07-25-2012_FY2013 Gen Fund Overview 1 r
JAy `y,
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VILLAGE OF NORTH PALM BEACH Q m I y\
POLICE/FIRE RESCUE
JOHN S.AT WATER COMPLEX
-
560 -
VILLAGE OF NORTH PALM BEACH, FL
ENERAL UND ■ UDGET * VERVIEW
Village Council
Village of North Palm Beach
Residents
David B. Norris Mayor
William L. Manuel Vice Mayor
Darryl C. Aubrey President Pro Tem
Robert A. Gebbia Councilman
Doug Bush Councilman
Village Clerk I F Village Attorney
Village Manager
Operating Departments
FY 2013
Budget N, if
What we hope to
accomplish this evening :
1 . Provide a brief "overview" of the current Financial conditions
of the Village
2. Preview (Workshop) the "proposed FY2013 Budget and
discuss both Administrative and Operational strategies. . .
3. Establish a "tentative" Millage Rate
4. Discuss opportunities for the Village's Unassigned
Reserves, and
5. Set 1St Village Public Hearing Date. . .
FY 2013 rim.� a
Budget
y �. !, ��,`I� �y f i I� I tl 7! y. � s l,HI d � i •S'°� "f .� '.
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General Fund
3rd Quarter Financials
a) General Fund Unassigned Fund Balance grew this past
year (FY 2011) from $ 10,443,099 to $ 10,688,659, an
increase of $245,560. FY 2012 balances will be
available upon completion of the Village's annual audit
in early 2013.
b) At 3rd Quarter, General Fund Revenues are tracking about
$567, 175 or 3 .45% lower than those of the prior year.
c) Village Department expenses are generally on target with
the Village's budget plan (At 3rd Quarter, total department
expenses are tracking at 69.81%).
d) As of June 3 0th, General Fund overall (preliminary)
financials indicate that revenues exceed expenses by
FY 2 01 $3,535,525.
Budget
TheI'L31a:to=7'To-r1h?Aim 33raeL Revenues @ 89.78%...Tracking
FTrlim_u�!-. C rmerA= -d B-sdffer Sammara
IWsd Qzarier Emdda:sn.ta W.M-2 - roughly 3.45% below prior year!
7Ldrd Quarrrr Fmd[Ln Eadia: L�r3i:rd201Z tri ofMeTi.s JBndj: t Prier Ter a..-.__i ,�J
613*'12 Badger ffarUi 75%) iu3GR1 MPM&43 W.-j X14
ryTravrs
Isms
-4a30ra®Taza: 9,391,93# S 9,904 84 96.69`.': S L4,038,624 S I-D,441,459 1,053,171
FraacLiw Fws 8]6,69& I,*65,5637 7-6.649: 855,031 7,1 54 1,x.6 Sts
Phasing Issue: Sa3a:Se osa Tao-: 202.183 3t 12398,311 2-61,423 7-6.754: 200,471 794 26151077
LUGaws k�ibi 305,646 741,434 95.17% 842,675 999.09x 5304997
h2-.WaC-LV= anM1 423,214 I-03.524 M.71% 930.747 3 �763a L,269.MR
Ad-Valorem {hero-:hoe secures 1,650,64-6 1,696.6&3 64.93% 1,67-6 3,y3!7�3u L,�7.133
Taxes at 98.89% F3as k.aafaiL=as 94,62-6 112,200 6 .34. .437 177,415 149'JM
L- o-casr 24.397 65,740 26.45% 41,431 971731.3 2E3L.231
@ end of 3rd �.ppro-pnanadFuadSalan a - 266,594 fl.fl4ri -
X15 ryll 98,105 9,400 5'_,13, sg 156, 23,,142
TO1aLRevrmmt,s: 15A94'41 13,70C1L36 :0-76Ya 1 16,4+62,116 Ls4su,Nl U."O'M
Quarter.
P1�esdirurrs
CN an,Gul'G�L®GGt
%illa50-Co iL 94.049 146354 -67.71% 100328 133,637 1 ML.115
%-LIIaSCo-NIa w 196,67E 296,7L4 -66.35% 217,75& 337,,411 2334024
Hum2LmF.&6cnrra& 130.454 241.3:3 70.624: 131,-6a3 23kam 233,169
FlmMra 337.191 513.703 70.67% 374,739 4W4S6 49[5,7666
1a 36c Tocbn<'-u� 225,326 116.139 66.947 215,647 ZWR297 2x3,430
vaLasro-3T0.-ten 119,.a45 170,990 70.0% 135,272 IS5461n I33,3176
Mzl FDCWTI 226,-672 3&6 21 79.34% 2176,157 2156034 373,430
€-0anwal S micas-Trilla_oo-HaLL 113,537 1,530,2p1 176,552 -61.5R% 82,347 10"gS 43,336
PL61C�-:
-aw Ea=m„-am+amr 3,150,-629 4,546399 -66.55% 3,W5,233 4,300;373 4,153,343
°i F'a:Z-A 2,016,261 2,70'2 52 74.6910 1,83604 M45,4161 2-Ul.563
Gaaaeal 5 1cas-P_o-li.c Saiatf 119.652 5,88,742 193.469 -63.27% 76,256 1,54966 Iau44±o
Public'Work 6:
Pmb::,c Wr edcs.4.d�ia 284.6 L4 354349 N.20% 261,-699 3n.24x 343,,22
6amdtraa Lx031.997 1,477.508 49.49% 1x0.32,904 3;377654 1,47,6=
Facilrtf" ices 436,471 -614,063 -65.515% 407,145 34g354 1520,140
Stro-41't Sr Grounj s 846,79a 1,314,467 -64.69% 896,423 3,413,44L 1,545,34L
Vuli La M,m,tw m� 28-0.197 2,a48,471 366.978 71.069: 266,673 356,736 3504233
Cr..,,.m ty DMVIupmaar A P3.iu
Cmm+m„mmir1 Plaaane_ 251.999 406.536 62.4a% 381,146 243,633 237,79,
BMAd= 366.406 466.425 75.089: 34-6,399 4153~173 46040x9
Cod&12_d� 76,442 595,61' 116.953 6-0.264: 66,9'1 454464 4y214
L ad:Ta o-Sac-Li c ac:
DMrY 493.262 676,942 71.399: 466,124 6354461 615,93E
Ro- Who 701.076 3,602,293 -64.959: 582,023 93543,0 93,,233
Pack ISs-n,�a - - 431144: - - -
POO: 223,754 242,784 77.1454 296,643 4W259 30615x1
Spo-ciaLEin .i 60.578 67,000 64.635". 52,444 -m3" 77,566
Tu % 297,133 L,767,600 166,436 76.4444 322,497 3%Wax 4(O 461
Rasurva-S Sr Other:
Dubtsanwp - - 8.00 - - 2-OS1,3x4
C.-H, -- 2-6.594 SM47 10.447 9,499 14,0" 43,162
T.16fae�Ou: - - 0.044: 431,992 3,334,434 1-63,437
Vex-7apa_=GMtal 200.654 223,134 14'_.639 326,795 343,936 531,429
7odmlrxp.rrditnres 1211-53P.417 12-4-4S.R95 1TJMJS4 11,1Td,4YI
az
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1 T` `�
Ned RrreraeUrir Exprax
FY L 3 S3a525 S - S a 6 2?a € 447.^53 S is715T�
Budget $3,535,525
Expenses @ 69.81%...Tracking roughly 5% below target!
Tax Distribution Schedule
3rd Quarter End:
$917931994
Fiscal Year 2010 Fiscal Year 2411 Fiscal Year 2012
Amount Amount Amount
Distribution: Date Received Date Received Date Received
Cwrent Tax d stributian Al 1111.22009 $ 519,801-86 11115!2010 123,518.20 11!9."2011 1 203.080.01
Cunent Tax d stributan#2 11!25!2009 1,091,199.53 1112412010 1 125,179.87 1 U23,12011 1,440,080.22
Cunent Tax distribution#3 121N21009 0,538,289.83 1281512010 5 355,1013.62 12!5,12011 1,860,120.36
Cunent Tax a5tributicn#4 12J30?2009 224,611.73 12+2912010 1.520,062.48 12!14,"2011 4,014,100.00
Investment Ewnings�1 1f13f2010 1,925.71] 1112x2011 1,10021 1!11,^2012 1,58477
Cunent Tax 10istributan#5 112{U2010 618,807310 1f1912311 615,399.12 120f2011 370,870.58
Cunent Tax distribution#6 2+1712010 259,865.66 281612311 330,074.05 UM2012 419,150.31
Delinquent Real Estate Distribution#1 2+24121]10 22,882,39
Cunent Tax distribution#7 3+17121]10 143,445,31] 311812/611 180,005.72 2115,^2012 823,374.88
Delnquent Tangible distribution#1 3831121]10 7,881.45 4Wfi2011 1,241.01 2129.12012 6,202.31
Cunent Tax distribution#B 41%2010 514,217,65 411812011 530,461.66 N14.12012 230,600.42
Investment Earrings 4 2 M22010 221.06 8611112311 119.79 N18,12012 2,390.21
Cunent Tax d�stributian AD 511912010 118,835,91 811812011 190,989.43 4!11,^2012 368,595.36
Cunent Tax d stribution#10 812412010 80,899,90 8122/2011 72,964.70 5!10,12012 237,330.92
Current Tax distribution#11 71812010 (52,884.96)
Current Tax distribution#12 7!11,12012 7,948.42
Tax Sale DistriibrGan 712112010 284,004.12 7f2082311 290,807.93 7!18,12012 201.630.79
Investment Earrings 8 3 881112010 215.42 811012311 37.36
DelnquentTangi6le distribution#2 611612010 2,587.38
Defnquent Real Estate DistrLu ion#2 131112310 34,18927
DelirquentTangible distribution 93 9f27f2O10 2,018.86
Defnquent Real Estate Distribution 83 1 IRM 10 13,283-65
DefnquentTangibie distribution#4 1013Q010 U17.713
Dek quentTax Distribution W31f2011 28,356.09
Delnquent Tax Distribution 9118!2011 39,049.07
Adjustments(payments) Other (778.00) Other (758.00) Other (750.00)
Total 11,053,128.31 Total 10,441,869,27 Total $ 10,003,578.76
Total Ad-Valorem $ 11,545,395 $ 10,760,409 $ 10,425,562
Less 5% (577,270) (538,020) (521,278)
Budgeted A& alorem (95%) $ 10,968,125 10,222,389 $ 9.904.284
Actual receipt as%of budileted ad-valorem 100.78% 102.15% 101.0096
FY Zoi3
� t y Actual receipt as 96 oftotal ad-valorem 95.7496 97.0496 95.9595
Budget .. AA
General Fund Contingency
Manager contingency
ongi"I Budget 21,669
Expenses;
Cardno TBE(Aeml Based Concept Plan) 750
?SD
Remaining Manager Contingency 20.918
Council Contingency
Original Budget 86,678
Budget Amendmentents:
Vinage M.urwgerMoving Expenses 20,000
(20.004)
Revised Budget 66,678
expenses:
Michael Redd&Assoc.(Veteran's Parkl 11,700
Donation-Wiliam Dwyer High$C1W(Project Graduation) 500
Colin Baenziger(VM Search) 18.750
Donation-$un000rA High School sm
Project Graduation 500
(31,950)
Remaining council Contingency A728
TOTAL REMAINING CONTINGENCY IS 9.6-4-71
1Y 2013
v
Budget
<"'
General Fund Unassigned
Fund Balance Calculation
Amount of
Unassigned Fund Reserve
FY 2012 Adopted Balance as of As a % of Reserve Available for #of
General Fund Budget WHO Budget Amount spending months
17,517,544 10,688,659 61 5 - current 7.32
17% $ 2,920,175 5 7,768,484 2.00
25% $ 4,379,386 $ 6,309,273 8.00
35% $ 6,131,140 $ 4,557,519 4.20
40% 7,007,018 3,681,641 4.80
45% $ 7,882,895 $ 2,805,764 5.40
50% $ 8,758,772 1,929,887 6.00
*"Alternate percentage: 30% 5,255,263 S 5,433,396 8.60
*"Alternate #of months: 5 7, !?8,X77 $ 3,369,662
Note: Cost estimate for devastating storm (worst case scenario): $3 million.
� � -t,.
X2013 � ,,•Unassigned Fund Balance would be reduced to $7.69 million or 44% of FY 2012
Budget "Budget
Analysis of Fund Balance G rowth by Year
Total increase $1,792,703
1800,00�
1,600,000
1,400,000 Tota 1
1,200,00 Total Total Increase
_ � ,1�1
Ad-Valorem Revenu 1,000,000 Increase _ Increase
Ad-Valorem Revenue can 800,000 384,88a _ $245,561
only be budgeted at 95"o in 600,000
accordance with State Law 400,000
(due to discounts for pr mpt 200,000
payment). Historically, the - — e mmendation:
r
Village has received ver ( ransfer
100% of this revenue 2009 Actual 2010 Actual 2011 AMA 2012 anticipated FY
source. -
■OtherSources 1 A,239 198,285 (135A79) 152,415 013 savings t0
MM-Valorern 159,8 85,x03 119,4.90 99,295 and 5 year CIP
Ian
■Labor Saving 5f)8,603 101,595 161,9ea 410,431 Vacancies:
-Average of 16% •Labor savings are due to position vacancies during the year, new
turnover rate employees brought in at lower salaries, employees receiving lower than
average merit increases, reduced overtime, and employees selecting
-Average 40 days different health care options than budgeted.
open period on
vacant positions -Other sources include increases in other revenue sources and reduced
costs for: property/casualty insurance, fuel, repair & maintenance and
materials & supplies.
FY l
2013 - Can expect at least $250k growth in fund balance yearly
Budget " PA
Developed Contribution Recap
Developer Contributions Received (Original Amount Dui 1,1T5,000
Fiscal Year 2608 254,4[10
Fiscal Year 2609 254,400
Fiscal Year 2010 254,400
Fiscal Year 2411 2541400
Fiscal Year 2412 175,400 1,175,000
Total amount received fro in Developer 1,175,000
Developer Contributions Used To Date
Tennis Facility 404,440
Pool Resurfacing 164,444
Pool Equipment Boom 55,444
EuMeted for use in Fly 2612:
Shade Structure for Kiddie Fool 9.0130
2 Baseball Scoreboards at Osborne Park 9.0130
Osborne Park Playground Resurfacing 10.0130
Shade structure for Osbome Totlot 9.0130
Playground Equipment 4 ..3130 80,444
Total Developer Contributions Used To Date 695,000
Received Contributions Available for friture use
*Developer fees can only be utilized for "parks and recreation purposes"
- � Limited to the purchase of equipment and the construction of facilities
FY 201.3 �
Budget -A
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low,
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FY 2013 Budget Impacts
➢ General Fund Revenues will once again be
adversely impacted as a result of the
unprecedented "devaluation" of real property here in
the Village, causing the re-evaluation of the
Village's organizational structure and the manner in
which we provide both essential and leisure
services to this community.
➢The Village in FY 2012 had a total gross Taxable
value of $1 ,495,282,994. That value has again
decreased to $1 ,486,295,612 — a further reduction
of $8,987,382 or 0.6% in "taxable" value.
FY 2013
Budget
FY2013 Millage Options
FY 2012 MkHage Rate 6.9723
FY 2012 Ad-Valorem Proceeds 9,904,284
FY 2012 GROSS Taxable Value S 1,495,282,994 DeereaseinCROSS taxable value
S {8,987,382} -0,6 1�10
FY 2013 GROSS Taxable Value S 1,486,295,612
FY 2013 Rolled Back Rate 6.9990
Increase ?(Decreasel
over 2012 Ad-
Calculations for selection of uaillauge rate; Millage Rate did-Valorem Valorem
Retain FY 2012 AlUlage Rate 6.9723 S 9,844,754 S (59,530)
FY 2013 Rolled Sack Rate 6.9990 S 9,882,454 S (21,830)
MMage Rate Required to retain FY 2012 Ad-Valorem 7.0145 S 9,904,284 S -
FY 2013 Majority Vote Rate 8,8274 S 12,464,120 S 2.559,836
FY 2013 Two-Thirds'`ote lute 9.7101 S 13,710,475 S 3.806,192
Statutoi-y MayLimum 10.0000 S 14,119,808 S 4,215,525
's Pe opo ed Rate
7.6700 S 10,829,893 S 925,609
FY 2013
Budget .:
Millage Options for F °' 1 Manager's Proposed Budget:
*7.67 mils
General Fund-Proposed budget
Proposed Budget Millage Dptions *Priority #1 & #2 capital items
Current Fiscal Year proposed Budget Alternate 91 Alternate#2
lrrdudes NO Capita?(Priority#f
ls+ctudes Capdal{Pri rrly includes ALL Capdal as &2 capital to uMize CIP
#1 S 2) submitted by Deparbnents Funding)
Millage Rate 6.9723 $ 7.6T04 7.f 967 $ T,1200
Total Budget $ 17,517,544 $ 10,484,863 5 18,946,157 $ 17,708,274
Total Ad-Valorem Proceeds $ 9,904, 84 $ 14,829,893 $ 11,291,167 $ 113,053,304
Contingency $ 108,347 $ 103,614 $ 1114.068 $ 104,246
(Manager&Coawd)
Capital (non-developer)(') $ 777,221 S 1,238,121 $ -
(")Exdudes$95,000 of capital blilizing developer Priority#1 &*2 only All Capital
cankiba tans
Unassigned Fund Balance $ 10,688,659 $ 10,688,659 3 10,688,659 $ f D,688,659
Unassigned Fund Balance as a%of budget 61% 58% 56% 60%
BudgetaryFFax Impact:
Increasel(decrease)over 2012 Budget 967,319 $ 1,428,613 $ 190,730
Percent In crease l(decrease) 5.52% 8.16% 1.09%
Increasel(decrease)over 2012 Ad-Valorem 925,609 5 1,386,903 $ 149,020
Percent Increasel(decrease) 9.35% 14.0x% 1.50%
*Note: Manager's Proposed Rate establishes the maximum
millage rate that can be set by Council in September!
FY 2013 Capital Outlay Request (in priority order)
0el2arunenl Division Pri6ril DrscrlaeOfl Requested Amount
Reveaaorr Pad WA-Deve4per Fees FSiddt Pa2l Enhwwem#m 50.000.00
Remaaxn Reowhon KfA-Dm-elbperFees PL round Equiprnern-C,.garne 45.000.00 S 9SIOW100 S 95000.00
Pub ,Walks Sweeft t Sidewalk reparrwilLLige m6e 40,I10d_00
Police Fwlm 1 One markedpol"vehide 26.86 ,00
Fi*Re$CL* FEre R6S�XM i SL4f a[nt miN bwa?"aparah,s(27) 240.000-40
GS Paver-Sa" G,S PLiAc Safety 1 Replace scan ewcrk 50000.00
L" Library 1 Roof replawmerd 152000.00
R*xeatian Recreabort i Replace rwo(2)afa handers 22000.00 872,M.04
Carne Wrty 0eve4gprnent CaadeC,gnrplance 1 Replace 2MS•10 Piefwp 56000,00 $ 510.892100
FuVol,Wprk9 Streets 2 AsphadtChwuy-Alleys 58,000.06
Polk* Police 2 Three(3�umm*ed pdice wKeles 86,6715.00
Decry U4rary 2 replace at handler M06100
Rerava6m Recreabon 2 Small Bud 40.000.00
CarnrrAmn ity Deve4opm nt Comem uty PUnni n 2 ReVace 2DW Dodge Durango 72.000.00 $ 266329.00 S T17.221.00
Pub is Works Faaiity Sgrviaes 3 PW Ranking Lot drainage S pyoi-N 80.000.00
Rea-eaucn Tenrrs 3 loe MaGhEne 5.'500.00 S 8S'Sw,00
Public Wanks axeets 4 PW$1-)odge Raf°pk*up w`kn gate b 25.444.
Pubic Works �wita5on 5 PackerTnxk $ 186.444,04
PUN--Works SarEetS B 6345e4d Groomer § 21.40D,00
Pu6tic Works Vc6hida Maainterrance 7 Gene+aw 60,0130,00
Pub ,-works Samna" 8 'OuHCis-TEp'd mtipswr as.sd"r; 34,OOi m
Pub o Works Nm rt"Serv►.3es 0 P&storage huildErq re-ma 6 55400.QD
TOW Capi"01AL-Oky- ' °' Village — Priority 1 & 2 = $777,221 L33.12100
FY 2 01
Developer Fees = $ 95,000
�
CAI
Budget
Total = $8721221
Taxable Value & Ad -Valorem Tax Revenue
2012-2013 Amount Inorease;+� %Inorease;+)
2011-2012 PROPOSED Decrease(} decrease(-)
ADOPTED DUD GET BUDGET over Prior Year ore/P riar Year
GROSS ASSESSED VALUE: $ 1,495,282,994 $ 1,486,295.612 $ (8,987,382) -0.60%
BUDGETARY TAXABLE VALUE JS6%): 1,420,518,844 1.499.98U,831 -8,538,013 -0.60%
OPERATING MILLAGE: 6.9723 7,8700 0.6977 10.01%
ESTIMATED AD VALOREM TAX REVENUE: 9,904,284 90,829,893 925,609 9.35%
2011 -2012 Millage Rate= 6.9723 mils
Rol I Back Mi Ilage Rate for 2012-2013 = 6.9990 mils
7412 -2413 PROPOSED Millage Rate = 7.6740 mils
I ncrease from 2011 -2012 Millage Rate = 4-6977 mills
°.o Increaseldecrease over Ralf Back Rate 9.551/6
MILLAGE TABLE MILLAGE OPTIONS
Roll Back Rate- 6.9990
1.00 MIL = $ 1,411,961
-75 MIL = $ 1,456,986 M ajorfiy Vote: 8.8274
-50 MIL = $ 705,991
.25 MIL - s 352,995 213 Vote: 9.7101
-10 MIL = s 141,198
tatuto Max: 10.0800
FY 2013 Each .10 Mil = $1411198
Budget
Revenues
•'• Ad-Valorem revenue accounts for 58.59% of this
year's proposed budget.
❖ The combined revenue estimates for all other
revenue sources, other than ad-valorem , is
projected to be $7,654,970 which accounts for
41 .41 % of this year's proposed budget!
❖ Proposed future projects (commercial & residential)
are coming forward in the next few years that will
potentially increase General Fund Revenues.
These items will be discussed at the Community
Development Department Budget Workshop in
August.
FY 2013 '4
Budget jug
General Fund Revenues FY 2012-2013
Fines &Forfeitures Investment Income
$81,115 $61,758
0.44% 0.33%
Charges for Services I
$2.023.697 ll
10.95°•0
Miscellaneous
$108240
0.59% ■Taxes-Ad-Valorem Taxes
Intergovernmental ■l7ti WO Service Taxes
$1.224,939 o Franchise Fees
8.639o- o Sales&Use Taxes
i
■Menses&Permits
Licenses &Permits Add-Valorem Taxes o Intergovernmental
$684,212 $10,829393
3.70% 58.59% ■Charges for Services
GFiner,&Forfeitures
■InvesbTient Income
Sales&Use Taxes ■Miscellarweaus
266,006
1.44%
Franchise Fees Utility Service Taxes
$1,085,589 $2,119,414
5.57% 11,47°!
Total 518,484,863
FY 2 013
Budget
General Fund Revenue Analysis
ow�*d
e� >�y� 4�> I ) Actost AobmJ AobW
J Fi3calFeub}12X413 2D12BmW ava=ft" Glb3 U 1 %nfl 1 rIM
7azr€
A&['alormI'd%ea 10,829,643 $ 4,9041 435% # 10,441,E6} t 11,033,128 S 11,5+17j53
FtaxbmFees. Fletr_n- 771904 773,453 -03M 504,10.7 MAN S59,M
CT& 3D.951 1491a 106.a79r: 7,459 14,456 13,439
r Tm.1 282.514 LM5,5a9 277,E 2.Dd% 273,506 266,199 243,496
LIWSenimTom: ELeMch- 96D,847 0.79% 1x017,774 1,034,593 934,196
CAb 61a93a 7176 4.49% 60,x33 70.663 56,179
TeLeODUR MVurm 76'3.14'3 504,965 4.72% 747,5(6 852.913 9KO65
XMe1 31M33 2,119,414 324,006 -D-3M 322,771 303,68E n5m
SaIeE&Use 1ffm3 Lo:90_-,toe Ives ?65.0f+6 -'53,423 091r.. 239,794 266,977 267,357
L1,30Q MI! 13,387x331 6.3214 1d,0K.1" 14,7KW 15rm.7lF
I.iemses A Pereils:
RAIfiu2PMKjjS 440.Dn} 741,304 -13-23:ro 473,943 422,194 '83x62
DeklOWFeea - - O.M. 234,900 230,990 25Q@00
CUIMUORdLKAME '-'-Ac. 236,000 -3.811.16 227,56E 23b,991 319,031
Ofta Lkmim.Fees.Pmk1 -' ' 4.I51) 314.7591. 6,P 2.0n 6,424
Illfer°_4I-ELTU LE"
Shan JLRUM OtbKL cl�Unrt 49,651 47273 5.93% IMAM 96,23] 57,632
Sere S uiA Reti-.ue L4Xd CKRI]'�Ck Sales lose 81DX1 794,512 324% 79-4rI09 WkM 7M381
S=RHLeme Me Proceed.- 324,442 339,123 -0-21% 326,578 324,037 324,@49
OItifSwe 5 R-kInEMM 1a,?57 1,1571940 25,716 -24.01'.6 19,956 22,166 21,686
Olga OtbErIwagavRe4mw 17'98 1S90D S.M. .1 IM 6` `.5.333 14432
MR7,58 1,M,510
Charges ft Sei a
a-1), +?apmeEI 235,430 149,723 57.22"6 147,648 140.343 IA746
LONM 1315 1.40D 29.6116 1,663 1.656 Ir2@5
PXOMM O Pod I SAD 181,000 0,833 168,107 198,474 2~476
Rea-mt(m 465,754 504,340 &54'6 5@4,038 4SS993 -35,@37
IECr: 394 L047,472 32$,=72 23.D[Pr-0 332,373 36),482 '_93,417
PubkSafetf Amm mu Fees 275404 215.000 O.fff6 234,779 268,554 lam,_
0tba RD-70D 355,700 75.104 7.4n. 66,997 73.339 75,412
PubkWadcs SOudwijaeconKe am M5,000 O.Wf6 308,9.14 368,376 363,166
0tba ILODD 377,4(9 12JDX O.W;3 31361 32,773 23,692
lmC.e61 dX 5.64 12.6r;. 4,346 3,9 6 2a10
L4:3,s? L898.896 69Jli 1774 ] 3?,1li 1 d 816
Fmes 14 ForfL am
Lo=-Lr-n-DLnsqxnw 21,540 21304 1.13% 46,117 20,176 M25
Iatrar.. 9rI75 ID-6W -1LM% 1@,672 lum 12;067
RhL.S,ir.- SD3OD 84344 -3736% 64,626 112.5w 146,@56
!11115 11I,200 -17-?M 17MM 1693191 146XD
ISsrdLiueaas
Iuhq=3 ?--bak - - 0M. 10,970 IM M 15],21p
Sales o:S'-_b-. - 0M. 4,190 63,610 43,-W
Olta [3'40 &4M 77.236 34,391 3€,066 109.6m
s1k 161 X4.1 d WOR5
Use of Developer O17a &1,,740 -17 9^,7�1 M.218 p3a6}
Fees $95,000 AppropaultdFumd aaLoce 960 8D�d0D 10.754
FY 201 } IaraIPa-noes: 5 1164863 14 a1?C+dd 52111 s 1s'9E,69: s ]9.eu99sc s ]9'li j1
3 l` ,1
Budget Budget increase of $970,319 or 5.52% over FY 2012
Expense Categories :
✓ Personnel (Wages & Benefits)
✓ Operating Costs
✓ Capital Outlays
✓ Debt Service
FY 2013 r kw� ,
Budget
Personnel :
❖ Personnel Costs will naturally
increase each year and although
they are anticipated , they are
significant given that Personnel
related costs account for roughly
72% of the Village's overall budget!
FY 2 01
Budget
Compensation Overview
GE & FPE Employees P & F Employees
• Anticipates 0% Market or COLA • Anticipates 0% Market or COLA
Adjustment Adjustment
• Merit increase (0-5%) * Per Collective • Step increase as required in the
Bargaining Agreement Collective Bargaining Agreement(s)
• 19.86% Village Defined Benefit • 20.22% Village pension contribution
pension contribution (which is pp (which is up 0.19% from current
0.29% from the current year) & 6% year) & 2% employee contribution
employee contribution from date of from date of hire.
hire.
• 50 Defined Contribution Pension
• 150 Defined Contribution Pension Plan offering, which is mandatory
n offering, which is mandatory for for all newly hired, "non-certified"
all ewly hired non-union eligible PBA-union eligible employees.
emplo es.
Estimated $38,346 savings if Village contribution is changed to 12%
44i FY 2013 *.
Budget
w
Employee Benefits
BENEFIT MONTHLY COST ANNUAL COST
HEALTH $122,127.91 $1,465,534.87
DENTAL $3,969.62 $47,639.62
VISION $0/EE PAID $0/EE PAID
LIFE/ADD $1,065.75 $12,789.00
LTD* $2,756.03 $33,072.35
*LTD will reduce to $2,633.54 month/$31,602.47 annual with purchase of STD
**STD would be a new addition this year
X2013 - Update: STD benefit was not approved at the Benefits Workshop so this
Budget PAy
g cost will not be included in the Final Adopted Budget.
Medical / Dental Overview
Health & Dental Insurance:
• Following RFP results, recommend
changing providers from Humana to
Cigna
• 3.91 % increase vs. 16.91 % increase
proposed by current vendor Humana
Healthcare Insurance - Monthly Employee Cost
HMO POS
Single +1 Family Single +1 Family
Proposed= $0.00 $102.97 $216. 14 $43.46 $189.88 $350.80
Prior Year= $0.00 $ 98. 19 $206.20 $75.60 $249. 16 $440.20
A.
FY 2 01
Budget
General Fund Organization Chart
FY 2012-2013
Residents of The Village of North Palm Beach
VILLAGE BOARDS
Village Clerk 4 -Audit Committee
Village Council -Construction Board of Adjustment
3 FT -Library Advisory
•Pension Boards
Village Attorney •Planning Commission
-Recreation Advisory
Village Manager •Waterways Board
•Zoning Board of Adjustment
2 FT
Finance Human Information Community Public Law Fire Library Parks&
Resources Technology Development Works Enforcement Rescue Recreation
5 FT 1 PT 2 FT 3 FT 8 FT 37 FT 43 FT 24 FT 10 6 FT T 6 FT
2 PT 13 PT (+1 PT) 0 PT 43 PT
5 Volunteers 18 Volunteers
Summary: Change:
139 FT
FY 2013 69 PT +1 PT
Budget 23 Volunteers
Personnel Summary
GFNERAL FUND
F/T P/T
Prior Year= 139 68
Proposed= 139 69
+/- no change + 1
Addition of one (1 ) part-time CALEA
Manager position in Police Department
(Commission on Accreditation for Law
Enforcement Agencies)
FY 2013 ��� �fit.;
Budget
Operating :
❖ Operating Costs are continually
tracked and monitored to ensure
appropriateness of expenditures. All
Operating lines have been closely
scrutinized by Administration to provide
for essential costs taking into
consideration the current economic
conditions.
FY 2 01
Budget Q9
Operating Costs
nest ription Amoum
Cantrsefual Services 810.954
*5ft-eetlhi<ia LL Cznftmict($119,249)
t Paik L i-mnanrLL Ci nUmict($297A53)
+Poo]-IU e C YOr(W:100)
■.CkshrOia.L Senzaes 0106:164)
•Fadlity -irm-OusideRepams
•V 3xi mm s x•are sit agra®*mtL-}ter_
Utilities 495,887
�Eler co($2gg )
Gas X3:232)
«Telephone&Data ($FA 377)
+V.mm & ^ er{#x,055)
Nuteria.L=& Supplies 574,%D2
4-hfatTTa1G&S WLies ('$301,002)
11 Ohre Supplies ($45:200)
•C__PUb_St[ppL_ (33&DM
•Auto P2m Supplies ($106,000)
�L��r�?•�l'ateTi1�G{�•83:800'j
ReEmalion Program Eapeases 522,15-0
PropLLAy:General LiabUitg 392,639
Gas.Dil& Lubricams 255,020
R.epai.rs a A3amtemance 282,507
•R&M Automotive(#„-:W)
•R&M Building&Cam ( M,75 )
•R&hII-MwtmEry&F•.g4mmr ({27,000}
•R&hI P_A_&Com®icatim Sys EEM ($31�967)
R&A3 StormDramape S}-Aem (WL00D)
•Tree TrinMZh3g ($10.00D)
Legal Fees 170,9M
Solid Waste DispGs:sl 79,524
UnLfo-rms 32,100
Travel,Training& Canferenre5 66,925
SpedaL E-ena 8 7:000
Professional Seri.-ices 112.500
Total Fiscal Year 2012-2013 Qperati' C 4,200,249
FY 2 013
Budget tAR�
$4,200,249
Capital Expenditures :
❖ Capital expenditure continues to be
made with special attention towards
infrastructure. The Village is over 50 years
old and is requiring amplified levels of
care.
-,ur FY 2 01 �, o,
Budget ' `�s
Capital Outlay
Department Mount
Public Works
Sidews&repair-Yffiag-v WLL 40,000
AsphaltCh•erlay-Alleys 58.000 b 98,000
Police
VEbkle Replaoem w(1)marked 28,892
VEbkle R,eplaremm (3)1 added 86,676 115;568
FiLT Rescue
Self contsi[L*breathing apparatus{?7) 200,000
General Senices-Public Safety-Building
Stoaewo¢t replacement 30,000
Libran-
Raaf replacement 152,000
A-C Hm&ureplacement 59,.653 211,653
Community Development
Vehicle Replace— (1)-Code CompLiance 18,000
VEbkle Replaremew(1)-Community Planning 22,000 40,000
Parks lac Recreadon
Small Bas 40:000
Developer Fees PlaygrrnmdEgnipmear{•) �3:OOa -
ECiddie Pawl E,nhantemew(0) 50.000
$95,000 `�° ` °��' "
Total Fiscal Year 2012-2013 Capital Outlay- S 3!2.221
FY 2013 f
r �r5
Budget �
$872,221
Reserves & Contingencies
✓ Debt Service
The General Fund is DEBT FREE! $ 0
✓ Contingency $103,614
Budget l
AA
Combined Expenses FY 2013
Personnel $ 13, 308 ,779
Operating 4, 200 , 249
Contingency 103 ,614
Debt Service 0
Capital 872 , 221
Grand Total $ 18,484.863
Budget
General Fund Expenditures — FY 2012-2013
By Department
Leisu re Services
$2.637,228 Reserves&Other
15.35%— $4:K2W General Govemrnent
i2.a% $2,162,740
e�re
C"urnunityGiapment_ i 11.70% Public Safety is the
#812:409 'kl �
- largest department
Public orks is the 2nd 2 (42.41% of budget)
largest cepartment (22.93% .
f+f P&Iic Safety
of budget) P�b Work5� $7, 24
$4,237,749 4241%
22.93%
By Function
capiw Gantingency Personnel Costs are
$872;2:21 $1d3,61A
4,72% ° driving the budget at
O ;ng 72%
"200:249
22-720,n
Personnel
$13,306,779
72%
Total $18,484,863
FY 2013
Budget jug
General Fund Budget Summary
06&a1 AA-2l •ti Iacraa=a+
1Fev711.2 {Tkriere)oatr 202 n�bw r--d fiN.�l
Pistol fear?012.2413 @WEet 33edFe1 OP.-M-13 WROP GFr,14-Cd
Rereavr
TMI:
3d-Valonmrzuo-: 14x$29,643 S 9,404,2a4 4.31:14 9 10,413,459 S 13,0331Y1 S 33,937,354
Utd-;SarLicaTaxaS 2,119,414 2,154,444 -1.617% 2,194L44 3=X5 Lp3VM
Fraorha-Las 1,085,568 3,065,580 1.667 1,193,04 3,264,329 I^Dl
Silo-:&j%Tao-: 2M.0% S 14 07,9132 263,423 0.967 329,794 21WTn 267157
L.irmm Se grcit< 04,212 74 L,434 -7.72% 939M 410,4Y7 916}636
Cv.ccgrnwoc_aamL 1,224,933 3,203,324 1.719% 1=,539 3,3 VOS 3,64 91
CbMEP6 dx}x-[474% 2,023,87 3,646,03 -6.577 1,427,376 3,437,115 I finO49
Use of Developer Fmo-:-. -Fornir=as 81,115 112,2 -27.704% 371,414 L*,Wl 145 34
L-rma:L 61,73a 61,740 -2797% 42,743 296..219 (3,315}
Fees $95,000 � Fund 9abwza 95,004 6&CM is.n%
S 79-051 279.[43 304 F3
TwidReaemen: 19 863 1'7,517,%U 5-57% 34,594,4#2 i0dWFj95 L9.19"Z]
Cgnare3 C-mm=nt
VILauCcuncO 146,730 14,354 4277 331637 134,125 L22fM
L'�lacal!zti:m• 271,032 76,714 -2-057% 332,449 296,0Q4 272!374
:ILLm=R&;aLraS 279 42 38 15.72% 32[,469 233,169 217-019
7inan:a 514,-663 533, 2.949E 444,434 495,766 4UJ376
hdmmatmTwJmc3oizv 333,746 336,789 431% 14�xV3 215,410 2E2.363
Wimp ALrt{mG\' 1711,404 174,040 4.447 359PI 133,336 L34j3V
3TillanClek 294,026 2_65,223 .737 b6.^11039 273,536 2f4f.;c
C,®oualSm•LirarVAbgg HaU 111;2@!? 2.162.M 175,312 - X-595 45 37f. MEW
Patac Saio-t}'
Laor 3simram= 4,765,974 4,595,09 2417 4 A B I c e d Budget
Firm]luv
.o- o- 2,964,9 7132
55 2, 32 9.917 2 5, 1�
Gmw&LSm-Lirw Rblic SLdm7 1-62,534 7,838,524 192,469 -15-524% L5966 '� L20F430 139,254
1hOhlLrPobbcLWe&&Sdmio 362333 353349 4.637 ,fo r31F,,,Y 2013:
SamtrRCm 1,432,654 I,477,308 431% mfist 3 455,975
Facil�SuLim 617,631 -631,243 -2-12% x 1 .484-863
Stro-x:&Gfmmd: 1,347,611 1�1#,467 19.99% 1. 1 Lf- V1, �
Vchiclallrwmumc4a 416,676 4,237,793 36 3I378 12.31%
G r1-daralopo Qu&PI-ing
CMM-- s3Maooiau 2-66347 '_34,637 1-6.33 341625 217,799 21647114
Budd= 544,437 -16 3,425 33 457,173 466,099 463,4w
Coda?U-m-mo= 114,-665 912,#04 11&431 1 % 45,451 95,134 LII"74
[[drum SULiM:
LiRuary 867,-651 -676,342 31.13% 433,453 595,436 767XL
Rrxraoua 1021,66$ ],000, 2 2.327 93596 933x73 417,557
Pauk 1!Linhk R 0.007 - 734p11
Pool 363,414 '_42, '_-'.Ll% 440.2M 30M13 3454*_L
Spo-ciaLErar.: 67,444 0.007 76176E 73,+%6 7102E
Tmmi6 473;2M 2,8374a 3,436 2-1.34% 346,499 403;469 363.419
R3usmzvs,k lh6W:
Dobtsan•sa - MT. ;244.394 3,434,450
Cnnt-,-coc- Id13,-614 190,347 43'c L4A49 43,Lfi3 14,193
T TrausEo73m'DaI - - 0.00`% 1334,434 163,496 319'60
Nem-D"wmomtal 392,-633 392,639 MT, 343,426 713,429 44936
FY 2013 Yr a t ToulEmprodiwm 19AStm M51? 5.5T% 1*11�934 LOIM t'7 3k.43.1,OU
1
Budget
x_ Y 7tid Rrreooe Drer Pspeex - # s 447^sc s 4a]su i ]s9a,4J
RECAP :
Manager's " Proposed " FY 2013 Budget
2 Establishes a "tentative" Millage Rate at 7.67 Mils.
El Provides a balanced budget for FY2013.
El Provides for capital expenditures (Priority #1 & #2 items).
2 Provides for employee merit wage increases in
accordance with the prevailing Collective Bargaining
Agreements and it anticipates a 0% Market Adjustment
to the Pay Plan.
2 No utilization of prior year's unassigned reserves!
El NO reduction of Village services!
FY 2013
Budget AA6
Maximum Millage Recap :
1 . Choose to establish a millage rate up to 8.8274 with a
simple maiority vote of Council.
2. Choose to establish a millage rate between 8.8275 and
9.7101 with 2/3 vote of Council
3. Choose to establish a millage rate above 9.7101 with a
unanimous vote of Council
Manager's Proposed Millage Rate is 7.67. . .This sets
the maximum millage rate allowed for the Village.
Council may reduce this rate for the FINAL Adopted
Budget but may not increase it. . .see millage reduction
options provided on next page.
FY 2013 brAw.
� a
Budget
Milla a Override Options for Final Bud t--
Utilize CIP Funding for Priority #7 2 capita!Items(For Discussion purposes only) utilize Reserves to reduce mileage
*
Lowest Millare
A millage rate lower than 7.12
without utilizing Rolled-Back Rate current Mileage Rate
mil is not recommended unless Current Fiscal Year reserves ($7.12 mils) ($6.9990 mils) ($6.9723 mils)
Unassigned Fund Balance is to fncludes NO Capital includes NO Capital
be ised for shortfall. (Priority 016 2 rapltal to ffWuriy#� & 2 capital to
Includes NO Capital utilize CfP Funding) utilize CIP Funding)
* A sum tion: CIP Funding ill be utilized in all �Prlorlty#1 & Pcapi€al (UNize Vnas.sigrredFund (Utilize Unasslgned Fund
p g tv utilize C1P Funding) Balance) Balance)
scenarios
Millaclie Rate 6.9T23 $ 7.1200 $ 6,9990 $ 6.9723
Total Budget 17,517,544 17,740,274 5 17,768,025 3 1T,708,028
Total Ad-Valorem Proceeds 9,904,284 16,053,3G4 S 9,882,454 3 9,844,754
Contingency 188,347 104,246 5 184,440 3 104,888
(Man agar& Council)
Capital(non-developer) ')
(*)Excludes$95,000 of capitef t ilizirrg Utilize CIP Funding for Utilize CIP Funding for
developercontrf.butOns Priority#11 & #2 items Priority 91 & 92 Items
Unassigned Fund Balance 10,688,659 10,658,659 5 10,518,055 5 10,480,355
Utilize 5170.604 of Utilize 5208,304 of
reserve reserve
Unassigned Fund Balance as a % of Budget 61% 60% 59% 59%
BudgetaryfTax Impact=
Increasel(Decrease)over 2412 Budget $ 190,730 5 196,484 3 190,484
Percent Increase!(Decrease) 1.09% 1.09% 1.G9%
Increasel(Decrease)over 2012 Ad-Valorem 149,020 S (21,530) 3 (59,536)
Percent Increase!(Decrease) 1.50% -0.22% -0.60%
Taxpayer Impact (Estimated)
Current(FY 2412) FY 2413 Proposed(57.67 mils)
Esrfmarod
Percent of ad- Percent of ad Increase tD
Ad Valorem Taxes Millidge Tax BiII valorem Wx Milillage Tax Bill valorem tax Taxpayer
Village of North FlaIm Beach 6.9723 $ 1,394.46 3.:J`� 7.6700 1.534~00 32°; $ 139.54
Palm Beach County 4-7815 956.34 20% 4-7815 956.30 20%
* Palm Beach County Debt (1-2110 42.20 1% D-2110 42.20 1%
* School Board 8.1800 1,840.50 39% 8.1800 1,840.50 38%
* Health Care District 1.1250 225.00 5% 1.1250 225.00 596
* SFVaAD 0-4363 87.26 X96 D-43%3 87.26 2% 7.67 mils
* Chi Idrens Services Council 0-7475 149.50 3% D-7475 149.50 3%
FIND 0.13345 6.90 0.0,345 6.90 0% Impact: $139.54
Total Ad Valorem 702.12 1609o- 4.841.66 100 1fl
FY 2013 Alternate IST.12 mils)
Percent of ad
Millage Tax Bill valorem Ux
7.1200 $ 2:-.�=
4-7815 956.30 20%
FY 2013 rates not yet available D_2110 42213 1%
8.1800 1 r84❑L5lla 39%
1-1250 225L❑C 5%
D-4363 87-26 2% 7.12 mils
0.7475 149.56 3%
Assumption: $250,000 home with D- 6M ❑ Impact: $29.54
$50,000 homestead 4.731.66 1°°°°
FY 2013 RI FZ $6,9990 mils
Percent of ad
Millage Tax Bill valorem tax
6.9890 $ 1.399.80 30°.'D S _•--
4-7615 956 3❑ 20
0.2110 42.20 1%
8-1800 1,840.50 39%
1-1250 225.00 5%
0.4363 87.26 2%
D-7475 149.50 3% 6.9990 mils
D-0345 43.90 0%
s ry Impact: $5.34
FY 20>< f
r� R 4,747.46 100%
Budget
uN r
. y.
Village FY2013 Budget Hearings
September 2012 September 13th and the 27th
Sunday Monday Tuesday Wednesday Thursday Friday Saturday
1
2 3 4 5 6 7 8
School Board County Budget
9 10 11 12 13 14 15
A
7 �
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30
County Budget
FY2oi3 -
Budget
AA61b
Village of North Palm Beach
FY2013 Budget Workshop Schedule
DAY DATE TIME SUBJECT
WED JUL 11 7 — 10 pm Country Club Budget overview
p WED JUL 25 7 — 10 pm General Fund Budget overview
THU JUL 26 7:30 pm 'Council Meeting
Manager's Proposed Budget Presentation
WED AUG 1 7 — 10 pm GF Budget: Police, Fire-Rescue, Public Works
WED AUG 8 7 — 10 pm GF Budget: Parks & Recreation, Library,
Council, Clerk, Attorney, Manager
WED AUG 22 7 — 10 pm GF Budget: H.R., Finance, I.T.,
Community Development, Debt & Other
WED AUG 29 7 — 10 pm Budget Recap and Millage discussions
�
FY 2013 r ",
Budget �r TENTATIVE dates and times are subject to change
Questions Answe rs ?
FY 2 013
Budget
s
i
l