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03-24-2022 VC REG-A with attachments VILLAGE OF NORTH PALM BEACH REGULAR SESSION AGENDA VILLAGE HALL COUNCIL CHAMBERS THURSDAY, MARCH 24, 2022 501 U.S. HIGHWAY 1 7:00 PM Darryl C. Aubrey Deborah Searcy Mark Mullinix Susan Bickel David B. Norris Mayor Vice Mayor President Pro Tem Councilmember Councilmember Andrew D. Lukasik Leonard G. Rubin Jessica Green Village Manager Village Attorney Village Clerk INSTRUCTIONS TO JOIN MEETING ELECTRONICALLY To join meeting by computer (video & audio) click or type the following link in address bar: https://us02web.zoom.us/j/83068888963?pwd=Uk5ZcTVXUDVlbWtYQW9HSGloenlQZz09 Meeting ID: 830 6888 8963 Passcode: 234308 To join meeting by phone (voice only): 877 853 5257 US Toll-free 888 475 4499 US Toll-free Meeting ID: 830 6888 8963 Passcode: 234308 Regular Session Agenda, March 24, 2022 Page 2 of 3 ROLL CALL INVOCATION - MAYOR PLEDGE OF ALLEGIANCE - VICE MAYOR AWARDS AND RECOGNITION APPROVAL OF MINUTES 1. Minutes of the Regular Session held March 10, 2022 COUNCIL BUSINESS MATTERS 2. RESOLUTION ACCEPTING ELECTION RESULTS 3. ADMINISTRATION OF COUNCILMEMBER OATHS 4. NOMINATION OF OFFICERS - MAYOR, VICE MAYOR, PRESIDENT PRO TEM 5. RESOLUTION APPOINTING COUNCIL OFFICERS 6. ADMINISTRATION OF OFFICER OATHS - MAYOR, VICE MAYOR, PRESIDENT PRO TEM STATEMENTS FROM THE PUBLIC, PETITIONS AND COMMUNICATIONS Members of the public may address the Council concerning items on the Consent Agenda or any non agenda item under Statements from the Public. Time Limit: 3 minutes Members of the public who wish to speak on any item listed on the Regular Session or Workshop Session Agenda will be called on when the issue comes up for discussion. Time Limit: 3 minutes Anyone wishing to speak should complete a Public Comment Card (on the table at back of Council Chambers) and submit it to the Village Clerk prior to the beginning of the meeting. DECLARATION OF EX PARTE COMMUNICATIONS PUBLIC HEARINGS AND QUASI-JUDICIAL MATTERS 7. 1ST READING OF ORDINANCE 2022-05 – CODE AMENDMENT – YEAR-ROUND IRRIGATION CONSERVATION MEASURES Consider a motion to adopt on first reading Ordinance 2022-05 amending Chapter 19, "Offenses and Miscellaneous Regulations," of the Village Code of Ordinances by repealing Article IX, "Year-Round Irrigation Conservation Measures." 8. 1ST READING OF ORDINANCE 2022-06 – CODE AMENDMENT – FIREFIGHTERS PENSION PLAN Consider a motion to adopt on first reading Ordinance 2022-06 amending Division 4, "Pension and Certain Other Benefits for Fire and Police Employees," of Article V, "Pensions and Retirement Systems," of Chapter 2, "Administration," of the Village Code of Ordinances by Amending Section 2-159, "Creation of Trust and Definitions," Section 2-161, "Benefit Amounts," and Section 2-163, "Contributions," to modify the maximum cap on benefits and the employee contribution for Firefighter members. 9. 1ST READING OF ORDINANCE 2022-07 – CODE AMENDMENT – LAKESIDE PARK PARKING REGULATIONS Consider a motion to adopt on first reading Ordinance 2022-07 amending Article III, "Stopping, Standing and Parking," of Chapter 18, "Motor Vehicles and Traffic," of the Village Code of Ordinances by amending Section 18-34.1, "Vehicle, Trailer or Boat Parking Prohibited Upon Paved or Unpaved Area of Road Right-Of-Way of Specific Roadways," to modify the parking regulations in the vicinity of Lakeside Park. Regular Session Agenda, March 24, 2022 Page 3 of 3 CONSENT AGENDA The Consent Agenda is for the purpose of expediting issues of a routine or pro -forma nature. Councilmembers may remove any item from the Consent Agenda, which would automatically convey that item to the Regular Agenda for separate discussion and vote. 10. RESOLUTION – Amending Resolution No. 2020-64 to include additional engineering services for the installation of a fire hydrant for the Anchorage Park Marina Dry Storage Compound Renovation Project at an additional cost of $8,500; and authorizing execution of all required documents. 11. RESOLUTION – Approving a Second Amendment to the Contract with J.W. Cheatham, LLC for milling, resurfacing and striping of Village roadways to modify the scope and increase the total amount of the Contract by $44,729.29 to $713,679.69; and authorizing execution of the Second Amendment. 12. Receive for file Minutes of the Golf Advisory Board meeting held 2/21/22. 13. Receive for file Minutes of the Audit Committee meeting held 3/7/22. OTHER VILLAGE BUSINESS MATTERS 14. RESOLUTION – ACCEPTANCE OF FY 2021 AUDIT REPORT Consider a motion to adopt a resolution accepting the Annual Comprehensive Financial Report prepared by the Village Auditor for the Fiscal Year ending September 30, 2021; and authorizing its filing with the state. 15. RESOLUTION – LOCALLY FUNDED AGREEMENT WITH FDOT Consider a motion to approve a resolution approving a Locally Funded Agreement (LFA) with the State of Florida Department of Transportation to provide for funding and maintenance of certain improvements related to the replacement of the U.S. Highway One bridge over the Earman River; authorizing execution of the Agreement, authorizing funding in the amount of $128,475 and authorizing execution of all additional required LFA agreements. 16. DISCUSSION – Use of Fiscal Year 2021 Net Income 17. DISCUSSION – Regulation of Trailer Parking COUNCIL AND ADMINISTRATION MATTERS MAYOR AND COUNCIL MATTERS/REPORTS VILLAGE MANAGER MATTERS/REPORTS 18. Heritage Day Update REPORTS (SPECIAL COMMITTEES AND ADVISORY BOARDS) ADJOURNMENT If a person decides to appeal any decision by the Village Council with respect to any matter considered at the Village Council meeting, he will need a record of the proceedings, and for such purpose he may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based (F.S. 286.0105). In accordance with the Americans with Disabilities Act, any person who may require special accommodation to participate in this meeting should contact the Village Clerk’s office at 841-3355 at least 72 hours prior to the meeting date. This agenda represents the tentative agenda for the scheduled meeting of the Village Council. Due to the nature of governmental duties and responsibilities, the Village Council reserves the right to make additions to, or deletions from, the items contained in this agenda. DRAFT MINUTES OF THE REGULAR SESSION VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA MARCH 10, 2022 Present: Darryl C. Aubrey, Sc.D., Mayor Deborah Searcy, Vice Mayor Mark Mullinix, President Pro Tem David B. Norris, Councilmember Susan Bickel, Councilmember Andrew D. Lukasik, Village Manager Len Rubin, Village Attorney Jessica Green, Village Clerk ROLL CALL Mayor Aubrey called the meeting to order at 7:00 p.m. All members of Council were present. All members of staff were present. INVOCATION AND PLEDGE OF ALLEGIANCE Mayor Aubrey gave the invocation and Vice Mayor Searcy led the public in the Pledge. APPROVAL OF MINUTES The Minutes of the Regular Session held February 24, 2022 were approved as written. STATEMENTS FROM THE PUBLIC Chris Ryder, 118 Dory Road S, expressed concern regarding the approval of Resolution 2020-64 and the scope of work that was included or not included in the engineering proposal that was approved by the resolution. These residents addressed the Council with their concerns regarding the proposed 200 Yacht Club Drive Planned Unit Development: Pat Kelley, 37 Yacht Club Drive Diane Smith, 36 Yacht Club Drive Mary Phillips, 525 Ebbtide Drive, reminded everyone that the Community Garden was having its opening on Saturday, March 12th and there was a board that would be planning everything that would be going forward with the Community Garden. A party was being planned to thank everyone involved with its implementation. Ms. Phillips announced Bingo Night at the library on March 17th. Draft Minutes of the Village Council Regular Session held March 10, 2022 Page 2 of 5 PUBLIC HEARINGS AND QUASI-JUDICIAL MATTERS PUBLIC HEARING AND SECOND READING OF ORDINANCE 2022-04 ADDITIONAL HOMESTEAD EXEMPTION A motion was made by President Pro Tem Mullinix and seconded by Vice Mayor Searcy to adopt and enact on second reading Ordinance 2022-04 entitled: AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, ADOPTING AN ADDITIONAL $25,000 HOMESTEAD EXEMPTION FOR TAXPAYERS 65 YEARS OF AGE OR OLDER WITH LIMITED INCOME AS AUTHORIZED BY FLORIDA STATUTE; PROVIDING FOR SEVERABILITY; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. Mr. Lukasik explained that the purpose of the ordinance was to give an extra $25,000 of homestead exemption to low income seniors 65 years of age and older. Mr. Lukasik explained that the exemption could go as high as $50,000 or less than $25,000. Mr. Lukasik stated that staff had recommended a $25,000 exemption. The exemption would not be in effect this upcoming fiscal year but would take effect in the following fiscal year 2024. Mayor Aubrey opened the public hearing. There being no comments from the public, Mayor Aubrey closed the public hearing. Thereafter, the motion to adopt and enact on second reading Ordinance 2022-04 passed unanimously. CONSENT AGENDA APPROVED Councilmember Norris moved to approve the Consent Agenda. President Pro Tem Mullinix seconded the motion, which passed unanimously. The following items were approved: Motion approving an Interlocal Agreement with Palm Beach County governing Regional Opioid Settlement Funds. Resolution approving a Contract with All-Site Construction, Inc. for the construction of a Starter Booth at the North Palm Beach Country Club Golf Course at a total cost of $24,100; and authorizing execution of the Contract. Resolution accepting a proposal from Proline Vactor Service, Inc. for stormwater pipe line cleaning, inspection and video services for the East alleyway at a total cost of $24,312.50; and authorizing execution of the Contract. Resolution amending Resolution No. 2021-75 to increase the purchase of one (1) Mack MD7 Grapple Truck from Nextran Corporation from $169,938 to $177,688; and authorizing execution of the budget amendment to fund the purchase. Receive for file Minutes of the Environmental Committee meeting held 1/10/22. Receive for file Minutes of the Golf Advisory Board meeting held 1/17/22. Receive for file Minutes of the Business Advisory Board meeting held 1/18/22. Receive for file Minutes of the Library Advisory Board meeting held 1/25/22. Draft Minutes of the Village Council Regular Session held March 10, 2022 Page 3 of 5 RESOLUTION 2022-19 – SIDEWALK REMOVAL AND REPLACEMENT A motion was made by President Pro Tem Mullinix and seconded by Vice Mayor Searcy to adopt Resolution 2022-19 entitled: A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA APPROVING A BLANKET PURCHASE ORDER IN AN AMOUNT NOT TO EXCEED $100,000 WITH FLYING SCOT, INC. FOR SIDEWALK REMOVAL, REPLACEMENT AND REHABILITATION UTILIZING PRICING ESTABLISHED IN AN EXISTING CITY OF PALM BEACH GARDENS CONTRACT; AND PROVIDING FOR AN EFFECTIVE DATE. Streets and Stormwater Manager Kenneth Hern explained that the purpose of the resolution was to request a blanket purchase order to continue efforts to improve safety and reduce sidewalk trip hazards. Staff had identified twenty-nine (29) areas in critical need of replacement totaling over 13,000 square feet of sidewalk in need of replacement. Chris Ryder, 118 Dory Road S, stated that some sidewalks were being pushed up by tree roots and asked if the property owner would be responsible for paying for those repairs. Public Works Director Chuck Huff stated that sidewalks damaged by trees on private property would be the property owner’s responsibility. If the trees were located in the swale, it would be the Village’s responsibility. Mr. Hern stated that the purchase order would cover approximately thirty-five (35) to forty-five (45) percent of the sidewalks that need repair and that staff would be requesting another purchase order once funding became available. President Pro Tem Mullinix asked if the sidewalks could be cut instead of milled where the sidewalks meet the asphalt. Mr. Huff stated that sidewalks that meet asphalt and have a significant lip or height difference would be identified and repaired. Vice Mayor Searcy asked how many trip hazards would be addressed. Mr. Hern explained there were twenty-nine (29) areas of sidewalk in critical need and there were another 146 areas that would need to be addressed in the future. Vice Mayor Searcy stated that there have been complaints of residents not maintaining or cleaning their sidewalks from algae and or other slippery residue that could be a potential trip hazard and asked if those types of sidewalk hazards would be addressed. Mr. Hern stated that Code Compliance was addressing those concerns. Councilmember Bickel asked if the section of driveway apron that meets the sidewalk would be the responsibility of the homeowner. Mr. Hern stated that the driveway would be the responsibility of the homeowner. Thereafter, the motion to adopt Resolution 2022-19 passed unanimously. Draft Minutes of the Village Council Regular Session held March 10, 2022 Page 4 of 5 MAYOR AND COUNCIL MATTERS/REPORTS Mayor Aubrey stated that he was relieved that the Village’s municipal election had concluded. Vice Mayor Searcy recommended a social media request for pictures from residents showing how they display their pride of living in the Village of North Palm Beach and to make the request a part of the Heritage Day Festival activities. Vice Mayor Searcy recommended rearranging the order of items on the Council’s meeting agendas since there have been complaints that public comments do not get addressed until the end of the Council meeting. Mr. Rubin stated that the order of the agenda was in the code of ordinances and would need to be changed by ordinance. Discussion ensued between Councilmembers about the disadvantages and benefits of the current order of the Council meeting agendas and made suggestions for changing the order. VILLAGE MANAGER MATTERS/REPORTS Mr. Lukasik provided a handout to Council which listed and explained short term solutions at the Country Club. Mr. Lukasik discussed and explained a strategy for reorganizing the valet parking. The current valet parking area provides twenty-nine (29) spaces along the east side of the main Country Club parking lot along U.S. Highway 1. Staff was recommending that valet parking be moved back to its original location near the grand staircase. The location would provide greater parking efficiency which would thereby increase parking capacity in the parking lot. The proposed location has an entrance and exit and currently provides eighteen (18) spaces. Due to it’s square- like configuration and the ability to stack cars, the valet can park an additional fifteen (15) to eighteen (18) vehicles making it thirty-three (33) to thirty-six (36) total. The initial plan would be to reserve the area for valet use only with parking stanchions and cones and staff would continue to monitor the area. Mr. Lukasik discussed and explained the various issues with parking at the Country Club. Discussion ensued between Council, Mr. Lukasik and Country Club General Manager Beth Davis regarding the details of the various parking strategies at the Country Club. It was agreed to try the new valet parking strategy for the next two weeks and for staff to return and give a report on the progress. Tim Hullihan, 840 Country Club Drive, recommended that the valet parking at the Country Club be moved to the area near the driving range since most valet parking lots are far away from the building. REPORTS (SPECIAL COMMITTEES AND ADVISORY BOARDS) Chairman Tom Magill congratulated Mayor Aubrey, Vice Mayor Searcy and President Pro Tem Mullinix on their re-election to Council. Mr. Magill stated that the Audit Committee had a meeting with the auditors and that a final audit report would be forthcoming. Mr. Magill congratulated Mr. Lukasik, Finance Director Samia Janjua and staff for receiving the Certificate of Achievement for Excellence in Financial Reporting for the thirty-third (33) year in a row. Draft Minutes of the Village Council Regular Session held March 10, 2022 Page 5 of 5 ADJOURNMENT There being no further business to come before the Council, the meeting was adjourned at 7:48 p.m. VILLAGE OF NORTH PALM BEACH OFFICE OF THE VILLAGE CLERK TO: Honorable Mayor and Council THRU: Andrew D. Lukasik, Village Manager FROM: Jessica Green, Village Clerk DATE: March 24, 2022 SUBJECT: RESOLUTION – Accepting and declaring the results of the March 8, 2022 general election Article III (“Legislative), Section 2 (“Election and terms”) of the Village Charter provides that “[o]n the second Tuesday in March of each year, a general election shall be held to elect members of the village council.” Furthermore, Article V (“Qualifications and Elections”) of the Village Charter provides as follows: Section 4. General and runoff election. “Whenever a general or special election is held to fill any elective office in the Village of North Palm Beach, the candidate receiving a majority of the votes cast at such election to fill such office shall be declared to be duly elected …” Section 5. Unopposed candidates. “In the event not more than one (1) person qualified as a candidate for a designated seat on the village council to be filled at an election, that seat shall not be listed on the regular village election ballot. Each unopposed candidate shall be deemed to have voted for himself.” The official results of the general election held March 8, 2022 are attached, with the following persons receiving a majority of the votes cast: Group 1 – Deborah Searcy; Group 3 – Darryl C. Aubrey; and Group 5 – Mark Mullinix. The attached Resolution has been prepared and/or reviewed for legal sufficiency by the Village Attorney. Recommendation: Village Staff recommends Council consideration and approval of the attached Resolution officially accepting and declaring the results of the March 8, 2022 general election. Page 1 of 2 RESOLUTION 2022-____ A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, ACCEPTING AND DECLARING THE RESULTS OF THE MARCH 8, 2022 GENERAL ELECTION; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on March 8, 2022, the Village of North Palm Beach held a general election in accordance with all applicable Village and state law requirements for the purpose of electing Councilmembers to the Village Council for Groups 1, 3 and 5; and WHEREAS, two candidates qualified for Group 1, two candidates qualified for Group 3 and two candidates qualified for Group 5 during the time required for the filing of a Notice of Candidacy, and the names of these candidates were placed on the ballot and submitted to the electorate; and WHEREAS, the Village Council wishes to officially accept and declare the results of the March 8, 2022 general election. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, as follows: Section 1. The foregoing “whereas” clauses are hereby ratified and incorporated herein. Section 2. The Village Council accepts that the following are the results of the general election held on March 8, 2022: For Village Councilmember, Group 1: Deborah Searcy 1990 Robert Silvani 1026 For Village Councilmember, Group 3: Darryl C. Aubrey 1768 Orlando F. Puyol 1265 For Village Councilmember, Group 5: Mark Mullinix 1914 Shawn Woods 1085 Section 3. Based on the foregoing results, the Village Council hereby declares that the following Page 2 of 2 candidates are elected as Councilmembers for Groups 1, 3 and 5: For Village Councilmember, Group 1: Deborah Searcy For Village Councilmember, Group 3: Darryl C. Aubrey For Village Councilmember, Group 5: Mark Mullinix Section 4. This Resolution shall take effect immediately upon adoption. PASSED AND ADOPTED THIS ______ DAY OF _______, 2022. (Village Seal) MAYOR ATTEST: VILLAGE CLERK RESOLUTION 2022-___ A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, APPOINTING THE MAYOR, VICE MAYOR AND PRESIDENT PRO TEM FOR THE UPCOMING YEAR; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Article III, Section 3 of the Village Charter provides that the Council shall elect from among its members a Mayor, a Vice Mayor, and a President Pro Tem to serve at the pleasure of the Council; and WHEREAS, the election of the Mayor, Vice Mayor and President Pro Tem shall be conducted annually at the first regular Council meeting after the Village election. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, as follows: Section 1. The Village Council hereby elects from among its membership the following persons to serve as Mayor, Vice Mayor, and President Pro Tem of the Village Council of the Village of North Palm Beach: _____________________ Mayor ____________________ Vice Mayor _____________________ President Pro Tem Section 2. The above-named Mayor, Vice Mayor, and President Pro Tem shall hold office until their respective successors shall be elected in accordance with the provisions of the Village Charter. Section 3. This Resolution shall take effect immediately upon adoption. PASSED AND ADOPTED THIS _____ DAY OF ________, 2022. (Village Seal) MAYOR ATTEST: VILLAGE CLERK VILLAGE OF NORTH PALM BEACH VILLAGE ATTORNEY’S OFFICE TO: Honorable Mayor and Council THRU: Andrew D. Lukasik, Village Manager FROM: Leonard G. Rubin, Village Attorney DATE: March 24, 2022 SUBJECT: ORDINANCE 1st Reading – Adoption of South Florida Water Management District’s Year-Round Irrigation Conservation Measures The Village has received multiple correspondences from the South Florida Water Management District (“SFWMD”) requesting that the Village formally adopt the Year-Round Landscaping Irrigation Conservation Measures applicable within Palm Beach County. These restrictions are set forth in Chapter 40E-24, Florida Administrative Code, and technically already apply within the Village. Adoption of an Ordinance provides a mechanism for enforcement. The attached Ordinance amends Chapter 19 of the Village Code of Ordinances by repealing the existing non-compliant regulations set forth in Article IX and adopting a new Article IX, “Mandatory Year-Round Irrigation Conservation Measures,” based on SFMD’s model ordinance. These regulations prohibit landscape irrigation between the hours of 10:00 a.m. and 4:00 p.m. and restrict the use of landscaping irrigation to three days per week based on the property address. Properties with even addresses (including rights-of-way, locations without an address and locations with both even and odd numbered addresses) may irrigate their landscaping on Tuesday, Thursday and Sunday. Properties with odd numbered addresses may irrigate their landscaping on Monday, Wednesday and Saturday. The regulations also contain exemptions for new landscaping and for the testing of landscaping irrigation systems and require the use of rain/moisture sensors for all new irrigation systems as required by Section 373.62, Florida Statutes. These restrictions are not applicable to the use of reclaimed water, saltwater and low-volume methods of irrigation, such as hand-watering and micro-irrigation. They are also not applicable to athletic play areas, including the Country Club Golf Course, or to irrigation at agricultural or nursery operations. The South Florida Water Management District has reviewed the draft Ordinance and had not comments or suggested revisions. The attached Ordinance has been prepared and reviewed for legal sufficiency by this office. There is no fiscal impact. Recommendation: Village Staff requests Council consideration and approval on first reading of the attached Ordinance adopting the South Florida Water Management District’s Mandatory Year-Round Irrigation Conservation Measures in accordance with Village policies and procedures. Page 1 of 6 ORDINANCE NO. _____ 1 2 AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF 3 NORTH PALM BEACH, FLORIDA, AMENDING CHAPTER 19, “OFFENSES 4 AND MISCELLANEOUS REGULATIONS,” OF THE VILLAGE CODE OF 5 ORDINANCES BY REPEALING ARTICLE IX, “WATER SHORTAGE 6 EMERGENCIES,” AND ADOPTING A NEW ARTICLE IX, “YEAR-ROUND 7 IRRIGATION CONSERVATION MEASURES;” PROVIDING FOR A 8 PURPOSE AND FOR APPLICABILITY; PROVIDING FOR DEFINITIONS; 9 PROVIDING FOR CONSERVATION REGULATIONS; PROVIDING FOR 10 VIOLATIONS AND ENFORCEMENT; PROVIDING FOR VARIANCES; 11 PROVIDING FOR CODIFICATION; PROVIDING FOR SEVERABILITY; 12 AND PROVIDING FOR AN EFFECTIVE DATE. 13 14 WHEREAS, Chapter 40E-24, Florida Administrative Code, specifies certain mandatory year-15 round landscape irrigation conservation measures within the boundaries of the South Florida Water 16 Management District (“SFWMD”); and 17 18 WHEREAS, the Village is located within the boundaries of the SFWMD, and Section 40E-24.011, 19 Florida Administrative Code, encourages local governments to implement these conservation 20 measures through the adoption of ordinances incorporating the applicable restrictions, as well as 21 provisions for enforcement and variances; and 22 23 WHEREAS, the Village Council wishes to formally adopt the conservation measures applicable 24 within Palm Beach County and incorporate such regulations into the Village Code of Ordinances; 25 and 26 27 WHEREAS, the Village Council determines that the adoption of this Ordinance is in the best 28 interests of the residents of the Village of North Palm beach. 29 30 NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE 31 OF NORTH PALM BEACH as follows: 32 33 Section 1. The foregoing recitals are ratified as true and correct and incorporated herein. 34 35 Section 2. The Village Council hereby amends Chapter 19, “Offenses and Miscellaneous 36 Provisions,” of the Village Code of Ordinances by repealing Article IX, “Water Shortage 37 Emergencies,” and adopting a new Article IX, “Mandatory Year-Round Landscape Irrigation 38 Measures,” to read as follows (additional language is underlined): 39 40 ARTICLE IX. MANDATORY YEAR-ROUND LANDSCAPE IRRIGATION 41 CONSERVATION MEASURES. 42 43 Sec. 19-200. Purpose and applicability. 44 45 (a) The purpose of this article is to implement procedures to protect 46 water resources of the Village and to promote water conservation through the 47 Page 2 of 6 adoption of the South Florida Water Management District’s mandatory year-round 1 landscape irrigation conservation measures. 2 3 (b) The provisions of this article apply to all users within the Village, 4 unless otherwise indicated in this article, and all water sources, except that the use 5 of reclaimed water or saltwater, which may or may not be supplemented from 6 another source, is allowed at any time. This article shall not apply to the irrigation 7 of athletic play areas as defined herein or to irrigation at agricultural or nursery 8 operations. 9 10 Sec. 19-201. Definitions. 11 12 When used in this article, the following terms shall have the meanings 13 ascribed to them in this section except where the context clearly indicates a different 14 meaning: 15 16 Address means the house number (a numeric or alphanumeric designation) 17 that, together with the street name, describes the physical location of a specific 18 property. If a lot number in a mobile home park or similar community is used by 19 the U.S. Postal Service to determine a delivery location, the lot number shall be the 20 property’s address. If a lot number in a mobile home park or similar residential 21 community is not used by the U.S. Postal Service (e.g., the park manager sorts 22 incoming mail delivered to the community’s address), then the community’s main 23 address shall be the property’s address. 24 25 Athletic play area means all golf course fairways, tees, roughs, greens, and 26 other athletic play surfaces, including football, baseball, soccer, polo, tennis, and 27 lawn bowling fields. 28 29 District means the South Florida Water Management District, a government 30 entity created pursuant to Chapter 373, Florida Statutes. 31 32 Even-numbered address means an address ending in the numbers 0, 2, 4, 6, 33 8 or rights-of-way or other locations with no address. 34 35 Landscaping means shrubbery, trees, lawns, sod, grass, ground covers, 36 plants, vines, ornamental gardens, and such other flora, not intended for resale, 37 which are situated in such diverse locations as residential landscapes, recreation 38 areas, cemeteries, public, commercial, and industrial establishments, public 39 medians, and rights-of-way, excluding athletic play areas as defined above. 40 41 Landscape irrigation means the outside watering of shrubbery, trees, lawns, 42 sod, grass, ground covers, plants, vines, ornamental gardens, and such other flora, 43 not intended for resale, which are planted and are situated in such diverse locations 44 as residential landscapes, recreation areas, cemeteries, public, commercial, and 45 industrial establishments, public medians, and rights-of-way, excluding athletic 46 play areas as defined above. 47 48 Page 3 of 6 Low volume hand watering means the watering of landscape by one person, 1 with one hose fitted with a self-canceling or automatic shutoff nozzle. 2 3 Low volume irrigation means the use of equipment and devices specifically 4 designed to allow the volume of water delivered to be limited to a level consistent 5 with the water requirement of the plant being irrigated and to allow that water to be 6 placed with a high degree of efficiency in the root zone of the plant. The term also 7 includes water used in mist houses and similar establishments for plant propagation. 8 9 Micro-irrigation means the application of small quantities of water on or 10 below the soil surface as drops or tiny streams of spray through emitter or 11 applicators placed along a water delivery line. Micro-irrigation includes a number 12 of methods or concepts such as bubbler, drip, trickle, mist or microspray, and 13 subsurface irrigation. 14 15 New landscaping means any landscaping which has been planted and in the 16 ground for ninety (90) days or less. 17 18 Odd-numbered address means an address ending in the numbers 1, 3, 5, 7, 19 9. 20 21 Reclaimed water means wastewater that has received at least secondary 22 treatment and basic disinfection and is reused after flowing out of a wastewater 23 treatment facility as defined by Rule 62-40.210, Florida Administrative Code, as 24 may be amended from time to time. 25 26 User means any person, individual, firm, association, organization, 27 partnership, business trust, corporation, company, agent, employee or other legal 28 entity whether natural or artificial, the United States of America, and the State and 29 all political subdivisions, regions, districts, municipalities, and public agencies 30 thereof, which directly or indirectly takes water from the water resource, including 31 uses from private or public utility systems, uses under water use permits or uses 32 from individual wells or pumps. 33 34 Wasteful and unnecessary means allowing water to be dispersed without 35 any practical purpose to the water use or in violation of this article including, by 36 way of example, excessive landscape irrigation; leaving an unattended hose on a 37 driveway with water flowing; allowing landscape irrigation water to unnecessarily 38 fall onto pavement, sidewalks and other impervious surfaces; allowing water flow 39 through a broken or malfunctioning water delivery or landscape irrigation system 40 or irrigating outside of permissible days and times. 41 42 Sec. 19-202. Conservation regulations. 43 44 (a) Wasteful and unnecessary uses. All wasteful and unnecessary water 45 use is prohibited. 46 47 Page 4 of 6 (b) Hours for landscape irrigation. Landscape irrigation shall be 1 prohibited between the hours of 10:00 a.m. and 4:00 p.m., except as otherwise 2 provided in this article. 3 4 (c) New landscaping. 5 6 (1) On the day the new landscaping is installed, the new landscaping 7 may be irrigated once without regard to the normally allowable 8 watering days and times. Irrigation of the soil immediately prior to 9 the installation of the new landscaping is also allowable without 10 regard to the normal allowable watering days and times. 11 12 (2) The ninety (90) day period begins the day the new landscaping is 13 installed. 14 15 (3) Irrigation of new landscaping which has been in place for thirty (30) 16 days or less may be accomplished on Monday, Tuesday, 17 Wednesday, Thursday, Saturday and Sunday. 18 19 (4) Irrigation of new landscaping which has been in place for thirty-one 20 (31) to ninety (90) days may be accomplished on Monday, 21 Wednesday, Thursday and Saturday. 22 23 (5) Irrigation of the new landscaping is limited to areas containing the 24 new landscaping only. An entire zone of an irrigation system shall 25 only be utilized for landscape irrigation under this paragraph if the 26 zone in question is for an area that contains at least fifty percent 27 (50%) new landscaping. If a zone contains less than fifty percent 28 (50%) new landscaping, or if the new landscaping is in an area that 29 will not typically be irrigated by an irrigation system, only the 30 individual new plantings are eligible for additional irrigation under 31 this paragraph. Targeted watering may be accomplished by low 32 volume hand watering, or any appropriate method which isolates 33 and waters only the new landscaping. 34 35 (d) Landscape irrigation systems. 36 37 (1) Landscape irrigation systems may be operated during restricted days 38 and/or times for cleaning, maintenance, and repair purposes with an 39 attendant on site in the area being tested. 40 41 (2) Landscape irrigation systems may routinely be operated for such 42 purposes no more than once per week, and the run time for any one 43 test should not exceed ten (10) minutes per zone. 44 45 (3) Any user who purchases and installs an automatic landscape 46 irrigation system shall properly install, maintain, and operate 47 technology that inhibits or interrupts operation of the system during 48 Page 5 of 6 periods of sufficient moisture in accordance with Section 373.62, 1 Florida Statutes, as may be amended from time to time. 2 3 (e) Low-volume irrigation, micro-irrigation, and low-volume hand 4 watering methods. Any plant material may be watered using low volume irrigation, 5 micro-irrigation, low-volume hand watering methods, and rain barrels, cisterns, or 6 other similar rain-harvesting devices without regard to the watering days or times 7 allowed in this section. 8 9 (f) Permissible days for landscape irrigation. 10 11 (1) Even-numbered addresses or users that irrigate both even-numbered 12 and odd-numbered addresses within the same zones may perform 13 landscape irrigation on Tuesday, Thursday and Sunday. 14 15 (2) Odd-numbered addresses may perform landscape irrigation on 16 Monday, Wednesday and Saturday. 17 18 (3) No irrigation may be performed on Fridays. 19 20 (g) Water shortages. In the event the District imposes restrictions on 21 landscape irrigation which are more restrictive than those set forth in this article, 22 such as a declaration of water shortage or water shortage emergency, the more 23 restrictive regulations shall apply for the applicable duration of the more restrictive 24 regulations. 25 26 Sec. 19-203. Violations and enforcement. 27 28 (a) Non-compliance with any provision of this article shall constitute a 29 violation of the Village Code of Ordinances and each day the violation exists shall 30 constitute a separate and distinct violation. 31 32 (b) Any violations of this article may be enforced pursuant to the 33 Village Code of Ordinances, through the code enforcement process set forth in 34 Chapter 2, Article VI of the Village Code of Ordinances, or through any other 35 manner authorized by law. 36 37 Sec. 19-204. Variances. 38 39 (a) A user may request a variance from the specific days for landscape 40 irrigation identified in this article by identifying and demonstrating with 41 particularity that compliance with the scheduled days for landscape irrigation will 42 result in a substantial hardship on the user requesting the variance. A variance shall 43 operate prospectively and shall not stay or abate the enforcement of the provisions 44 of this article and shall not affect any prior or pending code enforcement action 45 against the user requesting the variance. 46 47 Page 6 of 6 (b) The variance request shall be considered by the Village Manager or 1 his/her designee, and the decision of the Village Manager shall be provided to the 2 user in writing. The Village Manager’s decision may be appealed to the Village 3 Council through the filing of a written request with the Village Clerk within thirty 4 (30) days of the Village Manager’s written determination. The decision of the 5 Village Council shall be final. 6 7 (c) If a variance is granted, the user shall post a notice at each parcel to 8 which the variance pertains in a format prescribed by the Village. 9 10 (d) The Village recognizes and adopts all irrigation variances or waivers 11 issued by the District. 12 13 Section 3. The provisions of this Ordinance shall become and be made a part of the Code of 14 the Village of North Palm beach, Florida. 15 16 Section 4. If any section, paragraph, sentence, clause, phrase, or word of this Ordinance is for 17 any reason held by a court of competent jurisdiction to be unconstitutional, inoperative or void, 18 such holding shall not affect the remainder of the Ordinance. 19 20 Section 5. All ordinances or parts of ordinances and resolutions or parts of resolutions of the 21 Village of North Palm Beach, Florida, which are in conflict with this Ordinance, are hereby 22 repealed to the extent of such conflict. 23 24 Section 6. This Ordinance shall be effective immediately upon adoption. 25 26 PLACED ON FIRST READING THIS _____ DAY OF ________________, 2022. 27 28 PLACED ON SECOND, FINAL READING AND PASSED THIS _____ DAY OF ___________, 29 2022. 30 31 32 33 (Village Seal) 34 MAYOR 35 36 37 ATTEST: 38 39 40 VILLAGE CLERK 41 42 APPROVED AS TO FORM AND 43 LEGAL SUFFICIENCY: 44 45 46 VILLAGE ATTORNEY 47 48 VILLAGE OF NORTH PALM BEACH VILLAGE ATTORNEY’S OFFICE TO: Honorable Mayor and Council THRU: Andrew D. Lukasik, Village Manager FROM: Leonard G. Rubin, Village Attorney DATE: March 24, 2022 SUBJECT: ORDINANCE 1st Reading – Adoption of amendments to Firefighter Pension Plan to incorporate changes set forth in the newly adopted Collective Bargaining Agreement Through the adoption of Resolution 2022-02 on January 13, 2022, the Village Council ratified a new Collective Bargaining Agreement (“CBA”) between the Village and the Professional Firefighters/Paramedics of Palm Beach County, Local 2928, IAFF, Inc. The new CBA modified certain provisions applicable to the pension benefits for firefighter members, and these amendments need to be incorporated into the Village Code. The attached Ordinance amends Chapter 2, “Administration,” Article V, “Pensions and Retirement Systems,” Division 4, “Pension and Certain Other Benefits for Fire and Police Employees,” of the Village Code of Ordinances to reflect the terms of the new CBA as follows:  Sections 2-159 and 2-161 are amended to raise the cap on retirement benefits from seventy-five percent (75%) to eighty percent (80%) for firefighters who retire on or after October 1, 2022.  Section 2-163 is amended to increase employee contributions for firefighter members from seven percent (7%) to:  Seven and one-half percent (7.5%) effective September 30, 2022;  Eight percent (8%) effective September 30, 2023; and  Eight and one-half percent (8.5%) effective September 30, 2024. As indicated at the time the CBA was ratified, the enhancements to the pension benefits will have minimal to no financial impact to the Village. Based on the actuarial analysis completed during union negotiations, the additional contributions should be adequate to offset the increase in the pension benefit. The attached Ordinance has been prepared and/or reviewed for legal sufficiency by this office. Recommendation: Village Staff requests Council consideration and approval on first reading of the attached Ordinance amending Chapter 2 of the Village Code of Ordinances to modify the pension benefits and contributions for firefighter members as set forth in the Collective Bargaining Agreement between the Village and the Professional Firefighters/Paramedics of Palm Beach County, Local 2928, IAFF, Inc. in accordance with Village policies and procedures. ORDINANCE NO. ____ 1 2 AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF 3 NORTH PALM BEACH, FLORIDA, AMENDING DIVISION 4, “PENSION 4 AND CERTAIN OTHER BENEFITS FOR FIRE AND POLICE EMPLOYEES,” 5 OF ARTICLE V, “PENSIONS AND RETIREMENT SYSTEMS,” OF CHAPTER 6 2, “ADMINISTRATION,” OF THE VILLAGE CODE OF ORDINANCES BY 7 AMENDING SECTION 2-159, “CREATION OF TRUST AND DEFINITIONS,” 8 SECTION 2-161, “BENEFIT AMOUNTS,” AND SECTION 2-163, 9 “CONTRIBUTIONS,” TO MODIFY THE MAXIMUM CAP ON BENEFITS 10 AND THE EMPLOYEE CONTRIBUTION FOR FIREFIGHTER MEMBERS; 11 PROVIDING FOR CODIFICATION; PROVIDING FOR SEVERABILITY; 12 PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE 13 DATE. 14 15 WHEREAS, the Village sponsors a retirement plan for its police officer and firefighter employees 16 known as the Village of North Palm Beach Fire and Police Retirement Fund, which is administered 17 by a Board of Trustees; 18 19 WHEREAS, the Village and the Professional Firefighter/Paramedics of Palm Beach County, Local 20 2928, IAFF, Inc. have agreed to a new Collective Bargaining Agreement that provides for changes 21 to the Plan, specifically, an increase in the maximum cap on retirement benefits and increases to 22 the employee contributions rates for Fiscal Years 2023 through 2025; and 23 24 WHEREAS, the Village Council wishes to amend the Plan to incorporate these changes and 25 determines that the adoption of this Ordinance is in the interest of the public health, safety and 26 welfare of the Village and its residents. 27 28 NOW, THEREFORE BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE 29 OF NORTH PALM BEACH, FLORIDA as follows: 30 31 Section 1. The foregoing “whereas” clauses are hereby ratified as true and are incorporated 32 herein. 33 34 Section 2. The Village Council hereby amends Chapter 2, “Administration,” Article V, 35 “Pensions and Retirement Systems,” Division 4, “Pension and Certain Other Benefits for Fire and 36 Police Employees,” of the Village Code of Ordinances as follows (additional language is 37 underlined and deleted language is stricken through): 38 39 Sec. 2-159. Creation of trust and definitions. 40 41 (a) Creation of trust. A pension and retirement system for full-time 42 firefighters and police officers of the village is hereby established to provide 43 retirement, survivor and disability benefits as provided by this division. The system 44 shall be known as the Village of North Palm Beach Fire and Police Retirement 45 Fund and is intended to be a tax qualified plan under Internal Revenue Code Section 1 401(a) and meet the requirements of a governmental plan as defined in Internal 2 Revenue Code Section 414(d). 3 4 (b) Definitions. As used herein, unless otherwise defined or required by 5 the context, the following words and phrases shall have the meaning indicated: 6 7 Accrued benefit means the portion of a member's normal retirement benefit 8 which is considered to have accrued as of any date., as follows: 9 10 (1) A member's accrued benefit for years of credited service earned 11 before October 1, 2018 shall be equal to the sum of two and one-12 half percent of the member's average monthly earnings multiplied 13 by the member's credited service for the first twenty-four (24) years; 14 zero (0) percent of the member's average monthly earnings 15 multiplied by the member's credited service for each year after 16 twenty-four (24) years up to thirty (30) years; and two (2) percent of 17 the member's average monthly earnings multiplied by the member's 18 credited service for each year in excess of thirty (30) years. 19 20 (2) A member's accrued benefit for years of credited service earned on 21 and after October 1, 2018 (provided the member was employed by 22 the Village on or after July 11, 2019) shall be equal to two and three-23 fourths percent per year of service. For Police Officers and 24 Firefighters who retire prior to October 1, 2022, the The total 25 accrued benefit shall not be greater than seventy-five (75) percent of 26 average monthly earnings at the time of retirement (including entry 27 into the DROP), but in all cases the accrued benefit earned on and 28 after October 1, 2018 shall be at least two and three-fourths percent 29 per year of service on and after October 1, 2018. For Firefighters 30 who retire on and after October 1, 2022, the total accrued benefit 31 shall not be greater than eighty (80) percent of average monthly 32 earnings at the time of retirement (including entry into the DROP), 33 but in all cases the accrued benefit earned on and after October 1, 34 2018 shall be at least two and three-fourths percent per year of 35 service on and after October 1, 2018. 36 37 (3) For purposes of this calculation, average monthly earnings and 38 credited service as of the date of determination shall be used. The 39 accrued benefit is considered to be payable in the plan's normal form 40 commencing on the member's normal retirement date, with such 41 date determined as through the member remains in full-time 42 employment with the employer. 43 44 * * * 45 Sec. 2-161. Benefit amounts. 46 1 (a) Normal retirement benefit. 2 3 (1) Amount. Each member who retires on or after the member's normal 4 retirement date shall be eligible to receive a normal retirement benefit 5 commencing on the member's actual retirement date. A retiree's maximum 6 monthly pension benefit shall not exceed seventy-five (75) percent of the 7 retiree's average monthly earnings as that term is defined in Section 2-159 8 above. In all cases, the benefit provided for years of service on and after 9 October 1, 2018 shall be at least two and three-fourths percent of average 10 monthly earnings per year of service (provided the member was employed 11 by the village on and after July 11, 2019). The monthly normal retirement 12 benefit shall be calculated as follows: 13 14 For Police Officer members: An amount equal to the sum of two and one-15 half percent of the member's average monthly earnings multiplied by the 16 member's credited service prior to October 1, 2018; and two and three-17 fourths percent for credited service on or after October 1, 2018 (provided 18 the member remained employed by the Village as a police officer on or after 19 July 11, 2019). A Police Officer retiree's maximum monthly pension 20 benefit shall not exceed seventy-five (75) percent of the retiree's average 21 monthly earnings as that term is defined in Section 2-159 above. 22 23 For Firefighter members: An amount equal to the sum of two and one-half 24 percent of the member's average monthly earnings multiplied by the 25 member's credited service prior to October 1, 2018; and two and three-26 fourths percent for credited service on or after October 1, 2018 (provided 27 the member remained employed by the Village as a firefighter on or after 28 July 11, 2019). On and after October 1, 2022, a Firefighter retiree's 29 maximum monthly pension benefit shall not exceed eighty (80) percent of 30 the retiree's average monthly earnings as that term is defined in Section 2-31 159 above; for retirements prior to October 1, 2022, the maximum benefit 32 is 75% of average monthly earnings. 33 34 * * * 35 36 Sec. 2-163. Contributions. 37 38 (a) Member contributions. 39 40 (1) Amount. Members of the plan shall make regular contributions to the fund 41 at rate equal to two (2) percent of their respective earnings. 42 43 For Police Officer members only: 44 (i) Effective at the beginning of the first full payroll period after 1 October 1, 2013, the Police Office member contribution shall 2 increase to two and sixty-seven one hundredths (2.67) percent; 3 4 (ii) Effective the first full payroll period after October 1, 2014, the 5 Police Officer member contribution shall increase to three and 6 thirty-three one hundredths (3.33) percent; and 7 8 (iii) Effective the first full payroll period after October 1, 2015, the 9 Police Officer member contribution shall increase to four (4) 10 percent. 11 12 (iv) Effective the second payroll period following the adoption of 13 Ordinance 2019-11, the Police Officer member shall contribute six 14 (6) percent of earnings. 15 16 (v) Effective the first payroll period after October 1, 2020, the Police 17 Officer member shall contribute seven (7) percent of earnings. 18 19 (vi) During participation in the DROP, Police Officer members shall 20 contribute four (4) percent of earnings, with three (3) percent 21 credited to the member's DROP account and one (1) percent applied 22 to the Pension Plan Unfunded Actuarial Accrued Liability 23 ("UAAL"). 24 25 For Firefighter members only: 26 27 (i) Effective the beginning of the first full payroll period after April 1, 28 2015, the Firefighter member contribution shall increase to three and 29 one-half (3½) percent; and 30 31 (ii) Effective the first full payroll period after April 1, 2016, the 32 Firefighter member contribution shall increase to five (5) percent. 33 34 (iii) Effective with the second payroll period following adoption of 35 Ordinance No. 2019-11, the Firefighter member contribution shall 36 increase from five (5) percent of earnings to seven (7) [percent] of 37 earnings. 38 39 (iv) Effective the first full payroll period after September 30, 2022, the 40 Firefighter member contribution shall increase from seven (7) 41 percent to seven and one-half (7.5) percent. 42 43 (v) Effective the first full payroll period after September 30, 2023, the 44 Firefighter member contribution shall increase from seven and one-45 half (7.5) percent to eight (8) percent. 46 1 (vi) Effective the first full payroll period after September 30, 2024, the 2 Firefighter member contribution shall increase from eight (8) 3 percent to eight and one-half (8.5) percent. 4 5 (ivvii) During DROP, the Firefighter member shall contribute four (4) 6 percent of earnings, with three (3) percent credited to the member's 7 DROP account and one (1) percent applied to the Pension Plan. 8 9 (2) Duration. The village shall pick-up, rather than deduct from each member's 10 pay, beginning with the date of employment, two (2) percent of the 11 member's basic compensation. The monies so picked-up shall be deposited 12 in the fund on a monthly basis. An account record shall be maintained 13 continuously for each member. Pick-up contributions shall continue until 14 death, disability or termination of service, whichever shall occur first. 15 Contributions shall remain in the fund unless withdrawn as provided in the 16 plan. No member shall have the option to choose to receive the contributed 17 amounts directly instead of having them paid by the village directly to the 18 plan. All such pick-up contributions by the village shall be deemed and be 19 considered as part of the member's accumulated contributions and subject 20 to all provisions of the plan pertaining to accumulated contributions of 21 members. The intent of this provision is to comply with Section 414(h)(2) 22 of the Internal Revenue Code. For paying Social Security taxes, and for such 23 other purposes except as specified in this plan, the amount of employee 24 contributions "picked-up" or paid by the village will be added to the amount 25 distributed on a current basis in order to determine total wages, salary, pay 26 or compensation. In the event that the employer agrees to assume and pay 27 member contributions in lieu of direct contributions by the member, such 28 contributions shall accordingly be paid into the plan on behalf of the 29 members. No member subject to such agreement shall have the option of 30 choosing to receive the contributed amounts directly instead of having them 31 paid by the employer directly to the plan. All such contributions by the 32 employer shall be deemed and considered as part of the member's 33 accumulated contributions and subject to all provisions of this plan 34 pertaining to accumulated contributions of members. The intent of this 35 language is to comply with section 414(h)(2) of the Internal Revenue Code. 36 37 (3) Interest. Interest shall be credited to member contributions as of September 38 30 of each year at a rate equal to the change in the consumer price index, 39 published by the U.S. Bureau of Labor Statistics, over the twelve-month 40 period ending on the previous June 30. The maximum rate for any year shall 41 be seven (7) percent and the minimum rate shall be zero (0) percent. 42 43 (4) Guaranteed refund. All benefits payable under this plan are in lieu of a 44 refund of accumulated contributions. In any event, however, each member 45 shall be guaranteed the payment of benefits on his behalf at least equal in 1 total amount to his accumulated contributions. 2 3 * * * 4 5 Section 3. All other provisions of Division 4 of Article V of Chapter 2 of the Village 6 Code of Ordinances not expressly amended as set forth above shall remain unchanged by the 7 adoption of this Ordinance. 8 9 Section 4. The provisions of this Ordinance shall become and be made part of the Code 10 of the Village of North Palm Beach, Florida. 11 12 Section 5. If any action, paragraph, sentence, clause, phrase or word of this Ordinance 13 is for any reason held be a court of competent jurisdiction to be unconstitutional, inoperative or 14 void, such holding shall not affect the remainder of this Ordinance. 15 16 Section 6. All ordinance or parts of ordinances and resolutions or parts of resolutions 17 of the Village of North Palm Beach, Florida, which are in conflict with this Ordinance are hereby 18 repealed to the extent of such conflict. 19 20 Section 7. This Ordinance shall be effective immediately upon adoption. 21 22 PLACED ON FIRST READING THIS _____ DAY OF __________, 2022. 23 24 PLACED ON SECOND, FINAL READING AND PASSED THIS _____ DAY OF _________, 25 2022. 26 27 28 29 (Village Seal) 30 MAYOR 31 32 33 ATTEST: 34 35 36 VILLAGE CLERK 37 38 APPROVED AS TO FORM AND 39 LEGAL SUFFICIENCY: 40 41 42 VILLAGE ATTORNEY 43 44 VILLAGE OF NORTH PALM BEACH VILLAGE MANAGER’S OFFICE TO: Honorable Mayor and Village Council Members FROM: Andrew D. Lukasik, Village Manager DATE: March 24, 2022 SUBJECT: ORDINANCE 1st Reading – Modification of On Street Parking Regulations in the vicinity of Lakeside Park Village staff recommends approval of an ordinance modifying on-street parking regulations in the vicinity of Lakeside Park. Background: Lakeside Park is an attractive and popular beach-front park tucked within a residential neighborhood. Because of the number of people who make their way to the park on a regular basis, parking has be en an issue as the parking lot’s capacity is limited. This resulted in visitors resorting to the use of on-street parking in the residential neighborhood. In December 2018, the Village adopted parking restrictions that limited on-street parking on weekends and holidays on several streets in the neighborhood surrounding Lakeside Park. The Village is evaluating possible parking restrictions that affect Lakeside Park itself in an effort to improve accessibility to residents. Village staff is recommending adoption of this ordinance before considering parking restrictions at the Park as it could address some of the impacts felt by nearby residents. The ordinance being considered will extend the restrictions beyond weekends and holidays, will reduce the number of streets impacted and provides for exceptions for neighborhood residents and their guests through the use of a Village issued pass. Ordinance Details: The ordinance is more restrictive in that on-street parking will not be permitted at any time. The only exception is for residents and their guests on the effected streets who can park with the use of a Village issued parking pass. The streets that will have the on-street parking restrictions will be: Lighthouse Drive between US1 and Lakeside Drive, Lakeside Circle, Lakeside Drive from the southerly right-of-way line of Cruiser Road South south to Atlantic Road, the east-west section of Atlantic Road, and Lakeside Court. Lastly, the ordinance formally introduces the use of a Village issued parking pass to create the on-street parking exception for residents. The attached Ordinance has been prepared/reviewed by the Village Attorney for legal sufficiency. Recommendation: Village staff requests Council consideration and approval on first reading of the attached Ordinance modifying on-street parking restrictions in the vicinity of Lakeside Park. Page 1 of 3 ORDINANCE NO. 2022-____ 1 2 AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH 3 PALM BEACH, FLORIDA, AMENDING ARTICLE III, “STOPPING, STANDING 4 AND PARKING,” OF CHAPTER 18, “MOTOR VEHICLES AND TRAFFIC,” OF 5 THE VILLAGE CODE OF ORDINANCES BY AMENDING SECTION 18-34.1, 6 “VEHICLE, TRAILER OR BOAT PARKING PROHIBITED UPON PAVED OR 7 UNPAVED AREA OF ROAD RIGHT-OF-WAY OF SPECIFIC ROADWAYS,” TO 8 MODIFY THE PARKING REGULATIONS IN THE VICINITY OF LAKESIDE 9 PARK; PROVIDING FOR CODIFICATION; PROVIDING FOR SEVERABILITY; 10 PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. 11 12 WHEREAS, the Village of North Palm Beach, as a duly organized Florida municipality, 13 possesses the Home Rule Authority conferred upon it by the Florida Constitution and Chapter 166, 14 Florida Statutes; and 15 16 WHEREAS, Section 316.008, Florida Statutes, authorizes municipalities, with respect to streets 17 and highways under their jurisdiction and within the reasonable exercise of their police powers, to 18 regulate or prohibit stopping, standing and parking; and 19 20 WHEREAS, the Village Council wishes to amend Section 18-34.1(b) of the Village Code of 21 Ordinances, regulating parking in the vicinity of Lakeside Park, to: (1) provide for daily enforcement; 22 (2) reduce the area where parking is prohibited in the right-of-way; and (3) codify the exemption to the 23 parking restrictions for residents and their guests; and 24 25 WHEREAS, the Village Council determines that the adoption of this Ordinance is in the best 26 interests of the residents of the Village of North Palm Beach. 27 28 NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF 29 NORTH PALM BEACH, FLORIDA as follows: 30 31 Section 1. The foregoing “Whereas” clauses are hereby ratified as true and correct and are 32 incorporated herein. 33 34 Section 2. The Village Council hereby amends Chapter 18, “Motor Vehicles and Traffic,” of the 35 Village Code of Ordinances by amending Article III, “Stopping, Standing and Parking,” to read as 36 follows (additional language is underlined and deleted language is stricken through): 37 38 ARTICLE III. - STOPPING, STANDING AND PARKING 39 40 * * * 41 42 Sec. 18-34.1. Vehicle, trailer or boat parking prohibited upon paved or unpaved 43 area of the road right-of-way of specific roadways. 44 45 (a) The parking of any vehicle, trailer or boat is hereby prohibited upon the paved 46 or unpaved area of the road right-of-way of those portions of the following 47 Page 2 of 3 described roadways located within the corporate limits of the Village of North 1 Palm Beach, Florida: 2 3 State Road A-1-A; 4 5 Prosperity Farms Road; 6 7 U.S. Highway # 1 (SR #5); 8 9 Northlake Boulevard; 10 11 800 Block of Lighthouse Drive; 12 13 North side of Lighthouse Drive between Lighthouse Bridge and one hundred 14 (100) feet east of the east right-of-way line of Lagoon Drive; 15 North Anchorage Drive from Eastwind Drive to U.S. #1 (SR #5); 16 17 South Anchorage Drive and Eastwind Drive adjacent to the North Palm Beach 18 Elementary School property only during the period starting one (1) hour prior 19 to and ending one (1) hour after published school hours inclusive; 20 21 Southerly most four hundred (400) feet of the westerly road right-of-way of 22 Castlewood Drive adjacent to the First Church of Christ Scientist. 23 24 (b) From sunrise to sunset on weekends and legal holidays, the parking of any 25 vehicle is hereby prohibited upon the paved or unpaved area of the road right-26 of-way of the following described roadways (or portions thereof) located 27 within the corporate limits of the Village of North Palm Beach, Florida unless 28 said vehicle is operated by a resident of the adjacent property or a guest of a 29 resident and displays a valid guest pass issued by the village: 30 31 Lakeside Drive from the southerly right-of-way line of Anchorage Drive North 32 Cruiser Road South south to Atlantic Road; 33 34 Atlantic Road (east-west portion only); 35 36 Lakeside Court; 37 38 Lakeside Circle; and 39 40 Lighthouse Drive from U.S. Highway One to Lakeside Drive;. 41 42 Buoy Road; 43 44 Cruiser Road South; 45 46 Cruiser Road North; 47 48 Page 3 of 3 Dory Road South; and 1 2 Dory Road North. 3 4 Notwithstanding the foregoing, residents may continue to park boats and boat 5 trailers and recreational vehicles and trailers in the swales of these roadways 6 on a temporary basis to the extent authorized by sections 18-35 and 18-35.1 of 7 this article. 8 9 * * * 10 11 Section 3. The provisions of this Ordinance shall become and be made part of the Code of 12 Ordinances for the Village of North Palm Beach, Florida. 13 14 Section 4. If any section, paragraph, sentence, clause, phrase or word of this Ordinances is for 15 any reason held by a court of competent jurisdiction to be unconstitutional, inoperative or void, such 16 holding shall not affect the remainder of the Ordinance. 17 18 Section 5. All ordinances and resolutions, or parts of ordinances and resolutions, in conflict 19 herewith are hereby repealed to the extent of such conflict. 20 21 Section 6. This Ordinance shall be effective immediately upon adoption. 22 23 PLACED ON FIRST READING THIS _____ DAY OF ________________, 2022. 24 25 PLACED ON SECOND, FINAL READING AND PASSED THIS ______ DAY OF ___________, 26 2022. 27 28 29 30 (Village Seal) 31 MAYOR 32 33 ATTEST: 34 35 36 VILLAGE CLERK 37 38 APPROVED AS TO FORM AND 39 LEGAL SUFFICIENCY: 40 41 42 VILLAGE ATTORNEY 43 VILLAGE OF NORTH PALM BEACH PARKS AND RECREATION TO: Honorable Mayor and Council THRU: Andrew D. Lukasik, Village Manager FROM: Zakariya M. Sherman, Director of Leisure Services DATE: March 24, 2022 SUBJECT: RESOLUTION – Amending Resolution 2020-64 – Engineering Services for Anchorage Park Marina Dry Storage Renovation Project At the October 8, 2020 Village Council meeting, staff recommended approval of a proposal from Engenuity Group Inc. to provide professional engineering services for the renovation of the Anchorage Park Marina Dry Storage compound in the amount of $58,067.00. The services included civil engineering & surveying services, along with planning, landscape architecture and electrical engineering services. The services were to be performed by Engenuity, as well as its sub consultants Smith Engineering and 2GHO, in accordance with the terms of the existing Continuing Contract for Engineering Services with the Village. The Village Council approved the proposal through the adoption of Resolution 2020-64 In discussions about the dry storage project with various boards and committees, staff discovered that a fire hydrant was necessary in Anchorage Park (somewhere close to the marina/dry storage area) in case of a fire. The nearest hydrants to the park are located at the corner of Anchorage and Gulf and Anchorage and Flotilla. While the main building is less than 250 feet away from the hydrant on Anchorage and Gulf, the middle of the dry storage compound is over 700 feet away, and the wet slips are over 1,000 feet away. The hydrant at the corner of Anchorage and Flotilla is even further away from the building and the other park amenities. To ensure that a fire hydrant is within reasonable proximity to the new dry storage compound and boat slips (<500 feet), Engenuity Group Inc. put together a proposal to include a fire hydrant near the boat wash area. This proposal is supported by the North Palm Beach Fire Rescue Department. Civil design, permitting, and construction phase services are expected to cost $8,500.00. Therefore, staff requests that Council amend Resolution 2020-64 – Engineering Services for Anchorage Park Marina Dry Storage Renovation Project – to account for the fire hydrant and additional costs. The attached Resolution has been prepared/reviewed by your Village Attorney for legal sufficiency. Account Information: Fund Department Account Number Account Description Amount Recreation Grant Fund Parks & Recreation U8028-66211 Grant Expense – Anchorage Park $8,500.00 Recommendation: Village Staff requests Council consideration and approval of the attached Resolution amending Resolution 2020-64 to modify the scope of the engineering services for the Anchorage Park Marina Dry Storage Renovation Project by accepting a proposal from Engenuity Group Inc. to provide professional engineering services to provide a fire hydrant at Anchorage Park in the vicinity of the boat ramp wash down at additional cost of $8,500.00, with funds expended from the Recreation Grant Fund Account Number U8028-66211 (Grant Expense – Anchorage Park), in accordance with Village policies and procedures. Page 1 of 2 RESOLUTION 2022- A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, AMENDING RESOLUTION NO. 2020-64 TO INCLUDE ADDITIONAL ENGINEERING SERVICES FOR THE INSTALLATION OF A FIRE HYDRANT FOR THE ANCHORAGE PARK MARINA DRY STORAGE COMPOUND RENOVATION PROJECT AND AUTHORIZING THE VILLAGE MANAGER TO EXECUTE ALL REQUIRED DOCUMENTS; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Village is a party to a Continuing Contract for Professional Engineering Services with Engenuity Group, Inc. to perform engineering and related services as Village Engineer; and WHEREAS, through the adoption of Resolution No. 2020-64, the Village Council accepted the proposal submitted by Engenuity Group, Inc., and two of its subconsultants, 2GHO and Smith Engineering, for professional engineering services for the Anchorage Park Marina Dry Storage Compound Renovation Project; and WHEREAS, Village Staff is recommending revising the scope of engineering services to include a required fire hydrant in the vicinity of the boat ramp wash down; and WHEREAS, the Village Council determines that adoption of this Resolution is in the best interests of the residents of the Village of North Palm Beach. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA, as follows: Section 1. The foregoing recitals are ratified as true and incorporated herein. Section 2. The Village Council hereby amends Resolution No. 2020-64 to include a proposal from Engenuity Group, Inc. pursuant to the Continuing Contract for Professional Engineering Services for additional services for the Anchorage Park Marina Dry Storage Compound Renovation Project relating to the installation of a fire hydrant at an additional cost of $8,500 .00 (bringing to the total cost of engineering services to $66,567.00), with funds expended from Account No. U8028-66211 (Special Revenue Recreation Grant Fund – Anchorage Park Enhancement Grant). The services shall be performed in accordance with all terms and conditions of the Continuing Contract. The Village Council further authorizes the Village Manager to execute all documents necessary to effectuate these services. Section 3. All resolutions or parts of resolutions in conflict with this Resolution are hereby repealed to the extent of such conflict. Section 4. This Resolution shall take effect immediately upon adoption. Page 2 of 2 PASSED AND ADOPTED THIS DAY OF , 2022. (Village Seal) MAYOR ATTEST: VILLAGE CLERK 2022 03-03 Proposal Project No. 03045.104.14C Page 1 of 2 March 3, 2022 Mr. Stephen Poh Parks and Recreation Village of North Palm Beach 603 Anchorage Drive North Palm Beach, FL 33408 (Via E-Mail: spoh@village-npb.org) Re: Anchorage Park Fire Hydrant North Palm Beach, Florida Engenuity Group Project No. 03045.104.14C Dear Mr. Poh: We are pleased to offer this proposal to render professional civil engineering services to provide a fire hydrant at Anchorage Park in the vicinity of the boat ramp wash down, (hereinafter called the “Project”). As part of the ongoing improvements to the boat storage compound, the Village desires placement of a potable water fire hydrant conveniently located near the boat wash down area. Pressurized, potable water service is available at the park via a public water main owned by Seacoast Utility Authority. Design of the water main and fire hydrant will be included in the construction drawings being prepared for the boat storage compound, already in progress. A topographic survey was previously prepared and will be utilized for this design. Our services as set forth in Exhibit “A” will be provided for a lump sum of $8,500.00 based on the following distribution of compensation: A. Civil Design and Permitting $6,500.00 B. Construction Phase Services $2,000.00 Subtotal: $8,500.00 Permit Fees, Reproduction Charges and Reimbursable Expenses The fee for the sub-consultants will be invoiced through Engenuity and no mark-up will be added to their fee. The total fee does not include the payment of any governmental agency submittal or processing fees. The cost of printing, reproduction, facsimile, mileage, and postage are included in our fee. 2022 03-03 Proposal Project No. 03045.104.14C Page 2 of 2 Invoicing and Payment Work will be invoiced on a monthly basis for work completed to date. Invoice shall be paid in full by the Client within thirty (30) days of the invoice date, unless within such thirty (30) day period, Client notifies Engenuity Group, Inc. in writing of its objection to the amount of said invoice. Such notice shall be accompanied by payment of any undisputed portion of said invoice. If written objection is not received within thirty (30) days it shall constitute approval of invoice by Client. If the payment is not received within thirty (30) days of billing date, a late charge will be added to the invoice in the amount of 1½ percent per month on the outstanding balance. If payment is not received within sixty (60) days of the invoice date, work may be suspended on the project until the outstanding invoice(s) are paid in full. This proposal and Exhibit “A” and “B” represent the entire understanding between you and us with respect to the Project. If this satisfactorily sets forth your understanding of our scope of services, we would appreciate you providing written authorization to proceed. PURSUANT TO SECTION 558.0035 FLORIDA STATUTES, THE CONSULTANT IS THE RESPONSIBLE PARTY FOR THE PROFESSIONAL SERVICES IT AGREES TO PROVIDE UNDER THIS CONTRACT. NO INDIVIDUAL PROFESSIONAL EMPLOYEE, AGENT, DIRECTOR, OFFICER OR PRINCIPAL MAY BE INDIVIDUALLY LIABLE FOR NEGLIGENCE ARISING OUT OF THIS CONTRACT, AS LONG AS THE CONSULTANT MAINTAINS THE PROFESSIONAL LIABILITY INSURANCE REQUIRED UNDER THIS CONTRACT AND AS LONG AS ANY DAMAGES ARE SOLELY ECONOMIC IN NATURE AND THE DAMAGES DO NOT EXTEND TO PERSONAL INJURIES OR PROPERTY NOT SUBJECT TO THIS CONTRACT. Sincerely, Approved by: Adam Swaney, P.E. Keith B. Jackson, P.E. Director of Engineering Vice President EXHIBIT “A” – ENGINEER’S SERVICES 2022 03-03 Project No. 03045.104.14C PAGE 1 OF 2 EXHIBIT “A” Anchorage Park – Fire Hydrant Village of North Palm Beach, Florida Engenuity Group Project No. 03045.104.14C ENGINEER’S SERVICES: A1.01 Design Services A. Prepare drawings indicating the scope, extent, and character of the water main and fire hydrant work to be performed and furnished by the CONTRACTOR. This work will be included in the construction drawings for the boat compound area, currently in progress. B. Specifications shall be in note format on plans. C. Provide technical criteria, written descriptions, and design data for filing a permit application to the Village of NPB, Seacoast Utility Authority and PBC Health Dept. D. This proposal does not include the following: 1. Preparation of a dewatering permit for the contractor, if necessary. 2. Reproduction of drawings and specifications for CONTRACTOR’S use during construction. 3. Design of landscaping, irrigation, or lighting/electric. 4. Geotechnical field-testing services during construction. 5. Topographic Survey (previously completed) or Construction survey/stakeout and preparation of record drawings. 6. Any Environmental analysis of wetlands, uplands or vegetation. A1.03 Bidding Services A. Assist client in advertising and obtaining bids for site work. Client shall prepare bid manual as necessary. EXHIBIT “A” – ENGINEER’S SERVICES 2022 03-03 Project No. 03045.104.14C PAGE 2 OF 2 A1.04 Construction Phase Services A. Attend preconstruction meeting with Village staff and selected contractor and issue minutes. B. Provide periodic construction observations over the project duration, in conjunction with Village Staff for construction quality control purposes. Attend construction site meetings as necessary. C. Provide review and approval of periodic pay requests, requests for information, clarifications and interpretations as required. D. Provide construction completion certification to Village, Seacoast Utility Authority and PBC Health Dept. RESOLUTION 2020-64 A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, APPROVING A PROPOSAL FROM ENGENUITY GROUP, INC. FOR PROFESSIONAL ENGINEERING SERVICES FOR THE ANCHORAGE PARK MARINA DRY STORAGE COMPOUND RENOVATION PROJECT AND AUTHORIZING THE VILLAGE MANAGER TO EXECUTE ALL REQUIRED DOCUMENTS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Village is a party to a Continuing Contract for Professional Engineering Services with Engenuity Group, Inc. to perform engineering and related services as Village Engineer; and WHEREAS, Village Administration recommended accepting the proposal submitted by Engenuity Group, Inc., and two of its subconsultants, 2GHO and Smith Engineering, for professional engineering services for the Anchorage Park Marina Dry Storage Compound Renovation Project; and WHEREAS, the Village Council determines that adoption of this Resolution accepting the proposal from Engenuity Group, Inc. is in the best interests of the residents and citizens of the Village of North Palm Beach. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA, as follows: Section 1. The foregoing recitals are ratified as true and incorporated herein. Section 2. The Village Council hereby approves and accepts the proposal from Engenuity Group, Inc. pursuant to the Continuing Contract for Professional Engineering Services for engineering services for the Anchorage Park Marina Dry Storage Compound Renovation Project at a total cost of $58,067.00, with funds expended from Account No. U8028-66211 (Special Revenue Recreation Grant Fund — Anchorage Park Enhancement Grant). The services shall be performed in accordance with all terms and conditions of the Continuing Contract. The Village Council further authorizes the Village Manager to execute all documents necessary to effectuate these services. Section 3. This Resolution shall take effect immediately upon adoption. PASSED AND ADOPTED THIS 8T' -'DAY OF OCTOBER, 2020. Villago Seal) MAYOR ATTEST: VILLAGE CLERK A Higher Standard of Excellence a engr , 1,UI group inc. UIGIIJEER5 SURVEYORS GIS MAPPERS C. ANDRE RAYMAN, P. S.M. KEITH B. WKSON, P.E. LISA A. TROPEPE, P.E. February 13, 2020 ADAM SWANEY, P.E.' L EED AP Revised: March 19, 2020 JU*11FER MALIN, P.S.M, Mr. Russ Ruskay Parks and Recreation Village of North Palm Beach 603 Anchorage Drive North Palm Beach, FL 33408 Sent Via E -Mail: rruskay@village-npb.org) Re: Anchorage Park Boat Storage Compound and Boat Trailer Day Parking Lot North Palm Beach, Florida Engenuity Group Project No. 03045.104.14B Dear Mr. Ruskay: We are pleased to offer this proposal to render professional civil engineering & surveying services, along with planning, landscape architecture and electrical engineering services, in connection with the design of a Boat Storage Compound, Boat Trailer Day Parking Lot and North Canal Buffer (hereinafter called the "Project"). Per your recent request, this proposal will be divided into 3 parts: Boat Storage Compound Boat Trailer Day Parking Lot North Canal Buffer Boat Storage Compound: North Palm Beach desires a boat/vehicle/RV storage compound to be constructed utilizing the current storage site on the north side of the park. Compound shall be enclosed by an 8' (minimum) high concrete -type wall with a secure entrance and illumination, following Crime Prevention through Environmental Design (CPTED) principles. Traffic circulation and boat/vehicle/RV spaces will be designed to maximize storage spaces. Boat Trailer Day Parking Lot: Additionally, a parking lot for vehicle/boat trailer "day" parking on the south side of the park will be similarly designed to accommodate users of the existing boat ramp. The boat wash down area will remain in its current location and be augmented with additional drainage features to help collect and convey runoff to the existing detention areas within the park. 2020 03-19 Proposal Project No. 03045.104.146 Page 1 of 4 1280 NORTH CONGRESS AVENUE, SHITE 101 WEST PALM BEACH. FL 33409 3 561.655.1151 F 501.832.9330 WWW.ENGENU1TYGROUP.COM Asphalt path connectivity will be included in the design to connect existing pathways and provide continuous pedestrian circulation in areas where it is discontinuous or missing. North Canal Buffer: Provide tree inventory for removal of exotic pest material and a landscape mitigation plan to bring area back into a natural regenerative system. Consultant shall coordinate with the Village Environmental Committee. Planting and irrigation plan shall be included and synonymous with the compound wall buffer plan. Design plans shall be generally consistent with the currently adopted Master Plan" for Anchorage Park. This proposal will include the use of our team sub -consultants for planning/landscape, architecture/irrigation (2GHO) and electrical engineering for illumination and incidental electrical requirements (SEC). Our services as set forth in Exhibit "A" will be provided for a lump sum of 104,257.00 based on the following distribution of compensation: Boat Storage Compound: Engenuity Group A. Survey of Existing Conditions B. Civil Design and Permitting C. Construction Administration Services Sub -consultants (Proposals attached in Exhibit "B"): D. Planning, Landscape Architecture, including Construction Administration Services (2GHO) E. Electrical Design, including Construction Administration Services (SEC) 4,300.00 27,625.00 8,125.00 11,017.00 7,000.00 Subtotal: $58,067.00 2020 03-19 Proposal Project No. 03045.104.146 Page 2 of 4 Boat Trailer Day Parking Lot: Engenuity Group F. Survey of Existing Conditions G. Civil Design and Permitting H. Construction Administration Services Sub -consultants (Proposals attached in Exhibit "B"): I. Planning, Landscape Architecture, including Construction Administration Services (2GHO) J. Electrical Design, including Construction Administration Services (SEC) North Canal Buffer: Engenuity Group K. Survey of Existing Conditions 2,580.00 14,875.00 4,375.00 11,658.00 6,000.00 Subtotal: $39,488.00 1,720.00 Sub -consultants (Proposals attached in Exhibit "B"): L. Planning, Landscape Architecture, including Construction Administration Services (2GHO) $4,982.00 Subtotal: $6,702.00 Permit Fees, Reproduction Charges and Reimbursable Expenses The fee for the sub -consultants will be invoiced through Engenuity and no mark-up will be added to their fee. The total fee does not include the payment of any governmental agency submittal or processing fees. The cost of printing, reproduction, facsimile, mileage, and postage are included in our fee. Invoicing and Payment Work will be invoiced on a monthly basis for work completed to date. Invoice shall be paid in full by the Client within thirty (30) days of the invoice 2020 03-19 Proposal Project No. 03045.104.14B Page 3 of 4 date, unless within such thirty (30) day period, Client notifies Engenuity Group, Inc. in writing of its objection to the amount of said invoice. Such notice shall be accompanied by payment of any undisputed portion of said invoice. If written objection is not received within thirty (30) days it shall constitute approval of invoice by Client. If the payment is not received within thirty (30) days of billing date, a late charge will be added to the invoice in the amount of 1'/2 percent per month on the outstanding balance. If payment is not received within sixty (60) days of the invoice date, work may be suspended on the project until the outstanding invoice(s) are paid in full. This proposal and Exhibit "A" and "B" represent the entire understanding between you and us with respect to the Project. If this satisfactorily sets forth your understanding of our scope of services, we would appreciate you providing written authorization to proceed. PURSUANT TO FLORIDA STATUTES §558.0035 (2013) AN INDIVIDUAL EMPLOYEE OR AGENT MAY NOT BE HELD INDIVIDUALLY LIABLE FOR NEGLIGENCE , Sincerely, Af, / l -/ Adam Swaney, P.E. Director of Engineering Accepted this 91+— day of Och 6 e- r , 2020. By: -.. Owner) Approved by: Keith B. Jackson, P.E. Vice President 2020 03-19 Proposal Project No. 03045.104.14B Page 4 of 4 EXHIBIT "A" Anchorage Park- Boat Storage Compound and Boat Trailer Day Parking Lot Village of North Palm Beach, Florida Engenuity Group Project No. 03045.104.14B ENGINEER'S SERVICES: A1.01 Topographic Surveying A. Establish horizontal and vertical control. B. Set temporary benchmarks for CONTRACTOR's use during construction. C. Locate existing drainage and sanitary structures with invert elevations, driveways, trees, landscaping, utility poles/lines, and all other above ground items within the two parking areas (dry storage and day parking). D. Prepare topographic survey for use as engineering base map and updated survey. E. Elevations will be gathered in National Geodetic Vertical Datum of 1929 to be consistent with all previous survey work completed. A conversion factor to NAVD 88 datum will be noted on the survey. A1.02 Design Services A. Prepare drawings indicating the scope, extent, and character of the paving, grading, drainage and security wall work to be performed and furnished by the CONTRACTOR. A performance specification for the security wall will be provided to allow for consistent and similar wall types to be allowed in the bidding process. B. Specifications shall be in note format on plans. C. Provide technical criteria, written descriptions, and design data for filing a permit application to the Village of NPB, SFWMD for new/modified Environmental Resource Permit for drainage features and NPDES Notice of Intent. EXHIBIT "A" — ENGINEER'S SERVICES 202003-19 Project No. 03045.104.14B PAGE 1 OF 2 D. This proposal does not include the following: 1. Preparation of a dewatering permit for the contractor, if necessary. 2. Reproduction of drawings and specifications for CONTRACTOR'S use during construction. 3. Design of landscaping, irrigation, or lighting/electric. See separate sub consultant proposals. 4. Geotechnical field-testing services during construction. 5. Construction survey/stakeout and preparation of record drawings. 6. Any Environmental analysis of wetlands, uplands or vegetation. A1.03 Bidding Services A. Assist client in advertising and obtaining bids for site work. Client shall prepare bid manual as necessary. A1.04 Construction Phase Services A. Attend preconstruction meeting with Village staff and selected contractor and issue minutes. B. Provide periodic construction observations over the project duration, in conjunction with Village Staff for construction quality control purposes. Attend construction site meetings as necessary. C. Provide review and approval of periodic pay requests, requests for information, clarifications and interpretations as required. D. Provide construction completion certification to Village and SFWMD and NPDES Notice of Completion. EXHIBIT "A" — ENGINEER'S SERVICES 202003-19 Project No. 03045.104.14B PAGE 2OF2 Landscape Architects 1 Planners Environmental Consultants. GENTILE GLAS I HOLLOWAY O'MAHON EY& Associates, Inc. WORK ORDER #x Anchorage Park - North Palm Beach Phase 2B Additional Services 2GHO PROJECT #17-0609.3 Boat Storage Enclosure December 6, 2019, Revised February 17, 2020, March 17, 2020 Design Approach / Scope LC00901,; George G. Gentile FASLA M. Troy Holloxvay ASLA Emily A O'Mahoney ASLA Dodi Buckmaster Glas AICP The Landscape Architect continue from the conceptual level drawings done to date refine and detail the boat yard wall, layout and landscape. TASK 7 PHASE 2B BOAT YARD WALL ADDITIONAL: The Landscape Architect will provide layout confirmation and provide modifications for wall enclosure and parking spaces assuring circulation works and the wall is screened from the outside. The canal buffer will be part of Phase 9. Provide construction documentation on the wall, wall planting and irrigation. TASK 7A DELIVERY: Prepare Auto -turn documents for parking and circulation Final parking lot and wall layout Prepare a planting plan for the outside walls of the enclosure Prepare an irrigation plan for the outside walls of the enclosure Wall / Grille details and specifications Assist in grant exhibit requirements Provide preliminary cost estimates FEE TOTAL: 6,292.00 30% Plans 60% Plans 90% Plans 100% Plans REIMBURSEMENT ALLOTMENT: $50.00 TIMING: As Directed TASK 7B DELIVERY: MEETINGS Prepare or assist in PowerPoint presentation ($1,240.00 full) 1) Public Meeting(s) ($680.00) 1) Committee Meetings ($680.00) FEE: 2,600.00 1907 Commerce Lane, Suite 101 Jupiter, Florida 33458 1561-575-9557 1561-575-5260 Fax www.2gho.com REIMBURSEMENT ALLOTMENT: $85.00 TIMING: As Directed TASK 7C DELIVERY: Construction Administration Services Punch Lists Up to four (4) team/field meetings Final Certification FEE: $1,940.00 REIMBURSEMENT ALLOTMENT: $50.00 TIMING: As Directed TASK 8 PHASE 2B DAY BOAT PARKING LOT: The Landscape Architect will provide parking layout confirmation assuring circulation works for boat trailers and vehicles. TASK 8A DELIVERY: Prepare Auto -turn documents for parking and circulation Layout the trail walkway, connecting to existing Modify and update the planting plan for the area Prepare an irrigation plan Assist in grant exhibit requirements Provide preliminary cost estimates FEE TOTAL: 5,838.00 30% Plans 60% Plans 90% Plans 100% Plans REIMBURSEMENT ALLOTMENT: $50.00 TIMING: As Directed TASK 8B DELIVERY: MEETINGS Prepare or assist in PowerPoint presentation ($1,240.00 full) 1) Public Meeting(s) ($680.00) 1) Committee Meetings ($680.00) FEE: $2,600.00 REIMBURSEMENT ALLOTMENT: $50.00 TIMING: As Directed TASK 8C DELIVERY: Construction Administration Services Punch Lists Up to five (5) team/field meetings Final Certification FEE: $3,020.00 REIMBURSEMENT ALLOTMENT: $100.00 TIMING: As Directed TASK 9 NORTH CANAL EMBANKMENT: The Landscape Architect will provide tree inventory for removal of exotic pest material and a landscape mitigation plan to bring it back into a natural regenerative system. The Consultant will meet and work with the Environmental Committee. Provide construction documentation on the wall, planting and irrigation. 2 Page K:\Company Information\Client Pro posals\Engenuity\Anchorage Park\2GHO Add'I Services Anchorage Park 17-0612.36 Engenuity.doc TASK 9A DELIVERY: Inventory trees and exotics on north buffer Prepare a mitigation planting plan for the canal bank to buffer enclosure Prepare an irrigation plan for the outside walls of the enclosure Assist in grant exhibit requirements Provide preliminary cost estimates FEE TOTAL: 2,858.00 30% Plans 60% Plans 90% Plans 100% Plans REIMBURSEMENT ALLOTMENT: $50.00 TIMING: As Directed TASK 9B DELIVERY: MEETINGS As part of other meetings FEE: $0.00 REIMBURSEMENT ALLOTMENT: $85.00 00 TIMING: As Directed TASK 9C DELIVERY: Construction Administration Services Punch Lists Up to four (4) team/field meetings Final Certification FEE: $1,960.00 REIMBURSEMENT ALLOTMENT: $29.00 TIMING: As Directed 3 Page K:\Company Information\Client Pro posals\Engenuity\Anchorage Park\2GHO Add'I Services Anchorage Park 17-0612.3r3 Engenuity.doc Smith Engineering r Consultants,, Inc. March 18, 2020 Mr. Keith Jackson, P.E. Engenuity Group 1280 N. Congress Ave., Suite 101 West Palm Beach, FL 33409 Re: Village of North Palm Beach- Anchorage Park, Boat Ramp Parking Lot Electrical Engineering Services Proposal Dear Keith: Smith Engineering Consultants, Inc. (SEC) is pleased to provide this proposal for the above referenced project. We propose to provide the following scope of services: Design Phase: 1. Initial site visit and review of project plans. 2. Coordinate with FPL for electric service, and design the electrical service point for the site. 3. Prepare lighting calculations (photornetrics) within the project site to indicate design illumination levels for permitting. Light pole and fixture selection will be coordinated with the project team. 4. Parking lot lighting design in accordance with Illuminating Engineering Society standards, the National Electrical Code, and applicable local codes. 5. Electrical distribution design to provide power to the parking lot lighting system in accordance with the National Electrical Code and applicable local codes. 6. Prepare AutoCAD drawings to describe the electrical service point, pole/.fixture locations, circuitry, and lighting details, suitable for bidding, permitting, and- construction. We propose to furnish drawings in AutoCAD format using base plan drawings provided by Engenuity Group. Our lump sum fee to provide the design phase services described above is $3,000. 2161 Palm Beach Lakes Blvd., Suite 312 West Palm Beach, FL 33409 561 ) 61 6-391 1 Fax (561) 616-3912 t tsr• Construction Phase: 1. Review electrical equipment shop drawings. 2. Respond to contractor requests for information (RFI's) and review change order requests. 3. Attend one (1) construction meeting/site visit during construction. 4. Perform a final inspection and prepare a punch list. 5. Measure final illumination levels at night and prepare a letter of certification for the building department. 6. Prepare record drawings based upon contractor "as -built" drawings. Our lump sum fee to provide the construction phase services described above is $3,000. Thank you for using Smith Engineering Consultants as the source for these engineering services. We look forward to working with you on this project. Sincerely, Larry M. Smith, P. E. President Smith Engineering r Consultants, Inc. March 18, 2020 Mr. Keith Jackson, P.E. Engenuity Group 1280 N. Congress Ave., Suite 101 West Palm Beach, FL 33409 Re: Village of North Palm Beach- Anchorage Park, Dry Storage Parking Lot Electrical Engineering Services Proposal Dear Keith: Smith Engineering Consultants, Inc. (SEC) is pleased to provide this proposal for the above referenced project. We propose to provide the following scope of services: Design Phase: 1. Initial site visit and review of project plans. 2. Coordinate with FPL for electric service, and design the electrical service point for the site. 3. Prepare lighting calculations (photometrics) within the project site to indicate design illumination levels for permitting. Light pole and fixture selection will be coordinated with the project team. 4. Parking lot lighting design in accordance with Illuminating Engineering Society standards, the National Electrical Code, and applicable local codes. 5. Electrical distribution design to provide power to the parking lot lighting system and gate operator in accordance with the National Electrical Code and applicable local codes. 6. Prepare AutoCAD drawings to describe the electrical service point, pole/fixture locations, circuitry, and lighting details, suitable for bidding, permitting, and construction. We propose to furnish drawings in AutoCAD format using base plan drawings provided by Engenuity Group. Our lump sum fee to provide the design phase services described above is $4,000. 2.161 Palm Beach Lakes Blvd., Suite 312 West Palm Beach, FL 33409 561) 61 6-391 1 Fax (561) 61 6-391 2 Construction Phase: 1. Review electrical equipment shop drawings. 2. Respond to contractor requests for information (BFI's) and review change order requests. 3. Attend one (1) construction meeting/site visit during construction. 4. Perform a final inspection and prepare a punch list. 5. Measure final illumination levels at night and prepare a letter of certification for the building department. 6. Prepare record drawings based upon contractor "as -built" drawings. Our lump sum fee to provide the construction phase services described above is $3,000. Thank you for using Smith Engineering Consultants as the source for these engineering services. We look forward to working with you on this project. Sincerely, 0 Larry M. Smith, P. E. President VILLAGE OF NORTH PALM BEACH PUBLIC WORKS DEPARTMENT TO: Honorable Mayor and Council THRU: Andrew D. Lukasik, Village Manager FROM: Chad Girard, Assistant Director of Public Works DATE: March 24, 2022 SUBJECT: RESOLUTION –Approving a Second Amendment to the Contract with J.W. Cheatham, LLC for the milling and resurfacing project to modify the scope and increase the cost by $44,729.29 Through the adoption of Resolution 2021-85 on September 23, 2021, the Village Council approved a Contract with J.W. Cheatham, LLC for the milling, resurfacing, striping and crosswalk improvements on specified Village roadways. Through the adoption of Resolution No. 2021-98 on December 9, 2021, the Village Council adopted an Amendment to the Contract t o modify the scope to include header curbs between the sidewalk approaches and regrade the swales at the intersection of Lighthouse Drive and Anchorage Drive and increase the cost of the project by $46,191.90. Village Staff is seeking approval of a Second (and final) Amendment to the Contract to again modify the scope and increase the total cost of the project by $44,729.29. In accordance with Village Policy, Village Council approval is required for all change orders in excess of $25,000. The modifications to the scope of work consist of extending the milling and resurfacing along Lighthouse Drive from Eastwind to US-1. Based on the extended paving, there were additional milling and resurfacing overages to Kingfish Drive, Westwind Drive, Golfview Drive, and Inlet Drive. There was also a need to add striping that was not in the original scope of work. These locations included the crosswalks at Lighthouse Drive and US-1, the intersection striping at US-1 and the shoulder striping along Lighthouse Drive from Anchorage to Eastwind. The total cost of the additional work is $44,729.29 thereby increasing the total Contract amount to $713,679.69. Original Contract Description Amount Original Contract Amount $622,758.50 Project Contingency 17,241.50 Total Project Budget $640,000.00 Revised Contract Description Amount Original Contract Amount $622,758.50 Change Order #1 – Resolution # 2021-98 46,191.90 Change Order #2 44,729.29 Revised Contract Amount $713,679.69 Although the total cost exceeds the project budget, there are sufficient funds available in the infrastructure surtax funds account to cover this additional cost. The attached Resolution and Second Amendment have been prepared/reviewed by the Village Attorney for legal sufficiency. Recommendation: Village Staff requests Council consideration and approval of the attached Resolution approving a Second Amendment to the Contract with J.W. Cheatham, LLC for milling, resurfacing and striping services on Village roadways by modifying the scope of work and increasing the amount of the Contract by $44,729.29 and authorizing the Mayor and Village Clerk to execute the Second Amendment in accordance with Village policies and procedures. RESOLUTION 2022-_____ A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA APPROVING A SECOND AMENDMENT TO THE CONTRACT WITH J.W. CHEATHAM, LLC FOR MILLING, RESURFACING AND STRIPING OF VILLAGE ROADWAYS TO MODIFY THE SCOPE AND INCREASE THE COST; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, through the adoption of Resolution No. 2021-85 on September 23, 2021, the Village Council approved a Contract with J.W. Cheatham, LLC in the amount of $622,758.50 for the milling, resurfacing, striping and crosswalk improvements on specified Village roadways; and WHEREAS, through the adoption of Resolution No. 2021-98 on December 9, 2021, the Village Council approved an Amendment to the Contract to modify the scope of work to add header curbs and regrade swales at a total additional cost of $46,191.90; and WHEREAS, the parties wish to execute a Second Amendment to the Contract to again modify the scope of work to extend the milling and surfacing area and provide for additional striping services at a total additional cost of $44,729.29; and WHEREAS, the Village Council determines that the adoption of this Resolution is in the best interests of the residents of the Village of North Palm Beach. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA as follows: Section 1. The foregoing recitals are ratified as true and incorporated herein. Section 2. The Village Council hereby approves a Second Amendment to the existing Contract with J.W. Cheatham LLC for milling, resurfacing, striping and crosswalk improvements on specified Village roadways to modify the scope of work and increase the total amount of the Contract by $44,729.29 to $713,679.69, with funds expended from Account No. I7321-66210 (Public Works/Streets & Grounds - Construction & Major Renovation). The Village Council further authorizes the Mayor and Village Council to execute the Second Amendment on behalf of the Village. Section 3. All resolutions or parts of resolutions in conflict with this Resolution are hereby repealed to the extent of such conflict. Section 4. This Resolution shall take effect immediately upon adoption. PASSED AND ADOPTED THIS ____DAY OF ____________, 2022. (Village Seal) MAYOR ATTEST: VILLAGE CLERK Page 1 of 2 SECOND AMENDMENT TO CONTRACT THIS SECOND AMENDMENT is made as of this _______ day of ______________, 2022, by and between the VILLAGE OF NORTH PALM BEACH, 501 U.S. Highway One, North Palm Beach, Florida 33408, a Florida municipal corporation (hereinafter “VILLAGE”), and J.W. CHEATHAM LLC, 7396 Westport Place, West Palm Beach, Florida 33413, a Florida limited liability company (hereinafter “CONTRACTOR”), whose F.E.I. Number is 20-1928479. RECITALS WHEREAS, the VILLAGE and CONTRACTOR executed a Contract dated September 23, 2021 for milling, resurfacing and striping on specified Village roadways (Kingfish Road, Dogwood Road, Lagoon Drive, Westwind Drive, Fairwind Drive, Golfview Drive, McClaren Road, and Inlet Road), as well as milling and resurfacing and crosswalk improvements at the intersection of Anchorage Road and Lighthouse Drive; and WHEREAS, the VILLAGE and CONTRACTOR executed an Amendment to the Contract on December 9, 2021 to modify the scope of the Contract to include adding header curbs at the outside edge of the asphalt between the new sidewalk approaches and re-grading the swales at the intersection of Lighthouse Drive and Anchorage Drive and to adjust the compensation to incorporate the additional work; and WHEREAS, the parties wish to again modify the scope of the Contract to extend the milling and resurfacing eastward on Lighthouse Drive and add additional striping for crosswalks at Lighthouse Drive and U.S. Highway One, as well as intersection striping and shoulder striping, and to adjust the compensation to incorporate the additional work. NOW THEREFORE, in consideration of the mutual promises set forth in the Contract, as modified herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows: 1. The foregoing recitals are ratified and incorporated herein. 2. Section 3.A. of the Contract is amended to include the additional milling and resurfacing work, as well as the additional striping, as detailed in the CONTRACTOR’s Application for Payment dated February 28, 2022, a copy of which is attached hereto and incorporated herein by reference. 3. Section 3.B of the Contract is amended to increase the cost of such services by $44,729.29 to $713,679.69 4. All other provisions of the Contract, to the extent not expressly modified herein, shall remain in full force and effect. [Remainder of page intentionally blank] Page 2 of 2 IN WITNESS WHEREOF, the VILLAGE and CONTRACTOR hereto have made and executed this Second Amendment as of the day and year first above written. J.W. CHEATHAM LLC By: Print Name:__________________________ Position:_____________________________ VILLAGE OF NORTH PALM BEACH By: ________________________________ MAYOR ATTEST: BY:________________________________ VILLAGE CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY BY: ________________________________ VILLAGE ATTORNEY 1.$ 622,758.502.$90,921.1946,191.90 3.$713,679.69 Date Approved4.$ 713,679.6912/9/202146,191.90 44,729.29 5. a. of Completed Work$0.00 b. of Stored Material $0 $0.00 6.$ 713,679.69 7.$641,336.238.$72,343.46County of:Date: ________________$0.00CHANGE ORDER SUMMARYApproved this MonthNumberAMOUNT CERTIFIED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(Attach explanation if amount certified differs from the amount applied for.)Change Order approved inprevious months by OwnerState of: Subscribed and sworn to before me thisLESS PREVIOUS CERTIFICATES FOR PAYMENT(Line 6 from previous Certificates)TOTAL EARNED LESS RETAINAGE(Line 4 less Line 5 Total)CURRENT PAYMENT DUEFOR PERIOD 02/01/22 TO 02/28/22Billing Register By: ________________________________________________________________________________ Date: __________________________________90,921.19CONTRACTOR: J.W. Cheatham, LLCTOTALSNet change by Change OrdersENGINEER’S CERTIFICATE FOR PAYMENTday ofIn accordance with the Contract Documents based on on-site observations and thedata comprising the above application, the Engineer certifies to the Owner that to thebest of the Engineer’s knowledge, information and belief the Work has progressed asindicated, the quality of the Work is in accordance with the Contract Documents, andthe Contractor is entitled to payment of the AMOUNT CERTIFIED.The undersigned Contractor certifies that to the best of theContractor's knowledge information and belief the Work covered by thisApplication for Payment has been completed in accordance with theContract Documents, that all amounts have been paid by the Contractorfor Work for which previous Certificates for Payment were issued andpayments received from the owner, and that current payment shown herein is now due.This certificate is not negotiable. The AMOUNT CERTIFIED is payable only to theContractor named herein. Issuance, payment and acceptance of payment are withoutPrejudice to any rights of the Owner or Contractor under this Contract.ENGINEER:By: ___________________________________________________Notary Public:My Commission expires: FloridaADDITIONSTotal Retainage (Line 5a + 5b or Total in Column J of G703)ORIGINAL CONTRACT SUMNet Change by Change OrdersCONTRACT SUM TO DATE (Line 1+/-2)TOTAL COMPLETED & STORED TO DATEJ. W. CHEATHAM, LLC7396 Westport PlaceWest Palm Beach, FL 33413Application is made for Payment, as shown below, in connection with the Contract.Continuation Sheet, AIA Document G703, is attached. CONTRACTOR’S APPLICATION FOR PAYMENTJOB NO. 210055 VILLAGE OF NPB ASPHALT OVERLAYS CLIENT NO. 88185 VILLAGE OF NORTH PALM BEACH 12 DEDUCTIONSTOTAL(Column G on G703)RETAINAGE Page 1 FOR PERIOD 02/01/22 TO 02/28/22 JOB NO. 210055 VILLAGE OF NPB ASPHALT OVERLAYS B I L L I N G R E G I S T E R CLIENT NO. 88185 VILLAGE OF NORTH PALM BEACH ABFGHIJ% GENERAL A001 MOBILIZATIONEA3.0000 2,400.00007,200.003.00007,200.000.00000.00 7,200.00 1000.000.00 A002 MAINTENACE OF TRAFFICLS1.0000 20,000.000020,000.001.000020,000.000.00000.00 20,000.00 1000.000.00 SUBTOTAL 27,200.00 27,200.00 0.00 27,200.00 0.00 LIGHTHOUSE RD AND ANCHORAGE RD INTERSECTION B001 4" CONCRETE SIDEWALK REMOVALSY127.000027.00003,429.00125.00003,375.000.00000.00 3,375.00 9854.000.00 B002 HEADER CURB REMOVAL/B-12.5 BAS E 220.000040.00008,800.00296.000011,840.000.00000.00 11,840.00 135-3,040.000.00 B003 AVERAGE 1.5" MILLINGSY 10,400.00004.000041,600.00 13,755.840055,023.360.00000.00 55,023.36 132-13,423.360.00 B004 1" S-III ASPHALT OVERLAYTNS598.0000136.000081,328.00286.520038,966.720.00000.00 38,966.72 4842,361.280.00 B005 4" CONCRETE SIDEWALKSY127.000049.50006,286.50125.00006,187.500.00000.00 6,187.50 9899.000.00 B006 ADA-COMPLIANT DETECTABLE SURFA CESF48.000035.00001,680.0080.00002,800.000.00000.00 2,800.00 167-1,120.000.00 B007 6" YELLOW THERMO PLASTIC STRIP INGLF2,080.00000.90001,872.00 6,478.00005,830.200.00000.00 5,830.20 311-3,958.200.00 B008 24" WHITE THERMO PLASTIC STRIP INGLF66.00003.8000250.80780.00002,964.000.00000.00 2,964.00 182-2,713.200.00 B009 12" WHITE THERMO PLASTIC STRIP INGLF48.00001.600076.80580.0000928.000.00000.00 928.00 208-851.200.00 B010 RPM'SEA56.00006.2000347.20108.0000669.600.00000.00 669.60 193-322.400.00 SUBTOTAL 145,670.30 128,584.38 0.00 128,584.38 17,085.920.00 KINGFISH ROAD C001 AVERAGE 1" MILLINGSY2,850.00004.000011,400.00 3,171.120012,684.480.00000.00 12,684.48 111-1,284.480.00 C002 1" S-III ASPHALTTNS164.0000120.000019,680.00183.330021,999.600.00000.00 21,999.60 112-2,319.600.00 C003 6" YELLOW THERMO PLASTIC STRIP INGLF200.00000.9000180.00306.0000275.400.00000.00 275.40 153-95.400.00 C004 24" WHITE THERMO PLASTIC STRIP INGLF45.00003.8000171.0036.0000136.800.00000.00 136.80 8034.200.00 SUBTOTAL 31,431.00 35,096.28 0.00 35,096.28 0.00 DOGWOOD ROAD D001 AVERAGE 1" MILLINGSY8,152.00004.000032,608.00 7,979.000031,916.000.00000.00 31,916.00 98692.000.00 D002 1" S-III ASPHALTTNS469.0000120.000056,280.00427.460051,295.200.00000.00 51,295.20 914,984.800.00 D003 6" YELLOW THERMO PLASTIC STRIP INGLF100.00000.900090.00510.0000459.000.00000.00 459.00 510-369.000.00 D004 24" WHITE THERMO PLASTIC STRIP INGLF15.00003.800057.0055.0000209.000.00000.00 209.00 367-152.000.00 SUBTOTAL 89,035.00 83,879.20 0.00 83,879.20 0.00 LAGOON DRIVE E001 AVERAGE 1" MILLINGSY2,752.00004.000011,008.00 2,635.550010,542.200.00000.00 10,542.20 96465.800.00 E002 1" S-III ASPHALTTNS159.0000120.000019,080.00150.450018,054.000.00000.00 18,054.00 951,026.000.00 E003 6" YELLOW THERMO PLASTIC STRIP INGLF100.00000.900090.00102.000091.800.00000.00 91.80 102-1.800.00Application and Certificate for PaymentQty Amount QtyCDEBalanceToFinish(C‐G)Continuation SheetRetainageIf VariableRateItemNo.MaterialsPresentlyStored(Not InD or E)TotalCompleted andStoredTo‐Date(D+E+F)Contract Previous CurrentG/C     Description of Work Unit Qty Unit Price Amount Amount Page 2 FOR PERIOD 02/01/22 TO 02/28/22 JOB NO. 210055 VILLAGE OF NPB ASPHALT OVERLAYS B I L L I N G R E G I S T E R CLIENT NO. 88185 VILLAGE OF NORTH PALM BEACH ABFGHIJ%Application and Certificate for PaymentQty Amount QtyCDEBalanceToFinish(C‐G)Continuation SheetRetainageIf VariableRateItemNo.MaterialsPresentlyStored(Not InD or E)TotalCompleted andStoredTo‐Date(D+E+F)Contract Previous CurrentG/C     Description of Work Unit Qty Unit Price Amount Amount E004 24" WHITE THERMO PLASTIC STRIP INGLF15.00003.800057.0012.000045.600.00000.00 45.60 8011.400.00 SUBTOTAL 30,235.00 28,733.60 0.00 28,733.60 0.00 WESTWIND DRIVE F001 1" AVERAGE MILLINGSY1,813.00004.00007,252.00 2,405.00009,620.000.00000.00 9,620.00 133-2,368.000.00 F002 1" S-III ASPHALTTNS105.0000120.000012,600.00135.000016,200.000.00000.00 16,200.00 129-3,600.000.00 F003 6" YELLOW THERMO PLASTIC STRIP INGLF100.00000.900090.00204.0000183.600.00000.00 183.60 204-93.600.00 F004 24" WHITE THERMO PLASTIC STRIP INGLF15.00003.800057.0024.000091.200.00000.00 91.20 160-34.200.00 SUBTOTAL 19,999.00 26,094.80 0.00 26,094.80 0.00 FAIRWIND DRIVE G001 AVERAGE 1" MILLINGSY946.00004.00003,784.00922.22003,688.880.00000.00 3,688.88 9795.120.00 G002 1" S-III ASPHALTTNS118.0000120.000014,160.00118.000014,160.000.00000.00 14,160.00 1000.000.00 G003 6" YELLOW THERMO PLASTIC STRIP INGLF100.00000.900090.00102.000091.800.00000.00 91.80 102-1.800.00 G004 24" WHITE THERMO PLASTIC STRIP INGLF15.00003.800057.0015.000057.000.00000.00 57.00 1000.000.00 SUBTOTAL 18,091.00 17,997.68 0.00 17,997.68 0.00 GOLFVIEW DRIVE H001 AVERAGE 1" MILLINGSY6,500.00004.000026,000.00 9,252.880037,011.520.00000.00 37,011.52 142-11,011.520.00 H002 1" S-III ASPHALTTNS374.0000120.000044,880.00517.790062,134.800.00000.00 62,134.80 138-17,254.800.00 H003 6" WHITE THERMO PLASTIC STRIPI NGLF3,750.00000.90003,375.00110.000099.000.00000.00 99.00 33,276.000.00 H004 6" YELLOW THERMO PLASTIC STRIP INGLF2,256.00000.90002,030.400.00000.000.00000.00 0.00 2,030.400.00 H005 RPM'SEA75.00006.2000465.008.000049.600.00000.00 49.60 11415.400.00 H006 RIGHT TURN ARROWSEA4.000092.0000368.002.0000184.000.00000.00 184.00 50184.000.00 H007 STRAIGHT/TURN ARROWSEA4.000097.0000388.002.0000194.000.00000.00 194.00 50194.000.00 SUBTOTAL 77,506.40 99,672.92 0.00 99,672.92 0.00 Page 3 FOR PERIOD 02/01/22 TO 02/28/22 JOB NO. 210055 VILLAGE OF NPB ASPHALT OVERLAYS B I L L I N G R E G I S T E R CLIENT NO. 88185 VILLAGE OF NORTH PALM BEACH ABFGHIJ%Application and Certificate for PaymentQty Amount QtyCDEBalanceToFinish(C‐G)Continuation SheetRetainageIf VariableRateItemNo.MaterialsPresentlyStored(Not InD or E)TotalCompleted andStoredTo‐Date(D+E+F)Contract Previous CurrentG/C     Description of Work Unit Qty Unit Price Amount Amount MCCLAREN ROAD I001 AVERAGE 1" MILLINGSY2,935.00004.000011,740.00 2,980.550011,922.200.00000.00 11,922.20 102-182.200.00 I002 1" S-III ASPHALTTNS169.0000120.000020,280.00165.080019,809.600.00000.00 19,809.60 98470.400.00 I003 6" WHITE THERMO PLASTIC STRIPI NGLF2,254.00000.90002,028.600.00000.000.00000.00 0.00 2,028.600.00 I004 SCHOOL MESSAGEEA2.0000135.0000270.002.0000270.000.00000.00 270.00 1000.000.00 I005 24" WHITE THERMO PLASTIC STRIP INGLF30.00003.8000114.0096.0000364.800.00000.00 364.80 320-250.800.00 I006 RPM'SEA56.00006.2000347.2012.000074.400.00000.00 74.40 21272.800.00 I007 12" WHITE THERMO PLASTIC STRIP INGLF275.00001.6000440.00275.0000440.000.00000.00 440.00 1000.000.00 SUBTOTAL 35,219.80 32,881.00 0.00 32,881.00 0.00 INLET ROAD J001 AVERAGE 1" MILLINGSY6,765.00004.000027,060.00 7,384.110029,536.440.00000.00 29,536.44 109-2,476.440.00 J002 1" S-III ASPHALTTNS389.0000120.000046,680.00322.570038,708.400.00000.00 38,708.40 837,971.600.00 J003 6" YELLOW THERMO PLASTIC STRIP INGLF500.00000.9000450.00510.0000459.000.00000.00 459.00 102-9.000.00 J004 24" WHITE THERMO PLASTIC STRIP INGLF75.00003.8000285.0056.0000212.800.00000.00 212.80 7572.200.00 SUBTOTAL 74,475.00 68,916.64 0.00 68,916.64 0.00 ALAMANDA DRIVE K001 AVERAGE 1" MILLINGSY3,754.00004.000015,016.00 3,528.880014,115.520.00000.00 14,115.52 94900.480.00 K002 1" S-III ASPHALTTNS216.0000120.000025,920.00180.220021,626.400.00000.00 21,626.40 834,293.600.00 K003 6" YELLOW THERMO PLASTIC STRIP INGLF100.00000.900090.0061.000054.900.00000.00 54.90 6135.100.00 K004 24" WHITE THERMO PLASTIC STRIP INGLF15.00003.800057.0011.000041.800.00000.00 41.80 7315.200.00 SUBTOTAL 41,083.00 35,838.62 0.00 35,838.62 0.00 OMEGA PLACE L001 AVERAGE 1" MILLINGSY974.00004.00003,896.00 1,102.77004,411.080.00000.00 4,411.08 113-515.080.00 L002 1" S-III ASPHALTTNS56.0000120.00006,720.0055.65006,678.000.00000.00 6,678.00 9942.000.00 L003 6" YELLOW THERMO PLASTIC STRIP INGLF100.00000.900090.00102.000091.800.00000.00 91.80 102-1.800.00 L004 24" WHITE THERMO PLASTIC STRIP INGLF15.00003.800057.0011.000041.800.00000.00 41.80 7315.200.00 SUBTOTAL 10,763.00 11,222.68 0.00 11,222.68 0.00 EVERGREEN DRIVE M001 AVERAGE 1" MILLINGSY1,989.00004.00007,956.00 1,911.11007,644.440.00000.00 7,644.44 96311.560.00 M002 1" S-III ASPHALTTNS115.0000120.000013,800.00110.250013,230.000.00000.00 13,230.00 96570.000.00 M003 6" YELLOW THERMO PLASTIC STRIP INGLF200.00000.9000180.00204.0000183.600.00000.00 183.60 102-3.600.00 Page 4 FOR PERIOD 02/01/22 TO 02/28/22 JOB NO. 210055 VILLAGE OF NPB ASPHALT OVERLAYS B I L L I N G R E G I S T E R CLIENT NO. 88185 VILLAGE OF NORTH PALM BEACH ABFGHIJ%Application and Certificate for PaymentQty Amount QtyCDEBalanceToFinish(C‐G)Continuation SheetRetainageIf VariableRateItemNo.MaterialsPresentlyStored(Not InD or E)TotalCompleted andStoredTo‐Date(D+E+F)Contract Previous CurrentG/C     Description of Work Unit Qty Unit Price Amount Amount M004 24" WHITE THERMO PLASTIC STRIP INGLF30.00003.8000114.0022.000083.600.00000.00 83.60 7330.400.00 SUBTOTAL 22,050.00 21,141.64 0.00 21,141.64 0.00 CHANGE ORDER 01 LIGHTHOUSE INTERSECTION N001 INSTALL HEADER CURBLF150.000065.00009,750.00150.00009,750.000.00000.00 9,750.00 1000.000.00 N002 REGRADE EXISTING SWALESLS1.0000 12,000.000012,000.001.000012,000.000.00000.00 12,000.00 1000.000.00 N003 SURVEYINGLS1.0000 1,500.00001,500.001.00001,500.000.00000.00 1,500.00 1000.000.00 N004 ADDITIONAL MAINTANCE OF TRAFFI CLS1.0000 3,500.00003,500.001.00003,500.000.00000.00 3,500.00 1000.000.00 N005 FLORTAM SODSY1,614.00005.85009,441.90 1,725.000010,091.250.00000.00 10,091.25 107-649.350.00 N006 IRRIGATION RESTORATION ALLOWANCEALL1.0000 10,000.000010,000.000.25002,500.000.00000.00 2,500.00 257,500.000.00SUBTOTAL46,191.9039,341.2539,341.25 CHANGE ORDER 02 B011 6" WHITE THERMOPLASTIC STRIPIN G (LH & Anchorage)LF3,552.00000.90003,196.80 3,552.00003,196.800.00000.00 3,196.80 1000.000.00 B012 SIII ASPHALT NON FIBER (LH & Anch) TNS424.5600120.000050,947.20424.560050,947.200.00000.00 50,947.20 1000.000.00 C005 RPM'S (Kingfish)EA13.00006.200080.6013.000080.600.00000.00 80.60 1000.000.00 D005 RPM'S (Dogwood)EA26.00006.2000161.2026.0000161.200.00000.00 161.20 1000.000.00 D006 12" WHITE THERMOPLASTIC STRIPI NG (Dogwood)LF550.00001.6000880.00550.0000880.000.00000.00 880.00 1000.000.00 E005 RPM'S (Lagoon)EA4.00006.200024.804.000024.800.00000.00 24.80 1000.000.00 F005 RPM'S (Westwind)EA10.00006.200062.0010.000062.000.00000.00 62.00 1000.000.00 G005 RPM'S (Fairwind)EA4.00006.200024.804.000024.800.00000.00 24.80 1000.000.00 H008 24" WHITE THERMOPLASTIC STRIPI NG (Golfview)LF23.00003.800087.4023.000087.400.00000.00 87.40 1000.000.00 I008 6" YELLOW THERMOPLASTIC STRIPI NG (McLaren)LF240.00000.9000216.00240.0000216.000.00000.00 216.00 1000.000.00 J005 RPM'S (Inlet)EA23.00006.2000142.6023.0000142.600.00000.00 142.60 1000.000.00 K005 RPM'S (Allamanda)EA4.00006.200024.804.000024.800.00000.00 24.80 1000.000.00 K006 12" WHITE THERMOPLASTIC STRIPI NG (Allamanda)LF37.00001.600059.2037.000059.200.00000.00 59.20 1000.000.00 L005 RPM'S (Omega Place)EA5.00006.200031.005.000031.000.00000.00 31.00 1000.000.00 M005 RPM'S (Evergreen Drive)EA9.00006.200055.809.000055.800.00000.00 55.80 1000.000.00 N007 US1 AND LIGHTHOUSE 12" WHITE T HERMOPLASTIC WALKWAYLF678.00001.60001,084.80678.00001,084.800.00000.00 1,084.80 1000.000.00CREDIT FOR UNUSED LINE ITEMSLS-12,349.71 SUBTOTAL 44,729.29 57,079.00 0.00 57,079.00 0.00 GRAND TOTAL 713,679.69 713,679.69 0.00 713,679.69 98 0.00 Description Receipts Total FY 2017‐2021 $4,271,734 FY 2022 (Estimate)1,027,551 Transfer from General Fund ‐ Reimbursement for Capital Equipment Purchase 115,280 Total Revenue $5,414,565 Project Project Description Expenditures Total Anchorage Pk Bulkhead Project Due to the old age and poor condition the Anchorage Park bulkhead had to be replaced to prevent failure. $278,387 Anchorage Pk Enhancement Grant Match Renovation of the north side dry storage area at Anchorage Park; Surtax monies used to meet a portion of  the $200k total grant match requirement 25,000 Asphalt Resurfacing Pavement preservation improvements to include milling and paving of streets and/or alleys on an annual  basis, rehabilitiation/replacement of deficient roadways, striping and overlay 1,766,942 Prosperity Farms Road / US Highway One /  Lighthouse Drive Conceptual Bridge & Streetscape Designs 176,605 Earman River Pump Station Due to the old age and poor condition of the Earman River Pump Station it had to be replaced to ensure  irrigation to a large portion of the Village was not lost.360,709 Floating Dock Installation Anchorage Park 353,000 Lakeside Park Pathways Cut and patch areas of Lakeside Park path 49,655 Lakeside Seawall Evaluation.  Southeast seawall is in poor condition 52,712 Lighthouse Bridge Repairs The Lighthouse Drive Bridge has been in use for 60 years and is nearing the end of its useful life. An  independent inspection was done and the repair recommendations completed.275,190 Monet Bridge Bridge Repairs 60,600 NPB Canal @ Lakeside Park Engineering Services 17,250 Pepperwood & Anchorage Drive Culvert Repairs 161,665 Sidewalks Ongoing Village sidewalk repairs (saw cutting and removal/replacement)476,171 Stormwater Repairs Stormwater pipe cleaning and televising 87,543 West Alleyway Pavement Rehabilitation Asphalt Pavement 383,675 Yacht Club Drive Seawall Repair 27,085 Vertical Trellis ‐ US 1 & Prosperity Farms Bridges Schematic design and construction documents for the vertical trellis elements on Prosperity Farms Road &  US1 Bridges 16,000 Equipment John Deere Tractor Replacement 115,280 Lighthouse & Anchorage Drive Engineering Services 5,000 Total Expenses (4,688,470) FY 2022 Outstanding Projects: Asphalt Resurfacing Change Order #2 44,729 Bridge Improvement ‐ Prosperity Farms 200,000 Bridge Improvement ‐ US1 150,000 Bridge Replacement & Streetscape Design ‐  Lighthouse Drive 100,000 Parking Lot ‐ Anchorage Park 25,000 Total FY 2022 Outstanding Projects (519,729) Net Available (Estimate)$206,366 One‐Cent Sales Surtax effective January 1, 2017  and sunsets on December 31, 2026 Infrastructure Surtax Summary Expenses: Revenues: The use of surtax proceeds is restricted to, among other things, the financing, planning , construction, reconstruction, renovation and improvement of necessary infrastructure.   Infrastructure is defined as fixed capital expenditures or outlays associated with the construction, reconstruction or improvement of public facilities and the purchase of  vehicles and other equipment that have a life expectancy of more than 5 years. VILLAGE OF NORTH PALM BEACH GOLF ADVISORY BOARD Minutes of February 21, 2022 I. CALL TO ORDER A. The meeting was called to order by Chairman Steve Mathison at 6:00 p.m. II. ROLL CALL A. Board: Present Absent Stephen Mathison – Chairman x Rich Pizzolato – Vice Chairman x Curtis Witters – Secretary x Jeff Egizio – Member x Landon Wells – Member x Orlando Puyol – Member x Sandra Felis – Member x B. Staff Members: Allan Bowman, Director of Golf x Beth Davis, General Manager Lenore Dingle, Membership Coordinator C. Council Members: Darryl Aubrey Susan Bickel Mark Mullinix David Norris Deborah Searcy NPB Golf Advisory Board Minutes of February 21, 2022 D. Public Present: III. APPROVAL OF MEETING MINUTES A. Minutes of the January 17, 2022 GAB Meeting were approved 7-0. IV. ADMINISTRATIVE REPORTS Golf Report. Allan Bowman, Director of Golf, delivered his report. The new ball machine at the driving range is in place and working well. A sign with directions on use has been posted. Members will have a key fob in place of the old cards. In January, total rounds on the course were down by 477 as a function of several days of inclement weather. We are experiencing 42% member play, consistent with our projections. We continue to work on our tee sheet and scheduling issues. The MGA has failed due to a lack of participation. In the interim, the club will stage one MGA event per month to beginning in November to try to get traction. Rich Pizzolato pointed out that the MGA failed because we don’t have enough male golfers who are not playing in one or more of the existing groups. Some of the groups booking times under our current policy have failed to fill all of the requested slots (Allan reviewed the challenges at PGA Golf Club who are also experiencing challenges with tee times and group play) Allan plans to discuss group play at our March meeting so that a suggested policy can be circulated for public comment and future decision-making purposes. We are receiving some complaints from members that the group policy we have utilized for the past several months makes it too difficult for other members to reserve a tee time. 2 NPB Golf Advisory Board Minutes of February 21, 2022 We expect a financial report in March regarding the accumulated shortfall from operations while the golf course was closed for regressing and the Board will discuss a plan to resolve that obligation. Our tower clock in the staging area is to be installed in March. stProposalsforastartershutatthe1 tee are on the Village Council agenda on March th10. We are continuing to adjust the geofencing on the new golf carts to properly protect the tees, bunkers, and greenside areas of the course. thWehavescheduledcourseaerationfortheweekofJune20, closing the course thMondaythroughThursday (June 20-24). We will reopen on the 24 and allow only member thplaythroughJune30. We will also resume our program of stabilization of the pond banks the week of June th20. Long Term Capital Improvement Golf Maintenance Building. The Village Council approved the repair of the roof of the structure and repair of the thfloorisontheCouncilagendaforFebruary24. Our long-term capital plan includes improvements to the maintenance building and equipment storage area. We need to construct a wash plant to clean equipment and contain the water runoff to prevent environmental issues. As a first step, we will remove non-native and invasive species of vegetation to create additional space for the wash plant, as well as fertilizer and fuel storage. V. DISCUSSION TOPICS 3 NPB Golf Advisory Board Minutes of February 21, 2022 VI. ADJOURNMENT The meeting was adjourned at 6:40 p.m. The next meeting will be March 21, 2022. Minutes by Curtis L. Witters, Secretary. 4 DRAFT VILLAGEOFNORTHPALMBEACH AUDIT COMMITTEE MEETING MINUTES - MARCH7, 2022 ATTENDING COMMITTEE ADMINISTRATION TomAndres AndyLukasik - VillageManager EdKatz CharlesHuff - DirectorPublicWorks SuzanneMehregan ChadGirard - Asst. DirectorPublicWorks MarieSilvani SamiaJanjua - FinanceDirector Dave Talley MikeApplegate - ITDirector Tom Magill – Chairman Don Kazimir Guests. Mark Mullinix - Village Councilman Terry Morton - Nowlen, Holt, et al Items Discussed: Meeting called to order at 5:30 pm. 1. Village Audit: Terry Morton Village Auditorof Nowlen, Holt et al, Review the FY 2021. Noreports or corrections were noted. Several new Accountingstandards will be introducedfor the FY rd2022. Audit. Mr. Mortonreported that NPB for the 33 consecutive year had received the GovernmentCertificate of Achievement Award for Excellence inFinancial Reporting. The award is made by the Government Finance Officers Association. The Committee extends our continuedcongratulations to FINANCE DIRECTOR SAMIA JANJUA and herstaff for their success. 2, ThePFMquarterlyreportwasreceived. Somediscussionfollowed suggesting the possibility of broadening someofthe investmentrestraints. The Chairman and the Finance Director will arrangea session with PFMto discuss options. 3. January results were reviewed. Performanceremainsconsistent with the budget. 4, FY2021Resultsproduced anetincomeofroughly $2.2million. Inhis memo tothe Committee (dated 3/4), the Manager noted that this surplus would normallygototheUnassignedBalance (UAB) However, theFY2021shows theUABover $13million, representing >50% FY 2022expenditures. The managerprovidedconsiderabledetailandbackgroundforcapitalprograms thatcanbefinancedbythissurplus. After discussion, bymotionof EdKatz and secondbyDonKazimir, theCommitteevotedunanimously toendorsethe Manager’sproposalto Council. TheMeetingadjournedat6:45pm. TomMagill Chairman VILLAGE OF NORTH PALM BEACH FINANCE DEPARTMENT TO: Honorable Mayor and Council THRU: Andrew D. Lukasik, Village Manager FROM: Samia Janjua, Finance Director DATE: March 24, 2022 SUBJECT: RESOLUTION – Acceptance of Fiscal Year 2021 Audit Report The September 30, 2021 year-end annual comprehensive financial report will be distributed by our auditors at this coming week’s Council meeting. This report is published to provide the Village Council, Village staff, our citizens, our lenders, and other interested parties with detailed information concerning the financial condition and activities of the Village government. This annual financial report reflects continuing improvement in the Village’s financial operations and overall financial condition. On March 7th, the Independent Auditors from Nowlen, Holt & Miner P.A. presented the FY2021 “Annual Comprehensive Financial Report” to the Village’s Audit Committee. The attached Resolution has been prepared and/or reviewed by the Village Attorney for legal sufficiency. Recommendation: Village Staff requests Council consideration and approval of the attached Resolution authorizing the Mayor and Village Clerk to accept the annual comprehensive financial report prepared by the Auditor for the fiscal year ending September 30, 2021 and to file the report with the state as required by law . RESOLUTION 2022- A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, ACCEPTING THE ANNUAL COMPREHENSIVE FINANCIAL REPORT PREPARED BY THE VILLAGE AUDITOR FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2021 AND AUTHORIZING ITS FILING WITH THE STATE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, as required by Chapter 218, Florida Statutes, the Village Council selected the firm of Nowlen, Holt & Miner, P.A. (“Auditor”) to prepare an Annual Comprehensive Financial Report, including an audit report, for the fiscal year ending September 30, 2021; and WHEREAS, the Village Council wishes to accept the annual financial report and authorize its filing with the State as required by law. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA as follows: Section 1. The foregoing recitals are ratified as true and correct and are incorporated herein. Section 2. The Village Council hereby authorizes the Mayor and Village Clerk to accept the Annual Comprehensive Financial Report prepared by the Auditor for the fiscal year ending September 30, 2021 and to file said report with the state as required by law. Section 3. This Resolution shall be effective immediately upon adoption. PASSED AND ADOPTED THIS ______ DAY OF , 2022. (Village Seal) MAYOR ATTEST: VILLAGE CLERK Village of North Palm Beach, FL Annual Comprehensive Financial Report Fiscal year ended September 30, 2021 The Village of North Palm Beach, Florida ANNUAL COMPREHENSIVE FINANCIAL REPORT Fiscal Year Ended September 30, 2021 Prepared by: Finance Department Samia Janjua Director of Finance THE VILLAGE OF NORTH PALM BEACH, FLORIDA FINANCIAL STATEMENTS SEPTEMBER 30, 2021 TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Transmittal ..................................................................................................................................... i Principal Village Officials ....................................................................................................................... viii Organizational Structure .............................................................................................................................. ix GFOA Certificate of Achievement for Excellence in Financial Reporting .................................................. x FINANCIAL SECTION Independent Auditor’s Report ...................................................................................................................... 1 Management's Discussion and Analysis ....................................................................................................... 4 BASIC FINANCIAL STATEMENTS: Government-wide Financial Statements: Statement of Net Position ..................................................................................................................... 14 Statement of Activities ......................................................................................................................... 15 Fund Financial Statements: Balance Sheet - Governmental Funds .................................................................................................. 17 Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position ..................................................................................................... 18 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds ........................................................................................... 19 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of the Governmental Funds to the Statement of Activities .................................... 20 Statement of Net Position - Proprietary Fund ...................................................................................... 21 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Fund ............................................................................................................ 22 Statement of Cash Flows - Proprietary Fund ....................................................................................... 23 Statement of Fiduciary Net Position - Fiduciary Funds ....................................................................... 24 Statement of Changes in Fiduciary Net Position – Fiduciary Funds .................................................... 25 Notes to the Basic Financial Statements ..................................................................................................... 26 REQUIRED SUPPLEMENTARY INFORMATION: Schedule of Changes in Total OPEB liability ....................................................................................... 80 Schedule of Changes in Net Pension Liability – General Employees Retirement Fund ....................... 81 Schedule of Changes in Net Pension Liability – Fire and Police Retirement Fund .............................. 83 Schedules Contributions and Investment Returns – Retirement Funds ............................................... 85 Notes to the Schedule of Contributions ................................................................................................ 86 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund ................................................................................................. 87 Notes to the Budgetary Required Supplementary Information ............................................................ 88 THE VILLAGE OF NORTH PALM BEACH, FLORIDA FINANCIAL STATEMENTS SEPTEMBER 30, 2021 TABLE OF CONTENTS (Continued) OTHER SUPPLEMENTARY INFORMATION: Schedule of Departmental Expenditures– Budget and Actual – General Fund .................................... 89 Combining Balance Sheet – Nonmajor Governmental Funds .............................................................. 92 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds ........................................................................................................ 93 Combining Statement of Net Position – Pension Trust Funds .............................................................. 94 Combining Statement of Changes in Fiduciary Net Position – Pension Trust Funds ........................... 95 Combining Statement of Net Position – Custodial Funds ..................................................................... 96 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds .................................. 97 Schedule of Revenues and Departmental Expenses – Budget and Actual – Country Club Fund – Budgetary Basis ............................................................ 98 STATISTICAL SECTION Net Position by Component ................................................................................................................. 99 Changes in Net Position ..................................................................................................................... 100 Fund Balances, Governmental Funds ................................................................................................. 102 Changes in Fund Balances, Governmental Funds .............................................................................. 103 Net Assessed Value and Estimated Actual Value of Taxable Property ............................................. 105 Property Tax Rates - Direct and Overlapping Governments............................................................... 106 Principal Property Taxpayers ............................................................................................................. 107 Property Tax Levies and Collections ................................................................................................. 108 Ratios of Outstanding Debt by Type ................................................................................................... 109 Direct and Overlapping Governmental Activities Debt ...................................................................... 110 Pledged-Revenue Coverage ................................................................................................................ 111 Demographic and Economic Statistics ................................................................................................ 112 Principal Employers ........................................................................................................................... 113 Full-Time Equivalent Village Government Employees by Function .................................................. 114 Operating Indicators by Function/Program ........................................................................................ 115 Capital Asset Statistics by Function/Program ..................................................................................... 116 OTHER REPORTS Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................ 117 Management Letter in Accordance with the Rules of the Auditor General of the State of Florida ............................................................................................................................... 119 Independent Accountant’s Report on Compliance with Section 218.415, Florida Statutes .................................................................................................... 122 INTRODUCTORY SECTION THE VILLAGE OF NORTH PALM BEACH “THE BEST PLACE TO LIVE UNDER THE SUN” 501 U.S. Highway 1, North Palm Beach, FL 33408-4902 * (561) 841-3380 * Fax (561) 848-3344 March 24, 2022 The Honorable Mayor, Members of the Village Council and Residents Village of North Palm Beach, Florida The Finance Department and Village Manager's Office are pleased to submit the Annual Comprehensive Financial Report (Annual Report) for the Village of North Palm Beach, Florida for the fiscal year ended September 30, 2021. This report is published to provide the Village Council, Village staff, our citizens, our lenders, and other interested parties with detailed information concerning the financial condition and activities of the Village government. Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the Village. To the best of our knowledge and belief, the enclosed data are accurate in all material respects and are organized in a manner designed to fairly present the financial position and results of operations of the Village as measured by the financial activity of its various funds. We also believe that all disclosures necessary to enable the reader to gain the maximum understanding of the Village's financial affairs have been included. THE REPORT Nowlen, Holt & Miner, P.A., Certified Public Accountants, have issued an unmodified (“clean”) opinion on the Village of North Palm Beach’s financial statements for the year ended September 30, 2021. The independent auditor’s report is located at the front of the financial section of this report. Management’s Discussion and Analysis (MD&A) immediately follows the independent auditor’s report and provides a narrative, overview, and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it. The Annual Report’s role is to assist in making economic, social, and political decisions and in assessing accountability to the citizenry by: • comparing actual financial results with the legally adopted budget, where appropriate; • assessing financial condition and results of operations; • determining compliance with finance-related laws, rules and regulations; and • evaluating the efficiency and effectiveness of Village operations. ii VILLAGE PROFILE The Village The Village of North Palm Beach is primarily a residential community, having been incorporated as a political subdivision of the State of Florida in 1956. The registered population of the Village is approximately 12,177, which increases to approximately 18,000 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. Located in northeastern Palm Beach County, Florida, the Village is known for its abundance of waterfront property (lakes, canals, and the Atlantic Ocean) as well as other assets: Country Club with a golf course, driving range, pool, tennis courts and restaurant; four parks; marina; library; police and fire rescue stations; and a public elementary school. The governing body of the Village consists of a five-member Village Council, each of whom is elected to two-year overlapping terms. The Mayor is selected by majority vote of the Council and serves for a term of one year. Day-to-day affairs of the Village are under the leadership of the Village Manager who is appointed by the Council. FINANCIAL DATA Financial Reporting System and Budgetary Controls The Village's financial records for its general governmental operations are maintained on the modified accrual basis, which means that revenues are recorded when available and measurable and expenditures are reported when goods and services are received and the related liabilities are incurred. Financial reporting for its Enterprise Fund (i.e., the Country Club operation) is presented using the full accrual basis of accounting required by Generally Accepted Accounting Principles (GAAP) for its annual financial report. The Country Club annual budget is adopted using a modified accrual basis of accounting (identical to the general government operations mentioned above) which is consistent with how general ledger financial records are maintained throughout the year by the Village administration. In developing and evaluating the Village's financial and accounting system, consideration is given to the adequacy of internal accounting controls which are designed to provide reasonable, but not absolute, assurance regarding: (a) the safeguarding of assets against loss from unauthorized use or disposition and (b) the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: (a) the cost of a control should not exceed the benefits likely to be derived and (b) the evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within the above framework. We believe that the Village's internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. The Village of North Palm Beach maintains budgetary controls through the annual budget public hearing and approval process for GAAP-based budgets. The formal budget approval for each fiscal year is accomplished in a manner compliant with Florida State Statute 200.065, commonly referred to as Truth- in-Millage (TRIM). iii The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level. The Village maintains an encumbrance accounting system as one technique of accomplishing budgetary control. All expenditures, other than personal services, are controlled by a procurement system which encumbers purchase orders against the budget prior to issuance to vendors. All appropriations lapse at year end; however, encumbrances specifically designated to be carried over to the subsequent year are re-appropriated in the following year. ECONOMIC OUTLOOK Property Values The Village obtains a major portion of its annual General Fund financial resources (67% in 2021) from ad valorem property taxes. Gross assessed property values increased substantially between the years 2002 through 2006, but slowed significantly in 2007. In years 2008 through 2012, area property values declined in value, in many instances significantly, as a result of the economic downturn. This unprecedented decline in property values was exacerbated by the number of properties in various stages of foreclosure. Both of these real-estate issues have had an adverse impact upon the financial resources of the Village. However, there has been significant residential property investment in the community over the past few years. Both the State and South Florida, in particular, are enjoying resurgence in real estate activity, which has translated into annual gains in market prices for area homes. By comparison, the Village’s gross taxable property values increased in 2021 to $2,433,243,145 or nearly 3.78%, over 2020’s valuation. In 2016, following the completion of a design charrette process in which North Palm Beach residents described their vision for the community’s future, the Village adopted the Citizens’ Master Plan. It is anticipated that a viable Master Plan that identifies the highest and best use of properties on U.S. 1 and Northlake Boulevard and Alternate A1A will encourage investment in the community that will create an enhanced sense of place, active uses and an increase in Village revenues. Significant initiatives included the creation of a form-based code to encourage redevelopment in the Village’s commercial corridors, which was completed in 2020 and has resulted in the submittal of applications and concept plans for the redevelopment of a number of underutilized commercial properties; the study of the US1 Corridor to determine if two of the roadway’s six lanes should be repurposed for landscaping and bicycle/pedestrian traffic; and the redesign of the US1 and Prosperity Farms Road Bridges to serve as architectural features signaling the entry into the community. Investment Revenues The Great Recession had a significant impact on Village investment revenues. In the short-term, the Village reacted by modifying its investment strategies by directing investments towards the Treasury market to better protect and ensure the availability of the Village’s investment balances. This move proved successful in safeguarding Village investments during this market free fall but impacted the interest/dividend revenues to the Village. The Village, with the assistance of the Village’s Audit Committee, adopted a “revised” Investment Policy designed to provide safety and liquidity while maximizing investment return(s). The newly adopted policy provided numerous investment strategies, parameters, and safeguards. The policy additionally provided for 1/12 of the annual operating budget to be deposited in a liquid interest-bearing account so as not to impede operations should other funds be temporarily unavailable. The Audit Committee and staff, along with the Village’s Investment Advisor, continue to explore other investment opportunities that will improve yields in future years while still ensuring the safety of our investments. iv Personnel Costs The Village will continue to face increased financial challenges in the areas of personnel costs for both salaries and benefits. In past years, several retirement plan amendments were implemented by the Village and then followed by significant salary adjustments that magnified the impact and cost of the retirement changes. The impact of these changes as well as the continuous improvement in the financial markets has had a very positive financial impact on both retirement plans. Due to legislative changes and catastrophic claims losses, the Village has encountered significant increases in annual health insurance costs during the past few years. In 2018, the Village introduced a high deductible insurance plan along with funding health saving accounts to manage growing expenses. The Village continued its focus on Employee Wellness as a means to help control health care costs and improve our opportunity for additional savings from our providers. The impact of personnel salaries and benefits in the coming years will have a broad and continuing effect on future Village financing and service priorities in the areas of staffing, public services, and public projects. Approximately 64% of the annual budget is allotted for wages and fringe benefits. INITIATIVES AND FUTURE PROJECTS For Fiscal Year 2020-21, the Village Council reiterated its vision to sustain the Village as the “Best Place to Live Under the Sun.” As part of that vision, the Council developed the following goals to guide the Village’s financial plan in 2021: Goal: Financial Sustainability Through this goal, the Village has sought to ensure that the property taxes and fees levied on residents and businesses are equitable relative to the services received and that they do not increase significantly beyond the rate of inflation or the growth in property values. Annexation of adjacent unincorporated areas and implementation of the Citizens’ Master Plan Report (adopted in October, 2016), which will encourage mixed use development along the Village’s commercial corridors and provide for desired investments in residential districts as well as simplified code regulations, will assist the Village in achieving these goals. Functions at the Country Club were reviewed to ensure that revenue is generated to finance debt, cover operating and maintenance costs and begin funding future replacement activities. Work continues on this effort, but the performance of the Club has exceeded expectations in the nascent stages of the new operation. Additionally, the Village adopted a new fee structure that equitably distributes financial responsibility for storm water infrastructure construction and maintenance during the 2021 fiscal year. Goal: Beautification and Quality of Life To support one of the suggestions to improve and stabilize neighborhoods in the Citizens’ Master Plan Report, the Village Council recently established the Environmental Committee. The newly established Environmental Committee works with staff and neighborhood participants to identify necessary improvements and is responsible for developing and implementing programs to address them. The Committee tackled a series of initiatives in its initial year of existence but will take the lead in guiding the Village Council’s strategic initiative to develop a Green/Environmental Sustainability Policy. Currently, the Committee is focusing attention on water quality initiatives and evaluating a “community greening” initiative. v Goal: All Neighborhoods as Desirable Places to Live An emphasis on code compliance is a key to achieving this goal. The Citizens’ Master Plan Report highlighted this point by pointing to “stressed” neighborhoods and identifying a lack of landscape and home maintenance, faded exterior paint broken shutters and overgrown lawns as indicators. To address those issues, the Village has continued to fund a third Code Compliance Officer and will begin to adjust staffs’ schedules to provide coverage on weekends. Code will also work with the Neighborhood Enhancement Team to collaborate with residents in addressing quality of life issues in their neighborhoods. Another strategy identified in the Citizens’ Master Plan Report was the need to establish infill regulations that ensure compatibility in the neighborhood. Residents that participated in the Citizens’ Master Plan Report charrette process voiced concerns about the character of new housing in established neighborhoods – specifically the mass of houses being constructed in single family neighborhoods. There were other issues, such as the desire to allow for “granny flats” in the Village, that were identified during the charrette process as well. To address these and similar issues, the Village initiated a review of its land development regulations related to residential neighborhoods. The process Goal: Waterways and Recreation The Village will continue efforts to maintain a high level of appearance and condition of Village parks and recreational facilities, including the Country Club and reinvigorating recreational activities for a fresh approach that is responsive to the current interests of residents. To that end, the Parks and Recreation Department, in response to residents’ requests to enhance the Village’s athletic and recreation programs, conduct surveys and small focus groups as part of the process of revisiting the community’s needs to best determine what activities should be offered as part of a Needs Assessment. The Needs Assessment results will guide activities for the next few years. Goal: Strong Local Economy The Citizens’ Master Plan Report served as the springboard for the effort to draft and adopt new regulations that will breathe life in our commercial districts, create a more sustainable financial future for the community and enhance the small-town living that makes North Palm Beach a special place to live. To implement the Master Plan, a planning consultant assisted the Village with a review and rewrite of the Comprehensive Plan, Land Development regulations and application processes to facilitate the development process. Based upon public feedback in response to development applications submitted to the Village, the Village Council has indicated that portions of the new Code must be revisited to better meet community expectations. As part of this effort, the Village also reconstituted the Business Advisory Board to assist in revitalizing and redeveloping our commercial corridors. While rewriting the Village’s Land Development Regulations will encourage new private investment, there will continue to be public investment needs as well. New infrastructure or improvements that will benefit the commercial areas will be required over time. The use of a Community Redevelopment Agency (or CRA), which implements a tax increment financing plan, is a common tool used throughout Florida and the nation. However, establishing a CRA requires county approval and Palm Beach County has a policy that precludes the creation of new CRAs. While a CRA may not be a viable economic development tool for the Village, the Village’s Audit Committee and Business Advisory Board have provided preliminary feedback on a staff proposal to allocate a portion of ad valorem tax revenue from new commercial development for business retention activities as well as capital investments in commercial areas. vi Goal: Improve Mobility Palm Beach County and the Florida Department of Transportation each have bridge replacement projects scheduled to take place within the Village limits within the next two years. The replacement of these bridges at Prosperity Farms Road and US1 (both over the Earman River) afford the Village the opportunity to introduce some of the design concepts identified in the Citizens’ Master Plan Report. Ensuring that pedestrians and bicyclists (as well as golf carts) are accommodated, adding architectural features and taking advantage of water views will create new gateway elements for the community to enjoy. Additionally, although the Village made significant investments in the bridge during FY2019, staff has begun preparing for preliminary engineering necessary to replace the Lighthouse Bridge as well as initial concept plans to provide traffic calming on Lighthouse Drive in accordance with the Master Plan. Goal: Organizational Excellence Due to the failure to meet service and maintenance standards, the Department of Public Works was restructured during the fiscal year. The Department’s leadership team was completely changed to engender a culture of collaboration and strategic thinking. With this change, service delivery has been refined and improved, infrastructure projects are moving forward, division leaders are collaborating with one another and long-term planning is the norm. OTHER INFORMATION Independent Audit Article 11, Section 2.18 of the Village Charter requires an annual audit of the books of account, financial records and transactions of all administrative departments of the Village by independent, certified public accountants selected by the Village Council. To substantiate that this requirement has been met, the independent auditor's report is included in this report. Awards The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement of Excellence in Financial Reporting to the Village of North Palm Beach for its Annual Comprehensive Financial Report for the fiscal year ended September 30, 2020. The Village has received this award since 1988. The Certificate of Achievement is a prestigious national award, recognizing conformance with the highest standards for preparation of state and local government financial reports. In order to be awarded a Certificate of Achievement, the governmental unit must publish an easily readable and efficiently organized Annual Report. This report satisfied both GAAP and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We expect our current Annual Report will meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. The GFOA also presented a Distinguished Budget Presentation Award to the Village for its annual budget for the fiscal year beginning October 1, 2020. The Village has received this award since 2010. The Distinguished Budget Presentation Award is a prestigious national award that recognizes conformance with the highest principles of governmental budgeting. In order to qualify for the Distinguished Budget Presentation 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. vii Acknowledgements The preparation of this report would not have been possible without the efficient and dedicated services from the entire staff of the Finance Department. We would like to thank the Mayor and Council for their unfailing support for maintaining the highest standards of professionalism in the management of the Village of North Palm Beach’s finances. Respectfully submitted, Andrew D. Lukasik Village Manager viii THE VILLAGE OF NORTH PALM BEACH, FLORIDA PRINCIPAL VILLAGE OFFICIALS SEPTEMBER 30, 2021 Title Name Mayor Darryl C. Aubrey Vice Mayor Deborah Searcy President Pro Tem Mark Mullinix Council Member David Norris Council Member Susan Bickel Village Manager Andrew D. Lukasik Director of Finance Samia Janjua Village Clerk Jessica Green Village Attorney Village Boards •Audit Committee •Business Advisory •Construction Board of Adjustment •Golf Advisory •Infrastructure Surtax •Environmental Committee •Library Advisory •Pension Boards •Planning Commission •Recreation Advisory •Waterways Board •Zoning Board of Adjustment The Residents Village Council Village Clerk Operating Departments Community Development Finance Human Resources Information Technology Library Police Fire Rescue Public Works Parks & Recreation Country Club Village Manager Village of North Palm Beach OrganizationalStructure ix x Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to Village of North Palm Beach Florida For its Annual Comprehensive Financial Report for the Fiscal Year Ended September 30, 2020 Executive Director/CEO FINANCIAL SECTION 1 INDEPENDENT AUDITOR'S REPORT The Honorable Mayor and Members of the Village Council The Village of North Palm Beach, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of North Palm Beach, Florida as of and for the year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the Village of North Palm Beach, Florida’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. 2 Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of North Palm Beach, Florida as of September 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis on pages 4 through 13, Pension and Other Postemployment Benefit trend information on pages 80 through 86, and budgetary comparison information on pages 87 through 88 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village of North Palm Beach, Florida’s basic financial statements. The introductory section, other supplementary information, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. 3 The other supplementary information is the responsibility of management and was derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the other supplemental information is fairly stated in all material respects in relation to the basic financial statements as a whole. The Introductory Section and Statistical Section have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 4, 2022, on our consideration of the Village of North Palm Beach, Florida’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the effectiveness of the Village of North Palm Beach, Florida’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Village of North Palm Beach, Florida’s internal control over financial reporting and compliance. West Palm Beach, Florida March 4, 2022 4 MANAGEMENT'S DISCUSSION AND ANALYSIS The Village of North Palm Beach, Florida’s (Village) Administration offers readers of the Village's financial statements this narrative overview and analysis of the financial activities of the Village for the fiscal year ended September 30, 2021. Please read it in conjunction with the accompanying transmittal letter beginning on page i, and the accompanying basic financial statements. TABLE 1 FINANCIAL HIGHLIGHTS (in millions) September 30,Increase/Statement 2021 2020 (Decrease)Page # Total net position $33.68 $29.88 $3.80 14 Unrestricted net position available for future use $7.48 $3.53 $3.95 14 Governmental net position $30.41 $30.09 $0.32 14 Total revenues from all sources $34.68 $33.02 $1.66 15 Governmental revenues $21.72 $29.15 ($7.43)15 Total cost of all Village programs $30.89 $30.24 $0.65 15 Governmental transfers to Business-type $3.53 $3.53 15 Governmental revenues over (under) expenses $0.31 $3.26 ($2.95)16 General fund revenues over (under) expenditures $1.59 $2.23 ($0.64)19 General fund unassigned fund balance $13.89 $11.62 $2.27 17 As a percent of general fund expenditures 53.71%45.95%7.76% Country Club revenues over (under) expenses $3.49 ($0.47)$3.96 22 Change in total long-term debt for the Village $0.23 ($0.26)$0.49 USING THIS ANNUAL REPORT This annual report consists of a series of financial statements. The three components of the financial statements are: (1) Government-wide financial statements that include the Statement of Net Position and the Statement of Activities. These statements provide information about the activities of the Village as a whole. (2) Fund financial statements tell how these services were financed in the short term, as well as what remains for future spending. Fund financial statements also report the Village's operations in more detail than the government-wide statements by providing information about the Village's most significant funds. (3) Notes to the basic financial statements expand upon information reported in the government-wide and governmental fund statements. REPORTING ON THE VILLAGE AS A WHOLE Statement of Net Position and the Statement of Activities (Government-wide) A frequently asked question regarding the Village's financial health is whether the year's activities contributed positively to the overall financial well-being. The Statement of Net Position and the Statement of Activities report information about the Village as a whole and about its activities in a way that helps answer this question. These statements include all assets, deferred outflows of resources, liabilities and deferred inflows of resources using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. All of the current year's revenues and expenses are taken into account, regardless of when cash is received or paid. 5 These two statements report the Village's net position and changes therein. Net position, the difference between assets plus deferred outflows of resources and liabilities plus deferred inflows of resources, is one way to measure the Village's financial health, or financial position. Over time, increases or decreases in net position are an indicator of whether the financial health is improving or deteriorating. The Statement of Net Position and the Statement of Activities present information about the following: • Governmental activities - All of the Village's basic services are considered to be governmental activities, including general government, community development, public safety, public services, library, and recreation. Property taxes, sales taxes, utility taxes, and franchise fees finance most of these activities. • Proprietary activities/Business-type activities - The Village charges a fee to customers to cover all or most of the cost of the services provided. The Village's Country Club is reported in this category. REPORTING THE VILLAGE'S MOST SIGNIFICANT FUNDS Fund Financial Statements The fund financial statements provide detailed information about the most significant funds - not the Village as a whole. Some funds are required to be established by State law. However, management establishes other funds, which aid in the management of money for particular purposes or meet legal responsibilities associated with the usage of certain taxes, grants, and other money. The Village's three types of funds - governmental, proprietary, and fiduciary - use different accounting approaches as explained below. • Governmental Funds Most of the Village's basic services are reported in governmental funds. Governmental funds focus on how resources flow in and out, with balances available for spending remaining at year-end. These funds are reported using an accounting method called the modified accrual accounting method, which measures cash and all other financial assets that can be converted to cash readily. The governmental fund statements provide a detailed short-term view of the Village's general government operations and the basic services it provides. Governmental fund information shows whether there are more or fewer financial resources that can be spent in the near future to finance the Village's programs. The Village maintains eight individual governmental funds: the General Fund, one Capital Projects Fund, and six Special Revenue Funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balance for the General Fund, the Infrastructure Surtax Fund, and the American Rescue Plan Act (ARPA) Fund all of which are considered major funds (generally accepted accounting principles define a fund as major based on that fund’s size relative to the other funds of the government; a fund may also be reported as major if the government's officials believe that fund is particularly important to financial statement users). The remaining funds are considered non-major funds, and data from these governmental funds is combined into a single column for an aggregated presentation. The basic governmental fund financial statements can be found on pages 17-20 of this report. • Proprietary Funds The Village's only proprietary fund is the Country Club Fund, which charges customers for the services it provides. These services are generally reported in proprietary funds. Proprietary funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities. The basic proprietary fund financial statements can be found on pages 21- 23 of this report. 6 • Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside the government. The funds in this category are the Village’s Pension Trust Funds and Custodial Funds. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the Village's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The basic fiduciary fund financial statements can be found on pages 24-25 of this report. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier, net positon may serve over time as a useful indicator of a government's financial position. In the case of the Village, the net position was $33.68 million at the close of the most recent fiscal year. A significant portion of the Village's net position (73.57%) reflects its investment in capital assets (e.g., land, buildings, machinery, and equipment), less any related debt still outstanding, which was used to acquire those assets. The Village uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. 7 Table 2 Village of North Palm Beach Net Position (In Thousands) Governmental Business-type Activities Activities Total 2021 2020 2021 2020 2021 2020 Assets: Current and other assets 23,498$ 17,755$ (1,258)$ (2,177)$ 22,240$ 15,578$ Capital assets 33,341 36,278 6,811 4,232 40,152 40,510 Total assets 56,839 54,033 5,553 2,055 62,392 56,088 Deferred outflows of resources:3,433 2,968 8 7 3,441 2,975 Liabilities: Current liabilities 4,284 1,634 1,183 873 5,467 2,507 Long-term liabilities 21,703 21,660 1,039 1,353 22,742 23,013 Total liabilities 25,987 23,294 2,222 2,226 28,209 25,520 Deferred inflows of resources:3,878 3,608 64 50 3,942 3,658 Net positon: Net investement in capital assets 18,910 22,423 5,874 2,947 24,784 25,370 Restricted 1,419 986 1,419 986 Unrestricted 10,078 6,690 (2,599) (3,161) 7,479 3,529 Total net position 30,407$ 30,099$ 3,275$ (214)$ 33,682$ 29,885$ Governmental Activities The cost of all governmental activities this year was $24.94 million. As shown on Table 3, Changes in Net Position, grants and those who directly benefited from the programs paid for $4.13 million of this cost and $20.81 million was financed through general revenues. Governmental activities increased the Village's net position by $0.31 million, thereby accounting for 8% of the total increase in the net position of the Village. Additional detail is shown in Table 3, which follows on the subsequent page. 8 Table 3 Village of North Palm Beach Changes in Net Position (In Thousands) Activities Total 2021 2020 2021 2020 2021 2020 Revenues: Program revenues: Charges for services 3,506$ 3,731$ 5,903$ 3,768$ 9,409$ 7,499$ Operating grants and contributions 602 718 602 718 Capital grants and contributions 22 850 22 850 General revenues: Property taxes 17,629 16,991 17,629 16,991 Local option gas taxes 283 273 283 273 Local option infrastructure surtax 1,012 870 1,012 870 Utility service taxes 2,539 2,558 2,539 2,558 Sales and use taxes 1,548 1,346 1,548 1,346 Franchise taxes 1,354 1,305 1,354 1,305 Investment earnings 81 502 1 82 502 Miscellaneous 181 105 181 105 Gain on asset disposals 21 21 - Total revenues 28,778 29,249 5,904 3,768 34,682 33,017 Expenses: Program expenses: General Government 3,819 3,541 3,819 3,541 Public Safety 11,260 12,103 11,260 12,103 Public Works 5,417 5,634 5,417 5,634 Community Development 1,262 1,399 1,262 1,399 Leisure Services 2,706 2,796 2,706 2,796 Interest on long-term debt 478 521 478 521 Country Club 5,942 4,243 5,942 4,243 Total expenses 24,942 25,994 5,942 4,243 30,884 30,237 Transfers (3,528) 3,528 Increase (decrease) in net position 308 3,255 3,490 (475) 3,798 2,780 Net position - beginning of year 30,099 26,844 (215) 260 29,884 27,104 Net position - end of year 30,407$ 30,099$ 3,275$ (215)$ 33,682$ 29,884$ Governmental Business-type Activities 9 The Village's programs include General Government, Public Safety, Public Works, Community Development & Planning, and Leisure Services. Each program's net cost (total cost, less revenues generated by the activities) is presented below. The net cost shows the extent to which the Village's general taxes support each of the Village's programs. Table 4 Village of North Palm Beach Cost of services (In Thousands) Total Cost Net Cost Total Cost Net Cost of Services of Services of Services of Services General government 3,819$ (3,368)$ 3,541$ (3,044)$ Public safety 11,260 (10,397) 12,103 (11,248) Public works 5,417 (4,952) 5,634 (5,112) Community development 1,262 694 1,399 325 Leisure services 2,706 (2,311) 2,796 (1,094) Interest on long-term debt 478 (478) 521 (521) 24,942$ (20,812)$ 25,994$ (20,694)$ 2021 2020 At the end of the current year, as compared to the prior year, the total cost of services decreased by $1.06 million. This decrease is primarily due to the decrease in pension expense for Public Safety. Business-Type Activities At the end of the current year, as compared to the prior year, Charges for Services (revenues) for the Business-type activities increased by $2.13 million and expenses increased by $1.70 million. Net positon of the Proprietary Fund (Country Club) at September 30, 2021, were $3.27 million. Net position increased by $3.49 million. This increase is primarily due to the transfer of pool and tennis assets with a net book value of $3.25 million from the Governmental Activities. 10 FINANCIAL ANALYSIS OF THE VILLAGE'S FUNDS As noted earlier, the Village uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. Governmental Funds The focus of the Village's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Village's financing requirements. In particular, unrestricted (unassigned/assigned) fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. At the end of the current fiscal year, the combined fund balance for all Governmental Funds was $19.17 million, a $2.64 million increase from the 2020 fund balance of $16.53 million. Approximately 82% of the combined ending fund balance ($15.65 million) constitutes unrestricted (unassigned/assigned) fund balance, which is available for spending at the government's discretion. The remainder of fund balance ($3.52 million) is restricted (non-spendable/restricted) to indicate that it is not available for new spending because it has already been committed for a variety of other restricted purposes. General Fund The General Fund is the chief operating fund of the Village. At the end of the current fiscal year, unassigned fund balance of the General Fund was $13.89 million while the General Fund total fund balance was $16.58 million. As a measure of the General Fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance is 54% of total general fund expenditures, while total fund balance represents 64% of that same amount. The general fund unassigned fund balance ($13.89 million) represents an increase of $2.27 million from the 2020 unassigned general fund balance of $11.62 million. Key elements of this increase are listed below: • Revenue for Local Government Half-Cent Sales Tax were budgeted on prior year trends ($0.87 million). For the current year, the Village received $1.10 million; • Due to discounts from prompt payments, State law requires that only 95% of the gross ad-valorem taxes be budgeted as revenue ($17.37 million). For the current year, the Village received $17.63 million); • Revenues for Licenses and Permits were budgeted on prior year trends ($1.10) million. For the current year, the Village received $1.57 million. This is primarily a result of an increase in Building Permits; and The increase in the above-mentioned revenues, savings in personnel costs (as referenced below) and containment of operating costs were key factors that contributed to the positive impact in the Village’s General Fund. General Fund Budgetary Highlights Differences between the original budget and the final amended budget were $1,860,783 and can be briefly summarized as follows: • Vehicle Leases ($1,700,352) • Prior Year Open Purchase Order Carryover ($160,431) 11 General Fund Budget Analysis As shown on pages 89-91 of this report, in the Schedule of Departmental Expenditures – Budget and Actual, there was an overall favorable budget to actual cost variance of $0.91 million in General Fund Departmental Expenditures. This is primarily a result of: • several unfinished projects at fiscal year-end that were carried over into the following fiscal year ($0.48 million); and • savings in personnel costs ($0.79 million) o some of the by-products of the COVID-19 pandemic were mandatory facility closures within the Village as well as cancellations of special events, sports programs and other recreational activities. In addition, there were fewer vacant positions being filled while implementing furloughs of part-time employees on a temporary basis. To that end, a savings in overall personnel costs was realized. American Rescue Plan Act (ARPA) Fund The Village’s American Rescue Plan Act (ARPA) Fund is used to account for federal funds received in accordance with the American Rescue Plan Act. As part of the federal response to the COVID-19 pandemic, the American Rescue Plan Act provides more than $130 billion in direct, flexible aid to local governments. This influx of dollars provides a unique opportunity for local governments to address financial issues resulting from the pandemic and strategically invest in the future. The Village anticipates receiving $6.5 million in federal funding and, in accordance with the program's funding objectives, has prioritized the need to invest in water quality infrastructure and direct assistance to Village residents who were negatively affected financially by the pandemic. At the end of the current fiscal year, the Village received a total of $3.28 million in ARPA Funds. Infrastructure Surtax Fund The Village’s Infrastructure Surtax Fund is used to account for surtax proceeds. On November 8, 2016 PBC voters approved a one-cent sales surtax, raising the sales tax from 6% to 7% effective January 1, 2017. The surtax will sunset on December 31, 2026. The use of surtax proceeds is restricted to, among other things, the financing, planning and construction of infrastructure. Appropriations in this fund remain open and carry over to succeeding years until planned expenditures are made, or until they are amended or cancelled. At the end of the current fiscal year, the total fund balance was $1.33 million. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets The capital assets of the Village are those assets that are used in the performance of Village functions. Capital assets include equipment, buildings, land, and park facilities etc. The Village has elected to retroactively apply the capitalization requirements of GASB Statement No 34 to major general infrastructure assets acquired in fiscal years ending after June 30, 1980, or that were significantly reconstructed or improved during that multiyear period. The Village's investment in capital assets for its governmental and business-type activities as of September 30, 2021 and 2020 amounts to $40.15 million and $40.51 million, respectively (net of accumulated depreciation). 12 Table 5 Village of North Palm Beach Capital Assets (In Thousands) Governmental Business-type Activities Activities Total 2021 2020 2021 2020 2021 2020 Land 2,056$ 2,056$ 1,051$ 1,051$ 3,107$ 3,107$ Construction in progress 1,533 664 52 1,585 664 Buildings and improvements 42,765 45,848 11,480 7,751 54,245 53,599 Furniture, fixtures and equipment 9,966 9,826 398 100 10,364 9,926 Total assets 56,320 58,394 12,981 8,902 69,301 67,296 Less accumulated depreciation (22,979) (22,115) (6,170)(4,670)(29,149) (26,785) Net position 33,341$ 36,279$ 6,811$ 4,232$ 40,152$ 40,511$ Additional information on the Village's capital assets can be found in Note 5 on pages 46 through 47 of this report. Debt Currently, the Village uses debt financing on an as-needed basis each year. At the end of the current fiscal year, the Village had total long-term debt of $15.37 million; $14.43 million in the governmental activities and $0.94 million in business-type activities. None of the Village’s long-term debt comprises debt backed by the full faith and credit of the government. Table 6 Village of North Palm Beach Outstanding Debt (In Thousands) Governmental Business-type Activities Activities Total 2021 2020 2021 2020 2021 2020 Loans payable 11,815$ 12,680$ 936$ 1,285$ 12,751$ 13,965$ Capital leases 2,616 1,176 2,616 1,176 Total 14,431$ 13,856$ 936$ 1,285$ 15,367$ 15,141$ Additional information on the Village's debt can be found in Note 6 on pages 48 through 51 of this report. 13 NEXT YEAR'S BUDGET AND ECONOMIC FACTORS The Village’s Unassigned Fund Balance is viewed by the Administration as a measurement of Village financial stability. Unassigned general fund balance increased to $13.89 million during the current 2021 fiscal year. The increase is primarily due to the increase in several revenue categories and savings in personnel costs. The FY 2021/22 Budget reflects continued improvement to citizen services, public safety, and public facility maintenance while emphasizing improved community appearance and financial stability. Most importantly, the budget provides necessary resources for the Village of North Palm Beach to maintain and further improve services to our residents without increasing the millage rate and without having to use the General Fund Unassigned Fund Balance. The Village’s operating millage rate was decreased to $7.05 mils. The Village’s financial plan represents an aggressive approach to adequately maintain infrastructure and address gaps in the organization in order to deliver services to the community. While the budget allocates resources to improve the Village’s ability to address service and maintenance demands annually, there are also significant capital investments to be made that will be unique to the upcoming fiscal year. Improvement of the dry storage area in Anchorage Park and providing funding to Palm Beach County to incorporate aesthetic features and pedestrian amenities into their design of the Prosperity Farms Road Bridge Replacement Project (which will begin in 2022) are unique investments for the upcoming year. These upcoming investments will result in increased expenditures; however, increasing property valuations and continued state and national economic growth will blunt the impact of these projects to the annual financial plan. CONTACTING THE VILLAGE'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the Village's finances and to show the Village's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the Village's Finance Department, at the Village of North Palm Beach, 501 U.S. Highway 1, North Palm Beach, Florida 33408. BASIC FINANCIAL STATEMENTS Statement of Net Position September 30, 2021 Governmental Business-type Activities Activities Total Assets Cash and cash equivalents 10,620,556$ 378,461$ 10,999,017$ Investments 9,997,713 9,997,713 Accounts receivable 342,438 49,167 391,605 Accrued interest 15,635 15,635 Inventories 138,777 74,106 212,883 Prepaids 263,962 12,743 276,705 Due from other governments 346,680 346,680 Internal balances 1,772,091 (1,772,091) Capital assets: Nondepreciable 3,589,023 1,103,077 4,692,100 Depreciable (net of depreciation)29,752,514 5,707,985 35,460,499 Total assets 56,839,389 5,553,448 62,392,837 Deferred outflows of resources Other postemployement benefits related items 59,118 2,527 61,645 Pension related items 3,373,711 5,198 3,378,909 Total deferred outflows of resources 3,432,829 7,725 3,440,554 Liabilities Accounts payable 435,906 171,328 607,234 Deposits 46,934 46,934 Accrued liabilities 247,279 247,279 Unearned revenue 3,440,517 964,447 4,404,964 Accrued interest payable 160,179 160,179 Noncurrent liabilities: Due within one year 2,489,671 399,397 2,889,068 Due in more than one year 19,213,663 639,633 19,853,296 Total liabilities 25,987,215 2,221,739 28,208,954 Deferred inflows of resources Deferred revenue 203,175 203,175 Other postemployement benefits related items 1,703,492 54,779 1,758,271 Pension related items 1,971,229 9,394 1,980,623 Total deferred inflows of resources 3,877,896 64,173 3,942,069 Net position Net investment in capital assets 18,910,112 5,874,752 24,784,864 Restricted for: Recreation 195 195 Infrastructure 1,331,574 1,331,574 Library 24,898 24,898 Other purposes 62,249 62,249 Unrestricted 10,078,079 (2,599,491) 7,478,588 Total net position 30,407,107$ 3,275,261$ 33,682,368$ THE VILLAGE OF NORTH PALM BEACH, FLORIDA See notes to the financial statements. 14 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Statement of Activities For the Year Ended September 30, 2021 Charges for Functions/Programs Expenses Services Government: Governmental activities General government 3,819,733$ 217,227$ Public safety 11,260,437 496,492 Public works 5,416,934 461,166 Community development and planning 1,261,701 1,955,663 Leisure services 2,706,225 375,196 Interest expense 477,717 Total governmental activities 24,942,747 3,505,744 Business-type activities - country club 5,942,293 5,903,220 Total business-type activities 5,942,293 5,903,220 Total government 30,885,040$ 9,408,964$ 15 Program Revenues Net (Expense) Revenue and Operating Capital Changes in Net Position Grants and Grants and Governmental Business-type Contributions Contributions Activities Activities Total 234,168$ $ (3,368,338)$ $ (3,368,338)$ 351,385 15,200 (10,397,360) (10,397,360) 3,369 (4,952,399) (4,952,399) 693,962 693,962 13,110 6,575 (2,311,344) (2,311,344) (477,717) (477,717) 602,032 21,775 (20,813,196) (20,813,196) (39,073)(39,073) (39,073)(39,073) 602,032$ 21,775$ (20,813,196) (39,073) (20,852,269) General Revenues: Taxes: Property taxes 17,629,392 17,629,392 Local option gas taxes 283,233 283,233 Local option infrastruture surtax 1,011,627 1,011,627 Utility service taxes 2,539,175 2,539,175 Franchise taxes 1,354,110 1,354,110 Sales and use taxes 1,548,330 1,548,330 Investment income - unrestricted 81,338 134 81,472 Miscellaneous 181,109 181,109 Gain on disposal of equipment 21,384 21,384 Transfers (3,528,697) 3,528,697 Total general revenues 21,121,001 3,528,831 24,649,832 Change in net position 307,805 3,489,758 3,797,563 Net position, beginning of year 30,099,302 (214,497) 29,884,805 Net position, end of year 30,407,107$ 3,275,261$ 33,682,368$ See notes to the financial statements. 16 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Balance Sheet Governmental Funds September 30, 2021 Infrastructure ARPA Nonmajor Total Surtax Grant Governmental Governmental General Fund Fund Funds Funds Assets Cash and cash equivalents 4,799,892$ 1,312,979$ 3,288,788$ 1,218,897$ 10,620,556$ Investments 9,997,713 9,997,713 Accounts receivable 342,438 342,438 Accrued interest 15,635 15,635 Inventories 138,777 138,777 Prepaids 263,962 263,962 Due from other funds 72,091 72,091 Advances to other funds 1,700,000 1,700,000 Due from other governments 241,036 105,644 346,680 Total assets 17,499,453$ 1,418,623$ 3,288,788$ 1,290,988$ 23,497,852$ Liabilities, deferred inflows of resources, and fund balances Liabilities Accounts payable 319,115$ 87,049$ $ 29,742$ 435,906$ Accrued liabilities 247,279 247,279 Unearned revenue 153,164 3,287,353 3,440,517 Total liabilities 719,558 87,049 3,287,353 29,742 4,123,702 Deferred inflows of resources Deferred revenue 203,175 203,175 Total deferred inflows of resources 203,175 203,175 Fund balances Nonspendable: Inventories and prepaids 402,739 402,739 Advances to other funds 1,700,000 1,700,000 Restricted for: Recreation 195 195 Infrastructure 1,331,574 1,331,574 Streets and roads 54,152 54,152 Police 5,324 5,324 Library 24,898 24,898 Other purposes 2,773 2,773 Assigned for: Small business grants 16,435 16,435 Subsequent year's expenditures 477,728 477,728 Special revenue funds 1,435 250,565 252,000 Capital project funds 1,010,681 1,010,681 Unassigned 13,892,476 13,892,476 Total fund balances 16,576,720 1,331,574 1,435 1,261,246 19,170,975 Total liabilities, deferred inflows of resources, and fund balances 17,499,453$ 1,418,623$ 3,288,788$ 1,290,988$ 23,497,852$ See notes to the financial statements. 17 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position September 30, 2021 Fund balances - total governmental funds 19,170,975$ Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds: Governmental capital assets 56,320,265$ Less: accumulated depreciation (22,978,728) 33,341,537 Accrued interest payable (160,179) Retainage payable Revenue notes (11,815,000) Capital leases (2,616,425) Net pension liability (4,963,769) Other postemployement benefits (846,364) Accrued compensated absences (1,461,776) (21,863,513) Other postemployement benefits deferred outflows 59,118 Other postemployement benefits deferred inflows (1,703,492) Pension related deferred outflows 3,373,711 Pension related deferred inflows (1,971,229) (241,892) Net position of governmental activities 30,407,107$ Long-term liabilities, including notes and bonds payable, are not due and payable in the current period and therefore are not reported in the governmental funds. Long term liabilities at year-end consist of: Deferred outflows and inflows of resources related to pensions are applicable to future periods and, therefore, are not reported in the govenmental funds: See notes to the financial statements. 18 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended September 30, 2021 Infrastructure ARPA Nonmajor Total Surtax Grant Governmental Governmental General Fund Fund Funds Funds Revenues Taxes 21,805,910$ $ $ $ 21,805,910$ Licenses and permits 1,574,639 1,574,639 Intergovernmental 1,826,787 1,011,627 350,777 3,189,191 Charges for services 1,726,853 1,726,853 Fines and forfeitures 154,410 154,410 Investment 70,892 9,011 1,435 81,338 Miscellaneous 296,245 296,245 Total revenues 27,455,736 1,020,638 1,435 350,777 28,828,586 Expenditures Current General government 3,507,052 3,507,052 Public safety 10,502,065 351,540 10,853,605 Public works 5,117,986 5,117,986 Community development and planning 1,292,216 1,292,216 Leisure services 1,695,054 1,695,054 Capital outlay 2,154,869 711,103 662,800 3,528,772 Debt service Principal 1,106,148 1,106,148 Interest 491,022 491,022 Total expenditures 25,866,412 711,103 1,014,340 27,591,855 Excess (deficiency) of revenues over (under) expenditures 1,589,324 309,535 1,435 (663,563) 1,236,731 Other financing sources (uses) Capital lease proceeds 1,682,018 1,682,018 Transfers in 115,280 510,000 625,280 Transfers out (899,280) (899,280) Total other financing sources (uses)782,738 115,280 510,000 1,408,018 Net change in fund balances 2,372,062 424,815 1,435 (153,563) 2,644,749 Fund balances Beginning of year 14,204,658 906,759 1,414,809 16,526,226 End of year 16,576,720$ 1,331,574$ 1,435$ 1,261,246$ 19,170,975$ See notes to the financial statements. 19 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of the Governmental Funds to the Statement of Activities For the Year Ended September 30, 2021 Net change in fund balances - total governmental funds 2,644,749$ Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of capital assets is allocated over their estimated useful lives and reported as depreciation expense: Expenditures for capital assets 3,138,544$ Donated assets 15,200 Assets transferred to Country Club (3,254,697) Less: current year depreciation (2,313,606) Net book value for retired assets (64,537) (2,479,096) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any affect on net assets of governmental activities: Capital lease proceeds (1,682,018) Principal payments on debt 1,106,148 (575,870) Expenses that do not use current financial resources are not reported on the governmental funds but are included in the statement of activities: Change in accrued interest payable 13,305 Change in long-term compensated absences 103,578 Change in net pension liability and related deferred amounts 299,589 Change in other postemployment benefits and deferred amounts 301,550 718,022 Change in net position 307,805$ See notes to the financial statements. 20 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Statement of Net Position Proprietary Fund September 30, 2021 Enterprise Assets Current assets Cash and cash equivalents 378,461$ Accounts receivable 49,167 Inventories 74,106 Prepaids 12,743 Total current assets 514,477 Non-current assets Capital assets, net 6,811,062 Total non-current assets 6,811,062 Total assets 7,325,539 Deferred outflows of resources Other postemployement benefits related items 2,527 Pension related items 5,198 Total deferred outflows of resources 7,725 Liabilities Current liabilities Accounts payable 171,328 Deposits 46,934 Unearned revenue 964,447 Due to other funds 72,091 Compensated absences - current portion 36,493 Loans payable - current portion 362,904 Total current liabilities 1,654,197 Non-current liabilities Other postemployement benefits 36,185 Compensated absences 18,335 Net pension liability 11,707 Advances from other funds 1,700,000 Loans payable 573,406 Total non-current liabilities 2,339,633 Total liabilities 3,993,830 Deferred inflows of resources Other postemployement benefits related items 54,779 Pension related items 9,394 Total deferred inflows of resources 64,173 Net position Net investment in capital assets 5,874,752 Unrestricted (2,599,491) Total net position 3,275,261$ See notes to the financial statements. 21 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Statement of Revenues, Expenses, and Changes in Net Position Proprietary Fund For the Year Ended September 30, 2021 Enterprise Operating revenue Greens fee/cart rentals/golf membership fees 3,690,098$ Golf shop revenues 437,185 Driving range revenues 509,455 Restaurant revenues 315,332 Tennis revenues 699,117 Pool revenues 180,030 Miscellaneous 72,003 Total operating revenues 5,903,220 Operating expenses Golf course maintenance expenses 1,794,711 Clubhouse grounds expenses 459,047 Golf shop expenses 1,450,234 Food and beverage expenses 13,659 Tennis expenses 604,512 Pool expenses 313,686 Administrative and general 364,208 Depreciation and amortization 855,838 Total operating expenses 5,855,895 Operating income (loss)47,325 Nonoperating revenues (expenses) Interest revenue 134 Loss on disposal of equipment (1,067) Interest expense (85,331) Total nonoperating revenues (expenses)(86,264) Transfers in 3,528,697 Change in net position 3,489,758 Net position - beginning (214,497) Net position - ending 3,275,261$ See notes to the financial statements. 22 Cash flows from operating activities: Receipts from customers 6,156,408$ Payments to suppliers for goods or services (3,969,644) Payments to employees for services (961,642) Net cash Provided by operating activities 1,225,122 Cash flows from non-capital financing activities: Transfers in 274,000 Payments to other funds (507,250) Net cash provided by non-capital financing activities:(233,250) Cash flows from capital and related financing activities: Principal paid on long term debt (348,358) Interest paid on debt (85,331) Acquisition of capital assets (181,361) Net cash provided (used) by capital and related financing activities (615,050) Cash flows from investing activities: Interest and dividends on investments 134 Net increase (decrease) in cash and cash equivalents 376,956 Cash and cash equivalents at beginning of year 1,505 Cash and cash equivalents at end of year 378,461$ Reconciliation of operating income to net cash provided by operating activities: Operating income (loss)47,325$ Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation and amortization 855,838 Change in OPEB liability and related deferred amounts 14,012 Change in pension deferred amounts 21,483 Change in assets and liabilities Increase in accounts receivable (16,819) Increase in inventory (5,644) Increase in prepaids (12,694) Increase in accounts payable 39,419 Decrease in deposits (864) Increase in compensated absences payable 12,195 Increase in deferred revenue 270,871 Total adjustments 1,177,797 Net cash provided by operating activities 1,225,122$ Noncash investing, capital and financing activiites Transfer of capital assets from the Governmental Activities 3,254,697$ For the Year Ended September 30, 2021 Proprietary Fund Statement of Cash Flows THE VILLAGE OF NORTH PALM BEACH, FLORIDA See notes to the financial statements. 23 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Statement of Fiduciary Net Position Fiduciary Funds September 30, 2021 Employee Retirement Custodial Funds Funds Assets Cash and cash equivalents 582,709$ 366,005$ Investments: Domestic common equity securities 18,596,377 International common equity securities 3,608,356 U.S. Government and agencies 4,563,802 Municipal bonds 478,775 Domestic corporate bonds 3,115,749 International corporate bonds 275,218 Fixed income exchange traded funds 2,552,819 Equity exchange traded funds 676,812 Fixed income mutual funds 4,793,412 Domestic equity mutual funds 10,212,616 International equity mutual funds 1,997,705 Real estate investment fund 3,052,366 Money market mutual funds 648,615 Accrued interest and dividends 45,144 Prepaids 5,399 Total assets 55,205,874 366,005 Liabilities Accounts payable 63,245 42,251 Accounts payable, broker-dealers 122,418 Total liabilities 185,663 42,251 Net position Restricted for pensions 55,020,211 Restricted for individuals, organizations, and other governments 323,754 55,020,211$ 323,754$ See notes to the financial statements. 24 Employee Retirement Custodial Funds Funds Additions Contributions Employer 952,460$ $ Plan members 441,928 DROP contributions 21,235 State on-behalf payments 350,777 Total contributions 1,766,400 Investment earnings Dividends and interest 987,916 3,211 Net increase in fair value of investments 7,967,120 Total investment earnings 8,955,036 3,211 Less: investment expenses 211,730 Total net investment earnings 8,743,306 3,211 Total additions 10,509,706 3,211 Deductions Administrative expense 162,223 Refund of contributions 12,698 68,767 Benefits 1,612,957 Total deductions 1,787,878 68,767 Change in net position 8,721,828 (65,556) Net position - beginning 46,298,383 389,310 Net position - ending 55,020,211$ 323,754$ THE VILLAGE OF NORTH PALM BEACH, FLORIDA Statement of Changes in Fiduciary Net Position Fiduciary Funds For the Year Ended September 30, 2021 See notes to the financial statements. 25 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 26 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity The Village of North Palm Beach, Florida (“the Village”) was incorporated in 1956 pursuant to Chapter 31481, Laws of Florida, Extraordinary Session 1956. The Village is located in the northeast portion of Palm Beach County, Florida. Its municipal area comprises approximately 1,900 acres of land and 1,200 acres of lakes, canals and lagoons. The Village’s nonseasonal population consists of approximately 13,000 residents, which increases during the winter months to approximately 18,000 people. The Village operates under the Council-Manager form of government and provides the following services to its residents: public safety, planning and zoning, sanitation, library, parks, marinas, and a country club. The Village Council (the “Council”) is responsible for legislative and fiscal control of the Village. As required by generally accepted accounting principles, these financial statements include the Village (the primary government) and its component units. Component units are legally separate entities for which the Village is financially accountable. The Village is financially accountable if: • it appoints a voting majority of the organization’s governing board and (1) it is able to impose its will on the organization, or (2) there is a potential for the organization to provide specific financial benefits to or impose specific financial burdens on the Village, or • the organization is fiscally dependent on the Village and (1) there is a potential for the organization to provide specific financial benefits to the Village or (2) impose specific financial burdens on the Village. Organizations for which the Village is not financially accountable are also included when doing so is necessary in order to prevent the Village’s financial statements from being misleading. Based upon application of the above criteria, the Village of North Palm Beach has determined that there are two legally separate entities to consider as potential component units. The Village of North Palm Beach General Employees’ Retirement Fund and the Village of North Palm Beach Fire and Police Retirement Fund are component units as they are fiscally dependent on and impose a specific financial burden on the Village. They are reported in the Village’s financial statements as pension trust funds in the fiduciary funds financial statements. B. Government-wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all non-fiduciary activities of the Village. For the most part, the effect of interfund activities has been removed from these statements. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely, to a significant extent, on fees and charges for support. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 27 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Government-wide and Fund Financial Statements (Continued) The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and the major individual enterprise fund are reported as separate columns in the fund financial statements. C. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government-wide financial statements and proprietary fund financial statements are reported using the accrual basis of accounting and the economic resources measurement focus. Fiduciary funds use the accrual basis of accounting and the economic resources measurement focus. 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, the Village considers revenues to be available if they are collected within 90 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Sales taxes, franchise taxes, licenses, intergovernmental revenue, investment income, and charges for services are all considered to be susceptible to accrual and so have been recognized as revenue of the current fiscal period. All other revenues are considered to be measurable and available only when received in cash by the Village. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 28 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) The Village reports the following major governmental funds: General Fund The general fund is the primary operating fund and is used to account for all financial resources applicable to the general operations of the Village except those required to be accounted for in another fund. Infrastructure Surtax Fund The Infrastructure Surtax Fund is a special revenue fund used to account for the surtax proceeds which are restricted to, among other things, the financing, planning and construction of infrastructure. Capital Projects Fund The capital projects fund is used to account for the cost of acquiring, constructing, and placing into service those capital improvements, which are associated with activities in the General Fund. The Village reports the following major (and only) proprietary fund: Country Club Enterprise Fund The fund accounts for the activities related to the Country Club. Additionally, the Village reports the following fund types: Special Revenue Funds The Village has four special revenue funds to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific sources. The funds are the Public Safety Fund, Northlake Boulevard Fund, Recreation, and On-Behalf Pension Contributions. Employee Retirement Funds The pension trust funds are fiduciary funds that account for the activities of the General Employees Retirement Fund and the Fire and Police Officers Retirement Fund, which accumulate resources for pension benefits to qualified employees. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 29 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) Custodial Funds The Custodial Funds account for assets that are held for individuals, organizations and other governments, that cannot be used to finance the Village’s own programs, and are not required to be reported in another fiduciary fund type. The two custodial funds are the Northlake Boulevard Task Force, which is for the streetscape improvement of Northlake Boulevard, and the Manatee Protection Fund, in which the assets are held for the protection of manatees through the enforcement of boat speed zones on the intracoastal and inland waterways. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the government’s country club and various other functions of the Village. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Village’s Country Club Enterprise Fund are charges to customers for sales and services. Operating expenses for the Enterprise Fund include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the Village’s policy to use restricted resources first, then unrestricted resources as needed. D. Assets, Liabilities, and Net Position or Equity Cash and Cash Equivalents Cash and cash equivalents consist of petty cash, deposits in checking accounts, money market mutual funds, investments with Florida Prime managed by the State of Florida, State Board of Administration and Florida Public Assets for Liquidly Management (FL Palm) sponsored by Florida School Boards Association and the Florida Association of District School Superintendents For purposes of determining cash equivalents, the Village has defined its policy concerning the treatment of short-term investments to include investments with a maturity of three months or less when purchased, as cash equivalents if management does not plan to reinvest the proceeds. Short-term investments that management intends to rollover into similar investments are considered part of the investment portfolio and are classified as investments. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 30 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Net Position or Equity (Continued) Accounts Receivable Accounts receivable of the General Fund consists of billed and unbilled receivables. Concentration of Credit Risk The Village performs ongoing credit evaluations of its customers and does not require collateral. The Village maintains an allowance for uncollectible accounts at a level which management believes is sufficient to cover potential credit losses. Investments Investments are reported at fair value as required by generally accepted accounting principles. The fair value of an investment is the amount that the Village could reasonably expect to receive for it in a current sale between a willing buyer and a willing seller, other than in a forced or liquidation sale. Purchases and sales of investments are recorded on a trade date basis. Interfund Transactions Activity between funds that is representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to” or “due from other funds”. Any residual balance outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as internal balances. Transfers and interfund balances totally within governmental activities and those that are totally within business-type activities are eliminated and not presented in the government-wide financial statements. Transfers and balances between governmental and business-type activities are presented in the government-wide financial statements. Inventories and Prepaid Items Inventories are valued at cost determined on a first-in, first-out basis (FIFO). The costs of governmental fund type inventory are recorded as expenditures when consumed rather than when purchased. Inventories in the Enterprise Fund consist of goods for sale to the public. The initial cost is recorded as an asset at the time the individual inventory items are purchased and are charged against operations in the period when used. Payments made to vendors for services that will benefit future periods are reported as prepaid items using the consumption method by recording an asset for the prepaid amount and reflecting an expenditure in the year in which the services are consumed. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 31 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Net Position or Equity (Continued) Capital Assets and Depreciation Capital assets, which include property, plant, infrastructure, and equipment, are reported in the applicable governmental or business-type activities column in the government-wide financial statements. The Village capitalizes all land purchases. The capitalization policy for other assets are items with an estimated life in excess of one year and an initial individual cost of $250,000 for infrastructure, $25,000 for land improvements, $50,000 for buildings and building improvements, and $5,000 for equipment and vehicles. The Village has elected to retroactively apply the capitalization requirements of GASB Statement No. 34 to major general infrastructure assets acquired in fiscal years ending after June 30, 1980, or that were significantly reconstructed or improved during that multi-year period. Infrastructure is reported in buildings and improvements. The accounting and reporting treatment applied to the capital assets associated with a fund is determined by the fund’s measurement focus. General capital assets are assets of the Village as a whole. When purchased, such assets are recorded as expenditures in the governmental funds and capitalized as assets in the government-wide statement of net position. General capital assets are carried at historical cost. Where cost cannot be determined from the available records, estimated historical cost has been used to record the estimated value of the assets. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are recorded at acquisition value. Capital assets of the Enterprise Fund are capitalized in the fund. The valuation basis for Enterprise Fund capital assets is the same as those used for General capital assets. Additions, improvements, and other capital outlay that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. Depreciation has been provided over the estimated useful lives using the straight-line method of depreciation. The estimated lives for each major class of depreciable capital assets are as follows: Buildings, improvements and infrastructure 5-30 years Golf course improvements 5-30 years Machinery and Equipment 3-15 years Vehicles 3-20 years Deferred Outflows and Inflows of Resources The statement of net position includes a separate section for deferred outflows of resources. This represents the usage of net position applicable to future periods and will not be recognized as expenditures until the future period to which it applies. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 32 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Net Position or Equity (Continued) Deferred Outflows and Inflows of Resources (Continued) The Village reports deferred pension items in connection with its two Retirement Systems. These deferred pension charges are either (a) recognized in the subsequent period as a reduction of the net pension liability (which includes pension contributions made after the measurement date) or (b) amortized in a systematic and rational method as pension expense in future periods. The Village also reports deferred OPEB items in connection to Other Post-Employment Benefits, which are amortized in a systemic and rational method and recognized as an expense in future periods. The statement of net position also includes a separate section, listed below total liabilities, for deferred inflows of resources. This represents the acquisition of net position applicable to future periods and will not be recognized as revenue until the future period to which it applies. The Village currently has three types of deferred inflows. The first is local business tax revenues received prior to the period for which the taxes are levied, these are recognized as income in the period for which they are levied. The second is deferred pension items in connection with its two Retirement Systems. The third is deferred OPEB items in connection to Other Post- Employment Benefits. These items are amortized in a systemic and rational method and recognized as a reduction of expense in future periods. Unearned Revenue The Village reports unearned revenue on its statements of net position and governmental funds balance sheet. Unearned revenue arises when resources are obtained prior to revenue recognition. In subsequent periods, when revenue recognition criteria are met the unearned revenue is removed and revenue is recognized. Compensated Absences The Village’s employees are granted compensated absence pay for vacation and sick leave in varying amounts based on length of service. Unused compensated absences are payable upon separation from service. Vacation is accrued as a liability when the employee earns benefits. This means that the employee has rendered services that give rise to a vacation liability and it is probable that the Village will compensate the employee in some manner, e.g., in cash or paid time-off, now or upon termination or retirement. The Village uses the vesting method in accruing sick leave liability. Under the vesting method, the liability for sick leave is accrued for employees who are eligible to receive termination payments upon separation. Compensated absences are accrued when incurred in the government-wide and proprietary financial statements. A liability for these amounts is reported in the governmental funds only if the amounts have matured, for example, as a result of employee resignations or retirements. For the governmental funds, compensated absences are liquidated by the General Fund. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 33 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Net Position or Equity (Continued) Long-Term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Net Position Equity in the government-wide statement of net position and the proprietary fund is displayed in three categories: 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Invested in capital assets, net of related debt consists of capital assets reduced by accumulated depreciation and by any outstanding debt incurred to acquire, construct, or improve those assets. Restricted net position is reported when there are legal limitations imposed on their use by Village legislation or external restrictions by other governments, creditors, or grantors. Unrestricted net position consists of all net position that does not meet the definition of either of the other two components. Fund Equity In the fund financial statements, governmental funds report fund balance classifications that comprise a hierarchy based primarily on the extent to which the Village is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. Fund balance is reported under the following categories: • Nonspendable fund balance represents amounts that are not in spendable form or are legally or contractually required to be maintained intact. • Restricted fund balance represents amounts that can be spent only for specific purposes stipulated by external providers (e.g. creditors, grantors, contributor, or laws or regulations of other governments) or imposed by law through constitutional provisions or enabling legislation. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 34 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Net Position or Equity (Continued) Fund Equity (Continued) • Committed fund balance represents amounts that can be used only for the specific purposes pursuant to constraints imposed by Village Commission by the adoption of an ordinance, the Village’s highest level of decision making authority. Those committed amounts cannot be used for any other purpose unless the Village removes or changes the specified use by the adoption of an ordinance. • Assigned fund balance includes spendable fund balance amounts that are intended to be used for specific purposes, as expressed by the Village Commission or Village Manager, in accordance with the Villages fund balance policy, that are neither considered restricted nor committed. The Small Business Grants is a program the Village Council approved in the prior fiscal year to provide matching grants of up to $7,500 for improvements to small business properties. • Unassigned fund balance is the residual fund balance classification for the general fund. It is also used to report negative fund balances in other governmental funds. When both restricted and unrestricted resources are available for use, it is the Village’s policy to use restricted resources first, then unrestricted resources as they are needed. The Village will first use committed fund balance, then assigned fund balance, and then unassigned fund balance when expenditures are incurred for purposes for which any of the unrestricted fund balance classifications could be used. Use of Estimates The financial statements and related disclosures are prepared in conformity with accounting principles generally accepted in the United States. Management is required to make estimates and assumptions that affect the reported amounts of assets, deferred inflows and outflows, and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and revenue and expenses during the period reported. These estimates include the collectability of accounts receivable, the use and recoverability of inventory, the useful lives and impairment of tangible assets, and the realization of net pension assets, among others. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the financial statements in the period they are determined to be necessary. Actual results could differ from those estimates. A. Budgetary Data Formal budgetary integration is employed as a management control device during the year for the General Fund and the Enterprise Fund. The only governmental fund with a legally adopted annual budget is the General Fund. This budget is adopted on a basis consistent with generally accepted accounting principles. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 35 NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. Budgetary Data Except for budgeting capital expenditures and not budgeting for depreciation, the annual appropriated budgets for the Enterprise Funds are adopted on a basis consistent with generally accepted accounting principles. For budgeting purposes, current year encumbrances are not treated as expenditures. 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. • During the months of July, August and September, the Council holds public meetings 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. • Any change to the total fund expenses must be approved by the Village Council. • Appropriations along with encumbrances lapse on September 30th. Budgeted amounts are as originally adopted, or as amended by appropriate action. During the year, several supplementary appropriations were necessary. Encumbrance accounting is employed in governmental funds. Encumbrances (e.g. purchase orders or contracts) outstanding at year end are reported assigned fund balance and do not constitute expenditures or liabilities because the commitments will be reappropriated and honored during the subsequent year. The General Fund had $477,728, the Infrastructure Surtax fund had $732,582 and the Capital Projects Fund had $424,460 in outstanding encumbrances at year-end. B. Property Taxes Under Florida law, the assessment of all properties and the collection of all county, municipal, and school board property taxes are consolidated in the offices of the County Property Appraiser and the County Tax Collector. All property is reassessed according to its fair market value on January 1 of each year and each assessment roll is submitted to the State Department of Revenue for review to determine if the assessment rolls meet all of the appropriate requirements of State law. The laws of the State regulating tax assessment are also designed to assure a consistent property valuation method statewide. State Statutes permit municipalities to levy property taxes at a rate of up to 10 mills. The tax levy of the Village is established by the Council prior to October 1st of each year during the budget process. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 36 NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (Continued) B. Property Taxes (Continued) The Palm Beach County Property Appraiser incorporates the Village’s millage into the total tax levy, which includes the County, County School Board, and special district tax requirements. The millage rate assessed by the Village for the year ended September 30, 2021, was 7.5000 ($7.5000 for each $1,000 of assessed valuation). Taxes may be paid less a 4% discount in November or at declining discounts each month through the month of February. All unpaid taxes become delinquent on April 1 following the year in which they are assessed. Delinquent taxes on real property bear interest at 18% per year. On or prior to June 1st following the tax year, certificates are offered for sale for all delinquent taxes on real property. After sale, tax certificates bear interest at 18% per year or at any lower rate bid by the buyer. The certificate holder may make application for a tax deed on any unredeemed tax certificate after a period of two years. The County holds unsold certificates. Delinquent taxes on personal property bear interest at 18% per year until the tax is satisfied either by seizure and sale of the property or by the five-year statute of limitations. At September 30, 2021, unpaid delinquent taxes are not material and have not been recorded by the Village. NOTE 3 – DEPOSITS AND INVESTMENTS Deposits As of September 30, 2021, the carrying amount of the Village’s deposits (including fiduciary funds) was $4,307,882 and the bank balances totaled $4,532,428. In addition to insurance provided by the Federal Depository Insurance Corporation, deposits are held in banking institutions approved by the State Treasurer of the State of Florida to hold public funds. Under Florida Statutes Chapter 280, Florida Security for Public Deposits Act, the State Treasurer requires all Florida qualified public depositories to deposit with the Treasurer or other banking institution eligible collateral. In the event of failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses. The Village’s deposits at year end are considered insured for custodial credit risk purposes. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 37 NOTE 3 – DEPOSITS AND INVESTMENTS (Continued) A reconciliation of deposit and investments as shown on the statement of net position and statement of fiduciary net position for the Village is as follows: By Category: Deposits $ 4,307,882 Petty cash 4,156 Investments 72,206,028 Total deposits and investments $76,518,066 Presented in the statement of net position Governmental activities Cash and cash equivalents $10,620,556 Investments 9,997,713 Business-type activities Cash and cash equivalents 378,461 Total statements of net position 20,996,730 Presented in the statement of fiduciary net position Pension trust funds Cash and cash equivalents 582,709 Investments 54,572,622 Custodial funds Cash and cash equivalents 366,005 Total fiduciary funds 55,521,336 Total deposits and investments $76,518,066 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 38 NOTE 3 – DEPOSITS AND INVESTMENTS (Continued) Investments The Village categorizes its investments according to the fair value hierarchy established GASB Statement No. 72, Fair Value Measurement and Application. The hierarchy is based on valuation inputs used to measure the fair value of the asset as follows: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs to include quoted prices for similar assets in active and non-active markets; Level 3 inputs are significant unobservable inputs. The money market mutual funds consist of investments with financial institutions in open end, institutional, money market funds complying with Securities and Exchange Commission (SEC) Rule 2a7. Rule 2a7 allows SEC registered mutual funds to use amortized cost rather than fair value to report net assets used to compute share prices if certain conditions are met. Those conditions include restrictions on the types of investments held, restrictions on the term-to- maturity of individual investments and the dollar-weighted average of the portfolio, requirements for portfolio diversification, and requirements for divestiture considerations in the event of security downgrades and defaults, and required actions if the fair value of the portfolio deviates from amortized cost by a specified amount. The Florida Public Assets for Liquidity Management (FL Palm) and Florida PRIME are external investment pools which meet the requirements with GASB Statement No. 79, Certain External Investment Pools and Pool Participants, which allows reporting the investments at amortized cost. For both funds as of September 30, 2021, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100 percent of their account value. However, the Trustees of the funds can suspend the right of withdrawal or postpone the date of payment if the Trustees determine that there is an emergency that makes the sale of a Portfolio’s securities or determination of its net asset value not reasonably practical. Money market mutual funds, FL Palm and Florida Prime are exempt from the GASB 72 fair value hierarchy disclosures. Equity securities, exchange traded funds, and mutual funds classified in Level 1 of the fair value hierarchy are valued based on prices quoted in active markets for those securities. Debt securities classified in level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing values securities based on the securities relationship to benchmark quoted prices. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 39 NOTE 3 – DEPOSITS AND INVESTMENTS (Continued) Investments (Continued) The American Core Realty Fund, LLC is a diversified open-end commingled fund that invests primarily in high quality core income-producing office, industrial, retail, and multi-family properties. This fund is an alternative investment vehicle valued using the net asset value (NAV) provided by the investment manager of this fund. The NAV is based on the value of the underlying assets owned by the fund minus its liabilities and then divided by the number of shares or percentage of ownership outstanding. The NAV’s unit price is quoted on a private market that is not active. Investments valued at NAV are excluded from the fair value hierarchy because the valuation is not based on actual market inputs but rather is quantified using the fund’s reported NAV. Redemptions from the fund may be made quarterly upon ten days’ notice. The units that are subject to a redemption notice may be redeemed in full or in installments on a pro-rata basis as funds become available for such redemptions and are subject to the availability of cash flow arising from investment transactions, sales and other fund operations occurring in the normal course of business. The fund is not required to liquidate or encumber assets or defer investments in order to satisfy redemption requests. The value of this alternative investment is not necessarily indicative of the amount that could be realized in a current transaction. The fair value may differ significantly from the value that would have been used had a ready market for the underlying fund existed, and the differences could be material. Future confirming events will also affect the estimates of fair value and the effect of such events on the estimated fair value could be material. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 40 NOTE 3 – DEPOSITS AND INVESTMENTS (Continued) Investments (Continued) As of September 30, 2021, the Village held the following investments: Weighted Fair Value Measurement Average Maturity Fair Value Level 1 Level 2 Governmental Funds U.S. Government and Agency 2.29 Years $ 3,017,822 $ $ 3,017,822 MBS &ABS 1.71 Years 3,752,434 3,752,434 Municipal Bonds 1.08 Years 210,740 210,740 Domestic Corporate Bonds 2.03 Years 1,628,411 1,628,411 International Corporate Bonds 1.81 Years 1,362,585 1,362,585 Fiduciary Funds U.S. Government and Agency 18.48 Years 165,045 165,045 MBS &ABS 16.96 Years 4,398,757 4,398,757 Municipal Bonds 17.41 Years 478,775 478,775 Domestic Corporate Bonds 9.82 Years 3,115,749 3,115,749 International Corporate Bonds 9.52 Years 275,218 275,218 Domestic Common Equity Securities N/A 18,596,377 18,596,377 International Common Equity Securities N/A 3,608,356 3,608,356 Fixed Income ETF N/A 2,552,819 2,552,819 Equity ETF N/A 676,812 676,812 Fixed Income Mutual Funds N/A 4,793,412 4,793,412 Domestic Equity Mutual Funds N/A 10,212,616 10,212,616 International Equity Mutual Funds N/A 1,997,705 1,997,705 60,843,633 $ 42,438,097 $ 18,405,536 Investments Reported at NAV Fiduciary Funds American Core Realty Fund N/A 3,052,366 Investments Reported at Amortized Cost: Governmental Funds Money Market Mutual Funds N/A 25,721 Florida Prime 49 Days 3,602,959 FL Palm 53 Days 3,696,740 Fiduciary Funds Money Market Mutual Funds N/A 984,609 Total Investments $ 72,206,028 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 41 NOTE 3 – DEPOSITS AND INVESTMENTS (Continued) Investments (Continued) Credit risk – Credit risk is the risk that an issuer or other counter party to an investment will not fulfill its obligations. The Village’s investment policies limit its investments to high quality investments to control credit risk. The table below outlines the Village’s credit ratings for investments with certain investments not specifically rated by both S&P and Moody’s. S&P Moody’s Fair Investments: Rating Rating Value Governmental Funds U.S. Government and Agency AA+ AAAa $ 3,017,822 MBS &ABS AAA, AA+ & NR AAA, Aaa & NR 3,752,434 Municipal Bonds AA+, AA & A+ Aa3 & A1 210,740 Domestic Corporate Bonds AA+ to BBB+ AA3, AA2,A1 & NR 1,628,411 International Corporate Bonds AAA to A- Aaa to A2 1,362,585 Money Market Mutual Funds NR NR 25,721 Florida Prime AAAm NR 3,602,959 FL Palm AAAm NR 3,696,740 Fiduciary Funds U.S. Government and Agency AA+ Aaa 165,045 MBS &ABS AAA to NR Aaa to NR 4,398,757 Municipal Bonds AAA to A- Aaa to A1 478,775 Domestic Corporate Bonds AAA to BBB- Aaa to Baa3 3,115,749 International Corporate Bonds AA- to BBB- Aaa to Baa2 275,218 Common Equity Securities NR NR 22,204,733 Exchange Traded Funds NR NR 3,229,631 Mutual Funds NR NR 17,003,733 American Core Realty Fund NR NR 3,052,366 Money Market Mutual Funds NR NR 984,609 Total Investments $ 72,206,028 Interest rate risk – Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. Generally, the longer the time to maturity, the greater the exposure to interest rate risks. The Village limits its exposure to fair value losses resulting from rising interest rates by structuring the investment portfolio so that the securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity; and investing operating funds primarily in short-term securities, money market mutual funds, or similar investment pools unless it is anticipated that long-term securities can be held to maturity without jeopardizing the liquidity requirements. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 42 NOTE 3 – DEPOSITS AND INVESTMENTS (Continued) Investments (Continued) The Retirement Funds do not have a formal investment policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates. Custodial credit risk – Custodial credit risk is the risk that, in the event of the failure of the counterparty, the Village will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The Village’s investments are held by a third-party custodian, not in the name of the Village. Investments are held in book entry form at the Federal Reserve by Depository Trust Company (DTC) via the custodian. The custodian further segregates the Village’s investments in their trust accounting system. The investments in mutual funds and investment partnerships are considered unclassified pursuant to the custodial credit risk categories of GASB Statement No. 3, because they are not evidenced by securities that exist in physical or book-entry form. Concentrations of credit risk – Concentration of credit risk is defined as the risk of loss attributed to the magnitude of an investment in a single user. The Village places no limit on the amount it may invest in any one issuer, except those in the Fire and Police Retirement Fund. Not more than five (5) percent of the Fund’s assets shall be invested in the common stock or capital stock of any one issuing company. Investing in Foreign Markets – Investing in foreign markets may involve special risks and considerations not typically associated with investing in companies in the United States of America. These risks include revaluation of currencies, high rates of inflation, repatriation restrictions on income and capital, and future adverse political, social, and economic developments. Moreover, securities of foreign governments may be less liquid, subject to delayed settlements, taxation on realized or unrealized gains, and their prices are more volatile than those of comparable securities in U.S. companies. Investing in Real Estate. – The Village is subject to the risks inherent in the ownership and operation of real estate. These risks include, among others, those normally associated with changes in the general economic climate, trends in the industry including creditworthiness of tenants, competition for tenants, changes in tax laws, interest rate levels, the availability of financing and potential liability under environmental and other laws. Authorized Investments –The Village has adopted an investment policy that applies to all the investment activity except the Employees’ Pension Funds, which are organized and administered separately, as listed below, or for funds related to the issuance of debt where there are other existing policies or indentures in effect for such funds. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 43 NOTE 3 – DEPOSITS AND INVESTMENTS (Continued) Investments (Continued) Authorized Investments (Continued) The Village is authorized to invest its funds as follows: 1. Banks, Qualified Public Depositories with a collateral pledge level of twenty-five percent or fifty percent; 2. U.S Treasury obligations and obligations the principal and interest of which are backed or guaranteed by the full faith and credit of the U.S Government; 3. Debt obligations, participations or other instruments issued or fully guaranteed by any U.S. Federal agency, instrumentality or government sponsored enterprise, 4. Supra-Nationals, U.S. dollar denominated debt obligations of a multilateral organization of governments where the U.S. is a shareholder and voting member with a minimum credit quality rating of A-1/P-1, AA-/Aa3 or equivalent, 5. U.S. dollar denominated corporate notes, bonds or other debt obligations issued or guaranteed by a domestic or foreign corporation, financial institution, non-profit or other entity with a minimum credit quality rating of A-1/P-1, A-/A3 or equivalent, 6. Obligations, including both taxable and tax-exempt, issued or guaranteed by any State, territory or possession of the United States, political subdivision, public corporation, authority, agency board, instrumentality or other unit of local government of any State or territory with a minimum credit quality rating of SP-1/MIG 1, A-/A3 or equivalent, 7. Mortgage-backed securities (MBS), backed by residential, multi-family or commercial mortgages, that are issued or fully guaranteed as to principal and interest by a U.S. Federal agency or government sponsored enterprise, including but not limited to pass- throughs, collateralized mortgage obligations (CMOs) and REMICs, 8. Asset-backed securities (ABS) whose underlying collateral consists of loans, leases or receivables, including but not limited to auto loans /leases, credit card receivables, student loans, equipment loans /leases, or home-equity loans with a minimum credit quality rating of A-1/P-1, AAA/Aaa or equivalent, 9. U.S. dollar denominated commercial paper issued or guaranteed by a domestic or foreign corporation, company, financial institution, trust or other entity, including both unsecured debt and asset-backed programs with a minimum credit quality rating of A-1/P-1 or equivalent, 10. Shares in open-end and no-load money market mutual funds, provided such funds are registered under the Investment Company Act of 1940 and operate in accordance with Rule 2a-7 with a minimum credit quality rating of AAAm/Aaa-mf or equivalent, 11. State, local government or privately-sponsored investment pools that are authorized pursuant to state law with a minimum credit quality rating of AAAm/Aaa-mf or equivalent. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 44 NOTE 3 – DEPOSITS AND INVESTMENTS (Continued) Investments (Continued) Authorized Investments (Continued) The Village General Employees’ Retirement Fund is authorized to invest its funds as follows: 1. Interest-bearing time deposits in qualified public depositories, as defined in Chapter 280, Florida Statutes; 2. The Local Government Surplus Funds Trust Fund or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act, as provided in Chapter 163, Florida Statutes; 3. Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency minimum credit quality rating of A-1 from S&P or P-1 from Moody’s; 4. Obligations issued by the U.S. Government or obligations guaranteed by agencies or instrumentalities of the U.S. Government; 5. Foreign Securities, including convertible bonds, convertible preferred issues and preferred stock; 6. Equities, including publicly traded REITS, commodities, convertible bonds, convertible preferred issues and preferred stock. Foreign security convertibles are limited to those that settle in U.S. dollars and are traded on one or more of the nationally recognized national exchanges; 7. Bonds or any other evidence of indebtedness issued or guaranteed by a corporation organized under the laws of the United States, any state or organized territory of the United States, or the District of Columbia, provided the issues are traded on any one (1) or more of the recognized national stock exchanges or over the counter and holds a minimum credit rating of BBB from S&P or Baa from Moody’s, except that up to 20% of the fixed income portfolio may be held in securities that do not meet this criteria. The weighted average quality rating of the portfolio will be A or better and the effective duration of the portfolio shall be kept within 20% of Barclays Aggregate Index; 8. Comingled stock, bond or money market funds; 9. Securities of, or interest in, any open-end or closed-end management-type investment company or investment trust registered under the Investment Company Act of 1940, 15 U.S.C. sections 80a-1 et seq., as amended from time to time, provided that the portfolio of such investment company or investment trust is limited to obligations of the United States Government or any agency or instrumentality thereof and to repurchase agreements fully collateralized by such United States Government obligations, and provided that such investment company or investment trust takes delivery of such collateral either directly or through an authorized custodian; 10. Other investments authorized by law or by ordinance by the Village. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 45 NOTE 3 – DEPOSITS AND INVESTMENTS (Continued) Investments (Continued) Authorized Investments (Continued) Investments of the Fire and Police Retirement Fund can consist of the following: 1. Time or savings accounts of a national bank, a state bank insured by the Federal Deposit Insurance Corporation, or a savings, building and loan association insured by the Federal Deposit Insurance Corporation; 2. Obligations issued by the U.S. Government, or an agency or instrumentality of the U.S. Government, as well as obligations guaranteed by agencies or instrumentalities of the U.S. Government, including mortgage-related or asset-backed securities; 3. Bonds, stocks, or any other evidence of indebtedness issued or guaranteed by a corporation organized under the laws of the United States, any state or organized territory of the United States, or the District of Columbia, provided: a. The corporation is listed on any one (1) or more of the recognized national stock exchanges and holds a rating in one of the three (3) highest classifications by a major rating service; and b. The Board shall not invest more than five (5) percent of its assets in the common stock, capital stock, bonds or indebtedness of any one (1) issuing company, nor shall the aggregate investment of in any one (1) issuing company exceed five (5) percent of the outstanding capital stock of that company, nor shall the aggregate of its investments in equities at cost exceed sixty (60) percent of the pension funds’ assets; 4. Notwithstanding any provision of this section to the contrary, the Board is specifically authorized to invest in foreign securities to the extent authorized by Sections 175.071(1) and 185.06(1)(b), Florida Statutes; 5. Fixed income investments defined as preferred issues and fixed income securities provided all issues shall meet or exceed S&P’s A or Moody’s A credit rating; 6. Money market funds, defined as fixed income securities having a maturity of less than one year provided all issues shall meet or exceed S&P’s A1 or Moody’s P1 credit rating; 7. Bonds issued by the State of Israel; 8. Purchases in commingled real estate funds. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 46 NOTE 4 – RECEIVABLES Receivables at September 30, 2021, were as follows: General Fund Country Club Utility franchise fees & taxes $ 328,042 $ Conroy Drive assessment 621 Other accounts receivable 13,775 49,167 Total accounts receivable $ 342,438 $ 49,167 NOTE 5 – CAPITAL ASSETS Capital Assets activity for the year ended September 30, 2021, was as follows: Primary Government Governmental Activities: Beginning Balance Additions Deletions Ending Balance Capital assets not being depreciated: Land $ 2,055,889 $ $ $ 2,055,889 Construction in progress 663,490 1,143,503 (273,859) 1,533,134 Capital assets being depreciated: Buildings 26,311,437 (1,008,964) 25,302,473 Improvements 19,537,160 622,030 (2,696,120) 17,463,070 Machinery and equipment 3,980,166 284,749 (402,293) 3,862,622 Vehicles 5,845,552 919,279 (661,754) 6,103,077 Total at historical cost: 58,393,694 2,969,561 (5,042,990) 56,320,265 Less accumulated depreciation: Buildings (6,710,222) (700,206) 11,601 (7,398,827) Improvements (10,343,906) (576,601) 585,645 (10,334,862) Machinery and equipment (1,827,061) (392,290) 254,469 (1,964,882) Vehicles (3,233,830) (644,509) 598,182 (3,280,157) Total accumulated depreciation (22,115,019) (2,313,606) 1,449,897 (22,978,728) Governmental activities capital assets, net $ 36,278,675 $ 655,955 $(3,593,093) $ 33,341,537 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 47 NOTE 5 – CAPITAL ASSETS (Continued) Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General government $ 93,950 Public safety 656,009 Public works 443,649 Community development 34,869 Leisure services 1,085,129 Total depreciation expense, governmental activities $ 2,313,606 Business-type activities: Beginning Balance Additions Deletions Ending Balance Capital assets not being depreciated: Land $ 1,051,311 $ $ $ 1,051,311 Construction in progress 51,766 51,766 Capital assets being depreciated: Buildings 136,862 1,005,549 1,142,411 Improvements 7,614,183 2,723,361 10,337,544 Machinery and equipment 75,791 343,583 (44,830) 374,544 Vehicles 23,619 23,619 Total at historical cost: 8,901,766 4,124,259 (44,830) 12,981,195 Less accumulated depreciation: Buildings (136,862) (48,214) (185,076) Improvements (4,485,270) (1,345,669) (5,830,939) Machinery and equipment (24,106) (150,156) 43,763 (130,499) Vehicles (23,619) (23,619) Total accumulated depreciation (4,669,857) (1,544,039) 43,763 (6,170,133) Business-type activities capital assets, net $ 4,231,909 $ 2,580,220 $ (1,067) $ 6,811,062 The Governmental Activities transferred Tennis and Pool assets with a net book value of $3,254,697 to the Business-type activities. The General Fund is currently maintaining the Country Club building which is also capitalized in the Governmental Activities. The Village believes this building serves the community as a whole in addition to supporting the golf course activities. Once the 2006 promissory note of the country club enterprise fund is paid, rental payments for the use of the building will be started. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 48 NOTE 6 – LONG TERM LIABILITIES Change in Long-Term Liabilities Long-term liability activity for the year ended September 30, 2021, was as follows: Beginning Balance Additions Reductions Ending Balance Amount Due Within One Year Governmental activities: Direct borrowings and direct placements Loans payable $ 12,680,000 $ $ (865,000) $ 11,815,000 $ 900,000 Capital leases 1,175,555 1,682,018 (241,148) 2,616,425 378,543 Total 13,855,555 1,682,018 (1,106,148) 14,431,425 1,278,543 OPEB (see Note 13) 778,074 68,290 846,364 Net pension liability (see Note 8) 5,460,976 186,778 (683,985) 4,963,769 Compensated absences payable 1,565,354 1,172,683 (1,276,261) 1,461,776 1,211,128 Total $ 21,659,959 $ 3,109,769 $(3,066,394) $ 21,703,334 $ 2,489,671 Business-type activities: Direct borrowings and direct placements Loans payable $ 1,284,668 $ $ (348,358) $ 936,310 $ 362,904 OPEB (see Note 13) 25,721 10,464 36,185 Net pension liability (see Note 8) 11,707 11,707 Compensated absences payable 42,633 40,673 (28,478) 54,828 36,493 Total $ 1,353,022 $ 62,844 $ (376,836) $ 1,039,030 $ 399,397 Governmental activities other postemployment benefit obligations, compensated absences and net pension liabilities are expected to be paid out of the general fund. Loans Payable from Direct Borrowings and Direct Placements $4,893,673 Promissory Note The Village Council adopted Resolution No. 23-2006 authorizing the issuance of a note in the amount of $4,893,673 to finance certain capital expenditures relating to the municipal golf course and country club. The revenues of the Country Club are pledged to secure the loan. Principal and interest payments are due semi-annually in the amount of $199,079, with a final maturity date of April 1, 2024. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 49 NOTE 6 – LONG TERM LIABILITIES (Continued) $4,893,673 Promissory Notes (Continued) The interest rate on the loan is 4.11% and is subject to adjustment in the event of taxability of the interest on this note. As of September 30, 2021, the principal amount outstanding was $936,310 and was for the purpose of business-type activities. Annual debt service requirements to maturity are as follows: Business-type activities: Year Ending Principal Interest Total 2022 $ 362,904 $ 35,255 $ 398,159 2023 378,185 19,974 398,159 2024 195,221 4,074 199,295 $ 936,310 $ 59,303 $ 995,613 The loan agreement requires that pledged revenues cover 100% of the debt service due plus the expenses, other than non-cash expenses, of owning and operating the Country Club. The loan agreement includes a provision that upon the occurrence of any event of default, the bank may declare all obligations of the Village under the Loan Agreement and the Note to be immediately due and payable without further action of any kind and upon such declaration the Note and the interest accrued thereon shall become immediately due and payable. Non-Ad Valorem Revenue Notes, Series 2017 The Village Council adopted Resolution No. 2017-22 authorizing the issuance of Non-Ad Valorem Revenue Notes, Series 2017, in one or more Series in the aggregate Principal amount not to exceed $15,000,000 to finance the cost of constructing and equipping a new country club clubhouse. The Notes are secured by a covenant to budget and appropriate legally available non- ad valorem revenues of the Village. Series 2017A The Series 2017A is a tax-exempt issuance for $8,900,000 with an interest rate of 3.19%, which is subject to adjustment in the event of taxability of the interest on this note. Interest is payable on June 1 and December 1 of each year beginning December 1, 2017. Principal payments start June 1, 2025 with the final payment on June 1, 2032. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 50 NOTE 6 – LONG TERM LIABILITIES (Continued) Non-Ad Valorem Revenue Note, Series 2017 (Continued) This note may be prepaid in whole but not in part at any time after June 1, 2025, at a redemption price equal to 100% of the principal amount outstanding plus accrued interest through the redemption date. As of September 30, 2021, the principal amount outstanding was $8,900,000 and was for the purpose of governmental-type activities. Series 2017B The Series 2017B is a taxable issuance for $6,100,000 with an interest rate of 3.78%. Interest is payable on June 1 and December 1 of each year beginning December 1, 2017. Principal payments start June 1, 2018 with the final payment on June 1, 2025. This note may not be prepaid. As of September 30, 2021, the principal amount outstanding was $2,915,000 and was for the purpose of governmental-type activities. Annual debt service requirements to maturity for the Series 2017A and 2017B are as follows: Year Ending Principal Interest Total 2022 $ 900,000 $ 394,097 $ 1,294,097 2023 935,000 359,981 1,294,981 2024 970,000 324,734 1,294,734 2025 1,005,000 288,068 1,293,068 2026 1,040,000 255,360 1,295,360 2027 - 2031 5,710,000 758,264 6,468,264 2032 1,255,000 40,035 1,295,035 $ 11,815,000 $ 2,420,539 $ 14,235,539 The loan agreements include a provision that upon the occurrence of any event of default, the notes shall bear interest at the Default Rate so long as the event of default shall be continuing. The Default rate for the Series 2017A is 6% and the rate for the Series 2017B is 7%. Governmental Activities Capital Leases The Village entered into capital lease agreements for the purpose of financing the purchase of vehicles. Principal and interest payments are due annually. As of September 30, 2021, the principal amounts outstanding were $2,616,425 and the net book value of the equipment was $2,668,686. Amortization of leased equipment under capital assets is included with depreciation expense. The interest rates on the leases range from 2.25% to 7.25%. The lease agreements include a provision that upon the occurrence of any event of default, the lessor may retake possession of the equipment under lease. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 51 NOTE 6 – LONG TERM LIABILITIES (Continued) Governmental Activities Capital Leases (Continued) Annual debt service requirements to maturity are as follows: Year Ending Principal Interest Total 2022 $ 378,543 $ 82,406 $ 460,949 2023 397,566 63,384 460,950 2024 333,234 49,507 382,741 2025 342,240 40,500 382,740 2026 276,435 31,277 307,712 2027 - 2031 888,407 48,249 936,656 $ 2,616,425 $ 315,323 $ 2,931,748 NOTE 7 – RISK MANAGEMENT The Village is exposed to various risks of loss related to torts: theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The Village currently reports all of its risk management activities in the General Fund. Claims expenditures and liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. These losses include an estimate of claims that have been incurred but not reported. The Village is covered by Florida Statutes under the Doctrine of Sovereign Immunity which effectively limits the amount of liability of municipalities to individual claims of $200,000/$300,000 for all claims relating to the same incident. However, under certain circumstances, a plaintiff can seek to recover damages in excess of statutory limits by introducing a claims bill to the Florida Legislature. The limits addressed in Florida Statutes do not apply to claims filed in federal courts. There have been no significant reductions in insurance coverage in the prior year. No settlements exceeded insurance coverage for the past three years. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 52 NOTE 8 – EMPLOYEE RETIREMENT PLANS The Village maintains the following two separate single employer defined benefit plans: Village of North Palm Beach Fire and Police Retirement Fund (F&P), covering firefighters and police officers, and Village of North Palm Beach General Employees Retirement Fund (GERF), covering substantially all other full-time Village employees. Both plans are reported as pension trust funds and included as part of the Village’s reporting entity. The Police and Fire Fund issued separate stand-alone financial statements for the year ended September 30, 2021, the report may be obtained from the Village Clerk, at the Village of North Palm Beach, 501 U.S. Highway 1, North Palm Beach, Florida 33408. The General Employees Plan does not issue separate financial statements. Each plan has its own board that acts as plan administrator and trustee: The Fire and Police Retirement Fund Board of Trustees consists of five members (5); four (4) of whom were elected by a majority of the members of the plan. Two (2) of the elected members are certified firefighters of the Village and two (2) are certified police officers of the Village. The fifth member of the board is a legal resident of the Village and is appointed by the Village council. The General Employees Retirement Board consists of five members (5); two (2) of whom were employees elected by a majority of the members of the plan, two (2) of the members are a legal resident of the Village and appointed by the Village council, the two (2) council appointed members of the Board shall appoint a member of the general public who has never been employed by the Village to serve as the fifth member of the Board. Each plan’s assets may only be used for the payment of benefits to the members and beneficiaries of the plan in accordance with the terms of each plan document. The costs of administering each plan are financed in the appropriate pension trust fund. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES All Retirement Plans Basis of Accounting. The retirement plans are reported on the accrual basis of accounting. The plans’ fiduciary net position have been determined on the same basis used by the pension plans. Plan member and state contributions are recognized as revenues in the period that the contributions are due. Employer contributions to each plan are recognized when due and the employer has made a formal commitment to provide the contributions. Benefits and refunds are recognized when due and payable in accordance with the terms of each plan. Method Used to Value Investments. Investments are reported at fair value and are managed by third party money managers. Investments Concentrations. There were no investments representing concentrations of 5% or more of net plan assets in investments that are not issued or guaranteed by the U.S. government. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 53 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) PLAN DESCRIPTION, INVESTMENT AND CONTRIBUTION INFORMATION The following schedule is provided for general information purposes only and is derived from the respective actuarial reports and Village information for the two retirement plans. Plan participants should refer to the appropriate source documents for more complete information on the plans. General Employees’ Fire and Police Plan Description: Authority Village Ordinance Village Ordinance/State Asset Valuation: Reporting Fair Value Fair Value Legal Reserves None None Long-Term Receivable None None Internal/Participant Loans None None Membership of each plan consisted of the following at October 1, 2020: GERF F&P Inactive Plan Members or Beneficiaries currently receiving benefits 40 31 Inactive Plan Members entitled to but not yet receiving benefits 37 15 Active Plan Members 26 51 Total 103 97 General Employees' Retirement System Plan Description. The plan is established under Code of Ordinances for the Village of North Palm Beach, Florida, Part II, Chapter 2, and was most recently amended under Ordinance No. 2010-07. The Plan is also governed by certain provisions of Part VII, Chapter 112, Florida Statutes and the Internal Revenue Code. The Plan provides retirement benefits as well as death benefits. All full time general employees who are not sworn police officers or firefighters shall become members of the system on October 1st following completion of 12 months of employment as a condition of employment. For those employees retired before February 1, 1982, those employees hired after September 30, 2000, or those employees hired before October 1, 2000, who elect to contribute an extra 2%, a 3% Cost of Living increase is paid annually from the Plan. Authority to establish and amend the benefit provisions of the plan rests with the Village Council. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 54 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) General Employees' Retirement System (Continued) All benefits vest based on the following years of credited service: Years of Credited Service Vested % Under 5 0% 5 or 6 50% 7 or 8 75% 9 or more 100% Employees become eligible for normal retirement benefits after attaining the age of 60 and completing nine years of credited service, or attaining the age of 65 (depending on employee contribution rate). The normal retirement benefit consists of a life annuity, options available, (subject to cost of living increases not to exceed 3% a year), of either 2%, 2.25%, or 2.5% (depending on employee contribution rate) of Average Monthly Earnings (AME) times credited service up to 20 years plus 1% of AME times credited service over 20 years. Early retirement benefits can be received at age 55. The benefit is determined as for normal retirement and payable at normal retirement date or payable immediately after reduction by 5% for each year by which the benefit commencement date precedes the normal retirement date. If an active member dies, his beneficiary receives a refund of member contributions without interest. For a member who is age 55 and has at least five years of service but who dies before commencement of retirement benefits, a monthly benefit is payable to the designated beneficiary; the benefit is calculated as though the member had retired on his date of death and payable according to the option elected by the employee. For an active member who has at least five years of credited service and dies prior to reaching normal retirement date, a benefit equal to his vested accrued benefit will be paid to his beneficiary for ten years. If an employee terminates his employment, he is entitled to the following: - With less than five years of credited service, a refund of member contributions without interest and no other benefit. - With five or more years of credited service, a refund of member contributions, the vested accrued benefit payable at normal retirement date or at any time after age 55 is attained, with the benefit being subject to the same reduction as for early retirement benefits. The vesting schedule is listed above. "Average Monthly Earnings" is the average during the 5 years within the last 10 years of employment which produces the highest average. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 55 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) General Employees' Retirement System (Continued) "Credited Service" consists of the total number of years and fractional parts of years of actual service with the Village and shall apply to an employee whose employment is terminated with the Village and who recommences fulltime employment within two years from the date of termination. Asset Allocation. The plan’s adopted asset allocation policy as of September 30, 2021, is as follows: Asset Class Target Allocation Domestic equity 45% International equity 15 Domestic bonds 40 Total 100% Rate of Return. For the year ended September 30, 2021, the annual money-weighted rate of return on Pension Plan investments, net of pension plan investment expense, was 17.85 percent. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. Contributions. General employees may contribute 6%, 4%, 2% or 0% of earnings as elected by the employee, with the retirement benefit received being based on the amount contributed. The Village is required to contribute the amount necessary to fund the Plan properly according to the Plan’s actuary. Contribution requirements of plan members and the Village are established and may be amended by the Village Council. Fire and Police Retirement System Plan Description. The plan is established under Code of Ordinances for the Village of North Palm Beach, Florida, Part II, Chapter 2, and was most recently amended under Ordinance No. 2019-11. The Plan is also governed by certain provisions of Part VII, Chapter 112, Florida Statutes and the Internal Revenue Code. The plan provides retirement benefits as well as death and disability benefits. All benefits vest after ten years of credited service. All fulltime police officers or firefighters are eligible for membership immediately upon hire. Previously, members were not eligible until October 1st following completion of 12 months of employment. Cost of living adjustments (COLA) are provided annually each October 1, to reflect changes in CPI (subject to maximum increases or decreases of 3% per year). Authority to establish and amend the benefit provisions of the plan rests with the Village Council. Employees become eligible for normal retirement benefits after attaining the age of 55, or the date on which the member attains age 52 and 25 credited years of service. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 56 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) Fire and Police Retirement System (Continued) The normal retirement benefit consists of ten years certain and life thereafter, with other options available, (subject to cost of living adjustments not to exceed 3% a year), of 2.75% of AME times the years of credited services starting 10/1/18; for years prior to 10/1/18 the percentage is 2.5%; with a maximum benefit of 75% of AME. For firefighter members the maximum benefit will increase to 80% effective 10/1/22. Members are eligible for non-service connected disability, after ten years of credited service and a total and permanent disability. For service connected disability, a total and permanent disability with no service requirement, the disability benefit consists of a ten-year certain and life annuity that can be provided by the single-sum value of the member’s accrued pension benefit, but is at least 42% of AME for service connected disability and at least 25% of AME for non-service connected disability. See the description of the General Employees’ Retirement System for the remainder of the benefits, except that early retirement and termination benefits for vested members can be received at age 50 and the Deferred Retirement Option Plan (DROP) as describe below. The Plan contains a DROP whereupon the member could retire from the pension plan but continue employment with the Village for an additional maximum period of up to five years. The retirement benefit is immediately calculated and the monthly benefit is allocated to the DROP account. The actual rate of investment return is credited to the account, but no less than 0.00% or more than 6.4%. Once a participant elects this option, he is no longer eligible for disability or pre-retirement benefits. The Plan’s guidelines for the DROP are designed to adhere to IRS regulations. At September 30, 2021, there was $190,575 in the DROP, this amount is included in both the Total Pension Liability and the Plan Fiduciary Net Position. Additional information about the DROP can be obtained from the ordinance. Asset Allocation. The plan’s adopted asset allocation policy as of September 30, 2021, is as follows: Asset Class Target Allocation Domestic equity 55% International equity 10 Domestic bonds 25 Real estate 10 Total 100% Rate of Return. For the year ended September 30, 2021, the annual money-weighted rate of return on Pension Plan investments, net of pension plan investment expense, was 19.69 percent. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 57 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) Fire and Police Retirement System (Continued) Contributions. Firefighter members are required to contribute 7.00% of their basic compensation to the plan. This will be increased to 7.5% effective 10/1/22, 8% effective 10/1/23 and 8.5% effective 10/1/24. Police Officer members are required to contribute 7.00% of their basic compensation to the plan. Members enrolled in the DROP shall contribute 4% of earnings (3% allocated to the DROP account and 1% remaining in Plan assets). The Village is required to contribute the remaining amount to fund the plan using the Entry Age Actuarial Cost Method. Contribution requirements of plan members and the Village are established and may be amended by the Village Council. The Florida Constitution requires local governments to make the actuarially determined contribution. The Florida Division of Retirement reviews and approves each local government’s actuarial report prior to its being approved for use for funding purposes. Additionally, the State collects locally authorized insurance premium surcharges which can only be distributed after the State has ascertained that the local government has met its actuarial funding requirement for the then most recently completed fiscal year. Contributions to the Plan from the State of Florida totaled $350,777 during the fiscal year ended September 30, 2021. All Retirement Plans Net Pension Liability. The components of net pension liability of the Village on September 30, 2021, were as follows: General Employees Fire and Police Total pension liability $ 18,787,481 $ 34,104,753 Plan fiduciary net position (20,540,857) (34,479,354) Village's net pension liability(asset) $ (1,753,376) $ (374,601) Plan fiduciary net position as a percentage of total pension liability 109.33% 101.10% The mortality tables, the assumed rates of retirement, withdrawal rate, salary increases, and cost of living adjustments were all updated and the investment return assumption was reduced from 6.75% to 6.25% which decreased the pension liability of the General Employees plan by $283,447. The investment return assumption was reduced from 7.70% to 7.45% along with changes to the salary increase rates, normal retirement rates and the assumed rates of withdrawal, which increased the pension liability of the Fire and Police plan by $464,035. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 58 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) All Retirement Plans (Continued) Actuarial Assumptions. The total pension liability was determined by an actuarial valuation as of October 1, 2020 updated to September 30, 2021 using the following actuarial assumptions applied to the September 30, 2021 measurement period. General Employees Fire and Police Inflation 2.40% 2.50% Salary increases Service based Service based Investment rate of return 6.25% 7.45% Mortality The same version of Pub-2010 Headcount weighted tables as used the the FRS in their 7/1/19 Actuarial Valuation PubS.H-2010 for Employees, set forward one year The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expenses and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included the pension plan’s target asset allocation as of September 30, 2021, are summarized in the following table: Asset Class Long-Term Expected Real Rate of Return General Employees Fire and Police Domestic equity 6.75% 7.50% International equity 6.50% 8.50% Domestic bonds 2.50% 2.50% Real estate N/A 4.50% THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 59 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) All Retirement Plans (Continued) Discount Rate. The discount rate used to measure the total pension liability was 6.25 percent for the General Employees Retirement Fund and 7.45 percent for the Fire and Police Retirement Fund. The projection of cash flows used to determine the discount rates assumed that plan member contributions will be made at the current contribution rate and that sponsor contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the pension plans’ fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Net Pension Liability to Changes in the Discount Rate. The following presents the net pension liabilities of the Village, calculated using the discount rates above, as well as what the Village’s net pension liabilities would be if it were calculated using a discount rate that is one percentage-point lower or one percentage-point higher than the current rate. General Employees' Retirement System Current Discount 1% Decrease Rate 1% Increase 5.25% 6.25% 7.25% Village's net pension liability $ 683,222 $ (1,753,376) $ (3,776,585) Fire and Police Retirement System Current Discount 1% Decrease Rate 1% Increase 6.45% 7.45% 8.45% Village's net pension liability $ 4,481,219 $ (374,601) $ (4,372,496) All Retirement Plans The Village’s total pension liability, plan fiduciary net position, net pension liability, pension related deferred outflows and inflows, and pension expense for the fiscal year ended September 30, 2021, are reported using a measurement date of September 30, 2020. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 60 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) All Retirement Plans (Continued) Actuarial Assumptions. The total pension liability was determined by an actuarial valuation as of October 1, 2019 updated to September 30, 2020 using the following actuarial assumptions applied to the September 30, 2020, measurement period. General Employees Fire and Police Inflation 2.50% 2.50% Salary increases Service based Service based Investment rate of return 6.75% 7.70% Mortality RP2000 Combined Healthy Participant, Scale BB. Female: 100% Annuitant White Collar, Male Annuitant White Collar/50% Annuitant Blue Collar PubS.H-2010 for Employees, set forward one year The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expenses and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included the pension plan’s target asset allocation as of September 30, 2020, are summarized in the following table: Asset Class Target Allocation Long-Term Expected Real Rate of Return General Employees Fire and Police General Employees Fire and Police Domestic equity 45% 50% 6.75% 7.50% International equity 15 10 6.50% 8.50% Domestic bonds 40 30 2.50% 2.50% Real estate N/A 10 N/A 4.50% Total 100% 100% THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 61 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) All Retirement Plans (Continued) Discount Rate. The discount rate used to measure the total pension liability was 6.75 percent for the General Employees Retirement Fund and 7.70 percent for the Fire and Police Retirement Fund. The projection of cash flows used to determine the discount rates assumed that plan member contributions will be made at the current contribution rate and that sponsor contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the pension plans’ fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. General Employees' Retirement System Changes in Net Pension Liability Using a measurement date of September 30, 2020, the components of the net pension liability reported by the Village at September 30, 2021, were as follows: Total Fiduciary Net Pension Net Pension Description Liability (a) Position (b) Liability (a)-(b) Balances at September 30, 2019 $ 18,093,051 $ 16,970,487 $ 1,122,564 Changes due to: Service cost 216,125 216,125 Interest 1,211,026 1,211,026 Difference between expected and actual experience (343,736) (343,736) Changes of Assumptions Employer contributions 232,738 (232,738) Employee contributions 85,829 (85,829) Benefit payments and refunds (736,101) (736,101) Net investment income 1,497,222 (1,497,222) Administrative expenses (60,096) 60,096 Total changes 347,314 1,019,592 (672,278) Balances at September 30, 2020 $ 18,440,365 $ 17,990,079 $ 450,286 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 62 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) General Employees' Retirement System (Continued) Plan fiduciary net position as a percentage of total pension liability 97.56% Sensitivity of the Net Pension Liability to Changes in the Discount Rate Current Discount 1% Decrease Rate 1% Increase 5.75% 6.75% 7.75% Village's net pension liability $ 2,915,900 $ 450,286 $ (1,586,353) Pension expense and deferred outflows and inflows of resources For the fiscal year ended September 30, 2021, the Village recognized pension expense of $(447,478). In addition, the Village reported deferred outflows of resources and deferred inflows of resources related to the Plan from the following sources: Deferred Deferred Outflows Inflows Description of Resources of Resources Net difference between projected and actual earnings on plan investments $ $ 114,579 Differences between expected and actual experience 246,720 Village plan contributions subsequent to the measurement date 197,770 Total $ 197,770 $ 361,299 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 63 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) General Employees' Retirement System (Continued) Pension expense and deferred outflows and inflows of resources (Continued) The deferred outflows of resources totaling $197,770 resulting from Village contributions to the plan subsequent to the measurement date, will be recognized as a reduction of the net pension liability in the subsequent fiscal year. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the plan will be recognized in pension expense as follows: Year ended September 30: Amount 2022 $ (259,447) 2023 (30,748) 2024 2,462 2025 (73,566) 2026 Thereafter $ (361,299) Fire and Police Retirement System Sensitivity of the Net Pension Liability to Changes in the Discount Rate Current Discount 1% Decrease Rate 1% Increase 6.70% 7.70% 8.70% Village's net pension liability $ 9,225,434 $ 4,525,190 $ 637.598 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 64 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) Fire and Police Retirement System (Continued) Changes in Net Pension Liability Using a measurement date of September 30, 2020, the components of the net pension liability reported by the Village at September 30, 2021, were as follows: Total Fiduciary Net Pension Net Pension Description Liability (a) Position (b) Liability (a)-(b) Balances at September 30, 2019 $ 30,766,565 $ 26,428,153 $ 4,338,412 Changes due to: Service cost 1,102,333 1,102,333 Interest 2,423,113 2,423,113 Differences between expected and actual experience 319,251 319,251 Change of benefit terms Change of assumptions (981,457) (981,457) Employer contributions 863,762 (863,762) Employer contributions-state 339,482 (339,482) Employee contributions 329,454 (329,454) Employee contributions buy back 3,498 3,498 Benefit payments and refunds (799,809) (799,809) Net investment income 1,228,865 (1,228,865) Administrative expenses (85,101) 85,101 Total changes 2,066,929 1,880,151 186,778 Balances at September 30, 2020 $ 32,833,494 $ 28,308,304 $ 4,525,190 Plan fiduciary net position as a percentage of total pension liability 86.24% The pension liability of the Fire and Police plan decreased by $981,457 due to a change in the assumed rates of mortality. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 65 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) Fire and Police Retirement System (Continued) Pension expense and deferred outflows and inflows of resources For the fiscal year ended September 30, 2021, the Village recognized pension expense of $2,625,446. In addition, the Village reported deferred outflows of resources and deferred inflows of resources related to the Plan from the following sources: Deferred Deferred Outflows Inflows Description of Resources of Resources Net difference between projected and actual earnings on plan investments $ 1,316,590 $ Differences between expected and actual experience 396,242 216,646 Change of assumptions 362,867 1,402,678 Village plan contributions subsequent to the measurement date 1,105,440 Total $ 3,181,139 $ 1,619,324 The deferred outflows of resources totaling $1,105,440 resulting from Village contributions to the plan subsequent to the measurement date, will be recognized as a reduction of the net pension liability in the subsequent fiscal year. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the plan will be recognized in pension expense as follows: Year ended September 30: Amount 2022 $ 145,421 2023 266,390 2024 233,077 2025 (2,174) 2064 (29,181) Thereafter (157,158) $ 456,375 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 66 NOTE 8 – EMPLOYEE RETIREMENT PLANS (Continued) All Retirement Plans Summarized information The Village’s total pension liability, plan fiduciary net position, net pension liability, pension related deferred outflows and inflows, and pension expense for the fiscal year ended September 30, 2021, using a measurement date of September 30, 2020, are as follows: General Employees Fire and Police Total Total pension liability $ 18,440,365 $ 32,833,494 $ 51,273,859 Plan fiduciary net position 17,990,079 28,308,304 46,298,383 Net pension liability 450,286 4,525,190 4,975,476 Deferred outflows of resources 197,770 3,181,139 3,378,909 Deferred inflows of resources 361,299 1,619,324 1,980,623 Pension expense (447,478) 1,466,377 1,018,899 Accounts Payable - - - NOTE 9 – ON-BEHALF PAYMENTS The state makes a contribution to the Fire and Police Officers’ Retirement System from the firefighters’ and police officers’ Insurance Premium Tax. For the fiscal year ended September 30, 2021, $350,777 was recorded as revenues and expenditures in the On-Behalf Pension Contribution Special Revenue Fund relating to on-behalf payments received from the state. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 67 NOTE 10 – PENSION PLAN FINANCIAL INFORMATION Generally accepted accounting principles (GAAP) requires that financial statements for individual pension plans be presented in the notes to the financial statements of the primary government if separate GAAP financial reports have not been issued. The General Employees’ pension fund does not have a separate GAAP report issued, and the financial information as of September 30, 2021, is presented below. STATEMENT OF FIDUCIARY NET POSITION General Employees’ Pension Assets Cash and cash equivalents $ 335,993 Investments: Fixed income exchange traded funds 2,552,819 Equity exchange traded funds 676,812 Fixed income mutual funds 4,793,412 Domestic equity mutual funds 10,212,616 International equity mutual funds 1,997,705 Accrued dividends and interest 1 Prepaids 3,548 Total assets 20,572,906 Liabilities Accounts payable 32,049 Total liabilities 32,049 Net position Held in trust for pension benefits and other purposes $ 20,540,857 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 68 NOTE 10 – PENSION PLAN FINANCIAL INFORMATION (Continued) STATEMENT OF CHANGES IN FIDUCIARY NET POSITION General Employees’ Pension Additions Contributions Employer $ 197,770 Plan members 76,595 Total contributions 274,365 Investment earnings Dividends and interest 306,066 Net (decrease) in the fair value of investments 2,887,424 Less investment expense (57,827) Total investment earnings 3,135,663 Total additions 3,410,028 Deductions Administration 74,760 Refund of member contributions 3,001 Benefits 781,489 Total deductions 859,250 Change in net position 2,550,778 Net position - beginning 17,990,079 Net position - ending $ 20,540,857 NOTE 11 – DEFINED CONTRIBUTION PLAN Effective October 1, 2006, all employees of the Village may participate in one of four Money Purchase Plans that are qualified Defined Contribution Plans adopted under the provisions of Internal Revenue Code Section 401(a). The four pension plans include Village Manger, Directors, General Employees, and Municipal Employees. The defined contribution plans are administered by International City/County Management Association and Retirement Corporation (ICMA-RC). The ICMA-RC is a nonprofit corporation organized and existing under the laws of the State of Delaware. Contribution requirements of employees’ and the Village are established and may be amended by the Village Council. The vesting period for each defined contribution plan is five years, with a vesting of zero percent in the first year, and a vesting of twenty-five percent for each year thereafter. While the plans will not provide for retroactive funding, the vesting period shall run from each employee’s original date of hire. If an employee terminates before becoming fully vested, forfeited amounts will be used to reduce future Village contributions. No loans are permitted by the plan. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 69 NOTE 11 – DEFINED CONTRIBUTION PLAN (Continued) The normal retirement age for the plan shall be age sixty. There is no waiting period for participation in the plan. The minimum age for participation is eighteen. The Village contributes 15% of participant earnings for the plan year. Earnings include regular and bonus compensation, but do not include overtime or commissions. Employee contributions are voluntary, after-tax contributions that are not matched by the Village. Employees may contribute 3%, 5%, 10%, or 15% of earnings to the plan. Contributions are remitted to the trusts every payroll period. The Village’s activities do not meet the criteria for inclusion in the fiduciary funds of a government. Plan detail for participating employees at September 30, 2021, is listed below: Village Manager Directors General Employees Municipal Employees Employee contributions $ 5,620 $ 78,657 $ 71,219 $ 79,522 Village pension expense 28,101 155,017 201,730 193,831 Forfeitures - - 22,002 5,973 Payable as of fiscal year end - - - - NOTE 12 – DEFERRED COMPENSATION PLAN ASSETS Employees of the Village may participate in a deferred compensation plan adopted under the provisions of Internal Revenue Code Section 457 (Deferred Compensation Plans with Respect to Service for State and Local Governments). The deferred compensation plan is available to all employees of the Village. Under the plan, employees may elect to defer a portion of their salaries and avoid paying taxes on the deferred portion until the withdrawal date. The deferred compensation amount is not available for withdrawal by employees until termination, retirement, death, or unforeseeable emergency. A third party administers the deferred compensation plan. In 1998, the Village Adopted GASB-32, Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans. The Village modified its Deferred Compensation Plan to conform with the changes in the Internal Revenue Code brought about by the Small Business Job Protection Act of 1996 (the “Act”). The Act requires that eligible deferred compensation plans established and maintained by governmental employers be amended to provide that all assets of the plan be held in trust, or under one or more appropriate annuity contracts or custodial accounts, for the exclusive benefit of plan participants and their beneficiaries. As a result of this change, these plan assets are not property of the Village and are not subject to the claims of the Village’s general creditors. The Village’s activities do not meet the criteria for inclusion in the fiduciary funds of a government. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 70 NOTE 13 – OTHER POSTEMPLOYMENT BENEFITS General Information about the OPEB Plan Effective October 1, 2016, the Village implemented Governmental Accounting Standards Board Statement 75 (GASB 75), Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. Retirees of the Village pay an amount equal to the actual premium for health insurance charged by the carrier. The premium charged includes an implied subsidy, as the amount charged for all participants (active employee or retiree) is the same, regardless of age. Under GASB 75, an implied subsidy is considered other post-employment benefits (OPEB). The following describes the Village’s OPEB Provisions: Plan Description The Village provides a single employer defined benefit health care plan to all of its employees and the plan is administered by the Village. The plan has no assets and does not issue a separate financial report. Benefits Provided The plan allows its employees and their beneficiaries, to continue to obtain health and dental benefits upon retirement. The normal retirement age for police and firefighters is 55 or 52, depending on the option selected by the employee and the normal retirement age for all other Village employees is either age 60 or 65, depending on the option selected by the employee. The benefits of the plan are in accordance with Florida Statutes, which are the legal authority for the plan. The plan has no assets and does not issue a separate financial report. Employees Covered by Benefit Terms At September 30, 2020, the date of the last actuarial valuation, the following employees were covered by benefit terms: Participants Active employees 138 Inactive employees currently receiving benefits 4 Inactive employees entitled to but not receiving benefits - Total 142 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 71 NOTE 13 – OTHER POSTEMPLOYMENT BENEFITS (Continued) Contribution Requirements: The Village does not make direct contributions to the plan on behalf of retirees. Retirees and their beneficiaries pay the same group health rates as active employees. However, the Village’s actuaries, in their actuarial valuation, calculate an offset to the cost of these benefits as an employer contribution, based upon an implicit rate subsidy. This offset equals the total annual age-adjusted costs paid by the Village, or its active employees, for coverage of the retirees and their dependents net of the retiree’s own payments for the year. Total OPEB Liability The Village’s total OPEB liability of $882,549 was measured as of September 30, 2021 and was determined by the actuarial valuation as September 30, 2020. Actuarial Assumptions and Methods The total OPEB liability was determined using the following actuarial assumptions and other methods: Valuation Date: September 30, 2020 Measurement Date: September 30, 2021 Discount Rate: 2.19% per annum Source Bond Buyer GO 20-Bond Municipal Index Salary Increase Rate: Service based between 4% to 10% per annum Health Care Trend Rate: An initial rate of 6.25% decreasing by 0.25% annually to an ultimate rate of 3.99%. Inflation Rate: 2.25% Marriage Rate/Participation: The assumed number of eligible dependents is based on the current portions of single and family contracts in the census provided. The spousal participation assumed at retirement is 75%. Actuarial Cost Method: Entry Age Normal based on level percentage of projected salary. Amortization Method: Experience/Assumptions gains and losses are amortized over the closed period of 9 years starting on October 1, 2017, equal to the average remaining service of active and inactive plan members (who have no future service). THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 72 NOTE 13 – OTHER POSTEMPLOYMENT BENEFITS (Continued) Actuarial Assumptions and Methods (Continued) Plan Participation Percentage: The participation percentage is the assumed rate of future eligible retirees who elect to continue health coverage at retirement. It is assumed that 25% of employees elect coverage. This assumes that a one-time irrevocable election to participate is made at retirement. Mortality Rates: The PUB‐2010 Generational tables used are projected by Scale MP‐2018 from 2010. Discount Rate The Village does not have a dedicated Trust to pay retiree healthcare benefits. Per GASB 75, the discount rate is a yield or index rate for 20-year, tax-exempt municipal bonds. As a result, the calculation used a rate of 2.19%. Changes in the Total OPEB Liability Total OPEB Liability Balance at September 30, 2020 $ 803,795 Changes for the Year: Service Cost 72,316 Interest Cost 20,766 Changes in benefit terms Changes of Assumptions and Other Inputs 14,544 Benefit Payments (28,872) Net Change in Total OPEB Liability 78,754 Balance at September 30, 2021 $ 882,549 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 73 NOTE 13 – OTHER POSTEMPLOYMENT BENEFITS (Continued) Changes in Assumptions The discount rate was 2.41% at 10/1/20 and 2.19% at 9/30/21. Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the Village, as well as what the Village’s total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower or 1-percentage-point higher then the current discount rate: 1.0% Decrease Discount Rate 1.0% Increase (1.19%) (2.19%) (3.19%) Total OPEB Liability $ 952,168 $ 882,549 $ 817,771 Sensitivity of the Total OPEB Liability to Changes in the Healthcare Trend Rates The following presents the total OPEB liability of the Village, as well as what the Village’s total OPEB liability would be if it were calculated using healthcare cost trends that are 1-percentage- point lower or 1-percentage-point higher (then the current healthcare cost trend rates: Healthcare cost 1.0% Decrease Trend Rates 1.0% Increase Total OPEB Liability $ 779,424 $ 882,549 $ 1,004,898 OPEB Expense and Deferred Outflows and Inflows of Resources Related to OPEB For the year ended September 30, 2021, the Village recognized OPEB expense of $(258,666). At September 30, 2021, the Village reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Changes of Assumptions/Inputs $ 61,645 $ 1,081,077 Differences Between Expected and Actual Experience 677,194 Total $ 61,654 $ 1,758,271 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 74 NOTE 13 – OTHER POSTEMPLOYMENT BENEFITS (Continued) OPEB Expense and Deferred Outflows and Inflows of Resources Related to OPEB (Continued) Amounts reported as deferred outflows of resources and deferred inflows of resources will be recognized in OPEB expense as follows: Fiscal Year Ending: September 30, 2022 $ (351,748) September 30, 2023 (351,748) September 30, 2024 (351,748) September 30, 2025 (351,746) September 30, 2026 (97,762) Thereafter (191,874) $ (1,696,626) NOTE 14 – JOINTLY GOVERNED ORGANIZATION The Village, through an interlocal agreement with certain other municipalities and Palm Beach County, created the Seacoast Utility Authority (“Seacoast”) which provides water and sewer service to the citizens of each of the participating municipalities and a portion of Palm Beach County. Seacoast’s governing board consists of one member from each participating entity. Seacoast is an Independent Authority organized under the laws of the State of Florida, and the Village has no participating equity ownership in Seacoast. The Village paid $204,019 to Seacoast during the fiscal year for water and sewer service. NOTE 15 –INTERFUND ACTIVITY Due from/to other funds The due to Capital Projects Fund of $72,091 from the Country Club Fund are for capital projects that have not been fully expended. Advances to/from other funds The advance from the General Fund to the Country Club Fund was to provide $1,700,000 for the renovation of the Golf Course. The Country Club Fund will start paying back the advance $1,700,000 in the fiscal year ending September 30, 2025, which is after the Bank of America loan is paid off. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 75 NOTE 15 –INTERFUND ACTIVITY (Continued) Transfers Interfund transfers during the year ended September 30, 2021, are as follows: The $510,000 from the General Fund to the Capital Projects Fund and the $115,280 from the General Fund to the Infrastructure Surtax Fund were to fund capital projects according to the original budget and subsequent budget amendments. The $274,000 from the General Fund to the Country Club Enterprise Fund were to help fund the operations of the Tennis and Pool activities. There was also a transfer in the Country Club Enterprise Fund of $3,254,697 from the Governmental Activities which was the net book value of the assets of the Tennis and Pool. NOTE 16 – CONTRACTS, COMMITMENTS AND CONTINGENCIES Restaurant Operating Lease The Village is committed under a lease agreement as lessor of the food and beverage operations at the North Palm Beach Country Club. The Village is leasing the restaurant including indoor/outdoor bar, kitchen, snack bar, beverage and server station and designated storage areas as exclusive use premises together with non-exclusive rights to the use of the covered pavilion, covered front entry, pool deck, banquet room, event lawn, restrooms and other public areas in and around the Country Club to Farmer’s Table LLC (Lessee). The initial term of the lease is five years and the lease shall automatically renew for additional five year terms unless either party gives the other party written notice of its intent not to renew at least one hundred and eighty days prior to the end of the term. The lease is considered for accounting purposes to be an operating lease. During the initial term the base rent shall be $8,333 per month. Beginning on the first date of any renewal term, the rent shall increase by 3% over the base rent payable for the immediately preceding twelve-month period. In addition to the base rent, the Lessee shall pay to the Village an amount equal to five percent of lessee’s annual gross sales for Restaurant and Catering Services over Two Million Dollars. The lessee shall also pay 50% of the electric, water/ sewer, burglar alarm and natural gas of the premises and $12,000 toward the ad valorem property taxes assessed by the Palm Beach County Property Appraiser and Tax Collector as a result of its operations during the first year and in subsequent years to pay an equivalent percentage of the total amount due. The Village received $100,000 in base rent, $132,852 in supplemental rent and $75,885 in utility and property tax reimbursements for the year ended September 30, 2021 under the terms of this lease agreement. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 76 NOTE 16 – CONTRACTS, COMMITMENTS AND CONTINGENCIES (Continued) Restaurant Operating Lease (Continued) Minimum-guaranteed income rental income on the lease is as follows: Year ended September 30: Amount 2022 $ 100,000 2023 100,000 2024 100,000 2025 58,333 $ 358,333 At September 30, 2021, the estimated cost of the exclusive use leased assets was $7,051,900, net book value was $6,860,911and depreciation expense was $176,298. Golf Carts Operating Lease The Village entered into a three-year operating agreement for 80 golf carts, including GPS systems and software, for the Country Club in December 2019, at a monthly cost of $13,391. For the fiscal year ended September 30, 2021 expenses under the lease were $160,692. Future minimum rental commitments are as follows: Year ended September 30: Amount 2022 $ 26,782 Subsequent to September 30, 2021, the Village started a new three year lease at an annual cost of $169,060. Contract Commitments On September 17, 2014, the Village entered into an agreement with the City of Palm Beach Gardens whereby the City of Palm Beach Gardens will provide the Village public safety dispatch services. The term of the agreement was for two years beginning on October 1, 2014, and extending through September 30, 2016. In 2016 the agreement was renewed for an additional five years extending through September 30, 2021. On August 11, 2021 a new five year agreement was approved expiring September 30, 2026. The fee for each year under the contract will be based upon the budget of the North County Dispatch (NCDC) center prorated to each contracting municipality based on that municipalities cost share. If at the end any contract year a budget shortfall exists, each contracting municipality shall pay its share of the shortfall. Conversely, if at the end of any contract year a budget surplus exists, such surplus shall represent a committed fund balance to be utilized specifically for NCDC budgetary purposes. The Village’s estimated cost for fiscal year ending September 30, 2021 is $469,180. On August 11, 2021, a second interlocal agreement was signed for five years expiring on September 30, 2026. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 77 NOTE 16 – CONTRACTS, COMMITMENTS AND CONTINGENCIES (Continued) Contract Commitments (Continued) Subsequent to September 30, 2021, the Village approved a lease of $482,712 for seven vehicles, a lease of $822,335 for a new fire truck and road resurfacing projects of $654,048. Contingencies The Village is involved in various litigations and claims arising in the course of operations. It is the opinion of legal counsel that the likelihood of unfavorable outcome and the amounts of potential losses cannot be reasonably determined for all claims at this time. NOTE 17 – COVID-19 On January 30, 2020, the World Health Organization (WHO) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the COVID-19 outbreak) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. As a result of worldwide reporting of COVID- 19 infections, certain national, state, and local governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. Additionally, more restrictive proclamations and/or directives may be issued in the future. As a result, certain internal operations, communications and administrative operations of the Village have been disrupted. In addition to implementing protective guidelines and protocols, the Village considered and implemented preventative and protection measures recommended by the Centers for Disease Control and Prevention (CDC) aimed at providing a safe environment for Village personnel during the course of the COVID-19 pandemic. The ultimate impact of the COVID-19 pandemic on the Village’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that other governments or agencies may direct, which may result in an extended period of operational disruption. Any resulting financial impact cannot be reasonably estimated at this time but could be anticipated to have a material adverse impact on the Village’s operations, financial position, and results of operations for fiscal year 2021. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 78 NOTE 18 – STORMWATER UTILITY FUND For Fiscal Year 2022, the Village implemented a stormwater utility enterprise fund. The Village established utility assessments for stormwater management services to be levied against all developed properties that benefit from the Village's stormwater management system. These functions include, but are not limited to, maintenance, planning, design, construction, regulation, surveying, and inspection as they relate to stormwater management facilities of the Village. The stormwater utility assessments will be levied as a non-ad valorem special assessment on the tax bill using the Uniform Method of Collection as authorized by state statute. The fund has a budget of $518,112 for fiscal year 2022. NOTE 19 – NEW ACCOUNTING STANDARDS Implementation of Governmental Accounting Standards Board Statements The Village implemented the following Governmental Accounting Standards Board (GASB) Statements during the fiscal year ended September 30, 2021: • GASB issued Statement No. 84, Fiduciary Activities. This Statement will improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. The statement had no financial impact in the current year. However, the statement did change the classification of Agency Funds to Custodial Funds, which now present a Statement of Changes in Net Position. • GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. The requirements of this Statement will result in more consistent financial reporting of defined contribution pension plans, defined contribution OPEB plans, and other employee benefit plans, while mitigating the costs associated with reporting those plans. The Village implemented the provisions of this statement related to GASB Statements No. 14 and No. 84 in the current fiscal year. • In October 2021 the GASB issued Statement No. 98, The Annual Comprehensive Financial Report. This Statement establishes the term annual comprehensive financial report and its acronym ACFR. The new term and acronym replace instances of comprehensive annual financial report and its acronym in generally accepted accounting principles for state and local governments THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Basic Financial Statements September 30, 2021 79 NOTE 19 – NEW ACCOUNTING STANDARDS (Continued) Recently Issued Accounting Pronouncements Below is a brief description and effective date of new accounting standards that could have a significant impact on the Village. • GASB Statement No. 87, Leases. This Statement will increase the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting that is based on the foundational principle that leases are financings of the right to use an underlying asset. This Statement is effective for the fiscal year ending September 30, 2022 • GASB Statement No. 96, Subscription-Based Information Technology Arrangements. This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement is effective for the fiscal year ending September 30, 2023. • GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. The requirements of this Statement will result in more consistent financial reporting of defined contribution pension plans, defined contribution OPEB plans, and other employee benefit plans, while mitigating the costs associated with reporting those plans. The sections of the statement related to Section 457 deferred compensation plans is effective for the fiscal year ending September 30, 2022. Management is currently evaluating the impact of the adoption of these statements on the Village’s financial statements. REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A PENSION AND OTHER POSTEMPLOYMENT BENEFIT TREND INFORMATION 2018 2019 2020 2021 Total OPEB liability Service cost 274,702$ 113,906$ 119,601$ 72,316$ Interest cost 124,097 63,447 61,990 20,766 Change in benefit terms 655 Difference between expected and actual experience (1,354,390) Changes of assuptions and other imputs (677,494)78,007 (960,663)14,544 Benefit payments (134,593)(56,645)(59,477)(28,872) Net change in total OPEB liability (1,767,678) 198,715 (837,894) 78,754 Total OPEB liability, beginning of year 3,210,652 1,442,974 1,641,689 803,795 Total OPEB liability, end of year 1,442,974$ 1,641,689$ 803,795$ 882,549$ Covered employee payroll 10,148,392$ 10,566,520$ 9,347,911$ 11,834,425$ Net OBEB liability as a percentage of covered employee payroll 14.22%15.54%8.60%7.46% Changes of Assumptions Discount rate (3.36% at 10/1/17)4.15%3.58%2.41%2.19% Coverage acceptance rate 40.00%40.00%25.00%25.00% NOTE: The Village implemented GASB Statement 75 in 2018; information is presented for those years in which information is available. THE VILLAGE OF NORTH PALM BEACH, FLORIDA Required Supplemental Information September 30, 2021 Schedule of Changes in Total OPEB Liability Last Ten Fiscal Years 80 Reporting Year 2015 2016 2017 2018 2019 Measurement Year 2014 2015 2016 2017 2018 Total pension liability: Service cost 374,926$ 317,676$ 357,344$ 275,504$ 250,072$ Interest 972,865 1,048,746 1,106,085 1,116,142 1,162,025 Differences between Expected and Actual Experience (329,040) (129,381) (246,222) (307,977) Assumption changes 928,295 23,053 Benefit payments, including refunds of employee contributions (263,674) (293,890) (331,174) (454,571) (472,027) Net change in total pension liability 1,084,117 743,492 1,931,169 713,906 632,093 Total pension liability - beginning 12,728,438 13,812,555 14,556,047 16,487,216 17,201,122 Total pension liability - ending (a)13,812,555$ 14,556,047$ 16,487,216$ 17,201,122$ 17,833,215$ Plan fiduciary net position Contributions - employer 562,953$ 464,189$ 458,615$ 527,617$ 451,560$ Contributions - Employees 142,609 125,738 126,947 110,417 101,858 Net investment income 1,072,009 (96,116) 1,161,530 1,487,313 1,190,603 Benefit payments, including refunds of employee contributions (263,674) (293,890) (331,174) (454,571) (472,027) Administrative expenses (17,171) (20,655) (24,794) (22,361) (21,489) Net change in plan fiduciary net position 1,496,726 179,266 1,391,124 1,648,415 1,250,505 Plan fiduciary net position - beginning 10,433,153 11,929,879 12,109,145 13,500,269 15,148,684 Plan fiduciary net position - ending (b)11,929,879$ 12,109,145$ 13,500,269$ 15,148,684$ 16,399,189$ Net pension liability (a) - (b)1,882,676$ 2,446,902$ 2,986,947$ 2,052,438$ 1,434,026$ Plan fiduciary net position as a percentage of the total pension liability 86.37%83.19%81.88%88.07%91.96% Covered payroll 2,701,771$ 2,375,585$ 2,376,069$ 2,072,121$ 1,966,566$ Net pension liability as a percentage of covered payroll 69.68%103.00%125.71%99.05%72.92% Changes of Assumptions (By Measurement Year) For the 2016 fiscal year the discount rate, investment rate of return, inflation rate, salary scale, and the withdrawal and mortality rates changed. For the 2017 fiscal year the mortality rate changed. NOTE: The Village implemented GASB Statement 67 in 2014; information is presented for those years in which information is available. Schedule of Changes in Net Pension Liability and Related Ratios Last Ten Fiscal Years THE VILLAGE OF NORTH PALM BEACH, FLORIDA Required Supplemental Information September 30, 2021 General Employees Retirement Fund 81 2020 2021 2022 2019 2020 2021 251,678$ 216,125$ 211,929$ 1,201,578 1,211,026 1,232,553 (625,948) (343,736) (29,429) (283,447) (567,472) (736,101) (784,490) 259,836 347,314 347,116 17,833,215 18,093,051 18,440,365 18,093,051$ 18,440,365$ 18,787,481$ 358,152$ 232,738$ 197,770$ 97,522 85,829 76,595 721,786 1,497,222 3,135,663 (567,472) (736,101) (784,490) (38,690) (60,096) (74,760) 571,298 1,019,592 2,550,778 16,399,189 16,970,487 17,990,079 16,970,487$ 17,990,079$ 20,540,857$ 1,122,564$ 450,286$ (1,753,376)$ 93.80%97.56%109.33% 1,834,767$ 1,612,777$ 1,472,661$ 61.18%27.92%-119.06% For the 2021 fiscal year the morality tables, assumed rates of retirement, withdrawal rate, salary increases, and cost of living adjustments were all updated and the investment return assumption was reduce from 6.75% to 6.25%. 82 Reporting Year 2015 2016 2017 2017 2019 Measurement Year 2014 2015 2016 2017 2018 Total pension liability: Service cost 699,244$ 810,654$ 833,909$ 851,932$ 897,280$ Interest 1,419,425 1,555,518 1,738,069 1,779,947 1,922,314 Changes in excess state money 90,535 67,645 79,505 83,231 77,905 Changes of benefit terms 1,682 Differences between Expected and Actual Experience 483,189 (31,422) (197,249) 187,041 Changes of assumptions 246,146 (1,223,780) 198,680 174,565 Contributions - Buy Back 65,446 7,609 7,902 4,746 Benefit payments, including refunds of employee contributions (451,574) (611,678) (653,993) (680,673) (751,317) Net change in total pension liability 2,003,776 2,372,456 749,897 2,043,770 2,512,534 Total pension liability - beginning 17,476,586 19,480,362 21,852,818 22,602,715 24,646,485 Total pension liability - ending (a)19,480,362$ 21,852,818$ 22,602,715$ 24,646,485$ 27,159,019$ Plan fiduciary net position Contributions - employer 943,634$ 975,733$ 969,836$ 945,880$ 822,951$ Contributions - State 321,230 298,340 310,200 309,138 308,600 Contributions - Employees 87,010 151,450 190,989 211,474 224,469 Contributions - Buy Back 65,446 7,609 7,902 4,746 Net investment income 1,468,473 111,884 1,475,735 2,198,298 1,637,891 Benefit payments, including refunds of employee contributions (451,574) (611,678) (653,993) (680,673) (751,317) Administrative expenses (66,748) (76,457) (76,967) (76,293) (78,399) Net change in plan fiduciary net position 2,302,025 914,718 2,223,409 2,915,726 2,168,941 Plan fiduciary net position - beginning 14,499,921 16,801,946 17,716,664 19,940,073 22,855,799 Plan fiduciary net position - ending (b)16,801,946$ 17,716,664$ 19,940,073$ 22,855,799$ 25,024,740$ Net pension liability (a) - (b)2,678,416$ 4,136,154$ 2,662,642$ 1,790,686$ 2,134,279$ Plan fiduciary net position as a percentage of the total pension liability 86.25%81.07%88.22%92.73%92.14% Covered payroll 4,312,746$ 4,518,020$ 4,601,075$ 4,772,092$ 5,088,564$ Net pension liability as a percentage of covered payroll 62.10%91.55%57.87%37.52%41.94% Changes of Assumptions (By Measurement Year) For the 2014 fiscal year the investment rate of return changed. For the 2016 fiscal year the salary scale, normal retirement rates, the investment rate of return, discount rate, withdrawal and mortality rates, and the actuarial cost method all changed. For the 2017 fiscal year the mortality rates and the investment rate of return changed. For the 2018 fiscal year the the investment rate of return changed. For the 2019 fiscal year the benefit accrual rated changed prospectively from 2.5% to 2.75%. For the 2019 fiscal year the investment rate of return changed from 7.75% to 7.70%. NOTE: The Village implemented GASB Statement 67 in 2014; information is presented for those years in which information is available. Schedule of Changes in Net Pension Liability and Related Ratios Last Ten Fiscal Years THE VILLAGE OF NORTH PALM BEACH, FLORIDA Required Supplemental Information September 30, 2021 Fire and Police Retirement Fund 83 2020 2021 2022 2019 2020 2021 1,031,048$ 1,102,333$ 1,026,423$ 2,236,125 2,423,113 2,574,829 (600,965) 1,660,762 (138,741) 319,251 (1,956,361) 205,896 (981,457) 464,035 6,698 3,498 3,498 (793,277) (799,809) (841,165) 3,607,546 2,066,929 1,271,259 27,159,019 30,766,565 32,833,494 30,766,565$ 32,833,494$ 34,104,753$ 918,263$ 863,762$ 754,690$ 328,826 339,482 350,777 239,271 329,454 383,070 6,698 3,498 3,498 787,045 1,228,865 5,607,643 (793,277) (799,809) (841,165) (83,413) (85,101) (87,463) 1,403,413 1,880,151 6,171,050 25,024,740 26,428,153 28,308,304 26,428,153$ 28,308,304$ 34,479,354$ 4,338,412$ 4,525,190$ (374,601)$ 85.90%86.22%101.10% 5,451,987$ 5,134,942$ 5,169,073$ 79.57%88.13%-7.25% For the 2020 fiscal year the mortality rates changed. For the 2021 fiscal year the investment return assumption was reduced from 7.7% to 7.45% along with changes to the salary increase rates, normal retierment rates and the assumed rates of withdrawal. 84 Schedule of Contributions Fiscal Year Actuarially Contribution Actual Contribution Ending Determined Actual Deficiency Covered as a Percentage of September 30 Contribution Contribution (Excess)Payroll Covered Payroll General Employees Retirement Fund 2014 562,509$ 562,953$ (444)$ 2,701,771$ 20.84% 2015 464,189 464,189 2,375,585 19.54% 2016 449,552 458,615 (9,063) 2,376,069 19.30% 2017 519,821 527,617 (7,796) 2,072,121 25.46% 2018 449,477 451,560 (2,083) 1,966,566 22.96% 2019 355,507 358,152 (2,645) 1,834,767 19.52% 2020 231,604 232,738 (1,134) 1,612,777 14.43% 2021 194,733 197,770 (3,037) 1,472,661 13.43% Fire and Police Retirement Fund 2014 1,173,930$ 1,174,329$ (399)$ 4,312,746$ 27.23% 2015 1,205,408 1,206,428 (1,020) 4,518,020 26.70% 2016 1,193,059 1,200,531 (7,472) 4,601,075 26.09% 2017 1,175,844 1,171,787 4,057 4,772,092 24.55% 2018 1,038,576 1,053,646 (15,070) 5,088,564 20.71% 2019 1,135,649 1,247,089 (111,440) 5,451,987 22.87% 2020 1,190,793 1,203,271 (12,478) 5,134,942 23.43% 2021 1,233,858 1,105,440 128,418 *5,169,073 21.39% *Prior year excess contributions were used. Schedule of Investment Returns Fiscal Year Ending General Fire and Police September 30 Employees Employees 2014 10.50%10.00% 2015 -0.39%0.66% 2016 9.72%8.25% 2017 11.32%10.92% 2018 8.26%7.14% 2019 4.63%3.13% 2020 9.28%4.62% 2021 17.85%19.69% NOTE: The Village implemented GASB Statement 67 in 2014; information is presented for those years in which information is available. Annual money weighted rate of return net of investment expense THE VILLAGE OF NORTH PALM BEACH, FLORIDA Required Supplemental Information September 30, 2021 Last Ten Fiscal Years 85 Methods and assumptions used in calculations of determined contributions. The actuarially determined contribution rates are calculated as of October 1, two years prior to the end of the fiscal year in which contributions are reported. General Employees Police and Fire Retirement Fund Retirement Fund Valuation Date October 1, 2019 October 1, 2019 Actuarial Cost Method Frozen Entry-Age Entry Age Normal Amortization Method Level Dollar, closed Level Percentage of Compensation Remaining Amortization Period 27 19 Asset Valuation Method Five year smoothed market Five year smoothed market Inflation 2.50%2.50% Salary increases Service based Service based Between 4% and 10%Between 4.5% and 10% Cost of living adjustments 2.5% for those retired before 2.50% 2/1/82 or who contribute an extra 2%. Investment Rate of Return 6.75%7.70% Mortality RP2000 Combined Healthy Participant, Scale BB. Female: 100% Annuitant White Collar, Male Annuitant White Collar/50% Annuitant Blue Collar PubS.H-2010 for Employees, set forward one year THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Schedule of Contributions September 30, 2021 86 GENERAL FUND THE VILLAGE OF NORTH PALM BEACH, FLORIDA Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual General Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Taxes 21,179,961$ 21,179,961$ 21,805,910$ 625,949$ Licenses and permits 1,102,200 1,102,200 1,574,639 472,439 Intergovernmental 1,260,736 1,260,736 1,826,787 566,051 Charges for services 1,797,050 1,797,050 1,726,853 (70,197) Fines and forfeitures 117,260 117,260 154,410 37,150 Investment 218,710 218,710 70,892 (147,818) Miscellaneous 27,880 27,880 296,245 268,365 Total revenues 25,703,797 25,703,797 27,455,736 1,751,939 Expenditures Current General government 3,366,932 3,371,832 3,507,052 (135,220) Public safety 10,569,018 10,569,018 10,502,065 66,953 Public works 5,704,792 5,725,388 5,117,986 607,402 Community development and planning 1,655,019 1,780,867 1,292,216 488,651 Leisure services 1,974,036 1,974,036 1,695,054 278,982 Other government Capital outlay 10,000 1,719,439 2,154,869 (435,430) Debt service Principal payments 1,106,148 1,106,148 1,106,148 Interest paid on debt 533,852 533,852 491,022 42,830 Total expenditures 24,919,797 26,780,580 25,866,412 914,168 Excess of revenues over expenditures 784,000 (1,076,783) 1,589,324 2,666,107 Other financing sources (uses) Appropriated fund balance 160,431 (160,431) Capital lease proceeds 1,700,352 1,682,018 (18,334) Transfer out (784,000) (784,000) (899,280) (115,280) Total other financing uses (784,000) 1,076,783 782,738 (294,045) Net change in fund balances $ $ 2,372,062 2,372,062$ Fund Balances Beginning of year 14,204,658 End of year 16,576,720$ 87 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Notes to the Budgetary Required Supplementary Information (RSI) General Fund Note 1 - Basis of Accounting Generally accepted accounting principles (GAAP) serve as the budgetary basis of accounting. Note 2 - Legal Level of Control The legel level of budgetary control is at the fund level. September 30, 2021 88 OTHER SUPPLEMENTARY INFORMATION GENERAL FUND THE VILLAGE OF NORTH PALM BEACH, FLORIDA Schedule of Departmental Expenditures - Budget and Actual General Fund For the Year Ended September 30, 2021 Variance with Final Budget Original Final Positive Percent Budget Budget Actual (Negative)Variance Village Council Personnel services 69,330$ 69,330$ 50,449$ 18,881$ 27.23 Operating expenses 81,840 86,740 78,151 8,589 9.90 Total Village Council 151,170 156,070 128,600 27,470 17.60 Village Manager Personnel services 641,082 641,082 643,115 (2,033) -0.32 Operating expenses 51,050 51,050 60,136 (9,086) -17.80 Total Village Manager 692,132 692,132 703,251 (11,119) -1.61 Village Finance Personnel services 638,965 638,965 622,369 16,596 2.60 Operating expenses 56,400 56,400 69,644 (13,244) -23.48 Total Village Finance 695,365 695,365 692,013 3,352 0.48 Village Attorney Operating expenses 160,000 160,000 185,550 (25,550) -15.97 Village Clerk Personnel services 293,259 293,259 292,089 1,170 0.40 Operating expenses 42,715 42,715 62,742 (20,027) -46.89 Total Village Clerk 335,974 335,974 354,831 (18,857) -5.61 Information Technology Personnel services 388,577 388,577 396,148 (7,571) -1.95 Operating expenses 121,825 121,825 106,072 15,753 12.93 Total Information Technology 510,402 510,402 502,220 8,182 1.60 Human Resources Personnel services 332,244 332,244 309,926 22,318 6.72 Operating expenses 85,650 85,650 89,313 (3,663) -4.28 Total Human Resources 417,894 417,894 399,239 18,655 4.46 Police Personnel services 5,393,159 5,393,159 5,727,062 (333,903) -6.19 Operating expenses 983,512 983,512 885,778 97,734 9.94 Total Police 6,376,671 6,376,671 6,612,840 (236,169) -3.70 Fire Rescue Personnel services 3,681,347 3,681,347 3,456,145 225,202 6.12 Operating expenses 397,235 397,235 337,824 59,411 14.96 Total Fire Rescue 4,078,582 4,078,582 3,793,969 284,613 6.98 (Continued) 89 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Schedule of Departmental Expenditures - Budget and Actual General Fund For the Year Ended September 30, 2021 Variance with Final Budget Original Final Positive Percent Budget Budget Actual (Negative)Variance (Continued) Public Works Administration Personnel services 362,648$ 362,648$ 310,898$ 51,750$ 14.27 Operating expenses 88,920 88,920 99,049 (10,129) -11.39 Total Public Works 451,568 451,568 409,947 41,621 9.22 Sanitation Personnel services 1,517,735 1,517,735 1,303,415 214,320 14.12 Operating expenses 259,000 259,000 267,908 (8,908) -3.44 Total Sanitation 1,776,735 1,776,735 1,571,323 205,412 11.56 Facility Services Personnel services 368,869 368,869 331,090 37,779 10.24 Operating expenses 494,800 505,793 418,059 87,734 17.35 Total Facility Services 863,669 874,662 749,149 125,513 14.35 Street Maintenance Personnel services 514,829 514,829 473,432 41,397 8.04 Operating expenses 1,494,920 1,497,720 1,278,172 219,548 14.66 Total Street Maintenance 2,009,749 2,012,549 1,751,604 260,945 12.97 Vehicle Maintenance Personnel services 300,386 300,386 295,734 4,652 1.55 Operating expenses 302,685 302,685 268,922 33,763 11.15 Total Vehicle Maintenance 603,071 603,071 564,656 38,415 6.37 Planning and Engineering Personnel services 340,342 340,342 261,732 78,610 23.10 Operating expenses 132,350 236,608 110,192 126,416 53.43 Total Planning and Engineering 472,692 576,950 371,924 205,026 35.54 Building Personnel services 760,924 760,924 577,139 183,785 24.15 Operating expenses 163,800 185,390 183,292 2,098 1.13 Total Building 924,724 946,314 760,431 185,883 19.64 Code Enforcement Personnel services 232,578 232,578 144,888 87,690 37.70 Operating expenses 28,025 28,025 17,973 10,052 35.87 Total Code Enforcement 260,603 260,603 162,861 97,742 37.51 Recreation Personnel services 578,217 578,217 451,211 127,006 21.97 Operating expenses 448,430 448,430 386,438 61,992 13.82 Total Leisure Services-Recreation 1,026,647 1,026,647 837,649 188,998 18.41 (Continued) 90 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Schedule of Departmental Expenditures - Budget and Actual General Fund For the Year Ended September 30, 2021 Variance with Final Budget Original Final Positive Percent Budget Budget Actual (Negative)Variance (Continued) Library Personnel services 668,737$ 668,737$ 640,703$ 28,034$ 4.19 Operating expenses 180,652 180,652 185,234 (4,582) -2.54 Total Library 849,389 849,389 825,937 23,452 2.76 Special Events Operating expenses 98,000 98,000 31,468 66,532 67.89 Total Special Events 98,000 98,000 31,468 66,532 67.89 Debt Service 1,640,000 1,640,000 1,597,170 42,830 2.61 Reserves and contingencies Operating expenses 6,803 71,307 (64,504) -948.17 6,803 71,307 (64,504) (948.17) Non-Departmental Operating expenses 514,760 514,760 633,604 (118,844) -23.09 514,760 514,760 633,604 (118,844) -23.09 Capital Outlay Police 48,810 (48,810) Facility Services 10,000 10,000 9,715 285 Vehicle Maintenance 51,199 (51,199) Street Maintenance 9,087 288,642 (279,555) Sanitation 60,000 (60,000) Leisure Services-Recreation 14,485 (14,485) Capital leases 1,700,352 1,682,018 18,334 1.08 Total Capital Outlay 10,000 1,719,439 2,154,869 (435,430) -25.32 Total expenditures 24,919,797$ 26,780,580$ 25,866,412$ 914,168$ 3.41% 91 COMBINING FINANCIAL STATEMENTS NONMAJOR GOVERNMENTAL FUNDS Special Revenue Funds Public Safety Fund Northlake Boulevard Fund Recreation Fund On-Behalf Pension Contributions Capital Projects Fund THE VILLAGE OF NORTH PALM BEACH, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds Special Revenue Funds Public Northlake On-Behalf Capital Total Nonmajor Safety Boulevard Pension Projects Governmental Fund Fund Recreation Contributions Fund Funds Assets Cash and cash equivalents 757$ 1,987$ 248,509$ $ 967,644$ 1,218,897$ Due from other funds 72,091 72,091 Total assets 757$ 1,987$ 248,509$ $ 1,039,735$ 1,290,988$ Liabilities Accounts payable $ $ 688$ $ 29,054$ 29,742$ Total liabilities 688 29,054 29,742 Fund balances Assigned 757 1,987 247,821 1,010,681 1,261,246 Total fund balances 757 1,987 247,821 1,010,681 1,261,246 Total liabilities, deferred inflows of resources, and fund balances 757$ 1,987$ 248,509$ $ 1,039,735$ 1,290,988$ September 30, 2021 92 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended September 30, 2021 Special Revenue Funds Public Northlake On-Behalf Capital Total Nonmajor Safety Boulevard Pension Projects Governmental Fund Fund Recreation Contributions Fund Funds Revenues Intergovernmental $ $ $ 350,777$ $ 350,777$ Total revenues 350,777 350,777 Expenditures Current Public safety 763 350,777 351,540 Capital outlay 12,470 650,330 662,800 Total expenditures 763 12,470 350,777 650,330 1,014,340 Excess (deficiency) of revenues over (under) expenditures (763) (12,470) (650,330) (663,563) Other financing sources (uses) Transfers in 510,000 510,000 Total other financing sources (uses) 510,000 510,000 Net changes in fund balances (763) (12,470) (140,330) (153,563) Fund balances - Beginning of year 1,520 1,987 260,291 1,151,011 1,414,809 Fund balances - End of year 757$ 1,987$ 247,821$ $ 1,010,681$ 1,261,246$ 93 FIDUCIARY FUNDS Pension Trust Funds General Employees Pension Trust Fund Fire and Police Officers Pension Trust Fund THE VILLAGE OF NORTH PALM BEACH, FLORIDA Combining Statement of Net Position - Pension Trust Funds Fire and Total General Police Employee Employees Officers Retirement Pension Pension Funds Assets Cash and cash equivalents 335,993$ 246,716$ 582,709$ Investments: Domestic common equity securities 18,596,377 18,596,377 International common equity securities 3,608,356 3,608,356 U.S. Government and agencies 4,563,802 4,563,802 Municipal bonds 478,775 478,775 Domestic corporate bonds 3,115,749 3,115,749 International corporate bonds 275,218 275,218 Fixed income exchange traded funds 2,552,819 2,552,819 Equity exchange traded funds 676,812 676,812 Fixed income mutual funds 4,793,412 4,793,412 Domestic equity mutual funds 10,212,616 10,212,616 International equity mutual funds 1,997,705 1,997,705 Real estate investment fund 3,052,366 3,052,366 Money market mutual funds 648,615 648,615 Accrued interest and dividends 1 45,143 45,144 Prepaids 3,548 1,851 5,399 Total assets 20,572,906 34,632,968 55,205,874 Liabilities Accounts payable 32,049 31,196 63,245 Accounts payable, broker-dealers 122,418 122,418 Total liabilities 32,049 153,614 185,663 Net Position restricted for pensions 20,540,857$ 34,479,354$ 55,020,211$ September 30, 2021 94 Fire and Total General Police Employee Employees Officers Retirement Pension Pension Funds Additions Contributions Employer 197,770$ 754,690$ 952,460$ Plan members 76,595 365,333 441,928 DROP contributions 21,235 21,235 State on-behalf payments 350,777 350,777 Total contributions 274,365 1,492,035 1,766,400 Investment earnings Dividends and interest 306,066 681,850 987,916 Net increase in fair value of investments 2,887,424 5,079,696 7,967,120 Total investment earnings 3,193,490 5,761,546 8,955,036 Less: investment expenses 57,827 153,903 211,730 Total investment earnings 3,135,663 5,607,643 8,743,306 Total additions 3,410,028 7,099,678 10,509,706 Deductions Administration 74,760 87,463 162,223 Refund of member contributions 3,001 9,697 12,698 Benefits 781,489 831,468 1,612,957 Total deductions 859,250 928,628 1,787,878 Change in net position 2,550,778 6,171,050 8,721,828 Net position - beginning 17,990,079 28,308,304 46,298,383 Net position - ending 20,540,857$ 34,479,354$ 55,020,211$ THE VILLAGE OF NORTH PALM BEACH, FLORIDA Pension Trust Funds Combining Statement of Changes in Fiduciary Net Position For the Year Ended September 30, 2021 95 FIDUCIARY FUNDS Custodial Funds Manatee Protection Agency Northlake Boulevard Task Force THE VILLAGE OF NORTH PALM BEACH, FLORIDA Combining Statement of Net Position - Custodial Funds Manatee Northlake Total Protection Boulevard Custodial Agency Task Force Funds Assets Cash and cash equivalents 323,754$ 42,251$ 366,005$ Liabilities Accounts Payable 42,251 42,251 Net Position restricted for individuals, organizations and other governments 323,754$ $ 323,754$ September 30, 2021 96 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Manatee Northlake Total Protection Boulevard Custodial Agency Task Force Funds Additions Interest 2,701$ 510$ 3,211$ Deductions Refund of contributions 68,767 68,767 Change in net position 2,701 (68,257) (65,556) Net position - beginning 321,053 68,257 389,310 Net position - ending 323,754$ $ 323,754$ September 30, 2021 Combining Statement of Changes in Fiduciary Net Position Custodial Funds 97 PROPRIETARY FUND (ENTERPRISE FUND) Country Club Fund Variance with Final Budget Original Final Positive Percent Budget Budget Actual (Negative)Variance Revenue Greens fee/cart rentals/membership fees 3,149,116$ 3,149,116$ 3,690,098$ 540,982$ 17.18 Golf shop revenues 359,000 359,000 437,185 78,185 21.78 Driving range revenues 335,000 335,000 509,455 174,455 52.08 Restaurant revenues 305,150 305,150 315,332 10,182 3.34 Tennis revenues 685,365 685,365 699,117 13,752 2.01 Pool revenues 117,000 117,000 180,030 63,030 53.87 Interest revenues 134 134 Miscellaneous 19,000 19,000 72,003 53,003 278.96 Operating transfers 274,000 274,000 274,000 Appropriated net position 200,000 200,000 (200,000) -100.00 Total revenues 5,443,631 5,443,631 6,177,354 733,723 13.48 Golf Maintenance Operating expenses 1,721,600 1,721,600 1,794,577 (72,977) -4.24 Capital outlay 42,500 42,500 32,674 9,826 Total Golf Maintenance 1,764,100 1,764,100 1,827,251 (63,151) -3.58 Clubhouse and Grounds Personnel services 70,636 70,636 75,184 (4,548) (6.44) Operating expenses 370,200 370,200 382,602 (12,402) (3.35) Total Clubhouse and Grounds 440,836 440,836 457,786 (16,950) (3.84) Golf Pro Shop and Range Personnel services 801,005 801,005 740,215 60,790 7.59 Operating expenses 555,919 555,919 702,389 (146,470) -26.35 Capital outlay 10,000 10,000 52,308 (42,308) Total Golf Pro Shop and Range 1,366,924 1,366,924 1,494,912 (127,988) -9.36 Food and Beverage Operating expenses 20,000 20,000 13,659 6,341 31.71 Tennis Personnel services 604,092 604,092 463,590 140,502 Operating expenses 155,900 155,900 136,378 19,522 12.52 Capital outlay 17,000 17,000 51,487 (34,487) Total Tennis 776,992 776,992 651,455 125,537 16.16 Pool Personnel services 111,074 111,074 130,442 (19,368) Operating expenses 157,420 157,420 178,790 (21,370) -13.58 Capital outlay 30,000 30,000 54,589 (24,589) Total Pool 298,494 298,494 363,821 (65,327) (21.89) Administration Personnel services 263,206 263,206 282,067 (18,861) -7.17 Operating expenses 29,390 29,390 24,470 4,920 16.74 Total Administration 292,596 292,596 306,537 (13,941) -4.76 Insurance and General Liability Operating expenses 40,000 40,000 21,748 18,252 45.63 Reserves Operating 10,000 10,000 8,695 1,305 13.05 Total Reserves 10,000 10,000 8,695 1,305 13.05 Debt service Debt service 433,689 433,689 433,689 0.00 Total expenses on the budgetary basis 5,443,631 5,443,631 5,579,553 (135,922) (2.50) Revenues under expenses $ $ 597,801$ 597,801$ Adjustments to reconcile to the GAAP Basis Total expenses on the budgetary basis 5,579,553 Pension and OPEB adjustments 35,555 Less: capital outlay costs capitalized (181,362) Less: debt service (433,689) Add: depreciation expense 855,838 Total operating expenses 5,855,895 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Schedule of Revenues and Departmental Expenses - Budget and Actual Country Club Fund - Budgetary Basis For the Year Ended September 30, 2021 98 STATISTICAL SECTION This part of the Village of North Palm Beach's comprehensive annual financial report presents detailed unaudited information as a context for understanding what the information in the financial statement, note disclosures, and required supplementary information says about the Village's overall financial health. Contents Page Financial Trends These schedules contain trend information to help the reader understand how the Village's financial performance and well-being have changed over time. These schedules include: Net Position by Component 99 Changes in Net Position 100 Fund Balances, Governmental Funds 102 Changes in Fund Balances, Governmental Fund 103 Revenue Capacity These schedules contain information to help the reader assess the Village's most significant local revenue source, the property tax. Net Assessed Value and Estimated Actual Value of Taxable Property 105 Property Tax Rates - Direct and Overlapping Governments 106 Principal Property Taxpayers 107 Property Tax Levies and Collections 108 Debt Capacity These schedules present information to help the reader assess the affordability of the Village's current levels of outstanding debt and the Village's ability to issue additional debt in the future. Ratios of Outstanding Debt by Type 109 Direct and Overlapping Governmental Activities Debt 110 Pledged-Revenue Coverage 111 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the Village's financial activities take place. Demographic and Economic Statistics 112 Principal Employers 113 Operating Information These schedules contain service and infrastructure data to help understand how the information in the Village's financial report relates to the services the Village provides and the activities it performs. Full-Time Equivalent Village Government Employees by Function 112 Operating Indicators by Function/Program 113 Capital Asset Statistics by Function/Program 114 Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. STATISTICAL SECTION THIS PAGE INTENTIONALLY LEFT BLANK 2012 2013 2014 2015 (1)2016 Governmental Activities: Net investment in capital assets 16,109,707$ 15,431,966$ 14,966,927$ 14,711,016$ 14,102,547$ Restricted 658,194 317,190 180,755 177,431 398,519 Unrestricted 11,846,141 11,973,715 11,314,096 6,168,366 6,677,850 Total governmental activities net position 28,614,042 27,722,871 26,461,778 21,056,813 21,178,916 Business-Type Activities: Net investment in capital assets 2,082,668 1,998,974 1,907,746 1,833,975 1,880,421 Unrestricted 557,954 668,434 514,167 544,523 418,726 Total business-type activities net position 2,640,622 2,667,408 2,421,913 2,378,498 2,299,147 Primary government: Net investment in capital assets 18,192,375 17,430,940 16,874,673 16,544,991 15,982,968 Restricted 658,194 317,190 180,755 177,431 398,519 Unrestricted 12,404,095 12,642,149 11,828,263 6,712,889 7,096,576 Total primary government net position 31,254,664$ 30,390,279$ 28,883,691$ 23,435,311$ 23,478,063$ 2017 2018 2019 2020 2021 Governmental Activities: Net investment in capital assets 13,484,731$ 15,429,484$ 18,814,116$ 22,423,120$ 18,910,112$ Restricted 992,538 484,568 525,536 986,489 1,418,916 Unrestricted 6,536,225 6,658,744 7,504,062 6,689,693 10,078,079 Total governmental activities net position 21,013,494 22,572,796 26,843,714 30,099,302 30,407,107 Business-Type Activities: Net investment in capital assets 1,991,168 3,056,715 3,422,142 2,947,241 5,874,752 Unrestricted 361,461 (1,324,978) (3,162,414) (3,161,738) (2,599,491) Total business-type activities net position 2,352,629 1,731,737 259,728 (214,497) 3,275,261 Primary government: Net investment in capital assets 15,475,899 18,486,199 22,236,258 25,370,361 24,784,864 Restricted 992,538 484,568 525,536 986,489 1,418,916 Unrestricted 6,897,686 5,333,766 4,341,648 3,527,955 7,478,588 Total primary government net position 23,366,123$ 24,304,533$ 27,103,442$ 29,884,805$ 33,682,368$ (1)The Village implemented GASB 68 in 2015 related to pension accounting which significantly reduced unrestricted net position. Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments. Fiscal Year VILLAGE OF NORTH PALM BEACH NET POSITION BY COMPONENT LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) Unaudited 99 VILLAGE OF NORTH PALM BEACH CHANGES IN NET POSITION LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) Unaudited Fiscal Year 2012 2013 2014 2015 2016 Expenses Governmental activities: General government 2,520,815$ 2,489,488$ 2,696,298$ 3,028,716$ 2,985,185$ Public safety 7,892,561 8,282,062 9,259,442 9,311,441 9,308,778 Public works 4,652,620 4,482,973 4,485,246 4,963,704 5,106,651 Community development and planning 884,773 966,245 1,046,299 1,308,924 1,382,121 Leisure services 2,873,496 2,974,290 3,114,213 2,973,687 2,904,715 Interest on long-term debt Total governmental activities expenses 18,824,265 19,195,058 20,601,498 21,586,472 21,687,450 Business-type activities: Country club 3,536,139 3,629,120 3,902,131 3,842,660 3,845,547 Total business-type activities 3,536,139 3,629,120 3,902,131 3,842,660 3,845,547 Total primary government expenses 22,360,404$ 22,824,178$ 24,503,629$ 25,429,132$ 25,532,997$ Program Revenues Governmental activities: Charges for services: General government 135,372$ 107,976$ 110,694$ 131,445$ 128,459$ Public safety 440,568 522,121 592,644 537,064 628,529 Public works 386,974 403,447 402,814 514,354 565,011 Community development and planning 816,673 993,059 1,621,471 1,163,875 1,213,032 Leisure services 1,018,883 1,087,182 1,096,021 1,006,382 994,918 Other government Operating grants and contributions 149,573 91,901 90,520 380,567 365,823 Capital grants and contributions 5,686 233,949 16,098 26,548 229,161 Total governmental activities program revenues 2,953,729 3,439,635 3,930,262 3,760,235 4,124,933 Business-type activities: Charges for services: Country club 3,582,760 3,577,446 3,645,706 3,788,852 3,720,573 Operating grants and contributions Capital grants and contributions Total business-type activities program revenues 3,582,760 3,577,446 3,645,706 3,788,852 3,720,573 Total primary government program revenues 6,536,489$ 7,017,081$ 7,575,968$ 7,549,087$ 7,845,506$ Net (Expense)/Revenue Governmental activities (15,870,536)$ (15,755,423)$ (16,671,236)$ (17,826,237)$ (17,562,517)$ Business-type activities 46,621 (51,674) (256,425) (53,808) (124,974) Total primary government net expense (15,823,915)$ (15,807,097)$ (16,927,661)$ (17,880,045)$ (17,687,491)$ General revenues and other changes in net position: Governmental activities: Taxes: Property taxes 10,011,748$ 9,981,391$ 10,154,695$ 11,364,888$ 12,253,917$ Local option gas taxes 263,369 261,852 266,147 282,549 288,150 Local option infrastruture surtax Utility service taxes 2,164,920 2,197,760 2,277,366 2,267,118 2,303,294 Franchise taxes 1,178,598 1,160,780 1,232,669 1,253,139 1,263,812 Sales and use taxes 1,138,097 1,187,221 1,260,617 1,332,209 1,363,954 Unrestricted grants and contributions Investment earnings 90,968 37,029 16,653 108,794 103,353 Miscellaneous 75,413 38,219 146,360 57,137 60,026 Contributions for Support Our Troops Gain on disposl of equipment 55,636 30,457 48,114 Transfers Total governmental activities 14,923,113 14,864,252 15,410,143 16,696,291 17,684,620 Business-type activities: Investment income 7,451 8,555 10,930 10,393 9,230 Miscellaneous 69,905 36,393 Transfers Total business-type activities 7,451 78,460 10,930 10,393 45,623 Total primary government 14,930,564$ 14,942,712$ 15,421,073$ 16,706,684$ 17,730,243$ Change in net position Governmental activities (947,423)$ (891,171)$ (1,261,093)$ (1,129,946)$ 122,103$ Business-type activities 54,072 26,786 (245,495) (43,415) (79,351) Total primary government (893,351)$ (864,385)$ (1,506,588)$ (1,173,361)$ 42,752$ Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments. 100 2017 2018 2019 2020 2021 3,205,903$ 3,213,886$ 3,312,770$ 3,541,302$ 3,819,733$ 9,905,815 10,045,757 10,505,278 12,103,224 11,260,437 5,707,570 5,911,225 5,603,991 5,633,427 5,416,934 1,255,115 1,458,523 1,685,525 1,398,876 1,261,701 3,114,720 3,058,410 3,037,981 2,795,698 2,706,225 266,892 499,929 489,988 520,755 477,717 23,456,015 24,187,730 24,635,533 25,993,282 24,942,747 2,903,224 2,912,523 2,879,376 4,242,674 5,942,293 2,903,224 2,912,523 2,879,376 4,242,674 5,942,293 26,359,239$ 27,100,253$ 27,514,909$ 30,235,956$ 30,885,040$ 134,249$ 140,998$ 147,104$ 152,779$ 217,227$ 557,265 548,019 687,905 488,393 496,492 547,596 510,732 538,459 511,916 461,166 1,222,464 1,495,298 1,799,878 1,723,949 1,955,663 1,022,175 876,174 899,164 853,581 375,196 377,339 422,255 395,376 717,982 602,032 102,187 9,591 808,193 850,187 21,775 3,963,275 4,003,067 5,276,079 5,298,787 4,129,551 2,946,432 2,946,432 1,406,563 3,768,449 5,903,220 2,946,432 2,254,638 1,406,563 3,768,449 5,903,220 6,909,707$ 6,257,705$ 6,682,642$ 9,067,236$ 10,032,771$ (19,492,740)$ (20,184,663)$ (19,359,454)$ (20,694,495)$ (20,813,196)$ 43,208 (657,885) (1,472,813) (474,225) (39,073) (19,449,532)$ (20,842,548)$ (20,832,267)$ (21,168,720)$ (20,852,269)$ 13,091,985$ 15,003,141$ 16,185,283$ 16,991,314$ 17,629,392$ 305,700 302,208 307,130 273,428 283,233 552,600 879,565 922,937 869,852 1,011,627 2,413,679 2,511,877 2,521,954 2,558,092 2,539,175 1,306,997 1,294,280 1,352,464 1,304,936 1,354,110 1,371,890 1,413,335 1,448,423 1,345,508 1,548,330 126,926 376,227 811,915 502,335 81,338 150,698 268,471 80,266 104,618 181,109 6,843 74,449 21,384 (3,528,697) 19,327,318 22,123,553 23,630,372 23,950,083 21,121,001 10,274 13,874 804 134 3,528,697 10,274 13,874 804 3,528,831 19,337,592$ 22,137,427$ 23,631,176$ 23,950,083$ 24,649,832$ (165,422)$ 1,938,890$ 4,270,918$ 3,255,588$ 307,805$ 53,482 (644,011) (1,472,009) (474,225) 3,489,758 (111,940)$ 1,294,879$ 2,798,909$ 2,781,363$ 3,797,563$ 101 THIS PAGE INTENTIONALLY LEFT BLANK 2012 2013 2014 2015 2016 General Fund Nonspendable 166,839$ 293,674$ 244,438$ 155,594$ 358,606$ Restricted 658,194 317,190 135,255 131,931 353,019 Committed 442,833 Assigned 127,574 200,016 216,808 319,888 208,204 Unassigned 11,244,977 11,451,668 12,391,362 10,802,623 10,724,049 Total general fund 12,197,584$ 12,705,381$ 12,987,863$ 11,410,036$ 11,643,878$ All other Governmental Funds Restricted 45,500$ 45,500$ 45,500$ Assigned Special revenue funds 47,652$ 47,652$ 325,152 318,526 508,481 Capital projects funds 2,129,831 1,799,617 841,850 1,448,620 1,604,073 Unassigned Total all other governmental funds 2,177,483$ 1,847,269$ 1,212,502$ 1,812,646$ 2,158,054$ 2017 2018 2019 2020 2021 General Fund Nonspendable 183,220$ 1,240,793$ 2,789,824$ 2,325,778$ 2,102,739$ Restricted 781,756 47,338 61,227 79,730 87,342 Committed Assigned 316,266 407,862 582,008 176,865 494,163 Unassigned 11,811,468 7,547,415 8,177,758 11,622,285 13,892,476 Total general fund 13,092,710$ 9,243,408$ 11,610,817$ 14,204,658$ 16,576,720$ All other Governmental Funds Restricted 13,988,744$ 11,826,016$ 464,309$ 906,759$ 1,331,574$ Assigned Special revenue funds 388,981 3,506 3,507 263,798 252,000 Capital projects funds 1,670,196 5,398,245 3,727,482 1,151,011 1,010,681 Unassigned (114,279) (421,599) - Total all other governmental funds 16,047,921$ 17,113,488$ 3,773,699$ 2,321,568$ 2,594,255$ VILLAGE OF NORTH PALM BEACH FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) Unaudited 102 VILLAGE OF NORTH PALM BEACH CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) Unaudited Fiscal Year 2012 2013 2014 2015 2016 Revenues: Taxes 13,618,635$ 13,601,783$ 13,930,877$ 15,167,694$ 16,109,173$ Licenses and Permits 810,390 803,337 1,344,653 947,158 1,235,782 Intergovernmental 1,591,678 1,817,603 1,688,608 1,758,246 1,765,836 Charges for services 1,966,179 2,141,437 2,320,305 2,231,673 2,364,013 Fines and forfeitures 140,610 131,524 117,869 128,235 91,534 Investment earnings 90,968 37,029 16,653 108,794 103,353 Miscellaneous 130,293 207,076 258,086 122,107 191,250 Total revenues 18,348,753 18,739,789 19,677,051 20,463,907 21,860,941 Expenditures: General government 2,328,568 2,346,281 2,541,546 2,904,553 2,876,521 Public safety 7,583,018 7,947,221 8,947,627 8,966,077 9,129,947 Public works 3,886,698 3,733,977 3,773,689 4,255,636 4,266,749 Community development 844,748 933,117 1,004,642 1,270,399 1,351,061 Leisure services 2,374,748 2,491,559 2,644,598 2,514,495 2,448,164 Other government Capital outlay 495,254 1,110,051 1,117,234 1,530,430 1,209,249 Debt service Principal payments Interest paid on debt Total expenditures 17,513,034 18,562,206 20,029,336 21,441,590 21,281,691 Excess of revenues over (under) expenditures 835,719 177,583 (352,285) (977,683) 579,250 Other financing sources (uses) Transfers in 500,000 265,000 323,000 2,091,246 1,503,750 Transfers out (500,000) (265,000) (323,000) (2,091,246) (1,503,750) Capital lease Proceeds from debt issuance Miscellaneous Total other financing sources (uses) Net change in fund balances 835,719$ 177,583$ (352,285)$ (977,683)$ 579,250$ Debt service as a percentage of noncapital expenditures ----- 103 2017 2018 2019 2020 2021 17,118,361$ 19,111,506$ 20,366,831$ 21,127,770$ 21,805,910$ 997,656 1,222,594 1,522,913 1,320,361 1,574,639 2,417,809 2,679,389 2,910,395 3,857,230 3,189,191 2,321,298 2,200,860 2,399,174 2,169,814 1,726,853 124,395 100,140 100,188 197,343 154,410 126,926 376,227 811,915 502,335 81,338 157,063 412,513 510,688 160,147 296,245 23,263,508 26,103,229 28,622,104 29,335,000 28,828,586 2,970,223 3,059,623 3,275,570 3,265,210 3,507,052 9,166,060 9,669,361 10,350,598 10,418,956 10,853,605 4,882,159 5,313,834 5,255,606 5,300,077 5,117,986 1,190,759 1,429,764 1,532,428 1,382,443 1,292,216 2,591,866 2,613,664 2,664,689 2,305,309 1,695,054 2,123,742 5,507,617 15,487,329 5,094,135 3,528,772 680,000 882,777 934,496 1,106,148 613,101 488,786 502,193 491,022 22,924,809 28,886,964 39,937,783 29,202,819 27,591,855 338,699 (2,783,735) (11,315,679) 132,181 1,236,731 1,503,750 4,963,307 407,000 844,475 625,280 (1,503,750) (4,963,307) (407,000) (844,475) (899,280) 343,299 1,009,529 1,682,018 15,000,000 15,000,000 343,299 1,009,529 1,408,018 15,338,699$ (2,783,735)$ (10,972,380)$ 1,141,710$ 2,644,749$ -5.53%5.70%5.90%6.53% 104 Fiscal Year Ended Sept 30, Tax Roll Year Residential Property Commercial Property Personal Property Total Net Market - Assessed Value Total Direct Tax Rate 2012 2011 1,265,549,795 189,284,601 33,303,512 1,488,137,908 6.9723 2013 2012 1,254,302,880 195,770,816 30,033,151 1,480,106,847 6.9723 2014 2013 1,287,481,785 203,512,929 33,792,851 1,524,787,565 6.8731 2015 2014 1,355,969,888 214,484,701 34,077,944 1,604,532,533 7.3300 2016 2015 1,453,735,176 232,020,936 36,939,006 1,722,695,118 7.3300 2017 2016 1,545,192,840 259,097,141 40,181,846 1,844,471,827 7.3300 2018 2017 1,804,338,668 279,488,569 35,855,827 2,119,683,064 7.3300 2019 2018 1,897,471,175 297,293,001 38,440,924 2,233,205,100 7.5000 2020 2019 1,991,785,138 315,226,821 37,569,787 2,344,581,746 7.5000 2021 2020 2,063,558,234 330,847,141 38,837,770 2,433,243,145 7.5000 Note: Assessed values are established by the Palm Beach Property Appraiser's office as of January 1, each year. Assessments were increased to 100% of market value as of 1980. Property in the Village is reassessed each year. Property is assessed at actual value, therefore the assessed values are equal to actual value. Tax rates are per $1,000 of assessed value. Source:Palm Beach County Property Appraiser Real Property VILLAGE OF NORTH PALM BEACH NET ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS 105 Palm Beach Total County Palm Direct and Fiscal Tax Roll Village of School Beach Special Overlapping Year Year N. Palm Beach District County Districts Rates 2012 2011 6.9723 8.1800 4.9925 2.3433 22.4881 2013 2012 6.9723 7.7780 4.9902 2.3154 22.0559 2014 2013 6.8731 7.5860 4.9852 2.2280 21.6723 2015 2014 7.3300 7.5940 4.9729 2.1732 22.0701 2016 2015 7.3300 7.5120 4.9277 2.0974 21.8671 2017 2016 7.3300 7.0700 4.9142 1.9453 21.2595 2018 2017 7.3300 6.7690 4.9023 1.7818 20.7831 2019 2018 7.5000 4.8980 6.5720 1.6920 20.6620 2020 2019 7.5000 7.1640 4.8580 1.6873 21.2093 2021 2020 7.5000 7.0100 4.8124 1.6753 20.9977 Note:All millage rates are based on $1 for every $1,000 of assessed value. Source:North Palm Beach: Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments (1)Overlapping rates are those of local and county governments that apply to property owners within the Village of North Palm Beach. Not all overlapping rates apply to all Village of North Palm Beach property owners (i.e. The rates for special districts apply only to the proportion of the government's property owners whose property is located within the geographic boundaries of the special district.) Overlapping Rates (1) VILLAGE OF NORTH PALM BEACH PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS 106 Percentage Percentage of Total of Total Village Net Village Net Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayers Value Rank Value Value Rank Value Olen Residential Realty 36,837,729 1 1.51%16,779,214 1 1.13% SHM Old Port Cove LLC 33,327,910 2 1.37% Sanctuary Bay Trust Corporation 29,057,403 3 1.19%13,509,049 4 0.91% Florida Power & Light 24,134,860 4 0.99%14,776,425 3 0.99% Pearland RJR LLC 17,347,786 5 0.71% JB Shoppes LLLP 16,499,921 6 0.68% New Country Motor Cars 15,311,342 7 0.63%10,658,192 5 0.72% SHM North Palm Beach LLC 12,757,744 8 0.52% Palm Beach Autoplex LLC 9,783,465 9 0.40% Chouest Gary 9,611,888 10 0.40% Old Port Cove Equities, INC 16,815,716 2 1.13% Crystal Tree Property Owners 8,500,000 6 0.57% CF02 Palm Beach III LP 7,000,000 7 0.47% Old Port Cove Holding, INC 6,662,012 8 0.45% Bozzuto, Michael A 6,334,818 9 0.43% Village Shoppers at US 1LLC 5,770,298 10 0.39% Total 204,670,048$ 8.40%106,805,724$ 7.19% Source: Palm Beach Country Appraiser VILLAGE OF NORTH PALM BEACH PRINCIPAL PROPERTY TAXPAYERS 2021 & 2012 Presented 2021 2012 Note: Assessed values are established by the Palm Beach Property Appraiser's offices as of January 1, each year. 107 Fiscal Year Total Taxes Collections in Ending Tax Roll Levied for Percent Subsequent Percent Sept 30,Year Fiscal Year Amount of Levy Years Amount of Levy 2012 2011 10,424,715 9,992,145 95.85%15,616 10,007,761 96.00% 2013 2012 10,358,172 9,948,550 96.05%36,366 9,984,916 96.40% 2014 2013 10,503,598 10,097,763 96.14%57,493 10,155,256 96.68% 2015 2014 11,761,226 11,350,738 96.51%14,777 11,365,515 96.64% 2016 2015 12,627,355 12,197,736 96.60%57,133 12,254,869 97.05% 2017 2016 13,519,978 13,051,272 96.53%41,267 13,092,539 96.84% 2018 2017 15,537,277 14,999,572 96.54%3,390 15,002,962 96.56% 2019 2018 16,749,038 16,176,654 96.58%6,223 16,182,877 96.62% 2020 2019 17,584,371 16,980,948 96.57%7,965 16,988,913 96.61% 2021 2020 18,249,331 17,608,184 96.49%21,233 17,629,417 96.60% Source:Palm Beach Country Property Appraiser of the Levy to Date Total Collections Collected within VILLAGE OF NORTH PALM BEACH PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN CALENDAR YEARS the Fiscal Year 108 VILLAGE OF NORTH PALM BEACH RATIOS OF OUTSTANDING DEBT BY TYPE Business-type Activities Fiscal Year Percent of Ended Loans Capital Loans Capital Median Personal Per Sept 30,Payable Leases Payable Leases Total Income (1)Capita 2012 - - 3,608,294 106,933 3,715,227 0.50%303.51 2013 - - 3,357,875 396,055 3,753,930 0.49%305.37 2014 - - 3,096,925 274,471 3,371,396 0.46%266.62 2015 - - 2,824,987 147,767 2,972,754 0.37%234.94 2016 - - 2,684,913 - 2,684,913 0.35%212.20 2017 15,000,000 - 2,247,088 - 17,247,088 1.85%1,292.69 2018 14,320,000 - 1,939,366 - 16,259,366 1.79%1,229.26 2019 13,515,000 265,522 1,618,633 - 15,399,155 1.74%1,161.32 2020 12,680,000 1,175,555 1,284,668 - 15,140,223 1.70%1,135.63 2021 11,815,000 2,616,425 936,310 - 15,367,735 1.55%1,173.47 Note:Details regarding the Village's outstanding debt may be found in the notes to the financial statements. (1)See the Schedule of Demographic and Economic Statistics on page 103 for personal income and population data. Governmental Activities LAST TEN FISCAL YEARS 109 Percentage Amount Net Applicable to Applicable to Debt the Village of the Village of Outstanding North Palm Beach (1) North Palm Beach Debt repaid with property taxes: Palm Beach County 39,478$ 1.16%458$ Palm Beach County School Board 5,379 1.10%59 Other debt: Palm Beach County 684,231 1.16%7,937 Palm Beach County School Board Subtotal, overlapping debt 8,454 Village of North Palm Beach Direct Debt 14,431,425 Total direct and overlapping debt 14,439,879$ Sources:Palm Beach County Tax Appraiser's Office Palm Beach County School Board Palm Beach County Clerk & Comptroller Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the Village. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the Village of North Palm Beach. This process recognizes that, when considering the Village's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. (1)For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Value that is within the Village's boundaries and dividing it by the County's and School Board's total taxable assessed value. This approach was also used for the other debt. VILLAGE OF NORTH PALM BEACH DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT SEPTEMBER 30, 2021 Unaudited Government Unit 110 VILLAGE OF NORTH PALM BEACH Pledged - Revenue Coverage Country Club Bonds Last Ten Fiscal Years Unaudited Required Fiscal Gross Operating Debt Year Revenues (1) Expenses (2)Net Revenue Service Coverage (3) 2012 3,590,211 2,932,743 657,468 394,900 1.66 2013 3,586,001 2,986,080 599,921 394,900 1.52 2014 3,656,636 3,248,284 408,352 394,900 1.03 2015 3,799,245 3,226,907 572,338 394,900 1.45 2016 3,766,196 3,333,395 432,801 394,900 1.10 2017 2,956,706 2,472,812 483,894 394,900 1.23 2018 2,268,512 2,227,913 40,599 394,900 0.10 2019 1,407,367 2,443,701 (1,036,334) 394,900 -2.62 2020 3,769,907 3,504,881 265,026 394,900 0.67 2021 5,903,220 4,964,502 938,718 394,900 2.38 Note:The Non-Ad Valorem Revenue Notes, Series 2017 do not have any pledged revenues. (1)Gross revenue includes all revenues derived by the Village from the ownership and operation of the Country Club. (2)Operating expenses excludes non-cash expenses (3)Coverage should be not less than 1.00. 111 Per Palm Beach Median Capita County Calendar Personal Personal Unemployment Year Population (1) Income (1) Income (1)Rate (2) 2012 (estimate)12,241 ***62,121 ****49,117 **5.29 2013 (estimate)12,293 ***59,778 ****42,830 **4.66 2014 (estimate)12,645 ***63,349 ****43,120 **3.92 2015 (estimate)12,653 ***61,057 ****43,120 **3.15 2016 (estimate)12,817 ***61,653 ****45,110 **2.10 2017 (estimate)13,342 ***69,718 ****46,160 **2.70 2018 (estimate)13,227 ***68,833 ****46,160 **1.79 2019 (estimate)13,260 ***66,898 ****48,240 **1.24 2020 (estimate)13,332 ***66,898 ****48,240 **1.15 2021 (estimate)13,096 ***75,510 ****52,970 **4.38 Sources:Business Development Board US Census Bureau **Village of North Palm Beach Unemployment Rate for 2021 presented ***North Palm Beach Median Personal Income for 2021 presented ****West Palm Beach/Ft Lauderdale/Miami Mean Income data presented Note: (1)All information available at the current time is presented. VILLAGE OF NORTH PALM BEACH DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN CALENDAR YEARS Unaudited 112 747157 Percentage Percentage of Total of Total Employer Employees Employment Employees Employment Palm Beach Country School Board 22,600 3.02%21,495 3.47% State Government 10,030 1.34%0.00% Federal Government 6,809 0.91%0.00% Tenet Health Care Corp 6,505 0.87%6,100 0.98% Palm Beach County Government 5,686 0.76%11,381 1.84% NextEra Energy (Florida Power & Light) 5,119 0.69%3,635 0.59% Florida Alantic University 3,133 0.42%2,706 0.44% Boca Raton Regional Hospital (2)3,052 0.41%2,250 0.36% Veterans Health Administration 3,000 0.40%0.00% Hospital Corporation of America (HCA) (1)2,806 0.38%2,714 0.44% The Breakers Hotel 2,300 0.31%0.00% Bethesda Memorial Hospital 2,282 0.31%2,391 0.39% Office Depot 2,000 0.27%2,250 0.36% Florida Crystal Corp.2,000 0.27%0.00% City of Boca Raton 1,810 0.24%0.00% Jupiter Medical Center 1,800 0.24%0.00% City of West Palm Beach 1,636 0.22%0.00% G4s (Wachenhut Corp)3,000 0.48% 82,568 11.06%57,922 9.35% * Employer: Palm Beach County Information is not available for the Village of North Palm Beach. ** Percentage of total employment is calculated using Palm Beach County's available labor force in each of the respective years presented. Notes: (1) Formerly Columbia Palm Beach Health Care Systems, Inc (2) Formerly Boca Raton Community Hospital *** Most current data available in BDP.org Source: Business Development Board of Palm Beach County, floridajobs.org VILLAGE OF NORTH PALM BEACH PRINCIPAL EMPLOYERS 2021 & 2012 Presented 2021 2012 113 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Number of Employees: General Government Village Manager Full-Time 2 2 2 2 2 4 4 4 4 4 Part-Time 0 0 0 0 0 1 1 1 1 0 Information Technology Full-Time 3 3 3 3 3 3 3 3 3 3 Part-Time 0 0 0 0 0 0 0 0 1 1 Human Resources Full-Time 2 2 2 2 2 2 2 2 2 2 Part-Time 0 0 0 1 2 2 2 2 2 2 Village Clerk - Full-Time 3 3 3 3 3 3 3 3 3 3 Finance Full-time 5 5 5 7 7 5 6 6 6 6 Part-Time 1 1 1 0 0 1 0 0 0 0 Public Works Full-time 37 37 37 35 34 36 37 37 37 36 Part-Time 0 0 0 0 0 0 0 2 2 2 Police & Fire Full-time 0 0 0 0 0 0 0 0 0 0 Part-Time 0 0 0 0 0 0 0 0 0 0 Police Full-time 43 43 43 36 36 36 38 38 38 38 Part-Time 12 13 13 13 13 13 15 15 15 15 Fire Rescue Full-time 24 24 24 24 24 24 24 24 24 24 Part-Time 0 0 0 0 0 0 0 0 0 1 Community Development and Planning Full-time 8 8 10 11 12 13 14 15 15 14 Part-Time 2 2 1 0 0 1 1 1 0 2 Leisure Services Library Full-time 6 6 6 7 7 7 7 7 7 7 Part-Time 10 10 10 9 9 9 7 7 9 9 Recreation Full-time 6 6 6 6 6 6 6 6 5 5 Part-Time 43 43 43 43 43 43 42 42 16 17 Pool/Tennis Full-time 0 0 0 0 0 0 0 0 2 1 Part-Time 0 0 0 0 0 0 0 0 22 29 Other Government - Country Club Full-time 5 6 8 8 8 5 5 6 7 9 Part-Time 56 54 65 65 65 27 27 27 28 26 268 268 282 275 276 241 244 248 249 256 * Variance exists due to the employment of seasonal and part-time employees. Source:Village of North Palm Beach Budget Report Total Number of Employees Budgeted FY Ending VILLAGE OF NORTH PALM BEACH LAST TEN FISCAL YEARS (*) Full-Time Equivalent Village Government Employees by Function 114 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 FUNCTION/PROGRAM PUBLIC WORKS Sanitation (Tons of Refuse Collected)10,065 10,720 10,720 11,167 12,556 12,980 12,624 12,330 12,059 12,398 No. of collection units for solid waste (residential) 7,076 7,471 7,616 7,618 7,614 7,614 7,632 7,632 7,627 7,627 Number of vehicles maintained 98 111 98 98 92 85 89 88 89 90 Number of repair overlays completed (miles)- - - - - - - - - - POLICE Number of arrests by police officers 211 216 238 293 247 233 192 134 150 150 Number of traffic citations issued 2,566 1,254 2,799 3,407 2,494 1,974 2,014 1,184 853 2,038 FIRE RESCUE EMS average response times (minutes)5.26 5.11 5.10 5.05 5.26 5.21 5.37 4.50 5.42 5.44 Number of EMS calls 1,326 1,296 1,110 1,499 1,601 1,746 1,550 1,577 1,452 1,620 COMMUNITY DEVELOPMENT & PLANNING Bldg Dept - Number of Permits,Subpermits and certificates 1,835 2,480 2,103 3,920 4,242 4,665 2,173 2,737 4,832 5,103 Number of code enforcement violations/cases 817 790 887 769 680 **516/357**726/317 885 941 327 Number of code violations brought to board/magistrate (Calendar Yr End)100 62 28 56 42 98 246 263 183*** 173 RECREATION Number of community events presented 49 37 53 57 48 40 38 24 8 19 Number of registrants in athletic programs 1,311 2,074 1,439 1,389 1,174 1,109 1,174 1,077 120*** 275 LIBRARY Library - Number of Volumes 43,340 44,966 46,546 47,339 *57,935 41,161 43,992 45,446 39,886 33,315 OTHER GOVERNMENT Country Club Number of Golf Members 283 262 250 255 265 271 178 198 278 263 Number of Tennis/Pool Members 162 190 194 193 183 183 159 182 241 786 Source: Village of North Palm Beach *In FY 2016 Number of Volumes included not only printed items, but media items as well. **Includes only the number of violations/cases opened and not a reflection of the total number of open violations as was reported for years prior to 2017 *** Variances due to COVID-19 Number of code violations not provided by department at the time of data collection VILLAGE OF NORTH PALM BEACH OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 115 2012 2013 2014 2015 2016*2017 2018 2019 2020 2021 Function/Program: General Government No. of General Government Buildings 23 23 23 23 23 23 23 23 23 23 Public Works Square Miles 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.40 Miles of Streets 36.00 36.00 36.00 36.00 32.30**32.30 32.30 32.30 32.30 32.30 Number of Street Lights (within corp surroundings)513 513 513 513 513 628****628 628 628 628 Public Safety Fire: Number of Stations 1 1 1 1 1 1 1 1 1 1 Number of Firemen& Officers 0 0 0 0 0 0 0 0 0 0 Number of Firemen/Paramedics/EMTs 22 22 22 22 23 24 21 23 18 17 Number of Fire Captains 0 0 0 0 0 0 0 0 3 3 Police/EMS Protection: Number of Stations 1 1 1 1 1 1 1 1 1 1 Number of Policemen & Officers 28 28 28 28 28 28 30 28 30 24 Number of Police Captains 2 2 2 2.5 2.5 2.5 2.5 2.5 2.5 1 Leisure Services Recreation/Tennis/Pool Number of Parks 4 4 4 4 4 4 4 4 4 4 Public Tennis Courts 2 2 2 2 2 2 2 2 2 2 Swimming Pool 1 1 1 1 1 1 1 1 1 1 Number of Marinas 1 1 1 1 1 1 1 1 1 1 Library Number of Libraries 1 1 1 1 1 1 1 1 1 1 Number of Volumes (Printed items only)43,340 44,966 46,546 47,339 48,913 33,502 36,009 37,429 33,672 28,575 Other Government Country Club Golf Course 1 1 1 1 1 1 1 1 1 1 Driving Range 1 1 1 1 1 1 1 1 1 1 Tennis Courts 10 10 10 10 10 10 10 10 10 10 Restaurant 1 1 1 1 1 1***1***1 1 1 Snack Bar 1 1 1 1 1 1***1***1 1 1 Source: Village of North Palm Beach *Preliminary 2016 information is presented **A Centerline Miles Study was completed during FY 2016 and the number of NPB Village centerline miles from the report is presented going forward ***Restaurant services closed on 10/01/2016- Reopened in 2019 ****173 Village owned/455 FPL owned VILLAGE OF NORTH PALM BEACH CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 116 OTHER REPORTS 117 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The Honorable Mayor and Members of the Village Council The Village of North Palm Beach, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of North Palm Beach, Florida, as of and for the year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the Village of North Palm Beach, Florida’s basic financial statements and have issued our report thereon dated March 4, 2022. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Village of North Palm Beach, Florida’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Village of North Palm Beach, Florida’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Village of North Palm Beach, Florida’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. 118 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Village of North Palm Beach, Florida’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. West Palm Beach, Florida March 4, 2022 119 MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA The Honorable Mayor and Members of the Village Council The Village of North Palm Beach, Florida Report on the Financial Statements We have audited the financial statements of the Village of North Palm Beach, Florida, as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated March 4, 2022. Auditor’s Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and Chapter 10.550, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountant’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 4, 2022, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. There are no prior year findings that have not been corrected. 120 Official Title and Legal Authority Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this Management Letter, unless disclosed in the notes to the financial statements. This information is disclosed in Note 1 to the financial statements. Financial Condition and Management Sections 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the Village of North Palm Beach, Florida has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the Village of North Palm Beach, Florida did not meet any of the conditions described in Section 218.503(1), Florida Statutes, during the fiscal year ended September 30, 2021. Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the Village of North Palm Beach, Florida. It is management’s responsibility to monitor the Village of North Palm Beach, Florida’s financial condition, and our financial condition assessment was based in part on representations made by management and review of financial information provided by same. Our assessment was done as of the fiscal year end. The results of our procedures did not disclose any matters that are required to be reported. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Special District Component Units Section 10.554(1)(i)5.c, Rules of the Auditor General, requires, if appropriate, that we communicate the failure of a special district that is a component unit of a county, municipality, or special district, to provide the financial information necessary for proper reporting of the component unit, within the audited financial statements of the county, municipality, or special district in accordance with Section 218.39(3)(b), Florida Statutes. Based on the application of criteria in publications cited in Section 10.553, Rules of the Auditor General, there are no special district component units of the Village of North Palm Beach, Florida. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. 121 Single Audits The Village expended less than $750,000 of federal awards and less than $750,000 of state financial assistance for the fiscal year ended September 30, 2021, and was not required to have a federal single audit or a state single audit. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the audit committee, the Village Council, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. March 4, 2022 West Palm Beach, Florida 122 INDEPENDENT ACCOUNTANT’S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES The Honorable Mayor and Members of the Village Council The Village of North Palm Beach, Florida We have examined the Village of North Palm Beach, Florida’s compliance with Section 218.415, Florida Statutes during the year ended September 30, 2021. Management of the Village of North Palm Beach, Florida is responsible for the Village of North Palm Beach, Florida’s compliance with the specified requirements. Our responsibility is to express an opinion on the Village of North Palm Beach, Florida’s compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Village of North Palm Beach, Florida complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the Village of North Palm Beach, Florida complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgement, including an assessment of the risk of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the Village of North Palm Beach, Florida’s compliance with the specified requirements. In our opinion, the Village of North Palm Beach, Florida complied, in all material respects, with Section 218.415, Florida Statutes for the year ended September 30, 2021. This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and Florida House of Representatives, the Florida Auditor General, applicable management, and the Village Council, and is not intended to be and should not be used by anyone other than these specified parties. West Palm Beach, Florida March 4, 2022 VILLAGE OF NORTH PALM BEACH VILLAGE MANAGER’S OFFICE TO: Honorable Mayor and Council FROM: Andrew D. Lukasik, Village Manager DATE: March 24, 2022 SUBJECT: RESOLUTION – Approval of a Locally Funded Agreement (LFA) in the amount of $128,475 with the State of Florida Department of Transportation providing for financial contributions and maintenance obligations associated with improvements to the US1 Bridge over the Earman River. Village staff is recommending approval of a Locally Funded Agreement (LFA) with the State of Florida Department of Transportation (FDOT) providing for:  The payment of $128,475 to FDOT for the construction and installation of improvements generally beyond the scope of work being implemented by FDOT to replace the US1 Bridge;  Entering into a Three-Party Escrow Agreement for the deposit of the funds mentioned above with the State of Florida, Department of Financial Services, Division of Treasury;  Acceptance of a Lighting Maintenance Memorandum of Agreement (LMMOA) whereby the Village assumes responsibility for the maintenance and operation of certain lighting; and  Acceptance of Amendment to the December 27, 2001 Landscape Memorandum of Agreement (LMOA) whereby the Village assumes responsibility for the maintenance of landscaping, accent lighting, pedestrian amenities and stamped asphalt. Background: In October 2017, a section of sidewalk on the US1 Bridge, along with a concrete barrier and aluminum guard rail, adjacent to the southbound travel lane collapsed into the Earman River. Since that time, the Village has been working collaboratively with FDOT to complete plans for the reconstruction of the bridge. Specifically, the Village and FDOT have been planning to include pedestrian and other amenities that are beyond the scope of a typical FDOT project in the reconstruction plans. The LFA contains four main components: Locally Funded Agreement (LFA): Total cost to the Village is $128,475. This is based upon FDOT’s Long Range Estimate of $125,097 with a 2.7% escalation factor since the project will be let during the next fiscal year. The cost is based upon the:  Installation of a new, stamped asphalt crosswalk at the intersection of US1 and Northlake Boulevard,  Installation of the six (6) benches, two (2) litter receptacles, and twenty (20) irrigated planter pots by FDOT contractors (the Village will provide the equipment and is not included in the cost),  Painting FDOT’s standard pedestrian railing black,  Purchase and installation of two aluminum light poles on the bridge,  Purchase and installation of electrical components necessary to illuminate Village logo signs and underwater lighting (the Village will provide the signs to FDOT for installation while the underwater lighting will be acquired and installed by the Village), and  Amounts allocated for Mobilization (8% of cost), Maintenance of Traffic (10% of cost), and Contingencies (20% of cost). The LFA contains provisions for the Village to be reimbursed if actual costs are lower than projected or, conversely, require the Village to make additional payments if the cost of work exceeds the estimates. Further, the LFA establishes timeframes by which payments from the Village are to be made. The LFA also requires the Village to execute the Three Party Escrow Agreement, the Lighting Maintenance Memorandum Agreement and the Amendment to the Landscape Memorandum of Agreement. The LFA cost is based on the following: Pay Item Description Quantity Unit Cost Total Cost Bench Installation 6 $300 $1,800 Litter Receptacle Installation 2 300 600 Planter Pots Installation 20 300 6,000 Install Logo Signs 4 300 1,200 Painting Railing 395 LF 40 15,800 Stamped Asphalt Crosswalk 117 SY 150 17,550 Light Poles and Installation 2 20,000 40,000 Underwater Lighting Electric 1 7,700 7,700 subtotal $90,650 Contingency -- 20% 18,130 Maintenance of Traffic -- 10% 9,065 Mobilization -- 8% 7,252 subtotal $34,447 Inflationary Factor -- 2.7% (of total project costs) 3,378 TOTAL $128,475 Three Party Escrow Agreement: The parties to this escrow agreement are the Village, FDOT and the Florida Department of Financial Services’ Division of Treasury (“Treasury”). Funds to be deposited by the Village will be held by the Treasury. Treasury will disperse funds in accordance with instructions provided to it by FDOT. All interest earned remains in the escrow account. Treasury will provide quarterly statements upon request. The agreement ends once all funds are distributed. Lighting Maintenance Memorandum of Agreement (LMMOA): The LMMOA assigns operating and maintenance responsibility of decorative light poles and illuminated Village logo signs (to be located on the support columns under the bridge facing oncoming boaters) to the Village. The location of the logo signs are shown in Exhibit B of the LMMOA. The agreement establishes standards for repair, including that a minimum of 90% of the streetlights on the roadway system be operating at any time. It also establishes a process and timeframe for resolving any deficiencies in maintenance. It should be noted that the Village is acquiring two (2) light posts that meet FDOT standards for the US1 Bridge as FPL declined to install the poles on FDOT’s structure. These two light posts are accounted for in the LFA. However, FPL will install its fixtures on the posts and maintain them. Other street lights to be installed between Northlake Boulevard and Anchorage Drive South will be FPL owned and maintained. Village staff is working with FPL to install pedestrian-scaled fixtures on the light poles to illuminate the sidewalks in addition to the street. Details of the lighting infrastructure and fixtures to be used are highlighted in the FPL catalog attached to this agenda item. Amendment Number 1 to the Landscape Memorandum of Agreement (LMOA): The Amendment of the LMOA with FDOT incorporates new features into the Village’s existing LMOA with FDOT for the installation and maintenance of landscape materials on US1. This Amendment requires the Village to maintain the following:  A new pedestrian crosswalk (stamped asphalt) on the north side of the US1/Northlake Boulevard intersection,  Benches, litter receptacles and planter pots on the bridge,  Lighting (which will be maintained by FPL through a separate agreement), and  Landscaping in the planter pots and in the medians. Images of the stamped asphalt pattern, benches, litter receptacle and planter pots are included in Exhibit B of the LMOA. Project Costs Not Associated with the LFA: The Village will be providing some of the equipment to be installed as part of the project. The equipment identified below is NOT included in the LFA and will be acquired by the Village separately. Most of the equipment will be purchased by the Village and provided to FDOT contractors for installation. The underwater lighting, the removal and transplanting of any palm trees in the median and the replacement of median landscaping will be completed by the Village through its own contractors. The following is a list of equipment or activities that the Village will be responsible for outside of the LFA:  Benches (6) -- $17,600  Litter Receptacles (2) -- $5,400  Planter Pots (20) -- $22,000 (not including landscaping)  Fabrication of four (4) logo signs – $4,500  Underwater lighting -- $3,000  Removal and relocation of existing palm trees (two Silver Bismarks and ten Mongomeries) -- $15,000  Replacement landscaping in the median (between Anchorage Drive South to Northlake) -- $50,000 Landscape material in the medians will need to be replaced to meet current FDOT design standards. The replacement landscaping will not reflect exactly what is planted today – it is anticipated that fewer trees will be permitted. The expense outside of the LFA, then, is estimated to be $117,500. The Village Council is not taking action regarding these purchases. However, these funds will need to be budgeted through the development of the FY2023 Capital Improvement Plan. Account Information: During the Fiscal Year 2022 budgetary process, a total of $150,000 was budgeted for this project using “Infrastructure Surtax revenues” within the five-year Capital Improvement Plan. Fund Department Account Number Account Description Amount Infrastructure Surtax Public Works / Streets & Grounds I7321-66210 Construction & Major Renovation $128,475 The attached Resolution has been prepared/reviewed by the Village Attorney for legal sufficiency. Recommendation: Village Staff recommends Council consideration and approval of the attached Resolution approving a Locally Funded Agreement (LFA) with the State of Florida Department of Transportation providing for financial contributions and maintenance obligations associated with improvements to the U.S. Highway One Bridge over the Earman River in the amount of $128,475, with funds expended from Account No. I7321-66210 (Public Works/Streets & Grounds – Construction & Major Renovation), and authorizing execution of the Agreement in accordance with Village policies and procedures. RESOLUTION 2022-____ A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, APPROVING A LOCALLY FUNDED AGREEMENT WITH THE STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION TO PROVIDE FOR THE FUNDING AND MAINTENANCE OF CERTAIN IMPROVEMENTS RELATED TO THE REPLACEMENT OF THE U.S. HIGHWAY ONE BRIDGE OVER THE EARMAN RIVER AND AUTHORIZING THE MAYOR AND VILLAGE CLERK TO EXECUTE THE AGREEMENT; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Florida Department of Transportation is replacing the U.S. Highway One bridge over the Earman River (C-17 Canal) (“Project”); and WHEREAS, the Village has requested that the Project include additional aesthetic features, including, but not limited to, landscape planters, trash receptacles, benches, stamped concrete pavement, decorative lighting, and lighted Village logos (“Additional Improvements”); and WHEREAS, in order to facilitate the inclusion of the Additional Improvements in the Project, the Village shall provide the Department with funding in accordance with the terms and conditions of a Locally Funded Agreement and shall agree to maintain the Additional Improvements; and WHEREAS, the Village Council determines that the adoption of this Resolution is in the interests of the health, safety and welfare of the residents of the Village of North Palm Beach. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, as follows: Section 1. The foregoing “whereas” clauses are hereby adopted and incorporated herein. Section 2. The Village Council hereby approves a Locally Funded Agreement with the Florida Department of Transportation, a copy of which is attached hereto and incorporated herein, and authorizes the Mayor and Village Clerk to execute the Agreement. The Village Council authorizes funding in the amount of $128,475.00, payable from Account No. I7321-66210 (Public Works/Streets & Ground – Construction & Major Renovation), and further authorizes the Mayor and Village Manager to execute all additional agreements required by the Locally Funding Agreement, including, but not limited to, a Three Party Escrow Agreement, a Lighting Maintenance Memorandum of Agreement, and an Amendment to the existing Landscape Maintenance Memorandum of Agreement. Section 3. This Resolution shall be effective immediately upon adoption. PASSED AND ADOPTED THIS _____ DAY OF ________________, 2022. (Village Seal) MAYOR ATTEST: VILLAGE CLERK Page 1 FM No: 442891-1-52-02 FEID No: VF-596-017-984 STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION LOCALLY FUNDED AGREEMENT THIS Locally Funded Agreement (“Agreement”), entered into this day of 20 , by and between the State of Florida Department of Transportation hereinafter called the DEPARTMENT, and the Village of North Palm Beach at 501 US Highway 1, North Palm Beach, FL 33408, hereinafter called the VILLAGE. WITNESSETH WHEREAS, the VILLAGE is providing the DEPARTMENT with financial assistance for certain improvements in connection with the DEPARTMENT’s Bridge replacement work at SR-5/US-1 Federal Highway over the Earman River (C-17) Bridge 930003 in Palm Beach County, Florida. (Financial Management (FM) Number 442891-1-52-01, Funded in Fiscal Year 2022/2023); and WHEREAS, the VILLAGE has requested that the DEPARTMENT perform the following additional work: construction (install) aesthetic features (landscape planters, trash receptacles, and anchored benches), Install stamped concrete pavement, construction (install) decorative lighting, and construction (install) LED internally illuminated cabinet wall system (Financial Management (FM) Number 442891-1-52-02, Funded in Fiscal Year 2022/2023) as set forth in Exhibit A attached hereto and made a part hereof and hereinafter referred to as the Project; and WHEREAS, the improvements are in the interest of both the VILLAGE and the DEPARTMENT and it would be more practical, expeditious, and economical for the DEPARTMENT to perform such activities; and WHEREAS, the VILLAGE by Resolution No. dated the day of 20 , a copy of which is attached hereto and made a part hereof, authorizes the Mayor of the VILLAGE or designee to enter into this Agreement. NOW, THEREFORE, in consideration of the mutual benefits to be derived from joint participation on the Project, the parties agree to the following: 1. The recitals set forth above are true and correct and are deemed incorporated herein. 2. The DEPARTMENT shall be responsible for assuring that the Project complies with all applicable Federal, State and Local laws, rules, regulations, guidelines and standards. 3. The VILLAGE agrees to make all previous studies, maps, drawings, surveys and other data and information pertaining to the Project available to the DEPARTMENT at no cost. 4. The DEPARTMENT shall have the sole responsibility for resolving claims and requests for additional work for the Project. The DEPARTMENT will make reasonable efforts to obtain the VILLAGE’s input in its decisions. Page 2 5. The total cost for the Department’s Bridge work and the Project is estimated to be NINE MILLION ONE HUNDRED SIXTY THOUSAND FIVE HUNDRED FORTY EIGHT DOLLARS AND NO CENTS ($9,160,548.00). The VILLAGE’s share of the Project is an estimated amount of ONE HUNDRED TWENTY EIGHT THOUSAND FOUR HUNDRED SEVENTY FIVE DOLLARS AND NO CENTS ($128,475.00), which sum shall be paid to the DEPARTMENT. In the event the actual cost of the Project is less than the funds provided, the difference will be refunded to the VILLAGE. In the event the actual cost of the Project, without modifications, results in a sum greater than that paid by the VILLAGE, then such sum shall be the sole responsibility of the VILLAGE and shall be paid to the DEPARTMENT. (A) The VILLAGE agrees that it will, within thirty days of the execution of this Agreement, furnish the DEPARTMENT with a check in the amount of ONE HUNDRED TWENTY EIGHT THOUSAND FOUR HUNDRED SEVENTY FIVE DOLLARS AND NO CENTS ($128,475.00), towards the Project costs. In the event payment is not received by the DEPARTMENT within thirty (30) days of execution of this Agreement the DEPARTMENT reserves the right to terminate this Agreement and remove the Project from the DEPARTMENT’s Work Program. Remittance shall be made payable to the Department of Transportation. Payment shall be clearly marked to indicate that it is to be applied to FM Number 442891-1- 52-02. The DEPARTMENT shall utilize this amount towards costs of Project No. 442891-1-52-02. Payment shall be mailed to: Florida Department of Transportation Office of Comptroller General Accounting Office, LFA Section 605 Suwannee Street, MS 42B Tallahassee, Florida 32399 In lieu of mailing payment to the DEPARTMENT, the VILLAGE may also submit the payment for the Project via wire transfer. Wire transfer/Payments are to be made to: Wells Fargo Bank, N.A. Account # 4834783896 ABA # 121000248 Chief Financial Officer of Florida Re: DOT – K 11-78, Financial project # 442891-1-52-02. Page 3 In order for FDOT to receive credit for the funds due to the Department, the reference line must contain “FDOT” and an abbreviated purpose, financial project number or LFA account number. Once the wire transfer is complete, the VILLAGE shall contact Kenneth Ward at 850-414-4886. In addition to calling Mr. Ward, the VILLAGE shall send an email notification to Leos Kennedy at leos.kennedy@dot.state.fl.us stating the day and time the wire transfer was sent. (B) If the Project costs are in excess of the advance deposit amount, the VILLAGE will provide an additional deposit within fourteen (14) calendar days of notification from the DEPARTMENT. The DEPARTMENT will notify the VILLAGE as soon as it becomes apparent that Project costs are in excess of the advanced deposit amount; however, failure of the DEPARTMENT to so notify the VILLAGE shall not relieve the VILLAGE from its obligation to pay for its full participation. If the VILLAGE cannot provide the additional deposit within fourteen (14) calendar days, a letter must be submitted to and approved by the DEPARTMENT’s Project Manager indicating the date the deposit will be made and the DEPARTMENT’s written consent to the payment of the additional deposit on said date. The VILLAGE understands the request and approval of the additional time could delay the Project, and additional costs at the VILLAGE ’s expense may be incurred due to delay of the Project. In the event of non-payment, the DEPARTMENT reserves the right to terminate this Agreement and remove the Project from the Department’s Work Program. (C) If the VILLAGE ’s payment for the accepted bid amount plus allowances is less than the advance deposit amount, the DEPARTMENT will refund the amount that the advance deposit exceeds the VILLAGE’s payment for the accepted bid amount plus allowances if such refund is requested by the VILLAGE in writing. (D) Should Project modifications occur that increase the VILLAGE’s payment for the Project costs, the VILLAGE will be notified by the DEPARTMENT. The VILLAGE agrees to provide, without delay, in advance of the additional work being performed, adequate funds to ensure that cash on deposit with the DEPARTMENT is sufficient to fully fund the cost of the Project. The DEPARTMENT shall notify the VILLAGE as soon as it becomes apparent the actual costs will exceed the deposit amount. However, failure of the DEPARTMENT to so notify the VILLAGE shall not relieve the VILLAGE from its obligation to pay for its full participation. Funds due from the VILLAGE during the Project not paid within forty (40) calendar days from the date of the invoice are subject to an interest charge at a rate established pursuant to Section 55.03, F.S. In the event the VILLAGE fails to make the additional payment within the time hereinabove set forth, in addition to any other remedy, the DEPARTMENT reserves the right to terminate this Agreement. Page 4 (E) The DEPARTMENT intends to have its final and complete accounting of all costs incurred in connection with the work performed hereunder within three hundred sixty (360) days of final payment to the contractor. The DEPARTMENT considers the Project complete when the final payment has been made to the contractor, not when the construction work is complete. All Project cost records and accounts shall be subject to audit by a representative of the VILLAGE for a period of three (3) years after final close out of the Project. The VILLAGE will be notified of the final cost. Both parties agree that in the event the final accounting of total Project costs pursuant to the terms of this Agreement is less than the total deposits to date, the excess funding will be refunded to the VILLAGE. If the final accounting is not performed within three hundred sixty (360) days, the VILLAGE is not relieved from its obligation to pay. (F) In the event the final accounting of total Project costs indicate that the Project costs are greater than the total deposits to date, the VILLAGE will pay the additional amount within forty (40) calendar days from the date of the invoice from the DEPARTMENT. The VILLAGE agrees to pay interest at a rate as established pursuant to Section 55.03, F.S., on any invoice not paid within forty (40) calendar days until the invoice is paid. (G) Upon receipt of payment, from the VILLAGE to the DEPARTMENT, the DEPARTMENT will then forward the VILLAGE’s payment to the Department of Financial Services, Division of Treasury for deposit as provided in the Three Party Escrow Agreement (3PEA) between the VILLAGE, the DEPARTMENT and the State of Florida, Department of Financial Services, Division of Treasury, a copy of which is attached hereto and made a part hereof as Exhibit B. 6. The VILLAGE and the DEPARTMENT agree to maintain certain roadway and lighting improvements. The VILLAGE and the DEPARTMENT will enter into a Lighting Maintenance Memorandum of Agreement (LMMOA) whereby the VILLAGE shall agree to maintain the Project in accordance with terms of the Agreement. A copy of the Agreement is attached hereto and made part hereof as Exhibit C. The terms of this paragraph shall survive the termination of this Agreement. 7. On December 27, 2001, the VILLAGE and the DEPARTMENT entered into a Landscape Memorandum of Agreement (LMOA) whereby the VILLAGE agreed to maintain certain landscape improvements. The VILLAGE and the DEPARTMENT will enter into an Amendment to the LMOA whereby the VILLAGE shall agree to maintain the Project in accordance with terms of the Amendment and the MMOA. A copy of the amendment is attached hereto and made part hereof as Exhibit D. The terms of this paragraph shall survive the termination of this Agreement. Page 5 8. In the event it becomes necessary for either party to institute suit for the enforcement of the provisions of this Agreement, each party shall be responsible to pay their own attorney fees and court costs. Venue with respect to any such litigation shall be in Broward County. 9. This Agreement and any interest herein shall not be assigned, transferred or otherwise encumbered by the VILLAGE under any circumstances without the prior written consent of the DEPARTMENT. However, this Agreement shall run to the DEPARTMENT and its successors. 10. Except as otherwise set forth herein, this Agreement shall continue in effect and be binding to both the VILLAGE and the DEPARTMENT until the Project (FM# 442891-1- 52-02) is completed as evidenced by the written acceptance of the DEPARTMENT. 11. The VILLAGE warrants that it has not employed or obtained any company or person, other than bona fide employees of the VILLAGE, to solicit or secure this Agreement, and it has not paid or agreed to pay any company, corporation, individual or firm, other than a bona fide employee employed by the VILLAGE. For breach or violation of this provision, the DEPARTMENT shall have the right to terminate the Agreement without liability. 12. The VILLAGE / Vendor/ Contractor: (A) shall utilize the U.S. Department of Homeland Security’s E-verify system to verify the employment eligibility of all new employees hired by the VILLAGE / Vendor/ Contractor during the term of the contract; and (B) shall expressly require any subcontractors performing work or providing services pursuant to the state contract to likewise utilize the U.S. Department of Homeland Security’s E-Verify system to verify the employment eligibility of all new employees hired by the subcontractor during the contract term. 13. This Agreement is governed by and construed in accordance with the laws of the State of Florida. 14. This document incorporates and includes all prior negotiations, correspondence, conversations, agreements, or understandings applicable to the matters contained herein, and the parties agree that there are no commitments, agreements or understandings concerning the subject matter of this agreement that are not contained in this document. Accordingly, it is agreed that no deviation from the terms hereof shall be predicated upon any prior representation or agreements whether oral or written. It is further agreed that no modification, amendment, or alteration in the terms and conditions contained herein shall be effective unless contained in a written document executed with the same formality and of equal dignity herewith. Page 6 15. Any or all notices (except invoices) given or required under this Agreement shall be in writing and either personally delivered with receipt acknowledged or sent by certified mail, return receipt requested. All notices delivered shall be sent to the following addresses: If to the DEPARTMENT: Florida Department of Transportation - District Four 3400 West Commercial Blvd. Fort Lauderdale, Florida 33309-3421 Attn: Leos A. Kennedy, Jr. With a copy to: Bing Wang, P.E. A second copy to: Office of the General Counsel If to the VILLAGE: Village of North Palm Beach 501 Highway US One North Palm Beach, FL 33408 Attn: Village Manager With a copy to: Village Attorney The remainder of this page left intentionally blank Page 7 IN WITNESS WHEREOF, this Agreement is to be executed by the parties below for the purposes specified herein. Authorization has been given to enter into and execute this Agreement by Village of North Palm Beach Resolution Number , hereto attached. STATE OF FLORIDA VILLAGE OF NORTH PALM BEACH DEPARTMENT OF TRANSPORTATION BY: BY: NAME: STEVEN C. BRAUN, P.E. TITLE: Chairperson/ Mayor DIRECTOR OF TRANSPORTATION DEVELOPMENT ATTEST: APPROVED: (AS TO FORM) BY: BY: VILLAGE CLERK (SEAL) OFFICE OF THE GENERAL COUNSEL APPROVED: APPROVED: BY: BY: ATTORNEY DISTRICT PROGRAM MGMT. ADMINISTRATOR Page 8 EXHIBIT A SCOPE OF SERVICES FM# 442891-1-52-02 On behalf of the Village of North Palm Beach (VNPB), the DEPARTMENT shall construct, the following improvements are to include but not be limited to: 1. Aesthetic Features:  Construction (install) the following items: o Anchored benches to be supplied by the VNPB. o Anchored landscaped planters to be supplied by the VNPB. o Anchored litter (trash) receptacle to be supplied by the VNPB. 2. Lighting:  Construction (install) two (2) light poles on each side of the bridge per construction plans. Florida Power and Light (FPL) will install the decorative tear drop style light fixtures per construction plans. There is a lighting maintenance agreement between the Village and the Department.  Construction (install) lighting pull boxes and conduits to accommodate installation of underwater lighting. Installation of underwater lighting will be construction by the VNPB in the future, the DEPARTMENT will not install underwater lighting. 3. Stamped Concrete Crosswalk:  Install stamped asphalt crosswalk on the north leg of intersection of SR-5/US-1 and Northlake Boulevard per construction plans. 4. Special Signs:  Install four (4) LED internally illuminated VNPB logo per construction plans. Page 9 EXHIBIT B THREE PARTY ESCROW AGREEMENT THIS AGREEMENT is made and entered into by and between the State of Florida, Department of Transportation ("FDOT"), _Village of North Palm Beach __ (“Participant”), and the State of Florida, Department of Financial Services, Division of Treasury (“Escrow Agent”), and shall become effective upon the Agreement’s execution by Escrow Agent. WHEREAS, FDOT and Participant are engaged in the following project (“Project”): Project Name: Install stamped concrete pavement, construction (install) aesthetic features, decorative lighting, and construction (install) LED internally illuminated cabinet wall system Project #: 442981-1-52-02 County: Palm Beach WHEREAS, FDOT and Participant desire to establish an escrow account for the project. NOW THEREFORE, in consideration of the premises and the covenants contained herein, the parties agree to the following: 1. An initial deposit will be made into an interest bearing escrow account established hereunder for the purposes of the Project. The escrow account will be opened with the Escrow Agent on behalf of FDOT upon Escrow Agent’s receipt and execution of this Agreement. 2. Other deposits to the escrow account may be made during the life of this Agreement. 3. Deposits will be delivered in accordance with instructions provided by the Escrow Agent to the FDOT for deposit into the escrow account. A wire transfer or ACH deposit is the preferred method of payment and should be used whenever possible. 4. FDOT's Comptroller or designee shall be the sole signatory on the escrow account with the Escrow Agent and shall have sole authority to authorize withdrawals from the account. Withdrawals will only be made to FDOT or the Participant in accordance with the instructions provided to the Escrow Agent by FDOT’s Comptroller or designee. 5. Moneys in the escrow account will be invested in accordance with section 17.61, Florida Statutes. The Escrow Agent will invest the moneys expeditiously. Income is only earned on the moneys while invested. There is no guaranteed rate of return. Investments in the escrow account will be assessed a fee in accordance with Section 17.61(4)(b), Florida Statutes. All income of the investments shall accrue to the escrow account. 6. Unless instructed otherwise by FDOT, all interest accumulated in the escrow account shall remain in the account for the purposes of the Project. Page 10 7. The Escrow Agent agrees to provide written confirmation of receipt of funds to FDOT. FDOT agrees to provide a copy of such written confirmation to Participant upon request. 8. The Escrow Agent further agrees to provide quarterly reports to FDOT concerning the escrow account. FDOT agrees to provide a copy of such quarterly reports to Participant upon request. 9. The Escrow Agent shall not be liable for any error of judgment or for any act done or omitted by it in good faith, or for anything which it may in good faith do or refrain from doing in connection herewith. 10. Escrow Agent shall have no liability for any claim, cost, expense, damage or loss due to the acts or omissions of FDOT and Participant, nor from any separate agreements between FDOT and Participant and shall have no responsibility to monitor or enforce any responsibilities herein or in any separate agreements associated with this Agreement between FDOT and Participant. 11. This Agreement shall be governed by and interpreted in accordance with the laws of the State of Florida. 12. This Agreement may be executed in two or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. 13. This Agreement shall terminate upon disbursement by the Escrow Agent of all money held by it in the escrow account in accordance with the instructions given by FDOT’s Comptroller or designee and notification from FDOT to Escrow Agent that the account is to be closed. The remainder of this page is blank. Page 11 IN WITNESS WHEREOF, the parties have duly executed the Agreement on the date(s) below. For FDOT (signature) For PARTICIPANT (signature) Name and Title Name 59-3024028 Federal Employer I.D. Number Title F-596-017-984-001 Date Federal Employer I.D. Number Date FDOT Legal Review: For Escrow Agent (signature) Name and Title Date Page 12 EXHIBIT C DISTRICT FOUR LIGHTING MEMORANDUM OF AGREEMENT WITH VILLAGE OF NORTH PALM BEACH SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 DISTRICT FOUR LIGHTING MAINTENANCE MEMORANDUM OF AGREEMENT THIS AGREEMENT made and entered into this date _________________________, by and between the STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION, a component AGENCY of the State of Florida, hereinafter called the DEPARTMENT, and Village of North Palm Beach, a municipal corporation existing under the Laws of Florida, hereinafter called the AGENCY. WITNESSETH: WHEREAS, the DEPARTMENT has jurisdiction over State Road 5/ US1 beginning from State Road (SR) 5 / Mile Post (M.P.) M.P. 0.622 to 0.849 and WHEREAS, the DEPARTMENT seeks to install and have maintained by the AGENCY certain highway IMPROVEMENTS; and WHEREAS, as part of the continual updating of the State of Florida Highway System, the DEPARTMENT, for the purpose of safety, protection of the investment and other reasons, has constructed and does maintain SR 5 beginning from M.P. 0.622 to M.P. 0.849 (within the limits of the AGENCY); and WHEREAS, it is the intent of the AGENCY and the DEPARTMENT that the AGENCY shall maintain the specific elements constructed under Project Number 442891-1-52-01 to include decorative coated light poles, illuminated “The Village of North Palm Beach” logo signs and Florida Power & Light (FPL) new roadway lighting; hereinafter called IMPROVEMENTS installed along SR 5 M.P. 0.622 to M.P. 0.849; and WHEREAS, the Project involves the scope of work as described within Exhibit A (Project Location, Description and Aerial) and Exhibit B (Construction Plans), which will benefit the AGENCY; and WHEREAS the parties hereto mutually recognize the need for entering into an AGREEMENT designation and setting forth the responsibilities of each party; and WHEREAS the AGENCY by Resolution Number ______________ entered this date ________________, attached hereto and by this reference made a part hereof, desires to enter into this AGREEMENT and authorizes its officers to do so; NOW THEREFORE, for and in consideration of the mutual benefits to flow each to the other, the parties covenant and agree as follows: 1. RECITALS The recitals set forth above are true and correct and are deemed incorporated herein. SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 2. INSTALLATION OF FACILITIES A. The DEPARTMENT has issued Project Number 442891-1-52-01 to construct the IMPROVEMENTS as detailed in Exhibit A and Exhibit B that will benefit the AGENCY. B. The IMPROVEMENTS shall comply with the laws and regulations relating to the Americans with Disabilities Act of 1990, as currently enacted or as may be amended from time to time ("ADA"). If there are any major changes to the plan(s), the DEPARTMENT shall provide the modified plan(s) to the AGENCY and the AGENCY shall provide their approval or disapproval to the DEPARTMENT within ten (10) business days. The DEPARTMENT may elect to withdraw the IMPROVEMENTS if changes are not approved within the given time frame. C. The AGENCY shall be invited to assist the DEPARTMENT in final inspection before acceptance of the job by the DEPARTMENT. D. The AGENCY must maintain the IMPROVEMENTS associated within the limits of the project. 3. MAINTENANCE OF FACILITIES A. The AGENCY agrees to maintain the IMPROVEMENTS to be installed under Project Number 442891-1-52-01 within the limits of construction. Maintenance by the AGENCY will include but not limited to inspection, repair, restoration, replacement, coating replacement and general maintenance of all decorative or non-standard features within the limits of construction. IMPROVEMENTS are defined as items requested by the AGENCY that are not defined in the DEPARTMENT'S Design Standards. This includes Project Number 442891-1-52-01 for decorative coated light poles, illuminated “The Village of North Palm Beach” logo signs and FPL new roadway lighting installed along SR 5, from M.P. 0.622 to M.P. 0.849. 1) The AGENCY agrees to maintain, at its sole cost and expense, the IMPROVEMENTS set forth in Exhibit A in compliance with any and all applicable laws which shall include, but not be limited to, laws and regulations relating to the Americans with Disabilities Act ("ADA") of 1990, as currently enacted or as may be amended from time to time. 2) The IMPROVEMENTS shall be kept clean and free from trash and debris. Maintenance and cleaning of all IMPROVEMENTS shall comply with the Department’s Stormwater Pollution Prevention Plan and National Pollutant Discharge Elimination System (NPDES) Stormwater Pollution Prevention Plan and all other environmental laws. The IMPROVEMENTS shall be kept free of graffiti. The IMPROVEMENTS shall be free of pests such as stinging insects, rodents, and vermin, including removal of nests as needed. 3) As part of the maintenance responsibility, the AGENCY shall keep in good repair and replace, defective or worn-out parts of the IMPROVEMENTS. The AGENCY's SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 responsibility to keep the IMPROVEMENTS in good repair shall include all necessary inspection, maintenance, repair and replacement of any type or nature, including, but not limited to, maintenance, repair, coating replacement, and replacement due to normal wear and tear, named storm event, acts of God, vandalism, and accidents. The AGENCY shall take all necessary steps to maintain the IMPROVEMENTS in a manner to protect against injury to any person or property. 4) The AGENCY shall perform all activities necessary to keep the IMPROVEMENTS fully operating, properly functioning, with a minimum of 90% of the lights burning for any lighting type or roadway system at all times in accordance with the original design thereof, whether necessitated by normal wear and tear, accidental or intentional damage, or acts of nature. Said maintenance shall include, but shall not be limited to, providing electrical power, and paying all charges associated therewith, routine inspection and testing, preventative maintenance, emergency maintenance, replacement of any component parts of the IMPROVEMENTS (including the poles and all other component parts installed as part of the IMPROVEMENTS), and locating (both vertically and horizontally) the IMPROVEMENTS, as may be necessary. 5) The above-named functions to be performed by the AGENCY may be subject to periodic inspections by the DEPARTMENT at the discretion of the DEPARTMENT. Such inspection findings will be shared with the AGENCY and shall be the basis of all decisions regarding, reworking relating to the maintenance obligation I function or AGREEMENT termination. 6) The AGENCY shall be solely responsible for any damages to surrounding property, real estate, vehicles, pedestrians, or other assets occurring as a result of maintenance and operation of the IMPROVEMENTS and shall repair such damage to the satisfaction of the DEPARTMENT at no expense to the DEPARTMENT, as per the requirements in Exhibit C (Maintenance Plan Requirements). 7) The AGENCY shall be responsible to maintain the light pole structures and electrical components. The AGENCY shall replace the structure if destroyed in an accident by third parties. The DEPARTMENT expressly assigns its rights, interests and privileges pertaining to said IMPROVEMENTS’ damage to the AGENCY, so AGENCY can pursue all claims and causes of actions against the third parties responsible for the damage. The DEPARTMENT will assist the AGENCY as necessary and will confirm AGENCY’S authorization to pursue recovery. The AGENCY will be responsible for all attorneys’ fees and costs incurred in its recovery activities. The AGENCY shall not file suit in the name of the DEPARTMENT. B. The AGENCY shall indemnify the DEPARTMENT for any and all costs or expenses incurred by the DEPARTMENT for the AGENCY'S failure to comply with all ADA Laws existing and as may be amended. Costs and expenses shall include the costs to make the facility ADA compliant, Attorney's fees and costs and any judgments. Adjacent sidewalk areas shall be accessible at all times. If sidewalk closures are needed, alternate routes shall be clearly identified, and missing sidewalk shall be restored either with permanent or temporary materials at the end of each workday. SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 C. All IMPROVEMENTS shall at all times have a notification sign posted with the name and phone number of the DEPARTMENT within the AGENCY responsible for maintenance of the IMPROVEMENTS so that members of the public may contact AGENCY regarding problems with the IMPROVEMENTS. The AGENCY shall promptly respond and correct all complaints regarding maintenance. The IMPROVEMENTS to be constructed with this project shall not contain advertising. Nor shall advertising be placed upon them by any party in the future. D. It is understood and agreed by the parties that upon "final acceptance" (as that term is described in the Standard Specifications for Roadway and Bridge Construction, as amended by contract documents section 5-11) by the DEPARTMENT of the Project and Notice thereof to the AGENCY, the AGENCY shall be responsible for maintenance of the Project in accordance with the following Federally and State accepted standards (current editions at the time of execution of this AGREEMENT and any amendments hereafter) and all costs related thereto: (a) FDOT Design Manual (FDM), (b) Florida Green Book, (c) Standard Specifications for Roadway and Bridge Construction, (d) FDOT Standard Plans for Roadway Construction, (e) Manual on Uniform Traffic Control Devices (MUTCD), and (f) all other applicable local, state, or federal laws, rules, resolutions, or ordinances, and FDOT procedures. In the event of a conflict between documents, standards, and procedures the more stringent shall apply. E. Any work impacting traffic flow along SR 5 must be coordinated with the DEPARTMENT. Lane closures must be submitted for approval in accordance with DEPARTMENT procedures and policies and will meet the goals established in the DEPARTMENT's Open Roads Policy. 4. NOTICE OF MAINTENANCE DEFICIENCIES A. If, at any time while the terms of this AGREEMENT are in effect, it shall come to the attention of the DEPARTMENT that the AGENCY's responsibility as established herein or a part thereof is not being properly accomplished pursuant to the terms of this AGREEMENT, the DEPARTMENT may issue a written notice, that a deficiency or deficiencies exist(s), by sending a certified letter to the AGENCY, in care of the VILLAGE OF NORTH PALM BEACH CITY MAYOR, to place the AGENCY on notice regarding its maintenance deficiencies. Thereafter, the AGENCY shall have a period of sixty (60) days within which to correct the citied deficiency or deficiencies. It said deficiencies are not corrected within the time period, the DEPARTMENT may, at its option, proceed under one or more or a combination of the following items: 1) The DEPARTMENT may repair any item or a number of items. Corrective actions will be performed with the DEPARTMENT and/or its independent contractor's materials, equipment, and personnel. The actual cost for such work will be charged to the AGENCY. 2) The DEPARTMENT may remove or replace any item or number of items with the standard DEPARTMENT item. Corrective actions will be performed with the SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 DEPARTMENT and/or its independent contractor's materials, equipment, and personnel. The actual cost for such work will be charged to the AGENCY. 3) If there is no standard equivalent item or if in the DEPARTMENT's discretion the item is not necessary for the operations of the roadway, the DEPARTMENT may remove the item in its entirety and restore the area to a condition acceptable to the DEPARTMENT. Corrective actions will be performed with the DEPARTMENT and/or its independent contractor's materials, equipment, and personnel. The actual cost for such work will be charged to the AGENCY. 4) At the discretion of the DEPARTMENT, terminate the AGREEMENT in accordance with Paragraph 7 of this AGREEMENT and remove, by the DEPARTMENT or its Contractor's personnel, all the IMPROVEMENTS installed under this AGREEMENT and charge the AGENCY the reasonable cost of such removal. 5. FUTURE DEPARTMENT IMPROVEMENTS It is understood between the parties hereto that the IMPROVEMENTS covered by this AGREEMENT may be removed, relocated, or adjusted at any time in the future as determined to be necessary by the DEPARTMENT in order that the adjacent state road be widened, altered, or otherwise changed to meet with future criteria or planning of the DEPARTMENT. 6. FUTURE AGENCY IMPROVEMENTS The AGENCY may construct additional IMPROVEMENTS within the limits of the rights of ways identified as a result of this document subject to the following conditions: 1) Plans for any new IMPROVEMENTS shall be subject to approval by the DEPARTMENT. The AGENCY shall not change or deviate from said plans without written approval by the DEPARTMENT. 2) The AGENCY shall procure a permit and/ or Construction AGREEMENT from the DEPARTMENT, as appropriate. 3) All IMPROVEMENTS shall be developed and implemented in accordance with appropriate state safety and roadway design standards. 4) The AGENCY agrees to comply with the requirements of this AGREEMENT regarding any additional IMPROVEMENTS installed at no cost to the DEPARTMENT. 7. AGREEMENT TERMINATION This AGREEMENT may be terminated under anyone (1) of the following conditions: 1) By the DEPARTMENT, if the AGENCY fails to perform its duties under this AGREEMENT, following ten (10) days written notice. The AGENCY shall reimburse SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 the DEPARTMENT for any expenditures for the installation of said IMPROVEMENTS and the cost to remove and or replace said improvement with the standard improvement or remove in its entirety. 2) By the DEPARTMENT, for refusal by the AGENCY to allow public access to all documents, papers, letters, or other material subject to the provisions of Chapter 119, Florida Statutes, and made or received by the AGENCY in conjunction with this AGREEMENT. 3) Only if mutually agreed to by both parties with a six (6) month written notice. 8. AGREEMENT TERM The term of this AGREEMENT commences upon execution by all parties. The term of this AGREEMENT shall remain in effect for as long as the IMPROVEMENTS shall exist. 9. LIABILITY AND INSURANCE REQUIREMENTS A. With respect to any of the AGENCY'S agents, consultants, sub-consultants, contractors, and/or sub-contractors, such party in any contract for the IMPROVEMENTS shall agree to indemnify, defend, save and hold harmless the DEPARTMENT from all claims, demands, liabilities, and suits of any nature arising out of, because of or due to any intentional and/or negligent act or occurrence, omission or commission of such agents, consultants, sub consultants, contractors and/or subcontractors. The AGENCY shall provide to the DEPARTMENT written evidence of the foregoing upon the request of the DEPARTMENT. It is specifically understood and agreed that this indemnification clause does not cover or indemnify the DEPARTMENT for its own negligence. B. In the event that AGENCY contracts with a third party to provide the services set forth herein, any contract with such third party shall include the following provisions: 1) AGENCY'S contractor shall at all times during the term of this AGREEMENT keep and maintain in full force and effect, at contractor's sole cost and expense, Comprehensive General Liability with minimum limits of $1,000,000.00 per occurrence combined single limit for Bodily Injury Liability and Property Damage Liability and Worker's Compensation insurance with minimum limits of $500,000.00 per Liability. Coverage must be afforded on a form no more restrictive that the latest edition of the Comprehensive General Liability and Worker's Compensation policy without restrictive endorsements, as filed by the Insurance Services Office and shall name the DEPARTMENT as an additional insured. 2) AGENCY'S contractor shall furnish AGENCY with Certificates of Insurance of Endorsements evidencing the insurance coverages specified herein prior to the beginning performance of work under this AGREEMENT. 3) Coverage is not to cease and is to remain in full force and effect (subject to cancellation notice) until all performance required of AGENCY'S contractor is completed. All policies must be endorsed to provide the DEPARTMENT with at SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 least thirty (30) days' notice of cancellation and or/or restriction. If any of the insurance coverages will expire prior to the completion of work, copies of renewal policies shall be furnished at least (30) days prior to the date of expiration. 10. E-VERIFY REQUIREMENTS The AGENCY shall: 1) Utilize the U.S. DEPARTMENT of Homeland Security's E-Verify system to verify the employment eligibility of all new employees hired by the AGENCY for the work performed under this AGREEMENT; and 2) Expressly require any contractors performing work or providing services pursuant to the state contract to likewise utilize the U.S. DEPARTMENT of Homeland Security's E-Verify system to verify the employment eligibility of all new employees hired by the subcontractor during the contract term. 11. ENTIRE AGREEMENT This writing embodies the entire Agreement and understanding between the parties hereto and there are no other Agreements and understanding, oral or written, with reference to the subject matter hereof that are not merged herein and superseded hereby except the Local Funded Agreement(s) and State Highway Lighting Maintenance and Compensation Agreement(s) signed between the parties, as amended, as to all other IMPROVEMENTS not specifically mentioned in this Agreement. The streetlights installed under this project will be compensated as streetlights under the State Highway Lighting Maintenance and Compensation Agreement. If the DEPARTMENT and AGENCY fail to agree on the annual lump sum amount to be paid under the State Highway Lighting Maintenance and Compensation Agreement, this Agreement shall supersede that Agreement and the AGENCY agrees to maintain the lights solely under this Agreement. 12. EXPENDITURE OF MONEY The DEPARTMENT, during any fiscal year, shall not expend money, incur any liability, or enter into any contract which, by its terms, involves the expenditure of money in excess of the amounts budgeted as available for expenditure during such fiscal year. Any contract, verbal or written, made in violation of this subsection is null and void, and no money may be paid on such contract. The DEPARTMENT shall require a statement from the Comptroller of the DEPARTMENT that funds are available prior to entering into any such contract or other binding commitment of funds. Nothing herein contained shall prevent the making of contracts for periods exceeding one (1) year, but any contract so made shall be executory only for the value of the services to be rendered or agreed to be paid for in succeeding fiscal years; and this paragraph shall be incorporated verbatim in all contracts of the DEPARTMENT which are for an amount in excess of TWENTY-FIVE THOUSAND DOLLARS ($25,000.00) and which have a term for a period of more than one year. SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 13. DISPUTES The DEPARTMENT'S District Secretary shall decide all questions, difficulties, and disputes of any nature whatsoever that may arise under or by reason of this AGREEMENT, the prosecution or fulfillment of the service hereunder and the character, quality, amount and value thereof; and his decision upon all claims, questions and disputes shall be final and conclusive upon the parties hereto. 14. ASSIGNMENT This AGREEMENT may not be assigned or transferred by the AGENCY in whole or part without the consent of the DEPARTMENT. 15. LAWS GOVERNING This AGREEMENT shall be governed by and construed in accordance with the laws of the State of Florida. In the event of a conflict between any portion of the contract and Florida law, the laws of Florida shall prevail. Venue with respect to judicial proceedings arising out of this AGREEMENT shall be in Broward County, Florida. 16. NOTICES All notices given or required under this AGREEMENT shall be in writing and either personally delivered with receipt acknowledgement or sent by certified mail, return receipt requested. All notices shall be sent to the following addresses. If to the DEPARTMENT: State of Florida Department of Transportation Attention: District Maintenance Engineer 3400 West Commercial Blvd Ft. Lauderdale, FL 33309-3421If to the AGENCY: Village Of North Palm Beach Attention: City Mayor 17. LIST OF EXHIBITS Exhibit A: Project Location, Description and Aerial Exhibit B: Lighting Plans Exhibit C: Maintenance Plan Requirements SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 IN WITNESS OF THE FOREGOING, the parties have set their hands and seals the day and year first above written. AGENCY: Village Of North Palm Beach, a municipal Corporation of the State of Florida: By: _____________________________________ Date: _____________________________ City Manager / Mayor Print Name: ______________________________ ATTEST: By: _____________________________________ Date: _____________________________ Clerk Print Name: ______________________________ Approved as to Form: By: _____________________________________ Date: _____________________________ City Attorney Print Name: ______________________________ SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 IN WITNESS OF THE FOREGOING, the parties have set their hands and seals the day and year first above written. DEPARTMENT: STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION Sign: ___________________________ Director of Operations Print Name: Paul A. Lampley Date: ____________________________ Approval as to Form: Sign: ___________________________ District General Counsel Print Name: Dawn Raduano Date: ____________________________ SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 EXHIBIT A PROJECT LOCATION, DESCRIPTION AND AERIAL I. Location: The IMPROVEMENTS associated with this AGREEMENT are located in the Village of North Palm Beach, in Palm Beach County, Florida along State Road 5 beginning M.P. 0.622 to M.P. 0.849. II. Description of Work: Project Number 442891-1-52-01 to include decorative color coated painted light poles with Light- emitting Diode (LED) fixtures, standard aluminum light poles with LED fixtures, utility conflict poles with LED fixtures, and lighting retrofit of existing high pressure sodium lighting fixtures to LED fixtures, illuminated “The Village of North Palm Beach” logo signs. It will be the responsibility of the AGENCY to maintain the IMPROVEMENTS described in this AGREEMENT. III. Aerial SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 EXHIBIT B LIGHTING PLANS Lighting Plans prepared by Gordon D. Ziecina, P.E., dated January 13th, 2022, as approved by the DEPARTMENT. LIGHTING PLANS (attached) Sheets Included: PDF Page Number (#) Plan Sheet (#) Sheet(s) Description 13 L-1 KEY SHEET 14 L-2 TABULATION OF QUANTITIES 15 L-3 GENERAL NOTES 16 L-4 POLE DATA AND LAGEND 17 - 19 L-5 thru L-7 LIGHTING PLAN 20 - 23 L-8 thru L-11 LIGHTING DETAIL SHEET 24 - 25 L-12 thru L-13 SERVICE POINT DETAIL [The remainder of this page intentionally left blank.] STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION NO. SHEET YEAR FISCAL FINANCIAL PROJECT ID 442891-1-52-01 PALM BEACH COUNTY (93040) 23 EXPRESSWAY T U R NPI KE 10 PENSACOLA FORT WALTON BEACH PANAMA CITY CHIPLEY TALLAHASSEE 75 10 295 95 JACKSONVILLE ST AUGUSTINE GAINESVILLE OCALA DAYTONA BEACH DELAND 4 NEW PORT RICHEY TAMPA 75 4 LAKELAND MELBOURNE - COCOA ORLANDO BARTOWST PETERSBURG 275 SARASOTA - BRADENTON 75 95 FT PIERCE FT MYERS WEST PALM BEACH FT LAUDERDALE MIAMI 75 75 NAPLES KEY WEST CITY LAKE FLORIDA'S BEACH LINE CONTRACT NO. CONSTRUCTION SHEET DESCRIPTIONSHEET NO. FDOT PROJECT MANAGER: BING WANG, P.E. TBD L-1 (FEDERAL FUNDS) CONTRACT PLANS LIGHTING PLANS INDEX OF LIGHTING PLANS pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\KEYSLT01.DGNUSER: 5lamarj 1/13/2022 4:42:55 PM Default SR-5/US-1 OVER EARMAN RIVER (C-17) BRIDGE 930003 LOCATION OF PROJECT https://goo.gl/maps/mHnZ8BDmik14ji9r5 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.*REPORT OF CORE BORINGSGL-1 thru GL-2 and sealed document. This sheet is contained in a separate digitally signed only to indicate that it is part of the Lighting Plans. * These sheets are included in the Index of Lighting Plans ENGINEER OF RECORD LIGHTING PLAN STATE OF ��� No 33770 REENIGNE LANO ISS EFORP ESNECIL ADIROLF A NICEIZ .D NODRO GVENDOR NO.: 043682340.001 CONTRACT NO.: C9V86 Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 P.E. NO.: 33770 Gordon D. Ziecina, P.E. ON ANY ELECTRONIC COPIES. AND THE SIGNATURE MUST BE VERIFIED NOT CONSIDERED SIGNED AND SEALED PRINTED COPIES OF THIS DOCUMENT ARE ON THE DATE ADJACENT TO THE SEAL SIGNED AND SEALED BY: THIS ITEM HAS BEEN DIGITALLY FEBRUARY, 2022. BIDDABILITY SUBMITTAL SERVICE POINT DETAIL L-12 thru L-13 LIGHTING DETAIL SHEET L-8 thru L-11 L-5 thru L-7 LIGHTING PLAN L-4 POLE DATA AND LEGEND L-3 GENERAL NOTES L-2 TABULATION OF QUANTITIES L-1 KEY SHEET 13 L-2 pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\TABQLT01.dgnUSER: 5lamarj 1/13/2022 4:42:57 PM Default 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION TABULATION OF QUANTITIES CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.ITEM NOTE. WILL BE REMOVED AND DISPOSED OF BY THE FDOT CONTRACTOR. EXCEPT THE LUMINAIRES AS NOTED IN THE LIGHT POLE REMOVAL PAY EXISTING LIGHTING CONDUCTORS (715-1-60). ALL INCIDENTAL ITEMS ASSOCIATED WITH THE EXISTING LIGHT POLES (I.E. PULL BOXES ETC.) THE TWO GROUND MOUNTED LOAD CENTERS, THE NPB VILLAGE LOGO SIGNS, REMOVE THE EXISTING LIGHT POLES (715-4-70), AND THE CONCRETE POLE AT STA. 275+41 46' RT, INSTALL ALL BRIDGE MOUNTED JUNCTION BOXES, BRIDGE MOUNTED CONDUIT WITH CONDUCTORS, THE FDOT CONTRACTOR SHALL INSTALL THE TWO BRIDGE MOUNTED LIGHT POLES AT STA. 274+25 60' RT, 274+25 61' LT, THE DECORATIVE FDOT CONTRACTOR: PROPERLY. INSTALL THE DECORATIVE LIGHT FIXTURES, COMPLETE THE ELECTRICAL WIRING, AND VERIFY THE LIGHT FIXTURES ARE FUNCTIONING CONTRACTOR INSTALLS THE BRIDGE MOUNTED LIGHT POLES, AND THE DECORATIVE CONCRETE LIGHT POLE, THE FPL CONTRACTOR WILL CONDUIT, BRIDGE MOUNTED JUNCTION BOXES, THE TWO GROUND MOUNTED LOAD CENTERS, AND THE REMOVAL ITEMS. AFTER FDOT LIGHT POLES AT STA. 274+25 60' RT, 274+25 61' LT, THE DECORATIVE CONCRETE POLE AT STA. 275+41 46' RT. THE BRIDGE MOUNTED THE FPL CONTRACTOR SHALL PERFORM ALL WORK SHOWN IN THESE PLANS EXCEPT FOR THE INSTALLATION OF THE TWO BRIDGE MOUNTED FPL CONTRACTOR: ALLOCATION OF WORK BETWEEN FPL CONTRACTOR AND FDOT CONTRACTOR: FPL CONTRACTOR TABULATION OF QUANTITIES DESCRIPTION UNIT SHEET NUMBERS SHEET THIS TOTAL TOTAL GRAND L-5 L-6 L-7 L-8 L-9 PLAN FINAL PLAN FINAL PLAN FINAL PLAN FINAL PLAN FINAL PLAN FINAL PLAN FINAL CONDUIT, FURNISH & INSTALL, OPEN TRENCH LF 75 208 67 350 350 CONDUIT, FURNISH & INSTALL, DIRECTIONAL BORE LF 198 475 130 803 803 PULL & SPLICE BOX, F&I, 13" x 24"EA LUMINAIRE & BRACKET ARM, MOUNTED ON FPL TRANSMISSION POLE EA 3 1 4 4 LUMINAIRE ONLY INSTALL ON DECORATIVE POLES INSTALLED BY FDOT CONTRACTOR EA 3 3 3 LIGHTING CONDUCTORS, F&I, NO 1/0 TPX LF 273 1024 329 1626 1626 POLE CABLE DISTRIBUTION SYSTEM, CONVENTIONAL FURNISH & INSTALL EA 2 4 1 7 7 LIGHT POLE COMPLETE- SPECIAL DESIGN, F&I, SINGLE ARM SHOULDER MOUNT, CONCRETE, 30'EA 2 4 1 7 7 FDOT CONTRACTOR TABULATION OF QUANTITIES NO. ITEM PAY DESCRIPTION UNIT SHEET NUMBERS SHEET THIS TOTAL TOTAL GRAND L-5 L-6 L-7 L-8 L-9 PLAN FINAL PLAN FINAL PLAN FINAL PLAN FINAL PLAN FINAL PLAN FINAL PLAN FINAL 630 2 15 CONDUIT, FURNISH & INSTALL, BRIDGE MOUNT LF 176 40 40 256 256 635 2 11 PULL AND SPLICE BOXES, F&I, 13" X 24"EA 4 1 5 5 635 3 12 JUNCTION BOX, F&I, MOUNTED EA 2 2 2 6 6 639 3 11 ELECTRICAL SERVICE DISCONNECT, F&I, POLE MOUNT EA 1 1 2 2 641 2 12 PRESTRESSED CONCRETE POLE, F&I, TYPE P-II SERVICE POLE EA 1 1 2 2 700 5 40 INTERNALLY ILLUMINATED SIGN, INSTALL ONLY, FURNISHED BY VILLAGE OF NORTH PALM BEACH EA 2 2 4 4 715 1 15 LIGHTING CONDUCTORS, F&I, NO. 1/0 TPX LF 176 176 176 715 1 60 LIGHTING CONDUCTORS, REMOVE & DISPOSE, CONTRACTOR OWNS LF 112 680 280 1072 1072 715 4 50 LIGHT POLE COMPLETE, INSTALL ONLY, DECORATIVE CONCRETE POLE 30' MOUNTING HEIGHT EA 1 1 1 715 4 70 LIGHT POLE COMPLETE, REMOVE POLE AND FOUNDATION EA 1 5 2 8 8 715 7 11 LOAD CENTER, F&I, SECONDARY VOLTAGE AS 1 1 2 2 715 500 1 POLE CABLE DISTRIBUTION SYSTEM, CONVENTIONAL EA 3 3 3 715 535 130 LIGHT POLE COMPLETE - DECORATIVE BRIDGE MOUNTED POLE, INSTALL ONLY, SINGLE ARM - ALUMINUM 30'EA 2 2 2 14 L-3 pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\GNNTLT01.dgnUSER: 5lamarj 1/13/2022 4:42:59 PM Default 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION GENERAL NOTES CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.WIRING, AND FIXTURE ARMS ONLY. PAY ITEM 715-535-130: FDOT CONTRACTOR TO INSTALL BRIDGE MOUNTED POLES, ELECTRICAL FDOT CONTRACTOR TO FURNISH AND INSTALL LIGHTING LOAD CENTER WITHIN FDOT ROADWAY AS SHOWN ON PLANS. FPL CONTRACTOR TO FURNISH AND INSTALL POWER SERVICE POINT AS SHOWN ON PLANS. PAY ITEM 715-7-11 1AS NORTH PALM BEACH 33408 645 PROSEPERITY FARMS ROAD PH NO. 561-641-3443 ASSISTANT PUBLIC WORKS DIRECTOR/VILLAGE OF NORTH PALM BEACH MR. KEN HERN LUMINAIRES DELIVERED TO: SHALL BE DISPOSED OF BY THE CONTRACTOR. CONTRACTOR IS TO DELIVER THE LUMINAIRES TO THE VILLAGE OF NORTH PALM BEACH. ALL OTHER REMOVAL ITEMS EXISTING CONDITIONS. WIRING, ETC). THIS PAY ITEM INCLUDES THE RESTORATION OF THE AREA OF THE REMOVED LIGHTING POLE TO MATCH LUMINAIRES, AS WELL AS ALL INCIDENTAL ITEMS ASSOCIATED WITH THE LIGHT POLES (I.E. PULL BOXES, CONDUIT PAY ITEM 715-4-70: PAYMENT INCLUDES REMOVAL OF DIRECT BURIAL LIGHTING POLES, FIXTURE MOUNTING ARMS, AND IN CONDUIT TO COMPLETE LIGHTING CIRCUITS A & B FOR ALL LIGHTING FIXTURES. FOR FDOT CONTRACTOR ONLY. FPL CONTRACTOR TO INSTALL SUFFICENT LENGTH OF #1/0 TPX CONDUCTOR OVERHEAD PAY ITEM NUMBER 715-1-15 (LIGHTING CONDUCTORS): ARE QUANTIFIED AS POINT TO POINT PLAN DISTANCE ALL CONDUITS SHALL BE 1 RUN - 2" UNLESS OTHERWISE NOTED ON PLANS. PAY ITEM 630-2-15: LIGHTING PAY ITEM FOOTNOTES: BENDS SHALL BE NOT LESS THEN RECOMMENDED BY N.E.C. OR N.E.S.C. FOR CABLE USED. MANUFACTURER'S REQUIREMENTS, USE PULLING COMPOUND PER MANUFACTURER'S REQUIREMENTS. ALL PULLING INSTRUCTIONS: CONNECT PULLING DEVICES TO COPPER WIRE AND NOT TO JACKET AND MEET6. PERFORMANCE OF WORK AROUND PRIMARY HIGH VOLTAGE COMPONENTS. TAKING SAFETY PRECAUTIONS AS NECESSARY, EXERCISE EXTREME CAUTION AT ALL TIMES IN THAT IS WITHIN 10' OF ENERGIZED ELECTRICAL CONDUCTORS. FPL, AT ITS OPTION, MAY ASSIST IN NOTIFY TREVOR BUYS (561-267-5266) WITH FPL AT LEAST 48 HOURS PRIOR TO ANY INSTALLATION5. ELECTRIC CODE, THE NATIONAL ELECTRICAL SAFETY CODE AND FDOT STANDARD SPECIFICATIONS. ALL ELECTRICAL WORK SHALL MEET ALL REQUIREMENTS OF THE LATEST EDITIONS OF THE NATIONAL4. FIELD CONDITIONS AND EXISTING UTILITY LOCATIONS. AND MAY BE SHIFTED BY THE CONTRACTOR WITH THE APPROVAL OF THE ENGINEER TO ACCOMMODATE THE LOCATION OF THE LUMINAIRES, CONDUITS, AND JUNCTION BOXES ARE DIAGRAMMATIC ONLY 3. EXCAVATION OR DEMOLITION OPERATIONS. CONTACT SUNSHINE ONE-CALL AS REQUIRED BY CHAPTER 556 OF THE FLORIDA STATUES PRIOR TO2. D) CONDUCTORS C) LOAD CENTER EQUIPMENT B) LUMINAIRE CUT SHEETS, A) CONNECTION HARDWARE FOR CONDUIT, ELBOW SWEEPS, ETC. INCLUDES: EQUIPMENT SPECIFICATION OR DESIGN DATA FOR ALL MATERIAL PROPOSED FOR THE PROJECT AND PRIOR TO ANY EQUIPMENT ORDER, THE CONTRACTOR SHALL SUBMIT TO THE ENGINEER FOR APPROVAL,1. LIGHTING NOTES LOAD CENTER "A" 120 V, SINGLE PHASE TO NEUTRAL, 3 WIRE STA. 273+05 RT DESIGNATION LOAD CENTER AND CIRCUIT BREAKER SIZES MAIN & CIRCUIT LOAD (AMPS) TOTAL CONNECTED (AMPS) TOTAL DEMAND LOAD (KVA) DESIGN LOAD OVERCURRENT LOAD CENTER "A"100 AMPS 2P (MAIN)15.34 19.18 2.30 A-1 40 AMPS 2P (BRANCH)15.34 19.18 SPARE 40 AMPS 2P (SPARE) PROP LOAD CENTER "B" 120 V, SINGLE PHASE TO NEUTRAL, 3 WIRE STA. 280+71 LT DESIGNATION LOAD CENTER AND CIRCUIT BREAKER SIZES MAIN & CIRCUIT LOAD (AMPS) TOTAL CONNECTED (AMPS) TOTAL DEMAND LOAD (KVA) DESIGN LOAD OVERCURRENT LOAD CENTER "B"100 AMPS 2P (MAIN)19.78 24.73 2.97 B-1 40 AMPS 2P (BRANCH)4.44 5.55 B-2 40 AMPS 2P (BRANCH)15.34 19.18 SPARE 40 AMPS 2P (SPARE) 15 L-4 pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLDTLT01.dgnUSER: 5lamarj 1/13/2022 4:43:00 PM Default 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION POLE DATA AND LEGEND MAX./MIN. UNIFORMITY RATIO AVG./MIN.4:1 OR LESS 10:1 OR LESS AVERAGE INITIAL INTENSITY (HORIZONTAL FOOT CANDLES) AVERAGE INITIAL INTENSITY (VERTICAL FOOT CANDLES) 1.5 FOOT CANDLES 1.2 FOOT CANDLES DESIGN WIND SPEED 160 MPH 90° 0°180° 270° ORIENTATION DIAGRAM PROPOSED PULL BOX DESCRIPTION A LABEL LUMINAIRE SYMBOLS LEGEND B EXISTING POLE TO BE REMOVED J PROPOSED JUNCTION BOX EXISTING PULL BOX LIGHTING ILLUMINATION CRITERIA C D INSTALL DIRECTIONAL BORE 2" CONDUIT WITH CONDUCTORS INSTALL BRIDGE MOUNTED 2" CONDUIT WITH CONDUCTORS INSTALL OPEN TRENCH 2" CONDUIT WITH CONDUCTORS CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.ES2-P35S-40K-MVOLT-TG3. MPL2 MEMPHIS UTILITY TEARDROP LED DECORATIVE LUMINAIRE. LIGHTING PHOTOMETRICS BASED ON OF NEW DIRECT BURIAL, DECORATIVE LIGHT POLE AND DESIGNED FOR TYPE III DISTRIBUTION. SYMBOL CONSISTS COLOR TEMPERATURE, WIRED FOR 120 VOLT OPERATION. 144 WATTS (15375 LUMENS) LED LUMINAIRE 40K (4000 CCT) MEMPHIS UTILITY TEARDROP LED ES2-P35S-40K-MVOLT-TG3. LUMINAIRE. LIGHTING PHOTOMETRICS BASED ON MPL2 OF NEW BRIDGE MOUNTED LIGHT POLE AND DECORATIVE DESIGNED FOR TYPE III DISTRIBUTION. SYMBOL CONSISTS COLOR TEMPERATURE, WIRED FOR 120 VOLT OPERATION. 144 WATTS (15375 LUMENS) LED LUMINAIRE 40K (4000 CCT) TPX TRIPLEX ALUMINUM CONDUCTOR 600V URD CABLE * DIRECT BURIAL DECORATIVE CONCRETE POLE TO BE INSTALLED IN ACCORDANCE WITH FDOT STANDARD PLANS INDEX 641-010 ATB2_P40B_MVOLT_R4_3K_RFD323976 POLE WITH 6' MOUNTING ARM. PHOTOMETRICS BASED ON OF ATB2 FIXTURE MOUNTED ON EXISTING FPL TRANSMISSION DESIGNED FOR TYPE III DISTRIBUTION. SYMBOL CONSISTS COLOR TEMPERATURE, WIRED FOR 120 VOLT OPERATION. 133 WATTS (15627 LUMENS) LED LUMINAIRE 3K (3000 CCT) FPL INSTALLED POLE DATA NO. POLE CIRCUIT STATION POLE OFFSET ON CONFIGURATI ARM LENGTH ARM ARM LOCATION FOUNDATION WATTAGE LUMINAIRE LUMNINAIRES NUMBER OF HEIGHT MOUNTING PAY ITEM 1 CKT-A-1 271+25 62' LT BRACKET DECORATIVE 6'POLE DECORATIVE DIRECT BURIAL 144 1 30'AND INSTALL FPL TO FURNISH 2 CKT-A-1 271+12 51' RT BRACKET DECORATIVE 6'POLE DECORATIVE DIRECT BURIAL 144 1 30'AND INSTALL FPL TO FURNISH 3 CKT-A-1 272+51 68' LT BRACKET DECORATIVE 6'POLE DECORATIVE DIRECT BURIAL 144 1 30'AND INSTALL FPL TO FURNISH 4 CKT-A-1 272+65 51' RT BRACKET DECORATIVE 6'POLE DECORATIVE DIRECT BURIAL 144 1 30'AND INSTALL FPL TO FURNISH 5 CKT-A-1 274+25 61' LT BRACKET DECORATIVE 6'POLE DECORATIVE INSTALL LUMINAIRE ONLY 144 1 30'AND INSTALL FPL TO FURNISH 6 CKT-B-2 274+25 60' RT BRACKET DECORATIVE 6'POLE DECORATIVE INSTALL LUMINAIRE ONLY 144 1 30'AND INSTALL FPL TO FURNISH 7 CKT-B-1 275+44 66' LT BRACKET ARM 6' POLE TRANSMISSION FPL N/A 133 1 30'AND INSTALL FPL TO FURNISH 8 CKT-B-2 275+41 46' RT BRACKET DECORATIVE 6'POLE DECORATIVE INSTALL LUMINAIRE ONLY 144 1 30'AND INSTALL FPL TO FURNISH 9 CKT-B-1 277+33 70' LT BRACKET ARM 6' POLE TRANSMISSION FPL N/A 133 1 30'AND INSTALL FPL TO FURNISH 10 CKT-B-2 276+63 58' RT BRACKET DECORATIVE 6'POLE DECORATIVE DIRECT BURIAL 144 1 30'AND INSTALL FPL TO FURNISH 11 CKT-B-1 278+85 70' LT BRACKET ARM 6' POLE TRANSMISSION FPL N/A 133 1 30'AND INSTALL FPL TO FURNISH 12 CKT-B-2 278+22 49' RT BRACKET DECORATIVE 6'POLE DECORATIVE DIRECT BURIAL 144 1 30'AND INSTALL FPL TO FURNISH 13 CKT-B-1 280+17 71' LT BRACKET ARM 6' POLE TRANSMISSION FPL N/A 133 1 30'AND INSTALL FPL TO FURNISH 14 CKT-B-2 279+71 55' RT BRACKET DECORATIVE 6'POLE DECORATIVE DIRECT BURIAL 144 1 30'AND INSTALL FPL TO FURNISH FDOT INSTALLED POLE DATA NO. POLE CIRCUIT STATION POLE OFFSET ORIENTATION ARM ANGLE LENGTH ARM ARM LOCATION FOUNDATION WATTAGE LUMINAIRE LUMNINAIRES NUMBER OF HEIGHT MOUNTING PAY ITEM 5 CKT-A-1 274+25 61' LT BRACKET DECORATIVE 6'POLE DECORATIVE BRACKET ONLY INSTALL BRIDGE MOUNTED POLE AND FIXTURE 144 1 30'715 535 130 6 CKT-B-2 274+25 60' RT BRACKET DECORATIVE 6'POLE DECORATIVE BRACKET ONLY INSTALL BRIDGE MOUNTED POLE AND FIXTURE 144 1 30'715 535 130 8 CKT-B-2 275+41 46' RT BRACKET DECORATIVE 6'POLE DECORATIVE POLE AND FIXTURE BRACKET ONLY.* INSTALL DIRECT BURIAL DECORATIVE CONCRETE 144 1 30'715 4 50 16 165 166 167 168 169 170 171 172 268 269 270 271 272 SR 5 (US I) £ SURVEY ¡ CONST.BLVD.NORTHLAKER/W LINE R/W LINE R/W LINE R/W LINE W/ #1/0 TPX CONDUCTOR (UNDER GND) 75 LF 112 LF 1 EA 715-1-60 715-4-70 2" CONDUIT FPL CONTRACTOR TO F&I 2" CONDUIT (BORE) 110 LF 2 RUNS 2" CONDUIT FPL CONTRACTOR TO F&I W/ #1/0 TPX CONDUCTOR FPL CONTRACTOR TO F&I W/ #1/0 TPX CONDUCTOR EXISTING POLES AND CONDUCTORS FDOT CONTRACTOR TO REMOVE STA. 271+11.71 ¡ CONST. BEGIN PROJECT (BORE) 88 LF FPL CONTRACTOR TO F&I LIGHT POLE 2 CKT-A-1 271+12, 51'RT FPL CONTRACTOR TO F&I LIGHT POLE 1 CKT-A-1 271+25. 62'LT 6" WM (4) 1.5" HDPE Conduits Fiber Aerial Crown Castle 6" WM 8" WM 6" FM 8" WM BE 3-1/0 & 1/12CU Neutral & 3/0T Neutral OE- 13KV 3-568TTX Line 138 kV Gas Main 4" PE Fiber Optic Cable 2-2" Conduits w/48FSM Existing PBC-Traffic ITS 6" FM (4) 1.5" HDPE Conduits Crown Castle Fiber LLC Fiber Optic Cable 2-2" Conduits w/48FSM Existing PBC-Traffic ITS UNKNOWN UTIL.Lumen Fiber Aerial Lumen (3) 1.25" HDPE Conduits WATERWATERBACK FLOWWATERWATERWATERWATERWATERBACK FLOWWATERBACK FLOWWATERWATERELECWATERN50 Feet 0 10 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION LIGHTING PLAN L-5MATCH LINE STA. 272+00.00pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLANLT01.DGNUSER: 5lamarj 1/13/2022 4:43:03 PM Default ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.17 172 173 174 175 176 177 11 272 273 274 275 276 277 278 279BRIDGE No. 930003 R/W LINE £ SURVEY ¡ CONST. SR 5 (US I) SR 5 (US I) £ SURVEY 1 EA 1 EA 680 LF 5 EA 635-2-11 715-1-60 715-4-70 ¡ CONST. PULL BOX (BORE) 159 LF (BORE) 118 LF CONDUCTOR W/ #1/0 TPX 1 EA 1 EA 635-2-11 PULL BOX W/ #1/0 TPX CONDUCTOR 44 LF (UNDER GND) 2" CONDUIT FPL CONTRACTOR TO F&I W/ #1/0 TPX CONDUCTOR 2" CONDUIT W/ #1/0 TPX CONDUCTOR FPL CONTRACTOR TO F&I FDOT CONTRACTOR TO F&I MOUNTED JUNCTION BOX 630-2-15 715-1-15 46 LF (BRIDGE MOUNTED) FDOT CONTRACTOR TO F&I 189 LF #1/0 OH CONDUCTOR FPL CONTRACTOR TO F&I 152 LF #1/0 OH CONDUCTOR FPL CONTRACTOR TO F&I 2" CONDUIT FPL CONTRACTOR TO F&I MOUNTED JUNCTION BOX 635-3-12 FDOT CONTRACTOR TO F&I 630-2-15 715-1-15 38 LF (BRIDGE MOUNTED) FDOT CONTRACTOR TO F&I 630-2-15 46 LF BRIDGE MOUNTED 715-1-15 2" CONDUIT W/ #1/0 TPX CONDUCTOR FPL CONTRACTOR TO F&I 715-535-1301 EA 2" CONDUIT FPL CONTRACTOR TO F&I W/ #1/0 TPX CONDUCTOR FPL CONTRACTOR TO F&I W/ #1/0 TPX CONDUCTOR 2" CONDUIT 2" CONDUIT EXISTING POLES AND CONDUCTORS FDOT CONTRACTOR TO REMOVE 715-535-130 1 EA FDOT CONTRACTOR TO F&I 635-3-12 635-2-12 ELEC PULL BOX 1 EA 46 LF (#1/0 TPX CONDUCTOR) 715-500-1 1 EA 715-7-11 635-2-11 1 EA 639-3-11 1 EA 641-2-12 1 EA 1 AS £ SURVEY 715-500-1 1 EA 715-4-50 1 EA 715-500-1 1 EA (UNDER GRD) 83 LFTO F&I FPL CONTRACTOR 51 LF (UNDER GND) (BORE) 125 LF 630-2-15 715-1-15 46 LF (BRIDGE MOUNTED) FDOT CONTRACTOR TO F&I (#1/0 TPX CONDUCTOR) 46 LF SEE LIGHTING DETAIL SHEET (2) MOUNTED JUNCTION BOX FDOT CONTRACTOR TO F&I STA 274+65 SEE LIGHTING DETAIL SHEET (2) MOUNTED JUNCTION BOX FDOT CONTRACTOR TO F&I STA 274+19 30 LF (UNDER GND) 2" CONDUIT (BORE) 73 LF FPL CONTRACTOR TO F&I W/ #1/0 TPX CONDUCTOR LOAD CENTER A STA. 273+05 RT SEE LIGHTING DETAIL SHEET (1) MOUNTED JUNCTION BOX FDOT CONTRACTOR TO F&I STA 274+19 TX TLN: 6-8130-6308-0-5 FPL POWER SOURCE SEE LIGHTING DETAIL SHEET (1) MOUNTED JUNCTION BOX FDOT CONTRACTOR TO F&I STA 274+65 46 LF #1/0 CONDUCTOR FPL CONTRACTOR TO F&I LIGHT POLE 4 CKT-A-1 272+65, 51'RT POLE WITH BRACKET ARM ONLY FDOT CONTRACTOR TO INSTALL LIGHT POLE 6 CKT-B-2 274+25, 60'RT POLE WITH BRACKET ARM ONLY FDOT CONTRACTOR TO INSTALL LIGHT POLE 8 CKT-B-2 275+41, 46'RT FPL CONTRACTOR TO F&I LIGHT POLE 10 CKT-B-2 276+63, 58'RT FPL CONTRACTOR TO F&I LIGHT POLE 12 CKT-B-2 278+22, 49'RT FPL CONTRACTOR TO F&I LIGHT POLE 3 CKT-A-1 272+51, 68'LT POLE WITH BRACKET ARM ONLY FDOT CONTRACTOR TO INSTALL LIGHT POLE 5 CKT-A-1 274+25, 61'LT ARM ON POLE LUMINAIRE AND BRACKET FPL CONTRACTOR TO F&I LIGHT POLE 9 CKT-B-1 277+33, 70'LT ARM ON POLE LUMINAIRE AND BRACKET FPL CONTRACTOR TO F&I LIGHT POLE 7 CKT-B-1 275+44, 66'LT ARM ON POLE LUMINAIRE AND BRACKET LIGHT POLE 11 CKT-B-1 278+85, 70'LT 38 LF (#1/0 TPX CONDUCTOR) (4) 1.5" HDPE Conduits Crown Castle Fiber LLC Fiber Aerial Crown Castle (4) 1.5" HDPE Conduits Crown Castle Fiber LLC 8" WM 10" WM 8" WM & 3/0T Neutral OE- 13KV 3-568T & 3/0T Neutral OE- 13KV 3-568T &1/0T Neutral OE -13KV 3-3/0T & 1/12CU BE 3-1/0 TX Line 138 kV 4" PE Gas Main Fiber Optic Cable 2-2" Conduits w/48FSM Existing PBC-Traffic ITS Fiber Optic Cable 2-2" Conduits w/48FSM Existing PBC-Traffic ITS Lumen (3) 1.25" HDPE Conduits JJ J J J J J WATERWATERWATERWATERWATERGASGASWATERWATERBACK FLOWBACK FLOWBACK FLOWWATERWATER15" RCPN50 Feet 0 10 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION LIGHTING PLAN MATCH LINE STA. 172+00.00L-6MATCH LINE STA. 279+00.00pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLANLT02.DGNUSER: 5lamarj 1/13/2022 4:43:05 PM Default ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.18 12 13 14 15 16 279 280 281 282 283 ANCHORAGE DR.ANCHORAGE DR.SR 5 (US I) R/W LINE R/W LINE R/W LINE R/W LINE 280 LF REMOVAL ITEMS 2 EA 715-1-60 715-4-70 132 LF #1/0 OH CONDUCTOR FPL CONTRACTOR TO F&I EXISTING POLES AND CONDUCTORS FDOT CONTRACTOR TO REMOVE ¡ CONST. STA. 280+39.71 END PROJECT 1 AS 1 EA 1 EA 1 EA 635-2-11 641-2-12 639-3-11 715-7-11 (UNDER GRD) 83 LF W/ #1/0 TPX CONDUCTOR 2" CONDUIT FPL CONTRACTOR TO F&I 67 LF (UNDER GRD) LOAD CENTER B STA. 280+17 LT TX TLN: 6-8130-5423-0-2 FPL POWER SOURCE FPL CONTRACTOR TO F&I LIGHT POLE 13 CKT-B-1 280+17, 71'LT FPL CONTACTOR TO F&I LIGHT POLE 14 CKT-B-2 279+71, 55'RT 2 RUNS- 2" CONDUIT (BORE) 130 LF #1/0 TPX CONDUCTOR FPL CONTRACTOR TO F&I Fiber Aerial Crown Castle (2) 1.5" HDPE Conduits Crown Castle Fiber LLC 8" WM & 3/0T Neutral OE- 13KV 3-568T TX Line 138 kV 4" PE Gas Main Fiber Optic Cable 2-2" Conduits w/48FSM Existing PBC-Traffic ITS WATERWATERWATERWATERWATERWATERN50 Feet 0 10 L-7 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION LIGHTING PLAN THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.MATCH LINE STA. 279+00.00pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLANLT03.DGNUSER: 5lamarj 1/13/2022 4:43:07 PM Default ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 19 J J UNDERWATER LIGHTING BY OTHERS. CAP CONDUIT FOR FUTURE WATER LEVEL. SIGN JUNCTION BOX TO EXISTING SOUTH SIDE OF BRIDGE PILE FROM 2" BRIDGE CONDUIT MOUNTED ON UNDERWATER LIGHTING BY OTHERS. CAP CONDUIT FOR FUTURE WATER LEVEL. SIGN JUNCTION BOX TO EXISTING NORTH SIDE OF BRIDGE PILE FROM 2" BRIDGE CONDUIT MOUNTED ON NEAST SIDE OF BRIDGE ELEVATION BRIDGE CONDUIT JUNCTION BOXES BENT #2 EAST FACE OF BRIDGE MOUNTED JUNCTION BOX ON BENT #3 LOGO SIGN JUNCTION BOX FROM FACE OF BRIDGE TO USE FLEXIBLE CONDUIT SIDE OF BENT #2 PILE CAP JUNCTION BOX ON SOUTH MOUNT NPB LOGO SIGN TO LIGHT POLE PILASTER USE FLEXIBLE CONDUIT FROM JUNCTION BOX LOGO SIGN JUNCTION BOX FROM FACE OF BRIDGE TO USE FLEXIBLE CONDUIT SIDE OF BENT #3 PILE CAP JUNCTION BOX ON NORTH MOUNT NPB LOGO SIGN CONDUIT CONDUIT AND/OR FLEXIBLE INSTALL BRIDGE MOUTNED LIGHTING DETAIL SHEET (4) SEE BRIDGE MOUNTED CONDUIT DETAIL 2" BRIDGE MOUNTED CONDUIT LIGHTING DETAIL SHEET (4) SEE CONDUIT EXPANSION JOINT DETAIL CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLANLT04.DGN5lamarj1/13/2022 4:43:11 PM Default L-8 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION LIGHTING DETAIL SHEET (1) TO BE INSTALLED BY FDOT CONTRACTOR VILLAGE OF NORTH PALM BEACH LOGO 1 EA700-5-40 1 EA635-3-12 20 LF630-2-15 STA. 274+19 PILASTER FOR BRIDGE MOUNTED LIGHT POLE #5 STA. 274+25 1 EA700-5-40 1 EA635-3-12 20 LF630-2-15 STA. 274+65 SEE LIGHTING DETAIL SHEET (3) FACE OF BENT #3 PILE CAP NPB LOGO SIGN MOUNTED ON EAST SEE LIGHTING DETAIL SHEET (3) FACE OF BENT #2 PILE CAP NPB LOGO SIGN MOUNTED ON EAST 20 WEST SIDE OF BRIDGE ELEVATION J J UNDERWATER LIGHTING BY OTHERS. CAP CONDUIT FOR FUTURE WATER LEVEL. SIGN JUNCTION BOX TO EXISTING NORTH SIDE OF BRIDGE PILE FROM 2" BRIDGE CONDUIT MOUNTED ON UNDERWATER LIGHTING BY OTHERS. CAP CONDUIT FOR FUTURE WATER LEVEL. SIGN JUNCTION BOX TO EXISTING SOUTH SIDE OF BRIDGE PILE FROM 2" BRIDGE CONDUIT MOUNTED ON NVILLAGE OF NORTH PALM BEACH LOGO BRIDGE CONDUIT JUNCTION BOXES BENT #3 EAST FACE OF BRIDGE MOUNTED JUNCTION BOX ON BENT #2 LOGO SIGN JUNCTION BOX FROM FACE OF BRIDGE TO USE FLEXIBLE CONDUIT SIDE OF BENT #3 PILE CAP JUNCTION BOX ON NORTH MOUNT NPB LOGO SIGN LOGO SIGN JUNCTION BOX FROM FACE OF BRIDGE TO USE FLEXIBLE CONDUIT SIDE OF BENT #2 PILE CAP JUNCTION BOX ON SOUTH MOUNT NPB LOGO SIGN CONDUIT CONDUIT AND/OR FLEXIBLE INSTALL BRIDGE MOUTNED LIGHTING DETAIL SHEET (4) SEE CONDUIT EXPANSION JOINT DETAIL LIGHTING DETAIL SHEET (4) SEE BRIDGE MOUNTED CONDUIT DETAIL 2" BRIDGE MOUNTED CONDUIT CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLANLT04.DGN5lamarj1/13/2022 4:43:11 PM Default L-9 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION LIGHTING DETAIL SHEET (2) TO BE INSTALLED BY FDOT CONTRACTOR VILLAGE OF NORTH PALM BEACH LOGO SEE LIGHTING DETAIL SHEET (3) FACE OF BENT #3 PILE CAP NPB LOGO SIGN MOUNTED ON WEST 1 EA700-5-40 1 EA635-3-12 20 LF630-2-15 STA. 274+65 PILASTER FOR BRIDGE MOUNTED LIGHT POLE #6 STA. 274+25 TO LIGHT POLE PILASTER USE FLEXIBLE CONDUIT FROM JUNCTION BOX SEE LIGHTING DETAIL SHEET (3) FACE OF BENT #2 PILE CAP NPB LOGO SIGN MOUNTED ON WEST 1 EA700-5-40 1 EA635-3-12 20 LF630-2-15 STA. 274+19 21 4" 4" RETURNS .040 ALUMINUM EDGE JEWELITE TRIMCAP DISCONNECT SWITCH UL 20 AMP, TOGGLE TYPE MODULES LED STRIP LETTER AS REQ'D BAFFLE (TYP) PER HOLES W/ LIGHT 1/4" DIA. DRAIN30"30" LOGO SIGN ATTACHMENT DETAIL J 2" CONDUIT FOR FUTURE UNDERWATER LIGHTING BY OTHERS JUNCTION BOX MOUNTED ON SIDE OF PILE CAP LED POWER SUPPLY INSIDE OF NPB LOGO SIGN PLEXIGLASS FACE OF NPB LOGO SIGN MIN. (4) TOTAL SEE NOTE 1. ANCHORS TAP CON, 3/16" x 1 3/4' UL/UV RATED 18GA. CABLE INSIDE CONDUIT WITH FDOT STRUCTURES MANUAL, VOLUME 1, SECTION 1.6 USE ADHESIVE BONDED ANCHOR SYSTEMS IN ACCORDANCE1. NOTES: BENT PILE CAP 2" FLEXIBLE CONDUIT WITH 3- #4 CONDUCTORS VILLAGE OF NORTH PALM BEACH LOGO CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLANLT04.DGN5lamarj1/13/2022 4:43:12 PM Default L-10 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION LIGHTING DETAIL SHEET (3) 22 FACE OF BRIDGE 2" CONDUIT 8" 1'-6"8"EXPANSION JOINT FACE OF BRIDGE 2" Ø CONDUIT EXPANSION FITTING 18"8"2" CONDUIT 2" CONDUIT FACE OF BRIDGE JUNCTION BOX BRIDGE MOUNTED FRONT VIEW SIDE VIEW FACE OF BRIDGE8"8" 2" CONDUIT pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLANLT04.DGN5lamarj1/13/2022 4:43:12 PM Default L-11 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION LIGHTING DETAIL SHEET (4) W/ PIPE CLAMP CHANNEL STRIP APPLICATIONS MATERIAL FOR STRUCTURAL USE ADHESIVE BONDING SPECIFICATIONS MANUFACTURERS HOLE DIAMETER PER BRIDGE MOUNTED ATTACHMENT DETAIL MOUNTED JUNCTION BOX SPECIFICATIONS MANUFACTURERS HOLE DIAMETER PER APPLICATIONS MATERIAL FOR STRUCTURAL USE ADHESIVE BONDING MOUNTED JUNCTION BOX BOLT HOLE LOCATIONS AND SIZES. CONTRACTOR SHALL COORDINATE WITH JUNCTION BOX SUPPLIERS FOR3. STRUCTURES MANUAL VOLUME 1 SECTION 1.6. USE ADHESIVE BONDING ANCHOR SYSTEMS IN ACCORDANCE WITH FDOT2. ALL MOUNTING HARDWARE SHALL BE STAINLESS STEEL.1. MOUNTED JUNCTION BOX NOTES: JOINT DETAIL BRIDGE MOUNTED CONDUIT EXPANSION BEAM (FSB) BOTTOM OF FLORIDA SLAB 7"BRIDGE PEDESTRIAN RAILING FORMED HOLES PERMITTED CAST-IN INSERTS OR NO FIELD DRILLED HOLES, CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.USE SCHEDULE 80 PVC OR FIBERGLASS REINFORCED EPOXY CONDUIT. 3. STRUCTURES MANUAL VOLUME 1 SECTION 1.6. USE ADHESIVE BONDING ANCHOR SYSTEMS IN ACCORDANCE WITH FDOT2. CONDUIT ATTACHMENT SUPPLIERS FOR BOLT HOLE LOCATIONS AND SIZES. CONTRACTOR SHALL COORDINATE WITH CONDUIT CLAMP AND1. CONDUIT NOTES: 23 pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLANLT04.DGN5lamarj1/13/2022 4:43:12 PM Default L-12 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION SERVICE POINT DETAIL (1) 4'12'8'36'29'8'7' UNDERGROUND FEED AERIAL FEED DETAIL A DETAIL B1'1'GENERAL NOTES: 5'-6" (MAX.)4' (MIN.)4' (Min.) 5'-6" (Max.) 5'-6" (MAX.) 5'-6" (MAX.)4' (MIN.)4' (MIN.)GROUND ROD (TYP.)6" (MIN.) DEPTH TO(Typ.)30"CLAD (ALL SERVICE POINTS) " DIA. 40' LONG COPPER 8 5 U.L. APPROVED GROUND ROD,(Typ.)30"GROUND ROD (TYP.)6" (MIN.) DEPTH TOFOR DRAINAGE (TYP.) OR CRUSHED STONE 12" BED OF PEAROCK FOR DRAINAGE (TYP.) OR CRUSHED STONE 12" BED OF PEAROCK 4. A Pull Box is required at each service point, see Index 635-001. 3. Shop drawings are not required for service equipment, unless noted in the plans. and applicable local codes. 2. The service installation shall meet the requirements of the national electric code as per the plans and service specifications. 1. It shall be the contractors responsibility to provide a complete service assembly AS REQUIRED BY POWER COMPANY CONDUCTOR WEATHERHEAD HEIGHT STEEL CONDUIT RIGID GALVANIZED "2 1CONDUCTOR IN GROUNDING ELECTRODE #6 AWG INSULATED STEEL CONDUIT RIGID GALVANIZED " 2 1CONDUCTOR IN GROUNDING ELECTRODE #6 AWG INSULATED CONCRETE POLE PRESTRESSED TYPE P-II, 36' LONG CONCRETE POLE, PRESTRESSED TYPE P-II, 12' LONG PULL BOX CONCRETE PAD AND GROUND ROD GROUND, BOND WIRE, CONNECTION FOR POLE AND GROUND ROD GROUND, BOND WIRE, CONNECTION FOR POLE CLEVIS WITH INSULATORS BY POWER COMPANY HEIGHT SPECIFIED METER AS REQUIRED BY POWER COMPANY HEIGHT SPECIFIED METER AS REQUIRED SERVICE DISCONNECTSERVICE DISCONNECT GRADE PULL BOX CONCRETE PAD GRADE CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.24 pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\LIGHTING\PLANLT04.DGN5lamarj1/13/2022 4:43:13 PM Default L-13 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION SERVICE POINT DETAIL (2) 7 1 20220 3 20 2 20 4 20 11 10 19 5 12 15 14 PC 16 8 21 11 10 CKT.1 CKT.3 CKT.2 CKT.4 9 (TYP.) ONE LINE DIAGRAM DISTRIBUTION POINT AH OFF 15 14 5 13 17 16 4TO ITEM19 1 3 5 6 4 2 GROUND BUS CIRCUIT 1 CIRCUIT 1 CIRCUIT 3 CIRCUIT 3 CIRCUIT 5 CIRCUIT 5 GROUND CIRCUIT 2 CIRCUIT 2 CIRCUIT 4 CIRCUIT 4 CIRCUIT 6 CIRCUIT 6 GROUND 10 11 9 TYPICAL DISTRIBUTION POINT SCHEMATIC DETAIL 8 522 10 18 18 11 9 19 TO ELECTRICAL SERVICE DROP RISER DIAGRAM - TYPICAL DISTRIBUTION POINT 2" PHOTOELECTRIC CONTROLLER DETAIL KEYED NOTES: 6 12 NEUTRAL BAR ELECTRIC CONTROLLER. PLEXIGLASS AND A CLEAR SILICONE SEALANT TO COVER HOLE, INSTALL PHOTO THE OPERATION AND MOUNTING OF THE PHOTO ELECTRIC CONTROLLER. USE CUT A 2" HOLE IN THE SIDE OF THE LIGHTING CONTROL PANEL ENCLOSURE FOR SIDE OR BACK OF ENCLOSURE PHOTOELECTRIC CONTROLLER CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Gordon D. Ziecina, P.E., No. 33770 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.HIGH MAST LIGHTING SYSTEMS. NEMA 4X SST GROUND MOUNTED STORAGE CABINET WITH TWO SHELVES. ONLY REQUIRED FOR 22. GROUND BUS.21. MOUNT ON RISER POLE.20. UNDERGROUND FEEDER CONDUIT.19. CONCRETE PAD.18. FOR CLARITY). HAND-OFF AUTOMATIC SELECTOR SWITCH (PART OF LIGHTING CONTACTOR, SHOWN OUTSIDE17. 120V PHOTOELECTRIC CELL, 1800VA WITH 2000V PEAK SURGE PROTECTION.16. 2 POLE ELECTRICAL LIGHTING CONTACTOR.15. LIGHTING CONTROL PANEL MAIN BREAKER.14. LIGHTNING ARRESTER MOUNTED ON OUTSIDE OF ENCLOSURE.13. CONTACTOR, SHOWN OUTSIDE FOR CLARITY). FUSED CONTROL POWER TRANSFORMER IF NECESSARY (PART OF LIGHTING 12. SERVICE MAIN DISCONNECT. #6 INSULATED COPPER GROUND WIRE. BOND THE SERVICE NEUTRAL TO GROUND AT11. Ƅ" COPPER CLAD GROUND ROD, 40' LONG.10. BRANCH CIRCUIT TO ROADWAY LUMINAIRES.9. INDICATED ON DISTRIBUTION POINT DESCRIPTION ON LIGHTING PLAN SHEETS. ELECTRICAL PANEL. NUMBER AND RATING OF BRANCH CIRCUIT BREAKERS SHALL BE AS8. WEATHERHEAD.7. CONCRETE RISER POLE.6. FOR EQUIPMENT INSIDE. GROUND MOUNTED CABINET PER INDEX 639-002. LIGHTING CONTROL PANEL ENCLOSURE (NEMA 4X SST). DIMENSIONS AS NECESSARY5. SERVICE MAIN DISCONNECT.4. METER SOCKET BY CONTRACTOR3. SERVICE FEEDER IN RIGID GALVANIZED STEEL CONDUIT.2. 120/240V, SINGLE PHASE 3 WIRE ELECTRIC DISTRIBUTION OVERHEAD SERVICE DROP.1. 25 SECTION NO.: 93040000 / 02 FM No.(s): 442891-1-52-01 COUNTY: Palm Beach S.R. No.: SR 5/US 1 EXHIBIT C MAINTENANCE PLAN REQUIREMENTS In reference to Maintenance to be performed under this AGREEMENT, the AGENCY shall submit to the DEPARTMENT a maintenance plan detailing the means and methods for accomplishing any maintenance or repairs to the IMPROVEMENTS in accordance with all DEPARTMENT Standards, Procedures and Specifications. This plan shall be submitted and approved by the DEPARTMENT prior to commencing any maintenance or repair activities. The AGENCY shall comply with the DEPARTMENT's applicable Maintenance Rating Program Standards. The plan should at minimum detail how the AGENCY will address the following: 1. Providing for continuous traffic control and necessary traffic control devices as required for the safe movement of traffic of vehicular and pedestrian traffic past the location of the structure being repaired for the duration of the repair in accordance with DEPARTMENT Standards, Procedures and Specifications. 2. Protection of adjacent surrounding property, real estate, vehicles, pedestrians, attachments to the light poles, or other assets during the preparation and recoating of surfaces. 3. Containment of debris or materials used in or resulting from the repair. After the maintenance plan is approved, the AGENCY shall submit a work plan to the DEPARTMENT for approval prior to each repair to be performed detailing: 1. The proposed date of the repair 2. The location of the repair 3. The nature of the repair 4. The materials to be used for the repair 5. The methods to be used for the repair Page 13 EXHIBIT D LANDSCAPE INCLUSIVE MEMORANDUM OF AGREEMENT WITH THE VILLAGE OF NORTH PALM BEACH SECTION No.: 93040000 FPID No.: 442891-1-52-01 COUNTY: Palm Beach S.R. No.: 5 S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx DISTRICT FOUR (4) AMENDMENT NUMBER ONE (1) TO STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION LANDSCAPE MEMORANDUM OF AGREEMENT THIS AMENDMENT Number One (1) to the Agreement dated December 27, 2001, made and entered into this ______ day of _______________ 20_____ by and between the State of Florida Department of Transportation, hereinafter called the DEPARTMENT, and the VILLAGE OF NORTH PALM BEACH, a municipal corporation of the State of Florida, hereinafter called the AGENCY. W I T N E S S E T H: WHEREAS, the parties entered into the Maintenance Memorandum of Agreement dated December 27, 2001 for the purpose of maintaining the landscape improvements by the AGENCY on State Road 5; and, WHEREAS, the DEPARTMENT and the AGENCY have agreed to add additional landscape to be installed on State Road 5 (US-1) in accordance with the above referenced Agreement; and, WHEREAS, the parties hereto mutually recognize the need for entering into an Amendment designating and setting forth the responsibilities of each party, and WHEREAS, the DEPARTMENT and the AGENCY entered into a Locally Funded Agreement (LFA) wherein the Agency is funding certain improvements that are subject to this agreement, and NOW THEREFORE, for and in consideration of mutual benefits that flow each to the other, the parties covenant and agree as follows: 1. Pursuant to paragraph 4, page 2-3 of the original Maintenance Memorandum of Agreement for State Road 5 dated December 27, 2001, the DEPARTMENT may construct additional landscape improvements or modify an improvement located as indicated in Exhibit "A", State Road 5 (US-1) from M.P. 0.674 to M.P. 0.849, in accordance with the plans attached as Exhibit "B". S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx 2. The DEPARTMENT shall install or caused to be installed landscape improvements described as: plant materials, irrigation and/or hardscape on the highway facilities substantially as specified in plans and specifications hereinafter referred to as the Project(s) and incorporated herein as referenced in Exhibit "B". Hardscape shall mean, but not be limited to, site furnishings, landscape accent lighting, bike racks, fountains, tree grates, decorative free standing or retaining wall(s) and/or any non-standard roadway, sidewalk, median or crosswalk surfacing, such as, but not limited to the following: specialty surfacing (concrete pavers, color stamped concrete and color stamped asphalt [also known as patterned pavement]). If there are any major changes to the plan(s), the DEPARTMENT shall provide the modified plan(s) to the AGENCY and the AGENCY shall provide their approval or disapproval to the DEPARTMENT within 10 business days. The DEPARTMENT may elect to withdraw the landscape improvements if changes are not approved within the given time frame. 3. The agency shall obtain written approval of the Department’s District Landscape Architect for the species of plants to be installed in the planters. 4. The AGENCY shall agree to maintain the additional landscape improvements as described in paragraph 2 of the original Agreement and according to Exhibit "C'' Maintenance Plan. 5. Amending paragraph 2, page 1 of the original Maintenance Memorandum of Agreement for State Road 5 dated December 27, 2001; the AGENCY shall maintain concrete sidewalk in the area of the site furnishings from M.P. 0.717 to M.P. 0.755. Except as modified by this Amendment, all terms and conditions of the original Agreement and all Amendments thereto shall remain in full force and effect. LIST OF EXHIBITS Exhibit A - Landscape Improvements Maintenance Boundaries Exhibit B - Landscape Improvement Plans Exhibit C - Landscape Maintenance Plan Exhibit D - Approximate Cost for Hardscape Improvements Exhibit E - Patterned Pavement Maintenance S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx IN WITNESS WHEREOF, the parties hereto have executed this Agreement effective the day and year first above written. AGENCY By: _____________________________ Chairperson / Mayor / Manager Attest: _____________________ (SEAL) Clerk Legal Review Date _______________________ ________ STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION By: ______________________________ Transportation Development Director Attest: _____________________ (SEAL) Executive Secretary Legal Review Date _______________________ ________ Office of the General Counsel SECTION No.: 93040000 FPID No.: 442891-1-52-01 COUNTY: Palm Beach S.R. No.: 5 S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx EXHIBIT A LANDSCAPE IMPROVEMENTS MAINTENANCE BOUNDARIES I. LIMITS OF MAINTENANCE OF ORIGINAL LANDSCAPE AGREEMENT: State Road 5 (US-1) from Palmetto Road (M.P. 0.384) to Parker Bridge (M.P. 2.282) II. LIMITS OF ROADWAY PROJECT IMPROVEMENTS: State Road 5 (US-1) from Northlake Blvd (M.P. 0.674) to Anchorage Drive (M.P. 0.849) III. TOTAL LANDSCAPE MAINTENANCE LIMITS: State Road 5 (US-1) from Palmetto Road (M.P. 0.384) to Parker Bridge (M.P. 2.282) IV. LANDSCAPE IMPROVEMENTS MAINTENANCE BOUNDARIES FOR THIS PROJECT: Please see attached map 9.759.9410.2310.1111.1211.6311.7811.78269 270 271 272 273 274 275 12.1012.15Sta 177+51.36 BK = £ SURVEYSta 10+11.65 AH278 279 280 281 282 NMATCH LINE STA. 275+60.00LEGEND:MATCH LINE STA. 275+60.00BEGIN PROJECT M.P. 0.674 STA. 271+11.71 M.P. 0.849 STA. 280+39.71 END PROJECT ANCHORAGE DR. SOUTHNORTHLAKE BLVD,SR 5 (US 1) SR 5 (US 1) MAINTENANCE BOUNDARY MAP LANDSCAPE IMPROVEMENTS STATE ROAD 5 FDOT PERMIT (Plans Approval date) 1/20/20225chinsg c:\pw_work\american-pw-01\dms37378\PLANRD021_old.DGN12:53:43 PM THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.BY VILLAGE OF NORTH PALM BEACH LIMITS OF LANSCAPE MAINTANENCE M.P. 0.647 STA. 269+69.96 BEGIN CONSTRUCTION 50 Feet 0 10 M.P. 0.723 STA. 273+73.29 BEGIN BRIDGE M.P. 0.749 STA. 275+10.71 END BRIDGE BENCH PLANTER POT CITY VILLAGE OF NORTH PALM BEACH LITTER RECEPTABLE Color - Black Scheme 2, Type 4 - Broadway Infill Panel FDOT Index No. 515-061 Bridge Pedestrian/Bicycle Railing (Aluminum) Color - Black Scheme 2, Type 4 - Broadway Infill Panel FDOT Index No. 515-061 Bridge Pedestrian/Bicycle Railing (Aluminum) M.P. 0.717 M.P. 0.755 SECTION No.: 93040000 FPID No.: 442891-1-52-01 COUNTY: Palm Beach S.R. No.: 5 S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx EXHIBIT B LANDSCAPE IMPROVEMENT PLANS The DEPARTMENT agrees to install the landscape improvements in accordance with the plans and specifications attached hereto and incorporated herein. Please see attached plans prepared by: Andrew C. Nunes, PE American Consulting Engineers of Florida Date: January 20, 2022 LOCATION OF PROJECTR-43-ER-42-ET-42-S T-43-S T-41-S T-42-S N STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION NO. SHEET YEAR FISCAL 1:37:58 PM c:\pw_work\american-pw-01\dms37378\KEYSRD01.DGN5chinsg10/12/2021 FINANCIAL PROJECT ID 442891-1-52-01 PALM BEACH COUNTY (93040) 1 EXPRESSWAY T U R NPI KE 10 PENSACOLA FORT WALTON BEACH PANAMA CITY CHIPLEY TALLAHASSEE 75 10 295 95 JACKSONVILLE ST AUGUSTINE GAINESVILLE OCALA DAYTONA BEACH DELAND 4 NEW PORT RICHEY TAMPA 75 4 LAKELAND MELBOURNE - COCOA ORLANDO BARTOWST PETERSBURG 275 SARASOTA - BRADENTON 75 95 FT PIERCE FT MYERS WEST PALM BEACH FT LAUDERDALE MIAMI 75 75 NAPLES KEY WEST CITY LAKE FLORIDA'S BEACH LINE CONTRACT NO. CONSTRUCTION SHEET DESCRIPTIONSHEET NO. FDOT PROJECT MANAGER: INDEX OF ROADWAY PLANS GOVERNING STANDARD SPECIFICATIONS: CONTRACT PLANS COMPONENTS ENGINEER OF RECORD: ROADWAY PLANS GOVERNING STANDARD PLANS: Component Standard Plans for Bridge Construction are included in the Structures Plans APPLICABLE IRs: IR___-___-__ following website: http://www.fdot.gov/design/standardplans Standard Plans for Road Construction and associated IRs are available at the Bridge Construction and applicable Interim Revisions (IRs). Florida Department of Transportation, FY 2021-22 Standard Plans for Road and BEACH WEST PALM TO JUNO BEACH TO R-43-ER-42-EBING WANG, P.E. GARDENS PALM BEACH TO GARDENS PALM BEACH TO TBD MP = 0.723 STA. 273+73.29 MP = 0.849 STA. 280+39.71 MP = 0.674 STA. 271+11.71 MP = 0.749 STA. 275+10.71 CONTRACT PLANS (FEDERAL FUNDS) BEGIN BRIDGE BEGIN PROJECT END PROJECT END BRIDGE THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.23 http://www.fdot.gov/programmanagement/Implemented/SpecBooks for Road and Bridge Construction at the following website: Florida Department of Transportation, July 2021 Standard Specifications https://goo.gl/maps/zpY67nkwYowCKQK79 VENDOR NO.: VF 043682340.001 CONTRACT NO.: C9V86 Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 P.E. NO.: 52731 Andrew C. Nunes, P.E. SR-5/US-1 OVER EARMAN RIVER (C-17) BRIDGE 930003 STRUCTURE PLANS LIGHTING PLANS SIGNALIZATION PLANS SIGNING AND PAVEMENT MARKING PLANS ROADWAY PLANS VERIFIED UTILITY LOCATE ROADWAY SOIL SURVEY UTILITY ADJUSTMENTS TEMPORARY TRAFFIC CONTROL PLAN STORMWATER POLLUTION PREVENTION PLAN CROSS SECTIONS SPECIAL DETAIL DRAINAGE STRUCTURES PROJECT CONTROL ROADWAY PLAN-PROFILE GENERAL NOTES OPTIONAL MATERIALS TABULATION SUMMARY OF DRAINAGE STRUCTURES SUMMARY OF QUANTITIES (NOT INCLUDED) TYPICAL SECTION SUMMARY OF PAY ITEMS SIGNATURE SHEET NOTES TO REVIEWER KEY SHEET and sealed document. These sheets are contained in a separate digitally signed only to indicate that it is a part of the Roadway Plans. * These sheets are included in the Index of Roadway Plans *UTV-1 *GR-1 - GR-4 44 - 46 34 - 43 31 - 33 25 - 30 23 - 24 17 - 22 16 13 - 15 12 11 10 SQ-1 - SQ-4 6 - 9 3 - 5 2 1A 1 OCTOBER 2021. CONSTRUCTABILITY SUBMITTAL 0.73' 0.63' 5.78'24" PIPE9.769.759.4710.479.9410.2310.1111.6311.78SD165 166 167 PT STA. 167+43.36168 169 170 171 172 CURVE DATA C1 PI STA. = 162+79.86 T = 464.01 L = 927.51 R = 11,459.22 PC STA. = 158+15.85 PT STA. = 167+43.36 = NCe POT STA. 268+00.00268 269 270 271 272 WATERWATERBACK FLOWWATERWATERWATERWATERWATERBACK FLOWWATERBACK FLOWWATERWATERELECWATERPP CB CB15" Conc.R/W LINE BEGIN CONC. SWK. BEGIN C & G BLVD.NORTHLAKECONC. SWK. CONST. 6' £ SURVEY ¡ CONST. SR 5 (US I) R/W LINE 143.73' LT +05.45 144.19' LT +56.97 138.28' LT +90.48 6.25' RT +11.71 BEGIN SIDEWALK BEGIN C & G 53.01' RT +40.15 30' R PGL (LT) PGL (RT) MILL & RESURFACING LIMITS OF MILL & RESURFACING LIMITS OF CB CB CB CB MH15" Conc.15" Conc.24" Conc.15" Conc.30" Conc. LP LP CB PP LP LP LP PP PP (By Others) To Be Relocated TYPE F CONST. C & G * R/W LINE R/W LINE ¡ CONST. STA. 269+69.96 SAWCUT REX & REX 63.04' LT +51.45 GRAVITY WALL RAILING W/ PEDESTRIAN END S-9 MATCH EXIST. PAVEMENT BEGIN M & R BEGIN CONSTRUCTION BEGIN RECONSTRUCTION END M & R BEGIN PROJECT CR 85' CR-A 2.25' RT +11.71 CR-C 30' RSTA. 271+11.71 ¡ CONST. 15" PIPE CONST. 8' OF (OPTION I) SEPARATOR TYPE IV CONST. TRAFFIC CURVE C1 25' R S-8 54.25' LT +11.41 +81.86 89.42' LT CONC. SWK. CONST. 7' CR 75' +15.00, 64.04' LT RAILING W/GRAVITY WALL BEGIN PEDESTRIAN THICKENED EDGE SWK. END 85.59' LT +89.45 +93.30, 86.11' LT BEGIN THICKENED EDGE SWK. +82.61, 93.72' LT. CONNECT TO EXIST. 18" PIPE CONST. 116' OF S-8A 135.95' LT +49.06 TYPE F CONST. C&G CR-A 71.03' RT +45.11 51.75' RT +99.95 63.09' RT +99.95 +32.22, 68.93' RT CONNECT TO EXIST. 43.75' RT +79.95 63.09' RT +64.3926' R 59.57' LT +88.60 43.75' RT +74.7843.75' RT +61.83 2' R 62.92' LT +90.32 CROSSWALK PATTERNED PAVEMENT (+) 0.947%12.00S-9 270+00 1/20/20225chinsg c:\pw_work\american-pw-01\dms37378\PLANRD01.DGN2:11:51 PM 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION 0 13 271+00 5 10 1515 10 5 N50 Feet 0 10 269+00268+00267+00266+00265+00 1" 5' VERT. SCALE: 1" 50' HORIZ.MATCH LINE STA. 272+00.00LEGEND: 0 0272+0012.8012.84EXIST. GROUND @ ¡ CONST. PGL LT & RT WIDENING PLAN-PROFILE ROADWAY EXIST. 6" WM EXIST. 8" WM EXIST. 4" GAS THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Andrew C. Nunes, P.E. No. 52731 ¡ CONST. STA. 271+11.71 ¡ CONST. STA. 269+69.96 NOTE: ADJUSTMENTS SHEETS. FOR MORE UTILITIES INFORMATION SEE THE UTILITY PATTERNED PAVEMENT (NOT TO BE MILLED) TREE TO BE REMOVED (BY OTHERS) MATCH EXIST. PAVEMENT BEGIN M & R BEGIN CONSTRUCTION BEGIN RECONSTRUCTION BEGIN PROJECT END M & R X X X CONVERSION FROM NAVD 88 TO NGVD 29 IS +1.509 DATUM USED IS NAVD 88 0.70' 4.75' 30" FD PIPE 1.60' 5.0' 36" PIPE 30" PIPE 30" PIPE 2.41' 2.80' 2.80'0.70'0.20' 8.00' 30" PIPE 30" PIPE 0.57' 0.55' 0.55' 0.54' X 11.7810.7312.1512.1012.1512.1212.2012.06SDCONST. 4' OF 30" PIPE 172 173 174 175 176 177 Sta 177+51.36 BK = EQUATION:11 £ SURVEYSta 10+11.65 AH272 273 274 275 276 277 278 27915" RCPWATERWATERWATERWATERWATERGASGASWATERWATERBACK FLOWBACK FLOWBACK FLOWWATERWATERTELSTA. 273+73.29 SR 5/U.S. 1 PP PP PP 15" Conc.30" Conc. RESTAURANT IHOP R/W LINE R/W LINE BEGIN C & G STA. 273+43.29 CR-G G 14 STA. 276+74.51 STA. 275+10.71 STA. 275+40.71 7' R 15' R 40' R ¡ CONST. £ SURVEY ¡ CONST. £ SURVEY SR 5 (US I)20' R BEGIN APPROACH SLAB END APPROACH SLAB BEGIN BRIDGE BEGIN APPROACH SLAB END BRIDGE END APPROACH SLAB 7.75' LT +60.72 58.25' RT +19.95 42.25' RT +48.03 C & G END 7.75' RT +60.00 2' R 4.00' RT +09.89 CR-E CR-E CR-E 2.21' LT +09.89 56.63' RT +64.03 5.29' RT +23.67 48.67' RT +25.60PGL (RT) PGL (LT) R/W LINE 56.44' RT +94.93 58.80' RT +96.76 BAR & GRILL FRIGATE'S WATERFRONT +53.10, 59.14' LT END PEDESTRIAN RAILING 64.50' LT +58.11 51.75' RT +11.88 MILL & RESURFACING LIMITS OF 55.87' LT +65.57 RESURFACING MILL & LIMITS OF 64.50' LT +63.01 64.50' LT +86.01(C-17)RIVEREARMANT.C.E. EASEMENT PERPETUAL EASEMENT PERPETUAL T.C.E. RAILING TRAFFIC T.C.E. T.C.E. CONC. SWK. CONST. 5'24'60.02' LT +59.89 62.50' LT +81.94 57.46' LT +99.21 CBCB CB CB CB CB 15" Conc. 24" Conc. LP LP LP LP LP REX & REX (By Others) To Be Relocated * * ** 6.00' LT +59.89 14.21' LT +59.90 CONC. SWK. CONST. 1.23' RT +23.56 +59.89 CONNECT TO EXIST. END C & G +00.00 TO EXIST. CONNECT END SWK. +59.89 CONNECT TO EXIST. END C & G TO EXIST. CONNECT +96.45 TO EXIST. CONNECT +85.35 52.58' RT +97.13 TO EXIST. CONNECT +17.10 46.45' RT +01.35 51.32' RT +99.12 * ¡ CONST. STA. 277+59.89 BEGIN MILLING, RESURFACING END RECONSTRUCTION 1'R 46.76' RT +26.39 43.34' RT +87.65 GUTTER VALLEY 6.25' LT +43.29 2.25' RT +93.29 7.75' RT +40.71 +40.71, 59.14' LT BEGIN PEDESTRIAN RAILING +40.71, 7.75' LT END C & G +73.58, 63.04' LT W/GRAVITY WALL RAILING PEDESTRIAN BEGIN 12'R12'R DECK FRIGATES 81.72' LT +68.01 81.72' LT +57.07 63.04' LT +51.45 GRAVITY WALL RAILING W/ PEDESTRIAN END 44.75' RT +43.29 +40.71, 47.41' LT RAILING END TRAFFIC +40.71, 48.75' LT W/ PIPERAIL BEGIN GUARDRAIL BEGIN MISC. ASPH. 47.75' LT +59.01 +40.71, 44.75' LT BEGIN C & G TYPE F CONST. CONC. SWK. +43.29, 46.08' LT BEGIN TRAFFIC RAILING END BARRIER WALL TRANS. +43.29, 59.14' LT RAILING W/GRAVITY WALL END PEDESTRIAN +33.38, 47.54' LT INDEX 521-001 BEGIN BARRIER WALL TRANS. END C&G TYPE F SFWMD R/W LINE25'25'35'32'33'S-10 S-11 S-12 S-1 S-2 S-3 S-5 CONST. 46' OF 36" PIPE PERPETUAL EASEMENT CONST. 96' OF 30" PIPE TO FINISH GRADE MH TO BE ADJUSTED 3' R VALLEY GUTTER SFWMD R/W LINE TRAFFIC RAILING +40.71, 43.75' RT INDEX 521-001 BEGIN BARRIER TRANS. END TRAFFIC RAILING +50.71, 43.75' RT BEGIN C&G TYPE F END BARRIER WALL TRANS. +43.29, 47.41' RT BEGIN TRAFFIC RAILING 30" PIPE CONST. 4' OF 46.08' RT +10.71 CONST. 10' OF36" PIPE S-4 41.67' RT +98.85 CONNECT TO EXIST. +64.63 OF 8" PIPE CONST. 15' OF 30" PIPE CONST. 72' PIPE EXIST. 30" REMOVE CONST. 4' OF 15" PIPE CONST. 30' OF 18" PIPE To be Removed 30" Pipe (Outfall) To be Removed 36" Pipe (Outfall) STRUCT. REMOVE EXIST. (OPTION I) SEPARATOR TYPE IV CONST. TRAFFIC (OPTION I) TYPE IV SEPARATOR CONST. TRAFFIC 64.53' RT +23.87 64.53' RT +50.55 * STA. 177+51.36 (BK) STA. 10+11.65 (AH)= BL SURVEY 67.66' LT +56.97 67.70' LT +68.06 63.25' LT +10.00 62.25' LT +20.00 +15.00, 64.04' LT RAILING W/GRAVITY WALL BEGIN PEDESTRIAN THICKENED EDGE SWK. END S-10A OF 18" PIPE CONST. 10' S-11A 6.25' RT +93.29 54.25' LT +85.70 58.74' LT +06.61 62.25' LT +86.21 PROP. LINE PROP. LINE SFWMD R/W LINE PROP. LINE (INDEX 436-001) TRENCH DRAIN 25' TYPE II CONST. S-6 S-7(By Others) To Be Relocated 10" WM CONC. SWK. CONST. 6' R/W LINE SFWMD ** ** ** +60.82, 46.75'RT. BEGIN TL-2 GR 43.75' RT +19.55 +59.25, 48.75' RT BEGIN MISC. ASPH. +73.36 BEGIN PIPERAIL (TL-2)*** CONST. GR +43.29, 48.75' RT END MISC. ASPH. CONST. 7' OF 30" PIPE +42.35 END PIPERAIL +53.01, 49.75' LT END MISC. ASPH. +51.45, 49.69'LT. END TL-2 GR GR (TL-2)*** CONST. BRIDGE No. 930564 TD-1 FRENCH DRAIN (5'X5') CONST. 48' OF 30" STRUCT. & PIPE REMOVE EXIST.PI +60.00EL. 15.30(+) 0.947%(-) 1 .478% 170' V.C. K = 70 PI +30.00EL. 12.79(-) 1 .478%(+) 0.393% 140' V.C. K = 75 13.30+75.00 EL. 14.50+45.00 EL. 14.0414.5414.6914.7814.8114.7814.7014.5614.3714.12+60.00 EL. 13.82+00.00 EL. 13.0613.5513.3413.1813.0713.0113.01(+) 0.947% S-7 S-3 S-1 S-4 S-2 S-12 S-11A S-11 N50 Feet 0 10 272+00 273+00 274+00 275+00 276+00 277+00 1/20/20225chinsg c:\pw_work\american-pw-01\dms37378\PLANRD02.DGN2:11:53 PM 14 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION PLAN-PROFILE ROADWAY 0 5 10 1515 10 5 0 STA. 273+43.29 STA. 275+40.71 1" 5' VERT. SCALE: 1" 50' HORIZ.MATCH LINE STA. 272+00.0012.8012.84MATCH LINE STA. 279+00.00278+00 279+00 BEGIN APPROACH SLAB END APPROACH SLAB BEGIN BRIDGE END APPROACH SLAB BEGIN APPROACH SLAB END BRIDGE END PROFILE BEGIN M & R END RECONSTRUCTION EXIST. 8" WM EXIST. 4" GAS EXIST. 4" GAS To Be Relocated (By Others) PGL LT & RT NOTES: * DENOTES CONST. C & G TYPE F CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Andrew C. Nunes, P.E. No. 52731 el. = 14.48' @ PGL STA. 273+73.29 EXIST. GROUND ¡ CONST. ¡ CONST. STA. 277+59.89 el. = 14.47' @ PGL STA. 275+10.71 (+) 0.393% UTILITY ADJUSTMENTS SHEETS. FOR MORE UTILITIES INFORMATION SEE THE 1. 2. 3.SEE BRIDGE PLANS FOR ADDITIONAL INFO.THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.12.954. TRANSITION TO TYPE F CURB. *** INCLUDES 25' TYPE E CURB & 5' XX LEGEND: X (BY OTHERS) TREE TO BE REMOVED TREE TO REMAIN X X X CONVERSION FROM NAVD 88 TO NGVD 29 IS +1.509 DATUM USED IS NAVD 88 12.1011.46SD12 13 14 15 16POT STA. 16+00.00279 280 281 282 283 POT STA. 283+39.71WATERWATERWATERWATERWATERWATERLP PP CB CB LP LP PP 24" Conc.15" Conc.R/W LINE CB CB R/W LINE R/W LINE £ SURVEY ¡ CONST. SR 5 (US I)MILL & RESURFACING LIMITS OF MILL & RESURFACING LIMITS OF 30" Conc. ¡ CONST. STA. 280+39.71 R/W LINE MATCH EXIST. PAVEMENT END MILLING, RESURFACING END PROJECT ANCHORAGE DR. S.ANCHORAGE DR. S.59.62' LT +01.81 59.68' LT +26.81 +26.81, 64.45'LT CONN. TO EXIST. END CONC. SWK. +01.81, 64.53'LT CONN. TO EXIST. BEGIN CONC. SWK. 281+00 N50 Feet 0 10 279+00 280+00 1/20/20225chinsg c:\pw_work\american-pw-01\dms37378\PLANRD03.DGN2:11:55 PM 15 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION PLAN-PROFILE ROADWAY 0 5 10 1515 10 5 0 12.95 1" 5' VERT. SCALE: 1" 50' HORIZ.MATCH LINE STA. 279+00.00MATCH EXIST. PAVEMENT END M & R END PROJECT EXIST. 4" GAS EXIST. 8" WM CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Andrew C. Nunes, P.E. No. 52731 EXIST. GROUND ¡ CONST. ¡ CONST. STA. 280+39.71 NOTE: ADJUSTMENTS SHEETS. FOR MORE UTILITIES INFORMATION SEE THE UTILITY LEGEND: TREE TO REMAIN THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C.LEGEND: X (BY OTHERS) TREE TO BE REMOVED TREE TO REMAIN X CONVERSION FROM NAVD 88 TO NGVD 29 IS +1.509 DATUM USED IS NAVD 88 pw:\\american-pw.bentley.com:american-pw-01\Documents\FDOT\Projects\5174363\TWO-ACE09\44289115201\ROADWAY\SPDTRD04.dgnUSER: 5chinsg 1/20/2022 12:45:19 PM Default 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Andrew C. Nunez, P.E. No. 52731 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C. 23 SPECIAL DETAIL 120" PATTERNED PAVEMENT EUROPEAN FAN CROSSWALK DESIGN DETAIL STAMPED PATTERNED PAVEMENT PREPARATION DETAILS STAMPED PAVEMENT PATTERN TO BE CORAL IN COLOR .1. c:\pw_work\american-pw-01\dms37378\SPDTRD02.dgn5chinsg1/20/2022 12:34:43 PM Default 442891-1-52-01 PALM BEACH SR 5 ROAD NO.FINANCIAL PROJECT IDCOUNTY DATE DESCRIPTION REVISIONS DATE DESCRIPTION NO. SHEETSTATE OF FLORIDA DEPARTMENT OF TRANSPORTATION CONSULTING ENGINEERS OF FLORIDA, LLC AMERICAN Phone: (561) 253-9550 West Palm Beach, FL 33411 2041 Vista Parkway, Suite 101 Andrew C. Nunez, P.E. No. 52731 THE OFFICIAL RECORD OF THIS SHEET IS THE ELECTRONIC FILE DIGITALLY SIGNED AND SEALED UNDER RULE 61G15-23.004, F.A.C. 24 SPECIAL DETAIL Separator Begin Bridge End Bridge Sta. 275+10.71 End Bent 4 Begin Approach Slab 2 Sta. 273+73.29 End Bent 1 End Approach Slab 1 Begin Approach Slab 1 Sta. 273+43.29 Sta. 275+40.71 End Approach Slab 2 275 175174 274 930564 Bridge No. RailingTrafficRailingTraffic¡ Bent 3 Sta. 274+64.88Sta. 274+19.13 Roadway Width 119'-1" Coping-to-Coping WidthPGL (Lt.) PGL (Rt.) Gravity Wall ¡ Bent 2 39'-10"= 33'-0"3 Lanes @ 11'-0"Swk."219PBR"219PBRSwk.3 Lanes @ 11'-0"= 33'-0"Earman River(Canal C-17)N.T.S. Railing (Typ.) To Bicycle/Ped 4' Min. Clear. LEGEND BENCH LITTER RECEPTACLE NOTES: PLANTER POT BENCH DETAIL DETAIL PLANTER POT DETAIL LITTER RECEPTACLE LANDSCAPE DETAIL FOR PLACEMENT OF BENCHES, PLANTER POTS AND LITTER RECEPTACLES ON BRIDGE ¡ Const. (See Structures Plans) Color - Black Scheme 2, Type 4 - Broadway Infill Panel FDOT Index No. 515-061 Bridge Pedestrian/Bicycle Railing (Aluminum) (See Structures Plans) Color - Black Scheme 2, Type 4 - Broadway Infill Panel FDOT Index No. 515-061 Bridge Pedestrian/Bicycle Railing (Aluminum)Shldr.1'-6"Shldr.1'-6"1'-4"5'-4" Shldr.11'-4"11'-4" Traffic12'-6"39'-10"Roadway Width5'-4" Shldr.1'-4"LANDSCAPE ARCHITECT. THE VILLAGE OF NORTH PALM BEACH, WITH SPECIES APPROVAL FROM THE FDOT DISTRICT 4 ALL PLANT MATERIALS FOR THE PLANTER POTS WILL BE PROVIDED AND INSTALLED BY5. FOR ALL BENCHES, PLANTER POTS AND LITTER RECEPTABLES. A MINIMUM 4 FOOT CLEARANCE TO THE BICYCLE/PEDESTRIAN RAILING SHALL BE PROVIDED4. APPROXIMATE. BENCHES ARE TO BE POSITIONED IN THE CENTER OF EACH BRIDGE SPAN. THE LOCATION OF BENCHES, PLANTER POTS AND LITTER RECEPTACLES SHOWN ARE3. COMPENSATING FOR THE SLOPE OF THE BRIDGE. ALL BENCHES, PLANTER POTS AND LITTER RECEPTACLES TO BE PLACED LEVEL, 2. THE VILLAGE OF NORTH PALM BEACH AND INSTALLED BY THE CONTRACTOR. ALL BENCHES, PLANTER POTS AND LITTER RECEPTACLES TO BE PROVIDED BY 1. SECTION No.: 93040000 FPID No.: 442891-1-52-01 COUNTY: Palm Beach S.R. No.: 5 S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx EXHIBIT C LANDSCAPE MAINTENANCE PLAN This Exhibit forms an integral part of the DISTRICT FOUR (4) LANDSCAPE MAINTENANCE MEMORANDUM OF AGREEMENT between the State of Florida Department of Transportation and the AGENCY. S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx MAINTENANCE PLAN Landscape Improvements Project State Road No(s): State Road 5 (US-1) from Northlake Blvd (M.P. 0.674) to Anchorage Drive (M.P. 0.849) Permit or FM No(s): 442891-1-52-01 Land. Arch. of Record: Emily O’Mahoney, RLA Engineer of Record: Andrew Nunes, PE Maintaining Agency: Village of North Palm Beach Date: December 20, 2021 ------------------------------------------------------------------------------------------------------------------------------- The purpose of a plan for the landscape improvements maintenance practices is to allow the plant material on your project to thrive in a safe and vigorous manner while fulfilling their intended purpose and conserving our natural resources. Plantings and all other landscape improvements within Florida Department of Transportation (FDOT) right of way shall be maintained to avoid potential roadway hazards and to provide required clear visibility, accessibility, clearance, and setbacks as set forth by FDOT governing standards and specifications: FDOT Standard Plans, FDOT Design Manual, FDOT Maintenance Rating Program, and FDOT Standard Specifications for Road and Bridge Construction, as amended by contract documents, and all other requirements set forth by the FDOT District 4 Operations Maintenance Engineer. The initial portion of the Maintenance Plan (Part I.) describes general maintenance requirements and recommendations. The concluding section (Part II.) of the Maintenance Plan provides recommendations prepared by the Registered Landscape Architect of Record specific to the attached approved plans. PART I. GENERAL MAINTENANCE REQUIREMENTS AND RECOMMENDATIONS: WATERING REQUIREMENTS Watering is a critical concern for not only the maintenance of healthy plant material but also for observing water conservation practices. The amount of water to apply at any one time varies with the weather, drainage conditions and water holding capacity of the soil. For plant materials that have been established, it is imperative that any mandated water restrictions be fully conformed to on FDOT roadways. Proper watering techniques should provide even and thorough water dispersal to wet the entire root zone, but not saturate the soil or over-spray onto travel lanes. IRRIGATION SYSTEM The Agency shall ensure there are no roadway overspray or irrigation activities during daytime hours (most notably “rush hour” traffic periods). It is imperative the irrigation controller is properly set to run early enough that the watering process will be entirely completed before high traffic periods, while adhering to mandated water restrictions. To ensure water conservation, the Agency shall monitor the system for water leaks and the rain sensors to ensure they are functioning properly so that the system shuts down when there is sufficient rainfall. MULCHING Mulch planting beds to prevent weed growth, retain moisture to the plants, protect against soil erosion and nutrient loss, maintain a more uniform soil temperature, and improve the appearance of the planting beds. Do not mound mulch against the trunks of trees, palms, and the base of shrubs to allow air movement which aids in lowering disease susceptibility. Cypress mulch is prohibited on state right of way. S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx INTEGRATED PLANT MANAGEMENT An assessment of each planting area’s soil is recommended to periodically determine the nutrient levels needed to sustain healthy, vigorous plant growth. Palms, shrubs, trees, and turf areas shall be fertilized in such a manner and frequency to ensure that the plant material remains healthy and vigorously growing. Please be alert to changes in fertilization types per University of Florida, Institute of Food and Agricultural Services (I.F.A.S.) recommendations. Establishment of an integrated pest management program is encouraged to ensure healthy plants, which are free of disease and pests. PRUNING All pruning, and the associated safety criteria, shall be performed according to American National Standard Institute (ANSI) A300 standards and shall be supervised by an International Society of Arboriculture (ISA) Certified Arborist. Pruning shall be carried out with the health and natural growth of plant materials in mind, to achieve the FDOT requirements for maintaining clear visibility for motorists, and provide vertical clearance for pedestrian, bicyclist, and truck traffic where applicable. Visibility windows must be maintained free of view obstructions, and all trees and palms must be maintained to prevent potential roadway and pedestrian hazards. All palms are to be kept fruit free. The understory plant materials selected for use within the restricted planting areas (Limits of Clear Sight) are to be mature height in compliance with the FDM Window Detail. Vertical clear zones for vegetation heights over roadways and sidewalks must meet the requirements of the FDOT Maintenance Rating Program (MRP) standards. See Reference pages. The R.L.A. of Record will provide the specific pruning heights for mature or maintained height and spread of all plant material to achieve the design intent shall be noted in Part II., Specific Project Site Maintenance Requirements and Recommendations. STAKING AND GUYING All staking materials are to be removed after one year or as directed by the RLA of Record. Any subsequent staking and guying activities by the Agency must adhere to FDOT Standard Plans guidelines (See Index 580-001). The Agency shall closely monitor staking and guying attachment materials so that they are securely fastened to avoid potential roadway hazards. TURF MOWING All grassed areas are to be mowed and trimmed with sufficient frequency to maintain a deep, healthy root system while providing a neat and clean appearance to the urban landscape. All turf efforts, mowing, curb/sidewalk edging and turf condition, must at a minimum, meet FDOT Maintenance Rating Program (MRP). LITTER CONTROL The project site shall remain as litter free as practicable. It is recommended to recycle this litter to avoid unnecessary waste by its reuse. Litter removal efforts must meet FDOT Maintenance Rating Program (MRP) standards. WEEDING /HERBICIDE All planting areas shall be maintained as weed free as practicable by enlisting integrated pest management practices in areas specified on the plans and maintaining proper mulch levels. Extreme care is recommended when using a chemical herbicide to avoid overspray onto plant materials. It is the applicator’s responsibility to restore any damage resulting from overspray to the plantings, per the approved plans. S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx PLANT REPLACEMENT Plant replacement shall be the same species and specification as the approved plan. Move and replace all plant materials that may conflict with utility relocations and service. Only plants graded Florida #1 or better, per the Florida Department of Agriculture and Consumer Services, Grades and Standards for Nursery Plants are permitted on FDOT roadways. Should it become necessary to change the species, a permit is required from FDOT for approval by the FDOT District Landscape Architect. TREE CELL STRUCTURES Underground tree cells shall be maintained in such a manner as to prolong the life of the structure and prevent potential safety hazards. If the structures fail or become damaged, they shall be replaced with the same type and specification as the approved plan. SITE FURNISHINGS Site furnishing such as Trash Receptacles, Benches, Bollards and Bicycle Racks shall be maintained in such a manner as to prolong the life of the fixture and prevent potential safety hazards. If the fixtures and their overall function and mounting systems become damaged, they shall be replaced with the same type and specification as the approved plan. HARDSCAPE (SPECIALTY SURFACING) All tree grates and specialty surfacing (if applicable) shall be maintained in such a manner as to prevent any potential tripping hazards and protect damage to the surfacing and tree grates. Final surface tolerance from grade elevations shall, at a minimum, meet the most current FDOT Maintenance Rating Program Handbook for a sidewalk; ADA accessible sidewalk; and FDOT Design Standards for Design, Construction, Maintenance and Utility Operations on The State Highway System. If the specialty surfacing or tree grates become damaged, they shall be replaced with the same type and specification as the approved plan. HARDSCAPE (CONCRETE PAVERS) All concrete pavers (if applicable) shall be maintained in such a manner as to prevent any potential tripping hazards and protect damage to the pavers. Final surface tolerance from grade elevations shall, at a minimum, meet the most current Interlocking Concrete Pavement Institute (ICPI), Guide Specifications for Pavers on an Aggregate Base, Section 23 14 13 Interlocking Concrete Pavers, Part 3.05. If the concrete pavers become damaged, they shall be replaced with the same type and specification as the approved plan. It shall be the responsibility of the AGENCY to maintain all signs located within a non-standard surfacing area. Such maintenance to be provided by the AGENCY shall include repair and replacement of the sign panel, post, and base. HARDSCAPE (NON-STANDARD) TRAVELWAY SURFACING It shall be the responsibility of the AGENCY to restore an unacceptable ride condition of the roadway, including asphalt pavement (if applicable), caused, or contributed by the installation or failure of non-standard surfacing, and/or the header curb, on the Department of Transportation right of way within the limits of this Agreement. Pavement restoration areas or “patches” will have a minimum length of 10-ft, measured from the edge of the header curb, and a width to cover full lanes for each lane affected by the restoration. Pavement restoration will be performed in accordance with the most current edition of the FDOT Standard Specifications for Road and Bridge Construction, and the FDOT Design Standards for Design, Construction, Maintenance and Utility Operations on the State Highway System. S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx HARDSCAPE (LANDSCAPE ACCENT LIGHTING) Landscape accent lighting shall be maintained in such a manner as to prolong the life of the lighting fixture and prevent potential safety hazards. If the lighting fixtures and their system become damaged, they shall be replaced with the same type and specification as the approved plan. Landscape lighting shall meet requirements for the sea turtle nesting and hatching. MAINTENANCE OF TRAFFIC CONTROL Reference the FDOT website regarding the selection of the proper traffic control requirements to be provided during routine maintenance and / or new installations of this DOT roadway. VEGETATION MANAGEMENT AT OUTDOOR ADVERTISING (ODA) To avoid conflicts with permitted outdoor advertising, please reference the State of Florida website regarding the vegetation management of outdoor advertising. This website provides a portal to search the FDOT Outdoor Advertising Inventory Management System Database. The database contains an inventory of outdoor advertising structures, permits and other related information maintained by the Department. Also, reference the Florida Highway Beautification Program website link for Vegetation Management at ODA signs Florida Statutes and Florida Administrative Code related to vegetation management at outdoor advertising sign, permit applications for vegetation management and determining mitigation value of roadside vegetation. S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx PART II. SPECIFIC PROJECT SITE MAINTENANCE REQUIREMENTS AND RECOMMENDATIONS 1. The Earman River Bridge will be upgraded with the addition of site furnishing: 10 Planters, 3 Benches, 1 Trash Receptacle, and a pedestrian hand railing are proposed on each side of the bridge. A new patterned pavement crosswalk will also be added at the north leg of Northlake Blvd., to match the 3 existing legs. 2. Pots to be planted with vines; plant species to be approved by FDOT District 4 Landscape Architect (DLA) prior to planting. Maintain vines between 4” and 18” in height, full to ground, allowed to hang over the planter. Horizontal growth shall be maintained to prevent foliage from growing further than 6 inches beyond the limits of the planter. Inspect vines monthly for maintaining full to ground coverage. 3. The planter pot has a passive irrigation system, based upon capillary action from water stored at the bottom of the pot. Inspect the irrigation well system performance yearly to ensure the system is providing water to the plants and repair or replace as needed. Hand water only during long periods of draught to wet the entire root zone and fill the water well at the bottom of the pot. 4. To maintain the intended appearance of all plants, apply the latest fertilizer recommended by the University of Florida IFAS Extension per the manufacturer’s specifications. 5. Evaluate plant material on a monthly basis for pests, diseases, drought stress or general decline. If required, follow the integrated pest management program established by the Agency to ensure healthy plants. 6. Bridge Pedestrian/Bicycle Railing: Maintain cold galvanizing compound coating for all exposed surfaces of pedestrian railing, using the Federal Standard No. 595, Color 27038 (Semi-Gloss Black) in accordance with Specification Section 561. S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx REFERENCES (4-27-20) This reference list is provided as a courtesy. The list may not contain the most current websites. The most current references must be accessed for up-to-date information. Accessible Sidewalk (ADA) http://www.access-board.gov/guidelines-and-standards/streets-sidewalks Americans with Disabilities Act (ADA) (ADAAG) http://www.ada.gov/2010ADAstandards_index.htm American National Standard Institute, ANSI A300, (Part 1) for Tree Care Operations – Trees, Shrub, and Other Woody Plant Maintenance – Standard Practices (Pruning), available for purchase http://webstore.ansi.org Florida Department of Agriculture and Consumer Services, Division of Plant Industry, Florida Grades and Standards for Nursery Plants 2015 http://www.freshfromflorida.com/Divisions-Offices/Plant-Industry/Bureaus- and-Services/Bureau-of-Plant-and-Apiary-Inspection Florida Department of Community Affairs (DCA), Florida Board of Building Codes & Standards, 2017 Florida Building Code, Chapter 11 Florida Accessibility Code for Building Construction Part A http://www.floridabuilding.org/fbc/workgroups/Accessibility_Code_Workgroup/Documentation/CHAPTER_1 1_w_fla_specifics.htm Florida Department of Transportation, Program Management, Maintenance Specifications Workbook Supplemental Specifications, Section 580 Landscape Installation http://www.fdot.gov/programmanagement/Maintenance/2019Jan/default.shtm Florida Department of Transportation, FDOT Standard Plans for Design, Construction, Maintenance and Utility Operations on the State Highway System, Index 580-001 Landscape Installation http://www.fdot.gov/design/standardplans/current/IDx/580-001.pdf Florida Department of Transportation, FDOT Design Manual for Design, Construction, Maintenance and Utility Operations on the State Highway System, Chapter 212.11 Clear Sight Triangles http://www.fdot.gov/roadway/FDM/current/2018FDM212Intersections.pdf Florida Department of Transportation, FDOT Design Manual for Design, Construction, Maintenance and Utility Operations on the State Highway System, Chapter 215.2.3 Clear Zone Criteria and 215.2.4 Lateral Offset, Table 215.2.1 Clear Zone Width Requirements, Table 215.2.2 Lateral Offset Criteria (for Trees) http://www.fdot.gov/roadway/FDM/current/2018FDM215RoadsideSafety.pdf Florida Department of Transportation, FDOT Standard Plans for Design, Construction, Maintenance and Utility Operations on the State Highway System, Index Series 102-600 Traffic Control through Work Zones http://www.fdot.gov/design/standardplans/current/IDx/102-600.pdf Department of Transportation, Landscape Architecture Website www.MyFloridaBeautiful.com Florida Department of Transportation, Maintenance Rating Program Handbook http://www.dot.state.fl.us/statemaintenanceoffice/MaintRatingProgram.shtm Florida Department of Transportation Outdoor Advertising Database http://www2.dot.state.fl.us/rightofway/ Florida Exotic Pest Plant Council Invasive Plant Lists http://www.fleppc.org/list/list.htm Florida Irrigation Society http://www.fisstate.org Florida Power and Light (FPL), Plant the Right Tree in the Right Place http://www.fpl.com/residential/trees/right_tree_right_place.shtml SECTION No.: 93040000 FPID No.: 442891-1-52-01 COUNTY: Palm Beach S.R. No.: 5 S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx EXHIBIT D APPROXIMATE COST FOR LANDSCAPE IMPROVEMENTS This Exhibit forms an integral part of the DISTRICT FOUR (4) MAINTENANCE MEMORANDUM OF AGREEMENT between the State of Florida Department of Transportation and the AGENCY. Anticipated Terms of a Separate Agreement I. FDOT PARTICIPATION: $ 0 AGENCY PARTICIPATION: $ 57,615.00 Via Separate Agreement II. APPROXIMATE LANDSCAPE IMPROVEMENT COST: $ 57,615.00 Amounts are approximate Please see attached SECTION No.: 93040000 FPID No.: 442891-1-52-01 COUNTY: Palm Beach S.R. No.: 5 S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx EXHIBIT E PATTERNED PAVEMENT MAINTENANCE This Exhibit forms an integral part of the DISTRICT FOUR (4) MAINTENANCE MEMORANDUM OF AGREEMENT between the State of Florida, Department of Transportation and the AGENCY. "Maintenance" of all patterned pavement crosswalks in these Agreements shall be defined, as a minimum, to include its frictional characteristics and integrity as follows: (1) Within 60 days of project acceptance by the Department, all lanes of each patterned crosswalk shall be evaluated for surface friction. The friction test shall be conducted using either a locked wheel tester in accordance with FM 5-592 (Florida Test Method for Friction Measuring Protocol for Patterned Pavements) or Dynamic Friction Tester in accordance with ASTM E1911. All costs for friction testing are the responsibility of the AGENCY. (2) The initial friction resistance shall be at least 35 obtained at 40 mph with a ribbed tire test (FN40R) or equivalent (FM 5-592 attached). Failure to achieve this minimum resistance shall require all deficient crosswalk areas to be removed to their full extent (land-by-land) and replaced with the same product installed initially. The AGENCY is responsible for all costs associated with the removal and replacement of the crosswalk. If the Department determines that more than 50% of the lanes in the intersection require replacement, the entire intersection installation may be reconstructed with a different product on the Qualified Products List (QPL) or replaced with conventional pavement. (3) Approximately one year after project acceptance and every two years thereafter and for the life of the adjacent pavement, only the outside traffic lane areas of each patterned crosswalk shall be tested for friction resistance in accordance with ASTM E274 or ASTME 1911. Friction resistance shall, at a minimum, have a FN40R value of 30 (or equivalent). (4) The results of all friction tests shall be sent to the Operations Engineer at the local FDOT District Four Operations Center located at Palm Beach Operations, 7900 Forest Hill Blvd., West Palm Beach, FL 33413 (561) 432-4966, with a cover letter either certifying, that the crosswalks comply with the minimum friction criteria, or stating what remedial action will be taken to restore the friction. S:\Transportation Development\PM\PA\LPA\JPA and LFA Projects in Process\FY 2021-2022\LFA for Construction with Village of North Palm Bch (Stamp Concrete) - Wang\NPalmBeach_44289115201_Amend#1 - 3.17.22 watermarked.docx (5) Failure to achieve the minimum resistance shall require all lanes of the crosswalk to be friction tested to determine the extent of the deficiency. All deficient areas shall be removed to their full extent (lane-by-lane) and replaced with the same product installed initially. If the Department determines that more than 50% of the lanes in the intersection require replacement, the entire intersection installation may be reconstructed with a different product on the QPL, or replaced with conventional pavement. (6) When remedial action is required in accordance with the above requirements, the local agency shall complete all necessary repairs at its own expense within 90 days of the date when the deficiency was identified. No more than two full depth patterned pavement repairs shall be made to an area without first resurfacing the underlying pavement to 1" minimum depth. (7) The Department will not be responsible for replacing the treatment following any construction activities by the Department in the vicinity of the treatment, or any costs for testing. (8) Should the local agency fail to satisfactorily perform any required remedial work or testing in accordance with this agreement, the Department reserves the right to replace the patterned pavement with conventional pavement (matching the adjacent pavement) and bill the local agency for this cost. FLORIDA DEPARTMENT OF TRANSPORTATION State Materials Office 5007 NE 39th Avenue Gainesville, Florida 32609 June 21, 2021 FM 5-592 1 Florida Test Method for Friction Measuring Protocol for Patterned Pavements Designation: FM 5-592 1. SCOPE This method covers the testing procedures for evaluating the friction resistance of Patterned surfaces used in crosswalks over asphalt and concrete surfaces. This test method contains two parts: Part A - Friction testing performed with the Locked Wheel Friction Tester Part B - Friction testing performed with the Dynamic Friction Tester (DFT) 2. APPARATUS 2.1 Locked Wheel Friction Tester - This apparatus shall be standardized in accordance with ASTM E274, “Standard Test Method for Skid Resistance of Paved Surfaces Using a Full-Scale Tire”. The friction test tire used shall be in accordance with ASTM E501, “Standard Specification for Standard Rib Tire for Pavement Skid-Resistance”. 2.2 Dynamic Friction Tester - This apparatus shall be standardized in accordance with ASTM E1911, “Standard Test Method for Measuring Paved Surface Frictional Properties Using the Dynamic Friction Tester”. 3. FRICTION NUMBER CONVERSION The regression equations relating the locked wheel test results and the DFT results at 40 mph (65 km/h) are: 9.23DFT400.64FN40R += (1) 14.42FN40R1.56DFT40 −= (2) where, FN40R = Friction Number from locked wheel testing at 40 mph using a ribbed tire DFT40 = Coefficient of Friction from DFT at 40 mph multiplied by 100. Although the above equations can be used to convert the DFT result to the locked wheel friction number at 40 mph and vice versa, conditions do exist where the DFT testing or the locked wheel testing at 40 mph is not feasible due to constraints such as safety, traffic congestion, speed limits, and/or roadway geometries. In these cases, it may be preferable to conduct the locked wheel testing at a slower speed, e.g., 20 or 30 mph. The following regression equations have been developed to convert the locked wheel test results at 20 and 30 mph to those at 40 mph: FLORIDA DEPARTMENT OF TRANSPORTATION State Materials Office 5007 NE 39th Avenue Gainesville, Florida 32609 June 21, 2021 FM 5-592 2 4.88FN20R0.89FN40R −= (3) where, FN20R = Friction Number from locked wheel testing at 20 mph using a ribbed tire, and 2.91 FN30R0.95FN40R −= (4) where, FN30R = Friction Number from locked wheel testing at 30 mph using a ribbed tire. For ease of application of the above harmonization results, Table 1 summarizes the conversions from FN30R, FN20R and DFT40 to FN40R. Note that the friction numbers shown in this table were rounded to the closest integer. The numbers highlighted in yellow represent the current minimum required friction numbers depending on survey cycle, test method, and speed evaluated. Table 1. Friction Number Table FN40R FN30R FN20R DFT40 22 26 30 20 23 27 31 21 24 28 32 23 25 29 34 25 26 30 35 26 27 31 36 28 28 33 37 29 29 34 38 31 30* 35* 39* 32* 31 36 40 34 32 37 41 36 33 38 43 37 34 39 44 39 35** 40** 45** 40** 36 41 46 42 37 42 47 43 38 43 48 45 39 44 49 46 40 45 50 48 41 46 52 50 42 47 53 51 FLORIDA DEPARTMENT OF TRANSPORTATION State Materials Office 5007 NE 39th Avenue Gainesville, Florida 32609 June 21, 2021 FM 5-592 3 43 48 54 53 44 49 55 54 45 50 56 56 * Minimum friction numbers required for inventory cycles of patterned crosswalks. **Minimum friction numbers required for new construction and 3-year APL test decks for patterned crosswalks. 4. PROCEDURE The test procedures for both the Locked Wheel Friction Tester and the Dynamic Friction Tester are described in the following. All testing should be performed within either the driver or passenger side wheel path, regardless of the equipment used. 4.1 PART A- Friction Testing with the Locked Wheel Friction Tester A) New Construction – The locked wheel test shall be conducted on all crosswalks within 60 days of the new surface completion date. One valid lockup test is required for each lane; all lanes shall be evaluated and compared. The test layout is shown in Figure 1. B) Inventory – For in-service Approved Product List (APL) test sections, the locked wheel test is conducted at 6-month intervals up to 3 years. Maintenance surveys are conducted on a yearly basis. Test site shall be confined to a single outside traffic lane (single direction) for each crosswalk location. The locked wheel test will require three repeat lockups and averaged for the designated test lane. The lane in which the friction tests were conducted must be identified in the report along with the test results. C) Retest – At any point when friction numbers are determined to be below the required values shown in Table 1, all lanes shall be evaluated, and the range of friction values shall be determined. D) Special Request – At any time, a patterned pavement is in need of a special assessment, the designated lane(s) shall be evaluated to determine the range of representative friction values. FLORIDA DEPARTMENT OF TRANSPORTATION State Materials Office 5007 NE 39th Avenue Gainesville, Florida 32609 June 21, 2021 FM 5-592 4 FIGURE 1 Testing protocol for patterned pavement. 4.2 PART B- Skid Testing with the Dynamic Friction Tester (DFT) A) New Construction – The DFT test shall be conducted on all crosswalks within 60 days of the new surface completion date. DFT tests shall be conducted at three (3) discrete locations in each lane; the results shall be averaged and reported for each lane tested. All lanes shall be evaluated and compared. The test layout is shown in Figure 1. B) Inventory – For in-service APL test sections, the DFT test is conducted at 6-month intervals up to 3 years. Maintenance surveys are conducted on a yearly basis. Test site shall be confined to a single outside traffic lane (single direction) for each crosswalk location. DFT tests will be conducted at three (3) discrete locations (Figure 1) in each lane ; the results shall be averaged and reported for each lane teste d. The lane in which the friction tests were conducted should be identified in the report with the test results. C) Retest – At any point when friction numbers are determined to be below the required values shown in Table 1, all lanes shall be evaluated, and the range of friction values shall be determined. All Tests Conducted in Wheel Path FLORIDA DEPARTMENT OF TRANSPORTATION State Materials Office 5007 NE 39th Avenue Gainesville, Florida 32609 June 21, 2021 FM 5-592 5 D) Special Request – At any time, a patterned pavement is in need of a special assessment, the designated lane(s) shall be evaluated to determine the range of representative friction value s. 5. TEST SITE SELECTION REQUIREMENTS Manufacturers shall provide a field service test installation of each product within a marked crosswalk on a roadway with an ADT of 6,000 to 12,000 vehicles per day per lane, on a site approved by the Department. The test installation shall be a minimum six feet wide and extend from pavement edge to pavement edge across all traffic lanes and shoulder pavement at the crosswalk location. 6. REPORTING 6.1 Friction numbers for the patterned crosswalks should be reported using FDOT’s Materials form number 675-060-05. This form can be downloaded from FDOT’s website at: https://pdl.fdot.gov/api/form/downloadAttachment/10981075 LED Lighting Solutions Safer. Smarter. More Vibrant Spaces. Roadway Lighting | Area Lighting | Pendant Lighting | Post Top Lighting | Brackets and Poles All specifications as of 5/7/2020FPL.com/LED 1 FPL.com/LED | 844-4-FPL-LED Cree – RSW Large and Extra-large Turtle-friendly Amber AEL – ATBS AEL – ATBM and ATBL AEL – ATB2 Available in black, bronze, or gray Cooper – Verdeon M Cooper – Verdeon M Roadway Lighting LED Lighting Solutions Feel Safe, Drive Safe Roadway A – 5/7/2020 Cree – XSPMCree – RSW Shield facing coastal line 2 Manufacturer Style Fixture Pole Options Bracket Options Light Pattern Line Watts/ NEMA Label Color Temp Lumens Glare Rating (BUG).ies File Billing Tier Cree RSW Large and Extra-large Turtle- friendly Amber 6, 7 1 3 92/90 594nM (Amber)3,715 B3-U0-G3 PL 14092-001A RSWL - TRL AID FnRpt.ies F5 6, 7 1 3 144/140 594nM (Amber)5,300 B1-U0-G2 PL15098-001A RSWX-A-HT-3ME-32L- TRL-UL-GY-N AID FnRpt.ies I5 RSW 6, 7 1 3 28/30 3000K 3,300 B1-U0-G1 RSWS-3ME-3L-30K7.ies B2 6, 7 1 3 26/30 4000K 3,300 B1-U0-G1 RSWS-3ME-3L-40K7 CONFIGURED.ies B2 6, 7 1 3 45/50 3000K 5,000 B1-U0-G1 RSWS-3ME-5L-30K7 CONFIGURED.ies C2 6, 7 1 3 41/40 4000K 5,000 B1-U0-G1 RSWS-3ME-5L-40K7 CONFIGURED.ies C2 XSPM 6, 7 1 3 95/100 4000K 12,000 B2-U0-G2 XSPMD-D-HT-3ME-12L-40K7-UL-SV-N- DAL_PL14275-001A.ies G3 AEL ATBS 6, 7 1 2 40/40 4000K 4,770 B1-U0-G1 ATBS_E_XXXXX_R2.ies C2 6, 7 1 2 47/50 4000K 5,392 B1-U0-G1 ATBS_F_XXXXX_R2.ies C2 6, 7 1 2 76/80 3000K 8,212 B2-U0-G2 ATBS_I_XXXXX_R2_3K_DALI.ies E2 6, 7 1 2 76/80 4000K 8,653 B2-U0-G2 ATBS_I_XXXXX_R2.ies E2 ATBM 6, 7 1 3 118/120 4000K 15,453 B2-U0-G3 ATBM_P30_XXXXX_R3_4K_5K.ies G2 ATBL 6, 7 1 3 259/260 4000K 28,091 B3-U0-G5 ATBL_F_XXXXX_R3.ies O4 ATB2 6, 7 1 4 133/130 3000K 15,627 B2-U0-G3 ATB2_40BLEDE10_XXXXX_R4_3K_ DALI.ies H3 6, 7 1 4 133/130 4000K 16,593 B2-U0-G3 ATB2_40BLEDE10_XXXXX_R4_4K_5K.ies H3 6, 7 1 4 268/270 3000K 30,644 B3-U0-G5 ATB2_80BLEDE10_XXXXX_R4_3K_ DALI.ies O5 6, 7 1 4 268/270 4000K 32,329 B3-U0-G5 ATB2_80BLEDE10_XXXXX_R4.ies O5 (Bronze) 6, 7 Hybrid only 4 133/130 4000K 16,593 B2-U0-G3 ATB2_40BLEDE10_XXXXX_R4_4K_5K.ies H3 6, 7 Hybrid only 4 268/270 4000K 32,329 B3-U0-G5 AATB2_80BLEDE10_XXXXX_R4.ies O5 (Black) 4, 6, 7 2 4 133/130 4000K 16,593 B2-U0-G3 ATB2_40BLEDE10_XXXXX_R4_4K_5K.ies H3 4, 6, 7 2 4 268/270 4000K 32,329 B3-U0-G5 ATB2_80BLEDE10_XXXXX_R4.ies O5 Cooper Verdeon M 6, 7 1 3 182/180 4000K 22,236 B3-U0-G3 VERD-M-A03-E-U-T3-AP.ies K4 Verdeon M 6, 7 1 3 247/250 4000K 29,537 B3-U0-G4 VERD-M-A04-E-U-T3-AP.ies N4 ROADWAY LIGHTING Note: All roadway fixtures are grey unless otherwise noted (Gray) (Gray) (Gray) (Gray) (Gray) (Gray) (Gray) (Gray) Roadway B – 5/7/2020 (Gray) shield facing coastal line 3 Cooper – UFLDCooper – Galleon Cooper – UFLD Cooper – UFLD Available in black, or gray or bronze Area Lighting LED Lighting Solutions Inspiring Illumination FPL.com/LED | 844-4-FPL-LED Area A – 5/7/2020 4 Manufacturer Style Fixture Pole Options Bracket Options Light Pattern Line Watts/ NEMA Label Color Temp Lumens Glare Rating (BUG).ies File Billing Tier Cooper Galleon 1, 4, 8*5 4 113/110 4000K 12,336 B2-U0-G3 GAP-AF-02-LED-U-T4W.ies G3 1,4*5 4 225/230 4000K 23,844 B3-U0-G4 GAN-AF-04-LED-U-T4W.ies M4 1,4*5 4 445/450 4000K 47,372 B4-U0-G5 GAN-AF-08-LED-U-T4W.ies Y6 1,4*5 4 558/560 4000K 58,506 B4-U0-G5 GAN-AF-10-LED-U-T4W.ies EE7 Cooper UFLD 6, 7 24” stand-off (2DS) 6x6 51/50 4000K 5,976 B2-U0-G1 UFLD-S-C15-X-U-66.ies D3 6, 7 24” stand-off (2DS) 6x6 85/90 4000K 10,530 B3-U0-G1 UFLD-C25-X-U-66.ies F3 6, 7 24” stand-off (2DS) 6x6 184/180 4000K 23,797 B4-U0-G2 UFLD-C70-X-U-66.ies K4 6, 7 24” stand-off (2DS) 6x6 371/370 4000K 48,028 B5-U0-G3 UFLD-L-C175-X-U-66.ies U5 AREA LIGHTING (Black) * = 20’ (13’ MH) Standard concrete pole for 113W only. 35’ (27’6” MH) Standard concrete pole applicable to all. Note: Glare (BUG) Ratings for UFLD are measured at 0° tilt. (Gray) (Bronze) Area B – 5/7/2020 5 Holophane – Teardrop (Memphis)Holophane – Bern Holophane – Teardrop with deep skirt Pendant Lighting LED Lighting Solutions Functional Can Be Beautiful FPL.com/LED | 844-4-FPL-LED Pendant A – 5/7/2020 Holophane – Bern Turtle-friendly amber 6 Manufacturer Style Fixture Pole Options Bracket Options Light Pattern Line Watts/ NEMA Label Color Temp Lumens Glare Rating (BUG).ies File Billing Tier Holophane Bern 3, 4 3 3 58/60 4000K 6,808 B1-U0-G2 ISF 31451P5 GBLF2 P20 40K XX X X L3.ies D11 3, 4 3 3 56/60 Amber 1,934 B1-U0-G0 Upon Request D11 Teardrop w/deep skirt 3, 4 3 3 144/140 4000K 11,384 B3-U0-G3 ISF 36774P15 ES2 P35S 40K XX SG 3 DS.ies I11 Teardrop (Memphis)3, 4 3 3 144/140 4000K 15,375 B2-U3-G4 ISF 33920P15 ES2 P35S 40K XX TG 3.ies I10 PENDANT LIGHTING (Black) (Black) Pendant B – 5/7/2020 (Turtle-friendly amber) 7 Cooper – MesaAEL – Contemporary (Contempo) GE – EPTC Holophane – Granville Clear/Black Holophane – Granville Green/Green Post Top Lighting LED Lighting Solutions Making a Great First Impression FPL.com/LED | 844-4-FPL-LED Post Top A – 5/7/2020 Holophane – Granville Black/Black GE – Traditional Carriage (Town & Country) – No Side Panels GE – Traditional Carriage (Town & Country) – W/Side Panels 8 POST TOP LIGHTING Manufacturer Style Fixture Pole Options Bracket Options Light Pattern Line Watts/ NEMA Label Color Temp Lumens Glare Rating (BUG).ies File Billing Tier AEL Contemporary (Contempo) 1 (20’), 2, 8 NA 3 38/40 3000K 2,970 B1-U3-G1 245L_P30_XX_30K_R3_RNA_FPD95.ies C2 1 (20’), 2, 8 NA 3 72/70 3000K 5,565 B2-U3-G2 245L_P55_XX_30K_R3_RNA_FPD95_ Special.ies E2 1 (20’), 2, 8 NA 3 38/40 4000K 3,188 B1-U3-G1 245L_P30_XX_40K_R3_RNA_FPD95.ies C2 1 (20’), 2, 8 NA 3 72/70 4000K 5,977 B2-U3-G2 245L_P55_XX_40K_R3_RNA_FPD95_ Special.ies E2 Cooper Mesa 1 (20’), 2, 5, 8 NA 3 75/80 4000K 7,456 B2-U0-G2 PMM-E03-LED-E-U-T3.ies E5 1 (20’), 2, 5, 8 NA 3 150/150 4000K 14,911 B3-U0-G3 PMM-E06-LED-E-U-TE.ies I6 GE EPTC 1 (20’), 2, 8 NA 5 65/70 4000K 7,300 B3-U0-G1 eptc02_07A40_______.ies D4 Traditional Carriage (Town & Country) - No Side Panels 1 (20’), 2, 8 NA 3 39/40 3000K 4,090 B1-U0-G2 EPTT01_F4BN30______-120-277V.IES C2 1 (20’), 2, 8 NA 3 39/40 4000K 4,110 B2-U0-G2 EPTT01_F4BN40______-120-277V.IES C2 1 (20’), 2, 8 NA 3 73/70 3000K 7,425 B1-U0-G2 EPTT01_F7DN30______-120-277V.IES E2 1 (20’), 2, 8 NA 3 73/70 4000K 7,660 B2-U0-G2 EPTT01_F7DN40______-120-277V.IES E2 Traditional Carriage (Town & Country) - W/Side Panels 1 (20’), 2, 8 NA 3 39/40 3000K 3,500 B1-U3-G3 EPTT01_F4BA30______-120-277V.IES C2 1 (20’), 2, 8 NA 3 39/40 4000K 3,600 B1-U3-G3 EPTT01_F4BA40______-120-277V.IES C2 1 (20’), 2, 8 NA 3 73/70 3000K 6,450 B1-U4-G3 EPTT01_F7DA30______-120-277V.IES E2 1 (20’), 2, 8 NA 3 73/70 4000K 6,750 B1-U4-G3 EPTT01_F7DA40______-120-277V.IES E2 Holophane Granville 1, 5, 8*NA or 4 3 39/40 3000K 4,644 B2-U3-G4 ISF 32566P8 GVD2 P20 30K AS 3 NF.ies C5 1, 5, 8*NA or 4 3 39/40 5000K 4,888 B2-U3-G4 ISF 32566P12 GVD2 P20 50K AS 3 NF.ies C5 1, 5, 8*NA or 4 3 60/60 3000K 6,586 B2-U4-G5 ISF 32566P14 GVD2 P30 30K AS 3 NF.ies D5 1, 5, 8*NA or 4 3 60/60 5000K 6,932 B2-U4-G5 ISF 32566P17 GVD2 P30 50K AS 3 NF.ies D5 Granville 1, 5, 8*NA or 4 3 60/60 5000K 7,440 B2-U5-G4 ISF 30151P5 GVD2 P30 50K AS 3 N.ies D5 Granville 1, 5 NA 3 39/40 3000K 4,644 B2-U3-G4 ISF 32566P8 GVD2 P20 30K AS 3 NF.ies C5 1, 5 NA 3 39/40 5000K 4,888 B2-U3-G4 ISF 32566P12 GVD2 P20 50K AS 3 NF.ies C5 1, 5 NA 3 60/60 3000K 6,586 B2-U4-G5 ISF 32566P14 GVD2 P30 30K AS 3 NF.ies D5 1, 5 NA 3 60/60 5000K 6,932 B2-U4-G5 ISF 32566P17 GVD2 P30 50K AS 3 NF.ies D5 *Also available in double bracket configuration Black/Black Green/Green (Grey) (Black) (Black) Clear/Black (Black) Post Top B – 5/7/2020 (Black) 9 Brackets and Poles LED Lighting Solutions Discover a New Road to Efficiency BRACKETS FPL.com/LED | 844-4-FPL-LED Brackets and Poles A – 5/7/2020 Coral Gables Pole Height 12’ Fixture Height 12’ FPL.com40491 STANDARD POLE OPTIONS PREMIUM POLE OPTIONS FPL Premium Lighting ProgramConcrete Fiberglass Washington 12 3 4 5 6 Pole Height 35’ 28’ Fixture Height 20’ 13’ Pole Height 20’ 15.5’ Fixture Height 13’ 10’ Dark Bronze Fiberglass Pole Height 35’ Fixture Height 29’ Black Octagonal Decorative Concrete Pole Height 37’ Fixture Height 31’ Manufacturer Holophane Style Teardrop and Domus Color Black Manufacturer Holophane Style Acorn Color Black Pole Height 18.5’ Fixture Height 14.5’ BRACKETS Style Standard 2’, 6’, 8’, 12’ Side Mounted Color Silver Style Standard 8’ Side Mounted Arm or Standard 6’, 8’ Tenon Mounted Arm Color Black Style Decorative 6’ Tenon Mounted Arm or Decorative 48” Pedestrian Side Mounted Arm Color Black Style Decorative Double Bracket Tenon Mounted Arm Color Black Green 1 2 3 4 Style Single or Double Bracket Tenon Mounted for Galleon Color Black Gray Bronze 5 10 POLES Coral Gables Pole Height 12’ Fixture Height 12’ FPL.com40491 STANDARD POLE OPTIONS PREMIUM POLE OPTIONS FPL Premium Lighting ProgramConcrete Fiberglass Washington 1 2 3 4 5 6 Pole Height 35’ 28’ Fixture Height 20’ 13’ Pole Height 20’ 15.5’ Fixture Height 13’ 10’ Dark Bronze Fiberglass Pole Height 35’ Fixture Height 29’ Black Octagonal Decorative Concrete Pole Height 37’ Fixture Height 31’ Manufacturer Holophane Style Teardrop and Domus Color Black Manufacturer Holophane Style Acorn Color Black Pole Height 18.5’ Fixture Height 14.5’ BRACKETS Illuminate your neighborhood FIXTURE OPTIONS If street lighting in your area is insufficient or you need lighting for a new subdivision, FPL can help. Our street lighting program offers: »Options for public and private streets to increase visibility from dusk to dawn »Installation of street light fixtures on FPL poles »Special poles and lighting fixtures for locations served by underground FPL facilities After we install the lights, we will own and maintain the lighting system and simply charge you monthly for maintenance and electric service. It’s easy and hassle-free.* Visit FPL.com/newstreetlights for more information and to get started on your street light project. Contemporary Cobra Head Traditional Open Bottom Wattage – 70-, 100- and 150-watt high-pressure sodium vapor (HPSV) Wattage – 70-, 100-, 150-, 200- and 400-watt high- pressure sodium vapor (HPSV) Wattage – 70-, 100-, 150-watt high-pressure sodium vapor (HPSV) * An FPL Lighting Agreement is required for an initial term of 10 years. POLE OPTIONS Fixtures and poles to meet your needs Concrete Fiberglass Wood (post-top luminaire only) Standard Concrete Coral Gables Pole Height 12’ Fixture Height 12’ FPL.com40491 STANDARD POLE OPTIONS PREMIUM POLE OPTIONS FPL Premium Lighting ProgramConcrete Fiberglass Washington 1 2 3 4 5 6 Pole Height 35’ 28’ Fixture Height 20’ 13’ Pole Height 20’ 15.5’ Fixture Height 13’ 10’ Dark Bronze Fiberglass Pole Height 35’ Fixture Height 29’ Black Octagonal Decorative Concrete Pole Height 37’ Fixture Height 31’ Manufacturer Holophane Style Teardrop and Domus Color Black Manufacturer Holophane Style Acorn Color Black Pole Height 18.5’ Fixture Height 14.5’ BRACKETS Black Octagonal Concrete Coral Gables Pole Height 12’ Fixture Height 12’ FPL.com40491 STANDARD POLE OPTIONS PREMIUM POLE OPTIONS FPL Premium Lighting ProgramConcrete Fiberglass Washington 1 2 3 4 5 6 Pole Height 35’28’ Fixture Height 20’13’ Pole Height 20’ 15.5’ Fixture Height 13’ 10’ Dark Bronze Fiberglass Pole Height 35’ Fixture Height 29’ Black Octagonal Decorative Concrete Pole Height 37’ Fixture Height 31’ Manufacturer Holophane Style Teardrop and Domus Color Black Manufacturer Holophane Style Acorn Color Black Pole Height 18.5’ Fixture Height 14.5’ BRACKETS Black or Green Washington Concrete Standard Wood 1 2 4 5 6 Standard Concrete 7 Coral Gables Pole Height 12’ Fixture Height 12’ FPL.com40491 STANDARD POLE OPTIONS PREMIUM POLE OPTIONS FPL Premium Lighting ProgramConcrete Fiberglass Washington 1 2 3 4 5 6 Pole Height 35’ 28’ Fixture Height 20’ 13’ Pole Height 20’ 15.5’ Fixture Height 13’ 10’ Dark Bronze Fiberglass Pole Height 35’ Fixture Height 29’ Black Octagonal Decorative Concrete Pole Height 37’ Fixture Height 31’ Manufacturer Holophane Style Teardrop and Domus Color Black Manufacturer Holophane Style Acorn Color Black Pole Height 18.5’ Fixture Height 14.5’ BRACKETS 3 Black Columbia Concrete Coral Gables Pole Height 12’ Fixture Height 12’ FPL.com40491 STANDARD POLE OPTIONS PREMIUM POLE OPTIONS FPL Premium Lighting ProgramConcrete Fiberglass Washington 1 2 3 4 5 6 Pole Height 35’28’ Fixture Height 20’13’ Pole Height 20’ 15.5’ Fixture Height 13’ 10’ Dark Bronze Fiberglass Pole Height 35’ Fixture Height 29’ Black Octagonal Decorative Concrete Pole Height 37’ Fixture Height 31’ Manufacturer Holophane Style Teardrop and Domus Color Black Manufacturer Holophane Style Acorn Color Black Pole Height 18.5’ Fixture Height 14.5’ BRACKETS Standard Black Fiberglass *MH = Approximate Mounting Height Tenon Mount 20’ (13’ MH) 35’ (27’6” MH) Tenon Mount 13’ (10’ MH) 20’ (15’6” MH) Tenon Mount 37’ (30’ MH) Tenon Mount 18.5’ (14’6” MH) Arm Mount 35’ (29’ MH) 40’ (33’6” MH) 45’ (38” MH) Arm Mount 30’ (22’6” MH) 35’ (27’6” MH) 40’ (30’” MH) 45’ (35’ MH) Tenon Mount 20’ (15’9” MH) Brackets and Poles B – 5/7/2020 Black Tapered Concrete 8 Tenon Mount 14’6” (10’ MH) 21’6”(15’6” MH) 11 VILLAGE OF NORTH PALM BEACH CAPITAL IMPROVEMENT PLAN 2022 - 2026 Strategic Result :Department : Quality of Life Public Works Project Name :Year(s) :2022 Bridge Improvement - US 1 Project Description : Link to Strategic Plan : Need, Justification, Benefits : Location & Area Map Project Photo Comments : Collaboration with FDOT to include design elements that include decorative lighting, enhanced facilities for pedestrians and bicyclists, including benches, lighting and trash recepticles, and minor aesthetic improvements. The project will also include providing a textured crosswalk on the north side of the US1/Northlake Blvd intersection. The project addresses Quality of Life issues by providing needed infrastructure for pedestrians and bicyclists and enhancing visual access to the Earman River. Additionally, the infrastructure and aesthetic improvements will serve as an asset during efforts to redevelop the US1/Northlake area in accordance with the Citizens' Master Plan. FDOT is replacing the US 1 Bridge over the Earman River (FPID 442891-1-32-01). The bridge is being replaced due to structural failures. On October 18, 2017, a 35-foot section of the sidewalk and part of the shoulder on the southbound side collapsed into the waterway. Temporary repairs have been made, but the bridge has reached the end of its life cycle and needs to be replaced. FDOT is collaborating with the Village to include aesthetic and pedestrian elements that exceed FDOT's design standards. Gentile Glas Holloway O'Mahoney & Associates (2GHO) was hired in January 2019 to provide conceptual bridge and streetscape design services. Design elements have been limited due to requirements from regulatory agencies. VILLAGE OF NORTH PALM BEACH CAPITAL IMPROVEMENT PLAN FINANCIAL INFORMATION 2022 - 2026 Project Name :Bridge Improvement - US 1 Strategic Result :Quality of Life Department :Public Works 2022 2023 2024 2025 2026 Total Project Budget : Land acquisition $0 Planning / Design 0 Engineering 0 Construction 150,000 150,000 Vehicle 0 Equipment 0 Other 0 Total Budget $150,000 $0 $0 $0 $0 $150,000 Funding Sources : General revenues $0 Impact fees 0 Grant revenues 0 Debt Service 0 Infrastructure Surtax 150,000 150,000 Fund balance 0 Other 0 Total Revenues $150,000 $0 $0 $0 $0 $150,000 Operating Impact: Personnel $0 Operating 0 Capital 0 Other 0 Total Operating $0 $0 $0 $0 $0 $0 Construction costs represent payment to FDOT to construct Village desired Master Plan elements as a part of the bridge construction. Pursuit of grant funding has not been successful. Comment(s) Grant Information VILLAGE OF NORTH PALM BEACH VILLAGE MANAGER’S OFFICE TO: Honorable Mayor and Council FROM: Andrew D. Lukasik, Village Manager DATE: March 24, 2022 SUBJECT: POLICY DISCUSSION – Use of FY2021 Net Income The audited statement for FY2021 (October 1, 2020 – September 30, 2021) indicates that the Village’s General Fund ended the year with a net income amount of $2.2m. The audit indicates that the General Fund’s unassigned fund balance increased $2.2m to $13.89m. This unassigned fund balance amount is equivalent to 54% of total general fund expenditures ($25.86m) Typically, net income would roll into the Village’s Fund Balance (as is currently represented in the FY2021 audit). However, because the unassigned fund balance will be approximately 45% of total general fund expenditures without it, staff is recommending that $2m of the FY2021 net income amount be used to address various equipment and capital needs. The Audit Committee reviewed staff’s recommendations for use of the funding during its March 4, 2022 meeting. The Committee recommended that $2m of the net income from FY 2021 be used to address the equipment and capital needs identified by staff. Staff is requesting Village Council policy direction related to this recommendation. Should Village Council agree with staff’s recommendation to use the net income amount to address equipment and capital needs, staff will develop and present an amendment to the FY2022 budget for Council consideration at the April 14th and April 28th meetings. Recommendation: Village staff seeks Council policy direction regarding the use of $2,000,000 of FY2021 Net Income. Village of North Palm Beach Village Manager’s Office TO: Chairman Magill and Audit Committee Members FROM: Andrew D. Lukasik, Village Manager DATE: March 4, 2022 SUBJECT: Recommendations for Deployment of FY2021 General Fund Net Income Funds As you know, Village staff is estimating that the FY2021 General Fund Net Income will be approximately $2.2m. Generally, this surplus would be rolled into the General Fund Unassigned Fund Balance. However, given that the Fund Balance amount is healthy, Village staff believes that it is prudent to invest the net income amount in needed capital improvements and equipment acquisition. Staff’s recommendation includes projects that have been in the CIP, can be implemented – or begin to be implemented -- within the next year and have funding shortfalls. Staff is requesting input from the Audit Committee before finalizing a recommendation to the Village Council. The following is a list of recommended investments as prioritized by staff for the use of $2m of the Net Income: Public Safety Uninterruptible Power Supply (UPS) System: $90,000 Currently, the replacement of the UPS System at the Public Safety Building is included in the Capital Improvement Plan (CIP) as part of a large-scale project that was developed to secure grant funding. Unfortunately, funding for the grant program is limited and the Village’s project didn’t receive any funding. No matching funds from the Village were included in the CIP for this equipment. Essentially, the UPS System is a battery backup power system that supplies power long enough for equipment to properly shut down when utility power fails. It prevents the loss of data and minimizes the stress a hard shutdown causes on electronic equipment. The UPS is also a surge protector that protects connected devices from power problems, like surges or abnormal voltages, which can damage, reduce lifespan, or affect performance of electronic equipment and devices. Although the Building is equipped with a generator, the UPS is important to protect equipment during power outages – especially during the arrival of a storm event. Cardiac Monitors and Power Stretchers: $240,000 Cardiac monitor/defibrillator are a major component in providing high quality emergency medical services. Technology advances require replacement every five (5) years. Four (4) of the Village’s cardiac monitors/defibrillators are scheduled to be replaced in FY2023. However, the Assistance to Firefighters Grant Program, which wasn’t funded, this year, was expected to fund the bulk of the expense. The CIP included a Village match amount of $40,000 to fund the $160,000 acquisition. If net income is used, the Village share in the CIP will be reprogrammed for other projects – in other words, we’ll redeploy it for other infrastructure needs over the next year or two. Additionally, Fire Rescue requires the replacement of two (2) power stretchers that will have reached the end of their useful life and will no longer be supported by the manufacturer by 2023. The power stretchers, and their associated loading systems, provide a safer method of loading and off-loading patients reducing both the possibility of dropping the patient or causing injury to the caregiver. The CIP included a Village match amount of $20,000 to fund the $80,000 acquisition. If net income is used, the Village share in the CIP will be reprogrammed for other projects. Anchorage Park Playground: $125,000 The playground at Anchorage Park is heavily used. It is reaching the end of its useful life (installed in 2009) and needs to be replaced with a more modern structure that will provide shade. $250,000 is currently budgeted ($125,000 from the General Fund and $125,000 from a LWCF grant). Increasing the Village’s contribution by $75,000, for a total match of $200,000, will allow the Village to get the maximum grant match of $200,000 for a total project cost of $400,000. An additional $50,000, however, will allow the Village to secure a playground with greater shade and amenities. This would take the use of net income to $125,000 for a total project cost of $450,000. Air Handlers/Chiller Replacement: $440,000 Three of the Village’s facilities (Village Hall, the Library and the Public Safety Building) are in critical need of investments in their air conditioning infrastructure. The Village Hall is in need of new air handlers (installation) and a chiller. The total project cost is $190,000. No Village funding is currently allocated for this work as grants were anticipated to fund the work. However, Village staff intends to pay for the air handler/air purification system using ARPA funding ($10,000). Net income in the amount of $180,000 would be used to purchase and install the new chiller and install the air handler. Please note that staff is recommending for using the ARPA funds for the purchase of the air handler/air purification system and NOT the installation of the equipment in order to facilitate the single audit process that will be required due to the use of federal funding. The Village intends to program ARPA funds for use on projects or equipment that are clearly eligible under Treasury’s guidance and avoid any instances of ambiguity. In saying this, and at the risk of creating some confusion, it should be noted that the US Treasury developed its final rule for the use of ARPA funding and it results in greater flexibility for the use of those funds. The final rule allows municipal jurisdictions to spend a standard amount, up to $10 million (the Village is receiving $6.5 million), within the revenue loss category—even if they did not actually experience a revenue loss. Municipalities have broad latitude to use their entire standard allocation to support local government services and avoid many of the other categories’ additional requirements. The purpose of this new assumption is most likely to eliminate the need for Treasury to review a flood of single audits. While the final rule creates flexibility in the use of the ARPA funding, staff is not suggesting deviating from the general policy guidelines that Council established for their use (water quality, air quality, software application for Community Development to allow electronic submittal and review of development and permit applications). Village staff is proposing to replace five (5) condensing units at the Library with the purchase of a new chiller along with replacement of the existing air handlers. The entire project is anticipated to cost $600,000. The CIP currently has $400,000 allocated for this project. The new system will replace the originally installed system (1968). At this time, we’re continuing to evaluate the design to determine the number of handlers needed. Because of the uncertainty related to the air handlers, staff is recommending allocating $200,000 of the net income amount towards this project. The Public Safety Building is in need of three (3) air handlers. The work is identified in the CIP, but has been anticipated to be funded solely by grants. Staff recommends allocating $60,000 from net income for the installation of the air handlers. In summary, staff is recommending the use of net income for the municipal facilities air handler/chiller replacement project be used for 1) the purchase and installation of a chiller and air handler at Village Hall in the amount of $180,000, 2) the purchase and installation of air handlers at the Library in the amount of $200,000 and 3) the installation of air handlers at the Public Safety Building in the amount of $60,000. Total use of net income for this project, then, is $440,000. Work Order Software for Public Works: $100,000 The Department of Public Works maintains a system of disconnected software systems that are used to track activities and inventory. These separate systems have made it difficult to manage data to fully understand workload and activities, supply and inventory use and control, and asset management. Additionally, these software components are not tied to the Village’s financial software. To improve record keeping and data gathering, it is recommended that Public Works secure a comprehensive work order software system. This proposed software acquisition is not included in the Village’s CIP. The redefined leadership positions in the Department have led to a new perspective regarding operational needs – the software was not previously identified as a needed work tool but has grown in importance as resource management, decision making and efforts to work efficiently are being hindered by the lack of data integration. Front Load Solid Waste Vehicle: $330,000 The Village’s Solid Waste Division operates three (3) front loaders to service commercial and multi-family accounts. Two trucks are used for daily operations with the third being used as a spare. Although not the Village’s past practice, those three trucks are being rotated in and out of service so that the spare doesn’t sit idle for long periods of time. One front load truck is set for replacement in 2023 due to consistent mechanical and electronic failures requiring frequent repairs. Currently, the time between ordering a vehicle and delivery is generally over one year. Staff is recommending that funding be dedicated for this purpose now in order to begin the process to acquire a new front load garbage truck. Lighthouse Traffic Calming/Bridge Design: $115,000 The Lighthouse Bridge was constructed in 1958 and needs to be reconstructed as its nearing the end of its useful life. Although it’s “health index” is good (at 92.8) it is functionally obsolete in that it does not adequately accommodate pedestrians and bicyclists and its weight bearing capacity is limited. Regarding the “health index”, a score between 80 – 90 is generally considered to be “fair” while a score that is less than 80 is considered “poor”. Design and engineering expenses are funded in the CIP in the amount of $100,000 in FY2022. Staff is recommending that the amount be increased by $115,000 (for a total of $215,000) to address preliminary engineering activities associated with the bridge as well as planning services associated with the introduction of traffic calming solutions on Lighthouse Drive. It should be noted that traffic calming on Lighthouse Drive was identified as a “High Priority” action item in the Citizens’ Master Plan. Additionally, members of the Village Council and Village staff receive many complaints about speeding on Lighthouse Drive (and other local streets). Evidence of these concerns from the public can be found on Nextdoor as a petition is currently being circulated requesting the installation of speed humps in order to reduce speeds on Lighthouse Drive. Additional funding for engineering services are included in FY2023. $250,000 has been programmed to fund additional engineering associated with the design of the bridge. East Alleyway Resurfacing and Wall Replacement and/or Anchorage Park Dry Storage: $560,000 These two projects have funding in the CIP but have been delayed and/or may experience shortfalls. Staff would recommend reserving the sum of $560,000 from net income to apply towards one or both of these projects. Staff would anticipate having the Village Council make a final policy decision once additional project information is available. East Alleyway: The Village will pursue the resurfacing and design/replacement of the walls in the alley east of US1. Funding is available in the CIP but has been delayed due to other obligations. Additionally, the funding is limited to $100,000 annually in fiscal years 2024, 2025 and 2026. If this project is determined to be a priority by the Village Council, it is anticipated that the additional funding from net income will be able to be combined with some operating and capital expenditure savings from FY2022. Delaying construction until the availability of additional funds at the beginning of the next fiscal year will allow staff time to secure feedback on wall designs from residents, Planning Commission and Council and coordinate planning and implementation of the work with residents adjacent to the alley (the project will touch several residents’ back yards – so communication regarding the scope and coordination of activities is more sensitive than many other projects). Staff proposes to complete milling and resurfacing of the alley and the wall replacement concurrently. The section that has deteriorated more than the others is between Yacht Club Drive and Anchorage Drive North – most likely due to problems with the underlying stormwater infrastructure system. It is recommended that the Village complete work on this section first. Dry Storage: This project does have funding in the CIP but costs, depending upon the materials selected and scope of work (fencing, storage lot surface, etc), could exceed the budgeted amount. There continue to be policy decisions to be made by the Village Council prior to finalizing the design. Those decisions could impact the budget. Staff is recommending including this as a project for possible funding from FY2021 net income due to the uncertainty regarding the project budget. Summary: The recommended list of capital investments identified above will expend most of the net income amount from FY 2021. With the exception of the Public Works Work Order Software Project and purchase of the Front End Loader, all projects are currently included in the Village’s CIP (copies of the CIP project sheets are attached for your information). Most of the projects were eligible for grant funding but those grants have been limited and have delayed implementation of these important investments. As it relates to the Alley and Dry Storage Projects, the funding will allow the Village Council flexibility to work on those projects based upon their priority. Other Potential Projects for Funding: Although the projects identified above represent staff recommendations, there are a number of other projects that are currently in the CIP that could be considered as well: • Additional street resurfacing projects: there are a number of streets that have been completed with more scheduled soon. There are other streets that require milling and resurfacing as well, but the CIP has funding from the infrastructure surtax proceeds for the next four years. It is possible, however, that infrastructure surtax funding will end early. o On November 8, 2016, Palm Beach County voters approved a ballot issue to levy a One-Cent Infrastructure Sales Surtax to pay for the acquisition or improvements to public infrastructure. Collections began on January 1, 2017 and will end on or before December 31, 2026. It will sunset if the proceeds exceed $2.7 billion on or before September 1 of any year. Based upon County reports, it is likely that collection of the surtax will end on December 31, 2025. • Seawall replacement: seawalls at Lakeside Park and Anchorage Park are in poor condition. o Lakeside Park would be able to be replace quickly as engineering plans have already been developed. The CIP anticipates a project in 2025 using grant funding for 50% of the anticipated $750,000 cost. o No engineering plans have been developed for Anchorage Park – and no decisions have been made with respect to a Village Council policy question related to the replacement of the existing docks with floating docks or boat lifts. Funding could be used to develop plans for the seawall ($137,000 is included in the CIP in FY2023). • Tennis Court Lighting and Fence Replacement ($350,000): may be some grant funding available in the future. • Anchorage Park Path/Site Lighting: a $230,000 project is anticipated in FY2023 with 80% of the funding from the Recreation Trails Program Grant. • Fire Rescue Bathroom and Kitchen Remodel: improvements are needed, but it is a lower priority ($90,000). VILLAGE OF NORTH PALM BEACH VILLAGE MANAGER’S OFFICE TO: Honorable Mayor and Council FROM: Andrew D. Lukasik, Village Manager DATE: March 24, 2022 SUBJECT: DISCUSSION ITEM – Regulation of Trailer Parking During the discussions about boat and RV parking, members of the Council raised the issue of regulating the parking of utility trailers in residential neighborhoods. This discussion has been delayed due to the magnitude of the issues associated with regulating boat and RV parking, and the fact that the discussion was occurring at the time of the COVID-19 pandemic. Trailer Parking Policy Direction: Staff is seeking Village Council policy direction on this issue prior to presenting a draft ordinance for Council’s review. Policy Questions:  Is the focus of this regulation on enclosed trailers or will it cover open trailers as well? Open trailers that carry recreational equipment (ATVs, personal watercraft, etc.) are already regulated.  Will enclosed trailers be considered equipment under Section 18-35 and 18-35.1? These sections allow a maximum of two pieces of equipment.  Should parking of a trailer in the R1 or R2 districts be limited to the occupant of the property?  Should open and enclosed trailers be parked in the side and rear yards only? o If yes, should they be screened with 90% opacity from the rear and side yards?  Should a 5’ rear yard setback similar to boats and RVs be required?  Allow screening from the ROW to consist of an opaque, 6’ gate that cannot exceed 20’ in width?  Size restrictions? 10 feet high? Exclude any mechanical equipment from restrictions?  Restrictions on uses? Generally, commercial equipment is restricted/regulated in residential zoning districts. Many of the trailers are for commercial use.  Grandfathering and/or an exception procedure if they exceed the amount of equipment or exceed size limits? Photos of some existing conditions are included with this memorandum for reference. Recommendation: Village staff seeks Council discussion, input and guidance on potential regulation of the parking utility trailers in the Village’s residential zoning districts. Created: 2021-10-25 08:53:37 [EST] (Supp. No. 78) Page 1 of 3 Sec. 18-35.1. Recreational vehicles and trailers; parking on residential property restricted in R-1 and R-2 residential zoning districts. Recreational, campers, and camping equipment in the form of travel and/or camping trailers, motor homes, personal use recreational use trailers including motorcycle and all terrain vehicle trailers and vans, designed and used exclusively as temporary living quarters for recreation, for camping, for travel and for other personal recreation use, shall be parked in the side or rear yard, or within completely enclosed garages on sites containing a single family or duplex residence, subject to the following conditions: (1) A maximum of two (2) pieces of such equipment, inclusive of those provided for in section 18-35, at a time shall be permitted on a site, excluding those stored within a completely enclosed garage. No more than one (1) recreational vehicle shall be permitted on site. (2) Such parking shall be limited to such equipment owned or leased by and for the use of th e occupant of the site. (3) The location for such parked equipment shall be in the rear yard at least five (5) feet from the rear property line, or in the side yard not projecting beyond the front building line. Equipment, including equipment owned by a guest of an occupant, may be temporarily parked on the site from the front building line to the paved street or alleyway (including the swale/rights-of-way as long as no portion extends into any sidewalk or street) for a period of time not to exceed four (4 ) twenty-four hour periods in any fourteen (14) day period unless prohibited by section 18-34.1. (4) Such equipment shall, at all times, be currently registered and licensed as required by the laws of the State of Florida and, if applicable, shall display a current registration sticker and have attached a current vehicle license plate. (5) When parked on the site, such equipment shall not be used for living or sleeping quarters or for housekeeping or storage purposes and shall not have attached thereto an y water, sewer, electric or gas service connection, except as may be periodically required to maintain the equipment and appliances or recharge a vehicle's storage batteries. (6) Such equipment shall not exceed the maximum length, width, height and weight permitted under applicable provisions of the motor vehicle laws of the State of Florida; provided, however, the maximum length of the equipment exclusive of the trailer shall not exceed thirty (30) feet and the maximum height shall not exceed ten (10) feet, exclusive of affixed mechanical equipment. (7) Such equipment shall be securely affixed to the ground or removed immediately upon the issuance of a hurricane or tropical storm warning by a recognized government agency so that it will not be a hazard or menace during high winds or hurricanes. (8) All such equipment, when parked on site shall be visually screened from the view of abutting properties and alleyways in accordance with the requirements set forth below. The line of sight shall be from the edge of abutting properties, street rights-of-way and alleyways closest to the site. Equipment is not required to be screened from the right -of-way providing access to the rear or side yard if such equipment is located behind a gate at least six (6) feet in h eight and no more than twenty (20) feet wide. Screening shall be in the form of a properly anchored wall, fence or gate (meeting all building code requirements) or a hedge or other living vegetation, each with a minimum opacity of ninety percent (90%). Walls, gates or fences shall be constructed in accordance with section 45-36(D), and the use of chain link fencing with windscreens is prohibited. Hedges or other living vegetation shall be planted in the ground and shall be of sufficient height to screen such equipment. If screening located on the same property as the equipment requires vegetation greater than four (4) feet in height, vegetation shall be Created: 2021-10-25 08:53:37 [EST] (Supp. No. 78) Page 2 of 3 planted a minimum of four (4) feet at grade and shall reach a sufficient height to screen such equipment within two (2) years. Existing hedges or other living vegetation on an adjacent property may be used to provide the required screening, provided, however, that in the event the hedges or other living vegetation on an adjacent property is removed and not replaced so as to provide the required screening, screening shall be provided on the property on which the equipment is located in accordance with the requirements of this section or the equipment shall be removed from the property. Vegetation shall be maintained at all times so as not to encroach onto neighboring properties (if provided on the property on which the equipment is located) or rights -of-way. (9) All such equipment and the associated parking areas shall be kept in a clean, neat and presentable condition. Such equipment shall not be inoperable, wrecked, junked, partially dismantled or abandoned. Major repairs or overhauling shall not be conducted on the site. (10) The village council finds that, as a matter of fact, recreational equipment and cam ping equipment are customary accessory uses of the land in R-1 and R-2 zoning districts in the village. (11) Such parked equipment shall not be used in the course of any commercial activity. For this purpose, commercial activity shall include any type of business or activity which is conducted on or off the subject premises. (12) Any resident who, on or before November 12, 2020, both (i) owns equipment that does not meet the dimensional requirements of subsection (6) above or the setback from the rear property line required by subsection (3) above and (ii) has stored such equipment on his or her property, may file an application for a dimensional exception on a form supplied by the community development department. No fee shall be charged for such application. (a) An applicant seeking an exception to the dimensional requirements or rear setback requirement shall be required to demonstrate that the applicant meets all other requirements of this section including, but not limited to, required screening, and that the equipment will not significantly affect the natural light or increase the shadows or shade on an adjacent property to the extent that the storage of the equipment on the applicant's property has a negative impact on the neighbor's enjoyment of his or her property. (b) The application shall be accompanied by the following information: 1. Documentation demonstrating equipment ownership and date of acquisition; 2. Identification of the location of the equipment as evidenced by photographs and/or a sketch; and 3. Identification of the wall, fence or vegetation utilized for screening in relation to adjacent properties as evidenced by photographs and/or a sketch. Upon receipt of a completed application, village staff will conduct a site visit to veri fy compliance with the criteria set forth above and may require the applicant to provide additional information to complete the application process. (c) The community development department shall review the application to ensure it is complete and prepare the necessary documentation for review by the village council. The village council shall approve, approve with conditions or deny the application. The village council's final determination shall be set forth in a written order. (d) The applicant shall be required to notify all adjacent property owners, including the owners of properties separated from the applicant's property by a public or private right -of-way, of the council's consideration of the dimensional exception application. Such notice shall be on a form supplied by the community development department. Ownership shall be determined utilizing the county property appraiser's database. At least seven (7) days prior to the village scheduling Created: 2021-10-25 08:53:37 [EST] (Supp. No. 78) Page 3 of 3 the dimensional application for consideration by the village council, the applicant shall provide a notarized certification that such notice has been provided to all adjacent property owners either via first class mail or hand-delivery. No additional notice shall be required. (e) A dimensional exception shall not run with the property and the sale of the property, a change in the occupant of the property, or a change in the ownership of the equipment shall terminate the approval. Once a dimensional exception has been granted by the village council, any increase in the size of the equipment or significant alteration of the required screening, including, but not limited to, the removal of a hedge or living vegetation on adjacent property, shall require a new application. Notwithstanding the foregoing, if a resident who has been granted a dimensional exception acquires new equipment of the same or smaller dimension that still exceeds the dimensional requirements set forth in subsection (6) above, he or she shall be required to apply for administrative approval on a form supplied by the community development department. (Ord. No. 2016-07, § 4, 9-8-16; Ord. No. 2019-06 , § 3, 7-11-19; Ord. No. 2021-01 , § 3, 1-14-21)