is responsible for nancial reporting and internal controls. The Country Club Accountant reports to the Finance Director and is responsible for processing and recording nancial transactions related to the Country Club. The Country Club Accountant is located in the Finance Department. The Department is responsible for the following functions: Preparing, recording, analyzing and monitoring all of the Village’s nancial transactions; Preparing various Village nancial reports; Monitoring and improving all the village's internal nancial controls; Verifying accuracy, completeness, legitimacy and proper account recording for all Village expenditures; Ensuring that payment is remitted timely and accurately in accordance with village procurement policies; Processing all payroll-related functions in accordance with federal, state and local guidelines as well as all current union Collective Bargaining Agreements; Reconciling quarterly pension statements and submitting all payroll reports; Reconciling and tracking fteen (15) different funds; Overseeing Village-wide grant compliance to ensure complete, accurate grant reporting; Overseeing the Village’s Inventory Control operations; Coordinating and preparing FEMA submissions; Preparing, implementing and monitoring the Village’s Annual Budget in accordance with all applicable federal, state and local requirements; and Coordinating and preparing the Annual Audit Report (Comprehensive Annual Financial Report) with the Village Auditor. Village of North Palm Beach | Budget Book 2023 Page 211 Current Year Accomplishments and New Initiatives In Fiscal Year 2022, the Finance Department accomplished the following new initiatives and goals for improvement: Facilitated the annual independent audit process resulting in an unqualied opinion; Received the GFOA (Government Finance Ofcers’ Association) Distinguished Budget Award for the 13 consecutive year; Received the GFOA Certicate of Achievement for Excellence in Financial Reporting for the 35 consecutive year; Completed and led all federal, state and local reports on a timely basis; Completed monthly, quarterly and annual reports of Village scal affairs; Completed FEMA’s comprehensive hurricane reimbursement process;  Completed the initial ling to receive the American Rescue Plan Act funds;  Completed the Auditing Services RFP; Served on negotiating team for labor unions and provided calculations associated with these negotiations;  Implemented the ClearGov Digital Budget Book application; and Started implementation of the MUNIS Accounts Payable Workow module. th th Village of North Palm Beach | Budget Book 2023 Page 212 Goals and Objectives In the coming year, the Finance Department plans to achieve the following goals and objectives: Strategic Goal:  Financial Sustainability Department Goal: Maintain the Village's nancial systems in conformance with all state and federal laws, Generally Accepted Accounting Principles (GAAP), and standards of the Governmental Accounting Standards Boards (GASB) and the Government Finance Ofcers’ Association (GFOA). Objectives: a. Continue to facilitate the annual audit process, ensuring that the Village maintains its compliance with state and federal agencies, without exception, and that the nancial statements are presented fairly and accurately. b. Facilitate the implementation of new accounting and auditing standards, as applicable, issued by the Governmental Accounting Standards Board (GASB). c. Prepare the annual budget in accordance with GASB requirements and timelines and the Florida Truth in Millage (TRIM) regulations. d. Maintain compliance with the GFOA in order to receive the GFOA Distinguished Budget Award and the GFOA Certicate of Achievement Award. Department Goal: Prepare a balanced budget that effectively addresses the Village’s goals, accurately reects the Village’s nancial position, provides appropriate information to interested parties, and supports sound nancial decisions.  Objectives: a. Provide services and reports related to resource allocation, scal analysis and nancial forecasting to assist the Village Council, Village Manager and Village departments in establishing priorities and allocating resources appropriately. b. Oversee and report on a timely and accurate basis all budgetary information in the Village’s annual budget to ensure proper management and reporting of the Village’s scal resources. c. Continue building and rening the Village’s budget information to facilitate a more comprehensive review of the Village’s budget, which contributes to more effective policy discussions and decisions. d. Assist in the evaluation of nancial initiatives including: . Financial reporting associated with American Rescue Plan Act funds; . White paper on possible fees for consideration; and . Collaborating with other Departments on Strategic Initiatives to assist with nancial aspects of the projects or studies. Department Goal: Manage the accounting, budgeting and nancial processes, to ensure accuracy, timeliness and adherence to established practices and guidelines. Objectives: a. Process accurate nancial and budgetary transactions, reports, analyses and provide customer assistance in a timely manner. b. Produce relevant, accurate and timely nancial reports online (current) monthly, quarterly and annually. c. Ensure timely and accurate issuance of all vendor checks, payroll disbursements and procurement and renewal of goods and services for the Village. d. Continue to streamline internal processes and enhance service levels. Village of North Palm Beach | Budget Book 2023 Page 213 Performance Measures Goals, Objectives, and Measures FY 2021 Actual FY 2022 Projected FY 2023 Estimated Village Council Goal:  Financial Sustainability Provide effective information to the Village Council, citizens, and the Government Finance Ofcers' Association (GFOA) Utilize best practices when preparing the annual budget and the comprehensive annual nancial report Achievement of GFOA Award for Comprehensive Annual Financial Award Achievement of GFOA Award for Budget Document Yes Yes Yes Yes Yes Yes Department Workload Indicators Number of Purchase Orders issued 177 180 180 Number of Payroll Checks issued 5,740 5,286 5,200 Number of Accounts Payable Checks issued 2,884 3,352 3,400 Number of Accounts Payable Invoices processed 19,855 18,960 18,000 Number of Credit Card transactions 3,259 3,523 3,800 Number of 1099's issued 73 80 80 Number of W-2's issued 293 300 300 Number of Budget Amendments processed 18 15 15 Number of EFT's processed 403 461 475 Village of North Palm Beach | Budget Book 2023 Page 214 Expenditures Summary The increase in total expenses is due to the increase in personnel costs.  The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study;and An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel. 759,128 $80,139 (11.80% vs. prior year) Finance Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 200k 400k 600k 800k Village of North Palm Beach | Budget Book 2023 Page 215 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (92.6%)Personnel Services (92.6%) Personnel Services (92.6%) Operating Expenses (7.4%)Operating Expenses (7.4%) Operating Expenses (7.4%) Village of North Palm Beach | Budget Book 2023 Page 216 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.2 $0.4 $0.6 $0.8 Expense Objects Personnel Services $596,361 $641,609 $622,369 $622,589 $702,728 12.9% Total Personnel Services:$596,361 $641,609 $622,369 $622,589 $702,728 12.9% Operating Expenses Professional Services $53,951 $44,399 $55,630 $45,300 $45,300 0% Freight and Postage Services $105 $0 $183 $100 $100 0% Insurance $658 $658 $658 $700 $700 0% Repairs & Maintenance $0 $120 $85 $0 N/A Printing and Binding $2,053 $1,676 $2,143 $1,800 $1,800 0% Promotional Activities $196 $0 $250 $250 0% Ofce Supplies $11,213 $5,075 $8,203 $6,500 $6,500 0% Books, Publications, Subscriptions and Memberships $748 $982 $772 $1,050 $1,050 0% Training $171 $150 $1,970 $700 $700 0% Total Operating Expenses:$69,095 $53,060 $69,644 $56,400 $56,400 0% Total Expense Objects:$665,456 $694,669 $692,013 $678,989 $759,128 11.8% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 217 Village Hall Mission Statement This Division of the General Fund is for the express purpose of accounting for expenditures related to Village Hall that cannot be directly associated with or easily identied to any other particular department/division. Some of the items accounted for within this division include the following: Village Newsletter Village Hall Copier and Postage Machine Rental Village Hall Utilities (Telephone, Electric, Water & Sewer) General Supplies for Village Hall General Fund Property/Casualty & General Liability Insurance allocation Expenditures Summary The increase in total expenses is due to the increase in the general fund allocation of the Village's property & general liability insurance 569,060 $46,100 (8.82% vs. prior year) Village Hall Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k 600k Village of North Palm Beach | Budget Book 2023 Page 218 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (100%)Operating Expenses (100%) Operating Expenses (100%) Village of North Palm Beach | Budget Book 2023 Page 219 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.1 $0.2 $0.3 $0.4 $0.5 $0.6 Expense Objects Operating Expenses Freight and Postage Services $17,892 $19,503 $20,766 $20,000 $20,000 0% Utility Services $21,411 $18,428 $22,047 $23,500 $23,500 0% Rentals & Leases $1,856 $2,475 $3,094 $2,500 $2,500 0% Insurance $252,518 $287,919 $419,587 $405,000 $445,500 10% Repairs & Maintenance $4,700 $3,500 $3,500 $3,500 $3,500 0% Promotional Activities $47,468 $60,390 $65,515 $62,400 $62,400 0% Ofce Supplies $1,962 $1,654 $1,736 $2,500 $2,500 0% Operating Supplies $4,151 $3,228 $2,043 $3,500 $9,100 160% Books, Publications, Subscriptions and Memberships $60 $0 $60 $60 $60 0% Total Operating Expenses:$352,019 $397,097 $538,347 $522,960 $569,060 8.8% Total Expense Objects:$352,019 $397,097 $538,347 $522,960 $569,060 8.8% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 220 Public Safety The departments included in the Public Safety category include:  Police Fire Rescue Public Safety Building The information presented in this section is for illustrative purposes only.  Please refer to the section for each Department for individual details about the department, which include:  the organizational chart, goals & objectives, accomplishments, performance measures, expenditure summary, etc. Expenditures Summary The combined expense summary shown below is for illustrative purposes only. Increases or decreases in total expenses are indicated in each department's individual expense summary. 12,142,010 $1,624 ,927 (15.45% vs. prior year) Public Safety Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 2.5M 5M 7.5M 10M 12.5M 15M Village of North Palm Beach | Budget Book 2023 Page 221 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Function Expenditures Public Safety Police $6,396,774 $6,532,675 $6,661,650 $6,673,794 $7,824,045 17.2% Fire Rescue $3,544,156 $3,475,232 $3,793,968 $3,740,729 $4,194,974 12.1% Public Safety Building $114,643 $94,341 $95,257 $102,560 $122,990 19.9% Total Public Safety:$10,055,573 $10,102,249 $10,550,874 $10,517,083 $12,142,010 15.5% Total Expenditures:$10,055,573 $10,102,249 $10,550,874 $10,517,083 $12,142,010 15.5% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 222 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (84.7%)Personnel Services (84.7%) Personnel Services (84.7%) Operating Expenses (15.1%)Operating Expenses (15.1%) Operating Expenses (15.1%) Capital Outlay (0.2%)Capital Outlay (0.2%) Capital Outlay (0.2%) Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Operating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $2.5 $5 $7.5 $10 $12.5 $15 Village of North Palm Beach | Budget Book 2023 Page 223 Expense Objects Personnel Services $8,689,747 $8,748,936 $9,183,205 $9,002,576 $10,286,917 14.3% Total Personnel Services:$8,689,747 $8,748,936 $9,183,205 $9,002,576 $10,286,917 14.3% Operating Expenses Professional Services $528,488 $565,821 $567,641 $614,653 $686,071 11.6% Other $4,381 $2,754 $3,003 $11,000 $12,000 9.1% Investigations $800 $1,188 $1,160 $2,000 $8,500 325% Travel and Per Diem $13,566 $10,783 $5,673 $27,000 $25,000 -7.4% Freight and Postage Services $919 $1,792 $1,644 $2,400 $2,400 0% Utility Services $88,092 $121,728 $123,374 $133,376 $144,776 8.5% Rentals & Leases $14,171 $14,171 $14,171 $7,307 $7,500 2.6% Insurance $1,835 $0 $1,647 $2,000 $2,500 25% Repairs & Maintenance $164,199 $154,919 $112,176 $148,886 $207,571 39.4% Printing and Binding $4,840 $12,162 $4,080 $7,000 $7,300 4.3% Promotional Activities $2,611 $2,850 $4,994 $6,405 $8,050 25.7% Ofce Supplies $98,886 $38,842 $22,154 $33,450 $99,050 196.1% Operating Supplies $353,258 $344,035 $391,456 $431,050 $547,465 27% Books, Publications, Subscriptions and Memberships $10,789 $5,027 $6,454 $6,380 $6,310 -1.1% Training $45,186 $54,463 $59,231 $81,600 $70,600 -13.5% Total Operating Expenses:$1,332,021 $1,330,534 $1,318,858 $1,514,507 $1,835,093 21.2% Capital Outlay Machinery and Equipment $33,805 $22,778 $48,811 $0 $20,000 N/A Total Capital Outlay:$33,805 $22,778 $48,811 $0 $20,000 N/A Total Expense Objects:$10,055,573 $10,102,249 $10,550,874 $10,517,083 $12,142,010 15.5% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 224 Police Department Mission Statement It is the mission of the Police Department to provide the highest quality of police services by maintaining respect for individual rights and human dignity and by empowering residents and the community to work in partnership with the goal of improving the quality of life within the Village of North Palm Beach. Organizational Chart This is a summary Organization Chart for the Police Department.  For a breakdown of positions in each division, see the organization chart labeled "Police Department Organization Chart by Division" Village of North Palm Beach | Budget Book 2023 Page 225 Police Department Organizational Chart by Division Village of North Palm Beach | Budget Book 2023 Page 226 Service Levels Narrative The Police Department consists of thirty-seven (37) police ofcers, a Records Clerk, a Clerical Assistant, a Police Service Aide, a Crime Intelligence Analyst and an Administrative Coordinator. The Department currently has fteen (15) part-time personnel (one who serves as the CALEA Manager/Captain of Professional Standards and fourteen (14) School Crossing Guards). There are twelve (12) Reserve Ofcers and four (4) non-sworn volunteers. A Police Academy Sponsorship initiative was implemented to remain competitive with recruitment efforts. The Patrol squads work a twelve-hour shift schedule and Records and Administration personnel work an eight- hour shift, with a minimum stafng requirement to provide appropriate law enforcement coverage. The Police Chief serves as part of the Village management team reporting to the Village Manager and is responsible for the overall operation and performance of all Police personnel. The Chief communicates on a regular basis with the Village Manager, other Village Department Directors and Village Council on all police- related matters. The Administrative Coordinator is responsible for all secretarial duties required by the department. Coordinates and performs duties related to payroll, purchasing, and Criminal Justice Standards and Training Commission requirements. Additional responsibilities include marketing Neighborhood Enhancement Team (NET) programs and soliciting community participation while working in collaboration with other Village Departments and Village residents to ensure neighborhoods remain desirable places to live. The Police Department consists of three (3) functional areas: Operations/Patrol Operations Support/Detective Squad & Internal Affairs Professional Standards/Accreditation/Training Each functional area is commanded by the Deputy Police Chief. The Police Captain is responsible for overseeing: Patrol, the Detective Squad, Special Operations, Records, and other administrative duties. The current organizational structure has streamlined internal communications and processes, thereby improving responsiveness and overall customer service. Patrol consists of four (4) squads assigned to work two (2) shifts with a minimum of four (4) Police Ofcers assigned to each squad. The minimum stafng level is four (4) Police Ofcers and one (1) Police Sergeant for each squad to provide the necessary coverage 24-hours per day. The Detective Squad consists of a Police Detective Sergeant, a Criminal Intelligence Analyst, three (3) Police Detectives, and a Police Detective/Crime Scene Investigator. They are primarily assigned to investigate and process evidence of both crimes against property and persons and to analyze criminal activity, allowing the Department to maximize the use of personnel to prevent and deter criminal activity. Professional Standards consists of the Training and the CALEA Accreditation function. The Village of North Palm Beach has a number of waterways within its jurisdiction. Since the Village borders Lake Worth, the Intracoastal Waterway and the Earman River, a Marine Unit is deployed to provide for the safety of the boating public and to investigate any marine-related issues. A Police Sergeant is certied as a crime prevention practitioner and is responsible for coordination of community programs, residential and business security surveys. The Police Department continues to work diligently to improve training programs with the realization that by providing staff with the best training possible, their performance will be enhanced and the delivery of services will be improved. The Training Section is exploring new initiatives for police ofcer development; and the Department now hosts regional classes to provide them with the tools to be successful. Police Ofcers receive regular high liability training, along with various other classes to develop their abilities. Village of North Palm Beach | Budget Book 2023 Page 227 The Police Department continues to closely monitor its response to trafc crashes within the Village. Because citizen safety is paramount, the Department is always looking for ways to decrease trafc crashes. An analysis of accident data identies causation, frequency, location, and time of day, affording the Department with the necessary information to properly focus its education and enforcement efforts. In addition, the Department deploys trafc monitoring devices to pinpoint and verify trafc complaint issues. This proactive approach enables the Department to maximize the use of police resources and to have the greatest impact on the identied problem areas. The Department’s fully functional crime scene component continues to develop. It is composed of a trained investigator and Crime Scene van that is equipped to process almost any scene and to collect evidence that may assist in the apprehension of a suspect or suspects. The vehicle is also outtted to serve as a mobile command post if the need arises. The Department continues to research methods for staff to work “smarter ” not necessarily “harder.” Information Technology personnel continue to work with community policing ofcers to deploy surveillance technology at key locations to assist the Department with crime prevention and detection. Each police vehicle is equipped with a laptop for report writing and easy access to intelligence information. In April 2021, the North Palm Beach Police Department completed the fourth national re-accreditation on-site assessment. The Department was re-accredited for a four-year assessment cycle at the July 2021 Commission Conference. The Police Department continued to participate in the re-accreditation process, which began thirteen (13) years ago after receiving the initial accreditation in 2008. The core accreditation team continued the daunting challenge of reviewing and ensuring compliance with all policies as well as completing inventories and task analyses to bring the Department into compliance with the high standards set by CALEA . By choosing to be accredited through CALEA , the Police Department voluntarily accepted the challenge to meet the most rigorous set of standards designed for law enforcement in the United States. The Police Department agreed to meet all the standards applicable to the largest sized agency dened by CALEA and to prove compliance with those standards on a continual basis through documentation and inspection. Inspections occur both internally and every four (4) years. Since 2008, inspections have been conducted annually by a team of law enforcement professionals selected by CALEA from non-bordering jurisdictions. CALEA standards apply to patrols, investigations, administration, crime prevention, property and evidence, the Reserves, and all other areas of police operations. The following community programs are supported by police personnel: Neighborhood Enhancement Team (NET) The NET team’s goal is to work with residents to ensure neighborhoods remain desirable places to live. Outreach plans include crime walks, neighborhood clean-ups, beautication projects and efforts to obtain grant money to support neighborhood enhancement initiatives and community revitalization. In collaboration with the Solid Waste Authority (Paint-Your-Heart Out Program), the NET program painted and beautied ve (5) residential homes. Police Ofcer Reserve Program The Police Ofcer Reserve program was established for Florida Certied Law Enforcement Police Ofcers who have an interest in serving this community as part of the North Palm Beach Police Department. The program currently has twelve (12) Reserve Police Ofcers. **Please note that the ongoing pandemic has negatively affected the numbers below ** Volunteers in Policing A trained group of volunteers assist with recent victim re-contact in the detective squad and other administrative tasks throughout the agency. This program currently has four (4) participants. Village of North Palm Beach | Budget Book 2023 Page 228 Security Surveys/Home and Business The Department’s specially trained community policing ofcers provide free residential and business security surveys to reduce the chances of a break-in at a residence or business. A police ofcer provides tips about door locks, alarm systems, lighting, landscaping and other areas that may help prevent the property owner from becoming a victim. The Department completed six (6) security surveys last year. Trespass Program This program allows business owners to sign an afdavit giving consent for police ofcers to act as an agent, thereby giving them the authority to request people to vacate the premises. After the afdavit is signed, the owner installs (at their own expense) specically worded “No Trespass” signs in visible locations throughout the property. Police Ofcers advise persons found on the premises that failure to leave the area may result in arrest. Currently, there are twenty (20) properties involved in this program. Alert Program Crime and information bulletins are distributed to residents and business owners to notify them of current crime trends and prevention strategies. The goal is to create an atmosphere of awareness that reduces the chances of residents and business owners becoming victims of crime. These prevention strategies are accomplished by a park, walk and talk technique and by distributing yers, faxes and e- mails. The Department distributed approximately four hundred (400) yers last year. Gun Lock Program Free gun locks are provided for residents to keep their homes safe through secured rearms. The Department distributed fteen (15) gun locks last year. Community Participation Meetings Police Ofcers conduct crime prevention meetings throughout the community to learn and discuss what problems may be occurring and ways to help one another combat crime. This is an open dialogue between all parties involved in hopes of nding solutions to issues. This program also helps to organize neighborhoods into Crime Watch groups. There were approximately ve hundred (500) residents who either attended or showed interest in community meetings last year. Neighborhood Watch Meetings Preventing crime in the community is a shared responsibility between the police and residents. Neighborhood Watch has been entrusted with the responsibility of empowering Village residents to keep their neighborhoods safe. Safe neighborhoods and crime prevention education for village residents is the Department’s challenge and goal. The program encourages Village citizens to become actively involved with the Department through practicing crime prevention techniques and reporting crime or suspicious activity. The Department attended four (4) meetings. These included NET (Neighborhood Enhancement Team) meetings. Safety Awareness Training Seminars The concept behind Safety Awareness training is to empower individuals and to encourage them to work as a team with police ofcers. Participants are taught how crime prevention relates to them and how to anticipate and recognize their crime-risk potential. Citizens are educated and provided information on a variety of topics, including personal safety, child safety, internet safety, gun safety, identity theft and how to protect their homes and vehicles from burglary. The Department conducted seven (7) seminars. Workers On Watch (WOW) This program encourages the many employees of the Village to remain vigilant and immediately report any suspicious activity to the police. This program is a cooperative effort between the Department and the other entities within the Village to help prevent crime and assist with quality of life issues. The department conducted three (3) Workers on Watch meetings held at Public Works. Village of North Palm Beach | Budget Book 2023 Page 229 Smart Water Program This is a new program implemented to address residential, auto and vessel burglaries. The Police Department purchased kits that were distributed to residents to safeguard their personal property and aid in the recovery of stolen property. We have distributed approximately one hundred and twenty-ve (125) SmartWater kits since inception. One (1) inquiry was received this past year. Special Response Team (SRT) There are currently twelve (12) members in SRT, which includes the Deputy Chief as one (1) Commander, one (1) Team Leader, two (2) Investigators /Logistics and eight (8) Operators. The vehicle assigned to the Special Response Team is an armored van that is fully equipped to handle almost any situation. Volunteers Recruiting efforts are underway to increase the number of Reserve Police Ofcers 2022 Awards The agency has been recognized by three (3) organizations as being in the top ten (10) lowest crime cities in Florida. Village of North Palm Beach | Budget Book 2023 Page 230 Current Year Accomplishments and New Initiatives The Police Department achieved the following current results, with the projected results for 2022 and the estimated results for 2023: Year Participation in Community Meetings Code Enforcement Actions (*) 2014 267 86 2015 275 35 2016 300 23 2017 388 30 2018 360 79 2019 400 109 2020 500 105 2021 500 85 2022 660 87 2023 660 96 (*) Code Enforcement Action Data Year Code Citations Code Warnings NTA Resul ts Total 2014 57 29 0 86 2015 19 4 12 35 2016 6 14 3 23 2017 18 12 0 30 2018 28 51 0 79 2019 42 67 0 109 2020 64 41 0 105 2021 41 24 0 85 2022 58 38 1 87 2023 50 46 0 96 Annual Report Information Continue the NET (Neighborhood Enhancement Team) / Community policing partnerships using Police, Fire, Code Enforcement and Public Works Departments, focusing on transitional neighborhoods. Continue the High Visibility Enforcement / Pedestrian Grant program (pending decision by the State of Florida). Applied for the Department of Justice’s Distracted Driving Grant. Continued community engagement by directed patrols. Village of North Palm Beach | Budget Book 2023 Page 231 Goals and Objectives In the coming year, the Police Department plans to achieve the following goals and objectives: Strategic Goal:  All Neighborhoods as Desirable Places to Live Department Goal: Provide for a safe and secure community Objectives: Maintain the highest quality of public safety services through accreditation of its law enforcement component. a. Police department re-accreditation . CALEA re-accreditation was completed on 7/16/2021. Re-accreditation is a four (4) year process with an annual standard review of all documents and policies each year as well as on-site assessment in the fourth year. b. Community policing focus. . The police department will continue to partner with residents, businesses, schools and places of worship to provide safety training. c. NET (Neighborhood Enhancement Team) / Neighborhood relationships . Continued emphasis upon community policing and increased positive resident contact in our community through NET/directed patrol. . Ongoing sidewalk and street light upgrades and repairs in the NET area. Strategic Goal: Financial Sustainability Department Goal: Identify grant opportunities Objectives: a. Law Enforcement support through grant funding opportunities continues to remain a priority within the organization. The Bulletproof Vest Project (BVP) application has been submitted. b. Evaluation of the NET program to address “community building” and infrastructure needs (i.e. sanitary sewer), issues with the aging housing stock and affordability. Village of North Palm Beach | Budget Book 2023 Page 232 Performance Measures Jan - Dec, 10-Year Crime Statistics 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Murder 0 0 0 0 0 0 0 0 0 0 Sexual Assault 2 0 4 1 0 1 0 1 2 1 Robbery 13 6 5 1 2 5 5 2 1 1 Aggravated Assault 4 8 10 9 8 10 7 5 9 5 Stolen Vehicle 11 8 20 14 17 18 14 17 8 12 Burglary to Residence 64 38 59 27 33 17 7 10 14 1 Burglary to Non-Residence 14 7 16 10 11 2 5 4 4 4 Burglary to Vehicle 44 33 58 50 38 33 25 23 8 10 Theft 106 105 135 85 74 67 54 57 55 43 Totals 258 205 307 197 183 153 117 119 101 77 Jan - Dec, 2-Year Crime Statistics Jan-Dec 2020 Jan-Dec 2021 +/-% Change Murder 0 0 0 0.00 Sexual Assault 2 1 -1 -50.00 Robbery 1 1 0 0.00 Aggravated Assault 9 5 -4 -44.40 Stolen Vehicle 8 12 4 -50.00 Burglary to Residence 14 1 -13 -92.90 Burglary to Non-Residence 4 4 0 0.00 Burglary to Vehicle 8 10 2 25.00 Theft 55 43 -12 -21.80 Totals 101 77 -24 -23.80 Arrests 150 139 -11 -7.30 Performance Measures FY 2021  Actual FY 2022 Projected FY 2023 Estimated Community Policing Contacts 1,526 1,559 1,600 Enforcement Contacts 3,109 3,260 3,528 Number of code compliance issues 59 85 73 Number of warnings issued for trafc stops 1,559 2,000 2,257 Trafc crash reports 225 265 238 Crime Statistics The 2021 Annual Clearance Rate for the North Palm Beach Police Department is 46.8%. Village of North Palm Beach | Budget Book 2023 Page 233 Expenditures Summary The increase in total expenses is a combination of personnel, operating and capital costs.  The FY23 budget includes: A personnel expenditure increase reecting the addition of two (2) full-time Police Ofcer Positions;  An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study;  An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel and negotiated increases for PBA-eligible employees as negotiated in their collective bargaining agreements;  An operating expenditure increase in the contract for dispatch services;  An operating expenditure increase in additional materials and supplies for the new positions; and  A capital expenditure increase reecting the purchase of a drone for the department. 7,824 ,045 $1,150,251 (17.24% vs. prior year) Police Department Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 2M 4M 6M 8M 10M Village of North Palm Beach | Budget Book 2023 Page 234 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (82.9%)Personnel Services (82.9%) Personnel Services (82.9%) Operating Expenses (16.8%)Operating Expenses (16.8%) Operating Expenses (16.8%) Capital Outlay (0.3%)Capital Outlay (0.3%) Capital Outlay (0.3%) Village of North Palm Beach | Budget Book 2023 Page 235 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Operating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $2 $4 $6 $8 $10 Village of North Palm Beach | Budget Book 2023 Page 236 Expense Objects Personnel Services $5,424,066 $5,548,935 $5,727,061 $5,619,607 $6,486,422 15.4% Total Personnel Services:$5,424,066 $5,548,935 $5,727,061 $5,619,607 $6,486,422 15.4% Operating Expenses Professional Services $469,969 $509,364 $503,009 $562,653 $625,691 11.2% Other $1,730 $2,022 $1,328 $8,000 $8,500 6.3% Investigations $800 $1,188 $1,160 $2,000 $8,500 325% Travel and Per Diem $13,527 $10,746 $5,496 $23,000 $23,000 0% Freight and Postage Services $57 $232 $399 $300 $300 0% Utility Services $2,674 $25,616 $26,622 $28,376 $30,046 5.9% Rentals & Leases $14,171 $14,171 $14,171 $7,307 $7,500 2.6% Repairs & Maintenance $86,203 $107,828 $66,894 $94,686 $143,871 51.9% Printing and Binding $4,640 $11,858 $3,928 $6,500 $6,800 4.6% Promotional Activities $2,611 $2,850 $4,011 $4,180 $5,750 37.6% Ofce Supplies $89,775 $31,996 $17,704 $26,200 $91,100 247.7% Operating Supplies $226,666 $218,215 $224,749 $264,500 $339,715 28.4% Books, Publications, Subscriptions and Memberships $7,915 $2,412 $2,998 $2,885 $3,250 12.7% Training $18,166 $22,462 $13,308 $23,600 $23,600 0% Total Operating Expenses:$938,903 $960,962 $885,778 $1,054,187 $1,317,623 25% Capital Outlay Machinery and Equipment $33,805 $22,778 $48,811 $20,000 N/A Total Capital Outlay:$33,805 $22,778 $48,811 $0 $20,000 N/A Total Expense Objects:$6,396,774 $6,532,675 $6,661,650 $6,673,794 $7,824,045 17.2% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 237 Fire Rescue Mission Statement It is the mission of the Fire Rescue Department to provide exceptional life safety services through the delivery of quality, professional re suppression, emergency medical services, re code enforcement and community education. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 238 Service Levels Narrative The Fire Rescue Department is composed of a Fire Chief, a District Chief, a Senior Fire Inspector, three (3) Fire Rescue Captains, three (3) Driver/Engineers, fteen (15) Fireghter/Paramedics and eighteen (18) Volunteers. The Fire Chief serves as part of the Village management team reporting to the Village Manager. The Fire Chief manages the resources of the Fire Rescue Department, performing administrative duties such as budget preparation and long-term planning. The Fire Chief coordinates with other Village departments, most often Community Development, to minimize conicts between code issues that might affect projects within the Village. The Fire Chief responds to emergency incidents and may serve in any capacity up to and including incident commander during a man-made or natural disaster. The District Chief serves as training ofcer and liaison to other re and EMS organizations. As such, the District Chief represents the Department at various countywide association meetings. The District Chief arranges training required to maintain certication and skills, and maintains the training records necessary to comply with county and state laws. The District Chief serves as the department safety ofcer and, as such, coordinates with the department safety committee. Further, the District Chief supervises the Captains and serves as a command ofcer at emergency operations. The Senior Fire Inspector is responsible for all annual existing business inspections as well as inspecting new construction for code compliance. The Senior Fire Inspector also reviews all building plans and permits for code compliance. Additionally, the Senior Fire Inspector may provide initial origin and cause investigation at re scenes, assists with pre-re plans and chairs the Safety Committee. The Fire Rescue Captains are responsible for the day-to-day operations; responding to emergency calls, in- house training drills and station maintenance. The Captains are also called upon to provide public/group tours of the re station and present re safety information to school groups and citizen organizations. Each Captain is also assigned a specic task; inventory maintenance, eet and facility overview or pre-re plan maintenance as examples. The Captains are each assigned a six-personnel shift; one being a Driver/Engineer. The Driver/Engineer is responsible for apparatus operation and apparatus/equipment maintenance and also steps up to the captain role when necessary. Each shift works a 24-hour on-duty/48-hour off-duty schedule with each member having an additional scheduled day off every three (3) weeks, averaging out to a 48-hour work week. The mandatory minimum daily stafng is ve (5) people, with two (2) on a rescue/ambulance and three (3) on a re engine. Volunteers are required to hold, at minimum, the following certications: Fireghter II and EMT or paramedic certication. Volunteers are also required to attend at least two (2) monthly re drills and to ride a minimum of thirty-six (36) hours per month with career personnel. They can be assigned any duty for which they are certied and can supplement, but never replace, career personnel. Village of North Palm Beach | Budget Book 2023 Page 239 Current Year Accomplishments and New Initiatives During Fiscal Year 2022, the Fire Rescue Department achieved the following new initiatives and goals for improvement: Recertify personnel in Pediatric Advanced Life Support (PALS). Recertify personnel in Pre-Hospital Trauma Life Support (PHTLS). Working member of the Village NET. Received an EMS Grant to purchase 50 Stop-the-Bleed kits. Anticipate delivery/placing in service our rst leased ladder truck. Requisitioned a replacement leased rescue (ambulance), expected delivery in FY23-24. Requisitioned a replacement re engine due for delivery in FY23-24 Accepted delivery of a replacement re administration vehicle (Suburban). Requisitioned replacement cardiac monitor/debrillators using Federal funds. Requisitioned replacement power stretchers using Federal funds. Certied 75% of department personnel as Aerial Apparatus Operators. Provided multi-agency training in a variety of aspects with Town of Palm Beach, Palm Beach Gardens and Palm Beach County. Expanded our social media presence. Goals and Objectives In the coming year, the Fire Rescue Department plans to achieve the following goals and objectives: Strategic Goal:  Organizational Excellence Department Goal: Maintain a response time that meets or exceeds the countywide standard of eight (8) minutes 80% of the time. Objectives: a. Conduct operational readiness drills to enhance staff speed in deployment and overall readiness. b. Conduct map and area familiarization drills with staff monthly. Department Goal: Maintain personnel prociencies at a high level in all aspects of emergency response work our department engages. Objectives: a. Conduct regularly scheduled in-house training to maintain job skills. b. Continue the increase in online training opportunities. c. Expanded our EMS and re multi-agency training opportunities. Village of North Palm Beach | Budget Book 2023 Page 240 Performance Measures Performance Measures FY 2021  Actual FY 2022 Projected FY 2023 Estimated North Palm Beach Average Response Time 5:44 5:43 5:43 Personnel Training Hours 7,834 8,500 8,300 Response Time:  As shown in the table above, the average response time is well below the eight-minute county maximum limit.  Increases are anticipated due to call volume. Personnel Training Hours:  The current training pattern is shown in the table above.  With recertication, most notable paramedic and re inspector, scheduled bi-annually and tri-annually, planned training hour cycles are scheduled accordingly. Trends and Future Needs In an effort to be better prepared to serve the future needs of the Village, Fire Rescue has been studying past trends to project what short-term (3-5 year) adjustments to our service plan will keep us ahead of the curve; we refer to this as our Triennium Study. Fire Rescue continues tracking trends to plan for future needs using our Triennium Study. The 2020-2022 reporting period is now available and has been added to the charts below. Triennium Emergency Responses Description 2002- 2004 2005- 2007 2008- 2010 2011- 2013 2014- 2016 2017- 2019 2020- 2022 Total Calls 4,043 4,450 4,716 4,973 5,865 6,498 6,606 Increase 407 266 257 892 630 108 % Change 10%6%5%18%11%2% Triennium Automatic Aid Given Responses Description 2002- 2004 2005- 2007 2008- 2010 2011- 2013 2014- 2016 2017- 2019 2020- 2022 In Village 4,012 4,073 4,154 4,411 4,999 5,535 5,855 % of Total 99%91%88%89%85%85%89% Outside 31 377 562 562 866 963 751 % of Total 0.80%8%12%11%15%15%11% Automated Aid Given vs. Received Description 2002- 2004 2005- 2007 2008- 2010 2011- 2013 2014- 2016 2017- 2019 2020- 2022 Given 31 377 562 562 866 963 751 Received 36 333 602 551 838 910 643 Average Response Time vs. Automatic Aid Only Response Times Description 2002- 2004 2005- 2007 2008- 2010 2011- 2013 2014- 2016 2017- 2019 2020- 2022 Average Response Time 4:53 4:38 4:50 5:25 5:19 5:27 5:43 Automatic Aid Only Responses No Auto Aid Calls 7:59 7:12 7:13 7:26 7:27 7:59 To prepare for current and future needs, Fire Rescue has consolidated short and long term goals in the attached Strategic Initiatives Report (Please click on the attachment below to see the Strategic Initiatives Report).  Within this report,  Fire Rescue has provided recommendations to maintain and grow our service level into the future. We appreciate the opportunity to offer these strategic initiatives. Village of North Palm Beach | Budget Book 2023 Page 241 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs. The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel and negotiated increases for IAFF-eligible employees as negotiated in their collective bargaining agreements; An operating expenditure increase in additional materials and supplies; and An operating expenditure increase in fuel costs for Fire Rescue vehicles. 4 ,194 ,974 $454,245 (12.14% vs. prior year) Fire Rescue Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 1M 2M 3M 4M 5M Village of North Palm Beach | Budget Book 2023 Page 242 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (90.6%)Personnel Services (90.6%) Personnel Services (90.6%) Operating Expenses (9.4%)Operating Expenses (9.4%) Operating Expenses (9.4%) Village of North Palm Beach | Budget Book 2023 Page 243 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $1 $2 $3 $4 $5 Village of North Palm Beach | Budget Book 2023 Page 244 Expense Objects Personnel Services $3,265,681 $3,200,001 $3,456,144 $3,382,969 $3,800,494 12.3% Total Personnel Services:$3,265,681 $3,200,001 $3,456,144 $3,382,969 $3,800,494 12.3% Operating Expenses Professional Services $58,519 $56,457 $64,633 $52,000 $60,380 16.1% Other $2,651 $732 $1,675 $3,000 $3,500 16.7% Travel and Per Diem $39 $36 $177 $4,000 $2,000 -50% Freight and Postage Services $126 $795 $645 $1,400 $1,400 0% Utility Services $1,409 $2,536 $3,480 $3,200 $5,000 56.3% Insurance $1,835 $0 $1,647 $2,000 $2,500 25% Repairs & Maintenance $48,160 $47,091 $43,957 $54,200 $51,200 -5.5% Printing and Binding $200 $304 $152 $500 $500 0% Promotional Activities $0 $0 $983 $2,225 $2,300 3.4% Ofce Supplies $9,111 $6,846 $4,450 $7,250 $7,950 9.7% Operating Supplies $126,592 $125,819 $166,706 $166,550 $207,750 24.7% Books, Publications, Subscriptions and Memberships $2,814 $2,615 $3,396 $3,435 $3,000 -12.7% Training $27,020 $32,001 $45,923 $58,000 $47,000 -19% Total Operating Expenses:$278,475 $275,231 $337,824 $357,760 $394,480 10.3% Total Expense Objects:$3,544,156 $3,475,232 $3,793,968 $3,740,729 $4,194,974 12.1% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 245 Public Safety Building Mission Statement This Division of Public Safety is for the express purpose of accounting for expenditures related to the Public Safety Building that cannot be directly associated with or easily identied to Police or Fire Rescue. Some of the items accounted for within this division include the following: Postage Utilities (Telephone, Electric, Water and Sewer) General Supplies General Repairs and Maintenance. Expenditures Summary The increase in total expenses is primarily due to the increase in utilities expense for the building and repairs to some exercise equipment. 122,990 $20,430 (19.92% vs. prior year) Public Safety Building Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 25k 50k 75k 100k 125k 150k Village of North Palm Beach | Budget Book 2023 Page 246 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (100%)Operating Expenses (100%) Operating Expenses (100%) Village of North Palm Beach | Budget Book 2023 Page 247 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.025 $0.05 $0.075 $0.1 $0.125 $0.15 Expense Objects Operating Expenses Freight and Postage Services $737 $765 $600 $700 $700 0% Utility Services $84,009 $93,576 $93,272 $101,800 $109,730 7.8% Repairs & Maintenance $29,837 $0 $1,325 $12,500 N/A Books, Publications, Subscriptions and Memberships $60 $0 $60 $60 $60 0% Total Operating Expenses:$114,643 $94,341 $95,257 $102,560 $122,990 19.9% Total Expense Objects:$114,643 $94,341 $95,257 $102,560 $122,990 19.9% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 248 Community Development Mission Statement It is the mission of the Community Development Department to work in partnership with residents and local businesses to promote a more sustainable community, maintain the community’s overall appearance and preserve the “small town feeling.” Organizational Chart This is a combined organization chart for Community Development.  Please refer to the organization charts provided for each division for additional detail. Village of North Palm Beach | Budget Book 2023 Page 249 Service Levels Narrative The Community Development Department (CDD) is a full-service department consisting of three (3) divisions responsible for planning, zoning, code compliance, building applications and permits, inspections, business tax receipts and contractor registrations. The Director of Community Development oversees and supervises the Planning/Zoning, Building, and Code/Zoning Compliance Divisions. The Administrative Coordinator assists the Director and all divisions in providing and facilitating communications with residents and businesses that interact with CDD. Correspondence, Board minutes, payroll and invoices, and administrative tasks are channeled through this position to ensure consistency and timeliness.  Planning and Zoning Division The Planning & Zoning Division is staffed by the Principal Planner and Planner. The Division implements the Comprehensive Plan and ensures compliance of proposed improvements with the land development regulations (zoning) and any other state or local required amendments. Additionally, the Planning & Zoning Division is responsible for record management of all zoning related approvals and provides support to the Village Council and Planning Commission. The Principal Planner is responsible for managing approval processes, as well as processing applications for Certicates of Appropriateness, new development, redevelopment, village projects and future annexations. These application types include site plan approvals, re-zoning, annexation, comprehensive plan amendments and the review of building permits for consistency with the land development code and previous board approvals. The Planner position assists the Principal Planner with the Planner-on-Call duties as well as zoning & building permit application review. Building Division The Building Division consists of one (1) full-time Building Ofcial, one (1) full-time Senior Building Construction Inspector, one (1) part-time Senior Building Construction Inspector, one (1) full-time Building Construction Inspector, one (1) part-time Building Construction Inspector; one (1) full-time Permitting & Licensing Coordinator and three (3) full-time Permit & Licensing Technicians. The Building Ofcial is responsible for overseeing the day-to-day operations of the Building Division, including plan review, while providing technical support to the contractors and homeowners, ensuring projects comply with federal and state regulations and maintaining budgetary controls. In addition, the Building Ofcial conducts Flood Plain administrative duties as the Village Flood Plain Manager and completes the Community Rating System Report. The Building Inspectors are responsible for conducting daily inspections of permitted projects within the Village. The Inspectors also work closely with contractors and homeowners, providing guidance as it pertains to completing projects with proper permits in a timely and professional manner. Duties also include plan review, records management and scanning. The Permitting & Licensing Coordinator oversees the permit intake and review process, ensuring that permits are processed and reviewed in a timely fashion and directly interfaces with the Inspectors, Building Ofcial and Planners to ensure follow-through and completion of various tasks. The Permit & Licensing Technicians are responsible for customer service in processing and issuing building permits, scheduling inspections, scanning and maintaining lot les, issuing business tax receipts and contractor registrations, preparing nancial reports and daily deposits. Duties also include manning the phones, records management and scanning. Code Compliance Division The Code Compliance Division consists of three (3) full-time Code Compliance Ofcers and one (1) full-time Code Compliance Assistant. The purpose of Code Compliance is to maintain the aesthetics and property values of residential and business properties within the Village. The Code Compliance Ofcers also educate the public about the importance of obtaining proper permits and hiring licensed contractors for all home and business improvements. Village of North Palm Beach | Budget Book 2023 Page 250 The Code Compliance Ofcers work in partnership with residents by continuously educating and gaining voluntary compliance instead of relying on punitive measures. They are responsible for case preparation, evidence gathering and presentation of violation cases before the Special Magistrate. Administrative duties include written correspondence, property ownership, code research and tracking compliance through ongoing data management and reporting. The Code Compliance Ofcers also work in collaboration with the Village Planner and local businesses along the commercial corridors within the Village to assure compliance with zoning regulations in accordance with planning and zoning policies and procedures. Village of North Palm Beach | Budget Book 2023 Page 251 Current Year Accomplishments and New Initiatives In Fiscal Year 2022, the Community Development Department accomplished a number of projects including the following: Maintained full permitting, inspection and customer service operations during the Covid-19 shutdown. Coordinated approval and Village construction of the Prosperity Village Subdivision, adding eleven (11) single family home sites to the Village . Held discussions with the Town of Lake Park regarding redevelopment of the Twin City mall site and potential joint code changes. Worked with the Village Manager and the Town of Lake Park to create new land development standards and coordinate with potential land developers. Met with several property owners and prospective developers regarding the new commercial code and development opportunities along US-1 and Northlake. Held monthly Planning Commission meetings and worked with the Planning Commission to ensure proposed commercial and multi-family development projects meet the goals of the Village Appearance Plan. Worked with the Village Manager and Village Attorney to create a Zoning in Progress and Ad Hoc Committee to address concerns residents have about the impact of new homes in the Village’s R-1 Zoning District. Worked with the Village Manager and Village Attorney to create a new utility trailer ordinance. Hired a new Code Compliance Assistant to fully staff the Code Compliance Division. Held monthly Special Magistrate hearings and brought many properties into compliance through the code enforcement process. Completed Village’s Community Rating System (CRS) and National Pollution Discharge Elimination System (NDPES) annual reports. The Building Ofcial participated in the Palm Beach County League of Cities Building Safety Inspection Program to evaluate the need to create post-construction inspections following the Surfside condo collapse. Participated in Environmental Committee meetings. Collaborated with the Neighborhood Enhancement Team (NET) in setting code compliance priorities and improving several properties throughout the Village. Some initiatives planned for this scal year include: Work with the Ad Hoc Committee to evaluate necessary changes to the Village’s R-1 residential zoning code. Work with Lake Park, Village Manager and Village Attorney to create new land development regulations for Twin City Mall Site. Create standards for post-construction inspections of multi-family buildings once Palm Beach County’s recommendations are issued. Work with the Business Advisory Board and Village Manager to make the Village’s commercial corridors more business friendly. Continue working with the development community to showcase development opportunities along the Village’s commercial corridors and explain the new commercial code to them. Bring forward administrative code citations, to be able to streamline Code Compliance operations. Continue coordination with the Neighborhood Enhancement Team (NET) team to improve neighborhoods and properties throughout the Village. Evaluate façade improvement grants to further enhance the Village’s residential communities. Work with the Environmental Committee to evaluate water quality, green and sustainable initiatives. Coordination of roadway, bridge, bike/pedestrian enhancements with the Village Manager. Continue streamlining the development review process to ensure that permits and development applications are being reviewed in a timely and efcient manner. Implement online permitting software for intake, payments, coordination and plan review. Utilize new tablets in the eld for building inspectors and code enforcement ofcers to streamline processes. Village of North Palm Beach | Budget Book 2023 Page 252 Goals and Objectives In the coming year, the Community Development Department plans to achieve the following goals and objectives: Strategic Goal:  All Neighborhoods as Desirable Places to Live Department Goal: Safeguard public health, safety, general welfare and property through consistent application, voluntary compliance and education of the Building and Zoning codes. Objectives: a. Educate Village residents and commercial owners regarding the importance of obtaining the necessary building permits and inspections. b. Collaborate with Police and Fire to exchange information on potential code enforcement or public safety issues observed within the Village. c. Maintain Single Family Character . Work with the Ad Hoc Committee to evaluate recommended changes to the Village’s R-1 Zoning Code. . Review, revise and update Residential Zoning Codes after the Ad Hoc Committee recommended changes. . Continue collaborative efforts with the Neighborhood Enhancement Team (NET). Strategic Goal: Beautication and Quality of Life Department Goal: Engage in initiatives that enhance the aesthetics of the community and improve the quality of life of those who live, work and play in North Palm Beach. Objectives: a. Improve the curb appeal of properties throughout the Village. . Work to bring properties into compliance with the Boat and RV regulations. . Evaluate opportunities to create residential façade improvement grants to help lower income residents improve properties. . Improve landscape maintenance and reduce open storage in front yards of single family homes throughout the Village. b. Maintenance of Properties . Prioritize pro-active enforcement and voluntary code compliance. . Identify process improvements to be more effective. . Evaluate software to create efciencies for Code Compliance Ofcers. c. Evaluate green initiatives and beautication projects that are desired by the Village Manager, the Environmental Committee and Village Council. Strategic Goal: Strong Local Economy Department Goal: Implement the Master Plan for business economic development in our commercial corridors and community development in our neighborhoods. Objectives: a. Implementation of new Commercial Code to encourage new development and to promote economic development . Work with the Village Manager to create priorities and initiatives with the Business Advisory Board. . Revise the Comprehensive Plan and Land Development Regulations to facilitate the implementation of the Master Plan related to the Twin City Mall Site. . Undertake marketing, branding and enhance commercial corridors to stimulate economic activity. Village of North Palm Beach | Budget Book 2023 Page 253 Performance Measures Performance Measures FY 2021 Actual FY 2022 Projected FY 2023 Estimated Number of Inspections 10,118 11,000 10,500 Number of Primary Building Permits Issued 2,523 2,400 2,400 Number of opened Code Enforcement Cases 291 200 175 Number of Code Enforcement Special Cases 72 42 35 Code Compliance Cases: Code Ofcers collaborate with residents and businesses in an effort to gain voluntary compliance through education and alternative code methods, which in turn reduces the number of Magistrate Hearings. Code compliance activity is expected to stay high in FY 2023 with the addition of two new code ofcer positions, but we have tried to focus on taking fewer cases to the magistrate. Building Permits: Building permits have had a slight decrease in FY 2022, and are expected to remain at a similar volume in FY 2023. The number listed reects only the primary permit issued. No sub permits, certicates of completion or changes of contractor are included in the reporting numbers or graph as was done in years’ past. Number of Building Inspections: The total number of building inspections has been increasing due to th steadily rising demand for residential and commercial redevelopment and, as such, is projected to remain hig in FY 2023. The number of required inspections depends on the complexity and size of the construction project. Village of North Palm Beach | Budget Book 2023 Page 254 Expenditures Summary The Community Development department is a full-service department responsible for planning, zoning, code compliance, building permits, business tax receipts and contractor registrations.  The Department includes the following divisions:  Planning & Zoning, Building and Code Compliance.  The combined expense summary shown below is for illustrative purposes only.  Increases or decreases in total expenses are indicated on each division's individual expense summary. 1,695,667 -$51,322 (-2.94% vs. prior year) Community Development Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k Village of North Palm Beach | Budget Book 2023 Page 255 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Function Expenditures Community Development Planning $441,567 $430,817 $371,925 $451,408 $478,672 6% Building Department $900,649 $770,054 $760,434 $1,048,897 $899,428 -14.3% Code Enforcement $200,205 $184,442 $162,860 $246,684 $317,566 28.7% Total Community Development:$1,542,421 $1,385,314 $1,295,219 $1,746,989 $1,695,667 -2.9% Total Expenditures:$1,542,421 $1,385,314 $1,295,219 $1,746,989 $1,695,667 -2.9% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 256 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (75.2%)Personnel Services (75.2%) Personnel Services (75.2%) Operating Expenses (24.8%)Operating Expenses (24.8%) Operating Expenses (24.8%) Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 Village of North Palm Beach | Budget Book 2023 Page 257 Expense Objects Personnel Services $879,520 $939,968 $983,758 $1,330,564 $1,274,742 -4.2% Total Personnel Services:$879,520 $939,968 $983,758 $1,330,564 $1,274,742 -4.2% Operating Expenses Professional Services $594,428 $376,131 $236,454 $311,000 $311,000 0% Charge Card Fee Expense $9,438 $15,448 $16,709 $13,000 $13,000 0% Other $450 $135 $10 $200 $200 0% Investigations $408 $852 $380 $2,500 $2,500 0% Travel and Per Diem $740 $0 $1,877 $8,000 $8,500 6.3% Freight and Postage Services $2,959 $2,596 $2,296 $2,550 $2,550 0% Utility Services $21,921 $20,830 $21,133 $22,900 $22,900 0% Printing and Binding $230 $2,023 $1,725 $1,425 $1,425 0% Promotional Activities $1,342 $5,673 $3,570 $5,000 $5,000 0% Ofce Supplies $15,491 $8,708 $11,047 $13,500 $17,500 29.6% Operating Supplies $12,005 $9,001 $7,950 $15,550 $15,550 0% Books, Publications, Subscriptions and Memberships $1,188 $2,305 $2,181 $6,300 $6,300 0% Training $2,301 $1,643 $6,127 $14,500 $14,500 0% Total Operating Expenses:$662,901 $445,345 $311,461 $416,425 $420,925 1.1% Total Expense Objects:$1,542,421 $1,385,314 $1,295,219 $1,746,989 $1,695,667 -2.9% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 258 Planning and Zoning Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 259 Expenditures Summary The increase in total expenses is primarily due to the decrease in personnel costs.  The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; and An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel. 478,672 $27,264 (6.04% vs. prior year) Planning and Zoning Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k 600k Village of North Palm Beach | Budget Book 2023 Page 260 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (68.8%)Personnel Services (68.8%) Personnel Services (68.8%) Operating Expenses (31.2%)Operating Expenses (31.2%) Operating Expenses (31.2%) Village of North Palm Beach | Budget Book 2023 Page 261 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.1 $0.2 $0.3 $0.4 $0.5 $0.6 Expense Objects Personnel Services $195,524 $295,211 $261,732 $302,008 $329,272 9% Total Personnel Services:$195,524 $295,211 $261,732 $302,008 $329,272 9% Operating Expenses Professional Services $236,749 $125,533 $101,410 $125,000 $125,000 0% Travel and Per Diem $499 $0 $1,086 $5,000 $5,000 0% Freight and Postage Services $5 $0 $91 $50 $50 0% Utility Services $468 $0 $0 N/A Printing and Binding $37 $955 $38 $500 $500 0% Promotional Activities $1,342 $5,673 $3,570 $5,000 $5,000 0% Ofce Supplies $2,769 $1,645 $1,262 $3,000 $3,000 0% Operating Supplies $2,791 $209 $616 $2,100 $2,100 0% Books, Publications, Subscriptions and Memberships $863 $1,242 $1,294 $3,750 $3,750 0% Training $521 $350 $825 $5,000 $5,000 0% Total Operating Expenses:$246,043 $135,607 $110,193 $149,400 $149,400 0% Total Expense Objects:$441,567 $430,817 $371,925 $451,408 $478,672 6% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 262 Building Department Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 263 Expenditures Summary The decrease in total expenses is due to a decrease in personnel costs.  The FY23 budget includes: A decrease in budgeted salary and benets for several newly hired employees. 899,428 -$149,469 (-14.25% vs. prior year) Building Department Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 1,000k 250k 500k 750k 1,250k Village of North Palm Beach | Budget Book 2023 Page 264 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (73.3%)Personnel Services (73.3%) Personnel Services (73.3%) Operating Expenses (26.7%)Operating Expenses (26.7%) Operating Expenses (26.7%) Village of North Palm Beach | Budget Book 2023 Page 265 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $1 $0.25 $0.5 $0.75 $1.25 Expense Objects Personnel Services $505,237 $477,670 $577,140 $809,147 $659,678 -18.5% Total Personnel Services:$505,237 $477,670 $577,140 $809,147 $659,678 -18.5% Operating Expenses Professional Services $346,337 $238,375 $122,252 $173,000 $173,000 0% Charge Card Fee Expense $9,438 $15,448 $16,709 $13,000 $13,000 0% Other $69 $135 $10 $200 $200 0% Travel and Per Diem $241 $0 $791 $3,000 $3,000 0% Freight and Postage Services $2,954 $2,596 $2,204 $2,500 $2,500 0% Utility Services $20,380 $19,392 $19,637 $21,100 $21,100 0% Printing and Binding $193 $975 $1,649 $750 $750 0% Ofce Supplies $9,799 $6,434 $9,093 $8,500 $8,500 0% Operating Supplies $5,120 $6,798 $5,808 $10,100 $10,100 0% Books, Publications, Subscriptions and Memberships $180 $938 $812 $1,600 $1,600 0% Training $701 $1,293 $4,327 $6,000 $6,000 0% Total Operating Expenses:$395,411 $292,384 $183,294 $239,750 $239,750 0% Total Expense Objects:$900,649 $770,054 $760,434 $1,048,897 $899,428 -14.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 266 Code Compliance Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 267 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs, with the primary contributing factor being personnel costs. The FY23 budget includes: A personnel expenditure increase reecting the addition of one (1) full-time Code Compliance Assistant position; An anticipated salary increase for FPE-eligible employees as negotiated in their collective bargaining agreements; and An operating expenditure increase in ofce supplies for the department. 317,566 $70,882 (28.73% vs. prior year) Code Compliance Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k Village of North Palm Beach | Budget Book 2023 Page 268 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (90%)Personnel Services (90%) Personnel Services (90%) Operating Expenses (10%)Operating Expenses (10%) Operating Expenses (10%) Village of North Palm Beach | Budget Book 2023 Page 269 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.05 $0.1 $0.15 $0.2 $0.25 $0.3 $0.35 Expense Objects Personnel Services $178,759 $167,088 $144,886 $219,409 $285,791 30.3% Total Personnel Services:$178,759 $167,088 $144,886 $219,409 $285,791 30.3% Operating Expenses Professional Services $11,342 $12,224 $12,791 $13,000 $13,000 0% Other $381 $0 $0 N/A Investigations $408 $852 $380 $2,500 $2,500 0% Travel and Per Diem $0 $0 $500 N/A Utility Services $1,074 $1,438 $1,496 $1,800 $1,800 0% Printing and Binding $0 $93 $38 $175 $175 0% Ofce Supplies $2,924 $629 $692 $2,000 $6,000 200% Operating Supplies $4,094 $1,993 $1,526 $3,350 $3,350 0% Books, Publications, Subscriptions and Memberships $145 $125 $75 $950 $950 0% Training $1,079 $0 $975 $3,500 $3,500 0% Total Operating Expenses:$21,447 $17,354 $17,974 $27,275 $31,775 16.5% Total Expense Objects:$200,205 $184,442 $162,860 $246,684 $317,566 28.7% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 270 Public Works Mission Statement The Department of Public Works is committed to developing and implementing strategies that advance the policies, goals and objectives established by the Mayor and Council of the Village of North Palm Beach. It is the Department’s responsibility to preserve and protect the Village's major investment in its infrastructure so that the Village may realize the maximum possible benet of its intended purpose. In the performance of our duties, we will constantly strive to efciently manage resources and achieve the most effective results. A professional atmosphere is maintained through continuing education, training and adherence to safety principles. Additionally, we will continue to educate management, elected ofcials and the public about the importance of Public Works and the impact of their decisions. Organizational Chart This is a combined organization chart for Public Works.  Please refer to the organization charts provided for each division for additional detail. Village of North Palm Beach | Budget Book 2023 Page 271 Service Levels Narrative The Public Works Department is comprised of ve (5) Divisions: Public Works Administration; Facilities; Fleet Maintenance; Streets and Stormwater Maintenance; and Solid Waste. It is the responsibility of each of these divisions to implement capital improvement initiatives and Village infrastructure maintenance projects while focusing on the daily needs, concerns and safety of Village residents. The Public Works Administration is comprised of the Director of Public Works, an Assistant Director of Public Works, a Field Operations Manager and an Administrative Coordinator. The Director oversees and supervises all areas of the Public Works Department and provides professional managerial oversight. The Director is responsible for stafng, scheduling, budgetary controls and maintaining appropriate customer service levels in the Department while overseeing the workow of staff. The Director enforces Village and Departmental policies and guidelines to ensure adequate safety procedures are followed and staff operate as efciently and effectively as possible. The Assistant Public Works Director assists with all aspects of Public Works, with a focus on the Streets and Stormwater Division.  The Assistant Director provides engineering oversight, plans, organizes, coordinates and oversees assigned Public Works activities, functions and projects, and provides highly complex and responsible administrative and management assistance to the Director. The Assistant Director’s work is Department-wide in scope and includes major Public Works operations and functions in assigned areas. This position takes responsibility for a variety of tasks, programs and projects. Contract Management is another key area of responsibility. The Field Operations Manager oversees two divisions of Public Works:  Solid Waste and Streets and Stormwater.  This position is responsible for oversight of the teams within each division and managing the contracts and budgets for each division.   The Administrative Coordinator assists the Director, Assistant Director and Division Managers with the day-to- day operations of the Department, including oversight of payroll and invoices, correspondence with contractors and consultants, scheduling meetings, performing research, ofce management and answering inquiries from the public. The Facilities Division is comprised of one (1) Manager, one (1) Mechanical Systems Coordinator, one (1) Electrical Systems Coordinator and one (1) Facility Maintenance Technician.  This division is responsible for the repair, maintenance and overall appearance of Village buildings and facilities, which include the Village Hall, Public Safety Building, Library, Community Center, Anchorage Park and Marina, Osborne Park, Lakeside Park, Public Works Complex and all Village-maintained street lights. In addition, the staff of this Division provides supplementary support to NPBCC staff with repair and maintenance of their facilities when needed. Typical tasks include assembling furniture, minor ofce remodeling, monitoring building operations, performing preventive maintenance and doing electrical, lighting, HVAC and plumbing repairs. The Fleet Maintenance Division is comprised of one (1) Manager and two (2) mechanics. The Fleet Mechanics maintain and repair vehicles and equipment used by Public Safety, Community Development, Public Works and the Parks & Recreation Departments to ensure that all Village-owned vehicles are maintained at or above levels recommended by manufacturers. The village-owned eet and equipment consists of 98 licensed vehicles, numerous pieces of specialty vehicles (e.g. Kubota, GO-4, front-end loaders, bobcats, carts, trailers, etc.), and small equipment (e.g. chain saws, generators, grinders, pumps, etc.). Contract Management is also a part of the responsibilities of the Fleet Manager. The Solid Waste Division consists of one (1) Foreman, fourteen (14) Solid Waste Drivers/ Operators, four (4) Solid Waste Collectors. The Solid Waste Division also provides a dumpster service for multi-family buildings 3 days per week for garbage and once per week for recycling. The commercial dumpsters are collected on various days throughout the week, cardboard is collected twice per week and recycling once per week. The Village’s Monday through Friday (5-day per week) solid waste service is by far one of the highest levels of service provided when compared with other municipalities nationwide.  Village of North Palm Beach | Budget Book 2023 Page 272 The Solid Waste Division provides residential side door refuse collection on the following schedule: Monday – Garbage and Vegetation Tuesday – Plastic & Glass Recycling (Blue Bin) and Bulk Items (Single Family) Wednesday – Garbage and Vegetation Thursday – Paper (Yellow Bin) Recycling and Bulk Items (Multi-Family) Friday – Garbage and Vegetation The Streets and Stormwater Maintenance Division is comprised of one (1) Foreman, one (1) Equipment Operator, one (1) Street Maintenance Worker, one (1) Grounds Maintenance Worker and one (1) Senior Irrigation Technician. The Streets Maintenance staff is responsible for the maintenance and repair of the infrastructure throughout the Village. Work includes patching potholes, repair and replacement of sidewalks, repair or replacement of trafc signs, addressing line of sight issues at intersections, maintenance of the Village stormwater drainage system, and assisting with the National Pollutant Discharge Elimination System (NPDES) permitting, inspection and reporting requirements.  They also oversee the work of the landscape contractors who are responsible for all landscape maintenance of village rights of way. They also oversee the installation of new landscaping, do irrigation repairs and administer tasks such as tree trimming and sidewalk repair contracts. Village of North Palm Beach | Budget Book 2023 Page 273 Current Year Accomplishments and New Initiatives In Fiscal Year 2022, the Public Works Department accomplished a number of projects including the following: Additional reorganization of the Public Works Department:   addition of a Field Operations Manager position; addition of a Facilities Manager position; deletion of the Solid Waste Manager position; deletion of the Streets & Stormwater Manager position; deletion of a Grounds Maintenance Worker position; and addition of a Streets Foreman position Street resurfacing and striping was completed on Hummingbird Way, Gull Court, Northlake Drive, Northlake Court, Flamingo Way, Eagle Way, Lighthouse Drive (east of the bridge), Anchorage Drive, Castlewood Drive, Lehane Terrace, Wettaw Lane, Doolen Court, Shore Court, Dairy Queen Alleyway, Westwind Drive, Dogwood, Alamanda Drive, Evergreen Drive, Lagoon Drive, Inlet Road, Kingsh Road, Kingsh Place, and Fairwind Drive (North of Inlet). A pavement analysis was performed on all Village roadways, to prioritize future work. Stormwater Repairs on Southwind Circle, Cinnamon Road Purchased and received eight (8) new GO-4 refuse collection vehicles. Purchased and received one (1) new grapple truck. Purchased and received one (1) new front load truck Planned and implemented side door service for recycling throughout the Village. Stormwater Utility Study was completed and implemented. Stormwater repairs on Lighthouse Drive, Westwind Drive, Osprey, Knighthawk and Lagoon Drive. Stormwater piping was cleaned and televised down the Atlantic Avenue Alleyway. Started design for dredging the canal between Atlantic Ave and Ebbtide Drive. Ordered ve (5) new police cars, one (1) new re resource SUV. Purchased and installed a new tire machine and wheel balancer. Purchased and installed a new hydraulic hose machine. Created space at the Public Works facility to perform maintenance work on the front loaders under cover. The National Pollutant Discharge Elimination System (NPDES) report was submitted. Sidewalk saw-cutting and replacement to eliminate trip hazards. Installed new irrigation, landscape and electric to monument signs on Lighthouse Drive and Juniper. Reconstructed intersection of Anchorage Drive and Lighthouse Drive. Installed new irrigation piping at NPBCC for isolation of watering US1 Medians and multiple Village properties. The Public Safety Building chiller was replaced. Ordered a new chiller and air handler for Village Hall. Install pathway lighting to the employee parking lot at the Country Club. A new ship's wheel was installed at North Anchorage Drive and US-1. Started the replacement of rusted out steel dumpsters with plastic dumpsters. Implemented new turn by turn navigation route software for commercial and multi-family solid waste pickups. Assisted with installation of the following items at the Country Club: blue clock, Starter shack, bag drop off, cabana/shade structures on the pool deck. Village of North Palm Beach | Budget Book 2023 Page 274 Goals and Objectives In the coming year, the Public Works Department plans to achieve the following goals and objectives: Strategic Goal:  Quality of Life Department Goal: Lighthouse Bridge Replacement Objectives: a. The current bridge has surpassed its service life. b. Continue moving forward with the design of the new bridge with replacement occurring in subsequent scal years. Department Goal: Roadway Pavement Rehabilitation Objectives: a. Look into pavement preservation management to extend pavement life and improve the safety/effectiveness of pavement treatments. b. Portions of Village Roadways are failing and in poor condition overall.  The Master Plan highlights it as an important link with numerous benets.  The project will cross scal years.  Department Goal: East Alleyway Wall Replacement Objectives: a. Design of the wall, which is in very poor condition, is to be determined.  The intent is to use the same, or similar, design used for the new Anchorage Park Dry Storage area.  Signicant public outreach will be needed. b. The project will span across scal years. Department Goal: Solid Waste Small Construction Debris Pickup Objectives: a. For small home projects done by owners, construction debris is difcult to pick up.  It can contaminate standard garbage. b. Solid waste will explore providing collapsible bags for homeowners to place by the swale for pickup of construction debris. Department Goal: Lakeside Park Seawall Objectives: a. The southeast seawall is in very poor condition. It simply has so many deciencies that repair is not feasible. The seawall is clearly at or near the end of its useful life, and could suffer a structural failure at any time. b. Due to very poor condition, the Village has performed engineering for the replacement of the seawall and intends to pursue reconstruction in the upcoming scal year. Village of North Palm Beach | Budget Book 2023 Page 275 Strategic Goal: People and Organizational Performance Department Goal: Public Works Complex Construction and/or move Objectives: a. The Old Public Works Complex is outdated, too small, not very functional and located next to a Single Family Residential zone. b. The garage is too low to pull in front loaders for repair and maintenance, so this work must be done outdoors.  Village vehicle parking is challenging due to lack of space.  If the parking lot lease for next door is lost, the employees will not have any parking availability. It could be an opportunity to get Community Development and Public Works under one roof and no longer lease space. Department Goal: Implement new Work Order Software Objectives: a. The current work order system is not tied to inventory or assets. b. Initiating new work order software will allow the Department to better manage assets and the costs associated with maintaining them. Department Goal: Solid Waste Ordinance Revision Objectives: a. Fix inaccuracies and gaps; improve solid waste services to maintain the level of service (5/week) that the residents expect. b. The current code is incorrect and is missing key elements.  Started work on the project in 2021.  Improve solid waste services by updating the Code of Ordinances. Village of North Palm Beach | Budget Book 2023 Page 276 Performance Measures Performance Measures FY 2021 Actual FY 2022 Projected FY 2023 Estimated Service Work Orders (Facility Dude)682 500 650 Fuel Consumption (Gallons/Full Fleet)72,459 72,813 75,000 Glass & Plastic Recycling (tons)580 520 550 Paper & Cardboard Recycling (tons)800 855 860 Solid Waste Collection (tons)11,073 10,650 11,000 Items sold (govdeals.net)15 23 12 Service Work Orders: The Village uses a program named Facility Dude for work orders that is interactive and allows for work projection and trend analysis. Numbers decreased this year as there was less stafng to perform work orders. Fuel Consumption: This graph illustrates fuel usage for the entire Village eet and assorted machinery and equipment. When older vehicles are replaced they are replaced with more fuel efcient models. There are additional vehicles that have been added to the eet. Village of North Palm Beach | Budget Book 2023 Page 277 Gas & Plastic Recycling: This graph indicates that glass and recycling collection may have topped out and efforts should be made to promote more recycling. Solid Waste Collection: This graph depicts the number of tons of garbage and trash collected on an annual basis. The reduction in solid waste is due to a concerted effort to enforce the vegetation ordinance where landscapers remove any vegetation debris they create. Paper & Cardboard Recycling: Cardboard is going to Solid Waste Authority for recycling. Additional cardboard dumpsters have been placed at commercial properties. Govdeals Sales: This graph shows the amount of Govdeals Sales. Govdeals is used to sell any surplus items within the Village. Village of North Palm Beach | Budget Book 2023 Page 278 Expenditures Summary The Public Works Department is responsible for maintaining the Village's infrastructure and all Village green space and includes the following divisions:  Administration, Facility Maintenance, Fleet Maintenance, Solid Waste and Streets/Stormwater Maintenance.  The combined expense summary below is for illustrative purposes only.  Increases or decreases in total expenses are indicated on each division's individual expense summary. 5,721,167 $209,721 (3.81% vs. prior year) Public Works Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 1M 2M 3M 4M 5M 6M 7M Village of North Palm Beach | Budget Book 2023 Page 279 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Function Expenditures Public Works Facilities Maintenance $930,826 $856,712 $758,865 $834,290 $919,109 10.2% Fleet Maintenance $502,190 $580,084 $615,853 $540,620 $661,683 22.4% Public Works Administration $428,395 $463,062 $409,944 $495,239 $671,963 35.7% Solid Waste $1,563,203 $1,787,262 $1,631,322 $1,868,841 $1,751,562 -6.3% Streets & Stormwater $1,617,029 $1,756,540 $2,040,244 $1,772,456 $1,716,850 -3.1% Total Public Works:$5,041,643 $5,443,660 $5,456,227 $5,511,446 $5,721,167 3.8% Total Expenditures:$5,041,643 $5,443,660 $5,456,227 $5,511,446 $5,721,167 3.8% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 280 Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (51.1%)Operating Expenses (51.1%) Operating Expenses (51.1%) Personnel Services (48.9%)Personnel Services (48.9%) Personnel Services (48.9%) Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Personnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $1 $2 $3 $4 $5 $6 $7 Village of North Palm Beach | Budget Book 2023 Page 281 Expense Objects Personnel Services $2,829,185 $2,760,743 $2,714,567 $2,840,646 $2,798,017 -1.5% Total Personnel Services:$2,829,185 $2,760,743 $2,714,567 $2,840,646 $2,798,017 -1.5% Operating Expenses Professional Services $1,057,225 $1,026,584 $1,157,569 $1,276,000 $1,131,000 -11.4% Charge Card Fee Expense $1,310 $1,303 $1,470 $1,200 $1,200 0% Other $3,828 $4,030 $2,500 $2,200 $10,200 363.6% Travel and Per Diem $2,165 $540 $431 $2,500 $3,700 48% Freight and Postage Services $504 $228 $217 $500 $500 0% Utility Services $340,719 $347,564 $384,265 $413,200 $457,800 10.8% Rentals & Leases $19,699 $24,245 $13,490 $29,500 $28,500 -3.4% Repairs & Maintenance $334,557 $368,075 $269,734 $374,500 $464,500 24% Printing and Binding $1,341 $1,184 $999 $1,500 $1,000 -33.3% Promotional Activities $3,058 $2,283 $1,056 $2,500 $2,500 0% Ofce Supplies $4,499 $41,272 $11,933 $13,000 $17,500 34.6% Road Materials and Supplies $4,795 $8,480 $10,353 $8,000 $10,000 25% Operating Supplies $428,189 $585,344 $470,298 $527,000 $769,000 45.9% Books, Publications, Subscriptions and Memberships $2,369 $1,606 $3,692 $3,700 $5,000 35.1% Training $8,203 $4,049 $4,098 $15,500 $20,750 33.9% Total Operating Expenses:$2,212,458 $2,416,787 $2,332,105 $2,670,800 $2,923,150 9.4% Capital Outlay Buildings/Infrastructure $0 $0 $279,555 $0 $0 0% Machinery and Equipment $0 $266,131 $130,001 $0 $0 0% Total Capital Outlay:$0 $266,131 $409,556 $0 $0 0% Total Expense Objects:$5,041,643 $5,443,660 $5,456,227 $5,511,446 $5,721,167 3.8% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 282 Public Works Administration Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 283 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs, with the primary contributing factor being personnel costs.  The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; A personnel expenditure increase reecting the addition of one (1) full-time Field Operations Manager position; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel;  An operating expenditure increase in additional materials and supplies; and An operating expenditure increase in additional training opportunities for the department. 67 1,963 $176,724 (35.68% vs. prior year) Public Works Administration Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 200k 400k 600k 800k Village of North Palm Beach | Budget Book 2023 Page 284 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (85.7%)Personnel Services (85.7%) Personnel Services (85.7%) Operating Expenses (14.3%)Operating Expenses (14.3%) Operating Expenses (14.3%) Village of North Palm Beach | Budget Book 2023 Page 285 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.2 $0.4 $0.6 $0.8 Expense Objects Personnel Services $351,360 $350,072 $310,897 $403,239 $575,863 42.8% Total Personnel Services:$351,360 $350,072 $310,897 $403,239 $575,863 42.8% Operating Expenses Professional Services $30,140 $32,348 $50,474 $31,000 $31,000 0% Charge Card Fee Expense $1,310 $1,303 $1,470 $1,200 $1,200 0% Travel and Per Diem $2,165 $540 $431 $1,500 $2,500 66.7% Freight and Postage Services $504 $228 $217 $500 $500 0% Utility Services $27,338 $28,853 $30,461 $29,300 $30,400 3.8% Printing and Binding $1,341 $1,184 $999 $1,500 $1,000 -33.3% Promotional Activities $1,843 $2,283 $554 $2,500 $2,500 0% Ofce Supplies $4,499 $40,872 $11,037 $13,000 $14,500 11.5% Operating Supplies $1,921 $2,458 $1,590 $4,000 $4,000 0% Books, Publications, Subscriptions and Memberships $2,094 $1,606 $2,099 $3,500 $3,500 0% Training $3,881 $1,316 -$285 $4,000 $5,000 25% Total Operating Expenses:$77,035 $112,990 $99,047 $92,000 $96,100 4.5% Total Expense Objects:$428,395 $463,062 $409,944 $495,239 $671,963 35.7% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 286 Facility Maintenance Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 287 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs, with the primary contributing factor being personnel costs. The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; A personnel expenditure increase reecting the addition of one (1) full-time Facility Manager position; and An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel and negotiated increases for FPE-eligible employees as negotiated in their collective bargaining agreements. 919,109 $84,819 (10.17% vs. prior year) Facility Maintenance Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 200k 400k 600k 800k 1,000k Village of North Palm Beach | Budget Book 2023 Page 288 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (66.9%)Operating Expenses (66.9%) Operating Expenses (66.9%) Personnel Services (33.1%)Personnel Services (33.1%) Personnel Services (33.1%) Village of North Palm Beach | Budget Book 2023 Page 289 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Personnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.2 $0.4 $0.6 $0.8 $1 Village of North Palm Beach | Budget Book 2023 Page 290 Expense Objects Personnel Services $335,757 $340,272 $331,090 $192,090 $304,409 58.5% Total Personnel Services:$335,757 $340,272 $331,090 $192,090 $304,409 58.5% Operating Expenses Professional Services $276,468 $136,640 $151,831 $300,000 $200,000 -33.3% Other $680 $2,772 $125 $200 $200 0% Utility Services $27,307 $26,729 $48,454 $50,000 $55,000 10% Rentals & Leases $1,710 $1,583 $1,469 $2,500 $2,500 0% Repairs & Maintenance $242,717 $260,828 $195,606 $245,500 $291,000 18.5% Promotional Activities $241 $0 $0 N/A Ofce Supplies $0 $0 $1,000 N/A Operating Supplies $45,844 $48,714 $20,576 $43,000 $64,000 48.8% Training $102 $0 $1,000 $1,000 0% Total Operating Expenses:$595,068 $477,267 $418,059 $642,200 $614,700 -4.3% Capital Outlay Machinery and Equipment $0 $39,173 $9,715 $0 N/A Total Capital Outlay:$0 $39,173 $9,715 $0 $0 0% Total Expense Objects:$930,826 $856,712 $758,865 $834,290 $919,109 10.2% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 291 Fleet Maintenance Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 292 Expenditures Summary The increase in total expenses is primarily due to the increase in operating costs.  The FY23 budget includes: An operating expenditure increase resulting from the increased cost of parts; and An operating expenditure increase in contractual repairs by outside shops. 661,683 $121,063 (22.39% vs. prior year) Fleet Maintenance Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 200k 400k 600k 800k Village of North Palm Beach | Budget Book 2023 Page 293 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (58.9%)Operating Expenses (58.9%) Operating Expenses (58.9%) Personnel Services (41.1%)Personnel Services (41.1%) Personnel Services (41.1%) Village of North Palm Beach | Budget Book 2023 Page 294 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Personnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.2 $0.4 $0.6 $0.8 Village of North Palm Beach | Budget Book 2023 Page 295 Expense Objects Personnel Services $281,512 $276,477 $295,733 $282,020 $271,833 -3.6% Total Personnel Services:$281,512 $276,477 $295,733 $282,020 $271,833 -3.6% Operating Expenses Professional Services $6,638 $8,646 $11,078 $10,000 $10,000 0% Other $1,059 $237 $1,108 $1,000 $5,000 400% Travel and Per Diem $0 $0 $1,000 $1,200 20% Utility Services $311 $316 $316 $400 $400 0% Rentals & Leases $1,768 $1,708 $1,397 $2,000 $2,000 0% Repairs & Maintenance $24,852 $31,048 $14,737 $23,000 $53,000 130.4% Ofce Supplies $0 $0 $1,000 N/A Operating Supplies $184,835 $261,383 $235,132 $216,500 $312,000 44.1% Books, Publications, Subscriptions and Memberships $175 $0 $850 $200 $1,000 400% Training $1,041 $269 $4,302 $4,500 $4,250 -5.6% Total Operating Expenses:$220,679 $303,606 $268,921 $258,600 $389,850 50.8% Capital Outlay Machinery and Equipment $0 $0 $51,199 $0 N/A Total Capital Outlay:$0 $0 $51,199 $0 $0 0% Total Expense Objects:$502,190 $580,084 $615,853 $540,620 $661,683 22.4% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 296 Solid Waste Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 297 Expenditures Summary The decrease in total expenses is primarily a result of a personnel expenditure decrease reecting the deletion of one (1) full- time Solid Waste Manager position.  1,751,562 -$117,279 (-6.28% vs. prior year) Solid Waste Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k Village of North Palm Beach | Budget Book 2023 Page 298 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (76.5%)Personnel Services (76.5%) Personnel Services (76.5%) Operating Expenses (23.5%)Operating Expenses (23.5%) Operating Expenses (23.5%) Village of North Palm Beach | Budget Book 2023 Page 299 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Operating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 Expense Objects Personnel Services $1,360,114 $1,316,591 $1,303,415 $1,564,841 $1,340,062 -14.4% Total Personnel Services:$1,360,114 $1,316,591 $1,303,415 $1,564,841 $1,340,062 -14.4% Operating Expenses Professional Services $0 $41,571 $44,714 $25,000 $20,000 -20% Other $2,089 $1,021 $1,267 $1,000 $5,000 400% Utility Services $105,096 $104,228 $95,777 $105,000 $120,000 14.3% Rentals & Leases $9,498 $11,245 $8,609 $12,000 $12,000 0% Repairs & Maintenance $289 $0 $24 $0 N/A Ofce Supplies $0 $400 $896 $1,000 N/A Operating Supplies $83,163 $92,810 $115,796 $156,000 $248,500 59.3% Books, Publications, Subscriptions and Memberships $100 $0 $743 $500 N/A Training $2,854 $2,434 $81 $5,000 $4,500 -10% Total Operating Expenses:$203,090 $253,709 $267,907 $304,000 $411,500 35.4% Capital Outlay Machinery and Equipment $0 $216,963 $60,000 $0 N/A Total Capital Outlay:$0 $216,963 $60,000 $0 N/A Total Expense Objects:$1,563,203 $1,787,262 $1,631,322 $1,868,841 $1,751,562 -6.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 300 Streets and Stormwater Maintenance Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 301 Expenditures Summary The decrease in total expenses is primarily a result of a personnel expenditure decrease reecting the deletion of one (1) full- time Streets & Stormwater Manager position.  1,716,850 -$55,606 (-3.14% vs. prior year) Streets and Stormwater Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k 2,500k Village of North Palm Beach | Budget Book 2023 Page 302 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (82.2%)Operating Expenses (82.2%) Operating Expenses (82.2%) Personnel Services (17.8%)Personnel Services (17.8%) Personnel Services (17.8%) Village of North Palm Beach | Budget Book 2023 Page 303 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Personnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 $2.5 Expense Objects Personnel Services $500,443 $477,330 $473,431 $398,456 $305,850 -23.2% Total Personnel Services:$500,443 $477,330 $473,431 $398,456 $305,850 -23.2% Operating Expenses Professional Services $743,979 $807,379 $899,472 $910,000 $870,000 -4.4% Utility Services $180,667 $187,438 $209,257 $228,500 $252,000 10.3% Rentals & Leases $6,723 $9,709 $2,016 $13,000 $12,000 -7.7% Repairs & Maintenance $66,699 $76,199 $59,367 $106,000 $120,500 13.7% Promotional Activities $974 $0 $502 $0 N/A Road Materials and Supplies $4,795 $8,480 $10,353 $8,000 $10,000 25% Operating Supplies $112,425 $179,979 $97,204 $107,500 $140,500 30.7% Training $325 $30 $1,000 $6,000 500% Total Operating Expenses:$1,116,586 $1,269,215 $1,278,171 $1,374,000 $1,411,000 2.7% Capital Outlay Buildings/Infrastructure $0 $0 $279,555 $0 N/A Machinery and Equipment $0 $9,995 $9,087 $0 N/A Total Capital Outlay:$0 $9,995 $288,642 $0 $0 0% Total Expense Objects:$1,617,029 $1,756,540 $2,040,244 $1,772,456 $1,716,850 -3.1% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 304 Leisure Services The Leisure Services Department includes the following divisions: Library and Parks & Recreation. The Village Public Library provides materials, services, and programs for community residents of all ages, providing personal enrichment and enjoyment, and meeting educational needs. The Parks & Recreation Division is responsible for community events.  They also provide village recreational programs, operate adult and youth senior programs. The information presented in this section is for illustrative purposes only. Please refer to the section for each Department for individual details about the department, which include: the organizational chart, goals & objectives, accomplishments, performance measures, expenditure summary, etc. Expenditures Summary The Leisure Services Department includes the following divisions: Library and Parks & Recreation. The combined expense summary below is for illustrative purposes only. Increases or decreases in total expenses are indicated on each division's individual expense summary. 2,893,593 $541,796 (23.04% vs. prior year) Leisure Services Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k 2,500k 3,000k 3,500k Village of North Palm Beach | Budget Book 2023 Page 305 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Function Expenditures Leisure Services Parks and Recreation $1,848,733 $1,550,903 $883,605 $1,430,906 $1,838,391 28.5% Library $815,951 $754,409 $825,938 $920,891 $1,055,202 14.6% Total Leisure Services:$2,664,684 $2,305,311 $1,709,542 $2,351,797 $2,893,593 23% Total Expenditures:$2,664,684 $2,305,311 $1,709,542 $2,351,797 $2,893,593 23% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 306 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (51%)Personnel Services (51%) Personnel Services (51%) Operating Expenses (49%)Operating Expenses (49%) Operating Expenses (49%) Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Operating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 $2.5 $3 $3.5 Village of North Palm Beach | Budget Book 2023 Page 307 Expense Objects Personnel Services $1,782,841 $1,569,053 $1,091,915 $1,343,675 $1,476,058 9.9% Total Personnel Services:$1,782,841 $1,569,053 $1,091,915 $1,343,675 $1,476,058 9.9% Operating Expenses Professional Services $136,046 $119,249 $121,549 $313,487 $357,901 14.2% Charge Card Fee Expense $14,198 $16,332 $4,780 $4,000 $7,000 75% Other $10,271 $19,784 $7,136 $5,422 $10,297 89.9% Travel and Per Diem $2,826 $880 $1,017 $4,958 $6,558 32.3% Communication Services $0 $310 $624 $600 $0 -100% Freight and Postage Services $979 $614 $901 $700 $800 14.3% Utility Services $225,793 $169,373 $126,543 $137,643 $161,165 17.1% Rentals & Leases $500 $0 $0 $0 $0 0% Repairs & Maintenance $57,381 $53,855 $32,369 $61,200 $284,485 364.8% Printing and Binding $453 $1,805 $1,587 $500 $158 -68.4% Promotional Activities $3,696 $956 $289 $2,500 $3,500 40% Ofce Supplies $29,404 $33,645 $27,780 $18,700 $34,070 82.2% Operating Supplies $173,291 $230,702 $161,450 $201,300 $250,501 24.4% Books, Publications, Subscriptions and Memberships $4,031 $4,182 $3,993 $4,913 $5,081 3.4% Training $2,198 $3,556 $3,186 $3,199 $5,919 85% Program Expense $220,778 $81,017 $109,938 $239,000 $290,100 21.4% Total Operating Expenses:$881,844 $736,258 $603,142 $998,122 $1,417,535 42% Capital Outlay Machinery and Equipment $0 $0 $14,485 $10,000 $0 -100% Total Capital Outlay:$0 $0 $14,485 $10,000 $0 -100% Total Expense Objects:$2,664,684 $2,305,311 $1,709,542 $2,351,797 $2,893,593 23% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 308 Library Mission Statement The North Palm Beach Public Library provides materials, services, and programs for community residents of all ages while focusing on personal enrichment and enjoyment and meeting educational needs. The Library has a special mission that encourages a love of reading and learning among children and their parents. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 309 Service Levels Narrative Library Services in North Palm Beach were rst provided in 1963 by the Library Society in a room in the old Country Club. With the library growing at a rapid pace, operations were turned over to the Village in 1965. The decision to build a new library at its current location was made in 1968. A ground breaking ceremony on October 24, 1968 launched the construction of the new building. Upon completion, Mayor Tom Lewis cut the ribbon in front of the library during dedication services on October 4, 1969. The two-story building, described as “modied Aztec,” sits behind the Village Hall, off U.S. 1, and includes a multi-purpose meeting room, a Florida book collection, a genealogy section, the local history & archives, a main reading area, a children’s library, and a computer lab. The library is staffed with one (1) Director of Leisure Services, one (1) Library Manager, one (1) Administrative Coordinator, one (1) Librarian, one (1) Senior Library Assistant, two (2) Library Assistants, and nine (9) part-time Library Clerks for a total of 11.5 FTE. Staff provide an array of services and programs for patrons of all ages and abilities, and work hard to keep the library safe, cozy and friendly. Services are available seven (7) days a week, fty-six (56) hours per week, and many resources such as Mango Languages, Rosetta Stone, Heritage Quest, MyHeritage, and ebooks and eaudiobooks from cloudLibrary and Overdrive are accessible 24 /7 through the library’s website. The library’s collection includes print and media items as well as a number of electronic resources available through the website. Formats include print, large print, newspapers and magazines, books on CD, DVDs, ebooks and eaudiobooks, and e-readers containing bestsellers and classics. The computer lab provides access to twelve (12) Internet computers and offers printing (including wireless and remote), photocopying, scanning, and faxing services. Microsoft Ofce 2016 is installed on computers and patrons have in-house access to Ancestry Genealogy and ABCmouse. Wi-Fi is available for free throughout the building. The children’s department contains play areas and reading corners, soft seating, two (2) teen rooms, three (3) large screen TVs for gaming and movies, twelve (12) laptops for afterschool use, toys, games and puzzles. The Friends of the Library actively support the library’s many programs through fundraising activities and have been integral to the success of the library in the community since 1982. Since that time, they have raised thousands of dollars for various library initiatives. In April of 2022, the Friends gifted $30,000 to the library, a new record. Village of North Palm Beach | Budget Book 2023 Page 310 Current Year Accomplishments and New Initiatives In Fiscal Year 2022, the Library achieved the following new initiatives and goals for improvement: Youth Services Participated in Read for the Record by reading in-person, virtually, and making a promotional video that reached 400+ kids. Participated in the Village Tree Lighting ceremony by live-streaming event on social media. Partnered with Parks and Recreation to provide a socially distant Santa Claus program on Trolley Ride night for over 300 people. Partnered with Kiwanis to host a diaper drive in the library for Healthy Mothers, Healthy Babies organization. Collaborated with Parks and Recreation to provide an Easter Bunny program in April for over 300 people. Partnered with Parks and Recreation to implement a successful Heritage Day kickoff party and golf cart parade at Osborne Park. Planned and implemented the All Hallows’ Eve Haunted House and Carnival in collaboration with Parks and Recreation over 3 days for $3,500 in revenue. Recruited 33 teen volunteers to help with day-to-day activities throughout the school year and summer reading for a total of 713 volunteer hours. Planned and implemented a successful virtual/in-person hybrid Summer Reading program; hosted 168 programs for 3,787 people. Partnered with the Palm Beach County School District to provide free lunch and snacks to 911 children 0- 18 over the summer. Partnered with Florida State Parks to offer day passes for checkout that provide free park admission to any of Florida’s 175 state parks, as part of summer reading. Partnered with the Junior League of the Palm Beaches, an organization of women committed to promoting voluntarism, to conduct storytime every Saturday for children. Created and implemented a School’s-Out-for-Teens (S.O.F.T.) paid program for 32 middle schoolers in partnership with TCS and collected nearly $10,000 in revenue. Started up a snack cart to sell pre-packaged snacks to children and teens after school and made over $800 in revenue. Circulation Increased year-over-year circulation of electronic materials by 41%. Started circulating laptops in-house for students to use afterschool. Village of North Palm Beach | Budget Book 2023 Page 311 Adult Services Hosted monthly book discussions and craft programs as well as interviews with guest speakers. Offered a salsa dancing program for 21 people with a professional instructor. Hosted an author talk with New York Times Bestselling Author Charles Todd with over 20 people. Participated in the Veterans Day Ceremony in November. Offered socially distant outdoor yoga classes every Friday in Veterans Park. Collaborated with AARP to offer tax help to over 400 people from February through April. Collaborated with Country Club and Farmer’s Table to host 2 Books & Bites programs at the clubhouse for a total of 70 people with New York Times bestselling authors Kristy Woodson Harvey on October 26 and Karen White on April 12 . Hosted a musical performance with local singer Jack Jacobs who sang classic songs for 20 people. Partnered with the Friends of the Library to host the rst ever St. Patrick’s Day Bingo night for over 50 adults on March 17 . Partnered with the Village Manager’s ofce to host the annual resident art show and award ceremony in the library’s meeting room. Hosted quilting, chess, knit and crochet, and local camera club classes. Planned and implemented a successful in-person Summer Reading program; hosted 32 programs for 263 people. Collections Partnered with the Palm Beach Historical Society to display their traveling exhibit called "Postcards from the Palm Beaches, which showcased the wide variety of historic postcards from the Historical Society's archives and the history of postcards. Continued to collect and digitize photos, documents, and news articles related to North Palm Beach for inclusion into the local history and archives, for preservation and greater access. Public Relations Continued to update the library website for a more consistent, unied theme and user-friendly experience. Facilities Professionally cleaned all carpets and fabric-covered chairs biannually. Installed new Obert Room glass doors. Ordered new wall and mobile oor shelving for the main library upstairs. Technology Installed three (3) new self-checkout machines. Safety & Security Completed Security Awareness training (All staff). Completed CPR and AED training (All staff ). Completed Code Adam missing-child safety programme (All staff). Training Completed mandatory Ethics training (All staff). Completed Mental Health First Aid (All staff). Completed SEFLIN's Manager's Academy 8-week course (Library Manager). The Friends of the Library Allocated $30,000 to the Library in support of the Library's planned upstairs remodel. Hosted Bakeless Bake sale and Boutique fundraiser during the holidays. Sold beverages at Heritage Day for additional revenue. Generated over $2,000 for the annual booksale th th th Village of North Palm Beach | Budget Book 2023 Page 312 Grants Applied for and received a State Aid to Libraries grant in the amount of $14,481. Applied for and received a DLIS Florida American Rescue Plan Act (ARPA) grant in the amount of $17,766 for self-checkout machines and desks. Conferences Attended 2022 Florida Public Library Directors Meeting. Attended 2022 Florida Library Association Conference. Attended 2022 SEFLIN Regional Conference. Village of North Palm Beach | Budget Book 2023 Page 313 Goals and Objectives In the coming year, the Library plans to achieve the following goals and objectives: Strategic Goal:  Community Culture and Character Department Goal: Implement services that meet the needs of the community Objectives: a. Continue speaker series to complement adult programming and bring interesting subjects to life with community experts. b. Continue partnership with schools and daycare in the area to include library card sign up, class visits, out-of-school-time programs, summer reading and volunteer opportunities for teens. c. Continue participation in community activities such as Heritage Day Parade, Cornhole Tournament, Veterans Day Ceremony, Trolley Rides, Holiday Tree Lighting, Halloween, Hot Cars and Chili, etc. d. Offer more children's programming in the mornings and after school for residents to attend with their children. Strategic Goal: People and Organizational Excellence Department Goal: Continuously improve the way the library operates Objectives: a. Increase Friends of the Library revenues by spreading awareness of who they are and what they do for the Library. b. Continue updating policies and procedures. c. Continue recruiting teen volunteers for afterschool activities and summer reading. Strategic Goal: Quality of Life Department Goal: Make our services and collection more accessible to our patrons Objectives: a. Bring more awareness of our programs and services to the community through social media and informational booths at Village-sponsored events. b. Partner with Parks and Recreation to offer more programming throughout the Village. c. Visit schools and preschools to sign up children and young families for library cards. d. Eliminate overdue nes on adult materials to remove barriers and increase access to materials and services Strategic Goal: Community Engagement Department Goal: Conduct Long-Range Planning to develop a 5-year plan Objectives: a. Establish a long-range planning committee. b. Conduct SWOT Analysis with staff and key stakeholders. c. Create and implement an online survey for residents. d. Engage community focus groups in person. e. Develop a 5-year action plan with goals and objectives. f. Submit the nal long-range plan to the Library Advisory Board and Council for nal approval by October 1, 2023. Village of North Palm Beach | Budget Book 2023 Page 314 Performance Measures Performance Measures FY 2021 Actual FY 2022 Projected FY 2023 Estimated E-book circulation 12,277 15,869 16,186 E-audiobook circulation 5,913 9,950 10,149 Total E-circulation 18,190 25,820 26,336 Total Print circulation 38,118 42,071 44,174 Total AV circulation 10,234 8,588 8,759 Registered borrowers 8,241 8,078 8,239 Purchase suggestions 1,286 1,410 1,438 Interlibrary loans sent 188 177 180 Interlibrary loans received 184 144 146 Total number of programs 338 868 885 Total program attendance 5,979 12,291 12,536 Total meeting room bookings 59 105 107 Total computer sessions 2,652 4,496 4,585 Average length of a computer session 38 minutes 45 minutes 46 minutes As shown by the statistics above, circulation of electronic materials is projected to increase 41% year over year, and print circulation is projected to increase 10%. Circulation of electronic materials grew substantially during the COVID-19 pandemic.  That trend has continued through to today.  Circulation of print materials bounced back as more and more patrons visited the library physically.  With class visits from TCS starting again this Fall, we expect circulation of print materials to grow even more.  We also expect a healthy increase in program attendance as well as meeting room bookings. Village of North Palm Beach | Budget Book 2023 Page 315 Expenditures Summary The increase in total expenses is a combination of personal and operating costs, with the primary contributing factor being personnel costs.  The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel and negotiated increases for FPE-eligible employees as negotiated in their collective bargaining agreements;  An operating expenditure increase in additional materials and supplies; and An operating expenditure increase in repairs & maintenance for some minor improvements, some of which include:  Upstairs carpet replacement; Elevator repairs; Drainage/Plumbing repairs 1,055,202 $134,311 (14.58% vs. prior year) Library Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 1,000k 250k 500k 750k 1,250k Village of North Palm Beach | Budget Book 2023 Page 316 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (74.1%)Personnel Services (74.1%) Personnel Services (74.1%) Operating Expenses (25.9%)Operating Expenses (25.9%) Operating Expenses (25.9%) Village of North Palm Beach | Budget Book 2023 Page 317 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses Personnel Services FY2019FY2020FY2021FY2022FY2023$0 $1 $0.25 $0.5 $0.75 $1.25 Expense Objects Personnel Services $638,335 $582,977 $640,703 $733,469 $781,577 6.6% Total Personnel Services:$638,335 $582,977 $640,703 $733,469 $781,577 6.6% Operating Expenses Professional Services $52,404 $31,578 $41,356 $44,487 $43,550 -2.1% Other $5,330 $7,029 $422 $422 $422 0% Travel and Per Diem $1,967 $705 $3,558 $3,558 0% Communication Services $0 $300 $624 $600 $0 -100% Freight and Postage Services $302 $72 $100 $100 $100 0% Utility Services $23,934 $21,579 $25,309 $26,543 $26,179 -1.4% Repairs & Maintenance $2,168 $0 $64,500 N/A Promotional Activities $0 $0 $0 $0 $3,000 N/A Ofce Supplies $13,745 $19,752 $16,136 $12,700 $17,620 38.7% Operating Supplies $73,662 $86,007 $96,412 $93,800 $108,991 16.2% Books, Publications, Subscriptions and Memberships $3,541 $3,677 $3,333 $3,713 $3,741 0.8% Training $562 $732 $1,542 $1,499 $1,964 31% Total Operating Expenses:$177,616 $171,431 $185,235 $187,422 $273,625 46% Total Expense Objects:$815,951 $754,409 $825,938 $920,891 $1,055,202 14.6% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 318 Parks and Recreation Mission Statement It is the mission of the Parks and Recreation Department to create recreational opportunities for growth and enhancement by developing diverse services and programs that promote resident involvement and a strong sense of community while striving to increase the social, cultural and physical well-being of our residents and visitors. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 319 Service Levels Narrative Our Vision "We Enrich Lives through Quality Parks and Programs" The Department encompasses a number of facilities as described below: Community Center – 1200 Prosperity Farms Road It features a multi-purpose balleld, a sand volleyball court, a tness trail, a children’s playground, outdoor tness equipment, a full gymnasium, a performance stage, three (3) indoor Pickleball courts, three (3) outdoor basketball courts, a concession stand and a picnic area. Osborne Park – 715 Prosperity Farms Road It features a multi-purpose building, six (6) three-wall racquetball courts, one (1) outdoor basketball court, a children’s playground, two (2) batting cages, one (1) baseball eld, one (1) softball eld, a concession stand and a picnic area. Anchorage Park – 603 Anchorage Drive It features a multi-purpose building, a children’s playground, three (3) dog parks, two (2) tennis courts, a large open eld area, one (1) baseball eld, four (4) sand volleyball courts, picnic areas, nine (9) gazebos, two (2) shing piers, walking/jogging trail, restrooms, dry storage area, wet slips, boat wash and boat ramp. Lakeside Park – East end of Lighthouse Drive It features an outdoor basketball court, a picnic pavilion, a tiki hut, a sand volleyball court, beachfront area, a walking trail, a pull-up bar station, a children’s playground area and a swing set. Veterans Memorial Park – 501 US Hwy 1 It features a passive park including an amphitheater, benches and US Military commemorative ag poles. The Parks and Recreation Department offers a wide variety of activities, classes, workshops, and leisure opportunities for all ages. Classes, workshops, clinics, and lectures are offered throughout the year. Spring and summer camp programs are conducted for youths 8 – 14 years of age. Bus trips and tours are offered for adults to various attractions in Florida throughout the year. Special Events The Parks and Recreation Department offers a wide spectrum of special events throughout the year, including January’s Car Show and Chili Cook-off, Movies in the park, Village-Wide Garage Sales, Heritage Day Parade and Festival, Easter Egg Hunts, Arbor Day celebration, Trivia Night, July 4 reworks, Anchorage Aweigh Fishing Tournament, Cornhole Tournament, Touch-A-Truck, Links 5k Ghost Run, Haunted House, Arts and Crafts Fall Festival, Veterans Day ceremony, Tree Lighting ceremony, Santa’s holiday texts, and Trolley rides with Santa. Sports Adult recreational sports league opportunities are offered, including volleyball, pickleball and basketball. Youth recreational Basketball, Flag Football, Volleyball and Soccer are also operated within the Department. Organization Involvement Host St. Clares and TCS home basketball, basketball and volleyball games Friends of Lakeside Park (coordination of operations and planning) Recreation Advisory Board Revenues are generated from the following sources: Facility Usage Fees – All users of village facilities and elds are charged a rental fee. Heritage Day – The Village retains all sponsor monies and ticket fees. Marina Revenue – The Village retains fees for wet and dry storage and marina decals. Program Activity Fee – All non-resident users of Village programs and youth leagues are charged a higher rate. Summer/Spring Camps – The Village retains all Camp registration fees. th Village of North Palm Beach | Budget Book 2023 Page 320 Current Year Accomplishments and New Initiatives In Fiscal Year 2022, the Parks and Recreation Department achieved the following new initiatives and goals for improvement: Received $200,000 matching FRDAP grant for a new Anchorage park playground. Developed civil engineering, lighting, and landscaping plans for a new dry storage facility at Anchorage Park. Installed a new merry-go-round at Anchorage Park playground. Installed a new pull-up bar station at Lakeside Park. Installed new security cameras at Lakeside Park and Anchorage Park Marina. Renovated the pavilion at Community Center by replacing rusted brackets and painting. Renovated baseball eld at Osborne Park. Installed new fencing at Community Center around athletic eld on two sides. Received $50,000 FRDAP grant for a new Community Center playground and $50,000 FRDAP grant for Osborne Park basketball court renovation. Established a 7-member garden board and planned/celebrated the grand opening of a community garden at Osborne Park. Installed new swing set at Lakeside park, along with an ADA-compliant pathway/ramp from trail to swing set. Replaced nets and posts at Anchorage Park tennis courts. Planted 4 gumbo limbo trees near Lakeside Park playground; planted Sea Grape trees on the north end of Lakeside Park to beef up the canopy. Planted Clusia hedge in between Anchorage Park playground and sand volleyball court for more shade. Renovated two (2) sand volleyball courts at Anchorage Park; restored sand volleyball court at Community Center. Replaced staircases for both wooden walkovers in Lakeside Park. Improved signage at Anchorage and Lakeside Park to reect current rules and village ordinances. Repaired wooden boards on both shing piers at Anchorage Park. Installed new ADA parking space and walkway to the south boat ramp at Anchorage Park. Removed old batting cages at the Community Center and installed new sod for more green space. Replaced trash cans and benches at Osborne, Community Center and Anchorage Park. Introduced a successful online registration for sports programs that included online waivers. Removed exotics at Lakeside Park berm area. Worked with the Environmental Committee and Friends of Lakeside Park for volunteer clean-ups. Leased all wet slip and dry storage spaces at Anchorage Park. Increased wet slip fees. Added ADA mulch to all playgrounds at Anchorage, Osborne and Lakeside Parks. Partnered with St. Clare Catholic School and TCS to host local school practices/games. Hosted end-of-season cookouts for NPB ag football, soccer, and basketball participants; partnered with Lighthouse Camera Club so they could take photos of the event. Helped host the NET block party on the west side of town and NET meetings at Osborne Park. Replaced old water fountains at Osborne Park with new bottle ller water fountains. Partnered with Perseverance Basketball group to run a spring basketball league for 200+ kids in grades K- ninth. Implemented successful pickleball classes for adults at the Community Center. Repaired pavers at Veteran’s Park by digging them up, clearing roots, and resetting them. Restriped Lakeside Park parking lot. Hired park ranger to help with security and regulation of park activity on weekends. Revised marina and dry storage waitlist procedures with Recreation Board input; implemented online waitlist software. Sold 5 memorials benches at Anchorage and Lakeside Parks. Planned and implemented successful spring and summer camp. Partnered with the Town of Lake Park to offer summer camp to their residents at the North Palm resident rate. Partnered with Palm Beach Crew to offer rowing and spin classes to North Palm Beach residents. Village of North Palm Beach | Budget Book 2023 Page 321 Partnered with North Palm Youth Symphony to offer free concerts throughout the year at special events such as the annual Tree Lighting. Revamped monthly newsletter to highlight all recreation activities, bus trips, special events, and sports programs. Hosted Heritage day kickoff party with six (6) bounce houses on the outeld at Osborne Park and a golf cart parade; 50 golf carts showed up for parade! New Initiatives Add youth baseball to recreation’s current list of sports offerings. Install an automatic sliding gate at Lakeside Park. Create a golf cart parking area at Lakeside Park. Renovate the boat ramp at the marina. Refurbish Veterans Park trellises, signage, trash receptacles, and landscaping. Renovate the sand volleyball court at Lakeside Park. Conduct master planning for Osborne Park and Community Center. Finish replacing Community Center athletic eld fencing. Develop a Friends of the Dog Park resident committee to help maintain the dog park. Create a sponsorship package and list for youth sports and special events. Add a new annual bus trip to Savannah, GA for a 4-day/3-night historical cultural adventure experience. Village of North Palm Beach | Budget Book 2023 Page 322 Goals and Objectives In the coming year, the Parks and Recreation Department plans to achieve the following goals and objectives: Strategic Goal:  All Neighborhoods as Safe and Desirable Places to Live Department Goal: Finish Implementing the Parks and Recreation Needs Assessment Objectives: a. Apply for the Recreation Trails Program Grant (RTP) for Anchorage Park to renovate the existing pathway and install new path lighting and tness equipment along the trail. b. Create additional parking at Lakeside Park by creating an area for golf carts. c. Continue to help the community garden members become a legal entity and add additional amenities to the garden area. d. Renovate Anchorage Park boat ramp. e. Develop a plan for pickleball courts at Osborne Park. f. Finish replacing Community Center athletic eld fencing. g. Refurbish Veterans Park. h. Replace broken and worn out trash and recycling bins as needed. i. Upgrade Lakeside Park sand volleyball court. Department Goal: Continue to evaluate park facilities Objectives: a. Review park renovations and facilities based upon the Needs Assessment results. b. Coordinate and control park activity with the help of a Park Ranger position. c. Continue to seek grants for improvements to park facilities. Strategic Goal: Community Engagement Department Goal: Conduct Master Planning for Osborne Park and Community Center Objectives: a. Coordinate efforts with a consultant to initiate community engagement activities to identify current and future recreational needs and develop a vision for the long-term use and development of grounds and facilities. b. Review programs and classes to determine value to the community. Village of North Palm Beach | Budget Book 2023 Page 323 Performance Measures Performance Measures FY 2020  Actual FY 2021 Projected FY 2022 Estimated Youth Sports League Participation Soccer 130 115 97 Basketball 0 65 200 Flag Football 71 0 74 Mini Sports 14 57 61 The Village Parks and Recreation Department oversees youth and teen basketball, soccer and ag football leagues throughout the year. All of our leagues are co-ed and reect ages 6-14. In Spring 2023, staff hope to add youth baseball.  Our "Minis" Sports program for ages 3-5 began in Spring 2020.  "Minis" sports include Baseball, Soccer and Basketball.  As seen from the graph below, registrations for youth sports and Minis have mostly bounced back from COVID-19 impacts. Village of North Palm Beach | Budget Book 2023 Page 324 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs, with the primary contributing factor being operating costs.  The FY23 budget includes: A 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel and negotiated increases for FPE-eligible employees as negotiated in their collective bargaining agreements; and An operating expenditure for several maintenance projects, some of which include:  Installation of a kayak launch; Anchorage tennis court resurfacing Gym oor resurfacing Community Center Bleachers Lakeside Park golf cart parking area Lakeside Park rolling gate Community Center fencing Playground supplies 1,838,391 $407,485 (28.48% vs. prior year) Parks and Recreation Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k Village of North Palm Beach | Budget Book 2023 Page 325 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (62.2%)Operating Expenses (62.2%) Operating Expenses (62.2%) Personnel Services (37.8%)Personnel Services (37.8%) Personnel Services (37.8%) Village of North Palm Beach | Budget Book 2023 Page 326 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Personnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 Village of North Palm Beach | Budget Book 2023 Page 327 Expense Objects Personnel Services $1,144,505 $986,076 $451,213 $610,206 $694,481 13.8% Total Personnel Services:$1,144,505 $986,076 $451,213 $610,206 $694,481 13.8% Operating Expenses Professional Services $83,641 $87,671 $80,193 $269,000 $314,351 16.9% Charge Card Fee Expense $14,198 $16,332 $4,780 $4,000 $7,000 75% Other $4,941 $12,755 $6,714 $5,000 $9,875 97.5% Travel and Per Diem $859 $175 $1,017 $1,400 $3,000 114.3% Communication Services $0 $10 $0 N/A Freight and Postage Services $677 $542 $801 $600 $700 16.7% Utility Services $201,858 $147,794 $101,234 $111,100 $134,986 21.5% Rentals & Leases $500 $0 $0 N/A Repairs & Maintenance $55,213 $53,855 $32,369 $61,200 $219,985 259.5% Printing and Binding $453 $1,805 $1,587 $500 $158 -68.4% Promotional Activities $3,696 $956 $289 $2,500 $500 -80% Ofce Supplies $15,659 $13,893 $11,643 $6,000 $16,450 174.2% Operating Supplies $99,630 $144,694 $65,037 $107,500 $141,510 31.6% Books, Publications, Subscriptions and Memberships $490 $504 $660 $1,200 $1,340 11.7% Training $1,636 $2,824 $1,644 $1,700 $3,955 132.6% Program Expense $220,778 $81,017 $109,938 $239,000 $290,100 21.4% Total Operating Expenses:$704,228 $564,827 $417,907 $810,700 $1,143,910 41.1% Capital Outlay Machinery and Equipment $0 $0 $14,485 $10,000 $0 -100% Total Capital Outlay:$0 $0 $14,485 $10,000 $0 -100% Total Expense Objects:$1,848,733 $1,550,903 $883,605 $1,430,906 $1,838,391 28.5% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 328 Debt Service The debt service payments for the General Fund and the Country Club are shown in this section.  For additional details on the debt instruments and debt service requirements to maturity, please see the information provided in the Debt Section. Expenditures Summary The increase in total expenses is due to the anticipated increase in capital lease activity resulting from the replacement of the following vehicles: One (1) Recreation Bus; and Three (3) Police vehicles 2,327,786 $45,050 (1.97% vs. prior year) Debt Service Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k 2,500k Village of North Palm Beach | Budget Book 2023 Page 329 Expenditures by Fund 2023 Expenditures by Fund 81.4%81.4% 81.4% 18.6%18.6% 18.6% General Fund Country Club General Fund $1,371,563 $1,436,689 $1,597,170 $1,849,047 $1,894,097 2.4% Country Club $430,850 $433,689 $433,689 $433,689 $433,689 0% Total:$1,802,412 $1,870,378 $2,030,859 $2,282,736 $2,327,786 2% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 330 Reserves Reserves are for the express purpose of accounting for expenditures that cannot be directly associated with or easily identied to any other particular department/division.  Some of the items accounted for in this section include: Council Contingency; Future Capital Improvements; Hurricane Expenses; and Capital Lease Acquisitions. Expenditures Summary The increase in total expenses is primarily due to the appropriation of Contingency in both funds. The General Fund includes an appropriation of $240,682 in contingency funds to address the FPE Union Contract negotiations. The Country Club includes an appropriation of $174,000 in reserve funds to provide funding for the Country Club renewal and replacement fund. 414 ,690 $129,278 (45.30% vs. prior year) Reserves Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k Village of North Palm Beach | Budget Book 2023 Page 331 Expenditures by Fund 2023 Expenditures by Fund 58%58% 58% 42%42% 42% General Fund Country Club Budgeted and Historical 2023 Expenditures by Fund MillionsCountry Club General Fund FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 Village of North Palm Beach | Budget Book 2023 Page 332 General Fund $684,846 $1,358,855 $1,753,325 $185,412 $240,687 29.8% Country Club $0 $0 $0 $100,000 $174,003 74% Total:$684,846 $1,358,855 $1,753,325 $285,412 $414,690 45.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Expenditures by Expense Type Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 Village of North Palm Beach | Budget Book 2023 Page 333 Expense Objects Operating Expenses Professional Services $127,561 $0 $0 $0 $0 0% Other $213,986 $122,549 $71,307 $285,412 $414,690 45.3% Total Operating Expenses:$341,547 $122,549 $71,307 $285,412 $414,690 45.3% Capital Outlay Other Capital $343,299 $1,008,489 $1,682,018 $0 N/A Buildings/Infrastructure $0 $227,818 $0 N/A Total Capital Outlay:$343,299 $1,236,306 $1,682,018 $0 $0 0% Total Expense Objects:$684,846 $1,358,855 $1,753,325 $285,412 $414,690 45.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 334 Transfers Out Transfers in this section are the operating transfers from the General Fund to other funds. Expenditures Summary The increase in total expenses is due to the following: An increase in the transfer to the Capital Projects fund for additional CIP funds; and An increase in the transfer to the Country Club to provide additional funds for the tennis and pool operations. 1,162,350 $123,800 (11.92% vs. prior year) Transfers Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 250k 500k 750k 1,000k 1,250k Village of North Palm Beach | Budget Book 2023 Page 335 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%General Fund General Fund TRANSFER CAP.PROJ.FUND $405,000 $644,475 $510,000 $660,000 $679,800 3% TRANSFER - COUNTRY CLUB $0 $0 $274,000 $378,550 $482,550 27.5% TRANSFER TO SURTAX FUND $115,280 $0 N/A Total General Fund:$405,000 $644,475 $899,280 $1,038,550 $1,162,350 11.9% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 336 Expenditures by Expense Type Budgeted Expenditures by Expense Type 100%100% 100%Operating Expenses Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.25 $0.5 $0.75 $1 $1.25 Village of North Palm Beach | Budget Book 2023 Page 337 Expense Objects Operating Expenses Transfers TRANSFER CAP.PROJ.FUND $405,000 $644,475 $510,000 $660,000 $679,800 3% TRANSFER - COUNTRY CLUB $0 $0 $274,000 $378,550 $482,550 27.5% TRANSFER TO SURTAX FUND $115,280 $0 N/A Total Transfers:$405,000 $644,475 $899,280 $1,038,550 $1,162,350 11.9% Total Operating Expenses:$405,000 $644,475 $899,280 $1,038,550 $1,162,350 11.9% Total Expense Objects:$405,000 $644,475 $899,280 $1,038,550 $1,162,350 11.9% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 338 Stormwater Utility In Fiscal Year 2022, the Village established stormwater management as a Village utility enterprise in accordance with F.S. §403.0893 and established utility assessments for stormwater management services to be levied against all developed properties that benet from the Village's stormwater management system. These functions include, but are not limited to, maintenance, planning, design, construction, regulation, surveying, and inspection as they relate to stormwater management facilities of the Village. The stormwater utility assessments will be levied as a non-ad valorem special assessment on the property tax bill using the Uniform Method of Collection as authorized by state statute. Expenditures Summary Expenditures in the Stormwater Utility Fund involve neighborhood drainage improvements throughout the Village.  These include swale preservation, street cleaning, storm drain cleaning and the development of a Stormwater Master Plan that will identify projects necessary to improve water quality, ensure that the system functions adequately and addresses the impact of sea-level rise. 500,000 -$18,112 (-3.50% vs. prior year) Stormwater Utility Proposed and Historical Budget vs. Actual FY2022 FY2023 0 100k 200k 300k 400k 500k 600k Village of North Palm Beach | Budget Book 2023 Page 339 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%Stormwater Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlay (100%)Capital Outlay (100%) Capital Outlay (100%) Village of North Palm Beach | Budget Book 2023 Page 340 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay FY2022FY2023$0 $0.1 $0.2 $0.3 $0.4 $0.5 $0.6 Expense Objects Capital Outlay Buildings/Infrastructure $518,112 $500,000 -3.5% Total Capital Outlay:$518,112 $500,000 -3.5% Total Expense Objects:$518,112 $500,000 -3.5% Name FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 341 Country Club Mission Statement The North Palm Beach Country Club (NPBCC) is committed to offering a full-service country club facility featuring high- quality golf, tennis, pool and restaurant to residents, members and the general public. Its mission is to maintain self- sustaining operations through an integrated combination of pricing, marketing and operating controls that capitalize on the facility’s ideal locale adjacent to the Intracoastal Waterway overlooking the Country Club's award winning Jack Nicklaus “Signature” golf course. Organizational Chart This is a combined organization chart for the Country Club.  Please refer to the organization charts provided for each division for additional detail. Village of North Palm Beach | Budget Book 2023 Page 342 Service Levels Narrative The Village of North Palm Beach commenced a project to rebuild the North Palm Beach Country Club Clubhouse in June 2018. The golf course was renovated in 2018 to improve playability for differing skill levels by reshaping some greens, adjusting the location and size of bunkers and re-grassing the entire course. The project also included the introduction of Latitude 36 to the tee boxes, fairways and roughs, and the extension of cart paths to reduce wear on the facility. In 2021, the golf course received numerous accolades. Golf Magazine ranked NPBCC as the # 20 Muni Golf Course in the USA and the top rated Muni course in Florida. The country club also received the prestigious Distinguished Golf Destination award from Boardroom magazine and Forbes Travel Guide, which selects only a few top resorts, semi-private, daily fee and public golf courses recognized as providing a golf experience at a level attained by only the nest establishment in the world. The course remains the second public municipal golf course in the United States to bear the prestigious moniker of a Jack Nicklaus “Signature” Golf Course. The Village’s Nicklaus “Signature” course offers six (6) sets of tees, so golfers may challenge the course in a manner commensurate to their individual game. The course plays up to 7,071 yards at a par 71. A putting green is located adjacent to hole number one with a pitching/chipping green near hole number 15 for golfers to perfect their “short game.” Also, a members-only short game area on the north side of the maintenance facility is available. Golf operations are open seven (7) days-a-week, offering individual, group and clinic instruction from on-staff PGA professionals and a lighted driving range. The golf course operates a select number of tournaments for members and the local community. In addition, the golf shop offers a variety of merchandise for sale. The tennis facilities are open seven (7) days-a-week, featuring ten (10) HarTru lighted tennis courts. The tennis building offers a tennis shop with merchandise and racquet stringing, showers, a multi-purpose room and ofces. The shop staff assist with scheduling social play, group clinics, private lessons and registration for special events. There is a weekly schedule of daily activities and a monthly schedule of special events. The pool facility is open six (6) days-a-week, featuring an L-shaped Olympic-sized pool with six 50-meter lanes, six 25-yard lanes, a deep diving well with (2) 1M and (1) 3M boards, an interactive splash pad for children, a locker room with showers and a poolside snack bar. There is a daily and weekly schedule of activities to include NPB Swim Team, water aerobics, swim lessons, water polo, master's swim and scuba training. With the introduction of new amenities on the pool deck, the Country Club will partner with Farmer’s Table to introduce a series of events for residents and members. Featured events will include Monthly Community Dinners, Family FUN parties, kids’ movie night, cookouts and musical performances. Our restaurant partner, Farmer’s Table NPB, is open seven (7) days a week, offering an early-morning snack shack, lunch, dinner and weekend brunch. The newly added NPB Public House features a casual pub-like atmosphere featuring a daily happy hour.  Private events are held both inside and out, offering lavish wedding receptions in the Grand Ballroom or casual island-style parties outside near the pool and South Patio.  Farmer's Table will provide a series of events for residents and members, which will include monthly Community dinners, comedy nights, Yoga, Environmental Wellness and Weekend Jazz Brunch.   Village of North Palm Beach | Budget Book 2023 Page 343 Memberships For the upcoming scal year, a maximum of 190 annual golf memberships has been established to provide reasonable member access to course play while preserving access for “walk-in” guests during high season and holidays. A restricted resident membership was created to introduce a limited number of residents to this program to encourage resident families to join the Club in hopes of upgrading in the future. Available golf memberships will continue to be prioritized as follows: Renewal of existing club members, and Utilization of the Golf Wait List Program: Effective May 2021, golf operations are only accepting residents for the wait list program. Beginning in FYE 2022 – we will utilize our Resident First Priority Program for every resident member that resigns – a resident must replace that membership; and for every 4 non-residents that resign – they will be replaced by 3 residents and 1 non-resident Organizational Structure Oversight of the Country Club facility is headed by the General Manager (GM) who supervises all staff and oversees the daily operation. The GM manages contracts associated with golf operations, golf course maintenance, tennis and pool facilities, as well as, the restaurant and banquet facility. The GM is also responsible for business development and marketing functions. One (1) full-time Executive Assistant and one (1) full-time Accountant assists the General Manager with the day-to-day operations of the Country Club, including processing payroll and invoices, correspondence with contractors and consultants, scheduling meetings, performing research, ofce management, answering inquiries from the public and overseeing all country club social media and marketing platforms to include Village website maintenance as it relates to the country club. The golf operation is led by a full-time Head Golf Professional. In addition to the Head Pro, the golf organization includes two (2) full-time Assistant Golf Professionals, one (1) full-time teaching professional, one (1) full-time Member Relations Coordinator, one (1) full-time Golf Shop Attendant, one (1) part-time Golf Merchandising Assistant and twenty-ve (25) part-time Country Club Attendants. The tennis operation is led by one (1) full-time Tennis Center Manager. In addition to the Tennis Manager, the tennis operation also includes six (6) part-time tennis attendants, one (1) camp counselor, one (1) part-time Head Tennis Pro and seven (7) part-time USPTA or USPTR certied instructors. The pool operation is led by an independent contractor. In addition to the independent contractor, the pool operation also includes three (3) part-time pool attendants and fteen (15) part-time and seasonal lifeguards. One (1) full-time Head Lifeguard reports to the GM and coordinates with the Independent Contractor. Historically, the maintenance of the club building, tennis and pool has been assigned to the Public Works Department. In FY 2020, the Village hired one (1) full-time Trades Mechanic who is responsible for the maintenance of the Country Club buildings, which include the Clubhouse, Tennis, Pool, Driving Range restrooms and Golf Course Maintenance building.  In FY2023, this full-time position was re-classed to a Facilities Maintenance Technician to better fulll the responsibilities of maintaining the country club campus and reporting directly to the GM. To improve efciency and offer a higher level of service, the Village has outsourced ground maintenance of the golf course and tennis courts. Golf course maintenance services are outsourced to BrightView, which affords a higher level of conditioning on the Nicklaus “Signature” course layout and realizes a signicant monetary savings to the Village. BrightView was hired in the summer of 2019 and has demonstrated their ability and commitment to giving our members and visitors a much improved golng experience. To maintain the “Signature” course, however, the proposed Golf Operations budget reects funding for irrigation, trees and sod which supports the “ne tuning” of the golf course as it moves into its third and nal phase of the “grow-in” (re- grassing plan from 2018) season of play. The tennis courts are maintained by Splash & Swing, Inc. Janitorial services and landscaping services for the country club facilities are outsourced as well. Village of North Palm Beach | Budget Book 2023 Page 344 Food & Beverage (F&B) Operation The Food & Beverage (F&B) Operation is outsourced to Farmer’s Table NPB, LLC. This full-service food & beverage restaurant operation features indoor and outdoor a la carte dining, a poolside snack bar, beverage cart service on the golf course and private event banquet sales and services. Members will be offered discounted private event minimums and Farmer ’s Table is working to create member specials and community-themed dinners. The sale and distribution of alcoholic beverages, both on the golf course and within the facilities, will be strictly regulated in accordance with the prevailing beverage laws. Current Year Accomplishments and New Initiatives The following activities were completed or conducted during the current scal year: Golf: Improved programming for Junior Team Golf with access to practice facilities and a particular emphasis on practicing throughout the week apart from scheduled team practice times. Experienced a very successful Junior Golf summer program as evidenced by the increased attendance, hence the need for a Golf Teaching Professional position. Implementation of a full-time golf instructor has resulted in $130k in golf lesson revenue. Launched a new software program that will assist in efciency and modernization of golf operations Secured a new leased eet of golf carts. Continue to meet with the Nicklaus Design Group and initiated an open dialogue between golf operations and the design team to continue to view future projects and maintain our “Signature” status. Continue to update a long range plan for the golf course in a strategic meeting with BrightView, Nicklaus Golf Design with consideration given to Village initiatives. Tennis: Increased attendance in daily clinics, camps and private instruction. Increased participation in the Afterschool program for all ages. The tennis staff worked closely with the club’s Administrative Coordinator to enhance the tennis center’s social media platform and improve the presence of our tennis prole on the Village website and newsletter. The Tennis Center Manager will re-energize the relations with the Village families to improve and grow the junior program. She will work closely with all of the staff pros to grow the program and build an even more vibrant and viable junior academy program. Experienced a very successful Junior Tennis and Swim Camp summer program as evidenced by all eight weeks of camp selling out. Memberships are projected to grow for all categories of tennis membership to include team tennis and junior academy. Continued focus on facility and ground maintenance to enhance the overall appeal of the tennis center. Upgraded card-swipe entry to alleviate the check-in crunch. Pool: Pool Manager, (Independent Contractor FY2023) manages day-to-day on-site pool operation to ensure safety and maintenance standards are met, as well as, help grow pool memberships. Added a pool heater and pool chiller which have increased revenues due to year-round swimmers. Create and implement diverse aquatic programs for residents, members and the community to increase overall pool revenues through exceptional customer service skills and events. Focus on revenue generating programs, some of which include:  water aerobics, kids’ camps, group swim lessons, pool parties, cabana rentals and special events. The Pool Manager is evaluating the feasibility and personnel ability to add more classes such as water polo, scuba and dive. The Pool Manager is evaluating the feasibility and maintenance ability of purchasing an inatable water slide to increase rental and daily participation revenues. FY2023, One (1) full-time Head Lifeguard was added to supervise the swimming pool personnel and help the GM and Independent Contractor manager with the overall aquatic operation. Village of North Palm Beach | Budget Book 2023 Page 345 Goals and Objectives In the coming year, the North Palm Beach Country Club plans to achieve the following goals and objectives: Strategic Goal:  Beautication & Quality of Life / Financial Sustainability Department Goal: Golf: Continue to enhance the conditions of the course, clubhouse grounds and club offerings along with educating the staff to align with the expectations of a Jack Nicklaus "Signature" golf facility and to become a destination facility for traveling golfers and corporate groups. New CIP Objectives: a. Pond Stabilization and Erosion Control:  protect our pond banks and special features from erosion. b. Pump House:  Installation will occur in FY2023.  Interior features of the house need to be updated and replaced since the existing pumphouse has exceeded its life expectancy. Department Strategic Goal: a. Continued education of the staff and conducting quarterly staff meetings. b. Continuing improvement and enhancement of visible areas for our members and guests. c. Daily meetings with BrightView (golf maintenance team). d. Continue to develop a long term major expenditure plan for golf operations. e. Maintain our new national rankings. Golf Memberships:  The number of golf members is a good indicator of the golf club's overall health based on the fact that member play accounts for approximately 35% of total rounds played.  The club is at full capacity and has a deep waiting list. Golf Instructions and Range Programs: Recorded record revenues on the driving range with utilization of all the enhanced features.  We will continue to build and expand upon our offerings for classes for all golfers and this will be possible with our newly created position of Golf Teaching Professional.  Additional enhancement of the front of the driving range with astro turf and new mats is proposed. Department Goal: Tennis: Continue to work closely with existing contractors to improve the overall look of the tennis building, outdoor patios, landscaping and tennis courts.  Continue to build the professional teaching staff to position NPBCC Tennis as the top tennis program in the local area. New CIP Objectives: a. FY2023 - Court resurfacing and drainage; four (4) courts FRDAP Grant Phase II. b. Replace 20+ year-old court lights with LED sports lighting. c. Replace 20+ year-old tennis fencing, including posts and mesh. d. FY2023 - Add two (2) new courts through 100% private funding. Department Strategic Goal: a. Grow membership and tennis revenues through creative programming, Junior Academy, After- School, Team Tennis and private instruction. b. Increase programming for kids' camp; coordinate with the pool and restaurant for events designed specically for kids. c. Refurbish courts 7-10 in summer 2023 to improve the overall court surface and drainage, resulting in less interrupted play due to weather or watering. d. Upgrade landscaping, buildings, equipment and member/guest areas to provide a rst-class, resort- like experience. e. Continue to work towards new tennis lighting and fencing to upgrade the facility by seeking grants that will assist with funding these large scale projects. Village of North Palm Beach | Budget Book 2023 Page 346 Tennis FAQ's: Features 10 Har-Tru clay lighted tennis courts, a pro shop and a full-service clubhouse Tennis Revenue - The Village retains all membership, rental and guest fees as well as fees obtained from clinics and private lessons. 8 ladies teams (PBCWTA) 4 senior teams (2 male & 2 female) 2 Queens. Department Goal: Pool: Professionally maintain and manage the aquatic facility to create a reputation as being one of the best pool facilities in Palm Beach County. New CIP Objectives: a. Submersible swim wall dividers b. Inatable Pool Slide c. Pool inatable obstacle course Department Strategic Goal: a. Grow membership and pool revenues through creative programming, rentals, swim team, water aerobics, scuba training and group swim lessons. b. Provide camps for kids to illustrate the opportunities of the resident families to enjoy our recreational amenities. c. Continue to reinvest in equipment, amenities and staff to offer the best aquatics facility in the local area. d. Propose the addition of submersible swim wall dividers to offer a more diverse aquatics program which allows multiple fee-paying aquatic activities simultaneously, i.e. lap swim, water aerobics, rec swim and dive well. e. Propose the addition of an inatable obstacle course and pool slide to create a rental program for members, guests and private parties. f. Continue to work with Farmer's Table to provide kid-friendly menus to increase food and beverage sales poolside. Department Goal: All Country Club Departments: Enhance and promote the complete country club experience. Objectives: a. Operate as a team to provide the Village of North Palm Beach residents, friends and families with the amenities and recreational experience of a country club facility featuring golf, tennis, swimming pool and restaurant operations. b. Continue to work with BrightView on the daily maintenance and project targets to improve and enhance our Jack Nicklaus Signature golf course. c. Develop long term strategies to improve the overall golf, tennis and pool experience for current users, as well as, attract new users to grow all categories of membership. d. Enhance the overall atmosphere and maintenance of the tennis facility to be equal or similar to the new country club with the recently renovated golf course and pool facilities.  Increase overall participation in all phases of the club's operation. Village of North Palm Beach | Budget Book 2023 Page 347 Performance Measures Performance Measures FY 2021 Actual FY 2022 Projected FY 2023 Estimated Golf: Total Resident Card Holders 120 126 135 Total Number of Golf Memberships 277 243 235 Total Number of Golf Rounds 51,000 55,000 55,000 Tennis Junior Program (Mon./Wed.)366 451 125 Summer Camp Participants (8 weeks)63 111 125 Total Number of Tennis Memberships 206 245 265 Total Tennis Participation 26,456 27,223 27,500 Pool Total Count Swim (Minus Swim Team)20,998 25,500 28,000 Group Swim Lessons $12,681 $18,000 $20,000 Pool Rentals & Swim Camp $57,125 $67,125 $80,000 Total Number of Pool Memberships 343 319 350 Total $ Pool Activity including Membership Dues $180,029 $190,000 $210,000 The following charts illustrate some country club departmental workload indicators: Total Memberships: Village of North Palm Beach | Budget Book 2023 Page 348 Diverse workload of revenue generating programs for residents and non-residents at North Palm Beach Country Club: Resident Card Holder Jr. Golf Camps Jr. Tennis Academy Summer Pool Memberships Village of North Palm Beach | Budget Book 2023 Page 349 Expenditures Summary The Country Club can be divided into the following operations:  Administration & Grounds, Golf, Pool, Tennis and Food & Beverage.  The combined expense summary below is for illustrative purposes only.  Increases or decreases in total expenses are indicated on each division's individual expense summary. 7,314 ,880 $1,218,811 (19.99% vs. prior year) Country Club Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 2M 4M 6M 8M Village of North Palm Beach | Budget Book 2023 Page 350 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%Country Club Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (54.4%)Operating Expenses (54.4%) Operating Expenses (54.4%) Personnel Services (32.7%)Personnel Services (32.7%) Personnel Services (32.7%) Capital Outlay (6.9%)Capital Outlay (6.9%) Capital Outlay (6.9%) Debt Service (5.9%)Debt Service (5.9%) Debt Service (5.9%) Village of North Palm Beach | Budget Book 2023 Page 351 Budgeted and Historical Expenditures by Expense Type MillionsDebt Service Capital Outlay Personnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $2 $4 $6 $8 Village of North Palm Beach | Budget Book 2023 Page 352 Expense Objects Personnel Services $546,089 $977,836 $1,691,556 $2,043,420 $2,390,529 17% Total Personnel Services:$546,089 $977,836 $1,691,556 $2,043,420 $2,390,529 17% Operating Expenses Professional Services $1,225,889 $1,687,529 $1,893,773 $1,966,415 $2,089,399 6.3% Accounting and Auditing $6,100 $6,300 $7,300 $7,000 $7,000 0% Charge Card Fee Expense $25,357 $91,329 $150,199 $144,500 $156,386 8.2% Other $10,583 $7,600 $17,992 $116,500 $195,503 67.8% Travel and Per Diem $1,260 $407 $0 $4,100 $7,000 70.7% Communication Services $0 $771 $818 $850 $500 -41.2% Freight and Postage Services $793 $1,159 $1,938 $1,400 $1,850 32.1% Utility Services $215,095 $217,260 $303,083 $334,600 $354,700 6% Rentals & Leases $0 $0 $319 $500 $1,000 100% Insurance $27,035 $28,139 $21,748 $25,000 $25,000 0% Repairs & Maintenance $151,392 $142,121 $374,885 $206,650 $350,900 69.8% Printing and Binding $1,780 $1,571 $3,391 $3,000 $3,000 0% Promotional Activities $3,673 $12,677 $27,815 $41,750 $38,250 -8.4% Ofce Supplies $12,370 $11,443 $18,128 $18,100 $16,100 -11% Operating Supplies $228,707 $310,228 $423,626 $453,500 $633,680 39.7% Books, Publications, Subscriptions and Memberships $2,975 $4,048 $4,169 $8,600 $6,800 -20.9% Training $6,929 $1,890 $1,346 $10,195 $12,695 24.5% Program Expense $7,004 $23,688 $69,016 $76,300 $82,899 8.6% Total Operating Expenses:$1,926,942 $2,548,161 $3,319,543 $3,418,960 $3,982,662 16.5% Capital Outlay Buildings/Infrastructure $360,296 $0 $67,756 $180,000 $500,000 177.8% Machinery and Equipment $9,707 $36,661 $123,302 $20,000 $8,000 -60% Total Capital Outlay:$370,003 $36,661 $191,059 $200,000 $508,000 154% Debt Service Debt Service $430,850 $433,689 $433,689 $433,689 $433,689 0% Total Debt Service:$430,850 $433,689 $433,689 $433,689 $433,689 0% Total Expense Objects:$3,273,883 $3,996,348 $5,635,847 $6,096,069 $7,314,880 20% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 353 Club Administration & Grounds Administration is responsible for the accounting and auditing of the golf course, driving range, pro shop, pool, tennis and food & beverage day-to-day operations. Legal services associated with the Country Club Fund are included in the Administration section. The clubhouse & grounds maintenance is also the responsibility of the Village. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 354 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs, with the primary contributing factor being operating costs.  The FY23 budget includes: An 8% across-the-board wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel and negotiated increases for FPE-eligible employees as negotiated in their collective bargaining agreements; An operating expenditure increase in additional materials and supplies; An operating expenditure increase in utility costs for the Clubhouse; and An operating expenditure increase in some maintenance contracts for the Clubhouse. 1,042 ,982 $178,312 (20.62% vs. prior year) Club Administration & Grounds Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 1,000k 250k 500k 750k 1,250k Village of North Palm Beach | Budget Book 2023 Page 355 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%Country Club Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (61%)Operating Expenses (61%) Operating Expenses (61%) Personnel Services (39%)Personnel Services (39%) Personnel Services (39%) Village of North Palm Beach | Budget Book 2023 Page 356 Budgeted and Historical Expenditures by Expense Type MillionsPersonnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $1 $0.25 $0.5 $0.75 $1.25 Village of North Palm Beach | Budget Book 2023 Page 357 Expense Objects Personnel Services $71,167 $280,441 $357,251 $366,555 $406,303 10.8% Total Personnel Services:$71,167 $280,441 $357,251 $366,555 $406,303 10.8% Operating Expenses Professional Services $7,502 $155,199 $200,499 $211,915 $232,549 9.7% Accounting and Auditing $6,100 $6,300 $7,300 $7,000 $7,000 0% Other $1,319 $1,684 $1,471 $1,000 $1,000 0% Travel and Per Diem $0 $407 $2,100 $4,500 114.3% Communication Services $0 $771 $818 $500 $500 0% Freight and Postage Services $408 $1,097 $1,738 $1,000 $1,000 0% Utility Services $71,570 $107,587 $150,034 $173,700 $192,300 10.7% Insurance $27,035 $28,139 $21,748 $25,000 $25,000 0% Repairs & Maintenance $2,859 $63,847 $37,185 $47,000 $125,750 167.6% Printing and Binding $79 $0 $0 N/A Promotional Activities $0 $0 $4,901 $8,000 $9,000 12.5% Ofce Supplies $5,775 $6,185 $6,077 $3,600 $4,200 16.7% Operating Supplies $1,269 $6,367 $3,604 $13,800 $29,780 115.8% Books, Publications, Subscriptions and Memberships $0 $1,390 $1,390 $1,500 $1,600 6.7% Training $0 $1,025 $750 $2,000 $2,500 25% Total Operating Expenses:$123,915 $379,997 $437,516 $498,115 $636,679 27.8% Total Expense Objects:$195,082 $660,438 $794,767 $864,670 $1,042,982 20.6% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 358 Golf The Golf Operation can be divided into two divisions: Golf Shop and Maintenance. The Golf Shop’s functions include providing for tee times and retail sales for golf related items; starter and player assistance; cart & bag assistance; private lessons; and organization of leagues and tournaments. The Golf Course Maintenance Division of the Golf Operation has been outsourced to an outside contractor who is responsible for all grounds and turf maintenance, irrigation and all chemical applications. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 359 Expenditures Summary The increase in total expenses is a combination of personnel, operating and capital costs.  The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel and negotiated increases for FPE-eligible employees as negotiated in their collective bargaining agreements; An operating expenditure increase for the golf course maintenance contract; An operating expenditure increase for concrete repair;  An operating expenditure increase in materials & supplies for the department; An operating expenditure increase in credit card processing fees due to the high volume of credit card transactions; and A capital expenditure increase for the following golf capital projects: Pond Stabilization Wash Plant 4 ,269,078 $759,949 (21.66% vs. prior year) Golf Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 1M 2M 3M 4M 5M Village of North Palm Beach | Budget Book 2023 Page 360 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%Country Club Expenditures by Expense Type Budgeted Expenditures by Expense Type Operating Expenses (64.7%)Operating Expenses (64.7%) Operating Expenses (64.7%) Personnel Services (24.8%)Personnel Services (24.8%) Personnel Services (24.8%) Capital Outlay (10.5%)Capital Outlay (10.5%) Capital Outlay (10.5%) Village of North Palm Beach | Budget Book 2023 Page 361 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Personnel Services Operating Expenses FY2019FY2020FY2021FY2022FY2023$0 $1 $2 $3 $4 $5 Village of North Palm Beach | Budget Book 2023 Page 362 Expense Objects Personnel Services $474,922 $697,395 $740,275 $862,129 $1,056,728 22.6% Total Personnel Services:$474,922 $697,395 $740,275 $862,129 $1,056,728 22.6% Operating Expenses Professional Services $1,208,388 $1,502,330 $1,641,915 $1,705,000 $1,805,000 5.9% Charge Card Fee Expense $25,093 $91,329 $128,403 $125,000 $130,000 4% Other $118 $4,599 $1,918 $0 N/A Travel and Per Diem $1,260 $0 $2,000 $2,500 25% Freight and Postage Services $385 $62 $200 $200 $750 275% Utility Services $138,992 $109,673 $78,609 $82,500 $88,100 6.8% Repairs & Maintenance $148,533 $78,274 $302,929 $131,000 $191,000 45.8% Printing and Binding $1,701 $1,571 $3,391 $2,000 $2,000 0% Promotional Activities $3,673 $12,677 $18,282 $25,000 $20,500 -18% Ofce Supplies $6,595 $5,258 $5,665 $9,000 $8,000 -11.1% Operating Supplies $227,438 $303,861 $355,012 $334,300 $478,500 43.1% Books, Publications, Subscriptions and Memberships $2,975 $2,658 $2,739 $6,000 $4,000 -33.3% Training $6,929 $865 $7,000 $9,000 28.6% Program Expense $7,004 $23,688 $14,138 $18,000 $23,000 27.8% Total Operating Expenses:$1,779,084 $2,136,846 $2,553,202 $2,447,000 $2,762,350 12.9% Capital Outlay Buildings/Infrastructure $360,296 $0 $27,375 $180,000 $450,000 150% Machinery and Equipment $9,707 $36,661 $57,607 $20,000 $0 -100% Total Capital Outlay:$370,003 $36,661 $84,982 $200,000 $450,000 125% Total Expense Objects:$2,624,008 $2,870,903 $3,378,459 $3,509,129 $4,269,078 21.7% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 363 Tennis The tennis facilities are open seven (7) days-a-week featuring ten (10) HarTru lighted tennis courts. The tennis building offers a tennis shop with merchandise and racquet stringing, showers, a multi-purpose room and ofces. The shop staff assist with scheduling social play, group clinics, private lessons and registration for special events. There is a weekly schedule of daily activities and a monthly schedule of special events. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 364 Expenditures Summary The increase in total expenses is a combination of personnel, operating and capital costs.  The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel and negotiated increases for FPE-eligible employees as negotiated in their collective bargaining agreements; A personnel expenditure increase reecting the addition of one (1) Instructor; An operating expenditure increase in credit card processing fees due to the high volume of credit card transactions;  An operating expenditure increase in utility costs for the Tennis Center;  An operating expenditure increase in materials & supplies for the department; and A capital expenditure increase for the following tennis capital projects: Tennis Court Improvement Ice Machine 924 ,737 $110,198 (13.53% vs. prior year) Tennis Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 200k 400k 600k 800k 1,000k Village of North Palm Beach | Budget Book 2023 Page 365 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%Country Club Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (74.1%)Personnel Services (74.1%) Personnel Services (74.1%) Operating Expenses (19.7%)Operating Expenses (19.7%) Operating Expenses (19.7%) Capital Outlay (6.3%)Capital Outlay (6.3%) Capital Outlay (6.3%) Village of North Palm Beach | Budget Book 2023 Page 366 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Operating Expenses Personnel Services FY2021FY2022FY2023$0 $0.2 $0.4 $0.6 $0.8 $1 Village of North Palm Beach | Budget Book 2023 Page 367 Expense Objects Personnel Services $0 $0 $463,588 $638,389 $684,901 7.3% Total Personnel Services:$0 $0 $463,588 $638,389 $684,901 7.3% Operating Expenses Professional Services $0 $0 $45,591 $47,000 $49,350 5% Charge Card Fee Expense $0 $0 $18,004 $16,000 $21,886 36.8% Communication Services $0 $0 $350 $0 -100% Freight and Postage Services $0 $0 $200 $100 -50% Utility Services $0 $0 $19,659 $22,600 $22,000 -2.7% Rentals & Leases $0 $0 $319 $500 $1,000 100% Repairs & Maintenance $0 $0 $11,785 $19,150 $18,150 -5.2% Printing and Binding $0 $0 $1,000 $1,000 0% Promotional Activities $0 $0 $220 $750 $750 0% Ofce Supplies $0 $0 $5,826 $4,100 $2,500 -39% Operating Supplies $0 $0 $33,356 $58,150 $58,650 0.9% Books, Publications, Subscriptions and Memberships $0 $0 $40 $750 $850 13.3% Training $0 $0 $600 $600 0% Program Expense $0 $0 $1,579 $5,000 $5,000 0% Total Operating Expenses:$0 $0 $136,378 $176,150 $181,836 3.2% Capital Outlay Buildings/Infrastructure $0 $0 $40,381 $50,000 N/A Machinery and Equipment $0 $0 $11,106 $8,000 N/A Total Capital Outlay:$0 $0 $51,487 $0 $58,000 N/A Total Expense Objects:$0 $0 $651,453 $814,539 $924,737 13.5% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 368 Pool The pool facility is open six (6) days-a-week featuring an L-shaped Olympic size pool with six 50-meter lanes, six 25-yard lanes, deep diving well with (2) 1M and (1) 3M boards, interactive splash pad for children, locker room with showers and poolside snack bar. There is a daily and weekly schedule of activities to include NPB Swim Team, water aerobics, swim lessons, water polo, master swim and scuba training. Organizational Chart Village of North Palm Beach | Budget Book 2023 Page 369 Expenditures Summary The increase in total expenses is a combination of personnel and operating costs, with the primary contributing factor being personnel costs. The FY23 budget includes: An 8% across-the-board base wage increase for non-union personnel resulting from the implementation of the Comprehensive Compensation Study; An anticipated salary increase of approximately 4% from performance-based merit increases for non-union personnel; A personnel expenditure increase reecting the conversion of two (2) part-time positions to one (1) full-time position with benets;  An operating expenditure increase in credit card processing fees due to the high volume of credit card transactions; An operating expenditure increase for a maintenance project to repair/replace pool lights; and An operating expenditure increase in materials & supplies for the department. 450,392 $91,350 (25.44% vs. prior year) Pool Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k Village of North Palm Beach | Budget Book 2023 Page 370 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%Country Club Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (53.9%)Personnel Services (53.9%) Personnel Services (53.9%) Operating Expenses (46.1%)Operating Expenses (46.1%) Operating Expenses (46.1%) Village of North Palm Beach | Budget Book 2023 Page 371 Budgeted and Historical Expenditures by Expense Type MillionsCapital Outlay Operating Expenses Personnel Services FY2021FY2022FY2023$0 $0.1 $0.2 $0.3 $0.4 $0.5 Village of North Palm Beach | Budget Book 2023 Page 372 Expense Objects Personnel Services $0 $0 $130,442 $176,347 $242,598 37.6% Total Personnel Services:$0 $0 $130,442 $176,347 $242,598 37.6% Operating Expenses Professional Services $0 $0 $5,767 $2,500 $2,500 0% Charge Card Fee Expense $0 $0 $3,792 $3,500 $4,500 28.6% Other $0 $0 $943 $500 $500 0% Utility Services $0 $0 $54,781 $55,800 $52,300 -6.3% Repairs & Maintenance $0 $0 $22,985 $9,500 $16,000 68.4% Promotional Activities $0 $0 $4,412 $8,000 $8,000 0% Ofce Supplies $0 $0 $559 $1,400 $1,400 0% Operating Supplies $0 $0 $31,655 $47,250 $66,750 41.3% Books, Publications, Subscriptions and Memberships $0 $0 $350 $350 0% Training $0 $0 $596 $595 $595 0% Program Expense $0 $0 $53,300 $53,300 $54,899 3% Total Operating Expenses:$0 $0 $178,790 $182,695 $207,794 13.7% Capital Outlay Machinery and Equipment $0 $0 $54,589 $0 N/A Total Capital Outlay:$0 $0 $54,589 $0 N/A Total Expense Objects:$0 $0 $363,820 $359,042 $450,392 25.4% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 373 Food and Beverage The Food and Beverage operation is contracted to an outside vendor  (Farmer's Table NPB).  It is open seven (7) days a week, offering an early-morning snack shack, lunch, dinner and weekend brunch. Private events are held both inside and out, offering lavish wedding receptions in the Grand Ballroom or casual island-style parties outside near the pool and South Patio. Expenditures Summary The increase in operating costs is due to the increase in the property tax allocation.  20,000 $5,000 (33.33% vs. prior year) Food and Beverage Proposed and Historical Budget vs. Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 5k 10k 15k 20k 25k 30k 35k Village of North Palm Beach | Budget Book 2023 Page 374 Expenditures by Fund 2023 Expenditures by Fund 100%100% 100%Country Club Expenditures by Expense Type Budgeted Expenditures by Expense Type 100%100% 100%Operating Expenses Village of North Palm Beach | Budget Book 2023 Page 375 Budgeted and Historical Expenditures by Expense Type MillionsOperating Expenses FY2019FY2020FY2021FY2022FY2023$0 $0.005 $0.01 $0.015 $0.02 $0.025 $0.03 $0.035 Expense Objects Operating Expenses Professional Services $10,000 $30,000 $0 N/A Charge Card Fee Expense $264 $0 $0 N/A Other $9,147 $1,318 $13,659 $15,000 $20,000 33.3% Utility Services $4,533 $0 $0 N/A Total Operating Expenses:$23,943 $31,318 $13,659 $15,000 $20,000 33.3% Total Expense Objects:$23,943 $31,318 $13,659 $15,000 $20,000 33.3% Name FY2019 Actual: YTD FY2020 Actual: YTD FY2021 Actual: YTD FY2022 Budget: Adopted FY2023 Budgeted FY2022 Budget: Adopted vs. FY2023 Budgeted (% Change) Village of North Palm Beach | Budget Book 2023 Page 376 CAPITAL IMPROVEMENTS Village of North Palm Beach | Budget Book 2023 Page 377 Capital Improvement Plan Narrative INTRODUCTION Municipal government provides needed and desired services to the public and in order to provide these services, the Village must furnish and maintain capital facilities and equipment. This is accomplished through the use of a Capital Improvement Plan (CIP). The CIP is a ve-year projection of future improvements to existing facilities, the acquisition of land and buildings, construction of new facilities and major equipment purchases. This includes the regular replacement of equipment such as vehicles and computer hardware/software. The Village Council adopts the ve-year plan as a part of the annual budgeting process. The ve years of the CIP lists the capital projects that will be done and their estimated cost…funding requirements are identied, but are not authorized. The Village of North Palm Beach denes a “capital outlay” as the cost(s) associated with the acquisition of land, land improvements, buildings, building improvements, construction in progress, machinery and equipment, vehicles and infrastructure, and other tangible or intangible assets that are used in operations and that have an initial useful life extending beyond a single reporting period. Capital assets and infrastructure are capitalized and depreciated as outlined in the capitalization table below: Capitalization Threshold Table: Capitalize and Depreciate Land Capitalize only Land improvements $25,000 Building $50,000 Building Improvements $50,000 Construction in Progress Capitalize only Machinery & Equipment $5,000 Vehicle $5,000 Intangible Assets: Internally Generated Software $100,000 Purchased Software $25,000 Easements $5,000 Other Intangible Assets $100,000 Infrastructure $250,000 The plan places projects in priority order, and schedules the projects for funding and implementation. As presented, it is a ve-year forecast that allows the Village to plan ahead for its new capital and renewal and replacement needs. Programming capital requirements over time can promote better use of the Village’s nancial resources, reduce costs and assist in the coordination of public and private development. Careful management of its assets keeps the Village poised for exible and responsive strategic planning that allows the Village to proactively prepare the groundwork for capital projects, so when funding opportunities arise, a plan is ready to be implemented. By looking beyond year-to-year budgeting and projecting what, where, when and how capital investments should be made, capital planning enables the Village to maintain an effective level of service for the present and future population. THE CAPITAL IMPROVEMENT PLAN (CIP) The result of this continuing planning process is the CIP, which is the Village’s ve-year roadmap for creating, maintaining, and funding present and future capital requirements. The CIP serves as a planning instrument in conjunction with the Village Comprehensive Plan and the Village Council’s goals to identify needed capital projects and coordinate the nancing and timing of improvements in a way that maximizes the return to the Village of North Palm Beach | Budget Book 2023 Page 378 public. It provides a planned systematic approach to utilizing the Village's nancial resources in the most responsive and efcient manner to meet its service and facility needs. It serves as the “blueprint” for the future of the community and is a management and planning tool. The underlying strategy of the CIP is to plan for capital expenditures necessary for the safe and efcient provision of public services in accordance with Village policies and objectives adopted in the Village’s Comprehensive Plan. It involves conducting needs assessments and allowing for exibility to take advantage of opportunities for capital investment. Capital planning decisions are made based on an analysis of each project which includes: cost versus benets, capital renewal strategies, repair-versus-replacement costs and new service demands. A critical element of a balanced CIP is the provision of funds to both preserve or enhance existing facilities and provide new assets to respond to changing service needs. While the program serves as the long range plan, it is reviewed and revised annually in conjunction with the budget. Projects and their scopes are subject to change as the needs of the community become more dened and projects move closer to nal implementation. Priorities may be changed due to funding opportunities or circumstances that cause a more rapid deterioration of an asset. Projects may be revised for signicant costing variances. The adoption of the CIP is neither a commitment to a particular project nor a limitation to a particular cost. As a basic tool for scheduling anticipated capital projects, it is a key element in planning and controlling future capital nancing. When adopted, the CIP provides the framework for the Village’s management team and the Village Council with respect to investment planning, project planning and managing any debt. CIP REVIEW The Village Manager is responsible for reviewing capital project requests and providing recommendations to the Village Council. Each department submits requests for its capital funding requirements to the Village Manager. These requests could be for something as minor as the purchase of a piece of equipment for the complete rebuild/new installation of a piece of infrastructure. The Village Manager, along with the Finance Director and Department Head, conduct an in-depth analysis of the impact of the CIP on cash ow and nancial obligations, as well as the Village’s ability to nance, process, design and ultimately maintain projects. The scal impact of each individual project (including future maintenance and replacement costs) is also analyzed. The overall goal is to develop CIP recommendations that: Preserve the past, by investing in the continued upgrade of village assets and infrastructure; Protect the present with improvements to village facilities and infrastructure; Plan for the future. CIP CRITERIA & CATEGORIES The CIP is developed through input by professional staff, citizens of North Palm Beach, and elected Village ofcials. There are typically more proposals than can be funded in the ve-year CIP period, so the projects are evaluated and ranked in order of priority according to the following guidelines: a. Whether the proposed project is nancially feasible, in terms of its potential impact upon the village budget; b. Whether the project is needed to protect public health and safety, to fulll the Village’s legal commitment to provide facilities and services, or to preserve, achieve full use of, or increase the efciency of existing facilities; c. Whether the project represents a logical extension of facilities and services within a designated Village Planning Area; and d. Whether or not the proposed project is consistent with the plans of state agencies and the South Florida Water Management. Village of North Palm Beach | Budget Book 2023 Page 379 Further, the projects are broken down into the following categories: . The project is urgent and/or mandated, and must be completed quickly. The Village could face severe consequences if the project is delayed, possibly impacting the public health, safety, and welfare of the community, or having a signicant impact on the nancial well-being of the Village. The project must be initiated or nancial/opportunity losses will result. . The project is important and addressing it is necessary. The project affects safety, law enforcement, public health, welfare, economic base, and/or quality of life in the community. . The project would enhance the quality of life and would provide a benet to the community. Completion of the project would improve the community by providing cultural, recreational, and/or aesthetic effects. . The project would be an improvement for the community, but need not be completed within a ve-year CIP. Based on the criteria and category, the project is either included in the CIP or excluded. CIP POLICIES The Village will update the CIP annually and make every attempt to complete all capital improvements in accordance with the plan. The Village will coordinate the development of the CIP budget with the development of the operating budget to ensure future operating expenditures and revenues associated with new capital improvements will be projected and incorporated into the current and future operating budgets. The Village will maintain its physical assets at a level adequate to protect the Village’s capital investment and minimize future maintenance and replacement costs. In making or providing for capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds ve (5%) of the property tax base of the Village. For Fiscal Year 2023, this amounts to $148 million (tax base of $2.96 billion). The Village has no general obligation debt. CIP FINANCING/FUNDING ALTERNATIVES Capital improvements may be funded by a variety of means depending on the nature of the project, availability of funds, and the policies of Village Council. Financing decisions are made based on established Village policies and available nancing options directly related to project timing and choice of revenue sources. The funding methodology for the CIP is reliant upon available resources including regular operating funds, funds from grants and user fees, useful life of the improvement, and sharing the costs between current and future users. While some projects can be delayed until funds from existing revenues are available, others cannot. The Village explores all options such as ad valorem taxes, grants, developer contributions, user fees, bonds, loans, and undesignated reserves to fund improvements. The following nancing sources are available to fund the CIP: Ad Valorem Taxes: The Village does not use these funds as a debt security due largely to the required electoral approval (voter referendum) prior to issuance. Property taxes are directly linked to the assessed value of individual property, not to the consumption of specic goods and services. Non-Ad Valorem Revenues: These types of revenues can be pledged to support various types of bond issues. Such bonds are similar to general obligation bonds in that proceeds are often used for general government purposes and repayment is unrelated to the revenue generating capacity of the project being nanced. However, unlike general obligation bonds, non-ad valorem revenue bonds are payable solely from revenues derived from the pledged revenue (such as sales tax, local option fuel tax, and the guaranteed portion of municipal sharing). Non-Ad Valorem Assessments: These revenues are special assessments on the property tax bill for services or infrastructure that affect the property (not based on property value). User Fees and Charges: These revenues include a variety of license and permit fees, facility and program fees, and nes. They are rarely used as debt security for non-enterprise fund capital projects, but could be a source of direct funding for a small capital improvement. Enterprise Fund User Fees: These revenues are derived from self-supporting business enterprises which provide services in return for compensation. The enterprise revenue used to secure debt is commonly termed “net-revenue”, consisting of gross revenues less operating costs. Village of North Palm Beach | Budget Book 2023 Page 380 Note: A written, short-term promise to repay a specied amount of principal and interest on a certain date, payable from a dened source of anticipated revenue. Usually, notes mature in one year or less. Rarely used by the Village. Commercial Paper: Generally dened as short term, unsecured promissory notes issued by organizations of recognized credit quality, usually a bank. Rarely used by the Village. Grant: Contribution or gift of cash or other asset from another government to be used or expended for a specic purpose, activity or facility. Developer Contributions: Monies paid by developers in lieu of land dedications. These contributions are used for parks and recreational purposes. Infrastructure Surtax Proceeds: On November 8, 2016, PBC voters approved a one-cent sales surtax, raising the sales tax from 6 to 7% effective January 1, 2017. The use of surtax proceeds is restricted to, among other things, the nancing, planning and construction of infrastructure. The surtax sunsets on December 31, 2026. Capital Improvement Plan (CIP) Funds: Periodically, General Fund budgetary savings at scal year-end are transferred to the Village’s Capital Projects Fund as “CIP Funds”. These savings roll over from year to year and are utilized for funding the Five-Year Capital Improvement Plan (CIP); this process reduces the impact of the CIP on the Village’s Annual General Fund Budget and millage rate. Village Council approval is required for both the transfer and use of CIP Funds. Unassigned Fund Balance: Fund balance that has not been assigned to other funds and has not been restricted, committed or assigned to specic purposes within the general fund. Bond: An issuer ’s obligation to repay a principal amount on a certain date (maturity date) with interest at a stated rate. Bonds are distinguishable from notes in that notes mature in a much shorter time period. General Obligation Bonds: A bond secured by the full faith and credit of the Village’s ad valorem taxing power. These are not used by the Village due to the requirement for a voter referendum. Revenue Bonds: Bonds payable from a specic revenue source, not the full faith and credit of an issuer’s taxing power and require no electoral approval. Pledged revenues are often generated by the operating or project being nanced. The administrative ability to seek and utilize the best possible source, or combination of sources, from the various alternatives for nancing capital Improvements can maximize the Village’s Capital Improvement Plan, saving the cost of inefciencies, which occur from not adequately addressing capital needs. The future development, growth and general well-being of our citizens are directly related to an affordable and realistic Capital Improvement Plan. THE CIP SCHEDULE AND PROJECT LISTS The CIP includes a comprehensive listing of all projects contained in the Five-Year CIP. Projects included in the CIP were evaluated based on the criteria mentioned above. Application of these criteria ensures that each project recommended for Council consideration does indeed support the policy objectives of the Village’s long- term planning documents and identies a basis for scheduling and allocation of resources. The Fiscal Year 2023-2027 CIP recommends a total investment of $26.51 million in the Village of North Palm Beach’s capital facilities and equipment during a ve-year period. Village of North Palm Beach | Budget Book 2023 Page 381 Capital Improvements: Mul ti-year Plan The Capital Improvement Plan (CIP) is a ve-year projection of future improvements to existing facilities, the acquisition of land and buildings, construction of new facilities and major equipment purchases. This includes the regular replacement of equipment such as vehicles and computer hardware/software. The Village Council adopts the ve-year plan as a part of the annual budgeting process. The ve years of the CIP lists the capital projects that will be done and their estimated cost. Funding requirements are identied, but are not authorized.  Total Capital Requested 26,507,000 46 Capital Improvement Projects Total Funding Requested by Department Clubhouse Grounds Fire Rescue General Government Golf Library Parks and Recreation Police Pool Public Works Tennis 2023 2024 2025 2026 2027 $4,494,800.00 $9,704,800.00 $5,315,800.00 $5,228,800.00 $1,762,800.00 $0 $2.5M $5M $7.5M Village of North Palm Beach | Budget Book 2023 Page 382 The  capital projects identied in the Village's CIP don’t have a signicant impact on the Village’s operating budget. The majority of the projects are considered maintenance of infrastructure or equipment replacement or purchase. There may be operating efciencies or avoidance of future costs that result from the capital projects, but these impacts are not presently quantiable and are believed to be marginal. Total Funding Requested by Source Country Club General Revenues Grant Revenues Infrastructure Surtax Other Stormwater Utility 2023 2024 2025 2026 2027 $4,494,800.00 $9,704,800.00 $5,315,800.00 $5,228,800.00 $1,762,800.00 $0 $2.5M $5M $7.5M Capital Costs Breakdown Capital Costs 2023 2024 2025 2026 2027 $4,494,800.00 $9,704,800.00 $5,315,800.00 $5,228,800.00 $1,762,800.00 $0 $2.5M $5M $7.5M Village of North Palm Beach | Budget Book 2023 Page 383 Public Works Requests Itemized Requests for 2023-2028 Bridge Improvement - Prosperity Farms Road $200,000 Palm Beach County (PBC) is replacing the Prosperity Farms Road Bridge (Project Number: 2018800). The bridge has reached the end of its life cycle and needs to be replaced. The County is collaborating with the Village to include pedestrian and... Bridge Improvement - US1 $150,000 Collaboration with FDOT to include design elements that include decorative lighting, enhanced facilities for pedestrians and bicyclists, including benches, lighting and trash recepticles, and minor aesthetic improvements. The project will also... Bridge Replacement - Lighthouse Drive $3,500,000 Create design concepts to replace the Lighthouse Drive Bridge and introduce streetscape concepts throughout Lighthouse Drive in accordance with the goals of the Citizens' Master Plan (2016). The project includes the cost of engineering and... East Alley Wall Replacement $300,000 Replacement of the East Alley Wall. GO-4 Replacement $70,000 Replacement of one 2018 and one 2019 Demo Unit GO-4 collection vehicles. Library A/C Replacement $600,000 Replace the Library's A/C unit that cools the upstairs section of the building. Public Safety A/C Automation $120,000 Public Safety Building A/C Automation. Public Safety Building Air Handler Replacement $110,000 Replace (2) Air Handlers in the Public Safety Building. Public Safety Building Emergency Generator $400,000 Replacement of the Public Safety Building emergency generator. Public Works Complex Renovation Study $60,000 Analysis of options to reuse/redesign the existing public works facility as the complex is outdated and located immediately adjacent to a Single Family Residential neighborhood. Public Works Emergency Generator Replacement $28,000 Replacement emergency generator for the Pubic Works facility. Public Works Parking Lot Drainage & Wash Rack $175,000 The Public Works complex experiences severe ooding during rain events and the wash rack for the vehicles no longer functions. The project will include drainage improvements and a new wash rack. Seawall Replacement at Lakeside Park $900,000 Replacement of the Lakeside Park seawall Septic to Sewer $5,394,000 The area of Lorraine Court, Conroy Drive, Honey Road, Richard Road and Hinda Lane is currently on septic sewer. This project would convert the septic systems to a sanitary sewer system maintained by Seacoast Utility Authority. Village of North Palm Beach | Budget Book 2023 Page 384 Sidewalk Repair and Replacement $800,000 Ongoing Village sidewalk repairs -- saw cutting and removal/replacement -- to maintain pedestrian safety. Stormwater Repair and Replacement Program $2,500,000 Repair and replacement of the existing stormwater infrastructure, regrading swales and including water quality features. Stormwater repairs in 2022: Southwind Circle, Buoy Road, Eastwind Drive and Lakeside/Dory.   Village Hall Roof Replacement $250,000 Replacement of Village Hall roof. Village of NPB Country Club EOC Generator $500,000 This is a request to add a permanent generator at the Village's Country Club. The purpose of the generator is to allow operation of the Emergency Operations Center at the Country Club during emergency declarations.  Village Roads Asphalt Resurfacing $1,800,000 Pavement preservation improvements include the use of milling/paving, rehabilitation/replacement of decient roadways, and striping of streets and/or alleys on an annual basis. Total:$17,857,000 General Government Requests Itemized Requests for 2023-2028 License Plate Recognition (LPR) Cameras $30,000 Install LPR cameras at entrances to the neighborhood adjacent to Lakeside Park. Total:$30,000 Fire Rescue Requests Itemized Requests for 2023-2028 Fire Station Kitchen and Bathroom Remodel $100,000 Remodel the Fire Rescue kitchen to make it more user-friendly, including more cabinet and counter space, commercial sink, and updated oor tile, wall nish and appliances. Total:$100,000 Village of North Palm Beach | Budget Book 2023 Page 385 Police Requests Itemized Requests for 2023-2028 Patrol Equipment $60,000 Kinetic energy powered tool to force entry during high-risk operations with secured entry points. Police Radio Replacement $264,000 In preparation for future radio system replacement, the Municipal Public Safety Communications Consortium has projected the current system will require replacement in 3 to 5 years. Upon selection of the replacement system, it will require... Total:$324,000 Village of North Palm Beach | Budget Book 2023 Page 386 Parks and Recreation Requests Itemized Requests for 2023-2028 Anchorage Park Boat Ramp Renovation $105,000 This project will be the renovation of the existing boat ramp.  Anchorage Park Dry Storage $1,500,000 Renovation of the north side dry storage area at Anchorage Park. The new dry storage area will include an 8 ft fence, interior and exterior landscaping, security cameras and an electronic gate. The number of spaces will increase from 133 to 136.... Anchorage Park Pathway and Site Lighting $230,000 This is the renovation of the walking paths at Anchorage Park. This project will include the complete demolition of the existing path and construction of a new one. It will also include park amenities related to the path. Removal of the existing... Anchorage Park Sand Volleyball Court Renovation $60,000 Replacement of the existing light poles that are located in the middle of the two courts with four (4) new poles with LED lighting on the outside of the courts. Anchorage Park South Seawall and Dock Replacement $1,837,000 Based on feedback from engineers and contractors, the seawall has neared the end of it's lifespan and needs to be replaced. This project envisions replacement of the Southside seawall and marina docks.  Community Center Park Enhancement $250,000 Convert three of the baseball elds into multi-purpose elds and add permanent dugout covers. Replace benches and trash receptacles; and add a new picnic area with shade also trail lighting  Community Center Renovation $500,000 Renovation of the interior ofces, lobby, front entry and stage area of the Community Center building; replacement of tar and gravel roof; additional of a canopy and landscaping in the front entrance  Lakeside Park Basketball Court Renovation $55,000 Replacement of half court concrete on basketball court at Lakeside Park Lakeside Park Shoreline Stabilization and Restoration $185,000 Eroding shoreline will be enhanced and stabilized to prevent further damage and erosion. Native Florida southeastern salt tolerant coastal plants will be planted to provide additional stabilization to the berm area.  Osborne Park Enhancement $500,000 Renovate the playground, raquetball courts, baseball elds and court lighting. Add a water feature, shade covering, picnic tables and benches Total:$5,222,000 Village of North Palm Beach | Budget Book 2023 Page 387 Library Requests Itemized Requests for 2023-2028 Library Front Lobby Renovation $50,000 Work consists of renovating the planter under the front steps by altering its shape to include built-in seating. The scope includes new landscaping and additional seating on either side of the main entryway doors. Total:$50,000 Pool Requests Itemized Requests for 2023-2028 Inatable Obstacle Course $25,000 Purchase of an inatable obstacle course for use in the pool for community events and rental programming Submersible Swim Wall Dividers $89,000 Purchase and installation of swim wall system pool dividers to segment the country club swimming pool into multiple smaller areas in order to maximize pool space for a variety of aquatic activities. Total:$114,000 Tennis Requests Itemized Requests for 2023-2028 Tennis Court - New Construction $250,000 Install two (2) new HarTru tennis courts with conventional above-ground irrigation systems on empty lawn east of existing third battery. Installation includes site preparation with tree & stump removal, ll for elevation, slope and laser... Tennis Court Improvements $50,000 Resurface and laser grade four remaining Hartru tennis courts at North Palm Beach Country Club tennis facility. FRDAP project in FY22 completed six courts of ten court facility, this would mirror that project.  Remove and replace nets,... Tennis Court Lighting & Fence Replacement $350,000 This project would replace the existing court lights with LED sports lighting. The existing concrete poles may be used. The center poles are deteriorating and must be removed. The project also includes the replacement of all tennis fences... Total:$650,000 Village of North Palm Beach | Budget Book 2023 Page 388 Clubhouse Grounds Requests Itemized Requests for 2023-2028 Clubhouse Improvement $175,000 Renovate and refurnish the former Express Café area into a Clubhouse Reception lobby offering concierge/guest services.  Refurnish with reception desk, soft seating and personnel to assist with restaurant , golf, tennis and pool... Total:$175,000 Golf Requests Itemized Requests for 2023-2028 Driving Range Transformation $500,000 Transformation of the Driving Range to include grading, grassing and enhanced target areas. Golf Course Maintenance Staff Ofce Trailer $150,000 The details/scope of this project is still under review.  One option is to purchase a trailer, similar to a construction ofce trailer, for Golf Course Maintenance staff to conduct daily business.  Another possible option includes the... Golf Course Pond Beautication $200,000 Installation of littoral plants on the golf course pond banks to improve water quality and bank stabilization. Pond Stabilization $390,000 Stabilize the banks of the golf course ponds & tee box #5  in locations where structural integrity has been poor. Re-Design Chipping Area (Public)$45,000 Redesign Public chipping area Wash Plant - Environmental Center $700,000 Construction of a new wash plant. The project would include construction of a new building that will allow for proper temperature control and secure storage of fertilizers, herbicides and pesticides; replacement of fuel tanks and a proper water... Total:$1,985,000 Village of North Palm Beach | Budget Book 2023 Page 389 Capital Improvements: One-year Plan The rst year (2023) is the most active and important year of the CIP. A total of $4.49 million in funding for CIP projects is anticipated but only the projects for the Enterprise Funds (Country Club & Stormwater) have been appropriated in the Fiscal Year 2023 Annual Budget ($1.01 million). For the remaining items, separate Village Council actions will be brought forward to appropriate any anticipated funding during Fiscal Year 2023. Total Capital Requested 4 ,494 ,800 20 Capital Improvement Projects The anticipated FY 2023 capital projects don’t have a signicant impact on the Village’s operating budget. The majority of the projects are considered maintenance of infrastructure or equipment replacement or purchase.  There may be operating efciencies or avoidance of future costs that result from the capital projects, but these impacts are not presently quantiable and are believed to be marginal. Total Funding Requested by Department TOTAL $4,494,800.00 Fire Rescue (2%)$100,000.00 General Government (1%)$30,000.00 Golf (10%)$450,000.00 Parks and Recreation (23%)$1,032,000.00 Police (3%)$112,800.00 Public Works (61%)$2,720,000.00 Tennis (1%)$50,000.00 Total Funding Requested by Source TOTAL $4,494,800.00 Country Club (10%)$450,000.00 General Revenues (33%)$1,468,800.00 Grant Revenues (17%)$784,000.00 Infrastructure Surtax (29%)$1,292,000.00 Stormwater Utility (11%)$500,000.00 Village of North Palm Beach | Budget Book 2023 Page 390 Public Works Requests Itemized Requests for 2023 Bridge Improvement - US1 $150,000 Collaboration with FDOT to include design elements that include decorative lighting, enhanced facilities for pedestrians and bicyclists, including benches, lighting and trash recepticles, and minor aesthetic improvements. The project will also... Bridge Replacement - Lighthouse Drive $300,000 Create design concepts to replace the Lighthouse Drive Bridge and introduce streetscape concepts throughout Lighthouse Drive in accordance with the goals of the Citizens' Master Plan (2016). The project includes the cost of engineering and... Library A/C Replacement $600,000 Replace the Library's A/C unit that cools the upstairs section of the building. Public Safety Building Air Handler Replacement $110,000 Replace (2) Air Handlers in the Public Safety Building. Public Safety Building Emergency Generator $400,000 Replacement of the Public Safety Building emergency generator. Public Works Complex Renovation Study $60,000 Analysis of options to reuse/redesign the existing public works facility as the complex is outdated and located immediately adjacent to a Single Family Residential neighborhood. Sidewalk Repair and Replacement $200,000 Ongoing Village sidewalk repairs -- saw cutting and removal/replacement -- to maintain pedestrian safety. Stormwater Repair and Replacement Program $500,000 Repair and replacement of the existing stormwater infrastructure, regrading swales and including water quality features. Stormwater repairs in 2022: Southwind Circle, Buoy Road, Eastwind Drive and Lakeside/Dory.   Village Roads Asphalt Resurfacing $400,000 Pavement preservation improvements include the use of milling/paving, rehabilitation/replacement of decient roadways, and striping of streets and/or alleys on an annual basis. Total:$2,720,000 General Government Requests Itemized Requests for 2023 License Plate Recognition (LPR) Cameras $30,000 Install LPR cameras at entrances to the neighborhood adjacent to Lakeside Park. Total:$30,000 Village of North Palm Beach | Budget Book 2023 Page 391 Fire Rescue Requests Itemized Requests for 2023 Fire Station Kitchen and Bathroom Remodel $100,000 Remodel the Fire Rescue kitchen to make it more user-friendly, including more cabinet and counter space, commercial sink, and updated oor tile, wall nish and appliances. Total:$100,000 Police Requests Itemized Requests for 2023 Patrol Equipment $60,000 Kinetic energy powered tool to force entry during high-risk operations with secured entry points. Police Radio Replacement $52,800 In preparation for future radio system replacement, the Municipal Public Safety Communications Consortium has projected the current system will require replacement in 3 to 5 years. Upon selection of the replacement system, it will require... Total:$112,800 Parks and Recreation Requests Itemized Requests for 2023 Anchorage Park Boat Ramp Renovation $105,000 This project will be the renovation of the existing boat ramp.  Anchorage Park Dry Storage $560,000 Renovation of the north side dry storage area at Anchorage Park. The new dry storage area will include an 8 ft fence, interior and exterior landscaping, security cameras and an electronic gate. The number of spaces will increase from 133 to 136.... Anchorage Park Pathway and Site Lighting $230,000 This is the renovation of the walking paths at Anchorage Park. This project will include the complete demolition of the existing path and construction of a new one. It will also include park amenities related to the path. Removal of the existing... Anchorage Park South Seawall and Dock Replacement $137,000 Based on feedback from engineers and contractors, the seawall has neared the end of it's lifespan and needs to be replaced. This project envisions replacement of the Southside seawall and marina docks.  Total:$1,032,000 Village of North Palm Beach | Budget Book 2023 Page 392 Tennis Requests Itemized Requests for 2023 Tennis Court Improvements $50,000 Resurface and laser grade four remaining Hartru tennis courts at North Palm Beach Country Club tennis facility. FRDAP project in FY22 completed six courts of ten court facility, this would mirror that project.  Remove and replace nets,... Total:$50,000 Golf Requests Itemized Requests for 2023 Pond Stabilization $240,000 Stabilize the banks of the golf course ponds & tee box #5  in locations where structural integrity has been poor. Wash Plant - Environmental Center $210,000 Construction of a new wash plant. The project would include construction of a new building that will allow for proper temperature control and secure storage of fertilizers, herbicides and pesticides; replacement of fuel tanks and a proper water... Total:$450,000 Village of North Palm Beach | Budget Book 2023 Page 393 CIP - Impact on Operating Budget As shown in the tables below, the anticipated FY 2023 capital projects don’t have a signicant impact on the Village’s operating budget. The majority of the projects are considered maintenance of infrastructure or equipment replacement or purchase. Category Project Description Estimated Cost Operating Budget Impact Equipment Public Safety Building Emergency Generator Replacement of existing generator $400,000 No operating impact. Replacement of existing equipment. Equipment Police Patrol Equipment  Kinetic energy powered tool $60,000 No operating impact.  Equipment Police Radio Replacement Replacement of existing radio equipment $52,800 No operating impact. Replacement of existing equipment. Equipment License Plate Recognition (LPR) Cameras LPR Cameras at Lakeside Park $30,000 No operating impact.  Improvement Fire Kitchen & Bathroom Remodel Remodel Fire Rescue Kitchen and Bathroom $100,000 Minimal impact. This project will require staff time to develop specs, prepare plans and bid documents, and monitor progress of the project. Improvement Public Safety Building Air Handler Replacement Public Safety Building A/C air handler replacement $110,000 No operating impact.  Replacement of existing equipment. Improvement Library A/C Replacement Replace unit that cools the upstairs section of the Library $600,000 There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Village of North Palm Beach | Budget Book 2023 Page 394 CIP - Impact on the Operating Budget Category Project Description Estimated Cost Operating Budget Impact Improvement Public Works Complex Renovation Analysis of options to reuse/redesign the existing public works facility as the complex is outdated and located immediately to a single-family residential neighborhood $60,000 There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Improvement Tennis Court Improvements Resurface and laser grade four Hartru tennis courts $50,000 There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Improvement Country Club Pond Stabilization Stabilize the banks of the golf course ponds in locations where structural integrity has been poor $240,000 There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Improvement Country Club Wash Plant Construction of a new wash plant $210,000 There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Improvement Anchorage Boat Ramp Renovation Renovation of existing boat ramp $105,000 There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Improvement Anchorage Park Dry Storage Renovation of the north side dry storage area at Anchorage Park $560,000 No signicant impact. These improvements are working towards the goal to update and upgrade the village's infrastructure.There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Village of North Palm Beach | Budget Book 2023 Page 395 CIP - Impact on the Operating Budget Category Project Description Estimated Cost Operating Budget Impact Improvement Anchorage Park Pathway & Site Lighting Renovation of the walking paths at Anchorage Park $230,000 There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Improvement Anchorage Park South Seawall and Dock Replacement Replacement of the southside seawall and marina docks $137,000 Minimal operating impact because this is just the planning and engineering cost for the project.  Construction will not occur until funding source(s) are secured. Improvement Asphalt Resurfacing Milling and paving of streets on an annual basis; pavement preservation strategies $400,000 Program to maintain the existing streets, including milling and overlay projects. Maintenance of the roadways will reduce time and materials utilized to make pavement repairs. There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Improvement Sidewalk Repairs Village sidewalk repairs (saw cutting and removal/replacement) $200,000 Minimal operating impact because this is already part of the ongoing maintenance program. The primary goal is to increase pedestrian safety by reducing and eliminating trip and fall incidents. There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Improvement Bridge Replacement  (Lighthouse Drive) Create design concepts to replace the Lighthouse Drive Bridge  $300,000 There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Village of North Palm Beach | Budget Book 2023 Page 396 CIP - Impact on the Operating Budget Category Project Description Estimated Cost Operating Budget Impact Improvement Bridge Improvement (US1) Collaboration with FDOT to include design elements that include decorative lighting, enhanced facilities for pedestrians and bicyclists and minor aesthetic improvements. The project will also include providing a textured crosswalk on the north side of the US1/Northlake Blvd intersection. $150,000 No signicant impact. Construction costs represent payment to FDOT to construct Village desired Master Plan elements as a part of the bridge construction. Improvement Stormwater Repair & Replacement Repair and replacement of the existing stormwater infrastructure, regrading swales and including water quality features $500,000 There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Total $4,494,800 Village of North Palm Beach | Budget Book 2023 Page 397 DEBT Village of North Palm Beach | Budget Book 2023 Page 398 Debt Overview The Village has limited its borrowing to prudent levels that are able to be covered through existing revenue and cash ow projections. The Village utilizes debt nancing on large expenditures for capital projects. When establishing debt, there are a number of factors to be considered in the process. These factors include: the long-term needs of the Village the amount of resources available to repay the debt There are a few ways for the Village to achieve debt nancing. The Council considers the asset’s useful life and current economic conditions to determine the appropriate nancing instrument. Some nancing options available to the Village include: bank loan lease agreements (capital lease or operating lease) inter-fund loan issue special revenue bonds (pledged by a specic revenue source and limited by available revenue) issue general obligation bonds (require voter referendum approval) The Village Charter and the Constitution of the State of Florida do not provide for a legal debt limit. However, in regards to capital improvements, the Village has adopted a policy to limit general obligation debt (debt pledging payment from ad valorem taxes which must be approved by referendum) to an amount that does not exceed ve (5%) percent of the property tax base of the Village. For Fiscal Year 2022-2023, this would amount to $148 million (tax base of $2.96 billion) in available general obligation debt. The Village has no outstanding General Obligation debt. Outstanding Debt The Village has two loan obligations and an inter-fund loan outstanding. In addition, The Village has entered into capital lease agreements for the purpose of nancing the purchase of vehicles. A brief description of each outstanding debt instrument and its annual debt service requirement to maturity is listed below: General Fund: The General Fund has one loan obligation and capital lease agreements for nancing the purchase of vehicles. Bank Loan: In March 2017, a $15 million loan was secured to nance the cost of constructing and equipping a new country club clubhouse. The loan has a fteen (15) year term. The transaction consists of two loans: (1) one tax-exempt loan in an amount not to exceed $8.9 million with an interest rate of 3.19% and a maturity date of June 1, 2032; and (2) one taxable loan in an amount not to exceed $6.1 million with an interest rate of 3.78% and a maturity date of June 1, 2025. The tax-exempt loan is pre-payable without penalty after June 1, 2025. Also, the loan requires that the debt shall be repayable from legally available non-ad valorem revenues. Annual debt service requirements to maturity are as follows: Year Ending Principal Interest Total 2023 935,000 359,981 1,294,981 2024-2028 5,190,000 1,278,397 6,468,397 2029-2032 4,790,000 388,064 5,178,064 Total $10,915,000 $2,026,442 $12,941,442 Village of North Palm Beach | Budget Book 2023 Page 399 Capital Lease: In Fiscal Year 2023, a total of $600,000 has been budgeted in the General Fund as the estimated lease payment for its lease programs. Existing Lease Agreements Annual debt service requirements to maturity for the existing lease agreements are as follows: Year Ending Principal Interest Total 2023 $487,411 $93,077 $580,488 2024 526,211 73,372 599,583 2025 539,239 60,344 599,583 2026 477,540 47,015 524,554 2027 626,792 35,267 662,059 2028 253,097 17,907 271,004 2029 214,186 12,566 226,751 2030 219,180 7,571 226,751 2031 109,337 2,460 111,797 Total $3,452,993 $349,578 $3,802,571 Additional Vehicle Lease Agreements (FY 2023): In Fiscal Year 2023, The Village plans to enter into capital lease programs for the replacement of the following vehicles: · One (1) Recreation Bus; and · Three (3) Police vehicles The details of the Fiscal Year 2023 leases are not yet available.  Country Club: The Country Club (Proprietary Fund) has two loan obligations: one bank loan and one inter-fund loan. Bank Loan: This loan was to nance certain expenditures relating to the municipal golf course and country club. Country Club revenues secure the loan. Annual debt service requirements to maturity are as follows: Year Ending Principal Interest Total 2023 $378,185 $19,974 $398,159 2024 195,369 4,074 199,443 Total $573,554 $24,048 $597,602 Inter-Fund Loan: The General Fund advanced $1.7 million to the Country Club to provide funds for the renovation of the Golf Course. The Country Club Fund will start paying back the loan in the scal year ending September 30, 2025, which is after the existing bank loan is paid off. Village of North Palm Beach | Budget Book 2023 Page 400 APPENDIX Village of North Palm Beach | Budget Book 2023 Page 401 CLUBHOUSE GROUNDS REQUESTS Village of North Palm Beach | Budget Book 2023 Page 402 Clubhouse Improvement Overview Request Owner Beth Davis, General Manager Department Clubhouse Grounds Type Capital Improvement Description Renovate and refurnish the former Express Café area into a Clubhouse Reception lobby offering concierge/guest services.  Refurnish with reception desk, soft seating and personnel to assist with restaurant , golf, tennis and pool reservations, as well as, provide Club and Village amenity information. A professional reception area is used to service our guests while promoting Club and area events and NPBCC membership.  Future Clubhouse improvements: move the restaurant ofce to the Oakes conference room and place all CC Administration staff, GM, Exec Assistant and Club Accountant into these administrative ofces, eliminating restaurant storage and restaurant staff access to create a true and clean administrative ofce environment. Images CIP Clubhouse Improvements Club Admin Ofce Entrance NPBCC Porte Cochere Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan Quality of life providing unsurpassed amenities and programming Need, Justication, Benets The Club needs a welcome/reception lobby to welcome residents, members & guests, as well as, provide services and information about the Club, Restaurant and Village amenities offered. Currently, no reception/lobby "entrance" for our patrons exists. The majority wander around looking for our restaurants, golf shop, tennis, bathrooms, etc.  The benet of having a reception lobby provides a central location to welcome our guests while providing them with an exceptional Club and NPB Village experience.   Village of North Palm Beach | Budget Book 2023 Page 403 Comments Traditionally, all clubs/hotels/resorts/restaurants have a lobby entrance to get information, make reservations, etc.  Remove the restaurant personnel and their out-front storage area that is visible to the patrons passing by the administrative ofce. Operating Impact No signicant impact. These improvements are working towards the goal of updating and upgrading the Village infrastructure. There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Grant Information No grant Village of North Palm Beach | Budget Book 2023 Page 404 Capital Cost Breakdown Capital Cost FY2024 Total Construction $175,000 $175,000 Total $175,000 $175,000 Capital Cost Total Budget (all years) $175K Project Total $175K Capital Cost by Year Construction 2024 $175,000.00 $0 $50K $100K $150K Capital Cost for Budgeted Years TOTAL $175,000.00 Construction (100%)$175,000.00 Village of North Palm Beach | Budget Book 2023 Page 405 Funding Sources Breakdown Funding Sources FY2024 Total Country Club $175,000 $175,000 Total $175,000 $175,000 Funding Sources Total Budget (all years) $175K Project Total $175K Funding Sources by Year Country Club 2024 $175,000.00 $0 $50K $100K $150K Funding Sources for Budgeted Years TOTAL $175,000.00 Country Club (100%)$175,000.00 Village of North Palm Beach | Budget Book 2023 Page 406 FIRE RESCUE REQUESTS Village of North Palm Beach | Budget Book 2023 Page 407 Fire Station Kitchen and Bathroom Remodel Overview Request Owner JD Armstrong, Fire Chief Department Fire Rescue Type Capital Improvement Description Remodel the Fire Rescue kitchen to make it more user-friendly, including more cabinet and counter space, commercial sink, and updated oor tile, wall nish and appliances. Images Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan Providing an updated kitchen enhances the day-to-day Fire Rescue operations and also creates a more useable space during times of disaster. Need, Justication, Benets The current kitchen and bathrooms are original to the building, having been completed in 1999. These spaces were designed for a smaller daily user count and use during disasters was not factored. Cabinet and counter space are inadequate to serve the present use. All appliances, with the exception of the dishwasher, are original. The oor tile is cracked in places and the cabinets are in disrepair. This remodel will enhance operations and boost employee morale. Operating Impact Update and remodel the existing kitchen. No additional ongoing costs are associated with this project.   Village of North Palm Beach | Budget Book 2023 Page 408 Capital Cost Breakdown Capital Cost FY2023 Total Construction $100,000 $100,000 Total $100,000 $100,000 Capital Cost FY2023 Budget $100,000 Total Budget (all years) $100K Project Total $100K Capital Cost by Year Construction 2023 $100,000.00 $0 $25K $50K $75K $100K Capital Cost for Budgeted Years TOTAL $100,000.00 Construction (100%)$100,000.00 Village of North Palm Beach | Budget Book 2023 Page 409 Funding Sources Breakdown Funding Sources FY2023 Total General Revenues $100,000 $100,000 Total $100,000 $100,000 Funding Sources FY2023 Budget $100,000 Total Budget (all years) $100K Project Total $100K Funding Sources by Year General Revenues 2023 $100,000.00 $0 $25K $50K $75K $100K Funding Sources for Budgeted Years TOTAL $100,000.00 General Revenues (100%)$100,000.00 Village of North Palm Beach | Budget Book 2023 Page 410 GENERAL GOVERNMENT REQUESTS Village of North Palm Beach | Budget Book 2023 Page 411 License Plate Recognition (LPR) Cameras Overview Request Owner Michael Applegate, Director of Information Technology Department General Government Type Capital Equipment Description Install LPR cameras at entrances to the neighborhood adjacent to Lakeside Park. Images Location & Area Map Project Photo Details New Purchase or Replacement or Upgrade New Useful Life 5 Strategic Result People and Organizational Performance Link to Strategic Plan To provide a high level of service to our residents, our employees must be supplied with the correct tools to streamline their job duties. Need, Justication, Benets The LPR initiative began several years ago, creating a perimeter of surveillance around the village. The initiative has been readjusted to add camera systems to interior neighborhoods as needed. Adding cameras to the Lakeside Park area will provide data of any and all vehicle trafc in the area. Operating Impact Operating impact includes annual maintenance costs. System will be evaluated to determine if we can maintain it in-house. Village of North Palm Beach | Budget Book 2023 Page 412 Capital Cost Breakdown Capital Cost FY2023 Total Equipment $30,000 $30,000 Total $30,000 $30,000 Capital Cost FY2023 Budget $30,000 Total Budget (all years) $30K Project Total $30K Capital Cost by Year Equipment 2023 $30,000.00 $0 $8K $16K $24K Capital Cost for Budgeted Years TOTAL $30,000.00 Equipment (100%)$30,000.00 Village of North Palm Beach | Budget Book 2023 Page 413 Funding Sources Breakdown Funding Sources FY2023 Total General Revenues $30,000 $30,000 Total $30,000 $30,000 Funding Sources FY2023 Budget $30,000 Total Budget (all years) $30K Project Total $30K Funding Sources by Year General Revenues 2023 $30,000.00 $0 $8K $16K $24K Funding Sources for Budgeted Years TOTAL $30,000.00 General Revenues (100%)$30,000.00 Village of North Palm Beach | Budget Book 2023 Page 414 GOLF REQUESTS Village of North Palm Beach | Budget Book 2023 Page 415 Driving Range Transformation Overview Request Owner Beth Davis, General Manager Department Golf Type Capital Improvement Description Transformation of the Driving Range to include grading, grassing and enhanced target areas. Images NPBCC Driving Range Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan Beautication and Quality of Life Maintaining and improving Village aesthetics and our standards of services delivered Need, Justication, Benets This project to enhance the driving range infrastructure will upgrade the current amenities, driving additional resident/guest satisfaction and revenues. Comments Plan to be determined Village of North Palm Beach | Budget Book 2023 Page 416 Operating Impact No signicant impact.  These improvements are working towards the goal of updating and upgrading the village's infrastructure.  There is a possibility of increased range revenues as a result of this transformation. Grant Information none Capital Cost Breakdown Capital Cost FY2027 Total Construction $500,000 $500,000 Total $500,000 $500,000 Capital Cost Total Budget (all years) $500K Project Total $500K Capital Cost by Year Construction 2027 $500,000.00 $0 $120K $240K $360K $480K Capital Cost for Budgeted Years TOTAL $500,000.00 Construction (100%)$500,000.00 Village of North Palm Beach | Budget Book 2023 Page 417 Funding Sources Breakdown Funding Sources FY2027 Total Country Club $500,000 $500,000 Total $500,000 $500,000 Funding Sources Total Budget (all years) $500K Project Total $500K Funding Sources by Year Country Club 2027 $500,000.00 $0 $120K $240K $360K $480K Funding Sources for Budgeted Years TOTAL $500,000.00 Country Club (100%)$500,000.00 Village of North Palm Beach | Budget Book 2023 Page 418 Golf Course Maintenance Staff Ofce Trailer Overview Request Owner Beth Davis, General Manager Department Golf Type Capital Improvement Description The details/scope of this project is still under review.  One option is to purchase a trailer, similar to a construction ofce trailer, for Golf Course Maintenance staff to conduct daily business.  Another possible option includes the build-out of the current Golf Course Maintenance Building to provide a more efcient ofce and staff area, as well as making more storage areas for Cubhouse equipment. Details New Purchase or Replacement or Repair Other Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan No details at this time Need, Justication, Benets Options are still under review for Golf Course Maintenance staff to conduct daily business as well as making more storage areas for Cubhouse equipment. Operating Impact There may be operating efciencies or avoidance of future costs that result from this project, but these impacts are not yet presently quantiable and are believed to be marginal. Grant Information none Village of North Palm Beach | Budget Book 2023 Page 419 Capital Cost Breakdown Capital Cost FY2025 Total Construction $150,000 $150,000 Total $150,000 $150,000 Capital Cost Total Budget (all years) $150K Project Total $150K Capital Cost by Year Construction 2025 $150,000.00 $0 $40K $80K $120K Capital Cost for Budgeted Years TOTAL $150,000.00 Construction (100%)$150,000.00 Village of North Palm Beach | Budget Book 2023 Page 420 Funding Sources Breakdown Funding Sources FY2025 Total Country Club $150,000 $150,000 Total $150,000 $150,000 Funding Sources Total Budget (all years) $150K Project Total $150K Funding Sources by Year Country Club 2025 $150,000.00 $0 $40K $80K $120K Funding Sources for Budgeted Years TOTAL $150,000.00 Country Club (100%)$150,000.00 Village of North Palm Beach | Budget Book 2023 Page 421 Golf Course Pond Beautication Overview Request Owner Beth Davis, General Manager Department Golf Type Capital Improvement Description Installation of littoral plants on the golf course pond banks to improve water quality and bank stabilization. Images CIP Pond Beautication CIP Pond Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 5 Strategic Result Quality of Life Link to Strategic Plan Provides for safe, clean infrastructure. Need, Justication, Benets A littoral plant can be dened as any aquatic plant along a lake shoreline. Littoral zones provide a key habitat for wading birds, sh and other aquatic invertebrate to forage or nd refuge in. Water quality has been a major issue in South Florida and littorals act as a lter marsh to improve water quality and prevent algae growth. The aquatic plants also help stabilize shorelines, which can prevent dangerous erosion problems. Finally, the plants can provide an aesthertically pleasing view with its array of owers ranging in colors and natural beauty. Comments The program will start with holes #10 / #15 and Holes #13 / #14 and Hole #8. These locations already have some form of littoral shelve. Village of North Palm Beach | Budget Book 2023 Page 422 Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Grant Information Sec 319 Grant (60/40); This project is primarily grant funded. The Village will appropriate any grant matching requirements upon notication of grant approval. If the targeted grant isn't awarded, the Village will need to either suspend the project or seek alternate funding sources. Capital Cost Breakdown Capital Cost FY2024 Total Construction $200,000 $200,000 Total $200,000 $200,000 Capital Cost Total Budget (all years) $200K Project Total $200K Capital Cost by Year Construction 2024 $200,000.00 $0 $50K $100K $150K $200K Capital Cost for Budgeted Years TOTAL $200,000.00 Construction (100%)$200,000.00 Village of North Palm Beach | Budget Book 2023 Page 423 Funding Sources Breakdown Funding Sources FY2024 Total Country Club $80,000 $80,000 Grant Revenues $120,000 $120,000 Total $200,000 $200,000 Funding Sources Total Budget (all years) $200K Project Total $200K Funding Sources by Year Country Club Grant Revenues 2024 $200,000.00 $0 $50K $100K $150K $200K Funding Sources for Budgeted Years TOTAL $200,000.00 Country Club (40%)$80,000.00 Grant Revenues (60%)$120,000.00 Village of North Palm Beach | Budget Book 2023 Page 424 Pond Stabilization Overview Request Owner Beth Davis, General Manager Department Golf Type Capital Improvement Description Stabilize the banks of the golf course ponds & tee box #5  in locations where structural integrity has been poor. Images CIP Pond CIP Pond Stabilization Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 5 Strategic Result Quality of Life Link to Strategic Plan This infrastructure enhancement will reduce the amount and expense of emergency repairs. Emergency repairs divert human and nancial resources from other course maintenance priorities. Additionally, the diversion of resources as well as the degradation of the golf experience impacts the organizations' ability to deliver efcient and valued services. Need, Justication, Benets The project will protect the pond banks and tee box #5 from erosion. Latitude grass has a weak root system and some pond banks are suffering from erosion as a result. This project would stabilize approximately 5,000 linear feet of pond banks. Bank stabilization will assist in the reduction of emergency repairs and maintenance costs and provide golfers with an enhanced golf experience. Comments Stabilization methods (multiple companies) and structures that will provide long term results (stability) are being evaluated,while also creating a schedule to prioritize high impact areas. Village of North Palm Beach | Budget Book 2023 Page 425 Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Grant Information None Capital Cost Breakdown Capital Cost FY2023 FY2024 FY2025 Total Construction $240,000 $75,000 $75,000 $390,000 Total $240,000 $75,000 $75,000 $390,000 Capital Cost FY2023 Budget $240,000 Total Budget (all years) $390K Project Total $390K Capital Cost by Year Construction 2023 2024 2025 $240,000.00 $75,000.00 $75,000.00 $0 $60K $120K $180K $240K Capital Cost for Budgeted Years TOTAL $390,000.00 Construction (100%)$390,000.00 Village of North Palm Beach | Budget Book 2023 Page 426 Funding Sources Breakdown Funding Sources FY2023 FY2024 FY2025 Total Country Club $240,000 $75,000 $75,000 $390,000 Total $240,000 $75,000 $75,000 $390,000 Funding Sources FY2023 Budget $240,000 Total Budget (all years) $390K Project Total $390K Funding Sources by Year Country Club 2023 2024 2025 $240,000.00 $75,000.00 $75,000.00 $0 $60K $120K $180K $240K Funding Sources for Budgeted Years TOTAL $390,000.00 Country Club (100%)$390,000.00 Village of North Palm Beach | Budget Book 2023 Page 427 Re-Design Chipping Area (Public) Overview Request Owner Beth Davis, General Manager Department Golf Type Capital Improvement Description Redesign Public chipping area Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 7 Strategic Result Quality of Life Link to Strategic Plan Plans TBD, no details at this time. Need, Justication, Benets TBD Comments Improve chipping area for the public Operating Impact This improvement is working towards the goal of updating and upgrading the village's infrastructure.  There may be operating efciencies or avoidance of future costs that result from this improvement, but these impacts are not presently quantiable and are believed to be marginal. Grant Information None Village of North Palm Beach | Budget Book 2023 Page 428 Capital Cost Breakdown Capital Cost FY2026 Total Construction $45,000 $45,000 Total $45,000 $45,000 Capital Cost Total Budget (all years) $45K Project Total $45K Capital Cost by Year Construction 2026 $45,000.00 $0 $12K $24K $36K Capital Cost for Budgeted Years TOTAL $45,000.00 Construction (100%)$45,000.00 Village of North Palm Beach | Budget Book 2023 Page 429 Funding Sources Breakdown Funding Sources FY2026 Total Country Club $45,000 $45,000 Total $45,000 $45,000 Funding Sources Total Budget (all years) $45K Project Total $45K Funding Sources by Year Country Club 2026 $45,000.00 $0 $12K $24K $36K Funding Sources for Budgeted Years TOTAL $45,000.00 Country Club (100%)$45,000.00 Village of North Palm Beach | Budget Book 2023 Page 430 Wash Plant - Environmental Center Overview Request Owner Beth Davis, General Manager Department Golf Type Capital Improvement Description Construction of a new wash plant. The project would include construction of a new building that will allow for proper temperature control and secure storage of fertilizers, herbicides and pesticides; replacement of fuel tanks and a proper water washing system. Images CIP Wash Plant Project CIP GCM Building Details New Purchase or Replacement or Repair New Construction Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan Abandoning the existing facilities in favor of the construction of a new building that will allow staff to appropriately address the envirnomental issues generated by a golf course will improve the safety for staff and visitors and provide for clean, safe infrastructure. Need, Justication, Benets The existing facility is non-compliant and must be replaced with systems that meet modern standards. Comments The anticipated improvements have a life expectancy of 30 years and would allow the Village to meet regulatory standards. Village of North Palm Beach | Budget Book 2023 Page 431 Operating Impact There may be operating efciencies or avoidance of future costs that result from this project but these impacts are not presently quantiable and are believed to be marginal.  Grant Information None available Capital Cost Breakdown Capital Cost FY2023 FY2024 FY2025 Total Planning / Design $210,000 $210,000 Construction $240,000 $250,000 $490,000 Total $210,000 $240,000 $250,000 $700,000 Capital Cost FY2023 Budget $210,000 Total Budget (all years) $700K Project Total $700K Capital Cost by Year Construction Planning / Design 2023 2024 2025 $210,000.00 $240,000.00 $250,000.00 $0 $240K$60K $120K $180K Capital Cost for Budgeted Years TOTAL $700,000.00 Construction (70%)$490,000.00 Planning / Design (30%)$210,000.00 Village of North Palm Beach | Budget Book 2023 Page 432 Funding Sources Breakdown Funding Sources FY2023 FY2024 FY2025 Total Country Club $210,000 $240,000 $250,000 $700,000 Total $210,000 $240,000 $250,000 $700,000 Funding Sources FY2023 Budget $210,000 Total Budget (all years) $700K Project Total $700K Funding Sources by Year Country Club 2023 2024 2025 $210,000.00 $240,000.00 $250,000.00 $0 $240K$60K $120K $180K Funding Sources for Budgeted Years TOTAL $700,000.00 Country Club (100%)$700,000.00 Village of North Palm Beach | Budget Book 2023 Page 433 LIBRARY REQUESTS Village of North Palm Beach | Budget Book 2023 Page 434 Library Front Lobby Renovation Overview Request Owner Julie Morrell, Library Manager Department Library Type Capital Improvement Description Work consists of renovating the planter under the front steps by altering its shape to include built-in seating. The scope includes new landscaping and additional seating on either side of the main entryway doors. Images Front of North Palm Beach Library building Inside of North Palm Beach Library lobby Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan The project supports the Village's goal of maintaining quality community amenities. Need, Justication, Benets This work is necessary to improve aesthetics, functionality, access, and public ow. Comments Originally, the scope of this project was much larger and focused on a complete renovation of the front lobby. However, in FY18/ FY19, measures were taken to address needed repairs and safety issues related to the front steps, and these improved the entryway dramatically. Measures included reinforcing the front steps with steel brackets and removing old treads and installing new commercial grade heavy-duty rubber treads with a safety feature strip to prevent tripping hazards. Village of North Palm Beach | Budget Book 2023 Page 435 Operating Impact No signicant impact. Grant Information It is anticipated that the Friends of the North Palm Beach Library will contribute 50% of the project cost. Capital Cost Breakdown Capital Cost To Date FY2027 Total Construction $0 $50,000 $50,000 Total $0 $50,000 $50,000 Capital Cost Total Budget (all years) $50K Project Total $50K Capital Cost by Year Construction 2027 $50,000.00 $0 $12K $24K $36K $48K Capital Cost for Budgeted Years TOTAL $50,000.00 Construction (100%)$50,000.00 Village of North Palm Beach | Budget Book 2023 Page 436 Funding Sources Breakdown Funding Sources FY2027 Total General Revenues $25,000 $25,000 Other $25,000 $25,000 Total $50,000 $50,000 Funding Sources Total Budget (all years) $50K Project Total $50K Funding Sources by Year General Revenues Other 2027 $50,000.00 $0 $12K $24K $36K $48K Funding Sources for Budgeted Years TOTAL $50,000.00 General Revenues (50%)$25,000.00 Other (50%)$25,000.00 Village of North Palm Beach | Budget Book 2023 Page 437 PARKS AND RECREATION REQUESTS Village of North Palm Beach | Budget Book 2023 Page 438 Anchorage Park Boat Ramp Renovation Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description This project will be the renovation of the existing boat ramp.  Images Anchorage Ramp Area Map Anchorage Ramp Project photo Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Community Culture and Character Link to Strategic Plan The improvements will continue to support the Village's historical access to boating opportunities, but will introduce kayaking, paddleboarding and canoeing facilities as well.  Need, Justication, Benets There is known damage at the end of the ramp based upon subaquoius inspection. Repairs to this section are required. The scope may need to be adjusted after further inspection.  Comments A study and cost estimate was done by Murray Logan Inc. in 2019. Village of North Palm Beach | Budget Book 2023 Page 439 Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but theres impacts are not presently quantiable and are believed to be marginal.  Grant Information None Capital Cost Breakdown Capital Cost FY2023 Total Engineering $5,000 $5,000 Construction $100,000 $100,000 Total $105,000 $105,000 Capital Cost FY2023 Budget $105,000 Total Budget (all years) $105K Project Total $105K Capital Cost by Year Construction Engineering 2023 $105,000.00 $0 $30K $60K $90K Capital Cost for Budgeted Years TOTAL $105,000.00 Construction (95%)$100,000.00 Engineering (5%)$5,000.00 Village of North Palm Beach | Budget Book 2023 Page 440 Funding Sources Breakdown Funding Sources FY2023 Total Infrastructure Surtax $105,000 $105,000 Total $105,000 $105,000 Funding Sources FY2023 Budget $105,000 Total Budget (all years) $105K Project Total $105K Funding Sources by Year Infrastructure Surtax 2023 $105,000.00 $0 $30K $60K $90K Funding Sources for Budgeted Years TOTAL $105,000.00 Infrastructure Surtax (100%)$105,000.00 Village of North Palm Beach | Budget Book 2023 Page 441 Anchorage Park Dry Storage Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description Renovation of the north side dry storage area at Anchorage Park. The new dry storage area will include an 8 ft fence, interior and exterior landscaping, security cameras and an electronic gate. The number of spaces will increase from 133 to 136. The spaces will accommodate more large boats or RVs.  Images Anchorage Area Map Anchorage Project Photo Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Community Culture and Character Link to Strategic Plan Beautication of Anchorage Park and enhanced security at the dry storage area.  Need, Justication, Benets The current dry storage area is inefciently designed and unappealing while being in a very visible location. Additionally, it is not adequately secured and does not meet the aesthetic standards established by the Code due to the use of windscreens on the exterior chain link fencing. The residents demand fro this facility is extremely high resulting in a very long waiting list.  Comments This project does not include any work on the south side of the marina.  Village of North Palm Beach | Budget Book 2023 Page 442 Operating Impact These improvements are working towards the goal of updating and upgrading the Village infrastructure.  There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Grant Information American Rescue Plan Act (ARPA) Funds Capital Cost Breakdown Capital Cost FY2023 FY2024 Total Planning / Design $560,000 $560,000 Construction $940,000 $940,000 Total $560,000 $940,000 $1,500,000 Capital Cost FY2023 Budget $560,000 Total Budget (all years) $1.5M Project Total $1.5M Capital Cost by Year Construction Planning / Design 2023 2024 $560,000.00 $940,000.00 $0 $250K $500K $750K Capital Cost for Budgeted Years TOTAL $1,500,000.00 Construction (63%)$940,000.00 Planning / Design (37%)$560,000.00 Village of North Palm Beach | Budget Book 2023 Page 443 Funding Sources Breakdown Funding Sources FY2023 FY2024 Total General Revenues $560,000 $560,000 Grant Revenues $940,000 $940,000 Total $560,000 $940,000 $1,500,000 Funding Sources FY2023 Budget $560,000 Total Budget (all years) $1.5M Project Total $1.5M Funding Sources by Year General Revenues Grant Revenues 2023 2024 $560,000.00 $940,000.00 $0 $250K $500K $750K Funding Sources for Budgeted Years TOTAL $1,500,000.00 General Revenues (37%)$560,000.00 Grant Revenues (63%)$940,000.00 Village of North Palm Beach | Budget Book 2023 Page 444 Anchorage Park Pathway and Site Lighting Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description This is the renovation of the walking paths at Anchorage Park. This project will include the complete demolition of the existing path and construction of a new one. It will also include park amenities related to the path. Removal of the existing bollards and replacement with LED lighting similar to the poles we are currently using at the shing piers at Anchorage.  Images Anchorage Pathway Map Anchorage Pathway lighting Details New Purchase or Replacement or Repair Replacement Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan These improvements at Anchorage Park pathways are working towards the goal of the Master Plan to update and upgrade the Village infrastructure. Providing dependable, well-maintained facilities to provide those using the park at night or early morning with additional security.  Need, Justication, Benets The current pathway is deteriorating and can no longer be patched up. The scope would completely remove old asphalt, then level the grade and replace it with new asphalt. Also, removing old tness stations and replacing them with new stations. Current lighting on the pathway consists of old bollards that are deteriorating and can no longer be maintained. The scope would add lighting to a segment of the park that is currently dark. New lighting would be consistent with xtures on the existing shing piers.  Comments Village of North Palm Beach | Budget Book 2023 Page 445 A Recreation Trails Program grant would be used if approved. The Village match would be 20%.  ***The Village must close the Land and Water grant for Anchorage Park playground before we can apply for RTP grant*** Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal.  Grant Information This project is contingent on the closure of the Land and Water grant for the replacement of Anchorage Park playground. The Village will have to close this grant before we can apply for the Recreation Trails Grant. The pathway project will be funded partially through a Recreation Trails Program Grant (RTP) in the amount of $184,000.  ***The Village must close the Land and Water grant for Anchorage Park playground before we can apply for RTP grant*** Village of North Palm Beach | Budget Book 2023 Page 446 Capital Cost Breakdown Capital Cost FY2023 Total Construction $120,000 $120,000 Equipment $110,000 $110,000 Total $230,000 $230,000 Capital Cost FY2023 Budget $230,000 Total Budget (all years) $230K Project Total $230K Capital Cost by Year Construction Equipment 2023 $230,000.00 $0 $60K $120K $180K Capital Cost for Budgeted Years TOTAL $230,000.00 Construction (52%)$120,000.00 Equipment (48%)$110,000.00 Village of North Palm Beach | Budget Book 2023 Page 447 Funding Sources Breakdown Funding Sources FY2023 Total General Revenues $46,000 $46,000 Grant Revenues $184,000 $184,000 Total $230,000 $230,000 Funding Sources FY2023 Budget $230,000 Total Budget (all years) $230K Project Total $230K Funding Sources by Year General Revenues Grant Revenues 2023 $230,000.00 $0 $60K $120K $180K Funding Sources for Budgeted Years TOTAL $230,000.00 General Revenues (20%)$46,000.00 Grant Revenues (80%)$184,000.00 Village of North Palm Beach | Budget Book 2023 Page 448 Anchorage Park Sand Volleyball Court Renovation Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description Replacement of the existing light poles that are located in the middle of the two courts with four (4) new poles with LED lighting on the outside of the courts. Images Anchorage sand courts map Anchorage Sand courts lighting Details New Purchase or Replacement or Repair Replacement Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan Provide safe and effective infrastructure at Anchorage Park Need, Justication, Benets The sand volleyball courts at Anchorage Park are heavily used not only by residents, but by permitted athletic groups and programs. The existing light poles at the sand volleyball courts on the north side of the park are located in the middle of the two courts.This does not meet design standards and creates a safety concern. Due to their age and improper location, the poles will be removed and new ones installed on the outside of the courts.  Comments ***FRDAP grant will be pending until we close out the RTP trails grant*** Village of North Palm Beach | Budget Book 2023 Page 449 Operating Impact There may be operating efciences or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Grant Information The lighting project will be funded partially through a Florida Recreation Development Assisstance Program Grant (FRDAP) in the amount of $50,000 Capital Cost Breakdown Capital Cost FY2024 Total Construction $20,000 $20,000 Equipment $40,000 $40,000 Total $60,000 $60,000 Capital Cost Total Budget (all years) $60K Project Total $60K Capital Cost by Year Construction Equipment 2024 $60,000.00 $0 $15K $30K $45K $60K Capital Cost for Budgeted Years TOTAL $60,000.00 Construction (33%)$20,000.00 Equipment (67%)$40,000.00 Village of North Palm Beach | Budget Book 2023 Page 450 Funding Sources Breakdown Funding Sources FY2024 Total General Revenues $10,000 $10,000 Grant Revenues $50,000 $50,000 Total $60,000 $60,000 Funding Sources Total Budget (all years) $60K Project Total $60K Funding Sources by Year General Revenues Grant Revenues 2024 $60,000.00 $0 $15K $30K $45K $60K Funding Sources for Budgeted Years TOTAL $60,000.00 General Revenues (17%)$10,000.00 Grant Revenues (83%)$50,000.00 Village of North Palm Beach | Budget Book 2023 Page 451 Anchorage Park South Seawall and Dock Replacement Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description Based on feedback from engineers and contractors, the seawall has neared the end of it's lifespan and needs to be replaced. This project envisions replacement of the Southside seawall and marina docks.  Images Anchorage Park Map Anchorage Park South Side Marina Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan Maintains quality of life by providing dependable infrastructure.  Need, Justication, Benets The Anchorage Park Master Plan includes improvements that enhance the function and aesthetics of the entire park. An element of this Plan is to replace the seawall on the south side of the boat ramp - which is in poor condition currently. The north side of the marina was renovated in FY2019 and included a new seawall, oating docks, walking trail, shelter and landscaping. Ultimately, a scope of work similar to that on the north side of the marina will be implemented on the south side of the boat ramp as well. It will also include adding a day trailer parking lot on the south side.  Comments Village of North Palm Beach | Budget Book 2023 Page 452 The Village Engineer recommends a design similar to the north seawall and marina to provide a preliminary opinion of probable costs for the marina construction. A decision will need to be made on whether oating or xed docks should be constructed, and the possibility of installing boat lifts vetted.  Operating Impact Due to Strategic Plan prioritization and budget constraints, this project will be planned (Floating versus xed docks) and then engineered. However, construction will not occur until funding source(s) are secured. If the south seawall fails before this can occur, we may need to reprioritize the CIP and move the project up on the schedule. This is why the planning and engineering is being completed, so we are ready to go out to bid immediately if needed.  Grant Information LWCF / FIND Grant (50/50); Grant can only be used for seawall, shelter, landscaping and trash cans/benches.  We cannot use Grant on wet slips.  Village of North Palm Beach | Budget Book 2023 Page 453 Capital Cost Breakdown Capital Cost FY2023 FY2026 Total Engineering $137,000 $137,000 Construction $1,700,000 $1,700,000 Total $137,000 $1,700,000 $1,837,000 Capital Cost FY2023 Budget $137,000 Total Budget (all years) $1.837M Project Total $1.837M Capital Cost by Year Construction Engineering 2023 2026 $137,000.00 $1,700,000.00 $0 $500K $1M $1.5M Capital Cost for Budgeted Years TOTAL $1,837,000.00 Construction (93%)$1,700,000.00 Engineering (7%)$137,000.00 Village of North Palm Beach | Budget Book 2023 Page 454 Funding Sources Breakdown Funding Sources FY2023 FY2026 Total General Revenues $850,000 $850,000 Grant Revenues $850,000 $850,000 Infrastructure Surtax $137,000 $137,000 Total $137,000 $1,700,000 $1,837,000 Funding Sources FY2023 Budget $137,000 Total Budget (all years) $1.837M Project Total $1.837M Funding Sources by Year General Revenues Grant Revenues Infrastructure Surtax 2023 2026 $137,000.00 $1,700,000.00 $0 $500K $1M $1.5M Funding Sources for Budgeted Years TOTAL $1,837,000.00 General Revenues (46%)$850,000.00 Grant Revenues (46%)$850,000.00 Infrastructure Surtax (7%)$137,000.00 Village of North Palm Beach | Budget Book 2023 Page 455 Community Center Park Enhancement Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description Convert three of the baseball elds into multi-purpose elds and add permanent dugout covers. Replace benches and trash receptacles; and add a new picnic area with shade also trail lighting  Images Community Center Map Community Center Project Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan This project will provide residents with quality recreation amenities.  Need, Justication, Benets Many of the outdoor amenities and equipment are old and need to be replaced. Converting three of the baseball elds into multi-purpose elds will create a more efcient use of the eld area while providing the ability to adjust the eld dimensions to minimize wear and tear to improve turf conditions. The removal of the old cell tower building on the north side will provide an ideal location for new picnic area closer to the playground.  Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Village of North Palm Beach | Budget Book 2023 Page 456 Grant Information LWCF Grant (50/50); The Village will appropriate any grant matching requirements upon notication of grant approval.  Capital Cost Breakdown Capital Cost FY2024 Total Construction $200,000 $200,000 Equipment $50,000 $50,000 Total $250,000 $250,000 Capital Cost Total Budget (all years) $250K Project Total $250K Capital Cost by Year Construction Equipment 2024 $250,000.00 $0 $240K$60K $120K $180K Capital Cost for Budgeted Years TOTAL $250,000.00 Construction (80%)$200,000.00 Equipment (20%)$50,000.00 Village of North Palm Beach | Budget Book 2023 Page 457 Funding Sources Breakdown Funding Sources FY2024 Total General Revenues $125,000 $125,000 Grant Revenues $125,000 $125,000 Total $250,000 $250,000 Funding Sources Total Budget (all years) $250K Project Total $250K Funding Sources by Year General Revenues Grant Revenues 2024 $250,000.00 $0 $240K$60K $120K $180K Funding Sources for Budgeted Years TOTAL $250,000.00 General Revenues (50%)$125,000.00 Grant Revenues (50%)$125,000.00 Village of North Palm Beach | Budget Book 2023 Page 458 Community Center Renovation Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description Renovation of the interior ofces, lobby, front entry and stage area of the Community Center building; replacement of tar and gravel roof; additional of a canopy and landscaping in the front entrance  Images Community Center Map Community Center Front Entrance Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan The project will prevent future roof leaks and subsequent damage to the interior of the Community Center that would negatively impact the recreation opportunities at this site. It will also enhance the functionality of an existing Village amenity.  Need, Justication, Benets The lobby lacks a welcoming, efcent waiting area. The ofce needs to be updated to provide increased work station efciency. The stage area needs to be renovated for more efcient public usage. The front entrance requires an entry covering/canopy to provide shelter from the elements and the development of increased functionality of the entryway plaza.  The roof at the Community Center has been repaired several times over the past 3 years. To ensure that no damage occurs inside of the Community Center, the roof needs to be replaced.  Village of North Palm Beach | Budget Book 2023 Page 459 Comments The building is used for numerous Village recreation and community activities and should be renovated to enhance not only the users' experience but also provide an aesthetic representation of the Village's appearance standards.  Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Grant Information Cultural Facilities Grant (67/33) The Village will appropriate any grant matching requirements upon notication of grant approval.  Village of North Palm Beach | Budget Book 2023 Page 460 Capital Cost Breakdown Capital Cost FY2024 Total Construction $425,000 $425,000 Equipment $75,000 $75,000 Total $500,000 $500,000 Capital Cost Total Budget (all years) $500K Project Total $500K Capital Cost by Year Construction Equipment 2024 $500,000.00 $0 $120K $240K $360K $480K Capital Cost for Budgeted Years TOTAL $500,000.00 Construction (85%)$425,000.00 Equipment (15%)$75,000.00 Village of North Palm Beach | Budget Book 2023 Page 461 Funding Sources Breakdown Funding Sources FY2024 Total General Revenues $333,000 $333,000 Grant Revenues $167,000 $167,000 Total $500,000 $500,000 Funding Sources Total Budget (all years) $500K Project Total $500K Funding Sources by Year General Revenues Grant Revenues 2024 $500,000.00 $0 $120K $240K $360K $480K Funding Sources for Budgeted Years TOTAL $500,000.00 General Revenues (67%)$333,000.00 Grant Revenues (33%)$167,000.00 Village of North Palm Beach | Budget Book 2023 Page 462 Lakeside Park Basketball Court Renovation Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description Replacement of half court concrete on basketball court at Lakeside Park Images Lakeside Park Lakeside Park basketball court Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan The half court basketball concrete at Lakeside Park is showing signs of deterioration and requires replacement. The replacement will be necessary to add another feature to that side of the court. Need, Justication, Benets Due to the very poor condition of the basketball court, particularly the east section, repairs are needed. When discussing with the Recreation board, it was suggested we add a pickleball court to that section. Once we x this section of the concrete then we can determine what to place in that section.  Comments None Village of North Palm Beach | Budget Book 2023 Page 463 Operating Impact There may be operating efciences or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Grant Information None Capital Cost Breakdown Capital Cost FY2027 Total Construction $55,000 $55,000 Total $55,000 $55,000 Capital Cost Total Budget (all years) $55K Project Total $55K Capital Cost by Year Construction 2027 $55,000.00 $0 $15K $30K $45K Capital Cost for Budgeted Years TOTAL $55,000.00 Construction (100%)$55,000.00 Village of North Palm Beach | Budget Book 2023 Page 464 Funding Sources Breakdown Funding Sources FY2027 Total General Revenues $55,000 $55,000 Total $55,000 $55,000 Funding Sources Total Budget (all years) $55K Project Total $55K Funding Sources by Year General Revenues 2027 $55,000.00 $0 $15K $30K $45K Funding Sources for Budgeted Years TOTAL $55,000.00 General Revenues (100%)$55,000.00 Village of North Palm Beach | Budget Book 2023 Page 465 Lakeside Park Shoreline Stabilization and Restoration Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description Eroding shoreline will be enhanced and stabilized to prevent further damage and erosion. Native Florida southeastern salt tolerant coastal plants will be planted to provide additional stabilization to the berm area.  Images Lakeside Park Lakeside Park berm project Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan These improvements at Lakeside Park berm area are working towards our goal to update and upgrade the Village infrastructure.  Need, Justication, Benets This plan has been discussed with the Environmental Committee and some Village residents. They have all come to the agreement of making the necessary changes. A natural coconut ber erosion control blanket will be installed to reduce loss of dune sand and provide erosion control. Native plant species to be planted may include but are not limited to saw palmetto, sea lavender, inkberry, seaside heliotrope and sea oats.  Comments *** The plan is on hold until the Stormwater analysis is complete*** Village of North Palm Beach | Budget Book 2023 Page 466 We will not implement this plan until a study is complete. Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Grant Information None Capital Cost Breakdown Capital Cost FY2027 Total Construction $185,000 $185,000 Total $185,000 $185,000 Capital Cost Total Budget (all years) $185K Project Total $185K Capital Cost by Year Construction 2027 $185,000.00 $0 $50K $100K $150K Capital Cost for Budgeted Years TOTAL $185,000.00 Construction (100%)$185,000.00 Village of North Palm Beach | Budget Book 2023 Page 467 Funding Sources Breakdown Funding Sources FY2027 Total General Revenues $185,000 $185,000 Total $185,000 $185,000 Funding Sources Total Budget (all years) $185K Project Total $185K Funding Sources by Year General Revenues 2027 $185,000.00 $0 $50K $100K $150K Funding Sources for Budgeted Years TOTAL $185,000.00 General Revenues (100%)$185,000.00 Village of North Palm Beach | Budget Book 2023 Page 468 Osborne Park Enhancement Overview Request Owner Zakariya Sherman, Director of Leisure Services Department Parks and Recreation Type Capital Improvement Description Renovate the playground, raquetball courts, baseball elds and court lighting. Add a water feature, shade covering, picnic tables and benches Images Osborne Park Map Osborne Park Enhancement Details New Purchase or Replacement or Repair Replacement Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan Provide well-maintained and desired recreational amenities. Need, Justication, Benets Many of the park's outdoor amenities are old and need to be replaced or updated. Removing a bounce back court and replacing it with a playground and water feature would be ideal for residents that live nearby. The addition of a shelter/shade, picnic tables and benches would improve the functionality and appeal of the park as well.  Comments If approved, a State of Florida Land and Water Conservation Grant (LWCF) will provide $250,000 toward the total project cost of $500,000.  Village of North Palm Beach | Budget Book 2023 Page 469 ***The Village is conducting a Master plan for Osborne Park in FY2023. This incorporates the help of residents to determine a scope of work.  Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal.  Grant Information LWCF Grant (50/50) The Village will appropriate any grant matching requirements upon notication of grant approval.  Capital Cost Breakdown Capital Cost FY2026 Total Construction $300,000 $300,000 Equipment $200,000 $200,000 Total $500,000 $500,000 Capital Cost Total Budget (all years) $500K Project Total $500K Capital Cost by Year Construction Equipment 2026 $500,000.00 $0 $120K $240K $360K $480K Capital Cost for Budgeted Years TOTAL $500,000.00 Construction (60%)$300,000.00 Equipment (40%)$200,000.00 Village of North Palm Beach | Budget Book 2023 Page 470 Funding Sources Breakdown Funding Sources FY2026 Total General Revenues $250,000 $250,000 Grant Revenues $250,000 $250,000 Total $500,000 $500,000 Funding Sources Total Budget (all years) $500K Project Total $500K Funding Sources by Year General Revenues Grant Revenues 2026 $500,000.00 $0 $120K $240K $360K $480K Funding Sources for Budgeted Years TOTAL $500,000.00 General Revenues (50%)$250,000.00 Grant Revenues (50%)$250,000.00 Village of North Palm Beach | Budget Book 2023 Page 471 POLICE REQUESTS Village of North Palm Beach | Budget Book 2023 Page 472 Patrol Equipment Overview Request Owner Elizabeth Kimani, Administrative Coordinator Department Police Type Capital Equipment Description Kinetic energy powered tool to force entry during high-risk operations with secured entry points. Images Kinetic Breaching Tools Details New Purchase or Replacement or Upgrade New Useful Life 7 Strategic Result People and Organizational Performance Link to Strategic Plan In the conducting of our duties, this tool could be the difference in preservation of life. It would speed up the process of breaching any barricades that could hinder our mission. Need, Justication, Benets With the growing number of active shooter scenarios and complicated barriers, this tool would help us breach any barrier and save innocent lives. Operating Impact N/A Village of North Palm Beach | Budget Book 2023 Page 473 Grant Information N/A Capital Cost Breakdown Capital Cost FY2023 Total Equipment $60,000 $60,000 Total $60,000 $60,000 Capital Cost FY2023 Budget $60,000 Total Budget (all years) $60K Project Total $60K Capital Cost by Year Equipment 2023 $60,000.00 $0 $15K $30K $45K $60K Capital Cost for Budgeted Years TOTAL $60,000.00 Equipment (100%)$60,000.00 Village of North Palm Beach | Budget Book 2023 Page 474 Funding Sources Breakdown Funding Sources FY2023 Total General Revenues $60,000 $60,000 Total $60,000 $60,000 Funding Sources FY2023 Budget $60,000 Total Budget (all years) $60K Project Total $60K Funding Sources by Year General Revenues 2023 $60,000.00 $0 $15K $30K $45K $60K Funding Sources for Budgeted Years TOTAL $60,000.00 General Revenues (100%)$60,000.00 Village of North Palm Beach | Budget Book 2023 Page 475 Police Radio Replacement Overview Request Owner Elizabeth Kimani, Administrative Coordinator Department Police Type Capital Equipment Description In preparation for future radio system replacement, the Municipal Public Safety Communications Consortium has projected the current system will require replacement in 3 to 5 years. Upon selection of the replacement system, it will require compatible radio equipment and software. Images Radios Details New Purchase or Replacement or Upgrade Replacement Strategic Result People and Organizational Performance Link to Strategic Plan Radios are one of the main sources of communication that police ofcers utilize in the performance of their duties. Need, Justication, Benets Radios serve as a means of receiving and transmitting assignments, summons for assistance, broadcasting emergency messages, and coordinating eld activities. Operating Impact N/A Village of North Palm Beach | Budget Book 2023 Page 476 Grant Information N/A Capital Cost Breakdown Capital Cost FY2023 FY2024 FY2025 FY2026 FY2027 Total Equipment $52,800 $52,800 $52,800 $52,800 $52,800 $264,000 Total $52,800 $52,800 $52,800 $52,800 $52,800 $264,000 Capital Cost FY2023 Budget $52,800 Total Budget (all years) $264K Project Total $264K Capital Cost by Year Equipment 2023 2024 2025 2026 2027 $52,800.00 $52,800.00 $52,800.00 $52,800.00 $52,800.00 $0 $15K $30K $45K Capital Cost for Budgeted Years TOTAL $264,000.00 Equipment (100%)$264,000.00 Village of North Palm Beach | Budget Book 2023 Page 477 Funding Sources Breakdown Funding Sources FY2023 FY2024 FY2025 FY2026 FY2027 Total General Revenues $52,800 $52,800 $52,800 $52,800 $52,800 $264,000 Total $52,800 $52,800 $52,800 $52,800 $52,800 $264,000 Funding Sources FY2023 Budget $52,800 Total Budget (all years) $264K Project Total $264K Funding Sources by Year General Revenues 2023 2024 2025 2026 2027 $52,800.00 $52,800.00 $52,800.00 $52,800.00 $52,800.00 $0 $15K $30K $45K Funding Sources for Budgeted Years TOTAL $264,000.00 General Revenues (100%)$264,000.00 Village of North Palm Beach | Budget Book 2023 Page 478 POOL REQUESTS Village of North Palm Beach | Budget Book 2023 Page 479 Inatable Obstacle Course Overview Request Owner Beth Davis, General Manager Department Pool Type Capital Improvement Description Purchase of an inatable obstacle course for use in the pool for community events and rental programming Images CIP Inatable Obstacle Course Details New Purchase or Replacement or Repair Other Useful Life 5 Strategic Result Quality of Life Link to Strategic Plan An amenity that will enhance the pool experience for visitors and increase pool rental revenues Need, Justication, Benets The addition of an Inatable Obstacle Course for community events and to rent for private parties will generate revenues, memberships and overall member, guest and resident satisfaction. Comments This is an inatable that is full of obstacles for the ultimate 'Wipeout' challenge. It is an 85+ foot long pad-based, constant airow obstacle course design with obstacles to challenge the agility, speed and balance for users of all ages. Village of North Palm Beach | Budget Book 2023 Page 480 Operating Impact No operating impact. This project is consistent with the goal of enhancing the Country Club image. Grant Information None Capital Cost Breakdown Capital Cost FY2024 Total Equipment $25,000 $25,000 Total $25,000 $25,000 Capital Cost Total Budget (all years) $25K Project Total $25K Capital Cost by Year Equipment 2024 $25,000.00 $0 $24K$6K $12K $18K Capital Cost for Budgeted Years TOTAL $25,000.00 Equipment (100%)$25,000.00 Village of North Palm Beach | Budget Book 2023 Page 481 Funding Sources Breakdown Funding Sources FY2024 Total Country Club $25,000 $25,000 Total $25,000 $25,000 Funding Sources Total Budget (all years) $25K Project Total $25K Funding Sources by Year Country Club 2024 $25,000.00 $0 $24K$6K $12K $18K Funding Sources for Budgeted Years TOTAL $25,000.00 Country Club (100%)$25,000.00 Village of North Palm Beach | Budget Book 2023 Page 482 Submersible Swim Wall Dividers Overview Request Owner Beth Davis, General Manager Department Pool Type Capital Improvement Description Purchase and installation of swim wall system pool dividers to segment the country club swimming pool into multiple smaller areas in order to maximize pool space for a variety of aquatic activities. Images CIP Swim Wall CIP Pool Map CIP Swim Wall Divider Details New Purchase or Replacement or Repair Other Useful Life 7 Strategic Result Quality of Life Link to Strategic Plan The pool serves several community needs -- some of which occur at the same time. The swim wall dividers will allow staff to better manage space in the pool to allow different groups to use it concurrently. Need, Justication, Benets Addition of swim wall dividers maximize aquatic activites, allowing more swimming pool patrons in the pool at the same time. Wall sections can span the entire width of a pool, doubling the number of swim lanes, or can section off virtually any area of the pool to create space for a wide variety of aquatic activity such as recreational, water aerobics, dive well and lap swimming simultaneously. Overall benet is a more diverse aquatics program creating more revenue opportunities. Comments Estimated cost $89,000. Anticipates that the NPB Swim Team will be a funding partner. Village of North Palm Beach | Budget Book 2023 Page 483 Operating Impact No operating impact. This project is consistent with the goal of enhancing the Country Club image. Possibility of Swim Team partnership (50%) Grant Information None.   Capital Cost Breakdown Capital Cost FY2024 Total Equipment $89,000 $89,000 Total $89,000 $89,000 Capital Cost Total Budget (all years) $89K Project Total $89K Capital Cost by Year Equipment 2024 $89,000.00 $0 $25K $50K $75K Capital Cost for Budgeted Years TOTAL $89,000.00 Equipment (100%)$89,000.00 Village of North Palm Beach | Budget Book 2023 Page 484 Funding Sources Breakdown Funding Sources FY2024 Total Country Club $44,500 $44,500 Other $44,500 $44,500 Total $89,000 $89,000 Funding Sources Total Budget (all years) $89K Project Total $89K Funding Sources by Year Country Club Other 2024 $89,000.00 $0 $25K $50K $75K Funding Sources for Budgeted Years TOTAL $89,000.00 Country Club (50%)$44,500.00 Other (50%)$44,500.00 Village of North Palm Beach | Budget Book 2023 Page 485 PUBLIC WORKS REQUESTS Village of North Palm Beach | Budget Book 2023 Page 486 Bridge Improvement - Prosperity Farms Road Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description Palm Beach County (PBC) is replacing the Prosperity Farms Road Bridge (Project Number: 2018800). The bridge has reached the end of its life cycle and needs to be replaced. The County is collaborating with the Village to include pedestrian and architectural elements that were identied in the 2016 Citizens' Master Plan in the project. Those elements include pedestrian and bicycle facilities, enhanced views of the Earman River, trellises and landscaping. Images PFR Bridge Details New Purchase or Replacement or Repair New Construction Useful Life 10 or more years Strategic Result All Neighborhoods as Safe and Desirable Places to Live Link to Strategic Plan This project will promote and improve the Village's aesthetics and beauty in keeping with our character. Further, it provides for safe, clean and well-maintained infrastructure and transporation facilities. Need, Justication, Benets The Village's participation in this project will provide for enhancements that are consistent with the goals of the Citizens' Master Plan and the Village's Strategic Plan. It will enhance the aesthetics in the area, provide safe facilities for pedestrians and bicyclists and enhance visual access to the Earman River. Comments Village of North Palm Beach | Budget Book 2023 Page 487 The proposed conguration includes a 3 lane bridge, bike lanes and sidewalks. Most of the upgrades consistent with the Citizens' Master Plan will require Village funding. Design work is anticipated to be completed in calendar year 2022 with construction beginning in 2023. Operating Impact No signicant impact.  Consultant design services and payment to Palm Beach County to construct the Village's desired Master Plan elements as a part of the bridge construction. Capital Cost Breakdown Capital Cost FY2024 Total Construction $200,000 $200,000 Total $200,000 $200,000 Capital Cost Total Budget (all years) $200K Project Total $200K Capital Cost by Year Construction 2024 $200,000.00 $0 $50K $100K $150K $200K Capital Cost for Budgeted Years TOTAL $200,000.00 Construction (100%)$200,000.00 Village of North Palm Beach | Budget Book 2023 Page 488 Funding Sources Breakdown Funding Sources FY2024 Total Infrastructure Surtax $200,000 $200,000 Total $200,000 $200,000 Funding Sources Total Budget (all years) $200K Project Total $200K Funding Sources by Year Infrastructure Surtax 2024 $200,000.00 $0 $50K $100K $150K $200K Funding Sources for Budgeted Years TOTAL $200,000.00 Infrastructure Surtax (100%)$200,000.00 Village of North Palm Beach | Budget Book 2023 Page 489 Bridge Improvement - US1 Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description Collaboration with FDOT to include design elements that include decorative lighting, enhanced facilities for pedestrians and bicyclists, including benches, lighting and trash recepticles, and minor aesthetic improvements. The project will also include providing a textured crosswalk on the north side of the US1/Northlake Blvd intersection. Images Details New Purchase or Replacement or Repair New Construction Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan The project addresses Quality of Life issues by providing needed infrastructure for pedestrians and bicyclists and enhancing visual access to the Earman River. Additionally, the infrastructure and aesthetic improvements will serve as an asset during efforts to redevelop the US1/Northlake area in accordance with the Citizens' Master Plan. Need, Justication, Benets Village of North Palm Beach | Budget Book 2023 Page 490 FDOT is replacing the US 1 Bridge over the Earman River (FPID 442891-1-32-01). The bridge is being replaced due to structural failures. On October 18, 2017, a 35-foot section of the sidewalk and part of the shoulder on the southbound side collapsed into the waterway. Temporary repairs have been made, but the bridge has reached the end of its life cycle and needs to be replaced. FDOT is collaborating with the Village to include aesthetic and pedestrian elements that exceed FDOT's design standards. Comments Gentile Glas Holloway O'Mahoney & Associates (2GHO) was hired in January 2019 to provide conceptual bridge and streetscape design services. Design elements have been limited due to requirements from regulatory agencies.  Funds for design elements have been sent to FDOT for implementation into the project.  Construction slated to begin in summer 2023 Operating Impact None Village of North Palm Beach | Budget Book 2023 Page 491 Capital Cost Breakdown Capital Cost FY2023 Total Construction $150,000 $150,000 Total $150,000 $150,000 Capital Cost FY2023 Budget $150,000 Total Budget (all years) $150K Project Total $150K Capital Cost by Year Construction 2023 $150,000.00 $0 $40K $80K $120K Capital Cost for Budgeted Years TOTAL $150,000.00 Construction (100%)$150,000.00 Village of North Palm Beach | Budget Book 2023 Page 492 Funding Sources Breakdown Funding Sources FY2023 Total Infrastructure Surtax $150,000 $150,000 Total $150,000 $150,000 Funding Sources FY2023 Budget $150,000 Total Budget (all years) $150K Project Total $150K Funding Sources by Year Infrastructure Surtax 2023 $150,000.00 $0 $40K $80K $120K Funding Sources for Budgeted Years TOTAL $150,000.00 Infrastructure Surtax (100%)$150,000.00 Village of North Palm Beach | Budget Book 2023 Page 493 Bridge Replacement - Lighthouse Drive Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description Create design concepts to replace the Lighthouse Drive Bridge and introduce streetscape concepts throughout Lighthouse Drive in accordance with the goals of the Citizens' Master Plan (2016). The project includes the cost of engineering and construction services for the replacement of the Lighthouse Drive Bridge. Details New Purchase or Replacement or Repair Replacement Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan This project improves the Village's quality of life as it provides for dependable infrastrucutre that addresses critical transportation and safety needs. Need, Justication, Benets The Lighthouse Drive Bridge was constructed in 1958 and is nearing the end of its useful life. The 2019 FDOT bridge inspection report gave the bridge only a 27.2 sufciency rating, but a 92.8 health index due to substantial repairs completed in 2018. The Village needs a plan for replacing the bridge in 4 to 7 years.Engenuity will explore design options for the replacement of the Lighthouse Bridge and develop conceptual designs for Lighthouse Drive that will address the community’s desire to manage trafc speeds, enhance pedestrian safety and beautify the corridor. Comments Needed repairs identied by the annual FDOT bridge inspection report were completed in 2018. Gentile Glas Holloway O'Mahoney & Associates (2GHO) was hired in January 2019 to provide conceptual bridge and streetscape design services. It is important to initiate design and engineering services as soon as possible give the potential for Federal funding from pending bills addressing critical infrastruture. Engenuity has been approved to proceed with conceptual designs in FY22. Operating Impact None Village of North Palm Beach | Budget Book 2023 Page 494 Grant Information American Rescue Plan Act (ARPA) Funds Capital Cost Breakdown Capital Cost FY2023 FY2024 Total Planning / Design $150,000 $150,000 Engineering $150,000 $150,000 Construction $3,200,000 $3,200,000 Total $300,000 $3,200,000 $3,500,000 Capital Cost FY2023 Budget $300,000 Total Budget (all years) $3.5M Project Total $3.5M Capital Cost by Year Construction Engineering Planning / Design 2023 2024 $300,000.00 $3,200,000.00 $0 $800K $1.6M $2.4M $3.2M Capital Cost for Budgeted Years TOTAL $3,500,000.00 Construction (91%)$3,200,000.00 Engineering (4%)$150,000.00 Planning / Design (4%)$150,000.00 Village of North Palm Beach | Budget Book 2023 Page 495 Funding Sources Breakdown Funding Sources FY2023 FY2024 Total Grant Revenues $3,200,000 $3,200,000 Infrastructure Surtax $300,000 $300,000 Total $300,000 $3,200,000 $3,500,000 Funding Sources FY2023 Budget $300,000 Total Budget (all years) $3.5M Project Total $3.5M Funding Sources by Year Grant Revenues Infrastructure Surtax 2023 2024 $300,000.00 $3,200,000.00 $0 $800K $1.6M $2.4M $3.2M Funding Sources for Budgeted Years TOTAL $3,500,000.00 Grant Revenues (91%)$3,200,000.00 Infrastructure Surtax (9%)$300,000.00 Village of North Palm Beach | Budget Book 2023 Page 496 East Alley Wall Replacement Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description Replacement of the East Alley Wall. Images Details New Purchase or Replacement or Repair Replacement Useful Life 10 or more years Strategic Result All Neighborhoods as Safe and Desirable Places to Live Link to Strategic Plan The replacement of the Alley Wall is important to maintain the quality of Life by replacing infrastructure that is meeting the end of its life and mitigating the impact of this commercial activity on adjacent residential properties in order to maintain All Neighborhoods as Safe and Desirable Places to Live. Need, Justication, Benets The East Alley Wall is in need of replacement and a new design. The new design needs to be attractive and has the ability to easily replace sections when damage occurs. The construction schedule will be over 5 years. Old alley wall materials will be used for repairs until the project is completed. Comments The design of the East Alley Wall still needs to be determined. The intent is to use the same, or similar, design used for the new Anchorage Park Dry Storage area. Signicant public outreach will be needed. The impact on many properties abutting the East Alley Wall will be signicant. Village of North Palm Beach | Budget Book 2023 Page 497 Operating Impact This project will reduce staff time and materials on the East Alley Wall. Approximately $25,000 per year is spent on repairs plus the cost of the man-hours. Capital Cost Breakdown Capital Cost FY2024 FY2025 Total Construction $150,000 $150,000 $300,000 Total $150,000 $150,000 $300,000 Capital Cost Total Budget (all years) $300K Project Total $300K Capital Cost by Year Construction 2024 2025 $150,000.00 $150,000.00 $0 $40K $80K $120K Capital Cost for Budgeted Years TOTAL $300,000.00 Construction (100%)$300,000.00 Village of North Palm Beach | Budget Book 2023 Page 498 Funding Sources Breakdown Funding Sources FY2024 FY2025 Total Infrastructure Surtax $150,000 $150,000 $300,000 Total $150,000 $150,000 $300,000 Funding Sources Total Budget (all years) $300K Project Total $300K Funding Sources by Year Infrastructure Surtax 2024 2025 $150,000.00 $150,000.00 $0 $40K $80K $120K Funding Sources for Budgeted Years TOTAL $300,000.00 Infrastructure Surtax (100%)$300,000.00 Village of North Palm Beach | Budget Book 2023 Page 499 GO-4 Replacement Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Equipment Description Replacement of one 2018 and one 2019 Demo Unit GO-4 collection vehicles. Images Details New Purchase or Replacement Replacement Useful Life 7 Link to Strategic Plan By maintaining a modern, up-to-date eet, the Village will be able to provide desired services in a cost effective manner. Specialized sanitation collection (5 day a week/backdoor service) is a high priority for the residents in the community. Need, Justication, Benets The Village has identied the GO-4 as the vehicle specically designed to meet the needs of our solid waste collection process. The department has a total of ten (10) GO-4 units in the eet. Two (2) demo units were purchased in FY2021 and Eight (8) were purchased in FY2022. The Solid Waste Department will be replacing the two demo units that were originally purchased in FY2021.  Operating Impact A new vehicle warranty will cover most repair items and regular maintenance costs will be less. Village of North Palm Beach | Budget Book 2023 Page 500 Capital Cost Breakdown Capital Cost FY2027 Total Vehicle Cost $70,000 $70,000 Total $70,000 $70,000 Capital Cost Total Budget (all years) $70K Project Total $70K Capital Cost by Year Vehicle Cost 2027 $70,000.00 $0 $20K $40K $60K Capital Cost for Budgeted Years TOTAL $70,000.00 Vehicle Cost (100%)$70,000.00 Village of North Palm Beach | Budget Book 2023 Page 501 Funding Sources Breakdown Funding Sources FY2027 Total General Revenues $70,000 $70,000 Total $70,000 $70,000 Funding Sources Total Budget (all years) $70K Project Total $70K Funding Sources by Year General Revenues 2027 $70,000.00 $0 $20K $40K $60K Funding Sources for Budgeted Years TOTAL $70,000.00 General Revenues (100%)$70,000.00 Village of North Palm Beach | Budget Book 2023 Page 502 Library A /C Replacement Overview Request Owner Chad Girard, Assistant Director of Public Works Department Public Works Type Capital Equipment Description Replace the Library's A/C unit that cools the upstairs section of the building. Images Details New Purchase or Replacement or Upgrade New Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan The project will allow the Village to avoid an emergency purchase and having to remove windows to install temporary A/C units. The Library is heavily used by residents and is considered a valuable asset to the community. Replacement of the a/c will allow the Village to continue to deliver services without disruption and/or risk of damage to the building or materials. Need, Justication, Benets The A/C System Air Handler on the second oor of the Library is the originally installed system (1968). This system requires R22 Refrigerant which is no longer produced. If the system leaks or has a compressor failure, the second story A/C unit will no longer be able to dehumidify the area. Additionally, the compressor units and electrical system has been found to be undersized as staff has worked on developing the scope of this project. This is a proactive measure that must be taken to ensure that the Library is able to remain open and no damage occurs to any materials inside the building. Comments Village of North Palm Beach | Budget Book 2023 Page 503 The scope has expanded since this project was originally conceived as a replacement of the air handlers. It is now anticipated that the existing compressor units will be replaced by a 30-ton unit, electric service will be upsized, a new mounting pad and wall will be installed, air handler and asbestos removal from the second oor crawl space, interior repairs following removal of the air handler, landscaping, and engineering services. Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Grant Information Grant funding will be provided by monies from the American Rescue Plan Act (air quality). Village of North Palm Beach | Budget Book 2023 Page 504 Capital Cost Breakdown Capital Cost FY2023 Total Equipment $275,000 $275,000 Installation $275,000 $275,000 Other $50,000 $50,000 Total $600,000 $600,000 Capital Cost FY2023 Budget $600,000 Total Budget (all years) $600K Project Total $600K Capital Cost by Year Equipment Installation Other 2023 $600,000.00 $0 $150K $300K $450K $600K Capital Cost for Budgeted Years TOTAL $600,000.00 Equipment (46%)$275,000.00 Installation (46%)$275,000.00 Other (8%)$50,000.00 Village of North Palm Beach | Budget Book 2023 Page 505 Funding Sources Breakdown Funding Sources FY2023 Total General Revenues $500,000 $500,000 Grant Revenues $100,000 $100,000 Total $600,000 $600,000 Funding Sources FY2023 Budget $600,000 Total Budget (all years) $600K Project Total $600K Funding Sources by Year General Revenues Grant Revenues 2023 $600,000.00 $0 $150K $300K $450K $600K Funding Sources for Budgeted Years TOTAL $600,000.00 General Revenues (83%)$500,000.00 Grant Revenues (17%)$100,000.00 Village of North Palm Beach | Budget Book 2023 Page 506 Public Safety A/C Automation Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Equipment Description Public Safety Building A/C Automation. Images Details New Purchase or Replacement or Upgrade New Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan This project will allow the Village to better manage conditions in the Public Safety Building and reduce energy costs to allow for more cost-effective service delivery. The system will provide for remote access and the ability to control the temperature and thermostats at all times. The system can also send alerts of when area temperature levels exceed established limits. Need, Justication, Benets This will reduce energy costs and better temperature control of individual spaces throughout the building. This system will also control humidity in the building. The Village Hall A/C Automation project paid for itself within ve (5) years. Comments This system has proven to provide better management of energy costs in other Village facilities, such as Village Hall. Village of North Palm Beach | Budget Book 2023 Page 507 Operating Impact Improved efciency and reduced energy costs. Grant Information American Rescue Plan Act (ARPA) Funds Capital Cost Breakdown Capital Cost FY2024 Total Equipment $120,000 $120,000 Total $120,000 $120,000 Capital Cost Total Budget (all years) $120K Project Total $120K Capital Cost by Year Equipment 2024 $120,000.00 $0 $30K $60K $90K $120K Capital Cost for Budgeted Years TOTAL $120,000.00 Equipment (100%)$120,000.00 Village of North Palm Beach | Budget Book 2023 Page 508 Funding Sources Breakdown Funding Sources FY2024 Total Grant Revenues $120,000 $120,000 Total $120,000 $120,000 Funding Sources Total Budget (all years) $120K Project Total $120K Funding Sources by Year Grant Revenues 2024 $120,000.00 $0 $30K $60K $90K $120K Funding Sources for Budgeted Years TOTAL $120,000.00 Grant Revenues (100%)$120,000.00 Village of North Palm Beach | Budget Book 2023 Page 509 Public Safety Building Air Handler Replacement Overview Request Owner Chad Girard, Assistant Director of Public Works Department Public Works Type Capital Equipment Description Replace (2) Air Handlers in the Public Safety Building. Images Details New Purchase or Replacement or Upgrade Replacement Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan To appropriately maintain the building and provide for appropriate working conditions for Village staff, this project will preemt a potential failure of the air handlers in the Public Safety Building. Need, Justication, Benets Due to the age of the Air Handler Units at the Public Safety Building and the close location to saltwater, these two (2) Air Handlers will need to be replaced in the very near future. The interior and exterior of these units are rusting away. Comments Since the Public Safety Building is occupied 24 hour per day and 7 days a week the A/C needs to be operational at all times. This facility also serves as the Village's Emergency Operations Center. Village of North Palm Beach | Budget Book 2023 Page 510 Operating Impact No signicant impact. Capital expenditure is designed to replace existing air handler units. Grant Information American Rescue Plan Act (ARPA) Funds Capital Cost Breakdown Capital Cost FY2023 Total Equipment $50,000 $50,000 Installation $60,000 $60,000 Total $110,000 $110,000 Capital Cost FY2023 Budget $110,000 Total Budget (all years) $110K Project Total $110K Capital Cost by Year Equipment Installation 2023 $110,000.00 $0 $30K $60K $90K Capital Cost for Budgeted Years TOTAL $110,000.00 Equipment (45%)$50,000.00 Installation (55%)$60,000.00 Village of North Palm Beach | Budget Book 2023 Page 511 Funding Sources Breakdown Funding Sources FY2023 Total General Revenues $60,000 $60,000 Grant Revenues $50,000 $50,000 Total $110,000 $110,000 Funding Sources FY2023 Budget $110,000 Total Budget (all years) $110K Project Total $110K Funding Sources by Year General Revenues Grant Revenues 2023 $110,000.00 $0 $30K $60K $90K Funding Sources for Budgeted Years TOTAL $110,000.00 General Revenues (55%)$60,000.00 Grant Revenues (45%)$50,000.00 Village of North Palm Beach | Budget Book 2023 Page 512 Public Safety Building Emergency Generator Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Equipment Description Replacement of the Public Safety Building emergency generator. Images Details New Purchase or Replacement or Upgrade New Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan An emergency generator for Public Safety Building is necessary to maintain operations when electrical service is unavailable. Need, Justication, Benets An emergency generator for Public Safety Building is necessary to maintain operations when electrical service is unavailable. Comments The Public Safety Building is the Village's Emergency Operation Center (EOC) during the Hurricane Season. Operating Impact Village of North Palm Beach | Budget Book 2023 Page 513 No signicant impact.  Capital expenditure is designed to replace existing equipment. Grant Information American Rescue Plan Act (ARPA) Funds Capital Cost Breakdown Capital Cost FY2023 Total Equipment $400,000 $400,000 Total $400,000 $400,000 Capital Cost FY2023 Budget $400,000 Total Budget (all years) $400K Project Total $400K Capital Cost by Year Equipment 2023 $400,000.00 $0 $100K $200K $300K $400K Capital Cost for Budgeted Years TOTAL $400,000.00 Equipment (100%)$400,000.00 Village of North Palm Beach | Budget Book 2023 Page 514 Funding Sources Breakdown Funding Sources FY2023 Total Grant Revenues $400,000 $400,000 Total $400,000 $400,000 Funding Sources FY2023 Budget $400,000 Total Budget (all years) $400K Project Total $400K Funding Sources by Year Grant Revenues 2023 $400,000.00 $0 $100K $200K $300K $400K Funding Sources for Budgeted Years TOTAL $400,000.00 Grant Revenues (100%)$400,000.00 Village of North Palm Beach | Budget Book 2023 Page 515 Public Works Complex Renovation Study Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description Analysis of options to reuse/redesign the existing public works facility as the complex is outdated and located immediately adjacent to a Single Family Residential neighborhood. Images Details New Purchase or Replacement or Repair New Construction Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan The Public Works Department is critical to the Village. The Department constructs, repairs and maintains all of the publicly owned property and touches every private property within the Village through its Solid Waste Collection services. Having a rightsized complex will allow for more effective, efcient and safe operations. Need, Justication, Benets The site is constrained and does not allow for efcient operations. For example, the garage is too low to pull in Front Loaders for repair and maintenance so this work must be done outside. Village vehicle parking is limited and restrictive -- sanitation vehicles are parked adjacent to residential properties and staff is dependent upon neighboring properties for parking. Stormwater is not currently maintained on site and impacts adjacent properties. Comments Village of North Palm Beach | Budget Book 2023 Page 516 This project has been under discussion for many years. The Village made an offer to purchase the Palm Beach Gardens Public Works Complex for $2.5M in 2018, which exceeded the appraised value of $2.26M, but was out bid. Other options for relocation are being explored. However, if no relocation options are available, the property should be evaluated and recongured to better use the limited space. Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Capital Cost Breakdown Capital Cost FY2023 Total Planning / Design $60,000 $60,000 Total $60,000 $60,000 Capital Cost FY2023 Budget $60,000 Total Budget (all years) $60K Project Total $60K Capital Cost by Year Planning / Design 2023 $60,000.00 $0 $15K $30K $45K $60K Capital Cost for Budgeted Years TOTAL $60,000.00 Planning / Design (100%)$60,000.00 Village of North Palm Beach | Budget Book 2023 Page 517 Funding Sources Breakdown Funding Sources FY2023 Total General Revenues $60,000 $60,000 Total $60,000 $60,000 Funding Sources FY2023 Budget $60,000 Total Budget (all years) $60K Project Total $60K Funding Sources by Year General Revenues 2023 $60,000.00 $0 $15K $30K $45K $60K Funding Sources for Budgeted Years TOTAL $60,000.00 General Revenues (100%)$60,000.00 Village of North Palm Beach | Budget Book 2023 Page 518 Public Works Emergency Generator Replacement Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Equipment Description Replacement emergency generator for the Pubic Works facility. Images Details New Purchase or Replacement or Upgrade Replacement Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan The generator is required in order to provide a continuity of service due to a loss of power during an emergency. Failure to power the facility will negatively impact the Village's response to a storm event or any other incident affected by a loss of power. Need, Justication, Benets The existing generator of Public Works is the 1973 unit that was removed from the old Village Hall. The emergency generator at Public Works is used to run the Village's fuel pumps and lights. It is critical that Public Works is able to fully operate before, during and after a natural disaster. The replacement of the old unit with a new 70 kw generator will ensure that all Public Works operations will be uninterrupted at all times. Operating Impact No signicant impact.  Capital expenditure is designed to replace the existing generator. Village of North Palm Beach | Budget Book 2023 Page 519 Capital Cost Breakdown Capital Cost FY2024 Total Equipment $28,000 $28,000 Total $28,000 $28,000 Capital Cost Total Budget (all years) $28K Project Total $28K Capital Cost by Year Equipment 2024 $28,000.00 $0 $8K $16K $24K Capital Cost for Budgeted Years TOTAL $28,000.00 Equipment (100%)$28,000.00 Village of North Palm Beach | Budget Book 2023 Page 520 Funding Sources Breakdown Funding Sources FY2024 Total General Revenues $28,000 $28,000 Total $28,000 $28,000 Funding Sources Total Budget (all years) $28K Project Total $28K Funding Sources by Year General Revenues 2024 $28,000.00 $0 $8K $16K $24K Funding Sources for Budgeted Years TOTAL $28,000.00 General Revenues (100%)$28,000.00 Village of North Palm Beach | Budget Book 2023 Page 521 Public Works Parking Lot Drainage & Wash Rack Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description The Public Works complex experiences severe ooding during rain events and the wash rack for the vehicles no longer functions. The project will include drainage improvements and a new wash rack. Images Details New Purchase or Replacement or Repair New Construction Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan The Public Works complex oods during rain events and the wash rack for the vehicles no longer functions. This project will help protect expensive Public Works vehicles and equipment and prevent stormwater and water from maintenance activities from discharging onto adjacent properties. Need, Justication, Benets Following a rain event, Public Works' trucks and equipment sit in water which causes damage (i.e. wheels start to rust, water penetrating wheel bearings) and employees must wear rain boots and stand on pallets to enter vehicles as the yard is served only by a single French drain. Vacuum trucks are hired to pump out the yard after rain events. The wash rack, which is used Village of North Palm Beach | Budget Book 2023 Page 522 for sanitation vehicles, drains untreated and overows onto the asphalt when it oods. A properly working wash rack is an NPDES best management practice and a new stormwater system will improve the longevity of the Village's trucks and heavy equipment, ensure the safety of all employees and protect the environment. Comments Stormwater Utility Funds will be used to support this project. Operating Impact Stormwater Utility Funds will be used to support this project. Capital Cost Breakdown Capital Cost FY2025 Total Engineering $15,000 $15,000 Construction $160,000 $160,000 Total $175,000 $175,000 Capital Cost Total Budget (all years) $175K Project Total $175K Capital Cost by Year Construction Engineering 2025 $175,000.00 $0 $50K $100K $150K Capital Cost for Budgeted Years TOTAL $175,000.00 Construction (91%)$160,000.00 Engineering (9%)$15,000.00 Village of North Palm Beach | Budget Book 2023 Page 523 Funding Sources Breakdown Funding Sources FY2025 Total Grant Revenues $105,000 $105,000 Stormwater Utility $70,000 $70,000 Total $175,000 $175,000 Funding Sources Total Budget (all years) $175K Project Total $175K Funding Sources by Year Grant Revenues Stormwater Utility 2025 $175,000.00 $0 $50K $100K $150K Funding Sources for Budgeted Years TOTAL $175,000.00 Grant Revenues (60%)$105,000.00 Stormwater Utility (40%)$70,000.00 Village of North Palm Beach | Budget Book 2023 Page 524 Seawall Replacement at Lakeside Park Overview Request Owner Chad Girard, Assistant Director of Public Works Department Public Works Type Capital Improvement Description Replacement of the Lakeside Park seawall Images Lakeside Park area Lakeside Park seawall Details New Purchase or Replacement or Repair Replacement Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan The seawall at Lakeside Park is showing signs of deterioration and requires replacement. The replacement will be necessary to maintain needed infrastructure that will preserve the park and prevent impacts to water access to residential properties that share the canal. Need, Justication, Benets Due to the very poor condition of the seawall, particularly the southeast section, engineering was completed in 2020 in case the seawall fails and an emergency repair is needed. Part of the project scope is a "living seawall" to protect and promote water quality. The seawall is clearly at or near the end of its useful life, and could suffer a structural failure at any time, especially during a severe rain event or during a sudden recession of the water level in the lake (such as from waves or a drop from an unusually high tide to a relatively low tide).  Comments Village of North Palm Beach | Budget Book 2023 Page 525 Staff recommendations are based upon an engineering study completed in December 2017 to assess damage at Lakeside Park after Hurricane Irma. The canal side seawall will need to be addressed as well.  Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are beliveved to be marginal.  Grant Information American Rescue Plan Act (ARPA) Funds Capital Cost Breakdown Capital Cost FY2024 Total Construction $900,000 $900,000 Total $900,000 $900,000 Capital Cost Total Budget (all years) $900K Project Total $900K Capital Cost by Year Construction 2024 $900,000.00 $0 $250K $500K $750K Capital Cost for Budgeted Years TOTAL $900,000.00 Construction (100%)$900,000.00 Village of North Palm Beach | Budget Book 2023 Page 526 Funding Sources Breakdown Funding Sources FY2024 Total Grant Revenues $900,000 $900,000 Total $900,000 $900,000 Funding Sources Total Budget (all years) $900K Project Total $900K Funding Sources by Year Grant Revenues 2024 $900,000.00 $0 $250K $500K $750K Funding Sources for Budgeted Years TOTAL $900,000.00 Grant Revenues (100%)$900,000.00 Village of North Palm Beach | Budget Book 2023 Page 527 Septic to Sewer Overview Request Owner Chad Girard, Assistant Director of Public Works Department Public Works Type Capital Improvement Description The area of Lorraine Court, Conroy Drive, Honey Road, Richard Road and Hinda Lane is currently on septic sewer. This project would convert the septic systems to a sanitary sewer system maintained by Seacoast Utility Authority. Details New Purchase or Replacement or Repair New Construction Useful Life 10 or more years Strategic Result Quality of Life Supplemental Attachments Preliminary Conceptual Design(/resource/cleargov-prod/projects/documents/18e833fd36ba0ef 1b351.pdf) This is a preliminary design provided by Seacoast Utility Authority Cost Estimate Breakdown(/resource/cleargov-prod/projects/documents/739818b2ef7f22fe093f.pdf) A breakdown of the cost estimate by phase. Need, Justication, Benets This area that is unserved by sanitary sewer system will eventually fail, allowing untreated sewage to leach into surface waters and private groundwater wells. Malfunctioning septic systems can release bacteria, viruses and chemicals toxic to local waterways. The conversion will improve the water quality along the Earman River.  Comments It is anticipated that this project will be completed in two phases. The rst phase will include Lorraine Court, Conroy Drive, and Honey Road. The roads, Richard Road and Hinda Lane, are included as a second phase and would not be completed by the Village without annexation. Operating Impact This work will be turned over to Seacoast Utility Authority upon completion and the Village will not incur any additional operational impacts.  Village of North Palm Beach | Budget Book 2023 Page 528 Capital Cost Breakdown Capital Cost FY2025 FY2026 Total Engineering $604,000 $365,000 $969,000 Construction $2,709,000 $1,716,000 $4,425,000 Total $3,313,000 $2,081,000 $5,394,000 Capital Cost Total Budget (all years) $5.394M Project Total $5.394M Capital Cost by Year Construction Engineering 2025 2026 $3,313,000.00 $2,081,000.00 $0 $800K $1.6M $2.4M $3.2M Capital Cost for Budgeted Years TOTAL $5,394,000.00 Construction (82%)$4,425,000.00 Engineering (18%)$969,000.00 Village of North Palm Beach | Budget Book 2023 Page 529 Funding Sources Breakdown Funding Sources FY2025 FY2026 Total Other $3,313,000 $2,081,000 $5,394,000 Total $3,313,000 $2,081,000 $5,394,000 Funding Sources Total Budget (all years) $5.394M Project Total $5.394M Funding Sources by Year Other 2025 2026 $3,313,000.00 $2,081,000.00 $0 $800K $1.6M $2.4M $3.2M Funding Sources for Budgeted Years TOTAL $5,394,000.00 Other (100%)$5,394,000.00 Village of North Palm Beach | Budget Book 2023 Page 530 Sidewalk Repair and Replacement Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description Ongoing Village sidewalk repairs -- saw cutting and removal/replacement -- to maintain pedestrian safety. Images Details New Purchase or Replacement or Repair Replacement Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan This project provides for safe, well-maintained and dependable infrastructure. Need, Justication, Benets Required to maintain pedestrian safety and attractive neighborhoods. Village of North Palm Beach | Budget Book 2023 Page 531 Comments FY2021 and FY2022 had dozens of sidewalk sections removed and replaced. Focus in FY2023 will continue the removal and replacement of sidewalk sections that can not be saw cut. Operating Impact The primary goal is to improve pedestrian safety. There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Capital Cost Breakdown Capital Cost FY2023 FY2024 FY2025 FY2026 FY2027 Total Construction $200,000 $200,000 $200,000 $100,000 $100,000 $800,000 Total $200,000 $200,000 $200,000 $100,000 $100,000 $800,000 Capital Cost FY2023 Budget $200,000 Total Budget (all years) $800K Project Total $800K Capital Cost by Year Construction 2023 2024 2025 2026 2027 $200,000.00 $200,000.00 $200,000.00 $100,000.00 $100,000.00 $0 $50K $100K $150K $200K Capital Cost for Budgeted Years TOTAL $800,000.00 Construction (100%)$800,000.00 Village of North Palm Beach | Budget Book 2023 Page 532 Funding Sources Breakdown Funding Sources FY2023 FY2024 FY2025 FY2026 FY2027 Total General Revenues $100,000 $100,000 $200,000 Infrastructure Surtax $200,000 $200,000 $200,000 $600,000 Total $200,000 $200,000 $200,000 $100,000 $100,000 $800,000 Funding Sources FY2023 Budget $200,000 Total Budget (all years) $800K Project Total $800K Funding Sources by Year General Revenues Infrastructure Surtax 2023 2024 2025 2026 2027 $200,000.00 $200,000.00 $200,000.00 $100,000.00 $100,000.00 $0 $50K $100K $150K $200K Funding Sources for Budgeted Years TOTAL $800,000.00 General Revenues (25%)$200,000.00 Infrastructure Surtax (75%)$600,000.00 Village of North Palm Beach | Budget Book 2023 Page 533 Stormwater Repair and Replacement Program Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description Repair and replacement of the existing stormwater infrastructure, regrading swales and including water quality features. Stormwater repairs in 2022: Southwind Circle, Buoy Road, Eastwind Drive and Lakeside/Dory. Images Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan The Village's stormwater system requires immediate attention due to its age and lack of maintenance. This work will be required to provide reliable and well-maintained infrastructure designed to protect property. Additionally, the Program will address the need to pre-treat stormwater before it enters the Lake Worth Lagoon, the North Palm Beach Waterway or the Village's canals. Need, Justication, Benets Due to age and condition of the stormwater collection system, the Village will be required to expend funds in the near future to appropriately maintain its stormwater infrastructure. The approval of the Stormwater Utility Fund in FY2021 and a Stormwater Master Plan in FY2022, which was identied as a priority in the Citizens' Master Plan (2016), will provide a dedicated source of funding and prioritized projects from this program. Comments Village of North Palm Beach | Budget Book 2023 Page 534 Focus of the program will be on cleaning, televising, prioritizing projects, and effecting repairs. Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Capital Cost Breakdown Capital Cost FY2023 FY2024 FY2025 FY2026 FY2027 Total Construction $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000 Total $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000 Capital Cost FY2023 Budget $500,000 Total Budget (all years) $2.5M Project Total $2.5M Capital Cost by Year Construction 2023 2024 2025 2026 2027 $500,000.00 $500,000.00 $500,000.00 $500,000.00 $500,000.00 $0 $120K $240K $360K $480K Capital Cost for Budgeted Years TOTAL $2,500,000.00 Construction (100%)$2,500,000.00 Village of North Palm Beach | Budget Book 2023 Page 535 Funding Sources Breakdown Funding Sources FY2023 FY2024 FY2025 FY2026 FY2027 Total Stormwater Utility $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000 Total $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000 Funding Sources FY2023 Budget $500,000 Total Budget (all years) $2.5M Project Total $2.5M Funding Sources by Year Stormwater Utility 2023 2024 2025 2026 2027 $500,000.00 $500,000.00 $500,000.00 $500,000.00 $500,000.00 $0 $120K $240K $360K $480K Funding Sources for Budgeted Years TOTAL $2,500,000.00 Stormwater Utility (100%)$2,500,000.00 Village of North Palm Beach | Budget Book 2023 Page 536 Village Hall Roof Replacement Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description Replacement of Village Hall roof. Images Details New Purchase or Replacement or Repair Replacement Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan Roof replacement will be necessary to preserve the integrity of the building and the working conditions for staff. Need, Justication, Benets The roof at Village Hall has had numerous repairs over the past few years. A full inspection was completed in 2016 which stated that the roof will start to fail in 2021. Comments A value engineering option will be to replace the tiles with shingles. Village of North Palm Beach | Budget Book 2023 Page 537 Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal. Capital Cost Breakdown Capital Cost FY2024 Total Construction $225,000 $225,000 Other $25,000 $25,000 Total $250,000 $250,000 Capital Cost Total Budget (all years) $250K Project Total $250K Capital Cost by Year Construction Other 2024 $250,000.00 $0 $240K$60K $120K $180K Capital Cost for Budgeted Years TOTAL $250,000.00 Construction (90%)$225,000.00 Other (10%)$25,000.00 Village of North Palm Beach | Budget Book 2023 Page 538 Funding Sources Breakdown Funding Sources FY2024 Total General Revenues $250,000 $250,000 Total $250,000 $250,000 Funding Sources Total Budget (all years) $250K Project Total $250K Funding Sources by Year General Revenues 2024 $250,000.00 $0 $240K$60K $120K $180K Funding Sources for Budgeted Years TOTAL $250,000.00 General Revenues (100%)$250,000.00 Village of North Palm Beach | Budget Book 2023 Page 539 Village of NPB Country Club EOC Generator Overview Request Owner Chad Girard, Assistant Director of Public Works Department Public Works Type Capital Equipment Description This is a request to add a permanent generator at the Village's Country Club. The purpose of the generator is to allow operation of the Emergency Operations Center at the Country Club during emergency declarations.  Images Generator Details New Purchase or Replacement or Upgrade New Useful Life 10 or more years Strategic Result People and Organizational Performance Link to Strategic Plan The emergency generator will allow Village of North Palm Beach Operations to continue in the case of a prolonged outage of power.  Need, Justication, Benets This generator is needed to provide operations for the Emergency Operations Center (EOC) at the Country Club. The EOC will have a fully functioning kitchen to serve rst responders meals during a declaration of emergency when a loss of power has occurred.    Comments The generator location for the EOC is already determined at the new building. A new automatic transfer switch will need to be installed. The generator will be a natural gas generator, but the option of a diesel or dual purpose generator will be explored for redundancy.  Village of North Palm Beach | Budget Book 2023 Page 540 Operating Impact The maintenance costs will be minimal. Typical maintenance will be done in-house.  Grant Information The ARPA funds will be utilized for the generator purchase. Capital Cost Breakdown Capital Cost FY2024 Total Equipment $350,000 $350,000 Installation $150,000 $150,000 Total $500,000 $500,000 Capital Cost Total Budget (all years) $500K Project Total $500K Capital Cost by Year Equipment Installation 2024 $500,000.00 $0 $120K $240K $360K $480K Capital Cost for Budgeted Years TOTAL $500,000.00 Equipment (70%)$350,000.00 Installation (30%)$150,000.00 Village of North Palm Beach | Budget Book 2023 Page 541 Funding Sources Breakdown Funding Sources FY2024 Total Grant Revenues $500,000 $500,000 Total $500,000 $500,000 Funding Sources Total Budget (all years) $500K Project Total $500K Funding Sources by Year Grant Revenues 2024 $500,000.00 $0 $120K $240K $360K $480K Funding Sources for Budgeted Years TOTAL $500,000.00 Grant Revenues (100%)$500,000.00 Village of North Palm Beach | Budget Book 2023 Page 542 Village Roads Asphal t Resurfacing Overview Request Owner Chuck Huff, Director of Public Works Department Public Works Type Capital Improvement Description Pavement preservation improvements include the use of milling/paving, rehabilitation/replacement of decient roadways, and striping of streets and/or alleys on an annual basis. Images Asphalt Asphalt Asphalt Details New Purchase or Replacement or Repair Repair/Refurbishment Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan The project will provide safe, clean, well-maintained and dependable infrastructure and transporation. Need, Justication, Benets In FY2022, a Mobile Asset Collection (MAC) vehicle was used to collect street level ROW and pavement images. In FY2023 the department will use asset management software, e.g. degradation curves, used to calculate a Pavement Condition Index (PCI) value, analyze funding, and compare maintenance and preservation activities. The Streets Department spent approximately 1.5 million dollars in FY2022 on addressing the most critical roads. In order to maintain a good PCI, it is projected that $360,000 per year will be expended on milling and paving projects. Operating Impact Village of North Palm Beach | Budget Book 2023 Page 543 Program to maintain the existing streets, including milling/overlay projects. There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal unless projects are delayed. Capital Cost Breakdown Capital Cost FY2023 FY2024 FY2025 FY2026 FY2027 Total Engineering $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 Construction $390,000 $440,000 $440,000 $240,000 $240,000 $1,750,000 Total $400,000 $450,000 $450,000 $250,000 $250,000 $1,800,000 Capital Cost FY2023 Budget $400,000 Total Budget (all years) $1.8M Project Total $1.8M Capital Cost by Year Construction Engineering 2023 2024 2025 2026 2027 $400,000.00 $450,000.00 $450,000.00 $250,000.00 $250,000.00 $0 $120K $240K $360K Capital Cost for Budgeted Years TOTAL $1,800,000.00 Construction (97%)$1,750,000.00 Engineering (3%)$50,000.00 Village of North Palm Beach | Budget Book 2023 Page 544 Funding Sources Breakdown Funding Sources FY2023 FY2024 FY2025 FY2026 FY2027 Total General Revenues $250,000 $250,000 $500,000 Infrastructure Surtax $400,000 $450,000 $450,000 $1,300,000 Total $400,000 $450,000 $450,000 $250,000 $250,000 $1,800,000 Funding Sources FY2023 Budget $400,000 Total Budget (all years) $1.8M Project Total $1.8M Funding Sources by Year General Revenues Infrastructure Surtax 2023 2024 2025 2026 2027 $400,000.00 $450,000.00 $450,000.00 $250,000.00 $250,000.00 $0 $120K $240K $360K Funding Sources for Budgeted Years TOTAL $1,800,000.00 General Revenues (28%)$500,000.00 Infrastructure Surtax (72%)$1,300,000.00 Village of North Palm Beach | Budget Book 2023 Page 545 TENNIS REQUESTS Village of North Palm Beach | Budget Book 2023 Page 546 Tennis Court - New Construction Overview Request Owner Beth Davis, General Manager Department Tennis Type Capital Improvement Description Install two (2) new HarTru tennis courts with conventional above-ground irrigation systems on empty lawn east of existing third battery. Installation includes site preparation with tree & stump removal, ll for elevation, slope and laser grade. Court construction shall consist of (2) HydroGrid tennis courts in a battery measuring 60' x 240', fencing, wind screen curtains, 39 tons of HydroBlend/Hartru material per court laser grade, net posts, nets, herringbone line tapes, LED lighting system, court equipment and allowance for permits/fees/engineering. Images CIP Tennis Map CIP Tennis Project Photo Details New Purchase or Replacement or Repair New Construction Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan Quality of Life by providing unsurpassed amenities and programming, efcient and reliable infrastructure, and preservation of safety and community well-being. Need, Justication, Benets Addition of (2) tennis courts is necessary to enhance the quality and revenue potential of NPBCC Tennis Center. This addition would allow the Club to service additional residents, members, leagues and lessons, all resulting in increased tennis revenue and prestige in the Palm Beach communities. Comments Village of North Palm Beach | Budget Book 2023 Page 547 Private funding Operating Impact No operating impact. Private funding provided by a group of NPBCC Tennis members Grant Information No grant Capital Cost Breakdown Capital Cost FY2024 Total Construction $250,000 $250,000 Total $250,000 $250,000 Capital Cost Total Budget (all years) $250K Project Total $250K Capital Cost by Year Construction 2024 $250,000.00 $0 $240K$60K $120K $180K Capital Cost for Budgeted Years TOTAL $250,000.00 Construction (100%)$250,000.00 Village of North Palm Beach | Budget Book 2023 Page 548 Funding Sources Breakdown Funding Sources FY2024 Total Other $250,000 $250,000 Total $250,000 $250,000 Funding Sources Total Budget (all years) $250K Project Total $250K Funding Sources by Year Other 2024 $250,000.00 $0 $240K$60K $120K $180K Funding Sources for Budgeted Years TOTAL $250,000.00 Other (100%)$250,000.00 Village of North Palm Beach | Budget Book 2023 Page 549 Tennis Court Improvements Overview Request Owner Beth Davis, General Manager Department Tennis Type Capital Improvement Description Resurface and laser grade four remaining Hartru tennis courts at North Palm Beach Country Club tennis facility. FRDAP project in FY22 completed six courts of ten court facility, this would mirror that project.  Remove and replace nets, tapes and anchors. Scrape algae and dig out hard packed areas from the edges of the courts, cabanas and under the nets to improve overall drainage. Furnish and laser grade (5) tons of Hartru material per court for 20-ton total and enhance tennis area with new landscaping features with benches and shade structures. Images CIP Tennis Map CIP Tennis FRDAP Project Details New Purchase or Replacement or Repair New Construction Useful Life 7 Strategic Result Quality of Life Link to Strategic Plan This project would result in safe, better performing and more cost effective infrastructure on the tennis court. Need, Justication, Benets Tennis court improvements are needed to enhance the quality of courts and improve overall drainage, which is hindered in certain areas due to the poor drainage infrastructure that has resulted in additional maintenance in order to remove algae accumulation. Finish up the four remaining courts and add landscape features, benches, water fountains and shade structures to provide better climate protection for our guests. Comments Village of North Palm Beach | Budget Book 2023 Page 550 Seek grants to complete FY21 FRDAP project Operating Impact No impact. Mirror PY21 FRDAP project to complete ten (10) court tennis facility Grant Information FRDAP Grant (no match). The Village will appropriate any grant matching requirements upon notication of grant approval. If targeted grant isn't awarded, The Village will need to either suspend the project or seek alternate funding sources. Capital Cost Breakdown Capital Cost FY2023 Total Construction $50,000 $50,000 Total $50,000 $50,000 Capital Cost FY2023 Budget $50,000 Total Budget (all years) $50K Project Total $50K Capital Cost by Year Construction 2023 $50,000.00 $0 $12K $24K $36K $48K Capital Cost for Budgeted Years TOTAL $50,000.00 Construction (100%)$50,000.00 Village of North Palm Beach | Budget Book 2023 Page 551 Funding Sources Breakdown Funding Sources FY2023 Total Grant Revenues $50,000 $50,000 Total $50,000 $50,000 Funding Sources FY2023 Budget $50,000 Total Budget (all years) $50K Project Total $50K Funding Sources by Year Grant Revenues 2023 $50,000.00 $0 $12K $24K $36K $48K Funding Sources for Budgeted Years TOTAL $50,000.00 Grant Revenues (100%)$50,000.00 Village of North Palm Beach | Budget Book 2023 Page 552 Tennis Court Lighting & Fence Replacement Overview Request Owner Beth Davis, General Manager Department Tennis Type Capital Improvement Description This project would replace the existing court lights with LED sports lighting. The existing concrete poles may be used. The center poles are deteriorating and must be removed. The project also includes the replacement of all tennis fences including posts and mesh as the fence poles have deteriorated beyond repair. Images CIP Tennis Lighting and Fence Replacement CIP Tennis Court Lights Details New Purchase or Replacement or Repair Replacement Useful Life 10 or more years Strategic Result Quality of Life Link to Strategic Plan This project would result in safe, better performing and more cost effective infrastructure on the tennis court Need, Justication, Benets The court lighting system is over 20 years old and not adequate for standard tennis play. The courts are used for night play throughout the year by members, residents, and guests. With this project, the lighting on the courts would be uniform and dark areas would be eliminated. Most importantly, several light boxes are no longer stable and spin in high winds; this is a safety risk as the boxes each weigh 270 pounds. Drainage on the courts is hindered in certain areas due to the improper location of bottom rails and mesh. The rails have dropped lower over the years and some rest on the court surface, which prevents the courts from draining properly. This has resulted in additional maintenance in order to remove algae accumulation. Village of North Palm Beach | Budget Book 2023 Page 553 Comments Seek grants and/or capital lease arrangements through lighting product suppliers. Operating Impact There may be operating efciencies or avoidance of future costs that result from the improvements, but these impacts are not presently quantiable and are believed to be marginal.  It is estimated that with replacement, the total energy usage reduction would be approximately 82% and the CO2 emissions would be reduced by approximately 516 tons.   Grant Information LWCF Grant (50/50). The Village will appropriate any grant matching requirements upon notication of grant approval. If the targeted grant isn't awarded, the Village will need to either suspend the project or seek alternate funding sources. Village of North Palm Beach | Budget Book 2023 Page 554 Capital Cost Breakdown Capital Cost FY2024 Total Construction $350,000 $350,000 Total $350,000 $350,000 Capital Cost Total Budget (all years) $350K Project Total $350K Capital Cost by Year Construction 2024 $350,000.00 $0 $100K $200K $300K Capital Cost for Budgeted Years TOTAL $350,000.00 Construction (100%)$350,000.00 Village of North Palm Beach | Budget Book 2023 Page 555 Funding Sources Breakdown Funding Sources FY2024 Total Country Club $175,000 $175,000 Grant Revenues $175,000 $175,000 Total $350,000 $350,000 Funding Sources Total Budget (all years) $350K Project Total $350K Funding Sources by Year Country Club Grant Revenues 2024 $350,000.00 $0 $100K $200K $300K Funding Sources for Budgeted Years TOTAL $350,000.00 Country Club (50%)$175,000.00 Grant Revenues (50%)$175,000.00 Village of North Palm Beach | Budget Book 2023 Page 556 Glossary The denitions of terms listed are provided below to assist the reader in the understanding of terminology used throughout the text of the budget document.  Abbreviations & Acronyms: The following is a list of abbreviations & acronyms used throughout the text of the budget document: CIP Capital Improvement Plan CPI Consumer Price Index COLA Cost of Living Adjustment EPA Environmental Protection Agency EAR Evaluation and Appraisal Report FEMA Federal Emergency Management Association FDEP Florida Department of Environmental Protection FDLE Florida Department of Law Enforcement FDOT Florida Department of Transportation FLC Florida League of Cities FMIT Florida Municipal Insurance Trust FRDAP Florida Recreation Development Assistance Program FPE Federation of Public Employees FTE Full Time Equivalent FY Fiscal Year GAAP Generally Accepted Accounting Principles GASB Governmental Accounting Standards Board GFOA Government Finance Ofcers Association GIS Geographical Information System IAFF International Association of Fire Fighters ICMA International City Management Association IT Information Technology LCIR Legislative Committee on Intergovernmental Relations LOS Level of Service NIMS National Incident Management System NPDES National Pollutant Discharge Elimination System OPEB Other Post-Employment Benets PBA Police Benevolent Association RBR Roll-Back Rate SFWMD South Florida Water Management District SOP Standard Operating Procedure TRIM Truth In Millage ULDC Unied Land Development Code Account: A term used to identify an individual asset, liability, expenditure, control, revenue control, encumbrance control or fund balance. Accountability: The condition, quality, fact or instance of being obliged to report for actions or outcomes. Village of North Palm Beach | Budget Book 2023 Page 557 Accounting System: The total structure of records and procedures which discover, record, classify, summarize and report information on the nancial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components. Accrued Interest: The amount of interest that as accumulated on the debt service since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery. Accrual Basis of Accounting: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of the related cash ows. Accumulated Depreciation: The total depreciation taken for an asset since it was placed in service. Actuarial: A methodology that makes determinations of required contributions to achieve future funding levels that addresses risk and time. Ad Valorem Taxes: A tax based on the assessed value of property, to include real and personal property. Adopted Budget: The budget as it is approved by the Village Council prior to the beginning of each scal year. Amended Budget: The adopted budget that incorporates all operating transfers and approved budget amendments (changes in the budget total that are approved subsequent to initial adoption). Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule. Annexation: The incorporation of land into an existing city with a resulting change in the boundaries of that city. Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specic public purposes only.  An appropriation is usually limited in amount and as to the time prior within which it may be expended. Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities.  Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS. Assessed Valuation: A valuation set upon real estate or other property by the county assessor and the state as a basis for levying taxes. Asset: Resources owned or held by a government which has monetary value. Village of North Palm Beach | Budget Book 2023 Page 558 Assigned Fund Balance: The fund balance reporting category, which refers to amounts a government intends to issue for a specic purpose. Audit: An examination of a community's nancial systems, procedures, and data by a certied public accountant (independent auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations.  The audit serves as a valuable management tool in evaluating the scal performance of a community. Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) ndings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.  Available Fund Balance: Funds remaining from the prior year which are available for appropriation and expenditure in the current year. Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unity at a specied date. Balanced Budget: A budget in which planned funds available equal planned expenditures. Budget: An annual nancial plan that identies revenues, species the type and level of services to be provided and establishes the amount of money which can be spent. Budget Amendment: The process by which unanticipated changes in revenue or expenditures are made a part of the budget, thereby amending it. Budget Calendar: A schedule of key dates which the Village follows for the preparation, adoption and administration of the budget. Budget Message: A general discussion of the proposed budget as presented in writing by the Village Manager to the Village Council. Budget Transfer: An action which changes budgeted amounts at the department, division, and/or object code level of control with offsetting increases and decreases in budgeted line items. Budgetary Basis: The basis of accounting used to estimate nancing sources and uses in the budget. This generally takes one of three forms: GAAP, cash or modied accrual. Budgetary Control: The management and control of the budget within limitation of the approved appropriations and available resources. Budget Document: The ofcial written statement-document which presents the proposed budget to the council/legislative body. Village of North Palm Beach | Budget Book 2023 Page 559 Budget Summary: Categories of expenditure or revenue are classied by major function and category. Capital Improvement Plan (CIP): A multi-year plan of proposed capital outlays to be incurred each year over a period of ten years to meet capital needs arising from the Village’s long-term needs. Capital Outlay: The cost(s) associated with the acquisition of land, land improvements, buildings, building improvements, construction in progress, machinery and equipment, vehicles and infrastructure, and other tangible or intangible assets that are used in operations and that have an initial useful life extending beyond a single reporting period. Capital Projects Fund: A type of Governmental Fund established to account for the acquisition or construction of major capital facilities, other than those accounted for in proprietary or trust funds. Collective Bargaining: The process of negotiating workers' wages, hours, benets, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union, regarding wages, hours and working conditions. Comprehensive Annual Financial Report: Prepared at the close of each scal year to show the actual audited condition of the Village’s funds and serve as the ofcial public record of the Village’s nancial status and activities. Committed Fund Balance: The fund balance reporting category, which refers to amounts that can only be used for specic purposes pursuant to constraints imposed by formal action of the government’s highest level of decision-making authority. Consumer Price Index (CPI): A statistical description of price levels provided by the United States Department of Labor. The index is used as a measure of the increase in the cost of living. Contingency: An appropriation of funds to cover unforeseen events that occur during the scal year. Contractual Services: A cost related to a legal agreement. Cost-of-Living Adjustment (Market Adjustment): An increase in salaries to offset the adverse effect of ination on compensation. Debt Limit: The maximum amount of gross or net debt which is legally permitted. Debt Ratios: Comparative statistics showing the relationship between the issuer’s outstanding debt and such factors as its tax base, income or population. Debt Service: Principal and interest requirements on outstanding debt according to a predetermined payment schedule. Village of North Palm Beach | Budget Book 2023 Page 560 Decit: The excess of the liabilities of a fund over its assets. The excess of expenditures over revenues during an accounting period. Dened Benet Plan: A pension plan that has terms specifying the amount of benets to be provided after separation of employment; to be distinguished from a dened contribution plan in which the plan species the amount of the contribution to the plan. Department: A major work unit or functional unit having related activities aimed at accomplishing a major service or regulatory program for which the Village is responsible. Depreciation: The decrease in value of physical assets due to use and the passage of time. Division: A section of a department or government that is responsible for dealing with a particular area of policy or administration, or a particular task or function. Economic Development: The process of attracting new businesses by use of incentives or innovative nancing methods. Effectiveness: Producing a decided, decisive or desired effect. Efciency: Effective operation as measured by a comparison of production with cost. Employer Contribution: A term used to describe contributions actually made by the employer in relation to the annual required contribution (ARC) of the employer (in the context of pension benets). Encumbrance: Obligations in the form of purchase orders, which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up. Enterprise Fund: A self-supporting fund used to account for operations that provide a service to citizens nanced primarily by a user charge. Net income is sufcient for capital maintenance, public policy, management control, accountability or other purposes. Environmental Protection Agency (EPA): The Federal agency charged with protecting human health and with safeguarding the natural environment: air, water, and land. Evaluation and Appraisal Report (EAR): A State-mandated report which evaluates how successful a community has been in addressing major community land-use planning issues through implementation of its comprehensive plan. Expenditures: An outlay of money made by municipalities to provide the programs and services within their approved budget. Village of North Palm Beach | Budget Book 2023 Page 561 Federal Emergency Management Association (FEMA): The agency of the US Government tasked with Disaster Mitigation, Preparedness, Response & Recovery planning. Federation of Public Employees (FPE): The labor union representing paid full-time public employees in specic classications. Fiduciary Funds: Trust and/or agency funds used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. Fines and Forfeitures: Revenues derived from penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations and for neglect of ofcial duty; for example, conscated property. Fiscal Year (FY): A twelve month period of time to which the annual budget applies and at the end of which a government determines its nancial position and results of operations. The scal year for the Village is October 1 to September 30. Fixed Assets: Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, and machinery and equipment. Florida Department of Environmental Protection (FDEP): A federal agency charged with proposing and enforcing environmental law. Florida Department of Transportation (FDOT): The agency charged with the establishment, maintenance, and regulation of public transportation in the state of Florida. Florida Department of Revenue (FDOR): The lead agency in state government for the collection of general tax administration. Florida League of Cities (FLC): Comprised of city ofcials who wished to unite the municipal governments in Florida for the purpose of shaping legislation, sharing the advantages of cooperative action, and exchanging ideas and experiences established the League in 1922. Florida Municipal Insurance Trust (FMIT): A trust designed to provide cost effective insurance coverage for Florida’s not-for-prot agencies. Florida Recreation Development Assistance Program (FRDAP): A competitive grant program that provides nancial assistance to local governments for development or acquisition of land for public outdoor recreational purposes. Franchise Fees: Fees levied on a corporation in return for granting a privilege sanctioning a monopoly or permitting the use of public property, usually subject to regulation by the governing body. FTE: Full-Time Equivalent, which is calculated on the basis of the number of hours that have been budgeted for a particular position. Full-Time Position: A position which qualies for full Village benets and usually required to work 40 hours per week. Village of North Palm Beach | Budget Book 2023 Page 562 Fund: An independent scal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities which are segregated for the purpose of carrying on specic activities or attaining certain objectives. Fund Balance: The fund equity of governmental funds. Changes in fund balances are the result of the difference between revenues and expenditures. Fund Type: In governmental accounting, all funds are classied into eight generic fund types; General, Special Revenue, Debt Service, Capital Projects, Special Assessment, Enterprise, Internal Service and Trust & Agency. GASB 34: A major pronouncement of the Governmental Accounting Standards Board (GASB) that establishes new criteria on the form and content of governmental nancial statements.  GASB 34 requires a report on overall nancial health, not just on individual funds.  It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, roads, sewers, etc.  It also requires the presentation of a narrative statement of the government's nancial performance, trends and prospects for the future. GASB 45: This is another Governmental Accounting Standards Board (GASB) major pronouncement that each public entity accounts for and reports other post-employment benets (OPEB) in its accounting statements.  Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service. General Fund: A fund used to account for the receipt and expenditure of resources traditionally associated with local government. General Obligation Bonds: When a government pledges its full faith and credit to the repayment of the bonds it issues, those bonds are referred to as general obligation bonds. General Revenue: The revenues of a government other than those derived from and retained in an enterprise. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of/and guidelines for nancial accounting and reporting. They govern the form and content of the basic nancial statement of an entity. GAAP encompasses the conventions, rules, and procedures necessary to dene accepted accounting principles at a particular time. They include not only broad guidelines for general application, but also detailed practices and procedures. Geographical Information System (GIS): Total tool and mapping technique that connects databases to maps. It combines layers of information about where things are located with descriptive data about those things and their surroundings. Goal: A statement of broad direction, purpose or intent based on the needs of a community. A goal is general and timeless; that is, it is not concerned with a specic achievement in a given period. Governing Body: A board, committee, commission or other executive or policy making body of a municpality. Government Finance Ofcers Association (GFOA): The professional association of state/provincial and local nance ofcers in the United States and Canada. Village of North Palm Beach | Budget Book 2023 Page 563 Governmental Accounting Standards Board (GASB): An established national board, which governs nancial reporting standards on state and local government levels throughout the United States of America, with its main headquarters in Chicago, IL. Governmental Funds: Funds that account for the activities of a local government’s operations. They can be classied into four generic fund types: general fund, special revenue funds, capital projects funds, and debt service funds. Grants: Contributions or gifts of cash or other assets from another government to be used or expended for a specic purpose, activity or facility. Interfund Transfers: The movement of moneys between the funds of a governmental entity. Intergovernmental Revenues: Revenues are collected by one government and distributed to another level of government. International Association of Fire Fighters (IAFF): The labor union representing paid full-time reghters and emergency  medical services personnel. International City Management Association (ICMA): The professional and educational organization for chief appointed managers, administrators and assistants in cities, towns, counties and regional entities. Infrastructure: The physical assets of a government (i.e. streets, water, sewer, public buildings and parks). Investments: Securities and real estate held for the production of income in the form of interest,dividends, rentals or lease payments.  The term does not include xed assets used in governmental operations. Legislative Committee on Intergovernmental Relations (LCIR): The State of Florida’s Legislative Committee on Intergovernmental Relations provides some intergovernmental revenue estimates for budgetary purposes. Level of Service (LOS): Services or products which comprise actual or expected output of a given program. Local Option Gas Tax: A tax established in 1983 to fund transportation-related improvements. Long-Term Debt: Debt liability due after one year or longer. Major Fund: A fund whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10% of corresponding totals for all governmental or enterprise funds and at least 5% of the aggregate amount for all governmental and enterprise funds for the same item. Maximum Millage Rate: The maximum millage that a county or municipality may levy with a simple majority vote of the governing body; other voting requirements will allow a municipality to adopt a millage rate in excess of the maximum millage rate. Village of North Palm Beach | Budget Book 2023 Page 564 Mill: The property tax rate is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Millage: Property tax levy stated in terms of dollars and cents for every thousand dollars of assessed property value. Mission: The mission statement is a brief summary of why a program exists and what it is trying to achieve. It tells what the department does, who they do it for and why. The statement is specic enough to describe the program’s purpose but general enough to last into the future. Modied Accrual Basis: The accrual basis of accounting adopted for the governmental fund type. In this basis of accounting, expenditures are recognized when the goods or services are received and revenues, such as taxes, are recognized when measurable and available to pay expenditures in the current period. MUNIS: The Village’s nancial software system Municipality: A primarily urban political unit having corporate status and usually powers of self-government. National Incident Management System (NIMS): A core set of doctrine, concepts, principles, terminology, and organizational processes that enable effective, efcient, and collaborative incident management across all emergency management and incident response organizations and disciplines. Non-major Fund: A fund that does not meet the denition of a major fund (see denition for major fund). Non-operating Expenses: Expenses which are not directly related to the fund’s primary service activities. Non-operating Revenues: Revenues which are incidental to, or by-products of, the fund’s primary service activities. Non-spendable Fund Balance: Fund Balance reporting category which includes amounts that are not in a spendable form or are required to be maintained intact. Objective: A simply stated, readily measurable statement of the aim of expected accomplishment within the scal year. Operating Budget: Plans for current expenditures and the proposed means of nancing them. The annual operating budget is the primary means by which most of the nancing acquisition, spending and service delivery activities of a government are controlled. The use of an annual operating budget is required by law. Operating Expenses: Expenses which are directly related to the fund’s primary service activities. Operating Revenues: Funds that the government received as income to pay for ongoing operations. It includes such items as taxes, fees from specic services, interest earnings and grant revenues. Village of North Palm Beach | Budget Book 2023 Page 565 Ordinance: A formal legislative enactment by the governing board of a municipality. If it is not in conict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. Original Budget: The rst complete appropriated budget which is approved at the second public hearing in September. Other Financing Sources: Governmental fund general long-term debt proceeds, operating transfers out, and material proceeds of xed asset dispositions. Such amounts are classied separately from revenues. Other Post-Employment Benets (OPEB): Post-Employment Benets other than pension benets. OPEB consists primarily of health care benets, and may include other benets such as life insurance, long term care and similar benets. Part-Time: Employees who work less than 30 hours per week and are not entitled to full-time employee benets. Pension Fund: Account for the accumulation of resources to be used for retirement benet payments to the Village’s employees. Performance Measure: Data collected to determine how effective and/or efcient a program is in achieving its objectives. Personnel Costs: Costs that are directly associated with employees, including salaries and fringe benets. Police Benevolent Association (PBA): The labor union representing paid full-time law enforcement personnel. Property Tax: A tax levied on the assessed value of real property. This tax is also known as the Ad Valorem Tax. Proprietary Fund Types: Account for activities that are common in the private sector, where the government operates in a manner similar to their counterparts in the commercial world. The primary source of revenue for this fund type is user charges. Proprietary funds can be classied into two fund types; enterprise funds and internal service funds. Public Hearing: An open public meeting called by a recipient government to provide all residents (without regard to taxpaying, voting status, or handicap) with an opportunity to offer written and oral comments regarding the subject to be discussed. Purchase Order: A document which authorizes the delivery of specied merchandise or the rendering of certain services. Reclassication: The moving of an existing position from one personnel classication to another based upon the different performance of duties. Reserves: A portion of the fund balance or retained earnings legally segregated for specic purposes. Village of North Palm Beach | Budget Book 2023 Page 566 Resolution: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Restricted Fund Balance: The Fund Balance reporting category, which includes amounts constrained to specic purposes by their providers. Retained Earnings: An equity account reecting the accumulated earnings of an Enterprise or Internal Service fund. Retirement Benet Multiplier: The rate applied to the average compensation multiplied by the employee’s years of accrual service to yield the amount payable under the normal retirement pension. Revenues: Increases in governmental fund-type net current assets from other than expenditure refunds and residual equity transfers. Roll-Back Rate (RBR): That millage rate that will generate the same Ad Valorem tax revenue as was levied during the prior year when calculated against the current year ’s tax base exclusive of new construction. Service: A specic deliverable provided to the public. It has a specic budget, as well as performance measures to determine the benets received. Solid Waste Authority: The agency responsible for providing an integrated solid waste management and recycling system for Palm Beach County, Florida. South Florida Water Management District (SFWMD): The agency responsible for regional ood control, water supply and water quality protection as well as ecosystem restoration. Special Assessment: A compulsory levy imposed on certain properties to defray part or all of the cost of a specic improvement or service deemed to primarily benet those parties. Special Revenue Fund: Fund used to account for the proceeds of specic revenue sources which are restricted by law or policy to nance specic activities. Standard Operating Procedures (SOP’s): A set of instructions having the force of a directive, covering those features of operations that lend themselves to a denite or standardized procedure without loss of effectiveness. Statute: A written law enacted by a duly organized and constituted legislative body. Surplus: The excess of assets of a fund over its liabilities. The excess of revenues over expenditures during an accounting period. Tax: A compulsory charge levied by a governmental unit for the purpose of raising revenue. These revenues are used to pay for services or improvements provided for the general public benet. Village of North Palm Beach | Budget Book 2023 Page 567 Taxable Value: The assessed value of property minus the homestead exemption and any other exemptions which may be applicable. Temporary Position: A position that is lled for a specic period of time, is not permanent in nature, and does not qualify for regular Village benets. Trust Funds: Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, other governments and/or other funds. Truth in Millage (TRIM) : The Florida TRIM serves to formalize the property tax levying process by requiring a specic method of tax rate calculation, form of notice, public hearing requirements and advertisement specications prior to the adoption of a budget tax rate. Unassigned Fund Balance: Fund balance that has not been assigned to other funds and has not been restricted, committed or assigned to specic purposes within the general fund. United Land Development Code (ULDC): Consolidates development-related regulations into a single unied development code that represents a more consistent, logical, integrated and efcient means of controlling development. User Charges: The payment of a fee for direct receipt of a public service by the party beneting from the service. Utility Taxes: Taxes imposed by the Village on each and every purchase of a public service within the corporate limits of the Village. Public services include electricity, gas, fuel oil, telephone services and telecommunications. Village of North Palm Beach | Budget Book 2023 Page 568