08-29-2013 VC B WS-MMINUTES OF THE BUDGET WORKSHOP SESSION
\ VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA
AUGUST 29, 2012
Present: David B. Norris, Mayor
William L. Manuel, Vice Mayor
Darryl C. Aubrey, Sc.D., President Pro Tem
Robert A. Gebbia, Councilman
Doug Bush, Councilman
Ed Green, Village Manager
Melissa Teal, CMC, Village Clerk
ROLL CALL
Mayor Norris called the meeting to order at 7:00 p.m. All members of Council were present. All
members of staff were present, except the Village Attorney. Finance Director Sarnia Janjua,
Community Development Director Chuck Huff, and Information Technology Director Michael
Applegate were present.
The purpose of the meeting was to recap the proposed budget and discuss the millage rate.
Mr. Green reviewed millage options and recommended establishing the millage rate at the rolled -back
rate of 6.9990 mils, reducing contingency to $29,557, and utilizing Capital Improvement Plan
(CIP) funds for priority #1 and #2 capital items. Mr. Green stated that maintaining the current
millage rate of 6.9723 mils would require using $38,143 of reserve, in addition to using CIP
funds for capital items and reducing contingency to $30,000.
Mr. Green discussed the use of departmental vacancy savings, which could be transferred to
Council contingency or left in the department budget until needed. Mr. Green explained this
would lessen the amount rolled up into fund balance at year -end. Discussion ensued on having
the Finance Director provide a budget report at the end of the first quarter, at mid -year, and at the
end of the third quarter as part of the budget workshop discussions. Discussion ensued on
balancing the budget by department and category at the close of the fiscal year. Mrs. Janjua
advised that the budget ordinance could be revised to adopt the budget by fund instead of by
department. Mrs. Janjua explained that the budget workshop process would remain the same,
with the same level of departmental detail provided to Council, and the budget transfer policy
(transfers up to $10,000 require approval by the Village Manager and Finance Director; transfers
over $10,000 require Council approval) would still be utilized. Council consensus was to adopt
the FY 2013 budget at the fund level.
Discussion took place regarding workers' compensation costs.
Discussion was held concerning the CIP. Mr. Green reported FY 2012 savings available to be
transferred to CIP are anticipated to be $800,000 to $900,000. Discussion ensued regarding
budgetary savings at year -end through percentage of ad valorem taxes collected, additional
revenue received, and departmental savings. Council consensus was to move year -end savings
to the CIP Fund.
Minutes of Village Council Budget Workshop Session held August 29, 2012 Page 2 of 2
Discussion took place regarding the millage rate. Discussion ensued on past use of contingency
funds. Council consensus was to eliminate both Council and Manager Contingency from the
FY 2013 General Fund Budget. The Finance Director was charged with finding the additional
savings needed to reduce the millage rate to 6.9723.
Discussion was held concerning the FY 2013 Capital Outlay Request. Mr. Green recommended
postponing purchase of the packer truck and "quick -tip" dumpster attachment. By consensus,
Council agreed that priority #3 - #9 capital items would not be included in the FY 2013 CIP at
this time, but could be considered later in the fiscal year, depending on funding availability.
COUNCIL CONSENSUS ITEMS
• Adopt Budget at fund level
• Periodic Budget reviews (end of first quarter; as part of the budget process)
• Move savings at year -end to CIP Fund
• Millage rate of 6.9723
ADJOURNMENT
With no further business to come before the Council, the meeting adjourned at 8:15 p.m.
Melissa Teal, CMC, Village Clerk'
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