2011 BudgetFY 2011 Adopted BudgetPage 1 of 278
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, 2009. 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 2011. FY 2011 Adopted BudgetPage 2 of 278
Guide for Readers The purpose of this section is to provide the reader with a guide to the document’s contents: where and how to find the information and how to understand or use the information. The Fiscal Year 2011 Annual budget for the Village of North Palm Beach, Florida is intended to serve four purposes: 1. The Budget as a Policy Guide: As a policy document, the budget indicates what services the Village will provide during the twelve-month period beginning October 1, 2010 and why. The Budget Message summarizes the challenges facing the Village and how the budget addresses them. The Department budget sections provide major goals and objectives for each department in the Village. 2. The Budget as a Financial Plan: As a financial plan, the budget outlines how much Village services will cost and how they will be funded. The Budget Summary provides an overview of the budget, including major revenue and expenditure categories. 3. The Budget as an Operations Guide: As an operations guide, the budget indicates how services will be delivered to the community. The Departmental budget sections outline the number of authorized positions and department appropriations approved by the Village Council for the provision of services by each department. An organizational chart is provided to show how the Village is structured for efficient and effective work. 4. The Budget as a Communications Device: The budget is designed to be user friendly with summary information in text, tables and graphs. A glossary of budget terms is included after the Appendix section for your reference. Finally the budget includes the Budget Message Section which provides the reader with a condensed analysis of the fiscal plans of the Village for the upcoming fiscal year. Copies of this document are available for review at the Village Clerk’s office and the Village Library. In addition, this document can be accessed through the internet at http://www.village-npb.org. The table of contents lists every subject covered in this document and its page number. As a further aid, the budget document is divided into the following seven major sections: Introduction This section includes the budget message, which provides a narrative of where we have been and where we are going in the upcoming year. The message provides a broad perspective of services provided and discusses taxes and millage rates, changes in operations, significant differences in revenues and expenditures, and the focus and direction of the budget year. The introduction section also includes general information about the Village, its budget philosophy and process, debt administration, fund balance overview and other general information. FY 2011 Adopted BudgetPage 3 of 278
General Fund This section provides revenue and expenditure summaries, budget comparisons and computation of taxable value. Also included are details of all estimated revenues and departmental expenditures. An overview of each department is included in this section. Each department’s section includes the following: an organization chart, mission statement, goals and objectives, performance measures 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. Appendix This section includes the Glossary and a list of Acronyms used throughout this document. We hope this guide has aided in finding and understanding information contained in the Village’s budget. If any information is unclear or if additional information is necessary, please call the Finance Department at (561) 841-3360. FY 2011 Adopted BudgetPage 4 of 278
Village of North Palm BeachFY 2010-2011 BudgetTable of ContentsDescriptionPage NumberBudget Cover1GFOA Distinguished Budget Award2Guide For Readers3-4Table of Contents5-8Introduction9Manager's Budget Message 10-15Organizational Structure16Village Officials & Administrative Staff 17Village Boards & Committees 18-20Village Overview / Demographics 21Village Zoning Map22Village History23-25Village Departments26-28Village Budget at a Glance29Budget Preparation Process 30-33Fund Structure34Basis of Presentation, Basis of Budgeting & Budgetary Accounting 35-38Financial Policies39-41Debt Administration42-43Fund Balance Overview 44-46General Fund Budget47General Fund Organization Chart 48General Fund Budget Summary 49General Fund Revenues Graph 50General Fund Revenue Analysis 51General Fund Revenue Detail 52-56General Fund Expense Graph 57General Fund Expense Detail 58-59General Fund Operating Highlights 60General Fund Capital Highlights 61Generla Fund Department Summaries 62Village Council Organization Chart 63Village Council Narrative 64-66Village Council Department Summary 67Village Manager Organization Chart 68Village Manager Narrative 69-71Village Manager Department Summary 72Village Manager Five Year Position Summary 73Human Resources Organization Chart 74Human Resources Narrative 75-77Human Resources Department Summary 78Human Resources Five Year Position Summary 79FY 2011 Adopted BudgetPage 5 of 278
Village of North Palm BeachFY 2010-2011 BudgetTable of ContentsDescriptionPage NumberFinance Organization Chart 80Finance Narrative 81-83Finance Department Summary 84Finance Department Five Year Summary 85Information Technology Organization Chart 86Information Technology Narrative 87-89Information Technology Department Summary 90Information Technology Capital Outlay Detail 91Information Technology Five Year Position Summary 92Village Attorney Narrative 93Village Attorney Department Summary 94Village Clerk Organization Chart 95Village Clerk Narrative 96-97Village Clerk Department Summary 98Village Clerk Five Year Position Summary 99General Services Village Hall Narrative 100General Services-Village Hall Department Summary 101Public Safety Organization Chart 102Public Safety-Law Enforcement Narrative 103-108Public Safety-Fire Rescue Narrative 109-110Public Safety Department Summary 111Public Safety Capital Outlay Detail 112Law Enforcement Department Summary 113Fire Rescue Department Summary 114General Service-Public Safety Department Summary 115Public Safety Five Year Position Summary 116Public Works Organization Chart 117Public Works Narrative 118-121Public Works Department Summary 122Public Works Capital Outlay Detail 123Public Works Administration Department Summary 124Facility Services Department Summary 125Vehicle Maintenance Department Summary 126Sanitation Department Summary 127Streets & Grounds Department Summary 128Public Works Five Year Position Summary 129Community Development Organization Chart 130Community Development Narrative 131-133Community Development Department Summary 134Community Planning Department Summary 135Building Department Summary 136Code Enforcement Department Summary 137Community Development Five Year Position Summary 138FY 2011 Adopted BudgetPage 6 of 278
Village of North Palm BeachFY 2010-2011 BudgetTable of ContentsDescriptionPage NumberLibrary Organization Chart 139Library Narrative 140-141Library Department Summary 142Library Capital Outlay Detail 143Library Five Year Position Summary 144Parks & Recreation Organization Chart 145Parks & Recreation Narrative 146-148Parks & Recreation Department Summary 149Parks & Recreation Capital Outlay Detail 150Park Maintenance Department Summary 151Recreation & Special Events Department Summary 152Tennis Department Summary 153Pool Department Summary 154Parks & Recreation Five Year Position Summary 155Debt & Other Narrative 156Debt & Other Department Summary 157General Fund Charts & Graphs 158Taxable Value & Ad Valorem Tax Revenue 159Millage Rates160Ad Valorem and Budget Last Five Years 161Ad Valorem Tax vs. Budget Table 162Property Assessed Valuations 163General Fund Expenses as a Percent of Assessed Value 164General Fund Unappropriated Fund Balance vs. Budget 165General Fund Fee Schedules 166General Services Fee Schedule 167Code Compliance and Community Planning Fee Schedule 168Building Department Fee Schedule 169-170Buisiness Tax Receipt Fee Schedule 171-176Public Safety Fee Schedule 177Public Works Fee Schedule 178Recreation Fee Schedule 179FY 2011 Adopted BudgetPage 7 of 278
Village of North Palm BeachFY 2010-2011 BudgetTable of ContentsDescriptionPage NumberCountry Club Budget180Country Club Organization Chart 181Country Club Narrative 182-185Country Club Summary186Country Club Highlights187Country Club Revenue Graph 188Country Club Revenue Detail 189-190Country Club Expense Graph 191Country Club Expense Detail 192-193Country Club Outlay Detail 194Country Club Five Year Position Summary 195Department Summaries196Golf Budget Summary 197Golf Membership Fees 198Golf Club Memberships & Rates 199Walk-In Rates 200Food & Beverage Budget Summary 201Administration Budget Summary 202Pay Plan203Pay Plan Narrative204-206Comprehensive Pay & Classification Plan 207-210Pay Ranges211-214Five Year Position Summary 215Employees by Function (Last Ten Years) 216Five Year Capital Improvement Plan (CIP)217CIP Narrative218-222CIP Chart223CIP Summary224CIP Department Summaries and Capital Request Forms 225-257Statistical Section258Operating Indicators by Function/Program 289Principal Employers260Net Assessed Value & Estimated Actual Value of Taxable Property 261Capital Asset Statistics by Function/Program 262Ratios of Outstanding Debt by Type 263Principal Property Taxpayers 264Property Tax Levies & Collections 265Property Tax Rates-Direct & Overlapping Governments 266Appendix267Glossary of Terms268-277Abbreviations278FY 2011 Adopted BudgetPage 8 of 278
IntroductionIntroduction FY 2011 Adopted BudgetPage 9 of 278
THE VILLAGE OF NORTH PALM BEACH 501 U.S. Hwy 1, North Palm Beach, FL Telephone: (561) 841-3380 FAX (561) 848-3344 September 30, 2010 The Honorable Mayor and Village Council Village of North Palm Beach North Palm Beach, Florida 33408 RE: Fiscal Year 2010/11 Annual Budget To Honorable Village Mayor and Council, I am pleased to share this Fiscal Year 2010/11 Annual Budget for the Village of North Palm Beach. This budget reflects a plan to maintain and improve service to our Village residents for the coming fiscal year. The budget provides for improvements to our Village management organization structure and allocates scarce resources among departments providing financial resources that continue Village improvements. Department management has prepared an ambitious list of Village projects and operational improvements that follow guidelines established by Council’s goals and objectives. This budget document identifies broad plans, operational responsibilities and financial guidance that will continue Village improvements throughout the coming year. Budget Format The Administration has taken steps to make this a user-friendly budget document. This budget provides a common source of meaningful information for many different users. The budget reflects our Village managerial and oversight responsibilities as outlined by the Administration’s department organizational structure (organizational charts). This managerial structure reflects assignment of operating and oversight responsibilities among Village departmental areas. The budget’s organization charts reflect all staffing positions recommended by the Comprehensive Pay and Classification Plan for each Department (the Comprehensive Pay and Classification Plan is included under separate tab within this budget document). Village Departments reflect a detailed discussion of their individual goals, operational service, program improvements, and staffing and capital project expenditures for their respective areas. 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 received and expended is of great importance. As part of our continuing effort to give access to all citizens, the Village Administration will place this budget document on the Village website (www.village-npb.org). Budget Goals The Village obtains a major portion of its annual general fund financial resources (58.39%) from ad valorem property taxes. The Village does not assess many of the traditional taxes that other municipalities use for generating revenue, but rather, it primarily depends on ad valorem taxes to fund services. Residents are not assessed additional taxes for utility, solid waste, storm water, or fire rescue. The Village has opted to pay for these services out of existing ad valorem assessments. The preparation of this budget document was more difficult than any time in the past primarily based on recent property tax reform legislation and the unprecedented devaluation of real property here in the Village. The dire economic condition of the World market has equally exacerbated dwindling revenues. The following is a brief synopsis of those legislative reform bills that have impacted the Village’s budget: • HB 1B: Which was enacted in FY2007/08 limits the authority of local governments to levy ad valorem taxes for the budget years 2007/2008 and beyond. For the FY2008/2009 budget and beyond, ad valorem taxes will be capped at the rolled back rate plus an adjustment based on the growth of the per capita personal income. FY 2011 Adopted BudgetPage 10 of 278
• Amendment One: In FY2007/08 this amendment increased the homestead exemption from $25,000 to $50,000 (for property values $50,000-$75,000), except for school district taxes. Amendment One also allows property owners to transfer (make portable) up to $500,000 of their Save Our Homes benefits to their next homestead when they move within the state. With respect to non-homestead property, Amendment One limits (caps) the annual increase in assessed value for non-homestead property to ten percent, except from school district taxes. The amendment also provides a $25,000 exemption for tangible personal property. The FY 2011 budget was developed collaboratively with assistance from a wide array of the Village supervision and staff. This collaborative effort allowed the Administration to consider past and current practices & procedures. In partnership with our Village staff, opportunities were identified for new and improved services, programs, and projects. During this review, the Administration held several discussions with members of our Village team to consider and develop enhanced services and projects for the coming fiscal year. Many of these projects are summarized in the “General Fund Expenses” section following this narrative. The details of our Department operating plans, projects and improvements may be found in each respective Department’s budget narrative. Using a collaborative budget preparation approach, the Administration maintained a balanced focus between high quality resident service, operating effectiveness and fiscal responsibility. In setting goals during the budget planning process, our staff team maintained an awareness of balancing our many levels of municipal service with our valuable and scarce Village financial resources. In all cases, the Administration placed the highest priority on services that are most valued by our residents – with a commitment to provide these in an effective and efficient manner. Our Budgetary emphasis centers on the Council’s budgetary goals: 1. Protect Financial Integrity of the Village in a Difficult Economic Environment a. Seek alternative sources of funds including grants b. Seek to influence Florida legislature in areas of unfunded mandates, taxation and revenue sharing c. Continue to advance a business-friendly atmosphere in the Village and work with the Northern Chamber of Commerce to encourage new businesses and promote economic development d. Pursue debt-free status in the Village e. Actively pursue Annexation opportunities where and when available f. Address Pension Fund unfunded liabilities 2. Maintain a High Quality of Life in the Village a. Improve and maintain Village waterways as a unique Village asset b. Maintain the highest quality of public safety services through national accreditation of its law enforcement component and through Fire Rescue level of service partnerships c. Encourage high standards for overall appearance of the community d. Enhance communications with residents through mediums such as the Village’s Newsletter and website e. Improve communication and response to the public; encourage suggestions from the public f. Maintain service levels in the face of declining revenue sources 3. Maintain and improve all Recreational Facilities of the Village a. Maintain high level 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 FY 2011 Adopted BudgetPage 11 of 278
d. Further improve the Country Club activities and related services e. Enhance golf membership through increased member events f. Increase Country Club usage through the promotion of Tennis & Pool operations. 4. Enhance the Spirit and Participation of our Community a. Encourage Village resident participation on Boards, programs and events b. Improve communication with businesses; encourage participation of businesses in Village events c. Enhance and promote organized youth sport leagues and programs within the Village d. Continue Village volunteer service similar to the very successful “Support Our Troops” program 5. Improve the Overall Appearance of the Village a. Continue improvement of code compliance and education with special emphasis towards the abatement of nuisance and abandoned properties b. Continued support of the Northlake Boulevard Corridor Task Force to bring about uniformed beautification c. Maintain uniformity of Village property design, colors and signage d. Maintain high standards of overall appearance throughout the Village including commercial, residential, village-owned properties and roads. Budget Objectives A general listing of our Village’s annual budget Objectives are reflected in the following bullets. From a financial viewpoint, the Village’s taxable property values have decreased this year - to $1,528,438,704 (valued as of July 2010). This is a decrease of $144,806,970 or 8.7% from last year. The following budget Objectives have been developed by the Administration and are reflected in this Budget: • An increase of the Village’s Operating Millage Rate to 6.9723 mils (up from 6.9000 mils) which is a decrease of 6.79% from this year’s (FY2010/2011) published roll-back rate of 7.4802 mils. • A decrease of $550,866 or 3.05% in the Village’s operating budget from that of this current year. • A reduction of $745,736 or 6.80% in the Village Ad-Valorem Tax revenues. • The Village’s General Fund has achieved debt-free status. • Provide sufficient funding to maintain the Village infrastructure, roadways and facility maintenance. • 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 insure the best and economically provided for community service. • To explore “outsourcing” opportunities of service related components within the respective departments as a cost savings measure. • Maintain a balanced budget while providing for needed non-recurring capital project and equipment expenditures. The Village’s Undesignated, Unappropriated Fund balance is viewed by the Administration as a barometer of Village financial stability. Annual capital appropriations in this budget give the Council some latitude of choice or deferral in the event of prolonged or unforeseen economic duress. The Administration encourages establishing a minimum “Designation” of Village General Fund Balance or core investments equal to approximately 35% to provide an important and meaningful financial balance that would be available in the event of unforeseen events. The General Fund Undesignated, Unappropriated Fund Balance at September 30, 2010 is estimated at approximately $8.49 million, which represents 48% of the Fiscal Year 2011 General Fund Budget. The Village’s primary investment objective, in priority order of investment activities shall be safety, principal liquidity and the FY 2011 Adopted BudgetPage 12 of 278
maximizing of investment income. The Village’s investment portfolio will be broken into two primary categories, Operating and Core investments. The Village Administration will maintain local, liquid funds equal to a minimum of 1/12 of the adopted budget. Administration will follow established investment strategies in accordance with the prevailing investment policy of the Village. The Administration has continued to refine and develop the Village’s organizational structure to help shape and focus staff’s responsiveness, accomplishments, training, supervision and performance. The Administration notes the significant cost of Village employee compensation and benefits (accounting for roughly 73.56% of the Village General Fund budget). Budget Highlights: The FY 2011 budget reflects a renewed commitment and predictable funding for community infrastructure in areas such as roadways, neighborhood sidewalks and lighting, public buildings and park facilities. The Community Development Department continues to meet the unending demands of our Village’s business and neighborhood redevelopment. Community Development will continue to concentrate staff resources in areas of construction, permitting, licensing, and community planning while reinforcing improvements in customer service. The continuing analysis and pursuit of annexation opportunities, zoning and redevelopment enhancements and improvement of our business and development regulations is also a function of the Community Development Department. This Department will better align our Village with statutory development guidelines and help to meet steadily growing expectations of homeowners and developers. The Parks and Recreation Department continues to enhance programs to all age groups and at each of the six facilities. The newly redeveloped Anchorage Park which was completed during the previous fiscal year will host a verity of events in this upcoming year to include; movies in the park, organized volleyball leagues, the Village’s annual fishing tournament and Heritage day. The Parks continue to be maintained by an outside service which has been funded under the “contractual services” line. The Public Works Department is planning to continue oversight and maintenance of Village sanitation, infrastructure, streets, facilities, equipment, and roadways. This Department will focus on and play a major role in maintaining and expanding our focus on community appearance during the coming year. Public Works improvements include funding for the replacement of the perimeter wall around the Public Works compound at a cost of $85,000, Parking lot overlay at the NPBCC $90,464 and continued funding for contract repair of neighborhood sidewalks totaling $20,000. Public Works also plans to take steps to improve neighborhood lighting in areas identified as having acute need throughout the Village. Roadway appearance will be emphasized with improved median and swale plantings. It should be noted that the direct cost of our Village backdoor waste pick-up service is substantial – the annual costs of Village solid waste has been reduced this year to $1,492,496 – or approximately 1 mil of the Village’s 6.9723 ad valorem millage rate. County rates presently run between $300. - $700/year for twice-weekly residential curb-side service and are NOT included in the County’s ad valorem millage rate. The Administration recommends Council’s consideration about the possibility of funding Village solid waste service costs through annual fee assessment (similar to the County’s and other surrounding cities). A solid waste assessment fee would allow North Palm Beach to substantially reduce its ad valorem millage rate – making the Village ad valorem rate more comparable with adjacent unincorporated County areas. The Public Safety Department has continued improvements in neighborhood outreach, crime suppression and crime clearances. In 2008 the Village’s Police Department was awarded the coveted CALEA National Accreditation for law enforcement agencies. The Police budget includes funding for the purchase / replacement of needed marked and unmarked patrol vehicles. FY 2011 Adopted BudgetPage 13 of 278
The Village Administration recommends Council awareness of the opportunity and choice for possibly funding Village fire costs through an annual non-ad valorem assessment (similar to the County’s fire service assessment). A fire assessment fee would allow North Palm Beach to reduce our ad valorem millage rate – making the Village ad valorem rate more comparable with adjacent unincorporated areas. The Human Resources Department, over this past year, assisted with workforce reduction strategies, employee healthcare procurement, and risk management. Union related matters were also successfully addressed with emphasis placed on legal reporting and the providing for a consistent managerial oversight of all Village personnel matters. With the acquisition of the Restaurant at the Country Club, new staff hiring and processing continues to task this relatively small department. The Administration continues with its implementation of an optical records storage system which will be ongoing. This system will be used by all Village operating departments (Community Development, Finance, Human Resources and Country Club). Optical record storage systems are now widely used by governments and meet all State record storage requirements. This allows the Village to transition – over time – from “paper” records to optically stored records. Optical storage permits digital “look up” of any optical record “at will” through the convenience of a simple computer search. Optical storage systems have become commonly used by many local governments and the cost is relatively modest when considering the time savings and customer service improvements they offer. The Village’s operating millage rate would be increased to 6.9723 mils – an increase of 0.0723 mils from last year’s rate of 6.9000 mils. The increased millage rate reflects a reduction in tax revenues of $745,736 or 6.80%. The Village has no outstanding general obligation bond debt; therefore, the combined total millage rate of the Village would equal 6.9723 mils. Much of our Administration’s budget deliberations reflect judgment “trade-offs” between increasing costs, desired service improvements and the need for capital items. Personnel Staffing and Benefits The FY 2011 budget reflects recommendations and plans of the Administration’s Comprehensive Pay and Classification Plan (see separate tab in this budget document). The Comprehensive Pay and Classification Plan reflect continued position eliminations, re-classifications or name changes in both the General Fund and the Country Club budget with a significant overall cost savings. There are no significant personnel changes being recommended this year are most of the significant personnel changes have been made in prior years. Agency-wide workforce reduction strategies have been explored and recommended. All Village departments have been impacted to some degree. This workforce reduction strategy has been realized through normal personnel attrition, employee buyouts, and position restructuring to include employee layoffs. The Country Club budget continues to be positively impacted as a result of the “outsourcing” of the Golf Course Maintenance component which was contracted out at the beginning of Fiscal Year 2007/08 to IGM. The Village renewed the contract with IGM for FY2010 with a significant realized annual savings. There will be no increase in that service contract for FY2011. Village part-time position changes generally reflect added staff that work and are paid only on as-needed basis. The number of positions authorized will not result in any increase to budget costs (similar to expanding a list of substitute teachers). During FY2010 the Village assumed administrative and operational oversight of the Country Club Restaurant. That budgetary impact has been reflected in the FY2011 Country Club budget. The Comprehensive Pay and Classification Plan provide for no market wage adjustment for FY2011 but does provide for an annual “pay for performance” staff merit raise (in accordance with those FY 2011 Adopted BudgetPage 14 of 278
applicable Collective Bargaining Agreements). The Administration continues to utilize the customary merit scale of between 0% - 5% based on performances. Retirement contribution levels for General employees (approx. 50) and FPE staff (approx. 70) will decrease from 23.72% to 20% in the coming year while employee contributions remain at 6%. Retirement rates for Police (approx. 30) and Fire (approx. 20) will increase from 16.26% to 17.86% while employee contributions are planned to remain at a level of 2%. FPE and Police & Fire pension matters are subject to the Village’s collective bargaining negotiations – with all three contracts expiring on September 30, 2010. Debt Administration The Village, in FY2010, paid-off its last remaining General Fund debt obligation and is now debt-free. This move was made possible through cost saving measures to include workforce reduction strategies, and the utilization of the General Fund Unreserved Fund Balance. In the Country Club Enterprise Fund, loan repayments are reflected as appropriate and have been provided for in this budget as required by each existing Village loan agreements. Budget Conclusion The FY 2011 Budget reflects continued improvement to citizen services, public safety, public facility maintenance, and emphasizes improved community appearance and financial stability. The budget plan promotes the administration of the Village in an effective, efficient manner. Most importantly, the budget provides necessary resources for the Village of North Palm Beach to maintain and further improve services to our 13,000 residents. Several operating and capital improvement project highlights are planned in the FY 2010/11 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 2011 budget recommends the following operational funding: • Establish the Village Operating “Millage Rate” at 6.9723 mils which reflects a reduction in Village tax revenues of $745,736 or 6.80%. 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. A total of nine (9) 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. Respectfully submitted, Jimmy Knight, Village Manager Village of North Palm Beach, Fla. FY 2011 Adopted BudgetPage 15 of 278
VILLAGE OF NORTH PALM BEACHOrganizational StructureThe ResidentsVillage CouncilVillage AttorneyFinanceCommunity DevelopmentPublicSafetyParks&RecreationCountryClubVILLAGE BOARDS•Audit Committee•Code Enforcement•Construction Board of Adjustment•Golf Advisory•Library Advisory•Pension Boards•Planning Commission•Recreation Advisory•Waterways Board•Zoning Board of AdjustmentVillage ManagerVillage ClerkPublic WorksLibraryHumanResourcesFY 2011 Adopted BudgetPage 16 of 278
Village Officials and Administrative Staff Village Council: Mayor William L. Manuel Vice Mayor Darryl C. Aubrey President Pro Tem David B. Norris Council Member Robert Gebbia Council Member T. R. Hernacki Administrative Staff: Village Manager ………………….……..… Jimmy Knight Director of Library ……………………..…... Betty Sammis Village Clerk …………………………………Melissa Teal Director of Parks & Recreation ………….. Mark Hodgkins Village Attorney ……………………….. Leonard R. Rubin Director of Human Resources …..…… Mary Kay McGann Director of Public Safety …………….... Robert M. O’Neill Director of Information Technology..… Michael Applegate Director of Finance …………………………. Samia Janjua Director of Golf Operations ………………...…. Dave Kass Director of Public Works ………………..Wiley Livingston Director of Food & Beverage ………………..Keith Riolino Director of Community Development ……….. Chuck Huff Note of Appreciation: We would like to thank all staff members for their contributions during the preparation of this budget document. Staff’s demonstrated dedication and commitment to the Village ensures that the Village is “the Best Place to Live under the Sun.” FY 2011 Adopted BudgetPage 17 of 278
Village Boards and Committees The Village Council of North Palm Beach appoints members of the community to boards, commissions, and committees to act in an advisory capacity to the Council, Manager, and Departments of the Village. The Village Council may create a board or committee in connection with any functions of the Village, or may create an ad hoc committee of limited duration. North Palm Beach board, commission, and committee members serve at the pleasure of the Village Council. Members of the Village Council attend meetings of Village boards, commissions, and committees on a rotation schedule in order to remain informed of Board business and concerns. Each appointed body has a specific scope of authority as provided by the Village Code of Ordinances and/or Florida Statutes. Boards, commissions, committees, and task forces may have administrative, managerial, quasi-judicial, investigatory, and/or advisory powers dependent upon the enabling legislation. Boards, commissions, and committees are not responsible for day-to-day operations of the departments, operating policies of departments or the business decisions of the local government. Municipal advisory boards, commissions, and committees are comprised of dedicated citizens who volunteer their time and expertise to help their community. Boards, commissions, and committees are an integral part of citizen participation in local government and an important asset to the Village for proper growth and development and the long-term stability of our community. Our volunteers provide vital input in the decision-making process regarding present and future activities, programs, and policies. The Village of North Palm Beach has eleven (11) Boards, Commissions, and/or Committees: • Audit Committee • Special Magistrate • Construction Board of Adjustment • Golf Advisory Board • Library Advisory Board • Police & Fire Pension Board • General Employees Pension Board • Planning Commission • Recreation Advisory Board • Waterways Board • Zoning Board of Adjustment Audit Committee The primary responsibility of the Audit Committee is to oversee and monitor the independent audits of the Village's financial statements from the selection of the independent auditors to the resolution of audit findings. The Audit Committee facilitates communication between the village manager's office, the independent auditors, and the Village Council, and serves as an advisor to the Village Council. The Audit Committee also has an annual responsibility to present a written report to the village council, which shows how the committee has discharged its duties and met its responsibilities. The written report also includes its findings as to the independent audits of the Village's financial statements. Special Magistrate During Fiscal Year 2009/10, the Village transitioned from a Code Enforcement Board to a Special Magistrate in the enforcement of 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 2011 Adopted BudgetPage 18 of 278
Construction Board of Adjustment and Appeals The Construction Board of Adjustment and Appeals hears appeals of decisions and interpretations of the building official and considers variances of the technical codes. The Board constitutes the local contractor regulatory board of F.S. 489 for hearings on the performance of state licensed, certified contractors. The Construction Board of Adjustment and Appeals also serves as the Fire Code Board of Appeals. Golf Advisory Board The primary responsibility of the Golf Advisory Board is to support and effectuate an outstanding golf experience at an affordable price through superior customer service, high quality playing conditions, and a wide variety of golf ser-vices tailored to both members, resi-dents and guests. The Golf Advisory Board has the duty to administer, review and interpret the Golf Course rules, regulations, policies and procedures, which include the following areas: member and resident comments and concerns; course procedures relating to starting times; shotgun events; tournament scheduling; charitable outings; special member events; and course and facilities condition. Library Advisory Board The Library Advisory Board serves in an advisory capacity to the Village Council and makes recommendations as to present and future activities, planning, programs, capital improve-ments and facilities and other matters relating to the overall function and operation of the North Palm Beach Library. General Employees Pension Board The General Employees Pension Board performs all duties and enjoys all rights and powers vested by law or ordinance and is responsible for administering and effectuating the provisions of the law relating to the general employees retirement fund. Police and Fire Pension Board The Police and Fire Pension Board performs all duties and enjoy all rights and powers vested by law or ordinance and is responsible for administering and effectuating the provisions of the law relating to the retirement fund for police and fire employees. Planning Commission The Planning Commission is designated as the governmental entity to act as the “local planning agency” in accordance with F.S. 163. The Planning Commission holds public hearings and make recommendations regarding amendments to the appearance plan, the issuance of certificates of appropriateness, reviews preliminary and final plats, and performs any duties which lawfully may be assigned to it by the Village Council and any other duties assigned to it under the Code. Prior to annexation, the Village Council seeks the advice of the Planning Commission as to the proposed annexation. Regarding changes to zoning ordinances, the Village Council may amend or supplement zoning regulations and zoning districts after referral and recommendations of the Planning Commission. FY 2011 Adopted BudgetPage 19 of 278
Recreation Advisory Board The Recreation Advisory Board serves in an advisory capacity to the Village Council and makes recommendations as to present and future recreation activities, planning, recreation programs, capital improvements and facilities and other matters relating to the overall recreational activity of the Village other than its waterways. Waterways Board The mission of the Waterways Board is to ensure that the waterways located within the Village and the marina located at Anchorage Park are maintained, operated, and improved to provide the safest, most efficient, economical and 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, community groups, and relevant government officials. The Waterways Board recommends improvements and establishment of policies to the Village Council. Zoning Board of Adjustment and Appeal The Zoning Board of Adjustment hears and decides appeals and variances. The Zoning Board of Adjustment has the power to authorize variances from the terms of the ordinance as will not be contrary to the public interest when, owing to special conditions, a literal enforcement of the provisions of the ordinance would result in unnecessary and undue hardship. In order to authorize any variance from zoning ordinances or regulations, the Board must find that certain conditions exist, according to specific requirements set forth in the Code of Ordinances. The Zoning Board of Adjustment hears appeals when it is alleged that there is an error in any order, requirement, decision, or determination made by an administrative official in the enforcement of any zoning ordinance or regulation. FY 2011 Adopted BudgetPage 20 of 278
Village Overview / Demographics Location The Village of North Palm Beach is located on the sunny east coast of Florida, 9 miles north of West Palm Beach in Palm Beach County. The land area of the Village is approximately 5.2 square miles. The Village has an abundant amount of waterfront property created by a num-ber of lakes, canals, and the Atlantic Ocean. With such assets as warm weather, sunshine, golf, ocean fishing, boating, sandy beaches and balmy breezes, the Village has much to offer en-thusiastic people who are raising families or are looking to retire. Village Government The Village of North Palm Beach was incorporated as a political subdivi-sion of the State of Florida in 1956. Village government operates under the Council-Manager form of government. The Village Council consists of five, non-partisan at-large council members, elected for two year, over-lapping terms, with a Mayor, Vice Mayor, and President Pro Tem selected each year by the council members. The Village Council meets in regular session twice each month for purposes of setting policy and carrying out the legislative matters of the Village. The Village Council appoints the Village Manager, Village Clerk, and the Village Attorney. The administrative day to day responsibilities are carried out through the Village Manager. The Village Manager acts as the Chief Administrative Officer of the Village and is responsible for directing all Village employ-ees other than those hired directly by the Village Council. The Village provides a full range of municipal services including Public Safety, Sanitation, Recreation, Library, Streets & Roads Maintenance, Public Improvements, Planning, Zoning & Building, and General Ad-ministrative Services. The Village also manages an enterprise operation which is the op-eration of its golf and Country Club. Population The Village is primarily a residential community with a population of approximately 13,000 which increases to approximately 20,000 during the winter months by residents who list their northern homes as their official place of residence. Residents are generally in the middle to upper income brackets. Demographics Per Capita Income ………….………………………….. $45,563 Median Household Income…………………………….. $65,815 Median Age…………………………………………………50.4 Infrastructure Public Safety Police Stations …………….…………………………...1 Fire-Rescue Stations ……………...……………………1 Public Elementary Schools (County) ……………..…………...1 Leisure Services: Tennis Courts …………………………………………12 Marina …………………………………………………1 Swimming Pool ………………………………………. 1 Parks ………………………………………………….. 4 Libraries ………………………………………………. 1 Country Club: Golf Course ……………………………………………1 Driving Range …………………………………………1 General Government Number of General Govt. Buildings …………………11 Public Works Miles of Streets ……………………………………… 36 Number of Street Lights …………………………… 513 FY 2011 Adopted BudgetPage 21 of 278
ZoningMap
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Village History North Palm Beach Area before Incorporation: 1892 Albert Sawer was given a warranty deed by the State of Florida with the stipulation that he improve, cultivate or sell the land before 1907. This land included Lake Park and North Palm Beach. Sawyer died in 1903 and willed the trust to his son, Albert. The 1907 deadline was extended to 1927. 1919 Albert Sawyer, Jr. sold the deed to Barton Peck in 1915 for $1140. Peck sold the deed to Harry & Mabel Kelsey for $100,000. Kelsey moved to Silver Beach and bought 14 miles of oceanfront and 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-ing became costly so Kelsey sold the waterway to the state. 1923 Kelsey City was incorporated in 1923 after Kelsey had laid out his carefully zoned town. Over 100 houses were built by him and these homes sold quickly. 1926 Kelsey, with the help of Paris Singer (Singer Island is named after him), built an 18 hole golf course and Winter Golf Club-house (“The Winter Club”) on the land where the NPB Coun-try Club sits now. “The Winter Club late 1920’s” “Golfers at the Winter Club” 1928 A hurricane with 130 mph winds caused Lake Okeechobee to overflow its banks and drown 3000 residents who lived near the lake. The hurricane wrenched the concrete Ear-man River bridge from its mooring, demolished all but a few of the 100 Lake Park homes, uprooted and leveled Kelsey’s 3 timber mills, and the entire Park Avenue shop-ping district, and ruined the vital credit rating of this once thriving town. Many of the pioneer families who had purchased homes in Kelsey City fled North, abandoning their demolished homes, defaulting on their mortgage payments and causing the Kelsey City Bank to fail. In Florida, if property taxes went unpaid for 2 years, the state took title to that land. The unpaid taxes totaled $300 per lot and went up for sale. Kelsey, very disillusioned that his carefully planned town was in ruins, abandoned his first original home on the 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 time in London. “The Earman River Bridge” FY 2011 Adopted BudgetPage 23 of 278
1926- In the period of time from 1926 when Kelsey built the 1955 Winter Club and 1955, the land consisted of 7 square miles of sugar sand and scrub palmetto and fewer than 100 indi-viduals living between Lake Park & Jupiter. The Tesdem Company, formed by Harry Oakes’ Estate, held trusts of over 1000 lots in Lake Park and all the land in NPB including both sides of U.S. Highway One. 1951 Harry Oaks’ widow sold NPB land to Ralph Stolkin. Stolkin used this land as collateral for a loan from John D. Macarthur. When Stolkin defaulted, MacArthur became sole owner of NPB and Lake Park. However, MacArthur was more interested in developing Palm Beach Gardens. 1955 Richard and Herbert Ross purchased the NPB properties from MacArthur’s Bankers Land for $5 million. 1956 Before NPB was incorporated, the Ross brothers had these services in place: a utilities general manager, a Village Hall, a Village Council consisting of pioneer first council members: Charles Cunningham, our first Mayor, Richard Ross, Jay White, John Schwencke and John D. MacArthur, a Fire and Police Chief, Anchorage Park Marina and ramp, 75 miles of sewer pipes, a bulkhead and dredged 20 canals and 3 lakes and a Village Manager. 08/13/1956…Together with Seward Mott Associates of Washington, D.C., a master plan was drawn and the Village of North Palm Beach was incorporated by Tallahassee. North Palm Beach after Incorporation: 1957 The first business to be issued an occupancy permit was the Pantry Pride / Food Fair at 101 U.S. Highway One. The first three permits for occu-pancy were issued to: 402 S. Anchorage Dr., 406 S. Anchorage Dr. & 410 S. Anchorage Dr. 1958 The developers donated ten acres of land to the school board and NPB Elementary opened for classes. The National Association of Home Builders out of Chicago, chose NPB as an award winning community. This was the first time a Florida town had won! The criteria used in-cluded excellence in: landscaping, planning, schools, recrea-tion, zoning, shopping, variety of home styles and public services in place. The layout for our Village had superior planning, and credit for this award-winning plan goes to Richard & Herbert Ross. 1961 The Village purchased 145 acres around the NPB Country Club for $1,250,000 by issuing general obligation bonds. NPB voters approved spending $400,000 to build a new clubhouse and Olympic size swimming pool. These im-provements opened in 1963 and the bond was paid off in 1988. 1969 NPB Library, off Anchorage, was dedicated. Old Port Cove condominium complex with over 1,000 units was started. 1971 Twin City Mall opened at the corner of Northlake Blvd and U.S. Highway One as Palm Beach County’s second en-closed shopping mall. This Mall was built onto the previous grocery store/strip mall completed in 1959. The Mall was demolished in the mid-1990s and has gradually been re-placed by a mid-sized strip mall anchored by Publix. “Bus from Palm Beach to the Winter Club” “402 S. Anchorage Dr.” Herbert Ross John Schwencke FY 2011 Adopted BudgetPage 24 of 278
2008 The North Palm Beach Police Department received the acclaimed National Accredita-tion through CALEA. Village residents can take pride in a Village that was first in Florida to be awarded the National Association of Home Builders award for excel-lence, a Village that still looks new, escalating real estate, local government, efficient public services, and no commercial buildings over 4 stories tall near the road on U.S. Highway One or Northlake Blvd. 2009 The old Seacoast Water Utility Plant at 603 Anchorage Drive was transformed into a beautiful waterfront recreational destination. The North Palm Beach Country Club Tennis Facility underwent an extensive renovation both on and off court. 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.” 1973 The University of N.C. chose NPB as an example of “one of the few well planned communities its size in the U.S.A.” 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. George Delacorte, a NPB resident, donated $600,000 toward building our second Community Center. The Delacorte Rec-reation Building on Prosperity Farms Road was built with the stipulation that no fee ever be charged for use of the building. Harriet Nolan was elected as the first female NPB Council Member. 1981 Additional condominium complexes completed 2004 during these years. 1989 Judy Pierman elected as the first female Mayor of NPB. 1999 NPB Public Safety facility opened. At that time, it had the most technologically advanced equipment. 2006 Jack Nicklaus redesigned the Village’s golf course and charged the Village $1 for his services. FY 2011 Adopted BudgetPage 25 of 278
Village Departments General Fund: The General Fund is used to account for most of the day-to-day operations of the Village, which are financed from property taxes, fees, licenses, permits, fines and forfeitures, intergovernmental and other general revenue. Activities financed by the General Fund are briefly described below. Additional information can be found in the department summaries. General Government: The General Government provides administrative, legislative, financial and support services to all programs of the Village. The activities within the General Government are those that are legislative in nature, that are necessary to implement legislation, and that are supportive of activities within the Village. • The Council represents the citizens of the community by enacting legislation, approving the budget, determining the tax rate, and establishing policy that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach. • The Village Clerk’s Office functions as the Department of Records, and serves to record and preserve all proceedings of the Village Council, administer Village elections, respond to public records requests, and provide administrative support to the Village Council and the Code Enforcement Board. • The Village Attorney provides effective and timely legal representation and advice to the Village Council and Village Administration, and serves as counsel to the Code Enforcement Board. The Village Attorney’s office represents the Village in legal matters from the point of inquiry to resolution and is committed to implementing the Village Council’s policy of minimizing exposure and potential liability. • The Village Manager is responsible for the Village’s day-to-day operation; for implementing the Village Council’s policy and legislation; effectively and efficiently administrating all Village departments; appointing and supervising the Village employees; and approving and submitting the proposed annual budget to the Council. The Village Manager’s Office is a central location for citizens to access information; request assistance; or notify the various departments of potential, existing, or new problems. • The Human Resources Department is responsible for coordinating the hiring of workers, developing benefit packages, reviewing injury reports, preparing safety reviews, examining workers’ compensation insurance claims and preparing the staffing/comprehensive pay plan for the budget. • The Finance Department is responsible for the accounting, budgeting and financial management of the Village. This includes financial statement preparation, grant management, payroll, accounts payable and utility billing functions. The Finance Department is responsible for developing the budget with assistance from the Village Manager and other departments and its subsequent submission to the Council. FY 2011 Adopted BudgetPage 26 of 278
• The Information Technology Department is responsible for computer hardware and software applications used throughout the Village. They monitor the Village’s internal networks and are responsible for ensuring they remain fully operational. This Division is also responsible for maintaining our website at www.village-npb.org. Public Safety: The Public Safety Department is comprised of the Police and Fire Departments and operates under the Public Safety Director to provide the highest level of public safety services. • The Police Department’s primary responsibility is maintaining peace, reducing crime, protecting lives and property, and providing professional service to the community. • The Fire Department is primarily responsible for administrating, directing, coordinating, and supervising the Village’s fire, medical and emergency management functions. These responsibilities involve planning, budgeting, emergency preparedness and response, fire suppression, advanced medical life support treatment and transportation, fire prevention, fire inspection and investigation, operational training, community CPR, public education, and housing compliance. Public Works: The Public Works Department is responsible for maintaining the Village’s infrastructure and all Village green space including roadways, parks, and medians. This includes maintaining irrigation systems, overlaying streets, installation and repair of sidewalks, and providing park maintenance. The public works department is comprised of the following divisions: • The Public Works Administration division provides general supervision, department level management, and administrative support to all divisions. • The Facility Services division provides maintenance and custodial services to Village buildings. • The Vehicle Maintenance division maintains the entire Village fleet comprised of approximately 120 vehicles, equipment, and rolling stock. • The Streets & Grounds Maintenance division is primarily responsible for maintaining and repairing the Village’s roads, sidewalks, parks, and storm drain infrastructure. • The Sanitation division provides side-door garbage collection three days per week and trash & vegetation collection two days per week. Included in the trash & vegetation collection is one day of recycling collection. The division also provides recycling containers for the residents. FY 2011 Adopted BudgetPage 27 of 278
Community Development: The Community Development Department is responsible for administrating, directing, coordinating, and supervising land development regulation functions and Village operations involving site planning, permitting, inspections, geographical information systems, and mapping. The Department is also responsible for enforcing the Village’s Code of Ordinances. Leisure Services: The Parks and Recreation Department is responsible for Community events. They also provide Village recreational programs, operate the adult and youth sports leagues, provide senior programs and operate the Village’s swimming pool and Tennis Center. The Village Public Library provides materials, services, and programs for community residents of all ages providing personal enrichment and enjoyment, and meeting educational needs. Enterprise Fund (Country Club): The Enterprise Fund is used to account for operations of the Village’s golf and Country Club, where the costs of providing goods and services to the general public on a continuing basis are financed or recovered through user charges. The Country Club can be divided into three departments: Administration, Golf, and Food & Beverage. Administration: Administration is responsible for the overall management of the golf course’s day-to-day operations, marketing, personnel, budgeting and long-term planning. Golf: The Golf department can be divided into two divisions: Pro Shop and Maintenance. The Pro Shop’s functions include providing for tee times and retail sales for golf related items; starter and player assistance; cart & bag assistance; private lessons; and organization of leagues and tournaments. The Golf Course Maintenance Division of the Golf Operation has been outsourced to an outside contractor who is responsible for all grounds and turf maintenance, irrigation and all chemical applications. The clubhouse maintenance is the responsibility of the Village. Food & Beverage: Historically, the Country Club Restaurant has been outsourced to an outside contractor. In May 2010, the Village assumed the daily operations for the Restaurant. The Country Club Food & Beverage (F&B) Operation is a department of the North Palm Beach Country Club. F&B works cooperatively with the Golf, Tennis, and Pool areas to enhance tournaments, special events and the overall experience at the Club. FY 2011 Adopted BudgetPage 28 of 278
Village of North Palm Beach Fiscal Year 2011 Budget at a Glance The budget is a plan (both financially and policy driven) for the accomplishment of goals and objectives identified as 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. Budget Summary Total Budget FY 2011 vs FY 2010 Budgeted Positions Ad-Valorem Taxes FY 2011 Adopted BudgetPage 29 of 278
Budget Preparation Process The budget process incorporates the development, implementation and evaluation of a plan for the provision of services and capital assets. The budget is to serve as a management and control tool by measuring actual performance against budget standards, focus attention on future operations and plans and improve communication of goals, objectives and plans. The Village’s budget process relies on a timetable of tasks and the planning of steps and meetings that must be maintained in order to comply with state requirements for Truth in Millage (TRIM) as well as internal requirements for sound planning and fiscal responsibility. The budget process begins with setting a calendar of tasks for the coming months that meets all requirements and is approved by the Village Council. Below is the Village’s Budget Calendar prepared for the Fiscal Year 2010/2011 budget preparation process. Task Date Village Council sets village-wide goals & objectives Apr 14 Department budget retreat May 5 Finance sends budget packages to departments May 14 Department organization charts and narratives (including goals, objectives, performance measures & accomplishments) due May 21 Department capital item requests and 5 year capital plan due May 28 Department operating requests & revenue projections due June 04 Finance compiles department packages June 07-18 Departmental budget review meetings with Village Manager June 21- July 02 Property appraiser provides certification of taxable values July 1 Finance compiles proposed budget for presentation to Village Manager for recommendation to Village Council July 02-07 Budget Workshop – Country Club Overview July 7 Budget Workshop – General Fund Overview July 14 Task Date Village Manager presents proposed budget to Village Council • Village Council sets Tentative Millage Rate • Village submits TRIM documents July 22 Departmental Budget Workshops July 28-Sept. 1 First public hearing on proposed budget: • Announce percentage by which computed millage exceeds roll back rate • Adopt tentative budget • Amendments (if any) • Re-compute proposed millage (if amended) Sept. 16 Advertise notice of tax increase and proposed operating budget within 15 days of 1st Public Hearing Sept. 26 Second public hearing on proposed budget and approval of ordinances for final adoption of ad valorem millage rate and budget 2-5 days after advertisement Sept. 30 Certification of “TRIM” compliance signed by Village Manager and submitted to Tax Collector, Property Appraiser & Department of Revenue October 1st Budget document available for public distribution October 1st Through the budget process, an annual budget is developed that integrates priorities and short and long-term goals as established by Council in order to meet the needs and goals of the Village and establish annual resource allocations. These resource decisions address desired quality of service; staffing levels; technology needs, equipment and capital improvements; and programs considered to be priorities by the Village Council. The Village’s fiscal year starts on October 1 and runs through September 30. FY 2011 Adopted BudgetPage 30 of 278
The Village’s Budget Process can be divided into five phases: • Policy & Strategy Phase • Assessment Phase • Development Phase • Review Phase • Adoption Phase Each phase is described below. Policy & Strategy Phase Setting priorities for the Village is one of the most important responsibilities of Village Council and these goals and directives set the tone for the development of the budget. In this phase, Village Council and staff has the opportunity to reassess the goals and objectives within the strategic framework in order to provide direction to the resource allocation and budgetary decision-making process. Annually, the service priorities and objectives for each fiscal year are evaluated and the long-term financial plan is monitored and updated in order to set direction for the development of the budget that is properly aligned with the broad goals and strategic directives. This includes an assessment of services, capital needs, issues and challenges, opportunities as well as a review of economic trends and financial forecasts. Assessment Phase As part of the budget process, departments evaluate performance towards meeting current and past goals and objectives and assess current conditions, programs and needs. Various financial analyses, as well as productivity and staffing analyses, are performed. Programs and services are also reviewed thoroughly to assess their value and the subsequent priority to the residents of the Village. These internal analyses are necessary to determine service needs and delivery improvements, cost savings and opportunities, and required staffing levels. Development Phase Each department’s budget package includes forms and instructions to aid in the preparation of their budget requests. The forms contain two prior years’ actual data, the current year estimated actual, current year budget, requested amount for the coming year. The departments describe the expenditures on the line item justification form which follows the departmental breakdown of the line items. In addition to requesting dollars, the departments must submit departmental objectives that provide a strategy linked to the Village’s overall goals and policy agenda. The departments must also provide current year achievements and organization charts that identify changes from the previous year. The above mentioned items are included in both the proposed and final budget documents. In a separate package, the departments submit requests for necessary capital outlay and capital improvement projects. Items that qualify as capital outlays are those that cost more than $2,500 and result in a fixed asset for the City. Each department submits requests in order of priority. These include cost and description, as well as justification for the need. Capital Improvement Projects (CIP) are forecast in the 5-year Capital Improvement Program document. This allows the need to be known in advance. The department must re-submit and re-justify the need for the project during each subsequent budget process. The projects include cost and description. FY 2011 Adopted BudgetPage 31 of 278
Review Phase The Village Manager and Finance Director review the departmental requests, meet with the departments, and fund what is deemed necessary. Public Adoption Phase In July, the Village Manager presents a proposed budget for the fiscal year commencing October 1 to the Village Council for consideration and further input. This proposal includes all proposed operating and capital expenditures and the means of financing it. Council reviews the budget and conducts budget workshops to provide an opportunity for Village management and departments to offer additional information. Changes are made to the budget as per the Council’s instructions. The proposed budget is then revised incorporating these changes. The budget is adopted in compliance with requirements found in the Village’s Charter as well as with the State Statute known as TRIM (truth in millage). The law includes strict requirements and a timetable guide for noticing budget hearings and ensuring residents have an opportunity to be heard before final action takes place. TRIM Compliance Florida Department of Revenue sets a schedule for local governments to follow in adopting tax roll information in accordance with the county property appraiser offices. Accordingly, there are two public hearings scheduled to openly discuss the budget, millage rate and reason for any tax increase. By July 1st each year the Property Appraiser certifies the tax rolls for the Village on form DR-420. This roll is used in formulating the proposed millage rate for the coming year. Thereafter the following timetable must be adhered to: • Within 35 days the Village Manager must have submitted the proposed budget to Council and delivered the DR-420 and DR-420 MM-P to the Property Appraiser (August 5th). • Between 65-80 days from date of certification (September 3-18) the Village must hold a tentative budget and millage hearing. This hearing cannot be held sooner than (10) days following the mailing of notices by the Property Appraiser (August 24th). • Within fifteen (15) days of the tentative budget and millage hearing (September 18-October 3) the Village must advertise a final hearing on the budget. • Not less than two (2) or more than five (5) days after the advertisement (September 20-October 8), a final hearing adopting the budget and millage is held. • Upon completion of the public hearings and prior to October 1st, a final operating budget is legally enacted through the passage of an ordinance. • Within three (3) days after adoption, the Village must certify the adopted millage to the Property Appraiser and Tax Collector. • Within three (3) days after receipt of final value, as discussed below, the Finance Director completes form DR-422 and returns to the Property Appraiser. FY 2011 Adopted BudgetPage 32 of 278
• Within thirty (30) days of final millage and budget adoption, the Village must certify compliance with Section 2000.065 and 200.068, F.S., to the Department of Revenue. Implementing, Monitoring & Amendment Phase-Budgetary Control Upon the final adoption of the budget, staff implements the new fiscal year budget and begins the process of continuous monitoring and ensuring budgetary control throughout the fiscal year. The objective of budgetary controls is to ensure compliance with legal provisions embodied in the annual budget approved by the Village Council. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the department level. Reports are generated monthly to keep Department Directors informed and to monitor revenues and expenditures in order to achieve effective control over their departmental budgets. Department Directors are accountable for over/under expenditures. 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: 1. A transfer over $10,000 may be authorized only by resolution adopted by Council. 2. Transfers up to $10,000 can be made with authorization by Village Manager providing the Department’s Overall adopted budget is not exceeded. 3. A transfer from the Village’s Unappropriated, Undesignated Fund Balance Account or the Council Contingency Account, which may be authorized only by resolution adopted by the Council. All budget amendments, once approved, are processed by the Finance Department. FY 2011 Adopted BudgetPage 33 of 278
Governmental FundsOnly two funds are budgetary funds (General Fund & Country Club Fund)Proprietary Fund(Enterprise Fund)Fiduciary FundsGeneral Fund•Budgetary Fund•Major FundSpecialRevenueFundCapitalProjectsFundCountry ClubFund•Budgetary Fund•Major FundTrustFundAgencyFundNorthlake Blvd GrantRecreation GrantPublic Safety GrantOn-Behalf PensionNorthlake Boulevard Task ForceManatee ProtectionGeneral EmployeesPensionPolice & Fire PensionVolunteer FirefighterPensionVillage of North Palm BeachFund StructureFY 2011 Adopted BudgetPage 34 of 278
Basis of Presentation, Basis of Budgeting and Budgetary Accounting Basis of Presentation The accounts and the budget of the Village are organized and operated on the basis of funds and account groups. To better understand the budget, a basic understanding of this financial structure is required. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. Account groups are a reporting requirement to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. The funds are classified for reporting purposes into three basic fund types; governmental, proprietary and fiduciary funds. The purpose of the Village’s funds and account groups are described in the following paragraphs. Governmental Fund Types: Governmental funds are those through which general governmental functions of the Village are financed. The acquisition, use, and balances of the Village’s expendable financial resources and the related liabilities (except those accounted for in Proprietary Funds) are accounted for through Governmental Funds. The following are the Village’s Governmental Fund types: • General Fund – The General Fund is the main operating fund of the Village. This fund is used to account for all financial resources except those required to be accounted for in another fund. All general property taxes, fines, various permits, property rentals and certain intergovernmental revenues are recorded in this fund. General operating expenditures, fixed charges and capital improvement costs that are not paid through other funds are paid from the General Fund. There can only be one General Fund. • Special Revenue Funds – Special Revenue Funds account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. • Capital Projects Funds – Capital Projects Funds account for financial resources to be used for the acquisition or construction of major capital facilities or improvements (other than those financed by proprietary funds) being financed from general long-term debt, grants, or transfers from other funds. In the Governmental Fund Type category, the Village adopts an annual operating budget and appropriates funds for the General Fund only. The Capital Projects Fund and the Special Revenue Funds involve multi-year projects so annual budgets are not adopted for these funds. Instead, appropriations in these funds remain open and carry over to succeeding years until planned expenditures are made, or until they are amended or cancelled. Proprietary Fund Types: Proprietary funds distinguish between operating and non-operating revenues and expenses, and the principal revenues are derived from charges to customers for sales and services. The Village’s sole proprietary activity is the operation of a golf and country club, which is an enterprise fund. FY 2011 Adopted BudgetPage 35 of 278
• Enterprise Funds – Enterprise Funds account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenue earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Village adopts a non-appropriated operating budget for its Country Club Fund at the same time it adopts the General Fund Budget. Fiduciary Fund Types: Fiduciary Fund types are used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. The funds in this category are the Village’s Pension Trust Funds and Agency Funds. Annual budgets are not prepared for these fund types. • Trust Funds – To account for assets held by the Village in a trustee capacity. The pension trust funds are accounted for in essentially the same manner as proprietary funds since capital maintenance is critical. • Agency Funds – To account for assets held by the Village. The Village retains no equity interest in these funds. Account Groups: Account groups are not funds since they don’t reflect available financial resources and related liabilities. Instead, they are used to establish accounting control and accountability for the Village’s general fixed assets and general long-term debt. The following is a description of the account groups of the Village: • General Fixed Assets - To account for all fixed assets of the Village, except fixed assets of Proprietary Funds. • General Long-Term Debt – To account for all the outstanding principal balances of any general and special obligation bonds or notes, capitalized leases, installment purchases, and compensated absences of the Village, except long-term obligations of Proprietary Funds. Basis of Budgeting The basis of budgeting includes the following two elements (measurement focus and basis of accounting) that measure and account for transactions the Village reports in the respective fund’s budget and operating statement. Measurement Focus Measurement Focus refers to what transactions are recorded. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. There are two different measurement focuses that are used in the preparation of financial statements for governments: FY 2011 Adopted BudgetPage 36 of 278
• Economic Resources Measurement Focus – This measurement focus is used in the preparation of the government-wide financial statements and in the fund financial statements of proprietary funds. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on their statement of net assets and the reported fund equities (total reported assets less total reported liabilities) provide an indication of the economic net worth of the funds. Operating statements of these funds report increases (revenue) and decreases (expenses) in total economic net worth. • Current Financial Resources Measurement Focus – This measurement focus is used in the fund financial statements of governmental funds. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Accordingly, the reported undesignated fund balances (net current assets) are considered a measure of available, spendable or appropriable resources. Operating statements of these funds present increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Account Groups are concerned only with the measurement of financial position. They are not involved with the measurement of results of operations. Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. The basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, Ad valorem taxes and charges for services are considered to be available if they are collected within 60 days of the end of the current fiscal period, provided that amounts received pertain to billings through the fiscal year just ended. Intergovernmental revenues, which include state revenue sharing allotments, local government one-half cent sales tax, and county shared revenue, among other sources, are recorded in accordance with their legal or contractual requirements if collected in the current period or within 60 days after year-end. Interest is recorded when earned. Licenses and permits, fines and forfeitures and all other revenue items are considered to be measurable and available only when cash is received. Business Tax Receipt revenues collected in advance of periods to which they relate are recorded as deferred revenues. Expenditures are recorded when a related fund liability is incurred. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. FY 2011 Adopted BudgetPage 37 of 278
The proprietary fund and pension trust funds are accounted for using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Membership fees of the proprietary fund that are collected in advance of the period to which they apply are recorded as deferred revenue. The table below summarizes the measurement focus and basis of accounting for each reporting element and type of fund mentioned above: Measurement Focus and Basis of Accounting for Financial Statements Financial Statements Measurement Focus Basis of Accounting Government-wide Financial Statements Economic Resources Accrual Governmental Funds Financial Statements Current Financial Resources Modified AccrualProprietary Funds Financial Statements Economic Resources Accrual Fiduciary Funds Financial Statements Economic Resources Accrual The Comprehensive Annual Financial Report (CAFR) shows the status of the Village’s finances on the basis of “Generally Accepted Accounting Principles” (GAAP). In most cases, this 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. Budgetary Accounting State of Florida statutes require that all municipal governments establish budgetary systems and approve balanced annual operating budgets. The Council annually adopts an operating budget and appropriates funds for the General Fund. The Village also adopts a non-appropriated operating budget for the enterprise fund (Country Club) at the same time it adopts the General Fund Budget. The procedures for establishing budgetary data are as follows: • In July of each year, the Village Manager submits a proposed operating budget to the Council for the next fiscal year commencing the following October 1st. The proposed budget includes expenditures and the means of financing them. The Village also advises the County Property Appraiser of the proposed millage rate and the date, time and place of the public hearing for budget acceptance. • Two Public hearings are conducted to obtain taxpayer comments. Upon completion of the public hearings and prior to October 1st, a final operating budget is legally enacted through the passage of an ordinance. Estimated beginning fund balances are considered in the budgetary process. FY 2011 Adopted BudgetPage 38 of 278
Financial Policies Operating Budget Policies: • The Village will comply with all Federal, State or local legal requirements pertaining to the operating budget. A balanced budget is achieved when the amounts available from taxation and other sources, including amounts carried over from prior fiscal years, equals the total appropriations for expenditures and reserves. • The Village will employ a structured budget preparation and formulation process that will ensure adequate citizen input and participation. • The Village will employ a structured expenditure and revenue forecasting system to allow for effective financial planning. • Essential services will receive first priority for funding. The Village will attempt to maintain current service levels for all essential services. • The Village will identify low priority services for reduction or elimination, if necessary, before essential services. • The Village will consider the establishment of user fees as an alternative to service reductions or elimination. • The Village will pay for all current expenditures with current revenues. • The Village will avoid budgetary procedures that balance current expenditures at the expense of meeting future years’ expenses. • The budget will provide for adequate maintenance and repair of capital plant and equipment and for their orderly replacement. • The budget will provide sufficient funding to cover annual debt retirement costs. • The budget will provide for adequate funding of all pension plans, as determined by the Village’s actuary. • The Village will maintain a budgetary control system to ensure adherence to the budget and will use a budget/encumbrance control system to ensure proper budgetary control. • The Village administration will prepare regular reports comparing actual revenues and expenditures to budgeted amounts. • Where possible, the Village will integrate service levels and performance measures within the budget. • The goal of the enterprise fund operation is to be self-supporting and to pay administrative and other appropriate service charges to the General Fund for administrative support. FY 2011 Adopted BudgetPage 39 of 278
• The total number of employment positions approved in the annual operating budget may not be exceeded without prior approval of the Village Council. • The Village will annually seek the Distinguished Budget Presentation Award offered by the Government Finance Officers Association (GFOA) Fund Balance and Reserve Policies: • The Village will establish an adequate fund balance in the General Fund to indicate that it is in sound financial condition. This reserve will be maintained at a minimum level of 35% of current year general fund budgeted expenditures. • Fund Balance will only be used for expenditures that are either non-recurring in nature or that have a benefit period longer than one operating period. Village Council approval is necessary for this type of expenditure. • Maintain a contingency reserve in the General Fund and the Country Club Fund to address unexpected needs that occur throughout the year, subject to approval by the Village Council. Revenue Policies: • The Village will take active measures to encourage economic development, thereby developing a diversified and stable revenue system to shelter it from short-run fluctuations in any one revenue source. • The Village will establish user charges and fees at a level closely related to the full cost of providing the services (i.e. direct, indirect and capital costs); taking into consideration similar charges/fees being levied by other organizations. • The Village will aggressively seek Federal and State grant and capital improvement funds and evaluate future local fiscal impact. Debt Policy: • The Village Charter and the Constitution of the State of Florida do not provide for a legal debt limit. However, In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five (5%) of the property tax base of the Village. The Village has no general obligation debt outstanding. • The Village will analyze the impact of debt service on total annual fixed costs before any long-term debt is issued. • The Village will not use proceeds from long-term debt for current, on-going operations. Long-term borrowing will be confined to capital improvements too large to be financed from current revenues. • The Village will utilize the form of borrowing that is most cost-effective, including not just interest expense but all costs, including up front costs, administrative and legal expenses, and reserve requirements. Cash Management/Investment Policies: • The Village will deposit funds only in financial institutions which are qualified public depositories pursuant to Sate of FY 2011 Adopted BudgetPage 40 of 278
Florida Statutes, Chapter 280, and “Florida Security for Public Deposits Acts.” • The Village will insure timely deposit of all collected revenues. • The Village will maintain a prudent cash management and investment program in order to meet daily cash requirements. • The Village will follow its adopted investment policy when handling public funds. • The Village will pool cash from each eligible fund for investment purposes. Accounting, Auditing & Financial Reporting Policies: • An independent audit will be performed annually, including the issuance of a management letter. • The Village administration will promptly evaluate the audit management letter recommendations, determine the proper actions in response to these recommendations and complete, within established time frames, all actions that correct or otherwise resolve the matters included in the management letter. • The Village will produce financial reports in accordance with Generally Accepted Accounting Principles (GAAP). • The Village Council will be provided monthly with budget reports comparing actual versus budgeted revenue and expense activity. • The Village will annually seek the Certificate of Achievement for Excellence in Financial Reporting award offered by the Government Finance Officers Association (GFOA). • The Village will maintain the highest level of accounting practices consistent with generally accepted accounting principles (GAAP) promulgated by the Government Accounting Standards Board (GASB). Capital Improvement Plan Policies: • The Village will adopt the first year of a multi-year plan for capital improvements, update it annually and make every attempt to complete all capital improvements in accordance with the plan. • The Village will coordinate the development of the CIP budget with the development of the operating budget to ensure future operating expenditures and revenues associated with new capital improvements will be projected and incorporated into the current and future operating budgets. • The Village will maintain its physical assets at a level adequate to protect the Village’s capital investment and minimize future maintenance and replacement costs. • In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five (5%) of the property tax base of the Village. FY 2011 Adopted BudgetPage 41 of 278
Debt Administration The Village has limited its borrowing to prudent levels that are able to be covered through existing revenue and cash flow projections. The Village utilizes debt financing on large expenditures for capital projects. When establishing debt, there are a number of factors to be considered in the process. These factors include: • the long-term needs of the Village • the amount of resources available to repay the debt There are a few ways for the Village to achieve debt financing. The Council considers the asset’s useful life and current economic conditions to determine the appropriate financing instrument. Some financing options available to the Village include: • bank loan • lease agreements (capital lease or operating lease) • issue special revenue bonds (pledged by a specific revenue source and limited by available revenue) • issue general obligation bonds (require voter referendum approval) The Village Charter and the Constitution of the State of Florida do not provide for a legal debt limit. However, in regards to capital improvements, the Village has adopted a policy to limit general obligation debt (debt pledging payment from ad valorem taxes which must be approved by referendum) to an amount that does not exceed five (5%) percent of the property tax base of the Village. For Fiscal Year 2010-2011 this would amount to $77.16 million (tax base of $1.54 billion) in available general obligation debt. The Village has no outstanding General Obligation debt. The Village’s outstanding debt (principal only) as of September 30, 2009 consists of the following: General Fund: Promissory Note $2,250,000 Country Club: Promissory Note $4,290,960 Promissory Note 92,072 Capital Lease 97,049 Total Country Club $4,480,081 Total Debt $6,730,081 A brief description of each outstanding debt instrument and its annual debt service requirement to maturity is listed below: General Fund: The General Fund has one outstanding debt as of September 30, 2009. This note was to finance the acquisition, construction, equipping, and improving of a public safety building, a community center, and a recreation building. Franchise fees and public service taxes of the Village secure the promissory note. Annual debt service requirements to maturity are as follows: FY 2011 Adopted BudgetPage 42 of 278
Year Ending Principal Interest Total 2010 $ 300,000 $ 5,400 $ 305,400 2011 300,000 4,680 304,680 2012 300,000 3,960 303,960 2013 300,000 3,240 303,240 2014 300,000 2,520 302,520 2015-2017 750,000 3,240 753,240 $2,250,000 $23,040 $2,273,040 Note: The Village paid off this loan in FY 2010. The Village’s General Fund is now debt free! Country Club: The Country Club (Proprietary Fund) has two loans and one capital lease outstanding as of September 30, 2009. Note 1: 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 Ending Principal Interest Total 2010 $ 221,173 $ 173,727 $ 394,900 2011 230,357 164,543 394,900 2012 239,922 154,978 394,900 2013 249,884 145,016 394,900 2014 260,260 134,640 394,900 2015-2019 1,472,656 501,844 1,974,500 2020-2024 1,616,708 169,638 1,786,346 $4,290,960 $1,444,386 $5,735,346 Note 2: This note was to refinance an existing loan incurred for the renovation of the Village’s Country Club restaurant. Annual debt service requirements to maturity are as follows: Year Ending Principal Interest Total 2010 $ 73,972 $ 3,425 $ 77,397 2011 18,100 241 18,341 $ 92,072 $ 3,666 $ 95,738 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 Ending Principal Interest Total 2010 $ 97,049 $ 881 $ 97,930 $ 97,049 $ 881 $ 97,930 Note: This capital lease was satisfied in 2010 and the Village entered into another lease-purchase agreement. Annual debt service requirements to maturity are as follows: Year Ending Principal Interest Total 2010 $ 48,824 $ 13,872 $ 62,696 2011 62,093 13,143 75,235 2012 66,151 9,084 75,235 2013 106,933 1,606 108,539 $284,000 $37,706 $321,706 FY 2011 Adopted BudgetPage 43 of 278
Fund Balance Overview Fund Balance is generally defined as the difference between a fund’s assets and liabilities. Changes in fund balance are based on the difference between revenues and expenditures for a given fiscal year. An adequate fund balance is necessary for numerous reasons, such as to have funds available in cases of emergencies, unexpected events, cushion economic cycles and special projects. It is also used to maintain or enhance the Village’s financial position and related bond ratings, to provide cash for operations prior to receipt of revenues and to maintain investment earnings. Over past years, the Village has been able to generate healthy reserves through growth management, strategic planning, and cost containment measures. The goal of the Village has been to use surplus reserves in ways that positively affect its financial plan by reducing long-term obligations. The Village does not use surpluses to offset the subsequent year’s budget. In other words, surpluses are not relied on as an ongoing source of revenue. General Fund: General Fund balance is divided into “reserved” and “unreserved” portions. “Unreserved fund balance” is a measure of a government’s net available financial resources. It attempts to measure how much would be left over at the end of the current fiscal year for the subsequent fiscal year’s budget. The relative amount of unreserved fund balance reflected in the general fund is used by rating agencies as a measure of the financial strength of the government. 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. Fund Balance tables for the General Fund and the Enterprise Fund are on the following pages. These tables represent the Village’s actual fund balances as of October 1, 2009. The actual fund balance for fiscal year 2009-10 will be available upon completion of the Village’s annual audit in early 2011. The reserves shown in these tables are based on conservative revenue estimates and one hundred percent (100%) of the budgeted expenditures being expended. FY 2011 Adopted BudgetPage 44 of 278
General Fund Actual Actual Actual Budget Budget FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Beginning Balance $ 7,312,995 $ 9,125,550 $ 9,040,852 $ 10,621,331 $ 9,053,331 Revenues Taxes 15,577,511 15,424,638 15,680,749 14,449,648 13,550,692 Licenses & Permits 886,699 1,047,144 880,016 611,400 660,186 Intergovernmental 1,486,840 1,516,624 1,304,391 1,100,008 1,228,726 Charges for Services 1,082,569 1,268,774 1,678,948 1,664,832 1,840,341 Fines & Forfeitures 132,158 157,022 146,970 135,200 133,300 Interest 650,022 194,652 (1,346) 85,050 84,027 Miscellaneous 185,604 137,447 304,595 10,800 8,800 Total 20,001,403 19,746,301 19,994,323 18,056,938 17,506,072 Expenditures General Government 2,347,043 2,308,749 1,979,774 2,623,620 2,683,850 Public Safety 6,444,907 6,775,581 6,822,028 6,961,858 7,229,436 Public Works 4,308,185 4,519,756 4,018,543 4,587,336 4,211,912 Community Development & Planning 756,848 896,532 784,487 801,416 819,557 Leisure Services 2,741,844 3,215,497 3,051,051 2,394,065 2,561,317 Debt Service 996,136 859,932 1,439,460 688,643 - Total 17,594,964 18,576,047 18,095,343 18,056,938 17,506,072 Excess /Deficiency of Revenues Over/Under Expenditures 2,406,439 1,170,255 1,898,979 - - Other financing sources (uses) Transfer In/Out, etc. (593,884) (1,254,952) (318,500) (1,568,000) - Net Change in Fund Balances 1,812,555 (84,698) 1,580,479 (1,568,000) - Ending Balance $ 9,125,550 $ 9,040,852 $ 10,621,331 $ 9,053,331 $ 9,053,331 Components of Fund Balance Designated/Reserved 945,891 775,339 563,115 563,115 563,115 Undesignated 8,179,659 8,265,513 10,058,216 8,490,216 8,490,216 Ending Balance $ 9,125,550 $ 9,040,852 $ 10,621,331 $ 9,053,331 $ 9,053,331 Unreserved Fund Balance as a Percent of General Fund Adopted Budget Original Adopted Budget 19,438,633 19,691,948 19,073,192 18,056,938 17,506,072 Unreserved, Undesignated Fund Balance as a Percent of Adopted Budget 42% 42% 53% 47% 48% FY 2011 Adopted BudgetPage 45 of 278
Country Club Actual Actual Actual Budget Budget FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Beginning Balance $ 2,414,988 $ 2,346,635 $ 2,695,326 $ 2,799,026 $ 2,799,026 Operating Revenue Greens fee/cart rentals/membership fees 2,610,674 2,979,324 2,763,538 2,792,789 2,627,170 Tennis revenues 306,066 Golf shop revenues 167,161 224,908 208,645 196,050 218,750 Driving range revenues 192,407 213,103 208,230 230,279 200,227 Restaurant revenues 118,000 125,677 134,060 134,334 1,000,000 Miscellaneous 69,216 73,497 90,386 45,825 12,325 Total Operating Revenue 3,463,524 3,616,509 3,404,859 3,399,277 4,058,472 Operating Expenses Golf course maintenance 1,433,777 1,373,046 1,457,206 1,301,323 1,264,727 Clubhouse grounds 158,224 100,823 102,175 126,313 105,180 Tennis 322,417 Golf shop 668,682 600,034 617,313 663,574 756,994 Food & beverage 50,089 46,608 58,318 73,840 925,048 Administrative & general 257,824 287,914 288,913 305,931 174,314 Insurance 100,608 150,166 63,247 75,000 79,000 Depreciation 391,954 486,651 490,298 - - Total Operating Expense 3,383,575 3,045,242 3,077,469 2,545,981 3,305,263 Nonoperating revenues (expenses) Interest revenue 43,917 36,431 7,376 3,500 3,500 Interest expense (187,070) (222,237) (202,061) - - Other revenues 13,609 - - - Other expenses (856,796) (756,709) Loss on disposal of fixed assets (38) (1,083) (29,005) - - Total Nonoperating revenues (expenses) (143,191) (173,279) (223,690) (853,296) (753,209) Excess/Deficiency of Revenues Over/ Under Expenses (63,242) 397,987 103,700 - - Operating Transfers Out (5,111) (49,296) - - - Change in Net Assets (68,353) 348,691 103,700 - - Ending Balance $ 2,346,635 $ 2,695,326 $ 2,799,026 $ 2,799,026 $ 2,799,026 Components of Fund Balance Invested in Capital Assets, net of related debt 2,195,630 2,492,524 2,364,814 2,364,814 2,364,814 Unrestricted 151,005 202,802 434,212 434,212 434,212 Ending Balance $ 2,346,635 $ 2,695,326 $ 2,799,026 $ 2,799,026 $ 2,799,026 FY 2011 Adopted BudgetPage 46 of 278
FY 2011 Adopted BudgetPage 47 of 278
General FundOrganization ChartFY 2010-2011Village Manager2 FT Summary:Change:139 FT -1 FT69 PT +1 PT23 VolunteersVillage Clerk3 FT Village CouncilResidents of The Village of North Palm BeachInformationTechnology2 FT1 PTVillage AttorneyVILLAGE BOARDS•Audit Committee•Code Enforcement•Construction Board of Adjustment•Library Advisory•Pension Boards•Planning Commission•Recreation Advisory•Waterways Board•Zoning Board of AdjustmentHumanResources 2 FTFinance5 FT1 PTCommunityDevelopment 9 FT2 PTPublicWorks37 FTPublicSafety67 FT 12 PT23 VolunteersLibrary6 FT10 PTParks &Recreation 6 FT (-1 FT)43 PT (+1 PT)FY 2011 Adopted BudgetPage 48 of 278
FY 2011 BudgetOriginal 2010 Budget Actual 09/30/09 Actual 09/30/08 Actual 09/30/07Revenues Taxes:Ad-Valorem Taxes 10,222,389 10,968,125$ 11,917,359$ 11,915,355$ 12,076,184$ Utility Service Taxes 2,116,249 2,078,904 2,239,002 2,018,071 2,001,443 Franchise Fees 934,747 1,145,000 1,256,831 1,212,562 1,207,552 Sales & Use Taxes 277,307 13,550,692$ 257,619 267,557 278,649 292,332 Licenses & Permits 660,186 611,400 880,016 1,047,144 886,699 Intergovernmental 1,228,726 1,100,008 1,304,391 1,516,624 1,486,840 Charges for Services 1,840,341 1,664,832 1,678,948 1,268,774 1,082,569 Fines & Forfeitures 133,300 135,200 146,970 157,022 132,158 Interest 84,027 85,050 (1,346) 194,652 650,022 Appropriated Fund Balance - - - - - Miscellaneous 8,800 10,800 304,595 137,447 185,604 Total Revenues: 17,506,072 18,056,938 19,994,323 19,746,301 20,001,403 Expenditures General Government:Village Council 128,496 126,105 122,653 130,801 114,160 Village Manger 308,271 294,707 272,974 282,339 356,049 Human Resources 236,627 231,264 217,019 218,821 204,396 Finance 526,897 521,452 484,076 425,670 416,460 Information Technology 298,339 300,127 282,303 285,872 236,740 Village Attorney 170,000 170,000 134,083 122,646 151,924 Village Clerk 280,337 274,266 254,655 260,873 240,175 General Services-Village Hall 123,218 2,072,185 123,904 102,892 111,954 112,669 Public Safety:Law Enforcement 4,416,596 4,217,408 3,973,322 4,088,898 3,993,518 Fire Rescue 2,662,206 2,573,592 2,709,447 2,555,925 2,317,469 General Services-Public Safety 150,634 7,229,436 170,858 139,259 130,757 133,920 Public Works:Public Works Admin 363,326 343,257 341,232 265,775 280,883 Sanitation 1,492,496 1,513,419 1,456,876 1,777,522 1,713,290 Facility Services 719,552 685,333 616,076 553,459 493,111 Streets & Grounds 1,267,345 1,691,705 1,262,278 1,550,082 1,527,584 Vehicle Maintenance 369,193 4,211,912 353,622 342,081 372,918 293,318 Community Development & Planning:Community Planning 222,239 217,469 216,708 159,315 202,231 Building 481,185 466,422 461,905 581,431 409,797 Code Enforcement 116,133 819,557 117,525 105,874 155,787 144,820 Leisure Services:Library 723,231 744,775 767,271 749,874 748,248 Recreation 977,780 963,162 917,567 960,573 897,882 Park Maintenance - - 536,825 980,312 697,683 Pool 384,601 289,924 395,921 248,958 311,829 Special Events 87,000 87,000 72,028 94,073 86,203 Tennis 388,705 2,561,317 309,204 361,439 181,707 - Debt & Other:Debt service - 688,643 1,439,460 859,932 996,136 Contingency 218,827 225,713 14,191 81,591 40,977 Transfer In/Out - - 318,500 1,254,952 593,884 Non-Departmental 392,838 611,665 356,082 94,930 388,182 473,494 Total Expenditures17,506,072 18,056,938 18,413,843 19,830,999 18,188,848 Net Revenue Over Expense-$ -$ 1,580,479$ (84,698)$ 1,812,555$ The Village of North Palm BeachGeneral Fund Budget SummaryFY 2010-2011 Adopted BudgetFY 2011 Adopted BudgetPage 49 of 278
VILLAGE OF NORTH PALM BEACHGeneral Fund Revenues - Fiscal Year 2010 - 2011Total $17,506,072Franchise Fees $934,747 5.34%Charges for Services $1,840,341 10.51%Fines & Forfeitures, $133,3000.76%Licenses & Permits $660,186 3.77%Investment Income $84,027 0.48%Miscellaneous $8,800 0.05%Utility Service Taxes $2,116,249 12.09%Sales & Use Taxes $277,307 1.58%Intergovernmental $1,228,726 7.02%Ad-Valorem Taxes $10,222,389 58.39%Taxes - Ad-Valorem TaxesUtility Service TaxesFranchise FeesSales & Use TaxesLicenses & PermitsIntergovernmentalCharges for ServicesFines & ForfeituresInvestment IncomeMiscellaneousFY 2011 Adopted BudgetPage 50 of 278
FY 2011 BudgetOriginal 2010 Budget Actual 09/30/09 Actual 09/30/08 Actual 09/30/07Taxes: Ad-Valorem Taxes 10,222,389 10,968,125$ 11,917,359$ 11,915,355$ 12,076,184$ Franchise Fees: Electricity 682,196 884,000 999,894 975,594 967,104 Gas 14,000 14,000 13,439 14,114 14,220 Water 238,551 934,747 247,000 243,498 222,854 226,228 Utility Service Taxes: Electricity 940,609 880,000 934,198 942,223 938,550 Gas 63,088 60,000 56,179 54,679 55,684 Telecommunication 842,527 848,904 960,085 772,578 761,982 Water 270,025 2,116,249 290,000 288,540 248,592 245,228 Sales & Use Taxes Local Option Taxes 277,307 257,619 267,557 278,649 292,332 13,550,692 14,449,648 15,680,749 15,424,638 15,577,511 Licenses & Permits: Building Permits 425,000 375,000 383,262 566,783 631,884 Developer Fees - - 250,000 250,000 - Occupational Licenses 230,000 230,000 239,831 221,131 243,779 Other Licenses, Fees, Permits 5,186 6,400 6,924 9,230 11,036 660,186 611,400 880,016 1,047,144 886,699 Intergovernmental Shared Revenue Other Local Units 41,000 8,000 57,852 67,822 71,520 State Shared Revenue Local Govt 1/2 Ct Sales Tax 819,097 742,285 770,381 872,240 930,134 State Revenue Share Proceeds 329,660 321,723 324,040 332,780 386,114 Other State Shared Revenue 21,748 1,170,505 10,000 21,686 22,321 23,644 Other Other Intergov Revenue 17,221 18,000 130,432 221,462 75,428 1,228,726 1,100,008 1,304,391 1,516,624 1,486,840 Charges for Services Community Development 156,025 130,299 128,748 125,907 125,733 Library900 900 1,205 11,026 5,689 Recreation Pool 176,000 175,400 200,476 100,272 95,582 Recreation 501,710 467,160 435,037 336,293 386,635 Tennis 323,640 1,001,350 244,243 259,917 136,449 - Public Safety Ambulance Fees 250,000 200,000 188,052 195,520 195,402 Other 53,730 303,730 53,630 75,912 78,194 59,405 Public Works Solid Waste Collection 350,000 350,000 363,188 249,948 210,593 Other 24,736 374,736 40,000 23,602 32,008 - Village Clerk 3,600 3,200 2,810 3,158 3,530 1,840,341 1,664,832 1,678,948 1,268,774 1,082,569 Fines & Forfeitures Community Development 21,000 21,350 28,825 45,182 43,880 Library 11,800 10,400 12,087 11,518 8,774 Public Safety 100,500 103,450 106,058 100,323 79,504 133,300 135,200 146,970 157,022 132,158 Miscellaneous Insurance Refunds - - 151,240 11,321 107,283 Sales of Surplus - - 43,700 52,300 9,500 Other8,800 10,800 109,654 73,826 68,821 8,800 10,800 304,595 137,447 185,604 Interest84,027 85,050 (1,346) 194,652 650,022 Appropriated Fund Balance- - - - - Total Revenues: 17,506,072$ 18,056,938$ 19,994,323$ 19,746,301$ 20,001,403$ The Village of North Palm BeachGeneral Fund Revenue AnalysisFY 2010-2011 Adopted BudgetFY 2011 Adopted BudgetPage 51 of 278
General Fund Revenues $17,506,072 This section includes a discussion regarding revenue sources for the Village’s FY 2010/11 General Fund Budget, how much of the total budget it comprises, revenue trends, factors influencing the trends, projections provided by the Florida Department of Revenue and assumptions used in determining the projections. Ad Valorem Taxes $10,222,389 Property taxes are the single largest revenue line item in the General Fund Budget, making up approximately 58.39% of the total budget. The taxable property value decreased from $1.67 billion to $1.5 billion. At the adopted millage rate of 6.9723, this will generate gross taxes for FY 2010/11 of $10.76million. But, due to discounts for prompt payment, state law requires that only 95% of the gross taxes be budgeted as revenue - equating to $10,222,389. This class of revenue has historically provided a stable source of revenue and normally displays an increasing trend based on significant new construction and development. However, this is no longer the case, due to current economic conditions and the fact that the Village is primarily a built-out community. Millage Options: On June 1, 2010 Palm Beach County notified the Village that the preliminary taxable valuation was $1,547,386,155. The final taxable valuation received on July 1 showed a valuation of $1,543,308,420. This includes $14,869,716 in new construction. Based on this final taxable value and current legislation, the millage options, with respect to voting and advertising requirements for FY 2010/11, are discussed in the following paragraphs. Please note that the Village’s current millage rate is 6.90 mils. Methodology for increasing Millage Rate: As per current tax law (FS 200.185) the Village is required to follow these procedures for FY 2010/11 when setting its millage rate: 7.4802 Mills (Rolled Back Rate): A simple majority vote is all that is required to approve the rolled-back millage rate of 7.4802 or less. The rolled-back rate is the rate required to produce the same amount of ad valorem tax revenues this year as the previous year, excluding the effect of new construction. The typical example is that as assessments increase, the millage rate decreases proportionately to equalize the revenues. However, this also works in reverse whereby with assessments decreasing in 2011, the millage rate can also increase so that the same amount of revenues is generated. This is precisely what happened in 2011 – the adjusted taxable value (excluding new construction) declined from $1,673,245,674 to $1,528,438,704 – resulting in a rolled-forward rate of 7.4802. Although the 7.4802 mils is higher than the FY 2010/11 rate of 6.9723, it does not have to be advertised as a tax increase because it generates the same revenues as last year. 7.4803 – 8.0798 Mills (Majority Vote Maximum Millage Rate): A simple majority vote is also all that is required to approve a rate between the rollback rate of 7.4802 and up to 8.0798 mils. However, since this is higher than the rolled-back rate, it must be FY 2011 Adopted BudgetPage 52 of 278
advertised as a tax increase. The rate is calculated by adjusting the rolled-back rate by the growth in Florida per capita personal income. 8.0799 – 8.8878 Mills (Two-Thirds Vote Maximum Millage Rate): A super majority vote is required to increase the millage rate by up to 110% of the majority vote maximum rate. 8.8879 – 10.0000 Mills (Unanimous Vote Maximum Millage Rate): A unanimous vote is required to increase the millage rate by more than 110% of the majority vote maximum rate. However this is subject to an overall legal ceiling for municipalities of 10 mills. Millage Rate Impact: The revenue impact of the above millage rates is shown as follows: Millage Rate Description Ad-Valorem Revenue FY 2010/11 Ad-Valorem Revenue FY 2009/10 Increase (Decrease) 6.90 Current Millage 10,116,387 10,968,125 (857,738) 7.4802 Rolled-Back Rate 10,967,043 10,968,125 (1,082) 8.0798 Majority Vote Maximum 11,846,142 10,968,125 878,017 8.8878 Two-Thirds Vote Maximum 13,030,786 10,968,125 2,062,661 10.0000 Statutory Maximum 14,661,430 10,968,125 3,693,305 Franchise Fees $ 934,747 Franchise fees are charges to service providers for an exclusive/nonexclusive right to operate within the municipal boundaries of the Village. The charge is levied on a percentage of gross receipts basis. FY 2010/11 franchise fees represent 5.34% of the total General Fund Revenues. The estimates are prepared based on past experience. The Village has the following franchise fees: • Electric Franchise Fees ($682,196): A thirty year franchise (established by Ordinance No. 14-80 on July 10, 1980 for thirty years) was amended on August 28, 2008 (Ordinance 2008-09). The new agreement requires Florida Power & Light 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. • Gas Franchise Fees ($14,000): A thirty year franchise (established by Ordinance No. 11-80 on May 22, 1980 for thirty years) was amended on June 24, 2010 (Ordinance 2010-08). The new agreement requires Florida Public Utilities to pay a franchise fee of 6.5% from the sale of gas to residential customers within the Village’s corporate limits. Payments are received annually from Florida Public Utilities. • Water Franchise Fees ($238,551): A franchise fee of 5% (less 0.7% administrative fee) from sales of water and sewer was established by Ordinance No. 15-1986 for thirty years. Payments are received monthly from Seacoast Utility Authority. FY 2011 Adopted BudgetPage 53 of 278
Utility Taxes $2,116,249 Utility taxes are levied on consumer consumption of utility services provided in the Village. The tax is levied as a percentage of gross receipts. Utility taxes represent 12.09% of the total General Fund revenues. The estimates are prepared based on past experience and information received from the utility companies. The Village has the following Utility Service Taxes: • Electric Utility Tax ($940,609): The rate is set at 10% of electric sales generated by FPL. • Water Utility Tax ($270,025): The rate is 10% of water service sales generated by Seacoast Utility Authority. • Telecommunication ($842,527): As of 2001 Communications Service Tax (CST) replaced Telecommunications Utility Service Tax, Telecommunications Franchise Fees and Cable TV Franchise Fees. The CST is charged at the maximum rate of 5.22% on all local telephone service through all providers on phone calls originating within the Village and terminating within the state. The CST is collected and distributed by the State of Florida. Revenue estimates are projected by the State to be used by local agencies during budget preparation. • Gas ($63,088): The rate is 10% of natural gas sales. Sales & Use Taxes (Local Option Fuel Taxes) $277,307 Gasoline taxes are collected at the state level and distributed by formula to cities and counties. Gas taxes represent 1.58% of the total General Fund Revenues. The estimates are prepared based on information provided by the Florida Department of Revenue and Palm Beach County. Intergovernmental Revenues $1,228,726 Intergovernmental revenue consists of revenues that are received from other governmental agencies. These revenues represent 7.02% of the total General Fund Revenues. The majority of these revenues consist of State Shared Revenues (Local Government Half-Cent Sales Tax, Municipal Revenue Sharing, and Alcoholic Beverage License Fees). Other revenues in this category consist of Federal, State and Local grants and shares of revenue from the county. The budget estimates are provided by the Florida Department of Revenue. • Local Government Half-Cent Sales Tax ($819,097) : In 1982, the local government half-cent sales tax program was created to provide an additional income for municipalities beyond ad valorem and utility taxes. The budget estimate is provided by the State each year. • Municipal Revenue Sharing ($329,660): The Florida Revenue Sharing Act of 1972 created a revenue sharing trust fund for municipalities in order to ensure revenue parity. An allocation formula serves as the basis for the distribution of these revenues to each municipality that meets strict eligibility requirements. The apportionment factor is calculated for each eligible FY 2011 Adopted BudgetPage 54 of 278
municipality using a formula consisting of the flowing weighted factors: municipal population, municipal sales tax collection, and the municipality’s relative ability to raise revenues. The budget estimate is provided by the Department of Revenue each year. • Alcoholic Beverage Licenses $11,585: The Village is granted a portion of the funds collected by the Department of Business and Professional Regulation’s Division of Alcoholic Beverages and Tobacco for license taxes levied on manufacturers, distributors, vendors and sales agents of alcoholic beverages. The estimate for the budget is prepared based on past experience. Charges for Services $1,840,341 Charges for Services represent 10.51% of total General Fund Revenues. The budget estimates are based on past experience and are described below: • Community Development $156,025 Revenues included in this category are the following: Cell Tower Rent, Protective Inspection Fees, Building Plan Reviews and Non-Domicile Business Registrations. • Village Clerk $3,600 The Clerk’s office makes available various records and publications and collects the candidacy fees from individuals running for public office. • Public Works $374,736 Included in this category are the following revenues: Solid Waste Collection and Reimbursement for maintenance services provided to the Country Club. Solid Waste Collection Fee ($350,000): Charge to commercial establishments for collection services. Rates are based on type of business at property and square footage. Reimbursement - Country Club Services ($24,736): Reimbursement from the Country Club Fund for work performed on building and grounds such as a/c, plumbing, electrical, cleaning/painting, irrigation and custodial. • Public Safety $303,730 Included in this category are items such as Ambulance Fees, Fire Inspection Fees, Alarm Users Permit Fees, Bicycle Registrations, Court Fines and Accident Reports. Ambulance Fees ($250,000): Fee for ambulance transport provided by the Village. The fee applies to residents and non-residents. Fire Inspection Fees ($30,000): This fee schedule is detailed in Village Code Article II Sec 12-17. These fees apply to all businesses, commercial and multi-family residential buildings in the Village regardless of ownership. Alarm Users Permit Fee ($22,000): All operating alarms require a permit. The fee is $25 which is collected once a year. • Recreation $1,001,350 This department is the largest of the total “Charges for Services” Revenue Category. Within this department, there are various types of charges: Program Fees (including classes, lessons, trips and events), Marina, Memberships, Merchandise Sales, and Rental and or/lease. The major types are described below: FY 2011 Adopted BudgetPage 55 of 278
Program Fees $382,550: This is the amount paid to participate in various classes, lessons, trips and events for Recreation, Pool and Tennis. The revenues are offset by an expenditure account in the respective department. Marina $212,660: This includes the amount paid to the Village for wet slip boat dockage, dry storage space and marina ramp usage. Memberships $102,000: This amount includes year-round membership for the Tennis and Pool Facilities. Licenses and Permits $660,186 Licenses and Permits consist of Building Permits, Village Business Tax Receipts, Contractor Registration, Zoning & Annexation Fees and Temporary Banner Fees. These revenues represent 3.77% of the total General Fund Revenues. These types of revenues are directly related to the rate of growth and development in the Village. Fines and Forfeitures $133,300 Fines and forfeitures are revenues generated by enforcement and prosecution of municipal ordinances and state statutes. These line items represent 0.76% of total General Fund revenues. This category was increased due to past experience. Interest Income $84,027 Fund Balances and positive cash flow balances are invested according to the Village’s Investment Policies. The interest income is the earnings from these investments. Interest income represents 0.48% of total General Fund Revenues. There is a significant decline in this revenue source due to the downturn in the economy. Miscellaneous Revenues $8,800 The miscellaneous revenue classification represents 0.05% of total General Fund Revenues. This classification includes items such as public records requests, requests for bid documents, vending machines, NSF fees, etc. FY 2011 Adopted BudgetPage 56 of 278
VILLAGE OF NORTH PALM BEACHGeneral Fund Expenditures - Fiscal Year 2010 - 2011Total $17,506,072By DepartmentGeneral Government $2,072,185 11.84%Community Development $819,557 4.68%Leisure Services $2,561,31714.63%Debt & Other $611,6653.49%Public Safety $7,229,43641.30%Public Works$4,211,91224.06%By FunctionPersonnel:$12,876,833 73.56%Capital:$318,098 1.82%Contingency:$218,827 1.25%Operating:$4,092,317 23.38%FY 2011 Adopted BudgetPage 57 of 278
General Fund Expenditures $17,506,072 To counter the decrease in revenue brought about by property tax reform and the economic downturn, The Village Manager asked Department Directors to reduce spending in a manner that would minimize the impact on our residents. This required seeking new ways to serve our customers. While Directors did an admirable job identifying areas to cut, a sizable portion of each department’s budget (employee cost) is not entirely within the control of its Director. This section includes a discussion regarding appropriations for the Village’s FY 2010/11 General Fund budget, how much of the total budget it comprises, and assumptions used in determining the projections. Personal Services $12,876,833: Employee salary and benefits represent 73.56% of the total General Fund Expenses. These costs are allocated on a per employee basis. Assumptions used in budgeting for the major employee costs are discussed below: Salaries: Performance based merit increases for general employees are budgeted at an average of 3.75% based on a 0% - 5% scale. Funding for pay increases for all firefighters and sworn police officers are budgeted in accordance with the established step plan. Retirement: Actuarial determined employer contributions for the General Employees Pension and Police & Fire Pension were budgeted as follows: General Employees………………………20% Police and Fire Employees ………………17.86% The ICMA pension employer contributions were budgeted at 15%. Health Insurance: Health insurance is budgeted at the employee level for the cost provided by the insurance carrier based on type of coverage. There was an increase of 4% in health insurance rates. FICA: This item was budgeted at 7.65% of payroll. Worker’s Compensation: This item is budgeted at the employee level for the cost provided by the insurance carrier based on type of position. Operating Costs $4,092,314 Appropriations for each department are budgeted based on past history and the needs of the department. Operating costs represent 23.38% of the overall General Fund Expenses. Some highlights of operating costs are listed below: • Contractual Services $841,751 • Utilities $609,031 • Program Expenses (offset with Program Revenue) $446,750 • Legal Fees $170,000 • Materials & Supplies $502,038 • Gas, Oil & Lubricants $245,101 • Repairs & Maintenance $228,165 • Solid Waste Disposal $103,000 • Property/General Liability $392,838 • Professional Services $ 89,650 • Special Events $ 90,000 FY 2011 Adopted BudgetPage 58 of 278
Capital Outlay $318,098 Capital needs and resource availability are assessed annually through a capital planning process that results in a five year capital plan. The five-year capital plan includes: • the cost to furnish and maintain capital facilities and equipment, such as roadways, parks, drainage systems and other valuable infrastructure • the cost of new and replacement fixed assets, such as vehicles, equipment, hardware/software, etc. Those items deemed necessary are funded in the respective department’s budget; the remaining items are deferred to future years. For FY 2010/11, capital outlay accounts for 1.82% of the overall general fund budget. The capital outlay for FY 2010/11 is summarized below: Department AmountInformation Technology $9,707Public Safety $73,449Library $10,642Public Works $85,000Parks & Recreation $139,300Total $318,098 Debt Service $0 Debt service payments are the series of payments of principal and interest required on a debt over the fiscal year. 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 and therefore there is no debt service budgeted in the upcoming year. Contingency $218,827 A contingency is a reserve that is set aside to accommodate unanticipated expenditures. For the FY 2010/11 budget, the Contingency category represents 1.25% of the total budget. FY 2011 Adopted BudgetPage 59 of 278
DescriptionAmountContractual Services 841,751$ * Street Maintenance Contract ($145,000)* Park Maintenance Contract ($298,000)* Pool - Independent Contractor ($49,100)*Custodial Services ($115,224)* Facility Services - Outside Repairs * Various software support agreements, etc. Utilities 609,031 * Electricity ($360,681)* Gas ($29,436)* Telephone & Data ($122,632)* Water & Sewer ($96,282)Materials & Supplies 502,038 * Materials & Supplies ($275,838)* Office Supplies ($39,600)* Computer Supplies ($24,950)* Auto Parts Supplies ($81,000)* Library Materials ($80,650)Recreation Program Expenses (offset with Recreation Program Revenues)446,750 Property/General Liability 392,838 Gas, Oil & Lubricants 245,101 Repairs & Maintenance 228,165 * R & M Automotive ($67,840)* R & M Building & Grounds ($70,500)* R & M Machinery & Equipment ($32,800)* R & M P.A. & Communication Systems ($25,285)* Tree Trimming ($10,000)Legal Fees 170,000 Solid Waste Disposal 103,000 Uniforms 40,730 Travel, Training & Conferences 46,905 Special Events 90,000 Professional Services 89,650 Total Fiscal Year 2010-2011 Operating Costs 4,092,314$ The Village of North Palm BeachFiscal Year 2010-2011 Adopted BudgetGeneral Fund Operating HighlightsFY 2011 Adopted BudgetPage 60 of 278
AmountInformation TechnologyData Backup 9,707$ Public WorksPerimeter wall around Public Works 85,000 Public SafetyVehicle Replacement (2) unmarked & (1) marked 73,449 LibraryRefurbish downstairs bathroom 10,642 Parks & RecreationPool Pump Room Renovation 90,000 Water Well & Pump 11,800 Community Center Lobby Furniture 7,500 Lightning Detection System 11,000 Vehicle Replacement (1) 19,000 139,300 Total Fiscal Year 2010-2011 Capital Outlay318,098$ The Village of North Palm BeachFiscal Year 2010-2011 Adopted BudgetGeneral Fund Capital OutlayDepartmentFY 2011 Adopted BudgetPage 61 of 278
Department SummariesDepartment Summaries FY 2011 Adopted BudgetPage 62 of 278
Village CouncilVillage of North Palm BeachResidentsWilliam L. Manuel MayorDarryl C. Aubrey Vice MayorDavid B. Norris President Pro TemRobert A. Gebbia CouncilmanThomas R. Hernacki CouncilmanVillage ClerkVillage AttorneyVillage ManagerOperating DepartmentsFY 2011 Adopted BudgetPage 63 of 278
Village Council Mission Statement To provide the highest quality of service to the residents of North Palm Beach in the most efficient, effective, and fiscally responsible manner by providing sound, clear policy guidance that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach, ensuring that North Palm Beach remains “the best place to live under the sun.” Service Levels Narrative As the legislative branch of Village government, the Council is comprised of five (5) officials elected village-wide serving two-year terms each. Councilmen in Groups 1, 3 and 5 are elected in even years, and councilmen in Groups 2 and 4 are elected in odd years. At the first regular meeting following the March election, the Council selects a Mayor, Vice Mayor, and President Pro Tem. The Village Council meets on the second and fourth Thursday of the month, and holds additional meetings as needed to conduct the business of the Village. Individual councilmen attend monthly meetings of the Village’s advisory boards on a rotating basis, and attend meetings of local governmental agencies. Councilmen represent the Village on the Florida League of Cities Intergovernmental Relations Legislative Policy Committee and the Finance and Taxation Legislative Policy Committee, the Palm Beach County League of Cities Board of Directors, the Palm Beach County Multi-Jurisdictional Issues Coordination Forum, the North County Governmental Committee, the Treasure Coast Regional Planning Council, the State Attorney Advisory Board, and the Northlake Boulevard Corridor Task Force, The Council establishes Village goals and objectives in its annual budget approval and evaluates services and projects throughout the year. The Council annually establishes tax millage rates and service fees. Current Year Accomplishments and New Initiatives During Fiscal Year 2009/10, Council continued a comprehensive program to enhance and refurbish Village facilities, and fulfill infrastructure maintenance and improvement projects, including: • Community Center Gym floor resurfacing and new canopy • Storm water drain pipe replacement • Seawall repair • Completion of 10-Year Street Overlay Paving Project • Library shutters, bathroom remodel, and bike rack • Country Club Pool resurfacing • Bus benches installation • Council Chambers renovation These projects were made possible through prudent use of Village fiscal and personnel resources. The Village Council celebrated City Government Week by participating in the State and Local League of Cities Civic Education Outreach program. Council held a morning Regular Session so third grade students could attend as part of their study FY 2011 Adopted BudgetPage 64 of 278
of local government. The Mayor and Vice Mayor encouraged future leaders by giving a presentation on the impact of local government on its citizens to middle school students. The Village Council has been actively involved in promoting state legislative policies that preserve home rule and provide for fair taxation and revenue sharing. Councilmen have kept abreast of legislative developments through participation in Florida League of Cities policy committee meetings, local governmental committees, and communication with state and local officials and agencies. Goals and Objectives In the upcoming year, the Village Council is committed to the following goals and objectives: Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Objectives: a. Seek alternative sources of funds including grants b. Seek to influence Florida legislature in areas of unfunded mandates, taxation, and revenue sharing c. Continue to advance a business-friendly atmosphere in the Village and work with the Northern Chamber of Commerce to encourage new businesses and promote economic development d. Pursue debt-free status in the Village e. Actively pursue annexation opportunities where and when available f. Address Pension Fund unfunded liabilities Goal: Maintain a High Quality of Life in the Village Objectives: a. Improve and maintain Village waterways as a unique Village asset b. Maintain the highest quality of public safety services through national accreditation of its law enforcement component and through fire rescue level of service partnerships c. Encourage high standards for the overall appearance of the community d. Enhance communication with residents through mediums such as the Village Newsletter and website e. Improve communication and response to the public; encourage suggestions from the public f. Maintain service levels in the face of declining revenue sources Goal: Maintain and improve all Recreational Facilities of the Village Objectives: a. Maintain high level of appearance and maintenance of Country Club facilities (including tennis and swimming) and all Village parks b. Seek ways to improve the use of parks by residents c. Actively promote resident and non-resident use of the Country Club facilities d. Further improve Country Club activities and related services e. Enhance golf membership through increased member events f. Increase Country Club usage through the promotion of the Tennis & Pool operations. FY 2011 Adopted BudgetPage 65 of 278
Goal: Enhance the Spirit and Participation of our Community Objectives: a. Encourage Village resident participation on Boards, programs and events b. Improve communication with businesses; encourage participation of businesses in Village events c. Enhance and promote organized youth sport leagues and programs within the Village d. Continue Village volunteer service similar to the very successful “Support Our Troops” program Goal: Improve the Overall Appearance of the Village Objectives: 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, village-owned properties and roads FY 2011 Adopted BudgetPage 66 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetVillage CouncilOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 46,800$ 46,800$ 46,800$ 46,800$ 39,000$ Overtime Pay - - - - - Part-time Pay - 46,800 - - - - Benefits: Pension - - - - - Health Insurance - - - - - FICA/Medicare 3,581 3,5813,580 3,580 2,984 Worker's Compensation 132 174288 288 252 Other - 3,713 - - - - 50,513$ 50,555$ 50,668$ 50,668$ 42,236$ OperatingAccounting & Auditing 34,500 34,50037,178 23,944 29,530Advertising 8,600 8,9005,930 7,724 6,347Advisory Board Dinner 5,000 5,5004,394 5,609 7,374Conferences & Seminars 1,600 2,6501,545 1,150 1,170Council Donations 3,000 3,0004,600 17,800 4,500Employee Relations 1,700 2,2001,050 1,600 1,978Materials & Supplies 500 500288 399 42Membership & Dues 10,500 11,00011,053 10,932 10,550Professional Services 4,500 4,0002,037 3,067 3,626Special Events 3,000 00 3,744 3,750Travel 5,083 3,3003,869 4,124 2,929Other Operating Costs 0 040 40 12877,983 75,55071,984 80,132 71,924CapitalCapital 0 000000000 Total Expenses 128,496$ 126,105$ 122,653$ 130,801$ 114,160$ FY 2011 BudgetFY 2011 Adopted BudgetPage 67 of 278
Village ManagerVillage Manager 1 FTExecutive Secretary 1 FTSummary:Change:2 FT General Fund Operating Departments•Human Resources•Finance•Information Technology•Community Development•Library•Parks & Recreation•Public Safety•Public WorksCountry Club Operating Departments•Golf •Food & Beverage•AdministrationFY 2011 Adopted BudgetPage 68 of 278
Village Manager Mission Statement To provide clear direction, support, accountability, achievement, and recognition through an operational framework that guides and empowers Village staff in providing public services to the citizens of North Palm Beach as established by Council policy goals. The Village Manager promotes and fosters a “purpose-driven” working environment that focuses on service to the public through the efforts of a professional staff and improved operating processes. In collaboration with all Village employees, the administration will nurture creativity, responsibility, accountability and thoughtful risk-taking… all focused on the core goal of Serving the Community. Service Levels Narrative The function of the Village Manager is to serve as the Chief Executive Officer of the Village. The Village Manager is responsible to the Village Council for: • Developing organizational goals that serve the Community, • Strengthening and guiding the Village organization to meet public needs and provide services, • Preparing agenda materials that foster choices, challenges and opportunities, and solutions from which the Village Council can develop policy decisions and make public service choices, and • Ensuring that the management of Village services and programs occurs in an efficient and effective manner. A fundamental responsibility of the Village Manager is to implement policies approved by the Council and to help develop a shared vision for the organization allowing this to occur. To that end, the Village Manager will continue to work with the Village Council in developing and communicating our Village’s “resident service” vision. By focusing on the needs of the citizens, the Village Manager encourages program and service improvements that allow the Village to keep pace with the ever-changing needs of our community. Accomplishments for Fiscal Year 2009/10: 1. The Village’s General Fund budget has been reduced by $1,635,010.00 or 8.3% over the past 3 years. ($19,691,948.00 in FY 2007/08 to $18,056,938.00 adopted in FY 2009/10). 2. Village’s ad-valorem taxes have been reduced by 8.3% or $997,873.00 since FY 2006/07 ($11,965,998.00 in FY 2006/07 to $10,968,125.00 adopted in FY 2009/10). 3. The Village’s Full-Time Workforce has been reduced by 37 positions (through outsourcing and redeployment strategies) with absolutely no negative impact upon municipal provided services. 4. The Village paid-off its last remaining General Fund debt obligation and is now debt-free. FY 2011 Adopted BudgetPage 69 of 278
5. The Village has brought into the General Fund over $3.03 million in Local, State and Federal Grants over the past 4 years for such projects as: New Tennis Facility at the NPBCC Restoration of Lakeside Park NPBCC swimming pool deck and fencing and Renovation of Anchorage Park 6. Also during this past fiscal year the Village completed renovations to the Community Center, the Activities Building at Osborne Park, and the North Palm Beach Library. 7. The Village’s Public Safety Department, Police Division recently received National Accreditation through C.A.L.E.A. 8. The Village’s Finance Department was the recipient of the Government Finance Officers Association – Certificate of Achievement Award for its Certified Annual Financial Report [with NO written comments] and the Distinguished Budget Award for its Budget Document [this award hasn’t been received since 1995]. 9. The Village’s North Palm Beach Country Club has realized a “profit” for two (2) straight years during what some believe to be the worst economic times in recent history! New Initiatives The Country Club will bring about new management challenges for this upcoming fiscal year. As a direct result of the struggling economy, the Club has experienced a significant and steady decline in memberships. This was only exacerbated by the material default of two (2) independent restaurant vendors which necessitated the Village stepping in and assuming responsibility for food and beverage service at the Club. This new venture, if successful, could offset significantly those revenue losses realized in the Enterprise Fund budget. Improving and strengthening customer service while fostering local neighborhood relationships continues to be a primary focus in the FY 2010/11 budget. The Village continues to evaluate and re-focus on-going services toward essential / high-value service areas that “we do best.” This allows contractual opportunities that improve resident service quality while restraining or reducing Village costs. As part of this effort to reevaluate and re-focus, the Administration, under the guidance of the Village Manger, 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. The Village Manager’s Office will continue to operate in an effective, efficient and professionally responsible fashion following the goal-setting support and policy direction of the Village Council. During the FY 2010/11 year, the Village Manager’s Office will also remain committed to lowering personnel, capital, and operational costs wherever possible while continuing to make the Village of North Palm Beach the “best place to live under the sun.” FY 2011 Adopted BudgetPage 70 of 278
Goals and Objectives In addition to the “New Initiatives,” in the coming year, the Village Manager’s Office plans to achieve the following goals and objectives: 1. Provide leadership and oversight of Village wide governance, functions, services and projects a. Direct services to be delivered as set forth in the strategic plan, the budget and Council priorities b. Provide Council with a recommended budget that falls within the strategic plan and village-wide goals at the lowest attainable millage rate. 2. Implement and maintain a comprehensive strategic plan a. Integrate the Village strategic plan with annual budgeting through a unified process 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 Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Attended Council meetings, Workshops and Special meetings 22 regular meetings 23 Workshops 11 special 22 regular 20 Workshops 6 special 22 regular 22 Workshops 9 special Staffing levels: Full-time Part-time 148 93 147 116 146 133 Adopted Millage Rate 6.69 6.9 6.9723 Village Newsletter circulation 110,862 104,710 105,600 FY 2011 Adopted BudgetPage 71 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetVillage ManagerOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 218,280$ 207,093$ 197,776$ 200,663$ 234,936$ Overtime Pay - - - - - Part-time Pay - 218,280 - - - - Benefits: Pension 34,167 31,454 29,566 30,839 66,378 Health Insurance 24,822 24,009 19,743 19,477 24,911 FICA/Medicare 16,691 15,835 11,978 12,050 13,939 Worker's Compensation 611 766 1,224 1,152 1,116 Other 1,834 78,125 1,826 1,832 2,060 2,933 296,405$ 280,983$ 262,118$ 266,240$ 344,213$ OperatingAdvertising 0 00 1,888 0Books, Publications & Subscriptions150 1500 0 239Conferences & Seminars740 7400 15 686Contractual Services300 300484 426 0Materials & Supplies 2,500 2,500965 3,861 1,896Memberships & Dues1,000 1,000620 720 372Printing & Binding500 500228 241 251Professional Services250 250557 487 500Travel & Training00000Utilities 5,526 7,5846,711 7,434 6,334Other Operating Costs 900 7001,290 1,027 1,55711,866 13,72410,856 16,099 11,836CapitalCapital 0 000000000 Total Expenses 308,271$ 294,707$ 272,974$ 282,339$ 356,049$ FY 2011 BudgetFY 2011 Adopted BudgetPage 72 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetFinanceOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 305,223$ 292,654$ 276,700$ 261,158$ 245,427$ Overtime Pay 9,600 9,600 7,895 5,573 6,492 Part-time Pay 15,917 330,740 15,533 14,442 7,159 6,235 Benefits: Pension 64,625 72,059 71,189 46,862 53,387 Health Insurance 48,257 47,477 40,905 38,169 28,758 FICA/Medicare 25,281 24,290 21,129 19,750 18,675 Worker's Compensation 926 1,175 1,824 4,116 1,752 Other 2,340 141,429 2,266 2,173 2,418 2,754 472,169$ 465,054$ 436,257$ 385,206$ 363,479$ OperatingBooks, Publications & Subscriptions300 300222 169 0Conferences & Seminars700 700772 855 110Contractual Services 30,000 30,00029,525 19,085 28,211Materials & Supplies 10,000 10,0006,786 10,182 9,413Membership & Dues370 370440 420 345Postage 100 100199 280 267Printing & Binding 4,000 4,0002,356 2,198 5,924Professional Services 3,500 3,500355 0 136Travel & Training1,100 1,1001,456 1,561 1,265Utilities 3,958 5,6285,094 4,843 3,984Other Operating Costs 700 700614 871 1,83254,728 56,39847,819 40,464 51,488CapitalCapital 0 00 0 1,492000 0 1,492 Total Expenses 526,897$ 521,452$ 484,076$ 425,670$ 416,460$ FY 2011 BudgetFY 2011 Adopted BudgetPage 84 of 278
Village of North Palm BeachFive Year Position SummaryFinance Department012345678910Full Time77555Part Time011112007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 85 of 278
Information TechnologyDirector of Information Technology 1 FTSummary:Change:FT = 2PT = 1Network Support Specialist 1 FTTechnical Support Specialist 1 PTFY 2011 Adopted BudgetPage 86 of 278
Information Technology Mission Statement Information Technology is committed to providing the Village staff with adequate technology to better perform their daily job functions and to provide effective and timely support as needed. Service Levels Narrative The Information Technology (IT) Department provides Village staff with all information technology related assistance. The department’s responsibilities include daily data back-ups; recovery, installation, and support of all desktop-related systems; network support and troubleshooting; voice and data cabling; wireless video support; troubleshooting of Country Club point-of-sale (POS) systems; web programming and design; graphic arts and design; database administration; PBX and VOIP phone system support; and support of all Public Safety Mobile Data solutions. The IT Department also provides Village residents with online services such as online tee-times and reservations for Golf and Activity registrations with the Parks and Recreation Department. The IT Department is continuing its efforts to provide additional online services to the residents such as Nixle, “Virtual Dave,” and online surveys and other feedback forums. The IT Department also provides guidance to department heads on all technology-related purchases. In addition to the duties already mentioned, the IT Department is also responsible for the following functions: • Support of Department of Public Safety’s radio dispatch network; • Installation and troubleshooting of wireless video surveillance systems; • Ordering and implementation of new software and hardware related items; • Emergency dispatch data consoles and infrastructure; • Employee training on Village applications; • Computer Aided Dispatch System; • Installation and troubleshooting of Village servers; and • Fiber optic and voice cabling. Currently the IT Department is staffed with one (1) Director of Information Technology, one (1) Network Support Specialist, and one (1) part-time Technical Support Specialist. The IT Director oversees and supervises all areas of the IT Department. The IT Director also enforces all computer-related policies to protect the Village infrastructure and is in charge of implementation and design of new technologies. The IT Director is also responsible for coordinating and planning special IT-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. Current Year Accomplishments and New Initiatives During Fiscal Year 2009/10, in addition to meeting all of its performance measures, the IT Department accomplished a significant amount of special projects including: • Installation of data, voice, and video cabling in the new Village Tennis facility; FY 2011 Adopted BudgetPage 87 of 278
• Migration of Village voice and data services from AT&T to Nuvox with a cost savings of 40%; • Design and implementation of the new Country Club website; • Installation of new surveillance system in the Public Safety facility; • Frequency re-banning on all Public Safety dispatch radio equipment to meet new County requirements; • Implementation of content filter management on public access computers at North Palm Beach Library; • Upgrade of Rectrac recreation software to latest release for added features and security; • Upgrade of Golftrac POS software to latest release for added features and security; • Redesign of Golftrac database and POS menus for more accurate reporting and a more user-friendly interface; • Design and implementation of a new Business Directory on the Village Website to promote local businesses; • Design and creation of “Virtual Dave” to inform members and golf patrons of important events and happenings at the Village Country Club; • Installation of four (4) additional terminals in the Library computer lab to meet the demand of increased usage; • Installation of four (4) additional surveillance cameras at the Village Community Center to deter crime; • Installation of data and voice cabling for the new offices at Anchorage Park; • Upgrade of the Village phone system from PBX to an IP based system to allow for future upgrades as needed; • Installation of four (4) surveillance cameras and a DVR recording unit in the newly renovated Village Council Chambers; • Installation of three (3) flat panel TV’s, twenty (20) ceiling mounted speakers, and ten (10) outdoor speakers and cabling for the new Country Club restaurant; and • Installation and design of a new POS system in the new Country Club restaurant. Goals and Objectives In the coming year, the Information Technology Department plans to achieve the following goals and objectives: Council Goal: Maintain a High Quality of Life in the Village Department Goal: Continue to enhance online services to Village residents. Objectives: a. Provide online polls and surveys to obtain feedback from Village residents. b. Use in-house email databases in inform residents of Village events and activities. c. Promote the use of Municipal oriented applications (free) such as Nixle. Council Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Department Goal: Reduce the support costs of Village communications and technology by utilizing more efficient systems. Objectives: a. Decrease Village network infrastructure costs. b. Reduce downtime of department related systems. c. Schedule training with HR to train employees on more efficient methods to utilize electronic based systems. FY 2011 Adopted BudgetPage 88 of 278
Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Reduce the number of virus attacks on Village network 3 1 2 Implement a maintenance schedule for Village computers to reduce the amount of hardware related work orders As needed Create monthly schedule to test hardware functionality for each department Continue with monthly maintenance schedule. Increase the percentage of work orders completed in 24 hours 8-10 15-20 15-25 Increase memberships for Municipal applications such as Nixle by 25% 32 100 150 Increase number of yearly online polls and surveys 2 5 or more 5 or more Obtain more email information from Village residents and increase current database by 10% 200 250 350 FY 2011 Adopted BudgetPage 89 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetInformation TechnologyOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 173,448$ 171,266$ 164,339$ 152,036$ 137,929$ Overtime Pay - - - - - Part-time Pay 28,660 202,108 18,398 18,326 - - Benefits: Pension 31,203 33,093 32,277 32,052 33,316 Health Insurance 17,267 17,070 14,653 14,868 12,921 FICA/Medicare 15,452 14,500 13,566 11,264 10,089 Worker's Compensation 566 702 1,128 876 828 Other 1,211 65,699 1,198 1,152 1,263 1,478 267,807$ 256,227$ 245,440$ 212,359$ 196,561$ OperatingConferences & Seminars00000Contractual Services 4,000 2,0001,396 5,336 180Materials & Supplies 5,500 3,0003,315 2,337 3,789Membership & Dues00000Professional Services 6,900 7,900170 0 0Repairs & Maintenance 3,000 3,0002,445 2,195 374Travel & Training000 466 1,051Utilities 1,425 22,20019,972 19,203 18,321Other Operating Costs 0 045 0 1620,825 38,10027,343 29,538 23,731CapitalComputer Hardware & Software 9,707 5,8009,520 43,975 16,4489,707 5,8009,520 43,975 16,448 Total Expenses 298,339$ 300,127$ 282,303$ 285,872$ 236,740$ FY 2011 BudgetFY 2011 Adopted BudgetPage 90 of 278
Information Technology Capital Outlay $9,707 Data Backup Device $9,707 Currently the Village data is being backed up on a nightly basis to antiquated tape devices which can hold approximately 80 GB of data on a single tape. Our current system has a capacity of 8 tapes which provides for 640 GB of data. Due to the change in records retention requirements, the Village’s nightly backup has increased to over 550 GB of data, due to the large file size a nightly backup is now taking over 30 hours to complete, because of this large file size we are not allotted enough time to conduct a nightly backup as needed. A new data backup device which no longer utilizes tapes but solid state hard drives allows for data compression, redundancy and reduced backup times. FY 2011 Adopted BudgetPage 91 of 278
Village of North Palm BeachFive Year Position SummaryInformation Technology012345678910Full Time00222Part Time001112007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 92 of 278
Village Attorney Mission Statement To provide sound, effective, and timely legal advice and representation to the Village Council and Village Administration. Service Levels Narrative The Village Attorney Office is contracted to the following outside law firms: • The firm 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. During Fiscal Year 2009/10, the Village transitioned from a Code Enforcement Board to a Special Magistrate in the enforcement of 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. The Special Magistrate is paid from the existing budget for Village Attorney-related services (in lieu of the Attorney serving as legal counsel to the Code Enforcement Board). FY 2011 Adopted BudgetPage 93 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetVillage AttorneyOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07OperatingLegal Services-Village Attorney 120,000 120,00095,391 88,874 102,147Legal Services-Special 20,000 20,00019,875 29,777 32,063Legal Services-Labor 30,000 30,00018,817 3,995 17,715170,000 170,000134,083 122,646 151,924 Total Expenses 170,000$ 170,000$ 134,083$ 122,646$ 151,924$ FY 2011 BudgetFY 2011 Adopted BudgetPage 94 of 278
Village ClerkVillage Clerk 1 FTSummary:ChangeFT = 3PT = 0Deputy Village Clerk 1 FTAdministrative Assistant 1 FTFY 2011 Adopted BudgetPage 95 of 278
Village Clerk Mission Statement To serve the Village Council and residents of North Palm Beach by recording and preserving all proceedings of the Village Council. Service Levels Narrative The Office of the Village Clerk is responsible for: • Preparing and distributing Village Council meeting agendas, minutes, and proclamations; • Publishing Village Council agendas, agenda backup materials, and meeting minutes on the Village website; • Ensuring legal advertisement and codification of ordinances; • Executing and distributing ordinances, resolutions, agreements, and contracts; • Ensuring public notice of Village Council meetings, advisory board meetings, and collective bargaining sessions; • Administering Village elections; • Managing Council correspondence; • Providing administrative support to the Code Enforcement Special Magistrate, including preparing, distributing, filing, and recording of hearing notices, minutes, orders, liens, and lien releases; • Responding to public records requests, and ensuring records retention and disposition; • Providing notary public services to the administration and the public; • Preparing and distributing informational packets to new Village residents; • Providing notice of advisory board vacancies, appointments, and term expirations. • Providing online access to advisory board minutes, election and voter information, announcements and meeting notices, and the Code of Ordinances. The Village Clerk is the primary liaison between the community, our adopted military unit, ASA (America Supporting Americans), and our volunteers. The Support Our Troops program is comprised of four (4) volunteer program leaders and over 100 community volunteers. Through the dedicated efforts of these volunteers, the Support Our Troops program collected over $9,000 and shipped 4,968 lbs. of donated goods in the last 16 months alone. Donations of funds, goods, and services by generous area residents and businesses make this program successful and self-supporting. Current Year Accomplishments and New Initiatives During FY 2009/10, the Clerk’s office completed the following new initiatives and implemented procedures to provide enhanced services at a reduced cost to the Council, administration, and residents including: • Developing additional website content including creating a Public Hearings webpage to provide additional public notice of proposed code or land use changes • Using Nixle email system to distribute Council meeting minutes, agendas and backup materials, and advertise openings on Village Boards FY 2011 Adopted BudgetPage 96 of 278
• Increasing digital archiving of records, thereby assisting departmental research and allowing electronic distribution of records to the public at no charge • Certification of Deputy Village Clerk • Participating in PBC League of Cities Ad Hoc Committee on Municipal Elections • Preparing submittal to Florida League of Cities Municipal Achievement Awards Program for City Spirit Award Goals and Objectives In the coming year, the Village Clerk’s Department plans to achieve the following goals and objectives: Council Goal: Enhance the spirit and participation of our community Department Goal: Encourage resident participation in Village Boards and programs. Objectives: a. Increase the promotion of volunteer opportunities through the Village newsletter, website, and Nixle email notifications b. Create new promotional materials about Village Board openings and volunteer opportunities c. Expand poll worker recruitment efforts Council Goal: Maintain a high quality of life in the Village Department Goal: Improve communication and response to the public and encourage suggestions from the public. Objectives: a. Develop a webpage and online form for public record requests b. Expand electronic distribution of agendas, minutes, and notices to the public through Nixle email notifications c. Develop a webpage and online form for suggestions from the public; make suggestion cards available at public meetings Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Number of newsletter articles, postings, and direct mail notifications regarding volunteer opportunities 30 35 40 Number of email notifications directly and through Nixle regarding volunteer opportunities N/A 8 15 Number of applications received for Village Boards 22 20 25 Number of new poll workers recruited no municipal election 12 8 Percentage of public record requests responded to within five (5) business days80/106 75.47% 97/125 77.60% 120/150 80% Number of email notifications directly & through Nixle regarding agendas, minutes, notices N/A 35 45 Number of suggestion cards received from public N/A 10 30 FY 2011 Adopted BudgetPage 97 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetVillage ClerkOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 177,475$ 168,167$ 161,979$ 151,190$ 140,425$ Overtime Pay - - - - - Part-time Pay - 177,475 - - - - Benefits: Pension 35,715 38,802 39,812 39,855 36,412 Health Insurance 22,624 22,362 19,297 19,598 17,427 FICA/Medicare 13,566 12,854 11,442 10,720 9,993 Worker's Compensation 497 622 972 900 864 Other 1,365 73,767 1,316 1,270 1,429 1,604 251,242$ 244,123$ 234,773$ 223,691$ 206,726$ OperatingBooks, Publications & Subscriptions0 100154 103 204Conferences & Seminars200 200185 185 600Contractual Services 2,300 2,3001,779 1,592 981Election Expense 17,000 18,000965 10,305 7,947Materials & Supplies 4,000 4,0003,995 5,786 4,179Memberships & Dues405 500490 488 371Special Events800 0000Printing & Binding500 500330 772 1,474Support Our Troops 0 06,923 13,296 13,557Travel & Training975 1,0001,545 1,009 1,021Utilities 2,115 2,8432,492 2,668 1,803Other Operating Costs 800 7001,024 978 1,31229,095 30,14319,882 37,182 33,449CapitalCapital 0 000000000 Total Expenses 280,337$ 274,266$ 254,655$ 260,873$ 240,175$ FY 2011 BudgetFY 2011 Adopted BudgetPage 98 of 278
Village of North Palm BeachFive Year Position SummaryVillage Clerk012345678910Full Time33333Part Time000002007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 99 of 278
General Services-Village Hall Mission Statement This Division of the General Fund is for the expressed 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 Hall Copier and Postage Machine Rental • Village Hall Utilities (Telephone, Electric, Water & Sewer) • General Supplies for Village Hall FY 2011 Adopted BudgetPage 100 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetGeneral Services-Village HallOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07OperatingHistorian 1,000 1,0001,571 137 2,513Materials & Supplies 4,500 4,5003,618 6,271 5,151Newsletter 37,500 37,50034,103 38,329 28,974Postage 35,000 35,00023,627 27,972 33,191Rental 12,100 12,1008,426 9,467 10,323Utilities 33,118 33,80431,491 29,778 29,980Other Operating Costs 0 056 0 2,537123,218 123,904102,892 111,954 112,669 Total Expenses123,218$ 123,904$ 102,892$ 111,954$ 112,669$ FY 2011 BudgetFY 2011 Adopted BudgetPage 101 of 278
PublicSafetyDirector of Public Safety 1 FTAdministrative Coordinator 1 FTLaw Enforcement DivisionCaptains 2 FTEmergency Dispatcher 6 FTRecords Clerk 2 FTPublic Safety Aide 2 FTSchool Crossing Guards 12 PTVolunteer Firefighters 18Fire Rescue Shifts:Fire Lieutenants 3 FTFirefighter/Medics 16 FTFirefighter/EMTs 2 FTCriminal Investigations:Sergeant 1 FTPolice Officer (Detective) 3 FTPolice Officer (Crime Scene) 1 FT Summary:Change:FT = 67PT = 12Volunteers = 23 Patrol Division:Sergeants 4 FTPolice Officer 16 FTReserve/Volunteers 5Fire Inspector 1 FTSpecial OperationsSergeant 1 FTPolice Officer (K-9) 1 FTPolice Officer (Marine Unit) 1 FTFire Rescue DivisionFire Chief 1 FT Admin/Training Lieutenant 1 FTClerical Specialist 1 FTFY 2011 Adopted BudgetPage 102 of 278
Public Safety-Law Enforcement Division Mission Statement To provide the highest quality of public safety services by maintaining respect for individual rights and human dignity and by empowering our members and the community to work in partnership with the goal of improving the quality of life within the Village of North Palm Beach. Service Levels Narrative The Village has been providing Public Safety services to its residents since 1956. Public Safety services include law enforcement, fire and emergency medical services. The Law Enforcement Division consists of thirty-one (31) sworn law enforcement officers, eight (8) communications personnel (two of which serve as Records Clerks), two (2) public safety aides, and two (2) full-time clerical personnel. Our Road Patrol and Communications personnel work twelve-hour shifts schedule, with a minimum staffing requirement to provide better law enforcement coverage. New Initiatives Department staff is continually encouraged to think outside of the box, utilize their initiative and remain ever diligent in the ongoing quest for better service delivery methods. As a result, the Department continues to identify those areas requiring process refinement and remains open to new methodology, innovative ideas, and other enhancements to existing programs. Many of the Department’s ongoing, successful and newly proposed programs are represented in this summary. Training The Law Enforcement Division continues to work diligently to improve its training programs with the realization that by providing staff with the best training possible their performance will be enhanced and the delivery of services will be improved. The Training Section is exploring new initiatives for officer development and the Division now hosts regional classes to provide them the tools to be successful. Officers receive regular high liability training, along with various other classes to develop their abilities. Traffic Safety The Law Enforcement Division continues to closely monitor its response to traffic crashes within the Village. Because citizen safety is paramount, the Division is always looking for ways to decrease traffic crashes. An analysis of accident data identifies causation, frequency, location, and time of day allowing the Division to focus its education and enforcement efforts. In addition, the Division deploys traffic monitoring devices to pinpoint and verify traffic complaint issues. This proactive approach enables the Division to maximize the use of our resources and to have the greatest impact on the identified problem areas. Traffic Crashes: • 2008 total is 306 • 2009 total is 321 The Law Enforcement Division experienced a slight increase in the number of crashes (15 additional) over the previous year. An unanticipated road construction project has adversely affected our goal to further reduce such occurrences. FY 2011 Adopted BudgetPage 103 of 278
Enforcement Initiatives: 2008 5,523 citations, 195 warnings 2009 6,310 citations, 704 warnings Crime Scene The Division’s fully functional crime scene component, which began with the conversion of a retired EMS vehicle and the assignment of a trained investigator, continues to develop. The Crime Scene van has the needed equipment to process almost any scene and to collect evidence that may assist in the apprehension of a suspect. The vehicle is also outfitted to serve as a mobile command post if the need arises. Technology The Division continues to research methods for staff to work “smarter” not necessarily “harder.” The Village Information Technology Department worked with crime prevention officers to deploy surveillance technology at key locations to assist the Division with crime prevention and detection. Each police vehicle is now equipped with its own laptop for report writing and easy access to crime and records information. National Accreditation On July 26, 2008 the Commission on Accreditation for Law Enforcement Agencies (CALEA) conferred on the Village of North Palm Beach Department of Public Safety national accreditation status. Staff, led by the Accreditation Manager, completed a tremendous amount of work to obtain this honor. The department put into place numerous policy changes to ensure that it is following “best practices” and complying with national standards. The department is diligently preparing for our first re-accreditation process which will commence in April of 2011. Communications The Division has completed an upgrade project in cooperation with the Village’s Information Technology Department to update and further enhance our own security monitoring ability. Additional security cameras have been deployed in several Village property locations as part of this project. Organization The Director of Public Safety is responsible for the overall operation and performance of all Police and Fire Division personnel. The Director communicates on a regular basis with the Village Manager, Village Department Directors and Village Council on all public safety related matters. The Administrative Coordinator is responsible for all secretarial duties required by the Director. The Coordinator also performs duties related to payroll, purchasing, and Criminal Justice Standards and Training Commission requirements. In 2009 the Department completed a reorganization which resulted in two (2) divisions within the Police Department: an Operations Division and an Operations Support Division. Each sub-division is commanded by a Police Captain (reclassified Police Lieutenants) who is responsible for overseeing Patrol, Criminal Investigations, Specialized Units, Professional Standards, Communications, Records, and other administrative duties. The main purpose behind this reorganization is to streamline our internal communications and processes thereby improving our responsiveness and overall customer service. The Department added one (1) full-time Public Safety Aide position that is assigned primarily to the Village parks and marina to assist with patrols, safety concerns, and enforcement of civil ordinances (e.g. dogs on leashes at Anchorage Park, etc.). The Department is also added one (1) part-time School Crossing FY 2011 Adopted BudgetPage 104 of 278
Guard position to serve as a substitute position to cover absences and illnesses of other regularly scheduled guards. The Department reclassified the sole position of Emergency Dispatcher II to Emergency Dispatcher I (also re-titled Emergency Dispatcher). This reclassification recognized that the position is no different than the other dispatcher positions it merely corrected the improper classification advanced by HRMP in 2003. Uniform Patrol The Patrol Division consists of four (4) teams assigned to work two (2) shifts with a minimum of four (4) public safety officers assigned to each team. The minimum staffing level is three (3) public safety officers and one (1) sergeant per shift for each day to provide the necessary coverage per 24-hour day. Criminal Investigations Criminal Investigations section consists of one (1) sergeant, three (3) detectives, and one (1) Evidence/Crime Scene Technician, who are primarily assigned to investigate and process evidence of both crimes against property and persons and to analyze criminal activity to allow the Department to maximize the use of personnel to prevent and deter criminal activity. Marine Patrol Unit The Village of North Palm Beach is most fortunate in the amount of waterways within its jurisdiction. Since the Village borders Lake Worth, the Intracoastal Waterway, and other inland waters, a Marine Unit is deployed to provide for the safety of the boating public and to investigate any marine related issues. Community Policing - Crime Prevention The Division’s specially trained Public Safety Sergeant is a certified crime prevention practitioner; she is responsible for coordination of our community programs, residential and business security surveys, and acts as primary advisor to our Police Explorers. Community Programs: Explorer Program The explorer program is for individuals between the ages of 14 to 18. The participants are introduced to the many facets of law enforcement and emergency services. The Explorers work hand-in-hand with the Public Safety Officers and assist them in community policing philosophy. The program is directed toward people who have an interest in the field of law enforcement. Each Explorer must meet certain requirements before being accepted into the program. The program currently has ten (10) participants. Police Reserve Program The reserve program is for adult individuals who have an interest in serving their community as part of the Law Enforcement Division of the Public Safety Department. Upon successful completion of applicant processing, candidates must attend an Academy and pass a state exam to become certified as Auxiliary Officers. They assist full-time officers in every aspect of their jobs and provide assistance during special events. The program currently has two (2) Reserve Officers. Security Surveys/Home and Business The Department’s specially trained Community Policing/Crime Prevention staff offer free residential and business security surveys to reduce the chances of a break-in at a residence or business. The officer provides tips about door locks, alarm systems, lighting, landscaping, and other areas that may help prevent the property owner from becoming a victim. The Department completed twenty-eight (28) security surveys in 2009. FY 2011 Adopted BudgetPage 105 of 278
Trespass Program This program allows business owners to sign an affidavit giving consent for public safety officers to act as an agent, thereby giving them the authority to request people to vacate the premises. After the affidavit is signed, the owner installs, (at their own expense) specifically worded “No Trespass” signs in visible locations. Public Safety Officers must advise persons found on the premises that failure to leave the area may result in arrest. Currently there are thirty-six (36) properties involved in this program. Combat Auto Theft (C.A.T.) Program The C.A.T. program is used to fight back against auto theft. Upon registration (including proof of vehicle ownership and driver’s license) the vehicle owner signs a consent form authorizing Public Safety Officers to conduct a traffic stop on their vehicle if the vehicle is 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 Public Safety Officers of participation in the program. Currently there are 375 participants enrolled in the CAT program. Operation Chill Officers reward children wearing bicycle helmets by giving them a coupon for a free Slurpee. The Division distributed 300 coupons in 2009. Alert Program Crime and information bulletins are distributed to residents and business owners to notify them of current crime trends and prevention strategies. The philosophy is to create an atmosphere of awareness that reduces the chances of residents and business owners becoming victims of crime. This prevention strategy is accomplished by a park, walk, and talk technique and by distributing flyers, faxes, and e-mail. The Division distributed 3,800 flyers in 2009. Cell Phones to seniors Cell phones are collected and then given out to senior citizens throughout the area for emergency use. The Division distributed 52 phones in 2009. Crime Opportunity Cards A card is issued to a citizen/vehicle/residence if a law enforcement officer observes the opportunity for a potential crime to occur (i.e. valuables left in plain view, doors unlocked, etc). This is done in an effort to eliminate the criminal’s opportunity to commit crime and prevent the citizen from becoming a victim. Gun Lock Program Free gun locks are given to residents to keep their homes safe through secured firearms. The Division distributed 325 gun locks in 2009. Crime Prevention Meetings Officers conduct crime prevention meetings throughout the community to learn and discuss what problems may be occurring and ways to help one another combat crime. This is an open dialogue between all parties involved, finding solutions to issues. This program also helps to organize neighborhoods into Crime Watch groups. The Division conducted 129 meetings in 2009. Neighborhood Watch Meetings Preventing crime in the community is a shared responsibility between the police and residents. Neighborhood Watch has been entrusted with the responsibility of empowering Village residents to keep their neighborhoods safe. Safe neighborhoods and crime prevention education of Village residents is the Division’s challenge and goal. The program encourages Village citizens to become actively involved with the department through practicing FY 2011 Adopted BudgetPage 106 of 278
crime prevention techniques and reporting crime or suspicious activity. The Division attended 56 meetings throughout 2009. Operation Safe Kids This program is designed to provide education and awareness to children about preventable and dangerous situations. This assembly style presentation teaches children how to identify potential dangers and to protect themselves from abuse, abduction, and exploitation through a series of interactive scenarios. The presentation empowers children with the 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. Safety Awareness Training Seminars The concept behind Safety Awareness training is to empower individuals and to encourage them to work as a team with police officers. Participants are taught how crime prevention relates to them and how to anticipate and recognize their crime-risk potential. Citizens are educated and provided information on a variety of topics including personal safety, child safety, internet safety, gun safety, identity theft, and how to protect their home and vehicle from burglary. The Division conducted 40 seminars in 2009. We’re Watching Program This program encourages business owners and employees to “Watch Out” for their business to prevent criminal activity. Workers On Watch (WOW) This program encourages the many employees of the Village to remain vigilant and immediately report any suspicious activity to the police. This program is a cooperative effort between the Department and the other entities within the Village to help prevent crime and assist with quality of life issues. Child Identification Program This program is designed to promote the safety of children by 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 2009. D.A.R.E. Program Drug Abuse Resistance Education (D.A.R.E.) is offered in community schools by specially trained officers. Adopt-A-Family Program The North Palm Beach Public Safety Department identified local needy families that were referred by local schools and churches to our program. Our goal was to provide these families with food, clothing, gifts and basic household items during the holiday season. We also facilitated contact between these families and charitable organizations that are able to provide sustained support. This project assisted five (5) families and 21 children in 2009. Current Year Accomplishments and New Initiatives During Fiscal Year 2009/10, the Law Enforcement Division achieved the following new initiatives and goals for improvement: • Department Reorganization and process refinement; • Bicycle Patrol units trained, and deployed; • Traffic Crash Review Board developed and implemented; • Equipment upgrades (Weapons and Vehicles); and • Annual Report 2009. FY 2011 Adopted BudgetPage 107 of 278
Goals & Objectives results: • Reduced Victim Assisted Crime; • Secured grant funds for Juvenile First Offender Program; • Increased attendance at community meetings; • Established Joint Partnerships with Village staff; • Part I crime clearance rate increased to 34%; and • Increased Traffic Enforcement and Education. Goals and Objectives In the coming year, the Law Enforcement Division plans to achieve the following goals and objectives: Council Goal: Maintain a High Quality of Life in the Village Department Goal: Provide for a safe and secure community. Objectives: a. Maintain ratio of UCR Part I crimes reported at current clearance rate (currently exceeds State & PBC average) b. Enhance traffic safety for Village residents through education and enforcement efforts to reduce crashes c. Increase participation with community groups through meetings and events Council Goal: Improve the Overall appearance of the Village Department Goal: Partner with Community Development and Code Compliance to assist with education and enforcement efforts toward nuisance abatement. Objectives: a. Educate the public on code requirements with emphasis on quality of life issues b. Increase Code Compliance on Quality of Life issues Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Increase flyer distribution & community campaigns 3,800 4,000 5,000 Number of code citations issued 0 16 60 Ratio of UCR Part I crime & clearance 34% 34% 34% Increase number of citations & warnings issued for traffic stops by 10% 7,014 8,000 8,800 Reduce traffic crash reports by 10% 321 320 288 Increase Number of HOA, Crime Watch, and Community Meetings 185 200 210 Increase Number of Community events attended 25 30 34 FY 2011 Adopted BudgetPage 108 of 278
Public Safety-Fire Rescue Division Mission Statement To provide a superior level of service in the areas of fire suppression, fire prevention and emergency medical services that ensures the health, safety and welfare of all residents and guests of the Village. Service Levels Narrative The Fire Rescue Division consists of the Fire Chief, four (4) Fire Rescue Lieutenants (one assigned to administrative duties), one (1) Fire Inspector, sixteen (16) Firefighter/Paramedics, two (2) Firefighter/EMTs, and eighteen (18) volunteers. The Fire Chief is responsible for all administrative duties including budget preparation and is called on to function as incident commanders at major incidents. The Fire Rescue Lieutenant assigned to administrative duty serves as training officer, a liaison to other fire and EMS organizations, and assists the Fire Chief with administrative functions. The Fire Inspector is responsible for all annual existing business inspections as well as inspecting new construction for compliance with Federal, State and Local fire codes. The remaining three (3) Fire Rescue Lieutenants, Firefighter/Paramedics and Firefighter/EMTs are divided into three (3) seven-member shifts. Each shift works a 24-hour on-duty/48-hour off-duty schedule with each member having an additional scheduled day off every three (3) weeks; this averages to a 48-hour work week. Mandatory minimum daily staffing is five (5) people, with two (2) on an ambulance and three (3) on a fire engine. All North Palm Beach volunteers are required to be Firefighter II and EMT certified. Of the current volunteers, five (5) are also paramedics. They are also required to ride a minimum of twenty-four (24) hours per month with the career personnel. Volunteers can be assigned any duty for which they are certified, and supplement, but can never replace career personnel. Current Year Accomplishments and New Initiatives During Fiscal Year 2009/10, the Fire Rescue Division achieved the following new initiatives and goals for improvement: • Placed a new rescue/ambulance in service; • Opened a Field Office in Cove Plaza to support north Village operations during Parker Bridge renovations; • Awarded Assistance to Firefighter’s federal grant for the purchase of protective fire clothing; • Received an excellent rating following a State EMS inspection; • Received the Residential Fire Safety Institute’s Life Safety Award; • Initiated a new EMS report and billing program to improve efficiency and customer service; and • Participated in a number of Village and countywide events including our Annual Safety Fair, Heritage Day, 9/11 Remembrance Ceremony and Veterans’ Day Ceremony. FY 2011 Adopted BudgetPage 109 of 278
Goals and Objectives In the coming year, the Fire Rescue Division plans to achieve the following goals and objectives: Council Goal: Maintain a High Quality of Life in the Village Department Goal: Maintain a response time that meets or exceeds the countrywide 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 Council Goal: Enhance the Spirit and Participation of our Community Department Goal: Encourage and improve both resident and business involvement in Village programs and events. Objectives: a. Increase attendance at annual safety fair b. Increase number of Village businesses represented at the annual safety fair Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Village Businesses involved in the Safety Fair 5 7 8 Media advertising for the Safety Fair 2 4 5 8 minute response time 80% of the time 5.70 5.85 5.60 Personnel Training Hours 3,975 4,443 4,600 FY 2011 Adopted BudgetPage 110 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetPublic Safety (combined)Original 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 4,195,142$ 4,031,503$ 3,890,749$ 3,868,642$ 3,633,872$ Overtime Pay 319,800 310,800 270,198 321,709 351,429 Part-time Pay 51,698 4,566,640 51,695 51,371 43,400 46,587 Benefits: Pension 853,579 771,871 743,507 716,375 532,975 Health Insurance 633,963 617,998 486,928 515,805 467,523 FICA/Medicare 347,495 335,512 307,505 308,037 298,083 Worker's Compensation 141,825 161,055 308,364 251,892 276,420 Other 37,933 2,014,795 38,448 37,056 43,206 47,141 6,581,435$ 6,318,882$ 6,095,678$ 6,069,066$ 5,654,030$ OperatingAdvertising 500 2,000802 3,085 3,678Books, Publications & Subscriptions 1,600 1,8501,391 2,477 2,637Conferences & Seminars 0 1,0501,045 745 1,665Contractual Services 50,787 22,0009,429 7,873 26,400Gas, Oil & Lubricants 122,124 138,59887,793 137,832 93,876Licenses & Fees 2,100 6,2508,557 15,674 8,233Materials & Supplies 80,788 80,59562,405 73,253 116,529Memberships & Dues 1,619 1,7351,375 1,557 1,925Postage 1,800 2,0001,151 1,136 2,090Printing & Binding 1,600 2,4001,792 2,483 4,804Professional Services 17,400 19,00015,254 15,812 17,606Rental 17,550 17,55017,937 18,088 15,056Repairs & Maintenance 60,740 44,24054,349 70,743 55,272Travel & Training 30,560 30,10020,451 33,264 36,413Uniforms 23,000 31,40031,361 35,390 33,545Utilities 138,884 135,608126,568 129,015 136,431Volunteer Firefighter Drill Pay 10,800 16,20011,215 16,975 13,355Other Operating Costs 12,700 1,4008,296 10,161 11,760574,552 553,976461,169 575,563 581,274CapitalAutomotive 73,449 54,000198,900 111,256 159,793Audio, Visual, & Comm. Sys 0 05,992 0 0Capital-Law Enforcement Trust 0 07,392 0Computer Hardware & Software 0 08,850 5,196 38,331Construction & Major Renovation 0 05,840 14,500 0Machinery & Equipment 0 35,00038,207 0 11,47873,449 89,000265,181 130,952 209,602 Total Expenses7,229,436$ 6,961,858$ 6,822,028$ 6,775,581$ 6,444,907$ FY 2011 BudgetFY 2011 Adopted BudgetPage 111 of 278
Public Safety Capital Outlay $73,449 Vehicle Replacement $73,449 Unmarked Police Vehicle Replacement $46,282 Due to the mechanical condition of two of our current undercover vehicles, there is a need for the purchase of two (2) unmarked 2011 Ford Taurus vehicles that are listed on the state bid pricing. Each vehicle would arrive fully equipped with the deluxe unmarked package. The total cost per vehicle is $23,141. Marked Police Vehicle Replacement $27,167 Marked patrol unit # 234 has well over 140,000 miles and is not in good mechanical condition. There is a need to purchase one (1) marked patrol unit which is listed on the state bid pricing. The marked patrol unit would arrive fully equipped and decaled for a cost of $27,167. FY 2011 Adopted BudgetPage 112 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetLaw EnforcementOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 2,618,129$ 2,511,700$ 2,440,956$ 2,352,740$ 2,272,353$ Overtime Pay 188,000 185,000 145,055 197,221 231,994 Part-time Pay 51,698 2,857,827 51,695 51,371 43,400 46,587 Benefits: Pension 531,396 487,820 460,041 445,823 331,015 Health Insurance 382,596 362,787 283,188 308,164 283,285 FICA/Medicare 217,291 210,067 192,739 191,213 188,285 Worker's Compensation 83,680 84,423 138,876 112,860 124,992 Other 26,271 1,241,234 27,102 26,543 30,725 29,541 4,099,061$ 3,920,594$ 3,738,768$ 3,682,145$ 3,508,052$ OperatingAdvertising500 2,000802 3,085 3,678Books, Publications & Subscriptions500 750418 903 1,155Conferences & Seminars0 1,0501,045 745 725Contractual Services 24,187 13,0008,364 7,873 23,120Gas, Oil & Lubricants 99,359 118,62975,442 117,317 80,807Licenses & Fees 500 1,2501,993 10,698 2,116Materials & Supplies 27,600 27,59524,784 30,205 63,022Memberships & Dues800 1,000670 812 1,495Printing & Binding800 1,3001,792 2,399 4,804Rental 7,800 7,8007,150 8,450 6,900Repairs & Maintenance 47,040 30,44040,054 52,725 31,480Travel & Training14,000 14,00010,996 16,967 20,429Uniforms 10,000 13,00013,453 10,707 18,810Utilities 10,000 10,00010,061 20,307 9,718Other Operating Costs 1,000 1,0007,289 7,109 10,146244,086 242,814204,313 290,301 278,404CapitalAutomotive 73,449 54,00014,000 111,256 159,793Audio, Visual, & Comm. Sys 0 0000Capital-Law Enforcement Trust 0 07,392 0Computer Hardware & Software 0 08,850 5,196 35,792Construction & Major Renovation 0 0000Machinery & Equipment 0 00 0 11,47873,44954,00030,242 116,452 207,063 Total Expenses 4,416,596$ 4,217,408$ 3,973,322$ 4,088,898$ 3,993,518$ FY 2011 BudgetFY 2011 Adopted BudgetPage 113 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetFire RescueOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 1,577,013$ 1,519,803$ 1,449,793$ 1,515,902$ 1,361,520$ Overtime Pay 131,800 125,800 125,143 124,489 119,434 Part-time Pay - 1,708,813 - - - - Benefits: Pension 322,183 284,051 283,467 270,552 201,960 Health Insurance 251,367 255,211 203,740 207,641 184,238 FICA/Medicare 130,204 125,445 114,766 116,825 109,798 Worker's Compensation 58,145 76,632 169,488 139,032 151,428 Other 11,662 773,561 11,346 10,514 12,481 17,601 2,482,374$ 2,398,288$ 2,356,910$ 2,386,921$ 2,145,978$ OperatingBooks, Publications & Subscriptions1,100 1,100972 1,574 1,482Conferences & Seminars000 0 940Contractual Services 26,600 9,0001,065 0 3,280Gas, Oil & Lubricants 22,765 19,96912,351 20,515 13,069Licenses & Fees 1,600 5,0006,564 4,976 6,116Materials & Supplies 53,188 53,00037,621 43,048 53,507Memberhsips & Dues819 735705 745 430Printing & Binding 800 1,100084 0Professional Services 17,400 19,00015,254 15,812 17,606Repairs & Maintenance 13,700 13,80014,295 18,018 23,792Travel & Training16,560 16,1009,455 16,297 15,984Uniforms 13,000 18,40017,908 24,684 14,735Utilities 1,500 1,5001,332 5,119 3,057Volunteer Firefighter Drill Pay 10,800 16,20011,215 16,975 13,355Other Operating Costs 0 400692 1,157 1,597179,832 175,304129,430 169,004 168,951CapitalAutomotive 0 0184,900 0 0Audio, Visual, & Comm. Sys 0 0000Computer Hardware & Software 0 00 0 2,539Construction & Major Renovation 0 0000Machinery & Equipment 0 038,207 0 000223,107 0 2,539 Total Expenses 2,662,206$ 2,573,592$ 2,709,447$ 2,555,925$ 2,317,469$ FY 2011 BudgetFY 2011 Adopted BudgetPage 114 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetGeneral Services-Public SafetyOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07OperatingPostage 1,800 2,0001,151 1,136 2,090Rental 9,750 9,75010,787 9,638 8,156Utilities 127,384 124,108115,174 103,589 123,656Other Operating Costs 11,700 0315 1,895 17150,634 135,858127,427 116,257 133,920CapitalAudio, Visual, & Comm. Sys 0 05,992 0 0Computer Hardware & Software 0 000 0Construction & Major Renovation 0 05,840 14,500 0Machinery & Equipment 0 35,00000 00 35,00011,832 14,500 0 Total Expenses 150,634$ 170,858$ 139,259$ 130,757$ 133,920$ FY 2011 BudgetFY 2011 Adopted BudgetPage 115 of 278
Village of North Palm BeachFive Year Position SummaryPublic Safety010203040506070Full Time68 68 67 67 67Part Time13 12 11 12 122007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 116 of 278
Public WorksDirector of Public Works 1 FTFacility and Vehicle DivisionTrades Mechanic III 1 FTTrades Mechanic II 3 FTMechanic 3 FTSanitation DivisionSupervisor 1 FTSanitation Driver/Operator 6 FTSanitation Collector 12 FTStreets & Grounds DivisionSupervisor 1 FTEquipment Operator II 2 FTIrrigation Tech II 1 FTIrrigation Tech I 1 FTGrounds Maintenance Worker 3 FT Summary:Change:FT= 37 PT= 0 Accounting Clerk 1 FT Superintendent of Public Works 1 FT FY 2011 Adopted BudgetPage 117 of 278
Public Works Mission Statement To provide the highest quality of service to our citizens and businesses by maintaining Village facilities, grounds and roadways with the most effective and cost efficient methods and by looking after the needs and safety of the community. Service Level Narrative Public Works is comprised of four divisions: Public Works Administration; Facility & Vehicle Maintenance; Sanitation; and Street/Grounds Maintenance. It is the responsibility of each of these divisions to facilitate maintenance of the Village infrastructure while maintaining a focus on the needs, concerns and safety of the residents. The Public Works Administration is comprised of the Director of Public Works, one (1) full-time Superintendent of Public Works, and one (1) full-time Accounting Clerk. The Director of Public Works oversees and supervises all areas of the Public Works Department, provides professional managerial oversight to the department and assistance to the Village Administration and the public. The Director is responsible for staffing, scheduling, budgetary controls, and maintaining appropriate customer service levels in the department while overseeing the workflow of the staff. The Director also enforces Village and departmental policies and guidelines to ensure adequate safety procedures are followed and that the Public Works staff is operating as efficiently and productively as possible. The Accounting Clerk assists the Director with the day-to-day operations of the department including processing payroll and invoices, correspondence with contractors and consultants, and answering inquiries from the public. The Superintendent of Public Works is responsible for assisting the Director with the oversight the Public Works Department, focusing specifically on the Facility & Vehicle Maintenance Division. This Division is comprised of one (1) Trades Mechanic III, three (3) Trades Mechanic II’s and three (3) Mechanics. The Division’s Trades Mechanics are responsible for the repair, maintenance and overall appearance of Village building and facilities including: Village Hall, Public Safety, the Library, the Community Center, Anchorage Park and Marina, Osborne Park, Lakeside Park, Public Works, the Tennis facility, the Country Club clubhouse, and all Village-owned street lights. The Facility Maintenance staff constructs and assembles furniture, completes minor office remodeling, monitors building operations, performs preventive maintenance and makes repairs to HVAC equipment, electrical, lighting, plumbing, and street lights. Facility staff is also responsible for the appearance (painting and repair) of all Village buildings and assist in the repair of irrigation pump motors. The Facilities Division also provides general maintenance for the Golf Pro Shop, Restaurant/Lounge and the Administrative offices. These labor charges are then submitted to the Country Club Administration for payment to the Village. No tax dollars are utilized for facilities at the North Palm Beach Country Club that fall within the Enterprise Fund. The Division’s Fleet Maintenance staff maintains and repairs vehicles and equipment utilized by the Public Safety, Community Development, Public Works, and Parks & Recreation Departments to ensure that all Village-owned vehicles are maintained at or above levels recommended by manufacturers. The Village fleet/equipment consists of 110 licensed vehicles and FY 2011 Adopted BudgetPage 118 of 278
numerous pieces of off-road and small equipment (chain saws, generators, grinders, pumps, etc.). The Sanitation Division currently consists of one (1) Supervisor, six (6) Sanitation Driver/Operators, and twelve (12) Sanitation 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 expensive level of service when compared to surrounding municipalities. The Street Maintenance Division is comprised of a Supervisor, two (2) Equipment Operator II’s, three (3) Street/Grounds Maintenance Workers, one (1) Irrigation Tech II and one (1) Irrigation Tech I. The Street Maintenance Division is responsible for the maintenance and repair of the infrastructure throughout the Village. Work includes: preparation of streets for the Village’s annual overlay program; patching potholes; repair and replacement of sidewalks; repair or replacement of traffic signs; addressing line of sight issues at all intersections within Village limits, maintenance of the Village storm drainage system; and administration of NPDES permitting and reporting requirements. This Division oversees the work of the landscape contractor who is responsible for all landscape maintenance of Village properties, including the various parks. This Division also installs new vegetation as part of the Village’s revitalization program. Further responsibilities include the replacement of landscape material that is damaged as the result of automobile accidents or vandalism. Major Fleet Maintenance renovation priorities for the proposed budget include: • Consolidating automotive accounts of the other departments into this budget, allowing the Division to better monitor and control the effectiveness of maintenance expenditures and to streamline purchasing procedures. Major Facility Maintenance priorities include: • Continuing to upgrade HVAC systems, replacing older systems to take advantage of newer energy saving models and reducing the impacts of equipment failure; • Developing a street lighting enhancement plan for neighborhood areas without or with limited nighttime lighting. Lighting themes, style, color and materials would enhance safety and improve the Village’s identity; • Continuing the program of purchasing, installing or constructing new signs following Council’s chosen design and color theme at Village facilities; and • Continuing the program for painting, landscaping and lighting facilities to maintain a high quality of appearance. Sanitation continues to be impacted by substantial rises in fuel costs, vehicle maintenance costs, personnel injuries, and the cost of capital equipment. In the coming years, the Administration will be tasked with providing an alternate way of collecting household garbage and waste throughout the Village. This is 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 manufactured; parts are becoming more difficult to find; and these vehicles have been singled out by our insurance provider as a high liability that we can no longer afford. The move to alternate means of collection will all be done with an understanding that the residents still request side door service. This will require the distribution of wheeled containers that remain at the side of the house. On scheduled collection days, the container will be taken to the street, connected to our truck, dumped and then wheeled back up to the side of the house by Sanitation staff. Several of the Village’s current packer trucks have already been retrofitted to accommodate the new wheeled containers. During this coming FY 2011 Adopted BudgetPage 119 of 278
fiscal year the Department will be requesting the replacement of the last single axle rear-loading packer truck. Tandem-axle trucks reduce the number of trips to the landfill and overweight tickets which will improve staff productivity and lower costs. 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 continue to discuss, train and promote safety practices and hold safety programs for staff throughout the year. During the coming year Street Maintenance Division plans to: • Develop a median revitalization plan to provide for visually attractive landscaping while reducing water consumption; • Develop a street median landscaping plan to improve roadway appearance of Lighthouse Drive; • Develop concepts and design ideas for improvement of street identification markers in the Village; and • Continue with the very successful outsourcing of the maintenance of all Village landscape areas inclusive of the parks. The Street Maintenance Division construction and major renovation priorities for this year’s budget include: • Sidewalk replacement–due to the impacts, deterioration and damage of Village sidewalks by tree roots, the Division has budgeted funds for outside repair work as needed. This has proved to be a very cost effective process. The contractor has significantly more resources at his disposal which allow him to affect a much larger area in a shorter amount of time than could ever be accomplished by the Public Works staff. • Drainage repair: 1. Repair pipe joints in system at 301 Lake Circle. 2. Repair outfall pipe in system at 630 356 Golfview Road. 3. Repair pipe joints in system at 400 Lighthouse Drive. 4. Install catch basin in vicinity of Public Works wash rack to reduce the amount of rainwater runoff that is circulated through closed loop system. Current Year Accomplishments and New Initiatives During Fiscal Year 2009/10, the Public Works Department achieved the following new initiatives and goals for improvement: • Completed the overlay of all Village interior roads; • Assumed oversight of Park Maintenance contract; • Assumed oversight of Tennis Courts maintenance; • Completed the renovation/refurbishment of the Community Center; • Refurbishment of the Corsair Road wall; • Outsourcing of Janitorial Services; • Completion of the Village’s canal dredging project; and • General refurbishing of the Country Club restaurant facility for Village operation. Goals and Objectives In addition to the “New Initiatives,” in the coming year, the Public Works Department plans to achieve the following goals and objectives: Council Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Department Goal: Reduction of workers’ compensation cases. Objectives: a. Specific training of staff FY 2011 Adopted BudgetPage 120 of 278
b. Monitoring of employee work areas c. In-depth study of employees habits and tendencies d. Conduct case studies of accidents to initiate preventative measures Department Goal: Reduction of Solid Waste Disposal Fees. Objectives: a. Continued education of residents and staff on keeping items separated for collection, particularly trash and vegetation b. Effective scheduling of personnel and equipment to specific tasks c. Observation of Village activity d. Adhering to collection schedule Department Goal: Reduction of fuel consumption. Objectives: a. Perform regular maintenance of vehicles to ensure performance at the optimum level b. Effective scheduling of projects to team up departments to reduce travel c. Look into alternate fuel source vehicles as economic climate allows Council Goal: Improve the Overall Appearance of the Village Department Goal: Increase lineal footage of sidewalk repairs. Objectives: a. Prepare priority list based on daily observation and reporting by residents and other entities b. Continued education of residents through informative articles in the Village Newsletter to ensure that they understand who and where they need to report safety concerns such as raised areas or incidents that have occurred with themselves or neighbors Department Goal: Improve the appearance of medians and Village grounds. Objectives: a. Replacement of dead or damaged vegetation b. Develop planting scheme c. Work closely with landscape contractor to ensure adherence to contract Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Number of missed garbage complaints 73 85 60 Number of illicit discharges/storm drains 7 4 2 Lineal feet of sidewalk repair 85 600 600 FY 2011 Adopted BudgetPage 121 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetPublic Works (combined)Original 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 1,636,959$ 1,589,474$ 1,551,692$ 1,691,079$ 1,597,379$ Overtime Pay 16,750 16,750 11,783 12,362 12,997 Part-time Pay - 1,653,709 - - - - Benefits: Pension 348,506 387,974 379,608 398,203 408,786 Health Insurance 384,822 396,324 334,403 382,265 345,056 FICA/Medicare 126,369 122,738 110,422 121,187 114,639 Worker's Compensation 125,867 151,273 253,044 279,720 281,268 Other 16,840 1,002,404 43,813 25,981 17,053 20,673 2,656,113$ 2,708,346$ 2,666,932$ 2,901,869$ 2,780,798$ OperatingAdvertising1,400 1,4001,156 1,156 1,430Books, Publications & Subscriptions000 110 0Conferences & Seminars000 0 731Contractual Services 661,200 641,775176,846 132,833 54,827Equipment Rental 2,800 3,800676 466 2,490Gas, Oil & Lubricants 112,530 136,83390,213 128,813 97,988Licenses & Fees600 800179 481 570Materials & Supplies 241,100 245,150201,667 222,333 202,891Memberships & Dues400 500255 300 285NPEDS Permitting 15,000 17,00016,528 19,197 20,345Postage220 200225 106 43Printing & Binding200 400464 181 228Professional Services 4,000 4,0002,591 4,106 7,367Repairs & Maintenance 133,100 123,85058,556 83,761 567,091Solid Waste Disposal 103,000 103,00050,198 77,174 110,210Travel & Training000 0 2,473Uniforms 13,430 16,03011,854 13,219 15,289Utilities 181,719 175,802152,296 119,016 125,743Other Operating Costs 100 4501,922 2,018 6,3951,470,799 1,470,990765,625 805,269 1,216,396CapitalAutomotive 0 00 154,044 149,827Computer Hardware & Software 0 0000Construction & Major Renovation 85,000 403,000555,767 658,575 141,564Machinery & Equipment 0 5,00030,220 0 19,60085,000408,000585,987 812,619 310,991 Total Expenses 4,211,912$ 4,587,336$ 4,018,543$ 4,519,756$ 4,308,185$ FY 2011 BudgetFY 2011 Adopted BudgetPage 122 of 278
Public Works Capital Outlay $85,000 Public Works Property Security Wall $85,000 This project includes the removal of existing chain link fence and a panel wall that is located at the south end of the property. The new wall will be constructed out of the same material that is used for the wall along Corsair Drive at a height of 8 feet. This will shield the property from the neighboring houses and provide a sound buffer to the daily activities of the facility. FY 2011 Adopted BudgetPage 123 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetPublic Works AdministrationOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 228,896$ 218,884$ 209,956$ 154,704$ 173,540$ Overtime Pay - - - - - Part-time Pay - 228,896 - - - - Benefits: Pension 46,028 49,759 50,450 35,684 37,164 Health Insurance 26,807 26,385 22,639 15,109 19,255 FICA/Medicare 17,499 16,734 14,984 11,298 12,621 Worker's Compensation 2,949 3,596 14,988 14,460 16,608 Other 1,646 94,929 1,587 1,529 1,366 1,935 323,825$ 316,945$ 314,546$ 232,622$ 261,123$ OperatingBooks, Publications, & Subscriptions 0 00 110 0Conferences & Seminars 0 00 0 731Contractual Services 7,200 6,8006,557 6,127 5,193Gas, Oil & Lubricants 0 767365 667 34Materials & Supplies 2,000 1,2001,817 2,813 5,045Memberships & Dues 400 500255 300 285Postage 220 200225 106 43Printing & Binding 200 400464 181 228Repairs & Maintenance 0 0469 1,286 1,809Travel & Training 0 00 0 2,473Uniforms 300 350101 402 352Utilities 29,081 15,64515,718 748 2,437Other Operating Costs 100 450717 1,367 1,13039,501 26,31226,686 14,107 19,760CapitalAutomotive 0 0- 19,046 0Computer Hardware & Software 0 0- - - Construction & Major Renovation 0 0- - - Machinery & Equipment 0 000 - 000 19,046 0 Total Expenses 363,326$ 343,257$ 341,232$ 265,775$ 280,883$ FY 2011 BudgetFY 2011 Adopted BudgetPage 124 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetFacility ServicesOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 183,945$ 178,639$ 258,873$ 241,406$ 182,431$ Overtime Pay 1,500 1,500 2,472 981 3,778 Part-time Pay - 185,445 - - - - Benefits: Pension 39,929 45,467 59,610 43,530 44,421 Health Insurance 41,085 40,625 56,446 56,484 38,005 FICA/Medicare 14,172 13,766 18,097 17,194 13,300 Worker's Compensation 7,707 9,105 26,652 25,788 21,312 Other 1,514 104,407 19,266 2,193 2,572 2,432 289,852$ 308,368$ 424,343$ 387,955$ 305,679$ OperatingContractual Services 200,000 203,27546,426 18,130 37,999Equipment Rental 800 800676 0 0Gas, Oil & Lubricants 12,400 13,9408,355 10,521 6,375Licenses & Fees 200 20075 125 114Materials & Supplies 42,500 57,45041,203 62,632 55,677Repairs & Maintenance 59,600 66,10042,406 55,063 67,123Solid Waste Disposal 28,000 28,00023,416 16,867 16,875Uniforms 1,200 2,2001,711 1,738 2,206Other Operating Costs 0 0314 428 1,064344,700 371,965164,583 165,505 187,432CapitalAutomotive 0 0000Computer Hardware & Software 0 0000Construction & Major Renovation 85,000 0000Machinery & Equipment 0 5,00027,149 0 085,0005,00027,149 0 0 Total Expenses 719,552$ 685,333$ 616,076$ 553,459$ 493,111$ FY 2011 BudgetFY 2011 Adopted BudgetPage 125 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetVehicle MaintenanceOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 125,393$ 120,232$ 115,234$ 172,878$ 139,194$ Overtime Pay 1,500 1,500 1,308 625 506 Part-time Pay - 126,893 - - - - Benefits: Pension 27,509 30,929 31,861 42,188 39,638 Health Insurance 17,267 17,224 14,732 28,830 21,891 FICA/Medicare 9,696 9,302 8,323 12,320 9,825 Worker's Compensation 4,006 4,876 8,196 12,564 12,372 Other 1,062 59,540 1,031 999 1,718 1,674 186,433$ 185,094$ 180,654$ 271,122$ 225,100$ OperatingContractual Services 3,000 3,5002,953 2,644 969Gas, Oil & Lubricants 4,030 5,1563,090 4,701 3,214Licenses & Fees 400 600104 356 456Materials & Supplies 126,500 116,200110,178 74,009 7,868Repairs & Maintenance 47,500 31,000108 0 0Uniforms 1,130 1,0801,064 1,075 1,223Utilities 200 10,9929,835 9,329 9,552Other Operating Costs 0 00 0 413182,760 168,528127,332 92,113 23,696CapitalAutomotive 0 00 0 24,359Computer Hardware & Software 0 0000Construction & Major Renovation 0 034,095 9,683 20,163Machinery & Equipment 0 00000034,095 9,683 44,522 Total Expenses 369,193$ 353,622$ 342,081$ 372,918$ 293,318$ FY 2011 BudgetFY 2011 Adopted BudgetPage 126 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetSanitationOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 768,185$ 740,737$ 719,220$ 769,923$ 697,945$ Overtime Pay 10,750 10,750 6,508 8,739 7,366 Part-time Pay - 778,935 - - - - Benefits: Pension 164,465 180,125 175,469 194,179 179,468 Health Insurance 218,059 219,715 189,049 210,552 178,714 FICA/Medicare 59,516 57,417 51,234 55,216 50,226 Worker's Compensation 88,535 106,352 174,060 179,328 181,968 Other 6,786 537,361 6,759 19,176 8,134 9,601 1,316,296$ 1,321,855$ 1,334,716$ 1,426,071$ 1,305,287$ OperatingAdvertising 1,400 1,4001,156 1,156 1,430Gas, Oil & Lubricants 77,500 91,86466,200 92,970 66,701Materials & Supplies 14,100 14,30013,472 37,331 72,283Repairs & Maintenance 0 07,577 17,012 18,188Solid Waste Disposal 75,000 75,00026,782 60,306 93,335Uniforms 8,200 9,0006,703 7,492 7,639Other Operating Costs 0 0269 187 3,359176,200 191,564122,160 216,453 262,935CapitalAutomotive 0 00 134,998 125,468Computer Hardware & Software 0 0000Construction & Major Renovation 0 0000Machinery & Equipment 0 00 0 19,600000 134,998 145,068 Total Expenses 1,492,496$ 1,513,419$ 1,456,876$ 1,777,522$ 1,713,290$ FY 2011 BudgetFY 2011 Adopted BudgetPage 127 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetStreets & GroundsOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08 Actual 09/30/07PersonnelSalary: Regular Pay 330,540$ 330,982$ 248,409$ 352,168$ 404,270$ Overtime Pay 3,000 3,000 1,495 2,018 1,347 Part-time Pay - 333,540 - - - - Benefits: Pension 70,575 81,694 62,216 82,622 108,095 Health Insurance 81,604 92,375 51,536 71,290 87,190 FICA/Medicare 25,486 25,519 17,784 25,159 28,668 Worker's Compensation 22,670 27,344 29,148 47,580 49,008 Other 5,832 206,167 15,170 2,084 3,263 5,031 539,707$ 576,084$ 412,672$ 584,100$ 683,609$ OperatingContractual Services 451,000 428,200120,910 105,932 10,666Equipment Rental 2,000 3,0000 466 2,490Gas, Oil & Lubricants 18,600 25,10612,203 19,954 21,663Materials & Supplies 56,000 56,00034,997 45,548 62,019NPEDS Permitting 15,000 17,00016,528 19,197 20,345Professional Services 4,000 4,0002,591 4,106 7,367Repairs & Maintenance 26,000 26,7507,995 10,400 479,971Uniforms 2,600 3,4002,275 2,512 3,869Utilities 152,438 149,165126,744 108,938 113,754Other Operating Costs 0 0621 37 428727,638 712,621324,864 317,090 722,573CapitalAutomotive 0 000 0Computer Hardware & Software 0 000 0Construction & Major Renovation 0 403,000521,672 648,891 121,402Machinery & Equipment 0 03,071 0 00 403,000524,743 648,891 121,402 Total Expenses 1,267,345$ 1,691,705$ 1,262,278$ 1,550,082$ 1,527,584$ FY 2011 BudgetFY 2011 Adopted BudgetPage 128 of 278
Village of North Palm BeachFive Year Position SummaryPublic Works010203040506070Full Time47 48 38 37 37Part Time000002007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 129 of 278
Community DevelopmentDirector of Community Development 1 FTPlanner 1 FTSummary:Change:FT=9 PT=2Building Const. Inspector II 2 FTBuilding Const. Inspector I 1 PTCode Compliance Officer 1 FT 1 PTPermit & Licensing Tech 3 FTBuilding Official 1 FTFY 2011 Adopted BudgetPage 130 of 278
Community Development Mission Statement To provide the highest level of customer service to our residents and to work in partnership to promote our local businesses for a more sustainable community. Service Levels Narratives The Community Development Department is a full-service department responsible for all planning and zoning, building and code compliance. The Department’s responsibilities primarily relate to enforcing State and Local regulations, issuing building permits, business tax receipts and registrations, and to maintaining the community’s overall appearance. The Community Development Administration is comprised of the Director of Community Development, and one (1) full-time Planner. The Director oversees and supervises all areas of the Community Development Department. This includes providing oversight, guidance to the staff, project management, budgetary controls, and maintaining customer service levels to the Village administration and the public. The Director also enforces the Village’s Comprehensive Plan to ensure proper growth and redevelopment within the Village to maintain the “small town feeling.” The Planner is responsible for handling all new development and redevelopment, future annexations, site plan approvals, re-zoning, comprehensive plan amendments, zoning compliance, and any other State or Local required amendments. This includes providing support to the Village Council, Planning Commission, Zoning Board of Adjustment, and Construction of Board of Adjustment. The Building Division consists of one (1) Building Official, one (1) part-time Building Inspector, two (2) full-time Building Inspectors and three (3) full-time Permit & Licensing Technicians. The Building Official is responsible for overseeing day-to-day operations of the Building Division, including: plan review, providing technical support to the contractors and homeowners, and maintaining budgetary controls. The Building Inspectors are responsible for conducting daily inspections pertaining to the permitted projects within the Village. The Inspectors also work closely with contractors and homeowners to provide guidance to complete projects in a timely and professional manner. The Permit & Licensing Technicians are responsible for processing and issuing all building permits, scheduling inspections, scanning and maintaining lot files, and issuing business tax receipts and registrations. This includes preparing the necessary reports and the daily deposits. The Code Compliance Division consists of one (1) full-time and one (1) part-time Code Compliance Officers. The Code Compliance Officers are focused to work in partnership with the residents and local businesses by seeking and developing voluntary compliance instead of relying solely on enforcement through punitive measures. This includes educating the public about the importance of obtaining proper permits and hiring licensed contractors for all home and business improvements. The Code Compliance Officers are responsible for case preparation, evidence gathering and presentation of violation cases before the Code Enforcement Special Magistrate. Administrative duties include written correspondence, property ownership and code research, and tracking compliance through ongoing data management and reporting. FY 2011 Adopted BudgetPage 131 of 278
Current Year Accomplishments and New Initiatives During Fiscal Year 2009/10, the Community Development Department has accomplished a significant amount of special projects including: • Amended the Public Notice Requirements for Land Use Changes • The Village’s LAP (Local Agency Planning) Certification with the Florida Department of Transportation (FDOT) for the Anchorage Park Renovation Project • Adoption of the Village’s Comprehensive Plan EAR-based Amendments • Completion of the 2.9 million dollar Anchorage Park Renovation Project • Completion of the new Tennis Facility at the North Palm Beach Country Club • Annexation of 9264 Old Dixie Highway within the Village’s future Light Industrial Area • Streamlined process for over-the-counter permits; i.e. HVAC, water heater change outs and re-roofs • Initiation of a code citation ordinance as an alternate method to code compliance • Implementation of registering abandoned/foreclosed properties within the Village • Implementation of the Village’s first Business Forum serving the local business community Goals and Objectives In the coming year, the Community Development Department plans to achieve the following goals and objectives: Council Goal: Enhance the spirit and participation of our community Department Goal: Enhance the quality of life by increasing customer service during the permitting process Objectives: a. Provide staff with new and updated software b. Provide inspection flexibility c. Establish an electronic submittal for commercial projects d. Increase performance and accountability to provide accurate data and online services, i.e. scheduling inspections, tracking permits, etc. e. Implement an after hour and weekend inspections program f. Reduce bulk record storage and turn around time for record requests. Council Goal: Protect the financial integrity of the Village in a difficult economic environment Department Goal: Work with the business community to encourage economic redevelopment. Objectives: a. Promote our local business community FY 2011 Adopted BudgetPage 132 of 278
b. Encourage sustainable economic growth and development in our future annexation area c. Re-evaluate the Village sign codes and permitted uses within commercial districts d. Improve the Business Forum by increasing the frequency to quarterly meetings and by collaborating with other local governmental agencies and seeking grant-funding opportunities e. Create a visionary plan, including permitted uses for the future Light Industrial Area f. Review zoning codes and make recommendations to Village Council for ordinance changes Council Goal: Improve the overall appearance of the Village Department Goal: Enforce the code fairly and equitably. Objectives: a. Continue to be pro-active in obtaining voluntary code compliance prior to issuing written violations b. Maintain the Village’s property values and general appearance c. Decrease the number of Code Enforcement cases brought before the Special Magistrate Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Increase number of Inspections 4,666 6,200 6,500 Increase number of building permits issued 1,522 1,877 2,065 Increase number of new businesses N/A 60 100 Increase number of business forums N/A 1 4 Number of Code Enforcement Special Magistrate Cases 57 54 50 Increase voluntary Code compliance N/A N/A 100 FY 2011 Adopted BudgetPage 133 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetCommunity Development(combined)Original 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 481,601$ 470,411$ 436,775$ 452,158$ 405,690$ Overtime Pay - - - 24 1,134 Part-time Pay 54,528 536,129 48,382 36,966 27,556 25,845 Benefits: Pension 93,259 83,948 87,698 101,932 74,115 Health Insurance 98,886 97,340 78,714 87,884 60,674 FICA/Medicare 40,981 39,654 34,050 34,560 31,536 Worker's Compensation 9,678 13,105 43,188 43,212 34,152 Other 4,747 247,551 9,749 14,076 11,289 4,485 783,680$ 762,589$ 731,466$ 758,614$ 637,631$ OperatingAdvertising 2,500 1,2002,020 1,633 3,121Books, Publications & Subscriptions 600 1,300666 1,275 20Comp Plan Amendments 3,000 2,5009,000 6,500 0Conferences & Seminars 400 80050 810 2,052Contractual Services 3,200 2,41314,677 18,334 15,437Developer Fees 0 0000Engineering Fees 0 00 105 7,433Gas, Oil & Lubricants 7,290 9,7456,323 9,696 9,774Materials & Supplies 2,500 2,6001,847 9,559 8,457Memberships & Dues 1,400 1,900832 982 1,656Printing & Binding 550 700303 2,375 1,978Professional Fees 5,000 6,0009,025 0 7,383Repairs & Maintenance 625 8751,167 3,323 3,023Travel & Training2,700 1,5501,442 4,675 4,666Uniforms 1,400 1,020458 1,135 792Utilities 4,712 6,1244,405 20,030 15,791Other Operating Costs 0 100804 1,322 13,43235,877 38,82753,020 81,752 95,012CapitalAutomotive 0 - - 50,696 - Computer Hardware & Software 0 - - 5,470 10,713 Construction & Major Renovation 0 - - - 7,835 Machinery & Equipment 0 - - - 5,657 000 56,166 24,205 Total Expenses 819,557$ 801,416$ 784,487$ 896,532$ 756,848$ FY 2011 BudgetFY 2011 Adopted BudgetPage 134 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetCommunity PlanningOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 136,326$ 131,342$ 126,052$ 90,481$ 115,931$ Overtime Pay - - - - - Part-time Pay - 136,326 - - - - Benefits: Pension 24,843 26,108 25,930 21,188 17,885 Health Insurance 32,185 31,600 27,159 21,971 19,449 FICA/Medicare 10,422 10,040 8,966 6,381 8,430 Worker's Compensation 382 486 768 828 912 Other 1,017 68,849 988 954 787 1,167 205,175$ 200,564$ 189,829$ 141,636$ 163,773$ OperatingAdvertising 2,500 1,0001,567 561 1,869Books, Publications & Subscriptions 0 0000Comp Plan Amendments 3,000 2,5009,000 6,500 0Conferences & Seminars 0 050 250 950Contractual Services 1,000 5002,263 960 0Developer Fees 0 0000Engineering Fees 0 00 105 7,433Gas, Oil & Lubricants 2,211 2,9971,885 2,390 2,878Materials & Supplies 400 400305 2,093 1,955Memberships & Dues 700 800492 517 1,436Printing & Binding 100 10071 351 556Professional Services 5,000 6,0009,025 0 7,383Repairs & Maintenance 100 250770 1,161 800Travel & Training 0 06 1,326 981Utilities 2,053 2,3081,446 1,350 0Other Operating Costs 0 50(0) 115 10,56917,064 16,90526,879 17,679 36,810CapitalComputer Hardware & Software 0 00 0 1,648000 0 1,648 Total Expenses 222,239$ 217,469$ 216,708$ 159,315$ 202,231$ FY 2011 BudgetFY 2011 Adopted BudgetPage 135 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetBuildingOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 292,881$ 288,768$ 262,051$ 277,155$ 213,755$ Overtime Pay - - - 24 1,119 Part-time Pay 31,389 324,270 30,041 29,215 27,556 25,845 Benefits: Pension 57,232 45,230 48,507 61,660 40,114 Health Insurance 50,608 49,940 37,976 43,410 26,200 FICA/Medicare 24,786 24,368 21,220 22,278 17,689 Worker's Compensation 7,153 9,890 32,652 31,296 21,096 Other 2,725 142,504 2,505 9,160 9,707 2,377 466,774$ 450,742$ 440,781$ 473,086$ 348,195$ OperatingAdvertising 0 200453 1,072 1,252Books, Publications & Subscriptions 600 1,300666 1,275 0Conferences & Seminars 400 4000 245 832Contractual Services 1,700 1,66312,020 17,130 11,757Gas, Oil & Lubricants 3,011 3,2122,297 3,341 2,262Materials & Supplies 2,000 2,0001,542 5,546 4,268Memberships & Dues 600 1,000215 365 135Printing & Binding 300 300233 1,483 974Repairs & Maintenance 400 500335 1,388 1,249Travel & Training 2,300 1,550868 2,088 706Uniforms 1,100 720165 259 0Utilities 2,000 2,7852,082 16,779 14,072Other Operating Costs 0 50250 1,207 1,53914,411 15,68021,124 52,179 39,045CapitalAutomotive 0 0- 50,696 0Computer Hardware & Software 0 0- 5,470 9,066 Construction & Major Renovation 0 0- - 7,835 Machinery & Equipment 0 00 0 5,657 000 56,166 22,557 Total Expenses 481,185$ 466,422$ 461,905$ 581,431$ 409,797$ FY 2011 BudgetFY 2011 Adopted BudgetPage 136 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetCode EnforcementOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 52,394$ 50,301$ 48,673$ 84,522$ 76,004$ Overtime Pay - - - - 15 Part-time Pay 23,139 75,533 18,341 7,751 - - Benefits: Pension 11,184 12,610 13,261 19,083 16,116 Health Insurance 16,093 15,800 13,579 22,503 15,024 FICA/Medicare 5,773 5,246 3,864 5,901 5,418 Worker's Compensation 2,143 2,729 9,768 11,088 12,144 Other 1,005 36,198 6,256 3,962 796 941 111,731$ 111,283$ 100,857$ 143,892$ 125,662$ OperatingBooks, Publications & Subscriptions 0 00020Conferences & Seminars 0 4000 315 270Contractual Services 500 250395 244 3,680Gas, Oil & Lubricants 2,068 3,5362,142 3,965 4,634Materials & Supplies 100 2000 1,920 2,235Memberships & Dues 100 100125 100 85Printing & Binding 150 3000 541 447Repairs & Maintenance 125 12562 773 974Travel & Training 400 0568 1,260 2,978Uniforms 300 300293 876 792Utilities 659 1,031877 1,901 1,719Other Operating Costs 0 0554 (0) 1,3244,402 6,2425,017 11,894 19,158CapitalAutomotive 0 0- 0 0Computer Hardware & Software 0 0- - - Construction & Major Renovation 0 0- - - Machinery & Equipment 0 000- 00000 Total Expenses 116,133$ 117,525$ 105,874$ 155,787$ 144,820$ FY 2011 BudgetFY 2011 Adopted BudgetPage 137 of 278
Village of North Palm BeachFive Year Position SummaryCommunity Development012345678910Full Time9109 9 9Part Time112222007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 138 of 278
LibraryDirector of Library 1 FTPublic ServicesLibrarian II 1 FTLibrary Clerk 1 PTCirculationLibrary Assistant III 1 FTLibrary Assistant 1 FTLibrary Clerk 5 PT Library Page 4 PTTechnical ServicesLibrary Assistant III 1 FTSummary:Change:FT = 6PT = 10Administrative Assistant 1 FTFY 2011 Adopted BudgetPage 139 of 278
Library Mission Statement The Village Public Library provides materials, services, and programs for community residents of all ages providing personal enrichment and enjoyment, and meeting educational needs. The Library has a special mission to children and their parents to encourage a love of reading and learning. Service Levels Narrative The Library provides materials in many formats, including book, periodical, electronic, and audio-visual. Staff enters and maintains books and materials into the permanent collection, and periodically purges outdated or worn materials for sale at the annual book sale. Staff processes all borrower registrations and requests and handles oversight of the on-site meeting room. Library programs are scheduled throughout the year and include story times, author lectures, genealogy group meetings, book discussions, and other special events. The Library also offers a variety of reference services including simple inquiries, research assistance, and inter-library loans of materials not in the collection. The adult library has two (2) electronic catalog computers and the children’s library has two (2) computers with educational software and games for children. The Library has a Computer Lab downstairs with twelve (12) computers available for public use—all of which have genealogy, Microsoft Office and Internet access. The implementation of improved, automated, circulation software has allowed staff to track circulation usage more efficiently and accurately. Previously, some material circulation statistics were tracked manually, which created a potential for inaccuracies. This helps to explain some of the variance in the service levels indicated in prior years. FY 2007/08 Actual FY 2008/09 Actual FY 2009/10 Anticipated FY 2010/11 Projected Materials in collection 33,122 35,681 38,535 41,618 Materials circulated 98,169 102,315 141,031 146,672 Cardholders (new & renewals) 7,190 8,443 9,550 9,932 Inter-library Loan (ILL) 239 356 788 819 Internet usage 16,993 (6 weeks with no computers) 48,131 63,529 66,529 Library statistics are a valuable, but limited tool for gauging the amount of services offered. Circulation statistics tell what has been checked-out; however, they do not indicate the quality of service being provided. The Library staff maintains a high level of interaction with our patrons. This has created a unique “brand” for the Village Public Library that is prized by the residents and is difficult to quantify. Personnel Changes The personnel/title changes for FY 2010/11 are as follows: • Reclassification of four (4) Library Page p/t positions from pay grade 10 to pay grade 6. FY 2011 Adopted BudgetPage 140 of 278
Current Year Accomplishments and New Initiatives During Fiscal Year 2009/10, the Library achieved the following new initiatives and goals for improvement: • Anticipates at the End of the Year a 32% increase in circulation, and a 28% increase in computer usage due, in part, to the closing of the North County Regional Library (located in Palm Beach Gardens) and the decreased hours of the neighboring Lake Park Library; • Collaborated with the Palm Beach County Public Library System to provide Story Times on Tuesdays and Thursdays resulting in an increase in both the number of programs offered and in the attendance of all programs offered; • Collaborated with the Palm Beach County Library System to offer computer training classes; • Temporarily increased the number of computers in the computer lab from twelve (12) to sixteen (16) during the busy winter months; • Increased adult programming by 450%; • Installed a new SIRSI/DYNIX automation system funded in part by an LSTA Grant from the Florida State Library; • Increased the Interlibrary Loan Service, providing print and non-print materials from other libraries, 164%; and • Conducted a survey of users to determine the level of services provided. Goals and Objectives In the coming year, the Library plans to achieve the following goals and objectives: Council Goal: Enhance the spirit and participation of our community Department Goal: Enhance the spirit and participation of the Library patrons. Objectives: a. Encourage local businesses to offer free programs for Library patrons (i.e. tax advice, legal advice, etc.) b. Utilize a teen volunteer program to assist with the children’s summer reading program. c. Increase library program brochures for distribution around the Village. Department Goal: Maintain a high quality of Library services. Objectives: a. Enhance self-services with new library automation (i.e. email alerts, news, renewals, and requests) b. Improve communication and responsiveness by actively utilizing a suggestion box both in-house and online. c. Enhance communication with residents through social networking sites (i.e. Facebook, Twitter) d. Enhance computer lab facilities and training classes Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Increase use of self services 256 776 799 Increase number of suggestions/comments N/A 30 60 Increase # of computer classes & attendance Classes 12 Attendance 149 Classes 29 Attendance 551 Classes 30 Attendance 573 Increase program attendance Adult 318 Child 2,985 Adult 1,658 Child 5,214 Adult 1,708 Child 5,370 Increase teen volunteer applicants 5 15 20 Increase circulation 102,315 137,630 141,759 FY 2011 Adopted BudgetPage 141 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetLibraryOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 276,870$ 277,339$ 273,681$ 335,356$ 304,239$ Overtime Pay - - 10 - 1,463 Part-time Pay 103,516 380,386 105,873 83,949 85,168 69,531 Benefits: Pension 50,073 53,061 55,140 71,617 68,911 Health Insurance 65,466 66,500 51,427 56,344 36,974 FICA/Medicare 29,058 29,274 26,013 30,433 27,380 Worker's Compensation 10,397 11,782 20,232 18,792 16,800 Other 3,562 158,556 12,377 9,218 3,065 3,505 538,942$ 556,206$ 519,670$ 600,775$ 528,802$ OperatingAudio Visual Materials 22,500 22,50024,293 20,621 18,094Books 40,650 42,40036,052 36,505 42,578Books, Publications & Subscriptions410 371943 36 0Conferences & Seminars0 175510 710 545Contractual Services 29,964 28,32323,700 10,725 4,604Electronic Resources 3,500 3,5003,370 2,980 2,630Licenses & Fees 250 300250 250 0Materials & Supplies 9,800 10,55015,480 13,216 7,547Memberships & Dues425 355280 360 660Postage 1,600 1,2001,363 890 0Reference Materials 11,000 11,0009,350 9,481 8,743Rental 5,496 4,1003,748 3,197 1,903Repairs & Maintenance 9,500 00 7,275 0Subscriptions 3,000 3,0002,782 4,030 4,520Travel & Training500 01,181 2,944 3,909Utilities 35,052 30,88331,454 31,065 34,493Other Operating Costs 0 02,856 477 80,619173,647 158,657157,613 144,761 210,845CapitalCapital 0 013,615 0 0Computer Hardware & Software 0 0000Construction & Major Renovation 10,642 10,64276,373 4,339 0Machinery & Equipment 0 19,2700 0 8,60110,642 29,91289,988 4,339 8,601 Total Expenses 723,231$ 744,775$ 767,271$ 749,874$ 748,248$ FY 2011 BudgetFY 2011 Adopted BudgetPage 142 of 278
Library Capital Outlay $10,642 Refurbish downstairs public restrooms $10,642 The downstairs public restrooms are original to the building. They are showing their age. The fixtures tend to leak. The partitions are dark and since the lighting is poor in both the men’s and women’s restrooms, the facilities can feel claustrophobic. The Library has taken great strides in sprucing up the interior of the building. Patrons have noticed. It would be nice to have the restrooms have the same fresher feel. The work requested would include new partitions, new VCT tile flooring with base, new chrome flushing valves for the commodes (which are themselves in good order), new sinks and faucets, new mirrors, new drop ceiling and lighting, and painting. FY 2011 Adopted BudgetPage 143 of 278
Village of North Palm BeachFive Year Position SummaryLibrary012345678910Full Time77666Part Time8 8 10 10 102007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 144 of 278
Parks & RecreationDirector of Parks & Recreation 1 FTSummary:Change:FT =6 -1 FTPT = 43 +1 PTMarina Wet Dry Storage, Camps,I.C. Programs and Instructions, and Special EventsRecreation/Program Coordinator 1 FTRecreation Supervisor 2 FTRecreation Assistants 4 PTYouth Art Instructor 1 PT Camp Counselor 10 PTSpecial Events EventCoordinator 1 PTAnchorage, Osborne, Lakeside, Community Center, Pool and TennisParks / Facilities Manager 1 FT Recreation Supervisor 1 FT (-1 FT)Recreation Assistants 7 PT (+1 PT)Pool Lifeguard 20 PTFY 2011 Adopted BudgetPage 145 of 278
Parks & Recreation Department Mission Statement To maintain quality parks and facilities; to preserve open/natural spaces and to provide leisure opportunities to residents of all ages through comprehensive recreational programs and services, designed to enhance the mind, body and soul. Park Resources • Community Center - 1200 Prosperity Farms Road Features a multi-purpose ball field, batting cages, sand volleyball court, fitness trail, tot lot, full gymnasium, performance stage, three (3) outdoor basketball courts, concession stand, and picnic area. • Osborne Park - 715 Prosperity Farms Road Features a multi-purpose building, six (6) three-wall racquetball courts, two (2) outdoor basketball courts, tot lot, two (2) batting cages, two (2) baseball fields, concession stand, and picnic area. • Anchorage Park - 603 Anchorage Drive Features two (2) multi-purpose buildings, tot lot, two (2) dog parks, two (2) tennis courts, large open field area, two (2) baseball fields, four (4) sand volleyball courts, picnic areas, eight (8) gazebos, two (2) fishing piers, jogging trail, restrooms, dry storage area, wet slips, boat wash, and boat ramp. • Lakeside Park -East end of Lighthouse Drive Features an outdoor basketball court, picnic pavilion, tiki hut, sand volleyball court, beachfront area, walking trail, tot lot, and playground. • NPB Pool facility – 951 US Highway 1 Features an Olympic-size swimming pool, diving towers, diving boards, lap lanes, locker room facilities, pro shop, and three (3) wading pools. • Tennis Center - 951 US Highway 1 Features ten (10) lighted Har-tru courts with tennis facility, pro shop and pavilion Programming The Parks & Recreation Department offers a wide variety of activities, classes, workshops, and leisure opportunities for all ages. Classes, workshops, clinics, and lectures are offered by 45+ independent contractors. Winter, Spring and Summer Camp programs are conducted for youths 4 – 13 years of age. The Parks & Recreation Department largely utilizes independent contractors to provide these services. These contractors have agreements with the Village, but are not Village employees and are not eligible for benefits. Additionally, because the fees paid to these contractors are off-set by the revenues they bring into the Village, and due to the fluctuating nature of the services they provide, an exact count of these positions is not represented on the Department’s organizational chart. Special Events The Parks & Recreation Department offers a wide spectrum of special events throughout the year from July 4th fireworks to the Holiday Lights Trolley rides. The Department also offers seasonal events as well as activities special to the Village such as our annual Heritage Day, Puppy Love, garage sales and Arts & Crafts Festival. FY 2011 Adopted BudgetPage 146 of 278
Sports Adult recreational sports league opportunities are offered including softball, volleyball, and basketball. Youth recreational basketball, volleyball and soccer are also operated by the Department. All other youth sport activities are offered through local organized non-profit groups. Organization Involvement Northern Palm Beach County Little League organizes and manages the youth baseball program. The North Palm Beach Swim Club trains and holds county-wide competitions at the Village Pool. Revenues • Arts and Crafts The Village retains all registration fees for all Department sponsored and run Arts and Crafts classes • Facility Usage Fees All users of Village facilities and fields are charged a rental fee • Heritage Day The Village retains all sponsor monies and ticket fees • Marina Revenues The Village retains fees from wet and dry storage and marina decals • Pool Revenues The Village retains all membership, rental, and daily fees as well as partial fees obtained from swim training and private lessons • Program Activity Fees All non-resident users of Village programs and youth leagues are charged at a higher rate • Summer/Spring Camps The Village retains all Camp registration fees • Tennis Revenue The Village retains all membership, rental, and guest fees as well as partial fees obtained from clinics and private lessons Personnel Changes The personnel/title changes for Fiscal Year 2010/11 are as follows: • Addition of one (1) Recreation Assistant p/t position (pay grade 10) • Deletion of one (1) Recreation Supervisor f/t position (pay grade 21) • Reclassification of one (1) Special Events Coordinator (pay grade 21) to Event Coordinator (pay grade 20). Current Year Accomplishments and New Initiatives During Fiscal Year 2009/10, the Parks & Recreation Department achieved the following new initiatives and goals for improvement: Parks & Recreation • The overall appearance of Village parks/facilities has improved • Heritage Day activities were moved to Anchorage Park and generated more resident participation and the feel of a small town fair • Community Center complex was painted and the gymnasium floor was resurfaced • Improved customer service FY 2011 Adopted BudgetPage 147 of 278
Village Pool • Integrated pool programs into the events at the Country Club • “Learn-To-Swim” Program revenues have increased by scheduling at more desirable times during the day • Tiki Hut rental revenue has increased Tennis Facility • Improved customer service • Continue to integrate tennis programs with Country Club, Pool, and Recreation and to improve marketing of facility to residents and non-residents (emphasis on the Country Club not being private) • Completed the tennis building and court refurbishment • Increased the number of women’s teams from 3-5 • Increased membership by 19% • Established and implemented a consistent policy regarding a resident cards Anchorage Park Marina • Restructured the fee schedule to more equitably charge storage users • Created a digital record of storage documentation • Created an incentive program for early lease renewal Goals and Objectives In the coming year, the Parks & Recreation Department plans to achieve the following goals and objectives: Council Goal: Enhance the spirit and participation of our community Department Goal: Increase local business participation in recreation events. Objectives: a. Increase business participation at Heritage Festival b. Development of departmental sponsorship program c. Collaborate with local schools/organizations to enhance and promote youth and adult recreation events Council Goal: Maintain and improve all Recreational Facilities of the Village Department Goal: Increase the use of recreational facilities and parks by local businesses and organizations. Objectives: a. Develop facility rental rates for local schools and non-profit organizations b. Collaborate with Country Club administration to develop a strategy to increase Country Club participation and membership c. Develop a corporate affiliation program for tennis and pool Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Increase facility rental by 10% $0 $26,000 $28,600 Increase daily usage memberships by 5% 120 – Pool 152 - Tennis 120 – Pool 192 - Tennis 126 – Pool 201 - Tennis Increase business participation by 10% 38 40 44 Increase school/organization participation by 10% 6 8 9 FY 2011 Adopted BudgetPage 148 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetParks & Recreation (combined)Original 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 349,681$ 377,838$ 441,909$ 762,049$ 638,126$ Overtime Pay 10,000 10,000 8,805 14,532 21,217 Part-time Pay 215,771 575,452 190,073 235,626 219,244 159,768 Benefits: Pension 73,945 85,658 108,571 197,163 177,609 Health Insurance 54,792 64,548 76,250 138,548 116,712 FICA/Medicare 43,920 44,107 49,800 71,834 58,849 Worker's Compensation 18,364 21,046 55,224 103,104 94,404 Other 2,828 193,849 13,978 44,225 12,133 7,477 769,301$ 807,248$ 1,020,408$ 1,518,607$ 1,274,161$ OperatingAdvertising 2,000 1,7001,119 1,482 1,689Books, Publications & Subscriptions0091 0 30Charge Card Fee 5,410 5,1606,296 4,202 1,804Conferences & Seminars0028 100 1,209Contractual Services 59,000 64,350325,712 12,558 4,705Gas, Oil & Lubricants 3,157 3,3306,060 16,314 13,444Licenses & Fees 250 250250 200 200Materials & Supplies 59,200 40,95079,678 96,797 73,965Memberships & Dues1,250 950619 925 1,918Merchandise 0 8,000420 0 0Postage 850 750983 568 0Printing & Binding 500 5003,344 175 0Professional Services 49,350 7,50052,105 14,357 0Program Expense 446,750 380,200419,017 127,135 104,675Repairs & Maintenance 9,500 5,50031,335 50,081 23,893Special Events 87,000 87,00072,028 94,073 86,203Travel & Training500 500199 1,831 1,496Uniforms 2,900 2,4002,376 5,110 3,458Utilities 201,868 183,002180,705 178,018 155,177Other Operating Costs 0 10,00018,197 12,671 2,141929,485 802,0421,200,561 616,597 476,008CapitalAutomotive 19,000 00 0 23,821Computer Hardware & Software 0 00 2,844 849Construction & Major Renovation 90,000 40,00039,015 282,740 87,114Furniture & Fixtures 7,500 00 4,320 16,945Machinery & Equipment 22,800 015,107 6,725 68,613Playground & Outside Equipment 0 08,688 33,790 46,085139,300 40,00062,810 330,419 243,427 Total Expenses 1,838,086$ 1,649,290$ 2,283,780$ 2,465,623$ 1,993,596$ FY 2011 BudgetFY 2011 Adopted BudgetPage 149 of 278
Parks & Recreation Capital Outlay $139,300 Pool Pump Room Renovation $90,000 This project is to renovate the existing pump room at the pool. There are safety concerns in the room in regards to the ceiling and work needs to be done to either repair or replace the existing room that houses the pumps, chlorinators and filters. Tennis Water Well & Pump $11,800 The tennis court irrigation system has experienced numerous catastrophic failures this year resulting in down court times and excessive repair and maintenance issues. By drilling a well closer to the courts and installing a 10 HP Centrifugal Pump and Motor these issues will be resolved resulting in lower overall maintenance costs, increased court revenue and reduced personnel and clay costs. Community Center Lobby Furniture $7,500 The Community Center lobby furniture has been neglected for the last ten years and needs attention. Community Center renovations were completed in this year’s fiscal budget which included roof, windows, rest rooms, interior/exterior painting and court surfacing. The proposed project would consist of the constructing a new reception desk and the purchase of lobby furniture conducive to the needs of a high traffic facility. Lightning Detection System $11,000 This would help the Village staff with Pool weather event closures by totally automating the process as we have done in two field complexes at Osborne Park and the Community Center. The existing systems that we purchased in 2007 have worked extremely well as safety warning detection devices. The device would be placed on the roof of the Country Club and all controls would be monitored in the Pool office. Vehicle Replacement $19,000 The Director’s current vehicle, 2002 Blazer, has over 90,000 miles and is two years overdue for replacement. It would be replaced with a similar make of the Village fleet. FY 2011 Adopted BudgetPage 150 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetPark MaintenanceOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay -$ -$ 58,352$ 371,592$ 282,333$ Overtime Pay - - 597 4,934 8,268 Part-time Pay - - - 538 - - Benefits: Pension - - 15,540 97,096 86,000 Health Insurance - - 23,110 90,122 76,284 FICA/Medicare - - 3,903 26,389 20,170 Worker's Compensation - - 8,328 34,044 30,468 Other - - - 39,589 3,326 3,568 -$ -$ 149,957$ 627,503$ 507,090$ OperatingContractual Services 0 0312,986 0 0Gas, Oil & Lubricants 0 03,908 13,250 9,542Materials & Supplies 0 017,135 29,845 31,642Repairs & Maintenance 0 015,011 22,913 21,080Uniforms 0 0535 1,871 1,879Utilities 0 010,958 5,723 6,943Other Operating Costs 0 0444 700 72900360,978 74,303 71,816CapitalAutomotive 0 00 0 23,821Computer Hardware & Software 0 0000Construction & Major Renovation 0 025,890 278,506 87,114Furniture & Fixtures 0 0000Machinery & Equipment 0 00 0 7,841Playground & Outside Equipment 0 00000025,890 278,506 118,777 Total Expenses -$ -$ 536,825$ 980,312$ 697,683$ FY 2011 BudgetFY 2011 Adopted BudgetPage 151 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetRecreation & Special EventsOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 308,236$ 299,508$ 263,550$ 286,815$ 288,902$ Overtime Pay 10,000 10,000 7,726 9,588 12,924 Part-time Pay 100,955 419,191 93,761 126,938 107,425 81,226 Benefits: Pension 67,102 72,566 71,935 79,835 78,746 Health Insurance 42,900 53,962 33,797 35,455 32,400 FICA/Medicare 32,013 30,795 28,761 29,176 27,733 Worker's Compensation 13,619 15,085 37,944 53,064 51,924 Other 2,370 158,004 2,303 2,185 4,759 3,049 577,195$ 577,980$ 572,835$ 606,117$ 576,903$ OperatingAdvertising 1,500 1,2001,119 1,169 1,689Books, Publications & Subscriptions 0 091 0 30Charge Card Fee 2,250 2,4003,354 2,332 1,804Conferences & Seminars 0 028 100 1,209Contractual Services 6,000 15,00012,725 12,558 4,705Gas, Oil & Lubricants 3,157 3,3302,151 3,064 3,902Materials & Supplies 21,650 12,20016,542 24,627 21,786Memberships & Dues 800 500443 785 1,645Postage 700 600905 472 0Printing & Binding 250 250567 175 0Program Expense 178,750 173,500157,549 127,135 104,675Repairs & Maintenance 4,500 0841 1,051 309Special Events 87,000 87,00072,028 94,073 86,203Travel & Training 500 500199 1,831 1,496Uniforms 1,500 1,000997 1,475 1,179Utilities 152,528 134,702129,178 130,737 127,799Other Operating Costs 0 08,705 3,586 1,184461,085 432,182407,424 405,171 359,616CapitalAutomotive 19,000 0000Computer Hardware & Software 0 00 2,844 849Construction & Major Renovation 0 40,000000Furniture & Fixtures 7,500 00 0 633Machinery & Equipment 0 09,336 6,725 0Playground & Outside Equipment 0 00 33,790 46,08526,500 40,0009,336 43,359 47,566 Total Expenses 1,064,780$ 1,050,162$ 989,595$ 1,054,646$ 984,085$ FY 2011 BudgetFY 2011 Adopted BudgetPage 152 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetTennisOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 40,945$ 39,140$ 37,357$ 32,049$ -$ Overtime Pay - - 481 - - Part-time Pay 33,314 74,259 22,020 21,842 34,928 - Benefits: Pension 6,843 6,576 5,589 4,786 - Health Insurance 11,892 5,293 4,530 3,750 - FICA/Medicare 5,672 4,672 4,547 5,104 - Worker's Compensation 3,114 2,968 2,544 2,976 - Other 349 27,870 614 1,791 3,292 - 102,129$ 81,283$ 78,681$ 86,886$ -$ OperatingAdvertising 500 5000 313 0Books, Publications & Subscriptions 0 0000Charge Card Fee 2,800 2,4002,437 1,688 0Conferences & Seminars 0 0000Contractual Services 3,900 49,350000Gas, Oil & Lubricants 0 0000Materials & Supplies 15,300 8,50012,143 19,712 0Memberships & Dues 250 25035 140 0Postage 150 15078 96 0Printing & Binding 250 2502,777 0 0Professional Services 49,350 7,50052,105 14,357 0Program Expense 180,000 128,000162,303 0 0Repairs & Maintenance 4,000 4,50010,126 23,439 0Tennis Merchandise 0 8,000420 0 0Travel & Training 0 0000Uniforms 400 400217 305 0Utilities 17,876 18,12111,607 20,689 0Other Operating Costs 0 08,263 5,529 0274,776 227,921262,512 86,267 0CapitalAutomotive 0 0000Computer Hardware & Software 0 0000Construction & Major Renovation 0 05,786 4,234 0Furniture & Fixtures 0 00 4,320 0Machinery & Equipment 11,800 05,771 0 0Playground & Outside Equipment 0 08,688 0 011,800 020,246 8,554 0 Total Expenses388,705$ 309,204$ 361,439$ 181,707$ -$ FY 2011 BudgetFY 2011 Adopted BudgetPage 153 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetPoolOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 500$ 39,190$ 82,651$ 71,593$ 66,892$ Overtime Pay - - - 10 25 Part-time Pay 81,502 82,002 74,292 86,309 76,890 78,542 Benefits: Pension - 6,516 15,507 15,447 12,863 Health Insurance - 5,293 14,812 9,222 8,028 FICA/Medicare 6,235 8,640 12,588 11,165 10,946 Worker's Compensation 1,631 2,993 6,408 13,020 12,012 Other 109 7,975 11,061 660 755 859 89,977$ 147,985$ 218,935$ 198,102$ 190,168$ OperatingCharge Card Fee 360 360505 182 0Contractual Services 49,100 0000Gas, Oil & Lubricants 0 0000Licenses & Fees 250 250250 200 200Materials & Supplies 22,250 20,25033,858 22,613 20,537Program Expense 88,000 78,70099,165 0 0Repairs & Maintenance 1,000 1,0005,356 2,677 2,504Memberships & Dues 200 200141 0 273Uniforms 1,000 1,000626 1,460 400Utilities 31,464 30,17928,962 20,869 20,435Other Operating Costs 0 10,000784 2,855 227193,624 141,939169,647 50,856 44,576CapitalAutomotive 0 0000Computer Hardware & Software 0 0000Construction & Major Renovation 90,000 07,338 0 0Furniture & Fixtures 0 00 0 16,313Machinery & Equipment 11,000 00 0 60,772Playground & Outside Equipment 0 0000101,000 07,338 0 77,084 Total Expenses 384,601$ 289,924$ 395,921$ 248,958$ 311,829$ FY 2011 BudgetFY 2011 Adopted BudgetPage 154 of 278
Village of North Palm BeachFive Year Position SummaryParks & Recreation051015202530354045Full Time15 17 9 7 6Part Time39 42 42 42 432007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 155 of 278
Debt & Other Mission Statement This Division of the General Fund is for the expressed purpose of accounting for expenditures 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: • General Fund Debt Service payments • General Fund Council Contingency/Reserves • General Fund General Liability Insurance allocation FY 2011 Adopted BudgetPage 156 of 278
The Village of North Palm BeachFY 2010-2011 General Fund Adopted BudgetDebt & OtherOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07Debt ServiceDebt Service -$ 688,643$ 1,439,460$ 859,932$ 996,136$ Reserves & ContingenciesTransfer to Other Funds 0 0318,500 1,254,952 593,884Council Contingency 175,061 180,570400 58,244 15,735Village Manager Contingency 43,766 45,14313,791 5,035 10,000Other Operating Costs 0 00 18,313 15,242218,827 225,713332,691 1,336,544 634,861Non-DepartmentalProperty/General Liability Insurance 392,838 356,08294,930 388,182 473,494 Total Expenses 611,665$ 1,270,438$ 1,867,081$ 2,584,657$ 2,104,490$ FY 2011 BudgetFY 2011 Adopted BudgetPage 157 of 278
General Fund Charts & GraphsGeneral Fund Charts & Graphs FY 2011 Adopted BudgetPage 158 of 278
VILLAGE OF NORTH PALM BEACHTaxable Value and Ad- Valorem Tax RevenueFiscal Year 2010-20112009-2010ADOPTED2009-2010 FINAL VALUATION2010-2011 ADOPTEDAmount Increase (+)Decrease (-)over Prior Year Final% Increase (+)Decrease (-)over Prior Year FinalGROSS ASSESSED VALUE:1,673,245,674$ 1,656,950,264$ 1,543,308,420$ (113,641,844)$ -6.86%BUDGETARY TAXABLE VALUE (95%):1,589,583,390 N/A budget adopted1,466,142,999-123,440,391 -7.77%OPERATING MILLAGE:6.9000 6.90006.97230.0723 1.05%ESTIMATED AD VALOREM TAX REVENUE:10,968,125 10,968,12510,222,389-745,737 -6.80%2009 - 2010 Millage Rate = 6.9000 milsRoll Back Millage Rate for 2010 - 2011 = 7.4802 milsAdopted Millage Rate for 2010 - 2011 = 6.9723 milsIncrease from 2009 - 2010 Millage Rate = 0.0723 mils% increase/decrease over Roll Back Rate -6.79%Roll Back Rate: 7.4802 1.00 MIL = 1,466,143$ .75 MIL = 1,099,607$ Majority Vote: 8.0798 .50 MIL = 733,072$ .25 MIL = 366,536$ 2/3 Vote: 8.8878 .10 MIL = 146,614$ Statutory Max: 10.0000 MILLAGE TABLE MILLAGE OPTIONSFY 2011 Adopted BudgetPage 159 of 278
VILLAGE OF NORTH PALM BEACHMillage Rates 2000 - 20112005 7.27002011 6.97236.80006.800020042006200920072003 5.8000 2008 6.100020106.30006.69776.9000Millage Rate200220002001FiscalYear5.60005.60005.7500Millage RateFiscalYearMillage RateFiscalYear7.2705.7506.8005.8006.69776.8005.6005.6006.10006.3006.9000 6.97233.003.504.004.505.005.506.006.507.007.502000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011Fiscal YearMillsFY 2011 Adopted BudgetPage 160 of 278
Village of North Palm BeachGeneral Fund Budget & Ad-Valorem FY 2007 - FY 2011$-$5,000,000$10,000,000$15,000,000$20,000,000$25,000,000Total BudgetAd-ValoremTotal Budget $19,438,633 $19,691,948 $19,073,192 $18,056,938 $17,506,072 Ad-Valorem $11,965,998 $11,757,545 $11,757,497 $10,968,125 $10,222,389 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11FY 2011 Adopted BudgetPage 161 of 278
2000-20012001-20022002-20032003-20042004-20052005-20062006-20072007-20082008-20092009-20102010-201117,506,072 -3.05%1,466,142,999 6.9723 10,222,389 58.39%10,968,125 60.74% 18,056,938 -5.33%59.71% 19,691,948 9.17%2,028,911,987 1,927,466,388 6.1000 11,757,54561.56% 19,438,633 7.76%1,999,331,298 1,899,364,733 6.300 11,965,99859.73% 18,038,400 15.69%1,667,949,738 1,584,552,251 6.800 10,774,95511,757,497 61.64% 19,073,192 -3.14%1,847,845,205 1,755,452,945 6.69771,673,245,674 1,589,583,390 6.90001,543,308,42063.70% 15,591,492 13.46%1,438,036,209 1,366,134,399 7.270 9,931,79713,565,749 4.46%1,137,570,526 1,080,692,000 5.800 6,268,014 45.00%40.20%-6.89%PERCENTINCREASEMILLAGERATEVILLAGE OF NORTH PALM BEACHGENERAL FUNDAD VALOREM TAX VS. BUDGET TABLETAXABLE12,986,91813,947,27035.32%40.64%TOTALBUDGET5,277,538PERCENTBUDGET4,926,1555.600TOTALTAXES5.750(95% of Assessed Value)VALUATION856,722,645942,417,505901,813,310992,018,426FISCALYEARASSESSEDVALUE61.00% 13,741,933 1.30%1,297,803,114 1,232,912,958 6.800 8,383,808FY 2011 Adopted BudgetPage 162 of 278
VILLAGE OF NORTH PALM BEACHProperty Assessed Valuations 1998 - 20112011 1,543,308,4202010 1,673,245,6742009 1,847,845,2052008 2,028,911,987AssessedValuationFiscalYearAssessedValuation20042006FiscalYear1,137,570,5261,297,803,114901,813,3102001763,517,430992,018,426200220001999803,891,3231,999,331,2981,438,036,209200520071,667,949,738760,999,508 2003FiscalYearAssessedValuation19988041,5431,6731,8472,0281,6671,4387611,1377649929021,9991,2971002003004005006007008009001,0001,1001,2001,3001,4001,5001,6001,7001,8001,9002,0002,1001998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011Fiscal YearMillionsFY 2011 Adopted BudgetPage 163 of 278
VILLAGE OF NORTH PALM BEACH2010 18,056,938 1,673,245,674 1.079%2009 19,073,192 1,847,845,205 1.032%2007 19,438,633 1,999,331,298 0.972%2006 18,038,400 1,667,949,738 1.081%20012002 12,986,918 992,018,426 1.309%1.193%1,137,570,526803,891,323 1.237%1.547%Fiscal Year13,565,74920039,948,03613,947,2702000Percent2004 13,741,933 1,297,803,114 1.059%Appropriation Assessed Value901,813,3102011 17,506,072 1,543,308,420 1.134%2005 15,591,492 1,438,036,209 1.084%2008 19,691,948 2,028,911,987 0.971%1.237%1.547%1.309%1.193%1.059%1.084%1.081%0.972%0.971%1.032%1.079%1.134%0.20%0.40%0.60%0.80%1.00%1.20%1.40%1.60%% of Assessed Value2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011Fiscal YearGeneral Fund Expenditures as a Percent of Assessed Value 2000 - 2011FY 2011 Adopted BudgetPage 164 of 278
VILLAGE OF NORTH PALM BEACHGENERAL FUND estimatedestimated 201117,506,0728,490,21648.5%200819,691,9488,293,30442.1%200719,438,6338,179,65942.1%200618,038,4007,022,60638.9%200515,591,4921,864,90612.0%Fiscal YearBudgetFund Balance% of the Budget20009,948,0363,078,32630.9%200113,947,2702,057,91114.8%200211,187,2702,232,79220.0%12,986,9181,654,59312.7%2003200413,741,9331,564,90611.4%200919,073,19210,058,21652.7%201018,056,9388,490,21647.0%Unappropriated Fund Balance vs Budget 12.7%52.7%42.1%30.9%20.0%14.8%11.4%12.0%42.1%47.0%48.5%38.9%19.6919.079.9513.9511.1912.9919.4418.0415.5913.7418.0617.510.0%10.0%20.0%30.0%40.0%50.0%60.0%2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 20110.005.0010.0015.0020.0025.00FY 2011 Adopted BudgetPage 165 of 278
General Fund Fee ScheduleGeneral Fund Fee Schedule FY 2011 Adopted BudgetPage 166 of 278
FeesFeesLibraryClerk's OfficeOverdue FinesCopies:7/14/28 day Books 25¢ a day Single-sided page up to 8.5 x 11 .15 eachAudio/CD Books 25¢ a day Double-sided page up to 8.5 x 11 .20 eachMusic CDs 25¢ a day Single-sided page 11 x 17 .20 eachDVD $2.00 a day Certified copies, plus per page cost for copies 1.00$ Interlibrary Loans $1.00 a day Lien Certificaiton each parcel number 10.00$ Magazines 25¢ a day Zoning Map Actual CostLost Items(Cost of duplication, depends on size)Item Cost plus $10.00 Processing Fee CD-$1.00 each or cost of CD if more $1.00 eachLibrary Cards-NPB Resident No chargeSpecial Service Fee:Library Cards-Non-Residents per family 25.00$ For any request in which the nature or volume of theLibrary Cards-Non-Residents Individual up to 6 months 15.00$ public records requested to be inspected or copied requires more than 30 minutes of clerical and.or secretaryFinanceassistance to research, locate, review for confidential NSF Checks ($29.00 or 5% whichever greater) information, copy, refile, oversee the review of, print andor use of information technology resources there will bePublic Worksa special service fee which is hourly rate (excluding Annual Commercial Disposal Fee (calculated by occupancy category benefits) of the individual providing the public records.and square foot of building as determined by Solid Waster Authority)Low Density 0.068Medium 0.181High 0.967Residential Yard Waste Removal FeesDisposal Fee per cubic yard 4.50$ Equipment & Fuel Cost per cubic yard 2.50$ 7.00$ In addition to the charge per cubic yard set forth above, persons whoviolate the yard waste collection requirements shall also be assessed for personnel costs (less benefits) in the amount of $18.50 per hourbased on the actual time incurred in removing the yard waste, witha two-hour minimium chargeSwale Tree Permit No chargePlanning & ZoningVoluntary Annexation Application Fee 200.00$ Plat Filing Fee 300.00$ Planned Unit Development Fee (PUD) 100.00$ ($100.00 per acre of fraction thereof)Rezoning Application Fee 300.00$ Zoning Board of Adjustment Application Fee 200.00$ Sign Variance Application Fee 150.00$ NORTH PALM BEACH FEE SCHEDULEGeneral ServicesFiscal Year 2010-11FY 2011 Adopted BudgetPage 167 of 278
North Palm Beach Fee ScheduleCode Compliance and Community PlanningFiscal Year 2010-2011Description:Fee:Annual Abandoned Property Registration Fee $150.00Code Citation Fees:First Violation$25.00Second Violation$100.00Third Violation$150.00Fourth Violation(Mandatory appearance before the Special Magistrate)Description:Fee:Zoning Variances$200.00Sign Variances$150.00Comprehensive Plan Amendments application fee $300.00Voluntary Annexation application fee $200.00Rezoning (amendments, modify, supplement or repeal) $300.00Temporary Banner Fee (each) $10.00Planning & ZoningCode ComplianceFY 2011 Adopted BudgetPage 168 of 278
North Palm Beach Fee ScheduleBuilding Department Fiscal Year 2010-2011Description:Fee:Minimum Permit Fee$40.00Water heater replacement, front door change-out (door leaf only) fence replacement or repair, and minor structure repairs with a value with a value of less than $1,000.00 Percentage of Valuation Unit Value:4.05% Up to the first $10,000.00 plus2.03% The next $10,000.01 to $100,000 plus,1.05% The next $100,0001 to $500,000.00 plus,0.35% The next $500,000.01 to 1,000,000.00 plus,0.174% $1,000,000.01 and up or fraction thereofMoving Building $290.00Building Demolition $290.00Construction Trailers $46.00Re-Inspection Fee $40.00 second re-inspection and four (4) times(ss 553.80 - Enforcement) the permit fee for each subsequent re-inspectionfor an uncorrected violationUnscheduled Inspection by Special Request (Subject to avalability) $40.00 per inspector or inspectionPenalty for commencing work without first securing a permit or Two (2) times the permit fee based on valuationwritten approval plus $100.00 Administration FeeChange of Contractor $40.00Residential Revision Fee After plans are approved and the permit issued: One and Twp-family dwellings $40.00, each plan page$10.00 or 2% of the revision value, whichever is greaterCommercial Revision Fee After plans are approved and the permit issued:Includes multi-family dwellings, each plan page $10.00or 2% of the revision value, whichever is greaterPlan Review Correction Submittal (ss. 553.80 - Enforcement) Third rejection of plans for the same comment shallincur a fee of four (4) times the plan review portion of the permit fee Permit Extension Fee (Maximum of three [3])First Extension (90 Days) $40.00Second Extension (90 Days) $80.00Third Extension (90 Days) $120.00Permit Application Extension Fee (Maximum of three [3])First Extension $40.00FY 2011 Adopted BudgetPage 169 of 278
North Palm Beach Fee ScheduleBuilding Department Fiscal Year 2010-2011Description:Fee:Second Extension $80.00Third Extension $120.00Temporary Signs or Temporary Tents (Each)$40.00Temporary Certificate of Occupancy Fee$100.00Temporary Certificate of Completion Fee$100.00Early Power Release (Commercial Projects Only)$100.00Document Research Determined by Department Supervisor(Time & Materials Fees after 15 minutes)Palm Beach County Impact Fees Palm Beach County Impact Fees are collected by the Village of North Palm Beach. Impact fee credit approval is required at the time of permit application submittal.State of Florida Surcharge Fee (f/n/a Radon Surcharge Fee)3% of building permit fee ($4.00 min)Contractor Registration Fee-Regulated by the DBPR$2.00Contractor Registration (Not regulation by the DBPR$25.00Contractor Registration (not regulation by the DBPR w/PBC C/W$2.00Non-Domincile Business Registration$25.00FY 2011 Adopted BudgetPage 170 of 278
Village of North Palm Beach FY 2010-2011 Business Tax Receipt Fee ScheduleClassificationExistingAGRICULTURAL SERVICESVeterinary Services:Veterinary service from a truck132.00$ Veterinary service to animal specialties132.00$ Animal specialty services, except verterinary132.00$ Landscape counseling and planning132.00$ Lawn and garden service110.00$ Ornamental shrub and tree service110.00$ Building construction-Contractors as defined by the Contractors Licensing Board of Palm Beach County 132.00$ TRANSPORTATIONTaxi cabs:Local Trucking93.00$ Each place or business66.00$ Each vehicle66.00$ Water transportation of passengers66.00$ Marinas (also see retail) each space (minimum $55.00 increased to $57.75); each 3.30$ Water transportation services NEC66.00$ Arrangement of passenger transportation 164.50$ Arrangement of freight/cargo transportation164.50$ COMMUNICATIONSRadiotelephone communications 176.00$ Telephone company (franchise)66.00$ Telephone communication except radiotelephone176.00$ Telegraph478.50$ Radiotelevision broadcasting 412.50$ Cable and other pay television services412.50$ ELECTRONIC, GAS AND SANITARY SERVICESElectric services (franchise)578.50$ Natural gas transmission (franchise)578.50$ Natural gas distributors578.50$ Liquified petroleum distributors578.50$ Water supply (franchise)578.50$ Sanitary sewer services (franchise)578.50$ FY 2011 Adopted BudgetPage 171 of 278
Village of North Palm Beach FY 2010-2011 Business Tax Receipt Fee ScheduleClassificationExistingWHOLESALE TRADE (See RETAIL)Wholesale-durable goods:Inventory value cost-not exceeding $1,000.0038.50$ Each additional $1,000.009.45$ RETAIL TRADERetail store:Inventory value cost-not exceeding $1,000.0038.50$ Each additional $1,000.00 (Maximun cap $7,500)9.45$ Filing station, marine/auto/other:1-4 dispensers 93.00$ Each additional dispenser27.00$ Eating place ($54.50 increased to $57.00 minimum) each seat2.70$ Drinking place (alcoholic drinks) ($54.50 increased to $57.00 minimum) each seat 2.70$ Food service-no seats132.00$ Non-store retailCatalog and mail order132.00$ Automatic merchandise machines operator280.00$ Each machine 32.50$ Fuel oil dealer (bottled gas)132.00$ LP gas dealer (bottled gas)132.00$ Direct selling-each person/vehicle132.00$ Solicitor/canvasser each:Per year346.50$ Each canvasser115.50$ Retail store NEC:Florist 132.00$ Tobacco store132.00$ News dealer/news stand132.00$ Optical goods store132.00$ Miscellaneous Retail Store NEC (Consignment, Pawn)132.00$ FINANCE, INSURANCE, REAL ESTATEDepository institution 297.00$ Non-depository institution297.00$ Security and commodity brokers/dealers150.00$ Brokers sales agent37.50$ INSURANCEInsurance carriers 132.00$ Insurance agents, broker service132.00$ Insurance sales agent132.00$ FY 2011 Adopted BudgetPage 172 of 278
Village of North Palm Beach FY 2010-2011 Business Tax Receipt Fee ScheduleClassificationExistingREAL ESTATEReal estate operator ($54.50 increased to $57.00 minimum):Base (1-5 sleeping rooms)15.75$ Each additional room3.30$ Real estate agents and manager 132.00$ Real estate sales agent37.50$ Title abstract office132.00$ Land subdividers and developers186.50$ Holding and other investment offices297.00$ SERVICESHotels, rooming houses, etc. ($54.50 increased to $57.00 minimum):Base (1-5 sleeping rooms)16.50$ Each additional sleeping room3.30$ Personal Services:Laundry, cleaning, garment service132.00$ Coin operated laundry, dry cleaning132.00$ Operator 1-20 machines132.00$ Each additional machine 6.50$ Photographic studio, portrait132.00$ Beauty shop132.00$ Each state licensed operator37.50$ Barber shop132.00$ Each state licensed operator37.50$ Shoe repair shop132.00$ Funeral service297.00$ Additional for ambulance service186.50$ Tax preparation service132.00$ Miscellaneous personal service NEC132.00$ Advertising agency132.00$ Consumer credit reporting/collection132.00$ Mailing, reproduction. Commercial art and stenographic service 132.00$ Service to dwelling132.00$ Miscellaneous equipment rental/leasing132.00$ Personnel supply service132.00$ Computer programming, data processing132.00$ Miscellaneous business service NEC132.00$ Business services NEC132.00$ Telemarketing 186.50$ Plus each phone37.50$ FY 2011 Adopted BudgetPage 173 of 278
Village of North Palm Beach FY 2010-2011 Business Tax Receipt Fee ScheduleClassificationExistingAUTO SERVICE/REPAIRAuto Rental132.00$ Auto repair shop:37.50$ 2 persons59.50$ 3-4 persons 110.00$ 5-6 persons 176.00$ 7-10 persons 220.00$ 11-20 persons 363.00$ More than 21 person132.00$ Car washMISCELLANEOUS REPAIR SERVICESMisc. repair services store132.00$ Misc. repair services from a truck66.00$ Misc. repair services with retail store66.00$ MOTION PICTURESMotion picture production/distributor132.00$ Motion picture theatre/drive-in275.00$ Plus per seat/per space0.49$ AMUSEMENT AND RECREATION SERVICEDance studios132.00$ Theatrical producers132.00$ Bowling center (1-5 alleys)132.00$ Each additional alley37.50$ Commercial sports186.50$ Physical fitness facilities132.00$ Coin operated amusement devices operator280.00$ Plus each machine32.50$ Amusement and recreation services NEC132.00$ Fortune teller-fee charged1,267.00$ No fee charged-contribution2,205.00$ Phrenologist-fee charged1,487.50$ No fee charged-contribution2,205.00$ FY 2011 Adopted BudgetPage 174 of 278
Village of North Palm Beach FY 2010-2011 Business Tax Receipt Fee ScheduleClassificationExistingHEALTH SERVICESLicensed practitioner each132.00$ Nursing and personal care facility 186.50$ Hospital 186.50$ Medical and dental laboratory186.50$ Home health care132.00$ Miscellaneous health services NEC132.00$ LEGAL SERVICESAttorneys each132.00$ EDUCATIONAL SERVICESElementary and secondary school132.00$ Vocational school132.00$ Schools and educational services NEC132.00$ SOCIAL SERVICESIndividual and family services132.00$ Job training service132.00$ Child care facility (Fla. Statute)154.00$ Family day care (Fla. Statute)59.00$ Community residential home (Fla. Statute)154.00$ Social services NEC132.00$ Membership organizationsENGINEERING, ACCOUNTING, RESEARCH MANAGEMENTEngineering, architectural and surveying-each practitioner 132.00$ Residential designer132.00$ ACCOUNTING, AUDITING AND BOOKKEEPING SERVICESAccounting/bookkeeping service132.00$ Certified public accountant each132.00$ RESEARCH, DEVELOPMENT AND TESTING SERVICESResearch, development and testing services132.00$ FY 2011 Adopted BudgetPage 175 of 278
Village of North Palm Beach FY 2010-2011 Business Tax Receipt Fee ScheduleClassificationExistingMANAGEMENT AND PUBLIC RELATIONS SERVICESManagement services132.00$ Management consulting services 132.00$ Public relation services132.00$ Facility support management services132.00$ Business consulting services NEC132.00$ LATE FEESAll businesses tax receipts issued hereunder may be renewed without penalty no later than September30 by application of the receipt holder. Receipts not renewed by October 1 shall be considered delinquentand 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 FEENew 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 ($25.00)FY 2011 Adopted BudgetPage 176 of 278
FeesFeesPublic SafetyAnnual Fire Inspection Fees Bicycle Registration 1.00$ 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 BoardForfiture Revenue Variesand Care, and Adult Living Facilities:24 units and less 50.00$ Emergency Medical Services Fees25-100 units 75.00$ Basic Life (per transport) 495.00$ 101-500 units 150.00$ Advanced Life Support Level One (per transport) 545.00$ 501 units or greater 250.00$ Advanced Life Support Level Tow (per transport) 600.00$ 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 Structures35.00$ Plan Review FeesInspection & 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 chargeSecond 100.00$ Third 150.00$ Fourth and subsequent 200.00$ Any unproductive trip 75.00$ NORTH PALM BEACH FEE SCHEDULEPublic SafetyFiscal Year 2010-2011FY 2011 Adopted BudgetPage 177 of 278
North Palm Beach Fee SchedulePublic Works Department Fiscal Year 2010-2011Description:Fee:Residential Yard Waste Removal Fee:Disposal Fee $4.50 per cubic yardEquipment and Fuel Costs $2.50 per cubic yardTotal per cubic yard$7.00In addition to the charge per cubic yard, an set amount per hour $18.50 per hour (min 2 hour charge)based on the actual time incurred in removing the yard wastewill be assesed for personal costCommercial Use Property Waste Disposal Fees:Annual disposal fees for garbage and trash and all other refuseis collected by occupancy category and fee per square footageOccupancy category is determined by Palm Beach County SolidWaste Authority (SWA) Total square feet is determined by Palm Beach County PropertyAppraiserOccupancy Category: Fee Per Square FootLow0.068Medium0.0181High0.967FY 2011 Adopted BudgetPage 178 of 278
Fees Sales Tax Total FeeFees Sales Tax Total FeeCommunity Center (Hourly)Pool Membership Fees (Annual) Resident Gymnasium (3 hr minimum) 75.00$ 4.88$ 79.88$ Resident Family 345.00$ 22.43$ 367.43$ Non-Resident Gymnasium (3 hr minimum) 150.00$ 9.75$ 159.75$ Non-Resident Family468.00$ 30.42$ 498.42$ Resident after hours building charge 100.00$ 6.50$ 106.50$ Resident Single 175.00$ 11.38$ 186.38$ Non-Resident after hours building charge 250.00$ 16.25$ 266.25$ Non-Resident Single 260.00$ 16.90$ 276.90$ After hours staff charge 25.00$ -$ 25.00$ Resident Junior (17 & under) 95.00$ 6.18$ 101.18$ School/Non-Profit charge (3 hour minimum) 25.00$ 1.63$ 26.63$ Non-Resident Junior (17 & under) 115.00$ 7.48$ 122.48$ Resident Masters (training ) 115.00$ 7.48$ 122.48$ Anchorage Park Activities Bldg (Hourly)Non-Resident Masters (training ) 160.00$ 10.40$ 170.40$ Resident Room A 25.00$ 1.63$ 26.63$ Non-Resident Room A 35.00$ 2.28$ 37.28$ Resident Room B (2 hr minimum) 35.00$ 2.28$ 37.28$ Non-Resident Room B (2 hr minimum) 60.00$ 3.90$ 63.90$ Pool Fees (Daily) Resident after hours building charge 100.00$ 6.50$ 106.50$ Adult 4.71$ 0.31$ 5.01$ Non-Resident after hours building charge 200.00$ 13.00$ 213.00$ Child (13 & under) 2.82$ 0.18$ 3.00$ Resident after hours staff charge 20.00$ -$ 20.00$ Child (3 & under) Free FreeFree Non-Resident after hours staff charge 25.00$ -$ 25.00$ Tiki Hut #1 - (3 hrs) 50.00$ 3.25$ 53.25$ Resident Anchorage Exercise Room 25.00$ 1.63$ 26.63$ Tiki Hut #2 - (3 hrs) 50.00$ 3.25$ 53.25$ Non-Resident Anchorage Exercise Room 35.00$ 2.28$ 37.28$ Resident Anchorage Art Room 25.00$ 1.63$ 26.63$ Tennis Membership Fees (Annual) Non-Resident Anchorage Art Room 35.00$ 2.28$ 37.28$ Resident Family 474.00$ 30.81$ 504.81$ Resident Anchorage Youth Art Room 20.00$ 1.30$ 21.30$ Non-Resident Family 634.00$ 41.21$ 675.21$ Non-Resident Anchorage Youth Art Room 30.00$ 1.95$ 31.95$ Resident Single 369.00$ 23.99$ 392.99$ Resident Anchorage Gazebo (3 hrs) 50.00$ 3.25$ 53.25$ Non-Resident Single 474.00$ 30.81$ 504.81$ Non-Resident Anchorage Gazebo (3 hrs) 100.00$ 6.50$ 106.50$ Resident Junior (17 & under) 89.00$ 5.79$ 94.79$ Non-Resident Junior (17 & under) 104.00$ 6.76$ 110.76$ Osborne Park (Hourly)Summer Single (May-Sept.) 200.00$ 13.00$ 213.00$ Resident Recreation Building (2 hr minimum) 50.00$ 3.25$ 53.25$ Non-Resident Recreation Building (2 hr minimum) 150.00$ 9.75$ 159.75$ Guest Fees (members) 7.00$ 0.46$ 7.46$ Resident Ballfield Lights (2 hr minimum) 25.00$ 1.63$ 26.63$ Guest Fees (non-members) 10.00$ 0.65$ 10.65$ Non-Resident Ballfield Lights (2 hr minimum) 50.00$ 3.25$ 53.25$ Tennis Ball Machine (Hourly)Lakeside Park (Hourly)Member 5.00$ 0.33$ 5.33$ Resident Tiki Hut - Large (3 hr minimum) 50.00$ 3.25$ 53.25$ Resident 8.00$ 0.52$ 8.52$ Non-Resident Tiki Hut - Large (3 hr minimum) 100.00$ 6.50$ 106.50$ Non-Resident 10.00$ 0.65$ 10.65$ Sports Programs (Per/League)Marina Fees (Annual) Resident Youth Basketball/Volleyball 60.00$ -$ 60.00$ Dry Storage Non-Resident Youth Basketball/Volleyball 70.00$ -$ 70.00$ 15 feet & under 600.00$ 39.00$ 639.00$ Resident Youth Soccer 60.00$ -$ 60.00$ 16 - 20 feet 650.00$ 42.25$ 692.25$ Non-Resident Youth Soccer 70.00$ -$ 70.00$ 21 - 25 feet 700.00$ 45.50$ 745.50$ Coed Softball (per team) 250.00$ -$ 250.00$ 26 - 30 feet 750.00$ 48.75$ 798.75$ Men's Softball (per team) 500.00$ -$ 500.00$ 31 - 35 feet 800.00$ 52.00$ 852.00$ 36 & over 850.00$ 55.25$ 905.25$ Wet Storage 1,886.00$ 122.59$ 2,008.59$ Ramp Decal 60.00$ 3.90$ 63.90$ Temporary Day Launch permit (Res) 10.00$ 0.65$ 10.65$ NOTE:1) Programs offered by the Village of North Palm Beach are not taxable; However, rentals are subject to sales tax. The VNPB reserves the right to change fees at anytime with approval from Village Council.2) Programs may be offered by independent instructors that are not listed. These program fees will be set and collected by the program instructor (sales tax applicable). NORTH PALM BEACH FEE SCHEDULERecreation Facilities/ProgramsFiscal Year 2010-11FY 2011 Adopted BudgetPage 179 of 278
FY 2011 Adopted BudgetPage 180 of 278
Country ClubOrganization ChartFY 2010-2011Village ManagerSummary:Change:FT=7 +2 FTPT=64 +43 PTIC=0-1 ICVillage CouncilResidents of The Village of North Palm BeachVILLAGE BOARDS•Golf Advisory BoardGolf OperationsDirector of Golf Operations 1 FTAssistant Golf Pro 1 FTOutside Service Coordinator 1 FTOutside Service Attendant 7 PTGolf Shop Attendant 5 PT Driving Range/Ranger 9 PTFood & Beverage OperationsDirector of Food & Beverage 1 FT (+1 FT)Assistant Restaurant Manager 1 PT (+1 PT)Restaurant Event Coordinator 1 PT (+1 PT)Head Chef 1 FT (+1 FT)Sous Chef 1 PT (+1 PT)Line Cook 5 PT (+5 PT)Server 24 PT (+24 PT)Bartender 7 PT (+7 PT)Dishwasher 4 PT (+4 PT)Independent Contractor 0 IC(-1 IC)Administrative SupportAdministrative Assistant 1 FTAccounting Clerk 1 FTFY 2011 Adopted BudgetPage 181 of 278
North Palm Beach Country Club Mission Statement The North Palm Beach Country Club (NPBCC) is committed to offering a quality recreational facility to its residents, members and customers. Its mission is to do so by maintaining self-sustaining operations through an integrated combination of pricing, marketing and operating controls that capitalize on the facility’s ideal locale adjacent to the Intracoastal Waterway, the golf club’s Jack Nicklaus “Signature” course design, and exemplary customer service that reflect the high ideals of the Club amenities, special functions and users. Service Levels Narrative – Golf Operations In November 17, 2006 the North Palm Beach Country Club opened its newly renovated golf course, becoming only the second public municipal golf course in the U.S. to bear the prestigious moniker of a Jack Nicklaus “Signature” Golf Course. Our Nicklaus “Signature” course offers five sets of tees so each golfer may challenge the course in a manner that is equal to their individual game. The course will play up to 7,071 yards at a par 71. A putting green is located by hole number one and a pitching/chipping green is located by hole number 15 for golfers to perfect their “short game.” The club also has a members only short game area on the north side of the maintenance facility. Club golf operations are open seven (7) days-a-week offering individual, group and clinic instruction from on-staff PGA professionals, monthly tournaments for all levels of skill and experience, and a lighted driving range. The golf shop offers a variety of soft goods, golf accessories and clubs for sale. The Golf Operation is headed up by the Director of Golf Operations/Head Professional. He is assisted by one (1) full-time Assistant Golf Professional, one (1) full-time Outside Service Coordinator, seven (7) part-time Outside Service Attendants, nine (9) part-time Ranger and Driving Range Attendants, and five (5) part-time Golf Shop Attendants. The operation also has one (1) full-time Administrative Assistant on-site and one (1) full-time Accounting Clerk located in the Finance Department office in Village Hall. This staffing arrangement best reflects the customer service needs of the golf club. The Golf Course Maintenance Division of the Golf Operation is outsourced to International Golf Maintenance (IGM) of Orlando, Florida. This partnership allows a higher level of conditioning on the Nicklaus “Signature” course layout and realizes a significant monetary savings to the Village. The maintenance of the buildings falls under the supervision of the Public Works Department. Outsourcing the maintenance of the golf course and having Public Works oversee the clubhouse maintenance is the most prudent and fiscally responsible way to operate the facility. Service Levels Narrative – Food and Beverage (F&B) Note: Historically, the Food & Beverage operation has been contracted out to an outside vendor. In May of 2010, the Village assumed the daily operations for the North Palm Beach Country Club restaurant. The Country Club Food & Beverage (F&B) Operation is a department of the North Palm Beach Country Club. F&B works cooperatively with the Golf, Tennis, and Pool areas to enhance tournaments, special events and the overall experience at the Club. North Palm Beach Country Club Restaurant, Bar and Banquet operation(s) will be conducted by Village staff under the direct supervision of the Director of Food & Beverage. The F&B Director FY 2011 Adopted BudgetPage 182 of 278
and the Head Chef are the only “regular” full-time Restaurant staff. The remaining restaurant staff are regular and temporary part-time employees of the Village. The Restaurant and Bar shall be “OPEN” to the public serving the membership and community seven (7) days-a-week with modifiable hours of operation predicated upon seasonal activities and overall profitability. Quality food service is the cornerstone of the operation; the Restaurant will serve freshly prepared, high quality, popular cuisine that is targeted to appeal to a variety of tastes and budgets with an emphasis on reasonably and moderately priced signature items of particular appeal to a local market. The Restaurant’s emphasis shall be on quality service in order to maintain its unique image. It provides attentive and friendly service with a high ratio of service personnel to customers and also invests in the training and supervision of its employees. The “Snack Bar,” located adjacent to the Pool, shall service both patrons of the pool as well as golfers seeking to purchase quick food and beverage items. A separate snack bar menu catering to those venues shall be available. Beverage Cart services will also be provided for the Golf Course as well as the Country Club Tennis Center. Cart service shall provide a variety of snack and beverage options including alcoholic beverages. The sale and distribution of alcoholic beverages both on the golf course and within the facilities will be strictly regulated in accordance with the prevailing beverage laws. The banquet hall (room) is available for business meetings, conferences, parties, and special events. Food and beverage services are available and will be coordinated through the F&B Operation. Personnel Changes The personnel / title changes for Fiscal Year 2010/11 are as follows: • Deletion of one (1) F & B independent contractor • Addition of one (1) F & B Director f/t position (pay grade 29) • Addition of one (1) Head Chef f/t position (pay grade 26) • Addition of one (1) Assistant Restaurant Manager p/t position (pay grade 22) • Addition of one (1) Restaurant Event Coordinator p/t position (pay grade 22) • Addition of one (1) Sous Chef p/t position (pay grade 13) • Addition of five (5) Line Cook p/t positions (pay grade 10) • Addition of twenty-four (24) Server p/t positions (pay grade 3) • Addition of seven (7) Bartender p/t positions (pay grade 3) • Addition of four (4) Dishwasher p/t position (pay grade 6) Current Year Accomplishments and New Initiatives The Village Administration anticipates new golfers applying for membership to the Nicklaus “Signature” golf course in the upcoming year. In order to provide reasonable member access to course play while preserving access to “walk-in” guests during high season and holidays, a maximum of 375 annual golf memberships will be allowed for the upcoming fiscal year. Available memberships will continue to be prioritized as follows: • Renewal of existing club members • Residents of North Palm Beach • New members sponsored by existing members in our membership initiative program • Non-resident applications FY 2011 Adopted BudgetPage 183 of 278
In order to maintain the “Signature” course the proposed budget reflects funding for additional trees and sod. These items will be needed to continue the “fine tuning” of the golf course as it moves into its fifth (5th) season of play. Current Year Accomplishments and New Initiatives During FY 2009/10, the North Palm Beach Country Club achieved the following new initiatives and goals for improvement: • Updated landscaping with coquina beds around palm trees in key, high-visibility areas • Continued to transition numerous bunkers from Bahia to Bermuda grass to allow for better playabilty for our golfers • Continued to update golf shop fixtures and offered wider of variety logo items to promote pride in membership • Expanded member tournament program and established mixed events in the afternoons/evenings incorporating both the Golf and F&B operations • Expanded and grew the Summer Membership program • Enhanced the instructional program with more formalized programs for juniors and increased standards for teaching professionals • Established a Key-Debit, pre-paid range program for members giving them a 20% discount over the non-member price Goals and Objectives In the coming year, the North Palm Beach Country Club plans to achieve the following goals and objectives: Council Goal: Maintain and improve all Recreational Facilities of the Village Department Goal: Enhance membership status by making golf memberships more valuable. Objectives: a. Increase overall number of golf memberships b. Promote club through “brand” marketing c. Increase number of golf events for members Council Goal: Enhance the Spirit and Participation of our Community Department Goal: Increase outside events “activities during the summer season to increase year round usage.” Objectives: a. Increase outside tournaments and outings including food and beverage opportunities b. Grow junior, beginner and ladies programs with camps and clinics focusing on year-round residents c. Highlight events / activities available through the Country Club website, Village newsletter and newspaper FY 2011 Adopted BudgetPage 184 of 278
Council Goal: Maintain and improve all Recreational Facilities of the Village Department Goal: To afford its customers the finest dining and entertainment experience through the delivery of quality food and outstanding service and to provide a destination restaurant / bar that exudes an environment that is welcoming to both members and guests. Objectives: a. Create a service-based company whose primary goal is to exceed customers’ expectations! b. Develop a sustainable start-up business c. Develop enough cash flow to pay all salaries as well as grow the business d. Market the use of the NPBCC Banquet facility for weddings and other special events. e. Increase participation in club activities for the Pool, Tennis and Golf. Performance Measures Performance Measure FY 2009 Actual FY 2010 Projected FY 2011 Estimated Number of Golf Memberships 327 276 300 Number of Member marketing events / items N/A 8 12 Number of Member Golf Tournaments 14 24 30 Number of Outside Events/Outings 6 6 12 Number of Outside Clinics and Camps 3 6 12 Number of Advertisements in Newsletters, Blogs, WebPages, etc. 12 14 60 Special events held at NPBCC Banquet room N/A 30 75 Club activities for: Tennis Pool Golf N/A N/A N/A 4 16 4 12 20 12 FY 2011 Adopted BudgetPage 185 of 278
FY 2010Actual Actual ActualGolf F & B Admin TotalBudget9/30/2009 9/30/2008 9/30/2007REVENUESCart Rental 1,017,060 1,017,060995,597998,584 1,007,706 876,518Driving Range 200,227$ 200,227$ 230,279$ 208,230$ 213,103$ 192,407$ Facility Rental- 00- - - Food & Beverage Sales700,000 700,0000- - - Greens Fees 784,000 784,000848,837816,059 863,046 845,385Interest Earnings 3,500 3,5003,5007,376 36,431 43,917Lease - 0134,334132,892 122,880 118,000Lessons36,000 36,00025,30021,622 22,275 198,874Liquor Sales300,000 300,0000- - - Membership 783,350 783,350907,515910,249 1,071,758 959,039Merchandise Sales 140,000 140,000130,000133,386 138,512 98,992Sales of Surplus- 00000Special Events/Camps8,000 - 8,0007,00013,126 7,015 21,617Tournament Proceeds 10,000 10,0008,500508 21,790 13,283Walking Fees 40,760 40,76039,00039,910 32,515 24,771Other 36,750 - 2,325 39,07572,915130,293 115,909 114,639 Total Revenues 3,056,147 1,000,000 5,825 4,061,9723,402,777 3,412,235 3,652,941 3,507,442 EXPENSES Personnel:Salary & Benefits424,501 388,219 112,479925,199565,235558,813 521,249 1,544,541 Operating:Accounting & Auditing- - 8,0008,0008,0006,512 5,986 7,500Charge Card Fees 46,000 - 5,00051,00053,00051,284 48,024 44,559Contractual Services 1,192,388 7,5001,199,8881,202,5881,297,245 1,257,611 1,897Entertainment - 20,600 020,6000000Equipment Rental78,300 16,620 3,30098,220110,300184,894 184,659 175,603Legal Fees- - 10,00010,0005,0002,488 3,623 12,688Marketing & Advertising36,000 18,000 6,00060,00050,00041,869 41,699 9,381Materials & Supplies40,500 25,100 5,50071,10075,15043,866 49,198 344,244Merchandise 112,000 320,000 0432,000115,000112,418 105,496 103,169Repairs & Maintenance 4,900 12,300 017,20032,95017,388 19,692 95,007Utilities 208,939 65,062 8,535282,536290,732238,622 204,514 221,802Other Operating Costs 58,673 59,147 8,000125,82067,02639,683 52,118 286,370 Capital:Capital Outlay68,309 7,500 075,80942,50015,951 5,250 230,902 Debt & Other:Debt Service 424,901424,901474,901506,548 494,759 413,149Insurance-Prop & Gen Liab79,00079,00075,00063,247 150,166 100,608Contingency180,699 180,699235,3950 373,471 49,662 Total Expenses2,270,510 932,548 858,914 4,061,9723,402,7773,180,826 3,517,516 3,641,082OPERATING INCOME -$ -$ 231,409$ 135,425$ (133,641)$ Rounds50,000 50,000 50,910 52,318 48,040 The Village of North Palm BeachFY 2011 Adopted BudgetCountry Club Budget SummaryFY 2010-2011 Adopted BudgetFY 2011 Adopted BudgetPage 186 of 278
Village of North Palm Beach Country ClubFY 2010-2011 Budget HighlightsCurrent number of Memberships 353 Target Number of Rounds 50,000 Operating Highlights:*Golf Course Maintenance Contract 1,153,888 *Utilities 282,536 *Cost of Golf Merchandise 112,000 *Cost of Food & Beverage Merchandise 320,000 *Golf Cart Lease 75,300 *Materials & Supplies 71,100 *Repairs & Maintenance 17,200 *Marketing & Advertising 60,000 *Property/General Liability 79,000 Total Fiscal Year 2010-2011 Operating Costs 2,455,364$ Capital Highlights:*Additional Trees on Golf Course 8,000 *Beverage Cart 7,500 *Parking Lot Overlay (60/40 split with General Fund) 60,309 Total Fiscal Year 2010-2011 Capital Outlay75,809$ FY 2011 Adopted BudgetPage 187 of 278
VILLAGE OF NORTH PALM BEACH COUNTRY CLUB Revenues - Budget Year 2010 - 2011Total $4,061,972Other $236,575 5.82%Membership $783,350 19.28%Greens Fees $784,00019.30%Driving Range $200,2274.93%Cart Rental/Walking Fee $1,057,82026.04%Food & Beverage$1,000,00024.62%Driving RangeMembershipCart Rental/Walking FeeGreens FeesFood & BeverageOtherFY 2011 Adopted BudgetPage 188 of 278
Country Club Revenues $4,061,972 The Country Club is operated as a self-supporting enterprise for which fees charged to users are intended to pay for the full cost of operations. This section includes a discussion regarding revenue sources for the Village’s FY 2010/11 Country Club Budget. The major source of Country Club revenues (approx 70%) are derived from golf memberships, cart rentals, greens fees, and the driving range. The budgeted revenues are estimated based on the number of memberships, plays, and cart rentals over past years; fees for these items are adjusted yearly to accommodate the estimated budgeted expenses of the Country Club Operations. The following assumptions were used when preparing the Country Club Golf Revenue Estimates: • 50,000 anticipated rounds • 353 memberships Cart Rental/Walking Fee $1,057,820 This class of revenue represents 26.04% of the overall Country Club Revenues. The calculation is based on anticipated rounds: Average cart fee per round played (excluding walkers) ($22.11 x 46,000) = $1,017,060 Walking Fees ($10.19 x 4,000 rounds) = $40,760 Membership $783,350 Golf Memberships represent 19.28% of total Country Club Revenues and are based on type of membership: Resident 183 memberships $438,795Non-Resident 93 memberships 311,900Summer 49 memberships 24,255Junior 28 memberships 8,400Golf Plus 8 memberships Included in above Total $783,350 Greens Fees $784,000 Greens Fees represent 19.30% of total Country Club Revenues and are calculated based on seasons: Fall 10/11-11/14 $54,120Pre-Winter 11/15-12/19 70,018Shoulder 12/20-01/30 133,670High 01/31-04/03 267,901Spring 04/04-05/08 80,184Summer 10/01-10/10 and 05/09-09/30 207,200 Total $784,000 FY 2011 Adopted BudgetPage 189 of 278
Driving Range $200,227 Driving Range revenue represents 4.93% of total Country Club Revenues and is based on a 3 year average. FY 2010 $178,572FY 2009 208,230FY 2008 213,879 3 year average $200,227 Food & Beverage $1,000,000 Historically, the Food & Beverage operation has been contracted out to an outside vendor. In May of 2010, the Village assumed the daily operations for the North Palm Beach Country Club Restaurant. Revenue from the Food & Beverage operation represents 24.62% of total Country Club Revenues and is calculated as follows: Food Sales $700,000Liquor Sales 300,000 Total $1,000,000 Miscellaneous $236,575 Miscellaneous Revenue represents 5.82% of total Country Club Revenues and includes the following: Golf Merchandise Sales $140,000Tournament Proceeds 10,000Special Events/Camps 8,000Interest Earnings 3,500Residency Card Fee 2,325Rental-Golf Clubs 18,000Rental-Lockers 1,500Rental-Bag Room 13,750Golf Handicap Service 500Golf Ball Retrieval 3,000 Total $236,575 FY 2011 Adopted BudgetPage 190 of 278
VILLAGE OF NORTH PALM BEACH COUNTRY CLUBExpenses - Budget Year 2010 - 2011Total $4,061,972By DepartmentGolf $2,270,510 55.90% Insurance-Gen Liab & Other $79,000 1.94%Contingency $180,6994.45%Debt Service$424,90110.46%Food & Beverage $932,54822.96%Administration$174,3144.29%By FunctionCapital:$75,809 1.87%Insurance-Gen Liab/Other$79,000 1.94%Operating:$2,376,364 58.50%Personnel:$925,199 22.78%Debt Service:$424,901 10.46%Contingency:$180,699 4.45%Total Operating Costs = $2,455,364 60.45%FY 2011 Adopted BudgetPage 191 of 278
Country Club Expenses $4,061,972 This section includes a discussion regarding appropriations for the Village’s FY 2010/11 Country Club budget, how much of the total budget it comprises, and assumptions used in determining the projections. All expenses are funded by user charges; no taxes or assessments are used to support the Country Club operations. As mentioned in the Basis of Accounting section, capital outlay and debt service are reflected as a budgeted expense although both of these items are balance sheet items in the Village’s CAFR, as required by GAAP. Personal Services $925,199: Employee salary and benefits represent 22.78% of the total Country Club Expenses. These costs are allocated on a per employee basis. Assumptions used in budgeting for the major employee costs are discussed below: Salaries: Performance based merit increases are budgeted at an average of 3.75% based on a 0% - 5% scale. Retirement: Actuarial determined employer contributions for the General Employees Pension were budgeted as follows: General Employees………………………20% The ICMA pension employer contributions were budgeted at 15%. Health Insurance: Health insurance is budgeted at the employee level for the cost provided by the insurance carrier based on type of coverage. There was an increase of 4% in health insurance rates. FICA: This item was budgeted at 7.65% of payroll. Worker’s Compensation: This item is budgeted at the employee level for the cost provided by the insurance carrier based on type of position. Operating Costs $2,455,364 Appropriations are budgeted based on past history and the needs of the Club. Operating costs represent 60.45% of the overall Country Club Expenses. Some highlights of operating costs are listed below: • Golf Course Maintenance Contract $1,153,888 • Utilities 282,536 • Cost of Golf Merchandise 112,000 • Cost of Food & Beverage Merchandise 320,000 • Golf Cart Lease 75,300 • Materials & Supplies 71,100 • Repairs & Maintenance 17,200 • Marketing & Advertising 60,000 • Property/General Liability 79,000 FY 2011 Adopted BudgetPage 192 of 278
Capital Outlay $75,809 Capital needs and resource availability are assessed annually through a capital planning process that results in a five year capital plan. The five-year capital plan includes: • the cost to furnish and maintain capital facilities and equipment, such as roadways, parks, drainage systems and other valuable infrastructure • the cost of new and replacement fixed assets, such as vehicles, equipment, hardware/software, etc. Those items deemed necessary are funded in the respective department’s budget; the remaining items are deferred to future years. For FY 2010/11, capital outlay accounts for 1.87% of the overall Country Club budget. The capital outlay for FY 2010/11 is budgeted as follows: Department Description Amount Golf Course Maintenance Additional Trees on Golf Course $ 8,000 Food & Beverage Beverage Cart $ 7,500 Clubhouse Grounds Parking Lot Overlay $ 60,309 Total $ 75,809 Debt Service $424,901 Debt service payments are the series of payments of principal and interest required on a debt over the fiscal year. The FY 2010/11 debt service budget represents 10.46% of the overall Country Club budget. The FY 2010/11 debt service is a decrease of $50,000 from the FY 2009/10 budget. This is due to one loan maturing in FY 2011. The Country Club is left with two loans [one matures November 2010] and a capital lease outstanding. Contingency $180,699 During the budget process, reserves are set aside to accommodate unanticipated expenditures. For the FY 2010/11 budget, this reserve represents 4.45% of the total budget. FY 2011 Adopted BudgetPage 193 of 278
Country Club Capital Outlay $75,809 Golf Course Trees $8,000 As an on-going effort to maintain and improve our Jack Nicklaus Signature Golf Course, the Golf Operation would like to purchase additional trees for use in various places on and around the golf course. These trees would be located in several areas including, but not limited to the border of the driving range and the 10th and 11th holes, the hillside separating the 1st and 2nd fairways and the open area separating the 9th and 18th tees. The trees would not only function as an aesthetic improvement but would also supply additional protection from balls being hit towards an unintended area. The placement and timing of the installation of these trees would be done in coordination with our golf course maintenance provider (IGM), the Nicklaus Design Group and the Director of Golf Operations. Improvements such as these are necessary not only for playability and aesthetics of the golf course, but to keep the golf course up the high standards necessary to maintain our national rankings and Nicklaus Signature status. Country Club Parking Lot $60,309 The parking lot was reconfigured as part of the golf course renovation back in 2004. The parking lot received a seal coating but the original base has deteriorated to the point that it is in need of resurfacing. (*) This project is a 60/40 split with Public Works. The total cost of the project is $150,773. Public Works allocation is $90,464. Beverage Cart $7,500 The Country Club Operation would like to purchase a beverage cart to be used in the daily on-course F&B operation. One beverage cart is used every day on the course when we are open for play. A second beverage cart is used during busy play days throughout the year, usually three days a week in “season” and on an “as needed” basis on holidays and other busy golfing days throughout the entire year. As two beverage carts are needed (this was a requirement of all previous F&B providers), it is our belief that purchasing a new beverage cart every three years and keeping each cart for six years is a good estimate of the vehicle’s useful life. This way, the beverage cart that is used on a daily basis will be less than three years old while the secondary cart will be in its fourth to sixth year of service. We purchased a used beverage cart a few months ago that should be fine through the rest of FY2010 and make an excellent secondary beverage cart for the following three fiscal years. It is our hope that with excellent upkeep and our good service capabilities that we may even get an extra year or two out of each vehicle. But we are confident that we will get the six year life-cycle out of them using the aforementioned plan (with minor repairs and routine maintenance). FY 2011 Adopted BudgetPage 194 of 278
Village of North Palm BeachFive Year Position SummaryCountry Club010203040506070Full Time19 18 5 5 7Part Time25 22 21 21 642007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 195 of 278
Department SummariesDepartment Summaries FY 2011 Adopted BudgetPage 196 of 278
The Village of North Palm BeachFY 2010-2011 Country Club Adopted BudgetGolf SummaryOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 121,827$ 63,294$ 56,492$ 60,967$ 618,993$ Overtime Pay 5,200 5,200 4,378 3,311 21,664 Lessons 15,000 15,000 16,214 12,123 - Part-time Pay 193,309 335,336 188,890 204,233 183,304 214,622 Benefits: Pension 22,212 10,185 10,320 13,047 141,655 Health Insurance 27,440 21,092 15,694 10,212 118,120 FICA/Medicare 25,602 20,792 21,275 19,679 62,223 Worker's Compensation 6,694 7,203 10,728 9,516 62,736 Other 7,217 89,165 6,495 1,342 1,669 15,400 424,501$ 338,151$ 340,674$ 313,829$ 1,255,413$ OperatingAdvertising 36,000 25,000 16,185 20,576 2,946 Charge Card Fee 46,000 48,000 46,396 43,222 40,103 Club Relations 3,000 10,000 599 748 - Contractual Services 1,192,388 1,195,088 1,292,325 1,254,671 1,897 Equipment Rental 78,300 107,000 181,272 182,003 172,832 Gas, Oil & Lubricants - - - - 26,681 Golf Handicap Expenses 4,400 4,000 3,461 5,329 4,263 Lessons 9,600 8,000 5,684 8,927 11,385 Materials & Supplies 40,500 69,650 39,613 43,331 325,383 Merchandise 112,000 115,000 112,418 105,496 100,989 Printing & Binding 6,000 6,000 3,435 3,898 6,993 Repairs & Maintenance 24,550 24,450 16,540 17,994 76,332 Solid Waste Disposal 6,623 6,020 4,934 - 7,361 Trophies, Awards & Prizes 2,000 1,000 609 - 25 Uniforms & Shoes 4,000 4,000 2,889 2,718 2,332 Utilities 208,939 225,851 178,241 151,593 148,508 Other Operating Costs 3,400 8,000 2,577 5,014 20,300 1,777,700 1,857,0591,907,176 1,845,519 948,331CapitalAudio, Visual, & Comm. Sys 0 0 0 0 0Computer Hardware & Software 0 0 0 0 2,931Furniture & Fixtures 0 5,000 0 5,250 0Construction & Major Renovation 68,309 20,000 11,152 0 132,626Machinery & Equipment - 17,500 4,799 - - 68,309 42,50015,951 5,250 135,557 Total Expenses 2,270,510$ 2,237,710$ 2,263,801$ 2,164,598$ 2,339,301$ FY 2011 BudgetFY 2011 Adopted BudgetPage 197 of 278
FY2011 ProposedFY2010 ActualDifference Special Offers or NotesSingle $2,205.00 $2,100.00 5%Family $3,360.00 $3,200.00 5%Single $3,200.00 $3,200.00 0%Family $4,300.00 $4,300.00 0%Single $2,477.00 $2,372.00 4%Family $3,770.00 $3,610.00 4%Single $3,567.00 $3,567.00 0%Family $4,877.00 $4,877.00 0%Single $2,650.00 $2,650.00 0%Family $3,750.00 $3,750.00 0%Resident $300.00 $200.00 50%Non-Resident $300.00 $300.00 0%Option A: (Cart Fees Only)$495.00 $495.00 0%Option B: (Includes Cart Fees)$995.00 $995.00 0%Single $3,000.00 N/A N/AEach Additional $2,750.00 N/A N/ASilver (Par) $10,000.00 N/A N/AGold (Birdie) $14,000.00 N/A N/APlatinum (Eagle) $17,500.00 N/A N/AEach Additional $2,500.00 N/A N/ACorporateNew Program: Silver allows up to four named individuals employed at a company to join under one membership. Gold and Platinum are same program but also gives company 50 and 100 pre-paid rounds respectively (Greens Fee, Cart Fee & Tax) which can be used for other employees, clients or guests. Additional individuals may be added for $2,500 each.Summer Restrictions: No Charging Priviledges. Option B is limited to Mon-Thur ANYTIME and after 11:00AM Fri-Sun (or pay a cart fee).Unlimited Golf Cart ProgramNew Program: Allows Members an "All-Inclusive" option where they pre-pay for all cart fees and there are no per play charges.N.P.B BusinessEligibilty: Non-Residents owning a business or rental property within the Village.JuniorsJunior Golfer Pass prices will be the same for Residents and Non-Residents.Golf Plus Resident (Golf, Tennis & Pool)Early Pay: Pay Membership Fees in FULL by October 1, 2010 and receive FY2010's Rate.Golf Plus Non-Resident (Golf, Tennis & Pool)New Members: $3,362 for Single and $4,572 for Family Membership (Can not have been a member during FY2009 or FY2010.North Palm Beach Country Club - FY2011 Proposed Membership FeesResidentEarly Pay: Pay Membership Fees in FULL by October 1, 2010 and receive FY2010's Rate.Non-ResidentNew Members: $2,995 for Single and $3,995 for Family Membership (Can not have been a member during FY2009 or FY2010.FY 2011 Adopted BudgetPage 198 of 278
North Palm Beach Country ClubGolf Club Membership & Rates - FY2011Resident Single Early Pay 70 ea. @ $2,100.00 = $147,000.00Regular 70 ea. @ $2,205.00 = $154,350.00Family Early Pay 18 ea. @ $3,200.00 = $57,600.00Regular 17 ea. @ $3,360.00 = $57,120.00Junior 14 ea. @ $300.00 = $4,200.00Non-Resident Single 79 ea. @ $3,200.00 = $252,800.00Family 13 ea. @ $4,300.00 = $55,900.00Junior 14 ea. @ $300.00 = $4,200.00Business 0 ea. @ $2,650.00 = $0.00Based Upon FY2010 Memberships295 Total $733,170.00$783,350.00Summer Memberships (May 1 - September 30)49@$495.00 = $24,255.00Resident Single Early Pay 2 ea. @ $2,372.00 = $4,744.00Golf Portion Only (ea. @ $2,100) $4,200.00Regular 1 ea. @ $2,477.00 = $2,477.00Golf Portion Only (ea. @ $2,205) $2,205.00Family Early Pay 3 ea. @ $3,610.00 = $10,830.00Golf Portion Only (ea. @ $3,200) $9,600.00Regular 2 ea. @ $3,770.00 = $7,540.00Golf Portion Only (ea. @ $3,360) $6,720.00Non-Resident Single 1 ea. @ $3,567.00 = $3,567.00Golf Portion Only (ea. @ $3,200) $3,200.00Family 0 ea. @ $4,877.00 = $0.00Golf Portion Only (ea. @ $4,300) $0.009 Total $25,925.00Grand Total 353$783,350.00Resident Card Holder and Guest of Member Discount 15%Greens Fees: See 2010/2011 Recommended Rates18-Holes9-HolesCart Fees: Member$22.00 $11.00Non-Member$26.00 $13.00Walking Fees: Member ONLY$12.00 $8.00Anticipated Rounds:50,000Golf MembershipsGolf Plus Memberships (Golf, Tennis & Pool)CART RENTALWALKING FEEFY 2011 Adopted BudgetPage 199 of 278
North Palm Beach Country Club 2010-2011 Walk In RatesWeekday1 Rate Weekend2 Rate Weekday1 Rate Weekend2 RateEarly Morning $59.00 $69.00 $35.00 $41.00Fall SeasonMorning $59.00 $69.00 $35.00 $41.00(Oct. 11 - Nov. 14) Mid-Day $49.00 $59.00 $29.00 $35.00Twilight* $39.00 $45.00 N/A N/AEarly Morning $75.00 $85.00 $45.00 $51.00Pre-Winter Season Morning $75.00 $85.00 $45.00 $51.00(Nov. 15 - Dec. 19) Mid-Day $65.00 $75.00 $39.00 $45.00Twilight* $50.00 $55.00 N/A N/AEarly Morning $89.00 $99.00 $53.00 $59.00Shoulder Season Morning $89.00 $99.00 $53.00 $59.00(Dec. 20 - Jan. 30) Mid-Day $79.00 $89.00 $47.00 $53.00Twilight* $49.00 $59.00 N/A N/AEarly Morning $99.00 $99.00 $59.00 $59.00High Season Morning $99.00 $109.00 $59.00 $65.00(Jan. 31 - Apr. 3) Mid-Day $85.00 $89.00 $51.00 $53.00Twilight* $55.00 $59.00 N/A N/AEarly Morning $75.00 $85.00 $45.00 $51.00Spring Season Morning $75.00 $85.00 $45.00 $51.00(Apr. 4 - May 8) Mid-Day $65.00 $75.00 $39.00 $45.00Twilight* $49.00 $59.00 N/A N/ASummer Season Early Morning $45.00 $55.00 $27.00 $33.00(Oct. 1 - Oct 10 & Morning $45.00 $55.00 $27.00 $33.00May 9 - Sep. 30) Mid-Day $39.00 $49.00 $23.00 $29.00Twilight* $32.00 $35.00 N/A N/A* Twilight = After 2:00pm October 11th - January 30th and After 3:00pm January 31st - October 10th3 9-Hole Rates are 60% of 18-Hole Rates9-Hole Rates31 Weekday = Monday - Thursday2 Weekend = Friday - Sunday & HolidaysSeason Time18-Hole RatesFY 2011 Adopted BudgetPage 200 of 278
The Village of North Palm BeachFY 2010-2011 Country Club Adopted BudgetFood & Beverage SummaryOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 102,368$ -$ -$ -$ -$ Overtime Pay - - - - - Part-time Pay 214,426 316,794 - - - - Benefits: Pension 15,229 - - - - Health Insurance 21,936 - - - - FICA/Medicare 24,170 - - - - Worker's Compensation 7,867 - - - - Other 2,223 71,425 - - - - 388,219$ -$ -$ -$ -$ OperatingAdvertising 18,000 - - - - Charge Card Fee - - - - - Contractual Services 19,320 - - - - Entertainment, etc. 20,600 - - - - Equipment Rental 16,620 - - - - Gas, Oil & Lubricants - - - - - Licenses & Fees 5,200 - - - - Linen/Uniform Rental 16,040 - - - - Materials & Supplies 25,100 - - - 122 Merchandise 320,000 - - - - Repairs & Maintenance 12,300 8,500 848 1,699 8,184 Solid Waste Disposal 6,622 9,031 4,932 - - Utilities 65,062 56,309 52,538 44,909 41,783 Other Operating Costs 11,965 - - - - 536,829 73,84058,318 46,608 50,089CapitalAutomotive 7,500 0 0 0 0Audio, Visual, & Comm. Sys 0 0 0 0 0Computer Hardware & Software 0 0 0 0 0Furniture & Fixtures 0 0 0 0 0Dining Room Tables & Chairs 0 0 0 0 0Construction & Major Renovation 0 0 0 0 0China, Glass, Silverware, etc. 0 0 0 0 0Machinery & Equipment - - - - 4,250 7,500 00 0 4,250 Total Expenses 932,548$ 73,840$ 58,318$ 46,608$ 54,339$ FY 2011 BudgetFY 2011 Adopted BudgetPage 201 of 278
The Village of North Palm BeachFY 2010-2011 Country Club Adopted BudgetAdministrationOriginal 2010 BudgetActual 09/30/09 Actual 09/30/08Actual 09/30/07PersonnelSalary: Regular Pay 69,486$ 153,415$ 147,569$ 132,849$ 138,533$ Overtime Pay 1,000 1,000 - 196 1,520 Part-time Pay - 70,486 - - - - Benefits: Pension 12,391 28,437 19,514 22,716 10,329 Health Insurance 21,936 26,587 28,255 24,081 21,970 FICA/Medicare 5,385 11,802 10,546 9,340 10,002 Worker's Compensation 215 2,487 3,660 3,252 852 Other 2,066 41,993 3,356 8,595 14,987 2,083 112,479$ 227,084$ 218,139$ 207,420$ 185,290$ OperatingAdvertising 6,000 5,000 5,548 6,506 1,759 Charge Card Fee 5,000 5,000 4,889 4,802 4,456 Contractual Services 7,500 7,500 4,920 2,940 - Equipment Rental 3,300 3,300 3,621 2,656 2,772 Accounting & Auditing 8,000 8,000 6,512 5,986 7,500 Material & Supplies 5,500 5,500 4,253 5,867 5,109 Repairs & Maintenance - - - - 5,956 Postage 5,000 5,000 4,461 5,163 8,935 Printing & Binding 2,500 2,500 1,403 913 1,020 Marketing - 20,000 20,137 14,617 4,676 Utilities 8,535 8,572 7,843 8,011 12,422 Legal Fees 10,000 5,000 2,488 3,623 12,688 Other Operating Costs 500 3,475 4,700 19,409 17,929 61,835 78,84770,774 80,493 85,222CapitalAudio, Visual, & Comm. Sys 0 0 0 0 22,713Computer Hardware & Software 0 0 0 0 0Furniture & Fixtures 0 0 0 0 0Construction & Major Renovation 0 0 0 0 68,382Machinery & Equipment - - - - - 000 0 91,095Debt & OtherDebt Service 424,901 474,901 506,548 494,759 413,149Contingency 180,699 235,395 0 373,471 49,662Insurance-Property & General Liability 79,000 75,000 63,247 150,166 100,608 684,600 785,296569,795 1,018,396 563,419 Total Expenses 858,914$ 1,091,227$ 858,708$ 1,306,310$ 925,025$ FY 2011 BudgetFY 2011 Adopted BudgetPage 202 of 278
Comprehensive Pay PlanComprehensive Pay Plan FY 2011 Adopted BudgetPage 203 of 278
Village of North Palm Beach TO: Honorable Mayor and Council FROM: Jimmy Knight, Village Manager DATE: September 30, 2010 SUBJECT: Comprehensive Pay and Classification Plan FY 2010/11 This Comprehensive Pay and Classification Plan (“Pay Plan”) reflects all authorized Village employment position classifications and their related salary ranges for all Village employees for the Fiscal Year starting October 1, 2010. This Pay Plan also reflects employment benefits provided to employees unless separately negotiated in collective bargaining agreements. Village management reviews this Pay Plan annually and makes recommendations on the classifications and pay ranges for all positions to maintain appropriate staffing resources in relation to competitive market conditions and the needs of our annual Village budget/operating structure. The attached Pay Plan proposal has been incorporated into the Manager’s proposed budget for the coming fiscal year beginning October 1, 2010. Pay Plan Recommendations This year’s Pay Plan includes: • Provides for an average 3.75% performance-based merit increases (0% to 5%) for FPE-eligible and non-union personnel; • 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; and • Provides for monthly employer and employee health/dental insurance contributions. Recommended Personnel Changes: The Pay Plan reflects proposed changes in Village employment positions including as follow: Additions: • Add one (+1) Director of F & B f/t position (pay grade 29); • Add one (+1) Head Chef f/t position (pay grade 26); • Add one (+1) Assistant Restaurant Manager p/t position (pay grade 22); • Add one (+1) Restaurant Event Coordinator p/t position (pay grade 22); • Add one (+1) Sous Chef p/t position (pay grade 13); • Add five (+5) Line Cook p/t positions (pay grade 10); • Add one (+1) Recreation Assistant p/t position (pay grade 10); • Add four (+4) Dishwasher p/t positions (pay grade 6); • Add seven (+7) Bartender p/t positions (pay grade 3); and • Add twenty-four (+24) Server p/t positions (pay grade 3). Additions / Deletions: • Add one (+1) Independent Contractor / Delete (-1) Recreation Supervisor p/t position (pay grade 21); and • Add one (+1) Accounting Clerk f/t position (pay grade 20) / Delete (-1) Accountant f/t position (pay grade 25). FY 2011 Adopted BudgetPage 204 of 278
Deletions: • Delete one (-1) F & B Independent Contractor. Other Changes: • Reclassify four (4) Library Page p/t positions from pay grade 10 to pay grade 6; and • Reclassify one (1) Special Events Coordinator p/t position from pay grade 21 to Event Coordinator p/t pay grade 20. Pension: Actuarial projections currently indicate that the Village’s required employer contribution for the General Employee Pension Plan decreased this year by 7.94% (to 15.78%) and increased for the Police and Fire Pension Plan by 1.6% (to 17.86%). Additionally, the Village Administration is increasing the required employer contribution by an additional 4.22% in order to “catch up” the plan as it is currently funded less than 85% and falls below the industry standard. All budgeted plan contributions are outlined below: • For Management, General, and FPE-eligible employees: Employer contribution 20.00% Employee contribution 6.0% • For Police and Fire employees: Employer contribution 17.86% Employee contribution 2.0% Medical / Dental Insurance: Village Administration worked with our insurance broker to secure the most advantageous medical insurance renewal possible for the Village and its employees. The Village is making a change in medical insurance carriers away from United Healthcare to Humana in FY 2010/11. The Village has been with United Healthcare since July 1, 2005 and during that time the premiums have increased with every renewal – often in the double digits. In order to maintain the highest quality of benefits affordable for its employees, the Village Administration felt it necessary to secure quotes for comparable coverage from multiple carriers. Humana came back with the closest match in current benefits levels, pricing, and provider networks for Palm Beach, Martin and St. Lucie counties. The negotiated rates for Humana came in at -2.0% for the HMO plans and +16.0% for the POS plans, for a net increase of 4.0% to the Village for FY 2010/11. The price increase is based both on the Village’s individual claims experience rating and the increasing costs within the health care industry as a whole, especially in light of recent healthcare reform legislation mandating greater benefits to larger sections of the population (i.e. no out-of-pocket life-time maximums, no pre-existing condition exclusions, and parity between medical and mental health/substance abuse benefits). With single coverage, for both the medical and dental insurance plans, the lower cost plan is paid entirely by the Village. For employee plus one (medical insurance only) and the family coverage options (for medical and dental insurance), the lower cost plan is paid 80% by the Village and the balance by the employee. Employees choosing higher cost plan options will pay 100% of the cost difference from the lower cost alternative. During FY 2009/10, the Village shifted from taking employees’ share of these premiums as payroll deductions on a biweekly basis (or 26 times annually) to a bi-monthly basis (or 24 times annually). This change has drastically improved the Village’s accounting processes for administering the insurance and reduced the Village’s “variance” between accounts payable (due to the insurance company) and accounts receivable (due from employees). It is the Administration’s belief that this change will result in the FY 2011 Adopted BudgetPage 205 of 278
elimination of notations regarding this issue on the Village’s annual audit. The Village has a 12-month rate-guarantee for continuation of the existing dental insurance programs for the Fiscal Year 2010/11. Monthly employee costs are as follow: Health Insurance: Humana HMO Plan Employee Only Coverage $ 0.00 per month Employee + One Coverage $ 96.26 per month Employee + Family Coverage $202.15 per month Humana POS Plan Employee Only Coverage $ 74.12 per month Employee + One Coverage $244.27 per month Employee + Family Coverage $431.56 per month Dental Insurance: Guardian HMO Plan Employee Only Coverage $ 0.00 per month Employee + Family Coverage $ 4.20 per month Guardian PPO Plan Employee Only Coverage $15.08 per month Employee + Family Coverage $48.35 per month The above monthly employee rates are based upon a total monthly plan cost to the Village as follow: Health Insurance: Humana HMO Plan Employee Only Coverage $ 481.32 per month Employee + One $ 962.64 per month Employee + Family Coverage - $1,492.09 per month Humana POS Plan Employee Only Coverage $ 555.44 per month Employee + One $1,110.65 per month Employee + Family Coverage $1,721.50 per month Dental Insurance: Guardian HMO Plan Employee Only Coverage $12.86 per month Employee + Family Coverage $33.88 per month Guardian PPO Plan Employee Only Coverage $27.94 per month Employee + Family Coverage $78.03 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 2011 Adopted BudgetPage 206 of 278
2010/2011 VILLAGE OF NORTH PALM BEACH COMPREHENSIVE PAY AND CLASSIFICATION PLAN SECTION 1. ESTABLISHMENT A Comprehensive Pay and Classification Plan for the Village of North Palm Beach (the “Pay Plan”), pertaining to all positions, including those that may be specified elsewhere in negotiated collective bargaining agreements or individual employment contracts, is hereby established. This document will supersede and replace the pay related provisions of the Village’s Personnel Rules and Regulations. SECTION 2. DEVELOPMENT OF PAY RANGES The Pay Plan establishes pay ranges (grades) for each classification. Such established salary ranges of pay have been determined with due regard to ranges of pay for other classes, relative difficulty and responsibility of positions in the class, prevailing rates of pay for similar positions, and the financial position of the Village and other economic considerations. Appendix A sets forth the pay ranges (grades) with minimum and maximum levels. Base pay is, by definition, the pay level within pay range for each position classification. Base pay may not exceed the maximum pay rate for the position classification. For General (non-bargaining unit) Employees the Pay Plan provides for a pay range, without regard to specific pay level within that range. Adjustments shown to salary ranges for FPE, PBA and IAFF positions are reflected for budgeting purposes and will be subject to bargaining. SECTION 3. APPLICABILITY All employees of the Village of North Palm Beach, except as provided elsewhere, shall be compensated in accordance with this plan and the exempt (salaried) and non-exempt positions, depending upon job classification. SECTION 4. IMPLEMENTATION The new pay plan will be implemented October 1, 2010. No general (non-union) employees will receive a cost of living adjustment (COLA) effective October 1, 2010. The pay range (grade) of each General Employee shall remain the same as Fiscal Year 2009/10, as reflected in the attached classification plan. Bargaining unit employees shall receive base wage increases only in accordance with their collective bargaining agreement. SECTION 5. HIRING PAY RATES The minimum rate established for a job class shall be paid upon employment, except that the "New-Hired" rate in amounts above the minimum may be authorized if the department head submits adequate written justification and such action is approved by the Village Manager. Approval will be based on the exceptional qualifications of the appointee or inability to employ adequate personnel at the minimum rate. SECTION 6. MERIT INCREASE All employees of the Village of North Palm Beach, except as provided elsewhere, shall be eligible for a merit increase on their employee anniversary date. The anniversary date shall be defined as the employee's entry date into his/her present position. After the one year period in their present position, employees shall be eligible for a merit increase, as defined herein, and shall be eligible at their annual anniversary date every year from that time forward. Employees may be granted such merit increase from zero to five percent (0-5%) of salary, based upon documented and demonstrated workplace performance as recommended by the employee’s Supervisor and Department Director. All merit increases shall be submitted to the Village Manager (or Human Resources) Department FY 2011 Adopted BudgetPage 207 of 278
for review, consideration and written approval prior to discussion or delivery to the employee. Merit increases are not automatic. Such merit increase is contingent upon receipt of a satisfactory performance evaluation. Employees at the maximum pay for their classification will not be eligible for a merit increase in their present Pay Plan classification, but may be eligible for a lump sum performance bonus. The Village Manager shall approve merit increases equal to or greater than 4.5%. Contractual provisions will govern bargaining unit employee merit increases. Lump Sum Performance Bonus: Employees whose compensation is equal to the maximum annual pay range for their position shall be eligible for the annual performance incentive bonus program. Annual performance review bonuses would be paid lump-sum based upon written recommendation and documentation from the Department Head; subject to written approval of the Village Manager or designee as follows: Exceptional Level II performance review rating - $ 1,200 Successful Level I through Exceptional Level I performance review rating - $ 900 Development Required through Below Standards performance review rating - $ 0 The bonus payment shall not be included in an employee’s regular base rate of pay and shall not be carried forward in subsequent years. SECTION 7. PROMOTIONS, DEMOTIONS, TRANSFERS, AND RECLASSIFICATIONS In the event of a promotion to a higher pay range (grade), employees will be placed in the new position’s pay range (grade) at a base pay 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. Upon the written recommendation of the Department Director and written approval by the Village Manager, an employee that is within two (2) months of their existing anniversary / annual review date may receive a merit increase prior to the implementation of their recommended promotion. Bargaining unit employees shall receive promotional increases in accordance with their respective collective bargaining agreement, unless otherwise negotiated. In the event of an involuntary demotion an employee will be placed in the same relative position for the lower position grade as he/she enjoyed in the previous classification, as long as the pay does not decrease more than 10%. For a voluntary demotion to a lower pay range (grade), employee shall be placed in the same relative position for the lower position grade while having their current pay “frozen” at their current level – with future pay adjustments being used to “offset” this higher pay level until fully absorbed. In the event an employee is transferred to a position with the same pay grade, their rate of pay will remain the same. The Village retains the right to evaluate and if appropriate, make personnel classification changes (reclassifications) when appropriate in support of providing the most cost effective and efficient delivery of municipal services to the residents of the Village. All classification changes will be made in accordance with Village policies and procedures. SECTION 8. PART-TIME PAY & MERIT INCREASE Part-time employees shall be paid the hourly wage as outlined in the attached Pay Plan, at the pay range (grade) minimum unless otherwise recommended by the Department Director, and approved by the Village Manager. Permanent Part-Time employees (who must be scheduled annually for work in more than 46 or more weeks) shall be eligible for a merit increase upon receipt of a satisfactory evaluation. Part-time employees who leave Village employment and are subsequently rehired, are not considered to have continuous service, and are eligible for a merit increase annually based upon their rehire date. FY 2011 Adopted BudgetPage 208 of 278
Seasonal part-time employees (scheduled during a 12-month period work for less than 46 weeks), who have worked during the past season and return for the upcoming season, may be eligible for a merit increase at the beginning of the upcoming season, when prior employment ended due to Village operational direction. Those employees who leave employment prior to the end of the season and may later be rehired by the Village, are considered new employees and not eligible for a merit increase upon their rehire date. SECTION 9. OVERTIME/COMPENSATORY TIME Overtime is authorized by the Village Manager or Department Heads. Overtime is paid to hourly employees at one and one-half (1½) times the hourly rate for all hours worked in excess of forty (40) hours per week. Upon prior approval of the Department Head or the Village Manager hourly employees may receive compensatory time off for any work performed in excess of the regularly scheduled hours in a normal work week at one and one-half (1½) hours for every hour for overtime hours worked. Compensatory time for hourly employees shall accrue to no more than sixty (60) hours. Unused accrued compensatory time shall be paid upon termination of employment. Bargaining unit employees shall receive overtime and compensatory time in accordance with their respective collective bargaining agreement, unless otherwise negotiated. SECTION 10. WORK ASSIGNMENTS – HIGHER PAY GRADE The Village administration recommends creating a pay system for General employees who work in a higher pay grade classification. If a General employee is authorized and directed by the Village Manager or designee to temporarily work in a higher pay grade classification, the employee shall be paid five percent (5%) above their base pay rate for the period of time worked in the higher pay grade classification. SECTION 11. BENEFIT ELIGIBILITY Employees in full-time, budgeted positions (scheduled to work 40 or more hours per week) 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. Part-time employees (scheduled to work less than 30 hours per week or less than 1,560 hours per year) are not eligible to participate in the Village’s pension plans, health and dental insurance, long-term disability insurance, employer paid life insurance programs, and sick leave incentive programs. SECTION 12. MISCELLANEOUS BENEFITS/INCENTIVES Pension Contributions –Village employer required pension contributions for General Employee Pension employees will be 15.78% of payroll and 17.86% of payroll for Police/Fire Pension employees. Additionally, the Village Administration increased the required employer contribution for the General Employee Pension Plan by 4.22% (bringing the total to 20.00%) in order to “catch up” the plan as it is currently less than 85% funded and falls below the industry standard. The definition and limitations of earnings shall be as outlined in each respective Village Pension Plan. 457 Deferred Compensation Contributions – The Village will match a non-union, full-time employee’s 457 Deferred Compensation plan based on a contribution rate of 50-cents for every dollar of employee contribution – up to a monthly Village contribution limit of $60 mo. ($720 yr.). Bargaining unit employees shall receive deferred compensation accordance with their respective collective bargaining agreement, unless otherwise negotiated. Long Term Disability Insurance – The Village’s long-term disability shall continue for all full-time employees, unless otherwise negotiated. FY 2011 Adopted BudgetPage 209 of 278
Life Insurance – The Village life insurance program for all full-time employees shall continue to be a level equivalent to the maximum level allowed by IRS regulations before imputing added employee compensation ($50,000, or $25,000 after the age of 70), unless otherwise negotiated. Sick Leave Incentive Award Program – Regular full-time (non-probationary) general employees who do not use any sick leave within any continuous (6) six-month period are eligible to earn eight (8) hours annual leave time as incentive for not using sick leave. Bargaining unit employees shall receive sick leave incentive(s) in accordance with their respective collective bargaining agreement, unless otherwise negotiated. Certification Incentive - The certification incentive program will continue to provide certification pay for job related certifications as recommended by the Department Head and approved by the Village Manager. Certification incentive pay will be issued as follows: • Certifications requiring an examination and continuing education - $1,000 • Certifications requiring continuing education and no examination - $1,000 • Certification requiring an examination with no continuing education - $500 The maximum number of certifications eligible for the certification incentive will be three (3) per individual. The certification incentive will not be included in the base pay rate, and payment will be prorated based on the standard pay cycle. Employees whose base pay plus other types of pay compensation has reached the pay range maximum will be ineligible for certification pay above the pay range maximum. For certification requiring renewal or continuing education, the employee is required to meet the appropriate renewal and to have the certification renewed in order to continue receiving 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. Medical/Dental Insurance Benefit - For all full-time employees, the Village will pay full cost of the lower-cost single coverage and 80% of the lower-cost employee plus one (+1) for health insurance and family coverage for health and dental insurance. Employees shall pay all costs above the Village payment of above coverage including any increased premium expense of the higher-cost medical/dental plans the employee may choose to select. Employees will have medical and dental insurance premiums taken through the payroll process on a twice monthly basis. Flexible Spending Account – The Village’s Flexible Spending Account provides employees the ability to voluntarily set aside tax-deferred compensation for authorized personal expenses such as medical and child care expenses. Tuition Refund Program – The Village shall follow a tuition refund program that provides a maximum benefit of $400 per semester for technical or undergraduate classes and $450 per semester for graduate classes. The reimbursement amount depends on the cost of the class and the grade received. Employees must request approval for a course prior 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 thirty (30) days of successful completion of the course(s). The Village will make all approved payments within sixty (60) days of receipt of the necessary paperwork. Employee Assistance Program (EAP) - The Village offers an Employee Assistance Program through the McLaughlin Young. The program offers various counseling and referral services and provides for three (3) free counseling sessions per year for each employee (paid by the Village). FY 2011 Adopted BudgetPage 210 of 278
Village of North Palm BeachPAY RANGES - FY 2010/11Includes 0% COLA Adjustment effective 10/1/2010**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)New position for FY 10-11Revised Salary Range for FY 10-11Step PlanHourly rateAnnual rate (F/T)# PT# FTTitleUnionGradeFLSAMinimumMidpointMaximumMinimumMidpointMaximum7 0 Bartender (PT) NUPT 3$4.2300$5.2811 $6.4088 $8,798 $10,985 $13,33024 0 Server (PT) NUPT 3$4.2300$5.2811 $6.4088 $8,798 $10,985 $13,33010 0 Camp Counselor (PT) (Seasonal) NUPT 6$7.2500$9.0080 $10.9315 $15,007 $18,737 $22,7384 0 Dishwasher (PT) NUPT 6$7.2500$9.0080 $10.9315 $15,007 $18,737 $22,7384 0 Library Page (PT) NUPT 6$7.2500$9.0080 $10.9315 $15,007 $18,737 $22,7387 0 Outside Service Attendant (PT) NUPT 6$7.2500$9.0080 $10.9315 $15,007 $18,737 $22,7389 0 Driving Range / Ranger (PT) NUPT 8 $8.3251 $10.3938 $12.6133 $17,316 $21,619 $26,2365 0 Line Cook (PT) NUPT 10 $9.5375 $11.9075 $14.4504 $19,838 $24,768 $30,05720 0 Pool Lifeguard (PT) (Seasonal) NUPT 10 $9.5375 $11.9075 $14.4504 $19,838 $24,768 $30,05711 0 Recreation Assistant (PT) NUPT 10 $9.5375 $11.9075 $14.4504 $19,838 $24,768 $30,0571 0 Finance Intern NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,5015 0 Golf Shop Attendant (PT) NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,5010 1 Outside Service Coordinator FPE 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,5011 0 Youth Art Instructor (PT) NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,5011 0 Sous Chef NUPT 13 $11.0398 $13.8148 $16.7051 $22,963 $28,735 $34,7470 1 Clerical Specialist NU 14 $11.6183 $14.5080 $17.5718 $24,166 $30,177 $36,5496 0 Library Clerk (PT) NUPT 14 $11.6183 $14.5080 $17.5718 $24,166 $30,177 $36,5490 1 Grounds Maintenance Worker FPE 15 $12.1386 $15.2018 $18.3808 $25,248 $31,620 $38,2320 2 Street Maintenance Worker FPE 15 $12.1386 $15.2018 $18.3808 $25,248 $31,620 $38,2320 1 Irrigation Technician I FPE 16 $12.7742 $15.9537 $19.3061 $26,570 $33,184 $40,1570 1 Library Assistant FPE 16 $12.7742 $15.9537 $19.3061 $26,570 $33,184 $40,1570 12 Sanitation Collector FPE 16 $12.7742 $15.9537 $19.3061 $26,570 $33,184 $40,157FPE = Federation of Public EmployeesIAFF = International Association of FirefightersNU = Non-UnionNUPT = Non-Union Part-TimePBA = Police Benevolent AssociationFY 2011 Adopted BudgetPage 211 of 278
Village of North Palm BeachPAY RANGES - FY 2010/11Includes 0% COLA Adjustment effective 10/1/2010**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)New position for FY 10-11Revised Salary Range for FY 10-11Step PlanHourly rateAnnual rate (F/T)# PT# FTTitleUnionGradeFLSAMinimumMidpointMaximumMinimumMidpointMaximum0 2 Records Clerk PBA Step plan $13.1838 $16.0246 $19.9167 $27,422 $33,331 $41,4270 1 Assistant Golf Professional NU 18 $14.1035 $17.6299 $21.3292 $29,335 $36,670 $44,3650 3 Permit & Licensing Technician FPE 18 $14.1035 $17.6299 $21.3292 $29,335 $36,670 $44,3650 2 Equipment Operator II FPE 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,8890 1 Irrigation Technician II FPE 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,8890 2 Public Safety Aide NU 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,8890 6 Sanitation Driver / Operator FPE 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,8890 5 Accounting Clerk NU 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,2930 3 Administrative Assistant NU 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,2931 0 Event Coordinator (PT) NUPT 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,2930 3 Mechanic FPE 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,2930 6 Emergency Dispatcher PBA Step plan $15.9566 $19.7662 $24.3305 $33,190 $41,114 $50,6070 3 Recreation Supervisor FPE 21 $16.3006 $20.4039 $24.8551 $33,905 $42,440 $51,69900Special Events Coordinator (PT)NUPT21$16.3006$20.4039$24.8551$33,905$42,440$51,6990 3 Trades Mechanic II FPE 21 $16.3006 $20.4039 $24.8551 $33,905 $42,440 $51,6990 1 Administrative Coordinator NU 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,3441 0 Assistant Restaurant Manager (PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,3440 1 Code Compliance Officer FPE 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,3441 0 Code Compliance Officer (PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,3440 1 Human Resources Specialist NU 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,3440 2 Library Assistant III FPE 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,3441 0 Restaurant Event Coordinator (PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,34412 0 School Crossing Guard (PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,3441 0 Technical Support Specialist (PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,3440 1 Fire Inspector NU 23 $17.9763 $22.4851 $27.3980 $37,391 $46,769 $56,988FPE = Federation of Public EmployeesIAFF = International Association of FirefightersNU = Non-UnionNUPT = Non-Union Part-TimePBA = Police Benevolent AssociationFY 2011 Adopted BudgetPage 212 of 278
Village of North Palm BeachPAY RANGES - FY 2010/11Includes 0% COLA Adjustment effective 10/1/2010**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)New position for FY 10-11Revised Salary Range for FY 10-11Step PlanHourly rateAnnual rate (F/T)# PT# FTTitleUnionGradeFLSAMinimumMidpointMaximumMinimumMidpointMaximum0 1 Trades Mechanic III FPE 23 $17.9763 $22.4851 $27.3980 $37,391 $46,769 $56,9881 0 Building Construction Inspector I (PT) NUPT 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,8740 1 Deputy Village Clerk NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,8740 1 Executive Secretary NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,8740 1 Librarian II FPE 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,8740 1 Parks Facilities Manager NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,8740 1 Recreation Program Coordinator NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,87400AccountantNU25$19.8265$24.7975$30.2307$41,239$51,579$62,8800 2 Firefighter / EMT IAFF Step plan $20.3689 $25.2328 $31.0623 $42,367 $52,484 $64,6100 22 Police Officer PBA Step plan $20.3689 $25.7134 $31.0635 $42,367 $53,484 $64,6120 1 Head Chef NU 26 $20.8084 $26.0110 $31.7334 $43,281 $54,103 $66,0060 1 Sanitation Supervisor NU 26 $20.8084 $26.0110 $31.7334 $43,281 $54,103 $66,0060 1 Street Maintenance Supervisor NU 26 $20.8084 $26.0110 $31.7334 $43,281 $54,103 $66,0060 2 Building Construction Inspector II FPE 27 $21.8490 $27.2827 $33.8723 $45,446 $56,748 $70,4540 1 Planner NU 27E$21.8490 $27.2827 $33.8723 $45,446 $56,748 $70,4540 16 Firefighter / Paramedic IAFF Step plan $22.4630 $27.8260 $34.8475 $46,723 $57,878 $72,4830 1 Network Support Specialist NU 28E$22.9473 $28.7279 $35.6062 $47,730 $59,754 $74,0610 1 Director of Food & Beverage NU 29E$24.1037 $30.1143 $37.3406 $50,136 $62,638 $77,6680 1 Director of Golf Operations NU 29E$24.1037 $30.1143 $37.3406 $50,136 $62,638 $77,6680 1 Superintendent of Public Works NU 29E$24.1037 $30.1143 $37.3406 $50,136 $62,638 $77,6680 1 Finance Manager NU 32E$27.9188 $34.9124 $43.2941 $58,071 $72,618 $90,052FPE = Federation of Public EmployeesIAFF = International Association of FirefightersNU = Non-UnionNUPT = Non-Union Part-TimePBA = Police Benevolent AssociationFY 2011 Adopted BudgetPage 213 of 278
Village of North Palm BeachPAY RANGES - FY 2010/11Includes 0% COLA Adjustment effective 10/1/2010**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)New position for FY 10-11Revised Salary Range for FY 10-11Step PlanHourly rateAnnual rate (F/T)# PT# FTTitleUnionGradeFLSAMinimumMidpointMaximumMinimumMidpointMaximum0 4 Fire Rescue Lieutenant IAFF Step plan $27.9833 $32.3939 $38.4117 $58,205 $67,379 $79,8960 6 Sergeant PBA Step plan $28.1621 $32.9115 $38.4191 $58,577 $68,456 $79,9120 1 Director of Human Resources NU 33E$29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,5010 1 Director of Information Technology NU 33E$29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,5010 1 Director of Library NU 33E$29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,5010 1 Director of Parks and Recreation NU 33E$29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,5010 1 Village Clerk NU 33E$29.3053 $36.6463 $45.4330 $60,955 $76,224 $94,5010 1 Building Official NU 34E$30.7510 $38.4388 $48.4375 $63,962 $79,953 $100,7500 1 Director of Community Development NU 35E$32.3114 $40.3456 $50.8661 $67,208 $83,919 $105,8020 1 Director of Public Works NU 35E$32.3114 $40.3456 $50.8661 $67,208 $83,919 $105,8020 1 Fire Chief NU 35E$32.3114 $40.3456 $50.8661 $67,208 $83,919 $105,8020 2 Police Captain NU 36E$36.0459 $39.7410 $44.4738 $74,975 $82,661 $92,5060 1 Director of Finance NU 39E$39.3055 $49.0741 $62.8307 $81,755 $102,074 $130,6880 1 Director of Public Safety NU 42E$45.4330 $56.7620 $72.7152 $94,501 $118,065 $151,248FPE = Federation of Public EmployeesIAFF = International Association of FirefightersNU = Non-UnionNUPT = Non-Union Part-TimePBA = Police Benevolent AssociationFY 2011 Adopted BudgetPage 214 of 278
Village of North Palm BeachFive Year Position Summary020406080100120140160180General Fund PositionsFull Time162 164 143 140 139Part Time61 64 67 68 692007 2008 2009 2010 2011010203040506070Country Club PositionsFull Time19 18 5 5 7Part Time25 22 21 21 642007 2008 2009 2010 2011FY 2011 Adopted BudgetPage 215 of 278
2002200320042005200620072008200920102011Number of Employees:General GovernmentVillage Manager - Full-Time1111111111Assistant Village Manager - Full-Time1111000000Systems SpecialistFull-Time1111222222Part-time0000000111Executive Secretary - Full-Time1111111111Human Resources - Full-Time0000222222Village Clerk - Full-Time0003333333FinanceFull-time5555555555Part-Time0000001111Public WorksFull-time 61 61 61 62 54 47 48 38 37 37Part-Time4886300000Public SafetyFull-time 63 66 66 61 66 68 68 67 67 67Part-Time 12 14 14 15 14 13 12 11 12 12Community Development and PlanningFull-time00000910999Part-Time0000011222Leisure ServicesLibraryFull-time9998777666Part-Time877788 8101010RecreationFull-time5665151517976Part-Time 14 14 14 15 31 39 42 42 42 43Other Government - Country ClubFull-time 24 25 25 24 18 19 18557Part-Time 36 27 27 27 24 25 22 21 21 64Total Number of Employees Budgeted FY Ending245 246 246 242 254 265 268 236 234 279* Variance exists due to the employment of seasonal and part-time employeesSource: Village of North Palm Beach Budget ReportVILLAGE OF NORTH PALM BEACHFull-Time Equivalent Village Government Employees by FunctionLAST TEN FISCAL YEARS (*)UnauditedFY 2011 Adopted BudgetPage 216 of 278
FY 2011 Adopted BudgetPage 217 of 278
Capital Improvement Plan INTRODUCTION Municipal government provides needed and desired services to the public and in order to provide these services, the Village must furnish and maintain capital facilities and equipment. This is accomplished through the use of a Capital Improvement Plan (CIP). The CIP is a five year projection of future improvements to existing facilities, the acquisition of land and buildings, construction of new facilities and major equipment purchases. This includes the regular replacement of equipment such as vehicles and computer hardware/software. The Village Council adopts the five year plan as a part of the annual budgeting process. The first year of the plan is then formally adopted as part of the Annual Budget for the current year; it is the only year for which funding may legally be appropriated. Future years’ funding requirements are identified, but are not authorized. The Village of North Palm Beach defines a “capital outlay” as the cost(s) associated with the acquisition of land, improvements to land, easements, buildings, vehicles, machinery, equipment, infrastructure, and other tangible or intangible assets that are used in operations and that have an initial useful life extending beyond a single reporting period. The minimum dollar threshold for a capital outlay is $2,500. Capital outlays of $10,000 or more are included in the CIP. The plan places projects [valued at $10,000 or more] in priority order, and schedules the projects for funding and implementation. As presented, it is a five-year forecast that allows the Village to plan ahead for its new capital and renewal and replacement needs. Programming capital requirements over time can promote better use of the Village’s financial resources, reduce costs and assist in the coordination of public and private development. Careful management of its assets keeps the Village poised for flexible and responsive strategic planning that allows the Village to proactively prepare the groundwork for capital projects so when funding opportunities arise, a plan is ready to be implemented. By looking beyond year-to-year budgeting and projecting what, where, when and how capital investments should be made, capital planning enables the Village to maintain an effective level of service for the present and future population. THE CAPITAL IMPROVEMENT PLAN (CIP) The result of this continuing planning process is the CIP, which is the Village’s five-year roadmap for creating, maintaining, and funding present and future capital requirements. The CIP serves as a planning instrument in conjunction with the Village Comprehensive Plan and the Village Council’s Goals to identify needed capital projects and coordinate the financing and timing of improvements in a way that maximizes the return to the public. It provides a planned systematic approach to utilizing the Village financial resources in the most responsive and efficient manner to meet its service and facility needs. It serves as the “blueprint” for the future of the community and is a management and planning tool. The underlying strategy of the CIP is to plan for capital expenditures necessary for the safe and efficient provision of public services in accordance with Village policies and objectives adopted in the FY 2011 Adopted BudgetPage 218 of 278
Village’s Comprehensive Plan. It involves conducting needs assessments and allowing for flexibility to take advantage of opportunities for capital investment. Capital planning decisions are made based on an analysis of each project which includes: cost versus benefits, capital renewal strategies, repair-versus-replacement costs and new service demands. A critical element of a balanced CIP is the provision of funds to both preserve or enhance existing facilities and provide new assets to respond to changing service needs. While the program serves as the long range plan, it is reviewed and revised annually in conjunction with the budget. Projects and their scopes are subject to change as the needs of the community become more defined and projects move closer to final implementation. Priorities may be changed due to funding opportunities or circumstances that cause a more rapid deterioration of an asset. Projects may be revised for significant costing variances. The adoption of the CIP is neither a commitment to a particular project nor a limitation to a particular cost. As a basic tool for scheduling anticipated capital projects, it is a key element in planning and controlling future capital financing. When adopted, the CIP provides the framework for the Village’s management team and the Village Council with respect to investment planning, project planning and managing any debt. CIP REVIEW The Village Manager is responsible for reviewing capital project requests and providing recommendations to the Village Council. Each department submits requests for its capital funding requirements to the Village Manager. These requests could be for something as minor as the purchase of a piece of equipment to the complete rebuild/new installation of a piece of infrastructure. The Village Manager, along with the Finance Director and Department Head, conduct an in-depth analysis of the impact of the CIP on cash flow and financial obligations, as well as the Village’s ability to finance, process, design and ultimately maintain projects. The fiscal impact for each individual project (including future maintenance and replacement costs), is also analyzed. The overall goal is to develop CIP recommendations that: • Preserve the past, by investing in the continued upgrade of Village assets and infrastructure; • Protect the present with improvements to Village facilities and infrastructure; • Plan for the future. CIP CRITERIA & CATEGORIES The CIP is developed through input by professional staff, citizens of North Palm Beach, and elected Village officials. There are typically more proposals than can be funded in the five-year CIP period, so the projects are evaluated and ranked in order of priority according to the following guidelines: a) Whether the proposed project is financially feasible, in terms of its impact upon Village budget potential; b) Whether the project is needed to protect public health and safety, to fulfill the Village’s legal commitment to provide facilities and services, or to preserve, achieve full use of, or increase the efficiency of existing facilities; FY 2011 Adopted BudgetPage 219 of 278
c) Whether the project represents a logical extension of facilities and services within a designated Village Planning Area; and d) Whether or not the proposed project is consistent with plans of State agencies and the South Florida Water Management. Further, the projects are broken down into the following categories: 1. The project is urgent and/or mandated, and must be completed quickly. The Village could face severe consequences if the project is delayed, possibly impacting the public health, safety, and welfare of the community, or having a significant impact on the financial well being of the Village. The project must be initiated or financial/opportunity losses will result. 2. The project is important and addressing it is necessary. The project impacts safety, law enforcement, public health, welfare, economic base, and/or quality of life in the community. 3. The project would enhance the quality of life and would provide a benefit to the community. Completion of the project would improve the community providing cultural, recreational, and/or aesthetic effects. 4. The project would be an improvement to the community, but need not be completed within a five-year CIP. Based on the criteria and category, the project is either included in the CIP or excluded. CIP POLICIES • The Village will adopt the first year of a multi-year plan for capital improvements, update it annually and make every attempt to complete all capital improvements in accordance with the plan. • The Village will coordinate the development of the CIP budget with the development of the operating budget to ensure future operating expenditures and revenues associated with new capital improvements will be projected and incorporated into the current and future operating budgets. • The Village will maintain its physical assets at a level adequate to protect the Village’s capital investment and minimize future maintenance and replacement costs. • In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five (5%) of the property tax base of the Village. For Fiscal Year 2011, this amounts to $77.17 million. The Village has no general obligation debt. CIP FINANCING/FUNDING ALTERNATIVES Capital improvements may be funded by a variety of means depending on the nature of the project, availability of funds, and the policies of Village Council. Financing decisions are made based on established Village policies and available financing options directly related to project timing and choice of revenue sources. The funding methodology for the CIP is reliant upon available resources FY 2011 Adopted BudgetPage 220 of 278
including regular operating funds, funds from grants and user fees, useful life of the improvement, and sharing the costs between current and future users. While some projects can be delayed until funds from existing revenues are available, others cannot. The Village explores all options such as ad valorem taxes, grants, user fees, bonds, loans, and reserves to fund improvements. The following financing sources are available to fund the CIP: • Ad Valorem Taxes: The Village does not use these funds as a debt security due largely to the required electoral approval (voter referendum) prior to issuance. Property taxes are directly linked to the assessed value of individual property, not to the consumption of specific goods and services. • Non-Ad Valorem Revenues: These types of revenues can be pledged to support various types of bond issues. Such bonds are similar to general obligation bonds in that proceeds are often used for general government purposes and repayment is unrelated to the revenue generating capacity of the project being financed. However, unlike general obligation bonds, non-ad valorem revenue bonds are payable solely from revenues derived from the pledged revenue (such as sales tax, local option fuel tax, and the guaranteed portion of municipal sharing). • User Fees and Charges: These revenues include a variety of license and permit fees, facility and program fees, and fines. They are rarely used as debt security for non-Enterprise Fund capital projects, but could be a source of direct funding of a small capital improvement. • Enterprise Fund User Fees: These revenues are derived from self-supporting business enterprises (Country Club) which provide services in return for compensation. The enterprise revenue used to secure debt is commonly termed “net-revenue” consisting of gross revenues less operating costs. • Note: A written, short-term promise to repay a specified amount of principal and interest on a certain date, payable from a defined source of anticipated revenue. Usually notes mature in one year or less. Rarely used by the Village. • Commercial Paper: Generally defined as short term, unsecured promissory notes issued by organizations of recognized credit quality, usually a bank. Rarely used by the Village. • Grant: Contribution or gift of cash or other asset from another government to be used or expended for a specific purpose, activity or facility. • Bond: An issuer’s obligation to repay a principal amount on a certain date (maturity date) with interest at a stated rate. Bonds are distinguishable from notes in that notes mature in a much shorter time period. General Obligation Bonds: A bond secured by the full faith and credit of the Village’s ad valorem taxing power. These are not used by the Village due to the requirement for a voter referendum. FY 2011 Adopted BudgetPage 221 of 278
Revenue Bonds: Bonds payable from a specific revenue source, not the full faith and credit of an issuer’s taxing power and require no electoral approval. Pledged revenues are often generated by the operating or project being financed. The administrative ability to seek and utilize the best possible source, or combination of sources, from the various alternatives for financing Capital Improvements can maximize the Village’s Capital Improvement Plan, saving the cost of inefficiencies, which occur from not adequately addressing capital needs. The future development, growth and general well being of our citizens is directly related to an affordable and realistic Capital Improvement Plan. THE CIP SCHEDULE AND PROJECT LISTS The CIP includes a comprehensive listing of all projects contained in the Five-Year CIP. Detailed project request forms are contained in the plan for those projects included in the first year of the CIP. 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. Projects included in the CIP were evaluated based on the criteria mentioned above. Application of these criteria ensures that each project recommended for Council consideration does indeed support the policy objectives of the Village’s long-term planning documents and identifies a basis for scheduling and allocation of resources. The Fiscal Year 2011-2015 CIP recommends a total investment of $6.59 million in the Village of North Palm Beach’s capital facilities and equipment during a five-year period. The first year (2011) is the most active and important year of the CIP. The remaining four years of the CIP lists the capital projects that will be done in the future and their estimated cost. The total budget (which will be included in the departmental capital outlay allocation in the Annual Budget) for capital improvements in FY 2011 is $361,200, comprised of the following projects: • Perimeter wall around Public Works $85,000 • Country Club Parking Lot $60,309 • Vehicle Replacement $92,449 • Refurbish Library downstairs bathroom $10,642 • Pool Pump Room Renovation $90,000 • Water Well and Pump $11,800 • Lightning Detection System $11,000 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. FY 2011 Adopted BudgetPage 222 of 278
Total 5 Year CIP$6,598,588Village of North Palm Beach5 Year CIP SummaryFY 2011-2015FY 2011 Adopted BudgetPage 223 of 278
Village of North Palm Beach5 Year Capital Improvement Plan SummaryFY 2011-2015FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Category/DepartmentAutomotive:Country Club473,000 12,000 485,000$ Community Development 40,000 20,000 60,000$ Parks & Recreation 19,000 53,000 72,000$ Public Safety 73,449 304,000 29,000 206,000 295,000 907,449$ Public Works 280,000 208,500 189,909 149,000 827,409$ -$ Subtotal Automotive:92,449 677,000 730,500 407,909 444,000 2,351,858$ Computer Hardware & Software:Community Development100,000 100,000$ -$ Subtotal Computer Hardware & Software:- - - 100,000 - 100,000$ Construction & Major Renovation:Country Club 60,309 25,000 85,309$ Library 10,642 259,300 269,942$ Parks & Recreation 90,000 545,000 10,000 10,000 655,000$ Public Works 327,644 897,739 418,022 418,022 418,022 2,479,449$ -$ Subtotal Construction & Major Renovation488,595 1,702,039 453,022 418,022 428,022 3,489,700$ Machinery & Equipment:Country Club25,000 25,000$ Library54,230 54,230$ Parks & Recreation 22,800 90,000 112,800$ Public Safety 35,000 100,000 50,000 185,000$ Public Works15,000 50,000 65,000$ -$ Subtotal Machinery & Equipment22,800 179,230 140,000 100,000 - 442,030$ Playground & Outside Equipment:Parks & Recreation 155,000 30,000 30,000 215,000$ -$ Subtotal Playground & Outside Equipment- 155,000 30,000 - 30,000 215,000$ Estimated Total Cost 603,844$ 2,713,269$ 1,353,522$ 1,025,931$ 902,022$ 6,598,588$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village 361,200 2,060,769 880,522 1,025,931 902,022 5,230,444$ Lease473,000 473,000$ Grant 652,500 652,500$ Capital Projects Fund 242,644 242,644$ Estimated Total Funding 603,844$ 2,713,269$ 1,353,522$ 1,025,931$ 902,022$ 6,598,588$ Funding SourceCost by CIP YearFY 2011 Adopted BudgetPage 224 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: Country Club Department: Golf Division: Golf Course MaintenanceFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeConstruction & Major Renovation: Synthetic Turf for Driving Range 3 years 25,000 25,000$ Subtotal Construction & Major Renovation- - 25,000 - - 25,000$ Estimated Total Cost-$ -$ 25,000$ -$ -$ 25,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village - - 25,000 - - 25,000$ Grant-$ Other-$ Estimated Total Funding-$ -$ 25,000$ -$ -$ 25,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 225 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: Country Club Department: Golf Division: Golf ShopFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive Golf carts w/ GPS systems (80) 2010 (80) 3 years 440,000 440,000$ Carry Alls (2) 2010 (2) 3 years 18,000 18,000$ Subtotal Automotive- - 458,000 - - 458,000$ Estimated Total Cost-$ -$ 458,000$ -$ -$ 458,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village - - - - - -$ Grant-$ Lease458,000 458,000$ Estimated Total Funding-$ -$ 458,000$ -$ -$ 458,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 226 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: Country Club Department: Golf Division: Clubhouse Building and GroundsFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive: Driving Range Cart 2010 (1) 4 years12,000 12,000$ -$ Subtotal Automotive- - - 12,000 - 12,000$ Construction & Major Renovation: Country Club Parking Lot (40%) 10 years 60,309 60,309$ -$ Subtotal Construction & Major Renovation60,309 - - - - 60,309$ Estimated Total Cost60,309$ -$ -$ 12,000$ -$ 72,309$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village 60,309 - - 12,000 - 72,309$ Grant-$ Other-$ Estimated Total Funding60,309$ -$ -$ 12,000$ -$ 72,309$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 227 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund: General Fund (60%) Country Club (40%) Department: Public Works / Country ClubProject Title: Country Club Parking Lot Overlay/Improvements Division: Streets & Grounds / Clubhouse GroundsDescription/Detail: Overlay of parking lot and installation of exfiltration trench in (3) areas to reduce flooding and runoff.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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested:1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price150,773.00 150,773.00$ Increased safety Plus: Installation or other costs- -$ XConstruction/Major Improvement Less: Trade-in or other discount- -$ Other (Please specify)Net Purchase Cost150,773.00$ 150,773.00$ Estimated Useful Life in Years: 10Replaced item(s): Funding Source (List Amount):ItemDisposition Method90,464.00$ Village (*)60,309.00$ Village-Country ClubGrant Developer FeesDebt Service LeaseOperating Impact: Other Comment:None Parking lot was seal coated back at the time of the course renovation.(*) funded from accumulated savings in Village's Capital Projects Fund-Street AccountFY 2011 Adopted BudgetPage 228 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: Country Club Department: Food & Beverage Operations Division: Food & BeverageFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive: Beverage Cart 2007 (1) 4 years 15,000 15,000$ -$ Subtotal Automotive- - 15,000 - - 15,000$ Machinery & Equipment: Range Hood & Ansul System 10-15 years 25,000 25,000$ Subtotal Machinery & Equipment- - 25,000 - - 25,000$ Estimated Total Cost-$ -$ 40,000$ -$ -$ 40,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village - - 25,000 - - 25,000$ Grant-$ Lease15,000 15,000$ Estimated Total Funding-$ -$ 40,000$ -$ -$ 40,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 229 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Community Development Division: Community PlanningFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive:-$ Sport Utility Vehicle 2006 (1) 7 Years / 100k miles 20,000 20,000$ -$ Subtotal Automotive:- - 20,000 - - 20,000$ -$ Estimated Total Cost-$ -$ 20,000$ -$ -$ 20,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village - - 20,000 20,000$ Grant-$ Other-$ Estimated Total Funding-$ -$ 20,000$ -$ -$ 20,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating Impact; Vehicle ReplacementFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 230 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Community Development Division: BuildingFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive:-$ S10 Pickup 2009 (2) 7-10 years-$ Sport Utility Vehicle 2008 (1) 7-10 years-$ Subtotal Automotive:- - - - - -$ Computer Hardware & Software:-$ New Software 10 years100,000 100,000$ Subtotal Computer Hardware & Software- - - 100,000 - 100,000$ -$ Estimated Total Cost-$ -$ -$ 100,000$ -$ 100,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village - - - 100,000 - 100,000$ Grant-$ Other-$ Estimated Total Funding-$ -$ -$ 100,000$ -$ 100,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating Impact; ReplacementFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 231 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Community Development Division: Code EnforcementFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive:-$ S10 Pickup 2000 (1) 10-15 years 20,000 20,000$ S10 Pickup 2002 (1) 10-15 years 20,000 20,000$ Subtotal Automotive:- 40,000 - - - 40,000$ -$ Estimated Total Cost-$ 40,000$ -$ -$ -$ 40,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village - 40,000 - - - 40,000$ Grant-$ Other-$ Estimated Total Funding-$ 40,000$ -$ -$ -$ 40,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating Impact; Vehicle ReplacementFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 232 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Library Division: N/AFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeConstruction & Major Renovation: Refurbish upstairs staff kitchen & restroom 40 years 14,300 14,300$ Roof replacement 30-39 years 145,000 145,000$ Replace lobby windows 40 years 100,000 100,000$ Refurbish downstairs restrooms 40 years 10,642 10,642$ Subtotal Construction & Major Renovation10,642 259,300 - - - 269,942$ Machinery & Equipment: Replace A/C Handlers 10-15 years 54,230 54,230$ Subtotal Machinery & Equipment- 54,230 - - - 54,230$ Estimated Total Cost10,642 313,530 - - - 324,172$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village 10,642 313,530 - - - 324,172$ Grant-$ Other-$ Estimated Total Funding10,642 313,530 - - - 324,172$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 233 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund:General FundDepartment:LibraryProject Title:Refurbish downstairs public restroomsDescription/Detail:Replace partitions, tile flooring with base, new chromeflushing valves for the commodes, new sinks, and faucets,new mirrors, new drop ceiling and lighting, and painting.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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested: 2Present equipment obsoleteXReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price 5,321.00 10,642.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major Improvement Less: Trade-in or other discount - -$ Other (Please specify)Net Purchase Cost 5,321.00$ 10,642.00$ Estimated Useful Life in Years:40 yearsReplaced item(s): Funding Source (List Amount):ItemDisposition Method$10,642.00 Village LeaseGrant Developer FeesDebt Service OtherOperating Impact:No operating ImpactOther Comment:These are original to the building and are showing their age. The fixtures tend to leak.The partitions are dard and since lighting is poor, the facilities can feel claustrophobic.The work requested would include new partitions, new VCT tile flooring with base, newchrome flushing valves for the commodes, new sinks & faucets, new mirrors, new dropceiling & lighting, and painting.FY 2011 Adopted BudgetPage 234 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Parks & Recreation Division: RecreationFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive: Sport Utility Vehicle / Blazer 2002 (1) 10 years 19,000 19,000$ 15 passenger van 2000 (1) 12 years 25,000 25,000$ S-10 Pick Up 2003 (1) 9 years 14,000 14,000$ Subtotal Automotive:19,000 39,000 - - - 58,000$ Machinery & Equipment: Relight Osborne Park 20 years 90,000 90,000$ Subtotal Machinery & Equipment- 90,000 - - - 90,000$ Playground & Outside Equipment: Playground Equipment 12 years 30,000 30,000 30,000 90,000$ Subtotal Playground & Outside Equipment- 30,000 30,000 - 30,000 90,000$ Construction & Major Renovation: Memorial Park 20 years 150,000 150,000$ Osborne Park Fencing 10 years 60,000 60,000$ Playground Resurfacing 5 years 10,000 10,000 10,000 30,000$ Subtotal Construction & Major Renovation- 220,000 10,000 - 10,000 240,000$ Furniture & Fixtures:-$ Subtotal Furniture & Fixtures- - - - - -$ Estimated Total Cost19,000$ 379,000$ 40,000$ -$ 40,000$ 478,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village 19,000 176,500 40,000 - 40,000 275,500$ Grant- 202,500 202,500$ Other-$ Estimated Total Funding19,000$ 379,000$ 40,000$ -$ 40,000$ 478,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 235 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund:General FundDepartment:Parks & RecreationProject Title:Vehicle ReplacementDivision:RecreationDescription/Detail:Replace Director's 2002 Blazer 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)XAutomotive (#66410) Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested: 1Present equipment obsoleteXReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price 19,000.00 19,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major Improvement Less: Trade-in or other discount - -$ Other (Please specify)Net Purchase Cost 19,000.00$ 19,000.00$ Estimated Useful Life in Years:10 yearsReplaced item(s): Funding Source (List Amount):ItemDisposition Method19,000.00$ Village LeaseUnit # 50Auction Grant Developer FeesDebt Service OtherOperating Impact: Other Comment:No Operating Impact; Vehicle Replacement Vehicle has 90,000 milesFY 2011 Adopted BudgetPage 236 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Parks and Recreation Division: TennisFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive Maintenance cart 8 years 14,000 14,000$ Subtotal Automotive- 14,000 - - - 14,000$ Machinery & Equipment: Pump & well 10 years 11,800 11,800$ Subtotal Machinery & Equipment11,800 - - - - 11,800$ Estimated Total Cost11,800$ 14,000$ -$ -$ -$ 25,800$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village 11,800 14,000 - - - 25,800$ Grant-$ Other-$ Estimated Total Funding11,800$ 14,000$ -$ -$ -$ 25,800$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 237 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund:General FundDepartment:Parks & RecreationProject Title:Water Well and PumpDivision:TennisDescription/Detail:Purchase and installation of pump and well at tennis facilityCapital Category (Check Appropriate):XMachinery & 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: 1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price 11,800.00 11,800.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major Improvement Less: Trade-in or other discount - -$ newOther (Please specify)Net Purchase Cost 11,800.00$ 11,800.00$ Estimated Useful Life in Years:10 yearsReplaced item(s): Funding Source (List Amount):ItemDisposition Method11,800.00$ Village LeaseGrant Developer FeesDebt Service OtherOperating Impact: Other Comment:No operating impact Improve court irragation. Save on maintenenace supplies and cost.FY 2011 Adopted BudgetPage 238 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Parks and Recreation Division: PoolFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeConstruction & Major Renovation: Wading Pool Renovation 20 years 100,000 100,000$ Pool Resurfacing 15 years 225,000 225,000$ Pump Room Renovation 25 years 90,000 90,000$ Subtotal Construction & Major Renovation90,000 325,000 - - - 415,000$ Playground & Outside Equipment: Pool Slides 10 years 125,000 125,000$ Subtotal Playground & Outside Equipment- 125,000 - - - 125,000$ Machinery & Equipment: Lightning Detection System 10 years 11,000 11,000$ Subtotal Machinery & Equipment11,000 - - - - 11,000$ Estimated Total Cost101,000$ 450,000$ -$ -$ -$ 551,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village 101,000 - - - 101,000$ Grant450,000 450,000$ Other-$ Estimated Total Funding101,000$ 450,000$ -$ -$ -$ 551,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 239 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund:General FundDepartment:Parks & RecreationProject Title:Pool Lightning detection systemDivision:PoolDescription/Detail:Purchase and Install a lightning detection warning system at the Village poolCapital Category (Check Appropriate):XMachinery & 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: 1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price 11,000.00 11,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major Improvement Less: Trade-in or other discount - -$ NewOther (Please specify)Net Purchase Cost 11,000.00$ 11,000.00$ Estimated Useful Life in Years:10 yearsReplaced item(s): Funding Source (List Amount):ItemDisposition Method11,000.00$ Village LeaseGrant Developer FeesDebt Service OtherOperating Impact: Other Comment:No operating impact. Pool lightning detection warning system will increase safety at the poolFY 2011 Adopted BudgetPage 240 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund:General FundDepartment:Parks & RecreationProject Title:Pool Pump Room RenovationDivision:PoolDescription/Detail:Pool Pump Room RenovationCapital 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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested: 1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price 90,000.00 90,000.00$ Increased safety Plus: Installation or other costs - -$ XConstruction/Major Improvement Less: Trade-in or other discount - -$ Other (Please specify)Net Purchase Cost 90,000.00$ 90,000.00$ Estimated Useful Life in Years: 25 yearsReplaced item(s): Funding Source (List Amount):ItemDisposition Method90,000.00$ Village LeaseGrant Developer FeesDebt Service OtherOperating Impact: Other Comment:No operating impact There are safety concerns in the room in regards to the ceiling and work needs tobe done to either repair or replace the existing room that houses the pumps,chlorinators and filters.FY 2011 Adopted BudgetPage 241 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Public Safety Division: Law EnforcementFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive: Patrol / Vehicles2010 (3); 2008 (1); 2007 (5); 2006 (1); 2005 (4); 2004 (2); 2003 (1) 7 years or 100,000 miles 27,167 170,000 29,000 145,000 29,000 400,167$ Undercover Patrol 1993 (1) 7 years or 100,000 miles-$ Patrol Boat 1999 (1) 15 years-$ Undercover Vehicles2008 (3); 2007 (1); 2005 (1); 2004 (2); 1993 (1)7 years or 100,000 miles 46,282 51,000 26,000 52,000 175,282$ Replacement Boat Engines 2009 (2) 3 years-$ Marine Unit Truck 2002 (1) 7 years or 100,000 miles 28,000 28,000$ K-9 Vehicles 2008 (1) 7 years or 100,000 miles29,000 29,000$ Crime Scene Vehicle 1996 (1) 10 years-$ -$ Subtotal Automotive:73,449 249,000 29,000 171,000 110,000 632,449$ Machinery & Equipment: 800 MHZ Radio System 2008 10 years-$ Subtotal Machinery & Equipment- - - - - -$ Estimated Total Cost73,449$ 249,000$ 29,000$ 171,000$ 110,000$ 632,449$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village 73,449 249,000 29,000 171,000 110,000 632,449$ Grant-$ Other-$ Estimated Total Funding73,449$ 249,000$ 29,000$ 171,000$ 110,000$ 632,449$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 242 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund:General FundDepartment:Public SafetyProject Title:Vehicle ReplacementDivision:Law EnforcementDescription/Detail:Vehicle ReplacementCapital 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)XAutomotive (#66410) Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:XScheduled replacement Number of units requested: 1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price 27,167.00 27,167.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major Improvement Less: Trade-in or other discount - -$ Other (Please specify)Net Purchase Cost 27,167.00$ 27,167.00$ Estimated Useful Life in Years:5-7 yearsReplaced item(s): Funding Source (List Amount):ItemDisposition Method27,167.00$ Village Lease234Auction Grant Developer FeesDebt Service OtherOperating Impact: Other Comment:No operating impactFY 2011 Adopted BudgetPage 243 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund:General FundDepartment:Public SafetyProject Title:Vehicle replacementDivision:Law EnforcementDescription/Detail:Vehicle replacementCapital 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)XAutomotive (#66410) Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:XScheduled replacement Number of units requested: 2Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price 23,141.00 46,282.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major Improvement Less: Trade-in or other discount - -$ Other (Please specify)Net Purchase Cost 23,141.00$ 46,282.00$ Estimated Useful Life in Years:7 yearsReplaced item(s): Funding Source (List Amount):ItemDisposition Method46,282.00$ Village LeaseUNIT 222Auction Grant Developer FeesUNIT 227Auction Debt Service OtherOperating Impact: Other Comment:No operating impactFY 2011 Adopted BudgetPage 244 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Public Safety Division: Fire RescueFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive: Fire Engine 2003 (2) 20 years-$ Yukon 2004 (1) 10 years35,000 35,000$ Suburban 2002 (1) 10 years 35,000 35,000$ Support Truck 1987 (1) 30 years-$ S-10 Pick-Up Truck 2002 (1) 10 years 20,000 20,000$ Quintuplet Fire Apparatus 1996 (1) 20 years-$ Ambulance 2003 (1) 2010 (1) 5 years185,000 185,000$ Subtotal Automotive:- 55,000 - 35,000 185,000 275,000$ Machinery & Equipment: Breathing Air Compressor 1999 (1) 20 years-$ Cardiac Monitor/Defibrillator 2009 (2) 5 years50,000 50,000$ Self-contained Breathing Apparatus 2005 (25) 12 years 100,000 100,000$ Hydraulic Extriction Tools 1979 (1) 15 years-$ Thermal Imaging Camera 2002 (2) 10 years 35,000 35,000$ Subtotal Machinery & Equipment- 35,000 100,000 50,000 - 185,000$ Estimated Total Cost-$ 90,000$ 100,000$ 85,000$ 185,000$ 460,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village - 90,000 100,000 85,000 185,000 460,000$ Grant-$ Other-$ Estimated Total Funding-$ 90,000$ 100,000$ 85,000$ 185,000$ 460,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating Impact; Equipment ReplacementFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 245 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Public Works Division: Facility ServicesFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive: Colorado2006 (1)10 years-$ Bucket Truck 2000 (1) 12 years 50,000 50,000$ Dodge 2500 RAM 2002 (1); 2006 (1); 2010 (1) 10 years 26,000 26,000$ Subtotal Automotive:- 50,000 26,000 - - 76,000$ Construction & Major Renovation: Re-roof storage building 20 years 50,000 50,000$ Perimeter wall around PW 20 years 85,000 85,000$ Public Works Drainage 20 years 23,350 23,350$ Asphalt Overlay-PW Parking Lot 15 years 32,000 32,000$ Subtotal Construction & Major Renovation85,000 105,350 - - - 190,350$ Machinery & Equipment Pallete Racks for storage 2010 10 years-$ Subtotal Machinery & Equipment- - - - - -$ Estimated Total Cost85,000$ 155,350$ 26,000$ -$ -$ 266,350$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village 85,000 155,350 26,000 - - 266,350$ Grant-$ Other-$ Estimated Total Funding85,000$ 155,350$ 26,000$ -$ -$ 266,350$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 246 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund: General Fund Department: Public WorksProject Title: Concrete wall at Public Works Division: Facility ServicesDescription/Detail: Remove existing chain link fence and slide panel wall. Replace with 8' precast "Cut Coral" wall.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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested:1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price85,000.00 85,000.00$ Increased safety Plus: Installation or other costs- -$ XConstruction/Major Improvement Less: Trade-in or other discount- -$ Other (Please specify)Net Purchase Cost85,000.00$ 85,000.00$ Estimated Useful Life in Years: 20Replaced item(s): Funding Source (List Amount):ItemDisposition Method85,000.00$ Village LeasePanel wall/chain link TrashGrant Developer FeesfenceDebt Service OtherOperating Impact: Other Comment:None Panel wall will be similar in type with the exisiting wall that runs alongCorsair Road behind the Public Safety Building. This will enhance securityand segregate the Public Works compound from the neighboring homes.FY 2011 Adopted BudgetPage 247 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Public Works Division: Fleet MaintenanceFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive: 3/4 Ton Utility Vehicle2007 (1)7 years26,000 26,000$ Subtotal Automotive:- - - 26,000 - 26,000$ Construction & Major Renovation: Fuel Tank Replacement200720 years-$ Subtotal Construction & Major Renovation- - - - - -$ Machinery & Equipment Generator2006 (1)15 years-$ Subtotal Machinery & Equipment- - - - - -$ Estimated Total Cost- - - 26,000 - 26,000$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village - - - 26,000 - 26,000$ Grant-$ Other-$ Estimated Total Funding- - - 26,000 - 26,000$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 248 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Public Works Division: SanitationFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive: Garbage Trucks2001 (1); 2002 (1); 2004 (1); 2006 (1); 2007 (2); 2009 (1)10 years - 150,000 154,500 163,909 468,409$ Lightning Loader 2003 (1) 7 years125,000 125,000$ S-10 Pick-Up 2000 (1) 7 years 14,000 14,000$ Subtotal Automotive:- 150,000 168,500 163,909 125,000 607,409$ Machinery & Equipment:-$ Sanitation Utility Vehicle1995 (1); 1997 (2); 1998 (1); 1999 (2); 2001 (4)4 years-$ -$ Subtotal Machinery & Equipment- - - - - -$ Estimated Total Cost-$ 150,000$ 168,500$ 163,909$ 125,000$ 607,409$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village - 150,000 168,500 163,909 125,000 607,409$ Grant-$ Other-$ Estimated Total Funding-$ 150,000$ 168,500$ 163,909$ 125,000$ 607,409$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating ImpactFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 249 of 278
Village of North Palm Beach5 Year Capital Improvement PlanFY 2011-2015Fund: General Fund Department: Public Works Division: Streets & GroundsFY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Description Current InventoryEstimated LifeAutomotive: 3/4 Ton Truck (1/2 Ton) 2002 (1) 10 years 22,000 22,000$ Dump Truck 2006 (1) 12 years-$ Small Dump Truck 2000 (1) 12 years 30,000 30,000$ F450 Crew Cab Truck 2000 (1) 12 years 28,000 28,000$ S-10 Pick-up 2001(1) 12 years 14,000 14,000$ F350 Truck 1995 (1) 20 years24,000 24,000$ Ram 3500 Flatbed 2007(1) 15 years-$ Subtotal Automotive:- 80,000 14,000 - 24,000 118,000$ Construction & Major Renovation: Stormwater Improvements 30 years 69,850 94,873 94,873 94,873 94,873 449,343$ Country Club Parking Lot (60%) 10 years 90,464 90,464$ Sink holes along bulhead 20 years 25,000 25,000$ Sidewalk Replacement 20 years 20,000 43,057 43,057 43,057 43,057 192,229$ Asphalt Overlay 10 years 37,330 240,591 280,092 280,092 280,092 1,118,197$ Anchorage Marina Pathways 20 years 12,051 12,051$ Service Alley Wall 20 years 391,000 391,000$ Additional Trailer Parking at Anchorage Park 10 years 10,815 10,815$ Subtotal Construction & Major Renovation242,644 792,388 418,022 418,022 418,022 2,289,099$ Machinery & Equipment: Back Hoe 1999 (1) 15 years50,000 50,000$ Case Tractor case 1988 (1) 25 years 15,000 15,000$ Ford Tractor 2006 (1) 25 years-$ Subtotal Machinery & Equipment- - 15,000 50,000 - 65,000$ Estimated Total Cost242,644$ 872,388$ 447,022$ 468,022$ 442,022$ 2,472,099$ FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 TotalBudget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5)Village-General Fund - 872,388 447,022 468,022 442,022 2,229,455$ Grant-$ Village-Capital Projects Fund (*) see note below 242,644 242,644$ Estimated Total Funding242,644$ 872,388$ 447,022$ 468,022$ 442,022$ 2,472,099$ Annual Operating Cost Increases Created by Project: -$ Description of Operating Impact: No operating Impact(*) Note: These projects will be paid from the accumulated savings in the Village's Capital Projects Fund- Streets Account and therefore are not budgeted in the General Fund as Capital OutlayFunding SourceCost by CIP YearFY 2011 Adopted BudgetPage 250 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund: General Fund (60%) Country Club (40%) Department: Public Works / Country ClubProject Title: Country Club Parking Lot Overlay/Improvements Division: Streets & Grounds / Clubhouse GroundsDescription/Detail: Overlay of parking lot and installation of exfiltration trench in (3) areas to reduce flooding and runoff.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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested:1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price150,773.00 150,773.00$ Increased safety Plus: Installation or other costs- -$ XConstruction/Major Improvement Less: Trade-in or other discount- -$ Other (Please specify)Net Purchase Cost150,773.00$ 150,773.00$ Estimated Useful Life in Years: 10Replaced item(s): Funding Source (List Amount):ItemDisposition Method90,464.00$ Village (*)60,309.00$ Village-Country ClubGrant Developer FeesDebt Service LeaseOperating Impact: Other Comment:None Parking lot was seal coated back at the time of the course renovation.(*) funded from accumulated savings in Village's Capital Projects Fund-Street AccountFY 2011 Adopted BudgetPage 251 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund: General FundDepartment: Public WorksProject Title: Sidewalk Renovation Division: Streets & GroundsDescription/Detail: Replacement of damage sidewalk at various locations.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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested:1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price20,000.00 20,000.00$ Increased safety Plus: Installation or other costs- -$ XConstruction/Major Improvement Less: Trade-in or other discount- -$ Other (Please specify)Net Purchase Cost20,000.00$ 20,000.00$ Estimated Useful Life in Years: 20Replaced item(s): Funding Source (List Amount):ItemDisposition Method20,000.00$ Village (*) LeaseGrant Developer FeesDebt Service OtherOperating Impact: Other Comment:None Part of the ongoing repairs outsourced due to increased productivityand cost savings.(*) funded from accumulated savings in Village's Capital Projects Fund-Street AccountFY 2011 Adopted BudgetPage 252 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund: General FundDepartment: Public WorksProject Title: Sink hole repair at Yacht Club Drive Bulkhead. Division: Streets & GroundsDescription/Detail: Chemical grouting of seawall.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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested:1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price25,000.00 25,000.00$ Increased safety Plus: Installation or other costs- -$ XConstruction/Major Improvement Less: Trade-in or other discount- -$ Other (Please specify)Net Purchase Cost25,000.00$ 25,000.00$ Estimated Useful Life in Years: 20Replaced item(s): Funding Source (List Amount):ItemDisposition Method25,000.00$ Village (*) LeaseGrant Developer FeesDebt Service OtherOperating Impact: Other Comment:Reduced maintenance Chemical grouting at this location will eliminate the constant loss of soilthrough the panel joints. Clean fill material and sod to be provided and installedby Village forces.(*) funded from accumulated savings in Village's Capital Projects Fund-Street AccountFY 2011 Adopted BudgetPage 253 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund: General Fund Department: Public WorksProject Title: Asphalt Overlay Division: Streets & GroundsDescription/Detail: Asphalt Overlay of Service Alley (Between Yacht Club Drive & Seven-Eleven (7-11))Asphalt overlay at 1 1/4". Including striping of (4) stop bars, 400 ' of double yellow line and adjustment of exit at U.S Hwy 1. Note: Includes a minor repair at the West Service Alley (S. of Post Office)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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested:1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price37,330.00 37,330.00$ Increased safety Plus: Installation or other costs- -$ XConstruction/Major Improvement Less: Trade-in or other discount- -$ Other (Please specify)Net Purchase Cost37,330.00$ 37,330.00$ Estimated Useful Life in Years: 10Replaced item(s): Funding Source (List Amount):ItemDisposition Method37,330.00$ Village (*) LeaseGrant Developer FeesDebt Service OtherOperating Impact: Other Comment:None This encompasses the service alley that runs behind Baer's Furniture and thethe 7-11. It also addresses the roadway between the 7-11& the Camelot Motel, from Marian Drive to U.S. 1.(*) funded from accumulated savings in Village's Capital Projects Fund-Street AccountFY 2011 Adopted BudgetPage 254 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund: General Fund Department: Public WorksDivision: Streets & GroundsProject Title: Stromwater ImprovementsDescription/Detail: Storm Drain-313 Lake Circle/Northlake CondominiumReplace 20' of 15' RCP pipe with 18' HDPE pipe at sea wall by the outfall of the storm drain system.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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested:1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price6,430.00 6,430.00$ Increased safety Plus: Installation or other costs- -$ XConstruction/Major Improvement Less: Trade-in or other discount- -$ Other (Please specify)Net Purchase Cost6,430.00$ 6,430.00$ Estimated Useful Life in Years: 30Replaced item(s): Funding Source (List Amount):ItemDisposition Method6,430.00 Village (*) LeaseGrant Developer FeesDebt Service OtherOperating Impact: Other Comment:None Pipe damaged by ficus tree planted nearby many years ago.(*) funded from accumulated savings in Village's Capital Projects Fund-Street AccountFY 2011 Adopted BudgetPage 255 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund: General Fund Department: Public WorksDivision: Streets & GroundsProject Title: Stormwater ImprovementsDescription/Detail: Storm Drain-356 Golfview Road42" outfall RCP with concrete structure include additional rip-rap and SFWMD permits.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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested:1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price50,000.00 50,000.00$ Increased safety Plus: Installation or other costs- -$ XConstruction/Major Improvement Less: Trade-in or other discount- -$ Other (Please specify)Net Purchase Cost50,000.00$ 50,000.00$ Estimated Useful Life in Years: 30Replaced item(s): Funding Source (List Amount):ItemDisposition Method50,000.00$ Village (*) LeaseGrant Developer FeesDebt Service OtherOperating Impact: Other Comment:None Outfall exposed by years of erosion. Support structure has deteriorated.(*) funded from accumulated savings in Village's Capital Projects Fund-Street AccountFY 2011 Adopted BudgetPage 256 of 278
Village of North Palm BeachCapital Request FormFY 2010-2011Fund: General Fund Department: Public WorksDivision: Streets & GroundsProject Title: Stormwater ImprovementsDescription/Detail: Storm Drain-400 Lighthouse DriveDewater and expose existing structure and pipe joint and seal structure as needed.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)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate): Cost:Scheduled replacement Number of units requested:1Present equipment obsoleteReplace worn-out equipmentPer UnitTotalImprove procedures, records, etc. Purchase Price13,420.00 13,420.00$ Increased safety Plus: Installation or other costs- -$ XConstruction/Major Improvement Less: Trade-in or other discount- -$ Other (Please specify)Net Purchase Cost13,420.00$ 13,420.00$ Estimated Useful Life in Years: 30Replaced item(s): Funding Source (List Amount):ItemDisposition Method13,420.00$ Village (*) LeaseGrant Developer FeesDebt Service OtherOperating Impact: Other Comment:None Pipe has separated from catch basin.(*) funded from accumulated savings in Village's Capital Projects Fund-Street AccountFY 2011 Adopted BudgetPage 257 of 278
StatisticsStatistics FY 2011 Adopted BudgetPage 258 of 278
2000200120022003200420052006200720082009FUNCTION/PROGRAMGENERAL GOVERNMENTNumber of Residential Units 7,349 - - - - - - 7,564 7,422 7,472 PUBLIC WORKSStreet Maintenance (No. of lane miles maintained) 31.155 31.155 31.155 31.155 31.155 31.155 31.155 31 31 31 Sanitation (Tons of Refuse Collected) - 11,633 12,996 13,136 18,842 14,037 13,203 12,085 11,974 10,667 No. of collection units for solid waste (residential) 7,019 7,241 7,328 7,434 7,470 7,519 7,558 7,564 7,569 7,591 Number of vehicles maintained 93 93 95 95 95 95 95 104 104 110 Number of repair overlays completed 0.662 0.662 2.840 3.787 5.587 2.462 2.935 2 3 2.5 PUBLIC SAFETYNumber of arrests by police officers 272 381 246 320 315 331 410 545 549 448 Number of traffic citations issued 5,506 6,502 3,936 2,564 3,110 5,743 4,272 4,269 5,520 6,305 EMS average response times (minutes) 3.04 5.43 3.33 2.94 4.42 3.98 4.69 4.73 5.17 5.01Number of EMS calls 744 812 853 922 1,066 965 1,056 1,034 1,114 1,214 COMMUNITY DEVELOPMENT & PLANNINGBuilding Department - Number of Permits 251 278 205 224 201 201 (2) 1,875 1,619 1,548 Number of code enforcement violations - - - - - - 1,767 1,617 729 613 Number of code violations brought to board (Calendar Yr End) - - 101 120 145 165 144 126 115 73 RECREATIONNumber of community events presented 13 13 13 14 15 22 21 24 23 28 Number of registrants in athletic programs 2,100 2,185 2,185 1,750 1,575 1,400 1,520 1,600 1,400 1,125 LIBRARYLibrary - Number of Volumes 44,686 45,700 47,339 47,960 47,531 54,074 47,371 42,372 33,122 35,681 OTHER GOVERNMENTCountry Club Number of Golf Members - - - - - - 365 579 389 297 Number of Tennis Members - - - - - - 136 171 171 180(1) Available information for fiscal years 2000 through 2009 is presented.(2) An accurate number of building permits issued for 2006 is not available - computer systems crash.Source: Village of North Palm Beach U.S. Census BureauVILLAGE OF NORTH PALM BEACHOPERATING INDICATORS BY FUNCTION/PROGRAMLAST TEN FISCAL YEARS (1)UnauditedFY 2011 Adopted BudgetPage 259 of 278
Percentageof TotalEmployerEmployeesEmploymentSchool Board 21,718 3.46%Palm Beach County 6,713 1.07%Tenet Healthcare Corp. 5,127 0.82%HCA (Hospital Corp. of America) 4,150 0.66%Florida Power & Light (Hdqtrs) 3,658 0.58%Wackenhut Corporation 3,000 0.48%Florida Atlantic University 2,776 0.44%Bethesda Memorial Hospital 2,300 0.37%Veterans Health Administration 2,205 0.35%Boca Raton Resort & Club 2,200 0.35% Total53,847 8.57%VILLAGE OF NORTH PALM BEACHPRINCIPAL EMPLOYERSunauditedFY 2011 Adopted BudgetPage 260 of 278
Fiscal Year End - Sept 30Tax Role YearResidential PropertyCommercial PropertyPersonal PropertyTotal Net Market - Assessed ValueTotal Direct Tax Rate2002 2001 823,286,154 124,216,202 42,791,419 990,293,775 5.602003 2002 963,091,506 128,216,552 44,276,499 1,135,584,557 5.802004 2003 1,092,433,722 147,927,933 44,914,124 1,285,275,779 6.802005 2004 1,180,028,585 208,240,338 49,767,286 1,438,036,209 7.272006 2005 1,441,249,707 179,827,665 44,422,817 1,665,500,189 6.802007 2006 1,700,678,282 235,776,768 45,084,335 1,981,539,385 6.302008 2007 1,744,202,888 229,300,592 43,735,861 2,017,239,341 6.102009 2008 1,574,009,215 226,633,291 41,382,076 1,842,024,582 6.69772010 2009 1,394,954,867 221,443,121 40,552,276 1,656,950,264 6.90 2011* 2010 1,298,629,233 208,226,357 36,452,830 1,543,308,420 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 assessedvalues are equal to actual value. Tax rates are per $1,000 of assessed value.Source:Palm Beach County Property Appraiser*2010 Preliminary Recapitulaton of the Ad Valorem Assessment Tax Rolls.Real PropertyVILLAGE OF NORTH PALM BEACHNET ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTYLAST TEN FISCAL YEARSFY 2011 Adopted BudgetPage 261 of 278
200220032004200520062007200820092010Function/Program:General GovernmentNo. of General Government Buildings 11 11 11 11 11 11 11 23 23Public WorksSquare Miles 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18Miles of Streets 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00Number of Street Lights 425 425 425 425 425 425 513 513 513Public SafetyFire:Number of Stations 1 111111 1 1Number of Fireman & Officers8888- - - - - Number of Fireman/Paramedics----2323232322Police/EMS Protection:Number of Stations 2 111111 1 1Number of Policemen & Officers 33 35 35 35 33 32 32 31 28EMS Protection 13 13 13 13 - - - - -Leisure ServicesRecreationNumber of Parks444444 44 4Public Tennis Courts444422 22 2Swimming Pool1111111 1 1Number of Marinas1111111 1 1LibraryNumber of Libraries1111111 1 1Number of Volumes 47,339 47,960 47,531 54,074 47,371 42,372 33,122 35,681 *Other GovernmentCountry ClubGolf Course 1 1 1 1 1 1 1 1 1Driving Range 1 1 1 1 1 1 1 1 1Tennis Courts 10 10 10 10 10 10 10 10 10Restaurant/Snack Bar - - - - - - - - - *Information is not available at this time.Source: Village of North Palm Beach VILLAGE OF NORTH PALM BEACHCAPITAL ASSET STATISTICS BY FUNCTION/PROGRAMLAST TEN FISCAL YEARSUnauditedFY 2011 Adopted BudgetPage 262 of 278
VILLAGE OF NORTH PALM BEACHRATIOS OF OUTSTANDING DEBT BY TYPELAST TEN FISCAL YEARSUnauditedBusiness-typeActivitiesFiscal Year Percent ofEnded Loans Capital Loans Capital Median Personal PerSeptember 30,PayableLeasesPayableLeasesTotalIncome (1)Capita (1)2000 5,481,150 298,552 280,000 6,059,702 11.33% 506.03 2001 8,067,736 245,059 785,781 9,098,576 N/A745.91 2002 7,334,853 736,967 651,058 8,722,878 N/A715.11 2003 6,947,633 587,792 513,472 8,048,897 N/A659.85 2004 6,376,387 433,855 411,573 7,221,815 N/A592.05 2005 5,754,677 275,840 454,131 6,484,648 N/A513.31 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 N/AData not available.Governmental ActivitiesFY 2011 Adopted BudgetPage 263 of 278
Percentageof TotalVillage NetTaxable TaxableAssessed AssessedTaxpayersValueRankValueWCI Communities Limited PartnershipOlen Residential Realty 18,000,000$ 10.97%Crystal Tree NPB 17,030,531 20.92%Pulte Home CorporationSanctuary Bay Trust Corporation 14,000,300 30.76%Greater Fla Inv Co & 12,911,802 40.70%CF02 Palm Beach III LP 11,000,000 50.60%Interevest Crystal TreeDomani Development, LLC 9,213,927 60.50%North Palm Properties, LTDVillage Shoppers at US 1 LLC 7,896,575 70.43%Old Port Cove Holding, Inc 7,706,522 80.42%Riverside National Bank of Florida 6,044,474 90.33%701 US One, Inc 5,839,803 100.32%Pavilion Office Center 5,000,000 110.27%Transcontinental Atrium, Inc.Roschman, M. Elaine TROld Port Cove Dev.Total 114,643,934$ 6.21%Source: Palm Beach Country AppraiserNote: Assessed values are established by the Palm Beach Property Appraiser's offices as of JanuaryVILLAGE OF NORTH PALM BEACHPRINCIPAL PROPERTY TAXPAYERSUnauditedFY 2011 Adopted BudgetPage 264 of 278
UnauditedFiscal Year Total Taxes Collections in Ending Tax Roll Levied for Percent Subsequent Percent Sept 30,Year Fiscal Year Amountof LevyYears Amountof Levy2001 2000 5,196,021 5,013,269 96.48% 4,687 5,017,956 96.57%2002 2001 5,562,239 5,357,206 96.31% 12,175 5,369,381 96.53%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 11,880,487 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%Source:Palm Beach County Property Appraiser*Any further distributions for tax year 2009 will be considered Deliquent Taxthe Fiscal Yearof the Levy to DateTotal CollectionsCollected withinVILLAGE OF NORTH PALM BEACHPROPERTY TAX LEVIES AND COLLECTIONSLAST TEN CALENDAR YEARSFY 2011 Adopted BudgetPage 265 of 278
UnauditedVillage of Palm Beach TotalN. Palm Beach CountyPalm Special Direct andFiscal Tax Roll General School Beach Districts OverlappingYear Year Operations DistrictCountyRates2002 2001 5.600 8.95 4.935 2.456 21.9412003 2002 5.800 8.78 4.808 2.488 21.8762004 2003 6.800 8.57 4.791 2.556 22.7172005 2004 7.270 8.43 4.768 2.526 22.9942006 2005 6.800 8.11 4.719 2.504 22.1292007 2006 6.300 7.87 4.480 2.325 20.9752008 2007 6.100 7.36 3.981 2.131 19.5682009 2008 6.6977 7.25 3.966 2.257 20.1712010 2009 6.9000 7.983 4.5574 2.4938 21.9342 2011* 2010 6.9723 8.1540 4.9960 2.5549 22.6772Note: 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 Villageof 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 whoseproperty is located within the geographic boundaries of the special district.)*2010 Preliminary Recapitulation of the Ad Valorem Assessment Tax Rolls.VILLAGE OF NORTH PALM BEACHPROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTSLAST TEN FISCAL YEARSOverlapping Rates (1)FY 2011 Adopted BudgetPage 266 of 278
AppendixAppendix FY 2011 Adopted BudgetPage 267 of 278
Glossary The definitions of terms listed are provided to assist the reader in the understanding of terminology used throughout the text of the budget document. Account: A term used to identify an individual asset, liability, expenditure, control, revenue control, encumbrance control or fund balance. Accountability: The condition, quality, fact or instance of being obliged to report for actions or outcomes. Accounting System: The total structure of records and procedures which discover, record, classify, summarize and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components. Accrual Basis of Accounting: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of the related cash flows. Accumulated Depreciation: The total depreciation taken for an asset since it was placed in service. Actuarial: A methodology that makes determinations of required contributions to achieve future funding levels that addresses risk and time. Ad Valorem Taxes: A tax based on the assessed value of property, to include real and personal property. Adopted Budget: The budget as it is approved by the Village Council prior to the beginning of each fiscal year. Amended Budget: The adopted budget that incorporates all operating transfers and approved budget amendments (changes in the budget total that are approved subsequent to initial adoption). Annexation: The incorporation of land into an existing city with a resulting change in the boundaries of that city. Appropriation: An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited in amount to the time it may be expended. Assessed Valuation: A valuation set upon real estate or other property by the county assessor and the state as a basis for levying taxes. Asset: Resources owned or held by a government which has monetary value. FY 2011 Adopted BudgetPage 268 of 278
Audit: A test of management’s accounting system to determine the extent to which internal accounting controls are both available and being used. It concludes in a written opinion of its findings. Available Fund Balance: Funds remaining from the prior year which are available for appropriation and expenditure in the current year. Balance Sheet: A statement of financial condition as of a given date. Balanced Budget: A budget in which planned funds available equal planned expenditures. Budget: An annual financial plan that identifies revenues, specifies the type and level of services to be provided and establishes the amount of money which can be spent. Budget Amendment: The process by which unanticipated changes in revenue or expenditures are made a part of the budget, thereby amending it. Budget Calendar: A schedule of key dates which the Village follows in the preparation, adoption and administration of the budget. Budget Message: A general discussion of the proposed budget as presented in writing by the Village Manager to the Village Council. Budget Transfer: An action which changes budgeted amounts at the department, division, and/or object code level of control with offsetting increases and decreases in budgeted line items. Budgetary Basis: The basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash or modified accrual. Budgetary Control: The management and control of the budget within limitation of the approved appropriations and available resources. Budget Document: The official written statement-document which presents the proposed budget to the council/legislative body. Budget Summary: Categories of expenditures or revenue classified by major function and category. Capital Improvement Plan (CIP): A multi-year plan of proposed capital outlays to be incurred each year over a period of five years to meet capital needs arising from the Village’s long-term needs. The minimum threshold for a capital outlay to be included in the CIP is $10,000. Capital Outlay: The cost(s) associated with the acquisition of land, improvements to land, easements, buildings, vehicles, machinery, equipment, infrastructure, and other tangible or intangible assets that are used in operations and that have an initial useful life extending beyond a single reporting period. The minimum dollar threshold for a capital outlay is $2,500. FY 2011 Adopted BudgetPage 269 of 278
Capital Projects Fund: Type of Governmental Fund established to account for the acquisition or construction of major capital facilities, other than those accounted for in proprietary or trust funds. Comprehensive Annual Financial Report (CAFR): Prepared at the close of each fiscal year to show the actual audited condition of the Village’s funds and serve as the official public record of the Village’s financial status and activities. Consumer Price Index (CPI): A statistical description of price levels provided by the United States Department of Labor. The index is used as a measure of the increase in the cost of living. Contingency: An appropriation of funds to cover unforeseen events that occur during the fiscal year. Contractual Services: A cost related to a legal agreement. Cost-of-Living Adjustment (Market Adjustment): An increase in salaries to offset the adverse effect of inflation on compensation. Debt Limit: The maximum amount of gross or net debt which is legally permitted. Debt Ratios: Comparative statistics showing the relationship between the issuer’s outstanding debt and such factors as its tax base, income or population. Debt Service: Principal and interest requirements on outstanding debt according to a predetermined payment schedule. Deficit: The excess of the liabilities of a fund over its assets. The excess of expenditures over revenues during an accounting period. Defined Benefit Plan: A pension plan that has terms specifying the amount of benefits to be provided after separation of employment; to be distinguished from a defined contribution plan in which the plan specifies the amount of the contribution to the plan. Department: A major work unit or functional unit having related activities aimed at accomplishing a major service or regulatory program for which the Village is responsible. Depreciation: The decrease in value of physical assets due to use and the passage of time. Designated Fund Balance: Funds that have been identified for a specific purpose. This differs from reserved funds, in that there is no legal requirement for funds that have been designated. Division: A section of a department or government that is responsible for dealing with a particular area of policy or administration, or a particular task or function. FY 2011 Adopted BudgetPage 270 of 278
Economic Development: The process of attracting new businesses by use of incentives or innovative financing methods. Effectiveness: Producing a decided, decisive or desired effect. Efficiency: Effective operation as measured by a comparison of production with cost. Employer Contribution: A term used to describe contributions actually made by the employer in relation to the annual required contribution (ARC) of the employer (in the context of pension benefits). Encumbrance: Obligations in the form of purchase orders, which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up. Enterprise Fund: A self supporting fund used to account for operations that provide a service to citizens financed primarily by a user charge. Net income is sufficient for capital maintenance, public policy, management control, accountability or other purposes. Environmental Protection Agency (EPA): The Federal agency charged with protecting human health and with safeguarding the natural environment: air, water, and land. Evaluation and Appraisal Report (EAR): A State-mandated report which evaluates how successful a community has been in addressing major community land-use planning issues through implementation of its comprehensive plan. Expenditures: Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service and capital outlay. Federal Emergency Management Association (FEMA): Agency of the US Government tasked with Disaster Mitigation, Preparedness, Response & Recovery planning. Fiduciary Funds: Trust and/or agency funds used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. Fines and Forfeitures: Revenues derived from penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations and for neglect of official duty; for example, confiscated property. Fiscal Year (FY): A twelve month period of time to which the annual budget applies and at the end of which a government determines its financial position and results of operations. The fiscal year for the Village is October 1 to September 30. Fixed Assets: Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, and machinery and equipment. FY 2011 Adopted BudgetPage 271 of 278
Florida Department of Environmental Protection (FDEP): A federal agency charged with proposing and enforcing environmental law. Florida Department of Transportation (FDOT): The agency charged with the establishment, maintenance, and regulation of public transportation in the state of Florida. Florida Department of Revenue (FDOR): The lead agency in state government for the collection of general tax administration. Florida League of Cities (FLC): Comprised of City officials who wished to unite the municipal governments in Florida for the purpose of shaping legislation, sharing the advantages of cooperative action, and exchanging ideas and experiences established the League in 1922. Florida Municipal Insurance Trust (FMIT): A trust designed to provide cost effective insurance coverage for Florida’s not for profit agencies. Florida Recreation Development Assistance Program (FRDAP): A competitive grant program that provides financial assistance to local governments for development or acquisition of land for public outdoor recreational purposes. Franchise Fees: Fees levied on a corporation in return for granting a privilege sanctioning a monopoly or permitting the use of public property, usually subject to regulation by the governing body. FTE: Full-Time Equivalent, which is calculated on the basis of the number of hours that have been budgeted for a particular position. Full-Time Position: A position which qualifies for full Village benefits, usually required to work 40 hours per week. Fund: An independent fiscal and accounting entity with self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance: The fund equity of governmental funds. Changes in fund balances are the result of the difference of revenues to expenditures. Fund Type: In governmental accounting, all funds are classified into eight generic fund types; General, Special Revenue, Debt Service, Capital Projects, Special Assessment, Enterprise, Internal Service and Trust & Agency. General Fund: A fund used to account for the receipt and expenditure of resources traditionally associated with local government. General Obligation Bonds: When a government pledges its full faith and credit to the repayment of the bonds it issues, those bonds are referred to as general obligation bonds. FY 2011 Adopted BudgetPage 272 of 278
General Revenue: The revenues of a government other than those derived from and retained in an enterprise. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of/and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statement of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting principles at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. Goal: A statement of broad direction, purpose or intent based on the needs of a community. A goal is general and timeless; that is, it is not concerned with a specific achievement in a given period. Government Finance Officers Association (GFOA): The professional association of state/provincial and local finance officers in the United States and Canada. Governmental Accounting Standards Board (GASB): An established national board, which governs financial reporting standards on state and local government levels throughout the United States of America, with its main headquarters in Chicago, IL. Governmental Funds: Funds that account for the activities of a local government’s operations. They can be classified into four generic fund types: general fund, special revenue funds, capital projects funds, and debt service funds. Grants: Contributions or gifts of cash or other assets from another government to be used or expended for a specific purpose, activity or facility. Interfund Transfers: The movement of moneys between the funds of a governmental entity. Intergovernmental Revenues: Revenues collected by one government and distributed to another level of government. International City Management Association (ICMA): The professional and educational organization for chief appointed managers, administrators and assistants in cities, towns, counties and regional entities. Infrastructure: The physical assets of a government (i.e. streets, water, sewer, public buildings and parks). Legislative Committee on Intergovernmental Relations (LCIR): The State of Florida’s Legislative Committee on Intergovernmental Relations; provides some intergovernmental revenue estimates for budgetary purposes. Level of Service (LOS): Services or products which comprise actual or expected output of a given program. Local Option Gas Tax: A tax established in 1983 to fund transportation-related improvements. FY 2011 Adopted BudgetPage 273 of 278
Long-Term Debt: Debt liability due after one year or longer. Major Fund: A fund whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10% of corresponding totals for all governmental or enterprise funds and at least 5% of the aggregate amount for all governmental and enterprise funds for the same item. Maximum Millage Rate: The maximum millage that a county or municipality may levy with a simple majority vote of the governing body; other voting requirements will allow a municipality to adopt a millage rate in excess of the maximum millage rate. Mill: The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Millage: Property tax levy stated in terms of dollars and cents for every thousand dollars of assessed property value. Mission: The mission statement is a brief summary of why a program exists and what it is trying to achieve. It tells what the department does, who they do it for and why. The statement is specific enough to describe the program’s purpose but general enough to last into the future. Modified Accrual Basis: The accrual basis of accounting adopted for the governmental fund type. In this basis of accounting, expenditures are recognized when the goods or services are received and revenues, such as taxes, are recognized when measurable and available to pay expenditures in the current period. MUNIS: The Village’s financial software system Municipality: A primarily urban political unit having corporate status and usually powers of self-government. National Incident Management System (NIMS): Core set of doctrine, concepts, principles, terminology, and organizational processes that enables effective, efficient, and collaborative incident management across all emergency management and incident response organizations and disciplines. Non-major Fund: A fund that does not meet the definition of a major fund (see definition for major fund). Non-operating Expenses: Expenses which are not directly related to the fund’s primary service activities. Non-operating Revenues: Revenues which are incidental to, or by-products of, the fund’s primary service activities. Objective: A simply stated, readily measurable statement of the aim of expected accomplishment within the fiscal year. Operating Budget: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary FY 2011 Adopted BudgetPage 274 of 278
means by which most of the financing acquisition, spending and service delivery activities of a government are controlled. The use of an annual operating budget is required by law. Operating Expenses: Expenses which are directly related to the fund’s primary service activities. Operating Revenues: Funds that the government received as income to pay for ongoing operation. Includes such items as taxes, fees from specific services, interest earnings and grant revenues. Ordinance: A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. Original Budget: The first complete appropriated budget which is approved at the second public hearing in September. Other Financing Sources: Governmental fund general long-term debt proceeds, operating transfers out, and material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues. Other Post Employment Benefits (OPEB): Post Employment Benefits other than pension benefits. OPEB consist primarily of health care benefits, and may include other benefits such as life insurance, long term care and similar benefits. Part-Time: Employees who work less than 30 hours per week and are not entitled to full-time employee benefits. Pension Fund: Account for the accumulation of resources to be used for retirement benefit payments to the Village’s employees. Performance Measure: Data collected to determine how effective and/or efficient a program is in achieving its objectives. Personnel Costs: Costs directly associated with employees, including salaries and fringe benefits. Property Tax: A tax levied on the assessed value of real property. This tax is also known as Ad Valorem Tax. Proprietary Fund Types: Account for activities that are common in the private sector, which the government operates in a manner similar to their counterparts in the commercial world. The primary source of revenues for this fund type is user charge. Proprietary funds can be classified into two fund types; enterprise funds and internal service funds. Public Hearing: An open public meeting called by a recipient government to provide all residents (without regard to taxpaying, voting status, or handicap) with an opportunity to offer written and oral comments regarding the subject to be discussed. FY 2011 Adopted BudgetPage 275 of 278
Purchase Order: A document which authorizes the delivery of specified merchandise or the rendering of certain services. Reclassification: The moving of an existing position from one personnel classification to another based upon the different performance of duties. Reserves: A portion of the fund balance or retained earnings legally segregated for specific purposes. Resolution: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Retained Earnings: An equity account reflecting the accumulated earnings of an Enterprise or Internal Service fund. Retirement Benefit Multiplier: The rate applied to the average compensation multiplied by the employee’s years of accrual service to yield the amount payable under the normal retirement pension. Revenues: Increases in governmental fund-type net current assets from other than expenditure refunds and residual equity transfers. Roll-Back Rate (RBR): That millage rate that will generate the same Ad Valorem tax Revenue as was levied during the prior year when calculated against the current year’s tax base exclusive of new construction. Service: A specific deliverable provided to the public. It has a specific budget, as well as performance measures to determine the benefits received. Solid Waste Authority: The agency responsible for providing an integrated solid waste management and recycling system for Palm Beach County, Florida. South Florida Water Management District (SFWMD): The agency responsible for regional flood control, water supply and water quality protection as well as ecosystem restoration. Special Assessment: A compulsory levy imposed on certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those parties. Special Revenue Fund: Fund used to account for the proceeds of specific revenue sources which are restricted by law or policy to finance specific activities. Standard Operating Procedures (SOP’s): A set of instructions having the force of a directive, covering those features of operations that lend themselves to a definite or standardized procedure without loss of effectiveness. Statute: A written law enacted by a duly organized and constituted legislative body. Surplus: The excess of assets of a fund over its liabilities. The excess of revenues over expenditures during an accounting period. FY 2011 Adopted BudgetPage 276 of 278
Tax: A compulsory charge levied by a governmental unit for the purpose of raising revenue. These revenues are used to pay for services or improvements provided for the general public benefit. Taxable Value: The assessed value of property minus the homestead exemption and any other exemptions which may be applicable. Temporary Position: A position that is filled for a specific period of time, is not permanent in nature, and does not qualify for regular Village benefits. Trust Funds: Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, other government and/or other funds. Truth in Millage (TRIM) : The Florida TRIM serves to formalize the property tax levying process by requiring a specific method of tax rate calculation, form of notice, public hearing requirements and advertisement specifications prior to the adoption of a budget tax rate. Undesignated/Unreserved Fund Balance: Unrestricted funds available to be designated as a budget-funding source. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service. Utility Taxes: Taxes imposed by the Village on each and every purchase of a public service within the corporate limits of the Village. Public services include electricity, gas, fuel oil, telephone services and telecommunications. FY 2011 Adopted BudgetPage 277 of 278
Acronyms The following is a list of acronyms used throughout the text of the budget document. A definition can be found in the 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 SOP……………………………..Standard Operating Procedure TRIM……………………………………….....Truth In Millage FY 2011 Adopted BudgetPage 278 of 278