The URL can be used to link to this page

FY 2013 PROPOSED BUDGET_PDFThe Government Finance Officers Association of the United States and Cana da (GFOA) presented a Distinguished Budget Award Presentation Award to the Village of North Palm Beach, Florida for its annual budget for the fiscal year beginning October 1, 2011. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. This award is valid for a period of one year only. We belie ve our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for an award in 2013. FY 2013 Proposed Budget Page 2 of 283 Guide for Readers The purpose of this section is to provide the reader with a guide to the document’s contents: where and how to find the information and how to understand or use the information. The Fiscal Year 2013 Annual budget for the Village of North Palm Beach, Florida is intended to serve four purposes: 1. The Budget as a Policy Guide: As a policy document, the budget indicates what services the Village will provide during the twelve-month period beginning October 1, 2012 and why. The Budget Message summarizes the challenges facing the Village and how the budget addresses them. The Department budget sections provide major goals and objectives for each department in the Village. 2. The Budget as a Financial Plan: As a financial plan, the budget outlines how much Village services will cost and how they will be funded. The Budget Summary provides an overvie w of the budget, including major revenue and expenditure categories. 3. The Budget as an Operations Guide: As an operations guide, the budget indicates how services will be delivered to the community. The Departmental budget sections outline the number of authorized positions and department appropriations approved by the Village Council for the provision of services by each department. An organizational chart is provided to show how the Village is structured for efficient and effective work. 4. The Budget as a Communications Device: The budget is designed to be us er friendly with summary information in text, tables and graphs. A glossary of budget terms is included after the Appendix section for your reference. Finally the budget includes the Budget Message Section which provides the reader with a condensed analysis of the fiscal plans of the Village for the upcoming fiscal year. Copies of this document are available for review at the Village Clerk’s office and the Village Library. In addition, this document can be accessed through the internet at http://www.village-npb.org. The table of contents lists every subject covered in this document and its page number. As a further aid, the budget document is divided into the following seven major sections: Introduction This section includes the budget message, which provides a narrative of where we have been and where we are going in the upcoming year. The message pr ovides a broad perspective of services provided and discusses taxes and millage rates, changes in operations, significant differences in revenues and expenditures, and the focus and direction of the budget year. The introduction section also includes general information about the Village, its budget philosophy and process, debt administration, fund balance overview and other general information. FY 2013 Proposed Budget Page 3 of 283 General Fund This section provides revenue a nd expenditure summaries, budget comparisons and computation of taxable value. Also included are details of all estimated revenues and departmental expenditures. An overview of each department is included in this section. Each department’s section includes the following: an organization chart, 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. Pay Plan This section includes the Village’s comprehensive pay plan and pay ranges. Capital Improvement Plan This section includes the Village’s five year capital improvement plan. Statistical Section This section highlights multiple year comparative trend analyses and data, physical, economic, social and political characteristics of the Village. Appendix This section includes the Glossary and a list of Acronyms used throughout this document. We hope this guide has aided in finding and understanding information contained in the Village’s budget. If any information is unclear or if additional information is necessary, please call the Finance Department at (561) 841-3360. FY 2013 Proposed Budget Page 4 of 283 Village of North Palm BeachFY 2012-2013 BudgetTable of Contents Description Page Number Budget Cover 1 GFOA Distinguished Budget Award 2 Guide For Readers 3-4 Table of Contents 5-8 Introduction 9 Manager's Budget Message10-15Organizational Structure 16 Village Officials & Administrative Staff17Village Boards & Committees18-20Village Overview / Demographics21Village Zoning Map 22 Village History 23-26 Village Departments 27-29Village Budget at a Glance30Budget Preparation Process31-34Fund Structure 35 Basis of Presentation, Basis of Budgeting & Budgetary Accounting36-39Financial Policies 40-42 Debt Administration 43-44Fund Balance Overview45-47Strategic Planning 48-50 Long Range Planning 51-53 General Fund Budget 54 General Fund Organization Chart55General Fund Budget Summary56General Fund Revenues 57General Fund Revenues Graph58General Fund Revenue Analysis59General Fund Revenue Detail60-66General Fund Expenses 67General Fund Expense Graph68General Fund Expense Detail69-71General Fund Operating Highlights72General Fund Capital Highlights73Generla Fund Department Summaries74Village Council Organization Chart75Village Council Narrative76-78Village Council Department Summary79Village Manager Organization Chart80Village Manager Narrative81-83Village Manager Department Summary84Human Resources Organization Chart85Human Resources Narrative86-89Human Resources Department Summary90 FY 2013 Proposed Budget Page 5 of 283 Village of North Palm BeachFY 2012-2013 BudgetTable of Contents Description Page Number Finance Organization Chart 91 Finance Narrative 92-95 Finance Department Summary 96 Information Technology Organization Chart 97 Information Technology Narrative 98-100 Information Technology Department Summary 101 Village Attorney Narrative 102 Village Attorney Department Summary 103 Village Clerk Organization Chart 104 Village Clerk Narrative 105-108 Village Clerk Department Summary 109 General Services-Village Hall Narrative 110 General Services-Village Hall Department Summary 111 Public Safety Organization Chart 112 Public Safety Department Summary 113 Law Enforcement Org Chart 114 Law Enforcement Narrative 115-121 Law Enforcement Department Summary 122 Fire Rescue Org Chart 123 Fire Rescue Narrative 124-126 Fire Rescue Department Summary 127 General Services-Public Safety Narrative 128 General Services-Public Safety Department Summary 129 Public Works Organization Chart 130 Public Works Narrative 131-136 Public Works Department Summary 137 Public Works Administration Department Summary 138 Facility Services Department Summary 139 Vehicle Maintenance Department Summary 140 Sanitation Department Summary 141 Streets & Grounds Department Summary 142 Community Development Organization Chart 143 Community Development Narrative 144-147 Community Development Department Summary 148 Community Planning Department Summary 149 Building Department Summary 150 Code Enforcement Department Summary 151 Library Organization Chart 152 Library Narrative 153-155 Library Department Summary 156 FY 2013 Proposed Budget Page 6 of 283 Village of North Palm BeachFY 2012-2013 BudgetTable of Contents Description Page Number Parks & Recreation Organization Chart 157 Parks & Recreation Narrative158-161Parks & Recreation Department Summary162Park Maintenance Department Summary163Recreation & Special Events Department Summary164Tennis Department Summary165Pool Department Summary166Reserves & Other Narrative167Reserves & Other Department Summary168General Fund Charts & Graphs169Taxable Value & Ad Valorem Tax Revenue170Millage Rates171Ad Valorem and Budget Last Five Years172Ad Valorem Tax vs. Budget Table173Property Assessed Valuations174General Fund Expenses as a Percent of Assessed Value175General Fund Fee Schedules176General Services Fee Schedule177Code Compliance and Community Planning Fee Schedule178Building Department Fee Schedule179-180Buisiness Tax Receipt Fee Schedule181-186Public Safety Fee Schedule187Recreation Fee Schedule188 Country Club Budget 189 Country Club Organization Chart190Country Club Narrative 191-195 Country Club Summary 196 Country Club Highlights 197 Country Club Revenues 198 Country Club Revenue Graph199Country Club Revenue Detail200-202Country Club Expenses 203 Country Club Expense Graph204Country Club Expense Detail205-207Department Summaries 208 Golf Budget Summary209Golf Membership Fees210Golf Club Memberships & Rates211Walk-In Rates212Food & Beverage Budget Summary 213 Administration Budget Summary214 FY 2013 Proposed Budget Page 7 of 283 Village of North Palm BeachFY 2012-2013 BudgetTable of Contents Description Page Number Pay Plan 215 Pay Plan Narrative 216-218 Comprehensive Pay & Classification Plan219-222Pay Ranges 223-226Five Year Position Summary227Employees by Function (Last Ten Years)228Five Year Capital Improvement Plan (CIP) 229 CIP Narrative 230-235 CIP Chart 236 CIP Summary 237 CIP Department Summaries238Department Summaries and Capital Request Forms239-262 Statistical Section 263 Operating Indicators by Function/Program264Principal Employers 265 Net Assessed Value & Estimated Actual Value of Taxable Property266Capital Asset Statistics by Function/Program267Ratios of Outstanding Debt by Type268Principal Property Taxpayers269Property Tax Levies & Collections270Property Tax Rates-Direct & Overlapping Governments271 Appendix 272 Acronyms 273 Glossary of Terms 274-283 FY 2013 Proposed Budget Page 8 of 283 IntroductionIntroduction FY 2013 Proposed Budget Page 9 of 283 THE VILLAGE OF NORTH PALM BEACH 501 U.S. Hwy 1, North Palm Beach, FL Telephone: (561) 841-3380  FAX (561) 848-3344 July 26, 2012 The Honorable Mayor and Village Council Village of North Palm Beach North Palm Beach, Florida 33408 RE: Fiscal Year 2012/2013 Annual Budget To Honorable Village Mayor and Council, I am pleased to share this Fiscal Year 2012/2013 Annual Budget for the Village of North Palm Beach. This budget reflects a plan to maintain and improve service to our Village residents for the coming fiscal year. The budget allocates scarce resources among departments providing financial resources that continue Village improvements. Department management has prepared an ambitious list of Village projects and operational improvements that follow guidelines established by Council’s goals and objectives. This budget document identifies broad plans, operational responsibilities and financial guidance that will continue Village improvements throughout the coming year. Budget Format The Administration has taken steps to make this a user-friendly budget document. This budget provides a common source of meaningful information for many different users. The budget depicts our Village managerial and oversight responsibilities as outlined by the Administration’s department organizational structure (organizational charts). This managerial structure assigns operating and oversight responsibilities among Village departmental areas. The budget’s organization charts incorporate all staffing positions recommended by the Comprehensive Pay and Classification Plan for each Department (the Comprehensive Pay and Classification Plan is included under a separate tab within this budget document). Village Departments have included a detailed discussion of their individual goals, operational service, program improvements, and staffing and capital project expenditures for their respective areas. This document is intended to make our Village budget process more meaningful to officials, the Administration / Management staff and to our residents. With our ongoing efforts to maintain an open exchange of municipal information, understanding how Village resources are received and expended is of great importance. As part of our continuing effort to give access to all citizens, the Village Administration will place this budget document on the Village website (www.village-npb.org ). Budget Goals The Village obtains a major portion of its annual general fund financial resources (58.59%) from ad valorem property taxes. The Village does not assess many of the traditional taxes that other municipalities use for generating revenue. Rather, it primarily depends on ad valorem taxes to fund services. As a result, residents are not assessed additional taxes for utility, solid waste, storm water, or fire rescue. The preparation of this budget document continues to be challenging based on recent property tax reform legislation and the unprecedented devaluation of real property here in the Village. The dire economic condition of the World market has equally exacerbated dwindling revenues. The following is a brief synopsis of those legislative reform bills that have impacted the Village’s budget:  HB 1B: Which was enacted in FY 2007/2008 limits the authority of local governments to levy ad valorem taxes for the budget years 2007/2008 and beyond. For the FY2008/2009 budget and beyond, ad valorem taxes will be capped at the rolled back rate plus an adjustment based on the growth of the per capita personal income.  Amendment One: In FY 2007/2008 this amendment increased the homestead exemption from $25,000 to $50,000 (for property values $50,000-$75,000), except for school district taxes. Amendment One also allows property owners to transfer (make portable) up to $500,000 of their Save Our Homes benefits to their next homestead when they move within the state. FY 2013 Proposed Budget Page 10 of 283 With respect to non-homestead property, Amendment One limits (caps) the annual increase in assessed value for non-homestead property to ten percent, except from school district taxes. The amendment also provides a $25,000 exemption for tangible personal property. The FY 2012/2013 budget was developed collaboratively with assistance from a wide array of the Village supervision and staff. This collaborative effort allowed the Administration to consider past and current practices and procedures. In partnership with our Village staff, opportunities were identified for new and improved services, programs, and projects. During this review, the Administration held several discussions with members of our Village team to consider and develop enhanced services and projects for the coming fiscal year. Many of these projects are summarized in the “General Fund Expenses” section following this narrative. The details of our Department operating plans, projects and improvements may be found in each respective Department’s budget narrative. Using a collaborative budget preparation approach, the Administration maintained a balanced focus between high quality resident service, operating effectiveness and fiscal responsibility. In setting goals during the budget planning process, our staff team maintained an awareness of balancing our many levels of municipal service with our valuable and scarce Village financial resources. In all cases, the Administration placed the highest priority on services that are most valued by our residents – with a commitment to provide these in an effective and efficient manner. Our budgetary emphasis centers on the Council’s budgetary goals: 1. Protect the Financial Integrity of the Village in a Difficult Economic Environment a. Seek alternative sources of funds including grants. b. Seek to influence Florida legislature in areas of unfunded mandates, taxation and revenue sharing. c. Continue to advance a business-friendly atmosphere in the Village and work with the Northern Chamber of Commerce to encourage new businesses and promote economic development. d. Actively pursue Annexation opportunities where and when available. e. Address Pension Fund unfunded liabilities. 2. Maintain a High Quality of Life in the Village a. Improve and maintain Village waterways as a unique Village asset. b. Maintain the highest quality of public safety services through national accreditation of its law enforcement component and through Fire Rescue level of service partnerships. c. Encourage high standards for overall appearance of the community. d. Enhance communications with residents through mediums such as the Village’s newsletter and website. e. Improve communication and response to the public; encourage suggestions from the public. f. Maintain service levels in the face of declining revenue sources. 3. Maintain and improve all Recreational Facilities of the Village a. Maintain high levels of appearance and maintenance of Country Club facilities (including tennis and swimming) 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. d. Further improve the Country Club activities and related services. e. Enhance golf membership through increased member events. f. Enhance tennis and swim operations at the Country Club. FY 2013 Proposed Budget Page 11 of 283 4. Enhance the Spirit and Participation of our Community a. Encourage Village resident participation on Boards, programs and events. b. Improve communication with businesses; encourage participation of businesses in Village events. c. Enhance and promote organized youth sport leagues and programs within the Village. d. Continue Village volunteer service similar to the very successful “Support Our Troops” program. 5. Improve the Overall Appearance of the Village a. Continue improvement of code compliance and education with special emphasis towards the abatement of nuisance and abandoned properties. b. Continued support of the Northlake Boulevard Corridor Task Force to bring about uniformed beautification. c. Maintain uniformity of Village property design, colors and signage. d. Maintain high standards of overall appearance throughout the Village including commercial, residential, and Village-owned properties and roads. Budget Objectives A general listing of our Village’s annual budget Objectives are reflected in the following bullets. From a financial viewpoint, the Village’s gross taxable property values have decreased this year - to $1,486,295,612 (valued as of July 2012). This is a decrease of $8,987,382 or 0.66% from last year. The following budget Objectives have been developed by the Administration and are reflected in this Budget:  Provide sufficient funding to maintain the Village infrastructure, roadways and facility maintenance.  Ensure that Village equipment is replaced in a timely and consistent fashion allowing staff to achieve and maintain high levels of quality and service.  Evaluate current staffing levels in all Village Departments to ensure the best and economically provided for community service.  Explore “outsourcing” opportunities of service related components within the respective departments as a cost savings measure.  Maintain a balanced budget while providing for needed non-recurring capital project and equipment expenditures. The Village’s Unassigned Fund balance is viewed by the Administration as a barometer of Village financial st ability. Annual capital appropriations in this budget give the Council some latitude of choice or deferral in the event of prolonged or unforeseen economic duress. The Administration encourages establishing a minimum designation of Village General Fund Balance or core investments equal to approximately 35% to provide an important and meaningful financial balance that would be available in the event of unforeseen events. The General Fund Unassigned Fund Balance at September 30, 2011 is $10.68 million, which represents 58% of the Fiscal Year 2012/13 General Fund Budget. Note: The actual fund balances for fiscal year 2011-2012 will be available upon completion of the Village’s annual audit in early 2013. The Village’s primary investment objective, in priority order of investment activities, shall be: safety; principal liquidity; and the 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, liquid funds equal to a minimum of 1/12 of the adopted budget. Administration will follow established investment strategies in accordance with the prevailing investment policy of the Village. The Administration has continued to refine and develop the Village’s organizational structure to help shape and focus staff’s responsiveness, accomplishments, training, supervision, and performance. The Administration notes the significant cost of Village employee compensation and benefits (accounting for roughly 72% of the Village General Fund budget). FY 2013 Proposed Budget Page 12 of 283 Budget Highlights: The FY 2012/2013 budget reflects a renewed commitment and predictable funding for community infrastructure in areas such as roadways, neighborhood sidewalks and lighting, public buildings, and park facilities. The Community Development Department continues to meet the unending demands of our Village’s business and neighborhood redevelopment. Community Development will continue to concentrate staff resources in areas of construction, permitting, licensing, and community planning while reinforcing improvements in customer service. The continuing analysis and pursuit of annexation opportunities, zoning and redevelopment enhancements and improvement of our business and development regulations is also a function of the Community Development Department. This Department will better align our Village with statutory development guidelines and help to meet steadily growing expectations of homeowners and developers. The Parks and Recreation Department continues to enhance programs to all age groups and at each of the six facilities. The newly redeveloped Anchorage Park will host a variety of events in this upcoming year to include: movies in the park; organized volleyball leagues; the Village’s annual fishing tournament; and Heritage day. The parks continue to be maintained by an outside service, which has been funded under the “contractual services” line. The Public Works Department is planning to continue oversight and maintenance of Village sanitation, infrastructure, streets, facilities, equipment, and roadways. This Department will focus on and play a major role in maintaining and expanding our focus on community appearance during the coming year. Roadway appearance will be emphasized with improved median and swale plantings. It should be noted that the direct cost of our Village backdoor waste pick-up service is substantial – the annual costs of Village solid waste this year is $1,472,854 – or approximately 1.04 mils of the Village’s 7.67 ad valorem millage rate. The Administration recommends Council’s continued discussion as to the possibility of funding Village solid waste service costs through annual fee assessment (similar to the County’s and other surrounding cities). A solid waste assessment fee would allow North Palm Beach to reduce its ad valorem millage rate substantially – making the Village ad valorem rate more comparable with adjacent unincorporated County areas. The Police Department has continued improvements in neighborhood outreach, crime suppression and crime clearances. For the second consecutive rating period (3 years), the Village’s Police Department received the coveted CALEA National Accreditation for law enforcement agencies. The Village Administration recommends Council awareness of the opportunity and choice for possibly funding Village fire costs through an annual non-ad valorem assessment (similar to the County’s fire service assessment). A fire assessment fee would allow North Palm Beach to reduce our ad valorem millage rate – making the Village ad valorem rate more comparable with adjacent unincorporated areas. Through diligent efforts of Counc il and staff, the Country Club finances have stabilized, from the standpoint of both golf and restaurant operations. Village Administration will continue to evaluate both financial and operational aspects of this facility with an aim toward delivering high quality service and an enjoyable recreation experience. For the coming year, Administration will look to the future and develop a concept for the clubhouse and an associated conceptual design for facility enhancements. The goal is to create a vision for the future, which will spark dialogue among residents, the Council, and staff in formulating a plan for improving the club facility and by extension, improving the experience for residents who use the facility. The Administration continues with implementation of an optical records storage system, which will be an ongoing project. This system will be used by all Village operating departments (Community Development, Finance, Human Resources, and Country Club). Optical record storage systems are now widely used by governments and meet all State record storage requirements. This allows the Village to transition, over time, from paper records to optically stored records. Optical storage permits digital “look up” of any optical record “at will” through the convenience of a simple computer search. FY 2013 Proposed Budget Page 13 of 283 Optical storage systems are commonly used by many local governments and the cost is relatively modest when considering the time-savings and customer service improvements they offer. The Village’s operating millage rate would increase to 7.67 mils. This millage rate reflects an increase in tax revenues of $925,609 or 9.35% when compared to the current fiscal year. There is a minimal increase of $195,157 or 4.87% in the Village’s operating budget from that of this current year . The Village has no outstanding general obligation bond debt; therefore, the combined total millage rate of the Village would equal 7.67 mils. Much of our Administration’s budget deliberations reflect judgment “trade-offs” between increasing costs, desired service improvements and the need for capital items. Personnel Staffing and Benefits Village Administration will devote a great deal of attention to evaluating the Pay Plan and employee benefits to ensure that they are current and reflect the most cost effective approach to administering the labor component of the budget. Additionally, the Village will apply more resources toward training staff, in order to make sure employees are equipped with the tools they need to offer exemplary service. Succession planning will be initiated to encourage staff to develop their skills and capabilities in preparation for growth within the organization. The FY 2012/2013 budget reflects recommendations and plans of the Administration’s Comprehensive Pay and Classification Plan (see separate tab in this budget document). The Comprehensive Pay and Classification Plan reflects continued position eliminations, re- classifications or name changes in both the General Fund and the Country Club budget with a significant overall cost savings. There are no personnel changes being recommended this year that would affect a significant number of employees as most of those types of personnel changes have been made in prior years; however, there are isolated personnel changes recommended to provide for improvements to our Village management organization structure. Agency-wide workforce reduction strategies have been explored and recommended and all Village departments have been impacted to some degree. This workforce reduction strategy has been realized through normal personnel attrition, employee buyouts, and position restructuring to include employee layoffs. The Comprehensive Pay and Classification Plan provides for no market wage adjustment for FY 2012/2013 but does provide for an annual “pay for performance” staff merit raise (in accordance with those applicable Collective Bargaining Agreements). The Administration continues to utilize the customary merit scale of between 0% - 5% based on performance. Retirement contribution levels for the General Employee “Defined Benefit” Retirement Plan will increase from 19.57% to 19.86% in the coming year while employee contributions remain at 6%. Retirement rates for Police and Fire will increase from 20.03% to 20.22% while employee contributions are planned to remain at a level of 2%. The Village’s required contribution for the “Defined Contribution” plan, available through ICMA-RC, is fixed at 15% with a required 3, 5, 10 or 15% contribution by the participating employee. FPE and Police & Fire pension matters are subject to the Village’s collective bargaining negotiations – with all three contracts expiring on September 30, 2013. Debt Administration The Village, in FY 2009/10, paid-off its last remaining General Fund debt obligation and is now debt-free. This move was made possible through cost saving measures to include: workforce reduction strategies; and the utilization of the General Fund Unassigned Fund Balance. In the Country Club Enterprise Fund, loan repayments are reflected as appropriate and have been provided for in this budget as required by each existing Village loan agreement. Budget Conclusion The FY 2012/2013 Budget reflects continued improvement to citizen services, public safety, public facility maintenance, and emphasizes 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. FY 2013 Proposed Budget Page 14 of 283 Several operating and capital improvement project highlights are planned in the FY 2012/2013 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 2012/13 budget recommends the following operational funding:  Establish the Village Operating “Millage Rate” at 7.67 mils The preparation of this Annual Budget document could not have been accomplished without the tireless collaboration of all Village departments and the notable assistance of our Finance Department staff. The Village Administration would also like to acknowledge and thank Village Council for their collective guidance, diligence, perseverance, and stewardship during this difficult budgetary process. With respect to the workforce reduction strategies, decisions made, were neither easy or without tremendous heartache. All available options were exhaustively explored with a steadfast goal to improve service delivery levels while reducing costs. Several budget workshop meetings have been scheduled during the months of July, August, and September where Council will meticulously review the substance and content of this Budget. All refinements to the Budget will be tracked and tabulated during those meetings. Those refinements will be incorporated in the “Final” FY 2012/2013 Annual Budget document. Respectfully submitted, Ed Green, Village Manager Village of North Palm Beach, FL. FY 2013 Proposed Budget Page 15 of 283 THE VILLAGE OF NORTH PALM BEACH, FLORIDAOrganizational StructureThe Residents Village Council Village AttorneyFinance Community Development Public Safety Parks& Recreation CountryClub VILLAGE BOARDS•Audit Committee•Construction Board of Adjustment•Golf Advisory•Library Advisory•Pension Boards•Planning Commission•Recreation Advisory•Waterways Board•Zoning Board of Adjustment Village Manager Village Clerk Public Works Library Human Resources Information Technology FY 2013 Proposed Budget Page 16 of 283 Village Officials and Administrative Staff Village Council: President Pro Tem Darryl C. Aubrey Mayor David B. Norris Vice Mayor William L. Manuel Administrative Staff: Village Manager ………………….……..……….Ed Green Director of Library ……………………..…... Betty Sammis Village Clerk …………………………………Melissa Teal Director of Parks & Recreation ………….. Mark Hodgkins Village Attorney ……………………….. Leonard R. Rubin Director of Human Resources …..…………..Loren Slaydon Chief of Police ………...……………..........Richard Jenkins Director of Information Technology..…..Michael Applegate Director of Finance …………………………. Samia Janjua Director of Food & Beverage ……………...Dave Naumann Director of Public Works ………………..Wiley Livingston Head Golf Professional ………………………Lee Stroever Director of Community De velopment ……….. Chuck Huff Fire Chief …………………………………...J.D. Armstrong Note of Appreciation: We would like to thank all staff members fo r 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.” Council Member Robert A. Gebbia Council Member Doug Bush FY 2013 Proposed Budget Page 17 of 283 Village Boards and Committees The Village Council of North Pa lm Beach appoints members of the community to boards, commissions, and committees to act in an advisory capacity to the Council, Manager, and Departments of the Village. The Village Council may create a board or committee in connection with any functions of the Village, or may create an ad hoc committee of limited duration. North Palm Beach board, commission, and committee members serve at the pleasure of the Village Council. Members of the Village Council attend meetings of Village boards, commissions, and committees on a rotation schedule in order to remain informed of Board business and concerns. Each appointed body has a specific scope of authority as provided by the Village Code of Ordinances and/or Florida Statutes. Boards, commissions, committees, and task forces may have administrative, managerial, quasi-judicial, investigatory, and/or advisory powers dependent upon the enabling legislation. Boards, commissions, and committees are not responsible for day-to-day operations of the departments, operating policies of departments or the business decisions of the local government. Municipal advisory boards, commissions, and committees are comprised of dedicated citizens who volunteer their time and expertise to help their community. Boards, commissions, and committees are an integral part of citizen participation in local government and an important asset to the Village for proper growth and development and the long-term stability of our community. Our volunteers provide vital input in the decision- making process regarding present and future activities, programs, and policies. The Village of North Palm Beach has eleven (11) Boards, Commissions, and/or Committees: • Audit Committee • Special Magistrate • Construction Board of Adjustment • Golf Advisory Board • Library Advisory Board • Police & Fire Pension Board • General Employees Pension Board • Planning Commission • Recreation Advisory Board • Waterways Board • Zoning Board of Adjustment Audit Committee The primary responsibility of the Audit Committee is to oversee and monitor the independent audits of the Village's financial statements from the selection of the independent auditors to the resolution of audit findings. The Audit Committee facilitates communication between the village manager's offi ce, the independent auditors, and the Village Council, and serves as an advisor to the Village Council. The Audit Committee also has an annual responsibility to present a written report to the village council, which shows how the committee has discharged its duties and met its responsibilities. The written report also includes its findings as to the independent audits of the Village's financial statements. Special Magistrate During Fiscal Year 2009/10, the Village transitioned from a Code Enforcement Board to a Special Magistrate in the enforcement of Village Codes. The Special Magistrate alone now hears evidence, decides cases, and addresses fines regarding cases advanced by the Code Enforcement Division of the Community Development Department. FY 2013 Proposed Budget Page 18 of 283 Construction Board of Adjustment and Appeals The Construction Board of Adjust ment and Appeals hears appeals of decisions and interpretations of the building official and considers variances of the technical codes. The Board constitutes the local contractor regulatory board of F.S. 489 for hearings on the performance of state licensed, certified contractors. The Construction Board of Adjustment and Appeals also serves as the Fire Code Board of Appeals. Golf Advisory Board The primary responsibility of the Golf Advisory Board is to support and effectuate an outstanding golf experience at an affordable price through superior customer service, high quality playing conditions, and a wide variety of golf services tai-lored to both members, residents and guests. The Golf Advisory Boar d has the duty to administer, re-view and interpret the Golf Course rules, regulations, policies and procedures, which include the following areas: member and resi-dent comments and concerns; course procedures relating to starting times; shotgun events; tournament scheduling; charitable outings; special member events; and course and facilities condition. Library Advisory Board The Library Advisory Board serves in an advisory capacity to the Village Council and makes recom-mendations as to present and future activities, planning, programs, capi-tal improvements and facilities and other matters relating to the overall function and operation of the North Palm Beach Library. General Employees Pension Board The General Employees Pension Board performs all duties and enjoys all rights and powers vested by law or ordinance and is responsible for administering and effectuating the provisions of the law relating to the general em-ployees retirement fund. Police and Fire Pension Board The Police and Fire Pension Board performs all duties and enjoy all rights and powers vested by law or ordinance and is responsible for administering and effectuating the provisions of the law relating to the retirement fund for police and fire employees. Planning Commission The Planning Commission is designated as the governmental entity to act as the “local planning agency” in accordance with F.S. 163. The Planning Commission holds public hearings and make recommendations regarding amendments to the appearance plan, the issuance of certificates of appropriateness, reviews preliminary and final plats, and performs any duties which lawfully may be assigned to it by the Village Council and any other duties assigned to it under the Code. Prior to annexation, the Village Council seeks the advice of the Planning Commission as to the proposed annexation. Regarding changes to zoning ordi-nances, the Village Council may amend or supplement zoning regulations and zon-ing districts after referral and recommendations of the Planning Commission. FY 2013 Proposed Budget Page 19 of 283 Recreation Advisory Board The Recreation Advisory Board serves in an advi-sory capacity to the Vil-lage Council and makes recommendations as to present and future recrea-tion activities, planning, recreation programs, capi-tal improvements and fa-cilities and other matters relating to the overall recreational activity of the Village other than its waterways. Waterways Board The mission of the Waterways Board is to ensure that the waterways located within the Vill age and the marina located at Anchorage Park are maintained, operated, and improved to provide the safest, most e fficient, economical and environmentally-sound water transportation route in the Village and to provide sound use of Village waterways that serve business, commercial fisheries, and recreation. The Waterways Board is responsible for identifying, analyzing, addressing, and publicizing issues that affect the Village waterways, citizens, and users. The Waterways Board is charged with building community support through education of its members, prospective members, com-munity groups, and rele-vant government officials. The Waterways Board rec-ommends improvements and establishment of poli-cies to the Village Council. Zoning Board of Adjustment and Appeal The Zoning Board of Adjustment hears and decides appeals and variances. The Zoning Board of Adjustment has the power to authorize variances from the terms of the ordinance as will not be contrary to the public interest when, owing to special conditions, a literal enforcement of the provisions of the ordinance would result in unnecessary and undue hardship. In order to authorize any variance from zoning ordinances or regulations, the Board must find that certain conditions exist, according to specific requirements set forth in the Code of Ordinances. The Zoning Board of Adjustment hears appeals when it is alleged that there is an error in any order, requirement, deci-sion, or determination made by an administrative offi-cial in the enforcement of any zoning ordinance or regulation. FY 2013 Proposed Budget Page 20 of 283 Village Overview / Demographics Location 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. The land area of the Village is approximately 5.2 square miles. The Village has an abundant amount of waterfront property created by a num-ber of lakes, canals, and the Atlantic Ocean. With such assets as warm weather, sunshine, golf, ocean fishing, boating, sandy beaches and balmy breezes, the Village has much to offer en-thusiastic people who are raising families or are looking to retire. Village Government The Village of North Palm Beach was incorporated as a political subdivi- sion of the State of Florida in 1956. Village government operates under the Council-Manager form of government. The Village Council consists of five, non-partisan at-large counci l members, elected for two year, over- lapping terms, with a Mayor, Vice Mayor, and President Pro Tem selected each year by the council members. The Village Council meets in regular session twice each month for purposes of setting policy and carrying out the legislative matters of the Village. The Village Council appoints the Village Manager, Village Clerk, and the Village Attorney. The administrative day to day responsibilities are carried out through the Village Manager. The Village Manager acts as the Chief Administrative Officer of the Village and is responsible for directing all Village employ- ees other than those hired directly by the Village Council. The Village provides a full range of municipal services including Public Safety, Sanitation, Recreation, Library, Streets & Roads Maintenance, Public Improvements, Planning, Zoning & Building, and General Ad- ministrative Services. The Village also manages an enterprise operation which is the op-eration of its golf and Country Club. Population The Village is primarily a residential community with a population of approximately 13,000 which increases to approximately 20,000 during the winter months by residents who list their northern homes as their official place of residence. Residents are generally in the middle to upper income brackets. Demographics Per Capita Income ………….………………………….. $45,563 Median Household Income…………………………….. $65,815 Median Age…………………………………………………50.4 Infrastructure Public Safety Police Stations …………….…………………………...1 Fire-Rescue Stations ……………...……………………1 Public Elementary Schools (County) ……………..…………...1 Leisure Services: Tennis Courts …………………………………………12 Marina …………………………………………………1 Swimming Pool ………………………………………. 1 Parks ………………………………………………….. 4 Libraries ………………………………………………. 1 Country Club: Golf Course ……………………………………………1 Driving Range …………………………………………1 General Government Number of General Govt. Buildings …………………11 Public Works Miles of Streets ……………………………………… 36 Number of Street Lights …………………………… 513 FY 2013 Proposed Budget Page 21 of 283 Zon in gM ap FY 2013 Proposed BudgetPage 22 of 283 Village History North Palm Beach Area before Incorporation: 1892 Albert Sawer was given a warranty deed by the State of Florida with the stipulation that he improve, cultivate or sell the land before 1907. This land included Lake Park and North Palm Beach. Sawyer di ed in 1903 and willed the trust to his son, Albert. The 1907 deadline was extended to 1927. 1919 Albert Sawyer, Jr. sold the deed to Barton Peck in 1915 for $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-ing became costly so Kelsey sold the waterway to the state. 1923 Kelsey City was incorporated in 1923 after Kelsey had laid out his carefully zoned town. Over 100 houses were built by him and these homes sold quickly. 1926 Kelsey, with the help of Paris Singer (Singer Island is named after him), built an 18 hole golf course and Winter Golf Club-house (“The Winter Club”) on the land where the NPB Coun- try Club sits now. “The Winter Club late 1920’s” “Golfers at the Winter Club” 1928 A hurricane with 130 mph winds caused Lake Okeechobee to overflow its banks and dr own 3000 residents who lived near the lake. The hurricane wrenched the concrete Ear- man River bridge from its mooring, demolished all but a few of the 100 Lake Park homes, uprooted and leveled Kelsey’s 3 timber mills, and the entire Park Avenue shop-ping district, and ruined the vital credit rating of this once thriving town. Many of the pioneer families who had purchased homes in Kelsey City fled North, abandoning their demolished homes, defaulting on their mort gage payments and causing the Kelsey City Bank to fail. In Florida, if property taxes went unpaid for 2 years, the state took title to that land. The unpaid taxes totaled $300 per lot and went up for sale. Kelsey, very disillusioned that his carefully planned town was in ruins, abandoned his first original home on the 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 cour se to winter visitors but closed it shortly after the stock market crash of 1929-30. Oaks moved his family to Nassau and spent considerable time in London. “The Earman River Bridge” FY 2013 Proposed Budget Page 23 of 283 1926- In the period of time from 1926 when Kelsey built the 1955 Winter Club and 1955, the land consisted of 7 square miles of sugar sand and scrub palmetto and fewer than 100 indi-viduals living between Lake Park & Jupiter. The Tesdem Company, formed by Harry Oakes’ Estate, held trusts of over 1000 lots in Lake Park and all the land in NPB including both sides of U.S. Highway One. 1951 Harry Oaks’ widow sold NPB land to Ralph Stolkin. Stolkin used this land as collateral for a loan from John D. Macarthur. When Stolkin defa ulted, MacArthur became sole owner of NPB and Lake Park. However, MacArthur was more interested in developing Palm Beach Gardens. 1955 Richard and Herbert Ross purchased the NPB properties from MacArthur’s Bankers Land for $5 million. 1956 Before NPB was incorporated, the Ross brothers had these services in place: a utilities general manager, a Village Hall, a Village Council consisting of pioneer first council members: Charles Cunningham, our first Mayor, Richard Ross, Jay White, John Schwencke and John D. MacArthur, a Fire and Police Chief, Anchorage Park Marina and ramp, 75 miles of sewer pipes, a bulkhead and dredged 20 canals and 3 lakes and a Village Manager. 08/13/1956…Together with Seward Mott Associates of Washington, D.C., a master pl an was drawn and the Village of North Palm Beach was incorporated by Tallahassee. North Palm Beach after Incorporation: 1957 The first business to be issued an occupancy permit was the Pantry Pride / Food Fair at 101 U.S. Highway One. The first three permits for occu-pancy were issued to: 402 S. Anchorage Dr., 406 S. Anchorage Dr. & 410 S. Anchorage Dr. 1958 The developers donated ten acres of land to the school board and NPB Elementary opened for classes. The National Association of Ho me Builders out of Chicago, chose NPB as an award winni ng community. This was the first time a Florida town had won! The criteria used in-cluded excellence in: landscaping, planning, schools, recrea-tion, zoning, shopping, variety of home styles and public services in place. The layout for our Village had superior planning, and credit for this award-winning plan goes to Richard & Herbert Ross. 1961 The Village purchased 145 acres around the NPB Country Club for $1,250,000 by issuing general obligation bonds. NPB voters approved spending $400,000 to build a new clubhouse and Olympic size swimming pool. These im-provements opened in 1963 and the bond was paid off in 1988. 1969 NPB Library, off Anchorage, wa s dedicated. Old Port Cove condominium complex with ove r 1,000 units was started. 1971 Twin City Mall opened at th e corner of Northlake Blvd and U.S. Highway One as Palm Beach County’s second en-closed shopping mall. This Mall was built onto the previous grocery store/strip mall completed in 1959. The Mall was demolished in the mid-1990s and has gradually been re-placed by a mid-sized strip mall anchored by Publix. “Bus from Palm Beach to the Winter Club” “402 S. Anchorage Dr.” Herbert Ross John Schwencke FY 2013 Proposed Budget Page 24 of 283 2008 The North Palm Beach Police Department received the acclaimed National Accredita-tion through CALEA. Village residents can take pride in a Village that was first in Florida to be awarded the National Association of Home Builders award for excellence, a Village that still looks new, escalating real estate, local government, efficient public services, and no commercial buildings over 4 stories tall near the road on U.S. Highway One or Northlake Blvd. 2009 The old Seacoast Water Utility Plant at 603 Anchorage Drive was transformed into a beautiful waterfront recreati onal destination. The North Palm Beach Country Club Tennis Facility underwent an extensive renovation both on and off court. 2010 The Village of North Palm Beach Country Club took over food and beverage operati ons of the Country Club restaurant now known as the “Village Tavern.” 1973 The University of N.C. chose NPB as an example of “one of the few well planned communities its size in the U.S.A.” 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. George Delacorte, a NPB resident, donated $600,000 toward building our second Community Center. The Delacorte Rec-reation Building on Prosperity Farms Road was built with the stipulation that no fee ever be charged for use of the building. Harriet Nolan was elected as the first female NPB Council 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 fac ility opened. At that time, it had the most technologically advanced equipment. 2006 Jack Nicklaus redesigned the Village’s golf course and charged the Village $1 for his services. FY 2013 Proposed Budget Page 25 of 283 2011 The Village Council reinvested money back into the infrastructure of the Village by replacing the concrete street markers and stop signs with new street poles and signs. The Country Club Pool has been completely renovated with new tile and Diamond Brite. The Pool Pump Room was also renovated replacing a deteriorated ceiling with new concrete and new fencing. The North Palm Beach Police Department completed the first three-year CALEA (Commission on Accreditation for Law Enforcement) re-accreditation process. 2012 The first runoff election for a Village Council seat in 37 years was held on March 27, 2012. Previously, the last runoff election was in 1975. 1,466 votes were cast in 1975 vs. 1,493 in 2012. FY 2013 Proposed Budget Page 26 of 283 Village Departments General Fund: The General Fund is used to account for most of the day-to-day operations of the Village, which are financed from property taxes, fees, licenses, permits, fines and forfeitures, intergovernmental and other general revenue. Activities financed by the General Fund are briefly described below. Additional information can be found in the department summaries. General Government: The General Government provides administrative, legislative, financial and support services to all programs of the Village. The activities within the General Government are those that are legislative in nature, that are necessary to implement legislation, and that are supportive of activities within the Village. • The Council represents the citizens of the community by enacting legislation, approving the budget, determining the tax rate, and establishing policy that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach. • The Village Clerk’s Office functions as the Department of Records, and serves to record and preserve all proceedings of the Village Council, administer Village elections, respond to public records requests, and provide administrative support to the Village Council and the Code Enforcement Board. • The Village Attorney provides effective and timely legal representation and advice to the Village Council and Village Administration, and serves as counsel to the Code Enforcement Board. The Village Attorney’s office represents the Village in legal matters from the point of inquiry to resolution and is committed to implementing the Village Council’s policy of minimizing exposure and potential liability. • The Village Manager is responsible for the Village’s day-to-day operation; for implementing the Village Council’s policy and legislation; effectively and efficiently administrating all Village departments; appointing and supervising the Village employees; and approving and submitting the proposed annual budget to the Council. The Village Manager’s Office is a central location for citizens to access information; request assistance; or notify the various departments of potential, existing, or new problems. • The Human Resources Department is responsible for coordinating the hiring of workers, developing benefit packages, reviewing injury reports, preparing safety reviews, examining workers’ compensation insurance claims, and preparing the staffing/comprehensive pay plan for the budget. • The Finance Department is responsible for the accounting, budgeting and financial management of the Village. This includes financial statement preparation, grant management, payroll, accounts payable and utility billing functions. The Finance Department is responsible for developing the budget with assistance from the Village Manager and other departments and its subsequent submission to the Council. FY 2013 Proposed Budget Page 27 of 283  The Information Technology Department is responsible for computer hardware and software applications used throughout the Village. They monitor the Village’s internal networks and are responsible fo r ensuring they remain fully operational. This Division is also responsible for maintaining our website at www.village-npb.org. Public Safety: The Public Safety services performed by the Village include: law enforcement, fire and emergency medical services. These services, provided by the Law Enforcement and Fire Rescue Departments, are overseen by the Police Chief and Fire Chief respectively to ensure the highest level of public safety services.  The Law Enforcement Department’s primary responsibility is maintaining peace, reducing crime, protecting lives and pr operty, and providing professional service to the community.  The Fire Rescue Department is primarily responsible for administrating, directing, coordinating, and supervising the Village’s fi re, medical and emergency management functions. These responsibilities involve planning, budgeting, emer gency preparedness and response, fire suppressi on, advanced medical life support treatment and transportation, fire prevention, fire inspection and investigation, operational training, and public education. Public Works : The Public Works Department is responsible for maintaining the Village’s infrastructure and all Village green space including roadways, parks, and medians. This includes maintaining irrigation systems, overlaying streets, installation and repair of sidewalks, and pr oviding park maintenance. The public works department is comprised of the following divisions:  The Public Works Administration division provides general supervis ion, department level management, and administrative support to all divisions.  The Facility Services division provides maintenance and custodial services to Village buildings.  The Vehicle Maintenance division maintains the entire Village fleet comprised of approximately 120 vehicles, equipment, and rolling stock.  The Streets & Grounds Maintenance division is primarily responsible for maintaining and repairing the Village’s roads, sidewalks, parks, 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 2013 Proposed Budget Page 28 of 283 Community Development: The Community Development Department is responsible for administrating, directing, coordinating, and supervising land development regulation functions and Village operations involving site planning, permitting, inspections, geographical information systems, and mapping. The Depart ment is also responsible for enforcing the Village’s Code of Ordinances. Leisure Services: The Parks and Recreation Department is responsible for Community events. They also provide Village recreational programs, operate the adult and youth sports leagues, provide senior programs and operate the Village’s swimming pool and Tennis Center. The Village Public Library provides materials, services, and programs for community residents of all ages providing personal enrichment and enjoyment, and meeting educational needs. Enterprise Fund (Country Club): 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. Administration: Administration is responsible fo r the accounting and auditing of the golf course, driving range, pr o shop and food & beverage day-to-day operations. Legal services and the property & general liability allocation associated with the Enterprise Fund are provided for in the Administration section. The Country Club Contingency is also provided fo r in the Administration section. Golf: The Golf department can be divided into two divisions: Pro Shop and Maintenance. The Pro Shop’s functions include providing for tee times and retail sales for golf related items; starter and player assistance; cart & bag assistance; private lessons; and organization of leagues and tournaments. The Golf Course Maintenance Division of the Golf Operation has been outsourced to an outside contractor who is responsible for all grounds and turf maintenance, irrigation and all chemical applications. The clubhouse maintenance is the responsibility of the Village. Food & Beverage: Historically, the Country Club Rest aurant has been outsourced to an outside contractor. In May 2010, the Village assumed the daily operations for the Restaurant. The Country Club Food & Beverage (F&B) Operation is a department of the North Palm Beach Country Club. F&B works cooperatively with the Golf, Tenni s, and Pool areas to enhance tournaments, special events and the ov erall experience at the Club. FY 2013 Proposed Budget Page 29 of 283 Village of North Palm Beach Fisc al Year 2013 Budget at a Glance The budget is a plan (both financially and policy driven) for th e accomplishment of goals an d objectives identified as 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 impl ementation 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. Budget Summary Total Budget FY 2013 vs FY 2012 FY 2013 Proposed Budget Page 30 of 283 Budget Preparation Process The budget process incorporates the development, implementation and evaluation of a plan for the provision of services and capital assets. The budget is to serve as a management and control tool by measuring actual performance against budget standards, focus attention on future operati ons and plans and improve communication of goals, objectives and plans. The Village’s budget process relies on a timetable of tasks and the planning of steps and meetings that must be maintained in order to comply with state requirements for Truth in Millage (TRIM) as well as internal requirements for sound planning and fiscal responsibility. The budget process begins with setting a calendar of tasks for the coming months that meets all requirements and is approved by the Village Council. Below is the Village’s Budget Calendar prepared for the Fiscal Year 2012/2013 budget preparation process: Task Date Village Council sets village-wide goals & objectives Apr 25 Department budget retreat May 7 Finance sends budget packages to departments May 11 Department organization charts and narratives (including goals, objectives, performance measures & accomplishments) due May 18 Department capital item requests and 5 year capital plan due May 25 Department operating requests & revenue projections due June 01 Finance compiles department packages June 04-18 Departmental budget review meetings with Village Manager June 20-29 Property appraiser provides certification of taxable values July 1 Finance compiles proposed budget for presentation to Village Manager for recommendation to Village Council July 02-06 Budget Workshop – Country Club Overview July 11 Budget Workshop – General Fund Overview July 25 Task Date Village Manager presents proposed budget to Village Council  Village Council sets Tentative Millage Rate  Village submits TRIM documents July 26 Departmental Budget Workshops Aug 1-Aug 31 First public hearing on proposed budget:  Announce percentage by which computed millage exceeds roll back rate  Adopt tentative budget  Amendments (if any)  Re-compute proposed millage (if amended) Sept. 13 Advertise notice of tax increase and proposed operating budget within 15 days of 1st Public Hearing Sept. 23 Second public hearing on proposed budget and approval of ordinances for final adoption of ad valorem millage rate and budget 2-5 days after advertisement Sept. 27 Certification of “TRIM” compliance signed by Village Manager and submitted to Tax Collector, Property Appraiser & Department of Revenue October 1st Budget document available for public distribution October 1st Through the budget process, an annual budget is developed that integrates priorities and short and long-term goals as established by Council in order to meet the needs and goals of the Village and establish annual resource allocations. These resource decisions address desired quality of service; staffing levels; technology needs, equipment and capital improvements; and programs considered to be priorities by the Village Council. The Village’s fiscal year starts on October 1 and runs through September 30. FY 2013 Proposed Budget Page 31 of 283 The Village’s Budget Process can be divided into five phases:  Policy & Strategy Phase  Assessment Phase  Development Phase  Review Phase  Adoption Phase Each phase is described below. Policy & Strategy Phase Setting priorities for the Village is one of the most important responsibilities of Village Council and these goals and directives set the tone for the development of the budget. In this phase, Village Council and staff has the opportunity to reassess the goals and objectives within the strategic framework in order to provide direction to the resource allocation and budgetary decision-making process. Annually, the service priorities and objectives for each fiscal year are evaluated and the long-term financial plan is monitored and updated in order to set direction for the development of the budget that is properly aligned with the broad goals and strategic directives. This includes an assessment of services, capital needs, issues and challenges, opportunities as well as a review of economic trends and financial forecasts. Assessment Phase As part of the budget process, departments evaluate performance towards meeting current and past goals and objectives and assess current conditions, programs a nd needs. Various financial analyses, as well as productivity and staffing analyses, are performed. Programs and services are also reviewed thoroughly to assess their value and the subsequent priority to the residents of the Village. These internal analyses are necessary to determine service needs and delivery improvements, cost savings and opportunities, and required staffing levels. Development Phase Each department’s budget package includes forms and instructions to aid in the preparation of their budget requests. The forms contain two prior years’ actual data, the current year estimated actual, current year budget, requested amount for the coming year. The departments describe the expenditures on the line item justification form which follows the departmental breakdown of the line items. In addition to requesting dollars, the departments must submit departmental objectives that provide a strategy linked to the Village’s overall goals and policy agenda. The departments must also provide current year achievements and organization charts that identify changes from the previous year. The above mentioned items are included in both the proposed and final budget documents. In a separate package, the departments submit requests for necessary capital outlay and capital improvement projects. Each department submits requests in or der of priority. These include cost and description, as well as justification for the need. Capital Improvement Projects are foreca st in the 5-year Capital Improvement Program (CIP) document. This allows the need to be known in advance. The department must re-submit and re-justify the need for the project during each subsequent budget process. The projects include cost and description. Review Phase The Village Manager and Finance Director review the departmental requests, meet with the departments, and fund what is deemed necessary. FY 2013 Proposed Budget Page 32 of 283 Public Adoption Phase In July, the Village Manager presents a proposed budget for the fiscal year commencing October 1 to the Village Council for consideration and further input. This proposal includes all proposed operating and capital expenditures and the means of financing it. Council reviews the budget and conducts budget workshops to provide an opportunity for Village management and departments to offer additional information. Changes are made to the budget as per the Council’s instructions. The proposed budget is then revised incorpor ating these changes. The budget is adopted in compliance with requirements found in the Village’s Charter as well as with the State Statute known as TRIM (truth in millage). The law includes strict requirements and a timetable guide for noticing budget hearings and ensuring residents have an opportunity to be heard before final action takes place. TRIM Compliance Florida Department of Revenue sets a schedule for local governments to follow in adopting tax roll information in accordance with the county property appraiser offices. Accordingly, there are two public hearings scheduled to openly discuss the budget, millage rate and reason for any tax increase. 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 the proposed millage rate for the coming year. Thereafter the following timetable must be adhered to:  Within 35 days the Village Manager must have submitted the proposed budget to Council and delivered the DR-420 and DR-420 MM-P to the Property Appraiser (August 5th ).  Between 65-80 days from date of certification the Village must hold a tentative budget and millage hearing. This hearing cannot be held sooner than (10) days following the mailing of notices by the Property Appraiser (August 24th ).  Within fifteen (15) days of the tentative budget and millage hearing the Village must advertise a final hearing on the budget.  Not less than two (2) or more than five (5) days after the advertisement, a final hearing adopting the budget and millage is held.  Upon completion of the public hearings and prior to October 1st, a final operating budget is legally enacted through the passage of an ordinance.  Within three (3) days after adoption, the Village must certify the adopted millage to the Property Appraiser and Tax Collector.  Within three (3) days after receipt of final value, as discussed below, the Finance Director completes form DR-422 and returns to the Property Appraiser.  Within thirty (30) days of final millage and budget adoption, the Village must certify compliance with Section 2000.065 and 200.068, F.S., to the Department of Revenue. FY 2013 Proposed Budget Page 33 of 283 Implementing, Monitoring & Amendment Phase-Budgetary Control Upon the final adoption of the budget, staff implements the new fiscal year budget and begins the process of continuous monitoring and ensuring budgetary control throughout the fiscal year. The objective of budgetary controls is to ensure compliance with legal provisions embodied in the annual budget approved by the Village Council. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the department level. Reports are generated monthly to keep Department Directors informed and to monitor revenues and expenditures in order to 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 approved by the Village Council; however, the budget may be amended in the following three ways: 1. A transfer over $10,000 may be authorized only by resolution adopted by Council. 2. Transfers up to $10,000 can be made with authorization by Village Manager providing the Department’s Overall adopted budget is not exceeded. 3. A transfer from the Village’s Unassigned Fund Balance Account or the Council Contingency Account, which may be authorized only by resolution adopted by the Council. All budget amendments, once approved, are processed by the Finance Department. FY 2013 Proposed Budget Page 34 of 283 Governmental Funds Only two funds are budgetary funds (General Fund & Country Club Fund)Proprietary Fund (Enterprise Fund) Fiduciary Funds General Fund• Budgetary Fund • Major Fund Special RevenueFund Capital ProjectsFund Country ClubFund • Budgetary Fund • Major Fund TrustFund AgencyFund Northlake Blvd GrantRecreation GrantPublic Safety GrantOn-Behalf Pension Northlake Boulevard Task ForceManatee Protection General EmployeesPensionPolice & Fire PensionVolunteer FirefighterPension Village of North Palm BeachFund Structure FY 2013 Proposed Budget Page 35 of 283 Basis of Presentation, Basis of Budgeting and Budgetary Accounting Basis of Presentation The accounts and the budget of the Village are organized and operated on the basis of funds and account groups. To better understand the budget, a basic understanding of this financial structure is required. A fund is an independent fiscal and accounting entity with a self- balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. A ccount groups are a reporting requirement to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. The funds are classified for reporting purposes into three basic fund types; governmental, proprietary and fiduciary funds. The purpose of the Village’s funds and account groups are described in the following paragraphs. Governmental Fund Types : Governmental funds are those through which general governmental functions of the Village are financed. The acquisition, use, and balances of the Village’s expendable financial resources and the related liabilities (except those accounted for in Proprietary Funds) are accounted fo r through Governmental Funds. The following are the Village’s Governmental Fund types: • General Fund – The General Fund is the main operating fund of the Village. This fund is used to account for all financial resources except those required to be accounted for in another fund. All general property taxes, fines, various permits, property rentals and certain intergovernmental revenues are recorded in this fund. General operating expenditures, fixed charges and capital improvement costs that are not paid through other funds are paid from the General Fund. There can only be one General Fund. • Special Revenue Funds – Special Revenue Funds account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. • Capital Projects Funds – Capital Projects Funds account for financial resources to be used for the acquisition or construction of major capital facilities or improvements (other than those financed by proprietary funds) being financed from general long-term debt, grants, or transfers from other funds. In the Governmental Fund Type category, the Village adopts an annual operating budget and appropriates funds for the General Fund only. The Capital Projects Fund and the Special Revenue Funds involve multi-year projects so annual budgets are not adopted for these funds. Instead, appropriations in these funds remain open and carry over to succeeding years until planned expenditures are made, or until they are amended or cancelled. Proprietary Fund Types: Proprietary funds distinguish between operating and non-operating revenues and expenses, and the principal revenues are derived from charges to customers for sales and services. The Village’s sole proprietary activity is the operation of a golf and country club, which is an enterprise fund. FY 2013 Proposed Budget Page 36 of 283 • Enterprise Funds – Enterprise Funds account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or serv ices to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenue earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Village adopts a non-appropriated operating budget for its Country Club Fund at the same time it adopts the General Fund Budget. Fiduciary Fund Types: Fiduciary Fund types are used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. The funds in this category are the Village’s Pension Trust Funds and Agency Funds. Annual budgets are not prepared for these fund types. • Trust Funds – To account for assets held by the Village in a trustee capacity. The pension trust funds are accounted for in essentially the same manner as proprietary funds since capital maintenance is critical. • Agency Funds – To account for assets held by the Village. The Village retains no equity interest in these funds. Account Groups: Account groups are not funds since they don’t reflect available financial resources and related liabilities . Instead, they are used to establish accounting control and accountability for the Village’s general fixed assets and general long-term debt. The following is a description of the account groups of the Village: • General Fixed Assets - To account for all fixed assets of the Village, except fixed assets of Proprietary Funds. • General Long-Term Debt – To account for all the outstanding principal balances of any general and special obligation bonds or notes, capi talized leases, installment purchases, and compensated ab sences of the Village, except long-term obligations of Proprietary Funds. Basis of Budgeting The basis of budgeting includes the following two elements (measurement focus and basis of accounting) that measure and account for transactions the Village reports in the respective fund’s budget and operating statement. Measurement Focus Measurement Focus refers to what transactions are recorded. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. There are two different measurement focuses that are used in the preparation of financial statements for governments: FY 2013 Proposed Budget Page 37 of 283 • Economic Resources Measurement Focus – This measurement focus is used in the preparation of the government-wide financial statements and in the fund financial statements of proprietary funds. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on their statement of net assets and the reported fund equities (total reported assets less total reported liabilities) provide an indication of the economic net worth of the funds. Operating statements of these funds report increases (revenue) and decreases (expenses) in total economic net worth. • Current Financial Resources Measurement Focus – This measurement focus is used in the fund financial statements of governmental funds. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Accordingly, the reported undesignated fund balances (net current assets) are considered a measure of available, spendable or appropriable resources. Operating statements of these funds present increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Account Groups are concerned only with the measurement of financial position. They are not involved with the measurement of results of operations. Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reporte d in the financial statements. The basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are coll ectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, Ad valorem taxes and charges for services are considered to be available if they are collected within 60 days of the end of the current fiscal period, provided that amounts received pertain to billings through the fiscal year just ended. Intergovernmental revenues, which include state revenue sharing allotments, local government one-half cent sales tax, and county shared revenue, among other source s, are recorded in accordance with their legal or contractual requirements if collected in the current period or within 60 days after year-end. Interest is recorded when earned. Licenses and permits, fines and forfeitures and all other revenue items are considered to be measurable and available only when cash is received. Business Tax Receipt revenues collected in advance of periods to which they relate are recorded as deferred revenues. Expenditures are recorded when a related fund liability is incurred. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. FY 2013 Proposed Budget Page 38 of 283 The proprietary fund and pension trust funds are accounted for using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Membership fees of the proprietary fund that are collected in advance of the period to which they apply are recorded as deferred revenue. The table below summarizes the measurement focus and basis of accounting for each reporting element and type of fund mentioned above: Measurement Focus and Basis of Accounting for Financial Statements Financial Statements Measurement Focus Basis of Accounting Government-wide Financial Statements Economic Resources Accrual Governmental Funds Financial Statements Current Financial Resources Modified Accrual Proprietary Funds Financial Statements Economic Resources Accrual Fiduciary Funds Financial Statements Economic Resources Accrual The Comprehensive Annual Financial Report (CAFR) shows the status of the Village’s finances on the basis of “Generally Accepted Accounting Principles” (GAAP). In most cases, this 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. Budgetary Accounting State of Florida stat utes require that all municipal governments establish budgetary systems and approve balanced annual operating budgets. The Council annually adopts an operating budget and appropriates funds for the General Fund. The Village also adopts a non-appropriated operating budget for the enterprise fund (Country Club) at the same time it adopts the General Fund Budget. The procedures for establishing budgetary data are as follows: • In July of each year, the Village Manager submits a proposed operating budget to the Council for the next fiscal year commencing the following October 1st. The proposed budget includes expenditures and the means of financing them. The Village also advises the County Property Appraiser of the proposed millage rate and the date, time and place of the public hearing for budget acceptance. • Two Public hearings are conducted to obtain taxpayer comments. Upon completion of the public hear ings and prior to October 1 st, a final operating budget is legally enacted through the passage of an ordinance. Estimated beginning fund balances are considered in the budgetary process. FY 2013 Proposed Budget Page 39 of 283 Financial Policies Operating Budget Policies:  The Village will comply with all Federal, State or local legal requirements pertaini ng to the operating budget. A balanced budget is achieved when the amounts available from taxation and other sources, including amounts carried over from prior fiscal years, equals the total appropriations for expenditures and reserves.  The Village will employ a structured budget preparation and formulation process that will ensure adequate citizen input and participation.  The Village will employ a structured expenditure and revenue forecasting system to allow for effective financial planning.  Essential services will receive first priority for funding. The Village will attempt to maintain current service levels for all essential services.  The Village will identify low priority services for reduction or elimination, if necessary, before essential services.  The Village will consider the establishment of user fees as an alternative to service reductions or elimination.  The Village will pay for all current expenditures with current revenues.  The Village will avoid budgetary procedures that balance current expenditures at the expense of meeting future years’ expenses.  The budget will provide for adequate maintenance and repair of capital plant and equipment and for their orderly replacement.  The budget will provide sufficient funding to cover annual debt retirement costs.  The budget will provide for adequate funding of all pension plans, as determined by the Village’s actuary.  The Village will maintain a budgetary control system to ensure adherence to the budget and will use a budget/encumbrance control system to ensure proper budgetary control.  The Village administration will prepare regular reports comparing actual revenues and expenditures to budgeted amounts.  Where possible, the Village will integrate service levels and performance measures within the budget.  The goal of the enterprise fund operation is to be self-supporting and to pay administ rative and other appropriate service charges to the Gene ral Fund for administrative support.  The total number of employment positions approved in the annual operating budget may not be exceeded without prior approval of the Village Council. FY 2013 Proposed Budget Page 40 of 283  The Village will annually seek the Distinguished Budget Presentation Award offered by the Government Finance Officers Association (GFOA) Fund Balance and Reserve Policies:  The Village will establish an adequate fund balance in the General Fund to indicate that it is in sound financial condition. This reserve will be maintained at a minimum level of 35% of current year general fund budgeted expenditures.  Fund Balance will only be used for expenditures that are either non-recurring in nature or that have a benefit period longer than one operating period. Village Council approval is necessary for this type of expenditure.  Maintain a contingency reserve in the General Fund and the Country Club Fund to address unexpected needs that occur throughout the year, subject to approval by the Village Council. Revenue Policies:  The Village will take active measures to encourage economic development, thereby developing a diversified and stable revenue system to shelter it from short-run fluctuations in any one revenue source.  The Village will establish user charges and fees at a level closely related to the full cost of providing the services (i.e. direct, indirect and capital costs); taking into consideration similar charges/fees being levied by other organizations.  The Village will aggressively seek Federal and State grant and capital improvement funds and evaluate future local fiscal impact. Debt Policy:  The Village Charter and the Constitution of the State of Florida do not provide for a legal debt limit. However, In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five (5%) of the property tax base of the Village. The Village has no general obligation debt outstanding.  The Village will analyze the impact of debt service on total annual fixed costs before any long-term debt is issued.  Any loan obligation above $500,000 shall require review and comment by the Village’s Audit Committee prior to Council Action.  The Village will not use proceeds from long-term debt for current, on-going operations. Long-term borrowing will be confined to capital improvements too large to be financed from current revenues.  The Village will utilize the form of borrowing that is most cost-effective, including not just interest expense but all costs, including up front costs, administrative and legal expenses, prepayment penalties, and reserve requirements. Cash Management/Investment Policies:  The Village will deposit funds only in financial institutions which are qualified public depositories pursuant to Sate of Florida Statutes, Chapter 280, and “Florida Security for Public Deposits Acts.”  The Village will insure timely deposit of all collected revenues. FY 2013 Proposed Budget Page 41 of 283  The Village will maintain a prudent cash management and investment program in order to meet daily cash requirements.  The Village will follow its adopted investment policy when handling public funds.  The Village will pool cash fr om each eligible fund for investment purposes. Accounting, Auditing & Financial Reporting Policies:  An independent audit will be performed annually, including the issuance of a management letter.  The Village administration will promptly evaluate the audit management letter recommendations, determine the proper actions in response to th ese recommendations and complete, within established time frames, all actions that correct or otherwise resolve the matters included in the management letter.  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).  The Village will maintain the highest level of accounting practices consistent with generally accepted accounting principles (GAAP) promulgated by the Government Accounting Standards Board (GASB). Capital Improvement Plan Policies:  The Village will adopt the first year of a multi-year plan for capital improvements, update it annually and make every attempt to complete all capital improvements in accordance with the plan.  The Village will coordinate the development of the CIP budget with the development of the operating budget to ensure future operating expenditures and revenues associated with new capital improvements will be projected and incorporated into the current and future operating budgets.  The Village will maintain its physical assets at a level adequate to protect the Village’s capital investment and minimize future maintenance and replacement costs.  In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five (5%) of the propert y tax base of the Village. FY 2013 Proposed Budget Page 42 of 283 Debt Administration The Village has limited its borrowing to prudent levels that are able to be covered through existing reve nue and cash flow projections. The Village utilizes debt financing on large expenditures for capital projects. When establishing debt, there are a number of factors to be considered in the process. These factors include:  the long-term needs of the Village  the amount of resources availa ble to repay the debt There are a few ways for the Village to achieve debt financing. The Council considers the asset’s useful life and current economic conditions to determine the appropriate financing instrument. Some financing options available to the Village include:  bank loan  lease agreements (capital lease or operating lease)  issue special revenue bonds (pledged by a specific revenue source and limited by available revenue)  issue general obligation bonds (require voter referendum approval) The Village Charter and the Constitution of the State of Florida do not provide for a legal debt limit. However, in regards to capital improvements, the Village has adopted a policy to limit general obligation debt ( debt pledging payment from ad valorem taxes which must be approved by referendum) to an amount that does not exceed five (5%) percent of the property tax base of the Village. For Fiscal Year 2012-2013 this would amount to $74.31 million (tax base of $1.5 billion) in available general obligation debt. The Village has no outstanding General Obligation debt. The Village’s outstanding debt (principal only) as of September 30, 2011 consists of the following: General Fund: The Village’s General Fund is debt-free! Country Club: Promissory Note $ 3,844,928 Capital Lease 173,084 Total Country Club $ 4,018,012 Total Debt $4,018,012 A brief description of each outs tanding debt instrument and its annual debt service requirement to maturity is listed below: General Fund: The Village’s General Fund is debt free! Country Club: The Country Club (Proprietary Fund) has one loan and one capital lease outstanding as of September 30, 2011. FY 2013 Proposed Budget Page 43 of 283 Promissory Note: This note was to finance certain capital expenditures relating to the municipal golf course and country club. Country Club revenues secure the loan. Annual debt service requirements to maturity are as follows: Year Ending Principal Interest Total 2012 237,241 157,659 394,900 2013 247,646 147,254 394,900 2014 258,036 136,864 394,900 2015 268,862 126,038 394,900 2016 279,810 115,090 394,900 2017-2021 1,586,923 387,577 1,974,500 2022-2024 966,410 63,590 1,030,000 $3,844,928 $1,134,072 $4,979,000 Capital Lease: The Country Club also has a capital lease agreement for the purpose of financing the lease-purchase of equipment for the Country Club. Annual debt service requirements to maturity are as follows: Year Ending Principal Interest Total 2012 66,150 9,085 75,235 2013 (*) 106,934 1,605 108,539 $173,084 $10,690 $183,774 (*) The final payment includes a balloon payment of $96,000. FY 2013 Proposed Budget Page 44 of 283 Fund Balance Overview Fund Balance is generally defined as the difference between a fund’s assets and liabilities. Changes in fund balance are based on the difference between revenues and expenditures for a given fiscal year. An adequate fund balance is necessary for numerous reasons, such as to have funds available in cases of emergencies, unexpected events, cushion economic cycles and special projects. It is also used to maintain or enhance the Village’s financial position and related bond ratings, to provide cash for operations prior to receipt of revenues and to maintain investment earnings. Over past years, the Village has been able to generate healthy reserves through growth management, strategic planning, and cost containment measures. The goal of the Village has been to use surplus reserves in ways that positively affect its fi nancial plan by reducing long-term obligations. The Village does not use surpluses to offset the subsequent year’s budget. In other words, surpluses are not relied on as an ongoing source of revenue. The Governmental Accounting Standards Board (GASB) released Statement 54 – “Fund Balance Reporting and Governmental Fund Type Definitions” on March 11, 2009. The Village implemented GASB 54 in its fiscal year 2011 annual financial reports. This statement impacts only governmental funds; it has no impact on proprietary (enterprise) funds or fiduciary funds. The requirements of this statement are intended to improve financial reporting by providing fund balance cat egories and classifications that will be more easily understood and applied. The categories are more clearly defined to make the nature and extent of the constraints placed on a government’s fund balance more transparent by isolating that portion of fund balance that is unavailable to support the following year’s budget. GASB 54 eliminates the previous categories of “Reserved” and “Unreserved” for all Governmental Fund balances, and replaces these with five new reporting categories. These categories create a hierarchy of constraints that control how specific amounts can be spent. The five new reporting categories are as follows:  Non-spendable – amounts that ar e not in a spendable form or are required to be maintained intact (inventories, prepaid items, interfund loans)  Restricted – amounts constrained to specific purposes by their providers (debt covenants, grant proceeds)  Committed – amounts constrained to specific purposes by the government itself (disaster recovery, rate stabilization, insurance, encumbrances)  Assigned – amounts a government intends to issue for a specific purpose  Unassigned – amounts that are available for any purpose Fund Balance tables for the General Fund and the Enterprise Fund (two major/budgetary funds) are on the following pages. These tables represent the Village’s actual fund balances as of October 01, 2011. The actual fund balances for fiscal year 2011-12 will be available upon completion of the Village’s annual audit in early 2013. The reserves shown in these tables are based on conservative revenue estimates and one hundred percent (100%) of the budgeted expenditures being expended. FY 2013 Proposed Budget Page 45 of 283 General Fund: The fund balance of the general fund, one of the governmental funds, is of significance because it is the primary fund financing most functions of the Village. It is used by rating agencies as a measure of the financial strength of the government. Actual Actual Actual Actual Budget Budget FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Beginning Balance $ 9,125,550 $ 9,040,852 $ 10,621,331 $ 11,052,909 $ 11,700,667 $ 11,700,667 RevenuesTaxes15,424,638 15,680,749 14,784,908 14,090,965 13,387,331 14,300,902 Licenses & Permits1,047,144 880,016 611,400 959,098 741,454 684,212 Intergovernmental1,516,624 1,304,391 1,100,008 1,287,638 1,203,524 1,224,939 Charges for Services1,268,774 1,678,948 1,664,832 1,927,370 1,898,895 2,023,697 Fines & Forfeitures157,022 146,970 135,200 171,416 112,200 81,115 Interest194,652 (1,346) 85,050 97,743 85,740 61,758 Miscellaneous137,447 304,595 10,800 59,461 88,400 108,240 Total19,746,301 19,994,323 18,392,198 18,593,691 17,517,544 18,484,863 ExpendituresGeneral Government2,308,749 1,979,774 2,623,620 2,421,441 2,672,682 2,658,993 Public Safety6,775,581 6,822,028 6,961,858 6,860,900 7,489,920 7,838,524 Public Works4,519,756 4,018,543 4,587,336 4,044,641 4,071,545 4,237,709 Community Development & Planning896,532 784,487 801,416 799,260 837,613 912,409 Leisure Services3,215,497 3,051,051 2,394,065 2,484,756 2,445,784 2,837,228 Debt Service859,932 1,439,460 688,643 - - - Total 18,576,047 18,095 ,3 43 18,056,938 16,610,998 17,517,544 18,484,863 Excess /Deficiency of RevenuesOver/Under Expenditures 1,170,255 1,898,979 335,260 1,982,693 - - Other financing sources (uses) Transfer In/Out, etc. (1,254,952) (318,500) (1,568,000) - - - Net Change in Fund Balances (84,698) 1,580,479 (1,232,740) 1,982,693 - - Ending Balance 9,040,852$ 10,621,331$ 9,388,591$ 13,035,602$ 11,700,667$ 11,700,667$ Components of Fund BalanceDesignated/Reserved 775,339 563,115 Undesignated 8,265,513 10,058,216 Nonspendable 167,108 276,924 276,924 276,924 Restricted 338,457 548,489 548,489 548,489 Assigned 104,245 186,594 186,594 186,594 Unassigned 10,443,099 10,688,660 10,688,660 10,688,660 Ending Balance 9,040,852$ 10,621,331$ 11,052,909$ 11,700,667$ 11,700,667$ 11,700,667$ Unassigned Fund Balance as a Percentof Original BudgetOriginal Budget 19,691,948 19,073,192 18,056,938 17,506,072 17,517,544 18,484,863 Unassigned Fund Balanceas a Percent of Original Budget 41.97%52.73%57.83%61.06%61.02%57.82% FY 2013 Proposed Budget Page 46 of 283 Enterprise Fund: The measure of financial health for the enterprise funds is net assets. Enterprise funds have restricted and unrestricted net assets. So long as net assets are not negative, th ese funds are self-supporting. Actual Actual Actual Actual Budget Budget FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Beginning Balance $ 2,346,635 $ 2,695,326 $ 2,799,026 $ 2,698,386 $ 2,586,550 $ 2,586,550 Operating RevenueGreens fee/cart rentals/membership fees2,979,324 2,763,538 2,520,364 2,372,336 2,565,250 2,518,616 Tennis revenuesGolf shop revenues224,908 208,645 225,699 283,926 281,500 296,664 Driving range revenues 213,103 208,230 174,929 208,865 197,380 209,026 Restaurant revenues 125,677 134,060 244,359 700,378 847,710 821,300 Miscellaneous 73,497 90,386 62,229 5,691 - - Total Operating Revenue 3,616,509 3,404,859 3,227,580 3,571,197 3,891,840 3,845,606 Operating ExpensesGolf course maintenance 1,373,046 1,457,206 1,250,612 1,232,462 1,240,715 1,242,550 Clubhouse grounds 100,823 102,175 103,377 84,485 108,277 108,030 TennisGolf shop 600,034 617,313 607,452 748,336 863,461 850,492 Food & beverage 46,608 58,318 452,516 838,519 846,601 830,545 Administrative & general 287,914 288,913 257,590 104,658 106,226 125,161 Insurance 150,166 63,247 56,923 40,840 39,864 43,881 Depreciation 486,651 490,298 476,583 457,746 - - Total Operating Expense 3,045,242 3,077,469 3,205,053 3,507,045 3,205,144 3,200,659 Non -operating revenues (expenses)Interest revenue 36,431 7,376 14,686 8,493 8,855 7,327 Interest expense (222,237) (202,061) (193,153) (180,125) - - Other revenues 13,609 - - - - - Other expenses (695,551) (748,274) Gain/(Loss) on disposal of fixed assets (1,083) (29,005) 55,300 (4,355) - 96,000 Total Non-operating revenues (expenses) (173,279) (223,690) (123,167) (175,987) (686,696) (644,947) Excess/Deficiency of Revenues Over/Under Expenses 397,987 103,700 (100,640) (111,836) - - Operating Transfers Out (49,296) - - - - - Change in Net Assets 348,691 103,700 (100,640) (111,836) - - Ending Balance 2,695,326$ 2,799,026$ 2,698,386$ 2,586,550$ 2,586,550$ 2,586,550$ Components of Fund BalanceInvested in Capital Assets, net of related debt2,492,524 2,364,814 2,295,125 2,200,928 2,200,928 2,200,928 Unrestricted 202,802 434,212 403,261 385,622 385,622 385,622 Ending Balance 2,695,326$ 2,799,026$ 2,698,386$ 2,586,550$ 2,586,550$ 2,586,550$ FY 2013 Proposed Budget Page 47 of 283 Strategic Planning Strategic Planning is a structured and coordinated approach for developing long-term organizational goals and for developing strategies to accomplish them. It is typically used to facilitate communication, to accommodate divergent interests, and to foster decision making through leadership and consensus building. In municipal government, one of the primary purposes is to set the state for the annual budget process, providing a roadmap for annual resource allocations. The mission statement provides the foundation for all remaining portions of the strategic planning process: Mission To provide the highest quality of service to the residents of North Palm Beach in the most efficient, effective, and fiscally responsible manner by providing sound, clear policy guidance that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach, ensuring that North Palm Beach remains “the best place to live under the sun.” Core Values The core values of an organization are the va lues it holds that form the foundation on which it performs its work and conducts itself. They describe how an or ganization believes it should act, and how those beliefs should be reflected in its actions. The Village of North Palm Beach values…  Ethics and Integrity  Open Communication  Respect for differences  Dedication  Teamwork  Exemplary Customer Service Strengths, Weaknesses, Opportunities and Threats Critical to the strategic planning process is the understanding of the forces, both positive and negati ve, that impact the Village’s ability to achieve its mission. The Village, as an organization, has certain internal attributes that are recognized as beneficial assets; its strengths. However, the Village also has some internal attributes that are negative; its weaknesses . There are those external forces in the outside world that are beyond the Village’s control or influence. Some of these forces create favorable conditions for achievement of the Village’s mission; they are opportunities. Of course, some of the external forces are contrary, and potentially damaging to the Village’s interests; these are threats. The internal organizational strengths and external opportunities represent sources of positive achievement and provide a launching point for development of strategies designed to accomplish the Village’s vision: “To be the greatest pl ace to live under the sun.” The internal weaknesses and external threats represent barriers to success but understanding them can also provide inspiration for new strategies. The results of the Strengths, Weaknesses, Opportunities and Threats (SWOT) analysis are listed on the following page. FY 2013 Proposed Budget Page 48 of 283 SWOT Analysis: Strengths: (Good now: maintain, build, leverage) Weaknesses: (Bad now: remedy, stop)  Affluent community  Strong financial reserves  Infrastructure in good condition  Taken steps to reduce costs  Generally supportive residents  Unified Council  High quality staff  Advisory Board/citizen participation  Location/waterways  Tradition – 2nd & 3rd generation residents  Shrinking tax base  Shrinking sources of non ad-valorem revenues  State budget in the red  State pressures on municipal taxing authority  Limited retail  No anchor or destination  Aged and deteriorated buildings in our business community Opportunities: (Good Future: prioritize, optimize) Threats: (Bad Future: counter)  Seek additional funding sources such as service fees and grants  Seek to influence State Legislature  Pursue further cost efficiencies  Improve relationships with business community  Annexation  Economy in decline  State and County pressure on home-rule authority of municipalities  Increase in unfunded mandates  Increased foreclosures of residential property  Under-funded retirement accounts  Continued devaluation of property values FY 2013 Proposed Budget Page 49 of 283 Long Term Goals In the annual strategic planning process, Village Council revisits and refines goals to continually adjust to the current social and economic environment. Overall the general Village goals remain consistent as follows: 1. Protect Financial Integrity of the Village in a Difficult Economic Environment 2. Maintain a High Quality of Life in the Village 3. Maintain and improve all Recreational Facilities of the Village 4. Enhance the Spirit and Participation of our Community 5. Improve the Overall Appearance of the Village The Annual Budget has been developed with these goals in mind. The budget goals provide the ove rall framework for the budget process. Village departments have reviewed their department goals for the upcoming year to assure that the overall long-term Village goals were addressed in their priorities for program, service and facility requests. Performance Measures Performance measures form the foundation for the strategic planning process because they are really what assure goal accomplishment. Some measures track outputs or number of units of service delivered over time. Others measure efficiency or how well resources are leveraged. Each type of measure is significant within the performance measurement system. Village departments have included performance measures in their department plans. Performance measures allow Village departments to monitor implementation of projects, programs, initiatives, and services funded through the budget; measure their success in meeting the targeted performance; identify opportunities to improve service delivery; inform Council as they make strategic adjustments; and provide data to support decisions for future resource allocation. Conclusion The Village integrates the annual budgeting process with the strategic planning process. The Strategic Plan helps to prioritize how the Village will use current and future resources to achieve identified goals. In this way the strategic plan drives budget preparation decisions and service delivery implementation. The Village’s ongoing strategic planning process is an affirmation and continuation of a vision that started years ago: “To be the greatest place to live under the sun.” FY 2013 Proposed Budget Page 50 of 283 Long Range Planning The long-range planning for the Village of North Palm Beach is outlined in the following policy documents: 1. The Comprehensive Plan. 2. The Annual Budget. The Comprehensive Plan was adopted in 1989, in compliance with the Florida Statutes Chapter 163, Department of Community Affairs. The Plan guides future growth and development and provides an overall vision for the Village. The Plan contains the flowing elements: 1. Future Land Use 2. Transportation 3. Housing 4. Infrastructure 5. Coastal Management 6. Conservation 7. Recreation and Open Space 8. Intergovernmental Coordination 9. Capital Improvements 10. Public School Concurrency 11. Annexation (Optional Element) Each element of the plan provides an inventory of existing conditions, an analysis of needs along with goals, objectives and policies to guide the growth of the Village. Levels of Service (LOS) are also established in the comprehensive plan to ensure that infrastructure and services will be available to accommodate new residential and commercial developments. The LOS analysis and resultant capital expenditures are included in the Capital Improvement element which provides the continuity between the goals and objectives of the Comprehensive Plan and the Annual Budget through the five (5) year Capital Improvement Plan (CIP). The CIP identifies projects and their associated costs and is reviewed and updated annually in both documents. Long-Term Financial Plan The Annual Budget contains a five year CIP and an analysis of total projected revenues and expenditures for the same time periods as the CIP. The projections assist management in the planning and allocation of res ources to achieve the Village Council goals of maintaining a financially secure municipal government. The results of the long-range financial plan for the major operating funds (General Fund and Country Club) are provided on the following pages. The long-range financial plan should not be confused with the Village’s budget. The budget is the Village’s legal authority for spending. The budget focuses on the near-term future; it is very detailed, and it must be balanced between resources and requirements. In comparison, the long-range financial plan has a longer time-frame, is less detailed and is only used to help management develop budget strategies and prioritize the use of limited resources. FY 2013 Proposed Budget Page 51 of 283 General Fund: The projections are based on the following set of assumptions: 1. 3% annual growth rate during the FY 2014-2017 period 2. Property Taxes will represent approximately 58% of total General Fund revenues 3. Personnel Costs will represent 72% of total General Fund revenues 4. Operating Costs will represent 23% of total General Fund revenues 5. Capital Outlay will represent the totals in the CIP Plan General Fund Projections (assumes 3% growth rate) Revenues (Sources): FY 2013 Budget FY 2014 Projected FY 2015 Projected FY 2016 Projected FY 2017 Projected Property Taxes $ 10,829,893 $ 11,042,857 $ 11,374,143 $ 11,715,367 $ 12,066,828 Other Revenue 7,654,970 7,996,552 8,236,448 8,483,542 8,738,048 Total Revenue 18,484,863 19,039,409 19,610,591 20,198,909 20,804,876 Expenses (Uses): Personnel 13,308,779 13,708,374 14,119,626 14,543,214 14,979,511 Operating 4,200,249 4,379,064 4,510,436 4,645,749 4,785,122 Capital Outlay 872,221 3,624,400 1,133,792 946,913 1,493,712 Debt Service - - - - - Reserves/Contingencies 103,614 100,000 100,000 100,000 260,061 Total Expenses 18,484,863 21,811,838 19,863,854 20,235,876 21,518,405 Net Revenue / Expense $ - $ (2,772,430) $ (253,262) $ (36,968) $ (713,529) FY 2013 Proposed Budget Page 52 of 283 Country Club: The projections are based on the following set of assumptions: 1. 3% annual growth rate during the FY 2014-2017 period 2. Golf Revenues will represent approximately 75% of total Country Club revenues 3. Personnel Costs will represent 24% of total Country Club revenues 4. Operating Costs will represent 59% of total Country Club revenues 5. Capital Outlay will represent the totals in the CIP Plan Country Club Projections (assumes 3% growth rate) Revenues (Sources): FY 2013 Budget FY 2014 Projected FY 2015 Projected FY 2016 Projected FY 2017 Projected Golf $ 3,120,306 $ 3,050,551 $ 3,142,067 $ 3,236,329 $ 3,333,419 Food & Beverage 821,300 1,008,715 1,038,977 1,070,146 1,102,251 Administration 7,327 8,135 8,379 8,630 8,889 Total Revenue 3,948,933 4,067,401 4,189,423 4,315,106 4,444,559 Expenses (Uses): Personnel 939,631 976,176 1,005,462 1,035,625 1,066,694 Operating 2,261,028 2,399,767 2,471,760 2,545,912 2,622,290 Capital Outlay 53,639 27,000 - - - Debt Service 566,201 470,201 470,201 566,201 566,201 Reserves/Contingencies 128,434 162,696 167,577 172,604 177,782 Total Expenses 3,948,933 4,035,840 4,114,999 4,320,343 4,432,967 Net Revenue / Expense $ - $ 31,561 $ 74,424 $ (5,237) $ 11,592 FY 2013 Proposed Budget Page 53 of 283 FY 2013 Proposed Budget Page 54 of 283 General Fund Organization ChartFY 2012-2013Residents of The Village of North Palm Beach VILLAGEBOARDS Village Clerk3 FT Village Council Village Attorney VILLAGE BOARDS•Audit Committee•Construction Board of Adjustment•Library Advisory•Pension Boards•Planning Commission•Recreation Advisor y Village Manager2 FT y •Waterways Board•Zoning Board of Adjustment InformationTechnology Human Resources Finance5FT Community Development PublicWorks Law Enforcement Library6FT Parks & Recreation Fire Rescue 3 FT 2 FT 5 FT 1 PT 8 FT 2 PT 37 FT 43 FT 13 PT (+1 PT)5 Volunteers 6 FT 10 PT 6 FT 43 PT 24 FT 0 PT 18 Volunteers Summary: Change: 139 FT69 PT +1 PT23 Volunteers FY 2013 Proposed Budget Page 55 of 283 Orig inal Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 Revenues Taxes:Ad-Valorem Taxes 10,829,893 9,904,284$ 9.35% 10,441,869 $ 11,053,128$ 11,917,359$ Utility Service Taxes 2,119,414 2,154,044 -1.61% 2,198,148 2,261,375 2,239,002 Franchise Fees 1,085,589 1,065,580 1.88% 1,191,154 1,204,328 1,256,831 Sales & Use Taxes 266,006 14,300,902$ 263,423 0.98% 259,794 266,077 267,557 Licenses & Permits 684,212 741,454 -7.72% 959,098 910,997 880,016 Intergovernmental 1,224,939 1,203,524 1.78% 1,287,638 1,269,509 1,304,391 Charges for Services 2,023,697 1,898,895 6.57% 1,927,370 1,937,115 1,678,948 Fines & Forfeitures 81,115 112,200 -27.70% 171,416 149,098 146,970 Interest 61,758 85,740 -27.97% 97,743 280,218 (1,346) Appropriated Fund Balance 95,000 80,000 18.75% - - - Miscellaneous 13,240 8,400 57.62% 59,461 278,142 304,595 Total Revenues: 18,484,863 17,517,544 5.52% 18,593,692 19,609,985 19,994,323 Expenditures General Government:Village Council 146,750 146,354 0.27% 131,637 120,125 122,653 Village Manger 271,032 276,714 -2.05% 332,848 290,024 272,974 Human Resources 279,292 241,358 15.72% 226,868 233,169 217,019 Finance 549,683 533,708 2.99% 499,456 495,766 484,076 Information Technology 335,746 336,789 -0.31% 289,297 285,410 282,303 Village Attorney 170,000 170,000 0.00% 159,692 153,356 134,083 Village Clerk 299,028 288,221 3.75% 268,039 273,630 254,655 General Services-Village Hall 111,209 2,162,740 178,552 -37.72% 105,595 95,376 102,892 Public Safety:Law Enforcement 4,705,970 4,595,199 2.41% 4,200,373 4,158,345 3,973,322 Fire Rescue 2,969,955 2,702,252 9.91% 2,545,461 2,541,563 2,709,447 General Services-Public Safety 162,599 7,838,524 192,469 -15.52% 115,066 120,930 139,259 Public Works:Public Works Admin 362,333 359,349 0.83% 353,248 343,822 341,232 Sanitation 1,472,854 1,477,508 -0.31% 1,372,658 1,397,688 1,456,876 Facility Services 617,831 631,243 -2.12% 548,564 620,140 616,076 Streets & Grounds 1,347,815 1,214,467 10.98% 1,413,441 1,545,841 1,262,278 Vehicle Maintenance 436,876 4,237,709 388,978 12.31% 356,730 350,213 342,081 Community Development & Planning:Community Planning 268,307 230,637 16.33% 241,625 217,798 216,708 Building 504,437 488,025 3.36% 462,171 460,089 461,905 Code Enforcement 139,665 912,409 118,951 17.41% 95,464 96,234 105,874 Leisure Services:Library 887,651 676,942 31.13% 635,861 685,936 767,271 Recreation 1,023,868 1,000,620 2.32% 935,580 933,273 917,567 Park Maintenance - - 0.00% - - 536,825 Pool 363,414 292,786 24.12% 440,259 306,581 395,921 Special Events 87,000 87,000 0.00% 76,068 77,666 72,028 Tennis 475,295 2,837,228 388,436 22.36% 396,988 402,968 361,439 Reserves & Other:Debt service - - 0.00% - 2,254,384 1,439,460 Contingency 103,614 108,347 -4.37% 14,089 43,162 14,191 Transfer In/Out - - 0.00% 1,334,934 163,490 318,500 Non-Departmental 392,639 496,253 392,639 0.00% 393,920 511,429 94,930 Total Exp enditures 18,484,863 17,517,544 5.52% 17,945,934 19,178,407 18,413,843 Net Revenue Over Exp ens e - $ -$ 647,758 $ 431,578$ 1,580,479$ The Village of North Palm BeachGeneral Fund Budget SummaryFiscal Year 2012-2013 Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 56 of 283 RevenuesRevenues FY 2013 Proposed Budget Page 57 of 283 VILLAGE OF NORTH PALM BEACH General Fund Revenues - Fiscal Year 2012 - 2013Ad-Valorem Taxes $10,829,893 58.59% Sales&UseTaxesLicenses & Permits$684,212 3.70% Intergovernmental$1,224,9396.63%Charges for Services $2,023,697 10.95% Fines & Forfeitures$81,1150.44% Investment Income $61,758 0.33% Miscellaneous$108,240 0.59% Taxes -Ad-Valorem TaxesUtility Service TaxesFranchise FeesSales & Use TaxesLicenses & PermitsIntergovernmentalCharges for ServicesFines & ForfeituresInvestment IncomeMiscellaneous Total $18,484,863Ad-Valorem Taxes $10,829,893 58.59% Utility Service Taxes $2,119,414 11.47% Franchise Fees$1,085,589 5.57% Sales & Use Taxes $266,006 1.44% Licenses & Permits$684,212 3.70% Intergovernmental$1,224,9396.63%Charges for Services $2,023,697 10.95% Fines & Forfeitures$81,1150.44% Investment Income $61,758 0.33% Miscellaneous$108,240 0.59% Taxes -Ad-Valorem TaxesUtility Service TaxesFranchise FeesSales & Use TaxesLicenses & PermitsIntergovernmentalCharges for ServicesFines & ForfeituresInvestment IncomeMiscellaneous FY 2013 Proposed Budget Page 58 of 283 Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 Taxes: Ad-Valorem Taxes10,829,893 9,904,284$ 9.35% 10,441,869 $ 11,053,128$ 11,917,359$ Franchise Fees: Electricity 771,909 773,453 -0.20% 904,190 924,671 999,894 Gas 30,861 14,918 106.87% 7,459 14,458 13,439 Water 282,819 1,085,589 277,209 2.02% 279,506 265,199 243,498 Utility Service Taxes:Electricity 968,500 960,897 0.79% 1,017,774 1,034,593 934,198 Gas 68,938 72,176 -4.49% 60,037 70,887 56,179 Telecommunication 763,143 800,965 -4.72% 797,566 852,013 960,085 Water 318,833 2,119,414 320,006 -0.37% 322,771 303,882 288,540 Sales & Use Taxes Local Option Taxes 266,006 263,423 0.98% 259,794 266,077 267,557 14,300,902 13,387,331 6.82% 14,090,966 14,784,907 15,680,749 Licenses & Permits: Building Permits440,000 501,304 -12.23% 475,047 422,104 383,262 Developer Fees - - 0.00% 250,000 250,000 250,000 Occupational Licenses 227,000 236,000 -3.81% 227,582 236,091 239,831 Other Licenses, Fees, Permits 17,212 4,150 314.75% 6,469 2,802 6,924 684,212 741,454 -7.72% 959,098 910,997 880,016 Intergovernmental Shared RevenueOther Local Units49,651 47,273 5.03% 124,408 96,231 57,852 State Shared RevenueLocal Govt 1/2 Ct Sales Tax810,291 784,512 3.29% 794,209 768,743 770,381 State Revenue Share Proceeds329,442 330,123 -0.21% 326,578 324,037 324,040 Other State Shared Revenue18,257 1,157,990 25,716 -29.01% 19,958 22,166 21,686 Other Other Intergov Revenue 17,298 15,900 8.79% 22,485 58,333 130,432 1,224,939 1,203,524 1.78% 1,287,638 1,269,509 1,304,391 Charges for Services Community Development235,400 149,723 57.22% 147,648 140,345 128,748 Library 1,815 1,400 29.64% 1,683 1,856 1,205 Recreation Pool 182,500 181,000 0.83% 169,107 198,474 200,476 Recreation 465,750 509,500 -8.59% 509,038 486,991 435,037 Tennis 399,222 1,047,472 324,572 23.00% 352,373 360,462 259,917 Public Safety Ambulance Fees 275,000 275,000 0.00% 259,779 268,554 188,052 Other 80,700 355,700 75,100 7.46% 86,097 75,339 75,912 Public Works Solid Waste Collection 365,000 365,000 0.00% 388,939 368,376 363,188 Other 12,000 377,000 12,000 0.00% 8,361 32,773 23,602 Village Clerk 6,310 5,600 12.68% 4,346 3,946 2,810 2,023,697 1,898,895 6.57% 1,927,370 1,937,115 1,678,948 Fines & Forfeitures Community Development21,540 21,300 1.13% 96,117 20,176 28,825 Library 9,275 10,600 -12.50% 10,672 16,336 12,087 Public Safety 50,300 80,300 -37.36% 64,626 112,586 106,058 81,115 112,200 -27.70% 171,416 149,098 146,970 Miscellaneous Insurance Refunds- - 0.00% 10,970 178,244 151,240 Sales of Surplus - - 0.00% 9,100 63,810 43,700 Other 13,240 8,400 57.62% 39,391 36,088 109,654 13,240 8,400 57.62% 59,461 278,142 304,595 Interest 61,758 85,740 -27.97% 97,743 280,218 (1,346) Appropriated Fund Balance 95,000 80,000 18.75% - - - Total Revenues: 18,484,863 $ 17,517,544 $ 5.52% 18,593,692 $ 19,609,985$ 19,994,323$ The Village of North Palm BeachGeneral Fund Revenue AnalysisFiscal Year 2012-2013Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 59 of 283 General Fund Revenues $18,484,863 This section includes a discussion regarding revenue sources for the Village’s FY 2012/13 General Fund B udget, how much of the total budget it comprises, revenue trends, factors influencing the trends, projections provided by the Flor ida Department of Revenue and assumptions used in determining the projections. Ad Valorem Taxes $10,829,893 Property taxes are the single largest revenue line item in the General Fund Budget, making up approximately 58.59% of the total budget. The taxable property value decrea sed from $1.495 billion to $1.486 billion. At the millage rate of 7.67 mils, this will generate gross taxes for FY 2012/13 of $11.4 million. But, due to discounts for prompt payment, state law requires that only 95% of the gross taxes be budgeted as revenue - equating to $10,829,893. This class of revenue has historically provided a stable source of revenue and normally displays an increasing trend based on significant new construction and development. However, this is no longer the case, due to current economic conditions and the fact that the Village is primarily a built-out community. Millage Options: On June 1, 2012 Palm Beach County notified the Village that the preliminary taxable valuation was $1,486,603,670. The final taxable valuation received on July 1 showed a valuation of $1,486,295,612. This includes $3,833,445 in new construction. Based on this final taxable value and current legislation, the millage options, with respect to voting and advertising requirements for FY 2012/13, are discussed in the following paragraphs. Please note that the Village’s current millage rate is 6.9723 mils. Methodology for increasing Millage Rate: As per current tax law (FS 200.185) the Village is required to follow these procedures for FY 2012/13 when setting its millage rate: 6.9990 Mils (Rolled-Back Rate): A simple majority vote is all that is required to approve the rolled-back millage rate of 6.9990 or less. The rolled-back rate is the rate required to produce the same amount of ad valorem tax revenues this year as the previous year, excluding the effect of new constructi on. The typical example is that as assessments increase, the millage rate decreases proportionately to equalize the revenues. 6.9991 – 8.8274 Mils (Majority Vote Maximum Millage Rate): A simple majority vote is also all that is required to approve a rate above the rolled-back rate, up to 8.8274 mils (This rate is calculated by adjusting the rolled-back rate by the growth in Florida per capita personal income). However, since this is higher than the rolled-back rate, it must be advertised as a tax increase. 8.8275 – 9.7101 Mils (Two-Thirds Vote Maximum Millage Rate): A super majority vote is required to increase the millage rate by up to 110% of the majority vote maximum rate. 9.7102 – 10.0000 Mils (Unanimous Vote Maximum Millage Rate): A unanimous vote is required to increase the millage rate by more than 110% of the majority vote maximum rate. However this is subject to an overall legal ceiling for municipalities of 10 mils. FY 2013 Proposed Budget Page 60 of 283 Millage Rate Impact: The revenue impact of the above millage rates is shown as follows: Millage Rate Description Ad-Valorem Revenue FY 2012/13 Ad-Valorem Revenue FY 2011/12 (as adopted) Increase (Decrease) 6.9723 Current Millage 9,844,754 9,904,284 (59,530) 6.9990 Rolled-Back Rate 9,882,454 9,904,284 (21,830) 8.8274 Majority Vote Maximu m 12,464,120 9,904,284 2,559,836 9.7101 Two-Thirds Vote Maximum 13,710,475 9,904,284 3,806,191 10.0000 Statutory Maximum 14,119,808 9,904,284 4,215,524 7.6700 Manager Proposed 10,829,893 9,904,284 925,609 Franchise Fees $1,085,589 Franchise fees are charges to service pr oviders for an exclusive/nonexclusive right to operate within the municipal boundaries of the Village. The charge is levied on a percentage of gross receipts basis. FY 2012/13 franchise fees represent 5.57% of the total General Fund Revenues. The estimates are prepared based on past experience. The Village has the following franchise fees:  Electric Franchise Fees ($771,909): A thirty year franchise (established by Ordinance No. 14-80 on July 10, 1980 for thirty years) was amended on August 28, 2008 (Ordinance 2008-09). The new agreement requires Florida Power & Light to pay a franchise fee of 5.9% from sales of electricity, with no deductions for ad valorem property taxes or non-ad valorem assessments. Payments are received monthly from Florida Power & Light.  Gas Franchise Fees ($30,861): A thirty year franchise (established by Ordinance No. 11-80 on May 22, 1980 for thirty years) was amended on June 24, 2010 (Ordinance 2010-08). The new agreement requires Florida Public Utilities to pay a franchise fee of 6.5% from the sale of gas to residential customers within the Village’s corporate limits. Payments are received annually from Florida Public Utilities.  Water Franchise Fees ($282,819): A franchise fee of 5% (less 0.7% administrative fees) from sales of water and sewer was established by Ordinance No. 15-1986 for thirty years. Payments are received monthly from Seacoast Utility Authority. FY 2013 Proposed Budget Page 61 of 283 Utility Taxes $2,119,414 Utility taxes are levied on consumer consumption of utility services provided in the Village. The tax is levied as a percentage of gross receipts. Utility taxes represent 11.47% of the total General Fund revenues. The estimates are prepared based on past experience and information received from the utility companies. The Village has the following Utility Service Taxes:  Electric Utility Tax ($968,500): The rate is set at 10% of el ectric sales generated by FPL.  Water Utility Tax ($318,833): The rate is 10% of water service sales generated by Seacoast Utility Authority.  Telecommunication ($763,143): As of 2001 Communications Service Tax (CST) replaced Telecommunications Utility Service Tax, Telecommunications Franchise Fees and Cable TV Franchise Fees. The CST is charged at the maximum rate of 5.22% on all local telephone service through all providers on phone calls originating within the Village and terminating within the state. The CST is collected and distributed by the State of Florida. Revenue estimates are projected by the State to be used by local agencies during budget preparation.  Gas ($68,938): The rate is 10% of natural gas sales. FY 2013 Proposed Budget Page 62 of 283 Sales & Use Taxes (Local Option Fuel Taxes) $266,006 Gasoline taxes are collected at the state level and distributed by formula to cities and counties. Gas taxes represent 1.44% of the total General Fund Revenues. The estimates are prepared based on information provided by the Florida Department of Revenue and Pa lm Beach County. Intergovernmental Revenues $1,224,939 Intergovernmental revenue consists of revenues that are received from other governmental agencies. These revenues represent 6.63% of the total General Fund Revenues. The majority of these revenues consist of State Shared Revenues (Local Government Half-Cent Sales Tax, Municipal Revenue Sharing, and Alcoholic Beverage License Fees). Other revenues in this category consist of Federal, State and Local grants and shares of revenue from the county. The budget estimates are provided by the Florida Department of Revenue.  Local Government Half-Cent Sales Tax ($810,294) : In 1982, the local government half-cent sales tax program was created to provide an additional income for municipalities beyond ad valorem and utility taxes. The budget estimate is provided by the State each year.  Municipal Revenue Sharing ($329,442): The Florida Revenue Sharing Act of 1972 created a revenue sharing trust fund for municipalities in order to ensure revenue parity. An allocation formula serves as the basis for the distribution of these revenues to each municipality that meets strict eligibility requirements. The apportionment factor is calculated for each eligible municipality using a formula consisting of the flowing weighted factors: municipal population, municipal sales tax collection, and the municipality’s relative ability to raise revenues. The budget estimate is provided by the Department of Revenue each year.  Alcoholic Beverage Licenses $10,000: The Village is granted a portion of the funds collected by the Department of Business and Professional Regulation’s Division of Alcoholic Beverages and Tobacco for license taxes levied on manufacturers, distributors, vendors and sales agents of alcoholic beverages. The estimate for the budget is prepared based on past experience. FY 2013 Proposed Budget Page 63 of 283 Charges for Services $2,023,697 Charges for Services represent 10.95% of total General Fund Revenues. The budget estimates are based on past experience and are described below:  Community Development $235,400 Revenues included in this category are the following: Cell Tower Rent, Protective Inspection Fees, Building Plan Reviews and Non-Domicile Business Registrations.  Village Clerk $6,310 The Clerk’s office makes available various records and publications and collects the filing fees from candidates for public office.  Public Works $377,000 Included in this category are the following revenues: Solid Waste Collection and Reimbursement for maintenance services provided to the Country Club. Solid Waste Collection Fee ($365,000) : Charge to commercial establishments for collection services. Rates are based on type of business at property and square footage. Reimbursement - Country Club Services ($12,000): Reimbursement from the Country Club Fund for work performed on building and grounds such as a/c, plumbing, electrical, cleaning/painting, irrigation and custodial.  Public Safety $355,700 Included in this category are items such as Ambulance Fees, Fire Inspection Fees, Alarm Users Permit Fees, Bicycle Registrations, Court Fines and Accident Reports. Ambulance Fees ($275,000): Fee for ambulance transport provided by the Village. The fee applies to residents and non-residents. Fire Inspection Fees ($40,000): This fee schedule is detailed in Village Code Article II Sec 12-17. These fees apply to all businesses, commercial and multi-family residential buildings in the Village regardless of ownership. Alarm Users Permit Fee ($21,500): All operating alarms require a permit. The fee is $25, which is collected once a year.  Recreation $1,047,472 This department is the largest of the total “Charges for Services” Revenue Category. Within this department, there are various types of charges: Program Fees (including classes, lessons, trips and events), Marina, Memb erships, Merchandise Sales, and Rental and or/lease. The ma jor types are described below: Program Fees $385,750: This is the amount paid to participate in various classes, lessons, trips and events for Recreation, Po ol and Tennis. The revenues are offset by an expenditure account in the respective department. Marina $188,000: This includes the amount paid to the Village for wet slip boat dockage, dry storage space and marina ramp usage. Memberships $95,400: This amount includes year-round membership for the Tennis and Pool Facilities. FY 2013 Proposed Budget Page 64 of 283 Licenses and Permits $684,212 Licenses and Permits consist of Build ing Permits, Contractor Registration, Village Business Tax Receipts, Zoning & Annexation Fees and Temporary Banner Fees. These revenues represen t 3.70% of the total General Fund Revenues. These types of revenues ar e directly related to the rate of growth and development in the Village. Miscellaneous Revenues $108,240 The miscellaneous revenue classifi cation represents 0.59% of total General Fund Revenues. This cla ssification includes items such as public records requests, requests fo r bid documents, vending machines, NSF fees, insurance refunds, sales of surplus, use of developer contributions, etc. In 2013, the Village plans to utilize $95,0 00 of its developer contributions. FY 2013 Proposed Budget Page 65 of 283 Fines and Forfeitures $81,115 Fines and forfeitures are revenues generated by enforcement and prosecution of municipal ordinances and state statutes. These line items represent 0.44% of total General Fund revenues. This category was increased due to past experience. Investment Income $61,758 Fund Balances and positive cash flow balances are invested according to the Village’s Investment Policies. The interest income is the earnings from these investments. Interest income represents 0.33% of total General Fund Revenues. There is a significant decline in this revenue source due to the downturn in the economy. FY 2013 Proposed Budget Page 66 of 283 ExpensesExpenses FY 2013 Proposed Budget Page 67 of 283 VILLAGE OF NORTH PALM BEACH General Fund Expenditures - Fiscal Year 2012 - 2013General Government$2,162,740 11.70% Public Safety $7,838,52442.41% Public Works$4,237,70922.93% Community Development$912,4094.94% Leisure Services $2,837,22815.35% Reserves & Other $496,2532.68% By Department Capital Contingency By Function Total $18,484,863General Government$2,162,740 11.70% Public Safety $7,838,52442.41% Public Works$4,237,70922.93% Community Development$912,4094.94% Leisure Services $2,837,22815.35% Reserves & Other $496,2532.68% By Department Personnel $13,308,779 72% Operating $4,200,249 22.72% Capital $872,221 4.72% Contingency$103,614 0.56% By Function FY 2013 Proposed Budget Page 68 of 283 General Fund Expenditures $18,484,863 To counter the decrease in revenue brought about by property tax reform and the economic downturn, The Village Manager asked Department Directors to reduce spending in a manner that would minimize the impact on our residents. This required seeking new ways to serve our customers. While Directors did an admirable job identifying areas to cut, a siza ble portion of each department’s budget (employee cost) is not entir ely within the control of its Director. This section includes a discussion regarding appropriations for the Village’s FY 2012/13 General Fund budget, how much of the total budget it comprises, and assumptions used in determining the projections. Personal Services $13,308,779: Employee salary and benefits represent 72% of the total General Fund Expenses. These costs are allocated on a per employee basis. Assumptions used in budgeting for the major employee costs are discussed below: Salaries: Performance based merit increases for general employees are budgeted at an average of 3.75% based on a 0% - 5% scale. Funding for pay increases for all firefighters and sworn police officers are budgeted in accordance with the established step plan. Retirement: Actuarial determined employer contributions for the General Employees Pension and Police & Fire Pension were budgeted as follows: General Employees………………………19.86% Police and Fire Employees ………………20.22% The ICMA-RC pension employer contributions were budgeted at 15%. Health Insurance: Health insurance is budgeted at the employee level for the cost provided by the insurance carrier based on type of coverage. FICA: This item was budgeted at 7.65% of payroll. Worker’s Compensation: This item is budgeted at the employee level for the cost provided by the insurance carrier based on type of position. FY 2013 Proposed Budget Page 69 of 283 Operating Costs $4,200,249 Appropriations for each department are budgeted based on past history and the needs of the department. Operating costs represent 22.72% of the overall General Fund Expenses. Some highlights of operating costs are listed below:  Contractual Services $810,954  Utilities $495,887  Program Expenses (offset with Program Revenue) $522,150  Legal Fees $170,000  Materials & Supplies $574,902  Gas, Oil & Lubricants $255,020  Repairs & Maintenance $282,507  Solid Waste Disposal $ 79,524  Property/General Liability $392,639  Professional Services $112,500  Special Events $ 87,000 Capital Outlay $872,221 Capital needs and resource availability are assessed annually through a capital planning process that results in a five year capital plan. The five-year capital plan includes:  the cost to furnish and maintain capital facilities and equipment, such as roadways, parks, drainage systems and other valuable infrastructure  the cost of new and replacement fixed assets, such as vehicles, equipment, hardware/software, etc. Those items deemed necessary are funded in the respective department’s budget; the remaining items are deferred to future years. For FY 2012/13, capital outlay accounts for 4.72% of the overall general fund budget. The capital outlay for FY 2012/13 is summarized below: Department AmountCommunity Development $40,000 Public Safety $365,568Library $211,653Public Works $98,000 Parks & Recreation $157,000 Total $872,221 FY 2013 Proposed Budget Page 70 of 283 Debt Service $0 Debt service payments are the seri es of payments of principal and interest required on a debt over the fiscal year. The Village began accelerating its debt refunding in order to pursue “debt-free status” in 2009. The last outstanding loan instrument was paid off in Fiscal Year 2010 and therefore there is no debt service budgeted in the upcoming year. Reserves & Contingencies $103,614 Contingency $103,614 A contingency is a reserve that is set aside to accommodate unanticipated expenditures. For the FY 2012/13 budget, the Contingency category represents 0.56% of the overall general fund budget. FY 2013 Proposed Budget Page 71 of 283 Description Amount ClSi 810954 $ The Village of North Palm BeachFiscal Year 2012-2013 Budget General Fund Operating Highlights Contractual Services 810,954 $ * Street Maintenance Contract ($119,248)* Park Maintenance Contract ($297,853)* Pool - Independent Contractor ($49,100)* Custodial Services ($106,164)* Facility Services - Outside Repairs *Varioussoftwaresupportagreementsetc* Vari ous so f tware support agreements, etc. Utilities 495,887 * Electricity ($298,223)* Gas ($33,232)* Telephone & Data ($80,377)* Water & Sewer ($84,055)Materials & Supplies 574,902 * Materials & Supplies ($301,002)* Office Supplies ($45,200)* Computer Supplies ($38,900)* Auto Parts Supplies ($106,000)* Library Materials ($83,800)Recreation Program Expenses (offset with Recreation Program Revenues) 522,150 Property/General Liability392,639 Gas, Oil & Lubricants255,020 Repairs & Maintenance282,507 * R & M Automotive ($72,840)*R&MBildi&Gd($70750)* R & M Building & Grounds ($70,750)* R & M Machinery & Equipment ($27,000)* R & M P.A. & Communication Systems ($31,967)* R & M Storm Drainage System ($50,000)* Tree Trimming ($10,000) Legal Fees 170,000 Solid Waste Disposal 79,524 Uniforms 32,100 Travel, Training & Conferences 66,925 Special Events 87,000 Professional Services 112,500 Total Fiscal Year 2012-2013 Operating Costs4,200,249$ FY 2013 Proposed Budget Page 72 of 283 Amount Public WorksSidewalk repair - village wide 40,000 Asphalt Overlay-Alleys 58,000 98,000$ PoliceVehicle Replacement (1) marked 28,892 Vehicle Replacement (3) unmarked 86,676 115,568 Fire RescueSelf containing breathing apparatus (27) 200,000 General Services - Public Safety BuildingStonework replacement 50,000 LibraryRoof replacement 152,000 A/C Handler replacement 59,653 211,653 Community DevelopmentVehicle Replacement (1) - Code Compliance 18,000 Vehicle Replacement (1) - Community Planning 22,000 40,000 Parks & RecreationSmall Bus 40,000 A/C Handler replacement (2) 22,000 Playground Equipment (*) 45,000 Kiddie Pool Enhancement (*) 50,000 157,000 (*) Funded by Developer Contribution Total Fiscal Year 2012-2013 Capital Outlay 872,221$ The Village of North Palm BeachFiscal Year 2012-2013 BudgetGeneral Fund Capital OutlayDepartment FY 2013 Proposed Budget Page 73 of 283 Department SummariesDepartment Summaries FY 2013 Proposed Budget Page 74 of 283 VillCilVillage C ouncil Village of North Palm BeachRidR es idents David B. Norris Mayor William L. Manuel Vice Mayor Darryl C. Aubrey President Pro Tem Robert A. Gebbia Councilman Doug Bush Councilman Village Clerk Village Attorney Village Manager OtiDttO perating Depar t ment s FY 2013 Proposed Budget Page 75 of 283 Village Council Mission Statement To provide the highest quality of service to the residents of North Palm Beach in the most efficient, effective, and fiscally responsible manner by providing sound, clear policy guidance that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach, ensuring that North Palm Beach remains “the best place to live under the sun.” Service Levels Narrative Serving as the legislative branch of Village government, the Council is comprised of five (5) officials elected Village-wide serving two-year terms each. Councilmen in Groups 1, 3 and 5 are elected in even years, and councilmen in Groups 2 and 4 are elected in odd years. At the first regular meeting following the March election, the Council selects a Mayor, Vice Mayor, and President Pro Tem. The Village Council meets on the second and fourth Thursday of the month, and holds additional meetings as needed to conduct the business of the Village. Council members represent the Village on the Florida League of Cities Intergovernmental Relations, and Finance and Taxation Legislative Policy Committees, the Palm Beach County League of Cities Board of Directors, the Palm Beach County Multi-Jurisdictional Issues Coordination Forum, the North County Governmental Committee, the Treasure Coast Regional Planning Council, the Regional Hazardous Materials Oversight Committee, and the Northlake Boulevard Corridor Task Force. Councilmen keep abreast of legislative developments by participating in Legislative Action Days and face-to-face communication with Federal, State, and local officials. Council members attend monthly meetings of Village boards on a rotation basis in order to remain apprised of the recommendations and activities of board members. The Council establishes Village goals and objectives in its annual budget and evaluates services and projects throughout the year. The Council annually establishes ta x millage rates and service fees. Current Year Accomplishments and New Initiatives During Fiscal Year 2011/2012, the Council enacted legislation, set policies, and approved projects and expenditures that met its goals and objectives and provided for the health, safety, and welfare of Village residents, including  Maintained high appearance standards for Village properties through infrastructure enhancements including construction of a wall around the Public Works Facility;  Coordinated Parker Bridge project with FDOT to ensure safe access of vehicles, vessels, and pedestrians, facilitate noise reduction, and enhance tender house appearance to feature uniform Village colors and signage;  Continued to advance a business-friendly atmosphere by approving or amending commercial planned unit developments, granting Special Use Permits for si milar uses in a zoning district, and establishing a permanent Business Advisory Board;  Encouraged future leaders through presentations on local government to area school students;  Funded the Five-Year Capital Improvement Plan; and  Enhanced leisure activities w ith equipment/product upgrades including new playground equipment for Lakeside Park and a launch monitor teaching tool for the golf course. FY 2013 Proposed Budget Page 76 of 283 Goals and Objectives The Village Council is committed to these goals and objectives: Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Objectives: a. Seek alternative sources of funds including grants. b. Seek to influence the Florida legislature in areas of unfunded mandates, taxation, and revenue sharing. c. Continue to advance a busine ss-friendly atmosphere in the Village and work with the Northern Chamber of Commerce to encourage new businesses and to promote economic development. d. Actively pursue annexation opportunities where and when available. e. Address Pension Fund unfunded liabilities. Goal: Maintain a High Quality of Life in the Village Objectives: a. Improve and maintain Village waterways as a unique Village asset. b. Maintain the highest quality of public safety services through national accreditation of its law enforcement component and through fire rescue level of service partnerships. c. Encourage high standards for the overall appearance of the community. d. Enhance communication with residents through mediums such as the Village Newsletter and website. e. Improve communication and response to the public; encourage suggestions from the public. f. Maintain service levels in the face of declining revenue sources. Goal: Maintain and Improve all Recreati onal Facilities of the Village Objectives: a. Maintain high levels of appearance and maintenance of Country Club facilities (including tennis and swimming) and all Village parks. b. Seek ways to improve the use of parks by residents. c. Actively promote resident and non-resident use of the Country Club facilities. d. Further improve Country Club activities and related services. e. Enhance golf membership through increased member events. f. Enhance tennis and swim operations at the Country Club. Goal: Enhance the Spirit and Participation of our Community Objectives: a. Encourage Village resident participation on Boards, programs and events. b. Improve communication with busine sses; encourage participation of businesses in Village events. c. Enhance and promote organized youth sport leagues and programs within the Village. d. Continue Village volunteer service similar to the very successful “Support Our Troops” program. continued on next page FY 2013 Proposed Budget Page 77 of 283 Goal: Improve the Overall Appearance of the Village Objectives: a. Continue improvement of code compliance and education with special emphasis towards the abatement of nuisance and abandoned properties. b. Continue support of the Northl ake Boulevard Corridor Task Force to bring about uniform beautification. c. Maintain uniformity of Village property design, colors and signage. d. Maintain high standards of overall appearance throughout the Village including commercial, residential, and Village-owned properties and roads. FY 2013 Proposed Budget Page 78 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetVillage CouncilOriginal Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay46,800$ 46,800$ 0% 46,800$ 46,800$ 46,800$ Overtime Pay - - 0% - - - Part-time Pay - 46,800 - 0% - - - Benefits: Pension- - 0% - - - Health Insurance - - 0% - - - FICA/Medicare 3,581 3,5810% 3,5803,5803,580 Worker's Compensation 81 7114% 7590288 Other - 3,662 - 0% - - - 50,462 $ 50,452$ 0% 50,455$ 50,470$ 50,668$ OperatingAccounting & Auditing28,00032,872-15% 23,64431,24837,178 Advertising 10,000 10,0000% 7,3337,5955,930 Advisory Board Dinner 5,000 5,0000% 4,5695,0774,394 Conferences & Seminars 2,345 1,97519% 1,3001,8001,545 Council Donations 4,000 2,000100% 3,0003,0004,600 Employee Relations 0 2,225-100% 6,3102,1751,050 Inspector General Expenses 18,628 18,6280% 4,123 0 0 Membership & Dues 10,312 10,515-2% 10,04610,71011,053 Materials & Supplies 3,200 500540% 5,644727288 Professional Services 5,300 5,3000% 4,2303,5172,037 Special Events 0 00% 2,858 0 0 Travel 8,103 5,38750% 7,3193,8053,869 Other Operating Costs 1,400 1,500-7% 805(0)40 96,288 95,9020% 81,18169,65471,984 CapitalCapital000% 000 000% 000 Total Expenses 146,750 $ 146,354 $ 0% 131,637$ 120,125$ 122,653$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 79 of 283 Village ManagerVillage Manager 1 FT Executive Secretary 1 FT General Fund Operating Departments•Human Resources• Finance Country Club Operating Departments• Golf • Finance •Information Technology•Community Development•Library•Parks & Recreation•Law Enforcement • Golf •Food & Beverage•Administration •Fire Rescue•Public Works Summary: Change: 2 FT FY 2013 Proposed Budget Page 80 of 283 Village Manager Mission Statement To provide clear direction, support, accountability, achievement, and recognition through an operational framework that guides and empowers Village staff in providing public services to the citizens of North Palm Beach as established by Council policy goals. The Village Manager promotes and fosters a “purpose-driven” working environment that focuses on service to the public through the efforts of a professional staff and improved operating processes. In collaboration with all Village employees, the administration will nurture creativity, responsibility, accountability and thoughtful risk-taking…all focused on the core goal of Serving the Community . Service Levels Narrative The function of the Village Manager is to serve as the Chief Executive Officer of the Village. The Village Manager is responsible to the Village Council for:  Creating a strategic focus for the organization that incorporates goals of the Council;  Developing organizational goals that serve the community;  Strengthening and guiding the Vi llage organization to meet public needs and to provide services;  Preparing agenda materials that foster choices, challenges and opportunities, and solutions from which the Village Council can develop policy decisions and make public service choices; and  Ensuring that the management of Village services and programs occurs in an efficient and effective manner. A fundamental responsibility of the Village Ma nager is to implement policies approved by the Council, and to help de velop a shared vision for the organization allowing this to occur. To that end, the Village Manager will continue to work with the Village Council in developing and communicating our Village’s “resident service” vision. By focusing on the needs of the citizens, the Village Manager encourages program and service improvements that allow the Village to keep pace with the ever-changing needs of our community. Accomplishments for Fiscal Year 2012: 1. The Village’s General Fund budget has been reduced by $2,174,404.00 or 11.04% over the past five (5) years. ($19,691,948.00 in Fiscal Year 2008 to $17,517,544.00 adopted in Fiscal Year 2012). 2. The Village’s ad-valorem taxes have been reduced by 15.76% or $1,853, 261.00 since Fiscal Year 2008 ($11,757,545.00 in Fiscal Year 2008 to $9,904,284.00 adopted in Fiscal Year 2012). 3. The Village’s full-time workforce has been reduced by 38 positions or 20.88% since Fiscal Year 2008 (through outsourcing and redeployment strategies) with absolutely no negative impact upon municipal provided services [182 full- time in Fiscal Year 2008 to 144 full-time in Fiscal Year 2012]. 4. The Village’s Finance Department was the recipient of the Government Finance Officer’s Association – Certificate of Achievement Award for its Certified Annual Financial Report [with no written comments] and the Distinguished Budget Award for its Budget Document. FY 2013 Proposed Budget Page 81 of 283 5. The Village of North Palm Beach Police Department received National Accreditation for the second consecutive rating period (3 years) through C.A.L.E.A. New Initiatives Through diligent efforts of Counc il and staff, the Country Club finances have stabilized, from the standpoint of both golf and restaurant operations. Village Administration will continue to evaluate both financial and operational aspects of this facility with an aim toward delivering high quality service and an enjoyable recreation experience. For the coming year, Administration will look to the future and develop a concept for the clubhouse and an associated conceptual design for facility enhancements. The goal is to create a vision for the future, which will spar k dialogue among residents, the Council, and staff in formulating a plan for improving the club facility and by extension, improving the experience for residents who use the facility. Improving and strengthening customer service while fostering local neighborhood relationships continues to be a primary focus in the Fiscal Year 2013 budget. The Village continues to evaluate and re-focus ongoing services toward essential, high-value service areas that “we do best.” This allows contractual opportunities that improve resident service quality while restraining or reducing Village costs. As part of this effort to reevaluate and re-focus, the Administration, under the guidance of the Village Manager, will vigorously pursue all options for retraining and repurposing its workforce. The philosophy of the Village Manager’s office is to provide the most cost-effective approach to residential service, without compromising the quality or quantity of those services whenever possible. The Administration recognizes that through a better and smarter application of technology to streamline processes and procedures already in place, it is possible to reduce growing personnel-related costs without reducing valuable residential services. Village Administration will devote a great deal of attention to evaluating the Pay Plan and employee benefits to ensure that they are current and reflect the most cost effective approach to administering the labor component of the budget. Additionally, the Village will apply more resources to ward training staff, in order to make sure employees are equipped with the tools they need to offer exemplary service. Succession planning will be initiated to encourage staff to develop their skills and capabilities in preparation for growth within the organization. In FY 2013, Village Administration will look at how employee tasks and duties are accomplished, by evaluating work processes with an aim toward improving e fficiency. Administration, under the guidance of the Village Manager, will evaluate its approach to developing and executing capital projects, with the goal to envision, conceptualize, fund, and accomplish these projects in a timely fashion that will optimize the use of available capital funding. The Village Manager’s Office will continue to operate in an effective, efficient, and professionally responsible fashion, following the goal-setting support and policy direction of the Village Council. During Fiscal Year 2013, the Village Manager’s Office will also remain committed to lowering personnel, capital, and operational costs wherever possible while continuing to make the Village of North Palm Beach the “best place to live under the sun.” FY 2013 Proposed Budget Page 82 of 283 Goals and Objectives In addition to the “New Initiatives,” in the coming year, the Village Manager’s Office plans to achieve the following goals and objectives: 1. Provide leadership and oversight of Village-wide governance, functions, services and projects. 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. Implement and maintain a comprehensive strategic plan. a. Integrate the Village strategic plan with annual budgeting through a unified process. 3. Research, develop and recommend Village-wide and departmental policies and procedures. a. Suggest changes in organizational structure and in types of services provided; evaluate staffing levels and prepare a reduction and transition plan. b. Evaluate specific programs and other contractual services throughout the Village for adequate and appropriate cost recovery for users while increasing cost effectiveness. 4. Provide supervision for all departments, offices and agencies of the Village. a. Establish a comprehensive program to review and evaluate all operational processes. 5. 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. Performance Measures Performance Measure FY 2011 Actual FY 2012 Projected FY 2013 Estimated Attended Council Regular meetings, Workshops, and Special meetings 24 Regular 24 Workshops 6 Special 20 Regular 24 Workshops 7 Special 20 Regular 24 Workshops 7 Special Staffing levels: Full-time Part-time 146 133 144 124 145 123 Millage Rate 6.9723 6.9723 7.67 Village Newsletter circulation 101,400 101,400 109,200 FY 2013 Proposed Budget Page 83 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetVillage ManagerOriginal Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay186,313$ 189,178$ -2% 255,503$ 210,279$ 197,776$ Overtime Pay - - 0% - - - Part-time Pay - 186,313 - 0% - - - Benefits: Pension29,523 29,803 -1% 30,405 32,626 29,566 Health Insurance 23,392 22,280 5% 21,900 23,933 19,743 FICA/Medicare 14,322 14,465 -1% 14,925 12,328 11,978 Long Term Disability Insurance 808 979 -17% 910 960 950 Short Term Disability Insurance 485 - 0% - - - Life Insurance 696 864 -19% 801 864 882 Worker's Compensation 323 284 14% 338 403 1,224 Other - 69,549 - 0% - - - 255,862 $ 257,853$ -1% 324,781$ 281,393$ 262,118$ OperatingAdvertising000% 000 Books & Publications 150 1500% 000 Conferences & Seminars 1,000 1,710-42% 2500 Contractual Services 2,258 2,2580% 1,823883484 Materials & Supplies 3,000 2,50020% 1,3011,455965 Memberships & Dues 2,800 2,00040% 1,751914620 Printing & Binding 800 50060% 450198228 Professional Services 1,200 95026% 1,1651,1361,193 Travel & Training 2,862 8,112-65% 77100 Utilities 0 481-100% 2003,4226,711 Other Operating Costs 1,100 200450% 582623654 15,170 18,861-20% 8,0678,63110,856 CapitalCapital000% 000 000% 000 Total Exp enses 271,032 $ 276,714$ -2% 332,848$ 290,024$ 272,974$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 84 of 283 Human ResourcesDirector of Human Resources 1 FTHuman Resources Specialist 1 FT Summary: Change: FT=2 FY 2013 Proposed Budget Page 85 of 283 Human Resources Mission Statement To deliver customer focused services and support to all Village departments and employees with co mpetency, care, and quality in support of the Village’s mission and strategic priorities. Service Levels Narrative The Human Resources (HR) Department supports all other Village Departments through the implementation and management of comprehensive employee benefit programs, development and administration of safety and workers comp programs, ensuring of current and compliant personnel policies and procedures, supervision of performance a nd compensation programs, and support of all employee relations issues. Development and administration of these programs in one office ensures consistency and objectivity in their administration. Human Resources works to ensure all other Village departments have the necessary resources and support to best manage their human capital. Our department provides centralized personnel administration and record-keeping, background screening, training and development programs, collectiv e-bargaining support, workers’ compensation case management, and uniform application and consideration of State and Federal labor laws and of the Village’s Personnel Rules and Regulations. Our department strives to stay abreast of all state and federal legal changes in order to ensure full compliance across the Village. The Village employs 145 full-time and 123 part-time (both year-round and seasonal) positions. Additionally, the Village offers a benefits package to all full-time staff. Our Health and Welfare Benefits consists of employer-funded medical and dental coverage to all employees, as well as optional employer-subsidized dependent coverage. The self-funded retirement plans options offered by the Village are extremely generous. In addition, we offer a Flexible Spending Account, Life and AD&D insurance, Long-Term Disability, Vision, and other optional insurance programs. The Village also offe rs Tuition Reimbursement and a completely confidential Employee Assistance Program. HR is responsible for delivering these programs equitably across our full- time employee workforce and in full compliance of all Federal and State healthcare regulations, (i .e., PPACA, COBRA, HIPAA, Medicare, etc.). Currently the HR Department is staffed with one (1) Director of Human Resources and one (1) full-time Human Resources Specialist. The HR Director oversees and supervises all areas of HR and risk management. This includes providing advice and guidance regarding: personnel support and regulation, policy development and legal compliance, employee benefit management, hiring administration, development of training programs, objective investigation and analysis of personnel matters, disciplinary actions, and/or employee complaints to ensure that Village policies are being enforced fairly and consistently. The HR Director is also the Village’s designated Safety Coordinator under its Village Safety Policy. As such, the HR Director chairs all Safety Committee meetings, and ensures OSHA–level standards are met for reporting, accident investigations, and safety improvements. The HR Specialist works closely with the HR Director to develop and implement full-employment cycle support programs for all employees, and helps to ensure the maintenance of a neutrality and confidential environment for all Village Employees. The Human FY 2013 Proposed Budget Page 86 of 283 Resources Specialist serves as a front-line liaison for the department, administering new-hire orientation, answering employee and vendor inquiries, maintaining confidential department records, providing pr oject support, resolving employee issues, and educating employees regarding their rights and responsibilities. The Human Resources Department maintains the Village’s Comprehensive Pay and Classification Plan and position descriptions for all Village jobs. Accordingly, HR conducts market-research on these issues and recommends modifications to Village methods and programs as appropriate. In addition to the duties already mentioned, the HR Department is responsible for the following functions:  Renewals of all workers’ compensation and group insurance plans  Labor relations and collective bargaining with Federation of Public Employees (FPE), Police Benevolent Association (PBA), and International Associ ation of Fire Fighters (IAFF) unions  Managing all workers’ compensation cases with workers’ compensation carrier and health clinic/providers; and  Coordination of all annual employee performance evaluations. Federal and State Human Resource Laws are in a constant state of flux. This being the case, it is imperative that the Village HR Department keeps a pulse on the current regulatory changes in order to ensure that these changes are consistently communicated and implemented across all departments. Our staff attends regular Human Resource and Benefit Training sessions to stay up to date and support the Village accordingly. HR has partnered with the Village’s Agent of Record (and health insurance broker) to keep abreast of the changes in healthcare regulations, including noticing, coverage, and minimum levels of care requirements. HR continues to work closely with the Village’s broker to negotiate the best pricing for group health insurance with a quality carrier that has a viable network and a balanced benefits package. Traditionally the Village has offered both an HMO and POS (or PPO) option to its employees to offer a choice of healthcare maintenance programs with a combination of network discounts and in-and out-of-network pricing. The average cost for single (employee-only) coverage has risen steadily for several years. These increases are due to a combination of market-related inflation and the Village’s claims experience. With less than 500 full-time employees, the Village is not a large enough employer to be rated by the carriers on claims experience alone. However, we recognize that keeping a positive claims experience can help to reduce the rate at which premiums increase. In the coming year, HR plans to begin to foster a cultural shift which develops employee engagement with regard to health and wellness. An agency’s workers’ compensation experience modification rating (MOD) measures the ratio of expenses to premiums paid and is often used as an indicator of an employer’s safety record. The norm would be a rating of 1.0 w ith ratings over 1.0 indicating a high ratio of workers’ compensation expenses (i.e. injury-related payments) and a rating under 1.0 indicating a low ratio of expenses. MOD ratings also affect workers’ compensation premiums; with MOD ratings over 1.0 increasing an agency’s premiums and ratings under 1.0 discounting them. The Village’s MOD for the current year is .83. It is vital to consistently focus on employee safety practices and safety programs in order to sustain our Workers Comp premiums at manageable levels. FY 2013 Proposed Budget Page 87 of 283 Current Year Accomplishments and New Initiatives In addition to the projects outlined above, during Fiscal Year 2011/2012, the HR Department also accomplished the following:  Hired a new Human Resources Director in order to re- evaluate current policies and procedures, as well as bring new perspective and ideas to the HR Department and Village as a whole.  Begun review and revision of Village Personnel Policies and Procedures, in anticipation of introducing a new Employee Handbook by year-end. Additionally, in Fiscal Year 2011/2012 the HR Department plans to:  Review existing employee insurance plans, benef its levels and methods of implementation in or der to lower employer costs; and  Perform a full employee salary and benefit analysis. Goals and Objectives In the coming year, the Human Resources Department plans to achieve the following goals and objectives: Council Goal: Protect the financial integrity of the Village in a difficult economic environment Department Goal: Minimize the Village’s exposure to employer-liability issues and maintain excellent employee/employer relations through staff and supervisor knowledge of and compliance with all State and Federal employment laws and Village policies. Objectives: a. Scan all employee files electronically. b. Ensure HR Staff monitors and implements all legal changes immediately. c. Maintain a competitive Comprehensive Pay and Classification Plan. d. Maintain/revise job descriptions for all Village positions and create new ones as required. e. Revise and distribute the Village Policy and Procedure Manual to all Village Employees. f. Develop and Distribute a Qu arterly Employee Newsletter. Department Goal: Minimize adverse financial impact s to the Village by providing the highest possible levels of employee health, dental, vision, disability, and life insurance, while managing premiums and focusing on improving employee wellness. Objectives: a. In coordination with our Benefits Broker, current employee health & wellness programs will go to RFP this year. b. Develop continual wellness initiatives to reinforce importance of employee health on a year-round basis. Maintain a high quality of life in the Village Department Goal: Provide the highest quality customer service and seek to maintain/improve employee job-satisfaction and retention rates through the speedy recruitment of strong employees in the pursuit of excellence throughout the Village. Objectives: a. Obtain/maintain high quality, flexible benefit programs that are responsive to employee needs and provide quality and value. b. Implement consistent safety program across the Village. FY 2013 Proposed Budget Page 88 of 283 Performance Measures Performance Measure FY 2011 Actual FY 2012 Estimated FY 2013 Projected Increase the number of training programs offered to general staff: HR General knowledge Percent Change Supervisory General knowledge 2 2 N/A N/A 4 4 +100% +100% 6 6 +50% +50% Increase the number of Revised PPM policies Percent Change 4 N/A 4 0% 8 200% Increase participation in Employee Wellness & Benefits Fair Number of Employees Number of Vendors Percent Change Employees Vendors 67 16 N/A N/A 100 18 149% 112% 150 20 +150% +111% Scan all employee files Number of current employee files Number of termed employee files Percent Change N/A N/A N/A 300 50 20 700 Increase opportunities for and participation in “Lunch & Learns.” Number of Sessions Av. Number of Participants Percent Change Number of Sessions Av. Number of Participants 4 6 N/A N/A 4 6 6 8 150% 133% As illustrated above, the Village’s workers’ compensation experience modification rating (M OD) was 1.17 in Fiscal Year 2009 and declined sharply (for the better) to .92 in Fiscal Year 2010. It is currently at .83 this year. The Village hopes to maintain a MOD of below 1.0 again for Fiscal Year 2013. Medical premiums have increased by an average of 31% over the past several years. The Village continues to prioritize wellness in an effort to maintain a positive claims experience and to reduce the rate at which premiums increase going forward. Average Total Monthly Medical Insurance Premiums $- $200.00$400.00$600.00$800.00$1,000.00$1,200.00$1,400.00$1,600.00$1,800.00$2,000.00 FY 2009/10 FY 2010/11 FY 2011.12 FY 2012/13Projected Single +1 Family FY 2013 Proposed Budget Page 89 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetHuman Resources Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay 139,686$ 143,669$ -3% 142,061$ 134,908$ 133,314$ Overtime Pay - - 0% - 1,675 - Part-time Pay - 139,686 - 0% - - - Benefits: Pension 25,710 26,094 -1% 20,858 27,708 28,756 Health Insurance 34,027 32,438 5% 31,864 31,720 23,807 FICA/Medicare 10,686 10,983 -3% 9,773 9,093 9,207 Long Term Disability Insurance 629 848 -26% 825 813 783 Short Term Disability Insurance 503 - 0% - - - Life Insurance 174 216 -19% 217 219 216 Worker's Compensation 241 216 12% 223 257 816 Other 4,675 76,645 - 0% - - - 216,331 $ 214,464$ 1% 205,820$ 206,393$ 196,899$ OperatingContractual Services1,1601,1600% 931789864 Printing & Binding 700 6882% 177760111 Postage 100 1000% 80 018 Employee Assistance Program 4,700 4,00018% 2,9602,9603,620 Employee Physical Exams 5,268 2,220137% 2,2463,784 0 Employee Relations 10,000 10,0000% 10,1029,6818,767 Materials & Supplies 800 843-5% 1,5391,833651 Professional Services 30,750 7504000% 5602,7921,990 Books, Publications & Subscriptions 3,943 3,9430% 8102,0442,171 Memberships & Dues 1,040 69051% 676525558 Conferences & Seminars 500 00% 000 Travel & Training 4,000 2,50060% 9681,338498 Utilities 0 00% 0268872 Other Operating Costs 0 00% 0(0)(0) 62,961 26,894134% 21,04826,77620,120 CapitalComputer Hardware & Software000% 000 000%000 Total Expenses 279,292 $ 241,358$ 16% 226,868$ 233,169$ 217,019$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 90 of 283 FinanceDirector of Finance 1 FT Summary: Change: FT = 5PT = 1 Finance Manager 1 FT Accounting Clerk 3 FT Finance Intern 1 PT FY 2013 Proposed Budget Page 91 of 283 Finance Mission Statement To establish and maintain adequate internal controls that safeguard the Village’s assets and ensure they are efficiently and effectively allocated, to help maintain the Village’s strong financial condition by maintaining revenue levels that are sufficient to carry out Council priorities and goals, and to support staff in providing citizens with the appropriate service levels that they have come to expect. Service Levels Narrative As the largest support department, Finance provides administrative, operational and financial assistance to management, elected officials and the Village’s residents. The Department’s responsibilities primarily relate to the administration, control and reporting of all Village finances. The Department monitors the Village’s fund balances, prepares the Village’s annual budget document, invests the Village’s excess cash balances, reports on Village grants, and prepares the Village’s financial reports – including the Comprehensive Annual Financial Report (“CAFR”). The Village’s CAFR has received the Certificate of Achievement in Financial Reporting from the Government Finance Officers As sociation (“GFOA”) for 24 consecutive years. Prudent financial management has contributed to the increase in the Unassigned Fund Balance for the Village General Fund. This gives the Village an adequate and important financial “cushion” to meet unexpected financial hardships. The General Fund Unassigned Fund Balance at September 30, 2011 is unused and unbudgeted in this proposed budget - remaining at a level of $10.68 million. The Finance Director oversees and supervises all areas of the Finance Department. This includes providing oversight, guidance, financial policy, cash/investment management, debt management, and the monitoring and developing of financial strategies. The Director also enforces policies that ensure adequate financial procedures, fiscal solvency, and financial statement integrity through the maintenance of proper internal controls. The Director is responsible for: preparing and distributing the various financial reports of the Village; overseeing quarterly financial analyses; tracking performance indicators and financial trends; establishing standard operating procedures for the fiscal operation of the Village; tracking payment schedules; securing financing for vehicles and large capital expenditures (e.g., leases, Capital Improvement, etc.), and developing procedures for monitoring and facilitating timely debt payment. The Finance Manager assists the Director by overseeing the Finance Department’s day-to-day operations and is responsible for financial reporting and internal controls. The Department is responsible for the following functions:  Preparing, recording, analyzing and monitoring all of the Village’s financial transactions;  Preparing various Village’s financial reports;  Monitoring and improving all Village internal financial controls;  Verifying accuracy, completeness, legitimacy, and proper account recording for all Village expenditures;  Ensuring that payment is remitted timely and accurately in accordance with Village procurement policies; FY 2013 Proposed Budget Page 92 of 283  Processing all payroll-related functions including direct deposit and the issuance of payroll checks to Village employees;  Reconciling quarterly pension statements and submitting all payroll reports;  Coordinating and preparing the Village’s Annual Budget and performance measures; and  Coordinating and preparing the Annual Audit Report (CAFR) with the Village Auditor. Current Year Accomplishments and New Initiatives During Fiscal Year 2011/2012, the Finance Department achieved the following new initiatives and goals for improvement:  Facilitated the annual independent audit process resulting in an unqualified opinion with no management letter comments;  Implemented GASB Statement No. 54 (Fund Balance Reporting and Governmental Fund Type Definitions);  Received the GFOA Distinguished Budget Award for the 3 rd consecutive year [previously this award had not been received since 1995 ];  Completed the update to the Accounting Policies and Procedures Manual for Internal Controls;  Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the 24th consecutive year;  Integrated electronic Finance records into Laserfiche document imaging system;  Completed and filed all Federal, State, and local reports on a timely basis; and  Completed monthly, quarterly and annual reports of Village fiscal affairs. Goals and Objectives In the coming year, the Finance Department plans to achieve the following goals and objectives: Council Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Department Goal: Maintain the Village’s financial systems in conformance with all State and Federal laws, Generally Accepted Accounting Principles (GAAP), standards of the Governmental Accounting Standards Boards (GASB), and the Government Finance Officers Association (GFOA). Objectives: a. Continue to facilitate the annual audit process ensuring that the Village maintains its compliance with State and Federal agencies, without exception, and that the financial statements are presented fairly and accurately. b. Facilitate the implementation of new accounting and auditing standards, as applicable, issued by the Governmental Accounting Standards Board (GASB). c. Prepare the annual budget meeting GASB requirements and timelines and Florida Truth in Millage (TRIM) regulations. d. Maintain compliance with the GFOA in order to receive the GFOA Distinguished Budge t Award and the GFOA Certificate of Achievement Award each year. FY 2013 Proposed Budget Page 93 of 283 Department Goal: Prepare a balanced budget that effectively addresses the Village’s goals, accurately reflects the Village’s financial position, provides appropriate information to interested parties, and supports sound financial decisions. Objectives: a. Provide services and reports related to resource allocation, fiscal analysis, and financial fo recasting to assist the Village Council, Village Manager, and Village departments in establishing priorities and allocating resources appropriately. b. Oversee and report on a timely and accurate basis all budgetary information in the Village’s annual budget to ensure proper management and reporting of the Village’s fiscal resources. c. 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. Department Goal: Manage the accounting, budgeting and financial processes, to ensure accuracy, timeliness, and adherence to established practices and guidelines. Objectives: a. Process accurate financial and budgetary transactions, reports, analyses and provide customer assistance in a timely manner. b. Produce relevant, accurate, and timely financial reports online (current) monthly, quarterly, and annually. c. Ensure timely and accurate issuance of all vendor checks, payroll disbursements, and procurement and renewal of goods and services for the Village. d. Continue to streamline internal processes and enhance service levels. Performance Measures Performance Measure FY 2011 Actual FY 2012 Projected FY 2013 Estimated Number of Years awarded the “Certificate of Achievement for Excellence in Financial Reporting” by GFOA 23 24 25 Receive an unqualified audit opinion each year Yes Yes Yes Number of Management Letter Comments in the audit 0 0 0 Number of Years awarded the “Distinguished Budget Award” by GFOA 2 3 4 FY 2013 Proposed Budget Page 94 of 283 The general fund is the chief opera ting fund of the Village. As a measure of the general fund’s liquidity, it is useful to compare the unassigned fund balance to total fund expenditures: 49%51%53%55%57%59%61%63%65% FY 2010Actual FY 2011Actual FY 2012 Projected FY 2013 EstimatedFund Balance as % of Annual Expenditures The following charts illustrate some departmental workload indicators: 7508008509009501,000Number of Purchase Orders Issued# Purchase Orders 8568599511,000FY 2010Actual FY 2011Actual FY 2012 Projected FY 2013 Estimated 5,8005,9006,0006,1006,2006,300 Number of Accounts Payable Checks Issued# A/P Checks 5,9636,2596,0006,000FY 2010Actual FY 2011Actual FY 2012 Projected FY 2013 Estimated 6,3906,4006,4106,4206,4306,4406,4506,4606,470 Number of Payroll Checks Issued # P/R Checks 6,4636,4196,4206,420FY 2010Actual FY 2011Actual FY 2012 Projected FY 2013 Estimated FY 2013 Proposed Budget Page 95 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetFinance Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 Personnel Salary: Regular Pay 329,250$ 317,541$ 4% 306,840$ 297,770$ 276,700$ Overtime Pay 6,000 9,600 -38% 3,062 2,678 7,895 Part-time Pay 11,117 346,367 10,657 4% 9,781 14,576 14,442 Benefits: Pension 68,197 65,780 4% 60,607 70,643 71,189 Health Insurance 53,163 50,620 5% 49,669 47,573 40,905 FICA/Medicare 26,497 25,821 3% 22,531 22,187 21,129 Long Term Disability Insurance 1,482 1,872 -21% 1,806 1,736 1,631 Short Term Disability Insurance 1,094 - 0% - - - Life Insurance 435 540 -19% 539 537 542 Worker's Compensation 598 507 18% 529 600 1,824 Other - 151,466 - 0% - - - 497,833 $ 482,938$ 3% 455,364$ 458,300$ 436,257$ OperatingBooks, Publications & Subscriptions 300 3000% 295839222 Conferences & Seminars 700 7000% 0115772 Contractual Services 30,000 30,0000% 22,59121,43729,525 Materials & Supplies 14,500 10,00045% 14,9987,3546,786 Memberships & Dues 450 37022% 450463440 Postage 100 1000% 238162199 Printing & Binding 4,000 4,0000% 4,5764,1172,356 Professional Services 700 4,200-83% 945894969 Travel & Training 1,100 1,1000% 0 01,456 Utilities 0 00% 01,9415,094 Other Operating Costs 0 00% (0)144(0) 51,850 50,7702% 44,09237,46647,819 CapitalCapital 0 00% 000 000%000 Total Exp enses 549,683 $ 533,708$ 3% 499,456$ 495,766$ 484,076$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 96 of 283 Information TechnologyDirectorofInformationTechnology1FTNetwork Support Specialist 1 FT Technical Support Specialist 1 FT Summary: Change: FT=3FT = 3 PT = 0 FY 2013 Proposed Budget Page 97 of 283 Information Technology Mission Statement Information Technology is committed to providing the Village staff with adequate technology to better perform their daily job functions and to provide effec tive and timely support as needed. Service Levels Narrative The Information Technology (IT) Department provides Village staff with all information technology related assistance. The department’s responsibilities include: daily data back-ups; recovery, installation, and support of all desktop-related systems; network support and troubleshooting; voice and data cabling; wireless video support; troubleshooting of Country Club point-of-sale (POS) systems; web programming and design; graphic arts and design; database administratio n; PBX and VOIP phone system support; and support of all Public Safety Mobile Data solutions. The IT Department also provide s Village residents with online services such as online tee-times and reservations for Golf and Activity registrations with the Pa rks and Recreation Department. The IT Department is continuing its efforts to provide additional online services to the residents such as online public records requests and checking building perm it status. The IT Department also provides guidance to depart ment heads on all technology- related purchases. In addition to the duties already mentioned, the IT Department is also responsible for the following functions:  Support of Department of Public Safety’s radio dispatch network;  Installation and troubleshooting of wireless video surveillance systems;  Ordering and implementation of new software and hardware related items;  Emergency dispatch data consoles and infrastructure;  Employee training on Village applications;  Computer Aided Dispatch System;  Installation and troubleshooting of Village servers;  Fiber optic and voice cabling; and  Website and graphic design. Currently the IT Department is staffed with one (1) Director of Information Technology, one (1) full-time Network Support Specialist, and one (1) full-time Technical Support Specialist. The IT Director oversees and supervises all areas of the IT Department. The IT Director also enforces all computer-related policies to protect the Village infrastructure and is in charge of implementation and design of new technologies. The IT Director is also responsible for coordinating and planning special IT-related projects with outside vendors and department heads. The Network and Technical Support Specialists assist the IT Director by completing day-to-day work orders and service calls throughout the Village. Th e Technical Support Specialist also maintains IT-related inventory and is responsible for making sure all hardware and software and warranties are up-to-date. FY 2013 Proposed Budget Page 98 of 283 Current Year Accomplishments and New Initiatives During Fiscal Year 2011/2012, in addition to meeting all of its performance measures, the IT Department accomplished a significant amount of special projects including:  Design of new Country Club website;  Upgrade to new Email System;  Installation of new laptops in all Police patrol cars:  Installation of new surveillance cameras in the driving range building;  Implementation of new Laserfiche Server software;  Implementation and design of Weblink software for online public records access;  Installation of 3 new servers for new Community Development software;  Installed additional children’s computers in Village library;  Installation of new data dr ops in Finance file room;  Installation of new 911 dispatching system;  Installation of new backup server to expedite backup and restore jobs;  Installation of new Community Development Software;  Installation of new web filtering software to prioritize and manage network bandwidth;  Installation of new high bandwidth antennas on Old Port Cove for Village Surveillance System;  New DVR and camera in stallation at the Village Country Club;  Migration of Fax and Alarm lines over to Windstream Technologies;  Installation of 3 new printer/copier units in Public Safety;  Installation of new DVR unit and additional cameras throughout the Village library; and  Completed 15-20 IT re lated work orders per 24 hour period. Goals and Objectives In the coming year, the Information Technology Department plans to achieve the following goals and objectives: Council Goal: Maintain a High Quality of Life in the Village Department Goal: Continue to enhance online services to Village residents. Objectives: a. Continue to build and provide additional online access to Village services. b. Use in-house email databases to inform residents of Village events and activities. c. Send electronic flyers and newsletters to inform Village residents of special news and events. d. Provide online access to Public Records. Council Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Department Goal: Reduce the support costs of Village communications and technology by utilizing more efficient systems. Objectives: a. Decrease Village network infrastructure costs. b. Reduce downtime of department related systems. c. Continue to implement more web-based systems to streamline department workloads and cut costs. FY 2013 Proposed Budget Page 99 of 283 Performance Measures Performance Measure FY 2011 Actual FY 2012 Projected FY 2013 Estimated Reduce the number of virus attacks on Village network 0 1 1 Continue maintenance schedule for Village computers to reduce the amount of hardware related work orders Followed monthly Schedule. Continue with monthly maintenance schedule Continue with monthly maintenanceschedule. Replace hardware as needed. Increase number of online citizen services 4 5 or more 5 or more Obtain more email information from Village residents and increase current database by 10% Over 500 700 Over 1,000 Email Transmissions: As shown above, 87% of the Village’s email transmissions are spam or virus related. Only 13% of emails sent to the Village are allowed entry, which, in turn, protects Village computers from unwanted spyware and harmful virus attacks. IT Work Orders: In 2011, the Information Systems Department completed 2,796 IT related work orders. (Not including special projects or server related issues). As shown above, Village work orders have decreased this current year, mainly due to replacement of old equipment and preventative maintenance on existing hardware. The Information Systems department has been able to build computer systems in house to replace old units with a tremendous cost savings to the Village. Email Transmissions87 7 6 Spam (rejected mail) Allowed Ignored IT Work Orders 2,500 2,400 2,796 22002300240025002600270028002900 FY 2011Actual FY 2012 Projected FY 2013 Estimated FY 2013 Proposed Budget Page 100 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetInformation TechnologyOriginal Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay217,173$ 215,867$ 1% 173,652$ 171,033$ 164,339$ Overtime Pay - - 0% - - - Part-time Pay - 217,173 - 0% 26,503 18,826 18,326 Benefits: Pension38,395 37,959 1% 23,158 31,893 32,277 Health Insurance 24,339 23,156 5% 16,717 17,038 14,653 FICA/Medicare 16,614 16,503 1% 14,905 14,115 13,566 Long Term Disability Insurance 956 1,245 -23% 990 967 936 Short Term Disability Insurance 733 - 0% - - - Life Insurance 261 324 -19% 216 216 216 Worker's Compensation 375 324 16% 315 363 1,128 Other - 81,673 - 0% - - - 298,846 $ 295,378$ 1% 256,455$ 254,450$ 245,440$ OperatingBooks, Publications & Subscriptions000% 000 Conferences & Seminars 0 00% 000 Contractual Services 8,000 5,80038% 3,6031,2111,396 Materials & Supplies 18,000 6,000200% 10,0134,4783,315 Memberships & Dues 0 00% 000 Professional Services 6,900 6,9000% 6,9004,600170 Repairs & Maintenance 3,000 3,0000% 1,6584,7862,445 Travel & Training 0 00% 000 Utilities 1,000 9614% 96210,78119,972 Other Operating Costs 0 00% 0 (0)45 36,900 22,66163% 23,13625,85527,343 CapitalComputer Hardware & Software 0 18,750-100% 9,7065,1059,520 0 18,750-100% 9,7065,1059,520 Total Expenses 335,746 $ 336,789$ 0% 289,297$ 285,410$ 282,303$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 101 of 283 Village Attorney Mission Statement To provide sound, effective, and timely legal advice and representation to the Village Council and Village Administration. Service Levels Narrative The Village Attorney Office is contracted to the following outside law firms:  The firms of Leonard Rubin, P. A. and the Law Office of Glen Torcivia and Associates have served in the capacity of Village Attorney since 2006.  The firm of James A. Cherof, Esq., has served in the capacity of Village Labor Attorney since 1997. The Village Attorney’s office considers and responds to Village legal requirements and needs. 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; and conducts litigation. The Village Labor Attorney represents the Village Council and Village Administration in labor relations and collective bargaining matters. During Fiscal Year 2009-2010, the Village transitioned from a Code Enforcement Board to a Special Magistrate for the enforcement of Village Codes. The Special Magistrate alone now hears evidence, decides cases, and addresses fi nes regarding cases advanced by the Code Enforcement Division of the Community Development Department. The Special Magistrate is paid from the existing budget for Village Attorney-related services, in lieu of the former arrangement, in which the Village Attorney served as legal counsel to the Code Enforcement Board. FY 2013 Proposed Budget Page 102 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetVillage Attorney Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 OperatingLegal Services-Village Attorney 120,000 120,0000% 105,155111,54095,391 Legal Services-Special 20,000 20,0000% 22,93818,02919,875 Legal Services-Labor 30,000 30,0000% 31,59923,78718,817 170,000 170,0000% 159,692153,356134,083 Total Expenses 170,000 $ 170,000$ 0% 159,692$ 153,356$ 134,083$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 103 of 283 VillClkVillage Cler k Village Clerk 1 FTDeputy Village Clerk1 FT AdministrativeAssistant 1 FT Summary: Change FT = 3PT=0PT = 0 FY 2013 Proposed Budget Page 104 of 283 Village Clerk Mission Statement To serve the Village Council and residents of North Palm Beach by recording and preserving all proceedings of the Village Council. Service Levels Narrative The Office of the Village Clerk provides these services to the Village Council, Administration, and residents:  Council agenda preparation, compilation, and distribution, including online publication of agendas and backup materials on the Village website and Council iPads;  Attendance at all Village Council meetings and transcription of minutes;  Legal advertisement and codification of ordinances;  Execution and distribution of ordinances, resolutions, agreements, contracts, and proclamations;  Village election administration;  Management of Council correspondence;  Notice of Village Council and advisory board meetings, public hearings, and collective bargaining sessions through public postings and publication in the Village Newsletter, on the website and in newspapers of general circulation;  Code Enforcement Special Magistrate administrative support, including preparation, distribution, filing, and recording of hearing notices, orders, liens, and lien releases;  Coordination and facilitation of public records requests;  Records retention and disposition, including digital imaging of permanent/long-term records and indexing in electronic records database;  Notary public services;  Preparation and distribution of informational packets to new Village residents;  Notification to advisory board members of appointments and term expirations and preparation of associated reports;  Publication of advisory board vacancies and solicitation of new applicants;  Online publication and maintenance public records;  Issuance of certification of Village liens and assessments in response to real property transactions; and  Coordination of the Village’s support program for our adopted military unit in partnership with Support Our Troops USA, Inc. The first runoff election for a Village Council seat in 37 years was held on March 27, 2012. Previously, the last runoff election was in 1975. 1,466 votes were cast in 1975 vs. 1,493 in 2012. In 2011, volunteers with the Nort h Palm Beach Support Our Troops program incorporated as “Support Our Troops USA, Inc.” a not-for-profit corporation with 501c3 status. Support Our Troops USA, Inc. is an organi zation of unpaid volunteers, with 100% of all contributions and donations used to deliver goods and services to our military personnel. The Village of North Palm Beach, in partnership with Support Our Troops USA, Inc., continues its mission to demonstrate concern and raise the morale of our adopted military unit, the soldiers of the 2-27 Infantry, “Wolfhounds.” FY 2013 Proposed Budget Page 105 of 283 Current Year Accomplishments and New Initiatives During Fiscal Year 2011/2012, the Clerk’s office implemented the following procedures and programs to enhance services to the Council, Administration, and residents:  Collaborated with IT to implement digital agenda packets for the Village Council through the use of iPads to provide quick, paperless access to agenda backup, as well as frequently referenced documents and informational links, such as the Annual Budget, Code of Ordinances, advisory board agendas and mi nutes, investment reports, Village website, and local, state, and federal agency websites.  Recognized volunteers and promoted public participation through advisory board member profiles in the Newsletter;  Attended and transcribed minutes for 54 Village Council meetings in Fiscal Year 2010/2011, including 24 Regular Sessions, 17 Workshop Session, 7 Budget Workshop Sessions, and 6 Special Sessions; with Fiscal Year 2011/2012 currently on target for similar numbers;  Provided administrative support in Fiscal Year 2010/2011 for Code Enforcement Special Magistrate Hearings, including preparation of 103 case files, 22 liens and 15 releases recorded; at Fiscal Year 2011/2012 mid-point, support included preparation of 41 case files, 10 liens and 8 releases recorded; and  Published notice of Council meetings, provided online agendas and backup materials, and advertised advisory board openings, election information, Meet the Candidates reception, and Support Our Troops activities in the Village newsletter and through email;  Updated Council, Clerk, Advisory Board, and Community Calendar web pages (28) on a weekly basis or as necessary. On June 1, 2011, all 38 Palm Beach County municipalities came under the jurisdiction of the Palm Beach County Ethics Commission and Inspector General. The Village Council, Advisory Board members, and employees received training in the Palm Beach County Code of Et hics. Ethics training will be ongoing as needed, for new official s, board members, and employees. Goals and Objectives The Clerk’s office is committed to expanding the availability of online public records through digital imaging of bids, proposals, contracts, leases, agreements, plats, site plans, land development studies, and historic documents. The Clerk’s office will continue to promote public participation and seek to identify new areas of volunteer opportunities and meaningful acknowledgements of public service. Council Goal: Enhance the spirit and part icipation of our community Department Goal: Encourage resident participation in Village Boards and programs. Objectives: a. Publicize volunteer opportunities through the Village newsletter, website, local newspaper, and direct mail notifications. b. Promote volunteers through articles and photos in the Village newsletter and on the website. c. Recognize volunteers at Village Council meetings and special events. d. Coordinate with other departments to identify and promote short-term commitment opportunities for volunteerism. FY 2013 Proposed Budget Page 106 of 283 Council Goal: Maintain a high quality of life in the Village Department Goal: Enhance communication with residents through the Village Newsletter and website. Objectives: a. Expand online availability of Vi llage records by increasing digital imaging of permanent/long-term records. b. Continue collaboration with Village Historian to increase online availability of archived historical records. c. Develop question and answer column in Village Newsletter in response to frequently asked quest ions, requests for information, comments and suggestions, and historical inquiries. Department Goal: Improve communication and response to the public and encourage suggestions from the public. Objectives: a. Implement informational screen in Village Hall lobby for ongoing slide show of upcoming meetings and events. b. Track suggestions received, responses issued, actions taken, and/or programs initiated. c. Publish the best suggestions received in th e Newsletter. Performance Measures Performance Measure FY 2011 Actual FY 2012 Projected FY 2013 Estimated Newspaper and Village Newsletter articles and postings about volunteer opportunities 36 30 30 Number of applications received for Village Boards and Committees 17 20 20 Percentage of public records provided within five (5) business days of receiving the request 147/173 85% 153/180 85% 87/115 76% Percentage of public records provided on the same day as requested 75/173 43% 77/180 43% 46/115 40% Percentage of public records provided at no charge 124/173 72% 108/180 60% 69/115 60% Number of suggestions received from public 12 20 30 FY 2013 Proposed Budget Page 107 of 283 173 147 75 124 180 153 77 108 115 87 46 69 0 50100150200 FY 2011Actual FY 2012 Projected FY 2013 Estimated Public Records Requests Total Requests Responded within 5 days Responded Same Day Responded at No Charge Public Records Requests: The public may review or obtain copies of records by searching the online public records database, or contacting the Clerk’s office or relevant department. Clerk’s office staff ensures that documents are provided to the requestor in a timely manner. Records that are available electronically are provided at no charge via email or online, whenever practicable. 285 329 400 415 0100200300400500 FY 2010Actual FY 2011Actual FY 2012 Projected FY 2013 Estimated Lien Certifications Lien Certifications: Title companies submit requests to the Clerk’s office for a records search to determine if there are any outstanding Village liens or assessments against a property. Liens may be imposed for Code violation fines or a property may be subject to an assessment for water lines. The number of lien certifications issued is a general indication of property sales, refinances, or tr ansfers of ownership. FY 2013 Proposed Budget Page 108 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetVillage Clerk Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay192,714$ 185,931$ 4% 178,703$ 172,044$ 161,979$ Overtime Pay - - 0% - - - Part-time Pay - 192,714 - 0% - - - Benefits: Pension38,403 36,720 5% 33,212 39,279 39,812 Health Insurance 24,339 23,156 5% 22,287 22,504 19,297 FICA/Medicare 14,743 14,213 4% 12,744 12,130 11,442 Long Term Disability Insurance 854 1,091 -22% 1,042 998 946 Short Term Disability Insurance 651 - 0% - - - Life Insurance 261 324 -19% 324 324 324 Worker's Compensation 333 279 19% 282 328 972 Other - 79,584 - 0% - - - 272,298 $ 261,714$ 4% 248,595$ 247,606$ 234,773$ OperatingBooks, Publications & Subscriptions000% 0115154 Conferences & Seminars 310 19559% 255235185 Contractual Services 2,500 2,3009% 3,0011,8661,779 Election Expense 17,500 17,5000% 18016,084965 Materials & Supplies 3,400 3,4000% 3,1763,7323,995 Memberships & Dues 545 5450% 488530490 Printing & Binding 500 5000% 727530330 Professional Services 100 1000% 33101101 Special Events 0 00% 731 0 0 Support Our Troops 0 00% 01946,923 Travel & Training 975 1,067-9% 5167361,545 Utilities 0 00% 01,0802,492 Other Operating Costs 900 9000% 842821923 26,730 26,5071% 9,94926,02419,882 CapitalCapital 0 00% 9,495 0 0 000%9,495 0 0 Total Expenses 299,028 $ 288,221 $ 4% 268,039$ 273,630$ 254,655$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 109 of 283 General Services - Village Hall Mission Statement This Division of the General Fund is for the express 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  General Fund Property & General Liability Insurance allocation FY 2013 Proposed Budget Page 110 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetGeneral Services-Village HallOriginal Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 OperatingHistorian1,0001,0000% 431 01,571 Materials & Supplies 5,000 4,50011% 3,6213,9163,618 Newsletter 30,000 41,012-27% 34,95630,26634,103 Postage 35,000 35,0000% 24,88226,26623,627 Rental 8,600 12,100-29% 9,7646,6008,426 Utilities 31,529 34,760-9% 31,86528,32931,491 Other Operating Costs 80 800% 76 0 56 111,209 128,452-13% 105,59595,376102,892 CapitalConstruction & Major Renovation000% 000 Machinery & Equipment 0 50,100-100% 000 0 50,100-100% 000 Total Expenses 111,209 $ 178,552$ -38% 105,595 $ 95,376$ 102,892$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 111 of 283 PublicSafety Law Enforcement Department This is a combined organization chart for Public Safety. Please refer to the organization charts provided for each department in the following pages. Chief of Police 1 FT Administrative Coordinator 1 FT Fire Rescue DepartmentFire Chief 1 FT CALEA Manager 1 PT (+1 PT)Captains 2 FT Captain 1 FT ClericalSpecialist1FT Fire Rescue Shifts: Fire Lieutenants3 FTFirefighter/Medics 15 FTFirefighter/EMTs 3 FT Criminal Investigations: Sergeant 1 FTPoliceOfficer(Detective)3FT Patrol Division : Sergeants 4 FT Fire Inspector 1 FT Clerical Specialist 1 FT Volunteer Firefighters 18 Police Officer (Detective) 3 FT Police Officer (Crime Scene) 1 FT Police Officer 16 FT SpecialOperations: Public Safety Aide 2 FTSchool Crossing Guards 12 PT Special Operations: Sergeant 1 FTPolice Officer (K-9) 1 FTPolice Officer (Marine Unit) 1 FT Emergency Dispatcher 6 FTRecords Clerk 2 FT Summary: Change: FT = 67PT = 13+1 PTVolunteers = 23 Reserve/Volunteers 5 FY 2013 Proposed Budget Page 112 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetPublic Safety (combined)Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay 4,453,590$ 4,429,961$ 1% 4,170,333 $ 4,101,513$ 3,890,749$ Overtime Pay 242,800 273,000 -11% 206,057 302,581 270,198 Part-time Pay 67,386 4,763,776 51,698 30% 60,342 51,162 51,371 Benefits: Pension 982,461 975,188 1% 783,529 818,691 743,507 Health Insurance 670,555 628,731 7% 653,190 598,965 486,928 FICA/Medicare 364,430 363,455 0% 322,093 323,600 307,505 Long Term Disability Insurance 19,479 25,381 -23% 23,267 22,640 21,322 Short Term Disability Insurance 15,337 - 0% - - - Life Insurance 5,829 7,236 -19% 7,074 7,092 6,927 Worker's Compensation 111,777 97,218 15% 84,605 94,164 308,364 Other - 2,169,868 7,150 -100% 1,650 8,522 8,808 6,933,644$ 6,859,018$ 1% 6,312,140 $ 6,328,931$ 6,095,678$ OperatingAdvertising2502500% 25 - 802 Books, Publications & Subscriptions 1,850 1,55019% 1,514 1,283 1,391 Conferences & Seminars 700 00% - - 1,045 Contractual Services 38,544 35,4009% 31,951 26,493 9,429 Employee Relations 1,500 500200% 212 454 357 Gas, Oil & Lubricants 119,170 106,51412% 111,936 97,920 87,793 Law Enforcement Trust (Operating) 0 00% 4,000 14,088 1,320 Licenses & Fees 1,626 750117% 2,188 5,988 8,557 Materials & Supplies 86,552 82,7585% 70,793 55,240 62,706 Memberships & Dues 1,669 1,38920% 1,568 1,299 1,375 Postage 1,300 1,800-28% 1,120 1,148 1,151 Printing & Binding 3,100 1,300138% 1,213 1,453 1,792 Professional Services 15,600 16,400-5% 14,911 15,613 15,254 Rental 18,600 18,1502% 18,563 16,378 17,937 Repairs & Maintenance 65,657 56,89315% 60,436 37,241 54,349 Travel & Training 37,310 27,64035% 23,476 22,502 20,451 Uniforms 28,100 23,00022% 18,384 19,409 31,361 Utilities 105,304 126,646-17% 103,875 109,141 126,568 Volunteer Firefighter Drill Pay 10,800 10,8000% 8,475 11,800 11,215 Other Operating Costs 1,680 800% 1,933 2586,319 539,312 511,8205% 476,572437,710461,169 CapitalAutomotive115,56857,582101% 72,18754,196198,900 Audio, Visual, & Comm. Sys 0 00% 0 05,992 Capital-Law Enforcement Trust 0 00% 0 07,392 Computer Hardware & Software 0 00% 0 08,850 Construction & Major Renovation 50,000 00% 0 05,840 Machinery & Equipment 200,000 61,500225% 0 038,207 365,568 119,082207% 72,18754,196265,181 Total Expenses 7,838,524$ 7,489,920$ 5% 6,860,900 $ 6,820,837$ 6,822,028$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 113 of 283 Law EnforcementChief of Police 1 FT Administrative Coordinator 1 FT CALEA Manager 1 PT (+1 PT)Captains 2 FT Clerical Specialist 1 FT Criminal Investigations: Sergeant 1 FTPoliceOfficer(Detective)3FT Patrol Division : Sergeants 4 FT Public Safety Aide 2 FT Police Officer (Detective) 3 FT Police Officer (Crime Scene) 1 FT Police Officer 16 FT Special Operations: School Crossing Guards 12 PTReserve/Volunteers 6 Sergeant 1 FTPolice Officer (K-9) 1 FTPolice Officer (Marine Unit) 1 FTEmergency Dispatcher 6 FTRecords Clerk 2 FT Summary: Change: FT = 43 PT = 13+1 PTVolunteers = 5 FY 2013 Proposed Budget Page 114 of 283 Law Enforcement Mission Statement To provide the highest quality of police services by maintaining respect for individual rights and human dignity and by empowering our members and the community to work in partnership with the goal of improving the quality of life within the Village of North Palm Beach. Service Levels Narrative The Police Department consists of thirty-one (31) sworn law enforcement officers, eight (8) communications personnel (two of which serve as Records Clerks), two (2) police aides, and two (2) full-time clerical personnel. Patrol and Communications personnel work a twelve-hour shift schedule, with a minimum staf fing requirement to provide appropriate law enforcement coverage. Organization The Chief of Police serves as part of the Village Management team reporting to the Village Manager and is responsible for the overall operation and performance of all Police personnel. The Chief communicates on a regular basis with the Village Manager, other Village Department Directors and Village Council on all police related matters. The Administrative Coordinator is responsible for all secretarial duties required by the Chief of Po lice. The Coordinator also performs duties related to payroll, purchasing, and Criminal Justice Standards and Training Commission requirements. The Police Department consists of two (2) divisions: an Operations Division and an Operations Support Division. Each Division is commanded by a Police Captain who is responsible for overseeing: Patrol; Criminal Investigations; Specialized Units; Communications; Records; and other administrative duties. The current organizational structure has streamlined internal communications and processes thereby improving responsiveness and overall customer service. Uniform Patrol The Patrol Division consists of four (4) teams assigned to work two (2) shifts with a minimum of four (4) police officers assigned to each team. The minimum staffing level is three (3) police officers and one (1) sergeant for each shift to provide the necessary coverage 24-hours per day. Criminal Investigations Criminal Investigations section consists of one (1) sergeant, three (3) detectives, and one (1) Evidence/Crime Scene Technician, who are primarily assi gned to investigate and process evidence of both crimes against property and persons and to analyze criminal activity to allow the Department to maximize the use of personnel to prevent and deter criminal activity. Marine Unit The Village of North Palm Beach, being a boating community, has a number of waterways within its jurisdiction. Since the Village borders Lake Worth, the Intracoastal Waterway and Earman River, a Marine Unit is deployed to provide for the safety of the boating public and to investigate any marine related issues. FY 2013 Proposed Budget Page 115 of 283 Community Policing - Crime Prevention A Police Sergeant is certified as a crime prevention practitioner and is responsible for coordination of community programs, residential and business security surveys, and acts as primary advisor to our Police Explorers. Training The Police Department continues to work diligently to improve its training programs with the realization that by providing staff with the best training possible their performance will be enhanced and the delivery of services will be improved. The Training Section is exploring new initiatives for officer development and the Department now hosts regional classes to provide them the tools to be successful. Officers rece ive regular high liability training, along with various other classes to develop their abilities. Traffic Safety The Police Department continues to closely monitor its response to traffic crashes within the Village. Because citizen safety is paramount, the Department is alwa ys looking for ways to decrease traffic crashes. An analysis of accident data identifies causation, frequency, location, and time of day allowing the Department to focus its education and enforcement efforts. In addition, the Department deploys traffic monitoring devices to pinpoint and verify traffic complaint issues. This proactive approach enables the Department to maximize the use of our resources and to have the greatest impact on the identified problem areas. Traffic Crashes:  2010 total is 304  2011 total is 295 The Operations Division’s efforts have resulted in a decrease in the number of crashes (17 fewer) over the previous year. This was accomplished even with the challenge of ongoing road construction projects which typica lly have an adverse affect on our goal to further reduce such occurrences. Enforcement Initiatives: 2010 4,951 citations, 775 warnings 2011 2,566 citations, 495 warnings (enhanced traffic enforcement underway) Crime Scene The Department’s fully functional crime scene component, which began with the conversion of a retired EMS vehicle and the assignment of a trained investigator, continues to develop. The Crime Scene van has the needed equipment to process almost any scene and to collect evidence that may assist in the apprehension of a suspect or suspects. The vehicle is also outfitted to serve as a mobile command post if the need arises. Technology The Department continues to research methods for staff to work “smarter” not necessarily “harder.” The Village Information Technology Department worked with crime prevention officers to deploy surveillance technology at key locations to assist the Department with crime prevention and detection. Each police vehicle is equipped with its own laptop for report writing and easy access to crime and records information. In-car technology includes a CAD alert system, whic h details significant events. National Accreditation The Commission on Accreditation for Law Enforcement Agencies, Inc. (CALEA®) proudly announced that on July 30, 2011 the North Palm Beach Police Department received its first national re-accreditation by meeting the commissions highly regarded and broadly recogni zed body of law enforcement standards established by CALEA. FY 2013 Proposed Budget Page 116 of 283 The North Palm Beach Police Department continued in the re- accreditation process which began 3 years ago after receiving our initial accreditation in 2008. The accreditation core team continued the daunting challenge of reviewing and insuring compliance with all policies as well as completing inventories and task analysis’ to bring the police department into compliance with the high standards set by CALEA. By choosing to be accredit ed through CALEA, your Police Department voluntarily accepted the challenge to meet the most rigorous set of standards designed for law enforcement in the United States. The Police Department agreed to meet all the standards applicable to the largest size agency defined by CALEA, and to prove compliance with those standards on a continual basis through documentation and inspection. Inspections occur both internally and every three years by a team of law enforcement professionals chosen by CALEA from non-bordering jurisdictions. CALEA standards apply to patrol , investigations, administration, crime prevention, property and evidence, the Reserves, the Explorers programs, and all areas of Police Department operations. Communications The Department has completed an upgrade project in cooperation with the Village’s Information Technology Department to update and further enhance its own s ecurity monitoring ability. Additional security cameras were deployed in several Village property locations as pa rt of this project. Community Programs: Explorer Program The Explorer program is for individuals between the ages of 14 and 18. The participants are introduced to the many facets of law enforcement and emergency services. The Explorers work hand-in-hand with the Police Officers and assist them in community policing philosophy. The program is directed toward people who have an interest in the field of law enforcement. Each Explorer must meet certain requirements before being accepted into the program. The program currently has nine (9) participants. Police Reserve Program The Reserve program is for adult individuals who have an interest in serving their community as part of the Law Enforcement Department. Upon successful completion of applicant processing, candidates must attend an Academy and pass a state exam to become certified as Auxiliary (Reserve) Officers. They assist full-time officers in every aspect of their jobs and provide assistance during special events. The program currently has five (5) Reserve Officers. Security Surveys/Home and Business The Department’s specially trained Community Policing/Crime Prevention staff offer free resi dential and business security surveys to reduce the chances of a break-in at a residence or business. The officer provides tips about door locks, alarm systems, lighting, landscaping, and other areas that may help prevent the property owner from becoming a victim. The Department completed forty-one (41) security surveys in 2011. Trespass Program This program allows business owne rs to sign an affidavit giving consent for public safety officers to act as an agent, thereby giving them the authority to request people to vacate the premises. After the affidavit is signed, the owner installs, (at their own expense) specifically worded “No Trespass” signs in visible locations. Public Safety Officers must advi se persons found on the premises that failure to leave the area may result in arrest. Currently there are thirty-seven (37) properti es involved in this program. FY 2013 Proposed Budget Page 117 of 283 Combat Auto Theft (C.A.T.) Program The C.A.T. program is used to fight back against auto theft. Upon registration (including proof of vehicle ownership and driver’s license) the vehicle owner signs a consent form authorizing Public Safety Officers to conduct a traffic stop on their vehicle if the vehicle is being operated between the hours of 1:00 A.M. and 5:00 A.M. A yellow C.A.T. sticker is placed on the rear window notifying Police Officers of participation in the program. Currently there are 372 participants enrolled in the C.A.T. program. Alert Program Crime and information bulletins are distributed to residents and business owners to notify them of current crime trends and prevention strategies. The philosophy is to create an atmosphere of awareness that reduces the chances of residents and business owners becoming victims of crime. This prevention strategy is accomplished by a park, walk, and talk technique and by distributing flyers, faxes, and e-mail. The Department distributed 4,800 flyers in 2011. Cell Phones to Seniors Cell phones are collected and then given out to senior citizens throughout the area for emergency use. The Department distributed 60 phones in 2011. Crime Opportunity Cards A card is issued to a citizen/vehicle/residence if a law enforcement officer observes the opportunity for a potential crime to occur (i.e. valuables left in plain view, doors unlocked, etc). This is done in an effort to eliminate the criminal’s opportunity to commit crime and prevent the citizen from becoming a victim. Gun Lock Program Free gun locks are given to residents to keep their homes safe through secured firearms. The Department distributed 500 gun locks in 2011. Crime Prevention Meetings Officers conduct crime prevention meetings throughout the community to learn and discuss what problems may be occurring and ways to help one another combat crime. This is an open dialogue between all parties involved, finding solutions to issues. This program also helps to organize neighborhoods into Crime Watch groups. The Department conducted 160 meetings in 2011. Neighborhood Watch Meetings Preventing crime in the community is a shared responsibility between the police and residents. Neighborhood Watch has been entrusted with the responsibility of empowering Village residents to keep their neighborhoods safe. Safe neighborhoods and crime prevention education of Village residents is the Department’s challenge and goal. The program encourages Village citizens to become actively involved with the department through practicing crime prevention techniques and reporting crime or suspicious activity. The Department attended 56 meetings throughout 2011. Operation Safe Kids This program is designed to provi de education and awareness to children about preventable and dangerous situations. This assembly style presentation teaches children how to identify potential dangers and to prot ect themselves from abuse, abduction, and exploitation through a series of interactive scenarios. The presentation empowers children with the information, tools, and support they need to be safe without frightening them. It teaches them how to use their instincts, intuition, and common sense to make smart choices, not scared reactions when confronted by danger. FY 2013 Proposed Budget Page 118 of 283 Safety Awareness Training Seminars The concept behind Safety Awareness training is to empower individuals and to encourage them to work as a team with police officers. Participants are taught how crime prevention relates to them and how to anticipate and recognize their crime-risk potential. Citizens are educated and provided information on a 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 Department conducted 50 seminars in 2011. We’re Watching Program This program encourages business owners and employees to “Watch Out” for their business to prevent criminal activity. Workers On Watch (WOW) This program encourages the many employees of the Village to remain vigilant and immediately report any suspicious activity to the police. This program is a cooperative effort between the Department and the other entities within the Village to help prevent crime and assist with quality of life issues. Child Identification Program This program is designed to pr omote the safety of children by focusing on prevention strategies. The equipment allows the capture of a child’s contact, medical information, photograph and fingerprints. This allows for law enforcement to provide quick and accurate response in the event of a crisis. A total of 500 children were fingerprinted in 2011. D.A.R.E. Program Drug Abuse Resistance Education (D.A.R.E.) is offered in community schools by specially trained officers. In 2011 we graduated 100 sixth grade students from the program. Adopt-A-Family Program The North Palm Beach Police Department identified local needy families that were referred by local schools and churches to our program. The goal was to provide these families with food, clothing, gifts, and basic household items during the holiday season. The Department also facilitated contact between these families and charitable organizations that are able to provide sustained support. This project assisted ten (10) families and 26 children in 2011. Personnel Changes The personnel/title changes for Fiscal Year 2013 are as follows:  Addition of one (1) part-time CALEA Manager position Current Year Accomplishments and New Initiatives Department staff is continually encouraged to think outside of the box, utilize their initiative and remain ever diligent in the ongoing quest for better service delivery methods. As a result, the Department continues to identi fy those areas requiring process refinement and remains open to new methodology, innovative ideas, and other enhancements to existing programs. Many of the Department’s ongoing, successful and newly proposed programs are represented in this summary. FY 2013 Proposed Budget Page 119 of 283 Transitional Neighborhood Teams Transitional Neighborhood teams (TNT ) consist of one detective, one K-9 Officer, one police offi cer and one code enforcement officer working part-time towards the goal of addressing those transitional neighborhoods identi fied through crime trends and quality of life issues as being at risk portions of the community.  The focus of TNT is to address Section 8 housing fraud in partnership with HUD and the County housing authority. This approach yields positive results in removing felons from our community.  Increased traffic enforcement in targeted transitional neighborhoods, which leads to other offense enforcement.  Truant interdiction partners TNT with school police and parents engaging on truants who become at risk for committing property crimes when absent from school. The desired outcome of TNT is neighborhood stabilization and crime reduction. During Fiscal Year 2011-2012, the Law Enforcement Department achieved the following new initiatives and improvement goals:  Successfully completed the Depa rtment’s first CALEA national re-accreditation three-year process and on-site inspection;  Achieved reduction in Part I Crime; 18.1%  Achieved Part I clearance rate of 25%;  Achieved traffic crash reduction;  Increased Community Participation/Meetings; and  Increased Code Enforcement Actions. Goals and Objectives In the coming year, the Police Department plans to achieve the following goals and objectives: Council Goal: Maintain a High Quality of Life in the Village Department Goal: Provide for a safe and secure community. Objectives: a. Maintain ratio of UCR Part I crimes reported at current clearance rate (currently exceeds State & Palm Beach County average). b. Enhance traffic safety for Village residents through education and enforcement efforts to reduce crashes. c. Increase participation w ith community groups through meetings, events, and resident participation. d. Focus on transitional neighborhoods using both community policing philosophies and transitional neighborhood team initiatives to reduce crime and improve the quality of life. Council Goal: Improve the Overall appearance of the Village Department Goal: Partner with Community Development and Code Compliance to assist with education and enforcement efforts toward nuisance abatement. Objectives: a. Continued educational efforts with Village residents on code requirements with emphasis on quality of life issues. b. Increase code compliance on quality of life issues. FY 2013 Proposed Budget Page 120 of 283 Performance Measures Performance Measure FY 2011 Actual FY 2012 Projected FY 2013 Estimated Increase flyer distribution & community campaigns 4,800 4,850 5,000 Number of code compliance issues 158 175 200 Ratio of UCR Part I crime & clearance 25% 34% 34% Increase number of citations and warnings issued for traffic stops by 10% 3,001 6,500 6,960 Reduce traffic crash reports by 10% 295 275 250 Increase Number of HOA, Crime Watch, and Community Meetings 216 300 325 UCR Clearance North Palm Beach 2011 74% 26% Cleared by arrest Pending UCR (Uniform Crime Reporting) Clearance Rate Part 1 Crimes: This chart represents the total clearance of the Village’s most serious criminal offenses. The Law Enforcement Department has achieved 25.5% for the year, which exceeds the State average of approximately 20%. Overall crime has been reduced by 18.9% during 2011. FY 2013 Proposed Budget Page 121 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetLaw EnforcementOriginal Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay2,761,408$ 2,761,838$ 0% 2,579,854 $ 2,552,924$ 2,440,956$ Overtime Pay 150,000 188,000 -20% 134,751 163,111 145,055 Part-time Pay 67,386 2,978,794 51,698 30% 60,342 51,162 51,371 Benefits: Pension604,426 607,203 0% 478,687 512,008 460,041 Health Insurance 444,134 413,104 8% 388,752 356,729 283,188 FICA/Medicare 227,878 229,432 -1% 201,851 201,260 192,739 Long Term Disability Insurance 12,007 15,728 -24% 14,377 14,004 13,292 Short Term Disability Insurance 9,433 - 0% - - - Life Insurance 3,741 4,644 -19% 4,509 4,545 4,443 Worker's Compensation 61,797 54,600 13% 48,283 55,142 138,876 Other - 1,363,416 7,150 -100% 1,650 8,522 8,808 4,342,210 $ 4,333,397$ 0% 3,913,057 $ 3,919,407$ 3,738,768$ OperatingAdvertising2502500% 25 0 802 Books, Publications & Subscriptions 900 60050% 681 538 418 Conferences & Seminars 700 00% 0 01,045 Contractual Services 13,544 10,10034% 8,7737,8398,364 Employee Relations 1,500 500200% 212 454 357 Gas, Oil & Lubricants 95,000 86,50010% 89,83478,84175,442 Law Enforcement Trust (Operating) 0 00% 4,00014,0881,320 Licenses & Fees 446 25078% 5682,5821,993 Materials & Supplies 25,735 26,050-1% 25,07720,94924,826 Memberships & Dues 850 57049% 1,074 605 670 Printing & Binding 2,500 800213% 9181,0581,792 Rental 8,400 8,4000% 8,4005,8507,150 Repairs & Maintenance 49,107 37,90030% 43,56224,05640,054 Travel & Training 20,600 12,50065% 13,0488,85710,996 Uniforms 16,600 10,00066% 7,8199,05613,453 Utilities 12,060 9,80023% 9,3479,71010,061 Other Operating Costs 0 00% 1,792 2585,571 248,192 204,22022% 215,129184,742204,313 CapitalAutomotive115,56857,582101% 72,18754,19614,000 Audio, Visual, & Comm. Sys 0 00% 000 Capital-Law Enforcement Trust 0 00% 0 07,392 Computer Hardware & Software 0 00% 0 08,850 Construction & Major Renovation 0 00% 000 Machinery & Equipment 0 00% 000 115,568 57,582 101% 72,18754,19630,242 Total Expenses 4,705,970 $ 4,595,199$ 2% 4,200,373 $ 4,158,345$ 3,973,322$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 122 of 283 Fire Rescue Fire Inspector 1 FT Fire Chief 1 FT VolunteerFirefighters18Fire Captain1 FTVolunteer Firefighters 18 Fire Rescue Shifts:Fire Lieutenants 3 FTFirefighter/Medics15 FTFirefighter/EMT’s3 FT Summar y: Chan ge: y g FT = 24PT = 0Volunteers = 18 FY 2013 Proposed Budget Page 123 of 283 Fire Rescue Mission Statement The North Palm Beach Fire Rescue Department is committed to providing exceptional life safety services through the delivery of quality, professional fire suppression, emergency medical services, fire code enforcement and community education. Service Levels Narrative The Fire Rescue Department consists of a fire chief, fire captain, a fire inspector, three fire rescue lieutenants, fifteen firefighter/paramedics, three firefighter/EMT and eighteen volunteers. The Fire Chief serves as part of the Village management team reporting to the Village Manager. The Fire Chief manages the resources of the Fire Rescue Department, performing administrative duties such as budget preparation and long term planning. The Fire Chief coor dinates with other Village departments, most often Community Development, to minimize conflicts between code issues that might affect projects within the Village. The Fire Chief may serve in any capacity up to and including incident commander during a man-made or natural disaster. The Fire Captain serves as training officer and liaison to other fire and EMS organizations. As such, the Captain represents the department at various countywide association meetings. The Captain arranges training required to maintain certification and skills, and maintains the training records necessary to comply with county and state laws. The Fire Inspector is responsible for all annual existing business inspections as well as inspecting new construction for code compliance. In addition, the Fire Inspector reviews all building plans and permits for code compliance. The Fire Rescue Lieutenants are each assigned a six-personnel shift. Each shift works a 24-hour on duty/48-hour off-duty schedule with each member having an additional scheduled day off every three weeks; this aver ages to a 48-hour work week. Mandatory minimum daily staffing is five people, with two on an ambulance and three on a fire engine. The Lieutenants are responsible for the day-to-day operations; responding to emergency calls, in-house training drills, apparatus and equipment maintenance and station maintenance. The Lieutenants are also called upon to provide public/group tours of the fire station and present fire safety information to school groups and citizen organizations. Our volunteers are required to hold the same certifications as our career personnel; Firefighter II and EMT or paramedic certification. They are also required to attend at least two monthly fire drills and ride a minimu m of twenty-four hours per month with our career personnel. They can be assigned any duty for which they are certified, and supplement, but never replace career personnel. FY 2013 Proposed Budget Page 124 of 283 Current Year Accomplishments and New Initiatives During Fiscal Year 2011, the Fire Rescue Department achieved the following new initiatives and goals for improvement:  Instituted updated Standa rd Operating Guidelines;  Awarded a PBC EMS non-matchi ng grant to purchase an automated medical inventory system;  Recertified all personnel in PALS (Pediatric Advanced Life Support);  Received the Residential Fire Safety Institute’s Life Safety Award; and  Participated in a number of Village and countywide events including our Annual Safety Fair, Heritage Day, 9/11 Remembrance Ceremony and Veterans’ Day Ceremony. Goals and Objectives In the coming year, the Fire Rescue Division plans to achieve the following goals and objectives: Council Goal: Maintain a High Quality of Life in the Village Department Goal: Maintain a response time that meets or exceeds the countywide standard of eight (8) minutes 80% of the time. Objectives: a. Conduct operational readiness drills to enhance staff speed in deployment and overall readiness. b. Conduct map and area familiarization drills with staff monthly. Council Goal: Enhance the Spirit and Participation of our Community Department Goal: Encourage and improve both resident and business involvement in Village programs and events. Objectives: a. Increase attendance at annual Safety Fair. b. Increase number of Village businesses represented at the annual Safety Fair. Performance Measures Performance Measure FY 2011 Actual FY 2012 Projected FY 2013 Estimated Village Businesses involved in the Safety Fair 6 6 7 Media advertising for the Safety Fair 4 4 5 8 minute response time 80% of the time 5.22 5.19 5.2 Personnel Training Hours 3,712 3,473 3,500 FY 2013 Proposed Budget Page 125 of 283 5.22 5.19 5.2 5.175.185.195.2 5.215.22 Response Time by YearFY 2011 FY 2012 FY 2013 Response Times: As depicted in the above graph, the average response time is well below the eight-minute county maximum limit and we anticipate a continued trend well below the county goal. 3,712 3,473 3,500 3,3003,4003,5003,6003,7003,800 Personnel Training HoursFY 2011 FY 2012 FY 2013 Personnel Training Hours: This graph depicts our current training pattern. As newer personnel expand their knowledge base, training hours will increase as certification goals are met. FY 2013 Proposed Budget Page 126 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetFire Rescue Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay1,692,182$ 1,668,123$ 1% 1,590,479 $ 1,548,589$ 1,449,793$ Overtime Pay 92,800 85,000 9% 71,306 139,470 125,143 Part-time Pay - 1,784,982 - 0% - - - Benefits: Pension378,035 367,985 3% 304,842 306,683 283,467 Health Insurance 226,421 215,627 5% 264,438 242,236 203,740 FICA/Medicare 136,552 134,023 2% 120,241 122,340 114,766 Long Term Disability Insurance 7,472 9,653 -23% 8,890 8,636 8,030 Short Term Disability Insurance 5,904 - 0% - - - Life Insurance 2,088 2,592 -19% 2,565 2,547 2,484 Worker's Compensation 49,980 42,618 17% 36,322 39,023 169,488 Other - 806,452 - 0% - - - 2,591,434 $ 2,525,621$ 3% 2,399,084 $ 2,409,524$ 2,356,910$ OperatingBooks, Publications & Subscriptions9509500% 833745972 Conferences & Seminars 0 00% 000 Contractual Services 25,000 25,300-1% 23,17818,6541,065 Gas, Oil & Lubricants 24,170 20,01421% 22,10219,07912,351 Licenses & Fees 1,180 500136% 1,6203,4066,564 Materials & Supplies 60,817 56,7087% 45,71623,46237,621 Memberships & Dues 819 8190% 494694705 Printing & Binding 600 50020% 294395 0 Professional Services 15,600 16,400-5% 14,91115,61315,254 Repairs & Maintenance 8,000 15,500-48% 6,95913,18614,295 Travel & Training 16,710 15,14010% 10,42813,6459,455 Uniforms 11,500 13,000-12% 10,56510,35417,908 Utilities 775 1,000-23% 7371,0061,332 Volunteer Firefighter Drill Pay 10,800 10,8000% 8,47511,80011,215 Other Operating Costs 1,600 00% 65 0692 178,521 176,6311% 146,378132,039129,430 CapitalAutomotive000% 0 0184,900 Audio, Visual, & Comm. Sys 0 00% 000 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 0 00% 000 Machinery & Equipment 200,000 00% 0 038,207 200,000 00% 0 0223,107 Total Expenses 2,969,955 $ 2,702,252 $ 10% 2,545,461 $ 2,541,563$ 2,709,447$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 127 of 283 General Services-Public Safety Mission Statement This Division of Public Safety is for the expressed purpose of accounting for expenditures related to the Public Safety Building that cannot be directly as sociated with or easi ly identified to Law Enforcement or Fire Resc ue. Some of the items accounted for within this Division include the following:  Public Safety Building Copier and Postage Machine Rental  Public Safety Building Utilities (Telephone, Electric, Water and Sewer)  General Supplies for Public Safety  General Repairs and Maintenance related to the Public Safety Building. FY 2013 Proposed Budget Page 128 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetGeneral Services-Public SafetyOriginal Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 OperatingMaterials & Supplies 0 00% 010,829259 Postage 1,300 1,800-28% 1,1201,1481,151 Rental 10,200 9,7505% 10,16310,52810,787 Repairs & Maintenance 8,550 3,493145% 9,915 0 0 Utilities 92,469 115,846-20% 93,79298,424115,174 Other Operating Costs 80 800% 76 0 56 112,599 130,969-14% 115,066120,930127,427 CapitalAudio, Visual, & Comm. Sys 0 00% 0 05,992 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 50,000 00% 0 05,840 Machinery & Equipment 0 61,500-100% 000 50,000 61,500-19% 0 011,832 Total Expenses 162,599 $ 192,469$ -16% 115,066$ 120,930$ 139,259$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 129 of 283 Public WorksDirector of Public Works 1 FT Accounting Clerk 1 FT Superintendent of Public Works 1 FT Facility and Vehicle DivisionTrades Mechanic III 1 FTTrades Mechanic II 3 FTMechanic 3 FTSanitation DivisionSupervisor 1 FTSanitation Driver/Operator 6 FTSanitation Collector 12 FT Streets & Grounds DivisionSupervisor 1 FTEquipment Operator II 2 FTIrrigation Tech II1 FTIrrigation Tech I1 FTGroundsMaintenanceWorker3FTGrounds Maintenance Worker 3 FT Summary: Change: FT= 37 PT= 0 FY 2013 Proposed Budget Page 130 of 283 Public Works Mission Statement To provide the highest quality of service to our citizens and businesses by maintaining Village facilities, grounds and roadways with the most effective and cost efficient methods and by looking after the needs and safety of the community. Service Level Narrative Public Works is comprised of four divisions: Public Works Administration; Facility & Vehicle Maintenance; Sanitation; and Street/Grounds Maintenance. It is the responsibility of each of these divisions to facilitate maintenance of the Village infrastructure while maintaining a focus on the needs, concerns and safety of the residents. The Public Works Administration is comprised of the Director of Public Works, one (1) full-time Superintendent of Public Works, and one (1) full-time Accounting Cl erk. The Director of Public Works oversees and supervises all areas of the Public Works Department, provides professional managerial oversight to the department and assistance to the Village Administration and the public. The Director is responsible for staffing, scheduling, budgetary controls, and maintainin g appropriate customer service levels in the department while overseeing the workflow of the staff. The Director also enfo rces Village and departmental policies and guidelines to ensure adequate safety procedures are followed and that the Public Works staff is operating as efficiently and productively as possible. The Accounting Clerk assists the Director with the day-to-day operations of the department including processing payroll and invoices, correspondence with contractors and consultants, and answering inquiries from the public. The Superintendent of Public Works is responsible for assisting the Director with the oversight of the Public Works Department, focusing specifically on the Facility & Vehicle Maintenance Division. This Division is comprised of one (1) Trades Mechanic III, three (3) Trades Mechanic II’s and three (3) Mechanics. The Division’s Trades Mechanics are responsible for the repair, maintenance, and overall appearance of Village buildings and facilities including Village Hall, Public Safety, the Library, the Community Center, Anchorage Park and Marina, Osborne Park, Lakeside Park, Public Works, the Tennis facility, the Country Club clubhouse, and all Village-owned street lights. The Facility Maintenance staff constructs and assembles furniture, completes minor office remodeling, monitors building operations, performs preventive maintenance and makes repairs to HVAC equipment, electrical, lighting, plum bing, and street lights. Facility staff is also responsible for the appearance (painting and repair) of all Village buildings and assi sts in the repair of irrigation pump motors. The Facilities Division also provides general maintenance for the Golf Pro Shop, Restaurant/Lounge and Country Club Administrative offices. These labor charges are then submitte d to the Country Club Administration for payment to the Village General Fund. No tax dollars are utilized for facilities at the North Palm Beach Country Club that fall within the Enterprise Fund. Major Facility Maintenance priorities include:  Continuing to upgrade HVAC systems, replacing older systems to take advantage of newer energy saving models and reducing the impacts of equipment failure;  Developing a street lighting enhancement plan for neighborhood areas without or with limited nighttime lighting. Lighting themes, style, color and materials would enhance safety and improve the Village’s identity; FY 2013 Proposed Budget Page 131 of 283  Investigate energy saving equipment and devices to reduce electrical consumption throughout the village;  Research alternatives to existing signage that will enhance communications with village residents; and  Continuing the program for pa inting, landscaping and lighting facilities to maintain a high quality of appearance. The Division’s Fleet Maintenance staff maintains and repairs vehicles and equipment utilized by the Public Safety, Community Development, Public Works, and Parks & Recreation Departments to ensure that all Village-owned vehicles are maintained at or above levels recommended by manufacturers. The Village fleet/equipment consists of 98 licensed vehicles and numerous pieces of off-road and small equipment (i.e. chain saws, generators, grinders, pumps, etc.). Another aspect of the division is the renovation of the three wheel carts that are utilized for the collection of garbage in the Village. Fleet provides fabrication and welding for the various departments. This division also maintains various carts used in the driving range operations at the Country Club. Those labor charges are then reimbursed by the Country Club. Major Fleet Maintenance renovation priorities for the proposed budget include:  Oversight of vehicle purchases to ensure equipment is compatible with its intended use. The Sanitation Division currently consists of one (1) Supervisor, six (6) Sanitation Driver/Operators, and twelve (12) Sanitation Collectors. The Division provides backdoor garbage collection 3-times a week, curbside vegetation and bulk trash items 2-times a week, and curbside recycling once a week. The Village’s Monday through Friday, 5-days-a-week sanitation service is a unique and costly level of service when compared to surrounding municipalities. Sanitation continues to be impacted by substantial rises in fuel 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 household garbage and waste throughout the Village. This is partly in response to the fact that the jitneys (which have become so much a part of everyday life in the Village) are no longer being manufactured; parts are becoming more difficult to find. The move to alternate means of collection will be done with an understanding that the residents s till request side door service. This will require the distribution of wheeled containers that remain at the side of the house. On scheduled collection days, the container will be taken to the street, connected to our truck, dumped and then wheeled back up to the side of the house by Sanitation staff. Several of the Village’s current packer trucks have already been retrofitted to accommodate the new wheeled containers. During this coming Fiscal Year the Department will seek to purchase one tandem-axle rear-loadi ng packer truck to replace the remaining single axle truck in the fleet. Tandem-axle trucks reduce the number of trips to the landfill which improves staff productivity and lower fuel costs. It also has reduced the number of overweight tickets, which was prevalent with the single axle. The Sanitation Division recognizes the rising costs and impact to customer service created by workers’ compensation claims. In an effort to positively affect these areas, the Sanitation Division will continue to discuss, train and promote safety practices and to hold safety programs for staff throughout the year. FY 2013 Proposed Budget Page 132 of 283 The Street Maintenance Division is comprised of one (1) Supervisor, two (2) Equipment Operator II’s, three (3) Street/Grounds Maintenance Workers, one (1) Irrigation Tech II, and one (1) Irrigation Tech I. The Street Maintenance Division is responsible for the maintenance and repair of the infrastructure throughout the Village. Work includes preparation of streets for the Village’s annual overlay program; patching potholes; repair and replacement of sidewalks; repair or replacement of traffic signs; addressing line of sight issues at all intersections within Village limits, maintenance of the Village storm drainage system; and administration of NPDES permitting, inspections and reporting requirements. This Division oversees the work of the landscape contractor who is responsible for all landscape maintenance of Village properties, including the various parks. This Division also installs new vegetation as part of the Village’s revitalization program. Further responsibilities include the replacement of landscape material that is damaged as the result of au tomobile accidents or vandalism. During the coming year, Street Maintenance Division plans to:  Develop a median revitalization plan to provide for visually attractive landscaping while reducing water consumption;  Continue with the very successful outsourcing of maintenance of all Village parks and landscape areas; and  Be proactive in its approach to the guidelines of the NPDES, which emphasizes monitoring of the Village’s storm water system and to be vigilant for illicit spills and discharges. The Street Maintenance Division construction and major renovation priorities for this year’s budget include:  Sidewalk replacement due to the impacts, deterioration and damage of Village sidewalks by tree roots, the Division has budgeted funds for outside repair work as needed. This has proved to be a very cost effective process. The contractor has significantly more resources at his disposal, which allow him to affect a much larger area in a shorter amount of time than could ever be accomplished by the Public Works staff.  Drainage pipe repairs – during the annual NPDES inspections, which look at outfalls and catch basins that are integral to the storm water runoff, special attention is paid to the condition and integrity of this complex system. Current Year Accomplishments and New Initiatives During Fiscal Year 2011/2012, the Public Works Department achieved the following new initiatives and goals for improvement:  Repaired pipe joint of storm drain system located at 921 Dogwood Road;  Repaired pipe joint in the 54 inch outfall pipe located behind the residence at 937 Laurel Road;  Replaced a/c chiller at the Public Safety facility;  Replaced a/c chiller at the Village Hall facility;  Installed an 8’ pre-cast wall around the Public Works property; and  Repaired various sections of damaged sidewalk throughout the village totaling 3,855 lineal feet. FY 2013 Proposed Budget Page 133 of 283 Goals and Objectives In addition to the “New Initiatives,” in the coming year, the Public Works Department plans to achieve the following goals and objectives: Council Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Department Goal: Reduction of workers’ compensation cases. Objectives: a. Specific training of staff. b. Monitoring of employee work areas. c. In-depth study of employees’ habits and tendencies. d. Conduct case studies of accidents to initiate preventative measures. Department Goal: Reduction of Solid Waste Disposal Fees. Objectives: a. Continued education of residents and staff on keeping items separated for collection, particularly trash and vegetation. b. Continued education and encouragement of recycling to reduce disposal fees. c. Effective scheduling of personnel and equipment to specific tasks. d. Observation of Village activity. e. Adhering to collection schedule. f. Enforce the village’s vegetative debris ordinance Department Goal: Reduction of fuel consumption. Objectives: a. Perform regular maintenance of vehicles to ensure performance at the optimum levels. b. Effective scheduling of projects to team up departments to reduce travel. Council Goal: Improve the Overall Appearance of the Village Department Goal: Increase lineal footage of sidewalk repairs. Objectives: a. Prepare priority list based on daily observation and reporting by residents and other entities. b. Continued education of reside nts 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. Department Goal: Improve the appearance of medians and Village grounds. Objectives: a. Replacement of dead or damaged vegetation. b. Develop planting scheme. c. Work with landscape contractor to ensure adherence to contract. Performance Measures Performance Measure FY 2011 Actual FY 2012 Estimated FY 2013 Projected Worker Comp cases 5 2 2 Fuel consumption 35,224 33,171 33,000 Sidewalk repair (lineal feet) 3,855 320 1,000 Number of illicit discharges (NPDES) 3 4 2 Number of missed garbage complaints 70 68 66 Garbage/trash (tons) 6,720 6,541 6,400 Recycled paper (tons) 820 854 871 Recycled glass/plastic (tons) 488 522 540 FY 2013 Proposed Budget Page 134 of 283 31,00032,00033,00034,00035,00036,000 Fuel Consumption(Gallons) 35,224 33,171 33,000 FY 2011Actual FY 2012 Projected FY 2013 Estimated 012345 FY 2011Actual FY 2012 Projected FY 2013 EstimatedWorkers' Compensation CasesWorkers’ Compensation Cases: These cases are related to injuries sustained in the work place. Thorough investigation into each incident provides valuable information that can be utilized in preventative measures in the future. Fuel Consumption: This is the amount of fuel consumed by the 38 vehicles and assorted pieces of machinery and equipment assigned to the Public Works Department . Great emphasis is placed on scheduling projects and grouping employees to minimize trips, thereby cutting fuel consumption. 012345 FY 2011Actual FY 2012 Projected FY 2013 Estimated Illicit Discharges Illicit Discharges: Public Works monitors all catch basins, outfalls, and waterways in the corporate limits of the Village. A concerted effort is put forth to maintain clean water standards throughout the Village’s vast storm water collection points and canal systems. 01,0002,0003,0004,000 Sidewalk Repairs 3,855 320 1,000 FY 2011Actual FY 2012 Projected FY 2013 Estimated Sidewalk Repairs: Throughout the year, staff surveys sidewalks Village-wide and prepares a list of pending repairs. Information submitted by the residents is also includ ed in these estimates. As safety concerns arise, those items are addressed immediately. FY 2013 Proposed Budget Page 135 of 283 6,2006,3006,4006,5006,6006,7006,800 Refuse Collected 6,720 6,541 6,400 FY 2011Actual FY 2012 Projected FY 2013 Estimated Refuse Collected: The number of tons of garbage and trash that are collected on an annual basis. The trend indicating less refuse being collected can be directly linked to both current economic environment and individuals actively participating in recycling programs. 780800820840860880 Paper & Cardboard Recycling 820 854 871 FY 2011Actual FY 2012 Projected FY 2013 Estimated Paper and Cardboard Recycling: Indicators support that more individuals are making a conscientious effort to help to reduce the amount of refuse that eventually ends up at the landfill. 020406080 Missed Garbage Complaints 70 68 66 FY 2011Actual FY 2012 Projected FY 2013 Estimated Missed Garbage Complaints: These are calls received indicating that garbage was not collected at a residence or business. Several factors are considered in response to the complaints, such as time of call in relation to the schedule of the crews, location of container and obstructions. All complaints are resolved within 24 hours. 460480500520540 Glass & Plastic Recycling 488 522 540 FY 2011Actual FY 2012 Projected FY 2013 Estimated Glass/Plastic Recycling: Indicators support th at more individuals are making a conscientious effort to help to reduce the amount of refuse that eventually ends up at the landfill. FY 2013 Proposed Budget Page 136 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetPublic Works (combined)Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay1,656,676$ 1,668,438$ -1% 1,635,687$ 1,602,353$ 1,551,692$ Overtime Pay 16,000 16,750 -4% 7,995 19,442 11,783 Part-time Pay - 1,672,676 - 0% - - - Benefits: Pension345,823 348,017 -1% 319,069 381,249 379,608 Health Insurance 403,673 384,511 5% 385,764 380,505 334,403 FICA/Medicare 127,963 128,778 -1% 115,275 113,189 110,422 Long Term Disability Insurance 7,413 9,777 -24% 9,468 9,183 8,999 Short Term Disability Insurance 5,859 - 0% - - - Life Insurance 3,219 3,996 -19% 3,996 3,950 4,073 Worker's Compensation 87,258 76,176 15% 74,376 85,616 253,044 Other - 981,208 - 0% (345) 28,580 12,910 2,653,884 $ 2,636,443$ 1% 2,551,284$ 2,624,068$ 2,666,932$ OperatingAdvertising1,4001,4000% 1,103 1,155 1,156 Contractual Services 621,800 645,200-4% 577,465 573,479 176,846 Employee Relations 100 1000% - - - Equipment Rental 3,600 3,6000% 1,038 6,897 676 Gas, Oil & Lubricants 122,150 114,9986% 118,484 94,988 90,213 Licenses & Fees 650 6008% 3,011 1,131 679 Materials & Supplies 264,650 239,40011% 446,147 223,600 201,667 Memberships & Dues 400 4000% 15 450 255 NPEDS Permitting 15,000 15,0000% 10,965 10,643 16,528 Postage 250 2500% 365 239 225 Printing & Binding 125 200-38% 26178464 Professional Services 1,200 2,000-40% 2,847932,591 Repairs & Maintenance 192,200 131,70046% 113,996120,39058,556 Solid Waste Disposal 79,524 78,4551% 43,16545,81550,198 Uniforms 12,230 13,630-10% 12,87712,71611,854 Utilities 169,846 162,1695% 161,756166,577152,296 Other Operating Costs 700 00% 1004,6161,422 1,485,825 1,409,1025% 1,493,3581,262,966765,625 CapitalAutomotive000% 019,804 0 Capital 0 00% 02,640 0 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 98,000 00% 0345,116555,767 Machinery & Equipment 0 26,000-100% 03,11130,220 98,000 26,000 277% 0370,671585,987 Total Exp ense s 4,237,709 $ 4,071,545$ 4% 4,044,642$ 4,257,705$ 4,018,543$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 137 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetPublic Works AdministrationOriginal Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay231,535$ 230,038$ 1% 228,635$ 222,456$ 209,956$ Overtime Pay - - 0% - - - Part-time Pay - 231,535 - 0% - - - Benefits: Pension46,158 45,358 2% 42,176 49,819 50,450 Health Insurance 29,771 28,340 5% 27,810 26,555 22,639 FICA/Medicare 17,713 17,587 1% 16,190 15,493 14,984 Long Term Disability Insurance 1,021 1,329 -23% 1,305 1,274 1,205 Short Term Disability Insurance 744 - 0% - - - Life Insurance 261 324 -19% 324 324 324 Worker's Compensation 1,915 1,662 15% 1,729 1,950 14,988 Other - 97,583 - 0% - - - 329,118$ 324,638 $ 1% 318,170$ 317,871$ 314,546$ OperatingContractual Services 6,800 7,200-6% 6,4136,3326,557 Employee Relations 100 1000% 000 Gas, Oil & Lubricants 0 00% 030365 Licenses & Fees 000%2,798906500 Materials & Supplies 1,700 2,000-15% 1,2141,7241,817 Memberships & Dues 400 4000% 15450255 Postage 250 2500% 365239225 Printing & Binding 125 200-38% 26178464 Repairs & Maintenance 0 00% 052469 Uniforms 300 3000% 281491101 Utilities 23,540 24,261-3% 23,96715,54915,718 Other Operating Costs 0 00% (0)(0)217 33,215 34,711-4% 35,07925,95126,686 CapitalAutomotive 0 00% - - - Computer Hardware & Software 0 00% - - - Construction & Major Renovation 0 00% - - - Machinery & Equipment 0 00% 000 000%000 Total Expenses 362,333$ 359,349$ 1% 353,248$ 343,822$ 341,232$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 138 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetFacility Services Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay196,139$ 189,737$ 3% 187,883$ 180,686$ 258,873$ Overtime Pay 1,500 1,500 0% 1,166 1,489 2,472 Part-time Pay - 197,639 - 0% - - - Benefits: Pension42,131 40,266 5% 39,637 45,148 59,610 Health Insurance 41,123 39,165 5% 37,915 40,413 56,446 FICA/Medicare 15,120 14,615 3% 12,993 12,275 18,097 Long Term Disability Insurance 881 1,116 -21% 1,079 1,038 1,464 Short Term Disability Insurance 705 - 0% - - - Life Insurance 348 432 -19% 432 413 729 Worker's Compensation 5,660 4,757 19% 4,455 5,710 26,652 Other - 105,968 - 0% - 12,964 - 303,607 $ 291,588$ 4% 285,560$ 300,137$ 424,343$ OperatingContractual Services175,000200,000-13% 148,859153,32746,426 Equipment Rental 1,600 1,6000% 9696,593676 Gas, Oil & Lubricants 10,150 9,10012% 10,2688,7968,355 Licenses & Fees 150 200-25% 757575 Materials & Supplies 36,900 39,500-7% 29,48243,09341,203 Repairs & Maintenance 59,000 59,600-1% 46,52656,00642,406 Solid Waste Disposal 29,524 28,4554% 25,86825,04423,416 Uniforms 1,200 1,2000% 9591,3191,711 Other Operating Costs 700 00% (0)196314 314,224 339,655-7% 263,004294,449164,583 CapitalAutomotive000% 019,804 0 Capital 0 00% 02,640 0 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 0 00% 000 Machinery & Equipment 0 00% 03,11127,149 000%025,55527,149 Total Expenses 617,831 $ 631,243$ -2% 548,564$ 620,140$ 616,076$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 139 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetVehicle Maintenance Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 Personnel Salary: Regular Pay 136,697$ 130,511$ 5% 126,042$ 121,565$ 115,234$ Overtime Pay 1,500 1,500 0% 491 652 1,308 Part-time Pay - 138,197 - 0% - - - Benefits: Pension 29,606 27,966 6% 27,316 30,659 31,861 Health Insurance 17,960 17,096 5% 16,717 17,038 14,732 FICA/Medicare 10,573 10,088 5% 9,072 8,712 8,323 Long Term Disability Insurance 614 768 -20% 738 699 675 Short Term Disability Insurance 492 - 0% - - - Life Insurance 261 324 -19% 324 324 324 Worker's Compensation 2,893 2,400 21% 2,364 2,627 8,196 Other - 62,399 - 0% - - - 200,596 $ 190,653$ 5% 183,064$ 182,276$ 180,654$ OperatingContractual Services 5,000 3,00067% 1,7782,1442,953 Gas, Oil & Lubricants 3,500 2,79525% 3,1173,1173,090 Licenses & Fees 500 40025% 138150104 Materials & Supplies 167,750 142,80017% 136,710124,242110,178 Repairs & Maintenance 58,200 48,00021% 30,96827,424108 Uniforms 1,130 1,1300% 9549191,064 Utilities 200 2000% 09,9429,835 Other Operating Costs 0 00% (0)(0)0 236,280 198,32519% 173,666167,938127,332 CapitalAutomotive 0 00% 000 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 0 00% 0 034,095 Machinery & Equipment 0 00% 000 000%0 034,095 Total Exp enses 436,876 $ 388,978$ 12% 356,730$ 350,213$ 342,081$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 140 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetSanitation Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 Personnel Salary: Regular Pay 777,367$ 780,406$ 0% 765,335 $ 750,025$ 719,220$ Overtime Pay 10,000 10,750 -7% 5,235 15,230 6,508 Part-time Pay - 787,367 - 0% - - - Benefits: Pension 163,732 163,782 0% 146,414 180,597 175,469 Health Insurance 232,055 221,068 5% 216,062 215,022 189,049 FICA/Medicare 60,234 60,451 0% 53,600 53,318 51,234 Long Term Disability Insurance 3,491 4,589 -24% 4,436 4,343 4,210 Short Term Disability Insurance 2,793 - 0% - - - Life Insurance 1,653 2,052 -19% 2,052 2,061 2,057 Worker's Compensation 61,029 53,260 15% 51,771 59,278 174,060 Other - 524,987 - 0% (275) 4,483 12,910 1,312,354 $ 1,296,358$ 1% 1,244,630 $ 1,284,358$ 1,334,716$ OperatingAdvertising 1,400 1,4000% 1,1031,1551,156 Contractual Services 0 00% 5,266 0 0 Gas, Oil & Lubricants 87,500 81,2508% 83,62666,63266,200 Materials & Supplies 14,600 14,1004% 12,13113,22813,472 Repairs & Maintenance 0 00% 0 07,577 Solid Waste Disposal 50,000 50,0000% 17,29720,77126,782 Uniforms 7,000 8,400-17% 8,5057,3746,703 Other Operating Costs 0 00% 1004,170270 160,500 155,1503% 128,029113,330122,160 CapitalAutomotive 0 00% 000 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 0 00% 000 Machinery & Equipment 0 26,000-100% 000 0 26,000-100% 000 Total Exp enses 1,472,854 $ 1,477,508$ 0% 1,372,658 $ 1,397,688$ 1,456,876$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 141 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetStreets & Grounds Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay314,938$ 337,746$ -7% 327,792 $ 327,620$ 248,409$ Overtime Pay 3,000 3,000 0% 1,103 2,071 1,495 Part-time Pay - 317,938 - 0% - - - Benefits: Pension64,196 70,645 -9% 63,526 75,027 62,216 Health Insurance 82,764 78,842 5% 87,260 81,477 51,536 FICA/Medicare 24,323 26,037 -7% 23,420 23,390 17,784 Long Term Disability Insurance 1,406 1,975 -29% 1,910 1,830 1,445 Short Term Disability Insurance 1,125 - 0% - - - Life Insurance 696 864 -19% 864 828 639 Worker's Compensation 15,761 14,097 12% 14,056 16,051 29,148 Other - 190,271 - 0% (70) 11,133 - 508,209 $ 533,206$ -5% 519,861 $ 539,426$ 412,672$ OperatingContractual Services435,000435,0000% 415,148411,676120,910 Equipment Rental 2,000 2,0000% 69305 0 Gas, Oil & Lubricants 21,000 21,853-4% 21,47316,41212,203 Materials & Supplies 43,700 41,0007% 266,60941,31334,997 NPEDS Permitting 15,000 15,0000% 10,96510,64316,528 Professional Services 1,200 2,000-40% 2,847 932,591 Repairs & Maintenance 75,000 24,100211% 36,50336,9077,995 Uniforms 2,600 2,6000% 2,1782,6132,275 Utilities 146,106 137,7086% 137,788141,086126,744 Other Operating Costs 0 00% (0)250621 741,606 681,2619% 893,580661,299324,864 CapitalAutomotive000% 000 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 98,000 00% 0345,116521,672 Machinery & Equipment 0 00% 0 03,071 98,000 00% 0345,116524,743 Total Expenses 1,347,815 $ 1,214,467 $ 11% 1,413,441 $ 1,545,841$ 1,262,278$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 142 of 283 Community DevelopmentDirector of Community Development 1 FT Planner 1 FT Code Compliance Officer 1 FT 1 PT Building Official 1 FT Building Const. Inspector II 2 FTBuilding Const. Inspector I 1 PT Permit & Licensing Tech 2 FT Summary: Change: FT=8 PT=2 FY 2013 Proposed Budget Page 143 of 283 Community Development Mission Statement To provide the highest level of cu stomer service to our residents and to work in partnership to promote our local businesses for a more sustainable community. Service Levels Narratives The Community Development Department is a full-service department responsible for planning and zoning, building and code compliance. The Department’s responsibilities primarily relate to: enforcing State and local regulations; issuing building permits; business tax receipts and registrations; and maintaining the community’s overall appearance. The Community Development Administration consists of the Director of Community Development, one (1) full-time Planner and (1) full-time Building Official. The Director oversees and supervises all areas of the Community Development Department. This includes providing oversight , guidance to the staff, project management, budgetary controls, and maintaining customer service levels to the Village Administration and the public. The Director also enforces the Village’s Comprehensive Plan to ensure proper growth and redevelopment w ithin the Village to maintain the “small town feeling.” The Planner is responsible for handling all new development and redevelopment, future annexations , site plan approvals, re-zoning, comprehensive plan amendments, zoning compliance, and any other State or local required amendments. This includes providing support to the Village Council, Planning Commission, Zoning Board of Adjustment, Construction Board of Adjustment and Appeals, and serving as a liaison to the Business Advisory Board. The Building Division consists of one (1) full-time Building Official, one (1) part-time Building Construction Inspector I, two (2) full-time Building Construction Inspector II’s and two (2) full- time Permit & Licensing Technician positions. The Building Official is responsible for overseeing the day-to-day operations of the Building Division, including: plan review, providing technical support to the contractors and homeowners, insuring projects comply with federal and state regulations, and maintaining budgetary controls. The Building Inspectors are responsible for conducting daily inspections pertaining to the permitted projects within the Village. The Inspectors also work closely with contractors and homeowners to provide guidance to complete projects in a timely and professional manner. The Permit & Licensing Technicians are responsible for processing and issuing building permits, scheduling inspections, scanning and maintaining lot files, and issuing business tax receipts and registrations. This includes preparing the necessary financial reports and daily deposits. The Code Compliance Division consists of one (1) full-time and one (1) part-time Code Compliance Officer position. The Code Compliance Officers work in partnership with the residents and local businesses by seeking and developing voluntary compliance instead of relying solely on enforcement through punitive measures. This includes educating the public about the importance of obtaining proper permits and hiring licensed contractors for all home and business improvements. The Code Compliance Officers are responsible for case preparation, evidence gathering, and presentation of violation cases before the Code Enforcement Special Magistrate. Administrative duties include written correspondence, property ownership and code re search, and tracking compliance through ongoing data management and reporting. FY 2013 Proposed Budget Page 144 of 283 Current Year Accomplishments and New Initiatives During Fiscal Year 2012, the Community Development Department accomplished a significant amount of special projects including:  Established guidelines for undeveloped and formerly developed properties within residential and commercial districts;  Implemented standards for portable storage containers and roll-off construction dumpsters for commercial and residential areas;  Implemented new Community Development software including a module for permits and business tax receipts;  Implemented a new building fee schedule in compliance with Florida Statutes;  Amended Chapter 6 of the Code of Ordinances in compliance with Florida Statutes and reinstated the Construction Board of Adjustment and Appeals;  Changed the configuration of the Building Division offices to expedite the permitting process and facilitate customer service; and  Established guidelines to regulate placement of mechanical equipment within the R-1 and R-2 zoning districts. Goals and Objectives In the coming year, the Community Development Department plans to achieve the following goals and objectives: Council Goal: Enhance the spirit and part icipation of our community Department Goal: Enhance the quality of life by increasing customer service during the permitting a nd inspection process. Objectives: a. Continue to enhance and streamline the process for permitting and commercial projects. b. Provide inspection-scheduling fl exibility for contractors and homeowners to expedite projects on time. c. Establish an electronic submittal for commercial projects. d. Reduce bulk record storage and turn around time for record requests. e. Update inspection checklists for accuracy and consistency. Council Goal: Protect the financial integrity of the Village in a difficult economic environment Department Goal: Work with the business community to encourage economic redevelopment. Objectives: a. Continue to promote the local business community by partnership with local government agencies. b. Continue to promote the local business community by establishing a permanent Business Advisory Board, collaborating with other local governmental agencies, and seeking grant- funding opportunities. c. Establish special event guidelines to promote local businesses. d. Create a visionary plan for the Village’s future annexation area along Ellison Wilson Road. e. Create a new light industrial zoning code with potential bioscience research within the Village’s Future Annexation area along Old Dixie Highway and Richard Road. f. Review zoning codes and make recommendations to Village Council for ordinance changes. g. Conduct a comprehensive sign code study and make recommendations to Village Council for ordinance changes to enhance our business community. FY 2013 Proposed Budget Page 145 of 283 Council Goal: Improve the overall appearance of the Village Department Goal: To affirm and uphold the community aesthetic standards through consistent applicatio n of the Village Code in cooperation with residents and businesses alike. Objectives: a. Continue to be pro-active in obtaining voluntary code compliance prior to issuing written violations. b. Maintain the Village’s property values and general appearance. c. Decrease the number of code enforcement cases brought before the Special Magistrate through education and alternative methods. d. Continue pro-active investigation of potential vacant and/or abandoned properties. Performance Measures Performance Measures FY 2011 Actual FY 2012 Projected FY 2013 Estimated Increase number of Inspections 5,385 6,000 6,240 Increase number of building permits issued 1,625 1,779 1,815 Increase number of new businesses 91 108 120 Increase number of business forums 1 1 2 Number of Code Enforcement Special Magistrate Cases 84 54 50 Increase voluntary Code compliance N/A N/A 100 Code Compliance Pro-active v. Reactive 77% 23% 495 Pro-active (Observation and Education)151 Reactive (Complaint driven investigations) 591 84 0100200300400500600 Cases VoluntarilyResolved Cases Scheduled forMagistrate 675 Total Code Compliance Cases Voluntary Compliance v. Magistrate Code Compliance Cases: The Code Officers collaborate with residents and businesses in an effo rt to gain voluntary compliance through education and alternative code methods, which in turn reduces the number of Magistrate Hearings. FY 2013 Proposed Budget Page 146 of 283 0.00100,000.00200,000.00300,000.00400,000.00500,000.00600,000.00 FY 2009FY 2010FY 2011FY 2012Building Permit Revenues1st half 2nd half Total Building Permits: Historically more building permits are issued during the second-half of the fi scal year. Building permits, inspections, and revenues are all anticipated to increase in Fiscal Year 2013 based on new multi-family community and commercial redevelopment. Building Permits Issued 0500100015002000 FY 2009 6059171522 FY 2010 7579871744 FY 2011 7548711625 FY 2012 85293717891st half2nd halfTotal Number of Inspections: The total number of building permits issued has been slowly increasing due to the steadily rising demand for residential and commercial redevelopment and is projected to increase again next year. The number of inspections required varies, depending on the complexity of the construction project. 5,4985,385 6,000 6,240 45005000550060006500FY 2010Actual FY 2011Actual FY 2012 ProjectedFY 2013 Estimated Number of Inspections FY 2013 Proposed Budget Page 147 of 283 The Village of North Palm Beach FY 2012-2013 General Fund Budget Community Development(combined)Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay509,460$ 497,303$ 2% 483,001$ 470,794$ 436,775$ Overtime Pay - - 0% - - - Part-time Pay 49,684 559,144 54,276 -8% 31,350 31,067 36,966 Benefits: 0% Pension97,900 94,738 3% 79,492 88,457 87,698 Health Insurance 103,715 98,805 5% 96,380 97,206 78,714 FICA/Medicare 42,776 42,163 1% 36,640 35,806 34,050 Long Term Disability Insurance 2,277 2,904 -22% 2,798 2,713 2,514 Short Term Disability Insurance 1,821 - 0% - - - Life Insurance 696 864 -19% 864 864 837 Worker's Compensation 6,388 5,530 16% 5,828 6,037 43,188 Other - 255,573 - 0% 443 8,525 10,725 814,717 $ 796,583$ 2% 736,796$ 741,469$ 731,466$ OperatingAdvertising2,0003,500-43% 5,007 3,329 2,020 Books, Publications & Subscriptions 620 1,672-63% 570 808 666 Comp Plan Amendments 1,500 3,000-50% 3,000 2,500 9,000 Conferences & Seminars 600 40050% 300 360 50 Contractual Services 18,700 11,14568% 4,842 3,960 14,677 Developer Fees 0 00% - - - Engineering Fees 0 00% 000 Gas, Oil & Lubricants 8,700 6,85127% 7,5396,9846,323 Materials & Supplies 2,800 2,50012% 10,7372,5751,847 Memberships & Dues 1,847 99286% 1,070985832 Printing & Binding 800 60033% 609424303 Professional Fees 10,000 5,000100% 7,3185,9859,025 Repairs & Maintenance 0 00% 2,089841,167 Small Business Grant 0 00% 5,000 0 0 Travel & Training 3,305 2,65025% 2,7118751,442 Uniforms 1,400 1,10027% 815752458 Utilities 1,420 1,620-12% 1,4232,5814,405 Other Operating Costs 4,000 00% 1,110450804 57,692 41,03041% 54,14132,65253,020 CapitalAutomotive40,00000% 000 Computer Hardware & Software 0 00% 8,323 0 0 Construction & Major Renovation 0 00% 000 Machinery & Equipment 0 00% 000 40,000 00% 8,323 0 0 Total Exp ense s 912,409 $ 837,613$ 9% 799,260$ 774,121$ 784,487$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 148 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetCommunity Planning Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay148,149$ 142,018$ 4% 137,219$ 132,470$ 126,052$ Overtime Pay - - 0% - - - Part-time Pay - 148,149 - 0% - - - Benefits: Pension26,800 25,554 5% 19,208 25,940 25,930 Health Insurance 34,027 32,438 5% 31,735 31,606 27,159 FICA/Medicare 11,334 10,857 4% 9,766 9,374 8,966 Long Term Disability Insurance 665 835 -20% 804 773 738 Short Term Disability Insurance 532 - 0% - - - Life Insurance 174 216 -19% 216 216 216 Worker's Compensation 256 213 20% 217 252 768 Other - 73,788 - 0% - - - 221,937 $ 212,131$ 5% 199,165$ 200,630$ 189,829$ OperatingAdvertising 2,000 3,500-43% 5,0073,3291,567 Books, Publications & Subscriptions 000%000 Comp Plan Amendments 1,500 3,000-50% 3,0002,5009,000 Conferences & Seminars 200 00% 0050 Contractual Services 5,500 2,90090% 2,9299782,263 Developer Fees 0 00% 000 Engineering Fees 0 00% 000 Gas, Oil & Lubricants 3,100 2,23639% 2,5522,2221,885 Materials & Supplies 500 40025% 6,685360305 Memberships & Dues 550 5500% 501532492 Printing & Binding 300 20050% 1239371 Professional Services 10,000 5,000100% 7,3185,9859,025 Repairs & Maintenance 0 00% 0 0770 Small Business Grant 0 00% 5,000 0 0 Travel & Training 0 00% 006 Utilities 720 7200% 1,0231,1441,446 Other Operating Costs 0 00% 025(0) 24,370 18,50632% 34,13717,16826,879 CapitalAutomotive 22,000 00% 000 Computer Hardware & Software 0 00% 8,323 0 0 22,000 00% 8,323 0 0 Total Expenses 268,307 $ 230,637$ 16% 241,625$ 217,798$ 216,708$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 149 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetBuilding Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay 304,667$ 300,081$ 2% 293,687$ 287,412$ 262,051$ Overtime Pay - - 0% - - - Part-time Pay 31,137 335,804 31,137 0% 30,492 31,067 29,215 Benefits: Pension 59,130 57,675 3% 49,069 49,789 48,507 Health Insurance 52,674 50,148 5% 48,777 49,797 37,976 FICA/Medicare 25,689 25,318 1% 23,288 23,045 21,220 Long Term Disability Insurance 1,362 1,750 -22% 1,693 1,650 1,497 Short Term Disability Insurance 1,089 - 0% - - - Life Insurance 435 540 -19% 540 540 513 Worker's Compensation 4,757 4,072 17% 4,325 4,802 32,652 Other - 145,136 - 0% - 1,048 7,150 480,940 $ 470,721$ 2% 451,872$ 449,150$ 440,781$ OperatingAdvertising 0 00% 0 0453 Books, Publications & Subscriptions 420 1,672-75% 570808666 Conferences & Seminars 400 4000% 30000 Contractual Services 8,900 6,04547% 1,2482,19112,020 Gas, Oil & Lubricants 2,800 2,7303% 2,7992,7022,297 Materials & Supplies 2,000 2,0000% 1,8291,9551,542 Memberships & Dues 927 387140% 439378215 Printing & Binding 300 3000% 485245233 Repairs & Maintenance 0 00% 084335 Travel & Training 2,550 2,25013% 1,800875868 Uniforms 800 8000% 522578165 Utilities 400 720-44% 3061,1242,082 Other Operating Costs 4,000 00% 0 0249 23,497 17,30436% 10,29910,93921,124 CapitalAutomotive 0 00% - - - Computer Hardware & Software 0 00% - - - Construction & Major Renovation 0 00% - - - Machinery & Equipment 0 00% 000 000%000 Total Expenses 504,437 $ 488,025$ 3% 462,171$ 460,089$ 461,905$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 150 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetCode Enforcement Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay56,644$ 55,204$ 3% 52,095$ 50,913$ 48,673$ Overtime Pay - - 0% - - - Part-time Pay 18,547 75,191 23,139 -20% 858 - 7,751 Benefits: Pension11,970 11,509 4% 11,215 12,728 13,261 Health Insurance 17,014 16,219 5% 15,867 15,803 13,579 FICA/Medicare 5,753 5,988 -4% 3,586 3,386 3,864 Long Term Disability Insurance 250 319 -22% 301 290 279 Short Term Disability Insurance 200 - 0% - - - Life Insurance 87 108 -19% 108 108 108 Worker's Compensation 1,375 1,245 10% 1,286 983 9,768 Other - 36,649 - 0% 443 7,477 3,575 111,840$ 113,731 $ -2% 85,759$ 91,688$ 100,857$ OperatingBooks, Publications & Subscriptions 200 00% 000 Conferences & Seminars 0 00% 0360 0 Contractual Services 4,300 2,20095% 665792395 Gas, Oil & Lubricants 2,800 1,88549% 2,1892,0602,142 Materials & Supplies 300 100200% 2,223260 0 Memberships & Dues 370 55573% 13075125 Printing & Binding 200 100100% 0870 Repairs & Maintenance 0 00% 2,089 062 Travel & Training 755 40089% 911 0568 Uniforms 600 300100% 293174293 Utilities 300 18067% 94312877 Other Operating Costs 0 00% 1,110425554 9,825 5,22088% 9,7054,5455,017 CapitalAutomotive 18000 00% - - - Computer Hardware & Software 0 00% - - - Construction & Major Renovation 0 00% - - - Machinery & Equipment 0 00% 000 18,000 00% 000 Total Expenses 139,665$ 118,951$ 17% 95,464$ 96,234$ 105,874$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 151 of 283 Librar yy DirectorofLibrary1FTDirector of Library 1 FT Administrative Assistant 1 FT Public ServicesLibrarian II 1 FT Library Clerk 1 PT CirculationLibrary Assistant III 1 FTLibrary Assistant 1 FTLibrary Clerk 5 PT Technical ServicesLibrary Assistant III 1 FT Library Page 4 PT Summar y: Chan ge: y g FT = 6PT = 10 FY 2013 Proposed Budget Page 152 of 283 Library Mission Statement The Village Public Library provides materials, services, and programs for community residents of all ages providing personal enrichment and enjoyment, and meeting educational needs. The Library has a special mission to children and their parents to encourage a love of reading and learning. Service Levels Narrative Today there are over 40,000 items in the North Palm Beach Library, 3.33 per capita. Formats include print books, large print, DVD, music CD, Books on CD, books in MP3 format, downloadable e-audio books, e-books, magazines and newspapers. We also circulate six (6) e-readers containing current bestsellers and six (6) children’s handheld video players. The North Palm Beach Library is open 60 hours per week, seven days per week. Staff orders, catalogs, and maintains books and materials for the collection, and periodically purges outdated or worn materials to sell at the annual book sale. Staff processes all borrower registrations and requests and handles oversight of the on-site meeting room. Library programs are scheduled throughout the year and include: story times; author lectures; genealogy group meetings; book discussions; summer reading programs, a foreign film club, and other special events. The Library also offers a variety of reference services including: simple inquiries; research assist ance; and inter-library loans of materials not in the collection. The adult library has two (2) electronic catalog computers and the children’s library has four (4) computers with educational software and games for children. The Library has a Computer Lab downstairs with sixteen (16) computers available for public use – all of which have genealogy, Microsoft Office and Internet access. The Library has WI-FI throughout the building. The Obert Room is now used as additional space for laptop users. There are 16 staff members (6 full-time employees) in the library; two are librarians with a Master’s Degree in Library Science. The implementation of improved, automated, circulation software has allowed staff to track circulation usage more efficiently and accurately. Previously, some material circulation statistics were tracked manually, which created a potential for inaccuracies. This helps to explain some of the variance in service levels indicated in prior years. Library statistics are a valuable, but limited, tool for gauging the amount of services offered. Circulation statistics tell what has been checked-out; however, they do not indicate the quality of service being provided. The Library staff maintains a high level of interaction with our patrons. This has created a unique “brand” for the Village Public Library that is prized by the residents and is difficult to quantify. Current Year Accomplishments and New Initiatives During Fiscal Year 2012, the Library achieved the following new initiatives and goals for improvement:  The Library replaced eight (8) older computers. Four were purchased with budgeted funds and four were purchased by the Friends of the Library. The Library’s goal is to maintain a regular schedule for hardware replacement to ensure we stay current with the latest technology.  In November 2011, the Library went live with downloadable audio books. We currently offe r 3,500 titles 24/7 that can be downloaded to a computer or compatible device.  The Library’s annual Mystery Night continues to be a success. Staff is looking to increase the number of similar programs offered next year. FY 2013 Proposed Budget Page 153 of 283  In April, 2012 the Library went live with downloadable e-books through membership in the Southeast Florida Municipal Libraries Digital Consortium. Patrons can download over 775+ e-books to a variety of devices.  With a recent upgrade to the Library’s automation system SIRSI and the new “cloud” server, patrons automatically receive reminders and overdue notifications via e-mail.  In May, 2012, the Library began circulating e-readers pre-loaded with best selling titles.  During the summer of 2011 the Library enlisted 17 teen volunteers for a total of 345 hours to assist with the children’s summer reading program. The Library anticipates from 20 to 25 teen volunteers during the summer of 2012.  Over 100 children between the ages of 5 and 12 signed up for the Summer Reading Program in 2011. Special pr ograms, family movies, and crafts were offered during the eight-week session.  In August 2011, the Library signed up its 10,000th member.  The Library continues a Face book page to relay current information on library services and programs and encourage feedback. It is anticipated that 2,268 users will have visited the site in the current Fiscal Year.  In FY 2012 it is anticipated that over 2,000 individuals will have signed up to use the public computers every month. Ratio of Print to Non-Printin Circulation58% 42% Print Media The Friends of the Library continue to actively support the Library. Through their annual author luncheon, book sale, and bake sale, they have donated funds for the purchase of furniture and equipment not covered through the Library‘s regular operating budget. Library Patrons 02000400060008000 1000012000 2006200720082009201020112012 Computer Lab Patrons 0500 10001500200025003000 OctNovDecJanFeb MarApr FY 2013 Proposed Budget Page 154 of 283 Goals and Objectives In the coming year, the Library plans to achieve the following goals and objectives: Council Goal: Enhance the spirit and part icipation of our community Department Goal: Enhance the spirit and participation of Library patrons. Objectives: a. Increase memberships by 3%. b. Continue encouraging local businesses to offer free programs to Library patrons (i.e. tax advice, legal advice, health & welfare, etc.) c. Continue utilizing teen volunteers to assist with the children’s Summer Reading Program and to develop more teen programming. d. Increase library prog ram brochures for distri bution in th e Village. Council Goal: Maintain a high quality of life in the Village Department Goal: Maintain a high quality of Library services. Objectives: a. Increase self-services with new library automation (i.e. email alerts, news, renewals, and requests). b. Increase use of electronic resources: e-books and downloadable audio books and video. c. Improve communication and responsiveness by actively utilizing a suggestion box both in-house and online. d. Enhance communication with residents through social networking sites (i.e. Facebook, Twitter). e. Enhance computer lab facili ties and training classes. f. Avail staff opportunities to participate in customer service and training Webinars and workshops. g. Submit to the State Library a Long Range Plan for FY2013-2017. Performance Measures Performance Measure FY 2011 Actual FY 2012 Projected FY 2013 Estimated Increase membership 10,142 10,446 10,759 Increase use of self services 878 2,790 5,000+ Increase number of suggestions/comments 25 60 120 Increase program attendance Adult 1,451 Child 3,187 Teen 0 Adult 1,682Child 3,282Teen 75 Adult 1,732 Child 3,380 Teen 100 Increase teen volunteer applicants 17 20 23 Increase circulation of traditional materials 93,926 95,325 98,183 Increase circulation of Electronic resources 0 375 1,500 FY 2013 Proposed Budget Page 155 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetLibrary Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay278,794$ 269,137$ 4% 260,401 $ 255,544$ 273,681$ Overtime Pay - - 0% - - 10 Part-time Pay 104,777 383,571 105,120 0% 100,526 102,698 83,949 Benefits: Pension50,656 48,692 4% 34,596 48,756 55,140 Health Insurance 43,995 41,860 5% 50,566 52,603 51,427 FICA/Medicare 29,344 28,589 3% 26,866 26,247 26,013 Long Term Disability Insurance 1,255 1,585 -21% 1,527 1,429 1,569 Short Term Disability Insurance 1,004 - 0% - - - Life Insurance 522 648 -19% 648 603 630 Worker's Compensation 7,588 6,463 17% 6,228 7,089 20,232 Other - 134,364 - 0% - - 7,020 517,935 $ 502,094$ 3% 481,359 $ 494,971$ 519,670$ OperatingBooks, Publications & Subscriptions4054050% 405404943 Contractual Services 27,792 26,9413% 25,72952,64623,700 Library Collections: Audio Visual Materials21,50017,50023% 25,04421,32924,293 Books 34,650 34,6500% 32,44733,78736,052 Electronic Resources 17,650 18,917-7% 3,7683,6233,370 Magazines 3,000 3,0000% 2,9812,8302,782 Reference Materials 7,000 7,0000% 8,15410,1149,350 Library Gift Account 0 00% 2,1142,3142,018 Licenses & Fees 1,025 275273% 275250250 Materials & Supplies 11,800 11,8000% 8,18611,39715,480 Postage 1,600 1,6000% 1,5532,0501,363 Rental 6,000 6,0000% 6,0615,5633,748 Repairs & Maintenance 0 17,530-100% 11,3781,447 0 Conferences & Seminars 340 29017% 0254510 Memberships & Dues 570 41537% 410395280 Travel & Training 275 17557% 3414,8481,181 Utilities 24,456 28,350-14% 25,65628,05331,454 Other Operating Costs 0 00% (0) (0)839 158,063 174,848-10% 154,502181,304157,613 CapitalCapital000% 0 013,615 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 152,000 00% 09,66176,373 Machinery & Equipment 59,653 00% 000 211,653 00% 09,66189,988 Total Expenses 887,651 $ 676,942$ 31% 635,861 $ 685,936$ 767,271$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 156 of 283 Parks & RecreationDirectorofParks&Recreation 1FT Director of Parks & Recreation 1 FT Marina Wet Dry Storage, Camps, I.C. Programs and Instructions, and Special EventsRecreation/Program Coordinator 1 FT Anchorage, Osborne, Lakeside, Community Center, Pool and Tennis Parks / Facilities Manager 1 FT Recreation Supervisor 2 FTRecreation Assistants 4 PTYouth Art Instructor 1 PT Camp Counselor 10 PTEvent Coordinator 1 PT Recreation Supervisor 1 FTRecreation Assistants 7 PTPool Lifeguard 20 PTSummary: Change: FT =6 PT = 43 FY 2013 Proposed Budget Page 157 of 283 Parks & Recreation Mission Statement To maintain quality parks and facilities; to preserve open/natural spaces and to provide leisure opportun ities to residents of all ages through comprehensive recreati onal programs and services, designed to enhance the mind, body and soul. Park Resources  Community Center – 1200 Prosperity Farms Road Features a multi-purpose ball field, batting cages, sand volleyball court, fitness trail, children’s playground, full gymnasium, performance stage, three (3) outdoor basketball courts, concession stand, and picnic area.  Osborne Park – 715 Prosperity Farms Road Features a multi-purpose building, six (6) three-wall racquetball courts, two (2) outdoor basketball courts, children’s playground, two (2) batting cages, two (2) baseball fields, concession stand, and picnic area.  Anchorage Park – 603 Anchorage Drive Features multi-purpose building, children’s playground, two (2) dog parks, two (2) tennis courts, large open field area, two (2) baseball fields, four (4) sand volleyball courts, picnic areas, eight (8) gazebos, two (2) fishing piers, jogging trail, restrooms, dry storage area, wet slips, boat wash, and boat ramp.  Lakeside Park – East end of Lighthouse Drive Features an outdoor basketball court, pi cnic pavilion, tiki hut, sand volleyball court, beachfront area, walking trail, children’s playground area.  NPB Pool facility – 951 US Highway 1 Features an Olympic-size swimming pool, dive tower, diving boards, lap lanes, locker room facilities, pro shop, and three (3) wading pools.  Tennis Center – 951 US Highway 1 Features ten (10) lighted Har-Tru courts with tennis facility, pro shop and pavilion. Programming The Parks & Recreation Department offers a wide variety of activities, classes, workshops, and leisure opportunities for all ages. Classes, workshops, clinics, and lectures are offered by 45+ independent contractors. Wi nter, Spring and Summer Camp programs are conducted for youths 4 – 13 years of age. Activities are also offered on days the public schools are not in session. The Parks & Recreation Department largely utilizes independent contractors to provide these services. These contractors have agreements with the Village, but are not Village employees and are not eligible for benefits. Additionally, because the fees paid to these contractors are off-set by the revenues they bring into the Village, and due to the fluctuating nature of the services they provide, an exact count of these positions is not represented on the Department’s organizational chart. Special Events The Parks & Recreation Department offers a wide spectrum of special events throughout the year from January’s Car Show & Chili Cook-off to the July 4th fireworks to the Holiday Lights Trolley rides. The Department also offers seasonal events as well as activities unique to the Village, su ch as our annual Heritage Day, Puppy Love, Village-Wide Garage Sale, and Arts & Crafts Festival. FY 2013 Proposed Budget Page 158 of 283 Sports Adult recreational sports league opportunities are offered including softball, volleyball, and basketball. Youth recreational basketball, flag football, volleyball and soccer are also operated by the Department. All other youth sport activities are offered through local organized non-profit groups. Organization Involvement Northern Palm Beach County Little League organizes and manages the youth baseball program. The North Palm Beach Swim Club trains and holds county-wide competitions at the Village Pool. Revenues  Arts and Crafts The Village retains all registration fees for all Department sponsored and run Arts and Crafts classes.  Facility Usage Fees All users of Village facilities and fields are charged a rental fee.  Heritage Day The Village retains all sponsor monies and ticket fees.  Marina Revenues The Village retains fees from wet and dry storage and marina decals.  Pool Revenues The Village retains all membership, rental, and daily fees as well as partial fees obtained from swim training and private lessons.  Program Activity Fees All non-resident users of Village programs and youth leagues are charged at a higher rate.  Summer/Spring Camps The Village retains all Camp registration fees.  Tennis Revenue The Village retains all membership, rental, and guest fees as well as partial fees obtained from clinics and private lessons. Current Year Accomplishments and New Initiatives During Fiscal Year 2011-2012, the Parks & Recreation Department achieved the following new initiatives and goals for improvement: Parks & Recreation  Continued improvement in the overall appearance of Village parks and facilities;  Increased Heritage Day business expo participation by 35%;  Added the Chili Cook-off to the “Shine and Show” car show (attendance of approximately 2,000);  Created new family overnight camping event which generated interaction within the community (40 families);  Increased Gazebo and Tiki rentals;  Collaborated with schools to develop Movie in the Park sponsorship opportunities;  Developed new departmental sponsorship brochure;  Implemented bi-monthly direct marketing of events and activities via Constant Contact/department E-News to over 3,000 contacts;  Implemented use of monthly facility safety check lists at each recreation location (parks & facilities);  Trained staff on how to identify potential safety issues; and  Appointed staff member to serve on Village Safety committee. FY 2013 Proposed Budget Page 159 of 283 Village Pool  Added additional water aerobics class;  Installed two new tiki huts in kiddie pool area;  Purchased Turnmaster Pro portable lane bulkheads to increase lap swim lanes; and  Created a summer membership and enhanced membership benefits. Tennis Facility  Conducted customer service and key messaging training with all part time staff and pros;  Installed new well to increase pump pressure for court irrigation;  Increased tennis member events by 10%;  Increased evening participation by forming round-robin leagues and socials; and  Created women’s and men’s me mber-guest tournaments. Anchorage Park Marina  Resurfaced dry storage driving areas. Goals and Objectives In the coming year, the Parks & Recreation Department plans to achieve the following goals and objectives: Council Goal: Enhance the spirit and part icipation of our community Department Goal: Increase local business and community participation in recreation events. Objectives: a. Add a new special event (Plant Sale) and invite local growers/organizations to participate. b. Invite local businesses to participate in more of the existing special events. c. Increase advertising of recreation events via social networks. d. Increase the use of parks and facilities by local businesses and organizations. Council Goal: Maintain and improve all Recreational Facilities of the Village Department Goal: Develop an on-going maintenance and facility safety program. Objectives: a. Develop a program that allows users to report facility problems online. b. Develop a closer working relationship with current and future users to ensure better feedback. c. Work more closely with current maintenance contractors in order to better meet the Village’s high standards. FY 2013 Proposed Budget Page 160 of 283 Performance Measures Performance Measure FY 2011 Actual FY 2012 Projected FY 2013 Estimated Increase facility rental by 10% $40,000 $44,000 $48,000 Increase daily usage memberships by 5% 130 – Pool 200 - Tennis 135 – Pool 210 - Tennis 140 – Pool 220 - Tennis Increase business participation by 10% 40 45 50 Increase school/organization participation by 10% 8 10 12 Facility Rental Revenue $42,000 $44,000 $13,000 $39,900 $0 $5,000 $10,000$15,000$20,000$25,000$30,000$35,000$40,000$45,000$50,000 FY 2009Actual FY 2010Actual FY 2011Actual FY 2012 Projected Facility Rental Revenue: In 2010, the Village successfully implemented a rental fee plan for the Community Center, Anchorage Park and Osborne Park activities buildings, and the gazebos at Anchorage and Lakeside parks. A slight decrease in rental revenue is projected due to the opening of the new St. Mark’s Episcopal School gymnasi um, as well as cuts in area school athletic budgets. Tennis Participants 16,776 20,224 22,000 23,000 0 5,000 10,00015,00020,00025,000 FY 2009Actual FY 2010Actual FY 2011Actual FY 2012 Projected Tennis Participants: Court play increased after facility renovations in 2009. With only ten courts, our facility has reached capacity, especially during the weekday morning times. Participation data was obtained from daily court registration sheets. Marina Ramp Decal Revenue $16,200 $15,234 $14,354 $13,850 $12,500$13,000$13,500$14,000$14,500$15,000$15,500$16,000$16,500 FY 2009Actual FY 2010Actual FY 2011Actual FY 2012 Projected Marina Ramp Decal Revenue: Residents purchase ramp decals in order to launch vessels at the Anchorage Park marina. Revenue has increased slightly due to the fact that accessible marina boat ramps are becoming scarce. Only Village residents may purchase decals. FY 2013 Proposed Budget Page 161 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetParks & Recreation (combined)Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay343,969$ 357,445$ -4% 353,447$ 355,595$ 441,909$ Overtime Pay 10,000 10,000 0% 3,785 4,955 8,805 Part-time Pay 234,962 588,931 232,325 1% 225,961 233,247 235,626 Benefits: Pension72,473 74,025 -2% 68,606 73,516 108,571 Health Insurance 75,380 56,025 35% 50,975 53,017 76,250 FICA/Medicare 45,054 45,780 -2% 42,313 43,353 49,800 Long Term Disability Insurance 1,549 2,096 -26% 2,034 2,029 2,576 Short Term Disability Insurance 1,187 - 0% - - - Life Insurance 522 648 -19% 645 657 968 Worker's Compensation 10,971 9,717 13% 9,520 12,835 55,224 Other - 207,136 175 -100% - 102 40,681 796,067 $ 788,236$ 1% 757,286$ 779,305$ 1,020,408$ OperatingAdvertising2,5002,5000% 1,521 949 1,119 Books, Publications & Subscriptions 0 00% - 96 91 Charge Card Fee 10,700 10,7000% 10,734 8,796 6,296 Conferences & Seminars 1,000 250300% 176 - 28 Contractual Services 58,800 55,6806% 56,262 58,902 325,712 Developer Fees Expense 0 35,000-100% - - - Gas, Oil & Lubricants 5,000 3,70035% 2,892 2,531 6,060 Licenses & Fees 250 2500% 274 250 250 Materials & Supplies 77,400 64,25020% 57,899 47,214 79,678 Memberships & Dues 1,400 1,650-15% 930 535 619 Merchandise 0 00% 987 1,858 420 Postage 678 1,050-35% 883 793 983 Printing & Binding 500 5000% 455 968 3,344 Professional Services 38,000 38,0000% 36,556 46,993 52,105 Program Expense 522,150 456,75014% 492,993 493,930 419,017 Repairs & Maintenance 21,650 8,500155% 14,322 5,705 31,335 Special Events 87,000 87,0000% 76,068 77,666 72,028 Travel & Training 1,500 1,00050% - 91 199 Uniforms 3,150 3,1500% 2,053 1,924 2,376 Utilities 162,332 165,676-2% 141,568 155,373 180,705 Other Operating Costs 2,500 00% 6,2331,23218,197 996,510 935,6067% 902,806905,8071,200,561 CapitalAutomotive40,00000% 18,970 0 0 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 0 00% 136,40135,37539,015 Developer Fees Expense-Capital 95,000 45,000111% 000 Furniture & Fixtures 0 00% 5,061 0 0 Machinery & Equipment 22,000 00% 28,371 015,107 Playground & Outside Equipment 0 00% 0 08,688 157,000 45,000249% 188,80335,37562,810 Total Expenses 1,949,577 $ 1,768,842 $ 10% 1,848,895 $ 1,720,488$ 2,283,780$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 162 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetPark MaintenanceOriginal Fiscal Year 2012 Budget % Increase / (Decrease)over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay-$ -$ 0% -$ -$ 58,352$ Overtime Pay - - 0% - - 597 Part-time Pay - - - 0% - - 538 Benefits: Pension- - 0% - - 15,540 Health Insurance - - 0% - - 23,110 FICA/Medicare - - 0% - - 3,903 L.T.D. Insurance - - 0% - - 377 S.T.D. Insurance - - 0% - - - Life Insurance - - 0% - - 212 Worker's Compensation - - 0% - - 8,328 Other - - - 0% - - 39,000 - $ -$ 0% -$ -$ 149,957$ OperatingContractual Services 0 00% 0 0312,986 Gas, Oil & Lubricants 0 00% 0 03,908 Materials & Supplies 0 00% 0 017,135 Repairs & Maintenance 0 00% 0 015,011 Uniforms 0 00% 0 0 535 Utilities 0 00% 0 010,958 Other Operating Costs 0 00% 0 0 444 000%0 0360,978 CapitalAutomotive 0 00% 000 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 0 00% 0 025,890 Furniture & Fixtures 0 00% 000 Machinery & Equipment 0 00% 000 Playground & Outside Equipment 0 00% 000 000%0 025,890 Total Expenses - $ -$ 0% -$ -$ 536,825$ Fiscal Year 2012-2013 ForReferenceOnly.MaintenancecomponentwastransferredtoPublicWorks(Streets&Grounds)in2010 FY 2013 Proposed Budget Page 163 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetRecreation & Special EventsOriginal Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay 299,818$ 314,343$ -5% 311,933 $ 307,077$ 263,550$ Overtime Pay 10,000 10,000 0% 3,785 4,553 7,726 Part-time Pay 105,671 415,489 104,538 1% 115,628 118,124 126,938 Benefits: Pension 65,130 66,937 -3% 65,299 67,108 71,935 Health Insurance 63,798 44,990 42% 40,199 42,342 33,797 FICA/Medicare 31,785 32,756 -3% 31,022 30,990 28,761 Long Term Disability Insurance 1,350 1,845 -27% 1,793 1,801 1,536 Short Term Disability Insurance 1,028 - 0% - - - Life Insurance 435 540 -19% 537 558 432 Worker's Compensation 7,698 6,939 11% 6,998 9,511 37,944 Other - 171,224 - 0% - - 217 586,713 $ 582,888$ 1% 577,195 $ 582,066$ 572,835$ OperatingAdvertising2,0002,0000% 1,101 9491,119 Books, Publications & Subscriptions 0 00% 09691 Charge Card Fee 3,200 3,2000% 4,5024,2753,354 Conferences & Seminars 1,000 250300% 176 0 28 Contractual Services 7,800 4,68067% 7,55714,07812,725 Developer Fees Expense 0 27,000-100% 000 Gas, Oil & Lubricants 5,000 3,70035% 2,8922,5312,151 Materials & Supplies 27,400 26,2005% 13,71914,89416,542 Memberships & Dues 1,200 1,2000% 780 500 443 Postage 528 900-41% 883 793 905 Printing & Binding 250 2500% 210 718 567 Program Expense 168,750 179,750-6% 194,918161,776157,549 Repairs & Maintenance 1,400 1,500-7% 5,327 0 841 Special Events 87,000 87,0000% 76,06877,66672,028 Travel & Training 1,500 1,00050% 0 91 199 Uniforms 1,750 1,7500% 1,0051,321 997 Utilities 105,877 119,352-11% 101,284113,204129,178 Other Operating Costs 2,500 00% 0 6058,705 417,155 459,732-9% 410,422393,498407,424 CapitalAutomotive40,00000% 18,970 0 0 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 0 00% 035,375 0 Developer Fees Expense-Capital 45,000 45,0000% 000 Furniture & Fixtures 0 00% 5,061 0 0 Machinery & Equipment 22,000 00% 0 09,336 Playground & Outside Equipment 0 00% 000 107,000 45,000138% 24,03135,3759,336 Total Exp ense s 1,110,868 $ 1,087,620$ 2% 1,011,648$ 1,010,939$ 989,595$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 164 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetTennis Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay44,151$ 42,602$ 4% 41,295 $ 39,593$ 37,357$ Overtime Pay - - 0% - 402 481 Part-time Pay 46,381 90,532 44,801 4% 28,177 25,834 21,842 Benefits: Pension7,343 7,088 4% 3,307 5,921 5,589 Health Insurance 11,582 11,035 5% 10,776 10,454 4,530 FICA/Medicare 6,926 6,675 4% 5,006 4,870 4,547 Long Term Disability Insurance 199 251 -21% 241 227 219 Short Term Disability Insurance 159 - 0% - - - Life Insurance 87 108 -19% 108 108 108 Worker's Compensation 2,166 1,815 19% 1,601 1,870 2,544 Other - 28,462 - 0% - - 1,464 118,994 $ 114,375$ 4% 90,510 $ 89,278$ 78,681$ OperatingAdvertising5005000% 420 0 0 Charge Card Fee 7,000 7,0000% 5,4293,4812,437 Contractual Services 1,900 1,9000% 01,155 0 Gas, Oil & Lubricants 0 00% 000 Materials & Supplies 17,550 15,30015% 18,1579,58712,143 Memberships & Dues 0 250-100% 03535 Postage 150 1500% 0078 Printing & Binding 250 2500% 245 2502,777 Professional Services 38,000 38,0000% 36,55646,99352,105 Program Expense 257,400 187,40037% 209,483235,933162,303 Repairs & Maintenance 19,000 5,500245% 3,3131,92010,126 Tennis Merchandise 0 00% 9871,858 420 Uniforms 400 4000% 305 62 217 Utilities 14,151 17,411-19% 13,80012,25611,607 Other Operating Costs 0 00% (159) 1598,263 356,301 274,06130% 288,536313,690262,512 CapitalAutomotive000% 000 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 0 00% 0 05,786 Furniture & Fixtures 0 00% 000 Machinery & Equipment 0 00% 17,941 05,771 Playground & Outside Equipment 0 00% 0 08,688 000%17,941 020,246 Total Expenses 475,295 $ 388,436 $ 22% 396,988 $ 402,968$ 361,439$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 165 of 283 The Village of North Palm Beach FY 2012-2013 General Fudn BudgetPool Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay-$ 500$ -100% 218$ 8,925$ 82,651$ Overtime Pay - - 0% - - - Part-time Pay 82,910 82,910 82,986 0% 82,157 89,290 86,309 Benefits: Pension- - 0% - 487 15,507 Health Insurance - - 0% - 221 14,812 FICA/Medicare 6,343 6,349 0% 6,285 7,493 12,588 Long Term Disability Insurance - - 0% - - 444 Short Term Disability Insurance - - 0% - - - Life Insurance - - 0% - (9) 216 Worker's Compensation 1,107 963 15% 921 1,454 6,408 Other - 7,450 175 -100% - 102 - 90,360 $ 90,973$ -1% 89,581$ 107,962$ 218,935$ OperatingCharge Card Fee 500 5000% 8031,040505 Contractual Services 49,100 49,1000% 48,70543,669 0 Developer Fees Expense 0 8,000-100% 000 Gas, Oil & Lubricants 0 00% 000 Licenses & Fees 250 2500% 274250250 Materials & Supplies 32,450 22,75043% 26,02322,73333,858 Memberships & Dues 200 2000% 150 0141 Program Expense 96,000 89,6007% 88,59196,22199,165 Repairs & Maintenance 1,250 1,500-17% 5,6823,7855,356 Uniforms 1,000 1,0000% 743540626 Utilities 42,304 28,91346% 26,48429,91328,962 Other Operating Costs 0 00% 6,392468784 223,054 201,81311% 203,847198,619169,647 CapitalAutomotive 0 00% 000 Computer Hardware & Software 0 00% 000 Construction & Major Renovation 0 00% 136,401 07,338 Developer Fees Expense-Capital 50,000 00% 000 Furniture & Fixtures 0 00% 000 Machinery & Equipment 0 00% 10,430 0 0 Playground & Outside Equipment 0 00% 000 50,000 00% 146,831 07,338 Total Expenses 363,414 $ 292,786$ 24% 440,259$ 306,581$ 395,921$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 166 of 283 Reserves & Other Mission Statement This Division of the General Fund is for the express purpose of accounting for expenditures that cannot be direct ly 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 FY 2013 Proposed Budget Page 167 of 283 The Village of North Palm Beach FY 2012-2013 General Fund BudgetReserves & Other Original Fiscal Year 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 Debt ServiceDebt Service -$ - $ 0% -$ 2,254,384$ 1,439,460$ Reserves & ContingenciesTransfer to Other Funds 0 00% 1,334,934163,490318,500 Council Contingency 84,000 86,678-3% 2,99321,000400 Village Manager Contingency 19,614 21,669-9% 11,09722,16213,791 Reserve-General Employees Pension 0 00% 000 Other Operating Costs 0 00% 000 103,614 108,347-4% 1,349,023206,652332,691 Non-DepartmentalProperty/General Liability Insurance 392,639 392,6390% 393,920511,42994,930 Total Expenses 496,253 $ 500,986$ -1% 1,742,944 $ 2,972,465$ 1,867,081$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 168 of 283 General Fund Charts & GraphsGeneral Fund Charts & Graphs FY 2013 Proposed Budget Page 169 of 283 VILLAGE OF NORTH PALM BEACH Taxable Value and Ad- Valorem Tax RevenueFiscal Year 2012-2013 2011-2012 ADOPTED BUDGET 2012-2013 PROPOSED BUDGET Amount Increase (+)Decrease (-) over Prior Year % Increase (+)Decrease (-) over Prior Year GROSS ASSESSED VALUE: 1,495,282,994 $ 1,486,295,612$ (8,987,382) $ -0.60% BUDGETARY TAXABLE VALUE (95%): 1,420,518,844 1,411,980,831 -8,538,013-0.60% OPERATING MILLAGE: 6.9723 7.6700 0.6977 10.01% ESTIMATED AD VALOREM TAX REVENUE: 9,904,284 10,829,893 925,6099.35% 2011 - 2012 Millage Rate = 6.9723 milsRoll Back Millage Rate for 2012 - 2013 = 6.9990 mils2012 - 2013 PROPOSED Millage Rate = 7.6700milsIncrease from 2011 - 2012 Millage Rate =0.6977 mils% increase/decrease over Roll Back Rate9.59% MILLAGE TABLEMILLAGE OPTIONSRoll Back Rate: 6.9990 1.00 MIL = 1,411,981$ .75 MIL = 1,058,986$ Majority Vote: 8.8274 .50 MIL = 705,991$ .25 MIL = 352,995$ 2/3 Vote: 9.7101 .10 MIL = 141,198$ Statutory Max: 10.0000 FY 2013 Proposed Budget Page 170 of 283 VILLAGE OF NORTH PALM BEACHMillage Rates 2000 - 2013 5.600 5.750 5.600 5.800 6.800 7.270 6.800 6.300 6.1000 6.6977 6.9000 6.9723 6.9723 7.6700 3 .50 4.00 4.50 5.00 5.50 6.00 6.50 7.00 7.50 8.00 8.50 9.00 9.50 10.00 Mills FiscalYear 7.6700 Millage R a t e 5.60005.60005.7500 Millage R a t e FiscalYear Millage 20057.27002010 20002001 FiscalYear R a t e 6.8000 6.80006.1000 6.9723 2004 200620092007 2003 5.8000 2008 2002 6.30006.6977 6.9000 2012201320116.9723 5.600 5.750 5.600 5.800 6.800 7.270 6.800 6.300 6.1000 6.6977 6.9000 6.9723 6.9723 7.6700 3.00 3.50 4.00 4.50 5.00 5.50 6.00 6.50 7.00 7.50 8.00 8.50 9.00 9.50 10.00 20002001200220032004200520062007200820092010201120122013 Mills Fiscal Year FY 2013 Proposed Budget Page 171 of 283 Village of North Palm Beach $ 25 , 000 , 000 Ad-Valorem and BudgetLast 5 years * Tax Reduction of $927,604 over last 5 years* Budget Reduction of $588,329 over last 5 years $ 15 , 000 , 000 $20,000,000 $25,000,000 Ad-Valorem and BudgetLast 5 years * Tax Reduction of $927,604 over last 5 years* Budget Reduction of $588,329 over last 5 years $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 Ad-Valorem and BudgetLast 5 years * Tax Reduction of $927,604 over last 5 years* Budget Reduction of $588,329 over last 5 years 2009 2010 2011 2012 2013 Ad Valorem Revenue $11,757,497 $10,968,125 $10,222,389 $9,904,284 $10,829,893 TotalBudget $ 19 073 192 $ 18 056 938 $ 17 506 072 $ 17 517 544 $ 18 484 863 $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 Ad-Valorem and BudgetLast 5 years * Tax Reduction of $927,604 over last 5 years* Budget Reduction of $588,329 over last 5 years 2009 2010 2011 2012 2013 Ad Valorem Revenue $11,757,497 $10,968,125 $10,222,389 $9,904,284 $10,829,893 Total Budget $19,073,192 $18,056,938 $17,506,072 $17,517,544 $18,484,863 Millage Rate 6.69776.90006.97236.97237.6700 $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 Ad-Valorem and BudgetLast 5 years * Tax Reduction of $927,604 over last 5 years* Budget Reduction of $588,329 over last 5 years FY 2013 Proposed Budget Page 172 of 283 2000-20012001-20022002-20032003-20042004-20052005-20062006-20072007 - 2008 13.46%61.00%13,741,9331.30% 1,297,803,1141,232,912,9586.8008,383,808 12,986,91813,947,27013,565,7494.46% 1,137,570,5261,080,692,0005.8006,268,01445.00%992,018,426901,813,310 5.6005,277,538 35.32%40.64%63.70% 856,722,645942,417,505 5.7504,926,155 TOTAL BUDGET PERCENT INCREASE VILLAGE OF NORTH PALM BEACHGENERAL FUND AD VALOREM TAX VS. BUDGET TABLETAXABLE PERCENTBUDGET VALUATION (95% of Assessed Value) FISCALYEAR ASSESSEDVALUE TOTALTAXES MILLAGERATE 40.20%-6.89% 1,438,036,2091,366,134,3997.2709,931,797 61.56%19,438,633 2,028,911,987 15,591,492 1,927,466,388 6.1000 11,757,545 59.71% 19,691,948 9.17% 6.80010,774,955 7.76% 1,999,331,2981,899,364,7336.30011,965,998 59.73%18,038,40015.69% 1,667,949,7381,584,552,251 2007-20082008-20092009-20102010-20112011-20122012-20131,486,295,6121,411,980,8317.670010,829,89358.59%18,484,8635.52%1,495,282,9941,420,518,8446.97239,904,2841,543,308,420 56.54% 1,847,845,2051,755,452,9456.69772,028 ,911 ,987 6.9000 1,927 ,466 ,388 6.1000 11 ,757 ,545 -5.33% 59 .71% 19 ,691 ,948 9.17% 6.972310,222,38958.39%10,968,12560.74%18,056,93817,517,54417,506,072 0.07%11,757,49761.64%19,073,192-3.14%-3.05% 1,466,142,9991,673,245,6741,589,583,390 FY 2013 Proposed Budget Page 173 of 283 VILLAGE OF NORTH PALM BEACH Property Assessed Valuations 1998 - 2013 761 764 804 902 992 1,137 1,297 1,438 1,667 1,999 2,028 1,847 1,673 1,543 1,495 1,486 200 300 400 500 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 Millions 2013 1,486,295,612 2012 1,495,282,994 760,999,508 2003 2009 1,847,845,205 2008 2,028,911,987 2011 1,543,308,420 901,813,310 1,999,331,2981,438,036,209 20052007 1,667,949,738 2001 763,517,430992,018,426 FiscalYear AssessedValuation 200220001999 803,891,323 1998 AssessedValuation 20042006 FiscalYear 1,137,570,5261,297,803,114 2010 1,673,245,674AssessedValuation FiscalYear 761 764 804 902 992 1,137 1,297 1,438 1,667 1,999 2,028 1,847 1,673 1,543 1,495 1,486 100 200 300 400 500 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 1998199920002001200220032004200520062007200820092010201120122013 Millions Fiscal Year FY 2013 Proposed Budget Page 174 of 283 VILLAGE OF NORTH PALM BEACHAppropriation Assessed Value 9948036 2000 Percent 803891323 1237% Fiscal Year 0.20%0.40%0.60%0.80%1.00%1.20%1.40%1.60% 200020012002200320042005200620072008200920102011201220131.237% 1.547% 1.309% 1.193%1.059% 1.084% 1.081% 0.972% 0.971% 1.032% 1.079% 1.134% 1.172% 1.244% % of Assessed Value Fiscal Year General Fund Expenditures as a Percent of Assessed Value 2000 -20132011 17,506,072 1,543,308,420 1.134% 2013 18,484,863 1,486,295,612 1.244% 2012 17,517,544 1,495,282,994 1.172% 2005 15,591,492 1,438,036,209 1.084% 2008 19,691,948 2007 19,438,633 1,999,331,298 0.972% 2006 18,038,400 1,667,949,738 1.081% 2,028,911,987 0.971% 2004 13,741,933 1,297,803,114 1.059% 901,813,310 9,948,036 13,947,270 2000 803,891,323 1.237%1.547% 20012002 12,986,918 992,018,426 1.309%1.193% 1,137,570,526 13,565,749 20032010 18,056,938 1,673,245,674 1.079% 2009 19,073,192 1,847,845,205 1.032% 0.20%0.40%0.60%0.80%1.00%1.20%1.40%1.60% 200020012002200320042005200620072008200920102011201220131.237% 1.547% 1.309% 1.193%1.059% 1.084% 1.081% 0.972% 0.971% 1.032% 1.079% 1.134% 1.172% 1.244% % of Assessed Value Fiscal Year General Fund Expenditures as a Percent of Assessed Value 2000 -2013 FY 2013 Proposed Budget Page 175 of 283 General Fund Fee ScheduleGeneral Fund Fee Schedule FY 2013 Proposed Budget Page 176 of 283 North Palm Beach Fee ScheduleGeneral Services Fiscal Year 2012-2013Fees Fees Library Actual Cost Overdue Fines Zoning Map 7/14/28 day Books25¢ a day(Cost of duplication, depends on size)Audio/CD Books25¢ a dayCD-$1.00 each or cost of CD if more$1.00 eachMusic CDs25¢ a dayDVD$2.00 a day Special Service Fee: Interlibrary Loans$1.00 a dayFor any request in which the nature or volume of theMagazines25¢ a daypublic records requested to be inspected or copied Lost Items requires more than 30 minutes of clerical and.or secretaryReplacement Item Cost plus $10.00 Processing Feeassistance to research, locate, review for confidential Library Cards-NPB ResidentNo chargeinformation, copy, refile, oversee the review of, print andLibrary Cards-Non-Residents per family25.00$ or use of information technology resources there will be Library Cards-Non-Residents Individual up to 6 months 15.00$ a special service fee which is hourly rate (excluding benefits) of the individual providing the public records. Finance NSF Checks: $25.00 (face value of check does not exceed $50.00)$30.00 (face value of check does not exceed $300.00)$40.00 (face value of check exceeds $300.00 or 5% whichever is greater)Public WorksAnnual Commercial Disposal Fee (calculated by occupancy categoryand square foot of building as determined by Solid Waster Authority)0.068Low Density0.181Medium 0.967HighResidential Yard Waste Removal Fees 4.50$ Disposal Fee per cubic yard 2.50$ Equipment & Fuel Cost per cubic yard7.00$ In addition to the charge per cubic yard set forth above, persons whoviolate the yard waste collection requirements shall also be assessed for personnel costs (less benefits) in the amount of $18.50 per hourbased on the actual time incurred in removing the yard waste, witha two-hour minimium chargeSwale Tree PermitNo chargeClerk's OfficeCopies: Single-sided page up to 8.5 x 11.15 eachDouble-sided page up to 8.5 x 11.20 eachSingle-sided page 11 x 17.20 eachCertified copies, plus per page cost for copies$1.00Lien Certificaiton each parcel number$20.00Description Description FY 2013 Proposed Budget Page 177 of 283 North Palm Beach Fee Schedule Code Compliance and Community PlanningFiscal Year 2012-2013 Description: Fee: Annual Abandoned Property Registration Fee $150.00 Code Citation Fees:First Violation $25.00 Second Violation $100.00 Third Violation $150.00 Fourth Violation(Mandatory appearance before the Special Magistrate)Description: Fee: Zoning Variances $200.00 Sign Variances $150.00 Comprehensive Plan Amendments application fee $300.00 Voluntary Annexation application fee $200.00 Rezoning (amendments, modify, supplement or repeal)$300.00Plaunned Unit Development (PUD) $100.00 per acre of fraction thereof Temporary Banner Fee (each) $10.00 Portable Storage Containers & Roll-off Construction Dumpsters (Permit)$25.00Portable Storage Containers & Roll-off Construction Dumpsters (Permit Renewal)$10.00Special Event Permit - Profit $50.00 Special Event Permit - Non-Profit $25.00 Code Compliance Planning & Zoning FY 2013 Proposed Budget Page 178 of 283 North Palm Beach Fee ScheduleBuilding Department Fiscal Year 2012-2013 Description: Fee: Minimum Permit Fee $50.00 Minimum plus plan review fee if applicable Percentage of Valuation: Unit Value: 3.68% Up to the first $10,000.00 plus 1.85% The next $10,000.01 to $100,000.00 plus 0.95% The next $100,000.01 and up or fraction thereof Building Department Plan Review (Not applicable to over-the counter permits 10% of permit fee. $25 Miniumum. Third rejection of plans for the same comment shall incur a fee of four (4) times the plan review portion of the permit fee. Florida State Statues SS 553.80(2)(b) Sub-permit $10 applicable to all sub-permits that do not require an independent review Surcharge 1.5 percent of the permit fee. Minimum of $2. Florida State Statues SS 468.631 Building Code Administrators and Inspectors Fund 1.5 percent of the permit fee. Minimum of $2. Florida State Statues SS 468.631 Training Surcharge 1% of the permit fee and/or revision fee. $1 minimum Digitizing Plans $2.20 per page for pages over 11"x17" up tp 24"x36" Building Relocation $290.00 Parking lot overlay/re-striping $100 per lot up to 150 parking spaces$125 per lots over 150 parking spaces Construction Trailers $50.00 Re-inspection Fee $50.00, second re-inpsection $100, four (4) times the amount of the fee imposed for the first re-inspection and for each subsequent re-inspection for an uncorrected violation after the second re-inspection. Florida State Statues SS 553.80(2)(c) Unscheduled inspection by special request (Subject to availablity) $75/hr 1hr min, 2hr Min for after hours, 4hr Min weekends & holidays per inspector or inspection trade. Penalty for commencing work without first securing a permit or Two (2) times the permit fee, plus $100.oo Administration Fee. yggp written a pproval ()p,p (At the discretion of the Building Official) Fire Department Plan Review (f applicable) $2.25 per $1,000 of valuation. Minimum Fee: $50.00 Civil Plans Plan Review: $50.00. Hood Review (excluding fire supression s ystem): $75.00. Change of contractor-same location $75.00 plus $25.00 per sub-contractor. Residential Revision Fee After plans are approved and permit issued, one and two family dwellings, $25.00 plus $10.00 per page. An additional fee of the estimated value of work will be charged for revisions that result in an increase to the original job valuation. Commercial Revision Fee After plans are approved and permit issued-includes multi-family dwellings, $50.00 plus $10.00 per page. An additional fee of the estimated value of work will be charged for revisions that result in an increase to the original job valuation. FY 2013 Proposed Budget Page 179 of 283 North Palm Beach Fee ScheduleBuilding Department Fiscal Year 2012-2013 Description: Fee: Renew or extend permit or application: (May require additional Impact, Building, or other fees, if increases have occurred since original a pplicatio n Re-issuance Fee (within 180 days of expiration date) $50.00 State Required Construction Lien Law Notification $5.00 Temporary Signs or Temporary Tents (Each) $50.00 plus plan review and Fire Department Fee if applicable Temporary Certificate of of Occupancy Fee $100.00 Temporary Certficate of Completion Fee $100.00 Early Power Release (Commercial Projects Only) $100.00 Document Research Time & Material Fees after 15 minutes Determined by Department Supervisor Palm Beach County Impact Fees Palm Beach County Impacts fees are collected by Village of North Palm Beach. Impact fee credit approval is required at the time of permit application submittal. Refund of building permit feesRefunds requested due to application error or canceling of a permit (All conditions must be met):1. A maximum of 50% will be refunded.2. Permit cannot be expired. 3. No-work has occurred or commenced on the project (verified by the building inspector and plan review has processed the application. 4. Request must be in writing, addressed to the Building Official.5. Plan review fees are not subject to refund. FY 2013 Proposed Budget Page 180 of 283 Village of North Palm Beach FY 2012-2013 Business Tax Receipt Fee Schedule Classification Existing AGRICULTURAL SERVICES Veterinary Services : Veterinary service from a truck 132.00$ 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 Taxi cabs: 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 47850 $ Telegrap h 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 2013 Proposed Budget Page 181 of 283 Village of North Palm Beach FY 2012-2013 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 retailCatalog 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$ RetailstoreNEC:R eta il 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 2013 Proposed Budget Page 182 of 283 Village of North Palm Beach FY 2012-2013 Business Tax Receipt Fee Schedule Classification Existing REAL ESTATEReal 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$ SERVICESHotels, 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$ Fneralserice 29700 $ Funeral servi ce 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 2013 Proposed Budget Page 183 of 283 Village of North Palm Beach FY 2012-2013 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$ Eachadditionalalle 3750 $ E ac h a ddit i ona l a lley 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 2013 Proposed Budget Page 184 of 283 Village of North Palm Beach FY 2012-2013 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 ENGINEERINGACCOUNTINGRESEARCHMANAGEMENTENGINEERING, ACCOUNTING , RESEARCH MANAGEMENT Engineering, architectural and surveying-each practitioner 132.00$ Residential designer 132.00$ ACCOUNTING, AUDITING AND BOOKKEEPING SERVICESAccounting/bookkeeping service 132.00$ Certified public accountant each 132.00$ RESEARCH, DEVELOPMENT AND TESTING SERVICESResearch, development and testing services 132.00$ FY 2013 Proposed Budget Page 185 of 283 Village of North Palm Beach FY 2012-2013 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 September30 by application of the receipt holder. Receipts not renewed by October 1 shall be considered delinquentand 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 ($25.00) FY 2013 Proposed Budget Page 186 of 283 North Palm Beach Fee SchedulePublic Safety Fiscal Year 2012-2013 Description Fees Description Fees Public Safety Annual Fire Inspection Fees Bicycle Registration 1.00$ Assembly: 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 or greater 350.00$ Outside Services (Special Details) 42.02$ Transient Lodging, Apartment, Residential Board Forfiture Revenue Varies and Care, and Adult Living Facilities:24 units and less 50.00$ Emergency Medical Services Fees 25-100 units 75.00$ Basic Life (per transport) 495.00$ 101-500 units 150.00$ Advanced Life Support Level One (per transport) 545.00$ 501 units or greater 250.00$ Advanced Life Support Level Tow (per transport) 600.00$ Mercantile, Office, Storage, Industrial and and Manufacturing: *plus $8.00 per mile 5,000 square feet and under 35.00$ 5,001-15,000 square feet 50.00$ Fire/Rescue (Special Details) 42.02$ 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$ Re-inspection Fee (All) 25.00$ Tent & Temporary Structures 35.00$ Plan Review FeesInspection & Plan Review Fee $2.25 per $1,000 (based on improvement cost) ($50.00 min) Civil Drawing Review Fee 50.00$ Hood (excluding fire suprression system) 75.00$ Re-Inpsections/Extra Inspections:First No charge Second 100.00$ Third 150.00$ Fourth and subsequent 200.00$ Any unproductive trip 75.00$ FY 2013 Proposed Budget Page 187 of 283 North Palm Beach Fee ScheduleRecreation Facilities/ProgramsFiscal Year 2012-2013FeesSales TaxTotal Fee FeesSales TaxTotal Fee Community Center Pool Membership Fees (Annual) Resident Gymnasium (3 hr minimum)75.00$ 4.50$ 79.50$ Resident Family 325.47$ 19.53$ 345.00$ Non-Resident Gymnasium (3 hr minimum) 150.00$ 9.00$ 159.00$ Non-Resident Family 468.00$ 28.08$ 496.08$ Resident after hours building charge (Hourly) 100.00$ 6.00$ 106.00$ Resident Single 175.00$ 10.50$ 185.50$ Non-Resident after hours building charge (Hourly) 250.00$ 15.00$ 265.00$ Non-Resident Single 260.00$ 15.60$ 275.60$ After hours staff charge (Hourly) 25.00$ -$ 25.00$ Summer Family (6 months) 200.00$ 12.00$ 212.00$ School non-profit Charge (Hourly) 25.00$ 1.50$ 26.50$ Resident Junior (17 & under) 95.00$ 5.70$ 100.70$ Non-Resident Junior (17 & under) 115.00$ 6.90$ 121.90$ Anchorage Park Activities Bldg Resident Masters (training ) 115.00$ 6.90$ 121.90$ Non-Resident Masters (training ) 160.00$ 9.60$ 169.60$ Resident Room A (Hourly) 25.00$ 1.50$ 26.50$ Non-Resident Room A (Hourly) 35.00$ 2.10$ 37.10$ Pool Fees (Daily) Resident Room B (2 hr minimum) 35.00$ 2.10$ 37.10$ Adult 4.72$ 0.28$ 5.00$ Non-Resident Room B (2 hr minimum) 60.00 $ 3.60$ 63. 60 $ Child (13 & under) 2.83$ 0.17$ 3.00$ Kitchen Usage (Hourly) 10.00$ 0.60$ 10.60$ Child (3 & under) FreeFree Free Tiki Hut #1 - (fee total for 3 hrs)* 50.00$ 3.00$ 53.00$ Resident after hours building charge (Hourly) 100.00$ 6.00$ 106.00$ Tiki Hut #2 - (fee total for 3 hrs)* 50.00$ 3.00$ 53.00$ Non-Resident after hours building charge (Hourly) 200.00$ 12.00$ 212.00$ After hours staff charge (Hourly) 25.00$ -$ 25.00$ Tennis Membership Fees (Annual)Resident Family 498.00$ 29.88$ 527.88$ Resident Anchorage Gazebo (fee total for 3 hrs)* 50.00$ 3.00$ 53.00$ Non-Resident Family 665.00$ 39.90$ 704.90$ Non-Resident Anchorage Gazebo (fee total for 3 hrs)* 100.00$ 6.00$ 106.00$ Resident Single 388.00$ 23.28$ 411.28$ Non-Resident Single 498.00$ 29.88$ 527.88$ Osborne Park Resident Junior (17 & under) 89.00$ 5.34$ 94.34$ Resident Recreation Building (2 hr minimum) 50.00$ 3.00$ 53.00$ Non-Resident Junior (17 & under) 104.00$ 6.24$ 110.24$ Non-Resident Recreation Building (2 hr minimum) 150.00$ 9.00$ 159.00$ Guest Fees (members/residents) 10.00$ 0.60$ 10.60$ Lakeside Park Guest Fees (non-members/non-residents) 12.00$ 0.72$ 12.72$ Resident Tiki Hut - Large (fee total for 3 hrs)* 50.00$ 3.00$ 53.00$ Non-Resident Tiki Hut - Large (fee total for 3 hrs)* 100.00$ 6.00$ 106.00$ Tennis Summer MembershipsResident single 200.00$ 12.00$ 212.00$ Sports Programs (Per/League) Non-Resident Single 225.00$ 13.50$ 238.50$ Resident Youth Basketball 65.00$ -$ 65.00$ Resident Family 225.00$ 13.50$ 238.50$ NonResidentYothBasketball 7500 $ $ 7500 $ NonResidentFamil 25000 $ 1500 $ 26500 $ Description Description Non-R esid ent Youth B as ket b all 75.00 $ - $ 75. 00 $ Non-R esid ent Fam ily 250.00 $ 15.00 $ 265 . 00 $ Resident Youth Soccer 65.00$ -$ 65.00$ Non-Resident Youth Soccer 75.00$ -$ 75.00$ Marina Fees (Annual) Resident Youth Flag Football 65.00$ -$ 65.00$ Dry Storage Non-resident Youth Flag Football 75.00$ -$ 75.00$ 15 feet & under 600.00$ 36.00$ 636.00$ Coed Softball (per team) 250.00$ -$ 250.00$ 16 - 20 feet 650.00$ 39.00$ 689.00$ Men's Over 40 Basketball (per team) 500.00$ -$ 500.00$ 21 - 25 feet 700.00$ 42.00$ 742.00$ Men's Softball (per team) 500.00$ -$ 500.00$ 26 - 30 feet 750.00$ 45.00$ 795.00$ 31 - 35 feet 800.00$ 48.00$ 848.00$ Baseball Fields (Hourly) 36 & over 850.00$ 51.00$ 901.00$ Resident 10.00$ 0.60$ 10.60$ Non-Resident 20.00$ 1.20$ 21.20$ Wet Storage (Annual) 1,886.00$ 113.16$ 1,999.16$ Team Rental Non-Profit 25.00$ 1.50$ 26.50$ Team Rental For Profit 50.00$ 3.00$ 53.00$ Ramp Decal (Annual) 60.00$ 3.60$ 63.60$ Resident Ballfield Lights (2 hr minimum) 25.00 $ 1.50$ 26. 50 $ Temporary Day Launch Permit (res. Only) 9.43$ 0.57$ 10.00$ Non-Resident Ballfield Lights (2 hr minimum) 50.00$ 3.00$ 53.00$ Volleyball Courts (Hourly) Resident 10.00$ 0.60$ 10.60$ Non-Resident 20.00$ 1.20$ 21.20$ Team Rental Non-Profit 25.00$ 1.50$ 26.50$ Team Rental For Profit 50.00$ 3.00$ 53.00$ 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). 3) Non-profit 501 C organizations and local schools will be ch arged at the Resident rate unless otherwise specified. FY 2013 Proposed Budget Page 188 of 283 FY 2013 Proposed Budget Page 189 of 283 Country Club Organization ChartVillageCouncilResidents of The Village of North Palm Beach VILLAGE BOARDS Village ManagerVillage Council •Golf Advisory Board Golf OperationsHdGlfPfil 1FT Food & Beverage Operations H ea d G o lf Professiona l 1 FT Director of GolfFirst Assistant Golf Pro 1 FTOutside Service Coordinator1 FTOutside Service Attendant7 PTGolf Shop Attendant 5 PT DrivingRange/Ranger 9PT Director of Food & Beverage1 FTAssistant Restaurant Manager1 PTRestaurant Sales Coordinator0 PT (-1 PT) Chef0 PT (-1 PT) Line Cook 4 PT (-1 PT) SiPl 15PT Administrative Support Accounting Clerk1 FT Driving Range/Ranger 9 PT Member Relations Coordinator1 PT Sales & Marketing Rep1 PT Service Personnel 15 PT Dishwasher 4 PT Snack Bar Attendant 6 PT Kitchen Manager/Chef 1 FT (+1 FT) Banquet Event Coordinator 1 PT (+1 PT)Summary: Change:FT=6 +1 FTPT=54 -2 PT FY 2013 Proposed Budget Page 190 of 283 North Palm Beach Country Club Mission Statement The North Palm Beach Country Club (NPBCC) is committed to offering a quality recreational facility to its residents, members and customers. Its mission is to do so by maintaining self-sustaining operations through an integrated combination of pricing, marketing and operating controls that capitalize on the facility’s ideal locale adjacent to the Intracoastal Waterway, the golf club’s Jack Nicklaus “Signature” course design, and exemplary customer service that reflect the high ideals of the Club amenities, special functions and users. Service Levels Narrative – Golf Operation In November 17, 2006 the North Palm Beach Country Club opened its newly renovated golf course, becoming only the second public municipal golf course in the U.S. to bear the prestigious moniker of a Jack Nicklaus “Signature” Golf Course. Our Nicklaus “Signature” course offers six (6) sets of tees so each golfer may challenge the course in a manner that is equal to their individual game. The course will play up to 7,071 yards at a par 71. A putting green is locate d by hole number one and a pitching/chipping green is located by hole number 15 for golfers to perfect their “short game.” The club also has a members-only short game area on the north side of the maintenance facility. Club golf operations are open seven (7) days-a-week offering individual, group and clinic instruction from on-staff PGA professionals, monthly tournaments for all levels of skill and experience, and a lighted driving range. The golf shop offers a variety of soft goods, golf accessories and clubs for sale. The Golf Operation is headed up by the Director of Golf Operations. The Director is assisted by one (1) full-time First Assistant Golf Professional, one (1) full-time Outside Service Coordinator, one (1) part-time Member Relations Coordinator, one (1) part-time Sales & Marketing Representative, seven (7) part-time Outside Service Attendants, nine (9) part-time Ranger/Driving Range Attendants, and five (5) part-time Golf Shop Attendants. The operation also has one (1) full-time Accounting Clerk located in the Finance Department in Village Hall. This staffing arrangement best reflects the customer service needs of the golf club. The Golf Course Maintenance Division of the Golf Operation is outsourced to International Golf Maintenance (IGM) of Orlando, Florida. This partnership allows a higher level of conditioning on the Nicklaus “Signature” course layout and realizes a significant monetary savings to the Village. The maintenance of the buildings falls under the supervision of the Public Works Department. Outsourcing the maintenance of the golf course and having Public Works oversee the clubhouse maintenance is the most prudent and fiscally responsible way to operate the facility. The Village Administration anticipates new golfers applying for membership to the Nicklaus “Signature” golf course in the upcoming year. In order to provide reasonable member access to course play while preserving access to “walk-in” guests during high season and holidays, a maximum of 375 annual golf memberships will be allowed for the upcoming Fiscal Year. Available memberships will continue to be prioritized as follows:  Renewal of existing club members;  Residents of North Palm Beach;  New members sponsored by existing members in our membership initiative program; and  Non-resident applications. FY 2013 Proposed Budget Page 191 of 283 In order to maintain the “Signature” course the proposed Golf budget reflects funding for additional trees and sod. These items will be needed to continue the “fine tuning” of the golf course as it moves into its seventh season of play. Personnel Changes – Golf Operation The personnel/title changes for Fiscal Year 2013 are as follows:  Title change from “Head Golf Professional” to “Director of Golf Operations” for one (1) full-time position. Service Levels Narrative – Food & Beverage (F&B) Operation The Country Club Food & Beverage (F&B) Operation is a division of the North Palm Beach Country Club. F&B works cooperatively with the Golf, Tennis, and Pool Operations to enhance tournaments, special events and the overall experience at the Club, and provides services to the general public as well. North Palm Beach Country Club “Village Tavern” Restaurant, Bar and Banquet operations are conducted by Village staff under the direction of the Director of F ood & Beverage. The Director of Food & Beverage is assisted by (1) full-time Kitchen Manager/Chef, (1) part-time Assistant Restaurant Manager, one (1) part-time Banquet Event Coordinator, fifteen (15) part-time F&B Service Personnel, four (4) part-time Dishwashers, six (6) part-time Snack Bar Attendants, and four (4) part-time Line Cooks. The Restaurant and Bar is “OPEN” to the public serving the membership and community seven (7) days-a-week with modifiable hours of operation pr edicated upon seasonal activities and overall profitability. Restaura nt hours and daily staffing levels are modified in accordance with seasonal and other business factors to provide attentive and friendly service with an appropriate ratio of service personnel to customers. Quality food at a competitive value and friendly professional service is a cornerstone of the Restaurant operation. The “Village Tavern” serves freshly prepared quality cuisine that is targeted to appeal to a variety of consumers. The “Village Tavern” serves daily specials, quick food for golfers, and provides a menu on the golf carts for convenient call-ahead service. The “Snack Bar,” located adjacent to the Pool deck, services both the patrons of the pool as well as golfers seeking to purchase quick food and beverage items dur ing the summer months. Beverage Cart services are provi ded for the Golf Course. Cart service provides a variety of snacks, sandwiches, and beverage options including alcoholic beverages 7 days a week. The sale and distribution of alcoholic beverages both on the golf course and within the facilities will be strictly regulated in accordance with the prevailing beverage laws. The Banquet Room is available for business meetings, parties, and special events. Food and beverage services are available and are coordinated through the F&B Operatio n. Banquet services are critical to the overall success of the F&B Division. The facility fulfills a niche within the community by offering a great atmosphere, beautiful setting, quality food, and great service at an affordable cost. The F&B Division will focus its marketing efforts in the upcoming fiscal year to target the Northern Palm Beach County market area. Personnel Changes – Food & Beverage Operation (F&B) The personnel/title changes for Fiscal Year 2013 are as follows:  Deletion of one (1) part-time Restaurant Sales Coordinator position;  Deletion of one (1) part-time Line Cook position;  Addition of one (1) part-time Banquet Event Coordinator position;  Deletion of one (1) part-time Chef Position; and  Addition of one (1) full-time Kitchen Manager/Chef position. FY 2013 Proposed Budget Page 192 of 283 Current Year Accomplishments and New Initiatives During FY 2012, the North Palm Beach Country Club achieved the following new initiatives and goals for improvement:  Enhanced the look and functionality of the member’s short game area by separating the pr actice and parking areas. The bunker has also been expanded to make practice from this area more enjoyable;  Modernized the Golf Shop with additional furniture and new technology, which has incr eased customer enjoyment and improved the overall ambiance of the shop.  Improved the merchandise operation by offering the most in demand, quality items from the leading manufacturers; and added progressive products that have broadened the customer base;  Expanded the member and non-member tournament program throughout the year. Increased participation by offering a wide variety of unique formats and contests that target golfers of all ages;  Enhanced the instructional program with more formalized programs for juniors and women and added more technologically advanced teaching techniques that have simplified and improved the learning process;  Magnified the Club’s reach to customers through a variety of marketing and advertising tools including: a more current and interactive website, search engine optimization, building an email database, flyers, advertisements in publications, and capitalizing on other networking resources such as other Village departments;  Improved revenue over expense, by controlling food and labor costs, managing operating expenses, and setting appropriate menu prices;  Improved service and food quality, by proper training and setting service standards; and  Created a banquet and special event menu that is in-line with proper costs and compatible with market trends. Goals and Objectives In the coming year, the North Palm Beach Country Club plans to achieve the following goals and objectives: Council Goal: Maintain and improve all Recreati onal Facilities of the Village Department Goal: Enhance membership status by making golf memberships more valuable. Objectives: a. Increase the overall number of golf memberships. b. Promote the Club through “brand” marketing. c. Improve the customer service levels by improving staff communication and training. Department Goal: To afford “Village Tavern” customers a positive dining experience through the delivery of quality food and service at a competitive price, and to provide a destination restaurant/bar that exudes an environment that is welcoming to both members and guests. Objectives: a. Continue to develop a service-based establishment, whose primary goal is to exceed customers’ expectations. b. Create a food and beverage establishment on the golf course to enhance sales from the driving range and serve guests on the golf course. c. Increase participation in club activities by providing food and beverage services for the Golf, Pool and Tennis Operations. d. Increase marketing for our banqueting venue, by providing a menu for all occasions, for clientele to choose from via the web site and by reaching out to local hotels and other groups. FY 2013 Proposed Budget Page 193 of 283 Council Goal: Enhance the Spirit and Participation of our Community Department Goal: Increase outside events and activities during the summer season to increase year round usage. Objectives: a. Increase outside tournaments and outings including F&B opportunities. b. Grow junior, beginner and ladies programs with camps and clinics focusing on year-round residents. c. Highlight upcoming events and ac tivities through the Country Club website, Village newsletter, newspaper and other progressive advertising outlets. Departmental Goal : Increase Food and Beverage events year round for the whole community to participate in. Objectives: a. Monthly theme nights such as theme buffet or ala carte dinners, i.e. Italian Night, Prime Rib Night, Seafood Night. b. Increase more family-driven events. c. Highlight upcoming eventsand activities through the Country Club website, Village newsletter and other advertising outlets. Council Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Department Goal: To establish the banquet facilities as the definitive location for quality affordable parties/events in Northern Palm Beach County through targeted marketing and a greater focus on securing recurring banquet events. Objectives: a. Maintain and grow a sustai nable F&B Operation through repeat banquet clientele with an emphasis on recurring events (i.e. corporate events, holiday parties, etc.). b. Market the use of the NPBC C Banquet Facility for weddings, birthday parties, bar and bat mitzvahs, and other individual special events. c. Ensure adequate cost controls are in-line with market pricing, to maintain affordable menu prices. Performance Measures Performance Measure FY 2011 Actual FY 2012 Projected FY 2013 Estimated Number of Golf Memberships 251 235 245 Number of Member Golf Tournaments 25 20 20 Number of Outside Events and Outings 10 10 10 Number of Clinics and Camps (Juniors, Members, etc.) 86 97 97 Special events held at the NPBCC Banquet Facility 149 200 220 FY 2013 Proposed Budget Page 194 of 283 050100150200250 FY2011Actual FY 2012 Projected FY 2013 EstimatedBanquets and Special Events 020406080 100 Member Tournaments and Events# Tournaments 252020 # Outside Events/Outings 101010 # Clinics and Camps 869797FY2011Actual FY 2012 Projected FY 2013 Estimated Member Tournaments and Events: Country Club Administration has been successful in determining the number and type of events desired by the members; thus a dding value to the membership experience. Offering more outside events, outings, clinics, and camps has raised the profile of the Club, resulting in increased revenue. Banquet and Special Events: The number of banquets and special events is a good indicator of the overall health of the Food and Beverage Operation, as roughly 56% of total F&B Revenue is derived from banquets and special events. 050100150200250 Golf Memberships # Memberships 149200220FY 2011Actual FY 2012 Projected FY 2013 Estimated Golf Memberships: The number of golf members is a good indicator of the Club’s overall health as roughly 43% of total play is from members. Because most members renew at the beginning of the fiscal year, a substantial amount of the revenue derived from memberships is received in the first quarter, which helps to cover operating expenses throughout the year. FY 2013 Proposed Budget Page 195 of 283 Original % Increase / FY 2012(Decrease) over Actual Actual Actual GolfF & BAdminTotal Budget2012 Budget 9/30/20119/30/20109/30/2009 REVENUESDriving Range 209,026$ 209,026 $ 197,380$ 5.90% 208,865 $ 174,929$ 208,230$ Membership 623,580 623,580664,970 -6.22% 650,358753,349910,249 Cart Rental 939,400 939,4001,019,820 -7.89% 866,505960,599998,584 Walking Fees 37,520 37,52041,560 -9.72% 40,204 45,215 39,910 Greens Fees 912,480 912,480836,500 9.08% 810,849753,886816,059 Lessons 100,000 100,000100,000 0.00% 102,006 49,365 21,622 Tournament Proceeds 2,716 2,7160 0.00% 1,675 3,470 508 Merchandise Sales 140,150 140,150137,000 2.30% 133,349133,324133,386 Special Events/Camps 4,000 4,0004,000 0.00% 400 200 12,204 Food & Beverage-Lease Operation - 000.00% 0 28,241192,735 Liquor Sales 240,000 240,000256,622 -6.48% 221,152 84,145 - Food & Beverage Sales 545,000 545,000591,088 -7.80% 479,226158,839 - Sales of Surplus 96,000 - 96,000 0 0.00% 0124,000 0 Interest Earnings 7,327 7,3278,855 -17.26% 8,493 14,686 7,376 Other 55,434 36,300 - 91,734 42,900 113.83% 56,608 82,016 71,372 Total Revenues 3,120,306821,3007,3273,948,9333,900,695 1.24% 3,579,690 3,366,265 3,412,235 EXPENSES Personnel:Salary & Benefits 519,069364,14856,414 939,631912,212 3.01% 892,066715,637558,813 Operating:Accounting & Auditing - - 7,000 7,000 7,000 0.00% 5,911 5,187 6,512 Charge Card Fees 51,500 8,000 0 59,500 62,798 -5.25% 58,602 52,262 51,284 Contractual Services 1,192,888 26,500 34,139 1,253,5271,223,415 2.46% 1,207,1781,214,8791,297,245 Entertainment - 10,000 0 10,00012,500 -20.00% 23,298 11,032 0 Rental-Equipment/Uniform, etc. 2,000 15,500 5,214 22,71423,800 -4.56% 22,112 19,120113,737 Legal Fees 7,500 7,5007,500 0.00% 3,395 11,652 2,488 Lessons 35,000 - 0 35,000 40,000 -12.50% 27,386 14,580 5,684 Marketing & Advertising 42,000 3,000 0 45,000 50,040 -10.07% 46,376 47,634 41,869 Materials & Supplies 48,175 25,250 4,000 77,425 78,119 -0.89% 56,388 81,934 36,893 Merchandise 98,000 290,000 0 388,000416,285 -6.79% 373,348184,527112,418 Repairs & Maintenance 25,379 23,200 0 48,579 45,065 7.80% 27,625 52,748 17,388 Solid Waste Disposal 7,226 7,224 0 14,45013,798 4.73% 12,542 12,040 9,866 Utilities 161,035 50,273 5,894 217,202226,848 -4.25% 209,567207,725238,622 Other Operating Costs 18,800 7,450 5,000 31,250 45,900 -31.92% 42,666 40,590 31,106 Capital:Capital Outlay - 53,639 0 53,63915,500 246.06% 60,456 36,972 15,951 Debt & Other:Debt Service 394,901 394,901394,901 0.00% 412,338471,149506,548 Golf Cart Lease 171,300 171,30075,300 127.49% 75,235160,626 71,157 Insurance-Prop & Gen Liab 43,881 43,88139,864 10.08% 40,840 56,923 63,247 Contingency 128,434128,434 209,850 -38.80% 000 Total Expenses 2,767,273884,184297,4763,948,9333,900,6951.24% 3,597,3283,397,2163,180,826 Revenues over (under) expenses 353,033 $ (62,884)$ (290,149)$ -$ -$ (17,638) $ (30,952)$ 231,409$ Rounds 48,000 44,972 50,210 50,910 The Village of North Palm BeachFiscal Year 2012-2013Country Club Budget SummaryFiscal Year 2012-2013 FY 2013 Proposed Budget Page 196 of 283 Village of North Palm Beach Country ClubFY 2012-2013 Budget Highlights Number of Memberships 274 Target Number of Rounds 48,000 Personnel Highlights:*Employee Salaries750,410$ *Employee Benefits189,221 Total Personnel Costs939,631$ Operating Highlights:*Golf Course Maintenance Contract1,153,888 *Cost of Food & Beverage Merchandise290,000 *Utilities217,202 *Cost of Golf Merchandise98,000 *Materials & Supplies77,425 *Charge Card Fees59,500 *Marketing & Advertising45,000 *Repairs & Maintenance48,579 *Property/General Liability43,881 Total Operating Costs2,261,028$ Capital Highlights:*Half-way house53,639 Total Capital Outlay53,639$ Debt Service:*Loan (Golf Course Renovation)394,901 *Golf Cart Lease (includes balloon payment of $96,000)171,300 Total Debt Service566,201$ Total Country Club Contingency128,434$ Total Fiscal Year 2012-2013 Country Club Budget 3,948,933$ FY 2013 Proposed Budget Page 197 of 283 RevenuesRevenues FY 2013 Proposed Budget Page 198 of 283 Driving Range$209,026 5.29% Membership$623,580 15.79% Food & Beverage$821,300 20.80% Other $405,627 10.27%Village of North Palm Beach Country Club Revenues FY 2012‐ 2013 Total Revenues = $ 3,948,933Driving Range$209,026 5.29% Membership$623,580 15.79% Cart Rental/Walking Fee $976,920 24.74% Greens Fees$912,480 23.11% Food & Beverage$821,300 20.80% Other $405,627 10.27%Village of North Palm Beach Country Club Revenues FY 2012‐ 2013 FY 2013 Proposed Budget Page 199 of 283 Country Club Revenues $3,948,933 The Country Club is operated as a self-supporting enterprise for which fees charged to users are intended to pay for the full cost of operations. This section includes a discussion regarding revenue sources for the Village’s FY 2012/13 Country Club Budget. The major source of Country Club revenues (approx 69%) are derived from golf memberships, cart rentals, gr eens fees, and the driving range. The budgeted revenues are estimated based on the number of memberships, plays, and cart rentals over past years; fees for these items are adjusted yearly to accommodate the estimated budgeted expenses of the Country Club Operations. The following assumptions were used when preparing the Country Club Golf Revenue Estimates:  48,000 anticipated rounds  274 memberships Membership $623,580 Golf Memberships represent 15.79% of total Country Club Revenues and are based on type of membership: Resident 138 memberships $345,870Non-Resident 66 memberships 229,900Summer 58 memberships 44,210Junior 12 memberships 3,600Golf Plus 12 memberships Included in above Total $623,580 Cart Rental/Walking Fee $976,920 This class of revenue represents 24.74% of th e overall Country Club Revenues. The calculation is based on anticipated rounds:  Average cart fee per round played (excluding walkers) ($21.35 x 44,000) = $939,400  Walking Fees ($9.38 x 4,000 rounds) = $37,520 FY 2013 Proposed Budget Page 200 of 283 Greens Fees $912,480 Greens Fees represent 23.11% of total Country Club Revenues and are calculated based on current year average dollar per round multiplied by anticipated rounds for FY 2013:  Average dollar per round played x anticipated rounds ($19.01 x 48,000) = $912,480 Driving Range $209,026 Driving Range revenue represents 5.29% of total Country Club Revenues and is based on a three-year average. Food & Beverage $821,300 Historically, the Food & Beverage operation has been contracted out to an outside vendor. In May of 2010, the Village assumed the daily operations for the North Palm Beach Country Club Restaurant. Revenue from the Food & Beverage operation represents 20.80% of total Country Club Revenues and is calculated based on the current year sales average: Food & Beverage (non-alcoholic) Sales $545,000Facility Rental 36,300Liquor Sales 240,000 Total $821,300 FY 2013 Proposed Budget Page 201 of 283 Miscellaneous $405,627 Miscellaneous Revenue represents 10.27% of total Country Club Revenues and includes the following: Golf Merchandise Sales $140,150Special Events/Camps 4,000Tournament Proceeds 2,716Golf Grip Sales 474Interest Earnings 7,327Rental-Golf Clubs 32,000Rental-Lockers 1,632Rental-Bag Room 15,240Golf Handicap Service 1,288Sales of Surplus 96,000Golf Ball Retrieval 4,800Golf Lessons 100,000 Total $405,627 FY 2013 Proposed Budget Page 202 of 283 ExpensesExpenses FY 2013 Proposed Budget Page 203 of 283 Village of North Palm Beach Country Club FY 2012‐ 2013 Expenses Personnel$939,631 23.79% Insurance ‐ Property & General $43,881 1.11% Operating $2,217,147 56.15% Capital $53,639 1.36% Debt Service$566,201 14.34% Contingency$128,434 3.25% Expenses (by category) Total Operating Costs $ 2,261,02857.26% Administration Contingency$ Expenses (by department) Total Expenses = $ 3,948,933 Personnel$939,631 23.79% Insurance ‐ Property & General $43,881 1.11% Operating $2,217,147 56.15% Capital $53,639 1.36% Debt Service$566,201 14.34% Contingency$128,434 3.25% Expenses (by category) Total Operating Costs $ 2,261,02857.26%Golf $2,767,273 70.08% Food & Beverage$884,184 22.39% Administration$125,161 3.17% Contingency$128,434 3.25% Insurance ‐ Property & General $43,881 1.11% Expenses (by department) FY 2013 Proposed Budget Page 204 of 283 Country Club Expenses $3,948,933 This section includes a discussion regarding appropriations for the Village’s FY 2012/13 Country Club budget, how much of the total budget it comprises, and assumptions used in determining the projections. All expenses are funded by user charges; no taxes or assessments are used to support the Country Club operations. As mentioned in the Basis of Accounting section, capital outlay and debt service are reflected as a budgeted expense although both of these items are balance sheet items in the Village’s CAFR, as required by GAAP. Personal Services $939,631 Employee salary and benefits represent 23.79% of the total Country Club Expenses. These costs are allocated on a per employee basis. Assumptions used in budgeting for the major employee costs are discussed below: Salaries: Performance based merit increases are budgeted at an average of 3.75% based on a 0% - 5% scale. Retirement: Actuarial determined employer contributions for the General Employees Pension were budgeted as follows: General Employees………………………19.86% The ICMA pension employer cont ributions were budgeted at 15%. Health Insurance: Health insurance is budgeted at the employee level for the cost provided by the insurance carrier based on type of coverage. FICA: This item was budgeted at 7.65% of payroll. Worker’s Compensation: This item is budgeted at the employee level for the cost provided by the insurance carrier based on type of position. FY 2013 Proposed Budget Page 205 of 283 Operating Costs $2,261,028 Appropriations are budgeted based on past history and the needs of the Club. Operating costs represent 57.26% of the overall Country Club Expenses. Some highlights of operating costs are listed below:  Golf Course Maintenance Contract $1,153,888  Cost of Food & Beverage Merchandise 290,000  Utilities 217,202  Cost of Golf Merchandise 98,000  Materials & Supplies 77,425  Charge Card Fees 59,500  Marketing & Advertising 45,000  Repairs & Maintenance 48,579  Property/General Liability 43,881 Capital Outlay $53,639 Capital needs and resource availability are assessed annually through a capital planning process that results in a five-year capital plan. The five-year capital plan includes:  the cost to furnish and maintain capital facilities and equipment, such as roadways, parks, drainage systems and other valuable infrastructure  the cost of new and replacement fixed assets, such as vehicles, equipment, hardware/software, etc. Those items deemed necessary are funded in the respective department’s budget; the remaining items are deferred to future years. For FY 2012/13, capital outlay accounts for 1.36% of the overall Country Club budget. The capital outlay for FY 2012/13 is budgeted as follows: Department Description Amount Food & Beverage Half-way house $ 53,639 Total $ 53,639 FY 2013 Proposed Budget Page 206 of 283 Debt Service $566,201 Debt service payments are the seri es of payments of principal and interest required on a debt over the fiscal year . The FY 2012/13 debt service budget represents 14.34% of the overall Country Club budget. The Country Club has one loan and a capital lease outstanding. Contingency $128,434 During the budget process, reserves are set aside to accommodate unanticipated expenditures. For the FY 2012/13 budget, this reserve represents 3.25% of the total budget. FY 2013 Proposed Budget Page 207 of 283 Department SummariesDepartment Summaries FY 2013 Proposed Budget Page 208 of 283 The Village of North Palm Beach FY 2012-2013 Country Club BudgetGolf Summary Original 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay122,229$ 115,138$ 6.16%120,842$ 61,378$ 56,492$ Overtime Pay 1,000 5,200 -80.77% - 1,423 4,378 Lessons 45,000 40,000 12.50% 54,218 24,960 16,214 Part-time Pay 261,198 429,427 248,023 5.31% 218,821 214,098 204,233 Benefits: Pension 20,646 20,103 2.70% 10,672 9,299 11,039 Health Insurance 29,771 28,340 5.05% 30,740 25,519 15,694 FICA/Medicare 32,852 31,184 5.35% 29,737 22,705 21,275 Long Term Disability Insurance 526 643 -18.20% 606 352 408 Short Term Disability Insurance 421 - 0.00% - - - Life Insurance 261 324 -19.44% 306 216 214 Worker's Compensation 5,165 4,299 20.14% 3,719 4,005 10,728 Other - 89,642 18,158 -100.00% 890 3,297 - 519,069$ 511,412$ 1.50% 470,552$ 367,253$ 340,674$ OperatingAdvertising & Marketing42,000 36,000 16.67%32,077 16,382 16,185 Books & Publications 100 100 0.00% 164 - - Charge Card Fee 51,500 51,000 0.98% 48,363 44,957 46,396 Club Relations 500 1,500 -66.67% 388 541 599 Conferences & Seminars 1,700 1,000 70.00% - - - Contractual Services 1,192,888 1,191,888 0.08%1,180,424 1,180,821 1,292,325 Rental-Equipment/Golf Club 2,000 3,000 -33.33% 686 8,714 110,116 Gas, Oil & Lubricants - - 0.00% - - - Golf Handicap Expense 3,000 3,000 0.00% 3,024 3,724 3,461 Lessons 35,000 40,000 -12.50% 27,386 14,580 5,684 Materials & Supplies 48,175 54,369 -11.39% 29,709 36,587 40,222 Memberships & Dues 2,800 2,500 12.00% 981 344 459 Merchandise 98,000 108,000 -9.26% 89,130 85,549 112,418 Printing & Binding 3,500 4,000 -12.50% 3,175 3,564 3,435 Professional Services - 1,000 -100.00% 15 4,112 2,118 Repairs & Maintenance 25,379 32,164 -21.10% 19,392 35,779 16,540 Solid Waste Disposal 7,226 6,899 4.74% 6,271 6,020 4,934 Special Events / Camps 500 500 0.00% 401 - - Travel 2,700 300 800.00% - - - Uniforms & Shoes 4,000 4,400 -9.09% 3,397 1,671 2,889 Utilities 161,035 159,421 1.01% 149,662 150,795 178,241 Other Operating Costs - - 0.00% 86 49 - 1,682,003 1,701,041 -1.12% 1,594,7301,594,1881,836,020 CapitalAudio, Visual, & Comm. Sys000.00%000Computer Hardware & Software000.00%000Furniture & Fixtures000.00%000Construction & Major Renovation000.00%57,3992,66811,152Machinery & Equipment- 15,500 -100.00%- 7,246 4,799 015,500 -100.00% 57,3999,91415,951 Debt & OtherDebt Service394,901394,9010.00%412,338471,149506,548Golf Cart Lease171,300 75,300 127.49%75,235 160,626 71,157 566,201 470,201 20.42% 487,573631,775577,705 Total Expenses 2,767,273 $ 2,698,154 $ 102.56% 2,610,255$ 2,603,129$ 2,770,348$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 209 of 283 FY2013 FY2012 Difference Special Offers or Notes Single$2,205.00$2,205.000% Family$3,360.00$3,360.000%Single$3,200.00$3,200.000% Family$4,300.00$4,300.000%Single$2,477.00$2,477.000% Family$3,770.00$3,770.000%Single$3,567.00$3,567.000% Family$4,877.00$4,877.000%Single$2,650.00$2,650.000% Family$3,750.00$3,750.000%Resident$300.00$300.000%Non-Resident$300.00$300.000%Op tion A: ( Ca rt Fees Only) $495.00$495.000% Op tion B: ( Includes Cart Fees ) $995.00$995.000% Family: ( Cart Fees Only) $995.00N/AN/A Single$3,000.00$3,000.00N/AEach Additional$2,750.00$2,750.00N/ASilver (Par)$10,000.00$10,000.00N/AGold (Birdie)$14,000.00$14,000.00N/APlatinum (Eagle)$17,500.00$17,500.00N/AEach Additional$2,500.00$2,500.00N/A Golf Plus Resident (Golf, Tennis & Pool) Installment Plans: Pay a 3% Administration Fee Golf Plus Non-Resident (Golf, Tennis & Pool) Installment Plans: Pay a 3% Administration Fee North Palm Beach Country Club - FY2013 Membership Fees Resident Installment Plans: Pay a 3% Administration Fee Non-Resident Installment Plans: Pay a 3% Administration Fee N.P.B Business Eligibility: Non-Residents owning a business or rental property within the Village. Juniors Junior Golfer Pass prices will be the same for Residents and Non-Residents. Summer Restrictions: No Charging Privileges. Option B is limited to Monday-Thursday ANYTIME and after 11:00AM Friday- Saturday & Holidays (or pay a cart fee). Corporate Silver allows up to four named individuals employed at a company to join under one membership. Gold and Platinum are same program but also gives company 50 and 100 pre-paid rounds respectively (Greens Fee, Cart Fee & Tax) which can be used for other employees, clients or guests. Additional individuals may be added for $2,500 each. Touring Professional Single$2,205.00N/AN/A Eligibility: Any Current Touring Professional. Unlimited Golf Cart Program Allows Members an "All-Inclusive" option where they pre- pay for all cart fees and there are no per play charges. FY 2013 Proposed Budget Page 210 of 283 North Palm Beach Country ClubGolf Club Membership & Rates - FY2013 Resident Single Regular98ea. @$2,205.00=$216,090.00 Family Regular34ea. @$3,360.00=$114,240.00 Junior 6ea. @$300.00=$1,800.00 Non-Resident Single 49ea. @$3,200.00=$156,800.00 Family 16ea. @$4,300.00=$68,800.00 Junior 6ea. @$300.00=$1,800.00 Business 0ea. @$2,650.00= $0.00 Based Upon FY2012 Memberships 209 Total$559,530.00 $623,580.00 Summer Memberships(May 1 - September 30) 58 @ 495 or 995=$44,210.00 Golf Plus Memberships (Golf, Tennis & Pool)Resident Single Regular4ea. @$2,205.00=$8,820.00 Golf Portion Only (ea. @ $2,205) $8,820.00 F amily R egu lar2ea . @ $3,360 .00 = $6, 72 0.00 Golf Memberships Family Regular 2 ea . @ $3 ,360 .00 $6 ,720 .00 Golf Portion Only (ea. @ $3,360) $6,720.00 Non-Resident Single Regular0ea. @$3,200.00= $0.00 Golf Portion Only (ea. @ $3,200) $0.00 Family Regular1ea. @$4,300.00=$4,300.00Golf Portion Only (ea. @ $4,300) $4,300.00 7 Total$19,840.00 Grand Total 274 $623,580.00 Resident Card Holder and Guest of Member Discount 15% Greens Fees: See 2012/2013 Recommended RatesCART RENTAL 18-Holes 9-Holes Cart Fees: Member $22.00 $12.00 Non-Member $26.00 $14.00 WALKING FEE Walking Fees: Member ONLY $12.00 $7.00 Anticipated Rounds: 48,000 FY 2013 Proposed Budget Page 211 of 283 Weekday1 Rate Weekend2 Rate W eekday1 Rate W eekend2 Rate Early Morning $59.00 $69.00 $35.00 $41.00 Fall Season Morning $59.00 $69.00 $35.00 $41.00 (Oct. 8 - Nov. 11) Mid-Day $49.00 $59.00 $29.00 $35.00 Twilight* $39.00 $45.00 N/A N/A Early Morning $75.00 $85.00 $45.00 $51.00 Pre-Winter Season Morning $75.00 $85.00 $45.00 $51.00 (Nov. 12 - Dec. 16) Mid-Day $65.00 $75.00 $39.00 $45.00 Twilight* $50.00 $55.00 N/A N/A Early Morning $89.00 $99.00 $53.00 $59.00 Shoulder Season Morning $89.00 $99.00 $53.00 $59.00 (Dec. 17 - Jan. 27) Mid-Day $79.00 $89.00 $47.00 $53.00 Twilight* $49.00 $59.00 N/A N/A Early Morning $99.00 $99.00 $59.00 $59.00 High Season Morning $99.00 $109.00 $59.00 $65.00 (Jan. 28 - Apr. 7) Mid-Day $85.00 $89.00 $51.00 $53.00 Twilight* $55.00 $59.00 N/A N/A Early Morning $75.00 $85.00 $45.00 $51.00 Spring Season Morning $75.00 $85.00 $45.00 $51.00 (Apr. 8 - Apr. 30) Mid-Day $65.00 $75.00 $39.00 $45.00 Twilight* $49.00 $59.00 N/A N/A Summer Season Early Morning $45.00 $55.00 $27.00 $33.00 (Oct. 1 - Oct 7 & Morning $45.00 $55.00 $27.00 $33.00 May 1 - Sep. 30) Mid-Da y $39.00 $49.00 $23.00 $29.00 Twilight* $32.00 $35.00 N/A N/A * Twilight = After 3:00pm October 1, 2012 - November 3, 2012 After 2:00pm November 4, 2012 - March 9, 2013 After 3:00pm March 10, 2013 - September 30, 2012 1 Weekday = Monday - Thursday 2 Weekend = Friday - Sunday & Holidays 3 9-Hole Rates are 60% of 18 Hole Rates North Palm Beach Country Club2012-2013 Walk In Rates Season Time 18-Hole Rates 9-Hole Rates3 FY 2013 Proposed Budget Page 212 of 283 The Village of North Palm Beach FY 2012-2013 Country Club BudgetFood & Beverage SummaryOriginal 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay92,638$ 61,049$ 51.74%84,199$ 43,701$ -$ Overtime Pay 500 - 0.00% 199 - - Part-time Pay 192,024 285,162 212,307 -9.55% 206,404 80,873 - Benefits: Pension 15,412 9,769 57.76% 8,445 6,224 - Health Insurance 28,335 16,219 74.70% 21,751 8,404 - FICA/Medicare 21,815 20,857 4.59% 27,798 11,144 - Long Term Disability Insurance 417 324 28.70% 436 253 - Short Term Disability Insurance 334 - 0.00% - - - Life Insurance 174 108 61.11% 162 99 - Worker's Compensation 3,893 3,708 4.99% 4,439 3,274 - Other 8,606 78,986 14,607 -41.08% 821 - - 364,148$ 338,948$ 7.43% 354,653$ 153,971 $ -$ OperatingAdvertising / Marketing3,000 8,040 -62.69%8,729 16,302 - Charge Card Fee8,000 11,798 -32.19%10,239 2,309 - Contractual Services 26,500 27,388 -3.24% 22,472 27,794 - Entertainment 10,000 12,500 -20.00% 23,298 11,032 - Rental-Equipment/Linen/Uniform 15,500 17,300 -10.40% 17,149 6,995 - Gas, Oil & Lubricants 150 100 50.00% 132 42 - Licenses & Fees 5,200 5,200 0.00% 4,444 3,704 - Materials & Supplies 25,250 31,250 -19.20% 32,250 53,292 - Merchandise 290,000 308,285 -5.93% 284,218 98,978 - Professional Services 600 600 0.00% 835 720 - Repairs & Maintenance 23,200 12,901 79.83% 8,233 16,832 848 Solid Waste Disposal 7,224 6,899 4.71% 6,271 6,020 4,932 Utilities 50,273 61,692 -18.51% 54,260 50,472 52,538 Other Operating Costs 1,500 3,700 -59.46% 11,337 4,053 - 466,397 507,653 -8.13% 483,866298,54558,318 CapitalAudio, Visual, & Comm. Sys000.00%000Automotive000.00%000Computer Hardware & Software000.00%3,0569,9730Furniture & Fixtures000.00%09,9900Dining Room Tables & Chairs000.00%000Construction & Major Renovation53,63900.00%000China, Glass, Silverware, etc.000.00%000Machinery & Equipment- - 0.00%- 7,095 - 53,639 0 0.00% 3,05627,058 0 Total Exp enses 884,184 $ 846,601 $ 4.44% 841,575$ 479,574 $ 58,318$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 213 of 283 The Village of North Palm Beach FY 2012-2013 Country Club BudgetAdministration Original 2012 Budget % Increase / (Decrease) over 2012 Budget Actual 09/30/11 Actual 09/30/10 Actual 09/30/09 PersonnelSalary: Regular Pay35,321$ 33,943$ 4.06%37,753$ 134,496$ 147,569$ Overtime Pay 500 1,000 -50.00% 450 1,358 - Part-time Pay - 35,821 - 0.00% - - - Benefits: Pension 6,094 5,954 2.35% 5,163 21,082 20,222 Health Insurance 11,322 10,774 5.09% 14,434 24,326 28,255 FICA/Medicare 2,741 2,670 2.66% 2,774 9,658 10,546 Long Term Disability Insurance 159 200 -20.50% 252 659 743 Short Term Disability Insurance 128 - 0.00% - - - Life Insurance 87 108 -19.44% 138 288 306 Worker's Compensation 62 53 16.98% 122 1,134 3,660 Other - 20,593 7,150 -100.00% 5,775 1,411 6,838 56,414$ 61,852$ -8.79% 66,861$ 194,413$ 218,139$ OperatingAccounting & Auditing7,000 7,000 0.00%5,911 5,187 6,512 Charge Card Fee - - 0.00% - 4,995 4,889 Contractual Services 34,139 4,139 724.81% 4,282 6,264 4,920 Rental-Copier 5,214 3,500 48.97% 4,278 3,411 3,621 Marketing & Advertising - 6,000 -100.00% 5,570 14,950 25,685 Materials & Supplies 4,000 4,000 0.00% 4,725 3,675 4,253 Memberships & Dues - - 0.00% - 767 674 Postage 3,000 4,000 -25.00% 1,603 2,385 4,461 Printing & Binding 2,000 2,500 -20.00% 1,736 1,851 1,403 Repairs & Maintenance - - 0.00% - 137 - Uniforms & Shoes - - 0.00% - - - Utilities 5,894 5,735 2.77% 5,645 6,458 7,843 Legal Fees 7,500 7,500 0.00% 3,395 11,652 2,488 Other Operating Costs - - 0.00% 654 1,444 4,025 68,747 44,374 54.93% 37,79763,17770,774 CapitalAudio, Visual, & Comm. Sys000.00%000Computer Hardware & Software000.00%000Furniture & Fixtures000.00%000Construction & Major Renovation000.00%000Machinery & Equipment- - 0.00%- - - 000.00% 0 0 0 Debt & OtherContingency128,434209,850-38.80%000Insurance-Property & General Liability43,881 39,864 10.08%40,840 56,923 63,247 172,315 249,714 -31.00% 40,84056,92363,247 Total Exp ense s 297,476 $ 355,940$ -16.43% 145,498$ 314,513$ 352,160$ Fiscal Year 2012-2013 FY 2013 Proposed Budget Page 214 of 283 Comprehensive Pay PlanComprehensive Pay Plan FY 2013 Proposed Budget Page 215 of 283 Village of North Palm Beach TO: Honorable Mayor and Council FROM: Ed Green, Village Manager DATE: July 26, 2012 SUBJECT: Comprehensive Pay and Classification Plan Fiscal Year 2012/2013 This Comprehensive Pay and Classifi cation Plan (“Pay Plan”) reflects all authorized Village employment position classifications and their related salary ranges for all Village employees for the Fiscal Year starting October 1, 2012. This Pay Plan also reflects employment benefits provided to employees unless separately negotiated in collective bargaining agreements. Village management reviews this Pay Plan annually and makes recommendations on the classifications and pay ranges for all positions to maintain appropriate staffing resources in relation to competitive market conditions and the needs of our annual Village budget/operating structure. The attached Pay Plan proposal has been incorporated into the Manager’s proposed budget for the coming Fiscal Year beginning October 1, 2012. Pay Plan Recommendations This year’s Pay Plan includes:  Provides for an average 3.75% performance-based merit increases (0% to 5%) for FPE-eligible and non-union personnel;  Provides for negotiated step-plan increases for PBA a nd IAFF-eligible employees as negotiated in their collective bargaining agreements;  Provides no COLA/market-based adjustment;  Provides for annual employer pension contributions; and  Provides for monthly employer and employee health/dental insurance contributions.  Provides for employer-sponsored Life, Accide ntal Death & Dismemberment (ADD), Long Term Disability (LTD), and Short Term Disability (STD) plans. Vision coverage is available at full employee expense. Recommended Personnel Changes: The Pay Plan reflects proposed changes in Village employment positions including as follow: Additions / Deletions:  Add one (+1) Kitchen Manager/Chef f/t position (pay grade 20) / Delete one (-1) Chef p/t position (pay grade 17); Delete one (-1) Line Cook p/t position (pay grade 13).  Add one (+1) CALEA Manager p/t position (pay grade 11)  Add one (+1) Restaurant Event Banquet Coordinator p/t position (pay grade 22) / Delete one (-1) F&B Sales Coordinator (pay grade 6) Other Changes:  Title Change to “Director of Golf Operations” from “Head Golf Professional” for one (1) full- time position (pay grade 29). Summary of Personnel Changes: The net change in Village employment positions is provided below: Fiscal Year Full-time posi tions Part-time positions 2012 144 124 2013 145 123 Net change +1 positions -1 positions FY 2013 Proposed Budget Page 216 of 283 Pension: The Village’s annual employer contribution increased for both the General Employee Pension Plan and the Police & Fire Pension Plan for Fiscal Year 2012/2013. The Village’s ICMA-RC pensions remain constant at an employer contribution of 15%. Last year, the Village’s required employer contribution for the General Employee Pension Plan was 19.57%. For Fiscal Year 2012/2013, the Village’s annual required employer contribution is 19.86%, or up by .29%. For the Police & Fire Pension Plan the required annual employer contribution for Fiscal Year 2012/2013 increased from 20.03%, to 20.22% or up by .19%. The reasons for these increases are base d on asset returns and actuarial experience. All budgeted plan contributions are outlined below:  For General Employees Pension Plan: Employer contribution 19.86% Employee contribution 6.0%  For Police and Fire Pension Plan: Employer contribution 20.22% Employee contribution 2.0%  For ICMA-RC Pension Plan : Employer contribution 15% Employee contribution 3%, 5%, 10% or 15% Health / Dental Insurance: In order to secure the most advantageous renewals possible for the Village and its employees, Village Administration worked with our insurance broker to send out an RFP for our employee health and welfare benefits in June of 2012. Due to significantly large claims experience in the past year, several insurance vendors declined to quote for our employee business. Our current vendor Humana proposed a 17.3% increase. CIGNA proposed similar medical plans for a 4.5% increase. The Village was offered these favorable rates wi th the understanding that we would agree to move all employee health and welfare plans (Medical, Dental, Life, ADD, LTD and STD) to CIGNA. Increases in medical insurance are driven by both the Village’s individual claims experience rating and the increasing costs within the health care industry as a whole. The best way to combat these rising costs is to implement a robust employee wellness program. With the support of the Sr. Management Team, the Village will be partnering with CIGNA to build upon our curr ent wellness program and encourage wellness awareness for all of our employees and their dependents. Historically, the Village covers the full premium cost of the lower priced health and dental plans fo r all employees. For dependent coverage, the Village funds 80% of the premium for the lower cost plan and the balance is paid by the employee. Employees choosing higher cost plan options will pay 100% of the premium cost difference between the higher and lower cost plans. Projected monthly employee costs are as follow: Health Insurance : CIGNA HMO Plan Employee Only Coverage $ 0.00 per month Employee + One Coverage $102.97 per month Employee + Family Coverage $216.14 per month CIGNA POS Plan Employee Only Coverage $ 43.46 per month Employee + One Coverage $189.88 per month Employee + Family Coverage $350.80 per month Dental Insurance : CIGNA HMO Plan Employee Only Coverage $ 0.00 per month Employee + Family Coverage $ 5.42 per month CIGNA PPO Plan Employee Only Coverage $15.40 per month Employee + Family Coverage $58.07 per month FY 2013 Proposed Budget Page 217 of 283 The above monthly employee rates are based upon total monthly plan costs to the Village per employee as follows: Health Insurance : CIGNA HMO Plan Employee Only Coverage $ 514.87 per month Employee + One $ 926.77 per month Employee + Family Coverage $1,379.44 per month CIGNA POS Plan Employee Only Coverage $ 514.87 per month Employee + One $ 926.77 per month Employee + Family Coverage $1,379.44 per month Dental Insurance : CIGNA HMO Plan Employee Only Coverage $ 16.68 per month Employee + Family Coverage $ 38.34 per month CIGNA PPO Plan Employee Only Coverage $ 16.68 per month Employee + Family Coverage $ 38.34 per month RECOMMENDATION: The Administration recommends Council consideration and adoption of the Village’s Comprehensive Pay and Classification Plan as follows and with the above incorporated changes. FY 2013 Proposed Budget Page 218 of 283 FISCAL YEAR 2012/2013 VILLAGE OF NORTH PALM BEACH COMPREHENSIVE PAY AND CLASSIFICATION PLAN SECTION 1. ESTABLISHMENT A Comprehensive Pay and Classification Plan for the Village of North Palm Beach (the “Pay Plan”), pertaining to all positions, including those that may be specified elsewhere in negotiated collective bargaining agreements or individual employment contracts, is hereby established. This document will supersede and replace the pay related provisions of the Village’s Personnel Rules and Regulations. SECTION 2. DEVELOPMENT OF PAY RANGES The Pay Plan establishes pay ranges (grades) for each classification. Such established salary ranges of pay have been determined with due regard to ranges of pay for other classes, relative difficulty and responsibility of positions in the class, prevailing rates of pay for similar positions, and the financial position of the Village and other economic considerations. Appendix A sets forth the pay ranges (grades) with minimum and maxi mum levels. Base pay is, by definition, the pay level within pay range for each position classification. Base pay may not exceed the maximum pay rate for the position classification. For General (non-bargaining unit) Employees the Pay Plan provides for a pay range, without regard to specific pay level within that range. Adjustments shown to salary ranges for FPE, PBA and IAFF positions are reflected for budgeting purposes and will be subject to bargaining. SECTION 3. APPLICABILITY All employees of the Village of North Palm Beach, except as provided elsewhere, shall be compensated in accordance with this plan and the exempt (salaried) and non-exempt positions, depending upon job classification. SECTION 4. IMPLEMENTATION The new pay plan will be implemented October 1, 2012. No general (non-union) employees will receive a cost of living adjustment (COLA) effective October 1, 2012. The pay range (grade) of each General Employee shall remain the same as Fiscal Year 2012/2013, as reflected in the attached classification plan. Bargaining unit employees shall receive base wage increases only in accordance with their collective bargaining agreement. SECTION 5. HIRING PAY RATES The minimum rate established for a job class shall be paid upon employment, except that the "New-Hired" rate in amounts above the minimum may be authorized if the department head submits adequate written justification and such action is approved by the Village Manager. Approval will be based on the exceptional qualifications of the appointee or inability to employ adequate personnel at the minimum rate. SECTION 6. MERIT INCREASE All employees of the Village of North Palm Beach, except as provided elsewhere, shall be eligible for a merit increase on their employee anniversary date. The anniversary date shall be defined as the employee's entry date into his/ her present position. After the one (1) year period in their present position, employees shall be eligible for a merit increase, as defined herein, and shall be eligible at their annual anniversary date every year from that time forward. Employees may be granted such merit increase from zero to five percent (0-5%) of salary, based upon documented and demonstrated workplace performance as recommended by the employee’s Supervisor and Department Director . All merit increases shall be submitted to the Village Manager (or Human Resources Department) for review, consideration and written approval prior to discussion or delivery to the employee. FY 2013 Proposed Budget Page 219 of 283 Merit increases are not automatic. Such merit increase is contingent upon receipt of a satisfactory performance evaluation. Employees who are at the maximum or exceed the maximum pay for their classification will not be eligible for a merit increase in their present Pay Plan classification, but ma y be eligible for a lump sum performance bonus. The Village Manager shall approve merit increases equal to or greater than 4.5%. Contractual provisions will govern bargaining unit employee merit increases. Lump Sum Performance Bonus: Employees whose compensation is equal to the maximum annual pay range for their position shall be eligible for the annual performance incentive bonus program. Annual performance review bonuses would be paid lump-sum based upon written recommendation and documentation from the Department Head; subject to written approval of the Village Manager or designee as follows: Exceptional Level II performance review rating - $ 1,200 Successful Level I through Ex ceptional Level I performance review rating - $ 900 Development Required through Below Standards performance review rating - $ 0 The bonus payment shall not be included in an employee’s regular base rate of pay and shall not be ca rried forward in subsequent years. SECTION 7. PROMOTIONS, DEMOTIONS, TRANSFERS, AND RECLASSIFICATIONS In the event of a promotion to a higher pay range (grade), employees will be placed in the new position’s pay range (grade) at a base pay level that does not exceed more than 10% of the base pay level they occupy in their current pay range not to exceed the pay range maximum. Upon the written recommendation of the Department Director and written approval by the Village Manager, an employee that is within two (2) months of their existing anniversary / annual review date may receive a merit increase prior to the implementation of their recommended promotion. Bargaining unit employees shall receive promotional increases in accordance with their respective collective bargaining agreement, unless otherwise negotiated. In the event of an involuntary demotion an employee will be placed in the same relative position for the lower position grade as he/she enjoyed in the previous classifi cation, as long as the pay does not decrease more than 10%. For a voluntary demotion to a lower pay range (grade), employee shall be placed in the same relative position for the lower position grade while having their current pay “frozen” at their current level – with future pay adjustments being used to “offset” this higher pay level until fully absorbed. In the event an employee is transferred to a position with the same pay grade, their rate of pay will remain the same. The Village retains the right to evaluate and if appropriate, make personnel classification ch anges (reclassifications) when appropriate in support of providing the most cost effective and efficient delivery of municipal services to the residents of the Village. SECTION 8. PART-TIME PAY & MERIT INCREASE Part-time employees shall be paid the hourly wage as outlined in the attached Pay Plan, at the pay range (grade) minimum unless otherwise recommended by the Department Director, and approved by the Village Manager. Permanent Part-Time employees (who must be scheduled annually for work in more than 46 or more weeks) shall be eligible for a merit increase upon receipt of a satisfactory evaluation. Part-time employees who leave Village employment and are subsequently rehired, are not considered to have continuous service, and are eligible for a merit increase annually based upon their rehire date. Seasonal part-time employees (scheduled during a 12-month period work for less than 46 weeks), who have worked during the past season and return for the upcomi ng season, may be eligible for a merit increase at the 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 the Village, are considered new employees and not eligible for a merit increase upon their rehire date. FY 2013 Proposed Budget Page 220 of 283 SECTION 9. OVERTIME/COMPENSATORY TIME Overtime is authorized by the Village Manager or Department Heads. Overtime is paid to hourly employees at one and one-half (1½) times the hourly rate for all hours worked in excess of forty (40) hours per week. Upon prior approval of the Department Head or the Village Manager hourly employees may receive compensatory time off for any work performed in excess of the regularly scheduled hours in a normal work week at one and one-half (1½) hours for every hour for overtime hours worked. Compensatory time for hourly employees shall accrue to no more than sixty (60) hours. Unused accrued compensatory time shall be paid upon termination of employment. Bargaining unit empl oyees shall receive overtime and compensatory time in accordance with their respective collective bargaining agreement, unless otherwise negotiated. SECTION 10. WORK ASSIGNMENTS – HIGHER PAY GRADE The Village administration recommends creating a pay system for General employees who work in an established higher pay grade classification. If a General employee is authorized and directed by the Village Manager or designee to temporarily work in an established higher pay grade classification, the employee shall be paid five percent (5%) above thei r base pay rate for the period of time worked in the higher pay grade classification. Increases for temporary work assignments that do not conform to established pay grade classifications are handled on a case-by-case basis at the discretion of the Village Manager. SECTION 11. BENEFIT ELIGIBILITY Employees in full-time, budgeted positions [regularly scheduled to work thirty (30) or more hours per week or an excess of 1,560 hours within the fiscal year] are eligible for participation in the Village’s pension plans, health and dental insurance, long-term disability insurance, and employer paid life insurance programs according to the requirements of these plans/programs. Permanent part-time employees [who work less than thirty (30) hours per week or less than 1,560 hours per fiscal year] are not eligible to participate in the Village’s pension plans, health and dental insurance, long-term disability insurance, employer paid life insurance programs, and sick leave incentive programs. SECTION 12. MISCELLANEOUS BENEFITS/INCENTIVES Pension Contributions – The Village’s annual required employer pension contributions for General Employee Pension employees will be 19.86% of payroll, 20.22% of payroll for Police & Fire Pension employees, and 15% of payroll for ICMA-RC Pension employees. The definition and limitations of earnings shall be as outlined in each respective Village Pension Plan. 457 Deferred Compensation Contributions – The Village will match a non-union, full-time employee’s 457 Deferred Compensation plan through ICMA-RC based on a contribution rate of 50-cents for every dollar of employee contribution – up to a monthly Village contribution limit of $60 mo. ($720 yr.) and paid on a bi-weekly basis. Bargaining unit employees shall receive deferred compensation accordance with their respective collective bargaining agreement, unless otherwise negotiated. Short Term Disability Insurance – The Village will incorporate a short-term disability plan for all full-time benefit eligible employees, unless otherwise negotiated. This item is still under consideration as an optional employee-paid benefit. The final, adopted budget will be adjusted to delete the employer cost for this option. Long Term Disability Insurance – The Village’s long-term disability shall continue for all full-time employees, unless otherwise negotiated. Life Insurance – The Village life insurance program for all full-time employees shall continue to be a level equivalent to the maximum level allowed by IRS regulations before imputing added employee compensation ($50,000, or $25,000 after the age of 70), unless otherwise negotiated. FY 2013 Proposed Budget Page 221 of 283 Sick Leave Incentive Award Program – Regular full-time (non- probationary) general employees who do not use any sick leave within any continuous (6) six-month period are eligible to earn eight (8) hours annual leave time as incentive for not using sick leave. Bargaining unit employees shall receive sick leave incentive(s) in accordance with their respective collective bargaining agreement, unless otherwise negotiated. Certification Incentive - The certification incentive program will continue to provide certification pay for job related certifications as recommended by the Department Head and approved by the Village Manager. Certification incentive pay will be issued as follows:  Certifications requiring an examination and continuing education - $1,000  Certifications requiring continuing education and no examination - $1,000  Certification requiring an examination with no continuing education - $500 The maximum number of certifications eligible for the certification incentive will be three (3) per individual. The certification incentive will not be included in the base pay rate, and payment will be prorated 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 (+1) 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 premium expense of the 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 and child care expenses. Tuition Refund Program – The Village shall follow a tuition refund program that provides a maximum be nefit 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. Employee Assistance Program (EAP) - The Village offers an Employee Assistance Program through McLaughlin Young. The program offers various counseling and referral services and currently provides for three (3) free counseling sessions per year for each employee or qualified dependent. FY 2013 Proposed Budget Page 222 of 283 Village of North Palm Beach PAY RANGES - FISCAL YEAR 2012/13Includes 0% COLA Adjustment effective 10/1/2012 * *All union pay / positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements(P/T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non-exempt positions are paid hourly as worked)New position for Fiscal Year 2012/2013 Title change in Fiscal Year 2012/2013 Revised Salary Range for Fiscal Year 2012/2013 Position reclassified in Fiscal Year 2012/2013Step Plan (shown for categorization purposes; complete ranges in CBA's)Position eliminated in Fiscal Year 2012/2013Hourly rate Annual rate (F/T) # PT # FT Title Union Grade Minimum Midpoint Maximum Minimum Midpoint Maximum 150F&B Service Personnel (PT) NUPT3 $4.6500 $5.3411$6.4688$9,672$11,110$13,455 100Camp Counselor (PT) (Seasonal)NUPT6 $7.6700 $9.0680$10.9915$15,954$18,861$22,862 40Dishwasher (PT) NUPT6 $7.6700 $9.0680$10.9915$15,954$18,861$22,862 0 0 F&B Sales Coordinator (PT) NUPT 6 $7.6700 $9.0680 $10.9915 $15,954 $18,861 $22,862 40Library Page (PT) NUPT6 $7.6700 $9.0680$10.9915$15,954$18,861$22,862 70Outside Service Attendant (PT)NUPT6 $7.6700 $9.0680$10.9915$15,954$18,861$22,862 60Snack Bar Attendant (PT) NUPT6 $7.6700 $9.0680$10.9915$15,954$18,861$22,862 90Driving Range / Ranger (PT) NUPT8$8.3251$10.3938$12.6133$17,316$21,619$26,236200Pool Lifeguard (PT) (Seasonal)NUPT10$9.5375$11.9075$14.4504$19,838$24,768$30,057110Recreation Assistant (PT) NUPT10$9.5375$11.9075$14.4504$19,838$24,768$30,057 10Finance Intern NUPT11$10.0002$12.4855$15.1447$20,800$25,970$31,501 50Golf Shop Attendant (PT) NUPT11$10.0002$12.4855$15.1447$20,800$25,970$31,501 01Outside Service Coordinator FPE 11$10.0002$12.4855$15.1447$20,800$25,970$31,501 10Youth Art Instructor (PT) NUPT11$10.0002$12.4855$15.1447$20,800$25,970$31,501 10CALEA Manager NUPT11$10.0002$12.4855$15.1447$20,800$25,970$31,501 40Line Cook (PT) NUPT13$11.0398$13.8148$16.7051$22,963$28,735$34,747 0 0 Line Cook (PT) NUPT 13 $11.0398 $13.8148 $16.7051 $22,963 $28,735 $34,747 01Clerical Specialist NU 14$11.6183$14.5080$17.5718$24,166$30,177$36,549 60Library Clerk (PT) NUPT14$11.6183$14.5080$17.5718$24,166$30,177$36,54910Member Relations Coordinator (PT)NUPT14$11.6183$14.5080$17.5718$24,166$30,177$36,54901Grounds Maintenance WorkerFPE 15$12.1386$15.2018$18.3808$25,248$31,620$38,232 02Street Maintenance Worker FPE 15$12.1386$15.2018$18.3808$25,248$31,620$38,232 FY 2013 Proposed Budget Page 223 of 283 Village of North Palm Beach PAY RANGES - FISCAL YEAR 2012/13Includes 0% COLA Adjustment effective 10/1/2012 * *All union pay / positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements(P/T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non-exempt positions are paid hourly as worked)New position for Fiscal Year 2012/2013 Title change in Fiscal Year 2012/2013 Revised Salary Range for Fiscal Year 2012/2013 Position reclassified in Fiscal Year 2012/2013Step Plan (shown for categorization purposes; complete ranges in CBA's)Position eliminated in Fiscal Year 2012/2013Hourly rate Annual rate (F/T) # PT # FT Title Union Grade Minimum Midpoint Maximum Minimum Midpoint Maximum 01Irrigation Technician I FPE 16$12.7742$15.9537$19.3061$26,570$33,184$40,157 01Library Assistant FPE 16$12.7742$15.9537$19.3061$26,570$33,184$40,157 012Sanitation Collector FPE 16$12.7742$15.9537$19.3061$26,570$33,184$40,157 02Records Clerk PBAStep pla n $13.1838$16.0246$19.9167$27,422$33,331$41,427 0 0 F&B Chef (PT) NUPT 17 $13.4678 $16.8200 $20.3467 $28,013 $34,986 $42,321 01First Assistant Golf ProfessionalNU 18$14.1035$17.6299$21.3292$29,335$36,670$44,365 02Permit & Licensing TechnicianFPE 18$14.1035$17.6299$21.3292$29,335$36,670$44,365 10Sales & Marketing Rep. (PT) (Golf)NUPT18$14.1035$17.6299$21.3292$29,335$36,670$44,36502Equipment Operator IIFPE19$14.7973$18.4966$22.5428$30,778$38,473$46,88901Irrigation Technician IIFPE19$14.7973$18.4966$22.5428$30,778$38,473$46,88902Public Safety AideNU19$14.7973$18.4966$22.5428$30,778$38,473$46,88906Sanitation Driver / OperatorFPE19$14.7973$18.4966$22.5428$30,778$38,473$46,88905Accounting ClerkNU20$15.5492$19.4219$23.6987$32,342$40,398$49,29302Administrative AssistantNU20$15.5492$19.4219$23.6987$32,342$40,398$49,29310Event Coordinator (PT)NUPT20$15.5492$19.4219$23.6987$32,342$40,398$49,29303MechanicFPE20$15.5492$19.4219$23.6987$32,342$40,398$49,29301Kitchen ManagerFPE20$15.5492$19.4219$23.6987$32,342$40,398$49,29306Emergency DispatcherPBAStep pla n $15.9566$19.7662$24.3305$33,190$41,114$50,607 03Recreation Supervisor FPE 21$16.3006$20.4039$24.8551$33,905$42,440$51,699 03Trades Mechanic II FPE 21$16.3006$20.4039$24.8551$33,905$42,440$51,699 01Administrative Coordinator NU 22$17.1672$21.4445$26.1268$35,708$44,605$54,344 01Code Compliance Officer FPE 22$17.1672$21.4445$26.1268$35,708$44,605$54,344 10Code Compliance Officer (PT)NUPT22$17.1672$21.4445$26.1268$35,708$44,605$54,344 FY 2013 Proposed Budget Page 224 of 283 Village of North Palm Beach PAY RANGES - FISCAL YEAR 2012/13Includes 0% COLA Adjustment effective 10/1/2012 * *All union pay / positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements(P/T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non-exempt positions are paid hourly as worked)New position for Fiscal Year 2012/2013 Title change in Fiscal Year 2012/2013 Revised Salary Range for Fiscal Year 2012/2013 Position reclassified in Fiscal Year 2012/2013Step Plan (shown for categorization purposes; complete ranges in CBA's)Position eliminated in Fiscal Year 2012/2013Hourly rate Annual rate (F/T) # PT # FT Title Union Grade Minimum Midpoint Maximum Minimum Midpoint Maximum 10F&B Assistant Manager (PT) NUPT22$17.1672$21.4445$26.1268$35,708$44,605$54,344 01Human Resources Specialist NU 22$17.1672$21.4445$26.1268$35,708$44,605$54,344 02Library Assistant III FPE 22$17.1672$21.4445$26.1268$35,708$44,605$54,344 120School Crossing Guard (PT) NUPT22$17.1672$21.4445$26.1268$35,708$44,605$54,34401Technical Support Specialist NU 22$17.1672$21.4445$26.1268$35,708$44,605$54,344 10Banquet Event Coordinator NUPT22$17.1672$21.4445$26.1268$35,708$44,605$54,344 01Fire Inspector NU 23$17.9763$22.4851$27.3980$37,391$46,769$56,988 01Trades Mechanic III FPE 23$17.9763$22.4851$27.3980$37,391$46,769$56,98810Building Construction Inspector I (PT)NUPT24$18.9011$23.5829$28.7855$39,314$49,052$59,87401Deputy Village Clerk NU 24$18.9011$23.5829$28.7855$39,314$49,052$59,874 01Executive Secretary NU 24$18.9011$23.5829$28.7855$39,314$49,052$59,874 01Librarian II FPE 24$18.9011$23.5829$28.7855$39,314$49,052$59,874 01Parks Facilities Manager NU 24$18.9011$23.5829$28.7855$39,314$49,052$59,874 01Recreation Program CoordinatorNU 24$18.9011$23.5829$28.7855$39,314$49,052$59,874 03Firefighter / EMT IAFFStep plan $20.3689$25.2328$31.0623$42,367$52,484$64,610 022Police Officer PBAStep pla n $20.3689$25.7134$31.0635$42,367$53,484$64,612 01Sanitation Supervisor NU 26$20.8084$26.0110$31.7334$43,281$54,103$66,00601Street Maintenance SupervisorNU26$20.8084$26.0110$31.7334$43,281$54,103$66,00602Building Construction Inspector IIFPE 27$21.8490$27.2827$33.8723$45,446$56,748$70,454 01Planner NU 27$21.8490$27.2827$33.8723$45,446$56,748$70,454 015Firefighter / Paramedic IAFFStep pla n $22.4630$27.8260$34.8475$46,723$57,878$72,483 01Network Support Specialist NU 28$22.9473$28.7279$35.6062$47,730$59,754$74,061 FY 2013 Proposed Budget Page 225 of 283 Village of North Palm Beach PAY RANGES - FISCAL YEAR 2012/13Includes 0% COLA Adjustment effective 10/1/2012 * *All union pay / positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements(P/T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non-exempt positions are paid hourly as worked)New position for Fiscal Year 2012/2013 Title change in Fiscal Year 2012/2013 Revised Salary Range for Fiscal Year 2012/2013 Position reclassified in Fiscal Year 2012/2013Step Plan (shown for categorization purposes; complete ranges in CBA's)Position eliminated in Fiscal Year 2012/2013Hourly rate Annual rate (F/T) # PT # FT Title Union Grade Minimum Midpoint Maximum Minimum Midpoint Maximum 01Director of Food & Beverage NU 29$24.1037$30.1143$37.3406$50,136$62,638$77,668 0 0 Head Golf Professional NU 29 $24.1037 $30.1143 $37.3406 $50,136 $62,638 $77,668 01Director of Golf Operations NU 29$24.1037$30.1143$37.3406$50,136$62,638$77,668 01Superintendent of Public WorksNU 29$24.1037$30.1143$37.3406$50,136$62,638$77,668 01Finance Manager NU 32$27.9188$34.9124$43.2941$58,071$72,618$90,052 03Fire Rescue Lieutenant IAFFStep pla n $27.9833$32.3939$38.4117$58,205$67,379$79,896 06Sergeant PBAStep pla n $28.1621$32.9115$38.4191$58,577$68,456$79,912 02Police Captain NU 34$36.0459$39.7410$44.4738$74,975$82,661$92,506 01Fire CaptainNU34$36.0459$39.7410$44.4738$74,975$82,661$92,50601Director of Human ResourcesNU 36$29.3053$36.6463$45.4330$60,955$76,224$94,501 01Director of Information TechnologyNU 36$29.3053$36.6463$45.4330$60,955$76,224$94,501 01Director of Library NU 36$29.3053$36.6463$45.4330$60,955$76,224$94,501 01Director of Parks and RecreationNU 36$29.3053$36.6463$45.4330$60,955$76,224$94,501 01Village Clerk NU 36$29.3053$36.6463$45.4330$60,955$76,224$94,501 01Building Official NU 38$30.7510$38.4388$48.4375$63,962$79,953$100,750 01Director of Community DevelopmentNU 40$32.3114$40.3456$50.8661$67,208$83,919$105,802 01Director of Public Works NU 40$32.3114$40.3456$50.8661$67,208$83,919$105,802 01Fire Chief NU 40$32.3114$40.3456$50.8661$67,208$83,919$105,802 01Director of Finance NU 42$39.3055$49.0741$62.8307$81,755$102,074$130,688 01Police Chief NU 44$45.4330$56.7620$72.7152$94,501$118,065$151,248 01Village Manager NUContract$52.8846$60.0962$67.3077$110,000$125,000$140,000 FY 2013 Proposed Budget Page 226 of 283 Village of North Palm Beach Five Year Position Summary 0 20406080100120140160 20092010201120122013 Full Time 143140139139139 Part Time 6768696869General Fund PositionsCountry Club Positions 0 20406080100120140160 20092010201120122013 Full Time 143140139139139 Part Time 6768696869General Fund Positions 010203040506070 20092010201120122013 Full Time 55756 Part Time 2121645654Country Club Positions FY 2013 Proposed Budget Page 227 of 283 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Number of Employees:General GovernmentVillage Manager - Full-Time 1111111111 Assistant Village Manager - Full-Time 1110000000 Systems SpecialistFull-Time 1112222223 Part-Time 0000001110 Executive Secretary - Full-Time 1111111111Human Resources2222222Village Clerk - Full-Time 3333333333 Finance Full-time 5555555555 Part-Time 0000011111 Public Works Full-time61616254474838373737Part-Time 8863000000 Public Safety Full-time66666166686867676767Part-Time14141514131211121212Community Development and PlanningFull-time 00009109998 Part-Time 0000112222 Leisure ServicesLibrary Full-time 9987776666 Part-Time 77788810101010 Recreation Full-time6651515179766Part-Time14141531394242424343Other Government - Country ClubFull-time2525241819185575Part-Time27272724252221216456 Total Number of Employees Budgeted FY Ending249249242254265268236234279268* Variance exists due to the employment of seasonal and part-time employees.Source: Village of North Palm Beach Budget ReportVILLAGE OF NORTH PALM BEACH VILLAGE GOVERNMENT EMPLOYEES BY FUNCTIONLAST TEN FISCAL YEARS (*)Unaudited FY 2013 Proposed Budget Page 228 of 283 FY 2013 Proposed Budget Page 229 of 283 Capital Improvement Plan INTRODUCTION Municipal government provides needed and desired se rvices to the public and in order to provide these services, the Village must furnish and maintain capital facilities and equipment. This is accomplished through the use of a Capital Improvement Plan (CIP). The CIP is a five year projection of future improvements to existing facilities, the acquisition of land and buildings, construction of new facilities and major equipment purchases. This includes the regular replacement of equipment such as vehicles and computer hardware/software. The Village Council adopts the five year plan as a part of the annual budgeting process. The first year of the plan is then formally adopted as part of the Annual Budget for the current year; it is the only year for which funding may legally be appropriated. Future years’ funding requirements are identified, but are not authorized. The Village of North Palm Beach defines a “capital outlay” as the cost(s) associated with the acquisition of land, land improvements, buildings, building improvements, construction in progress, machinery and equipment, vehicles and infrastructure, and other tangible or intangible assets that are used in operations and that have an initial useful life extending beyond a single reporting period. Capital assets and infrastructure are capitalized and depreciated as outlined in the capitalization table below: Capitalization Threshold Table: Capitalize and Depreciate Land Capitalize only Land improvements $25,000 Building $50,000 Building Improvements $50,000 Construction in Progress Capitalize only Machinery & Equipment $5,000 Vehicle $5,000 Infrastructure $250,000 Capital outlays of $10,000 or more are included in the CIP. The plan places projects [valued at $10,000 or more] in priority order, and schedules the projects for funding and implementation. As presented, it is a five-year forecast that allows the Village to plan ahead for its new capital and renewal and replacement needs. Programming capital requirements over time can promote better use of the Village’s financial resources, reduce costs and assist in the coordination of public and pr ivate development. Careful management of its assets keeps the Village poised for flexible and responsive strategic planning that a llows the Village to proactively prepare the groundwork for capital projects so when funding opportunities arise, a plan is ready to be implemented. By looking beyond year-to-year budgeting and pr ojecting what, where, when and how capital investments should be made, capital planning FY 2013 Proposed Budget Page 230 of 283 enables the Village to maintain an effective level of service for the present and future population. THE CAPITAL IMPROVEMENT PLAN (CIP) The result of this continuing planning process is the CIP, which is the Village’s five-year roadmap for creating, maintaining, and funding present and future capital requirements. The CIP serves as a planning instrument in conjunction with the Village Comprehensive Plan and the Village Council’s Goals to identify needed capital projects and coordinate the financ ing and timing of improvements in a way that maximizes the return to the public. It provides a planned systematic approach to utilizing the Village financial resources in the most responsive and efficient manner to meet its service and facility needs. It serves as the “bluepri nt” for the future of the community and is a management and planning tool. The underlying strategy of the CIP is to plan for capital expenditures necessary for the safe and efficient provision of public services in accordance with Village policies and objectives adopted in the Village’s Comprehensive Plan. It involves conducting needs assessments and allowing for flexibility to take advantage of opportunities for capital investment. Capital planning decisions are made based on an analysis of each project which includes: cost versus benefits, capital renewal strategies, repair-versus-replacement costs and new service demands. A critical element of a balanced CIP is the provision of funds to both preserve or enhance existing facilities and provide new assets to respond to changing service needs. While the program serves as the long range plan, it is reviewed and revised annually in conjunction with the budget. Projects and their scopes are subject to change as the needs of the community become more defined and projects move cl oser to final implementation. Priorities may be changed due to funding opportunities or circumstances that cause a more rapid deterioration of an asset. Projects may be revised for significant costing variances. The adoption of the CIP is neither a commitment to a particular project nor a limitation to a particular cost. As a basic tool for scheduling anticipated capital projects, it is a key element in planning and controlling future capital financing. When adopted, the CIP provides the framework for the Village’s management team and the Village Council with respect to investment planning, project planning and managing any debt. CIP REVIEW The Village Manager is responsible for reviewing capital project requests and providing recommenda tions to the Village Council. Each department submits requests for its capital funding requirements to the Village Manager. These requests could be for something as minor as the purchase of a piece of equipment to the complete rebuild/new installation of a piece of infrastructure. The Village Manager, along with the Finance Director and Department Head, conduct an in-depth analysis of the impact of the CIP on cash flow and financial obligations, as well as the Village’s ability to finance, process, design and ultimately maintain projects. The fiscal impact for each individual project (including future maintenance and replacement costs), is also analyzed. The overall goal is to develop CIP recommendations that: FY 2013 Proposed Budget Page 231 of 283  Preserve the past, by investi ng in the continued upgrade of Village assets and infrastructure;  Protect the present with improve ments to Village facilities and infrastructure;  Plan for the future. CIP CRITERIA & CATEGORIES The CIP is developed through input by professional staff, citizens of North Palm Beach, and elected Village officials. There are typically more proposals than can be funded in the five-year CIP period, so the projects are evaluated and ranked in order of priority according to the following guidelines: a) Whether the proposed project is financially feasible, in terms of its impact upon Village budget potential; b) Whether the project is needed to protect public health and safety, to fulfill the Village’s legal commitment to provide facilities and services, or to pr eserve, achieve full use of, or increase the efficiency of existing facilities; c) Whether the project represents a logical extension of facilities and services within a designated Village Planning Area; and d) Whether or not the proposed project is consistent with plans of State agencies and the South Florida Water Management. Further, the projects are broken down into the following categories: 1. The project is urgent and/ or mandated, and must be completed quickly. The Village could face severe consequences if the project is delayed, possibly impacting the public health, safety, and we lfare of the community, or having a significant impact on the financial well being of the Village. The project must be initiated or financial/opportunity losses will result. 2. The project is important and addressing it is necessary. The project impacts safety, law enforcement, public health, welfare, economic base, and/or quality of life in the community. 3. The project would enhance the quality of life and would provide a benefit to the community. Completion of the project would improve the community providing cultural, recreational, and/or aesthetic effects. 4. The project would be an improvement to the community, but need not be completed within a five-year CIP. Based on the criteria and category, the project is either included in the CIP or excluded. CIP POLICIES  The Village will adopt the first year of a multi-year plan for capital improvements, update it annually and make every attempt to complete all capital improvements in accordance with the plan.  The Village will coordinate the development of the CIP budget with the development of the operating budget to ensure future operating expenditures and revenues associated with new capital improvements will be projected and incorporated into the current and future operating budgets. FY 2013 Proposed Budget Page 232 of 283  The Village will maintain its physical assets at a level adequate to protect the Village’s capital investment and minimize future maintenance and replacement costs.  In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five (5%) of the property tax base of the Village. For Fiscal Year 2013, this amounts to $74.31 million. The Village has no general obligation debt. CIP FINANCING/FUNDING ALTERNATIVES Capital improvements may be funded by a variety of means depending on the nature of the project, availability of funds, and the policies of Village Council. Financing decisions are made based on established Village policies and available financing options directly related to project timing and choice of revenue sources. The funding methodology for the CIP is relia nt upon available resources including regular operating funds, funds from grants and user fees, useful life of the improvement, and sharing the costs between current and future users. While some projects can be delayed until funds from existing revenues are available, others cannot. The Village explores all options such as ad valorem taxes, grants, developer contributions, user fees, bonds, loans, and undesignated reserves to fund improvements. The following financing sources are available to fund the CIP:  Ad Valorem Taxes: The Village does not use these funds as a debt security due largely to the required electoral approval (voter referendum) prior to issuance. Property taxes are directly linked to the assessed value of individual property, not to the consumption of specific goods and services.  Non-Ad Valorem Revenues: These types of revenues can be pledged to support various types of bond issues. Such bonds are similar to general obligation bonds in that proceeds are often used for general government purposes and repayment is unrelated to the revenue generating capacity of the project being financed. However, unlike general obligation bonds, non-ad valorem revenue bonds are payable solely from revenues derived from the pledged revenue (such as sales tax, local option fuel tax, and the guaranteed portion of municipal sharing).  User Fees and Charges: These revenues include a variety of license and permit fees, facility and program fees, and fines. They are rarely used as debt security for non-Enterprise Fund capital projects, but could be a source of direct funding of a small capital improvement.  Enterprise Fund User Fees: These revenues are derived from self-supporting business enterprises (Country Club) which provide services in return fo r compensation. The enterprise revenue used to secure debt is commonly termed “net-revenue” consisting of gross revenues less operating costs.  Note: A written, short-term promise to repay a specified amount of principal and interest on a certain date, payable from a defined source of anticipated revenue. Usually notes mature in one year or less. Rarely used by the Village. FY 2013 Proposed Budget Page 233 of 283  Commercial Paper: Generally defined as short term, unsecured promissory notes i ssued by organizations of recognized credit quality, usually a bank. Rarely used by the Village.  Grant: Contribution or gift of cash or other asset from another government to be used or expended for a specific purpose, activity or facility.  Developer Contributions: Monies paid by developers in lieu of land dedications. These contributions are used for parks and recreational purposes.  Undesignated Reserves: Unrestricted funds remaining from prior years which are available for appropriation and expenditure.  Bond: An issuer’s obligation to repay a principal amount on a certain date (maturity date) with interest at a stated rate. Bonds are distinguishable from notes in that notes mature in a much shorter time period. General Obligation Bonds: A bond secured by the full faith and credit of the Village’s ad valorem taxing power. These are not used by the Village due to the requirement for a voter referendum. Revenue Bonds: Bonds payable from a specific revenue source, not the full faith and credit of an issuer’s taxing power and require no electoral approval. Pledged revenues are often generated by the operating or project being financed. The administrative ability to seek and utilize the best possible source, or combination of sources, from the various alternatives for financing Capital Improvements can maximize the Village’s Capital Improvement Plan, saving the cost of inefficiencies, which occur from not adequately addressing capital needs. The future development, growth and general well being of our citizens is directly related to an affordable and realistic Capital Improvement Plan. THE CIP SCHEDULE AND PROJECT LISTS The CIP includes a comprehensive listing of all projects contained in the Five-Year CIP. Detailed projec t request forms are contained in the plan for those projects included in the first year of the CIP. These request forms list the capital item to be undertaken or purchased, the estimated impact on the operating budget, and the method of financing the project. Projects included in the CIP were evaluated based on the criteria mentioned above. Application of th ese criteria ensures that each project recommended for Council consideration does indeed support the policy objectives of the Village’s long-term planning documents and identifies a basis for scheduling and allocation of resources. The Fiscal Year 2013-2017 CIP recommends a total investment of $9.07 million in the Village of North Palm Beach’s capital facilities and equipment during a five-year period. The first year (2013) is the most active and impor tant year of the CIP. The remaining four years of the CIP lists the capital projects that will be done in the future and their estimated cost. The total budget (which will be included in the departmental capital outlay allocation in FY 2013 Proposed Budget Page 234 of 283 the Annual Budget) for capital improvements in FY 2013 is $872,221, comprised of the following projects:  Playground Equipment $ 45,000  A/C Handler Replacement $ 81,653  Vehicle Replacement $ 195,568  Sidewalk Repair (Village wide) $ 40,000  Asphalt Overlay - Alleys $ 58,000  Stonework Replacement (Public Safety Building)$ 50,000  Roof Replacement (Library) $ 152,000  Self Containing Breathing Apparatus (27) $ 200,000  Kiddie Pool Enhancement $ 50,000 The five year CIP is presented in the following pages along with the detailed capital project request forms for the first year of the plan. FY 2013 Proposed Budget Page 235 of 283 Village of North Palm BeachFive Year CIP SummaryFiscal Year 2013 -2017 Total 5 Year CIP Community Development $122,000 1.35% Country Club$996,63910.99% Library 5 year CIP By Department $9,067,677 Library $316,6533.49%Pk& Public Works $3,061,81733.77% Par ks & Recreation $2,576,00028.41% Public Safety $1,994,56822.00% Machinery & Equipment Playground & Outside Equipment$90,0000.99% 5 year CIP By Category Grant $2,315,000 5 year CIP By Funding Source Automotive$3,941,70943.47% Construction $787,0538.68% Village Lease $916,00010.10% 25.53% & Major Renovation$4,248,91546.86% Village $5,696,67762.82% Developer Contribution$140,0001.54% FY 2013 Proposed Budget Page 236 of 283 Village of North Palm Beach 5 Year Capital Improvement Plan SummaryFY 2013-2017 FY 2013 FY 2014FY 2015FY 2016FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Category / Department Automotive:Community Development 40,000 20,000 22,000 40,000 122,000$ Country Club 458,000 27,000 - 458,000 943,000$ Public Safety 115,568 329,000 180,000 185,000 790,000 1,599,568$ Public Works 282,000 274,700 441,821 223,620 1,222,141$ Parks & Recreation 40,000 15,000 55,000$ -$ Subtotal Automotive: 653,568 673,000 476,700 1,124,821 1,013,620 3,941,709$ Machinery & Equipment:General Services-Village Hall -$ Country Club -$ Library 59,653 59,653$ Public Safety 200,000 85,000 60,000 345,000$ Public Works - 126,400 50,000 176,400$ Parks & Recreation 72,000 112,000 22,000 206,000$ -$ Subtotal Machinery & Equipment 331,653 323,400 132,000 - - 787,053$ Construction & Major Renovation:Library 152,000 105,000 257,000$ Public Works 98,000 325,000 480,092 280,092 480,092 1,663,276$ Parks & Recreation - 2,225,000 - 2,225,000 $ Country Club 53,639 53,639$ Public Safety 50,000 50,000$ Subtotal Co nstruction & Major Renovation 353,639 2,655,000 480,092 280,092 480,092 4,248,915$ ComputerHardware&Software:Cost by CIP Year Computer Hardware & Software:Information Technology -$ -$ Subtotal Computer Hardware & Software - - - - - -$ Playground & Outside Equipment:Parks & Recreation45,000 - 45,000 - 90,000$ -$ Subtotal Playground & Outside Equipment 45,000 - 45,000 - - 90,000$ Estimated Total Cost1,383,860$ 3,651,400$ 1,133,792$ 1,404,913$ 1,493,712$ 9,067,677$ FY 2013FY 2014FY 2015FY 2016FY 2017TotalBudget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5)Village 830,860 1,336,400 1,088,792 946,913 1,493,712 5,696,677$ Grant 2,315,000 2,315,000$ Lease458,000 458,000 916,000$ Developer Contributions95,000 45,000 140,000$ Estimated Total Funding1,383,860$ 3,651,400$ 1,133,792$ 1,404,913$ 1,493,712$ 9,067,677$ Funding Source FY 2013 Proposed Budget Page 237 of 283 Department SummariesDepartment Summaries FY 2013 Proposed Budget Page 238 of 283 Village of North Palm Beach 5 Year Capital Improvement PlanFY 2013-2017 Fund: General Fund Department:Community Development Division:All Divisions FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Description Current InventoryEstimated Life Automotive: -$ Sport Utility Vehicle2006 (1); 2008 (1)7 Years / 100k miles22,000 22,000 44,000$ S10 Pickup2000 (1); 2002 (1); 2009 (2)7 Years / 100k miles18,000 20,000 40,000 78,000$ -$ Subtotal Automotive 40,000 20,000 22,000 40,000 - 122,000$ Computer Hardware & Software: -$ New Software2011 -$ Subtotal Computer Hardware & Software - - - - - -$ Estimated Total Cost 40,000 $ 20,000$ 22,000$ 40,000$ -$ 122,000$ FY 2013FY 2014FY 2015FY 2016FY 2017TotalBudget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Village 40,000 20,000 22,000 40,000 122,000$ Grant -$ Other -$ Estimated Total Funding 40,000 $ 20,000$ 22,000$ 40,000$ -$ 122,000$ Annual Operating Cost Increases Created by Project:-$ Description of Operating Impact:No operating Impact; Vehicle ReplacementFunding Source Cost by CIP Year FY 2013 Proposed Budget Page 239 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Community Development Project Title: Vehicle Replacement Division: Community Planning Description/Detail:Capital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420) X Automotive (#66410)Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:X Scheduled replacementNumber of units requested:1Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 22,000.00 22,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 22,000.00 $ 22,000.00 $ Estimated Useful Life in Years: Replaced item(s): Funding Source (List Amount): Item Disposition Method X Village Lease 2006 Dodge Durango Auction Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?5 Vehicle5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 240 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Community Development Project Title: Vehicle Replacement Division: Code Compliance Description/Detail:Capital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420) X Automotive (#66410)Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:X Scheduled replacementNumber of units requested:1Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 18,000.00 18,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 18,000.00 $ 18,000.00 $ Estimated Useful Life in Years: Replaced item(s): Funding Source (List Amount): Item Disposition Method X Village Lease 2002 S-10 pickup Auction Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?5 Vehicle5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 241 of 283 Village of North Palm Beach 5 Year Capital Improvement PlanFY 2013-2017 Fund: General Fund Department:Library Division: N/A FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Description Current InventoryEstimated Life Construction & Major Renovation: -$ Roof replacement30-39 years152,000 152,000$ Replace lobby windows 40 years105,000 105,000$ -$ Subtotal Construction & Major Renovation 152,000 105,000 - - - 257,000$ Machinery & Equipment: Replace A/C Handlers10-15 years59,653 59,653$ Subtotal Machinery & Equipment 59,653 - - - - 59,653$ Estimated Total Cost 211,653 105,000 - - - 316,653$ FY 2013FY 2014FY 2015FY 2016FY 2017TotalBudget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Village 211,653 105,000 - - - 316,653$ Grant -$ Other -$ Estimated Total Funding 211,653 105,000 - - - 316,653$ Annual Operating Cost Increases Created by Project:-$ Description of Operating Impact:No operating ImpactFunding Source Cost by CIP Year FY 2013 Proposed Budget Page 242 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Library Project Title: Replace Roof Division: N/A Description/Detail: Tear off old roof material and replace with new roofing.Capital Category (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420)Automotive (#66410)xConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:Scheduled replacementNumber of units requested:1Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 152,000.00 152,000.00$ Increased safety Plus: Installation or other costs - -$ x Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 152,000.00$ 152,000.00$ Estimated Useful Life in Years: 30-39 years Replaced item(s): Funding Source (List Amount): Item Disposition Method x Village Lease Old roofing Tear off and discard Grant Developer Fees Debt Service Other Operating Impact: none Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?3 Building Improvement50,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 243 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Library Project Title: A/C Air Handlers Division: N/A Description/Detail: Replace six (6) A/C Air HandlersCapital Account (Check Appropriate):x Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420)Automotive (#66410)Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:Scheduled replacementNumber of units requested:6Present equipment obsolete x Replace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 9,942.16 59,652.96$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 9,942.16 $ 59,652.96 $ Estimated Useful Life in Years: 10 to 15 years Replaced item(s): Funding Source (List Amount): Item Disposition Method x Village Lease Older Air Handlers discard Grant Developer Fees Debt Service Other Operating Impact: none Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?4 Machinery & Equipment5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 244 of 283 Village of North Palm Beach 5 Year Capital Improvement PlanFY 2013-2017 Fund: General Fund Department: Division: N/A FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Description Current InventoryEstimated Life Automotive: Patrol / Vehicles 2012 (2) ; 2011 (1); 2010 (3); 2008 (1); 2007 (5); 2006 (1); 2005 (4)7 years or 100,000 miles28,892 270,000 30,000 - 90,000 418,892$ Patrol Boat1999 (1)15 years -$ Undercover Vehicles 2011 (2); 2008 (3); 2007 (1); 2005 (1); 2004 (1); 2004 (1)7 years or 100,000 miles86,676 24,000 72,000 - - 182,676$ Replacement Boat Engines2009 (2)3 years -$ Marine Unit Truck2002 (1)7 years or 100,000 miles28,000 28,000$ K-9 Vehicles2008 (1)7 years or 100,000 miles30,000 - 30,000$ Crime Scene Vehicle1996 (1) 10 years -$ Fire Engine 2003 (2)20 years -$ Yukon2004 (1)10 years35,000 35,000$ Suburban (to be replaced by 2004 Yukon on Yukon's replacement in 2014) 2002 (1)10 years -$ Support Truck1987 (1)30 years 100,000 100,000$ S-10 Pick-Up Truck2002 (1)13 years20,000 20,000$ Quintuplet Fire Apparatus1997 (1)20 years 600,000 600,000$ Ambulance2003 (1) 2010 (1)6 years 185,000 185,000$ -$ Subtotal Automotive: 115,568 329,000 180,000 185,000 790,000 1,599,568$ Machinery & Equipment: 800 MHZ Radio System200810 years -$ Breathing Air Compressor1999 (1)20 years -$ Cardiac Monitor/Defibrillator2009 (2)5 years50,000 50,000$ Self-contained Breathing Apparatus2001 (27)12 years200,000 200,000$ Hydraulic Extriction Tools 2003 (2) 12 years 60,000 60,000$ Thermal Imaging Camera 2002 (2) 12 years 35,000 35,000$ 60 Ton A/C Chiller 2012 10-12 years -$ -$ Subtotal Machinery & Equipment 200,000 85,000 60,000 - - 345,000$ Construction & Major Renovation Replace stonework around building 50,000 50,000$ -$ Subtotal Construction & Major Renovation 50,000 - - - - 50,000 $ Estimated Total Cost 365,568$ 414,000$ 240,000$ 185,000$ 790,000$ 1,994,568$ FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Village 365,568 414,000 240,000 185,000 790,000 1,994,568$ Grant -$ Other -$ Estimated Total Funding 365,568$ 414,000$ 240,000$ 185,000$ 790,000$ 1,994,568$ Annual Operating Cost Increases Created by Project: - $ Description of Operating Impact:No operating ImpactCost by CIP Year Funding Source Public Safety All Departments FY 2013 Proposed Budget Page 245 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Police Project Title: Vehicle replacement - Marked Unit Division: N/A Description/Detail: Vehicle replacement of (1) one marked unitCapital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420) X Automotive (#66410)Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:X Scheduled replacement Number of units requested: 1 Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 28,892.00 28,892.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 28,892.00 $ 28,892.00 $ Estimated Useful Life in Years: 7 Years Replaced item(s): Funding Source (List Amount): Item Disposition Method 28,892.00 $ VillageLease 236 AuctionGrantDeveloper FeesDebt ServiceOther Operating Impact: No operating impact. Other Comment:MARKED unit being replaced:Unit 2362006 Ford Crown Victoria Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?5 Vehicle5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 246 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Police Project Title: Vehicle replacement - Unmarked Units Division: N/A Description/Detail: Vehicle replacement of (3) three unmarked unitsCapital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420) X Automotive (#66410)Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:X Scheduled replacement Number of units requested: 3 Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 28,892.00 86,676.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 28,892.00 $ 86,676.00 $ Estimated Useful Life in Years: 7 Years Replaced item(s): Funding Source (List Amount): Item Disposition Method 86,676.00 $ VillageLease 221 AuctionGrantDeveloper Fees 222 AuctionDebt ServiceOther 225 Auction Operating Impact: No operating impact. Other Comment:UNMARKED units being replaced:Unit 2212004 Dodge DurangoUnit 2222005 Chevrolet ImpalaUnit 2252007 Dodge Charger Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?5 Vehicle5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 247 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Fire Rescue Project Title: SCBA Replacement Division: N/A Description/Detail: Purchase to replace 25 SCBAs, 50 SCBA cylinders & 2 RIT kitsCapital Account (Check Appropriate):X Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420)Automotive (#66410)Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:XScheduled replacementNumber of units requested:27XPresent equipment obsoleteXReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 7,407.41 200,000.07$ XIncreased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ XOther (Please specify) Net Purchase Cost 7,407.41 $ 200,000.07 $ C omply w/ Federal Law Estimated Useful Life in Years: 15 Replaced item(s):Funding Source (List Amount):Item Disposition Method 200,000.00 $ VillageLease SCBAs JunkedGrantDeveloper FeesDebt ServiceOther Operating Impact: No additional impact. Purchase replaces obsolete SCBAs Other Comment: Title 49, Code of Federal Regulations, Parts 171 - 185 govern with modern units.SCBA cylinders, and limits the lifetime of our cylinders to 15 years. Our cylinders will reach that limit before the end of the next budget cycle. Our SCBAs are regulated by NFPA 1981 which is on its third revision since our current SCBAs were purchasedmaking them obsolete.The SCBA warranty expires this budget cycle which will increaserepair and maintenance costs. Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?4 Machinery & Equipment5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 248 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Public Safety Project Title: Building Improvement Stone Work Division: General Services - Public Safety Description/Detail: Replace deteriorated stone work around select windows on the Public Safety Building, this building is 12 plus years oldCapital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420)Automotive (#66410)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:Scheduled replacementNumber of units requested:1Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price - -$ Increased safety Plus: Installation or other costs - -$ X Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost $50,000.00 Estimated Useful Life in Years: Replaced item(s): Funding Source (List Amount): Item Disposition Method X Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment:The full extent of the stone replacement could change once the project has started; can't inspect behind the existing stone work at this time. There could be hidden damage. Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?3 Building Improvement50,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 249 of 283 Village of North Palm Beach 5 Year Capital Improvement PlanFY 2013-2017 Fund: General Fund Department:Public Works Division:All Divisions FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Description Current InventoryEstimated Life Automotive: 3/4 Ton Truck (1/2 Ton)2002 (1)10 years25,000 25,000$ 3/4 Ton Utility Vehicle2007 (1)7 years26,000 26,000$ Bucket Truck2000 (1)12 years53,000 53,000$ Colorado 2006 (1) 10 years 16,000 16,000$ Dodge 2500 RAM 2002 (1); 2006 (1); 2010 (1)10 years 26,000 26,000 52,000$ Dump Truck 2006 (1) 12 years -$ F350 Truck 1995 (1) 20 years 24,000 24,000$ F450 Crew Cab Truck 2000 (1) 12 years 31,500 31,500$ Garbage Trucks 2001 (1); 2002 (1); 2004 (1); 2006 (1); 2007 (2); 2009 (1) 10 years 190,000 195,700 201,571 207,620 794,891$ Lightning Loader 2003 (1) 7 years 125,000 125,000$ Ram 3500 Flatbed 2007(1) 15 years -$ S-10 Pick-up 2000 (1) 2001(1)7 years / 12 years 41,000 41,000$ Small Dump Truck 2000 (1) 12 years 33,750 33,750$ Subtotal Automotive: - 282,000 274,700 441,821 223,620 1,222,141$ Construction & Major Renovation: Asphalt Overlay-Alleys 10 years 58,000 58,000$ Asphalt Overlay-Streets 2011 10 years 220,000 280,092 280,092 280,092 1,060,276$ Country Club Parking Lot (60%) 2011 10 years - $ Fuel Tank Replacement 2007 20 years -$ Perimeter wall around PW 2011 20 years -$ PW Parking Lot Drainage & Surface 15 years 50,000 50,000$ Re-roof storage building 20 years 55,000 55,000$ Service Alley Wall 20 years 200,000 200,000 400,000$ S out hwest Neighborhood - new sidewalks (*) (*) See note 20 years -$ Village Wide Sidewalks 40,000 40,000$ Subtotal Construction & Major Renovation 98,000 325,000 480,092 280,092 480,092 1,663,276$ Machinery & Equipment: Back Hoe 1999 (1) 15 years 50,000 50,000$ Ballfield Groomer 1998 (1) 10 years 21,400 21,400$ Cost by CIP Year () y Case Tractor case 1988 (1) 25 years 15,000 15,000$ Ford Tractor 2006 (1) 25 years -$ Generator 1990 (1) 15 years 60,000 60,000$ Pallete Racks for storage 2010 10 years -$ "Quick Tip" Dumpster Attachment 2012 (1) 10 years 30,000 30,000$ Sanitation Utility Vehicle 1995 (1); 1997 (2); 1998 (1); 1999 (2); 2001 (4) 4 years -$ Subtotal Machinery & Equipment - 126,400 50,000 - - 176,400$ Estimated Total Cost 98,000$ 733,400$ 804,792$ 721,913$ 703,712$ 3,061,817$ FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Village-General Fund 98,000 733,400 804,792 721,913 703,712 3,061,817$ Grant -$ Other -$ Estimated Total Funding 98,000$ 733,400$ 804,792$ 721,913$ 703,712$ 3,061,817$ (*) This project was identified, approved and funded during Fiscal Year 2011; The entire estimated cost ($431,992) was funded from the V illage's Unassigned Fund Balance in Fiscal Year 2011. The project is expected to be complete in Fiscal Year 2012 and is listed here for informational purposes only. Description of Operating Impact: No operating Impact Funding Source FY 2013 Proposed Budget Page 250 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Department: Public Works Project Title: Sidewalk repairs Division: Streets Description/Detail: Village wide sidewalk repair Capital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420)Automotive (#66410) X Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:Scheduled replacementNumber of units requested:1Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 40,000.00 40,000.00$ Increased safety Plus: Installation or other costs - -$ X Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 40,000.00 $ 40,000.00 $ Estimated Useful Life in Years: 20 Replaced item(s): Funding Source (List Amount): Item Disposition Method X Village Lease 1 Grant Developer Fees Debt Service Other Operating Impact: Other Comment: None Remove and replace sidewalks village wide that are broken or damaged due to treeroots, vehicular or construction damage. Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?1 Land Improvement25,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 251 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Department: Public Works Project Title: Asphalt Overlay - Alleys Division: Streets Description/Detail: Overlay various roadways within vilage limitsCapital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420)Automotive (#66410)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:Scheduled replacementNumber of units requested:1Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 58,000.00 58,000.00$ Increased safety Plus: Installation or other costs - -$ X Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 58,000.00 $ 58,000.00 $ Estimated Useful Life in Years: 10 Replaced item(s): Funding Source (List Amount): Item Disposition Method X Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: None Overlay of selected areas of the east and west service alleys Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?1 Land Improvement25,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 252 of 283 Village of North Palm Beach 5 Year Capital Improvement PlanFY 2013-2017 Fund: General Fund Department:Parks & Recreation Division:All Divisions FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Description Current InventoryEstimated Life Automotive: Sport Utility Vehicle / Blazer2011 (1)10 years -$ Mini-Bus2000 (1)12 years40,000 40,000$ S-10 Pick Up2003 (1)9 years15,000 15,000$ Subtotal Automotive: 40,000 15,000 - - - 55,000$ Machinery & Equipment: A/C Handlers2001 (2) 2002 (4)12 years22,000 22,000 22,000 66,000$ Kiddie Pool Enhancement20 years50,000 50,000$ Lightning Detection System201110 years -$ Pump & well201110 years -$ Relight Osborne Park20 years90,000 90,000$ Subtotal Machinery & Equipment 72,000 112,000 22,000 - - 206,000$ Playground & Outside Equipment: Playground EquipmentVarious Parks12 years45,000 45,000 90,000$ Subtotal Playground & Outside Equipment 45,000 - 45,000 - - 90,000$ Construction & Major Renovation: Pool "Splash" Park10 years125,000 125,000$ Pool Resurfacing201115 years -$ Pump Room Renovation201125 years -$ Memorial Park(*) See note20 years- -$ Anchorage Park Renovation - Phase 2(**) See note20 years2,100,000 2,100,000$ -$ Subtotal Construction & Major Renovation - 2,225,000 - - - 2,225,000$ Furniture & Fixtures: -$ Subtotal Furniture & Fixtures - - - - - -$ Estimated Total Cost 157,000$ 2,352,000$ 67,000$ -$ -$ 2,576,000$ FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Village 62,000 37,000 22,000 - - 121,000$ Grant - 2,315,000 2,315,000 $ Developer Contribution 95,000 45,000 140,000$ Other - -$ Estimated Total Funding 157,000$ 2,352,000$ 67,000$ -$ -$ 2,576,000$ (*) The total cost for this project is yet to be deterimined. There is possibility of grant funding for this project. If the grant is not approved, it will be up to Village Council to decide whether to continue with the project and what the funding source will be; therefore, the funding is not listed on this CIP.(**) The Village will appropriate any grant matching requirements upon notification of grant approva l Description of Operating Impact:No operating Impac t Funding Source Cost by CIP Year FY 2013 Proposed Budget Page 253 of 283 Fund: General Fund Department: Parks & Recreation Project Title: Vehicle Replacement Division: Recreation Description/Detail: Replacement of a 2000 15-passenger van. This vehicle is used for transportation for camps, trips, etc.Replace with used 20 passenger mini-bus for reasons of safety and functionality. Capital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420) X Automotive (#66410)Construction & Major Renovation (#66210)Other Capital (#66000)Developer Fees Capital Purchase (#66005) Purpose of Expenditure (Check Appropriate):Cost:X Scheduled replacementNumber of units requested:1Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 40,000.00 40,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major Improvement Less: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 40,000.00$ 40,000.00$ Estimated Useful Life in Years: Replaced item(s): Funding Source (List Amount): Item Disposition Method XVillage Lease 15 passenger van Auction Grant Developer Fees Debt Service Other Operating Impact: Allow for more options on senior day trips Other Comment: Safer option than 15 passenger van Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category a lization Thr Capital Outlay?5 year CIP? 5 Vehicle5,000 YesInclude in CIP Selection #: Capital Category: lization Threshold: 1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 254 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Parks & Recreation Project Title: Replace (2) air handlers Division: Recreation Description/Detail: Replace to AC air handlers at the Community Center. The curent equipment is 8 years old, is not running at full capacity, and requiresconstant maintenance & serviceCapital Account (Check Appropriate):X Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440) Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422) Computer Hardware & Software (#66415) Office Equipment (#66420) Automotive (#66410) Construction & Major Renovation (#66210) Other Capital (#66000) Developer Fees Capital Purchase (#66005) Purpose of Expenditure (Check Appropriate):Cost:Scheduled replacement Number of units requested: 2 Present equipment obsolete X Replace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 11,000.00 22,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 11,000.00$ 22,000.00$ Estimated Useful Life in Years: Replaced item(s): Funding Source (List Amount): Item Disposition Method X Village Lease Grant Developer Fees Debt Service Other Operating Impact: Increase efficiency of A/C system. Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?4 Machinery & Equipment5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 255 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Parks & Recreation Project Title: Kiddie Pool Enhancement Division: Pool Description/Detail: Install a new water feature in the larger middle kiddie pool that would spill over water and create shade into the pool area. With the water feature, a new filtration system will be installed for the Kiddie Pools to bring us up to compliance with the Florida board of Health. Currently the pools are filtering into the main pool. Capital Account (Check Appropriate):Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440) Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422) Computer Hardware & Software (#66415) Office Equipment (#66420) Automotive (#66410) Construction & Major Renovation (#66210) Other Capital (#66000) X Developer Fees Capital Purchase (#66005) Purpose of Expenditure (Check Appropriate):Cost:Scheduled replacement Number of units requested: 1 X Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 50,000.00 50,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 50,000.00$ 50,000.00$ Estimated Useful Life in Years: Replaced item(s): Funding Source (List Amount): Item Disposition Method Village Lease Grant X Developer Fees Debt Service Other Operating Impact: Other Comment:Create a new water play feature at the pool and also place less pressure on the existing filtration system Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?4 Machinery & Equipment5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 256 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: General Fund Department: Parks & Recreation Project Title: Playground Equipment - Osborne Park Division: Recreation Description/Detail: Replace the existing playground equipment at Osborne Park with a new playground system that will be ADA accessible. The current equipmentat the park is old, rundown and in great need of a facelift. The tot-lot is a highly used playground in the Village.Capital Account (Check Appropriate):Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440) Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422) Computer Hardware & Software (#66415) Office Equipment (#66420) Automotive (#66410) Construction & Major Renovation (#66210) Other Capital (#66000) X Developer Fees Capital Purchase (#66005) Purpose of Expenditure (Check Appropriate):Cost:Scheduled replacement Number of units requested: 1 Present equipment obsolete X Replace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 45,000.00 45,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 45,000.00$ 45,000.00$ Estimated Useful Life in Years: Replaced item(s): Funding Source (List Amount): Item Disposition Method Village Lease Grant X Developer Fees Debt Service Other Operating Impact: No major impact Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?4 Machinery & Equipment5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 257 of 283 Village of North Palm Beach 5 Year Capital Improvement PlanFY 2013-2017 Fund: Country Club Department:Golf Operations Division:All Divisions FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Description Current InventoryEstimated Life Automotive: -$ Golf carts w/ GPS systems 2010 (80)3 years440,000 440,000 880,000$ Carry Alls2010 (2)3 years18,000 18,000 36,000$ Driving Range Cart 2010 (1)4 years12,000 12,000$ -$ Subtotal Automotive 458,000 12,000 - 458,000 - 928,000$ Machinery & Equipment: -$ Subtotal Machinery & Equipment - - - - - -$ Construction and Major Renovation: -$ Country Club Parking Lot201110 years -$ -$ Subtotal Construction and Major Renovation - - - - - -$ Estimated Total Cost 458,000$ 12,000 $ -$ 458,000$ -$ 928,000$ FY 2013FY 2014FY 2015FY 2016FY 2017TotalBudget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Village - 12,000 - - - 12,000$ Grant -$ Lease 458,000 - 458,000 916,000$ Estimated Total Funding 458,000 $ 12,000$ -$ 458,000$ -$ 928,000$ Annual Operating Cost Increases Created by Project:-$ Description of Operating Impact:No operating impactCost by CIP Year Funding Source FY 2013 Proposed Budget Page 258 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: Country Club Department: Golf Operation Project Title: Golf carts w/ GPS systems Division: Golf Shop Description/Detail: 80 golf carts with GPS units which we will rent out to customers.Capital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420) X Automotive (#66410)Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:X Scheduled replacement Number of units requested: 80 Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 5,500.00 440,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 5,500.00 $ 440,000.00 $ Estimated Useful Life in Years: 3 Replaced item(s): Funding Source (List Amount): Item Disposition Method Village X Lease 80 EZGO Carts Returned at end of lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?5 Vehicle5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 259 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: Country Club Department: Golf Operation Project Title: Carry Alls Division: Golf Shop Description/Detail: These 2 carry alls will primarily be used to tow our golf cart fleet back and fourth from the cart barn. Capital Account (Check Appropriate):Machinery & Equipment (#66490)Audio, Visual, Comm. Systems (#66440)Furniture & Fixtures (#66430)Playground & Outside Equipment (#66422)Computer Hardware & Software (#66415)Office Equipment (#66420) X Automotive (#66410)Construction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:X Scheduled replacement Number of units requested: 2 Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 9,000.00 18,000.00$ Increased safety Plus: Installation or other costs - -$ Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 9,000.00 $ 18,000.00 $ Estimated Useful Life in Years: 3 Replaced item(s): Funding Source (List Amount): Item Disposition Method Village X Lease 2 EZGO carry alls Returned at end of lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: The lease of these carry alls will be leveraged with the lease ofour 80 golf carts. Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?5 Vehicle5,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 260 of 283 Village of North Palm Beach 5 Year Capital Improvement PlanFY 2013-2017 Fund: Country Club Department:Food & Beverage Operations Division: N/A FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Total Budget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Description Current InventoryEstimated Life Automotive: Beverage Cart2007 (1)4 years15,000 15,000$ -$ Subtotal Automotive - 15,000 - - - 15,000$ Machinery & Equipment: -$ Subtotal Machinery & Equipment - - - - - -$ Construction and Major Renovation: New Halfway House at Driving Range20 years53,639 53,639$ -$ Subtotal Construction and Major Renovation 53,639 - - - - 53,639$ Estimated Total Cost 53,639$ 15,000 $ -$ -$ -$ 68,639$ FY 2013FY 2014FY 2015FY 2016FY 2017TotalBudget Year (Year # 1)(Year # 2)(Year # 3)(Year # 4)(Year # 5) Village 53,639 15,000 - - - 68,639$ Grant -$ Lease -$ Estimated Total Funding 53,639$ 15,000 $ -$ -$ -$ 68,639$ Annual Operating Cost Increases Created by Project:$25,000 (+/-)Description of Operating Impact:Increase of electric and water usageIncrease of one staff member per day for operation ( 2730 hours per year at $7.67 per hour = $20,939.10)Increase of Food and Beverage Merchandise usageInstall of Point of Sale System and credit card feesThe inpact of operational cost will be offset by sales generatedProjected Revenues of New Halfway House ( based on yearly average)Covers Food and Beverage Sales pp Revenue Generated Note: Some of this revenue will impact the restaurant revenue 26,400$10.95$289,080.00Funding Source Cost by CIP Year FY 2013 Proposed Budget Page 261 of 283 Village of North Palm BeachCapital Request FormFY 2012-2013 Fund: Country Club Department: Food & Beverage Project Title: Halfway House Division: N/A Description/Detail: Construction of a halfway house in between the 10th Tee box and the driving range. The purpose would be to provide food & beverage servicesat a fast pace to golfers playing the golf course as well as those utilizing the driving range. Capital Account (Check Appropriate):Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440) Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422) Computer Hardware & Software (#66415) Office Equipment (#66420) Automotive (#66410)XConstruction & Major Renovation (#66210) Purpose of Expenditure (Check Appropriate):Cost:Scheduled replacementNumber of units requested:1Present equipment obsoleteReplace worn-out equipment Per Unit Total Improve procedures, records, etc.Purchase Price 53,639.00 53,639.00$ Increased safety Plus: Installation or other costs - -$ X Construction/Major ImprovementLess: Trade-in or other discount - -$ Other (Please specify) Net Purchase Cost 53,639.00 $ 53,639.00 $ Estimated Useful Life in Years: 20 Replaced item(s): Funding Source (List Amount): Item Disposition Method X Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection #Capital CategoryCapitalization ThresholdCapital Outlay?5 year CIP?3 Building Improvement50,000 YesInclude in CIPSelection #:Capital Category:Capitalization Threshold:1 Land Improvement25,000 2 Building50,000 3 Building Improvement50,000 4 Machinery & Equipment5,000 5 Vehicle5,000 6 Infrastructure250,000 FY 2013 Proposed Budget Page 262 of 283 StatisticsStatistics FY 2013 Proposed Budget Page 263 of 283 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 (*) FUNCTION/PROGRAMGENERAL GOVERNMENTNumber of Parcels- - - - 7,411 7,422 7,472 7,466 7,466 7,473 PUBLIC WORKSStreet Maintenance (No. of lane miles maintained) 31.15531.15531.15531.15531 31 31 31 31 31 Sanitation (Tons of Refuse Collected) 13,13618,84214,03713,20312,085 11,974 10,667 10,1659,9627,549 No. of collection units for solid waste (residential) 7,4347,4707,5197,5587,152 7,163 7,214 7,070 7,071 7,600 Number of vehicles maintained 95959595104 104 110 110 98 98 Number of repair overlays completed (miles) 3.7875.5872.4622.9352 3 2.5 2.71 - - PUBLIC SAFETYNumber of arrests by police officers 320315331410545 549 448 402 260 233 Number of traffic citations issued 2,5643,1105,7434,2724,269 5,520 6,305 4,951 2,564 2,318 EMS average response times (minutes) 2.944.423.984.694.735.175.015.125.195.20 Number of EMS calls 9221,0669651,0561,034 1,114 1,214 1,146 1,179 700 COMMUNITY DEVELOPMENT & PLANNINGBuilding Department - Number of Permits 224201201(1)1,875 1,619 1,548 1,744 1,616 1,789 Number of code enforcement violations - - - 1,7671,617 729 613 391 575 675 Number of code violations brought to board/magistrate (Calendar Yr End) 120145165144126 115 73 38 72 84 RECREATIONNumber of community events presented 1415222124 23 28 28 38 38 Number of registrants in athletic programs 1,7501,5751,4001,5201,600 1,400 1,125 1,005 1,260 1,400 LIBRARYLibrary - Number of Volumes47,960 47,531 54,074 47,371 42,372 33,122 35,681 39,277 40,658 42,708 OTHER GOVERNMENTCountry Club Number of Golf Members - - - 365579 389297354298283 Number of Tennis Members - - - 136171 171180184173159 *Preliminary as of July 2012(1)An accurate number of building permits issued for 2006 is not available - computer systems crash.Source: Village of North Palm Beach U.S. Census Bureau VILLAGE OF NORTH PALM BEACH OPERATING INDICATORS BY FUNCTION/PROGRAMLAST TEN FISCAL YEARSUnaudited FY 2013 Proposed Budget Page 264 of 283 Unaudited PercentagePercentageof Totalof Total Employer Employees Employment Employees Employment Palm Beach Country School Board 21,495 3.47%Palm Beach Country School Board 18,677 3.21% Palm Beach County Government 11,381 1.84%Palm Beach County Government 9,000 1.55% State Government 9,200 1.49%State Government 8,705 1.50% Federal Government 6,200 1.00%Federal Government 5,660 0.97% Tenet Health Care Corp (2) 6,100 0.99%HCA - Hospital Corp. of America (1) 4,000 0.69% Florida Power & Light Company 3,632 0.59%Intracoastal Health Systems, Inc (2) 3,040 0.52% G4S Headquarters 3,000 0.48%U.S. Sugar Corporation 3,000 0.52% HCA - Hospital Corp. of America (1) 2,714 0.44%Florida Power & Light Company 2,800 0.48% Florida Alantic University 2,706 0.44%Boca Raton Resort & Club (Hotel) 2,380 0.41% Bethesda Memorial Hospital 2,391 0.39%Florida Crystals 2,000 0.34% Total 68,819 11.13% Total 59,262 10.19% Source: Business Development Board of Palm Beach County * Employer: Palm Beach CountyInformation is not available for the Village of North Palm Beach. **Percentage of total employment is calculated using Palm Beach County'savailable labor force in each of the respective years presented. Notes:(1)Formerly Columbia Palm Beach Health Care Systems, Inc(2)Intracoastal Health Systems, Inc - now part of Tenet Healthcare CorpVILLAGE OF NORTH PALM BEACHPRINCIPAL EMPLOYERS 2011 2002 FY 2013 Proposed Budget Page 265 of 283 Unaudited Fiscal Year Ended Sept 30, Tax Roll Year Residential Property Commercial Property Personal Property Total Net Market - Assessed Value Total Direct Tax Rate20032002963,091,506128,216,55244,276,4991,135,584,5575.8000200420031,092,433,722147,927,93344,914,1241,285,275,7796.8000200520041,180,028,585208,240,33849,767,2861,438,036,2097.2700200620051,441,249,707179,827,66544,422,8171,665,500,1896.8000200720061,700,678,282235,776,76845,084,3351,981,539,3856.3000200820071,744,202,888229,300,59243,735,8612,017,239,3416.1000200920081,575,367,916230,599,95141,471,2821,847,439,1496.7000201020091,394,954,867221,443,12140,552,2761,656,950,2646.9000201120101,295,097,223210,844,22038,261,6071,544,203,0506.9723201220111,265,549,795189,284,60133,303,5121,488,137,9086.9723 Note: Assessed values are established by the Palm Beach Property Appraiser's office as of January 1, each year.Assessments were increased to 100% of market value as of 1980.Property in the Village is reassessed each year. Property is assessed at actual value, therefore the assessedvalues are equal to actual value. Tax rates are per $1,000 of assessed value. Source: Palm Beach County Property AppraiserReal Property VILLAGE OF NORTH PALM BEACH NET ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTYLAST TEN FISCAL YEARS FY 2013 Proposed Budget Page 266 of 283 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 (*) Function/Program:General GovernmentNo. of General Government Buildings11111111111123232323Public WorksSquare Miles5.185.185.185.185.185.185.185.185.185.18Miles of Streets36.0036.0036.0036.0036.0036.0036.0036.0036.0036.00Number of Street Lights425425425425425513513513513513Public SafetyFire:Number of Stations1 11111 1111 Number of Fireman & Officers 888000 0000Number of Firemen/Paramedics/EMTs00023232323232323Police/EMS Protection:Number of Stations1 11111 1111Number of Policemen & Officers35353533323231313131EMS Protection131313000 0000 Leisure ServicesRecreationNumber of Parks 444444 4444 Public Tennis Courts 444222 2222 Swimming Pool 111111 1111 Number of Marinas 111111 1111 LibraryNumber of Libraries 111111 1111Number of Volumes47,960 47,531 54,074 47,371 42,372 33,122 35,681 39,277 40,658 42,708 Other GovernmentCountry ClubGolf Course 111111 1111 Driving Range 111111 1111 Tennis Courts 10101010101010101010 Restaurant/Sanck Bar - - - - - - - 111 *Preliminary as of July 2012Source: Village of North Palm Beach VILLAGE OF NORTH PALM BEACH CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAMLAST TEN FISCAL YEARSUnaudited FY 2013 Proposed Budget Page 267 of 283 VILLAGE OF NORTH PALM BEACHRATIOS OF OUTSTANDING DEBT BY TYPELAST TEN FISCAL YEARSUnauditedBusiness-typeActivities Fiscal Year Percent of Ended LoansCapitalLoansCapitalMedian PersonalPerSept 30, Payable Leases Payable Leases Total Income (1) Capita 2002 7,334,853 736,967 651,058 8,722,878 N/A 715.11 2003 6,947,633 587,792 513,472 8,048,897 N/A 659.85 2004 6,376,387 433,855 411,573 7,221,815 N/A 592.05 2005 5,754,677 275,840 454,131 6,484,648 N/A 513.31 2006 4,941,765 209,224 5,185,978 10,336,967 17.20%786.20 2007 4,280,842 81,100 5,026,895 9,388,837 14.67%715.61 2008 3,605,639 40,097 4,662,833 192,892 8,501,461 12.92%692.64 2009 2,250,000 - 4,383,033 97,049 6,730,082 10.14%583.15 2010 - - 4,090,284 235,176 4,325,460 6.74%371.64 2011 - - 3,844,928 173,084 4,018,012 *6.26%**345.22 Note: Details regarding the Village's outstanding debt may be found in the notes to the financial statements. *2010 Median Household Income was used for calculation - 2011 Income was not available due to agency software upgrades**2010 Population was used for calculation - 2011's Population was not available due to agency software upgradesN/AData not available.Governmental Activities FY 2013 Proposed Budget Page 268 of 283 Unaudited PercentagePercentageof Totalof Total Village NetVillage Net Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayers Value Rank Value Value Rank Value Florida Power & Light 14,537,154 10.94% Olen Residential Realty 14,500,000 20.94% 17,399,486$ 11.76% Greater Fla Inv Co & 13,376,802 30.87% 5,840,000 50.59% Sanctuary Bay Trust Corporation 11,600,000 40.75% 13,120,685 21.32% Crystal Tree Property Owners, LLC 11,000,000 50.71% New Country Motor Cars 10,984,628 60.71% Old Port Cove Holding, Inc 8,475,000 70.55% CF02 Palm Beach III LP 7,000,000 80.45% Domani Development, LLC 6,884,529 90.45% Village Shoppers at US 1 LLC 6,210,237 100.40% Interevest Crystal Tree 9,873,474 31.00% North Palm Properties, LTD 8,600,000 40.87% Transcontinental Atrium, Inc. 4,590,000 60.46% Roschman, M. Elaine TR 4,100,000 70.41% WCI Communities, Inc 4,009,300 80.40% Pavilion Office Center 3,240,000 90.33% Old Port Cove Dev. 3,118,107 100.31% Total 104,568,350$ 6.77% 73,891,052$ 7.45% Source: Palm Beach Country Appraiser Note: Assessed values are established by the Palm Beach Property Appraiser's offices as of January 1, each year.VILLAGE OF NORTH PALM BEACHPRINCIPAL PROPERTY TAXPAYERS20112002 FY 2013 Proposed Budget Page 269 of 283 Unaudited Fiscal YearTotal TaxesCollections in EndingTax Roll Levied for Percent Subsequent Percent Sept 30,YearFiscal YearAmountof LevyYearsAmountof Levy200320026,597,909 6,359,478 96.39%5,522 6,365,000 96.47% 200420038,825,061 8,441,383 95.65%10,401 8,451,784 95.77% 2005200410,463,873 10,059,478 96.14%9,476 10,068,954 96.23% 2006200511,329,648 10,690,869 94.36%172,744 10,863,613 95.89% 2007200612,624,307 11,802,457 93.49%228,352 12,030,809 95.30% 2008200712,360,135 11,546,732 93.42%333,756 11,880,488 96.12% 2009200812,401,519 11,530,384 92.98%349,642 11,880,026 95.79% 2010200911,564,281 10,683,829 92.39%284,004 10,967,833 94.84%20112010******20122011******Source: Palm Beach Country Property Appraiser*Information is not available from the Tax Collector of the Levyto DateTotal Collections Collected within VILLAGE OF NORTH PALM BEACH PROPERTY TAX LEVIES AND COLLECTIONSLAST TEN FISCAL YEARSthe Fiscal Year FY 2013 Proposed Budget Page 270 of 283 Unaudited Village ofPalm BeachTotal N. Palm BeachCountyPalm Special Direct and Fiscal Tax RollGeneralSchoolBeachDistrictsOverlappingYear YearOperationsDistrictCountyRates200320025.80008.78004.81002.488021.8780200420036.80008.57004.79002.556022.7160200520047.27008.43004.77002.526022.9960200620056.80008.10604.71922.504222.1294200720066.30007.87004.48002.325020.9750200820076.10007.35603.98132.130819.5681200920086.70007.25003.97002.257020.1770201020096.90007.98304.56142.493421.9378201120106.97238.15404.99602.554922.6772201220116.97238.18004.99252.343322.4881Note: All millage rates are based on $1 for every $1,000 of assessed value. Source: North Palm Beach: Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments (1)Overlapping rates are those of local and county governments that apply to property owners within the Villageof North Palm Beach. Not all overlapping rates apply to all Village of North Palm Beach property owners(i.e. The rates for special districts apply only to the proportion of the government's property owners whoseproperty is located within the geographic boundaries of the special district.)VILLAGE OF NORTH PALM BEACH PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTSLAST TEN FISCAL YEARSOverlapping Rates (1) FY 2013 Proposed Budget Page 271 of 283 AppendixAppendix FY 2013 Proposed Budget Page 272 of 283 Acronyms The following is a list of acronyms used throughout the text of the budget document. A definition can be found in the Glossary immediately following this section. CAFR……………….Comprehensive Annual Financial Report CIP……………………………..Capital Improvement Program CPI………………………………………Consumer Price Index COLA………………………………Cost of Living Adjustment EPA………………………...Environmental Protection Agency EAR…………………………Evaluation and Appraisal Report FEMA………….Federal Emergency Management Association FDEP………..Florida Department of Environmental Protection FDLE………………..Florida Department of Law Enforcement FDOT…………………...Florida Department of Transportation FLC…………………………………...Florida League of Cities FMIT……………………….Florida Municipal Insurance Trust FRDAP...Florida Recreation De velopment Assistance Program FTE………………………………………Full Time Equivalent GAAP……………..Generally Accepted Accounting Principles GASB…………….Governmental Accounting Standards Board GFOA……………...Government Finance Officers Association IAFF………………...International Association of Fire Fighters ICMA…………….International City Management Association IT……………………………………...Information Technology LCIR…Legislative Committee on Intergovernmental Relations LOS……………………………………………Level of Service NIMS………………….National Incident Management System NPDES……..National Pollutant Discharge Elimination System OPEB………………………..Other Post-Employment Benefits RBR…………………………………………….Roll-Back Rate SFWMD…………...South Florida Water Management District SOP……………………………..Standard Operating Procedure TRIM……………………………………….....Truth In Millage FY 2013 Proposed Budget Page 273 of 283 Glossary The definitions of terms listed are provided to assist the reader in the understanding of terminology used throughout the text of the budget document. Account: A term used to identify an individual asset, liability, expenditure, control, revenue control, encumbrance control or fund balance. Accountability: The condition, quality, fact or instance of being obliged to report for actions or outcomes. Accounting System: The total structure of records and procedures which discover, record, classify, summarize and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components. Accrual Basis of Accounting: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of the related cash flows. Accumulated Depreciation: The total depreciation taken for an asset since it was placed in service. Actuarial: A methodology that makes determinations of required contributions to achieve future funding levels that addresses risk and time. Ad Valorem Taxes: A tax based on the assessed value of property, to include real and personal property. Adopted Budget: The budget as it is approved by the Village Council prior to the beginning of each fiscal year. Amended Budget: The adopted budget that incorporates all operating transfers and approved budget amendments (changes in the budget total that are approved subsequent to initial adoption). Annexation: The incorporation of land into an existing city with a resulting change in the boundaries of that city. Appropriation: An authorization granted by a legislative body to make expenditures and to incur obliga tions for specific purposes. An appropriation is limited in amount to the time it may be expended. Assessed Valuation: A valuation set upon real estate or other property by the county assessor and the state as a basis for levying taxes. Asset: Resources owned or held by a government which has monetary value. FY 2013 Proposed Budget Page 274 of 283 Audit: A test of management’s accounting system to determine the extent to which internal accounting controls are both available and being used. It concludes in a written opinion of its findings. Available Fund Balance: Funds remaining from the prior year which are available for appropriation and expenditure in the current year. Balance Sheet: A statement of financial condition as of a given date. Balanced Budget: A budget in which planned funds available equal planned expenditures. Budget: An annual financial plan that identifies revenues, specifies the type and level of services to be provided and establishes the amount of money which can be spent. Budget Amendment: The process by which unanticipated changes in revenue or expenditures are made a part of the budget, thereby amending it. Budget Calendar: A schedule of key dates which the Village follows in the preparation, adoption and administration of the budget. Budget Message: A general discussion of the proposed budget as presented in writing by the Village Manager to the Village Council. Budget Transfer: An action which changes budgete d amounts at the department, division, and/or object code level of control with offsetting increases and decreases in budgeted line items. Budgetary Basis: The basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash or modified accrual. Budgetary Control: The management and control of the budget within limitation of the approved appropriations and available resources. Budget Document: The official written statement-document which presents the proposed budget to the council/legislative body. Budget Summary: Categories of expenditures or revenue classified by major function and category. Capital Improvement Plan (CIP): A multi-year plan of proposed ca pital outlays to be incurred each year over a period of five years to meet capital needs arising from the Village’s long-term needs. The minimum threshold for a capital outlay to be included in the CIP is $10,000. Capital Outlay: The cost(s) associated with the acquisition of land, land improvements, buildings, building improvements, construction in progress, machinery and equipment, vehicles and infrastructure, and other tangible or intangible assets that are used in operations and that have an initial useful life extending beyond a single reporting period. FY 2013 Proposed Budget Page 275 of 283 Capital Projects Fund: Type of Governmental Fund established to account for the acquisition or construction of major capital facilities, other than those accounted for in proprietary or trust funds. Comprehensive Annual Financial Report (CAFR): Prepared at the close of each fiscal year to show the actual audited condition of the Village’s funds and serve as the official public record of the Village’s financial status and activities. Consumer Price Index (CPI): A statistical description of price levels provided by the United States Department of Labor. The index is used as a measure of the increase in the cost of living. Contingency: An appropriation of funds to cover unforeseen events that occur during the fiscal year. Contractual Services: A cost related to a legal agreement. Cost-of-Living Adjustment (Market Adjustment): An increase in salaries to offset the adverse effect of inflation on compensation. Debt Limit: The maximum amount of gross or net debt which is legally permitted. Debt Ratios: Comparative statistics showing the relationship between the issuer’s outstanding debt and such factors as its tax base, income or population. Debt Service: Principal and interest requirements on outstanding debt according to a predetermined payment schedule. Deficit: The excess of the liabilities of a fund over its assets. The excess of expenditures over revenues during an accounting period. Defined Benefit Plan: A pension plan that has terms specifying the amount of benefits to be provided after separation of employment; to be distinguished from a defined contribution plan in which the plan specifies the amount of the contribution to the plan. Department: A major work unit or functional unit having related activities aimed at accomplishing a major service or regulatory program for which the Village is responsible. Depreciation: The decrease in value of physical assets due to use and the passage of time. Designated Fund Balance: Funds that have been identified for a specific purpose. This differs from reserved funds, in that there is no legal requirement for funds that have been designated. Division: A section of a department or government that is responsible for dealing with a particular area of policy or administration, or a particular task or function. FY 2013 Proposed Budget Page 276 of 283 Economic Development: The process of attracting new businesses by use of incentives or innovative financing methods. Effectiveness: Producing a decided, decisive or desired effect. Efficiency: Effective operation as measured by a comparison of production with cost. Employer Contribution: A term used to describe contributions actually made by the employer in relation to the annual required contribution (ARC) of the employer (in the cont ext of pension benefits). Encumbrance: Obligations in the form of purchase orders, which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up. Enterprise Fund: A self supporting fund used to account for operations that provide a service to citizens financed primarily by a user charge. Net income is sufficient for capital maintenance, public policy, management control, accountability or other purposes. Environmental Protection Agency (EPA): The Federal agency charged with protecting human health and with safeguarding the natural envi ronment: air, water, and land. Evaluation and Appraisal Report (EAR): A State-mandated report whic h evaluates how successful a community has been in addressing major community land-use planning issues through implementation of its comprehensive plan. Expenditures: Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, de bt service and capital outlay. Federal Emergency Management Association (FEMA): Agency of the US Government tasked with Disaster Mitigation, Preparedness, Response & Recovery planning. Fiduciary Funds: Trust and/or agency funds used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. Fines and Forfeitures: Revenues derived from penalties imposed for the commission of statutory offenses, violation of lawful admini strative rules and regulations and for neglect of official duty; for example, confiscated property. Fiscal Year (FY): A twelve month period of ti me to which the annual budget applies and at the end of which a government determines its financial position and results of operations. The fiscal year for the Village is October 1 to September 30. Fixed Assets: Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, and machinery and equipment. FY 2013 Proposed Budget Page 277 of 283 Florida Department of Environmental Protection (FDEP): A federal agency charged with proposing and enforcing environmental law. Florida Department of Transportation (FDOT): The agency charged with the establishment, maintenance, and regulation of public transportation in the state of Florida. Florida Department of Revenue (FDOR): The lead agency in state government for the collection of general tax administration. Florida League of Cities (FLC): Comprised of City officials who wished to unite the municipal governments in Florida for the purpose of shaping legislation, sharing the advantages of c ooperative action, and exchanging ideas and experiences established the League in 1922. Florida Municipal Insurance Trust (FMIT): A trust designed to provide cost effective insurance coverage for Florida’s not for profit agencies. Florida Recreation Development Assistance Program (FRDAP) : A competitive grant program that provides financial assistance to local governments for development or acquisition of land for public outdoor recreational purposes. Franchise Fees: Fees levied on a corporation in return for granting a privilege sanctioning a monopoly or permitting the use of public property, usually subject to regulation by the governing body. FTE: Full-Time Equivalent, which is calculated on the basis of the number of hours that have been budgeted for a particular position. Full-Time Position: A position which qualifies for full Village benefits, usually required to work 40 hours per week. Fund: An independent fiscal and accounting entity with self- balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance: The fund equity of governmental funds. Changes in fund balances are the result of the difference of revenues to expenditures. Fund Type: In governmental accounting, all funds are classified into eight generic fund types; General, Special Revenue, Debt Service, Capital Projects, Special Assessment, Enterprise, Internal Service and Trust & Agency. General Fund: A fund used to account for the receipt and expenditure of resources traditionally associated with local government. General Obligation Bonds: When a government pledges its full faith and credit to the repayment of the bonds it issues, those bonds are referred to as general obligation bonds. FY 2013 Proposed Budget Page 278 of 283 General Revenue: The revenues of a government other than those derived from and retained in an enterprise. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of/and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statement of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting principles at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. Goal: A statement of broad direction, purpose or intent based on the needs of a community. A goal is general and timeless; that is, it is not concerned with a specific achievement in a given period. Government Finance Officers Association (GFOA): The professional association of state/provincial and local finance officers in the United States and Canada. Governmental Accounting Standards Board (GASB): An established national board, which governs financial reporting standards on state and local government levels throughout the United States of America, with its main headquarters in Chicago, IL. Governmental Funds: Funds that account for the activities of a local government’s operations. They can be classified into four generic fund types: general fund, special revenue funds, capital projects funds, and debt service funds. Grants: Contributions or gifts of cash or other assets from another government to be used or expended for a specific purpose, activity or facility. Interfund Transfers: The movement of moneys between the funds of a governmental entity. Intergovernmental Revenues: Revenues collected by one government and distributed to another level of government. International City Management Association (ICMA): The professional and educational organization for chief appointed managers, administrators and assistants in cities, towns, counties and regional entities. Infrastructure: The physical assets of a government (i.e. streets, water, sewer, public buildings and parks). Legislative Committee on In tergovernmental Relations (LCIR): The State of Florida’s Legislative Committee on Intergovernmental Relations; provides some intergovernmental revenue estimates for budgetary purposes. Level of Service (LOS): Services or products which comprise actual or expected output of a given program. Local Option Gas Tax: A tax established in 1983 to fund transportation-related improvements. FY 2013 Proposed Budget Page 279 of 283 Long-Term Debt: Debt liability due after one year or longer. Major Fund: A fund whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10% of corresponding totals for all governmental or enterprise funds and at least 5% of the aggregate amount for all governmental and enterprise funds for the same item. Maximum Millage Rate: The maximum millage that a county or municipality may levy with a simple majority vote of the governing body; other voting requirements will allow a municipality to adopt a millage rate in excess of the maximum millage rate. Mill: The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Millage: Property tax levy stated in terms of dollars and cents for every thousand dollars of assessed property value. Mission: The mission statement is a brief summary of why a program exists and what it is trying to achieve. It tells what the department does, who they do it for and why. The statement is specific enough to describe the program’s purpose but general enough to last into the future. Modified Accrual Basis: The accrual basis of accounting adopted for the governmental fund type. In this basis of accounting, expenditures are recognized when the goods or services are received and revenues, such as taxes, are recognized when measurable and available to pay expenditures in the current period. MUNIS: The Village’s financial software system Municipality: A primarily urban political unit having corporate status and usually powers of self-government. National Incident Management System (NIMS): Core set of doctrine, concepts, principles, terminology, and organizational processes that enable effective, efficient, and collaborative incident manage ment across all emergency management and incident response organizations and disciplines. Non-major Fund: A fund that does not meet the de finition of a major fund (see definition for major fund). Non-operating Expenses: Expenses which are not directly related to the fund’s primary service activities. Non-operating Revenues: Revenues which are incidental to, or by-products of, the fund’s primary service activities. Objective: A simply stated, readily measurable statement of the aim of expected accomplishment within the fiscal year. Operating Budget: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary FY 2013 Proposed Budget Page 280 of 283 means by which most of the fi nancing acquisition, spending and service delivery activities of a government are controlled. The use of an annual operating budget is required by law. Operating Expenses: Expenses which are directly related to the fund’s primary service activities. Operating Revenues: Funds that the government received as income to pay for ongoing operation. Includes such items as taxes, fees from specific services, interest earnings and grant revenues. Ordinance: A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. Original Budget: The first complete appropriated budget which is approved at the second public hearing in September. Other Financing Sources: Governmental fund general long-term debt proceeds, operating transfers out, and material proceed s of fixed asset dispositions. Such amounts are classified separately from revenues. Other Post Employment Benefits (OPEB): Post Employment Benefits other than pension benefits. OPEB consist primarily of health care benefits, and may include other benefits such as life insurance, long term care and similar benefits. Part-Time: Employees who work less than 30 hours per week and are not entitled to full-time employee benefits. Pension Fund: Account for the accumulation of resources to be used for retirement benefit payments to the Village’s employees. Performance Measure: Data collected to determine how effective and/or efficient a program is in achieving its objectives. Personnel Costs: Costs directly associated with employees, including salaries and fringe benefits. Property Tax: A tax levied on the assessed value of real property. This tax is also known as Ad Valorem Tax. Proprietary Fund Types: Account for activities that are common in the private sector, which the government operates in a manner similar to their counterparts in the commercial world. The primary source of revenues for this fund type is us er charge. Proprietary funds can be classified into two fund types; enterprise funds and internal service funds. Public Hearing: An open public meeting called by a recipient government to provide all residents (without regard to taxpaying, voting status, or handicap) with an opportunity to offer written and oral comments regarding the subject to be discussed. FY 2013 Proposed Budget Page 281 of 283 Purchase Order: A document which authorizes the delivery of specified merchandise or the rendering of certain services. Reclassification: The moving of an existing position from one personnel classification to another based upon the different performance of duties. Reserves: A portion of the fund balance or retained earnings legally segregated for specific purposes. Resolution: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Retained Earnings: An equity account reflecting the accumulated earnings of an Enterprise or Internal Service fund. Retirement Benefit Multiplier: The rate applied to the average compensation multiplied by the employee’s years of accrual service to yield the amount payable under the normal retirement pension. Revenues: Increases in governmental fund-type net current assets from other than expenditure refunds and residual equity transfers. Roll-Back Rate (RBR): That millage rate that will generate the same Ad Valorem tax Revenue as was levied during the prior year when calculated against the current year’s tax base exclusive of new construction. Service: A specific deliverable provided to the public. It has a specific budget, as well as performance measures to determine the benefits received. Solid Waste Authority: The agency responsible for providi ng an integrated solid waste management and recycling system for Palm Beach County, Florida. South Florida Water Manage ment District (SFWMD): The agency responsible for regional flood control, water supply and water quality protection as well as ecosystem restoration. Special Assessment: A compulsory levy imposed on certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those parties. Special Revenue Fund: Fund used to account for the proceeds of specific revenue sources which are restricted by law or policy to finance specific activities. Standard Operating Procedures (SOP’s): A set of instructions having the force of a directive, covering those features of operations that lend themselves to a definite or standardized procedure without loss of effectiveness. Statute: A written law enacted by a duly organized and constituted legislative body. Surplus: The excess of assets of a fund over its liabilities. The excess of revenues over expenditures during an accounting period. FY 2013 Proposed Budget Page 282 of 283 Tax: A compulsory charge levied by a governmental unit for the purpose of raising revenue. These revenues are used to pay for services or improvements provided for the general public benefit. Taxable Value: The assessed value of property minus the homestead exemption and any other exemptions which may be applicable. Temporary Position: A position that is filled for a specific period of time, is not permanent in nature, and does not qualify for regular Village benefits. 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 Millage (TRIM) : The Florida TRIM serves to fo rmalize 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. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service. 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 2013 Proposed Budget Page 283 of 283