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The Government Finance Officers 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 fiscal year beginning October 1,2011.
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 financial 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 2013.
FY 2013 Adopted Budget Page 2 of 283
Guide for Readers
The purpose of this section is to provide the reader with a guide to 4. The Budget as a Communications Device:
the document's contents: where and how to find the information
and how to understand or use the information. The budget is designed to be user friendly with summary
information in text, tables and graphs. A glossary of
The Fiscal Year 2013 Annual budget for the Village of North Palm budget terms is included after the Appendix section for
Beach, Florida is intended to serve four purposes: your reference. Finally the budget includes the Budget
Message Section which provides the reader with a
1. The Budget as a Policy Guide: condensed analysis of the fiscal plans of the Village for the
upcoming fiscal year.
As a policy document, the budget indicates what services
the Village will provide during the twelve-month period Copies of this document are available for review at the
beginning October 1, 2012 and why. The Budget Message Village Clerk's office and the Village Library. In addition,
summarizes the challenges facing the Village and how the this document can be accessed through the internet at
budget addresses them. The Department budget sections http://www.village-npb.org.
provide major goals and objectives for each department in
the Village. The table of contents lists every subject covered in this document
and its page number. As a further aid, the budget document is
2. The Budget as a Financial Plan: divided into the following seven major sections:
As a financial plan, the budget outlines how much Village Introduction
services will cost and how they will be funded. The Budget
Summary provides an overview of the budget, including This section includes the budget message, which provides a
major revenue and expenditure categories. narrative of where we have been and where we are going in the
upcoming year. The message provides a broad perspective of
3. The Budget as an Operations Guide: services provided and discusses taxes and millage rates, changes in
operations, significant differences in revenues and expenditures,
As an operations guide, the budget indicates how services and the focus and direction of the budget year.
will be delivered to the community. The Departmental
budget sections outline the number of authorized positions The introduction section also includes general information about
and department appropriations approved by the Village the Village, its budget philosophy and process, debt administration,
Council for the provision of services by each department. fund balance overview and other general information.
An organizational chart is provided to show how the
Village is structured for efficient and effective work.
FY 2013 Adopted Budget Page 3 of 283
General Fund Appendix
This section provides revenue and expenditure summaries, budget This section includes the Glossary and a list of Acronyms used
comparisons and computation of taxable value. Also included are throughout this document.
details of all estimated revenues and departmental expenditures.
We hope this guide has aided in finding and understanding
An overview of each department is included in this section. Each information contained in the Village's budget. If any information
department's section includes the following: an organization chart, is unclear or if additional information is necessary, please call the
mission statement, goals and objectives, performance measures Finance Department at(561) 841-3360.
and major changes for each department.
Country Club Fund
This section includes all of the departmental details and
information as in the General Fund for the Village of North Palm
Beach Country Club.
Pay Plan
This section includes the Village's comprehensive pay plan and
pay ranges.
Capital Improvement Plan
This section includes the Village's five year capital improvement
plan.
Statistical Section
This section highlights multiple year comparative trend analyses
and data, physical, economic, social and political characteristics of
the Village.
FY 2013 Adopted Budget Page 4 of 283
Village of North Palm Beach
FY 2012-2013 Budget
Table of Contents
Description Paae Number
Budget Cover 1
GFOA Distinguished Budget Award 2
Guide For Readers 3-4
Table of Contents 5-8
Introduction 9
Manager's Budget Message 10-15
Organizational Structure 16
Village Officials&Administrative Staff 17
Village Boards&Committees 18-20
Village Overview/Demographics 21
Village Zoning Map 22
Village History 23-26
Village Departments 27-29
Village Budget at a Glance 30
Budget Preparation Process 31-34
Fund Structure 35
Basis of Presentation,Basis of Budgeting&Budgetary Accounting 36-39
Financial Policies 40-42
Debt Administration 43-44
Fund Balance Overview 45-47
Strategic Planning 48-50
Long Range Planning 51-53
General Fund Budget 54
General Fund Organization Chart 55
General Fund Budget Summary 56
General Fund Revenues 57
General Fund Revenues Graph 58
General Fund Revenue Analysis 59
General Fund Revenue Detail 60-66
General Fund Expenses 67
General Fund Expense Graph 68
General Fund Expense Detail 69-71
General Fund Operating Highlights 72
General Fund Capital Highlights 73
Generla Fund Department Summaries 74
Village Council Organization Chart 75
Village Council Narrative 76-78
Village Council Department Summary 79
Village Manager Organization Chart 80
Village Manager Narrative 81-83
Village Manager Department Summary 84
Human Resources Organization Chart 85
Human Resources Narrative 86-89
Human Resources Department Summary 90
FY 2013 Adopted Budget Page 5 of 283
Village of North Palm Beach
FY 2012-2013 Budget
Table of Contents
Description Paae Number
Finance Organization Chart 91
Finance Narrative 92-95
Finance Department Summary 96
Information Technology Organization Chart 97
Information Technology Narrative 98-100
Information Technology Department Summary 101
Village Attorney Narrative 102
Village Attorney Department Summary 103
Village Clerk Organization Chart 104
Village Clerk Narrative 105-108
Village Clerk Department Summary 109
General Services-Village Hall Narrative 110
General Services-Village Hall Department Summary 111
Public Safety Organization Chart 112
Public Safety Department Summary 113
Law Enforcement Org Chart 114
Law Enforcement Narrative 115-121
Law Enforcement Department Summary 122
Fire Rescue Org Chart 123
Fire Rescue Narrative 124-126
Fire Rescue Department Summary 127
General Services-Public Safety Narrative 128
General Services-Public Safety Department Summary 129
Public Works Organization Chart 130
Public Works Narrative 131-136
Public Works Department Summary 137
Public Works Administration Department Summary 138
Facility Services Department Summary 139
Vehicle Maintenance Department Summary 140
Sanitation Department Summary 141
Streets&Grounds Department Summary 142
Community Development Organization Chart 143
Community Development Narrative 144-147
Community Development Department Summary 148
Community Planning Department Summary 149
Building Department Summary 150
Code Enforcement Department Summary 151
Library Organization Chart 152
Library Narrative 153-155
Library Department Summary 156
FY 2013 Adopted Budget Page 6 of 283
Village of North Palm Beach
FY 2012-2013 Budget
Table of Contents
Description Paae Number
Parks&Recreation Organization Chart 157
Parks&Recreation Narrative 158-161
Parks&Recreation Department Summary 162
Park Maintenance Department Summary 163
Recreation&Special Events Department Summary 164
Tennis Department Summary 165
Pool Department Summary 166
Reserves&Other Narrative 167
Reserves&Other Department Summary 168
General Fund Charts&Graphs 169
Taxable Value&Ad Valorem Tax Revenue 170
Millage Rates 171
Ad Valorem and Budget Last Five Years 172
Ad Valorem Tax vs.Budget Table 173
Property Assessed Valuations 174
General Fund Expenses as a Percent of Assessed Value 175
General Fund Fee Schedules 176
General Services Fee Schedule 177
Code Compliance and Community Planning Fee Schedule 178
Building Department Fee Schedule 179-180
Buisiness Tax Receipt Fee Schedule 181-186
Public Safety Fee Schedule 187
Recreation Fee Schedule 188
Country Club Budget 189
Country Club Organization Chart 190
Country Club Narrative 191-195
Country Club Summary 196
Country Club Highlights 197
Country Club Revenues 198
Country Club Revenue Graph 199
Country Club Revenue Detail 200-202
Country Club Expenses 203
Country Club Expense Graph 204
Country Club Expense Detail 205-207
Department Summaries 208
Golf Budget Summary 209
Golf Membership Fees 210
Golf Club Memberships&Rates 211
Walk-In Rates 212
Food&Beverage Budget Summary 213
Administration Budget Summary 214
FY 2013 Adopted Budget Page 7 of 283
Village of North Palm Beach
FY 2012-2013 Budget
Table of Contents
Description Paae Number
Pay Plan 215
Pay Plan Narrative 216-218
Comprehensive Pay&Classification Plan 219-222
Pay Ranges 223-226
Five Year Position Summary 227
Employees by Function(Last Ten Years) 228
Five Year Capital Improvement Plan(CIP) 229
CIP Narrative 230-235
CIP Chart 236
CIP Summary 237
CIP Department Summaries 238
Department Summaries and Capital Request Forms 239-262
Statistical Section 263
Operating Indicators by Function/Program 264
Principal Employers 265
Net Assessed Value&Estimated Actual Value of Taxable Property 266
Capital Asset Statistics by Function/Program 267
Ratios of Outstanding Debt by Type 268
Principal Property Taxpayers 269
Property Tax Levies&Collections 270
Property Tax Rates-Direct&Overlapping Governments 271
Appendix 272
Acronyms 273
Glossary of Terms 274-283
FY 2013 Adopted Budget Page 8 of 283
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THE VILLAGE OF Village Departments have included a detailed discussion of their
NORTH PALM BEACH individual goals, operational service, program improvements, and staffing
501 U.S. Hwy 1, North Palm Beach, FL and capital project expenditures for their respective areas.
Telephone: (561)841-3380 FAX(561)848-3344
This document is intended to make our Village budget process more
meaningful to officials, the Administration / Management staff and to
our residents. With our ongoing efforts to maintain an open exchange
of municipal information, understanding how Village resources are
September 27, 2012 received and expended is of great importance. As part of our continuing
effort to give access to all citizens, the Village Administration will place
The Honorable Mayor and Village Council this budget document on the Village website (www.village-npb.org).
Village of North Palm Beach
North Palm Beach, Florida 33408 Budget Goals
RE: Fiscal Year 2012/13 Annual Budget The Village obtains a major portion of its annual general fund financial
resources (56.26%) from ad valorem property taxes. The Village does
To Honorable Village Mayor and Council, not assess many of the traditional taxes that other municipalities use for
generating revenue. Rather, it primarily depends on ad valorem taxes to
I am pleased to share this Fiscal Year 2012/13 Annual Budget for the fund services. As a result, residents are not assessed additional taxes for
Village of North Palm Beach. This budget reflects a plan to maintain utility, solid waste, storm water, or fire rescue.
and improve service to our Village residents for the coming fiscal year.
The budget allocates scarce resources among departments providing The preparation of this budget document continues to be challenging
financial resources that continue Village improvements. Department based on recent property tax reform legislation and the unprecedented
management has prepared an ambitious list of Village projects and devaluation of real property here in the Village. The dire economic
operational improvements that follow guidelines established by condition of the World market has equally exacerbated dwindling
Council's goals and objectives. This budget document identifies broad revenues. The following is a brief synopsis of those legislative reform
plans, operational responsibilities and financial guidance that will bills that have impacted the Village's budget:
continue Village improvements throughout the coming year.
• HB 1B: Which was enacted in FY 2007/08 limits the authority
Budget Format of local governments to levy ad valorem taxes for the budget
years 2007/08 and beyond. For the FY2008/09 budget and
The Administration has taken steps to make this a user-friendly budget beyond, ad valorem taxes will be capped at the rolled back rate
document. This budget provides a common source of meaningful information plus an adjustment based on the growth of the per capita
for many different users. The budget depicts our Village managerial and personal income.
oversight responsibilities as outlined by the Administration's department
organizational structure (organizational charts). This managerial structure . Amendment One: In FY 2007/08 this amendment increased
assigns operating and oversight responsibilities among Village departmental the homestead exemption from $25,000 to $50,000 (for property
areas. The budget's organization charts incorporate all staffing positions values $50,000-$75,000), except for school district taxes.
recommended by the Comprehensive Pay and Classification Plan for each Amendment One also allows property owners to transfer (make
Department(the Comprehensive Pay and Classification Plan is included portable) up to $500,000 of their Save Our Homes benefits to
under a separate tab within this budget document). their next homestead when they move within the state.
FY 2013 Adopted Budget Page 10 of 283
With respect to non-homestead property, Amendment One 1. Protect the Financial Integrity of the Village in a Difficult
limits (caps) the annual increase in assessed value for non- Economic Environment
homestead property to ten percent, except from school district a. Seek alternative sources of funds including grants.
taxes. The amendment also provides a $25,000 exemption for b. Seek to influence Florida legislature in areas of unfunded
tangible personal property. mandates, taxation and revenue sharing.
c. Continue to advance a business-friendly atmosphere in the
The FY 2012/13 budget was developed collaboratively with assistance Village and work with the Northern Chamber of Commerce
from a wide array of the Village supervision and staff. This collaborative to encourage new businesses and promote economic
effort allowed the Administration to consider past and current practices development.
and procedures. In partnership with our Village staff, opportunities d. Actively pursue Annexation opportunities where and
were identified for new and improved services, programs, and projects. when available.
During this review, the Administration held several discussions with e. Address Pension Fund unfunded liabilities.
members of our Village team to consider and develop enhanced services
and projects for the coming fiscal year. Many of these projects are 2. Maintain a High Quality of Life in the Village
summarized in the "General Fund Expenses" section following this a. Improve and maintain Village waterways as a unique
narrative. The details of our Department operating plans, projects and Village asset.
improvements may be found in each respective Department's budget b. Maintain the highest quality of public safety services through
narrative. Using a collaborative budget preparation approach, the national accreditation of its law enforcement component
Administration maintained a balanced focus between high quality and through Fire Rescue level of service partnerships.
resident service, operating effectiveness and fiscal responsibility. c. Encourage high standards for overall appearance of the
community.
In setting goals during the budget planning process, our staff team d. Enhance communications with residents through mediums
maintained an awareness of balancing our many levels of municipal such as the Village's newsletter and website.
service with our valuable and scarce Village financial resources. In all e. Improve communication and response to the public;
cases, the Administration placed the highest priority on services that are encourage suggestions from the public.
most valued by our residents — with a commitment to provide these in f Maintain service levels in the face of declining revenue
an effective and efficient manner. Our budgetary emphasis centers on sources.
the Council's budgetary goals:
3. Maintain and improve all Recreational Facilities of the Village
a. Maintain high levels of appearance and maintenance of
Country Club facilities (including tennis and swimming)
and all Village parks.
b. Seek ways to improve use of parks by residents.
c. Actively promote resident and non-resident use of the
Country Club facilities.
d. Further improve the Country Club activities and related
services.
e. Enhance golf membership through increased member events.
f. Enhance tennis and swim operations at the Country Club.
FY 2013 Adopted Budget Page 11 of 283
4. Enhance the Spirit and Participation of our Community • Explore "outsourcing" opportunities of service related components
a. Encourage Village resident participation on Boards, within the respective departments as a cost savings measure.
programs and events. • Maintain a balanced budget while providing for needed non-
b. Improve communication with businesses; encourage recurring capital project and equipment expenditures.
participation of businesses in Village events.
c. Enhance and promote organized youth sport leagues and The Village's Unassigned Fund balance is viewed by the Administration
programs within the Village. as a barometer of Village financial stability. Annual capital appropriations
d. Continue Village volunteer service similar to the very in this budget give the Council some latitude of choice or deferral in
successful "Support Our Troops"program. the event of prolonged or unforeseen economic duress. The
Administration encourages establishing a minimum designation of
5. Improve the Overall Appearance of the Village Village General Fund Balance or core investments equal to
a. Continue improvement of code compliance and education approximately 35% to provide an important and meaningful
with special emphasis towards the abatement of nuisance financial balance that would be available in the event of unforeseen
and abandoned properties. events. The General Fund Unassigned Fund Balance at
b. Continued support of the Northlake Boulevard Corridor September 30, 2011 is $10.68 million, which represents 61%of the
Task Force to bring about uniformed beautification. Fiscal Year 2012/13 General Fund Budget. Note: The actual fund
c. Maintain uniformity of Village property design, colors balances for fiscal year 2011-2012 will be available upon
and signage. completion of the Village's annual audit in early 2013.
d. Maintain high standards of overall appearance
throughout the Village including commercial residential
and Village-owned properties and roads. The Village's primary investment objective, in priority order of
investment activities, shall be: safety; principal liquidity; and the
Budget Objectives maximizing of investment income. The Village's investment
portfolio will be broken into two primary categories, Operating and
A general listing of our Village's annual budget Objectives are reflected Core investments. The Village Administration will maintain local,
in the following bullets. From a financial viewpoint, the Village's gross liquid funds equal to a minimum of 1/12 of the adopted budget.
taxable property values have decreased this year - to $1,486,295,612 Administration will follow established investment strategies in
(valued as of July 2012). This is a decrease of $8,987,382 or 0.60% accordance with the prevailing investment policy of the Village.
from last year.
The Administration has continued to refine and develop the
The following budget Objectives have been developed by the Village's organizational structure to help shape and focus staff's
Administration and are reflected in this Budget: responsiveness, accomplishments, training, supervision, and
performance. The Administration notes the significant cost of
• Provide sufficient funding to maintain the Village infrastructure, Village employee compensation and benefits (accounting for
roadways and facility maintenance. roughly 75.95%of the Village General Fund budget).
• Ensure that Village equipment is replaced in a timely and
consistent fashion allowing staff to achieve and maintain high
levels of quality and service.
• Evaluate current staffing levels in all Village Departments to
ensure the best and economically provided for community service.
FY 2013 Adopted Budget Page 12 of 283
Budget Hi2hli2hts: A solid waste assessment fee would allow North Palm Beach to reduce
its ad valorem millage rate substantially—making the Village ad valorem
The FY 2012/13 budget reflects a renewed commitment and rate more comparable with adjacent unincorporated County areas.
predictable funding for community infrastructure in areas such as
roadways, neighborhood sidewalks and lighting, public buildings, The Police Department has continued improvements in
and park facilities. neighborhood outreach, crime suppression and crime clearances.
For the second consecutive rating period (3 years), the Village's
The Community Development Department continues to meet the Police Department received the coveted CALEA National
unending demands of our Village's business and neighborhood Accreditation for law enforcement agencies.
redevelopment. Community Development will continue to concentrate
staff resources in areas of construction, permitting, licensing, and The Village Administration recommends Council awareness of the
community planning while reinforcing improvements in customer opportunity and choice for possibly funding Village fire costs
service. The continuing analysis and pursuit of annexation opportunities, through an annual non-ad valorem assessment (similar to the
zoning and redevelopment enhancements and improvement of our County's fire service assessment). A fire assessment fee would
business and development regulations is also a function of the allow North Palm Beach to reduce our ad valorem millage rate —
Community Development Department. This Department will better making the Village ad valorem rate more comparable with adjacent
align our Village with statutory development guidelines and help to unincorporated areas.
meet steadily growing expectations of homeowners and developers.
Through diligent efforts of Council and staff, the Country Club
The Parks and Recreation Department continues to enhance programs finances have stabilized, from the standpoint of both golf and
to all age groups and at each of the six facilities. The newly restaurant operations. Village Administration will continue to
redeveloped Anchorage Park will host a variety of events in this evaluate both financial and operational aspects of this facility
upcoming year to include: movies in the park; organized volleyball with an aim toward delivering high quality service and an enjoyable
leagues; the Village's annual fishing tournament; and Heritage day. recreation experience. For the coming year, Administration will
The parks continue to be maintained by an outside service, which look to the future and develop a concept for the clubhouse and an
has been funded under the"contractual services" line. associated conceptual design for facility enhancements. The goal
The Public Works Department is planning to continue oversight and is to create a vision for the future, which will spark dialogue
maintenance of Village sanitation, infrastructure, streets, facilities, among residents, the Council, and staff in formulating a plan for
equipment, and roadways. This Department will focus on and play improving the club facility and by extension, improving the
a major role in maintaining and expanding our focus on community experience for residents who use the facility.
appearance during the coming year. Roadway appearance will be The Administration continues with implementation of an optical records
emphasized with improved median and swale plantings. storage system, which will be an ongoing project. This system will
It should be noted that the direct cost of our Village backdoor waste be used by all Village operating departments(Community Development,
pick-up service is substantial — the annual costs of Village solid Finance, Human Resources, and Country Club). Optical record
waste this year is $1,470,061 — or approximately 1.04 mils of the storage systems are now widely used by governments and meet all
Village's 6.9723 ad valorem millage rate. The Administration State record storage requirements. This allows the Village to transition,
recommends Council's continued discussion as to the possibility of over time,from paper records to optically stored records. Optical storage
funding Village solid waste service costs through annual fee permits digital "look up" of any optical record "at will" through the
assessment(similar to the County's and other surrounding cities). convenience of a simple computer search.
FY 2013 Adopted Budget Page 13 of 283
Optical storage systems are commonly used by many local governments through normal personnel attrition, employee buyouts, and position
and the cost is relatively modest when considering the time-savings restructuring to include employee layoffs.
and customer service improvements they offer.
The Comprehensive Pay and Classification Plan provides for no
The Village's operating millage rate would remain the same as the market wage adjustment for FY 2012/13 but does provide for an
current year (6.9723 mils). This millage rate reflects a decrease in annual "pay for performance" staff merit raise (in accordance with
tax revenues of $59,530 or 0.60% when compared to the current those applicable Collective Bargaining Agreements). The Administration
fiscal year. There is a decrease of$17,820 or 0.10%in the Village's continues to utilize the customary merit scale of between 0% - 5%
operating budget from that of this current year. The Village has no based on performance.
outstanding general obligation bond debt; therefore, the
combined total millage rate of the Village would equal 6.9723 mils. Retirement contribution levels for the General Employee "Defined
Much of our Administration's budget deliberations reflect judgment Benefit" Retirement Plan will increase from 19.57% to 19.86% in
"trade-offs" between increasing costs, desired service improvements the coming year while employee contributions remain at 6%.
and the need for capital items. Retirement rates for Police and Fire will increase from 20.03% to
20.22% while employee contributions are planned to remain at a
Personnel Staffing and Benefits level of 2%. The Village's required contribution for the "Defined
Contribution" plan, available through ICMA-RC, is fixed at 15%
Village Administration will devote a great deal of attention to evaluating with a required 3, 5, 10 or 15% contribution by the participating
the Pay Plan and employee benefits to ensure that they are current employee. FPE and Police &Fire pension matters are subject to the
and reflect the most cost effective approach to administering the Village's collective bargaining negotiations — with all three
labor component of the budget. Additionally, the Village will apply contracts expiring on September 30, 2013.
more resources toward training staff, in order to make sure employees
are equipped with the tools they need to offer exemplary service. Debt Administration
Succession planning will be initiated to encourage staff to develop their
skills and capabilities in preparation for growth within the organization. The Village, in FY 2009/10, paid-off its last remaining General
Fund debt obligation and is now debt-free. This move was made
The FY 2012/13 budget reflects recommendations and plans of the possible through cost saving measures to include: workforce
Administration's Comprehensive Pay and Classification Plan (see reduction strategies; and the utilization of the General Fund
separate tab in this budget document). The Comprehensive Pay and Unassigned Fund Balance. In the Country Club Enterprise Fund,
Classification Plan reflects continued position eliminations, re- loan repayments are reflected as appropriate and have been provided
classifications or name changes in both the General Fund and the for in this budget as required by each existing Village loan agreement.
Country Club budget with a significant overall cost savings.
Budget Conclusion
There are no personnel changes being recommended this year that
would affect a significant number of employees as most of those The FY 2012/13 Budget reflects continued improvement to citizen
types of personnel changes have been made in prior years; however, services, public safety, public facility maintenance, and emphasizes
there are isolated personnel changes recommended to provide for improved community appearance and financial stability. The
improvements to our Village management organization structure. budget plan promotes the administration of the Village in an
Agency-wide workforce reduction strategies have been explored and effective, efficient manner. Most importantly, the budget provides
recommended and all Village departments have been impacted to necessary resources for the Village of North Palm Beach to maintain
some degree. This workforce reduction strategy has been realized and further improve services to our 13,000 residents.
FY 2013 Adopted Budget Page 14 of 283
Several operating and capital improvement project highlights are
planned in the FY 2012/13 budget that supports the goal of
continually improving our Village using a"Resident Service" focus.
Many of these budget highlights are shown on tables in the
following pages. In summary, the FY 2012/13 budget recommends
the following operational funding:
• Establish the Village Operating"Millage Rate" at 6.9723 mils
The preparation of this Annual Budget document could not have
been accomplished without the tireless collaboration of all Village
departments and the notable assistance of our Finance Department staff.
The Village Administration would also like to acknowledge and
thank Village Council for their collective guidance, diligence,
perseverance, and stewardship during this difficult budgetary process.
With respect to the workforce reduction strategies, decisions made,
were neither easy or without tremendous heartache. All available
options were exhaustively explored with a steadfast goal to improve
service delivery levels while reducing costs.
Several budget workshop meetings were held during the months of
July, August, and September where Council has meticulously
poured through the substance and content of this Budget. All
refinements are incorporated in this "Final" FY 2012/13 Annual
Budget document.
Respectfully submitted,
Ed Green,Village Manager
Village of North Palm Beach, FL.
FY 2013 Adopted Budget Page 15 of 283
THE VILLAGE OF NORTH PALM BEACH, FLORIDA
Organizational Structure
VILLAGE BOARDS
-Audit Committee
The Residents -Construction Board of Adjustment
-Golf Advisory
-Library Advisory
-Pension Boards
Village Council -Planning Commission
-Recreation Advisory
-Waterways Board
-Zoning Board of Adjustment
Village Attorney Village Manager Village Clerk
Community Human Information Parks Public Public Country
Development Finance Resources Technology Library & Safety Works Club
Recreation
FY 2013 Adopted Budget Page 16 of 283
Village Officials and Administrative Staff
Village Council:
i
y _ l
Mayor Vice Mayor President Pro Tem Council Member Council Member
David B. Norris William L. Manuel Darryl C. Aubrey Robert A. Gebbia Doug Bush
Administrative Staff:
Village Manager ........................................Ed Green Director of Library ................................ Betty Sammis
Village Clerk ...... .................................Melissa Teal Director of Parks & Recreation .............. Mark Hodgkins
Village Attorney ............................. Leonard R. Rubin Director of Human Resources ...................Loren Slaydon
Chief of Police .....................................Richard Jenkins Director of Information Technology.......Michael Applegate
Director of Finance ............................... Sarnia Janjua Director of Food & Beverage ..................Dave Naumann
Director of Public Works ....................Wiley Livingston Director of Golf Operations.........................Lee Stroever
Director of Community Development ........... Chuck Huff Fire Chief..........................................J.D. Armstrong
Note of Appreciation:
We would like to thank all staff members for their contributions during the preparation of this budget document. Staff's demonstrated ded-
ication and commitment to the Village ensures that the Village is "the Best Place to Live under the Sun."
FY 2013 Adopted Budget Page 17 of 283
Village Boards and Committees
The Village Council of North Palm Beach appoints members of • Audit Committee
the community to boards, commissions, and committees to act in . Special Magistrate
an advisory capacity to the Council, Manager, and Departments . Construction Board of Adjustment
of the Village. The Village Council may create a board or . Golf Advisory Board
committee in connection with any functions of the Village, or . Library Advisory Board
may create an ad hoc committee of limited duration. North Palm . Police &Fire Pension Board
Beach board, commission, and committee members serve at the . General Employees Pension Board
pleasure of the Village Council. Members of the Village Council . Planning Commission
attend meetings of Village boards, commissions, and committees . Recreation Advisory Board
on a rotation schedule in order to remain informed of Board
business and concerns.
• Waterways Board
• Zoning Board of Adjustment
Each appointed body has a specific scope of authority as
provided by the Village Code of Ordinances and/or Florida Audit Committee
Statutes. Boards, commissions, committees, and task forces may The primary responsibility of the Audit
have administrative, managerial, quasi-judicial, investigatory, Committee is to oversee and monitor the
and/or advisory powers dependent upon the enabling legislation. independent audits of the Village's
Boards, commissions, and committees are not responsible for financial statements from the selection of
day-to-day operations of the departments, operating policies of the independent auditors to the resolution , -
departments or the business decisions of the local government. of audit findings. The Audit Committee facilitates communication
between the village manager's office, the independent auditors, and
Municipal advisory boards, commissions, and committees are the Village Council, and serves as an advisor to the Village
comprised of dedicated citizens who volunteer their time and Council. The Audit Committee also has an annual responsibility to
expertise to help their community. Boards, commissions, and present a written report to the village council, which shows how the
committees are an integral part of citizen participation in local committee has discharged its duties and met its responsibilities. The
government and an important asset to the Village for proper written report also includes its findings as to the independent audits
growth and development and the long-term stability of our of the Village's financial statements.
community. Our volunteers provide vital input in the decision-
making process regarding present and future activities, programs, Special Magistrate
and policies. During Fiscal Year 2009/10, the Village transitioned from a Code
The Village of North Palm Beach has eleven (11) Boards, Enforcement Board to a Special Magistrate in the enforcement of
Commissions, and/or Committees: Village Codes. The Special Magistrate alone now hears evidence,
decides cases, and addresses fines regarding cases advanced by the
Code Enforcement Division of the Community Development
Department.
FY 2013 Adopted Budget Page 18 of 283
Construction Board of Adiustment and Appeals General Employees Pension Board
The Construction Board of Adjustment and Appeals hears appeals The General Employees Pension Board performs all duties and
of decisions and interpretations of the building official and enjoys all rights and powers vested by law or ordinance and is
considers variances of the technical codes. The Board constitutes responsible for administering and effectuating the provisions of the
the local contractor regulatory board of F.S. 489 for hearings on law relating to the general em-
the performance of state licensed, certified contractors. The ployees retirement fund.
Construction Board of Adjustment and Appeals also serves as the
Fire Code Board of Appeals. Police and Fire Pension Board
Golf Advisory Board The Police and Fire Pension
Board performs all duties and
The primary responsibility of the �.t�r enjoy all rights and powers
Golf Advisory Board is to support vested by law or ordinance and is
and effectuate an outstanding golf responsible for administering and effectuating the provisions of the
experience at an affordable price law relating to the retirement fund for police and fire employees.
through superior customer service - =`
high quality playing conditions, and Planning Commission
a wide variety of golf services tai- The Planning Commission is designated as the governmental entity
lored to both members, residents and to act as the "local planning agency" in accordance with F.S. 163.
guests. The Golf Advisory Board has the duty to administer, re- The Planning Commission holds public hearings and make
view and interpret the Golf Course rules, regulations, policies and recommendations regarding amendments to the appearance plan,
procedures, which include the following areas: member and resi-
dent the issuance of certificates of appropriateness reviews preliminary
comments and concerns; course procedures relating to starting and final plats, and performs any duties which lawfully may be
times; shotgun events; tournament scheduling; charitable outings; assigned to it by the Village Council and any other duties assigned
special member events; and course and facilities condition. to it under the Code. Prior to annexation, the Village Council
Library Advisory Board seeks the advice of the Planning Commission as to the proposed
annexation. Regarding
The Library Advisory Board serves in an advisory capacity to the changes to zoning ordi-
Village Council and makes recom- nances, the Village Council
mendations as to present and future may amend or supplement
activities, planning, programs, capi- zoning regulations and zon-
_, = tal improvements and facilities and ing districts after referral
other matters relating to the overall and recommendations of the _
function and operation of the North Planning Commission.
Palm Beach Library.
FY 2013 Adopted Budget Page 19 of 283
Recreation Advisory Board Zoning Board of Adiustment and Appeal
The Recreation Advisory The Zoning Board of Adjustment hears and decides appeals and
Board serves in an advi- variances. The Zoning Board of Adjustment has the power to
sory capacity to the Vil- authorize variances from the terms of the ordinance as will not be
lage Council and makes contrary to the public interest when, owing to special conditions, a
recommendations as to literal enforcement of the provisions of the ordinance would result
present and future recrea- in unnecessary and undue hardship. In order to authorize any
' tion activities, planning, variance from zoning ordinances or regulations, the Board must
recreation programs, capi- find that certain conditions exist, according to specific
tal improvements and fa- requirements set forth in the Code of Ordinances. The Zoning
cilities and other matters Board of Adjustment hears
relating to the overall recreational activity of the Village other appeals when it is alleged
than its waterways. that there is an error in any
order, requirement, deci-
Waterways Board sion, or determination made .
The mission of the Waterways Board is to ensure that the by an administrative offi- ,
waterways located within the Village and the marina located at cial in the enforcement of f
Anchorage Park are maintained, operated, and improved to any zoning ordinance or
provide the safest, most efficient, economical and regulation.
environmentally-sound water transportation route in the Village
and to provide sound use of Village waterways that serve
business, commercial fisheries, 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, com-
munity groups, and rele-
vant government officials.
The Waterways Board rec-
ommends improvements
and establishment of poli-
cies to the Village Council. '
- a
rr
FY 2013 Adopted Budget Page 20 of 283
Village Overview / Demographics
Location The Village also manages an enterprise operation which is the op-
eration of its golf and Country Club.
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. Population
The land area of the Village is approximately 5.2 The Village is primarily a residential community with a population
square miles. The Village has an abundant of approximately 13,000 which increases to approximately 20,000
amount of waterfront property created by a num- Tallahassee* cksonv++e during the winter months by residents who list their northern homes
ber of lakes, canals, and the Atlantic Ocean. o aoaa, as their official place of residence. Residents are generally in the
With such assets as warm weather, sunshine, Ta middle to upper income brackets.
golf, ocean fishing, boating, sandy beaches and MOO palm Beach
balmy breezes, the Village has much to offer en- ;a Demographics
thusiastic people who are raising families or are
looking to retire. es R Per Capita Income ............................................. $45,563
Median Household Income................................... $65,815
Village Government Median Age.........................................................50.4
Infrastructure
The Village of North Palm Beach was incorporated as a political subdivi-
sion of the State of Florida in 1956. Village government operates under Public Safety
the Council-Manager form of government. The Village Council consists Police Stations .................................................1
of five, non-partisan at-large council members, elected for two year, over- Fire-Rescue Stations ..........................................1
lapping terms, with a Mayor, Vice Mayor, and President Pro Tem selected Public Elementary Schools (County) ................................1
each year by the council members. The Village Council meets in regular Leisure Services:
session twice each month for purposes of setting policy and carrying out Tennis Courts ................................................12
the legislative matters of the Village. The Village Council appoints the Marina ................................. ........................1
Village Manager, Village Clerk, and the Village Attorney. Swimming Pool .............................................. 1
Parks ........................................................... 4
The administrative day to day responsibilities are carried out through the Libraries ....................................................... 1
Village Manager. The Village Manager acts as the Chief Administrative Country Club:
Officer of the Village and is responsible for directing all Village employ- Golf Course ...................................................1
ees other than those hired directly by the Village Council. Driving Range ................................................1
The Village provides a full range of municipal services including Public General Government
Safety, Sanitation, Recreation, Library, Streets & Roads Maintenance, Number of General Govt. Buildings .....................11
Public Improvements, Planning, Zoning & Building, and General Ad- Public Works
ministrative Services. Miles of Streets ............................................. 36
Number of Street Lights ........................ ......... 513
FY 2013 Adopted Budget Page 21 of 283
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Village History
North Palm Beach Area before Incorporation: 1928 A hurricane with 130 mph winds caused Lake Okeechobee
1892 Albert Sawer was given a warranty deed by the State of to overflow its banks and drown 3000 residents who lived
near the lake. The hurricane wrenched the concrete Ear-
the land before 1907. This land included Lake Park and
Florida with the stipulation that he improve, cultivate or sell man River bridge from its mooring, demolished all but a
few of the 100 Lake Park homes, uprooted and leveled
North Palm Beach. Sawyer died in 1903 and willed the trust Kelsey's 3 timber mills, and the entire Park Avenue shop-
to his son Albert. The 1907 deadline was extended to 1927. ping district, and ruined the vital credit rating of this once
1919 Albert Sawyer, Jr. sold the deed to Barton Peck in 1915 for thriving town.
$1140. Peck sold the deed to Harry & Mabel Kelsey for
$100,000. Kelsey moved to Silver Beach and bought 14
miles of oceanfront and 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. Dredg- "The Earman River Bridge"
ing became costly so Kelsey sold the waterway to the state.
Many of the pioneer families who had purchased homes in
1923 Kelsey City was incorporated in 1923 after Kelsey had laid Kelsey City fled North, abandoning their demolished
out his carefully zoned town. Over 100 houses were built by homes, defaulting on their mortgage payments and causing
him and these homes sold quickly. the Kelsey City Bank to fail. In Florida, if property taxes
went unpaid for 2 years, the state took title to that land.
1926 Kelsey, with the help of Paris Singer (Singer Island is named The unpaid taxes totaled $300 per lot and went up for sale.
after him), built an 18 hole golf course and Winter Golf Club- Kelsey, very disillusioned that his carefully planned town
house ("The Winter Club") on the land where the NPB Coun- was in ruins, abandoned his first original home on the
try Club sits now. southwest corner of U.S. Highway One and Park Avenue
and left Kelsey City.
1929- Sir Harry Oaks purchased the Winter Club and all the NPB
. : 1930 land from Kelsey. Oaks 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.
Oaks moved his family to Nassau and spent considerable
"Golfers at the Winter Club" "The Winter Club late 1920's" time in London.
FY 2013 Adopted Budget Page 23 of 283
1926- In the period of time from 1926 when Kelsey built the North Palm Beach after Incorporation:
1955 Winter Club and 1955, the land consisted of 7 square miles
of sugar sand and scrub palmetto and fewer than 100 indi- 1957 The first business to be issued an occupancy permit was the
viduals living between Lake Pantry Pride / Food Fair at 101 U.S. Highway One. The
Park & Jupiter. The Tesdem - first three permits for occu-
Company, formed by Harry pancy were issued to: 402
Oakes' Estate, held trusts of over S. Anchorage Dr., 406 S. °"• "`
1000 lots in Lake Park and all �� Anchorage Dr. & 410 S.
the land in NPB including both ' + F Anchorage Dr. '
sides of U.S. Highway One. a
"Bus from Palm Beach to the "402 S. Anchorage Dr."
Winter Club"
1958 The developers donated ten acres of land to the school board
1951 Harry Oaks' widow sold NPB land to Ralph Stolkin. and NPB Elementary opened for classes.
Stolkin used this land as collateral for a loan from John D. The National Association of Home Builders out of Chicago,
Macarthur. When Stolkin defaulted, MacArthur became sole chose NPB as an award winning community. This was the
owner of NPB and Lake Park. However, MacArthur was first time a Florida town had won! The criteria used in-
more interested in developing Palm Beach Gardens. cluded excellence in: landscaping, planning, schools, recrea-
tion, zoning, shopping, variety of home styles and public
1955 Richard and Herbert Ross purchased the NPB services in place. The layout for our Village had superior
properties from MacArthur's Bankers Land planning, and credit for this award-winning plan goes to
for $5 million. Richard& Herbert Ross.
1961 The Village purchased 145 acres around the NPB Country
Herbert Ross Club for $1,250,000 by issuing general obligation bonds.
NPB voters approved spending $400,000 to build a new
1956 Before NPB was incorporated, the Ross brothers had these clubhouse and Olympic size swimming pool. These im-
a Village Council consisting of pioneer
services in place: a utilities general manager, a Village Hall, provements opened in 1963 and the bond was paid off in
first council 1988.
members: Charles Cunningham, our first Mayor,
Richard Ross, Jay White, John Schwencke and John 1969 NPB Library, off Anchorage, was dedicated. Old Port Cove
D. MacArthur, a Fire and Police Chief, Anchorage condominium complex with over 1,000 units was started.
' Park Marina and ramp, 75 miles of sewer pipes, a
bulkhead and dredged 20 canals and 3 lakes and a 1971 Twin City Mall opened at the corner of Northlake Blvd and
John Schwencke Village Manager. U.S. Highway One as Palm Beach County's second en-
closed shopping mall. This Mall was built onto the previous
08/13/1956...Together with Seward Mott Associates of grocery store/strip mall completed in 1959. The Mall was
Washington, D.C., a master plan was drawn and the Village demolished in the mid-1990s and has gradually been re-
of North Palm Beach was incorporated by Tallahassee. placed by a mid-sized strip mall anchored by Publix.
FY 2013 Adopted Budget Page 24 of 283
1973 The University of N.C. chose NPB as an example of"one of 2008 The North Palm Beach Police Department
the few well planned communities its size in the U.S.A." received the acclaimed National Accredita-
tion through CALEA.
1980 1.5 miles of oceanfront land, which lay within the NPB
boundaries, was sold to Palm Beach County for $23 million.
It is now called John D. MacArthur Beach State Park. Village residents can take pride in a Village that
was first in Florida to be awarded the National
George Delacorte, a NPB resident, donated $600,000 toward Association of Home Builders award for
building our second Community Center. The Delacorte Rec- �°� excellence a Village that still looks new,
reation Building on Prosperity Farms Road was built with the escalating real estate, local government, efficient
stipulation that no fee ever be charged for use of the building. public services, and no commercial buildings
over 4 stories tall near the road on U.S. Highway
Harriet Nolan was elected as the first female NPB Council One or Northlake Blvd.
Member.
1981 Additional condominium complexes completed 2009 The old Seacoast Water Utility
2004 during these years. Plant at 603 Anchorage Drive was
transformed into a beautiful
1989 Judy Pierman elected as the first female Mayor of NPB. waterfront recreational destination.
1999 NPB Public Safety facility opened. At that The North Palm Beach Country Club
time, it had the most technologically Tennis Facility underwent an extensive
advanced equipment. renovation both on and off court.
I
2006 Jack Nicklaus redesigned the Village's golf course and
charged the Village $1 for his services. 2010 The Village of North Palm Beach Country Club took
over food and beverage operations of the Country Club
restaurant now known as the "Village Tavern."
i
- :�
Zk-
FY 2013 Adopted Budget Page 25 of 283
2011 The Village Council reinvested money
back 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 has been
completely renovated with new tile
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 first three-year CALEA *�
(Commission on Accreditation for Law
Enforcement)re-accreditation process. sag
2012 The first 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.
FY 2013 Adopted Budget Page 26 of 283
Village Departments
General Fund: Village Administration, and serves as counsel to the Code
Enforcement Board. The Village Attorney's office
The General Fund is used to account for most of the day-to-day represents the Village in legal matters from the point of
operations of the Village, which are financed from property taxes, inquiry to resolution and is committed to implementing the
fees, licenses, permits, fines and forfeitures, intergovernmental and Village Councils policy of minimizing exposure and
other general revenue. Activities financed by the General Fund are potential liability.
briefly described below. Additional information can be found in
the department summaries. The Village Manager is responsible for the Village's day-
to-day operation; for implementing the Village Council's
General Government: policy and legislation; effectively and efficiently
administrating all Village departments; appointing and
The General Government provides administrative, legislative, supervising the Village employees; and approving and
financial and support services to all programs of the Village. The submitting the proposed annual budget to the Council. The
activities within the General Government are those that are Village Managers Office is a central location for citizens
legislative in nature, that are necessary to implement legislation, to access information; request assistance; or notify the
and that are supportive of activities within the Village. various departments of potential, existing, or new
problems.
The Council represents the citizens of the community by . The Human Resources Department is responsible for
enacting legislation, approving the budget, determining the coordinating the hiring of workers, developing benefit
tax rate, and establishing policy that encourages, promotes packages, reviewing injury reports, preparing safet y
protects, and improves the welfare of the Village of North reviews, examining workers' compensation insurance
Palm Beach. claims, and preparing the staffing/comprehensive pay plan
• The Village Clerk's Office functions as the Department of for the budget.
Records, and serves to record and preserve all proceedings . The Finance Department is responsible for the accounting,
of the Village Council, administer Village elections, budgeting and financial management of the Village. This
respond to public records requests, and provide includes financial statement preparation, grant
administrative support to the Village Council and the Code management, payroll, accounts payable and utility billing
Enforcement Board. functions. The Finance Department is responsible for
developing the budget with assistance from the Village
• The Village Attorney provides effective and timely legal Manager and other departments and its subsequent
representation and advice to the Village Council and submission to the Council.
FY 2013 Adopted Budget Page 27 of 283
• The Information Technology Department is responsible for Public Works:
computer hardware and software applications used
throughout the Village. They monitor the Village's internal The Public Works Department is responsible for maintaining
networks and are responsible for ensuring they remain fully the Village's infrastructure and all Village green space
operational. This Division is also responsible for including roadways, parks, and medians. This includes
maintaining our website at www.village-npborg. maintaining irrigation systems, overlaying streets, installation
and repair of sidewalks, and providing park maintenance. The
public works department is comprised of the following
Public Safety: divisions:
The Public Safety services performed by the Village include: law . The Public Works Administration division
enforcement, fire and emergency medical services. These services, provides general supervision, department level
provided by the Law Enforcement and Fire Rescue Departments, management, and administrative support to all
are overseen by the Police Chief and Fire Chief respectively to
ensure the highest level of public safety services. divisions.
• The Law Enforcement Department's primary • The Facility Services division provides
responsibility is maintaining peace, reducing crime, maintenance and custodial services to Village
protecting lives and property, and providing buildings.
professional service to the community. • The Vehicle Maintenance division maintains the
• The Fire Rescue Department is primarily responsible
entire Village fleet comprised of approximately
for administrating, directing, coordinating, and 120 vehicles, equipment, and rolling stock.
supervising the Village's fire, medical and emergency • The Streets & Grounds Maintenance division is
management functions. These responsibilities involve
planning, budgeting, emergency preparedness and primarily responsible for maintaining and
response, fire suppression, advanced medical life repairing the Village's roads, sidewalks, parks,
support treatment and transportation, fire prevention and storm drain infrastructure.
fire inspection and investigation, operational training
• The Sanitation division provides side-door
and public education.
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.
FY 2013 Adopted Budget Page 28 of 283
Community Development: Administration:
The Community Development Department is responsible for Administration is responsible for the accounting and auditing of
administrating, directing, coordinating, and supervising land the golf course, driving range, pro shop and food & beverage day-
development regulation functions and Village operations involving to-day operations. Legal services and the property & general
site planning, permitting, inspections, geographical information liability allocation associated with the Enterprise Fund are
systems, and mapping. The Department is also responsible for provided for in the Administration section. The Country Club
enforcing the Village's Code of Ordinances. Contingency is also provided for in the Administration section.
Leisure Services: Gol
The Parks and Recreation Department is responsible for The Golf department can be divided into two divisions: Pro Shop
Community events. They also provide Village recreational and Maintenance. The Pro Shop's functions include providing for
programs, operate the adult and youth sports leagues, provide tee times and retail sales for golf related items; starter and player
senior programs and operate the Village's swimming pool and assistance; cart & bag assistance; private lessons; and organization
Tennis Center. of leagues and tournaments. The Golf Course Maintenance
Division of the Golf Operation has been outsourced to an outside
The Village Public Library provides materials, services, and contractor who is responsible for all grounds and turf maintenance,
programs for community residents of all ages providing personal irrigation and all chemical applications. The clubhouse
enrichment and enjoyment, and meeting educational needs. maintenance is the responsibility of the Village.
Food& BeveLq
Enterprise Fund (Country Club):
Historically, the Country Club Restaurant has been outsourced to
The Enterprise Fund is used to account for operations of the an outside contractor. In May 2010, the Village assumed the daily
Village's golf and Country Club, where the costs of providing operations for the Restaurant.
goods and services to the general public on a continuing basis are
financed or recovered through user charges. The Country Club can The Country Club Food & Beverage (F&B) Operation is a
be divided into three departments: Administration, Golf, and Food department of the North Palm Beach Country Club. F&B works
& Beverage. cooperatively with the Golf, Tennis, and Pool areas to enhance
tournaments, special events and the overall experience at the Club.
FY 2013 Adopted Budget Page 29 of 283
Village of North Palm Beach Fiscal Year 2013 Budget at a Glance FY 2013 vs FY 2012
The budget is a plan(both financially and policy driven)for the accomplishment of goals and objectives identified as Total Budget $21,448,657
being necessary to the purpose of our local government. As a financial plan,the budget includes estimates of resources
required,tax and non-tax revenues available to support implementation and the number of positions estimated to fulfill
the levels of service set forth by policy decisions. In other words,the"budget'is the legal authorization to expend Vil-
lage funds during the fiscal year. �1s.90-0,noa '
Budget Summary s74,99a,vva r
t1a,90a,naa �f � �
r
Siu,nn�l,nnu r Y, "� 1 10 Fr2012
xs,o0a,naa f 13 FY 2013
ire fa,,Cf 17Rng -1rir�e fsrd�}eiu ' �'1? 3��Idgri is hurts elorr_ ss,9oo,vaa '
x4.90-0,01)( r
CIDERU DTIRPEME 1:LM $2.0 010,00(1 � ^
FL7da Cou�TKY CLUB'' TOTAL 3_
isML4 TED 1NL1111= General Fund Enterprise Fund
AD V_WR:{TE S 1 9,844,754 $ 9,844,7,64
=n M V_CE TAXES 2,119,414 2,119,414
M CHISEFEFS 1,on'm 1,095`--59
SA MkU53TAXES 266X6 2.55(1[,6 Enterprise
Fund
T.1['F'IES A:qD'3II31ri1.TS 634,212 6 34-7 12 18%
k7aGQV iE`f:ALYZVE E 1,224,939 1'm.929
DKA H FOR SUTACES 2,023-697 ..,753.E2 x,777,°
MT AM rD3FIIT'.IRKS $1:115 91,111 ❑General Fund
MIS,=A�'9M-M 169,45 19501 363,C9 ■Erterp rise Fund
TOI__�L I'TBMT,I}EEC MT$ 17,4"L724 5 31M9N3i 114445? quip
Tar=_ .-=5F5:
G F.7►L.G(AMq = 1 2.151J31 $ 9,L5L,L1 "General Func
FOLIC SAFHY 7,457 19 _057.09 Q%
pu3LICWM 4,133)50 4,133,92-0
COG MENT YDEMMOPIJEPT[' 114,740 $D,74C
FA-4&r.kNDFEC3U_T}DN 1,896'M 1,886-1
L EF.AR�_ 474 6 74 W Budgeted Positions
TIDY DHARTMEgTAL 31S CO 43,8&1 3]3, 1 154
&DIF
YCCU&3ENrJUL *E gg „�i 8 {�i 145
C 10 LIM.Y CU-2 P ?WZ15iR OMN 125,033 125,[33 140
ODERATING MA1.1FM CUT 135
Or--fa 126'Or 126,66-0 130
l}=5MT1 569,451 50,4`. .,
125
T%DTALF.STUMT-'a F_Un R:!6 17,494,7U ;,948°1)3 S 21,4h.f57
120
A
Nate:Grarrnl FivpdBudpgr n oa:.od!)rj a ir1eRkpo;-ete alfUS''.i trffe 116
lie
Full Tirnc f 0�12 Dart Tim
l U3013
FY 2013 Adopted Budget Page 30 of 283
Budget Preparation Process
The budget process incorporates the development, implementation Task Date
and evaluation of a plan for the provision of services and capital Village Manager presents proposed budget to Village
assets. The budget is to serve as a management and control tool by Council
measuring actual performance against budget standards, focus Village Council sets Tentative Millage Rate July 26
attention on future operations and plans and improve • Village submits TRIM documents
Departmental Budget Workshops Au 1-Au 31
communication of goals objectives and plans. First public hearing on proposed budget:
• Announce percentage by which computed millage
The Village's budget process relies on a timetable of tasks and the exceeds roll back rate Sept. 13
planning of steps and meetings that must be maintained in order to • Adopt tentative budget
comply with state requirements for Truth in Millage (TRIM) as • Amendments(if any)
well as internal requirements for sound planning and fiscal • Re-compute proposed millage(if amended)
responsibility. The budget process begins with setting a calendar Advertise notice of tax increase and proposed operating Sept. 23
of tasks for the coming months that meets all requirements and is budget within 15 days of I't Public Hearin
approved by the Village Council. Below is the Village's Budget Second public hearing on proposed budget and approval of
Calendar prepared for the Fiscal Year 2012/2013 budget ordinances for final adoption of ad valorem millage rate and Sept. 27
preparation process: budget 2-5 days after advertisement
Certification of "TRIM" compliance signed by Village
Manager and submitted to Tax Collector, Property Appraiser October 1st
Task Date &Department of Revenue
Village Council sets village-wide goals&objectives Apr 25 Budget document available for public distribution October 1st
Department budget retreat May 7
Finance sends budget packages to departments May 11 Through the budget process, an annual budget is developed that
Department organization charts and narratives (including May 18
goals, objectives, performance measures & integrates priorities and short and long-term goals as established by
accomplishments)due Council in order to meet the needs and goals of the Village and
Department capital item requests and 5 year capital plan due May 25 establish annual resource allocations. These resource decisions
Department operating requests&revenue projections due June 01 address desired quality of service; staffing levels; technology
Finance compiles department packages June 04-18 needs equipment and capital improvements; and programs
Departmental budget review meetings with Village Manager June 20-29 considered to be priorities by the Village Council. The Village's
Property appraiser provides certification of taxable values Jul 1
Finance compiles proposed budget for presentation to July 02-06 fiscal year starts on October 1 and runs through September 30.
Village Manager for recommendation to Village Council
Budget Workshop—Country Club Overview July 11
Budget Workshop—General Fund Overview July 25
FY 2013 Adopted Budget Page 31 of 283
The Village's Budget Process can be divided into five phases: assess their value and the subsequent priority to the residents of the
Village. These internal analyses are necessary to determine service
• Policy & Strategy Phase needs and delivery improvements, cost savings and opportunities,
• Assessment Phase and required staffing levels.
• Development Phase
• Review Phase Development Phase
• Adoption Phase
Each department's budget package includes forms and instructions
Each phase is described below. to aid in the preparation of their budget requests. The forms
contain two prior years' actual data, the current year estimated
Policy & Strategy Phase actual, current year budget, requested amount for the coming year.
The departments describe the expenditures on the line item
Setting priorities for the Village is one of the most important justification form which follows the departmental breakdown of
responsibilities of Village Council and these goals and directives the line items. In addition to requesting dollars, the departments
set the tone for the development of the budget. In this phase, must submit departmental objectives that provide a strategy linked
Village Council and staff has the opportunity to reassess the goals to the Villages overall goals and policy agenda. The departments
and objectives within the strategic framework in order to provide must also provide current year achievements and organization
direction to the resource allocation and budgetary decision-making charts that identify changes from the previous year. The above
process. mentioned items are included in both the proposed and final budget
documents.
Annually, the service priorities and objectives for each fiscal year
are evaluated and the long-term financial plan is monitored and In a separate package, the departments submit requests for
updated in order to set direction for the development of the budget necessary capital outlay and capital improvement projects. Each
that is properly aligned with the broad goals and strategic department submits requests in order of priority. These include
directives. This includes an assessment of services, capital needs, cost and description, as well as justification for the need. Capital
issues and challenges, opportunities as well as a review of Improvement Projects are forecast in the 5-year Capital
economic trends and financial forecasts. Improvement Program (CIP) document. This allows the need to be
known in advance. The department must re-submit and re justify
Assessment Phase the need for the project during each subsequent budget process.
The projects include cost and description.
As part of the budget process, departments evaluate performance
towards meeting current and past goals and objectives and assess Review Phase
current conditions, programs and needs. Various financial
analyses, as well as productivity and staffing analyses, are The Village Manager and Finance Director review the
performed. Programs and services are also reviewed thoroughly to departmental requests meet with the departments and fund what is
deemed necessary.
FY 2013 Adopted Budget Page 32 of 283
Public Adoption Phase
• Between 65-80 days from date of certification the Village
In July, the Village Manager presents a proposed budget for the must hold a tentative budget and millage hearing. This
fiscal year commencing October 1 to the Village Council for hearing cannot be held sooner than (10) days following the
consideration and further input. This proposal includes all mailing of notices by the Property Appraiser(August 24th)
proposed operating and capital expenditures and the means of
financing it. Council reviews the budget and conducts budget . Within fifteen (15) days of the tentative budget and millage
workshops to provide an opportunity for Village management and hearing the Village must advertise a final hearing on the
departments to offer additional information. Changes are made to budget.
the budget as per the Council's instructions. The proposed budget
is then revised incorporating these changes. • Not less than two (2) or more than five (5) days after the
advertisement, a final hearing adopting the budget and
The budget is adopted in compliance with requirements found in millage is held.
the Village's Charter as well as with the State Statute known as
TRIM (truth in millage). The law includes strict requirements and . Upon completion of the public hearings and prior to
a timetable guide for noticing budget hearings and ensuring October 1st, a final operating budget is legally enacted
residents have an opportunity to be heard before final action takes through the passage of an ordinance.
place.
• Within three (3) days after adoption, the Village must
TRIM Compliance certify the adopted millage to the Property Appraiser and
Tax Collector.
Florida Department of Revenue sets a schedule for local
governments to follow in adopting tax roll information in . Within three (3) days after receipt of final value, as
accordance with the county property appraiser offices. discussed below, the Finance Director completes form DR-
Accordingly, there are two public hearings scheduled to openly 422 and returns to the Property Appraiser.
discuss the budget, millage rate and reason for any tax increase.
st • Within thirty (30) days of final millage and budget
By July 1 each year the Property Appraiser certifies the tax rolls adoption, the Village must certify compliance with Section
for the Village on form DR-420. This roll is used in formulating 2000.065 and 200.068, F. to the Department of Revenue.
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 Council and delivered the DR-420
and DR-420 MM-P to the Property Appraiser (August 5th)
FY 2013 Adopted Budget Page 33 of 283
Implementing, Monitoring & Amendment Phase-Budgetary 1. A transfer over $10,000 may be authorized only by
Control ordinance/resolution adopted by Council.
Upon the final adoption of the budget, staff implements the new 2. Transfers up to $10,000 can be made with
fiscal year budget and begins the process of continuous monitoring authorization by Village Manager.
and ensuring budgetary control throughout the fiscal year. The
objective of budgetary controls is to ensure compliance with legal 3. A transfer from the Village's Unassigned Fund
provisions embodied in the annual budget approved by the Village Balance Account or the Council Contingency
Council. The level of budgetary control (that is, the level at Account, which may be authorized only by
which expenditures cannot legally exceed the appropriated ordinance/resolution adopted by the Council.
amount)is established at the fund level.
All budget amendments, once approved, are processed by the
Reports are generated monthly to keep Department Directors Finance Department.
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.
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. Purchase orders are not issued until
appropriations are made available. All appropriations lapse at year
end; however, encumbrances specifically designated to be carried
over to the subsequent year are re-appropriated in the following
year.
During ongoing monitoring, staff may note that corrective action is
needed to help accomplish planned or needed programs and
activities and request budget amendments. Changes or
amendments to the budgeted amounts at the fund level must be
approved by the Village Council; however, the budget may be
amended in the following three ways:
FY 2013 Adopted Budget Page 34 of 283
Village of North Palm Beach
Fund Structure
Governmental Funds Fiduciary Funds Proprietary Fund
(Enterprise Fund)
General Fund Special Capital Country Club
-Budgetary Fund Revenue Projects Agency Trust Fund
-Major Fund Fund Fund Fund Fund -Budgetary Fund
-Major Fund
Northlake Blvd Grant Northlake Boulevard General Employees
Task Force Pension
Recreation Grant Manatee Protection Police & Fire Pension
Volunteer Firefighter
Public Safety Grant Pension
On-Behalf Pension
Only two funds are budgetary funds
(General Fund & Country Club Fund)
FY 2013 Adopted Budget Page 35 of 283
Basis of Presentation, Basis of Budgeting and Budgetary Accounting
Basis of Presentation intergovernmental revenues are recorded in this fund.
General operating expenditures, fixed charges and capital
The accounts and the budget of the Village are organized and improvement costs that are not paid through other funds are
operated on the basis of funds and account groups. To better paid from the General Fund. There can only be one
understand the budget, a basic understanding of this financial General Fund.
structure is required.
• Special Revenue Funds — Special Revenue Funds account
A fund is an independent fiscal and accounting entity with a self- for the proceeds of specific revenue sources that are legally
balancing set of accounts. Fund accounting segregates funds restricted to expenditures for specified purposes.
according to their intended purpose and is used to aid management
in demonstrating compliance with finance-related legal and • Capital Projects Funds— Capital Projects Funds account for
contractual provisions. Account groups are a reporting financial resources to be used for the acquisition or
requirement to account for certain assets and liabilities of the construction of major capital facilities or improvements
governmental funds not recorded directly in those funds. The (other than those financed by proprietary funds) being
funds are classified for reporting purposes into three basic fund financed from general long-term debt, grants, or transfers
types; governmental, proprietary and fiduciary funds. The purpose from other funds.
of the Village's funds and account groups are described in the
following paragraphs. In the Governmental Fund Type category, the Village adopts an
annual operating budget and appropriates funds for the General
Governmental Fund Types: Fund only. The Capital Projects Fund and the Special Revenue
Funds involve multi-year projects so annual budgets are not
Governmental funds are those through which general adopted for these funds. Instead, appropriations in these funds
governmental functions of the Village are financed. The remain open and carry over to succeeding years until planned
acquisition, use, and balances of the Village's expendable financial expenditures are made, or until they are amended or cancelled.
resources and the related liabilities (except those accounted for in
Proprietary Funds) are accounted for through Governmental Funds. Proprietary Fund Types:
The following are the Village's Governmental Fund types:
Proprietary funds distinguish between operating and non-operating
• General Fund — The General Fund is the main operating revenues and expenses, and the principal revenues are derived
fund of the Village. This fund is used to account for all from charges to customers for sales and services. The Village's
financial resources except those required to be accounted sole proprietary activity is the operation of a golf and country club,
for in another fund. All general property taxes, fines, which is an enterprise fund.
various permits, property rentals and certain
FY 2013 Adopted Budget Page 36 of 283
• Enterprise Funds—Enterprise Funds account for operations • Agency Funds — To account for assets held by the Village.
The Village retains no equity interest in these funds.
(a) that are financed and operated in a manner
similar to private business enterprises where Account Groups:
the intent of the governing body is that the
costs (expenses, including depreciation) of Account groups are not funds since they don't reflect available
providing goods or services to the general financial resources and related liabilities. Instead, they are used
public on a continuing basis be financed or to establish accounting control and accountability for the Village's
recovered primarily through user charges; or general fixed assets and general long-term debt. The following is a
description of the account groups of the Village:
(b) where the governing body has decided that
periodic determination of revenue earned, • General Fixed Assets - To account for all fixed assets of the
expenses incurred, and/or net income is Village, except fixed assets of Proprietary Funds.
appropriate for capital maintenance, public
policy, management control, accountability, . General Long-Term Debt — To account for all the
or other purposes. outstanding principal balances of any general and special
obligation bonds or notes, capitalized leases, installment
The Village adopts a non-appropriated operating budget for its purchases, and compensated absences of the Village,
Country Club Fund at the same time it adopts the General Fund except long-term obligations of Proprietary Funds.
Budget.
Basis of Bud2etin2
Fiduciary Fund Types:
Fiduciary Fund types are used to account for assets held by the The basis of budgeting includes the following two elements
(measurement focus and basis of accounting) that measure and
Village in a trustee capacity or as an agent for individuals, private account for transactions the Village reports in the respective fund's
organizations, other governments and/or other funds. The funds in budget and operating statement.
this category are the Village's Pension Trust Funds and Agency
Funds. Annual budgets are not prepared for these fund types.
Measurement Focus
• Trust Funds— To account for assets held by the Village in a
trustee capacity. The pension trust funds are accounted for Measurement Focus refers to what transactions are recorded. The
in essentially the same manner as proprietary funds since accounting and financial reporting treatment applied to a fund is
capital maintenance is critical. determined by its measurement focus. There are two different
measurement focuses that are used in the preparation of financial
statements for governments:
FY 2013 Adopted Budget Page 37 of 283
• Economic Resources Measurement Focus — This The government-wide financial statements are reported using the
measurement focus is used in the preparation of the economic resources measurement focus and the accrual basis of
government-wide financial statements and in the fund accounting, as are the proprietary fund financial statements.
financial statements of proprietary funds. With this Revenues are recorded when earned and expenses are recorded
measurement focus, all assets and all liabilities associated when a liability is incurred, regardless of the timing of related cash
with the operation of these funds are included on their flows. Property taxes are recognized as revenues in the year for
statement of net assets and the reported fund equities (total which they are levied. Grants and similar items are recognized as
reported assets less total reported liabilities) provide an revenue as soon as all eligibility requirements imposed by the
indication of the economic net worth of the funds. provider have been met.
Operating statements of these funds report increases
(revenue) and decreases (expenses) in total economic net Governmental fund financial statements are reported using the
worth. current financial resources measurement focus and the modified
accrual basis of accounting. Revenues are recognized as soon as
• Current Financial Resources Measurement Focus — This they are both measurable and available. Revenues are considered
measurement focus is used in the fund financial statements to be available when they are collectible within the current period
of governmental funds. With this measurement focus, only or soon enough thereafter to pay liabilities of the current period.
current assets and current liabilities generally are included For this purpose, Ad valorem taxes and charges for services are
on the balance sheet. Accordingly, the reported considered to be available if they are collected within 60 days of
undesignated fund balances (net current assets) are the end of the current fiscal period, provided that amounts received
considered a measure of available, spendable or pertain to billings through the fiscal year just ended.
appropriable resources. Operating statements of these Intergovernmental revenues, which include state revenue sharing
funds present increases (revenue and other financing allotments, local government one-half cent sales tax, and county
sources) and decreases (expenditures and other financing shared revenue, among other sources, are recorded in accordance
uses)in net current assets. with their legal or contractual requirements if collected in the
current period or within 60 days after year-end.
Account Groups are concerned only with the measurement of
financial position. They are not involved with the measurement of Interest is recorded when earned. Licenses and permits, fines and
results of operations. forfeitures and all other revenue items are considered to be
measurable and available only when cash is received. Business
Basis of Accounting Tax Receipt revenues collected in advance of periods to which
they relate are recorded as deferred revenues.
Basis of accounting refers to when revenues and expenditures are
recognized in the accounts and reported in the financial statements. Expenditures are recorded when a related fund liability is incurred.
The basis of accounting relates to the timing of the measurements However, debt service expenditures, as well as expenditures
made, regardless of the measurement focus applied. related to compensated absences and claims and judgments, are
recorded only when payment is due.
FY 2013 Adopted Budget Page 38 of 283
The proprietary fund and pension trust funds are accounted for Budgetary Accounting
using the economic resources measurement focus and the full
accrual basis of accounting. Revenues are recorded when earned State of Florida statutes require that all municipal governments
and expenses are recorded when a liability is incurred, regardless establish budgetary systems and approve balanced annual
of the timing of related cash flows. Membership fees of the operating budgets. The Council annually adopts an operating
proprietary fund that are collected in advance of the period to budget and appropriates funds for the General Fund The
which they apply are recorded as deferred revenue. Village also adopts a non-appropriated operating budget for the
enterprise fund (Country Club) at the same time it adopts the
The table below summarizes the measurement focus and basis of General Fund Budget. The procedures for establishing budgetary
accounting for each reporting element and type of fund mentioned data are as follows:
above:
• In July of each year, the Village Manager submits a
Measurement Focus and Basis of Accounting for Financial Statements proposed Operating budget to the Council for the next fiscal
Basis of year commencing the following October 1st. The proposed
Financial Statements Measurement Focus Accounting budget includes expenditures and the means of financing
Government-wide Financial them. The Village also advises the County Property
Statements Economic Resources Accrual Appraiser of the proposed millage rate and the date, time
Governmental Funds Financial current Financial Modified Accrual and place of the public hearing for budget acceptance.
Statements Resources
Proprietary Funds Financial Economic Resources Accrual • Two Public hearings are conducted to obtain taxpayer
Statements
Fiduciary Funds Financial comments.
Statements Economic Resources Accrual
Upon completion of the public hearings and prior to October 1st, a
The Comprehensive Annual Financial Report (CAFR) shows the final operating budget is legally enacted through the passage of an
status of the Village's finances on the basis of "Generally ordinance. Estimated beginning fund balances are considered in
Accepted Accounting Principles" (GAAP). In most cases, this the budgetary process.
conforms to the way the Village prepares its budget, with the
following exceptions:
• Depreciation expense is not a budgeted expense.
• Expenditures for capitalizable fixed assets are budgeted as
expenses.
• Compensated absences are not included in the budget.
• Expenditures for principal payments on outstanding debt
are budgeted as expenses.
FY 2013 Adopted Budget Page 39 of 283
Financial Policies
Operating Budget Policies:
• The Village will comply with all Federal, State or local • The budget will provide for adequate maintenance and
legal requirements pertaining to the operating budget. A repair of capital plant and equipment and for their orderly
balanced budget is achieved when the amounts available replacement.
from taxation and other sources, including amounts carried
over from prior fiscal years, equals the total appropriations • The budget will provide sufficient funding to cover annual
for expenditures and reserves. debt retirement costs.
• The Village will employ a structured budget preparation • The budget will provide for adequate funding of all pension
and formulation process that will ensure adequate citizen plans, as determined by the Village's actuary.
input and participation.
• The Village will maintain a budgetary control system to
• The Village will employ a structured expenditure and ensure adherence to the budget and will use a
revenue forecasting system to allow for effective financial budget/encumbrance control system to ensure proper
planning. budgetary control.
• Essential services will receive first priority for funding. • The Village administration will prepare regular reports
The Village will attempt to maintain current service levels comparing actual revenues and expenditures to budgeted
for all essential services. amounts.
• The Village will identify low priority services for reduction • Where possible, the Village will integrate service levels
or elimination, if necessary, before essential services. and performance measures within the budget.
• The Village will consider the establishment of user fees as • The goal of the enterprise fund operation is to be self-
an alternative to service reductions or elimination. supporting and to pay administrative and other appropriate
service charges to the General Fund for administrative
• The Village will pay for all current expenditures with support.
current revenues.
• The total number of employment positions approved in the
• The Village will avoid budgetary procedures that balance annual operating budget may not be exceeded without prior
current expenditures at the expense of meeting future years' approval of the Village Council.
expenses.
FY 2013 Adopted Budget Page 40 of 283
• The Village will annually seek the Distinguished Budget • The Village will aggressively seek Federal and State grant
Presentation Award offered by the Government Finance and capital improvement funds and evaluate future local
Officers Association (GFOA) fiscal impact.
Fund Balance and Reserve Policies: Debt Policy:
• The Village will establish an adequate fund balance in the • The Village Charter and the Constitution of the State of
General Fund to indicate that it is in sound financial Florida do not provide for a legal debt limit. However, In
condition. This reserve will be maintained at a minimum making or providing of capital improvements, The Village
level of 35% of current year general fund budgeted shall not incur a general obligation debt requiring the full
expenditures, unless otherwise determined by the Village faith and credit and taxing power of the Village that
Council. exceeds five (5%) of the property tax base of the Village.
The Village has no general obligation debt outstanding.
• Fund Balance will only be used for expenditures that are
either non-recurring in nature or that have a benefit period • The Village will analyze the impact of debt service on total
longer than one operating period, unless otherwise annual fixed costs before any long-term debt is issued.
determined by the Village Council. Village Council
approval is necessary for this type of expenditure. • Any loan obligation above $500,000 shall require review
and comment by the Village's Audit Committee prior to
• Maintain a contingency reserve in the General Fund and the Council Action.
Country Club Fund to address unexpected needs that occur
throughout the year, subject to approval by the Village • The Village will not use proceeds from long-term debt for
Council. current, on-going operations. Long-term borrowing will be
confined to capital improvements too large to be financed
Revenue Policies: from current revenues.
• The Village will take active measures to encourage
economic development, thereby developing a diversified • The Village will utilize the form of borrowing that is most
and stable revenue system to shelter it from short-run cost-effective, including not just interest expense but all
fluctuations in any one revenue source. costs, including up front costs, administrative and legal
expenses, prepayment penalties, and reserve requirements.
• 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.
FY 2013 Adopted Budget Page 41 of 283
Cash Management/Investment Policies: • The Village Council will be provided monthly with budget
• The Village will deposit funds only in financial institutions reports comparing actual versus budgeted revenue and
which are qualified public depositories pursuant to Sate of expense activity.
Florida Statutes, Chapter 280, and "Florida Security for
Public Deposits Acts." • The Village will annually seek the Certificate of
Achievement for Excellence in Financial Reporting award
• The Village will insure timely deposit of all collected offered by the Government Finance Officers Association
revenues. (GFOA).
• The Village will maintain a prudent cash management and • The Village will maintain the highest level of accounting
investment program in order to meet daily cash practices consistent with generally accepted accounting
requirements. principles (GAAP) promulgated by the Government
Accounting Standards Board (GASB).
• The Village will follow its adopted investment policy when
handling public funds. Capital Improvement Plan Policies:
• The Village will adopt the first year of a multi-year plan for
• The Village will pool cash from each eligible fund for capital improvements, update it annually and make every
investment purposes. attempt to complete all capital improvements in accordance
with the plan.
Accounting, Auditing & Financial Reporting Policies:
• An independent audit will be performed annually, including • The Village will coordinate the development of the CIP
the issuance of a management letter. budget with the development of the operating budget to
ensure future operating expenditures and revenues
• The Village administration will promptly evaluate the audit associated with new capital improvements will be projected
management letter recommendations, determine the proper and incorporated into the current and future operating
actions in response to these recommendations and budgets.
complete, within established time frames, all actions that
correct or otherwise resolve the matters included in the • The Village will maintain its physical assets at a level
management letter. adequate to protect the Village's capital investment and
minimize future maintenance and replacement costs.
• The Village will produce financial reports in accordance
with Generally Accepted Accounting Principles (GAAP). • 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 five (5%) of the property tax base of the Village.
FY 2013 Adopted Budget Page 42 of 283
Debt Administration
The Village has limited its borrowing to prudent levels that are able $1.5 billion) in available general obligation debt. The Village has
to be covered through existing revenue and cash flow projections. no outstanding General Obligation debt.
The Village utilizes debt financing on large expenditures for capital
projects. When establishing debt, there are a number of factors to be The Village's outstanding debt (principal only) as of September 30,
considered in the process. These factors include: 2011 consists of the following:
• the long-term needs of the Village General Fund:
• the amount of resources available to repay the debt The Village's General Fund is debt-free!
There are a few ways for the Village to achieve debt financing. The Country Club:
Council considers the asset's useful life and current economic Promissory Note $ 3,844,928
conditions to determine the appropriate financing instrument. Some Capital Lease 173,084
financing options available to the Village include: Total Country Club $ 4,018,012
• bank loan Total Debt $4,018,012
• lease agreements (capital lease or operating lease)
• issue special revenue bonds (pledged by a specific revenue A brief description of each outstanding debt instrument and its
source and limited by available revenue) annual debt service requirement to maturity is listed below:
• issue general obligation bonds (require voter referendum
approval) General Fund:
The Village's General Fund is debt free!
The Village Charter and the Constitution of the State of Florida do
not provide for a legal debt limit. However, in regards to capital Country Club:
improvements, the Village has adopted a policy to limit general The Country Club (Proprietary Fund) has one loan and one capital
obligation debt(debt pledging payment from ad valorem taxes which lease outstanding as of September 30, 2011.
must be approved by referendum) to an amount that does not exceed
five (5%) percent of the property tax base of the Village. For Fiscal
Year 2012-2013 this would amount to $74.31 million (tax base of
FY 2013 Adopted Budget Page 43 of 283
Promissory Note:
This note was to finance certain capital 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 Endin2 Princi al Interest Total
2012 237,241 157,659 394,900
2013 247,646 147,254 394,900
2014 258,036 136,864 394,900
2015 268,862 126,038 394,900
2016 279,810 115,090 394,900
2017-2021 1,586,923 387,577 1,974,500
2022-2024 966,410 63,590 1,030,000
$3 844 928 $1 134 072 $4,979,000
Capital Lease:
The Country Club also has a capital lease agreement for the purpose
of financing the lease-purchase of equipment for the Country Club.
Annual debt service requirements to maturity are as follows:
Year Endin2 Princi al Interest Total
2012 66,150 9,085 75,235
2013 (*) 106,934 1,605 108,539
$173084 $10,690 $183,774
(*) The final payment includes a balloon payment of$96,000.
FY 2013 Adopted Budget Page 44 of 283
Fund Balance Overview
Fund Balance is generally defined as the difference between a fund's GASB 54 eliminates the previous categories of "Reserved" and
assets and liabilities. Changes in fund balance are based on the "Unreserved" for all Governmental Fund balances, and replaces these
difference between revenues and expenditures for a given fiscal year. with five new reporting categories. These categories create a
hierarchy of constraints that control how specific amounts can be
An adequate fund balance is necessary for numerous reasons, such as spent. The five new reporting categories are as follows:
to have funds available in cases of emergencies, unexpected events,
cushion economic cycles and special projects. It is also used to . Non-spendable — amounts that are not in a spendable form or
maintain or enhance the Village's financial position and related bond are required to be maintained intact(inventories, prepaid items,
ratings, to provide cash for operations prior to receipt of revenues and interfund loans)
to maintain investment earnings.
• Restricted — amounts constrained to specific purposes by their
Over past years, the Village has been able to generate healthy reserves providers (debt covenants, grant proceeds)
through growth management, strategic planning, and cost containment
measures. The goal of the Village has been to use surplus reserves in . Committed — amounts constrained to specific purposes by the
ways that positively affect its financial plan by reducing long-term government itself (disaster recovery, rate stabilization,
obligations. The Village does not use surpluses to offset the insurance encumbrances)
subsequent year's budget, unless otherwise determined by the Village
Council. . Assigned — amounts a government intends to issue for a
The Governmental Accounting Standards Board (GASB) released specific purpose
Statement 54 — "Fund Balance Reporting and Governmental Fund . Unassigned—amounts that are available for any purpose
Type Definitions" on March 11, 2009. The Village implemented
GASB 54 in its fiscal year 2011 annual financial reports. This
statement impacts only governmental funds; it has no impact on
Fund Balance tables for the General Fund and the Enterprise Fund
proprietary (enterprise)funds or fiduciary funds. (two major/budgetary funds) are on the following pages. These tables
The requirements of this statement are intended to improve financial represent the Village's actual fund balances as of October 01, 2011.
reporting by providing fund balance categories and classifications that The actual fund balances for fiscal year 2011-12 will be available upon
will be more easily understood and applied. The categories are more completion of the Village's annual audit in early 2013. The reserves
clearly defined to make the nature and extent of the constraints placed shown in these tables are based on conservative revenue estimates and
on a government's fund balance more transparent by isolating that one hundred percent (100%) of the budgeted expenditures being
portion of fund balance that is unavailable to support the following expended.
year's budget.
FY 2013 Adopted Budget Page 45 of 283
General Fund:
The fund balance of the general fund, one of the governmental funds, is of significance because it is the primary fund financing most functions of the
Village. It is used by rating agencies as a measure of the financial strength of the government.
Actual Actual Actual Actual Budget Budget
FY2008 FY2009 FY2010 FY2011 FY2012 FY2013
Beginning Balance $ 9,125,550 $ 9,040,852 $ 10,621,331 $ 11,052,909 $ 11,700,667 $ 11,700,667
Revenues
Taxes 15,424,638 15,680,749 14,784,908 14,090,965 13,387,331 13,315,763
Licenses&Permits 1,047,144 880,016 910,997 959,098 741,454 684,212
Intergovernmental 1,516,624 1,304,391 1,269,509 1,287,638 1,203,524 1,224,939
Charges for Services 1,268,774 1,678,948 1,937,115 1,927,370 1,898,895 2,023,697
Fines 8c Forfeitures 157,022 146,970 149,098 171,416 112,200 81,115
Interest 194,652 (1,346) 280,218 97,743 85,740 61,758
Miscellaneous 137,447 304,595 278,142 59,461 88,400 108,240
Total 19,746,301 19,994,323 19,609,987 18,593,691 17,517,544 17,499,724
Expenditures
General Government 2,308,749 1,979,774 2,501,447 2,421,441 2,672,682 2,466,131
Public Safety 6,775,581 6,822,028 6,820,838 6,860,900 7,489,920 7,457,619
Public Works 4,519,756 4,018,543 4,257,704 4,044,641 4,071,545 4,133,850
Community Development 8c Planning 896,532 784,487 774,121 799,260 837,613 880,740
Leisure Services 3,215,497 3,051,051 2,406,424 2,484,756 2,445,784 2,561,384
Debt Service 859,932 1,439,460 2,254,384 - - -
Total 18,576,047 18,095,343 19,014,918 16,610,998 17,517,544 17,499,724
Excess/Deficiency ofRewnues
Over/Under Expenditures 1,170,255 1,898,979 595,069 1,982,693 1 - -
Other financing sources(uses)
TransferIn/Out,etc. (1,254,952) (318,500) (163,490) (1,334,934) -Net Change in Find Balances (84,698) 1,580,479 431,578 647,758 - -
Ending Balance $ 9,040,852 $ 10,621,331 $ 11,052,909 $ 11,700,667 $ 11,700,667 $ 11,700,667
Components of Find Balance
Designated/Reserved 775,339 563,115
Undesignated 8,265,513 10,058,216
Nonspendable 167,108 276,924 276,924 276,924
Restricted 338,457 548,489 548,489 548,489
Assigned 104,245 186,594 186,594 186,594
Unassigned 10,443,099 10,688,660 10,688 10,688,660
Ending Balance $ 9,040,852 $ 10,621,331 $ 11,052,909 $ 11,700,667 $ 11,700,667 $ 11,700,667
Unassigned Find Balance as aPercent
of Original Budget
Original Budget 19,691,948 ' 19,073,192 ' 18,056,938 17,506,072 17,517,544 17,499,724
Unassigned Fund Balance
as a Percent of Original Budget 41.97% 1 52.73% 57.83% 61.06% 61.02% 61.08%
FY 2013 Adopted Budget Page 46 of 283
Enterprise Fund:
The measure of financial health for the 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.
Actual Actual Actual Actual Budget Budget
FY2008 FY2009 FY2010 FY2011 FY2012 FY2013
Beginning Balance $ 2,346,635 $ 2,695,326 $ 2,799,026 $ 2,698,386 $ 2,586,550 $ 2,586,550
Operating Revenue
Greens fee/cart rentals/membership fees 2,979,324 2,763,538 2,520,364 2,372,336 2,565,250 2,518,616
Tennis revenues
Golf shop revenues 224,908 208,645 225,699 283,926 281,500 296,664
Driving range revenues 213,103 208,230 174,929 208,865 197,380 209,026
Restaurant revenues 125,677 134,060 244,359 700,378 847,710 821,300
Miscellaneous 73,497 90,386 62,229 5,691 - -
Total Operating Revenue 3,616,509 3,404,859 3,227,580 3,571,197 3,891,840 3,845,606
Operating Expenses _
Golf course maintenance 1,373,046 1,457,206 1,250,612 1,232,462 1,240,715 1,242,550
Clubhouse grounds 100,823 102,175 103,377 84,485 108,277 108,030
Tennis
Golf shop 600,034 617,313 607,452 748,336 863,461 850,071
Food&beverage 46,608 58,318 452,516 838,519 846,601 830,211
Administrative&general 287,914 288,913 257,590 104,658 106,226 125,033
Insurance 150,166 63,247 56,923 40,840 39,864 43,881
Depreciation 486,651 490,298 476,583 457,746 -
Total Operating Expense 3,045,242 3,077,469 3,205,053 3,507,045 3,205,144 3,199,776
Non-operating revenues(expenses)
Interest revenue 36,431 7,376 14,686 8,493 8,855 7,327
Interest expense (222,237) (202,061) (193,153) (180,125) - -
Other revenues 13,609 -
Otherexpenses _ (695,551) (749,157)
Gain/(Loss)on disposal of fixed assets (1,083) (29,005) 55,300 (4,355) 96,000
Total Non-operating revenues(expenses) (173,279) (223,690) (123,167) (175,987) (686,696) (645,830)
Excess/Deficiency of Revenues Over/
Under Expenses 397,987 103,700 (100,640) (111,836)
Operating Transfers Out (49,296) -
Chan e in Net Assets 348,691 103,700 (100,640) (111,836) - -
Ending Balance $ 2,695,326 $ 2,799,026 $ 2,698,386 $ 2,586,550 $ 2,586,550 $ 2,586,550
Components of Fund Balance
Invested in Capital Assets,net of related debt 2,492,524 2,364,814 2,295,125 2,200,928 2,200,928 2,200,928
Unrestricted 202,802 434,212 403,261 385,622 385,622 385,622
Ending Balance $ 2,695,326 $ 2,799,026 $ 2,698,386 $ 2,586,550 $ 2,586,550 $ 2,586,550
FY 2013 Adopted Budget Page 47 of 283
Strategic Planning
Strategic Planning is a structured and coordinated approach for ❖ Dedication
developing long-term organizational goals and for developing ❖ Teamwork
strategies to accomplish them. It is typically used to facilitate ❖ Exemplary Customer Service
communication, to accommodate divergent interests, and to foster
decision making through leadership and consensus building. In Strengths, Weaknesses, Opportunities and Threats
municipal government, one of the primary purposes is to set the
state for the annual budget process, providing a roadmap for Critical to the strategic planning process is the understanding of
annual resource allocations. the forces, both positive and negative, that impact the Village's
The mission statement provides the foundation for all remaining ability to achieve its mission.
portions of the strategic planning process: The Village, as an organization, has certain internal attributes that
are recognized as beneficial assets; its strengths. However, the
Mission Village also has some internal attributes that are negative; its
weaknesses. There are those external forces in the outside world
To provide the highest quality of service to the residents of North that are beyond the Village's control or influence. Some of these
Palm Beach in the most efficient, effective, and fiscally forces create favorable conditions for achievement of the
responsible manner by providing sound, clear policy guidance that Village's mission; they are opportunities. Of course, some of the
encourages, promotes, protects, and improves the welfare of the external forces are contrary, and potentially damaging to the
Village of North Palm Beach, ensuring that North Palm Beach Village's interests; these are threats.
remains "the best place to live under the sun."
The internal organizational strengths and external opportunities
Core Values represent sources of positive achievement and provide a launching
point for development of strategies designed to accomplish the
The core values of an organization are the values it holds that Village's vision: "To be the greatestplace to live under the sun."
form the foundation on which it performs its work and conducts
itself. They describe how an organization believes it should act, The internal weaknesses and external threats represent barriers to
and how those beliefs should be reflected in its actions. The success but understanding them can also provide inspiration for
Village of North Palm Beach values... new strategies.
❖ Ethics and Integrity The results of the Strengths, Weaknesses, Opportunities and
❖ Open Communication Threats (SWOT) analysis are listed on the following page.
❖ Respect for differences
FY 2013 Adopted Budget Page 48 of 283
SWOT Analysis:
Stren ths: Good now: maintain build levera e Weaknesses: Bad now: remedL,sto
❖ Affluent community ❖ Shrinking tax base
❖ Strong financial reserves ❖ Shrinking sources of non ad-valorem revenues
❖ Infrastructure in good condition ❖ State budget in the red
❖ Taken steps to reduce costs ❖ State pressures on municipal taxing authority
❖ Generally supportive residents ❖ Limited retail
❖ Unified Council ❖ No anchor or destination
❖ High quality staff ❖ Aged and deteriorated buildings in our business community
❖ Advisory Board/citizen participation
❖ Location/waterways
❖ Tradition—2nd& 3rd generation residents
O ortunities: Good Future: rioritize o timize Threats: (Bad Future: counter)
❖ Seek additional funding sources such as service fees and ❖ Economy in decline
grants ❖ State and County pressure on home-rule authority of
❖ Seek to influence State Legislature municipalities
❖ Pursue further cost efficiencies ❖ Increase in unfunded mandates
❖ Improve relationships with business community ❖ Increased foreclosures of residential property
❖ Annexation ❖ Under-funded retirement accounts
❖ Continued devaluation of property values
FY 2013 Adopted Budget Page 49 of 283
Long Term Goals Village departments have included performance measures in their
department plans. Performance measures allow Village
In the annual strategic planning process, Village Council revisits departments to monitor implementation of projects, programs,
and refines goals to continually adjust to the current social and initiatives, and services funded through the budget; measure their
economic environment. Overall the general Village goals remain success in meeting the targeted performance; identify
consistent as follows: opportunities to improve service delivery; inform Council as they
make strategic adjustments; and provide data to support decisions
1. Protect Financial Integrity of the Village in a Difficult for future resource allocation.
Economic Environment
Conclusion
2. Maintain a High Quality of Life in the Village
The Village integrates the annual budgeting process with the
3. Maintain and improve all Recreational Facilities of the strategic planning process. The Strategic Plan helps to prioritize
Village how the Village will use current and future resources to achieve
identified goals. In this way the strategic plan drives budget
4. Enhance the Spirit and Participation of our Community preparation decisions and service delivery implementation.
5. Improve the Overall Appearance of the Village The Village's ongoing strategic planning process is an affirmation
The Annual Budget has been developed with these goals in mind. and continuation of a vision that started years ago: "To be the
The budget goals provide the overall framework for the budget greatest place to live under the sun."
process. Village departments have reviewed their department
goals for the upcoming year to assure that the overall long-term
Village goals were addressed in their priorities for program,
service and facility requests.
Performance Measures
Performance measures form the foundation for the strategic
planning process because they are really what assure goal
accomplishment. Some measures track outputs or number of units
of service delivered over time. Others measure efficiency or how
well resources are leveraged. Each type of measure is significant
within the performance measurement system.
FY 2013 Adopted Budget Page 50 of 283
Long Range Planning
The long-range planning for the Village of North Palm Beach is Budget through the five (5) year Capital Improvement Plan (CIP).
outlined in the following policy documents: The CIP identifies projects and their associated costs and is
reviewed and updated annually in both documents.
1. The Comprehensive Plan.
2. The Annual Budget. Long-Term Financial Plan
The Comprehensive Plan was adopted in 1989, in compliance The Annual Budget contains a five year CIP and an analysis of
with the Florida Statutes Chapter 163, Department of Community total projected revenues and expenditures for the same time
Affairs. The Plan guides future growth and development and periods as the CIP. The projections assist management in the
provides an overall vision for the Village. The Plan contains the planning and allocation of resources to achieve the Village
flowing elements: Council goals of maintaining a financially secure municipal
government.
1. Future Land Use
2. Transportation The results of the long-range financial plan for the major
3. Housing operating funds (General Fund and Country Club) are provided on
4. Infrastructure the following pages. The long-range financial plan should not
5. Coastal Management be confused with the Village's budget. The budget is the
6. Conservation Village's legal authority for spending. The budget focuses on
7. Recreation and Open Space the near-term future; it is very detailed, and it must be
8. Intergovernmental Coordination balanced between resources and requirements. In
9. Capital Improvements comparison, the long-range financial plan has a longer time-
10. Public School Concurrency frame, is less detailed and is only used to help management
11. Annexation (Optional Element) develop budget strategies and prioritize the use of limited
resources.
Each element of the plan provides an inventory of existing
conditions, an analysis of needs along with 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
FY 2013 Adopted Budget Page 51 of 283
General Fund:
The projections are based on the following set of assumptions:
1. 3% annual growth rate during the FY 2014-2017 period
2. Property Taxes will represent approximately 56% of total
General Fund revenues
3. Personnel Costs will represent 76% of total General Fund
revenues
4. Operating Costs will represent 24% of total General Fund
revenues
5. Capital Outlay will represent the totals in the CIP Plan
General Fund Projections (assumes 3% growth rate)
FY 2013 FY 2014
Revenues(Sources): Budget Projected FY 2015 Projected FY 2016 Projected FY 2017 Projected
Property Taxes $ 9,844,754 $ 10,093,841 $ 10,396,656 $ 10,708,556 $ 11,029,812
Other Revenue 7,654,970 7,930,875 8,168,801 8,413,865 8,666,281
Total Revenue 17,499,724 18,024,716 18,565,457 19,122,421 19,696,094
Expenses(Uses):
Personnel 13,290,257 13,698,784 13,367,129 13,768,143 14,181,187
Operating 4,114,467 4,325,932 4,270,055 4,398,157 4,530,102
Capital Outlay 95,000 3,624,400 1,133,792 946,913 1,493,712
Debt Service - - - - -
Reserves/Contingencies - - - - -
Total Expenses 17,499,724 21,649,116 18,770,976 19,113,213 20,205,001
Net Revenue/Expense $ - $ (3,624,400) $ (205,519) $ 9,208 $ (508,907)
FY 2013 Adopted Budget Page 52 of 283
Country Club:
The projections are based on the following set of assumptions:
1. 3% annual growth rate during the FY 2014-2017 period
2. Golf Revenues will represent approximately 75% of total
Country Club revenues
3. Personnel Costs will represent 24% of total Country Club
revenues
4. Operating Costs will represent 59% of total Country Club
revenues
5. Capital Outlay will represent the totals in the CIP Plan
Country Club Projections (assumes 3% growth rate)
FY 2014
Revenues(Sources): FY 2013 Budget Projected FY 2015 Projected FY 2016 Projected FY 2017 Projected
Golf $ 3,120,306 $ 3,050,551 $ 3,142,067 $ 3,236,329 $ 3,333,419
Food &Beverage 821,300 1,008,715 1,038,977 1,070,146 1,102,251
Administration 7,327 8,135 8,379 8,630 8,889
Total Revenue 3,948,933 4,067,401 4,189,423 4,315,106 4,444,559
Expenses(Uses):
Personnel 939,631 976,176 1,005,462 1,035,625 1,066,694
Operating 2,261,028 2,399,767 2,471,760 2,545,912 2,622,290
Capital Outlay 53,639 27,000 - - -
Debt Service 566,201 470,201 470,201 566,201 566,201
Reserves/Contingencies 128,434 162,696 167,577 172,604 177,782
Total Expenses 3,948,933 4,035,840 4,114,999 4,320,343 4,432,967
Net Revenue/Expense $ - $ 31,561 $ 74,424 $ (5,237) $ 11,592
FY 2013 Adopted Budget Page 53 of 283
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FY 2012P*2013
General Fund
Organization Chart
FY 2012-2013
Residents of The Village of North Palm Beach
VILLAGE BOARDS
Village Clerk 4 -Audit Committee
Village Council -Construction Board of Adjustment
3 FT -Library Advisory
-Pension Boards
Village Attorney -Planning Commission
-Recreation Advisory
Village Manager -Waterways Board
-Zoning Board of Adjustment
2 FT
Finance Human Information Community Public Law Fire Library Parks&
Resources Technology Development Works Enforcement Rescue Recreation
5 FT 1 PT 2 FT 3 FT 8 FT 37 FT 43 FT 24 FT 10 6 FT T 6 FT
2 PT 13 PT (+1 PT) 0 PT 43 PT
5 Volunteers 18 Volunteers
Summary: Change:
139 FT
69 PT +1 PT
23 Volunteers
FY 2013 Adopted Budget Page 55 of 283
The Village of North Palm Beach
General Fund Budget Summary
Fiscal Year 2012-2013
Original Fiscal %Increase/
Year 2012 (Decrease)over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Revenues
Taxes:
Ad-Valorem Taxes 9,844,754 $ 9,904,284 -0.60% $ 10,441,869 $ 11,053,128 $ 11,917,359
Utility Service Taxes 2,119,414 2,154,044 -1.61% 2,198,148 2,261,375 2,239,002
Franchise Fees 1,085,589 1,065,580 1.88% 1,191,154 1,204,328 1,256,831
Sales&Use Taxes 266,006 $ 13,315,763 263,423 0.98% 259,794 266,077 267,557
Licenses&Permits 684,212 741,454 -7.72% 959,098 910,997 880,016
Intergovernmental 1,224,939 1,203,524 1.78% 1,287,638 1,269,509 1,304,391
Charges for Services 2,023,697 1,898,895 6.57% 1,927,370 1,937,115 1,678,948
Fines&Forfeitures 81,115 112,200 -27.70% 171,416 149,098 146,970
Interest 61,758 85,740 -27.97% 97,743 280,218 (1,346)
Appropriated Fund Balance 95,000 80,000 18.75% - - -
Miscellaneous 13,240 8,400 57.62% 59,461 278,142 304,595
Total Revenues: 17,499,724 17,517,544 -0.10% 15,593,692 19,609,955 19,994,323
Expenditures
General Government:
Village Council 144,170 146,354 -1.49% 131,637 120,125 122,653
Village Manger 270,547 276,714 -2.23% 332,848 290,024 272,974
Human Resources 278,789 241,358 15.51% 226,868 233,169 217,019
Finance 548,589 533,708 2.79% 499,456 495,766 484,076
Information Technology 335,013 336,789 -0.53% 289,297 285,410 282,303
Village Attorney 164,437 170,000 -3.27% 159,692 153,356 134,083
Village Clerk 298,377 288,221 3.52% 268,039 273,630 254,655
General Services-Village Hall 111,209 2,151,131 178,552 -37.72% 105,595 95,376 102,892
Public Safety:
Law Enforcement 4,591,169 4,595,199 -0.09% 4,200,373 4,158,345 3,973,322
Fire Rescue 2,764,051 2,702,252 2.29% 2,545,461 2,541,563 2,709,447
General Services-Public Safety 102,399 7,457,619 192,469 -46.80% 115,066 120,930 139,259
Public Works:
Public Works Admin 361,589 359,349 0.62% 353,248 343,822 341,232
Sanitation 1,470,061 1,477,508 -0.50% 1,372,658 1,397,688 1,456,876
Facility Services 617,126 631,243 -2.24% 548,564 620,140 616,076
Streets&Grounds 1,248,690 1,214,467 2.82% 1,413,441 1,545,841 1,262,278
Vehicle Maintenance 436,384 4,133,850 388,978 12.19% 356,730 350,213 342,081
Community Development&Planning:
Community Planning 245,775 230,637 6.56% 241,625 217,798 216,708
Building 503,348 488,025 3.14% 462,171 460,089 461,905
Code Enforcement 131,617 880,740 118,951 10.65% 95,464 96,234 105,874
Leisure Services:
Library 674,994 676,942 -0.29% 635,861 685,936 767,271
Recreation 960,840 1,000,620 -3.98% 935,580 933,273 917,567
Park Maintenance - - 0.00% - - 536,825
Pool 363,414 292,786 24.12% 440,259 306,581 395,921
Special Events 87,000 87,000 0.00% 76,068 77,666 72,028
Tennis 475,136 2,561,384 388,436 22.32% 396,988 402,968 361,439
Reserves&Other:
Debt service - - 0.00% - 2,254,384 1,439,460
Contingency - 108,347 -100.00% 14,089 43,162 14,191
Transfer In/Out - - 0.00% 1,334,934 163,490 318,500
Non-Departmental 315,000 315,000 392,639 -19.77% 393,920 511,429 94,930
Total Expenditures 17,499,724 17,517,544 -0.10% 17,945,934 19,175,407 15,413,543
Net Revenue Over Expense $ - $ - $ 647,755 $ 431,575 $ 1,550,479
FY 2013 Adopted Budget Page 56 of 283
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FY 2013 Adopted Budget Page 57 of 283
Village of North Palm Beach
General Fund Revenues
Fiscal Year 2012-2013
Investment Income
Fines&Forfeitures $61,758
$81,115 0.35%
Charges for Services 0.46%
$2,023,697 Miscellaneous
11.56% $108,240
Intergovernmental 0.62%
$1,224,939
■ Licenses&Permits 7.00%
$684,212
3.91%
Pr Sales and
Use Taxes
$266,006
1.52%
Franchise
Fees
$1,085,589
6.20%
Utility Service Taxes_
$2,119,414
12.11% Ad-Valorem Taxes
$9,844,754
56.26%
Total Revenues = $ 17,499,724
FY 2013 Adopted Budget Page 58 of 283
The Village of North Palm Beach
General Fund Revenue Analysis
Fiscal Year 2012-2013
Original
Fiscal Year %Increase/(Decrease) Actual Actual Actual
Fiscal Year 2012-2013 2012 Budget over 2012 Budget 09/30/11 09/30/10 09/30/09
Taxes:
Ad-Valorem Taxes 9,844,754 $ 9,904,284 -0.60% $ 10,441,869 $ 11,053,128 $ 11,917,359
Franchise Fees: Electricity 771,909 773,453 -0.20% 904,190 924,671 999,894
Gas 30,861 14,918 106.87% 7,459 14,458 13,439
Water 282,819 1,085,589 277,209 2.02% 279,506 265,199 243,498
Utility Service Taxes: Electricity 968,500 960,897 0.79% 1,017,774 1,034,593 934,198
Gas 68,938 72,176 -4.49% 60,037 70,887 56,179
Telecommunication 763,143 800,965 -4.72% 797,566 852,013 960,085
Water 318,833 2,119,414 320,006 -0.37% 322,771 303,882 288,540
Sales&Use Taxes Local Option Taxes 266,006 263,423 0.98% 259,794 266,077 267,557
13,315,763 13,387,331 -0.53% 14,090,966 14,784,907 15,680,749
Licenses&Permits:
Building Permits 440,000 501,304 -12.23% 475,047 422,104 383,262
Developer Fees - - 0.00% 250,000 250,000 250,000
Occupational Licenses 227,000 236,000 -3.81% 227,582 236,091 239,831
Other Licenses,Fees,Permits 17,212 4,150 314.75% 6,469 2,802 6,924
684,212 741,454 -7.72% 959,098 910,997 880,016
Intergovernmental
Shared Revenue Other Local Units 49,651 47,273 5.03% 124,408 96,231 57,852
State Shared Revenue Local Govt 1/2 Ct Sales Tax 810,291 784,512 3.29% 794,209 768,743 770,381
State Revenue Share Proceeds 329,442 330,123 -0.21% 326,578 324,037 324,040
Other State Shared Revenue 18,257 1,157,990 25,716 -29.01% 19,958 22,166 21,686
Other Other Intergov Revenue 17,298 15,900 8.79% 22,485 58,333 130,432
1,224,939 1,203,524 1.78% 1,287,638 1,269,509 1,304,391
Charges for Services
Community Development 235,400 149,723 57.22% 147,648 140,345 128,748
Library 1,815 1,400 29.64% 1,683 1,856 1,205
Recreation Pool 182,500 181,000 0.83% 169,107 198,474 200,476
Recreation 465,750 509,500 -8.59% 509,038 486,991 435,037
Tennis 399,222 1,047,472 324,572 23.00% 352,373 360,462 259,917
Public Safety Ambulance Fees 275,000 275,000 0.00% 259,779 268,554 188,052
Other 80,700 355,700 75,100 7.46% 86,097 75,339 75,912
Public Works Solid Waste Collection 365,000 365,000 0.00% 388,939 368,376 363,188
Other 12,000 377,000 12,000 0.00% 8,361 32,773 23,602
Village Clerk 6,310 5,600 12.68% 4,346 3,946 2,810
2,023,697 1,898,895 6.57% 1,927,370 1,937,115 1,678,948
Fines&Forfeitures
Community Development 21,540 21,300 1.13% 96,117 20,176 28,825
Library 9,275 10,600 -12.50% 10,672 16,336 12,087
Public Safety 50,300 80,300 -37.36% 64,626 112,586 106,058
81,115 112,200 -27.70% 171,416 149,098 146,970
Miscellaneous
Insurance Refunds - - 0.00% 10,970 178,244 151,240
Sales of Surplus - - 0.00% 9,100 63,810 43,700
Other 13,240 8,400 57.62% 39,391 36,088 109,654
13,240 8,400 57.62% 59,461 278,142 304,595
Interest 61,758 85,740 -27.97% 97,743 280,218 (1,346)
Appropriated Fund Balance 95,000 80,000 18.75% - - -
Total Revenues: $ 17,499,724 S 17,517,544 -0.10% S 18,593,692 S 19,609,985 S 19,994,323
FY 2013 Adopted Budget Page 59 of 283
General Fund Revenues $1794999724
This section includes a discussion regarding revenue sources for the Methodology for increasing Millage Rate:
Village's FY 2012/13 General Fund Budget, how much of the total
budget it comprises, revenue trends, factors influencing the trends, As per current tax law (FS 200.185) the Village is required to follow
projections provided by the Florida Department of Revenue and these procedures for FY 2012/13 when setting its millage rate:
assumptions used in determining the projections.
6.9990 Mils (Rolled-Back Rate):
Ad Valorem Taxes $9,844,754
A simple majority vote is all that is required to approve the rolled-back
Property taxes are the single largest revenue line item in the General millage rate of 6.9990 or less. The rolled-back rate is the rate required
Fund Budget, making up approximately 56.26% of the total budget. to produce the same amount of ad valorem tax revenues this year as the
The taxable property value decreased from $1.495 billion to $1.486 previous year, excluding the effect of new construction. The typical
billion. At the millage rate of 6.9723 mils, this will generate gross example is that as assessments increase, the millage rate decreases
taxes for FY 2012/13 of $10.36 million. But, due to discounts for proportionately to equalize the revenues.
prompt payment, state law requires that only 95% of the gross taxes be
budgeted as revenue - equating to $9,844,754. 6.9991—8.8274 Mils (Maiority Vote Maximum Millage Rate):
This class of revenue has historically provided a stable source of A simple majority vote is also all that is required to approve a rate
revenue and normally displays an increasing trend based on significant above the rolled-back rate, up to 8.8274 mils (This rate is calculated by
new construction and development. However, this is no longer the adjusting the rolled-back rate by the growth in Florida per capita
case, due to current economic conditions and the fact that the Village is personal income). However, since this is higher than the rolled-back
primarily a built-out community. rate, it must be advertised as a tax increase.
Millage Options: 8.8275 9.7101 Mils (Two-Thirds Vote Maximum Millage Rate):
On June 1, 2012 Palm Beach County notified the Village that the A super majority vote is required to increase the millage rate by up to
preliminary taxable valuation was $1,486,603,670. The final taxable 110% of the majority vote maximum rate.
valuation received on July 1 showed a valuation of $1,486,295,612.
This includes $3,833,445 in new construction. 9.7102 10.0000 Mils (Unanimous Vote Maximum Milla e ):
Based on this final taxable value and current legislation, the millage A unanimous vote is required to increase the millage rate by more than
options, with respect to voting and advertising requirements for 110% of the majority vote maximum rate. However this is subject to
FY 2012/13, are discussed in the following paragraphs. Please note an overall legal ceiling for municipalities of 10 mils.
that the Village's current millage rate is 6.9723 mils.
FY 2013 Adopted Budget Page 60 of 283
Millage Rate Impact: Franchise Fees $1,085,589
The revenue impact of the above millage rates is shown as follows:
Franchise fees are charges to service providers for an exclusive/nonexclusive
right to operate within the municipal boundaries of the Village. The
Rate Description ad-valorem Ad-Valorem Increase charge is levied on a percentage of gross receipts basis. FY 2012/13
Rate Revenue Revenue (Decrease)
FY 2012/13 FY 2011/12 franchise fees represent 6.20% of the total General Fund Revenues.
(as adopted) The estimates are prepared based on past experience. The Village has
6.9723 Current Millage 9,844,754 9,904,284 (59,530) the following franchise fees:
6.9990 Rolled-Back Rate 9,882,454 9,904,284 (21,830)
• Electric Franchise Fees ($771,909 :
8.8274 Majority vote Maximum 12,464,120 9,904,284 2,559,836 A thirty year franchise (established by Ordinance No. 14-80 on
9.7101 Two-Thirds vote Maximum 13,710,475 9,904,284 3,806,191 July 10, 1980 for thirty years) was amended on August 28, 2008
(Ordinance 2008-09). The new agreement requires Florida
10.0000 statutory Maximum 14,119,808 9,904,284 4,215,524 Power & Light 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. Payments are received monthly
from Florida Power& Light.
Ad-Valorem Taxes
5 Year Revenue Trend
• Gas Franchise Fees ($30,861):
A thirty year franchise (established by Ordinance No. 11-80 on
12,000,000 May 22, 1980 for thirty years) was amended on June 24, 2010
10,000,000 (Ordinance 2010-08). The new agreement requires Florida
8,000,000 Public Utilities to pay a franchise fee of 6.5% from the sale of
gas to residential customers within the Village's corporate
s,000,000 limits. Payments are received annually from Florida Public Utilities.
4,000,000
2,000,000 • Water Franchise Fees ($282,819):
2009 Actual 2010 Actual 2011 Actual 2012 Bud et 2013 Bud et A franchise fee of 5% (less 0.7% administrative fees) from sales
■Revenue 11,917,359 11,053,128 10.441,889 1 9,904.284 9,844,754 of water and sewer was established by Ordinance No. 15-1986
for thirty years. Payments are received monthly from Seacoast
Utility Authority.
FY 2013 Adopted Budget Page 61 of 283
Utility Taxes $2,119,414
Franchise Fees
5 Year Revenue Trend Utility taxes are levied on consumer consumption of utility services
provided in the Village. The tax is levied as a percentage of gross
300'6 _ receipts. Utility taxes represent 12.11% of the total General Fund
1,250,000 revenues. The estimates are prepared based on past experience and
1,200,000 information received from the utility companies. The Village has the
1,150,000 following Utility Service Taxes:
,,,00.680
• Electric Utility Tax ($968,500):
The rate is set at 10% of electric sales generated by FPL.
,,000.000
• Water Utiliy Tax ($318,833):
2809 AcWal 2010 Aclual 2011 AcWal 2012 Bu et 2013 Bud el 't
.Revenue 1255831 1.294.32R 1,191,155 1 065,580 ,065500 The rate is 10% of water service sales generated by Seacoast
Utility Authority.
• Telecommunication ($763,143):
As of 2001 Communications Service Tax (CST) replaced
Utility Service Taxes
5 Year Revenue Trend Telecommunications Utility Service Tax, Telecommunications
Franchise Fees and Cable TV Franchise Fees. The CST is
2,300,1100 charged at the maximum rate of 5.22% on all local telephone
service through all providers on phone calls originating within
2,250•°°° Cool the Village and terminating within the state. The CST is
2,204M0 collected and distributed by the State of Florida. Revenue
2,54u60 estimates are projected by the State to be used by local agencies
during budget preparation.
2,,80,000
2.650.1,60 • Gas ($68,938):
2,080,000 - - The rate is 10% of natural gas sales.
2009 Ad-I 2010 Arh.] 2011 Ad.1 20126 20136urasi
■Revenue 2,239.002 2,261,375 2.198,148 2.154,044 2,111,111
FY 2013 Adopted Budget Page 62 of 283
Sales & Use Taxes (Local Option Fuel Taxes) $266,006 Intergovernmental Revenues $1,224,939
Gasoline taxes are collected at the state level and distributed by formula Intergovernmental revenue consists of revenues that are received from
to cities and counties. Gas taxes represent 1.52% of the total General other governmental agencies. These revenues represent 7% of the total
Fund Revenues. The estimates are prepared based on information General Fund Revenues. The majority of these revenues consist of
provided by the Florida Department of Revenue and Palm Beach County. State Shared Revenues (Local Government Half-Cent Sales Tax,
Municipal Revenue Sharing, and Alcoholic Beverage License Fees).
Sales a use Taxes Other revenues in this category consist of Federal, State and Local
5 Year Revenue Trend grants and shares of revenue from the county. The budget estimates are
provided by the Florida Department of Revenue.
�8'°� • Local Government Half-Cent Sales Tax ($810,294)
�6°°° In 1982, the local government half-cent sales tax program was
264.060 created to provide an additional income for municipalities
262.006 beyond ad valorem and utility taxes. The budget estimate is
Zfi0,600
provided by the State each year.
258'°°° • Municipal Revenue Sharing($329,442):
256,000 The Florida Revenue Sharing Act of 1972 created a revenue
254,°� sharing trust fund for municipalities in order to ensure revenue
x°99,557 2°'°AC1°a' 2°",794 2012 6a.42 e1 20,380 e1 parity. An allocation formula serves as the basis for the distribution
■Rerenue 267,557 266,°77 259,794 263.423 266,0°6
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 flowing weighted
Intergovernmental Revenue factors: municipal population, municipal sales tax collection,
5 Year Revenue Trend and the municipality's relative ability to raise revenues. The budget
estimate is provided by the Department of Revenue each year.
1,320,900 --
,01.900
• Alcoholic Beverage Licenses$10,000:
,.3
121111 The Village is granted a portion of the funds collected by the
,2fi0006 Department of Business and Professional Regulation's Division
1,249,°99 of Alcoholic Beverages and Tobacco for license taxes levied on
1.2M.D - manufacturers, distributors, vendors and sales agents of
1.200, alcoholic beverages. The estimate for the budget is prepared
','°°°°° based on past experience.
1,160,609
1.140.[199 — — ---
20°9AcWel 2010 Actual 2011 Ad" 2612 Budge 20138u et
�Rerenie 1,304,391 1,268,509 1287,638 1,293,524 1224,939
FY 2013 Adopted Budget Page 63 of 283
Charges for Services $2,023,697 Alarm Users Permit Fee ($21,500): All operating alarms
Charges for Services represent 11.56% of total General Fund Revenues. require a permit. The fee is $25, which is collected once a year.
The budget estimates are based on past experience and are described below: • Recreation $1,047,472
This department is the largest of the total "Charges for
• Community Development$235,400 Services" Revenue Category. Within this department, there are
Revenues included in this category are the following: Cell various types of charges: Program Fees (including classes, lessons,
Tower Rent, Protective Inspection Fees, Building Plan Reviews trips and events), Marina, Memberships, Merchandise Sales,
and Non-Domicile Business Registrations. and Rental and or/lease. The major types are described below:
• Village Clerk$6,310 Program Fees $385,750:
The Clerk's office makes available various records and publications This is the amount paid to participate in various classes, lessons,
and collects the filing fees from candidates for public office. trips and events for Recreation, Pool and Tennis. The revenues are
• Public Works$377,000 offset by an expenditure account in the respective department.
Included in this category are the following revenues: Solid Marina $188,000:
Waste Collection and Reimbursement for maintenance services This includes the amount paid to the Village for wet slip boat
provided to the Country Club. dockage, dry storage space and marina ramp usage.
Solid Waste Collection Fee ($365,000): Charge to commercial Memberships $95,400:
establishments for collection services. Rates are based on type This amount includes year-round membership for the Tennis
of business at property and square footage. and Pool Facilities.
Reimbursement - Country Club Services ($12,000):
Reimbursement from the Country Club Fund for work charges for Services
performed on building and grounds such as a/c, plumbing, 5 Year Revenue Trend
electrical, cleaning/painting, irrigation and custodial.
zeoo,006
• Public Safety$355,700
Included in this category are items such as Ambulance Fees, z0oo,00u
Fire Inspection Fees, Alarm Users Permit Fees, Bicycle
Registrations, Court Fines and Accident Reports. 1'5°°'00°
Ambulance Fees ($275,000 Fee for ambulance transport provided �01"W
by the Village. The fee applies to residents and non-residents. 5�f6
Fire Inspection Fees ($40,000 This fee schedule is detailed in
Village Code Article II Sec 12-17. These fees apply to all 201J9kuai 2010AGUal 2011 ctual 2o12gudget 2o,0euu
wRevenue 1678,978 1,937,115 1,927370 39d,595 2,[123,697
businesses, commercial and multi-family residential buildings
in the Village regardless of ownership.
FY 2013 Adopted Budget Page 64 of 283
Licenses and Permits $684,212 Miscellaneous Revenues $108,240
Licenses and Permits consist of Building Permits, Contractor Registration, The miscellaneous revenue classification represents 0.62% of total
Village Business Tax Receipts, Zoning& Annexation Fees and Temporary General Fund Revenues. This classification includes items such as
Banner Fees. These revenues represent 3.91% of the total General Fund public records requests, requests for bid documents, vending machines,
Revenues. These types of revenues are directly related to the rate of NSF fees, insurance refunds, sales of surplus, use of developer contributions,
growth and development in the Village. etc. In 2013,the Village plans to utilize$95,000 of its developer contributions.
Licenses&Permits Miscellaneous Revenue
5 Year Revenue Trend 5 Year Revenue Trend
1,000,000 � 350,000 r
900,000
30go0o-
KO'DD1
710,001 250,000
fiw,001
200,000
500,000
60
400,000 150,6
310,000 180,6170
210,110 50,060
00,000
21169 nctuei z0t0.actu1 2att nauei 2012 t 203 hue ei 2069 Actual 2016 Actual 2011 Aclual 2012 Bu at 2013 Bud et
�Rexvrc 888,016 918,997 959,096 741,454 684,212 NRewnue 364,595 278,142 59,461 1 88,400 168,240
FY 2013 Adopted Budget Page 65 of 283
Fines and Forfeitures $81,115 Investment Income $61,758
Fines and forfeitures are revenues generated by enforcement and Fund Balances and positive cash flow balances are invested according
prosecution of municipal ordinances and state statutes. These line to the Village's Investment Policies. The interest income is the
items represent 0.46% of total General Fund revenues. This category earnings from these investments. Interest income represents 0.35% of
was increased due to past experience. total General Fund Revenues. There is a significant decline in this
revenue source due to the downturn in the economy.
Fines&Forfeitures
5 Year Revenue Trend
Investment Income
5 Year Revenue Trend
1 KOM
1 x0,000
300,003
140,033 250,000
120,033
200,033
009W
150,000
80 000
6C Om 1 00,000
40,000 50,000
211,000
2009 Actual 2010 Actual 2011 Actual 2012 Bu el 2013 Bu ei (50,000)
Revenue 146,973 149,098 171,416 112,200 81,115 2¢09 AMU21 2010 Actual 2011 Actual 2012 Budget 2013 bud et
■Revenue p,346] 2811,218 97,743 85,740 61,758
FY 2013 Adopted Budget Page 66 of 283
L
FY 2013 Adopted Budget Page 67 of 283
Village of North Palm Beach
General Fund Expenditures
Fiscal Year 2012-2013
By Department
General Government
Reserves&Other $2,151,131
$315,000 12.29%
1.80%
I ■Publicsafety
$7,457,619
■ Lei rvices� 42.62%
$22,,561561,384
14.64
Community
Developmen
$880,740�.
5.03%
1 Public Works
$4,133,850
23.62%
By Function
■ Capital
Operating $95,000
$4,114,467 0.54%
23.51
Personnel
$13,290,257
75.95
Total Expenses= $ 17,499,724
FY 2013 Adopted Budget Page 68 of 283
General Fund Expenditures $1794999724
To counter the decrease in revenue brought about by property tax The ICMA-RC pension employer contributions were budgeted at
reform and the economic downturn, The Village Manager asked 15%.
Department Directors to reduce spending in a manner that would
minimize the impact on our residents. This required seeking new Health Insurance:
ways to serve our customers. While Directors did an admirable job Health insurance is budgeted at the employee level for the cost
identifying areas to cut, a sizable portion of each department's provided by the insurance carrier based on type of coverage.
budget (employee cost) is not entirely within the control of its
Director. FICA:
This item was budgeted at 7.65% of payroll.
This section includes a discussion regarding appropriations for the
Village's FY 2012/13 General Fund budget, how much of the total Worker's Compensation:
budget it comprises, and assumptions used in determining the This item is budgeted at the employee level for the cost provided
projections. by the insurance carrier based on type of position.
Personal Services $13,290,257:
Personal Services
5 Year Trend
Employee salary and benefits represent 75.95% of the total
General Fund Expenses. These costs are allocated on a per 13,400,000
employee basis. Assumptions used in budgeting for the major 13,200,000
employee costs are discussed below: 13,000,000
12,800,000
12,600,000
Salaries: 12,400,000
Performance based merit increases for general employees are 12.200,000 1-16 J
12,000,000
budgeted at an average of 3.75% based on a 0% - 5% scale. 11,800,000
c0x9 2 1 2012 zo,3 Fundin g for pay increases for all firefighters and sworn P olice tual ac a Actual
Bud e, sua et
officers are budgeted in accordance with the established step plan. ■expense 12,460,309 12,467,358 12,380,336 13,145,173 13,290,257
Retirement:
Actuarial determined employer contributions for the General
Employees Pension and Police & Fire Pension were budgeted as
follows:
General Employees...........................19.86%
Police and Fire Employees ..................20.22%
FY 2013 Adopted Budget Page 69 of 283
Operating Costs $4,114,467 Capital Outlay $95,000
Appropriations for each department are budgeted based on past Capital needs and resource availability are assessed annually
history and the needs of the department. Operating costs represent through a capital planning process that results in a five year capital
23.51% of the overall General Fund Expenses. Some highlights of plan. The five-year capital plan includes:
operating costs are listed below:
• the cost to furnish and maintain capital facilities and
• Contractual Services $810,954 equipment, such as roadways, parks, drainage systems and
• Utilities $495,887 other valuable infrastructure
• Program Expenses (offset with Program Revenue) $522,150
• Legal Fees $164,437 • the cost of new and replacement fixed assets, such as
• Materials & Supplies $574,902 vehicles, equipment, hardware/software, etc.
• Gas, Oil & Lubricants $255,020
• Repairs & Maintenance $282,507 Those items deemed necessary are funded in the respective
• Solid Waste Disposal $ 79,524 department's budget; the remaining items are deferred to future
• Property/General Liability $315,000 years. For FY 2012/13, capital outlay accounts for 0.54% of the
• Professional Services $112,250 overall general fund budget. The capital outlay for FY 2012/13 is
summarized below:
• Travel, Training& Conferences $ 66,925
• Uniforms $ 32,100 Department Amount
• Special Events $ 87,000 Parks & Recreation $95,000
Total $95,000
Operating Casts
5 Year Trend Capital Outlay
5 Year Trend
4,500,000 1,200,000
4,000,000 1,000,000
3,500,000
3,000,000 900.000
2,500,000 500,1000
2,000,000 4100 1000
1,500,000
1,000,000 200,000 _
500,400
2009 21010 2011 2012 2013
20119 2010 2011 2012 2013 Actual Actual Actual Bud et Budget
Actual Actual Actual Budget Bud el
■Expense 3,167,897 3,775,006 3,928,060 4,005,092 4,114,467 ■Fxprnse 7{11:t,4RT 47.ri,007 7RR,.riid 7,R,q:t7 .4r.,,[lf]{]
FY 2013 Adopted Budget Page 70 of 283
Debt Service $0 Reserves & Contingencies $0
Debt service payments are the series of payments of principal and A contingency is a reserve that is set aside to accommodate
interest required on a debt over the fiscal year. The Village began unanticipated expenditures. For the FY 2012/13 budget, the
accelerating its debt refunding in order to pursue "debt-free status" Contingency category represents 0% of the overall general fund
in 2009. The last outstanding loan instrument was paid off in budget. Village Council opted to remove this item from the budget
Fiscal Year 2010 and therefore there is no debt service budgeted in and will utilize unassigned fund balance for unanticipated
the upcoming year. expenditures.
Debt Service Reserves&Contingencies
5 Year Trend 5 Year Trend
2.500.000 120,000
z,000,000 100,000
1.500.000 80,000
1,000,000 60,000
40,000
500,000
20,000
AIMP
2009 2010 2011 2012 2013 2009 2010 2011 2012 2013
Actual Actual Actual Budget Bud et
FM Expense 1 1,439,460 2,254,384 - ■Expense 14.191 43,162 14,089 108,347
FY 2013 Adopted Budget Page 71 of 283
The Village of North Palm Beach
Fiscal Year 2012-2013 Budget
General Fund Operating Highlights
Description Amount
Contractual Services $ 810,954
*Street Maintenance Contract($119,248)
*Park Maintenance Contract($297,853)
*Pool-Independent Contractor($49,100)
*Custodial Services($106,164)
*Facility Services-Outside Repairs
*Various software support agreements,etc.
Utilities 495,887
*Electricity($298,223)
*Gas ($33,232)
*Telephone&Data ($80,377)
*Water&Sewer($84,055)
Materials&Supplies 574,902
*Materials&Supplies ($301,002)
*Office Supplies ($45,200)
*Computer Supplies ($38,900)
*Auto Parts Supplies ($106,000)
*Library Materials($83,800)
Recreation Program Expenses(offset with Recreation Program Revenues) 522,150
Property/General Liability 315,000
Gas,Oil&Lubricants 255,020
Repairs&Maintenance 282,507
*R&M Automotive($72,840)
*R&M Building&Grounds ($70,750)
*R&M Machinery&Equipment ($27,000)
*R&M P.A.&Communication Systems ($31,967)
*R&M Storm Drainage System ($50,000)
*Tree Trimming ($10,000)
Legal Fees 164,437
Solid Waste Disposal 79,524
Uniforms 32,100
Travel,Training&Conferences 66,925
Special Events 87,000
Professional Services 112,250
Total Fiscal Year 2012-2013 Operating Costs $ 4,114,467
FY 2013 Adopted Budget Page 72 of 283
The Village of North Palm Beach
Fiscal Year 2012-2013 Budget
General Fund Capital Outlay
Department Amount
Parks &Recreation
Playground Equipment(*) 45,000
Kiddie Pool Enhancement(*) 50,000 95,000
Total Fiscal Year 2012-2013 Capital Outlay $ 95,000
(*)Funding Source: Developer Contribution
FY 2013 Adopted Budget Page 73 of 283
r, •S
r
FY 2013 Adopted Budget Page 74 of 283
Village Council
Village of North Palm Beach
Residents
David B. Norris Mayor
William L. Manuel Vice Mayor
Darryl C. Aubrey President Pro Tem
Robert A. Gebbia Councilman
Doug Bush Councilman
Village Clerk I F Village Attorney
Village Manager
Operating Departments
FY 2013 Adopted Budget Page 75 of 283
Village Council
Mission Statement Council members attend monthly meetings of Village boards on a
rotation basis in order to remain apprised of the recommendations
To provide the highest quality of service to the residents of and activities of board members.
North Palm Beach in the most efficient, effective, and fiscally
responsible manner by providing sound, clear policy guidance that The Council establishes Village goals and objectives in its annual
encourages, promotes, protects, and improves the welfare of the budget and evaluates services and projects throughout the year.
Village of North Palm Beach, ensuring that North Palm Beach The Council annually establishes tax millage rates and service fees.
remains "the best place to live under the sun."
Current Year Accomplishments and New Initiatives
Service Levels Narrative
During Fiscal Year 2011/2012, the Council enacted legislation, set
Serving as the legislative branch of Village government, the Council policies, and approved projects and expenditures that met its goals
is comprised of five (5) officials elected Village-wide serving and objectives and provided for the health, safety, and welfare of
two-year terms each. Councilmen in Groups 1, 3 and 5 are elected Village residents, including
in even years, and councilmen in Groups 2 and 4 are elected in . Maintained high appearance standards for Village properties
odd years. At the first regular meeting following the March election
the Council selects a Mayor, Vice Mayor, and President Pro Tem. through infrastructure enhancements including construction
The Village Council meets on the second and fourth Thursday of of a wall around the Public Works Facility;
the month, and holds additional meetings as needed to conduct the • Coordinated Parker Bridge project with FDOT to ensure safe
business of the Village. access of vehicles, vessels, and pedestrians, facilitate noise
reduction, and enhance tender house appearance to feature
Council members represent the Village on the Florida League of uniform Village colors and signage;
Cities Intergovernmental Relations, and Finance and Taxation • Continued to advance a business-friendly atmosphere by
Legislative Policy Committees, the Palm Beach County League of approving or amending commercial planned unit developments,
Cities Board of Directors, the Palm Beach County Multi-Jurisdictional granting Special Use Permits for similar uses in a zoning district,
Issues Coordination Forum, the North County Governmental and establishing a permanent Business Advisory Board;
Committee, the Treasure Coast Regional Planning Council, the • Encouraged future leaders through presentations on local
Regional Hazardous Materials Oversight Committee, and the government to area school students;
Northlake Boulevard Corridor Task Force. Councilmen keep abreast • Funded the Five-Year Capital Improvement Plan; and
of legislative developments by participating in Legislative Action . Enhanced leisure activities with equipment/product upgrades
Days and face-to-face communication with Federal, State, and including new playground equipment for Lakeside Park and
local officials. a launch monitor teaching tool for the golf course.
FY 2013 Adopted Budget Page 76 of 283
Goals and Obiectives Goal:
The Village Council is committed to these goals and objectives: Maintain and Improve all Recreational Facilities of the Village
Goal: Obiectives:
a. Maintain high levels of appearance and maintenance of
Protect the Financial Integrity of the Village in a Difficult Country Club facilities (including tennis and swimming) and
Economic Environment all Village parks.
Obiectives: b. Seek ways to improve the use of parks by residents.
a. Seek alternative sources of funds including grants. c. Actively promote resident and non-resident use of the
b. Seek to influence the Florida legislature in areas of unfunded Country Club facilities.
mandates, taxation, and revenue sharing. d. Further improve Country Club activities and related services.
c. Continue to advance a business-friendly atmosphere in the e. Enhance golf membership through increased member events.
Village and work with the Northern Chamber of Commerce to f Enhance tennis and swim operations at the Country Club.
encourage new businesses and to promote economic development. Goal:
d. Actively pursue annexation opportunities where and when available.
e. Address Pension Fund unfunded liabilities. Enhance the Spirit and Participation of our Community
Goal: Obiectives:
a. Encourage Village resident participation on Boards, programs
Maintain a High Quality of Life in the Village and events.
Obiectives: b. Improve communication with businesses; encourage participation
a. Improve and maintain Village waterways as a unique Village asset. of businesses in Village events.
b. Maintain the highest quality of public safety services through c. Enhance and promote organized youth sport leagues and
national accreditation of its law enforcement component and programs within the Village.
through fire rescue level of service partnerships. d. Continue Village volunteer service similar to the very
c. Encourage high standards for the overall appearance of the successful Support Our Troops program.
community.
d. Enhance communication with residents through mediums such
as the Village Newsletter and website. continued on nextpage
e. Improve communication and response to the public; encourage
suggestions from the public.
f Maintain service levels in the face of declining revenue sources.
FY 2013 Adopted Budget Page 77 of 283
Goal:
Improve the Overall Appearance of the Village
Obiectives:
a. Continue improvement of code compliance and education with
special emphasis towards the abatement of nuisance and
abandoned properties.
b. Continue support of the Northlake Boulevard Corridor Task
Force to bring about uniform beautification.
c. Maintain uniformity of Village property design, colors and signage.
d. Maintain high standards of overall appearance throughout the
Village including commercial, residential, and Village-owned
properties and roads.
FY 2013 Adopted Budget Page 78 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Village Council
Original Fiscal %Increase/
Year 2012 (Decrease)over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 46,800 $ 46,800 0% $ 46,800 $ 46,800 $ 46,800
Overtime Pay - - 0% - - -
Part-time Pay - 46,800 - 0%
Benefits:
Pension - - 0%
Health Insurance - - 0% - - -
FICA/Medicare 3,581 3,581 0% 3,580 3,580 3,580
Worker's Compensation 81 71 14% 75 90 288
Other - 3,662 - 0% - - -
$ 50,462 $ 50,452 0% $ 50,455 $ 50,470 $ 50,668
Operating
Accounting&Auditing 28,000 32,872 -15% 23,644 31,248 37,178
Advertising 10,000 10,000 0% 7,333 7,595 5,930
Advisory Board Dinner 5,000 5,000 0% 4,569 5,077 4,394
Conferences&Seminars 2,345 1,975 19% 1,300 1,800 1,545
Contractual Services 1,400 1,500 -7% 805 0 0
Council Donations 4,000 2,000 100% 3,000 3,000 4,600
Employee Relations 0 2,225 -100% 6,310 2,175 1,050
Inspector General Expenses 16,048 18,628 -14% 4,123 0 0
Membership&Dues 10,312 10,515 -2% 10,046 10,710 11,053
Materials&Supplies 3,200 500 540% 5,644 727 288
Professional Services 5,300 5,300 0% 4,230 3,517 2,037
Special Events 0 0 0% 2,858 0 0
Travel 8,103 5,387 50% 7,319 3,805 3,869
Other Operating Costs 0 0 0% 0 (0) 40
93,708 95,902 -2% 81,181 69,654 71,984
Capital
Capital 0 0 0% 0 0 0
0 0 0% 0 0 0
Total Expenses $ 144,170 $ 146,354 -1% $ 131,637 $ 120,125 $ 122,653
FY 2013 Adopted Budget Page 79 of 283
Village Manager
Village Manager 1 FT
Executive Secretary 1 FT
General Fund Operating Departments
-Human Resources Country Club Operating Departments
-Finance -Golf
•Information Technology -Food & Beverage
•Community Development -Administration
-Library
-Parks & Recreation
-Law Enforcement
-Fire Rescue
-Public Works
Summary: Change:
2 FT
FY 2013 Adopted Budget Page 80 of 283
Village Manager
Mission Statement A fundamental responsibility of the Village Manager is to implement
policies approved by the Council, and to help develop a shared vision
To provide clear direction, support, accountability, achievement, for the organization allowing this to occur. To that end, the Village
and recognition through an operational framework that guides and Manager will continue to work with the Village Council in developing
empowers Village staff in providing public services to the citizens and communicating our Village's "resident service" vision. By
of North Palm Beach as established by Council policy goals. focusing on the needs of the citizens, the Village Manager encourages
The Village Manager promotes and fosters a "purpose-driven" program and service improvements that allow the Village to keep
working environment that focuses on service to the public through pace with the ever-changing needs of our community.
the efforts of a professional staff and improved operating processes.
In collaboration with all Village employees, the administration will Accomplishments for Fiscal Year 2012:
nurture creativity, responsibility, accountability and thoughtful
ri sk-taking...all focused on the core goal of Serving the Community. 1. The Village's General Fund budget has been reduced by
$2,174,404.00 or 11.04% over the past five (5) years.
Service Levels Narrative ($19,691,948.00 in Fiscal Year 2008 to $17,517,544.00
adopted in Fiscal Year 2012).
The function of the Village Manager is to serve as the Chief
Executive Officer of the Village. The Village Manager is 2. The Village's ad-valorem taxes have been reduced by
responsible to the Village Council for: 15.76% or $1,853,261.00 since Fiscal Year 2008
($11,757,545.00 in Fiscal Year 2008 to $9,904,284.00
• Creating a strategic focus for the organization that incorporates adopted in Fiscal Year 2012).
goals of the Council;
• Developing organizational goals that serve the community; 3. The Village's full-time workforce has been reduced by 38
• Strengthening and guiding the Village organization to meet positions or 20.88% since Fiscal Year 2008 (through
public needs and to provide services; outsourcing and redeployment strategies) with absolutely no
• Preparing agenda materials that foster choices, challenges negative impact upon municipal provided services [182 full-
and opportunities, and solutions from which the Village Council time in Fiscal Year 2008 to 144 full-time in Fiscal Year 2012].
can develop policy decisions and make public service
choices; and 4. The Village's Finance Department was the recipient of the
• Ensuring that the management of Village services and programs Government Finance Officer's Association — Certificate of
occurs in an efficient and effective manner. Achievement Award for its Certified Annual Financial Report
[with no written comments] and the Distinguished Budget
Award for its Budget Document.
FY 2013 Adopted Budget Page 81 of 283
5. The Village of North Palm Beach Police Department Village Administration will devote a great deal of attention to
received National Accreditation for the second consecutive evaluating the Pay Plan and employee benefits to ensure that they
rating period (3 years)through C.A.L.E.A. are current and reflect the most cost effective approach to
administering the labor component of the budget. Additionally, the
New Initiatives Village will apply more resources toward training staff, in order to
make sure employees are equipped with the tools they need to offer
Through diligent efforts of Council and staff, the Country Club exemplary service. Succession planning will be initiated to encourage
finances have stabilized, from the standpoint of both golf and staff to develop their skills and capabilities in preparation for
restaurant operations. Village Administration will continue to growth within the organization.
evaluate both financial and operational aspects of this facility with
an aim toward delivering high quality service and an enjoyable In FY 2013, Village Administration will look at how employee
recreation experience. For the coming year, Administration will tasks and duties are accomplished, by evaluating work processes
look to the future and develop a concept for the clubhouse and an with an aim toward improving efficiency. Administration, under
associated conceptual design for facility enhancements. The goal is the guidance of the Village Manager, will evaluate its approach to
to create a vision for the future, which will spark dialogue among developing and executing capital projects, with the goal to envision,
residents, the Council, and staff in formulating a plan for improving conceptualize, fund, and accomplish these projects in a timely
the club facility and by extension, improving the experience for fashion that will optimize the use of available capital funding.
residents who use the facility.
The Village Manager's Office will continue to operate in an
Improving and strengthening customer service while fostering local effective, efficient, and professionally responsible fashion, following
neighborhood relationships continues to be a primary focus in the the goal-setting support and policy direction of the Village Council.
Fiscal Year 2013 budget. The Village continues to evaluate and During Fiscal Year 2013, the Village Manager's Office will also
re-focus ongoing services toward essential, high-value service areas remain committed to lowering personnel, capital, and operational
that"we do best." This allows contractual opportunities that improve costs wherever possible while continuing to make the Village of
resident service quality while restraining or reducing Village costs. North Palm Beach the "best place to live under the sun."
As part of this effort to reevaluate and re-focus, the Administration,
under the guidance of the Village Manager, will vigorously pursue all
options for retraining and repurposing its workforce. The philosophy
of the Village Manager's office is to provide the most cost-effective
approach to residential service, without compromising the quality
or quantity of those services whenever possible. The Administration
recognizes that through a better and smarter application of technology
to streamline processes and procedures already in place, it is possible
to reduce growing personnel-related costs without reducing valuable
residential services.
FY 2013 Adopted Budget Page 82 of 283
Goals and Obiectives Performance Measures
In addition to the "New Initiatives," in the coming year, the Village Performance FY 2011 FY 2012 FY 2013
Manager's Office plans to achieve the following goals and objectives: Measure Actual Projected Estimated
1. Provide leadership and oversight of Village-wide Attended Council 24 Regular 20 Regular 20 Regular
governance, functions, services and projects. Regular meetings, 24 Workshops 24 Workshops 24 Workshops
Workshops, and
a. Direct services to be delivered as set forth in the strategic Special meeting 6 Special 7 Special 7 Special
plan, the budget and Council priorities. Staffing levels:
b. Provide Council with a recommended budget that falls within Full-time 146 144 145
the strategic plan and Village-wide goals at the lowest Part-time 133 124 123
attainable millage rate.
2. Implement and maintain a comprehensive strategic plan. Millage Rate 6.9723 6.9723 6.9723
a. Integrate the Village strategic plan with annual budgeting Village Newsletter 101,400 101,400 109,200
through a unified process. circulation
3. Research, develop and recommend Village-wide and
departmental policies and procedures.
a. Suggest changes in organizational structure and in types of
services provided; evaluate staffing levels and prepare a
reduction and transition plan.
b. Evaluate specific programs and other contractual services
throughout the Village for adequate and appropriate cost
recovery for users while increasing cost effectiveness.
4. Provide supervision for all departments, offices and
agencies of the Village.
a. Establish a comprehensive program to review and evaluate all
operational processes.
5. Enhance access to government through programs that
inform citizens about Village operations and services.
a. Coordinate and improve upon press releases, content of
Village publications, brochures, and informational leaflets.
FY 2013 Adopted Budget Page 83 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Village Manager
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 187,213 $ 189,178 -1% $ 255,503 $ 210,279 $ 197,776
Overtime Pay - - 0% - - -
Part-time Pay - 187,213 - 0% - - -
Benefits:
Pension 29,523 29,803 -1% 30,405 32,626 29,566
Health Insurance 23,392 22,280 5% 21,900 23,933 19,743
FICA/Medicare 14,322 14,465 -1% 14,925 12,328 11,978
LTD Insurance 808 979 -17% 910 960 950
Life Insurance 696 864 -19% 801 864 882
Worker's Compensation 323 284 14% 338 403 1,224
Other - 69,064 - 0% - - -
$ 256,277 $ 257,853 -1% $ 324,781 $ 281,393 $ 262,118
Operating
Advertising 0 0 0% 0 0 0
Books&Publications 150 150 0% 0 0 0
Conferences&Seminars 1,000 1,710 -42% 25 0 0
Contractual Services 2,258 2,258 0% 1,823 883 484
Materials&Supplies 3,000 2,500 20% 1,301 1,455 965
Memberships&Dues 2,800 2,000 40% 1,751 914 620
Printing&Binding 800 500 60% 450 198 228
Professional Services 1,200 950 26% 1,165 1,136 1,193
Travel&Training 2,862 8,112 -65% 771 0 0
Utilities 0 481 -100% 200 3,422 6,711
Other Operating Costs 200 200 0% 582 623 654
14,270 18,861 -24% 8,067 8,631 10,856
Capital
Capital 0 0 0% 0 0 0
0 0 0% 0 0 0
Total Expenses $ 270,547 $ 276,714 -2% $ 332,848 $ 290,024 $ 272,974
FY 2013 Adopted Budget Page 84 of 283
Human Resources
Director of Human Resources 1 FT
Human Resources Specialist 1 FT
Summary: Change:
FT=2
FY 2013 Adopted Budget Page 85 of 283
Human Resources
Mission Statement to all employees, as well as optional employer-subsidized
dependent coverage. The self-funded retirement plans options
To deliver customer focused services and support to all Village offered by the Village are extremely generous. In addition, we
departments and employees with competency, care, and quality in offer a Flexible Spending Account, Life and AD&D insurance,
support of the Village's mission and strategic priorities. Long-Term Disability, Vision, and other optional insurance
programs. The Village also offers Tuition Reimbursement and a
Service Levels Narrative completely confidential Employee Assistance Program. HR is
responsible for delivering these programs equitably across our full-
The Human Resources (HR) Department supports all other Village time employee workforce and in full compliance of all Federal and
Departments through the implementation and management of State healthcare regulations, (i.e., PPACA, COBRA, HIPAA,
comprehensive employee benefit programs, development and Medicare, etc.).
administration of safety and workers comp programs, ensuring of
current and compliant personnel policies and procedures, Currently the HR Department is staffed with one (1) Director of
supervision of performance and compensation programs, and Human Resources and one (1) full-time Human Resources
support of all employee relations issues. Development and Specialist. The HR Director oversees and supervises all areas of
administration of these programs in one office ensures consistency HR and risk management. This includes providing advice and
and objectivity in their administration. guidance regarding: personnel support and regulation, policy
development and legal compliance, employee benefit management,
Human Resources works to ensure all other Village departments hiring administration, development of training programs, objective
have the necessary resources and support to best manage their investigation and analysis of personnel matters, disciplinary actions,
human capital. Our department provides centralized personnel and/or employee complaints to ensure that Village policies are
administration and record-keeping, background screening, training being enforced fairly and consistently.
and development programs, collective-bargaining support, workers'
compensation case management, and uniform application and The HR Director is also the Village's designated Safety
consideration of State and Federal labor laws and of the Village's Coordinator under its Village Safety Policy. As such, the HR
Personnel Rules and Regulations. Our department strives to stay Director chairs all Safety Committee meetings, and ensures OSHA—
abreast of all state and federal legal changes in order to ensure full level standards are met for reporting, accident investigations, and
compliance across the Village. safety improvements.
The Village employs 145 full-time and 123 part-time (both year- The HR Specialist works closely with the HR Director to develop
round and seasonal) positions. Additionally, the Village offers a and implement full-employment cycle support programs for all
benefits package to all full-time staff. Our Health and Welfare employees, and helps to ensure the maintenance of a neutrality and
Benefits consists of employer-funded medical and dental coverage confidential environment for all Village Employees. The Human
FY 2013 Adopted Budget Page 86 of 283
Resources Specialist serves as a front-line liaison for the HR has partnered with the Village's Agent of Record (and health
department, administering new-hire orientation, answering insurance broker) to keep abreast of the changes in healthcare
employee and vendor inquiries, maintaining confidential regulations, including noticing, coverage, and minimum levels of
department records, providing project support, resolving employee care requirements. HR continues to work closely with the Village's
issues, and educating employees regarding their rights and broker to negotiate the best pricing for group health insurance with
responsibilities. a quality carrier that has a viable network and a balanced benefits
package.
The Human Resources Department maintains the Village's
Comprehensive Pay and Classification Plan and position Traditionally the Village has offered both an HMO and POS (or
descriptions for all Village jobs. Accordingly, HR conducts PPO) option to its employees to offer a choice of healthcare
market-research on these issues and recommends modifications to maintenance programs with a combination of network discounts
Village methods and programs as appropriate. and in-and out-of-network pricing. The average cost for single
(employee-only) coverage has risen steadily for several years.
In addition to the duties already mentioned, the HR Department is These increases are due to a combination of market-related inflation
responsible for the following functions: and the Village's claims experience.
• Renewals of all workers' compensation and group insurance With less than 500 full-time employees, the Village is not a large
plans enough employer to be rated by the carriers on claims experience
• Labor relations and collective bargaining with Federation of alone. However, we recognize that keeping a positive claims
Public Employees (FPE), Police Benevolent Association experience can help to reduce the rate at which premiums increase.
(PBA), and International Association of Fire Fighters (IAFF) In the coming year, HR plans to begin to foster a cultural shift
unions which develops employee engagement with regard to health and
• Managing all workers' compensation cases with workers' wellness.
compensation carrier and health clinic/providers; and
• Coordination of all annual employee performance evaluations. An agency's workers' compensation experience modification
rating (MOD) measures the ratio of expenses to premiums paid and
is often used as an indicator of an employer's safety record. The
Federal and State Human Resource Laws are in a constant state of norm would be a rating of 1.0 with ratings over 1.0 indicating a
flux. This being the case, it is imperative that the Village HR high ratio of workers' compensation expenses (i.e. injury-related
Department keeps a pulse on the current regulatory changes in payments) and a rating under 1.0 indicating a low ratio of expenses.
order to ensure that these changes are consistently communicated MOD ratings also affect workers' compensation premiums; with
and implemented across all departments. Our staff attends regular MOD ratings over 1.0 increasing an agency's premiums and ratings
Human Resource and Benefit Training sessions to stay up to date under 1.0 discounting them. The Village's MOD for the current
and support the Village accordingly. year is 1.02. It is vital to re-focus on employee safety practices and
safety programs in order to sustain our Workers Comp premiums at
manageable levels.
FY 2013 Adopted Budget Page 87 of 283
Current Year Accomplishments and New Initiatives Objectives:
a. Scan all employee files electronically.
In addition to the projects outlined above, during Fiscal Year b. Ensure HR Staff monitors and implements all legal changes
2011/2012, the HR Department also accomplished the following: immediately.
c. Maintain a competitive Comprehensive Pay and Classification
• Hired a new Human Resources Director in order to re- Plan.
evaluate current policies and procedures, as well as bring d. Maintain/revise job descriptions for all Village positions and
new perspective and ideas to the HR Department and create new ones as required.
Village as a whole. e. Revise and distribute the Village Policy and Procedure Manual
• Begun review and revision of Village Personnel Policies to all Village Employees.
and Procedures, in anticipation of introducing a new f. Develop and Distribute a Quarterly Employee Newsletter.
Employee Handbook by year-end.
Department Goal:
Additionally, in Fiscal Year 2011/2012 the HR Department plans Minimize adverse financial impacts to the Village by providing
to: the highest possible levels of employee health, dental, vision,
disability, and life insurance, while managing premiums and
• Review existing employee insurance plans, benefits levels and focusing on improving employee wellness.
methods of implementation in order to lower employer costs;
and Objectives:
• Perform a full employee salary and benefit analysis. a. In coordination with our Benefits Broker, current employee
health& wellness programs will go to RFP this year.
Goals and Objectives b. Develop continual wellness initiatives to reinforce importance
of employee health on a year-round basis.
In the coming year, the Human Resources Department plans to
achieve the following goals and objectives: Maintain a high quality of life in the Village
Council Goal: Department Goal:
Protect the financial integrity of the Village in a difficult Provide the highest quality customer service and seek to
economic environment maintain/improve employee job-satisfaction and retention rates
through the speedy recruitment of strong employees in the
Department Goal: pursuit of excellence throughout the Village.
Minimize the Village's exposure to employer-liability issues and
maintain excellent employee/employer relations through staff Objectives:
and supervisor knowledge of and compliance with all State and a. Obtain/maintain high quality, flexible benefit programs that are
Federal employment laws and Village policies. responsive to employee needs and provide quality and value.
b. Implement consistent safety program across the Village.
FY 2013 Adopted Budget Page 88 of 283
Performance Measures
Village MOD Ratings
Performance FY 2011 FY 2012 FY 2013 126.00% 117.0 00%
Measure Actual Estimated Projected 88.00/ 98.00% •00% 92.00%
Increase the number of training programs
offered to general staff:
FIR 2 4 6 FY FY FY FY FY FY FY FY
Percent Change General knowledge 2 4 6 2005/05 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13
Supervisory N/A +100% +50%
General knowledge N/A +100% +50%
Increase the number of Revised PPM As illustrated above, the Village's workers' compensation MOD
policies 4 4 8 was 1.17 in Fiscal Year 2008/2009 and declined sharply (for the
Percent change N/A 0% 200% better) to .92 in Fiscal Year 2009/2010. It is currently at 1.02 this
year. The Village hopes to decrease this MOD of below 1.0 for
Increase participation in Employee Fiscal Year 2012/2013 in order to improve our premium costs.
Wellness&Benefits Fair
Number of Employees 67 100 150 Average Total Monthly Medical Insurance Premiums
Number of Vendors 16 18 20
Percent Change $2,000.00
Employees N/A 149% +150% $1,800.00
Vendors N/A 112% +111% $1,600.00
Scan all employee files $1,400.00
$1,200.00
Number of current employee files N/A 300 20 $1,000.00
Number of termed employee files N/A 50 700 $800.00
$600.00
Percent Change $400.00
$200.00
$-
Increase opportunities for and FY 2009/10 FY 2010/11 FY 2011.12 FY 2012/13
participation in"Lunch&Learns." Projected
E Single ■+1 —Family
Number of Sessions 4 4 6
Av.Number of Participants 6 6 8 Medical premiums have increased by an average of 31% over the
Percent change past several years. The Village continues to prioritize wellness in
Number of sessions N/A 150% an effort to maintain a positive claims experience and to reduce the
Av.Number of Participants N/A 133% rate at which premiums increase going forward.
FY 2013 Adopted Budget Page 89 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Human Resources
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 139,686 $ 143,669 -3% $ 142,061 $ 134,908 $ 133,314
Overtime Pay - - 0% - 1,675 -
Part-time Pay - 139,686 - 0% - - -
Benefits:
Pension 25,710 26,094 -1% 20,858 27,708 28,756
Health Insurance 34,027 32,438 5% 31,864 31,720 23,807
FICA/Medicare 10,686 10,983 -3% 9,773 9,093 9,207
LTD Insurance 629 848 -26% 825 813 783
Life Insurance 174 216 -19% 217 219 216
Worker's Compensation 241 216 12% 223 257 816
Other 4,675 76,142 - 0% - - -
$ 215,828 $ 214,464 1% $ 205,820 $ 206,393 $ 196,899
Operating
Contractual Services 1,160 1,160 0% 931 789 864
Printing&Binding 700 688 2% 177 760 111
Postage 100 100 0% 80 0 18
Employee Assistance Program 4,700 4,000 18% 2,960 2,960 3,620
Employee Physical Exams 5,268 2,220 137% 2,246 3,784 0
Employee Relations 10,000 10,000 0% 10,102 9,681 8,767
Materials&Supplies 800 843 -5% 1,539 1,833 651
Professional Services 30,750 750 4000% 560 2,792 1,990
Books,Publications&Subscriptions 3,943 3,943 0% 810 2,044 2,171
Memberships&Dues 1,040 690 51% 676 525 558
Conferences&Seminars 500 0 0% 0 0 0
Travel&Training 4,000 2,500 60% 968 1,338 498
Utilities 0 0 0% 0 268 872
Other Operating Costs 0 0 0% 0 (0) (0)
62,961 26,894 134% 21,048 26,776 20,120
Capital
Computer Hardware&Software 0 0 0% 0 0 0
0 0 0% 0 0 0
Total Expenses $ 278,789 $ 241,358 16% $ 226,868 $ 233,169 $ 217,019
FY 2013 Adopted Budget Page 90 of 283
Finance
Director of Finance 1 FT
IF
Finance Manager 1 FT
Accounting Clerk 3 FT
Finance Intern 1 PT
Summary: Change:
FT = 5
PT = 1
FY 2013 Adopted Budget Page 91 of 283
Finance
Mission Statement The Finance Director oversees and supervises all areas of the
Finance Department. This includes providing oversight,
To establish and maintain adequate internal controls that guidance, financial policy, cash/investment management, debt
safeguard the Village's assets and ensure they are efficiently and management, and the monitoring and developing of financial
effectively allocated, to help maintain the Village's strong strategies. The Director also enforces policies that ensure
financial condition by maintaining revenue levels that are adequate financial procedures, fiscal solvency, and financial
sufficient to carry out Council priorities and goals, and to support statement integrity through the maintenance of proper internal
staff in providing citizens with the appropriate service levels that controls.
they have come to expect.
The Director is responsible for: preparing and distributing the
Service Levels Narrative various financial reports of the Village; overseeing quarterly
financial analyses; tracking performance indicators and financial
As the largest support department, Finance provides trends; establishing standard operating procedures for the fiscal
administrative, operational and financial assistance to operation of the Village; tracking payment schedules; securing
management, elected officials and the Village's residents. The financing for vehicles and large capital expenditures (e.g., leases,
Department's responsibilities primarily relate to the Capital Improvement, etc.), and developing procedures for
administration, control and reporting of all Village finances. The monitoring and facilitating timely debt payment.
Department monitors the Village's fund balances, prepares the
Village's annual budget document, invests the Village's excess The Finance Manager assists the Director by overseeing the
cash balances, reports on Village grants, and prepares the Finance Department's day-to-day operations and is responsible for
Village's financial reports —including the Comprehensive Annual financial reporting and internal controls.
Financial Report ("CAFR"). The Village's CAFR has received
the Certificate of Achievement in Financial Reporting from the The Department is responsible for the following functions:
Government Finance Officers Association ("GFOA") for 24
consecutive years. • Preparing, recording, analyzing and monitoring all of the
Village's financial transactions;
Prudent financial management has contributed to the increase in . Preparing various Village's financial reports;
the Unassigned Fund Balance for the Village General Fund. This . Monitoring and improving all Village internal financial
gives the Village an adequate and important financial "cushion" to controls;
meet unexpected financial hardships. The General Fund . Verifying accuracy, completeness, legitimacy, and proper
Unassigned Fund Balance at September 30, 2011 is unused and account recording for all Village expenditures;
unbudgeted in this proposed budget - remaining at a level of • Ensuring that payment is remitted timely and accurately in
$10.68 million. accordance with Village procurement policies;
FY 2013 Adopted Budget Page 92 of 283
• Processing all payroll-related functions including direct Goals and Objectives
deposit and the issuance of payroll checks to Village
employees; In the coming year, the Finance Department plans to achieve the
• Reconciling quarterly pension statements and submitting all following goals and objectives:
payroll reports;
• Coordinating and preparing the Village's Annual Budget Council Goal:
and performance measures; and Protect the Financial Integrity of the Village in a Difficult
• Coordinating and preparing the Annual Audit Report Economic Environment
(CAFR) with the Village Auditor.
Department Goal:
Current Year Accomplishments and New Initiatives Maintain the Village's financial systems in conformance with
all State and Federal laws, Generally Accepted Accounting
During Fiscal Year 2011/2012, the Finance Department achieved Principles (GAAP), standards of the Governmental
the following new initiatives and goals for improvement: Accounting Standards Boards (GASB), and the Government
Finance Officers Association (GFOA).
• Facilitated the annual independent audit process resulting
in an unqualified opinion with no management letter Objectives:
comments; a. Continue to facilitate the annual audit process ensuring that
• Implemented GASB Statement No. 54 (Fund Balance the Village maintains its compliance with State and Federal
Reporting and Governmental Fund Type Definitions); agencies, without exception, and that the financial statements
• Received the GFOA Distinguished Budget Award for the are presented fairly and accurately.
3rd consecutive year [previously this award had not been b. Facilitate the implementation of new accounting and auditing
received since 1995]; standards, as applicable, issued by the Governmental
• Completed the update to the Accounting Policies and Accounting Standards Board (GASB).
Procedures Manual for Internal Controls; c. Prepare the annual budget meeting GASB requirements and
• Received the GFOA Certificate of Achievement for timelines and Florida Truth in Millage (TRIM)regulations.
Excellence in Financial Reporting for the 24th consecutive d. Maintain compliance with the GFOA in order to receive the
year; GFOA Distinguished Budget Award and the GFOA
• Integrated electronic Finance records into Laserfiche Certificate of Achievement Award each year.
document imaging system;
• Completed and filed all Federal, State, and local reports on
a timely basis; and
• Completed monthly, quarterly and annual reports of
Village fiscal affairs.
FY 2013 Adopted Budget Page 93 of 283
Department Goal: Performance Measures
Prepare a balanced budget that effectively addresses the
Village's goals, accurately reflects the Village's financial Performance FY 2011 FY 2012 FY 2013
position, provides appropriate information to interested Measure Actual Projected Estimated
parties, and supports sound financial decisions. Number of Years awarded the
Objectives: "Certificate of Achievement 23 24 25
for Excellence in Financial
a. Provide services and reports related to resource allocation, Reporting"by GFOA
fiscal analysis, and financial forecasting to assist the Village
Council, Village Manager, and Village departments in Receive an unqualified audit Yes Yes Yes
establishing priorities and allocating resources appropriately. opinion each year
b. Oversee and report on a timely and accurate basis all Number of Management Letter 0 0 0
budgetary information in the Village's annual budget to ensure Comments in the audit
proper management and reporting of the Village's fiscal Number of Years awarded the
resources. "Distinguished Budget Award" 2 3 4
c. Continue building and refining the Village's budget by GFOA
information to facilitate a more comprehensive review of the
Village's budget, which contributes to more effective policy
discussions and decisions.
Department Goal:
Manage the accounting, budgeting and financial processes, to
ensure accuracy, timeliness, and adherence to established
practices and guidelines.
Objectives:
a. Process accurate financial and budgetary transactions, reports,
analyses and provide customer assistance in a timely manner.
b. Produce relevant, accurate, and timely financial 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.
FY 2013 Adopted Budget Page 94 of 283
The general fund is the chief operating fund of the Village. As a
measure of the general fund's liquidity, it is useful to compare the
unassigned fund balance to total fund expenditures:
Fund Balance as % of Annual Expenditures Number of Accounts Payable Checks Issued
6,300
65%
63% 6,200
61% 6,100
59%
57% 6,000
55%
53% 5,900
51%
5,800
49% FY 2010 FY 2011 FY 2012 FY 2013
FY 2010 FY 2011 FY 2012 FY 2013 Actual Actual Projected Estimated
Actual Actual Projected Estimated
■#A/P Checks 5,963 6,259 6,000 6,000
The following charts illustrate some departmental workload indicators:
Number of Purchase Orders Issued Number of Payroll Checks Issued
1,000 6,470
6,460
950
6,450
900 6,440
6,430
850
6,420
800 6,410
6,400
750
FY 2010 FY 2011 FY 2012 FY 2013 6,390 FY 2010 FY 2011 FY 2012 FY 2013
Actual Actual Projected Estimated Actual Actual Projected Estimated
■#Purchase Orders 856 859 951 1,000
❑#P/R Checks 6,463 6,419 6,420 6,420
FY 2013 Adopted Budget Page 95 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Finance
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 329,250 $ 317,541 4% $ 306,840 $ 297,770 $ 276,700
Overtime Pay 6,000 9,600 -38% 3,062 2,678 7,895
Part-time Pay 11,117 346,367 10,657 4% 9,781 14,576 14,442
Benefits:
Pension 68,197 65,780 4% 60,607 70,643 71,189
Health Insurance 53,163 50,620 5% 49,669 47,573 40,905
FICA/Medicare 26,497 25,821 3% 22,531 22,187 21,129
LTD Insurance 1,482 1,872 -21% 1,806 1,736 1,631
Life Insurance 435 540 -19% 539 537 542
Worker's Compensation 598 507 18% 529 600 1,824
Other - 150,372 - 0% - - -
$ 496,739 $ 482,938 3% $ 455,364 $ 458,300 $ 436,257
Operating
Books,Publications&Subscriptions 300 300 0% 295 839 222
Conferences&Seminars 700 700 0% 0 115 772
Contractual Services 30,000 30,000 0% 22,591 21,437 29,525
Materials&Supplies 14,500 10,000 45% 14,998 7,354 6,786
Memberships&Dues 450 370 22% 450 463 440
Postage 100 100 0% 238 162 199
Printing&Binding 4,000 4,000 0% 4,576 4,117 2,356
Professional Services 700 4,200 -83% 945 894 969
Travel&Training 1,100 1,100 0% 0 0 1,456
Utilities 0 0 0% 0 1,941 5,094
Other Operating Costs 0 0 0% (0) 144 (0)
51,850 50,770 2% 44,092 37,466 47,819
Capital
Capital 0 0 0% 0 0 0
0 0 0% 0 0 0
Total Expenses $ 548,589 $ 533,708 3% $ 499,456 $ 495,766 $ 484,076
FY 2013 Adopted Budget Page 96 of 283
Information Technology
Director of Information Technology 1 FT
Network Support Specialist 1 FT
Technical Support Specialist 1 FT
Summary: Change:
FT = 3
PT = 0
FY 2013 Adopted Budget Page 97 of 283
Information Technology
Mission Statement In addition to the duties already mentioned, the IT Department is
also responsible for the following functions:
Information Technology is committed to providing the Village
staff with adequate technology to better perform their daily job . Support of Department of Public Safety's radio dispatch
functions and to provide effective and timely support as needed. network;
• Installation and troubleshooting of wireless video
Service Levels Narrative surveillance systems;
The Information Technology (IT) Department provides Village • Ordering and implementation of new software and
hardware related items;
staff with all information technology related assistance. The . Emergency dispatch data consoles and infrastructure;
departments responsibilities include: daily data back-ups; . Employee training on Village applications;
recovery, installation, and support of all desktop-related systems;
network support and troubleshooting; voice and data cabling; • Computer Aided Dispatch System;
wireless video support; troubleshooting of Country Club point-of- • Installation and troubleshooting of Village servers;
sale (POS) systems; web programming and design; graphic arts • Fiber optic and voice cabling; and
and design; database administration; PBX and VOIP phone system • Website and graphic design.
support; and support of all Public Safety Mobile Data solutions.
Currently the IT Department is staffed with one (1) Director of
The IT Department also provides Village residents with online Information Technology, one (1) full-time Network Support
services such as online tee-times and reservations for Golf and Specialist, and one (1) full-time Technical Support Specialist.
Activity registrations with the Parks and Recreation Department. The IT Director oversees and supervises all areas of the IT
The IT Department is continuing its efforts to provide additional Department. The IT Director also enforces all computer-related
online services to the residents such as online public records policies to protect the Village infrastructure and is in charge of
requests and checking building permit status. The IT Department implementation and design of new technologies. The IT Director
also provides guidance to department heads on all technology- is also responsible for coordinating and planning special IT-
related purchases. related projects with outside vendors and department heads.
The Network and Technical Support Specialists assist the
IT Director by completing day-to-day work orders and service
calls throughout the Village. The Technical Support Specialist
also maintains IT-related inventory and is responsible for making
sure all hardware and software and warranties are up-to-date.
FY 2013 Adopted Budget Page 98 of 283
Current Year Accomplishments and New Initiatives Goals and Objectives
During Fiscal Year 2011/2012, in addition to meeting all of its In the coming year, the Information Technology Department plans
performance measures, the IT Department accomplished a to achieve the following goals and objectives:
significant amount of special projects including:
Council Goal:
• Design of new Country Club website; Maintain a High Quality of Life in the Village
• Upgrade to new Email System;
• Installation of new laptops in all Police patrol cars: Department Goal:
• Installation of new surveillance cameras in the driving Continue to enhance online services to Village residents.
range building; Objectives:
• Implementation of new Laserfiche Server software; a. Continue to build and provide additional online access to
• Implementation and design of Weblink software for online Village services.
public records access; b. Use in-house email databases to inform residents of Village
• Installation of 3 new servers for new Community events and activities.
Development software; c. Send electronic flyers and newsletters to inform Village
• Installed additional children's computers in Village library; residents of special news and events.
• Installation of new data drops in Finance file room; d. Provide online access to Public Records.
• Installation of new 911 dispatching system;
• Installation of new backup server to expedite backup and Council Goal:
restore jobs; Protect the Financial Integrity of the Village in a Difficult
• Installation of new Community Development Software; Economic Environment
• Installation of new web filtering software to prioritize and Department Goal:
manage network bandwidth; Reduce the support costs of Village communications and
• Installation of new high bandwidth antennas on Old Port Cove technology by utilizing more efficient systems.
for Village Surveillance System;
• New DVR and camera installation at the Village Country Club; Objectives:
• Migration of Fax and Alarm lines over to Windstream a. Decrease Village network infrastructure costs.
Technologies; b. Reduce downtime of department related systems.
• Installation of 3 new printer/copier units in Public Safety; c. Continue to implement more web-based systems to
• Installation of new DVR unit and additional cameras streamline department workloads and cut costs.
throughout the Village library; and
• Completed 15-20 IT related work orders per 24 hour period.
FY 2013 Adopted Budget Page 99 of 283
Performance Measures
Performance FY 2011 FY 2012 FY 2013 IT Work Orders
Measure Actual Projected Estimated
2900
Reduce the number of virus 0 1 1 2,796
attacks on Village network 2800
Continue maintenance Continue Continue with 2700
schedule for Village Followed monthly
with monthly maintenance
computers to reduce the monthly schedule. 2600
amount of hardware Schedule. maintenance schedule Replace hardware
2,500
related work orders u as needed. 2500
Increase number of online 2,400
4 5 or more 5 or more 2400
citizen services
2300
Obtain more email
information from Village Over 500 700 Over 1,000 2200
residents and increase FY 2011 FY 2012 FY 2013
current database by 10% Actual Projected Estimated
IT Work Orders: In 2011, the Information Systems Department
Email Transmissions completed 2,796 IT related work orders. (Not including special
projects or server related issues). As shown above, Village work
7 6 orders have decreased this current year, mainly due to
replacement of old equipment and preventative maintenance on
existing hardware. The Information Systems department has been
able to build computer systems in house to replace old units with a
tremendous cost savings to the Village.
-44MW
87
Spam (rejected mail) ■Allowed ■ Ignored
Email Transmissions: As shown above, 87% of the Village's
email transmissions are spam or virus related. Only 13% of
emails sent to the Village are allowed entry, which, in turn,
protects Village computers from unwanted spyware and harmful
virus attacks.
FY 2013 Adopted Budget Page 100 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Information Technology
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 217,173 $ 215,867 1% $ 173,652 $ 171,033 $ 164,339
Overtime Pay - - 0% - - -
Part-time Pay - 217,173 - 0% 26,503 18,826 18,326
Benefits:
Pension 38,395 37,959 1% 23,158 31,893 32,277
Health Insurance 24,339 23,156 5% 16,717 17,038 14,653
FICA/Medicare 16,614 16,503 1% 14,905 14,115 13,566
LTD Insurance 956 1,245 -23% 990 967 936
Life Insurance 261 324 -19% 216 216 216
Worker's Compensation 375 324 16% 315 363 1,128
Other - 80,940 - 0% - - -
$ 298,113 $ 295,378 1% $ 256,455 $ 254,450 $ 245,440
Operating
Books,Publications& Subscriptions 0 0 0% 0 0 0
Conferences& Seminars 0 0 0% 0 0 0
Contractual Services 8,000 5,800 38% 3,603 1,211 1,396
Materials& Supplies 18,000 6,000 200% 10,013 4,478 3,315
Memberships&Dues 0 0 0% 0 0 0
Professional Services 6,900 6,900 0% 6,900 4,600 170
Repairs&Maintenance 3,000 3,000 0% 1,658 4,786 2,445
Travel&Training 0 0 0% 0 0 0
Utilities 1,000 961 4% 962 10,781 19,972
Other Operating Costs 0 0 0% 0 (0) 45
36,900 22,661 63% 23,136 25,855 27,343
Capital
Computer Hardware& Software 0 18,750 -100% 9,706 5,105 9,520
0 18,750 -100% 9,706 5,105 9,520
Total Expenses $ 335,013 $ 336,789 -1% $ 289,297 $ 285,410 $ 282,303
FY 2013 Adopted Budget Page 101 of 283
Village Attorney
Mission Statement During Fiscal Year 2009-2010, the Village transitioned from a
Code Enforcement Board to a Special Magistrate for the enforcement
To provide sound, effective, and timely legal advice and of Village Codes. The Special Magistrate alone now hears evidence,
representation to the Village Council and Village Administration. decides cases, and addresses fines regarding cases advanced by
the Code Enforcement Division of the Community Development
Service Levels Narrative Department. The Special Magistrate is paid from the existing
budget for Village Attorney-related services, in lieu of the former
The Village Attorney Office is contracted to the following outside arrangement, in which the Village Attorney served as legal
law firms: counsel to the Code Enforcement Board.
• The firms of Leonard Rubin, P.A. and the Law Office of
Glen Torcivia and Associates have served in the capacity of
Village Attorney since 2006.
• The firm of James A. Cherof, Esq., has served in the
capacity of Village Labor Attorney since 1997.
The Village Attorney's office considers and responds to Village
legal requirements and needs. The Village Attorney represents
the Village Council and Village Administration in matters of law
pertaining to their official duties; prepares and reviews
ordinances, resolutions, agreements, contracts, and other
documents; advises on statutory matters; and conducts litigation.
The Village Labor Attorney represents the Village Council and
Village Administration in labor relations and collective bargaining
matters.
FY 2013 Adopted Budget Page 102 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Village Attorney
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Operating
Legal Services-Village Attorney 114,437 120,000 -5% 105,155 111,540 95,391
Legal Services-Special 20,000 20,000 0% 22,938 18,029 19,875
Legal Services-Labor 30,000 30,000 0% 31,599 23,787 18,817
164,437 170,000 -3% 159,692 153,356 134,083
Total Expenses S 164,437 S 170,000 -3% S 159,692 S 153,356 S 134,083
FY 2013 Adopted Budget Page 103 of 283
Village Clerk
Village Clerk 1 FT
Deputy Village Clerk 1 FT Administrative Assistant 1 FT
Summary: Change
FT = 3
PT = O
FY 2013 Adopted Budget Page 104 of 283
Village Clerk
Mission Statement • Records retention and disposition, including digital
imaging of permanent/long-term records and indexing in
To serve the Village Council and residents of North Palm Beach by electronic records database;
recording and preserving all proceedings of the Village Council. . Notary public services;
• Preparation and distribution of informational packets to
Service Levels Narrative new Village residents;
• Notification to advisory board members of appointments
The Office of the Village Clerk provides these services to the and term expirations and preparation of associated reports;
Village Council, Administration, and residents: . Publication of advisory board vacancies and solicitation of
new applicants;
• Council agenda preparation, compilation, and distribution, • Online publication and maintenance public records;
including online publication of agendas and backup materials • Issuance of certification of Village liens and assessments
on the Village website and Council iPads; in response to real property transactions; and
• Attendance at all Village Council meetings and transcription . Coordination of the Village's support program for our
of minutes; adopted military unit in partnership with Support Our
• Legal advertisement and codification of ordinances; Troops USA, Inc.
• Execution and distribution of ordinances, resolutions,
agreements, contracts, and proclamations; The first runoff election for a Village Council seat in 37 years was
• Village election administration; held on March 27, 2012. Previously, the last runoff election was
• Management of Council correspondence; in 1975. 1,466 votes were cast in 1975 vs. 1,493 in 2012.
• Notice of Village Council and advisory board meetings, In 2011,volunteers with the North Palm Beach Support Our Troops
public hearings, and collective bargaining sessions through program incorporated as "Support Our Troops USA, Inc." a
public postings and publication in the Village Newsletter, not-for-profit corporation with 5016 status. Support Our
on the website and in newspapers of general circulation; Troops USA, Inc. is an organization of unpaid volunteers, with
• Code Enforcement Special Magistrate administrative support, 100%of all contributions and donations used to deliver goods and
including preparation, distribution, filing, and recording of services to our military personnel. The Village of North Palm
hearing notices, orders,liens, and lien releases; Beach, in partnership with Support Our Troops USA, Inc.,
• Coordination and facilitation of public records requests; continues its mission to demonstrate concern and raise the
morale of our adopted military unit, the soldiers of the 2-27
Infantry, "Wolfhounds."
FY 2013 Adopted Budget Page 105 of 283
Current Year Accomplishments and New Initiatives On June 1, 2011, all 38 Palm Beach County municipalities
came under the jurisdiction of the Palm Beach County Ethics
During Fiscal Year 2011/2012, the Clerk's office implemented Commission and Inspector General. The Village Council,
the following procedures and programs to enhance services to Advisory Board members, and employees received training in
the Council, Administration, and residents: the Palm Beach County Code of Ethics. Ethics training will be
ongoing as needed,for new officials,board members, and employees.
• Collaborated with IT to implement digital agenda packets
for the Village Council through the use of iPads to Goals and Objectives
provide quick, paperless access to agenda backup, as well
as frequently referenced documents and informational The Clerk's office is committed to expanding the availability of
links, such as the Annual Budget, Code of Ordinances, online public records through digital imaging of bids, proposals,
advisory board agendas and minutes, investment reports, contracts, leases, agreements, plats, site plans, land development
Village website, and local, state, and federal agency websites. studies, and historic documents.
• Recognized volunteers and promoted public participation
through advisory board member profiles in the Newsletter; The Clerk's office will continue to promote public participation
and seek to identify new areas of volunteer opportunities and
• Attended and transcribed minutes for 54 Village Council
meetings in Fiscal Year 2010/2011, including 24 Regular meaningful acknowledgements of public service.
Sessions, 17 Workshop Session, 7 Budget Workshop Council Goal:
Sessions, and 6 Special Sessions;with Fiscal Year 2011/2012
currently on target for similar numbers; Enhance the spirit and participation of our community
• Provided administrative support in Fiscal Year 2010/2011
for Code Enforcement Special Magistrate Hearings, Department Goal:
including preparation of 103 case files, 22 liens and 15 Encourage resident participation in Village Boards and
releases recorded; at Fiscal Year 2011/2012 mid-point, programs.
support included preparation of 41 case files, 10 liens and
8 releases recorded; and Objectives:
• Published notice of Council meetings, provided online a. Publicize volunteer opportunities through the Village newsletter,
agendas and backup materials, and advertised advisory website, local newspaper, and direct mail notifications.
board openings, election information, Meet the Candidates b. Promote volunteers through articles and photos in the
reception, and Support Our Troops activities in the Village newsletter and on the website.
Village newsletter and through email; c. Recognize volunteers at Village Council meetings and
• Updated Council, Clerk, Advisory Board, and Community special events.
Calendar web pages(28)on a weekly basis or as necessary. d. Coordinate with other departments to identify and promote
short-term commitment opportunities for volunteerism.
FY 2013 Adopted Budget Page 106 of 283
Council Goal: Performance Measures
Maintain a high quality of life in the Village FY 2011 FY 2012 FY 2013
Performance Measure
Department Goal:
Actual Projected Estimated
Enhance communication with residents through the Village Newspaper and Village
Newsletter and website. Newsletter articles and 36 30 30
postings about
Objectives: volunteer opportunities
a. Expand online availability of Village records by increasing
digital imaging of permanent/long-term records. Number of applications
b. Continue collaboration with Village Historian to increase received for Village 17 20 20
online availability of archived historical records. Boards and Committees
c. Develop question and answer column in Village Newsletter in Percentage of public
response to frequently asked questions, requests for information, records provided within 147/173 153/180 87/115
comments and suggestions, and historical inquiries. five(5)business days of 85% 85% 76%
receiving the request
Department Goal: Percentage of public 75/173 77/180 46/115
Improve communication and response to the public and records provided on the o 0 0
encourage suggestions from the public. same day as requested 43/0 43/0 40/o
Objectives: Percentage of public
J 124/173 108/180 69/115
a. Implement informational screen in Village Hall lobby for records provided at o 0 0
ongoing slide show of upcoming meetings and events.
no charge 72/0 60/0 60/o
b. Track suggestions received, responses issued, actions taken, Number of suggestions
and/or programs initiated. received from public 12 20 30
c. Publish the best suggestions received in the Newsletter.
FY 2013 Adopted Budget Page 107 of 283
Public Records Requests Lien Certifications
200 173 180
147 153 500 ■400 ■415
150 124 400-Z El 329
115 ❑285
108
87 300
100 75 77
s9 200
50 100
p 0
FY 2011 FY 2012 FY 2013 FY 2010 FY 2011 FY 2012 FY 2013
Actual Projected Estimated Actual Actual Projected Estimated
■Total Requests O Responded within 5 days■Responded Same Day■Responded at No Charge
Public Records Requests: The public may review or obtain Lien Certifications: Title companies submit requests to the
copies of records by searching the online public records Clerk's office for a records search to determine if there are any
database, or contacting the Clerk's office or relevant department. outstanding Village liens or assessments against a property.
Clerk's office staff ensures that documents are provided to the Liens may be imposed for Code violation fines or a property
requestor in a timely manner. Records that are available may be subject to an assessment for water lines. The number
electronically are provided at no charge via email or online, of lien certifications issued is a general indication of property
whenever practicable. sales, refinances, or transfers of ownership.
FY 2013 Adopted Budget Page 108 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Village Clerk
Original Fiscal %Increase/
Year 2012 (Decrease)over Actual Actual Actual
Fiscal Year 2012-2013 Budget 2012 Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 192,714 $ 185,931 4% $ 178,703 $ 172,044 $ 161,979
Overtime Pay - - 0% - - -
Part-time Pay - 192,714 - 0% - - -
Benefits:
Pension 38,403 36,720 5% 33,212 39,279 39,812
Health Insurance 24,339 23,156 5% 22,287 22,504 19,297
FICA/Medicare 14,743 14,213 4% 12,744 12,130 11,442
LTD Insurance 854 1,091 -22% 1,042 998 946
Life Insurance 261 324 -19% 324 324 324
Worker's Compensation 333 279 19% 282 328 972
Other - 78,933 - 0% - - -
$ 271,647 S 261,714 4% S 248,595 S 247,606 S 234,773
Operating
Books,Publications&Subscriptions 0 0 0% 0 115 154
Conferences&Seminars 310 195 59% 255 235 185
Contractual Services 2,500 2,300 9% 3,001 1,866 1,779
Election Expense 17,500 17,500 0% 180 16,084 965
Materials&Supplies 3,400 3,400 0% 3,176 3,732 3,995
Memberships&Dues 545 545 0% 488 530 490
Printing&Binding 500 500 0% 727 530 330
Professional Services 100 100 0% 33 101 101
Special Events 0 0 0% 731 0 0
Support Our Troops 0 0 0% 0 194 6,923
Travel&Training 975 1,067 -9% 516 736 1,545
Utilities 0 0 0% 0 1,080 2,492
Other Operating Costs 900 900 0% 842 821 923
26,730 26,507 1% 9,949 26,024 19,882
Capital
Capital 0 0 0% 9,495 0 0
0 0 0% 9,495 0 0
Total Expenses $ 298,377 S 288,221 4% S 268,039 S 273,630 S 254,655
FY 2013 Adopted Budget Page 109 of 283
General Services - 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 identified to any other particular
department/division. Some of the items accounted for within this
Division include the following:
• Village Newsletter
• Village Historian
• Village Hall Copier and Postage Machine Rental
• Village Hall Utilities (Telephone, Electric, Water& Sewer)
• General Supplies for Village Hall
FY 2013 Adopted Budget Page 110 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
General Services-Village Hall
% Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Operating
Historian 1,000 1,000 0% 431 0 1,571
Materials& Supplies 5,000 4,500 11% 3,621 3,916 3,618
Newsletter 30,000 41,012 -27% 34,956 30,266 34,103
Postage 35,000 35,000 0% 24,882 26,266 23,627
Rental 8,600 12,100 -29% 9,764 6,600 8,426
Utilities 31,529 34,760 -9% 31,865 28,329 31,491
Other Operating Costs 80 80 0% 76 0 56
111,209 128,452 -13% 105,595 95,376 102,892
Capital
Construction&Major Renovation 0 0 0% 0 0 0
Machinery&Equipment 0 50,100 -100% 0 0 0
0 50,100 -100% 0 0 0
Total Expenses S 111,209 S 178,552 -38% S 105,595 S 95,376 S 102,892
FY 2013 Adopted Budget Page 111 of 283
This is a combined organization
chart for Public Safety. Please refer
Public Safety
to the organization charts provided
for each department in the following
Law Enforcement Department pages.
Chief of Police 1 FT Fire Rescue Department
Fire Chief 1 FT
CALEA Manager 1 PT (+1 PT) Administrative Coordinator 1 FT
Captain 1 FT
Captains 2 FT
Clerical Specialist 1 FT
Fire Rescue Shifts:
Fire Lieutenants 3 FT Fire Inspector 1 FT
Patrol Division: Criminal Investigations: Firefighter/Medics 15 FT
Firefghter/EMTs 3 FT
Sergeants 4 FT Sergeant 1 FT
Police Officer 16 FT Police Officer (Detective) 3 FT
Police Officer(Crime Scene) 1 FT
Volunteer Firefighters 18
Special Operations:
Sergeant 1 FT Public Safety Aide 2 FT
Police Officer(K-9) 1 FT
Police Officer(Marine Unit) 1 FT School Crossing
Guards 12 PT
Summary: Change:
Reserve/Volunteers 5 FT= 67
Emergency Dispatcher 6 FT PT= 13 +1 PT
Records Clerk 2 FT Volunteers= 23
FY 2013 Adopted Budget Page 112 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Public Safety(combined)
Original Fiscal %Increase/
Year 2012 (Decrease)over Actual Actual Actual
Fiscal Year 2012-2013 Budget 2012 Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 4,453,590 $ 4,429,961 1% $ 4,170,333 $ 4,101,513 $3,890,749
Overtime Pay 242,800 273,000 -11% 206,057 302,581 270,198
Part-time Pay 67,386 4,763,776 51,698 30% 60,342 51,162 51,371
Benefits:
Pension 982,461 975,188 1% 783,529 818,691 743,507
Health Insurance 670,555 628,731 7% 653,190 598,965 486,928
FICA/Medicare 364,430 363,455 0% 322,093 323,600 307,505
LTD Insurance 19,479 25,381 -23% 23,267 22,640 21,322
Life Insurance 5,829 7,236 -19% 7,074 7,092 6,927
Worker's Compensation 111,777 97,218 15% 84,605 94,164 308,364
Other 2,154,531 7,150 -100% 1,650 8,522 8,808
$ 6,918,307 $ 6,859,018 1% $ 6,312,140 $ 6,328,931 $6,095,678
Operating
Advertising 250 250 0% 25 - 802
Books,Publications&Subscriptions 1,850 1,550 19% 1,514 1,283 1,391
Conferences&Seminars 700 0 0% - - 1,045
Contractual Services 38,544 35,400 9% 31,951 26,493 9,429
Employee Relations 1,500 500 200% 212 454 357
Gas,Oil&Lubricants 119,170 106,514 12% 111,936 97,920 87,793
Law Enforcement Trust(Operating) 0 0 0% 4,000 14,088 1,320
Licenses&Fees 1,626 750 117% 2,188 5,988 8,557
Materials&Supplies 86,552 82,758 5% 70,793 55,240 62,706
Memberships&Dues 1,669 1,389 20% 1,568 1,299 1,375
Postage 1,300 1,800 -28% 1,120 1,148 1,151
Printing&Binding 3,100 1,300 138% 1,213 1,453 1,792
Professional Services 15,600 16,400 -5% 14,911 15,613 15,254
Rental 20,200 18,150 11% 18,563 16,378 17,937
Repairs&Maintenance 65,657 56,893 15% 60,436 37,241 54,349
Travel&Training 37,310 27,640 35% 23,476 22,502 20,451
Uniforms 28,100 23,000 22% 18,384 19,409 31,361
Utilities 105,304 126,646 -17% 103,875 109,141 126,568
Volunteer Firefighter Drill Pay 10,800 10,800 0% 8,475 11,800 11,215
Other Operating Costs 80 80 0% 1,933 258 6,319
539,312 511,820 5% 476,572 437,710 461,169
Capital
Automotive 0 57,582 -100% 72,187 54,196 198,900
Audio,Visual,&Comm.Sys 0 0 0% 0 0 5,992
Capital-Law Enforcement Trust 0 0 0% 0 0 7,392
Computer Hardware&Software 0 0 0% 0 0 8,850
Construction&Major Renovation 0 0 0% 0 0 5,840
Machinery&Equipment 0 61,500 -100% 0 0 38,207
0 119,082 -100% 72,187 54,196 265,181
Total Expenses $ 7,457,619 $ 7,489,920 0% $ 6,860,900 $ 6,820,837 $6,822,028
FY 2013 Adopted Budget Page 113 of 283
Law Enforcement
Chief of Police 1 FT
CALEA Manager 1 PT (+1 PT) Administrative Coordinator 1 FT
Captains 2 FT
Clerical Specialist 1 FT
Patrol Division: Criminal Investigations:
Sergeants 4 FT Sergeant 1 FT
Police Officer 16 FT Police Officer (Detective) 3 FT
Police Officer(Crime Scene) 1 FT
Special Operations: Public Safety Aide 2 FT
Sergeant 1 FT School Crossing
Note: Police Officer(K-9) 1 FT Guards 12 PT
The Police Department has received National Re- Police Officer(Marine Unit) 1 FT
Accreditation by CALEA. A part-time position has been Reserve/Volunteers 6
added to help the department maintain the
Commission's highly regarded and broadly recognized
law enforcement standards. Summary: Change:
Emergency Dispatcher 6 FT FT= 43
Records Clerk 2 FT PT= 13 +1 PT
Volunteers = 5
FY 2013 Adopted Budget Page 114 of 283
Law Enforcement
Mission Statement Each Division is commanded by a Police Captain who is
responsible for overseeing: Patrol; Criminal Investigations;
To provide the highest quality of police services by maintaining Specialized Units; Communications; Records; and other
respect for individual rights and human dignity and by administrative duties. The current organizational structure has
empowering our members and the community to work in streamlined internal communications and processes thereby
partnership with the goal of improving the quality of life within improving responsiveness and overall customer service.
the Village of North Palm Beach.
Uniform Patrol
Service Levels Narrative
The Patrol Division consists of four (4) teams assigned to work
The Police Department consists of thirty-one (3 1) sworn law two (2) shifts with a minimum of four (4) police officers assigned
enforcement officers, eight (8) communications personnel (two of to each team. The minimum staffing level is three (3) police
which serve as Records Clerks), two (2) police aides, and two (2) officers and one (1) sergeant for each shift to provide the
full-time clerical personnel. necessary coverage 24-hours per day.
Patrol and Communications personnel work a twelve-hour shift Criminal Investigations
schedule, with a minimum staffing requirement to provide
appropriate law enforcement coverage. Criminal Investigations section consists of one (1) sergeant,
three (3) detectives, and one (1) Evidence/Crime Scene
Organization Technician, who are primarily assigned to investigate and process
evidence of both crimes against property and persons and to
The Chief of Police serves as part of the Village Management analyze criminal activity to allow the Department to maximize the
team reporting to the Village Manager and is responsible for the use of personnel to prevent and deter criminal activity.
overall operation and performance of all Police personnel. The
Chief communicates on a regular basis with the Village Manager, Marine Unit
other Village Department Directors and Village Council on all
police related matters. The Village of North Palm Beach, being a boating community,
has a number of waterways within its jurisdiction. Since the
The Administrative Coordinator is responsible for all secretarial Village borders Lake Worth, the Intracoastal Waterway and
duties required by the Chief of Police. The Coordinator also Earman River, a Marine Unit is deployed to provide for the safety
performs duties related to payroll, purchasing, and Criminal of the boating public and to investigate any marine related issues.
Justice Standards and Training Commission requirements.
The Police Department consists of two (2) divisions:
an Operations Division and an Operations Support Division.
FY 2013 Adopted Budget Page 115 of 283
Community Policing - Crime Prevention This was accomplished even with the challenge of ongoing road
construction projects which typically have an adverse affect on
A Police Sergeant is certified as a crime prevention practitioner our goal to further reduce such occurrences.
and is responsible for coordination of community programs,
residential and business security surveys, and acts as primary Enforcement Initiatives:
advisor to our Police Explorers. 2010 4,951 citations, 775 warnings
2011 2,566 citations, 495 warnings
Traininz (enhanced traffic enforcement underway)
The Police Department continues to work diligently to improve its Crime Scene
training programs with the realization that by providing staff with
the best training possible their performance will be enhanced and The Department's fully functional crime scene component, which
the delivery of services will be improved. The Training Section is began with the conversion of a retired EMS vehicle and the
exploring new initiatives for officer development and the assignment of a trained investigator, continues to develop. The
Department now hosts regional classes to provide them the tools Crime Scene van has the needed equipment to process almost any
to be successful. Officers receive regular high liability training, scene and to collect evidence that may assist in the apprehension
along with various other classes to develop their abilities. of a suspect or suspects. The vehicle is also outfitted to serve as a
mobile command post if the need arises.
Traffic Safety
Technology
The Police Department continues to closely monitor its response
to traffic crashes within the Village. Because citizen safety is The Department continues to research methods for staff to work
paramount, the Department is always looking for ways to decrease "smarter" not necessarily "harder." The Village Information
traffic crashes. An analysis of accident data identifies causation, Technology Department worked with crime prevention officers to
frequency, location, and time of day allowing the Department to deploy surveillance technology at key locations to assist the
focus its education and enforcement efforts. In addition, the Department with crime prevention and detection. Each police
Department deploys traffic monitoring devices to pinpoint and vehicle is equipped with its own laptop for report writing and easy
verify traffic complaint issues. This proactive approach enables access to crime and records information. In-car technology
the Department to maximize the use of our resources and to have includes a CAD alert system, which details significant events.
the greatest impact on the identified problem areas.
National Accreditation
Traffic Crashes:
• 2010 total is 304 The Commission on Accreditation for Law Enforcement
• 2011 total is 295 Agencies, Inc. (CALEA®) proudly announced that on July 30,
2011 the North Palm Beach Police Department received its first
The Operations Division's efforts have resulted in a decrease in national re-accreditation by meeting the commissions highly
the number of crashes (17 fewer) over the previous year. regarded and broadly recognized body of law enforcement
standards established by CALEA.
FY 2013 Adopted Budget Page 116 of 283
The North Palm Beach Police Department continued in the re- The Explorers work hand-in-hand with the Police Officers and
accreditation process which began 3 years ago after receiving our assist them in community policing philosophy. The program is
initial accreditation in 2008. The accreditation core team directed toward people who have an interest in the field of law
continued the daunting challenge of reviewing and insuring enforcement. Each Explorer must meet certain requirements
compliance with all policies as well as completing inventories and before being accepted into the program. The program currently
task analysis' to bring the police department into compliance with has nine (9)participants.
the high standards set by CALEA.
Police Reserve Program
By choosing to be accredited through CALEA, your Police
Department voluntarily accepted the challenge to meet the most The Reserve program is for adult individuals who have an interest
rigorous set of standards designed for law enforcement in the in serving their community as part of the Law Enforcement
United States. The Police Department agreed to meet all the Department. Upon successful completion of applicant processing,
standards applicable to the largest size agency defined by candidates must attend an Academy and pass a state exam to
CALEA, and to prove compliance with those standards on a become certified as Auxiliary (Reserve) Officers. They assist
continual basis through documentation and inspection. Inspections full-time officers in every aspect of their jobs and provide
occur both internally and every three years by a team of law assistance during special events. The program currently has five (5)
enforcement professionals chosen by CALEA from non-bordering Reserve Officers.
jurisdictions.
Security Surveys/Home and Business
CALEA standards apply to patrol, investigations, administration,
crime prevention, property and evidence, the Reserves, the The Department's specially trained Community Policing/Crime
Explorers programs, and all areas of Police Department operations. Prevention staff offer free residential and business security
surveys to reduce the chances of a break-in at a residence or
Communications business. The officer provides tips about door locks, alarm
systems, lighting, landscaping, and other areas that may help
The Department has completed an upgrade project in cooperation prevent the property owner from becoming a victim. The
with the Village's Information Technology Department to update Department completed forty-one (41) security surveys in 2011.
and further enhance its own security monitoring ability.
Additional security cameras were deployed in several Village Trespass Program
property locations as part of this project.
This program allows business owners to sign an affidavit giving
Community Programs: consent for public safety officers to act as an agent, thereby giving
them the authority to request people to vacate the premises. After
Explorer Program the affidavit is signed, the owner installs, (at their own expense)
specifically worded "No Trespass" signs in visible locations.
The Explorer program is for individuals between the ages of 14 Public Safety Officers must advise persons found on the premises
and 18. The participants are introduced to the many facets of law that failure to leave the area may result in arrest. Currently there
enforcement and emergency services. are thirty-seven (37)properties involved in this program.
FY 2013 Adopted Budget Page 117 of 283
Combat Auto Theft(C.A.T.)Program Gun Lock Program
The C.A.T. program is used to fight back against auto theft. Upon Free gun locks are given to residents to keep their homes safe through
registration (including proof of vehicle ownership and driver's license) secured firearms. The Department distributed 500 gun locks in 2011.
the vehicle owner signs a consent form authorizing Public Safety
Officers to conduct a traffic stop on their vehicle if the vehicle is Crime Prevention Meetings
being operated between the hours of 1:00 A.M. and 5:00 A.M. A
yellow C.A.T. sticker is placed on the rear window notifying Officers conduct crime prevention meetings throughout the
Police Officers of participation in the program. Currently there community to learn and discuss what problems may be occurring
are 372 participants enrolled in the C.A.T. program. and ways to help one another combat crime. This is an open
dialogue between all parties involved, finding solutions to issues.
Alert Program This program also helps to organize neighborhoods into Crime
Watch groups. The Department conducted 160 meetings in 2011.
Crime and information bulletins are distributed to residents and
business owners to notify them of current crime trends and Neighborhood Watch Meetings
prevention strategies. The philosophy is to create an atmosphere
of awareness that reduces the chances of residents and business Preventing crime in the community is a shared responsibility
owners becoming victims of crime. This prevention strategy is between the police and residents. Neighborhood Watch has been
accomplished by a park, walk, and talk technique and by entrusted with the responsibility of empowering Village residents
distributing flyers, faxes, and e-mail. The Department distributed to keep their neighborhoods safe. Safe neighborhoods and crime
4,800 flyers in 2011. prevention education of Village residents is the Department's
challenge and goal. The program encourages Village citizens to
Cell Phones to Seniors become actively involved with the department through practicing
crime prevention techniques and reporting crime or suspicious
Cell phones are collected and then given out to senior citizens activity. The Department attended 56 meetings throughout 2011.
throughout the area for emergency use. The Department
distributed 60 phones in 2011. Operation Safe Kids
Crime Opportunity Cards This program is designed to provide education and awareness to
children about preventable and dangerous situations. This
A card is issued to a citizen/vehicle/residence if a law assembly style presentation teaches children how to identify
enforcement officer observes the opportunity for a potential crime potential dangers and to protect themselves from abuse,
to occur (i.e. valuables left in plain view, doors unlocked, etc). abduction, and exploitation through a series of interactive
This is done in an effort to eliminate the criminal's opportunity to scenarios. The presentation empowers children with the
commit crime and prevent the citizen from becoming a victim. information, tools, and support they need to be safe without
frightening them. It teaches them how to use their instincts,
intuition, and common sense to make smart choices, not scared
reactions when confronted by danger.
FY 2013 Adopted Budget Page 118 of 283
Safety Awareness Training Seminars Adopt-A-Family Program
The concept behind Safety Awareness training is to empower The North Palm Beach Police Department identified local needy
individuals and to encourage them to work as a team with police families that were referred by local schools and churches to our
officers. Participants are taught how crime prevention relates to program. The goal was to provide these families with food,
them and how to anticipate and recognize their crime-risk potential. clothing, gifts, and basic household items during the holiday
Citizens are educated and provided information on a variety of season. The Department also facilitated contact between these
topics including personal safety, child safety, internet safety, gun families and charitable organizations that are able to provide
safety, identity theft, and how to protect their home and vehicle sustained support. This project assisted ten (10) families and 26
from burglary. The Department conducted 50 seminars in 2011. children in 2011.
We're Watching Program Personnel Chan
This program encourages business owners and employees to The personnel/title changes for Fiscal Year 2013 are as follows:
"Watch Out" for their business to prevent criminal activity.
• Addition of one (1)part-time CALEA Manager position
Workers On Watch (WOW)
Current Year Accomplishments and New Initiatives
This program encourages the many employees of the Village to
remain vigilant and immediately report any suspicious activity to Department staff is continually encouraged to think outside of the
the police. This program is a cooperative effort between the box, utilize their initiative and remain ever diligent in the ongoing
Department and the other entities within the Village to help quest for better service delivery methods. As a result, the
prevent crime and assist with quality of life issues. Department continues to identify those areas requiring process
refinement and remains open to new methodology, innovative
Child Identification Program ideas, and other enhancements to existing programs. Many of the
Department's ongoing, successful and newly proposed programs
This program is designed to promote the safety of children by are represented in this summary.
focusing on prevention strategies. The equipment allows the
capture of a child's contact, medical information, photograph and
fingerprints. This allows for law enforcement to provide quick
and accurate response in the event of a crisis. A total of 500
children were fingerprinted in 2011.
D.A.R.E. Program
Drug Abuse Resistance Education (D.A.R.E.) is offered in
community schools by specially trained officers. In 2011 we
graduated 100 sixth grade students from the program.
FY 2013 Adopted Budget Page 119 of 283
Transitional Neighborhood Teams Goals and Objectives
Transitional Neighborhood teams (TNT) consist of one detective, In the coming year, the Police Department plans to achieve the
one K-9 Officer, one police officer and one code enforcement following goals and objectives:
officer working part-time towards the goal of addressing those
transitional neighborhoods identified through crime trends and Council Goal:
quality of life issues as being at risk portions of the community. Maintain a High Quality of Life in the Village
• The focus of TNT is to address Section 8 housing fraud in Department Goal:
partnership with HUD and the County housing authority. Provide for a safe and secure community.
This approach yields positive results in removing felons
from our community. Objectives:
• Increased traffic enforcement in targeted transitional a. Maintain ratio of UCR Part I crimes reported at current clearance
neighborhoods, which leads to other offense enforcement. rate (currently exceeds State& Palm Beach County average).
• Truant interdiction partners TNT with school police and b. Enhance traffic safety for Village residents through education
parents engaging on truants who become at risk for and enforcement efforts to reduce crashes.
committing property crimes when absent from school. c. Increase participation with community groups through
meetings, events, and resident participation.
The desired outcome of TNT is neighborhood stabilization and d. Focus on transitional neighborhoods using both community
crime reduction. policing philosophies and transitional neighborhood team
initiatives to reduce crime and improve the quality of life.
During Fiscal Year 2011-2012, the Law Enforcement Department
achieved the following new initiatives and improvement goals: Council Goal:
Improve the Overall appearance of the Village
• Successfully completed the Department's first CALEA national
re-accreditation three-year process and on-site inspection; Department Goal:
• Achieved reduction in Part I Crime; 18.1% Partner with Community Development and Code Compliance
• Achieved Part I clearance rate of 25%; to assist with education and enforcement efforts toward
• Achieved traffic crash reduction; nuisance abatement.
• Increased Community Participation/Meetings; and
• Increased Code Enforcement Actions. Objectives:
a. Continued educational efforts with Village residents on code
requirements with emphasis on quality of life issues.
b. Increase code compliance on quality of life issues.
FY 2013 Adopted Budget Page 120 of 283
Performance Measures
Performance FY 2011 FY 2012 FY 2013
Measure Actual Projected Estimated North h Clearance
Palm Beach 2011
Increase flyer distribution 4,800 4,850 5,000
& community campaigns
Number of code 158 175 200
iiillp
compliance issues
Ratio of UCR Part I crime 25% 34% 34%
& clearance
Increase number of citations
and warnings issued for 3,001 6,500 6,960
traffic stops by 10%
Reduce traffic crash 295 275 250
reports by 10%
Increase Number of HOA, ■Cleared by arrest ❑Pending
Crime Watch, and 216 300 325
Community Meetings
UCR(Uniform Crime Reporting) Clearance Rate Part 1 Crimes:
This chart represents the total clearance of the Village's most
serious criminal offenses. The Law Enforcement Department has
achieved 25.5% for the year, which exceeds the State average of
approximately 20%.
Overall crime has been reduced by 18.9% during 2011.
FY 2013 Adopted Budget Page 121 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Law Enforcement
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 2,761,408 $ 2,761,838 0% $ 2,579,854 $ 2,552,924 $ 2,440,956
Overtime Pay 150,000 188,000 -20% 134,751 163,111 145,055
Part-time Pay 67,386 2,978,794 51,698 30% 60,342 51,162 51,371
Benefits:
Pension 604,426 607,203 0% 478,687 512,008 460,041
Health Insurance 444,134 413,104 8% 388,752 356,729 283,188
MCA/Medicare 227,878 229,432 -1% 201,851 201,260 192,739
LTD Insurance 12,007 15,728 -24% 14,377 14,004 13,292
Life Insurance 3,741 4,644 -19% 4,509 4,545 4,443
Worker's Compensation 61,797 54,600 13% 48,283 55,142 138,876
Other - 1,353,983 7,150 -100% 1,650 8,522 8,808
$ 4,332,777 $ 4,333,397 0% $ 3,913,057 $ 3,919,407 $ 3,738,768
Operating
Advertising 250 250 0% 25 0 802
Books,Publications&Subscriptions 900 600 50% 681 538 418
Conferences&Seminars 700 0 0% 0 0 1,045
Contractual Services 13,544 10,100 34% 8,773 7,839 8,364
Employee Relations 1,500 500 200% 212 454 357
Gas,Oil&Lubricants 95,000 86,500 10% 89,834 78,841 75,442
Law Enforcement Trust(Operating) 0 0 0% 4,000 14,088 1,320
Licenses&Fees 446 250 78% 568 2,582 1,993
Materials&Supplies 25,735 26,050 -1% 25,077 20,949 24,826
Memberships&Dues 850 570 49% 1,074 605 670
Printing&Binding 2,500 800 213% 918 1,058 1,792
Rental 18,600 8,400 121% 8,400 5,850 7,150
Repairs&Maintenance 49,107 37,900 30% 43,562 24,056 40,054
Travel&Training 20,600 12,500 65% 13,048 8,857 10,996
Uniforms 16,600 10,000 66% 7,819 9,056 13,453
Utilities 12,060 9,800 23% 9,347 9,710 10,061
Other Operating Costs 0 0 0% 1,792 258 5,571
258,392 204,220 27% 215,129 184,742 204,313
Capital
Automotive 0 57,582 -100% 72,187 54,196 14,000
Audio,Visual,&Comm.Sys 0 0 0% 0 0 0
Capital-Law Enforcement Trust 0 0 0% 0 0 7,392
Computer Hardware&Software 0 0 0% 0 0 8,850
Construction&Major Renovation 0 0 0% 0 0 0
Machinery&Equipment 0 0 0% 0 0 0
0 57,582 -100% 72,187 54,196 30,242
Total Expenses $ 4,591,169 $ 4,595,199 0% $ 4,200,373 $ 4,158,345 $ 3,973,322
FY 2013 Adopted Budget Page 122 of 283
Fire Rescue
Fire Chief 1 FT Fire Inspector 1 FT
Fire Captain 1 FT
Volunteer Firefighters 18
Fire Rescue Shifts:
Fire Lieutenants 3 FT
Firefighter/Medics 15 FT
Firefighter/EMT's 3 FT
Summary: Change:
FT = 24
PT = 0
Volunteers = 18
FY 2013 Adopted Budget Page 123 of 283
Fire Rescue
Mission Statement The Fire Inspector is responsible for all annual existing business
inspections as well as inspecting new construction for code
The North Palm Beach Fire Rescue Department is committed to compliance. In addition, the Fire Inspector reviews all building
providing exceptional life safety services through the delivery of plans and permits for code compliance.
quality, professional fire suppression, emergency medical
services, fire code enforcement and community education. The Fire Rescue Lieutenants are each assigned a six-personnel
shift. Each shift works a 24-hour on duty/48-hour off-duty
Service Levels Narrative schedule with each member having an additional scheduled day
off every three weeks; this averages to a 48-hour work week.
The Fire Rescue Department consists of a fire chief, fire captain, a Mandatory minimum daily staffing is five people, with two on an
fire inspector, three fire rescue lieutenants, fifteen firefighter/paramedics, ambulance and three on a fire engine. The Lieutenants are
three firefighter/EMT and eighteen volunteers. responsible for the day-to-day operations; responding to
emergency calls, in-house training drills, apparatus and equipment
The Fire Chief serves as part of the Village management team maintenance and station maintenance. The Lieutenants are also
reporting to the Village Manager. The Fire Chief manages the called upon to provide public/group tours of the fire station and
resources of the Fire Rescue Department, performing present fire safety information to school groups and citizen
administrative duties such as budget preparation and long term organizations.
planning. The Fire Chief coordinates with other Village
departments, most often Community Development, to minimize Our volunteers are required to hold the same certifications as our
conflicts between code issues that might affect projects within the career personnel; Firefighter II and EMT or paramedic
Village. The Fire Chief may serve in any capacity up to and certification. They are also required to attend at least two monthly
including incident commander during a man-made or natural disaster. fire drills and ride a minimum of twenty-four hours per month
with our career personnel. They can be assigned any duty for which
The Fire Captain serves as training officer and liaison to other fire they are certified, and supplement,but never replace career personnel.
and EMS organizations. As such, the Captain represents the
department at various countywide association meetings. The
Captain arranges training required to maintain certification and
skills, and maintains the training records necessary to comply with
county and state laws.
FY 2013 Adopted Budget Page 124 of 283
Current Year Accomplishments and New Initiatives Council Goal:
Enhance the Spirit and Participation of our Community
During Fiscal Year 2011, the Fire Rescue Department achieved
the following new initiatives and goals for improvement: Department Goal:
Encourage and improve both resident and business
• Instituted updated Standard Operating Guidelines; involvement in Village programs and events.
• Awarded a PBC EMS non-matching grant to purchase an
automated medical inventory system; Objectives:
• Recertified all personnel in PALS (Pediatric Advanced a. Increase attendance at annual Safety Fair.
Life Support); b. Increase number of Village businesses represented at the
• Received the Residential Fire Safety Institute's Life Safety annual Safety Fair.
Award; and
• Participated in a number of Village and countywide events
including our Annual Safety Fair, Heritage Day, Performance Measures
9/11 Remembrance Ceremony and Veterans' Day Ceremony.
Performance FY 2011 FY 2012 FY 2013
Goals and Objectives Measure Actual Projected Estimated
In the coming year, the Fire Rescue Division plans to achieve the Village Businesses 6 6 7
involved in the Safety Fair
following goals and objectives:
Media advertising for the 4 4 5
Council Goal: Safety Fair
Maintain a High Quality of Life in the Village 8 minute response time
80%of the time 5.22 5.19 5.2
Department Goal:
Maintain a response time that meets or exceeds the Personnel Training Hours 3,712 3,473 3,500
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.
FY 2013 Adopted Budget Page 125 of 283
Response Time by Year Personnel Training Hours
5.22 3,800
5.21 5.22 3,700
3,712
5.2 3,600
5.19 5.2 3,500
5.18 5.19 3,400 3,473 3,500
5.17 3,300
❑FY 2011 ❑FY 2012 ❑FY 2013 0 FY 2011 ❑FY 2012 ❑FY 2013
Response Times: As depicted in the above graph, the average Personnel Training Hours: This graph depicts our current
response time is well below the eight-minute county maximum training pattern. As newer personnel expand their knowledge
limit and we anticipate a continued trend well below the county goal. base, training hours will increase as certification goals are met.
FY 2013 Adopted Budget Page 126 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Fire Rescue
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 1,692,182 $ 1,668,123 1% $ 1,590,479 $ 1,548,589 $ 1,449,793
Overtime Pay 92,800 85,000 9% 71,306 139,470 125,143
Part-time Pay - 1,784,982 - 0% - - -
Benefits:
Pension 378,035 367,985 3% 304,842 306,683 283,467
Health Insurance 226,421 215,627 5% 264,438 242,236 203,740
FICA/Medicare 136,552 134,023 2% 120,241 122,340 114,766
LTD Insurance 7,472 9,653 -23% 8,890 8,636 8,030
Life Insurance 2,088 2,592 -19% 2,565 2,547 2,484
Worker's Compensation 49,980 42,618 17% 36,322 39,023 169,488
Other - 800,548 - 0%
$ 2,585,530 $ 2,525,621 2% $ 2,399,084 $ 2,409,524 $ 2,356,910
Operating
Books,Publications&Subscriptions 950 950 0% 833 745 972
Conferences&Seminars 0 0 0% 0 0 0
Contractual Services 25,000 25,300 -1% 23,178 18,654 1,065
Gas,Oil&Lubricants 24,170 20,014 21% 22,102 19,079 12,351
Licenses&Fees 1,180 500 136% 1,620 3,406 6,564
Materials&Supplies 60,817 56,708 7% 45,716 23,462 37,621
Memberships&Dues 819 819 0% 494 694 705
Printing&Binding 600 500 20% 294 395 0
Professional Services 15,600 16,400 -5% 14,911 15,613 15,254
Rental 1,600 0 0% 0 0 0
Repairs&Maintenance 8,000 15,500 -48% 6,959 13,186 14,295
Travel&Training 16,710 15,140 10% 10,428 13,645 9,455
Uniforms 11,500 13,000 -12% 10,565 10,354 17,908
Utilities 775 1,000 -23% 737 1,006 1,332
Volunteer Firefighter Drill Pay 10,800 10,800 0% 8,475 11,800 11,215
Other Operating Costs 0 0 0% 65 0 692
178,521 176,631 1% 146,378 132,039 129,430
Capital
Automotive 0 0 0% 0 0 184,900
Audio,Visual,&Comm.Sys 0 0 0% 0 0 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 0 0
Machinery&Equipment 0 0 0% 0 0 38,207
0 0 0% 0 0 223,107
Total Expenses $ 2,764,051 $ 2,702,252 2% $ 2,545,461 $ 2,541,563 $ 2,709,447
FY 2013 Adopted Budget Page 127 of 283
General Services-Public Safety
Mission Statement
This Division of Public Safety is for the expressed purpose of
accounting for expenditures related to the Public Safety Building that
cannot be directly associated with or easily identified to Law
Enforcement 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.
FY 2013 Adopted Budget Page 128 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
General Services-Public Safety
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Operating
Materials& Supplies 0 0 0% 0 10,829 259
Postage 1,300 1,800 -28% 1,120 1,148 1,151
Rental 0 9,750 -100% 10,163 10,528 10,787
Repairs&Maintenance 8,550 3,493 145% 9,915 0 0
Utilities 92,469 115,846 -20% 93,792 98,424 115,174
Other Operating Costs 80 80 0% 76 0 56
102,399 130,969 -22% 115,066 120,930 127,427
Capital
Audio,Visual,&Comm. Sys 0 0 0% 0 0 5,992
Computer Hardware& Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 0 5,840
Machinery&Equipment 0 61,500 -100% 0 0 0
0 61,500 -100% 0 0 11,832
Total Expenses S 102,399 S 192,469 -47% S 115,066 S 120,930 S 139,259
FY 2013 Adopted Budget Page 129 of 283
Public Works
Director of Public Works 1 FT
Superintendent of Public Works 1 FT Accounting Clerk 1 FT
Facility and Vehicle Division
Sanitation Division Streets &Grounds Division
Supervisor 1 FT Supervisor 1 FT
Trades Mechanic III 1 FT Sanitation Driver/Operator 6 FT Equipment Operator II 2 FT
Trades Mechanic II 3 FT Irrigation Tech II 1 FT
Mechanic 3 FT Sanitation Collector 12 FT Irrigation Tech 1 1 FT
Grounds Maintenance Worker 3 FT
Summary: Change:
FT= 37
PT= 0
FY 2013 Adopted Budget Page 130 of 283
Public Works
Mission Statement The Superintendent of Public Works is responsible for assisting
the Director with the oversight of the Public Works Department,
To provide the highest quality of service to our citizens and focusing specifically on the Facility& Vehicle Maintenance Division.
businesses by maintaining Village facilities, grounds and This Division is comprised of one (1) Trades Mechanic III,
roadways with the most effective and cost efficient methods and three (3) Trades Mechanic II's and three (3)Mechanics.
by looking after the needs and safety of the community.
The Division's Trades Mechanics are responsible for the repair,
Service Level Narrative maintenance, and overall appearance of Village buildings and
facilities including Village Hall, Public Safety, the Library, the
Public Works is comprised of four divisions: Public Works Community Center, Anchorage Park and Marina, Osborne Park,
Administration; Facility & Vehicle Maintenance; Sanitation; and Lakeside Park, Public Works, the Tennis facility, the Country
Street/Grounds Maintenance. It is the responsibility of each of Club clubhouse, and all Village-owned street lights. The Facility
these divisions to facilitate maintenance of the Village Maintenance staff constructs and assembles furniture, completes
infrastructure while maintaining a focus on the needs, concerns minor office remodeling, monitors building operations, performs
and safety of the residents. preventive maintenance and makes repairs to HVAC equipment,
electrical, lighting, plumbing, and street lights. Facility staff is
The Public Works Administration is comprised of the Director of also responsible for the appearance (painting and repair) of all
Public Works, one (1) full-time Superintendent of Public Works, Village buildings and assists in the repair of irrigation pump motors.
and one (1) full-time Accounting Clerk. The Director of Public
Works oversees and supervises all areas of the Public Works The Facilities Division also provides general maintenance for the
Department, provides professional managerial oversight to the Golf Pro Shop, Restaurant/Lounge and Country Club Administrative
department and assistance to the Village Administration and the offices. These labor charges are then submitted to the Country Club
public. The Director is responsible for staffing, scheduling, Administration for payment to the Village General Fund. No tax
budgetary controls, and maintaining appropriate customer service dollars are utilized for facilities at the North Palm Beach Country Club
levels in the department while overseeing the workflow of the that fall within the Enterprise Fund.
staff. The Director also enforces Village and departmental Major Facility Maintenance priorities include:
policies and guidelines to ensure adequate safety procedures are
followed and that the Public Works staff is operating as efficiently • Continuing to upgrade HVAC systems, replacing older
and productively as possible. systems to take advantage of newer energy saving models
and reducing the impacts of equipment failure;
The Accounting Clerk assists the Director with the day-to-day • Developing a street lighting enhancement plan for neighborhood
operations of the department including processing payroll and areas without or with limited nighttime lighting. Lighting
invoices, correspondence with contractors and consultants, and themes, style, color and materials would enhance safety and
answering inquiries from the public. improve the Village's identity;
FY 2013 Adopted Budget Page 131 of 283
• Investigate energy saving equipment and devices to reduce Sanitation continues to be impacted by substantial rises in fuel
electrical consumption throughout the village; costs, vehicle maintenance costs, personnel injuries, and the cost
• Research alternatives to existing signage that will enhance of capital equipment. In the coming years, the Administration
communications with village residents; and will be tasked with providing an alternate way of collecting
• Continuing the program for painting, landscaping and lighting household garbage and waste throughout the Village. This is
facilities to maintain a high quality of appearance. partly in response to the fact that the jitneys (which have become
so much a part of everyday life in the Village) are no longer being
The Division's Fleet Maintenance staff maintains and repairs manufactured; parts are becoming more difficult to find. The
vehicles and equipment utilized by the Public Safety, Community move to alternate means of collection will be done with an
Development, Public Works, and Parks & Recreation Departments understanding that the residents still request side door service.
to ensure that all Village-owned vehicles are maintained at or above This will require the distribution of wheeled containers that
levels recommended by manufacturers. remain at the side of the house. On scheduled collection days, the
container will be taken to the street, connected to our truck,
The Village fleet/equipment consists of 98 licensed vehicles and dumped and then wheeled back up to the side of the house by
numerous pieces of off-road and small equipment (i.e. chain saws, Sanitation staff. Several of the Village's current packer trucks
generators, grinders, pumps, etc.). Another aspect of the division is have already been retrofitted to accommodate the new
the renovation of the three wheel carts that are utilized for the wheeled containers.
collection of garbage in the Village. Fleet provides fabrication and
welding for the various departments. This division also maintains During this coming Fiscal Year the Department will seek to
various carts used in the driving range operations at the Country Club. purchase one tandem-axle rear-loading packer truck to replace the
Those labor charges are then reimbursed by the Country Club. remaining single axle truck in the fleet. Tandem-axle trucks
reduce the number of trips to the landfill which improves staff
Major Fleet Maintenance renovation priorities for the proposed productivity and lower fuel costs. It also has reduced the number
budget include: of overweight tickets, which was prevalent with the single axle.
• Oversight of vehicle purchases to ensure equipment is
compatible with its intended use. The Sanitation Division recognizes the rising costs and impact to
customer service created by workers' compensation claims. In an
effort to positively affect these areas, the Sanitation Division will
The Sanitation Division currently consists of one (1) Supervisor, continue to discuss, train and promote safety practices and to hold
six (6) Sanitation Driver/Operators, and twelve (12) Sanitation safety programs for staff throughout the year.
Collectors. The Division provides backdoor garbage collection
3-times a week, curbside vegetation and bulk trash items 2-times a
week, and curbside recycling once a week. The Village's Monday
through Friday, 5-days-a-week sanitation service is a unique and
costly level of service when compared to surrounding municipalities.
FY 2013 Adopted Budget Page 132 of 283
The Street Maintenance Division is comprised of one (1) Supervisor, The Street Maintenance Division construction and major renovation
two (2) Equipment Operator II's, three (3) Street/Grounds priorities for this year's budget include:
Maintenance Workers, one (1) Irrigation Tech II, and one (1) . Sidewalk replacement due to the impacts, deterioration and
Irrigation Tech I. damage of Village sidewalks by tree roots, the Division has
budgeted funds for outside repair work as needed. This has
The Street Maintenance Division is responsible for the proved to be a very cost effective process. The contractor
maintenance and repair of the infrastructure throughout the has significantly more resources at his disposal, which allow
Village. Work includes preparation of streets for the Village's him to affect a much larger area in a shorter amount of time
annual overlay program; patching potholes; repair and replacement than could ever be accomplished by the Public Works staff
of sidewalks; repair or replacement of traffic signs; addressing line • Drainage pipe repairs — during the annual NPDES
of sight issues at all intersections within Village limits, maintenance inspections, which look at outfalls and catch basins that are
of the Village storm drainage system; and administration of integral to the storm water runoff, special attention is paid to
NPDES permitting, inspections and reporting requirements. the condition and integrity of this complex system.
This Division oversees the work of the landscape contractor who Current Year Accomplishments and New Initiatives
is responsible for all landscape maintenance of Village properties,
including the various parks. This Division also installs new During Fiscal Year 2011/2012, the Public Works Department
vegetation as part of the Village's revitalization program. Further achieved the following new initiatives and goals for improvement:
responsibilities include the replacement of landscape material that
is damaged as the result of automobile accidents or vandalism. • Repaired pipe joint of storm drain system located at
921 Dogwood Road;
During the coming year, Street Maintenance Division plans to: • Repaired pipe joint in the 54 inch outfall pipe located
• Develop a median revitalization plan to provide for visually behind the residence at 937 Laurel Road;
attractive landscaping while reducing water consumption; • Replaced a/c chiller at the Public Safety facility;
• Continue with the very successful outsourcing of maintenance • Replaced a/c chiller at the Village Hall facility;
of all Village parks and landscape areas; and • Installed an 8' pre-cast wall around the Public Works
• Be proactive in its approach to the guidelines of the NPDES, property; and
which emphasizes monitoring of the Village's storm water • Repaired various sections of damaged sidewalk
system and to be vigilant for illicit spills and discharges. throughout the village totaling 3,855 lineal feet.
FY 2013 Adopted Budget Page 133 of 283
Goals and Objectives Council Goal:
In addition to the "New Initiatives," in the coming year, the Public Improve the Overall Appearance of the Village
Works Department plans to achieve the following goals and objectives: Department Goal:
Council Goal: Increase lineal footage of sidewalk repairs.
Protect the Financial Integrity of the Village in a Difficult Objectives:
Economic Environment a. Prepare priority list based on daily observation and reporting
by residents and other entities.
Department Goal: b. Continued education of residents through informative articles
Reduction of workers' compensation cases. in the Village Newsletter to ensure that they understand who
Objectives: and where they need to report safety concerns such as raised
a. Specific training of staff. areas or incidents that have occurred with themselves or neighbors.
b. Monitoring of employee work areas. Department Goal:
c. In-depth study of employees' habits and tendencies. Improve the appearance of medians and Village grounds.
d. Conduct case studies of accidents to initiate preventative measures.
Objectives:
Department Goal: a. Replacement of dead or damaged vegetation.
Reduction of Solid Waste Disposal Fees. b. Develop planting scheme.
Objectives: c. Work with landscape contractor to ensure adherence to contract.
a. Continued education of residents and staff on keeping items performance Measures
separated for collection, particularly trash and vegetation.
b. Continued education and encouragement of recycling to Performance FY 2011 FY 2012 FY 2013
reduce disposal fees. Measure Actual Estimated Projected
c. Effective scheduling of personnel and equipment to specific tasks. worker Comp cases 5 2 2
d. Observation of Village activity.
e. Adhering to collection schedule. Fuel consumption 35,224 33,171 33,000
f Enforce the village's vegetative debris ordinance Sidewalk repair(lineal feet) 3,855 320 1,000
Department Goal: Number of illicit discharges(NPDES) 3 4 2
Reduction of fuel consumption.
Number of missed garbage complaints 70 68 66
Objectives:
Garbage/trash(tons) 6,720 6,541 6,400
a. Perform regular maintenance of vehicles to ensure
performance at the optimum levels. Recycled paper(tons) 820 854 871
b. Effective scheduling of projects to team up departments to
Recycled glass/plastic(tons) 488 522 540
reduce travel.
FY 2013 Adopted Budget Page 134 of 283
Workers' Compensation Cases Illicit Discharges
5 5
4 4
3 3
2 2
1 1
0 0 1Z
FY 2011 FY 2012 FY 2013 FY 2011 FY 2012 FY 2013
Actual Projected Estimated Actual Projected Estimated
Workers' Compensation Cases: These cases are related to injuries Illicit Discharges: Public Works monitors all catch basins, outfalls,
sustained in the work place. Thorough investigation into each and waterways in the corporate limits of the Village. A concerted
incident provides valuable information that can be utilized in effort is put forth to maintain clean water standards throughout the
preventative measures in the future. Village's vast storm water collection points and canal systems.
Fuel Consumption Sidewalk Repairs
(Gallons)
36,000 4,000
35,000
3,000
34,000
2,000
33,000
32,000 1,000
31,000 0
FY 2011 FY 2012 FY 2013 FY 2011 FY 2012 FY 2013
Actual Projected Estimated Actual Projected Estimated
❑
35,224 33,171 33,000
N: 3,855 320 1,000
Fuel Consumption: This is the amount of fuel consumed by the Sidewalk Repairs: Throughout the year, staff surveys sidewalks
38 vehicles and assorted pieces of machinery and equipment assigned Village-wide and prepares a list of pending repairs. Information
to the Public Works Department. Great emphasis is placed on submitted by the residents is also included in these estimates. As safety
scheduling projects and grouping employees to minimize trips, concerns arise, those items are addressed immediately.
thereby cutting fuel consumption.
FY 2013 Adopted Budget Page 135 of 283
Refuse Collected Missed Garbage Complaints
6,800 80
6,700
60
6,600
6,500 40
6,400
20
15,300 —
6,200 F.2011 FY 2012 FY 2013 0 FY 2011 FY 2012 FY 2013
Actual Projected Estimated Actual Projected Estimated
■ 6,720 6,541 6,400 ■ 70 68 66
Refuse Collected: The number of tons of garbage and trash that are Missed Garbage Complaints: These are calls received indicating
collected on an annual basis. The trend indicating less refuse being that garbage was not collected at a residence or business. Several
collected can be directly linked to both current economic environment factors are considered in response to the complaints, such as time
and individuals actively participating in recycling programs. of call in relation to the schedule of the crews, location of container
and obstructions. All complaints are resolved within 24 hours.
Paper&Cardboard Recycling Glass& Plastic Recycling
880 540
860 520
840
500
820
4
800 80
780 FY 2011 FY 2012 FY 2013 460 FY 2011 FY 2012 FY 2013
Actual Projected Estimated Actual Projected Estimated
❑ 820 854 871 ■ 488 522 540
Paper and Cardboard Recycling: Indicators support that more Glass/Plastic Recycling: Indicators support that more individuals
individuals are making a conscientious effort to help to reduce the are making a conscientious effort to help to reduce the amount of
amount of refuse that eventually ends up at the landfill. refuse that eventually ends up at the landfill.
FY 2013 Adopted Budget Page 136 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Public Works(combined)
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 1,656,676 $ 1,668,438 -1% $ 1,635,687 $ 1,602,353 $ 1,551,692
Overtime Pay 16,000 16,750 -4% 7,995 19,442 11,783
Part-time Pay - 1,672,676 - 0% - - -
Benefits:
Pension 345,823 348,017 -1% 319,069 381,249 379,608
Health Insurance 403,673 384,511 5% 385,764 380,505 334,403
FICA/Medicare 127,963 128,778 -1% 115,275 113,189 110,422
LTD Insurance 7,413 9,777 -24% 9,468 9,183 8,999
Life Insurance 3,219 3,996 -19% 3,996 3,950 4,073
Worker's Compensation 87,258 76,176 15% 74,376 85,616 253,044
Other - 975,349 - 0% (345) 28,580 12,910
$ 2,648,025 $ 2,636,443 0% $2,551,284 $2,624,068 $2,666,932
Operating
Advertising 1,400 1,400 0% 1,103 1,155 1,156
Contractual Services 621,800 645,200 -4% 577,465 573,479 176,846
Employee Relations 100 100 0% - - -
Equipment Rental 3,600 3,600 0% 1,038 6,897 676
Gas,Oil&Lubricants 122,150 114,998 6% 118,484 94,988 90,213
Licenses&Fees 650 600 8% 3,011 1,131 679
Materials&Supplies 264,650 239,400 11% 446,147 223,600 201,667
Memberships&Dues 400 400 0% 15 450 255
NPEDS Permitting 15,000 15,000 0% 10,965 10,643 16,528
Postage 250 250 0% 365 239 225
Printing&Binding 125 200 -38% 26 178 464
Professional Services 1,200 2,000 -40% 2,847 93 2,591
Repairs&Maintenance 192,200 131,700 46% 113,996 120,390 58,556
Solid Waste Disposal 79,524 78,455 1% 43,165 45,815 50,198
Uniforms 12,230 13,630 -10% 12,877 12,716 11,854
Utilities 169,846 162,169 5% 161,756 166,577 152,296
Other Operating Costs 700 0 0% 100 4,616 1,422
1,485,825 1,409,102 5% 1,493,358 1,262,966 765,625
Capital
Automotive 0 0 0% 0 19,804 0
Capital 0 0 0% 0 2,640 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 345,116 555,767
Machinery&Equipment 0 26,000 -100% 0 3,111 30,220
0 26,000 -100% 0 370,671 585,987
Total Expenses $ 4,133,850 $ 4,071,545 2% $4,044,642 $4,257,705 $4,018,543
FY 2013 Adopted Budget Page 137 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Public Works Administration
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 231,535 $ 230,038 1% S 228,635 S 222,456 S 209,956
Overtime Pay - - 0% - - -
Part-time Pay - 231,535 - 0% - - -
Benefits:
Pension 46,158 45,358 2% 42,176 49,819 50,450
Health Insurance 29,771 28,340 5% 27,810 26,555 22,639
FICA/Medicare 17,713 17,587 1% 16,190 15,493 14,984
LTD Insurance 1,021 1,329 -23% 1,305 1,274 1,205
Life Insurance 261 324 -19% 324 324 324
Worker's Compensation 1,915 1,662 15% 1,729 1,950 14,988
Other - 96,839 - 0% - -
$ 328,374 $ 324,638 1% $ 318,170 $ 317,871 $ 314,546
Operating
Contractual Services 6,800 7,200 -6% 6,413 6,332 6,557
Employee Relations 100 100 0% 0 0 0
Gas,Oil&Lubricants 0 0 0% 0 30 365
Licenses&Fees 0 0 0% 2,798 906 500
Materials&Supplies 1,700 2,000 -15% 1,214 1,724 1,817
Memberships&Dues 400 400 0% 15 450 255
Postage 250 250 0% 365 239 225
Printing&Binding 125 200 -38% 26 178 464
Repairs&Maintenance 0 0 0% 0 52 469
Uniforms 300 300 0% 281 491 101
Utilities 23,540 24,261 -3% 23,967 15,549 15,718
Other Operating Costs 0 0 0% (0) (0) 217
33,215 34,711 4% 35,079 25,951 26,686
Capital
Automotive 0 0 0% - - -
Computer Hardware&Software 0 0 0%
Construction&Major Renovation 0 0 0%
Machinery&Equipment 0 0 0% - - -
0 0 0% 0 0 0
Total Expenses $ 361,589 $ 359,349 1% $ 353,248 $ 343,822 $ 341,232
FY 2013 Adopted Budget Page 138 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Facility Services
Original Fiscal %Increase/
Year 2012 (Decrease)over Actual Actual Actual
Fiscal Year 2012-2013 Budget 2012 Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 196,139 $ 189,737 3% $ 187,883 $ 180,686 $ 258,873
Overtime Pay 1,500 1,500 0% 1,166 1,489 2,472
Part-time Pay - 197,639 - 0% - - -
Benefits:
Pension 42,131 40,266 5% 39,637 45,148 59,610
Health Insurance 41,123 39,165 5% 37,915 40,413 56,446
FICA/Medicare 15,120 14,615 3% 12,993 12,275 18,097
LTD Insurance 881 1,116 -21% 1,079 1,038 1,464
Life Insurance 348 432 -19% 432 413 729
Worker's Compensation 5,660 4,757 19% 4,455 5,710 26,652
Other - 105,263 - 0% - 12,964 -
$ 302,902 $ 291,588 4% S 285,560 S 300,137 S 424,343
Operating
Contractual Services 175,000 200,000 -13% 148,859 153,327 46,426
Equipment Rental 1,600 1,600 0% 969 6,593 676
Gas,Oil&Lubricants 10,150 9,100 12% 10,268 8,796 8,355
Licenses&Fees 150 200 -25% 75 75 75
Materials&Supplies 36,900 39,500 -7% 29,482 43,093 41,203
Repairs&Maintenance 59,000 59,600 -1% 46,526 56,006 42,406
Solid Waste Disposal 29,524 28,455 4% 25,868 25,044 23,416
Uniforms 1,200 1,200 0% 959 1,319 1,711
Other Operating Costs 700 0 0% (0) 196 314
314,224 339,655 -7% 263,004 294,449 164,583
Capital
Automotive 0 0 0% 0 19,804 0
Capital 0 0 0% 0 2,640 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 0 0
Machinery&Equipment 0 0 0% 0 3,111 27,149
0 0 0% 0 25,555 27,149
Total Expenses $ 617,126 $ 631,243 -2% S 548,564 S 620,140 S 616,076
FY 2013 Adopted Budget Page 139 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Vehicle Maintenance
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 136,697 $ 130,511 5% $ 126,042 $ 121,565 $ 115,234
Overtime Pay 1,500 1,500 0% 491 652 1,308
Part-time Pay - 138,197 - 0% - - -
Benefits:
Pension 29,606 27,966 6% 27,316 30,659 31,861
Health Insurance 17,960 17,096 5% 16,717 17,038 14,732
FICA/Medicare 10,573 10,088 5% 9,072 8,712 8,323
LTD Insurance 614 768 -20% 738 699 675
Life Insurance 261 324 -19% 324 324 324
Worker's Compensation 2,893 2,400 21% 2,364 2,627 8,196
Other - 61,907 - 0% - - -
$ 200,104 $ 190,653 5% $ 183,064 $ 182,276 $ 180,654
Operating
Contractual Services 5,000 3,000 67% 1,778 2,144 2,953
Gas,Oil&Lubricants 3,500 2,795 25% 3,117 3,117 3,090
Licenses&Fees 500 400 25% 138 150 104
Materials&Supplies 167,750 142,800 17% 136,710 124,242 110,178
Repairs&Maintenance 58,200 48,000 21% 30,968 27,424 108
Uniforms 1,130 1,130 0% 954 919 1,064
Utilities 200 200 0% 0 9,942 9,835
Other Operating Costs 0 0 0% (0) (0) 0
236,280 198,325 19% 173,666 167,938 127,332
Capital
Automotive 0 0 0% 0 0 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 0 34,095
Machinery&Equipment 0 0 0% 0 0 0
0 0 0% 0 0 34,095
Total Expenses $ 436,384 $ 388,978 12% $ 356,730 $ 350,213 $ 342,081
FY 2013 Adopted Budget Page 140 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Sanitation
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 777,367 $ 780,406 0% $ 765,335 $ 750,025 $ 719,220
Overtime Pay 10,000 10,750 -7% 5,235 15,230 6,508
Part-time Pay - 787,367 - 0% - - -
Benefits:
Pension 163,732 163,782 0% 146,414 180,597 175,469
Health Insurance 232,055 221,068 5% 216,062 215,022 189,049
FICA/Medicare 60,234 60,451 0% 53,600 53,318 51,234
LTD Insurance 3,491 4,589 -24% 4,436 4,343 4,210
Life Insurance 1,653 2,052 -19% 2,052 2,061 2,057
Worker's Compensation 61,029 53,260 15% 51,771 59,278 174,060
Other - 522,194 - 0% (275) 4,483 12,910
$ 1,309,561 $ 1,296,358 1% S 1,244,630 S 1,284,358 S 1,334,716
Operating
Advertising 1,400 1,400 0% 1,103 1,155 1,156
Contractual Services 0 0 0% 5,266 0 0
Gas,Oil&Lubricants 87,500 81,250 8% 83,626 66,632 66,200
Materials&Supplies 14,600 14,100 4% 12,131 13,228 13,472
Repairs&Maintenance 0 0 0% 0 0 7,577
Solid Waste Disposal 50,000 50,000 0% 17,297 20,771 26,782
Uniforms 7,000 8,400 -17% 8,505 7,374 6,703
Other Operating Costs 0 0 0% 100 4,170 270
160,500 155,150 3% 128,029 113,330 122,160
Capital
Automotive 0 0 0% 0 0 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 0 0
Machinery&Equipment 0 26,000 -100% 0 0 0
0 26,000 -100% 0 0 0
Total Expenses $ 1,470,061 $ 1,477,508 -1% S 1,372,658 S 1,397,688 S 1,456,876
FY 2013 Adopted Budget Page 141 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Streets & Grounds
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 314,938 $ 337,746 -7% $ 327,792 $ 327,620 $ 248,409
Overtime Pay 3,000 3,000 0% 1,103 2,071 1,495
Part-time Pay - 317,938 - 0% - - -
Benefits:
Pension 64,196 70,645 -9% 63,526 75,027 62,216
Health Insurance 82,764 78,842 5% 87,260 81,477 51,536
FICA/Medicare 24,323 26,037 -7% 23,420 23,390 17,784
LTD Insurance 1,406 1,975 -29% 1,910 1,830 1,445
Life Insurance 696 864 -19% 864 828 639
Worker's Compensation 15,761 14,097 12% 14,056 16,051 29,148
Other - 189,146 - 0% (70) 11,133
$ 507,084 $ 533,206 -5% $ 519,861 $ 539,426 $ 412,672
Operating
Contractual Services 435,000 435,000 0% 415,148 411,676 120,910
Equipment Rental 2,000 2,000 0% 69 305 0
Gas,Oil&Lubricants 21,000 21,853 4% 21,473 16,412 12,203
Materials&Supplies 43,700 41,000 7% 266,609 41,313 34,997
NPEDS Permitting 15,000 15,000 0% 10,965 10,643 16,528
Professional Services 1,200 2,000 -40% 2,847 93 2,591
Repairs&Maintenance 75,000 24,100 211% 36,503 36,907 7,995
Uniforms 2,600 2,600 0% 2,178 2,613 2,275
Utilities 146,106 137,708 6% 137,788 141,086 126,744
Other Operating Costs 0 0 0% (0) 250 621
741,606 681,261 9% 893,580 661,299 324,864
Capital
Automotive 0 0 0% 0 0 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 345,116 521,672
Machinery&Equipment 0 0 0% 0 0 3,071
0 0 0% 0 345,116 524,743
Total Expenses $ 1,248,690 $ 1,214,467 3% $ 1,413,441 $ 1,545,841 $ 1,262,278
FY 2013 Adopted Budget Page 142 of 283
Community Development
Director of Community Development 1 FT
Planner 1 FT Building Official 1 FT Code Compliance Officer 1 FT 1 PT
Building Const. Inspector II 2 FT
Permit& Licensing Tech 2 FT Building Const. Inspector 1 1 PT
Summary: Change:
FT=8
PT=2
FY 2013 Adopted Budget Page 143 of 283
Community Development
Mission Statement The Building Division consists of one (1) full-time Building
Official, one (1) part-time Building Construction Inspector I, two
To provide the highest level of customer service to our residents (2) full-time Building Construction Inspector II's and two (2) full-
and to work in partnership to promote our local businesses for a time Permit & Licensing Technician positions. The Building
more sustainable community. Official is responsible for overseeing the day-to-day operations of
the Building Division, including: plan review, providing technical
Service Levels Narratives support to the contractors and homeowners, insuring projects
comply with federal and state regulations, and maintaining
The Community Development Department is a full-service budgetary controls. The Building Inspectors are responsible for
department responsible for planning and zoning, building and code conducting daily inspections pertaining to the permitted projects
compliance. The Department's responsibilities primarily relate to: within the Village. The Inspectors also work closely with contractors
enforcing State and local regulations; issuing building permits; and homeowners to provide guidance to complete projects in a
business tax receipts and registrations; and maintaining the timely and professional manner. The Permit & Licensing
community's overall appearance. Technicians are responsible for processing and issuing building
permits, scheduling inspections, scanning and maintaining lot files,
The Community Development Administration consists of the and issuing business tax receipts and registrations. This includes
Director of Community Development, one (1) full-time Planner preparing the necessary financial reports and daily deposits.
and (1) full-time Building Official. The Director oversees and
supervises all areas of the Community Development Department. The Code Compliance Division consists of one (1) full-time and
This includes providing oversight, guidance to the staff, project one (1) part-time Code Compliance Officer position. The Code
management, budgetary controls, and maintaining customer Compliance Officers work in partnership with the residents and
service levels to the Village Administration and the public. The local businesses by seeking and developing voluntary compliance
Director also enforces the Village's Comprehensive Plan to ensure instead of relying solely on enforcement through punitive measures.
proper growth and redevelopment within the Village to maintain This includes educating the public about the importance of obtaining
the "small town feeling." proper permits and hiring licensed contractors for all home and
business improvements. The Code Compliance Officers are
The Planner is responsible for handling all new development and responsible for case preparation, evidence gathering, and presentation
redevelopment, future annexations, site plan approvals, re-zoning, of violation cases before the Code Enforcement Special
comprehensive plan amendments, zoning compliance, and any Magistrate. Administrative duties include written correspondence,
other State or local required amendments. This includes providing property ownership and code research, and tracking compliance
support to the Village Council, Planning Commission, Zoning through ongoing data management and reporting.
Board of Adjustment, Construction Board of Adjustment and
Appeals, and serving as a liaison to the Business Advisory Board.
FY 2013 Adopted Budget Page 144 of 283
Current Year Accomplishments and New Initiatives Objectives:
a. Continue to enhance and streamline the process for permitting
During Fiscal Year 2012, the Community Development Department and commercial projects.
accomplished a significant amount of special projects including: b. Provide inspection-scheduling flexibility for contractors and
homeowners to expedite projects on time.
• Established guidelines for undeveloped and formerly developed c. Establish an electronic submittal for commercial projects.
properties within residential and commercial districts; d. Reduce bulk record storage and turn around time for record requests.
• Implemented standards for portable storage containers and e. Update inspection checklists for accuracy and consistency.
roll-off construction dumpsters for commercial and
residential areas; Council Goal:
• Implemented new Community Development software Protect the financial integrity of the Village in a difficult
including a module for permits and business tax receipts; economic environment
• Implemented a new building fee schedule in compliance
with Florida Statutes; Department Goal:
• Amended Chapter 6 of the Code of Ordinances in Work with the business community to encourage economic
compliance with Florida Statutes and reinstated the redevelopment.
Construction Board of Adjustment and Appeals;
• Changed the configuration of the Building Division offices Objectives:
to expedite the permitting process and facilitate customer a. Continue to promote the local business community by
service; and partnership with local government agencies.
• Established guidelines to regulate placement of mechanical b. Continue to promote the local business community by
equipment within the R-1 and R-2 zoning districts. establishing a permanent Business Advisory Board, collaborating
with other local governmental agencies, and seeking grant-
Goals and Objectives funding opportunities.
c. Establish special event guidelines to promote local businesses.
In the coming year, the Community Development Department d. Create a visionary plan for the Village's future annexation area
plans to achieve the following goals and objectives: along Ellison Wilson Road.
e. Create a new light industrial zoning code with potential
Council Goal: bioscience research within the Village's Future Annexation
Enhance the spirit and participation of our community area along Old Dixie Highway and Richard Road.
f Review zoning codes and make recommendations to Village
Department Goal: Council for ordinance changes.
Enhance the quality of life by increasing customer service g. Conduct a comprehensive sign code study and make
during the permitting and inspection process. recommendations to Village Council for ordinance changes to
enhance our business community.
FY 2013 Adopted Budget Page 145 of 283
Council Goal:
Improve the overall appearance of the Village Code Compliance
Pro-active v. Reactive
Department Goal:
To affirm and uphold the community aesthetic standards 23%
through consistent application of the Village Code in
cooperation with residents and businesses alike.
Objectives:
a. Continue to be pro-active in obtaining voluntary code
compliance prior to issuing written violations. fD
b. Maintain the Village's property values and general appearance. 77%
c. Decrease the number of code enforcement cases brought before ❑495 Pro-active (Observation and Education)
the Special Magistrate through education and alternative methods. ❑ 151 Reactive (Complaint driven investigations)
d. Continue pro-active investigation of potential vacant and/or
abandoned properties.
675 Total Code Compliance Cases
Performance Measures Voluntary Compliance v. Magistrate
591
Performance FY 2011 FY 2012 FY 2013
Measures Actual Projected Estimated
600
Increase number of Inspections 5,385 6,000 6,240 500
Increase number of building 1,625 1,779 1,815 400 84
permits issued 300
Increase number of new 200
businesses 91 108 120 100
Increase number of business 0
1 1 2 Cases Cases
forums Voluntarily Scheduled for
Number of Code Enforcement Resolved Magistrate
Special Magistrate Cases 84 54 50
Increase voluntary Code N/A N/A 100 Code Compliance Cases: The Code Officers collaborate with
compliance 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.
FY 2013 Adopted Budget Page 146 of 283
Building Permits: Historically more building permits are issued Number of Inspections: The total number of building permits
during the second-half of the fiscal year. Building permits, issued has been slowly increasing due to the steadily rising demand
inspections, and revenues are all anticipated to increase in for residential and commercial redevelopment and is projected to
Fiscal Year 2013 based on new multi-family community and increase again next year. The number of inspections required varies,
commercial redevelopment. depending on the complexity of the construction project.
Building Permits Issued Number of Inspections
2000
1500 FY 2013 6,240
Estimated
1000
FY 2012 6,000
500 Projected
0 FY 2011 5,385
1st half 2nd half Total Actual
•FY 2009 605 917 1522
FY 2010 5,498
•FY 2010 757 987 1744
Actu a I
❑FY 2011 754 871 1625
❑FY 2012 852 937 1789 4500 5000 5500 6000 6500
Building Permit Revenues
600,000.00
500,000.00
400,000.00
300,000.00
200,000.00
100,000.00
0.00
FY 2009 FY 2010 FY 2011 FY 2012
■1 st half ■2nd half ❑Total
FY 2013 Adopted Budget Page 147 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Community Development(combined)
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 509,460 $ 497,303 2% $ 483,001 $ 470,794 $ 436,775
Overtime Pay - - 0% - - -
Part-time Pay 58,957 568,417 54,276 9% 31,350 31,067 36,966
Benefits: 0%
Pension 97,900 94,738 3% 79,492 88,457 87,698
Health Insurance 103,715 98,805 5% 96,380 97,206 78,714
FICA/Medicare 43,485 42,163 3% 36,640 35,806 34,050
LTD Insurance 2,277 2,904 -22% 2,798 2,713 2,514
Life Insurance 696 864 -19% 864 864 837
Worker's Compensation 6,558 5,530 19% 5,828 6,037 43,188
Other - 254,631 - 0% 443 8,525 10,725
S 823,048 S 796,583 3% $ 736,796 $ 741,469 $ 731,466
Operating
Advertising 2,000 3,500 -43% 5,007 3,329 2,020
Books,Publications&Subscriptions 620 1,672 -63% 570 808 666
Charge Card Fees 2,000 0 0% - - -
Comp Plan Amendments 1,500 3,000 -50% 3,000 2,500 9,000
Conferences&Seminars 600 400 50% 300 360 50
Contractual Services 18,700 11,145 68% 4,842 3,960 14,677
Developer Fees 0 0 0% - - -
Engineering Fees 0 0 0% 0 0 0
Gas,Oil&Lubricants 8,700 6,851 27% 7,539 6,984 6,323
Materials&Supplies 2,800 2,500 12% 10,737 2,575 1,847
Memberships&Dues 1,847 992 86% 1,070 985 832
Postage 1,500 0 0% 0 0 0
Printing&Binding 800 600 33% 609 424 303
Professional Fees 10,000 5,000 100% 7,318 5,985 9,025
Repairs&Maintenance 0 0 0% 2,089 84 1,167
Small Business Grant 0 0 0% 5,000 0 0
Travel&Training 3,305 2,650 25% 2,711 875 1,442
Uniforms 1,400 1,100 27% 815 752 458
Utilities 1,420 1,620 -12% 1,423 2,581 4,405
Other Operating Costs 500 0 0% 1,110 450 804
57,692 41,030 41% 54,141 32,652 53,020
Capital
Automotive 0 0 0% 0 0 0
Computer Hardware&Software 0 0 0% 8,323 0 0
Construction&Major Renovation 0 0 0% 0 0 0
Machinery&Equipment 0 0 0% 0 0 0
0 0 0% 8,323 0 0
Total Expenses S 880,740 S 837,613 5% $ 799,260 $ 774,121 $ 784,487
FY 2013 Adopted Budget Page 148 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Community Planning
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 148,149 $ 142,018 4% $ 137,219 132,470 126,052
Overtime Pay - - 0% - - -
Part-time Pay - 148,149 - 0% - - -
Benefits:
Pension 26,800 25,554 5% 19,208 25,940 25,930
Health Insurance 34,027 32,438 5% 31,735 31,606 27,159
FICA/Medicare 11,334 10,857 4% 9,766 9,374 8,966
LTD Insurance 665 835 -20% 804 773 738
Life Insurance 174 216 -19% 216 216 216
Worker's Compensation 256 213 20% 217 252 768
Other - 73,256 - 0% - - -
$ 221,405 $ 212,131 4% $ 199,165 $ 200,630 $ 189,829
Operating
Advertising 2,000 3,500 -43% 5,007 3,329 1,567
Books,Publications&Subscriptions 0 0 0% 0 0 0
Comp Plan Amendments 1,500 3,000 -50% 3,000 2,500 9,000
Conferences&Seminars 200 0 0% 0 0 50
Contractual Services 5,500 2,900 90% 2,929 978 2,263
Developer Fees 0 0 0% 0 0 0
Engineering Fees 0 0 0% 0 0 0
Gas,Oil&Lubricants 3,100 2,236 39% 2,552 2,222 1,885
Materials&Supplies 500 400 25% 6,685 360 305
Memberships&Dues 550 550 0% 501 532 492
Printing&Binding 300 200 50% 123 93 71
Professional Services 10,000 5,000 100% 7,318 5,985 9,025
Repairs&Maintenance 0 0 0% 0 0 770
Small Business Grant 0 0 0% 5,000 0 0
Travel&Training 0 0 0% 0 0 6
Utilities 720 720 0% 1,023 1,144 1,446
Other Operating Costs 0 0 0% 0 25 (0)
24,370 18,506 32% 34,137 17,168 26,879
Capital
Automotive 0 0 0% 0 0 0
Computer Hardware&Software 0 0 0% 8,323 0 0
0 0 0% 8,323 0 0
Total Expenses $ 245,775 $ 230,637 7% $ 241,625 $ 217,798 $ 216,708
FY 2013 Adopted Budget Page 149 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Building
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 304,667 $ 300,081 2% $ 293,687 287,412 262,051
Overtime Pay - - 0% - - -
Part-time Pay 31,137 335,804 31,137 0% 30,492 31,067 29,215
Benefits:
Pension 59,130 57,675 3% 49,069 49,789 48,507
Health Insurance 52,674 50,148 5% 48,777 49,797 37,976
FICA/Medicare 25,689 25,318 1% 23,288 23,045 21,220
LTD Insurance 1,362 1,750 -22% 1,693 1,650 1,497
Life Insurance 435 540 -19% 540 540 513
Worker's Compensation 4,757 4,072 17% 4,325 4,802 32,652
Other - 144,047 - 0% - 1,048 7,150
$ 479,851 $ 470,721 2% $ 451,872 $ 449,150 $ 440,781
Operating
Advertising 0 0 0% 0 0 453
Books,Publications&Subscriptions 420 1,672 -75% 570 808 666
Charge Card Fees 2,000 0 0% 0 0 0
Conferences&Seminars 400 400 0% 300 0 0
Contractual Services 8,900 6,045 47% 1,248 2,191 12,020
Gas,Oil&Lubricants 2,800 2,730 3% 2,799 2,702 2,297
Materials&Supplies 2,000 2,000 0% 1,829 1,955 1,542
Memberships&Dues 927 387 140% 439 378 215
Postage 1,500 0 0% 0 0 0
Printing&Binding 300 300 0% 485 245 233
Repairs&Maintenance 0 0 0% 0 84 335
Travel&Training 2,550 2,250 13% 1,800 875 868
Uniforms 800 800 0% 522 578 165
Utilities 400 720 -44% 306 1,124 2,082
Other Operating Costs 500 0 0% 0 0 249
23,497 17,304 36% 10,299 10,939 21,124
Capital
Automotive 0 0 0% - - -
Computer Hardware&Software 0 0 0%
Construction&Major Renovation 0 0 0%
Machinery&Equipment 0 0 0% - - -
0 0 0% 0 0 0
Total Expenses $ 503,348 $ 488,025 3% $ 462,171 $ 460,089 $ 461,905
FY 2013 Adopted Budget Page 150 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Code Enforcement
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 56,644 $ 55,204 3% S 52,095 S 50,913 S 48,673
Overtime Pay - - 0% - - -
Part-time Pay 27,820 84,464 23,139 20% 858 - 7,751
Benefits:
Pension 11,970 11,509 4% 11,215 12,728 13,261
Health Insurance 17,014 16,219 5% 15,867 15,803 13,579
FICA/Medicare 6,462 5,988 8% 3,586 3,386 3,864
LTD Insurance 250 319 -22% 301 290 279
Life Insurance 87 108 -19% 108 108 108
Worker's Compensation 1,545 1,245 24% 1,286 983 9,768
Other - 37,328 - 0% 443 7,477 3,575
$ 121,792 $ 113,731 7% $ 85,759 $ 91,688 $ 100,857
Operating
Books,Publications&Subscriptions 200 0 0% 0 0 0
Conferences&Seminars 0 0 0% 0 360 0
Contractual Services 4,300 2,200 95% 665 792 395
Gas,Oil&Lubricants 2,800 1,885 49% 2,189 2,060 2,142
Materials&Supplies 300 100 200% 2,223 260 0
Memberships&Dues 370 55 573% 130 75 125
Printing&Binding 200 100 100% 0 87 0
Repairs&Maintenance 0 0 0% 2,089 0 62
Travel&Training 755 400 89% 911 0 568
Uniforms 600 300 100% 293 174 293
Utilities 300 180 67% 94 312 877
Other Operating Costs 0 0 0% 1,110 425 554
9,825 5,220 88% 9,705 4,545 5,017
Capital
Automotive 0 0 0% - - -
Computer Hardware&Software 0 0 0%
Construction&Major Renovation 0 0 0%
Machinery&Equipment 0 0 0% - - -
0 0 0% 0 0 0
Total Expenses S 131,617 $ 118,951 11% $ 95,464 $ 96,234 $ 105,874
FY 2013 Adopted Budget Page 151 of 283
Library
Director of Library 1 FT
Administrative Assistant 1 FT
Public Services Circulation Technical Services
Librarian 11 1 FT Library Assistant 111 1 FT Library Assistant 111 1 FT
Library Clerk 1 PT Library Assistant 1 FT
Library Clerk 5 PT
Library Page 4 PT
Summary: Change:
FT = 6
PT = 10
FY 2013 Adopted Budget Page 152 of 283
Library
Mission Statement There are 16 staff members (6 full-time employees) in the library;
two are librarians with a Master's Degree in Library Science.
The Village Public Library provides materials, services, and
programs for community residents of all ages providing personal The implementation of improved, automated, circulation software has
enrichment and enjoyment, and meeting educational needs. The allowed staff to track circulation usage more efficiently and accurately.
Library has a special mission to children and their parents to Previously, some material circulation statistics were tracked manually,
encourage a love of reading and learning. which created a potential for inaccuracies. This helps to explain
some of the variance in service levels indicated in prior years.
Service Levels Narrative
Library statistics are a valuable, but limited, tool for gauging the
Today there are over 40,000 items in the North Palm Beach Library, amount of services offered. Circulation statistics tell what has
3.33 per capita. Formats include print books, large print, DVD, been checked-out; however, they do not indicate the quality of
music CD, Books on CD, books in MP3 format, downloadable e- service being provided. The Library staff maintains a high level
audio books, e-books, magazines and newspapers. We also of interaction with our patrons. This has created a unique "brand"
circulate six (6) e-readers containing current bestsellers and six (6) for the Village Public Library that is prized by the residents and is
children's handheld video players. difficult to quantify.
The North Palm Beach Library is open 60 hours per week, seven
days per week. Staff orders, catalogs, and maintains books and Current Year Accomplishments and New Initiatives
materials for the collection, and periodically purges outdated or
worn materials to sell at the annual book sale. Staff processes all During Fiscal Year 2012, the Library achieved the following new
borrower registrations and requests and handles oversight of the initiatives and goals for improvement:
on-site meeting room. Library programs are scheduled throughout . The Library replaced eight (8) older computers. Four were
the year and include: story times; author lectures; genealogy group purchased with budgeted funds and four were purchased by
meetings; book discussions; summer reading programs, a foreign the Friends of the Library. The Library's goal is to maintain
film club, and other special events.
a regular schedule for hardware replacement to ensure we
The Library also offers a variety of reference services including: stay current with the latest technology.
simple inquiries; research assistance; and inter-library loans of • In November 2011, the Library went live with downloadable
materials not in the collection. The adult library has two (2) audio books. We currently offer 3,500 titles 24/7 that can be
electronic catalog computers and the children's library has four downloaded to a computer or compatible device.
(4) computers with educational software and games for children. • The Library's annual Mystery Night continues to be a
The Library has a Computer Lab downstairs with sixteen (16) success. Staff is looking to increase the number of similar
computers available for public use — all of which have genealogy, programs offered next year.
Microsoft Office and Internet access. The Library has WI-FI
throughout the building. The Obert Room is now used as
additional space for laptop users.
FY 2013 Adopted Budget Page 153 of 283
• In April, 2012 the Library went live with downloadable e-books The Friends of the Library continue to actively support the
through membership in the Southeast Florida Municipal Libraries Library. Through their annual author luncheon, book sale, and
Digital Consortium. Patrons can download over 775+ e-books bake sale, they have donated funds for the purchase of furniture
to a variety of devices. and equipment not covered through the Library's regular
• With a recent upgrade to the Library's automation system operating budget.
SIRSI and the new "cloud" server, patrons automatically
receive reminders and overdue notifications via e-mail.
• In May, 2012, the Library began circulating e-readers Library Patrons
pre-loaded with best selling titles.
• During the summer of 2011 the Library enlisted 17 teen
volunteers for a total of 345 hours to assist with the 12000
children's summer reading program. The Library anticipates 10000
from 20 to 25 teen volunteers during the summer of 2012. 8000
• Over 100 children between the ages of 5 and 12 signed up for 6000
the Summer Reading Program in 2011. Special programs, family 4000
movies, and crafts were offered during the eight-week session. 2000
• In August 2011, the Library signed up its 10,000th member. 0
• The Library continues a Facebook page to relay current 2006 2007 2008 2009 2010 2011 2012
information on library services and programs and encourage
feedback. It is anticipated that 2,268 users will have visited
the site in the current Fiscal Year.
• In FY 2012 it is anticipated that over 2,000 individuals will Computer Lab Patrons
have signed up to use the public computers every month.
3000
Ratio of Print to Nan-Print 2500
In Collection Ratio of Print to Non-Print
in Circulation 2000
❑ Piint
16 i, 1500
■ Media
42% D58%Fm Print
■ Media 1000
500
84^s 0
Oct Nov Dec Jan Feb Mar Apr
FY 2013 Adopted Budget Page 154 of 283
Goals and Objectives Performance Measures
In the coming year, the Library plans to achieve the following Performance FY 2011 FY 2012 FY 2013
goals and objectives: Measure Actual Projected Estimated
Council Goal: Increase membership 10,142 10,446 10,759
Enhance the spirit and participation of our community Increase use of self
878 2,790 5,000+
Department Goal: services
Enhance the spirit and participation of Library patrons. Increase number of 25 60 120
Objectives: suggestions/comments
a. Increase memberships by 3%. Increase program Adult 1,451 Adult 1,682 Adult 1,732
b. Continue encouraging local businesses to offer free programs to attendance Child 3 187 Child 775
Child 100
Library patrons(i.e.tax advice,legal advice, health&welfare, etc.) Teen 0 Teen 5 Teen
c. Continue utilizing teen volunteers to assist with the children's Increase teen volunteer 17 20 23
Summer Reading Program and to develop more teen programming. applicants
d. Increase library program brochures for distribution in the Village. Increase circulation of
Council Goal:
traditional materials 93,926 95,325 98,183
Maintain a high quality of life in the Village Increase circulation of 0 375 1,500
Electronic resources
Department Goal:
Maintain a high quality of Library services.
Objectives:
a. Increase self-services with new library automation
(i.e. email alerts, news, renewals, and requests).
b. Increase use of electronic resources: e-books and
downloadable audio books and video.
c. Improve communication and responsiveness by actively
utilizing a suggestion box both in-house and online.
d. Enhance communication with residents through social
networking sites (i.e. Facebook, Twitter).
e. Enhance computer lab facilities and training classes.
f Avail staff opportunities to participate in customer
service and training Webinars and workshops.
g. Submit to the State Library a Long Range Plan for
FY2013-2017.
FY 2013 Adopted Budget Page 155 of 283
The Village of North Pahn Beach
FY 2012-2013 General Fund Budget
Library
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 278,794 $ 269,137 4% $ 260,401 $ 255,544 $ 273,681
Overtime Pay - - 0% - - 10
Part-time Pay 104,777 383,571 105,120 0% 100,526 102,698 83,949
Benefits:
Pension 50,656 48,692 4% 34,596 48,756 55,140
Health Insurance 43,995 41,860 5% 50,566 52,603 51,427
MCA/Medicare 29,344 28,589 3% 26,866 26,247 26,013
LTD Insurance 1,255 1,585 -21% 1,527 1,429 1,569
Life Insurance 522 648 -19% 648 603 630
Worker's Compensation 7,588 6,463 17% 6,228 7,089 20,232
Other - 133,360 - 0% 7,020
$ 516,931 $ 502,094 3% $ 481,359 $ 494,971 $ 519,670
Operating
Books,Publications&Subscriptions 405 405 0% 405 404 943
Contractual Services 27,792 26,941 3% 25,729 52,646 23,700
Library Collections:
Audio Visual Materials 21,500 17,500 23% 25,044 21,329 24,293
Books 34,650 34,650 0% 32,447 33,787 36,052
Electronic Resources 17,650 18,917 -7% 3,768 3,623 3,370
Magazines 3,000 3,000 0% 2,981 2,830 2,782
Reference Materials 7,000 7,000 0% 8,154 10,114 9,350
Library Gift Account 0 0 0% 2,114 2,314 2,018
Licenses&Fees 1,025 275 273% 275 250 250
Materials&Supplies 11,800 11,800 0% 8,186 11,397 15,480
Postage 1,600 1,600 0% 1,553 2,050 1,363
Rental 6,000 6,000 0% 6,061 5,563 3,748
Repairs&Maintenance 0 17,530 -100% 11,378 1,447 0
Conferences&Seminars 340 290 17% 0 254 510
Memberships&Dues 570 415 37% 410 395 280
Travel&Training 275 175 57% 341 4,848 1,181
Utilities 24,456 28,350 -14% 25,656 28,053 31,454
Other Operating Costs 0 0 0% (0) (0) 839
158,063 174,848 -10% 154,502 181,304 157,613
Capital
Capital 0 0 0% 0 0 13,615
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 9,661 76,373
Machinery&Equipment 0 0 0% 0 0 0
0 0 0% 0 9,661 89,988
Total Expenses $ 674,994 $ 676,942 0% $ 635,861 $ 685,936 $ 767,271
FY 2013 Adopted Budget Page 156 of 283
Parks & Recreation
Director of Parks & Recreation 1 FT
Marina Wet Dry Storage, Camps, Anchorage, Osborne, Lakeside, Community Center,
1.C. Programs and Instructions, and Special Events Pool and Tennis
Recreation/Program Coordinator 1 FT Parks/Facilities Manager 1 FT
Recreation Supervisor 2 FT Recreation Supervisor 1 FT
Recreation Assistants 4 PT Recreation Assistants 7 PT
Youth Art Instructor 1 PT Pool Lifeguard 20 PT
Camp Counselor 10 PT
Event Coordinator 1 PT
Summary: Change:
FT=6
PT= 43
FY 2013 Adopted Budget Page 157 of 283
Parks & Recreation
Mission Statement • NPB Pool facility— 951 US Highway 1
Features an Olympic-size swimming pool, dive tower,
To maintain quality parks and facilities; to preserve open/natural diving boards, lap lanes, locker room facilities, pro shop,
spaces and to provide leisure opportunities to residents of all ages and three (3)wading pools.
through comprehensive recreational programs and services,
designed to enhance the mind, body and soul. • Tennis Center—951 US Highway 1
Features ten (10) lighted Har-Tru courts with tennis facility,
Park Resources pro shop and pavilion.
• Community Center— 1200 Prosperity Farms Road Programming
Features a multi-purpose ball field, batting cages, sand
volleyball court, fitness trail, children's playground, full The Parks & Recreation Department offers a wide variety of
gymnasium, performance stage, three (3) outdoor basketball activities, classes, workshops, and leisure opportunities for all
courts, concession stand, and picnic area. ages. Classes, workshops, clinics, and lectures are offered by 45+
independent contractors. Winter, Spring and Summer Camp
• Osborne Park—715 Prosperity Farms Road programs are conducted for youths 4 — 13 years of age. Activities
Features a multi-purpose building, six (6) three-wall are also offered on days the public schools are not in session.
racquetball courts, two (2) outdoor basketball courts
children's playground, two (2) batting cages, two (2) The Parks & Recreation Department largely utilizes independent
baseball fields, concession stand, and picnic area. contractors to provide these services. These contractors have
agreements with the Village, but are not Village employees and
• Anchorage Park— 603 Anchorage Drive are not eligible for benefits. Additionally, because the fees paid to
Features multi-purpose building, children's playground, two these contractors are off-set by the revenues they bring into the
(2) dog parks, two (2) tennis courts, large open field area, Village, and due to the fluctuating nature of the services they
two (2) baseball fields four (4) sand volleyball courts provide, an exact count of these positions is not represented on the
picnic areas, eight(8) gazebos, two (2) fishing piers,jogging Department's organizational chart.
trail, restrooms, dry storage area, wet slips, boat wash, and Special Events
boat ramp.
The Parks & Recreation Department offers a wide spectrum of
• Lakeside Park—East end of Lighthouse Drive special events throughout the year from January's Car Show &
Features an outdoor basketball court, picnic pavilion, tiki Chili Cook-off to the July 4th fireworks to the Holiday Lights
hut, sand volleyball court, beachfront area, walking trail, Trolley rides. The Department also offers seasonal events as well
children's playground area. as activities unique to the Village, such as our annual Heritage Day,
Puppy Love, Village-Wide Garage Sale, and Arts& Crafts Festival.
FY 2013 Adopted Budget Page 158 of 283
Sports • Program Activity Fees
All non-resident users of Village programs and youth
Adult recreational sports league opportunities are offered leagues are charged at a higher rate.
including softball, volleyball, and basketball. Youth recreational
basketball, flag football, volleyball and soccer are also operated • Summer/Spring Camps
by the Department. All other youth sport activities are offered The Village retains all Camp registration fees.
through local organized non-profit groups.
• Tennis Revenue
Organization Involvement The Village retains all membership, rental, and guest fees as
well as partial fees obtained from clinics and private lessons.
Northern Palm Beach County Little League organizes and
manages the youth baseball program. The North Palm Beach Current Year Accomplishments and New Initiatives
Swim Club trains and holds county-wide competitions at the
Village Pool. During Fiscal Year 2011-2012, the Parks & Recreation Department
achieved the following new initiatives and goals for improvement:
Revenues
Parks & Recreation
• Arts and Crafts
The Village retains all registration fees for all Department • Continued improvement in the overall appearance of Village
sponsored and run Arts and Crafts classes. parks and facilities;
• Increased Heritage Day business expo participation by 35%;
• Facility Usage Fees • Added the Chili Cook-off to the "Shine and Show" car show
All users of Village facilities and fields are charged a (attendance of approximately 2,000);
rental fee. • Created new family overnight camping event which
generated interaction within the community (40 families);
• Heritage Day • Increased Gazebo and Tiki rentals;
The Village retains all sponsor monies and ticket fees. • Collaborated with schools to develop Movie in the Park
sponsorship opportunities;
• Marina Revenues • Developed new departmental sponsorship brochure;
The Village retains fees from wet and dry storage and • Implemented bi-monthly direct marketing of events and
marina decals. activities via Constant Contact/department E-News to over
3,000 contacts;
• Pool Revenues • Implemented use of monthly facility safety check lists at
The Village retains all membership, rental, and daily fees each recreation location (parks & facilities);
as well as partial fees obtained from swim training and . Trained staff on how to identify potential safety issues; and
private lessons. • Appointed staff member to serve on Village Safety committee.
FY 2013 Adopted Budget Page 159 of 283
Village Pool Goals and Objectives
• Added additional water aerobics class;
• Installed two new tiki huts in kiddie pool area; In the coming year, the Parks & Recreation Department plans to
• Purchased Turnmaster Pro portable lane bulkheads to increase achieve the following goals and objectives:
lap swim lanes; and
• Created a summer membership and enhanced membership Council Goal:
benefits. Enhance the spirit and participation of our community
Tennis Facility Department Goal:
• Conducted customer service and key messaging training Increase local business and community participation in
with all part time staff and pros; recreation events.
• Installed new well to increase pump pressure for court irrigation; Objectives:
• Increased tennis member events by 10%; a. Add a new special event (Plant Sale) and invite local
• Increased evening participation by forming round-robin leagues growers/organizations to participate.
and socials; and b. Invite local businesses to participate in more of the existing
• Created women's and men's member-guest tournaments. special events.
c. Increase advertising of recreation events via social networks.
Anchorage Park Marina d. Increase the use of parks and facilities by local businesses
• Resurfaced dry storage driving areas. and organizations.
Council Goal:
Maintain and improve all Recreational Facilities of the Village
Department Goal:
Develop an on-going maintenance and facility safety program.
Objectives:
a. Develop a program that allows users to report facility
problems online.
b. Develop a closer working relationship with current and
future users to ensure better feedback.
c. Work more closely with current maintenance contractors
in order to better meet the Village's high standards.
FY 2013 Adopted Budget Page 160 of 283
Performance Measures
Tennis Participants
Performance FY 2011 FY 2012 FY 2013 25,000
Measure Actual Projected Estimated
20,000 22,000 23,000
by
Increase facility rental $40,000 $44,000 $48,000 15 000 20 224
o
16,776
Increase daily usage 130-Pool 135-Pool 140-Pool 10,000
memberships by 5% 200-Tennis 210-Tennis 220-Tennis
Increase business 5,000
participation by 10% 40 45 50
0
FY 2009 FY 2010 FY 2011 FY 2012
Increase school/organization 8 10 12 Actual Actual Actual Projected
participation by 10%
Tennis Participants: Court play increased after facility renovations
in 2009. With only ten courts, our facility has reached capacity,
Facility Rental Revenue especially during the weekday morning times. Participation data
was obtained from daily court registration sheets.
$50,000
$45,000
$40,000 $aa,000
$35,000 $39,900 $a2,000 Marina Ramp Decal Revenue
$30,000 $16,500
$25,000
$20,000 $16,000
$15,000 $15,500 $16,200
$10,000- $15,000
$15,234
$5,000
$14,500
$0 $13,000
FY 2009 FY 2010 FY 2011 FY 2012 $14,000 $14,354
Actual Actual Actual Projected $13,500 $13,850
$13,000
Facility Rental Revenue: In 2010, the Village successfully $12,500
FY 2009 FY 2010 FY 2011 FY 2012
implemented a rental fee plan for the Community Center, Actual Actual Actual Projected
Anchorage Park and Osborne Park activities buildings, and the
gazebos at Anchorage and Lakeside parks. A slight decrease in Marina Ramp Decal Revenue: Residents purchase ramp decals
rental revenue is projected due to the opening of the new in order to launch vessels at the Anchorage Park marina. Revenue
St. Mark's Episcopal School gymnasium, as well as cuts in area has increased slightly due to the fact that accessible marina boat ramps
school athletic budgets. are becoming scarce. Only Village residents may purchase decals.
FY 2013 Adopted Budget Page 161 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Parks&Recreation(combined)
Original Fiscal %Increase/
Year 2012 (Decrease)over Actual Actual Actual
Fiscal Year 2012-2013 Budget 2012 Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 343,969 $ 357,445 -4% $ 353,447 $ 355,595 $ 441,909
Overtime Pay 10,000 10,000 0% 3,785 4,955 8,805
Part-time Pay 234,962 588,931 232,325 1% 225,961 233,247 235,626
Benefits:
Pension 72,473 74,025 -2% 68,606 73,516 108,571
Health Insurance 75,380 56,025 35% 50,975 53,017 76,250
FICA/Medicare 45,054 45,780 -2% 42,313 43,353 49,800
LTD Insurance 1,549 2,096 -26% 2,034 2,029 2,576
Life Insurance 522 648 -19% 645 657 968
Worker's Compensation 10,971 9,717 13% 9,520 12,835 55,224
Other 205,949 175 -100% 102 40,681
$ 794,880 $ 788,236 1% $ 757,286 $ 779,305 $ 1,020,408
Operating
Advertising 2,500 2,500 0% 1,521 949 1,119
Books,Publications&Subscriptions 0 0 0% - 96 91
Charge Card Fee 10,700 10,700 0% 10,734 8,796 6,296
Conferences&Seminars 1,000 250 300% 176 - 28
Contractual Services 58,800 55,680 6% 56,262 58,902 325,712
Developer Fees Expense 0 35,000 -100% - - -
Gas,Oil&Lubricants 5,000 3,700 35% 2,892 2,531 6,060
Licenses&Fees 250 250 0% 274 250 250
Materials&Supplies 77,400 64,250 20% 57,899 47,214 79,678
Memberships&Dues 1,400 1,650 -15% 930 535 619
Merchandise 0 0 0% 987 1,858 420
Postage 678 1,050 -35% 883 793 983
Printing&Binding 500 500 0% 455 968 3,344
Professional Services 40,500 38,000 7% 36,556 47,573 52,810
Program Expense 522,150 456,750 14% 492,993 493,930 419,017
Repairs&Maintenance 21,650 8,500 155% 14,322 5,705 31,335
Special Events 87,000 87,000 0% 76,068 77,666 72,028
Travel&Training 1,500 1,000 50% - 91 199
Uniforms 3,150 3,150 0% 2,053 1,924 2,376
Utilities 162,332 165,676 -2% 141,568 155,373 180,705
Other Operating Costs 0 0 0% 6,233 652 17,491
996,510 935,606 7% 902,806 905,807 1,200,561
Capital
Automotive 0 0 0% 18,970 0 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 136,401 35,375 39,015
Developer Fees Expense-Capital 95,000 45,000 111% 0 0 0
Furniture&Fixtures 0 0 0% 5,061 0 0
Machinery&Equipment 0 0 0% 28,371 0 15,107
Playground&Outside Equipment 0 0 0% 0 0 8,688
95,000 45,000 111% 188,803 35,375 62,810
Total Expenses $ 1,886,390 $ 1,768,842 7% $ 1,848,895 $ 1,720,488 $2,283,780
FY 2013 Adopted Budget Page 162 of 283
For Reference Only. The Village of North Palm Beach
Maintenance component was transferred FY 2012-2013 General Fund Budget
to Public Works (Streets & Grounds) in Park Maintenance
2010 %Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ - $ - 0% $ - $ - $ 58,352
Overtime Pay - - 0% 597
Part-time Pay - - - 0% 538
Benefits:
Pension - - 0% 15,540
Health Insurance - - 0% 23,110
FICA/Medicare - - 0% 3,903
LTD Insurance - - 0% 377
Life Insurance - - 0% 212
Worker's Compensation - - 0% 8,328
Other - - - 0% 39,000
S - S - 0% $ - $ - $ 149,957
Operating
Contractual Services 0 0 0% 0 0 312,986
Gas,Oil&Lubricants 0 0 0% 0 0 3,908
Materials&Supplies 0 0 0% 0 0 17,135
Repairs&Maintenance 0 0 0% 0 0 15,011
Uniforms 0 0 0% 0 0 535
Utilities 0 0 0% 0 0 10,958
Other Operating Costs 0 0 0% 0 0 444
0 0 0% 0 0 360,978
Capital
Automotive 0 0 0% 0 0 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 0 25,890
Furniture&Fixtures 0 0 0% 0 0 0
Machinery&Equipment 0 0 0% 0 0 0
Playground&Outside Equipment 0 0 0% 0 0 0
0 0 0% 0 0 25,890
Total Expenses S - S - 0% $ - $ - $ 536,825
FY 2013 Adopted Budget Page 163 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Recreation&Special Events
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 299,818 $ 314,343 -5% $ 311,933 $ 307,077 $ 263,550
Overtime Pay 10,000 10,000 0% 3,785 4,553 7,726
Part-time Pay 105,671 415,489 104,538 1% 115,628 118,124 126,938
Benefits:
Pension 65,130 66,937 -3% 65,299 67,108 71,935
Health Insurance 63,798 44,990 42% 40,199 42,342 33,797
FICA/Medicare 31,785 32,756 -3% 31,022 30,990 28,761
LTD Insurance 1,350 1,845 -27% 1,793 1,801 1,536
Life Insurance 435 540 -19% 537 558 432
Worker's Compensation 7,698 6,939 11% 6,998 9,511 37,944
Other 170,196 0% 217
$ 585,685 $ 582,888 0% $ 577,195 $ 582,066 $ 572,835
Operating
Advertising 2,000 2,000 0% 1,101 949 1,119
Books,Publications&Subscriptions 0 0 0% 0 96 91
Charge Card Fee 3,200 3,200 0% 4,502 4,275 3,354
Conferences&Seminars 1,000 250 300% 176 0 28
Contractual Services 7,800 4,680 67% 7,557 14,078 12,725
Developer Fees Expense 0 27,000 -100% 0 0 0
Gas,Oil&Lubricants 5,000 3,700 35% 2,892 2,531 2,151
Materials&Supplies 27,400 26,200 5% 13,719 14,894 16,542
Memberships&Dues 1,200 1,200 0% 780 500 443
Postage 528 900 -41% 883 793 905
Printing&Binding 250 250 0% 210 718 567
Professional Services 2,500 0 0% 0 580 705
Program Expense 168,750 179,750 -6% 194,918 161,776 157,549
Repairs&Maintenance 1,400 1,500 -7% 5,327 0 841
Special Events 87,000 87,000 0% 76,068 77,666 72,028
Travel&Training 1,500 1,000 50% 0 91 199
Uniforms 1,750 1,750 0% 1,005 1,321 997
Utilities 105,877 119,352 -11% 101,284 113,204 129,178
Other Operating Costs 0 0 0% 0 25 8,000
417,155 459,732 -9% 410,422 393,498 407,424
Capital
Automotive 0 0 0% 18,970 0 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 35,375 0
Developer Fees Expense-Capital 45,000 45,000 0% 0 0 0
Furniture&Fixtures 0 0 0% 5,061 0 0
Machinery&Equipment 0 0 0% 0 0 9,336
Playground&Outside Equipment 0 0 0% 0 0 0
45,000 45,000 0% 24,031 35,375 9,336
Total Expenses $ 1,047,840 $ 1,087,620 4% $ 1,011,648 $ 1,010,939 $ 989,595
FY 2013 Adopted Budget Page 164 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Tennis
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 44,151 $ 42,602 4% $ 41,295 $ 39,593 $ 37,357
Overtime Pay - - 0% - 402 481
Part-time Pay 46,381 90,532 44,801 4% 28,177 25,834 21,842
Benefits:
Pension 7,343 7,088 4% 3,307 5,921 5,589
Health Insurance 11,582 11,035 5% 10,776 10,454 4,530
FICA/Medicare 6,926 6,675 4% 5,006 4,870 4,547
LTD Insurance 199 251 -21% 241 227 219
Life Insurance 87 108 -19% 108 108 108
Worker's Compensation 2,166 1,815 19% 1,601 1,870 2,544
Other - 28,303 - 0% - - 1,464
$ 118,835 $ 114,375 4% S 90,510 S 89,278 S 78,681
Operating
Advertising 500 500 0% 420 0 0
Charge Card Fee 7,000 7,000 0% 5,429 3,481 2,437
Contractual Services 1,900 1,900 0% 0 1,155 0
Gas,Oil&Lubricants 0 0 0% 0 0 0
Materials&Supplies 17,550 15,300 15% 18,157 9,587 12,143
Memberships&Dues 0 250 -100% 0 35 35
Postage 150 150 0% 0 0 78
Printing&Binding 250 250 0% 245 250 2,777
Professional Services 38,000 38,000 0% 36,556 46,993 52,105
Program Expense 257,400 187,400 37% 209,483 235,933 162,303
Repairs&Maintenance 19,000 5,500 245% 3,313 1,920 10,126
Tennis Merchandise 0 0 0% 987 1,858 420
Uniforms 400 400 0% 305 62 217
Utilities 14,151 17,411 -19% 13,800 12,256 11,607
Other Operating Costs 0 0 0% (159) 159 8,263
356,301 274,061 30% 288,536 313,690 262,512
Capital
Automotive 0 0 0% 0 0 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 0 0 5,786
Furniture&Fixtures 0 0 0% 0 0 0
Machinery&Equipment 0 0 0% 17,941 0 5,771
Playground&Outside Equipment 0 0 0% 0 0 8,688
0 0 0% 17,941 0 20,246
Total Expenses $ 475,136 $ 388,436 22% S 396,988 S 402,968 S 361,439
FY 2013 Adopted Budget Page 165 of 283
The Village of North Palm Beach
FY 2012-2013 General Fudn Budget
Pool
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ $ 500 -100% $ 218 $ 8,925 $ 82,651
Overtime Pay - - 0% - - -
Part-time Pay 82,910 82,910 82,986 0% 82,157 89,290 86,309
Benefits:
Pension - - 0% - 487 15,507
Health Insurance - - 0% - 221 14,812
FICA/Medicare 6,343 6,349 0% 6,285 7,493 12,588
LTD Insurance - - 0% - - 444
Life Insurance - - 0% - (9) 216
Worker's Compensation 1,107 963 15% 921 1,454 6,408
Other - 7,450 175 -100% - 102 -
$ 90,360 $ 90,973 -1% $ 89,581 $ 107,962 $ 218,935
Operating
Charge Card Fee 500 500 0% 803 1,040 505
Contractual Services 49,100 49,100 0% 48,705 43,669 0
Developer Fees Expense 0 8,000 -100% 0 0 0
Gas,Oil&Lubricants 0 0 0% 0 0 0
Licenses&Fees 250 250 0% 274 250 250
Materials&Supplies 32,450 22,750 43% 26,023 22,733 33,858
Memberships&Dues 200 200 0% 150 0 141
Program Expense 96,000 89,600 7% 88,591 96,221 99,165
Repairs&Maintenance 1,250 1,500 -17% 5,682 3,785 5,356
Uniforms 1,000 1,000 0% 743 540 626
Utilities 42,304 28,913 46% 26,484 29,913 28,962
Other Operating Costs 0 0 0% 6,392 468 784
223,054 201,813 11% 203,847 198,619 169,647
Capital
Automotive 0 0 0% 0 0 0
Computer Hardware&Software 0 0 0% 0 0 0
Construction&Major Renovation 0 0 0% 136,401 0 7,338
Developer Fees Expense-Capital 50,000 0 0% 0 0 0
Furniture&Fixtures 0 0 0% 0 0 0
Machinery&Equipment 0 0 0% 10,430 0 0
Playground&Outside Equipment 0 0 0% 0 0 0
50,000 0 0% 146,831 0 7,338
Total Expenses $ 363,414 $ 292,786 24% $ 440,259 $ 306,581 $ 395,921
FY 2013 Adopted Budget Page 166 of 283
Reserves & Other
Mission Statement Property/Casualty& General Liability Insurance
This Division of the General Fund is for the express purpose of Effective October 1, 2006, the Village discontinued its participation
accounting for expenditures that cannot be directly associated with or in the Southeast Risk Management Association (SERMA) and joined
easily identified to any other particular department/division. Some of the Florida Municipal Insurance Trust (FMIT). However, as a
the items accounted for within this Division include the following: former participant in SERMA, the Village is liable for claims
incurred through September 30, 2006.
• General Fund Debt Service payments
• General Fund Council Contingency/Reserves In 2010, the Village initiated a Request for Proposals (RFP) to
• General Fund Property/Casualty & General Liability Insurance provide a property/casualty and general liability insurance program
allocation for the Village. As a result of this RFP process, the Village joined
Public Risk Management(PRM) effective October 1, 2011.
Debt Service
The Village began accelerating its debt refunding in order to pursue
"debt-free status" in 2009. The last outstanding loan instrument was
paid off in Fiscal Year 2010...the Village's General Fund is debt free!
Continency
A contingency is a reserve that is set aside to accommodate
unanticipated expenditures. For the FY 2012/13 budget, the Village
Council opted to remove this item from the budget and will utilize
unassigned fund balance for unanticipated expenditures.
FY 2013 Adopted Budget Page 167 of 283
The Village of North Palm Beach
FY 2012-2013 General Fund Budget
Reserves & Other
%Increase/
Original Fiscal (Decrease)
Year 2012 over 2012 Actual Actual Actual
Fiscal Year 2012-2013 Budget Budget 09/30/11 09/30/10 09/30/09
Debt Service
Debt Service S - S - 0% S - S2,254,384 S 1,439,460
Reserves&Contingencies
Transfer to Other Funds 0 0 0% 1,334,934 163,490 318,500
Council Contingency 0 86,678 -100% 2,993 21,000 400
Village Manager Contingency 0 21,669 -100% 11,097 22,162 13,791
Reserve-General Employees Pension 0 0 0% 0 0 0
Other Operating Costs 0 0 0% 0 0 0
0 108,347 -100% 1,349,023 206,652 332,691
Non-Departmental
Property/General Liability Insurance 315,000 392,639 -20% 393,920 511,429 94,930
Total Expenses S 315,000 S 500,986 -37% S 1,742,944 S 2,972,465 S 1,867,081
FY 2013 Adopted Budget Page 168 of 283
FY 2013 Adopted Budget Page 169 of 283
VILLAGE OF NORTH PALM BEACH
Taxable Value and Ad-Valorem Tax Revenue
Fiscal Year 2012-2013
Amount Increase(+) %Increase(+)
2011-2012 2012-2013 Decrease(-) Decrease(-)
ADOPTED BUDGET ADOPTED BUDGET over Prior Year over Prior Year
GROSS ASSESSED VALUE: $ 1,495,282,994 $1,486,295,612 $ (8,987,382) -0.60%
BUDGETARY TAXABLE VALUE(95%): 1,420,518,844 1,411,980,831 -8,538,013 -0.60%
OPERATING MILLAGE: 6.9723 6.9723 - 0.00%
ESTIMATED AD VALOREM TAX REVENUE: 9,904,284 P QAA 7GA -59,530 -0.60%
• 2011 -2012 Millage Rate = 6.9723 mils
• Roll Back Millage Rate for 2012-2013 = 6.9990 mils
2012 -2013 ADOPTED Millage Rate = 6.9723 mils
• Increase from 2011 -2012 Millage Rate = 0.0000 mils
% increase/decrease over Roll Back Rate -0.38%
MILLAGE TABLE MILLAGE OPTIONS
Roll Back Rate: 6.9990
1.00 MIL = $ 1,411,981
.75 MIL = $ 1,058,986 Majority Vote: 8.8274
.50 MIL = $ 705,991
.25 MIL = $ 352,995 2/3 Vote: 9.7101
.10 MIL = $ 141,198
Statutory Max: 10.0000
FY 2013 Adopted Budget Page 170 of 283
VILLAGE OF NORTH PALM BEACH
Millage Rates 2000-2013
10.00
9.50
9.00
8.50
8.00
7.50
6.9000 6.9723 6.9723 6.9723
7.00
N
6.50 6.800
6.10
6.00 6.300
5.50 5.600 5.800
5.600 5.750
5.00
4.50
4.00
3.50
3.00
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Fiscal Year
Fiscal Millage Fiscal Millage Fiscal Millage
Year Rate Year Rate Year Rate
2000 5.6000 2005 7.2700 2010 6.9000
2001 5.7500 2006 6.8000 2011 6.9723
2002 5.6000 2007 6.3000 2012 6.9723
2003 5.8000 2008 6.1000 2013 6.9723
2004 6.8000 2009 6.6977
FY 2013 Adopted Budget Page 171 of 283
Village of North Palm Beach
Ad-Valorem and Budget *Tax Reduction of$1,912,743 over last 5
Last 5 years years,
*Budget Reduction of $1,573,468 over
$26,000,000 last 5 years
$20,000,000
$16,000,000
$10,000,000
$6,000,000
2009 2010 2011 2012 2013
OAd Valorem Revenue $11,767,497 $10,968,126 $10,222,389 $9,904,284 $9,844,764
■Total Budget $19,073,192 $18,066,938 $17,606,072 $17,617,644 $17,499,724
0 Millage Rate 6.6977 6.9000 6.9723 6.9723 6.9723
FY 2013 Adopted Budget Page 172 of 283
VILLAGE OF NORTH PALM BEACH
GENERALFUND
AD VALOREM TAX VS. BUDGET TABLE
TAXABLE
FISCAL ASSESSED VALUATION MILLAGE TOTAL PERCENT TOTAL PERCENT
YEAR VALUE (95%of Assessed Value) RATE TAXES BUDGET BUDGET INCREASE
2000-2001 901,813,310 856,722,645 5.750 4,926,155 35.32% 13,947,270 40.20%
2001-2002 992,018,426 942,417,505 5.600 5,277,538 40.64% 12,986,918 -6.89%
2002-2003 1,137,570,526 1,080,692,000 5.800 6,268,014 45.00% 13,565,749 4.46%
2003-2004 1,297,803,114 1,232,912,958 6.800 8,383,808 61.00% 13,741,933 1.30%
2004-2005 1,438,036,209 1,366,134,399 7.270 9,931,797 63.70% 15,591,492 13.46%
2005-2006 1,667,949,738 1,584,552,251 6.800 10,774,955 59.73% 18,038,400 15.69%
2006-2007 1,999,331,298 1,899,364,733 6.300 11,965,998 61.56% 19,438,633 7.76%
2007-2008 2,028,911,987 1,927,466,388 6.1000 11,757,545 59.71% 19,691,948 9.17%
2008-2009 1,847,845,205 1,755,452,945 6.6977 11,757,497 61.64% 19,073,192 -3.14%
2009-2010 1,673,245,674 1,589,583,390 6.9000 10,968,125 60.74% 18,056,938 -5.33%
2010-2011 1,543,308,420 1,466,142,999 6.9723 10,222,389 58.39% 17,506,072 -3.05%
2011-2012 1,495,282,994 1,420,518,844 6.9723 9,904,284 56.54% 17,517,544 0.07%
2012-2013 1,486,295,612 1,411,980,831 6.9723 9,844,754 56.26% 17,499,724 -0.10%
FY 2013 Adopted Budget Page 173 of 283
VILLAGE OF NORTH PALM BEACH
Property Assessed Valuations 1998 -2013
2,100
2,000
1,900 2'02 1,847
1,800
1,700
1,600 Z1,117 1,543
1,438 1,673
1,500 1,495
1,400 1 RA
1,300
W 1,200 � � 1 1,297,137 �
-- 1,100
1,000 902'
900 992
800 764
700 761 804
I I I I I I I I
600
500
400
300
200
100
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Fiscal Year
Fiscal Assessed Fiscal Assessed Fiscal Assessed
Year Valuation Year Valuation Year Valuation
1998 760,999,508 2003 1,137,570,526 2008 2,028,911,987
1999 763,517,430 2004 1,297,803,114 2009 1,847,845,205
2000 803,891,323 2005 1,438,036,209 2010 1,673,245,674
2001 901,813,310 2006 1,667,949,738 2011 1,543,308,420
2002 992,018,426 2007 1,999,331,298 2012 1,495,282,994
2013 1,486,295,612
FY 2013 Adopted Budget Page 174 of 283
VILLAGE OF NORTH PALM BEACH
General Fund Expenditures as a Percent of Assessed Value 2000 -2013
1.60% °
1.40% 1.309%
1.237% 1.193% 1172% 1.177%
1.20% ° ° 1.081% 1.079%1.134%
R 1.059/° 1.084/° 1.032%
> °
y 1.00% °
V!
V!
Q 0.80%
w
O
0.60%
0.40%
-, -,-J-L
0.20%
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Fiscal Year
Fiscal Year Appropriation Assessed Value Percent
2000 9,948,036 803,891,323 1.237%
2001 13,947,270 901,813,310 1.547%
2002 12,986,918 992,018,426 1.309%
2003 13,565,749 1,137,570,526 1.193%
2004 13,741,933 1,297,803,114 1.059%
2005 15,591,492 1,438,036,209 1.084%
2006 18,038,400 1,667,949,738 1.081%
2007 19,438,633 1,999,331,298 0.972%
2008 19,691,948 2,028,911,987 0.971%
2009 19,073,192 1,847,845,205 1.032%
2010 18,056,938 1,673,245,674 1.079%
2011 17,506,072 1,543,308,420 1.134%
2012 17,517,544 1,495,282,994 1.172%
2013 17,499,724 1,486,295,612 1.177%
FY 2013 Adopted Budget Page 175 of 283
'All
4
A
{ 4
- - N16
516
FY 2013 Adopted Budget Page 176 of 283
North Palm Beach Fee Schedule
General Services
Fiscal Year 2012-2013
Description Fees Description Fees
Library Actual Cost
Overdue Fines Zoning Map
7/14/28 day Books 25¢a day (Cost of duplication,depends on size)
Audio/CD Books 25¢a day CD-$1.00 each or cost of CD if more $1.00 each
Music CDs 25¢a day
DVD $2.00 a day Special Service Fee:
Interlibrary Loans $1.00 a day For any request in which the nature or volume of the
Magazines 25¢a day public records requested to be inspected or copied
Lost Items requires more than 30 minutes of clerical and.or secretary
Replacement Item Cost plus$10.00 Processing Fee assistance to research,locate,review for confidential
Library Cards-NPB Resident No charge information,copy,refile,oversee the review of,print and
Library Cards-Non-Residents per family $ 25.00 or use of information technology resources there will be
Library Cards-Non-Residents Individual up to 6 months $ 15.00 a special service fee which is hourly rate(excluding
benefits)of the individual providing the public records.
Finance
NSF Checks:
$25.00(face value of check does not exceed$50.00)
$30.00(face value of check does not exceed$300.00)
$40.00(face value of check exceeds$300.00 or 5%whichever is greater)
Public Works
Annual Commercial Disposal Fee(calculated by occupancy category
and square foot of building as determined by Solid Waster Authority) 0.068
Low Density 0.181
Medium 0.967
High
Residential Yard Waste Removal Fees $ 4.50
Disposal Fee per cubic yard $ 2.50
Equipment&Fuel Cost per cubic yard $ 7.00
In addition to the charge per cubic yard set forth above,persons who
violate the yard waste collection requirements shall also be assessed
for personnel costs(less benefits)in the amount of$18.50 per hour
based on the actual time incurred in removing the yard waste,with
a two-hour minimium charge
Swale Tree Permit No charge
Clerk's Office
Copies:
Single-sided page up to 8.5 x 11 .15 each
Double-sided page up to 8.5 x 11 .20 each
Single-sided page 11 x 17 .20 each
Certified copies,plus per page cost for copies $1.00
Lien Certificaiton each parcel number $20.00
FY 2013 Adopted Budget Page 177 of 283
North Palm Beach Fee Schedule
Code Compliance and Community Planning
Fiscal Year 2012-2013
Code Compliance
Description: Fee:
Annual Abandoned Property Registration Fee $150.00
C od Citation Fees:
First Violation $25.00
Second Violation $100.00
Third Violation $150.00
Fourth Violation
(Mandatory at before the Special Magistrate)
Planning&Zoning
Description: Fee:
Zoning Variances $200.00
Sign Variances $150.00
Comprehensive Plan Amendments application fee $300.00
Voluntary Annexation application fee $200.00
Rezoning(amendments,modify,supplement or repeal) $300.00
Plaunned Unit Development(PUD) $100.00 per acre of fraction thereof
Temporary Banner Fee(each) $10.00
Portable Storage Containers&Roll-off Construction Dumpsters(Permit) $25.00
Portable Storage Containers&Roll-off Construction Dumpsters(Permit Renewal) $10.00
Special Event Permit-Profit $50.00
Special Event Permit-Non-Profit $25.00
FY 2013 Adopted Budget Page 178 of 283
North Palm Beach Fee Schedule
Building Department
Fiscal Year 2012-2013
Description: Fee:
Minimum Permit Fee $50.00 Minimum plus plan review fee if applicable
Percentage of Valuation: Unit Value:
3.68% Up to the first$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 10%of permit fee.$25 Miniumum. Third rejection of plans for
permits 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 applicable to all sub-permits that do not require an
independent review
Surcharge 1.5 percent of the permit fee. Minimum of$2.Florida State
Statues SS 468.631
Building Code Administrators and Inspectors Fund 1.5 percent of the permit fee. Minimum of$2.Florida State
Statues 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 tp 24"x36"
Building Relocation $290.00
Parking lot overlay/re-striping $100 per lot up to 150 parking spaces
$125 per lots over 150 parking spaces
Construction Trailers $50.00
Re-inspection Fee $50.00,second re-inppection$100,four(4)times the amount of
the fee imposed for the fast 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)
$75/hr lhr min,2hr Min for after hours,4hr Min weekends&
Unscheduled inspection by special request(Subject to availablity) holidays per inspector or inspection trade.
Penalty for commencing work without first securing a permit or Two(2)times the pemut fee,plus$100.00 Administration Fee.
written approval (At the discretion of the Building Official)
$2.25 per$1,000 of valuation. Minimum Fee:$50.00 Civil Plans
Plan Review:$50.00.Hood Review(excluding fire supression
Fire Department Plan Review(f applicable) system):$75.00.
Change of contractor-same location $75.00 plus$25.00 per sub-contractor.
Residential Revision Fee After plans are approved and permit issued,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 plans are approved and permit issued-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.
FY 2013 Adopted Budget Page 179 of 283
North Palm Beach Fee Schedule
Building Department
Fiscal Year 2012-2013
Description: Fee:
Renew or extend ermit or a lication:
(May require additional Impact,Building,or other fees,if increases have
occurred s nce on final a lication
Re-issuance Fee(within 180 days of expiration date) $50.00
State Required Construction Lien Law Notification $5.00
Temporary Signs or Temporary Tents(Each) $50.00 plus plan review and Fire Department Fee if applicable
Temporary Certificate of of Occupancy Fee $100.00
Temporary Certficate of Completion Fee $100.00
Early Power Release(Commercial Projects Only) $100.00
Document Research Time&Material Fees after 15 minutes Determined by Department Supervisor
Palm Beach County Impact Fees Palm Beach County Impacts fees are collected by Village of North
Palm Beach. Impact fee credit approval is required at the time of
permit application submittal.
Refund of buildjULUEEMIkEs
Refunds requested due to application error or canceling of a permit(All conditions must be met):
1.A maximum of 50%will be refunded.
2.Permit cannot be expired.
3.No-work has occurred or commenced on the project(verified by the building inspector and plan review has processed the application.
4.Request must be in writing,addressed to the Building Official.
5.Plan review fees are not subject to refund. EEM
WED
FY 2013 Adopted Budget Page 180 of 283
Village of North Palm Beach
FY 2012-2013 Business Tag Receipt Fee Schedule
Classification Existing
AGRICULTURAL SERVICES
Veterinary Services:
Veterinary service from a truck $ 132.00
Veterinary service to animal specialties $ 132.00
Animal specialty services,except verterinary $ 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 defined 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$55.00 increased to$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
Radiotelevision 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
Liquified petroleum distributors $ 578.50
Water supply(franchise) $ 578.50
Sanitary sewer services(franchise) $ 578.50
FY 2013 Adopted Budget Page 181 of 283
Village of North Palm Beach
FY 2012-2013 Business Tag Receipt Fee Schedule
Classification Existing
WHOLESALE TRADE(See RETAIL)
Wholesale-durable eoods:
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(Maximun cap$7,500) $ 9.45
Filing station,marine/auto/other:
1-4 dispensers $ 93.00
Each additional dispenser $ 27.00
Eating place($54.50 increased to$57.00 minimum)each seat $ 2.70
Drinking place(alcoholic drinks)($54.50 increased to$57.00 minimum)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
Enow-
FY 2013 Adopted Budget Page 182 of 283
Village of North Palm Beach
FY 2012-2013 Business Tag Receipt Fee Schedule
Classification Existing
REAL ESTATE
Real estate operator($54.50 increased to$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 $ 37.50
Title abstract office $ 132.00
Land subdividers and developers $ 186.50
Holding and other investment offices $ 297.00
SERVICES
Hotels,rooming houses,etc.($54.50 increased to$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
FY 2013 Adopted Budget Page 183 of 283
Village of North Palm Beach
FY 2012-2013 Business Tag Receipt Fee Schedule
Classification Existing
AUTO SERVICE/REPAIR
Auto Rental $ 132.00
Auto repair shop: $ 37.50
2 persons $ 59.50
3-4 persons $ 110.00
5-6 persons $ 176.00
7-10 persons $ 220.00
11-20 persons $ 363.00
More than 21 person $ 132.00
Car wash
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
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 fitness 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
FY 2013 Adopted Budget Page 184 of 283
Village of North Palm Beach
FY 2012-2013 Business Tag Receipt Fee Schedule
Classification Existing
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) $ 59.00
Community residential home(Fla.Statute) $ 154.00
Social services NEC $ 132.00
Membership organizations
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
Certified public accountant each $ 132.00
RESEARCH,DEVELOPMENT AND TESTING SERVICES
Research,development and testing services $ 132.00
FY 2013 Adopted Budget Page 185 of 283
Village of North Palm Beach
FY 2012-2013 Business Tag Receipt Fee Schedule
Classification Existing
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
LATE FEES
All businesses tax receipts issued hereunder maybe 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 additional five-percent for each month of delinquency thereafter until paid. The total delinquency
penalty shall never exceed twenty-five(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 such transfer fee equal to ten
(10)percent of the annual business tax but not less than three dollars($3.00)and not more than twenty-
five dollars($25.00)
New Location:(At the time any such receipt is transferred,the person applying such transfer fee equal to ten
(10)percent of the annual business tax but not less than three dollars($3.00)and not more than twenty-
five dollars($25.00)
FY 2013 Adopted Budget Page 186 of 283
North Palm Beach Fee Schedule
Public Safety
Fiscal Year 2012-2013
Description Fees Description Fees
Public Safety Annual Fire Inspection Fees
Bicycle Registration $ 1.00 Assembly:
Accident Reports-per one-sided page $ 0.15 50-299 $ 50.00
Accient Report-two-side page $ 0.20 300-999 $ 75.00
Accident Report-CD $ 5.00 1,000-4,900 $ 150.00
Fingerprinting-Village Resident $ 2.00 5,000 or greater $ 250.00
Fingerprinting-Employment in the Village $ 4.00 Educational:
False Alarm-Residences $ 50.00 Day Care,Nursery Pre-school $ 35.00
False Alarm-Businesses $ 100.00 All others $ 75.00
Alarm Permit Account(New&Renewal) $ 25.00 Healthcare/Instructional:
Parking Fines $ 25.00 5,000 square feet and under $ 50.00
Parking Fines-No decal for marina parking $ 50.00 5,001-15,000 square feet $ 100.00
Parking Fines-Second Violation $ 100.00 15,001-30,000 square feet $ 150.00
Water Restriction-1st Violation Warning 30,001-100,000 square feet $ 250.00
Water Restriction-2nd Violation $ 25.00 100,001 square feet or greater $ 350.00
Outside Services(Special Details) $ 42.02 Transient Lodging,Apartment,Residential Board
Forfiture Revenue Varies and Care,and Adult Living Facilities:
24 units and less $ 50.00
Emergency Medical Services Fees 25-100 units $ 75.00
Basic Life(per transport) $ 530.00 101-500 units $ 150.00
Advanced Life Support Level One(per transport) $ 585.00 501 units or greater $ 250.00
Advanced Life Support Level Tow(per transport) $ 645.00 Mercantile,Office,Storage,Industrial and
and Manufacturing:
*plus$8.00 per mile 5,000 square feet and under $ 35.00
5,001-15,000 square feet $ 50.00
Fire/Rescue(Special Details) $ 42.02 15,001-30,000 square feet $ 75.00
30,001-100,000 square feet or greater $ 250.00
Marinas and Boat Storage Facilities:
50 boat slips and under $ 50.00
51-200 boat slips $ 150.00
101-250 boat slips $ 200.00
251 boat slips or greater $ 300.00
Re-inspection Fee(All) $ 25.00
Tent&Temporary Structures $ 35.00
Plan Review Fees
Inspection&Plan Review Fee $2.25 per$1,000
(based on improvement cost) ($50.00 min)
Civil Drawing Review Fee $ 50.00
Hood(excluding fire suprression system) $ 75.00
Re-Inpsections/Extra Inspections:
First No charge
Second $ 100.00
Third $ 150.00
Fourth and subsequent $ 200.00
Any unproductive trip $ 75.00
FY 2013 Adopted Budget Page 187 of 283
North Palm Beach Fee Schedule
Recreation Facilities/Programs
Fiscal Year 2012-2013
Description Fees Sales Tax Total Fee Description Fees Sales Tax Total Fee
Community Center Pool Membership Fees(Annual)
Resident Gymnasium(3 In minimum) $ 75.00 $ 4.50 $ 79.50 Resident Family $ 325.47 $ 19.53 $ 345.00
Non-Resident Gymnasium(3 In minimum) $ 150.00 $ 9.00 $ 159.00 Non-Resident Family $ 468.00 $ 28.08 $ 496.08
Resident after hours building charge(Hourly) $ 100.00 $ 6.00 $ 106.00 Resident Single $ 175.00 $ 10.50 $ 185.50
Non-Resident after hours building charge(Hourly) $ 250.00 $ 15.00 $ 265.00 Non-Resident Single $ 260.00 $ 15.60 $ 275.60
After hours staff charge(Hourly) $ 25.00 $ - $ 25.00 Summer Family(6 months) $ 200.00 $ 12.00 $ 212.00
School non-profit Charge(Hourly) $ 25.00 $ 1.50 $ 26.50 Resident Junior(17&under) $ 95.00 $ 5.70 $ 100.70
Non-Resident Junior(17&under) $ 115.00 $ 6.90 $ 121.90
Anchorage Park Activities Bldg Resident Masters(training) $ 115.00 $ 6.90 $ 121.90
Non-Resident Masters(training) $ 160.00 $ 9.60 $ 169.60
Resident Room A(Hourly) $ 25.00 $ 1.50 $ 26.50
Non-Resident Room A(Hourly) $ 35.00 $ 2.10 $ 37.10 Pool Fees(Daily)
Resident Room B(2 In minimum) $ 35.00 $ 2.10 $ 37.10 Adult $ 4.72 $ 0.28 $ 5.00
Non-Resident Room B(2 In minimum) $ 60.00 $ 3.60 $ 63.60 Child(13&under) $ 2.83 $ 0.17 $ 3.00
Kitchen Usage(Hourly) $ 10.00 $ 0.60 $ 10.60 Child(3&under) Free Free Free
Tiki Hut#1-(fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00
Resident after hours building charge(Hourly) $ 100.00 $ 6.00 $ 106.00 Tiki Hut#2-(fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00
Non-Resident after hours building charge(Hourly) $ 200.00 $ 12.00 $ 212.00
After hours staffcharge(Hourly) $ 25.00 $ - $ 25.00 Tennis Membership Fees(Annual)
Resident Family $ 498.00 $ 29.88 $ 527.88
Resident Anchorage Gazebo(fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00 Non-Resident Family $ 665.00 $ 39.90 $ 704.90
Non-Resident Anchorage Gazebo(fee total for 3 hrs)* $ 100.00 $ 6.00 $ 106.00 Resident Single $ 388.00 $ 23.28 $ 411.28
Non-Resident Single $ 498.00 $ 29.88 $ 527.88
Osborne Park Resident Junior(17&under) $ 89.00 $ 5.34 $ 94.34
Resident Recreation Building(2 In minimum) $ 50.00 $ 3.00 $ 53.00 Non-Resident Junior(17&under) $ 104.00 $ 6.24 $ 110.24
Non-Resident Recreation Building(2 In minimum) $ 150.00 $ 9.00 $ 159.00
Guest Fees(members/residents) $ 10.00 $ 0.60 $ 10.60
Lakeside Park Guest Fees(non-members/non-residents) $ 12.00 $ 0.72 $ 12.72
Resident Tiki Hut-Large(fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00
Non-Resident Tiki Hut-Large(fee total for 3 hrs)* $ 100.00 $ 6.00 $ 106.00 Tennis Summer Memberships
Resident single $ 200.00 $ 12.00 $ 212.00
Sports Programs(Per/League) Non-Resident Single $ 225.00 $ 13.50 $ 238.50
Resident Youth Basketball $ 65.00 $ - $ 65.00 Resident Family $ 225.00 $ 13.50 $ 238.50
Non-Resident Youth Basketball $ 75.00 $ - $ 75.00 Non-Resident Family $ 250.00 $ 15.00 $ 265.00
Resident Youth Soccer $ 65.00 $ - $ 65.00
Non-Resident Youth Soccer $ 75.00 $ - $ 75.00 Marina Fees(Annual)
Resident Youth Flag Football $ 65.00 $ - $ 65.00 Dry Storage
Non-resident Youth Flag Football $ 75.00 $ - $ 75.00 15 feet&under $ 600.00 $ 36.00 $ 636.00
Coed Softball(per team) $ 250.00 $ - $ 250.00 16-20 feet $ 650.00 $ 39.00 $ 689.00
Men's Over 40 Basketball(per team) $ 500.00 $ - $ 500.00 21-25 feet $ 700.00 $ 42.00 $ 742.00
Men's Softball(per team) $ 500.00 $ - $ 500.00 26-30 feet $ 750.00 $ 45.00 $ 795.00
31-35 feet $ 800.00 $ 48.00 $ 848.00
Baseball Fields(Hourly) 36&over $ 850.00 $ 51.00 $ 901.00
Resident $ 10.00 $ 0.60 $ 10.60
Non-Resident $ 20.00 $ 1.20 $ 21.20 Wet Storage(Annuab $ 1,886.00 $ 113.16 $ 1,999.16
Team Rental Non-Profit $ 25.00 $ 1.50 $ 26.50
Team Rental For Profit $ 50.00 $ 3.00 $ 53.00 Ramp Decal(Annual) $ 60.00 $ 3.60 $ 63.60
Resident Ballfield Lights(2 In minimum) $ 25.00 $ 1.50 $ 26.50 Temporary Day Launch Permit(res.Only) $ 9.43 $ 0.57 $ 10.00
Non-Resident Ballfield Lights(2 In minimum) $ 50.00 $ 3.00 $ 53.00
Volleyball Courts(Hourly)
Resident $ 10.00 $ 0.60 $ 10.60
Non-Resident $ 20.00 $ 1.20 $ 21.20
Team Rental Non-Profit $ 25.00 $ 1.50 $ 26.50
Team Rental For Profit $ 50.00 $ 3.00 $ 53.00
NOTE:1)Programs offered by the Village of North Palm Beach are not taxable;However,rentals are subject to sales tax. Rental fees are hourlyurless specified(*).The VNPB
reserves the right to change fees at anytime with approval from Village Council.
2)Programs maybe offered by independent instructors that are not listed.These program fees will be set and collected by the program instructor(sales tax applicable).
3)Non-profit 501 C organizations and local schools will be charged at the Resident rate unless otherwise specified.
FY 2013 Adopted Budget Page 188 of 283
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VILLAGE of NORTH PALm BEACH,
FY 2012P*2013
Country Club
Organization Chart
Residents of The Village of North Palm Beach
Village Council VILLAGE BOARDS
-Golf Advisory Board
Village Manager
Golf Operations Food & Beverage Operations
WRAP! QPlf PPQfo8r,0PAAl - 1 FT
Director of Golf Administrative Support Director of Food & Beverage 1 FT
First Assistant Golf Pro 1 FT Assistant Restaurant Manager 1 PT
Outside Service Coordinator 1 FT Accounting Clerk 1 FT g
es 0 PT (-1 PT)
Outside Service Attendant 7 PT Ggef 0 PT (-1 PT)
Golf Shop Attendant 5 PT Line Cook 4 PT (-1 PT)
Driving Range/Ranger 9 PT Service Personnel 15 PT
Member Relations Coordinator 1 PT Dishwasher 4 PT
Sales & Marketing Rep 1 PT Snack Bar Attendant 6 PT
Kitchen Manager/Chef 1 FT (+1 FT)
Banquet Event Coordinator 1 PT (+1 PT)
Note:
The personnel changes in the Food&Beverage Operations are a result of reorganization and a shift in operating
strategy. In all, the Food& Beverage Operations budget realized a reduction in two (2)part-time positions and an increase Summary: Change:
in one (1) full-time position. These changes will maximize our ability to achieve both operational efficiency and profitability. FT=6 +1 FT
PT=54 -2 PT
The personnel change in the Golf Operation is a title change only and has no impact on the operation.
FY 2013 Adopted Budget Page 190 of 283
North Palm Beach Country Club
Mission Statement Professional, one (1) full-time Outside Service Coordinator, one
(1) part-time Member Relations Coordinator, one (1) part-time
The North Palm Beach Country Club (NPBCC) is committed to Sales & Marketing Representative, seven (7) part-time Outside
offering a quality recreational facility to its residents, members and Service Attendants, nine (9) part-time Ranger/Driving Range
customers. Its mission is to do so by maintaining self-sustaining Attendants, and five (5) part-time Golf Shop Attendants. The
operations through an integrated combination of pricing, marketing operation also has one (1) full-time Accounting Clerk located in
and operating controls that capitalize on the facility's ideal locale the Finance Department in Village Hall. This staffing arrangement
adjacent to the Intracoastal Waterway, the golf club's Jack best reflects the customer service needs of the golf club.
Nicklaus "Signature" course design, and exemplary customer
service that reflect the high ideals of the Club amenities, special The Golf Course Maintenance Division of the Golf Operation is
functions and users. outsourced to International Golf Maintenance (IGM) of Orlando,
Florida. This partnership allows a higher level of conditioning on
Service Levels Narrative Golf Operation the Nicklaus "Signature" course layout and realizes a significant
monetary savings to the Village. The maintenance of the buildings
In November 17, 2006 the North Palm Beach Country Club falls under the supervision of the Public Works Department.
opened its newly renovated golf course, becoming only the second Outsourcing the maintenance of the golf course and having Public
public municipal golf course in the U.S. to bear the prestigious Works oversee the clubhouse maintenance is the most prudent and
moniker of a Jack Nicklaus "Signature" Golf Course. Our fiscally responsible way to operate the facility.
Nicklaus "Signature" course offers six (6) sets of tees so each
golfer may challenge the course in a manner that is equal to their The Village Administration anticipates new golfers applying for
individual game. The course will play up to 7,071 yards at a par membership to the Nicklaus "Signature" golf course in the
71. A putting green is located by hole number one and a upcoming year. In order to provide reasonable member access to
pitching/chipping green is located by hole number 15 for golfers to course play while preserving access to "walk-in" guests during
perfect their "short game." The club also has a members-only high season and holidays, a maximum of 375 annual golf
short game area on the north side of the maintenance facility. memberships will be allowed for the upcoming Fiscal Year.
Available memberships will continue to be prioritized as follows:
Club golf operations are open seven (7) days-a-week offering
individual, group and clinic instruction from on-staff PGA • Renewal of existing club members;
professionals, monthly tournaments for all levels of skill and . Residents of North Palm Beach;
experience, and a lighted driving range. The golf shop offers a . New members sponsored by existing members in our
variety of soft goods, golf accessories and clubs for sale. membership initiative program; and
The Golf Operation is headed up by the Director of Golf Operations. • Non-resident applications.
The Director is assisted by one (1) full-time First Assistant Golf
FY 2013 Adopted Budget Page 191 of 283
In order to maintain the "Signature" course the proposed Golf Quality food at a competitive value and friendly professional service
budget reflects funding for additional trees and sod. These items is a cornerstone of the Restaurant operation. The "Village Tavern"
will be needed to continue the "fine tuning" of the golf course as it serves freshly prepared quality cuisine that is targeted to appeal to
moves into its seventh season of play. a variety of consumers. The "Village Tavern" serves daily specials,
quick food for golfers, and provides a menu on the golf carts for
Personnel Changes GoIOperation convenient call-ahead service.
The personnel/title changes for Fiscal Year 2013 are as follows: The "Snack Bar," located adjacent to the Pool deck, services both
the patrons of the pool as well as golfers seeking to purchase quick
• Title change from "Head Golf Professional" to "Director of food and beverage items during the summer months.
Golf Operations" for one (1)full-time position.
Beverage Cart services are provided for the Golf Course. Cart
Service Levels Narrative Food&Beverage (F&B) Operation service provides a variety of snacks, sandwiches, and beverage
options including alcoholic beverages 7 days a week.
The Country Club Food & Beverage (F&B) Operation is a division
of the North Palm Beach Country Club. F&B works cooperatively The sale and distribution of alcoholic beverages both on the golf
with the Golf, Tennis, and Pool Operations to enhance course and within the facilities will be strictly regulated in
tournaments, special events and the overall experience at the Club, accordance with the prevailing beverage laws.
and provides services to the general public as well.
The Banquet Room is available for business meetings, parties, and
North Palm Beach Country Club "Village Tavern" Restaurant, Bar special events. Food and beverage services are available and are
and Banquet operations are conducted by Village staff under the coordinated through the F&B Operation. Banquet services are critical
direction of the Director of Food & Beverage. The Director of to the overall success of the F&B Division. The facility fulfills a
Food & Beverage is assisted by (1) full-time Kitchen niche within the community by offering a great atmosphere,
Manager/Chef, (1)part-time Assistant Restaurant Manager, one (1) beautiful setting, quality food, and great service at an affordable cost.
part-time Banquet Event Coordinator, fifteen (15) part-time F&B The F&B Division will focus its marketing efforts in the upcoming
Service Personnel, four (4) part-time Dishwashers, six (6) part- fiscal year to target the Northern Palm Beach County market area.
time Snack Bar Attendants, and four(4)part-time Line Cooks.
Personnel Chanfes Food&Beverage Operation (F&B)
The Restaurant and Bar is "OPEN" to the public serving the The personnel/title changes for Fiscal Year 2013 are as follows:
membership and community seven (7) days-a-week with . Deletion of one (1) part-time Restaurant Sales Coordinator
modifiable hours of operation predicated upon seasonal activities position;
and overall profitability. Restaurant hours and daily staffing levels . Deletion of one (1)part-time Line Cook position;
are modified in accordance with seasonal and other business . Addition of one (1) part-time Banquet Event Coordinator
factors to provide attentive and friendly service with an appropriate
position;
ratio of service personnel to customers. . Deletion of one (1) part-time Chef Position; and
• Addition of one(1)full-time Kitchen Manager/Chef position.
FY 2013 Adopted Budget Page 192 of 283
Current Year Accomplishments and New Initiatives Goals and Objectives
During FY 2012, the North Palm Beach Country Club achieved the In the coming year, the North Palm Beach Country Club plans to
following new initiatives and goals for improvement: achieve the following goals and objectives:
• Enhanced the look and functionality of the member's short Council Goal:
game area by separating the practice and parking areas. The Maintain and improve all Recreational Facilities of the Village
bunker has also been expanded to make practice from this
area more enjoyable; Department Goal:
• Modernized the Golf Shop with additional furniture and Enhance membership status by making golf memberships
new technology, which has increased customer enjoyment more valuable.
and improved the overall ambiance of the shop.
• Improved the merchandise operation by offering the most Objectives:
in demand, quality items from the leading manufacturers; a. Increase the overall number of golf memberships.
and added progressive products that have broadened the b. Promote the Club through"brand" marketing.
customer base; c. Improve the customer service levels by improving staff
• Expanded the member and non-member tournament communication and training.
program throughout the year. Increased participation by
offering a wide variety of unique formats and contests that Department Goal:
target golfers of all ages; To afford "Village Tavern" customers a positive dining
• Enhanced the instructional program with more formalized experience through the delivery of quality food and service at a
programs for juniors and women and added more competitive price, and to provide a destination restaurant/bar
technologically advanced teaching techniques that have that exudes an environment that is welcoming to both
simplified and improved the learning process; members and guests.
• Magnified the Club's reach to customers through a variety
of marketing and advertising tools including: a more Objectives:
current and interactive website, search engine optimization, a. Continue to develop a service-based establishment, whose
building an email database, flyers, advertisements in primary goal is to exceed customers' expectations.
publications, and capitalizing on other networking b. Create a food and beverage establishment on the golf course to
resources such as other Village departments; enhance sales from the driving range and serve guests on the
• Improved revenue over expense, by controlling food and golf course.
labor costs, managing operating expenses, and setting c. Increase participation in club activities by providing food and
appropriate menu prices; beverage services for the Golf, Pool and Tennis Operations.
• Improved service and food quality, by proper training and d. Increase marketing for our banqueting venue, by providing a
setting service standards; and menu for all occasions, for clientele to choose from via the web
• Created a banquet and special event menu that is in-line site and by reaching out to local hotels and other groups.
with proper costs and compatible with market trends.
FY 2013 Adopted Budget Page 193 of 283
Council Goal: Council Goal:
Enhance the Spirit and Participation of our Community Protect the Financial Integrity of the Village in a Difficult
Economic Environment
Department Goal:
Increase outside events and activities during the summer Department Goal:
season to increase year round usage. To establish the banquet facilities as the definitive location for
quality affordable parties/events in Northern Palm Beach
Objectives: County through targeted marketing and a greater focus on
a. Increase outside tournaments and outings including F&B securing recurring banquet events.
opportunities.
b. Grow junior, beginner and ladies programs with camps and Objectives:
clinics focusing on year-round residents. a. Maintain and grow a sustainable F&B Operation through
c. Highlight upcoming events and activities through the Country repeat banquet clientele with an emphasis on recurring events
Club website, Village newsletter, newspaper and other (i.e. corporate events, holiday parties, etc.).
progressive advertising outlets. b. Market the use of the NPBCC Banquet Facility for weddings,
birthday parties, bar and bat mitzvahs, and other individual
Departmental Goal: special events.
Increase Food and Beverage events year round for the whole c. Ensure adequate cost controls are in-line with market pricing,
community to participate in. to maintain affordable menu prices.
Objectives: Performance Measures
a. Monthly theme nights such as theme buffet or ala carte Performance FY 2011 FY 2012 FY 2013
dinners, i.e. Italian Night, Prime Rib Night, Seafood Night. Measure Actual Projected Estimated
b. Increase more family-driven events.
c. Highlight upcoming eventsand activities through the Number Golf 251 235 245
Country Club website, Village newsletter and other Memberships
advertising outlets. Number of Member
25 20 20
Golf Tournaments
Number of Outside Events 10 10 10
and Outings
Number of Clinics and
Camps (Juniors, 86 97 97
Members, etc.)
Special events held at the 149 200 220
NPBCC Banquet Facility
FY 2013 Adopted Budget Page 194 of 283
Banquet and Special Events: The number of banquets and
Banquets and Special Events special events is a good indicator of the overall health of the Food
and Beverage Operation, as roughly 56% of total F&B Revenue is
derived from banquets and special events.
250
200
150
100
50
0
FY2011 FY 2012 FY 2013
Actual Projected Estimated
Member Tournaments and Events Golf Memberships
100
250
80
200
60
150
40
100
20
0 50
FY2011 FY 2012 FY 2013
Actual Projected Estimated 0
■#Tournaments 25 20 20 FY 2011 FY 2012 FY 2013
■#Outside Events/Outings 10 10 10 Actual Projected Estimated
❑#CIinics and Camps 86 97 97 ❑#Memberships 149 200 220
Member Tournaments and Events: Country Club Administration Golf Memberships: The number of golf members is a good
has been successful in determining the number and type of events indicator of the Club's overall health as roughly 43% of total play
desired by the members; thus adding value to the membership is from members. Because most members renew at the beginning
experience. Offering more outside events, outings, clinics, and camps of the fiscal year, a substantial amount of the revenue derived from
has raised the profile of the Club, resulting in increased revenue. memberships is received in the first quarter, which helps to cover
operating expenses throughout the year.
FY 2013 Adopted Budget Page 195 of 283
The Village of North Palm Beach
Country Club Budget Summary
Fiscal Year 2012-2013
Original %Increase/
Fiscal Year 2012-2013 FY 2012 (Decrease)over Actual Actual Actual
Golf F&B Admin Total Budget 2012 Budget 9/302011 9/302010 9/302009
REVENUES
Driving Range $ 209,026 S 209,026 S 197,380 5.90% 208,865 174,929 208,230
Membership 623,580 623,580 664,970 -6.22% 650,358 753,349 910,249
Cart Rental 939,400 939,400 1,019,820 -7.89% 866,505 960,599 998,584
Walking Fees 37,520 37,520 41,560 -9.72% 40,204 45,215 39,910
Greens Fees 912,480 912,480 836,500 9.08% 810,849 753,886 816,059
Lessons 100,000 100,000 100,000 0.00% 102,006 49,365 21,622
Tournament Proceeds 2,716 2,716 0 0.00% 1,675 3,470 508
Merchandise Sales 140,150 140,150 137,000 2.30% 133,349 133,324 133,386
Special Events/Camps 4,000 4,000 4,000 0.00% 400 200 12,204
Food&Beverage-Lease Operation - 0 0 0.00% 0 28,241 192,735
Liquor Sales 240,000 240,000 256,622 -6.48% 221,152 84,145 -
Food&Beverage Sales 545,000 545,000 591,088 -7.80% 479,226 158,839 -
Sales of Surplus 96,000 - 96,000 0 0.00% 0 124,000 0
Interest Earnings 7,327 7,327 8,855 -17.26% 8,493 14,686 7,376
Other 55,434 36,300 - 91,734 42,900 113.83% 56,608 82,016 71,372
Total Revenues 3,120,306 821,300 7,327 3,948,933 3,900,695 1.24% 3,579,690 3,366,265 3,412,235
EXPENSES
Personnel:
Salary&Benefits 518,648 363,814 56,286 938,748 912,212 2.91% 892,066 715,637 558,813
Operating:
Accounting&Auditing - - 7,000 7,000 7,000 0.00% 5,911 5,187 6,512
Charge Card Fees 51,500 8,000 0 59,500 62,798 -5.25% 58,602 52,262 51,284
Contractual Services 1,192,888 26,500 34,139 1,253,527 1,223,415 2.46% 1,207,178 1,214,879 1,297,245
Entertainment - 10,000 0 10,000 12,500 -20.00% 23,298 11,032 0
Rental-Equipment/Uniform,etc. 2,000 15,500 5,214 22,714 23,800 -4.56% 22,112 19,120 113,737
Legal Fees 7,500 7,500 7,500 0.00% 3,395 11,652 2,488
Lessons 35,000 - 0 35,000 40,000 -12.50% 27,386 14,580 5,684
Marketing&Advertising 42,000 3,000 0 45,000 50,040 -10.07% 46,376 47,634 41,869
Materials&Supplies 48,175 25,250 4,000 77,425 78,119 -0.89% 56,388 81,934 36,893
Merchandise 98,000 290,000 0 388,000 416,285 -6.79% 373,348 184,527 112,418
Repairs&Maintenance 25,379 23,200 0 48,579 45,065 7.80% 27,625 52,748 17,388
Solid Waste Disposal 7,226 7,224 0 14,450 13,798 4.73% 12,542 12,040 9,866
Utilities 161,035 50,273 5,894 217,202 226,848 -4.25% 209,567 207,725 238,622
Other Operating Costs 18,800 7,450 5,000 31,250 45,900 -31.92% 42,666 40,590 31,106
Capital:
Capital Outlay - 53,639 0 53,639 15,500 246.06% 60,456 36,972 15,951
Debt&Other:
Debt Service 398,151 398,151 394,901 0.82% 412,338 471,149 506,548
Golf Cart Lease 171,300 171,300 75,300 127.49% 75,235 160,626 71,157
Insurance-Prop&Gen Liab 43,881 43,881 39,864 10.08% 40,840 56,923 63,247
Contingency 126,067 126,067 209,850 -39.93% 0 0 0
Total Expenses 2,770,102 883,850 294,981 3,948,933 3,900,695 1.24% 3,597,328 3,397,216 3,180,826
Revenues over(under)expenses S 350,204 S (62,550) S (287,654) S - S - S (17,638) S (30,952) S 231,409
Rounds 48,000 44,972 50,210 50,910
FY 2013 Adopted Budget Page 196 of 283
Village of North Palm Beach Country Club
FY 2012-2013 Budget Highlights
Number of Memberships 274
Target Number of Rounds 48,000
Personnel Highlights:
*Employee Salaries $ 750,410
*Employee Benefits 188,338
Total Personnel Costs $ 938,748
Operating Highlights:
*Golf Course Maintenance Contract 1,153,888
*Cost of Food&Beverage Merchandise 290,000
*Utilities 217,202
*Cost of Golf Merchandise 98,000
*Materials&Supplies 77,425
*Charge Card Fees 59,500
*Marketing&Advertising 45,000
*Repairs&Maintenance 48,579
*Property/General Liability 43,881
Total Operating Costs $ 2,261,028
Capital Highlights:
*Half-way house 53,639
Total Capital Outlay $ 53,639
Debt Service:
*Loan(Golf Course Renovation) 398,151
*Golf Cart Lease(includes balloon payment of$96,000) 171,300
Total Debt Service $ 569,451
Total Country Club Contingency $ 126,067
Total Fiscal Year 2012-2013 Country Club Budget $ 3,948,933
FY 2013 Adopted Budget Page 197 of 283
k
•h
FY 2013 Adopted Budget Page 198 of 283
Village of North Palm Beach Country Club
Fiscal Year 2012-2013 Revenues
Other Driving Range
$405,627 $209,026
5.29
■ Food&Beverage 10.27° Membership
$821,300 $623,580
20.80% 15.79
Greens Fees Cart Rental/Walking Fee
$912,480 $976,920
23.11% 24.74
Total Revenues = $ 3,948,933
FY 2013 Adopted Budget Page 199 of 283
Country Club Revenues $399489933
The Country Club is operated as a self-supporting enterprise for Cart Rental/Walkin2 Fee $976,920
which fees charged to users are intended to pay for the full cost of
operations. This section includes a discussion regarding revenue This class of revenue represents 24.74% of the overall Country Club
sources for the Village's FY 2012/13 Country Club Budget. The Revenues. The calculation is based on anticipated rounds:
major source of Country Club revenues (approx 69%)are derived from . Average cart fee per round played (excluding walkers)
golf memberships, cart rentals, greens fees, and the driving range. ($21.35 x 44,000) = $939,400
_
The budgeted revenues are estimated based on the number of • Walking Fees ($9.38 x 4,000 rounds) $37,520
memberships, plays, and cart rentals over past years; fees for these Cart Rental&Walking Fees
items are adjusted yearly to accommodate the estimated budgeted 5 Year Revenue Trend
expenses of the Country Club Operations.
1,100,000
The following assumptions were used when preparing the Country 1,050,000
Club Golf Revenue Estimates: 1,000,000
950,000
• 48,000 anticipated rounds 900,000
• 274 memberships 850,000
800,000
2009 2010 2011 2012 2013
■Revenue 1,038,49 1 1,005,81 906,709 1,061,38 976,920
Membership $623,580
Golf Memberships represent 15.79% of total Country Club Revenues
Memberships
and are based on type of membership: 5 Year Revenue Trend
Resident
138 memberships $345,870
svo,00fl
Non-Resident 66 memberships 229,900 -
soo,naa
Summer 58 memberships 44,210
d00,M)
Junior 12 memberships 3,600 290,M)
Golf Plus 12 memberships Included in above
p 2C. 2010 2f111 2012 2013
Total $6x13,500 �F2evemle
91 0,24 9 753,3+19 650,358 66+1,970 fi23,580
FY 2013 Adopted Budget Page 200 of 283
Greens Fees $912,480 Food & Beverage $821,300
Greens Fees represent 23.11% of total Country Club Revenues and Historically, the Food & Beverage operation has been contracted
are calculated based on current year average dollar per round out to an outside vendor. In May of 2010, the Village assumed the
multiplied by anticipated rounds for FY 2013: daily operations for the North Palm Beach Country Club
• Average dollar per round played x anticipated rounds Restaurant. Revenue from the Food & Beverage operation
($19.01 x 48,000) = $912,480 represents 20.80% of total Country Club Revenues and is
calculated based on the current year sales average:
Greens Fees Food& Beverage non-alcoholic Sales $545,000
5 Year Revenue Trend g ( )
Facility Rental 36,300
Liquor Sales 240,000
1,000,000
800,0 10 Total $821,300
600,0❑0
400,000
200,0❑0 Food& Beverage
5 Year Revenue Trend
2999 2010 2911 2012 2013
Revenue 81fi,059 753,88fi 810,849 836,505 912,480
900,000
800,000
700,000
Driving Range $209,026 600,000
500,000
400,000
Driving Range revenue represents 5.29% of total Country Club 300,000
Revenues and is based on a three-year average. 100,000
2999 2015 2011 2012 2013
Driving Range Revenue 272,259 701,350 847,715 821,300
5 Year Revenue Trend
210,000
200,000
190,000
180,000
170,000
160,000
150,000
2009 2010 2911 2012 2913
Revenue 2 208,865 197,380 2590 6
FY 2013 Adopted Budget Page 201 of 283
Miscellaneous $405,627
Miscellaneous
Miscellaneous Revenue represents 10.27% of total Country Club 5 Year Revenue Trend
Revenues and includes the following:
450,000
400,000
350,000
Golf Merchandise Sales $140,150 300,000
250,000
Special Events/Camps 4,000 200,000
Tournament Proceeds 2,716 i00,000
Golf Grip Sales 474 50,000
Interest Earnings 7,327 2009 2010 2011 2012 2013
Actu- Actual Budget Bud
Rental-Golf Clubs 32,000 NRevenue 439,203 434,128 302,532 292,755 405,627
Rental-Lockers 1,632
Rental-Bag Room 15,240
Golf Handicap Service 1,288
Sales of Surplus 96,000
Golf Ball Retrieval 4,800
Golf Lessons 100,000
Total $405 627
FY 2013 Adopted Budget Page 202 of 283
L
FY 2013 Adopted Budget Page 203 of 283
Village of North Palm Beach Country Club
FY 2012-2013 Expenses
Expenses(by category)
Contingency
$126,067 Personnel
Debt Service 3.19% _\ $938,748
$569,451 23.77%
14.42%
Insurance-Property&General
/ $43,881
■ Capital/
$53,639
1.36%
Total
$ 7
Operatin
$2,217,147
56.15%
Expenses(by department)
Administration Contingency
$125,033 $126,067
3.17% 3.19% ■ Insurance-Property&General
$43,881
Food&Beverage
$883
22.38%8%
tY
woo Golf
$2,770,102
70.15%
Total Expenses= $ 3,948,933
FY 2013 Adopted Budget Page 204 of 283
Country Club Expenses $399489933
This section includes a discussion regarding appropriations for the Health Insurance:
Village's FY 2012/13 Country Club budget, how much of the total Health insurance is budgeted at the employee level for the cost
budget it comprises, and assumptions used in determining the provided by the insurance carrier based on type of coverage.
projections. All expenses are funded by user charges; no taxes or
assessments are used to support the Country Club operations. FICA:
As mentioned in the Basis of Accounting section, capital outlay This item was budgeted at 7.65% of payroll.
and debt service are reflected as a budgeted expense although both
of these items are balance sheet items in the Village's CAFR, as Worker's Compensation:
required by GAAP. This item is budgeted at the employee level for the cost provided
by the insurance carrier based on type of position.
Personal Services $938,748
Employee salary and benefits represent 23.77% of the total ��5Yea�ne d��
Country Club Expenses. These costs are allocated on a per
employee basis. Assumptions used in budgeting for the major 1,000,000
employee costs are discussed below: 800,000
600,000
Salaries: 400,000
Performance based merit increases are budgeted at an average of 200,000
3.75% based on a 0% - 5% scale. -
2009 2010 2011 2012 2013
Actual Actual Actual Bu Budget
Retirement:
■Expense 558,813 715,637 892,069 912,212 938,748
Actuarial determined employer contributions for the General
Employees Pension were budgeted as follows:
General Employees...........................19.86%
The ICMA pension employer contributions were budgeted at 15%.
FY 2013 Adopted Budget Page 205 of 283
Operating Costs $2,261,028 Capital Outlay $53,639
Appropriations are budgeted based on past history and the needs of Capital needs and resource availability are assessed annually
the Club. Operating costs represent 57.26% of the overall Country through a capital planning process that results in a five year capital
Club Expenses. Some highlights of operating costs are listed plan. The five-year capital plan includes:
below:
• the cost to furnish and maintain capital facilities and
• Golf Course Maintenance Contract $1,153,888 equipment, such as roadways, parks, drainage systems and
• Cost of Food & Beverage Merchandise 290,000 other valuable infrastructure
• Utilities 217,202
• Cost of Golf Merchandise 98,000 • the cost of new and replacement fixed assets, such as
• Materials & Supplies 77,425 vehicles, equipment, hardware/software, etc.
• Charge Card Fees 59,500
• Marketing & Advertising 45,000 Those items deemed necessary are funded in the respective
• Repairs & Maintenance 48,579 department's budget; the remaining items are deferred to future
• Property/General Liability 43,881 years. For FY 2012/13, capital outlay accounts for 1.36% of the
overall Country Club budget. The capital outlay for FY 2012/13 is
budgeted as follows:
pperatln!!3 rwt5
i Year Trend
Department Description Amount
Food& Beverage Half-way house $ 53,639
2,3DII.a ° Total $ 53,639
�.zaa.00a
a.1 oa.aon
2,Od],0U:1
capItkl outlay
5'Year Trend
1.9W,0Ut]
1.9bJ.00C1 70,40
240a 2414 I 2011 2012 1013 MAW
RMud ALMM ACIuW 9ud-�e1 Budgs[
■UP61 612,028.357 2.512812 2,157,233 21025k2 2.251.8'.8 50'uo(�
40.004
30,E
20.0W
10.D44
2049 2010 2411 2012 2013
Ad.W Act A0 B
■E u�+l 15_,l 35,972 1aG,�ES iS 53.
FY 2013 Adopted Budget Page 206 of 283
Debt Service $569,451 Continuncy $126,067
Debt service payments are the series of payments of principal and During the budget process, reserves are set aside to accommodate
interest required on a debt over the fiscal year. The FY 2012/13 unanticipated expenditures. For the FY 2012/13 budget, this
debt service budget represents 14.42% of the overall Country Club reserve represents 3.19% of the total budget.
budget. The Country Club has one loan and a capital lease
outstanding.
Contingency
Debt Seance 5 Year Trend
5 Year Trend
256,666
700,000
60(),()00 200.000
5500,000 156,660
400,000
300,000
106,600
200,000 56,660
100,006
2009 2010 2011 2012 2013 2003 2010 2011 2012 2013
Actual Actual Actual 2 et 2 Actual Actual Actual Budget Budget
■Expense 577,705 631,775 487,573 470,201 5B9,d51 209.850 120,067
FY 2013 Adopted Budget Page 207 of 283
r, •S
r
FY 2013 Adopted Budget Page 208 of 283
The Village of North Palm Beach
FY 2012-2013 Country Club Budget
Golf Summary
%Increase/
0riginal 2012 (Decrease)over Actual Actual Actual
Fiscal Year 2012-2013 Budget 2012 Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 122,229 $ 115,138 6.16% $ 120,842 $ 61,378 $ 56,492
Overtime Pay 1,000 5,200 -80.77% - 1,423 4,378
Lessons 45,000 40,000 12.50% 54,218 24,960 16,214
Part-time Pay 261,198 429,427 248,023 5.31% 218,821 214,098 204,233
Benefits:
Pension 20,646 20,103 2.70% 10,672 9,299 11,039
Health Insurance 29,771 28,340 5.05% 30,740 25,519 15,694
FICA/Medicare 32,852 31,184 5.35% 29,737 22,705 21,275
LTD Insurance 526 643 -18.20% 606 352 408
Life Insurance 261 324 -19.44% 306 216 214
Worker's Compensation 5,165 4,299 20.14% 3,719 4,005 10,728
Other 89,221 18,158 -100.00% 890 3,297
$ 518,648 $ 511,412 1.41% $ 470,552 $ 367,253 $ 340,674
Operating
Advertising&Marketing 42,000 36,000 16.67% 32,077 16,382 16,185
Books&Publications 100 100 0.00% 164 - -
Charge Card Fee 51,500 51,000 0.98% 48,363 44,957 46,396
Club Relations 500 1,500 -66.67% 388 541 599
Conferences&Seminars 1,700 1,000 70.00% - - -
Contiactual Services 1,192,888 1,191,888 0.08% 1,180,424 1,180,821 1,292,325
Rental-Equipment/Golf Club 2,000 3,000 -33.33% 686 8,714 110,116
Gas,Oil&Lubricants - - 0.00% - - -
Golf Handicap Expense 3,000 3,000 0.00% 3,024 3,724 3,461
Lessons 35,000 40,000 -12.50% 27,386 14,580 5,684
Materials&Supplies 48,175 54,369 -11.39% 29,709 36,587 40,222
Memberships&Dues 2,800 2,500 12.00% 981 344 459
Merchandise 98,000 108,000 -9.26% 89,130 85,549 112,418
Printing&Binding 3,500 4,000 -12.50% 3,175 3,564 3,435
Professional Services - 1,000 -100.00% 15 4,112 2,118
Repairs&Maintenance 25,379 32,164 -21.10% 19,392 35,779 16,540
Solid Waste Disposal 7,226 6,899 4.74% 6,271 6,020 4,934
Special Events/Camps 500 500 0.00% 401 - -
Travel 2,700 300 800.00% - - -
Umforms&Shoes 4,000 4,400 -9.09% 3,397 1,671 2,889
Utilities 161,035 159,421 1.01% 149,662 150,795 178,241
Other Operating Costs 0.00% 86 49
1,682,003 1,701,041 -1.12% 1,594,730 1,594,188 1,836,020
Capital
Audio,Visual,&Comm.Sys 0 0 0.00% 0 0 0
Computer Hardware&Software 0 0 0.00% 0 0 0
Furniture&Fixtures 0 0 0.00% 0 0 0
Construction&Major Renovation 0 0 0.00% 57,399 2,668 11,152
Machinery&Equipment 15,500 -100.00% 7,246 4,799
0 15,500 -100.00% 57,399 9,914 15,951
Debt&Other
Debt Service 398,151 394,901 0.82% 412,338 471,149 506,548
Golf Cart Lease 171,300 75,300 127.49% 75,235 160,626 71,157
569,451 470,201 21.11% 487,573 631,775 577,705
Total Expenses $ 2,770,102 $ 2,698,154 2.67% $ 2,610,255 $ 2,603,129 $ 2,770,348
FY 2013 Adopted Budget Page 209 of 283
North Palm Beach Country Club - FY2013 Membership Fees
FY2013 FY2012 Difference Special Offers or Notes
Single $2,205.00 $2,205.00 0%
Resident Installment Plans:Pay a 3%Administration Fee
Family $3,360.00 $3,360.00 0%
Single $3,200.00 $3,200.00 0%
Non-Resident Installment Plans:Pay a 3%Administration Fee
Family $4,300.00 $4,300.00 0%
Golf Plus Resident Single $2,477.00 $2,477.00 0%
Installment Plans:Pay a 3%Administration Fee
(Golf, Tennis&Pool) Family $3,770.00 $3,770.00 0%
Golf Plus Non-Resident Single $3,567.00 $3,567.00 00
Installment Plans:Pay a 3%Administration Fee
(Golf, Tennis&Pool) Family $4,877.00 $4,877.00 0%
Touring Professional Single $2,205.00 N/A N/A Eligibility: Any Current Touring Professional.
N.P.B Business Single $2,650.00 $2,650.00 0% Eligibility: Non-Residents owning a business or rental
Family $3,750.00 $3,750.00 0% property within the Village.
Resident $300.00 $300.00 0% Junior Golfer Pass prices will be the same for Residents
Juniors o
Non-Resident $300.00 $300.00 0% and Non-Residents.
Option A: $495.00 $495.00 0%
(Cart Fees Only) Restrictions:No Charging Privileges. Option B is limited
Summer Option B: $995.00 $995.00 0% to Monday-Thursday ANYTIME and after 11:00AM Friday
Includes Cart Fees
Saturday&Holidays(or pay a cart fee).
Family:
Cart Fees Onl $995.00 N/A N/A
Unlimited Golf Cart Single $3,000.00 $3,000.00 N/A Allows Members an"All-Inclusive" option where they pre
Program Each Additional $2,750.00 $2,750.00 N/A pay for all cart fees and there are no per play charges.
Silver(Par) $10,000.00 $10,000.00 N/A Silver allows up to four named individuals employed at a
company to join under one membership. Gold and
Gold(Birdie) $14,000.00 $14,000.00 N/A Platinum are same program but also gives company 50
Corporate and 100 pre-paid rounds respectively(Greens Fee, Cart
Platinum (Eagle) $17,500.00 $17,500.00 N/A Fee& Tax)which can be used for other employees,
clients or guests. Additional individuals may be added for
Each Additional $2,500.00 $2,500.00 N/A $2,500 each.
FY 2013 Adopted Budget Page 210 of 283
P North Palm Beach Country Club
Golf Club Membership & Rates - FY2013
Golf Memberships
Resident Single Regular 98 ea.@ $2,205.00 = $216,090.00
Family Regular 34 ea.@ $3,360.00 = $114,240.00
Junior 6 ea.@ $300.00 = $1,800.00
Non-Resident Single 49 ea.@ $3,200.00 = $156,800.00
Family 16 ea.@ $4,300.00 = $68,800.00
Junior 6 ea.@ $300.00 = $1,800.00
Business 0 ea.@ $2,650.00 = $0.00
Based Upon FY2012 Memberships 209 $559,530.00
$623,580.00
Summer Memberships (May 1 -September 30) 58 @ 495 or 995= $44,210.00
Golf Plus Memberships(Golf, Tennis&Pool)
Resident Single Regular 4 ea.@ $2,205.00 = $8,820.00
Golf Portion Only(ea.@$2,205) $8,820.00
Family Regular 2 ea.@ $3,360.00 = $6,720.00
Golf Portion Only(ea.@$3,360) $6,720.00
Non-Resident Single Regular 0 ea.@ $3,200.00 = $0.00
Golf Portion Only(ea.@$3,200) $0.00
Family Regular 1 ea.@ $4,300.00 = $4,300.00
Golf Portion Only(ea.@$4,300) $4,300.00
7 Total $19,840.00
Grand Total 274 $623,580.00
Resident Card Holder and Guest of Member Discount 15%
Greens Fees: See 2012/2013 Recommended Rates
CART RENTAL
18-Holes 9-Holes
Cart Fees: Member $22.00 $12.00
Non-Member $26.00 $14.00
WALKING FEE
Walking Fees: Member ONLY $12.00 $7.00
Anticipated Rounds: 48,000
FY 2013 Adopted Budget Page 211 of 283
North Palm Beach Country Club
2012-2013 Walk In Rates
18-Hole Rates 9-Hole Rates3
Season Time
Weekday' Rate Weekend 2 Rate Weekday' Rate Weekend 2 Rate
Early Morning $59.00 $69.00 $35.00 $41.00
Fall Season Morning $59.00 $69.00 $35.00 $41.00
(Oct.8- Nov. 11) Mid-Day $49.00 $59.00 $29.00 $35.00
"" 39.00 $
Twilight* 45.00 ;;;;;;;;;;;;;;
g $
Early Morning $75.00 $85.00 $45.00 $51.00
Pre-Winter Season Morning $75.00 $85.00 $45.00 $51.00
(Nov. 12 - Dec. 16) Mid-Day $65.00 $75.00 $39.00 $45.00
Twilight* $50.00 $55.00
Early Morning $89.00 $99.00 $53.00 $59.00
Shoulder Season Morning $89.00 $99.00 $53.00 $59.00
(Dec. 17-Jan. 27) Mid-Day $79.00 $89.00 $47.00 $53.00
Twilight* $49.00 $59.00
Early Morning $99.00 $99.00 $59.00 $59.00
High Season Morning $99.00 $109.00 $59.00 $65.00
(Jan.28-Apr. 7) Mid-Day $85.00 $89.00 $51.00 $53.00
;;;;;;;;;;;;;;;;;;,,;,,,,
Twilight* $55.00 $59.00
Early Morning $75.00 $85.00 $45.00 $51.00
Spring Season Morning $75.00 $85.00 $45.00 $51.00
(Apr. 8-Apr.30) Mid-Day $65.00 $75.00 $39.00 $45.00
Twilight* $49.00 $59.00
Summer Season Early Morning $45.00 $55.00 $27.00 $33.00
(Oct. 1 - Oct 7 & Morning $45.00 $55.00 $27.00 $33.00
May 1 -Sep.30) Mid-Day $39.00 $49.00 $23.00 $29.00
Twilight* $32.00 $35.00
*Twilight=After 3:00pm October 1, 2012-November 3, 2012 After 2:00pm November 4, 2012-March 9, 2013
After 3:00pm March 10, 2013-September 30, 2012
1 Weekday= Monday-Thursday
2 Weekend= Friday-Sunday&Holidays
3 9-Hole Rates are 60%of 18 Hole Rates
FY 2013 Adopted Budget Page 212 of 283
The Village of North Palm Beach
FY 2012-2013 Country Club Budget
Food&Beverage Summary
%Increase/
Original 2012 (Decrease)over Actual Actual Actual
Fiscal Year 2012-2013 Budget 2012 Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 92,638 $ 61,049 51.74% S 84,199 S 43,701 S -
Overtime Pay 500 - 0.00% 199 -
Part-time Pay 192,024 285,162 212,307 -9.55% 206,404 80,873
Benefits:
Pension 15,412 9,769 57.76% 8,445 6,224
Health Insurance 28,335 16,219 74.70% 21,751 8,404
FICA/Medicare 21,815 20,857 4.59% 27,798 11,144
LTD Insurance 417 324 28.70% 436 253
Life Insurance 174 108 61.11% 162 99
Worker's Compensation 3,893 3,708 4.99% 4,439 3,274
Other 8,606 78,652 14,607 -41.08% 821 -
$ 363,814 $ 338,948 7.34% $ 354,653 $ 153,971 $
Operating
Advertising/Marketing 3,000 8,040 -62.69% 8,729 16,302
Charge Card Fee 8,000 11,798 -32.19% 10,239 2,309
Contractual Services 26,500 27,388 -3.24% 22,472 27,794
Entertainment 10,000 12,500 -20.00% 23,298 11,032
Rental-Equipment/Linen/Uniform 15,500 17,300 -10.40% 17,149 6,995
Gas,Oil&Lubricants 150 100 50.00% 132 42
Licenses&Fees 5,200 5,200 0.00% 4,444 3,704
Materials&Supplies 25,250 31,250 -19.20% 32,250 53,292
Merchandise 290,000 308,285 -5.93% 284,218 98,978
Professional Services 600 600 0.00% 835 720 -
Repairs&Maintenance 23,200 12,901 79.83% 8,233 16,832 848
Solid Waste Disposal 7,224 6,899 4.71% 6,271 6,020 4,932
Utilities 50,273 61,692 -18.51% 54,260 50,472 52,538
Other Operating Costs 1,500 3,700 -59.46% 11,337 4,053 -
466,397 507,653 -8.13% 483,866 298,545 58,318
Capital
Audio,Visual,&Comm.Sys 0 0 0.00% 0 0 0
Automotive 0 0 0.00% 0 0 0
Computer Hardware&Software 0 0 0.00% 3,056 9,973 0
Furniture&Fixtures 0 0 0.00% 0 9,990 0
Dining Room Tables&Chairs 0 0 0.00% 0 0 0
Construction&Major Renovation 53,639 0 0.00% 0 0 0
China,Glass,Silverware,etc. 0 0 0.00% 0 0 0
Machinery&Equipment - - 0.00% - 7,095 -
53,639 0 0.00% 3,056 27,058 0
Total Expenses $ 883,850 $ 846,601 4.40% $ 841,575 $ 479,574 $ 58,318
FY 2013 Adopted Budget Page 213 of 283
The Village of North Palm Beach
FY 2012-2013 Country Club Budget
Administration
%Increase/
Original 2012 (Decrease)over Actual Actual Actual
Fiscal Year 2012-2013 Budget 2012 Budget 09/30/11 09/30/10 09/30/09
Personnel
Salary:
Regular Pay $ 35,321 $ 33,943 4.06% $ 37,753 $ 134,496 $ 147,569
Overtime Pay 500 1,000 -50.00% 450 1,358 -
Part-time Pay - 35,821 - 0.00% - - -
Benefits:
Pension 6,094 5,954 2.35% 5,163 21,082 20,222
Health Insurance 11,322 10,774 5.09% 14,434 24,326 28,255
FICA/ Medicare 2,741 2,670 2.66% 2,774 9,658 10,546
LTD Insurance 159 200 -20.50% 252 659 743
Life Insurance 87 108 -19.44% 138 288 306
Worker's Compensation 62 53 16.98% 122 1,134 3,660
Other - 20,465 7,150 -100.00% 5,775 1,411 6,838
$ 56,286 $ 61,852 -9.00% $ 66,861 $ 194,413 $ 218,139
Operating
Accounting&Auditing 7,000 7,000 0.00% 5,911 5,187 6,512
Charge Card Fee - - 0.00% - 4,995 4,889
Contractual Services 34,139 4,139 724.81% 4,282 6,264 4,920
Rental-Copier 5,214 3,500 48.97% 4,278 3,411 3,621
Marketing&Advertising - 6,000 -100.00% 5,570 14,950 25,685
Materials&Supplies 4,000 4,000 0.00% 4,725 3,675 4,253
Memberships&Dues - - 0.00% - 767 674
Postage 3,000 4,000 -25.00% 1,603 2,385 4,461
Printing&Binding 2,000 2,500 -20.00% 1,736 1,851 1,403
Repairs&Maintenance - - 0.00% - 137 -
Uniforms&Shoes - - 0.00% - - -
Utilities 5,894 5,735 2.77% 5,645 6,458 7,843
Legal Fees 7,500 7,500 0.00% 3,395 11,652 2,488
Other Operating Costs - - 0.00% 654 1,444 4,025
68,747 44,374 54.93% 37,797 63,177 70,774
Capital
Audio,Visual,&Comm.Sys 0 0 0.00% 0 0 0
Computer Hardware&Software 0 0 0.00% 0 0 0
Furniture&Fixtures 0 0 0.00% 0 0 0
Construction&Major Renovation 0 0 0.00% 0 0 0
Machinery&Equipment - - 0.00%
0 0 0.00% 0 0 0
Debt&Other
Contingency 126,067 209,850 -39.93% 0 0 0
Insurance-Property&General Liability 43,881 39,864 10.08% 40,840 56,923 63,247
169,948 249,714 -31.94% 40,840 56,923 63,247
Total Expenses $ 294,981 $ 355,940 -17.13% $ 145,498 $ 314,513 $ 352,160
FY 2013 Adopted Budget Page 214 of 283
FY 2013 Adopted Budget Page 215 of 283
Village of North Palm Beach • Provides for annual employer pension contributions; and
• Provides for monthly employer and employee health/dental
TO: Honorable Mayor and Council insurance contributions.
• Provides for employer-sponsored Life, Accidental Death &
FROM: Ed Green, Village Manager Dismemberment(ADD), and Long Term Disability (LTD) plans.
Vision coverage is available at full employee expense.
DATE: September 27, 2012
Recommended Personnel Changes:
SUBJECT: Comprehensive Pay and Classification Plan
Fiscal Year 2012/13 The Pay Plan reflects proposed changes in Village employment
positions including as follow:
This Comprehensive Pay and Classification Plan ("Pay Plan") reflects Additions/Deletions:
all authorized Village employment position classifications and their • Add one (+1) Kitchen Manager/Chef f/t position (pay grade 20) /
related salary ranges for all Village employees for the Fiscal Year Delete one (4) Chef p/t position (pay grade 17); Delete one (4)
starting October 1, 2012. This Pay Plan also reflects employment Line Cook p/t position (pay grade 13).
benefits provided to employees unless separately negotiated in • Add one (+1) CALEA Manager p/t position (pay grade 11)
collective bargaining agreements. • Add one (+1)Restaurant Event Banquet Coordinator p/t position
(pay grade 22) / Delete one (4) F&B Sales Coordinator
Village management reviews this Pay Plan annually and makes (pay grade 6)
recommendations on the classifications and pay ranges for all
positions to maintain appropriate staffing resources in relation to Other Changes:
competitive market conditions and the needs of our annual Village • Title Change to"Director of Golf Operations" from"Head Golf
budget/operating structure. The attached Pay Plan proposal has been Professional" for one (1)full-time position (pay grade 29).
incorporated into the Manager's proposed budget for the coming
Fiscal Year beginning October 1, 2012. Summary of Personnel Changes:
Pay Plan Recommendations The net change in Village employment positions is provided below:
This year's Pay Plan includes: Fiscal Year Full-time positions Part-time positions
2012 144 124
• Provides for an average 3.75% performance-based merit 2013 145 123
increases (0%to 5%)for FPE-eligible and non-union personnel; Net Chan a +1 positions -1 positions
• Provides for negotiated step-plan increases for PBA and IAFF-eligible
employees as negotiated in their collective bargaining agreements;
• Provides no COLA/market-based adjustment;
FY 2013 Adopted Budget Page 216 of 283
Pension: agree to move all employee health and welfare plans (Medical, Dental,
Life, ADD, LTD)to CIGNA.
The Village's annual employer contribution increased for both the
General Employee Pension Plan and the Police & Fire Pension Plan Increases in medical insurance are driven by both the Village's
for Fiscal Year 2012/13. The Village's ICMA-RC pensions remain individual claims experience rating and the increasing costs within the
constant at an employer contribution of 15%. health care industry as a whole. The best way to combat these rising
costs is to implement a robust employee wellness program. With the
Last year, the Village's required employer contribution for the General support of the Sr. Management Team, the Village will be partnering
Employee Pension Plan was 19.57%. For Fiscal Year 2012/13, the with CIGNA to build upon our current wellness program and encourage
Village's annual required employer contribution is 19.86%, or up by .29%. wellness awareness for all of our employees and their dependents.
For the Police & Fire Pension Plan the required annual employer
contribution for Fiscal Year 2012/13 increased from 20.03%, to 20.22% or Historically, the Village covers the full premium cost of the lower
up by .19%. The reasons for these increases are based on asset returns priced health and dental plans for all employees. For dependent
and actuarial experience. coverage, the Village funds 80% of the premium for the lower cost
All budgeted plan contributions are outlined below: plan and the balance is paid by the employee. Employees choosing
higher cost plan options will pay 100% of the premium cost difference
• For General Employees Pension Plan: between the higher and lower cost plans.
Employer contribution 19.86% Projected monthly employee costs are as follow:
Employee contribution 6.0%
Health Insurance:
• For Police and Fire Pension Plan:
Employer contribution 20.22% CIGNA HMO Plan
Employee contribution 2.0% Employee Only Coverage $ 0.00 per month
Employee + One Coverage $102.97 per month
• For ICMA-RC Pension Plan : Employee +Family Coverage $216.14 per month
Employer contribution 15% CIGNA POS Plan
Employee contribution 3%, 5%, 10% or 15% Employee Only Coverage $ 43.46 per month
Health/Dental Insurance: Employee + One Coverage $189.88 per month
Employee +Family Coverage $350.80 per month
In order to secure the most advantageous renewals possible for the Village
and its employees, Village Administration worked with our insurance Dental Insurance:
broker to send out an RFP for our employee health and welfare benefits CIGNA HMO Plan
in June of 2012. Due to significantly large claims experience in the Employee Only Coverage $ 0.00 per month
past year, several insurance vendors declined to quote for our employee Employee +Family Coverage $ 5.42 per month
business. Our current vendor Humana proposed a 17.3% increase. CIGNA PPO Plan
CIGNA proposed similar medical plans for a 4.5% increase. The Village Employee Only Coverage $15.40 per month
was offered these favorable rates with the understanding that we would Employee +Family Coverage $58.07 per month
FY 2013 Adopted Budget Page 217 of 283
The above monthly employee rates are based upon total monthly plan
costs to the Village per employee as follows:
Health Insurance:
CIGNA HMO Plan
Employee Only Coverage $ 514.87 per month
Employee + One $ 926.77 per month
Employee +Family Coverage $1,379.44 per month
CIGNA POS Plan
Employee Only Coverage $ 514.87 per month
Employee + One $ 926.77 per month
Employee +Family Coverage $1,379.44 per month
Dental Insurance:
CIGNA HMO Plan
Employee Only Coverage $ 16.68 per month
Employee +Family Coverage $ 38.34 per month
CIGNA PPO Plan
Employee Only Coverage $ 16.68 per month
Employee +Family Coverage $ 3 8.3 4 per month
RECOMMENDATION:
The Administration recommends Council consideration and
adoption of the Village's Comprehensive Pay and Classification Plan
as follows and with the above incorporated changes.
FY 2013 Adopted Budget Page 218 of 283
FISCAL YEAR 2012/13 SECTION 4. IMPLEMENTATION
VILLAGE OF NORTH PALM BEACH
COMPREHENSIVE PAY AND The new pay plan will be implemented October 1, 2012. No general
CLASSIFICATION PLAN (non-union) employees will receive a cost of living adjustment
(COLA) effective October 1, 2012. The pay range (grade) of each
SECTION 1. ESTABLISHMENT General Employee shall remain the same as Fiscal Year 2012/13, as
reflected in the attached classification plan. Bargaining unit
A Comprehensive Pay and Classification Plan for the Village of employees shall receive base wage increases only in accordance with
North Palm Beach (the "Pay Plan"), pertaining to all positions, their collective bargaining agreement.
including those that may be specified elsewhere in negotiated
collective bargaining agreements or individual employment SECTION 5. HIRING PAY RATES
contracts, is hereby established. This document will supersede and
replace the pay related provisions of the Village's Personnel Rules The minimum rate established for a job class shall be paid upon
and Regulations. employment, except that the "New-Hired" rate in amounts above the
minimum may be authorized if the department head submits
SECTION 2. DEVELOPMENT OF PAY RANGES adequate written justification and such action is approved by the
Village Manager. Approval will be based on the exceptional
The Pay Plan establishes pay ranges (grades) for each classification. qualifications of the appointee or inability to employ adequate
Such established salary ranges of pay have been determined with due personnel at the minimum rate.
regard to ranges of pay for other classes, relative difficulty and
responsibility of positions in the class, prevailing rates of pay for SECTION 6. MERIT INCREASE
similar positions, and the financial position of the Village and other
economic considerations. Appendix A sets forth the pay ranges All employees of the Village of North Palm Beach, except as
(grades) with minimum and maximum levels. Base pay is, by provided elsewhere, shall be eligible for a merit increase on their
definition, the pay level within pay range for each position employee anniversary date. The anniversary date shall be defined as
classification. Base pay may not exceed the maximum pay rate for the employee's entry date into his/her present position. After the one
the position classification. For General (non-bargaining unit) (1) year period in their present position, employees shall be eligible
Employees the Pay Plan provides for a pay range, without regard to for a merit increase, as defined herein, and shall be eligible at their
specific pay level within that range. Adjustments shown to salary annual anniversary date every year from that time forward.
ranges for FPE, PBA and IAFF positions are reflected for budgeting
purposes and will be subject to bargaining. Employees may be granted such merit increase from zero to five
percent (0-5%) of salary, based upon documented and demonstrated
SECTION 3. APPLICABILITY workplace performance as recommended by the employee's
Supervisor and Department Director. All merit increases shall be
All employees of the Village of North Palm Beach, except as submitted to the Village Manager (or Human Resources Department)
provided elsewhere, shall be compensated in accordance with this for review, consideration and written approval prior to discussion or
plan and the exempt (salaried) and non-exempt positions, depending delivery to the employee.
upon job classification.
FY 2013 Adopted Budget Page 219 of 283
Merit increases are not automatic. Such merit increase is contingent In the event of an involuntary demotion an employee will be placed
upon receipt of a satisfactory performance evaluation. Employees in the same relative position for the lower position grade as he/she
who are at the maximum or exceed the maximum pay for their enjoyed in the previous classification, as long as the pay does not
classification will not be eligible for a merit increase in their present decrease more than 10%. For a voluntary demotion to a lower pay
Pay Plan classification, but may be eligible for a lump sum range (grade), employee shall be placed in the same relative position
performance bonus. The Village Manager shall approve merit for the lower position grade while having their current pay "frozen"
increases equal to or greater than 4.5%. Contractual provisions will at their current level — with future pay adjustments being used to
govern bargaining unit employee merit increases. "offset" this higher pay level until fully absorbed.
Lump Sum Performance Bonus: Employees whose compensation is In the event an employee is transferred to a position with the same
equal to the maximum annual pay range for their position shall be eligible pay grade, their rate of pay will remain the same.
for the annual performance incentive bonus program. Annual performance
review bonuses would be paid lump-sum based upon written The Village retains the right to evaluate and if appropriate, make
recommendation and documentation from the Department Head; subject personnel classification changes (reclassifications) when appropriate
to written approval of the Village Manager or designee as follows: in support of providing the most cost effective and efficient delivery
Exceptional Level II performance review rating - $ 1,200 of municipal services to the residents of the Village.
Successful Level I through Exceptional Level I performance SECTION 8. PART-TIME PAY & MERIT INCREASE
review rating - $ 900
Development Required through Below Standards Part-time employees shall be paid the hourly wage as outlined in the
performance review rating - $ 0 attached Pay Plan, at the pay range (grade) minimum unless
The bonus payment shall not be included in an employee's regular otherwise recommended by the Department Director, and approved by the Village Manager.
base rate of pay and shall not be carried forward in subsequent years.
Permanent Part-Time employees (who must be scheduled annually
SECTION 7. PROMOTIONS, DEMOTIONS, TRANSFERS, for work in more than 46 or more weeks) shall be eligible for a merit
AND RECLASSIFICATIONS increase upon receipt of a satisfactory evaluation. Part-time
employees who leave Village employment and are subsequently
In the event of a promotion to a higher pay range (grade), employees rehired are not considered to have continuous service and are
will be placed in the new position's pay range (grade) at a base pay eligible for a merit increase annually based upon their rehire date.
level that does not exceed more than 10% of the base pay level they
occupy in their current pay range not to exceed the pay range maximum. Seasonal part-time employees (scheduled during a 12-month period
Upon the written recommendation of the Department Director and work for less than 46 weeks), who have worked during the past
written approval by the Village Manager, an employee that is within season and return for the upcoming season, may be eligible for a
two (2) months of their existing anniversary / annual review date may merit increase at the beginning of the upcoming season, when prior
receive a merit increase prior to the implementation of their recommended employment ended due to Village operational direction. Those
promotion. Bargaining unit employees shall receive promotional increases employees who leave employment prior to the end of the season and
in accordance with their respective collective bargaining agreement, may later be rehired by the Village, are considered new employees
unless otherwise negotiated. and not eligible for a merit increase upon their rehire date.
FY 2013 Adopted Budget Page 220 of 283
SECTION 9. OVERTIME/COMPENSATORY TIME Permanent part-time employees [who work less than thirty (30) hours
per week or less than 1,560 hours per fiscal year] are not eligible to
Overtime is authorized by the Village Manager or Department participate in the Village's pension plans, health and dental
Heads. Overtime is paid to hourly employees at one and one-half insurance, long-term disability insurance, employer paid life
(11/2)times the hourly rate for all hours worked in excess of forty (40) insurance programs, and sick leave incentive programs.
hours per week. Upon prior approval of the Department Head or the
Village Manager hourly employees may receive compensatory time SECTION 12. MISCELLANEOUS BENEFITS/INCENTIVES
off for any work performed in excess of the regularly scheduled
hours in a normal work week at one and one-half (11/2) hours for Pension Contributions — The Village's annual required employer
every hour for overtime hours worked. Compensatory time for pension contributions for General Employee Pension employees will
hourly employees shall accrue to no more than sixty (60) hours. be 19.86% of payroll, 20.22% of payroll for Police & Fire Pension
Unused accrued compensatory time shall be paid upon termination of employees, and 15% of payroll for ICMA-RC Pension employees.
employment. Bargaining unit employees shall receive overtime and The definition and limitations of earnings shall be as outlined in each
compensatory time in accordance with their respective collective respective Village Pension Plan.
bargaining agreement, unless otherwise negotiated.
457 Deferred Compensation Contributions — The Village will
SECTION 10. WORK ASSIGNMENTS—HIGHER PAY GRADE match a non-union, full-time employee's 457 Deferred
Compensation plan through ICMA-RC based on a contribution rate
The Village administration recommends creating a pay system for of 50-cents for every dollar of employee contribution — up to a
General employees who work in an established higher pay grade monthly Village contribution limit of$60 mo. ($720 yr.) and paid on
classification. If a General employee is authorized and directed by a bi-weekly basis. Bargaining unit employees shall receive deferred
the Village Manager or designee to temporarily work in an compensation accordance with their respective collective bargaining
established higher pay grade classification, the employee shall be agreement, unless otherwise negotiated.
paid five percent (5%) above their base pay rate for the period of
time worked in the higher pay grade classification. Increases for Long Term Disability Insurance—The Village's long-term disability
temporary work assignments that do not conform to established pay shall continue for all full-time employees,unless otherwise negotiated.
grade classifications are handled on a case-by-case basis at the
discretion of the Village Manager. Life Insurance — The Village life insurance program for all full-time
employees shall continue to be a level equivalent to the maximum
SECTION 11. BENEFIT ELIGIBILITY level allowed by IRS regulations before imputing added employee
compensation ($50,000, or $25,000 after the age of 70), unless
Employees in full-time, budgeted positions [regularly scheduled to otherwise negotiated.
work thirty (30) or more hours per week or an excess of 1,560 hours
within the fiscal year] are eligible for participation in the Village's
pension plans, health and dental insurance, long-term disability
insurance, and employer paid life insurance programs according to
the requirements of these plans/programs.
FY 2013 Adopted Budget Page 221 of 283
Sick Leave Incentive Award Program — Regular full-time (non- Health/Dental Insurance Benefit - For all full-time employees, the
probationary) general employees who do not use any sick leave Village will pay full cost of the lower-cost single coverage and 80%
within any continuous (6) six-month period are eligible to earn eight of the lower-cost employee plus one (+1) for health insurance and
(8) hours annual leave time as incentive for not using sick leave. family coverage for health and dental insurance. Employees shall
Bargaining unit employees shall receive sick leave incentive(s) in pay all costs above the Village payment of above coverage including
accordance with their respective collective bargaining agreement, any increased premium expense of the higher-cost health/dental plans
unless otherwise negotiated. the employee may choose to select. Employees will have health and
dental insurance premiums taken through the payroll process on a
Certification Incentive - The certification incentive program will twice monthly basis.
continue to provide certification pay for job related certifications as
recommended by the Department Head and approved by the Village Flexible Spending Account — The Village's Flexible Spending
Manager. Certification incentive pay will be issued as follows, Account provides employees the ability to voluntarily set aside tax-
unless otherwise determined by the Village Council: deferred compensation for authorized personal expenses such as
medical and child care expenses.
• Certifications requiring an examination and continuing
education - $1,000 Tuition Refund Program — The Village shall follow a tuition refund
• Certifications requiring continuing education and no program that provides a maximum benefit set by the Village Council.
examination - $1,000 The reimbursement amount depends on the cost of the class and the
• Certification requiring an examination with no continuing grade received. Employees must request approval for a course prior
education - $500 to the start of the course (at the time of enrollment) and then must
submit proof of tuition amount paid and official grade report within
The maximum number of certifications eligible for the certification thirty (30) days of successful completion of the course(s). The
incentive will be three (3) per individual. The certification incentive Village will make all approved payments within sixty (60) days of
will not be included in the base pay rate, and payment will be receipt of the necessary paperwork.
prorated based on the standard pay cycle. Employees whose base
pay plus other types of pay compensation has reached the pay range Employee Assistance Program (EAP) - The Village offers an
maximum will be ineligible for certification pay above the pay range Employee Assistance Program through McLaughlin Young. The
maximum. For certification requiring renewal or continuing program offers various counseling and referral services and currently
education, the employee is required to meet the appropriate renewal provides for three (3) free counseling sessions per year for each
and to have the certification renewed in order to continue receiving employee or qualified dependent.
the certification incentive pay. In addition, if an employee receiving
EMT certification is promoted to a Paramedic position, the EMT
certification pay will be removed.
FY 2013 Adopted Budget Page 222 of 283
Village of North Palm Beach
PAY RANGES - FISCAL YEAR 2012/13
Includes 0% COLA Adjustment effective 10/1/2012*
*All union pay/positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements
(P/T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non-exempt positions are paid hourly as worked)
New position for Fiscal Year 2012/2013 -J&- Title change in Fiscal Year 2012/2013
Revised Salary Range for Fiscal Year 2012/2013 Position reclassified in Fiscal Year 2012/2013
lete ranges in CBA'
Hourly rate Annual rate(F/T)
#PT #FT Title Union Grade Minimum Midpoint Maximum Minimum Midpoint Maximum
15 0 F&B Service Personnel (PT) NUPT 3 $4.6500 $5.3411 $6.4688 $9,672 $11,110 $13,455
10 0 Camp Counselor(PT)(Seasonal) NUPT 6 $7.6700 $9.0680 $10.9915 $15,954 $18,861 $22,862
4 0 Dishwasher(PT) NUPT 6 $7.6700 $9.0680 $10.9915 $15,954 $18,861 $22,862
9 9 CA_Q Color Q99F oRatep/DT\ Nil IRT 6 $7.6799 $9.9689 i
4 0 Library Page(PT) NUPT 6 $7.6700 $9.0680 $10.9915 $15,954 $18,861 $22,862
7 0 Outside Service Attendant(PT) NUPT 6 $7.6700 $9.0680 $10.9915 $15,954 $18,861 $22,862
6 0 Snack Bar Attendant(PT) NUPT 6 $7.6700 $9.0680 $10.9915 $15,954 $18,861 $22,862
9 0 Driving Range/Ranger(PT) NUPT 8 $8.3251 $10.3938 $12.6133 $17,316 $21,619 $26,236
20 0 Pool Lifeguard (PT)(Seasonal) NUPT 10 $9.5375 $11.9075 $14.4504 $19,838 $24,768 $30,057
11 0 Recreation Assistant(PT) NUPT 10 $9.5375 $11.9075 $14.4504 $19,838 $24,768 $30,057
1 0 Finance Intern NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,501
5 0 Golf Shop Attendant(PT) NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,501
0 1 Outside Service Coordinator FPE 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,501
1 0 Youth Art Instructor(PT) NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,501
1 0 CALEA Manager NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,501
4 0 Line Cook(PT) NUPT 13 $11.0398 $13.8148 $16.7051 $22,963 $28,735 $34,747
9 9 {ART 49 $11.9398 $13.8148 $16.7951 $22,963 $28,735 $34,747
0 1 Clerical Specialist NU 14 $11.6183 $14.5080 $17.5718 $24,166 $30,177 $36,549
6 0 Library Clerk(PT) NUPT 14 $11.6183 $14.5080 $17.5718 $24,166 $30,177 $36,549
1 0 Member Relations Coordinator(PT) NUPT 14 $11.6183 $14.5080 $17.5718 $24,166 $30,177 $36,549
0 1 Grounds Maintenance Worker FPE 15 $12.1386 $15.2018 $18.3808 $25,248 $31,620 $38,232
0 2 Street Maintenance Worker FPE 15 $12.1386 $15.2018 $18.3808 $25,248 $31,620 $38,232
FY 2013 Adopted Budget Page 223 of 283
Village of North Palm Beach
PAY RANGES - FISCAL YEAR 2012/13
Includes 0% COLA Adjustment effective 10/1/2012*
*All union pay/positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements
(P/T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non-exempt positions are paid hourly as worked)
New position for Fiscal Year 2012/2013 -J&- Title change in Fiscal Year 2012/2013
Revised Salary Range for Fiscal Year 2012/2013 Position reclassified in Fiscal Year 2012/2013
lete ranges in CBA'
Hourly rate Annual rate(F/T)
#PT #FT Title Union Grade Minimum Midpoint Maximum Minimum Midpoint Maximum
0 1 Irrigation Technician I FPE 16 $12.7742 $15.9537 $19.3061 $26,570 $33,184 $40,157
0 1 Library Assistant FPE 16 $12.7742 $15.9537 $19.3061 $26,570 $33,184 $40,157
0 12 Sanitation Collector FPE 16 $12.7742 $15.9537 $19.3061 $26,570 $33,184 $40,157
0 2 Records Clerk PBA Step plan $13.1838 $16.0246 $19.9167 $27,422 $33,331 $41,427
9 9 P u_❑ r�Tj Nil IRT 4� W.4678 $46-8299 $29.a467 $28,91 a W4,986 $42'a21
0 1 First Assistant Golf Professional NU 18 $14.1035 $17.6299 $21.3292 $29,335 $36,670 $44,365
0 2 Permit&Licensing Technician FPE 18 $14.1035 $17.6299 $21.3292 $29,335 $36,670 $44,365
1 0 Sales& Marketing Rep. (PT)(Golf) NUPT 18 $14.1035 $17.6299 $21.3292 $29,335 $36,670 $44,365
0 2 Equipment Operator 11 FPE 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,889
0 1 Irrigation Technician 11 FPE 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,889
0 2 Public Safety Aide NU 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,889
0 6 Sanitation Driver/Operator FPE 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,889
0 5 Accounting Clerk NU 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,293
0 2 Administrative Assistant NU 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,293
1 0 Event Coordinator(PT) NUPT 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,293
0 3 Mechanic FPE 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,293
0 1 Kitchen Manager FPE 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,293
0 6 Emergency Dispatcher PBA Step plan $15.9566 $19.7662 $24.3305 $33,190 $41,114 $50,607
0 3 Recreation Supervisor FPE 21 $16.3006 $20.4039 $24.8551 $33,905 $42,440 $51,699
0 3 Trades Mechanic 11 FPE 21 $16.3006 $20.4039 $24.8551 $33,905 $42,440 $51,699
0 1 Administrative Coordinator NU 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344
0 1 Code Compliance Officer FPE 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344
1 0 Code Compliance Officer(PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344
FY 2013 Adopted Budget Page 224 of 283
Village of North Palm Beach
PAY RANGES - FISCAL YEAR 2012/13
Includes 0% COLA Adjustment effective 10/1/2012*
*All union pay/positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements
(P/T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non-exempt positions are paid hourly as worked)
New position for Fiscal Year 2012/2013 -J&- Title change in Fiscal Year 2012/2013
Revised Salary Range for Fiscal Year 2012/2013 Position reclassified in Fiscal Year 2012/2013
lete ranges in CBA'
Hourly rate Annual rate(F/T)
#PT #FT Title Union Grade Minimum Midpoint Maximum Minimum Midpoint Maximum
1 0 F&B Assistant Manager(PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344
0 1 Human Resources Specialist NU 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344
0 2 Library Assistant III FPE 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344
12 0 School Crossing Guard (PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344
0 1 Technical Support Specialist NU 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344
1 0 Banquet Event Coordinator NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344
0 1 Fire Inspector NU 23 $17.9763 $22.4851 $27.3980 $37,391 $46,769 $56,988
0 1 Trades Mechanic III FPE 23 $17.9763 $22.4851 $27.3980 $37,391 $46,769 $56,988
1 0 Building Construction Inspector I (PT) NUPT 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874
0 1 Deputy Village Clerk NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874
0 1 Executive Secretary NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874
0 1 Librarian II FPE 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874
0 1 Parks Facilities Manager NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874
0 1 Recreation Program Coordinator NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874
0 3 Firefighter/EMT IAFF Step plan $20.3689 $25.2328 $31.0623 $42,367 $52,484 $64,610
0 22 Police Officer PBA Step plan $20.3689 $25.7134 $31.0635 $42,367 $53,484 $64,612
0 1 Sanitation Supervisor NU 26 $20.8084 $26.0110 $31.7334 $43,281 $54,103 $66,006
0 1 Street Maintenance Supervisor NU 26 $20.8084 $26.0110 $31.7334 $43,281 $54,103 $66,006
0 2 Building Construction Inspector II FPE 27 $21.8490 $27.2827 $33.8723 $45,446 $56,748 $70,454
0 1 Planner NU 27 $21.8490 $27.2827 $33.8723 $45,446 $56,748 $70,454
0 15 Firefighter/Paramedic IAFF Step plan $22.4630 $27.8260 $34.8475 $46,723 $57,878 $72,483
0 1 Network Support Specialist NU 28 $22.9473 $28.7279 $35.6062 $47,730 $59,754 $74,061
FY 2013 Adopted Budget Page 225 of 283
Village of North Palm Beach
PAY RANGES - FISCAL YEAR 2012/13
Includes 0% COLA Adjustment effective 10/1/2012*
*All union pay/positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements
(P/T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non-exempt positions are paid hourly as worked)
New position for Fiscal Year 2012/2013 -J&- Title change in Fiscal Year 2012/2013
Revised Salary Range for Fiscal Year 2012/2013 Position reclassified in Fiscal Year 2012/2013
lete ranges in CBA'
Hourly rate Annual rate(F/T)
#PT #FT Title Union Grade Minimum Midpoint Maximum Minimum Midpoint Maximum
0 1 Director of Food & Beverage NU 29 $24.1037 $30.1143 $37.3406 $50,136 $62,638 $77,668
I-IoorJ Gnlf Drnfoccinnol 442-9 $27
0 1 Director of Golf Operations NU 29 $24.1037 $30.1143 $37.3406 $50,136 $62,638 $77,668
0 1 Superintendent of Public Works NU 29 $24.1037 $30.1143 $37.3406 $50,136 $62,638 $77,668
0 1 Finance Manager NU 32 $27.9188 $34.9124 $43.2941 $58,071 $72,618 $90,052
0 3 Fire Rescue Lieutenant IAFF Step plan $27.9833 $32.3939 $38.4117 $58,205 $67,379 $79,896
0 6 Sergeant PBA Step plan $28.1621 $32.9115 $38.4191 $58,577 $68,456 $79,912
0 2 Police Captain NU 34 $36.0459 $39.7410 $44.4738 $74,975 $82,661 $92,506
0 1 Fire Captain NU 34 $36.0459 $39.7410 $44.4738 $74,975 $82,661 $92,506
0 1 Director of Human Resources NU 36 $29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,501
0 1 Director of Information Technology NU 36 $29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,501
0 1 Director of Library NU 36 $29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,501
0 1 Director of Parks and Recreation NU 36 $29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,501
0 1 Village Clerk NU 36 $29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,501
0 1 Building Official NU 38 $30.7510 $38.4388 $48.4375 $63,962 $79,953 $100,750
0 1 Director of Community Development NU 40 $32.3114 $40.3456 $50.8661 $67,208 $83,919 $105,802
0 1 Director of Public Works NU 40 $32.3114 $40.3456 $50.8661 $67,208 $83,919 $105,802
0 1 Fire Chief NU 40 $32.3114 $40.3456 $50.8661 $67,208 $83,919 $105,802
0 1 Director of Finance NU 42 $39.3055 $49.0741 $62.8307 $81,755 $102,074 $130,688
0 1 Police Chief NU 44 $45.4330 $56.7620 $72.7152 $94,501 $118,065 $151,248
0 1 Village Manager NU Contract $52.8846 $60.0962 $67.3077 $110,000 $125,000 $140,000
FY 2013 Adopted Budget Page 226 of 283
Village of North Palm Beach
Five Year Position Summary
General Fund Positions
160
140
120
100
80 i
60
40
20
0
■Full Time 143 140 139 139 139
■Part Time 67 68 69 68 69
Country Club Positions
70
60
50
40
30
20
10 i
0
■Full Time 5 5 7 5 6
■Part Time 21 21 64 56 54
FY 2013 Adopted Budget Page 227 of 283
VILLAGE OF NORTH PALM BEACH
VILLAGE GOVERNMENT EMPLOYEES BY FUNCTION
LAST TEN FISCAL YEARS(*)
Unaudited
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Number of Employees:
General Government
Village Manager-Full-Time 1 1 1 1 1 1 1 1 1 1
Assistant Village Manager-Full-Time 1 1 0 0 0 0 0 0 0 0
Systems Specialist
Full-Time 1 1 2 2 2 2 2 2 3 3
Part-Time 0 0 0 0 0 1 1 1 0 0
Executive Secretary-Full-Time 1 1 1 1 1 1 1 1 1 1
Human Resources 2 2 2 2 2 2 2 2
Village Clerk-Full-Time 3 3 3 3 3 3 3 3 3 3
Finance
Full-time 5 5 5 5 5 5 5 5 5 5
Part-Time 0 0 0 0 1 1 1 1 1 1
Public Works
Full-time 61 62 54 47 48 38 37 37 37 37
Part-Time 8 6 3 0 0 0 0 0 0 0
Public Safety
Full-time 66 61 66 68 68 67 67 67 ** **
Part-Time 14 15 14 13 12 11 12 12 ** **
Law Enforcement
Full-time ** ** ** ** ** ** ** ** 43 43
Part-Time ** ** ** ** ** ** ** ** 12 13
Fire Rescue
Full-time ** ** ** ** ** ** ** ** 24 24
Part-Time ** ** ** ** ** ** ** ** 0 0
Community Development and Planing
Full-time 0 0 0 9 10 9 9 9 8 8
Part-Time 0 0 0 1 1 2 2 2 2 2
Leisure Services
Library
Full-time 9 8 7 7 7 6 6 6 6 6
Part-Time 7 7 8 8 8 10 10 10 10 10
Recreation
Full-time 6 5 15 15 17 9 7 6 6 6
Part-Time 14 15 31 39 42 42 42 43 43 43
Other Government-Country Club
Full-time 25 24 18 19 18 5 5 7 5 6
Part-Time 27 27 24 25 22 21 21 64 56 54
Total Number of Employees Budgeted FY Ending 249 242 254 265 268 236 234 279 268 268
*Variance exists due to the employment of seasonal and part-time employees.
**Public Safety was split into Police&Fire in 2012
Source:Village of North Palm Beach Budget Report
FY 2013 Adopted Budget Page 228 of 283
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it
FY 2013 Adopted Budget Page 229 of 283
Capital Improvement Plan
INTRODUCTION Capitalization Threshold Table:
Municipal government provides needed and desired services to the Capitalize and TDepreciate
public and in order to provide these services, the Village must Land Ca italizfurnish and maintain capital facilities and equipment. This is Land im rovements $25 0accomplished through the use of a Capital Improvement Plan (CIP). Buildin $50 0
The CIP is a five year projection of future improvements to existing Building Construction in Pro s $50,000
Improvements only
ntntss Capitalize facilities, the acquisition of land and buildings, construction of new Machine & Equipment $aline
facilities and major equipment purchases. This includes the regular 5,000
replacement of equipment such as vehicles and computer Vehicle Infrastructure $$$50,000
hardware/software. The Village Council adopts the five year plan as
a part of the annual budgeting process. The first year of the plan is
the only year for which funding is authorized. The remaining Capital outlays of$10,000 or more are included in the CIP.
four years of the CIP lists the capital yroiects that will be done in
the future and their estimated cost...funding requirements are The plan places projects (valued at $10,000 or morel in priority
identified, but are not authorized. order, and schedules the projects for funding and implementation. As
presented, it is a five-year forecast that allows the Village to plan
The Village of North Palm Beach defines a "capital outlay" as the ahead for its new capital and renewal and replacement needs.
cost(s) associated with the acquisition of land, land improvements
buildings, building improvements, construction in progress, Programming capital requirements over time can promote better use
machinery and equipment, vehicles and infrastructure, and other of the Village's financial resources, reduce costs and assist in the
tangible or intangible assets that are used in operations and that have coordination of public and private development. Careful
an initial useful life extending beyond a single reporting period. management of its assets keeps the Village poised for flexible and
Capital assets and infrastructure are capitalized and depreciated as responsive strategic planning that allows the Village to proactively
outlined in the capitalization table below: 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
FY 2013 Adopted Budget Page 230 of 283
enables the Village to maintain an effective level of service for the scopes are subject to change as the needs of the community become
present and future population. more defined and projects move closer to final implementation.
Priorities may be changed due to funding opportunities or
THE CAPITAL IMPROVEMENT PLAN (CIP) circumstances that cause a more rapid deterioration of an asset.
Projects may be revised for significant costing variances.
The result of this continuing planning process is the CIP, which is
the Village's five-year roadmap for creating, maintaining, and The adoption of the CIP is neither a commitment to a particular
funding present and future capital requirements. The CIP serves as a project nor a limitation to a particular cost. As a basic tool for
planning instrument in conjunction with the Village Comprehensive scheduling anticipated capital projects, it is a key element in
Plan and the Village Council's Goals to identify needed capital planning and controlling future capital financing. When adopted, the
projects and coordinate the financing and timing of improvements in CIP provides the framework for the Village's management team and
a way that maximizes the return to the public. It provides a planned the Village Council with respect to investment planning, project
systematic approach to utilizing the Village financial resources in the planning and managing any debt.
most responsive and efficient manner to meet its service and facility
needs. It serves as the "blueprint" for the future of the community CIP REVIEW
and is a management and planning tool.
The Village Manager is responsible for reviewing capital project
The underlying strategy of the CIP is to plan for capital expenditures requests and providing recommendations to the Village Council.
necessary for the safe and efficient provision of public services in Each department submits requests for its capital funding
accordance with Village policies and objectives adopted in the requirements to the Village Manager. These requests could be for
Village's Comprehensive Plan. It involves conducting needs something as minor as the purchase of a piece of equipment to the
assessments and allowing for flexibility to take advantage of complete rebuild/new installation of a piece of infrastructure.
opportunities for capital investment. Capital planning decisions are
made based on an analysis of each project which includes: cost The Village Manager, along with the Finance Director and
versus benefits, capital renewal strategies, repair-versus-replacement Department Head, conduct an in-depth analysis of the impact of the
costs and new service demands. A critical element of a balanced CIP on cash flow and financial obligations, as well as the Village's
CIP is the provision of funds to both preserve or enhance existing ability to finance, process, design and ultimately maintain projects.
facilities and provide new assets to respond to changing service The fiscal impact for each individual project (including future
needs. maintenance and replacement costs), is also analyzed. The overall
goal is to develop CIP recommendations that:
While the program serves as the long range plan, it is reviewed and
revised annually in conjunction with the budget. Projects and their
FY 2013 Adopted Budget Page 231 of 283
• Preserve the past, by investing in the continued upgrade of consequences if the project is delayed, possibly impacting the
Village assets and infrastructure; public health, safety, and welfare of the community, or
having a significant impact on the financial well being of the
• Protect the present with improvements to Village facilities Village. The project must be initiated or
and infrastructure; financial/opportunity losses will result.
• Plan for the future. 2. The project is important and addressing it is necessary. The
project impacts safety, law enforcement, public health,
CIP CRITERIA & CATEGORIES welfare, economic base, and/or quality of life in the
The CIP is developed through input by professional staff, citizens of community.
North Palm Beach, and elected Village officials. There are typically 3. The project would enhance the quality of life and would
more proposals than can be funded in the five-year CIP period, so provide a benefit to the community. Completion of the
the projects are evaluated and ranked in order of priority according project would improve the community providing cultural,
to the following guidelines: recreational, and/or aesthetic effects.
4. The project would be an improvement to the community, but
a) Whether the proposed project is financially feasible, in terms need not be completed within a five-year CIP.
of its impact upon Village budget potential;
b) Whether the project is needed to protect public health and Based on the criteria and category, the project is either included in
safety, to fulfill the Village's legal commitment to provide the CIP or excluded.
facilities and services, or to preserve, achieve full use of, or
increase the efficiency of existing facilities; CIP POLICIES
c) Whether the project represents a logical extension of . The Village will adopt the first year of a multi-year plan for
facilities and services within a designated Village Planning capital improvements, update it annually and make every
Area; and attempt to complete all capital improvements in accordance
d) Whether or not the proposed project is consistent with plans with the plan.
of State agencies and the South Florida Water Management.
• The Village will coordinate the development of the CIP
Further, the projects are broken down into the following categories: budget with the development of the operating budget to
ensure future operating expenditures and revenues associated
1. The project is urgent and/or mandated, and must be with new capital improvements will be projected and
completed quickly. The Village could face severe incorporated into the current and future operating budgets.
FY 2013 Adopted Budget Page 232 of 283
• The Village will maintain its physical assets at a level directly linked to the assessed value of individual property,
adequate to protect the Village's capital investment and not to the consumption of specific goods and services.
minimize future maintenance and replacement costs.
• Non-Ad Valorem Revenues: These types of revenues can be
• In making or providing of capital improvements, The Village pledged to support various types of bond issues. Such bonds
shall not incur a general obligation debt requiring the full are similar to general obligation bonds in that proceeds are
faith and credit and taxing power of the Village that exceeds often used for general government purposes and repayment is
five (5%) of the property tax base of the Village. For Fiscal unrelated to the revenue generating capacity of the project
Year 2013, this amounts to $74.31 million. The Village has being financed. However, unlike general obligation bonds,
no general obligation debt. non-ad valorem revenue bonds are payable solely from
revenues derived from the pledged revenue (such as sales tax,
CIP FINANCING/FUNDING ALTERNATIVES local option fuel tax, and the guaranteed portion of municipal
sharing).
Capital improvements may be funded by a variety of means
depending on the nature of the project, availability of funds, and the • User Fees and Charges: These revenues include a variety of
policies of Village Council. Financing decisions are made based on license and permit fees, facility and program fees, and fines.
established Village policies and available financing options directly They are rarely used as debt security for non-Enterprise Fund
related to project timing and choice of revenue sources. The funding capital projects, but could be a source of direct funding of a
methodology for the CIP is reliant upon available resources small capital improvement.
including regular operating funds, funds from grants and user fees,
useful life of the improvement, and sharing the costs between current • Enterprise Fund User Fees: These revenues are derived from
and future users. While some projects can be delayed until funds self-supporting business enterprises (Country Club) which
from existing revenues are available, others cannot. The Village provide services in return for compensation. The enterprise
explores all options such as ad valorem taxes, grants, developer revenue used to secure debt is commonly termed "net-
contributions, user fees, bonds, loans, and undesignated reserves to revenue" consisting of gross revenues less operating costs.
fund improvements. The following financing sources are available
to fund the CIP: • Note: A written, short-term promise to repay a specified
amount of principal and interest on a certain date, payable
• Ad Valorem Taxes: The Village does not use these funds as a from a defined source of anticipated revenue. Usually notes
debt security due largely to the required electoral approval mature in one year or less. Rarely used by the Village.
(voter referendum) prior to issuance. Property taxes are
FY 2013 Adopted Budget Page 233 of 283
• Commercial Paper: Generally defined as short term, General Obligation Bonds: A bond secured by the
unsecured promissory notes issued by organizations of full faith and credit of the Village's ad valorem taxing
recognized credit quality, usually a bank. Rarely used by the power. These are not used by the Village due to
Village. the requirement for a voter referendum.
• Grant: Contribution or gift of cash or other asset from Revenue Bonds: Bonds payable from a specific
another government to be used or expended for a specific revenue source, not the full faith and credit of an
purpose, activity or facility. issuer's taxing power and require no electoral
approval. Pledged revenues are often generated by
• Developer Contributions: Monies paid by developers in lieu the operating or project being financed.
of land dedications. These contributions are used for parks
and recreational purposes. The administrative ability to seek and utilize the best possible
source, or combination of sources, from the various alternatives for
• Capital Improvement Plan (CIP) Funds: Periodically, financing Capital Improvements can maximize the Village's Capital
General Fund budgetary savings at fiscal year-end are Improvement Plan, saving the cost of inefficiencies, which occur
transferred to the Village's Capital Projects Fund as "CIP from not adequately addressing capital needs. The future
Funds". These savings roll over from year to year and are development, growth and general well being of our citizens are
utilized for funding the Five-Year Capital Improvement Plan directly related to an affordable and realistic Capital Improvement
(CIP); this process reduces the impact of the CIP on the Plan.
Village's Annual General Fund Budget and millage rate.
Village Council approval is required for both the transfer and THE CIP SCHEDULE AND PROJECT LISTS
use of CIP Funds.
The CIP includes a comprehensive listing of all projects contained in
• Unassigned Fund Balance: Fund balance that has not been the Five-Year CIP. Projects included in the CIP were evaluated
assigned to other funds and has not been restricted, based on the criteria mentioned above. Application of these criteria
committed or assigned to specific purposes within the general ensures that each project recommended for Council consideration
fund. does indeed support the policy objectives of the Village's long-term
planning documents and identifies a basis for scheduling and
• Bond: An issuer's obligation to repay a principal amount on
allocation of resources. The Fiscal Year 2013-2017 CIP
a certain date (maturity date) with interest at a stated rate. recommends a total investment of$9.07 million in the Village of
Bonds are distinguishable from notes in that notes mature in North Palm Beach's capital facilities and equipment during a
a much shorter time period. five-year period.
FY 2013 Adopted Budget Page 234 of 283
The first year (2013) is the most active and important year of the
CIP. The total budget request for capital improvements in FY 2013
is $1,383,860; however, $777,221 will be funded with CIP Funds
and $458,000 will be a capital lease. The remaining amount,
$148,639, is the total to be included in the departmental capital
outlay allocation in the Annual Budget [General Fund = $95,000,
Country Club = $53,6391.
A brief summary of the first year of the plan (2013)is as follows:
Description Annual Capital CIP
Budget Lease Funds
Playground Equipment(*) $45,000
A/C Handler Replacement $59,653
Package A/C Units $22,000
Vehicle Replacement $195,568
Sidewalk Repair $40,000
Asphalt Overlay—Alleys $58,000
Stonework Replacement $50,000
Roof Replacement $152,000
Self-Containing Breathing $200,000
Apparatus
Golf Cart Capital Lease $458,000
Kiddie Pool Enhancement(*) $50,000
Half-way house $53,639
Total $148,639 1 $458,000 1 $777,221
(*)Funding Source: Developer Contribution
The five year CIP is presented in the following pages along with the
detailed capital project request forms for the first year of the plan
(2013). These request forms list the capital item to be undertaken or
purchased, the estimated impact on the operating budget, and the
method of financing the project.
FY 2013 Adopted Budget Page 235 of 283
Village of North Palm Beach
Five Year CIP Summary
Fiscal Year 2013 - 2017
5 year CIP
By Department Community Country Club
Development $996,639
$122,000 10.99% Total 5 Year CIP
1.35%
Library $9,067,677
$316,653
Public Works 3.49%
$3,061,817
33.77%
Parks& 5 year CIP
Recreation
$2,576,000 GEptIPr. By Fending Source
28.41/o
Public Safety FLFd(CIP)
$1,994,568 577,;11
22.00% P_5;%
5 year CIP Playground & C�
By Category Outside S�315;90-.
Equipment 25.537
Machinery& $90,000
Equipment 0.99% Vi lade
$787,053 $4 9L,15&
8.68% Automotive 54.25�6
$3,941,709
43.47%
Lease
$9i6,]GG
Construction & 10.1]D
Major
Renovation oiler
$4,248,915 Gontfi nfihulno
46.86% Y1�,CA6
1547.
FY 2013 Adopted Budget Page 236 of 283
Village of North Palm Beach
5 Year Capital Improvement Plan Summary
FY 2013-2017
013 I FY 2014 FY 2015 FY 2016 FY 2017 Total
Cost by CIP Year Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Category/Department
Automotive:
Community Development 40,000 20,000 22,000 40,000 $ 122,000
Country Club 458,000 27,000 - 458,000 $ 943,000
Public Safety 115,568 329,000 180,000 185,000 790,000 $ 1,599,568
Public Works 282,000 274,700 441,821 223,620 $ 1,222,141
Parks&Recreation 40,000 15,000 $ 55,000
Subtotal Automotive: 653,568 673,000 476,700 1,124,821 1,013,620 $ 3,941,709
Machinery&Equipment:
General Services-Village Hall $
Country Club $
Library 59,653 $ 59,653
Public Safety 200,000 85,000 60,000 $ 345,000
Public Works 126,400 50,000 $ 176,400
Parks&Recreation 72,000 112,000 22,000 $ 206,000
Subtotal Machinery&Equipment 331,653 323,400 1 - - $ 787,053
Construction&Major Renovation:
Library 152,000 105,000 $ 257,000
Public Works 98,000 325,000 480,092 280,092 480,092 $ 1,663,276
Parks&Recreation 2,225,000 $ 2,225,000
Countiy Club 53,639 $ 53,639
Public Safety 50,000 $ 50,000
Subtotal Construction&Major Renovation 353,639 2, 480,092 280,092 480,092 $ 4,248,915
Computer Hardware&Software:
Information Technology$
Subtotal Computer Hardware&Software - - - - - $ -
Playground&Outside Equipment:
Parks&Recreation 45,000 45,000 $ 90,000
Subtotal Playground&Outside Equipment 45,000 - 45,000 - - $ 90,000
Estimated Total Cost $ 1,383,860 $ 3,651,400 $ 1,133,792 $ 1,404,913 $ 1,493,712 $ 9,067,677
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Funding Source Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Village 53,639 1,336,400 1,088,792 946,913 1,493,712 $ 4,919,456
Capital Projects Fund(CIP) 777,221 $ 777,221
Grant 2,315,000 $ 2,315,000
Lease 458,000 458,000 $ 916,000
Developer Contribution 95,000 45,000 $ 140,000
Estimated Total Funding $ 1,383,860 $ 3,651,400 $ 1,133,792 $ 1,404,913 $ 1,493,712 $ 9,067,677
FY 2013 Adopted Budget Page 237 of 283
r, •S
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FY 2013 Adopted Budget Page 238 of 283
Village of North Palm Beach
5 Year Capital Improvement Plan
FY 2013-2017
Fund: General Fund Department: Community Development Division: All Divisions
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Cost by CIP Year Bud et Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Description Current Inventory Estimated Life
Automotive: $
Sport tili Vehicle 2006(1);2008(1) 7 Years/100k miles 22,000 22,000 $ 44,000
S10 Pickup 2000(1);2002(1);2009(2) 7 Years/100k miles 18,000 20,000 40,000 $ 78,000
Suhtotal Automotive 40,000 20,000 22,000 40,000 $ 122,000
Computer Hardware&Software: $ -
New Software 2011 $
Subtotal Computer Hardware&Software $ -
Estimated Total Cost $ 40,000 $ 20,000 $ 22,000 $ 40,000 $ $ 122,000
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Funding Source Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Village 20,000 22,000 40,000 $ 82,000
Capital Projects Fund(CIP) 40,000 $ 40,000
Grant $ -
Other $ -
Estimated Total Funding $ 40,000 $ 20,000 $ 22,000 $ 40,000 $ $ 122,000
FY 2013 Adopted Budget Page 239 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Community Development
Project Title: Vehicle Replacement Division: Community Planning
Description/Detail:
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
X Automotive(#66410) Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 22,000.00 $ 22,000.00
Increased safety Plus:Installation or other costs - $
Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 22,000.00 $ 22,000.00
Estimated Useful Life in Years:
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
2006 Dodge Durango Auction Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Purchasing the vehicle will reduce maintenance cost Other Comment:
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 240 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Community Development
Project Title: Vehicle Replacement Division: Code Compliance
Description/Detail:
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
X Automotive(#66410) Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 18,000.00 $ 18,000.00
Increased safety Plus:Installation or other costs - $
Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 18,000.00 $ 18,000.00
Estimated Useful Life in Years:
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
2002 S-10 pickup Auction Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Purchasing the vehicle will reduce maintenance cost Other Comment:
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 241 of 283
Village of North Palm Beach
5 Year Capital Improvement Plan
FY 2013-2017
Fund: General Fund Department: Library Division: N/A
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Co t by CIP Year Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Description Current Inventory Estimated Life
Construction&Major Renovation:
Roof re lacement 30-39 years 152,000 $ 152,000
Replace lobby windows 40 years 105,000 $ 105,000
Suhtotal Construction&Major Renovation 152,000 105,000 $ 257,000
Machinery&Equipment:
Replace A/C Handlers 10-15 years 59,653 $ 59,653
Subtotal Machinery&Equipment 59,653 - $ 59,653
Estimated Total Cost 211,653 105,000 $ 316,653
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Funding Source Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Village 105,000 $ 105,000
Capital Projects Fund(CIP) 211,653 - $ 211,653
Grant $ -
Other $ -
Estimated Total Funding 211,653 105,000 $ 316,653
FY 2013 Adopted Budget Page 242 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Library
Project Title: Replace Roof Division: N/A
Description/Detail: Tear off old roof material and replace with new roofing.
Capital Category(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) x Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 152,000.00 $ 152,000.00
Increased safety Plus:Installation or other costs - $ -
x Construction/Major Improvement Less:Trade-in or other discount - $ -
Other(Please specify) Net Purchase Cost $ 152,000.00 $ 152,000.00
Estimated Useful Life in Years: 30-39 years
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
Old roofing Tear off and discard Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Reduce maintenance costs associated with investigation Other Comment:
by staff after every rain event and soliciting the services
of an outside contractor to make periodic repairs.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
3 Building Improvement 50,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 243 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Library
Project Title: A/C Air Handlers Division: N/A
Description/Detail: Replace six 6 A/C Air Handlers
Capital Account(Check Appropriate):
x Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
Scheduled replacement Number of units requested: 6
Present equipment obsolete
x Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 9,942.16 $ 59,652.96
Increased safety Plus:Installation or other costs - $
Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 9,942.16 $ 59,652.96
Estimated Useful Life in Years: 10 to 15 years
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
Older Air Handlers discard Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Reduction of maintenance costs associated with the Other Comment:
repairs of small leaks in the refrigerant lines and the
patching of the housing that is continuing to deteriorate.
Also will assist in the reduction,albeit small, of electrical
costs.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
4 Machinery&Equipment 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 244 of 283
Village of North Palm Beach
5 Year Capital Improvement Plan
FY 2013-2017
Public Safety
Fund: General Fund Department: All Departments Division: N/A
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Cost by CIP Year Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Description Current Inventory Estimated Life
Automotive:
2012(2); 2011(1);2010(3);
2008(1);2007(5);2006(1);
Patrol/Vehicles 2005(4) 7 years or 100,000 miles 28,892 270,000 30,000 90,000 $ 418,892
Patrol Boat 1999(l) 15 years $
2011(2);2008(3);2007(1);
Undercover Vehicles 2005(1);2004(1);2004 1 7 years or 100,000 miles 86,676 24,000 72,000 $ 152,676
Replacement Boat Engines 2009(2) 3 years $
Marine Unit Truck 2002(l) 7 years or 100,000 miles 28,000 $ 25,000
K-9 Vehicles 2008(l) 7 years or 100,000 miles 30,000 $ 30,000
Crime Scene Vehicle 1996(l) 10 years $
Fire Engine 2003(2) 20 years $
Yukon 2004(l) 10 years 35,000 $ 35,000
Suburban(to be replaced by 2004 Yukon
on Yukon's replacement in 2014) 2002(l) 10 years $
Support Truck 1987(l) 30 years 100,000 $ 100,000
S-10 Pick-Up Truck 2002(l) 13 years 20,000 $ 20,000
Quintuplet Fire Apparatus 1997(l) 20 years 600,000 $ 600,000
Ambulance 2003(1)2010(1) 6 years 185,000 $ 155,000
SubtotalAutomofive: 115,565 329,000 180,000 1 185,000 790,000 $ 1,599,565
Machinery&Equipment:
800 MHZ Radio System 2008 10 years $
Breathing Air Compressor 1999(l) 20 years $
Cardiac Monitor/Defibrillator 2009(2) 5 years 50,000 $ 50,000
Self-contained Breathing Apparatus 2001(27) 12 years 200,000 $ 200,000
Hydraulic Extriction Tools 2003(2) 12 years 60,000 $ 60,000
Thermal Imaging Camera 2002(2) 12 years 35,000 $ 35,000
60 Ton A/C CMller 2012 10-12 years $
Subtotal Machinery&Equipment 200,000 55,000 60,000 - - $ 345,000
Construction&Major Renovation
Replace stonework around budding 50,000 $ 50,000
Subtotal Construction&Major Renovation 50,000 $ 50,000
Estimated Total Cost $ 365,565 $ 414,000 $ 240,000 $ 155,000 $ 790,000 $ 1,994,565
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Funding Source Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Village 414,000 240,000 155,000 790,000 $ 1,629,000
Capital Projects Fund CIP 365,565 $ 365,565
Grant $
Other $
Estimated Total Funding $ 365,565 $ 414,000 $ 240,000 $ 155,000 $ 790,000 $ 1,994,565
FY 2013 Adopted Budget Page 245 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Police
Project Title: Vehicle replacement-Marked Unit Division: N/A
Description/Detail: Vehicle replacement of 1 one marked unit
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
X Automotive(#66410) Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 28,892.00 $ 28,892.00
Increased safety Plus:Installation or other costs - $
Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 28,892.00 $ 28,892.00
Estimated Useful Life in Years: 7 Years
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
236 Auction Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Reduced repair and maintenance costs as well as providing Other Comment:
a safe first responder vehicle which is reliable and MARKED unit being replaced:
reduces potential future accident litigation Unit 236 2006 Ford Crown Victoria
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 246 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Police
Project Title: Vehicle replacement-Unmarked Units Division: N/A
Description/Detail: Vehicle replacement of 3 three unmarked units
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
X Automotive(#66410) Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 3
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 28,892.00 $ 86,676.00
Increased safety Plus:Installation or other costs - $
Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 28,892.00 $ 86,676.00
Estimated Useful Life in Years: 7 Years
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
221 Auction Grant Developer Contribution
222 Auction Debt Service X CIP Fund
225 Auction
Operating Impact: Reduced repair and maintenance costs as well as providing Other Comment:
a safe first responder vehicle which is reliable and UNMARKED units being replaced:
reduces potential future accident litigation Unit 221 2004 Dodge Durango
Unit 222 2005 Chevrolet Impala
Unit 225 2007 Dodge Charger
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 247 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Fire Rescue
Project Title: SCBA Replacement Division: N/A
Description/Detail: Purchase to replace 25 SCBAs,50 SCBA cylinders&2 RIT kits
Capital Account(Check Appropriate):
X Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 27
X Present equipment obsolete
X Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 7,407.41 $ 200,000.07
X Increased safety lus:Installation or other costs - $
Construction/Major Improvement Less:Trade-in or other discount - $
X Other(Please specify) Net Purchase Cost $ 7,407.41 $ 200,000.07
om 1 w/Federal Law
Estimated Useful Life in Years: 15
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
SCBAs Junked Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: No additional impact.Purchase replaces obsolete SCBAs Other Comment: Title 49,Code of Federal Regulations,Parts 171-185 govern
with modern units. SCBA cylinders,and limits the lifetime of our cylinders to 15 years.Our cylinders will
reach that limit before the end of the next budget cycle.Our SCBAs are regulated by
NFPA 1981 which is on its third revision since our current SCBAs were purchased
making them obsolete.The SCBA warranty expires this budget cycle which will increase
.1repair and maintenance costs.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
4 Machinery&Equipment 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 248 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: General Services-Public Safety
Project Title: Building Improvement Stone Work Division: N/A
Description/Detail: Replace deteriorated stone work around select windows on the Public Safety Building,this building is 12 plus years old
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) X Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price $
Increased safety Plus:Installation or other costs $
X Construction/Major Improvement Less:Trade-in or other discount $
Other(Please specify) Net Purchase Cost $50,000.00
Estimated Useful Life in Years:
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Closes open fissures in exterior banding stonework which Other Comment:
exposes structural rebar. Completes building envelope to The full extent of the stone replacement could change once the project has started;can't
avoid mold and other potential leakage/health issues. inspect behind the existing stone work at this time.There could be hidden damage.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
3 Building Improvement 50,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 249 of 283
Village of North Palm Beach
5 Year Capital Improvement Plan
FY 2013-2017
Fund: General Fund Department: Public Works Division: All Divisions
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Cost b y CIP Year Budget Year ear#1 Year#2 Year#3 Year#4 Year#5
Description Current Inventory Estimated Life
Automotive:
3/4 Ton Truck(1/2 Ton) 2002(1) 10 years 25,000 $ 25,000
3/4 Ton Utility Vehicle 2007(1) 7 years 26,000 $ 26,000
Bucket Truck 2000(l) 12 years 53,000 $ 53,000
Colorado 2006(1) 10 years 16,000 $ 16,000
Dodge 2500 RAM 2002(1);2006(1);2010 1 10 years 26,000 26,000 $ 52,000
Earnap,Track 2006(1) 12 years $
F350 Track 1995 1) 1 24,000 $ 24,000
F450 Crew Cab Truck 2000(l) 12 years 31,500 $ 31,500
2001(1);2002(1);2004(1);
Garbage Trucks 2006(1);2007(2);2009(1) 10 years 190,000 195,700 201,571 207,620 $ 794,891
Lightning Loader 2003 1 7 years 125,000 $ 125,000
Ram 3500 Flatbed 2007(1) 15 years $
S-10 Pick-up 2000 1 2001(l) 7 years/12 years 41,000 $ 41,000
Small Dump Track 2000(1) 12 years 33,750 $ 33,750
Subtotal Automotive: 282,000 274,700 441,821 223,620 $ 1,222,141
Construction&MyorRenovation:
Asphalt Overlay-Alleys 10 years 58,000 $ 58,000
Asphalt Overla-Streets 2011 10 years 220,000 280,092 280,092 280,092 $ 1,060,276
Country Club Puking Lot(60%) 2011 10 years $
Fuel Tank Replacement 2007 20 years $
Perimeter wall around PW 2011 20 years $
PW Puking Lot Drainage&Surface 15 years 50,000 $ 50,000
Re-roof storage builefin 20 years 55,000 $ 55,000
Service Alley Wall 20 years 200,000 200,000 $ 400,000
Southwest Neighborhood-new sidewalks(*) (*)See note 20 years $
Village Wide Sidewalks 40,000 $ 40,000
Subtotal Construction&MyorRenovation 98,000 325,000 480,092 280,092 480,092 $ 1,663,276
Machinery&Equipment:
Back Hoe 1999(l) 15 years 50,000 $ 50,000
Ballfield Groomer 1998(1) 10 years 21,400 $ 21,400
Case Tractor case 1988 1 25 years 15,000 $ 15,000
Ford Tractor 2006(1) 25 years $
Generator 1990(l) 15 years 60,000 $ 60,000
Pallete Racks for storage 2010 10 years $
"Quick Tip"Eam ster Attachment 2012(l) 10 years 30,000 $ 30,000
1995(1);1997(2);1998(1);
Sanitation Utility Vehicle 1999(2);2001 4 4 ears $
Subtotal Machinery&Equipment 126,400 50,000 $ 176,400
Estimated Total Cost $ 98,000 1$ 733,400 $ 804,792 $ 721,913 $ 703,712 $ 3,061,817
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Funding Source Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Village 733,400 804,792 721,913 703,712 $ 2,963,817
Capital Projects Fund(CIP) 98,000 $ 98,000
Grant $
Other $
Estimated Total Funding $ 98,020 $ 733,400 $ 804,792 $ 721913 $ 703,712 $ 3,061,817
(•)This project was identified,approved and funded during Fiscal Year 2011;The entire estimated cost($431,992)was funded from the Village's Unassigned Fund Balance in Fiscal Year 2011.The project is expected to be complete in
Fiscal Year 2013 and is listed here for informational purposes only.
FY 2013 Adopted Budget Page 250 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Department: Public Works
Project Title: Sidewalk repairs Division: Streets
Description/Detail: Village wide sidewalk repair
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) X Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 40,000.00 $ 40,000.00
Increased safety Plus:Installation or other costs - $
X Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 40,000.00 $ 40,000.00
Estimated Useful Life in Years: 20
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
1 Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Reduce maintenance costs associated with having to send Other Comment:
crews out to various locations to ground down trip
hazards.Reduction in overall repair costs by outsourcing Remove and replace sidewalks village wide that are broken or damaged due to tree
actual construction as opposed to doing in house. roots,vehicular or construction damage.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
1 Land Improvement 25,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 251 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Department: Public Works
Project Title: Asphalt Overlay-Alleys Division: Streets
Description/Detail: Overlay various roadways within vila e limits
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) X Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 58,000.00 $ 58,000.00
Increased safety Plus:Installation or other costs - $
X Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 58,000.00 $ 58,000.00
Estimated Useful Life in Years: 10
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Reduction of maintenance costs associated with Other Comment:
continual patching of potholes.It will also protect the
integrity of the road base which is paramount to the Overlay of selected areas of the east and west service alleys
stability of the road,which left unattended could
result in far greater expense to effect repairs.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
1 Land Improvement 25,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 252 of 283
Village of North Palm Beach
5 Year Capital Improvement Plan
FY 2013-2017
Fund: General Fund Department: Parks&Recreation Division: All Divisions
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Cost by CIP year Budget Year Year#1 Year#2 Year#3 Year#4 ear#5
Description Current Inventory Estimated Life
Automotive:
Sport Utili Vehicle/Blazer 2011 1 10 years $
Mini-Bus 2000(l) 12 years 40,000 $ 40,000
S-10 Pick Up 2003 1 9 years 15,000 $ 15,000
Subtotal Automotive: 40,000 15,000 - $ 55,000
Machinery&Equipment:
Package A/C Units 2001(2)2002(4) 12 years 22,000 22,000 22,000 $ 66,000
Kiddie Pool Enhancement 20 years 50,000 $ 50,000
Lightning Detection System 2011 10 years $
Pump&well 2011 10 years $
Relight Osborne Park 20 years 90,000 $ 90,000
Subtotal Machinery&Equipment 72,000 112,000 22,000 $ 206,000
Playground&Outside Equipment:
Playground Equipment Various Parks 12 years 45,000 45,000 $ 90,000
Subtotal Playground&Outside Equipment 45,000 - 45,000 $ 90,000
Construction&Major Renovation:
Pool"S lash"Park 10 years 125,000 $ 125,000
Pool Resurfacing 2011 15 years $
Pump Room Renovation 2011 25 years $
Memorial Park * See note 20 years $
Anchorage Park Renovation-Phase 2 ** See note 20 years 2,100,000 $ 2,100,000
Subtotal Construction&Major Renovation - 2,225,000 - - - $ 2,225,000
Furniture&Fixtures:
Subtotal Furniture&Fixtures $
Estimated Total Cost $ 157,000 $ 2,352,000 $ 67,000 $ $ $ 2,576,000
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Funding Source Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Villa e 37,000 22,000 $ 59,000
Capital Projects Fund CIP 62,000 $ 62,000
Grant 2,315,000 $ 2,315,000
Developer Contribution 95,000 45,000 $ 140,000
Other $
Estimated Total Funding $ NmodOW7,000 $ 2,352,000 $ 67,000 $ $ $ 2,576,000
(*)The total cost for this project is yet to be deterimined. There is possibility of grant funding for this project. If the grant is not approved,it will be up to Village Council to decide whether to continue with the project
and what the funding source will be,therefore,the funding is not listed on this CIP.
1(**) The Village will appropriate any grant matching requirements upon notification of grant approval
FY 2013 Adopted Budget Page 253 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Parks&Recreation
Project Title: Vehicle Replacement Division: Recreation
Description/Detail: Replacement of a 2000 15-passenger van. This vehicle is used for transportation for camps,new teen adventure program and daily trips and excursions.
Replace with a new or used 20+passenger mini-bus for reasons of safety and functionality.
Capital Account(Check Appropriate):
Machinery&Equipment(966490) Audio,Visual,Comm.Systems(966440)
Furniture&Fixtures(466430) Playground&Outside Equipment(966422)
Computer Hardware&Software(466415) Office Equipment(966420)
X Automotive(966410) Construction&Major Renovation(966210)
Other Capital(966000) Developer Fees Capital Purchase(966005)
Purpose of Expenditure(Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 40,000.00 $ 40,000.00
Increased safety Plus:Installation or other costs - $ -
Construction/Major Improvement Less:Trade-in or other discount $
Other(Please specify) Net Purchase Cost $ 40,000.00 $ 40,000.00
Estimated Useful Life in Years:
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
15 passenger van Auction Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Allow the department to run smaller trips Other Comment: Safer option than 15 passenger van
Allow for more options on senior day trips
Reduces bus rental cost
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 LandImprovement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 254 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Parks&Recreation
Project Title: Replace(2)Package A/C Units Division: Recreation
Description/Detail: Replace two Package A/C Units at the Community Center.
Capital Account(Check Appropriate):
X Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) Construction&Major Renovation(#66210)
Other Capital(#66000) Developer Fees Capital Purchase(#66005)
Purpose of Expenditure(Check Appropriate): Cost:
Scheduled replacement Number of units requested: 2
Present equipment obsolete
X Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 11,000.00 $ 22,000.00
Increased safety Plus:Installation or other costs - $ -
Construction/Major Improvement Less:Trade-in or other discount $
Other(Please specify) Net Purchase Cost $ 11,000.00 $ 22,000.00
Estimated Useful Life in Years:
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
Grant Developer Contribution
Debt Service X CIP Fund
Operating Impact: Increase efficiency of A/C system,reduce electric costs Other Comment:
The current equipment is 8 years old,is not running
at full capacity,and requires constant maintenance
and service.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
4 Machinery&Equipment 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 252
FY 2013 Adopted Budget Page 255 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Parks&Recreation
Project Title: Kiddie Pool Enhancement Division: Pool
Description/Detail: Install a new water feature in the larger middle kiddie pool that would spill over water and create shade into the pool area.With the water feature,
a new filtration system will be installed for the Kiddie Pools to bring us up to compliance with the Florida board of Health.Currently the pools are
filtering into the main pool.
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) Construction&Major Renovation(#66210)
Other Capital(#66000) X Developer Fees Capital Purchase(#66005)
Purpose of Expenditure(Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
X Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 50,000.00 $ 50,000.00
Increased safety Plus:Installation or other costs - $ -
Construction/Major Improvement Less:Trade-in or other discount $
Other(Please specify) Net Purchase Cost $ 50,000.00 $ 50,000.00
Estimated Useful Life in Years:
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
Grant X Developer Contribution
Debt Service CIP Fund
Operating Impact: The new system feature should create greater daily revenue Other Comment:
and take some of the burden away from the main pool
equipment. Create a new water play feature at the pool and also place less pressure on the
existing filtration system
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
4 Machinery&Equipment 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 252
FY 2013 Adopted Budget Page 256 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: General Fund Department: Parks&Recreation
Project Title: Playground Equipment-Osborne Park Division: Recreation
Description/Detail: Replace the existing playground equipment at Osborne Park with a new playground s stem that will be ADA accessible.
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) Construction&Major Renovation(#66210)
Other Capital(#66000) X Developer Fees Capital Purchase(#66005)
Purpose of Expenditure(Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
X Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 45,000.00 $ 45,000.00
Increased safety Plus:Installation or other costs - $ -
Construction/Major Improvement Less:Trade-in or other discount $
Other(Please specify) Net Purchase Cost $ 45,000.00 $ 45,000.00
Estimated Useful Life in Years:
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village Lease
Grant X Developer Contribution
Debt Service CIP Fund
Operating Impact: The equipment would greatly reduce the need for repair Other Comment: The current equipment at the park is old,rundown and
and safety concerns. in great need of a facelift. The tot-lot is a highly used
playground in one of the Village's most frequented park.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
4 Machinery&Equipment 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 257 of 283
Village of North Palm Beach
5 Year Capital Improvement Plan
FY 2013-2017
Fund: Country Club Department: Golf Operations Division: All Divisions
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Cost by CIP Year Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Description Current Inventory Estimated Life
Automotive:
Golf carts w/GPS systems 2010(80) 3 years 440,000 440,000 $ 880,000
Carry Alls 2010(2) 3 years 18,000 18,000 $ 36,000
Driving Range Cart 2010(l) 4 years 12,000 $ 12,000
Suhtotal Automotive 458,000 12,000 458,000 $ 928,000
Machinery&Equipment:
Suhtotal Machinery&Equipment - - - $
Construction and Major Renovation:
Country Club Parking Lot 2011 10 years $
$
Suhtotal Construction and Major Renovation $ -
Estimated Total Cost $ 458,000 S 12,000 S S 458,000 S $ 928,000
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Funding Source Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Village - 12,000 $ 12,000
Grant $ -
Lease 458,000 - 458,000 $ 916,000
Estimated Total Funding $ 458,000 $ 12,000 $ $ 458,000 $ $ 928,000
FY 2013 Adopted Budget Page 258 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: Country Club Department: Golf Operation
Project Title: Golf carts w/GPS systems Division: Golf Shop
Description/Detail: Lease of 80 golf carts with GPS units
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
X Automotive(#66410) Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 80
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 5,500.00 $ 440,000.00
Increased safety Plus:Installation or other costs - $
Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 5,500.00 $ 440,000.00
Estimated Useful Life in Years: 3
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village X Lease
80 EZGO Carts Returned at end of lease Grant Developer Contribution
Debt Service Other
Operating Impact: No operating impact. Other Comment:
Carts are returned at end of lease and new carts are leased.
Carts are rented out to customers for use.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 259 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: Country Club Department: Golf O eration
Project Title: Carry Alls Division: Golf Shop
Description/Detail: These 2 carry alls will primarily be used to tow our golf cart fleet back and forth from the cart barn.
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
X Automotive(#66410) Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 2
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 9,000.00 $ 18,000.00
Increased safety Plus:Installation or other costs - $
Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 9,000.00 $ 18,000.00
Estimated Useful Life in Years: 3
Replaced item(s): Funding Source(List Amount):
Item Disposition Method Village X Lease
2 EZGO carry alls Returned at end of lease Grant Developer Contribution
Debt Service Other
Operating Impact: No operating impact. Other Comment:
The lease of these carry alls will be leveraged with the
lease of our 80 golf carts.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 260 of 283
Village of North Palm Beach
5 Year Capital Improvement Plan
FY 2013-2017
Fund: Country Club Department: Food&Beverage Operations Division: N/A
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Co by CIP Year Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Description Current Inventory Estimated Life
Automotive:
Beverage Cart 2007(l) 4 years 15,000 $ 15,000
Suhtotal Automotive 15,000 $ 15,000
Machinery&Equipment:
Suhtotal Machinery&Equipment - - $ -
Construction and Major Renovation:
New Halfway House at Driving Range 20 years 53,639 $ 53,639
Suhtotal Construction and Major Renovation 53,639 $ 53,639
Estimated Total Cost $ 53,639 $ 15,000 $ $ $ $ 68,639
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total
Funding Source Budget Year(Year#1) (Year#2) (Year#3) (Year#4) (Year#5)
Village 53,639 15,000 $ 68,639
Grant $ -
Lease $ -
Estimated Total Funding $ 53,639 $ 15,000 $ $ $ $ 68,639
FY 2013 Adopted Budget Page 261 of 283
Village of North Palm Beach
Capital Request Form
FY 2012-2013
Fund: Country Club Department: Food&Beverage
Project Title: Halfway House Division: N/A
Description/Detail: Construction of a halfway house in between the 10th Tee box and the driving range.
Capital Account(Check Appropriate):
Machinery&Equipment(#66490) Audio,Visual,Comm.Systems(#66440)
Furniture&Fixtures(#66430) Playground&Outside Equipment(#66422)
Computer Hardware&Software(#66415) Office Equipment(#66420)
Automotive(#66410) X Construction&Major Renovation(#66210)
Purpose of Expenditure(Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures,records,etc. Purchase Price 53,639.00 $ 53,639.00
Increased safety Plus:Installation or other costs - $
X Construction/Major Improvement Less:Trade-in or other discount - $
Other(Please specify) Net Purchase Cost $ 53,639.00 $ 53,639.00
Estimated Useful Life in Years: 20
Replaced item(s): Funding Source(List Amount):
Item Disposition Method X Village Lease
Grant Developer Contribution
Debt Service Other
Operating Impact: Annual Operating Cost increase by project($25,000) Other Comment: The purpose would be to provide food&beverage services
Increase of electric&water usage;Increased staffing; at a fast pace to golfers playing the golf course as well as those
Increase in merchandise costs&increase in credit card fees. utilizing the driving range.
The impact is expected to be offset by sales generated.
Capital Check(Please enter your selection#from the choices provided below):
Enter Selection# Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
3 Building Improvement 50,000 Yes Include in CIP
Selection#: Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery&Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
FY 2013 Adopted Budget Page 262 of 283
FY 2013 Adopted Budget Page 263 of 283
VILLAGE OF NORTH PALM BEACH
OPERATING INDICATORS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
Unaudited
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012(*)
FUNCTION/PROGRAM
GENERAL GOVERNMENT
Number of Parcels - - - - 7,411 7,422 7,472 7,466 7,466 7,473
PUBLIC WORKS
Street Maintenance(No.of lane miles maintained) 31.155 31.155 31.155 31.155 31 31 31 31 31 31
Sanitation (Tons of Refuse Collected) 13,136 18,842 14,037 13,203 12,085 11,974 10,667 10,165 9,962 7,549
No.of collection units for solid waste(residential) 7,434 7,470 7,519 7,558 7,152 7,163 7,214 7,070 7,071 7,600
Number of vehicles maintained 95 95 95 95 104 104 110 110 98 98
Number of repair overlays completed(miles) 3.787 5.587 2.462 2.935 2 3 2.5 2.71 - -
PUBLIC SAFETY
Number of arrests by police officers 320 315 331 410 545 549 448 402 260 233
Number of traffic citations issued 2,564 3,110 5,743 4,272 4,269 5,520 6,305 4,951 2,564 2,318
EMS average response times(minutes) 2.94 4.42 3.98 4.69 4.73 5.17 5.01 5.12 5.19 5.20
Number of EMS calls 922 1,066 965 1,056 1,034 1,114 1,214 1,146 1,179 700
COMMUNITY DEVELOPMENT&PLANNING
Building Department-Number of Permits 224 201 201 (1) 1,875 1,619 1,548 1,744 1,616 1,789
Number of code enforcement violations - 1,767 1,617 729 613 391 575 675
Number of code violations brought to board/magistrate
(Calendar Yr End) 120 145 165 144 126 115 73 38 72 84
RECREATION
Number of community events presented 14 15 22 21 24 23 28 28 38 38
Number of registrants in athletic programs 1,750 1,575 1,400 1,520 1,600 1,400 1,125 1,005 1,260 1,400
LIBRARY
Library-Number of Volumes 47,960 47,531 54,074 47,371 42,372 33,122 35,681 39,277 40,658 42,708
OTHER GOVERNMENT
Country Club
Number of Golf Members - - - 365 579 389 297 354 298 283
Number of Tennis Members 136 171 171 180 184 173 159
* Preliminary as of July 2012
(1)An accurate number of building permits issued for 2006 is not available-computer systems crash.
Source:Village of North Palm Beach
U.S.Census Bureau
FY 2013 Adopted Budget Page 264 of 283
VILLAGE OF NORTH PALM BEACH
PRINCIPAL EMPLOYERS
Unaudited
2011 2002
Percentage Percentage
of Total of Total
Employer Employees Employment Employees Employment
Palm Beach Country School Board 21,495 3.47% Palm Beach Country School Board 18,677 3.21%
Palm Beach County Government 11,381 1.84% Palm Beach County Government 9,000 1.55%
State Government 9,200 1.49% State Government 8,705 1.50%
Federal Government 6,200 1.00% Federal Government 5,660 0.97%
Tenet Health Care Corp(2) 6,100 0.99% FICA-Hospital Corp.of America(1) 4,000 0.69%
Florida Power&Light Company 3,632 0.59% Intracoastal Health Systems,Inc(2) 3,040 0.52%
G4S Headquarters 3,000 0.48% U.S. Sugar Corporation 3,000 0.52%
FICA-Hospital Corp.of America(1) 2,714 0.44% Florida Power&Light Company 2,800 0.48%
Florida Alantic University 2,706 0.44% Boca Raton Resort&Club(Hotel) 2,380 0.41%
Bethesda Memorial Hospital 2,391 0.39% Florida Crystals 2,000 0.34%
Total 68,819 11.13% Total 59,262 10.19%
Source: Business Development Board of Palm Beach County
* Employer:Palm Beach County
Information is not available for the Village of North Palm Beach.
** Percentage of total employment is calculated using Palm Beach County's
available labor force in each of the respective years presented.
Notes:
(1) Formerly Columbia Palm Beach Health Care Systems,Inc
(2) Intracoastal Health Systems,Inc-now part of Tenet Healthcare Corp
FY 2013 Adopted Budget Page 265 of 283
VILLAGE OF NORTH PALM BEACH
NET ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
Unaudited
Real Property
Fiscal Year
Ended Tax Roll Residential Commercial Personal Total Net Market- Total Direct
Sept 30, Year Property Property Property Assessed Value Tax Rate
2004 2003 1,092,433,722 147,927,933 44,914,124 1,285,275,779 6.8000
2005 2004 1,180,028,585 208,240,338 49,767,286 1,438,036,209 7.2700
2006 2005 1,441,249,707 179,827,665 44,422,817 1,665,500,189 6.8000
2007 2006 1,700,678,282 235,776,768 45,084,335 1,981,539,385 6.3000
2008 2007 1,744,202,888 229,300,592 43,735,861 2,017,239,341 6.1000
2009 2008 1,575,367,916 230,599,951 41,471,282 1,847,439,149 6.7000
2010 2009 1,394,954,867 221,443,121 40,552,276 1,656,950,264 6.9000
2011 2010 1,295,097,223 210,844,220 38,261,607 1,544,203,050 6.9723
2012 2011 1,265,549,795 189,284,601 33,303,512 1,488,137,908 6.9723
2013* 2012 1,269,347,971 183,764,795 33,182,846 1,486,295,612 6.9723
Note: Assessed values are established by the Palm Beach Property Appraiser's office as of January 1,each year.
Assessments were increased to 100%of market value as of 1980.
Property in the Village is reassessed each year.Property is assessed at actual value,therefore the assessed
values are equal to actual value.Tax rates are per$1,000 of assessed value.
* 2012 Peliminary Recapitulation of the Ad Valorem Assessment Tax Rolls
Source: Palm Beach County Property Appraiser
FY 2013 Adopted Budget Page 266 of 283
VILLAGE OF NORTH PALM BEACH
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
Unaudited
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012(*)
Function/Program:
General Government
No.of General Government Buildings 11 11 11 11 11 11 23 23 23 23
Public Works
Square Miles 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18
Miles of Streets 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00
Number of Street Lights 425 425 425 425 425 513 513 513 513 513
Public Safety
Fire:
Number of Stations 1 1 1 1 1 1 1 1 1 1
Number of Fireman&Officers 8 8 8 0 0 0 0 0 0 0
Number of Firemen/Paramedics/EMTs 0 0 0 23 23 23 23 23 23 23
Police/EMS Protection:
Number of Stations 1 1 1 1 1 1 1 1 1 1
Number of Policemen&Officers 35 35 35 33 32 32 31 31 31 31
EMS Protection 13 13 13 0 0 0 0 0 0 0
Leisure Services
Recreation
Number of Parks 4 4 4 4 4 4 4 4 4 4
Public Tennis Courts 4 4 4 2 2 2 2 2 2 2
Swimming Pool 1 1 1 1 1 1 1 1 1 1
Number of Marinas 1 1 1 1 1 1 1 1 1 1
Library
Number of Libraries 1 1 1 1 1 1 1 1 1 1
Number of Volumes 47,960 47,531 54,074 47,371 42,372 33,122 35,681 39,277 40,658 42,708
Other Government
Country Club
Golf Course 1 1 1 1 1 1 1 1 1 1
Driving Range 1 1 1 1 1 1 1 1 1 1
Tennis Courts 10 10 10 10 10 10 10 10 10 10
Restaurant/Sanck Bar 1 1 1
* Preliminary as of July 2012
Source:Village of North Palm Beach
FY 2013 Adopted Budget Page 267 of 283
VILLAGE OF NORTH PALM BEACH
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
Unaudited
Business-type
Governmental Activities Activities
Fiscal Year Percent of
Ended Loans Capital Loans Capital Median Personal Per
Sept 30, Payable Leases Payable Leases Total Income(1) Capita
2002 7,334,853 736,967 651,058 8,722,878 N/A 715.11
2003 6,947,633 587,792 513,472 8,048,897 N/A 659.85
2004 6,376,387 433,855 411,573 7,221,815 N/A 592.05
2005 5,754,677 275,840 454,131 6,484,648 N/A 513.31
2006 4,941,765 209,224 5,185,978 10,336,967 17.20% 786.20
2007 4,280,842 81,100 5,026,895 9,388,837 14.67% 715.61
2008 3,605,639 40,097 4,662,833 192,892 8,501,461 12.92% 692.64
2009 2,250,000 - 4,383,033 97,049 6,730,082 10.14% 583.15
2010 - - 4,090,284 235,176 4,325,460 6.74% 371.64
2011 - - 3,844,928 173,084 4,018,012 *6.26% **345.22
Note: Details regarding the Village's outstanding debt may be found in the notes to the
financial statements.
* 2010 Median Household Income was used for calculation-2011 Income was not available due to agency software upgrades
** 2010 Population was used for calculation-2011's Population was not available due to agency software upgrades
N/A Data not available.
FY 2013 Adopted Budget Page 268 of 283
VILLAGE OF NORTH PALM BEACH
PRINCIPAL PROPERTY TAXPAYERS
Unaudited
2011 2002
Percentage Percentage
of Total of Total
Village Net Village Net
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
TaMUers Value Rank Value Value Rank Value
Florida Power&Light 14,537,154 1 0.94%
Olen Residential Realty 14,500,000 2 0.94% $ 17,399,486 1 1.76%
Greater Fla Inv Co& 13,376,802 3 0.87% 5,840,000 5 0.59%
Sanctuary Bay Trust Corporation 11,600,000 4 0.75% 13,120,685 2 1.32%
Crystal Tree Property Owners,LLC 11,000,000 5 0.71%
New Country Motor Cars 10,984,628 6 0.71%
Old Port Cove Holding,Inc 8,475,000 7 0.55%
CF02 Palm Beach III LP 7,000,000 8 0.45%
Doman Development,LLC 6,884,529 9 0.45%
Village Shoppers at US 1 LLC 6,210,237 10 0.40%
Interevest Crystal Tree 9,873,474 3 1.00%
North Palm Properties,LTD 8,600,000 4 0.87%
Transcontinental Atrium,Inc. 4,590,000 6 0.46%
Roschman,M.Elaine TR 4,100,000 7 0.41%
WCI Communities,Inc 4,009,300 8 0.40%
Pavilion Office Center 3,240,000 9 0.33%
Old Port Cove Dev. 3,118,107 10 0.31%
Total $ 104,568,350 6.77% $ 73,891,052 7.45%
Source: Palm Beach Country Appraiser
Note: Assessed values are established by the Palm Beach Property Appraiser's offices as of January 1,each year.
FY 2013 Adopted Budget Page 269 of 283
VILLAGE OF NORTH PALM BEACH
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Unaudited
Collected within
the Fiscal Year Total Collections
Fiscal Year Total Taxes of the Levy Collections in to Date
Ending Tax Roll Levied for Percent Subsequent Percent
Sept 30, Year Fiscal Year Amount of Levy Years Amount of Levy
2003 2002 6,597,909 6,359,478 96.39% 5,522 6,365,000 96.47%
2004 2003 8,825,061 8,441,383 95.65% 10,401 8,451,784 95.77%
2005 2004 10,463,873 10,059,478 96.14% 9,476 10,068,954 96.23%
2006 2005 11,329,648 10,690,869 94.36% 172,744 10,863,613 95.89%
2007 2006 12,624,307 11,802,457 93.49% 228,352 12,030,809 95.30%
2008 2007 12,360,135 11,546,732 93.42% 333,756 11,880,488 96.12%
2009 2008 12,401,519 11,530,384 92.98% 349,642 11,880,026 95.79%
2010 2009 11,564,281 10,683,829 92.39% 284,004 10,967,833 94.84%
2011 2010
2012 2011
Source: Palm Beach Country Property Appraiser
* Information is not available from the Tax Collector
FY 2013 Adopted Budget Page 270 of 283
VILLAGE OF NORTH PALM BEACH
PROPERTY TAX RATES-DIRECT AND OVERLAPPING GOVERNMENTS
LAST TEN FISCAL YEARS
Unaudited
Overlapping Rates(1)
Village of Palm Beach Total
N.Palm Beach County Palm Special Direct and
Fiscal Tax Roll General School Beach Districts Overlapping
Year Year Operations District County Rates
2004 2003 6.8000 8.5700 4.7900 2.5560 22.7160
2005 2004 7.2700 8.4300 4.7700 2.5260 22.9960
2006 2005 6.8000 8.1060 4.7192 2.5042 22.1294
2007 2006 6.3000 7.8700 4.4800 2.3250 20.9750
2008 2007 6.1000 7.3560 3.9813 2.1308 19.5681
2009 2008 6.7000 7.2500 3.9700 2.2570 20.1770
2010 2009 6.9000 7.9830 4.5614 2.4934 21.9378
2011 2010 6.9723 8.1540 4.9960 2.5549 22.6772
2012 2011 6.9723 8.1800 4.9925 2.3433 22.4881
2013* 2012 6.9723 7.7780 4.9902 2.3234 22.0639
Note: All millage rates are based on$1 for every$1,000 of assessed value.
Source: North Palm Beach:Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
(1) Overlapping rates are those of local and county governments that apply to property owners within the Village
of North Palm Beach.Not all overlapping rates apply to all Village of North Palm Beach property owners
(i.e. The rates for special districts apply only to the proportion of the government's property owners whose
property is located within the geographic boundaries of the special district.)
* 2012 Peliminary Recapitulation of the Ad Valorem Assessment Tax Rolls
FY 2013 Adopted Budget Page 271 of 283
i
Al
A
FY 2013 Adopted Budget Page 272 of 283
Acronyms
The following is a list of acronyms used throughout the text of SOP...................................Standard Operating Procedure
the budget document. A definition can be found in the TRIM..................................................Truth In Millage
Glossary immediately following this section.
CAFR...................Comprehensive Annual Financial Report
CIP...................................Capital Improvement Program
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
FTE.............................................Full Time Equivalent
GAAP.................Generally Accepted Accounting Principles
GASB................Governmental Accounting Standards Board
GFOA..................Government Finance Officers Association
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 Benefits
RBR....................................................Roll-Back Rate
SFWMD...............South Florida Water Management District
FY 2013 Adopted Budget Page 273 of 283
Glossary
The definitions of terms listed are provided to assist the reader Ad Valorem Taxes:
in the understanding of terminology used throughout the text of A tax based on the assessed value of property, to include real
the budget document. and personal property.
Account: Adopted Budget:
A term used to identify an individual asset, liability, The budget as it is approved by the Village Council prior to the
expenditure, control, revenue control, encumbrance control or beginning of each fiscal year.
fund balance.
Amended Budget:
Accountability: The adopted budget that incorporates all operating transfers
The condition, quality, fact or instance of being obliged to and approved budget amendments (changes in the budget total
report for actions or outcomes. that are approved subsequent to initial adoption).
Accounting System: Annexation:
The total structure of records and procedures which discover, The incorporation of land into an existing city with a resulting
record, classify, summarize and report information on the change in the boundaries of that city.
financial position and results of operations of a government or
any of its funds, fund types, balanced account groups, or Appropriation:
organizational components. An authorization granted by a legislative body to make
expenditures and to incur obligations for specific purposes. An
Accrual Basis of Accounting: appropriation is limited in amount to the time it may be
The basis of accounting under which transactions are expended.
recognized when they occur, regardless of the timing of the
related cash flows. Assessed Valuation:
A valuation set upon real estate or other property by the county
Accumulated Depreciation: assessor and the state as a basis for levying taxes.
The total depreciation taken for an asset since it was placed in
service. Asset:
Resources owned or held by a government which has monetary
Actuarial: value.
A methodology that makes determinations of required
contributions to achieve future funding levels that addresses
risk and time.
FY 2013 Adopted Budget Page 274 of 283
Assigned Fund Balance: Budget Message:
Fund Balance reporting category which refers to amounts a A general discussion of the proposed budget as presented in
government intends to issue for a specific purpose. writing by the Village Manager to the Village Council.
Audit: Budget Transfer:
A test of management's accounting system to determine the An action which changes budgeted amounts at the department,
extent to which internal accounting controls are both available division, and/or object code level of control with offsetting
and being used. It concludes in a written opinion of its increases and decreases in budgeted line items.
findings.
Budgetary Basis:
Available Fund Balance: The basis of accounting used to estimate financing sources and
Funds remaining from the prior year which are available for uses in the budget. This generally takes one of three forms:
appropriation and expenditure in the current year. GAAP, cash or modified accrual.
Balance Sheet: Budgetary Control:
A statement of financial condition as of a given date. The management and control of the budget within limitation of
the approved appropriations and available resources.
Balanced Budget:
A budget in which planned funds available equal planned Budget Document:
expenditures. The official written statement-document which presents the
proposed budget to the council/legislative body.
Budget:
An annual financial plan that identifies revenues, specifies the Budget Summary:
type and level of services to be provided and establishes the Categories of expenditures or revenue classified by major
amount of money which can be spent. function and category.
Budget Amendment: Capital Improvement Plan (Oft
The process by which unanticipated changes in revenue or A multi-year plan of proposed capital outlays to be incurred
expenditures are made a part of the budget, thereby amending each year over a period of five years to meet capital needs
it. arising from the Village's long-term needs. The minimum
threshold for a capital outlay to be included in the CIP is
Budget Calendar: $10,000.
A schedule of key dates which the Village follows in the
preparation, adoption and administration of the budget.
FY 2013 Adopted Budget Page 275 of 283
Capital Outlay: Cost-of-Living Adjustment (Market Adjustment):
The cost(s) associated with the acquisition of land, land An increase in salaries to offset the adverse effect of inflation
improvements, buildings, building improvements, construction on compensation.
in progress, machinery and equipment, vehicles and
infrastructure, and other tangible or intangible assets that are Debt Limit:
used in operations and that have an initial useful life extending The maximum amount of gross or net debt which is legally
beyond a single reporting period. permitted.
Capital Projects Fund: Debt Ratios:
Type of Governmental Fund established to account for the Comparative statistics showing the relationship between the
acquisition or construction of major capital facilities, other than issuer's outstanding debt and such factors as its tax base,
those accounted for in proprietary or trust funds. income or population.
Comprehensive Annual Financial Report (CAFR): Debt Service:
Prepared at the close of each fiscal year to show the actual Principal and interest requirements on outstanding debt
audited condition of the Village's funds and serve as the according to a predetermined payment schedule.
official public record of the Village's financial status and
activities. Deficit:
The excess of the liabilities of a fund over its assets. The
Committed Fund Balance: excess of expenditures over revenues during an accounting
Fund Balance reporting category which refers to amounts that period.
can only be used for specific purposes pursuant to constraints
imposed by formal action of the government's highest level of Defined Benefit Plan:
decision-making authority. A pension plan that has terms specifying the amount of benefits
to be provided after separation of employment; to be
Consumer Price Index (CPI): distinguished from a defined contribution plan in which the
A statistical description of price levels provided by the United plan specifies the amount of the contribution to the plan.
States Department of Labor. The index is used as a measure of
the increase in the cost of living. Department:
A major work unit or functional unit having related activities
Contingency: aimed at accomplishing a major service or regulatory program
An appropriation of funds to cover unforeseen events that for which the Village is responsible.
occur during the fiscal year.
Depreciation:
Contractual Services: The decrease in value of physical assets due to use and the
A cost related to a legal agreement. passage of time.
FY 2013 Adopted Budget Page 276 of 283
Division: Environmental Protection Agency (EPA):
A section of a department or government that is responsible for The Federal agency charged with protecting human health and
dealing with a particular area of policy or administration, or a with safeguarding the natural environment: air, water, and land.
particular task or function.
Evaluation and Appraisal Report (EAR):
Economic Development: A State-mandated report which evaluates how successful a
The process of attracting new businesses by use of incentives community has been in addressing major community land-use
or innovative financing methods. planning issues through implementation of its comprehensive
plan.
Effectiveness:
Producing a decided, decisive or desired effect. Expenditures:
Decreases in net financial resources. Expenditures include
Efficiency: current operating expenses which require the current or future
Effective operation as measured by a comparison of production use of net current assets, debt service and capital outlay.
with cost.
Federal Emergency Management Association (FEMA):
Employer Contribution: Agency of the US Government tasked with Disaster
A term used to describe contributions actually made by the Mitigation, Preparedness, Response & Recovery planning.
employer in relation to the annual required contribution (ARC)
of the employer(in the context of pension benefits). Fiduciary Funds:
Trust and/or agency funds used to account for assets held by
Encumbrance: the Village in a trustee capacity or as an agent for individuals,
Obligations in the form of purchase orders, which are private organizations, other governments, and/or other funds.
chargeable to an appropriation and for which a part of the
appropriation is reserved. They cease to be encumbrances Fines and Forfeitures:
when paid or when the actual liability is set up. Revenues derived from penalties imposed for the commission
of statutory offenses, violation of lawful administrative rules
Enterprise Fund: and regulations and for neglect of official duty; for example,
A self supporting fund used to account for operations that confiscated property.
provide a service to citizens financed primarily by a user
charge. Net income is sufficient for capital maintenance, Fiscal Year (FY):
public policy, management control, accountability or other A twelve month period of time to which the annual budget
purposes. applies and at the end of which a government determines its
financial position and results of operations. The fiscal year for
the Village is October 1 to September 30-
FY 2013 Adopted Budget Page 277 of 283
Fixed Assets: Franchise Fees:
Assets of a long-term character which are intended to continue Fees levied on a corporation in return for granting a privilege
to be held or used, such as land, buildings, improvements other sanctioning a monopoly or permitting the use of public
than buildings, and machinery and equipment. property, usually subject to regulation by the governing body.
Florida Department of Environmental Protection (FDEP): FTE:
A federal agency charged with proposing and enforcing Full-Time Equivalent, which is calculated on the basis of the
environmental law. number of hours that have been budgeted for a particular
position.
Florida Department of Transportation (FDOT):
The agency charged with the establishment, maintenance, and Full-Time Position:
regulation of public transportation in the state of Florida. A position which qualifies for full Village benefits, usually
required to work 40 hours per week.
Florida Department of Revenue (FDOR):
The lead agency in state government for the collection of Fund:
general tax administration. An independent fiscal and accounting entity with self-
balancing set of accounts recording cash and/or other resources
Florida League of Cities (FLO: together with all related liabilities, obligations, reserves and
Comprised of City officials who wished to unite the municipal equities which are segregated for the purpose of carrying on
governments in Florida for the purpose of shaping legislation, specific activities or attaining certain objectives.
sharing the advantages of cooperative action, and exchanging
ideas and experiences established the League in 1922. Fund Balance:
The fund equity of governmental funds. Changes in fund
Florida Municipal Insurance Trust (FMIT): balances are the result of the difference of revenues to
A trust designed to provide cost effective insurance coverage expenditures.
for Florida's not for profit agencies.
Fund Type:
Florida Recreation Development Assistance Program In governmental accounting, all funds are classified into eight
FRDAP : generic fund types; General, Special Revenue, Debt Service,
A competitive grant program that provides financial assistance Capital Projects, Special Assessment, Enterprise, Internal
to local governments for development or acquisition of land for Service and Trust& Agency.
public outdoor recreational purposes.
General Fund:
A fund used to account for the receipt and expenditure of
resources traditionally associated with local government.
FY 2013 Adopted Budget Page 278 of 283
General Obligation Bonds: Governmental Funds:
When a government pledges its full faith and credit to the Funds that account for the activities of a local government's
repayment of the bonds it issues, those bonds are referred to as operations. They can be classified into four generic fund types:
general obligation bonds. general fund, special revenue funds, capital projects funds, and
debt service funds.
General Revenue:
The revenues of a government other than those derived from Grants:
and retained in an enterprise. Contributions or gifts of cash or other assets from another
government to be used or expended for a specific purpose,
Generally Accepted Accounting Principles (GAAP): activity or facility.
Uniform minimum standards of/and guidelines for financial
accounting and reporting. They govern the form and content of Interfund Transfers:
the basic financial statement of an entity. GAAP encompasses The movement of moneys between the funds of a
the conventions, rules, and procedures necessary to define governmental entity.
accepted accounting principles at a particular time. They
include not only broad guidelines of general application, but Intergovernmental Revenues:
also detailed practices and procedures. Revenues collected by one government and distributed to
another level of government.
Goal:
A statement of broad direction, purpose or intent based on the International City Management Association (ICMA):
needs of a community. A goal is general and timeless; that is, The professional and educational organization for chief
it is not concerned with a specific achievement in a given appointed managers, administrators and assistants in cities,
period. towns, counties and regional entities.
Government Finance Officers Association (GFOA): Infrastructure:
The professional association of state/provincial and local The physical assets of a government (i.e. streets, water, sewer,
finance officers in the United States and Canada. public buildings and parks).
Governmental Accounting Standards Board (GASB): Legislative Committee on Intergovernmental Relations
An established national board, which governs financial LCIR :
reporting standards on state and local government levels The State of Florida's Legislative Committee on
throughout the United States of America, with its main Intergovernmental Relations; provides some intergovernmental
headquarters in Chicago, IL. revenue estimates for budgetary purposes.
FY 2013 Adopted Budget Page 279 of 283
Level of Service (LOS): department does, who they do it for and why. The statement is
Services or products which comprise actual or expected output specific enough to describe the program's purpose but general
of a given program. enough to last into the future.
Local Option Gas Tax: Modified Accrual Basis:
A tax established in 1983 to fund transportation-related The accrual basis of accounting adopted for the governmental
improvements. fund type. In this basis of accounting, expenditures are
recognized when the goods or services are received and
Long-Term Debt: revenues, such as taxes, are recognized when measurable and
Debt liability due after one year or longer. available to pay expenditures in the current period.
Maior Fund: MUNIS:
A fund whose revenues, expenditures/expenses, assets, or The Village's financial software system
liabilities (excluding extraordinary items) are at least 10% of
corresponding totals for all governmental or enterprise funds Municipality:
and at least 5% of the aggregate amount for all governmental A primarily urban political unit having corporate status and
and enterprise funds for the same item. usually powers of self-government.
Maximum Millne Rate: National Incident Management System (NIMS):
The maximum millage that a county or municipality may levy Core set of doctrine, concepts, principles, terminology, and
with a simple majority vote of the governing body; other voting organizational processes that enable effective, efficient, and
requirements will allow a municipality to adopt a millage rate collaborative incident management across all emergency
in excess of the maximum millage rate. management and incident response organizations and
disciplines.
Mill:
The property tax rate which is based on the valuation of Non-maior Fund:
property. A tax rate of one mill produces one dollar of taxes on A fund that does not meet the definition of a major fund (see
each $1,000 of assessed property valuation. definition for major fund).
Millne: Non-operating Expenses:
Property tax levy stated in terms of dollars and cents for every Expenses which are not directly related to the fund's primary
thousand dollars of assessed property value. service activities.
Mission: Non-operating Revenues:
The mission statement is a brief summary of why a program Revenues which are incidental to, or by-products of, the fund's
exists and what it is trying to achieve. It tells what the primary service activities.
FY 2013 Adopted Budget Page 280 of 283
Non-spendable Fund Balance: Other Financing Sources:
Fund Balance reporting category which includes amounts that Governmental fund general long-term debt proceeds, operating
are not in a spendable form or are required to be maintained transfers out, and material proceeds of fixed asset dispositions.
intact. Such amounts are classified separately from revenues.
Obiective: Other Post Employment Benefits (OPEB):
A simply stated, readily measurable statement of the aim of Post Employment Benefits other than pension benefits. OPEB
expected accomplishment within the fiscal year. consist primarily of health care benefits, and may include other
benefits such as life insurance, long term care and similar
Operating Budget: benefits.
Plans of current expenditures and the proposed means of
financing them. The annual operating budget is the primary Part-Time:
means by which most of the financing acquisition, spending Employees who work less than 30 hours per week and are not
and service delivery activities of a government are controlled. entitled to full-time employee benefits.
The use of an annual operating budget is required by law.
Pension Fund:
Operating Expenses: Account for the accumulation of resources to be used for
Expenses which are directly related to the fund's primary retirement benefit payments to the Village's employees.
service activities.
Performance Measure:
Operating Revenues: Data collected to determine how effective and/or efficient a
Funds that the government received as income to pay for program is in achieving its objectives.
ongoing operation. Includes such items as taxes, fees from
specific services, interest earnings and grant revenues. Personnel Costs:
Costs directly associated with employees, including salaries
Ordinance: and fringe benefits.
A formal legislative enactment by the governing board of a
municipality. If it is not in conflict with any higher form of Property Tax:
law, such as a state statute or constitutional provision, it has the A tax levied on the assessed value of real property. This tax is
full force and effect of law within the boundaries of the also known as Ad Valorem Tax.
municipality to which it applies.
Proprietary Fund Types:
Original Budget: Account for activities that are common in the private sector,
The first complete appropriated budget which is approved at which the government operates in a manner similar to their
the second public hearing in September. counterparts in the commercial world. The primary source of
revenues for this fund type is user charge. Proprietary funds
FY 2013 Adopted Budget Page 281 of 283
can be classified into two fund types; enterprise funds and Retirement Benefit Multiplier:
internal service funds. The rate applied to the average compensation multiplied by the
employee's years of accrual service to yield the amount
Public Hearing: payable under the normal retirement pension.
An open public meeting called by a recipient government to
provide all residents (without regard to taxpaying, voting Revenues:
status, or handicap) with an opportunity to offer written and Increases in governmental fund-type net current assets from
oral comments regarding the subject to be discussed. other than expenditure refunds and residual equity transfers.
Purchase Order: Roll-Back Rate (RBR):
A document which authorizes the delivery of specified That millage rate that will generate the same Ad Valorem tax
merchandise or the rendering of certain services. Revenue as was levied during the prior year when calculated
against the current year's tax base exclusive of new
Reclassification: construction.
The moving of an existing position from one personnel
classification to another based upon the different performance Service:
of duties. A specific deliverable provided to the public. It has a specific
budget, as well as performance measures to determine the
Reserves: benefits received.
A portion of the fund balance or retained earnings legally
segregated for specific purposes. Solid Waste Authority:
The agency responsible for providing an integrated solid waste
Resolution: management and recycling system for Palm Beach County,
A special or temporary order of a legislative body; an order of Florida.
a legislative body requiring less legal formality than an
ordinance or statute. South Florida Water Management District (SFWMD):
The agency responsible for regional flood control, water supply
Restricted Fund Balance: and water quality protection as well as ecosystem restoration.
Fund Balance reporting category which includes amounts
constrained to specific purposes by their providers. Special Assessment:
A compulsory levy imposed on certain properties to defray part
Retained Earnings: or all of the cost of a specific improvement or service deemed
An equity account reflecting the accumulated earnings of an to primarily benefit those parties.
Enterprise or Internal Service fund.
FY 2013 Adopted Budget Page 282 of 283
Special Revenue Fund: Trust Funds:
Fund used to account for the proceeds of specific revenue Funds used to account for assets held by a government in a
sources which are restricted by law or policy to finance specific trustee capacity for individuals, private organizations, other
activities. government and/or other funds.
Standard Operating Procedures (SOP's): Truth in Millne (TRIM) :
A set of instructions having the force of a directive, covering The Florida TRIM serves to formalize the property tax levying
those features of operations that lend themselves to a definite process by requiring a specific method of tax rate calculation,
or standardized procedure without loss of effectiveness. form of notice, public hearing requirements and advertisement
specifications prior to the adoption of a budget tax rate.
Statute:
A written law enacted by a duly organized and constituted Unassigned Fund Balance:
legislative body. Fund balance that has not been assigned to other funds and has
not been restricted, committed or assigned to specific purposes
Surplus: within the general fund.
The excess of assets of a fund over its liabilities. The excess of
revenues over expenditures during an accounting period. User Charges:
The payment of a fee for direct receipt of a public service by
Tax: the party benefiting from the service.
A compulsory charge levied by a governmental unit for the
purpose of raising revenue. These revenues are used to pay for Utility Taxes:
services or improvements provided for the general public Taxes imposed by the Village on each and every purchase of a
benefit. public service within the corporate limits of the Village. Public
services include electricity, gas, fuel oil, telephone services and
Taxable Value: telecommunications.
The assessed value of property minus the homestead exemption
and any other exemptions which may be applicable.
Temporary Position:
A position that is filled for a specific period of time, is not
permanent in nature, and does not qualify for regular Village
benefits.
FY 2013 Adopted Budget Page 283 of 283