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FY 2015 Adopted BudgetADOPTED BUDGET VILLAGE OF NORTH PALM BEACH FL FY 2015 The 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 Adopted Budget Page 2 of 294 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, 2014 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 Budizet 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 Adopted Budget Page 3 of 294 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 Adopted Budget Page 4 of 294 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 Adopted Budget Page 5 of 294 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 Adopted Budget Page 6 of 294 Village of North Palm Beach FY 2014 -2015 Budget Table of Contents Description Page 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 Adopted Budget Page 7 of 294 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 -273 Statistical Section 274 Operating Indicators by Function/Program 275 Principal Employers 276 Net Assessed Value & Estimated Actual Value of Taxable Property 277 Capital Asset Statistics by Function/Program 278 Ratios of Outstanding Debt by Type 279 Principal Property Taxpayers 280 Property Tax Levies & Collections 281 Property Tax Rates - Direct & Overlapping Governments 282 Appendix 283 Acronyms 284 Glossary of Terms 285 -294 FY 2015 Adopted Budget Page 8 of 294 FY 2015 Adopted Budget Page 9 of 294 THE VILLAGE OF NORTH PALM BEACH PnUM�� 501 U.S. Hwy 1, North Palm Beach, FL Telephone: (561) 841 -3380 • FAX (561) 848 -3344 September 25, 2014 The Honorable Mayor and Village Council Village of North Palm Beach North Palm Beach, Florida 33408 RE: Fiscal Year 2014/15 Annual Budget To Honorable Village Mayor and Council, I am pleased to share this Fiscal Year 2014 /15 Annual Budget for the Village of North Palm Beach. This budget reflects a plan to maintain and improve service to our Village residents for the coming fiscal year. The budget allocates scarce resources among departments providing financial resources that continue Village improvements. Department management has prepared an ambitious list of Village projects and operational improvements that follow guidelines established by Council's goals and objectives. This budget document identifies broad plans, operational responsibilities and financial guidance that will continue Village improvements throughout the coming year. Budget Format The Administration has taken steps to make this a user - friendly budget document. This budget provides a common source of meaningful information for many different users. The budget depicts our Village managerial and oversight responsibilities as outlined by the Administration's department organizational structure (organizational charts). This managerial structure assigns operating and oversight responsibilities among Village departmental areas. Village Departments have included a detailed discussion of their individual goals, operational service, program improvements, and staffing and capital project expenditures for their respective areas. This document is intended to make our Village budget process more meaningful to officials, the Administration / Management staff and to our residents. With our ongoing efforts to maintain an open exchange of municipal information, understanding how Village resources are received and expended is of great importance. As part of our continuing effort to give access to all citizens, the Village Administration will place this budget document on the Village website (www.village- npb.org). Budget Goals The Village obtains a major portion of its annual general fund financial resources (56.41 %) from ad valorem property taxes. The Village does not assess many of the traditional taxes that other municipalities use for generating revenue. Rather, it primarily depends on ad valorem taxes to fund services. As a result, residents are not assessed additional taxes for utility, solid waste, storm water, or fire rescue. Improved property valuations and an improved state and national economy make the 2014/15 budget year the most promising in recent memory. The following is a brief synopsis of those legislative reform bills that have continued impact on the Village's budget over the past few years: HB 1B: Which was enacted in FY 2007/08 limits the authority of local governments to levy ad valorem taxes for the budget years 2007/08 and beyond. For the FY2008/09 budget and beyond, ad valorem taxes will be capped at the rolled back rate plus an adjustment based on the growth of the per capita personal income. Amendment One: In FY 2007/08 this amendment increased the homestead exemption from $25,000 to $50,000 (for property values $50,000- $75,000), except for school district taxes. Amendment One also allows property owners to transfer (make portable) up to $500,000 of their Save Our Homes benefits to their next homestead when they move within the state. FY 2015 Adopted Budget Page 10 of 294 With respect to non - homestead property, Amendment One limits (caps) the annual increase in assessed value for non- homestead property to ten percent, except from school district taxes. The amendment also provides a $25,000 exemption for tangible personal property. The FY 2014/15 budget was developed collaboratively with assistance from a wide array of the Village supervision and staff. This collaborative effort allowed the Administration to consider past and current practices and procedures. In partnership with our Village staff, opportunities were identified for new and improved services, programs, and projects. During this review, the Administration held several discussions with members of our Village team to consider and develop enhanced services and projects for the coming fiscal year. Many of these projects are summarized in the "General Fund Expenses" section following this narrative. The details of our Department operating plans, projects and improvements may be found in each respective Department's budget narrative. Using a collaborative budget preparation approach, the Administration maintained a balanced focus between high quality resident service, operating effectiveness and fiscal responsibility. In setting goals during the budget planning process, our staff team maintained an awareness of balancing our many levels of municipal service with our valuable and scarce Village financial resources. In all cases, the Administration placed the highest priority on services that are most valued by our residents — with a commitment to provide these in an effective and efficient manner. Our budgetary emphasis centers on the Council's budgetary goals: 1. Protect the Financial Integrity of the Village a. Seek alternative sources of funds including grants. b. Seek to influence Florida legislature in areas of unfunded mandates, taxation, and revenue sharing. c. Continue to advance a business - friendly atmosphere in the Village and work with the Northern Chamber of Commerce to encourage new businesses and promote economic development. d. Actively pursue annexation opportunities. 2. Maintain a High Quality of Life in the Village a. Improve and maintain Village waterways as a unique Village asset. b. Maintain the highest quality of public safety services through national accreditation of its law enforcement component and through fire rescue level of service partnerships. c. Enhance communication with residents through mediums such as the Village Newsletter and website. d. Improve communication and response to the public; encourage suggestions from the public. e. Maintain service levels. f Update and maintain the Code of Ordinances to match contemporary requirements. 3. Maintain and improve all Recreational Facilities of the Village a. Maintain high level of appearance and condition of Village parks and recreational facilities, including the Country Club. b. Increase involvement in recreational activities by expanding programming for all age groups. c. Actively promote resident and non - resident use of the Country Club facilities. d. Enhance golf membership through increased member events. e. Enhance and promote pool, tennis, and park amenities. f Enhance and promote organized youth sport leagues and programs within the Village. 4. Enhance the Spirit and Participation of our Community a. Encourage resident participation in Village Boards, programs and events. b. Improve communication with businesses; encourage participation of businesses in Village events. c. Initiate activities that encourage Village volunteer service. FY 2015 Adopted Budget Page 11 of 294 5. Improve the Overall Appearance of the Village a. Continue improvement of code compliance and education with special emphasis towards the abatement of nuisance and abandoned properties. b. Support implementation of the Northlake Boulevard Overlay Zoning to bring about uniform beautification. c. Maintain uniformity of Village property design, colors and signage. d. Maintain high standards of overall appearance throughout the Village including commercial, residential, village - owned properties and roads. e. Identify areas needing attention. 6. Continuously Evaluate the Way We Work a. Conduct a department -by- department review of key work processes to determine what can be improved and implement improved procedures. b. Build a human resources capability that brings consistency in policies and procedures across all departments while remaining current, relevant, and compliant with federal, state, and local personnel and labor laws. 7. Implement the Pay for Performance System a. Evaluate and update procedures and establish appropriate performance measures. b. Develop metrics for evaluation of work processes for eventual integration in a balanced scorecard measurement system. Budget Objectives A general listing of our Village's annual budget Objectives are reflected in the following bullets. From a financial viewpoint, the Village's gross taxable property values have increased this year to $ 1,609,188,844. The following budget Objectives have been developed by the Administration and are reflected in this Budget: • Provide sufficient funding to maintain the Village infrastructure, roadways and facility maintenance. • Ensure that Village equipment is replaced in a timely and consistent fashion allowing staff to achieve and maintain high levels of quality and service. • Evaluate current staffing levels in all Village Departments to ensure the best and economically provided for community service. • Explore "outsourcing" opportunities of service related components within the respective departments as a cost savings measure. • Maintain a balanced budget while providing for needed non- recurring capital project and equipment expenditures. • Implement a program of improvements in employee compensation, benefits, personnel administration, and employee appraisals in accordance with discussions and agreements reached with Council. • Implement changes in both procurement and project management as recommended by staff and external auditors. The Administration encourages establishing a minimum designation of Village General Fund Balance or core investments equal to approximately 35% to provide an important and meaningful financial balance that would be available in the event of unforeseen occurrences. The General Fund Unassigned Fund Balance at September 30, 2013 is $11.34 million, which represents 57% of the Fiscal Year 2014/15 General Fund Budget. Note: The actual fund balances for fiscal year 2013 -2014 will be available upon completion of the Village's annual audit in early 2015. The Village's primary investment objective, in priority order of investment activities, shall be: safety; principal liquidity; and the maximizing of investment income. The Village's investment portfolio will be broken into two primary categories, Operating and Core investments. The Village Administration will maintain local, liquid funds equal to a minimum of one - twelfth of the adopted budget. Administration will follow established investment strategies in accordance with the prevailing investment policy of the Village. The Administration has continued to refine and develop the Village's organizational structure to help shape and focus staff's responsiveness, accomplishments, training, supervision, and performance. Village employee compensation and benefits account FY 2015 Adopted Budget Page 12 of 294 for roughly 71.47% of the Village FY 2015 General Fund budget, a decrease from 75% in the Village FY 2014 General Fund budget. Budget Highlights: The FY 2014/15 budget reflects a renewed commitment and predictable funding for community infrastructure in areas such as roadways, neighborhood sidewalks and lighting, public buildings, and park facilities. The Community Development Department will focus on meeting the demands of our Village's business and neighborhood redevelopment. Community Development will continue to concentrate staff resources in areas of construction, permitting, licensing, and community planning while reinforcing improvements in customer service. The continuing analysis and pursuit of annexation opportunities, zoning and redevelopment enhancements and improvement of our business and development regulations is also a function of the Community Development Department. This Department will better align our Village with statutory development guidelines and help to meet steadily growing expectations of homeowners and developers. The Parks and Recreation Department will renew its focus on enhancing programs to all age groups and at each of the six facilities. Anchorage Park will host a variety of events in this upcoming year to include: movies in the park; organized volleyball leagues; the Village's annual fishing tournament; and Heritage Day. The parks continue to be maintained by an outside service, which has been funded under the "contractual services" line. The new Veterans Park was completed in time for the Veterans Day observance. The park has also been configured so that it was the focal point for our Holiday celebrations in December. The Public Works Department has oversight of Village sanitation, infrastructure, streets, facilities, equipment, and roadways. This Department will play a major role in maintaining and expanding our focus on community appearance during the coming year. Roadway appearance will be emphasized with improved median and swale plantings. Public Works will also play a key role in our expanded emphasis on both project management and procurement. Additionally, Public Works will begin a three year project to reduce electrical costs to the Village. The Public Works Department will also continue to evaluate the way we collect our trash. In the last year, a total of 4 accidents with Jitneys have occurred and we need to develop a safer and more cost effective approach to trash collection. With the scheduled replacement of one of our large packer trucks, we see an opportunity to implement a new concept on a test basis that will reduce the risk of injury and ultimately be more cost effective. The Village of North Palm Beach was selected to be a pilot recycling program with the Solid Waste Authority (SWA). The Police Department has continued improvements in neighborhood outreach, crime suppression and crime clearances. Communication between neighboring police departments has and will continue to enhance crime prevention, response and solution. For the second consecutive rating period (3 years), the Village's Police Department received the coveted CALEA National Accreditation for law enforcement agencies. Through diligent efforts of Council and staff, the Country Club finances have stabilized, from the standpoint of both golf and restaurant operations. Village Administration will continue to evaluate both financial and operational aspects of this facility with an aim toward delivering high quality service and an enjoyable recreation experience. Administration and Council commissioned a market analysis project that solicited input from residents on a variety of issues including the future of the County Club facility. Information from that research will help us create a vision for the future which we can integrate into planning for both programs and facility improvements at the clubhouse. The Administration continues with implementation of an optical records storage system, which will be an ongoing project. This system will be used by all Village operating departments (Community Development, Finance, Human Resources, and Country Club). Optical record storage systems are now widely used by governments and meet all State record storage requirements. This allows the Village to transition, over time, from paper records to optically stored records. Optical storage FY 2015 Adopted Budget Page 13 of 294 permits digital "look up" of any optical record "at will" through the convenience of a simple computer search. Optical storage systems are commonly used by many local governments and the cost is relatively modest when considering the time - savings and customer service improvements they offer. The Village's operating millage rate would increase to $7.3300 mils (The current millage rate is $68731 mils). The Village has no outstanding general obligation bond debt; therefore, the combined total millage rate of the Village would equal $7.3300 mils. Much of our Administration's budget deliberations reflect judgment "trade- offs" between increasing costs, desired service improvements and the need for capital items. Capital budget needs over the next five (5) years will be leveled off to avoid the bow effect that has caused the budget to fluctuate at extreme levels in past years. In FY 2015, the Council has set aside two - tenths (2/10) of a mil (or $305,746.00) to be dedicated to future Capital Improvement Plan needs. The Police Department's CAD, Dispatch and 911 functions will be transitioned to the North County Dispatch Center. This allowed the Village to reduce the budget by seven (7) Dispatcher positions, and realize an estimated net cost savings of $2.01 million over the next five years. Personnel Staffing and Benefits The preparation of this portion of the budget continues to be challenging based on continuing increases in the cost of employee compensation and benefits. The Village implemented the compensation plan completed by Evergreen Consultants in the FY 2013/2014 budget. The revised compensation plan increased the base of the employee compensation pay plan by 8.5 %. The Village will continue to apply more resources toward training staff, in order to make sure employees are equipped with the tools they need to offer exemplary service. We will continue emphasis on succession planning to encourage staff to develop their skills and capabilities in preparation for growth within the organization. There are isolated personnel changes recommended to provide for improvements to our organizational structure, and meet Council Goals. Retirement contribution levels for the General Employee "Defined Benefit" Retirement Plan will decrease from 20.82% to 19.54% in the coming year while employee contributions remain at 6 %. Retirement rates for Police & Fire will increase from 21.08% to 21.49% in the coming year. Police employee contributions increased from 2% to 2.67% in Fiscal Year 2014 and will continue to increase by .67% for the next two years for a total employee contribution of 4% by Fiscal Year 2016. The Collective bargaining agreement with the Fire union is still in negotiations. The Village's required contribution for the "Defined Contribution" plan, available through ICMA -RC, is fixed at 15% with a required 3, 5, 10 or 15% contribution by the participating employee. FPE and Police & Fire pension matters are subject to the Village's collective bargaining negotiations. Debt Administration The Village, in FY 2009/10, paid -off its last remaining General Fund debt obligation and is now debt -free. This move was made possible through cost saving measures to include: workforce reduction strategies and the utilization of the General Fund Unassigned Fund Balance. In the Country Club Enterprise Fund, loan repayments are reflected as appropriate and have been provided for in this budget as required by each existing Village loan agreement. continued on next page FY 2015 Adopted Budget Page 14 of 294 Budget Conclusion The FY 2014/15 Budget reflects continued improvement to citizen services, public safety, public facility maintenance, and emphasizes improved community appearance and financial stability. The budget plan promotes the administration of the Village in an effective, efficient manner. Most importantly, the budget provides necessary resources for the Village of North Palm Beach to maintain and further improve services to our 12,184 residents. Several operating and capital improvement project highlights are planned in the FY 2014/15 budget that supports the goal of continually improving our Village using a "Resident Service" focus. Many of these budget highlights are shown on tables in the following pages. In summary, the FY 2014/15 budget recommends the following operational funding: • Establish the Village Operating "Millage Rate" at $7.3300 mils • Utilization of $102,000 from the General Fund Reserve for Future Tax Relief to reduce the millage rate The millage rate of $7.3300 mils includes an appropriation of two - tenths of a mil for a total of $305,746.00 to be transferred to the Capital Projects Fund to finance the General Fund's Capital Improvement Plan. The preparation of this Annual Budget document could not have been accomplished without the tireless collaboration of all Village departments and the notable assistance of our Finance Department staff. The Village Administration would also like to acknowledge and thank Village Council for their collective guidance, diligence, perseverance, and stewardship during this difficult budgetary process. With respect to the workforce reduction strategies, decisions made, were neither easy or without tremendous heartache. All available options were exhaustively explored with a steadfast goal to improve service delivery levels while reducing costs. Several budget workshop meetings were held during the months of July, August, and September where Council has meticulously pored through the substance and content of this Budget. All refinements are incorporated in this "Final" FY 2014/15 Annual Budget document. Respectfully submitted, James P. Kelly, Village Manager Village of North Palm Beach, FL. FY 2015 Adopted Budget Page 15 of 294 Village Attorney Village Clerk Community Development VILLAGE OF NORTH PALM BEACH Organizational Structure The Residents Village Council Village Manager Human Information Finance Resources Technology Library VILLAGE BOARDS -Audit Committee -Business Advisory -Construction Board of Adjustment -Golf Advisory -Library Advisory -Pension Boards -Planning Commission -Recreation Advisory -Waterways Board -Zoning Board of Adjustment Country Club Parks Recreation Law I I Fire Enforcement I I Rescue Public Works FY 2015 Adopted Budget Page 16 of 294 Village Officials and Administration Staff Village Council: Mayor Darryl C. Aubrey Administrative Staff: L " Vice Mayor Robert A. Gebbia r, J( President Pro Tem David B. Norris Village Manager ......... ..........................James P. Kelly Village Clerk ................ ........................Melissa Teal Village Attorney ............................. Leonard G. Rubin Chief of Police ............. ........................Richard Jenkins Director of Finance . ............................... Sarnia Janjua Director of Public Works ..........................Brian Moree Director of Community Development ........... Chuck Huff Council Member William L. Manuel 4� F k Council Member Doug Bush Director of Library . ............................... Betty Sammis Director of Parks & Recreation .............. Mark Hodgkins Director of Human Resources ...................Loren Slaydon Director of Information Technology ....... Michael Applegate Director of Food & Beverage ...................Dave Naumann Director of Golf Operations (Interim) ......... Casey Mitchell Fire Chief ............... ...........................J.D. Armstrong Note of Annreciation We would like to thank all staff members for their contributions during the preparation of this budget document. Staff's demonstrated dedication and commitment to the Village ensures that the Village is "the Best Place to Live under the Sun. " FY 2015 Adopted Budget Page 17 of 294 Village Boards and Committees The Village Council of North Palm Beach appoints members of the community to boards, commissions, and committees to act in an advisory capacity to the Council, Manager, and Departments of the Village. The Village Council may create a board or committee in connection with any functions of the Village, or may create an ad hoc committee of limited duration. North Palm Beach board, commission, and committee members serve at the pleasure of the Village Council. Members of the Village Council attend meetings of Village boards, commissions, and committees on a rotation schedule in order to remain informed of Board business and concerns. Each appointed body has a specific scope of authority as provided by the Village Code of Ordinances and /or Florida Statutes. Boards, commissions, committees, and task forces may have administrative, managerial, quasi judicial, investigatory, and /or advisory powers dependent upon the enabling legislation. Boards, commissions, and committees are not responsible for day -to -day operations of the departments, operating policies of departments or the business decisions of the local government. Municipal advisory boards, commissions, and committees are comprised of dedicated citizens who volunteer their time and expertise to help their community. Boards, commissions, and committees are an integral part of citizen participation in local government and an important asset to the Village for proper growth and development and the long -term stability of our community. Our volunteers provide vital input in the decision - making process regarding present and future activities, programs, and policies. The Village of North Palm Beach has eleven (11) Boards, Commissions, and/or Committees: IJ Audit Committee IJ Business Advisory Board IJ Construction Board of Adjustment IJ Golf Advisory Board IJ Library Advisory Board IJ General Employees Pension Board IJ Police & Fire Pension Board IJ Planning Commission IJ Recreation Advisory Board IJ Waterways Board u Zoning Board of Adjustment Audit Committee The primary responsibility of the Audit Committee is to oversee and monitor the independent audits of the Village's financial statements from the selection of the independent auditors to the resolution of audit findings. The Audit Committee facilitates communication between the Village Manager's office, the independent auditors, and the Village Council, and serves as an advisor to the Village Council. The Audit Committee also has an annual responsibility to present a written report to the Village Council, which shows how the committee has discharged its duties and met its responsibilities. The written report also includes its findings as to the independent audits of the Village's financial statements. FY 2015 Adopted Budget Page 18 of 294 Business Advisory Board The Business Advisory Board serves as a liaison between the owners of businesses within the Village and the Village Council. The Business Advisory Board promotes business development and supports and sustains existing businesses by identifying business opportunities. Golf Advisory Board The primary responsibility of the Golf Advisory Board is to support and effectuate an outstanding golf experience at an affordable price through superior customer service, high quality playing conditions, and a wide variety of golf services tailored to members, residents and guests. The Golf Advisory Board has the duty to administer, review and interpret the Golf Course rules, regulations, policies and procedures, which include the following areas: member and resident comments and concerns; course procedures relating to starting times; shotgun events; tournament scheduling; charitable outings; special member events; and course and facilities condition. Library Advisory Board The Library Advisory Board serves in an advisory capacity ,� Jn to the Village Council and . ,4, .. makes recommendations as to present and future activities, planning, programs, capital improvements and facilities and other matters relating to the overall function and operation of the North Palm Beach Library. Construction Board of Adjustment and Appeals The Construction Board of Adjustment and Appeals hears appeals of decisions and interpretations of the building official and considers variances of the technical codes. General Employees Pension Board The General Employees Pension Board performs all duties and enjoys all rights and powers vested by law or ordinance and is responsible for administering and effectuating the provisions of the law relating to the general employees retirement fund. Police and Fire Pension Board The Police and Fire Pension Board performs all duties and enjoys all rights and powers vested by law or ordinance and is responsible for administering and effectuating the provisions of the law relating to the retirement fund for police and fire employees. Planning Commission The Planning Commission is designated as the ' governmental entity to act as the "local planning agency" in accordance with F.S. 163. The Planning Commission holds public hearings and makes recommendations regarding amendments to the appearance plan, the issuance of certificates of appropriateness, reviews preliminary and final plats, and performs any duties which lawfully may be assigned to it by the Village Council. Prior to annexation and changes to zoning ordinances, the Village Council seeks the advice of the Planning Commission. FY 2015 Adopted Budget Page 19 of 294 improvements and facilities overall recreational activity waterways. Recreation Advisory Board The Recreation Advisory Board serves in an advisory capacity to the Village Council and makes recommendations as to present and future recreation activities, planning, recreation programs, capital and other matters relating to the of the Village other than its Waterways Board The mission of the Waterways Board is to ensure that the waterways located within the Village, and the marina located at Anchorage Park, are maintained operated and improved to provide the safest, most efficient, economical and environmentally -sound water transportation route in the Village and to provide sound use of Village waterways that serve business, commercial fisheries, and recreation. The Waterways Board is responsible for identifying, analyzing, addressing, and publicizing issues that affect the Village waterways, citizens, and users. The Waterways Board is charged with building community support through education of its members, prospective members, community groups, and relevant government officials. The Waterways Board recommends improvements and establishment of policies to the Village Council. Zoning Board of Adjustment and Appeal The Zoning Board of Adjustment hears and decides appeals and variances. The Zoning Board of Adjustment has the power to authorize variances from the terms of the ordinance as will not be contrary to the public interest when, owing to special conditions, a literal enforcement of the provisions of the ordinance would result in unnecessary and undue hardship. In order to authorize any variance from zoning ordinances or regulations, the Board must find that certain conditions exist, according to specific requirements set forth in the Code of Ordinances. The Zoning Board of Adjustment hears appeals when it is alleged that there is an error in any order, requirement, decision, or determination made by an administrative official in the enforcement of any zoning ordinance or regulation. FY 2015 Adopted Budget Page 20 of 294 Village Overview / Demographics Location The Village of North Palm Beach is located on the sunny east coast of Florida, 9 miles north of West Palm Beach in Palm Beach County. The land area of the Village is approximately 5.2 square miles. The Village has an abundant amount of waterfront property created by a num- ber of lakes, canals, and the Atlantic Ocean. With such assets as warm weather, sunshine, golf, ocean fishing, boating, sandy beaches and balmy breezes, the Village has much to offer en- thusiastic people who are raising families or are looking to retire. Villa -ze Government Ta lla North Palm The Village of North Palm Beach was incorporated as a political subdivi- sion of the State of Florida in 1956. Village government operates under the Council- Manager form of government. The Village Council consists of five, non - partisan at -large council members, elected for two year, over- lapping terms, with a Mayor, Vice Mayor, and President Pro Tem selected each year by the council members. The Village Council meets in regular session twice each month for purposes of setting policy and carrying out the legislative matters of the Village. The Village Council appoints the Village Manager, Village Clerk, and the Village Attorney. The administrative day to day responsibilities are carried out through the Village Manager. The Village Manager acts as the Chief Administrative Officer of the Village and is responsible for directing all Village employ- ees other than those hired directly by the Village Council. The Village provides a full range of municipal services including Public Safety, Sanitation, Recreation, Library, Streets & Roads Maintenance, Public Improvements, Planning, Zoning & Building, and General Ad- ministrative Services. The Village also manages an enterprise operation which is the op- eration of its golf and Country Club. Population The Village is primarily a residential community with a population of approximately 13,000 which increases to approximately 20,000 during the winter months by residents who list their northern homes as their official place of residence. Residents are generally in the middle to upper income brackets. Demo -araphics Per Capita Income .............. ............................... $45,563 Median Household Income .... ............................... $65,815 Median Age .............................. ...........................50.4 Infrastructure Public Safety Police Stations ................... ..............................1 Fire - Rescue Stations ............ ..............................1 Public Elementary Schools (County) .. ..............................1 Leisure Services: Tennis Courts ................... .............................12 Marina........................... ..............................1 Swimming Pool ............... ............................... 1 Parks............................ ............................... 4 Libraries........................ ............................... 1 Country Club: GolfCourse ..................... ..............................1 Driving Range .................. ..............................1 General Government Number of General Govt. Buildings .....................11 Public Works Miles of Streets .............. ............................... 36 Number of Street Lights .. ............................... 513 FY 2015 Adopted Budget Page 21 of 294 C, cc �m rn NORTH PALM SEACH m _, a WA TER WA y v C1 1 °r - - _ rn 0 - . y 0 1 rs Y uYo' :' p C Z L - _ Z A N ° 2 maz 1 � °°Vi=a r " z n Noy LI 1 m 1 0 r> s mn n �y e D V m y r -o - fu S.0 - , m $ 1 � 1 r 1 ro x 1 mmr , s(l�m�� cc .m m O O yyHyd 3aIS3xv'l 1 1 mz. z n S � n m X7 I m� 1 1 1 _ o I �I 1 # aNd�sl NOOO I S Village History North Palm Beach Area before Incorporation: 1892 Albert Sawer was given a warranty deed by the State of Florida with the stipulation that he improve, cultivate or sell the land before 1907. This land included Lake Park and North Palm Beach. Sawyer died in 1903 and willed the trust to his son, Albert. The 1907 deadline was extended to 1927. 1919 Albert Sawyer, Jr. sold the deed to Barton Peck in 1915 for $1140. Peck sold the deed to Harry & Mabel Kelsey for $100,000. Kelsey moved to Silver Beach and bought 14 miles of oceanfront and lakefront property between Miami & Jupiter, including 100,000 acres which later became Kelsey City/Lake Park and North Palm Beach. He purchased the Florida East Coast Canal, which is part of the Intracoastal Waterway, and operated it as a toll waterway with a toll chain across the intracoastal to stop boats and collect a fee. Dredg- ing became costly so Kelsey sold the waterway to the state. 1923 Kelsey City was incorporated in 1923 after Kelsey had laid out his carefully zoned town. Over 100 houses were built by him and these homes sold quickly. 1926 Kelsey, with the help of Paris Singer (Singer Island is named after him), built an 18 hole golf course and Winter Golf Club- house ( "The Winter Club ") on the land where the NPB Coun- try Club sits now. "Golfers at the Winter Club" "The Winter Club late 1920's" 1928 A hurricane with 130 mph winds caused Lake Okeechobee to overflow its banks and drown 3000 residents who lived near the lake. The hurricane wrenched the concrete Far- man River bridge from its mooring, demolished all but a few of the 100 Lake Park homes, uprooted and leveled Kelsey's 3 timber mills, and the entire Park Avenue shop- ping district, and ruined the vital credit rating of this once thriving town. "The Earman River Bridge" Many of the pioneer families who had purchased homes in Kelsey City fled North, abandoning their demolished homes, defaulting on their mortgage payments and causing the Kelsey City Bank to fail. In Florida, if property taxes went unpaid for 2 years, the state took title to that land. The unpaid taxes totaled $300 per lot and went up for sale. Kelsey, very disillusioned that his carefully planned town was in ruins, abandoned his first original home on the southwest corner of U.S. Highway One and Park Avenue and left Kelsey City. 1929- Sir Harry Oaks purchased the Winter Club and all the NPB 1930 land from Kelsey. Oaks added a south wing to the Winter Club. Oakes opened the golf course to winter visitors but closed it shortly after the stock market crash of 1929 -30. Oaks moved his family to Nassau and spent considerable time in London. FY 2015 Adopted Budget Page 23 of 294 1926- 1955 In the period of time from 1926 when Kelsey built the Winter Club and 1955, the land consisted of 7 square miles of sugar sand and scrub palmetto and fewer than 100 individ- uals living between Lake Park & Jupiter. The Tesdem Company, ` formed by Harry Oakes' Estate, held trusts of over 1000 lots in Lake Park and all the land in NPB including both sides of U.S. Highway One. "Bus from Palm Beach to the Winter Club" 1951 Harry Oaks' widow sold NPB land to Ralph Stolkin. Stol- kin used this land as collateral for a loan from John D. Mac - arthur. When Stolkin defaulted, MacArthur became sole owner of NPB and Lake Park. However, MacArthur was more interested in developing Palm Beach Gardens. 1955 Richard and Herbert Ross purchased the NPB properties from MacArthur's Bankers Land for $5 million. Herbert Ross 1956 Before NPB was incorporated, the Ross brothers had these services in place: a utilities general manager, a Village Hall, a Village Council consisting of pioneer first council members: Charles Cunningham, our first Mayor, Richard Ross, Jay White, John Schwencke and John D. MacArthur, a Fire and Police Chief, Anchorage Park Marina and ramp, 75 miles of sewer pipes, a bulkhead and dredged 20 canals and 3 lakes and a John Schwencke Village Manager. 08/13/1956... Together with Seward Mott Associates of Washington, D.C., a master plan was drawn and the Village of North Palm Beach was incorporated by Tallahassee. North Palm Beach after Incorporation: 1957 The first business to be issued an occupancy permit was the Pantry Pride / Food Fair at 101 U.S. Highway One. The first three permits for occu- pancy were issued to: 402 S. Anchorage Dr., 406 S. Anchorage Dr. & 410 S. Anchorage Dr. "402 S. Anchorage Dr." 1958 The developers donated ten acres of land to the school board and NPB Elementary opened for classes. The National Association of Home Builders out of Chicago, chose NPB as an award winning community. This was the first time a Florida town had won! The criteria used includ- ed excellence in: landscaping, planning, schools, recreation, zoning, shopping, variety of home styles and public services in place. The layout for our Village had superior planning, and credit for this award - winning plan goes to Richard & Herbert Ross. 1961 The Village purchased 145 acres around the NPB Country Club for $1,250,000 by issuing general obligation bonds. NPB voters approved spending $400,000 to build a new clubhouse and Olympic size swimming pool. These im- provements opened in 1963 and the bond was paid off in 1988. 1969 NPB Library, off Anchorage, was dedicated. Old Port Cove condominium complex with over 1,000 units was started. 1971 Twin City Mall opened at the corner of Northlake Blvd and U.S. Highway One as Palm Beach County's second en- closed shopping mall. This Mall was built onto the previous grocery store /strip mall completed in 1959. The Mall was demolished in the mid -1990s and has gradually been re- placed by a mid -sized strip mall anchored by Publix. FY 2015 Adopted Budget Page 24 of 294 1973 The University of N.C. chose NPB as an example of "one of the few well planned communities its size in the U. S.A." 1980 1.5 miles of oceanfront land, which lay within the NPB boundaries, was sold to Palm Beach County for $23 million. It is now called John D. MacArthur Beach State Park. George Delacorte, a NPB resident, donated $600,000 toward building our second Community Center. The Delacorte Rec- reation Building on Prosperity Farms Road was built with the stipulation that no fee ever be charged for use of the building. Harriet Nolan was elected as the first female NPB Council Member. 1981 Additional condominium complexes completed 2004 during these years. 1989 Judy Pierman elected as the first female Mayor of NPB. 1999 NPB Public Safety facility opened. At that time, it had the most technologically advanced equipment. 2006 Jack Nicklaus redesigned the Village's golf course and charged the Village $1 for his services. Who 2008 The North Palm Beach Police Department received the acclaimed National Accredita- tion through CALEA. Village residents can take pride in a Village that was first in Florida to be awarded the National Association of Home Builders award for excellence, a Village that still looks new, escalating real estate, local government, efficient public services, and no commercial buildings over 4 stories tall near the road on U.S. Highway One or Northlake Blvd. 2009 The old Seacoast Water Utility Plant at 603 Anchorage Drive was transformed into a beautiful waterfront recreational destination. J The North Palm Beach Country Club Tennis Facility underwent an extensive renovation both on and off court. 2010 The Village of North Palm Beach Country Club took over food and beverage operations of the Country Club restaurant now known as the "Village Tavern." Cal FY 2015 Adopted Budget Page 25 of 294 2011 The Village Council reinvested money back into the infrastructure of the Village by replacing the concrete street markers and stop signs with new street poles and signs. The Country Club Pool was completely renovated with new tile and Diamond Brite. The Pool Pump Room was also renovated replacing a deteriorated ceiling with new concrete and new fencing. The North Palm Beach Police Department completed the first three -year CALEA (Commission on Accreditation for Law Enforcement) re- accreditation process. sag 2012 The first runoff election for a Village Council seat in 37 years was held on March 27, 2012. Previously, the last runoff election was in 1975. 1,466 votes were cast in 1975 vs. 1,493 in 2012. 2013 The Veterans Memorial Park dedication and ceremony was held on Veterans Day, November 11, 2013. It is located adjacent to the Village Library and across from Village Hall. 2014 In January, a market analysis was conducted on various demographics and areas of the Village. Results indicated a 98% satisfaction rate with the overall quality of life in North Palm Beach. No election was held in March 2014 as the three incumbents were elected without opposition. The North Palm Beach Police Department completed the three -year CALEA +� �f~ -+ 0: (Commission on Accreditation for Law V ,= Enforcement) re- accreditation process. It received the award on July 26, 2014. The original National Accreditation from CALEA was awarded in 2008. The Community Development Department outgrew its space in Village Hall and relocated to 420 US Highway 1 to a larger, more user - friendly location. FY 2015 Adopted Budget Page 26 of 294 Village Departments General Fund: The General Fund is used to account for most of the day -to -day operations of the Village, which are financed from property taxes, fees, licenses, permits, fines and forfeitures, intergovernmental and other general revenue. Activities financed by the General Fund are briefly described below. Additional information can be found in the department summaries. General Government: The General Government provides administrative, legislative, financial and support services to all programs of the Village. The activities within the General Government are those that are legislative in nature, that are necessary to implement legislation, and that are supportive of activities within the Village. • The Council represents the citizens of the community by enacting legislation, approving the budget, determining the tax rate, and establishing policy that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach. • The Village Clerk's Office functions as the Department of Records, and serves to record and preserve all proceedings of the Village Council, administer Village elections, respond to public records requests, and provide administrative support to the Village Council and the Special Magistrate. • The Village Attorney provides effective and timely legal representation and advice to the Village Council and Village Administration. The Village Attorney's office represents the Village in legal matters from the point of inquiry to resolution and is committed to implementing the Village Council's policy of minimizing exposure and potential liability. • The Village Manager is responsible for the Village's day - to -day operation; for implementing the Village Council's policy and legislation; effectively and efficiently administrating all Village departments; appointing and supervising the Village employees; and approving and submitting the proposed annual budget to the Council. The Village Manager's Office is a central location for citizens to access information; request assistance; or notify the various departments of potential, existing, or new problems. • The Human Resources Department is responsible for coordinating the hiring of workers, developing benefit packages, reviewing injury reports, preparing safety reviews, examining workers' compensation insurance claims, and preparing the staffing /comprehensive pay plan for the budget. • The Finance Department is responsible for the accounting, budgeting and financial management of the Village. This includes financial statement preparation, grant management, payroll, accounts payable and accounts receivable functions. The Finance Department is responsible for developing the budget with assistance from the Village Manager and other departments and its subsequent submission to the Council. FY 2015 Adopted Budget Page 27 of 294 • The Information Technology Department is responsible for computer hardware and software applications used throughout the Village. They monitor the Village's internal networks and are responsible for ensuring they remain fully operational. This Division is also responsible for maintaining our website at www.village= nnpb.org. Police and Fire: The Public Safety services performed by the Village include: police, fire and emergency medical services. These services, provided by the Police and Fire Rescue Departments, are overseen by the Police Chief and Fire Chief respectively to ensure the highest level of public safety services. • The Police Department's primary responsibility is maintaining peace, reducing crime, protecting lives and property, and providing professional service to the community. • The Fire Rescue Department is primarily responsible for administrating, directing, coordinating, and supervising the Village's fire, medical and emergency management functions. These responsibilities involve planning, budgeting, emergency preparedness and response, fire suppression, advanced medical life support treatment and transportation, fire prevention, fire inspection and investigation, operational training, and public education. Public Works: The Public Works Department is responsible for maintaining the Village's infrastructure and all Village green space including roadways, parks, and medians. This includes maintaining irrigation systems, overlaying streets, installation and repair of sidewalks, and providing park maintenance. The public works department is comprised of the following divisions: • The Public Works Administration division provides general supervision, department level management, and administrative support to all divisions. • The Facility Services division provides maintenance and custodial services to Village buildings. • The Vehicle Maintenance division maintains the entire Village fleet comprised of approximately 120 vehicles, equipment, and rolling stock. • The Streets & Grounds Maintenance division is primarily responsible for maintaining and repairing the Village's roads, sidewalks, parks, and storm drain infrastructure. • The Sanitation division provides side -door garbage collection three days per week and trash & vegetation collection two days per week. Included in the trash & vegetation collection is one day of recycling collection. The division also provides recycling containers for the residents. FY 2015 Adopted Budget Page 28 of 294 Community Development: The Community Development Department is responsible for administrating, directing, coordinating, and supervising land development regulation functions and Village operations involving site planning, permitting, inspections, geographical information systems, and mapping. The Department is also responsible for enforcing the Village's Code of Ordinances. Leisure Services: The Parks and Recreation Department is responsible for Community events. They also provide Village recreational programs, operate the adult and youth sports leagues, provide senior programs and operate the Village's swimming pool and Tennis Center. The Village Public Library provides materials, services, and programs for community residents of all ages providing personal enrichment and enjoyment, and meeting educational needs. Enterprise Fund (Country Club): The Enterprise Fund is used to account for operations of the Village's golf and Country Club, where the costs of providing goods and services to the general public on a continuing basis are financed or recovered through user charges. The Country Club can be divided into three departments: Administration, Golf, and Food & Beverage. Administration: Administration is responsible for the accounting and auditing of the golf course, driving range, pro shop and food & beverage day - to -day operations. Legal services and the property & general liability allocation associated with the Enterprise Fund are provided for in the Administration section. The Country Club Contingency is also provided for in the Administration section. U-01 : The Golf department can be divided into two divisions: Pro Shop and Maintenance. The Pro Shop's functions include providing for tee times and retail sales for golf related items; starter and player assistance; cart & bag assistance; private lessons; and organization of leagues and tournaments. The Golf Course Maintenance Division of the Golf Operation has been outsourced to an outside contractor who is responsible for all grounds and turf maintenance, irrigation and all chemical applications. The clubhouse maintenance is the responsibility of the Village. Food & BeveLq Historically, the Country Club Restaurant has been outsourced to an outside contractor. In May 2010, the Village assumed the daily operations for the Restaurant. The Country Club Food & Beverage (F &B) Operation is a department of the North Palm Beach Country Club. F &B works cooperatively with the Golf, Tennis, and Pool areas to enhance tournaments, special events and the overall experience at the Club. FY 2015 Adopted Budget Page 29 of 294 Village of North Palm Beach Fiscal Year 2015 Budget at a Glance The budget is a plan (both financially and policy driven) for the accomplishment of goals and objectives identified as being necessary to the purpose of our local government. As a financial plan, the budget includes estimates of resources required, tax and non -tax revenues available to support implementation and the number of positions estimated to fulfill the levels of service set forth by policy decisions. In other words, the "budget" is the legal authorization to expend Vil- lage funds during the fiscal year. Budget Summary The lolai Village- 1i'ide fiscal 1 enf 2014/2015 bFidgel i5 3hoirn beioiu: GENERAL ENTERPRISE FUND FUND COITNTRY CLLT TOTAL ESTIMATED REVENUES: AD VALOREM TAXES $ 11,205,587 $ 11,205,587 UTILITY SERVICE TAXES 2,222,693 2,222, 693 FItA_NCfIISE FEES 1,129,000 1,129,1)01) SALES & USE TAXES 268.668 268.668 LICENSES AND PEBUTS 1,054,600 1,054,600 N ERGOVERNMENTAL REVENUE 1,376,282 1,376?82 CHARGES FOR SERVICES 2,356,191 3,822,727 6,178,918 FINES AND FORFEITURES 77,335 77,335 LNTEREST 40,250 8,410 48,660 MISCELLANEOUS 132500 84,904 217,404 TOTAL ESTDfATEDREDFATIS $ 19,863,106 IS 3,916,041 IS 23,779,147 EX PENDITCIRES 1 EXPENSES: GENERAL GOVERNMENT $ 2,531,265 $ 2,531,265 POLICE AND FIRE 8,351,629 8,351,629 PUBLIC WOFM 4,303,066 4,303,066 CC1NDAUNTTY DEVELOPMENT 1,192,772 1,192,772 PARKS AND RECREATION 2,013,693 2,013,693 LIBRARY 790.961 790.961 NON DEPARTMENTAL 373,974 55,809 429,783 GOLF 2,245,861 2,245,861 FOOD & BEVERAGE 945,782 945.782 COUNTRY CLUB ADMINISTRATION 96,724 96.724 TRANSFERS OUT 305.746 305,746 OTHER 33,714 33,714 DEBT SERVICE 538,151 538,151 IOTAL ESTMIED EXPENDMU ES Is 19,963,106 IS 3,916,041 $ 23,779,147 rare of S 7.3300 nrir's * role: General Fund Bt;dger is based oil a ndi'lage FY 2015 Adopted Budget 155 150 145 140 135 130 125 120 $20.000.000 $18.000.000 $16.000,000 $14.000,000 $12.000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 FY 2015 vs FY 2014 Total Budget $23,779,147 General Fund Enterprise Fund Enterprise Fund Budgeted Positions Full Time ❑ -0 a ❑ ^_0 5 D FY 21114 O FY 2015 ■General Fund ■Enterpnse Fund Fund 84 N33 h�1 Pan Time Budget Preparation Process The budget process incorporates the development, implementation and evaluation of a plan for the provision of services and capital assets. The budget is to serve as a management and control tool by measuring actual performance against budget standards, focus attention on future operations and plans and improve communication of goals, objectives and plans. The Village's budget process relies on a timetable of tasks and the planning of steps and meetings that must be maintained in order to comply with state requirements for Truth in Millage (TRIM) as well as internal requirements for sound planning and fiscal responsibility. The budget process begins with setting a calendar of tasks for the coming months that meets all requirements and is approved by the Village Council. Below is the Village's Budget Calendar prepared for the Fiscal Year 2014/2015 budget preparation process: Task Date Department capital item requests and 5 year capital plan due Aril 25 Village Council sets village-wide goals & objectives May 7 Finance sends budget packages to departments May 9 Department organization charts and narratives (including goals, objectives, performance measures & accomplishments) due May 30 Department operating requests & revenue projections due June 6 Finance compiles department packages June 9 -20 Departmental budget review meetings with Village Manager June 23 -27 Property appraiser provides certification of taxable values July 1 Finance compiles proposed budget for presentation to Village Manager for recommendation to Village Council June 30 -July 4 Budget Workshop — Country Club and General Fund Overview July 16 Task Date Village Manager presents proposed budget to Village Council • Village Council sets Tentative Millage Rate July 24 • Village submits TRIM documents Budget Workshops Jul 30-Aug 27 First public hearing on proposed budget: • Announce percentage by which computed millage exceeds roll back rate Sept. 11 • Adopt tentative budget • Amendments (if any) • Re- compute proposed millage (if amended) Advertise notice of tax increase and proposed operating Sept. 21 budget within 15 days of 1" Public Hearin Second public hearing on proposed budget and approval of ordinances for final adoption of ad valorem millage rate and Sept. 25 budget 2 -5 days after advertisement Certification of "TRIM" compliance signed by Village Manager and submitted to Tax Collector, Property Appraiser October 1st & Department of Revenue Budget document available for public distribution October 1st Through the budget process, an annual budget is developed that integrates priorities and short and long -term goals as established by Council in order to meet the needs and goals of the Village and establish annual resource allocations. These resource decisions address desired quality of service; staffing levels; technology needs, equipment and capital improvements; and programs considered to be priorities by the Village Council. The Village's fiscal year starts on October 1 and runs through September 30. FY 2015 Adopted Budget Page 31 of 294 The Village's Budget Process can be divided into five phases: • Policy & Strategy Phase • Assessment Phase • Development Phase • Review Phase • Adoption Phase Each phase is described below. Policy & Strategy Phase Setting priorities for the Village is one of the most important responsibilities of Village Council and these goals and directives set the tone for the development of the budget. In this phase, Village Council and staff has the opportunity to reassess the goals and objectives within the strategic framework in order to provide direction to the resource allocation and budgetary decision - making process. Annually, the service priorities and objectives for each fiscal year are evaluated and the long -term financial plan is monitored and updated in order to set direction for the development of the budget that is properly aligned with the broad goals and strategic directives. This includes an assessment of services, capital needs, issues and challenges, opportunities as well as a review of economic trends and financial forecasts. Assessment Phase As part of the budget process, departments evaluate performance towards meeting current and past goals and objectives and assess current conditions, programs and needs. Various financial analyses, as well as productivity and staffing analyses, are performed. Programs and services are also reviewed thoroughly to assess their value and the subsequent priority to the residents of the Village. These internal analyses are necessary to determine service needs and delivery improvements, cost savings and opportunities, and required staffing levels. Development Phase Each department's budget package includes forms and instructions to aid in the preparation of their budget requests. The forms contain two prior years' actual data, the current year estimated actual, current year budget, requested amount for the coming year. The departments describe the expenditures on the line item justification form which follows the departmental breakdown of the line items. In addition to requesting dollars, the departments must submit departmental objectives that provide a strategy linked to the Village's overall goals and policy agenda. The departments must also provide current year achievements and organization charts that identify changes from the previous year. The above mentioned items are included in both the proposed and final budget documents. In a separate package, the departments submit requests for necessary capital outlay and capital improvement projects. Each department submits requests in order of priority. These include cost and description, as well as justification for the need. Capital Improvement Projects are forecast in the 5 -year Capital Improvement Program (CIP) document. This allows the need to be known in advance. The department must re- submit and re justify the need for the project during each subsequent budget process. The projects include cost and description. Review Phase The Village Manager and Finance Director review the departmental requests, meet with the departments, and fund what is deemed necessary. FY 2015 Adopted Budget Page 32 of 294 Public Adoption Phase In July, the Village Manager presents a proposed budget for the fiscal year commencing October 1 to the Village Council for consideration and further input. This proposal includes all proposed operating and capital expenditures and the means of financing it. Council reviews the budget and conducts budget workshops to provide an opportunity for Village management and departments to offer additional information. Changes are made to the budget as per the Council's instructions. The proposed budget is then revised incorporating these changes. The budget is adopted in compliance with requirements found in the Village's Charter as well as with the State Statute known as TRIM (truth in millage). The law includes strict requirements and a timetable guide for noticing budget hearings and ensuring residents have an opportunity to be heard before final action takes place. TRIM Compliance Florida Department of Revenue sets a schedule for local governments to follow in adopting tax roll information in accordance with the county property appraiser offices. Accordingly, there are two public hearings scheduled to openly discuss the budget, millage rate and reason for any tax increase. By July 1St each year the Property Appraiser certifies the tax rolls for the Village on form DR -420. This roll is used in formulating the proposed millage rate for the coming year. Thereafter the following timetable must be adhered to: • Within 35 days the Village Manager must have submitted the proposed budget to Council and delivered the DR -420 and DR -420 MM -P to the Property Appraiser (August 5th) • Between 65 -80 days from date of certification the Village must hold a tentative budget and millage hearing. This hearing cannot be held sooner than (10) days following the mailing of notices by the Property Appraiser (August 24th) • Within fifteen (15) days of the tentative budget and millage hearing the Village must advertise a final hearing on the budget. • Not less than two (2) or more than five (5) days after the advertisement, a final hearing adopting the budget and millage is held. • Upon completion of the public hearings and prior to October 1st, a final operating budget is legally enacted through the passage of an ordinance. • Within three (3) days after adoption, the Village must certify the adopted millage to the Property Appraiser and Tax Collector. • Within three (3) days after receipt of final value, as discussed below, the Finance Director completes form DR- 422 and returns to the Property Appraiser. • Within thirty (30) days of final millage and budget adoption, the Village must certify compliance with Section 2000.065 and 200.068, F. S., to the Department of Revenue. FY 2015 Adopted Budget Page 33 of 294 Implementing, Monitoring & Amendment Phase- Bud2etary Control Upon the final adoption of the budget, staff implements the new fiscal year budget and begins the process of continuous monitoring and ensuring budgetary control throughout the fiscal year. The objective of budgetary controls is to ensure compliance with legal provisions embodied in the annual budget approved by the Village Council. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the fund level. Reports are generated monthly to keep Department Directors informed and to monitor revenues and expenditures in order to achieve effective control over their departmental budgets. Department Directors are accountable for over /under expenditures. The Village maintains an encumbrance accounting system as one technique of accomplishing budgetary control. All expenditures, other than personal services, are controlled by a procurement system which encumbers purchase orders against the budget prior to issuance to vendors. Purchase orders are not issued until appropriations are made available. All appropriations lapse at year end; however, encumbrances specifically designated to be carried over to the subsequent year are re- appropriated in the following year. During ongoing monitoring, staff may note that corrective action is needed to help accomplish planned or needed programs and activities and request budget amendments. Changes or amendments to the budgeted amounts at the fund level must be approved by the Village Council; however, the budget may be amended in the following three ways: 1. A transfer over $10,000 may be authorized only by ordinance /resolution adopted by Council. 2. Transfers up to $10,000 can be made with authorization by Village Manager. 3. A transfer from the Village's Unassigned Fund Balance Account or the Council Contingency Account, which may be authorized only by ordinance /resolution adopted by the Council. All budget amendments, once approved, are processed by the Finance Department. FY 2015 Adopted Budget Page 34 of 294 Governmental Funds General Fund -Budgetary Fund -Major Fund Special Revenue Fund Village of North Palm Beach Fund Structure Capital Projects Fund Northlake Blvd Grant Recreation Grant Public Safety Grant On- Behalf Pension Fiduciary Funds Proprietary Fund (Enterprise Fund) Country Club Agency Trust Fund Fund Fund -Budgetary Fund -Major Fund Northlake Boulevard I General Employees Task Force Pension Manatee Protection I �-I Police & Fire Pension Volunteer Firefighter Pension Only two funds are budgetary funds (General Fund & Country Club Fund) FY 2015 Adopted Budget Page 35 of 294 Basis of Presentation, Basis of Budgeting and Budgetary Accounting Basis of Presentation The accounts and the budget of the Village are organized and operated on the basis of funds and account groups. To better understand the budget, a basic understanding of this financial structure is required. A fund is an independent fiscal and accounting entity with a self - balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance - related legal and contractual provisions. Account groups are a reporting requirement to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. The funds are classified for reporting purposes into three basic fund types; governmental, proprietary and fiduciary funds. The purpose of the Village's funds and account groups are described in the following paragraphs. Governmental Fund Types: Governmental funds are those through which general governmental functions of the Village are financed. The acquisition, use, and balances of the Village's expendable financial resources and the related liabilities (except those accounted for in Proprietary Funds) are accounted for through Governmental Funds. The following are the Village's Governmental Fund types: • General Fund — The General Fund is the main operating fund of the Village. This fund is used to account for all financial resources except those required to be accounted for in another fund. All general property taxes, fines, various permits, property rentals and certain intergovernmental revenues are recorded in this fund. General operating expenditures, fixed charges and capital improvement costs that are not paid through other funds are paid from the General Fund. There can only be one General Fund. • Special Revenue Funds — Special Revenue Funds account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. • Capital Projects Funds — Capital Projects Funds account for financial resources to be used for the acquisition or construction of major capital facilities or improvements (other than those financed by proprietary funds) being financed from general long -term debt, grants, or transfers from other funds. In the Governmental Fund Type category, the Village adopts an annual operating budget and appropriates funds for the General Fund only. The Capital Projects Fund and the Special Revenue Funds involve multi -year projects so annual budgets are not adopted for these funds. Instead, appropriations in these funds remain open and carry over to succeeding years until planned expenditures are made, or until they are amended or cancelled. Proprietary Fund Types: Proprietary funds distinguish between operating and non - operating revenues and expenses, and the principal revenues are derived from charges to customers for sales and services. The Village's sole proprietary activity is the operation of a golf and country club, which is an enterprise fund. FY 2015 Adopted Budget Page 36 of 294 • Enterprise Funds —Enterprise Funds account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenue earned, expenses incurred, and /or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Village adopts a non - appropriated operating budget for its Country Club Fund at the same time it adopts the General Fund Budget. Fiduciary Fund Types: Fiduciary Fund types are used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments and /or other funds. The funds in this category are the Village's Pension Trust Funds and Agency Funds. Annual budgets are not prepared for these fund types. • Trust Funds — To account for assets held by the Village in a trustee capacity. The pension trust funds are accounted for in essentially the same manner as proprietary funds since capital maintenance is critical. • AjZency Funds — To account for assets held by the Village. The Village retains no equity interest in these funds. Account Groups: Account groups are not funds since they don't reflect available financial resources and related liabilities. Instead, they are used to establish accounting control and accountability for the Village's general fixed assets and general long -term debt. The following is a description of the account groups of the Village: • General Fixed Assets - To account for all fixed assets of the Village, except fixed assets of Proprietary Funds. • General Long -Term Debt — To account for all the outstanding principal balances of any general and special obligation bonds or notes, capitalized leases, installment purchases, and compensated absences of the Village, except long -term obligations of Proprietary Funds. Basis of Budgeting The basis of budgeting includes the following two elements (measurement focus and basis of accounting) that measure and account for transactions the Village reports in the respective fund's budget and operating statement. Measurement Focus Measurement Focus refers to what transactions are recorded. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. There are two different measurement focuses that are used in the preparation of financial statements for governments: FY 2015 Adopted Budget Page 37 of 294 • Economic Resources Measurement Focus — This measurement focus is used in the preparation of the government -wide financial statements and in the fund financial statements of proprietary funds. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on their statement of net assets and the reported fund equities (total reported assets less total reported liabilities) provide an indication of the economic net worth of the funds. Operating statements of these funds report increases (revenue) and decreases (expenses) in total economic net worth. • Current Financial Resources Measurement Focus — This measurement focus is used in the fund financial statements of governmental funds. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Accordingly, the reported undesignated fund balances (net current assets) are considered a measure of available, spendable or appropriable resources. Operating statements of these funds present increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Account Groups are concerned only with the measurement of financial position. They are not involved with the measurement of results of operations. Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. The basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, Ad valorem taxes and charges for services are considered to be available if they are collected within 60 days of the end of the current fiscal period, provided that amounts received pertain to billings through the fiscal year just ended. Intergovernmental revenues, which include state revenue sharing allotments, local government one -half cent sales tax, and county shared revenue, among other sources, are recorded in accordance with their legal or contractual requirements if collected in the current period or within 60 days after year -end. Interest is recorded when earned. Licenses and permits, fines and forfeitures and all other revenue items are considered to be measurable and available only when cash is received. Business Tax Receipt revenues collected in advance of periods to which they relate are recorded as deferred revenues. Expenditures are recorded when a related fund liability is incurred. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. FY 2015 Adopted Budget Page 38 of 294 The proprietary fund and pension trust funds are accounted for using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Membership fees of the proprietary fund that are collected in advance of the period to which they apply are recorded as deferred revenue. The table below summarizes the measurement focus and basis of accounting for each reporting element and type of fund mentioned above: Measurement Focus and Basis of Accounting for Financial Statements Basis of Financial Statements Measurement Focus Accounting Government -wide Financial Economic Resources Accrual Statements Governmental Funds Financial Current Financial Modified Accrual Statements Resources Proprietary Funds Financial Economic Resources Accrual Statements Fiduciary Funds Financial Economic Resources Accrual Statements The Comprehensive Annual Financial Report (CAFR) shows the status of the Village's finances on the basis of "Generally Accepted Accounting Principles" (GAAP). In most cases, this conforms to the way the Village prepares its budget, with the following exceptions: • Depreciation expense is not a budgeted expense. • Expenditures for capitalizable fixed assets are budgeted as expenses. • Compensated absences are not included in the budget. • Expenditures for principal payments on outstanding debt are budgeted as expenses. Budgetary Accounting State of Florida statutes require that all municipal governments establish budgetary systems and approve balanced annual operating budgets. The Council annually adopts an operating budget and appropriates funds for the General Fund. The Village also adopts a non - appropriated operating budget for the enterprise fund (Country Club) at the same time it adopts the General Fund Budget. The procedures for establishing budgetary data are as follows: • In July of each year, the Village Manager submits a proposed operating budget to the Council for the next fiscal year commencing the following October 1St. The proposed budget includes expenditures and the means of financing them. The Village also advises the County Property Appraiser of the proposed millage rate and the date, time and place of the public hearing for budget acceptance. • Two Public hearings are conducted to obtain taxpayer comments. Upon completion of the public hearings and prior to October 1St, a final operating budget is legally enacted through the passage of an ordinance. Estimated beginning fund balances are considered in the budgetary process. FY 2015 Adopted Budget Page 39 of 294 Financial Policies Operating Budget Policies: • The Village will comply with all Federal, State or local legal requirements pertaining to the operating budget. A balanced budget is achieved when the amounts available from taxation and other sources, including amounts carried over from prior fiscal years, equals the total appropriations for expenditures and reserves. • The Village will employ a structured budget preparation and formulation process that will ensure adequate citizen input and participation. • The Village will employ a structured expenditure and revenue forecasting system to allow for effective financial planning. • Essential services will receive first priority for funding. The Village will attempt to maintain current service levels for all essential services. • The Village will identify low priority services for reduction or elimination, if necessary, before essential services. • The Village will consider the establishment of user fees as an alternative to service reductions or elimination. • The Village will pay for all current expenditures with current revenues. • The Village will avoid budgetary procedures that balance current expenditures at the expense of meeting future years' expenses. • The budget will provide for adequate maintenance and repair of capital plant and equipment and for their orderly replacement. • The budget will provide sufficient funding to cover annual debt retirement costs. • The budget will provide for adequate funding of all pension plans, as determined by the Village's actuary. • The Village will maintain a budgetary control system to ensure adherence to the budget and will use a budget /encumbrance control system to ensure proper budgetary control. • The Village administration will prepare regular reports comparing actual revenues and expenditures to budgeted amounts. • Where possible, the Village will integrate service levels and performance measures within the budget. • The goal of the enterprise fund operation is to be self - supporting and to pay administrative and other appropriate service charges to the General Fund for administrative support. • The total number of employment positions approved in the annual operating budget may not be exceeded without prior approval of the Village Council. FY 2015 Adopted Budget Page 40 of 294 • The Village will annually seek the Distinguished Budget Presentation Award offered by the Government Finance Officers Association (GFOA) Fund Balance and Reserve Policies: • The Village will establish an adequate fund balance in the General Fund to indicate that it is in sound financial condition. This reserve will be maintained at a minimum level of 35% of current year general fund budgeted expenditures, unless otherwise determined by the Village Council. • Fund Balance will only be used for expenditures that are either non - recurring in nature or that have a benefit period longer than one operating period, unless otherwise determined by the Village Council. Village Council approval is necessary for this type of expenditure. • Maintain a contingency reserve in the General Fund and the Country Club Fund to address unexpected needs that occur throughout the year, subject to approval by the Village Council. Revenue Policies: • The Village will take active measures to encourage economic development, thereby developing a diversified and stable revenue system to shelter it from short-run fluctuations in any one revenue source. • The Village will establish user charges and fees at a level closely related to the full cost of providing the services (i.e. direct, indirect and capital costs); taking into consideration similar charges /fees being levied by other organizations. • The Village will aggressively seek Federal and State grant and capital improvement funds and evaluate future local fiscal impact. Debt Policy: • The Village Charter and the Constitution of the State of Florida do not provide for a legal debt limit. However, In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five (5 %) of the property tax base of the Village. The Village has no general obligation debt outstanding. • The Village will analyze the impact of debt service on total annual fixed costs before any long -term debt is issued. • Any loan obligation above $500,000 shall require review and comment by the Village's Audit Committee prior to Council Action. • The Village will not use proceeds from long -term debt for current, on -going operations. Long -term borrowing will be confined to capital improvements too large to be financed from current revenues. • The Village will utilize the form of borrowing that is most cost - effective, including not just interest expense but all costs, including up front costs, administrative and legal expenses, prepayment penalties, and reserve requirements. FY 2015 Adopted Budget Page 41 of 294 Cash Management /Investment Policies: • The Village will deposit funds only in financial institutions which are qualified public depositories pursuant to Sate of Florida Statutes, Chapter 280, and "Florida Security for Public Deposits Acts." • The Village will insure timely deposit of all collected revenues. • The Village will maintain a prudent cash management and investment program in order to meet daily cash requirements. • The Village will follow its adopted investment policy when handling public funds. • The Village will pool cash from each eligible fund for investment purposes. Accounting, Auditing & Financial Reporting Policies: • An independent audit will be performed annually, including the issuance of a management letter. • The Village administration will promptly evaluate the audit management letter recommendations, determine the proper actions in response to these recommendations and complete, within established time frames, all actions that correct or otherwise resolve the matters included in the management letter. • The Village will produce financial reports in accordance with Generally Accepted Accounting Principles (GAAP). • The Village Council will be provided monthly with budget reports comparing actual versus budgeted revenue and expense activity. • The Village will annually seek the Certificate of Achievement for Excellence in Financial Reporting award offered by the Government Finance Officers Association (GFOA). • The Village will maintain the highest level of accounting practices consistent with generally accepted accounting principles (GAAP) promulgated by the Government Accounting Standards Board (GASB). Capital Improvement Plan Policies: • The Village will adopt the first year of a multi -year plan for capital improvements, update it annually and make every attempt to complete all capital improvements in accordance with the plan. • The Village will coordinate the development of the CIP budget with the development of the operating budget to ensure future operating expenditures and revenues associated with new capital improvements will be projected and incorporated into the current and future operating budgets. • The Village will maintain its physical assets at a level adequate to protect the Village's capital investment and minimize future maintenance and replacement costs. • In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five (5 %) of the property tax base of the Village. FY 2015 Adopted Budget Page 42 of 294 Debt Administration The Village has limited its borrowing to prudent levels that are able to be covered through existing revenue and cash flow projections. The Village utilizes debt financing on large expenditures for capital projects. When establishing debt, there are a number of factors to be considered in the process. These factors include: • the long -term needs of the Village • the amount of resources available to repay the debt There are a few ways for the Village to achieve debt financing. The Council considers the asset's useful life and current economic conditions to determine the appropriate financing instrument. Some financing options available to the Village include: • bank loan • lease agreements (capital lease or operating lease) • issue special revenue bonds (pledged by a specific revenue source and limited by available revenue) • issue general obligation bonds (require voter referendum approval) The Village Charter and the Constitution of the State of Florida do not provide for a legal debt limit. However, in regards to capital improvements, the Village has adopted a policy to limit general obligation debt (debt pledging payment from ad valorem taxes which must be approved by referendum) to an amount that does not exceed five (5 %) percent of the property tax base of the Village. For Fiscal Year 2014 -2015 this would amount to $80.45 million (tax base of $1.6 billion) in available general obligation debt. The Village has no outstanding General Obligation debt. The Village's outstanding debt (principal only) as of September 30, 2013 consists of the following: General Fund: The Village's General Fund is debt -free! Country Club: Promissory Note $ 3,357,875 Capital Lease 396,055 Total Country Club $ 3,753,930 Total Debt $3,753,930 A brief description of each outstanding debt instrument and its annual debt service requirement to maturity is listed below: General Fund: The Village's General Fund is debt free! Country Club: The Country Club (Proprietary Fund) has one loan and one capital lease outstanding as of September 30, 2013. FY 2015 Adopted Budget Page 43 of 294 Promissory Note: This note was to finance certain capital expenditures relating to the municipal golf course and country club. Country Club revenues secure the loan. Annual debt service requirements to maturity are as follows: Year Endin2 Princi al Interest Total 2014 260,934 137,225 398,159 2015 271,920 126,239 398,159 2016 283,040 115,119 398,159 2017 295,287 102,872 398,159 2018 307,719 90,440 398,159 2019 -2023 1,743,997 246,798 1,990,795 2024 194,978 4,074 199,052 $3,357,875 $822,767 $4,180,642 Capital Lease: The Country Club also has a capital lease agreement for the purpose of financing the lease - purchase of equipment for the Country Club. Annual debt service requirements to maturity are as follows: Year Endin2 Princi al Interest Total 2014 121,584 14,078 135,660 2015 126,705 8,957 135,662 2016 147,766 1,799 149,565 $396,055 $24,834 $420,889 FY 2015 Adopted Budget Page 44 of 294 Fund Balance Overview Fund Balance is generally defined as the difference between a fund's assets and liabilities. Changes in fund balance are based on the difference between revenues and expenditures for a given fiscal year. An adequate fund balance is necessary for numerous reasons, such as to have funds available in cases of emergencies, unexpected events, cushion economic cycles and special projects. It is also used to maintain or enhance the Village's financial position and related bond ratings, to provide cash for operations prior to receipt of revenues and to maintain investment earnings. Over past years, the Village has been able to generate healthy reserves through growth management, strategic planning, and cost containment measures. The goal of the Village has been to use surplus reserves in ways that positively affect its financial plan by reducing long -term obligations. The Village does not use surpluses to offset the subsequent year's budget, unless otherwise determined by the Village Council. The Governmental Accounting Standards Board (GASB) released Statement 54 — "Fund Balance Reporting and Governmental Fund Type Definitions" on March 11, 2009. The Village implemented GASB 54 in its fiscal year 2011 annual financial reports. This statement impacts only governmental funds; it has no impact on proprietary (r� enterprise) funds or fiduciary funds. The requirements of this statement are intended to improve financial reporting by providing fund balance categories and classifications that will be more easily understood and applied. The categories are more clearly defined to make the nature and extent of the constraints placed on a government's fund balance more transparent by isolating that portion of fund balance that is unavailable to support the following year's budget. GASB 54 eliminates the previous categories of "Reserved" and "Unreserved" for all Governmental Fund balances, and replaces these with five new reporting categories. These categories create a hierarchy of constraints that control how specific amounts can be spent. The five new reporting categories are as follows: • Non - spendable — amounts that are not in a spendable form or are required to be maintained intact (inventories, prepaid items, interfund loans) • Restricted — amounts constrained to specific purposes by their providers (debt covenants, grant proceeds) • Committed — amounts constrained to specific purposes by the government itself (disaster recovery, rate stabilization, insurance, encumbrances) • Assigned — amounts a government intends to issue for a specific purpose • Unassigned — amounts that are available for any purpose Fund Balance tables for the General Fund and the Enterprise Fund (two major/budgetary funds) are on the following pages. These tables represent the Village's actual fund balances as of October 01, 2013. The actual fund balances for fiscal year 2013 -14 will be available upon completion of the Village's annual audit in early 2015. The reserves shown in these tables are based on conservative revenue estimates and one hundred percent (100 %) of the budgeted expenditures being expended. FY 2015 Adopted Budget Page 45 of 294 General Fund: The fund balance of the general fund, one of the governmental funds, is of significance because it is the primary fund financing most functions of the Village. It is used by rating agencies as a measure of the financial strength of the government. _victual Aetval Actual Actual! victual Actual Budget Budget FY 2048 FY 2409 FY 201€3 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 BeainninE Balance S 9,325,550 5 9,040,852 S 10,621,331 S 11,052,909 $ 11, ?40,667 5 12,197,384 S 12.705,382 5 12,706,382 Revenues Taxes 15,424,638 15-.1690.749 14,784,908 14,090,965 13,618,635 13,601,784 13,439215 14,825,94P, Licenses & Permits 1,047,144 880,916 910,997 959,098 809,642 803,337 1,092 ,525 1,054,600 Intergm ernmental 1,516,624 1,304,391 1,269.5 09 1297,638 1_276,129 1,276,154 1327964 1,376,282 charges for Services 1,265,774 1.678,948 1,937,115 1,927,370 1,959,524 2,136.179 2,142,435 2,356,191 Fines & Forfeitures 157,022 146,970 149,098 171,416 133,970 109;233 82,625 77,335 Interest 194,652 (1,346) 280318 97,743 89.242 36,228 77,915 40,250 Miscellaneous 13744-7 304.595 278 -142 59.461 145.962 235.425 452233 132,500 19,745.301 19,994.323 19.609,98? 18.593,691 18.0331204 18.198.341 18.614.912 19.863,106 Total Expenditures General Go ernmeni 2,309,749 1,979,774 2,501,447 2,421,441 2,395,131 2,346372 2,592,451 3,210,985 Public Safety 5,775,581 6,822,028 6,$20,538 6,860,900 7391,773 7,623,772 8.023_558 8,351,629 Public Works 4,519,756 4,018,543 4,257,704 4,044,641 3.912,146 3,733,980 4334,100 4,303,066 Conourunitc-Decelopul &Planning 896,532 784,487 774,121 799.264 918;017 934.615 1,135,534 1,192,772 L.el3ure Semces 3,215,497 3.051,051 2,406,424 2,484,756 2-419,220 2,786;904 2,629269 2,804,654 Debt Senace 859,932 1.439,460 2,254384 - - - - 18,576,04? 18,095,343 19,014.918 16,610,998 17.03618? 17,425,543 18.614.912 19,86x.106 Tot:il E xcess /Deficiency of Res enue< OrerlUnder Expenditures 1,170,255 1,898,974 595,069 1,982,693 996.917 772,799 Other financing sources (uses) Transfer In +Out_ etc_ (1,254,952) {318,500} (163,440) (1,334,934) (500,000) (265;000) (84,698) 1.580,474 431,578 647,758 496.917 507,798 - - Net Change in Fund Balances Fading B3 Law e 5 9,0-10,852 S 10,621,331 S 11,052.909 $ 11, 700,667 5 12,19 7,584 S 12,705,382 S 12,703,382 $ 12,705,382 Componenrs of Fund Bahwe Desi=red.'Reserved 775,339 5633115 L'ndesiukated 9,26 5.513 10,05 8,216 Numspendable 167,108 276,924 166;839 402;123 402,123 402,123 Restricted 338,457 548,489 658,144 317,190 317,190 317,190 Committed 442,833 442,833 442,833 Assigned 104,245 186.594 127,574 200,016 204,016 200,616 Unassigned 10,443,049 14.588.664 11,244 ,977 11343,220 11.343228 11343,220 EndineBaiance S 9,0 40,1152 S 10,621,331 S 11,052909 S 11. ?00.667 S 12.19 ?.584 11?05.382 S 12,705,382 12,705,381 tinassigned Fund Bala ace as a Percent of Original Budger Original Budget 19,691,448 19,073,192 19,056.938 17,506,072 17, 517,544 17,494.724 18.614912 19,853,105 Unassigned Fund Balance as a Percent of Original Budget 41.97°1 52.73 "ro 57.83 °: 61.461 64.19 "'. 64.221 60.44 °l 57.11°1 FY 2015 Adopted Budget Page 46 of 294 Enterprise Fund: The measure of financial health for the enterprise funds is net assets. Enterprise funds have restricted and unrestricted net assets. So long as net assets are not negative, these funds are self - supporting. Actual Actual Actual Actual Actual Actual Budget Budget FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2413 F1 2414 FY 2015 Begmnin,Z Balance S 2,346,635 S 2,695,326 S 2,799,026 $ 2,698,386 $ 2,586,550 $ 2,644,622 $ 2,667,408 $ 2,667,408 Operating Revenae Greens fee+'cart rentalslatembership fees 2,979,324 2,763,538 2,520,364 2,372,336 2,389,526 2,302,240 2,359,455 2,419,733 Golf shop revenues 224,908 208,645 225,699 283,926 318,306 373,902 337,900 383,350 Driving range re venues 213,103 205,230 174,929 208,865 257,123 281,518 281,000 304,548 Restaurantrevenxies 125,677 134,060 244,359 700,378 613,099 610,439 799,000 800,000 Miscellanemis 73,497 90,386 62,229 5.691 4,707 9,349 - - Total Opel'ating Rpvenue 3,616,509 3,404,850 3,227,580 3,371,197 3,592,764 3,577,448 3,777,353 3,907,631 Operating Expenses Golf crnuse maintenance 1,373.046 1,45706 1,250,612 1,232,462 1,233,652 1,124,919 1,149,240 1,146,385 Clubhouse grounds 100,823 102,175 103,377 54,485 103,209 93,779 104,574 106,607 Golf Shop 600,034 617,313 607,452 745,336 803,451 879,645 888,179 992,869 Food & beverage 46:608 55,318 452,516 538:519 653,511 735,709 912,325 945,782 isduunistrative & general 257,914 255,913 257,590 104,658 99,055 108,346 121,357 130,438 Insurance 150,166 63,247 56,923 441840 39,844 43,650 48,529 55,809 Depreciation 486.651 490,298 476,583 457.746 436.045 481,490 - - Total Opei-ating Expense 3,045,242 3,077,469 3,205,053 3,507,045 3.368,789 3,467,569 3,224,204 3,377,890 Non -operating revenues (expenses) Interest revenue 36,431 7,376 14,686 8,493 7,451 8,554 7,600 8,410 Interest expense (222,237) (202,061) (193,153) (150,125) (167,351) (161,551) - - Other revenues 13,609 - - - - - - - Other expenses (560,751) (538,151) Gaiu!(Loss) an disposal of fixed assets (11083) (29,005) 55,300 (4,355) - 69.905 - - (173,279) (223,690) (123,167) (175,987) (159,901) (83,091) (553,151) (529,741) Total Non- operating revenues (expenses) Eacess.(Deficiency of Revenues Over/ -Under Expenses 397 ,987 103,700 (100,640) (111,836) 54,071 26,757 - - Operating Transfers Out (49296) - - - - - - - Change, in 1`etAssets 345,691 103,700 (100,640) (111,836) 54,071 26.787 - - Ending Balance S 2,695,326 S 2,799,026 S 2,698.386 S 2,586,550 S 2,640,622 $ 2,667,408 $ 2,667,408 $ 2,667,408 Components of Fund Balance ImTesked in Capital Assets. net of related debt 2,492,524 2,364,814 ?,295.1215 2,200.928 2,082,668 1.998,974 1.998,974 1.918,974 Unrestricted 202,802 434,212 403,261 355,621 557,954 668.434 668,434 668,434 Ending Balance S 2,695.326 S 2,799.026 S 2,698.386 S 2,586,550 S 2,640,622 2,667,408 2,667,408 2,667,408 FY 2015 Adopted Budget Page 47 of 294 Strategic Planning Strategic Planning is a structured and coordinated approach for developing long -term organizational goals and for developing strategies to accomplish them. It is typically used to facilitate communication, to accommodate divergent interests, and to foster decision making through leadership and consensus building. In municipal government, one of the primary purposes is to set the state for the annual budget process, providing a roadmap for annual resource allocations. Vision The initial step in the strategic planning process is the establishment of a collectively shared vision for North Palm Beach's near -term future: North Palm Beach will be known for our unparalleled amenities and innovative approach to meeting the needs of our safe and secure community through continuous improvement in infrastructure and service delivery as identified by our stakeholders. Mission The mission statement provides the foundation for all remaining portions of the strategic planning process: We sustain North Palm Beach as the "best place to live under the sun" through: • Superior services • Timeless traditions • Quality amenities Core Values The core values of an organization are the values it holds that form the foundation on which it performs its work and conducts itself. They describe how an organization believes it should act, and how those beliefs should be reflected in its actions: We create exceptional public service through: ❖ Our People We care about our people and actively advocate diversity, safety, and personal growth ❖ Continuous Improvement We are committed to excellence and professionalism. ❖ Integrily We are transparent, honest, ethical, and have mutual respect for all people. Strengths, Weaknesses, Opportunities and Threats Critical to the strategic planning process is the understanding of the forces, both positive and negative, that impact the Village's ability to achieve its mission. The Village, as an organization, has certain internal attributes that are recognized as beneficial assets; its strengths. However, the Village also has some internal attributes that are negative; its weaknesses. There are those external forces in the outside world that are beyond the Village's control or influence. Some of these forces create favorable conditions for achievement of the FY 2015 Adopted Budget Page 48 of 294 Village's mission; they are opportunities. Of course, some of the external forces are contrary, and potentially damaging to the Village's interests; these are threats. The internal organizational strengths and external opportunities represent sources of positive achievement and provide a launching point for development of strategies designed to accomplish the Village's vision. The internal weaknesses and external threats represent barriers to success but understanding them can also provide inspiration for new strategies. The results of the Strengths, Weaknesses, Opportunities and Threats (SWOT) analysis are listed on the following page. FY 2015 Adopted Budget Page 49 of 294 SWOT Analysis: FY 2015 Adopted Budget Page 50 of 294 Strengths: : (Good now: maintain, build, leverage) Weaknesses: (Bad now: remedy, stop) ❖ Affluent community ❖ State pressures on municipal taxing authority ❖ Strong financial reserves ❖ Limited retail ❖ Taken steps to reduce costs ❖ No anchor or destination ❖ Generally supportive residents ❖ Aged / deteriorated buildings in our business community ❖ Unified Council ❖ High quality staff ❖ Advisory Board/citizen participation ❖ Location /waterways ❖ Tradition — 2nd & 3rd generation residents Opportunities: (Good Future: prioritize, optimize) Threats: (Bad Future: counter) ❖ Seek additional funding sources such as service fees and ❖ Fragile economy grants ❖ State and County pressure on home -rule authority of ❖ Seek to influence State Legislature municipalities ❖ Pursue further cost efficiencies ❖ Increase in unfunded mandates ❖ Improve relationships with business community ❖ Unfunded liabilities by Federal Government •'• Annexation FY 2015 Adopted Budget Page 50 of 294 Long Term Goals In the annual strategic planning process, Village Council revisits and refines goals to continually adjust to the current social and economic environment. Overall the general Village goals remain consistent as follows: 1. Protect the Financial Integrity of the Village 2. Maintain a High Quality of Life in the Village 3. Maintain and Improve all Recreational Facilities of the Village 4. Foster the Spirit and Participation of our Community 5. Improve the Overall Appearance of the Village 6. Continuously Improve the Way We Work 7. Implement the Pay for Performance System The Annual Budget has been developed with these goals in mind. The budget goals provide the overall framework for the budget process. Village departments have reviewed their department goals for the upcoming year to assure that the overall long -term Village goals were addressed in their priorities for program, service and facility requests. Performance Measures Performance measures form the foundation for the strategic planning process because they are really what assure goal accomplishment. Some measures track outputs or number of units of service delivered over time. Others measure efficiency or how well resources are leveraged. Each type of measure is significant within the performance measurement system. Village departments have included performance measures in their department plans. Performance measures allow Village departments to monitor implementation of projects, programs, initiatives, and services funded through the budget; measure their success in meeting the targeted performance; identify opportunities to improve service delivery; inform Council as they make strategic adjustments; and provide data to support decisions for future resource allocation. C'nnelncinn The Village integrates the annual budgeting process with the strategic planning process. The Strategic Plan helps to prioritize how the Village will use current and future resources to achieve identified goals. In this way the strategic plan drives budget preparation decisions and service delivery implementation. The Village's ongoing strategic planning process is an affirmation and continuation of a time honored credo that we are the "best place to live under the sun." FY 2015 Adopted Budget Page 51 of 294 Long Range Planning The long -range planning for the Village of North Palm Beach is outlined in the following policy documents: 1. The Comprehensive Plan. 2. The Annual Budget. The Comprehensive Plan was adopted in 1989, in compliance with the Florida Statutes Chapter 163, Department of Community Affairs. The Plan guides future growth and development and provides an overall vision for the Village. The Plan contains the flowing elements: 1. Future Land Use 2. Transportation 3. Housing 4. Infrastructure 5. Coastal Management 6. Conservation 7. Recreation and Open Space 8. Intergovernmental Coordination 9. Capital Improvements 10. Public School Concurrency 11. Annexation (Optional Element) Each element of the plan provides an inventory of existing conditions, an analysis of needs along with goals, objectives and policies to guide the growth of the Village. Levels of Service (LOS) are also established in the comprehensive plan to ensure that infrastructure and services will be available to accommodate new residential and commercial developments. The LOS analysis and resultant capital expenditures are included in the Capital Improvement element which provides the continuity between the goals and objectives of the Comprehensive Plan and the Annual Budget through the five (5) year Capital Improvement Plan (CIP). The CIP identifies projects and their associated costs and is reviewed and updated annually in both documents. Long -Term Financial Plan The Annual Budget contains a five year CIP and an analysis of total projected revenues and expenditures for the same time periods as the CIP. The projections assist management in the planning and allocation of resources to achieve the Village Council goals of maintaining a financially secure municipal government. The results of the long -range financial plan for the major operating funds (General Fund and Country Club) are provided on the following pages. The long -range financial plan should not be confused with the Village's budget. The budget is the Village's legal authority for spending. The budget focuses on the near -term future; it is very detailed, and it must be balanced between resources and requirements. In comparison, the long -range financial plan has a longer time - frame, is less detailed and is only used to help management develop budget strategies and prioritize the use of limited resources. FY 2015 Adopted Budget Page 52 of 294 General Fund: The projections are based on the following set of assumptions: 1. 3% annual growth rate during the FY 2016 -2019 period 2. Property Taxes will represent approximately 56% of total General Fund revenues 3. Personnel Costs will represent 72% of total General Fund revenues 4. Operating Costs will represent 27% of total General Fund revenues 5. Transfer to CIP Fund will represent 1% of total General fund revenues 6. Capital Outlay will represent the totals in the CIP Plan General Fund Projections (assumes 3% growth rate) Expenses (Uses) Personnel 14,196,952 FY 2016 15,172, 394 15,627, 566 16,096, 393 Revenues (Sources): FY 2015 Budget Projected FY 2017 Projected FY 2018 Projected FY 2019 Projected Property Taxes $ 11,205,587 $ 11,457,040 $ 11,800,751 $ 12,154,773 $ 12,519,416 Other Revenue 8,657,519 9,001,960 9,272,018 9,550,179 9,836,684 Total Revenue 19.863.106 20.458.999 21.072.769 21.704.952 22.356.101 Expenses (Uses) Personnel 14,196,952 14, 730,479 15,172, 394 15,627, 566 16,096, 393 Operating 5,350,408 5,523,930 5,689,648 5,860,337 6,036,147 Capital Outlay 1,653,500 2,136,500 1,646,125 741,225 548,000 Debt Service - - - - - Reserves /Contingencies 305,746 204,590 210,728 217,050 223,561 Total Expenses 21,506,606 22,595,499 22,718,894 22,446,177 22,904,101 Net Revenue / Expense $ (1,643,500) $ (2,136,500) $ (1,646,125) $ (741,225) $ (548,000) FY 2015 Adopted Budget Page 53 of 294 Country Club: The projections are based on the following set of assumptions: 1. 3% annual growth rate during the FY 2016 -2019 period 2. Golf Revenues will represent approximately 79% of total Country Club revenues 3. Personnel Costs will represent 30% of total Country Club revenues 4. Operating Costs will represent 55% of total Country Club revenues 5. Debt Service requirement will not change 6. Capital Outlay will represent the totals in the CIP Plan Country Club Projections (assumes 3% growth rate) Expenses (Uses) Personnel 1,194, 098 FY 2016 1,246,358 1,283, 749 1,322,262 Revenues (Sources): FY 2015 Budget Projected FY 2017 Projected FY 2018 Projected FY 2019 Projected Golf $ 3,107,631 $ 3,186,483 $ 3,282,077 $ 3,380,539 $ 3,481,956 Food & Beverage 800,000 838,973 864,142 890,066 916,768 Administration 8,410 8,067 8,309 8,558 8,815 Total Revenue 3,916,041 4,033,522 4,154,528 4,279,164 4,407,539 Expenses (Uses) Personnel 1,194, 098 1,210, 057 1,246,358 1,283, 749 1,322,262 Operating 2,150,078 2,218,437 2,284,990 2,353,540 2,424,146 Capital Outlay - - - 26,000 - Debt Service 538,151 538,151 538,151 538,151 538,151 Reserves /Contingencies 33,714 34,688 35,729 36,801 37,905 Total Expenses 3,916,041 4,001,333 4,105,229 4,238,241 4,322,464 Net Revenue / Expense $ - $ 32,189 $ 49,299 $ 40,923 $ 85,075 FY 2015 Adopted Budget Page 54 of 294 job UPI WAN 4 r ,'04 d - I IIII IIIIlI�1I►1I,L1I III ►111:�111 9 a. General Fund Organization Chart FY 2014 -2015 Residents of The Village of North Palm Beach Summary: Change: 136 FT -5 FT 66 PT -2 PT 23 Volunteers FY 2015 Adopted Budget Page 56 of 294 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 • Zoning Board of Adjustment 2 FT IF Human Information Community Public Fire Parks & Finance Resources Technology Development Works Police Library Rescue Recreation 7 FT ( +2 FT) 2 FT 3 FT 11 FT ( +1 FT) 35 FT ( -2 FT) 36 FT ( -7 FT) 7 FT ( +1 FT) 24 FT 6 FT 0 PT ( -1 PT) 1 PT ( +1 PT) 0 PT ( -1 PT) 13 PT g PT ( -1 PT) 0 PT 43 PT 32 Volunteers 18 Volunteers Summary: Change: 136 FT -5 FT 66 PT -2 PT 23 Volunteers FY 2015 Adopted Budget Page 56 of 294 The Village of North Palm Beach General Fund Budget Summary Fiscal Year 2014 -2015 Millage Rate = $7.33 mils FY 2015 Adopted Budget Page 57 of 294 % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Revenues Taxes: Ad- Valorem Taxes 11,205,587 $ 9,973,280 12.36% $ 9,981,391 $ 10,011,748 $ 10,441,869 Utility Service Taxes 2,222,693 2,152,000 3.28% 2,197,761 2,164,920 2,198,148 Franchise Fees 1,129,000 1,050,000 7.52% 1,160,780 1,178,598 1,191,154 Sales & Use Taxes 268,668 $ 14,825,948 263,935 1.79% 261,852 263,369 259,794 Licenses & Permits 1,054,600 1,092,525 -3.47% 803,337 809,642 959,098 Intergovernmental 1,376,282 1,327,964 3.64% 1,276,154 1,276,129 1,287,638 Charges for Services 2,356,191 2,142,435 9.98% 2,136,179 1,959,624 1,927,370 Fines & Forfeitures 77,335 82,625 -6.40% 109,233 133,970 171,416 Interest 40,250 77,915 - 48.34% 36,228 89,242 97,743 Reserve for Future Tax Relief 102,000 442,833 - 76.97% - - - Appropriated Fund Balance - 0.00% - - - Miscellaneous 30,500 9,400 224.47% 235,425 145,962 59,461 Total Revenues: 19,863,106 18,614,912 6.71% 18,198,341 18,033,204 18,593,692 Expenditures General Government: Village Council 130,083 141,880 -8.31% 124,269 125,877 131,637 Village Manager 317,033 316,709 0.10% 266,456 279,587 332,848 Human Resources 341,443 293,419 16.37% 268,543 237,286 226,868 Finance 731,648 578,952 26.37% 545,919 514,753 499,456 Information Technology 430,800 348,122 23.75% 338,819 330,337 289,297 Village Attorney 140,000 160,000 - 12.50% 128,381 149,700 159,692 Village Clerk 322,052 321,879 0.05% 285,249 291,024 268,039 General Services - Village Hall 118,206 2,531,265 111,360 6.15% 89,765 140,539 105,595 Public Safety: Police 5,073,868 4,890,150 3.76% 4,720,876 4,486,759 4,200,373 Fire Rescue 3,171,211 3,007,418 5.45% 2,803,036 2,755,657 2,545,461 General Services - Public Safety 106,550 8,351,629 125,990 - 15.43% 99,860 149,358 115,066 Public Works: Public Works Admin 253,205 326,813 - 22.52% 337,600 380,901 353,248 Sanitation 1,495,648 1,521,240 -1.68% 1,407,885 1,397,999 1,372,658 Facility Services 652,978 602,879 8.31% 476,121 563,304 548,564 Streets & Grounds 1,472,308 1,311,257 12.28% 1,134,023 1,151,776 1,413,441 Vehicle Maintenance 428,927 4,303,066 471,911 -9.11% 378,352 418,166 356,730 Community Development & Planning: Community Planning 365,034 335,039 8.95% 280,514 308,548 241,625 Building 675,516 626,092 7.89% 519,105 505,369 462,171 Code Enforcement 152,222 1,192,772 174,403 - 12.72% 134,995 104,099 95,464 Leisure Services: Library 790,961 716,291 10.42% 662,785 660,274 635,861 Recreation 1,015,311 965,676 5.14% 1,250,838 969,708 935,580 Park Maintenance - - 0.00% - - - Pool 336,324 338,515 -0.65% 327,759 314,729 440,259 Special Events 100,500 90,500 11.05% 83,319 88,777 76,068 Tennis 561,558 2,804,654 518,287 8.35% 462,204 385,732 396,988 Reserves & Other: Debt service - - 0.00% - - - Contingency - - 0.00% 10,857 34,829 14,089 Transfer In/Out 305,746 - 0.00% 265,000 500,000 1,334,934 Non - Departmental 373,974 679,720 320,130 16.82% 288,013 291,198 393,920 Total Expenditures 19,863,106 18,614,912 6.71% 17,690,543 17,536,287 17,945,934 Net Revenue Over Expense $ $ $ 507,798 $ 496,917 $ 647,758 FY 2015 Adopted Budget Page 57 of 294 FY 2015 Adopted Budget Page 58 of 294 Village of North Palm Beach General Fund Revenues Fiscal Year 2014 -2015 Investment Income $40,250 Fines & Forfeitures 0.20% $77,335 Charges for Services 0.39% $2,356,191 Miscellaneous 11.86% � $0.67%00 Intergovernmental $1,376,282 6.93% .� ■ Licenses & Permil $1,054,600 5.31% r Sales and Use Taxes $268,668 1.34% k- Franchise Fees $1,129,000 5.63% Utility Sery $2,22; 11.1' Total Revenues = $19,863,106 rem Taxes > 11,205,587 56.41% FY 2015 Adopted Budget Page 59 of 294 The Village of North Palm Beach General Fund Revenue Analysis Fiscal Year 2014 -2015 FY 2015 Adopted Budget Page 60 of 294 % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Taxes: Ad- Valorem Taxes 11,205,587 $ 9,973,280 12.36% $ 9,981,391 $ 10,011,748 $ 10,441,869 Franchise Fees: Electricity 810,000 750,000 8.00% 849,522 858,495 904,190 Gas 29,000 20,000 45.00% 34,988 39,026 7,459 Water 290,000 1,129,000 280,000 3.57% 276,270 281,077 279,506 Utility Service Taxes: Electricity 1,140,000 988,000 15.38% 1,091,884 1,030,127 1,017,774 Gas 79,000 74,000 6.76% 64,655 60,560 60,037 Telecommunication 668,693 775,000 - 13.72% 731,025 758,446 797,566 Water 335,000 2,222,693 315,000 6.35% 310,196 315,787 322,771 Sales & Use Taxes Local Option Taxes 268,668 263,935 1.79% 261,852 263,369 259,794 14,825,948 13,439,215 10.32% 13,601,784 13,618,635 14,090,966 Licenses & Permits: Building Permits 800,000 862,825 -7.28% 577,512 408,816 475,047 Developer Fees - - 0.00% 11,555 175,000 250,000 Occupational Licenses 235,000 224,000 4.91% 208,192 223,948 227,582 Other Licenses, Fees, Permits 19,600 5,700 243.86% 6,079 1,878 6,469 1,054,600 1,092,525 -3.47% 803,337 809,642 959,098 Intergovernmental Shared Revenue Other Local Units 48,820 91,848 - 46.85% 65,362 113,318 124,408 State Shared Revenue Local Govt 1/2 Ct Sales Tax 931,015 859,697 8.30% 827,570 787,394 794,209 State Revenue Share Proceeds 353,477 338,996 4.27% 333,166 328,907 326,578 Other State Shared Revenue 16,743 1,301,235 17,400 -3.78% 26,483 21,796 19,958 Other Other Intergov Revenue 26,227 20,023 30.98% 23,572 24,714 22,485 1,376,282 1,327,964 3.64% 1,276,154 1,276,129 1,287,638 Charges for Services Community Development 269,015 247,033 8.90% 206,494 200,746 147,648 Library 1,565 1,515 3.30% 1,626 1,687 1,683 Recreation Pool 195,800 200,500 -2.34% 190,483 189,180 169,107 Recreation 495,701 466,000 6.37% 477,760 476,421 509,038 Tennis 506,580 1,198,081 489,567 3.48% 409,691 342,135 352,373 Public Safety Ambulance Fees 275,000 275,000 0.00% 313,372 280,047 259,779 Other 105,450 380,450 75,900 38.93% 128,448 75,365 86,097 Public Works Solid Waste Collection 477,280 365,000 30.76% 386,845 375,714 388,939 Other 19,500 496,780 12,000 62.50% 11,644 8,748 8,361 Village Clerk 10,300 9,920 3.83% 9,817 9,580 4,346 2,356,191 2,142,435 9.98% 2,136,179 1,959,624 1,927,370 Fines & Forfeitures Community Development 40,500 25,825 56.82% 54,735 70,553 96,117 Library 7,535 7,500 0.47% 7,712 9,058 10,672 Public Safety 29,300 49,300 - 40.57% 46,786 54,359 64,626 77,335 82,625 -6.40% 109,233 133,970 171,416 Miscellaneous Insurance Refunds - - 0.00% 16,769 29,488 10,970 Sales of Surplus - - 0.00% 128,522 4,000 9,100 Other 30,500 9,400 224.47% 90,135 112,473 39,391 30,500 9,400 224.47% 235,425 145,962 59,461 Interest 40,250 77,915 48.34%, 36,228 89,242 97,743 Reserve for Future Tax Relief 102,000 442,833 - 76.97% - - - Appropriated Fund Balance 0 - 0.00% - - - Total Revenues: $ 19,863,106 $ 18,614,912 6.71% $ 18,198,341 $ 18,033,204 $ 18,593,692 FY 2015 Adopted Budget Page 60 of 294 General Fund Revenues This section includes a discussion regarding revenue sources for the Village's FY 2014/15 General Fund Budget, how much of the total budget it comprises, revenue trends, factors influencing the trends, projections provided by the Florida Department of Revenue and assumptions used in determining the projections. Ad Valorem Taxes $11,205,587 Property taxes are the single largest revenue line item in the General Fund Budget, making up approximately 56.41% of the total budget. The taxable property value increased from $1.524 billion to $1.609 billion. At the millage rate of 7.3300 mils, this will generate gross taxes for FY 2014/15 of $11.8 million. But, due to discounts for prompt payment, state law requires that only 95% of the gross taxes be budgeted as revenue - equating to $11,205,587. This class of revenue has historically provided a stable source of revenue and normally displays an increasing trend based on significant new construction and development. However, this is no longer the case, due to current economic conditions and the fact that the Village is primarily a built -out community. Millage Options: On June 1, 2014 Palm Beach County notified the Village that the preliminary taxable valuation was $1,592,546,177. The final taxable valuation received on July 1 showed a valuation of $1,609,188,844. This includes $10,987,287 in new construction. Based on this final taxable value and current legislation, the millage options, with respect to voting and advertising requirements for FY 2014/15, are discussed in the following paragraphs. Please note that the Village's current millage rate is 6.8731 mils. $1998639106 Methodology for increasing Millage Rate: As per current tax law (FS 200.185) the Village is required to follow these procedures for FY 2014/15 when setting its millage rate: 6.5574 Mils (Rolled -Back Rate): A simple majority vote is all that is required to approve the rolled -back millage rate of 6.5574 or less. The rolled -back rate is the rate required to produce the same amount of ad valorem tax revenues this year as the previous year, excluding the effect of new construction. The typical example is that as assessments increase, the millage rate decreases proportionately to equalize the revenues. 65575 — 8.6199 Mils (Malty Vote Maximum Millage Rate): A simple majority vote is also all that is required to approve a rate above the rolled -back rate, up to 8.6199 mils (This rate is calculated by adjusting the rolled -back rate by the growth in Florida per capita personal income). However, since this is higher than the rolled -back rate, it must be advertised as a tax increase. 8.6200 — 9.4819 Mils (Two- Thirds Vote Maximum Millaw Rate): A super majority vote is required to increase the millage rate by up to 110% of the majority vote maximum rate. 9.4820— 10.0000 Mils (Unanimous Vote Maximum Millage Rate): A unanimous vote is required to increase the millage rate by more than 110% of the majority vote maximum rate. However this is subject to an overall legal ceiling for municipalities of 10 mils. FY 2015 Adopted Budget Page 61 of 294 Millage Rate Impact: The revenue impact of the above millage rates is shown as follows: Millage Rate Description Ad- Valorem Revenue FY 2014/15 Ad- Valorem Revenue FY 2013/14 (as adopted) Increase (Decrease) 6.5574 Rolled -Back Rate 10,024,490 9,973,280 51,210 6.8731 Current Millage 10,507,110 9,973,280 533,830 8.6199 Majority Vote Maximum 13,177,495 9,973,280 3,204,215 9.4819 Two - Thirds Vote Maximum 14,495,259 9,973,280 4,521,980 10.0000 Statutory Maximum 15,287,294 9,973,280 5,314,014 Franchise Fees $1,129,000 Franchise fees are charges to service providers for an exclusive /nonexclusive right to operate within the municipal boundaries of the Village. The charge is levied on a percentage of gross receipts basis. FY 2014/15 franchise fees represent 5.68% of the total General Fund Revenues. The estimates are prepared based on past experience. The Village has the following franchise fees: • Electric Franchise Fees ($810.000): A thirty year franchise (established by Ordinance No. 14 -80 on July 10, 1980 for thirty years) was amended on August 28, 2008 (Ordinance 2008 -09). The new agreement requires Florida Power & Light to pay a franchise fee of 5.9% from sales of electricity, with no deductions for ad valorem property taxes or non -ad valorem assessments. Payments are received monthly from Florida Power & Light. • Gas Franchise Fees ($29, 000): A thirty year franchise (established by Ordinance No. 11 -80 on May 22, 1980 for thirty years) was amended on June 24, 2010 (Ordinance 2010 -08). The new agreement requires Florida Public Utilities to pay a franchise fee of 6.5% from the sale of gas to residential customers within the Village's corporate limits. Payments are received annually from Florida Public Utilities. • Water Franchise Fees ($290, 000): A franchise fee of 5% (less 0.7% administrative fees) from sales of water and sewer was established by Ordinance No. 15 -1986 for thirty years. Payments are received monthly from Seacoast Utility Authority. FY 2015 Adopted Budget Page 62 of 294 Ad- Valorem Taxes 5 Year Revenue Trend 11,400,000 i 11,zra0,aaa 11,000,000 10,W0,000 14,�o�,oaa 10,400,000 10,zff0,000 j 10, 000, 000 9,8D0,000 9,E00, oaa 9,4oQ, oaa 9,200, aaa 20' 1 Actual 2012 Actual 2013 Actual 2014 2015 Budget Budget ®Revenue 10*1,M 10,011,148 9,981399 9,913,280 11,205,581 Franchise Fees $1,129,000 Franchise fees are charges to service providers for an exclusive /nonexclusive right to operate within the municipal boundaries of the Village. The charge is levied on a percentage of gross receipts basis. FY 2014/15 franchise fees represent 5.68% of the total General Fund Revenues. The estimates are prepared based on past experience. The Village has the following franchise fees: • Electric Franchise Fees ($810.000): A thirty year franchise (established by Ordinance No. 14 -80 on July 10, 1980 for thirty years) was amended on August 28, 2008 (Ordinance 2008 -09). The new agreement requires Florida Power & Light to pay a franchise fee of 5.9% from sales of electricity, with no deductions for ad valorem property taxes or non -ad valorem assessments. Payments are received monthly from Florida Power & Light. • Gas Franchise Fees ($29, 000): A thirty year franchise (established by Ordinance No. 11 -80 on May 22, 1980 for thirty years) was amended on June 24, 2010 (Ordinance 2010 -08). The new agreement requires Florida Public Utilities to pay a franchise fee of 6.5% from the sale of gas to residential customers within the Village's corporate limits. Payments are received annually from Florida Public Utilities. • Water Franchise Fees ($290, 000): A franchise fee of 5% (less 0.7% administrative fees) from sales of water and sewer was established by Ordinance No. 15 -1986 for thirty years. Payments are received monthly from Seacoast Utility Authority. FY 2015 Adopted Budget Page 62 of 294 Utility Service Taxes 5 Year Revenue Trend 2 �4U,UUU 2,22U,UUU 2.N{J.UUd 2,18U,UUU 2J U,UUU 2,14{1,{1{1{1 2,12U,UUU 2,10 {1,UUU Bucget 20'1 Actual 2U12Actuel 2{113 Actual 1 2114 fidget 2 {115 MRer nue 2,138,145 2,164,920 2,19; ,761 2,152,Ui 0 2,222,693 Utility Taxes $2,222,693 Utility taxes are levied on consumer consumption of utility services provided in the Village. The tax is levied as a percentage of gross receipts. Utility taxes represent 11.19% of the total General Fund revenues. The estimates are prepared based on past experience and information received from the utility companies. The Village has the following Utility Service Taxes: • Electric Utility Tax ($1,140,000): The rate is set at 10% of electric sales generated by FPL. • Water Utility Tax ($335, 000): The rate is 10% of water service sales generated by Seacoast Utility Authority. • Telecommunication ($668,693 As of 2001 Communications Service Tax (CST) replaced Telecommunications Utility Service Tax, Telecommunications Franchise Fees and Cable TV Franchise Fees. The CST is charged at the maximum rate of 5.22% on all local telephone service through all providers on phone calls originating within the Village and terminating within the state. The CST is collected and distributed by the State of Florida. Revenue estimates are projected by the State to be used by local agencies during budget preparation. • Gas ($79,000): The rate is 10% of natural gas sales. FY 2015 Adopted Budget Page 63 of 294 Sales & Use Taxes (Local Option Fuel Taxes) $268,668 Gasoline taxes are collected at the state level and distributed by formula to cities and counties. Gas taxes represent 1.35% of the total General Fund Revenues. The estimates are prepared based on information provided by the Florida Department of Revenue and Palm Beach County. Intergovernmental Revenue 5 Year Revenue Trend 1,38D 0 1,36C 000 1 aeo ono 1 3211,11 0 1 :W u,uu u 7RR 4140 1 ,264,17411 244,940 1 ,220,944 2411 Actual 2412! to el 2013 Ac4uai 2014 Bud et 201` Buz et �fEn��ivc 1,28T,638 '1,2'16,129 1,216,'154 1,321,%4 'I'T%2 -2 Intergovernmental Revenues $1,376,282 Intergovernmental revenue consists of revenues that are received from other governmental agencies. These revenues represent 6.93% of the total General Fund Revenues. The majority of these revenues consist of State Shared Revenues (Local Government Half -Cent Sales Tax, Municipal Revenue Sharing, and Alcoholic Beverage License Fees). Other revenues in this category consist of Federal, State and Local grants and shares of revenue from the county. The budget estimates are provided by the Florida Department of Revenue. • Local Government Half -Cent Sales Tax ($931,015) : In 1982, the local government half -cent sales tax program was created to provide an additional income for municipalities beyond ad valorem and utility taxes. The budget estimate is provided by the State each year. • Municipal Revenue Sharing ($353,4 77): The Florida Revenue Sharing Act of 1972 created a revenue sharing trust fund for municipalities in order to ensure revenue parity. An allocation formula serves as the basis for the distribution of these revenues to each municipality that meets strict eligibility requirements. The apportionment factor is calculated for each eligible municipality using a formula consisting of the flowing weighted factors: municipal population, municipal sales tax collection, and the municipality's relative ability to raise revenues. The budget estimate is provided by the Department of Revenue each year. • Alcoholic Beverage Licenses $10, 000: The Village is granted a portion of the funds collected by the Department of Business and Professional Regulation's Division of Alcoholic Beverages and Tobacco for license taxes levied on manufacturers, distributors, vendors and sales agents of alcoholic beverages. The estimate for the budget is prepared based on past experience. FY 2015 Adopted Budget Page 64 of 294 Charges for Services $2,356,191 Charges for Services represent 11.86% of total General Fund Revenues. The budget estimates are based on past experience and are described below: • Community Development $269,015 Revenues included in this category are the following: Cell Tower Rent, Protective Inspection Fees, Building Plan Reviews and Non - Domicile Business Registrations. • Village Clerk $10,300 The Clerk's office makes available various records and publications and collects the filing fees from candidates for public office. • Public Works $496,780 Included in this category are the following revenues: Solid Waste Collection, Cardboard Recycling, and Reimbursement for maintenance services provided to the Country Club. Solid Waste Collection Fee ($477,280): Charge to commercial establishments for collection services. Rates are based on type of business at property and square footage. Reimbursement - Country Club Services ($12,000): Reimbursement from the Country Club Fund for work performed on building and grounds such as a /c, plumbing, electrical, cleaning /painting, irrigation and custodial. • Public Safety $380,450 Included in this category are items such as Ambulance Fees, Fire Inspection Fees, Alarm Users Permit Fees, Bicycle Registrations, Court Fines and Accident Reports. Ambulance Fees ($275,000 ): Fee for ambulance transport provided by the Village. The fee applies to residents and non - residents. Fire Inspection Fees ($35,000 ): This fee schedule is detailed in Village Code Article II Sec 12 -17. These fees apply to all businesses, commercial and multi - family residential buildings in the Village regardless of ownership. Alarm Users Permit Fee ($21,500 ): All operating alarms require a permit. The fee is $25, which is collected once a year. • Recreation $1,198,081 This department is the largest of the total "Charges for Services" Revenue Category. Within this department, there are various types of charges: Program Fees (including classes, lessons, trips and events), Marina, Memberships, Merchandise Sales, and Rental and or /lease. The major types are described below: Program Fees $401,700: This is the amount paid to participate in various classes, lessons, trips and events for Recreation, Pool and Tennis. The revenues are offset by an expenditure account in the respective department. Marina $206,001: This includes the amount paid to the Village for wet slip boat dockage, dry storage space and marina ramp usage. Memberships $118,100: This amount includes year -round membership for the Tennis and Pool Facilities. FY 2015 Adopted Budget Page 65 of 294 Licenses and Permits $1,054,600 Licenses and Permits consist of Building Permits, Contractor Registration, Village Business Tax Receipts, Zoning & Annexation Fees and Temporary Banner Fees. These revenues represent 5.31% of the total General Fund Revenues. These types of revenues are directly related to the rate of growth and development in the Village. Licenses & Permits 5 Year Revenue Trend Miscellaneous Revenues $132,500 The miscellaneous revenue classification represents 0.67% of total General Fund Revenues. This classification includes items such as public records requests, requests for bid documents, vending machines, NSF fees, insurance refunds, sales of surplus, use of developer contributions, use of reserves that have been set aside for future tax relief, etc. In 2015, the Village will utilize $102,000 of its reserve for future tax relief in order to reduce the millage rate. Miscellaneous Revenue 5 Year Revenue Trend FY 2015 Adopted Budget Page 66 of 294 Fines and Forfeitures $77,335 Fines and forfeitures are revenues generated by enforcement and prosecution of municipal ordinances and state statutes. These line items represent 0.39% of total General Fund revenues. This category was decreased due to past experience. Fines & Forfeitures 5 Year Revenue Trend Investment Income $40,250 Fund Balances and positive cash flow balances are invested according to the Village's Investment Policies. The interest income is the earnings from these investments. Interest income represents 0.20% of total General Fund Revenues. There is a significant decline in this revenue source due to the downturn in the economy. FY 2015 Adopted Budget Page 67 of 294 Investment Income 5 Year Revenue Trend 1UU,UU6 9a,aaa sff,U6U 7a,aaa sa,aaa SU,UUU aa,aaa 3U,U6U 2U,U6U 7�F 1 U,U 6U 2{111 Actual 21112 Actual 21713 Actual 2{114 Budget 2{115 Budget s Revenue 97,743 89,242 36,225 77,915 46,25U FY 2015 Adopted Budget Page 67 of 294 I a wow 1000 0000 rl FY 2015 Adopted Budget Page 68 of 294 Reserves & Other $679,720 3.42 %I Leisure Services $2,804,654 14.12% Community Development\ $1,192,772 6.00% Public Works $4,303,066 21.66% ■ Operating $5,350,40 26.94% Village of North Palm Beach General Fund Expenditures Fiscal Year 2014 -2015 By Department General Government $2,531,265 12.74% ■ Police and Fire $8,351,629 By Function Capital ■ Transfer Out $10,000 $305,746 0.05% 1.54% Total Expenses = $ 19,863,106 ■ Personnel $14,196,952 71.47% FY 2015 Adopted Budget Page 69 of 294 General Fund Expenditures $1998639106 To counter the decrease in revenue brought about by property tax reform and the economic downturn, The Village Manager asked Department Directors to reduce spending in a manner that would minimize the impact on our residents. This required seeking new ways to serve our customers. While Directors did an admirable job identifying areas to cut, a sizable portion of each department's budget (employee cost) is not entirely within the control of its Director. This section includes a discussion regarding appropriations for the Village's FY 2014/15 General Fund budget, how much of the total budget it comprises, and assumptions used in determining the projections. Personal Services $14,196,952 Employee salary and benefits represent 71.47% of the total General Fund Expenses. These costs are allocated on a per employee basis. Assumptions used in budgeting for the major employee costs are discussed below: Calariae- Performance based merit increases for FPE- eligible and non -union personnel are budgeted at an average of 3.75% based on a 0% - 5% scale. Salary increases for PBA and IAFF- eligible employees are budgeted in accordance with the step -plan increases as negotiated in their collective bargaining agreements (The IAFF Collective Bargaining Agreement is still in negotiation). R ati ram ant Actuarial determined employer contributions for the General Employees Pension and Police & Fire Pension were budgeted as follows: General Employees .. .........................19.54% Police and Fire Employees ..................21.49% The ICMA -RC pension employer contributions were budgeted at 15%. Health Insurance: Health insurance is budgeted at the employee level for the cost provided by the insurance carrier based on type of coverage. FICA: This item was budgeted at 7.65% of payroll. Worker's Compensation: This item is budgeted at the employee level for the cost provided by the insurance carrier based on type of position. Personal Services 5 Year Trend 14,500,000 14,000,000 13,500,000 13, 000,000 12,500,000 12, 000,000 11, 500,000 11,000,000 2093 2032 2013 2014 2015 Actual Actual Actual Budget Budget INExpensel 12,380,336 1 12,852,536 1 13 ,249,637 1 13,960,473 1 14,196,952 FY 2015 Adopted Budget Page 70 of 294 Operating Costs $5,350,408 Appropriations for each department are budgeted based on past history and the needs of the department. Operating costs represent 26.94% of the overall General Fund Expenses. Some highlights of operating costs are listed below: Capital Outlay $10,000 Capital needs and resource availability are assessed annually through a capital planning process that results in a five year capital plan. The five -year capital plan includes: • the cost to furnish and maintain capital facilities and • Contractual Services $1,350,144 equipment, such as roadways, parks, drainage systems and • Utilities $ 534,891 other valuable infrastructure • Program Expenses (offset with Program Revenue) $ 577,900 • Legal Fees $ 140,000 • the cost of new and replacement fixed assets, such as • Materials & Supplies $ 732,250 vehicles, equipment, hardware /software, etc. • Gas, Oil & Lubricants $ 292,320 • Repairs & Maintenance $ 379,425 Those items deemed necessary are funded in the respective • Solid Waste Disposal $ 76,000 department's budget; the remaining items are deferred to future • Property /General Liability $ 373,974 years. For FY 2014/15, there is only a small amount of capital • Professional Services $ 290,350 outlay in the general fund budget (representing 0.05% of the • Travel, Training & Conferences $ 100,152 overall General Fund Expenses); all remaining capital items are to • Uniforms $ 60,650 be funded with CIP funds. • Special Events $ 104,800 Operating Costs 5 Year Trend 6,000,000 5,006,uuo 4,000,000 3,000,000 2,000,000 1,000,000 2011 2012 2013 2014 2015 Actual Actual Actual Budget Budget FEExpensel 3,928,060 1 3,831 603 1 3,868,216 I 4,654,439 1 5,350,408 FY 2015 Adopted Budget Page 71 of 294 Capital Outlay 5 Year Trend 350,000 300,000 250,000 200,000 150,000 100,000 50,000 f � 2011 2092 2093 2094 2095 Actual Actual Actual Budget Budget ■ Expense 288,514 317,319 296,833 - 10,000 FY 2015 Adopted Budget Page 71 of 294 Debt Service $0 Debt service payments are the series of payments of principal and interest required on a debt over the fiscal year. The Village began accelerating its debt refunding in order to pursue "debt -free status" in 2009. The last outstanding loan instrument was paid off in Fiscal Year 2010 and therefore there is no debt service budgeted in the upcoming year. Debt Service 5 Year Trend 1 1 1 1 V�_ V�_ 1 1 0 0 0 _° 2012 2013 2014 2014 2015 Actual Actual Budget Budget Budget ■Expense - - Reserves & Other $305,746 This category includes items such as contingency and transfers to other funds. For the FY 2014/15 budget, the "Transfers Out" category represents 1.54% of the overall general fund budget. Village Council provided for an appropriation of two - tenths of a mil for a total of $305,746.00 to be transferred to the Capital Projects Fund to finance the General Fund's Capital Improvement Plan. FY 2015 Adopted Budget Page 72 of 294 Reserves & Other 5 YearTrend i 350,000 300,000 250,000 200,000 150,000 100,000 50,000 p 2011 _ 2012 2013 201`- 2015 Actual Actual Actual BLCC:et Budget ■Expense 14,089 34,829 10,857 305,74E FY 2015 Adopted Budget Page 72 of 294 The Village of North Palm Beach Fiscal Year 2014 -2015 Budget General Fund Operating Highlights Description Amount Contractual Services $ 1,350,144 • Maintenance Contract (Grounds & Athletic Fields) ($495,000) • Consol dated Dispatch ($331,165) • Pool - Independent Contractor ($47,000) • Custodial Services ($106,164) • Facility Services - Outside Repairs ($35,000) • Website re- design/implementationftraining ($41,000) • Laserfiche software upgrade ($61,000) • On -Line Performance Evaluation System ($18,000) Utilities 534,891 • Electricity ($329,910) • Gas ($29,396) • Telephone & Data ($92,073) • Water & Sewer ($83,512) Materials & Supplies 732,250 • Materials & Supplies ($447,550) • Office Supplies ($45,300) • Computer Supplies ($52,600) • Auto Parts Supplies ($103,000) • Library Materials ($83,800) Recreation Program Expenses (offset with Recreation Program Revenues) 577,900 Property/General Liability 373,974 Gas, Oil & Lubricants 292,320 Repairs & Maintenance 379,425 • R & M Automotive ($72,800) • R & M Building & Grounds ($132,650) • R & M Machinery & Equipment ($37,725) This item ineludes a $10, 000 emfengeney for emergency purchase /repairs • R & M P.A. & Communication Systems ($16,500) • R & M Storm Drainage System ($50,000) • R & M Irrigation System ($29,500) • Street Striping ($10,000) • Tree Trimming ($3,000) Legal Fees 140,000 Solid Waste Disposal 76,000 Uniforms 60,650 Travel, Training & Conferences 100,152 Special Events 104,800 Professional Services 290,350 • Phase 2 - LDR Ordinance Update ($75,000) • On -Line Performance Review Implementation ($12,000) • Tennis Court Maintenance ($36,000) • Building Department Inspection Services ($15,000) • Grant Management Services ($15,000) • Professional Services for Streets & Grounds Maintenance ($45,000) • Professional Services for Facility Services ($45,000) • EMS Director Fee ($14,400) Total Fiscal Year 2014 -2015 Operating Costs $ 5,350,408 FY 2015 Adopted Budget Page 73 of 294 FY 2015 Adopted Budget Page 74 of 294 Village Clerk Village Council Village of North Palm Beach Residents Darryl C. Aubrey Robert A. Gebbia David B. Norris William L. Manuel Doug Bush Mayor Vice Mayor President Pro Tem Councilman Councilman Village Manager Operating Departments Village Attorney FY 2015 Adopted Budget Page 75 of 294 Village Council Mission Statement To provide the highest quality of service to the residents of North Palm Beach in the most efficient, effective, and fiscally responsible manner by providing sound, clear policy guidance that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach, ensuring that North Palm Beach remains "the best place to live under the sun." Service Levels Narrative Serving as the legislative branch of Village government, the Council is comprised of five (5) officials elected Village -wide serving two -year terms each. Councilmen in Groups 1, 3 and 5 are elected in even years and Groups 2 and 4 are elected in odd years. At the first Regular Session after the March election, the Council selects a Mayor, Vice Mayor, and President Pro Tem. The Village Council meets on the second and fourth Thursday of the month, and holds other meetings as needed to conduct the business of the Village. Council members keep abreast of legislative developments through the Florida League of Cities (FLC), the Palm Beach County League of Cities, and meetings with federal, state, and local officials. Council members represent the Village on these boards: • FLC Finance /Taxation/Personnel Legislative Policy Committee • Palm Beach County League of Cities Board of Directors • PBC Multi - Jurisdictional Issues Coordination Forum • North County Governmental Committee • Treasure Coast Regional Planning Council • Regional Hazardous Materials Oversight Committee • Lake Worth Lagoon Initiative Board • Southeast Florida Ocean Reef Task Force • Northlake Boulevard Corridor Task Force Council members attend monthly meetings of Village boards on a rotation basis in order to remain apprised of the recommendations and activities of board members. The Council establishes Village goals and objectives in its annual budget and evaluates services and projects throughout the year. The Council annually establishes tax millage rates and service fees. Current Year Accomplishments and New Initiatives During Fiscal Year 2013/2014, the Council enacted legislation, set policies, and approved projects and expenditures that met its goals and objectives and provided for the health, safety, and welfare of Village residents. • Created a General Fund Reserve for Future Tax Relief and committed year -end surplus funds from FY 2013 General Fund Budget to this reserve account. These funds may only be used to offset a potential increase to the millage rate. • Creation of the Future Tax Relief Fund allowed reduction of the millage rate from 6.9723 to 6.8731 mils, the lowest rate since 2009, while still maintaining services levels. • Opened the new Veterans Memorial Park next to the Library. • Funded capital expenditures from Capital Improvement Plan (CIP) Funds, including the purchase of Police vehicles, Public Works vehicles and equipment, thermal imaging cameras and cardiac monitors for Fire Rescue and a lightning detection system for Anchorage Park. • Enhanced leisure activities by purchasing a 25 passenger bus for Recreation trips and tours and installed new bleachers at the Community Center. Golf Course Projects (driving range, bunker work, and drainage) to be completed in Summer 2014 will improve the golfing experience. FY 2015 Adopted Budget Page 76 of 294 Goals and Ob 'ec� tives The Village Council is committed to these goals and objectives Goal: Protect the financial integrity of the Village Objectives: a. Seek alternative sources of funds including grants. b. Seek to influence the Florida legislature in areas of unfunded mandates, taxation, and revenue sharing. c. Continue to advance a business - friendly atmosphere in the Village and work with the Northern Chamber of Commerce to encourage new businesses and to promote economic development. d. Actively pursue annexation opportunities. Goal: Maintain a high quality of life in the Village Objectives: a. Improve and maintain Village waterways as a unique Village asset. b. Maintain the highest quality of public safety services through national accreditation of its law enforcement component and through fire rescue level of service partnerships. c. Enhance communication with residents through mediums such as the Village Newsletter and website. d. Improve communication and response to the public; encourage suggestions from the public. e. Maintain service levels. f. Update and maintain the Code of Ordinances to match contemporary requirements. Goal: Maintain and improve all recreational facilities of the Village Objectives: a. Maintain high level of appearance and condition of Village parks and recreational facilities, including the Country Club. b. Increase involvement in recreational activities by expanding programming for all age groups. c. Actively promote resident and non - resident use of the Country Club facilities. d' Enhance golf membership through increased member events. e. Enhance and promote pool, tennis, and park amenities. f. Enhance and promote organized youth sport leagues and programs within the Village. Goal: Enhance the spirit and participation of our community Objectives: a. Encourage Village resident participation in Village Boards, programs, and events. b. Improve communication with businesses; encourage participation of businesses in Village events. c. Initiate activities that encourage Village volunteer service. continued on next page FY 2015 Adopted Budget Page 77 of 294 Goal: Improve the overall appearance of the Village Objectives: a. Continue improvement of code compliance and education with special emphasis towards the abatement of nuisance and abandoned properties. b. Support implementation of the Northlake Boulevard Overlay Zoning to bring about uniform beautification. c. Maintain uniformity of Village property design, colors and signage. d. Maintain high standards of overall appearance throughout the Village including commercial, residential, and Village -owned properties and roads. e. Identify areas needing improvement. Goal: Continuously evaluate the way we work Objectives: a. Conduct a department -by- department review of key work processes to determine what can be improved and implement improved procedures. b. Build a human resources capability that brings consistency in policies and procedures across all departments while remaining current, relevant, and compliant with federal, state, and local personnel and labor laws. Goal: Implement the Pay for Performance System. Objectives: a. Evaluate and update procedures and establish appropriate performance measures. b. Develop metrics for evaluation of work processes for eventual integration in a balanced scorecard measurement system. FY 2015 Adopted Budget Page 78 of 294 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA/Medicare Worker's Compensation Other Operating Accounting & Auditing Advertising Advisory Board Dinner Conferences & Seminars Contractual Services Council Donations Employee Relations Inspector General Expenses Membership & Dues Materials & Supplies Professional Services Special Events Travel Other Operating Costs Capital Capital The Village of North Palm Beach FY 2014 -2015 General Fund Budget Village Council % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 $ 46,800 46,800 3,581 87 - 3,668 $ 50,468 $ 24,000 11,000 6,500 2,125 3,000 4,000 10,555 3,850 6,000 8,585 79,615 0 46,800 0.00% $ 46,800 $ 46,050 $ 46,800 - 0.00% - - - - 0.00% - 0.00% - 0.00% - - - 3,581 0.00% 3,580 3,523 3,580 75 16.00% 94 69 75 - 0.00% - - - 50,456 0.02% 24,000 0.00% 10,500 4.76% 6,000 8.33% 1,825 16.44% 1,400 114.29% 4,000 0.00% 0 0.00% 16,500 - 100.00% 10,429 1.21% 600 541.67% 6,000 0.00% 3,000 - 100.00% 7,170 19.74% 0 0.00% 91,424 - 12.92% 0 0.00% 0 0.00% $ 50,474 $ 49,642 $ 50,455 32,604 33,144 23,644 4,032 5,313 7,333 5,890 4,178 4,569 888 1,063 1,300 1,260 1,355 805 4,000 2,100 3,000 0 0 6,310 0 4,012 4,123 10,312 10,008 10,046 8,901 1,084 5,644 2,187 4,943 4,230 0 0 2,858 3,722 9,036 7,319 0 0 0 73,795 76,235 81,181 0 0 0 0 0 0 Total Expenses $ 130,083 $ 141,880 -8.31% $ 124,269 $ 125,877 $ 131,637 FY 2015 Adopted Budget Page 79 of 294 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 Executive Secretary 1 FT Country Club Operating Departments -Golf -Food & Beverage -Administration Summary: Change: 2 FT FY 2015 Adopted Budget Page 80 of 294 Village Manager Mission Statement To provide clear direction, support, accountability, achievement, and recognition through an operational framework that guides and empowers Village staff in providing public services to the citizens of North Palm Beach as established by Council policy goals. The Village Manager promotes and fosters a "purpose- driven" working environment that focuses on service to the public through the efforts of a professional staff and improved operating processes. In collaboration with all Village employees, the administration will nurture creativity, responsibility, accountability, and thoughtful ri sk - taking... all focused on the core goal of Serving the Community. Service Levels Narrative The function of the Village Manager is to serve as the Chief Executive Officer of the Village. The Village Manager is responsible to the Village Council for: • Creating a strategic focus for the organization that incorporates goals of the Council; • Developing organizational goals that serve the community; • Strengthening and guiding the Village organization to meet public needs and to provide services; • Preparing agenda materials that foster choices, challenges and opportunities, and solutions from which the Village Council can develop policy decisions and make public service choices; and • Ensuring that the management of Village services and programs occurs in an efficient and effective manner. A fundamental responsibility of the Village Manager is to implement policies approved by the Council, and to help develop a shared vision for the organization allowing this to occur. To that end, the Village Manager will continue to work with the Village Council in developing and communicating our Village's "resident service" vision. By focusing on the needs of the citizens, the Village Manager encourages program and service improvements that allow the Village to keep pace with the ever - changing needs of our community. Accomplishments for Fiscal Year 201312014: 1. The Village's General Fund budget has only increased by $557,974.00 or 3.09% over the past five (5) years. ($18,056,938.00 in Fiscal Year 2010 to $18,614,912.00 adopted in Fiscal Year 2014). 2. The Village's ad- valorem taxes have been reduced by 9.07% or $994,845.00 since Fiscal Year 2010 ($10,968,125.00 in Fiscal Year 2010 to $9,844,754.00 adopted in Fiscal Year 2014). 3. The Village's full -time workforce has only increased by 4 positions or 2.76% since Fiscal Year 2010 [145 full -time in Fiscal Year 2010 to 149 full -time in Fiscal Year 2014]. 4. The Village's Finance Department was the recipient of the Government Finance Officer's Association — Certificate of Achievement Award for its Certified Annual Financial Report [with no written comments] and the Distinguished Budget Award for its Budget Document. 5. The Village of North Palm Beach Police Department received National Accreditation for the second consecutive rating period (3 years) through C.A.L.E.A. FY 2015 Adopted Budget Page 81 of 294 6. The new Veterans Memorial Park was completed, unveiled and a ceremony took place on November 11, 2013 just in time for the Village's annual Veterans Day Observance. 7. The Village's Compensation Pay Study was completed and implemented in FY2014. 8. A special fund for ad- valorem tax relief was established to defray labor cost increases associated with the Compensation Pay Study. 9. The Village's Park and Recreation Department received two matching grants for the Anchorage Park, Phase 11 project in the amount $277,500. 10. The Village received no match grant funding in the amount of $218,000 to replace all light fixtures on ball field at Osborne Park. 11. The Village conducted and completed a Market Analysis where residents reported a 98% satisfaction rate with their overall quality of life. 12. The Village completed the installation of sidewalks and streetlights in the southwest neighborhood including Honey Road, Conroy Drive and Lorraine Court. New Initiatives and Goals for FY 201412015 the Police and Fire and the General Employee Pension Funds have dramatically increased their plan funding over the past two years. Part of the reason for this is a policy change that prohibits employees from getting a cash payout at retirement. The other factor has been the marked improvement in investment results. Consequently, the Police and Fire fund is now at the 79.34 funded GASB 25 benchmark, which is an industry standard depicting the actuarial financial health of a plan. The General Fund is currently at 78.8 %; this represents an increase in funded value of approximately 30% over the past couple of years. Council is committed to continued monitoring of this critical financial benchmark. • Business Friendly Environment This project was part of the Council's objective to Enhance the Spirit and Participation of our Community. The Business Advisory Board and staff have begun various initiatives to encourage the continued growth of existing businesses and attraction of new firms to our community. The relocation of the Community Development Department to 420 US Highway 1 is more user friendly, and customer service oriented. In 2014, Council and staff implemented a strategic plan, which identified 6 specific objectives, and 19 improvement projects that support those objectives. Many of those improvement projects are • underway and many will be commissioned if not completed in 2014/2015. Following is a review of those improvement projects. • Unfunded Liabilities This project was part of the Council's Financial Integrity objective and dealt with evaluating the status and health of each of our defined benefit retirement plans. We have had extensive discussions with the actuaries and investment advisors for each plan and have found that both Ordinance Update This project is a specific element of Council's objective to Maintain a High Quality of Life in the Village. As a complete re -write of all ordinances would be cost prohibitive for one budget year, our goal for FY 2014/2015 is continue to develop a plan that addresses land use codes in 2015 and provides funding for contract and legal support. Anchorage Park, Phase H This project relates to Council's objective to Improve all Recreational Facilities of the Village. The Administration has been evaluating various approaches to improvements in storage of boats and trailers at the park. A key to this project is to minimize the reduction in green space, while at the same time enhancing the set of amenities that are available for recreation. The Village Administration will be seeking approval from Council in 2014 with the design FY 2015 Adopted Budget Page 82 of 294 concept for this project. The Village has been approved for two grants in 2014 and has applied for four additional grants to defray the cost of this project; the first such grant will be used, in part, to accomplish final design and the development of bid specs for the project. We plan to proceed with that work in 2014 with construction following in late 2015 and 2016. • Work Process Improvements This project and all remaining improvement projects are part of a new Council objective that Continuously Evaluates the Way We Work. Our plan is to involve one department at a time in mapping of work processes. Public Works is the first department that will accomplish this task in Fiscal Year 2014/2015. o Appraisals and Evaluations A new web -based appraisal system is included in this year's budget and, if approved, will be applied in Fiscal Year 2014/2015. o Wellness Wellness programs provide excellent benefits for individual employees and result in significant savings to an organization. With that in mind, we will continue to provide initiatives to employees in an effort to keep our insurance costs minimized. Events held included a pedometer challenge in January; Wellness/Heart Healthy Employee Picnic in April; Health and Wellness Fair in May with increased vendor and employee participation. Goals and Ob 'ec� tives The Village Manager is committed to these goals and objectives: Goal: Protect the financial integrity of the Village Objectives: a. Encourage departments to research grant opportunities. b. Develop relationships with our legislative delegation to obtain municipal friendly legislation. c. Reach out to Village business owners and business organizations to promote new and improved businesses in the Village of North Palm Beach. d. Develop a plan regarding annexation opportunities. e. Research public /private partnerships as a way to meet Village needs by either reducing Village costs, or increasing Village revenue. Goal• FM—a—intain a high quality of life in the Village Objectives: a. Develop 5 year plan regarding Village waterways. b. Improve communication, levels of service through partnerships and training for public safety services. c. Continue to enhance the newsletter, website, Facebook and other social media sites to enhance communication with residents. d. Focus on being "user friendly" to the public. e. Continue to evaluate resources so as to be able to maintain service levels. f. Begin work on Code of Ordinances. FY 2015 Adopted Budget Page 83 of 294 Goal: Goal: Maintain and improve all recreational facilities of the Village I Continuously evaluate the way we work Objectives: a. Implement a new contract to ensure that the grounds for all Village facilities and ROW'S (Right of Ways) are maintained at the highest level. b. Create a committee to assist in the development plan for the North Palm Beach Country Club c. Develop and implement a plan to enhance and promote resident use of the Village's facilities and programs. Goal: Enhance the spirit and participation of our community Objectives: a. Actively promote Village Boards, programs, and events to encourage citizen and business participation. Goal: Improve the overall appearance of the Village Obiectives: a. Develop a Vision for the Village that incorporates its intrinsic values and use this Vision to drive business development, parks, Country Club, landscaping, etc. Objectives: a. Update and Maintain Village policies and procedures to be compliant with federal, state and local laws. b. Review all department work processes to ensure user friendliness and effectiveness, and discontinue processes that have no basis other than "That is the way we have always done it." Performance Measures Performance FY 2013 FY 2014 FY 2015 Measure Actual Projected Estimated Attended Council 21 Regular 22 Regular 22 Regular Regular meetings, 17 Workshop 28 Workshop 24 Workshop Workshops, and Special meetings 10 Special 6 Special 4 Special Staffing levels: Full -time 145 149 144 Part -time 123 133 131 Millage Rate 6.9723 6.8731 7.3300 Village Newsletter 101,400 109,200 105,200 circulation FY 2015 Adopted Budget Page 84 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget Village Manager FY 2015 Adopted Budget Page 85 of 294 % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 203,965 $ 196,055 4.03% $ 183,303 $ 205,419 $ 255,503 Overtime Pay 1,000 - 0.00% 152 - - Part-time Pay - 204,965 - 0.00% 720.51 - - Benefits: Pension 32,036 30,849 3.85% 26,357 15,951 30,405 Health Insurance 31,871 31,140 2.35% 17,410 12,571 21,900 FICA/Medicare 15,680 14,999 4.54% 14,241 15,662 14,925 LTD Insurance 878 848 3.54% 689 635 910 Life Insurance 540 696 - 22.41% 536 439 801 Worker's Compensation 363 314 15.61% 368 189 338 Other - 81,368 - 0.00% - - - $ 286,333 $ 274,901 4.16% $ 243,775 $ 250,867 $ 324,781 Operating Advertising 200 200 0.00% 175 0 0 Books & Publications 500 150 233.33% 0 0 0 Conferences & Seminars 1,000 0 0.00% 0 88 25 Contractual Services 9,800 33,258 - 70.53% 624 787 1,823 Materials & Supplies 3,600 3,000 20.00% 5,719 1,957 1,301 Memberships & Dues 3,100 2,800 10.71% 924 770 1,751 Printing & Binding 1,000 1,000 0.00% 1,030 518 450 Professional Services 9,200 1,200 666.67% 13,530 1,167 1,165 Travel & Training 1,500 0 0.00% 0 2,871 771 Utilities - 0 0.00% 0 0 200 Other Operating Costs 800 200 300.00% 679 20,563 582 30,700 41,808 - 26.57% 22,681 28,721 8,067 Capital Capital - 0 0.00% 0 0 0 0 0 0.00% 0 0 0 Total Expenses $ 0.10% $ 266,456 317,033 $ 316,709 $ 279,587 $ 332,848 FY 2015 Adopted Budget Page 85 of 294 Human Resources Director of Human Resources 1 FT Human Resources Coordinator 1 FT Human Resources Admin Coordinator 1 PT ( +1 PT) Summary: Change: FT =2 PT =1 +1 PT FY 2015 Adopted Budget Page 86 of 294 Human Resources Mission Statement To deliver customer focused services and support to all Village departments and employees with competency, care, and quality in support of the Village's mission and strategic priorities. Service Levels Narrative The Human Resources (HR) Department supports all other Village Departments through the implementation and management of comprehensive employee benefit programs, development and administration of safety and workers' comp programs, ensuring of current and compliant personnel policies and procedures, supervision of performance and compensation programs, and support of all employee relations issues. Development and administration of these programs in one office ensures consistency and objectivity in their administration. Human Resources works to ensure all other Village departments have the necessary resources and support to best manage their human capital. Our department provides centralized personnel administration and record keeping, background screening, training and development programs, collective - bargaining support, workers' compensation case management, and uniform application and consideration of State and Federal labor laws and of the Village's Personnel Rules and Regulations. Our department strives to stay abreast of all state and federal legal changes in order to ensure full compliance across the Village. The Village employs 144 full -time and 131 part-time (both year -round and seasonal) positions. Additionally, the Village offers a benefits package to all full -time staff. Our health and welfare benefits consist of employer- funded medical and dental coverage to all employees, as well as optional employer- subsidized dependent coverage. The self - funded retirement plan options offered by the Village are extremely generous. In addition, we offer a Flexible Spending Account, Life and AD &D insurance, Long -Term Disability, Vision, and other optional insurance programs. The Village also offers Education Assistance and a completely confidential Employee Assistance Program. HR is responsible for delivering these programs equitably across our full -time employee workforce and in full compliance of all Federal and State healthcare regulations, (i.e., FLSA, PPACA, COBRA, HIPAA, ERISA, etc.). Currently the HR Department is staffed with one (1) Director of Human Resources, one (1) full -time Human Resources Coordinator, and one (1) Human Resources Administrative Coordinator. The HR Director oversees and supervises all areas of HR and risk management. This includes providing advice and guidance regarding personnel support and regulation, policy development and legal compliance, employee benefit management, hiring administration, development of training programs, objective investigation and analysis of personnel matters, disciplinary actions, and employee complaints, to ensure that Village policies are enforced fairly and consistently. The HR Director is also the Village's designated Safety Coordinator under its Village Safety Policy. As such, the HR Director chairs all Safety Committee meetings, and ensures OSHA —level standards are met for reporting, accident investigations, and safety improvements. The HR Coordinator works closely with the HR Director to develop and implement full- employment cycle support programs for all employees, and helps to ensure the maintenance of a neutral and confidential environment for all Village Employees. The Human Resources Coordinator serves as a front -line liaison for the department, administering new -hire orientation, answering employee and vendor inquiries, maintaining confidential department records, providing project support, resolving employee issues, and educating employees regarding their rights and responsibilities. FY 2015 Adopted Budget Page 87 of 294 The HR Administrative Coordinator also serves as a front -line liaison for the department, answering employee and vendor inquiries, maintaining confidential department records, providing administrative support, reconciling billing statements, generating correspondence, reports, producing a monthly employee newsletter, and scheduling interviews as well as department meetings and events. The Human Resources Department maintains the Village's Comprehensive Pay and Classification Plan and position descriptions for all Village jobs. Accordingly, HR conducts market - research on these issues and recommends modifications to Village methods and programs as appropriate. In addition to the duties already mentioned, the HR Department is responsible for the following functions: • Renewal of workers' compensation and group insurance plans; • Labor relations and collective bargaining with Federation of Public Employees (FPE), Police Benevolent Association (PBA), and International Association of Fire Fighters (IAFF) unions; • Administering Employee Assistance Plan Support; • Collaborating with the Village Clerk regarding personnel related records requests; • Managing all workers' compensation cases with workers' compensation carrier and health clinic /providers; and • Coordination of all annual employee performance evaluations. Federal and State Human Resource Laws are in a constant state of flux. This being the case, it is imperative that the Village HR Department keeps a pulse on the current regulatory changes in order to ensure that these changes are consistently communicated and implemented across all departments. Our staff attends regular human resource and benefit training sessions to stay up -to -date and support the Village accordingly. HR has partnered with the Village's Agent of Record (and health insurance broker) to keep abreast of the changes in healthcare regulations as mandated by the federal Affordable Care Act, including noticing, coverage, and minimum levels of care requirements. HR continues to work closely with the Village's broker to negotiate the best pricing for group health insurance with a quality carrier that has a viable network and a balanced benefits package. The Village currently provides full health insurance coverage to its employees which offers a wide combination of network discounts and in -and out -of- network pricing. The average cost for single (employee - only) coverage has risen steadily for several years. These increases are due to a combination of market - related inflation and the Village's claims experience. With less than 500 full -time employees, the Village is not a large enough employer to be rated by the carriers on claims experience alone. However, we recognize that keeping a positive claims experience can help to reduce the rate at which premiums increase. In the coming year, HR has developed an emerging Employee Wellness Program in order to foster a cultural shift that develops employee engagement with regard to health and wellness. An agency's workers' compensation experience modification rating (MOD) measures the ratio of expenses to premiums paid and is often used as an indicator of an employer's safety record. The norm would be a rating of 1.0 with ratings over 1.0 indicating a high ratio of workers' compensation expenses (i.e. injury- related payments) and a rating under 1.0 indicating a low ratio of expenses. MOD ratings also affect workers' compensation premiums; with MOD ratings over 1.0 increasing an agency's premiums and ratings under 1.0 discounting them. The Village's MOD for the current year is 1.29 due to two large presumption claims. The first large presumption claim will roll off at the end of the 2014 -2015 fiscal year, and it is vital to focus on employee safety practices and safety programs in order to lower our Workers Comp premiums to manageable levels. FY 2015 Adopted Budget Page 88 of 294 Personnel Chan The personnel /title changes for Fiscal Year 2014/2015 are: • Addition of one (1) part-time HR Administrative Coordinator Current Year Accomplishments and New Initiatives In addition to the projects outlined above, during Fiscal Year 2013/2014, the HR Department also accomplished the following: • Implemented a new Village Pay and Classification Plan with changes recommended by our vendor. • Created a compromise hybrid step /performance matrix for the police and fire unions. • Completed union negotiations for Federation of Public Employees Union and Police Benevolent Union. • Commissioned a Family Health Day/Employee Picnic for all employees. • Developed the Village Safety Committee, incorporating the Accident Review Board into the committee responsibilities. • Built "Just for the Health of It" Employee Wellness Campaign, developing training programs and employee motivational programs. • Assisted the Village Council in the facilitation of the recruitment of a new Village Manager. Additionally, in Fiscal Year 2014/2015 the HR Department plans to: • Review existing employee insurance plans, benefits levels, and methods of implementation in order to lower employer costs; • Research and evaluate a new Employee Evaluation System, which will enable employees to monitor and track their career objectives and allow Managers and Directors to create job competency -based criteria on which to evaluate employees. • Evaluate and consolidate current policies and incorporate into a new Employee Personnel Manual. • Complete union negotiations for Village Professional Firefighter/Paramedic Employee Union. • Develop further safety and wellness training programs for all Village employees. Goals and Objectives In the coming year, the Human Resources Department plans to achieve the following goals and objectives: Council Goal: Continuously evaluate the way we work Department Goal: Build a Human Resources Department which brings value to employees and consistency in policies and procedures across all departments while remaining current, relevant and compliant with all federal, state and local personnel and labor laws. Obj ectives: a. Evaluate all employment policies, consolidate into new Personnel Manual and distribute to all employees. b. Develop relevant, high quality, flexible training programs that are responsive to employee needs and provide quality and value. c. In coordination with our Benefits Broker, obtain /maintain high quality, flexible benefit programs that are responsive to employee needs and provide quality and value. d. Develop employee accountability and responsibility into development of future wellness programs and benefits. e. Leverage current safety program into consistent program across the Village, striving to lower Workers' Compensation claims and future rate increases. FY 2015 Adopted Budget Page 89 of 294 Council Goal: Implement the Pay for Performance System Department Goal: Implement Pay for Performance Matrix and System across all Village Departments. Obj ectives: a. Determine Criteria and Objectives critical to all Departments. b. Complete environmental scan of current practices and components. c. Research vendors for quality products, support capacity, ease of implementation and cost effectiveness. d. Partner with Finance and Legal to complete RFP and enable efficient product selection, approval and procurement. e. Work with Department Directors, Managers and Staff to facilitate implementation and training. Performance Measures Performance FY 2013 FY 2014 FY 2015 Measure Actual Actual Estimated Increase the number of training programs offered to general staff: Training Programs 2 2 4 Percent Change N/A N/A +150% Increase participation in Employee Wellness & Benefits Fair Number of Employees 76 97 120 Number of Vendors 9 17 25 Percent Change Employees N/A 128% +128% Vendors N/A 189% +147% Increase the number of Revised PPM 4 4 20 policies Percent Change N/A 0% 375% As illustrated above, the Village's workers' compensation experience modification rating (MOD) was .92 in Fiscal Year 2012, and began to creep up to 1.02 in Fiscal Year 2013. Catastrophic shock losses brought it to 1.14 in 2014 and the new rate of 1.29 for the 2015 Fiscal Year, causing an anticipated 15% premium increase. The Village needs to focus on safety training and programs for the coming year in order to control Workers' Compensation Costs. 2010/11 2011/12 2013/14 2014/15 MEDICAL PREMIUMS 1000 1500 0 500 2000 Family Plus One Single As a result of the costs mandated by the Affordable Care Act Medical Act, medical premiums across the country have been increasing exponentially over the past several years. The Village's continuous efforts to enforce wellness in an effort to maintain a positive claims experience has led to a lower than expected premium increase of less than 5% for Fiscal Year 2014/15. FY 2015 Adopted Budget Page 90 of 294 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA /Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Contractual Services Printing & Binding Postage Employee Assistance Program Employee Physical Exams Employee Relations Materials & Supplies Professional Services Books, Publications & Subscriptions Memberships & Dues Conferences & Seminars Travel & Training Utilities Other Operating Costs Capital Computer Hardware & Software Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Human Resources FY 2015 Budget $ 161,076 18,407 179,483 28,862 31,871 13,731 693 174 322 - 75,653 $ 255,136 19,160 700 150 3,060 8,369 30,000 1,300 12,000 3,943 1,705 750 4,820 % Increase / FY 2014 (Decrease) over Adopted Budget FY 2014 Budget $ 147,311 9.34% - 0.00% 0.00% 27,516 4.89% 31,140 2.35% 11,270 21.84% 663 4.52% 174 0.00% 236 36.44% - 0.00% $ 218,310 16.87% 1,160 1551.72% 700 0.00% 150 0.00% 3,032 0.92% 8,369 0.00% 25,000 20.00% 1,300 0.00% 25,000 - 52.00% 3,943 0.00% 1,105 54.30% 500 50.00% 4,500 7.11% 0 0.00% 350 0.00% Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 140,445 $ 138,522 $ 142,061 - 338 - 25,528 20,489 20,858 28,847 28,301 31,864 9,616 9,904 9,773 578 751 825 178 201 217 278 236 223 - 6,325 - $ 205,469 $ 205,066 $ 205,820 996 1,134 931 53 445 177 305 0 80 3,031 2,966 2,960 7,572 5,409 2,246 24,272 9,729 10,102 1,783 6,287 1,539 19,896 757 560 540 1,235 810 1,309 600 676 479 0 0 2,583 3,179 968 0 0 0 254 478 0 86,307 75,109 14.91% 63,073 32,220 21,048 0 0.00% 0 0 0 0 0 0.00% 0 0 0 $ 341,443 $ 293,419 16.37% $ 268,543 $ 237,286 $ 226,868 FY 2015 Adopted Budget Page 91 of 294 Finance Director of Finance 1 FT Finance Manager 1 FT Project & Procurement Manager 1 FT ( +1 FT) (This position transferred from Public Works) Accounting Clerk 4 FT ( +1 FT) 0 PT ( -1 PT) Note: The Finance Director also oversees the following position: • One full -time Country Club Accounting Clerk Summary: Change: FT = 7 +2 FT PT = 0 -1 PT FY 2015 Adopted Budget Page 92 of 294 Finance Mission Statement To establish and maintain adequate internal controls that safeguard the Village's assets and ensure they are efficiently and effectively allocated, to help maintain the Village's strong financial condition by maintaining revenue levels that are sufficient to carry out Council priorities and goals, and to support staff in providing citizens with the appropriate service levels that they have come to expect. Service Levels Narrative As the largest support department, Finance provides administrative, operational and financial assistance to management, elected officials and the Village's residents. The Department's responsibilities primarily relate to the administration, control and reporting of all Village finances. The Department monitors the Village's fund balances, prepares the Village's annual budget document, invests the Village's excess cash balances, reports on Village grants, and prepares the Village's financial reports — including the Comprehensive Annual Financial Report ( "CAFR "). The Village's CAFR has received the Certificate of Achievement in Financial Reporting from the Government Finance Officers Association ( "GFOA ") for 26 consecutive years. Prudent financial management has contributed to the increase in the Unassigned Fund Balance for the Village General Fund. This gives the Village an adequate and important financial "cushion" to meet unexpected financial hardships. The General Fund Unassigned Fund Balance at September 30, 2013 is unused and unbudgeted in this proposed budget - remaining at a level of $11.34 million. The Finance Director oversees and supervises all areas of the Finance Department. This includes providing oversight, guidance, financial policy, cash /investment management, debt management, and the monitoring and developing of financial strategies. The Director also enforces policies that ensure adequate financial procedures, fiscal solvency, and financial statement integrity through the maintenance of proper internal controls. The Director is responsible for: preparing and distributing the various financial reports of the Village; overseeing quarterly financial analyses; tracking performance indicators and financial trends; establishing standard operating procedures for the fiscal operation of the Village; tracking payment schedules; securing financing for vehicles and large capital expenditures (e.g., leases, capital improvement projects, etc.), and developing procedures for monitoring and facilitating timely debt payment. The Finance Manager assists the Director by overseeing the Finance Department's day -to -day operations and is responsible for financial reporting and internal controls. The Project and Procurement Manager reports to the Finance Director and is responsible for coordinating large improvement projects and facilitating the procurement process. The Country Club Accounting Clerk reports to the Finance Director and is responsible for processing and recording financial transactions related to the Country Club. The Country Club Accounting Clerk is located in the Finance Department. FY 2015 Adopted Budget Page 93 of 294 The Department is responsible for the following functions: • Preparing, recording, analyzing and monitoring all of the Village's financial transactions; • Preparing various Village financial reports; • Monitoring and improving all Village internal financial controls; • Verifying accuracy, completeness, legitimacy, and proper account recording for all Village expenditures; • Ensuring that payment is remitted timely and accurately in accordance with Village procurement policies; • Processing all payroll- related functions including direct deposit and the issuance of payroll checks to Village employees; • Reconciling quarterly pension statements and submitting all payroll reports; • Coordinating and preparing the Village's Annual Budget and performance measures; and • Coordinating and preparing the Annual Audit Report a /k/a CAFR (Comprehensive Annual Financial Report) with the Village Auditor. Personnel Changes • Received the GFOA (Government Finance Officers Association) Distinguished Budget Award for the 5th consecutive year [previously this award had not been received since 1995]; • Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the 26th consecutive year; • Completed and filed all Federal, State, and local reports on a timely basis; and • Completed monthly, quarterly and annual reports of Village fiscal affairs. Goals and Objectives In the coming year, the Finance Department plans to achieve the following goals and objectives: Council Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment The personnel /title changes for Fiscal Year 2014/2015 are: Department Goal: Maintain the Village's financial systems in conformance with • Addition of one (1) full -time Accounting Clerk position/ all State and Federal laws, Generally Accepted Accounting Deletion of one (1) part-time Finance Intern position; Principles (GAAP), standards of the Governmental • Addition of one (1) full -time Project and Procurement Manager Accounting Standards Boards (GASB), and the Government position (position transferred from Public Works to Finance) Finance Officers Association (GFOA). Current Year Accomplishments and New Initiatives During Fiscal Year 2013/2014, the Finance Department achieved the following new initiatives and goals for improvement: • Facilitated the annual independent audit process resulting in an unqualified opinion with no management letter comments; Obj ectives: a. Continue to facilitate the annual audit process ensuring that the Village maintains its compliance with State and Federal agencies, without exception, and that the financial statements are presented fairly and accurately. FY 2015 Adopted Budget Page 94 of 294 b. Facilitate the implementation of new accounting and auditing standards, as applicable, issued by the Governmental Accounting Standards Board (GASB). c. Prepare the annual budget meeting GASB requirements and timelines, and Florida Truth in Millage (TRIM) regulations. d. Maintain compliance with the GFOA in order to receive the GFOA Distinguished Budget Award and the GFOA Certificate of Achievement Award each year. Department Goal: Prepare a balanced budget that effectively addresses the Village's goals, accurately reflects the Village's financial position, provides appropriate information to interested parties, and supports sound financial decisions. ON ectives: a. Provide services and reports related to resource allocation, fiscal analysis, and financial forecasting to assist the Village Council, Village Manager, and Village departments in establishing priorities and allocating resources appropriately. b. Oversee and report on a timely and accurate basis all budgetary information in the Village's annual budget to ensure proper management and reporting of the Village's fiscal resources. c. Continue building and refining the Village's budget information to facilitate a more comprehensive review of the Village's budget, which contributes to more effective policy discussions and decisions. Department Goal: Manage the accounting, budgeting and financial processes, to ensure accuracy, timeliness, and adherence to established practices and guidelines. ON ectives: a. Process accurate financial and budgetary transactions, reports, analyses and provide customer assistance in a timely manner. b. Produce relevant, accurate, and timely financial reports online (current) monthly, quarterly, and annually. c. Ensure timely and accurate issuance of all vendor checks, payroll disbursements, and procurement and renewal of goods and services for the Village. d. Continue to streamline internal processes and enhance service levels. Performance Measures Performance FY 2013 FY 2014 FY 2015 Measure Actual Projected Estimated Number of Years awarded the "Certificate of Achievement for Excellence in Financial 25 26 27 Reporting" by GFOA Receive an unqualified audit opinion each year Yes Yes Yes Number of Management Letter Comments in the audit 0 0 0 Number of Years awarded the "Distinguished Budget Award" 4 5 6 by GFOA FY 2015 Adopted Budget Page 95 of 294 The general fund is the chief operating fund of the Village. As a measure of the general fund's liquidity, it is useful to compare the unassigned fund balance to total fund expenditures: Fund Balance as % of Annual Expenditures 68% 66% 64% 62°/u 2012 2013 2C14 2015 Actual Actual Projected Estimated The following charts illustrate some departmental workload indicators: FY 2015 Adopted Budget Page 96 of 294 Number of Purchase Orders Issued 900 5,600 800 700 600 5,500 500 400 300 5,400 200 100 4 5,300 2012 2013 2014 2015 Actual Actual Projected Estimated ❑# Purchase Orders 877 769 560 500 ❑ #A/PChecks 5,565 5,556 5,400 5,400 FY 2015 Adopted Budget Page 96 of 294 Number of Accounts Payable Checks Issued 6,100 5,600 6,050 5,550 5,950 5,500 5,900 5,450 5,800 5,400 5,750 5,350 5,650 5,300 2012 2013 2014 2015 2012 2013 2014 2015 ■# PIR Checks 6,088 Actual Actual Projected Estimated 6,000 ❑ #A/PChecks 5,565 5,556 5,400 5,400 FY 2015 Adopted Budget Page 96 of 294 Number of Payroll Checks Issued 6,100 6,050 6,000 5,950 5,900 5,850 5,800 5,750 5,70 0 5,650 2012 2013 2014 2015 Actual Achial Projected Estimated ■# PIR Checks 6,088 5,803 6,000 6,000 FY 2015 Adopted Budget Page 96 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget Finance % Increase / FY 2014 (Decrease) over FY 2015 Budget Adopted Budget FY 2014 Budget Actual Actual Actual 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 447,701 $ 347,903 28.69% $ 334,547 $ 317,706 $ 306,840 Overtime Pay 6,000 6,000 0.00% 5,688 4,363 3,062 Part-time Pay - 453,701 10,754 - 100.00% 6,729 9,226 9,781 Benefits: Pension 86,040 73,516 17.04% 66,679 61,011 60,607 Health Insurance 101,430 57,897 75.19% 53,720 50,874 49,669 FICA/Medicare 34,709 27,897 24.42% 24,521 23,360 22,531 LTD Insurance 1,926 1,566 22.99% 1,376 1,870 1,806 Life Insurance 609 435 40.00% 444 537 539 Worker's Compensation 833 584 42.64% 685 494 529 Other - 225,547 - 0.00% - - $ 679,248 $ 526,552 29.00% $ 494,390 $ 469,442 $ 455,364 Operating Books, Publications & Subscriptions 300 300 0.00% 139 100 295 Conferences & Seminars 700 700 0.00% 50 29 0 Contractual Services 30,000 30,000 0.00% 23,642 22,500 22,591 Materials & Supplies 14,500 14,500 0.00% 13,252 16,297 14,998 Memberships & Dues 450 450 0.00% 450 450 450 Postage 100 100 0.00% 137 380 238 Printing & Binding 4,000 4,000 0.00% 3,456 4,191 4,576 Professional Services 1,000 1,000 0.00% 962 667 945 Travel & Training 1,100 1,100 0.00% 6,010 0 0 Utilities 0 0 0.00% 0 0 0 Other Operating Costs 250 250 0.00% 3,432 698 (0) 52,400 52,400 0.00% 51,530 45,312 44,092 Capital Capital 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 Total Expenses $ 731,648 $ 578,952 26.37% $ 545,919 $ 514,753 $ 499,456 FY 2015 Adopted Budget Page 97 of 294 Information Technology Director of Information Technology 1 FT Network Support Specialist 1 FT Technical Support Specialist 1 FT Summary: Change: FT =3 PT = 0 FY 2015 Adopted Budget Page 98 of 294 Information Technology Mission Statement Information Technology is committed to providing the Village staff with adequate technology to better perform their daily job functions and to provide effective and timely support as needed. Service Levels Narrative The Information Technology (IT) Department provides Village staff with all information technology related assistance. Departmental responsibilities include daily data back -ups; recovery, installation, and support of all desktop- related systems; network support and troubleshooting; voice and data cabling; wireless video support; troubleshooting of Country Club point -of -sale (POS) systems; web programming and design; graphic arts and design; database administration; PBX and VOIP phone system support; and support of all Public Safety Mobile Data solutions. The IT Department also provides guidance to department heads on all technology - related purchases. The IT Department provides Village residents with services such as online golf tee -times and reservations, online registration for Parks and Recreation activities, and online public records requests. The IT Department is continuing its efforts to provide additional, convenient online services to our residents and business community through the Village website, including checking the status of building permits, and submitting payments for business tax receipts. In addition to the duties already mentioned, the IT Department is also responsible for the following functions: • Support of Public Safety radio dispatch network; • Installation and troubleshooting of wireless video surveillance systems; • Ordering and implementation of new software and hardware related items; • Emergency dispatch data consoles and infrastructure; • Employee training on Village applications; • Computer Aided Dispatch System; • Installation and troubleshooting of Village servers; • Fiber optic and voice cabling; • Website and graphic design; and • Electronic Public Records Requests. Currently the IT Department is staffed with one (1) Director of Information Technology, one (1) full -time Network Support Specialist, and one (1) full -time Technical Support Specialist. The IT Director oversees and supervises all areas of the IT Department. The IT Director also enforces all computer- related policies to protect the Village infrastructure and is in charge of implementation and design of new technologies. The IT Director is also responsible for coordinating and planning special IT- related projects with outside vendors and department heads. The Network and Technical Support Specialists assist the IT Director by completing day -to -day work orders and service calls throughout the Village. The Technical Support Specialist also maintains IT- related inventory and is responsible for making sure all hardware, software, and warranties are up -to -date. FY 2015 Adopted Budget Page 99 of 294 Current Year Accomplishments and New Initiatives During Fiscal Year 2013/2014, in addition to meeting all of its performance measures, the IT Department accomplished a significant amount of special projects including: • Golftrac and Rectrac database and server upgrades to version 10.3 • Redesign of Golf and Recreation webtrac websites. • Installation of new Network Firewall. • Bandwidth upgrades at all Village facilities including network backbone interface. • Village wide upgrade from Windows Xp to Windows 7. • Wireless credit card system installation at Country Club Driving Range. • Updated Village copiers to latest hardware and technology. • Installation of wireless network throughout Public Safety Building for vendors and training classes. • Installation of security cameras at Public Works facility. • Installation of PA system in Country Club banquet room. • Move and setup of new facility for Community Development with data and phone drops, audio and video and security cameras. • Working on a complete redesign of the Village Website to provide residents with online portals and interfaces to access important information regarding Village events, activities, crime trends, and service outages. • Installation of digital tvs throughout Village facilities to keep residents informed of Village events and activities. Goals and Objectives In the coming year, the Information Technology Department plans to achieve the following goals and objectives: Council Goal: Maintain a High Quality of Life in the Village Department Goal: Continue to enhance online services to Village residents. Obj ectives: a. Redesign and build of new Village website to provide additional online access to Village services and resources. b. Use in -house email databases in conjunction with our new Village website to inform residents of Village events and activities. c. Provide online access to Village resources via a smart phone application. Council Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Department Goal: Reduce the support costs of Village communications and technology by utilizing more efficient systems. Obj ectives: a. Decrease Village network infrastructure costs. b. Reduce downtime of department related systems. c. Continue to implement more web -based systems to streamline department workloads and cut costs on software licensing. FY 2015 Adopted Budget Page 100 of 294 Performance Measures Performance FY 2013 FY 2014 FY 2015 Measure Actual Projected Estimated Number of virus attacks on Village network 0 1 1 Continue Continue maintenance with monthly schedule for Village Followed Continue maintenance computers to reduce the monthly With monthly schedule. amount of hardware schedule maintenance Replace server related work orders schedule and desktop hardware as needed. Average number of monthly hits to Village 7300 8000 Over 10,000 Website Village Email Spam Ratio 5°v% 94% ■ Spam or Fraudulent Email ■Allowed Email ■ Ignored Email Email Transmissions: As shown above, 94% of the Village's email transmissions are spam or virus related. Only 6% of emails sent to the Village are allowed entry, which in turn, protects Village computers from unwanted spyware and harmful virus attacks. State and Local Government entities are highly targeted by spammers and hackers. Information Systems Work Orders 3562 2013 Actual ►iii 3 2014 Projected 2015 Estimated IT Work Orders: In 2013, the Information Systems Department completed 3,562 IT related work orders. (Not including special projects or server related issues). As shown above, Village work orders have increased this current year, mainly due to the implementation of new computers, employee relocations, and networking equipment, and more preventative maintenance measures. The Information Systems department has weekly schedules to perform quality assurance checks on servers, camera systems, and nightly backups. FY 2015 Adopted Budget Page 101 of 294 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA /Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Books, Publications & Subscriptions Conferences & Seminars Contractual Services Materials & Supplies Memberships & Dues Professional Services Repairs & Maintenance Travel & Training Utilities Other Operating Costs Capital Computer Hardware & Software Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Information Technology % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 $ 206,145 $ 224,715 -8.26% $ 221,323 $ 217,585 $ 173,652 1,000 - 0.00% 912 - - - 207,145 - 0.00% - - 26,503 33,083 40,334 - 17.98% 35,922 27,520 23,158 45,013 32,171 39.92% 27,637 23,234 16,717 15,847 17,191 -7.82% 16,455 16,142 14,905 887 990 - 10.40% 876 1,228 990 261 261 0.00% 266 323 216 364 360 1.11% 436 322 315 - 95,455 - 0.00% - - - $ 302,600 $ 316,022 -4.25% $ 303,827 $ 286,354 $ 256,455 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 102,000 7,000 1357.14% 5,521 6,642 3,603 14,400 14,100 2.13% 18,503 9,387 10,013 0 0 0.00% 0 0 0 6,900 6,900 0.00% 6,900 6,900 6,900 3,000 3,000 0.00% 1,805 1,195 1,658 1,400 100 1300.00% 2,065 140 0 500 1,000 - 50.00% 187 961 962 0 0 0.00% 12 11 0 128,200 32,100 299.38% 34,992 25,236 23,136 0 0 0.00% 0 18,748 9,706 0 0 0.00% 0 18,748 9,706 $ 430,800 $ 348,122 23.75% $ 338,819 $ 330,337 $ 289,297 FY 2015 Adopted Budget Page 102 of 294 Village Attorney Mission Statement To provide sound, effective, and timely legal advice and representation to the Village Council and Village Administration. Service Levels Narrative The Village Attorney Office is contracted to the following outside law firms: • The firms of Leonard G. Rubin, P.A. and the Law Office of Glen J. Torcivia and Associates, P.A. have served in the capacity of Village Attorney since 2006. • Jim Cherof of the law firm of Goren, Cherof, Doody and Ezrol, P.A. represents the Village as Labor Attorney since 1997. The Village Attorney's office considers and responds to Village legal requirements and needs. The Village Attorney represents the Village Council and Village Administration in matters of law pertaining to their official duties; prepares and reviews ordinances, resolutions, agreements, contracts, and other documents; advises on statutory matters; and conducts litigation. The Village Labor Attorney represents the Village Council and Village Administration in labor relations and collective bargaining matters. During Fiscal Year 2009 -2010, the Village transitioned from a Code Enforcement Board to a Special Magistrate for the enforcement of Village Codes. The Special Magistrate alone now hears evidence, decides cases, and addresses fines regarding cases advanced by the Code Enforcement Division of the Community Development Department. The Special Magistrate is paid from the existing budget for Village Attorney- related services, in lieu of the former arrangement, in which the Village Attorney served as legal counsel to the Code Enforcement Board. Thomas J. Baird, of the firm Jones, Foster, Johnston & Stubbs, P.A. has served in the capacity of Special Magistrate since 2010. FY 2015 Adopted Budget Page 103 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget Village Attorney FY 2015 Budget Operating % Increase / FY 2014 (Decrease) over Adopted Budget FY 2014 Budget Actual Actual Actual 09/30/13 09/30/12 09/30/11 Legal Services- Village Attorney 105,000 110,000 -4.55% 104,484 119,783 105,155 Legal Services - Special 10,000 20,000 - 50.00% 17,570 21,418 22,938 Legal Services -Labor 25,000 30,000 - 16.67% 6,327 8,499 31,599 140,000 160,000 - 12.50% 128,381 149,700 159,692 Total Expenses $ 140,000 $ 160,000 - 12.50% $ 128,381 $ 149,700 $ 159,692 FY 2015 Adopted Budget Page 104 of 294 Village Clerk Summary: Change FT =3 PT=O FY 2015 Adopted Budget Page 105 of 294 Village Clerk Mission Statement To serve the Village Council and residents of North Palm Beach by recording and preserving all proceedings of the Village Council. Service Levels Narrative The Office of the Village Clerk provides these services to the Village Council, Administration, and residents: • Council agenda preparation, compilation, and distribution, including publication of agendas and backup materials on the Village website and Council iPads; • Attendance at all Village Council meetings and transcription of minutes; • Legal advertisement and codification of ordinances; • Execution and distribution of ordinances, resolutions, agreements, contracts, and proclamations; • Village election administration; • Management of Council correspondence; • Notice of Council and advisory board meetings, public hearings, and collective bargaining sessions through public postings and publication in the Village Newsletter, on the website and in newspapers of general circulation; • Code Enforcement Special Magistrate administrative support, including preparation, distribution, filing, and recording of hearing notices, orders, liens, and lien releases; • Issuance of certification of Village liens and assessments in response to real property transactions; and • Coordination and facilitation of public records requests; • Notary public services; • Records retention, including digital imaging, indexing and online publication in the electronic records database, and records disposal in compliance with statutory requirements; • Publication of advisory board vacancies, solicitation of new applicants, notification to board members of appointments and term expirations, and preparation of associated reports; • Attendance at bid openings, retention and online publication of bids and proposals received by the Village; • Implementation of Council special events, including the Advisory Board Dinner and hosting the PBC League of Cities General Membership meeting; • Preparation and distribution of Village Guide to Services informational packets to new residents; and • Coordination of the Village's support program for our adopted military unit in partnership with Support Our Troops USA, Inc. There was no election held in 2014; council members in Groups 1, 3 and 5 were re- elected without opposition. The number of registered voters in North Palm Beach was 10,298 effective November 2013. The next municipal election is scheduled for March 10, 2015 to elect council members in Groups 2 and 4. The Village of North Palm Beach continues to partner with Support Our Troops USA, Inc., a not - for - profit corporation with 5010 status, to raise the morale of our adopted military unit, the soldiers of the 2 -27 Infantry, "Wolfhounds" and our other fostered units. The Village supplies facilities and resources as needed, to assist SOT volunteers who use donations from area residents to prepare care packages for shipment to soldiers. FY 2015 Adopted Budget Page 106 of 294 Current Year Accomplishments and New Initiatives During Fiscal Year 2013/2014, the Clerk's office provided services and initiated new programs on behalf of the Council, Administration, and residents, as follows: • Assisted Council, Manager, and consultant with market research and focus groups initiative to determine resident priorities; • Coordinated with the Palm Beach County League of Cities to host the October Board /General Membership meetings; • Facilitated St. Clare School field trip to Village Hall; • Attended and transcribed minutes for 50 Village Council meetings in Fiscal Year 2012/2013 including 22 Regular Sessions, 17 Workshop Sessions, 8 Budget Workshop Sessions, and 3 Special Sessions; 65 meetings are anticipated in Fiscal Year 2013/2014 — totals through May include 14 Regular Sessions, 14 Workshop Sessions, and 7 Special Sessions; • Processed 15 ordinances and 66 resolutions in Fiscal Year 2012/2013, including 29 associated contracts /agreements; at Fiscal Year 2013/2014 mid - point, 4 ordinances and 54 resolutions with 21 associated contracts /agreements have been processed; • Provided administrative support in Fiscal Year 2012/2013 for Code Enforcement Special Magistrate Hearings, including preparation of 68 case files, 15 liens and 11 releases recorded; at Fiscal Year 2013/2014 mid - point, support included preparation of 25 case files, 15 liens and 13 releases recorded; • Provided Council agendas and backup materials online; updated Council, Clerk, Advisory Board, and Community Calendar web pages (28) on a weekly basis or as necessary. • Published notice of Council and Advisory Board meetings, advertised board openings, election information, and Support Our Troops activities in the Village Newsletter, Village Hall slideshow, and on the website; and • Acknowledged the service of outgoing advisory board members at Council meetings; publicized volunteer opportunities online, in the local newspaper, and at Village facilities; recognized volunteers and promoted public participation with board member profiles, articles, and photos in the Newsletter; sent a thank you card to each volunteer during National Volunteer Week. Our online archive of official photos of North Palm Beach Mayors from 1956 to present day was completed, along with links to each resolution of appointment. This will be expanded to include additional photos and documents of historic interest. A similar archive for each council member from 1956 to present day is in progress. The Clerk's office joined with Parks and Recreation to develop and publicize a volunteer brochure highlighting opportunities to help with Special Events and other recreational activities. Goals and Objectives The Clerk's office remains committed to providing Village public records online through digital imaging of bids, proposals, contracts, leases, agreements, plats, site plans, land development studies, zoning orders, and historic documents in order to facilitate ease of access by the public. Areas of special emphasis in FY 2015 will include site plans, zoning orders, and historic documents and photographs. FY 2015 Adopted Budget Page 107 of 294 Council Goal: Enhance the spirit and participation of our community Department Goal: Encourage resident participation in Village Boards and programs. Obj ectives: a. Publicize volunteer opportunities through the Village newsletter, website, local newspaper, and email notifications. b. Promote volunteerism and public participation through articles and photos in the Village newsletter, local newspaper, Village Hall slideshow, website, and social media. c. Recognize volunteers at Village Council meetings and special events. d. Provide information on public service options in the areas of recreational activities, leisure services, and clerical assistance. Council Goal: Maintain a high quality of life in the Village Department Goal: Enhance communication with residents through the Village Newsletter and website. Obj ectives: a. Expand online availability of Village records by increasing digital imaging of permanent/long -term and historical records. b. Collaborate with other departments to publish informational articles in the Newsletter regarding Village government, policies, procedures, and history. Department Goal: Improve communication and response to the public and encourage suggestions from the public. Obj ectives: a. Join with IT to deliver information through the website, email, text messaging, and social media that is targeted to residents' specific areas of interest. b. Track suggestions received, responses issued, actions taken, and /or programs initiated. c. Update and reformat Village Guide to Services. Performance Measures Performance Measure FY 2013 FY 2014 FY 2015 Actual Projected Estimated Articles, postings regarding 36 36 40 volunteer opportunities Number of applications received for Village Boards 28 20 30 or public service options Percentage of public 50/71 64/85 67/90 records provided within five (5) business days of receipt 70.42% 75.41 % 75% Percentage of public 29/71 26/85 31/90 records provided on the same day as requested 40.85% 31.15% 35% Percentage of public 36/71 46/85 48/90 records provided at no charge 50.70% 54.10% 54% FY 2015 Adopted Budget Page 108 of 294 Public Records Requests: The public may review or obtain copies of records by searching the online public records database, or contacting the Clerk's office or relevant department. Clerk's office staff ensures that documents are provided to the requestor in a timely manner. Records that are available electronically are provided at no charge via email or online, whenever practicable. Lien Certifications: Title companies submit requests to the Clerk's office for a records search to determine if there are any outstanding Village liens or assessments against a property. Liens may be imposed for Code violation fines or a property may be subject to an assessment for water lines. The number of lien certifications issued is a general indication of property sales, refinances, or transfers of ownership. FY 2015 Adopted Budget Page 109 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget Village Clerk FY 2015 Adopted Budget Page 110 of 294 % Increase/ FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 207,892 $ 206,710 0.57% $ 199,797 $ 187,558 $ 178,703 Overtime Pay - - 0.00% - - - Part-time Pay - 207,892 - 0.00% - - - Benefits: Pension 38,064 42,624 - 10.70% 37,852 34,068 33,212 Health Insurance 26,500 25,442 4.16% 23,673 17,893 22,287 FICA/Medicare 15,904 15,814 0.57% 14,258 13,438 12,744 LTD Insurance 894 917 -2.51% 786 1,079 1,042 Life Insurance 261 261 0.00% 266 324 324 Worker's Compensation 377 331 13.90% 384 280 282 Other - 82,000 - 0.00% - - - $ 289,892 $ 292,099 -0.76% $ 277,016 $ 254,639 $ 248,595 Operating Books, Publications & Subscriptions 25 0 0.00% 0 0 0 Conferences & Seminars 600 325 84.62% 225 50 255 Contractual Services 5,400 5,400 0.00% 2,336 2,325 3,001 Election Expense 18,000 17,500 2.86% 200 27,537 180 Materials & Supplies 4,050 3,400 19.12% 3,262 4,474 3,176 Memberships & Dues 583 465 25.38% 561 541 488 Printing & Binding 600 600 0.00% 362 453 727 Professional Services 100 100 0.00% 33 33 33 Special Events 0 0 0.00% 0 0 731 Support Our Troops 0 0 0.00% 0 0 0 Travel & Training 1,802 990 82.02% 680 178 516 Utilities 0 0 0.00% 0 0 0 Other Operating Costs 1,000 1,000 0.00% 575 794 842 32,160 29,780 7.99% 8,233 36,385 9,949 Capital Capital 0 0 0.00% 0 0 9,495 0 0 0.00% 0 0 9,495 Total Expenses $ 322,052 $ 321,879 0.05% $ 285,249 $ 291,024 $ 268,039 FY 2015 Adopted Budget Page 110 of 294 General Services - Village Hall Mission Statement This Division of the General Fund is for the express purpose of accounting for expenditures related to Village Hall that cannot be directly associated with or easily identified to any other particular department /division. Some of the items accounted for within this Division include the following: • Village Newsletter • Village Historian • Village Hall Copier and Postage Machine Rental • Village Hall Utilities (Telephone, Electric, Water & Sewer) • General Supplies for Village Hall FY 2015 Adopted Budget Page 111 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget General Services - Village Hall FY 2015 Adopted Budget Page 112 of 294 % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Operating Historian 903 1,000 -9.70% 0 520 431 Materials & Supplies 6,300 5,800 8.62% 4,213 5,000 3,621 Newsletter 35,000 30,000 16.67% 24,228 26,254 34,956 Postage 35,000 35,000 0.00% 24,319 25,117 24,882 Rental 8,250 8,250 0.00% 6,768 6,408 9,764 Utilities 32,673 31,230 4.62% 30,182 29,281 31,865 Other Operating Costs 80 80 0.00% 55 135 76 118,206 111,360 6.15% 89,765 92,714 105,595 Capital Construction & Major Renovation 0 0 0.00% 0 0 0 Machinery & Equipment 0 0 0.00% 0 47,825 0 0 0 0.00% 0 47,825 0 Total Expenses S 118,206 S 111,360 6.15% S 89,765 S 140,539 S 105,595 FY 2015 Adopted Budget Page 112 of 294 Police and Fire Police Chief of Poke 1 FT CALEA ManagedCaptain Professional Standards 1 PT Administrative Coordinator 1 FT Captains 2 FT Clerical Specialist 1 FT Ope ration ! Patrol Division: Fafety Police Service Aide 1 FT ( -1 FTI Sergearrfs 4 FT Police Officer 14 FT ODerations SUDDart Divfsionl Criminal lnvestioations: Sergeant Detective Detective (Crime Scene) Special Operations: Sergeant 1 FT Police Offcer(K -9) 1 FT Police Offcer(MkneUnit) 1 FT Police Offcer(Motar) 2 FT --7 0 FT ( -T F Records Clerk 1 FT Crime Intelligence Analyst 1 FT 1 FT ( +i FT) 3 FT 1 FT School Crossing Guards 12 PT Reserves 23 Nan -sworn })olunteers 3 Explorers 6 This is a combined organization chart for Police and Fire. Please refer to the organization charts provided for each department in the following pages. Fire Rescue Fire Chief Fire Captain 1 FT 1 FT H Fire Inspector 1 FT Volunteer Firefighters 18 Fire Rescue Slllfis: Fire Lieutenants 3 FT FirefighterNedics 17 FT FirefighterlEW's 1 FT Summary: Change: FT = 60 -7 FT PT = 13 Volunteers = 50 FY 2015 Adopted Budget Page 113 of 294 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA/Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Advertising Books, Publications & Subscriptions Conferences & Seminars Contractual Services Employee Relations Gas, Oil & Lubricants Law Enforcement Trust (Operating) Licenses & Fees Materials & Supplies Memberships & Dues Postage Printing & Binding Professional Services Rental Repairs & Maintenance Travel & Training Uniforms Utilities Volunteer Firefighter Drill Pay Other Operating Costs Capital Automotive Audio, Visual, & Comm. Sys Capital -Law Enforcement Trust Computer Hardware & Software Construction & Major Renovation Machinery & Equipment Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Police and Fire (combined) FY 2015 $ 4,640,511 243,000 99,324 4,982,835 1,007,142 770,588 376,585 19,697 5,220 152,977 2,332,209 $ 79315,044 150 1,795 900 365,485 1,500 150,920 0 3,425 186,550 3,310 1,300 3,800 15,400 22,250 69,975 46,335 54,800 108,360 0 330 % Increase/ FY 2014 (Decrease) over Adopted Budget FY 2014 Budget $ 4,628,082 243,000 95,628 1,005,284 813,156 379,954 20,224 5,829 120,589 0.27% 0.00% 3.86% 0.18% -5.23% -0.89% -2.61% - 10.45% 26.86% 0.00% $ 7,311,746 0.05% 150 0.00% 2,495 - 28.06% 700 28.57% 57,720 533.20% 1,700 - 11.76% 148,930 1.34% 0 0.00% 1,350 153.70% 164,187 13.62% 2,045 61.86% 1,300 0.00% 3,700 2.70% 15,200 1.32% 20,500 8.54% 91,450 - 23.48% 39,100 18.50% 46,000 19.13% 106,155 2.08% 9,000 - 100.00% 130 153.85% 1,036,585 711,812 45.63 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 $ 8,351,629 0 0.00% Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 4,622,894 $ 4,302,414 $ 4,170,333 186,650 310,084 206,057 43,729 55,596 60,342 972,987 896,869 783,529 713,406 678,383 653,190 350,932 337,637 322,093 16,843 23,293 23,267 5,820 6,959 7,074 135,622 91,535 84,605 4,953 1,650 $ 7,048,882 $ 6,707,723 $ 6,312,140 25 714 25 1,265 1,138 1,514 1,460 - - 46,180 43,488 31,951 1,307 1,254 212 140,579 124,292 111,936 4,000 7,915 4,000 3,252 462 2,188 126,396 103,659 70,793 1,737 1,691 1,568 897 1,282 1,120 2,578 1,571 1,213 15,180 15,498 14,911 17,419 17,485 18,563 35,568 58,057 60,436 42,437 26,934 23,476 25,658 25,155 18,384 103,623 101,963 103,875 3,000 9,251 8,475 2,331 34,670 1,933 574,890 576,479 476,572 0 57,582 72,187 0 0 0 0 0 0 0 0 0 0 0 0 0 49.990 0 0 107,572 72,187 $ 8,023,558 4.09% $ 7,623,772 $ 7,391,773 $ 6,860,900 FY 2015 Adopted Budget Page 114 of 294 CALEA Manager /Captain Professional Standards 1 PT — RtR*uZ -arety Police Service Aide 1 FT ( -1 FT) Police Chief of Police Captains Clerical Specialist 1 FT Operation / Patrol Sergeants 4 FT Police Officer 14 FT 1 FT Administrative Coordinator 1 FT 2 FT Operations Support Division/ Criminal Investigations: Crime Intelligence Analyst Sergeant 1 FT 1 FT ( +1 FT) Detective 3 FT Detective (Crime Scene) 1 FT Special Operations Sergeant 1 FT Police Officer (K -9) 1 FT Police Officer (Marine Unit) 1 FT Police Officer (Motor) 2 FT School Crossing Guards 12 PT Reserves 23 Non -sworn Volunteers 3 Note: I Explorers 6 The changes in this department are due to the 0 FT ( -7 FT) Summary: Change: transition of the Police Department's CAD, Dispatch Records Clerk 1 FT FT = 36 -7 FT and 911 functions to the North County Dispatch PT = 13 Center. Volunteers = 32 FY 2015 Adopted Budget Page 115 of 294 Police Department Mission Statement To provide the highest quality of police services by maintaining respect for individual rights and human dignity and by empowering our members and the community to work in partnership with the goal of improving the quality of life within the Village of North Palm Beach. Service Levels Narrative The Police Department consists of thirty-one (3 1) sworn law enforcement officers, one (1) Records Clerk and one (1) Clerical Specialist, one (1) Police Service Aide, one (1) Crime Intelligence Analyst and one (1) Administrative Coordinator. The Department currently has thirteen (13) part-time personnel (one who serves as the CALEA Manager /Captain of Professional Standards and twelve School Crossing Guards). We have twenty three (23) Reserve Officers and three (3) non -sworn volunteers. Patrol officers work a twelve -hour shift schedule with a minimum staffing requirement to provide appropriate law enforcement coverage. Orizanization The Chief of Police serves as part of the Village Management team reporting to the Village Manager and is responsible for the overall operation and performance of all Police personnel. The Chief communicates on a regular basis with the Village Manager, other Village Department Directors and Village Council on all police related matters. The Administrative Coordinator is responsible for all secretarial duties required by the Chief of Police. The Coordinator also performs duties related to payroll, purchasing, and Criminal Justice Standards and Training Commission requirements. The Police Department consists of three (3) divisions: • Operations/Patrol Division • Operations Support/Criminal Investigations Division. • Professional Standards / CALEA Each Division is commanded by a Police Captain who is responsible for overseeing: Patrol; Criminal Investigations; Specialized Units; Records; and other administrative duties. The current organizational structure has streamlined internal communications and processes thereby improving responsiveness and overall customer service. Uniform Patrol The Patrol Division consists of four (4) teams assigned to work two (2) shifts with a minimum of four (4) police officers assigned to each team. The minimum staffing level is three (3) police officers and one (1) sergeant for each shift to provide the necessary coverage 24 -hours per day. Criminal Investigations _ Criminal Investigations section consists of one (1) sergeant, one (1) Crime Intelligence Analyst, three (3) detectives, and one (1) Detective /Crime Scene Technician, who are primarily assigned to investigate and process evidence of both crimes against property and persons and to analyze criminal activity to allow the Department to maximize the use of personnel to prevent and deter criminal activity. FY 2015 Adopted Budget Page 116 of 294 Marine Unit The Village of North Palm Beach, being a boating community, has a number of waterways within its jurisdiction. Since the Village borders Lake Worth, the Intracoastal Waterway and Earman River, a Marine Unit is deployed to provide for the safety of the boating public and to investigate any marine related issues. Community Policing - Crime Prevention A Police Sergeant is certified as a crime prevention practitioner and is responsible for coordination of community programs, residential and business security surveys, and acts as primary advisor to our Police Explorers. Training The Police Department continues to work diligently to improve its training programs with the realization that by providing staff with the best training possible, their performance will be enhanced and the delivery of services will be improved. The Training Section is exploring new initiatives for officer development and the Department now hosts regional classes to provide them the tools to be successful. Officers receive regular high liability training, along with various other classes to develop their abilities. Traffic Safety The Police Department continues to closely monitor its response to traffic crashes within the Village. Because citizen safety is paramount, the Department is always looking for ways to decrease traffic crashes. An analysis of accident data identifies causation, frequency, location, and time of day allowing the Department to focus its education and enforcement efforts. In addition, the Department deploys traffic monitoring devices to pinpoint and verify traffic complaint issues. This proactive approach enables the Department to maximize the use of our resources and to have the greatest impact on the identified problem areas. Traffic Crashes: • 2012 total is 314 • 2013 total is 355 Enforcement Initiatives: • 2012 3,726 citations, 654 warnings • 2013 1,255 citations, 120 warnings Crime Crene The Department's fully functional crime scene component, which began with the conversion of a retired EMS vehicle and the assignment of a trained investigator, continues to develop. The Crime Scene van has the needed equipment to process almost any scene and to collect evidence that may assist in the apprehension of a suspect or suspects. The vehicle is also outfitted to serve as a mobile command post if the need arises. Technology The Department continues to research methods for staff to work "smarter" not necessarily "harder." The Village Information Technology Department worked with crime prevention officers to deploy surveillance technology at key locations to assist the Department with crime prevention and detection. Each police vehicle is equipped with its own laptop for report writing and easy access to crime and records information. In -car technology includes a CAD alert system, which details significant events. National Accreditation The Commission on Accreditation for Law Enforcement Agencies, Inc. (CALEAR) proudly announced that on July 30, 2011 the North Palm Beach Police Department received its first national re- accreditation by meeting the commission's highly regarded and broadly recognized body of law enforcement standards established by CALEA. FY 2015 Adopted Budget Page 117 of 294 In April 2014 the North Palm Beach Police Department completed the third national re- accreditation on -site assessment. The Department has been re- accredited for the 3rd term as of at the July 2014 at the Commission Conference. The North Palm Beach Police Department continued in the re- accreditation process, which began six (6) years ago after receiving the initial accreditation in 2008. The accreditation core team continued the daunting challenge of reviewing and ensuring compliance with all policies as well as completing inventories and task analyses to bring the police department into compliance with the high standards set by CALEA. By choosing to be accredited through CALEA, the Police Department voluntarily accepted the challenge to meet the most rigorous set of standards designed for law enforcement in the United States. The Police Department agreed to meet all the standards applicable to the largest size agency defined by CALEA, and to prove compliance with those standards on a continual basis through documentation and inspection. Inspections occur both internally and every three years by a team of law enforcement professionals chosen by CALEA from non - bordering jurisdictions. CALEA standards apply to patrol, investigations, administration, crime prevention, property and evidence, the Reserves, the Explorers programs, and all areas of Police Department operations. Community Programs: Explorer Program The Explorer program is for individuals between the ages of 14 and 21. The participants are introduced to the many facets of law enforcement and emergency services. The Explorers work hand -in -hand with the Police Officers and assist them in community policing philosophy. The program is directed toward people who have an interest in the field of law enforcement. Each Explorer must meet certain requirements before being accepted into the program. The program currently has six (6) participants. Police Reserve Program The Reserve program is for adult individuals who have an interest in serving their community as part of the Law Enforcement Department. Upon successful completion of applicant processing, candidates must attend an Academy and pass a state exam to become certified as Reserve Officers. They assist full -time officers in every aspect of their jobs and provide assistance during special events. The program currently has twenty three (23) Reserve Officers. Volunteers in Policing A trained group of volunteers assist with recent victim re- contact in the detective bureau and other administrative tasks throughout the agency. This program currently has three (3) participants. Securi . Surveys/Home and Business The Department's specially trained Community Policing /Crime Prevention staff offer free residential and business security surveys to reduce the chances of a break -in at a residence or business. The officer provides tips about door locks, alarm systems; lighting, landscaping, and other areas that may help prevent the property owner from becoming a victim. The Department completed nineteen (19) security surveys in 2013. Trespass Program This program allows business owners to sign an affidavit giving consent for police officers to act as an agent, thereby giving them the authority to request people to vacate the premises. After the affidavit is signed, the owner installs, (at their own expense) specifically worded "No Trespass" signs in visible locations. Police Officers must advise persons found on the premises that FY 2015 Adopted Budget Page 118 of 294 failure to leave the area may result in arrest. Currently there are thirty eight (38) properties involved in this program. Combat Auto Theft (C.A.T.) Program The C.A.T. program is used to fight back against auto theft. Upon registration (including proof of vehicle ownership and driver's license) the vehicle owner signs a consent form authorizing Police Officers to conduct a traffic stop on their vehicle if the vehicle is being operated between the hours of 1:00 A.M. and 5:00 A.M. A yellow C.A.T. sticker is placed on the rear window notifying Police Officers of participation in the program. Currently there are one hundred and eighty five (185) participants enrolled in the C.A.T. program. Alert Program Crime and information bulletins are distributed to residents and business owners to notify them of current crime trends and prevention strategies. The philosophy is to create an atmosphere of awareness that reduces the chances of residents and business owners becoming victims of crime. This prevention strategy is accomplished by a park, walk, and talk technique and by distributing flyers, faxes, and e -mail. The Department distributed twenty five hundred (2,500) flyers in 2013. Cell Phones to Seniors Cell phones are collected and then given out to senior citizens throughout the area for emergency use. The Department distributed twelve (12) cell phones in 2013. Crime Opportuni . Cards A card is issued to a citizen /vehicle /residence if a law enforcement officer observes the opportunity for a potential crime to occur (i.e. valuables left in plain view, doors unlocked, etc). This is done in an effort to eliminate the criminal's opportunity to commit crime and prevent the citizen from becoming a victim. Gun Lock Program Free gun locks are given to residents to keep their homes safe through secured firearms. The Department distributed four hundred (400) gun locks in 2013. Crime Prevention Meetings Officers conduct crime prevention meetings throughout the community to learn and discuss what problems may be occurring and ways to help one another combat crime. This is an open dialogue between all parties involved, finding solutions to issues. This program also helps to organize neighborhoods into Crime Watch groups. The Department conducted one hundred and twelve (112) meetings in 2013. Neighborhood Watch Meetings Preventing crime in the community is a shared responsibility between the police and residents. Neighborhood Watch has been entrusted with the responsibility of empowering Village residents to keep their neighborhoods safe. Safe neighborhoods and crime prevention education of Village residents is the Department's challenge and goal. The program encourages Village citizens to become actively involved with the department through practicing crime prevention techniques and reporting crime or suspicious activity. The Department attended thirty -nine (39) meetings throughout 2013. Safety Awareness Training Seminars The concept behind Safety Awareness training is to empower individuals and to encourage them to work as a team with police officers. Participants are taught how crime prevention relates to them and how to anticipate and recognize their crime -risk potential. Citizens are educated and provided information on a variety of topics FY 2015 Adopted Budget Page 119 of 294 including personal safety, child safety, internet safety, gun safety, identity theft, and how to protect their home and vehicle from burglary. The Department conducted thirty-two (32) seminars in 2013. Workers On Watch (WOW) This program encourages the many employees of the Village to remain vigilant and immediately report any suspicious activity to the police. This program is a cooperative effort between the Department and the other entities within the Village to help prevent crime and assist with quality of life issues. The department conducted four (4) Workers' on Watch meetings in 2013. Child Identification Program This program is designed to promote the safety of children by focusing on prevention strategies. The equipment allows the capture of a child's contact, medical information, photograph and fingerprints. This allows law enforcement to provide quick and accurate response in the event of a crisis. A total of two hundred and thirty (230) children were fingerprinted in 2013. D.A.R.E. Program Drug Abuse Resistance Education (D.A.R.E.) is offered in community schools by specially trained officers. In 2013 we graduated 100 sixth grade students from the program. Personnel Chan The personnel /title changes for Fiscal Year 2014/2015 are: • Title change from "CALEA Manager" to "CALEA Manager /Captain of Professional Standards" for one (1) part-time position; • Title change from "Public Safety Aide" to "Police Service Aide" for one (1) full -time position; • Addition of one (1) full -time Crime Intelligence Analyst position/Deletion of one (1) full -time Public Safety Aide position; • Deletion of seven (7) full -time Emergency Dispatcher positions Current Year Accomplishments and New Initiatives Department staff is continually encouraged to think outside of the box, utilize their initiative, and remain ever diligent in the ongoing quest for better service delivery methods. As a result, the Department continues to identify those areas requiring process refinement and remains open to new methodology, innovative ideas, and other enhancements to existing programs. Many of the Department's ongoing, successful and newly proposed programs are represented in this summary. North Coun . Dispatch Center (NCDC) The NPB Police Department is transitioning its CAD, dispatch and 911 functions to NCDC. Joining NCDC not only provides substantial cost savings in FY 2015 and subsequent years, but also provides an infrastructure for more efficient and effective Policing of our Village. Transitional Neighborhood Teams Transitional Neighborhood teams (TNT) consist of one captain, two sergeants, two detectives, one K -9 Officer, eight police officers and one code enforcement officer working part-time towards the goal of addressing those transitional neighborhoods identified through crime trends and quality of life issues as being at -risk portions of the community. FY 2015 Adopted Budget Page 120 of 294 • The focus of TNT is to address Section 8 housing fraud in partnership with HUD and the County housing authority. This approach yields positive results in removing felons from our community. • Increased traffic enforcement in targeted transitional neighborhoods, which leads to other offense enforcement. • Truant interdiction partners TNT with school police and parents engaging on truants who become at risk for committing property crimes when absent from school. The desired outcome of TNT is neighborhood stabilization and improved quality of life. During Fiscal Year 2013 -2014, the Police Department achieved the following new initiatives and improvement goals: • Increased community participation /meetings; • Increased code enforcement actions; • Increased case clearance; • Reduced part one crime to 21% Goals and Obiectives In the coming year, the Police Department plans to achieve the following goals and objectives: ('until (tnnl Maintain a High Quality of Life in the Village, through Crime Prevention and Community Policing. Department Goal: Provide for a safe and secure community. Obj ectives: a. Maintain ratio of UCR Part I crimes reported at current clearance rate. b. The Police Department has sought and achieved CALEA re- accreditation maintaining the highest best practices of the top 5% of Police Departments in the nation. c. Maintain participation with community groups through meetings, events, and resident participation to include aggressive outreach on crime reporting and crime watch. d. Focus on transitional neighborhoods using both community policing philosophies and transitional neighborhood team initiatives to reduce crime and improve the quality of life. Council Goal: Improve the Overall appearance of the Village Department Goal: Partner with Community Development and Code Compliance to assist with education and enforcement efforts toward nuisance abatement. Obj ectives: a. Continued educational efforts with Village residents on code requirements with emphasis on quality of life issues. b. Increase code compliance on quality of life issues. continued on next page FY 2015 Adopted Budget Page 121 of 294 Performance Measures Performance FY 2013 FY 2014 FY 2015 Measure Actual Projected Estimated Continue to transition to web based 2 C -2 flyer distribution and community 2,500 2,550 2,000 campaigns 54% ApErre vated Assa uft Number of code compliance issues 356 300 200 Ratio of UCR Part I crime 24.4% 36% 35% and clearance 11 S -a Increase number of warnings issued Sj21 R Bumlaryto Residence €4 38 for traffic stops 120 125 130 Reduce traffic crash reports 314 310 300 UCR (Uniform Crime Reporting) Clearance Rate Part 1 Crimes: This chart represents the total clearance of the Village's most serious criminal offenses. The Police Department has achieved 21% reduction in part one crime. WORTH PALM- B CH CROI£ STATISTICS FY2012 Vs. 1Y 2013 Janus ry - 0naeemtrer Sign aVCe=- oription 2012 1 2013 -i- °lc Change S,E- t,1 urder c a a 0% Sf35 Sexual Assa Litt 2 C -2 -1 1}445 S 41 Robbery 13 C -7 54% ApErre vated Assa uft 8 4 1 4a % SA a Sta len Vehide 11 S -a -27% Sj21 R Bumlaryto Residence €4 38 -26 -4145 521 Bur la NanRasidance 14 7 -7 5645 SMWBurglaryta Vehide 44 33 -1 1 -25% Theft 1 M 105 -1 -145 Arrests: 333 216 -117 1 3E% WNorrh Palm beach Po }rce Departmenr has seen a decrease in a}} the above areasnfcrime Mth the LA- C&Pnnrr nfagyrava£edassar& were largely self intryared by Police Officers- NORTH PALM BEACH CASE CLEARANCE 201 • 2013 ■ ac..ca . Fending 40 ■ cl"recl a Peridlnq FY 2015 Adopted Budget Page 122 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget Police FY 2015 Adopted Budget Page 123 of 294 % Increase/ FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 2,763,430 $ 2,855,144 -3.21% $ 2,933,926 $ 2,629,660 $ 2,579,854 Overtime Pay 150,000 150,000 0.00% 98,785 221,575 134,751 Part -time Pay 99,324 3,012,754 95,628 3.86% 43,729 55,596 60,342 Benefits: Pension 587,537 614,400 -4.37% 597,654 542,432 478,687 Health Insurance 434,415 482,455 -9.96% 424,983 400,600 388,752 FICA /Medicare 225,873 237,209 -4.78% 223,829 210,253 201,851 LTD Insurance 11,625 12,387 -6.15% 10,201 14,213 14,377 Life Insurance 3,132 3,741 - 16.28% 3,691 4,394 4,509 Worker's Compensation 81,707 63,779 28.11% 73,054 49,817 48,283 Other 1,344,289 - 0.00% 4,953 1,650 $ 4,357,043 $ 4,514,743 -3.49% $ 4,409,853 $ 4,133,494 $ 3,913,057 Operating Advertising 150 150 0.00% 25 714 25 Books, Publications & Subscriptions 500 700 - 28.57% 410 74 681 Conferences & Seminars 900 700 28.57% 1,460 0 0 Contractual Services 335,485 28,820 1064.07% 16,118 17,344 8,773 Employee Relations 1,500 1,700 - 11.76% 1,307 1,254 212 Gas, Oil & Lubricants 118,000 118,000 0.00% 118,512 101,946 89,834 Law Enforcement Trust (Operating) 0 0 0.00% 4,000 7,915 4,000 Licenses & Fees 600 450 33.33% 1,624 347 568 Materials & Supplies 117,700 100,587 17.01% 66,358 39,746 25,077 Memberships & Dues 2,240 1,180 89.83% 937 807 1,074 Printing & Binding 3,000 3,200 -6.25% 2,126 1,101 918 Rental 20,950 18,900 10.85% 15,989 9,673 8,400 Repairs & Maintenance 51,200 48,200 6.22% 27,220 44,527 43,562 Travel & Training 25,000 18,900 32.28% 25,619 12,225 13,048 Uniforms 24,500 21,500 13.95% 17,501 12,651 7,819 Utilities 15,000 12,420 20.77% 11,792 10,884 9,347 Other Operating Costs 100 0 0.00% 25 34,475 1,792 716,825 375,407 90.95% 311,023 295,683 215,129 Capital Automotive 0 0 0.00% 0 57,582 72,187 Audio, Visual, & Comm. Sys 0 0 0.00% 0 0 0 Capital -Law Enforcement Trust 0 0 0.00% 0 0 0 Computer Hardware & Software 0 0 0.00% 0 0 0 Construction & Major Renovation 0 0 0.00% 0 0 0 Machinery & Equipment 0 0 0.00% 0 0 0 0 0 0.00% 0 57,582 72,187 Total Expenses $ 5,073,868 $ 4,890,150 3.76% $ 4,720,876 $ 4,486,759 $ 4,200,373 FY 2015 Adopted Budget Page 123 of 294 Fire Rescue Fire Chief 1 FT Fire Captain 1 FT Fire Inspector 1 FT Volunteer Firefighters 18 Fire Rescue Shifts: Fire Lieutenants 3 FT Firefighter /Medics 17 FT Firefighter /EMT's 1 FT Summary: FT = 24 PT = 0 Volunteers = 18 Change: FY 2015 Adopted Budget Page 124 of 294 Fire Rescue Mission Statement The North Palm Beach Fire Rescue Department is committed to providing exceptional life safety services through the delivery of quality, professional fire suppression, emergency medical services, fire code enforcement and community education. Service Levels Narrative The Fire Rescue Department consists of a fire chief, fire captain, a fire inspector, three fire rescue lieutenants, seventeen firefighter /paramedics, one firefighter/EMT and eighteen volunteers. The Fire Chief serves as part of the Village management team reporting to the Village Manager. The Fire Chief manages the resources of the Fire Rescue Department, performing administrative duties such as budget preparation and long term planning. The Fire Chief coordinates with other Village departments, most often Community Development, to minimize conflicts between code issues that might affect projects within the Village. The Fire Chief may serve in any capacity up to and including incident commander during a man -made or natural disaster. The Fire Captain serves as training officer and liaison to other fire and EMS organizations. As such, the Captain represents the department at various countywide association meetings. The Captain arranges training required to maintain certification and skills, and maintains the training records necessary to comply with county and state laws. The Fire Inspector is responsible for all annual existing business inspections as well as inspecting new construction for code compliance. In addition, the Fire Inspector reviews all building plans and permits for code compliance. The Fire Rescue Lieutenants are each assigned a six - personnel shift. Each shift works a 24 -hour on duty /48 -hour off -duty schedule with each member having an additional scheduled day off every three weeks; this averages to a 48 -hour work week. Mandatory minimum daily staffing is five people, with two on an ambulance and three on a fire engine. The Lieutenants are responsible for the day -to -day operations; responding to emergency calls, in -house training drills, apparatus and equipment maintenance and station maintenance. The Lieutenants are also called upon to provide public /group tours of the fire station and present fire safety information to school groups and citizen organizations. Our volunteers are required to hold the same certifications as our career personnel; Firefighter II and EMT or paramedic certification. They are also required to attend at least two monthly fire drills and ride a minimum of twenty -four hours per month with our career personnel. They can be assigned any duty for which they are certified, and supplement, but never replace career personnel. Current Year Accomplishments and New Initiatives During Fiscal Year 2014, the Fire Rescue Department achieved the following new initiatives and goals for improvement: FY 2015 Adopted Budget Page 125 of 294 • Recertified all personnel in Pediatric Advanced Life Support(PALS); • Served as a host location for the annual countywide Hands -only CPR training event; • Replaced six year old cardiac defibrillator /monitors with modern equipment; • Replaced twelve year old thermal imagine cameras(TICS) with modern, color units; • Replaced a twelve year old Suburban staff vehicle with a new Tahoe; • Replaced fire bay doors with more secure, weather resistant roll -up type doors; and • Participated in a number of Village and countywide events including our Annual Safety Fair, Heritage Day, U.S. Coast Guard Open House, 9/11 Remembrance Ceremony, and Veterans Day Ceremony. Goals and Ob 'ec� tives In the coming year, the Fire Rescue Division plans to achieve the following goals and objectives: Council Goal: Maintain a High Quality of Life in the Village Department Goal: Maintain a response time that meets or exceeds the countywide standard of eight (8) minutes 80% of the time. Obj ectives: a. Conduct operational readiness drills to enhance staff speed in deployment and overall readiness. b. Conduct map and area familiarization drills with staff monthly. Council Goal: Enhance the Spirit and Participation of our Community Department Goal: Encourage and improve both resident and business involvement in Village programs and events. Obj ectives: a. Increase attendance at annual Safety Fair. b. Increase number of Village businesses represented at the annual Safety Fair. Performance Measures Performance FY 2013 FY 2014 FY 2015 Measure Actual Projected Estimated Village Businesses involved in 9 8 8 the Safety Fair Media advertising for the 4 4 4 Safety Fair 8 minute response time 80% of 5.18 5.2 5.10 the time Personnel Training Hours 5,203 4,284 4,000 FY 2015 Adopted Budget Page 126 of 294 5.2 5.15 5.1 5.05 Response Time by Year ■ FY 2013 ❑ FY 2014 ❑ FY 2015 Response Times: As depicted in the above graph, the average response time is well below the eight- minute county maximum limit and we anticipate a continued trend well below the county goal. 6,000 4,000 2,000 0 Personnel Training Hours ■ FY 2013 ❑ FY 2014 ❑ FY 2015 Personnel Training Hours: This graph depicts our current training pattern. With recertifications scheduled on bi- annual and tri- annual schedules training hour cycle accordingly. FY 2015 Adopted Budget Page 127 of 294 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA/Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Books, Publications & Subscriptions Conferences & Seminars Contractual Services Gas, Oil & Lubricants Licenses & Fees Materials & Supplies Memberships & Dues Printing & Binding Professional Services Rental Repairs & Maintenance Travel & Training Uniforms Utilities Volunteer Firefighter Drill Pay Other Operating Costs Capital Automotive Audio, Visual, & Comm. Sys Computer Hardware & Software Construction & Major Renovation Machinery & Equipment Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Fire Rescue FY 2015 Bud $ 1,877,081 93,000 1,970,081 419,605 336,173 150,712 8,072 2,088 71,270 - 987,920 $ 2,958,001 1,295 0 30,000 32,920 2,825 62,850 1,070 800 15,400 1,300 12,125 21,335 30,300 840 0 % Increase / FY 2014 (Decrease) over Adopted Budget FY 2014 Budget $ 1,772,938 5.87% 93,000 0.00% - 0.00% 390,884 7.35% 330,701 1.65% 142,745 5.58% 7,837 3.00% 2,088 0.00% 56,810 25.45% - 0.00% $ 2,797,003 5.76% 1,795 - 27.86% 0 0.00% 28,900 3.81% 30,930 6.43% 900 213.89% 62,600 0.40% 865 23.70% 500 60.00% 15,200 1.32% 1,600 - 18.75% 12,600 -3.77% 20,200 5.62% 24,500 23.67% 775 8.39% 9,000 - 100.00% 50 200.00% Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 1,688,967 $ 1,672,754 $ 1,590,479 87,865 88,509 71,306 375,333 354,437 304,842 288,423 277,782 264,438 127,103 127,384 120,241 6,642 9,080 8,890 2,128 2,565 2,565 62,568 41,718 36,322 $ 2,639,029 $ 2,574,229 $ 2,399,084 855 1,064 833 0 0 0 30,062 26,143 23,178 22,067 22,346 22,102 1,628 115 1,620 54,491 63,914 45,716 800 884 494 452 470 294 15,180 15,498 14,911 1,430 331 0 8,348 13,530 6,959 16,817 14,709 10,428 8,157 12,504 10,565 652 609 737 3,000 9,251 8,475 69 60 65 213,210 210,415 1.33% 164,007 1819427 146,378 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 $ 3,171,211 $ 3,007,418 5.45% $ 298039036 $ 297559657 $ 295459461 FY 2015 Adopted Budget Page 128 of 294 General Services - Police and Fire Mission Statement This Division of Public Safety is for the express purpose of accounting for expenditures related to the Public Safety Building that cannot be directly associated with or easily identified to Police or Fire Rescue. Some of the items accounted for within this Division include the following: • Postage • Utilities (Telephone, Electric, Water and Sewer) • General Supplies • General Repairs and Maintenance. FY 2015 Adopted Budget Page 129 of 294 Operating Materials & Supplies Postage Rental Repairs & Maintenance Utilities Other Operating Costs Capital Audio, Visual, & Comm. Sys Computer Hardware & Software Construction & Major Renovation Machinery & Equipment Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Gen Svcs - Police and Fire Bldg Actual Actual Actual 09/30/13 09/30/12 09/30/11 5,547 0 % Increase / 897 FY 2014 (Decrease) over FY 2015 Budget Adopted Budget FY 2014 Budget 0 0 6,000 1,000 500.00% 1,300 1,300 0.00% 0 0 0.00% 6,650 30,650 - 78.30% 92,520 92,960 -0.47% 80 80 0.00% 106,550 125,990 - 15.43% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0.00% $ 106,550 $ 125,990 - 15.43% Actual Actual Actual 09/30/13 09/30/12 09/30/11 5,547 0 0 897 1,282 1,120 0 7,482 10,163 0 0 9,915 91,179 90,470 93,792 2,237 135 76 99,860 99,368 115,066 0 0 0 0 0 0 0 0 0 0 49,990 0 0 49,990 0 $ 99,860 $ 149,358 $ 115,066 FY 2015 Adopted Budget Page 130 of 294 0 FT ( -1 FT) Position transferred to the Finance Department Fleet and Facilities Division Supervisor Senior Trades Mechanic Trades Mechanic Mechanic Public Works Director of Public Works Sanitation Division 1 FT 1 FT ( +1 FT) 1 FT Supervisor 1 FT 3 FT Sanitation Driver /Operator 6 FT 2 FT ( -1 FT) Sanitation Collector 11 FT Administrative Coordinator 1 FT Streets & Grounds Division Summary: Change: FT= 35 -2 FT PT= 0 FY 2015 Adopted Budget Page 131 of 294 Supervisor 1 FT Equipment Operator 2 FT Senior Irrigation Tech 1 FT ( -1 FT) Irrigation Tech 1 FT Grounds Maintenance Worker 1 FT Street Maintenance Worker 2 FT Summary: Change: FT= 35 -2 FT PT= 0 FY 2015 Adopted Budget Page 131 of 294 Public Works Mission Statement To provide the highest quality of service to our citizens and businesses by maintaining Village facilities, grounds, and roadways with the most effective and cost efficient methods and by enhancing the safety of the community. Service Level Narrative Public Works is comprised of four divisions: Public Works Administration; Fleet & Facilities Maintenance; Street & Grounds Maintenance; and Sanitation. It is the responsibility of each of these divisions to facilitate maintenance of the Village infrastructure while maintaining a focus on the needs, concerns, and safety of the residents. The Public Works Administration is comprised of the Director of Public Works and one (1) full -time Administrative Coordinator. The Director of Public Works oversees and supervises all areas of the Public Works Department, provides professional managerial oversight to the department, and assistance to Village Administration and the public. The Director is responsible for staffing, scheduling, budgetary controls, and maintaining appropriate customer service levels in the department while overseeing the workflow of staff. The Director enforces Village and departmental policies and guidelines to ensure adequate safety procedures are followed and that the Public Works staff is operating as efficiently and productively as possible. The Administrative Coordinator assists the Director with the day - to -day operations of the department including processing payroll and invoices, correspondence with contractors and consultants, and answering inquiries from the public. The Fleet and Facilities Division is comprised of one (1) Supervisor, one (1) Senior Trades Mechanic, three (3) Trades Mechanics, and two (2) Mechanics. The Division's Trades Mechanics are responsible for the repair, maintenance, and overall appearance of Village buildings and facilities including Village Hall, Public Safety, Library, the Community Center, Anchorage Park and Marina, Osborne Park, Lakeside Park, Public Works Complex, Tennis Facility, Country Club clubhouse, and all Village- maintained street lights. The Facility Maintenance staff constructs and assembles furniture, completes minor office remodeling, monitors building operations, performs preventive maintenance and makes repairs to HVAC equipment, electrical, lighting, plumbing, and street lights. Facility staff is also responsible for the appearance (painting and repair) of all Village buildings and assists in the repair of irrigation pump motors. The Facilities Division provides general maintenance for the Golf Pro Shop, Restaurant/Lounge and Country Club Administrative offices. These labor charges are submitted to the Country Club Administration for reimbursement to the General Fund. No tax dollars are utilized for facilities at the North Palm Beach Country Club, which are included in the Enterprise Fund operations. Major Facility Maintenance priorities include: • Continuing to upgrade HVAC systems, replacing older systems to take advantage of newer energy saving models and reducing the impacts of equipment failure; and • Developing a street lighting enhancement plan for neighborhood areas without or with limited nighttime lighting. Lighting themes, style, color and materials would enhance safety and improve the Village's identity; and FY 2015 Adopted Budget Page 132 of 294 • Investigate energy saving equipment and devices to reduce electrical consumption throughout the Village; and • Complete the transition to asset management; and • Continuing the program of preventative maintenance for facilities to maintain a high quality of appearance. The Division's Fleet Maintenance staff maintains and repairs vehicles and equipment utilized by the Public Safety, Community Development, Public Works, and Parks & Recreation Departments to ensure that all Village -owned vehicles are maintained at or above levels recommended by manufacturers. The Village fleet/equipment consists of 104 licensed vehicles and numerous pieces of off -road and small equipment (i.e. chain saws, generators, grinders, pumps, etc.). Another aspect of the division is the renovation of the three wheel carts that are utilized for the collection of garbage in the Village. Fleet provides fabrication and welding for the various departments. This division also maintains various carts used in the driving range operations at the Country Club. Those labor charges are then reimbursed by the Country Club. Major Fleet Maintenance renovation priorities for the proposed budget include: • Oversight of vehicle purchases to ensure equipment is compatible with its intended use. The Sanitation Division currently consists of one (1) Supervisor, six (6) Sanitation Driver /Operators, and eleven (11) Sanitation Collectors. The Division provides side door garbage collection 3 -times a week, curbside vegetation and bulk trash items 2 -times a week, and curbside recycling once a week. The Village's Monday through Friday, 5- days -a -week sanitation service is a unique and costly level of service when compared to surrounding municipalities. Sanitation continues to be impacted by substantial rises in fuel costs, vehicle maintenance costs, personnel injuries, and the cost of capital equipment. Acting on the Village Council's goal of evaluating the way in which we work, the Department will seek during this fiscal year to transition from rear -load to front -load commercial collection vehicles. The transition includes a full route conversion of commercial dumpsters. The transition will reduce operating costs and increase revenue generation. The Sanitation Division recognizes the rising costs and impact to customer service created by workers' compensation claims. In an effort to positively affect these areas, the Sanitation Division will continue to discuss, train, and promote safety practices and to hold safety programs for staff throughout the year. The Street Maintenance Division is comprised of one (1) Supervisor, two (2) Equipment Operators, two (2) Street Maintenance Workers, one (1) Grounds Maintenance Worker, one (1) Senior Irrigation Tech, and one (1) Irrigation Tech. The Street Maintenance Division is responsible for the maintenance and repair of the infrastructure throughout the Village. Work includes preparation of streets for the Village's annual overlay program; patching potholes; repair and replacement of sidewalks; repair or replacement of traffic signs; addressing line of sight issues at all intersections within Village limits, maintenance of the Village storm drainage system; and administration of NPDES permitting, inspections and reporting requirements. This Division oversees the work of the landscape contractor who is responsible for all landscape maintenance of Village properties, including the various parks. This Division also installs new vegetation as part of the Village's revitalization program. Further responsibilities include the replacement of landscape material that is damaged as the result of automobile accidents or vandalism. FY 2015 Adopted Budget Page 133 of 294 During the coming fiscal year, the Street Maintenance Division plans several projects in keeping with Village Council's goal to improve the overall appearance of the Village. These projects include: • Develop a median revitalization plan to provide for visually attractive landscaping while reducing water consumption; • Introduce annual /seasonal color to Village parks, grounds, and medians; • Improve landscape at Village gateways, Lighthouse Drive, Prosperity Farms Rd., and U.S. Highway 1. • Continue with the very successful outsourcing of maintenance of all Village parks and landscape areas; and • Be proactive in its approach to the guidelines of the NPDES, which emphasizes monitoring of the Village's storm water system and to be vigilant for illicit spills and discharges. Personnel Chan The personnel /title changes for Fiscal Year 2014/15 are: • Deletion of one (1) full -time Mechanic position / Addition of one (1) full -time Fleet & Facilities Supervisor position; • Deletion of one (1) full -time Sanitation Collector position; • Deletion of one (1) full -time Project & Procurement Manager position (position transferred to the Finance Department) Goals and Objectives In addition to the "New Initiatives," in the coming year, the Public Works Department plans to achieve the following goals and objectives: Council Goal: Protect the Financial Integrity of the Village. Department Goal: Reduction of workers' compensation cases. ON ectives: a. Specific training of staff. b. Regular inspection of shop and work areas. c. Procure proper equipment for work functions producing the most frequent compensation claims. Department Goal: Reduction of Solid Waste Disposal Fees. Obj ectives: a. Continued education of residents and staff on keeping items separated for collection, particularly trash and vegetation. b. Continue assertive schedule to capture commercial recycling. c. Effective scheduling of personnel and equipment to specific tasks. d. Observation of Village activity. e. Evaluate potential changes to the collection schedule. f Enforce the Village's vegetative debris ordinance. g. Increase overall recycling tonnage by a minimum of 5% each of the next three years. Department Goal: Reduction of fuel consumption. Obj ectives: a. Perform regular maintenance of vehicles to ensure performance at the optimum levels. b. Fleet conversion to more fuel efficient configurations. FY 2015 Adopted Budget Page 134 of 294 Council Goal: Improve the Overall Appearance of the Village Department Goal: Prepare long -range infrastructure assessment model. Obj ectives: a. Develop a comprehensive 10 -year maintenance schedule based on evaluations of all Village infrastructure that were completed during FY 2014. Department Goal: Improve the appearance of medians and Village grounds Obj ectives: a. Develop landscaped gateways in to the Village. b. Develop corridor plan for main travel routes within the village. Plans include decorative lighting elements, swale and intersection landscape plan, additional decorative sign posts, and intersection crosswalks to create a signature appearance. c. Work with grounds maintenance contractor to ensure adherence to contract Performance Measures Performance Measure FY 2013 Actual FY 2014 Projected FY 2015 Estimated Workers' Compensation Cases 5 9 6 Fuel Consumption(Gallons)(Full Fleet) 71,007 69,500 69,000 Illicit Discharge (NPDES) 4 9 10 Sidewalk Repairs (Linear Feet) 1,800 500 500 Solid Waste Collection (tons) 9,377 9,400 9,200 Paper & Cardboard Recycling (tons) 817 840 880 Glass & Plastic Recycling tons 526 560 585 Missed Collection Calls 61 51 50 Worker's Compensation Claims 10 u - 5 0 FY2013 FY 2014 FY2015 Actual Projected Estimated Workers' Compensation Cases: These cases are related to injuries sustained in the work place. Thorough investigation into each incident provides valuable information that can be utilized in preventative measures in the future. * Fuel Consumption (Gallons) 7 72,000 69 69 000 70,000 68,000 66,000 FY 2013 FY 2014 FY 2015 Actual Projected Estimated Fuel Consumption: This is the amount of fuel consumed by the entire Village fleet of vehicles and assorted pieces of machinery and equipment. Public Works vehicle purchases starting in FY 2014 and beyond will replace older vehicles with more fuel- efficient models. FY 2015 Adopted Budget Page 135 of 294 Illicit Discharge Incidents � 1a 10 4 5 - - 0 FY 2013 FY 2014 FY 2015 Actual Projected Estimated Illicit Discharge: Public Works monitors catch basins, outfalls, and waterways within the corporate limits of the Village. Proposed increases in staff training and monitoring of work within the public right -of -way is anticipated to escalate the number of illicit discharges discovered and mitigated. Sidewalk Repairs (Linear Feet) a 2,000 5 5 IF L 1,000 0 FY 2013 FY 2014 FY 2015 Actual Projected Estimated Sidewalk Repairs: Throughout the year, staff surveys sidewalks Village -wide and prepares a list of pending repairs. Information submitted by the residents is also included in these estimates. A comprehensive evaluation of all Village infrastructures was completed during FY 2014. This evaluation will utilized to develop a 5 -year maintenance schedule for sidewalks based on risk mitigation and aesthetic preservation strategies. The infrastructure evaluation will dictate the capital and operations budget requests for FY 2016 and beyond. Solid Waste Collection (Tons) 9 9,400 9,300 9,200 9,100 FY 2013 FY 2014 FY 2015 Actual Projected Estimated Solid Waste Collection: The number of tons of garbage and trash that are collected on an annual basis. A trend of less refuse being collected is anticipated as a result of a proactive effort to increase commercial recycling. Paper & Cardboard Recycling (Tons) 900 850 800 750 FY2013 FY 2014 FY 2015 Actual Projected Estimated Paper & Cardboard Recycling: Indicators support that more individuals are making a conscientious effort to help to reduce the amount of recyclable material that eventually ends up at the landfill. Public Works has established a goal of increasing recycling tonnage by a minimum of 5% each year through FY 2017. FY 2015 Adopted Budget Page 136 of 294 Glass & Plastic Recycling (Tons) FY 2013 FY 2014 FY 2015 Actual Projected Estimated Glass & Plastic Recycling: Indicators support that more individuals are making a conscientious effort to help to reduce the amount of recyclable material that eventually ends up at the landfill. Public Works has established a goal of increasing recycling tonnage by a minimum of 5% each year through FY 2017. Missed Collection Calls 100 so 0 FY2013 FY 2014 FY2015 Actual Projected Estimated Missed Collection Calls: These are calls received regarding garbage not collected from a residence or business on the anticipated schedule. Several factors are considered in response to the complaints, such as time of call in relation to the schedule of the crews, location of container and obstructions. All complaints are resolved within 24 hours. FISCAL YEAR 2014 ACCOMPLISHMENTS • Cleared out accumulated surplus property from Public Works facilities. Established procedures to generate revenue from the sale of surplus scrap metal, tires, and used parts. • Generated auction revenue of over $70,000 for surplus equipment, vehicles, and material. • Purchased new work order management system to better track staff time and project work load demands. • Purchased new inventory management system to better track material, parts, and rolling stock. • Enacted staff cross - training program to address operational efficiency issues. FY 2015 Adopted Budget Page 137 of 294 5S5 5 600 5 550 500 450 FY 2013 FY 2014 FY 2015 Actual Projected Estimated Glass & Plastic Recycling: Indicators support that more individuals are making a conscientious effort to help to reduce the amount of recyclable material that eventually ends up at the landfill. Public Works has established a goal of increasing recycling tonnage by a minimum of 5% each year through FY 2017. Missed Collection Calls 100 so 0 FY2013 FY 2014 FY2015 Actual Projected Estimated Missed Collection Calls: These are calls received regarding garbage not collected from a residence or business on the anticipated schedule. Several factors are considered in response to the complaints, such as time of call in relation to the schedule of the crews, location of container and obstructions. All complaints are resolved within 24 hours. FISCAL YEAR 2014 ACCOMPLISHMENTS • Cleared out accumulated surplus property from Public Works facilities. Established procedures to generate revenue from the sale of surplus scrap metal, tires, and used parts. • Generated auction revenue of over $70,000 for surplus equipment, vehicles, and material. • Purchased new work order management system to better track staff time and project work load demands. • Purchased new inventory management system to better track material, parts, and rolling stock. • Enacted staff cross - training program to address operational efficiency issues. FY 2015 Adopted Budget Page 137 of 294 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA/Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Advertising Contractual Services Employee Relations Equipment Rental Gas, Oil & Lubricants Licenses & Fees Materials & Supplies Memberships & Dues NPEDS Permitting Postage Printing & Binding Professional Services Repairs & Maintenance Solid Waste Disposal Uniforms Utilities Other Operating Costs Capital Automotive Capital Computer Hardware & Software Construction & Major Renovation Machinery & Equipment The Village of North Palm Beach FY 2014 -2015 General Fund Budget Public Works (combined) FY 2015 $ 1,571,925 20,500 1,592,425 306,410 424,164 121,823 6,762 3,045 92,932 - 955,136 $ 2,547,561 0 667,500 100 3,000 125,200 1,850 307,500 1,000 10,000 250 200 45,000 251,500 76,000 9,500 189,755 57,150 0 10,000 0 0 1,745,505 10,000 % Increase / FY 2014 (Decrease) over Adopted Budget FY 2014 Budget $ 1,609,990 -2.36% 20,500 0.00% - 0.00% 315,977 -3.03% 459,387 -7.67% 124,735 -2.33% 7,206 -6.16% 3,219 -5.41% 80,327 15.69% - 0.00% $ 2,621,341 -2.81% 1,500 - 100.00% 649,800 2.72% 100 0.00% 3,500 - 14.29% 133,600 -6.29% 800 131.25% 274,350 12.08% 1,000 0.00% 15,000 - 33.33% 250 0.00% 125 60.00% 110,000 - 59.09% 164,500 52.89% 78,000 -2.56% 9,980 -4.81% 164,254 15.53% 6,000 852.50% 1,612,759 8.23% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 1,578,977 $ 1,664,149 $ 1,635,687 17,450 14,770 7,995 293,223 312,693 319,069 363,492 365,039 385,764 111,523 118,740 115,275 6,258 9,333 9,468 3,047 3,910 3,996 89,366 73,952 74,376 (100) (95) (345) $ 2,4639237 $ 2,562,491 $ 2,551,284 1,733 1,103 1,103 563,244 577,449 577,465 728 1,364 1,038 118,863 124,987 118,484 365 347 3,011 235,737 271,994 446,147 750 195 15 11,216 9,046 10,965 78 141 365 286 69 26 2,935 4,068 2,847 91,993 121,953 113,996 66,260 39,170 43,165 10,362 11,404 12,877 161,938 159,997 161,756 4,256 910 100 1,270,743 1,324,198 1,4939358 0 0 0 0 0 0 0 0 0 0 0 0 0 25,457 0 0 25,457 0 Total Expenses S 4,303,066 $ 4,234,100 1.63% $ 3,7339980 $ 399129146 $ 490449642 FY 2015 Adopted Budget Page 138 of 294 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA /Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Contractual Services Employee Relations Gas, Oil & Lubricants Licenses & Fees Materials & Supplies Memberships & Dues Postage Printing & Binding Repairs & Maintenance Uniforms Utilities Other Operating Costs Capital Automotive Computer Hardware & Software Construction & Major Renovation Machinery & Equipment Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Public Works Administration % Increase / FY 2014 (Decrease) over FY 2015 Budget Adopted Budget FY 2014 Budget Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 141,230 $ 201,242 - 29.82% $ 216,360 $ 255,890 $ 228,635 - - 0.00% 172 - - - 141,230 - 0.00% - - - 22,625 32,347 - 30.06% 31,368 41,213 42,176 31,871 31,140 2.35% 29,990 30,909 27,810 10,805 15,395 - 29.81% 14,052 18,329 16,190 608 884 - 31.22% 678 1,315 1,305 174 261 - 33.33% 222 324 324 252 322 - 21.74% 1,112 1,662 1,729 - 66,335 - 0.00% - - - $ 207,565 $ 281,591 - 26.29% $ 293,953 $ 349,642 $ 318,170 17,500 18,800 -6.91% 6,730 6,306 6,413 100 100 0.00% 0 0 0 800 0 0.00% 0 0 0 1,000 250 300.00% 240 0 2,798 2,450 2,000 22.50% 10,189 1,138 1,214 1,000 1,000 0.00% 750 195 15 250 250 0.00% 78 141 365 200 125 60.00% 286 69 26 0 0 0.00% 0 0 0 0 300 - 100.00% 349 281 281 19,590 21,097 -7.14% 21,576 23,128 23,967 2,750 1,300 111.54% 3,449 0 (0) 45,640 45,222 0.92% 43,647 31,259 35,079 0 0 0.00% - - - 0 0 0.00% 0 0 0.00% 0 0 0.00% - - - 0 0 0.00% 0 0 0 $ 253,205 $ 326,813 - 22.52% $ 337,600 $ 380,901 $ 353,248 FY 2015 Adopted Budget Page 139 of 294 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA/Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Contractual Services Equipment Rental Gas, Oil & Lubricants Licenses & Fees Materials & Supplies Repairs & Maintenance Solid Waste Disposal Uniforms Other Operating Costs Capital Automotive Capital Computer Hardware & Software Construction & Major Renovation Machinery & Equipment The Village of North Palm Beach FY 2014 -2015 General Fund Budget Facility Services FY 2015 Budget $ 192,221 1,500 - 193,721 38,661 41,420 14,820 827 348 6,781 - 102,857 $ 296,578 150,000 1,000 11,000 150 28,550 81,500 26,000 1,000 47,200 0 10,000 0 0 0 346,400 % Increase/ FY 2014 (Decrease) over Adopted Budget FY 2014 Budget $ 181,042 6.17% 1,500 0.00% - 0.00% 32,537 18.82% 50,699 - 18.30% 13,965 6.12% 813 1.72% 348 0.00% 5,525 22.73% - 0.00% $ 286,429 3.54% 175,000 - 14.29% 1,500 - 33.33% 10,800 1.85% 150 0.00% 36,100 - 20.91% 62,500 30.40% 28,000 -7.14% 900 11.11% 1,500 3046.67% 316,450 9.46% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 170,131 $ 200,775 $ 187,883 765 1,806 1,166 34,590 39,983 39,637 32,640 34,395 37,915 11,843 14,051 12,993 667 1,112 1,079 305 432 432 5,445 4,792 4,455 $ 256,387 $ 297,345 $ 285,560 123,474 143,701 148,859 128 1,244 969 10,727 10,845 10,268 75 125 75 14,724 29,802 29,482 42,059 50,817 46,526 27,611 27,800 25,868 935 964 959 0 660 (0) 219,734 265,959 263,004 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,000 0 0.00% 0 0 0 Total Expenses $ 652,978 $ 602,879 8.31% $ 476,121 $ 563,304 $ 548,564 FY 2015 Adopted Budget Page 140 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget Vehicle Maintenance FY 2015 Adopted Budget Page 141 of 294 % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 145,838 $ 142,743 2.17% $ 136,622 $ 130,930 $ 126,042 Overtime Pay 1,500 1,500 0.00% 1,042 298 491 Part-time Pay - 147,338 - 0.00% - - - Benefits: Pension 29,098 31,880 -8.73% 29,083 27,424 27,316 Health Insurance 20,710 39,899 - 48.09% 18,141 17,168 16,717 FICA/Medicare 11,272 11,035 2.15% 9,878 9,405 9,072 LTD Insurance 628 641 -2.03% 554 769 738 Life Insurance 261 261 0.00% 262 324 324 Worker's Compensation 3,520 3,072 14.58% 3,249 2,386 2,364 Other - 65,489 - 0.00% - - - $ 212,827 $ 231,031 -7.88% $ 198,830 $ 188,704 $ 183,064 Operating Contractual Services 4,000 5,000 - 20.00% 1,624 1,109 1,778 Gas, Oil & Lubricants 1,400 2,800 - 50.00% 2,207 3,442 3,117 Licenses & Fees 700 400 75.00% 50 222 138 Materials & Supplies 163,500 173,500 -5.76% 141,259 178,848 136,710 Repairs & Maintenance 43,000 57,000 - 24.56% 33,146 44,913 30,968 Uniforms 1,000 780 28.21% 1,058 927 954 Utilities 300 200 50.00% 178 0 0 Other Operating Costs 2,200 1,200 83.33% (0) 0 (0) 216,100 240,880 - 10.29% 179,522 229,462 173,666 Capital Automotive 0 0 0.00% 0 0 0 Computer Hardware & Software 0 0 0.00% 0 0 0 Construction & Major Renovation 0 0 0.00% 0 0 0 Machinery & Equipment 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 Total Expenses $ 428,927 $ 471,911 -9.11% $ 378,352 $ 418,166 $ 356,730 FY 2015 Adopted Budget Page 141 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget Sanitation FY 2015 Adopted Budget Page 142 of 294 % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 777,133 $ 797,203 -2.52% $ 761,877 $ 762,418 $ 765,335 Overtime Pay 14,500 14,500 0.00% 13,355 11,014 5,235 Part-time Pay - 791,633 - 0.00% - - - Benefits: Pension 157,356 170,022 -7.45% 147,471 147,057 146,414 Health Insurance 241,737 241,666 0.03% 216,921 213,489 216,062 FICA/Medicare 60,560 62,096 -2.47% 54,319 54,132 53,600 LTD Insurance 3,342 3,580 -6.65% 3,077 4,368 4,436 Life Insurance 1,566 1,653 -5.26% 1,643 2,016 2,052 Worker's Compensation 62,954 55,270 13.90% 61,951 51,934 51,771 Other - 527,515 - 0.00% - - (275) $ 1,319,148 $ 1,345,990 -1.99% S 1,260,614 S 1,246,427 S 1,244,630 Operating Advertising 0 1,500 - 100.00% 1,733 1,103 1,103 Contractual Services 1,000 1,000 0.00% 1,763 0 5,266 Gas, Oil & Lubricants 100,000 100,000 0.00% 90,044 91,287 83,626 Materials & Supplies 17,500 15,750 11.11% 8,310 14,969 12,131 Repairs & Maintenance 0 0 0.00% 0 0 0 Solid Waste Disposal 50,000 50,000 0.00% 38,649 11,370 17,297 Uniforms 6,000 6,000 0.00% 6,214 7,137 8,505 Other Operating Costs 2,000 1,000 100.00% 557 250 100 176,500 175,250 0.71% 147,271 126,115 128,029 Capital Automotive 0 0 0.00% 0 0 0 Computer Hardware & Software 0 0 0.00% 0 0 0 Construction & Major Renovation 0 0 0.00% 0 0 0 Machinery & Equipment 0 0 0.00% 0 25,457 0 0 0 0.00% 0 25,457 0 Total Expenses $ 1,495,648 $ 1,521,240 -1.68% S 1,407,885 S 1,397,999 S 1,372,658 FY 2015 Adopted Budget Page 142 of 294 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA /Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Contractual Services Equipment Rental Gas, Oil & Lubricants Materials & Supplies NPEDS Permitting Professional Services Repairs & Maintenance Uniforms Utilities Other Operating Costs Capital Automotive Computer Hardware & Software Construction & Major Renovation Machinery & Equipment Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Streets & Grounds FY 2015 Budget % Increase/ FY 2014 (Decrease) over Actual Actual Actual Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 $ 315,503 $ 287,760 9.64% $ 293,988 $ 314,135 $ 327,792 3,000 3,000 0.00% 2,115 1,653 1,103 - 318,503 - 0.00% - - - 58,670 49,191 19.27% 50,711 57,016 63,526 88,426 95,983 -7.87% 65,800 69,078 87,260 24,366 22,244 9.54% 21,431 22,824 23,420 1,357 1,288 5.36% 1,282 1,769 1,910 696 696 0.00% 616 814 864 19,425 16,138 20.37% 17,609 13,179 14,056 - 192,940 - 0.00% (100) (95) (70) $ 511,443 $ 476,300 7.38% $ 453,453 $ 480,373 $ 519,861 495,000 450,000 10.00% 429,653 426,332 415,148 2,000 2,000 0.00% 599 120 69 12,000 20,000 - 40.00% 15,884 19,412 21,473 95,500 47,000 103.19% 61,254 47,237 266,609 10,000 15,000 - 33.33% 11,216 9,046 10,965 45,000 110,000 - 59.09% 2,935 4,068 2,847 127,000 45,000 182.22% 16,788 26,222 36,503 1,500 2,000 - 25.00% 1,806 2,097 2,178 169,865 142,957 18.82% 140,184 136,869 137,788 3,000 1,000 200.00% 250 0 (0) 960,865 834,957 15.08% 680,569 671,403 893,580 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 $ 1,472,308 $ 1,311,257 12.28% $ 1,134,023 $ 1,151,776 $ 1,413,441 FY 2015 Adopted Budget Page 143 of 294 Community Development Director of Community Development Planner 1 FT I I Building Official Permit & Licensing Tech 3 FT 0 PT ( -1 PT) ( +1 FT) Note: The changes in this department are necessary to meet the increased demand for building permits and maintain the level of customer service. 1 FT 1 FT Code Compliance Officer 1 FT ( -1 FT) Zoning Compliance Officer 1 FT ( +1 FT) Senior Building Const. Inspector Building Const. Inspector 2 FT 1 FT Summary: Change: FT =11 + 1 FT PT =O - 1 PT FY 2015 Adopted Budget Page 144 of 294 Community Development Mission Statement To provide the highest level of customer service to our residents and to work in partnership to promote our local businesses for a more sustainable community. Service Levels Narratives The Community Development Department is a full - service department responsible for planning and zoning, building and code compliance. The Department's responsibilities primarily relate to: enforcing State and local regulations; issuing building permits; business tax receipts and registrations; and maintaining the community's overall appearance. The Community Planning Division consists of the Director of Community Development, one (1) full -time Planner. The Director oversees and supervises all areas of the Community Development Department. This includes providing oversight, guidance to the staff, project management, budgetary controls, and maintaining customer service levels to the Village Administration and the general public. The Director also enforces the Village's Comprehensive Plan to ensure proper growth and redevelopment within the Village to maintain the "small town feeling. " The Planner is responsible for handling all new development and redevelopment, future annexations, site plan approvals, re- zoning, comprehensive plan amendments, zoning compliance, and any other State or local required amendments. This includes providing support to the Village Council, Planning Commission, Zoning Board of Adjustment, Construction Board of Adjustment and Appeals, and serving as a liaison to the Business Advisory Board. The Building Division consists of one (1) full -time Building Official, one (1) full -time Building Construction Inspector I, two (2) full -time Building Construction Inspector II's and three (3) full - time Permit & Licensing Technician positions. The Building Official is responsible for overseeing the day -to -day operations of the Building Division, including plan review, providing technical support to the contractors and homeowners, insuring projects comply with federal and state regulations, and maintaining budgetary controls. The Building Inspectors are responsible for conducting daily inspections of the permitted projects within the Village. The Inspectors also work closely with contractors and homeowners, providing guidance to complete projects in a timely and professional manner. The Permit & Licensing Technicians are responsible for processing and issuing building permits, scheduling inspections, scanning and maintaining lot files, and issuing business tax receipts and contractor registrations. This includes preparing the necessary financial reports and daily deposits. The Code Compliance Division consists of one (1) full -time Code Compliance Officer and one (1) full -time Zoning Compliance Officer positions. The purpose of Code Compliance is to maintain the aesthetics and property values for the residential and business properties within the Village. This includes educating the public about the importance of obtaining proper permits and hiring licensed contractors for all home and business improvements. The Code Compliance Officer works in partnership with our residents within the residential community by continuously educating and gaining voluntary compliance instead of relying of punitive measures. FY 2015 Adopted Budget Page 145 of 294 The Zoning Compliance Officer works in collaboration with our local businesses along the commercial corridors within the Village. The officer assures compliance with all zoning regulations in accordance Planning and Zoning policies and procedures. The Compliance Officers are responsible for case preparation, evidence gathering, and presentation of violation cases before the Special Magistrate. Administrative duties include written correspondence, property ownership and code research, and tracking compliance through ongoing data management and reporting. Personnel Chan The personnel /title changes for Fiscal Year 2014/2015 are: • Addition of one (1) full -time Permit & Licensing Technician position Deletion of one (1) part-time Permit & Licensing Technician position • Reclassification of one Code Compliance Officer to Zoning Compliance Officer Current Year Accomplishments and New Initiatives During Fiscal Year 2014, the Community Development Department accomplished a significant amount of special projects including: • Construction and completion of Veterans Memorial Park located next to the North Palm Beach Library; • Initial construction of the Water Club Residential Development, consisting of 168 multi - family units; • Amendment to Chapter 5, Boats & Waterways to allow alternate pier configuration within the Earman River area; • Amendment of Appendix C, Zoning, of the Code of Chapter 45, Zoning, of the Code of Ordinances to allow walls and fences within the front yard setback where residential properties abut commercial or industrial properties; • Renovation and relocation of Community Development to Village Square Plaza located at 420 U.S. Highway One, Suite 21; • Maintaining the Village's FEMA National Flood Insurance Program (NFIP) Community Rating System Class 7; this allows residents a fifteen percent discounts for properties located within Special Flood Hazard Area (SFHA); • Assisted parcel owners within the Northlake Boulevard Overlay Zoning District (NBOZ) to obtain voluntary compliance for required landscape improvements; • Amendment to Chapter 45, Section 45 -33, to allow restaurants with drive- through within the C -1 Commercial Neighborhood District; • Began Phase I of the Unified Land Development Ordinance update. Goals and Objectives In the coming year, the Community Development Department plans to achieve the following goals and objectives: Council Goal: Protect the financial integrity of the Village Department Goal: Work with the business community to encourage economic redevelopment. FY 2015 Adopted Budget Page 146 of 294 Obj ectives: a. Continue to promote the local business community through partnership with local governmental agencies, and seeking grant- funding opportunities. b. Conduct a comprehensive sign code study and make recommendations to the Village Council for ordinance changes to enhance our business community. c. Actively pursue voluntary annexation within our future annexation areas. Council Goal: Maintain a high quality of life in the Village Council Goal: Improve the overall appearance of the Village Department Goal: To affirm and uphold the aesthetic standards of our community through consistent application of the Village Code in cooperation with residents and businesses alike. Obj ectives: a. Continue to be pro- active in obtaining voluntary code compliance prior to issuing written violations. b. Maintain the Village's property values and general appearance. Department Goal: Department the public health, safety and general welfare and C. Decrease the number of code enforcement cases brought before property through education and enforcement of Building the Special Magistrate through education and alternative methods. codes. Obj ectives: a. Continue educating our Village residents and commercial owners the importance in obtaining the necessary building permits and inspections. b. Increase activities to reduce the National Flood Insurance Program (NFIP) Community Rating System to allow additional insurance discounts for properties located within a special flood hazard area of the Village. Council Goal: Enhance the spirit and participation of our community Department Goal: Work with the Community to promote local businesses. Obj ectives: a. Encourage participation of our business community to attend Village Events and promote local businesses within the Village. d. Continue pro- active investigation of potential vacant and /or abandoned properties. Council Goal: Continuously evaluate the way we work Department Goal: Enhance customer service and expediting permitting process. Obj ectives: a. Continue to evaluate permit process and expediting permit for building and zoning and make necessary changes as needed. b. Implement the online portal for permitting and inspections for contractors and residents. FY 2015 Adopted Budget Page 147 of 294 Performance Measures Performance FY 2012 FY 2013 FY 2014 FY 2015 Measures Actual Actual Projected Estimated number of inspections 6,660 6,228 8,059 8,200 number of building permits issued 2,649 3,779 4,244 4,300 number of new businesses 108 138 112 120 Increase number of 1 1 0 2 business forums Number of Code Enforcement Special 84 41 60 50 Magistrate Cases Increase voluntary 771 795 950 975 Code compliance Total Code Compliance Cases Voluntary Complaince V. Magistrate FY 2015 (Estimated) FY 2014 ( Projected) FY 2013 (Autua1) FY 2012 (Actual) 200 400 600 800 1000 1200 Cases to Magistrate ■ Cases Voluntary Complied ■ Total Code Cases Written Code Compliance Cases: The Code Officers collaborate with residents and businesses in an effort to gain voluntary compliance through education and alternative code methods, which in turn reduces the number of Magistrate Hearings. FY 2015 Adopted Budget Page 148 of 294 Number of Inspections: The total number of building permits Building Permits: Historically more building permits are issued issued has been slowly increasing due to the steadily rising demand during the second -half of the fiscal year. Building permits, for residential and commercial redevelopment and is projected to inspections, and revenues are all anticipated to increase in increase again next year. The number of inspections required varies, depending on the complexity of the construction project. number of Inspections FY2015 Estimated 8200 FY 2014 Estimated 8059 FY 2013 Actual 6228 FY 2012 Actual 6,660 FY 2011 Actual 5,385 0 2,000 4,000 6,000 8,000 10,000 Fiscal Year 2014/2015 based on construction of a new multi - family community and commercial redevelopment. 4500 4000 3500 3600 2500 2000 1500 1600 500 0 Building Permits Issued 4740 4300 toQ��eaCtoQ ye�4415 e e • 1st Half cf YR • 2nd Half of YR • Total FY 2015 Adopted Budget Page 149 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget Community Development(combined) FY 2015 Adopted Budget Page 150 of 294 % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 653,303 $ 619,356 5.48% $ 571,307 $ 518,768 $ 483,001 Overtime Pay - - 0.00% 282 211 - Part -time Pay - 653,303 22,698 - 100.00% 24,009 45,364 31,350 Benefits: Pension 113,527 112,790 0.65% 92,619 89,317 79,492 Health Insurance 144,615 132,292 9.32% 110,158 96,273 96,380 FICA/Medicare 49,979 49,117 1.75% 43,187 40,533 36,640 LTD Insurance 2,811 2,775 1.30% 2,128 2,927 2,798 Life Insurance 957 870 10.00% 774 890 864 Worker's Compensation 7,952 7,266 9.44% 7,096 5,367 5,828 Other 319,841 0.00% 443 $ 973,144 $ 947,164 2.74% $ 851,561 $ 799,649 $ 736,796 Operating Advertising 2,000 1,500 33.33% 1,685 533 5,007 Books, Publications & Subscriptions 1,116 863 29.32% 357 1,170 570 Charge Card Fees 5,100 5,075 0.49% 4,246 1,187 - Comp Plan Amendments 5,000 2,000 150.00% 1,500 - 3,000 Conferences & Seminars 1,370 1,370 0.00% 409 349 300 Contractual Services 56,800 51,700 9.86% 5,068 10,583 4,842 Developer Fees 0 0 0.00% 9,682 - - Engineering Fees 0 0 0.00% 0 0 0 Gas, Oil & Lubricants 7,200 12,000 - 40.00% 8,614 8,651 7,539 Materials & Supplies 9,000 3,700 143.24% 4,277 5,104 10,737 Memberships & Dues 1,832 1,482 23.62% 1,508 883 1,070 Postage 1,000 400 150.00% 242 208 0 Printing & Binding 1,200 600 100.00% 182 223 609 Professional Fees 80,000 75,000 6.67% 11,941 0 7,318 Repairs & Maintenance 700 0 0.00% 956 0 2,089 Small Business Grant 0 0 0.00% 10,645 10,420 5,000 Travel & Training 11,660 12,010 -2.91% 3,851 2,275 2,711 Uniforms 2,100 3,300 - 36.36% 593 694 815 Utilities 18,200 12,220 48.94% 971 1,201 1,423 Other Operating Costs 15,350 5,150 198.06% 14,826 1,615 1,110 219,628 188,370 16.59% 81,554 45,097 54,141 Capital Automotive 0 0 0.00% 0 0 0 Computer Hardware & Software 0 0 0.00% 1,500 73,271 8,323 Construction & Major Renovation 0 0 0.00% 0 0 0 Machinery & Equipment 0 0 0.00% 0 0 0 0 0 0.00% 1,500 73,271 8,323 Total Expenses $ 1,192,772 $ 1,135,534 5.04% $ 934,615 $ 918,017 $ 799,260 FY 2015 Adopted Budget Page 150 of 294 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA/Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Advertising Books, Publications & Subscriptions Comp Plan Amendments Conferences & Seminars Contractual Services Developer Fees Engineering Fees Gas, Oil & Lubricants Materials & Supplies Memberships & Dues Printing & Binding Professional Services Repairs & Maintenance Small Business Grant Travel & Training Utilities Other Operating Costs Capital Automotive Computer Hardware & Software Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Community Planning % Increase / FY 2014 (Decrease) over FY 2015 Budget Adopted Budget FY 2014 Budget Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 174,258 $ 159,256 9.42% $ 161,398 $ 147,825 $ 137,219 - - 0.00% - - - - 174,258 - 0.00% - - - 30,901 29,315 5.41% 26,816 22,640 19,208 37,459 37,056 1.09% 33,856 32,456 31,735 13,331 12,183 9.42% 11,539 10,534 9,766 750 715 4.90% 608 832 804 174 174 0.00% 176 215 216 311 255 21.96% 297 219 217 - 82,926 - 0.00% - - - $ 257,184 $ 238,954 7.63% $ 234,689 $ 214,721 $ 199,165 1,000 1,000 0.00% 597 533 5,007 0 0 0.00% 29 0 0 5,000 2,000 150.00% 1,500 0 3,000 500 500 0.00% 60 0 0 11,000 4,900 124.49% 1,866 2,395 2,929 0 0 0.00% 9,682 0 0 0 0 0.00% 0 0 0 0 4,800 - 100.00% 4,070 3,554 2,552 1,800 900 100.00% 859 2,361 6,685 750 665 12.78% 561 421 501 200 200 0.00% 62 17 123 80,000 75,000 6.67% 11,941 0 7,318 0 0 0.00% 0 0 0 0 0 0.00% 10,645 10,420 5,000 5,250 5,250 0.00% 1,648 4 0 2,000 720 177.78% 677 824 1,023 350 150 133.33% 129 27 0 107,850 96,085 12.24% 44,325 20,556 34,137 0 0 0.00% 0 0 0 0 0 0.00% 1,500 73,271 8,323 0 0 0.00% 1,500 73,271 8,323 $ 365,034 $ 335,039 8.95% $ 280,514 $ 308,548 $ 241,625 FY 2015 Adopted Budget Page 151 of 294 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA/Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Advertising Books, Publications & Subscriptions Charge Card Fees Conferences & Seminars Contractual Services Gas, Oil & Lubricants Materials & Supplies Memberships & Dues Postage Printing & Binding Repairs & Maintenance Travel & Training Uniforms Utilities Other Operating Costs Capital Automotive Computer Hardware & Software Construction & Major Renovation Machinery & Equipment Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Building FY 2015 Adopted Budget Page 152 of 294 % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 $ 399,363 $ 361,982 10.33% $ 332,930 $ 313,795 $ 293,687 - - 0.00% 179 211 - - 399,363 22,698 - 100.00% 17,271 38,447 30,492 69,233 63,829 8.47% 50,912 55,396 49,069 75,565 58,180 29.88% 53,300 47,531 48,777 30,552 29,428 3.82% 25,809 25,612 23,288 1,718 1,623 5.85% 1,217 1,784 1,693 609 522 16.67% 466 567 540 5,968 5,215 14.44% 5,064 4,178 4,325 - 183,645 - 0.00% - - $ 583,008 $ 543,477 7.27% $ 487,149 $ 487,522 $ 451,872 1,000 500 100.00% 1,088 0 0 1,116 863 29.32% 328 1,170 570 5,100 5,075 0.49% 4,246 1,187 0 870 870 0.00% 349 349 300 34,800 42,500 - 18.12% 2,250 6,094 1,248 4,000 4,000 0.00% 2,764 2,758 2,799 6,500 2,500 160.00% 2,691 2,708 1,829 712 697 2.15% 822 407 439 1,000 400 150.00% 242 208 0 500 300 66.67% 0 5 485 500 0 0.00% 60 0 0 6,010 6,010 0.00% 1,195 1,588 1,800 1,500 2,700 - 44.44% 269 522 522 13,900 11,200 24.11% 225 302 306 15,000 5,000 200.00% 15,427 550 0 92,508 82,615 11.97% 31,956 17,847 10,299 0 0 0.00% - - - 0 0 0.00% 0 0 0.00% 0 0 0.00% - - - 0 0 0.00% 0 0 0 $ 675,516 $ 626,092 7.89% $ 519,105 $ 505,369 $ 462,171 FY 2015 Adopted Budget Page 152 of 294 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA /Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Books, Publications & Subscriptions Conferences & Seminars Contractual Services Gas, Oil & Lubricants Materials & Supplies Memberships & Dues Printing & Binding Repairs & Maintenance Travel & Training Uniforms Utilities Other Operating Costs Capital Automotive Computer Hardware & Software Construction & Major Renovation Machinery & Equipment Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Code Enforcement % Increase / FY 2014 (Decrease) over FY 2015 Budget Adopted Budget FY 2014 Budget $ 79,682 79,682 13,393 31,591 6,096 343 174 1,673 - 53,270 $ 132,952 0 0 11,000 3,200 700 370 500 200 400 600 9 inn 0 0 0 19,270 $ 98,118 - 18.79% - 0.00% - 0.00% 19,646 - 31.83% 37,056 - 14.75% 7,506 - 18.78% 437 - 21.51% 174 0.00% 1,796 -6.85% - 0.00% $ 164,733 - 19.29% 0 0.00% 0 0.00% 4,300 155.81% 3,200 0.00% 300 133.33% 120 208.33% 100 400.00% 0 0.00% 750 - 46.67% 600 0.00% 300 666.67% 0 0.00% 9,670 99.28% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 76,979 $ 57,147 $ 52,095 103 - - 6,738 6,917 858 14,892 11,281 11,215 23,002 16,285 15,867 5,839 4,387 3,586 303 311 301 132 108 108 1,735 970 1,286 - - 443 $ 129,723 $ 97,406 $ 85,759 0 0 0 0 0 0 952 2,094 665 1,780 2,339 2,189 727 35 2,223 125 55 130 121 202 0 897 0 2,089 1,008 684 911 324 172 293 69 75 94 (730) 1,037 1,110 5,273 6,693 9,705 0 0 0 $ 152,222 $ 174,403 - 12.72% $ 134,995 $ 104,099 $ 95,464 FY 2015 Adopted Budget Page 153 of 294 Library Director of Library Adult Services Librarian 1 FT LibFaFy Gle4 OPT ( -1 PT) Youth Services Senior Library Assistant 1 FT ( +1 FT) Note: 1 FT Circulation Senior Library Assistant Library Assistant Library Clerk Library Page The changes in this department are primarily due to the re- instatement of the Youth Services Program Administrative Assistant 1 FT 1 FT 5 PT 3 PT Technical Services imam Senior Library Assistant 1 FT Library Page 1 PT Summary: Change: FT = 7 +1 FT PT= 9 -1 PT FY 2015 Adopted Budget Page 154 of 294 Library Mission Statement The Village Public Library provides materials, services, and programs for community residents of all ages providing personal enrichment and enjoyment, and meeting educational needs. The Library has a special mission to children and their parents to encourage a love of reading and learning. Service Levels Narrative Today there are over 46,000 traditional items in the North Palm Beach Library and over 8200 electronic titles and devices, 4.42 items per capita. Formats include print books, large print, DVDs, music CDs, books on CD, books in MP3 format, downloadable e- audio books, e- books, downloadable music, magazines and newspapers. We also circulate fourteen (14) e- readers containing bestsellers and classics and fifteen (15) children's handheld video players. The North Palm Beach Library is open 60 hours per week, seven days per week. Staff orders, catalogs, and maintains books and materials for the collection, and periodically purges outdated or worn materials to sell at the annual Friends of the Library book sale. Staff processes all borrower registrations and requests and handles oversight of the on -site meeting room. Library programs are scheduled throughout the year and include: story times; author lectures; genealogy group meetings; book discussions; summer reading programs, arts and crafts, movies, computer classes, and other special events. The Library also offers a variety of reference services including: simple inquiries; research assistance; and inter - library loans of materials not in the collection. The adult library has two (2) online public access catalog computers and the children's library has four (4) non- internet computers with educational software and games for pre -K children. The Library has a Computer Lab downstairs with sixteen (16) computers available for public use all of which have genealogy, Microsoft Office and Internet access. The Library has WI -FI throughout the building. There are 16 staff members in the library; two are librarians with a Master's Degree in Library Science. Personnel Chan The personnel /title changes for Fiscal Year 2014/2015 are: • Addition of one (1) full -time Senior Library Assistant position; • Deletion of one (1) part-time Library Clerk position Current Year Accomplishments and New Initiatives During Fiscal Year 2013 -2014, the Library achieved the following new initiatives and goals for improvement: • The Library continues to focus on providing a variety of programs for adults and children throughout the year. • New programs this year include the Great Courses Lecture series, a weekly Knit and Crochet Group, a 4 -week Financial Workshop, a monthly Mystery Book Club and a Winter Reading Program for children. • It was anticipated that there would be an increase in library programing for adults and children of 11% in FY 2014. We saw an actual increase of 22 %. With a FT Youth Services Librarian we anticipate an increase in children's programming and attendance of 25% for FY 2015. FY 2015 Adopted Budget Page 155 of 294 Increase in Library Programs 60 40 zoll tb a 20 2012 0 0 — 2013 N i Goals and Obiectives In the coming year, the Library plans to achieve the following goals and objectives: I Foster the spirit and narticination of our communitv I Department Goal: Foster the spirit and participation of Library patrons. Obj ectives: a. Continue encouraging local businesses to offer free programs to Library patrons (i.e. tax advice, legal advice, health & welfare, etc.) and initiate activities that encourage Library volunteer service (computer classes). b. Continue utilizing teen volunteers to assist with the children's Summer Reading Program and to develop more active teen programming. c. Increase library program brochures for distribution around the Village. d. Continue participation of staff and Friends of the Library in community activities (i.e. Heritage Day Parade, Holiday Tree Lighting, etc.). Council Goal: Maintain a high quality of life in the Village Department Goal: Maintain a high quality of Library services. Obj ectives: a. Increase self - services with new library automation (i.e. email alerts, news, renewals, and requests) by 10 %. b. Increase use of electronic resources: e -books and downloadable audio books and video by 10 %. c. Enhance communication with residents through social networking sites (i.e. Facebook, Twitter), library newsletters, and website. d. Enhance computer lab facilities and training classes focusing on one -on -one instruction with individual devices. e. Avail staff opportunities to participate in customer service and training Webinars and workshops. Performance Measures Performance FY 2013 FY 2014 FY 2015 Measure Actual Projected Estimated Increase use of self- 2379 3370 3707 services Increase number of Adult 207 Adult 258 Adult 280 programs Child 204 Child 223 Child 245 Teen 4 Teen 10 Teen 12 Increase teen 18 20 22 volunteer applicants Social Media Total 16931 18512 20363 Reaches Increase circulation of 3594 4624 6393 Electronic resources FY 2015 Adopted Budget Page 157 of 294 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA /Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Books, Publications & Subscriptions Contractual Services Library Collections: Audio Visual Materials Books Electronic Resources Magazines Reference Materials Library Gift Account Licenses & Fees Materials & Supplies Postage Rental Repairs & Maintenance Conferences & Seminars Memberships & Dues Travel & Training Utilities Other Operating Costs Capital Capital Computer Hardware & Software Construction & Major Renovation Machinery & Equipment Total Expenses The Village of North Pahn Beach FY 2014 -2015 General Fund Budget Library FY 2015 Bud $ 354,291 97,853 62,969 58,894 34,589 1,524 609 11,607 453 28,172 22,800 32,000 20,000 3,000 6,000 0 1,238 11,800 1,160 4,000 8,500 460 3,070 1,645 24,277 50 0 0 0 452,144 170,192 622,336 168,625 a % Increase / FY 2014 (Decrease) over Adopted Budget FY 2014 Budget $ 300,260 17.99% - 0.00% 111,279 - 12.07% 55,179 14.12% 47,695 23.48% 31,514 9.76% 1,352 12.72% 522 16.67% 7,669 51.35% - 0.00% $ 555,470 12.04% 443 2.26% 30,221 -6.78% 22,800 0.00% 32,000 0.00% 20,000 0.00% 3,000 0.00% 6,000 0.00% 0 0.00% 1,072 15.49% 11,800 0.00% 1,063 9.13% 6,000 - 33.33% 0 0.00% 350 31.43% 3,070 0.00% 285 477.19% 22,717 6.87% 0 0.00% 160,821 4.85% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 279,619 $ 268,799 $ 260,401 4 99,961 99,105 100,526 49,122 39,958 34,596 44,304 43,533 50,566 28,409 27,485 26,866 1,163 1,582 1,527 533 648 648 9,277 6,303 6,228 $ 512,387 $ 487,417 $ 481,359 402 405 405 26,324 29,335 25,729 19,911 19,959 25,044 29,734 34,728 32,447 17,784 16,814 3,768 2,693 2,142 2,981 7,093 6,649 8,154 0 1,644 2,114 1,072 1,000 275 11,422 12,324 8,186 1,029 1,503 1,553 6,902 6,532 6,061 558 13,682 11,378 275 379 0 560 425 410 180 203 341 24,459 25,133 25,656 (0) (0) (0) 150,397 172,856 154,502 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 790,961 $ 716,291 10.42% $ 662,785 $ 660,274 $ 635,861 FY 2015 Adopted Budget Page 158 of 294 Parks & Recreation Director of Parks & Recreation Recreation Superintendent Marina Wet/ Dry Storage, Anchorage Park, Camps, I.C. Programs and Instructions, and Special Events 1 FT 1 FT Osborne Park, Lakeside Park, Community Center, Pool and Tennis Recreation Supervisor 1 FT Parks / Facilities Manager 1 FT Recreation Assistants 4 PT Y-e th AFt lrE +r, +„r 0 PT ( -1 PT) Recreation Supervisor 2 FT Camp Counselor 10 PT Recreation Assistants 9 PT ( +2 PT) Event C oardonator 0 PT ( -1 PT) Pool Lifeguard 20 PT Summary: Change: FT =6 PT = 43 FY 2015 Adopted Budget Page 159 of 294 Parks & Recreation Mission Statement To maintain quality parks and facilities; to preserve open /natural spaces and to provide leisure opportunities to residents of all ages through comprehensive recreational programs and services, designed to enhance the mind, body and soul. Park Resources • Communi . Center — 1200 Prosperity Farms Road Features a multi - purpose ball field, batting cages, sand volleyball court, fitness trail, children's playground, full gymnasium, performance stage, three (3) outdoor basketball courts, concession stand, and picnic area. Osborne Park — 715 Prosperity Farms Road Features a multi - purpose building, six (6) three -wall racquetball courts, two (2) outdoor basketball courts, children's playground, two (2) batting cages, two (2) baseball fields, concession stand, and picnic area. Anchorage Park — 603 Anchorage Drive Features multi - purpose building, children's playground, two (2) dog parks, two (2) tennis courts, large open field area, two (2) baseball fields, four (4) sand volleyball courts, picnic areas, eight (8) gazebos, two (2) fishing piers, jogging trail, restrooms, dry storage area, wet slips, boat wash, and boat ramp. Lakeside Park — East end of Lighthouse Drive Features an outdoor basketball court, picnic pavilion, tiki hut, sand volleyball court, beachfront area, walking trail, children's playground area. • Veterans Memorial Park — 501 US Hwy 1 Features a passive park including amphitheater, benches and US Military commemorative flag poles. • NPB Pool Facility — 951 US Highway 1 Features an Olympic -size swimming pool, , diving boards, lap lanes, locker room facilities, pro shop, and three (3) wading pools. • Tennis Center — 951 US Highway 1 Features ten (10) lighted Har -Tru courts with Tennis Facility, pro shop and pavilion. Proramming The Parks & Recreation Department offers a wide variety of activities, classes, workshops, and leisure opportunities for all ages. Classes, workshops, clinics, and lectures are offered by 45+ independent contractors. Winter, Spring and Summer Camp programs are conducted for youths 7 — 15 years of age. Activities are also offered on days the public schools are not in session. The Parks & Recreation Department largely utilizes independent contractors to provide these services. These contractors have agreements with the Village, but are not Village employees and are not eligible for benefits. Additionally, because the fees paid to these contractors are off -set by the revenues they bring into the Village, and due to the fluctuating nature of the services they provide, an exact count of these positions is not represented on the Department's organizational chart. FY 2015 Adopted Budget Page 160 of 294 Special Events The Parks & Recreation Department offers a wide spectrum of special events throughout the year from January's Car Show & Chili Cook -off to the July 4th fireworks to the Holiday Lights Trolley rides. The Department also offers seasonal events as well as activities unique to the Village, such as our annual Heritage Day, Puppy Love, Touch A Truck, Village -Wide Garage Sales, and Arts & Crafts Festival. Sports Adult recreational sports league opportunities are offered including softball, volleyball, pickle ball and basketball. Youth recreational tennis, basketball, flag football, volleyball, swimming and soccer are also operated within the Department. Organization Involvement • Northern Palm Beach County Little League organizes and manages the youth baseball program. • The North Palm Beach Swim Club trains and holds county- wide competitions at the Village Pool. • Co- Hosted the Lee's Tai Kwon Do tournament. • Co- Hosted the Jupiter Jam Basketball 120 Team tournament with the Jupiter /Tequesta Athletics Association. • Co- Hosted the PBGYAA Father's Day Softball Tournament with the Palm Beach Gardens Youth Athletic Association. Revenues • Arts and Crafts The Village retains all registration fees for all Department sponsored and run Arts and Crafts classes. • Facili . Usage Fees All users of Village facilities and fields are charged a rental fee. • Heritage Day The Village retains all sponsor monies and ticket fees. • Marina Revenues The Village retains fees from wet and dry storage and marina decals. • Pool Revenues The Village retains all membership, rental, and daily fees as well as partial fees obtained from swim training and private lessons. • Program Activi . Fees All non - resident users of Village programs and youth leagues are charged at a higher rate. • Summer /Spring Camps The Village retains all Camp registration fees. • Tennis Revenue The Village retains all membership, rental, and guest fees as well as partial fees obtained from clinics and private lessons. Personnel Chan The personnel /title changes for Fiscal Year 2014/2015 are: • Addition of two (2) part-time Recreation Assistant positions/ Deletion of one (1) part-time Youth Art Instructor position and Deletion of one (1) part-time Event Coordinator position Current Year Accomplishments and New Initiatives During Fiscal Year 2013 -2014, the Parks & Recreation Department achieved the following initiatives and goals for improvement: Parks & Recreation • Continued monthly direct marketing of events and activities via Constant Contact /department E -News from a starting base of 2,000 to over 4,000 contacts. • Doubled the number of Facebook followers on the NPB Recreation page from 800 to 1776. FY 2015 Adopted Budget Page 161 of 294 • Increased by doubling teen adventure camp registrations filling each week at the max of 24 from 12 with the purchase of the Village bus increasing revenues by $12,000. • Doubled the total Adult Pickle Ball program participation. • Sponsored the first ever Village Pickle -Ball Tournament. • Purchased and installed new Lightening Prediction system at Anchorage Park. • Increased total participation in Car Show/ Chili Cook -off and Touch a Truck special Events. • Increased the number travel trips from 12 to 32 which increased the revenue from a year end 2012 -13 budget of $5,600 to a mid -year 2013 -14 budget of $13,600. • Village Continued improvement in the overall appearance of parks and facilities; • Continued to update equipment throughout the Village. • New indoor bleachers (Community Center), benches, picnic tables have all been continued to be upgraded. • Created a user survey to gain input from the actual users of the facilities. • Have worked with users to find out their needs. Have implemented a survey questionnaire to all facility users. • Have slightly improved working relationship with the cleaning contractor. • Continued to update playground equipment throughout the Village. • Replaced broken and obsolete equipment at Lakeside Park. Special Events • Added a new special event (Hook a Kid on Fishing) and invited local organizations to participate. • Invited local businesses to participate in more of the existing special events. • Increased advertising of recreation events via social networks. • Increased the use of parks and facilities by local businesses and organizations. • Added a new special event (Travel Social) and invited local organizations to participate. Village Pool • Began the process of moving the Kiddie pool to its own filtration system. • Due to safety and insurance concerns removed the dive tower. • Purchased and installed handicap pool lift. Tennis Facility • Conducted customer service training with all part time staff and pros. • Resurfaced courts 3 and 4 in our on -going court revitalization program. • Increased both resident memberships by 10% and non- resident tennis memberships by 9 %. • Increased tennis member events by 10 %. • Increased evening participation by forming round -robin leagues and socials. • Increased the number of women's and men's member -guest and championship tournaments. • Addressed drainage problems along east side of the courts. • Retained control of the Village tennis pro -shop and outsourced the stringing operation. FY 2015 Adopted Budget Page 162 of 294 Goals and Ob 'ec1 tives•for 2014-15 Maintain and improve all Recreational Facilities of the Village Department Goal: Enhance and promote pool, tennis and park amenities Obj ectives: a. Update the Village website to better promote the facilities throughout the Village. b. Increase online accessibility to recreation programming. c. Create informational brochure to promote Park amenities. d. Continue to monitor user survey feedback on all facility rental s. I Foster the Spirit and Participation of our Communitv I Department Goal: Encourage Village Volunteer service Obj ectives: a. Create a better system to increase the number volunteer opportunities in each special event. b. Enhance our existing volunteer database to better track and monitor. c. Better usage of the student school community service hour requirement at our events. d. Continue to increase volunteer opportunities within our youth sports programs. I Improve the Overall Appearance of the VillaLye I Department Goal: Identify areas needing attention ON ectives: a. Continue to monitor user survey feedback on all facility rental s. b. Continue Staff daily monitoring program. c. Work closely with Public Works on the work order process. Performance Measures Performance FY 2013 FY 2014 FY 2015 Measure Actual Projected Estimated Decrease facility rental $40,000 $55,000 $52,000 income by 5% Increase daily usage 130 — Pool 135 —Pool 140 — Pool memberships by 5% 175 - Tennis 180 - Tennis 196 - Tennis Increase business 60 85 95 participation by 10% Increase school/organization 10 11 12 participation by 10% FY 2015 Adopted Budget Page 163 of 294 Business Participation: Business, Vendor and Sponsor participation increased from 85 to 95 over the course of 2014 during most of the Village Special Events. skaan 55,000 54,000 53,000 52,000 51,QQQ 5%000 49,000 48,000 47,000 46,940 Facility Rental 3012 3013 3014 2015 Facility Rental Revenue: In 2010, the Village successfully implemented a rental fee plan for the Community Center, Anchorage Park and Osborne Park activities buildings, and the gazebos at Anchorage and Lakeside parks. The use of the facilities is starting to level out. Tennis Participants Tennis Participants: Court play increased gradually after facility renovations in 2009. With only ten courts, our facility has reached capacity, especially during the weekday morning times. Participation data was obtained from daily court registration sheets. 2015 $ 163.000 2014 I - I I I +2013 $170,000.00 1 � I , I I ',2012 $170,954.00 I I '. $160,000.00 $170,000.00 $180,000.00 $190,000.00 •---------------------------------------------------------------------------------------------------- - - - - -- ---- - - - - -- Marina Storage Revenue: At the current time there is a short waiting list for 30', 35' and 40'dry storage spaces. Wet slips still have a long waiting list. Openings only occur in the 15', 20' and 25' dry storage lots. FY 2015 Adopted Budget Page 164 of 294 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA/Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Advertising Books, Publications & Subscriptions Charge Card Fee Conferences & Seminars Contractual Services Developer Fees Expense Gas, Oil & Lubricants Licenses & Fees Materials & Supplies Memberships & Dues Merchandise Postage Printing & Binding Professional Services Program Expense Repairs & Maintenance Special Events Travel & Training Uniforms Utilities Other Operating Costs Capital Automotive Computer Hardware & Software Construction & Major Renovation Developer Fees Expense - Capital Donations Expense - Capital Furniture & Fixtures Machinery & Equipment Playground & Outside Equipment Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Parks & Recreation (combined) FY 2015 Budget $ 387,529 8,800 251,212 647,541 77,772 84,186 49,537 1,668 522 13,964 227,649 $ 875,190 2,500 0 12,700 1,250 62,827 0 9,000 250 88,600 1,550 7,500 750 550 54,750 577,900 45,750 100,500 1,900 3,150 161,126 5,950 0 0 0 0 0 0 0 0 1,138,503 0 $ 2,013,693 % Increase/ FY 2014 (Decrease) over Adopted Budget FY 2014 Budget $ 361,842 7.10% 8,800 0.00% 248,073 1.27% 77,014 0.98% 88,005 -4.34% 47,356 4.61% 1,629 2.39% 522 0.00% 13,171 6.02% 85,550 0.00% 1,500 3.33% $ 846,412 3.40% 2,500 0.00% 0 0.00% 10,700 18.69% 1,000 25.00% 60,283 4.22% 0 0.00% 9,000 0.00% 250 0.00% 85,550 3.57% 1,500 3.33% 0 0.00% 750 0.00% 500 10.00% 53,000 3.30% 560,400 3.12% 28,250 61.95% 90,500 11.05% 1,800 5.56% 3,150 0.00% 155,933 3.33% 1,500 296.67% 1,066,566 6.74% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 353,299 $ 361,045 $ 353,447 11,152 5,119 3,785 224,549 230,869 225,961 70,609 66,516 68,606 81,345 60,583 50,975 42,551 43,350 42,313 1,419 1,943 2,034 533 617 645 13,239 9,128 9,520 (76) 76 $ 798,620 $ 779,246 $ 757,286 1,639 1,687 1,521 - 96 - 11,926 11,146 10,734 - - 176 72,646 57,530 56,262 4,532 14,115 - 5,185 5,019 2,892 - 250 274 78,796 76,379 57,899 690 1,333 930 - 90 987 964 578 883 669 194 455 50,939 44,127 36,556 537,624 477,125 492,993 14,632 8,531 14,322 83,319 88,777 76,068 1,250 292 - 2,275 3,485 2,053 158,124 143,797 141,568 4,958 703 6,233 1,030,167 935,254 902,806 0 0 18,970 0 0 0 0 0 136,401 288,233 44,446 0 7,100 0 0 0 0 5,061 0 0 28,371 0 0 0 295,333 44,446 188,803 $ 1,912,978 5.26% $ 2,124,120 $ 1,758,947 $ 1,848,895 FY 2015 Adopted Budget Page 165 of 294 The Village of North Palm Beach FY 2014 -2015 General Fund Budget Recreation & Special Events FY 2015 Adopted Budget Page 166 of 294 % Increase/ FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 337,480 $ 315,461 6.98% $ 308,483 $ 316,950 $ 311,933 Overtime Pay 8,800 8,800 0.00% 10,807 5,119 3,785 Part -time Pay 111,081 457,361 110,610 0.43% 96,116 105,511 115,628 Benefits: Pension 69,544 69,321 0.32% 64,376 61,117 65,299 Health Insurance 65,456 69,477 -5.79% 64,233 49,050 40,199 FICA/Medicare 34,988 33,283 5.12% 29,639 30,738 31,022 LTD Insurance 1,452 1,420 2.25% 1,235 1,692 1,793 Life Insurance 435 435 0.00% 444 509 537 Worker's Compensation 9,683 9,185 5.42% 9,313 6,477 6,998 Other 181,558 0.00% (76) 76 $ 638,919 $ 617,992 3.39% $ 584,570 $ 577,240 $ 577,195 Operating Advertising 2,000 2,000 0.00% 1,324 1,549 1,101 Books, Publications & Subscriptions 0 0 0.00% 0 96 0 Charge Card Fee 3,200 3,200 0.00% 4,549 4,714 4,502 Conferences & Seminars 1,250 1,000 25.00% 0 0 176 Contractual Services 8,500 8,300 2.41% 22,161 9,018 7,557 Developer Fees Expense 0 0 0.00% 4,532 7,195 0 Gas, Oil & Lubricants 9,000 9,000 0.00% 5,185 5,019 2,892 Materials & Supplies 28,700 28,200 1.77% 26,832 32,155 13,719 Memberships & Dues 1,200 1,200 0.00% 470 788 780 Postage 600 600 0.00% 964 578 883 Printing & Binding 250 250 0.00% 634 157 210 Professional Services 18,750 15,000 25.00% 14,939 6,800 0 Program Expense 185,000 169,000 9.47% 176,256 170,685 194,918 Repairs & Maintenance 8,000 8,000 0.00% 1,852 3,218 5,327 Special Events 100,500 90,500 11.05% 83,319 88,777 76,068 Travel & Training 1,900 1,800 5.56% 1,250 292 0 Uniforms 1,750 1,750 0.00% 928 1,975 1,005 Utilities 105,992 98,384 7.73% 115,547 102,747 101,284 Other Operating Costs 300 0 0.00% 4,863 1,036 0 476,892 438,184 8.83% 465,604 436,800 410,422 Capital Automotive 0 0 0.00% 0 0 18,970 Computer Hardware & Software 0 0 0.00% 0 0 0 Construction & Major Renovation 0 0 0.00% 0 0 0 Developer Fees Expense - Capital 0 0 0.00% 283,983 44,446 0 Furniture & Fixtures 0 0 0.00% 0 0 5,061 Machinery & Equipment 0 0 0.00% 0 0 0 Playground & Outside Equipment 0 0 0.00% 0 0 0 0 0 0.00% 283,983 44,446 24,031 Total Expenses $ 1,1159811 $ 1,056,176 5.65% $ 1,334,157 $ 1,058,486 $ 1,011,648 FY 2015 Adopted Budget Page 166 of 294 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA/Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Advertising Charge Card Fee Contractual Services Gas, Oil & Lubricants Materials & Supplies Memberships & Dues Postage Printing & Binding Professional Services Program Expense Repairs & Maintenance Tennis Merchandise Uniforms Utilities Other Operating Costs Capital Automotive Computer Hardware & Software Construction & Major Renovation Furniture & Fixtures Machinery & Equipment Playground & Outside Equipment Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Tennis FY 2015 Adopted Budget Page 167 of 294 % Increase / FY 2014 (Decrease) over Actual Actual Actual FY 2015 Budget Adopted Budget FY 2014 Budget 09/30/13 09/30/12 09/30/11 $ 50,049 $ 46,381 7.91% $ 44,104 $ 42,700 $ 41,295 - - 0.00% 345 - - 52,262 102,311 51,143 2.19% 39,653 34,122 28,177 8,228 7,693 6.95% 6,233 5,399 3,307 18,730 18,528 1.09% 17,112 11,533 10,776 7,827 7,469 4.79% 6,071 5,536 5,006 216 209 3.35% 184 251 241 87 87 0.00% 89 108 108 2,815 2,734 2.96% 2,532 1,595 1,601 - 37,903 - 0.00% - - - $ 140,214 $ 134,244 4.45% $ 116,323 $ 101,244 $ 90,510 500 500 0.00% 315 138 420 9,000 7,000 28.57% 6,692 5,770 5,429 2,000 1,900 5.26% 527 0 0 0 0 0.00% 0 0 0 23,450 22,400 4.69% 18,857 17,236 18,157 100 100 0.00% (30) 185 0 150 150 0.00% 0 0 0 300 250 20.00% 35 37 245 36,000 38,000 -5.26% 36,000 37,327 36,556 280,900 279,400 0.54% 257,844 207,632 209,483 35,500 18,000 97.22% 10,682 1,612 3,313 7,500 0 0.00% 0 90 987 400 400 0.00% 368 555 305 20,644 14,943 38.15% 14,495 13,113 13,800 4,900 1,000 390.00% 95 793 (159) 421,344 384,043 9.71% 345,881 284,488 288,536 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 17,941 0 0 0.00% 0 0 0 0 0 0.00% 0 0 17,941 $ 561,558 $ 518,287 8.35% $ 462,204 $ 385,732 $ 396,988 FY 2015 Adopted Budget Page 167 of 294 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA/Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Charge Card Fee Contractual Services Developer Fees Expense Gas, Oil & Lubricants Licenses & Fees Materials & Supplies Memberships & Dues Program Expense Repairs & Maintenance Uniforms Utilities Other Operating Costs Capital Automotive Computer Hardware & Software Construction & Major Renovation Developer Fees Expense - Capital Donations Expense- Capital Furniture & Fixtures Machinery & Equipment Playground & Outside Equipment The Village of North Palm Beach FY 2014 -2015 General Fund Budget Pool FY 2015 Budget 87,869 87,869 6,722 1,466 - 8,188 $ 96,057 500 52,327 0 0 250 36,450 250 112,000 2,250 1,000 34,490 0 0 0 0 0 0 0 240,267 % Increase/ FY 2014 (Decrease) over Adopted Budget FY 2014 Budget $ 0.00% - 0.00% 86,320 1.79% - 0.00% - 0.00% 6,604 1.79% - 0.00% - 0.00% 1,252 17.09% - 0.00% $ 94,176 2.00% 500 0.00% 50,083 4.48% 0 0.00% 0 0.00% 250 0.00% 34,950 4.29% 200 25.00% 112,000 0.00% 2,250 0.00% 1,000 0.00% 42,606 - 19.05% 500 50.00% 244,339 -1.67% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% Actual Actual Actual 09/30/13 09/30/12 09/30/11 $ 713 $ 1,396 $ 218 88,779 91,235 82,157 6,841 7,075 6,285 1,394 1,057 921 $ 97,727 $ 100,763 $ 89,581 685 662 803 49,958 48,512 48,705 0 6,920 0 0 0 0 0 250 274 33,107 26,987 26,023 250 360 150 103,524 98,807 88,591 2,098 3,701 5,682 979 955 743 28,082 27,937 26,484 0 (1,126) 6,392 218,682 213,966 203,847 0 0 0 0 0 0 0 0 136,401 4,250 0 0 7,100 0 0 0 0 0 0 0 10,430 0 0 0 0 0 0.00% 11,350 0 146,831 Total Expenses $ 336,324 $ 338,515 -0.65% $ 327,759 $ 314,729 $ 440,259 FY 2015 Adopted Budget Page 168 of 294 Reserves & Other Mission Statement This Division of the General Fund is for the express purpose of accounting for expenditures that cannot be directly associated with or easily identified to any other particular department/division. Some of the items accounted for within this Division include the following: • General Fund Debt Service payments • General Fund Council Contingency /Transfers to other funds • General Fund Property/Casualty & General Liability Insurance allocation Debt Service The Village began accelerating its debt refunding in order to pursue "debt -free status" in 2009. The last outstanding loan instrument was paid off in Fiscal Year 2010 ... the Village's General Fund is debt free! Contingency A contingency is a reserve that is set aside to accommodate unanticipated expenditures. For the FY 2014/15 budget, the Village Council opted to remove this item from the budget and will utilize unassigned fund balance for unanticipated expenditures. Transfers In FY 2015, the Council has set aside two - tenths (2/10) of a mil (or $305,746.00) to be transferred to the Capital Projects Fund to finance the General Fund's Capital Improvement Plan. Property /Casualty & General Liability Insurance Effective October 1, 2006, the Village discontinued its participation in the Southeast Risk Management Association (SERMA) and joined the Florida Municipal Insurance Trust (FMIT). However, as a former participant in SERMA, the Village is liable for claims incurred through September 30, 2006. In 2010, the Village initiated a Request for Proposals (RFP) to provide a property/casualty and general liability insurance program for the Village. As a result of this RFP process, the Village joined Public Risk Management (PRM) effective October 1, 2011. FY 2015 Adopted Budget Page 169 of 294 Debt Service Debt Service Reserves & Contingencies Transfer to Other Funds Council Contingency Village Manager Contingency Other Operating Costs Non - Departmental Property /General Liability Insurance Total Expenses The Village of North Palm Beach FY 2014 -2015 General Fund Budget Reserves & Other FY 2015 Budget 305,746 0 0 0 305,746 373,974 % Increase / FY 2014 (Decrease) over Adopted Budget FY 2014 Budget $ - 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 320,130 16.82% Actual Actual Actual 09/30/13 09/30/12 09/30/11 265,000 500,000 1,334,934 10,857 25,950 2,993 0 8,879 11,097 0 0 0 275,857 534,829 1,349,023 288,013 291,198 393,920 $ 679,720 $ 320,130 112.33% $ 563,870 $ 826,027 $ 1,742,944 FY 2015 Adopted Budget Page 170 of 294 F FY 2015 Adopted Budget Page 171 of 294 VILLAGE OF NORTH PALM BEACH Taxable Value and Ad- Valorem Tax Revenue Fiscal Year 2014 -2015 FY 2015 Adopted Budget Page 172 of 294 2013 -2014 ADOPTED BUDGET 2014 -2015 BUDGET Amount Increase ( +) Decrease ( -) over Prior Year % Increase ( +) Decrease ( -) over Prior Year GROSS ASSESSED VALUE: $ 1,527,431,467 $ 1,609,188,844 $ 81,757,377 5.35% BUDGETARY TAXABLE VALUE (95 %): 1,451,059,894 1,528,729,402 77,669,508 5.35% OPERATING MILLAGE: 6.8731 7.3300 0.4569 6.65% ESTIMATED AD VALOREM TAX REVENUE: 9,973,280 11,205,587 1,232,307 12.36% • 2013 - 2014 Millage Rate = 6.8731 mils • Roll Back Millage Rate for 2014 - 2015 = 6.5574 mils 2014 - 2015 Millage Rate = 7.3300 mils • Increase from 2013 - 2014 Millage Rate = 0.4569 mils % increase /(decrease) over Roll Back Rate 11.78% MILLAGE TABLE MILLAGE OPTIONS Roll Back Rate: 6.5574 1.00 MIL = $ 1,528,729 .75 MIL = $ 1,146,547 Majority Vote: 8.6199 .50 MIL = $ 764,365 .25 MIL = $ 382,182 2/3 Vote: 9.4819 .10 MIL = $ 152,873 Statutory Max: 10.0000 FY 2015 Adopted Budget Page 172 of 294 VILLAGE OF NORTH PALM BEACH Millage Rates 2001 - 2015 10.00 9.50 9.00 8.50 8.00 7.3300 7.50 7.00 ',, ',, 7.270 ',,. 6.6977 6.9723 6.9000 6.9723 6.8731 N .�6.. 6.50 _ _ 6.00 ',, ',, ',,. 6.300 6.800 ',, ',,. 6.1000 5.50 6. 760 6.600 5.00 4.50 4.00 3.50 3.00 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Fiscal Millage Fiscal Millage Fiscal Millage Year Rate Year Rate Year Rate 2001 5.7500 2006 6.8000 2011 6.9723 2002 5.6000 2007 6.3000 2012 6.9723 2003 5.8000 2008 6.1000 2013 6.9723 2004 6.8000 2009 6.6977 2014 6.8731 2005 7.2700 2010 6.9000 2015 7.3300 FY 2015 Adopted Budget Page 173 of 294 Village of North Palm Beach FY 2015 Adopted Budget Page 174 of 294 Ad- Valorem and Budget Last 5 years $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 2011 2012 2013 2014 2015 OAd Valorem Revenue ■Total Budget $10,222,389 $17,506,072 $9,904,284 $17,517,544 $9,844,754 $17,499,724 $9,973,280 $18,614,912 $11,205,587 $19,863,106 o Millage Rate 6.9723 6.9723 6.9723 6.8731 7.3300 FY 2015 Adopted Budget Page 174 of 294 VILLAGE OF NORTH PALM BEACH GENERALFUND AD VALOREM TAX VS. BUDGET TABLE TAXABLE FISCAL ASSESSED VALUATION MILLAGE TOTAL PERCENT TOTAL PERCENT YEAR VALUE (95% of Assessed Value) RATE TAXES BUDGET BUDGET INCREASE 2000 -2001 901,813,310 856,722,645 5.750 4,926,155 35.32% 13,947,270 40.20% 2001 -2002 992,018,426 942,417,505 5.600 5,277,538 40.64% 12,986,918 -6.89% 2002 -2003 1,137,570,526 1,080,692,000 5.800 6,268,014 45.00% 13,565,749 4.46% 2003 -2004 1,297,803,114 1,232,912,958 6.800 8,383,808 61.00% 13,741,933 1.30% 2004 -2005 1,438,036,209 1,366,134,399 7.270 9,931,797 63.70% 15,591,492 13.46% 2005 -2006 1,667,949,738 1,584,552,251 6.800 10,774,955 59.73% 18,038,400 15.69% 2006 -2007 1,999,331,298 1,899,364,733 6.300 11,965,998 61.56% 19,438,633 7.76% 2007 -2008 2,028,911,987 1,927,466,388 6.1000 11,757,545 59.71% 19,691,948 9.17% 2008 -2009 1,847,845,205 1,755,452,945 6.6977 11,757,497 61.64% 19,073,192 -3.14% 2009 -2010 1,673,245,674 1,589,583,390 6.9000 10,968,125 60.74% 18,056,938 -5.33% 2010 -2011 1,543,308,420 1,466,142,999 6.9723 10,222,389 58.39% 17,506,072 -3.05% 2011 -2012 1,495,282,994 1,420,518,844 6.9723 9,904,284 56.54% 17,517,544 0.07% 2012 -2013 1,486,295,612 1,411,980,831 6.9723 9,844,754 56.26% 17,499,724 -0.10% 2013 -2014 1,527,431,467 1,451,059,894 6.8731 9,973,280 53.58% 18,614,912 6.37% 2014 -2015 1,609,188,844 1,528,729,402 7.3300 11,205,587 56.41% 19,863,106 6.71% FY 2015 Adopted Budget Page 175 of 294 VILLAGE OF NORTH PALM BEACH Property Assessed Valuations 1998 - 2015 2,100 , , 1,999 . 2,000 z,oz 1,900 1,800 1,700 1,600 1,667..... 1,543 1,673 1,500 1,438 - - 1,400 1,495 1,627 1,486— r ----- - - -- 1,300 H 1,200 1,13 1,297 °2 _ 1,100 - - 1,000 902 900 992 764 800 761 Boa 700 - 600 500 400 300 - - - - - -- - -- - - -- - - - -- 200 100 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Fiscal Assessed Fiscal Assessed Fiscal Assessed Year Valuation Year Valuation Year Valuation 1998 760,999,508 2004 1,297,803,114 2010 1,673,245,674 1999 763,517,430 2005 1,438,036,209 2011 1,543,308,420 2000 803,891,323 2006 1,667,949,738 2012 1,495,282,994 2001 901,813,310 2007 1,999,331,298 2013 1,486,295,612 2002 992,018,426 2008 2,028,911,987 2014 1,527,431,467 2003 1,137,570,526 2009 1,847,845,205 2015 1,609,188,844 FY 2015 Adopted Budget Page 176 of 294 1.60% 1.40% 1.20% 7a 1.00% U) U) v U) a 0.80% 0 0.60% 0.40% 0.20% VILLAGE OF NORTH PALM BEACH General Fund Expenditures as a Percent of Assessed Value 2000 - 2015 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Fiscal Year Appropriation Assessed Value Percent 2000 9,948,036 803, 891, 323 1.237% 2001 13, 947,270 901,813, 310 1.547% 2002 12,986,918 992,018,426 1.309% 2003 13, 565, 749 1,137, 570, 526 1.193% 2004 13, 741, 933 1,297, 803,114 1.059% 2005 15, 591,492 1,438, 036,209 1.084% 2006 18, 038,400 1,667, 949, 738 1.081% 2007 19,438,633 1,999, 331,298 0.972% 2008 19, 691, 948 2, 028, 911, 987 0.971% 2009 19, 073,192 1, 847, 845,205 1.032% 2010 18, 056,938 1,673,245,674 1.079% 2011 17, 506,072 1,543, 308,420 1.134% 2012 17, 517,544 1,495,282,994 1.172% 2013 17,499,724 1,486,295,612 1.177% 2014 18,614,912 1,527,431,467 1.219% 2015 19.863.106 1.609.188.844 1.234% FY 2015 Adopted Budget Page 177 of 294 dim ft a ;IL 4 F.PIICI."5 A P 5 low a 40 r f FY 2015 Adopted Budget Page 178 of 294 Library Overdue Fines 7/14/28 day Books Audio /CD Books Music CDs Loans Lost Items acement Item Cost plus $10.00 Processing Fee ny Cards -NPB Resident ny Cards - Non - Residents per family ny Cards - Non - Residents Individual up to 6 months NSF Checks: $25.00 (face value of check does not exceed $50.00) $30.00 (face value of check does not exceed $300.00) $40.00 (face value of check exceeds $300.00 or 5% whichever is greater) Annual Commercial Disposal Fee (calculated by occupancy category and square foot of building as determined by Solid Waster Authority) Low Density Fee per cubic yard it & Fuel Cost per cubic yard In addition to the charge per cubic yard set forth above, persons who violate the yard waste collection requirements shall also be assessed for personnel costs (less benefits) in the amount of $18.50 per hour based on the actual time incurred in removing the yard waste, with a two -hour minimium charge Swale Tree Permit North Palm Beach Fee Schedule General Services Fiscal Year 2014 -2015 Fees 25¢ a day 25¢ a day 25¢ a day $2.00 a day $1.00 a day 25¢ a day No charge 25.00 15.00 Description Fees Dumpster Lease Fees For any request in which the nature or volume of the Dumpster lease fees are applicable to Commercial Account public records requested to be inspected or copied customers utilizing Village owned and maintained dumpsters requires more than 30 minutes of clerical and/or supervisory Dumpster Lease Rates ( Dumpster size or compacting capacity) assistance to research, locate, review for confidential 1 cubic yards $18/Month 2 cubic yards $20/Month 3 cubic yards $21/Month 4 cubic yards $22/Month 6 cubic yards $25/Month 8 cubic yards $27/Month Clerk's Office Fee Increase for FY 2015 Copies: Single -sided page up to 8.5 x 14 .15 eacl Double -sided page up to 8.5 x 14 .20 eacl Single -sided page 11 x 17 .20 eacl Certified copies, plus per page cost for $1.00 copies Lien Certification each parcel number $20.00 Zoning Map Actual Cos (Cost of duplication, depends on size) CD -$1.00 each or cost of CD if more $1.00 0.081 Special Service Fee: 0.214 For any request in which the nature or volume of the 1.147 public records requested to be inspected or copied requires more than 30 minutes of clerical and/or supervisory $ 4.50 assistance to research, locate, review for confidential $ 2.50 information, copy, refile, oversee the review of, print and $ 7.00 or use of information technology resources there will be a special service fee which is hourly rate (excluding benefits) of the individual providing the public records. NOTE: New Fee for FY 2015 Fee Increase for FY 2015 No charge FY 2015 Adopted Budget Page 179 of 294 North Palm Beach Fee Schedule Code Compliance and Community Planning Fiscal Year 2014 -2015 Code Compliance Description: Fee: Annual Abandoned Property Registration Fee $150.00 Code Citation Fees: First Violation $25.00 Second Violation $100.00 Third Violation $150.00 Fourth Violation (Mandatory appearance before the Special Magistrate) Planning & Zoning Description: Fee: Zoning Variances * $500.00 Sign Variances * $500.00 Comprehensive Plan Amendments application fee * $1,500.00 Voluntary Annexation application fee * $200.00 Rezoning (amendments, modify, supplement or repeal) Planned Unit Development (PUD) application fee * $1,000.00 $2,000.00 Planned Unit Development Major Amendment application fee * $1,000.00 Planned Unit Development Minor Amendment application fee * $500.00 Temporary Commercial Signage - For Sale or For Lease (each $10.00 Temporary Banner Fee (each) $10.00 Portable Storage Containers & Roll -off Construction Dumpsters (Permit) $25.00 Portable Storage Containers & Roll -off Construction Dumpsters (Permit Renewal) $10.00 Special Event Permit - Profit $50.00 Special Event Permit - Non -Profit $25.00 Landscape Permit (which includes up to 2 zoning inspections) $150.00 Site Plan Major application fee - Multi- Family & Commercial $500.00 Site Plan Minor application fee - Multi- Family & Commercial $100.00 Site Plan amendment application fee for previously approved by Planning Commission and /or G $100.00 Zoning Confirmation Letter $50.00 Zoning Reinspection Fee $25.00 NOTE: *Fee does not include advertising, legal, etc. New Fee for FY 2015 Fee Increase for FY 2015 FY 2015 Adopted Budget Page 180 of 294 North Palm Beach Fee Schedule Building Department Fiscal Year 2014 -2015 Description: Fee: Minimum Permit Fee $50.00 Minimum plus plan review fee if applicable Percentage of Valuation: Unit Value: 3.68% Up to the first $10,000.00 plus 1.85% The next $10,000.01 to $100,000.00 plus 0.95% The next $100,000.01 and up or fraction thereof Building Department Plan Review (Not applicable to over -the counter 10% of permit fee. $25.00 Miniumum. Third rejection of plans for permits the same comment shall incur a fee of four (4) times the plan review portion of the permit fee. Florida State Statues SS 553.80(2)(b) Sub - permit $10.00 applicable to all sub - permits that do not require an independent review *Low Voltage Alarm $55.00 per label Surcharge 1.5 percent of the permit fee. Minimum of $2. Florida State Statues SS 553.721 Building Code Administrators and Inspectors Fund 1.5% percent of the permit fee. Minimum of $2. Florida State Statues SS 468.631 Training Surcharge I% of the permit fee and/or revision fee. $1 minimum Digitizing Plans $2.20 per page for pages over 11 "x17" up tp 24 "x36" Building Relocation $290.00 Parking lot overlay /re- striping $100 per lot up to 150 parking spaces $125 per lots over 150 parking spaces Construction Trailers $50.00 Re- inspection Fee $50.00, second re- inpsection $100, four (4) times the amount of the fee imposed for the first re- inspection and for each subsequent re- inspection for an uncorrected violation after the second re- inspection. Florida State Statues SS 553.80(2)(c) Unscheduled inspection by special request (Subject to availablity) $75/hr lhr min, 2hr Min for after hours, 4hr Min weekends & holidays per inspector or inspection trade. Penalty for commencing work without first securing a permit or Two (2) times the permit fee, plus $100.00 Administration Fee. written approval (At the discretion of the Building Official) Change of contractor -same location $75.00 plus $25.00 per sub - contractor. Residential Revision Fee After plans are approved and permit issued, one and two family dwellings, $25.00 plus $10.00 per page. An additional fee of the estimated value of work will be charged for revisions that result in an increase to the original job valuation. Commercial Revision Fee After plans are approved and permit issued - includes multi - family dwellings, $50.00 plus $10.00 per page. An additional fee of the estimated value of work will be charged for revisions that result in an increase to the original job valuation. FY 2015 Adopted Budget Page 181 of 294 North Palm Beach Fee Schedule Building Department Fiscal Year 2014 -2015 Description: Fee: Renew or extend permit or application: (May require additional Impact, Building, or other fees, if increases have occurred since original application) Re- issuance Fee (within 180 days of expiration date) $50.00 State Required Construction Lien Law Notification $5.00 Temporary Signs or Temporary Tents (Each) $50.00 plus plan review and Fire Department Fee if applicable Temporary Certificate of of Occupancy Fee $100.00 Temporary Certficate of Completion Fee $100.00 Early Power Release (Commercial Projects Only) $100.00 Local Product Approval $250.00 and requires Construction Board of Adjustment and Appeals review and approval Document Research Time & Material Fees after 15 minutes Palm Beach County Impact Fees Determined by Department Supervisor Palm Beach County Impacts fees are collected by Village of North Palm Beach. Impact fee credit approval is required at the time of ermit application submittal. 0 Refund of buildjULUEEMjkgs i FY 2015 Adopted Budget Page 182 of 294 Village of North Palm Beach FY 2014 -2015 Business Tax Receipt Fee Schedule Classification AGRICULTURAL SERVICES Veterinary Services: Veterinary service from a truck Veterinary service to animal specialties Animal specialty services, except verterinary Landscape counseling and planning Lawn and garden service Ornamental shrub and tree service Building construction - Contractors as defined by the Contractors Licensing Board of Palm Beach County TRANSPORTATION Taxi cabs: Local Trucking Each place or business Each vehicle Water transportation of passengers Marinas (also see retail) each space (minimum $55.00 increased to $57.75); each Water transportation services NEC Arrangement of passenger transportation Arrangement of freight /cargo transportation COMMUNICATIONS Radiotelephone communications Telephone company (franchise) Telephone communication except radiotelephone Telegraph Radiotelevision broadcasting Cable and other pay television services ELECTRONIC, GAS AND SANITARY SERVICES Electric services (franchise) Natural gas transmission (franchise) Natural gas distributors Liquified petroleum distributors Water supply (franchise) Sanitary sewer services (franchise) FY 2015 Adopted Budget Page 183 of 294 Village of North Palm Beach FY 2014 -2015 Business Tax Receipt Fee Schedule Classification WHOLESALE TRADE (See RETAIL) Wholesale- durable goods: Inventory value cost -not exceeding $1,000.00 Each additional $1,000.00 RETAIL TRADE Retail store: Inventory value cost -not exceeding $1,000.00 Each additional $1,000.00 (Maximun cap $7,500) Filing station, marine /auto /other: 1 -4 dispensers Each additional dispenser Eating place ($54.50 increased to $57.00 minimum) each seat Drinking place (alcoholic drinks) ($54.50 increased to $57.00 minimum) each seat Food service -no seats Non -store retail Catalog and mail order Automatic merchandise machines operator Each machine Fuel oil dealer (bottled gas) LP gas dealer (bottled gas) Direct selling -each person /vehicle Solicitor /canvasser each: Per year Each canvasser Retail store NEC: Florist Tobacco store News dealer /news stand Optical goods store Miscellaneous Retail Store NEC (Consignment, Pawn) FINANCE, INSURANCE, REAL ESTATE Depository institution $ 297.00 Non - depository institution $ 297.00 Security and commodity brokers /dealers $ 150.00 Brokers sales agent $ 37.50 INSURANCE Insurance carriers $ 132.00 Insurance agents, broker service $ 132.00 Insurance sales agent $ 132.00 FY 2015 Adopted Budget Page 184 of 294 Village of North Palm Beach FY 2014 -2015 Business Tax Receipt Fee Schedule Classification REAL ESTATE Real estate operator ($54.50 increased to $57.00 minimum): Base (1 -5 sleeping rooms) Each additional room Real estate agents and manager Real estate sales agent Title abstract office Land subdividers and developers Holding and other investment offices SERVICES Hotels, rooming houses, etc. ($54.50 increased to $57.00 minimum): Base (1 -5 sleeping rooms) Each additional sleeping room Personal Services: Laundry, cleaning, garment service Coin operated laundry, dry cleaning Operator 1 -20 machines Each additional machine Photographic studio, portrait Beauty shop Each state licensed operator Barber shop Each state licensed operator Shoe repair shop Funeral service Additional for ambulance service Tax preparation service Miscellaneous personal service NEC Advertising agency Consumer credit reporting /collection Mailing, reproduction. Commercial art and stenographic service Service to dwelling Miscellaneous equipment rental /leasing Personnel supply service Computer programming, data processing Miscellaneous business service NEC Business services NEC Telemarketing Plus each phone FY 2015 Adopted Budget Page 185 of 294 Classification Auto Rental Auto repair shop: 2 persons 3 -4 persons 5 -6 persons 7 -10 persons 11 -20 persons More than 21 person Car wash Misc. repair services store Misc. repair services from a truck Misc. repair services with retail store Motion picture production /distributor Motion picture theatre /drive -in Plus per seat/per space Village of North Palm Beach FY 2014 -2015 Business Tax Receipt Fee Schedule AUTO SERVICE /REPAIR MISCELLANEOUS REPAIR SERVICES MOTION PICTURES AMUSEMENT AND RECREATION SERVICE Dance studios Theatrical producers Bowling center (1 -5 alleys) Each additional alley Commercial sports Physical fitness facilities Coin operated amusement devices operator Plus each machine Amusement and recreation services NEC Fortune teller -fee charged No fee charged - contribution Phrenologist -fee charged No fee charged- contribution FY 2015 Adopted Budget Page 186 of 294 Village of North Palm Beach FY 2014 -2015 Business Tax Receipt Fee Schedule Classification Fees HEALTH SERVICES Licensed practitioner each $ 132.00 Nursing and personal care facility $ 186.50 Hospital $ 186.50 Medical and dental laboratory $ 186.50 Home health care $ 132.00 Miscellaneous health services NEC $ 132.00 LEGAL SERVICES Attorneys each $ 132.00 EDUCATIONAL SERVICES Elementary and secondary school $ 132.00 Vocational school $ 132.00 Schools and educational services NEC $ 132.00 SOCIAL SERVICES Individual and family services $ 132.00 Job training service $ 132.00 Child care facility (Fla. Statute) $ 154.00 Family day care (Fla. Statute) $ 59.00 Community residential home (Fla. Statute) $ 154.00 Social services NEC $ 132.00 Membership organizations ENGINEERING, ACCOUNTING, RESEARCH MANAGEMENT Engineering, architectural and surveying -each practitioner $ 132.00 Residential designer $ 132.00 ACCOUNTING, AUDITING AND BOOKKEEPING SERVICES Accounting/bookkeeping service $ 132.00 Certified public accountant each $ 132.00 RESEARCH, DEVELOPMENT AND TESTING SERVICES Research, development and testing services $ 132.00 FY 2015 Adopted Budget Page 187 of 294 Village of North Palm Beach FY 2014 -2015 Business Tax Receipt Fee Schedule Classification Fees MANAGEMENT AND PUBLIC RELATIONS SERVICES Management services $ 132.00 Management consulting services $ 132.00 Public relation services $ 132.00 Facility support management services $ 132.00 Business consulting services NEC $ 132.00 LATE FEES All businesses tax receipts issued hereunder may be renewed without penalty no later than September 30 by application of the receipt holder. Receipts not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of ten (10) percent of the full year business for the month of October, plus additional five - percent for each month of delinquency thereafter until paid. The total delinquency penalty shall never exceed twenty -five (25) percent of the full year business tax for that applicant, in addition to the business tax set forth herein. TRANSFER FEE New Owner: (At the time any such receipt is transferred, the person applying such transfer fee equal to ten (10) percent of the annual business tax but not less than three dollars ($3.00) and not more than twenty - five dollars ($25.00) New Location: (At the time any such receipt is transferred, the person applying such transfer fee equal to ten (10) percent of the annual business tax but not less than three dollars ($3.00) and not more than twenty - five dollars ($25.00) FY 2015 Adopted Budget Page 188 of 294 North Palm Beach Fee Schedule Public Safety Fiscal Year 2014 -2015 Description Fees Description Fees Public Safety Transient Lodging, Apartment, Residential Board Bicycle Registration $ 1.00 and Care, and Adult Living Facilities: Accident Reports -per one -sided page $ 0.15 24 units and less $ 55.00 Accient Report -two -side page $ 0.20 25 -100 units $ 75.00 Accident Report -CD $ 5.00 101 -500 units $ 150.00 Fingerprinting- Village Resident $ 2.00 501 units or greater $ 250.00 Fingerprinting - Employment in the Village $ 4.00 Mercantile, Office, Storage, Industrial and False Alarm- Residences $ 50.00 and Manufacturing: False Alarm- Businesses $ 100.00 5,000 square feet and under $ 50.00 Alarm Permit Account (New & Renewal) $ 25.00 5,001- 15,000 square feet $ 100.00 Parking Fines $ 25.00 15,001- 30,000 square feet $ 150.00 Parking Fines -No decal for marina parking $ 50.00 30,001- 100,000 square feet or greater $ 200.00 Parking Fines - Second Violation $ 100.00 100,001 square feet or greater $ 300.00 Water Restriction -1st Violation Warning Marinas and Boat Storage Facilities: Water Restriction -2nd Violation $ 25.00 50 boat slips and under $ 50.00 Outside Services (Special Details) $ 54.37 51 -200 boat slips $ 150.00 Forfiture Revenue Varies 101 -250 boat slips $ 200.00 251 boat slips or greater $ 300.00 Emergency Medical Services Fees Basic Life (per transport) $ 530.00 Tent & Temporary Structures Advanced Life Support Level One (per transport) $ 585.00 All $ 35.00 Advanced Life Support Level Two (per transport) $ 645.00 Re- Inpsections /Extra Inspections: *plus $12.00 per mile First No charge Second $ 100.00 Fire/Rescue (Special Details min. 3 hours charged per event) Third $ 150.00 Hourly rate per firefighter (2 firefighters minimum) $ 42.02 Fourth and subsequent $ 200.00 Vehicle operating cost per hour $ 11.29 Any unproductive trip (work not ready, locked out, plans absent, etc.) Annual Fire Inspection Fees Fees $ 100.00 Assembly (Type of Occupancy Use): Plan Review Fees: 50 -299 $ 75.00 Inspection & Plan Review Fee $2.25 per $1,000 300 -999 $ 100.00 Civil Drawing Review Fee $ 50.00 Hood (excluding fire suppression 1,000 -4,900 $ 175.00 system) $ 100.00 5,000 or greater $ 275.00 Pre - permit revision 10% of original fee Educational: Post permit revision ($20.00 minimum) Day Care, Nursery Pre- school $ 35.00 All others $ 75.00 Healthcare/Instruction al: 5,000 sqaure feet and under $ 50.00 5,001- 15,000 square feet $ 100.00 15,001- 30,000 square feet $ 150.00 30,001- 100,000 square feet $ 250.00 100,001 square feet or greater $ 350.00 Note: Fee Increase for FY 2015 FY 2015 Adopted Budget Page 189 of 294 Recreation Facilities /Programs Fiscal Year 2014 -15 Fees Sales Tax Total. Fee Fees Sales Tax Total Fee Community Center (Hourly) Pool Membership Fees (Annual) Resident Gymnasium (3 hr minimum) $ 75.00 $ 4.50 $ 79.50 Resident Family $ 345.00 $ 20.70 $ 365.70 Non- Resident Gymnasium (3 hr minimum) $ 150.00 $ 9.00 $ 159.00 Non- Resident Family $ 468.00 $ 28.08 $ 496.08 After hours staff charge $ 25.00 $ - $ 25.00 Resident Single $ 175.00 $ 10.50 $ 185.50 Non- profit Charge $ 30.00 $ 1.80 $ 31.80 Non- Resident Single $ 260.00 $ 15.60 $ 275.60 Resident Field rental $ 25.00 $ 1.50 $ 26.50 Junior (17 & under) $ 95.00 $ 5.70 $ 100.70 Non- Resident Field rental $ 35.00 $ 2.10 $ 37.10 Non- Resident Junior (17 & under) $ 115.00 $ 6.90 $ 121.90 Resident Ballfield Lights (2 hr minimum) $ 25.00 $ 1.50 $ 26.50 Resident Masters (training ) $ 115.00 $ 6.90 $ 121.90 Non- Resident Ballfield Lights (2 hr minimum) $ 50.00 $ 3.00 $ 53.00 Non- Resident Masters (training) $ 160.00 $ 9.60 $ 169.60 Pool Fees (Daily) Anchorage Park Activities Bldg (Hourly) Resident Adult $ 2.84 $ 0.17 $ 3.00 Resident Room A $ 25.00 $ 1.50 $ 26.50 Non Resident Adult $ 4.72 $ 0.28 $ 5.00 Non- Resident Room A $ 35.00 $ 2.10 $ 37.10 Child (13 & under) $ 2.84 $ 0.17 $ 3.00 Resident Room B (2 hr minimum) $ 35.00 $ 2.10 $ 37.10 Child (3 & under) Free Free Free Non- Resident Room B (2 hr minimum) $ 60.00 $ 3.60 $ 63.60 Tiki Hut #1 - (fee total for 3 bra)* $ 50.00 $ 3.00 $ 53.00 Tiki Hut #2 - (fee total for 3 bra)* $ 50.00 $ 3.00 $ 53.00 After hours Full facility rental (3 bra) $ 550.00 $ 33.00 $ 583.00 Osborne Park (Hourly) After hours lifeguards per guard per hr. $ 25.00 $ 25.00 Resident Recreation Building (2 hr minimum) $ 50.00 $ 3.00 $ 53.00 Non - Resident Recreation Building (2 hr minimum) $ 150.00 $ 9.00 $ 159.00 Tennis Membership Fees Resident Ballfield Lights (2 hr minimum) $ 25.00 $ 1.50 $ 26.50 Resident Family $ 525.00 $ 31.50 $ 556.50 Non- Resident Ballfield Lights (2 hr minimum) $ 50.00 $ 3.00 $ 53.00 Non- Resident Family $ 700.00 $ 42.00 $ 742.00 Resident Field rental $ 25.00 $ 1.50 $ 26.50 Resident Single $ 410.00 $ 24.60 $ 434.60 Non- Resident Field rental $ 35.00 $ 2.10 $ 37.10 Non- Resident Single $ 525.00 $ 31.50 $ 556.50 Resident Junior (17 & under) $ 105.00 $ 6.30 $ 111.30 Non- Resident Junior (17 & under) $ 110.00 $ 6.60 $ 116.60 All Buildings Summer Resident Single $ 200.00 $ 12.00 $ 212.00 Resident after hours building charge $ 100.00 $ 6.00 $ 106.00 Summer Resident Family $ 225.00 $ 13.50 $ 238.50 Non- Resident after hours building charge $ 200.00 $ 12.00 $ 212.00 Summer Resident Single $ 225.00 $ 13.50 $ 238.50 After hours staff charge $ 25.00 $ - $ 25.00 Summer Resident Family $ 250.00 $ 15.00 $ 265.00 Guest Fees (members) $ 10.00 $ 0.60 $ 10.60 Guest Fees (non- members) $ 12.00 $ 0.72 $ 12.72 Anchorage Gazebo Resident Anchorage Gazebo (fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00 Marina Fees ( *) Non- Resident Anchorage Gazebo (fee total for 3 hrs)* $ 100.00 $ 6.00 $ 106.00 Dry Storage 15 feet & under $ 630.00 $ 37.80 $ 667.80 16 - 20 feet $ 682.50 $ 40.95 $ 723.45 Lakeside Park (Hourly) 21 - 25 feet $ 735.00 $ 44.10 $ 779.10 Resident Tiki Hut - Large (fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00 26 - 30 feet $ 787.50 $ 47.25 $ 834.75 Non- Resident Tiki Hut - Large (fee total for 3 hrs)* $ 100.00 $ 6.00 $ 106.00 31 - 35 feet $ 840.00 $ 50.40 $ 890.40 36 & over $ 892.50 $ 53.55 $ 946.05 Wet Storage $ 1,980.30 $ 118.82 $ 29099.12 Sports Programs (Per /League) Resident Youth Basketball $ 70.00 $ $ 70.00 Ramp Decal $ 60.00 $ 3.60 $ 63.60 Non- Resident Youth Basketball $ 80.00 $ $ 80.00 Temporary Day Launch Permit (Res. Only) $ 9.44 $ 0.56 $ 10.00 Resident Youth Soccer $ 70.00 $ $ 70.00 Non- Resident Youth Soccer $ 80.00 $ $ 80.00 Resident Youth Flag Football $ 70.00 $ 70.00 *Fee Increase for FY 2015 Non- Resident Youth Flag Football $ 80.00 $ 80.00 Men's Over 40 Basketball (per team) $ 550.00 $ $ 550.00 NOTE: 1) Programs offered by the Villageof North Palm Beach are not taxable; However, rentals are subject to sales tax. Rental fees are hourly unless specified ( *). The VNPB reserves the right to change fees at anytime with approval form the Village Council. 2) Programs my be offered by independent instructors that are not listed. These program fees will be set and collected by the program instructor (sales tax applicable). 3) Non - profit 501 C organizations and local schools will be charged at the Resident rate unless otherwise specified. FY 2015 Adopted Budget Page 190 of 294 Lad mi III] I I I liffiliki I I Infla III q mail] I a. Golf Operations Director of Golf First Assistant Golf Pro Outside Service Coordinator Outside Service Attendant Golf Shop Attendant Driving Range /Ranger Member Relations Coordinator Sales & Marketing Rep 1 FT 1 FT 1 FT 8 PT 7 PT ( +1 PT) 11 PT 1 PT 1 PT Country Club Organization Chart Residents of The Village of North Palm Beach Village Council Village Manager Administrative Support Accounting Clerk 1 FT Note: This position is located in the Finance Department and is supervised by the Finance Director. VILLAGE BOARDS -Golf Advisory Board Food & Beverage Operations Director of Food & Beverage 1 FT Kitchen Manager /Chef Assistant Restaurant Manager Banquet Event Coordinator Line Cook Service Personnel Dishwasher Snack Bar Attendant Note: The personnel changes in the Country Club Budget are a result of reorganization both in the Golf and Food & Beverage areas. These changes will maximize our ability to achieve both operational efficiency and profitability. 1 FT 2 FT ( +1 FT) 1 PT ( -1 FT +1 PT) 6 PT 20 PT 6 PT 4 PT ( -2 PT) Summary: Change: FT =8 PT =65 FY 2015 Adopted Budget Page 192 of 294 North Palm Beach Country Club Mission Statement The North Palm Beach Country Club (NPBCC) is committed to offering a quality recreational facility to its residents, members and customers. Its mission is to do so by maintaining self - sustaining operations through an integrated combination of pricing, marketing and operating controls that capitalize on the facility's ideal locale adjacent to the Intracoastal Waterway, the golf club's Jack Nicklaus "Signature" course design, and exemplary customer service that reflects the high ideals of the Club amenities, special functions and users. Service Levels Narrative — Golf Operation In November 2006, the North Palm Beach Country Club opened its newly renovated golf course, becoming only the second public municipal golf course in the United States to bear the prestigious moniker of a Jack Nicklaus "Signature" Golf Course. Our Nicklaus "Signature" course offers six (6) sets of tees so each golfer may challenge the course in a manner that is equal to their individual game. The course will play up to 7,071 yards at a par 71. A putting green is located by hole number one and a pitching /chipping green is located by hole number 15 for golfers to perfect their "short game." The club also has a members -only short game area on the north side of the maintenance facility. Club golf operations are open seven (7) days -a -week offering individual, group and clinic instruction from on -staff PGA professionals, monthly tournaments for all levels of skill and experience, and a lighted driving range. The golf shop offers a variety of soft goods, golf accessories, and golf clubs for sale. The Golf Operation is headed up by the Director of Golf Operations. The Director is assisted by one (1) full -time First Assistant Golf Professional, one (1) full -time Outside Service Coordinator, one (1) part-time Member Relations Coordinator, one (1) part-time Sales and Marketing Representative, eight (8) part-time Outside Service Attendants, eleven (11) part-time Ranger/Driving Range Attendants, and seven (7) part-time Golf Shop Attendants. The operation also has one (1) full -time Accounting Clerk located in the Finance Department at Village Hall. This staffing arrangement best reflects the customer service needs of the golf club. The Golf Course Maintenance Division of the Golf Operation is outsourced to International Golf Maintenance (IGM) of Orlando, Florida. This partnership allows a higher level of conditioning on the Nicklaus "Signature" course layout and realizes a significant monetary savings to the Village. The maintenance of the buildings falls under the supervision of the Public Works Department. Outsourcing the maintenance of the golf course and having Public Works oversee the clubhouse maintenance is the most prudent and fiscally responsible way to operate the facility. The Village Administration anticipates new golfers applying for membership to the Nicklaus "Signature" golf course in the upcoming year. In order to provide reasonable member access to course play while preserving access to "walk -in" guests during high season and holidays, a maximum of 375 annual golf memberships will be allowed for the upcoming Fiscal Year. Available memberships will continue to be prioritized as follows: • Renewal of existing club members; • Residents of North Palm Beach; • New members sponsored by existing members in our membership initiative program; and • Non - resident applications. FY 2015 Adopted Budget Page 193 of 294 In order to maintain the "Signature" course, the proposed Golf budget reflects funding for additional trees and sod. These items will be needed to continue the "fine tuning" of the golf course as it moves into its ninth season of play. Personnel Changes — Golf Operation The personnel /title changes for Fiscal Year 2014/2015 are: • Addition of one (1) part-time Golf Shop Attendant. Service Levels Narrative — Food & Beverage (F &B) Operation The Country Club Food & Beverage (F &B) Operation is a division of the North Palm Beach Country Club. F &B works cooperatively with the Golf, Tennis, and Pool Operations to enhance tournaments, special events and the overall Club experience. F &B serves the general public and provides banquet services for private special events. North Palm Beach Country Club "Village Tavern" Restaurant, Bar and Banquet operations are conducted by Village staff under the guidance of the Director of Food & Beverage. The Food & Beverage Director is assisted by one (1) full -time Kitchen Manager /Chef, two (2) full - time Assistant Restaurant Managers, one (1) part -time Banquet Event Coordinator, Twenty (20) part-time F &B Service Personnel, six (6) part-time Dishwashers, four (4) part-time Snack Bar Attendants, and six (6) part-time Line Cooks. The Restaurant and Bar is open to the public, serving the membership and community seven (7) days -a -week with modifiable hours of operation predicated upon seasonal activities and overall profitability. Restaurant hours and daily staffing levels are modified in accordance with seasonal and other business factors to provide attentive and friendly service with a suitable ratio of service personnel to customers. Quality food at a competitive value and friendly professional service is a cornerstone of the Restaurant operation. The Village Tavern serves freshly - prepared quality cuisine, that is targeted to appeal to a variety of consumers. The Village Tavern serves daily specials, quick food for golfers, and offers a menu on the golf cart for convenient call -ahead service. The Snack Bar, located adjacent to the Pool deck, services both the patrons of the pool as well as golfers seeking to purchase quick food and beverage items during the summer months. Beverage Cart services are provided for the Golf Course. Cart service provides a variety of snacks, sandwiches, and beverage options, including alcoholic beverages, 7 days a week (season) and modifiable hours (off season). The sale and distribution of alcoholic beverages, both on the golf course and within the facilities, will be strictly regulated in accordance with the prevailing beverage laws. The Banquet Room is available for business meetings, parties, and special events. Food and beverage services are available and are coordinated through the F &B Operation. Banquet services are critical to the overall success of the F &B Division. The facility fills a niche within the community by offering a welcoming atmosphere, beautiful setting, quality food, and great service at an affordable cost. The F &B Division will focus its marketing efforts in the upcoming fiscal year to target the Northern Palm Beach County market area. Personnel Changes —Food &Beverage Operation (F &B) The personnel /title changes for Fiscal Year 2014/2015 are: • Addition of one (1) Full -time Assistant Restaurant Manager/ • Addition of one (1) Part-time Banquet Event Coordinator/ Deletion of one (1) Full -time Banquet Event Coordinator; • Deletion of two (2) part-time Snack Bar Attendants FY 2015 Adopted Budget Page 194 of 294 Current Year Accomplishments and New Initiatives During Fiscal Year 2013/2014, the North Palm Beach Country Club achieved the following new initiatives and goals for improvement: • Improved the overall conditioning of the course to most accurately reflect the desires of our members and guests through the continuation of our Greens Committee; • Increased the "ownership" of our members through the creation of our Adopt -A -Hole program; • Improved the condition of the golf course and driving range by completing a few summer maintenance projects including: re- grassing the northern most driving range tee; re- building the area and drainage around eight (8) low lying drains on holes 3, 8 and 18; and re- building two greenside bunkers on holes 9 and 12; • Expanded our junior golf program by offering our own year round Junior Golf Team, which competed with other local clubs throughout the summer; • Continued to grow the Club's reach to customers through a variety of marketing and advertising tools including email messaging, a text message marketing option, increased search engine optimization, and a larger social media presence on Facebook; • Improved revenue over expense by controlling food and labor costs, managing operating expenses, and setting appropriate menu prices; • Continued improvement of service delivery and food quality through additional training and detailed service standards; and consistency. • Improved banquet and special events marketing that is consistent with proper costs and compatible with market trends. • Continued improvement of banquet service delivery and food quality. Goals and Objectives During Fiscal Year 2014/2015, the North Palm Beach Country Club plans to achieve the following goals and objectives: Council Goal: Maintain and improve all Recreational Facilities of the Village Department Goal: Enhance membership status by making golf memberships more valuable. Obj ectives: a. Increase the overall number of golf memberships. b. Promote the Club through "brand" marketing. c. Improve customer service levels by improving staff communication, training and ownership. Department Goal: To offer Village Tavern customers a positive dining experience through the delivery of quality food and service at a competitive price, and to provide a destination restaurant /bar that exudes a welcoming environment to members and guests. Obj ectives: a. Continue to develop a service -based establishment, whose primary goal is to exceed customers' expectations. b. Increase participation in club activities by providing food and beverage services for the Golf, Pool, and Tennis Operations. c. Increase marketing for our banqueting venue by providing a menu for all occasions that our clientele may access via the website, and by reaching out to local hotels and other groups. FY 2015 Adopted Budget Page 195 of 294 Council Goal: Council Goal: Foster the Spirit and Participation of our Community I Protect the Financial Integrity of the Village Department Goal: Increase outside events and activities during the summer season to increase year round usage. Obj ectives: a. Increase outside tournaments and outings, including Food & Beverage opportunities. b. Grow junior, beginner, and ladies programs with camps and clinics focusing on year -round residents. c. Highlight available events and activities through the Country Club website, email messaging, Village Newsletter, social media, local newspaper, and other progressive advertising outlets. Department Goal: Increase Food and Beverage operations for the whole community to participate in year- round. Obj ectives: a. Highlight upcoming events and activities through the Country Club website, Village Newsletter and other advertising outlets. b. Provide special discounts to golfers and the community, such as a discount card. Department Goal: To establish the Village Tavern and banquet facilities as a definitive location for a quality, affordable dining experience in Northern Palm Beach County through targeted marketing and a greater focus on securing recurring banquet events. Obj ectives: a. Maintain and grow a sustainable Food & Beverage operation through repeat banquet clientele with an emphasis on recurring events, such as corporate events, holiday parties, etc. b. Market the use of the NPBCC Banquet Facility for weddings, birthday parties, bar and bat mitzvahs, and other individual special events. c. Ensure adequate cost controls are consistent with market pricing, in order to maintain affordable menu pricing in the restaurant and banquet venue. d. Adjust hours of operation to maintain the integrity of the Country Club without exceeding budgeted expenses. e. Adjust menu pricing to current trends and market values. FY 2015 Adopted Budget Page 196 of 294 Performance Measures Performance Measure FY 2013 FY 2014 FY 2015 Actual Projected Estimated Number of golf memberships 216 200 200 Number of member golf tournaments 21 17 20 Number of outside events /outings 11 11 13 Number of clinic and camp days (Juniors, Members, etc.) 148 171 171 Special events held at the NPBCC Banquet Facility 237 220 250 Member Golf Tournaments, 200 180 160 140 120 100 80 60 40 20 0 11 FY Outside Events /Outings and Clinics /Camps FY 2014 Projected FY 2015 Estimate 2013 Actual ■ # Tournaments 21 17 20 ■# Outside Events /Outin s 11 11 13 E1# Clinics & Cams 148 171 171 Member Tournaments and Events: Country Club Administration understands the amount and type of events our members desire. The number of events will increase slightly and the offerings will be more aligned with demand, thus adding value to our memberships. The Administration has successfully raised the Club's visibility, and consequently revenue, by offering more outside events, outings, clinics, and camps. Junior golf options were substantially expanded, which will build a more stable financial future. Banquets and Special Events 300 200 100 0 FY 2013 FY 2014 FY 2015 Actual Projected Estimated Banquet and Special Events: The number of banquets and special events is a good indicator of the overall health of the F &B Operation, as about 56% of total revenue comes from banquets and special events. Golf Memberships: The number of golf members is a good indicator of the Club's overall health, as members account for 40% of total play. Since most members renew at the beginning of the fiscal year, a substantial amount of 1st quarter revenue is derived from memberships, which helps cover operating expenses throughout the year. Golf Memberships 300 250 200 150 100 50 0 FY 2013 Actual FY 2014 Projected FY 2015 Estimated ■ # Memberships 216 200 200 FY 2015 Adopted Budget Page 197 of 294 REVENUES Driving Range Membership Cart Rental Walking Fees Greens Fees Lessons Tournament Proceeds Merchandise Sales Special Events /Camps Food & Beverage -Lease Operation Liquor Sales Food & Beverage Sales Sales of Surplus Interest Earnings Other Total Revenues EXPENSES Personnel: Salary & Benefits Operating: Accounting & Auditing Charge Card Fees Contractual Services Entertainment Rental- Equipment/Uniform, etc. Legal Fees Lessons Marketing & Advertising Materials & Supplies Merchandise Repairs & Maintenance Solid Waste Disposal Utilities Other Operating Costs Capital: Capital Outlay Debt & Other: Debt Service Golf Cart Lease Insurance -Prop & Gen Liab Contingency Total Expenses Revenues over (under) expenses Rounds The Village of North Pahn Beach Country Club Budget Summary Fiscal Year 2014 -2015 43,893 45,145 44,972 FY 2015 Adopted Budget Page 198 of 294 FY2015Budget FY 2014 % Increase/ Actual Actual Actual Golf F & B Admin Total Original Budget Decrease 9/302013 9/30/2012 9/302011 $ 304,548 $ 304,548 $ 281,000 8.38% $ 281,518 $ 257,123 $ 208,865 578,045 578,045 579,335 -0.22% 563,401 627,433 650,358 863,931 863,931 913,440 -5.42% 849,010 883,437 866,505 42,902 42,902 37,702 13.79% 40,927 36,143 40,204 926,601 926,601 822,590 12.64% 841,875 835,366 810,849 140,000 140,000 120,000 16.67% 146,627 100,597 102,006 2,700 2,700 2,620 3.05% 2,447 3,687 1,675 185,000 185,000 160,500 15.26% 165,861 161,613 133,349 - 0 0 0.00% 0 0 400 - 0 0 0.00% 0 0 0 250,000 250,000 235,000 6.38% 206,272 202,302 221,152 529,000 529,000 536,250 -1.35% 397,098 410,646 479,226 - - 0 0 0.00% 133,800 0 0 8,410 8,410 7,600 10.66% 8,554 7,451 8,493 63,904 21,000 - 84,904 88,918 -4.51% 82,411 64,413 56,608 3,107,631 800,000 8,410 3,916,041 3,784,955 3.46% 3,719,802 3,590,211 3,579,690 618,540 513,437 62,121 1,194,098 1,114,124 7.18% 990,404 861,163 892,066 - - 7,000 7,000 7,000 0.00% 8,151 5,911 5,911 53,042 8,922 0 61,964 62,716 -1.20% 59,696 60,061 58,602 1,110,719 23,000 4,144 1,137,863 1,122,063 1.41% 1,101,079 1,211,928 1,207,178 - 8,000 0 8,000 10,000 - 20.00% 7,353 7,238 23,298 7,000 11,000 0 18,000 21,500 - 16.28% 20,381 19,538 22,112 10,000 10,000 10,000 0.00% 13,517 12,198 3,395 52,000 - 0 52,000 28,000 85.71% 36,666 23,622 27,386 30,500 5,000 0 35,500 42,000 - 15.48% 22,359 18,932 46,376 48,781 46,700 4,500 99,981 64,358 55.35% 48,449 49,075 56,388 120,250 263,340 0 383,590 349,300 9.82% 322,173 319,299 373,348 44,779 10,900 0 55,679 66,894 - 16.77% 65,270 41,429 27,625 - - 0 0 18,206 - 100.00% 13,294 13,378 12,542 144,600 44,783 4,959 194,342 200,783 -3.21% 194,730 210,311 209,567 15,650 10,700 4,000 30,350 44,600 - 31.95% 38,878 36,798 42,666 - - 0 0 12,000 - 100.00% 14,546 15,000 60,456 398,151 398,151 398,151 0.00% 398,159 394,900 412,338 140,000 140,000 150,600 -7.04% 210,536 75,235 75,235 55,809 55,809 48,529 15.00% 43,680 39,864 40,840 33,714 33,714 14,131 138.58% 0 2,000 0 2,784,012 945,782 186,247 3,916,041 3,784,955 3.46% 3,609,320 3,417,879 3,597,328 $ - $ - $ 110,482 $ 172,332 $ (17,638) $ 323,619 $ (145,782) $ (177,837) 43,893 45,145 44,972 FY 2015 Adopted Budget Page 198 of 294 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 *Employee Benefits Total Personnel Costs Operating Highlights: $ 938,677 255,421 *Golf Course Maintenance Contract 1,067,719 *Cost of Food & Beverage Merchandise 263,340 *Utilities 194,342 *Cost of Golf Merchandise 120,250 *Materials & Supplies 99,981 *Charge Card Fees 61,964 *Marketing & Advertising 35,500 *Repairs & Maintenance 55,679 *Property/General Liability 55,809 Total Operating Costs Debt Service: *Loan (Golf Course Renovation) 398,151 *Golf Cart Lease 140,000 Total Debt Service Total Country Club Contingency Total Fiscal Year 2014 -2015 Country Club Budget $ 1,194,098 $ 2,150,078 $ 538,151 $ 33,714 $ 3,916,041 FY 2015 Adopted Budget Page 199 of 294 FY 2015 Adopted Budget Page 200 of 294 Village of North Palm Beach Country Club Fiscal Year 2014 -2015 Revenues Other $400,014 10.21° Food & Beverage $800,000 20.43' Greens Fees $926,601 23.66% Driving Range $304,548 7.78% r Membership / $578,045 14.76% Total Revenues = $ 3,916,041 Cart Rental /Walking Fee $906,833 23.16% FY 2015 Adopted Budget Page 201 of 294 Country Club Revenues $399169041 The Country Club is operated as a self - supporting enterprise for which fees charged to users are intended to pay for the full cost of operations. This section includes a discussion regarding revenue sources for the Village's FY 2014/15 Country Club Budget. The major source of Country Club revenues (approx 69 %) are derived from golf memberships, cart rentals, walking fees, greens fees, and the driving range. The budgeted revenues are estimated based on the number of memberships, plays, and cart rentals over past years; fees for these items are adjusted yearly to accommodate the estimated budgeted expenses of the Country Club Operations. The following assumptions were used when preparing the Country Club Golf Revenue Estimates: • 44,850 anticipated rounds • 256 memberships Membership $578,045 Golf Memberships represent 14.76% of total Country Club Revenues and are based on tune of membership: Membership Type Number of Memberships Total Revenue Resident 142 $360,465 Non - Resident 50 169,900 Business 1 3,750 Summer 54 41,230 Junior 9 2,700 Golf Plus Included in above Included in above Total 1 256 $578,045 Cart Rental/Walkin2 Fee $906,833 This class of revenue represents 23.16% of the overall Country Club Revenues. The calculation is based on anticipated rounds. : • Average cart fee per round played (excluding walkers) ($22.75 x 37,975) = $863,931 • Walking Fees ($11.47 * 3,332 rounds) + ($4.39 * 1,067 Junior Rounds) = $42,902 Cart Rental & Walking Fees 5 Year Revenue Trend 960.000 940,000 920,000 900, 000 880,000 W0,000 ,940,000 2(G11 2a12 2a13 2614 2a15 Actual Actual Actual Budget Budget ®Revenue 906,709 919,586 889,937 957142 1 906,833 FY 2015 Adopted Budget Page 202 of 294 Memberships 5 Yerir Revib rtub Trorn4l 44INAUP 4Ma.944 434.444 a GC. COD f SSG 94V 564, ac . 5 X4.444 � aa. aert 544,408 xa�� 2017 .a�7 741+ Salo- n313,7}q p-r.A" M).dPl 5F*.} }� 01D.4 +3 FY 2015 Adopted Budget Page 202 of 294 Greens Fees $926,601 Greens Fees represent 23.66% of total Country Club Revenues and are calculated based on current year average dollar per round multiplied by anticipated rounds for FY 2015: • Average dollar per round played x anticipated rounds ($20.66 x 44,850) = $926,601 Greens Fees 5 Year Revenue Trend 940, 000 sz0,9oo 9UO,UUU 880, UUU ss (1,U (10 s4D UUU sz0, (1 (10 8{10,(1{10 7s (1, (100 7sU,UUU 740,000 2011 2U 12 2013 2014 2015 Ad ual Ad ual Actual Budget Budget ■Rene nue 81 (1,849 835,368 841,875 822,590 926,691 Driving Range $304,548 Driving Range revenue represents 7.78% of total Country Club F _cvcuucb auu lb uabcu uu a L ugcc yvag Driving Range 5 Year Revenue Trend 350 000 304 400 250 000 200 000 150 000 108 000 50,000 Actual Actual Actua Bldg, B dget 298,885 257,123 281,51S 281,909 314,548 Food & Beverage $800,000 Historically, the Food & Beverage operation has been contracted out to an outside vendor. In May of 2010, the Village assumed the daily operations for the North Palm Beach Country Club Restaurant. Revenue from the Food & Beverage operation represents 20.43% of total Country Club Revenues and is calculated based on the current year sales average: Food & Beverage (non- alcoholic) Sales $529,000 Facility Rental 21,000 Liquor Sales 250,000 Total Food & Beverage 5 Year Revenue Trend 899,000 794,000 sU0,000 500,000 490,000 300,000 208, U 00 1 �,9U0 2011 2112 2111 2014 Act ual Adual Act ual Budget Budget ■Benue 701,950 612,937 819,715 799,900 890,000 .:11 111 FY 2015 Adopted Budget Page 203 of 294 Miscellaneous $400,014 Miscellaneous Revenue represents 10.21% of total Country Club Revenues and includes the following: Golf Merchandise Sales $185,000 Tournament Proceeds 2,700 Golf Grip Sales 850 Interest Earnings 8,410 Rental -Golf Clubs 44,500 Rental - Lockers 3,078 Rental -Bag Room 10,000 Golf Handicap Service 2,476 Golf Ball Retrieval 3,000 Golf Lessons 140,000 Total 1 $400,014 Miscellaneous 5 Year Revenue Trend 450,000 U0,000 35U,U0U 3UU,U00 250,000 2UU.U00 15U,U00 1UU,U00 so,U00 Ad�49 Actual I Act ual B d et I Budget JoRevenuel W2,.32 1 337,772 1 398,556 1 351,885 1 47U,014 FY 2015 Adopted Budget Page 204 of 294 I a wow 1000 0000 rl FY 2015 Adopted Budget Page 205 of 294 Operating_ $2,094,269 53.48 Village of North Palm Beach Country Club FY 2014 -2015 Expenses Expenses (by category) Contingency Debt Service $33,714 $538,151 0.86% Personnel 13.74% $1,194,098 30.49 Capital 0.00% Expenses (by department) Administration Contingency $96,724 $33,714 2.47% 0.86% ■ Food & Beverage $945,782 24.15% Insurance - Property & General $55,809 1.43 Insurance - Property & General I $55,809 1.43 Total Operating Costs $ 2,150,078 54.91 Total Expenses = $ 3,916,041 Golf $2,784,012 71.09% FY 2015 Adopted Budget Page 206 of 294 Country Club Expenses $399169041 This section includes a discussion regarding appropriations for the Village's FY 2014/15 Country Club budget, how much of the total budget it comprises, and assumptions used in determining the projections. All expenses are funded by user charges; no taxes or assessments are used to support the Country Club operations. As mentioned in the Basis of Accounting section, capital outlay and debt service are reflected as a budgeted expense although both of these items are balance sheet items in the Village's CAFR, as required by GAAP. Personal Services $1,194,098 Employee salary and benefits represent 30.49% of the total Country Club Expenses. These costs are allocated on a per employee basis. Assumptions used in budgeting for the major employee costs are discussed below: Salaries: Performance based merit increases are budgeted at an average of 3.75% based on a 0% - 5% scale. R ati ram ant Actuarial determined employer contributions for the General Employees Pension were budgeted as follows: General Employees .. .........................19.54% The ICMA pension employer contributions were budgeted at 15 %. Health Insurance: Health insurance is budgeted at the employee level for the cost provided by the insurance carrier based on type of coverage. FICA: This item was budgeted at 7.65% of payroll. Worker's Compensation: This item is budgeted at the employee level for the cost provided by the insurance carrier based on type of position. FY 2015 Adopted Budget Page 207 of 294 Personal Services 5 Year Trend 1,200, 000 1,000,000 800,000 60D,000 400,000 200,000 2011 2012 2013 2014 2015 Actual Actual Actual Budget Budget 0 Expense 892,066 861,163 990,404 1,114,124 1,194,098 FY 2015 Adopted Budget Page 207 of 294 Operating Costs $2,150,078 Appropriations are budgeted based on past history and the needs of the Club. Operating costs represent 54.91% of the overall Country Club Expenses. Some highlights of operating costs are listed below: • Golf Course Maintenance Contract $1,067,719 • Cost of Food & Beverage Merchandise 263,340 • Utilities 194,342 • Cost of Golf Merchandise 120,250 • Materials & Supplies 99,981 • Charge Card Fees 61,964 • Marketing & Advertising 35,500 • Repairs & Maintenance 55,679 • Property /General Liability 55,809 Capital Outlay $0 Capital needs and resource availability are assessed annually through a capital planning process that results in a five year capital plan. The five -year capital plan includes: • the cost to furnish and maintain capital facilities and equipment, such as roadways, parks, drainage systems and other valuable infrastructure • the cost of new and replacement fixed assets, such as vehicles, equipment, hardware /software, etc. Those items deemed necessary are funded in the respective department's budget; the remaining items are deferred to future years. There is no capital outlay in the FY 2014/15 budget. Operating Casts 5 Year Trend 2,200,0aa 2,15o,0aa 2,100,0aa 2,050,000 2,0aa,aao 1,95a,aao 1,900,000 2011 2012 2013 2014 2015 Actual Actual Actual Budget Bud et ■Expense 2,157233 2,069,580 1,995,675 2,095,949 2,150,078 15,000 14,546 Capital Outlay $0 Capital needs and resource availability are assessed annually through a capital planning process that results in a five year capital plan. The five -year capital plan includes: • the cost to furnish and maintain capital facilities and equipment, such as roadways, parks, drainage systems and other valuable infrastructure • the cost of new and replacement fixed assets, such as vehicles, equipment, hardware /software, etc. Those items deemed necessary are funded in the respective department's budget; the remaining items are deferred to future years. There is no capital outlay in the FY 2014/15 budget. FY 2015 Adopted Budget Page 208 of 294 Capital Outlay 5 Year Trend 70,000 sa,aaa 50,000 40,000 30,000 20,000 10,000 2011 2012 2013 2014 2015 Actual Actual Actual Budget Budget ■Expense fi0,456 15,000 14,546 12,000 - FY 2015 Adopted Budget Page 208 of 294 Debt Service $538,151 Debt service payments are the series of payments of principal and interest required on a debt over the fiscal year. The FY 2014/15 debt service budget represents 13.74% of the overall Country Club budget. The Country Club has one loan and a capital lease outstanding. Debt Service 5 Year Trend 700,050 600,Oa5 500,aa5 4QO,aaa 300,005 200,aa5 100,000 2011 2012 2013 2014 2015 Actual Actual Actual Budget Budget MExpensel 487,573 470,135 1 608,695 1 548,751 1 538,151 Contin2ency $33,714 During the budget process, reserves are set aside to accommodate unanticipated expenditures. For the FY 2014/15 budget, this reserve represents 0.86% of the total budget. FY 2015 Adopted Budget Page 209 of 294 Contingency 5 Year Trend 35, aaa 30, aaa 25, aaa 2o,oaa 1 s,oaa 10,000 5,000 2011 2012 2013 2014 2015 Actual Actual Actual Budget Budget ■Expense - 2,000 - 14,131 33,714 FY 2015 Adopted Budget Page 209 of 294 FY 2015 Adopted Budget Page 210 of 294 Personnel Salary: Regular Pay Overtime Pay Lessons Part-time Pay Benefits: Pension Health Insurance FICA /Medicare LTD Insurance Life Insurance Worker's Compensation Other Operating Advertising & Marketing Books & Publications Charge Card Fee Club Relations Conferences & Seminars Contractual Services Rental- Equipment/Golf Club Gas, Oil & Lubricants Golf Handicap Expense Lessons Materials & Supplies Memberships & Dues Merchandise Printing & Binding Professional Services Repairs & Maintenance Solid Waste Disposal Special Events / Camps Travel Uniforms & Shoes Utilities Other Operating Costs Capital Audio, Visual, & Comm. Sys Automotive Computer Hardware & Software Furniture & Fixtures Construction & Major Renovation Machinery & Equipment Debt & Other Debt Service Golf Cart Lease Total Expenses The Village of North Palm Beach FY 2014 -2015 Country Club Budget Golf Summary FY 2015 FY 2014 Original Budget % Increase/ Actual Actual Actual Decrease 09/30/13 09/30/12 09/30/11 $ 140,046 $ 133,413 4.97% $ 148,468 $ 121,946 $ 120,842 1,000 1,000 0.00% 696 919 - 60,000 68,000 - 11.76% 80,742 57,015 54,218 307,074 508,120 279,686 9.79% 246,107 240,932 218,821 23,169 22,188 4.42% 18,052 12,121 10,672 39,439 32,422 21.64% 39,230 36,727 30,740 38,872 36,889 5.38% 35,803 31,852 29,737 603 576 4.69% 490 660 606 261 261 0.00% 266 324 306 8,076 5,620 43.70% 5,545 3,898 3,719 110,420 0.00% 890 $ 618,540 $ 580,055 6.63% $ 575,398 $ 506,394 $ 470,552 30,500 37,000 - 17.57% 21,791 17,917 32,077 100 100 0.00% 272 - 164 53,042 53,716 -1.25% 51,053 52,204 48,363 1,000 500 100.00% 304 - 388 2,400 1,700 41.18% 340 50 - 1,110,719 1,094,219 1.51% 1,072,987 1,184,371 1,180,424 7,000 2,000 250.00% 1,550 922 686 - - 0.00% - - - 3,000 3,000 0.00% 2,835 3,125 3,024 52,000 28,000 85.71% 36,666 23,622 27,386 48,781 44,358 9.97% 37,742 41,146 29,709 3,200 2,800 14.29% 1,675 1,853 981 120,250 97,500 23.33% 98,155 97,222 89,130 1,000 2,000 - 50.00% 525 1,696 3,175 - - 0.00% 383 - 15 44,779 26,794 67.12% 37,569 35,259 19,392 - 10,206 - 100.00% 6,648 6,690 6,271 250 - 0.00% 200 - 401 700 2,700 - 74.07% - 540 - 4,000 4,000 0.00% 3,299 2,807 3,397 144,600 151,345 -4.46% 146,434 156,106 149,662 0.00% 2,519 8,387 86 1,627,321 1,561,938 4.19% 1,522,946 1,633,919 1,594,730 0 0 0.00% 0 0 0 0 12,000 - 100.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 57,399 0.00% 15,000 0 12,000 - 100.00% 0 15,000 57,399 398,151 398,151 0.00% 398,159 394,900 412,338 140,000 150,600 -7.04% 210,536 75,235 75,235 538,151 548,751 -1.93% 608,695 470,136 487,573 $ 2,784,012 $ 2,702,744 3.01% $ 2.707.038 $ 2.625.449 $ 2.610155 FY 2015 Adopted Budget Page 211 of 294 Noah Palm Beach Country Club - FY201 S Membership Fees FY2015 FY2014 Difference Special Offers or Notes Resident Single $2,205.00 $2,205.00 0% Installment Plans: Pay a 3% Administration Fee Family $3,360.00 $3,360.00 0% Non- Resident Single $3,200.00 $3,200.00 0% Installment Plans: Pay a 3% Administration Fee Family $4,300.00 $4,300.00 0% Golf Plus Resident (Golf, Tennis & Pool) Single $2,477.00 $2,477.00 0% Installment Plans: Pay a 3% Administration Fee Family $3,770.00 $3,770.00 0% Golf Plus Non - Resident (Golf, Tennis & Pool) Single $3,567.00 $3,567.00 0% Installment Plans: Pay a 3% Administration Fee Family $4,877.00 $4,877.00 0% Touring Professional Single $2,205.00 $2,205.00 0% Eligibility: Any Current Touring Professional. N.P.B Business Single $2,650.00 $2,650.00 0% Eligibility: Non - Residents owning a business or rental property within the Village. Family $3,750.00 $3,750.00 0% Juniors Resident $300.00 $300.00 0% Junior Golfer Pass prices will be the same for Residents and Non-Residents. Non - Resident $300.00 $300.00 0% Summer Option A: Cart Fees Only) $495.00 $495.00 0% Restrictions: No Charging Privileges. Option B is limited to Sunday - Thursday ANYTIME and after I I:OOAM Friday,Saturday and Holidays (or pay a cart fee). Option B: Includes Cart Fees $995.00 $995.00 0% Family: Cart Fees Onl $995.00 $995.00 0% Unlimited Golf Cart Single $3,000.00 $3,000.00 0% Allows Members an "All- Inclusive" option where they pre Each Additional $2,750.00 $2,750.00 0% Program pay for all cart fees and there are no per play charges. Silver (Par) $10,000.00 $10,000.00 0% Silver allows up to four named individuals employed at a company to join under one membership. Gold and Gold (Birdie) $14,000.00 $14,000.00 0% Platinum are same program but also gives company 50 Corporate and 100 pre -paid rounds respectively (Greens Fee, Cart Platinum (Eagle) $17,500.00 $17,500.00 0% Fee & Tax) which can be used for other employees, clients or guests. Additional individuals may be added for Each Additional $2,500.00 $2,500.00 0% $2,500 each. FY 2015 Adopted Budget Page 212 of 294 Resident Non - Resident Business Summer Memberships North Palm Beach Country Club Golf Club Membership & Rates - FY2015 Golf Memberships Single Regular 97 ea. @ $2,205.00 = Family Regular 37 ea. @ $3,360.00 = Junior Single Family Junior Based Upon FY2014 Memberships (May 1 -September 30) 2 ea. @ $300.00 = 40 ea. @ $3,200.00 = 9 ea. @ $4,300.00 = 7 ea. @ $300.00 = 1 ea. @ $3,750.00 = 193 54 @ 495 or 995 = Golf Plus Memberships (Golf. Tennis & Pool) Resident Single Regular 4 Golf Portion Only (ea. @ $2,205) Family Regular 4 Golf Portion Only (ea. @ $3,360) Non - Resident Single Regular 1 Golf Portion Only (ea. @ $3,200) Family Regular 0 Golf Portion Only (ea. @ $4,300) $213,885.00 $124,320.00 $600.00 $128,000.00 $38,700.00 $2,100.00 $3,750.00 $511,355.00 f $41.230.00 7k- ea. @ $2,205.00 = $8,820.00 $8,820.00 ea. @ $3,360.00 = $13,440.00 $13,440.00 ea. @ $3,200.00 = $3,200.00 $3,200.00 ea. @ $4,300.00 = $0.00 $0.00 Total $25,460.00 Grand Total 256 $578,045.00 Resident Card Holder and Guest of Member Discount 15% Greens Fees: See 2014/2015 Recommended Rates CART RENTAL 18 -Holes 9 -Holes Cart Fees: Member $23.58 $12.26 Non - Member $26.95 $15.00 WALKING FEE Walking Fees: Member ONLY $12.26 $8.49 Anticipated Rounds: 44,850 The objective with the increase in member cart and walking fees is to create a whole number total. I.E. $13. FY 2015 Adopted Budget Page 213 of 294 North Palm Beach Country Club 2014 -2015 Walk In Rates Early Morning Shoulder Season Morning (Dec. 15 - Jan. 25) Mid -Day Twilight* Early Morning High Season Morning (Jan. 26 - Apr. 5) Mid -Day Twilight* Early Morning Spring Season Morning (Apr. 6 - Apr. 30) Mid -Day Twilight* $89.95 Early Morning $59.95 $69.95 $79.95 Fall Season Morning $59.95 $69.95 (Oct. 1 -Oct 5 8 Morning $ (Oct. 6 - Nov. 9) Mid -Day $49.95 $59.95 May 1 -Sep. 30) Mid -Day $ $39.95 $ Twilight* $39.95 $49.95 Twilight* $ $32.95 $ $35.95 Early Morning $75.95 $85.95 Pre - Winter Season Morning $75.95 $85.95 (Nov. 10 - Dec. 14) Mid -Day $65.95 $75.95 Twilight* $49.95 $59.95 Early Morning Shoulder Season Morning (Dec. 15 - Jan. 25) Mid -Day Twilight* Early Morning High Season Morning (Jan. 26 - Apr. 5) Mid -Day Twilight* Early Morning Spring Season Morning (Apr. 6 - Apr. 30) Mid -Day Twilight* $89.95 $99.95 $89.95 $99.95 $79.95 $89.95 $54.95 $64.95 $104.95 $114.95 $104.95 $114.95 $89.95 $94.95 $59.95 $64.95 $79.95 $89.95 $79.95 $89.95 $69.95 $79.95 $49.95 $59.95 $36.00 $36.00 $30.00 $46.00 $46.00 $40.00 $42.00 $42.00 $36.00 $52.00 $52.00 $46.00 $54.00 $60.00 $54.00 $60.00 $48.00 $54.00 $63.00 $69.00 $63.00 $69.00 $54.00 $57.00 $48.00 $54.00 $48.00 $54.00 $42.00 $48.00 * Twilight =After 3:00pm October 1, 2014 - November 1, 2014 After 2:00pm November 2, 2014 -March 7, 2015 After 3:00 pm March 8, 2015 - September 30, 2015 1 Weekday = Monday - Thursday 2 Weekend = Friday - Sunday &Holidays 3 9 -Hole Rates are 60% of 18 Hole Rates $34.00 $34.00 $30.00 FY 2015 Adopted Budget Page 214 of 294 Summer Season Early Morning $ $45.95 $ $55.95 $ $28.00 (Oct. 1 -Oct 5 8 Morning $ $45.95 $ $55.95 $ $28.00 May 1 -Sep. 30) Mid -Day $ $39.95 $ $49.95 $ $24.00 Twilight* $ $32.95 $ $35.95 pm March 8, 2015 - September 30, 2015 1 Weekday = Monday - Thursday 2 Weekend = Friday - Sunday &Holidays 3 9 -Hole Rates are 60% of 18 Hole Rates $34.00 $34.00 $30.00 FY 2015 Adopted Budget Page 214 of 294 The Village of North Palm Beach FY 2014 -2015 Country Club Budget Food & Beverage Summary FY 2015 Adopted Budget Page 215 of 294 FY 2014 % Increase/ Actual Actual Actual FY 2015 Budget Original Budget Decrease 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 193,681 $ 177,430 9.16% $ 95,566 $ 77,885 $ 84,199 Overtime Pay - - 0.00% - 89 199 Part -time Pay 202,330 396,011 181,381 11.55% 173,441 152,264 206,404 Benefits: Pension 31,933 29,495 8.27% 14,104 8,036 8,445 Health Insurance 41,420 43,751 -5.33% 29,679 22,339 21,751 FICA/Medicare 30,295 27,449 10.37% 25,360 22,280 27,798 LTD Insurance 833 799 4.26% 383 415 436 Life Insurance 348 348 0.00% 178 162 162 Worker's Compensation 12,597 5,634 123.59% 4,813 3,066 4,439 Other - 117,426 - 0.00% 5,162 9,441 821 $ 513,437 $ 466,287 10.11% $ 348,686 S 295,977 S 354,653 Operating Advertising / Marketing 5,000 5,000 0.00% 568 1,015 8,729 Charge Card Fee 8,922 9,000 -0.87% 8,643 7,857 10,239 Contractual Services 23,000 23,700 -2.95% 23,953 23,418 22,472 Entertainment 8,000 10,000 - 20.00% 7,353 7,238 23,298 Rental- Equipment/Linen/Uniform 11,000 15,500 - 29.03% 14,762 14,213 17,149 Gas, Oil & Lubricants 500 1,600 - 68.75% 120 74 132 Licenses & Fees 8,500 7,500 13.33% 6,390 3,045 4,444 Materials & Supplies 46,700 27,500 69.82% 16,783 15,035 32,250 Merchandise 263,340 251,800 4.58% 224,018 222,076 284,218 Professional Services - - 0.00% 5,312 1,244 835 Repairs & Maintenance 10,900 40,100 - 72.82% 27,701 6,169 8,233 Solid Waste Disposal - 8,000 - 100.00% 6,646 6,688 6,271 Utilities 44,783 44,638 0.32% 43,615 48,823 54,260 Other Operating Costs 1,700 1,700 0.00% 1,158 639 11,337 432,345 446,038 -3.07% 387,023 357,534 483,866 Capital Audio, Visual, & Comm. Sys - 0 0.00% 0 0 0 Automotive 0 0.00% 14,546 0 0 Computer Hardware & Software 0 0.00% 0 0 3,056 Furniture & Fixtures 0 0.00% 0 0 0 Dining Room Tables & Chairs 0 0.00% 0 0 0 Construction & Major Renovation 0 0.00% 0 0 0 China, Glass, Silverware, etc. 0 0.00% 0 0 0 Machinery & Equipment - 0.00% - - - 0 0 0.00% 14,546 0 3,056 Total Expenses S 945,782 S 912,325 3.67% S 750,256 S 653,511 S 841,575 FY 2015 Adopted Budget Page 215 of 294 The Village of North Palm Beach FY 2014 -2015 Country Club Budget Administration FY 2015 Adopted Budget Page 216 of 294 FY 2014 % Increase/ Actual Actual Actual FY 2015 Budget Original Budget Decrease 09/30/13 09/30/12 09/30/11 Personnel Salary: Regular Pay $ 34,546 $ 39,304 - 12.11% $ 36,448 $ 35,639 $ 37,753 Overtime Pay - - 0.00% 79 - 450 Part -time Pay 34,546 - 0.00% - - - Benefits: Pension 5,902 6,616 - 10.79% 5,247 3,494 5,163 Health Insurance 18,730 18,528 1.09% 21,759 15,335 14,434 FICA /Medicare 2,643 3,007 - 12.11% 2,477 2,573 2,774 LTD Insurance 149 177 - 15.82% 148 213 252 Life Insurance 87 87 0.00% 89 112 138 Worker's Compensation 64 63 1.59% 71 51 122 Other 27,575 0.00% 1,375 5,775 $ 62,121 $ 67,782 -8.35% $ 66,320 $ 58,791 $ 66,861 Operating Accounting & Auditing 7,000 7,000 0.00% 8,151 5,911 5,911 Charge Card Fee - - 0.00% - - - Contractual Services 4,144 4,144 0.00% 4,139 4,139 4,282 Rental- Copier - 4,000 - 100.00% 4,068 4,403 4,278 Marketing & Advertising - - 0.00% - - 5,570 Materials & Supplies 4,500 4,500 0.00% 3,879 3,034 4,725 Memberships & Dues - - 0.00% - - - Postage 2,000 3,000 - 33.33% 1,806 2,515 1,603 Printing & Binding 2,000 2,000 0.00% 1,392 493 1,736 Repairs & Maintenance - - 0.00% - - - Uniforms & Shoes - - 0.00% - 98 - Utilities 4,959 4,800 3.31% 4,682 5,382 5,645 Legal Fees 10,000 10,000 0.00% 13,517 12,198 3,395 Other Operating Costs - - 0.00% 393 92 654 34,603 39,444 -12.27% 42,027 38,264 37,797 Capital Audio, Visual, & Comm. Sys 0 0.00% 0 0 0 Computer Hardware & Software 0 0.00% 0 0 0 Furniture & Fixtures 0 0.00% 0 0 0 Construction & Major Renovation 0 0.00% 0 0 0 Machinery & Equipment - 0.00% 0 0 0.00% 0 0 0 Debt & Other Contingency 33,714 14,131 138.58% 0 2,000 0 Insurance - Property & General Liability 55,809 48,529 15.00% 43,680 39,864 40,840 89,523 62,660 42.87% 43,680 41,864 40,840 Total Expenses $ 186,247 $ 169,886 9.63% $ 152,026 $ 138,919 $ 145,498 FY 2015 Adopted Budget Page 216 of 294 IL FY 2015 Adopted Budget Page 217 of 294 Village of North Palm Beach TO: Honorable Mayor and Council FROM: James P. Kelly, Village Manager DATE: September 25, 2014 SUBJECT: Comprehensive Pay and Classification Plan Fiscal Year 2014/2015 This Comprehensive Pay and Classification Plan ( "Pay Plan ") reflects all authorized Village employment position classifications and their related salary ranges for all Village employees for the Fiscal Year starting October 1, 2014. This Pay Plan also reflects employment benefits provided to employees unless separately negotiated in collective bargaining agreements. Village management reviews this Pay Plan annually and makes recommendations on the classifications and pay ranges for all positions to maintain appropriate staffing resources in relation to competitive market conditions and the needs of our annual Village budget /operating structure. The attached Pay Plan has been incorporated into the budget for the coming Fiscal Year beginning October 1, 2014. Pay Plan Recommendations This year's Pay Plan includes: • Provides for an average 3.75% performance -based merit increases (0% to 5 %) for FPE- eligible and non -union personnel; • Provides for negotiated step -plan increases for PBA and IAFF- eligible employees as negotiated in their collective bargaining agreements; • Provides no COLA/market -based adjustment; • Provides for annual employer pension contributions; and • Provides for monthly employer and employee health /dental insurance contributions. • Provides for employer- sponsored Life, Accidental Death & Dismemberment (ADD), and Long Term Disability (LTD) plans. • Vision coverage is available at full employee expense. Recommended Personnel Changes: The Pay Plan reflects proposed changes in Village employment positions including as follow: Additions / Deletions: • Add one ( +1) Finance Accounting Clerk Ft position (pay grade 108) / Delete one (4) Finance Intern p/t position (pay grade 100); • Add one ( +1) Permit & License Tech f/t position (pay grade 108) / Delete one (4) Permit & License Tech p/t position (pay grade 109); • Add one ( +1) Criminal Intelligence Analyst f/t position (pay grade 111) / Delete one (4) Public Safety Aide f/t position (pay grade 109); • Add one ( +1) Public Works Supervisor f/t position (pay grade 11) / Delete one (4) Mechanic f/t position (pay grade 108); • Add two ( +2) Rec Assistant p/t positions (pay grade 100) / Delete one (4) Youth Art Instructor p/t position (pay grade 100); Delete one (4) Event Coordinator p/t position (pay grade 108); • Add one ( +1) Senior Library Assistant f/t position (pay grade 109) / Delete one (4) Library Clerk p/t position (pay grade 103); • Add one ( +1) Human Resources Admin Coordinator p/t position (pay grade 109); • Add one ( +1) F &B Event Banquet Coordinator p/t position (pay grade 109) / Delete one (4) F &B Event Banquet Coordinator f/t position (pay grade 109); FY 2015 Adopted Budget Page 218 of 294 • Add one ( +1) F &B Assistant Manager f/t position (pay grade 109) / Delete two ( -2) Snack Bar Attendant p/t positions (pay grade 100); • Add one ( +1) Golf Shop Attendant p/t position (pay grade 100); • Delete one (4) Sanitation Collector Ft position (pay grade 104); • Delete seven ( -7) Emergency Dispatcher Ft positions (pay grade 300). Other Changes: • Title Change to "Zoning Compliance Officer" from "Code Compliance Officer" for one (1) full -time position (pay grade 109); • Title Chanize to "Police Service Aide" from "Public Safety Aide" for one (1) full -time position (pay grade 107); • Title Chanize to "Human Resources Coordinator" from "Human Resources Specialist" for one (1) full -time position (pay grade 112); • Department Reporting Change Project & Procurement Manager to Finance from Public Works (pay grade 115); • Title Change to " CALEA Manager /Captain of Professional Standards" from "PT CALEA Manager" for one (1) part- time position (pay grade 122). Summary of Personnel Changes: The net change in Village emplovment positions is provided below: Fiscal Year Full -time ositions Part -time positions 2014 149 133 2015 144 131 Net Chan a -5 positions -2 positions Pension: The Village's annual employer contribution increased for both the General Employee Pension Plan and the Police & Fire Pension Plan for Fiscal Year 2014/2015. The Village's ICMA -RC pensions remain constant at an employer contribution of 15 %. Last year, the Village's required employer contribution for the General Employee Pension Plan was 20.82 %. For Fiscal Year 2014/2015, the Village's annual required employer contribution is 19.54 %, or down by 1.28 %. For the Police & Fire Pension Plan the required annual employer contribution for Fiscal Year 2014/2015 increased from 21.34 %, to 21.49% or up by .70 %. The reasons for these increases are based on asset returns and actuarial experience. All budgeted plan contributions are outlined below: • For General Employee Pension Plan: Employer contribution 19.54% Employee contribution 6.0% • For Police and Fire Pension Plan: Employer contribution 21.49% Fire Employee contribution 2.0 % ** (* *Fire union agreement is still in negotiations) Police Employee contribution 2.67 %* ( *Approved in 2013 PBA Contract) • For ICMA -RC Pension Plan: Employer contribution 15% Employee contribution 3%,5%, 10% or 15% Health / Dental Insurance: Due to costs incurred by the pending Patient Protection and Affordable Care Act legislation and significantly large claims experience in the past year, our current vendor Cigna originally quoted an estimated renewal increase of 20.5 %. In order to secure the most advantageous renewals possible for the Village and its employees, Village Administration worked with our insurance broker to send out FY 2015 Adopted Budget Page 219 of 294 an RFP for our employee health and welfare benefits in May of 2014. After strong negotiations the Village was offered a comparable plan from Cigna at a favorable medical benefits increase rate of 3 %, and slight increases for a few auxiliary benefits. Increases in medical insurance are driven by both the Village's individual claims experience rating and the increasing costs within the health care industry as a whole. The best way to combat these rising costs is to continue to augment and build upon our successful employee wellness program. With the support of the Sr. Management Team, the Village will continue to partner with CIGNA to build upon our current wellness program and encourage wellness awareness for all of our employees and their dependents. The Village covers the full premium cost of the health plan and lower cost dental plan for all employees. For dependent coverage, the Village funds 80% of the premium for the medical plan and lower cost dental plan, with the balance paid by the employee. Employees choosing higher cost dental plan options pay 100% of the premium cost difference between the higher and lower cost plans. With single coverage, for both the health and dental insurance plans, the lower cost plan is paid entirely by the Village. For employee plus one (health insurance only) and the family coverage options (for health and dental insurance), the lower cost plan is paid 80% by the Village and the balance by the employee. Employees choosing higher cost plan options will pay 100% of the cost difference between the higher and lower cost plans. Projected monthly employee costs are as follows: Health Insurance: CIGNA HMO Plan Employee Only Coverage $ 0.00 per month Employee + One Coverage $ 110.28 per month Employee + Family Coverage $ 226.68 per month Dental Insurance: CIGNA HMO Plan Employee Only Coverage Employee + Family Coverage CIGNA PPO Plan Employee Only Coverage Employee + Family Coverage $ 0.00 per month $ 5.58 per month $ 13.48 per month $ 52.98 per month The above monthly employee rates are based upon total monthly plan costs to the Village as follow: Health Insurance: Cigna HMO Plan Employee Only Coverage $ 612.63 per month Employee + One $1,053.75 per month Employee + Family Coverage $1,519.36 per month Dental Insurance: Cigna HMO Plan Employee Only Coverage $ 18.01 per month Employee + Family Coverage $ 47.26 per month Cigna PPO Plan Employee Only Coverage $ 31.49 per month Employee + Family Coverage $ 94.66 per month RECOMMENDATION: The Administration recommends Council consideration and adoption of the Village's Comprehensive Pay and Classification Plan as follows and with the above incorporated changes. FY 2015 Adopted Budget Page 220 of 294 FISCAL YEAR 2014/2015 VILLAGE OF NORTH PALM BEACH COMPREHENSIVE PAY AND CLASSIFICATION PLAN SECTION 1. ESTABLISHMENT A Comprehensive Pay and Classification Plan for the Village of North Palm Beach (the "Pay Plan "), pertaining to all positions, including those that may be specified elsewhere in negotiated collective bargaining agreements or individual employment contracts, is hereby established. This document will supersede and replace the pay related provisions of the Village's Personnel Rules and Regulations. SECTION 2. DEVELOPMENT OF PAY RANGES The Pay Plan establishes pay ranges (grades) for each classification. Such established salary ranges of pay have been determined with due regard to ranges of pay for other classes, relative difficulty and responsibility of positions in the class, prevailing rates of pay for similar positions, and the financial position of the Village and other economic considerations. Appendix A sets forth the pay ranges (grades) with minimum and maximum levels. Base pay is, by definition, the pay level within pay range for each position classification. Base pay may not exceed the maximum pay rate for the position classification. For General (non- bargaining unit) Employees the Pay Plan provides for a pay range, without regard to specific pay level within that range. Adjustments shown to salary ranges for FPE, PBA and IAFF positions are reflected for budgeting purposes and will be subject to bargaining. SECTION 3. APPLICABILITY All employees of the Village of North Palm Beach, except as provided elsewhere, shall be compensated in accordance with this plan and the exempt (salaried) and non - exempt positions, depending upon job classification. SECTION 4. IMPLEMENTATION The new pay plan will be implemented October 1, 2014. No general (non- union) employees will receive a cost of living adjustment (COLA) effective October 1, 2014. The pay range (grade) of each General Employee shall remain the same as Fiscal Year 2013/2014, as reflected in the attached classification plan. Bargaining unit employees shall receive base wage increases only in accordance with their collective bargaining agreement. SECTION 5. HIRING PAY RATES The minimum rate established for a job class shall be paid upon employment, except that the "New- Hired" rate in amounts above the minimum may be authorized if the department head submits adequate written justification and such action is approved by the Village Manager. Approval will be based on the exceptional qualifications of the appointee or inability to employ adequate personnel at the minimum rate. SECTION 6. MERIT INCREASE All employees of the Village of North Palm Beach, except as provided elsewhere, shall be eligible for a merit increase on their employee anniversary date. The anniversary date shall be defined as the employee's entry date into his /her present position. After the one (1) year period in their present position, employees shall be eligible for a merit increase, as defined herein, and shall be eligible at their annual anniversary date every year from that time forward. Employees may be granted such merit increase from zero to five percent (0 -5 %) of salary, based upon documented and demonstrated workplace performance as recommended by the employee's Supervisor and Department Director. All merit increases shall be submitted to the Village Manager (or Human Resources Department) for review, consideration and written approval prior to discussion or delivery to the employee. FY 2015 Adopted Budget Page 221 of 294 Merit increases are not automatic. Such merit increase is contingent upon receipt of a satisfactory performance evaluation. Employees who are at the maximum or exceed the maximum pay for their classification will not be eligible for a merit increase in their present Pay Plan classification, but may be eligible for a lump sum performance bonus. The Village Manager shall approve merit increases equal to or greater than 4.5 %. Contractual provisions will govern bargaining unit employee merit increases. Lump Sum Performance Bonus: Employees whose compensation is equal to the maximum annual pay range for their position shall be eligible for the annual performance incentive bonus program. Annual performance review bonuses would be paid lump -sum based upon written recommendation and documentation from the Department Head; subject to written approval of the Village Manager or designee as follows: Exceptional Level II performance review rating - $ 1,200 Successful Level I through Exceptional Level I performance review rating - $ 900 Development Required through Below Standards performance review rating - $ 0 The bonus payment shall not be included in an employee's regular base rate of pay and shall not be carried forward in subsequent years. SECTION 7. PROMOTIONS, DEMOTIONS, TRANSFERS, AND RECLASSIFICATIONS In the event of a promotion to a higher pay range (grade), employees will be placed in the new position's pay range (grade) at a base pay level that does not exceed more than 10% of the base pay level they occupy in their current pay range not to exceed the pay range maximum. Upon the written recommendation of the Department Director and written approval by the Village Manager, an employee that is within two (2) months of their existing anniversary / annual review date may receive a merit increase prior to the implementation of their recommended promotion. Bargaining unit employees shall receive promotional increases in accordance with their respective collective bargaining agreement, unless otherwise negotiated. In the event of an involuntary demotion an employee will be placed in the same relative position for the lower position grade as he /she enjoyed in the previous classification, as long as the pay does not decrease more than 10 %. For a voluntary demotion to a lower pay range (grade), employee shall be placed in the same relative position for the lower position grade while having their current pay "frozen" at their current level — with future pay adjustments being used to "offset" this higher pay level until fully absorbed. In the event an employee is transferred to a position with the same pay grade, their rate of pay will remain the same. The Village retains the right to evaluate and if appropriate, make personnel classification changes (reclassifications) when appropriate in support of providing the most cost effective and efficient delivery of municipal services to the residents of the Village. SECTION 8. PART -TIME PAY & MERIT INCREASE Part-time employees shall be paid the hourly wage as outlined in the attached Pay Plan, at the pay range (grade) minimum unless otherwise recommended by the Department Director, and approved by the Village Manager. Permanent Part-Time employ (who must be scheduled annually for work in more than 46 or more weeks) shall be eligible for a merit increase upon receipt of a satisfactory evaluation. Part-time employees who leave Village employment and are subsequently rehired, are not considered to have continuous service, and are only eligible for a merit increase annually based upon their rehire date. Seasonal part-time employ (scheduled during a 12 -month period work for less than 46 weeks), who have worked during the past season and return for the upcoming season, may be eligible for a merit increase at the beginning of the upcoming season, when prior FY 2015 Adopted Budget Page 222 of 294 employment ended due to Village operational direction. Those employees who leave employment prior to the end of the season and may later be rehired by the Village, are considered new employees and not eligible for a merit increase upon their rehire date. SECTION 9. OVERTIME /COMPENSATORY TIME Overtime is authorized by the Village Manager or Department Heads. Overtime is paid to hourly employees at one and one -half (11/2) times the hourly rate for all hours worked in excess of forty (40) hours per week. Upon prior approval of the Department Head or the Village Manager hourly employees may receive compensatory time off for any work performed in excess of the regularly scheduled hours in a normal work week at one and one -half (11/2) hours for every hour for overtime hours worked. Compensatory time for hourly employees shall accrue to no more than sixty (60) hours. Unused accrued compensatory time shall be paid upon termination of employment. Bargaining unit employees shall receive overtime and compensatory time in accordance with their respective collective bargaining agreement, unless otherwise negotiated. SECTION 10. WORK ASSIGNMENTS — HIGHER PAY GRADE The Village administration recommends creating a pay system for General employees who work in an established higher pay grade classification. If a General employee is authorized and directed by the Village Manager or designee to temporarily work in an established higher pay grade classification, the employee shall be paid five percent (5 %) above their base pay rate for the period of time worked in the higher pay grade classification. Increases for temporary work assignments that do not conform to established pay grade classifications are handled on a case -by -case basis at the discretion of the Village Manager. SECTION 11. BENEFIT ELIGIBILITY Employees in full -time, budgeted positions [regularly scheduled to work thirty (30) or more hours per week or an excess of 1,560 hours within the fiscal year] are eligible for participation in the Village's pension plans, health and dental insurance, long -term disability insurance, and employer paid life insurance programs according to the requirements of these plans /programs. Permanent part-time employees [who work less than thirty (30) hours per week or less than 1,560 hours per fiscal year] are not eligible to participate in the Village's pension plans, health and dental insurance, long -term disability insurance, employer paid life insurance programs, and sick leave incentive programs. SECTION 12. MISCELLANEOUS BENEFITSANCENTIVES Pension Contributions — The Village's annual required employer pension contributions for General Employee Pension employees will be 19.54% of payroll, 21.49% of payroll for Police & Fire Pension employees, and 15% of payroll for ICMA -RC Pension employees. The definition and limitations of earnings shall be as outlined in each respective Village Pension Plan. 457 Deferred Compensation Contributions — The Village will match a non - union, full -time employee's 457 Deferred Compensation plan through ICMA -RC based on a contribution rate of 50 -cents for every dollar of employee contribution — up to a monthly Village contribution limit of $60 mo. ($720 yr.) and paid on a bi- weekly basis. Bargaining unit employees shall receive deferred compensation accordance with their respective collective bargaining agreement, unless otherwise negotiated. Long Term Disability Insurance — The Village's long -term disability shall continue for all full -time employees, unless otherwise negotiated. FY 2015 Adopted Budget Page 223 of 294 Life Insurance — The Village life insurance program for all full -time employees shall continue to be a level equivalent to the maximum level allowed by IRS regulations before imputing added employee compensation ($50,000, or $25,000 after the age of 70), unless otherwise negotiated. Sick Leave Incentive Award Program — Regular full -time (non - probationary) general employees who do not use any sick leave within any continuous (6) six -month period are eligible to earn eight (8) hours annual leave time as incentive for not using sick leave. Bargaining unit employees shall receive sick leave incentive(s) in accordance with their respective collective bargaining agreement, unless otherwise negotiated. Certification Incentive - The certification incentive program will continue to provide certification pay for job related certifications as recommended by the Department Head and approved by the Village Manager. Certification incentive pay will be issued as follows: • Certifications requiring an examination and continuing education -$1,000 • Certifications requiring continuing education and no examination -$1,000 • Certification requiring an examination with no continuing education -$500 The maximum number of certifications eligible for the certification incentive will be three (3) per individual. The certification incentive will not be included in the base pay rate, and payment will be prorated based on the standard pay cycle. Employees whose base pay plus other types of pay compensation has reached the pay range maximum will be ineligible for certification pay above the pay range maximum. For certification requiring renewal or continuing education, the employee is required to meet the appropriate renewal and to have the certification renewed in order to continue receiving the certification incentive pay. In addition, if an employee receiving EMT certification is promoted to a Paramedic position, the EMT certification pay will be removed. Health/Dental Insurance Benefit - For all full -time employees, the Village will pay full cost of the lower -cost single coverage and 80% of the lower -cost employee plus one ( +1) for health insurance and family coverage for health and dental insurance. Employees shall pay all costs above the Village payment of above coverage including any increased premium expense of the higher -cost health/dental plans the employee may choose to select. Employees will have health and dental insurance premiums taken through the payroll process on a twice monthly basis. Flexible Spending Account — The Village's Flexible Spending Account provides employees the ability to voluntarily set aside tax - deferred compensation for authorized personal expenses such as medical and child care expenses. Education Assistance Program — The Village shall follow an education assistance program that provides a maximum benefit of $5250 per fiscal year. The assistance amount is based on the per credit rate established by the State of Florida University at the time of course enrollment, and depends on the cost of the class and the grade received. Employees must request approval for a course prior to the start of the course (at the time of enrollment) along with a notarized promissory note and then must submit their official grade report within thirty (30) days of successful completion of the course(s). The Village will make all approved payments within sixty (60) days of receipt of the necessary paperwork. Employee Assistance Program (EAP) - The Village offers an Employee Assistance Program through the McLaughlin Young. The program offers various counseling and referral services and currently provides for three (3) free counseling sessions per year for each employee or qualified dependent. FY 2015 Adopted Budget Page 224 of 294 Village of North Palm Beach PAY RANGES - FY 2014/15 (P/-F positions shown with F/T annual rate for categorization purposes only) *All union pay / positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements FY 2015 Adopted Budget Page 225 of 294 # PT # FT Class Title Union Pay Grade N Hrly Min Hrly Mid Hrly Max An Min An Mid An Max 20 F &B SERVICE PERSONNEL NUPT 50 N $ 4.77 $ 6.20 $ 8.06 $ 6,201.00 $ 8,060.00 $ 10,478.00 4 SNACK BAR ATTENDANT NUPT 100 N $ 10.34 $ 13.44 $ 16.54 $ 21,500.00 $ 27,950.00 $ 34,400.00 10 CAMP COUNSELOR NUPT 100 N $ 10.34 $ 13.44 $ 16.54 $ 21,500.00 $ 27,950.00 $ 34,400.00 6 DISHWASHER NUPT 100 N $ 10.34 $ 13.44 $ 16.54 $ 21,500.00 $ 27,950.00 $ 34,400.00 4 LIBRARY PAGE NUPT 100 N $ 10.34 $ 13.44 $ 16.54 $ 21,500.00 $ 27,950.00 $ 34,400.00 11 DRIVING RANGE RANGER NUPT 100 N $ 10.34 $ 13.44 $ 16.54 $ 21,500.00 $ 27,950.00 $ 34,400.00 13 RECREATION ASSISTANT NUPT 100 N $ 10.34 $ 13.44 $ 16.54 $ 21,500.00 $ 27,950.00 $ 34,400.00 7 GOLF SHOP ATTENDANT NUPT 100 N $ 10.34 $ 13.44 $ 16.54 $ 21,500.00 $ 27,950.00 $ 34,400.00 8 OUTSIDE SERVICE ATTENDANT NUPT 101 N $ 10.96 $ 14.24 $ 17.53 $ 22,790.00 $ 29,627.00 $ 36,464.00 1 OUTSIDE SERVICE COORDINATOR FPE 101 N $ 10.96 $ 14.24 $ 17.53 $ 22,790.00 $ 29,627.00 $ 36,464.00 6 LINE COOK NUPT 101 N $ 10.96 $ 14.24 $ 17.53 $ 22,790.00 $ 29,627.00 $ 36,464.00 1 CLERICAL SPECIALIST NUPT 102 N $ 11.61 $ 15.10 $ 18.58 $ 24,157.40 $ 31,404.62 $ 38,651.84 1 GOLF MEMBER RELATIONS COORDINATOR NUPT 102 N $ 11.61 $ 15.10 $ 18.58 $ 24,157.40 $ 31,404.62 $ 38,651.84 20 POOL LIFEGUARD NUPT 102 N $ 11.61 $ 15.10 $ 18.58 $ 24,157.40 $ 31,404.62 $ 38,651.84 5 LIBRARY CLERK NUPT 103 N $ 12.31 $ 16.00 $ 19.70 $ 25,606.84 $ 33,288.90 $ 40,970.95 1 GROUNDS MAINTENANCE WORKER FPE 103 N $ 12.31 $ 16.00 $ 19.70 $ 25,606.84 $ 33,288.90 $ 40,970.95 2 STREET MAINTENANCE WORKER FPE 103 N $ 12.31 $ 16.00 $ 19.70 $ 25,606.84 $ 33,288.90 $ 40,970.95 1 IRRIGATION TECHNICIAN FPE 104 N $ 13.05 $ 16.96 $ 20.88 $ 27,143.25 $ 35,286.23 $ 43,429.21 1 LIBRARY ASSISTANT FPE 104 N $ 13.05 $ 16.96 $ 20.88 $ 27,143.25 $ 35,286.23 $ 43,429.21 11 SANITATION COLLECTOR FPE 104 N $ 13.05 $ 16.96 $ 20.88 $ 27,143.25 $ 35,286.23 $ 43,429.21 1 GOLF SALES & MARKETING REPRESENTATIVE NU 106 N $ 14.66 $ 19.06 $ 23.46 $ 30,498.16 $ 39,647.61 $ 48,797.06 1 1ST ASSISTANT GOLF PROFESSIONAL NU 106 N $ 14.66 $ 19.06 $ 23.46 $ 30,498.16 $ 39,647.61 $ 48,797.06 2 EQUIPMENT OPERATOR FPE 107 N $ 15.54 $ 20.21 $ 24.87 $ 32,328.05 $ 42,026.47 $ 51,724.88 1 SR. IRRIGATION TECHNICIAN FPE 107 N $ 15.54 $ 20.21 $ 24.87 $ 32,328.05 $ 42,026.47 $ 51,724.88 1 POLICE SERVICE AIDE NU 107 N $ 15.54 $ 20.21 $ 24.87 $ 32,328.05 $ 42,026.47 $ 51,724.88 6 SANITATION DRIVER /OPERATOR FPE 107 N $ 15.54 $ 20.21 $ 24.87 $ 32,328.05 $ 42,026.47 $ 51,724.88 5 ACCOUNTING CLERK NU 108 N $ 16.47 $ 21.42 $ 26.36 $ 34,267.73 $ 44,548.05 $ 54,828.37 2 ADMINISTRATIVE ASSISTANT NU 108 N $ 16.47 $ 21.42 $ 26.36 $ 34,267.73 $ 44,548.05 $ 54,828.37 1 KITCHEN MANAGER NU 108 E $ 16.47 $ 21.42 $ 26.36 $ 34,267.73 $ 44,548.05 $ 54,828.37 2 MECHANIC FPE 108 N $ 16.47 $ 21.42 $ 26.36 $ 34,267.73 $ 44,548.05 $ 54,828.37 3 TRADES MECHANIC FPE 108 N $ 16.47 $ 21.42 $ 26.36 $ 34,267.73 $ 44,548.05 $ 54,828.37 3 IRECREATION SUPERVISOR FPE 109 N $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 FY 2015 Adopted Budget Page 225 of 294 Village of North Palm Beach PAY RANGES - FY 2014/15 (P/-F positions shown with F/T annual rate for categorization purposes only) *All union pay / positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements FY 2015 Adopted Budget Page 226 of 294 # PT # FT Class Title Union Pay Grade N Hrly Min Hrly Mid Hrly Max An Min An Mid An Max 3 PERMIT & LICENSE TECHNICIAN FPE 109 N $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 1 2 ADMINISTRATIVE COORDINATOR NU 109 N $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 1 BANQUET EVENT COORDINATOR NU 109 E $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 1 CODE COMPLIANCE OFFICER FPE 109 N $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 1 ZONING COMPLIANCE OFFICER FPE 109 N $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 2 F &B ASSISTANT MANAGER NU 109 E $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 3 SR. LIBRARY ASSISTANT FPE 109 N $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 12 SCHOOL CROSSING GUARD NU 109 N $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 1 TECHNICAL SUPPORT SPECIALIST NU 109 N $ 17.46 $ 22.70 $ 27.94 $ 36,323.80 $ 47,220.94 $ 58,118.08 1 SR. TRADES MECHANIC FPE 110 N $ 18.51 $ 24.06 $ 29.62 $ 38,503.23 $ 50,054.19 $ 61,605.16 1 CRIMINAL INTELLIGENCE ANALYST NU 111 N $ 19.62 $ 25.51 $ 31.39 $ 40,813.42 $ 53,057.44 $ 65,301.47 1 BUILDING CONSTRUCTION INSPECTOR FPE 111 N $ 19.62 $ 25.51 $ 31.39 $ 40,813.42 $ 53,057.44 $ 65,301.47 1 EXECUTIVE SECRETARY NU 111 N $ 19.62 $ 25.51 $ 31.39 $ 40,813.42 $ 53,057.44 $ 65,301.47 1 LIBRARIAN FPE 111 N $ 19.62 $ 25.51 $ 31.39 $ 40,813.42 $ 53,057.44 $ 65,301.47 1 PARKS AND FACILITIES MANAGER NU 111 N $ 19.62 $ 25.51 $ 31.39 $ 40,813.42 $ 53,057.44 $ 65,301.47 3 PUBLIC WORKS SUPERVISOR NU 112 E $ 20.80 $ 27.04 $ 33.28 $ 43,262.22 $ 56,240.89 $ 69,219.56 1 H/R COORDINATOR NU 112 E $ 20.80 $ 27.04 $ 33.28 $ 43,262.22 $ 56,240.89 $ 69,219.56 2 SR. BUILDING CONSTRUCTION INSPECTOR FPE 113 E $ 22.05 $ 28.66 $ 35.28 $ 45,857.96 $ 59,615.34 $ 73,372.73 1 PLANNER NU 113 E $ 22.05 $ 28.66 $ 35.28 $ 45,857.96 $ 59,615.34 $ 73,372.73 1 NETWORK SUPPORT SPECIALIST NU 114 E $ 23.37 $ 30.38 $ 37.39 $ 48,609.44 $ 63,192.27 $ 77,775.10 1 FIRE INSPECTOR NU 114 E $ 23.37 $ 30.38 $ 37.39 $ 48,609.44 $ 63,192.27 $ 77,775.10 1 DIRECTOR OF GOLF OPERATIONS NU 115 E $ 24.77 $ 32.20 $ 39.64 $ 51,526.00 $ 66,983.80 $ 82,441.60 1 DIRECTOR OF FOOD & BEVERAGE NU 115 E $ 24.77 $ 32.20 $ 39.64 $ 51,526.00 $ 66,983.80 $ 82,441.60 1 PROJECT & PROCUREMENT MANAGER NU 115 E $ 24.77 $ 32.20 $ 39.64 $ 51,526.00 $ 66,983.80 $ 82,441.60 1 RECREATION SUPERINTENDENT NU 116 E $ 26.26 $ 34.14 $ 42.01 $ 54,617.56 $ 71,002.83 $ 87,388.10 1 DEPUTY VILLAGE CLERK NU 116 E $ 26.26 $ 34.14 $ 42.01 $ 54,617.56 $ 71,002.83 $ 87,388.10 1 FINANCE MANAGER NU 118 E $ 29.50 $ 38.36 $ 47.21 $ 61,368.29 $ 79,778.78 $ 98,189.27 1 DIRECTOR OF LIBRARY NU 118 E $ 29.50 $ 38.36 $ 47.21 $ 61,368.29 $ 79,778.78 $ 98,189.27 1 BUILDING OFFICIAL NU 119 E $ 31.27 $ 40.66 $ 50.04 $ 65,050.39 $ 84,565.51 $ 104,080.62 1 VILLAGE CLERK NU 122 E $ 37.95 $ 49.34 $ 60.73 $ 78,944.76 $ 102,628.19 $ 126,311.62 1 DIRECTOR OF COMMUNITY DEVELOPMENT NU 122 E $ 37.95 $ 49.34 $ 60.73 $ 78,944.76 $ 102,628.19 $ 126,311.62 1 IDIRECTOR OF INFORMATION TECHNOLOGY NU 122 E $ 37.95 $ 49.34 $ 60.73 $ 78,944.76 $ 102,628.19 $ 126,311.62 FY 2015 Adopted Budget Page 226 of 294 Village of North Palm Beach PAY RANGES - FY 2014/15 (P/-F positions shown with F/T annual rate for categorization purposes only) *All union pay / positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements FY 2015 Adopted Budget Page 227 of 294 # PT # FT Class Title Union Pay Grade N Hrly Min Hrly Mid Hrly Max An Min An Mid An Max 1 DIR OF PARKS & RECREATION NU 122 E $ 37.95 $ 49.34 $ 60.73 $ 78,944.76 $ 102,628.19 $ 126,311.62 1 DIRECTOR OF PUBLIC WORKS NU 122 E $ 37.95 $ 49.34 $ 60.73 $ 78,944.76 $ 102,628.19 $ 126,311.62 1 CALEA MGR /CAPTAIN OF PROFESSIONAL STANDARDS NU 122 E $ 37.95 $ 49.34 $ 60.73 $ 78,944.76 $ 102,628.19 $ 126,311.62 2 POLICE CAPTAIN NU 122 E $ 37.95 $ 49.34 $ 60.73 $ 78,944.76 $ 102,628.19 $ 126,311.62 1 FIRE CAPTAIN NU 122 E $ 37.95 $ 49.34 $ 60.73 $ 78,944.76 $ 102,628.19 $ 126,311.62 1 DIRECTOR OF HUMAN RESOURCES NU 122 E $ 37.95 $ 49.34 $ 60.73 $ 78,944.76 $ 102,628.19 $ 126,311.62 1 FIRE CHIEF NU 123 E $ 40.61 $ 52.79 $ 64.98 $ 84,470.90 $ 109,812.16 $ 135,153.43 1 DIRECTOR OF FINANCE NU 123 E $ 40.61 $ 52.79 $ 64.98 $ 84,470.90 $ 109,812.16 $ 135,153.43 1 POLICE CHIEF NU 125 E $ 46.50 $ 60.44 $ 74.39 $ 96,710.73 $ 125,723.95 $ 154,737.17 1 VILLAGE MANAGER NU 126 E $ 52.88 $ 68.75 $ 84.62 $ 110,000.00 $ 143,000.00 $ 176,000.00 1 FIREFIGHTER /EMT IAFF 200 N $ 20.91 $ 27.19 $ 33.46 $ 43,500.00 $ 56,550.00 $ 69,600.00 17 FIREFIGHTER /MEDIC IAFF 202 N $ 23.50 $ 30.55 $ 37.60 $ 48,876.60 $ 63,539.58 $ 78,202.56 3 FIRE RESCUE LIEUTENANT IAFF 205 N $ 27.99 $ 36.38 $ 44.78 $ 58,212.81 $ 75,676.66 $ 93,140.50 1 RECORDS CLERK PBA 300 N $ 20.91 $ 27.19 $ 33.46 $ 43,500.00 $ 56,550.00 $ 69,600.00 22 POLICE OFFICER PBA 302 N $ 23.50 $ 30.55 $ 37.60 $ 48,876.60 $ 63,539.58 $ 78,202.56 6 POLICE SERGEANT PBA 306 N $ 29.67 $ 38.57 $ 47.47 $ 61,705.58 $ 80,217.26 $ 98,728.93 131 144 FY 2015 Adopted Budget Page 227 of 294 Village of North Palm Beach Five Year Position Summary General Fund Positions Country Club Positions 70 - 60 - 50 - 40 - 30 - 20 - 10 - 0 2011 2012 2013 2014 2015 FY 2015 Adopted Budget Page 228 of 294 VILLAGE OF NORTH PALM BEACH VILLAGE GOVERNMENT EMPLOYEES BY FUNCTION LAST TEN FISCAL YEARS ( *) Unaudited 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Number of Employees: 1 1 General Government 1 1 Village Manager - Full -Time 1 1 Assistant Village Manager - Full -Time 0 0 Systems Specialist 0 2 2 Full -Time 2 2 Part-Time 0 0 Executive Secretary - Full -Time 1 1 Human Resources 0 0 Full -time 2 2 Part-Time 0 0 Village Clerk - Full -Time 3 3 Finance 2 2 Full -time 5 5 Part-Time 0 0 Public Works 0 0 Full -time 54 47 Part-Time 3 0 Public Safety 3 5 5 Full -time 66 68 Part-Time 14 13 Law Enforcement 1 1 Full -time 0 0 Part-Time 0 0 Fire Rescue 37 37 Full -time 0 0 Part-Time 0 0 Community Development and Planning 0 0 Full -time 0 9 Part-Time 0 1 Leisure Services 12 11 12 Library 0 0 Full -time 7 7 Part-Time 8 8 Recreation 43 36 Full -time 15 15 Part-Time 31 39 Other Government - Country Club 0 0 0 Full -time 18 19 Part-Time 24 25 Total Number of Employees Budgeted FY Ending 254 265 * Variance exists due to the employment of seasonal and part -time employees. Source: Village of North Palm Beach Budget Report 9 9 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 2 2 2 2 3 3 3 3 0 1 1 1 0 0 0 0 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 0 0 0 0 0 0 0 1 3 3 3 3 3 3 3 3 5 5 5 5 5 5 5 7 1 1 1 1 1 1 1 0 48 38 37 37 37 37 37 35 0 0 0 0 0 0 0 0 68 67 67 67 0 0 0 0 12 11 12 12 0 0 0 0 0 0 0 0 43 43 43 36 0 0 0 0 12 13 13 13 0 0 0 0 24 24 24 24 0 0 0 0 0 0 0 0 10 9 9 9 8 8 10 11 1 2 2 2 2 2 1 0 7 6 6 6 6 6 6 7 8 10 10 10 10 10 10 9 17 9 7 6 6 6 6 6 42 42 42 43 43 43 43 43 18 5 5 7 5 6 8 8 22 21 21 64 56 54 65 65 268 236 234 279 268 268 282 275 FY 2015 Adopted Budget Page 229 of 294 FY 2015 Adopted Budget Page 230 of 294 Capital Improvement Plan INTRODUCTION Municipal government provides needed and desired services to the public and in order to provide these services, the Village must furnish and maintain capital facilities and equipment. This is accomplished through the use of a Capital Improvement Plan (CIP). The CIP is a five year projection of future improvements to existing facilities, the acquisition of land and buildings, construction of new facilities and major equipment purchases. This includes the regular replacement of equipment such as vehicles and computer hardware /software. The Village Council adopts the five year plan as a part of the annual budgeting process. The first year of the plan is the only year for which funding is authorized. The remaining four years of the CIP lists the capital proiects that will be done in the future and their estimated cost ... funding requirements are identified, but are not authorized. The Village of North Palm Beach defines a "capital outlay" as the cost(s) associated with the acquisition of land, land improvements, buildings, building improvements, construction in progress, machinery and equipment, vehicles and infrastructure, and other tangible or intangible assets that are used in operations and that have an initial useful life extending beyond a single reporting period. Capital assets and infrastructure are capitalized and depreciated as outlined in the capitalization table below: Caaitalization Threshold Table: The plan places projects in priority order, and schedules the projects for funding and implementation. As presented, it is a five -year forecast that allows the Village to plan ahead for its new capital and renewal and replacement needs. Programming capital requirements over time can promote better use of the Village's financial resources, reduce costs and assist in the coordination of public and private development. Careful management of its assets keeps the Village poised for flexible and responsive strategic planning that allows the Village to proactively prepare the groundwork for capital projects so when funding opportunities arise, a plan is ready to be implemented. By looking beyond year -to -year budgeting and projecting what, where, when FY 2015 Adopted Budget Page 231 of 294 Capitalize and De reciate Land Capitalize only Land improvements $25,000 Building $50,000 Building Improvements $50,000 Construction in Progress Capitalize only Machinery & Equipment $5,000 Vehicle $5,000 Intangible Assets: Internally Generated Software $100,000 Purchased Software $25,000 Easements $5,000 Other Intangible Assets $100,000 Infrastructure $250,000 The plan places projects in priority order, and schedules the projects for funding and implementation. As presented, it is a five -year forecast that allows the Village to plan ahead for its new capital and renewal and replacement needs. Programming capital requirements over time can promote better use of the Village's financial resources, reduce costs and assist in the coordination of public and private development. Careful management of its assets keeps the Village poised for flexible and responsive strategic planning that allows the Village to proactively prepare the groundwork for capital projects so when funding opportunities arise, a plan is ready to be implemented. By looking beyond year -to -year budgeting and projecting what, where, when FY 2015 Adopted Budget Page 231 of 294 and how capital investments should be made, capital planning enables the Village to maintain an effective level of service for the present and future population. THE CAPITAL IMPROVEMENT PLAN (CIP) The result of this continuing planning process is the CIP, which is the Village's five -year roadmap for creating, maintaining, and funding present and future capital requirements. The CIP serves as a planning instrument in conjunction with the Village Comprehensive Plan and the Village Council's Goals to identify needed capital projects and coordinate the financing and timing of improvements in a way that maximizes the return to the public. It provides a planned systematic approach to utilizing the Village financial resources in the most responsive and efficient manner to meet its service and facility needs. It serves as the "blueprint" for the future of the community and is a management and planning tool. The underlying strategy of the CIP is to plan for capital expenditures necessary for the safe and efficient provision of public services in accordance with Village policies and objectives adopted in the Village's Comprehensive Plan. It involves conducting needs assessments and allowing for flexibility to take advantage of opportunities for capital investment. Capital planning decisions are made based on an analysis of each project which includes: cost versus benefits, capital renewal strategies, repair- versus - replacement costs and new service demands. A critical element of a balanced CIP is the provision of funds to both preserve or enhance existing facilities and provide new assets to respond to changing service needs. While the program serves as the long range plan, it is reviewed and revised annually in conjunction with the budget. Projects and their scopes are subject to change as the needs of the community become more defined and projects move closer to final implementation. Priorities may be changed due to funding opportunities or circumstances that cause a more rapid deterioration of an asset. Projects may be revised for significant costing variances. The adoption of the CIP is neither a commitment to a particular project nor a limitation to a particular cost. As a basic tool for scheduling anticipated capital projects, it is a key element in planning and controlling future capital financing. When adopted, the CIP provides the framework for the Village's management team and the Village Council with respect to investment planning, project planning and managing any debt. CIP REVIEW The Village Manager is responsible for reviewing capital project requests and providing recommendations to the Village Council. Each department submits requests for its capital funding requirements to the Village Manager. These requests could be for something as minor as the purchase of a piece of equipment to the complete rebuild /new installation of a piece of infrastructure. The Village Manager, along with the Finance Director and Department Head, conduct an in -depth analysis of the impact of the CIP on cash flow and financial obligations, as well as the Village's ability to finance, process, design and ultimately maintain projects. The fiscal impact for each individual project (including future maintenance and replacement costs), is also analyzed. The overall goal is to develop CIP recommendations that: FY 2015 Adopted Budget Page 232 of 294 • Preserve the past, by investing in the continued upgrade of Village assets and infrastructure; • Protect the present with improvements to Village facilities and infrastructure; • Plan for the future. CIP CRITERIA & CATEGORIES The CIP is developed through input by professional staff, citizens of North Palm Beach, and elected Village officials. There are typically more proposals than can be funded in the five -year CIP period, so the projects are evaluated and ranked in order of priority according to the following guidelines: a) Whether the proposed project is financially feasible, in terms of its impact upon Village budget potential; b) Whether the project is needed to protect public health and safety, to fulfill the Village's legal commitment to provide facilities and services, or to preserve, achieve full use of, or increase the efficiency of existing facilities; c) Whether the project represents a logical extension of facilities and services within a designated Village Planning Area; and d) Whether or not the proposed project is consistent with plans of State agencies and the South Florida Water Management. Further, the projects are broken down into the following categories: 1. The project is urgent and /or mandated, and must be completed quickly. The Village could face severe consequences if the project is delayed, possibly impacting the public health, safety, and welfare of the community, or having a significant impact on the financial well being of the Village. The project must be initiated or financial /opportunity losses will result. 2. The project is important and addressing it is necessary. The project impacts safety, law enforcement, public health, welfare, economic base, and /or quality of life in the community. 3. The project would enhance the quality of life and would provide a benefit to the community. Completion of the project would improve the community providing cultural, recreational, and /or aesthetic effects. 4. The project would be an improvement to the community, but need not be completed within a five -year CIP. Based on the criteria and category, the project is either included in the CIP or excluded. CIP POLICIES • The Village will adopt the first year of a multi -year plan for capital improvements, update it annually and make every attempt to complete all capital improvements in accordance with the plan. • The Village will coordinate the development of the CIP budget with the development of the operating budget to ensure future operating expenditures and revenues associated with new capital improvements will be projected and incorporated into the current and future operating budgets. FY 2015 Adopted Budget Page 233 of 294 • The Village will maintain its physical assets at a level adequate to protect the Village's capital investment and minimize future maintenance and replacement costs. • In making or providing of capital improvements, The Village shall not incur a general obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five (5 %) of the property tax base of the Village. For Fiscal Year 2015, this amounts to $80.45 million. The Village has no general obligation debt. CIP FINANCING/FUNDING ALTERNATIVES Capital improvements may be funded by a variety of means depending on the nature of the project, availability of funds, and the policies of Village Council. Financing decisions are made based on established Village policies and available financing options directly related to project timing and choice of revenue sources. The funding methodology for the CIP is reliant upon available resources including regular operating funds, funds from grants and user fees, useful life of the improvement, and sharing the costs between current and future users. While some projects can be delayed until funds from existing revenues are available, others cannot. The Village explores all options such as ad valorem taxes, grants, developer contributions, user fees, bonds, loans, and undesignated reserves to fund improvements. The following financing sources are available to fund the CIP: • Ad Valorem Taxes: The Village does not use these funds as a debt security due largely to the required electoral approval (voter referendum) prior to issuance. Property taxes are directly linked to the assessed value of individual property, not to the consumption of specific goods and services. • Non -Ad Valorem Revenues: These types of revenues can be pledged to support various types of bond issues. Such bonds are similar to general obligation bonds in that proceeds are often used for general government purposes and repayment is unrelated to the revenue generating capacity of the project being financed. However, unlike general obligation bonds, non -ad valorem revenue bonds are payable solely from revenues derived from the pledged revenue (such as sales tax, local option fuel tax, and the guaranteed portion of municipal sharing). • User Fees and Charges: These revenues include a variety of license and permit fees, facility and program fees, and fines. They are rarely used as debt security for non - Enterprise Fund capital projects, but could be a source of direct funding of a small capital improvement. • Enterprise Fund User Fees: These revenues are derived from self - supporting business enterprises (Country Club) which provide services in return for compensation. The enterprise revenue used to secure debt is commonly termed "net - revenue" consisting of gross revenues less operating costs. • Note: A written, short-term promise to repay a specified amount of principal and interest on a certain date, payable from a defined source of anticipated revenue. Usually notes mature in one year or less. Rarely used by the Village. FY 2015 Adopted Budget Page 234 of 294 • Commercial Paper: Generally defined as short term, unsecured promissory notes issued by organizations of recognized credit quality, usually a bank. Rarely used by the Village. • Grant: Contribution or gift of cash or other asset from another government to be used or expended for a specific purpose, activity or facility. • Developer Contributions: Monies paid by developers in lieu of land dedications. These contributions are used for parks and recreational purposes. • Capital Improvement Plan (CIP) Funds: Periodically, General Fund budgetary savings at fiscal year -end are transferred to the Village's Capital Projects Fund as "CIP Funds ". These savings roll over from year to year and are utilized for funding the Five -Year Capital Improvement Plan (CIP); this process reduces the impact of the CIP on the Village's Annual General Fund Budget and millage rate. Village Council approval is required for both the transfer and use of CIP Funds. • Unassigned Fund Balance: Fund balance that has not been assigned to other funds and has not been restricted, committed or assigned to specific purposes within the general fund. • Bond: An issuer's obligation to repay a principal amount on a certain date (maturity date) with interest at a stated rate. Bonds are distinguishable from notes in that notes mature in a much shorter time period. General Obligation Bonds: A bond secured by the full faith and credit of the Village's ad valorem taxing power. These are not used by the Village due to the requirement for a voter referendum. Revenue Bonds: Bonds payable from a specific revenue source, not the full faith and credit of an issuer's taxing power and require no electoral approval. Pledged revenues are often generated by the operating or project being financed. The administrative ability to seek and utilize the best possible source, or combination of sources, from the various alternatives for financing Capital Improvements can maximize the Village's Capital Improvement Plan, saving the cost of inefficiencies, which occur from not adequately addressing capital needs. The future development, growth and general well being of our citizens are directly related to an affordable and realistic Capital Improvement Plan. THE CIP SCHEDULE AND PROJECT LISTS The CIP includes a comprehensive listing of all projects contained in the Five -Year CIP. Projects included in the CIP were evaluated based on the criteria mentioned above. Application of these criteria ensures that each project recommended for Council consideration does indeed support the policy objectives of the Village's long -term planning documents and identifies a basis for scheduling and allocation of resources. The Fiscal Year 2015 -2019 CIP recommends a total investment of $9.3 million in the Village of North Palm Beach's capital facilities and equipment during a five -year period. FY 2015 Adopted Budget Page 235 of 294 The first year (2015) is the most active and important year of the CIP. The total budget request for capital improvements in FY 2015 is $3,753,500; however, $10,000 will be funded in the General Fund Annual Budget. The remaining amount ($3,743,500) will be funded as follows: $2,100,000 will be funded with Grant Funds and $1,643,500 will be funded with CIP Funds ($1,643,500 was transferred from the General Fund Unassigned Fund Balance to fund the FY 2015 portion of the CIP). A brief summary of the first year of the plan (2015) is as follows: Description Annual Budget Grant Funds CIP Funds Air Handler Replacement $ 22,000 Vehicle Replacement $623,000 Community Development Printer /Plotter $ 5,000 Police Radio Replacement $154,000 Police CADS stem $70,000 Boat Engine Replacement $ 32,000 Front Load Dum sters - Comm. Accounts $110,000 Earman River Irrigation Pump Station $ 80,000 Energy Conservation Retrofits $ 30,000 PW Site Drainage & Lot Resurfacing $130,000 PW Vehicle Work Bay $ 50,000 Power -lift Stretchers $ 67,000 Hydraulic Extrication Tools $ 72,000 Gymnasium Divider $ 15,000 Pool Chlorination Feeder $ 15,000 Pool Heater $ 35,000 Virtualization $ 60,000 LPR Cameras — Phase 1 (12 Cameras) $ 73,500 Capital Contingency — Emergency Purchase/Repair $10,000 Anchorage Park $2,100,000 Total $10,000 $2,100,000 $1,643,500 The five year CIP is presented in the following pages along with the detailed capital project request forms for the first year of the plan (2015). These request forms list the capital item to be undertaken or purchased, the estimated impact on the operating budget, and the method of financing the proj ect. FY 2015 Adopted Budget Page 236 of 294 Village of North Palm Beach Five Year CIP Summary Fiscal Year 2015 - 2019 Funding Source Grant 2,100,000 .oa vwdge 0/41, DU 72.49% Machinery Equipmen 1,508,500 16.22% Construction Renova', 3,545,000 38.12% Plavarnund R 0iitcidp — . PublicN 3,219, 34.6; Park! Total 5 Year CIP $9,299,350 Community Department rlavalnnmant L,7L7,VUU 27.20% Ire 1 Country Club 484,000 5.20% 351,SU0 3.78% FY 2015 Adopted Budget Page 237 of 294 Village of North Palm Beach 5 Year Capital Improvement Plan Summary FY 2015 -2019 FY 2015 Adopted Budget Page 238 of 294 Cost by CIP Year FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Category / Department Automotive: Community Development 20,000 $ 20,000 Country Club 458,000 26,000 $ 484,000 Police and Fire 168,500 485,000 944,000 171,000 238,000 $ 2,006,500 Public Works 454,500 413,500 302,125 320,225 85,000 $ 1,575,350 Parks & Recreation $ Subtotal Automotive: 623,000 1,376,500 1,246,125 517,225 323,000 $ 4,085,850 Machinery & Equipment Coun Club $ Community Development 5,000 $ 5,000 Information Technology 133,500 63,000 42,000 50,000 63,000 $ 351,500 Police and Fire 325,000 22,000 117,000 $ 464,000 Public Works 190,000 206,000 108,000 35,000 $ 539,000 Parks & Recreation 87,000 47,000 15,000 $ 149,000 Subtotal Machinery & Equipment 740,500 338,000 150,000 100,000 180,000 $ 1,508,500 Construction & Major Renovation: Community Development $ Libra $ Public Works 210,000 495,000 250,000 150,000 $ 1,105,000 Parks & Recreation 2,100,000 190,000 $ 2,290,000 Country Club $ Police and Fire 150,000 $ 150,000 Subtotal Construction & Major Renovation 2,310,000 835,000 2509000 150,000 - $ 3,545,000 Computer Hardware & Software: Police and Fire 70,000 $ 70,000 Subtotal Computer Hardware & Software 70,000 - - - - $ 70,000 Playground & Outside Equipment.- Parks & Recreation 45,000 45,000 $ 90,000 Subtotal Playground & Outside Equipment - 45,000 - - 45,000 $ 90,000 Estimated Total Cost $ 3,743,500 $ 2,594,500 $ 1,646,125 $ 767,225 $ 548,000 $ 9,299,350 Funding Source FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 1,643,500 2,136,500 1,646,125 767,225 548,000 $ 6,741,350 Crant 2,100,000 $ 2,100,000 Lease 458,000 $ 458,000 Developer Contribution $ Estimated Total Funding $ 3,743,500 $ 2,594,500 $ 1,646,125 $ 767,225 $ 548,000 $ 9,299,350 FY 2015 Adopted Budget Page 238 of 294 FY 2015 Adopted Budget Page 239 of 294 The Village of North Palm Beach Fiscal Year 2014 -2015 Budget General Fund Capital Outlay (Funding Source: CIP Funds) De uartm ent Amount Community Development Front Load Sanitation Collection Truck 255,000 Printer /Plotter 5,000 5,000 Police Carolina Skiff J- Series Platform Boat 12,500 Vehicle Replacement - Unmarked Taurus 33,000 Improvements: Vehicle Replacement - Marked Black/White Explorer 36,500 80,000 Vehicle Replacement - Marked Black/White Taurus 35,500 PW Site Drainage & Lot Resurfacing Vehicle Replacement - Marked K -9 Black/White Explorer 36,500 50,000 290,000 854,500 Police Radio Replacement (Consolidated Dispatch) 154,000 CAD System (Consolidated Dispatch) 70,000 Replacement Boat Engines 32,000 397,500 Fire Rescue Power -lift Stretchers 67,000 Hydraulic Extrication Tools 72,000 Vehicle Replacement - Pickup Truck 27,000 166,000 Information Technology Virtualization 60,000 LPR Cameras - Phase 1 (12 cameras) 73,500 133,500 Public Works Machinery & Equipment: 15,000 Front Load Sanitation Collection Truck 255,000 Front Load Dumpsters - Commercial Accounts 110,000 Grapple Collection Truck 130,000 Carolina Skiff J- Series Platform Boat 12,500 Ford F -450 Crew Cab Truck 57,000 564,500 Improvements: Earman River Irrigation Pump Station 80,000 Energy Conservation Retrofits 30,000 PW Site Drainage & Lot Resurfacing 130,000 Public Works Vehicle Work Bay 50,000 290,000 854,500 Parks & Recreation Gymnasium Divider 15,000 Pool Chlorination Feeder 15,000 Air Handler replacement (2) 22,000 Pool Heater 35,000 Anchorage Park Phase 2 ( *) 2,100,000 2,187,000 * Subject to approval ofgrantfunding Total Fiscal Year 2014 -2015 Capital Outlay (Includes Anchorage Park Phase2Project) Total Fiscal Year 2014 -2015 Capital Outlay (Doesn't include Anchorage Park Phase 2 Project) $ 1,643,500 FY 2015 Adopted Budget Page 240 of 294 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2015 -2019 Fund: General Fund Department: Community Development Division: All Divisions Cost by CIP Year FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Automotive: $ S10 Pickup 2009(l) 7 Years / 100k miles 20,000 S 20,000 F150 Pickup 2013 (1); 2014 (4) 7 Years/ 100k miles S - Suhtotal Automotive 20,000 S 20,000 Computer Hardware & Software: $ - New Software 2011 S Suhtotal Computer Hardware & Software - $ Machinery & Equipment: $ Printer Plotter 10 Years 5,000 $ 5,000 Subtotal Machinery & Equipment 5,000 $ 5,000 Construction & Major Renovation: $ Building Department Renovation 2014 5 Years $ Suhtotal Construction & Renovation - $ Estimated Total Cost $ 5,000 $ 20,000 $ $ $ $ 25,000 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 5,000 20,000 $ 25,000 Grant $ - Other $ - Estimated Total Funding $ $ 20,000 $ $ $ $ 25,000 Annual Operating Cost Increases Created by Project: Description of Operating Impact: No operating Impact; Printer Plotter FY 2015 Adopted Budget Page 241 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Community Development Project Title: Plotter Printer Division: Building Department Description/Detail: Purchase Plotter Printer Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: I Present equipment obsolete Replace worn -out equipment Per Unit Total X Improve procedures, records, etc. Purchase Price 5,000.00 $ 5,000.00 Increased safety PIns: Installation or other costs $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 5,000.00 $ 5,000.00 Replaced item(s): Item Disposition Method $ 5,000.00 Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capability to print large 2406 scanned plans Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 242 of 294 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2015 -2019 Fund: General Fund Department: Information Technology Division: N/A Cost by CIP year FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Computer Hardware and Software: x - x - Suhtotal Computer Hardware and Software - - - - - $ Machinery & Equipment: Virtualization 7 years 60,000 $ 60,000 LPR Cameras 7 -10 years 73,500 63,000 42,000 50,000 63,000 $ 291,500 $ uhtotal Machinery & Equipment 133,500 63,000 42,000 50,000 63,000 $ 351,500 Estimated Total Cost $ 133,500 $ 63,000 $ 42,000 $ 50,000 $ 63,000 $ 351,500 Funding Source FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 (Year # 2) (Year # 3) (Year # 4) (Year # 5) (Year # 6) Total Village 133,500 63,000 42,000 50,000 63,000 $ 351,500 Grant $ - Other $ - Estimated Total Funding $ 133,500 $ 63,000 $ 42,000 $ 50,000 $ 63,000 $ 351,500 Annual Operating Cost Increases Created by Project: Description of Operating Impact: FY 2015 Adopted Budget Page 243 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Information Technology Project Title: Virtualization Division: N/A Description/Detail: Virtualization software and 2 physical servers. Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: I Present equipment obsolete x Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 60,000.00 $ 60,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 60,000.00 $ 60,000.00 7 years Replaced item(s): Item Disposition Method $ 60,000.00 Village Lease Grant Developer Fees Debt Service x Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 244 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Information Technology Project Title: LPR Cameras Division: N/A Description/Detail: 12 License plate recognition cameras and processors. Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 73,500.00 $ 73,500.00 X Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 73,500.00 $ 73,500.00 7 -10 years Replaced item(s): Item Disposition Method $ 73,500.00 Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 245 of 294 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2015 -2019 Fund: General Fund Department: Police and Fire Division: N/A Cost by CIP Year FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year #1 (Year #2 (Year #3 (Year #4 (Year #5 Description Current Inventory Estimated Life Automotive: Patrol/ Vehicles 2014 (2); 2012 (2); 2011 (1); 2010 (3); 2008 (1); 2007 (5); 2005 3 7 years or 100,000 miles 72,000 136,000 140,000 102,000 136,000 $ 586,000 Patrol Boat 1999 (1) 15 years $ Undercover Vehicles 2014 (1); 2012 (2); 2008 (2); 2008 (1); 2007 (1); 2004 1 7 years or 100,000 miles 33,000 99,000 70,000 34,000 102,000 $ 338,000 Marine Unit Track 2002(l) 7 years or 100,000 miles 34,000 $ 34,000 K -9 Vehicles 2008(l) 7 years or 100,000 miles 36,500 $ 36,500 Crime Scene Vehicle 1996(l) 10 years $ Fire Engine 2003 2 20 years $ Yukon 2004(l) 10 years 35,000 $ 35,000 Tahoe 2013 1 10 years $ Support Track 1987(l) 30 years 100,000 $ 100,000 5 -10 Pick-Up Track 2002(l) 13 years 27,000 $ 27,000 Quintuplet Fire Apparatus 1997(1) 20 years 600,000 $ 600,000 Ambulance 2003 1 2010 1 6 years 250,000 $ 250,000 SubtotalAutomotive: 168,500 485,000 944,000 171,000 238,000 $ 2,006,500 Computer Hardware & Software: CADS stem 70,000 $ 70,000 Subtotal Machinery & Equipment 70,000 $ 70,000 Construction & Major Renovation: Replace stonework & windows 150,000 $ 150,000 Subtotal Construction& Major Renovation: 150,000 $ 150,000 Machinery & Equipment: Breathing Air Compressor 1999 (1) 20 years 50,000 $ 50,000 Cardiac Monitor /Defibrillator 2002 1 2004 2 2009 2 5 years 67,000 $ 67,000 Self - contained Breathing Apparatus 2013 27 12 years $ Hydraulic Extriction Tools 2003 2 12 years 72,000 $ 72,000 Power Stretchers 2008 (2) 7 years 67,000 $ 67,000 Thermal hn in Camera 2014 (2) 12 years $ Automatic External Defibrillators (AED) 2009 11 7 years 22,000 $ 22,000 60 Ton A/C Chiller 2012 10 -12 years $ Re lace guage doors 2014 (6) 15 years $ Replacement Boat Engines 2009(l) 3 years 32,000 $ 32,000 Radio System 2008 10 years 154,000 $ 154,000 Subtotal Machinery & Equipment 325,000 22,000 117,000 464,000 Estimated Total Cost $ 563,500 $ 657,000 $ 944,000 $ 171,000 $ 355,000 $ 2,690,500 Funding Source FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 563,500 657,000 944,000 171,000 355,000 $ 2,690,500 Grant $ Other $ Estimated Total Funding $ 563,500 $ 657,000 $ 944,000 $ 171,000 $ 355,000 $ 2,690,500 Annual Operating Cost Increases Created by Project: $ Description of Operating Impact: No operating Impact FY 2015 Adopted Budget Page 246 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Police Department Project Title: Vehicle Replacement Division: N/A Description/Detail: Replace 1 Unmarked Police Vehicle Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) X Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 33,000.00 $ 33,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 33,000.00 $ 33,000.00 7 Replaced item(s): Item Disposition Method $ 33,000.00 Village Lease 2008 Ford Crown Victoria Auction Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 5 Vehicle 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 247 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Police Department Project Title: Vehicle Replacement Division: N/A Description/Detail: Replace 1 Marked Police Vehicle Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) X Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 36,500.00 $ 36,500.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 36,500.00 $ 36,500.00 7 Replaced item(s): Item Disposition Method $ 36,500.00 Village Lease 2010 Ford Crown Victoria Auction Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 5 Vehicle 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 248 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Police Department Project Title: Vehicle Replacement Division: N/A Description/Detail: Replace 1 Marked Police Vehicle Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) X Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 35,500.00 $ 35,500.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 35,500.00 $ 35,500.00 7 Replaced item(s): Item Disposition Method $ 35,500.00 Village Lease 2008 Ford Crown Victoria Auction Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 5 Vehicle 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 249 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Police Department Project Title: Vehicle Replacement Division: N/A Description/Detail: Replace 1 Marked Police Vehicle Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) X Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 36,500.00 $ 36,500.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 36,500.00 $ 36,500.00 7 Replaced item(s): Item Disposition Method $ 36,500.00 Village Lease 2008 Ford Crown Victoria Auction Grant Developer Fees K -9 Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 5 Vehicle 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 250 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Police Department Project Title: Boat Engine Replacement Division: N/A Description/Detail: Replace 1 Boat Engine Capital Account (Check A propriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 32,000.00 $ 32,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 32,000.00 $ 32,000.00 Replaced item(s): Item Disposition Method $ 32,000.00 Village Lease 09 Contender Boat Engine Auction Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 251 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Police Project Title: CAD System Replacement Division: N/A Description/Detail: We have reached our end of life cycle for our police radios stem, CAD system (Computer Aided Dispatch) and hardware in support of CADS, Records and Dispatch. Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) X Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 X Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 70,000.00 $ 70,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 70,000.00 $ 70,000.00 6 -10 years Replaced item(s): Item Disposition Method $ 70,000.00 Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 252 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Police Project Title: Police Radio Replacement Division: N/A Description/Detail: We have reached our end of life cycle for our police radios stem, CAD system (Computer Aided Dispatch) and hardware in support of CADS, Records and Dispatch. Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 X Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 154,000.00 $ 154,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 154,000.00 $ 154,000.00 6 years Replaced item(s): Item Disposition Method $ 154,000.00 Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Current Vendor will end support of the current radios in 2015 Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 253 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Fire Rescue Project Title: Power -lift stretchers Division: N/A Description/Detail: Replacement of two 2 seven year old power-lift stretchers that have met their useful service life, Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: X Scheduled replacement Number of units requested: 2 X Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 33,500.00 $ 67,000.00 X Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 33,500.00 $ 67,000.00 7 years Replaced item(s): Item Disposition Method $ 67 000.00 Village Lease Power -lift stretchers junk/obsolete Grant Developer Fees Debt Service Other Operating Impact: No additional budget impact. Replaces items one for one. Other Comment: Current units are first generation technology that are obsolete. New units provide enhanced operating capabilities and reduce the lifting effort of the ambulance crew, which reduces the risk of employee injury. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP7 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 254 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Fire Rescue Project Title: Hydraulic Extrication Equipment Division: N/A Description /Detail: Replacement of two 2 sets of h draulic extrication equipment that have reached their useful service life. Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: X Scheduled replacement Number of units requested: 2 X Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 36,000.00 $ 72,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 36,000.00 $ 72,000.00 12 years Replaced item(s): Item Disposition Method $ 72 000.00 Village Lease Hydr. Extrication Equip. Auction /Sell outright Grant Developer Fees Debt Service Other Operating Impact: No additional budget impact. Replaces items one for one. Other Comment: May result in reduced maintenance cost due to new warranty. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP7 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 255 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Fire Rescue Project Title: Vehicle Replacement Division: N/A Description/Detail: Replacement of one 1 2002 Chevrolet S -10 pickup truck. Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) X Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: X Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 27,000.00 $ 27,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 27,000.00 $ 27,000.00 7 years / 100,000 miles Replaced item(s): Item Disposition Method $ 27 000.00 Village Lease 2002 S -10 pickup Auction Grant Developer Fees Debt Service Other Operating Impact: No additional budget impact. Other Comment: Replace 2002 Chevrolet S -10 pickup truck with a full -size pickup truck. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP7 5 Vehicle 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 256 of 294 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2015 -2019 Fond: General Fond Department: Public Works Division: All Divisions Cost b CIP Year FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year Year # 1 Year # 2 Year # 3 Year # 4 Year # 5 Description Current Inventory Estimated Life Automotive: Utility Service Bucket Truck 2000(1) 12 yc.s 98,500 $ 98,500 Sanitation Collection Truck 2001 (1); 2002 (1); 2004 (1); 2006 (1); 2007 (2); 2009 (1) 10 years 255,000 257,500 260,125 262,725 $ 1,035,350 Grapple Collection Truck 2003 (1) 7 years 130,000 $ 130,000 Street/Puking Area Sweeper 10 Years 57,500 $ 57,500 Dump Truck 2006(1) 12 years 85,000 $ 85,000 F450 Crew Cab Truck 2000(l) 12 years 57,000 $ 57,000 Colorado Pidup Truck 2006(l) 10 years 16,000 $ 16,000 Dodge 2500 RAM Service Body 2006(l) 10 years 26,000 $ 26,000 Small Dump Truck 2000(l) 12 years 31,500 $ 31,500 Dodge 2500 Ram Piclp 2007(l) 10 ears 26,000 $ 26,000 F250 Utility Service Body 2014(l) 10 years $ E350 Service Van 2014(l) 10 years $ Dodge 2500 RAM 2010(l) 10 years $ Ford F150 Pickup Truck 2014(l) 10 years $ F350 Truck Piclp Truck 1995 (1) 12 years $ Ram 3500 Flatbed 20071 15 years $ F350 Truck Piclp Truck 1995 (1) 12 years $ Ford 17150 Pickup Truck 2014(l) 10 years $ Carolina Skiff J Series Work Platform Boat 15 years 12,500 $ 12,500 SubtotalAutomotive: Construction & MyorRenovation: 454,500 413,500 302,125 320,225 85,000 $ 1,575,350 Energy Conservation Retrofits 20 years 30,000 70,000 $ 100,000 PW Puking Lot Drainage & Resurfacing 15 years 130,000 $ 130,000 Asphalt Resurfacing-Streets 2011 10 years 150,000 150,000 150,000 $ 450000 Asphalt Resurfacing- Alle 2013 10 years 150,000 $ 150,000 Service Alley Wall 20 yc.s 100,000 100,000 $ 200,000 Village Wide Sidewalks 2013 25,000 $ 25,000 Public Works Vehicle Work Bay 15 years 50,000 $ 50,000 Subtotal Construction& MyorRenovation achmery & Equipment: 210,000 0 250,000 150,000 $ 1,105,000 Curotto Can Automated Collector 6Years 35,000 35,000 35,000 $ 105,000 Sanitation Service Vehicle 8 years 36,000 18,000 $ 54,000 Front Load Diantisters 7 years 110,000 135,000 $ 245,000 John Deere Combination 1999(l) 15 years 55,000 $ 55,000 Bobcat S570 2013 (1) 10 years $ New Holland Tractor 2006(l) 15 years $ Eannan River Irrigation Pump Station 15 years 80,000 $ 80,000 Subtotal Machinery &Equipment 190,000 206,000 108,000 35,000 $ 539,000 Estimated Total Cost $ 854,500 $ 1,114,500 $ 660,125 $ 505,225 $ 85,000 $ 3,219,350 Funding Source FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village-General Fund 854,500 1,114,500 660,125 505,225 85,000 $ 3,219,350 Grant $ Other $ Estimated Total Funding $ 854,500 $ 1,114,500 $ 660,125 $ 505,225 $ 85,000 $ 3,219,350 Annual Operating Cost Increases Created by Project: $ (94,600.00) Description of Operating Impact: Decrease in electricity operating expense by $80,000 annually. Decrease in annual contract service expense of $14,600, increase in operational service level, and increase in vehicle maintenance cost. FY 2015 Adopted Budget Page 257 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Public Works Project Title: Front Load Sanitation Collection Truck Division: Sanitation Description/Detail: Front -Load Sanitation Collection Truck conversion from Rear -Load Packer Trucks. Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) X Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: • Scheduled replacement Number of units requested: 1 X Present equipment obsolete • Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 255,000.00 $ 255,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount - $ - Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 255,000.00 $ 255,000.00 10 Years Replaced item(s): Item Disposition Method $ 255,000.00 Village Lease Grant Developer Fees Vehicle # 66 Surplus Auction Debt Service Other Operating Impact: Other Comment: The Sanitation Division fleet is proposed to be converted from Rear -Load Packer Collection vehicles to Reduction in annual maintenance expense associated with this vehicle. Front -Load Collection vehicles. Front -Load Collection vehicles provide greater flexibility and insure our capability to continue the Village's unique sanitation collection service. This conversion will reduce annual operating expenses and allow for the development of new revenue sources. Once the conversion is complete, we anticipate a reduction in fleet size by one (1) collection vehicle and reduction in staff of 20% or four (4) FTE. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 5 Vehicle 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 258 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Public Works Project Title: Front Load Dumpsters (200 Commercial) Division: Sanitation Description/Detail: Front -load dum ster route conversion. Commercial customer dumpsters. Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 110,000.00 $ 110,000.00 X Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 110,000.00 $ 110,000.00 7 Years Replaced item(s): Item Disposition Method $ 110,000.00 Village Lease Grant Developer Fees N/A N/A Debt Service Other Operating Impact: Other Comment: In conjunction with the Sanitation Division fleet conversion, it will be necessary to complete a full route conversion from rear -load to front -load dumpsters. The route conversion would eliminate the costly expense to businesses and multi - family buildings in purchasing and maintaining dumpsters. Additionally, the conversion will reduce Public Works annual operating expenses and allow for the development of a new revenue source. Salvage value for replaced dumpsters is anticipated to be $20,000. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 259 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Public Works Project Title: Carolina Skiff J Series Platform Boat Division: Streets & Grounds Description/Detail: Public Works proposes the purchase of a 2014 Carolina Skiff J Series work boat. Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) X Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total X Improve procedures, records, etc. Purchase Price 12,500.00 $ 12,500.00 Increased safety PIns: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount - $ - X Other (Please specify) Net Purchase Cost $ 12,500.00 $ 12,500.00 Estimated Useful Life in Years: 15 -20 Years Funding Source (List Amount): Replaced item(s): Item Disposition Method $ 12,500.00 Village Lease Grant Developer Fees N/A N/A Debt Service Other Operating Impact: Other Comment: Public Works proposes the purchase of a 2014 Carolina Skiff J Series work boat. The boat would allow water level access to outfalls for the purpose of inspection and maintenance. The Reduction in annual operating expense for contract services. boat is designed for confined area swallow water work. The proposal includes boat, 30HP motor, and trailer. The boat is equipped for working and storage of equipment and gear. It does not include rod holders, bait wells, coolers, or a fish box. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 5 Vehicle 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 260 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Public Works Project Title: Grapple Collection Truck Division: Sanitation Description/Detail: Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) X Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 130,000.00 $ 130,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount - $ - Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 130,000.00 $ 130,000.00 Replaced item(s): Item Disposition Method $ 130,000.00 Village Lease Grant Developer Fees N/A N/A Debt Service Other Operating Impact: Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 5 Vehicle 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 261 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Public Works Project Title: Vehicle Replacement Division: Streets & Grounds Description/Detail: Replacement of 2000 Ford F450 Crew Cab. Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) X Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: X Scheduled replacement Number of units requested: 1 X Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 57,000.00 $ 57,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost $ 57,000.00 $ 57,000.00 Estimated Useful Life in Years: 12 Years Funding Source (List Amount): Replaced item(s): Item Disposition Method $ 57,000.00 Village Lease Grant Developer Fees Vehicle PW # 34 Surplus Auction Debt Service Other Operating Impact: Other Comment: Public Works Streets & Grounds Division vehicle 434 is a 2000 Ford F450 Crew Cab Flatbed. Reduction in annual maintenance expense associated with this equipment. Additionally, due to changes in operational means and methods, this vehicle is operationally obsolete. The proposed replacement vehicle is a 2014 Ford F450 Crew Cab High -Wall Dump -Bed. The replacement vehicle has a greater towing capacity, high -wall aluminum bed, and the ability to dump the bed. These options provide greater capability and reduce staff time dedicated to tasks. We anticipate recovering $7,000 with the surplus sell of the existing vehicle. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 5 Vehicle 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 262 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Public Works Project Title: Farman River Irrigation Pump Station Division: Streets & Grounds Description/Detail: Public Works proposes the construction of a dual pump station in place of the existing. Ca ital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 X Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 80,000.00 $ 80,000.00 Increased safety Plus: Installation or other costs - $ - X Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 80,000.00 $ 80,000.00 15 Years Replaced item(s): Item Disposition Method $ 80,000.00 Village Lease Grant Developer Fees N/A N/A Debt Service Other Operating Impact: Other Comment: Reduction in annual operating expense and IQ irrigation water. The Village relies on a single (1) 40HP pump and motor to draw water from the C -17 canal ( Earman River) for irrigation. The irrigation locations include Osborne Park, Lakeside Park, Public Safety, Village Hall, Library, Veteran's Park, U.S. 1 medians, and Country Club golf course. Public Works proposes the construction of a dual pump station in place of the existing. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 263 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Public Works Project Title: Energy Conservation Retrofits Division: Facility Services Description/Detail: Energy conserving retrofits to Village facilities. Village Hall & Street Lights Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) X Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 30,000.00 $ 30,000.00 Increased safety Plus: Installation or other costs - $ - X Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost $ 30,000.00 $ 30,000.00 Estimated Useful Life in Years: 20 Years Funding Source (List Amount): Replaced item(s): Item Disposition Method $ 30,000.00 Village Lease Grant Developer Fees N/A N/A Debt Service Other Operating Impact: Other Comment: The Village's annual operating expense for electricity is approximately $400,000. Following Reduction it annual electricity charges and maintenance expense. the completion of an energy audit, Public Works seeks to reduce our overall operating Phase 1 - Vil Village Hall &Street Lights expense for electricity by a minimum of 20% or $80,000 annually. This will be accomplished through the installation of energy conserving components such as LED lighting, occupancy sensors, and time -of -use control clocks. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 3 Building Improvement 50,000 No Do not include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 264 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Public Works Project Title: PW Site Drainage & Lot Resurfacing Division: Facility Services Description/Detail: Site drainage improvement to elinate flooding events. Reconfir ure and resurface site layout. Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) X Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 130,000.00 $ 130,000.00 Increased safety Plus: Installation or other costs - $ - X Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 130,000.00 $ 130,000.00 20 Years Replaced item(s): Item Disposition Method $ 130,000.00 Village Lease Grant Developer Fees N/A N/A Debt Service Other Operating Impact: Other Comment: N/A Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 3 Building Improvement 50,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 265 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Public Works Project Title: Public Works Vehicle Work Bay Division: Facility Services Description/Detail: Construct a vehicle maintenance work bay. Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) X Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 50,000.00 $ 50,000.00 Increased safety Plus: Installation or other costs - $ - X Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 50,000.00 $ 50,000.00 20 Years Replaced item(s): Item Disposition Method $ 50,000.00 Village Lease Grant Developer Fees N/A N/A Debt Service Other Operating Impact: Other Comment: Meet vehicle maintenance needs for Sanitation Division equipment changes. In conjunction with the Sanitation Division fleet conversion, it will be necessary to construct a vehicle work bay at the Public Works complex. The existing facility is not equipped to maintain front -load collection vehicles and requires a retrofit. This work bay will also be utilized in the repair and maintenance of Public Safety Fire Rescue vehicles. Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 3 Building Improvement 50,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 266 of 294 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2015 -2019 Fund: Cencral Ruud Department: Parks & Recreation Division: All Divisions Cost by Cl P Year FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Automotive: Sport Utility Vehicle / Blazer 2011(l) 10 years $ Mini -Bus 2000 (1) 2013 (1) 12 years $ Pick Up truck 2014(l) 9 yem $ Subtotal Automotive: - - - - $ - Machinery & Equipment- Package A/C Units 2001 (2) 2002 (4) 12 years 22,000 $ 22,000 Lightning Detection System 2008, 2011, 2014 10 years 15,000 $ 15,000 Pool Heaters 2007 (2) 7 yeus 35,000 35,000 $ 70,000 Chlorination feeder 1997 10 years 15,000 $ 15,000 Gym Divider 1982 20 years 15,000 $ 15,000 Co=mity Center Lighting Conversion 1989 15 years 12,000 $ 12,000 Indoor bleachers 2014 25 years $ P=p & well 2012 20 years $ Relight Osborne Park 2013 20 years $ Subtotal Machinery & Equipment 87,000 47,000 - 15,000 - $ 149,000 Playground & Outside Equipment- PlaygromdEquipmmt Various Parks 12 years 45,000 45,000 $ 90,000 Subtotal Playground & Outside Equipment - 45,000 - - 45,000 $ 90,000 Construction & Major Renovation: Kiddie Pool Renovation 20 years 150,000 $ 150,000 Pool Resurfacing 2011 15 years $ P=p Room Renovation 2011 25 years $ Memorial Park 2013 20 years $ Co=mity Center Puking Lot Resurfacing 20 years 40,000 $ 40,000 Anchorage Park Renovation - Phase 2 ( *) See note 20 years 2,100,000 $ 2,100,000 Subtotal Construction & Major Renovation 2,100,000 190,000 - - - $ 2,290,000 Furniture & Fixtures: Subtotal Furniture & Fixtures Estimated Total Cost $ 2,187,000 $ 282,000 $ $ 15,000 $ 45,000 $ 2,529,000 Funding Source FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 87,000 282,000 15,000 45,000 $ 429,000 Grant 2,100,000 $ 2,100,000 Developer Contribution $ Other Estimated Total Funding $ 2,187,000 $ 282,000 $ $ 15,000 $ 45,000 $ 2,529,000 ( *) The Village will appropriate any grant matching requirements upon notification of grant approval Description of Operating Impact: No operating Impact FY 2015 Adopted Budget Page 267 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Parks & Recreation Project Title: Community Center gymnasium divider Division: Recreation Description/Detail: Replacement of the existing main court divider at the Community Center gymnasium Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: X Scheduled replacement Number of units requested: I Present equipment obsolete X Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 15,000.00 $ 15,000.00 X Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 15,000.00 $ 15,000.00 20 years Replaced item(s): Item Disposition Method $ 15,000.00 Village Lease Gym divider Retire & dispose Grant Developer Fees Debt Service Other Operating Impact: scheduled replacement Other Comment: divides the gym in half to allow two events to happen at the same time Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 268 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Parks & Recreation Project Title: Chlorination Feeder Division: Pool Description/Detail: Replacement of existing feeder Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: X Scheduled replacement Number of units requested: I Present equipment obsolete X Replace worn -out equipment Per Unit Total X Improve procedures, records, etc. Purchase Price 15,000.00 $ 15,000.00 X Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 15,000.00 $ 15,000.00 7 years Replaced item(s): Item Disposition Method $ 15,000.00 Village Lease Chlorination Feeder Retire & dispose Grant Developer Fees Debt Service Other Operating Impact: Needed to safely and correctly monitor the daily chemicals Other Comment: at the pool Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 269 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Parks & Recreation Project Title: Air Condition units Division: Recreation Description/Detail: Replacement of two existing air condition units at the Community Center gymnasium Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: X Scheduled replacement Number of units requested: 2 Present equipment obsolete X Replace worn -out equipment Per Unit Total X Improve procedures, records, etc. Purchase Price 11,000.00 $ 22,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 11,000.00 $ 22,000.00 12 years Replaced item(s): Item Disposition Method $ 22,000.00 Village Lease Air Condition units Retire & dispose Grant Developer Fees Debt Service Other Operating Impact: Normal replacement Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 270 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Parks & Recreation Project Title: Pool Heater Division: Pool Description/Detail: Replacement of existing pool heater Capital Account (Check Appropriate): X Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: X Scheduled replacement Number of units requested: 1 Present equipment obsolete X Replace worn -out equipment Per Unit Total X Improve procedures, records, etc. Purchase Price 35,000.00 $ 35,000.00 Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 35,000.00 $ 35,000.00 7 years Replaced item(s): Item Disposition Method $ 35,000.00 Village Lease MSCPN 1261 Heater Retire & dispose Grant Developer Fees Debt Service Other Operating Impact: Increase pool accessibility during the winter months Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 4 Machinery & Equipment 5,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 271 of 294 Village of North Palm Beach Capital Request Form FY 2014 -2015 Fund: General Fund Department: Parks & Recreation Project Title: Anchorage Park Phase 2 Division: Recreation Description/Detail: Continue with the renovation of Anchorage Park Capital Account (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) X Construction & Major Renovation ( #66210) Other Capital ( #66000) Developer Fees Capital Purchase ( #66005) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete Replace worn -out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 2,100,000.00 $ 2,100,000.00 Increased safety Plus: Installation or other costs $ X Construction/Major Improvement Less: Trade -in or other discount $ Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 2,100,000.00 $ 2,100,000.00 Replaced item(s): Item Disposition Method Village Lease 2,100,000.00 Grant Developer Fees Debt Service Other Operating Impact: Project will be detennined by grantfunding Other Comment: Capital Check (Please enter your selection # from the choices provided below): Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP? 1 Land Improvement 25,000 Yes Include in CIP Selection #: Capital Category: Capitalization Threshold: 1 Land Improvement 25,000 2 Building 50,000 3 Building Improvement 50,000 4 Machinery & Equipment 5,000 5 Vehicle 5,000 6 Infrastructure 250,000 FY 2015 Adopted Budget Page 272 of 294 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2015 -2019 Fund: Country Club Department: All Departments Division: All Divisions Cost by CIP year FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Automotive: Beverage Cart 2013(l) 4 years 15,000 $ 15,000 Golf carts w/ GPS systems 2013 (80) 3 years 440,000 $ 440,000 Carry Alls 2013 (2) 3 years 18,000 $ 18,000 Driving Range Cart 2014(l) 4 years 11,000 $ 11,000 SuhtotalAutomotive 458,000 26,000 $ 484,000 Machinery & Equipment: Suhtotal Machinery & Equipment - - $ Construction and Major Renovation: Country Club Parking Lot 2011 10 years $ $ Suhtotal Construction and Major Renovation $ - Estimated Total Cost $ $ 458,000 $ $ 26,000 $ $ 484,000 Funding Source FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 26,000 $ 26,000 Grant $ - Lease 458,000 $ 458,000 Estimated Total Funding $ $ 458,000 $ $ 26,000 $ $ 484,000 Annual Operating Cost Increases Created by Project: $ Description of Operating Impact: No operating impact FY 2015 Adopted Budget Page 273 of 294 FY 2015 Adopted Budget Page 274 of 294 FUNCTION/PROGRAM GENERAL GOVERNMENT Number of Parcels PUBLIC WORKS Street Maintenance (No. of lane miles maintained) Sanitation (Tons of Refuse Collected) No. of collection units for solid waste (residential) Number of vehicles maintained Number of repair overlays completed (miles) PUBLIC SAFETY Number of arrests by police officers Number of traffic citations issued EMS average response times (minutes) Number of EMS calls COMMUNITY DEVELOPMENT & PLANNING Building Department - Number of Permits Number of code enforcement violations Number of code violations brought to board /magistrate (Calendar Yr End) RECREATION Number of community events presented Number of registrants in athletic programs LIBRARY Library - Number of Volumes OTHER GOVERNMENT Country Club Number of Golf Members Number of Tennis Members VILLAGE OF NORTH PALM BEACH OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Unaudited 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 ( * *) - - 7,411 7,422 7,472 7,466 7,466 7,473 7,470 7,470 31.155 31.155 31 31 31 31 31 31 31 31 14,037 13,203 12,085 11,974 10,667 10,165 9,962 10,065 10,720 7,450 7,519 7,558 7,152 7,163 7,214 7,070 7,071 7,076 7,471 7,471 95 95 104 104 110 110 98 98 111 98 2.462 2.935 2 3 2.5 2.71 - - - - 331 410 545 549 448 402 260 211 216 96 5,743 4,272 4,269 5,520 6,305 4,951 2,564 2,566 1,254 1,061 3.98 4.69 4.73 5.17 5.01 5.12 5.19 5.26 5.11 5.60 965 1,056 1,034 1,114 1,214 1,146 1,179 1,326 1,296 759 201 (1) 1,875 1,619 1,548 1,744 1,616 1,835 2,480 3,016 - 1,767 1,617 729 613 391 575 817 790 1,047 165 144 126 115 73 38 72 100 62 21 22 21 24 23 28 28 38 49 37 41 1,400 1,520 1,600 1,400 1,125 1,005 1,260 1,311 2,074 1,205 54,074 47,371 42,372 33,122 35,681 39,277 40,658 43,340 44,966 46,313 - 365 579 406 407 354 298 283 262 249 136 171 171 180 184 173 162 190 191 (1) An accurate number of building permits issued for 2006 is not available - computer systems crash. Source: Village of North Palm Beach U.S. Census Bureau FY 2015 Adopted Budget Page 275 of 294 VILLAGE OF NORTH PALM BEACH PRINCIPAL EMPLOYERS Unaudited Employer Palm Beach Country School Board Tenet Health Care Corp (2) Palm Beach County Government State Government Federal Government NextEra Energy (Florida Power & Light) G4S (Wachenhut Corp) Florida Alantic University Hospital Corporation of America (HCA) (1) Veterans Health Administration Boca Raton Resort & Club Bethesda Memorial Hospital Boca Raton Regional Hospital The Breakers Hotel Total 2012 ** 0.61% Percentage 0.48% of Total Employees Employment 20,810 3.36% 6,100 0.98% 5,383 0.87% 3,804 0.61% 3,000 0.48% 2,980 0.48% 2,714 0.44% 2,700 0.44% 1,292 0.21% 2,643 0.43% 2,250 0.36% 1,800 0.29% 55,476 8.95% Source: Business Development Board of Palm Beach County * Employer: Palm Beach County Information is not available for the Village of North Palm Beach. ** Percentage of total employment is calculated using Palm Beach County's available labor force in each of the respective years presented. * ** FY 2013 data was not available - FY 2003 & 2012 data presented Notes: (1) Formerly Columbia Palm Beach Health Care Systems, Inc 2003 0.41% 1,800 Percentage 1,700 of Total Employees Employment 18,677 3.19% 3,040 0.52% 9,000 1.54% 8,216 1.40% 5,819 0.99% 2,800 0.48% 1,400 0.24% 4,000 0.68% 2,380 0.41% 1,800 0.31% 1,700 0.29% 1,800 0.31% 60,632 10.36% FY 2015 Adopted Budget Page 276 of 294 VILLAGE OF NORTH PALM BEACH NET ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS Unaudited Real Property Fiscal Year Ended Tax Roll Residential Commercial Personal Total Net Market - Total Direct Sept 30, Year Property Property Property Assessed Value Tax Rate 2006 2005 1,441,249,707 179,827,665 44,422,817 1,665,500,189 6.8000 2007 2006 1,700,678,282 235,776,768 45,084,335 1,981,539,385 6.3000 2008 2007 1,744,202,888 229,300,592 43,735,861 2,017,239,341 6.1000 2009 2008 1,575,367,916 230,599,951 41,471,282 1,847,439,149 6.6977 2010 2009 1,394,954,867 221,443,121 40,552,276 1,656,950,264 6.9000 2011 2010 1,295,097,223 210,844,220 38,261,607 1,544,203,050 6.9723 2012 2011 1,265,549,795 189,284,601 33,303,512 1,488,137,908 6.9723 2013 2012 1,254,302,880 195,770,816 30,033,151 1,480,106,847 6.9723 2014 2013 1,287,481,785 203,512,929 33,792,851 1,524,787,565 6.8731 2015* 2014 1,359,900,450 214,677,154 34,611,240 1,609,188,844 7.3300 Note: Assessed values are established by the Palm Beach Property Appraiser's office as of January 1, each year. Assessments were increased to 100% of market value as of 1980. Property in the Village is reassessed each year. Property is assessed at actual value, therefore the assessed values are equal to actual value. Tax rates are per $1,000 of assessed value. Source: *Palm Beach County Property Appraiser Preliminary Information FY 2015 Adopted Budget Page 277 of 294 VILLAGE OF NORTH PALM BEACH CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Unaudited Source: Village of North Palm Beach FY 2015 Adopted Budget Page 278 of 294 2005 2006 2007 2008 2009 2010 2011 2012 2013 Function/Program: General Government No. of General Government Buildings 11 11 11 11 23 23 23 23 23 Public Works Square Miles 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18 Miles of Streets 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 Number of Street Lights (within core surroundings) 425 425 425 513 513 513 513 513 513 Public Safety Fire: Number of Stations 1 1 1 1 1 1 1 1 1 Number of Fireman & Officers 8 0 0 0 0 0 0 0 0 Number of Firemen/Paramedics/EMTs 0 23 23 23 23 23 23 22 22 Number of Fire Captains 0 0 0 0 0 0 0 1 1 Police/EMS Protection: Number of Stations 1 1 1 1 1 1 1 1 1 Number of Policemen & Officers 35 33 32 32 31 31 31 28 28 Number of Police Captains 0 0 0 0 0 0 0 2 2 EMS Protection 13 0 0 0 0 0 0 0 0 Leisure Services Recreation Number of Parks 4 4 4 4 4 4 4 4 4 Public Tennis Courts 4 2 2 2 2 2 2 2 2 Swimming Pool I I I 1 1 1 1 I 1 Number of Marinas I I I 1 1 1 1 I 1 Library Number of Libraries I I 1 1 1 1 1 1 1 Number of Volumes 54,074 47,371 42,372 33,122 35,681 39,277 40,658 43,340 44,966 Other Government Country Club Golf Course 1 1 1 1 1 I I I 1 Driving Range 1 1 1 1 1 I I I 1 Tennis Courts 10 10 10 10 10 10 10 10 10 Restaurant 0 0 0 0 0 1 1 1 1 Snack Bar 0 0 0 0 0 1 1 1 1 Source: Village of North Palm Beach FY 2015 Adopted Budget Page 278 of 294 VILLAGE OF NORTH PALM BEACH RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS Unaudited Note: Details regarding the Village's outstanding debt may be found in the notes to the financial statements. * 2010 Median Household Income was used for calculation - 2011 Income was not available due to agency software upgrades * * 2010 Population was used for calculation - 2011's Population was not available due to agency software upgrades N/A Data not available. FY 2015 Adopted Budget Page 279 of 294 Business -type Activities Fiscal Year Percent of Ended Loans Capital Loans Capital Median Personal Per Sent 30, Pam Leases Pam Leases Total Income (1) Capita 2004 6,376,387 433,855 411,573 7,221,815 N/A 592.05 2005 5,754,677 275,840 454,131 6,484,648 N/A 513.31 2006 4,941,765 209,224 5,185,978 10,336,967 17.20% 786.20 2007 4,280,842 81,100 5,026,895 9,388,837 14.67% 715.61 2008 3,605,639 40,097 4,662,833 192,892 8,501,461 12.92% 692.64 2009 2,250,000 - 4,383,033 97,049 6,730,082 10.14% 583.15 2010 - - 4,090,284 235,176 4,325,460 6.74% 371.64 2011 - - 3,844,928 173,084 4,018,012 *6.26% * *345.22 2012 - - 3,608,294 106,933 3,715,227 5.98% 303.51 2013 - - 3,357,875 396,055 3,753,930 6.28% 305.37 Note: Details regarding the Village's outstanding debt may be found in the notes to the financial statements. * 2010 Median Household Income was used for calculation - 2011 Income was not available due to agency software upgrades * * 2010 Population was used for calculation - 2011's Population was not available due to agency software upgrades N/A Data not available. FY 2015 Adopted Budget Page 279 of 294 VILLAGE OF NORTH PALM BEACH PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND 2004 Unaudited Source: Palm Beach Country Appraiser Note: Assessed values are established by the Palm Beach Property Appraiser's offices as of January 1, each year. FY 2015 Adopted Budget Page 280 of 294 2013 2004 Percentage Percentage of Total of Total Village Net Village Net Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayers Value Rank Value Value Rank Value Olen Residential Realty 19,464,791 1 1.27% 17,830,332 1 1.39% Old Port Cove Equities, Inc 17,956,563 2 1.18% Florida Power & Light 16,063,163 3 1.05% Sanctuary Bay Trust Corporation 15,461,523 4 1.01% 13,491,211 2 1.05% New Country Motor Cars 10,702,476 5 0.70% Crystal Tree NPB 9,939,914 3 0.77% Wolfchase Associates, LLC 8,600,000 4 0.67% Crystal Tree Property Owners 7,000,000 6/7 0.46% CF02 Palm Beach III LP 7,000,000 6/7 0.46% Old Port Cove Holdings, Inc 6,663,383 8 0.44% Bozzuto, Michael A 6,047,908 9 0.40% Greater Fla Inv CO 5,840,000 5 0.45% Village Shoppes at US 1, LLC 4,770,298 10 0.31% Transcontinental Atrium, Inc 4,590,000 6 0.36% 701 US One, Inc 3,600,000 7 0.28% Pavilion Office Center 3,240,000 8 0.25% Old Port Cove Dev. 3,162,597 9 0.25% Developers of Northlake, Inc 3,143,442 10 0.24% Total $ 111,130,105 7.28% $ 73,437,496 5.71% Source: Palm Beach Country Appraiser Note: Assessed values are established by the Palm Beach Property Appraiser's offices as of January 1, each year. FY 2015 Adopted Budget Page 280 of 294 VILLAGE OF NORTH PALM BEACH PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS Unaudited Collected within Source: Palm Beach Country Property Appraiser * Preliminary Information available from the Tax Collector FY 2015 Adopted Budget Page 281 of 294 the Fiscal Year Total Collections Fiscal Year Total Taxes of the Levy Collections in to Date Ending Tax Roll Levied for Percent Subsequent Percent Sept 30, Year Fiscal Year Amount of Levy Years Amount of Levy 2005 2004 10,463,873 10,059,478 96.14% 9,476 10,068,954 96.23% 2006 2005 11,329,648 10,690,869 94.36% 172,744 10,863,613 95.89% 2007 2006 12,624,307 11,802,457 93.49% 228,352 12,030,809 95.30% 2008 2007 12,360,135 11,546,732 93.42% 333,756 11,880,488 96.12% 2009 2008 12,401,519 11,530,384 92.98% 349,642 11,880,026 95.79% 2010 2009 11,564,281 10,683,829 92.39% 284,004 10,967,833 94.84% 2011 2010 10,793,319 10,097,289 93.55% 298,514 10,395,803 96.32% 2012 2011 10,424,715 9,992,145 95.85% 15,616 10,007,761 96.00% 2013 2012 10,358,172 9,948,550 96.05% 36,366 9,984,916 96.40% 2014* 2013 10,480,017 10,108,210 96.45% 47,346 10,155,556 96.90% Source: Palm Beach Country Property Appraiser * Preliminary Information available from the Tax Collector FY 2015 Adopted Budget Page 281 of 294 VILLAGE OF NORTH PALM BEACH PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS Unaudited Note: All millage rates are based on $1 for every $1,000 of assessed value. Source: North Palm Beach: Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments (1) Overlapping rates are those of local and county governments that apply to property owners within the Village of North Palm Beach. Not all overlapping rates apply to all Village of North Palm Beach property owners (i.e. The rates for special districts apply only to the proportion of the government's property owners whose property is located within the geographic boundaries of the special district.) * Proposed Millage Rates for Fiscal Year 2015 FY 2015 Adopted Budget Page 282 of 294 Overlapping Rates (1) Village of Palm Beach Total N. Palm Beach County Palm Special Direct and Fiscal Tax Roll General School Beach Districts Overlapping Year Year Operations District County Rates 2006 2005 6.8000 8.1060 4.7192 2.5042 22.1294 2007 2006 6.3000 7.8700 4.4800 2.3250 20.9750 2008 2007 6.1000 7.3560 3.9813 2.1308 19.5681 2009 2008 6.6977 7.2500 3.9660 2.2570 20.1707 2010 2009 6.9000 7.9830 4.5614 2.4934 21.9378 2011 2010 6.9723 8.1540 4.9960 2.5549 22.6772 2012 2011 6.9723 8.1800 4.9925 2.3433 22.4881 2013 2012 6.9723 7.7780 4.9902 2.3154 22.0559 2014 2013 6.8731 7.5860 4.9852 2.2280 21.6723 2015* 2014 7.3300 7.5940 4.9729 2.1877 22.0846 Note: All millage rates are based on $1 for every $1,000 of assessed value. Source: North Palm Beach: Notice of Ad Valorem Taxes and Non -Ad Valorem Assessments (1) Overlapping rates are those of local and county governments that apply to property owners within the Village of North Palm Beach. Not all overlapping rates apply to all Village of North Palm Beach property owners (i.e. The rates for special districts apply only to the proportion of the government's property owners whose property is located within the geographic boundaries of the special district.) * Proposed Millage Rates for Fiscal Year 2015 FY 2015 Adopted Budget Page 282 of 294 r s� -i c Ale aw FY 2015 Adopted Budget Page 283 of 294 Acronyms The following is a list of acronyms used throughout the text of the budget document. A definition can be found in the Glossary immediately following this section. CAFR . ..................Comprehensive Annual Financial Report CIP ........... ........................Capital Improvement Program CPI .............. ............................... Consumer Price Index COLA ..... ............................... Cost of Living Adjustment EPA ............ ..................Environmental Protection Agency EAR ......... .....................Evaluation and Appraisal Report FEMA .............Federal Emergency Management Association FDEP ........... Florida Department of Environmental Protection FDLE ....................Florida Department of Law Enforcement FDOT ........................Florida Department of Transportation FLC .................. ........................Florida League of Cities FMIT .... ........................Florida Municipal Insurance Trust FRDAP ... Florida Recreation Development Assistance Program FTE .................. ...........................Full Time Equivalent GAAP .................Generally Accepted Accounting Principles GASB ................Governmental Accounting Standards Board GFOA ..................Government Finance Officers Association IAFF .. ...................International Association of Fire Fighters ICMA ................International City Management Association IT ......................... ....................Information Technology LCIR ... Legislative Committee on Intergovernmental Relations LOS ......................... ..........................Level of Service NIMS ......................National Incident Management System NPDES ........ National Pollutant Discharge Elimination System OPEB ... ..........................Other Post - Employment Benefits RBR ......................... ...........................Roll -Back Rate SFWMD ............... South Florida Water Management District SOP ............ .......................Standard Operating Procedure TRIM ........................ ..........................Truth In Millage FY 2015 Adopted Budget Page 284 of 294 Glossary The definitions of terms listed are provided to assist the reader in the understanding of terminology used throughout the text of the budget document. Account: A term used to identify an individual asset, liability, expenditure, control, revenue control, encumbrance control or fund balance. Accountability: The condition, quality, fact or instance of being obliged to report for actions or outcomes. Accounting System: The total structure of records and procedures which discover, record, classify, summarize and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components. Accrual Basis of Accounting: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of the related cash flows. Accumulated Depreciation: The total depreciation taken for an asset since it was placed in service. Actuarial: A methodology that makes determinations of required contributions to achieve future funding levels that addresses risk and time. Ad Valorem Taxes: A tax based on the assessed value of property, to include real and personal property. Adopted Budget: The budget as it is approved by the Village Council prior to the beginning of each fiscal year. Amended Budget: The adopted budget that incorporates all operating transfers and approved budget amendments (changes in the budget total that are approved subsequent to initial adoption). Annexation: The incorporation of land into an existing city with a resulting change in the boundaries of that city. Appropriation: An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited in amount to the time it may be expended. Assessed Valuation: A valuation set upon real estate or other property by the county assessor and the state as a basis for levying taxes. Asset: Resources owned or held by a government which has monetary value. FY 2015 Adopted Budget Page 285 of 294 Assigned Fund Balance: Fund Balance reporting category which refers to amounts a government intends to issue for a specific purpose. Audit: A test of management's accounting system to determine the extent to which internal accounting controls are both available and being used. It concludes in a written opinion of its findings. Available Fund Balance: Funds remaining from the prior year which are available for appropriation and expenditure in the current year. Balance Sheet: A statement of financial condition as of a given date. Balanced Budget: A budget in which planned funds available equal planned expenditures. Budget: An annual financial plan that identifies revenues, specifies the type and level of services to be provided and establishes the amount of money which can be spent. Budget Amendment: The process by which unanticipated changes in revenue or expenditures are made a part of the budget, thereby amending it. Budget Calendar: A schedule of key dates which the Village follows in the preparation, adoption and administration of the budget. Budget Message: A general discussion of the proposed budget as presented in writing by the Village Manager to the Village Council. Budget Transfer: An action which changes budgeted amounts at the department, division, and /or object code level of control with offsetting increases and decreases in budgeted line items. Budgetary Basis: The basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash or modified accrual. Budgetary Control: The management and control of the budget within limitation of the approved appropriations and available resources. Budget Document: The official written statement - document which presents the proposed budget to the council /legislative body. Budget Summary: Categories of expenditures function and category. or revenue classified by major Capital Improvement Plan (CIP): A multi -year plan of proposed capital outlays to be incurred each year over a period of five years to meet capital needs arising from the Village's long -term needs. The minimum threshold for a capital outlay to be included in the CIP is $10,000. FY 2015 Adopted Budget Page 286 of 294 Capital Outlay: The cost(s) associated with the acquisition of land, land improvements, buildings, building improvements, construction in progress, machinery and equipment, vehicles and infrastructure, and other tangible or intangible assets that are used in operations and that have an initial useful life extending beyond a single reporting period. Capital Projects Fund: Type of Governmental Fund established to account for the acquisition or construction of major capital facilities, other than those accounted for in proprietary or trust funds. Comprehensive Annual Financial Report (CAFR): Prepared at the close of each fiscal year to show the actual audited condition of the Village's funds and serve as the official public record of the Village's financial status and activities. Committed Fund Balance: Fund Balance reporting category which refers to amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government's highest level of decision - making authority. Consumer Price Index (CPI): A statistical description of price levels provided by the United States Department of Labor. The index is used as a measure of the increase in the cost of living. Contingency: An appropriation of funds occur during the fiscal year. to cover unforeseen events that Contractual Services: A cost related to a legal agreement. Cost -of- Living Adjustment (Market Adjustment): An increase in salaries to offset the adverse effect of inflation on compensation. Debt Limit: The maximum amount of gross or net debt which is legally permitted. Debt Ratios: Comparative statistics showing the relationship between the issuer's outstanding debt and such factors as its tax base, income or population. Debt Service: Principal and interest requirements on outstanding debt according to a predetermined payment schedule. Deficit: The excess of the liabilities of a fund over its assets. The excess of expenditures over revenues during an accounting period. Defined Benefit Plan: A pension plan that has terms specifying the amount of benefits to be provided after separation of employment; to be distinguished from a defined contribution plan in which the plan specifies the amount of the contribution to the plan. Department: A major work unit or functional unit having related activities aimed at accomplishing a major service or regulatory program for which the Village is responsible. Depreciation: The decrease in value of physical assets due to use and the passage of time. FY 2015 Adopted Budget Page 287 of 294 Division: A section of a department or government that is responsible for dealing with a particular area of policy or administration, or a particular task or function. Economic Development: The process of attracting new businesses by use of incentives or innovative financing methods. Effectiveness: Producing a decided, decisive or desired effect. Efficiency: Effective operation as measured by a comparison of production with cost. EmWover Contribution: A term used to describe contributions actually made by the employer in relation to the annual required contribution (ARC) of the employer (in the context of pension benefits). Encumbrance: Obligations in the form of purchase orders, which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up. Enterprise Fund: A self supporting fund used to account for operations that provide a service to citizens financed primarily by a user charge. Net income is sufficient for capital maintenance, public policy, management control, accountability or other purposes. Environmental Protection Agency (EPA): The Federal agency charged with protecting human health and with safeguarding the natural environment: air, water, and land. Evaluation and Appraisal Report (EAR): A State - mandated report which evaluates how successful a community has been in addressing major community land -use planning issues through implementation of its comprehensive plan. Expenditures: Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service and capital outlay. Federal Emergency Management Association (FEMA): Agency of the US Government tasked with Disaster Mitigation, Preparedness, Response & Recovery planning. Fiduciary Funds: Trust and /or agency funds used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, other governments, and /or other funds. Fines and Forfeitures: Revenues derived from penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations and for neglect of official duty; for example, confiscated property. Fiscal Year (FY): A twelve month period of time to which the annual budget applies and at the end of which a government determines its financial position and results of operations. The fiscal year for the Village is October 1 to September 30' FY 2015 Adopted Budget Page 288 of 294 Fixed Assets: Assets of a long -term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, and machinery and equipment. Florida Department of Environmental Protection (FDEP): A federal agency charged with proposing and enforcing environmental law. Florida Department of Transportation (FDOT): The agency charged with the establishment, maintenance, and regulation of public transportation in the state of Florida. Florida Department of Revenue (FDOR): The lead agency in state government for the collection of general tax administration. Florida League of Cities (FLO: Comprised of City officials who wished to unite the municipal governments in Florida for the purpose of shaping legislation, sharing the advantages of cooperative action, and exchanging ideas and experiences established the League in 1922. Florida Municipal Insurance Trust (FMIT): A trust designed to provide cost effective insurance coverage for Florida's not for profit agencies. Florida Recreation Development Assistance Program FRDAP : A competitive grant program that provides financial assistance to local governments for development or acquisition of land for public outdoor recreational purposes. Franchise Fees: Fees levied on a corporation in return for granting a privilege sanctioning a monopoly or permitting the use of public property, usually subject to regulation by the governing body. FTE: Full -Time Equivalent, which is calculated on the basis of the number of hours that have been budgeted for a particular position. Full -Time Position: A position which qualifies for full Village benefits, usually required to work 40 hours per week. Fund: An independent fiscal and accounting entity with self - balancing set of accounts recording cash and /or other resources together with all related liabilities, obligations, reserves and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance: The fund equity of governmental funds. Changes in fund balances are the result of the difference of revenues to expenditures. Fund Type: In governmental accounting, all funds are classified into eight generic fund types; General, Special Revenue, Debt Service, Capital Projects, Special Assessment, Enterprise, Internal Service and Trust & Agency. General Fund: A fund used to account for the receipt and expenditure of resources traditionally associated with local government. FY 2015 Adopted Budget Page 289 of 294 General Obligation Bonds: When a government pledges its full faith and credit to the repayment of the bonds it issues, those bonds are referred to as general obligation bonds. General Revenue: The revenues of a government other than those derived from and retained in an enterprise. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of /and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statement of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting principles at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. Goal: A statement of broad direction, purpose or intent based on the needs of a community. A goal is general and timeless; that is, it is not concerned with a specific achievement in a given period. Government Finance Officers Association (GFOA): The professional association of state /provincial and local finance officers in the United States and Canada. Governmental Accounting Standards Board (GASB): An established national board, which governs financial reporting standards on state and local government levels throughout the United States of America, with its main headquarters in Chicago, IL. Governmental Funds: Funds that account for the activities of a local government's operations. They can be classified into four generic fund types: general fund, special revenue funds, capital projects funds, and debt service funds. Grants: Contributions or gifts of cash or other assets from another government to be used or expended for a specific purpose, activity or facility. Interfund Transfers: The movement of moneys between the funds of a governmental entity. Intergovernmental Revenues: Revenues collected by one government and distributed to another level of government. International City Management Association (ICMA): The professional and educational organization for chief appointed managers, administrators and assistants in cities, towns, counties and regional entities. Infrastructure: The physical assets of a government (i.e. streets, water, sewer, public buildings and parks). Legislative Committee on Intergovernmental Relations LCIR : The State of Florida's Legislative Committee on Intergovernmental Relations; provides some intergovernmental revenue estimates for budgetary purposes. FY 2015 Adopted Budget Page 290 of 294 Level of Service (LOS): Services or products which comprise actual or expected output of a given program. Local Option Gas Tax: A tax established in 1983 to fund transportation- related improvements. Long -Term Debt: Debt liability due after one year or longer. Maior Fund: A fund whose revenues, expenditures /expenses, assets, or liabilities (excluding extraordinary items) are at least 10% of corresponding totals for all governmental or enterprise funds and at least 5% of the aggregate amount for all governmental and enterprise funds for the same item. Maximum Millne Rate: The maximum millage that a county or municipality may levy with a simple majority vote of the governing body; other voting requirements will allow a municipality to adopt a millage rate in excess of the maximum millage rate. Mill: The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Millage: Property tax levy stated in terms of dollars and cents for every thousand dollars of assessed property value. Mission: The mission statement is a brief summary of why a program exists and what it is trying to achieve. It tells what the department does, who they do it for and why. The statement is specific enough to describe the program's purpose but general enough to last into the future. Modified Accrual Basis: The accrual basis of accounting adopted for the governmental fund type. In this basis of accounting, expenditures are recognized when the goods or services are received and revenues, such as taxes, are recognized when measurable and available to pay expenditures in the current period. MUNIS: The Village's financial software system Municipality: A primarily urban political unit having corporate status and usually powers of self - government. National Incident Management System (NIMS): Core set of doctrine, concepts, principles, terminology, and organizational processes that enable effective, efficient, and collaborative incident management across all emergency management and incident response organizations and disciplines. Non - major Fund: A fund that does not meet the definition of a major fund (see definition for major fund). Non - operating Expenses: Expenses which are not directly related to the fund's primary service activities. Non - operating Revenues: Revenues which are incidental to, or by- products of, the fund's primary service activities. FY 2015 Adopted Budget Page 291 of 294 Non - spendable Fund Balance: Fund Balance reporting category which includes amounts that are not in a spendable form or are required to be maintained intact. Objective: A simply stated, readily measurable statement of the aim of expected accomplishment within the fiscal year. Operating Budget: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending and service delivery activities of a government are controlled. The use of an annual operating budget is required by law. Operating Expenses: Expenses which are directly related to the fund's primary service activities. Operating Revenues: Funds that the government received as income to pay for ongoing operation. Includes such items as taxes, fees from specific services, interest earnings and grant revenues. Ordinance: A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. Original Budget: The first complete appropriated budget which is approved at the second public hearing in September. Other Financing Sources: Governmental fund general long -term debt proceeds, operating transfers out, and material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues. Other Post Employment Benefits (OPEB): Post Employment Benefits other than pension benefits. OPEB consist primarily of health care benefits, and may include other benefits such as life insurance, long term care and similar benefits. Part -Time: Employees who work less than 30 hours per week and are not entitled to full -time employee benefits. Pension Fund: Account for the accumulation of resources to be used for retirement benefit payments to the Village's employees. Performance Measure: Data collected to determine how effective and /or efficient a program is in achieving its objectives. Personnel Costs: Costs directly associated with employees, including salaries and fringe benefits. Property Tax: A tax levied on the assessed value of real property. This tax is also known as Ad Valorem Tax. Proprietary Fund Types: Account for activities that are common in the private sector, which the government operates in a manner similar to their counterparts in the commercial world. The primary source of revenues for this fund type is user charge. Proprietary funds FY 2015 Adopted Budget Page 292 of 294 can be classified into two fund types; enterprise funds and internal service funds. Public Hearing: An open public meeting called by a recipient government to provide all residents (without regard to taxpaying, voting status, or handicap) with an opportunity to offer written and oral comments regarding the subject to be discussed. Purchase Order: A document which authorizes the delivery of specified merchandise or the rendering of certain services. Reclassification: The moving of an existing position from one personnel classification to another based upon the different performance of duties. Reserves: A portion of the fund balance or retained earnings legally segregated for specific purposes. RPenln +inn A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Restricted Fund Balance: Fund Balance reporting category which includes amounts constrained to specific purposes by their providers. Retained Earnings: An equity account reflecting the accumulated earnings of an Enterprise or Internal Service fund. Retirement Benefit Multiplier: The rate applied to the average compensation multiplied by the employee's years of accrual service to yield the amount payable under the normal retirement pension. Revenues: Increases in governmental fund -type net current assets from other than expenditure refunds and residual equity transfers. Roll -Back Rate (RBR): That millage rate that will generate the same Ad Valorem tax Revenue as was levied during the prior year when calculated against the current year's tax base exclusive of new construction. Service: A specific deliverable provided to the public. It has a specific budget, as well as performance measures to determine the benefits received. Solid Waste Authority: The agency responsible for providing an integrated solid waste management and recycling system for Palm Beach County, Florida. South Florida Water Management District (SFWMD): The agency responsible for regional flood control, water supply and water quality protection as well as ecosystem restoration. Special Assessment: A compulsory levy imposed on certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those parties. FY 2015 Adopted Budget Page 293 of 294 Special Revenue Fund: Fund used to account for the proceeds of specific revenue sources which are restricted by law or policy to finance specific activities. Standard Operating Procedures (SOP'S): A set of instructions having the force of a directive, covering those features of operations that lend themselves to a definite or standardized procedure without loss of effectiveness. Statute: A written law enacted by a duly organized and constituted legislative body. Surplus: The excess of assets of a fund over its liabilities. The excess of revenues over expenditures during an accounting period. Tax: A compulsory charge levied by a governmental unit for the purpose of raising revenue. These revenues are used to pay for services or improvements provided for the general public benefit. Taxable Value: The assessed value of property minus the homestead exemption and any other exemptions which may be applicable. Temporary Position: A position that is filled for a specific period of time, is not permanent in nature, and does not qualify for regular Village benefits. Trust Funds: Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, other government and /or other funds. Truth in Millne (TRIM) : The Florida TRIM serves to formalize the property tax levying process by requiring a specific method of tax rate calculation, form of notice, public hearing requirements and advertisement specifications prior to the adoption of a budget tax rate. Unassigned Fund Balance: Fund balance that has not been assigned to other funds and has not been restricted, committed or assigned to specific purposes within the general fund. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service. Utility Taxes: Taxes imposed by the Village on each and every purchase of a public service within the corporate limits of the Village. Public services include electricity, gas, fuel oil, telephone services and telecommunications. FY 2015 Adopted Budget Page 294 of 294