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09-01-2010 FY 2011 General Fund Budget - Recapr �f � frl f-l� r - V � k' �-_ Cl Dyn'. n. m Y Knight, ht, Village Manager Fiance Director, W-mla2;:b:i�ti and D u �� i 010 Village Clerk Village Council Village of North Palm Beach Residents William L. Manuel Darryl C. Aubrey David B. Norris Thomas R. Hernacki Robert Gebbia Mayor Vice Mayor President Pro Tern Councilman Councilman Village Manager Operating Departments Village Attorney North Palm Beach Village Council FY2011 Budget Workshop Proposed Schedule Day: Date: Time: Subiect: N Wednesday April 10 7: pm — 10: pm Council Goal Setting [A Wednesday May 5th 11: am -- 4: pm Staff [budget] Retreat Of Wednesday July 7th 7: pm — 10: pm Country Club Budget (overview) I� Wednesday July 14th 7: pm — 10: pm General Fund Budget (overview) Thursday July 2Td Council Meeting Manager's Proposed Budget Presentation w-sA4a7 3irly 2s-:"4 :7. r 0� rv,.,,r, ff ri„ b PlldgOt (if.,o„OnSaf -') p Prtt X Wednesday August 4th 7: pm — 10: pm General Fund Budget (Public Safety & Public Works Departments) Wednesday August l ith 7: pm — 10: pm General Fund Budget (Parks & Recreation, Library, Council, Clerk, Attorney and Manager Departments) Wednesday August 25th 7: pm — 10: pm General Fund Budget (Human Resources, Finance, I.T., Community Development, Debt and Other Departments) ❑ Wednesday September 1" 7: pin — 10: pm Budget Recap and Millage discussions. * The FY2011 Budget VYop schedule has been developed to serve as a tg ►ide only, dates and times are subject to change in accordance with the g. meeting" provisions of FSS. OI� mac, ki r . W The Villages budget hasaeen reduced by $1;381,695.00 or over the p past 4 years t, F" 0,6 =0p7 009 -10) � z ,� Ad- Valorem taxes have a1 ,o been reduced by $997,873.00 for that same [4 year] period. 3: The Administration has brought Irmo the Vir�age a dotal of . ,3 3 r»i�l on do,�_ars, M: in Local, State. and Federal Gets nver� the past 4 years x , _ e Village, over the same period, has successfully paid off ' LL x d debt service instruments. (5 loans in totan Y ..- FY20'1`1 ad- valorem revenues (as proposed) would again be decrease {- ..•,$°1,082.00 or 0.009% from that of this current year r i maintains a very healthy undesignated fund balance of hick equates to 47% of the FY2011 Proposed budget. ' � r ..:dS.... t`' .x ! -,r b•.ayyirJM°'• t` w � 2 S i _ Y _ �. � • � i .7� ..' :.: .. .. �."'- 4-~ � ;T.' ".,. i: :., _ JC.-.6,. fit '�f $ r - � at we hope to accom lish this evenin g : � t AL , ( 1i t •� .. Q tem: ! Amendment t :F` di C ' 2 ou,ntry. ,Club Bud .3. D al cu tA�! Z,.c �'...f'... e� �,1. �r �vl. ,,:... ].,,. ,�. ,. _ v. X .'-r..•♦"hi.,tra�serb: +'l.rf+�r: �..t�t2w:::e..w.. .... .wc... -1r Housekeeping Item: Beginning Contingency Consensus Change: Revenues: Expenses: Update Salary & Benefits ut Food & Beverage Proposed Property Taxes for Restaurant Net Budgetary Impact: Ending Contingency COUNTRY CLUB CHANGES Budget FY 2010 -2011 Discussion and BudgetarA S 198,622 (D S 1811.699 Section 196.199(4), Florida Statutes, provides that property owned by a municipality which becomes subject to a leasehold interest or other possessory interest of a nongovernmental lessee shall be subject to ad valorem taxes unless the lessee is an organization which uses the property exclusively for literary, scientific, religious or charitable purposes. In accordance with Section 192.042(1), Florida Statutes, real property is assessed according to its just value on January 1 st of each year. Therefore, the assessment is for the 2010 tax year is based on the use of the property on January 1, 2010. " E ...:. Tv:.. i THISYSA M111 lqtv� ➢General Fund Revenues was once Again adversely impacted as a result of the unprecedented "devaluation" of real property here, in the Village, causing the re- evaluation of the Villagg's organizational: structure and the: manner in which; we provide both essential and:!', t ure servi es o µ his community. G �z ❖ The Devaluation of Property Values: The e n Village in FY 2010 had a total gross Taxable .value of $1,673,245,674. For the third year in a row, that value has again decreased to $1,528,438,704. a reduction of 44 $1, ,,806,970. or 8. OX "taxable" value. UNION.- 7!*e Village's kadversely impa U M I Sh A M� vaiorem, revenue was y roughly $ 851,73. w' Property Assessed Valuations 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 2011 1,543,308,420 2002 992,018,426 2007 1,999,331,298 0 o m b i n"e�� l other avenue sources MOM �s ima es for all other than ad- rents e - MT.,`- ectb-d o be $7 255,504. which accounts for 39.8 %0 ..of this years [hp t 441- VILLAGE OF NORTH PALM BEACH General Fund Revenues - Fiscal Year 2010 - 2011 Fines & Forfeitures. $133,300 0.7M, Charges for Services I $1,840,341 10.10% II I I I I I Intergovernmental I _ $1.228,726 -- I 6.74 ?0 Licenses & Permits $660,186 3.62% Sales & Use Taxes $277,307 1.52% Franchise Fees $934,747 5.13% Utility Service Taxes $2,083,474 11.43% Investment Income $84,1.23 0.46% Miscellaneous $13,300 0.07:•6 Ad- valorem Taxes $10,967,043 60.18% Total $18,222,547 ■Taxes - Ad- 'valorem Taxes E Utility Service Taxes n Franchise Fees Li Sales & Use Taxes ■ Licenses & Permits ® Intergovernmental ■Charges for Services €:;! Fifties & Forfei?ures ■ Investmen? Income ■ Miscellaneous Where does all the money go... This question comes up every budget year as residents consider their tax bills. It's a fair question. Residents Special District are very aware that most of the valued services (fire and 9% police services, parks and recreation, and streets and sanitation) come from their local governments. However, Palm Beach County the majority of the property (ad valorem) tax dollar goes 21% to jurisdictions other than North Palm Beach. So, the answer to question can be answered simply... -4990 P Only 310 of your tax dollar goes to the Village of North Palm Beach! Public Safety ...and this is where the 310 goes.... f Public Leisure Works Services it South FL Water Mgmt. 3% Village of North Palm Beach 31% Im Beach County Public Schools 36% Fr- ry2ola (11DI Debt and Community Other Development In addition; the Village maintains its services to residents at one of the lowest millage rates in the area _including municipalities with both significantly larger and smaller populations. '12 �; N 8.0000 CL cc b. m 6.0000 CL 0 ca V- ;-- 4.0000 N 2.0000 0.0000 Riviera Beach Lake Park Lake Worth Beach Beach West Palm North Palm Tequesta Palm Beach Gardens ISeriest 9.4260 10.2163 6.6367 9.1465 7.4802 5.7671 1 6.0154 Alternate Revenue Sources r its crease revenue ., without i1jage, ra ugh the other service ees at a fla exam increasing--, introductial", N • Fire-rescue service fee, 74. • Garbage collection fee, • Storm -water fee and,. ._.v y - o.em� ' � • Sidewalk and street repair/ma-inte-nance fees. . 1 • '0 ' NO 11 7 dh Au A x.: • • • '• • • • • • • • the Pal • • • • '`' ° ° 1 '�aEV' — .� � . , 1i� • ... '� �`� _ d � ` 'z'�s . � Vii` Budget: Personnel Operating Capital Total Non_Advalor m nt Fees: Property Appraiser Tax Collector Total with Fees Insert Percentage increase Enter Fiscal Year to use Solid Waste Non Ad- Valorem Assessment Y 2012 FY 2013 FY 2014 FY 2015 FY 2016 $ 1.382,111 S 1,437,395 S 1,494,891 $ 1,554,687 5 1,616,874 185,010 192.410 200,107 208,111 216,436 159.445 105,823 172,456 179,354 186.528 1,7 26,586 1,795.628 1,857,453 1,942,152 2.019,835 5,850 150 150 150 150 13,766 14,456 15,175 15,922 16,698 S 1,7461B1 S 1,810,235 S 1,882,778 $ 1,958,223 $ 2,036,686 Based on Fiscal Year entered above, total Budget is: Single Family 2,507 Total units 7,600 Singte Family Combined Multi - Family Total Budget Commercial assessment Annual Cost 1-0, ;,dcd:;y 5..1A r-A %I 4% FY 2012 Percentage of disposal costs 32.99% 6.01% 61.00 %_ 100.00% 2507 5093 Total 7600 32.99% 67.01% Percentage of garbage generated 56.68% 3.55% 39.77% 100.00% Total $1,746,181.32 - $350,000.00 $1,396,181.32 Annual collection service cost $791,311.53 S49,562.08 $555.307.70 $791,311.53 $604.869.79 $1,396,181.32 Annual collection service cost per unit 5315.77 $108.45 $119.78 $315.77 $118.76 I Init Tun° GarbaaelTrash Veaetation Total Tntal Tons per Year Tons per Year Tons per Year ak of units x tons per year Single Family 1.10 0.85 1.95 4,88865 Multi - Family (Less than 5 units) 0.67 0 0.67 306.19 Multi - Family (More than 4 units) 0.741 01 0.741 3,430.64 Total 3.36 8,625.48 Monthly collection service costs per unit $26.31 $904 $9.98 $26.31 MUNICIPALITIES SERVICE FEE (Single Family Home) SERVICE PROVIDED BY INVOICING City of Riviera $15.53 per month single family Waste Management Billed with utility bill 2 times garbage, 2 times trash Multi- family - condo's - $15.53 per unit on property City of Lake Worth $20.45 per month single family Lake Worth Tax bill 2 times trash, 2 times garbage, 1 recycling a week 1 bulk pick up per month. Fees are built in into the ad- valorem taxes which is sent out yearly. City of Palm Beach Gardens $156.00 per year single family Waste Management Tax Bill City of West Palm Beach $16.00 per month single family $16.00 per month multi - family per unit on property Town of Lake Park $167.49 single family $167.49 mobile homes $167.49 multi - family <5 /bldg $97.93 multi - family >4 /bldg City of Boynton Beach $13.25 per month for single family unit $9.50 per unit for multi - family City of Belle Glade $19.11 per month for single family unit Multi- family- dumpster rate (Commercial) City of Delray Beach $22.87 per month for single family unit West Palm Beach Billed monthly with utility bill. Town of Lake Park Annual Fee City of Boynton Beach Utillity bill monthly City of Belle Glade Waste Management Utility bill monthly Utility bill monthly * Town of Lantana $20.00 per month for single family unit Town of Lantana Utility bill monthly Tax Roll Preparation for Non Ad Valorem Assessment (Solid Waste) Deadline Action Advertise intention to use uniform method of collection for garbage collection services as a non ad- valorem special assessment in newspaper for 4 November 14th consecutive weeks Advertise intention to use uniform method of collection for garbage collection services as a non ad- valorem special assessment in newspaper for 4 November 21st consecutive weeks Advertise intention to use uniform method of collection for garbage collection services as a non ad- valorem special assessment in newspaper for 4 November 28th consecutive weeks Advertise intention to use uniform method of collection for garbage collection services as a non ad- valorem special assessment in newspaper for 4 December 5th consecutive weeks • Adopt resolution establishing & authorizing non ad- valorem special December 9th assessment prior to January 1 st • Clerk's Office mails copy of resolution to Property Appraiser, PBC Tax Collector and the Florida Department of Revenue prior to Execute contracts with Tax Collector, Property Appraiser & Solid Waste February 10th Authority by March 1s': Fee for Property Appraiser: $0.75 per parcel (1st year only) $150.00 each year Fee for PBC Tax Collector: 1% of total Collection Fee for Solid Waste: Costs incurred by Solid Waste to provide service plus a processing charge of 10% of the Authority' s costs, Excluding outside vendor expenses. Note: SWA hasn't collected a fee from any municipality in the fast Provide Property Appraiser & PB County ISS department with aut orization May 26th to release Village's NAL file to Solid Waste Authority before June 1st Adopt at a public hearing a proposed rate resolution with schedule of fees and provide proposed rates to Solid Waste Authority before July 15th to be July 14th delivered to the Property Appraiser before August 1 st Prepare and mail a first class notice to each property owner within the July 15th-August 4th assessment boundary as required by Florida Statute 197.363 Advertise at least 20 days prior to the public hearing in a newspaper about August 4th the assessment • Adopt at a public hearing the final rate resolution with a schedule of August 25th fees before August 31st. • Provide "Certificate to Non Ad- Valorem Assessment Roll" signed by authorized agent of the Village to the Solid Waste Authority by August 31st to be delivered to Tax Collector before September 15th each year 1. Personnel (Wa"'"g'es 8 ebefits vim* °Personnel (Wages &Benefits) Personnq[ will naturally incre;j each year and alt. "ugK'they are anticipated, they are lonificant given that nel,,,. rel d costs account for roughly,. of the 13' s budget:! ML ........................ is (anticipated to see 40/6 increase in m v PUBUC WURL ina vear. (New-Pto i. m --- ww'' A. IL- 7. . 7 A. A. 1, will not' bu \✓ �' e.�.�1 ri i 11 J ail r_ri r r I r rl 1 J ill �' `d e.�l r ! Jl1 11 A r A J r �, d l I r f J v ` r ­ 0 Actively reexamine and restructure the organization, streamlining processes and procedures through retrairil, W. cross- trainin and re-deployment of ersonnel. g� p ,. r r.. e cus oFrkille �abor positions essential to rntainin the x■ wstC° Y ■ - 4i,:,.. ,r . , . . n nc of ..remainin -. fde.:nt��. incre� efficiency S ec�a Tied personnel" prove, _':.more Value f personnel :- costs spent. ilia.. • Continue to outsource workforce costs while lower- skilled labor positions to reduce increasing service levels. • Pursue positive modifications to the Collective Bargaining _ Agreements that su pp orts administrative management ovr employee w ages and benefits. Personnel Summary GENERAL FUND F/T P/T LY= 140 68 TY= 139 69 6" Compensation Overview GE & FPE Employees • Anticipates 0% Market or COLA Adjustment • Merit increase ,(0 -5 %) * Per ollective Bar ' A r�lr$4 cut 20% Village (Defined Be on V ontribution (15.78 re : .22 atch -up provision ), down .72% from L employee cont6bution frQ =` _ inn__- Pension is mandatory for o iii b 1 e P & F Employees • Anticipates 0% Market or COLA Adj ustment • Step increase as required in the Collective Bargaining Agreement(s) • 18.5% Village pension contribution ( +2.24% from LY) & 2% employee contribution from date of hire. 24-1 �.. • 15% ,De Y ed Contribution PC 7I P 010 lan offering, which is mandatory' Tor all-'newly hired, "non - certified" PBA -- � . uW . x�.. able :employees _ �.. _. i . • - ^ fir: ti 4 -&- benefits) accounfs for iitwh"-- increases aco- o - overall e 4�`+ Operating Costs are continually tracked and monitored to ensure appropriateness of expenditures. All Operating lines have been closely scrutinized to rovide for essential costs taking p int :nsideration the rren.1,0111- economic CO-11 r a+ r I nl ul r kf ; wit .! � 1IN A �� ^l I it d fu�j Rlll��ll�ul�� �1 ��,.'0 11 IIIIIIII IIItI Illlillu 111 a u�.� 1'e ry�p � 5 II If plfl..i^" •.(.,; '�r,�� r ^�. � i .,.. '.. oN: fi �•I�° 1. Lei. +Idlii�i� Il��i����ll�itf��l�ll :lowi _�������� I���I��Imtl +1lRt.� .`.,....�..,j..:lt ?.4._� �. �:::�.. _ 'If;�...G; .��,, ... The Village of North. Palen Beach Fiscal Year 2010 -2011 Budget General Fund Operating Highlights Description Amottut Contractual Services S 5413 -51 • Street 1`•Taintenanee Contract ($145;000) • Park Maintenance Contract (5298,000) • Pool - Independent Contractor (549,100) *Custodial Services ($115;724) * Faciliq, Services - Outside Repairs * Various soft-ware support agreements_ etc_ Utilities 609,031 * Electricity ($360,681) * Gas ($29,436) * Telephone & Data (S122 :632) * Water & Sewer ($96,282) h•laterials & Supplies 503,038 * Materials & Supplies (5275.838) * Office Supplies ($39,600) * Computer Supplies (S-14,5)50) * Auto Parts Supplies ($81,000) * Library Matexials ($80.650) Recreation Program Expenses (offser with Recreation Program. Revenues) 446,7_0 Property General Liability 392,538 Gas, Oil & Lubricants 245,101 Repairs & NTitntenance 2287165 * R & h1 Automotive (S67,840) * R & Rd Building & Grounds (S70,500) * R & M N- fachinery & Equipment ($32,800) * R & M P.A_ & Commuracation Systems ($25,285) * Tree Trimming (510:000) Legal Fees 170,000 Solid Waste Disposal 103,000 Uniforms 40.730 Travel, Training & Conferences 46,905 Special Events 90.000 Professional Services 89,650 Total Fiscal Year 2010 -2411 Operating Costs I S 4,092,31 4e ,** I Y1, api�- a�llExpenditures _Waft$ apital expenditure continues to beI ade with special attention towards `astructure maintenance and repairs :� r .4R. N�v -levels 0 OA The Village of North Palin Beach Fiscal Year 2010 -2011 Budget General Fund Capital Outlay Department Infornnation Technolooy Data Backup Public Wo1•ks Perimeter wall around Public Works Public Safety Vehicle Replacement (2) unmarked & (1) marked Libravv Refurbish downstairs bathroom Parks S Recreation Pool Pump Room Renovation Water Well & Pump Community Center Lobby Furninlre Lightning Detection System Vehicle Replacement (1) Total Fiscal Year 2010 -2011 Capital Outlay Amount � 9.7a7 8.000 73,449 10.642 90.000 11,800 7,500 11,000 197000 139:300 318,098 Debt Services: o,�o�`° ❖ Debt Other (non-departme _..Service related costs accounts � 6:�2% or ` $1 1 of the Fis Budget. This inc #odes Generalt,F.,oan re a menu at an anticipaxe �'s� of $548,691. for FY2011. (includes a .��ed loan repayment) 1,350:000 1,250,000 1,150,000 1,050,000 950,000 850,000 750.000 0 650,000 F- 550,000 450.000 350,000 250,000 150,000 50,000 VILLAGE OF NORTH PA.L-X1 BEACH Debt Service 1998-201.1 S1,30B,415 - ----- ------ $1,073,888 51,019,200 $1,019,840 -- $1,0 KIW $949,428 $911,299 S688,643 $668 660 S643,918 $545,000 $413,872 I I i I I I I I I I I I 1 1 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Fiscal Year VILLAGE OF NORTH PALM BEACH General Fund Expenditures - Fiscal Year 2010 - 2011 Leisure Services 52.585,375 -) '14.19 °b Community Development $819,557 4.50% Public W $4,322, 23.72'% By Department Debt & Other $1,169,312 General Government 6.42% Capital: 2.57% Operating: 54:051,676 22.23% By Function S2, 072, i 85 1'l .37'T'o J Public Safety S6 ;961,8 58 39.81% Non-Op Debt Service: 5548,691 Contingency: 3.01% - $227,783 1,1 YY y 1.25% Personnel Costs are Total $18,222,547 the budget at 71% Personnel: 512,925,197 70.93% riving ersonnel !perating-, Capital Debt Servic 1, x'12 876 3 1 L 430921 I R 0.00 11 C� Establishes a "tentative" Mil lage Rate at 7.4802 Mills. 51 Provides a balanced budget for FY2010/2011. (10(a U L� Provides for a 4% increase in employee healthcare cQrage.w� A-119; r i RI Provide- id for';" employee merit wage increase with N M =. �Ce Adjustment to the Pay Plan.: wt kA 21 No utilization of ears rior undesi nated p y g rese rves ! reduction of Village services VILLAGE OF NORTH PALM BEACH GENERAL FUND PRELIMINARY FUND BALANCE ANALYSIS Unreserved, Undesignated Fund Balance - September 30, 2009 Appropriated Fund Balance FY 2009 - 2010 Estimated Income FY 2009 - 2010 Estimated, Unreserved, Undesignated Fund Balance For Fiscal Year 2009 - 2010 Appropriation of Fund Balance: General Fund Debt Payoff $ 1,568,000 Total Appropriations $ 1,568,000 2009 -10 ESTIMATED 10,058,216 (1,568,000) $ 8,490,216 Represents 47% of FY2011 "Proposed" Annual Budget FY 2010 'Tillage Rate FY 2010 Ad- Valorem Proceeds FY 2010 GROSS Taxable Value F1' 2011 GROSS Taxable Value Less: FY 2011 Net New Taxable Value FY 2011 ADJUSTED Taxable Value FY 2011 Rolled Back Rate Village of -North Paltn Beach FY 2011 Millage Selection Options S S 1,543,308,420 (14,869,716) _S 6.9000 10,968,125 1,6773,24-5,674 1,528,438,704 7.4802 decrease in Taxable value (144,806,970) - S.70'a I'Vianager's Proposed Rate 7.4802 $ 10,967,043 $ (1,082) Increase i (Decrease) over 2010 Ad- Calculations for selection of rnillage rate: Millage Rate Ad- Valorem Valorem Retain FY 2010 Millage Rate 6.9000 S 10,116,357 S (551,738) FV 2011 Rolled Back Rate 7.4502 S 10,967,043 S (1,082) Millage Rate Required to retain FY 2010 Ad- Valorem 7.4809 S 10,968,069 S (56) FY 2011 MajoritN Vote Rate 8.0798 S 11,846,142 5 878,017 FY 2011 Two - Thirds Vote Rate 8.8878 S 13,030,786 5 2,062,661 Statutory- Maximum 10.0000 S 14,661,430 S 3,693,305 I'Vianager's Proposed Rate 7.4802 $ 10,967,043 $ (1,082) VILLAGE OF NORTH PALM BEACH Taxable Value Ad Valorem Tax Revenue Fiscal Year 2010 -2011 4t Incraaso 1 +; Amount Increase 1 +1 Decrease 1-f 2009 -2010 2009 -2610 FINAL 2010 -2011 Decrease (.) over Prior Year ADOPTED VALUATION I PROPOSED over Prior Year Final Final GROSS ASSESSED VALUE: 5 1,673,245,674 S 1,656,950,264 $ 1,543,308,420 $ ('13,641,2.44 -6.86% BUDGETARY TAXABLE VALUE (95 °:}: 1,589,583,390 Is1.A t:Udget adopted 1,466,142,999 mils - 123.440,3J1 -7 77% OPERATING MILLAGE: 6.90013 6.9000 7.4802 0.5802 8.41% = S 366,536 213 Vote: 8.8878 ,10 MIL = $ 146,614 ESTIMATED AD VALOREM TAX REVENUE: 10.368,125 NIA Ludgst adopted 10,967,043 1,083 -0,01% 2009 - 201C Mlllage Rate= = 6 9000 mils Roll Back hlitlage Rate for 2010 - 2011 = 7.4802 mils Proposed Millage Rate for 2010 - 2011 = 7.4802 mils Increase front' 2009 - 2010 Mitlage Rate = 0 5802 mils % Increase /decrease over Roll Back Rate 0.00% Majority Vote: 8.0798 Each .10 Mil = $146,614.00 Roll Back Rate. 7.4802 1.00 MIL = S 1.466,143 .75 MIL = 5 1,099,607 Majority Vote: 8.0798 .50 MIL = S 733,072 .25 MIL = S 366,536 213 Vote: 8.8878 ,10 MIL = $ 146,614 Each .10 Mil = $146,614.00 -r j iC f 6 in k 1166L 6111�lm 61 A V� F ( V, I Going into this ` buldge t process ounciil have chosen to establish a millage rate, 8.8878 with a..unanimous vote! WIPE coull ibov e's current year 77, 77 s ,1,. . � • 1 1 � ,a v U 1 � I 1 1• � r 1 •,c i 'Ci' ! '�'�y1t,, v l lab It �� � ,�.-"� R a -�1 �w N �` � ..., ,. = �+ i iii :'• ..... 1. i ., �� uT _ v: FY 2010 -2011 General Fund Millage Options Millage Rate Current Alternate #1 Alternate #2 Alternate #3 $ 6.9000 Lowest ($6.9723) vs. current $7.0000 mils vs. current $7.1000 mils vs. current $ 6.9723 $ 0.0723 $ 7.0000 $ 0.1000 $ 7.1000 $ 0.2000 Total Budget 18,056,938 17,506,072 $ (550,866) 17,546,684 $ (51Q.254) 17,693,298 $ (363,640) Total Ad- Valorem Proceeds 10.968,125 10,222,389 $ (745,736) 10,263,001 $ (705,124) 10,409,615 $ (558,510) Contingency (1.25 %) 225,713 218,827 219,334 221,167 Discretionary Funds - - 40,105 184,886 Unreserved, Undesignated Fund Balance As a percent of budget $ 8,490,216 47% $ 8,490,216 48% $ 8,490,216 48% $ 8,490,216 48% 8/31/2010 INTERACTIVE REPORT Consensus Change: Revenues: Change in revenue estimates Millage Rate (Village's Roll -Back Rate is 7.4802 mile) Expenses: Police & Fire Pension Contribution Changed from 18.500% to 17.86% Public Works Streets Maintenance capital reclassed to "K" account Library Part-Time pay correction Debt Payoffwith General Fund Reserves Contingency (based on 1.25% of budget) Net Budgetary impact (Discretionary Funds): Millage Rate Total Budget Total Ad- Valorem Proceeds Contingency (1.25 %) Unreserved, Undesignated Fund Balance Unreserved, Undesignated Fund Balance as a % of total budget Discretionary Funds General Fund Changes FY 2010 -2011 707,167 Current (FY 2010) Discussion and Budgetary Millage Rate As Proposed Consensus As Revised 1111p act vs. FY 2010 0.5802 $ 6.9000 898,275 28,179 926,454 18,222,547 ® 10,967,043 - 10,967,043 18,250,726 $ 193,788 $ 10,968,125 $ 28,179 $ 10,222,389 702,606 (24,307) 678,299 (1,082) 110,464 (110,464) 227,783 $ 218,826 747,288 (24,057) 723,231 548,691 (548,691) - $ 8,490,216 227,783 352 228,135 707,167 Current (FY 2010) Manager's Proposed Lowest Millage Rate $ 6.9723 vs. FY 2010 $ 0.0723 Alternate 7.4802 $ vs. FY 2010 0.5802 $ 6.9000 $ 7.4802 $ 18,056,938 $ 18,222,547 $ 17,506,072 $ (550,866) $ 18,250,726 $ 193,788 $ 10,968,125 $ 10,967,043 $ 10,222,389 $ (745,736) 10,967,043 (1,082) $ 225,713 $ 227,783 $ 218,826 228,135 $ 8,490,216 $ 8,490,216 $ 8,490,216 $ - 47% 47% 48% 0% $ - $ - $ - 735 346 Questions &Answers ? 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