The URL can be used to link to this page

FY2015 Proposed Budget Overview vi ch- - OF IV, cop Villa a Mana. r ls"� H Fy 2015 �o Budget osed p July 16, 2014 Tonight's Meeting Agenda 1. FY 2014 3rd Quarter Budget review 2. FY 2015 Summary of Position Changes 3. FY 2015 Proposed Country Club Budget Overview 4. FY 2015 Proposed General Fund Budget Overview 5. FY 2015-2019 5 Year CIP Review and FY 2015 Capital Outlay 6. FY 2015 Budget Recap 7. FY 2015 Tentative Millage Rate & 1St Budget Hearing z Section 1 FY2014 3rd Quarter Budget Review (including FY 2014 year-end projections) ➢ Country Club ➢ General Fund ➢ Ad-Valorem tax distribution schedule comparison (FY2012 — FY2014) 3 The l illage of North Palm Beach C O U N T RY C L U B C°°°� � ra Club Badger „mma - Fiscal Year 2413-2014 3rdL�ma f:e.=E.�d,'.aaiyrre20,2014 FY 2414 %Of13-Rapt P.ift 1'em AftLw CIGH F A B Y Admi 7 da IDeiee1 Twj- i(75%) l.er 2013 SVM'2015 RES-VLES Dn,mgRaage S 235.495 Il 235,!15 5 231,Daa 63,815% # 234664 s 2x1}1a Membenhip 547,450 547,450 ?-9,335 94-50% 564499 353,419L Can REmaL 706,164 704„1{4 923,446 7331St 6744tl1 7149,016 Walking Fees 37,170 37,170 3','02 48.545% 36,101 46,527 Greems ees 793;367 7115 67 8:?.394 96-44% 73f,1009 "L,en Leasam 11 SAM 111,475 120,004 98.735% 96436 146,527 Iournamem proceeds 2,496 2,410 2,620 95-04% 235+ 2,477 Mardimulise Sales 149.4172 14VA72 260,-5aa 9289% 124675 155,061 SpevalEVEM5 Games - 6 4 0-00% 6 6 Food&Bevemee-Lame Operatim a a 0-00% o G Ligaw Sales 1615,743 1FI 716 235,044 74.965% 13[•923 2Q6,zn Food&Beowaee Sales 337,190 335310 ai6,250 62511% 313,312 3.n WA Revenues: �°° - - - 0 0 4_40% 133,900 133,506 Imeresl Eam•r�rs 6,006 4,046 7,606 79-03% 64995 8_%m $3, 167,634 0"'u MAW 7,732 5.&49 74.062 168,D53 64445: 72,7LL7 &2441 L Total Reiemues 2, KOW 503,715 11,104 3,167,634 3,&l J,D9a 13.27% 3.1456,31A 3,71%M EXPENSES Personnel: Salm Lk-BenPfns 486,164 299,855 26,050 91 4,070 1,]]4,124 ?3.01% 743.349 446,10N Op-JEUV 1LCCoimrin-&-AUdjtjj3g - - 4,L59 4,149 ',000 5941% fi971 5,1SL Chwere Cam Fees 47,470 7,367 0 =4,616 62,716 ULM 47,563 39,596 C9mQactu9semces 826,673 L6,926 5,652 951,441 1,122,063 75.89% &22,367 1,1611679 EnDEnammere - 3,466 4 3,496 20,000 3426% 3,992 7333 Remi-Eglrmem'Umiimm�etc. 3,166 10.8D0 3,952 16,919 ]1,594 7949% 15,7123 2DnL Expenses: ijaisaa11F-'ees 23.444 - 3.740 23.449 2S,D000 0 &3755% 22.7195 3gaa6 $2,753,587 markemigg& k&�bg 21376 239 0 21,:9- 5%4-5,206 47-76 L5,4L2 22,339 Mare i-&-Supplies 3,"77 11,369 3,431 4S,S96 67.493 7245% 34L420 44,449 Merrhandme 146,674 L74,823 4 281,492 349.300 64-595% 235,646 322,173 Rqm=8t-Maintenance 84.644 L9,674] 0 103,_'-3 79643 130-M 46,299 55,270 Solid Waae Disposal - 4 4 ]S.206 0-00% L3,zm 13,249 I:Ulric 204,139 32326 3,L96 139,691 2{-0,793 69-575% 146,365 154,736 Ot6ff Operating Cash 10,264 6,097 22,235 50,615 44,604 41.065% 2610" 30,514 CapilaL- C Vital Cudac 6,120 - 0 8,120 22,004 67-66'x: 14921 14}76 Net: Debl Service 194,4174 1!!,071 395.151 50.00% 194,079 39%,159 Golf Gait Lease 101,747 101,747 230,600 67-565% 1x3,221 270.53" $414046 l' wte-Ao^S Gen Lab 36,2x3 34,203 46,529 74j5O% 32,760 43.FWJ 1 C6ndagem 1 a 14,131 6-00: 6 0 Total Expenses 2,{51,171 544,76H 107.642 2,75-54,517 3x{04,411% 72.39% M*Waw 3,609,326 Revenmes over(miler)expenses S X54,656 # (75,0531 S (95.764} # 414,D46 10AW Rounds 34.964 43,D06 33429 43,103 4 FOOD & BEVERAGE Food an Village of North Palm Beach d Beverage Operations(Preliminary) Fiscal Year 2014 Year-to-Date 1st Quarter 2nd Quarter 3rd Quarter TOTAL %of total %of total %of total Sales 1st Quarter sales 2nd Quarter sales 3rd Quarter sales Year-to-Date %of total sales Food&Beverage $108,870.30 69% $126,966.70 67% $107,332.96 66% $ 343,169.96 67% Liquor 49,496.52 31% 62,579.37 33% 54,717.07 34% 166,792.96 33% Miscellaneous Revenue (196.35) 0% (46.23) 0% (5.53) 0% (248.11) 0% Total Sales 158,170.47 100°0 189,499.84 100% 162,044.50 100:6 509,714.81 100% Expenses: Cost of Goods Sold-Liquor 13,983.90 9% 19,698.16 10% 16,389.20 10% 50,071.26 1D% Cost of Goods Sold-Food&Beverage 40,133.50 25% 44,305.29 23% 40,312.63 25% 124,751.42 24% Personnel 93,498.49 59% 109,598.55 58% 96,758.45 60% 299,855.49 59% Other aperating 33,148.26 21% 39,341.90 21% 37,599.31 23% 110,089.47 22% Capital - D% - 0% - 0% - 0% Total Expenses 180,764.15 212,943.90 191,059.59 584,767.64 Net S (22,593.68) $ (23,444.061 $ (29,015.09) 3 {75,062.83] Liquor COGS as%of Liquor Sales: 28% 31% 3 30% Food COGS as%of Food Sales: 37% 35% 36% 36% Inventory on hand at end of current period: YT D Revenues: $509,714.81 Liquor Inventory 10,593.54 Food&Beverage Inventory 9,266.72 YTD Expenses: $584,767.64 Total Inventory on hand : 19,86.26 Net: ($75,052.83) Inventory on Hand: $19,860.26 5 North Palm Beach Country Club 3rdQuarter Financials The North Palm Beach Country Club "3rd Quarter Financials" are being provided as an overview of the year-to-date activity. The primary categories are: Memberships, Greens Fees, Cart Rentals, Driving Range and Restaurant sales. ❖ The Unrestricted Fund Balance as of September 30, 2013 is $668,434. ❖ 249 Memberships have been sold thus far in FY 2014. The shortfall in Membership revenue is $15,951 (compared to Fiscal Year Ending 09/30/13) (Note. 262 Memberships were sold in FY 2013). ❖ Year to date, the club is ahead of its projected rounds of play by 804 (34,000 projected vs. 34,804 actual) and is ahead of last year by 875 rounds (33,929 in FY2013 compared to 34,804 this fiscal year). ❖ As of June 30th , YTD Cart Rental revenues are $706, 164, up $35, 183 from that of the year prior (June 30, 2013 = $670Y981). Continued on next slide . . . 6 North Palm Beach Country Club 3rd Quarter Financials (continued) . . . ❖ Non-Member play YTD accounts for 59.50% of all rounds played and Green Fees are actually ahead of the previous year ($793,267 this fiscal year compared to $736,009 in FY 2013). . .ahead by $57,255! ❖ As of June 30th , YTD Driving Range proceeds are $235,495, up $4,891 from that of the year prior. ❖ The Village Tavern Restaurant has a YTD shortfall of $75,052.23 with $19,860.26 in inventory on hand. It is important to note that approximately 17% of this shortfall ($12,982.52) can be associated with a few non-recurring costs in the current fiscal year: 10x20 shed $ 41985.00 Kitchen Flooring $ 71997.52 At 3rd Quarter, the "Country Club" overall [preliminary] financials indicate that CLUB revenues exceed expenses by $414,046 7 FY 2014 Year-End Projections - Country Club The Village of North Paim Beach Country Club Bud_et tiummary As Projected by Departments Projected Enmag Acto:t] ,+1eina1 3[tnal Revenues = $377337986 REVENUES 9307514 0 01013 9rMM2 9..302011 Expense = $3,907,552 > w eRn 570, 09 -0.401 s 627.123 : 20.355 ]fember�_hi� 570,449 =63.401 627,433 650,355 Cart Rental 54=,000 S49.010 883,437 866505 Net Loss = ($173,566) "Greer!-F�� 9.2 0,00 8411.857 E35".W EO;&O I k _ 155,000 _=6.527 1005197 102.006 Totunanent Procee& 2,000 -=47 3.687 1.575 Mer•ha...3�se Sale; 182,000 _55.561 161.613 133,349 Special Event Camps 0 0 4 400 Food&Bec�age-Lere Opetauor_ 0 0 0 0 Unbudgeted Protects in FY 2014: laquorsalez 211.07E _06272 202302 221.152 Food&Beverage Sales 417.714 397,098 410_16 479,236 1 . Sewer lateral installation Sal*_-of Stm2ng 0 133.500 0 Trnoit�t F�� 8,410 8,554 7.451 5.493 ($13,500) Okhei 78,873 8-411 64-413 56.608 Tonal Revenues 733 T19 3.'➢0.21] 3129.690 2. Summer Golf Projects EhT1=\SES ($44,175) Personnel: Salary Sc Rn..ofit-. 1.1412x6 990.40# 861.163 892,066 3. HVAC System Evaluation °cro�&Au&=ng 7.CM X151 5.911 5.011 Study ($V,500) Charge Cad Fees 78.658 "Aft 60.061 58,602 ContractualSenzces 1.139-971 1,101.079 1.211.42.E 1.207,178 EnigtairMMEMt 5.500 7,353 723E 23,298 4. H VAC System installation Re=al EgUipmeot.'UmforXn,etc. '0,443 26381 19,538 22.112 Legal Fee; 19000 13.517 11.19E 3395 ($33,600) Le=__o _ 56,000 36AM 23.612 27.386 Marketing&Adc-erustnve 35,000 22359 18932 46,376 h4atenals&Supplies 61.400 =8.449 49.075 56.358 5. E a rm a n River Pump MerchanclLse 351.100 321,173 319299 373,348 Repairs&h4a.� 164.106 65270 41.429 27.625 Repairs ($9,804.51 ) SolidWa�be D3-p0`'31 0 13294 1337E 12.541 Ltlities ISU75 194.730 110311 209,567 Other Operating Costs 65.161 38,878 36.793 42,666 Capital: Total = $107,579.51 Capital Ouday 0 14-W 15-000 60.456 Debt&Other,. Debt Sett ice 391,159 298,159 399900 412,338 Golf Cart Lease 135.662 210-536 75235 75,235 tr�-Piny&Gen Lab 4$471 43 680 39-S63 44.8.70 Contingency 0 0 1,000 4 Total Expenses 3 .2 3.649,310 7,WM 3.597,SZ8 Revenues over(under)expense= 5 (173,566) S 110,492 S 1172A32 S (171638) Rounds 4=.443 43.893 45 JAS 6..472 8 GENERAL FUND REVENUES Tke%tllage of Nortk Palm Beach Geaerat Faced Reveaae Amatvsis Total Revenues $16,446,83 8 Fiscal Year 2GIL--2034 - Fiscal Year ei1 of Gadget Prier YeaQ Arttal 3rd Quarter Ending 6!38114 2014 Budget (Target 7541) Joe 2813 lNV3W13 Taxes: AA-Valorem Taxes 9,928,542 3 9973.280 99.5541. 5 9,774,412 S 9,981391 Franchise Fees_ ELectncrry 608,314 750.000 81.11% 591,861 849,522 Gas 22,817 20.000 114.09% 15,795 33,988 Water 219,648 850,779 2.00.000 78.4546 207,445 276.270 Utility SerLace Taxes: Elect icrty $35,206 988,060 84.544E 761375 1,891,884 Gas 56,469 74,800 76.314E 52_.x18 64,655 Telecommunication 511,115 775,000 65.954E 562977, 731,025 Water 253,563 1,656.354 315,000 80.504E 233,06? 310,196 Sales&Use Taxes Local Option Tames 201,599 263.935 76.384E 198.868 261.852 12637,273 13,439375 94.8341 12,398,619 ]3,6701,754 Licenses&Permits: Building Permits 436,155 862,825 50.554E 423,041 577,512 De4eloperFees 3,189 - 8.00% 11,555 11,555 Occupational Licenses 233,332 224,000 104.17% 205533 208,192 Other Licenses.Fees.Permits 17,907 5,780 314.16!6 24,644 6,879 690,583 1,092525 63.21" 669,692 863337 Intergo%ernmeztal Shared Revenue Other Local Units 56341 91,848 61.344E 44,150 65362 State Shared Revenue Local Govt V2 Ct Sales Tax 687,092 859,697 79.924E 633559 X7570 State Revenue Share Proceeds 247,453 338996 73.004E 244395 333,166 Other State Shared Revenue 4,344 938,884 17,440 24.944E 23,474 26,483 Other Other lntergavRevenue 19,109 28,823 95.444b 17,12' 23.572 1,014,}34 "27,464 7638% 962,700 1,2763SA CLarges for Sersices Community Development 161,089 247,033 65.214E 154,818 206,494 Library 1,173 1,515 77A0% 1,046 1,626 Recreation Pool 138,224 200,540 68.9446 141,335 194,453 Recreation 451,114 456,000 96.814E 421,631 477,760 Tennis 327,671 917,010 489,547 66.934E 346,442 449:687 ?ubLLC Safety Aattrtdance Fees 221,951 275,000 80.3146 222,811 313372 Other 105,027 326,978 75,900 138.38% 117,735 128.448 ?ubLLC R`arks Solid Waste CaLlecaaa 376,443 365,000 103.13% 379,714 3a6.845 Other 5,454 381,497 12,000 42.124E 11,67-} 11.644 Pillage CLerk 8,094 9,920 51.5946 6,924 9,817 1,795,840 2,142,A35 33.32% 1,80!,097 2,136,179 Fines&Forfeitures Community•Developmen: 40,645 25,825 157.39% 41873 54,735 Library 5,706 7540 76.085E 5,715 7,712 PubLic Safety 15,194 49.300 36.944b 38,194 46,786 64,542 82,525 79_11% 85,882 109,233 34iscenaneous Insurance Refunds 92,644 - 0.0440 14,362 16,769 Sales of Surplus 69,352 - 0.00% 128.000 128,522 Other 46,114 9,400 4 .574E 59,099 90.135 205,714 9,400 2213.94% 201,.162 235,425 'Interest 36,156 77,915 16.40410 (6,789) 36,225 Resetz-e for Future Tax Relief - 442,833 0.000.1 - - Appropriated Fund Balance - 679,973 0.809.16 - - Total Revenues: 16,A46,835 S 14,244;485 85.2-9410 5 16,10o.cro?k ]8�433A] 9 GENERAL FUND EXPENSES The oral Fe of North Fahn Beach General Fund Budget Summary Fiscal Year 2013-2014 Expenses: Fiscal Year 40 of Budget Prior Year Actual $13)839)061 3rd Quarter Ending 6 10J4 2014 Budget (Target 75%) June 2013 09iW13 fxpendbujes General Governmmt: Village Council 92,426 153,916 60.05% 98,026 124,269 Village Manager 227,618 316,709 71.87% 202,803 266,456 Harlan Resotuces 216,974 293,419 73.95% 206,696 268,543 Finance 452,906 578,952 78.23% 424,437 545,919 11110111011011 1 ec o o T7 243,303 349,122 Mspro 253,744 338,819 Village Attorney 89,194 160,000 55.75% 96,949 128,381 Village Clerk 218,143 321,879 67.77% 220,811 285,249 General Services Village Hall 72,911 1,613,476 111,360 65.47% 67,791 89,765 Public Safe Law Enforcement 3,891,601 4,890,150 79.585'4 3,634,740 4,720,876 Fire Rescue 2,118,254 3,007,418 70.4350 2,144,744 2,803,036 General Services-Public Safety 86,762 6,096,616 135,940 63.82% 76,254 99,860 Public Works: Public Works Adniin 245,478 326,813 75.11% 256,026 337,600 Sanitation 1,087,457 1,524,440 71.33% 1,084,178 1,407,885 Facility 5enices 351,777 602,879 5835% 372,043 476,121 Streets&Grounds 870,864 1,394,702 62.44% 873,594 1,134,023 Vehicle Maintenance 226,550 2,782,126 471,911 48.01% 285,282 378,352 Conummity Development&.Planning: Community Planning 200,991 419,182 47.95% 223,443 280,514 Building 430,217 626,092 6S_71% 393,094 519,105 Code Enforcement 100,192 731,399 174,403 57.45% 97,569 134,995 Leisure Services_ '10 514,786 662,785 Recreation 881 610 1,127',083 78.22% 765,495 1,250,838 Park Maintenance - - 0.00°10 - - Pool 251,349 384,265 65.410.10 243,757 327,759 Special Events 62,523 91,500 68.33% 58,702 83,319 Tennis 352,757 2,094,222 518,287 68.06% 363,763 462,204 Resenes&Other: Debt service - - 0.000/0 - - Contingency 1,142 1,142 100.0094 10,857 10,857 Transfer In-Out 277,500 277,500 100.00% - 265,000 Non-Departmental 242,580 521,222 320,130 75.7850 216,163 288,013 Total Expenditures 13,839,061 19,294,485 -1.73°.•'6 13.185.?46 17.690,543 Net Revenue Over Expense S 2,60?'7? S - S 2.92D,31? S 547,?98 10 Preliminary General Fund 3rd Quarter Financials a) The General Fund Unassigned Fund Balance as of September 30, 2013 is $11,343,219. b) At the end of the 3rd Quarter, General Fund Revenues are tracking about $340,774 or 2.12% above 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 71.73%). Some areas that are above the 75% benchmark are due to the following: *Finance (78.23%) Two employee retirements in the Finance Department caused an increase in overtime and required engaging a temp agency to supply additional help, causing a slight increase in operating costs for this department. Continued on next slide. . . 11 Preliminary General Fund 3rd Quarter Financials (continued)... •Law Enforcement (79.58%) PBA Union Agreement was approved and the employee retro payments were processed. • Recreation (78.22%) Veteran's Memorial Park Capital Project = $145,229.82; Project was completed in the 1st quarter of the fiscal year. d) At the end of the 3rd Quarter, General Fund overall (preliminary) financials indicate that revenues exceed expenses by $2,607,777 (compared to $2,920,317 at this same time last year). 12 FY 2014 Year-End Projections - General Fund The'%-illage of North Pahn Beach General Fund Budget Sumrnarr Projected Fig Utual Actual ?xtoal 09:30111 :30:13 09.34.-12 49:30:11 09:3010 Revenues Taoces_ Ad-Valorem Taxes 5 10,073,013 S 9 981391 S 10.611,748 S 70,441,869 S 11,053,128 Utility Service Taxes 2,232,5...6 197,761 2.164,926 2,198,145 2,261375 Frames Fees 1,127,513 ,160,780 1,178,598 1,191,154 1,204,328 As Projected by Departments -_�ez&>�ts 1,04^1 SD333; 2809, 59;� 9260 lrler-eo-�ernmental 1342,155 1_276,154 1,276,129 1,287:635 1,269.709 Charges fors Sei%. 2,158,098 136,179 1,959,624 1,9--7,370 1,937,715 Fines&Facfexry 70,401 109,233 133,970 171,416 2698 Revenues = $18,593,349 Re=. a for Fuhzre Tax Relief 41 455 36 228 84,242 97,743 Expense = $18,448,934 � Ft�$ hLscellaneoc� 194.595 135.4'_5 145.962 59.461 '•8.14'_ Total Revenues: 1S.:F9d,319 11,19S.341 18.0 a,2W 18,^o3,u91 19,60948^ Net Income = $144,414 -F D&ru es General Gac-ernEment. Vill10 Council 121,574 124_69 125,377 131,637 124,125 'Fill-gLManager 280,779 266,456 279,587 332,848 290,024 Human Resources 281,445 268,543 237,236 M6,865 233,169 F� 623,976 545919 514,753 499,456 495,766 Information Technology 351,888 338,819 330,337 289;2!;r7 285,410 Note: village Atd-ney 124,506 128381 149,70D 159,&92 153,356 Vilage Cleoic 305,344 285,249 291,024 268,039 273,630 General Senzc,e;-Village Hall 112,3.5G 89,765 140,539 105,595 95,376 Fire Union Agreement stilli5 7�cvEnforcemient 5,190,764 ,720,875 4,486,759 4�OD,373 4,158345 Fore Rescue 3,011,146 3,036 2,755,657 2,545,461 2,541,563 in negotiation. Retros will G�Se��-PvbhcSafen• 117,5 99,860 149,3 115,6 120,430 Public Works Admm 342,089 337,600 380,401 353,245 343,8-- have to be processed from Sam 1,494,965 477,885 1397,99'9 132,655 1620,148 Facility Services 463,957 476,121 563,304 548,564 620,140 Street;dt C cgnxls 1,272,968 ,134,023 1,151,776 1,413,441 1,545,841 10/1/13! 'Vehicle 1%4323�,.,�.,ro �•9M 378352 418,766 356,730 350 273 � D� C000sm Mty Planning 350,082 1-80,514 308.578 241,625 217,798 li .l+=off 608,092 519,105 505.369 462,171 460.089 Code Enfoa,- • 138,102 134,995 104,064 95,464 96.234 Lei Services= Library 715,588 652,785 660,274 635,861 685,936 R.ecreaQom 976,569 ;.50,838 969,708 935,580 933,273 Pool 308,383 327,759 374,729 410_,259 306,581 Special EV ents 88,500 83,319 88,77-7 76,065 77.666 Te 516,140 462204 385,732 396988 402,968 F�-es.5.Other. Debt sem-ace, - - - - 2,254,384 Contingency 1,142 10.857 34,829 14,089 43,162 Transfer IM Out - 265.000 500,000 1,334,934 163.490 Ton-Deparhaezzml 325,195 '_53.0.3 297.798 393920 51-:.029 Total Expenditures 18,458934 1 ,690.5.13 17's-W87 179-95933 19.1^8,347 Net Rer,enue Over Ripen: 5 14-1.41-9 5 507.-PS S 40"17 S 647,7S8 - 43 078 13 Palm Beach County Tax Collector Current FY 2014 millage = $6.8731 mils Tax Distribution Schedule $6.9723 mils $6.9723 mils $6.8731 mils Fiscal Year 2012 Fiscal Year 2013 Fiscal Year 2014 Amount Amount Amount Distribution: Date Received Date Received Date Received Current Tax Distribution#1 11/912011 $ 203,086.01 111812012 $ 135,400.24 1118/2013 $ 142,446.38 Current Tax Distribution#2 11/23/2011 1,446,08022 11121/2012 620,132.21 11/20/2013 965,05.,-4.31 Current Tax Distribution#3 12/512011 1,860,126.36 121512012 2,318,469.46 11/27/2013 1,705,277.84 Current Tax Distribution#4 12/14/2011 4,014,106.00 12112/2012 3,616,587.06 1214/2013 2,277,563.97 Investment Earnings#1 1/1112012 1,58477 1123/2013 1,336.15 4/16/2014 218.54 Current Tax Distribution#5 1228/2011 376,670.58 12126/2012 761,120.26 1211112013 1,889,666.75 Current Tax Distribution#6 1/1812012 419,156.37 1116/2013 786,390.72 12(232013 990,363.554 Delinquent Real Estate Distribution#1 212712013 1,043.64 1)292014 7,201.06 Current Tax Distribution#7 2!152012 523,374.85 211312013 597,795.53 1/152014 627,371.62 Delinquent Tangible Distribution#1 2x292012 8,202.31 Current Tax Distribution#8 3/142012 236,806.42 311312013 212,817.30 2112(2014 407,038.68 Investment Earnings#2 4/1812012 2,396.21 411712013 - Current Tax Distribution#9 4/1112012 368,595.36 411012013 414,101.74 3112(2014 193,969.74 Current Tax Distribution#10 51162012 237,336.92 511512013 196,776.46 4/912014 412,335.24 Current Tax Distribution#11 61202012 97,221.17 611912013 103,950.70 5/14/2014 190,23193 Current Tax Distribution#12 7/112012 7,948.42 6/112014 80,51627 Tax Sale Distribution 7/182012 201,636.79 713/2013 185,007.98 Investment Earnings#3 8182012 755.93 Delinquent Tax Distribution 81302012 6,569.56 117/2013 (4,031.23) 3262014 11,833.10 Delinquent Tax Distribution 912112012 843.65 52912013 13,351.38 5282014 28,311.91 Delinquent Tax Distribution 8/2812013 21,970.91 Adjustments(payments) Other (750.00) Other (830.00) (861.00) Total S 10,011,747.90 Total $ 9,981,390.51 Tot $ 928,541.88 Total Ad-Valorem $ 10,425,562 $ 10,362,899 $ 10,4 189 Less 5% (521,278) (518,145) (524,909) Budgeted Ad-Valorem (95%) $ 9,904,284 $ 9,844,754 $ 9,973,280 Actual receipt as %of budgeted ad-valorem 10109% 101.39% C_99_5D5., Actual receipt as %of total ad-valorem 96.03% 96.32% 94.57% 14 Section 2 FY 2015 Proposed Budget — Personnel Changes Personnel Summary Review of FY 2015 Position Changes 1 . Changes implemented temporarily in FY 2014 2. Changes to be effective with FY 2015 budget adoption 15 Personnel Summary GENERAL FUND COUNTRY CLUB F/T P/T F/T P/T Prior Year = 141 68 Prior Year = 8 65 Proposed = 143 66 Proposed = 8 65 +/- +2 -2 +/- no change TOTAL (both fu ndsl Note: F/T P/T Additional personnel changes are Prior Year = 149 133 being evaluated and will be proposed to Council during the Proposed = 151 131 Budget Workshops. Those changes +/- +2 -2 will be incorporated into the final budget when approved. 16 FY 2015 Position Changes (changes implemented temporarily in FY 2014)WINNE Department Current New Position � Comment Increase/ Position (Decrease) Finance Finance Accounting Clerk (FT) Department is in need of another $23,504.00 Intern (PT) full-time clerical position vs. part- time entry level Human N/A Human Resources Department is in need of another $18,161.94 Resources Admin Coordinator part-time position (PT) Community Code Zoning Compliance Position reclassed to enhance $1,971.69 Development Compliance Officer (FT) compliance with all zoning Officer (FT) regulations Community Permit & Permit & Licensing FT position needed to meet $18,161.94 Development Licensing Tech (FT) increased demand for building Tech (PT) permits and maintain service Public Works Mechanic Supervisor - Fleet & Supervisor position needed $5,352.26 (FT) Facilities (FT) Recreation Youth Art Recreation Assistant Position Reclassed No impact Instructor (PT) (PT) Continued on next slide. . . 17 FY 2015 Position Changes (changes implemented temporarily in FY 2014) - continued... Department Current New Position Comment Increase/ in Position L AA (Decrease) Recreation Event Recreation Assistant Position Reclassed $(10,924.80) Coordinator (PT) (PT) Library Library Senior Library Youth Services Division re-instated $5,185.86 Assistant Assistant (FT) (FT) Library Library Clerk N/A Position deleted $(12,803.44) (PT) Food & Service Assistant Restaurant Full-time Asst. Manager position $32,967.00 Beverage Personnel Manager (FT) needed (PT) Food & Banquet Banquet Event Full-time position not needed $(19,635.20) Beverage Event Coordinator (PT) Coordinator (FT) Food & Snack Bar N/A Positions not needed $(4,342.80) Beverage Attendant (PT) Continued on next slide. . . 18 FY 2015 Position Changes (changes to be made with FY 2015 budget adoption) Department Current New Position Comment Increase/ Position (Decrease) Human Human Human Resources Title Change Only No impact Resources Resources Coordinator (FT) Specialist (FT) Finance / Project & Project & Procurement Position transferred from No impact Public Works Procurement Manager (FT) Public Works to Finance Manager (FT) Public Works Sanitation N/A Position deleted ($27,143.25) Collector (FT) Police CALEA Manager CALEA Manager/ Captain Title change only No impact (PT) Professional Standards (PT) Police Public Safety Police Service Aide (FT) Title change only No impact Aide (FT) Police Public Safety Crime Intelligence Analyst Position reclassed $7,880.91 Aide (FT) (FT) Golf Shop N/A Golf Shop Attendant (PT) New position (unfunded for No impact FY 2O15...will be filled when needed) Net = increase of 2 FT positions, decrease of 2 PT positions Total salary impact = $38,396.10 19 Section 3 FY 2015 Proposed Country Club Budget Country Club Organizational Chart Country Club Revenue/Expense Charts Country Club Budget Highlights Country Club Budget Summary 20 Countr y g Club Qr anization Chart Country Club Organization Chart Residents of The Village of North Palm Beach Village Council VILLAGE BOARDS :moo'.=:dviucry ?oard Village Manager IV- Golf Operations Administrative Support Food & Beverage Operations Director of Golf 1 FT First Assistant Golf Pro 1 FT Accounting Clerk 1 FT Director of Food 8 Beverage 7 FT Outside Service Coordinator 1 FT Note: This positron is located in the Kitchen ManagerlChef 1 FT Outside Service Attendant 8 PT Finance Department and is supervised by Assistant Restaurant Manager 2 FT(+1 FT) Golf Shop Attendant 7 PT[ +1 PTY the Finance Director. Banquet Event Coordinator 1 PT(-1 FT+1 PT) Driving RangelRanger 11 PT Line Cook 6 PT Member Relations Coordinator 1 PT Service Personnel 20 PT Sales& Marketing Rep 1 PT Dishwasher 6 PT Snack Bar Attendant 4 PT(-2 PT) Note. The personnel changes in the Country Club Budget are a resift of reorganization both in the Goff and Food&Severage Summary: Chanfle: areas. These changes wrfl maxunLe our ability to achieve both opera tlonaf efcrency and profrtabifity_ FT=8 PT=65 21 Countr y Club Revenues Some items in "Other Revenue": Golf Merchandise Sales = $185,000 Golf Lessons = $140,000 Rental — Golf 9lubs = $ 44,500 Rental — Bag 'loom = $ 10,000 otffer $400,014 ■ Driving Range 10.23`' I $304,548 ■ Food& Beverage 1 7.79 90 $800,000 ■ Membership 20.45''5 $578,045 14.78% �I ■ Greens Fees ■ Cart Rental/Walking Fee $926,601 $901,906 23.6Q% 23.06% Total Revenues = $ 3,911,114 22 Country Club Expenses ( by Category) Village of North Palm Beach Country Club FY 2014-2015 Expenses Expenses (by category) ■ Contingency ■ Debt Service $19,371 $.538,151 0,5046 ■ Personnel 13.76% $1,203,514 30.77% ■ Capital 0.00% ■ Insu ante-Property&General $55,809 1.43°0 Operating otal Operating Costs $2,094,269 $2,150,078 53.55% 54.97% Total Expenses = $ 3,911,114 23 Country Club Expenses (by Department) Village of North Palm Beach Country Club FY 2014-2015 Expenses Expenses (by department) Administration ■ Contingency y, $85,300 $19,371 1.18% 0.50 04 Insurance-Property&General Food& Beverage ,• ,•' $55,809 $958,111 1.4314 24.50% ■ Golf $2,792,523 71.40% Total Expenses = $ 3,911,114 24 FY 2014-2015 Budget Highlights i i i F W+— ,, f 1 w Village of North Palm Beach Country Club FY 2014-2015 Budget Highlights — Number of_Memberships 256 Target Number of Rounds 44,850 Personnel Highlights: *Employee Salaries S 9407725 *Employee Benefits 262:789 Total Personnel Costs $ 1,203,514 30.77% Operating Highlights: *Golf Course Maintenance Contract 1__067,719 *Cost of Food&Beverage Merchandise 263,340 *Utilities 194.342 *Cost of Golf Merchandise 120,250 *Materials&E Supplies 99,981 *Charge Card Fees 61,964 *Marketing&c Advertising 35,500 *Repairs&c Maintenance 55,679 *Property!General Liability 55,809 (� Total Operating Costs S 2,150,078 54.9 7% Debt Service: *Loan(Golf Course Renovation) 398,151 *Golf Cart Lease 140.000 Total Debt Sex-vice S 538,151 13.76% Total C'ountiLw Club Contingency S 19,371 0.50% Total Fiscal Year 2014-2015 Country. Club Budget $ 3,911,114 25 Country Club Budget Summary Total Budget - The'Village of-North Palm Beach FY 2015 vs. FY 2014: Ca7latrr Club Budget Summary$3,911 , 114 ]Fiscal Year 201-1-2015 Personnel up $89,390 or 8.02% FP2015 Budgee FY 2013 44 n creasee !Actual Actwd Actual Golf F&B Adva Total Original Budget Decree 4.1342013 9OW2012 9302011 REFEA VES Dm n=_Rm3ge j 344,518 $ 304,548 S 281,000 8.38% S 281.518 3 257,123 5 '2x8.865 Membership 578,045 578,04-- 979,335 -0-2-2 b 563,401 427,433 656.353 Cart Rental 863,931 863-931 913,440 -5-42x% &}9,010 883,437 866.505 Walking.Fees 37,975 37,975 37,702 0.725: 40,437 3CI43 4D204 Greens Fees 926,401 926,601 822,590 12.64% 841,875 835_366 S1R849 Lessons 140,000 144060 120,000 16.67% 144,627 1DOS97 10''_006 To ra z ant Proceeds 2,700 2,700 2,620 3.05% 2,447 3,687 1.675 Metchaefi�Sales 185,000 18+.000 I60,-oo 152656 165,861 151,613 133374 Special Events Camps - 0 0 8.00°5 0 0 400 Food&Beverage-Lease Operation - 0 0 0.00°5 0 0 0 Liquor Sales 250,000 2-50,000 235,000 638.5 306,2.72 242,302 2-11.152 Food&Beverage Sales 529,000 529.000 536,250 -1354% 397,0(A 410,646 479226 531es of Surplus - - 0 0 0.00% 133,800 0 0 Interest F.am'ngs 8.4_,' 8.410 7,600 10.60% 8,554 7,451 8.493 Other 453,904 21.000 - 83 Goo M,918 -4-5151. S2,411 64,413 56,608 Total Revenues 3,102 703 800,000 8,110 3 °°°°°°°°°°° 32396 3?19,802 U 3157916" 11. - EXPENSES Personnel: A • Salarc•:4 Benefits `627,451 525,'86 50.69? 1.10.3,51) 114,124 8.0?Sa ` �947,x0•; 561,163 S4?_066 Operating= nn r Accounting&Auditmg - - 7:000 7,000 7.000 0.00!�� /^ QRSAM • �Qll 5911 Charge Card Fees 53)642 8,922 0 61,_663 62,716 �•` '0 696 ' 066 5&602 Contracutal Senaces 1,110,719 23,000 4.144 1,137,843 1,122,063 n 4�1. Awl -9 Yh120?_1T3 ��Dpu _`N Entertainment - 8:000 0 5,000 10,000 -20.00'Mm 7.�r� g Rental-al pment'Uniform.etc. 7,000 11:006 0 ls,o4a 21,500 -16,285 y �s] 1 Legal Fees 10,000 10,000 10,006 0.00°.n Url3� ,9 1 345 eS Lessons 52,000 - 0 52,000 28,006 85.719ti 34,6 3,4'_;. • Marketing&Adverasmg 30.500 5,000 0 35,500 42,000 -15.45% 22,359 Materials&Supplies 48,781 46,7130 4.50D 99,981 61.358 5535% 45,449 e��o 56388 Metc7+m A 120_~50 263340 0 383,590 34-6,306 9.82% 332,173 319299 373373 Repairs 4&Mambenance 44,779 14900 0 55,679 66.894 -16.77% 65,170 41.429 27.625 Solid Waste Disposal - - 0 0 18.206 -100.00% 13,294 13,378 12-542 UtLhties 144,400 44,783 4:959 194,332 200.783 -321% 19t.730 210-311 209.567 Other Operating Costs 15,450 10,700 4.406 30,359 13.600 -31.99% -it M 36,74s 42,666 C'apitaL Capital Outlav - - C. 12,000 -100.00% 14;546 15,00o 6D,456 Debt&Other: Debt Service 398,151 398,181 398,151 0.00% 395,159 394900 412.338 Golf Cart Lease 140,000 130,060 150,600 -7-04% 110.536 75,235 75235 Tnsmrance-PFop&Gen Liao 55.80E --R ri 0 4e,- 15.007E 43,690 39,564 40.840 Contingencv 19,371 16 .1 13,131 37.087E 0 21000 0 Total E.xpmses 2,792,523 - 160 180 3 11.11) 3,784,955 3.3394 3,609,320 3,417,879 3.597,328 Reve=aes over(render)expenses 310,181 S 1& 111 S 5 o S 5 S ]14382 S 172,332 3 (17.438) Rounds J-t.SF[ 43,006 33.883 35,2,45 13,9?2 Contingency = $19,371.00 26 Section 4 FY 2015 Proposed General Fund Budget General Fund Organizational Chart General Fund Revenue/Expense Charts General Fund Operating Highlights General Fund Budget Summary 27 General Fund Organization Chart FY 2014-2015 Residents of The Village of North Palin Beach VILLAGE BOARDS Village Clerk •Audit Committee • Business Advisory Board 3 FT • Construction Board of Adjustment Village Council • Golf Advisory • Library Advisory Village Attorney 4 Pension Boards • Planning Commission • Recreation Advisory Village Manager .Waterways Board • r IF 2 FT Zoning Board of Adjustment IIF IF IF IF Human Information Community Public Law Fire Parks& Finance Resources Technology Development Works Enforcement Rescue Library Recreation 7 FT(+2 FT) 2 FT 7 FT(+1 FT) 3 FT 11 FT (+1 FT) 35 FT{-2 =-) 43 FT 24 FT 6 FT 0 PT(-1 PT) 1 PT I+l F OPT (-1 PT) 13 PT 0 PT 9 PT(-1 PT) 43 PT 32 Volunteers 18 Volunteers Summary: Change: 143 FT -2 FT 66 PT -2 P- 23 Volunteers 28 General Fund Revenues Village of North Palm Beach General FuM Revenues Fiscal Year 2014-2015 Fines&Forfeitures Investment Income $T7,335 $40,250 ■ Charges for Services 0.39% 0.20% $2,227,410 11.10% ■ Miscellaneous ■ Intergovernmental $30,504 $1,406,282 4.15% 7.41% Licenses&Permits $1,039,600 5.16% ■ sales and Use Taxes $268,666 1.34% Franchise Fees $1,129,40Q� 5.63% ■ utility Service Taxes—__ $2,222,693 11.48% ■ kd-Valorem Taxes $11,618,343 57.92% Total Revenues = $ 20,060,081 29 General Fund Expenses (by Department) Village of North Palm Beach General Fund Expenditures Fiscal Year 2014-2015 By Department i .' General Government Reserves&Other $Z525,730 $489,753 12.59% r,1 2.44% ' ■ Police and Fire r $9,740,461 r !' 43.37% (' ■ Leisure Services r $2,796.278 { Community Development.. $1,.96% 9 5.964b ■ Public $4,359,971 ------_ 21.73% Total Expenses = 20,060,081 30 General Fund Expenses (by Category) A capital contingency of A Council Contingency of Village of North Palm Beach $10,000 has been set aside in General Fund Expenditures $115,779 has been set aside to Facilities maintenance for Fiscal Year 2014-2015 accommodate unanticipated emergenc urchase/re airs. expenditures.- - z By Category ■ Capital ■ Contingency $101000 $115,779 0,45 0,58% ■ Operating $5,075, 25.30% _ ■ Personnel $14,658,962 74,07+: Total Expenses = $ 20,060,081 31 General Fund g Highlights 0 eratin p The Village of North Palm Reach Fiscal Year 2014-2015 Budget General Fund Operating Highlights Description Amount Contractual Senaces 1,062,972 •Street Maintenance Contract($130.000) •Park Ntaintaaance Contract ($240,00-0+CPI} •Pool-Independexif Contractor (147,000) *Custodial Senices ($106,10 •Facility Services-Outside Repairs($35,000) •Website re-desig duplementafionr'train�ng('541,000) •Laserfiche soft-are upgrade($61:000) Utilities 534,891 *Electricity($324,410) *Gas ($29,346) *Telephone&Data ($92,073) *W-ater&Sewer($83,512) Materials& Supplies 732,250 •llateriaLs&Supplies ($447,550) •Office Supplies ($45,300) •Computer Supplies (552,600) •?auto Parts Supplies (5103,000) •library Materials(583.800) Recreation Program Expemes(oft with Recnotmn Prop-a Rx-.-emie:j 577,900 ProgertylGeneial Liability 373,974 Gas,Oil&Lubricants 292,320 Continued on next slide. . . 32 General Fund Operating Highlights (continued .. .) The 'Village of-orth Palm Beach Fiscal Year 2014-2015 Budget General Fund Operating Highlights Description Amount Repairs&Maintenance 379,425 •R&-M Automotive($72,800) •R&M Building&Grads ($132,650) *R&V!Machinery&Egmpmment ($37,725) Yhis item includes a$10,000 contftenc}'far exeergericti p�arc!¢use'nepuirs •R&M PA&Conmmmicatiem S}stems (516.500) •R&.M Stamm Drainage S} ($50,000) •R&M Irrigation System ($29,500) •Street Striping ($10,000) •Tree Trimming ($3,000) Legal Fees 160,000 Solid Waste Disposal 76,000 Uniforms 60.650 Traiml, Training&Conferences 100,152 Special Events 94,800 Professional Services 297,350 •Phase?-LDR CYrdinance Update ($75,000) •On-Line Performance Re-vseu Implemen aton&Fnplo}w Handbook Recision ($25,000) •Tennis Court Maintenance (536.000) •Budding Department Iuspection Services (515.000) •Grant-NIanagement Senlces($15,000) •Professional Sam-ices for Streets&.Grounds Nfaimtemm ince(545.000) •EMS Director Fee($14,400) Total Fiscal Year 2014-2015 Operating Costs S {,07{,340 33 Ge I Fund Budget Summary M i l l a g e = $7.60 Mils The of North Palm Beach General Fund Bad�ec Snmmarr FY 2015 vs. FY 2014: Total Budget = $20,060,081 FLC33 Vea M4-2013 PT°Ped Ee=S-A°Mmib Personnel up $898,489 or 6.44% _ Contingency = $115 779 Fi calaear 4,1.77&4:7 , 7 Fl 2015 :{•]a 6�derr Ih7rea:7i 09X30013 ux-3o'12 UAodli 07c'33c'L4k Rrre 1 A&-Val m Ta 114618,343 S 9,973. 6 LE.-: # 496L,391 = 14011.743 3 10,447,#69 5 17.033,139 IMAY5vr. 7x 1 }� ,693 2,152.W( 3.__': 2.L97.761 x16k9w 2.191,14! 72612173 FtaachuaPox 1,124,000 1,050,00( I.Ll0,33D 1.171K59d 1.191.154 LZU.33% Salns&1r A Tuo: 26&,661 S 11,236,704 30}33 1. =: 261,E52 263.393- 294.791 2"#7P Lireaw KEPonxiG 1.439.600 1.04'325 -+.:_-_. 30,337 &44441 979.04& 910,97-7 Lena P-M-Wa7 1,40d,262 1,"323,964 5.03. 1,13*134 1,27ki" 1,2R7.638 1.2M;SM ih-rm:for Sa+.-i:ac 2;227.410 3,142.435 3.'P-3. 2,134,179 1,91534614 1,927,370 3-n7.115 F3 37,333 63.523 -4.-:'= 109,233 133,976 171,416 149�M L-xsv:c 40.250 77-915 -4.--`: 36,r38 39,7'a W.743 M.2141 07:00.9 xe='==n T=R"f -1 0r - . __-gry and Road Bim:a - - C.:; _ - - _ .`•_t:cGI-1n w 34.500 9,40D -- 235,425 145,962 99,461 2711.142 T4r41 Ft-e rs: 20 $ I x.198317 I tN3-364 IN t93,L42 141.07.-AS EsPea,dtxures L'.. ;... ........ . C'omed 130,063 141 M -&]I% A L24.MI) 125877 L31.n37 I20,L25 L,-39D Nfam2w 343,L L3 316,709 -4.29% ON�sy�� 6 274,x7 332;W 2'90pQ4 1-5,mr�?.pscmca: 336,764 293y414 14.75% '! 237}n6 226,w&1 233.169 Fi .. 32$93, 37$932 25.91% 545,9 Cjr �ri9,456 495.766 r��'•+�+I9�usLegy 43123 346,132 23.67': O 209,297 2R5410 VL'.rca.4lmmaf 160.040 160.4X6 6.O[P%. C 47.7Se 2 133.356 :rillaga CJoc 322;364 331y839 4.191 { .ns, (V��t] •AF./3_ `- GGmam .`}a-�i,car%MamHaII 113,363 2;525,73 111 1.74%. •�0 .765 wf los•53ts J� Pubhc t.zb-r. /■/1�- c Las Ea&= ttmr. 5,416,245 -q,690.150 10.60% 4.7^_+3.8180 739 4 199,3 Fuc ILa 3,135.666 3.063,411 5.59". 2303.036 �� 24.15 14s5�� X77 f'-=-'Sa-cvar?�Lic 346014 ID6,"56 $706.76 133696 -15.431 79,860 147 !1 PUELC Wedu.: (oVa�+ •O Pu6di7 Waakc .A rb-i 24&•-54 336,813 -23.89% 337,6x1 31090L 353,34x► a, 31332= O Sa"E=bM 1,49L,316 1.521 '96 -1.47% 1 aD7,Ras 1.397-999 1.37x65R 1 397 An Paditp'Smzi 664.6(" 602.874 1D24% 476.121 563;304 54 564 6m.L4D SV9a4s&GrUMm 1,512.641 1.311,257 15.3640 I,L33,023 1,131.7916 1 313.441 3,545.94L Yntdcla\7.:..4,&..74 442,"41 #.3"4.47 471911 di21�. 373�s2 41x.166 33ty 730 350-213 C r= min-7o.,Iopmvac s 1,13 ,•_- Ca®�•Pla c 365.412 335,039 PAR% 2794.744 3OR-5.0 241.625 217.778 D-Ldmp 659.432 626,062 7.00!4 519.105 9W.399' 46;171 460089 C�+3aFsd�cv®aur 152,474 1.LS?.66 174,4013 -12.571 L34.996 104044 95,464 96,234 Laisao{ cicas: Llhrrr 341.674 716.291 16.52% 662,335 660,274 633,&61 6x9936 Ra.^na�m 1,015.420 965,676 5.15% 1,130.839 769,7&7 93 S.SW 933,273 Padc Ma � - - 0.00% - Pool 334261 336,515 -0.66% 327,759 3L4.724 444.1257 306,5&1 Spaoi°_•.co: 90_506 90.540 4.004: ®IL9 3&.777 76.068 77666 Tvamo6 562:399 2.'94._' 5181287 1.5179: 462,104 335.731 396,968 4+10.968 R� %&0*h .. LLL>a1n:a wa - - 6.D04 L234.3M Cam-V-. 115.774 - 6.D04� 10.857 34,624 14� 43.LQ Irnsfarix'ouf - - 0.;14 265,010 SWAM 1.334,9434 163470 *im-Ll%m=M d 333474 1 43475 3 ]34 L6.62% 2%,DL3 291.L98 393,920 511429 Todmizxpendd�e 211,660.0 16.61#912 3-7qi 17536.247 17-gw"34 19,11&,4Q.r Net Revrrue Over Pi pta 5 S4yT.-7w S #36,91 T S 64'.758 S 431'7C 34 Section 5 5-year CIP and FY 2015 Capital Outlay CIP Fund Recap FY 2014 Capital Projects Outstanding FY 2015-2019 5-year CIP Summary (by Category and by Department) FY 2015 Capital Outlay Projects List 35 CIP Fund Recap Village of North Palm Beach CIP Fund Recap FY 2014 estimated Transfer = $140,000 Transfers in- FY 2011 Transfer in: Resolution#2011-45 817,942 FY 2012 Transfer in: Resolution#2012-61 500,000 FY 2013 Transfer in: Resolution#2013-58 265,000 Total Transfers in $ 1,582,942 Less: Items approved Description Resolution # Fiscal Year 2013 Purchase: Police Cars 2012-75 (115,510) Purchase: Fire SCBA's 2013-10 (177,492) Purchase: Time&Attendance software 2013-14 (23,823) Purchase: Ball field groomer 2013-27 (17,352) Purchase: Code Enforcement Vehicle 2013-32 (17,329) Purchase: Recreation Passenger Bus 2013-33 (69,758) Purchase: Fire SUV 2013-39 (32,496) Purchase: Building Department Vehicle 2013-40 (23,021) Fiscal Year 2414 Funding for Building Department Relocation & Renovation 2013-49 (75,000) Purchase: Village-wide vehicle purchase 2013-51 (189,711) Purchase: Lightning Prediction System 2013-54 (11,335) Purchase: Community Center Bleachers 2013-55 (38,652) Purchase: Public Works Specialty Vehicles 2013-59 (55,048) Purchase: Public Works Skid Steer Equipment 2013-60 (33,761) Purchase: Thermal Imaging Cameras 2014-05 (31,125) Purchase: Fire Bay Garage Door Replacement 2014-12 (58,000) Purchase: Cardiac Monitor Defibrillators 2014-32 (64,056) Total Items Approved $ (1,033,069) CIP Fund Available Balance $ 549,873 $549,873 36 FY 2014 Capital Projects Outstanding Description Estimated Cost Replacement of Library Lobby Windows $110,250 Roof Replacement - Library & PW Storage Building $214,600 Sanitation Collection Truck & "Quick-Tip" Dumpster $220, 000 Attachment (ON HOLD UNTIL PRESENTATION TO COUNCIL) Air-Handler Replacement - Library & Community Center $847634 Total $629,484 37 rC�P = FY 2015-2019 5-Year CIP Summary Total 5 y 4 9,452,48 (By Category) _ Grand Ir FY 2015 FY1016-w FY 2017 FY 2018 FY 2019 Total Automotive $6231000 $11376,500 $1,246,125 $517,225 $323,000 $4,085,850 Community Development $20,000 520,000 Fire Rescue $27,000 .$250,000 $700,000 $35,000 $1,012;000 Food &. Beverage $15,000 $15,000 Golf $458,000 $11,000 $469,000 Police $141,500 $235,000 $244,000 $136,000 $238,000 $994,500 Public works $454500 $413,500 $302,125 $320,225 $85,000 $1,575,.350 Construction &Major Renovation $2,7501000 $4950000 $1501000 $150,000 $3,5451000 Parks&Recreation $2,290,000 $2,290,000 Public works $460,000 $345,000 $150,000 5150,000 $1,105,000 Police&Fire Building .$150,000 $150,000 Machinery& Equipment $6691634 $2750000 $1081000 $50,000 $117,000 $1,219,634 Community Development $5,000 $5,000 Fire Rescue $139,000 $22,000 7}117,000 $278,000 Library $62,634 $62,634 Parks&Recreation $87,000 547,000 $15,000 $149,000 Police $186,000 $186,000 Public works $190,000 $206,000 $108,000 .$35,000 $539,000 Playground&Outside Equipment $451000 $45,000 $90,000 Parks&Recreation $45,000 $45,000 $90,000 Computer Hardware & Software $512,000 $512,000 Pc I is e 00 $512,000 Grand Total $4 554 634 $2 191500 $1504125 $727,225 $485,000 $91452,484 FY 2015 total = $475547634; $2.1 m of this is for the Anchorage Park Phase 2 project which is dependent on grant funding. 38 ��P = FY 2015-2019 5 Year CIP Summary Total 5-Jr 452,48 4 (By Department) *�2016 FfMYIT'FY 2018 FY 2019 Grand Total Community Development $5,000 520.000 $25,000 Automotive $20,000 $20,000 Machinery & Equipment $5,000 $5,000 Fire Rescue $166,000 $272,000 5700,000 $35,000 5117,000 51,290,000 Automotive $27,000 $250,000 $700.600 $35,000 $1,012,000 Machinery & Equipment $139,000 $22,000 $117,000 $278,000 Food & Beverage $15,000 $15,000 Automotive $15,000 $15,000 Golf $458,000 $11,000 $469,000 Automotive 5458,000 $11,000 $469,000 Li bra ry $62,634 $62,634 Machinery & Equipment $62,634 $62,634 Parks & Recreation $2,377,000 $92,000 $15,000 $45,000 $2,529,000 Construction & Major Renovation $2,290,000 $2,290,000 Machinery & Equipment $87,000 $47,000 $15,000 $149,000 Playground &Outside Equipment $45,000 $45,000 $90,000 Police $839500 5235,000 5244,000 $136,000 5238,000 $1,692,500 Automotive $141,500 $235,000 $244,000 $136,000 $238,000 $994,500 Machinery & Equipment $186,000 $186,000 Computer Hardware & Software $512,000 $512,000 Public Works $1,104,500 $964,500 $560,125 $505,225 $85,000 $3,219,350 Automotive $454,500 $413,500 $302,125 $320,225 585,000 $1,575,350 Construction & Major Renovation $460,000 $345,000 $150,000 $150,000 $1,105,000 Machinery & Equipment $190,000 5.206,000 $108,000 $35,000 $539,000 Police & Fire Building 5150,000 5150,000 Construction & Major Renovation $150,000 $150,000 Grand Total $4,554,634 $2,191,500 $1,504,125 5717,225 5485,000 $9,452,484 39 FY 2015 Capital Outlay The Village of North Palen Beach Fiscal Year 2014-2015 Budget General Fund Capital Outlay (Funding Source: C IP Funds) Departmenr mount Priority Community Development Prettier- lotter 5.000 -;.coo 1 Library Air Handler replace uEl(6) 62,634 6-1-634 1 Police Vehicle Replacement-Unmarked Taurus 33.000 1 Vehicle Replacement-blaiked BlackfWhite Explorer 36.500 1 Vehicle Replacement-Marked BlacklWhite Taunts 35500 1 Vehicle Replacement-b,biked K-9 Blaclf.-Mite Explorer 36,500 1 Police Radio Replacement 154,000 CAD System{WOW Soft-die S32k Haulware+License y 512,000 Replacement Boat Ewes 32-000 839,500 4 Fire Rescue Power-lift Stretchers 6,'.000 1 Hydraulic Extrication Tools 72.000 _' Vehicle Replacement-Piclszrp Truck 27.000 166.000 Continued on next slide. . . 40 FY 2015 Capital Outlay (by priority) continued . . . The Village of North Palm Beach Fiscal Year 2014-2015 Budget General Fund Capital Outlay (Funding Source: CIP Funds) Department amount Priority Public Works Uachinery&Equipment: Front Load Sanitatiom Colfeetson Trick 255,000 1 Front Load Dumpsteis-Commercial,accounts 110,000 2 Giapgle Collection Tivck 130,000 3 Caralma SluffI-Senes Platfaam Boat 12,540 3 Ford F450 Crew Cab Truck 57,000 564,500 4 Improvements: Eatman Rn-er hrigation Pump 5taticm 80,040 1 Enerp,Consenation Retrofits 30,000 2 Asphalt Remirfacine-Alleys 150,000 3 5enzce Allen Wall-East 100,040 4 FW. Site Drainage&Lot Resurfacing 130,040 5 Public Works Vehicle Fork Bay 50,040 544,004 1-1110.4111C 5 Parks.0 Recreation GsaMa,ram a-.-ider 15,040 1 Pool Chonnation Feeder 15.040 Kiddie Post Renovation 150,000 3 Air Handler rep acement(2) -11,040 4 Pool Heater 35-D40 5 Community Center Parking Lot Resurfacmg 40.040 6 Anchorage Park Phase 2{*) =1o0,000 3,37+.W0 *Subject to apprm-al ofgrant finding Total Fiscal Year 2014-2013 Capital Outlay (Includes Anchorage PcrkPhase 2Project) S 4._55, Total Fiscal Year 2014- 13 Capital Outla Doesn _� 'r i"clude Anchor-age P a a Park Phase 2ro-ecr ', ?.��.�� 0 Unassigned fund balance will need to be used to fund the FY 2015 CIP! 41 Section 6 FY 2015 Budget Recap ➢ General Fund Unassigned Fund Balance ➢ General Fund Millage Options ➢ FY 2015 Proposed Budget Summary ➢ FY 2015 Proposed Budget Recap 42 General Fund Unassigned Fund Balance General Fund Unassigned Fund Balance calculation Amount of Unassigned Fund Reserve FY 2014 Adopted Balance as of As a % of Reserve Available for #of General Fund Budget 09/30113 Budget Amount spending months $ 18,614,912 $ 11,343,219 61% S - current 7.31 17% $ 3,103,106 $ 8,240,113 2.00 25% $ 4,653,728 $ 6,689,491 3.00 35% $ 6,515,219 $ 4,828,000 4.20 40% $ 7,445,965 $ 3,897,254 4.80 45% $ 8,376,710 $ 2,966,509 5.40 50% $ 9,307,456 $ 2,035,763 6A0 "*Alt Hate percentage: 30% $ 5,584,474 S 5,758,745 3.60 *Alternate percentage. 42% $ 7,762,418 S 3,580,801 5.00 * Note: $277,500 Anchorage Park Grant Match Approved in FY 2014 will reduce this amount 43 FY 2015 Millage Selection Options 112014 MilliBe Rate 6.8731 Millage Table FI 2014_-kd-Valorem Proceed: 9,973,180 1.00 mg- $ 1,528,729.00 _75 MIL $ 1,146,547.00 FY 2014 GROSS Iaxable Value S 1,627,131,467 IMIMI:e im GR05,rmbk vilne .50 MIL $ 764,365.00 $ 81,757,377 �A-:D .25 MIL $ 3&2,182.00 FY 2015 GROSS Taxable Value S 1,609,188,844 _10 MIL $ 152,873.00 FY 2015 HUDGETART Taxable Value(95%) S 1,518,7 29,40; FY 2015 Rolled Sack Rate 6-45574 Increase.'(Decrease) %increase' aver 2014 Ad- Fi-1015 Budget (decrease)over FY Calculations for selection of ntil121ze rate: )Tillage Rate Ad-Valorem Valorem Overage i(Shortfall) 2015 RSR Retain FY 1014 Mdla-,e Rate 6.8731 S 14,507,110 5 533,830 5 (995,454) 4.W--u FY 20114 Rolled Back Rare 6.1574 S 14,024,490 S 51,214 S (1,478,074) 0.004-u II&-e Rate Required io retain FY 1014.W-Valorem 6.6239 S 9,973,280 S - S (1,5,9,286) -O..Zl�� FY 2415 Majority Vote Rate 8,6199 S 13,177,495 S 3,204,;15 S 1,674,931 31AS% FY 241:Two-Thirds Vote Rate 9,4519 S 14,496,259 5 4,521,984 S 2,992,695 44.60°14 StatatoryUaximum 10.0000 S 15487,294 S 5,314,414 S 3,784,730 52.50% I'Manager's Proposed Rate ?.6004 11,618,343 S 1,615,464 11-5,779 111.909 5 *Note: Manager's Proposed Rate of $7.60 mils establishes the maximum millage rate that can be set by Council in September! 44 FY 2015 Proposed Budget Summary i � '� � • f Total Budget: i age = $7.6�fi� General Fund Country Club Total Personnel $ 14,858,962 $ 11203,514 $ 16,062,476 Operating 51075,340 21150,078 71225,418 Capital 10,000 0 10,000 Debt Service 0 538,151 538,151 Contingency 115,779 19,371 135,150 Total $ 20,060,081 $ 3,911,114 $ 23,971,195 Positions: General Fund Country Club Total Full-Time 143 8 151 Part-Time 66 65 131 Tota 1 209 73 282 45 RECAP : Manager's " Proposed " FY 2015 Budget%Wff Establishes a "tentative" Millage Rate at 7.60 Mils. Provides a balanced budget for FY2015. R Provides a Country Club Contingency of $19,371 ' Q Provides a General Fund Contingency of $115,779 Q Provides for employee wages in accordance with bargaining units (Fire Union is still in Union Negotiations...Retro's will be calculated as of 10/1/13). id Q No utilization of prior year's unassigned reserves for the operating budget; however, Unassigned reserves will need to be used for capital improvements (FY 2015 Total Capital = 274547634). Q NO reduction of Village services! 46 Section 7 FY 2015 Tentative Millage Rate ➢ Establish a "tentative" Millage Rate ➢ Set 1 st Village Public Hearing Date 47 Tentative Millage Rate Choose to establish a millage rate up to 8.6199 with a simple majority vote of Council. Choose to establish a millage rate between 8.762 and 9.4819 with 2Z3 vote of Council Choose to establish a millage rate above 9.4819 with a unanimous vote of Council Manager's Proposed Millage Rate is 7.6000 mils...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. 48 Village Budget Hearings September 2014 September 11th and the 25th Sunday Monday Tuesday Wednesday Thursday Friday Saturday 1 2 3 4 5 6 7 8 9 10 11 12 13 ��, • County Budget School Board 14 15 16 17 18 19 20 21 22 23 24 25 26 27 i County Budget ! t 28 29 30 49 FY 2015 Budget Workshop Schedule Day Date Time Subject Wednesday May 7, 2014 7 — 10 pm Council Goal Setting, Mid-Year Budget Review, CIP Review Wednesday July 16, 2014 7 — 10 pm Budget Overview—General Fund & Country Club Thursday July 24, 2014 7:30 pm Council Meeting Manaluer's Proposed Budget Presentation Wednesday July 30, 2014 7 10 prri Country Club Departn-iental Budgets: Gulf/'Re sta u ra nt/Ad m in istrati o n Wednesday August 6, 2014 7 10 prn General Fund Departmental Budgets: Council/Clerk/Village Attorney/Village Manager/HR/Finance/IT/Debt & Other Wednesday August 13, 2014 7 10 pm General Fund Departmental Budgets: Police/Fire Rescue/Community Development Wednesday August 20, 2014 7 — 10 pm General Fund Departmental Budgets: Public Works/Parks & Recreation/Library Wednesday August 27, 2014 7— 10 pm Budget Recap and Millage Discussion Note: The FY2015 Budget Workshop schedule has been developed to serve as a guide only; dates and times are subject to change. 50 Questions Answers ? 51