09-17-1991 VC B WS-M,,:,:,~
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M E M O RAND U M
VILLAGE OF NORTH PALM BEACH
T0: Mayor & Village Council
FROM: Dennis W. Kelly, Village Manage
RE: Budgetary Changes - FY 91-92 Proposed Budget
DATE: September 17, 1991
.•• 1. The following budget amendments represent changes made to the
budget on Thursday, September 12, 1991, following the Public
Hearing which preceded the regular Council meeting:
The General Fund budget was balanced at $6,450,872.00.
The following represents reductions in revenues as voted on by the
Council:
A. Ad Valorem Taxes $ (65,352.00)
B. Electric Utilities Tax (80,000.00)
C. Marina (9,200.00)
D. Marina Decal (440.00)
E. Administrative Fee - Country Club (8,000.00)
Total: ${162,992.00)
The following expenditures were reduced by Council action:
A. Village Manager Contingency $(10,000.00)
B. PBC Municipal League (2,800.00)
C. Labor Services (1,500.00)
Total: $(14,300.00)
As a result of these reductions the budget is out of balance by
$148,692.00.
2. The Village Council met on Sunday, September 15, 1991, at 8:30
,_ Mayor & Village Council
September 17, 1991
Page 2
a.m. in a workshop session for purposes of reviewing the budget and
making additional changes.
General Fund:
The following represents consensus to amendments to the budget:
A. A6416-35294 - Uniforms & Shoes - Change from $2,651 to
$2,176.
B. A4600-09100 - Appropriated Fund Balance - Change from
$350,000 to $500,000.
C. Council decided to not loan the $165,000 to the North
Palm Beach Country Club out of the General Fund; the
impact of that decision is to require the Country Club
Fund to borrow the necessary funds from the open market.
Country Club Fund:
.~ A. L8045-11540 - Bonuses - Change from $787 to $0.
B. L2151-03631 - Pool - Resident - Change from $27,570 to
$18,947.
C. L2151-03632 - Pool -Nonresident - Change from $36,675 to
$29,515.
Council made a policy decision to not loan the North Palm
Beach Country Club the requested $165,000 from the General
Fund; it is the position of the Council that the Country Club
Administrative Board seek other sources for their respective
loan.
3. The following items were discussed among Council members with
the conclusion that some of the items will require research
and analysis and reports back to the Council but did not
include any substantive dollar changes to the budget:
A. A5812-34010 - Travel - The Fire Department has budgeted
two rooms at $55/night x 4 = $440. This is housing for
attendance by Volunteer fire fighters to the State Fire
College in Ocala. The question raised is why are the
Volunteers using a hotel instead of the Fire College
dormitory facilities?
B. Median Watering: Examine the capital cost vs the
operation and maintenance cost for the watering of the
medians on U.S. 1 and Northlake Boulevard.
_ Mayor & Village Council
September 17, 1991
Page 3
C. Group Health - "Variable" Premium - When claims are filed
and the Village is required to add additional funds for
increased claims experience, that amount is not being
passed on as a pro rata share to employees contributing
for family coverage; what is the prorated share for
family coverage when the Village has to make up the
difference for claims experiences?
D. Summer Recreation Program - Questions raised as to the
offset of the fees compared to the revenue generated and
the expenses incurred.
E. Toxic Study - Question raised as to where the toxic study
mentioned on page 122 of the budget is in fact budgeted;
response was that Solid Waste Authority is probably doing
that study or providing grants in that respect.
F. Police Travel - Captain Warren's Labor Relations
Information Systems Course mentioned on page 78. Would
that money be better spent for the FBI retraining session
~ that the Public Safety Director attends and, if so, could
Captain Warren attend that meeting not being a graduate
of the FBI Academy?
G. Sanitation - Auto Parts - page 123 - Emergency invoices
be forwarded to Council at the time they are incurred as
opposed to waiting until a series or a number of
emergency invoices have accumulated throughout the fiscal
year.
H. Forward information regarding Country Club changes, in
particular the requirement to borrow $165,000 from
sources other than the General Fund, the decrease in pool
revenue and the elimination of the 2~ bonus for the Golf
Course Maintenance Superintendent to the Country Club
Administrative Board in time for them to respond to the
Council by Thursday, September 19.
I. Conduct a salary survey on the Village Clerk.
J. Library - Increase $2,000 for books, if an equal
offsetting expense within the Library budget is
identified.
DWK:sh