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FY 2010 Adopted Budget ..No�t Pa F�ac .� �f �•� f•?ice ?,s r was Main TF __ -_ FY 2010 Adopted Budget Page 1 of 215 _�•ry �' r: iii=�• - Guide for Readers The purpose of this section is to provide the reader with a guide to 4. The Budget as a Communications Device: the document's contents: where and how to find the information and how to understand or use the information. The budget is designed to be user friendly with summary information in text, tables and graphs. A glossary of The Fiscal Year 2010 Annual budget for the Village of North Palm budget terms is included after the Appendix section for Beach, Florida is intended to serve four purposes: your reference. Finally the budget includes the Budget Message Section which provides the reader with a 1. The Budget as a Policy Guide: condensed analysis of the fiscal plans of the Village for the upcoming fiscal year. As a policy document, the budget indicates what services the Village will provide during the twelve-month period Copies of this document are available for review at the beginning October 1, 2009 and why. The Budget Message Village Clerk's office and the Village Library. In addition, summarizes the challenges facing the Village and how the this document can be accessed through the internet at budget addresses them. The Department budget sections http://www.village-npb.org. provide major goals and objectives for each department in the Village. The table of contents lists every subject covered in this document and its page number. As a further aid, the budget document is 2. The Budget as a Financial Plan: divided into the following six major sections: As a financial plan, the budget outlines how much Village Introduction services will cost and how they will be funded. The Budget Summary provides an overview of the budget, including This section includes the budget message, which provides a major revenue and expenditure categories. narrative of where we have been and where we are going in the upcoming year. The message provides a broad perspective of 3. The Budget as an Operations Guide: services provided and discusses taxes and millage rates, changes in operations, significant differences in revenues and expenditures, As an operations guide, the budget indicates how services and the focus and direction of the budget year. will be delivered to the community. The Departmental budget sections outline the number of authorized positions The introduction section also includes general information about and department appropriations approved by the Village the Village, its budget philosophy and process, and other general Council for the provision of services by each department. information. An organizational chart is provided to show how the Village is structured for efficient and effective work. FY 2010 Adopted Budget Page 2 of 215 General Fund Appendix This section provides revenue and expenditure summaries, budget This section includes the Glossary (which provides the definitions comparisons and computation of taxable value. Also included are of various terms in this document), millage ordinance, and the an estimated fund balance analysis, details of all estimated budget ordinance. revenues and departmental expenditures, and the Five-Year Capital Plan. We hope this guide has aided in finding and understanding information contained in the Village's budget. If any information An overview of each department is included in this section. Each is unclear or if additional information is necessary, please call the department's section includes the following: an organization chart, Finance Department at(561) 841-3360. mission statement, goals and objectives, performance measures and major changes for each department. Country Club Fund This section includes all of the departmental details and information as in the General Fund for the Village of North Palm Beach Country Club Golf Operations. Pay Plan This section includes the Village's comprehensive pay plan and pay ranges. Statistical Section This section highlights multiple year comparative trend analyses and data, physical, economic, social and political characteristics of the Village. FY 2010 Adopted Budget Page 3 of 215 Village of North Palm Beach FY 2009-2010 Budget Table of Contents Description Pate Number Budget Cover 1 Guide For Readers 2-3 Table of Contents 4-7 Introduction 8 Manager's Budget Message 9-14 Organizational Structure 15 Village Officials&Administrative Staff 16 Village Boards&Committees 17-19 Village Overview/Demographics 20 Village Zoning Map 21 Village History 22-24 Village Departments 25-27 Village Budget at a Glance 28 Budget Preparation Process 29-32 Basis of Presentation,Basis of Budgeting&Budgetary Accounting 33-36 Fund Structure 37 Financial Policies 38-40 General Fund Budget 41 General Fund Organization Chart 42 General Fund Budget Summary 43 General Fund Revenues Graph 44 General Fund Revenue Analysis 45 General Fund Revenue Detail 46-50 General Fund Expense Graph 51 General Fund Expense Detail 52-54 General Fund Operating Highlights 55 General Fund Capital Highlights 56 Generla Fund Department Summaries 57 Village Council Narrative 58-59 Village Council Organization Chart 60 Village Council Department Summary 61 Village Manager Narrative 62-63 Village Manager Organization Chart 64 Village Manager Department Summary 65 Human Resources Narrative 66-68 Human Resources Organization Chart 69 Human Resources Department Summary 70 FY 2010 Adopted Budget Page 4 of 215 Village of North Palm Beach FY 2009-2010 Budget Table of Contents Description Pate Number Finance Narrative 71-73 Finance Organization Chart 74 Finance Department Summary 75 Information Technology Narrative 76-78 Information Technology Organization Chart 79 Information Technology Department Summary 80 Village Attorney Narrative 81 Village Attorney Department Summary 82 Village Clerk Narrative 83-84 Village Clerk Organization Chart 85 Village Clerk Department Summary 86 General Services Village Hall Narrative 87 General Services-Village Hall Department Summary 88 Public Safety-Law Enforcement Narrative 89-94 Public Safety-Fire Rescue Narrative 95-96 Public Safety Organization Chart 97 Public Safety Department Summary 98 Law Enforcement Department Summary 99 Fire Rescue Department Summary 100 General Service-Public Safety Department Summary 101 Public Works Narrative 102-105 Public Works Organization Chart 106 Public Works Department Summary 107 Public Works Administration Department Summary 108 Sanitation Department Summary 109 Facility Services Department Summary 110 Streets&Grounds Department Summary 111 Vehicle Maintenance Department Summary 112 Community Development Narrative 113-114 Community Development Organization Chart 115 Community Development Department Summary 116 Community Planning Department Summary 117 Building Department Summary 118 Code Enforcement Department Summary 119 FY 2010 Adopted Budget Page 5 of 215 Village of North Palm Beach FY 2009-2010 Budget Table of Contents Description Page Number Library Narrative 120-121 Library Organization Chart 122 Library Department Summary 123 Parks&Recreation Narrative 124-127 Parks&Recreation Organization Chart 128 Parks&Recreation Department Summary 129 Recreation&Special Events Department Summary 130 Park Maintenance Department Summary 131 Pool Department Summary 132 Tennis Department Summary 133 Debt&Other Narrative 134 Debt&Other Department Summary 135 General Fund Charts&Graphs 136 Taxable Value&Ad Valorem Tax Revenue 137 Millage Rates 138 Ad Valorem Tax vs.Budget Table 139 Property Assessed Valuations 140 General Fund Expenses as a Percent of Assessed Value 141 Debt Service Chart 142 Fund Balance Analysis 143 Unappropriated Fund Balance vs.Budget 144 General Fund Fee Schedules 145 General Services Fee Schedule 146 Public Safety Fee Schedule 147 Recreation Fee Schedule 148 Building Department Fee Schedule 149-150 Buisiness Tax Receipt Fee Schedule 151-156 General Fund Five Year Capital Plan 157-163 Country Club Budget 164 Country Club Organization Chart 165 Country Club Narrative 166-167 Country Club Summary 168 Country Club Revenue Graph 169 Country Club Revenue Detail 170-171 Country Club Expense Graph 172 Country Club Expense Detail 173-174 Country Club Highlights 175 Golf Club Memberships&Rates 176 9 Hole&18 Hole Rates 177 Country Club Five Year Capital Plan 178-180 FY 2010 Adopted Budget Page 6 of 215 Village of North Palm Beach FY 2009-2010 Budget Table of Contents Description Pate Number Pay Plan 181 Pay Plan Narrative 182-184 Comprehensive Pay&Classification Plan 185-188 Pay Ranges 189-192 Five Year Position Summary 193 Statistical Section 194 Operating Indicators by Function/Program 195 Principal Employers 196 Net Assessed Value&Estimated Actual Value of Taxable Property 197 Capital Asset Statistics by Function/Program 198 Full-Time Equivalent Village Employees by Function 199 Ratios of Outstanding Debt by Type 200 Principal Property Taxpayers 201 Property Tax Levies&Collections 202 Property Tax Rates-Direct&Overlapping Governments 203 Appendix 204 Glossary of Terms 205-211 Millage Ordinance 212 Budget Ordinance 213-214 Last Page 215 FY 2010 Adopted Budget Page 7 of 215 INTRO FY2009�2010 FY 2010 Adopted Budget Page 8 of 215 THE VILLAGE OF budget's organization charts reflect all staffing positions recommended NORTH PALM BEACH by the Comprehensive Pay and Classification Plan for each Department 501 U.S. Hwy 1, North Palm Beach, FL (the Comprehensive Pay and Classification Plan is included under Telephone: (561)841-3380 • FAX(561)848-3344 separate tab within this budget document). Village Departments reflect a detailed discussion of their individual goals, operational service, program improvements, and staffing and capital project expenditures for their respective areas. September 24, 2009 This document is intended to make our Village budget process more The Honorable Mayor and Village Council meaningful to officials, the Administration / Management staff and to Village of North Palm Beach our residents. With our ongoing efforts to maintain an open exchange of North Palm Beach,Florida 33408 municipal information, understanding how Village resources are received and expended is of great importance. As part of our continuing RE: Fiscal Year 2009/10 Annual Budget effort to give access to all citizens, the Village Administration will place this budget document on the Village website (www.village-npb.org). To Honorable Village Mayor and Council Budget Goals I am pleased to share this Fiscal Year 2009/10 Annual Budget for the Village of North Palm Beach. This budget reflects a plan to maintain The Village obtains a major portion of its annual general fund financial and improve service to our Village residents for the coming fiscal year. resources (60.74%) from ad valorem property taxes. The Village does The budget provides for improvements to our Village management not assess many of the traditional taxes that other municipalities use for organization structure and allocates scarce resources among departments generating revenue, but rather, it primarily depends on ad valorem taxes providing financial resources that continue Village improvements. to fund services. Residents are not assessed additional taxes for utility, Department management has prepared an ambitious list of Village solid waste, storm water, or fire rescue. The Village has opted to pay for projects and operational improvements that follow guidelines established these services out of existing ad valorem assessments. by Council's goals and objectives. This budget document identifies broad plans, operational responsibilities and financial guidance that will The preparation of this budget document was more difficult than any continue Village improvements throughout the coming year. time in the past primarily based on recent property tax reform legislation and the unprecedented devaluation of real property here in the Village. Budget Format The dire economic condition of the World market has equally exacerbated dwindling revenues. The following is a brief synopsis of The Administration has taken steps to make this a user-friendly budget those legislative reform bills that have impacted the Village's budget: document. This budget provides a common source of meaningful information for many different users. The budget reflects our Village • HB 1B: Which was enacted in FY2007/08 limits the authority of managerial and oversight responsibilities as outlined by the local governments to levy ad valorem taxes for the budget years Administration's department organizational structure (organizational 2007/2008 and beyond. For the FY2008/2009 budget and charts). This managerial structure reflects assignment of operating and beyond, ad valorem taxes will be capped at the rolled back rate oversight responsibilities among Village departmental areas. The plus an adjustment based on the growth of the per capita personal income. FY 2010 Adopted Budget Page 9 of 215 • Amendment One: In FY2007/08 this amendment increased the 1. Protect Financial Integrity of the Village in a Difficult homestead exemption from $25,000 to $50,000 (for property Economic Environment values $50,000-$75,000), except for school district taxes. a. Seek alternative sources of funds including grants Amendment One also allows property owners to transfer (make b. Seek to influence Florida legislature in areas of unfunded portable) up to $500,000 of their Save Our Homes benefits to mandates, taxation and revenue sharing their next homestead when they move within the state. c. Continue to advance a business-friendly atmosphere in the Village and work with the Northern Chamber of With respect to non-homestead property, Amendment One Commerce to encourage new businesses and promote limits (caps) the annual increase in assessed value for non- economic development homestead property to ten percent, except from school district d. Pursue debt-free status in the Village taxes. The amendment also provides a $25,000 exemption for e. Actively pursue Annexation opportunities where and tangible personal property. when available f Address Pension Fund unfunded liabilities The FY 2010 budget was developed collaboratively with assistance from a wide array of the Village supervision and staff. This collaborative 2. Maintain a High Quality of Life in the Village effort allowed the Administration to consider past and current practices a. Improve and maintain Village waterways as a unique & procedures. In partnership with our Village staff, opportunities were Village asset identified for new and improved services, programs, and projects. b. Maintain the highest quality of public safety services During this review, the Administration held several discussions with through national accreditation of its law enforcement members of our Village team to consider and develop enhanced services component and through Fire Rescue level of service and projects for the coming fiscal year. Many of these projects are partnerships summarized in the "General Fund Expenses" section following this c. Encourage high standards for overall appearance of the narrative. The details of our Department operating plans, projects and community improvements may be found in each respective Department's budget d. Enhance communications with residents through narrative. Using a collaborative budget preparation approach, the mediums such as the Village's Newsletter and website Administration maintained a balanced focus between high quality e. Improve communication and response to the public; resident service, operating effectiveness and fiscal responsibility. encourage suggestions from the public f Maintain service levels in the face of declining revenue In setting goals during the budget planning process, our staff team sources maintained an awareness of balancing our many levels of municipal service with our valuable and scarce Village financial resources. In all 3. Maintain and improve all Recreational Facilities of the cases, the Administration placed the highest priority on services that are Village most valued by our residents—with a commitment to provide these in an a. Maintain high level of appearance and maintenance of effective and efficient manner. Our Budgetary emphasis centers on the Country Club facilities (including tennis and swimming) Council's budgetary goals: and all Village parks b. Seek ways to improve use of parks by residents c. Actively promote resident and non-resident use of the Country Club facilities FY 2010 Adopted Budget Page 10 of 215 d. Further improve the Country Club activities and related • An increase of the Village's Operating Millage Rate to 6.9000 services mils (up from 6.6977 mils) which is actually .5114 mils or 6.90% e. Enhance golf membership through increased member below the 2009/10 roll-back rate of 7.4114. events • A reduction of$1,016,254.00 or 5.33%in the Village's operating budget from that of this current year. 4. Enhance the Spirit and Participation of our Community • A reduction of $789,372.00 or 6.71% in the Village Tax a. Encourage Village resident participation on Boards, revenues. programs and events • To aggressively reduce debt service instruments currently being b. Improve communication with businesses; encourage carried by Village with a moderate term goal of debt-free status. participation of businesses in Village events • Provide sufficient funding to maintain the Village infrastructure, c. Enhance and promote organized youth sport leagues and roadways and facility maintenance. programs within the Village • Ensure that Village equipment is replaced in a timely and d. Continue Village volunteer service similar to the very consistent fashion allowing staff to achieve and maintain high successful "Support Our Troops"program levels of quality and service. • Evaluate current staffing levels in all Village Departments to 5. Improve the Overall Appearance of the Village insure the best and economically provided for community a. Continue improvement of code compliance and education service. with special emphasis towards the abatement of nuisance • To explore "outsourcing" opportunities of service related and abandoned properties b. Continued support of the Northlake Boulevard Corridor components within the respective departments as a cost savings measure. Task Force to bring about uniformed beautification c. Maintain uniformity of Village property design, colors . Maintain a balanced budget while providing for needed non- and signage recurring capital project and equipment expenditures. d. Maintain high standards of overall appearance throughout the Village including commercial, residential, village- The Village's Undesignated, Unappropriated Fund balance is viewed owned properties and roads. by the Administration as a barometer of Village financial stability. Annual capital appropriations in this budget give the Council some Budget Objectives latitude of choice or deferral in the event of prolonged or unforeseen economic duress. The Administration encourages establishing a A general listing of our Village's annual budget Objectives are reflected minimum "Designation" of Village General Fund Balance or core in the following bullets. From a financial viewpoint, the Village's investments equal to approximately 35%to provide an important and taxable property values have decreased this year - to $1,673,245,674 meaningful financial balance that would be available in the event of (valued as of July 2009). This is a decrease of $168,778,908 or 9.16% unforeseen events. from last year. The Village's primary investment objective, in priority order of The following budget Objectives have been developed by the investment activities shall be safety, principal liquidity and the Administration and are reflected in this Budget: maximizing of investment income. The Village's investment portfolio will be broken into two primary categories, Operating and Core investments. The Village Administration will maintain local, FY 2010 Adopted Budget Page 11 of 215 liquid funds equal to a minimum of 1/12 of the adopted budget. The Public Works Department is planning to continue oversight and Administration will follow established investment strategies in maintenance of Village sanitation, infrastructure, streets, facilities, accordance with the prevailing investment policy of the Village. equipment, and roadways. This Department will focus on and play a major role in maintaining and expanding our focus on community The Administration has continued to refine and develop the Village's appearance during the coming year. organizational structure to help shape and focus staff's responsiveness, accomplishments, training, supervision and Public Works improvements include continuation and increased performance. The Administration notes the significant cost of funding for our annual street overlay program totaling $300,000 and Village employee compensation and benefits (accounting for roughly another $20,000 for contract repair of neighborhood sidewalks. 70.08%of the Village General Fund budget). Public Works also plans to take steps to improve neighborhood lighting in areas identified as having acute need throughout the Budget Hi2hli2hts: Village. Roadway appearance will be emphasized with improved median and swale plantings. The FY 2010 budget reflects a renewed commitment and predictable funding for community infrastructure in areas such as roadways, It should be noted that the direct cost of our Village backdoor waste neighborhood sidewalks and lighting, public buildings and park pick-up service is substantial — the annual costs of Village solid facilities. waste now exceeds $1.5 million — or approximately 1 mil of the Village's 6.9000 ad valorem millage rate. County rates presently run The Community Development Department continues to meet the between $300. - $700/year for twice-weekly residential curb-side unending demands of our Village's business and neighborhood service and are NOT included in the County's ad valorem millage redevelopment. Community Development will continue to rate. The Administration recommends Council's consideration about concentrate staff resources in areas of construction, permitting, the possibility of funding Village solid waste service costs through licensing, and community planning while reinforcing improvements annual fee assessment(similar to the County's and other surrounding in customer service. The continuing analysis and pursuit of cities). A solid waste assessment fee would allow North Palm Beach annexation opportunities, zoning and redevelopment enhancements to substantially reduce its ad valorem millage rate — making the and improvement of our business and development regulations is Village ad valorem rate more comparable with adjacent also a function of the Community Development Department. This unincorporated County areas. Department will better align our Village with statutory development guidelines and help to meet steadily growing expectations of The Public Safety Department has continued improvements in homeowners and developers. neighborhood outreach, crime suppression and crime clearances. In 2008 the Village's Police Department was awarded the coveted The Parks and Recreation Department continues to enhance CALEA National Accreditation for law enforcement agencies. The programs to all age groups and at each of the six facilities. The newly Police budget includes funding for the purchase / replacement of redeveloped Anchorage Park which was completed during the needed"marked"patrol vehicles. previous fiscal year will host a verity of events in this upcoming year to include; movies in the park, organized volleyball leagues, the The Village Administration recommends Council awareness of the Village's annual fishing tournament and Heritage day. The Parks opportunity and choice for possibly funding Village fire costs continue to be maintained by an outside service which has been through an annual non-ad valorem assessment (similar to the funded under the"contractual services"line. County's fire service assessment). A fire assessment fee would FY 2010 Adopted Budget Page 12 of 215 allow North Palm Beach to reduce our ad valorem millage rate — Personnel Staffing and Benefits making the Village ad valorem rate more comparable with adjacent unincorporated areas. The FY 2010 budget reflects recommendations and plans of the Administration's Comprehensive Pay and Classification Plan (see The Human Resources Department, over this past year, assisted with separate tab in this budget document). The Comprehensive Pay and workforce reduction strategies, employee healthcare procurement, Classification Plan reflect continued position eliminations, re- and risk management. Union related matters were also successfully classifications or name changes in both the General Fund and the addressed with emphasis placed on legal reporting and the providing Country Club budget with a significant overall cost savings. for a consistent managerial oversight of all Village personnel matters. The most significant personnel changes are in the Public Works and Parks & Recreation Departments with the elimination of the Grounds The Administration continues with its implementation of an optical Maintenance components opting to outsource that function to outside records storage system which will be ongoing. This system will be private contractor(s). Agency-wide workforce reduction strategies used by all Village operating departments (Community have been explored and recommended. All Village departments will Development, Finance, Human Resources and Country Club). be impacted to some degree. This workforce reduction strategy has Optical record storage systems are now widely used by governments been realized through normal personnel attrition, employee buyouts, and meet all State record storage requirements. This allows the and position restructuring to include employee layoffs. Village to transition — over time — from "paper" records to optically stored records. Optical storage permits digital "look up" of any The Country Club budget continues to be positively impacted as a optical record "at will" through the convenience of a simple result of the "outsourcing" of the Golf Course Maintenance computer search. Optical storage systems have become commonly component which was contracted out at the beginning of Fiscal Year used by many local governments and the cost is relatively modest 2007/08 to IGM. The Village renewed the contract with IGM for when considering the time savings and customer service FY2010 with a significant realized annual savings. improvements they offer. Village part-time position changes generally reflect added staff that The Village's operating millage rate would be increased to 6.9000 work and are paid only on as-needed basis. The number of positions mils— an increase of 0.2023 mils from last year's rate of 6.6977 mils authorized will not result in any increase to budget costs (similar to however, the increased millage rate reflects a decrease in tax expanding a list of substitute teachers). revenues by $789,372.00 or 6.71%. The Village has no outstanding general obligation bond debt; therefore, the combined total The Comprehensive Pay and Classification Plan includes funding for millage rate of the Village would equal 6.9000 mils. Much of our a market wage adjustment (1%) in October and an annual "pay for Administration's budget deliberations reflect judgment "trade-offs" performance" staff merit raise. The Administration continues to between increasing costs, desired service improvements and the need utilize the customary merit scale of between 0% - 5% based on for capital items. performances. Retirement contribution levels for General employees (approx. 50) and FPE staff (approx. 70) will increase from 22.62% to 23.72% in the coming year while employee contributions remain at 6%. Retirement rates for Police (approx. 30) and Fire (approx. 20) will FY 2010 Adopted Budget Page 13 of 215 decrease from 18.26% to 16.26% while employee contributions are departments and the notable assistance of our Finance Department planned to remain at a level of 2%. FPE and Police & Fire pension staff. matters are subject to the Village's collective bargaining negotiations —with all three contracts expiring on September 30, 2009. The Village Administration would also like to acknowledge and thank Village Council for their collective guidance, diligence, Debt Administration: perseverance and stewardship during this difficult budgetary process. Village debt service payments have been provided for in this budget With respect to the workforce reduction strategies, decisions made, as required by each existing Village loan agreement. Loan were neither easy or without tremendous heartache. All available repayments are reflected in the General Services area of our General options were exhaustively explored with a steadfast goal to improve Fund and as appropriate in our Country Club Enterprise Fund. service delivery levels while reducing costs. In FY2008/09 the adopted budget provided for the elimination of A total of seven (7)budget workshop meetings were held over a two four (4) of the five (5) debt service instruments or loans currently month period (July - September) where Council meticulously poured carried in the Village's General Fund. This move was made possible through the substance and content of this Budget. All refinements to through cost saving measures to include workforce reduction the Budget were tracked and tabulated during those meetings. Those strategies. refinements have been incorporated in this FY2009/10 Annual Budget document. Budget Conclusion The FY 2010 Budget reflects continued improvement to citizen services, public safety, public facility maintenance, and emphasizes Respectfully submitted, improved community appearance and financial stability. The budget plan promotes the administration of the Village in an effective, efficient manner. Most importantly, the budget provides necessary resources for the Village of North Palm Beach to maintain and further improve services to our 13,000 residents. Several operating Jimmy Knight,Village Manager and capital improvement project highlights are planned in the FY Village of North Palm Beach, Fla. 2009/10 budget that supports the goal of continually improving our Village using a "Resident Service" focus. Many of these budget highlights are shown on tables in the following pages. In summary, the FY 2010 budget recommends the following operational funding: • Establish the Village Operating "Millage Rate" at 6.9000 mils which reflects a reduction in Village tax revenues of $789,372.00 or 6.71%. The preparation of this Annual Budget document could not have been accomplished without the tireless collaboration of all Village FY 2010 Adopted Budget Page 14 of 215 VILLAGE OF NORTH PALM BEACH Organizational Structure VILLAGE BOARDS -Audit Committee The Residents -Code Enforcement -Construction Board of Adjustment -Golf Advisory Village Attorney -Library Advisory -Pension Boards Village Council -Planning Commission -Recreation Advisory Village Clerk -Waterways Board -Zoning Board of Adjustment Village Manager Country Club Community Human Parks Public Public Development Finance Resources Library & Safety Works Recreation FY 2010 Adopted Budget Page 15 of 215 Village Officials and Administrative Staff Village Council: Mayor Vice Mayor President Pro Tern Council Member Council Member David B. Norris William L. Manuel Darryl C. Aubrey Edward M. Eissey T. R. Hernacki Administrative Staff: Village Manager ................................. Jimmy Knight Director of Community Development ........... Chuck Huff Village Clerk ........................ ...............Melissa Teal Director of Library ................................ Donna Riegel Village Attorney ............................. Leonard R. Rubin Director of Parks & Recreation .............. Mark Hodgkins Director of Public Safety ................... Robert M. O'Neill Director of Human Resources ........... Mary Kay McGann Director of Finance ............................... Sarnia Janjua Director of Information Technology..... Michael Applegate Director of Public Works ....................Wiley Livingston Director of Golf Operations ......................... Mike Gray Note of Appreciation: We would like to thank all staff members for their contributions during the preparation of this budget document. Staff's demonstrated dedication and commitment to the Village ensures that the Village is "the Best Place to Live under the Sun." FY 2010 Adopted Budget Page 16 of 215 Village Boards and Committees The Village Council of North Palm Beach appoints members of . Audit Committee the community to boards, commissions, and committees to act in . Code Enforcement Board an advisory capacity to the Council, Manager, and Departments . Construction Board of Adjustment of the Village. The Village Council may create a board or com- . Golf Advisory Board mittee in connection with any functions of the Village, or may • Library Advisory Board create an ad hoc committee of limited duration. North Palm . Police &Fire Pension Board Beach board, commission, and committee members serve at the . General Employees Pension Board pleasure of the Village Council. Members of the Village Council • Planning Commission attend meetings of Village boards, commissions, and committees • Recreation Advisory Board on a rotation schedule in order to remain informed of Board busi- ness and concerns. Zoning Board of Adjustment Each appointed body has a specific scope of authority as pro- vided by the Village Code of Ordinances and/or Florida Statutes. Audit Committee Boards, commissions, committees, and task forces may have ad- The primary responsibility of the Audit Committee is to oversee and ministrative, managerial, quasi-judicial, investigatory, and/or ad- monitor the independent audits of the Village's financial statements visory powers dependent upon the enabling legislation. Boards, from the selection of the independent auditors to the resolution of commissions, and committees are not responsible for day-to-day audit findings. The Audit Committee facilitates communication be- operations of the departments, operating policies of departments tween the village manager's office, the independent auditors, and the or the business decisions of the local government. Village Council, and serves as an advisor to the Village Coun- cil. The Audit Committee also has an annual responsibility to pre- Municipal advisory boards, commissions, and committees are sent a written report to the Village Council, which shows how the comprised of dedicated citizens who volunteer their time and ex- committee has discharged its duties and met its responsibilities. The pertise to help their community. Boards, commissions, and com- written report also includes its findings as to the independent audits mittees are an integral part of citizen participation in local gov- of the Village's financial statements. ernment and an important asset to the Village for proper growth and development and the long-term stability of our community. Code Enforcement Board Our volunteers provide vital input in the decision-making proc- ess regarding present and future activities, programs, and poli- The Code Enforcement Board enforces and has jurisdiction over Gies. various Village codes and ordinances. The Code Enforcement Board does not initiate enforcement proceedings. If a violation of the code The Village of North Palm Beach has eleven (11) Boards, Com- is found, the Village's Code Compliance Officer notifies the violator missions, and/or Committees: and gives a reasonable amount of time to correct the violation. FY 2010 Adopted Budget Page 17 of 215 If the violation continues beyond the time specified for correction, Library Advisory Board the Code Compliance Officer notifies the Board and requests a The Library Advisory Board hearing. At a hearing before the Code Enforcement Board, the al- serves in an advisory capac- leged violator and the Code Compliance Officer present testimony ity to the Village Council and and evidence, and the Code Enforcement Board determines makes recommendations as whether a violation exists. The Code Enforcement Board has the - to present and future activi- power to issue Orders having the force of law commanding what- ties, planning, programs, ever steps are necessary to bring a violation into compliance. The capital improvements and Order may include a notice that it must be complied with by a facilities and other matters specified date and that a fine may be imposed if the violation is not relating to the overall function and operation of the North Palm corrected by that date. Beach Library. Construction Board of Adiustment and Appeals General Employees Pension Board The Construction Board of Adjustment and Appeals hears appeals The General Employees Pension Board performs all duties and en- of decisions and interpretations of the building official and consid- joys all rights and powers vested by law or ordinance and is re- ers variances of the technical codes. The Board constitutes the lo- sponsible for administering and effectuating the provisions of the cal contractor regulatory board of F.S. 489 for hearings on the per- law relating to the general employees retirement fund. formance of state licensed, certified contractors. The Construction Board of Adjustment and Appeals also serves as the Fire Code Police and Fire Pension Board Board of Appeals. The Police and Fire Pension Board performs all duties and enjoy Golf Advisory Board all rights and powers vested by law or ordinance and is responsible The primary responsibility of the Golf Advisory Board is to sup- for administering and effectuating the provisions of the law relat- port and effectuate an outstanding golf experience at an affordable ing to the retirement fund for police and fire employees. price through superior customer service, high quality playing con- ditions, and a wide variety of golf services tailored to both mem- bers, residents and guests. The Golf Advisory Board has the duty The Planning Commission is designated as the governmental entity to administer, review and interpret the Golf Course rules, regula- to act as the "local planning agency" in accordance with F.S. 163. tions, policies and procedures, which include the following areas: The Planning Commission holds public hearings and make recom- member and resident comments and con- + mendations regarding amendments to the appearance plan, the is- cerns; course procedures relating to start- suance of certificates of appropriateness, reviews preliminary and ing times; shotgun events; tournament , final plats, and performs any duties which lawfully may be as- scheduling; charitable outings; special signed to it by the Village Council and any other duties assigned to member events; and course and facilities it under the Code. condition. ` FY 2010 Adopted Budget Page 18 of 215 Prior to annexation, the Village Council seeks the advice of the Zoning Board of Adiustment and Appeal Planning Commission as to the proposed annexation. Regarding The Zoning Board of Adjustment hears and decides appeals and changes to zoning ordinances, the Village Council may amend or variances. The Zoning Board of Adjustment has the power to au- supplement zoning regulations and zoning districts after referral thorize variances from the terms of the ordinance as will not be and recommendations of the Planning Commission. contrary to the public interest when, owing to special conditions, a Recreation Advisory Board literal enforcement of the provisions of the ordinance would result in unnecessary and undue hardship. In order to authorize any vari- The Recreation Advisory Board ance from zoning ordinances or regulations, the Board must find serves in an advisory capacity to the that certain conditions exist, according to specific requirements set x ' Village Council and makes recom- forth in the Code of Ordi- mendations as to present and future nances. The Zoning Board of Ad- recreation activities, planning, rec- justment hears appeals when it is reation programs, capital improve- alleged that there is an error in any AW ments and facilities and other mat- order, requirement, decision, or de- ters relating to the overall recreational activity of the Village termination made by an administra- . other than its waterways. tive official in the enforcement of any zoning ordinance or regulation. i R/ '- Waterways Board The mission of the Waterways Board is to ensure that the water- ways located within the Village and the marina located at An- chorage Park are maintained, operated, and improved to provide the safest, most efficient, economical and environmentally-sound water transportation route in the Village and to provide sound use of Village waterways that serve business, commercial fisher- ies, and recreation. The Waterways Board is responsible for identifying, analyzing, addressing, and publicizing issues that affect the Village waterways, citizens, and users. The Water- ways Board is charged with building community support through education of its members, prospective members, community groups, and relevant government officials. The Waterways Board recommends improvements and establishment of policies to the Village Council. FY 2010 Adopted Budget Page 19 of 215 Village Overview / Demographics Location The Village also manages an enterprise operation which is the op- eration of its golf and Country Club. The Village of North Palm Beach is located on the sunny east coast of Florida, 9 miles north of West Palm Beach in Palm Beach County. Population The land area of the Village is approximately 5.2 The Village is primarily a residential community with a population square miles. The Village has an abundant of approximately 13,000 which increases to approximately 20,000 amount of waterfront property created by a num- Tallahassee* cksonv++e during the winter months by residents who list their northern homes ber of lakes, canals, and the Atlantic Ocean. o aoaa, as their official place of residence. Residents are generally in the With such assets as warm weather, sunshine, Ta middle to upper income brackets. golf, ocean fishing, boating, sandy beaches and MOO palm Beach balmy breezes, the Village has much to offer en- ;a Demographics thusiastic people who are raising families or are looking to retire. es R Per Capita Income ............................................. $45,563 Median Household Income................................... $65,815 Village Government Median Age.........................................................50.4 Infrastructure The Village of North Palm Beach was incorporated as a political subdivi- sion of the State of Florida in 1956. Village government operates under Public Safety the Council-Manager form of government. The Village Council consists Police Stations .................................................1 of five, non-partisan at-large council members, elected for two year, over- Fire-Rescue Stations ..........................................1 lapping terms, with a Mayor, Vice Mayor, and President Pro Tern selected Public Elementary Schools (County) ................................1 each year by the council members. The Village Council meets in regular Leisure Services: session twice each month for purposes of setting policy and carrying out Tennis Courts ................................................12 the legislative matters of the Village. The Village Council appoints the Marina .........................................................1 Village Manager, Village Clerk, and the Village Attorney. Swimming Pool .............................................. 1 Parks ........................................................... 4 The administrative day to day responsibilities are carried out through the Libraries ....................................................... 1 Village Manager. The Village Manager acts as the Chief Administrative Country Club: Officer of the Village and is responsible for directing all Village employ- Golf Course ...................................................1 ees other than those hired directly by the Village Council. Driving Range ................................................1 The Village provides a full range of municipal services including Public General Government Safety, Sanitation, Recreation, Library, Streets & Roads Maintenance, Number of General Govt. Buildings .....................11 Public Improvements, Planning, Zoning & Building, and General Ad- Public Works ministrative Services. Miles of Streets ............................................. 36 Number of Street Lights ................................. 513 FY 2010 Adopted Budget Page 20 of 215 a � t r 16 I,wdmrml R FIE IS M. U ti o;f � s 5 r F%NLLM MEACP t i w 'MP&.P;ftli6- i•r� t -AAi Woft *h cl UP ,s LA"PA" - i -- *_ VILLAGE OF NORTH PALM BEACH! � ua PALM$EACH#COON Y FLORIDA OFFICIAL ZONING MAP - * �. ■ i .fir i - i Y ■!■� TIC 7■�tK IX � r as+W+4 a-. :'J�aJ� }~ �r �� FY 2010 Adopted Budget Page 21 of 215 Village History North Palm Beach Area before Incorporation: 1928 A hurricane with 130 mph winds caused Lake Okeechobee 1892 Albert Sawer was given a warranty deed by the State of to overflow its banks and drown 3000 residents who lived near the lake. The hurricane wrenched the concrete Ear- the land before 1907. This land included Lake Park and Florida with the stipulation that he improve, cultivate or sell man River bridge from its mooring, demolished all but a few of the 100 Lake Park homes, uprooted and leveled North Palm Beach. Sawyer died in 1903 and willed the trust Kelsey's 3 timber mills, and the entire Park Avenue shop- to his son Albert. The 1907 deadline was extended to 1927. ping district, and ruined the vital credit rating of this once 1919 Albert Sawyer, Jr. sold the deed to Barton Peck in 1915 for thriving town. $1140. Peck sold the deed to Harry & Mabel Kelsey for $100,000. Kelsey moved to Silver Beach and bought 14 miles of oceanfront and lakefront property between Miami & Jupiter, including 100,000 acres which later became Kelsey City/Lake Park and North Palm Beach. He purchased the Florida East Coast Canal, which is part of the Intracoastal Waterway, and operated it as a toll waterway with a toll chain across the intracoastal to stop boats and collect a fee. Dredg- "The Earman River Bridge" ing became costly so Kelsey sold the waterway to the state. Many of the pioneer families who had purchased homes in 1923 Kelsey City was incorporated in 1923 after Kelsey had laid Kelsey City fled North, abandoning their demolished out his carefully zoned town. Over 100 houses were built by homes, defaulting on their mortgage payments and causing him and these homes sold quickly. the Kelsey City Bank to fail. In Florida, if property taxes went unpaid for 2 years, the state took title to that land. 1926 Kelsey, with the help of Paris Singer (Singer Island is named The unpaid taxes totaled $300 per lot and went up for sale. after him), built an 18 hole golf course and Winter Golf Club- Kelsey, very disillusioned that his carefully planned town house ("The Winter Club") on the land where the NPB Coun- was in ruins, abandoned his first original home on the try Club sits now. southwest corner of U.S. Highway One and Park Avenue and left Kelsey City. 1929- Sir Harry Oaks purchased the Winter Club and all the NPB . : 1930 land from Kelsey. Oaks added a south wing to the Winter Club. Oakes opened the golf course to winter visitors but closed it shortly after the stock market crash of 1929-30. Oaks moved his family to Nassau and spent considerable "Golfers at the Winter Club" "The Winter Club late 1920's" time in London. FY 2010 Adopted Budget Page 22 of 215 1926- In the period of time from 1926 when Kelsey built the North Palm Beach after Incorporation: 1955 Winter Club and 1955, the land consisted of 7 square miles of sugar sand and scrub palmetto and fewer than 100 indi- 1957 The first business to be issued an occupancy permit was the viduals living between Lake Pantry Pride / Food Fair at 101 U.S. Highway One. The Park & Jupiter. The Tesdem - first three permits for occu- Company, formed by Harry pancy were issued to: 402 Oakes' Estate, held trusts of over S. Anchorage Dr., 406 S. °"• "` 1000 lots in Lake Park and all Dr. & 410 S. the land in NPB including both ' + F Anchorage Dr. ' sides of U.S. Highway One. a "Bus from Palm Beach to the "402 S.Anchorage Dr." Winter Club" 1958 The developers donated ten acres of land to the school board 1951 Harry Oaks' widow sold NPB land to Ralph Stolkin. and NPB Elementary opened for classes. Stolkin used this land as collateral for a loan from John D. The National Association of Home Builders out of Chicago, Macarthur. When Stolkin defaulted, MacArthur became sole chose NPB as an award winning community. This was the owner of NPB and Lake Park. However, MacArthur was first time a Florida town had won! The criteria used in- more interested in developing Palm Beach Gardens. cluded excellence in: landscaping, planning, schools, recrea- tion, zoning, shopping, variety of home styles and public 1955 Richard and Herbert Ross purchased the NPB services in place. The layout for our Village had superior properties from MacArthur's Bankers Land planning, and credit for this award-winning plan goes to for $5 million. Richard& Herbert Ross. 1961 The Village purchased 145 acres around the NPB Country Herbert Ross Club for $1,250,000 by issuing general obligation bonds. NPB voters approved spending $400,000 to build a new 1956 Before NPB was incorporated, the Ross brothers had these clubhouse and Olympic size swimming pool. These im- a Village Council consisting of pioneer services in place: a utilities general manager, a Village Hall, provements opened in 1963 and the bond was paid off in first council 1988. members: Charles Cunningham, our first Mayor, Richard Ross, Jay White, John Schwencke and John 1969 NPB Library, off Anchorage, was dedicated. Old Port Cove D. MacArthur, a Fire and Police Chief, Anchorage condominium complex with over 1,000 units was started. ' Park Marina and ramp, 75 miles of sewer pipes, a bulkhead and dredged 20 canals and 3 lakes and a 1971 Twin City Mall opened at the corner of Northlake Blvd and John Schwencke Village Manager. U.S. Highway One as Palm Beach County's second en- closed shopping mall. This Mall was built onto the previous 08/13/1956...Together with Seward Mott Associates of grocery store/strip mall completed in 1959. The Mall was Washington, D.C., a master plan was drawn and the Village demolished in the mid-1990s and has gradually been re- of North Palm Beach was incorporated by Tallahassee. placed by a mid-sized strip mall anchored by Publix. FY 2010 Adopted Budget Page 23 of 215 1973 The University of N.C. chose NPB as an example of"one of 2008 The North Palm Beach Police Department the few well planned communities its size in the U.S.A." received the acclaimed National Accredi- tation through CALEA. 1980 1.5 miles of oceanfront land, which lay within the NPB boundaries, was sold to Palm Beach County for $23 million. It is now called John D. MacArthur Beach State Park. Village residents can take pride in a Village that was first in Florida to be awarded the National George Delacorte a NPB resident donated $600,000 toward �� Association of Home Builders award for excel- building our second Community Center. The Delacorte Rec- lence, a Village that still looks new, escalating reation Building on Prosperity Farms Road was built with the real estate, local government, efficient public stipulation that no fee ever be charged for use of the building. services, and no commercial buildings over 4 stories tall near the road on U.S. Highway One Harriet Nolan was elected as the first female NPB Council or Northlake Blvd. Member. 1981 Additional condominium complexes completed 2004 during these years. 1989 Judy Pierman elected as the first female Mayor of NPB. 1999 NPB Public Safety facility opened. At that time, it had the most technologically ad- vanced equipment. 2006 Jack Nicklaus redesigned the Village's golf course and charged the Village $1 for his services. FY 2010 Adopted Budget Page 24 of 215 Village Departments General Fund: Village Administration, and serves as counsel to the Code Enforcement Board. The Village Attorney's office The General Fund is used to account for most of the day-to-day represents the Village in legal matters from the point of operations of the Village, which are financed from property taxes, inquiry to resolution and is committed to implementing the fees, licenses, permits, fines and forfeitures, intergovernmental and Village Councils policy of minimizing exposure and other general revenue. Activities financed by the General Fund are potential liability. briefly described below. Additional information can be found in the department summaries. The Village Manager is responsible for the Village's day- to-day operation; for implementing the Village Council's General Government: policy and legislation; effectively and efficiently administrating all Village departments; appointing and The General Government provides administrative, legislative, supervising the Village employees; and approving and financial and support services to all programs of the Village. The submitting the proposed annual budget to the Council. The activities within the General Government are those that are Village Managers Office is a central location for citizens legislative in nature, that are necessary to implement legislation, to access information; request assistance; or notify the and that are supportive of activities within the Village. various departments of potential, existing, or new problems. The Council represents the citizens of the community by . The Human Resources Department is responsible for enacting legislation, approving the budget, determining the coordinating the hiring of workers, developing benefit tax rate, and establishing policy that encourages, promotes packages, reviewing injury reports, preparing safet y protects, and improves the welfare of the Village of North reviews, examining workers' compensation insurance Palm Beach. claims and preparing the staffing/comprehensive pay plan • The Village Clerk's Office functions as the Department of for the budget. Records, and serves to record and preserve all proceedings . The Finance Department is responsible for the accounting, of the Village Council, administer Village elections, budgeting and financial management of the Village. This respond to public records requests, and provide includes financial statement preparation, grant administrative support to the Village Council and the Code management, payroll, accounts payable and utility billing Enforcement Board. functions. The Finance Department is responsible for developing the budget with assistance from the Village • The Village Attorney provides effective and timely legal Manager and other departments and its subsequent representation and advice to the Village Council and submission to the Council. FY 2010 Adopted Budget Page 25 of 215 • The Information Technology Department is responsible for Public Works: computer hardware and software applications used throughout the Village. They monitor the Village's internal The Public Works Department is responsible for maintaining networks and are responsible for ensuring they remain fully the Village's infrastructure and all Village green space operational. This Division is also responsible for including roadways, parks, and medians. This includes maintaining our website at www.village-npborg. maintaining irrigation systems, overlaying streets, installation and repair of sidewalks, and providing park maintenance. The public works department is comprised of the following Public Safety: divisions: The Public Safety Department is comprised of the Police and Fire • The Public Works Administration division Departments and operates under the Public Safety Director to provides general supervision, department level provide the highest level of public safety services. management, and administrative support to all • The Police Department's primary responsibility is divisions. maintaining peace, reducing crime, protecting lives and • The Facility Services division provides property, and providing professional service to the maintenance and custodial services to Village community. buildings. • The Fire Department is primarily responsible for • The Vehicle Maintenance division maintains the administrating, directing, coordinating, and supervising the Village's fire, medical and emergency management entire Village fleet comprised of approximately functions. These responsibilities involve planning 120 vehicles equipment and rolling stock. budgeting, emergency preparedness and response, fire • The Streets & Grounds Maintenance division is suppression, advanced medical life support treatment and transportation, fire prevention fire inspection and primarily responsible for maintaining and investigation, operational training, community CPR, repairing the Village's roads, sidewalks, parks, public education, and housing compliance. and storm drain infrastructure. • The Sanitation division provides side-door garbage collection three days per week and trash & vegetation collection two days per week. Included in the trash & vegetation collection is one day of recycling collection. The division also provides recycling containers for the residents. FY 2010 Adopted Budget Page 26 of 215 Community Development: Administration: The Community Development Department is responsible for Administration is responsible for the overall management of the administrating, directing, coordinating, and supervising land golf course's day-to-day operations, marketing, personnel, development regulation functions and Village operations involving budgeting and long-term planning. site planning, permitting, inspections, geographical information systems, and mapping. The Department is also responsible for Golf enforcing the Village's Code of Ordinances. The Golf department can be divided into two divisions: Pro Shop Leisure Services: and Maintenance. The Pro Shop's functions include providing for tee times and retail sales for golf related items; starter and player The Parks and Recreation Department is responsible for assistance; cart & bag assistance; private lessons; and organization Community events. They also provide Village recreational of leagues and tournaments. The Golf Course Maintenance programs, operate the adult and youth sports leagues, provide Division of the Golf Operation has been outsourced to an outside senior programs and operate the Village's swimming pool and contractor who is responsible for all grounds and turf maintenance, Tennis Center. irrigation and all chemical applications. The clubhouse maintenance is the responsibility of the Village. The Village Public Library provides materials, services, and programs for community residents of all ages providing personal Food& BeveLq enrichment and enjoyment, and meeting educational needs. The Country Club Restaurant has been outsourced to an outside contractor. The contractor is responsible for maintaining the Enterprise Fund (Country Club): clubhouse restaurant and kitchen. The Enterprise Fund is used to account for operations of the Village's golf and Country Club, where the costs of providing goods and services to the general public on a continuing basis are financed or recovered through user charges. The Country Club can be divided into three departments: Administration, Golf, and Food & Beverage. FY 2010 Adopted Budget Page 27 of 215 Village of North Palm Beach Fiscal Year 2010 Budget at a Glance The budget is a plan(both financially and policy driven)for the accomplishment of goals and objectives identified as FY 2010 Budget Vs FY 2009 Budget being necessary to the purpose of our local government. As a financial plan,the budget includes estimates of resources required,tax and non-tax revenues available to support implementation and the number of positions estimated to fulfill the levels of service set forth by policy decisions. In other words,the"budget'is the legal authorization to expend Vil- lage funds during the fiscal year. $20,000,000 Budget Summary $18,000,000 N ir $16,000,000 °r' 00 M $14,000,000 r The total Village-wide fiscal year 200912010 operating budget is shown below: $12,000,000 $10,000,000 F» ❑FY 2009 GENERAL ENTERPRISE FUND $8,000,000 ❑FY 2010 FUND (COUNTRY CLUB) TOTAL $6,000,000 ESTIMATED REVENUES: $4,000,000 000,( AD VALOREM TAXES $ 10,968,125 $ 10,968,125 $2, 00 LIJ UTILITY SERVICE TAXES 2,078,904 2,078,904 General Fund Enterprise Fund FRANCHISE TAXES 1,145,000 1,145,000 SALES&USE TAXES 257,619 257,619 LICENSES AND PERMITS 611,400 611,400 FY 2010 Budget by Fund Type INTERGOVERNMENTAL REVENUE 11100,008 1,100,008 CHARGES FOR SERVICES 1,664,832 3,021,228 4,686,060 FINES AND FORFEITURES 135,200 135,200 Enterprise MISCELLANEOUS 95,850 381,549 477,399 Fund 16% TOTAL ESTIMATED REVENUES $ 18,056,938 IS 3,402,777 IS 21,459,715 ■General Fund ■Enterprise Fund EXPENDITURES/EXPENSES: GENERAL GOVERNMENT $ 2,041,825 $ 2,041,825 General Fund 84% PUBLIC SAFETY 6,961,858 6,961,858 PUBLIC WORKS 4,587,336 4,587,336 COMMUNITY DEVELOPMENT 801,416 801,416 Total Budget $21,459,715 PARKS AND RECREATION 1,649,290 1,649,290 LIBRARY 744,775 744,775 Budgeted Positions NON DEPARTMENTAL 356,082 75,000 431,082 160 GOLF 2,237,710 2,237,710 140 FOOD&BEVERAGE 73,840 73,840 120 COUNTRY CLUB ADMINISTRATION 305,931 305,931 100 OPERATING TRANSFERS OUT 0 OTHER 225,713 23 5,3 95 461,108 so 'ka DEBT SERVICE 688,643 474,901 1,163,544 so 40 $$ TOTAL ESTIMATED EXPENDITURES $ 18,056,938 $ 3,402,777 $ 21,459,715 20 *Note:General Fund Budget is based on a millage rate of 6.90 mils ° Full Time ❑zoos Part Time ■zoi o FY 2010 Adopted Budget Page 28 of 215 Budget Preparation Process The budget process incorporates the development, implementation Task Date and evaluation of a plan for the provision of services and capital Village Manager presents proposed budget to Village assets. The budget is to serve as a management and control tool by Council measuring actual performance against budget standards, focus Village Council sets Tentative Millage Rate July 23 attention on future operations and plans and improve • Village submits TRIM documents Departmental Budget Workshops Jul 29-Se 2 communication of goals objectives and plans. First public hearing on proposed budget: • Announce percentage by which computed millage The Village's budget process relies on a timetable of tasks and the exceeds roll back rate Sep 10 planning of steps and meetings that must be maintained in order to • Adopt tentative budget comply with state requirements for Truth in Millage (TRIM) as • Amendments(if any) well as internal requirements for sound planning and fiscal • Re-compute proposed millage(if amended) responsibility. The budget process begins with setting a calendar Advertise notice of tax increase and proposed operating Sep 20 of tasks for the coming months that meets all requirements and is budget within 15 days of I't Public Hearin approved by the Village Council. Below is the Village's Budget Second public hearing on proposed budget and approval of Calendar prepared for the Fiscal Year 2009/2010 budget ordinances for final adoption of ad valorem millage rate and Sep 24 preparation process. budget 2-5 days after advertisement Certification of "TRIM" compliance signed by Village Manager and submitted to Tax Collector, Property Appraiser Sep 25 Task Date &Department of Revenue Village Council sets village-wide goals&objectives Apr 20 Budget document available for public distribution Sep 25 Finance prepares budget request packages and guidance Apr 21-May 1 materials Through the budget process, an annual budget is developed that Department budget retreat and budget packages to May 1 departments integrates priorities and short and long-term goals as established by Department organization charts and narratives (including May 8 Council in order to meet the needs and goals of the Village and goals, objectives, performance measures & establish annual resource allocations. These resource decisions accomplishments)due address desired quality of service; staffing levels; technology Department capital item requests and 5 year capital plan due May 15 needs, equipment and capital improvements; and programs Department operating requests&revenue projections due May 22 Finance compiles department acka es Ma 22-Jun 5 considered to be priorities by the Village Council. The Village's Departmental budget review meetings with Village Manager Jun 8-Jun 19 fiscal year starts on October 1 and runs through September 30. Finance compiles proposed budget for presentation to Jun 22-Jun 26 Village Manager for recommendation to Village Council Property appraiser provides certification of taxable values July 1 Budget Workshop—General Fund Overview Jul 15 Budget Workshop—Country Club Overview Jul 22 FY 2010 Adopted Budget Page 29 of 215 The Village's Budget Process can be divided into five phases: assess their value and the subsequent priority to the residents of the Village. These internal analyses are necessary to determine service • Policy & Strategy Phase needs and delivery improvements, cost savings and opportunities, • Assessment Phase and required staffing levels. • Development Phase • Review Phase Development Phase • Adoption Phase Each department's budget package includes forms and instructions Each phase is described below. to aid in the preparation of their budget requests. The forms contain two prior years' actual data, the current year estimated Policy & Strategy Phase actual, current year budget, requested amount for the coming year. The departments describe the expenditures on the line item Setting priorities for the Village is one of the most important justification form which follows the departmental breakdown of responsibilities of Village Council and these goals and directives the line items. In addition to requesting dollars, the departments set the tone for the development of the budget. In this phase, must submit departmental objectives that provide a strategy linked Village Council and staff has the opportunity to reassess the goals to the Villages overall goals and policy agenda. The departments and objectives within the strategic framework in order to provide must also provide current year achievements and organization direction to the resource allocation and budgetary decision-making charts that identify changes from the previous year. The above process. mentioned items are included in both the proposed and final budget documents. Annually, the service priorities and objectives for each fiscal year are evaluated and the long-term financial plan is monitored and In a separate package, the departments submit requests for updated in order to set direction for the development of the budget necessary capital outlay and capital improvement projects. Items that is properly aligned with the broad goals and strategic that qualify as capital outlays are those that cost more than $2,500 directives. This includes an assessment of services, capital needs, and result in a fixed asset for the City. Each department submits issues and challenges, opportunities as well as a review of requests in order of priority. These include cost and description, as economic trends and financial forecasts. well as justification for the need. Capital Improvement Projects (CIP) are forecast in the 5-year Capital Improvement Program Assessment Phase document. This allows the need to be known in advance. The department must re-submit and re justify the need for the project As part of the budget process, departments evaluate performance during each subsequent budget process. The projects include cost towards meeting current and past goals and objectives and assess and description. current conditions, programs and needs. Various financial analyses, as well as productivity and staffing analyses, are performed. Programs and services are also reviewed thoroughly to FY 2010 Adopted Budget Page 30 of 215 Review Phase the proposed millage rate for the coming year. Thereafter the following timetable must be adhered to: The Village Manager and Finance Director review the departmental requests, meet with the departments, and fund what is • Within 35 days the Village Manager must have submitted deemed necessary. the proposed budget to Council and delivered the DR-420 and DR-420 MM-P to the Property Appraiser (August 5th) Public Adoption Phase • Between 65-80 days from date of certification (September In July, the Village Manager presents a proposed budget for the 3-18) the Village must hold a tentative budget and millage fiscal year commencing October 1 to the Village Council for hearing. This hearing cannot be held sooner than (10) days consideration and further input. This proposal includes all following the mailing of notices by the Property Appraiser proposed operating and capital expenditures and the means of (August 24th) financing it. Council reviews the budget and conducts budget workshops to provide an opportunity for Village management and . Within fifteen (15) days of the tentative budget and millage departments to offer additional information. Changes are made to hearing (September 18-October 3) the Village must the budget as per the Council's instructions. The proposed budget advertise a final hearing on the budget. is then revised incorporating these changes. • Not less than two (2) or more than five (5) days after the The budget is adopted in compliance with requirements found in advertisement (September 20-October 8), a final hearing the Village's Charter as well as with the State Statute known as adopting the budget and millage is held. TRIM (truth in millage). The law includes strict requirements and a timetable guide for noticing budget hearings and ensuring • Upon completion of the public hearings and prior to residents have an opportunity to be heard before final action takes October 1st, a final operating budget is legally enacted place. through the passage of an ordinance. TRIM Compliance • Within three (3) days after adoption, the Village must certify the adopted millage to the Property Appraiser and Florida Department of Revenue sets a schedule for local Tax Collector. governments to follow in adopting tax roll information in accordance with the county property appraiser offices. . Within three (3) days after receipt of final value, as Accordingly, there are two public hearings scheduled to openly discussed below, the Finance Director completes form DR- discuss the budget, millage rate and reason for any tax increase. 422 and returns to the Property Appraiser. By July 1st each year the Property Appraiser certifies the tax rolls for the Village on form DR-420. This roll is used in formulating FY 2010 Adopted Budget Page 31 of 215 • Within thirty (30) days of final millage and budget approved by the Village Council; however, the budget may be adoption, the Village must certify compliance with Section amended in the following three ways: 2000.065 and 200.068, F.S., to the Department of Revenue. 1. A transfer over $10,000 may be authorized only by Implementing, Monitoring & Amendment Phase-Budgetary resolution adopted by Council. Control 2. Transfers up to $10,000 can be made with Upon the final adoption of the budget, staff implements the new authorization by Village Manager providing the fiscal year budget and begins the process of continuous monitoring Department's Overall adopted budget is not and ensuring budgetary control throughout the fiscal year. The exceeded. objective of budgetary controls is to ensure compliance with legal provisions embodied in the annual budget approved by the Village 3. A transfer from the Village's Unappropriated, Council. The level of budgetary control (that is, the level at Undesignated Fund Balance Account or the Council which expenditures cannot legally exceed the appropriated Contingency Account, which may be authorized amount)is established at the department level. only by resolution adopted by the Council. Reports are generated monthly to keep Department Directors All budget amendments, once approved, are processed by the informed and to monitor revenues and expenditures in order to Finance Department. achieve effective control over their departmental budgets. Department Directors are accountable for over/under expenditures. The Village maintains an encumbrance accounting system as one technique of accomplishing budgetary control. All expenditures, other than personal services, are controlled by a procurement system which encumbers purchase orders against the budget prior to issuance to vendors. Purchase orders are not issued until appropriations are made available. All appropriations lapse at year end; however, encumbrances specifically designated to be carried over to the subsequent year are re-appropriated in the following year. During ongoing monitoring, staff may note that corrective action is needed to help accomplish planned or needed programs and activities and request budget amendments. Changes or amendments to the budgeted amounts at the fund level must be FY 2010 Adopted Budget Page 32 of 215 Basis of Presentation, Basis of Budgeting and Budgetary Accounting Basis of Presentation intergovernmental revenues are recorded in this fund. General operating expenditures, fixed charges and capital The accounts and the budget of the Village are organized and improvement costs that are not paid through other funds are operated on the basis of funds and account groups. To better paid from the General Fund. There can only be one understand the budget, a basic understanding of this financial General Fund. structure is required. • Special Revenue Funds — Special Revenue Funds account A fund is an independent fiscal and accounting entity with a self- for the proceeds of specific revenue sources that are legally balancing set of accounts. Fund accounting segregates funds restricted to expenditures for specified purposes. according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and • Capital Projects Funds— Capital Projects Funds account for contractual provisions. Account groups are a reporting financial resources to be used for the acquisition or requirement to account for certain assets and liabilities of the construction of major capital facilities or improvements governmental funds not recorded directly in those funds. The (other than those financed by proprietary funds) being funds are classified for reporting purposes into three basic fund financed from general long-term debt, grants, or transfers types; governmental, proprietary and fiduciary funds. The purpose from other funds. of the Village's funds and account groups are described in the following paragraphs. In the Governmental Fund Type category, the Village adopts an annual operating budget and appropriates funds for the General Governmental Fund Types: Fund. The Capital Projects Fund and the Special Revenue Funds involve multi-year projects so annual budgets are not adopted for Governmental funds are those through which general these funds. Instead, appropriations in these funds remain open governmental functions of the Village are financed. The and carry over to succeeding years until planned expenditures are acquisition, use, and balances of the Village's expendable financial made, or until they are amended or cancelled. resources and the related liabilities (except those accounted for in Proprietary Funds) are accounted for through Governmental Funds. Proprietary Fund Types: The following are the Village's Governmental Fund types: Proprietary funds distinguish between operating and non-operating • General Fund — The General Fund is the main operating revenues and expenses, and the principal revenues are derived fund of the Village. This fund is used to account for all from charges to customers for sales and services. The Village's financial resources except those required to be accounted sole proprietary activity is the operation of a golf and country club, for in another fund. All general property taxes, fines, which is an enterprise fund. various permits, property rentals and certain FY 2010 Adopted Budget Page 33 of 215 • Enterprise Funds—Enterprise Funds account for operations • Agency Funds — To account for assets held by the Village. The Village retains no equity interest in these funds. (a) that are financed and operated in a manner similar to private business enterprises where Account Groups: the intent of the governing body is that the costs (expenses, including depreciation) of Account groups are not funds since they don't reflect available providing goods or services to the general financial resources and related liabilities. Instead, they are used to public on a continuing basis be financed or establish accounting control and accountability for the Village's recovered primarily through user charges; or general fixed assets and general long-term debt. The following is a description of the account groups of the Village: (b) where the governing body has decided that periodic determination of revenue earned, • General Fixed Assets - To account for all fixed assets of the expenses incurred, and/or net income is Village, except fixed assets of Proprietary Funds. appropriate for capital maintenance, public policy, management control, accountability, . General Long-Term Debt — To account for all the or other purposes. outstanding principal balances of any general and special obligation bonds or notes, capitalized leases, installment The Village adopts a non-appropriated operating budget for its purchases, and compensated absences of the Village, Country Club Fund at the same time it adopts the General Fund except long-term obligations of Proprietary Funds. Budget. Basis of Bud2etin2 Fiduciary Fund Types: Fiduciary Fund types are used to account for assets held by the The basis of budgeting includes the following two elements (measurement focus and basis of accounting) that measure and Village in a trustee capacity or as an agent for individuals, private account for transactions the Village reports in the respective fund's organizations, other governments and/or other funds. The funds in budget and operating statement. this category are the Village's Pension Trust Funds and Agency Funds. Annual budgets are not prepared for these fund types. Measurement Focus • Trust Funds— To account for assets held by the Village in a trustee capacity. The pension trust funds are accounted for Measurement Focus refers to what transactions are recorded. The in essentially the same manner as proprietary funds since accounting and financial reporting treatment applied to a fund is capital maintenance is critical. determined by its measurement focus. There are two different measurement focuses that are used in the preparation of financial statements for governments: FY 2010 Adopted Budget Page 34 of 215 • Economic Resources Measurement Focus — This The government-wide financial statements are reported using the measurement focus is used in the preparation of the economic resources measurement focus and the accrual basis of government-wide financial statements and in the fund accounting, as are the proprietary fund financial statements. financial statements of proprietary funds. With this Revenues are recorded when earned and expenses are recorded measurement focus, all assets and all liabilities associated when a liability is incurred, regardless of the timing of related cash with the operation of these funds are included on their flows. Property taxes are recognized as revenues in the year for statement of net assets and the reported fund equities (total which they are levied. Grants and similar items are recognized as reported assets less total reported liabilities) provide an revenue as soon as all eligibility requirements imposed by the indication of the economic net worth of the funds. provider have been met. Operating statements of these funds report increases (revenue) and decreases (expenses) in total economic net Governmental fund financial statements are reported using the worth. current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as • Current Financial Resources Measurement Focus — This they are both measurable and available. Revenues are considered measurement focus is used in the fund financial statements to be available when they are collectible within the current period of governmental funds. With this measurement focus, only or soon enough thereafter to pay liabilities of the current period. current assets and current liabilities generally are included For this purpose, Ad valorem taxes and charges for services are on the balance sheet. Accordingly, the reported considered to be available if they are collected within 60 days of undesignated fund balances (net current assets) are the end of the current fiscal period, provided that amounts received considered a measure of available, spendable or pertain to billings through the fiscal year just ended. appropriable resources. Operating statements of these Intergovernmental revenues, which include state revenue sharing funds present increases (revenue and other financing allotments, local government one-half cent sales tax, and county sources) and decreases (expenditures and other financing shared revenue, among other sources, are recorded in accordance uses)in net current assets. with their legal or contractual requirements if collected in the current period or within 60 days after year-end. Account Groups are concerned only with the measurement of financial position. They are not involved with the measurement of Interest is recorded when earned. Licenses and permits, fines and results of operations. forfeitures and all other revenue items are considered to be measurable and available only when cash is received. Business Basis of Accounting Tax Receipt revenues collected in advance of periods to which they relate are recorded as deferred revenues. Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Expenditures are recorded when a related fund liability is incurred. The basis of accounting relates to the timing of the measurements However, debt service expenditures, as well as expenditures made, regardless of the measurement focus applied. related to compensated absences and claims and judgments, are recorded only when payment is due. FY 2010 Adopted Budget Page 35 of 215 The proprietary fund and pension trust funds are accounted for Budgetary Accounting using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned State of Florida statutes require that all municipal governments and expenses are recorded when a liability is incurred, regardless establish budgetary systems and approve balanced annual of the timing of related cash flows. Membership fees of the operating budgets. The Council annually adopts an operating proprietary fund that are collected in advance of the period to budget and appropriates funds for the General Fund. The Village which they apply are recorded as deferred revenue. also adopts a non-appropriated operating budget for the enterprise fund (Country Club) at the same time it adopts the General Fund The table below summarizes the measurement focus and basis of Budget. The procedures for establishing budgetary data are as accounting for each reporting element and type of fund mentioned follows: above: • In July of each year, the Village Manager submits a Measurement Focus and Basis of Accounting for Financial Statements proposed Operating budget to the Council for the next fiscal Basis of year commencing the following October 1st. The proposed Financial Statements Measurement Focus Accounting budget includes expenditures and the means of financing Government-wide Financial them. The Village also advises the County Property Statements Economic Resources Accrual Appraiser of the proposed millage rate and the date, time Governmental Funds Financial current Financial Modified Accrual and place of the public hearing for budget acceptance. Statements Resources Proprietary Funds Financial Economic Resources Accrual • Two Public hearings are conducted to obtain taxpayer Statements Fiduciary Funds Financial comments. Statements Economic Resources Accrual Upon completion of the public hearings and prior to October 1st, a The Comprehensive Annual Financial Report (CAFR) shows the final operating budget is legally enacted through the passage of an status of the Village's finances on the basis of "Generally ordinance. Estimated beginning fund balances are considered in Accepted Accounting Principles" (GAAP). In most cases, this the budgetary process. conforms to the way the Village prepares its budget, with the following exceptions: • Depreciation expense is not a budgeted expense. • Expenditures for capitalizable fixed assets are budgeted as expenses. • Compensated absences are not included in the budget. • Expenditures for principal payments on outstanding debt are budgeted as expenses. FY 2010 Adopted Budget Page 36 of 215 Village of North Palm Beach Fund Structure Governmental Funds Fiduciary Funds Proprietary Fund (Enterprise Fund) General Fund Special Capital Country Club -Budgetary Fund Revenue Projects Agency Trust Fund -Major Fund Fund Fund Fund Fund -Budgetary Fund -Major Fund Northlake Blvd Grant Northlake Boulevard General Employees Task Force Pension Recreation Grant Manatee Protection Police & Fire Pension Volunteer Firefighter Public Safety Grant Pension On-Behalf Pension Only two funds are budgetary funds (General Fund & Country Club Fund) FY 2010 Adopted Budget Page 37 of 215 Financial Policies Operating Budget Policies: • The Village will avoid budgetary procedures that balance current expenditures at the expense of meeting future years' • The Village will comply with all Federal, State or local expenses. legal requirements pertaining to the operating budget. A balanced budget is achieved when the amounts available • The budget will provide for adequate maintenance and from taxation and other sources, including amounts carried repair of capital plant and equipment and for their orderly over from prior fiscal years, equals the total appropriations replacement. for expenditures and reserves. • The budget will provide sufficient funding to cover annual • The Village will employ a structured budget preparation debt retirement costs. and formulation process that will ensure adequate citizen input and participation. • The budget will provide for adequate funding of all pension plans, as determined by the Village's actuary. • The Village will employ a structured expenditure and revenue forecasting system to allow for effective financial • The Village will maintain a budgetary control system to planning. ensure adherence to the budget and will use a budget/encumbrance control system to ensure proper • Essential services will receive first priority for funding. budgetary control. The Village will attempt to maintain current service levels for all essential services. • The Village administration will prepare regular reports comparing actual revenues and expenditures to budgeted • The Village will identify low priority services for reduction amounts. or elimination, if necessary, before essential services. • Where possible, the Village will integrate service levels • The Village will consider the establishment of user fees as and performance measures within the budget. an alternative to service reductions or elimination. • The goal of the enterprise fund operation is to be self- • The Village will pay for all current expenditures with supporting and to pay administrative and other appropriate current revenues. service charges to the General Fund for administrative support. FY 2010 Adopted Budget Page 38 of 215 • The total number of employment positions approved in the direct, indirect and capital costs); taking into consideration annual operating budget may not be exceeded without prior similar charges/fees being levied by other organizations. approval of the Village Council. • The Village will aggressively seek Federal and State grant • The Village will annually seek the Distinguished Budget and capital improvement funds and evaluate future local Presentation Award offered by the Government Finance fiscal impact. Officers Association (GFOA) Debt Policy: Fund Balance and Reserve Policies: • The Village will limit general obligation debt to no greater • The Village will establish an adequate fund balance in the than five percent of the Village's property tax base. General Fund to indicate that it is in sound financial condition. This reserve will be maintained at a minimum • The Village will analyze the impact of debt service on total level of 35% of current year general fund budgeted annual fixed costs before any long-term debt is issued. expenditures. • The Village will not use proceeds from long-term debt for • Fund Balance will only be used for expenditures that are current, on-going operations. Long-term borrowing will be either non-recurring in nature or that have a benefit period confined to capital improvements too large to be financed longer than one operating period. Village Council approval from current revenues. is necessary for this type of expenditure. • The Village will utilize the form of borrowing that is most • Maintain a contingency reserve in the General Fund and the cost-effective, including not just interest expense but all Country Club Fund to address unexpected needs that occur costs, including up front costs, administrative and legal throughout the year, subject to approval by the Village expenses, and reserve requirements. Council. Cash Management/Investment Policies: Revenue Policies: • The Village will deposit funds only in financial institutions • The Village will take active measures to encourage which are qualified public depositories pursuant to Sate of economic development, thereby developing a diversified Florida Statutes, Chapter 280, and "Florida Security for and stable revenue system to shelter it from short-run Public Deposits Acts." fluctuations in any one revenue source. • The Village will insure timely deposit of all collected • The Village will establish user charges and fees at a level revenues. closely related to the full cost of providing the services (i.e. FY 2010 Adopted Budget Page 39 of 215 • The Village will maintain a prudent cash management and • The Village will maintain the highest level of accounting investment program in order to meet daily cash practices consistent with generally accepted accounting requirements. principles (GAAP) promulgated by the Government Accounting Standards Board (GASB). • The Village will follow its adopted investment policy when handling public funds. Capital Improvement Plan Policies: • The Village will pool cash from each eligible fund for • The Village will adopt the first year of a multi-year plan for investment purposes. capital improvements, update it annually and make every attempt to complete all capital improvements in accordance Accounting, Auditing & Financial Reporting Policies: with the plan. • An independent audit will be performed annually, including • The Village will coordinate the development of the CIP the issuance of a management letter. budget with the development of the operating budget to ensure future operating expenditures and revenues • The Village administration will promptly evaluate the audit associated with new capital improvements will be projected management letter recommendations, determine the proper and incorporated into the current and future operating actions in response to these recommendations and budgets. complete, within established time frames, all actions that correct or otherwise resolve the matters included in the • The Village will maintain its physical assets at a level management letter. adequate to protect the Village's capital investment and minimize future maintenance and replacement costs. • The Village will produce financial reports in accordance with Generally Accepted Accounting Principles (GAAP). • The Village Council will be provided monthly with budget reports comparing actual versus budgeted revenue and expense activity. • The Village will annually seek the Certificate of Achievement for Excellence in Financial Reporting award offered by the Government Finance Officers Association (GFOA). FY 2010 Adopted Budget Page 40 of 215 r r 1 it ,�- `+ - � - ' ,- ._. •✓�'a-�rc.;�-- _ .... .. �� r_.- - 0 Al Vi*Ila e o North Palm Beach FY2010 Adopted General Fund Budget 77" i ......mow --c. General Fund Organization Chart FY 2009-2010 Residents of The Village of North Palm Beach VILLAGE BOARDS Village Clerk 4 -Audit Committee -Code Enforcement 3 FT Village Council -Construction Board of Adjustment -Library Advisory -Pension Boards Village Attorney -Planning Commission -Recreation Advisory Village Manager -Waterways Board -Zoning Board of Adjustment 2 FT Information Community Public Public Parks& Finance Human Library Recreation Resources Technology Development Works Safety 5 FT 2 FT 9 FT 37 FT (-1 FT) 67 FT 6 FT 7 FT (-2 FT) 1 PT 2 FT 1 PT 2 PT 12 PT (+1 PT) 10 PT 42 PT 23 Volunteers Summary: Change: 140 FT -3 FT 68 PT +1 PT 23 Volunteers FY 2010 Adopted Budget Page 42 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 General Fund Budget Summary Original 2009 Actual Actual Adopted Budget 09/30/08 09/30/07 Revenues Taxes: Ad-Valorem Taxes 10,968,125 $ 11,757,497 $ 11,915,355 $ 12,076,184 Utility Service Taxes 2,078,904 2,010,103 2,018,071 2,001,443 Franchise Fees 1,145,000 986,000 1,212,562 1,207,552 Sales&Use Taxes 257,619 $ 14,449,648 286,414 278,649 292,332 Licenses&Permits 611,400 822,060 1,047,144 886,699 Intergovernmental 1,100,008 1,275,232 1,516,624 1,486,840 Charges for Services 1,664,832 1,590,036 1,268,774 1,082,569 Fines&Forfeitures 135,200 73,550 157,022 132,158 Interest 85,050 254,800 194,652 650,022 Miscellaneous 10,800 17,500 137,447 185,604 Total Revenues: 18,056,938 19,073,192 19,746,301 20,001,403 Expenditures General Government: Village Council 126,105 139,162 144,097 127,717 Village Manger 294,707 289,560 282,339 356,049 Human Resources 231,264 208,616 218,821 204,396 Finance 521,452 489,744 425,670 416,460 Information Technology 300,127 295,488 285,872 236,740 Village Attorney 170,000 170,000 122,646 151,924 Village Clerk 274,266 260,745 247,577 226,617 General Services-Village Hall 123,904 2,041,825 126,437 111,954 112,669 Public Safety: Law Enforcement 4,217,408 4,338,178 4,088,898 3,993,518 Fire Rescue 2,573,592 2,898,594 2,555,925 2,317,469 General Services-Public Safety 170,858 6,961,858 138,605 130,757 133,920 Public Works: Public Works Admin 343,257 326,016 265,775 280,883 Sanitation 1,513,419 1,558,049 1,777,522 1,713,290 Facility Services 685,333 641,370 553,459 493,111 Streets&Grounds(addParks) 1,691,705 1,150,967 1,550,082 1,527,584 Vehicle Maintenance 353,622 4,587,336 311,029 372,918 293,318 Community Development&Planning: Community Planning 217,469 213,468 159,315 202,231 Building 466,422 565,122 581,431 409,797 Code Enforcement 117,525 801,416 131,519 155,787 144,820 Leisure Services: Library 744,775 766,976 749,874 748,248 Recreation 963,162 968,618 960,573 897,882 Park Maintenance(movedto P99 - 564,969 980,312 697,683 Pool 289,924 404,035 248,958 311,829 Special Events 87,000 97,000 94,073 86,203 Tennis 309,204 2,394,065 351,073 181,707 - Debt&Other: Debt service 688,643 1,308,415 859,932 996,136 Contingency 225,713 159,437 51,591 40,977 Transfer In/Out - - 1,254,952 593,884 Reserve-G/E Pension - - - - Non-Departmental 356,082 1,270,438 200,000 388,182 473,494 Total Expenditures 18,056,938 19,073,192 19,830,999 18,188,848 Net Revenue Over Expense $ $ $ (84,698) $ 1,812,555 Total Employees: Full-Time 140 143 164 160 Part-Time 68 67 64 61 Council 5 5 5 5 Reserve/Volunteers 23 23 23 23 FY 2010 Adopted Budget Page 43 of 215 VILLAGE OF NORTH PALM BEACH General Fund Revenues - Fiscal Year 2009 - 2010 Fines & Forfeitures, $135,200 0.75% Charges for Services Miscellaneous $1,664,832 $10,800 9.22% 0.06% Intergovernmental Investment Income $1,100,008 $85,050 ■Taxes-Ad-Valorem Taxes 6.09% 0.47% ■Utility Service Taxes ❑Franchise Fees ❑Sales & Use Taxes Licenses& Permits ■Licenses & Permits $611,400 ❑Intergovernmental 3.39% Ad-Valorem Taxes ■Charges for Services $10,968,125 ❑Fines & Forfeitures 60.74% ■Investment Income ■Miscellaneous Sales & Use Taxes $257,619 1.43% Franchise Fees $1,145,000 6.34% Utility Service Taxes $2,078,904 11.51% Total $18,056,938 FY 2010 Adopted Budget Page 44 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 General Fund Revenue Analysis %of Original 2009 Actual Actual Adopted budget Budget 09/30/08 09/30/07 Taxes: Ad-Valorem Taxes 10,968,125 60.74% $ 11,757,497 $ 11,915,355 $ 12,076,184 Franchise Fees: Electricity 884,000 775,000 975,594 967,104 Gas 14,000 - 14,114 14,220 Water 247,000 1,145,000 6.34% 211,000 222,854 226,228 Utility Service Taxes: Electricity 880,000 923,878 942,223 938,550 Gas 60,000 65,000 54,679 55,684 Telecommunication 848,904 801,225 772,578 761,982 Water 290,000 2,078,904 11.51% 220,000 248,592 245,228 Sales&Use Taxes Local Option Taxes 257,619 1.43% 286,414 278,649 292,332 14,449,648 80.02% 15,040,014 15,424,638 15,577,511 Licenses&Permits: Building Permits 375,000 2.08% 542,684 566,783 631,884 Developer Fees - 21,000 250,000 - Occupational Licenses 230,000 1.27% 243,876 221,131 243,779 Other Licenses,Fees,Permits 6,400 0.04% 14,500 9,230 11,036 611,400 3.39% 822,060 1,047,144 886,699 Intergovernmental Shared Revenue Other Local Units 8,000 0.04% 34,000 67,822 71,520 State Shared Revenue Local Govt 1/2 Ct Sales Tax 742,285 861,127 872,240 930,134 State Revenue Share Proceeds 321,723 349,583 332,780 386,114 Other State Shared Revenue 10,000 1,074,008 5.95% 10,522 22,321 23,644 Other Other Intergov Revenue 18,000 0.10% 20,000 221,462 75,428 1,100,008 6.09% 1,275,232 1,516,624 1,486,840 Charges for Services Community Development 130,299 0.72% 127,550 125,907 125,733 Library 900 0.00% 1,600 11,026 5,689 Recreation Pool 175,400 176,350 100,272 95,582 Recreation 467,160 506,550 336,293 386,635 Tennis 244,243 886,803 4.91% 217,106 136,449 - Public Safety Ambulance Fees 200,000 200,000 195,520 195,402 Other 53,630 253,630 1.40% 68,130 78,194 59,405 Public Works Solid Waste Collection 350,000 250,000 249,948 210,593 Other 40,000 390,000 2.16% 40,000 32,008 - Village Clerk 3,200 0.02% 2,750 3,158 3,530 1,664,832 9.22% 1,590,036 1,268,774 1,082,569 Fines&Forfeitures Community Development 21,350 0.12% 20,500 45,182 43,880 Library 10,400 0.06% 9,500 11,518 8,774 Public Safety 103,450 0.57% 43,550 100,323 79,504 135,200 0.75% 73,550 157,022 132,158 Interest 85,050 0.47% 254,800 194,652 650,022 Miscellaneous 10,800 0.06% 17,500 137,447 185,604 Total Revenues: $ 18,056,938 100.00% $ 19,073,192 $ 19,746,301 $ 20,001,403 FY 2010 Adopted Budget Page 45 of 215 General Fund Revenues $1890569938 This section includes a discussion regarding revenue sources for paragraphs. Please note that the Village's current millage rate is the Village's FY 2009/10 General Fund Budget, how much of the 6.6977 mils. total budget it comprises, revenue trends, factors influencing the trends, projections provided by the Florida Department of Revenue Methodology for increasing Millage Rate: and assumptions used in determining the projections. As per current tax law (FS 200.185) the Village is required to Ad Valorem Taxes $10,968,125 follow these procedures for FY 2009/10 when setting its millage rate: Property taxes are the single largest revenue line item in the General Fund Budget, making up approximately 60.74% of the 7.4114 Mills (Rolled Back Rate): total budget. The taxable property value decreased from $1.8 billion to $1.67 billion. At the adopted millage rate of 6.90, this A simple majority vote is all that is required to approve the rolled- will generate gross taxes for FY 2009/10 of $11.5 million. But, back millage rate of 7.4114 or less. The rolled-back rate is the rate due to discounts for prompt payment, state law requires that only required to produce the same amount of ad valorem tax revenues 95% of the gross taxes be budgeted as revenue - equating to this year as the previous year, excluding the effect of new $10,968,125. construction. The typical example is that as assessments increase, the millage rate decreases proportionately to equalize the revenues. This class of revenue has historically provided a stable source of revenue and normally displays an increasing trend based on However, this also works in reverse whereby with assessments significant new construction and development. However, this is no decreasing in 2009, the millage rate can also increase so that the longer the case, due to current economic conditions and the fact same amount of revenues are generated. This is precisely what that the Village is primarily a built-out community. happened in 2009 — the adjusted taxable value (excluding new construction) declined from $1,847,845,205 to $1,673,245,674 — Millage Options: resulting in a rolled-forward rate of 7.4114. On June 1, 2009 Palm Beach County notified the Village that the Although the 7.4114 mils is higher than the FY 2008/09 rate of preliminary taxable valuation was $1,654,519,973. The final 6.6977, it does not have to be advertised as a tax increase because taxable valuation received on July 1 showed a valuation of it generates the same revenues as last year. $1,673,245,674. This includes $8,604,724 in new construction. 7.4115— 7.5967 Mills (Majority Vote Maximum Millage Rate): Based on this final taxable value and current legislation, the A simple majority vote is also all that is required to approve a rate millage options, with respect to voting and advertising between the rollback rate of 7.4114 and up to 7.5967 mils. requirements for FY 2009/10, are discussed in the following However, since this is higher than the rolled-back rate, it must be FY 2010 Adopted Budget Page 46 of 215 advertised as a tax increase. The rate is calculated by increasing Franchise Fees $ 1,145,000 the rolled-back rate by the growth in Florida per capita personal income (2.5%). Franchise fees are charges to service providers for an exclusive/nonexclusive right to operate within the municipal 75968 — 8.3564 Mills (Two-Thirds Vote Maximum Millage boundaries of the Village. The charge is levied on a percentage of Rate): gross receipts basis. FY 2009/10 franchise fees represent 6.34% of the total General Fund Revenues. The estimates are prepared A super majority vote is required to increase the millage rate by up based on past experience. The Village has the following franchise to 110% of the rolled-back rate, as adjusted for the change in fees: Florida per capita personal income. • Electric Franchise Fees ($884,000): 8.3565 — 10.0000 Mills (unanimous Vote Maximum Millage Rate): A thirty year franchise (established by Ordinance No. 14- 80 on July 10, 1980 for thirty years) was amended on A unanimous vote is required to increase the rolled-back rate by August 28, 2008 (Ordinance 2008-09). The new agreement more than 110%. However this is subject to an overall legal requires Florida Power & Light to pay a franchise fee of ceiling for municipalities of 10 mills. 5.9% from sales of electricity, with no deductions for ad valorem property taxes or non-ad valorem assessments. Millage Rate Impact: Payments are received monthly from Florida Power & Light. The revenue impact of the above millage rates is shown as follows: • Gas Franchise Fees ($14,000 Millage Description Ad-Valorem Ad-Valorem Increase Rate Revenue FY Revenue FY (Decrease) A nonexclusive franchise fee of 5% from sales of natural 2009/10 2008/09 gas was established by Ordinance No. 11-80 on May 22, 6.6977 current Millage 10,646,553 11,757,497 (1,110,944) 1980 for thirty years. Payments are received annually from 7.4114 Rolled-Back Rate 11,781,038 11,757,497 23,541 Florida Public Utilities. 7.5967 Majority Vote Maximum 12,075,588 11,757,497 318,091 • Water Franchise Fees ($247,000 : 8.3564 Two-Thirds Vote 13,283,195 11,757,497 1,525,698 Maximum A franchise fee of 5% (less 0.7% administrative fee) from 10.0000 statutory Maximum 1s,89s,834 11,757,497 4,138,337 sales of water and sewer was established by Ordinance No. 15-1986 for thirty years. Payments are received monthly from Seacoast Utility Authority. FY 2010 Adopted Budget Page 47 of 215 Utility Taxes $2,078,904 Sales & Use Taxes (Local Option Fuel Taxes) $257,619 Utility taxes are levied on consumer consumption of utility Gasoline taxes are collected at the state level and distributed by services provided in the Village. The tax is levied as a percentage formula to cities and counties. Gas taxes represent 1.43% of the of gross receipts. Utility taxes represent 11.51% of the total total General Fund Revenues. The estimates are prepared based on General Fund revenues. The estimates are prepared based on past information provided by the Florida Department of Revenue and experience and information received from the utility companies. Palm Beach County. The Village has the following Utility Service Taxes: Intergovernmental Revenues $1,100,008 • Electric Utility Tax ($880,000 Intergovernmental revenue consists of revenues that are received The rate is set at 10% of electric sales generated by FPL. from other governmental agencies. These revenues represent 6.09% of the total General Fund Revenues. The majority of these • Water Utility Tax ($290.000): revenues (5.95%) consist of State Shared Revenues (Local Government Half-Cent Sales Tax, Municipal Revenue Sharing, The rate is 10% of water service sales generated by and Alcoholic Beverage License Fees). Other revenues in this Seacoast Utility Authority. category consist of Federal, State and Local grants and shares of revenue from the county. The budget estimates are provided by • Telecommunication ($848,904): the Florida Department of Revenue. As of 2001 Communications Service Tax (CST) replaced • Local Government Half-Cent Sales Tax ($742,285) Telecommunications Utility Service Tax, Telecommunications Franchise Fees and Cable TV In 1982, the local government half-cent sales tax program Franchise Fees. The CST is charged at the maximum rate was created to provide an additional income for of 5.22% on all local telephone service through all municipalities beyond ad valorem and utility taxes. The providers on phone calls originating within the Village and budget estimate is provided by the State each year. terminating within the state. The CST is collected and distributed by the State of Florida. Revenue estimates are • Municipal Revenue Sharing($321,723): projected by the State to be used by local agencies during budget preparation. The Florida Revenue Sharing Act of 1972 created a revenue sharing trust fund for municipalities in order to • Gas ($60,000): ensure revenue parity. An allocation formula serves as the basis for the distribution of these revenues to each The rate is 10% of natural gas sales. municipality that meets strict eligibility requirements. The FY 2010 Adopted Budget Page 48 of 215 apportionment factor is calculated for each eligible • Public Works$390,000 municipality using a formula consisting of the flowing weighted factors: municipal population, municipal sales Included in this category are the following revenues: Solid tax collection, and the municipality's relative ability to Waste Collection and Reimbursement for maintenance raise revenues. The budget estimate is provided by the services provided to the Country Club. Department of Revenue each year. Solid Waste Collection Fee ($350,000): Charge to • Alcoholic BeveraZe Licenses$10,000: commercial establishments for collection services. Rates are based on type of business at property and square The Village is granted a portion of the funds collected by footage. the Department of Business and Professional Regulation's Division of Alcoholic Beverages and Tobacco for license Reimbursement - Country Club Services ($40,000): taxes levied on manufacturers, distributors, vendors and Reimbursement from the Country Club Fund for work sales agents of alcoholic beverages. The estimate for the performed on building and grounds such as a/c, plumbing, budget is prepared based on past experience. electrical, cleaning/painting, irrigation and custodial. Charges for Services $1,664,832 • Public Safety$253,630 Charges for Services represent 9.22% of total General Fund Included in this category are items such as Ambulance Revenues. The budget estimates are based on past experience and Fees, Fire Inspection Fees, Alarm Users Permit Fees, are described below: Bicycle Registrations, and Accident Reports. • Community Development$130,299 Ambulance Fees ($200,000): Fee for ambulance transport provided by the Village. The fee applies to residents and Revenues included in this category are the following: Cell non-residents. Tower Rent, Protective Inspection Fees, Building Plan Reviews and Non-Domicile Business Registrations. Fire Inspection Fees ($30,000) This fee schedule is detailed in Village Code Article 11 Sec 12-17. These fees • Village Clerk$3,200 apply to all businesses, commercial and multi-family residential buildings in the Village regardless of ownership. The Clerk's office makes available various records and publications and collects the candidacy fees from Alarm Users Permit Fee ($22,000): All operating alarms individuals running for public office. require a permit. The fee is $25 which is collected once a year. FY 2010 Adopted Budget Page 49 of 215 • Recreation $886,803 items represent 0.75% of total General Fund revenues. This category was increased due to past experience. This department is the largest(4.91%) of the total "Charges for Services" Revenue Category. Within this department, Interest Income $85,050 there are various types of charges: Program Fees (including classes, lessons, trips and events), Marina, Memberships, Fund Balances and positive cash flow balances are invested Merchandise Sales, and Rental and or/lease. The major according to the Village's Investment Policies. The interest types are described below: income is the earnings from these investments. Interest income represents 0.47% of total General Fund Revenues. There is a Program Fees $555,200: This is the amount paid to significant decline in this revenue source due to the downturn in participate in various classes, lessons, trips and events for the economy. Recreation, Pool and Tennis. The revenues are offset by an expenditure account in the respective department. Miscellaneous Revenues $10,800 Marina $214,460: This includes the amount paid to the The miscellaneous revenue classification represents 0.06% of total Village for wet slip boat dockage, dry storage space and General Fund Revenues. This classification includes items such as marina ramp usage. public records requests, requests for bid documents, vending machines, NSF fees, etc. Memberships $85,343: This amount includes year-round membership for the Tennis and Pool Facilities. Licenses and Permits $611,400 Licenses and Permits consist of Building Permits, Village Business Tax Receipts, Contractor Registration, Zoning & Annexation Fees and Temporary Banner Fees. These revenues represent 3.39% of the total General Fund Revenues. These types of revenues are directly related to the rate of growth and development in the Village. A decrease is budgeted due to continued uncertainty in the real estate development market. Fines and Forfeitures $135,200 Fines and forfeitures are revenues generated by enforcement and prosecution of municipal ordinances and state statutes. These line FY 2010 Adopted Budget Page 50 of 215 VILLAGE OF NORTH PALM BEACH General Fund Expenditures - Fiscal Year 2009 - 2010 By Department Leisure Services Debt&Other $2,394,065 $1,270,438 General Government 13.26% 7.04% $2,041,825 11.31% Community Development $801,416 4.44% Public Safety $6,961,858 Public Works 38.56% $4,587,336 25.40% By Function Capital: Non-Op Debt Service: $572,712 $688,643 Contingency: 3.17% 3.81% $225,713 1.25% Operating: $3,916,422 21.69% Personnel: $12,653,448 70.08% Total $18,056,938 FY 2010 Adopted Budget Page 51 of 215 General Fund Expenditures $1890569938 To counter the decrease in revenue brought about by property tax General Employees...........................23.72% reform and the economic downturn, The Village Manager asked Police and Fire Employees ..................16.26% Department Directors to reduce spending in a manner that would minimize the impact on our residents. This required seeking new The ICMA pension employer contributions were budgeted at 15%. ways to serve our customers. While Directors did an admirable job identifying areas to cut, a sizable portion of each department's Health Insurance: budget (employee cost) is not entirely within the control of its Health insurance is budgeted at the employee level for the cost Director. provided by the insurance carrier based on type of coverage. There was an increase of 9.4% in health insurance rates. This section includes a discussion regarding appropriations for the Village's FY 2009/10 General Fund budget, how much of the total FICA: budget it comprises, and assumptions used in determining the This item was budgeted at 7.65% of payroll. projections. Worker's Compensation: Personal Services $12,653,448: This item is budgeted at the employee level for the cost provided by the insurance carrier based on type of position. Employee salary and benefits represent 70.08% of the total General Fund Expenses. These costs are allocated on a per Summary of Personnel Costs: employee basis. Assumptions used in budgeting for the major costs are discussed below: worker's Personnel Costs employee Compensation $362,204 Other$125,990 Salaries: Retirement 2.86% 1% An across the board market adjustment of 1% is included in the $1,585,599 budget, along with funding for pay increases for all firefighters and 12.53% sworn police officers in accordance with the established step plan. Health Insurance Performance based merit increases for general employees are $1,381,206 1o.92�io budgeted at an average of 3.75%based on a 0% - 5% scale. FICA&Medicare Salaries Retirement: $652,746 $8,545,703 Actuarial determined employer contributions for the General 5.16% 67.54% Employees Pension and Police & Fire Pension were budgeted as follows: FY 2010 Adopted Budget Page 52 of 215 Operating Costs $3,916,422 Department Description Amount Information Technology Email Server Software $ 5,800 Appropriations for each department are budgeted based on past Police 2 Patrol Cars $ 54,000 history and the needs of the department. Operating costs represent Police Radio Room A/C $ 10,000 21.69% of the overall General Fund Expenses. Some highlights of Police Emergency Generator $ 25,000 operating costs are listed below: Recreation Resurface Gym Floor $ 40,000 Library Refurbish restrooms $ 10,642 • Contractual Services $794,461 Libra 2 A/C Air handlers $ 19,270 • Utilities $604,483 Public Works Storm Drainage $ 83,000 • Program Expenses (offset with Program Revenue) $467,200 Public Works Sidewalk Repair $ 20,000 • Legal Fees $170,000 Public Works Street Overlay $300,000 • Materials & Supplies $487,645 Public Works Pallet Racks for storage $ 5,000 • Gas, Oil & Lubricants $288,506 Total $ 572,712 • Repairs & Maintenance $177,465 • Solid Waste Disposal $103,000 Debt Service $688,643 • Property/General Liability $356,082 Debt service payments are the series of payments of principal and Capital Outlay $572,712 interest required on a debt over the fiscal year. The FY 2009/10 debt service budget represents 3.81% of the overall general fund Capital needs and resource availability are assessed annually budget and is a decrease of$619,772 from the FY 2008/09 budget. through a capital planning process that results in a five year capital This is due to the accelerated debt refunding during FY 2008/09. plan. The five-year capital plan includes: The General Fund is left with one loan outstanding: • the cost to furnish and maintain capital facilities and $6,560,000 Promissory Note (Budgeted debt serWce payment ofS6ss,643): equipment, such as roadways, parks, drainage systems and other valuable infrastructure This note was to finance the acquisition, construction, equipping, and improving of a public safety building, a community center, and • the cost of new and replacement fixed assets, such as a recreation building. Franchise fees and public service taxes of vehicles, equipment, hardware/software, etc. the Village secure the promissory note. Principal payments of $190,000 are due semi-annually on January 1 and August 1, with a Those items deemed necessary are funded in the respective final maturity date of February 1, 2017. The interest rate is at the department's budget; the remaining items are deferred to future London InterBank Offered Rate ("LIBOR"), and adjusted as of the years. For FY 2009/10, capital outlay accounts for 3.17% of the first day of each month. The interest rate will be adjusted by either overall general fund budget. The capital outlay for FY 2009/10 is of the following events: A change in the maximum corporate tax budgeted as follows: rate, or the event of taxability of the interest on this note. FY 2010 Adopted Budget Page 53 of 215 Contingency $225,713 A contingency is a reserve that is set aside to accommodate unanticipated expenditures. For the FY 2009/10 budget, the Contingency category represents 1.25% of the total budget. FY 2010 Adopted Budget Page 54 of 215 The Village of North Palm Beach Adopted Budget Fiscal Year 2009-2010 General Fund Operating Highlights Description Amount Contractual Services $ 794,461 *Street Maintenance Contract$130,000 *Park Maintenance Contract$298,200 •Facility Services-Outside Repairs$50,000 •Tennis Court Maintenance Contract$49,35 0 •Various software support agreements, etc. $113,636 *Custodial Services$153,2 75 Utilities 604,483 *Electricity$350,325 •Gas$26,523 •Telephone&Data$140,427 •Water&Sewer$87,208 Materials& Supplies 487,645 *Materials&Supplies$280,095 •Office Supplies$39,600 •Computer Supplies$14,550 •Auto Parts Supplies$71,000 *Library Materials$82,400 Recreation Program Expenses(offset with Recreation Program Revenues) 467,200 Property/General Liability 356,082 Gas,Oil&Lubricants 288,506 Repairs&Maintenance 177,465 •R&MAutomotive$38,340 •R&MBuilding&Grounds$61,000 •R&MMachinery&Equipment$30,500 •R&MP.A. &Communication Systems$25,0 75 •Street Striping$6,000 *Tree Trimming$10,000 *Other Repairs&Maintenance$6,550 Legal Fees 170,000 Solid Waste Disposal 103,000 Uniforms 50,850 Travel,Training&Conferences 46,647 Professional Services 59,500 Total Fiscal Year 2009-2010 Operating Costs $ 3,916,422 FY 2010 Adopted Budget Page 55 of 215 The Village of North Palm Beach Adopted Budget Fiscal Year 2009-2010 General Fund Capital Highlights Department Amount Information Technology Email server software $ 5,800 Public Works Street Overlay 300,000 Sidewalk Repair 20,000 Storm Drainage 83,000 Pallette racks for storage 5,000 408,000 Public Safety (2)Patrol Cars 54,000 Emergency Generator 25,000 Radio Room A/C 10,000 89,000 Library Refurbish public restrooms 10,642 (2)A/C air handlers 19,270 29,912 Recreation Resurface Gym Floor 40,000 Total Fiscal Year 2009-2010 Capital Plan $ 572,712 FY 2010 Adopted Budget Page 56 of 215 GENERAL FUND DEPARTMENT SUMMARIES FY2009-2010 FY 2010 Adopted Budget Page 57 of 215 Village Council Mission Statement The Council establishes Village goals and objectives in its annual budget approval and evaluates services and projects throughout To provide the highest quality of service to the residents of the year. The Council annually establishes tax millage rates and North Palm Beach in the most efficient, effective, and fiscally service fees. responsible manner by providing sound, clear policy guidance that encourages, promotes, protects, and improves the welfare of the Current Year Accomplishments Village of North Palm Beach, ensuring that North Palm Beach remains "the best place to live under the sun." This year saw the completion of a number of capital improvement and infrastructure maintenance projects including: Service Levels Narrative • Improvements to Anchorage Park As the legislative branch of Village government, the Council is . Construction of a new Tennis Center comprised of five officials elected village-wide serving two-year terms each. Councilmen in Groups 1, 3 and 5 are elected in even • New roof impact windows and doors at Community Center years, and councilmen in Groups 2 and 4 are elected in odd years. • Impact window installation and elevator repairs at Library At the first regular meeting following the March election, the . Upgrades to entrance and landscaping at Country Club Council selects a Mayor, Vice Mayor, and President Pro Tem. . Installation of reclaimed water line for irrigation The Village Council meets on the second and fourth Thursday of the month, and holds additional meetings as needed to conduct the • Replacement of the Earman River pipeline business of the Village. • Repairs to Lighthouse Bridge and Monet Road Bridge • Storm drain repairs Individual councilmen attend monthly meetings of the Village's . Completion of dredging project advisory boards on a rotating basis, and attend meetings of local governmental agencies. Councilmen represent the Village on the Florida League of Cities Intergovernmental Relations Legislative Policy These projects were made possible through grant funding and prudent use of Village fiscal and personnel resources. Committee and the Finance and Taxation Legislative Policy Committee the Palm Beach County League of Cities Board of Directors, the Palm Beach County Multi-Jurisdictional Issues Coordination Forum, Village debt was significantly reduced through the payoff of four the North County Governmental Committee, the Northlake Boulevard outstanding loans. Corridor Task Force, and the John D. MacArthur Beach State Park Board of Directors. The Village Council has been actively involved in promoting state legislative policies that preserve home rule and provide for fair taxation and revenue sharing. Councilmen have kept abreast of legislative developments through participation in Florida League of Cities policy committee meetings,local governmental committees, and communication with state and local officials and agencies. FY 2010 Adopted Budget Page 58 of 215 Goals and Obiectives 3. Maintain and improve all Recreational Facilities of the Village In the upcoming year, the Village Council is committed to: a. Maintain high level of appearance and maintenance of 1. Protect the Financial Integrity of the Village in a Difficult Country Club facilities (including tennis and swimming) and all Village parks Economic Environment b. Seek ways to improve the use of parks by residents a. Seek alternative sources of funds including grants c. Actively promote resident and non-resident use of the Country b. Seek to influence Florida legislature in areas of unfunded mandates, Club facilities taxation, and revenue sharing d. Further improve Country Club activities and related services c. Continue to advance a business-friendly atmosphere in the e. Enhance golf membership through increased member events Village and work with the Northern Chamber of Commerce to encourage new businesses and promote economic development 4. Enhance the Spirit and Participation of our Community d. Pursue debt-free status in the Village a. Encourage Village resident participation on Boards, programs e. Actively pursue annexation opportunities where and when available and events f. Address Pension Fund unfunded liabilities b. Improve communication with businesses; encourage 2. Maintain a High Quality of Life in the Village participation of businesses in Village events c. Enhance and promote organized youth sport leagues and a. Improve and maintain Village waterways as a unique Village programs within the Village asset d. Continue Village volunteer service similar to the very successful b. Maintain the highest quality of public safety services through "Support Our Troops" program national accreditation of its law enforcement component and through fire rescue level of service partnerships 5. Improve the Overall Appearance of the Village c. Encourage high standards for the overall appearance of the a. Continue improvement of code compliance and education community with special emphasis towards the abatement of nuisance and d. Enhance communication with residents through mediums such abandoned properties as the Village Newsletter and website b. Continue support of the Northlake Boulevard Corridor Task Force e. Improve communication and response to the public; encourage to bring about uniform beautification suggestions from the public c. Maintain uniformity of Village property design, colors and signage f. Maintain service levels in the face of declining revenue sources d. Maintain high standards of overall appearance throughout the Village including commercial, residential,village-owned properties and roads FY 2010 Adopted Budget Page 59 of 215 Village Council Village of North Palm Beach Residents IF David B. Norris Mayor William L. Manuel Vice Mayor Darryl C. Aubrey President Pro Tem Edward M. Eissey Councilman Thomas R. Hernacki Councilman Village Clerk Village Attorney Village Manager Operating Departments FY 2010 Adopted Budget Page 60 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Village Council Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 46,800 $ 46,800 $ 46,800 $ 39,000 Overtime Pay - - - - Part-time Pay - 46,800 - - - Benefits: Pension - - - - Health Insurance - - - - FICA/Medicare 3,581 3,581 3,580 2,984 Worker's Compensation 174 291 288 252 Other - 3,755 - - - $ 50,555 $ 50,672 $ 50,668 $ 42,236 Operating Accounting&Auditing 34,500 44,500 23,944 29,530 Advertising 8,900 9,000 7,724 6,347 Advisory Board Dinner 5,500 7,500 5,609 7,374 Conferences&Seminars 2,650 1,500 1,150 1,170 Membership&Dues 11,000 11,060 10,932 10,550 Professional Services 4,000 4,000 3,067 3,626 Travel 3,300 5,440 4,124 2,929 Other Operating Costs 5,700 5,490 36,878 23,955 75,550 88,490 93,428 85,482 Capital Capital 0 0 0 0 0 0 0 0 Total Expenses $ 126,105 $ 139,162 $ 144,097 $ 127,717 FY 2010 vs FY 2009: $change (13,057) %change -9% Total Employees: Full-Time Part-Time Council Members 5 5 5 5 FY 2010 Adopted Budget Page 61 of 215 Village Manager Mission Statement Council in developing and communicating our Village's "resident service" vision. By focusing on the needs of the citizens, the To provide clear direction, support, accountability, achievement and Village Manager encourages program and service improvements recognition through an operational framework that guides and that allow the Village to keep pace with the ever-changing needs of empowers Village staff in providing public services to the citizens our community. of North Palm Beach as established by Council policy goals. The Village Manager promotes and fosters a "purpose-driven" working New Initiatives environment that focuses on service to the public through the efforts of a professional staff and improved operating processes. In Improving and strengthening customer service while fostering local collaboration with all Village employees, the administration will neighborhood relationships continues to be a primary focus in the nurture creativity, responsibility, accountability and thoughtful FY 2009/10 budget. The Village continues to evaluate and re-focus risk-taking... all focused on the core goal of Serving the Community. on-going services toward essential / high-value service areas that "we do best." This allows contractual opportunities that improve Service Levels Narrative resident service quality while restraining or reducing Village costs. The function of the Village Manager is to serve as the Chief As part of this effort to reevaluate and refocus, the Administration, Executive Officer of the Village. The Village Manager is under the guidance of the Village Manger, will vigorously pursue all responsible to the Village Council for: options for retraining and repurposing its workforce. The philosophy of the Village Manager's office is to provide the most • Developing organizational goals that serve the Community, cost-effective approach to residential service, without compromising • Strengthening and guiding the Village organization to meet the quality or quantity of those services whenever possible. The public needs and provide services, Administration recognizes that through a better and smarter • Preparing agenda materials that foster choices, challenges application of technology to streamline processes and procedures and opportunities, and solutions from which the Village already in place, it is possible to reduce growing personnel-related Council can develop policy decisions and make public costs without reducing valuable residential services. service choices, and • Ensuring that the management of Village services and The Village Manager's Office will continue to operate in an programs occurs in an efficient and effective manner. effective, efficient and professionally responsible fashion following the goal-setting support and policy direction of the Village Council. A fundamental responsibility of the Village Manager is to During the FY 2009/10 year, the Village Manager's Office will also implement policies approved by the Council and to help develop a remain committed to lowering personnel, capital, and operational shared vision for the organization allowing this to occur. To that costs wherever possible while continuing to make the Village of end, the Village Manager will continue to work with the Village North Palm Beach the "best place to live under the sun." FY 2010 Adopted Budget Page 62 of 215 Goals and Obiectives 5. Research, develop and recommend Village-wide and departmental policies and procedures In addition to the "New Initiatives," in the coming year, the Village a. Suggest changes in organizational structure and in types of Manager's Office plans to achieve the following goals and services provided; evaluate staffing levels and prepare a objectives: reduction and transition plan 1. Provide leadership and oversight of Village wide b. Evaluate specific programs and other contractual services governance, functions, services and projects throughout the Village for adequate and appropriate cost recovery for users while increasing cost effectiveness a. Direct services to be delivered as set forth in the strategic plan, the budget and Council priorities b. Provide Council with a recommended budget that falls within the strategic plan and village-wide goals at the lowest attainable millage rate 2. Provide supervision for all departments, offices and agencies of the Village a. Establish a comprehensive program to review and evaluate all operational processes 3. Implement and maintain a comprehensive strategic plan a. Integrate the Village strategic plan with annual budgeting through a unified process 4. Enhance access to government through programs that inform citizens about Village operations and services a. Coordinate and improve upon press releases, content of Village publications, brochures and informational leaflets FY 2010 Adopted Budget Page 63 of 215 Village Manager Village Manager 1 FT Executive Secretary 1 FT Summary: Change: 2 FT FY 2010 Adopted Budget Page 64 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Village Manager Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 207,093 $ 204,036 $ 200,663 $ 234,936 Overtime Pay - - - - Part-time Pay - 207,093 - - - Benefits: Pension 31,454 30,996 30,839 66,378 Health Insurance 24,009 21,935 19,477 24,911 FICA/Medicare 15,835 15,074 12,050 13,939 Worker's Compensation 766 1,222 1,152 1,116 Other 1,826 73,890 1,817 2,060 2,933 $ 280,983 $ 275,080 $ 266,240 $ 344,213 Operating Advertising 0 0 1,888 0 Materials&Supplies 2,500 3,250 3,861 1,896 Travel/Training/Membership s/Conference s/Su bscriptions 1,890 1,650 735 1,298 Utilities 7,584 8,280 7,434 6,334 Other Operating Costs 1,750 1,300 2,180 2,308 13,724 14,480 16,099 11,836 Capital Capital 0 0 0 0 0 0 0 0 Total Expenses $ 294,707 $ 289,560 $ 282,339 $ 356,049 FY 2010 vs FY 2009: $change 5,147 %change 2% Total Employees: Full-Time 2 2 2 2 Part-Time FY 2010 Adopted Budget Page 65 of 215 Human Resources Mission Statement The Human Resources Director oversees and supervises all areas To establish and maintain processes and internal controls for the of HR and risk management. This includes providing oversight, recruitment, selection, development, and training of Village guidance, employment policy, fringe benefit management, hiring employees; orientation and exit interviews of employees; labor administration, staff training, and the monitoring and development relations, personnel policies and procedures; classification and pay of personnel policies and procedures throughout the Village. The plan; risk management; workers' compensation; employee tuition Director also provides objective and unbiased analysis and reimbursement program; and state and federal compliance and investigation of disciplinary actions and/or employee complaints to reporting. ensure that Village policies are being enforced fairly and accurately. Service Levels Narrative The Human Resources Director is responsible for maintaining The Human Resources (H.R.) Department ensures that all position descriptions for all jobs, ensuring compliance with and departments have the necessary resources and support available to meeting reporting requirements for HIPAA, and for conducting best manage their personnel and staffing issues including uniform inquiries into personnel matters. The Human Resources Director enforcement of all Village Personnel Rules and Regulations. also serves as the Village's designated Safety Coordinator and as Human Resources is vital to the development and training of all such chairs all Safety Committee meetings, ensures compliance personnel employed by the Village. Centralizing background with and meeting reporting requirements for OSHA, and ensures screening, staff training, collective-bargaining responsibilities, that accident investigations are conducted. personnel recordkeeping, and workers' compensation case management in the Human Resources Department facilitates The primary responsibilities of the Human Resources Specialist are uniform application and consideration of state and federal labor the administration of all employee benefits including inputting laws and the cohesiveness of the Village Administration. employee selections and terminations, processing vendor invoices, resolving employee and vendor issues, and educating employees The Department's responsibilities primarily relate to the regarding their rights and responsibilities concerning the benefits administration and control of all Village personnel and risk offered to them. The Human Resources Specialist also assists the management matters. The Village employs 145 full-time and 89 Human Resources Director by providing orientation to newly hired part-time (both permanent and seasonal) positions. Additionally, personnel, assisting with interviews and panel selections, arranging the Village offers a comprehensive benefits packet to full-time subsequent pre-employment background and physical/drug staff including medical and dental insurance, three pension plans, a screenings, fulfilling records requests, assisting with pension deferred compensation plan with matching Village funds through administration and employee issues, and other administrative ICMA-RC, life insurance, long-term disability insurance, functions as needed. Employee Assistance Program (EAP), and tuition refund program. FY 2010 Adopted Budget Page 66 of 215 In addition to the duties already mentioned, the Human Resources The largest challenges facing the Human Resources Department in Department is responsible for the following functions: the upcoming fiscal year continue to be: • Renewals of all workers' compensation and group insurance 1. Updating the Village's Personnel Rules and Regulations plans; Manual, and • Labor relations and collective bargaining with Federation of 2. Continuing the migration of all documents to electronic Public Employees (FPE), Police Benevolent Association document storage. (PBA), and International Association of Fire Fighters (IAFF) unions; These tasks are time consuming and difficult to quantify, but • Managing all workers' compensation cases with workers' necessary to bring the Human Resources department up-to-date compensation carrier and health clinic and ensuring that with current industry practices. Additionally, completion of these safety protocols are followed by employees on site; and tasks will assist both Human Resources staff and all supervisors • Coordination of all employee performance evaluations. with personnel issues by making the processes more uniform and cohesive. The personnel /title changes for FY 2009/10 are as follows: Additionally, in the FY 2009/10 the Human Resources Department • Reclassification of one Human Resources Specialist f/t plans to: position from pay grade 27 to pay grade 22. • Review existing benefits levels and methods of Current Year Accomplishments and New Initiatives implementation for employee benefits and pension plans in order to lower employer costs; During FY 2008/09, the Human Resources Department achieved • Continue to review and revise existing H.R. related forms in the following new initiatives and goals for improvement: order to streamline processes (e.g. Personnel Action Form and Employment Application); and • Assisted the Finance Department with compiling and editing • Establish a Wellness Program or annual wellness fair/event portions of the annual budget document; for employees that would both increase employee health and • Converted over 25% of permanent personnel files to wellbeing and have a positive long-term affect toward electronic document imaging; reducing employer health care costs. • Revised and updated several personnel policies; and • Began collective bargaining with all three labor unions for labor agreements beginning in FY 2009/10. FY 2010 Adopted Budget Page 67 of 215 Goals and Ob/ectives d. Encourage employee/supervisor feedback regarding issues and training through questionnaires and the "Village Times" In addition to the "New Initiatives," in the coming year, the newsletter Human Resources Department plans to achieve the following goals and objectives: 3. Improve employee and supervisor participation in and satisfaction with the performance review process and to 1. Increase departmental operational efficiency of records decrease staff time completing evaluations management and decrease staff time for handling requests a. Implement simpler and more intuitive employee performance for documents evaluation form a. Continue to convert paper records to permanent electronic b. Include simpler formatting and fewer cells/separate boxes and storage increasing the total amount of converted files by an special characters for easier completion on the new forms additional 25% c. Include a new, simplified rating scale that is easier to b. Move the paper files that have been scanned to the Human understand Resources offices to better utilize space in Finance and Human d. Include staff training of evaluation process Resources offices c. Change the remaining paper files to high-density filing system including new filing nomenclature d. Standardize the electronic storage files for ease of recall 2. Improve employer/employee relations and staff and supervisor knowledge of and compliance with all state and federal employment laws and Village policies a. Create and implement an annual recurring staff training calendar b. Conduct recurring annual classes to include performance at a minimum: • evaluation preparation training for supervisors • harassment/workplace violence training • drug-free workplace training c. Continue to market Village EAP as a solution for employees and supervisors where applicable FY 2010 Adopted Budget Page 68 of 215 Human Resources Director of Human Resources 1 FT Human Resources Specialist 1 FT Summary: Change: 2 FT FY 2010 Adopted Budget Page 69 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Human Resources Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 136,054 $ 132,525 $ 124,810 $ 115,765 Overtime Pay - - 8,917 95 Part-time Pay - 136,054 - - 390 Benefits: Pension 27,679 26,304 31,454 29,581 Health Insurance 27,578 11,158 15,442 19,043 FICA/Medicare 10,401 10,092 9,655 8,227 Worker's Compensation 504 818 768 732 Other 1,019 67,181 995 1,148 1,286 $ 203,235 $ 181,892 $ 192,194 $ 175,119 Operating Contractual Services 1,000 0 336 0 Employee Assistance Program 4,200 4,200 3,620 990 Employee Physical Exams 3,500 0 0 0 Employee Relations 10,000 10,000 8,673 12,645 Materials&Supplies 900 2,700 5,616 3,296 Professional Services 2,200 1,500 3,140 2,104 Travel/Training/Memberships/Conferences/S ubscriptions 4,624 6,244 2,387 987 Utilities 1,005 800 852 60 Other Operating Costs 600 1,280 2,003 1,412 28,029 26,724 26,628 21,495 Capital Computer Hardware&Software 0 0 0 7,782 0 0 0 7,782 Total Expenses $ 231,264 $ 208,616 $ 218,821 $ 204,396 FY 2010 vs FY 2009: $change 22,648.00 %change 11% Total Employees: Full-Time 2 2 2 2 Part-Time FY 2010 Adopted Budget Page 70 of 215 Finance Mission Statement Fund Balance at September 30, 2008 is unused and unbudgeted in this proposed budget-remaining at a level of$8.26 million. To establish and maintain adequate internal controls that safeguard the Village's assets and ensure that they are The Finance Director oversees and supervises all areas of the efficiently and effectively allocated, to help maintain the Finance Department. This includes providing oversight, Village's strong financial condition by maintaining revenue guidance, financial policy, cash/investment management, debt levels that are sufficient to carry out Council priorities and management and the monitoring and developing of financial goals, and to support staff in providing citizens with the strategies. The Director also enforces policies that ensure appropriate service levels that they have come to expect. adequate financial procedures, fiscal solvency and financial statement integrity through the maintenance of proper internal Service Levels Narrative controls. As the largest support department, Finance is providing The Director is responsible for preparing and distributing the administrative, operational and financial assistance to various financial reports of the Village; oversees quarterly management, elected officials and the Village's residents. The financial analyses, performance indicator tracking and financial Department's responsibilities primarily relate to the trends, establishes standard operating procedures for the fiscal administration, control and reporting of all Village finances. operation of the Village, tracks payment schedules, secures The Department monitors the Village's fund balances, prepares financing for vehicles and large capital expenditures (e.g., the Village's annual budget document, invests the Village's leases, Capital Improvement, etc.) and develops procedures for excess cash balances, reports on Village grants and prepares monitoring and facilitating timely debt payment. the Village's financial reports — including the Comprehensive Annual Financial Report ("CAFR"). The Village's CAFR has The Finance Manager assists the Director by overseeing the received the Certificate of Achievement in Financial Reporting Finance Department's day-to-day operations and is responsible from the Government Finance Officers Association ("GFOA") for financial reporting and internal control as well. for the past 20 years. The Department is responsible for the following functions: Prudent financial management has contributed to the increase in the Undesignated Unappropriated Fund Balance for the • Preparing, recording, analyzing and monitoring all of the Village general fund. This gives the Village an adequate and Village's financial transactions; important financial "cushion" to meet unexpected financial . Preparing various Village's financial reports; hardships. The General Fund Undesignated Unappropriated FY 2010 Adopted Budget Page 71 of 215 • Monitoring and improving all Village internal financial • Implementation of more accurate and efficient capital controls; asset procedures; • Verifying accuracy, completeness, legitimacy and proper • Satisfaction of all long-term debt covenants; account recording for all Village expenditures; • Detailed property tax calculation performed in response • Ensuring that payment is remitted timely and accurately to recently enacted property tax reform; and in accordance with Village procurement policies; • CAFR Award for year ending 09/30/2008. • Processing all payroll-related functions including direct deposit and the issuance of payroll checks to Village Goals and Objectives employees; • Reconciling quarterly pension statements and submitting The Finance Department plans to achieve the following goals all payroll reports; and objectives in Fiscal Year 2009/10: • Coordinating and preparing the Village's Annual Budget and performance measures; and 1. Develop, implement and monitor compliance with • Coordinating and preparing the Annual Audit Report financial rules and regulations regarding cash (CAFR) with the Village Auditor. management, grant compliance and reporting, payables and procurement, payroll, and reporting, etc. The personnel / title changes for Fiscal Year 2009/10 are as a. Provide a continuous program of internal control follows: evaluations including internal and grant audits Title Change of one Assistant Director of Finance f/t b. Provide support, assistance and training to departments • position to Finance Manager(pay grade 32) 2. Monitor departmental receipt and disbursement of funds and ensure transactions are in accordance with Current Year Accomplishments and New Initiatives: General Accepted Accounting Principals (GAAP), standards of the Governmental Accounting Standards During Fiscal Year 2008/09, the Finance Department achieved Board (GASB), the Government Finance Officers the following new initiatives and goals for improvement: Association (GFOA), and Federal, State, County, and • The Village received no management letter comments Village laws and regulations on its annual audit; a. Review department activities and processes on an ongoing • Implementation of quarterly financial reporting basis - seeking to maximize organizational effectiveness, procedures; including cash control, collections, purchasing, and payroll • Implementation of internal auditing functions; controls FY 2010 Adopted Budget Page 72 of 215 b. Cross-train department staff to provide assistance, back-up coverage and enhanced customer service in all daily operations c. Coordinate the annual audit and prepare the CAFR and related regulatory reports d. Prepare complete financial analysis quarterly and at fiscal year end and provide reports to departments 3. Maintain internal control over capital assets and debt management. a. Record capital transactions in a timely manner and inventory fixed assets annually b. Monitor debt service payments and requirements and compliance with debt covenants 4. Prepare a balanced budget that effectively addresses the Village's goals and complies with all applicable federal, state and local requirements. a. Continue building and refining the Village's budget information to facilitate a more comprehensive review of the Village's budget, which contributes to more effective policy discussions and decisions FY 2010 Adopted Budget Page 73 of 215 Finance Director of Finance 1 FT IF Finance ssmst2nt direr+or of Fmn2nre 1 FT Finance Manager Accountant 1 FT Accounting Clerk 2 FT Finance Intern 1 PT Summary: Change: FT = 5 PT = 1 FY 2010 Adopted Budget Page 74 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Finance Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 292,654 $ 271,233 $ 261,158 $ 245,427 Overtime Pay 9,600 9,600 5,573 6,492 Part-time Pay 15,533 317,787 12,857 7,159 6,235 Benefits: Pension 72,059 64,436 46,862 53,387 Health Insurance 47,477 43,342 38,169 28,758 FICA/Medicare 24,290 22,447 19,750 18,675 Worker's Compensation 1,175 1,820 4,116 1,752 Other 2,266 147,267 2,139 2,418 2,754 $ 465,054 $ 427,874 $ 385,206 $ 363,479 Operating Contractual Services 30,000 30,000 19,085 28,211 Materials&Supplies 10,000 10,000 10,182 9,413 Printing&Binding 4,000 5,200 2,198 5,924 Professional Services 3,500 3,500 0 136 Travel/Training/Memberships/Conferences/S ubscriptions 2,470 6,870 3,005 1,720 Utilities 5,628 4,500 4,843 3,984 Other Operating Costs 800 1,800 1,151 2,099 56,398 61,870 40,464 51,488 Capital Capital 0 0 0 1,492 0 0 0 1,492 Total Expenses $ 521,452 $ 489,744 $ 425,670 $ 416,460 FY 2010 vs FY 2009: $change 31,708 %change 6% Total Employees: Full-Time 5 5 7 7 Part-Time 1 1 1 - FY 2010 Adopted Budget Page 75 of 215 Information Technology • Support of Department of Public Safety's radio dispatch Mission Statement network; • Installation and troubleshooting of wireless video Information Technology is committed to providing the Village surveillance systems; staff with adequate technology to better perform their daily job . Ordering and implementation of new software and functions and to provide effective and timely support as needed. hardware related items; • Emergency dispatch data consoles and infrastructure; • Employee training on Village applications; Service Levels Narrative • Computer Aided Dispatch System; The Information Technology (IT) Department provides Village • Installation and troubleshooting of Village servers; and. Fiber optic and voice cabling. staff with all information technology related assistance. The department's responsibilities include daily data back-ups; Currently IT is staffed with one Information Technology (IT) recovery, installation and support of all desktop related systems; Director, one Network Support Specialist, and one part-time network support and troubleshooting; voice and data cabling; Technical Support Specialist. The IT Director oversees and wireless video support; troubleshooting of Country Club point-of- supervises all areas of the IT Department. The IT Director also sale systems; web programming and design; graphic arts and enforces all computer related policies to protect the Village design; database administration; PBX and VOIP phone system infrastructure and is in charge of implementation and design of support; and support of all Public Safety Mobile Data solutions. new technologies. The Network and Technical Support The Village of North Palm Beach Information Technology Specialists assist the IT Director by completing day-to-day work Department is now providing Village residents with online orders and service calls throughout the Village. The IT Director is services such as online tee times and reservations, as well as also responsible for coordinating and planning special IT related Activity registrations with our Parks and Recreation department. projects with outside vendors and department heads. The new The IT department is continuing its efforts to provide additional part-time Technical Support Specialist is also pertinent in online services to the residents such as online permit access and maintaining Information Technology's related inventory and resident surveys and feedback forums. The IT department also obtains up-to-date warranty information on all computer related provides guidance to department heads on all technology related hardware and software. purchases. In addition to the duties already mentioned, the IT Department is also responsible for the following functions: FY 2010 Adopted Budget Page 76 of 215 Current Year Accomplishments and New Initiatives • Installation of data and voice cabling in the new children's area of the Library. During Fiscal Year 2008/09, in addition to meeting all of its • Optimization and redesign of current Village wireless performance measures, IT has accomplished a significant amount video surveillance system to provide increased bandwidth of special projects including: and increased resolution of recorded imagery. • Upgrade of all Village computers to latest version of • Migration of Munis Financial System to version 7.3 and Symantec Endpoint Virus Protection. Windows 2003 Server. • Installation of 1,000 feet of fiber optic and category 5 Goals and Objectives cable for new Village Tennis Facility. • Implementation and design of new Village Intranet for In the coming year, the Information Technology Department plans Village employees with features such as employee locater, to achieve the following goals and objectives: organization of inter-department data files, Village email, Public Works and IT work order access and up-to-the- 1. Continue the advancement of online services to Village minute local news feeds. residents. • Installation and design of the new Village library computer a. Provide online polls and surveys to obtain feedback from lab; with additional wireless access and an additional 6 Village residents. internet computers. b. Use in-house promotions, such as posting flyers and • Installation of a video surveillance system for Village Library computer lab to ensure patron safety. posters at Village facilities, to better advertise online services to Village residents. • Installation of new POS systems in the Village Country Club golf shop. c. Create a Village resident email database to inform • Installation of a new user file server, to provide Village residents of important events and activities in the Village. employees more secure and redundant data storage. • Patched all Village computers with security updates to �• Reducing support costs of internal Village software by prevent infection of the world-renowned "Conficker migrating systems over to in-house support. virus. a. Complete migration of Munis System to Microsoft SQL • Installation of surveillance camera at driving range facility database and terminate support contract with Tyler Munis, which allows remote monitoring in Public Safety dispatch. with a cost savings of approximately $8,000 dollars • Installation of an 8 camera video surveillance system at annually. newly renovated Anchorage Park to ensure resident b. Locate a data provider which includes internet firewalls security. with support and terminate current firewall support • Installation of 2 new security cameras at newly renovated contracts for a cost savings of approximately $1,000 Village Community Center. annually per firewall. FY 2010 Adopted Budget Page 77 of 215 c. Custom design employee applications in-house rather than purchasing expensive canned applications which do not always meet the Village's requirements. 3. Migrating Village data and phone systems over to new data infrastructure. a. Increase bandwidth at remote sites to provide better inter- department communication. b. Explore other data and voice vendors to cut costs and provide improved services. c. Obtain a fully managed solution inclusive of all data equipment and support contracts. FY 2010 Adopted Budget Page 78 of 215 Information Technology Director of Information Technology 1 FT IF Network Support Specialist 1 FT Technical Support Specialist 1 PT Summary: Change: FT = 2 PT = 1 FY 2010 Adopted Budget Page 79 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Information Technology Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 171,266 $ 165,496 $ 152,036 $ 137,929 Overtime Pay - - - - Part-time Pay 18,398 189,664 22,082 - - Benefits: Pension 33,093 31,234 32,052 33,316 Health Insurance 17,070 15,586 14,868 12,921 FICA/Medicare 14,500 13,973 11,264 10,089 Worker's Compensation 702 1,133 876 828 Other 1,198 66,563 1,164 1,263 1,478 $ 256,227 $ 250,668 $ 212,359 $ 196,561 Operating Contractual Services 2,000 2,000 5,336 180 Materials&Supplies 3,000 3,500 2,337 3,789 Professional Services 7,900 0 0 0 Repairs&Maintenance 3,000 3,000 2,195 374 Travel/Training/Memberships/Conferences/S ubscriptions 0 1,300 466 1,051 Utilities 22,200 24,720 19,203 18,321 Other Operating Costs 0 300 0 16 38,100 34,820 29,538 23,731 Capital Computer Hardware&Software 5,800 10,000 43,975 16,448 5,800 10,000 43,975 16,448 Total Expenses $ 300,127 $ 295,488 $ 285,872 $ 236,740 FY 2010 vs FY 2009: $change 4,639 %change 2% Total Employees: Full-Time 2 2 Part-Time 1 1 FY 2010 Adopted Budget Page 80 of 215 Village Attorney Mission Statement To provide sound, effective, and timely legal advice and representation to the Village Council and Village Administration, and to advise and assist the Code Enforcement Board regarding legal matters. Service Levels Narrative The Village Attorney represents the Village Council and Village Administration in matters of law pertaining to their official duties; prepares and reviews ordinances, resolutions, agreements, contracts, and other documents; advises on statutory matters; conducts litigation; serves as counsel to the Code Enforcement Board. The Village Attorney's office considers and responds to Village legal requirements and needs. The firm of Leonard Rubin, P.A. and the Law Office of Glen Torcivia and Associates have served in the capacity of Village Attorney since August 2006. FY 2010 Adopted Budget Page 81 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Village Attorney Original 2009 Adopted Budget 2008 Actual 2007 Actual Operating Legal Services-Village Attorney 120,000 120,000 88,874 102,147 Legal Services-Special 20,000 20,000 29,777 32,063 Legal Services-Labor 30,000 30,000 3,995 17,715 170,000 170,000 122,646 151,924 Total Expenses $ 170,000 $ 170,000 $ 122,646 $ 151,924 FY 2010 vs FY 2009: $change - %change 0% FY 2010 Adopted Budget Page 82 of 215 Village Clerk Mission Statement The Village Clerk serves as the primary liaison between the To serve the Village Council and residents of North Palm Beach by community, the Village's adopted and fostered military units, recording and preserving all proceedings of the Village Council. the America Supporting Americans organization, and the Village's Support Our Troops volunteers. Because of the exceptional Service Levels Narrative generosity of area residents and businesses, the Village of North Palm Beach Support Our Troops program is successful The Office of the Village Clerk is responsible for: and self-supporting through donated funds, goods, and services. • Preparing and distributing Village Council meeting agendas, minutes, and proclamations; Current Year Accomplishments and New Initiatives • Publishing Village Council agendas, agenda backup materials, The Clerk's office implemented procedures and completed and meeting minutes on the Village website; projects in order to provide enhanced services at a reduced cost • Ensuring proper legal advertisement of ordinances; to the Council, administration, and residents including: • Executing and distributing ordinances, resolutions agreements, and contracts; Establishment of a Public Records Requests Policy • Ensuring public notice of Village Council meetings, Publication of an updated reformatted Guide to Services advisory board meetings, and collective bargaining sessions; for new residents • Administering Village elections; Publication of a Boards and Committees Handbook • Managing Council correspondence; Development of additional website content including • Providing administrative support to the Code Enforcement proposed ordinances, recently enacted ordinances and Board, including preparing, distributing filing, and recording resolutions, and election information of hearing notices,minutes, orders,liens, and lien releases; Continued expansion of electronically archived records • Responding to public records requests, and ensuring Recertification of Village Clerk records retention and disposition; Completion of three-year FACC Professional Education • Providing notary public services to the administration and Academy program by Deputy Clerk the public; The cost of Village municipal election administration will • Preparing and distributing informational packets to new increase in FY 2010 for services provided by the Palm Beach Village residents; County Supervisor of Elections. Migration to a three-year term • Providing notice of advisory board vacancies, for councilmen would mitigate the increased cost by providing appointments, and term expirations. for an election every other year. A change in the length of • Providing online access to advisory board minutes, election Council terms may be accomplished only with the approval of and voter information, announcements and meeting notices, Village residents in a referendum election. and the Code of Ordinances. FY 2010 Adopted Budget Page 83 of 215 Goals and Objectives 1. Facilitate Improvements in Management of Village Records a. Add all Council/Clerk records with a five-year or more retention period to electronic database b. Provide training and assistance to departments, as needed, regarding records retention schedules and disposition c. Increase digital archiving of historic records 2. Facilitate Provision of Village Records to Public a. Ensure representatives in each department are educated in statutory requirements and Village policy concerning requests for public records b. Create a webpage and online form for records requests c. Increase availability of records online to include historic documents and photos FY 2010 Adopted Budget Page 84 of 215 Village Clerk Village Clerk 1 FT IF Deputy Village Clerk 1 FT Administrative Assistant 1 FT Summary: Change FT = 3 PT = 0 FY 2010 Adopted Budget Page 85 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Village Clerk Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 168,167 $ 157,640 $ 151,190 $ 140,425 Overtime Pay - - - - Part-time Pay - 168,167 - - - Benefits: Pension 38,802 35,124 39,855 36,412 Health Insurance 22,362 20,403 19,598 17,427 FICA/Medicare 12,854 12,048 10,720 9,993 Worker's Compensation 622 977 900 864 Other 1,316 75,956 1,254 1,429 1,604 $ 244,123 $ 227,446 $ 223,691 $ 206,726 Operating Contractual Services 2,300 1,500 1,592 981 Election Expense 18,000 18,000 10,305 7,947 Materials&Supplies 4,000 4,450 5,786 4,179 Travel/Training/Memberships/Conferences/Su bscriptions 1,800 1,839 1,785 2,196 Utilities 2,843 2,750 2,668 1,803 Other Operating Costs 1,200 1,260 1,750 2,786 30,143 29,799 23,886 19,891 Capital Capital 0 3,500 0 0 0 3,500 0 0 Total Expenses $ 274,266 $ 260,745 $ 247,577 $ 226,617 FY 2010 vs FY 2009: $change 13,521 %change 5% Total Employees: Full-Time 3 3 3 3 Part-Time FY 2010 Adopted Budget Page 86 of 215 General Services-Village Hall Mission Statement This Division of the General Fund is for the expressed purpose of accounting for expenditures related to Village Hall that cannot be directly associated with or easily identified to any other particular department/division. Some of the items accounted for within this Division include the following: • Village Newsletter • Village Hall Copier and Postage Machine Rental • Village Hall Utilities(Telephone, Electric, Water& Sewer) • General Supplies for Village Hall FY 2010 Adopted Budget Page 87 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 General Services-Village Hall Original 2009 Adopted Budget 2008 Actual 2007 Actual Operating Materials& Supplies 4,500 6,000 6,271 5,151 Newsletter 37,500 36,000 38,329 28,974 Postage 35,000 40,000 27,972 33,191 Rental 12,100 12,100 9,467 10,323 Utilities 33,804 31,837 29,778 29,980 Other Operating Costs 1,000 500 137 5,049 123,904 126,437 111,954 112,669 Total Expenses $ 123,904 $ 126,437 $ 111,954 $ 112,669 FY 2010 vs FY 2009: $change (2,533) %change -2% FY 2010 Adopted Budget Page 88 of 215 Public Safety Law Enforcement Division Department's ongoing, successful and newly proposed programs are represented in this summary. Mission Statement Training To provide the highest quality of public safety services by The Law Enforcement Division continues to work diligently to maintaining respect for individual rights and human dignity and improve its training programs with the realization that by by empowering our members and the community to work in providing staff with the best training possible their performance partnership with the goal of improving the quality of life within will be enhanced and the delivery of services will be improved. the Village of North Palm Beach. The Training Section is exploring new initiatives for officer development and the Division now hosts regional classes to Service Levels Narrative provide them the tools to be successful. Officers receive regular high liability training, along with various other classes to develop The Village has been providing Public Safety services to its their abilities. residents since 1956. Public Safety services include law enforcement, fire and emergency medical services. The Law Traffic Safety Enforcement Division consists of thirty-one sworn law enforcement officers, eight communications personnel (two of The Law Enforcement Division continues to closely monitor its which serve as Records Clerks), two public safety aides, and two response to traffic crashes within the Village. Because citizen full-time clerical personnel. safety is paramount, the Division is always looking for ways to decrease traffic crashes. An analysis of accident data identifies Our Road Patrol and Communications personnel work a twelve- causation, frequency, location, and time of day allowing the hour shift schedule, with a minimum staffing requirement to Division to focus its education and enforcement efforts. In provide better law enforcement coverage. addition, the Division deploys traffic monitoring devices to pinpoint and verify traffic complaint issues. This proactive New Initiatives approach enables the Division to maximize the use of our resources and to have the greatest impact on the identified Department staff is continually encouraged to think outside of the problem areas. box, utilize their initiative and remain ever diligent in the ongoing quest for better service delivery methods. As a result, the Traffic Crashes: Department continues to identify those areas requiring process • 2007 total is 397 refinement and remains open to new methodology, innovative • 2008 total is 306 ideas, and other enhancements to existing programs. Many of the FY 2010 Adopted Budget Page 89 of 215 The Law Enforcement Division saw 91 fewer crashes or a 23% that it is following "best practices" and complying with national reduction in crashes from the previous year. standards. Enforcement Initiatives: Communications 2007 4,909 citations, 173 warnings 2008 5,523 citations, 195 warnings The Division has completed its radio system conversion to a state- of-the-art 800 MHz. Motorola radio system. With the unanimous Crime Scene support of the Village Council and after completing its due diligence, the Division became part of the Palm Beach County The Division's fully functional crime scene component, which Radio 800Mhz. system. As a result, the Division successfully began with the conversion of a retired EMS vehicle and the resolved all of the safety issues experienced with our old VHF assignment of a trained investigator, continues to develop. The system. Crime Scene van has the needed equipment to process almost any scene and to collect evidence that may assist in the apprehension Organization of a suspect. The vehicle is also outfitted to serve as a mobile command post if the need arises. The Director of Public Safety is responsible for the overall operation and performance of all Police and Fire Division Technolo�y personnel. The Director communicates on a regular basis with the Village Manager, Village Department Directors and Village The Division continues to research methods for staff to work Council on all public safety related matters. "smarter" not necessarily "harder." The Village Information Technology staff worked with our crime prevention officers to The Administrative Coordinator is responsible for all secretarial deploy surveillance technology at key locations to assist the duties required by the Director. The Coordinator also performs Division with crime prevention and detection. Each police duties related to payroll, purchasing and Criminal Justice vehicle is now equipped with its own laptop for report writing and Standards and Training Commission requirements. easy access to crime and records information. The Department is in the process of a reorganization which will National Accreditation result in two divisions within the Law Enforcement Division: an Operations Division and an Operations Support Division. Each On July 26, 2008 the Commission on Accreditation for Law sub-division will be commanded by a Police Captain (formerly Enforcement Agencies (CALEA) conferred on the Village of Police Lieutenant) who will be responsible for overseeing Patrol, North Palm Beach Department of Public Safety national Criminal Investigations, Specialized Units, Professional accreditation status! Staff, led by the Accreditation Manager, Standards, Communications, Records, and other administrative completed a tremendous amount of work to obtain this honor. duties. The department put into place numerous policy changes to ensure FY 2010 Adopted Budget Page 90 of 215 The department is seeking to add one full-time Public Safety Aide each team. The minimum staffing level is three public safety position that will be assigned primarily to the Village parks and officers and one sergeant per shift for each day to provide the marina to assist with patrols, safety concerns, and enforcement of necessary coverage per 24-hour day. civil ordinances (e.g. dogs on leashes at Anchorage Park, etc.). The department is also adding one part-time School Crossing Criminal Invest gations Guard position to serve as a substitute position to cover absences and illnesses of other regularly scheduled guards. This addition is Criminal Investigations section consists of a sergeant, three cost-neutral to the department. detectives, an Evidence/Crime Scene Technician, who are primarily assigned to investigate and process evidence of both The department is also looking to reclassify the sole position of crimes against property and persons and to analyze criminal Emergency Dispatcher II to Emergency Dispatcher I (also being activity to allow the department to maximize the use of personnel re-titled Emergency Dispatcher). This reclassification recognizes to prevent and deter criminal activity. that the position is not be utilized any differently than the other dispatcher positions and seeks to correct the improper Marine Patrol Unit classification advanced by F RMP in 2003. The Village of North Palm Beach is most fortunate in the amount The personnel/title changes for FY 2009/10 are as follows: of waterways within its jurisdiction. Since the Village borders Lake Worth, the Intracoastal Waterway, and other inland waters, a • Add one (+1)Public Safety Aide f/t position (pay grade 19) Marine Unit is deployed to provide for the safety of the boating • Add one (+1) School Crossing Guard p/t position (pay grade public and to investigate any marine related issues. 22) Community Policing- Crime Prevention • Title Change of five (5) Emergency Dispatcher I f/t positions to Emergency Dispatcher(Step Plan) The Division's specially trained Public Safety Sergeant is a • Add one (+1) Emergency Dispatcher f/t position / Delete certified crime prevention practitioner; she is responsible for one (4) Emergency Dispatcher II f/t position (both Step coordination of our community programs, residential and business Plan) security surveys, and acts as primary advisor to our Police • Delete one (4)vacant Police Officer f/t position (Step Plan) Explorers. • Title Change of two (2) Police Lieutenant f/t positions to Community Programs: Police Captain positions Uniform Patrol Explorer Program The explorer program is for individuals between the ages of 14 to The Patrol Division consists of four teams assigned to work two 18. The participants are introduced to the many facets of law shifts with a minimum of four public safety officers assigned to enforcement and emergency services. The Explorers work hand- FY 2010 Adopted Budget Page 91 of 215 in-hand with the Public Safety Officers and assist them in that failure to leave the area may result in arrest. Currently there community policing philosophy. The program is directed toward are thirty properties involved in this program. people who have an interest in the field of law enforcement. Each Explorer must meet certain requirements before being accepted Combat Auto Theft(C.A.T.)Proms into the program. The program currently has eight participants. The C.A.T. program is used to fight back against auto theft. Upon Police Reserve Program registration (including proof of vehicle ownership and driver's license) the vehicle owner signs a consent form authorizing Public The reserve program is for adult individuals who have an interest Safety Officers to conduct a traffic stop on their vehicle if the in serving their community as part of the Law Enforcement vehicle is being operated between the hours of 1:00 A.M. and 5:00 Division of the Public Safety Department. Upon successful A.M. A yellow C.A.T. sticker is placed on the rear window completion of applicant processing, candidates must attend an notifying Public Safety Officers of participation in the program. Academy and pass a state exam to become certified as Auxiliary Currently there are 330 participants enrolled in the CAT program. Officers. They assist full-time officers in every aspect of their jobs and provide assistance during special events. The program VINEtchiW currently has five Reserve Officers. This program is an anti-auto theft initiative wherein the vehicle Security Surveys/Home and Business identification number is etched into various parts of the vehicle, such as all windows and doors. This will assist officers in The Department's specially trained Community Policing/Crime identifying vehicle parts that may be stolen and/or placed on Prevention staff offer free residential and business security another vehicle. This program may also help deter vehicle parts surveys to reduce the chances of a break-in at a residence or and auto thefts in general as the perpetrator may observe the VIN business. The officer provides tips about door locks, alarm numbers displayed throughout the vehicle and choose not to steal systems, lighting, landscaping, and other areas that may help the vehicle. The Division conducted 375 VIN etchings in 2008. prevent the property owner from becoming a victim. The Department completed twenty-six security surveys in 2008. Operation Chill Trespass Program Officers reward children wearing bicycle helmets by giving them a coupon for a free Slurpee. The Division distributed 225 This program allows business owners to sign an affidavit giving coupons in 2008. consent for public safety officers to act as an agent, thereby giving them the authority to request people to vacate the premises. After Alert Program the affidavit is signed, the owner installs, (at their own expense) specifically worded "No Trespass" signs in visible locations. Crime and information bulletins are distributed to residents and Public Safety Officers must advise persons found on the premises business owners to notify them of current crime trends and prevention strategies. The philosophy is to create an atmosphere FY 2010 Adopted Budget Page 92 of 215 of awareness that reduces the chances of residents and business Neighborhood Watch Meetings owners becoming victims of crime. This prevention strategy is accomplished by a park, walk, and talk technique and by Preventing crime in the community is a shared responsibility distributing flyers, faxes, and e-mail. The Division distributed between the police and residents. Neighborhood Watch has been 2,260 flyers in 2008. entrusted with the responsibility of empowering Village residents to keep their neighborhoods safe. Safe neighborhoods and crime Cell Phones to seniors prevention education of Village residents is the Division's challenge and goal. The program encourages Village citizens to Cell phones are collected and then given out to senior citizens become actively involved with the department through practicing throughout the area for emergency use. The Division distributed crime prevention techniques and reporting crime or suspicious 25 phones in 2008. activity. The Division attended 32 meetings throughout 2008. Crime Opportuniby Cards Operation Safe Kids A card is issued to a citizen/vehicle/residence if a law enforcement officer observes the opportunity for a potential crime This program is designed to provide education and awareness to to occur (i.e. valuables left in plain view, doors unlocked, etc). children about preventable and dangerous situations. This This is done in an effort to eliminate the criminal's opportunity to assembly style presentation teaches children how to identify commit crime and prevent the citizen from becoming a victim. potential dangers and to protect themselves from abuse, abduction, and exploitation through a series of interactive Gun LockPro&am scenarios. The presentation empowers children with the information, tools, and support they need to be safe without Free gun locks are given to residents to keep their homes safe frightening them. It teaches them how to use their instincts, through secured firearms. The Division distributed 220 gun locks intuition, and common sense to make smart choices, not scared in 2008. reactions when confronted by danger. Crime Prevention Meetings Safety Awareness Training Seminars Officers conduct crime prevention meetings throughout the The concept behind Safety Awareness training is to empower community to learn and discuss what problems may be occurring individuals and to encourage them to work as a team with police and ways to help one another combat crime. This is an open officers. Participants are taught how crime prevention relates to dialogue between all parties involved, finding solutions to issues. them and how to anticipate and recognize their crime-risk This program also helps to organize neighborhoods into Crime potential. Citizens are educated and provided information on a Watch groups. The Division conducted 90 meetings in 2008. variety of topics including personal safety, child safety, internet safety, gun safety, identity theft, and how to protect their home and vehicle from burglary. The Division conducted 46 seminars in 2008. FY 2010 Adopted Budget Page 93 of 215 We're Watching Program Goals and Obiectives This program encourages business owners and employees to In the coming year, the Public Safety Department Law "Watch Out" for their business to prevent criminal activity. Enforcement Division plans to achieve the following goals and objectives: Workers On Watch (WOW) 1. Provide for safe and secure neighborhoods This program encourages the many employees of the Village to a. Reduce victim assisted crime by 10% for the year remain vigilant and immediately report any suspicious activity to accomplished through a combination of innovative prevention, the police. This program is a cooperative effort between the enforcement, and education initiatives department and the other entities within the Village to help prevent crime and assist with quality of life issues. b. Establish a Juvenile First Offender Program, secure grant funds for start-up costs, and be fully operational by the Child Identification Proms conclusion of the last quarter of 2009 This program is designed to promote the safety of children by 2. Improve Public Safety responsive to community needs focusing on prevention strategies. The equipment allows the a. Increase attendance at HOA, Community, and Crime Watch capture of a child's contact, medical information, photograph and meetings by 25% fingerprints. This allows for law enforcement to provide quick b. Establish joint partnership teams that include other Village and accurate response in the event of a crisis. A total of 375 department staff to share common information with our children were fingerprinted in 2008. citizens D.A.R.E. Program 3. Help maintain North Palm Beach as a desirable place to live Drug Abuse Resistance Education (D.A.R.E.) is offered in community schools by specially trained officers. a. Maintain a consistent ratio of UCR part 1 crimes reported at current clearance rate and ensure a proportionate clearance rate if economic conditions adversely impact the crime rate b. Increase traffic enforcement and education efforts by 10% for the year, making Village roads safer to travel FY 2010 Adopted Budget Page 94 of 215 Public Safety Fire Rescue Division work week. Mandatory minimum daily staffing is five people, with two on an ambulance and three on a fire engine. Mission Statement All North Palm Beach volunteers are required to hold some form of certification within a year of joining. Of the 18 current To provide a superior level of service in the areas of fire volunteers, three are firefighter I certified, one is firefighter II suppression, fire prevention and emergency medical services that certified, one is firefighter II and paramedic certified, ten are ensures the health, safety and welfare of all residents and guests of firefighter 11 and EMT certified, two are EMT certified, and one is the Village. working on gaining his certification. They are also required to ride a minimum of twenty-four hours per month with the career Service Levels Narrative personnel. Volunteers can be assigned any duty for which they are certified, and supplement, but can never replace career The Fire Rescue Division consists of a Fire Chief, four Fire personnel. Rescue Lieutenants (one assigned to administrative duties only), a Fire Inspector, seventeen Firefighter/Paramedics, one The personnel/title changes for FY 2009/10 are as follows: Firefighter/EMT, and eighteen volunteers. • Add one (+1) Firefighter/EMT f/t position (Step Plan) / The Fire Chief is responsible for all administrative duties Delete one (4) Firefighter/Paramedic f/t positions (Step including budget preparation and is called on to function as Plan) incident commanders at major incidents. The Fire Rescue Lieutenant assigned to administrative duty serves as training Current Year Accomplishments and New Initiatives officer, a liaison to other fire and EMS organizations, and assists the Fire Chief with administrative functions. The Fire Inspector is In Calendar Year 2008 the Fire Inspector completed 1,573 responsible for all annual existing business inspections as well as inspections. This 8.5% increase over Calendar Year 2007 exceeds inspecting new construction for compliance with federal, state and the division's goal of obtaining a 5% increase. The most efficient local fire codes. means of reducing fire loss is through fire prevention. To this end the inspector does an outstanding job of proactively The remaining three Fire Rescue Lieutenants, communicating with all Village businesses and making the Firefighter/Paramedics and Firefighter/EMT are divided into three Village safer for our residents and guests. seven-member shifts. Each shift works a 24-hour on duty/48-hour off-duty schedule with each member having an additional Another major goal from last year was to increase the percentage scheduled day off every three weeks; this averages to a 48-hour of paramedic certified employees to an overall total of 95% FY 2010 Adopted Budget Page 95 of 215 paramedic certification. At this time, the division has met this Goals and Obiectives goal with 95.6% of staff paramedic certified. For Calendar Year 2008 the Fire Rescue Division's overall call The Fire Rescue Division plans to achieve the following goals and volume decreased by less than 1% and calls to emergencies objectives: outside the Village decreased 3.3%. The most significant decrease by call type was in false alarms. This can be attributed 1. Achieve and maintain a 5.0 minute average call response to the increased concentration of fire inspections. The division is time short of its response time goal of a 5-minute average by 17 a. Conduct operational readiness drills to enhance staff speed and seconds, but this figure still marks a 7.5/o improvement over readiness Calendar Year 2007. The division will continue to strive for that 5 -minute average throughout 2009. b. Conduct map and area familiarization drills with staff The Fire Rescue Division exceeded its goal of reducing its 2. Increase annual fire inspections and pre-fire plans by 5% workers' compensation claims by 50%. In fact, claims were cut a. Additional engine/rescue crew pre-plans 66%. As with any hazardous occupation, it is a challenge for the b. Work more closely with the Permitting and Building Divisions division to meet this particular goal, but with the support of of the Community Development Department to identify areas administration and the fire rescue employees themselves, the for inspection division is determined to stay safe. In Fiscal Year 2008/09, the division is purchasing a replacement 3. Reduce the number of workers' compensation claims medium rescue ambulance. This new rescue vehicle is state-of- a. Conduct safety awareness training for all personnel the-art with more room in the patient compartment and increased b. Encourage voluntary fitness programs to improve staff fitness storage compartments. Through the Palm Beach County EMS and readiness Grant the division has purchased two (2) video laryngoscopes and two (2) carbon monoxide monitors. These laryngoscopes provide 4. Improve personnel training the paramedics with a better view for securing a patent airway in a a. Conduct one inter-agency drill per quarter critical patient. The carbon monoxide monitors allow paramedics to check CO levels in fire victims and treat accordingly. b. Add one hands-on fire drill per month c. Add one joint career/volunteer drill per month FY 2010 Adopted Budget Page 96 of 215 Public Safety Director of Public Safety 1 FT Administrative Coordinator 1 FT Law Enforcement Division Fire Rescue Division Fire Inspector 1 FT Captains 2 FT (+2 FT) Fire Chief 1 FT Clerical Specialist 1 FT Admin/Training Lieutenant 1 FT Patrol Division: Criminal Investigations: Volunteer Firefighters 18 Lieutenants 0 FT(-2 FT) Sergeant 1 FT Sergeants 4 FT Police Officer (Detective) 3 FT Police Officer 16 FT Police Officer(Crime Scene) 1 FT Fire Rescue Shifts: Fire Lieutenants 3 FT Firefighter/Medics 16 FT(-1 FT) Firefighter/EMTs 2 FT(+1 FT) Special Operations Sergeant 1 FT Public Safety Aide 2 FT (+1 FT) Police Officer(K-9) 1 FT Police Officer(Marine Unit) 1 FT 0 FT (-1 FT) School Crossing Guards 12 PT(+1 PT) Summary: Reserve/Volunteers FT=67 Emergency Dispatcher 6 FT (+1 FT) PT= 12 (+1 PT) 0 FT (-1 FT) Volunteers =23 Records Clerk 2 FT FY 2010 Adopted Budget Page 97 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Public Safety(combined) Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay S 4,031,503 S 4,014,660 S 3,868,642 S 3,633,872 Overtime Pay 310,800 322,728 321,709 351,429 Part-time Pay 51,695 4,393,998 51,189 43,400 46,587 Benefits: Pension 771,871 827,242 716,375 532,975 Health Insurance 617,998 597,121 515,805 467,523 FICA/Medicare 335,512 325,742 308,037 298,083 Worker's Compensation 161,055 308,360 251,892 276,420 Other 38,448 1,924,884 30,154 43,206 47,141 $ 6,318,882 S 6,477,196 S 6,069,066 S 5,654,030 Operating Contractual Services 22,000 15,897 7,873 26,400 Gas,Oil&Lubricants 138,598 162,000 137,832 93,876 Licenses&Fees 6,250 8,925 15,674 8,233 Materials&Supplies 80,595 80,283 73,253 116,529 Professional Services 14,400 14,400 14,400 15,600 Rental 17,550 17,660 18,088 15,056 Repairs&Maintenance 44,240 60,005 70,743 55,272 Travel/Training/Memberships/Conferences/Su bscriptions 34,735 46,338 38,043 42,640 Uniforms 31,400 35,005 35,390 33,545 Utilities 135,608 130,094 129,015 136,431 Other Operating Costs 28,600 37,050 35,252 37,693 553,976 607,657 575,563 581,274 Capital Automotive 54,000 227,000 111,256 159,793 Audio,Visual,&Comm.Sys 0 5,895 0 0 Computer Hardware&Software 0 12,769 5,196 38,331 Construction&Major Renovation 0 6,200 14,500 0 Machinery&Equipment 35,000 38,660 0 11,478 89,000 290,524 130,952 209,602 Total Expenses $ 6,961,858 S 7,375,377 S 6,775,581 S 6,444,907 FY 2010 vs FY 2009: S change (413,519) %change -6% Total Employees: Full-Time 67 67 68 68 Part-Time 12 11 12 13 Reserve/Volunteers 23 23 23 23 FY 2010 Adopted Budget Page 98 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Law Enforcement Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 2,511,700 $ 2,495,043 $ 2,352,740 $ 2,272,353 Overtime Pay 185,000 195,000 197,221 231,994 Part-time Pay 51,695 2,748,395 51,189 43,400 46,587 Benefits: Pension 487,820 514,462 445,823 331,015 Health Insurance 362,787 379,670 308,164 283,285 FICA/Medicare 210,067 202,645 191,213 188,285 Worker's Compensation 84,423 138,870 112,860 124,992 Other 27,102 1,172,199 18,821 30,725 29,541 $ 3,920,594 $ 3,995,700 $ 3,682,145 $ 3,508,052 Operating Contractual Services 13,000 7,787 7,873 23,120 Gas,Oil&Lubricants 118,629 140,000 117,317 80,807 Licenses&Fees 1,250 2,425 10,698 2,116 Materials&Supplies 27,595 32,033 30,205 63,022 Rental 7,800 8,400 8,450 6,900 Repairs&Maintenance 30,440 37,005 52,725 31,480 Travel/Training/Memberships/Conferences/Su bscriptions 16,800 28,229 19,427 23,804 Uniforms 13,000 14,700 10,707 18,810 Utilities 10,000 11,880 20,307 9,718 Other Operating Costs 4,300 7,850 12,593 18,628 242,814 290,309 290,301 278,404 Capital Automotive 54,000 42,000 111,256 159,793 Audio,Visual,&Comm.Sys 0 0 0 0 Computer Hardware&Software 0 10,169 5,196 35,792 Construction&Major Renovation 0 0 0 0 Machinery&Equipment 0 0 0 11,478 54,000 52,169 116,452 207,063 Total Expenses $ 4,2179408 $ 4,338,178 $ 4,088,898 $ 3,993,518 FY 2010 vs FY 2009: $change (120,770) %change -3% Total Employees: Full-Time 43 43 44 44 Part-Time 12 11 12 12 Reserve/Volunteers 5 5 6 4 FY 2010 Adopted Budget Page 99 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Fire Rescue Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 1,519,803 $ 1,519,617 $ 1,515,902 $ 1,361,520 Overtime Pay 125,800 127,728 124,489 119,434 Part-time Pay - 1,645,603 - - - Benefits: Pension 284,051 312,780 270,552 201,960 Health Insurance 255,211 217,451 207,641 184,238 FICA/Medicare 125,445 123,097 116,825 109,798 Worker's Compensation 76,632 169,490 139,032 151,428 Other 11,346 752,685 11,333 12,481 17,601 $ 2,398,288 $ 2,481,496 $ 2,386,921 $ 2,145,978 Operating Contractual Services 9,000 8,110 0 3,280 Gas,Oil&Lubricants 19,969 22,000 20,515 13,069 Licenses&Fees 5,000 6,500 4,976 6,116 Materials&Supplies 53,000 48,250 43,048 53,507 Professional Services 14,400 14,400 14,400 15,600 Repairs&Maintenance 13,800 23,000 18,018 23,792 Travel/Training/Memberships/Conferences/Su bscriptions 17,935 18,109 18,616 18,837 Uniforms 18,400 20,305 24,684 14,735 Utilities 1,500 2,964 5,119 3,057 Other Operating Costs 22,300 27,200 19,628 16,958 175,304 190,838 169,004 168,951 Capital Automotive 0 185,000 0 0 Audio,Visual,&Comm.Sys 0 0 0 0 Computer Hardware&Software 0 2,600 0 2,539 Construction&Major Renovation 0 0 0 0 Machinery&Equipment 0 38,660 0 0 0 226,260 0 2,539 Total Expenses $ 2,573,592 $ 2,898,594 $ 2,555,925 $ 2,317,469 FY 2010 vs FY 2009: $change (325,002) %change -11% Total Employees: Full-Time 24 24 24 24 Part-Time 1 Reserve/Volunteers 18 18 17 19 FY 2010 Adopted Budget Page 100 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 General Services-Public Safety Original 2009 Adopted Budget 2008 Actual 2007 Actual Operating Rental 9,750 9,260 9,638 8,156 Utilities 124,108 115,250 103,589 123,656 Other Operating Costs 2,000 2,000 3,031 2,107 135,858 126,510 116,257 133,920 Capital Audio,Visual,&Comm. Sys 0 5,895 0 0 Computer Hardware& Software 0 0 0 0 Construction&Major Renovation 0 6,200 14,500 0 Machinery&Equipment 35,000 0 0 0 35,000 12,095 14,500 0 Total Expenses $ 170,858 $ 138,605 $ 130,757 $ 133,920 FY 2010 vs FY 2009: $change 32,253 %change 23% FY 2010 Adopted Budget Page 101 of 215 Public Works Mission Statement The Superintendent of Public Works is responsible for assisting the Director with the oversight the Public Works Department, To provide the highest quality of service to our citizens and focusing specifically on the Facility & Vehicle Maintenance businesses by maintaining Village facilities, grounds and Division. These two Divisions collectively are comprised roadways with the most effective and cost efficient methods and currently of one (1) Trades Mechanic III, three (3) Trades by looking after the needs and safety of the community. Mechanic II's, three (3)Mechanics, and three (3) Custodians. The Facility Maintenance staff is responsible for the repair, Service Level Narrative maintenance and janitorial services of Village building facilities including: Village Hall, Public Safety, the Library, the Public Works is comprised of four divisions: Public Works Community Center, Anchorage Park and Marina, Osborne Park, Administration; Facility & Vehicle Maintenance; Sanitation; and St. Clare Ballpark, Lakeside Park, Public Works, and all Village- Street Maintenance. It is the responsibility of each of these owned street lights. divisions to facilitate maintenance of the Village infrastructure while maintaining a focus on the needs, concerns and safety of the The level of service involved in the janitorial services at these residents. facilities at varying hours has become a financial burden on the Department. In order to properly maintain all the properties at the The Public Works Administration is comprised of the Director of desired standard, the Department would need to add an additional Public Works, Superintendant of Public Works, and one (1) full- full-time position. With benefits, this became too expensive and time Accounting Clerk. The Director of Public Works oversees the Department sought alternate methods to accomplish the same and supervises all areas of the Public Works Department, provides goals with greater cost-efficiency. As a result, the three (3) full- professional managerial oversight to the department and time custodial positions are being eliminated in FY 2009/10 and assistance to the Village Administration and the public. The the janitorial services will be outsourced through a Request for Director is responsible for staffing, scheduling, budgetary Proposal. controls, and maintaining appropriate customer service levels in the department while overseeing the workflow of the staff. The The Facility Maintenance staff constructs and assembles furniture, Director also enforces Village and departmental policies and completes minor office remodeling, monitors building operations, guidelines to ensure adequate safety procedures are followed and performs preventive maintenance and makes repairs to HVAC that the Public Works staff is operating as efficiently and equipment, electrical, lighting, plumbing, and street lights, and productively as possible. provides janitorial services for all Village buildings. Facility staff is also responsible for the appearance (painting and repair) of all The Accounting Clerk assists the Director with the day-to-day Village buildings and assist in the repair of irrigation pump operations of the department including processing payroll and motors. invoices, correspondence with contractors and consultants, and answering inquiries from the public. FY 2010 Adopted Budget Page 102 of 215 The Fleet Maintenance staff maintains and repairs vehicles and The personnel / title changes for Fiscal Year 2009/10 are as equipment utilized by Public Safety, Community Development, follows: Public Works, and Parks & Recreation departments to ensure that all Village-owned vehicles are maintained at or above levels • Delete three (-3)f/t Custodian positions (pay grade 13) recommended by manufacturers. The Village fleet/equipment consists of 110 licensed vehicles and numerous pieces of off-road Major Fleet Maintenance renovation priorities for the proposed and small equipment (chain saws, generators, grinders, pumps, budget include: etc.). • Consolidate automotive accounts of the other departments The Sanitation Division currently consists of one (1) Supervisor, into this budget, allowing the division to better monitor and six (6) Sanitation Driver/Operators, and twelve (12) Sanitation control the effectiveness of maintenance expenditures and to Collectors. The division provides backdoor garbage collection 3- streamline purchasing procedures. times a week, curbside vegetation and bulk trash items 2-times a week, and curbside recycling 1-day a week. The Village's Major Facility Maintenance priorities include: Monday through Friday, 5-day-a-week sanitation service is a unique and expensive level of service when compared to . Continuing to upgrade HVAC systems, replacing older surrounding municipalities. systems to take advantage of newer energy saving models and reducing the impacts of equipment failure; The Street Maintenance Division is comprised of a Supervisor, . Continue the consolidation of Village Building R&M two (2) Equipment Operator II's, two (2) Grounds Maintenance accounts into this budget, allowing the division to better Workers and one (1) Irrigation Tech 11. The Street Maintenance monitor and control the effectiveness of maintenance Division is responsible for the maintenance and repair of the expenditures while also reducing expenditures; infrastructure throughout the Village. Work includes: preparation . Develop a street lighting enhancement plan for of streets for the Village's annual overlay program; patching neighborhood areas without or with limited nighttime potholes; repair and replacement of sidewalks; repair or lighting. Lighting themes, style, color and materials would replacement of traffic signs; addressing line of sight issues at all enhance safety and improve the Village's identity; intersections within Village limits, maintenance of the Village • Continue the program of purchasing and installing new signs storm drainage system; and administration of NPDES permitting following Council's chosen design and color theme at and reporting requirements. This division oversees the work of Village facilities; and the landscape contractor who is responsible for all landscape . Continue the program for painting, landscaping and lighting maintenance of Village properties. It also installs new vegetation facilities to maintain a high quality of appearance. as part of the Village's revitalization program. Further responsibilities include the replacement of landscape that is Sanitation continues to be impacted by substantial rises in fuel damaged as the result of automobile accidents. costs, vehicle maintenance costs, personnel injuries, and the cost of capital equipment. In the coming years, the Administration will be tasked with providing an alternate way of collecting FY 2010 Adopted Budget Page 103 of 215 household garbage and waste throughout the Village. This is The Street Maintenance Division construction and major partly in response to the fact that the jitneys (which have become renovation priorities for this year's budget include: so much a part of everyday life in the Village) are no longer being manufactured; parts are becoming more difficult to find; and these • Sidewalk replacement—due to the impacts, deterioration and vehicles have been singled out by our insurance provider as a high damage of Village sidewalks by tree roots, the division has liability that we can no longer afford. The move to alternate budgeted funds for outside repair work as needed. This has means of collection will all be done with an understanding that the proved to be a very cost effective process. The contractor residents still request side door service. This will require the has significantly more resources at his disposal which allow distribution of wheeled containers that remain at the side of the him to effect a much larger area in a shorter amount of time house. On scheduled collection days, the container will be taken than could ever be accomplished by the Public Works staff to the street, connected to our truck, dumped and then wheeled • Continue with annual street asphalt overlays. The general back up to the side of the house by sanitation staff. Several of our area planned for next year is Palm Beach Lake Worth current fleet of packer trucks have already been retrofitted to Estates, Plats 1 & 2. This is the area to the east of U.S. 1 accommodate the new wheeled containers that we are proposing. along Castlewood Road and Corsair Road; all roads will be We will continue replacing our older single-axle rear-loading evaluated and repaired based on this evaluation. packer trucks with tandem-axle trucks. Tandem-axle trucks • Drainage repair: reduce the number of trips to the landfill and overweight tickets 1. Repair pipe joints in system at 784 Lagoon Drive which will improve staff productivity and lower costs. The 2. Repair pipe joints in system at 630 Shore Road Sanitation Division recognizes the rising costs and impact to 3. Repair storm drain outfall at 592 Anchorage Drive customer service created by workers' compensation claims. In an 4. Replace/increase size of the pipe that runs from effort to positively affect these areas, the Sanitation Division will Northlake Drive to"North Lake". continue to discuss, train and promote safety practices and hold safety programs for staff throughout the year. Goals and Obiectives During the coming year Street Maintenance Division plans to: In addition to the "New Initiatives," in the coming year, the Public • Develop a median revitalization plan to provide for visually Works Department plans to achieve the following goals and attractive landscaping while reducing water consumption; objectives: • Develop a street median landscaping plan to improve roadway appearance of Lighthouse Drive; 1. Reduction of workers' compensation cases • Develop concepts and design ideas for improvement of street identification markers in the Village; and a. Specific training of staff • Continue with the very successful outsourcing of the b. Monitoring of employee work areas maintenance of all Village landscape areas. c. In depth study of employees habits and tendencies d. Conduct case studies of accidents to initiate preventative measures FY 2010 Adopted Budget Page 104 of 215 2. Increase square footage of sidewalk repairs by Village staff a. Prepare priority list based on daily observation and reporting by residents and other entities b. Continued education of residents through informative articles in the Village Newsletter to ensure that they understand who and where they need to report safety concerns such as raised areas or incidents that have occurred with themselves or neighbors 3. Reduction of Solid Waste Disposal fees a. Continued education of residents and staff on keeping items separated for collection, particularly trash and vegetation b. Effective scheduling of personnel and equipment to specific tasks c. Observation of Village activity d. Adhering to collection schedule 4. Reduction of fuel consumption a. Perform regular maintenance of vehicle to ensure performance at the optimum level b. Effective scheduling of projects to team up departments to reduce travel c. Look into alternate fuel source vehicles as economic climate allows 5. Improve the appearance of medians and Village grounds a. Replacement of dead or damaged vegetation b. Develop planting scheme c. Work closely with landscape contractor to ensure adherence to contract FY 2010 Adopted Budget Page 105 of 215 Public Works Director of Public Works 1 FT Superintendant of Public Works 1 FT Accounting Clerk 1 FT IF Facility and Vehicle Division Sanitation Division Streets &Grounds Division Trades Mechanic III 1 FT Supervisor 1 FT Supervisor 1 FT Trades Mechanic II 3 FT Sanitation Driver/Operator 6 FT Equipment Operator II 2 FT Mechanic 3 FT Sanitation Collector 12 FT Irrigation Tech II 1 FT L�stedi�r� 0 FT (-3 FT) Grounds Maintenance Worker 2 FT Parks Maintenance (Transferred from Parks &Recreation) Irrigation Technician 1 1 FT (+1 FT) Grounds Maintenance Worker 1 FT (+1 FT) Grounds Maintenance Worker 0 PT (+1 PT, -1 PT) Summary: Change: FT= 37 -1 FT PT= 0 FY 2010 Adopted Budget Page 106 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Public Works(combined) Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 1,589,474 $ 1,552,219 $ 1,691,079 $ 1,597,379 Overtime Pay 16,750 15,750 12,362 12,997 Part-time Pay - 1,606,224 - - - Benefits: Pension 387,974 367,267 398,203 408,786 Health Insurance 396,324 353,891 382,265 345,056 FICA/Medicare 122,738 118,980 121,187 114,639 Worker's Compensation 151,273 253,039 279,720 281,268 Other 43,813 1,102,122 32,723 17,053 20,673 $ 2,708,346 $ 2,693,869 $ 2,901,869 $ 2,780,798 Operating Contractual Services 641,775 185,200 132,833 54,827 Equipment Rental 3,800 2,500 466 2,490 Gas,Oil&Lubricants 136,833 131,800 128,813 97,988 Materials&Supplies 245,150 236,525 222,333 202,891 NPEDS Permitting 17,000 17,000 19,197 20,345 Professional Services 4,000 12,000 4,106 7,367 Repairs&Maintenance 123,850 92,100 83,761 567,091 Solid Waste Disposal 103,000 103,000 77,174 110,210 Travel/Training/Memberships/Conferences/Su bscriptions 500 1,000 410 3,489 Uniforms 16,030 14,725 13,219 15,289 Utilities 175,802 138,497 119,016 125,743 Other Operating Costs 3,250 5,415 3,942 8,665 1,470,990 939,762 805,269 1,216,396 Capital Automotive 0 0 154,044 149,827 Computer Hardware&Software 0 0 0 0 Construction&Major Renovation 403,000 340,000 658,575 141,564 Machinery&Equipment 5,000 13,800 0 19,600 408,000 353,800 812,619 310,991 Total Expenses $ 4,587,336 $ 3,987,431 $ 4,519,756 $ 4,308,185 FY 2010 vs FY 2009: $change 599,905 %change 15% Total Employees: Full-Time 37 38 48 47 Part-Time FY 2010 Adopted Budget Page 107 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Public Works Administration Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 218,884 $ 207,537 $ 154,704 $ 173,540 Overtime Pay - - - - Part-time Pay - 218,884 - - - Benefits: Pension 49,759 45,373 35,684 37,164 Health Insurance 26,385 24,080 15,109 19,255 FICA/Medicare 16,734 15,498 11,298 12,621 Worker's Compensation 3,596 14,983 14,460 16,608 Other 1,587 98,061 1,520 1,366 1,935 $ 316,945 $ 308,991 $ 232,622 $ 261,123 Operating Contractual Services 6,800 6,700 6,127 5,193 Gas,Oil&Lubricants 767 2,000 667 34 Materials&Supplies 1,200 2,800 2,813 5,045 Repairs&Maintenance 0 1,000 1,286 1,809 Travel/Training/Memberships/Conferences/Su bscriptions 500 1,000 410 3,489 Uniforms 350 325 402 352 Utilities 15,645 1,600 748 2,437 Other Operating Costs 1,050 1,600 1,654 1,401 26,312 17,025 14,107 19,760 Capital Automotive 0 0 19,046 0 Computer Hardware&Software 0 0 - - Construction&Major Renovation 0 0 - Machinery&Equipment 0 0 0 - 0 0 19,046 0 Total Expenses $ 343,257 $ 326,016 $ 265,775 $ 280,883 FY 2010 vs FY 2009: $change 17,241 %change 5% Total Employees: Full-Time 3 3 3 3 Part-Time FY 2010 Adopted Budget Page 108 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Sanitation Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 740,737 $ 713,351 S 769,923 S 697,945 Overtime Pay 10,750 10,750 8,739 7,366 Part-time Pay - 751,487 - - - Benefits: Pension 180,125 167,498 194,179 179,468 Health Insurance 219,715 196,036 210,552 178,714 FICA/Medicare 57,417 55,161 55,216 50,226 Worker's Compensation 106,352 174,062 179,328 181,968 Other 6,759 570,368 25,776 8,134 9,601 S 1,321,855 S 1,342,634 S 1,426,071 S 1,305,287 Operating Gas,Oil&Lubricants 91,864 90,000 92,970 66,701 Materials&Supplies 14,300 14,900 37,331 72,283 Repairs&Maintenance 0 15,000 17,012 18,188 Solid Waste Disposal 75,000 85,000 60,306 93,335 Uniforms 9,000 8,000 7,492 7,639 Other Operating Costs 1,400 2,515 1,342 4,788 191,564 215,415 216,453 262,935 Capital Automotive 0 0 134,998 125,468 Computer Hardware&Software 0 0 0 0 Construction&Major Renovation 0 0 0 0 Machinery&Equipment 0 0 0 19,600 0 0 134,998 145,068 Total Expenses S 1,513,419 S 1,558,049 S 1,777,522 S 1,713,290 FY 2010 vs FY 2009: S change (44,630) %change -3% Total Employees: Full-Time 19 19 22 22 Part-Time FY 2010 Adopted Budget Page 109 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Facility Services Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 178,639 $ 253,871 $ 241,406 $ 182,431 Overtime Pay 1,500 1,500 981 3,778 Part-time Pay - 180,139 - - - Benefits: Pension 45,467 62,545 43,530 44,421 Health Insurance 40,625 61,204 56,484 38,005 FICA/Medicare 13,766 19,448 17,194 13,300 Worker's Compensation 9,105 26,654 25,788 21,312 Other 19,266 128,229 2,248 2,572 2,432 $ 308,368 $ 427,470 $ 387,955 $ 305,679 Operating Contractual Services 203,275 55,000 18,130 37,999 Equipment Rental 800 0 0 0 Gas,Oil&Lubricants 13,940 10,000 10,521 6,375 Materials&Supplies 57,450 59,500 62,632 55,677 Repairs&Maintenance 66,100 64,500 55,063 67,123 Solid Waste Disposal 28,000 18,000 16,867 16,875 Uniforms 2,200 2,200 1,738 2,206 Other Operating Costs 200 700 553 1,178 371,965 209,900 165,505 187,432 Capital Automotive 0 0 0 0 Computer Hardware&Software 0 0 0 0 Construction&Major Renovation 0 0 0 0 Machinery&Equipment 5,000 4,000 0 0 5,000 4,000 0 0 Total Expenses $ 685,333 $ 641,370 $ 553,459 $ 493,111 FY 2010 vs FY 2009: $change 43,963 %change 7% Total Employees: Full-Time 4 7 7 6 Part-Time FY 2010 Adopted Budget Page 110 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Streets&Grounds Original 2009 (Includes Park Maintenance) Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 330,982 $ 264,168 $ 352,168 $ 404,270 Overtime Pay 3,000 2,000 2,018 1,347 Part-time Pay - 333,982 - - - Benefits: Pension 81,694 63,849 82,622 108,095 Health Insurance 92,375 56,805 71,290 87,190 FICA/Medicare 25,519 20,133 25,159 28,668 Worker's Compensation 27,344 29,148 47,580 49,008 Other 15,170 242,102 2,189 3,263 5,031 $ 576,084 $ 438,292 $ 584,100 $ 683,609 Operating Contractual Services 428,200 120,000 105,932 10,666 Equipment Rental 3,000 2,500 466 2,490 Gas,Oil&Lubricants 25,106 25,000 19,954 21,663 Materials&Supplies 56,000 48,500 45,548 62,019 NPEDS Permitting 17,000 17,000 19,197 20,345 Professional Services 4,000 12,000 4,106 7,367 Repairs&Maintenance 26,750 11,000 10,400 479,971 Uniforms 3,400 3,000 2,512 3,869 Utilities 149,165 127,675 108,938 113,754 Other Operating Costs 0 0 37 428 712,621 366,675 317,090 722,573 Capital Automotive 0 0 0 0 Computer Hardware&Software 0 0 0 0 Construction&Major Renovation 403,000 340,000 648,891 121,402 Machinery&Equipment 0 6,000 0 0 403,000 346,000 648,891 121,402 Total Expenses $ 1,691,705 $ 1,150,967 $ 1,550,082 $ 1,527,584 FY 2010 vs FY 2009: $change 540,738 %change 47% Total Employees: Full-Time 8 6 12 12 Part-Time FY 2010 Adopted Budget Page 111 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Vehicle Maintenance Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 120,232 $ 113,292 $ 172,878 $ 139,194 Overtime Pay 1,500 1,500 625 506 Part-time Pay - 121,732 - - - Benefits: Pension 30,929 28,002 42,188 39,638 Health Insurance 17,224 15,766 28,830 21,891 FICA/Medicare 9,302 8,740 12,320 9,825 Worker's Compensation 4,876 8,192 12,564 12,372 Other 1,031 63,362 990 1,718 1,674 $ 185,094 $ 176,482 $ 271,122 $ 225,100 Operating Contractual Services 3,500 3,500 2,644 969 Gas,Oil&Lubricants 5,156 4,800 4,701 3,214 Materials&Supplies 116,200 110,825 74,009 7,868 Repairs&Maintenance 31,000 600 0 0 Uniforms 1,080 1,200 1,075 1,223 Utilities 10,992 9,222 9,329 9,552 Other Operating Costs 600 600 356 870 168,528 130,747 92,113 23,696 Capital Automotive 0 0 0 24,359 Computer Hardware&Software 0 0 0 0 Construction&Major Renovation 0 0 9,683 20,163 Machinery&Equipment 0 3,800 0 0 0 3,800 9,683 44,522 Total Expenses $ 353,622 $ 311,029 $ 372,918 $ 293,318 FY 2010 vs FY 2009: $change 42,593 %change 14% Total Employees: Full-Time 3 3 4 4 Part-Time FY 2010 Adopted Budget Page 112 of 215 Community Development inspector, and (3) three full-time Permit & Licensing Mission Statement Technicians. The building inspectors are responsible for all inspections pertaining to permitting within the Village. The To provide the best possible service to Village residents while Permitting & Licensing Technicians are responsible for educating the public regarding Village Code, enforcing state processing all permits and business tax receipts. and local building regulations, issuing building permits, business tax receipts and registrations, and gaining compliance The Code Compliance Division currently consists of one (1) with Village Codes from Village home and business owners. full-time and (1) part-time Code Compliance Officers. The The department strives to help develop the community in a ongoing mission of the Code Compliance Division is to educate manner that continues to make the Village the best place to live, Village residents and business owners regarding Village Code work and enjoy life under the sun. in order to maintain their property values. The Code Compliance Division also works to educate the public about the Service Levels Narratives importance of obtaining proper permits and of hiring licensed contractors for all home and business improvements. Staff is The Director of Community Development provides professional encouraged to continue education in their field and to seek managerial oversight to the department and assistance to the further certifications in order to better serve the Village. Village Administration and the public. The Director is responsible for staffing, scheduling, budgetary controls, and Year FY FY FY 2008/09 maintaining appropriate customer service levels in the 2006/07 2007/08 Projected department while overseeing the workflow of the professional Daily Inspections 5,600 4,136 4,550 staff. The Building Official provides technical oversight to the Issued Permits 2,537 1,421 1,563 Building Division within the department and meets with Village Code Cases Opened 1643 789 675 homeowner associations to educate residents regarding Village Code Cases Complied 1,167 765 640 codes. The Building Official oversees plan reviews Code Board Cases 126 115 67 inspections, and daily operations of the permitting staff. The Planner handles redevelopment, future annexations, site plan New Initiatives approvals, re-zoning, comprehensive plan amendments, zoning compliance and any other state required amendments. The A major goal of the Community Development Department for Planner works closely with developers and other local agencies FY 2009/10 is to develop a light industrial zoning code and land to maintain the "small town feeling" of the Village. use for future areas of annexation along Alternate AlA, Hinda Lane, Richard Road and Ellison Wilson Road. Staff recognizes The Building Division consists of the Building Official, two (2) the importance of developing these areas with the understanding full-time building inspectors, (1) one part-time building FY 2010 Adopted Budget Page 113 of 215 of and the sensitivity toward the specific needs of these areas, while maintaining compliance with all Village Codes. The department will be working to update the current Village Codes and the mandatory Comprehensive Plan Amendments. The Community Development Department continues to create a business friendly environment for local business owners. As an ongoing effort to improve efficiency and enhance our customer service, the Building Division will be implementing a cross training program within the department and other departments. The department will restructure the fee schedule to better coincide with those of surrounding municipalities and to make the department self-sufficient. Goals and Obiectives: In addition to the "New Initiatives," in the coming year the Community Development Department plans to achieve the following goals and objectives: • Implement a internal cross training program • Adopt International Property Maintenance Code • Develop an Light Industrial Area and Land Use Code • Implement a cross training for additional state licensed certifications FY 2010 Adopted Budget Page 114 of 215 Community Development Director of Community Development 1 FT Planner 1 FT Building Official 1 FT Code Compliance Officer 1 FT 1 PT Building Const. Inspector II 2 FT Permit& Licensing Tech 3 FT Building Const. Inspector 1 1 PT Summary: Change: 9 FT 2 PT FY 2010 Adopted Budget Page 115 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Community Development(combined) Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 470,411 $ 493,122 $ 452,158 $ 405,690 Overtime Pay - - 24 1,134 Part-time Pay 48,382 518,793 51,548 27,556 25,845 Benefits: Pension 83,948 98,862 101,932 74,115 Health Insurance 97,340 93,564 87,884 60,674 FICA/Medicare 39,654 41,110 34,560 31,536 Worker's Compensation 13,105 43,184 43,212 34,152 Other 9,749 243,796 10,989 11,289 4,485 $ 762,589 $ 832,379 $ 758,614 $ 637,631 Operating Advertising 1,200 1,500 1,633 3,121 Comp Plan Amendments 2,500 10,000 6,500 0 Contractual Services 2,413 3,250 18,334 15,437 Engineering Fees 0 2,000 105 7,433 Gas,Oil&Lubricants 9,745 15,500 9,696 9,774 Materials&Supplies 2,600 6,000 9,559 8,457 Professional Fees 6,000 0 0 7,383 Repairs&Maintenance 875 6,810 3,323 3,023 Travel/Training/Memberships/Conferences/Su bscriptions 5,550 10,030 7,742 8,393 Uniforms 1,020 1,055 1,135 792 Utilities 6,124 20,035 20,030 15,791 Other Operating Costs 800 1,550 3,697 15,410 38,827 77,730 81,752 95,012 Capital Automotive 0 - 50,696 - Computer Hardware&Software 0 5,470 10,713 Construction&Major Renovation 0 - 7,835 Machinery&Equipment 0 - - 5,657 0 0 56,166 24,205 Total Expenses $ 801,416 $ 910,109 $ 896,532 $ 756,848 FY 2010 vs FY 2009: $change (108,693) %change -12% Total Employees: Full-Time 9 9 10 9 Part-Time 2 2 1 1 FY 2010 Adopted Budget Page 116 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Community Planning Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 131,342 $ 125,074 $ 90,481 $ 115,931 Overtime Pay - - - - Part-time Pay - 131,342 - - - Benefits: Pension 26,108 24,025 21,188 17,885 Health Insurance 31,600 28,892 21,971 19,449 FICA/Medicare 10,040 9,446 6,381 8,430 Worker's Compensation 486 766 828 912 Other 988 69,222 945 787 1,167 $ 200,564 $ 189,148 $ 141,636 $ 163,773 Operating Advertising 1,000 1,000 561 1,869 Comp Plan Amendments 2,500 10,000 6,500 0 Contractual Services 500 1,000 960 0 Engineering Fees 0 2,000 105 7,433 Gas,Oil&Lubricants 2,997 3,000 2,390 2,878 Materials&Supplies 400 700 2,093 1,955 Professional Services 6,000 0 0 7,383 Repairs&Maintenance 250 1,690 1,161 800 Travel/Training/Memberships/Conferences/Su bscriptions 800 3,430 2,093 3,367 Utilities 2,308 1,200 1,350 0 Other Operating Costs 150 300 465 11,125 16,905 24,320 17,679 36,810 Capital Computer Hardware&Software 0 0 0 1,648 0 0 0 1,648 Total Expenses $ 217,469 $ 213,468 $ 159,315 $ 202,231 FY 2010 vs FY 2009: $change 4,001 %change 2% Total Employees: Full-Time 2 2 2 2 Part-Time FY 2010 Adopted Budget Page 117 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Building Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 288,768 $ 318,609 $ 277,155 $ 213,755 Overtime Pay - - 24 1,119 Part-time Pay 30,041 318,809 28,638 27,556 25,845 Benefits: Pension 45,230 63,426 61,660 40,114 Health Insurance 49,940 50,226 43,410 26,200 FICA/Medicare 24,368 26,295 22,278 17,689 Worker's Compensation 9,890 32,656 31,296 21,096 Other 2,505 131,933 2,507 9,707 2,377 $ 450,742 $ 522,357 $ 473,086 $ 348,195 Operating Advertising 200 500 1,072 1,252 Contractual Services 1,663 1,500 17,130 11,757 Gas,Oil&Lubricants 3,212 10,000 3,341 2,262 Materials&Supplies 2,000 4,500 5,546 4,268 Repairs&Maintenance 500 3,620 1,388 1,249 Travel/Training/Memberships/Conferences/Su bscriptions 4,250 4,790 3,973 1,673 Uniforms 720 720 259 0 Utilities 2,785 16,435 16,779 14,072 Other Operating Costs 350 700 2,691 2,513 15,680 42,765 52,179 39,045 Capital Automotive 0 0 50,696 0 Computer Hardware&Software 0 0 5,470 9,066 Construction&Major Renovation 0 0 - 7,835 Machinery&Equipment 0 0 0 5,657 0 0 56,166 22,557 Total Expenses $ 466,422 $ 565,122 $ 581,431 $ 409,797 FY 2010 vs FY 2009: $change (98,700) %change -17% Total Employees: Full-Time 6 6 6 5 Part-Time 1 1 1 1 FY 2010 Adopted Budget Page 118 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Code Enforcement Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 50,301 $ 49,439 $ 84,522 $ 76,004 Overtime Pay - - - 15 Part-time Pay 18,341 68,642 22,910 - - Benefits: Pension 12,610 11,411 19,083 16,116 Health Insurance 15,800 14,446 22,503 15,024 FICA/Medicare 5,246 5,369 5,901 5,418 Worker's Compensation 2,729 9,762 11,088 12,144 Other 6,256 42,641 7,537 796 941 $ 111,283 $ 120,874 $ 143,892 $ 125,662 Operating Contractual Services 250 750 244 3,680 Gas,Oil&Lubricants 3,536 2,500 3,965 4,634 Materials&Supplies 200 800 1,920 2,235 Repairs&Maintenance 125 1,500 773 974 Travel/Training/Memberships/Conferences/Su bscriptions 500 1,810 1,675 3,353 Uniforms 300 335 876 792 Utilities 1,031 2,400 1,901 1,719 Other Operating Costs 300 550 541 1,772 6,242 10,645 11,894 19,158 Capital Automotive 0 0 0 0 Computer Hardware&Software 0 0 - - Construction&Major Renovation 0 0 - Machinery&Equipment 0 0 0 - 0 0 0 0 Total Expenses $ 117,525 $ 131,519 $ 155,787 $ 144,820 FY 2010 vs FY 2009: $change (13,994) %change -11% Total Employees: Full-Time 1 1 2 2 Part-Time 1 1 FY 2010 Adopted Budget Page 119 of 215 Library Mission Statement helps to explain some of the variance in the service levels indicated in prior years. The Village Public Library provides materials, services, and programs for community residents of all ages providing personal FY 2006/07 FY2007/08 FY2008/09 FY2009/10 enrichment and enjoyment, and meeting educational needs. The Actual Actual Anticipated Proected Library has a special mission to children and their parents to Materials in encourage a love of reading and learning. collection 40,346 33,122 35,878 38,863 Materials Service Levels Narrative circulated 76,288 98,169 110,996 122,096 Cardholders The Library provides materials in many formats, including book, (new & 6,983 7,190 8,988 9,437 periodical, electronic, and audio-visual. Staff enters and maintains -renewals) books and materials into the permanent collection, and periodically Loan (ILL) 181 239 298 375 purges outdated or worn materials for sale at the annual book sale. Internet Staff processes all borrower registrations and requests and handles usage 13,315 16,993 28,194 31,013 oversight of the on-site meeting room. Library programs are (computers Were scheduled throughout the year and include story times, author d° X weeks.) lectures, genealogy group meetings, book discussions, and other special events. Library statistics are a valuable, but limited tool for gauging the amount of services offered. Circulation statistics tell what has been The Library also offers a variety of reference services including checked-out; however, they do not indicate the quality of service simple inquiries, research assistance, and inter-library loans of being provided. The Library staff maintains a high level of materials not in the collection. The adult library has two electronic interaction with our patrons. This has created a unique "brand" for catalog computers and the children's library has two computers the Village Public Library that is prized by the residents and is with educational software and games for children. During Fiscal difficult to quantify. Year 2008/09 the Library developed a Computer Lab downstairs with twelve computers available for public use—all of which have Current Year Accomplishments and New Initiatives genealogy and Microsoft Office programs and internet access. During Fiscal Year 2008/09, the Library achieved the following The implementation of improved, automated, circulation software new initiatives and goals for improvement: has allowed staff to track circulation usage more efficiently and accurately. Previously, some material circulation statistics were . The Library is on track to see an increase of 13% in tracked manually, which created a potential for inaccuracies. This circulation, due, in part, to the closing of the North County Regional Library. FY 2010 Adopted Budget Page 120 of 215 • With the relocation of Children's Service, the Library was • Country Club able to reassign the children's library computers to the • Village Hall newly created Computer Lab. This move allowed the Library to double the number of computers available to the 3. Increase program attendance— adult and children public. • Despite budgetary issues the Library was able to retain 13 a. Cooperative effort with the Parks & Recreation Department magazine titles and add 5 new magazine titles through regarding joint programs donations from Riverside Bank and Howard's Funeral b. Conduct a survey to obtain information on desired interests Home. and times • The Library developed a highly functional webpage to give Library patrons the ability to access materials and to renew 4. Increase communication with library patrons materials or place material on hold. a. Conduct a survey of users • The Library has processed over 85% of new materials and b. Create email lists for news and alerts had them on the shelf within 24 hours of receipt. • With the enhanced webpage, the Library has increased the number of online databases available to patrons. Patrons now have a direct link to the Florida Electronic Librarya collection of over 28,000 database files provided by the State Library to anyone with a local library card. Almost 40% of the database files are full text...just like having the actual magazine in your hands. Goals and Obiectives for FY200912010 1. Complete the new Children's Area a. Create a"gateway" to delineate Children's area b. Create "game station" in Children's program room c. Create magnetic whiteboard/blackboard activity center 2. Increase the percentage of Village residents with library cards a. Create newsletter articles specific to individual services b. Create fliers and brochures for distribution at: • Anchorage Park FY 2010 Adopted Budget Page 121 of 215 Library Director of Library 1 FT Administrative Assistant 1 FT Public Services Circulation Technical Services Librarian II 1 FT Library Assistant III 1 FT Library Assistant III 1 FT Library Clerk 1 PT Library Assistant 1 FT Library Clerk 5 PT Library Page 4 PT Summary: Change: FT = 6 PT = 10 FY 2010 Adopted Budget Page 122 of 215 The Village of North Pahn Beach Adopted Budget FY 2009-2010 Library Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 277,339 $ 274,388 $ 335,356 $ 304,239 Overtime Pay - - - 1,463 Part-time Pay 105,873 383,212 103,491 85,168 69,531 Benefits: Pension 53,061 55,323 71,617 68,911 Health Insurance 66,500 52,322 56,344 36,974 FICA/Medicare 29,274 28,870 30,433 27,380 Worker's Compensation 11,782 20,236 18,792 16,800 Other 12,377 172,994 2,264 3,065 3,505 $ 556,206 $ 536,894 $ 600,775 $ 528,802 Operating Audio Visual Materials 22,500 22,500 20,621 18,094 Books 42,400 43,112 36,505 42,578 Contractual Services 28,323 25,807 10,725 4,604 Electronic Resources 3,500 3,490 2,980 2,630 Licenses&Fees 300 300 250 0 Materials&Supplies 10,550 15,200 13,216 7,547 Postage 1,200 1,200 890 0 Reference Materials 11,000 11,310 9,481 8,743 Rental 4,100 3,900 3,197 1,903 Repairs&Maintenance 0 0 7,275 0 Subscriptions 3,000 3,000 4,030 4,520 Travel/Training/Memberships/Conferences/S ubscriptions 901 5,943 4,050 5,114 Utilities 30,883 33,320 31,065 34,493 Other Operating Costs 0 0 477 80,619 158,657 169,082 144,761 210,845 Capital Computer Hardware&Software 0 0 0 0 Construction&Major Renovation 10,642 61,000 4,339 0 Machinery&Equipment 19,270 0 0 8,601 29,912 61,000 4,339 8,601 Total Expenses $ 744,775 $ 766,976 $ 749,874 $ 748,248 FY 2010 vs FY 2009: S change (22,201) %change -3% Total Employees: Full-Time 6 6 7 7 Part-Time 10 10 8 8 FY 2010 Adopted Budget Page 123 of 215 Parks and Recreation Department • NPB Pool facility— 951 US Highway 1 Mission Statement Features an Olympic-size swimming pool, diving towers, The Village of North Palm Beach Parks and Recreation diving boards, lap lanes, locker room facilities, pro shop, Department strives to maintain quality parks and facilities; to and three kiddie pools. preserve open/natural spaces and to provide leisure opportunities • Tennis Center - 951 US Highway 1 to residents of all ages through comprehensive recreational Features 10 lighted Har-tru courts with tennis facility and programs and services, designed to enhance the mind, body and pavilion soul. Programming Park Resources The Parks and Recreation Department offers a wide variety of • Community Center- 1200 Prosperity Farms Road activities, classes, workshops, and leisure opportunities for all Features a multi-purpose ball field, batting cages, sand ages. Classes, workshops, clinics, and lectures are offered by 45+ volleyball court, fitness trail, tot lot, full gymnasium, independent contractors. Spring and Summer Camp programs are performance stage, three outdoor basketball courts, conducted for youths 4 — 13 years of age. concession stand, and picnic area. • Osborne Park- 715 Prosperity Farms Road The Parks and Recreation Department largely utilizes independent contractors to provide these services. These contractors have Features amulti-purpose building, six three-wall racquetball agreements with the Village, but are not Village employees and courts, two outdoor basketball courts, tot lot, two batting are not eligible for benefits. Additionally, because the fees paid to cages two baseball fields concession stand and picnic area. these contractors are off-set by the revenues they bring into the • Anchorage Park- 603 Anchorage Drive Village, and due to the fluctuating nature of the services they Features two multi-purpose buildings, tot lot, two dog parks, provide, an exact count of these positions is not represented on the two tennis courts, large open field area, two baseball fields, Department's organizational chart. four sand volleyball courts, picnic areas, eight gazebos, two fishing piers, jogging trail, restrooms, dry storage area, wet Special Events slips, boat wash, and boat ramp. • Lakeside Park-East end of Lighthouse Drive The Parks and Recreation Department offers awide spectrum of special events throughout the year from July 4th fireworks to the Features an outdoor basketball court, picnic pavilion, tiki Holiday Lights Trolley rides. The Department also offers but sand volleyball court beachfront area walking trail tot seasonal events as well as activities special to the Village like our lot, and playground. FY 2010 Adopted Budget Page 124 of 215 annual Heritage Day, Puppy Love, garage sales and annual Arts & The Village retains all sponsor monies and ticket fees Crafts Festivals. • Pool Revenues The Village retains all membership, rental, daily, and "Learn Sports to Swim" lesson fees as well partial fees obtained from swim Adult recreational sports league opportunities are offered training and private lessons including softball, volleyball, and basketball. Youth recreational • Tennis Revenue basketball and soccer are also operated by the Department. All The Village retains all membership, rental, and guest fees as other youth sport activities are offered through local organized well partial fees obtained from clinics and private lessons non-profit groups. • Marina Revenues Organization Involvement The Village retains fees from wet and dry storage and marina decals Northern Palm Beach County Little League organizes and Current Accomplishments and New Initiatives manages the youth baseball program. North Palm Beach Girl's Basketball organizes and operates a travel basketball program for The single largest initiative within the Parks and Recreation girls. The North Palm Beach Swim Club trains and holds county- Department for Fiscal Year 2009/10 is a reorganization and wide competitions at the Village Pool. restructuring of the department to better optimize current staffing Revenues levels and promote more "ownership" of the facilities and programs between different divisions within the department. The • Program Activity Fees new structure creates a Recreation Program Coordinator position All non-resident users of Village programs and youth to oversee all classes and programs offered by the department and leagues are charged: a higher rate a Parks Facilities Manager to oversee the daily operations of each • Facility Usage Fees of the Village's facilities. Staff will continue to be assigned to All users of Village facilities and fields are charged a rental one location for the majority of their duties, but will be cross- fee trained in all areas of the Parks and Recreation Department and will routinely work at various facilities in order to cross-promote • Arts and Crafts and improve operational efficiency. The Village retains all registration fees for all Department sponsored and run Arts and Crafts classes The personnel /title changes for FY 2009/10 are as follows: • Summer/Spring Camps • Add one (+1) Recreation Assistant p/t position (pay grade The Village retains all Camp registration fees 10) • Heritage Day FY 2010 Adopted Budget Page 125 of 215 • Delete one (4) vacant Grounds Maintenance Worker p/t • Continue to maintain and upgrade all public Village position (pay grade 15) facilities and equipment, ensuring safety and focusing on • Delete one (4) Pool Supervisor f/t position in Pool (pay resident/user enjoyment grade 19) • Enhance and maintain overall appearance of Village • Add one (+1) Special Events Coordinator p/t position (pay parks/facilities grade 21) • Continue improving quality of Heritage Day activities to • Add two (+2) Recreation Supervisor f/t positions (pay grade generate more resident participation 21) / Delete one (4) Pool Manager f/t position in Pool (pay • Upgrade Community Center complex including the grade 20) and delete one (4) Tennis Supervisor f/t position gymnasium flooring and stage in Tennis (pay grade 19) • Continue to improve customer service • Reclassify two (2) Recreation Supervisor f/t positions from • Initiate participant surveys pay grade 22 to 21 • Create a department-wide sponsorship packet to solicit funds • Add one (+1) Parks Facilities Manager f/t position (pay for various events (sports, special events, programs) grade 24) / Delete one (4) Recreation Supervisor p/t position (pay grade 22) Village Pool • Add one (+1) Recreation Program Coordinator f/t position • Initiate deep-water water aerobics (pay grade 24) / Delete one (4) Assistant Director of Parks • Integrate pool programs into the events at the Country Club and Recreation f/t position (pay grade 29) • Increase "Learn-To-Swim" Program revenues by scheduling • Reclassify one (1) Director of Parks and Recreation f/t at more desirable times during the day position from pay grade 34 to 33 • Increase Tiki Hut rental revenue The Parks and Recreation Department reached 80% of its • Promote more after-hours private pool parties projected goals for the past year. However, due to the negative TennisFacihbt economy the Village did not see an increase in adult class • Improve customer service participation. Also, due to inclement weather, the Heritage Day • Continue to integrate tennis programs with Country Club, Festival did not reach anticipated attendance goals. Pool, and Recreation and to improve marketing of facility to Additionally, in the FY 2009/10 the Parks and Recreation residents and non-residents (emphasis on the `country club' not being private) Department plans to: • Complete tennis building and court refurbishment Parks &Recreation • Increase number of women's teams • Increase membership • Seek federal, state or county grants for continued parks and . Establish and implement a consistent policy regarding a facility renovations resident cards • Facilitate, implement and monitor awarded grants FY 2010 Adopted Budget Page 126 of 215 Anchorage Park Marina 3. Cross-train employees in various Recreation divisions to • Restructure the fee schedule to more equitably charge better utilize existing staff storage users a. Initiate schedule for every staff member to work a minimum • Create a digital record of storage documentation of 2 hours/month at each venue • Create an incentive program for early lease renewal b. Evaluate experiences at bi-weekly department staff meetings Goals and Obiectives c. Update existing opening/closing procedure manuals for each venue In addition to the "New Initiatives," in the coming year, the Parks and Recreation Department plans to achieve the following goals 4. Manage indoor and outdoor recreational facilities under and objectives: the stewardship of the Parks and Recreation Department a. Develop daily maintenance check lists and reporting 1. Initiate a facility rental program that provides an procedures for staff alternative revenue stream. b. Create a system for park users to report maintenance and a. Target local businesses, civic groups, schools, and not-for- safety issues profit entities to promote use of rental facilities c. Install signage throughout the parks to encourage users to b. Create a competitive corporate rate for facility rentals report problems/concerns c. Increase private party rentals d. Initiate a"Help Keep NPB Parks Clean" program d. Developing Parks and Recreation fees for the Master Fee Schedule 2. Develop internship/community service program throughout the Parks and Recreation Department to offset employee costs a. Contact local colleges, universities, and high schools that have parks/recreation/sports management concentration programs b. Establish internship coordinator position from existing staff to oversee program c. Offer high school students opportunities to complete required community service hours by assisting with events, programs, and activities FY 2010 Adopted Budget Page 127 of 215 Parks & Recreation Director of Parks & Recreation 1 FT Assistant Borector of Parks & Recreation 0 FT (-1 FT) Marina Wet Dry Storage, Camps and Anchorage, Osborne, Lakeside, Community Special Events 1.C. Programs and Instructions Center, Pool and Tennis Special Events Coordinator 1 PT(+1 PT) Recreation/Program Coordinator 1 FT (+1 FT) Parks/Facilities Manager 1 FT (+1 FT) Youth Art Instructor 1 PT Recreation Supervisor 4 FT (+2 FT) -Heritage Day Camp Counselor 10 PT ROGPOMOGA SLIPOW050P 0 PT (-1 PT) -4th of July (Fireworks) RQQI ^ e4: OFT (-1 FT) -Holiday Boat Parade Recreation Assistants 10 PT (+1 PT) -Holiday Tree lighting Pool Lifeguard 20 PT -Easter egg hunts pool swPepV050P OFT (-1 FT) OFT (-1 FT) Parks Mcami e (Transferred to Public Works) Irrigation Technician 1 0 FT (-1 FT) Summary: Change: Grounds Maintenance Worker 0 FT (-1 FT) FT=7 -2 FT Grounds Maintenance Worker 0 PT (-1 PT) PT=42 FY 2010 Adopted Budget Page 128 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Parks&Recreation(combined) Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 377,838 $ 441,667 $ 762,049 $ 638,126 Overtime Pay 10,000 11,000 14,532 21,217 Part-time Pay 190,073 577,911 209,129 219,244 159,768 Benefits: Pension 85,658 102,849 197,163 177,609 Health Insurance 64,548 78,192 138,548 116,712 FICA/Medicare 44,107 50,500 71,834 58,849 Worker's Compensation 21,046 55,229 103,104 94,404 Other 13,978 229,337 58,673 12,133 7,477 $ 807,248 $ 1,007,239 $ 1,518,607 $ 1,274,161 Operating Advertising 1,700 1,750 1,482 1,689 Charge Card Fee 5,160 4,400 4,202 1,804 Contractual Services 64,350 338,100 12,558 4,705 Gas,Oil&Lubricants 3,330 6,625 16,314 13,444 Materials&Supplies 40,950 84,500 96,797 73,965 Merchandise 8,000 0 0 0 Professional Services 7,500 45,000 14,357 0 Program Expense 380,200 437,016 127,135 104,675 Repairs&Maintenance 5,500 46,000 50,081 23,893 Special Events 87,000 97,000 94,073 86,203 Travel/Training/Memberships/Conferences/Su bscriptions 1,450 6,050 2,856 4,653 Uniforms 2,400 2,950 5,110 3,458 Utilities 183,002 191,880 178,018 155,177 Other Operating Costs 11,500 4,585 13,614 2,341 802,042 1,265,856 616,597 476,008 Capital Automotive 0 0 0 23,821 Computer Hardware&Software 0 2,500 2,844 849 Construction&Major Renovation 40,000 75,000 282,740 87,114 Furniture&Fixtures 0 0 4,320 16,945 Machinery&Equipment 0 6,600 6,725 68,613 Playground&Outside Equipment 0 28,500 33,790 46,085 40,000 112,600 330,419 243,427 Total Expenses $ 1,649,290 $ 2,385,695 $ 2,465,623 $ 1,993,596 FY 2010 vs FY 2009: $change (736,405) %change -31% Total Employees: Full-Time 7 9 17 15 Part-Time 42 42 42 39 FY 2010 Adopted Budget Page 129 of 215 The Village of North Pahn Beach Adopted Budget FY 2009-2010 Recreation&Special Events Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 299,508 $ 263,782 $ 286,815 $ 288,902 Overtime Pay 10,000 10,000 9,588 12,924 Part-time Pay 93,761 403,269 95,711 107,425 81,226 Benefits: Pension 72,566 64,657 79,835 78,746 Health Insurance 53,962 34,849 35,455 32,400 FICA/ Medicare 30,795 28,215 29,176 27,733 Worker's Compensation 15,085 37,948 53,064 51,924 Other 2,303 174,711 2,631 4,759 3,049 $ 577,980 $ 537,793 $ 606,117 $ 576,903 Operating Advertising 1,200 1,250 1,169 1,689 Charge Card Fee 2,400 2,400 2,332 1,804 Contractual Services 15,000 13,100 12,558 4,705 Gas,Oil&Lubricants 3,330 3,625 3,064 3,902 Materials&Supplies 12,200 25,700 24,627 21,786 Program Expense 173,500 224,000 127,135 104,675 Repairs&Maintenance 0 1,000 1,051 309 Special Events 87,000 97,000 94,073 86,203 Travel/Training/Memberships/Conferences/Su bscriptions 1,000 5,500 2,716 4,380 Uniforms 1,000 1,000 1,475 1,179 Utilities 134,702 137,850 130,737 127,799 Other Operating Costs 850 400 4,233 1,184 432,182 512,825 405,171 359,616 Capital Automotive 0 0 0 0 Computer Hardware&Software 0 0 2,844 849 Construction&Major Renovation 40,000 0 0 0 Furniture&Fixtures 0 0 0 633 Machinery&Equipment 0 0 6,725 0 Playground&Outside Equipment 0 15,000 33,790 46,085 40,000 15,000 43,359 47,566 Total Expenses $ 1,050,162 $ 1,065,618 $ 1,054,646 $ 984,085 FY 2010 vs FY 2009: $change (15,456) %change -1% Total Employees: Full-Time 5 4 5 5 Part-Time 19 19 18 18 FY 2010 Adopted Budget Page 130 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Park Maintenance Original 2009 Dept.moved to Puhhe Works Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ $ 64,777 $ 371,592 $ 282,333 Overtime Pay 1,000 4,934 8,268 Part-time Pay 16,241 - - Benefits: Pension 16,250 97,096 86,000 Health Insurance 28,892 90,122 76,284 FICA/Medicare 6,251 26,389 20,170 Worker's Compensation 8,331 34,044 30,468 Other 50,647 3,326 3,568 $ $ 192,389 $ 627,503 $ 507,090 Operating Contractual Services 0 325,000 0 0 Gas,Oil&Lubricants 0 3,000 13,250 9,542 Materials&Supplies 0 14,200 29,845 31,642 Repairs&Maintenance 0 22,500 22,913 21,080 Uniforms 0 450 1,871 1,879 Utilities 0 6,180 5,723 6,943 Other Operating Costs 0 1,250 700 729 0 372,580 74,303 71,816 Capital Automotive 0 0 0 23,821 Computer Hardware&Software 0 0 0 0 Construction&Major Renovation 0 0 278,506 87,114 Furniture&Fixtures 0 0 0 0 Machinery&Equipment 0 0 0 7,841 Playground&Outside Equipment 0 0 0 0 0 0 278,506 118,777 Total Expenses $ $ 564,969 $ 980,312 $ 697,683 FY 2010 vs FY 2009: $change (564,969) %change -100% Total Employees: Full-Time 2 9 8 Part-Time 1 1 1 FY 2010 Adopted Budget Page 131 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Pool Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 39,190 $ 75,836 $ 71,593 $ 66,892 Overtime Pay - - 10 25 Part-time Pay 74,292 113,482 74,902 76,890 78,542 Benefits: Pension 6,516 15,646 15,447 12,863 Health Insurance 5,293 9,634 9,222 8,028 FICA/Medicare 8,640 11,486 11,165 10,946 Worker's Compensation 2,993 6,411 13,020 12,012 Other 11,061 34,503 660 755 859 $ 147,985 $ 194,575 $ 198,102 $ 190,168 Operating Charge Card Fee 360 0 182 0 Contractual Services 0 0 0 0 Gas,Oil&Lubricants 0 0 0 0 Materials&Supplies 20,250 25,650 22,613 20,537 Program Expense 78,700 81,350 0 0 Repairs&Maintenance 1,000 6,000 2,677 2,504 Travel/Training/Memberships/Conferences/Su bscriptions 200 300 0 273 Uniforms 1,000 1,000 1,460 400 Utilities 30,179 19,600 20,869 20,435 Other Operating Costs 10,250 560 3,055 427 141,939 134,460 50,856 44,576 Capital Automotive 0 0 0 0 Computer Hardware&Software 0 0 0 0 Construction&Major Renovation 0 75,000 0 0 Furniture&Fixtures 0 0 0 16,313 Machinery&Equipment 0 0 0 60,772 Playground&Outside Equipment 0 0 0 0 0 75,000 0 77,084 Total Expenses $ 289,924 $ 404,035 $ 248,958 $ 311,829 FY 2010 vs FY 2009: $change (114,111) %change -28% Total Employees: Full-Time 1 2 2 2 Part-Time 20 20 20 20 FY 2010 Adopted Budget Page 132 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Tennis Original 2009 Adopted Budget 2008 Actual 2007 Actual Personnel Salary: Regular Pay $ 39,140 $ 37,272 $ 32,049 $ Overtime Pay - - - - Part-time Pay 22,020 61,160 22,275 34,928 Benefits: Pension 6,576 6,296 4,786 Health Insurance 5,293 4,817 3,750 FICA/Medicare 4,672 4,548 5,104 Worker's Compensation 2,968 2,539 2,976 Other 614 20,123 4,735 3,292 $ 81,283 $ 82,482 $ 86,886 $ Operating Advertising 500 500 313 0 Charge Card Fee 2,400 2,000 1,688 0 Contractual Services 49,350 0 0 0 Gas,Oil&Lubricants 0 0 0 0 Materials&Supplies 8,500 18,950 19,712 0 Professional Services 7,500 45,000 14,357 0 Program Expense 128,000 131,666 0 0 Repairs&Maintenance 4,500 16,500 23,439 0 Tennis Merchandise 8,000 0 0 0 Travel/Training/Memberships/Conferences/Su bscriptions 250 250 140 0 Uniforms 400 500 305 0 Utilities 18,121 28,250 20,689 0 Other Operating Costs 400 2,375 5,625 0 227,921 245,991 86,267 0 Capital Automotive 0 0 0 0 Computer Hardware&Software 0 2,500 0 0 Construction&Major Renovation 0 0 4,234 0 Furniture&Fixtures 0 0 4,320 0 Machinery&Equipment 0 6,600 0 0 Playground&Outside Equipment 0 13,500 0 0 0 22,600 8,554 0 Total Expenses $ 309,204 $ 351,073 $ 181,707 $ FY 2010 vs FY 2009: $change (41,869) %change -12% Total Employees: Full-Time 1 1 1 Part-Time 3 2 3 FY 2010 Adopted Budget Page 133 of 215 Debt & Other Mission Statement This Division of the General Fund is for the expressed purpose of accounting for expenditures that cannot be directly associated with or easily identified to any other particular department/division. Some of the items accounted for within this Division include the following: • General Fund Debt Service payments • General Fund Council Contingency/Reserves • General Fund General Liability Insurance allocation FY 2010 Adopted Budget Page 134 of 215 The Village of North Palm Beach Adopted Budget FY 2009-2010 Debt & Other Original 2009 Adopted Budget 2008 Actual 2007 Actual Debt Service Debt Service $ 688,643 $ 1,308,415 $ 859,932 $ 996,136 Reserves&Contingencies Transfer to Other Funds 0 0 1,254,952 593,884 Council Contingency 180,570 139,437 58,244 15,735 Village Manager Contingency 45,143 20,000 5,035 10,000 Reserve-General Employees Pension 0 0 0 0 Other Operating Costs 0 0 18,313 15,242 225,713 159,437 1,336,544 634,861 Non-Departmental Property/General Liability Insurance 356,082 200,000 388,182 473,494 Total Expenses $ 1,270,438 $ 1,667,852 $ 2,584,657 $ 2,104,490 FY 2010 vs FY 2009: $change (397,414) %change -24% FY 2010 Adopted Budget Page 135 of 215 GENERAL FUND CHARTS & GRAP S FY2009-2010 FY 2010 Adopted Budget Page 136 of 215 VILLAGE OF NORTH PALM BEACH Taxable Value Ad Valorem Tax Revenue Fiscal Year 2009-2010 Amount Increase(+) %Increase(+) 2008-2009 2009-2010 2009-2010 Decrease(-) Decrease(-) ADOPTED 2008-2009 FINAL PROPOSED ADOPTED over Prior Year over Prior Year GROSS ASSESSED VALUE: $ 1,847,845,205 $ 1,842,024,582 $ 1,673,245,674 $ 1,673,245,674 $ (168,778,908) -9.16% BUDGETARY TAXABLE VALUE(95%): 1,755,452,945 1,749,923,353 1,589,583,390 1,589,583,390 -160,339,963 -9.16% OPERATING MILLAGE: 6.6977 6.6977 7.4114 6.9000 0.2023 3.02% ESTIMATED AD VALOREM TAX REVENUE: 11,757,497 11,720,462 11,781,038 10,968,125 -752,336 -6.42% 2008-2009 Millage Rate= 6.6977 mils Roll Back Millage Rate for 2009-2010 = 7.4114 mils Adopted Millage Rate for 2009-2010 = 6.9000 mils Increase from 2008-2009 Millage Rate = 0.2023 mils %decrease from 2009-2010 Roll Back Rate -6.90% MILLAGE TABLE MILLAGE OPTIONS Roll Back Rate: 7.4114 1.00 MIL = $ 1,589,583 .50 MIL = $ 794,792 Majority Vote: 7.5967 .25 MIL = $ 397,396 .10 MIL = $ 158,958 2/3 Vote: 8.3564 Statutory Max: 10.0000 FY 2010 Adopted Budget Page 137 of 215 VILLAGE OF NORTH PALM BEACH Millage Rates 1998-2010 7.50 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 7.270 -------------- ----6.9000- 7.00 --------i-------i------- i-------------------------- ----i---- ---iBSOa-----i- 6.697 I I I I I I I I s.800 6.50 --------------------------------------------- ------------------ ---- ---saoo----------- - ------- I I I I I I I I 6.10g0 i I I I I I I I I I I I I I I I I I I I I 6.00 --------L-------------------------------'- ------'------------------------------- ---------------- I I I I I I I I I I I I I I I I I I I N sli�so 5 .i 800 5.600 6.600 s ------ i i--- --- 5.400 I I I I I I I I I I I 5.00 --------r-------------------------------------------------------------- ------- ------- ------- I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 4.50 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 4.00 -------- --------------------------------------------------------------------------------- I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 3.50 --------L-------'--------'--------'--------'--------'--------'--------'------------------------ -------- I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 3.00 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Fiscal Year Fiscal Millage Fiscal Millage Fiscal Millage Year Rate Year Rate Year Rate 1998 5.4000 2003 5.8000 2008 6.1000 1999 5.6000 2004 6.8000 2009 6.6977 2000 5.6000 2005 7.2700 2010 6.9000 2001 5.7500 2006 6.8000 2002 5.6000 2007 6.3000 FY 2010 Adopted Budget Page 138 of 215 VILLAGE OF NORTH PALM BEACH GENERALFUND AD VALOREM TAX VS. BUDGET TABLE TAXABLE FISCAL ASSESSED VALUATION MILLAGE TOTAL PERCENT TOTAL PERCENT YEAR VALUE (95%of Assessed Value) RATE TAXES BUDGET BUDGET INCREASE 1973-1974 122,824,927 116,683,681 7.500 875,128 51.10% 1,712,568 20.41% 1974-1975 131,122,316 124,566,200 7.560 941,720 48.77% 1,930,826 12.74% 1975-1976 150,992,603 143,442,973 7.000 1,004,101 44.13% 2,275,403 17.85% 1976-1977 161,751,147 153,663,590 7.285 1,119,439 42.85% 2,612,307 14.81% 1977-1978 197,739,584 187,852,605 6.241 1,172,388 43.82% 2,675,514 2.42% 1978-1979 208,725,505 198,289,230 5.731 1,136,396 40.68% 2,793,369 4.40% 1979-1980 214,439,594 203,717,614 5.887 1,199,286 40.88% 2,933,470 5.02% 1980-1981 247,142,282 234,785,168 6.638 1,558,504 49.51% 3,147,929 7.31% 1981-1982 392,134,072 372,527,368 4.128 1,537,793 43.15% 3,563,970 13.22% 1982-1983 436,359,211 414,541,250 3.710 1,537,948 43.14% 3,565,039 0.03% 1983-1984 475,466,923 451,693,577 3.710 1,675,783 43.14% 3,884,354 8.96% 1984-1985 554,259,911 526,546,915 3.316 1,746,030 39.84% 4,382,737 12.83% 1985-1986 573,381,849 544,712,757 3.213 1,750,162 39.95% 4,381,273 -0.03% 1986-1987 597,345,504 567,478,229 3.422 1,941,910 38.69% 5,019,563 14.57% 1987-1988 609,892,736 579,398,099 3.670 2,126,391 37.01% 5,744,689 14.45% 1988-1989 622,176,312 591,067,496 4.250 2,512,037 41.32% 6,079,610 5.83% 1989-1990 664,034,291 630,832,576 4.500 2,838,747 43.58% 6,513,493 7.14% 1990-1991 673,570,383 639,891,864 4.200 2,687,546 41.81% 6,427,938 -1.31% 1991-1992 687,912,127 653,516,521 4.260 2,783,980 43.24% 6,437,880 0.15% 1992-1993 706,674,968 671,341,220 4.650 3,121,737 47.51% 6,571,256 2.07% 1993-1994 717,308,151 681,442,743 4.900 3,339,070 50.53% 6,608,096 0.56% 1994-1995 724,672,458 688,438,835 5.250 3,614,304 49.74% 7,266,881 9.97% 1995-1996 730,117,632 693,611,750 5.100 3,537,420 45.13% 7,838,450 7.87% 1996-1997 733,539,288 696,862,324 5.060 3,526,123 43.60% 8,086,964 3.17% 1997-1998 760,999,508 722,949,533 5.400 3,903,927 44.32% 8,808,841 8.93% 1998-1999 763,517,430 725,341,559 5.600 4,061,913 41.59% 9,765,452 10.86% 1999-2000 803,891,323 763,696,757 5.600 4,276,702 42.99% 9,948,036 1.87% 2000-2001 901,813,310 856,722,645 5.750 4,926,155 35.32% 13,947,270 40.20% 2001-2002 992,018,426 942,417,505 5.600 5,277,538 40.64% 12,986,918 -6.89% 2002-2003 1,137,570,526 1,080,692,000 5.800 6,268,014 45.00% 13,565,749 4.46% 2003-2004 1,297,803,114 1,232,912,958 6.800 8,383,808 61.00% 13,741,933 1.30% 2004-2005 1,438,036,209 1,366,134,399 7.270 9,931,797 63.70% 15,591,492 13.46% 2005-2006 1,667,949,738 1,584,552,251 6.800 10,774,955 59.73% 18,038,400 15.69% 2006-2007 1,999,331,298 1,899,364,733 6.300 11,965,998 61.56% 19,438,633 7.76% 2007-2008 2,028,911,987 1,927,466,388 6.1000 11,757,545 59.71% 19,691,948 9.17% 2008-2009 1,847,845,205 1,755,452,945 6.6977 11,757,497 61.64% 19,073,192 -3.14% 2009-2010 1,673,245,674 1,589,583,390 6.9000 10,968,125 60.74% 18,056,938 -5.33% FY 2010 Adopted Budget Page 139 of 215 VILLAGE OF NORTH PALM BEACH Property Assessed Valuations 1998 - 2010 2,100 1,999 2,000 ----------r--------r--------r--------r--------t--------7--------rt----------------- -- ------------------ 1,900 z,oz8 --------- -------- --------+--------+--------+--------+--------+-------- --------�- ------ --------�- -'x,847------------ 1,800 ------------------ --------I---------I--------+--------+------------------ ------- -------- -------- ------ ----------- 1,700 ----------L--------L--------L--------L--------1--------1--------- --------L----- -------!--------!--------!-------- --------!- -- -----------------------673 1,500 1,438 1,673 --------- -------- -------- -------- -------- --------i- 1,400 ---------'---------'---------------------------=-------- - 1,300 ---------,-------- -------- -------- --------T--------', --- ---', -------- --------',--------',---------',---------',--------- N 1297 1,200 r--------r--------T--------T--------T---1,1-37- T---- --- -------- -------------------------- ------------------ _°— 1,100 ---------t--------t--------t--------t--------t- ------t--------t--------t-------- --------t--------t------------------ � 1,000 --------- --------- ---------+---sot---+--- ---+--------+--------+--------+--------+--------+--------+------------------ 900 ---------L--------L--------L--- ---L--- 992---L--------L--------L--------L--------L--------L--------L------------------ 800 --------_L-764-----L-- ---L--------L--------1--------1--------L--------L--------L--------L--------L------------------ 700 --------- -------------804 -------------------------------------------------------------------------------------------- 600 -------- ------- -------'-----------------=--------'--------'--------'--------'-------- --------------------------- 500 ----------r--------r--------'--------- '---------=, --------', --------', --------',--------',--------',---------',---------',--------- 400 r r r t t t ; ------------------- 300 ---------t--------t--------t--------t--------t--------t--------t-------- --------=--------t--------- --------- --------- 200 ---------+--------r--------+--------+--------+--------+--------+--------+--------+--------+--------+------------------ 100 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Fiscal Year Fiscal Assessed Fiscal Assessed Fiscal Assessed Year Valuation Year Valuation Year Valuation 1998 760,999,508 2003 1,137,570,526 2008 2,028,911,987 1999 763,517,430 2004 1,297,803,114 2009 1,847,845,205 2000 803,891,323 2005 1,438,036,209 2010 1,673,245,674 2001 901,813,310 2006 1,667,949,738 2002 992,018,426 2007 1,999,331,298 FY 2010 Adopted Budget Page 140 of 215 VILLAGE OF NORTH PALM BEACH General Fund Expenditures as a Percent of Assessed Value 1998 -2010 1547% 1.60% / o ° 1.40/0 1.279% 0 1.237/o 1.309/o Q y ayi X .158% 0 1.20%- 1.084% 1.079%> 1.05 % 1.081/ 0.971/ 1.032/ 0.972% 1.00% / 0.80%-z O 0.60% / 0.40% / 0.20% 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Fiscal Year Fiscal Year Appropriation Assessed Value Percent 1998 8,808,841 760,999,508 1.158% 1999 9,765,452 763,517,430 1.279% 2000 9,948,036 803,891,323 1.237% 2001 13,947,270 901,813,310 1.547% 2002 12,986,918 992,018,426 1.309% 2003 13,565,749 1,137,570,526 1.193% 2004 13,741,933 1,297,803,114 1.059% 2005 15,591,492 1,438,036,209 1.084% 2006 18,038,400 1,667,949,738 1.081% 2007 19,438,633 1,999,331,298 0.972% 2008 19,691,948 2,028,911,987 0.971% 2009 19,073,192 1,847,845,205 1.032% 2010 18,056,938 1,673,245,674 1.079% FY 2010 Adopted Budget Page 141 of 215 VILLAGE OF NORTH PALM BEACH Debt Service 1998-2010 1,350,000 $1,308,415 1,250,000 1,150,000—Z $1,073,888 $1,019,200 1,050,000 $1,019,840 $1,006,174 $949,428 950,000 $911,299 850,000 N 750,000 $688,643 N $668 660 $643,918 3 C 650,000 H $545,000 550,000 450,000 $413,872 350,000 250,000 150,000 50,000 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Fiscal Year FY 2010 Adopted Budget Page 142 of 215 VILLAGE OF NORTH PALM BEACH GENERALFUND FUND BALANCE ANALYSIS FOR FISCAL YEAR ENDING 09/30/09 2008-09 ESTIMATED Total Fund Balance-September 30,2008 (As Adjusted) $ 9,040,852 Less: Non-Expendable And Encumbrance 775,339 Net Available Fund Balance 8,265,513 Less: Appropriated Fund Balance 234,775 Unreserved, Unappropriated Fund Balance 8,030,738 Estimated Surplus 2008-2009 unknown Designated Toward Unappropriated General Fund Balance(Budget 2008-2009) - Estimated, Unreserved, Unappropriated Fund Balance For Year 2008-2009 $ 8,030,738 Percent of the 2008-2009 Budget 42.1% FUND BALANCE SUMMARY UNAPPROPRIATED FISCAL YEAR END FUND BALANCE ADOPTED BUDGET %OF THE BUDGET estimated 2008-09 8,030,738 19,073,192 2007-08 8,265,513 19,691,948 42.0 2006-07 8,179,659 19,438,633 42.1 2005-06 7,022,606 18,038,400 38.9 2004-05 5,771,684 15,591,492 37.0 2003-04 2,883,855 13,741,933 21.0 2002-03 1,654,593 13,565,749 12.2 2001-02 2,232,792 12,986,918 17.2% 2000-01 2,057,911 11,187,270 18.4 1999-00 3,078,326 9,948,036 30.9 1998-99 3,345,880 9,765,452 34.3% 1997-98 3,064,737 8,808,841 34.8% 1996-97 2,322,409 8,086,964 28.7% 1995-96 3,523,374 7,838,450 44.9% 1994-95 2,759,382 7,266,881 38.0% 1993-94 1,873,742 6,803,799 27.5 1992-93 1,328,404 6,573,106 20.2 1991-92 1,183,387 6,437,880 18.4% 1990-91 1,323,519 6,427,938 20.6 1989-90 1,309,281 6,513,493 20.1 1988-89 1,229,759 6,079,610 20.2 1987-88 971,659 5,744,689 16.9 1986-87 895,795 5,019,563 17.8 1985-86 999,520 4,381,273 22.8 FY 2010 Adopted Budget Page 143 of 215 VILLAGE OF NORTH PALM BEACH Unappropriated Fund Balance vs Budget 1993 -2009 50.0% 25.00 45.0% 44.9 *,,42,4%,+,,42 0%,*42 1% 40.0°� 20.00 8.0°�' 11, 34.8% 34.3% #9�(�, rq�� m n r ru. 19. 7 35.0% o-a" 30.9% rr"r .14 28.7°/q ii"' " 30.0% ,,, of prr r 15.00 7.5 iri 12.99 ,nrnv nnn /rip"/ '�13. 4 25.0% /"/ r "4 1.1 v n 0'.0 20.0% lmnn nn,,, nn,,,mm� nn, nnn,nn,,, rnnn rrr"""�rr n rp r . + 10.00 77 5 , ',,,12.7%rnm, 7.84 ' 0 7.27 „ „, 10.0 5.00 6.57 11.4% 5.0% 0.0% 0.00 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Fiscal Year Budget Fund Balance %of the Budget 1993 6,571,256 1,328,404 20.2% Note: Please see Fund 1994 6,803,799 1,873,742 27.5% Balance Analysis 1995 7,266,881 2,759,382 38.0% 1996 7,838,450 3,523,374 44.9% 1997 8,086,964 2,322,409 28.7% 1998 8,808,841 3,064,737 34.8% 1999 9,765,452 3,345,880 34.3% 2000 9,948,036 3,078,326 30.9% 2001 13,947,270 2,057,911 14.8% 2002 11,187,270 2,232,792 20.0% 2003 12,986,918 1,654,593 12.7% 2004 13,741,933 1,564,906 11.4% 2005 15,591,492 1,864,906 12.0% 2006 18,038,400 7,022,606 38.9% 2007 19,438,633 8,179,659 42.1% 2008 19,691,948 8,265,513 42.0% estimated 2009 1 19,073,192 1 8,030,738 1 42.1% FY 2010 Adopted Budget Page 144 of 215 GENERAL FUND FEE SCHEDULES FY2009-2010 FY 2010 Adopted Budget Page 145 of 215 NORTH PALM BEACH FEE SCHEDULE General Services'' Fiscal Year 2049-10 Fees Fees Library Clerk's Office Overdue Fines Copies: 7/14/28 day Books 25¢a day Single-sided page up to 8.5 x 11 .15 each Audio/CD Books 25¢a day Double-sided page up to 8.5 x 11 .20 each Music CDs 25¢a day Single-sided page 11 x 17 .20 each DVD $2.00 a day Certified copies,plus per page cost for copies $ 1.00 Interlibrary Loans $1.00 a day Lien Certificaiton each parcel number $ 10.00 Magazines 25¢a day Zoning Map Actual Cost Lost Items (Cost of duplication,depends on size) Item Cost plus$10.00 Processing Fee CD-$1.00 each or cost of CD if more $1.00 each Library Cards-NPB Resident No charge Special Service Fee: Library Cards-Non-Residents per family $ 25.00 For any request in which the nature or volume of the Library Cards-Non-Residents Individual up to 6 months $ 15.00 public records requested to be inspected or copied requires more than 30 minutes of clerical and.or secretary Finance assistance to research,locate,review for confidential NSF Checks($29.00 or 5%whichever greater) information,copy,refile,oversee the review of,print and or use of information technology resources there will be Public Works a special service fee which is hourly rate(excluding Annual Commercial Disposal Fee(calculated by occupancy category benefits)of the individual providing the public records. and square foot of building as determined by Solid Waster Authority) Low Density 0.068 Medium 0.181 High 0.967 Residential Yard Waste Removal Fees Disposal Fee per cubic yard $ 4.50 Equipment&Fuel Cost per cubic yard $ 2.50 $ 7.00 In addition to the charge per cubic yard set forth above,persons who violate the yard waste collection requirements shall also be assessed for personnel costs(less benefits)in the amount of$18.50 per hour based on the actual time incurred in removing the yard waste,with a two-hour minimium charge Swale Tree Permit No charge Planning&Zoning Voluntary Annexation Application Fee $ 200.00 Plat Filing Fee $ 300.00 Planned Unit Development Fee(PUD) $ 100.00 ($100.00 per acre of fraction thereof) Rezoning Application Fee $ 300.00 Zoning Board of Adjustment Application Fee $ 200.00 Sign Variance Application Fee $ 150.00 FY 2010 Adopted Budget Page 146 of 215 NORTH PALM BEACH FEE SCHEDULE Public Safety Fiscal Year 2009-10 Fees Fees Public Safetv Fire Inspection Fees Bicycle Registration $ 1.00 Fire Fees Accident Reports-per one-sided page $ 0.15 50-299 $ 50.00 Accient Report-two-side page $ 0.20 300-999 $ 75.00 Accident Report-CD $ 5.00 1,000-4,900 $ 150.00 Fingerprinting-Village Resident $ 2.00 5,000 or greater $ 250.00 Fingerprinting-Employment in the Village $ 4.00 Educational False Alarm-Residences $ 50.00 Day Care,Nursery Pre-School $ 35.00 False Alarm-Businesses $ 100.00 All others $ 75.00 Alarm Permit Account(New&Renewal) $ 25.00 Healthcare/Instructional Parking Fines $ 25.00 5,000 square feet and under $ 50.00 Parking Fines-No decal for marina parking $ 50.00 5,001-15,000 square feet $ 100.00 Parking Fines-Second Violation $ 100.00 15,001-30,000 square feet $ 150.00 Water Restriction-1st Violation Warning 30,001-100,000 square feet $ 250.00 Water Restriction-2nd Violation $ 25.00 100,001 square feet $ 350.00 Water Restriction-3rd Violation $ 50.00 greater $ 350.00 Outside Services(Special Details) $ 42.02 Transient Lodging,Apartment, Forfiture Revenue Varies Residential Board and Care,and Towed Vehicles Varies Adult Living Facilities 24 units and less $ 50.00 25-100 units $ 75.00 101-500 units $ 150.00 501 units or greater $ 250.00 Mercantile,Office,Storage, Industrial and Manufacturing 5,000 square feet and under $ 35.00 5,001-15,000 square feet $ 50.00 15,001-30,000 square feet $ 75.00 30,001-100,000 square feet or greater $ 250.00 Marinas and Boat Storage Facilities 50 boat slips and under $ 50.00 51-200 boat slips $ 150.00 101-250 boat slips $ 200.00 251 boat slips or greater $ 300.00 Reinspection Fee $ 25.00 Fire/RescueTransport $ 450.00 plus$7.00 per mile Fire/Rescue(Special Details) $ 42.02 FY 2010 Adopted Budget Page 147 of 215 NORTH PALM BEACH FEE SCHEDULE Recreation Facilities/Programs Fiscal Year 2009-10 Fees Sales Tax Total Fee Fees Sales Tax Total Fee Community Center (Hourly) Pool Membership Fees (Annual) Resident Gymnasium(3 hr minimum) $ 50.00 $ 3.25 $ 53.25 Resident Family $ 345.00 $ 22.43 $ 367.43 Non-Resident Gymnasium(3 hr minimum) $ 150.00 $ 9.75 $ 159.75 Non-Resident Family $ 520.00 $ 33.80 $ 553.80 Resident after hours building charge $ 100.00 $ 6.50 $ 106.50 Resident Single $ 175.00 $ 11.38 $ 186.38 Non-Resident after hours building charge $ 250.00 $ 16.25 $ 266.25 Non-Resident Single $ 260.00 $ 16.90 $ 276.90 Resident after hours staff charge $ 20.00 $ - $ 20.00 Resident Junior(17&under) $ 95.00 $ 6.18 $ 101.18 Non-Resident after hours staff charge $ 25.00 $ - $ 25.00 Non-Resident Junior(17&under) $ 115.00 $ 7.48 $ 122.48 Resident Masters(training) $ 115.00 $ 7.48 $ 122.48 Anchorage Park Activities Bldg (Hourly) Non-Resident Masters(training) $ 160.00 $ 10.40 $ 170.40 Resident Room A $ 20.00 $ 1.30 $ 21.30 Resident Sr.Single(55+) $ 140.00 $ 9.10 $ 149.10 Non-Resident Room A $ 30.00 $ 1.95 $ 31.95 Non-Resident Sr.Single(55+) $ 210.00 $ 13.65 $ 223.65 Resident Room B(2 hr minimum) $ 30.00 $ 1.95 $ 31.95 Non-Resident Room B(2 hr minimum) $ 60.00 $ 3.90 $ 63.90 Pool Fees (Daily) Resident Room C $ 25.00 $ 1.63 $ 26.63 Adult $ 5.00 $ 0.33 $ 5.33 Non-Resident Room C $ 35.00 $ 2.28 $ 37.28 Child(13&under) $ 3.00 $ 0.20 $ 3.20 Kitchen Usage $ 10.00 $ 0.65 $ 10.65 Child(3&under) Free Free Free Resident after hours building charge $ 100.00 $ 6.50 $ 106.50 Non-Resident after hours building charge $ 200.00 $ 13.00 $ 213.00 Tiki Hut#1- (fee total for 3 hrs)* $ 50.00 $ 3.25 $ 53.25 Resident after hours staff charge $ 20.00 $ - $ 20.00 Tiki Hut#2- (fee total for 3 hrs)* $ 50.00 $ 3.25 $ 53.25 Non-Resident after hours staff charge $ 25.00 $ - $ 25.00 Tennis Membership Fees(Annual) Resident Anchorage Exercise Room $ 20.00 $ 1.30 $ 21.30 Resident Family $ 474.00 $ 30.81 $ 504.81 Non-Resident Anchorage Exercise Room $ 30.00 $ 1.95 $ 31.95 Non-Resident Family $ 634.00 $ 41.21 $ 675.21 Resident Anchorage Art Room $ 25.00 $ 1.63 $ 26.63 Resident Single $ 369.00 $ 23.99 $ 392.99 Non-Resident Anchorage Art Room $ 30.00 $ 1.95 $ 31.95 Non-Resident Single $ 474.00 $ 30.81 $ 504.81 Resident Anchorage Youth Art Room $ 20.00 $ 1.30 $ 21.30 Resident Junior(17&under) $ 89.00 $ 5.79 $ 94.79 Non-Resident Anchorage Youth Art Room $ 30.00 $ 1.95 $ 31.95 Non-Resident Junior(17&under) $ 104.00 $ 6.76 $ 110.76 Resident Anchorage Gazebo(fee total for 3 hrs)* $ 50.00 $ 3.25 $ 53.25 Resident Sr.Single(55+) $ 300.00 $ 19.50 $ 319.50 Non-Resident Anchorage Gazebo(fee total for 3 hrs)* $ 100.00 $ 6.50 $ 106.50 Non-Resident Sr.Single(55+) $ 400.00 $ 26.00 $ 426.00 Guest Fees(members) $ 7.00 $ 0.46 $ 7.46 OsbornePark (Hourly) Guest Fees(non-members) $ 10.00 $ 0.65 $ 10.65 Resident Recreation Building(2 hr minimum) $ 50.00 $ 3.25 $ 53.25 Non-Resident Recreation Building(2 hr minimum) $ 150.00 $ 9.75 $ 159.75 Tennis Ball Machine (Hourly) Resident Ballfield Lights(2 hr minimum) $ 25.00 $ 1.63 $ 26.63 Member $ 5.00 $ 0.33 $ 5.33 Non-Resident Ballfield Lights(2 hr minimum) $ 50.00 $ 3.25 $ 53.25 Resident $ 8.00 $ 0.52 $ 8.52 Non-Resident $ 10.00 $ 0.65 $ 10.65 Lakeside Park (Hourly) Resident Tiki Hut-Large(fee total for 3 hrs)* $ 50.00 $ 3.25 $ 53.25 Marina Fees (Annual) Non-Resident Tiki Hut-Large(fee total for 3 hrs)* $ 100.00 $ 6.50 $ 106.50 Dry Storage 15 feet&under $ 600.00 $ 39.00 $ 639.00 Sports Programs (Per/League) 16-20 feet $ 650.00 $ 42.25 $ 692.25 Resident Youth Basketball $ 60.00 $ - $ 60.00 21-25 feet $ 700.00 $ 45.50 $ 745.50 Non-Resident Youth Basketball $ 70.00 $ $ 70.00 26-30 feet $ 750.00 $ 48.75 $ 798.75 Resident Youth Soccer $ 60.00 $ $ 60.00 31-35 feet $ 800.00 $ 52.00 $ 852.00 Non-Resident Youth Soccer $ 70.00 $ $ 70.00 36&over $ 850.00 $ 55.25 $ 905.25 Coed Softball(per team) $ 250.00 $ $ 250.00 Wet Storage $ 1,886.00 $ 122.59 $ 2,008.59 Men's Softball(per team) $ 500.00 $ $ 500.00 Ramp Decal $ 60.00 $ 3.90 $ 63.90 NOTE: 1)Programs offered by the Village of North Palm Beach are not taxable;However,rentals are subject to sales tax. Rental fees are hourly unless specified(*).The VNPB reserves the right to change fees at anytime with approval from Village Council. 2)Programs may be offered by independent instructors that are not listed.These program fees will be set and collected by the program instructor(sales tax applicable). FY 2010 Adopted Budget Page 148 of 215 North Palm Beach Fee Schedule Building Department Fiscal Year 2009-2010 Description: Fee: Minimum Permit Fee $40.00 Water heater replacement,front door change-out(door leaf only) fence replacement or repair,and minor structure repairs with a value with a value of less than$1,000.00 Percentage of Valuation Unit Value: 4.05% Up to the first$10,000.00 plus 2.03% The next$10,000.01 to$100,000 plus, 1.05% The next$100,0001 to$500,000.00 plus, 0.35% The next$500,000.01 to 1,000,000.00 plus, 0.174% $1,000,000.01 and up or fraction thereof Moving Building $290.00 Building Demolition $290.00 Construction Trailers $46.00 Re-Inspection Fee $40.00 second re-inspection and four(4)times (ss 553.80-Enforcement) the permit fee for each subsequent re-inspection for an uncorrected violation Unscheduled Inspection by Special Request(Subject to avalability) $40.00 per inspector or inspection Penalty for commencing work without first securing a permit or Two(2)times the permit fee based on valuation written approval plus$100.00 Administration Fee Change of Contractor $40.00 Residential Revision Fee After plans are approved and the permit issued: One and Twp-family dwellings$40.00,each plan page $10.00 or 2%of the revision value,whichever is greater Commercial Revision Fee After plans are approved and the permit issued: Includes multi-family dwellings,each plan page$10.00 or 2%of the revision value,whichever is greater Plan Review Correction Submittal(ss. 553.80-Enforcement) Third rejection of plans for the same comment shall incur a fee of four(4)times the plan review portion of the permit fee Permit Extension Fee(Maximum of three[3]) First Extension(90 Days) $40.00 Second Extension(90 Days) $80.00 Third Extension(90 Days) $120.00 Permit Application Extension Fee(Maximum of three[3]) First Extension $40.00 FY 2010 Adopted Budget Page 149 of 215 North Palm Beach Fee Schedule Building Department Fiscal Year 2009-2010 Description: Fee: Second Extension $80.00 Third Extension $120.00 Temporary Signs or Temporary Tents(Each) $40.00 Temporary Certificate of Occupancy Fee $100.00 Temporary Certificate of Completion Fee $100.00 Early Power Release(Commercial Projects Only) $100.00 Document Research Determined by Department Supervisor (Time&Materials Fees after 15 minutes) Palm Beach County Impact Fees Palm Beach County Impact Fees are collected by the Village of North Palm Beach. Impact fee credit approval is required at the time of permit application submittal. Contractor Registration Fee-Regulated by the DBPR $2.00 Contractor Registration(Not regulation by the DBPR $25.00 Contractor Registration(not regulation by the DBPR w/PBC C/W $2.00 FY 2010 Adopted Budget Page 150 of 215 Village of North Palm Beach FY 2009-2010 Business Tax Receipt Fee Schedule Classification Existing AGRICULTURAL SERVICES Veterinary Services: Veterinary service from a truck $ 132.00 Veterinary service to animal specialties $ 132.00 Animal specialty services,except verterinary $ 132.00 Landscape counseling and planning $ 132.00 Lawn and garden service $ 110.00 Ornamental shrub and tree service $ 110.00 Building construction-Contractors as defined by the Contractors Licensing Board of Palm Beach County $ 132.00 TRANSPORTATION Taxicabs: Local Trucking $ 93.00 Each place or business $ 66.00 Each vehicle $ 66.00 Water transportation of passengers $ 66.00 Marinas(also see retail)each space(minimum$55.00 increased to$57.75);each $ 3.30 Water transportation services NEC $ 66.00 Arrangement of passenger transportation $ 164.50 Arrangement of freight/cargo transportation $ 164.50 COMMUNICATIONS Radiotelephone communications $ 176.00 Telephone company(franchise) $ 66.00 Telephone communication except radiotelephone $ 176.00 Telegraph $ 478.50 Radiotelevision broadcasting $ 412.50 Cable and other pay television services $ 412.50 ELECTRONIC,GAS AND SANITARY SERVICES Electric services(franchise) $ 578.50 Natural gas transmission(franchise) $ 578.50 Natural gas distributors $ 578.50 Liquified petroleum distributors $ 578.50 Water supply(franchise) $ 578.50 Sanitary sewer services(franchise) $ 578.50 FY 2010 Adopted Budget Page 151 of 215 Village of North Palm Beach FY 2009-2010 Business Tax Receipt Fee Schedule Classification Existing WHOLESALE TRADE(See RETAIL) Wholesale-durable goods: Inventory value cost-not exceeding$1,000.00 $ 38.50 Each additional$1,000.00 $ 9.45 RETAIL TRADE Retail store: Inventory value cost-not exceeding$1,000.00 $ 38.50 Each additional$1,000.00(Maximun cap$7,500) $ 9.45 Filing station,marine/auto/other: 1-4 dispensers $ 93.00 Each additional dispenser $ 27.00 Eating place($54.50 increased to$57.00 minimum)each seat $ 2.70 Drinking place(alcoholic drinks)($54.50 increased to$57.00 minimum)each seat $ 2.70 Food service-no seats $ 132.00 Non-store retail Catalog and mail order $ 132.00 Automatic merchandise machines operator $ 280.00 Each machine $ 32.50 Fuel oil dealer(bottled gas) $ 132.00 LP gas dealer(bottled gas) $ 132.00 Direct selling-each person/vehicle $ 132.00 Solicitor/canvasser each: Per year $ 346.50 Each canvasser $ 115.50 Retail store NEC: Florist $ 132.00 Tobacco store $ 132.00 News dealer/news stand $ 132.00 Optical goods store $ 132.00 Miscellaneous Retail Store NEC(Consignment,Pawn) $ 132.00 FINANCE,INSURANCE,REAL ESTATE Depository institution $ 297.00 Non-depository institution $ 297.00 Security and commodity brokers/dealers $ 150.00 Brokers sales agent $ 37.50 INSURANCE Insurance carriers $ 132.00 Insurance agents,broker service $ 132.00 Insurance sales agent $ 132.00 FY 2010 Adopted Budget Page 152 of 215 Village of North Palm Beach FY 2009-2010 Business Tax Receipt Fee Schedule Classification Existing REAL ESTATE Real estate operator($54.50 increased to$57.00 minimum): Base(1-5 sleeping rooms) $ 15.75 Each additional room $ 3.30 Real estate agents and manager $ 132.00 Real estate sales agent $ 37.50 Title abstract office $ 132.00 Land subdividers and developers $ 186.50 Holding and other investment offices $ 297.00 SERVICES Hotels,rooming houses,etc.($54.50 increased to$57.00 minimum): Base(1-5 sleeping rooms) $ 16.50 Each additional sleeping room $ 3.30 Personal Services: Laundry,cleaning,garment service $ 132.00 Coin operated laundry,dry cleaning $ 132.00 Operator 1-20 machines $ 132.00 Each additional machine $ 6.50 Photographic studio,portrait $ 132.00 Beauty shop $ 132.00 Each state licensed operator $ 37.50 Barber shop $ 132.00 Each state licensed operator $ 37.50 Shoe repair shop $ 132.00 Funeral service $ 297.00 Additional for ambulance service $ 186.50 Tax preparation service $ 132.00 Miscellaneous personal service NEC $ 132.00 Advertising agency $ 132.00 Consumer credit reporting/collection $ 132.00 Mailing,reproduction.Commercial art and stenographic service $ 132.00 Service to dwelling $ 132.00 Miscellaneous equipment rental/leasing $ 132.00 Personnel supply service $ 132.00 Computer programming,data processing $ 132.00 Miscellaneous business service NEC $ 132.00 Business services NEC $ 132.00 Telemarketing $ 186.50 Plus each phone $ 37.50 FY 2010 Adopted Budget Page 153 of 215 Village of North Palm Beach FY 2009-2010 Business Tax Receipt Fee Schedule Classification Existing AUTO SERVICE/REPAIR Auto Rental $ 132.00 Auto repair shop: $ 37.50 2 persons $ 59.50 3-4 persons $ 110.00 5-6 persons $ 176.00 7-10 persons $ 220.00 11-20 persons $ 363.00 More than 21 person $ 132.00 Car wash MISCELLANEOUS REPAIR SERVICES Misc.repair services store $ 132.00 Misc.repair services from a truck $ 66.00 Misc.repair services with retail store $ 66.00 MOTION PICTURES Motion picture production/distributor $ 132.00 Motion picture theatre/drive-in $ 275.00 Plus per seat/per space $ 0.49 AMUSEMENT AND RECREATION SERVICE Dance studios $ 132.00 Theatrical producers $ 132.00 Bowling center(1-5 alleys) $ 132.00 Each additional alley $ 37.50 Commercial sports $ 186.50 Physical fitness facilities $ 132.00 Coin operated amusement devices operator $ 280.00 Plus each machine $ 32.50 Amusement and recreation services NEC $ 132.00 Fortune teller-fee charged $ 1,267.00 No fee charged-contribution $ 2,205.00 Phrenologist-fee charged $ 1,487.50 No fee charged-contribution $ 2,205.00 FY 2010 Adopted Budget Page 154 of 215 Village of North Palm Beach FY 2009-2010 Business Tax Receipt Fee Schedule Classification Existing HEALTH SERVICES Licensed practitioner each $ 132.00 Nursing and personal care facility $ 186.50 Hospital $ 186.50 Medical and dental laboratory $ 186.50 Home health care $ 132.00 Miscellaneous health services NEC $ 132.00 LEGAL SERVICES Attorneys each $ 132.00 EDUCATIONAL SERVICES Elementary and secondary school $ 132.00 Vocational school $ 132.00 Schools and educational services NEC $ 132.00 SOCIAL SERVICES Individual and family services $ 132.00 Job training service $ 132.00 Child care facility(Fla. Statute) $ 154.00 Family day care(Fla. Statute) $ 59.00 Community residential home(Fla. Statute) $ 154.00 Social services NEC $ 132.00 Membership organizations ENGINEERING,ACCOUNTING,RESEARCH MANAGEMENT Engineering,architectural and surveying-each practitioner $ 132.00 Residential designer $ 132.00 ACCOUNTING,AUDITING AND BOOKKEEPING SERVICES Accounting/bookkeeping service $ 132.00 Certified public accountant each $ 132.00 RESEARCH,DEVELOPMENT AND TESTING SERVICES Research,development and testing services $ 132.00 FY 2010 Adopted Budget Page 155 of 215 Village of North Palm Beach FY 2009-2010 Business Tax Receipt Fee Schedule Classification Existing MANAGEMENT AND PUBLIC RELATIONS SERVICES Management services $ 132.00 Management consulting services $ 132.00 Public relation services $ 132.00 Facility support management services $ 132.00 Business consulting services NEC $ 132.00 LATE FEES All businesses tax receipts issued hereunder may be renewed without penalty no later than September 30 by application of the receipt holder. Receipts not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of ten(10)percent of the full year business for the month of October, plus additional five-percent for each month of delinquency thereafter until paid. The total delinquency penalty shall never exceed twenty-five(25)percent of the full year business tax for that applicant,in addition to the business tax set forth herein. TRANSFER FEE New Owner: (At the time any such receipt is transferred,the person applying such transfer fee equal to ten (10)percent of the annual business tax but not less than three dollars($3.00)and not more than twenty- five dollars($25.00) New Location: (At the time any such receipt is transferred,the person applying such transfer fee equal to ten (10)percent of the annual business tax but not less than three dollars($3.00)and not more than twenty- five dollars($25.00) FY 2010 Adopted Budget Page 156 of 215 GENERAL FUND 5 YEAR CAPITAL PLAN FY 2010 Adopted Budget Page 157 of 215 The Village of North Palm Beach FY 2009-2010 Capital Plan General Fund 5 yr Capital Plan FY 2009(current year) FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 Total Descrioto. Inventory Life Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Village Clerk A.Computer Hardware&Software DocumevtImagivg System 2007 15 yrs Scanner&Dockable Flazbed 2007(1) 8yrs Subtotal Computer Hardware&Software B.Furniture&Fixtures Staff chairs for Council Chambers 7 500 3,500 3,500 P rojector&Screen(conference room) 2006 6yrs 1 2,500 2,500 2,500 Subtotal Furniture&Fixtures 3,500 2,500 6,000 Total Vifl.p Clerk $ 3,500 $ $ $ $ 2,500 $ $ 6,000 Information Technology A.Computer Hardware&Software Exchange Server Software Upgrade 3 yrs 1 5,800 5,800 1 5,800 5,800 11,600 Web Server 2007(1) 7yrs E-Mail Server 2007(l) 7 yrs Village Ph-System 2008 7yrs Dell S ewer to replace Vlg Dom ain Controller 2008 7yrs Anti-Vvus Software 2007 4 yrs 1 1 4,000 4,000 HP Pm--netwod,switches 2009(5) 7 yrs 5 800 4,000 4,000 Server to replace user files server 2009(1) 7yrs 1 5,000 5,000 5,000 KVM Switch for rack console 7yrs 1 11000 11000 1,000 Subtotal Computer Hardware&Software 10,000 5,800 4,000 5,800 25,600 Total Information Technolog) $ 10,000 $ 5,800 $ 4,000 $ $ 5,800 $ $ 25,600 Community Deveopmmt A.Automotive BniNing: S10 Pick-up 2009(2) 7y Sport Utility Vehicle 2009(1) 7yrs Code F>t�rcement: S10 Pick-Up 2000(1)2002(1) 7 yrs 2 20,000 40,000 40,000 Plonning: Sport Utility Vehicle 2006(1) 7yrs 1 20,000 20,000 20,000 Subtotal Automotive 40,000 20,000 60,000 $So f-- BddM: ilding Softare 2009 Subtotal Computer Hardware&Software Total Community Development $ $ $ 40,000 $ $ 20,000 $ $ 60,000 Public Works A.Automotive Public WorksAdmia: Durango 2008(1) 7yrs Foci W-, Colorado 2006(1) 7 1 18,000 18,000 18,000 Bucket Truck 2000(l) 7 yrs smets: 31a Ton Truck(112 ton) 2002(l) 7 yrs Dump Truck 2006(l) 10M Small Dump Truck 2000(1) 7 yrs 1 34,000 34,000 34,000 F450 Crew Cab Truck 2001(1) 7 yrs 1 40,000 40,000 40,000 Trailer 2002 1 1998 1 7 FY 2010 Adopted Budget Page 158 of 215 The Village of North Palm Beach FY 2009-2010 Capital Plan General Fund 5 yr Capital Plan FY 2009(current year) FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 Total Description Inventory Life Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Soni6rtion: Garbage Trucks 00(1),'01(1),'02(1),'04(1),'06(1)'07(2) 7yrs 1 186,340 186,340 1 204,974 204,974 1 204,974 204,974 1 204,974 204,974 801,262 Lightning Loader 2003(1) 7Mrs 1 220,000 220,000 220,000 - 5-10 Pick-Up Tmck 2000(3),2001(1),2002(1) 7 yrs 2 17,000 34,000 3 18,000 54,000 88,000 3/4 Tov Utility Vehicle 2002(1)2006(1),2007(1) 7 yrs 1 36,000 36,000 1 41,873 41,873 1 41,873 41,873 1 41,873 41,873 161,619 Subtotal Automotive 510,340 340,847 264,847 246,847 1,362,881 B.Machinery&Equipment Sosa6 on: Sanitation Utility Vehicle 997(1),1998(1),1999(1),2001(4),2003( 4Mrs smets: Back Hoe 1999(1) 10Mrs Case Tractor ase 1988(1) 10 Mrs Concrete Mixer c 2006(1) 10Mrs Rotary Mower 1999(1),2006(1) 5 Mrs 1 11,275 11,275 11,275 Sidewalk Grinder 2009(1) 5 Mrs 1 6,000 6,000 6,000 FoctlW-, - - - - - - - Moor Scrubber 2005(1) 5 yrs 1 10,629 10,629 10,629 Pallete Racks for storage 2009(1) 10 Mrs 1 4,000 4,000 4,000 Pallete Rwksforstorage 2010(1) 10 Mrs 1 5,000 5,000 5,000 Fleet: Fans&Reels 2007(2) 10M 1 12,402 12,402 1 12,402 12,402 1 12,402 12,402 37,206 Overhead Lubrication Equipment 10Mrs 1 3,800 3,800 3,800 Generator 2006(l) ISM Electrical Upgrade 20 Mrs Subtotal Machinery&Equipment 13,800 5,000 21,904 11402 12,402 12,402 77,910 C.Construction&Major Renovation: Stormnnter7mprovaneNS: 905 Dogwood 2008 25M 917 Dogwood 2008 25yrs 320 Southwind Drive 2007 25yrs 727 Hummingbird Way 2008 25Mrs Pepperwood Circle 2008 25Mrs Faiffiaven Drive 2007 25Mrs Robot.Court 2007 25Mrs Nofthlake Drive 2010 25Mrs 1 62,000 62,000 62,000 Public Works 25Mrs 592 Anchorage Drive 2010 25Mrs 1 8,000 8,000 8,000 603 Shore Road 2009 25yrs 784 Lagoon Drive 2010 25Mrs 1 13,000 13,000 13,000 Fleet G.-g,: Replace Asphalt m yard w/concrete 2007 Fad Tank Replacement 2007 20Mrs Office&Loft Renovation 2007 Vehicle Wash Rack 2007 10M Canopy 2008 10M Fod I,W,s: Re-roof Storage Building 2008 40 Mrs 0 80,000 Streets: Road Overlay Asphalt yearly 10Mrs 1 300,000 300,000 1 300,000 300,000 1 363,000 363,000 1 363,000 363,000 1 399,300 399,300 1 399,300 399,300 2,124,600 Lighthouse Bridge 2007,2009(going to bid) 10 yrs Sidewalk Replacement yearly 10 yrs 1 40,000 40,000 1 20,000 20,000 1 44,000 44,000 1 48,400 48,400 1 53,240 53,240 1 58,564 58,564 264,204 Supply Line-Country Club#13 pond 2007 20 yrs Flow-ter for E-ou Pump 2007 5yrs Public Works Fence Replacement 2008 15 yrs Subtotal Construction&Major Renovation 340,000 1 1 403,000 i 407,000 411,400 1 1 451540 457,864 2,471,804 FY 2010 Adopted Budget Page 159 of 215 The Village of North Palm Beach FY 2009-2010 Capital Plan General Fund 5 yr Capital Plan FY 2009(current year) FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 Total Description Inventory Life Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Total Public Works $ 353,800 $ 408,000 $ 939,244 1$ 729,789 $ 717,113 $ 3,912,595 Library A.Construction&Major Renovation Replacec.merwind.ws-upperlevel 3 12,000 36,000 36,000 Elevator upgrade-code requirement 1 25,000 25,000 25,000 Cmpet-complete upstairs 0 26,000 Replace lobby windows and repair drywall damage 1 100,000 100,000 100,000 R-pet Oben Meeting Room 1 15,000 15,000 15,000 Roof replacement-Regular&Mansard 1 166,200 166,200 166,200 Refurbish upstairs staffkitche.and re t- 0 14,181 Replace motion sensors with butt..control..fro. door and side sliding door 0 1,250 Refurbish public restrooms 2 5,321 10,642 10,642 Subtotal Construction&Major Renovation 61,000 10,642 266,200 15,000 352,842 B.Computer Hardware&Son- SIRSI Automa[iov system-thru COALA 0 27,800 Subtotal Computer Hardware&Son- C.Farah-&Fixtures Stacking meeting room chairs w arms 40 82 3,280 40 90 3,600 6,880 Director's office fumitore 1 3,050 3,050 3,050 Replace librarylables-round 4 750 3,000 4 825 3,300 4 900 3,600 9,900 Replace library chairs 12 286 3,432 12 315 3,780 12 350 4,200 11,412 Computer station-6 station(to match) 1 6,500 6,500 6,500 Subtotal Furniture&ITA.es 16,212 13,730 7,800 37,742 D.Machinery&Equipment NCairhmdlers 2 9,635 19,270 19,270 Subtotal Machinery&Egnipment 19,270 19,270 Total Library $ 61,000 $ 29,912 $ 282,412 $ 28,730 $ 7,800 $ $ 409,854 Parks&Recreation A.Automotive Parks: 1 To.Flatbed 2007(l) 7 yrs 1 30,000 30,000 30,000 S10 Pick-Up Truck 2003(1) 7 yrs 1 20,000 20,000 20,000 R...ooton: Sport Utility Vehicle/Blazer 2002(1) 7yrs 1 30,000 30,000 30,000 15 Passenger Van 2000(1) 8 yrs 1 30,000 30,000 30,000 Storage Trailer(7'X 12') 2004(l) 8 yrs 1 7,500 7,500 7,500 Subtotal Automotive 60,000 27,500 30,000 117,500 B.Machinery&Egnipment Parks: Park Utility Vehicle 95(1),'98(1),'99(1),'02(1),03(1) IOM Reel Mower 1998(1),2002(1),2004(1) 5 yrs Rotary Mower 1998(1)2002(1) 5 yrs Tractor/Fm.t Evd Loader 2006(1) IOM Spreader(chemicals,fertilizer - - - - - - Lightning Detection Device 2006(2) T-ot - - - - - - _ FY 2010 Adopted Budget Page 160 of 215 The Village of North Palm Beach FY 2009-2010 Capital Plan General Fund 5 yr Capital Plan FY 2009(current year) FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 Total Description Inventory Life Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Water Fountains 2009(5) 5 6 1,100 6,600 5 1,000 5,000 11,600 Ball Machine 2008(l) 10M Recrmtion: Generator 2005(1) 10 Mrs Large screen for movies 2007(l) 10M Pool: Pool Heaters 2007(2) 10M Subtotal Machinery&Equipment 6,600 5,000 11,600 C.Construction&Major Renovation: Recrmtion: Resurface Gymnasium Floor 10M 1 40,000 40,000 40,000 Renovation of Osborne Recreation Bldg 2008 20 Mrs Anchorage Pack Renovation&Sewer Treatment Plant Demolition 2008 20yrs 90,000 Relight Osborne Pack(F tures,wive&bulbs) 1995 10M 1 90,000 90,000 Reroof Community Center 2008 20 Mrs Pool: Resurface pool 20 yrs 1 75,000 75,000 1 150,000 150,000 225,000 Paint pool 2005 2yrs Replace fencing around wading pools 2007 20 yrs Replacesolar pool blasdsets 3 yr project 1/3 each year. yearly 10 yrs Subtotal Construction&Major Renovation 75,000 40,000 90,000 150,000 355,000 D.Computer Hardware&Software: Recrmtion: Rec Trw Scheduler 2008 Software for Online Registration 2008 Tennis software(scars card system) 1 2,500 2,500 2,500 Subtotal Computer Hardware&Software 2,500 2,500 E.Playground&Outside Equipment Recrnu(h,.: Playground Equipment different packs every year 7 3 10,000 30,000 3 10,000 30,000 60,000 Playground Surfacing different packs every year ISM 1 15,000 15,000 1 30,000 30,000 1 30,000 30,000 75,000 Playground Shade Stmctum(Osborne Park) different packs every year 7 Mrs 0 8,000 1 8,000 8,000 1 8,000 8,000 16,000 Tennis: Tennis-Outside Equipment v.ious equipment 10Mrs 1 13,500 13,500 13,500 Subtotal Playground&Outside Equipmmt 28,500 60,000 8,000 60,000 8,000 164,500 Total Parks&Recreation $ 112,600 1 $ 40,000 $ 210,000 $ 35,500 $ 210,000 $ 43,000 $ 651,100 Public Safety A.Automotive Police Patrol/Vehicles 1)'07(5)'06(1)'05(4)'04(3)'03(6)'01 7Mrs 1 27,500 27,500 2 27,000 54,000 3 27,000 81,000 3 28,350 85,050 2 28,350 56,700 4 28,350 113,400 417,650 Undercover Patrol 1993(1) 7-10Mrs Patrol Boat 1999(1) ISM Undercover Vehicles 08(2)'07(1)'05(1)'04(2) 7-10Mrs 1 21,000 21,000 1 21,500 21,500 0 20,000 1 22,000 22,000 64,500 Admin Vehicles 08(1) 7-10Mrs Replacement Boat Evgines 2009(2) 3 2 7,250 14,500 14,500 Mar- Tmck 2002(1) 7-10Mrs 1 21,500 21,500 21,500 K9 Vehicles 2008(1)2003(1) 7Mrs Radar Trailer 2002(1) 10Mrs Boat Trailer 1999(1) ISM Crime Scene Vehicle 1996(1) lOMrs Firearms Trailer 1991(1) to's Fre Fire En ine 1 2003(l) 20yrs FY 2010 Adopted Budget Page 161 of 215 The Village of North Palm Beach FY 2009-2010 Capital Plan General Fund 5 yr Capital Plan FY 2009(current year) FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 Total Description Inventory Life Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Fire Evgine3 2003(1) 20 Mrs Car-Yukon 2004(l) 8 Mrs Car-Submbam 2002(l) 8 Mrs Support Tmck 1987(1)purchased used in 1998 ISM Pick-Up Truck 1995(1)purchased in 1997 1"s Quintuplet Fve Apparatas 1996(1);financed---debt service 20 yrs Ambulance 2003(1),2010(1) 5 yrs 1 185,000 185,000 185,000 Subtotal Automotive 227,000 54,000 102,000 128,050 56,700 135,400 703,150 B.Machinery&Equipment Police 80OMHZ Radio System 2008 10M Laser Radar Unit 2006(2)2000(1) 7-10Mrs Fr ant Antenna Radar Unit 2000(2) l0yrs Fi- 45 Minute SCBA Cylinder 2004(5) 12Mrs 60 Minute SCBA Cylinder 2005(6) 12Mrs Hydraulic Rescue Equipment Power Unit 2001(2) 6 Breathing Air Compressor 1999(1) ISM Multi-Gas Detector 2007(1) 9 Mrs Automatic Exptemal Defibrillator 2001(4),2007(4),2009(2) 5 Mrs 2 2,995 5,990 5,990 12-lead m onit.,/&fibrillamm 2009(2) 5yrs 1 27,000 27,000 27,000 Oxygen Booster Pump 2009(l) 5 Mrs 1 5,670 5,670 5,670 Hydraulic Exhiction Tools 1979(1) 10 Mrs Thermal Imaging Camera 2002(1) 10 Mrs Public Safety Bonding Emergency Gemerator 1 25,000 25,000 25,000 New Radio Room A/C 1 10,000 10,000 10,000 Subtotal Machinery&Equipment 38,660 35,000 73,660 C.Computer Hardware&Son- Public Safety Building Computer Aided Dispatch Upgrade 2006 Police Dell Poweredge 1850 Rackmount Server 2007(l) 7 Mrs Laptop Computers 2006/2007(12) 3 Mrs USA Software Eforms Software 2006 Made-N-Gard VIN Etching System 2004 10M Stealth St.Traffic Monitor 2009 1 3,735 3,735 3,735 Child ID Card System 2007 10M Live Scan Fingerprint Software 2007 10 yrs Netd-k GPS master Clock(911) 2009 1 6,434 6,434 6,434 Portable Computer 2 1,300 2,600 2,600 Subtotal Computer Hardware&Son- 12,769 12,769 D.Audio,Visual&Comm.System Public Safety Building Sur-Vance/Securitycoat- 2006 10Mrs 32 Chanel DVR 2 TB storage 1 5,895 5,895 5,895 Ceiling Mounted LCD Projector 2005 3 Mrs Police Digital Camera Package,Fuji Fine Pi.S3 2006 5 Mrs CCI Remote Security Surveillance camera& Video System 2006 10M Subtotal Audio,Visual&Comm System 5,895 5,895 E.Construction&Major Renovation Public Safety Building Monment Sig. 1 2007 FY 2010 Adopted Budget Page 162 of 215 The Village of North Palm Beach FY 2009-2010 Capital Plan General Fund 5 yr Capital Plan FY 2009(current year) FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 Total Description Inventory Life Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Qty Each Total Cost Replacement Floor Tile 2008 1 2,200 2,200 2,200 Replacement Carpet 2008 1 4,000 4,000 4,000 Subtotal Cons-tlon&Major Renovation 6,200 6,200 Total Public Safety $ 290,524 $ 89,000 $ 102,000 $ 128,050 $ 56,700 $ 135,400 III$ 801,674 Total Capital All Departments $ 831,424 $ 572,712 $ 1,577,656 $956,929 $ 1,032,589 $895,513 $ 5,866,823 Total Capital By Department Village Ckfl, $ 3,500 $ $ $ $ 2,500 $ $ 6,000 Ivfonna[iov Technology $ 10,000 $ 5,800 $ 4,000 $ $ 5,800 $ $ 25,600 Community Development $ $ $ 40,000 $ $ 20,000 $ $ 60,000 Public Works $ 353,800 $ 408,000 $ 939,244 $ 764,649 $ 729,789 $ 717,113 $ 3,912,595 Library $ 61,000 $ 29,912 $ 282,412 $ 28,730 $ 7,800 $ $ 409,854 Parks&Recreation $ 112,600 $ 40,000 $ 210,000 $ 35,500 $ 210,000 $ 43,000 $ 651,100 Public Safety $ 290,524 $ 89,000 $ 102,000 $ 128,050 $ 56,700 $ 135,400 $ 801,674 $ 831,424 $ 572,712 $ 1,577,656 $ 956,929 $ 1,032,589 $ 895,513 $ 5,866,823 Total Capital By Category Computer Hardware&Software 25,269 5,800 4,000 5,800 40,869 Constmction&Major Renovation 482,200 453,642 763,200 426,400 602,540 457,864 3,185,846 Machinery&Equipment 59,060 59,270 21,904 12,402 12,402 17,402 182,440 Playground&Outside Equipment 28,500 60,000 8,000 60,000 8,000 164,500 Fumitum&Fi.-s 3,500 16,212 13,730 10,300 43,742 Automotive 227,000 54,000 712,340 496,397 341,547 412,247 2,243,531 Audio,Visaal&Comm Sys 5,895 5,895 $ 831,424 $ 572,712 $ 1,577,656 $ 956,929 $ 1,032,589 MH$ 895,513 $ 5,866,823 FY 2010 Adopted Budget Page 163 of 215 FY��1� Adapted gauntry ��ub I3ud�et t 5 FY 2010 Adopted Budget Page 164 of 215 Country Club Organization Chart FY 2009-2010 Residents of The Village of North Palm Beach VILLAGE BOARDS Village Council -Golf Advisory Board Village Manager Administration Director of Golf Operations 1 FT Administrative Assistant 1 F Accounting Clerk 1 F Golf Shop F& B Assistant Golf Pro 1 FT Independent Contractor 1 IC Outside Service Coordinator 1 FT Outside Service Attendant PT 7 PT Golf Shop Attendant PT 5 PT Driving Range/Ranger PT 9 PT Summary: Change: 5 FT 21 PT 1 IC FY 2010 Adopted Budget Page 165 of 215 NORTH PALM BEACH COUNTRY CLUB Mission Statement assistant professional, one full-time outside service coordinator, seven part-time outside service attendants, nine part-time ranger The North Palm Beach Country Club (NPBCC) is committed to and driving range attendants, and five part-time golf shop offering a quality recreational facility to its residents, members and attendants. The operation also has one full-time administrative customers. Its mission is to do so by maintaining self-sustaining assistant on-site and one accounting clerk located in the finance operations through an integrated combination of pricing, marketing office in Village Hall. This staffing arrangement best reflects the and operating controls that capitalize on the facility's ideal locale customer service needs of the golf club. adjacent to the Intracoastal Waterway, the golf club's Jack Nicklaus "Signature" course design, and exemplary customer service that The Golf Course Maintenance Division of the Golf Operation has reflect the high ideals of the Club amenities, special functions and been outsourced to International Golf Maintenance (IGM) out of users. Orlando, Florida. This partnership allows a higher level of conditioning on the Nicklaus "Signature" course layout and realizes Service Levels Narrative Golf Operations a significant monetary savings to the Village. The maintenance of the buildings falls under the supervision of the Superintendent of In November 17, 2006 the North Palm Beach Country Club opened Facility and Fleet Division of the Public Works Department. its newly renovated golf course, becoming only the second public Outsourcing the maintenance of the golf course and having Public municipal golf course in the U.S. to bear the prestigious moniker of Works oversee the clubhouse maintenance is the most prudent and a Jack Nicklaus "Signature" Golf Course. Our Nicklaus fiscally responsible way to operate the facility. Indeed, Fiscal Year "Signature" course offers five sets of tees so each golfer may 2008/09 is the second full season with this arrangement and it is challenge this new course in a manner that is equal to their working well. individual game. The course will play up to 7,071 yards at a par 71. A putting green is located by hole number one and a The personnel/title changes for FY 2009/10 are as follows: pitching/chipping green is located by hole number 15 for golfers to perfect their"short game." The club also has a members only short . Reclassify one (1)Director of Golf Operations from pay grade game area on the north side of the maintenance facility. 27 to 29 Club golf operations are open seven days-a-week offering Service Levels Narrative Food and Beverage (F&B) individual, group and clinic instruction from on-staff PGA professionals, monthly tournaments for all levels of skill and Since October 2006, the food and beverage contractor at the experience, and a lighted driving range. The golf shop offers a NPBCC has been Peas and Carrots Concessions and the NPBCC variety of soft goods, golf accessories and clubs for sale. Restaurant is known as The Village Green Restaurant & Bar. The food and beverage contractor is responsible for adding to the total The Golf Operation is headed up by the Director of Golf experience at the NPBCC. The contractor is responsible for Operations/Head Professional. He is assisted by one full-time maintaining the clubhouse restaurant and kitchens. F&B works FY 2010 Adopted Budget Page 166 of 215 cooperatively with the golf, tennis, and pool areas to enhance • Added new fixtures in the golf shop which adds an updated tournaments, and special events. F&B serves the membership and look the community offering service seven days-a-week with special • Re-carpeted the locker rooms and golf shop events/entertainment monthly. • Added a tournament program for the members • Initiated a summer tournament series for the juniors Current Year Accomplishments and New Initiatives Goals and Obiectives The Village Administration anticipates new golfers applying for membership to the Nicklaus "Signature" golf course in the In the coming year, the North Palm Beach Country Club plans to upcoming year. In order to provide reasonable member access to achieve the following goals and objectives: course play while preserving access to "walk-in" guests during high season and holidays, a maximum of 375 golf memberships will be 1. Increase membership by 7%—from 327 to 350 full-members allowed for the upcoming fiscal year. Available memberships will continue to be prioritized as follows: a. Continue to improve our customer service in outside services and the golf shop • Renewal of existing club members b. Continue outside promotion of the club facilities to generate • Residents of North Palm Beach increased interest in joining by residents and non-residents • New members sponsored by existing members in our membership initiative program 2. Increase non-member play, "walk —in-players," and • Non-resident applications member-guest players by 5% a. Continue to promote "walk in" play through promotion in the In order to maintain the "Signature" course the proposed budget area hotels, local papers and golf publications, national reflects funding for additional trees and sod. These items will be publications, and local cable advertisement needed to continue the "fine tuning" of the golf course as it moves b. Continue to improve our pace of play issues, with the help of into its fourth (4th) season of play. our members During FY 2008/09, the North Palm Beach Country Club achieved 3. Increase the number of outside events at the club during the the following new initiatives and goals for improvement: summer season thereby introducing new players to the golf course and in turn increasing year-round usage • Re-landscaped the front of the club house • Renovated numerous bunkers from Bahia to Bermuda grass a. Promote the course for golf tournaments • Planted palm trees on hole #1, #6, and #18 b. Promote the driving range by holding "demo days" • Turned the practice green on the north side of the throughout the year maintenance facility into a "Members Only" short game c. Continue to promote junior golf through summer junior area clinics and tournaments • Added benches on the golf course and driving range FY 2010 Adopted Budget Page 167 of 215 COUNTRY CLUB BUDGET Adopted Budget FY 2009-2010 Original 2009 2008 2007 Golf F&B Admin Total Budget Actual Actual REVENUES Driving Range $ 230,279 S 230,279 $ 230,609 $ 213,103 $ 192,407 Membership 907,515 907,515 1,049,260 1,071,758 959,039 Cart Rental 995,597 995,597 980,000 1,007,706 876,518 Walking Fees 39,000 39,000 33,100 32,515 24,771 Greens Fees 848,837 848,837 864,430 863,046 845,385 Lessons 25,300 25,300 22,000 22,275 198,874 Tournament Proceeds 8,500 8,500 25,000 21,790 13,283 Merchandise Sales 130,000 130,000 130,000 138,512 98,992 Special Events/Camps 7,000 - 7,000 0 7,015 21,617 Interest Earnings 3,500 3,500 30,000 36,431 43,917 Lease 134,334 134,334 128,410 122,880 118,000 Other 35,590 35,000 2,325 72,915 80,500 128,435 114,600 Total Revenues 3,227,618 169,334 5,825 3,402,777 3,573,309 3,665,466 3,507,403 EXPENSES Personal Services 338,151 227,084 565,235 542,452 521,249 1,544,541 Materials& Supplies 64,950 - 0 64,950 100,800 39,884 336,830 Contractual Services 1,195,088 7,500 1,202,588 1,360,920 1,257,611 1,897 Utilities 225,851 56,309 8,572 290,732 233,899 204,514 221,802 Merchandise 115,000 115,000 115,000 105,496 103,169 Other Operating Costs 256,170 17,531 62,775 336,476 388,955 365,116 638,522 Debt Services 394,901 80,000 474,901 519,901 494,759 413,149 Insurance-Prop&Gen Liab 75,000 75,000 75,000 150,166 100,608 Capital Outlay 42,500 - 0 42,500 44,500 5,250 230,902 Contingency 235,395 235,395 191,882 373,471 49,662 Total Expenses 2,632,611 73,840 696,326 3,402,777 3,573,309 3,517,516 3,641,082 NET REVENUE OVER EXPENSE S - 147,950 (133,679) Total Employees Full-Time 2 3 5 5 18 19 Part-Time 21 21 21 22 25 Other 1 1 1 1 1 FY 2010 Adopted Budget Page 168 of 215 VILLAGE OF NORTH PALM BEACH COUNTRY CLUB Revenues-Budget Year 2009-2010 Driving Range Membership $230,279 $907,515 6.77% 26.67% Other ■Driving Range $212,215 6.24% ■Membership Food&Beverage $169,334 ❑Cart Rental/Walking Fee 4.98% ❑Greens Fees Greens Fees $848,837 ■Food&Beverage 24.95% Cart Rental/Walking Fee $1,034,597 30.40% ❑Other Total $3,402,777 FY 2010 Adopted Budget Page 169 of 215 Country Club Revenues $394029777 The Country Club is operated as a self-supporting enterprise for Membership $907,515 which fees charged to users are intended to pay for the full cost of operations. This section includes a discussion regarding revenue Golf Memberships represent 26.67% of total Country Club sources for the Village's FY 2009/10 Country Club Budget. The Revenues and are based on type of membership: major source of Country Club revenues (approx 88%) are derived from golf memberships, cart rentals, greens fees, and the driving Resident(216 memberships) $505,300 range. Non-Resident(98 memberships) 329,000 Business (3 memberships) 7,950 The budgeted revenues are estimated based on the number of Summer (27 memberships) 13,365 memberships, plays, and cart rentals over past years; fees for these Junior (50 memberships) 12,500 items are adjusted yearly to accommodate the estimated budgeted Golf Plus (13) 39,400 expenses of the Country Club Operations. Total $907 515 The following assumptions were used when preparing the Country Greens Fees $848,837 Club Revenue Estimates: Greens Fees represent 24.95% of total Country Club Revenues and • No rate changes are calculated based on seasons: • 50,000 anticipated rounds • 407 memberships (including juniors) Summer (10/1-10/14) $ 15,047 • No increase in the Food& Beverage Lease Shoulder(10/15-12/20) 125,655 High (12/21-04/30) 500,935 Cart Rental/Walkin Fee $1,034,597 Summer (05/01-09/30) 207,200 Total 1$848,837 This class of revenue represents 30.40% of the overall Country Club Revenues. The calculation is based on anticipated rounds: Driving Ranee $230,279 Average cart fee per round played (including walkers) Driving Range revenue represents 6.77% of total Country Club ($21.59 x 46,100) _ $995,597 Revenues and is calculated as follows: Walking Fees ($10.00 x 3900 rounds) _ $39,000 243 days at$646.62 avg per day $157,079 122 days at$600 per day 73,200 Total $230 279 FY 2010 Adopted Budget Page 170 of 215 Food & Beverage $169,334 The Country Club Restaurant has been leased since 1995. Revenue from the Food & Beverage operation represents 4.98% of total Country Club Revenues and is calculated as follows: Restaurant Lease $130,007 Office Space Lease 4,327 Utilities Reimbursement 35,000 Total 1$169,334 Miscellaneous $212,215 Miscellaneous Revenue represents 6.24% of total Country Club Revenues and includes the following: Golf Merchandise Sales $130,000 Golf Lessons 25,300 Tournament Proceeds 8,500 Special Events/Camps 7,000 Interest Earnings 3,500 Residency Card Fee 2,325 Rental-Golf Clubs 17,000 Rental-Lockers 1,840 Rental-Bag Room 13,750 Golf Ball Retrieval 3,000 Total 1$212,215 FY 2010 Adopted Budget Page 171 of 215 VILLAGE OF NORTH PALM BEACH COUNTRY CLUB Expenses - Budget Year 2009 - 2010 By Department Contingency Debt Service $235,395 $474,901 Insurance-Gen Liab&Other 6.92% 13.96% $75,000 2.20% Administration $305,931 8.99% Golf $2,237,710 Food&Beverage 65.76% $73,840 2.17% By Function Contingency: $235,395 Debt Service: 6.92% Personnel: $474,901 $565,235 13.96% 16.61 Insurance-Gen Liab/Other $75,000 Capital: 2.20% $42,500 1.25% (Total Operating Costs=$2,084,746 61.26% Operating: $2,009,746 59.06% Total $3,402,777 FY 2010 Adopted Budget Page 172 of 215 Country Club Expenses $394029777 This section includes a discussion regarding appropriations for the Health Insurance: Village's FY 2009/10 Country Club budget, how much of the total Health insurance is budgeted at the employee level for the cost budget it comprises, and assumptions used in determining the provided by the insurance carrier based on type of coverage. There projections. All expenses are funded by user charges; no taxes or was an increase of 9.4% in health insurance rates. assessments are used to support the Country Club operations. As mentioned in the Basis of Accounting section, capital outlay and FICA: debt service are reflected as a budgeted expense although both of This item was budgeted at 7.65% of payroll. these items are balance sheet items in the Village's CAFR, as required by GAAP. Worker's Compensation: This item is budgeted at the employee level for the cost provided Personal Services $565,235: by the insurance carrier based on type of position. Employee salary and benefits represent 16.61% of the total Operating Costs $2,084,746 Country Club Expenses. These costs are allocated on a per employee basis. Assumptions used in budgeting for the major Appropriations are budgeted based on past history and the needs of employee costs are discussed below: the Club. Operating costs represent 61.26% of the overall Country Club Expenses. Some highlights of operating costs are listed Salaries: below: An across the board COLA (market adjustment) of 1% is included in the budget. Performance based merit increases are budgeted at • Golf Course Maintenance Contract $1,153,888 an average of 3.75% based on a 0% - 5% scale. • Utilities 290,732 • Cost of Golf Merchandise 115,000 Retirement: • Golf Cart Lease 104,000 Actuarial determined employer contributions for the General • Materials & Supplies 64,950 Employees Pension were budgeted as follows: • Repairs & Maintenance 30,950 o • Marketing & Advertising 50,000 General Employees...........................23.72/o • Property/General Liability 75,000 The ICMA pension employer contributions were budgeted at 15%. FY 2010 Adopted Budget Page 173 of 215 Capital Outlay $42,500 from the FY 2008/09 budget. This is due to the accelerated debt refunding during FY 2008/09. The Country Club is left with two Capital needs and resource availability are assessed annually loans outstanding: through a capital planning process that results in a five year capital plan. The five-year capital plan includes: $600,000 Promissory Note (Budgeted debt service payment ofS80,000): • the cost to furnish and maintain capital facilities and This note was to refinance an existing loan incurred for the equipment, such as roadways, parks, drainage systems and renovation of the Village's Country Club restaurant. Principal and other valuable infrastructure interest payments are due quarterly, with a final maturity date of November 15, 2010. The interest rate on the loan is 5.22%. The • the cost of new and replacement fixed assets, such as interest rate will be adjusted by either of the following events: A vehicles, equipment, hardware/software, etc. change in the maximum corporate tax rate, or the event of taxability of the interest on this note. Those items deemed necessary are funded in the respective department's budget; the remaining items are deferred to future $4,893,673 Promissory Note (Budgeted debt service payment ofS39a,901): years. For FY 2009/10, capital outlay accounts for 1.25% of the overall Country Club budget. The capital outlay for FY 2009/10 is This note was to finance certain capital expenditures relating to the budgeted as follows: municipal golf course and country club. Pledged revenues secure the loan. Principal and interest payments are due semi-annually in Department Description Amount the amount of $197,450, with a final maturity date of April 1, Golf Course Maintenance Synthetic Turf $ 5,000 2024. The interest rate on the loan is 4.11% and is subject to Golf Shop Showcase/Trophy Showcase/Trophy Case $ 5,000 adjustment in the event of taxability of the interest on this note. Clubhouse Grounds Paint Maintenance Barn $ 10,000 Clubhouse Grounds Restrooms on course $ 5,000 Contingency $235,395 Clubhouse Grounds Picker Cart with cage $ 11,500 Clubhouse Grounds Retrofit Ball Machine $ 2,000 During the budget process, reserves are set aside to accommodate Clubhouse Grounds Ball Washer $ 4,000 unanticipated expenditures. For the FY 2009/10 budget, this Total $ 42,500 reserve represents 6.92% of the total budget. Debt Service $474,901 Debt service payments are the series of payments of principal and interest required on a debt over the fiscal year. The FY 2009/10 debt service budget represents 13.96% of the overall Country Club budget. The FY 2009/10 debt service is a decrease of $45,000 FY 2010 Adopted Budget Page 174 of 215 Village of North Palm Beach Country Club FY 2009-2010 Budget Highlights Current number of Memberships 407 Target Number of Rounds 50,000 Operating Highlights: *Golf Course Maintenance Contract 1,153,888 *Utilities 290,732 *Cost of Golf Merchandise 115,000 *Golf Cart Lease 104,000 *Materials& Supplies 64,950 *Repairs&Maintenance 30,950 *Marketing&Advertising 50,000 *Property/General Liability 75,000 Total Fiscal Year 2009-2010 Operating Costs $ 2,084,746 Capital Highlights: *Synthetic Turf 5,000 *Trophy Showcase 5,000 *Paint Maintenance Barn 10,000 *Paint Restrooms on Course 5,000 *Picker Cart with cage 11,500 *Retrofit Ball Machine 2,000 *Ball Washer 4,000 Total Fiscal Year 2009-2010 Capital Outlay $ 42,500 FY 2010 Adopted Budget Page 175 of 215 North Palm Beach Country Club p � R Golf Club Memberships & Rates - 2010 Golf Memberships Resident Single 169 ea. @$2,100. = $354,900.00 Family 47 ea. @$3,200. = $150,400.00 Junior 25 ea. @$200. = $5,000.00 Non-Resident Single 84 ea. @$3,200. = $268,800.00 Family 14 ea. @$4,300. = $60,200.00 Junior 25 ea. @$300. = $7,500.00 Business 3 ea. @$2,650. $7,950.00 Based upon FY2009 Memberships 367 Total $854,750.00 $907 515.00 Summer Memberships (May 1 -September 30th) 27 ea.@$495._ $13,365.00 Golf Plus Memberships (Golf, Tennis&Pool) Resident Single 3 ea. @$2,372. _ $7,116.00 Golf Portion Only(ea.@$2,100) $6,300.00 Family 9 ea. @$3,610. _ $32,490.00 Golf Portion Only(ea.@$3,200) $28,800.00 Non-Resident Single 0 ea. @$3,567. _ $0.00 Golf Portion Only(ea.@$3,200) $0.00 Family 1 ea. @$4,877. _ $4,877.00 Golf Portion Only(ea.@$4,300) $4,300.00 13 Total $39,400.00 Grand Total 407 $907,515.00 Resident Card Holder and Member Guest Discount 20% Greens Fees: See 200912010 Recommended Rates(no change from FY2009) CART RENTAL 18 Holes 9 Holes Cart Fees: Member $22.00 $11.00 Non-Member $26.00 $13.00 WALKING FEE Walking Fees: Member ONLY $12.00 $8.00 Anticipated Rounds 50,000 FY 2010 Adopted Budget Page 176 of 215 Village of North Palm Beach Country Club Fiscal Year 2009-2010 9-Hole Rates 18-Hole Rates 9-Hole Rates 18-Hole Rates Friday, Friday, Time Monday- Saturday, Time Monday- Saturday, Thursday Sunday Thursday Sunday Summer Season Summer Season May 1st-Oct 12th 7:00-12:30 $ 27.00 $ 23.00 May 1st-Oct 12th 7:00-12:30 $ 45.00 $ 49.00 After 12:30 $ 21.00 $ 13.00 After 12:30 $ 35.00 $ 39.00 After 3:00 $ 29.00 Fall Season Fall Season Oct 13-Nov 16 Oct 13-Nov 16 7:00-12:30 $ 33.00 $ 39.00 7:00-12:30 $ 55.00 $ 65.00 After 12:30 $ 27.00 $ 33.00 After 12:30 $ 45.00 $ 55.00 Nov 17-Dec 14 7:00-12:30 $ 45.00 $ 51.00 Nov 17-Dec 14 7:00-12:30 $ 75.00 $ 85.00 After 12:30 $ 39.00 $ 45.00 After 12:30 $ 65.00 $ 75.00 Dec 15-Jan 11 7:00-12:30 $ 51.00 $ 57.00 Dec 15-Jan 11 7:00-12:30 $ 85.00 $ 95.00 After 12:30 $ 45.00 $ 51.00 After 12:30 $ 75.00 $ 85.00 High Season High Season Jan 12-Mar 29 7:00-12:30 $ 66.00 $ 75.00 Jan 12-Mar 29 7:00-12:30 $ 110.00 $ 125.00 After 12:30 $ 51.00 $ 57.00 After 12:30 $ 85.00 $ 95.00 After 3:00 $ 35.00 After 3:00 $ 59.00 arch 1st arch 1st Spring Season Spring Season Mar 30-Apr 30 7:00-12:30 $ 45.00 $ 51.00 Mar 30-Apr 30 7:00-12:30 $ 75.00 $ 85.00 After 12:30 $ 39.00 $ 45.00 After 12:30 $ 65.00 $ 75.00 After 3:00 $ 29.00 After 3:00 $ 49.00 (March 1 st) (March 1st) *9 Hole rate is 60%of full rate FY 2010 Adopted Budget Page 177 of 215 COUNTRY CLUB 5 YEAR CAPITAL PLAN FY 2010 Adopted Budget Page 178 of 215 The Village of North Palm Beach FY 2009-2010 Capital Plan Country Club 5 yr Capital Plan ___-- _ FY 2009(current year) -- FY 2010 ___-- FY 2011 ___-- FY 2012 _-- __-- FY 2013___-- - FY 2014 ___-- Total _- ..................................................................:.......................................................................................................................................................................................... .............................................................. ................................................................ .................................................................... ................................................................................................................................................................................................................................................................. Descnohon Inventory Life Qts Each To/al Cost Sly Each Total Cost Sly Each Total Cost Sly Each Total Cost Qts Each Total Cost Sly Each Total Cost ...................................................................................................................................................................................................................................... A.Automotive ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... CoIJ'Sbop: --GO1fC rt ___-- ___-- _- 2006(80) ___-- 3 - _-- -- __-- _-- -- _-- _-- - _-- --80 '1,000 560,000 560,000 ........ ......... ......... ......... ......... ......... Y ......... ......... ......... ......... ......... ......... ......... ......... .....:.. ......... ......... ..:..... ... ...... Cory All,(Trenryort Golf Carts) 2006(2) 3yrs 2 9,000 18,000 18,000 ...................................................... .... CoCourse.............................. ......................................................................................................... .............. ..................... ..................... .............. .................. ....................... .............. ...................... ........................... .............. .......................... ......................... .............. .............. ......................... .............. ....................................... ........................-... PickT ck ......... ......... ....................................2006(1).............................................7.y ... ... ...... .......................... ......... ....... ...... ........ ... ...... ..... ... ...... ......... ....... ......... ... Subtotal Automotive - - - - - 578,000 578,000 B.Machinery&Equipment ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... --G br G,wse: ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 1998(1),1999(1),2000(1),2003(3),2004 _LightDOty u hty_V_ehiele _(1) 6yrs_ Heavy Doty Utility Vehicle __- 1994(1) 6" - - ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... S lope Mower 2005(1) Tyr, 1998(1),1999(1),2000(1),2002(2), _-- __-- -- _-- - -_ -_-- -_ -- --- -- - -_-- TriplexMOwer 2005(1) Syr, ..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-.......... Fevw ey MOWa 2004(2) 6yrs Tractor 199](1),2000(1),2001(1) 10 yrs ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Rotary Mower 1999(1),200.4(1) 6yrs 52 Rotary Mower.. 2005(1) 6 yr, _- .. ,200 Gal.Sprayer 2002(1) 5 yrs ......... ......... ....... ......... ......... ....... ...... ... ........ ....... iT dresser 2002(1) 5 rs jTrep Reke 2003(1) 4yrs j-lk�,Greens Mowa 1995(2),1997(2),1999(2),2004(2) 5" -_- ..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... .. i _.Greens Vacuum 6 Yrs_ j-lk�ng Greens MOwsTrailss - - - - - .__. g ......... ......... ......... ......... ......... ......... ......... ......... ... ...... ......... ................................ V at-Reel,for Groomin Greens _-A-f- __. 199](1) 8 years ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Air COnditions(s)-Dieing ROOm Aree 2006 7years SiNey _ ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... TwfV ecoom 1997(1) l0 yrs --Bedf,Grinds.. __. 1985(1) 15 yrs__- ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Reel Grinder 1998(1) 15 yrs Ball ........ h ._.._.._.._..- ._.._.._.._..- ......................................._2.... .................................................41. ......... ................................ ._.._.._.._..- ........................ ._.._.._.._... ._.._.._.._... ........................ ._.._.._.._..- .............................. ._.._.._.._.-. ...... ._.._ - .._.._..- -___- .................................................. ............................. ....... Range picker 2003 4 yrs 1 3,000 3,000 3,000 ...........................................................................................................................................................................................................................................................................................................................................................................................:.....................................................................................................:.....................................................................................................:........................................................................................:........................................................................................:..........................................-......... .....................GUb Noose mdhV g& ...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-.......... ................... ..................... jPicker Cert with Cege 3yrs 1 11,500 11,500 1 13,000 13,000 ;Retrofit Ball Machine--gRange 5yr, - 1 2,000 2,000 - 1 3,500 3,500 5,500 ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... _�B all Washer 3yrs _ __1 4,000 4,000 _ - 1 _ 4,500 _ 4,500 8,500 lBall Picks 2yr, - - 1 3,500 3,500 1 4,000 4,000 - 7,500 ...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 6ubto/al Machinery&Equipment 17,500 3,500 3,000 21,500 3,500 49,000 C.Construction&MRlor Renovation ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... --GOq'Course: ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... 100 Trees lyrs 0 200 100 200 20,000 20,000_ -Sod __. lyrs _. __-0 --2,500 1--- 5,000 5,000 _- _. 5,000 ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................. Synthetic TOrf for D-ing Range tee area 3 yrs 1 5,000 5,000 1 18,000 18,000 23,000 ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... CQUb Restaurmst: Air Condd�ons for Kitchen _ ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Caab Ad'ixab�'on: D G Office-Water steeps through wall ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Cary et GOlfHOp,Hellwey,Mess&Ladies Lock-om ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Clubhouse Buifdmg&Grounds: -Rep v Intracoastal Bank _ _ ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Rstrooms on Golf Course _ 2 2,500 5,000 _ _ Pant Maintenance Bam - 1 10,000 10,000 - 10,000 .......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... py rys Gn Perks& Recreation -New Clubhouse -- __. _ _. _- _ _. - _ Subtotal Co-tcodion&M$jor Renovation 20,000 25,000 18,000 63,000 [,.C-plt,H-dl e&Software. __. _ _. ..... Cod P: Coro uter Head Golf Pro 5 r P FY 2010 Adopted Budget Page 179 of 215 The Village of North Palm Beach FY 2009-2010 Capital Plan Country Club 5 yr Capital Plan FY 2009 t ear FY 2010 ___-- FY 2011 ___-- FY 2012 _-- __-- FY 2013___-- - FY 2014 ___-- Total ......... ......... ......... ......... ......... ......... ......... S 7.......1 ........ ... Descriotiou Inveutory Life Qts Each To/al Cost Sly Each Total Cost Sly Each Total Cost Sly Each Total Cost Qts Each Total Cost Sly Each Total Cost ......................................................................................................................................................................................................................................................................................................................... V 1 System Lessons&Trei�.�g _Computer&Color Prints _.. ..... ..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................:..........................................-.......... POS Systan ']yrs ..................................................................................................................................................................................................................................... 6ubto/a1 Computer Hardware&6of/ware E.Audio,Visual&Comm.6ys[em ....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Quhkouse Bldg&Grounds: Sry Ilau /S—,ityCm (with i sall h ......... ......... ......... .....:.. Subtotal Autlio,Visual&Comm System - - - ...................................................................................................................................................................................................................................... - - - - F.Furm/ure,Fixture&S Pkh ......... ....................................... .0 brS p; ....... ........................................................................................................................................................................................................................................................................... ,Golf Shop Furnishings _-(Benches-Mess&Ladies L-keuoom __. _ _. -_ -__. 11.1;Show Case�'fropy Case 1 5000 5,000 5,000 6ubto/a1 Furni/ury Fixture&6upp0es 5,000 51000 Couutry Club Total $ $ 42,500 1$ 25,000 $ 3,000 $ 39,500 $ 581,500 $ 695,000 ..................7.................... FY 2010 Adopted Budget Page 180 of 215 IIENSI,VE PAY PLAN FY2009�2010 FY 2010 Adopted Budget Page 181 of 215 Village of North Palm Beach • Provides for monthly employer and employee health/dental insurance contributions. TO: Honorable Mayor and Council FROM: Jimmy Knight, Village Manager Recommended Personnel Changes: DATE: September 24, 2009 The Pay Plan reflects proposed changes in Village employment positions as follow: Title Changes (involving no change in compensation); SUBJECT: Comprehensive Pay and Classification Plan position Additions / Deletions; and Other Pay Plan Adjustments (salary FY 2009/2010 ranges,etc.). Title Changes Only This Comprehensive Pay and Classification Plan ("Pay Plan") reflects • Update one (1) Assistant Director of Finance f/t position to all authorized Village employment position classifications and their Finance Manager(pay grade 32); related salary ranges for all Village employees for the Fiscal Year • Update five (5) Emergency Dispatcher I f/t positions to starting October 1, 2009. This Pay Plan also reflects employment Emergency Dispatcher(step plan); and benefits provided to employees unless separately negotiated in • Update two (2) Police Lieutenant f/t positions to Police collective bargaining agreements. Captain. Village management reviews this Pay Plan annually and makes Additions: recommendations on the classifications and pay ranges for all positions • Add one (+1)Recreation Assistant p/t position (pay grade 10); to maintain appropriate staffing resources in relation to competitive • Add one (+1)Public Safety Aide f/t position (pay grade 19); market conditions and the needs of our annual Village budget/operating . Add one (+1) Special Events Coordinator p/t position (pay structure. The attached Pay Plan proposal has been incorporated into grade 21); and the Manager's proposed budget for the coming fiscal year beginning . Add one (+1) School Crossing Guard p/t position (pay grade October 1, 2009. 22). Additions/Deletions: Pay Plan Recommendations • Add two (+2) Recreation Supervisor f/t positions (pay grade 21) /Delete one (-1)Pool Manager f/t position in Pool (pay This year's Pay Plan includes: grade 20) and delete one (4) Tennis Supervisor f/t position in Tennis (pay grade 19); • A total average 4.75%pay increase in compensation • Add one (+1) Emergency Dispatcher f/t position (Step Plan); 1. Includes a 1.0% October market-based adjustment and Delete one (4) Emergency Dispatcher 11 f/t position (Step 2. Provides for average 3.75% performance-based merit increases Plan); (0% -to- 5%). FY 2010 Adopted Budget Page 182 of 215 • Add one (+1) Parks Facilities Manager f/t position (pay grade be decreased by 2.0% to an employer level of 16.26% as outlined 24) / Delete (-1) Recreation Supervisor p/t position (pay below: grade 22); • Add one (+1) Recreation Program Coordinator f/t position • For Management, General, and FPE-eligible employees: (pay grade 24) /Delete one (-1) Assistant Director of Parks Employer contribution 23.72% and Recreation f/t position (pay grade 29); and Employee contribution 6.0% • Add one (+1) Firefighter/EMT f/t positions (Step Plan) / Delete one (-1) Firefighter/Paramedic f/t positions (Step Plan). • For Police and Fire employees: Employer contribution 16.26% Deletions: Employee contribution 2.0% • Delete three (-3) Custodian f/t positions (pay grade 13); • Delete one (-1) vacant Grounds Maintenance Worker p/t position (pay grade 15); Health/Dental Insurance: • Delete one (-1) Pool Supervisor f/t position in Pool (pay grade 19); and Working with our brokers the Village has secured a 12-month renewal • Delete one (-1)vacant Police Officer f/t position (Step Plan). of the existing medical insurance for the Fiscal Year 2009/10. As part of the insurance renewals, the Village sought bids from several Other Changes: companies, settling on renewal of the same benefit levels at a 9.4% • Reclassify two (2) Recreation Supervisor f/t positions from premium increase. Although rates rose for the upcoming year, it is the pay grade 22 to pay grade 21; belief of the Village Administration that this is the most advantageous • Reclassify one (1) Human Resources Specialist f/t position renewal possible based on the Village s increasing claims experience from pay grade 27 to pay grade 22; rating and increasing costs in the health care industry as a whole, • Reclassify one (1) Director of Golf Operations from pay grade especially in light of recent legislation providing greater autism and 27 to pay grade 29; and other dependent care benefits. Additionally, employees have enjoyed continuous coverage with United Healthcare (UHC) for medical • Reclassify one (1) Director of Parks and Recreation f/t position from pay grade 34 to 33. insurance since July 2005. This continuity has brought stability to employees and to Village operations that is immeasurable. For its dental insurance coverage, the Village is returning to previously- Pension: held carrier Guardian Life at a rate decrease over FY 2008/09 with a superior level of benefits to those offered by United Healthcare last Actuarial projections currently indicate that Village contributions for year. Employees choosing the HMO option will see a 9.61% cost both pension plans should be decreased. The General Employee (and to an decrease over last year, while employees choosing the PPO option will FPE) Pension Plan should be increased this year by 1.1/o see a 1.7% decrease over last year's rates with UHC. employer level of 23.72%, and the Police and Fire Pension Plan should FY 2010 Adopted Budget Page 183 of 215 With single coverage, for both the health and dental insurance plans, the Guardian PPO Plan lower cost plan is paid entirely by the Village. For employee plus one Employee Only Coverage $15.08 per month (health insurance only) and the family coverage options (for health and dental Employee +Family Coverage $48.35 per month insurance), the lower cost plan is paid 80% by the Village and the balance by the employee. Employees choosing higher cost plan options will pay The above monthly employee rates are based upon a total monthly plan 100% of the cost difference from the lower cost alternative. Currently cost to the Village as follow: Village employees pay for their portion of these premiums through deductions taken in each biweekly pay cycle. Health Insurance: For FY 2009/10, the Village Administration is moving toward taking United Healthcare POS Plan employee deductions twice monthly (or 24 times per year) instead of on Employee Only Coverage $ 428.20 per month a bi-weekly basis (or 26 times per year). This move will assist in Employee + One $1110.88 per month administering the account variances and paying invoices and will Employee +Family Coverage $1525.79 per month eliminate/reduce the instances of notations on the Village's annual audit report regarding this issue. United Healthcare HMO Plan Employee Only Coverage $ 449.55 per month Monthly employee costs are as follow: Employee + One $1082.69 per month Employee +Family Coverage - $1501.67 per month Health Insurance: Dental Insurance: United Healthcare POS Plan Employee Only Coverage $ 0.00 per month Guardian HMO Plan Employee + One Coverage $159.09 per month Employee Only Coverage $12.86 per month Employee +Family Coverage $238.82 per month Employee +Family Coverage $33.88 per month United Healthcare HMO Plan Guardian PPO Plan Employee Only Coverage $ 21.35 per month Employee Only Coverage $27.94 per month Employee + One Coverage $130.90 per month Employee +Family Coverage $78.03 per month Employee +Family Coverage $214.70 per month RECOMMENDATION: Dental Insurance: The Administration recommends Council consideration and adoption of the Village's Comprehensive Pay and Classification Guardian HMO Plan Plan as follows and with the above incorporated changes. Employee Only Coverage $ 0.00 per month Employee +Family Coverage $ 4.20 per month FY 2010 Adopted Budget Page 184 of 215 2009/2010 SECTION 4. IMPLEMENTATION VILLAGE OF NORTH PALM BEACH COMPREHENSIVE PAY AND The new pay plan will be implemented October 1, 2009. Non- CLASSIFICATION PLAN bargaining unit (general) employees shall receive a 1.0% cost of living increase effective October 1, 2009. The pay range (grade) of each General Employee shall be increased as reflected in the attached SECTION 1. ESTABLISHMENT classification plan. Bargaining unit employees shall receive base wage increases only in accordance with their collective bargaining A Comprehensive Pay and Classification Plan for the Village of North agreement. Palm Beach (the "Pay Plan"), pertaining to all positions, including those that may be specified elsewhere in negotiated collective SECTION 5. HIRING PAY RATES bargaining agreements or individual employment contracts, is hereby established. This document will supersede and replace the pay related The minimum rate established for a job class shall be paid upon provisions of the Village's Personnel Rules and Regulations. employment, except that the "New-Hired" rate in amounts above the minimum may be authorized if the department head submits adequate SECTION 2. DEVELOPMENT OF PAY RANGES written justification and such action is approved by the Village Manager. Approval will be based on the exceptional qualifications of The Pay Plan establishes pay ranges (grades) for each classification. the appointee or inability to employ adequate personnel at the Such established salary ranges of pay have been determined with due minimum rate. regard to ranges of pay for other classes, relative difficulty and responsibility of positions in the class, prevailing rates of pay for SECTION 6. MERIT INCREASE similar positions, and the financial position of the Village and other economic considerations. Appendix A sets forth the pay ranges All employees of the Village of North Palm Beach, except as provided (grades) with minimum and maximum levels. Base pay is, by elsewhere, shall be eligible for a merit increase on their employee definition, the pay level within pay range for each position anniversary date. The anniversary date shall be defined as the classification. Base pay may not exceed the maximum pay rate for the employee's entry date into his/her present position. After the one year position classification. For General (non-bargaining unit) employees period in their present position, employees shall be eligible for a merit the Pay Plan provides for a pay range, without regard to specific pay increase, as defined herein, and shall be eligible at their annual level within that range. Adjustments shown to salary ranges for FPE, anniversary date every year from that time forward. PBA and IAFF positions will be subject to bargaining. Employees may be granted such merit increase from zero to five SECTION 3. APPLICABILITY percent (0 - 5%) of salary, based upon documented and demonstrated workplace performance as recommended by the employee's Supervisor All employees of the Village of North Palm Beach, except as provided and Department Director. All merit increases shall be submitted to the elsewhere, shall be compensated in accordance with this plan and the Village Manager (or Human Resources) Department for review, exempt (salaried) and non-exempt positions, depending upon job consideration and written approval prior to discussion or delivery to the classification. employee. FY 2010 Adopted Budget Page 185 of 215 Merit increases are not automatic. Such merit increase is contingent In the event of an involuntary demotion an employee will be placed in upon receipt of a satisfactory performance evaluation. Employees at the the same relative position for the lower position grade as he/she maximum pay for their classification will not be eligible for a merit enjoyed in the previous classification, as long as the pay does not increase in their present Pay Plan classification, but may be eligible for decrease more than 10%. For a voluntary demotion to a lower pay a lump sum performance bonus. The Village Manager shall approve range (grade), employee shall be placed in the same relative position merit increases equal to or greater than 4.5%. Contractual provisions for the lower position grade while having their current pay "frozen" at will govern bargaining unit employee merit increases. their current level — with future pay adjustments being used to "offset" this higher pay level until fully absorbed. Lump Sum Performance Bonus: Employees whose compensation is equal to or exceeds the maximum annual pay range for their position In the event an employee is transferred to a position with the same pay shall be eligible for the annual performance incentive bonus program. grade, their rate of pay will remain the same. Annual performance review bonuses would be paid lump-sum based upon written recommendation and documentation from the Department The Village retains the right to evaluate and if appropriate, make Head; subject to written approval of the Village Manager or designee as personnel classification changes (reclassifications) when appropriate in follows: support of providing the most cost effective and efficient delivery of Exceptional Level II performance review rating - $ 1,200 municipal services to the residents of the Village. All classification Successful Level I through Exceptional Level I performance changes will be made in accordance with Village policies and review rating - $ 900 procedures. Development Required through Below Standards performance review rating - $ 0 SECTION 8. PART-TIME PAY & MERIT INCREASE The bonus payment shall not be included in an employee's regular base rate of pay and shall not be carried forward in subsequent years. Part-time employees shall be paid the hourly wage as outlined in the attached Pay Plan, at the pay range (grade) minimum unless otherwise SECTION 7. PROMOTIONS, DEMOTIONS, TRANSFERS,AND recommended by the Department Director, and approved by the Village RECLASSIFICATIONS Manager. In the event of a promotion to a higher pay range (grade), employees Permanent Part-Time employees (who must be scheduled annually for work in will be placed in the new position's pay range (grade) at a base pay more than 46 or more weeks) shall be eligible for a merit increase upon level that does not exceed more than 10% of the base pay level they receipt of a satisfactory evaluation. Part-time employees who leave occupy in their current pay range not to exceed the pay range Village employment and are subsequently rehired, are not considered to maximum. Upon the written recommendation of the Department have continuous service, and are eligible for a merit increase annually Director and written approval by the Village Manager, an employee based upon their rehire date. that is within two months of their existing anniversary / annual review date may receive a merit increase prior to the implementation of their Seasonal part-time employees (scheduled during a 12-month period work for recommended promotion. Bargaining unit employees shall receive less than 46 weeks), who have worked during the past season and return promotional increases in accordance with their respective collective for the upcoming season, may be eligible for a merit increase at the bargaining agreement, unless otherwise negotiated. beginning of the upcoming season, when prior employment ended due to Village operational direction. Those employees who leave employment prior to the end of the season and may later be rehired by FY 2010 Adopted Budget Page 186 of 215 the Village, are considered new employees and not eligible for a merit disability insurance, employer paid life insurance programs, and sick increase upon their rehire date. leave incentive programs. SECTION 9. OVERTIME/COMPENSATORY TIME SECTION 12. MISCELLANEOUS BENEFITS/INCENTIVES Overtime is authorized by the Village Manager or Department Heads. Pension Contributions —Village pension contributions for Overtime is paid to hourly employees at one and one-half (11/2) times General/FPE union employees will be almost twenty-four percent the hourly rate for all hours worked in excess of forty (40) hours per (23.72%) of earnings. Village pension contributions for Police/Fire week. Upon prior approval of the Department Head or the Village pension employees will be just over sixteen percent (16.26%) of Manager hourly employees may receive compensatory time off for any earnings. The definition and limitations of earnings shall be as outlined work performed in excess of the regularly scheduled hours in a normal in each respective Village Pension Plan. work week at one and one-half(11/2) hours for every hour for overtime hours worked. Compensatory time for hourly employees shall accrue 457 Deferred Compensation Contributions — The Village will match to no more than sixty (60) hours. Unused accrued compensatory time a General employee's 457 Deferred Compensation plan based on a shall be paid upon termination of employment. Bargaining unit contribution rate of 50-cents for every dollar of employee contribution employees shall receive overtime and compensatory time in accordance —up to a monthly Village contribution limit of$60 mo. ($720 yr.). with their respective collective bargaining agreement, unless otherwise negotiated. Long Term Disability Insurance — The Village's long-term disability shall continue for all full-time employees, unless otherwise negotiated. SECTION 10. WORK ASSIGNMENTS—HIGHER PAY GRADE Life Insurance — The Village life insurance program for all full-time The Village administration recommends creating a pay system for employees shall continue to be a level equivalent to the maximum level General employees who work in a higher pay grade classification. If a allowed by IRS regulations before imputing added employee General employee is authorized and directed by the Village Manager or compensation ($50,000,or$25,000 after the age of 70). designee to temporarily work in a higher pay grade classification, the employee shall be paid five percent (5%) above their base pay rate for Sick Leave Incentive Award Program — Regular full-time (non- the period of time worked in the higher pay grade classification. probationary) General and FPE union employees who do not use any sick leave within any continuous (6) six-month period are eligible to SECTION 11. BENEFIT ELIGIBILITY earn eight (8) hours annual leave time as incentive for not using sick leave. Employees in full-time, budgeted positions (scheduled to work 40 or more hours per week) are eligible for participation in the Village's Certification Incentive - The certification incentive program will pension plans, health and dental insurance, long-term disability continue to provide certification pay for job related certifications as insurance, and employer paid life insurance programs according to the recommended by the Department Head and approved by the Village requirements of these plans/programs. Manager. Certification incentive pay will be issued as follows: • Certifications requiring an examination and continuing Part-time employees (scheduled to work less than 30 hours per week or education - $1,000 less than 1,560 hours per year) are not eligible to participate in the . Certifications requiring continuing education and no Village's pension plans, health and dental insurance, long-term examination - $1,000 FY 2010 Adopted Budget Page 187 of 215 • Certification requiring an examination with no continuing Employee Assistance Program (EAP) - The Village offers an education - $500 Employee Assistance Program through the McLaughlin Young. The The maximum number of certifications eligible for the certification program offers various counseling and referral services and provides incentive will be three per individual. The certification incentive will for three (3) free counseling sessions per year for each employee (paid not be included in the base pay rate, and payment will be prorated by the Village). based on the standard pay cycle. Employees whose base pay plus other types of pay compensation has reached the pay range maximum will be ineligible for certification pay above the pay range maximum. For certification requiring renewal or continuing education, the employee is required to meet the appropriate renewal and to have the certification renewed in order to continue receiving the certification incentive pay. In addition, if an employee receiving EMT certification is promoted to a Paramedic position, the EMT certification pay will be removed. Health/Dental Insurance Benefit - For all full-time employees, the Village will pay full cost of the lower-cost single coverage and 80% of the lower-cost employee plus one for health insurance and family coverage for health and dental insurance. Employees shall pay all costs above the Village payment of above coverage including any increased expense of higher-cost health/dental plans the employee may choose to select. Employees will have health and dental insurance premiums taken through the payroll process on a twice monthly basis. Flexible Spending Account — The Village's Flexible Spending Account provides employees the ability to voluntarily set aside tax- deferred compensation for authorized personal expenses such as medical expenses. Tuition Refund Program — The Village shall follow a tuition refund program that provides a maximum benefit of $400 per semester for technical or undergraduate classes and $450 per semester for graduate classes. The reimbursement amount depends on the cost of the class and the grade received. Employees must request approval for a course prior to the start of the course (at the time of enrollment) and then must submit proof of tuition amount paid and official grade report within thirty (30) days of successful completion of the course(s). The Village will make all approved payments within sixty (60) days of receipt of the necessary paperwork. FY 2010 Adopted Budget Page 188 of 215 Village of North Palm Beach PAY RANGES - FY 2009/10 Includes 1.0% COLA Adjustment effective 10/1/2009* *All union rates of pay/positions are shown for categorization purposes and subject to ratification of Collective Bargaining Agreements (P/T positions shown with F/T annual rate for categorization purposes only) New position for FY 09-10 Revised Salary Range for FY 09-10 Position eliminated in FY 09-10 Step Plan Position reclassified in FY 09-10 Title change in FY 09-10 Hourly rate Annual rate(F/T) #PT #FT Title Union Grade FLSA Minimum Midpoint Maximum Minimum Midpoint Maximum 7 0 Outside Service Attendant(PT) NUPT 6 $7.2151 $9.0080 $10.9315 $15,007 $18,737 $22,738 9 0 Driving Range/Ranger(PT) NUPT 8 $8.3251 $10.3938 $12.6133 $17,316 $21,619 $26,236 10 0 Camp Counselor(PT)(Seasonal) NUPT 10 $9.5375 $11.9075 $14.4504 $19,838 $24,768 $30,057 4 0 Library Page(PT) NUPT 10 $9.5375 $11.9075 $14.4504 $19,838 $24,768 $30,057 20 0 Pool Lifeguard (PT)(Seasonal) NUPT 10 $9.5375 $11.9075 $14.4504 $19,838 $24,768 $30,057 10 0 Recreation Assistant(PT) NUPT 10 $9.5375 $11.9075 $14.4504 $19,838 $24,768 $30,057 1 0 Finance Intern NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,501 5 0 Golf Shop Attendant(PT) NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,501 0 1 Outside Service Coordinator FPE 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,501 1 0 Youth Art Instructor(PT) NUPT 11 $10.0002 $12.4855 $15.1447 $20,800 $25,970 $31,501 9 9 Gu sted is R F R€ 49 $1-1.9393 $13.8148 $16.7951 $222963 $tea $34,747 0 1 Clerical Specialist NU 14 $11.6183 $14.5080 $17.5718 $24,166 $30,177 $36,549 6 0 Library Clerk(PT) NUPT 14 $11.6183 $14.5080 $17.5718 $24,166 $30,177 $36,549 0 1 Grounds Maintenance Worker FPE 15 $12.1386 $15.2018 $$�188.�388�088 $25,248 $31,620 $38,232 9 9 Gr„, nds 5A;;0ntPn;; o Wprkp /DT\�III - � $18-3393 $�43 $ 0 2 Street Maintenance Worker FPE 15 $12.1386 $15.2018 $18.3808 $25,248 $31,620 $38,232 0 1 Irrigation Technician I FPE 16 $12.7742 $15.9537 $19.3061 $26,570 $33,184 $40,157 0 1 Library Assistant FPE 16 $12.7742 $15.9537 $19.3061 $26,570 $33,184 $40,157 0 12 Sanitation Collector FPE 16 $12.7742 $15.9537 $19.3061 $26,570 $33,184 $40,157 0 2 Records Clerk PBA Step plan $13.1838 $16.0246 $19.9167 $27,422 $33,331 $41,427 0 1 Assistant Golf Professional NU 18 $14.1035 $17.6299 $21.3292 $29,335 $36,670 $44,365 0 3 Permit& Licensing Technician FPE 18 $14.1035 $17.6299 $21.3292 $29,335 $36,670 $44,365 0 2 Equipment Operator 11 FPE 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,889 FPE= Federation of Public Employees IAFF = International Association of Firefighters NUPT= Non-Union Part-Time NU = Non-Union PBA= Police Benevolent Association FY 2010 Adopted Budget Page 189 of 215 Village of North Palm Beach PAY RANGES - FY 2009/10 Includes 1.0% COLA Adjustment effective 10/1/2009* *All union rates of pay/positions are shown for categorization purposes and subject to ratification of Collective Bargaining Agreements (P/T positions shown with F/T annual rate for categorization purposes only) New position for FY 09-10 Revised Salary Range for FY 09-10 Position eliminated in FY 09-10 p PI Position reclassified in FY 09-10 itle chan FY 09-1 Hourly rate Annual rate(F/T) #PT #FT Title Union Grade FLSA Minimum Midpoint Maximum Minimum Midpoint Maximum 0 1 Irrigation Technician II FPE 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,889 9 9 CSC 49 $14-797a $18.49666 $22.5428 $ 9,778 $*475 $46,889 0 2 Public Safety Aide NU 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,889 0 6 Sanitation Driver/Operator FPE 19 $14.7973 $18.4966 $22.5428 $30,778 $38,473 $46,889 9 9 CSC 49 $14-797a $i 8.4966 $22.5428 $ 9,776 $*475 $46,889 0 4 Accounting Clerk NU 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,293 0 3 Administrative Assistant NU 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,293 0 3 Mechanic FPE 20 $15.5492 $19.4219 $23.6987 $32,342 $40,398 $49,293 9 9 Ally 2-9 € $45.a492 $i 9.42i 9 $23.997 $3 42 $49 6 $49,29a 0 6 �y Dispatcher PBA Step plan $15.9566 $19.7662 $24.3305 $33,190 $41,114 $50,607 1 0 .- g C nrn) natnr PT NUPT 21 $16.3006 $20.4039 $24.8551 $33,905 $42,440 $51,699 0 4 Supervisor, Recreation FPE 21 $16.3006 $20.4039 $24.8551 $33,905 $42,440 $51,699 0 3 Trades Mechanic II FPE 21 $16.3006 $20.4039 $24.8551 $33,905 $42,440 $51,699 0 1 Administrative Coordinator NU 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344 0 1 Code Compliance Officer FPE 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344 1 0 Code Compliance Officer(PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344 0 1 Human Resources Specialist NU 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344 0 2 Library Assistant III FPE 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344 12 0 School Crossing Guard (PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344 9 9 Nil I RT �2 W4672 $2i.4445 $264268 W5,798 $44,695 $54-344 1 0 Technical Support Specialist(PT) NUPT 22 $17.1672 $21.4445 $26.1268 $35,708 $44,605 $54,344 9 9 P@A $47-5966 $2i.798a $2.9197 $96;691 $45a49 $55,785 0 1 Fire Inspector NU 23 $17.9763 $22.4851 $27.3980 $37,391 $46,769 $56,988 0 1 Trades Mechanic III FPE 23 $17.9763 $22.4851 $27.3980 $37,391 $46,769 $56,988 1 0 Building Construction Inspector I (PT) NUPT 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874 0 1 Deputy Village Clerk NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874 FPE= Federation of Public Employees IAFF = International Association of Firefighters NUPT= Non-Union Part-Time NU = Non-Union PBA= Police Benevolent Association FY 2010 Adopted Budget Page 190 of 215 Village of North Palm Beach PAY RANGES - FY 2009/10 Includes 1.0% COLA Adjustment effective 10/1/2009* *All union rates of pay/positions are shown for categorization purposes and subject to ratification of Collective Bargaining Agreements (P/T positions shown with F/T annual rate for categorization purposes only) New position for FY 09-10 Revised Salary Range for FY 09-10 Position eliminated in FY 09-10 Step Plan Position reclassified in FY 09-10 Title change in FY 09-10 Hourly rate Annual rate(F/T) #PT #FT Title Union Grade FLSA Minimum Midpoint Maximum Minimum Midpoint Maximum 0 1 Executive Secretary NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874 0 1 Librarian II FPE 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874 0 1 Parks Facilities Manager NU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874 0 1 Recreation Program Coordinator WNU 24 $18.9011 $23.5829 $28.7855 $39,314 $49,052 $59,874 0 1 Accountant NU 25 $19.8265 $24.7975 $30.2307 $41,239 $51,579 $62,880 0 2 Firefighter/EMT IAFF Step plan $20.3689 $25.2328 $31.0623 $42,367 $52,484 $64,610 0 22 Police Officer PBA Step plan $20.3689 $25.7134 $31.0635 $42,367 $53,484 $64,612 0 1 Supervisor, Sanitation NU 26 $20.8084 $26.0110 $31.7334 $43,281 $54,103 $66,006 0 1 Supervisor, Street Maintenance NU 26 $20.8084 $26.0110 $31.7334 $43,281 $54,103 $66,006 0 2 Building Construction Inspector II FPE 27 $21.8490 $27.2827 $33.8723 $45,446 $56,748 $70,454 0 1 Planner NU 27 E $21.8490 $27.2827 $33.8723 $45,446 $56,748 $70,454 0 16 Firefighter/Paramedic IAFF Step plan $22.4630 $27.8260 $34.8475 $46,723 $57,878 $72,483 0 1 Network Support Specialist NU 28 E $22.9473 $28.7279 $35.6062 $47,730 $59,754 $74,061 9 9 ssmst;;nt norprtAr of o;;rkr, ;;Pd DonrP;;t0A € $24.i Q7 W9 4 i 4a $ 49c) $59 i a6 $62,638 APPENDIX FY2009�2010 FY 2010 Adopted Budget Page 204 of 215 Glossary The definitions of terms listed are provided to assist the reader Ad Valorem Taxes: in the understanding of terminology used throughout the text of A tax based on the assessed value of property, to include real the budget document. and personal property. Account: Adopted Budget: A term used to identify an individual asset, liability, The budget as it is approved by the Village Council prior to the expenditure, control, revenue control, encumbrance control or beginning of each fiscal year. fund balance. Amended Budget: Accountability: The adopted budget that incorporates all operating transfers The condition, quality, fact or instance of being obliged to and approved budget amendments (changes in the budget total report for actions or outcomes. that are approved subsequent to initial adoption). Accounting System: Annexation: The total structure of records and procedures which discover, The incorporation of land into an existing city with a resulting record, classify, summarize and report information on the change in the boundaries of that city. financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or Appropriation: organizational components. An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An Accrual Basis of Accounting: appropriation is limited in amount to the time it may be The basis of accounting under which transactions are expended. recognized when they occur, regardless of the timing of the related cash flows. Assessed Valuation: A valuation set upon real estate or other property by the county Accumulated Depreciation: assessor and the state as a basis for levying taxes. The total depreciation taken for an asset since it was placed in service. Asset: Resources owned or held by a government which has monetary Actuarial: value. A methodology that makes determinations of required contributions to achieve future funding levels that addresses risk and time. FY 2010 Adopted Budget Page 205 of 215 Audit: Budget Transfer: A test of management's accounting system to determine the An action which changes budgeted amounts at the department, extent to which internal accounting controls are both available division, and/or object code level of control with offsetting and being used. It concludes in a written opinion of its increases and decreases in budgeted line items. findings. Budgetary Basis: Available Fund Balance: The basis of accounting used to estimate financing sources and Funds remaining from the prior year which are available for uses in the budget. This generally takes one of three forms: appropriation and expenditure in the current year. GAAP, cash or modified accrual. Balance Sheet: Budgetary Control: A statement of financial condition as of a given date. The management and control of the budget within limitation of the approved appropriations and available resources. Balanced Budget: A budget in which planned funds available equal planned Budget Document: expenditures. The official written statement-document which presents the proposed budget to the council/legislative body. Budget: An annual financial plan that identifies revenues, specifies the Budget Summary: type and level of services to be provided and establishes the Categories of expenditures or revenue classified by major amount of money which can be spent. function and category. Budget Amendment: Capital Outlay: The process by which unanticipated changes in revenue or Expenditures which result in the acquisition of, or addition to, expenditures are made a part of the budget, thereby amending fixed assets, with a value of more than $2,500 and a useful life it. of more than one (1) year. Budget Calendar: Capital Proiects Fund: A schedule of key dates which the Village follows in the Type of Governmental Fund established to account for the preparation, adoption and administration of the budget. acquisition or construction of major capital facilities, other than those accounted for in proprietary or trust funds. Budget Message: A general discussion of the proposed budget as presented in Comprehensive Annual Financial Report (CAFR): writing by the Village Manager to the Village Council. Prepared at the close of each fiscal year to show the actual audited condition of the Village's funds and serve as the FY 2010 Adopted Budget Page 206 of 215 official public record of the Village's financial status and Encumbrance: activities. Obligations in the form of purchase orders, which are chargeable to an appropriation and for which a part of the Contingency: appropriation is reserved. They cease to be encumbrances An appropriation of funds to cover unforeseen events that when paid or when the actual liability is set up. occur during the fiscal year. Enterprise Fund: Debt Limit: A self supporting fund used to account for operations that The maximum amount of gross or net debt which is legally provide a service to citizens financed primarily by a user permitted. charge. Net income is sufficient for capital maintenance, public policy, management control, accountability or other Debt Ratios: purposes. Comparative statistics showing the relationship between the issuer's outstanding debt and such factors as its tax base, Expenditures: income or population. Decreases in net financial resources. Expenditures include current operating expenses which require the current or future Debt Service: use of net current assets, debt service and capital outlay. The amount of money necessary to pay interest on an outstanding debt, the principal of maturing material serial Fiduciary Funds: bonds, and the required contributions to a sinking fund for term Trust and/or agency funds used to account for assets held by bonds. the Village in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. Department: A major work unit or functional unit having related activities Fiscal Year: aimed at accomplishing a major service or regulatory program A twelve month period of time to which the annual budget for which the Village is responsible. applies and at the end of which a government determines its financial position and results of operations. By state law, the Depreciation: fiscal year is October 1 to September 30' The decrease in value of physical assets due to use and the passage of time. Fixed Assets: Assets of a long-term character which are intended to continue Designated Fund Balance: to be held or used, such as land, buildings, improvements other Funds that have been identified for a specific purpose. This than buildings, and machinery and equipment. differs from reserved funds, in that there is no legal requirement for funds that have been designated. FY 2010 Adopted Budget Page 207 of 215 Franchise Fees: General Revenue: Fees levied on a corporation in return for granting a privilege The revenues of a government other than those derived from sanctioning a monopoly or permitting the use of public and retained in an enterprise. property, usually subject to regulation by the governing body. Generally Accepted Accounting Principles (GAAP) Full-Time Position: Uniform minimum standards of/and guidelines for financial A position which qualifies for full Village benefits, usually accounting and reporting. They govern the form and content of required to work 40 hours per week. the basic financial statement of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define Fund: accepted accounting principles at a particular time. They An independent fiscal and accounting entity with self- include not only broad guidelines of general application, but balancing set of accounts recording cash and/or other resources also detailed practices and procedures. together with all related liabilities, obligations, reserves and equities which are segregated for the purpose of carrying on Goal: specific activities or attaining certain objectives. A statement of broad direction, purpose or intent based on the needs of a community. A goal is general and timeless; that is, Fund Balance: it is not concerned with a specific achievement in a given The fund equity of governmental funds. Changes in fund period. balances are the result of the difference of revenues to expenditures. Governmental Funds: Funds that account for the activities of a local government's Fund Type: operations. They can be classified into four generic fund types: In governmental accounting, all funds are classified into eight general fund, special revenue funds, capital projects funds, and generic fund types; General, Special Revenue, Debt Service, debt service funds. Capital Projects, Special Assessment, Enterprise, Internal Service and Trust& Agency. Grants: Contributions or gifts of cash or other assets from another GASB: government to be sued or expended for a specific purpose, Governmental Accounting Standards Board. An established activity or facility. national board, which governs financial reporting standards on state and local government levels throughout the United States Interfund Transfers: of America, with its main headquarters in Chicago, IL. The movement of moneys between the funds of a governmental entity. General Fund: A fund used to account for the receipt and expenditure of resources traditionally associated with local government. FY 2010 Adopted Budget Page 208 of 215 Intergovernmental Revenues: and service delivery activities of a government are controlled. Revenues collected by one government and distributed to The use of an annual operating budget is required by law. another level of government. Operating Expenses: Long-Term Debt: Expenses which are directly related to the fund's primary Debt liability due after one year or longer. service activities. Millne: Ordinance: Property tax levy stated in terms of dollars and cents for every A formal legislative enactment by the governing board of a thousand dollars of assessed property value. municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the Modified Accrual Basis: full force and effect of law within the boundaries of the The accrual basis of accounting adopted for the governmental municipality to which it applies. fund type. In this basis of accounting, expenditures are recognized when the goods or services are received and Other Financing Sources: revenues, such as taxes, are recognized when measurable and Governmental fund general long-term debt proceeds, operating available to pay expenditures in the current period. transfers out, and material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues. Non-operating Expenses: Part-Time: Expenses which are not directly related to the fund's primary Employees who work less than 30 hours per week and are not service activities. entitled to full-time employee benefits. Non-operating Revenues: Pension Fund: Revenues which are incidental to, or by-products of, the fund's Account for the accumulation of resources to be used for primary service activities. retirement benefit payments to the Village's employees. Obiective: Performance Measure: A simply stated, readily measurable statement of the aim of Data collected to determine how effective and/or efficient a expected accomplishment within the fiscal year. program is in achieving its objectives. Operating Budget: Personnel Costs: Plans of current expenditures and the proposed means of Costs directly associated with employees, including salaries financing them. The annual operating budget is the primary and fringe benefits. means by which most of the financing acquisition, spending FY 2010 Adopted Budget Page 209 of 215 Property Tax: Retained Earnings: A tax levied on the assessed value of real property. This tax is An equity account reflecting the accumulated earnings of an also known as Ad Valorem Tax. Enterprise or Internal Service fund. Proprietary Fund Types: Revenues: Account for activities that are common in the private sector, Increases in governmental fund-type net current assets from which the government operates in a manner similar to their other than expenditure refunds and residual equity transfers. counterparts in the commercial world. The primary source of revenues for this fund type is user charge. Proprietary funds Roll-Back Rate: can be classified into two fund types; enterprise funds and That millage rate that will generate the same Ad Valorem tax internal service funds. Revenue as was levied during the prior year. Public Hearing: Special Revenue Fund: An open public meeting called by a recipient government to Fund used to account for the proceeds of specific revenue provide all residents (without regard to taxpaying, voting sources. status, or handicap) with an opportunity to offer written and oral comments regarding the subject to be discussed. Statute: A written law enacted by a duly organized and constituted Purchase Order: legislative body. A document which authorizes the delivery of specified merchandise or the rendering of certain services. Tax: A compulsory charge levied by a governmental unit for the Reclassification: purpose of raising revenue. These revenues are used to pay for The moving of an existing position from one personnel services or improvements provided for the general public classification to another based upon the different performance benefit. of duties. Taxable Value: Reserves: The assessed value of property minus the homestead exemption A portion of the fund balance or retained earnings legally and any other exemptions which may be applicable. segregated for specific purposes. Temporary Position: Resolution: A position that is filled for a specific period of time, is not A special or temporary order of a legislative body; an order of permanent in nature, and does not qualify for regular Village a legislative body requiring less legal formality than an benefits. ordinance or statute. FY 2010 Adopted Budget Page 210 of 215 Trust Funds: Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, other government and/or other funds. Truth in Millne (TRIM) : The Florida TRIM serves to formalize the property tax levying process by requiring a specific method of tax rate calculation, form of notice, public hearing requirements and advertisement specifications prior to the adoption of a budget tax rate. Undesignated/Unreserved Fund Balance: Unrestricted funds available to be designated as a budget- funding source. Utility Taxes: Taxes imposed by the Village on each and every purchase of a public service within the corporate limits of the Village. Public services include electricity, gas, fuel oil, telephone services and telecommunications. FY 2010 Adopted Budget Page 211 of 215 y � n O O n o 1,- z I I o M moo' � ry �' rCri C O d W = t� � O O Z r ql c C �. z p CD 0 x Oil > 0 4 a �' o y Y � N� d xp�i o C� � ... O r ►v v� `° o c `D W o � C n Cn a z O e z y CD. �d o C j � G1 O 0 C) o w ° � o rp a � o xo CD CD tz CD Er CD o Crx I� OQ N � 0 � N � C NOdr Z f� o �. 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