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08-31-2011 FY2012 Budget Workshop_RecapDT F" N F Fri Pi-i 0 i i Day: Date: Wednesday April 13" ® Wednesday May 4th ® Wednesday July 6th North Palm Beach Village Council FY2012 Budget Workshop Proposed Schedule Time: 7:pm -10:pm 11: am -4: pm 7: pm 10: pm Subject: Council Goal Setting Staff [budget] Retreat Country Club Budget (overview) Wednesday jtlly th 0 Wednesday July 20th 7: pm 10: pm General Fund Budget (overview) 0 Thursday July 28"' Council Meeting Manager's Proposed Budget Presentation ® Wednesday August 3`d 7: pm 10: pm General Fund Budget (Public Safety & Public Works Departments) 0 Wednesday August 10ffi 7: pm 10: pm General Fund Budget (Parks & Recreation, Library, Council, Clerk, Attorney, and Manager Departments) ® Wednesday August 24th 7: pm 10: pm General Fund Budget (Human Resources, Finance, 1. T., Community Development, Debt, and Other Departments) Wednesday August 31st 7: pm — 10: pm Budget Recap and Millage discussions. * The FY2012 Budget Wor Jo�ScIthedule has been developed to serve as a guide only, dates and times are subject to change in accordance with the "pierfecting" provisions of FSS. sro'P �r 01 Beginning Contingency cowellsus Change; Revenues: Expenses: Updated Health Insurance Rates Updated Workers' Compensation Rates Net Budgetary- Impact Ending Contingency Cauntry Club Changes FY 2011 -2012 Discussion aid Budgetary 206,827 General Fund Changes FY 2411 -2012 Beginning Accelerated Payment to General Employees Pension Plan (Discretionary Funds) Consensus Change: Revenues: Change in revenue estimate - Municipal Rev. Sharing Program Change in revenue estimate - Telecommunication Tax Expenses: Updated Health Insurance bites Updated workers' Compensation Bates Increase allocation for conferences, memberships & travel for V-M IT Part -Time Position changed to Full -Tithe (salary, & benefits) Contingence (based on 125% of budget) Net Budgetary Impact Discussion and Budgetary As Proposed Consensus his Rc%ised Impact 334,717 (4,594) 330,123 810.499 (9,534) 800,965 (14,128) 1,415,969 (60,447) 1;355,522 200,449 (3,679) 196,770 1,740 10,082 11,822 32,161 24,083 56,243 '_23,51- 178 223,439 30,139 226,441 16.011 Ending Accelerated Payment to General Employees Pension Plan (Discretionary Funds) 242,452 TILLAGE OF NORTH PALM BEACH GENERAL FUND PRELINIEN ARY FUND BALANCE ANALYSIS Unresen.ed, Undesignated Fund Balance For Fiscal Year 2009 - 2010 Appropnations 2010 -2011 (see detail below) Estimated Net Income oLoss) FY 2010 -2011 Esttinated , Unreserved, Undesignated Fund Balance For Year 2010 - 2011 Unreserved, Undesignated Fund Balance as a percent of the Fiscal Year 2010 - 2011 Adopted General Fund FY 2011 Budget Appropriations of Fund Balance ORD #2011 -D7 Street Signs ORD #2011 -08 Community Development Soflivare ORD 42D1 1-12 Southwest Neighborhood Project otal Fund Balance Appropriations Fiscal Year 2D11 270,619 89,222 431,992 This is a PRELIMINARY estimate only! 230,709 -792.033 S 10,443,099 (561,324) S 9,881,775 56.45% v es facj*n Id ir FY 2011 -2412 General Fund Millage Options MMA Any Miffage Rate LESS than the rorred -back rate represents a TAX DEDUCTION! ---J� 7 Option #2 Current Fiscal Year Option #1 Amer inciu Red E 7.0512 S Rofred-back rate S & 10,016,362 5 lacrudes Capitai S $ 213,932 $ 1.25% Contingency $ 7.224 Millage Rate $ 6.9723 Total Budget $ 17,506,072 $ 17,875,08 TotalAd4- Valorem Proceeds $ 10,222,389 $ 10,261,82 Contingency $ 2:18,827 $ 223,43 (manager 8 Council) Capital (non - developer) {'j $ 213, (1) Totsi Genera! Fund Capital is $258,832 but S45 000 is LeKizyng deveiaper contributions Discretionary Funds $ - 5 242,45 Es rim afed Unreserved, Undesignated Fund Balance $ 9,881,775 s 9,381,77 Unreserved, Undesignated Fund Balance as a % of Budget 56% 55% Budgetaryffax Impact: Increasel(Deerease) over 2011 Budget 369,01 Percent Increasel(Decrease) 2.11 In creasel(D ecrease) over 2011 Ad- Valorem $ 39,43 Percent Increasel(Decrease) 0.39 MMA Any Miffage Rate LESS than the rorred -back rate represents a TAX DEDUCTION! ---J� 7 Option #2 3 11,472 Millage Rai& - oMizing ALL &scretri nary funds ($242,452) into Mirlage includes Capital 1.75% Corrtirrgeney Amer inciu Red E 7.0512 S $ 17,629,622 S & 10,016,362 5 $ 220,425 S $ 213,932 $ i - S & 9;881;775 S Sfi95 8 123,550 0.71% $ (206.027} V. 2.02% c y S Option 93 Option #4 ate Millage Rate Current FY 2011 Adiflage Plate es Capita! rncfudes Capital d Contingency Reduced Contingency 6.9999 $ 6.9723 17,556,750 3 17,517,544 9,943,490 3 9,904,284 1447,553 3 106,347 213,932 3 213,932 - S - 9,881,775 $ 9,881,775 56% 1 56% 50,678 3 11,472 0.29% 0.07% (278,899) 3 (318,105) -2.73% -3-11% Any millage rate lower than 7.0512 mils is not recommended; it will adversely impact future years! Questions &Answers ?