07-29-1999 VC B WS-M~~e~
~ ~~
Office of the Village Manager
DENNIS W. KELLY
(561) 848-3476 Fax: (561) 848-3344
E-mail: villnpb@evcom.net
Date: August 2, 1999
To: Mayor & Village Council
From: Dennis W. Kelly, Village Mana
RE: Village Council Budget Workshop of July 29,1999
The Village of
NORTH PALM BEACH
501 U.S. Highway 1
North Palm Beach, FL 33408
The Village Council met in workshop session on Thursday, July 29, 1999, at 7:00 p.m. to finalize the tentative
millage rate and balance the General Fund budget for FY 99-00. All Councit members were present; staff
present were Village Manager Dennis Kelly, Finance Director Shaukat Khan, Assistant Village Manager Doug
Smith, Public Services Director Tom Hogarth and prospective restaurant vendor Mr. Eddie D'Ambra.
The Council entered into budget workshop discussions hearing from Public Services Director Tom Hogarth
regarding updates on projects relative to Public Services and the budget, with issues addressed per the attached
workshop changes sheet.
The Council completed their workshop session at approximately 8:30 p.m. There being no further business to
come before the Council, they stood adjourned at 8:30 p.m. This concluded the series of workshop sessions on
the budget, with a tentative millage rate being set at 5.60, with directions to staff to advertise a tentative millage
rate at 5.65.
DWK:sh
Attachment
cc: Shaukat Khan, Finance Director
Doug Smith, Assistant Village Manager
Tom Hogarth, Public Services Director
Ron Albert, Country Club Administrator
MEMORANDUM
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VILT,AGE GUUNC:IL BUDGET WORKSHOP CHANGES (7-29-99)
1. Tom Hogarth, Public Services Director, addressed the Council regazding the parking lot redesign at Village Hall. Basically, he asked for direction from the
Council on alternatives to submit to the Village's consulting engineer for purposes of developing an engineer design with the purpose of obtaining
anticipated engineering cost to do the design. Council's direction was to obtain engineering cost to design a parking lot with the Herb Watt Building and
design a parking lot without the Herb Watt Building. This is to come forwazd as a Request for Council Action at the next Village Council meeting.
Public Services Director discussed the drainage pipe issue and pointed out the necessity to replace some of the pipe. Consensus of the Council was the
urgency was not present and decided not to reinstate the line item back into the budget.
2. Mr. Eddie D'Ambra, the prospective restaurant vendor for the Country Club restaurant, addressed the Council regarding the following items:
a. Kitchen: The consensus by the Council was 1) the Village is to buy the kitchen equipment as proposed by Mr. D'Ambra, per the attached list. 2) Village
to share in cost of buying logo embossed dinner plates to include the large dinner plate, salad plate and the bread plate, with a limit not to exceed
$8,000. Logos are not to be embossed on silverwaze, flatware, crystal, glassware, coffee cups or saucers.
b. Minimum charge: It was agreed by consensus among the Council members that there would be a minimum charge of $10.00 per month for a total of
$120 per year for members at the Country Club; a discount feature will be made available on the menu where a member will receive a 10% discount, a
resident/non-member will receive a 5% discount and anon-resident/non-member would receive 0% discount. The $10.00 per month would be sent out
on the membership billing each month.
c. Rent/Lease: Consensus was that the rent would be 7% of gross sales, but not less than $2,500 average per month, with an annual minimum rent of
$30,000. A structure will be established in the contract where the restaurant vendor will pay $4,000 for six months during the season (from November 1
through April 30) and $1,000 per month during the off-season for six months (from May 1 through October 30).
3. At the Village Manager's request, the Council by consensus approved $1,500 for travel and conference in the Public Safety Director's budget for purposes of
attending the International Association of Chiefs of Police annual conference.
4. Village Council consensus to issue severance for layoff to Ms. Louann Kearns, General Services Clerk, in anticipation of the General Services Clerk position
being eliminated effective October 1 in the FY 99-00 budget. 'The severance layoff payment is to be effective Monday, August 2, 1999, with a Request for
Council Action submitted to the Council at their regular meeting of August 12 with the authority to provide the severance pay retroactive to August 2, 1999.
5. Council entered into discussion regarding complaints received on the size of the women's locker room under renovation at the Country Club. Public Services
Director Hogarth indicated he would investigate the issue as he meets with the architect on Friday, July 30, 1999 at 9:00 a.m. for a construction walk-
through of the building.
6. Discussion ensued among the Council members regarding Vanity credit cards with direction to staff to investigate the prospect of establishing a Vanity
credit card for the Village of North Palm Beach.
7. Following Finance Director's presentation of the taxable value and ad valorem tax revenue:
a. Consensus of the Council was to establish a proposed operating millage of 5.60, with a rollback rate of 5.4111, with direction to staff to advertise a
tentative millage rate of 5.65 for the September public hearings, with the intent of bringing that rate back to 5.60. The percentage increase of the ad
valorem tax will be 3.49% over the rollback rate.
b. The 1999-2000 budget, following Village Council review, was balanced with an appropriated fund balance of $1,241,834.
8. Staff was directed to report to the Palm Beach County Property Appraiser on the Village's Certification of Taxable Value a millage rate of 5.65. It was made
clear to the staff that this was the advertised rate, with the Council's intent to lower that to 5.60 following the public hearings in September.
PIZZA OVEN (2 DECK) $10,000.00
F RYO LATO R - __ = _ ,$ ~ 750.00
GRIDDLE $ 1,000.00
SANDWICH REFRIDGE. ~ $ 1,650.00
PREP. TABLE 8' $ 350.00
LG. REFRIGERATOR ~~ $ 1,900.00
SM. FREEZER $ 1,600.00
VENTILATION (HOOD) - . $ 7,000.00
CHAR GRILL
FLAT TOP W/OVEN
4 BURNER W/OVEN
SINGLE FRYOLATOR
CONVECTION OVEN
CHOPPING BLOCK
$ 24,250.00
$ 1,000..00
$ 1,700.00
$ _... 1,700.00
- $ ;~ 750.00
$ 2,600.00
_ $ _ soo.oo
$ 8,350.00
TOTAL COMBINED
$ 32,600.00
STEAM TABLE -REFURBISH
REFRIGERATOR -REFURBISH
$ 5,000.00
$ 450.00
$ 550.00
$ 800.00
$ 200.00
$ 950.00
$ 1,000.00
$ 7,000.00 new
$15,950.00
$ 550.00
$ 850.00
$ 500.00
$ 450.00
$ 1,400.00
$ 600.00 naw
----------------
$ 4,350.00
$ 20,300.00
HENRY LEE - 3 YR. LEASE - 10% BUY BACK
- ,
BUDGET YEAR 1999
TAXABLE VALUE & AD VALOREM TAX REVENUE
Increase (+)
1998 -1999 1998 -1999 1999 - 2000 Decrease (-)
Budget Final Budget over 1998-99
GROSS ASSESSED VALUE: 763,517,430 772,632,572 803,891,323 4.05% +
BUDGETARY TAXABLE VALUE (95%): 725,341,559 734,000,943 763,696,757 4.05% +
PROPOSED OPERATING MILEAGE: 5.60 5.60 5.60 0.00%
ESTIMATED AD VALOREM TAX REVENUE: 4,061,913 4,110,405 4,276,702 4.05% +
1.0 Mill = $763,700
.95 = $725,515
.90 = $687,330
.85 = $649,145
.80 = $610,990
.75 = $572,775
.70 = $534,590
.65 = $496,405
.60 = $458,220
.55 = $420,035
.50 = $381,850
.45 = $343,665
.40 = $305,480
.35 = $267,295
.30 = $229,110
.25 = $190,925
.20 = $152,740
.IS = $114,555
.10 = $ 76,370
.OS = $ 38,158
1998 - 99 Millage Rate = 5.60
Estimated Roll Back Millage Rate for 1999 - 2000 = 5.4111
Proposed Millage for 1999 -2000 = 5.6
Increase over 1998 - 99 Millage Rate = 0%
Increase over 1998 - 99 Roll Back Rate = 3.49%
* Ad Valorem Taxes to Roll Back = $4,132,440
Shortage to Proposed Millage (5.98) _ $434,467
VILLAGE OF NORTH PALM BEACH
GENERAL FUND
1999-2000 ANNUAL BUDGET
FUND BALANCE ANALYSIS
Net Available Fund Balance 10/1/98
Less: Appropriated 1998-1999
SUB TOTAL
Add: Estimated Surplus 1998-1999
Estimated Balance 10/1/99
Less: Appropriated for 1999-2000 ($1,241,834;
$3,064,737
($898,465)
$2,166,272
$1,100,000
$3,266,272
Estimated Surplus $2,024,438
7/29/99
Budget 1999-2000
$9,948,036
Surplus % of 1999-2000 Budget 20.35%
NORTH PALM BEACH GENERAL FUND
1999-2000 BUDGET -VILLAGE COUNCIL REVIEW
(July 20th, 21st, 26th, 27th & 28th)
tsegtnntng Increase Sub Ending
Acc. No. Acc. Title Balance From To (Decrease) Total
Balance
11,173,354
A0100-00110 Ad Valorem Taxes 4,553,854 4,276,702 (277,152)
A3714-09300 Bank Loan Proceeds 1,200,000 0 (1,200,000)
A4600-09100 Appropriated Fund Balance 990,000 1,241,834 251,834
Total Changes in Revenue: (1,225,318)
R dR
evtse avenue. 9,948,036
xpenses:
Village Council: 70,970
A4801-11110 Executive Salaries 24,000 27,600 3
600
A4801-33210 Accounting & Auditing 20,000 28,000 ,
8
000
A4801-35420 Membership & Dues 6,200 6,950 ,
750
Sub Totai Village Council:
Village Manager:
309,591 12,350 83,320
A4902-11210 RegulazPay
A4902-11220 Longevity 58,157 36,987 (21,170)
A4902-11530 Holiday Gifts 600
250 0 (600)
A4902-12110 FICA
4
16,447 200
14,811 (50)
(1
636)
A
902-12210 Pension -General Employees 20,461 18,393 ,
(2
068)
A4902-12310 Health Insurance 11,638 9,820 ,
(1
818)
A4902-12320 Life Insurance 993 894 ,
(99)
A4902-12330 L.T.D.
4 1,136 1,044 (92)
A
902-12410 Workers' Compensation 13,960 12
584 (1
376)
Sub Total Village Manager: , ,
Finance: (28,909) 280,682
A5003-11210 Regular Pay 274,729
94,919
93,777
(1
142)
A5003-11230 Certification Pay 1,500 3
000 ,
1
500
A5003-12110 FICA
.A5003-12210 Pension -General Employees 14,351 ,
14,264 ,
(g7)
A5003-12320 Lifelnsurance 17,821 17,713 (108)
A5003-12330 L
T
D 744 739 (5)
.
.
.
A5003-12410 Workers' Compensation 397
11,778 392
11
704 (5)
(74
Sub Total Finance: , )
Village Clerk:
114,768 79 274,808
A4904-11230 Certification Pay 1,000 2.000 1
000
A4904-34811 Employee Relations 0 500 .
500
Sub Totai Village Clerk:
Village Attorney: 1,500 116,268
_ 110,000
A5105-33113 Labor Services 15,000 10,000 (5
000)
Sub Total Village Attorney: ,
Community Planning:
457,200 (5,000) 105,000
A5206-33122 Engineering/Planning-Village Hall 0 60,000 60
000
A5206-33195 U.S. itl Enhancement 10,000 0 ,
(10
000)
A5206-66210 Construction & Major Renovations 410,000 301,000 ,
(109
000)
Sub Total Community Planning: ,
(59,000) 398,200
Gen'i. Services (Village Hall): 806,350
A5509-33113 Contract Labor 0 12,500 12,500
A5509-34560 Insurance Package 125,000 150,000 25,000
AS509-66210 Construction & Major Renovations
' 600,000 0 (600
000)
otai General Services (Village Hall): ,
'~,r. Services (Public Safety Bldg.): 86,947 (562,500) 243,850
A5510-34110 Telephone 16,000 18,500 2,500
A5510-35215 Furniture 8c Fixture Supplies 4,100 3,100 (1,000)
A5510-66430 Furniture & Fixtures 2,750 0 (2,750)
A5510-66440 Audio-Visual & Cornet Systems 550 0 (550)
Sub Total Gen'l. Services (Public Safety Bidg.):
(1,800) 85,147
Beginning Increase Sub Ending
Acc. No. Acc. Title Balance From To (Decrease) Total
Balance
`7~ lice:
2,135,355
A571 1-1 1 300 Part-time Pay 74,273 73,984 (289)
A5711-11530 HolidayGific 2,550 2,525 (25)
A571 1-12 1 10 F[CA 113,976 113,954 (22)
A571 I-12410 Workers' Compensation 91,236 91,217 (19)
A5711-34010 Travel 7,500 9,000 1,500
A57 1 1-3481 1 Employee Relations 0 1,000 1,000
A5711-35420 Memberships & Dues 1,700 1,660 (40)
A5711-66410 Automotive 52,600 76,600 24
000
Sub Total Police: ,
26,105
Fire Prevention: 392,042
A5812-34!10 Telephone 1,000 0 (1,000)
A5812-35217 Machinery & Equipment Supplies 3000 4 0~ 1000
Sub Total Fire Prevention:
0
EMS: 738,757
A6416-11210 Regular Pay 406,452 400,324 (6,128)
A6416-12110 FICA 36,011 35,543 (468)
A6416-12220 Pension -Police & Fire 18,117 17,734 (383)
A6416-12320 Life Insurance 1,869 1,840 (29)
A6416-(2330 L.T.D. 3,536 3,483 (53)
A6416-12410 Workers' Compensation 26,419 26,021 (39g)
Sub Tohl EMS:
(7,459)
Public Services Admin: 457,815
A6018-11230 Certification Pay 2,000 5,000 3
000
A6018-34015 Auto Allowance 4,800 0 ,
(4
800)
A6018-3481 I Employee Relations 500 1
000 ,
500
A6018-35293 Refreshments & Supplies 0 ,
500 500
A6018-35420 Membership & Dues 975 1
225 250
A6018-35440 Training & Education 2,500 ,
3,500 1
000
A6018-66410 Automotive 8,000 12
500 ,
4
500
A6018-66430 Furniture & Fixtures 0 ,
5
000 ,
5
000
Sub Total Public Services Admin: , ,
9,950
Facilities Maintenance: 291,830
A5519-11530 Holiday Gifts 425 400 (25)
Sub Total Facilities Maint
(25)
Sanitation: 921,822
A7020-11210 Regular Pay 490,135 489,734 (401)
A7020-11410 Holiday Overtime 7,000 12,000 5
000
A7020-12110 FICA 39,529 39,498 ,
(31)
A7020-12210 Pension -General Employees 49,088 49,050 (38)
A7020-12320 Life Insurance 2,272 2,270 (2)
A7020-12330 LTD Ins. 1,560 1,558 (2)
A7020.12410 Workers'Compensation 31,859 31,833 (26)
A7020-66410 Automotive 89,200 103,700 14
500
Sub Total Sanitation: ,
19,000
Street Maintenance: 894,297
•34681 R & M Street Resurfacing 45,000 0 (45,000)
~ ~ 34682 R & M Street Paving 10,000 30,000 20
000
A7311-66210 Construction & Renovation 270,000 1,000 ,
(269,000)
Sub Total Street Maintenance:
(294,000)
Vehicle Maintenance: NO CHANGE 145,675
2, 161,460
392,042
731,298
467,765
291,805
940,822
600,297
145,675
Acc. No.
Acc. Title Beginning
Bal Increase Sub Ending
ance From To {Decrease) Totat
Balance
.rk Maintenance: 323
491
~-~C8023-11210 Regular Pay , 173,254 173,081 (173)
A8023-11220
A8023-I 1400 Longevity
Overtime Pay 3,000 2,700 300
(
)
A8023-12(10 FICA 4,000 6,000 2
000
A8023-12210
Pension -General Employees 14,506
17
124 14,470
17
079 (36)
4
A8023-12310
A8
Life Insurance ,
799 ,
798 (
5)
(1)
023-12410
A8023-35216 Workers'Compensation 11,870 11,859 (1l)
A8023-35222 Irrigation Supplies
Trees & Sod 4,700 6,500 1,800
A8023-35214
Building Maintenance Supplies 2,000
15,500 4,000
4
000 2,000
(I 1
500
Sub Total Park Maintenance: , ,
)
(6,266) 317,225
Library: 493,525
A7927-33190 Professional Services 0 8000 8000
A7927-11210 Regular Pay 176,633 206,395 29
762
A7927-11220 Longevity Pay 3,900 3,300 ,
(600)
A7927-11300 Part-time Pay 67,896 58,281 (9
615)
A7927-I 1530 Holiday Gift 625 675 ,
50
A7927-12110 FICA 22,513 24,007 1
494
A7927-12210 Pension -General Employees 21,508 24,279 ,
2
771
A7927-12310 Health Insurance 14,693 19,059 ,
4
366
A7927-12320 Life Insurance 921 1
056 ,
135
A7927-34811 Employee Relations 0 ,
800 800
A7927-12410 Workers'Compensation 18,875 20,185 1
310
A7927-35216 Irrigation Supplies 250 1,450 ,
1
200
Sub Total Library: ,
39,673 533,198
Recreation: 450,190
A8028-11230 Certification Pay 0 1,000 1000
A8028-11300 Part-time Pay 64,776 95,000 30
224
A8028-34660 R & M PA & Communication Systems 1,000 4,500 ,
3
500
A8028-34811 Employee Relations 0 800 ,
A8028-35293
Refreshments & Supplies
0 800
A8028-65214
Building Maintenance Supplies
8,000 250
15,000 250
7
p00
A8028-66422 Playground & Outside Equipment 34,500 31
000 ,
(3
500)
Sub Totsl Recreation: , ,
39,274 489,464
Special Events: NO CHANGE 38,800
38,800
Long Term Debt: 829,000
A8535-49153
Sub Total Debt Service: Bank Loan (NEW)
- 150,000 0 (150,000)
(150,000) 679,000
Reserves: 830,200
A5540-49915 Reserve-Raises & Benefits 414,700 164,160 (250,540)
A5540-49925 Performance Raise 46,500 38,750 (7,750)
Sub Total Reserves:
(258,290) 571,910
Total Beginning Expenditures: 11,173,354
Changes in Expenditures:
Revised Expenditures:
Revenues less Revised Expenditures:
(1,225,318)
9,948,036
0