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07-16-2013 FY2014 GF Overview updatedNil VILLAGE OF KORTJJ PALM BEACH _ - POLICE/FIRE RESCUE - JOHN 5. ATWATER COMPLEX _ _ • �' W-41�56�0 _. �-y - �, What we hope to accomplish this evening: 1. Provide a brief "overview" of the current Financial conditions of the Village 2. Provide a overview of the Proposed FY2014 General Fund Budget 3. Establish a "tentative" Millage Rate 4. Set 1 St Village Public Hearing Date... 5. Workshop the Proposed FY2014 General Fund Budget as it relates to the following departments: Council, Clerk, Attorney, Manager, HR, Finance, IT Debt FY 2014 & Other Budget i 1 1, INN \� Fri ! w�jmr T, 'M /gm if A General Fund 3rdQuarter Financials a) General Fund Unassigned Fund Balance grew this past year (FY 2012) from $10,688,660 to $11,244,977, an increase of $556,317. FY 2013 balances will be available upon completion of the Village's annual audit in early 2014. b) At 3rd Quarter, General Fund Revenues are tracking about $93,780 or 0.59% higher 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 74.36 %). d) As of June 30th, financials indicate FY 2014 $2, 893,160. Budget General Fund overall (preliminary) that revenues exceed expenses by r,2013 IAd- 'V, alorern7:m -s Phasing Issue: '0��� Franr_hise Fees Ad- Valorem Sales &U - 7 es Licenses dr Permits Taxes at 99.29% lnmrEnwet„n,anral Ch q es for Senices @end of 3rd u, 1 For�eitures Appropriated Fund Balance Quarter. 1Jlascellaneaus Total RetieXurs: The Village of North Palo Beach General Evnd 13ndget Summary T hard Qimrrer EadmgJune 30, 2013 "2F£F \Jl'32iRY.x " of F2- 2413 FascM Year 2413 8adget Joie 30, 2013 Budget tT2rget'3fta) 9:7 74.412 784.713 199_375 3 12,349,881 550,692 968,565 7,304,097 94: :27 3,451 174:44-6 16,0!5,8&9 8,834.754 99 29Si0 Revenues @ 90.72 % ... Tracking roughly 0.59% above prior year! 1,085,588 722940 256.005 74.95 °.0 691,212 96.3640 I,?24,939 79.09 %0 2,023,697 89.15°.0 81,115 103.S9ier'a ` 61,758 5.4066 282:220 0.0066 13:2 4 .958,1524 17,686 94.7244 20,293 88,242 Prior Year Actual Sane 2012 09:30:12 Ti 9, ?93 994 ; 1 49 834,44 1,178,598 1,178,598 202 263,369 ,646 809,642 9.41,838 1,276,129 1,6503? .958,1524 102,670 133,970 20,293 88,242 100,333 145,962 15,952,109 183033,204 Ezpr diture General Gone =mt: ViLLage Council 93;025 156 :206 62.7540 99;099 125,577 ';Tillage'Aamagec 203,471 270:547 75.21 %0 196,898 279,557 HuuIaa )•'.YzflLiOes 206,309 278,739 74.00 9•0 170,613 237,256 Finamce 421,108 548,539 :6.7640 377,217 514,753 ULRan,atiau Technology 253,841 335:413 7537 %0 225,326 330,337 -Tillage Attornev 96,034 164:437 58.- O% 119.045 149,700 Village CLerk 220,901 281:077 78.59 %0 225,862 241,-724 General 5ernces- VillageHall 67,791 1 „;67,491 111:209 40.96 ° -0 112,178 140,538 Public Safety. Lam Enforcement 3:530.231 4,591,169 'J9.OTM% 3,150,823 4,486,759 Fire Resoue 2:135, 9M 2,764,051 7728%. 2,- 718,461 2,755,657 General Ser5.7Ces -Publio Safety 75.254 5,842,451 102,399 74.47?0 119,406 149,355 Public Works: Public Works AdxtLm 253,478 351.539 70.14 %0 284,452 380,901 Samtaaon 1.079.777 1.474:51 :3.4540 1.- 7161839 1391.999 Facility Sen -mes 371921 52.1:065 59.8840 418,487 543,304 Streets & Groaner 873 458 1 30H 336 dd.76%FO 848,748 1,151,776 Vehule ltifaautanmcL- 284.235 2:362:869 436:334 45.13 %0 284,147 413, ldd Cc,.,,., anity Devoapulemt & Planning. C'omimmt.ity PL_-mg 222,215 337.98.3 155.75 9•0 254,8154 308,548 Bmldimg 393 ,342 503:333 75.1540 366,416 505,369 Code lccfoacement 47,538 713:085 131:617 74.11%. 76,900 103.044 Leisure Services: Library 511,532 674:993 75.78?0 453,272 ddO,274 gecrea;.y., 764,357 873.011 7556 9•0 745,249 9159,708 PAY Niaanbmmce - - 0.00?6 - - Pool 244,829 363:313 415.27 %0 225,750 314.724 Special Events 58,702 88:000 44.71 %0 60,578 88.777 Tennis 364,393 1:939:812 375,135 7d.69 %0 298,314 385,732 Reserc & Other: Debt service - - 0.00% - - Cumriuget cy 10,557 23,504 415.20 %0 26,500 33;829 - - Tram ferin- °Out - - 0.0065 - 5CIO.00O Nan- Deparwmental 216,163 2 7.024 315.044 _O0.E =4 241,148 �7 Tats! Expenditures 13,1SY 729 17 6$5 " ,"; 12,3?3,c93 17,636,297 P 1 2014 i✓ Budget t$2,893,160 xpenses @ 74.36 % ... Tracking close to 75% target! Tax Distribution Schedule Palm Beach County Tax Collector Tax Distribution Schedule Fiscal Year 20114 Fiscal Year 2012 3rd Quarter End: $9,774,412 Fiscal Year 2013 Date Amount Receiv 117&13912 S Distribution: Date Amount Received Date Amount Received 1211272012 3,816.5E7_Dd 172343013 Current Tax Distribution 01 111152D10 $ 123,518.210 11lQr2D11 S 203,099.01 2113421013 Current Tax Distribution #2 1 172472610 212.617.30 1,146,170..87 112312011 4716421013 1 ,448,09 -0.22 8 015121013 Current Tax Distribution #3 1 271512D10 103.g,543-7D 5,356,013.52 1215269 1 1 ,890,128.38 Current Tax Distribution #4 1 272972610 1,529,882.4E 1211412011 4,014,169.00 Investment Earnings *1 1112I2D11 1,150.27 119172612 1,5134 -.77 Current Tax Distribution # 5 1119201 1 615,390.12 122812011 378,8710.58 Current Tax Distribution # B 21181201 1 330,874.103 171802612 419,159.37 Delinquent Real Estate Distribution- # 1 Current Tax Distribution # 7 3110201 1 189.005.72 271502612 523,374.85 Delinquent Tangible Distribution # 1 414/2011 1.241.1)1 272972612 8.2132.31 Current Tax Distribution # E 4111312011 530,451 -99 371472612 238,869.42 Investment Earnings # 2 5/117201 1 119.79 471802612 2,306.21 Current Tax Distribution # 9 5d1E201 1 1 9C.989A3 471102612 398,585.38 Current Tax Distribution # 110 13=1201 1 72,984.70 571872612 237,338.92 Current Tax Distribution #11 6720F2D12 97,221..17 Current Tax Distribution #12 7111{2612 7,948.42 Tax Sale Distribution 712012011 209,807.93 771872612 201,639.79 Investment Earnings # 3 &110201 1 37.39 97872012 755.93 Delinquent Tangible Distribution #2 Delinquent mead Estate Distribution # 2 Delinquent Tangible Distribution #3 Delinquent Beal Estate Distribution 03 Delinquent Tangible Distribution *4 Delinquent Tax Distribution 913'1201 1 28.355_09 9/3002612 8,560.88 Delinquent Tax Distribution 91187201 1 38,046.67 W2112612 843.95 Adjustments (payments) other (758.010) C)ther (756.00 Total S 10.441,€3G9.27 Total S 10,011.747.90 Total Ad- Valorem $ 10,7€40,409 $ 10,425,562 Less 5% (:538,020) (521,278) Budgeted Ad- Valorem (95%) $ 10,222,389 $ 9,904,254 Actual receipt as % of budgeted ad-valorem 102.15% 101-c0% Actual receipt as % of total ad- valorem 97.04% 96.03% FY 2014 Budget 3rd Quarter End: $9,774,412 Fiscal Year 2013 Date Amount Receiv 117&13912 S 135,4100.24 1172172012 520.132.21 127512012 2,31 13,499.415 1211272012 3,816.5E7_Dd 172343013 1,.338.15 122872012 751,120.25 111512013 786,3910.72 212742013 1.043.54 2113421013 597.795.53 371342013 212.617.30 471712013 - 4716421013 414,101.74 8 015121013 196.779,48 9 71912013 103.g,543-7D 77312613 185,13107.9& 11712013 (4.031.23) 572012013 13.381.38 Other {8310.00) Total $ 9,959,419.60 $ 10,362,899 (516,145) $ 9, 844, 754 101.16 96.11% General Fund Contingency General Fund Contingency FY 2013 Council Contingency Original Budget Budget Amendmentents: Veteran's Park Design Services - Prior Year PC) Carryover Resolution # 2613 -7; Transfer of funds from election expenses Revised Budget Expenses= Michael Redd & Assoc. (Veteran's Park) Becker Holding Corp (Live Oak Tree - Karen Marcus) Franklin Bronze Plaques (Plaque - Karen Marcus) GardenMarkers.com (Tree Identification Label & Stake - Karen Marcus) Remaining Council Contingency FY 2014 ` Budget 6,200 17,306 9,750 700 385 22 23,500 23,500 (1 0,857) 12,643 FY 2013 Adopted General Fund Budget General Fund Unassigned Fund Balance Calculation General Fund Unassigned Fund Balance Calculation Unassigned Fund Balance as of 091301 12 S 17,499,724 1'1,2` 4,971 "Alternate percentage- "Alternate # of months: FY 2014: Budget J gar ms i' '� r 30% $ 5,249,917 $ 5,995,060 3.60 5 $ 7,291.552 $ 3;953,425 Amount of Reserve As a % of Reserve Available for # of Budget Amount spending months 64% $ - current 7.71 17% $ 2,917,204 $ 8,327,773 2.00 25% $ 4,374,931 $ 6,870,046 3.00 35% $ 6,124,903 $ 5,120,074 4.20 40% $ 6,999,896 $ 4,245,087 4.80 45% $ 7,874,876 $ 3,370,101 .540 50% $ 8,749,862 $ 2,495,115 6.00 30% $ 5,249,917 $ 5,995,060 3.60 5 $ 7,291.552 $ 3;953,425 FY 2013 End of Year Projections Ref es Taxes- Ad-Valorem Taxes Utility Serszce Taxes Franchise Fees Sales &c Use Taxes 1 ;tea, & Permit; lnt�c�--mmen tai charges far Sers� Fuses & Farfemwes interest Apprap=ted FiordSalamce N iscell� Total Revenues: Expenditures General C'amamnient: village Ca Cil Village M4 ger Human Resources Finance Information Te hnoloey Village Attorney village sleds General Hall Public Safety- Law Enforcement Fire Rescue Geoeral Services-Public Safety Public Lieoaks: Pubhe Works. Admen S aaitatmn Facility Sena s Streets & Grcund; [Vehicle Mainto., =•,ce Con muartv Developm t & PI—n Co®m,mity Plamaiug Emlding Code Enforcement Lei�.n-e ser, ices:. Library Recreation Park Nla;nt�ce Pool Special E %-ems Tent is Res ,es & Other Debt s ,tce Case Tramfer In %Out ron- Depaaaaeatal Total Expenditures FY 2014 Budged An eu4e OE er 1 xpease Projected Eu ding AxnL%l 09. 30. 109x -MIL2 S 4974,412 s io oii.748 7,109,306 2,164.920 1,013,7-63 1,178.598 261,712 253.369 848,425 809.642 1 ,283,458 1,275,129 2,082,412 1 ,959,624 93,633 133.970 21,452 89,242 17?_?47 145.963 17.860,8 -69 18,033,103 151,608 125,833 26$,5102 279,583 261,8'73 237,286 555,747 514,353 342,896 330333 124,8103 149.700 279,841 291;024 91,752 144.539 4,818,004 4,385,759 2, 550.101 2,75 5.657 146,613 139.158 331,609 380.901 1,398,713 l ,397,999 524,807 563,304 186,953 1,151,336 383,174 418,166 262,125 308,548 525,888 505.369 1 1 -6,4-05 104.099 663,641 888,502 361,262 88,006 47 -6,7 -65 550.274 959.708 313.729 88,777 385,732 - 500.000 315.0-00 '_91.:98 1-.476.241 1'.,:35,287 3 383,618 5 49681? • At 3rd Quarter Ending 06/30/13, General Fund Revenues are tracking 0.59% above prior year: • Prior Year Actual Revenue: $18,033,204 • Estimated FYE 09 -30 -13 Revenue: $18,139,600 • FYE 09 -30 -13 Estimated Expenditures: $17,476,241 • Estimated FYE 09 -30 -13 Surplus: • Estimated Revenue $18,139,600 • Estimated Expenditures $17,476,241 • Net Revenue Over Expense $ 663,359 Estimated FYE 09 -30 -13 Surplus: $ 663,359 Less: CIP Transfer (213,359) Amount Remaining $450,000 Options for remaining amount: • Transfer to CIP • Let amount roll up into unassigned fund balance • Transfer amount to Reserve for personnel costs to fund a portion of the compensation study Im � © ƒ- � � r _ � AI A_t-_: �.m... 1 FY2014 Millage Options Village of -North Palin Beac i FY 2014 N- linage Selection Options IFY 2013 1Lillage Rate Fig 2013 did - Valorem Proceeds TY 2013 GROSS Taxable Value IFY 2014 GROSS Taxable Value FY 2014 Rolled Back Rate Calculations for selection of miila¢e rate: Retain FY 2013 Ahlhu e Rate FY 2014 Rolled Back Rate pillage Rate Required to retain FY 2013 Ad- Valorem FY 2014 - Maiwity Vote Rate FY 2014 Taro- Thirds Vote Rate Statutoi-y Maximum 6.9723 9,844,354 S 1,4$6,295,612 Ioct•e:�e iu GRi7�5 ra�a�le slue -W S 41,135,855 S 1,527,431,467 6.8034 2�IiIlaQe Rite 6., -201 6.8034 6.7845 S 8.7591 S 9.6350 5 10.0000 S Increase: {Decrease} over 2013 Ad- Ad- Valorem Valorem 10,117,225 S 9,872,141 S 9,844,75 S 4 CS 12,;09,939 13,980,962 S 14,510,599 S 272,471 27,387 2,865,225 4.136,208 4,565,845 111anager "s Proposers Rate 7.2530 S 10,568,069 S 723,315 FY2oi4 *Note: Manager's Proposed Rate of $7.283 mils establishes the maximum Budget millage rate that can be set by Council in September! Taxable Value & Ad- Valorem Tax Revenue TILLAGE OF NORTH PALM BEACH Taxable Value and Ad- Valorem Tax Revenue Fiscal Year 2013 -2014 2413 -2014 Amount Increase { +1 % Increase I +j 2412 -2013 PROPOSED decrease I -) Decrease ( -) ADOPTED BUDGET I BUDGET I over Prior Year over Prior Year GROSS ASSESSED VALUE: $ 1,486,295.612 51.527,431,467 $ 41,135,855 2774 E3UDGETARYTA ABLE VALUE 1,411,980,831 1,451,059,894 39,079,063 2 -77% OPERATING MILLAGE: 6 -9723 T.2830 0 -3107 4 -46% ESTIMATED AD VALOREM TAX REVENUE: 9,844,754 10.568.069 723,315 7 -35% 2012 - 2413 Millage Rate = 6 -9723 mils a Roll Back Millage Rate for 2013 - 2014 = 6 -8434 mils 2013 -10'14 TENTATIVE Millage Rate = 7.1830 mils Increase from 2012 - 2013 Millage Rate = 0 -3107 mils °ro i n creaseJdecre ase over Roll Back Rate 7.05% FY 2014 I Each .10 Mil = $145,106 Budget MILLAGE OPTIONS Roll Back Rate_ 6.8034 Majority Vote: 8.7591 293 Vote: 9.£350 Statut Max: 10 -0040 MILLAbIz 1.00 MIL = 5 1,451,050 -75 MIL = $ 1,088,295 -5O MIL = S 725,530 -25 MIL = 5 362,765 = 6 FY 2014 I Each .10 Mil = $145,106 Budget MILLAGE OPTIONS Roll Back Rate_ 6.8034 Majority Vote: 8.7591 293 Vote: 9.£350 Statut Max: 10 -0040 Revenues •'• Ad- Valorem revenue accounts for 56.31% of this year's proposed budget (Total FY 2014 Proposed budget = $18,766,868). ❖ The combined revenue estimates for all other revenue sources, other than ad- valorem, is projected to be $8,198,799 which accounts for 43.69% 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 FY 2014 August. Budget General Fund Revenues FY 2013 -2014 charges for Services $2.142,435 11.429. Intergovernmental $1,32pp7p..�964 7.08!9 ■ Licenses & Permits 51,692, 525 5.92% ■ Sales and Use Taxes 5256,0% 1.529. ■ Franchise Fees 51,uss,s 5.26% ■ Lltility5ervi €e Taxes_ $2.1541 11,4799 Village of North Palm Beach General Fund Revenues Fiscal Year 2013 -2014 Fines & Forfeitures Investment Income 582625 $77.915 0.44% 0.42% ■ Miscellaneous $9,44[7 6.6s9b Total Revenues = $ 18,766,868 FY 2014 Budget e Iam� Ad- Valmeoa Imes FrmchiseFees: ElecavdEy Utdity Sm ice Immes Sales & Use laces Lireoses de Permau: Bui]bing Pernvca Deraloper Fees Dcnrpational Lixenies D1herL:cenaei. Fees. Pmmir IntereocernmEnta] Slimed RHe enue Sate Shared Revenue DtheC Charges for Sersxes Conum ry Development Libra % R cmation 13oblie Safety Pubes€ &mks tfilbEe CleA Fines & Fmrfeileres C minizury Development L'bTm Public Safer^ hfisrellaneoas Imurmce Re6mds Sales of Surplus Dther Iateresl Appropriated Food BaLaoce FY 2014 Iota! Receaar Budget General Fund Revenue Analysis Gas Waler Elecauirf Gal; Tehacommumcatiom water Lscal Option Tames the Village of N orlh FaLm Beach General Fond PA,"noe An 21 Js Fsscal YEar 2613 -2114 Original a- 0In {rea:e: Fiscal Y ear (Decrease) user Acnil ll-" Ast.s1 Fiscal YE&F 2413 -2414 2013 Badge[ 2913Hadyrt 6913 *42 ".34011 196'38+16 72,916 61;768 26 -1641 69,012 9?,7A3 21021R 9ad11 - l(H).NN4 - - - 5 18,76d.89 S 1'_41.9,724 7-2A% 3 18,411:264 # 1$593.(42 $ 1 #.669965 Budget increase of ,267, 4 or 7.24% over FY 2013 14,566,069 S 4,3+14,754 7.35°4 S 14411,748 s 14,#91,869 S 11,153,126 750,061 771,419 -2.84% 855,495 904,198 924j671 20,006 230400 30,861 - 35.19% 34,426 7,458 14,959 280,060 1.050.006 252,819 - 1.40`6 261,477 274,41E 263,199 425,060 0876 463,510 2.01% 1430,127 1,1117,"9 1,034,593 74,000 s9.68?i: x3,938 7.34% 60,560 60.03, 70166? 775,060 49,631 7x3,143 1.55% 755,44-6 797,566 612,413 313,061 '„152- 906 313,933 -120% 315,787 332,771 343,86. StateResenue Shale Ptoceedi 263,935 '_d6,016 -0.79% 253,369 254 -794 1_66.077 32443? 14,o3d m 13,315,763 5.39'11 13,116,630 14,694,166 14,764,9P7 72,916 61;768 26 -1641 69,012 9?,7A3 21021R 9ad11 - l(H).NN4 - - - 5 18,76d.89 S 1'_41.9,724 7-2A% 3 18,411:264 # 1$593.(42 $ 1 #.669965 Budget increase of ,267, 4 or 7.24% over FY 2013 362 -885 440,061 96.112:: 485$36 473,497 - 122104 375,444 250.0m 230400 224.006 227,060 -1,32',6 223,946 ,27,562 236491 5.700 17,512 X6.36 °.-0 0876 6.#dg 2,6u2 1,642,326 6E4.212 s9.68?i: 109.542 959,696 910,97 OrherLocdUarla 91.843 49,631 84.99'. 313,316 124,#86 96„30 Local Cmyn 1-2 Ct Sales Tam 359,697 310,' 31 6.10 °,a '67,399 794109 76&-43 StateResenue Shale Ptoceedi 335,994 329,442 IN% 323,907 326,576 32443? CiT e2SimeShared$euemae- 17.406 1,31x.093 13,257 4 _d4',6 2 L'11915 L4956 2,166 C41AT kaergm Revenue 3{2.083 17,28 15.75% 34,714 22.465 38 -333 7261 1,204939 3.41411, 1--71,129 1.287136 1,2 89,509 247 -033 337,400 4.WN. 200,746 147.M6 140395 1.515 1.815 - 16.53% 1667 LJ563 1,656 Peal 20'=60 182,660 4.WN. 164,1811 154,107 149,474 Recreation 4466,061 463,750 0.051% 476,421 509436 966991 Tennis 489,567 1,156.067 399,232 22.63 °'. 342,135 352373 360,462 .4.mbulanceFees 275,011 '_.75,00 0.00% 260.047 254,779 268,554 Ocher 75,906 350906 80,761 -5951.,6 73,365 96.097 7.334 S.ohdWam CchKtion 365,011 343,000 0.00% 373,714 36&939 368376 Ocher 12,001 377.006 12,060 0M. MME 5361 32 773 9.920 4.316 57.21% 4.568 4-46 3,946 2,1s2'as 2,123:69' 5.37411, 1 #59,82-1 l,dr27,370 1937115 35.825 21,540 19.54°: 70,553 95,317 24176 7.500 9275 - 14.14% 9.456 L4.6672 16.336 49.306 50,300 -194:4 34.3°9 64526 112,566 Sips 30115 1.3644 13397p 171,416 14P.mis - - 9M. 14,486 14973 176244 - - 0M. 4.0W 4.104 631614 9. 40 13.241 - 2.0{196 112,473 34 .191 36.1166 9,400 13.20 - 29 -HOA 1!4,42 S#i61 27Ry12 72,916 61;768 26 -1641 69,012 9?,7A3 21021R 9ad11 - l(H).NN4 - - - 5 18,76d.89 S 1'_41.9,724 7-2A% 3 18,411:264 # 1$593.(42 $ 1 #.669965 Budget increase of ,267, 4 or 7.24% over FY 2013 Expense Categories: ✓ Personnel (Wages &Benefits) ✓ Operating Costs ✓ Capital Outlays ✓ Debt Service FY 2014 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 74.9% of the Village's overall budget! FY 2014 Budget Compensation Overview GE & FPE Employees Includes adjustments as recommended in Salary & Compensation Study Merit increase (0 -5 %) * Per Collective Bargaining Agreement 20.82% Village Defined Benefit pension contribution (which is a 0.96% from the current year) & 6% employee contribution from date of hire. 15% Defined Contribution Pension Plan offering, which is mandatory for all newly hired non- union eligible employees. FY 2014 Budget P & F Employees Includes adjustments as recommended in Salary & Compensation Study Step increase as required in the Collective Bargaining Agreement(s) 21.08% Village pension contribution (which is up 0.69% from current year) & 2% employee contribution from date of hire. 15% Defined Contribution Pension Plan offering, which is mandatory for all newly hired, "non- certified" PBA- union eligible employees. Compensation Study Impact Fly 2014 General Fund Compensation Study Impact Department Village Clerk Village Manager Finance I.T. H. R. Community Development: Community Planning Building Department Code Enforcement Public Works: Facility .services Vehicle Maintenance Pu bl is Works Adm inistrat €on Sanitation Streets & Grounds Public Safety: Police Fire Library Parks & Recreation: Recreation Tennis Pool Total Impact Amount $ 6,098 3,85 IL 13,523 14,224 8,669 11,098 16,139 4,927 32,164 6,401 6,672 11,638 31,496 11,000 259,613 156,741 29,921 7,265 13,336 67,207 416,354 25,925 50,522 $ 638,537 Budget g 014 Total General Fund Impact: $638,537 General Fund Organization Chart FY 2013 -2014 Residents of The Village of North Palm Beach FY 2014 Budget Summary: Change: 141 FT +2 FT 68 PT -1 PT 23 Volunteers VILLAGE BOARDS Village Clerk -Audit Committee Village Council -Construction Board of Adjustment 3 FT •Library Advisory •Pension Boards -Planning Commission Village Attorney -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 2 FT 3 FT 10 FT ( +2 FT) 37 FT 43 FT 24 FT 6 FT 6 FT 1 PT 1 PT ( -1 PT) 13 PT 0 PT 10 PT 43 PT 5 Volunteers 18 Volunteers FY 2014 Budget Summary: Change: 141 FT +2 FT 68 PT -1 PT 23 Volunteers Personnel Summary GENERAL FL- F/T P/T Prior Year = 139 69 Proposed = 141 68 +/- +2 -1 FY 2014 Budget Operating: ❖ Operating Costs are continually tracked and monitored to ensure appropriateness of expenditures. All Operating lines have been closely scrutinized bv Administration to provide for essential consideration conditions. FY 2014 Budget costs taking into the current economic Operating Costs The Village of North Paltn Beach Fiscal Year 2011 -2414 xud_et General Fund Operating Highlights Description C.,� Shoes • kreet a cal ma (312m) • Pack Mmmma wa imh-aY (S29ft t Cpl adymBuwu) * Paol- ladependmt Camactm( 56.093) • Jsl 5ascices (51fl4,164) • met scab mmh, ($3 11) • Fauht±• Sinuers - CKzsde Rep-Ti * VanMLS RKRW oe supFan aprw� eDe.. Utdides • EleL� (Sig a---}7 * ca; (SM, * T do DaU (17$62-- * L4aoer do ° "-gas) MAEFLIh & Supplies 8t Supplies (&W GB.7) ' olfne Sappl9es (543,701}) * `'�bersttpph- MD-5m * A= Parrs Supplies (1104,000) + LR-Iy merit (S93.9w, ReQearian Prog ama EapEmes (ten —IL> -- R - -R- -) PrapErty ca. —.i Liability Cos. 411 &Labncanta R amirc & MI nrM=L. • R fi -MAlnm wt" (S85.104j • R fi - MBuMme & Caands 1161,350; *R.k- MMwhmerrSFqtipmou (533x'94;5 * R,k -IPA & Cmm.mka Sys [513, * R S -M SmtmDraio Sl-A)2m cm 10,000) * R -M TApibmSastma {S10,5W) • Tree T,n MLW (510,00)) Legal Fees SobdWasv Dial L: ai:crL Tkaimng & f'ca&a4mces Prafessi®al Fes -=.es • Pbase 1 - LDR6rffia eUpdate • 4e1-Llne Pex -oaw ce Px"FwUWh & Emq ] ee Ham mok Revi -rim (325.000) • Temms Cmm Nfaioteea P (VS.060j •BuAdm. - Der rlmspectianS�inuEsalS,DQ] • =mm Niamnvemm SeMres [515,00 7 • PmEaRuan3_ Fm neennvS}inuEs (",O) * LMS Dries Fee (S14.40q Amro.at F 92'0.942 493.509 466,087 522,150 315.006 255.024 377,200 140.006 '$.006 62.630 3935 93.566 218.400 st ar _]13 -fla {peratng Costs Tic. $ 4,- 110,559 FY 2014 Budget $4,7103559 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. •:� Manager's FY 2014 Proposed Budget recommends that CIP Funds be utilized for capital expenditures... FY 2014 Budget CIP Fund Recap CIP Fund Recap Available Balance: FY 2011 Transfer in: Resolution # 2011 -45 FY 2012 Transfer in: Resolution # 2012 -61 Purchase: Police Cars; Resolution # 2012 -75 Purchase: Fire SCBA's; Resolution # 2013 -10 Purchase: Time & Attendance software: Resolution # 2013 -14 Purchase: Ball field groomer; Resolution # 2013 -27 Purchase: Cade Enforcement Vehicle; Resolution #2013 -32 Purchase: Recreation Passenger Bus: Resolution #2013 -33 Purchase: Fire SU ; on 7/25/13 agenda CIP Fund Available Balance $ 817,942 500,000 ( 115,510) ( 177,492) (23, 823 (17,352) (17,329) (69, 758 (32,096) $ 864,582 $864,582 Estimated FY 2013 Year -End Transfer: $213,359. CIP Balance will increase to $1,077,941... which is sufficient to cover approximately 90% of the FY 2014 capital outlay ...(see next slide) FY 2014 Budget Department Community Development Vehicle Replacemetw Large Scanner F44�g Dep;aruneut Fenovatwu Library Replac�mnent of lobby window: Air Handler replacement (6) R,00fReplacemen2 Public Safety Capital Outlay Mount 4 -4,000 5,000 75,040 124,000 110,250 62,634 159,600 332.484 Vehicle Feplacemeat - Law Enforcement (3) 95.040 Vehicle Peplacemema - Fire Rescue t 11 31000 Replacement of (?) Cardiac hionitorDeSibrillators 67,040 Replacement of (2) Ihermal ?(malting Cameras 35,000 R.eplacenaeut of (2) Garage Doon 17,040 149,000 Public Works Replacament of 15 KW Generator with 30 KW C,enerwbr Vehicle Aeplacemeffi - Facility Seainces (1) Vehicle Replacement - Sanitation (2) Vehicle Replacemew - Streets & Grounds (2) "Qiutl Tip' Dhmnpster attachment (1) Re -roof storage baild:ag Replacemaen of (1) Case Tractor Parks & Recreatiuu Vehicle Replacement (1) Air Handler replacer (2) L.i_nhm� Detection System Replacement of Q bleachers Total Fiscal Year 2013 -2014 Capital Outlay 60.000 26,040 210,440 46.040 30,440 55,000 2j,000 18040 22-000 15,440 40,000 45?,440 9i.00(- S 1,252.484 1 FIRE SUV Purchase is on 7/25/13 agenda. If approved, this item will be removed ... Total Capital Outlay will then be $1,217,484 FY 2014 $1,252,484 Budget Reserves &Contingencies ✓ Debt Service The General Fund is DEBT FREE! $0 ✓ Contingency $0 FY 2014 Budget Combined Expenses FY 2014 Personnel Operating Contingency Debt Service Capital Grand Total FY 2014 Budget $14,056,309 4,710,559 0 0 �0 Fee • • i • i General Fund Expenditures — FY 2013 -2014 Public Works is the �nd largest department of budget) FY 2014 Budget ■ Hce s & Other ,UD 1.93'5: 0 22.62% C,r.,, Dr LgoprrerrL_ SSW,73U 5.03% ■ PubficWorl� _ $4.241,657 - 22.62% Village of North Ralrn Beach General Fund Expenditures Fiscal Year 2013 -2014 6y Department � Sx�7aass 1��107i i By Function Total Expenses = 5 18,766,869 ■ Pubi�Sefety $8,U6+1,971 43JCR% P—nnel 514,056,309 74.50% Public Safety is the largest department (43.08% of budget) 0 Persdnnel Costs are drivi g the budget at 74.9 o General Fund Budget Summary The Village of Kurth Palm Beach General Fend Bndget Smmna x-�- Fisca l Year 20.13 -2014 Original Fiscal .10 Su €cease " Year 2013 (7ecrease)o os-er -kctual ALctual ACtnal Fiscal Year 2013 -3414 33xidget 2 ©13I --get 0913011'_ 09+30(11 09)36!10 Rea eu ©es Taxes: Ad- Valorem. Taxes 10,568,069 $ 9,944.753 7.35% S 10,411,735 $ 10,431,8-69 11,453 -,129 Utility Sers-ice Taxes 2,152,DOD 2,119_414 1.54% 2,164,920 2,198,145 2_261,375 F--b- F-. 1,D50,OOD 1,()85,589 - 3.29 -1. 1.175,599 1,191,154 1,204,32.8 Sales. &4 U- -r-e, 263,935 S 14,034,064 266_066 -0.78% 263369 759,794 266,077 Li c- Rr Permits 1,0925?5 684212 59.68.-6 809,642 959.095 910,997 Sntergos-emmental 1,327.96.3 1.224.939 9.411/. 1,276,129 1297638 1,269.509 Charges for Services 2,142,435 2.023.697 5.87% 1,959,624 1,927,370 1,937,115 Fines &e Forfeitures 82.6?5 91115 1.86% 133 _970 171,416 149,098. Tm&t st r 7915 61,758 24516% 99,242 97,743 280,219 Appropriated Fund Balance - 95,00.0 - 100.00°x6 - - - ,%, i.scella. us 13.240 - 29.001.'6 145,952 59,461 278,142 Total Reaennes: 1S,766,868 17,499,734 7.24 c/o 18,033,_244 LS,593,692 19,609,985 Expenditures General af^i vet7Ln - ViflageCo cil 141,899 __170 - 1.58 *N., 125,877 131,637 120,125 Village N'tanager 317,543 27 -47 17.37% 279,587 332,848 290,024 1-1 t Resources 295,543 178,7 6.01% 2373&6 226,865 233,169 FlnancQ 5.79,098 548589' 556% 514,753 499,456 495,766 Infaratiou 354,038 335,413 5.681x6 330,337 289.297 285,410 Village Atr-y 160,60D 163,437 - 2.70°1.. 149,706 159,692 153,356 Village Clerk 311.414 298,377 _37B 291,024 268039 273 -,634 Gemeral Services- Village Mall 1117360 2,274.,895 111,209 6 A Public Safiriy_ Lau- E.nf€rrcement 4,911,542 4_591,169 6.98 °x6 A-Ba l a�� d B get get Fire Rescue 3,047,439 2,764,051 10.25% 2.75,65, �4 1 54 - _O eral Sex -v ces-Public Salety 125,99D 8,084,971 102,399 2304% 1493} 120,930 Public wort- f c Y Z0214-. Public Workcs Admits 36,765 361,589 - 9.63 °6 a- ? 343,82_ Sanitation 1,58,155 1,470,461 3.951/. 7_ 1,397,688. Facility Sex aces 603,35D 617,126 -2.23/. $4-37 � � 620,140 Streets &c Grounds 1,313,500 i,"?4$,690 5.19% , .� ■ V 1,545,541 Vehicle Maiateaance 472,927 4,244,697 4-36384 9.37% ,_ C�uoity Etes.-elopmena 4 Pla.,4.:r.g- Community pl.-,- 338,240 245,775 37_ 308,548 241,621 217,799 Building 635,1[10 503,348 2 - 81M. 505369 452,171 460,089 Code Enfarcemeut 174,668 1,148,008 131,617 104,099 95,454 96,234 Leiswe Sei3.-ires= Libraay 720,405 674_994 6.73°x6 660,274 635,861 6859345 Recreation 976,637 960_840 1.58mx6 969,705 935,580 933,273 P-k P. i:aiate>satac.e - 0-00%. - - - Poo1 348,103 363_ 4 - 4.21 ° /6 314,729 440,259 306,581 Special 90,506 _060 402% 85,777 76.465 77666 Tennis 521.002 2.656.04- _ 5_135 9.65% 385.732 395.985 "1-968 - Rese ,es 8s Othc - Debt s ,ice - - 0.001/. - - 2,254,384 cotstmgency - - 0.001/. 34,829 14,089 43,162 Trans#'er LnfC ut - - 0.001/. 500,000 1334,934 163,494 t on- Oepattneutal 362,25D 315 -ODO 15.00% 291,198 393,920 511,429 Total Eapeuditures 1S,766,868 17,499,724 7.2440 17,536,287 17,94"34 19,178,107 FY 2014 Bud' e3 •stns tS`_i1.pr i sgeuse $ - S - 9 s 496,17 "7,758 3 7,7SS S 431,578 RECAP: Manager's "Proposed" FY 2014 Budget 2 Establishes a "tentative" Millage Rate at 7.283 Mils. Cl Provides a balanced budget for FY2014. Cl Provides for employee wages in accordance with the salary & compensation study. * Note: If $450k is utilized to fund a portion of the compensation study, the current millage rate of $6.9723 can be maintained... this will be a part of the final budget discussions. Cl Provides for a funding source for capital improvements. 2 No utilization of prior year's unassigned reserves! 2 NO reduction of Village services! FY 2014 Budget Maximum Millage Recap: 1. Choose to establish a millage rate up to 8.7591 with a simple majority vote of Council. 2. Choose to establish a millage rate between 8.7592 and 9.6350 with 2/3 vote of Council 3. Choose to establish a millage rate above 9.6350 with a unanimous vote of Council Manager's Proposed Millage Rate is 7.283 ... 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. FY 2014 Budget Village FY2013 Budget Hearings September 2013 September 12th and the 26th Sunday Monday Tuesday Wednesday Thursday Friday Saturday 1 2 3 4 5 6 7 8 9 10 11 12 �� 13 14 0 County Budget School Board f� 15 16 17 18 19 20 21 22 23 24 25 26 27 28 - l?", *.� County Budget f 29 30 FY 2014 Budget FY 2014 General Fund Department Summaries: • Village Council • Village Clerk • Village Attorney • Village Manager • Human Resources • Finance • Information Technology • Reserves & Other FY 2014 Budget Village Clerk FY 2014 Budget Village Council Village of North Palm Beach Residents William L. Manuel Darryl C. Aubrey Robert A. Gebbia David B. Norris Doug Bush Mayor Vice Mayor President Pro Tem Councilman Councilman Village Manager Operating Departments Village Attorney ,l,-,,14 l of . ortt Falw Beach V i I l a g e C o u n c ii- General Fund Budget Village C ouncil orilzlnal Fiscal % Iucrease i year 2013 (Decrease) oi-er �tual Actual Actual Personnel Salary- Regular Pay Overtime Pay Part-tmae Pav Benefits: Pension Health Insurance FICAIhledware Workets Compensation Other Operating Accounting & ?auditing Advertising Ad%isory Board Dinner Conferences & Seminars Contractual Services Council Donations Employee Relations Inspector General Expenses Membership & Dues Materials & Supplies Professional Services Special Events Travel Other Operating Casts Capital Capital Total Lmpeuses FY 2014 Budget Fiscal Year 2013 -2014 Budget 2013 Bud ,-et 09301'2 49i30?l1 09:3[210 $ 46,200 5 455,809 4.00 %. S 46,050 1 46,804 S 46;800 - - 4.00 %. - - 46.900 4.00 °.�� 4.09io - - - - - 4.00 °.'9 3,581 3,581 4.09 0.s 3,523 3,580 3.5 &0 94 81 16.0501. 69 75 90 - 3.675 - 4.000.. - - - S 50,475 50,462 0.034 5 49,642 5 59,455 5 RL470 24.000 28,400 - 14.29°.0 33,141 23,644 31;248 14,500 10,400 5.09 °io 5,313 7,333 7,595 6.000 5,400 24.00°.0 4,178 4,5-69 5.077 1.825 3,345 - 22.17% 1,963 1,300 1.800 1,400 1,400 4.04°l4 1.355 805 0 4,000 4,400 4.09 01e 2100 3,000 3;400 - 0 4.00 01e 0 6,310 2.175 16.50} 16,04$ 2.82% 4,012 4,123 0 10.429 10,312 1.13 - 10,908 10,046 1():710 fiO} 3,209 81.2 °.'r 1,9&1 5,644 727 6,000 5,300 13.21% 4,943 4,230 3,517 3,000 0 0.00% 0 2,858 0 7,170 8,103 - 11.51 °. 9,036 7,319 3,805 - 0 4.09 °.� 0 4 (0) 91,424 93,708 -1.44% ?6,235 81,18I 69,654 0 4.09 0e 4 0 0 0 0 0.00% 0 0 0 S 141,999 S 144,170 S 11..9" 5 131.637 5 110,12E Village Clerk Summary: Change FT =3 PT=O FY 2014 ` Budget Village Clerk the Village of North Palm Beach FY 2013 -21114 General Fund Bu,lget Villaue Cler-k Personnel Salary- Regular Pa-v Ovedime Pay Part-time Fay. Benefits: Pension Health Insane FIC'A"Yledicare LTD insananoe Life Lu=ance Workef& Compensation C11her Op-eral ng Books_ Pubhcations & Subscriptions Conferences & Sir Contractual Sen-tces Election Fuse Mate aLs & 5ugphes MeraberQups & Dues Print ag & Binding Professional Ser ices Spenal Eti-om &43port Ouir Troops Travel & -framing Utihttes Ocher Opeiating Costs Capital C apimal Total Empenses FY 2014 Budget Fiscal Year 2013 -2814 198_?�31 198,41 40,93 25.442 15-189 880 261 398 S 0 325 5,400 17,500 3,400 465 640 100 0 0 990 0 1,000 0 8;.093 Oridnal Fiscal 9A Increase? Year 31113 (Decrease.) orer Budget 3013 Budget $ 192,714 3.42°x& - 0.44°% - 4.05]°x5 38,403 6.56% 24,339 4.53°x. 14,743 3.030 854 3.44°x5 261 4.W/. 333 1yy9.5 2% 3XI 1,866 Actual victual Act" 030.12 09 30:11 04.30'1.1 5 147,559 $ 178,703 $ 172.044 34,068 33,212 39-179 17,893 22.287 22,504 13,438 1? 744 12.130 1,074 1,042 998 324 324 324 ?$0 382 324 281.634 S 271,647 3.65 IR4 5 249,T9LS S 247,546 0 0.00% 0 0 115 310 4.84 °xo- 50 255 235 2,500 116 -wva 2,325 3XI 1,866 17,500 0.00% 27,537 180 16,084 3,440 0.00% 4,474 3,176 37732 545 - 14.68% 541 488 530 500 20.04°x5 453 727 534 140 0.00% 33 33 101 0 0-00% 0 731 0 0 4_4v{n 0 0 19-1' 975 1S4% 178 516 736 0 0.44°x5 0 0 1.080 90-0 11.11% 794 841 421 29,78€5 26,730 11.41% 0 0.00% 0 0 0.00% S 311,414 S 298,;'- 4.37% 9'6,38A x,949 ?b.0? -i 0 4.495 0 0 9',145 0 5 291,0;1 5 258,039 S 273,63,1 Village Attorney Oper Sting Legal Senices- Village Atteme }• Legal &mites- Special Legal Ser4,ices -Labor Total Expenses FY 2014 ` Budget The I'M age oflor•tli Palm Beach FY 2013 -2014 General Fund Budget Village Attorney Fiscal Year 2013 -2014 110.000 20,000 30,004 164,400 5 164,40CI ni Increase Original Fiscal {-Decrease} Year 2013 over 2413 Budget Budget 114,41 7 -3.39% 20.000 O-OV u 30,000 0.00° 164,437 -2.70% $ 164,437 - 2.700ia Actual actual Actual 09 +30F12 09130/11 09134110 119,783 105,155 111,344 21,418 2f',938 18,029 8,499 31,599 23.787 149.700 159.692 1 -53.3 -56 8 149,700 $ 159,692 5 1:3.3-56 Village Manager Village Manager 1 FT General Fund Operating Departments -Human Resources -Finance -information Technology -Community Development -Library -Parks & Recreation -Law Enforcement -Fire Rescue -Public Works FY 2014 Budget Executive Secretary 1 FT Country Club Operating Departments -Golf -Food & Beverage -Administration Summary: Change: 2 FT Village Manager The Vdlage of North Palen Beach FY 2013 -2014 General Fund Budget Village Manager Personnel Salary: Regular Pad- Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA'_1edicare LTD Insurance Life lnaurance wolkers con4ma ation Other Operating Adti ertismg Books & Publications Conferences & Seminm Coatractual Sen�ices - Materials & Supplies Memberships & Dues Prmnag & Bmdimg Professional SeMces Travel & TIamlaz Utilities Culler Operatme Costs Capital Capital Total )_Ipenses FY 2014 Budget Fiscal Year 2013 -2014 0�b Increase ! Original Fiscal (Decrease) Year 2013 over 2013 Budget Budget Victual Actual Actual €F9i36112 44.130;11 99;J9iQ 3 195.668 5 187,213 5.05 fQ S 205,419 $ 255,503 $ 210279 196.668 - 4.00% _ _ _ 30,941 29,523 4.80% 15.951 30._405 32,626 31,140 23,342 33.1'_ ° -a 12,571 21,900 23,033 15.046 14,322 5.06% 15,662 14,925 12.328 850 848 5.30% 635 910 369 696 696 0.00% 439 801 864 394 323 21.99% 189 338 403 - 79,067 - 4.00% - - - S 275,735 $ 256,27? 7.59% S 250,867 5 324,781 5 281,393 200 0 0.00% 0 0 0 130 150 0.00% 0 0 4 - 1,000 -100.001% 86 25 4 33,258 2,258 1372.90% 787 1,823 883 3.040 3.000 0.00% 1957 1,301 IA55 2,840 1800 0.00% 774 1,751 914 1.040 Soo 25.00% 518 430 198 1,200 1-100 0.00% 1,167 1,165 1,136 - 2_,862 - 100.00% 2.871 771 4 - 0 0.00"_.•a 0 200 3.422 200 240 4.00% 2U,563 582 623 41,808 14,270 192.90% 2S,721 8,067 6,631 0 0.00% 0 4 4 0 0 0.00% 0 4 9 5 31 ?.413 5 2 ?0.51? 17.37% 5 279,:8? 5 332.8x8 S 594,924 Market Analysis Study $31 k Human Resources Director of Human Resources 1 FT Human Resources Manager 1 FT FY 2014 ` Budget Summary: Change: FT =2 Human Resources • Holiday Party and Employee Gift Baskets $25k Personnel Salan: regular Pay Ov-eiame Pav Part -time P3 Benefits- PensiGn Health LIMB anre FICA.IfB dirare LTD Insurance Life Insurance Workers Compensation Other Operating Contractual Services Printing & Sending Postage Employee Assistasee Program Employee Physical Exams Empl vee Relations Materials & Supplies Prafessianal Services Books, Publications 8r Subscriptions Memberinps & Dues Conferences & S•emmar,- Travel & Tra3mag lU tilit.es Other Operating Casts C'apirai Computer Hardware & Software FY 2014 Budget Ille'illlgeof'tiurthPal>aBelch On -Line Performance Review FY 2013 -2014 General Fund Budcret Implementation &Employee Handbook Human Resuwws S 148,986 148,986 13$,68$ 6.66 °'a 138,522 $ 142,061 T 134,908 338 - 1,675 27,767 Revision $25k 25,710 °4 Increase.' Driginal Fiscal (Decrease) Year 2013 orer 2013 Actual Actual Achal Fiseallear2013 -,014 nudger Budget 09130712 09130711 M130110 S 148,986 148,986 13$,68$ 6.66 °'a 138,522 $ 142,061 T 134,908 338 - 1,675 27,767 25,710 8.00% 20.489 24,858 27,708 31,140 34,027 -8.48% 28301 31.864 31,720 11,398 10.686 6.66% 9.904 9;773 9,093 671 629 6.68% 751 825 813 174 174 DAM,; 201 217 2.19 298 241 23.65% 236 223 257 - 71,448 4,675 - 104.00•.• 6.325 - - S 2217,434 S 21 ,828 2.13% S 205,066 S 205,824 S 206,393 1,160 1,160 0.17049 1_.134 931 789 700 740 0.40% 445 177 r60 150 140 50.40°10 0 8o 0 3,032 4,700 - 35.49% 2,966 2.960 2 :96D 8,369 5,268 58.86% 5,449 2.246 3,784 25,040 110,000 150.00% 9,P9 14,142 9,681 1,300 840 62.509 6,287 1,539 1,833 25,000 30,750 - 18,709 757 564 2,792 3,943 3,943 0.00% 1,235 810 2,044 1,105 1,040 6.25% dM 676 525 500 500 0.00% 0 0 0 4,500 4,000 12.50% 3._179 966 1.338 0 0.00% 0 0 268 350 0 0.00% 478 0 (0) 75,149 6 :,961 19.29% 32,224 21,048 26,776 0 0.00% 0 0 0 0 0 0,00• 0 0 0 S 295,43 S 2M789 6.01% S 237,286 S 226,868 S 233,164 Finance Director of Finance 1 FT Finance Manager 1 FT Accounting Clerk 3 FT Finance Intern 1 PT Note: The Finance Director also oversees the following positions: • One full -time Country Club Accounting Clerk • One full -time Project and Procurement Manager (located in the Public Works Department) FY 2014 Budget Summary: Change: FT =5 PT = 1 Finance Personnel Sam: Regular Pay Ch: ertime P av Part-time Pay Benefits: Pension Health Insurance FIC'A:14.+Iedicare LTD Insurance Lffe Insurance W- orlser's Compensation Clther 1 Op era tin; Books, Publications & Subscriptions Conferences & Seminars Contractual Senwes Materials & Supplies Memberships & Dues postage Printing & Binding Professional 5e ni c e s Travel & Traming Utilities Other Operating Costs Capital CapiNl FY 2014 Budget S The VdIage of N ortit Pahn Beech FY 2013 -2014 Genez-al Fun €! Budzet Finance Fiscal Year 2013 -2014 347,903 6,000 10,754 73,5115 j7,897 27,897 1,566 435 730 300 700 30,000 14,500 450 100 4.000 1.000 1.100 0 250 0 R 364.657 16_',041 526,698 5'_,400 0 pie Increase 1 [Original Fiscal (Decrease) Year 2013 over 2013 Budget Budget Annual Actual Actual €�t30:1= o43u11 os at�:la S 329,250 5.67 °: S 317,7N $ 346,S40 297,770 6,000 0.041 so 4,363 3,0 .62 2,678 11,117 -3.27 '�. 9,226 9,781 14,576 68,197 7.80 °a 61,011 150,607 70,643 53,163 8.90 °: 50,874 19,.663 47,533 26,497 5.2804 23,360 22.531 22,187 1,482 5.67°$ 1.870 1.806 1,_736 435 0.410 °. 537 539 53'7 598 22.07% 494 529 6010 - f. 000- - - - S 496,739 6.43% S 469,442 S 45 ,364 S 458,300 3410 0.047 °. 100 295 839 7410 0.00 ,0 24 0 115 30,000 0.00role 22,504 22,591 '31,437 14,500 0.414} °. 16 97 14,998 7,_354 450 0.001. 450 450 463 100 0.0011. 380 238 162 4,000 0-w;10 4;19I 4.576 4,117 704) 42.861% 667 945 844 1,100 0.00% 0 0 0 0 0.470 °. 0 0 1,_941 0 0.00% 4598 (0) 144 51,8'-0 1.06" 45312 44.1192 37,466 0 0.001N. Cl 0 0 0 (000r5 0 0 0 TotalLzpenses 3 579,0518 S 545,589 56a/1b S 514,753 S 199,4:6 5 49 .9, 7456 Information Technology Director of Information Technology 1 FT Network Support Specialist 1 FT Technical Support Specialist 1 FT FY 2014 Budget Summary: Change: FT =3 PT = 0 Information Technology the Village of North Palm Beach Fl 2013 -2014 General Fund Budget Information Techn0lop, Personnel Salary= Regular Pay 0h,etmae Pay Part -time Pay- Benefits_ Pension Health Insurance FICAMe&care LID Insurance Life Insmwce Wok-ex's C'.c3ml.+ensation Other [Operating Boobs_ Publications & Subscriptions Conferences &, Semis Contractual Senices Materials & Supplies Nfembeiships & Dues Professional mires Repairs & Maintenance Travel & Tramina Utilities ~ Other Operating Costs Capital Computer Harde-are & Soare dotal Flpenses FY 2014 Budget FiscalYcar 2013 -22014 $ 229.440 229,440 41,043 32,171 17,553 1,011 261 459 - 92,498 321,938 0 0 7.040 14.100 0 6.900 3.040 100 1.040 32,100 Actual Actual Actual 09'30;12 891,30,11 0930 %11D S 217,173 % increase Ch!&Lal Fiscal (Decrease) Year 2413 over 2013 Budget Budget Actual Actual Actual 09'30;12 891,30,11 0930 %11D S 217,173 5.65% S 217,585 $ 173,652 S 171_[1"39 - D.00°fb - - - - D.OD% - 215,503 18,826 38,395 6.94°.0 27,520 23,158 31,593 24.339 32.18°$ 23.234 115,717 17.(133 16.614 5.650!6 16,142 14,905 13,115 956 5.75°!6 1 ,228 990 967 261 D.00a'6 323 216 216 375 72.40°.'4 322) 315 363 S 298113 .99e110 0 0.00% 0 0.00° }6 9.000 - I1506!0 18.000 - 21.6 *7% 0 0.00% 6.900 0.00% 3.400 0.000/6 0 0.04°/6 1.O00 D.OD°ra 0 0.00% 36904 - 13.OM4 0 0.00% II 0 O.Oi)Qre S 236,354 S 256,45; S 164,4+0 0 0 4 0 4 0 6,642 3,603 1,211 9,387 10 -013 4,478 0 4 0 6,900 6,900 4,600 1.145 1,658 4,786 140 0 0 961 962 10,781 11 0 (0) 23,135 n,SSa 18.748 9,706 5,105 18, ?48 9.706 ;,10; S ;3(1.33- S 299,297 S _'8;.410 Reserves &Other Debt Sertice Debt Senzce RetexTes & C ontingendes Transfer to other funds Council Contingency Village Manager Contingency Reserve- General Employees Pensica C}ther Operating Casts Noii- Departiuencal Properry.'General Liability- Insurance Toral Expeuses FY 2014 Budget The Village of North Palm Beach FY 2013 -2014 General Fund Budget Reserves & Other Fiscal Year 1013 -2014 S - Increaser original Fiscal (Decrease) Yea] 1013 over 2013 Budget Budget S - 0,00% 0 0 Ci.04% 0 0 O.OU°fo 0 0 0.00% 4 0 0.00°/0 4 0 0.00% 313 "150 315,!1114 15,00% S 362,250 31 *,004 15,00% 'Actutl Actual Actual 49130{12 0930111 0913010 $ - $ - $ 2,15 4,381 500, 000 1,334,934 153,490 25,950 2,993 21,000 8,879 11,097 22.162 0 0 0 0 0 0 531,829 1,349,023 306.65' 91,198 393,920 511,429 $ 826,027 $ 1,742,911 S 2,972,4615 W K ij FY 2014 Budget ;n Village of North Palm Beach FY20 14 Budget 1 c>rkshop Schedule DAY DATE TIME SUBJECT VVED .APR 24 7 — 10 pm Council Goal Setting, Mid -Yr Budget /CIP review Country Club Budget overview General Fund Budget overview NOTE: date change VVED JUL 10 7 — 10 pm TUE JUL 16 7 — 10 pm Departmental Budgets: Council, Clerk, Attorney, Manager, H, Finance, IT, Debt & Other THU JILL 25 7 :30 pm Council Meeting Managers Proposed Budget Presentation TUE JUL 30 7 — 10 pm GF Budget and CC Budget:Compensation Study CC Budget: Tillage Tavern Restaurant GF Budget: Police. Fire - Rescue, THU AUG 1 7 — 10 pm TUE AUG B 7 — 10 pm Community Development, Library CANCELLED CANCELLED GF Budget: Public Works, Parks & Recreation, VVED AUG 14 7 — 10 pm AUG 21 7 — 10 pm AUG 28 7 — 10 pm VVED WED Budget Recap and Millage discussions Th4q FY2014 Budget Workshop schedule has been developed to serge as a guide only; dates and times are subject to change. Questions Answers ? ;; f J` 1 1�1,� FY 2014 Budget BASED ON A HOME WITH A TAXABLE VALUE OF $300,000 IBUTFD AT MF NG CITY NORTH PALM BCH I JUNO I JUPITER I LAKE PARK I LAKE WORTH I PALM BCH GARDENS I RIVIERA BEACH I TEQUESTA I WEST PALM BCH MILLAGE 6.8731 2,061.93 2.7990 839.70 2.8195 845.85 10.5455 3,163.65 5.4945 1,648.35 5.9137 1,774.11 8.9980 2,699.40 6.0500 1,815.00 8.5420 2,562.60 SCHOOL TAX 7.5860 2,465.45 7.5860 2,465.45 7.5860 2,465.45 7.5860 2,465.45 7.5860 2,465.45 7.5860 2,465.45 7.5860 2,465.45 7.5860 2,465.45 7.5860 2,465.45 OTHER DISTRICTS 7.2132 2,163.96 11.4142 3,424.26 10.0305 3,009.15 7.2132 2,163.96 10.6713 3,201.39 7.8197 2,345.91 7.2132 2,163.96 7.9561 2,386.83 7.2132 2,163.96 NON AD- VALOREM 999.65 210.07 245.49 321.36 85.88 239.07 25.00 SOLID WASTE 174.00 174.00 174.00 174.00 174.00 174.00 174.00 174.00 174.00 TOTAL 21.6723 6,865.34 21.7992 7,903.06 20.4360 6,704.52 25.3447 8,212.55 23.7518 7,810.55 21.3194 6.845.35 23.7972 7.502.81 21.5921 7.080.35 23.3412 7.391.01 vmage Cle* JUL 16SO RgoWed