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Proposed BudgetThe Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Award Presentation Award to the Village of North Palm Beach, Florida for its annual budget for the fiscal year beginning October 1, 2013. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for an award in 2015. FY 2015 Proposed Budget Page 2 of 297 Guide for Readers The purpose of this section is to provide the reader with a guide to the document's contents: where and how to find the information and how to understand or use the information. The Fiscal Year 2015 Annual budget for the Village of North Palm Beach, Florida is intended to serve four purposes: 1. The Budget as a Policy Guide: As a policy document, the budget indicates what services the Village will provide during the twelve -month period beginning October 1, 2013 and why. The Budget Message summarizes the challenges facing the Village and how the budget addresses them. The Department budget sections provide major goals and objectives for each department in the Village. 2. The Budget as a Financial Plan: As a financial plan, the budget outlines how much Village services will cost and how they will be funded. The Budget Summary provides an overview of the budget, including major revenue and expenditure categories. 3. The Budget as an Operations Guide: As an operations guide, the budget indicates how services will be delivered to the community. The Departmental budget sections outline the number of authorized positions and department appropriations approved by the Village Council for the provision of services by each department. An organizational chart is provided to show how the Village is structured for efficient and effective work. 4. The Budget as a Communications Device: The budget is designed to be user friendly with summary information in text, tables and graphs. A glossary of budget terms is included after the Appendix section for your reference. Finally the budget includes the Budget Message Section which provides the reader with a condensed analysis of the fiscal plans of the Village for the upcoming fiscal year. Copies of this document are available for review at the Village Clerk's office and the Village Library. In addition, this document can be accessed through the internet at http://www.village-npb.org. The table of contents lists every subject covered in this document and its page number. As a further aid, the budget document is divided into the following seven major sections: Introduction This section includes the budget message, which provides a narrative of where we have been and where we are going in the upcoming year. The message provides a broad perspective of services provided and discusses taxes and millage rates, changes in operations, significant differences in revenues and expenditures, and the focus and direction of the budget year. The introduction section also includes general information about the Village, its budget philosophy and process, debt administration, fund balance overview and other general information. FY 2015 Proposed Budget Page 3 of 297 General Fund This section provides revenue and expenditure summaries, budget comparisons and computation of taxable value. Also included are details of all estimated revenues and departmental expenditures. An overview of each department is included in this section. Each department's section includes the following: an organization chart, mission statement, goals and objectives, performance measures and major changes for each department. Country Club Fund This section includes all of the departmental details and information as in the General Fund for the Village of North Palm Beach Country Club. Pam This section includes the Village's comprehensive pay plan and pay ranges. Capital Improvement Plan This section includes the Village's five year capital improvement plan. Statistical Section This section highlights multiple year comparative trend analyses and data, physical, economic, social and political characteristics of the Village. Appendix This section includes the Glossary and a list of Acronyms used throughout this document. We hope this guide has aided in finding and understanding information contained in the Village's budget. If any information is unclear or if additional information is necessary, please call the Finance Department at (561) 841 -3360. FY 2015 Proposed Budget Page 4 of 297 Village of North Palm Beach FY 2014 -2015 Budget Table of Contents Description Page Number Budget Cover 1 GFOA Distinguished Budget Award 2 Guide For Readers 3 -4 Table of Contents 5 -8 Introduction 9 Manager's Budget Message 10 -15 Organizational Structure 16 Village Officials & Administrative Staff 17 Village Boards & Committees 18 -20 Village Overview / Demographics 21 Village Zoning Map 22 Village History 23 -26 Village Departments 27 -29 Village Budget at a Glance 30 Budget Preparation Process 31 -34 Fund Structure 35 Basis of Presentation, Basis of Budgeting & Budgetary Accounting 36 -39 Financial Policies 40 -42 Debt Administration 43 -44 Fund Balance Overview 45 -47 Strategic Planning 48 -51 Long Range Planning 52 -54 General Fund Budget 55 General Fund Organization Chart 56 General Fund Budget Summary 57 General Fund Revenues 58 General Fund Revenues Graph 59 General Fund Revenue Analysis 60 General Fund Revenue Detail 61 -67 General Fund Expenses 68 General Fund Expense Graph 69 General Fund Expense Detail 70 -72 General Fund Operating Highlights 73 Generla Fund Department Summaries 74 Village Council Organization Chart 75 Village Council Narrative 76 -78 Village Council Department Summary 79 Village Manager Organization Chart 80 Village Manager Narrative 81 -84 Village Manager Department Summary 85 Human Resources Organization Chart 86 Human Resources Narrative 87 -90 Human Resources Department Summary 91 FY 2015 Proposed Budget Page 5 of 297 Description Village of North Palm Beach FY 2014 -2015 Budget Table of Contents Page Number Finance Organization Chart 92 Finance Narrative 93 -96 Finance Department Summary 97 Information Technology Organization Chart 98 Information Technology Narrative 99 -101 Information Technology Department Summary 102 Village Attorney Narrative 103 Village Attorney Department Summary 104 Village Clerk Organization Chart 105 Village Clerk Narrative 106 -109 Village Clerk Department Summary 110 General Services - Village Hall Narrative 111 General Services - Village Hall Department Summary 112 Police and Fire Organization Chart 113 Police and Fire Department Summary 114 Police Org Chart 115 Police Narrative 116 -122 Police Department Summary 123 Fire Rescue Org Chart 124 Fire Rescue Narrative 125 -127 Fire Rescue Department Summary 128 General Services - Police and Fire Narrative 129 General Services - Police & Fire Building Department Summary 130 Public Works Organization Chart 131 Public Works Narrative 132 -137 Public Works Department Summary 138 Public Works Administration Department Summary 139 Facility Services Department Summary 140 Vehicle Maintenance Department Summary 141 Sanitation Department Summary 142 Streets & Grounds Department Summary 143 Community Development Organization Chart 144 Community Development Narrative 145 -149 Community Development Department Summary 150 Community Planning Department Summary 151 Building Department Summary 152 Code Enforcement Department Summary 153 Library Organization Chart 154 Library Narrative 155 -157 Library Department Summary 158 FY 2015 Proposed Budget Page 6 of 297 Village of North Palm Beach FY 2014 -2015 Budget Table of Contents Description Paee Number Parks & Recreation Organization Chart 159 Parks & Recreation Narrative 160 -164 Parks & Recreation Department Summary 165 Recreation & Special Events Department Summary 166 Tennis Department Summary 167 Pool Department Summary 168 Reserves & Other Narrative 169 Reserves & Other Department Summary 170 General Fund Charts & Graphs 171 Taxable Value & Ad Valorem Tax Revenue 172 Millage Rates 173 Ad Valorem and Budget Last Five Years 174 Ad Valorem Tax vs. Budget Table 175 Property Assessed Valuations 176 General Fund Expenses as a Percent of Assessed Value 177 General Fund Fee Schedules 178 General Services Fee Schedule 179 Code Compliance and Community Planning Fee Schedule 180 Building Department Fee Schedule 181 -182 Buisiness Tax Receipt Fee Schedule 183 -188 Public Safety Fee Schedule 189 Recreation Fee Schedule 190 Country Club Budget 191 Country Club Organization Chart 192 Country Club Narrative 193 -197 Country Club Summary 198 Country Club Highlights 199 Country Club Revenues 200 Country Club Revenue Graph 201 Country Club Revenue Detail 202 -204 Country Club Expenses 205 Country Club Expense Graph 206 Country Club Expense Detail 207 -209 Department Summaries 210 Golf Budget Summary 211 Golf Membership Fees 212 Golf Club Memberships & Rates 213 Walk -In Rates 214 Food & Beverage Budget Summary 215 Administration Budget Summary 216 FY 2015 Proposed Budget Page 7 of 297 Village of North Palm Beach FY 2014 -2015 Budget Table of Contents Description Page Number Pay Plan 217 Pay Plan Narrative 218 -220 Comprehensive Pay & Classification Plan 221 -224 Pay Ranges 225 -227 Five Year Position Summary 228 Employees by Function (Last Ten Years) 229 Five Year Capital Improvement Plan (CIP) 230 CIP Narrative 231 -236 CIP Chart 237 CIP Summary 238 CIP Department Summaries 239 General Fund Capital Outlay 240 Department Summaries and Capital Request Forms 241 -276 Statistical Section 277 Operating Indicators by Function /Program 278 Principal Employers 279 Net Assessed Value & Estimated Actual Value of Taxable Property 280 Capital Asset Statistics by Function/Program 281 Ratios of Outstanding Debt by Type 282 Principal Property Taxpayers 283 Property Tax Levies & Collections 284 Property Tax Rates - Direct & Overlapping Governments 285 Appendix 286 Acronyms 287 Glossary of Terms 288 -297 FY 2015 Proposed Budget Page 8 of 297