The URL can be used to link to this page

FY 2012 ADOPTED BUDGETyyYY `=- �- - - - - -- { _ - � � s Mid r_� ■�,�;� �r �" � '.r q)ie Vilfage OfYo&,� Palm Oeacli FY2012 Ado Budget UL 7 •ems' . �'. ;�r�' #r Lei L IF .A E 0 L ,0 GDVERNMENT FIH+kNuE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRE3ENTPUT{s illxgc of North Palm Beach Florida Forik Fkillrt;tr BeOnnin@ October 1, 2011 ?—.� Lq%miILcPlraanr 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, 2010. 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 2012. FY 2012 Adopted Budget Page 2 of 285 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 2012 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, 2011 and why. The Budget Message summarizes the challenges facing the Village and how the budget addresses them. The Department budget sections provide major goals and objectives for each department in the Village. 2. The Budget as a Financial Plan: As a financial plan, the budget outlines how much Village services will cost and how they will be funded. The Budget Summary provides an overview of the budget, including major revenue and expenditure categories. 3. The Budget as an Operations Guide: As an operations guide, the budget indicates how services will be delivered to the community. The Departmental budget sections outline the number of authorized positions and department appropriations approved by the Village Council for the provision of services by each department. An organizational chart is provided to show how the Village is structured for efficient and effective work. 4. The Budget as a Communications Device: The budget is designed to be user friendly with summary information in text, tables and graphs. A glossary of budget terms is included after the Appendix section for your reference. Finally the budget includes the Budget Message Section which provides the reader with a condensed analysis of the fiscal plans of the Village for the upcoming fiscal year. Copies of this document are available for review at the Village Clerk's office and the Village Library. In addition, this document can be accessed through the internet at http://www.village-npb.org. The table of contents lists every subject covered in this document and its page number. As a further aid, the budget document is divided into the following seven major sections: Introduction This section includes the budget message, which provides a narrative of where we have been and where we are going in the upcoming year. The message provides a broad perspective of services provided and discusses taxes and millage rates, changes in operations, significant differences in revenues and expenditures, and the focus and direction of the budget year. The introduction section also includes general information about the Village, its budget philosophy and process, debt administration, fund balance overview and other general information. FY 2012 Adopted Budget Page 3 of 285 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 2012 Adopted Budget Page 4 of 285 Village of North Palm Beach FY 2011 -2012 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 -50 Long Range Planning 51 -53 General Fund Budget 54 General Fund Organization Chart 55 General Fund Budget Summary 56 General Fund Revenues 57 General Fund Revenues Graph 58 General Fund Revenue Analysis 59 General Fund Revenue Detail 60 -66 General Fund Expenses 67 General Fund Expense Graph 68 General Fund Expense Detail 69 -71 General Fund Operating Highlights 72 General Fund Capital 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 -83 Village Manager Department Summary 84 Human Resources Organization Chart 85 Human Resources Narrative 86 -90 Human Resources Department Summary 91 FY 2012 Adopted Budget Page 5 of 285 Description Village of North Palm Beach FY 2011 -2012 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 Information Technology Capital Outlay Detail 103 Village Attorney Narrative 104 Village Attorney Department Summary 105 Village Clerk Organization Chart 106 Village Clerk Narrative 107 -110 Village Clerk Department Summary 111 General Services - Village Hall Narrative 112 General Services - Village Hall Department Summary 113 General Services - Village Hall Capital Outlay Detail 114 Public Safety Organization Chart 115 Public Safety Department Summary 116 Public Safety Capital Outlay Detail 117 Law Enforcement Org Chart 118 Law Enforcement Narrative 119 -125 Law Enforcement Department Summary 126 Fire Rescue Org Chart 127 Fire Rescue Narrative 128 -130 Fire Rescue Department Summary 131 General Services - Public Safety Narrative 132 General Services - Public Safety Department Summary 133 Public Works Organization Chart 134 Public Works Narrative 135 -140 Public Works Department Summary 141 Public Works Capital Outlay Detail 142 Public Works Administration Department Summary 143 Facility Services Department Summary 144 Vehicle Maintenance Department Summary 145 Sanitation Department Summary 146 Streets & Grounds Department Summary 147 Community Development Organization Chart 148 Community Development Narrative 149 -153 Community Development Department Summary 154 Community Planning Department Summary 155 Building Department Summary 156 Code Enforcement Department Summary 157 Library Organization Chart 158 Library Narrative 159 -161 Library Department Summary 162 FY 2012 Adopted Budget Page 6 of 285 Village of North Palm Beach FY 2011 -2012 Budget Table of Contents Description Page Number Parks & Recreation Organization Chart 163 Parks & Recreation Narrative 164 -168 Parks & Recreation Department Summary 169 Parks & Recreation Capital Outlay Detail 170 Park Maintenance Department Summary 171 Recreation & Special Events Department Summary 172 Tennis Department Summary 173 Pool Department Summary 174 Reserves & Other Narrative 175 Reserves & Other Department Summary 176 General Fund Charts & Graphs 177 Taxable Value & Ad Valorem Tax Revenue 178 Millage Rates 179 Ad Valorem and Budget Last Five Years 180 Ad Valorem Tax vs. Budget Table 181 Property Assessed Valuations 182 General Fund Expenses as a Percent of Assessed Value 183 General Fund Fee Schedules 184 General Services Fee Schedule 185 Code Compliance and Community Planning Fee Schedule 186 Building Department Fee Schedule 187 -188 Buisiness Tax Receipt Fee Schedule 189 -194 Public Safety Fee Schedule 195 Recreation Fee Schedule 196 Country Club Budget 197 Country Club Organization Chart 198 Country Club Narrative 199 -203 Country Club Summary 204 Country Club Highlights 205 Country Club Capital Outlay Detail 206 Country Club Revenues 207 Country Club Revenue Graph 208 Country Club Revenue Detail 209 -211 Country Club Expenses 212 Country Club Expense Graph 213 Country Club Expense Detail 214 -216 Department Summaries 217 Golf Budget Summary 218 Golf Membership Fees 219 Golf Club Memberships & Rates 220 Walk -In Rates 221 Food & Beverage Budget Summary 222 Administration Budget Summary 223 FY 2012 Adopted Budget Page 7 of 285 Village of North Palm Beach FY 2011 -2012 Budget Table of Contents Description Page Number Pay Plan 224 Pay Plan Narrative 225 -228 Comprehensive Pay & Classification Plan 229 -232 Pay Ranges 233 -236 Five Year Position Summary 237 Employees by Function (Last Ten Years) 238 Five Year Capital Improvement Plan (CIP) 239 CIP Narrative 240 -245 CIP Chart 246 CIP Summary 247 CIP Department Summaries 248 Department Summaries and Capital Request Forms 249 -264 Statistical Section 265 Operating Indicators by Function/Program 266 Principal Employers 267 Net Assessed Value & Estimated Actual Value of Taxable Property 268 Capital Asset Statistics by Function/Program 269 Ratios of Outstanding Debt by Type 270 Principal Property Taxpayers 271 Properly Tax Levies & Collections 272 Properly Tax Rates- Direct & Overlapping Governments 273 Appendix 274 Acronyms 275 Glossary of Terms 276 -285 FY 2012 Adopted Budget Page 8 of 285 FY 2012 Adopted Budget Page 9 of 285 THE VILLAGE OF NORTH PALM BEACH 501 U.S. Hwy 1, North Palm Beach, FL Telephone: (561) 841 -3380 • FAX (561) 848 -3344 September 22, 2011 The Honorable Mayor and Village Council Village of North Palm Beach North Palm Beach, Florida 33408 RE: Fiscal Year 2011/2012 Annual Budget To Honorable Village Mayor and Council, I am pleased to share this Fiscal Year 2011 /2012 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 provides for improvements to our Village management organization structure and 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 reflects our Village managerial and oversight responsibilities as outlined by the Administration's department organizational structure (organizational charts). This managerial structure reflects assignment of operating and oversight responsibilities among Village departmental areas. The budget's organization charts reflect all staffing positions recommended by the Comprehensive Pay and Classification Plan for each Department (the Comprehensive Pay and Classification Plan is included under a separate tab within this budget document). Village Departments reflect 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= nnpborg). Budp-et Goals The Village obtains a major portion of its annual general fund financial resources (56.54 %) from ad valorem property taxes. The Village does not assess many of the traditional taxes that other municipalities use for generating revenue, but rather, it primarily depends on ad valorem taxes to fund services. Residents are not assessed additional taxes for utility, solid waste, storm water, or fire rescue. The Village has opted to pay for these services out of existing ad valorem assessments. The preparation of this budget document was more difficult than any time in the past primarily based on recent property tax reform legislation and the unprecedented devaluation of real property here in the Village. The dire economic condition of the World market has equally exacerbated dwindling revenues. The following is a brief synopsis of those legislative reform bills that have impacted the Village's budget: • HB 1B: Which was enacted in FY2007/2008 limits the authority of local governments to levy ad valorem taxes for the budget years 2007/2008 and beyond. For the FY2008/2009 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. FY 2012 Adopted Budget Page 10 of 285 • Amendment One: In FY2007/2008 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. 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 FY2011/2012 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 & 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 Financial Integrity of the Village in a Difficult Economic Environment 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 where and when available e. Address Pension Fund unfunded liabilities 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. Encourage high standards for overall appearance of the community d. Enhance communications with residents through mediums such as the Village's newsletter and website e. Improve communication and response to the public; encourage suggestions from the public f. Maintain service levels in the face of declining revenue sources 3. Maintain and improve all Recreational Facilities of the Village a. Maintain high level of appearance and maintenance of Country Club facilities (including tennis and swimming) and all Village parks b. Seek ways to improve use of parks by residents c. Actively promote resident and non - resident use of the Country Club facilities d. Further improve the Country Club activities and related services FY 2012 Adopted Budget Page 11 of 285 e. Enhance golf membership through increased member events f Increase Country Club usage through the promotion of Tennis & Pool operations. 4. Enhance the Spirit and Participation of our Community a. Encourage Village resident participation on Boards, programs and events b. Improve communication with businesses; encourage participation of businesses in Village events c. Enhance and promote organized youth sport leagues and programs within the Village d. Continue Village volunteer service similar to the very successful "Support Our Troops" program 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. Continued support of the Northlake Boulevard Corridor Task Force to bring about uniformed 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. 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 decreased this year - to $1,495,282,994 (valued as of July 2011). This is a decrease of $48,025,426 or 3.11% from last year. 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 insure the best and economically provided for community service. • To 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. The Village's Undesignated, Unappropriated Fund balance is viewed by the Administration as a barometer of Village financial stability. Annual capital appropriations in this budget give the Council some latitude of choice or deferral in the event of prolonged or unforeseen economic duress. 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 events. The General Fund Undesignated, Unappropriated Fund Balance at September 30, 2010 is $10.44 million, which represents 59% of the Fiscal Year 2011/2012 General Fund Budget. 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 1/12 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. The Administration notes the significant cost of FY 2012 Adopted Budget Page 12 of 285 Village employee compensation and benefits (accounting for roughly 75.04% of the Village General Fund budget). Budget HiEhli2hts: The FY2011/2012 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 continues to meet the unending 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 continues to enhance programs to all age groups and at each of the six facilities. The newly redeveloped Anchorage Park will host a verity 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 Public Works Department is planning to continue oversight and maintenance of Village sanitation, infrastructure, streets, facilities, equipment, and roadways. This Department will focus on and play a major role in maintaining and expanding our focus on community appearance during the coming year. Public Works improvements include funding for the replacement of A/C chiller units at Village Hall and Public Safety. These A/C units are showing severe signs of wear and tear and could pose significant disruption to the Village should there be an unanticipated failure. The replacement cost for these two units is $111,600. Public Works also plans to take steps to improve neighborhood lighting in areas identified as having acute need throughout the Village. Roadway appearance will be emphasized with improved median and Swale plantings. It should be noted that the direct cost of our Village backdoor waste pick -up service is substantial — the annual costs of Village solid waste this year is $1,477,508 — or approximately 1.04 mils of the Village's 6.9723 ad valorem millage rate. The Administration recommends Council's continued discussion as to the possibility of funding Village solid waste service costs through annual fee assessment (similar to the County's and other surrounding cities). A solid waste assessment fee would allow North Palm Beach to substantially reduce its ad valorem millage rate — making the Village ad valorem rate more comparable with adjacent unincorporated County areas. The Police Department has continued improvements in neighborhood outreach, crime suppression and crime clearances. In 2008 and again in 2011 the Village's Police Department was awarded the coveted CALEA National Accreditation for law enforcement agencies. The Police budget includes funding for the purchase / replacement of needed marked patrol vehicles. The Village Administration recommends Council awareness of the opportunity and choice for possibly funding Village fire costs through an annual non -ad valorem assessment (similar to the County's fire service assessment). A fire assessment fee would allow North Palm Beach to reduce our ad valorem millage rate — making the Village ad valorem rate more comparable with adjacent unincorporated areas. The Human Resources Department, over this past year, assisted with workforce reduction strategies, employee healthcare procurement, and risk management. Union related matters were also successfully addressed with emphasis placed on legal reporting and the providing for a consistent managerial oversight of all Village personnel matters. With the acquisition of the Restaurant at the Country Club, FY 2012 Adopted Budget Page 13 of 285 new staff hiring and processing continues to task this relatively small department. The Administration continues with its implementation of an optical records storage system which will be ongoing. 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 permits digital "look up" of any optical record "at will" through the convenience of a simple computer search. Optical storage systems have become 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 remain the same as current year's rate of 6.9723 mils. This millage rate reflects a decrease in tax revenues of $318,105 or 3.11% when compared to the current fiscal year. There is a minimal increase of $11,472 or 0.07% in the Village's operating budget from that of this current year. The Village has no outstanding general obligation bond debt; therefore, the combined total millage rate of the Village would equal 6.9723 mils. Much of our Administration's budget deliberations reflect judgment "trade- offs" between increasing costs, desired service improvements and the need for capital items. Personnel Staffine and Benefits The FY 2011/2012 budget reflects recommendations and plans of the Administration's Comprehensive Pay and Classification Plan (see separate tab in this budget document). The Comprehensive Pay and Classification Plan reflects continued position eliminations, re- classifications or name changes in both the General Fund and the Country Club budget with a significant overall cost savings. There are no personnel changes being recommended this year that would effect a significant number of employees as most of those types of personnel changes have been made in prior years. Agency- wide workforce reduction strategies have been explored and recommended and all Village departments have been impacted to some degree. This workforce reduction strategy has been realized through normal personnel attrition, employee buyouts, and position restructuring to include employee layoffs. While no significant position eliminations have been proposed, there are isolated personnel changes recommended to provide for improvements to our Village management organization structure. The proposed budget includes the elimination of the Director of Public Safety position in favor of a Chief of Police who would oversee the Law Enforcement Department and the elimination of an Administrative Fire Rescue Lieutenant position in favor of a Fire Captain position to provide a much - needed organizational hierarchy in the Fire Rescue Department. The Country Club budget continues to be positively impacted as a result of the "outsourcing" of the Golf Course Maintenance component which was contracted out at the beginning of Fiscal Year 2007/2008 to IGM. The Village renewed the contract with IGM for Fiscal Years 2009/2010 & 2010/2011 with a significant realized annual savings. There will be no increase in that service contract for FY2011/2012. Village part -time position changes generally reflect added staff that work and are paid only on as- needed basis. The number of positions authorized will not result in any increase to budget costs (similar to expanding a list of substitute teachers). During FY2009/2010 the Village assumed administrative and operational oversight of the Country Club Restaurant. That budgetary impact has been reflected in the FY2011/2012 Country Club budget. The Comprehensive Pay and Classification Plan provides for no market wage adjustment for FY2011/2012 but does provide for an annual "pay for performance" staff merit raise (in accordance with those applicable Collective Bargaining Agreements). The Administration continues to utilize the customary merit scale of between 0% - 5% based on performances. FY 2012 Adopted Budget Page 14 of 285 Retirement contribution levels for General employees and FPE staff will decrease from 20% to 19.57% in the coming year while employee contributions remain at 6 %. Retirement rates for Police and Fire will increase from 17.86% to 20.03% while employee contributions are planned to remain at a level of 2 %. FPE and Police & Fire pension matters are subject to the Village's collective bargaining negotiations — with all three contracts expiring on September 30, 2013. Over the past two years Administration successfully negotiated the closure of the General Employee "Defined Benefit" Retirement Plan for all new hires. The new Plan available to incoming personnel will be a "Defined Contribution" Plan or ICMA RC with a required 3, 5, 10 or 15% contribution by the participating employee. The Village's required contribution is fixed at 15 %. Debt Administration The Village, in FY2009/2010, 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 Unreserved 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. Budget Conclusion The FY2011/2012 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 13,000 residents. Several operating and capital improvement project highlights are planned in the FY2011/2012 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 FY2011/2012 budget recommends the following operational funding: • Establish the Village Operating " Millage Rate" at 6.9723 mils which is the Village's current FY 2010/2011 Millage Rate. 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 poured through the substance and content of this Budget. All refinements are incorporated in this "Final" FY2011 /12 Annual Budget document. Respectfully submitted, James Titcomb, Village Manager Village of North Palm Beach, Fla. FY 2012 Adopted Budget Page 15 of 285 THE VILLAGE OF NORTH PALM BEACH, FLORIDA Organizational Structure Village Attorney Community Development The Residents Village Council Village Manager VILLAGE BOARDS -Audit Committee -Construction Board of Adjustment -Golf Advisory -Library Advisory -Pension Boards -Planning Commission -Recreation Advisory -Waterways Board -Zoning Board of Adjustment Village Clerk Human Information Parks Public Finance Resources Technology Library & Safety Recreation Public Country Works Club FY 2012 Adopted Budget Page 16 of 285 Village Officials and Administrative Staff Village Council: 1 rT� � Mayor Darryl C. Aubrey Administrative Staff: Vice Mayor David B. Norris President Pro Tem William L. Manuel Village Manager .. ............................... Jamie Titcomb Village Clerk ............... ........................Melissa Teal Village Attorney ............................. Leonard R. Rubin Chief of Police ........ .........................Robert M. O'Neill Director of Finance ............................... Samia Janjua Director of Public Works ....................Wiley Livingston Director of Community Development ........... Chuck Huff Note of Appreciation: Council Member Robert A. Gebbia Council Member T. R. Hernacki Director of Library . ............................... Betty Sammis Director of Parks & Recreation .............. Mark Hodgkins Director of Human Resources ........... Mary Kay McGann Director of Information Technology..... Michael Applegate Director of Food & Beverage ....................Keith Riolino Head Golf Professional ...........................Lee Stroever Fire Chief ............... ...........................J.D. Armstrong 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 2012 Adopted Budget Page 17 of 285 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: • Audit Committee • Special Magistrate • Construction Board of Adjustment • Golf Advisory Board • Library Advisory Board • Police & Fire Pension Board • General Employees Pension Board • Planning Commission • Recreation Advisory Board • Waterways Board • 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. Special Magistrate During Fiscal Year 2009 /10, the Village transitioned from a Code Enforcement Board to a Special Magistrate in 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. FY 2012 Adopted Budget Page 18 of 285 Construction Board of Adiustment 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. The Board constitutes the local contractor regulatory board of F.S. 489 for hearings on the performance of state licensed, certified contractors. The Construction Board of Adjustment and Appeals also serves as the Fire Code Board of Appeals. 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 tai- lored to both 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; tour- nament scheduling; charitable outings; special member events; and course and facilities condition. Library Advisory Board The Library Advisory Board serves in an advisory capacity to the Village Council and makes recom- mendations 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. 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 em- ployees retirement fund. Police and Fire Pension Board The Police and Fire Pension Board performs all duties and enjoy 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 make 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 and any other duties assigned to it under the Code. Prior to annexation, the Village Council seeks the advice of the Planning Commission as to the proposed annexation. Regarding changes to zoning ordi- nances, the Village Council may amend or supplement zoning regulations and zon- ing districts after referral and recommendations of the Planning Commission. FY 2012 Adopted Budget Page 19 of 285 Recreation Advisory Board The Recreation Advi- sory Board serves in an advisory capacity to the r Village Council and makes recommenda- tions as to present and :v future recreation activi- ties, planning, recrea- tion ro rams capital p g � p improvements and fa- cilities and other matters relating to the overall recreational activ- ity of the Village other than its waterways. 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, deci- sion, or determination made by an administrative offi- cial in the enforcement of any zoning ordinance or regulation. FY 2012 Adopted Budget Page 20 of 285 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. Village 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. Demographics 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 .................. ..............................1 2 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 2012 Adopted Budget Page 21 of 285 --L-j L PALM BEACH f GARDENS. -1A - - 1 SANCTUARY COVE 2 P6 81, PGS.3132 GOLFVIEW ADDITION PB 28, PG. 199 f , NORTH PALM BEACH COUNTRY CLUB -9y PORTO'CALL P8 29, PG. 166 REPLAT OF r MARINA MARINA ADDITION PH 28, PG. 172 I I 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. I "Golfers at the Winter Club" fi N "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 Ear - 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 Eannan 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 2012 Adopted Budget Page 23 of 285 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 indi- viduals 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. Stolkin used this land as collateral for a loan from John D. Macarthur. 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 n members: Charles Cunningham, our first Mayor, ► Richard Ross, Jay White, John Schwencke and John Owl 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 in- cluded excellence in: landscaping, planning, schools, recrea- tion, 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 2012 Adopted Budget Page 24 of 285 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. 2008 The North Palm Beach Police Department received the acclaimed National Accredita- tion through CALEA. %W Village residents can take pride in a Village that was first in Florida to be awarded the National Association of Home Builders award for excel- lence, 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. 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." FY 2012 Adopted Budget Page 25 of 285 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 has been 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. FY 2012 Adopted Budget Page 26 of 285 Villalle 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 Code Enforcement Board. • The Village Attorney provides effective and timely legal representation and advice to the Village Council and Village Administration, and serves as counsel to the Code Enforcement Board. 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 utility billing 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 2012 Adopted Budget Page 27 of 285 • 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.villagenpborg. Public Salty: The Public Safety services performed by the Village include: law enforcement, fire and emergency medical services. These services, provided by the Law Enforcement and Fire Rescue Departments, are overseen by the Police Chief and Fire Chief respectively to ensure the highest level of public safety services. • The Law Enforcement 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 2012 Adopted Budget Page 28 of 285 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. 9-0-IL. 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 & Bevera 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 2012 Adopted Budget Page 29 of 285 Village of North Palm Beach Fiscal Year 2012 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 Fke heal � Wage -nide fiscal tiwr 201112012 bwdgsr s shomw Mom- TOTAL E5TLVLATEDEX6PENDETTMHS I $ 35,517,544 1 $ 3,900.695 1 S 21,411 ,239 *. -ore: C- MeralFundBudger is based as a mddekw Wr of 6,) ?23 Wads $ 153,000,000 $1e,00n,9oo $14,00n,noo $12,00n,noo $1D,90a,004 #e,0on,no0 #s,00n,noo $4,0on,noo $2,0on,WID FY 2012 vs FY 2011 Total Budget General Fund Erverprise Fund Fund 1F19s. General Fund 132% T-1 R.ABc +111.419 s44 F____ _111 aFY 2H12 ura natal Fn rxl ■ €nt rprix Fund GENEE AL F— NTERYME FUNM 15C F d= FLYD (CO=NTRYCLUB) TOTAL 149 IM MMES: VALORE.1d Tk= 5,901,284 S 9,904 ,284 U- M= SERVICE T= i154,044 2,154,044 FbAVCHI,SE FEES 1,063,584 1 "lt 1,465,$84 SALES ,re USE IA_tiES 263.423 AV 261,423 LT`EE 4SES AND PELMITS 741,454 741,454 II=YWELM TOLL REV1 SUE 1,203 :524 110- 1,201524 CHAMES FOR SEEC4TC,F.S 1,$98;895 3,$#$,940 5,747,835 FLUES AND FDRFEL RE.S 112.2 112 ,200 MSCEE.LkNE0US 174,140 51,755 225,895 TOTAL MIM TEDREVF1 T9 $ 1',517,M4 $ 3 ,P00,606 S 21,d11,230 EU3LN-DITLIFES ; L-%= ME: GIMR.4L G0VEJL�.%E_.'%i X171'696 i 2,171.6 6 PLBIJC U&Tly 7,40, 920 7,489,920 PTIELIC WORMS z,D71,S45 4,071,545 CONE L7+ffIY DE4'ELOPNEN r 837,513 837,613 PARES AND RECFF ATI ON 11768,842 1,768,842 LMRARY 676,942 676,942 NON DEPARIMFNT.K 392.539 39.364 438,5003 GOLF 2,22 .95] 2,227.953 FOM & BEVEMLGE 8x-6.601 84 -6.6G1 C�DCL�pN1iTRrYr�CL;EB A M�yTrRrTATICP% 106.226 I N.226�y i 4c OPBR.4IfNG 115.rL� 1M 41L 1 0 0 -= 108,347 209,850 319.197 DEBT SERVICE - 4 70.201 4 70.201 TOTAL E5TLVLATEDEX6PENDETTMHS I $ 35,517,544 1 $ 3,900.695 1 S 21,411 ,239 *. -ore: C- MeralFundBudger is based as a mddekw Wr of 6,) ?23 Wads $ 153,000,000 $1e,00n,9oo $14,00n,noo $12,00n,noo $1D,90a,004 #e,0on,no0 #s,00n,noo $4,0on,noo $2,0on,WID FY 2012 vs FY 2011 Total Budget General Fund Erverprise Fund Fund 1F19s. General Fund 132% T-1 R.ABc +111.419 s44 F____ _111 aFY 2H12 ura natal Fn rxl ■ €nt rprix Fund FY 2012 Adopted Budget Page 30 of 285 Budgeted Pon-Mons 15C 1A:r 149 135 130 i 1 "lt AV 1A 11� 110- FI rII Time �n ■mix Part Time FY 2012 Adopted Budget Page 30 of 285 Bud1jet 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 2011/2012 budget preparation process. Task Date Village Council sets village-wide goals & objectives Apr 13 Department budget retreat May 4 Finance sends budget packages to departments May 13 Department organization charts and narratives (including goals, objectives, performance measures & accomplishments) due May 20 Department capital item requests and 5 year capital plan due May 27 Department operating requests & revenue projections due June 03 Finance compiles department packages June 06 -17 Departmental budget review meetings with Village Manager June 20- July 01 Property appraiser provides certification of taxable values July 1 Finance compiles proposed budget for presentation to Village Manager for recommendation to Village Council July 05 -08 Budget Workshop — Country Club Overview July 6 & Jul 13 Budget Workshop — General Fund Overview July 20 Task Date Village Manager presents proposed budget to Village Council • Village Council sets Tentative Millage Rate July 28 • Village submits TRIM documents Departmental Budget Workshops Au 1 -Au 31 First public hearing on proposed budget: • Announce percentage by which computed millage exceeds roll back rate Sept. 8 • Adopt tentative budget • Amendments (if any) • Re- compute proposed millage (if amended) Advertise notice of tax increase and proposed operating Sept. 18 budget within 15 days of 1st Public Hearin Second public hearing on proposed budget and approval of ordinances for final adoption of ad valorem millage rate and Sept. 22 budget 2 -5 days after advertisement Certification of "TRIM" compliance signed by Village Manager and submitted to Tax Collector, Property Appraiser October 1 st & 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 2012 Adopted Budget Page 31 of 285 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 (CIP) are forecast in the 5 -year Capital Improvement Program 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 2012 Adopted Budget Page 32 of 285 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 2012 Adopted Budget Page 33 of 285 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 department 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 resolution adopted by Council. 2. Transfers up to $10,000 can be made with authorization by Village Manager providing the Department's Overall adopted budget is not exceeded. 3. A transfer from the Village's Unappropriated, Undesignated Fund Balance Account or the Council Contingency Account, which may be authorized only by resolution adopted by the Council. All budget amendments, once approved, are processed by the Finance Department. FY 2012 Adopted Budget Page 34 of 285 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 2012 Adopted Budget Page 35 of 285 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 2012 Adopted Budget Page 36 of 285 • 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. • Agency 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 2012 Adopted Budget Page 37 of 285 • 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 2012 Adopted Budget Page 38 of 285 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 2012 Adopted Budget Page 39 of 285 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. FY 2012 Adopted Budget Page 40 of 285 • The total number of employment positions approved in the annual operating budget may not be exceeded without prior approval of the Village Council. • 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. • 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. 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. • 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, and reserve requirements. Cash Management /Investment Policies: • The Village will deposit funds only in financial institutions which are qualified public depositories pursuant to Sate of FY 2012 Adopted Budget Page 41 of 285 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 2012 Adopted Budget Page 42 of 285 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 2011 -2012 this would amount to $74.76 million (tax base of $1.5 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, 2010 consists of the following: General Fund: The Village's General Fund is debt -free! Country Promissory Note $ 4,072,544 Promissory Note 17,740 Capital Lease 235,176 Total Country Club $ 4,325,460 Total Debt $4,325,460 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 two loans and one capital lease outstanding as of September 30, 2010. FY 2012 Adopted Budget Page 43 of 285 Note 1: 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 Endin Princi al Interest Total 2011 230,357 164,543 394,900 2012 239,922 154,978 394,900 2013 249,884 145,016 394,900 2014 260,260 134,640 394,900 2015 271,066 123,834 394,900 2016 -2020 1,533,804 440,696 1,974,500 2020 -2024 1,287,251 106,952 1,394,203 $4,072,544 $1,270,659 $5,343,203 Note 2: This note was to refinance an existing loan incurred for the renovation of the Village's Country Club restaurant. Annual debt service requirements to maturity are as follows: Year Endin Princi al Interest Total 2011 17,740 241 17,981 2012 $ 17,740 $ 241 $ 17,981 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 Endin Princi al Interest Total 2011 62,093 13,142 75,235 2012 66,150 9,085 75,235 2013 ( *) 106,933 1,606 108,539 $235,176 $23,833 $259,009 ( *) The final payment includes a balloon payment of $96,000. FY 2012 Adopted Budget Page 44 of 285 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. In other words, surpluses are not relied on as an ongoing source of revenue. The Governmental Accounting Standards Board (GASB) released Statement 54 — "Fund Balance Reporting and Governmental Fund Type Definitions" on March 11, 2009. 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 GASB 54 is effective for the Village's fiscal year 2011 annual financial reports (available in early 2012). This statement impacts only governmental funds, it has no impact on proprietga (enterprise) funds or fiduciary funds. 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, 2011. The actual fund balances for fiscal year 2010 -11 will be available upon completion of the Village's annual audit in early 2012. The reserves shown in these tables are based on conservative revenue estimates and one hundred percent (100 %) of the budgeted expenditures being expended. FY 2012 Adopted Budget Page 45 of 285 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. Note: The fund balances for General Fund are shown with `pre -GASB 54" fund balance classifications. The new reporting categories (in accordance with GASB 54) will be available upon completion of the Village's annual audit in early 2012. Actual Actual Actual Actual Budget Budget FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 Beginning Balance $ 7,312,995 $ 9,125,550 $ 9,040,852 $ 10,621,331 $ 11,052,909 $ 11,052,909 Revenues Taxes 15,577,511 15,424,638 15,680,749 14,784,908 13,550,692 13,387,331 Licenses & Permits 886,699 1,047,144 880,016 611,400 660,186 741,454 Intergovernmental 1,486,840 1,516,624 1,304,391 1,100,008 1,228,726 1,203,524 Charges for Services 1,082,569 1,268,774 1,678,948 1,664,832 1,840,341 1,898,895 Fines & Forfeitures 132,158 157,022 146,970 135,200 133,300 112,200 Interest 650,022 194,652 (1,346) 85,050 84,027 85,740 Miscellaneous 185,604 137,447 304,595 10,800 8,800 88,400 20,0019403 19,746,301 199994,323 18,392,198 1795069072 1795179544 Total Expenditures General Government 2,347,043 2,308,749 1,979,774 2,623,620 2,683,850 2,672,682 Public Safety 6,444,907 6,775,581 6,822,028 6,961,858 7,229,436 7,489,920 Public Works 4,308,185 4,519,756 4,018,543 4,587,336 4,211,912 4,071,545 Community Development & Planning 756,848 896,532 784,487 801,416 819,557 837,613 Leisure Services 2,741,844 3,215,497 3,051,051 2,394,065 2,561,317 2,445,784 Debt Service 996,136 859,932 1,439,460 688,643 - - 17,594,964 18,576,047 18,095,343 18,056,938 17,506,072 17,517,544 Total Excess /Deficiency of Revenues Over /Under Expenditures 2,406,439 1,170,255 1,898,979 335,260 - - Other financing sources (uses) Transfer In /Out, etc. 593,884 1,254,952 318,500 1,568,000 Net Change in Fund Balances 1,812,555 (84,698) 1,580,479 (1,232,740) - - Ending Balance $ 9,125,550 $ 9,040,852 $ 10,621,331 $ 9,388,591 $ 11,052,909 $ 11,052,909 Components of Fund Balance Designated/Reserved 945,891 775,339 563,115 609,810 609,810 609,810 Undesi nated 8,179,659 8,265,513 10,058,216 10,443,099 10,443,099 10,443,099 Ending Balance $ 9,125,550 $ 9,040,852 $ 10,621,331 $ 11,052,909 $ 11,052,909 $ 11,052,909 Unreserved Fund Balance as a Percent of General Fund Adopted Budget Original Adopted Budget 19,438,633 19,691,948 19,073,192 18,056,938 17,506,072 17,517,544 Unreserved, Undesignated Fund Balance as a Percent of Adopted Budget 42.08% 41.97% 52.73% 57.83% 59.65% 59.62% FY 2012 Adopted Budget Page 46 of 285 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 Budget Budget FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 Beginning Balance $ 2,414,988 $ 2,346,635 $ 2,695,326 $ 2,799,026 $ 2,698,386 $ 2,698,386 Operating Revenue Greens fee /cart rentals /membership fees 2,610,674 2,979,324 2,763,538 2,520,364 2,637,170 2,565,250 Tennis revenues 306,066 Golf shop revenues 167,161 224,908 208,645 225,699 218,750 281,500 Driving range revenues 192,407 213,103 208,230 174,929 200,227 197,380 Restaurant revenues 118,000 125,677 134,060 244,359 1,000,000 847,710 Miscellaneous 69,216 73,497 90,386 62,229 2,325 - 3,463,524 3,616,509 3,404,859 3,227,580 4,058,472 3,891,840 Total Operating Revenue Operating Expenses Golf course maintenance 1,433,777 1,373,046 1,457,206 1,250,612 1,264,727 1,240,715 Clubhouse grounds 158,224 100,823 102,175 103,377 105,180 108,277 Tennis 322,417 Golf shop 668,682 600,034 617,313 607,452 756,994 863,461 Food & beverage 50,089 46,608 58,318 452,516 925,048 846,601 Administrative & general 257,824 287,914 288,913 257,590 174,314 106,226 Insurance 100,608 150,166 63,247 56,923 79,000 39,864 Depreciation 391,954 486,651 490,298 476,583 - - 3,383,575 390459242 3,077,469 3,2059053 3,305,263 3,205,144 Total Operating Expense Non - operating revenues (expenses) Interest revenue 43,917 36,431 7,376 14,686 3,500 8,855 Interest expense (187,070) (222,237) (202,061) (193,153) - - Other revenues 13,609 - Other expenses (756,709) (695,551) Gain /(Loss) on disposal of fixed assets 38 1,083 29,005 55,300 143,191 173,279 223,690 123,167 753,209 686,696 Total Non-operating revenues (expenses) Excess /Deficiency of Revenues Over/ Under Expenses (63,242) 397,987 103,700 (100,640) Operating Transfers Out (5,111) (49,296) - 68,353 348,691 103,700 100,640 - - Chan a in Net Assets Ending Balance $ 2,346,635 $ 2,695,326 $ 2,799,026 $ 2,698,386 $ 2,698,386 $ 2,698,386 Components of Fund Balance Invested in Capital Assets, net of related debt 2,195,630 2,492,524 2,364,814 2,295,125 2,295,125 2,295,125 Unrestricted 151,005 202,802 434,212 403,261 403,261 403,261 Ending Balance $ 2,346,635 $ 2,695,326 $ 2,799,026 $ 2,698,386 $ 2,698,386 $ 2,698,386 FY 2012 Adopted Budget Page 47 of 285 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. The mission statement provides the foundation for all remaining portions of the strategic planning process: Mission 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." 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. The Village of North Palm Beach values... •'• Ethics and Integrity •'• Open Communication ❖ Respect for differences •'• Dedication ❖ Teamwork ❖ Exemplary Customer Service 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 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: "To be the greatest place to live under the sun. " 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 2012 Adopted Budget Page 48 of 285 SWOT Analvsis: Siren ths: Good now: maintain build levera e Weaknesses: Bad now: remed sto ❖ Affluent community ❖ Shrinking tax base ❖ Strong financial reserves ❖ Shrinking sources of non ad- valorem revenues ❖ Infrastructure in good condition ❖ State budget in the red ❖ Taken steps to reduce costs ❖ State pressures on municipal taxing authority ❖ Generally supportive residents ❖ Limited retail ❖ Unified Council ❖ No anchor or destination ❖ High quality staff ❖ Aged and deteriorated buildings in our business community ❖ Advisory Board /citizen participation ❖ Location/waterways ❖ Tradition — 2nd & 3rd generation residents O ortunities: Good Future: rioritize o timize Threats: (Bad Future: counter) ❖ Seek additional funding sources such as service fees and ❖ Economy in decline 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 ❖ Increased foreclosures of residential property ❖ Annexation ❖ Under - funded retirement accounts ❖ Continued devaluation of property values FY 2012 Adopted Budget Page 49 of 285 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 Financial Integrity of the Village in a Difficult Economic Environment 2. Maintain a High Quality of Life in the Village 3. Maintain and improve all Recreational Facilities of the Village 4. Enhance the Spirit and Participation of our Community 5. Improve the Overall Appearance of the Village 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. Conclusion 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 vision that started years ago: "To be the greatest place to live under the sun. " FY 2012 Adopted Budget Page 50 of 285 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 2012 Adopted Budget Page 51 of 285 General Fund: The projections are based on the following set of assumptions: 1. 3% annual growth rate during the FY 2013 -2016 period 2. Property Taxes will represent approximately 58% of total General Fund revenues 3. Personnel Costs will represent 74% of total General Fund revenues 4. Operating Costs will represent 22% of total General Fund revenues 5. Capital Outlay will represent the totals in the CIP Plan Expenses (Uses) Personnel 13,145,173 FY 2013 13,752,428 14,165,001 14,589,951 Revenues (Sources): FY 2012 Budget Projected FY 2014 Projected FY 2015 Projected FY 2016 Projected Property Taxes $ 9,904,284 $ 10,464,981 $ 10,778,930 $ 11,102,298 $ 11,435,367 Other Revenue 7,613,260 7,578,090 7,805,432 8,039,595 8,280,783 Total Revenue 17,517,544 18,043,070 18,584,362 19,141,893 19,716,150 Expenses (Uses) Personnel 13,145,173 13,351,872 13,752,428 14,165,001 14,589,951 Operating 4,005,092 3,969,475 4,088,560 4,211,217 4,337,553 Capital Outlay 258,932 2,089,602 813,032 931,899 63,342 Debt Service - - - - - Reserves /Contingencies 108,347 225,538 232,305 239,274 246,452 Total Expenses 17,517,544 19,636,488 18,886,324 19,547,390 19,237,298 Net Revenue / Expense $ - $ (1,593,418) $ (301,962) $ (405,497) $ 478,852 FY 2012 Adopted Budget Page 52 of 285 Country Club: The projections are based on the following set of assumptions: 1. 3% annual growth rate during the FY 2013 -2016 period 2. Golf Revenues will represent approximately 75% of total Country Club revenues 3. Personnel Costs will represent 24% of total Country Club revenues 4. Operating Costs will represent 59% of total Country Club revenues 5. Capital Outlay will represent the totals in the CIP Plan FY 2013 Revenues (Sources): FY 2012 Budget Projected FY 2014 Projected FY 2015 Projected FY 2016 Projected Golf $ 3,044,130 $ 3,013,287 $ 3,103,685 $ 3,196,796 $ 3,292,700 Food & Beverage 847,710 996,394 1,026,285 1,057,074 1,088,786 Administration 8,855 8,035 8,276 8,525 8,781 Total Revenue 3,900,695 4,017,716 4,138,247 4,262,395 4,390,267 Expenses (Uses): Personnel Operating Capital Outlay Debt Service Reserves /Contingencies Total Expenses Net Revenue / Expense 912,212 964,252 993,179 1,022,975 1,053,664 2,292,932 2,370,452 2,441,566 2,514,813 2,590,257 15,500 25,000 27,000 25,000 - 470,201 470,201 470,201 470,201 470,201 209,850 160,709 165,530 170,496 175,611 3,900,695 3,990,614 4,097,476 4,203,484 4,289,733 $ - $ 27,102 $ 40,771 $ 58,910 $ 100,534 FY 2012 Adopted Budget Page 53 of 285 71ie Vz1f-agLOfYottk halm Beath V 1 * VVV 4 . t IR Iml iw �i "Jjr Y Y �' ter,• pp.L T�p PMULWIx« y_ PO ��trr►► �a�ny e�'e'� General Fund Organization Chart FY 2011 -2012 Residents of The Village of North Palm Beach Summary: Change: 139 FT 68 PT -1 PT 23 Volunteers FY 2012 Adopted Budget Page 55 of 285 VILLAGE BOARDS Village Clerk 4 -Audit Committee Village Council -Construction Board of Adjustment 3 FT -Library Advisory -Pension Boards •Planning Commission Village Attorney •Recreation Advisory Village Manager -Waterways Board -Zoning Board of Adjustment 2 FT Finance Human Information Community Public Law Fire Library Parks & Resources Technology Development Works Enforcement Rescue Recreation 5 FT 2 FT 3 FT ( +1 FT) 8 FT ( -1 FT) 37 FT 43 FT 24 FT 6 FT 6 FT 1 PT 0 PT ( -1 PT) 2 PT 12 PT 0 PT 10 PT 43 PT 5 Volunteers 18 Volunteers Summary: Change: 139 FT 68 PT -1 PT 23 Volunteers FY 2012 Adopted Budget Page 55 of 285 The Village of North Palm Beach General Fund Budget Summary Fiscal Year 2011 -2012 Budget FY 2012 Adopted Budget Page 56 of 285 % Increase / (Decrease) Original 2011 over 2011 FY 2012 Budget Budget Budget Actual 09/30/10 Actual 09 /30/09 Actual 09/30/08 Revenues Taxes: Ad- Valorem Taxes 9,904,284 $ 10,222,389 -3-11% $ 11,053,128 $ 11,917,359 $ 11,915,355 Utility Service Taxes 2,154,044 2,116,249 1.79% 2,261,375 2,239,002 2,018,071 Franchise Fees 1,065,580 934,747 14.00% 1,204,328 1,256,831 1,212,562 Sales & Use Taxes 263,423 $ 13,387,331 277,307 -5-01% 266,077 267,557 278,649 Licenses & Permits 741,454 658,800 1255% 910,997 880,016 1,047,144 Intergovernmental 1,203,524 1,228,726 -2.05% 1,269,509 1,304,391 1,516,624 Charges for Services 1,898,895 1,841,727 3.10% 1,937,115 1,678,948 1,268,774 Fines & Forfeitures 112,200 133,300 -15.83% 149,098 146,970 157,022 Interest 85,740 84,027 2.04% 280,218 (1,346) 194,652 Appropriated Fund Balance 80,000 - 0.00% - - - Miscellaneous 8,400 8,800 -4.55% 278,142 304,595 137,447 Total Revenues: 17,517,544 17,506,072 0.07% 19,609,985 19,994,323 19,746,301 Expenditures General Government: Village Council 146,354 128,496 13.90% 120,125 122,653 130,801 VillageManger 276,714 308,271 - 10.24% 290,024 272,974 282,339 Human Resources 241,358 236,627 2.00% 233,169 217,019 218,821 Finance 533,708 526,897 1.29% 495,766 484,076 425,670 Information Technology 336,789 298,339 12.89% 285,410 282,303 285,872 Village Attorney 170,000 170,000 0.00% 153,356 134,083 122,646 Village Clerk 288,221 280,337 2.81% 273,630 254,655 260,873 General Services - Village Hall 178,552 2,171,696 123,218 44.91% 95,376 102,892 111,954 Public Safety: Law Enforcement 4,595,199 4,416,596 4.04% 4,158,345 3,973,322 4,088,898 Fire Rescue 2,702,252 2,662,206 1.50% 2,541,563 2,709,447 2,555,925 General Services - Public Safety 192,469 7,489,920 150,634 27.77% 120,930 139,259 130,757 Public Works: Public Works Admin 359,349 363,326 -1.09% 343,822 341,232 265,775 Sanitation 1,477,508 1,492,496 -1.00% 1,397,688 1,456,876 1,777,522 Facility Services 631,243 719,552 - 1227% 620,140 616,076 553,459 Streets & Grounds 1,214,467 1,267,345 4.17% 1,545,841 1,262,278 1,550,082 Vehicle Maintenance 388,978 4,071,545 369,193 536% 350,213 342,081 372,918 Community Development & Planning: Community Planning 230,637 222,239 3.78% 217,798 216,708 159,315 Building 488,025 481,185 1.42% 460,089 461,905 581,431 Code Enforcement 118,951 837,613 116,133 2.43% 96,234 105,874 155,787 Leisure Services: Library 676,942 723,231 -6.40% 685,936 767,271 749,874 Recreation 1,000,620 977,780 2.34% 933,273 917,567 960,573 Park Maintenance - - 0.00% - 536,825 980,312 Pool 292,786 384,601 - 23.87% 306,581 395,921 248,958 Special Events 87,000 87,000 0.00% 77,666 72,028 94,073 Tennis 388,436 2,445,784 388,705 -0.07% 402,968 361,439 181,707 Reserves & Other: Debt service - - 0.00% 2,254,384 1,439,460 859,932 Contingency 108,347 218,827 - 50.49% 43,162 14,191 81,591 Reserve - Pension - - 0.00% - - - Transfer In/Out - - 0.00% 163,490 318,500 1,254,952 Non - Departmental 392,639 500,986 392,838 -0.05% 511,429 94,930 388,182 Total Expenditures 17,517,544 17,506,072 0.07% 19,178,407 18,413,843 19,830,999 Net Revenue Over Expense $ $ $ 431,578 $ 1,580,479 $ (84,698) FY 2012 Adopted Budget Page 56 of 285 1 c� Ar r "#%a m 4 FY 2012 Adopted Budget Page 57 of 285 Charges for Services $1,898,895 10.84% Intergovernmental $1,203,524 6.87% Licenses & Permits $741,454 4.23% Sales & Use Taxes $263,423 1.50% Franchise Fees $1,065,580 6.08% VILLAGE OF NORTH PALM BEACH General Fund Revenues - Fiscal Year 2011 - 2012 Fines & Forfeitures $112,200 0.64 %. Utility Service Taxes $2,154,044 12.30% Investment Income $85,740 0.50% Miscellaneous $88,400 0.50% Ad- Valorem Taxes $9,904,284 56.54% Total $17,517,544 []Taxes - Ad- Valorem Taxes ■ Utility Service Taxes ❑ Franchise Fees []Sales & Use Taxes ■ Licenses & Permits ❑ Intergovernmental El Charges for Services 13 Fines & Forfeitures ■ Investment Income ❑ Miscellaneous FY 2012 Adopted Budget Page 58 of 285 The Village of North Palm Beach General Fund Revenue Analysis Fiscal Year 2011 -2012 Budget FY 2012 Adopted Budget Page 59 of 285 % Increase / Original 2011 (Decrease) over FY 2012 Budget Budget 2011 Budget Actual 09130/10 Actual 09/30/09 Actual 09/30/08 Taxes: Ad- Valorem Taxes 9,904,284 $ 10,222,389 -3.11% $ 11,053,128 $ 11,917,359 $ 11,915,355 Franchise Fees: Electricity 773,453 682,196 13.38% 924,671 999,894 975,594 Gas 14,918 14,000 6.56% 14,458 13,439 14,114 Water 277,209 1,065,580 238,551 16.21% 265,199 243,498 222,854 Utility Service Taxes: Electricity 960,897 940,609 2.16% 1,034,593 934,198 942,223 Gas 72,176 63,088 14.41% 70,887 56,179 54,679 Telecommunication 800,965 842,527 -4.93% 852,013 960,085 772,578 Water 320,006 2,154,044 270,025 18.51% 303,882 288,540 248,592 Sales & Use Taxes Local Option Taxes 263,423 277,307 -5.01% 266,077 267,557 278,649 13,387,331 13,550,692 -1.21% 14,784,907 15,680,749 15,424,638 Licenses & Permits: Building Permits 501,304 425,000 17.95% 422,104 383,262 566,783 Developer Fees - - 0.00% 250,000 250,000 250,000 Occupational Licenses 236,000 230,000 2.61% 236,091 239,831 221,131 Other Licenses, Fees, Permits 4,150 3,800 9.21% 2,802 6,924 9,230 741,454 658,800 12.55% 910,997 880,016 1,047,144 Intergovernmental Shared Revenue Other Local Units 47,273 41,000 15.30% 96,231 57,852 67,822 State Shared Revenue Local Govt 1/2 Ct Sales Tax 784,512 819,097 -4.22% 768,743 770,381 872,240 State Revenue Share Proceeds 330,123 329,660 0.14% 324,037 324,040 332,780 Other State Shared Revenue 25,716 1,140,351 21,748 18.25% 22,166 21,686 22,321 Other Other Intergov Revenue 15,900 17,221 -7.67% 58,333 130,432 221,462 1,203,524 1,228,726 -2.05% 1,269,509 1,304,391 1,516,624 Charges for Services Community Development 149,723 157,411 -4.88% 140,345 128,748 125,907 Library 1,400 900 55.56% 1,856 1,205 11,026 Recreation Pool 181,000 176,000 2.84% 198,474 200,476 100,272 Recreation 509,500 501,710 1.55% 486,991 435,037 336,293 Tennis 324,572 1,015,072 323,640 0.29% 360,462 259,917 136,449 Public Safety Ambulance Fees 275,000 250,000 10.00% 268,554 188,052 195,520 Other 75,100 350,100 53,730 39.77% 75,339 75,912 78,194 Public Works Solid Waste Collection 365,000 350,000 4.29% 368,376 363,188 249,948 Other 12,000 377,000 24,736 - 51.49% 32,773 23,602 32,008 Village Clerk 5,600 3,600 55.56% 3,946 2,810 3,158 1,898,895 1,841,727 3.10% 1 ,937,115 1,678,948 1,268,774 Fines & Forfeitures Community Development 21,300 21,000 1.43% 20,176 28,825 45,182 Library 10,600 11,800 - 10.17% 16,336 12,087 11,518 Public Safety 80,300 100,500 - 20.10% 112,586 106,058 100,323 112,200 133,300 - 15.83% 149,098 146 ,970 157,022 Miscellaneous Insurance Refunds - - 0.00% 178,244 151,240 11,321 Sales of Surplus - - 0.00% 63,810 43,700 52,300 Other 8,400 8,800 -4.55% 36,088 109,654 73,826 8,400 8,800 4.55% 278,142 304,595 137,447 Interest 85,740 84,027 2.04% 280,218 (1,346) 194,652 Appropriated Fund Balance 80,000 - 0.00% - - - Total Revenues: S 17,517,544 S 17,506,072 0.07% S 19,609,985 $ 19,994,323 S 19,746,301 FY 2012 Adopted Budget Page 59 of 285 General Fund Revenues This section includes a discussion regarding revenue sources for the Village's FY 2011/12 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 $9,904,284 Property taxes are the single largest revenue line item in the General Fund Budget, making up approximately 56.54% of the total budget. The taxable property value decreased from $1.54 billion to $1.49 billion. At the adopted millage rate of 6.9723 mils, this will generate gross taxes for FY 2011/12 of $10.4 million. But, due to discounts for prompt payment, state law requires that only 95% of the gross taxes be budgeted as revenue - equating to $9,904,284. 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, 2011 Palm Beach County notified the Village that the preliminary taxable valuation was $1,488,343,410. The final taxable valuation received on July 1 showed a valuation of $1,495,282,994. This includes $2,946,465 in new construction. Based on this final taxable value and current legislation, the millage options, with respect to voting and advertising requirements for FY 2011 /12, are discussed in the following paragraphs. Please note that the Village's current millage rate is 6.9723 mils. $17,517,544 Methodology for increasing Millage Rate: As per current tax law (FS 200.185) the Village is required to follow these procedures for FY 2011/12 when setting its millage rate: 7.2240 Mills (Rolled Back Rate A simple majority vote is all that is required to approve the rolled -back millage rate of 7.2240 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. However, this also works in reverse whereby with assessments decreasing in 2012, the millage rate can also increase so that the same amount of revenues is generated. This is precisely what happened in 2012 — the adjusted taxable value (excluding new construction) declined from $1,546,219,296 to $1,492,336,529 — resulting in a rolled - forward rate of 7.2240. Although the 7.2240 mils is higher than the FY 2010/11 rate of 6.9723, it does not have to be advertised as a tax increase because it generates the same revenues as last year. 7.2241— 8.4175 Mills (Majority Vote Maximum Millage Rate): A simple majority vote is also all that is required to approve a rate between the rollback rate of 7.2241 and up to 8.4175 mils. However, since this is higher than the rolled -back rate, it must be advertised as a tax increase. The rate is calculated by adjusting the rolled -back rate by the growth in Florida per capita personal income. FY 2012 Adopted Budget Page 60 of 285 8.4176 9.2593 Mills (Two- Thirds Vote Maximum Millage Rate): A super majority vote is required to increase the millage rate by up to 110% of the maj ori ty vote maximum rate. 9.2594 10.0000 Mills (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 mills. Millage Rate Impact: The revenue impact of the above millage rates is shown as follows: Millage Rate Description Ad- Valorem Revenue FY 2011/12 Ad- Valorem Revenue FY 2010/11 Increase (Decrease) 6.9723 Current Millage 9,904,284 10,222,389 (318,105) 7.2240 Rolled -Back Rate 10,261,828 10,222,389 39,439 8.4175 Majority Vote Maximum 11,957,217 10,222,389 1,734,828 9.2593 Two - Thirds Vote Maximum 13,153,010 10,222,389 2,930,621 10.0000 Statutory Maximum 14,205,188 10,968,125 3,982,799 Ad- Valorem Taxes 5 Year Revenue Trend 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 10 Revenue 1 11,915,355 11,917,359 1 11,053,128 10,222,389 1 9,904,284 Franchise Fees $1,065,580 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 2011/12 franchise fees represent 6.08% of the total General Fund Revenues. The estimates are prepared based on past experience. The Village has the following franchise fees: • Electric Franchise Fees ($773.453): 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 ($14.918): 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 ($277.209): 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 2012 Adopted Budget Page 61 of 285 Franchise Fees 5Year Revenue Trend Utility Taxes $2,154,044 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 12.30% 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 ($960.897 The rate is set at 10% of electric sales generated by FPL. • Water Utility Tax ($320.006 The rate is 10% of water service sales generated by Seacoast Utility Authority. • Telecommunication ($800,965): 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 ($72.176): The rate is 10% of natural gas sales. Utility ServlCe Taxes 5 Year Revenue Trend Sales & Use Taxes (Local Option Fuel Taxes) $263,423 Gasoline taxes are collected at the state level and distributed by formula to cities and counties. Gas taxes represent 1.50% of the total General Fund Revenues. The estimates are prepared based on information provided by the Florida Department of Revenue and Palm Beach County. FY 2012 Adopted Budget Page 62 of 285 Sales & Use Taxes 5 Year Revenue Trend Intergovernmental Revenues $1,203,524 Intergovernmental revenue consists of revenues that are received from other governmental agencies. These revenues represent 6.87% 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 ($784.512) : 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 Sharin g ($334.717 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 $19.669: 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 2012 Adopted Budget Page 63 of 285 Charges for Services $1,898,895 Charges for Services represent 10.84% of total General Fund Revenues. The budget estimates are based on past experience and are described below: • Community Development $149,723 Revenues included in this category are the following: Cell Tower Rent, Protective Inspection Fees, Building Plan Reviews and Non - Domicile Business Registrations. • Village Clerk $5,600 The Clerk's office makes available various records and publications and collects the candidacy fees from individuals running for public office. • Public Works $377,000 Included in this category are the following revenues: Solid Waste Collection and Reimbursement for maintenance services provided to the Country Club. Solid Waste Collection Fee ($365,000): 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 Sa eby $350.100 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 ($35,00QJ. 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 ($23,500 ): All operating alarms require a permit. The fee is $25 which is collected once a year. • Recreation $1,015,072 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 $394,500: 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 $205,000: This includes the amount paid to the Village for wet slip boat dockage, dry storage space and marina ramp usage. Memberships $102,000: This amount includes year -round membership for the Tennis and Pool Facilities. FY 2012 Adopted Budget Page 64 of 285 2.666.600 1,&66,660 1,660,600 1,4{10,660 1,200,600 1,666,660 860,000 FM ffn 466,UUL z66.660 ■Revenue 1,208, 1M Charges for Services 5 Year Revenue Trend 1,618,948 1 1,93!,115 1 1,641,121 I 1,898,595 Licenses and Permits $741,454 Licenses and Permits consist of Building Permits, Village Business Tax Receipts, Contractor Registration, Zoning & Annexation Fees and Temporary Banner Fees. These revenues represent 4.23% of the total General Fund Revenues. These types of revenues are directly related to the rate of growth and development in the Village. Fines and Forfeitures $112,200 Fines and forfeitures are revenues generated by enforcement and prosecution of municipal ordinances and state statutes. These line items represent 0.64% of total General Fund revenues. This category was increased due to past experience. Investment Income $85,740 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 0.50% of total General Fund Revenues. There is a significant decline in this revenue source due to the downturn in the economy. FY 2012 Adopted Budget Page 65 of 285 Fines & Forfeitures 5 Year Revenue Trend 166,666 140,066 120,060 166,666 66,666 66,666 46,660 20,000 2608 Adual 2009 Aduall 2616 Actual 2611 Bu et 2612 Budget @Revenue 157,022 146,970 149[198 133300 112,266 Investment Income $85,740 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 0.50% of total General Fund Revenues. There is a significant decline in this revenue source due to the downturn in the economy. FY 2012 Adopted Budget Page 65 of 285 Investment Income 5 Year Revenue Trend 300,900 250,000 200,000 150,000 100,000 50,900 (50,000) 2000 Actual 2009 Actual 2610Aclual 2611 Budget 2012 Bud, a Revenue 194,652 (1,346) 200 ,210 x1,627 I 05,746 Miscellaneous Revenues $88,400 The miscellaneous revenue classification represents 0.50% 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, etc. In 2012, the Village plans to utilize $80,000 of its developer contributions. FY 2012 Adopted Budget Page 66 of 285 it1�7w 0000 0000 FY 2012 Adopted Budget Page 67 of 285 VILLAGE OF NORTH PALM BEACH General Fund Expenditures - Fiscal Year 2011 - 2012 By Department Leisure Services $2,445,784 Reserves & Other 13.96% $500,986 2 86% General Government $2,171,696 Community Development 12.40% $837,613 4.78% Public Safety Public Works $7,489,920 $4,071,545 42.76% 23.24% By Function Capital Contingency $258,932 $108,347 1.48% 0.62% Operating $4,005,092 22.86% Personnel $13,145,173 75.04% Total $17,517,544 FY 2012 Adopted Budget Page 68 of 285 General Fund Expenditures $17,517,544 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 2011/12 General Fund budget, how much of the total budget it comprises, and assumptions used in determining the projections. Personal Services $13,145,173: Employee salary and benefits represent 75.04% 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: Calariee- Performance based merit increases for general employees are budgeted at an average of 3.75% based on a 0% - 5% scale. Funding for pay increases for all firefighters and sworn police officers are budgeted in accordance with the established step plan. Retirement: Actuarial determined employer contributions for the General Employees Pension and Police & Fire Pension were budgeted as follows: General Employees .. .........................19.57% Police and Fire Employees ..................20.03% 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. FY 2012 Adopted Budget Page 69 of 285 Personal Services 5 Year Trend 13,20D,000 13,()08,000 12,808,000 12,60D,000 12,400,000 12,2nn,nn0 12,000,000 2008 20" 2010 2811 2812 Actual Actual Actual Budget Budget .Expense 13,179,290 12,480,309 12,467,358 1 12,876,833 13,145,173 FY 2012 Adopted Budget Page 69 of 285 Operating Costs $4,005,092 Appropriations for each department are budgeted based on past history and the needs of the department. Operating costs represent 22.86% of the overall General Fund Expenses. Some highlights of operating costs are listed below: • Contractual Services $817,384 • Utilities $520,663 • Program Expenses (offset with Program Revenue) $456,750 • Legal Fees $170,000 • Materials & Supplies $509,618 • Gas, Oil & Lubricants $232,063 • Repairs & Maintenance $217,623 • Solid Waste Disposal $ 78,455 • Property/General Liability $392,639 • Professional Services $ 79,600 • Special Events $ 87,000 Capital Outlay $258,932 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. For FY 2011/12, capital outlay accounts for 1.48% of the overall general fund budget. The capital outlay for FY 2011/12 is summarized below: Department Operating Costs Information Technology 5 Year Trend 4,500,000 $119,082 4,000,000 $50,100 3,500,000 $26,000 3,000,000 $45,000 2,500,000 $258,932 2,000,000 jXudg!.4 1,500,000 RA'��:21 1,000,000 500,000 2009 20 10 2012 Actual Actual Bud et ■Expense 3,089,908 3,167,897 3,775,0D6 4,092,314 4,DD5,092 Capital Outlay $258,932 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. For FY 2011/12, capital outlay accounts for 1.48% of the overall general fund budget. The capital outlay for FY 2011/12 is summarized below: Department Amount Information Technology $18,750 Public Safe $119,082 General Services-Village Hall $50,100 Public Works $26,000 Parks &Recreation $45,000 Total $258,932 FY 2012 Adopted Budget Page 70 of 285 Capital Outlay 5 Year Trend 1.400,000 1.200,000 1.000,000 800,000 600,000 400,000 200,000 AcOtual AcOtual 2010 2011 2012 Budget Budget ■ Expense 1,383,639 1,013,487 475,007 318,098 258,932 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 2,500,000 2,000,000 1,500,000 1,000,000 500,000 2008 I 2009 2010 I 2011 2012 Actual Actual Actual Budget Budge 0 Expense 859,932 1,439,460 2,254,384 - - Reserves & Contingencies $108,347 Contingency $108,347 A contingency is a reserve that is set aside to accommodate unanticipated expenditures. For the FY 2011/12 budget, the Contingency category represents 0.62% of the overall general fund budget. FY 2012 Adopted Budget Page 71 of 285 Reserves & Contingencies 5 Year Trend 250,000 200,090 150,000 1ogo90 59,090 2008 2009 2010 2011 2012 Actual Actual Actual Bud et Bud e1 ■Expense 63,279 14,191 43,162 218,827 108,347 FY 2012 Adopted Budget Page 71 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 Budget General Fund Operating Highlights Description Amount Contractual Services $ 817,384 • Street Maintenance Contract ($130,000) • Park Maintenance Contract ($298,200) • Pool - Independent Contractor ($49,100) • Custodial Services ($106,164) • Facility Services - Outside Repairs • Various software support agreements, etc. Utilities 520,663 • Electricity ($329,859) • Gas ($24,833) • Telephone & Data ($83,344) • Water & Sewer ($82,627) Materials & Supplies 509,618 • Materials & Supplies ($269,988) • Office Supplies ($39,300) • Computer Supplies ($28,243) • Auto Parts Supplies ($91,000) • Library Materials ($81,067) Recreation Program Expenses (offset with Recreation Program Revenues) 456,750 Property/General Liability 392,639 Gas, Oil & Lubricants 232,063 Repairs & Maintenance 217,623 • R & M Automotive ($60,000) • R & M Building & Grounds ($74,730) • R & M Machinery & Equipment ($33,300) • R & M P.A. & Communication Systems ($25,200) • Tree Trimming ($10,000) Legal Fees 170,000 Solid Waste Disposal 78,455 Uniforms 40,880 Travel, Training & Conferences 55,151 Special Events 87,000 Professional Services 79,600 Total Fiscal Year 2011 -2012 Operating Costs I $ 4,0051 092 FY 2012 Adopted Budget Page 72 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 Budget General Fund Capital Outlay Department Information Technology Microsoft Office Suite Upgrade Public Works "Quick Tip" Dumpster Attachment Public Safety Vehicle Replacement (2) marked A/C Chiller Replacement General Services - Village Hall A/C Chiller Replacement Parks & Recreation Playground Equipment ( *) ( *) Funded by Developer Contribution Total Fiscal Year 2011 -2012 Capital Outlay 57,582 61,500 Amount $ 18,750 26,000 119,082 50,100 45,000 $ 258,932 FY 2012 Adopted Budget Page 73 of 285 FY 2012 Adopted Budget Page 74 of 285 Village Clerk Village Council Village of North Palm Beach Residents Darryl C. Aubrey David B. Norris William L. Manuel Thomas R. Hernacki Robert A. Gebbia Mayor Vice Mayor President Pro Tern Councilman Councilman Village Manager Operating Departments Village Attorney FY 2012 Adopted Budget Page 75 of 285 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 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 councilmen in Groups 2 and 4 are elected in odd years. At the first regular meeting following 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 additional meetings as needed to conduct the business of the Village. Individual councilmen attend monthly meetings of Village advisory boards. Councilmen represent the Village on the Florida League of Cities Intergovernmental Relations, and Finance and Taxation Legislative Policy Committees, the Palm Beach County League of Cities Board of Directors, the Palm Beach County Multi- Jurisdictional Issues Coordination Forum, the North County Governmental Committee, the Treasure Coast Regional Planning Council, the State Attorney Advisory Board, and the Northlake Boulevard Corridor Task Force. Councilmen kept abreast of legislative developments by participating in Legislative Action Days and face -to -face communication with Federal, State, and local officials. 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 2010/2011, Council continued to enact legislation and set policies that meet its goals and objectives, and provide for the health, safety, and welfare of residents, including: • Voluntary annexation of 4.64 acres of land; • Establishing a Light Industrial land use classification; • Creating an ad hoc Business Advisory Committee; • Sponsoring Business Forums; • Streamlining the sign approval process; • Extending the deadlines for properties to comply with Northlake Boulevard Overlay Zoning District requirements; • Approving Special Use Permits for the establishment of similar uses in a zoning district; • Establishing standards for vacant lots, portable storage containers, and roll -off dumpsters; • Establishing additional restrictions on medical and dental offices, clinics, and pharmacies relating to the distribution and sale of controlled substances; • Installing new street signs Village -wide; • Pool resurfacing and pool pump room repairs; FY 2012 Adopted Budget Page 76 of 285 • Approving software purchases to allow online viewing of public records, building permits and inspection results; and • Sponsoring a 2010 Election Forum to inform voters about Federal and State candidates and constitutional amendments. Goals and Obiectives The Village Council is committed to these goals and objectives: Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Obiectives• 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 where and when available. e. Address Pension Fund unfunded liabilities. Goal: Maintain a High Quality of Life in the Village Obiectives• 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. Encourage high standards for the overall appearance of the community. d. Enhance communication with residents through mediums such as the Village Newsletter and website. e. Improve communication and response to the public; encourage suggestions from the public. f. Maintain service levels in the face of declining revenue sources. Goal: Maintain and Improve all Recreational Facilities of the Village Obiectives• a. Maintain high levels of appearance and maintenance of Country Club facilities (including tennis and swimming) and all Village parks. b. Seek ways to improve the use of parks by residents. c. Actively promote resident and non - resident use of the Country Club facilities. d. Further improve Country Club activities and related services. e. Enhance golf membership through increased member events. £ Enhance tennis and swim operations at the Country Club. Goal: Enhance the Spirit and Participation of our Community Obiectives• a. Encourage Village resident participation on Boards, programs and events. FY 2012 Adopted Budget Page 77 of 285 b. Improve communication with businesses; encourage participation of businesses in Village events. c. Enhance and promote organized youth sport leagues and programs within the Village. d. Continue Village volunteer service similar to the very successful "Support Our Troops" program. Imorove the Overall Appearance of the Village Obiectives• a. Continue improvement of code compliance and education with special emphasis towards the abatement of nuisance and abandoned properties. b. Continue support of the Northlake Boulevard Corridor Task Force 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. FY 2012 Adopted Budget Page 78 of 285 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 Inspector General Expenses Employee Relations Membership & Dues Materials & Supplies Professional Services Special Events Travel Other Operating Costs Capital Capital The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Village Council % Increase/ Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 $ 46,800 $ - 46,800 3,581 71 - 3,652 $ 50,452 $ 32,872 10,000 5,000 1,975 1,500 2,000 18,628 2,225 10,515 500 5,300 0 5,387 0 0 95,902 46,800 0.00% - 0.00% 0.00% 0.00% - 0.00% 3,581 0.00% 132 - 46.21% - 0.00% 50,513 34,500 8,600 5,000 1,600 0 3,000 0 1,700 10,500 500 4,500 3,000 5,083 -0.12% -4.72% 16.28% 0.00% 23.44% 0.00% - 33.33% 0.00% 30.88% 0.14% 0.00% 17.78% - 100.00% 5.98% 0.00% 77,983 22.98% 0 0.00% $ 46,800 $ 46,800 $ 46,800 3,580 90 3,580 288 3,580 288 $ 50,470 $ 50,668 $ 50,668 31,248 37,178 23,944 7,595 5,930 7,724 5,077 4,394 5,609 1,800 1,545 1,150 0 0 0 3,000 4,600 17,800 0 0 0 2,175 1,050 1,600 10,710 11,053 10,932 727 288 399 3,517 2,037 3,067 0 0 3,744 3,805 3,869 4,124 (0) 40 40 69,654 71,984 80,132 0 0 0 0 0 0.00% 0 0 0 Total Expenses $ 146,354 $ 128,496 13.90% $ 120,125 $ 122,653 $ 130,801 FY 2012 Adopted Budget Page 79 of 285 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 2012 Adopted Budget Page 80 of 285 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 risk - taking... all focused on the core goal of Serving 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: • 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 201012011: 1. The Village's General Fund budget has been reduced by $2,185,876.00 or 11.1% over the past four (4) years. ($19,691,948.00 in Fiscal Year 2007/2008 to $17,506,072.00 adopted in Fiscal Year 2010/2011). 2. Village's ad- valorem taxes have been reduced by 13.06% or $1,535,156.00 since Fiscal Year 2007/2008 ($11,757,545.00 in Fiscal Year 2007/2008 to $10,222,389.00 adopted in Fiscal Year 2010/2011). 3. The Village's full -time workforce has been reduced by 36 positions or 19.78% since Fiscal Year 2007/2008 (through outsourcing and redeployment strategies) with absolutely no negative impact upon municipal provided services [182 full - time in Fiscal Year 2007/2008 to 146 full -time in Fiscal Year 2010/2011]. 4. The Village's Public Safety Department, Law Enforcement Division received National Accreditation for the second consecutive rating period (3 years) through C.A.L.E.A. 5. The Village's Finance Department was the recipient of the Government Finance Officer's Association — Certificate of Achievement Award for its Certified Annual Financial FY 2012 Adopted Budget Page 81 of 285 Report [with no written comments] and the Distinguished Budget Award for its Budget Document. New Initiatives The Country Club will continue to bring about new management challenges in this upcoming Fiscal Year. As a direct result of the struggling economy, the Club has experienced a significant and steady decline in memberships. This was only exacerbated by the material default of two (2) independent restaurant vendors which necessitated the Village stepping in and assuming responsibility for food and beverage service at the Club. This new venture has been embraced as an amenity of the Club but provides little to no relief to those revenue losses. Improving and strengthening customer service while fostering local neighborhood relationships continues to be a primary focus in the Fiscal Year 2011/2012 budget. The Village continues to evaluate and re -focus on -going services toward essential/high -value service areas that "we do best." This allows contractual opportunities that improve resident service quality while restraining or reducing Village costs. As part of this effort to reevaluate and re- focus, the Administration, under the guidance of the Village Manger, will vigorously pursue all options for retraining and repurposing its workforce. The philosophy of the Village Manager's office is to provide the most cost - effective approach to residential service, without compromising the quality or quantity of those services whenever possible. The Administration recognizes that through a better and smarter application of technology to streamline processes and procedures already in place, it is possible to reduce growing personnel- related costs without reducing valuable residential services. The Village Manager's Office will continue to operate in an effective, efficient and professionally responsible fashion following the goal- setting support and policy direction of the Village Council. During Fiscal Year 2011 /2012, the Village Manager's Office will also remain committed to lowering personnel, capital, and operational costs wherever possible while continuing to make the Village of North Palm Beach the "best place to live under the sun. " Goals and Objectives In addition to the "New Initiatives," in the coming year, the Village Manager's Office plans to achieve the following goals and obj ectives: 1. Provide leadership and oversight of Village -wide governance, functions, services and projects. a. Direct services to be delivered as set forth in the strategic plan, the budget and Council priorities. b. Provide Council with a recommended budget that falls within the strategic plan and Village -wide goals at the lowest attainable millage rate. 2. Implement and maintain a comprehensive strategic plan. a. Integrate the Village strategic plan with annual budgeting through a unified process. 3. Research, develop and recommend Village -wide and departmental policies and procedures. a. Suggest changes in organizational structure and in types of services provided; evaluate staffing levels and prepare a reduction and transition plan. FY 2012 Adopted Budget Page 82 of 285 b. Evaluate specific programs and other contractual services throughout the Village for adequate and appropriate cost recovery for users while increasing cost effectiveness. 4. Provide supervision for all departments, offices and agencies of the Village. a. Establish a comprehensive program to review and evaluate all operational processes. 5. Enhance access to government through programs that inform citizens about Village operations and services. a. Coordinate and improve upon press releases, content of Village publications, brochures, and informational leaflets. Performance Measures Performance FY 2010 FY 2011 FY 2012 Measure Actual Projected Estimated Attended Council 20 Regular 20 Regular 20 Regular Regular meetings, 24 Workshops 24 Workshops 24 Workshops Workshops, and Special meetings 7 Special 7 Special 7 Special Staffing levels: Full -time 145 146 143 Part-time 89 133 125 Adopted Millage 6.9000 6.9723 6.9723 Rate Village Newsletter 104,710 101,400 101,400 circulation FY 2012 Adopted Budget Page 83 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Village Manager FY 2012 Adopted Budget Page 84 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 189,178 $ 218,280 - 13.33% $ 210,279 $ 197,776 $ 200,663 Overtime Pay - - 0.00% - - - Part-time Pay - 189,178 - 0.00% - - - Benefits: Pension 29,803 34,167 - 12.77% 32,626 29,566 30,839 Health Insurance 22,280 24,822 - 10.24% 23,933 19,743 19,477 FICA /Medicare 14,465 16,691 - 13.34% 12,328 11,978 12,050 L.T.D. Insurance 979 970 0.93% 960 950 1,035 Life Insurance 864 864 0.00% 864 882 1,024 Worker's Compensation 284 611 - 53.52% 403 1,224 1,152 Other - 68,675 - 0.00% - - - $ 257,853 $ 296,405 - 13.01% $ 281,393 $ 262,118 $ 266,240 Operating Advertising 0 0 0.00% 0 0 1,888 Books & Publications 150 150 0.00% 0 0 0 Conferences & Seminars 1,710 740 131.08% 0 0 15 Contractual Services 2,258 300 652.67% 883 484 426 Materials & Supplies 2,500 2,500 0.00% 1,455 965 3,861 Memberships & Dues 2,000 1,000 100.00% 914 620 720 Printing & Binding 500 500 0.00% 198 228 241 Professional Services 950 950 0.00% 1,136 1,193 487 Travel & Training 8,112 0 0.00% 0 0 0 Utilities 481 5,526 - 91.30% 3,422 6,711 7,434 Other Operating Costs 200 200 0.00% 623 654 1,027 18,861 11,866 58.95% 8,631 10,856 16,099 Capital Capital 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 Total Expenses $ 276,714 $ 308,271 - 10.24% $ 290,024 $ 272,974 $ 282,339 FY 2012 Adopted Budget Page 84 of 285 Human Resources Director of Human Resources 1 FT Human Resources Specialist 1 FT Summary: Change: FT =2 FY 2012 Adopted Budget Page 85 of 285 Human Resources Mission Statement To deliver customer focused services to all Village departments with competency, care, and quality in support of the Village's mission and strategic priorities. Service Levels Narrative The Human Resources (HR) Department is a strategic partner with other Village Departments ensuring high levels of service through the recruitment and selection of quality employees and volunteers, through the implementation and maintenance of a well- rounded and competitive benefits package to benefit employee retention and morale, and through training and guidance initiatives in all aspects of Human Resources. Human Resources works to ensure all other Village departments have the necessary resources and support to best manage their human capital. Centralized benefit administration, background screening, training, collective- bargaining, personnel record - keeping, and workers' compensation case management facilitates uniform application and consideration of State and Federal labor laws and of the Village's Personnel Rules and Regulations. The Village employs 144 full -time and 124 part -time (both year - round and seasonal) positions. Additionally, the Village offers a comprehensive benefits packet to all full -time staff including: medical and dental insurance; two (2) self - funded pension plans; three (3) 401(a) pension options and deferred compensation with matching through ICMA -RC; an IRS Section 125 Flexible Spending Account program; life and AD &D insurance; long -term disability insurance; supplemental vision and other insurance options; Employee Assistance Program (EAP); and a tuition refund program. HR is responsible for delivering these programs uniformly and free of discrimination and for ensuring compliance with and meeting applicable reporting requirements for Federal and State healthcare regulations, (i.e., PPACA, COBRA, HIPAA, Medicare, etc.). Currently the HR Department is staffed with one (1) Director of Human Resources and one (1) full -time Human Resources Specialist. The HR Director oversees and supervises all areas of HR and risk management. This includes providing: oversight; guidance; policy development; fringe benefit management; hiring administration; continuing training and development; and objective investigation and analysis of personnel matters, disciplinary actions, and /or employee complaints to ensure that Village policies are being 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 primary responsibilities of the Human Resources Specialist include: processing vendor invoices; staff new -hire orientation; assisting with employee and vendor inquiries and issues; and educating employees regarding their rights and responsibilities concerning the benefits offered to them. The HR Specialist also assists the Director with interviews and panel selections, arranging subsequent pre - employment background and physical /drug screenings, fulfilling records requests, and other administrative functions as needed. FY 2012 Adopted Budget Page 86 of 285 HR also 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: • Renewals of all 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; • Managing all workers' compensation cases with workers' compensation carrier and health clinic /providers; and • Coordination of all annual employee performance evaluations. 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 was 1.17 in Fiscal Year 2008/2009 and declined sharply (for the better) to .92 in Fiscal Year 2009/2010 where it remained again this year. The climate of the healthcare industry and provisions of the national healthcare reform bill (PPACA) passed in 2010 have dominated consumer concerns and national news in recent times. HR has partnered with the Village's Agent of Record (and health insurance broker) to keep abreast of the changes in healthcare regulations, including noticing, coverage, and minimum levels of care requirements. HR also 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. Traditionally the Village has offered both an HMO and POS (or PPO) option to its employees to offer a choice of healthcare maintenance programs with a 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, keeping a positive claims experience can help to reduce the rate at which premiums increase. Recognizing this, HR will continue to prioritize health and well -being initiatives for the upcoming Fiscal Year including conducting a third annual Employee Wellness & Benefits Fair and promoting voluntary health -risk assessments (HRA's) to all employees and their dependents. In the area of collective bargaining, the Village recently closed three -year labor contracts with all three (3) unions. Each of the contracts runs through September 30, 2013 and contains a provision to reopen bargaining annually for wages only. Current Year Accomplishments and New Initiatives In addition to the projects outlined above, during Fiscal Year 2010 /2011, the HR Department also accomplished the following: • Determined and implemented all HR processes including recruitment, training, hiring, and ongoing payroll related - changes for the newly - established Village Tavern Restaurant; and FY 2012 Adopted Budget Page 87 of 285 • Provided full -scale administrative support to the General Employee Pension Plan Board of Trustees, including assisting with the recruitment, selection, and orientation of two (2) new Trustees. Additionally, in Fiscal Year 2011/2012 the HR Department plans to: • Continue to review existing employee insurance plans, benefits levels and methods of implementation in order to lower employer costs; and • Continue to review and revise existing HR related forms in order to streamline processes (e.g. Personnel Action Form and Employment Application). Goals and Objectives In the coming year, the Human Resources Department plans to achieve the following goals and objectives: Council Goal: Protect the financial integrity of the Village in a difficult economic environment Department Goal: Minimize the Village's exposure to employer - liability issues and maintain excellent employee /employer relations through staff and supervisor knowledge of and compliance with all State and Federal employment laws and Village policies. Objectives: a. Create and implement an annual recurring staff training calendar. b. Maintain a competitive Comprehensive Pay and Classification Plan. c. Maintain/revise job descriptions for all Village positions and create new ones as required. d. Continue to review, update and distribute the Village Policy and Procedure Manual as necessary. e. Utilize existing mediums (e.g., email, the Village intranet, and monthly employee newsletter) to issue updates and refreshers regarding State and Federal employment laws. Department Goal: Minimize adverse financial impacts to the Village by providing the highest possible levels of employee health, dental, vision, disability, and life insurance, while managing premiums and focusing on improving employee wellness. Objectives: a. Conduct and promote annual Employee Wellness & Benefits Fair and other wellness - related programs to reduce /minimize health insurance costs. b. Maintain the "Lunch & Learn" program to educate employees about diet, nutrition and other health - related topics. c. Market carrier /insurer wellness initiatives and programs to promote preventative care. d. Initiate voluntary health risk assessment (HRA) program to assist employees with meeting their personal wellness goals and ultimately positively impact the Village's claims experience and premiums. Maintain a high quality of life in the Village Department Goal: Provide the highest quality customer service and seek to maintain /improve employee job - satisfaction and retention rates through the speedy recruitment of strong employees in the pursuit of excellence throughout the Village. FY 2012 Adopted Budget Page 88 of 285 Objectives: a. Obtain/maintain high quality, flexible benefit programs that are responsive to employee needs and provide quality and value. b. Enhance employees' comprehension and usage of benefits via educational programs and the Village intranet. Performance Measures Performance FY 2010 FY 2011 FY 2012 Measure Actual Estimated Projected Increase the number of training programs offered: Supervisory 0 1 2 General knowledge 0 1 2 Percent Change Supervisory N/A +100% +100% General knowledge N/A +100% +100% Increase the percentage of full -time employees attending at least one (1) HR training session: Supervisory Attendees 0 11 14 General knowledge Attendees 0 90 99 Percent Change Supervisory N/A +1,100% +36% General knowledge N/A +9,000% +10% Increase participation in Employee Wellness & Benefits Fair Number of Employees 95 67 75 Number of Vendors 13 18 20 Percent Change Employees N/A -29% +12% Vendors N/A +38% +11% Increase BRA program participation by 10% Number of Employees N/A 2 10 Percent Change N/A +200% +500% Increase opportunities for and participation in "Lunch & Learns." Number of Sessions 2 3 4 Av. Number of Participants 6.5 6 6.1 Percent Change Number of Sessions N/A +50% +33% Av. Number of Participants N/A -7.7% +1.7% As illustrated above, the Village's workers' compensation MOD was 1.17 in Fiscal Year 2008/2009 and declined sharply (for the better) to .92 in Fiscal Year 2009/2010 where it remained this year. The Village anticipates maintain a MOD of below 1.0 again for Fiscal Year 2011/2012. FY 2012 Adopted Budget Page 89 of 285 Applying the HR staffing metric of one (1) full -time HR employee per 100 full -time equivalent (FTE) positions being serviced, or 1:100, the Village currently exceeds this standard with a ratio of 1:108. The acquisition of the Village Tavern Restaurant as a Village- operated facility in Fiscal Year 2009/2010 pushed this ratio up from 1:96 with the addition of 45 positions. HR Cost per FTE $1,400.00 $1,200.00 $1,000.00 $800.00 $600.00 t FT E Cost per $400.00 FT $200.00 $- ��oo�o� o i �oo�oo i �000\ ^o �o ^a ^^ �yo 1� HR cost per budgeted FTE dropped slightly in Fiscal Year 2010/2011 over the previous year, which was artificially inflated due to the centralization of some costs under HR (which were previously recorded in other areas of the budget) and a sharp decline in the number of budgeted FTE's. Since its inception in Fiscal Year 2006/2007, the HR Department's total annual budget has risen by less than $5,000 (or 2 %) and the cost per Village FTE has risen just $61.15 (or almost 6 %). Average Total Monthly Medical Insurance Premiums $2,000.00 - $1,800.00 $1,600.00 $1,400.00 $1,200.00 $1,000.00 $800.00 $600.00 $400.00 $200.00 $ FY 2008/09 FY 2009/10 FY 2010/11 FY 201 1 /12 Projected ■ single ■ +1 ❑ (ar wyl Since Fiscal Year 2008/2009 medical premiums rose an average of 31 %. While these increases are influenced by the Village's claims experience, they are more directly attributable to market - related inflation. Nevertheless, the Village continues to prioritize wellness in an effort to maintain a positive claims experience and to reduce the rate at which premiums increase going forward. FY 2012 Adopted Budget Page 90 of 285 No. of FTE's per each FT HR Employee d 120 R 115 > 110 'y 105 100 t Ratio of HR ILU Employees LL ,L 95 to FTE's d 6 90 Z 85 `O 1_\0 \6 l\°O w01 rL00 rLOd° rL00 rL00 rLZ rl0^ Q�0 O� Applying the HR staffing metric of one (1) full -time HR employee per 100 full -time equivalent (FTE) positions being serviced, or 1:100, the Village currently exceeds this standard with a ratio of 1:108. The acquisition of the Village Tavern Restaurant as a Village- operated facility in Fiscal Year 2009/2010 pushed this ratio up from 1:96 with the addition of 45 positions. HR Cost per FTE $1,400.00 $1,200.00 $1,000.00 $800.00 $600.00 t FT E Cost per $400.00 FT $200.00 $- ��oo�o� o i �oo�oo i �000\ ^o �o ^a ^^ �yo 1� HR cost per budgeted FTE dropped slightly in Fiscal Year 2010/2011 over the previous year, which was artificially inflated due to the centralization of some costs under HR (which were previously recorded in other areas of the budget) and a sharp decline in the number of budgeted FTE's. Since its inception in Fiscal Year 2006/2007, the HR Department's total annual budget has risen by less than $5,000 (or 2 %) and the cost per Village FTE has risen just $61.15 (or almost 6 %). Average Total Monthly Medical Insurance Premiums $2,000.00 - $1,800.00 $1,600.00 $1,400.00 $1,200.00 $1,000.00 $800.00 $600.00 $400.00 $200.00 $ FY 2008/09 FY 2009/10 FY 2010/11 FY 201 1 /12 Projected ■ single ■ +1 ❑ (ar wyl Since Fiscal Year 2008/2009 medical premiums rose an average of 31 %. While these increases are influenced by the Village's claims experience, they are more directly attributable to market - related inflation. Nevertheless, the Village continues to prioritize wellness in an effort to maintain a positive claims experience and to reduce the rate at which premiums increase going forward. FY 2012 Adopted Budget Page 90 of 285 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA/Medicare L.T.D. 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 Fiscal Year 2011 -2012 General Fund Adopted Budget Human Resources FY 2012 Budget $ 143,669 - 143,669 26,094 32,438 10,983 848 216 216 - 70,795 $ 214,464 1,160 688 100 4,000 2,220 10,000 843 750 3,943 690 0 2,500 0 0 0 26,894 0 $ 241,358 % Increase / Original 2011 (Decrease) over Actual Actual Actual Budget 2011 Budget 09/30/10 09/30/09 09/30/08 $ 139,293 3.14% $ 134,908 $ 133,314 $ 124,810 - 0.00% 1,675 - 8,917 - 0.00% - - - 25,671 1.65% 27,708 28,756 31,454 32,185 0.79% 31,720 23,807 15,442 10,649 3.14% 9,093 9,207 9,655 822 3.16% 813 783 846 216 0.00% 219 216 301 390 - 44.62% 257 816 768 - 0.00% - - - $ 209,226 2.50% 1,000 16.00% 500 37.60% 100 0.00% 4,200 -4.76% 3,500 - 36.57% 10,000 0.00% 1,000 - 15.70% 2,000 - 62.50% 2,100 87.76% 500 38.00% 0 0.00% 1,847 35.35% 654 - 100.00% 0 0.00% 27,401 -1.85% 0 0.00% 0 0.00% $ 206,393 $ 196,899 $ 192,194 789 864 336 760 111 1,538 0 18 116 2,960 3,620 3,620 3,784 0 0 9,681 8,767 8,673 1,833 651 5,616 2,792 1,990 3,140 2,044 2,171 1,151 525 558 763 0 0 0 1,338 498 473 268 872 852 (0) (0) 349 26,776 20,120 26,628 0 0 0 0 0 0 $ 236,627 2.00% $ 233,169 $ 217,019 $ 218,821 FY 2012 Adopted Budget Page 91 of 285 Finance Director of Finance 1 FT Finance Manager 1 FT Accounting Clerk 3 FT Finance Intern 1 PT Summary: Change: FT= 5 PT= 1 FY 2012 Adopted Budget Page 92 of 285 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 23 consecutive years. Prudent financial management has contributed to the increase in the Undesignated, Unappropriated 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 Undesignated, Unappropriated Fund Balance at September 30, 2010 is unused and unbudgeted in this proposed budget - remaining at a level of $10.44 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, 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 Department is responsible for the following functions: • Preparing, recording, analyzing and monitoring all of the Village's financial transactions; • Preparing various Village's 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; FY 2012 Adopted Budget Page 93 of 285 • 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 (CAFR) with the Village Auditor. Current Year Accomplishments and New Initiatives During Fiscal Year 2010 /2011, 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; • Received the GFOA Distinguished Budget Award for the 2nd consecutive year [previously this award had not been received since 1995]; • Completed the update to the Accounting Policies and Procedures Manual for Internal Controls [this manual had not been updated since 2002]; • Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the 23rd consecutive year; • Coordinated cross - training of all major functions to ensure proper coverage of service; • Integrated electronic Finance records into Laserfiche document imaging system; • 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 Department Goal: Maintain the Village's financial systems in conformance with all State and Federal laws, Generally Accepted Accounting Principles (GAAP), standards of the Governmental Accounting Standards Boards (GASB), and the Government Finance Officers Association (GFOA). Objectives: 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. 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. FY 2012 Adopted Budget Page 94 of 285 Objectives: 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. Objectives: 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 2010 FY 2011 FY 2012 Measure Actual Projected Estimated Number of Years awarded the "Certificate of Achievement for Excellence in Financial 22 23 24 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" 1 2 3 by GFOA FY 2012 Adopted Budget Page 95 of 285 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 unreserved fund balance to total fund expenditures: Fund Balance as % of Annual Expenditures 60% 58% 56% 54% 52% zr, 50% 2009 2010 2011 2012 Actual Actual Projected Estimated The following charts illustrate some departmental workload indicators. Number of Purchase Orders Issued 1,000 950 900 850 800 750 2009 Actual 2010 Actual ojec F012 ma Projected mated ■ # Purchase Orders 937 856 951 1,000 Number of Accounts Payable Checks Issued 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 2009 Actual 2010 Actual 2011 2012 Projected Estimated ■ # A/P Checks 5,611 5,963 6,666 7,000 Number of Payroll Checks Issued 7,000 6,800 6,600 ZZ 6,400 6,200 6,000 5,800 5,600 2009 Actual 2010 Actual 2011 2012 Projected Estimated ■ # P/R Checks 6,160 6,463 6,762 7,000 FY 2012 Adopted Budget Page 96 of 285 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA /Medicare L.T.D. Insurance Life Insurance Worker's Compensation Other Operating Books, Publications & Subscriptions Conferences & Seminars Contractual Services Materials & Supplies Memberships & Dues Postage Printing & Binding Professional Services Travel & Training Utilities Other Operating Costs Capital Capital Total Expenses The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Finance % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 $ 317,541 $ 305,223 4.04% $ 297,770 $ 276,700 $ 261,158 9,600 9,600 0.00% 2,678 7,895 5,573 10,657 337,798 15,917 - 33.05% 14,576 14,442 7,159 65,780 64,625 1.79% 70,643 71,189 46,862 50,620 48,257 4.90% 47,573 40,905 38,169 25,821 25,281 2.14% 22,187 21,129 19,750 1,872 1,800 4.00% 1,736 1,631 1,718 540 540 0.00% 537 542 700 507 926 - 45.25% 600 1,824 4,116 - 145,140 - 0.00% - - - S 482,938 $ 472,169 2.28% $ 458,300 $ 436,257 $ 385,206 300 300 0.00% 839 222 169 700 700 0.00% 115 772 855 30,000 30,000 0.00% 21,437 29,525 19,085 10,000 10,000 0.00% 7,354 6,786 10,182 370 370 0.00% 463 440 420 100 100 0.00% 162 199 280 4,000 4,000 0.00% 4,117 2,356 2,198 4,200 4,200 0.00% 894 969 0 1,100 1,100 0.00% 0 1,456 1,561 0 3,958 - 100.00% 1,941 5,094 4,843 0 0 0.00% 144 (0) 871 50,770 54,728 -7.23% 37,466 47,819 40,464 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 S 533,708 $ 526,897 $ 484,076 $ 425,670 1.29% $ 495,766 FY 2012 Adopted Budget Page 97 of 285 Information Technology Director of Information Technology 1 FT Network Support Specialist 1 FT Technical Support Specialist 1 FT ( -1 PT) +1 FT Note: The part -time Technical Support Specialist position has been changed to a full -time position. This change will enable the department to meet the increased demands to the Village IT Infrastructure. Summary: Change: FT= 3 +1 FT PT= 0 -1 PT FY 2012 Adopted Budget Page 98 of 285 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. The department's 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 Village residents with online services such as online tee -times and reservations for Golf and Activity registrations with the Parks and Recreation Department. The IT Department is continuing its efforts to provide additional online services to the residents such as online public records requests and checking building permit status. The IT Department also provides guidance to department heads on all technology - related purchases. In addition to the duties already mentioned, the IT Department is also responsible for the following functions: • Support of Department of Public Safety's 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; and • Website and graphic design. Currently the IT Department is staffed with one (1) Director of Information Technology, one (1) full -time Network Support Specialist, and one (1) part -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 and software and warranties are up -to -date. Personnel Changes Recently, the IT Department has had a difficult time meeting the increased demands to the Village's IT infrastructure, as illustrated by the Department's list of "Current Year Accomplishments." The proposed budget for Information Technology includes expanding the existing part -time Technical Support Specialist to a full -time, non - exempt, non - union - eligible Technical Support position in order to help to alleviate the workload strains. FY 2012 Adopted Budget Page 99 of 285 The personnel /title changes for Fiscal Year 2011 /2012 are as follows: • Deletion of one (1) part -time position; and • Addition of one (1) full-time position. Technical Support Specialist Technical Support Specialist Current Year Accomplishments and New Initiatives During Fiscal Year 2010/2011, in addition to meeting all of its performance measures, the IT Department accomplished a significant amount of special projects including: • Installation of new Anti Spam software to filter unwanted spam from Village email system; • Upgrade of bandwidth for Village Library computer lab; • Design and implementation of the new Country Club brochure to help market the Country Club; • Installation of new surveillance cameras in the Country Club parking lot; • Implementation of new Micros POS system in the Village Tavern Restaurant; • Implementation of CAD email system to alert the Public Safety Dept. Administration of all important calls; • Upgrade of CAD database to latest version; • Upgrade of Golftrac POS software to latest release for added features and security; • Upgrade of Rectrac POS software to latest release for added features and security; • Implementation of new crash reports for Public Safety to meet new State mandates; • Installation of new backup server and software to provide more streamlined back up and data restorations for the Village network; • Upgrade of Public Safety eforms software to provide better features for field officers; • Upgrade of Fire Pro software to latest version; • Implementation of web content filtering to protect the Village network from virus attacks; • Installation of wireless network access in Village Hall Council Chambers; • Implementation of Apple iPads for the Village Council to streamline Council meetings; • Design of a new Village Council website for quicker access to all Village Council meeting documents via the Apple iPads; and • Design and implementation of electronic interdepartmental records request system. Goals and Objectives In the coming year, the Information Technology Department plans to achieve the following goals and objectives: Maintain a High Quality of Life in the Village Department Goal: Continue to enhance online services to Village residents. Objectives: a. Provide online polls submission forms to collect suggestions from Village residents. b. Use in -house email databases to inform residents of Village events and activities. c. Send electronic flyers and newsletters to inform Village residents of special news and events. d. Continue to provide computer classes at the North Palm Beach Library. FY 2012 Adopted Budget Page 100 of 285 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. Objectives: 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. Performance Measures Performance FY 2010 FY 2011 FY 2012 Measure Actual Projected Estimated Reduce the number of virus attacks on Village network 3 1 1 Implement a maintenance Create a monthly schedule for Village As needed schedule to test Continue with computers to reduce the hardware func- monthly amount of hardware related tionality for each maintenance work orders department schedule. Increase the percentage of work orders completed in 8 -10 15 -20 15 -20 24 hours Increase number of yearly online suggestion forms. 2 5 or more 5 or more Obtain more email information from Village 200 250 Over 10,000 residents and increase current database by 10% The graph to the right is a breakdown of all IT desktop related work orders throughout the Village by year (not including special projects and server related issues). The current Fiscal Year is tracking to finish right above 2,000 work orders. Village Email System Ignored (whitelisted) 8% Allowed 8% ■ SPAM ■ Allowed ❑ Ignored (whitelisted) SPAM 84% As shown above, 84% of the Village's email transmissions are spam or virus related. Only 16% of emails sent to the Village are allowed entry, which, in turn, protects Village computers from harmful virus attacks. 2500 2000 1500 U_ F i 1000 500 0 Tickets per Year Year Projec:eJ E sti n ated FY 2012 Adopted Budget Page 101 of 285 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA/Medicare L.T.D. 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 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Information Technology FY 2012 Budget $ 215,867 215,867 37,959 23,156 16,503 1,245 324 324 - 79,511 $ 295,378 0 0 5,800 6,000 0 6,900 3,000 0 961 0 18,750 22,661 18,750 Total Expenses $ 336,789 $ 298,339 12.89% $ 285,410 $ 282,303 $ 285,872 FY 2012 Adopted Budget Page 102 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual Budget 2011 Budget 09/30/10 09/30/09 09/30/08 $ 173,448 24.46% $ 171,033 $ 164,339 $ 152,036 - 0.00% - - - 28,660 - 100.00% 18,826 18,326 - 31,203 21.65% 31,893 32,277 32,052 17,267 34.11% 17,038 14,653 14,868 15,452 6.80% 14,115 13,566 11,264 995 25.13% 967 936 977 216 50.00% 216 216 286 566 - 42.76% 363 1,128 876 - 0.00% - - - $ 267,807 10.30% $ 254,450 $ 245,440 $ 212,359 0 0.00% 0 0 0 0 0.00% 0 0 0 4,000 45.00% 1,211 1,396 5,336 5,500 9.09% 4,478 3,315 2,337 0 0.00% 0 0 0 6,900 0.00% 4,600 170 0 3,000 0.00% 4,786 2,445 2,195 0 0.00% 0 0 466 1,425 - 32.56% 10,781 19,972 19,203 0 0.00% (0) 45 0 20,825 8.82% 25,855 27,343 29,538 9,707 93.16% 5,105 9,520 43,975 9,707 93.16% 5,105 9,520 43,975 Total Expenses $ 336,789 $ 298,339 12.89% $ 285,410 $ 282,303 $ 285,872 FY 2012 Adopted Budget Page 102 of 285 Information Technology Capital Outlay $18,750 Microsoft Office Suite Upgrade $18,750 Microsoft plans to terminate any and all support for this product effective July 12, 2011. Also, many agencies have already begun their upgrade to the new version, and because of this, we are unable to open documents from outside agencies without converting them first. The new software will provide Village users with advanced versions of Outlook, Work, Excel, and PowerPoint, as well as compatibility with other government agencies. FY 2012 Adopted Budget Page 103 of 285 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 firm of Leonard Rubin, P.A. and the Law Office of Glen Torcivia and Associates have served in the capacity of Village Attorney since 2006. • The firm of James A. Cherof, Esq., has served in the capacity of Village 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. During Fiscal Year 2009/2010, the Village transitioned from a Code Enforcement Board to a Special Magistrate in 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 Attorney serving as legal counsel to the Code Enforcement Board). FY 2012 Adopted Budget Page 104 of 285 Operating Legal Services- Village Attomey Legal Services - Special Legal Services -Labor Total Expenses The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Village Attorney FY 2012 Budget 120,000 20,000 30,000 170,000 $ 170,000 FY 2012 Adopted Budget Page 105 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual Budget 2011 Budget 09/30/10 09/30/09 09/30/08 120,000 0.00% 111,540 95,391 88,874 20,000 0.00% 18,029 19,875 29,777 30,000 0.00% 23,787 18,817 3,995 170,000 0.00% 153,356 134,083 122,646 $ 170,000 0.00% $ 153,356 $ 134,083 $ 122,646 FY 2012 Adopted Budget Page 105 of 285 Village Clerk Summary: Change FT = 3 PT =0 FY 2012 Adopted Budget Page 106 of 285 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 online publication of agendas and backup materials on the Village website; • 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 Village Council and advisory board meetings, and collective bargaining sessions through public postings and publication in the Village Newsletter and on the website; • Code Enforcement Special Magistrate administrative support, including preparation, distribution, filing, and recording of hearing notices, orders, liens, and lien releases; • Coordination of public records requests; • Records retention and disposition, including digital imaging of permanent /long -term records and indexing in electronic records database; • Notary public services; • Preparation and distribution of informational packets to new Village residents; • Notification to advisory board members of appointments and term expirations and preparation of associated reports; • Publication of advisory board vacancies and solicitation of new applicants; • Publication of public hearing notices and proposed ordinances online; maintenance of online advisory board minutes, election and voter information, announcements, meeting notices, and Community Calendar; • Issuance of certification of Village liens and assessments in response to real property transactions; and • Coordination of Support Our Troops program activities, including documentation of donations and expenditures; preparation of flyers and promotional materials; participation in fund- raising, community outreach, and special events; and volunteer support. The Support Our Troops program is comprised of volunteer program leaders and community volunteers. The Village Clerk is the primary liaison between the community, our adopted military unit, ASA (America Supporting Americans), and our volunteers. Through the dedicated efforts of local volunteers, the Support Our Troops program collected over $25,000 and shipped over seven (7) tons of donated goods in the last 16 months alone. Donations of funds, goods, and services by generous area residents and businesses make this program successful and self - supporting. FY 2012 Adopted Budget Page 107 of 285 Current Year Accomplishments and New Initiatives During Fiscal Year 2010/2011, the Clerk's office implemented the following procedures and initiated the following programs to enhance services to the Council, Administration, and residents: • Provided public records training to Village departments and collaborated with IT to implement an electronic interdepartmental records request form; • Developed a public records webpage with an online form for public record requests and links to frequently requested governmental agency information; and collaborated with IT and Administration to provide online search and retrieval of Village public records; • Collaborated with IT to provide an online suggestion form and made suggestion cards available at Council meetings; • Prepared flyers advertising advisory board vacancies and targeted potential volunteers through use of Village data; • Published notice of Council meetings, availability of agendas and backup materials, and advertised advisory board openings, 2010 Election Forum and election information, and Support Our Troops activities in the Village newsletter and through email; • Created a Support Our Troops database to facilitate retrieval of statistics regarding military units, shipments, donations, expenditures, and volunteers, and created an online calendar of Support Our Troops events; • Attended and transcribed minutes for 51 Village Council meetings in Fiscal Year 2009/2010, including 20 Regular Sessions, 17 Workshop Session, 7 Budget Workshop Sessions, and 7 Special Sessions; with Fiscal Year 2010/2011 currently on target for similar numbers; and • Provided administrative support in Fiscal Year 2009/2010 for Code Enforcement Special Magistrate Hearings, including preparation of 74 case files, 7 liens and 7 releases recorded; at Fiscal Year 2010 /2011 mid- point, support included preparation of 84 case files, 13 liens and 9 releases recorded. In Fiscal Year 2009 /2010, the Village Attorney and Village Clerk conducted Sunshine Law training and orientation for Village advisory boards. In November 2010, voters approved a measure placing all 38 Palm Beach County municipalities under the jurisdiction of the Palm Beach County Ethics Commission and Inspector General effective June 1, 2011. It is anticipated that Village Advisory Board members will receive training in the Palm Beach County Code of Ethics in the summer of 2011. Goals and Objectives The Clerk's office will continue to promote public participation, with a special emphasis on identifying and highlighting volunteer opportunities that involve a short-term commitment. Village volunteers will be recognized with articles and photos in the newsletter and on the website. Administrative support for Code Enforcement Special Magistrate hearings increased in Fiscal Year 2010/2011 and may continue to increase in Fiscal Year 2011 /2012, along with a corresponding increase in lien certification requests due to changes in property ownership and registration and maintenance requirements for abandoned /foreclosed properties. FY 2012 Adopted Budget Page 108 of 285 Enhance the spirit and participation of our community Department Goal: Encourage resident participation in Village Boards and programs. Objectives: a. Continue to promote volunteer opportunities through the Village newsletter, website, and direct mail notifications. b. Recognize volunteers through articles and photos in the Village newsletter and on the website. c. Provide short -term commitment opportunities for volunteerism. I Maintain a hieh auality of life in the Villaee I Department Goal: Improve communication and response to the public and encourage suggestions from the public. Objectives: a. Expand online availability of Village records by increasing digital imaging of permanent/long -term records. b. Track suggestions received, responses issued, actions taken, and /or programs initiated. c. Continue collaboration with Village Historian to increase online availability of archived historical records. Performance Measures FY 2012 Adopted Budget Page 109 of 285 FY 2010 FY 2011 FY 2012 Performance Measure Actual Projected Estimated Number of newsletter articles, postings, and direct mail notifications regarding volunteer 89 100 80 opportunities Number of applications received for Village Boards 24 23 23 Percentage of public record requests responded to within five 127/162 144/190 112/150 (5) business days 78.40% 75.79% 74.66% Number of online suggestions and /or cards received from public 5 10 20 FY 2012 Adopted Budget Page 109 of 285 200 150 100 50 0 Public Records Requests FY 2010 Actual FY 2011 Projected FY 2012 Estimated ■ Total Requests ■ Responded within 5 days ■ Responded same day O Responded at no charge Public Records Requests: in order to provide a uniform, efficient, and responsive procedure for processing public records requests, the Clerk's office coordinates requests for public records. The public may review or obtain copies of records by contacting the Clerk's office or the 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 350 300 "0 300 ❑ 285 250 - o212 200 150 100 50 0 FY 2009 FY 2010 FY 2011 FY 2012 Actual Actual Projected Estimated 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. Support Our Troops Activity Support Our Troops: Formed in 2006, the North Palm Beach Support Our Troops program consists of local volunteers who ship donated items to the Village's adopted military units overseas and hold special events throughout the year to raise funds to offset shipping costs to purchase requested items. FY 2012 Adopted Budget Page 110 of 285 FY 2010 Actual FY 2011 FY 2012 Projected Estimated ■ Total Pounds Shipped 7,840 8,009 5,000 ■ Monetary Contributions $8,065 $20,000 $10,000 Support Our Troops: Formed in 2006, the North Palm Beach Support Our Troops program consists of local volunteers who ship donated items to the Village's adopted military units overseas and hold special events throughout the year to raise funds to offset shipping costs to purchase requested items. FY 2012 Adopted Budget Page 110 of 285 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA/Medicare L.T.D. Insurance Life Insurance Worker's Compensation Other Operating Books, Publications & Subscriptions Conferences & Seminars Contractual Services Election Expense Materials & Supplies Memberships & Dues Printing & Binding Professional Services Special Events Support Our Troops Travel & Training Utilities Other Operating Costs Capital Capital Total Expenses The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Village Clerk FY 2012 Adopted Budget Page 111 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 $ 185,931 $ 177,475 4.76% $ 172,044 $ 161,979 $ 151,190 - - 0.00% - - - - 185,931 - 0.00% - - - 36,720 35,715 2.81% 39,279 39,812 39,855 23,156 22,624 2.35% 22,504 19,297 19,598 14,213 13,566 4.77% 12,130 11,442 10,720 1,091 1,041 4.80% 998 946 1,000 324 324 0.00% 324 324 429 279 497 - 43.86% 328 972 900 - 75,783 - 0.00% - - - $ 261,714 $ 251,242 4.17% $ 247,606 $ 234,773 $ 223,691 0 0 0.00% 115 154 103 195 200 -2.50% 235 185 185 2,300 2,300 0.00% 1,866 1,779 1,592 17,500 17,000 2.94% 16,084 965 10,305 3,400 4,000 - 15.00% 3,732 3,995 5,786 545 405 34.57% 530 490 488 500 500 0.00% 530 330 772 100 100 0.00% 101 101 0 0 800 - 100.00% 0 0 0 0 0 0.00% 194 6,923 13,296 1,067 975 9.44% 736 1,545 1,009 0 2,115 - 100.00% 1,080 2,492 2,668 900 700 28.57% 821 923 978 26,507 29,095 -8.89% 26,024 19,882 37,182 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 $ 288,221 $ 280,337 2.81% $ 273,630 $ 254,655 $ 260,873 FY 2012 Adopted Budget Page 111 of 285 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 Hall Copier and Postage Machine Rental • Village Hall Utilities (Telephone, Electric, Water & Sewer) • General Supplies for Village Hall • General Fund Property & General Liability Insurance allocation FY 2012 Adopted Budget Page 112 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget General Services - Village Hall FY 2012 Adopted Budget Page 113 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Operating Historian 1,000 1,000 0.00% 0 1,571 137 Materials & Supplies 4,500 4,500 0.00% 3,916 3,618 6,271 Newsletter 41,012 37,500 9.37% 30,266 34,103 38,329 Postage 35,000 35,000 0.00% 26,266 23,627 27,972 Rental 12,100 12,100 0.00% 6,600 8,426 9,467 Utilities 34,760 33,118 4.96% 28,329 31,491 29,778 Other Operating Costs 80 0 0.00% 0 56 0 128,452 123,218 4.25% 95,376 102,892 111,954 Capital Machinery & Equipment 50,100 0 0.00% 0 0 0 50,100 0 0.00% 0 0 0 Total Expenses $ 178,552 $ 123,218 44.91% $ 95,376 $ 102,892 $ 111,954 FY 2012 Adopted Budget Page 113 of 285 General Services — Village Hall Capital Outlay $50,100 A/C Chiller Replacement $50,100 This project is located at the Village Hall. The original plan was to replace the coils in the chiller due to excessive deterioration. Upon further investigation it was discovered that the cabinet that houses the unit was severely rusted at the bottom. This portion of the equipment supports the compressors, chiller barrel, coils and electrical components. The estimated cost of the coils replacement alone was $30,000. The unit is 8 years old. The cost benefit of just replacing the coils isn't warranted at this time. FY 2012 Adopted Budget Page 114 of 285 Law Enforcement Department director of Pi ibimc Safety 0 FT ( -1 FT) Chief of Police 1 FT ( +1 FT) Captains Clerical Specialist 1 FT Patrol Division: Sergeants 4 FT Police Officer 16 FT Public Safety Administrative Coordinator 1 FT 2 FT Criminal Investigations: Sergeant 1 FT Police Officer (Detective) 3 FT Police Officer (Crime Scene) 1 FT Special Operations: Sergeant 1 FT Police Officer (K -9) 1 FT Police Officer (Marine Unit) 1 FT Emergency Dispatcher 6 FT Records Clerk 2 FT This is a combined organization chart for Public Safety. Please refer to the organization charts provided for each department in the following pages. Fire Rescue Department Fire Chief 1 FT 0 FT ( -1 FT) Captain 1 FT ( +1 FT) Fire Rescue Shifts: Fire Lieutenants 3 FT Firefighter /Medics 16 FT Firefighter /EMTs 2 FT Public Safety Aide 2 FT School Crossing Guards 12 PT Reserve/Volunteers Fire Inspector Volunteer Firefighters 18 1 FT Summary: Change: FT = 67 PT = 12 Volunteers = 23 FY 2012 Adopted Budget Page 115 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Public Safety (combined) FY 2012 Adopted Budget Page 116 of 285 % Increase / 06ginal2011 (Decrease) over FY 2012 Budget Budget 2011 Budget Actual 09 /30/10 Actual 09 /30/09 Actual 09/30/08 Personnel Salary: Regular Pay $ 4,429,961 $ 4,195,142 5.60% $ 4,101,513 $ 3,890,749 $ 3,868,642 Overtime Pay 273,000 319,800 - 14.63% 302,581 270,198 321,709 Part-time Pay 51,698 4,754,659 51,698 0.00% 51,162 51,371 43,400 Benefits: Pension 975,188 853,579 14.25% 818,691 743,507 716,375 Health Insurance 628,731 633,963 -0.83% 598,965 486,928 515,805 FICA/Medicare 363,455 347,495 4.59% 323,600 307,505 308,037 L.T.D.Insurance 25,381 23,822 6.54% 22,640 21,322 23,763 Life Insurance 7,236 7,236 0.00% 7,092 6,927 9,328 Worker's Compensation 97,218 141,825 - 31.45% 94,164 308,364 251,892 Other 7,150 2,104,359 6,875 4.00% 8,522 8,808 10,115 $ 6,859,018 $ 6,581,435 4.22% $ 6,328,931 $ 6,095,678 $ 6,069,066 Operating Advertising 250 500 - 50.00% - 802 3,085 Books, Publications & Subscriptions 1,550 1,600 -3.13% 1,283 1,391 2,477 Conferences & Seminars 0 0 0.00% - 1,045 745 Contractual Services 35,400 50,787 - 30.30% 26,493 9,429 7,873 Employee Relations 500 500 0.00% 454 357 726 Gas, Oil & Lubricants 106,514 122,124 - 12.78% 97,920 87,793 137,832 Law Enforcement Trust (Operating) 0 0 0.00% 14,088 1,320 1,375 Licenses & Fees 750 2,100 - 64.29% 5,988 8,557 15,674 Materials & Supplies 82,838 81,288 1.91% 55240 62,762 74,684 Memberships & Dues 1,389 1,619 - 14.21% 1,299 1,375 1,557 Postage 1,800 1,800 0.00% 1,148 1,151 1,136 Printing & Binding 1,300 1,600 - 18.75% 1,453 1,792 2,483 Professional Services 16,400 17,400 -5.75% 15,613 15,254 15,812 Rental 18,150 17,550 3.42% 16,378 17,937 18,088 Repairs & Maintenance 56,893 72,440 - 21.46% 37241 54,349 71,482 Travel & Training 27,640 30,560 -9.55% 22,502 20,451 33,264 Uniforms 23,000 23,000 0.00% 19,409 31,361 35,390 Utilities 126,646 138,884 -8.81% 109,141 126,568 129,015 Volunteer Firefighter Drill Pay 10,800 10,800 0.00% 11,800 11,215 16,975 Other Operating Costs 0 0 0.00% 258 6,263 5,891 511,820 574,552 - 10.92% 437,710 461,169 575,563 Capital Automotive 57,582 73,449 - 21.60% 54,196 198,900 111,256 Audio, Visual, & Comm. Sys 0 0 0.00% 0 5,992 0 Capital -Law Enforcement Trust 0 0 0.00% 0 7,392 0 Computer Hardware & Software 0 0 0.00% 0 8,850 5,196 Construction & Major Renovation 0 0 0.00% 0 5,840 14,500 Machinery & Equipment 61,500 0 0.00% 0 38,207 0 119,082 73,449 62.13% 54,196 265,181 130 ,952 Total Expenses $ 7,489,920 $ 7,229,436 3.60% $ 6,820,837 $ 6,822,028 $ 6,775,581 FY 2012 Adopted Budget Page 116 of 285 Public Safety Capital Outlay $119,082 Department: Law Enforcement Marked Police Vehicle Replacement $57,582 Due to the age, mileage and mechanical condition of patrol unit 9 242 (2003 Ford Crown Victoria), and patrol unit 9 240 (2004 Ford Crown Victoria) both units are now in need of replacement. I am therefore requesting to purchase two (2) 2012 Ford Taurus marked patrol units based on available government contract pricing. The marked patrol units will arrive fully equipped and decaled at a cost of $28,791 per unit. Units 240 and 242 will be removed from service and sold as surplus. Department: General Services - Public Safety A/C Chiller Replacement $61,500 During scheduled repairs to the evaporator coils, staff discovered the chiller unit's bottom had rusted out causing components to misalign placing strain on refrigerant lines. Having replaced two of the four compressors over the last two years, this 12 year old unit must now be replaced. FY 2012 Adopted Budget Page 117 of 285 Law Enforcement Law Enforcement Department nmrartnr of Piibior Cafety 0 FT ( -1 FT) Chief of Police 1 FT ( +1 FT) Captains Clerical Specialist 1 FT Patrol Division: Sergeants 4 FT Police Officer 16 FT Note: With the shift to "traditional' Police and Fire /Rescue services along with respective disciplined chiefs, there is no longer a need for a Public Safety Director. This is a carryover from an era gone by and is no longer applicable. Administrative Coordinator 1 FT 2 FT Criminal Investigations: Sergeant 1 FT Police Officer (Detective) 3 FT Police Officer (Crime Scene) 1 FT Special Operations: Sergeant 1 FT Police Officer (K -9) 1 FT Police Officer (Marine Unit) 1 FT Public Safety Aide 2 FT School Crossing Guards 12 PT Reserve/Volunteers 5 Summary: Change: Emergency Dispatcher 6 FT FT = 43 Records Clerk 2 FT PT = 12 Volunteers = 5 FY 2012 Adopted Budget Page 118 of 285 Law Enforcement Mission Statement To provide the highest quality of public safety 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 Village has been providing Public Safety services to its residents since 1956. Public Safety services include law enforcement, fire and emergency medical services. Until recently these services have been treated as one Department under the direction of the Director of Public Safety who also served as the Chief of Police. This structure combined all elements of public safety under one title, but did not recognize the separate missions, goals and expertise of the police and fire rescue services. The proposed budget for Law Enforcement includes the deletion of the exempt, non -union eligible, managerial Director of Public Safety position in favor of an exempt, non -union eligible, managerial Chief of Police position. The position will continue to be in charge of all Law Enforcement resources and personnel and will no longer oversee Fire Rescue resources and personnel. The Law Enforcement Department consists of thirty-one (3 1) sworn law enforcement officers, eight (8) communications personnel (two of which serve as Records Clerks), two (2) public safety aides, and two (2) full -time clerical personnel. Road Patrol and Communications personnel work a twelve -hour shift schedule, with a minimum staffing requirement to provide better law enforcement coverage. Organization 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 Director 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 two (2) divisions: an Operations Division and an Operations Support Division. Each Division is commanded by a Police Captain who is responsible for overseeing: Patrol; Criminal Investigations; Specialized Units; Professional Standards; Communications; 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 per shift for each day to provide the necessary coverage 24 -hours per day. FY 2012 Adopted Budget Page 119 of 285 Criminal Investigations Criminal Investigations section consists of one (1) sergeant, three (3) detectives, and one (1) Evidence /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. Marine Patrol Unit The Village of North Palm Beach is most fortunate in the amount of waterways within its jurisdiction. Since the Village borders Lake Worth, the Intracoastal Waterway, and other inland waters, 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 The Department's specially trained Public Safety Sergeant is a certified crime prevention practitioner; she is responsible for coordination of community programs, residential and business security surveys, and acts as primary advisor to our Police Explorers. Training The Law Enforcement 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 Law Enforcement 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: • 2009 total is 321 • 2010 total is 304 The Operations Division's efforts have resulted in a decrease in the number of crashes (17 fewer) over the previous year. This was accomplished even with the challenge of ongoing road construction projects which typically have an adverse affect on our goal to further reduce such occurrences. Enforcement Initiatives: 2009 6,310 citations, 704 warnings 2010 4,951 citations, 775 warnings Crime qi -f-ne 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 (recently refurbished) 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. FY 2012 Adopted Budget Page 120 of 285 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. A CAD alert system, which details significant events, was recently added for administration. National Accreditation On July 26, 2008 the Commission on Accreditation for Law Enforcement Agencies ( CALEA) conferred on the Village of North Palm Beach Department of Public Safety national accreditation status. Staff, led by the Accreditation Manager, completed a tremendous amount of work to obtain this honor. The department put into place numerous policy changes to ensure that it is following "best practices" and complying with national standards. The department diligently prepared for its first re- accreditation process which occurred in April 2011. The CALEA Assessment Team completed their on -site review and provided an outstanding summary report on our agency. The formal award of National Re- Accreditation will be in July 2011. Communications The Department has completed an upgrade project in cooperation with the Village's Information Technology Department to update and further enhance its own security monitoring ability. Additional security cameras were deployed in several Village property locations as part of this project. Community Programs: Explorer Program The Explorer program is for individuals between the ages of 14 and 18. The participants are introduced to the many facets of law enforcement and emergency services. The Explorers work hand - in -hand with the Public Safety 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 seven (7) 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 Auxiliary (Reserve) Officers. They assist full -time officers in every aspect of their jobs and provide assistance during special events. The program currently has two (2) Reserve Officers. Securitv Survevs/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 thirty-one (3 1) security surveys in 2010. Trespass Program This program allows business owners to sign an affidavit giving consent for public safety officers to act as an agent, thereby giving FY 2012 Adopted Budget Page 121 of 285 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. Public Safety Officers must advise persons found on the premises that failure to leave the area may result in arrest. Currently there are thirty -four (34) 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 Public Safety 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 Public Safety Officers of participation in the program. Currently there are 390 participants enrolled in the CAT 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 4,500 flyers in 2010. Cell Phones to seniors Cell phones are collected and then given out to senior citizens throughout the area for emergency use. The Department distributed 75 phones in 2010. 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 400 gun locks in 2010. 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 139 meetings in 2010. 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 62 meetings throughout 2010. Operation Safe Kids This program is designed to provide education and awareness to children about preventable and dangerous situations. This assembly style presentation teaches children how to identify potential dangers and to protect themselves from abuse, abduction, and exploitation through a series of interactive scenarios. The presentation empowers children with the FY 2012 Adopted Budget Page 122 of 285 information, tools, and support they need to be safe without frightening them. It teaches them how to use their instincts, intuition, and common sense to make smart choices, not scared reactions when confronted by danger. 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 including personal safety, child safety, internet safety, gun safety, identity theft, and how to protect their home and vehicle from burglary. The Department conducted 55 seminars in 2010. We're Watching Program This program encourages business owners and employees to "Watch Out" for their business to prevent criminal activity. 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. 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 for law enforcement to provide quick and accurate response in the event of a crisis. A total of 500 children were fingerprinted in 2010. D.A.R.E. Program Drug Abuse Resistance Education (D.A.R.E.) is offered in community schools by specially trained officers. In 2010 we graduated 150 sixth grade students from the program. Adopt -A- Family Program The North Palm Beach Public Safety Department identified local needy families that were referred by local schools and churches to our program. The goal was to provide these families with food, clothing, gifts, and basic household items during the holiday season. The Department also facilitated contact between these families and charitable organizations that are able to provide sustained support. This project assisted six (6) families and 23 children in 2010. Personnel Changes The personnel /title changes for Fiscal Year 2011 /2012 are as follows: • Deletion of one (1) full -time Director of Public Safety position; and • Addition of one (1) full -time Chief of Police position. 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. FY 2012 Adopted Budget Page 123 of 285 During Fiscal Year 2010 /2011, the Law Enforcement Department achieved the following new initiatives and improvement goals: • Successfully completed the Department's first CALEA national re- accreditation three -year process and on -site inspection; • Rehabilitated Marked Patrol Fleet — Units now display black and white paint with new pattern (reflective) decals; • Achieved reduction in Part I Crime; • Achieved Part I clearance rate of 34% (second year); • Achieved Traffic Crash Reduction; • Increased Community Participation/Meetings; and • Increased Code Enforcement Actions. Goals and Objectives In the coming year, the Law Enforcement Department plans to achieve the following goals and objectives: Council Goal: Maintain a High Quality of Life in the Village Department Goal: Provide for a safe and secure community. Objectives: a. Maintain ratio of UCR Part I crimes reported at current clearance rate (currently exceeds State & PBC average) b. Enhance traffic safety for Village residents through education and enforcement efforts to reduce crashes c. Increase participation with community groups through meetings, events, and resident participation. I Improve the Overall appearance of the Village I Department Goal: Partner with Community Development and Code Compliance to assist with education and enforcement efforts toward nuisance abatement. Objectives: 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. Performance Measures Performance FY 2010 FY 2011 FY 2012 Measure Actual Projected Estimated Increase flyer distribution & 4,500 4,750 5,000 community campaigns Number of code compliance issues 158 175 200 Ratio of UCR Part 1 34% 34% 34% crime & clearance Increase number of citations & warnings issued for traffic stops 5,756 6,330 6,960 by 10% Reduce traffic crash reports by 10% 304 275 250 Increase Number of HOA, Crime Watch, and Community 276 300 325 Meetings Increase Number of Community events 31 40 50 attended FY 2012 Adopted Budget Page 124 of 285 Flyer distribution & comm unity campaigns 5000 4500 4000 3500 d 3000 0 2500 E 2000 a 1500 1000 500 0 2009 2010 2011 2012 Flyer Distribution & Community Campaigns: The chart illustrates the Department's ongoing community policing efforts through the dissemination of crime prevention and criminal alert information either door to door or at organized events. UCR Clearance Rate Part 1 Crimes North Palm Beach 2010 Cleared Arrest (107) 34% CL Status Pending (213) 66% UCR Clearance Rate Part 1 Crimes: This chart represents the total clearance of the Village's most serious criminal offenses. The Law Enforcement Department has achieved 34% for the second consecutive year which exceeds the State average of approximately 20 %. FY 2012 Adopted Budget Page 125 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Law Enforcement FY 2012 Adopted Budget Page 126 of 285 % Increase/ Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 2,761,838 $ 2,618,129 5.49% $ 2,552,924 $ 2,440,956 $ 2,352,740 Overtime Pay 188,000 188,000 0.00% 163,111 145,055 197,221 Part -time Pay 51,698 3,001,536 51,698 0.00% 51,162 51,371 43,400 Benefits: Pension 607,203 531,396 14.27% 512,008 460,041 445,823 Health Insurance 413,104 382,596 7.97% 356,729 283,188 308,164 FICA/Medicare 229,432 217,291 5.59% 201,260 192,739 191,213 L.T.D.Insurance 15,728 14,752 6.62% 14,004 13,292 14,633 Life Insurance 4,644 4,644 0.00% 4,545 4,443 5,977 Worker's Compensation 54,600 83,680 - 34.75% 55,142 138,876 112,860 Other 7,150 1,331,861 6,875 4.00% 8,522 8,808 10,115 $ 4,333,397 $ 4,099,061 5.72% $ 3,919,407 $ 3,738,768 $ 3,682,145 Operating Advertising 250 500 - 50.00% 0 802 3,085 Books, Publications & Subscriptions 600 500 20.00% 538 418 903 Conferences & Seminars 0 0 0.00% 0 1,045 745 Contractual Services 10,100 24,187 - 58.24% 7,839 8,364 7,873 Employee Relations 500 500 0.00% 454 357 726 Gas, Oil & Lubricants 86,500 99,359 - 12.94% 78,841 75,442 117,317 Law Enforcement Trust (Operating) 0 0 0.00% 14,088 1,320 1,375 Licenses & Fees 250 500 - 50.00% 2,582 1,993 10,698 Materials & Supplies 26,050 28,100 -7.30% 20,949 24,826 30,480 Memberships & Dues 570 800 - 28.75% 605 670 812 Printing & Binding 800 800 0.00% 1,058 1,792 2,399 Rental 8,400 7,800 7.69% 5,850 7,150 8,450 Repairs & Maintenance 37,900 47,040 - 19.43% 24,056 40,054 52,725 Travel & Training 12,500 14,000 -10.71% 8,857 10,996 16,967 Uniforms 10,000 10,000 0.00% 9,056 13,453 10,707 Utilities 9,800 10,000 -2.00% 9,710 10,061 20,307 Other Operating Costs 0 0 0.00% 258 5,571 4,733 204,220 244,086 - 16.33% 184,742 204,313 290,301 Capital Automotive 57,582 73,449 - 21.60% 54,196 14,000 111,256 Audio, Visual, & Comm. Sys 0 0 0.00% 0 0 0 Capital -Law Enforcement Trust 0 0 0.00% 0 7,392 0 Computer Hardware & Software 0 0 0.00% 0 8,850 5,196 Construction & Major Renovation 0 0 0.00% 0 0 0 Machinery & Equipment 0 0 0.00% 0 0 0 57,582 73,449 - 21.60% 54,196 30,242 116,452 Total Expenses $ 4,595,199 $ 4,416,596 4.04% $ 4,158,345 $ 3,973,322 $ 4,088,898 FY 2012 Adopted Budget Page 126 of 285 Fire Rescue Fire Rescue Department Fire Chief 1 FT 0 FT ( -1 FT) Captain 1 FT ( +1 FT) Fire Rescue Shifts: Fire Lieutenants 3 FT Fire Inspector 1 FT Firefighter /Medics 16 FT Firefighter /EMTs 2 FT Volunteer Firefighters 18 Note: Reorganization of Fire /Rescue service to provide for organizational hierarchy. Removing the Administrative Lieutenant from the Union by elevating this position to Captain commensurate with expanded duties and responsibilities. Summary: Change: FT = 24 PT =0 Volunteers = 18 FY 2012 Adopted Budget Page 127 of 285 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 currently consists o£ one (1) Fire Chief, one (1) full -time Administrative Fire Rescue Lieutenant; one (1) full -time Fire Inspector; three (3) (shift) Fire Rescue Lieutenants; fifteen (15) Firefighter /Paramedics; three (3) Firefighter /EMT's; and eighteen (18) volunteers. The Fire Chief serves as part of the Village Management team and reports to the Village Manager. The Fire Chief manages the resources of the Fire Rescue Department, providing administrative duties such as budget preparation and long term planning. The Fire Chief coordinates with other Village departments — most often the Community Development Department — 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 Administrative Lieutenant serves as training officer and liaison to other fire and EMS organizations. As such, the Administrative Lieutenant represents the department at various countywide association meetings. The Administrative Lieutenant 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 (5) people, with two (2) on an ambulance and three (3) 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 to 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 (2) 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. FY 2012 Adopted Budget Page 128 of 285 Personnel Changes The current command structure of Fire Rescue encompasses the Fire Chief and four (4) Fire Rescue Lieutenants, three (3) of which are assigned to supervise a shift and one (1) who serves as the Administrative Lieutenant with the same supervisory authority as the three (3) shift Lieutenants. This structure creates a "flattened" chain of command that does not clearly define who is next -in- command when the Fire Chief is away. Also, all four (4) Lieutenants are currently union - eligible positions that preclude them from conducting internal investigations and making disciplinary recommendations. Therefore, the Fire Chief is required to conduct all necessary internal investigations and to recommend and carry out discipline without the objectivity of another management point -of -view. The proposed budget for Fire Rescue includes the deletion of the non - exempt, union - eligible Administrative Lieutenant position in favor of an exempt, non -union Fire Captain position. This new position would alleviate the issues already cited and create a more intuitive and efficient work flow. The personnel /title changes for Fiscal Year 2011 /2012 are as follows: • Deletion of one (1) full -time Administrative Fire Rescue Lieutenant position; and • Addition of one (1) full-time Fire Captain position. Current Year Accomplishments and New Initiatives During Fiscal Year 2010 /2011, the Fire Rescue Department achieved the following new initiatives and goals for improvement: • Contracted with a new Medical Director; • Streamlined and updated EMS Protocols; • Improved the medical inventory system; • Replaced all career personnel protective fire clothing using the Assistance to Firefighters Grant; • Implemented new administrative and tactical Standard Operating Guidelines; • Received an ALS certification for our Engines from both State and County EMS Offices; • Received the Residential Fire Safety Institute's Life Safety Award; and • Participated in a number of Village and countywide events including our Annual Safety Fair, Heritage Day, a 9/11 Remembrance Ceremony, and Veterans' Day Ceremony. Goals and Objectives In the coming year, the Fire Rescue Department plans to achieve the following goals and objectives: Maintain a High Oualitv 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. Objectives: a. Conduct operational readiness drills to enhance staff speed in deployment and overall readiness. b. Conduct map and area familiarization drills with staff monthly. FY 2012 Adopted Budget Page 129 of 285 Enhance the Spirit and Participation of our Communitv Department Goal: Encourage and improve both resident and business involvement in Village programs and events. Objectives: a. Increase attendance at the Department's Annual Safety Fair. b. Increase the number of Village businesses represented at the Annual Safety Fair. Performance Measures Performance FY 2010 FY 2011 FY 2012 Measure Actual Projected Estimated Village Businesses involved in the Annual 5 6 7 Safety Fair Media advertising for the 3 4 5 Annual Safety Fair 8 minute response time 6.3 6.19 6.0 80% of the time Personnel Training Hours 3,909 3,848 3,880 6.3 6.2 6.1 6 5.9 5.8 Response Time by Year ❑ 2010 ❑ 2011 ❑ 2012 Response Time: As depicted in the above graph Fire Rescue's average response time is well below the eight (8) minute county maximum limit and is anticipated to continue to decrease in the future. 3920 3900 3880 3860 3840 3820 3800 Personnel Training Hours ❑ 2010 ❑ 2011 ❑ 2012 Personnel Training Hours: The graph above illustrates the Fire Rescue's typical training pattern. As employees recertify every other year the amount of training fluctuates to meet these requirements. FY 2012 Adopted Budget Page 130 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Fire Rescue FY 2012 Adopted Budget Page 131 of 285 % Increase/ Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 1,668,123 $ 1,577,013 5.78% $ 1,548,589 $ 1,449,793 $ 1,515,902 Overtime Pay 85,000 131,800 - 35.51% 139,470 125,143 124,489 Part-time Pay - 1,753,123 - 0.00% - - - Benefits: Pension 367,985 322,183 14.22% 306,683 283,467 270,552 Health Insurance 215,627 251,367 - 14.22% 242,236 203,740 207,641 FICA/Medicare 134,023 130,204 2.93% 122,340 114,766 116,825 L.T.D. Insurance 9,653 9,070 6.43% 8,636 8,030 9,130 Life Insurance 2,592 2,592 0.00% 2,547 2,484 3,351 Worker's Compensation 42,618 58,145 - 26.70% 39,023 169,488 139,032 Other - 772,498 - 0.00% - - - $ 2,525,621 $ 2,482,374 1.74% $ 2,409,524 $ 2,356,910 $ 2,386,921 Operating Books, Publications & Subscriptions 950 1,100 - 13.64% 745 972 1,574 Conferences & Seminars 0 0 0.00% 0 0 0 Contractual Services 25,300 26,600 -4.89% 18,654 1,065 0 Gas, Oil & Lubricants 20,014 22,765 - 12.08% 19,079 12,351 20,515 Licenses & Fees 500 1,600 - 68.75% 3,406 6,564 4,976 Materials & Supplies 56,708 53,188 6.62% 23,462 37,621 43,048 Memberships & Dues 819 819 0.00% 694 705 745 Printing & Binding 500 800 - 37.50% 395 0 84 Professional Services 16,400 17,400 -5.75% 15,613 15,254 15,812 Repairs & Maintenance 15,500 13,700 13.14% 13,186 14,295 18,018 Travel & Training 15,140 16,560 -8.57% 13,645 9,455 16,297 Uniforms 13,000 13,000 0.00% 10,354 17,908 24,684 Utilities 1,000 1,500 - 33.33% 1,006 1,332 5,119 Volunteer Firefighter Drill Pay 10,800 10,800 0.00% 11,800 11,215 16,975 Other Operating Costs 0 0 0.00% 0 692 1,157 176,631 179,832 -1.78% 132,039 129,430 169,004 Capital Automotive 0 0 0.00% 0 184,900 0 Audio, Visual, & Comm. Sys 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 38,207 0 0 0 0.00% 0 223,107 0 Total Expenses $ 2,702,252 $ 2,662,206 1.50% $ 2,541,563 $ 2,709,447 $ 2,555,925 FY 2012 Adopted Budget Page 131 of 285 General Services - Public Safety Mission Statement This Division of Public Safety is for the expressed purpose of accounting for expenditures related to the Public Safety Building that cannot be directly associated with or easily identified to Law Enforcement or Fire Rescue. Some of the items accounted for within this Division include the following: • Public Safety Building Copier and Postage Machine Rental • Public Safety Building Utilities (Telephone, Electric, Water & Sewer) • General Supplies for Public Safety • General Repairs & Maintenance related to the Public Safety Building. FY 2012 Adopted Budget Page 132 of 285 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 FY 2012 Adopted Budget The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget General Services - Public Safety % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 80 1,800 9,750 3,493 115,846 0 0 0 0 61,500 130,969 61,500 0 0.00% 1,800 0.00% 9,750 0.00% 11,700 - 70.15% 127,384 -9.06% 0 0.00% 150,634 - 13.05% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 10,829 315 1,156 1,148 1,151 1,136 10,528 10,787 9,638 0 0 739 98,424 115,174 103,589 0 (0) 0 120,930 127,427 116,257 0 5,992 0 0 0 0 0 5,840 14,500 0 0 0 0 11,832 14,500 $ 192,469 $ 150,634 27.77% $ 120,930 $ 139,259 $ 130,757 Page 133 of 285 Facility and Vehicle Division Trades Mechanic III Trades Mechanic II Mechanic Public Works Director of Public Works Superintendent of Public Works 1 FT Sanitation Division 1 FT Supervisor 3 FT Sanitation Driver /Operator 3 FT Sanitation Collector 1 FT Accounting Clerk Streets & Grounds Division 1 FT Supervisor 6 FT Equipment Operator II 12 FT Irrigation Tech II Irrigation Tech I Grounds Maintenance Worker 1 FT 2 FT 1 FT 1 FT 3 FT 1 FT Summary: Change: FT= 37 PT= 0 FY 2012 Adopted Budget Page 134 of 285 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 looking after the needs and safety of the community. Service Level Narrative Public Works is comprised of four divisions: Public Works Administration; Facility & Vehicle Maintenance; Sanitation; and Street/Grounds Maintenance. 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, one (1) full -time Superintendent of Public Works, and one (1) full -time Accounting Clerk. 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 the 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 the staff. The Director also 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 Accounting Clerk 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 Superintendent of Public Works is responsible for assisting the Director with the oversight of the Public Works Department, focusing specifically on the Facility & Vehicle Maintenance Division. This Division is comprised of one (1) Trades Mechanic III, three (3) Trades Mechanic II's and three (3) 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, the Library, the Community Center, Anchorage Park and Marina, Osborne Park, Lakeside Park, Public Works, the Tennis facility, the Country Club clubhouse, and all Village -owned 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 also provides general maintenance for the Golf Pro Shop, Restaurant/Lounge and Country Club Administrative offices. These labor charges are then submitted to the Country Club Administration for payment to the Village. No tax dollars are utilized for facilities at the North Palm Beach Country Club that fall within the Enterprise Fund. 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 100 licensed vehicles and FY 2012 Adopted Budget Page 135 of 285 numerous pieces of off -road and small equipment (i.e. chain saws, generators, grinders, pumps, etc.). 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. The Sanitation Division currently consists of one (1) Supervisor, six (6) Sanitation Driver /Operators, and twelve (12) Sanitation Collectors. The Division provides backdoor 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 expensive level of service when compared to surrounding municipalities. The Street Maintenance Division is comprised of one (1) Supervisor, two (2) Equipment Operator II's, three (3) Street/Grounds Maintenance Workers, one (1) Irrigation Tech II, and one (1) Irrigation Tech L 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 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. Major Fleet Maintenance renovation priorities for the proposed budget include: • Consolidating automotive accounts of the other departments into this budget, allowing the Division to better monitor and control the effectiveness of maintenance expenditures and to streamline purchasing procedures. 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; • 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; • Continuing the program of purchasing, installing or constructing new signs following Council's chosen design and color theme at Village facilities; and • Continuing the program for painting, landscaping and lighting facilities to maintain a high quality of appearance. Sanitation continues to be impacted by substantial rises in fuel costs, vehicle maintenance costs, personnel injuries, and the cost of capital equipment. In the coming years, the Administration will be tasked with providing an alternate way of collecting household garbage and waste throughout the Village. This is partly in response to the fact that the jitneys (which have become so much a part of everyday life in the Village) are no longer being manufactured; parts are becoming more difficult to find; and these vehicles have been singled out by our insurance provider as a high liability that we can no longer afford. The move to alternate means of collection will all be done with an understanding that the residents still request side door service. This will require the distribution of wheeled containers that remain at the side of the house. On scheduled collection days, the container will be taken to the street, connected to our truck, dumped and then wheeled back up to the side of the house by Sanitation staff. Several of the FY 2012 Adopted Budget Page 136 of 285 Village's current packer trucks have already been retrofitted to accommodate the new wheeled containers. During this coming Fiscal Year the Department will push out for one additional year the purchase of one tandem -axle rear- loading packer truck. Tandem -axle trucks reduce the number of trips to the landfill and the number of overweight tickets which will improve staff productivity and lower costs. 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. During the coming year Street Maintenance Division plans to: • Develop a median revitalization plan to provide for visually attractive landscaping while reducing water consumption; and • Continue with the very successful outsourcing of the maintenance of all Village parks and landscape areas. The Street Maintenance Division construction and major renovation priorities for this year's budget include: • Sidewalk replacement—due to the impacts, deterioration and damage of Village sidewalks by tree roots, the Division has budgeted funds for outside repair work as needed. This has proved to be a very cost effective process. The contractor has significantly more resources at his disposal which allow him to affect a much larger area in a shorter amount of time than could ever be accomplished by the Public Works staff. • Drainage pipe repairs — during the annual NPDES inspections which look at outfalls and catch basins that are integral to the storm water runoff, special attention is paid to the condition and integrity of this complex system. Current Year Accomplishments and New Initiatives During Fiscal Year 2010 /2011, the Public Works Department achieved the following new initiatives and goals for improvement: • Installed 6' illuminated letters at the entrance to the Country Club; • Repaired pipe joints in system at 313 Lake Circle; • Repaired the storm water outfall pipe in system at 356 Golfview Road; • Repaired pipe joints in system at 400 Lighthouse Drive; • Replaced the storm water drain pipe between the houses located at 825 Cinnamon Road; • Repaired storm water drain pipe penetrating seawall at 125 Davit Road; • Overlaid the service alley behind Baer's Furniture; and • Repaired the seawall on Yacht Club Drive. 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 in a Difficult Economic Environment Department Goal: Reduction of workers' compensation cases. Objectives: a. Specific training of staff. b. Monitoring of employee work areas. c. In -depth study of employees' habits and tendencies. FY 2012 Adopted Budget Page 137 of 285 d. Conduct case studies of accidents to initiate preventative measures. Department Goal: Reduction of Solid Waste Disposal Fees. Objectives: a. Continued education of residents and staff on keeping items separated for collection, particularly trash and vegetation. b. Continued education and encouragement of recycling to reduce disposal fees. c. Effective scheduling of personnel and equipment to specific tasks. d. Observation of Village activity. e. Adhering to collection schedule. Department Goal: Reduction of fuel consumption. Objectives: a. Perform regular maintenance of vehicles to ensure performance at the optimum levels. b. Effective scheduling of projects to team up departments to reduce travel. c. Look into alternate fuel source vehicles as economic climate allows. I Improve the Overall Appearance of the Village I Department Goal: Increase lineal footage of sidewalk repairs. Objectives: a. Prepare priority list based on daily observation and reporting by residents and other entities. b. Continued education of residents through informative articles in the Village Newsletter to ensure that they understand who and where they need to report safety concerns such as raised areas or incidents that have occurred with themselves or neighbors. Department Goal: Improve the appearance of medians and Village grounds. Objectives: a. Replacement of dead or damaged vegetation. b. Develop planting scheme. c. Work closely with landscape contractor to ensure adherence to contract. Performance Measures Performance Measure FY 2010 Actual FY 2011 Estimated FY 2012 Projected Worker Comp cases 11 6 5 Fuel consumption 34,273 33,993 33,300 Sidewalk repair 73 85 60 Number of illicit discharges (NPDES) 7 4 2 Number of missed garbage complaints 105 120 100 Garbage /trash (tons) 8826 8748 8660 Recycled paper (tons) 841 857 874 Recycled glass /plastic (tons) 483 499 514 FY 2012 Adopted Budget Page 138 of 285 1 1 FY2010 FY2011 FY2012 ❑ Worker Comp Workers' Compensation Cases: cases 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. 34,500 34,000 33,500 33,000 32,500 FY2010 FY2011 FY2012 ❑ Fuel consumtion Fuel consumption: amount of fuel consumed by the 38 vehicles and assorted pieces of machinery and equipment assigned to the Public Works Department. Great emphasis is placed on scheduling projects and grouping of employees to minimize trips thereby cutting fuel consumption. 1 FY2010 FY2011 FY2012 ■ Sidewalk repair Sidewalk repair: 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. As safety concerns arise, those items are addressed immediately. 8 6 4 2 0 FY2010 FY2011 FY2012 ■ Illicit discharge Illicit discharges: this involves the monitoring of all catch basins, outfalls and waterways in the corporate limits of the Village. A concerted effort is put forth to maintain clean water standards throughout the Village's vast storm water collection points and canal systems. FY 2012 Adopted Budget Page 139 of 285 150 130 110 90 70 50 FY2010 FY2011 FY2012 ❑ Missed garbage Missed garbage complaints: calls received indicating that a resident's or business's garbage was not collected. A number of 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. 8850 8800 8750 8700 8650 8600 8550 FY2010 FY2011 FY2012 ■ Garbage /trash Refuse collected: tons of garbage and trash that is collected on an annual basis. The trend indicating less refuse being collected can be directly linked to both current economic environment and individuals actively participating in recycling programs. 880 870 860 850 840 830 820 FY2010 FY2011 FY2012 ❑ Recycled paper Paper and cardboard recycling: indicators support that more individuals are making a conscientious effort to help to reduce the amount of refuse that eventually ends up at the landfill. 520 510 500 490 480 470 460 FY2010 FY2011 FY2012 ■ Comingle Glass /plastic recycling: indicators support that more individuals are making a conscientious effort to help to reduce the amount of refuse that eventually ends up at the landfill. FY 2012 Adopted Budget Page 140 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Public Works (combined) FY 2012 Adopted Budget Page 141 of 285 % Increase/ Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 1,668,438 $ 1,636,959 1.92% $ 1,602,353 $ 1,551,692 $ 1,691,079 Overtime Pay 16,750 16,750 0.00% 19,442 11,783 12,362 Part-time Pay - 1,6859188 - 0.00% - - - Benefits: Pension 348,017 348,506 -0.14% 381,249 379,608 398,203 Health Insurance 384,511 384,822 -0.08% 380,505 334,403 382,265 FICA/Medicare 128,778 126,369 1.91% 113,189 110,422 121,187 L.T.D. Insurance 9,777 9,591 1.94% 9,183 8,999 10,900 Life Insurance 3,996 3,996 0.00% 3,950 4,073 6,153 Worker's Compensation 76,176 125,867 - 39.48% 85,616 253,044 279,720 Other - 951,255 3,253 - 100.00% 28,580 12,910 - $ 2,636,443 $ 2,656,113 -0.74% $ 2,624,068 $ 2,666,932 $ 2,901,869 Operating Advertising 1,400 1,400 0.00% 1,155 1,156 1,156 Contractual Services 645,200 661,200 -2.42% 573,479 176,846 132,833 Employee Relations 100 100 0.00% - - - Equipment Rental 3,600 2,800 28.57% 6,897 676 466 Gas, Oil & Lubricants 114,998 112,530 2.19% 94,988 90,213 128,813 Licenses & Fees 600 600 0.00% 1,131 679 981 Materials & Supplies 239,400 241,100 -0.71% 223,600 201,667 222,333 Memberships & Dues 400 400 0.00% 450 255 300 NPEDS Permitting 15,000 15,000 0.00% 10,643 16,528 19,197 Postage 250 220 13.64% 239 225 106 Printing & Binding 200 200 0.00% 178 464 181 Professional Services 2,000 4,000 - 50.00% 93 2,591 4,106 Repairs & Maintenance 131,700 133,100 -1.05% 120,390 58,556 83,761 Solid Waste Disposal 78,455 103,000 - 23.83% 45,815 50,198 77,174 Uniforms 13,630 13,430 1.49% 12,716 11,854 13,219 Utilities 162,169 181,719 - 10.76% 166,577 152,296 119,016 Other Operating Costs 0 0 0.00% 4,616 1,422 1,628 194099102 1,470,799 -4.19% 1,262,966 765,625 805,269 Capital Automotive 0 0 0.00% 19,804 0 154,044 Capital 0 0 0.00% 2,640 0 0 Computer Hardware & Software 0 0 0.00% 0 0 0 Construction & Major Renovation 0 85,000 -100.00% 345,116 555,767 658,575 Machinery & Equipment 26,000 0 0.00% 3,111 30,220 0 26,000 85,000 - 69.41% 370,671 585,987 812,619 Total Expenses $ 490719545 $ 492119912 -3.33% $ 492579705 $ 490189543 $ 495199756 FY 2012 Adopted Budget Page 141 of 285 Public Works Capital Outlay $26,000 Department: Sanitation "Quick Tip" Dumpster Attachment $26,000 This project entails the purchase of an attachment that is connected to the hopper located at the rear of a packer truck. It allows for larger containers and protects the limbs of the collector. With the recommendation of holding off the purchase of a new packer truck for another year, we are looking into new ways or devices to enhance our collection capabilities and reducing our workers' compensation incidents. FY 2012 Adopted Budget Page 142 of 285 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA /Medicare L.T.D. 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 Fiscal Year 2011 -2012 General Fund Adopted Budget Public Works Administration FY 2012 Budget % Increase/ Original 2011 (Decrease) over Actual Actual Actual Budget 2011 Budget 09/30/10 09/30/09 09/30/08 $ 230,038 $ 228,896 0.50% $ 222,456 $ 209,956 $ 154,704 - - 0.00% - - - - 230,038 - 0.00% - - - 45,358 46,028 -1.46% 49,819 50,450 35,684 28,340 26,807 5.72% 26,555 22,639 15,109 17,587 17,499 0.50% 15,493 14,984 11,298 1,329 1,322 0.53% 1,274 1,205 1,004 324 324 0.00% 324 324 362 1,662 2,949 - 43.64% 1,950 14,988 14,460 - 94,600 - 0.00% - - - $ 324,638 $ 323,825 0.25% $ 317,871 $ 314,546 $ 232,622 7,200 7,200 0.00% 6,332 6,557 6,127 100 100 0.00% 0 0 0 0 0 0.00% 30 365 667 0 0 0.00% 906 500 500 2,000 2,000 0.00% 1,724 1,817 2,813 400 400 0.00% 450 255 300 250 220 13.64% 239 225 106 200 200 0.00% 178 464 181 0 0 0.00% 52 469 1,286 300 300 0.00% 491 101 402 24,261 29,081 - 16.57% 15,549 15,718 748 0 0 0.00% (0) 217 977 34,711 39,501 - 12.13% 25,951 26,686 14,107 0 0 0.00% - - 19,046 0 0 0.00% - 0 0 0.00% - - - 0 0 0.00% 0 0 0 0 0 0.00% 0 0 19,046 $ 359,349 $ 363,326 -1.09% $ 343,822 $ 341,232 $ 265,775 FY 2012 Adopted Budget Page 143 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Facility Services FY 2012 Adopted Budget Page 144 of 285 % Increase/ Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 189,737 $ 183,945 3.15% $ 180,686 $ 258,873 $ 241,406 Overtime Pay 1,500 1,500 0.00% 1,489 2,472 981 Part -time Pay - 191,237 - 0.00% - - - Benefits: Pension 40,266 39,929 0.84% 45,148 59,610 43,530 Health Insurance 39,165 41,085 -4.67% 40,413 56,446 56,484 FICA/Medicare 14,615 14,172 3.13% 12,275 18,097 17,194 L.T.D. Insurance 1,116 1,082 3.14% 1,038 1,464 1,587 Life Insurance 432 432 0.00% 413 729 985 Worker's Compensation 4,757 7,707 - 38.28% 5,710 26,652 25,788 Other - 100,351 - 0.00% 12,964 - - $ 291,588 $ 289,852 0.60% $ 300,137 $ 424,343 $ 387,955 Operating Contractual Services 200,000 200,000 0.00% 153,327 46,426 18,130 Equipment Rental 1,600 800 100.00% 6,593 676 0 Gas, Oil & Lubricants 9,100 12,400 - 26.61% 8,796 8,355 10,521 Licenses & Fees 200 200 0.00% 75 75 125 Materials & Supplies 39,500 42,500 -7.06% 43,093 41,203 62,632 Repairs & Maintenance 59,600 59,600 0.00% 56,006 42,406 55,063 Solid Waste Disposal 28,455 28,000 1.63% 25,044 23,416 16,867 Uniforms 1,200 1,200 0.00% 1,319 1,711 1,738 Other Operating Costs 0 0 0.00% 196 314 428 339,655 344,700 -1.46% 294,449 164,583 165,505 Capital Automotive 0 0 0.00% 19,804 0 0 Capital 0 0 0.00% 2,640 0 0 Computer Hardware & Software 0 0 0.00% 0 0 0 Construction & Major Renovation 0 85,000 - 100.00% 0 0 0 Machinery & Equipment 0 0 0.00% 3,111 27,149 0 0 85,000 - 100.00% 25,555 27,149 0 Total Expenses $ 631,243 $ 719,552 - 12.27% $ 620,140 $ 616,076 $ 553,459 FY 2012 Adopted Budget Page 144 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Vehicle Maintenance FY 2012 Adopted Budget Page 145 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 130,511 $ 125,393 4.08% $ 121,565 $ 115,234 $ 172,878 Overtime Pay 1,500 1,500 0.00% 652 1,308 625 Part-time Pay - 132,011 - 0.00% - - - Benefits: Pension 27,966 27,509 1.66% 30,659 31,861 42,188 Health Insurance 17,096 17,267 -0.99% 17,038 14,732 28,830 FICA /Medicare 10,088 9,696 4.04% 8,712 8,323 12,320 L.T.D. Insurance 768 738 4.07% 699 675 1,146 Life Insurance 324 324 0.00% 324 324 572 Worker's Compensation 2,400 4,006 - 40.09% 2,627 8,196 12,564 Other - 58,642 - 0.00% - - - $ 190,653 $ 186,433 2.26% $ 182,276 $ 180,654 $ 271,122 Operating Contractual Services 3,000 3,000 0.00% 2,144 2,953 2,644 Gas, Oil & Lubricants 2,795 4,030 - 30.65% 3,117 3,090 4,701 Licenses & Fees 400 400 0.00% 150 104 356 Materials & Supplies 142,800 126,500 12.89% 124,242 110,178 74,009 Repairs & Maintenance 48,000 47,500 1.05% 27,424 108 0 Uniforms 1,130 1,130 0.00% 919 1,064 1,075 Utilities 200 200 0.00% 9,942 9,835 9,329 Other Operating Costs 0 0 0.00% (0) 0 (0) 198,325 182,760 8.52% 167,938 127,332 92,113 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 34,095 9,683 Machinery & Equipment 0 0 0.00% 0 0 0 0 0 0.00% 0 34,095 9,683 Total Expenses $ 388,978 $ 369,193 5.36% $ 350,213 $ 342,081 $ 372,918 FY 2012 Adopted Budget Page 145 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Sanitation FY 2012 Adopted Budget Page 146 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 780,406 $ 768,185 1.59% $ 750,025 $ 719,220 $ 769,923 Overtime Pay 10,750 10,750 0.00% 15,230 6,508 8,739 Part-time Pay - 791,156 - 0.00% - - - Benefits: Pension 163,782 164,465 -0.42% 180,597 175,469 194,179 Health Insurance 221,068 218,059 1.38% 215,022 189,049 210,552 FICA /Medicare 60,451 59,516 1.57% 53,318 51,234 55,216 L.T.D. Insurance 4,589 4,517 1.59% 4,343 4,210 5,022 Life Insurance 2,052 2,052 0.00% 2,061 2,057 3,112 Worker's Compensation 53,260 88,535 - 39.84% 59,278 174,060 179,328 Other - 505,202 217 - 100.00% 4,483 12,910 - $ 1,296,358 $ 1,316,296 -1.51% $ 1,284,358 $ 1,334,716 $ 1,426,071 Operating Advertising 1,400 1,400 0.00% 1,155 1,156 1,156 Contractual Services 0 0 0.00% 0 0 0 Gas, Oil & Lubricants 81,250 77,500 4.84% 66,632 66,200 92,970 Materials & Supplies 14,100 14,100 0.00% 13,228 13,472 37,331 Repairs & Maintenance 0 0 0.00% 0 7,577 17,012 Solid Waste Disposal 50,000 75,000 - 33.33% 20,771 26,782 60,306 Uniforms 8,400 8,200 2.44% 7,374 6,703 7,492 Other Operating Costs 0 0 0.00% 4,170 270 186 155,150 176,200 - 11.95% 113,330 122,160 216,453 Capital Automotive 0 0 0.00% 0 0 134,998 Computer Hardware & Software 0 0 0.00% 0 0 0 Construction & Major Renovation 0 0 0.00% 0 0 0 Machinery & Equipment 26,000 0 0.00% 0 0 0 26,000 0 0.00% 0 0 134,998 Total Expenses $ 1,477,508 $ 1,492,496 -1.00% $ 1,397,688 $ 1,456,876 $ 1,777,522 FY 2012 Adopted Budget Page 146 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Streets & Grounds FY 2012 Budget % Increase/ Original 2011 (Decrease) over Actual Actual Actual Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel -6.37% 0 0.00% 0 0.00% 0 0.00% Salary: 0.00% 521,672 648,891 0 3,071 0 345,116 Regular Pay $ 337,746 $ 330,540 2.18% $ 327,620 $ 248,409 $ 352,168 Overtime Pay 3,000 3,000 0.00% 2,071 1,495 2,018 Part -time Pay - 340,746 - 0.00% - - - Benefits: Pension 70,645 70,575 0.10% 75,027 62,216 82,622 Health Insurance 78,842 81,604 -3.38% 81,477 51,536 71,290 FICA/Medicare 26,037 25,486 2.16% 23,390 17,784 25,159 L.T.D. Insurance 1,975 1,932 2.23% 1,830 1,445 2,141 Life Insurance 864 864 0.00% 828 639 1,122 Worker's Compensation 14,097 22,670 - 37.82% 16,051 29,148 47,580 Other - 192,460 3,036 - 100.00% 11,133 - - $ 533,206 $ 539,707 -1.20% $ 539,426 $ 412,672 $ 584,100 Operating Contractual Services 435,000 451,000 -3.55% 411,676 120,910 105,932 Equipment Rental 2,000 2,000 0.00% 305 0 466 Gas, Oil & Lubricants 21,853 18,600 17.49% 16,412 12,203 19,954 Materials & Supplies 41,000 56,000 - 26.79% 41,313 34,997 45,548 NPEDS Permitting 15,000 15,000 0.00% 10,643 16,528 19,197 Professional Services 2,000 4,000 - 50.00% 93 2,591 4,106 Repairs & Maintenance 24,100 26,000 -7.31% 36,907 7,995 10,400 Uniforms 2,600 2,600 0.00% 2,613 2,275 2,512 Utilities 137,708 152,438 -9.66% 141,086 126,744 108,938 Other Operating Costs 0 0 0.00% 250 621 36 Capital Automotive Computer Hardware & Software Construction & Major Renovation Machinery & Equipment Total Expenses 0 0 0 0 681,261 0 $ 1,214,467 727,638 -6.37% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 661,299 324,864 317,090 0 0 0 0 0 0 345,116 521,672 648,891 0 3,071 0 345,116 524,743 648,891 $ 1,267,345 -4.17% $ 1,545,841 $ 1,262,278 $ 1,550,082 FY 2012 Adopted Budget Page 147 of 285 Community Development Note: As a result of the economic downturn and overall decline in building activity, one (1) fulltime Permit & Licensing Tech position has been eliminated. This position has been held "vacant" and unfunded for the past two years. Summary: Change: FT =8 -1 FT PT =2 FY 2012 Adopted Budget Page 148 of 285 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 Development Administration consists of the Director of Community Development and 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 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 of Board of Adjustment, and serving as a liaison to the ad hoc Business Advisory Committee. The Building Division consists of one (1) full -time Building Official, one (1) part -time Building Construction Inspector I, two (2) full -time Building Construction Inspector II's and two (2) 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, and maintaining budgetary controls. The Building Inspectors are responsible for conducting daily inspections pertaining to the permitted projects within the Village. The Inspectors also work closely with contractors and homeowners to provide 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 registrations. This includes preparing the necessary financial reports and daily deposits. The Code Compliance Division consists of one (1) full -time and one (1) part -time Code Compliance Officer positions. The Code Compliance Officers work in partnership with the residents and local businesses by seeking and developing voluntary compliance instead of relying solely on enforcement through punitive measures. 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 Officers are responsible for case preparation, evidence gathering and presentation of violation cases before the Code Enforcement Special Magistrate. Administrative duties include written correspondence, property ownership and code research, and tracking compliance through ongoing data management and reporting. FY 2012 Adopted Budget Page 149 of 285 Personnel Changes The personnel /title changes for Fiscal Year 2011 /2012 are as follows: • Deletion of one (1) unfunded full -time Permit & Licensing Technician position. Current Year Accomplishments and New Initiatives During Fiscal Year 2010 /2011, the Community Development Department has accomplished a significant amount of special projects including: • Implementation of a Development Review Committee (DCR) to expedite commercial new development and redevelopment process; • Established guidelines for undeveloped and formerly developed properties within residential and commercial districts; • Reduced the minimum Commercial Planned Unit Development (CPUD) size requirement from two and one - half (2.5) acres to one (1) acre and implemented Industrial Planned Unit Development guidelines; • Amended the Comprehensive Plan to address the Light Industrial Area and established Zoning District permitted uses and guidelines; • Completed the Voluntary Annexation of eight (8) properties within the newly established Light Industrial Area; • Implemented standards for portable storage containers and roll -off construction dumpsters for commercial and residential areas; • Implemented additional restrictions on medical and /or dental offices, clinics and pharmacies related to the distribution and sale of controlled substances; • Purchased and implemented new Community Development software including an online payment option for permits and business tax receipts; • Amended the Village sign code to allow individual signs for multi - tenant occupancy projects to be exempt from Planning Commission approval; • Streamlined the process for realtors to close expired building permits on for -sale properties; and • Expedited the business tax receipt process for applicants by having the fire inspector provide a completed Palm Beach County application during the required Fire Department inspection. Goals and Objectives In the coming year, the Community Development Department plans to achieve the following goals and objectives: I Enhance the spirit and narticination of our communitv I Department Goal: Enhance the quality of life by increasing customer service during the permitting and inspection process. Objectives: a. Provide a streamlined process for permitting. b. Provide inspection - scheduling flexibility for contractors and homeowners to expedite projects on time. c. Establish an electronic submittal for commercial projects. d. Reduce bulk record storage and turn around time for record requests. e. Change the configuration of the Building Division offices to be more customer service friendly and to help expedite the permitting process. f Update inspection checklists for accuracy and consistency. FY 2012 Adopted Budget Page 150 of 285 Council Goal: Protect the financial integrity of the Village in a difficult economic environment Department Goal: Work with the business community to encourage economic redevelopment. Objectives: a. Continue to promote the local business community. b. Encourage sustainable economic growth and development in future annexation area(s). c. Improve the Business Forum by increasing the frequency of meetings to quarterly, by collaborating with other local governmental agencies, and seeking grant- funding opportunities. d. Create a visionary plan for the Village's Future Annexation area along Ellison Wilson Road. e. Review zoning codes and make recommendations to Village Council for ordinance changes. Improve the overall appearance of the Village Department Goal: To affirm and uphold the community aesthetic standards through consistent application of the Village Code in cooperation with residents and businesses alike. Objectives: 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. c. Decrease the number of Code Enforcement cases brought before the Special Magistrate through education and alternative methods. d. Continue pro- active investigation of potential vacant and /or abandoned properties. Performance Measures Performance FY 2010 FY2011 FY 2012 Measures Actual Projected Estimated Increase number of Inspections 5,498 6,000 6,120 Increase number of building 1,744 1,779 1,815 permits issued Increase number of new 91 108 120 businesses Increase number of business 1 1 2 forums Number of Code Enforcement 49 54 50 Special Magistrate Cases Increase voluntary Code N/A N/A 100 compliance FY 2012 Adopted Budget Page 151 of 285 Building Permits: More building permits are issued during the second -half of the Fiscal Year each year. Building permits, inspections and revenues are all anticipated to increase in Fiscal Year 2011/2012 based on commercial redevelopment. Building Permit Revenue $800,000.00 $600, 000.00 $400,000.00 $200,000.00 - Ayr $0.00 FY FY FY FY FY 2007 2008 2009 2010 2011 ❑ 1st half ❑ 2nd half ❑ Total Number of Inspections: Total permits declined in Fiscal Years 2007/2008 and 2008/2009 due to the effects of the economic downtown on the construction industry but have risen steadily last year and this year and are projected to increase again next year. Number of Inspections FY 2012 (Projected) FY 2011 (Estimated) FY 2010 FY 2009 0 2,000 4,000 6,000 8,000 FY 2012 Adopted Budget Page 152 of 285 Building Permits Issued 2,000 1,500 1,000 500 0 1st half 2nd half Total ❑ FY 2007 804 929 1,733 ■ FY 2008 689 839 1,528 ❑ FY 2009 605 917 1,522 ❑ FY 2010 757 987 1,744 ■ FY 2011 754 1,025 1,779 Building Permit Revenue $800,000.00 $600, 000.00 $400,000.00 $200,000.00 - Ayr $0.00 FY FY FY FY FY 2007 2008 2009 2010 2011 ❑ 1st half ❑ 2nd half ❑ Total Number of Inspections: Total permits declined in Fiscal Years 2007/2008 and 2008/2009 due to the effects of the economic downtown on the construction industry but have risen steadily last year and this year and are projected to increase again next year. Number of Inspections FY 2012 (Projected) FY 2011 (Estimated) FY 2010 FY 2009 0 2,000 4,000 6,000 8,000 FY 2012 Adopted Budget Page 152 of 285 Code Compliance Cases: The charts below illustrate the Code Officers' collaborative efforts to gain voluntary compliance through education and alternative code methods in turn reducing the number of Magistrate Hearings. Note: The performance measurement period shown is from October 1, 2010 to May 1, 2011. The Code Compliance Division will continue to track these figures on a yearly basis going forward. Code Compliance Pro - active v. Reactive 22% d=WWW0 78% 240 Pro - active (Observation and Education) ■ 67 Reactive (Complaint driven investigations) Voluntary Compliance v. Magistrate 300 200 !257! 100 0 54 Number of Cases Cases Scheduled for CLOSED MAGISTRATE FY 2012 Adopted Budget Page 153 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Community Development(combined) FY 2012 Adopted Budget Page 154 of 285 % Increase/ Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09130110 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 497,303 $ 481,601 3.26% $ 470,794 $ 436,775 $ 452,158 Overtime Pay - - 0.00% - - 24 Part -time Pay 54,276 551,579 54,528 -0.46% 31,067 36,966 27,556 Benefits: Pension 94,738 93,259 1.59% 88,457 87,698 101,932 Health Insurance 98,805 98,886 -0.08% 97,206 78,714 87,884 FICA/Medicare 42,163 40,981 2.88% 35,806 34,050 34,560 L.T.D.Insurance 2,904 2,812 3.27% 2,713 2,514 2,874 Life Insurance 864 864 0.00% 864 837 1,265 Worker's Compensation 5,530 9,678 -42.86% 6,037 43,188 43,212 Other - 245,004 1,071 - 100.00% 8,525 10,725 7,150 $ 796,583 $ 783,680 1.65% $ 741,469 $ 731,466 $ 758,614 Operating Advertising 3,500 2,500 40.00% 3,329 2,020 1,633 Books, Publications & Subscriptions 1,672 600 178.67% 808 666 1,275 Comp Plan Amendments 3,000 3,000 0.00% 2,500 9,000 6,500 Conferences & Seminars 400 400 0.00% 360 50 810 Contractual Services 11,145 3,200 248.28% 3,960 14,677 18,334 Developer Fees 0 0 0.00% - - - Engineering Fees 0 0 0.00% 0 0 105 Gas, Oil & Lubricants 6,851 7,290 -6.02% 6,984 6,323 9,696 Materials & Supplies 2,500 2,500 0.00% 2,575 1,847 9,559 Memberships & Dues 992 1,400 - 29.14% 985 832 982 Printing & Binding 600 550 9.09% 424 303 2,375 Professional Fees 5,000 5,000 0.00% 5,985 9,025 0 Repairs & Maintenance 0 625 - 100.00% 84 1,167 3,323 Small Business Grant 0 0 0.00% 0 0 0 Travel & Training 2,650 2,700 -1.85% 875 1,442 4,675 Uniforms 1,100 1,400 - 21.43% 752 458 1,135 Utilities 1,620 4,712 - 65.62% 2,581 4,405 20,030 Other Operating Costs 0 0 0.00% 450 804 1,322 41,030 35,877 14.36% 32,652 53,020 81,752 Capital Automotive 0 0 0.00% 0 0 50,696 Computer Hardware & Software 0 0 0.00% 0 0 5,470 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 56,166 Total Expenses $ 837,613 $ 819,557 2.20% $ 774,121 $ 784,487 $ 896,532 FY 2012 Adopted Budget Page 154 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Community Planning FY 2012 Adopted Budget Page 155 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 142,018 $ 136,326 4.18% $ 132,470 $ 126,052 $ 90,481 Overtime Pay - - 0.00% - - - Part-time Pay - 142,018 - 0.00% - - - Benefits: Pension 25,554 24,843 2.86% 25,940 25,930 21,188 Health Insurance 32,438 32,185 0.79% 31,606 27,159 21,971 FICA/Medicare 10,857 10,422 4.17% 9,374 8,966 6,381 L.T.D. Insurance 835 801 4.24% 773 738 577 Life Insurance 216 216 0.00% 216 216 210 Worker's Compensation 213 382 - 44.24% 252 768 828 Other - 70,113 - 0.00% - - - $ 212,131 $ 205,175 339% $ 200,630 $ 189,829 $ 141,636 Operating Advertising 3,500 2,500 40.00% 3,329 1,567 561 Books, Publications & Subscriptions 0 0 0.00% 0 0 0 Comp Plan Amendments 3,000 3,000 0.00% 2,500 9,000 6,500 Conferences & Seminars 0 0 0.00% 0 50 250 Contractual Services 2,900 1,000 190.00% 978 2,263 960 Developer Fees 0 0 0.00% 0 0 0 Engineering Fees 0 0 0.00% 0 0 105 Gas, Oil & Lubricants 2,236 2,211 1.13% 2,222 1,885 2,390 Materials & Supplies 400 400 0.00% 360 305 2,093 Memberships & Dues 550 700 - 21.43% 532 492 517 Printing & Binding 200 100 100.00% 93 71 351 Professional Services 5,000 5,000 0.00% 5,985 9,025 0 Repairs & Maintenance 0 100 - 100.00% 0 770 1,161 Small Business Grant 0 0 0.00% 0 0 0 Travel & Training 0 0 0.00% 0 6 1,326 Utilities 720 2,053 - 64.93% 1,144 1,446 1,350 Other Operating Costs 0 0 0.00% 25 (0) 114 18,506 17,064 8.45% 17,168 26,879 17,679 Capital Computer Hardware & Software 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 Total Expenses $ 230,637 $ 222,239 3.78% $ 217,798 $ 216,708 $ 159,315 FY 2012 Adopted Budget Page 155 of 285 Personnel Salary: Regular Pay Overtime Pay Part-time Pay Benefits: Pension Health Insurance FICA/Medicare L.T.D. Insurance Life Insurance Worker's Compensation Other Operating Advertising 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 Fiscal Year 2011 -2012 General Fund Adopted Budget Building FY 2012 Budget $ 300,081 31,137 331,218 57,675 50,148 25,318 1,750 540 4,072 - 139,503 $ 470,721 0 1,672 400 6,045 2,730 2,000 387 300 0 2,250 800 720 0 0 0 0 17,304 0 $ 488,025 % Increase / Original 2011 (Decrease) over 2011 Budget Budget $ 292,881 2.46% - 0.00% 31,389 -0.80% 57,232 0.77% 50,608 -0.91% 24,786 2.15% 1,708 2.46% 540 0.00% 7,153 - 43.07% 477 - 100.00% $ 466,774 0.85% 0 0.00% 600 178.67% 400 0.00% 1,700 255.59% 3,011 -9.33% 2,000 0.00% 600 - 35.50% 300 0.00% 400 - 100.00% 2,300 -2.17% 1,100 - 27.27% 2,000 - 64.00% 0 0.00% 149411 20.07% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% Actual Actual Actual 09/30/10 09/30/09 09/30/08 $ 287,412 $ 262,051 $ 277,155 - - 24 31,067 29,215 27,556 49,789 48,507 61,660 49,797 37,976 43,410 23,045 21,220 22,278 1,650 1,497 1,779 540 513 778 4,802 32,652 31,296 1,048 7,150 7,150 $ 449,150 $ 4409781 $ 4739086 0 453 1,072 808 666 1,275 0 0 245 2,191 12,020 17,130 2,702 2,297 3,341 1,955 1,542 5,546 378 215 365 245 233 1,483 84 335 1,388 875 868 2,088 578 165 259 1,124 2,082 16,779 0 249 1,207 10,939 219124 529179 50,696 5,470 0 0 0 0 0 56,166 $ 481,185 1.42% $ 4609089 $ 4619905 $ 5819431 FY 2012 Adopted Budget Page 156 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Code Enforcement FY 2012 Budget Personnel 5.36% Salary: 0.00% Regular Pay $ 55,204 Overtime Pay - Part -time Pay 23,139 78,343 Benefits: 3.72% Pension 11,509 Health Insurance 16,219 FICA /Medicare 5,988 L.T.D. Insurance 319 Life Insurance 108 Worker's Compensation 1,245 Other - 35,388 500 $ 113,731 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 0 0 2,200 1,885 100 55 100 0 400 300 180 % Increase/ Original 2011 (Decrease) over Budget 2011 Budget $ 52,394 5.36% - 0.00% 23,139 0.00% 11,184 2.91% 16,093 0.78% 5,773 3.72% 303 5.28% 108 0.00% 2,143 - 41.90% 594 - 100.00% $ 111,731 1.79% 0 0.00% 0 0.00% 500 340.00% 2,068 -8.85% 100 0.00% 100 - 45.00% 150 - 33.33% 125 - 100.00% 400 0.00% 300 0.00% 659 - 72.69% 0 0.00% 5,220 4,402 18.58% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0.00% Actual Actual Actual 09/30/10 09/30/09 09/30/08 $ 50,913 $ 48,673 $ 84,522 7,751 12,728 15,803 3,386 290 108 983 7,477 13,261 13,579 3,864 279 108 9,768 3,575 19,083 22,503 5,901 519 277 11,088 - $ 91,688 $ 100,857 $ 143,892 0 0 0 360 0 315 792 395 244 2,060 2,142 3,965 260 0 1,920 75 125 100 87 0 541 0 62 773 0 568 1,260 174 293 876 312 877 1,901 425 554 (0) 4,545 5,017 11,894 0 0 0 0 0 0 0.00% 0 0 0 $ 118,951 $ 116,133 2.43% $ 96,234 $ 105,874 $ 155,787 FY 2012 Adopted Budget Page 157 of 285 Public Services Librarian II Library Clerk Library Director of Library 1 FT Circulation 1 FT Library Assistant III 1 FT 1 PT Library Assistant 1 FT Library Clerk 5 PT Library Page 4 PT Administrative Assistant 1 FT Technical Services Library Assistant I II 1 FT Summary: Change: FT = 6 PT= 10 FY 2012 Adopted Budget Page 158 of 285 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 The Library provides materials in many formats including: book; periodical; electronic; and audio - visual. Staff enters and maintains books and materials into the permanent collection, and periodically purges outdated or worn materials for sale at the annual 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; 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) electronic catalog computers and the children's library has two (2) computers with educational software and games for 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. The implementation of improved, automated, circulation software has allowed staff to track circulation usage more efficiently and accurately. Previously, some material circulation statistics were tracked manually, which created a potential for inaccuracies. This helps to explain some of the variance in the service levels indicated in prior years. Library FY FY FY FY Trends 2008/09 2009/10 2010/11 2011/12 Actual Actual Anticipated Pro' ected Materials in collection 35,681 38,858 40,500 43,134 Materials circulated 102,315 134,858 100,018 105,018 Cardholders (new & 8,443 9,406 10,298 11,186 renewals Inter - library Loan ILL 356 720 480 504 Internet usage 48,131 60,581 59,537 62,513 Library statistics are a valuable, but limited, tool for gauging the amount of services offered. Circulation statistics tell what has been checked -out; however, they do not indicate the quality of service being provided. The Library staff maintains a high level of interaction with our patrons. This has created a unique "brand" for the Village Public Library that is prized by the residents and is difficult to quantify. Current Year Accomplishments and New Initiatives During Fiscal Year 2010 /2011, the Library achieved the following new initiatives and goals for improvement: • By encouraging local business to offer free programs for Library patrons the Library anticipates at the end of the year a 35% increase in Adult Programming. FY 2012 Adopted Budget Page 159 of 285 • During the summer of 2010 the Library enlisted 17 teen volunteers to assist with the children's summer reading program. The Library anticipates from 20 to 25 teen volunteers during the summer of 2011. To better serve this population the Library opened a Young Adult Department in FY2011. • The Library installed the new circulation and cataloging software (SIRSI) in July of 2010. Patrons have access to more self - services such as renewals and requests and are able to manage their accounts online. It is anticipated that 2,241 self - service tasks will be preformed from home in the current Fiscal Year. At Home use of SIRSI ■ Other m Other ■ Other o Other o Searches ❑ Renewals o Other o Create Fio Id • The Library established a Facebook page to relay current information on library services and programs and encouraged feed back. It is anticipated that 4,056 users will have visited the site in the current Fiscal Year. • The Library conducted a survey of users to determine the need for providing e- books. Half of the respondents own at least one a -Book reader. In Fiscal Year 2010/2011 non -print items accounted for 40% of the Library's circulation. 01 • The Library instituted a weekly program for instructing new and old patrons on "Getting the Most Out of Your Library Card." • In Fiscal Year 2010 /2011 the Library improved the DSL speed of the public access computers by 22% and increased the number of computer classes by 22 %. Goals and Objectives In the coming year, the Library plans to achieve the following goals and objectives: Enhance the spirit and participation of our communitv Department Goal: Enhance the spirit and participation of the Library patrons. Objectives: a. Continue encouraging local businesses to offer free programs for Library patrons (i.e. tax advice, legal advice, etc.). 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. FY 2012 Adopted Budget Page 160 of 285 Adult Programing 20 ,0 6 4 20„ 2 - , 0 LA 26,6 0 2009 6 4 0 Oct Nov Oec J Months • During the summer of 2010 the Library enlisted 17 teen volunteers to assist with the children's summer reading program. The Library anticipates from 20 to 25 teen volunteers during the summer of 2011. To better serve this population the Library opened a Young Adult Department in FY2011. • The Library installed the new circulation and cataloging software (SIRSI) in July of 2010. Patrons have access to more self - services such as renewals and requests and are able to manage their accounts online. It is anticipated that 2,241 self - service tasks will be preformed from home in the current Fiscal Year. At Home use of SIRSI ■ Other m Other ■ Other o Other o Searches ❑ Renewals o Other o Create Fio Id • The Library established a Facebook page to relay current information on library services and programs and encouraged feed back. It is anticipated that 4,056 users will have visited the site in the current Fiscal Year. • The Library conducted a survey of users to determine the need for providing e- books. Half of the respondents own at least one a -Book reader. In Fiscal Year 2010/2011 non -print items accounted for 40% of the Library's circulation. 01 • The Library instituted a weekly program for instructing new and old patrons on "Getting the Most Out of Your Library Card." • In Fiscal Year 2010 /2011 the Library improved the DSL speed of the public access computers by 22% and increased the number of computer classes by 22 %. Goals and Objectives In the coming year, the Library plans to achieve the following goals and objectives: Enhance the spirit and participation of our communitv Department Goal: Enhance the spirit and participation of the Library patrons. Objectives: a. Continue encouraging local businesses to offer free programs for Library patrons (i.e. tax advice, legal advice, etc.). 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. FY 2012 Adopted Budget Page 160 of 285 Department Goal: Maintain a high quality of Library services. Objectives: a. Increase self - services with new library automation (i.e. email alerts, news, renewals, and requests). b. Improve communication and responsiveness by actively utilizing a suggestion box both in -house and online. c. Enhance communication with residents through social networking sites (i.e. Facebook, Twitter) d. Enhance computer lab facilities and training classes Performance Measures Performance FY 2010 FY 2011 FY 2012 Measure Actual Anticipated Projected Increase use of self 776 2,148 2,362 services Increase number of N/A 104 156 suggestions/comments Increase # of computer Classes 17 Classes 22 Classes 30 classes & attendance Attendance Attendance Attendance 384 440 600 Increase program Adult 1,314 Adult 1,860 Adult 1,943 attendance Child 6,330 Child 3,580 Child 3,759 Teen 0 Teen 75 Teen 150 Increase teen 17 20 23 volunteer applicants Increase circulation 134,858 100,018* 105,018 `Circulation was anticipated to decrease due to the reopening of the Palm Beach County Library System's Palm Beach Gardens Branch. FY 2012 Adopted Budget Page 161 of 285 Personnel Salary: Regular Pay Overtime Pay Part -time Pay Benefits: Pension Health Insurance FICA/Medicare L.T.D.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 Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Library FY 2012 % Increase/ Original 2011 (Decrease) over Budget 2011 Budget Actual Actual Actual 09130/10 09/30109 09/30/08 $ 269,137 $ 276,870 -2.79% $ 255,544 $ 273,681 $ 335,356 - - 0.00% - 10 - 105,120 374,257 103,516 1.55% 102,698 83,949 85,168 48,692 50,073 -2.76% 48,756 55,140 71,617 41,860 65,466 - 36.06% 52,603 51,427 56,344 28,589 29,058 -1.61% 26,247 26,013 30,433 1,585 1,631 -2.82% 1,429 1,569 2,073 648 648 0.00% 603 630 992 6,463 10,397 -37.84% 7,089 20,232 18,792 - 127,837 1,283 - 100.00% - 7,020 $ 502,094 $ 538,942 -6.84% $ 494,971 $ 519,670 $ 600,775 405 410 -1.22% 404 943 36 26,941 29,964 - 10.09% 52,646 23,700 10,725 17,500 22,500 - 22.22% 21,329 24,293 20,621 34,650 40,650 - 14.76% 33,787 36,052 36,505 18,917 3,500 440.49% 3,623 3,370 2,980 3,000 3,000 0.00% 2,830 2,782 4,030 7,000 11,000 - 36.36% 10,114 9,350 9,481 0 0 0.00% 2,314 2,018 293 275 250 10.00% 250 250 250 11,800 9,800 20.41% 11,397 15,480 13,216 1,600 1,600 0.00% 2,050 1,363 890 6,000 5,496 9.17% 5,563 3,748 3,197 17,530 9,500 84.53% 1,447 0 7,275 290 0 0.00% 254 510 710 415 425 -2.35% 395 280 360 175 500 - 65.00% 4,848 1,181 2,944 28,350 35,052 - 19.12% 28,053 31,454 31,065 0 0 0.00% (0) 839 184 174,848 173,647 0.69% 181,304 157,613 144,761 0 0 0.00% 0 13,615 0 0 0 0.00% 0 0 0 0 10,642 - 100.00% 9,661 76,373 4,339 0 0 0.00% 0 0 0 0 10,642 - 100.00% 9,661 89,988 4,339 $ 676,942 $ 723,231 -6.40% $ 685,936 $ 767,271 $ 749,874 FY 2012 Adopted Budget Page 162 of 285 Parks & Recreation Director of Parks & Recreation Marina Wet Dry Storage, Camps, I.C. Programs and Instructions, and Special Events Recreation /Program Coordinator Recreation Supervisor Recreation Assistants Youth Art Instructor Camp Counselor Event Coordinator 1 FT Anchorage, Osborne, Lakeside, Community Center, Pool and Tennis 1 FT Parks / Facilities Manager 1 FT 2 FT Recreation Supervisor 1 FT 4 PT Recreation Assistants 7 PT 1 PT Pool Lifeguard 20 PT 10 PT 1 PT Summary: Change: FT =6 PT = 43 FY 2012 Adopted Budget Page 163 of 285 Parks & Recreation Department 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, tot lot, 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, tot lot, two (2) batting cages, two (2) baseball fields, concession stand, and picnic area. Anchorage Park - 603 Anchorage Drive Features two (2) multi - purpose buildings, tot lot, 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, tot lot, and playground. • NPB Pool facility — 951 US Highway 1 Features an Olympic -size swimming pool, diving towers, 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 Programming 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 4 — 13 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. Special Events The Parks & Recreation Department offers a wide spectrum of special events throughout the year from January's Car Show & Shine to the July 4th fireworks to the Holiday Lights Trolley rides. The Department also offers seasonal events as well as activities FY 2012 Adopted Budget Page 164 of 285 special to the Village such as our annual Heritage Day, Puppy Love, garage sales and Arts & Crafts Festival. Sports Adult recreational sports league opportunities are offered including softball, volleyball, and basketball. Youth recreational basketball, volleyball and soccer are also operated by the Department. All other youth sport activities are offered through local organized non - profit groups. 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. Rolwmjoc • Arts and Crafts The Village retains all registration fees for all Department - sponsored and run Arts and Crafts classes. • Facility 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. Current Year Accomplishments and New Initiatives During Fiscal Year 2010/2011, the Parks & Recreation Department achieved the following new initiatives and goals for improvement: Parks & Recreation • The overall appearance of Village parks /facilities continues to improve; • Heritage Day vendor participation increased by 50 %; • Improved Park signage; • Participated in park safety inspection and implemented changes to both parks and marina based on results; • Added the "Shine and Show" car show to the special events calendar (attendance was approximately 1,500); • Created co -ed Flag Football League; • Gazebo and Tiki rentals increased; • Created non - profit and school rates for facility usage; • Collaborated with schools to develop "Movie in the Park" sponsorship opportunities; • Improved customer service; FY 2012 Adopted Budget Page 165 of 285 • Developed new sponsorship brochure; and • Implemented bi- monthly direct marketing of events and activities via Constant Contact/department E -News to over 3,000 contacts. Village Pool • Installed a Thor -Guard lightening detection system; • Resurfaced the interior of the pool with aggregate finish; • Renovated the pool pump room; • Added additional an water aerobics class; • New roofs placed on tiki huts; • Purchased Turnmaster pro boards to increase lap swim lanes; and • Created a summer membership and enhanced membership benefits. Tennis Facility • Conducted customer service and key messaging training with all part time staff and pros; • Increased the number of women's teams from 5 to 7; • Installed a new well to increase pump pressure for court irrigation; • Increased tennis member events by 50 %; • Executed new maintenance contract and saved 25% over Fiscal Year 2010/2011; • Increased evening participation by forming round —robin leagues; and • Created ladies and men's member — guest tournaments. Anchorage Park Marina • Resurfaced dry storage areas; • Painted ramps and floating docks; • Treated floating docks to prevent slipping; • Participated in safety inspection; and • Improved wet slip designation. Goals and Obiectives In the coming year, the Parks & Recreation Department plans to achieve the following goals and objectives: I Enhance the spirit and narticination of our communitv I Department Goal: Increase local business and community participation in recreation events. Objectives: a. Increase business participation at Heritage Festival by 25 %. b. Increase sponsor contact visits by 25 %. c. Partner with Community Development Department to increase business participation. d. Participate in local Chamber of Commerce meetings to cultivate business relationships and partnerships. e. Offer new family overnight camping event to generate interaction with the community and other Village departments, Increase the use of parks and facilities by local businesses /organizations Objectives: a. Market recreation facilities to local businesses as a meeting space. b. Market to condominiums /organizations as an annual meeting space. Maintain and improve all Recreational Facilities of the Village Department Goal: Develop an on -going maintenance and facility safety program. FY 2012 Adopted Budget Page 166 of 285 Objectives: a. Implement use of monthly facility safety check lists at each recreation location (parks & facilities). b. Train staff on how to identify potential safety issues. c. Appoint staff member to serve on Village Safety committee. Performance Measures Performance FY 2010 FY 2011 FY 2012 Measure Actual Projected Estimated Increase facility rental $40,000 $40,000 $40000 b 10% ' Increase daily usage 120 — Pool 130 — Pool 135 — Pool memberships by 5% 192 - Tennis 200 - Tennis 200 - Tennis Increase business 40 45 50 participation by 10% Increase school /organization 8 10 12 participation by 10% Tennis Participants: Court play increased after the 2009 facility renovations. The facility may be reaching capacity limits with only ten (10) courts, especially during the weekday morning times. Court play numbers were obtained through daily court registration sheets. Marina Storage Rental Revenues: This chart shows the revenues generated by both dry and wet storage at the Anchorage FY 2012 Adopted Budget Page 167 of 285 Park marina. The marina showed a slight decline in revenues due to the economy and the lack of larger dry spaces. The turnover of storage owners also creates a loss in revenue due to the downtime while the owner is reselling the open space. At the present time there are some openings for 15' and 20' spaces and waiting lists for 25' spots and above and all wet slips. $50,000 $45,000 Facility Rental Revenue $40,000 $35,000 $30,000 $25,000 $20,000 $39,900 $41,000 $43,000 $15,000 $10,000 1J $5,000 $13,000 1 $O 2009 Actual 2010 Actual 2011 Projected 2012 Estimated Facility Rental Revenue: This chart shows the increase of outside businesses, schools and organizations that are using Village facilities. The Village fee plan was implemented in 2010 and has been a complete success for both the Village and the other parties involved. Included in these revenue figures are the rental fees for: the Community Center; the Osborne Park Recreation building; the Anchorage Park Activities building; and the fee permits for the gazebos at Anchorage and Lakeside Parks. FY 2012 Adopted Budget Page 168 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Parks & Recreation (combined) FY 2012 Adopted Budget Page 169 of 285 % Increase/ Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09130/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 357,445 $ 349,681 2.22% $ 355,595 $ 441,909 $ 762,049 Overtime Pay 10,000 10,000 0.00% 4,955 8,805 14,532 Part-time Pay 232,325 599,770 215,771 7.67% 233,247 235,626 219,244 Benefits: Pension 74,025 73,945 0.11% 73,516 108,571 197,163 Health Insurance 56,025 54,792 2.25% 53,017 76,250 138,548 FICA/Medicare 45,780 43,920 4.23% 43,353 49,800 71,834 L.T.D.Insurance 2,096 2,050 2.24% 2,029 2,576 4,611 Life Insurance 648 648 0.00% 657 968 2,307 Worker's Compensation 9,717 18,364 - 47.09% 12,835 55,224 103,104 Other 175 188,466 130 34.62% 102 40,681 5,215 $ 788,236 $ 769,301 2.46% $ 779,305 $ 1,020,408 $ 1,518,607 Operating Advertising 2,500 2,000 25.00% 949 1,119 1,482 Books, Publications & Subscriptions 0 0 0.00% 96 91 - Charge Card Fee 10,700 5,410 97.78% 8,796 6,296 4,202 Conferences & Seminars 250 0 0.00% - 28 100 Contractual Services 55,680 59,000 -5.63% 58,902 325,712 12,558 Developer Fees Expense 35,000 0 0.00% - - - Gas, Oil & Lubricants 3,700 3,157 17.20% 2,531 6,060 16,314 Licenses & Fees 250 250 0.00% 250 250 200 Materials & Supplies 64,250 59,200 8.53% 47,214 79,678 96,797 Memberships & Dues 1,650 1,250 32.00% 535 619 925 Merchandise 0 0 0.00% 1,858 420 - Postage 1,050 850 23.53% 793 983 568 Printing & Binding 500 500 0.00% 968 3,344 175 Professional Services 38,000 49,350 - 23.00% 46,993 52,105 14,357 Program Expense 456,750 446,750 2.24% 493,930 419,017 127,135 Repairs & Maintenance 8,500 9,500 - 10.53% 5,705 31,335 50,081 Special Events 87,000 87,000 0.00% 77,666 72,028 94,073 Travel & Training 1,000 500 100.00% 91 199 1,831 Uniforms 3,150 2,900 8.62% 1,924 2,376 5,110 Utilities 165,676 201,868 - 17.93% 155,373 180,705 178,018 Other Operating Costs 0 0 0.00% 1,232 18,197 12,671 935,606 929,485 0.66% 905,807 1,200,561 616,597 Capital Automotive 0 19,000 - 100.00% 0 0 0 Computer Hardware & Software 0 0 0.00% 0 0 2,844 Construction & Major Renovation 0 90,000 - 100.00% 35,375 39,015 282,740 Developer Fees Expense - Capital 45,000 0 0.00% 0 0 0 Furniture & Fixtures 0 7,500 - 100.00% 0 0 4,320 Machinery & Equipment 0 22,800 - 100.00% 0 15,107 6,725 Playground & Outside Equipment 0 0 0.00% 0 8,688 33,790 45,000 139,300 - 67.70% 35,375 62,810 330,419 Total Expenses $ 1,768,842 $ 1,838,086 -3.77% $ 1,720,488 $ 2,283,780 $ 2,465,623 FY 2012 Adopted Budget Page 169 of 285 Parks & Recreation Capital Outlay $45,000 Department: Recreation Lakeside Park Playground Equipment $45,000 Replace the existing playground equipment at Lakeside Park with a new playground system that will be ADA accessible. The equipment at the park is old and rundown and in great need of a facelift. The tot lot is the most highly used playground in the Village. FY 2012 Adopted Budget Page 170 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Park Maintenance For Reference Only. Maintenance % Increase / component was transferred to Public Works Original 2011 (Decrease) over Actual Actual Actual (Streets & Grounds) in 2010. FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ - $ 0.00% $ $ 58,352 $ 371,592 Overtime Pay - 0.00% 597 4,934 Part-time Pay - - 0.00% 538 - Benefits: Pension - 0.00% 15,540 97,096 Health Insurance - 0.00% 23,110 90,122 FICA /Medicare - 0.00% 3,903 26,389 L.T.D. Insurance - 0.00% 377 2,093 Life Insurance - 0.00% 212 1,233 Worker's Compensation - 0.00% 8,328 34,044 Other - - 0.00% 39,000 - $ - $ - 0.00% $ - $ 149,957 $ 627,503 Operating Contractual Services 0 0 0.00% 0 312,986 0 Gas, Oil & Lubricants 0 0 0.00% 0 3,908 13,250 Materials & Supplies 0 0 0.00% 0 17,135 29,845 Repairs & Maintenance 0 0 0.00% 0 15,011 22,913 Uniforms 0 0 0.00% 0 535 1,871 Utilities 0 0 0.00% 0 10,958 5,723 Other Operating Costs 0 0 0.00% 0 444 700 0 0 0.00% 0 360,978 74,303 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 25,890 278,506 Furniture & Fixtures 0 0 0.00% 0 0 0 Machinery & Equipment 0 0 0.00% 0 0 0 Playground & Outside Equipment 0 0 0.00% 0 0 0 0 0 0.00% 0 25,890 278,506 Total Expenses $ - $ - $ - $ 536,825 $ 980,312 0.00% FY 2012 Adopted Budget Page 171 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Recreation & Special Events % Increase / Origina12011 (Decrease) over Budget 2011 Budget $ 308,236 FY 2012 Budget Personnel 0.00% 100,955 Salary: 67,102 -0.25% Regular Pay $ 314,343 32,013 Overtime Pay 10,000 1.99% Part -time Pay 104,538 428,881 Benefits: 21 - 100.00% Pension 66,937 1,500 Health Insurance 44,990 0.00% FICA/Medicare 32,756 0 L.T.D. Insurance 1,845 - 22.00% Life Insurance 540 3,157 Worker's Compensation 6,939 21.02% Other - 154,007 28.57% $ 582,888 Operating 0.56% 4,500 Advertising 2,000 0.00% Books, Publications & Subscriptions 0 1,500 Charge Card Fee 3,200 - 21.75% Conferences & Seminars 250 157,549 Contractual Services 4,680 841 Developer Fee Expense 27,000 72,028 Gas, Oil & Lubricants 3,700 199 Materials & Supplies 26,200 997 Memberships & Dues 1,200 129,178 Postage 900 8,705 Printing & Binding 250 Program Expense 179,750 Repairs & Maintenance 1,500 Special Events 87,000 Travel & Training 1,000 Uniforms 1,750 Utilities 119,352 Other Operating Costs 0 459,732 Capital Automotive 0 Computer Hardware & Software 0 Construction & Major Renovation 0 Developer's Fee Expense - Capital 45,000 Furniture & Fixtures 0 Machinery & Equipment 0 Playground & Outside Equipment 0 45,000 Total Expenses $ 1,087,620 % Increase / Origina12011 (Decrease) over Budget 2011 Budget $ 308,236 1.98% 10,000 0.00% 100,955 3.55% 67,102 -0.25% 42,900 4.87% 32,013 2.32% 1,809 1.99% 540 0.00% 13,619 - 49.05% 21 - 100.00% $ 577,195 0.99% 1,500 33.33% 0 0.00% 2,250 42.22% 0 0.00% 6,000 - 22.00% 0 0.00% 3,157 17.20% 21,650 21.02% 800 50.00% 700 28.57% 250 0.00% 178,750 0.56% 4,500 - 66.67% 87,000 0.00% 500 100.00% 1,500 16.67% 152,528 - 21.75% 0 0.00% 461,085 -0.29% 19,000 - 100.00% 0 0.00% 0 0.00% 0 0.00% 7,500 - 100.00% 0 0.00% 0 0.00% 26,500 69.81% Actual Actual Actual 09130/10 09130/09 09130/08 $ 307,077 $ 263,550 $ 286,815 4,553 7,726 9,588 118,124 126,938 107,425 67,108 71,935 79,835 42,342 33,797 35,455 30,990 28,761 29,176 1,801 1,536 1,837 558 432 661 9,511 37,944 53,064 0 217 2,261 $ 582,066 $ 572,835 $ 606,117 949 1,119 1,169 96 91 0 4,275 3,354 2,332 0 28 100 14,078 12,725 12,558 0 0 0 2,531 2,151 3,064 14,894 16,542 24,627 500 443 785 793 905 472 718 567 175 161,776 157,549 127,135 0 841 1,051 77,666 72,028 94,073 91 199 1,831 1,321 997 1,475 113,204 129,178 130,737 605 8,705 3,586 393,498 407,424 405,171 0 0 0 0 0 2,844 35,375 0 0 0 0 0 0 0 0 0 9.336 6,725 0 0 33,790 35,375 9,336 43,359 S 1,064,780 2.15% S 1,010,939 S 989,595 S 1,054,646 FY 2012 Adopted Budget Page 172 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Tennis FY 2012 Adopted Budget Page 173 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 42,602 $ 40,945 4.05% $ 39,593 $ 37,357 $ 32,049 Overtime Pay - - 0.00% 402 481 - Part-time Pay 44,801 87,403 33,314 34.48% 25,834 21,842 34,928 Benefits: Pension 7,088 6,843 3.58% 5,921 5,589 4,786 Health Insurance 11,035 11,892 -7.21% 10,454 4,530 3,750 FICA/Medicare 6,675 5,672 17.68% 4,870 4,547 5,104 L.T.D. Insurance 251 241 4.15% 227 219 211 Life Insurance 108 108 0.00% 108 108 127 Worker's Compensation 1,815 3,114 - 41.71% 1,870 2,544 2,976 Other - 26,972 - 0.00% - 1,464 2,954 $ 114,375 $ 102,129 11.99% $ 89,278 $ 78,681 $ 86,886 Operating Advertising 500 500 0.00% 0 0 313 Charge Card Fee 7,000 2,800 150.00% 3,481 2,437 1,688 Contractual Services 1,900 3,900 - 51.28% 1,155 0 0 Gas, Oil & Lubricants 0 0 0.00% 0 0 0 Materials & Supplies 15,300 15,300 0.00% 9,587 12,143 19,712 Memberships & Dues 250 250 0.00% 35 35 140 Postage 150 150 0.00% 0 78 96 Printing & Binding 250 250 0.00% 250 2,777 0 Professional Services 38,000 49,350 - 23.00% 46,993 52,105 14,357 Program Expense 187,400 180,000 4.11% 235,933 162,303 0 Repairs & Maintenance 5,500 4,000 37.50% 1,920 10,126 23,439 Tennis Merchandise 0 0 0.00% 1,858 420 0 Uniforms 400 400 0.00% 62 217 305 Utilities 17,411 17,876 -2.60% 12,256 11,607 20,689 Other Operating Costs 0 0 0.00% 159 8,263 5,529 274,061 274,776 -0.26% 313,690 262,512 86,267 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 5,786 4,234 Furniture & Fixtures 0 0 0.00% 0 0 4,320 Machinery & Equipment 0 11,800 - 100.00% 0 5,771 0 Playground & Outside Equipment 0 0 0.00% 0 8,688 0 0 11,800 - 100.00% 0 20,246 8,554 Total Expenses $ 388,436 $ 388,705 -0.07% $ 402,968 $ 361,439 $ 181,707 FY 2012 Adopted Budget Page 173 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Pool FY 2012 Budget Personnel 0.00% Salary: 500 Regular Pay $ 500 Overtime Pay - Part-time Pay 82,986 Benefits: 250 Pension - Health Insurance - FICA /Medicare 6,349 L.T.D. Insurance - Life Insurance - Worker's Compensation 963 Other 175 Operating 0.00% Charge Card Fee 500 Contractual Services 49,100 Developer Fee Expense 8,000 Gas, Oil & Lubricants 0 Licenses & Fees 250 Materials & Supplies 22,750 Memberships & Dues 200 Program Expense 89,600 Repairs & Maintenance 1,500 Uniforms 1,000 Utilities 28,913 Other Operating Costs 0 Capital Automotive 0 Computer Hardware & Software 0 Construction & Major Renovation 0 Furniture & Fixtures 0 Machinery & Equipment 0 Playground & Outside Equipment 0 Total Expenses 83,486 7,487 90,973 201,813 0 % Increase / Original 2011 (Decrease) over Actual Actual Actual Budget 2011 Budget 09/30/10 09/30/09 09/30/08 $ 500 0.00% $ 8,925 $ 82,651 $ 71,593 - 0.00% - - 10 81,502 1.82% 89,290 86,309 76,890 - 0.00% 487 15,507 15,447 - 0.00% 221 14,812 9,222 6,235 1.83% 7,493 12,588 11,165 - 0.00% - 444 469 - 0.00% (9) 216 286 1,631 - 40.96% 1,454 6,408 13,020 109 60.55% 102 - - $ 89,977 1.11% $ 107,962 $ 218,935 $ 198,102 360 38.89% 1,040 505 182 49,100 0.00% 43,669 0 0 0 0.00% 0 0 0 0 0.00% 0 0 0 250 0.00% 250 250 200 22,250 2.25% 22,733 33,858 22,613 200 0.00% 0 141 0 88,000 1.82% 96,221 99,165 0 1,000 50.00% 3,785 5,356 2,677 1,000 0.00% 540 626 1,460 31,464 -8.11% 29,913 28,962 20,869 0 0.00% 468 784 2,855 193,624 4.23% 198,619 169,647 50,856 0 0.00% 0 0 0 0 0.00% 0 0 0 90,000 - 100.00% 0 7,338 0 0 0.00% 0 0 0 11,000 - 100.00% 0 0 0 0 0.00% 0 0 0 101,000 - 100.00% 0 7,338 0 $ 384,601 - 23.87% $ 306,581 $ 395,921 $ 248,958 FY 2012 Adopted Budget Page 174 of 285 Reserves & Other Mission Statement This Division of the General Fund is for the expressed 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/Reserves FY 2012 Adopted Budget Page 175 of 285 Debt Service Debt Service Reserves & Contingencies Transfer to Other Funds Council Contingency Village Manager Contingency Reserve - General Employees Pension Other Operating Costs Non - Departmental Property /General Liability Insurance Total Expenses The Village of North Palm Beach Fiscal Year 2011 -2012 General Fund Adopted Budget Reserves & Other FY 2012 Adopted Budget Page 176 of 285 % Increase / Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 $ - $ - 0.00% $ 2,254,384 $ 1,439,460 $ 859,932 0 0 0.00% 163,490 318,500 1,254,952 86,678 175,061 - 50.49% 21,000 400 58,244 21,669 43,766 - 50.49% 22,162 13,791 5,035 0 0 0.00% 0 0 0 0 0 0.00% 0 0 18,313 108,347 218,827 - 50.49% 206,652 332,691 1,336,544 392,639 392,838 -0.05% 511,429 94,930 388,182 $ 500,986 $ 611,665 - 18.09% $ 2,972,465 $ 1,867,081 $ 2,584,657 FY 2012 Adopted Budget Page 176 of 285 FY 2012 Adopted Budget Page 177 of 285 VILLAGE OF NORTH PALM BEACH Taxable Value and Ad- Valorem Tax Revenue Fiscal Year 2011 -2012 2010 -2011 ADOPTED BUDGET Amount Increase ( +) % Increase ( +) 2011 -2012 Decrease ( -) Decrease ( -) ADOPTED BUDGET over Prior Year over Prior Year GROSS ASSESSED VALUE: $ 1,543,308,420 $ 1,495,282,994 $ (48,025,426) -3.11% BUDGETARY TAXABLE VALUE (95 %): 1,466,142,999 1,420,518,844 - 45,624,155 -3.11% OPERATING MILLAGE: 6.9723 6.9723 - 0.00% ESTIMATED AD VALOREM TAX REVENUE: 10,222,389 9,904,284 - 318,105 -3.11% 2010 - 2011 Millage Rate= 6.9723 mils Roll Back Millage Rate for 2011 - 2012 = 7.2240 mils 2011 - 2012 Millage Rate = 6.9723 mils Increase from 2010 - 2011 Millage Rate = 0.0000 mils % increase /decrease over Roll Back Rate -3.48% MILLAGE OPTIONS Roll Back Rate: 7.2240 Majority Vote: 8.4175 2/3 Vote: 9.2593 Statutory Max: 10.0000 FY 2012 Adopted Budget Page 178 of 285 MILLAGE TABLE 1.00 MIL = $ 1,420,519 .75 MIL = $ 1,065,389 .50 MIL = $ 710,260 .25 MIL = $ 355,130 .10 MIL = $ 142,052 MILLAGE OPTIONS Roll Back Rate: 7.2240 Majority Vote: 8.4175 2/3 Vote: 9.2593 Statutory Max: 10.0000 FY 2012 Adopted Budget Page 178 of 285 VILLAGE OF NORTH PALM BEACH Millage Rates 2000 - 2012 FY 2012 Adopted Budget Page 179 of 285 7.50 270 6.90110 6.97231 6.9723 7.00 6.6977 00 6.800 6.50 6.1 6.00 6.300 800 5.50 5.750 5.6 o0 N 5.600 ICI I I I I I 5.00 4.50 4.00 I I I I I I 3.50 3.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Fiscal Year Fiscal Millage Fiscal Millage Fiscal Millage Year Rate Year Rate Year Rate 2000 5.6000 2005 7.2700 2010 6.9000 2001 5.7500 2006 6.8000 2011 6.9723 2002 5.6000 2007 6.3000 2012 6.9723 2003 5.8000 2008 6.1000 2004 6.8000 2009 6.6977 FY 2012 Adopted Budget Page 179 of 285 Village of North Palm Beach $25,000,000 Ad-Valorem and Budget Last 5 years * Tax Reduction of $1,853,261 over last 5 years * Budget Reduction of $2,174,404 over last 5 years $20,000,000 $15,000,000 $10,000,000 $5,000,000 2008 2009 2010 2011 2012 oAd Valorem Revenue $11,757,545 $11,757,497 $10,968,125 $10,222,389 $9,904,284 ■Total Budget $19,691,948 $19,073,192 $18,056,938 $17,506,072 $17,517,544 o Millage Rate 6.1000 6.6977 6.9000 6.9723 6.9723 FY 2012 Adopted Budget Page 180 of 285 VILLAGE OF NORTH PALM BEACH GENERALFUND AD VALOREM TAX VS. BUDGET TABLE FISCAL YEAR ASSESSED VALUE TAXABLE VALUATION (95% of Assessed Value) MILLAGE RATE TOTAL TAXES PERCENT BUDGET TOTAL BUDGET PERCENT 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% FY 2012 Adopted Budget Page 181 of 285 VILLAGE OF NORTH PALM BEACH Property Assessed Valuations 1998 - 2012 FY 2012 Adopted Budget Page 182 of 285 2,100 1,999 I I I 2,000 z,oz8 1,900 1,847 1,800 1,700 1,600 1,667 1,673 1,543 3 1,500 1 ,438 1,495 1,400 1,300 U) 1,200 1,137 1,297 O — 1,100 1,000 900 992 800 764 700 761 804 600 500 400 300 200 100 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Fiscal Year Fiscal Assessed Fiscal Assessed Fiscal Assessed Year Valuation Year Valuation Year Valuation 1998 760,999,508 2003 1,137,570,526 2008 2,028,911,987 1999 763,517,430 2004 1,297,803,114 2009 1,847,845,205 2000 803,891,323 2005 1,438,036,209 2010 1,673,245,674 2001 901,813,310 2006 1,667,949,738 2011 1,543,308,420 2002 992,018,426 2007 1,999,331,298 2012 1,495,282,994 FY 2012 Adopted Budget Page 182 of 285 1.60% 1.40% d R 1.20% U) 1.00% U) N U) Q 0.80% O 0.60% 0.40% 0.20% VILLAGE OF NORTH PALM BEACH General Fund Expenditures as a Percent of Assessed Value 2000 - 2012 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 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% FY 2012 Adopted Budget Page 183 of 285 F-k !,5 All . F 1% P 9 A:7> " I 4 0 �J FY 2012 Adopted Budget Page 184 of 285 Library Actual Cost Overdue Fines Zoning Map 7/14/28 day Books 25¢ a day (Cost of duplication, depends on size) Audio /CD Books 25¢ a day CD -$1.00 each or cost of CD if more $1.00 each Music CDs 25¢ a day DVD $2.00 a day Special Service Fee: Interlibrary Loans $1.00 a day For any request in which the nature or volume of the Magazines 25¢ a day public record requested to be inspected or copied Lost Items requires more than 30 minutes of clerical and/or supervisory Item Cost plus $10.00 Processing Fee assistance to research, locate, review for confidential Library Cards -NPB Resident No charge information, copy, refile, oversee the review of, print and/or Library Cards- Non - Residents per family $ 25.00 use of information technology resources, there will be Library Cards- Non - Residents Individual up to 6 months $ 15.00 a special service fee which is the hourly rate (excluding benefits) of the individual providing the public record. Finance 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) Public Works Annual Commercial Disposal Fee (calculated by occupancy category and square foot of building as determined by Solid Waster Authority) 0.068 Low Density 0.181 Medium 0.967 High Residential Yard Waste Removal Fees $ 4.50 Disposal Fee per cubic yard $ 2.50 Equipment & Fuel Cost per cubic yard $ 7.00 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 No charge Clerk's Office Copies: Single -sided page up to 8.5 x 11 .15 each Double -sided page up to 8.5 x 11 .20 each Single -sided page 11 x 17 .20 each Certified copies, plus per page cost for copies $1.00 Lien Certificaiton each parcel number $20.00 FY 2012 Adopted Budget Page 185 of 285 North Palm Beach Fee Schedule Code Compliance and Community Planning Fiscal Year 2011 -2012 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 $200.00 Sign Variances $150.00 Comprehensive Plan Amendments application fee $300.00 Voluntary Annexation application fee $200.00 Rezoning (amendments, modify, supplement or repeal) $300.00 Plaunned Unit Development (PUD) $100.00 per acre of fraction thereof 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 FY 2012 Adopted Budget Page 186 of 285 North Palm Beach Fee Schedule Building Department Fiscal Year 2011 -2012 Description: Fee: Minimum Permit Fee $40.00 Water heater replacement, front door change -out (door leaf only) fence replacement or repair, and minor structure repairs with a value with a value of less than $1,000.00 Percentage of Valuation Unit Value: 4.05% Up to the first $10,000.00 plus 2.03% The next $10,000.01 to $100,000 plus, 1.05% The next $100,0001 to $500,000.00 plus, 0.35% The next $500,000.01 to 1,000,000.00 plus, 0.174% $1,000,000.01 and up or fraction thereof Moving Building $290.00 Building Demolition $290.00 Construction Trailers $46.00 Re- Inspection Fee $40.00 second re- inspection and four (4) times (ss 553.80 - Enforcement) the permit fee for each subsequent re- inspection for an uncorrected violation Unscheduled Inspection by Special Request (Subject to avalability) $40.00 per inspector or inspection Penalty for commencing work without first securing a permit or Two (2) times the permit fee based on valuation written approval plus $100.00 Administration Fee Change of Contractor $40.00 Residential Revision Fee After plans are approved and the permit issued: One and Twp- family dwellings $40.00, each plan page $10.00 or 2% of the revision value, whichever is greater Commercial Revision Fee After plans are approved and the permit issued: Includes multi - family dwellings, each plan page $10.00 or 2% of the revision value, whichever is greater Plan Review Correction Submittal (ss. 553.80 - Enforcement) Third rejection of plans for the same comment shall incur a fee of four (4) times the plan review portion of the permit fee Permit Extension Fee (Maximum of three [3]) First Extension (90 Days) $40.00 Second Extension (90 Days) $80.00 Third Extension (90 Days) $120.00 Permit Application Extension Fee (Maximum of three [3]) First Extension $40.00 FY 2012 Adopted Budget Page 187 of 285 North Palm Beach Fee Schedule Building Department Fiscal Year 2011 -2012 Description: Fee: Second Extension $80.00 Third Extension $120.00 Temporary Signs or Temporary Tents (Each) $40.00 Temporary Certificate of Occupancy Fee $100.00 Temporary Certificate of Completion Fee $100.00 Early Power Release (Commercial Projects Only) $100.00 Document Research Determined by Department Supervisor (Time & Materials Fees after 15 minutes) Palm Beach County Impact Fees Palm Beach County Impact Fees are collected by the Village of North Palm Beach. Impact fee credit approval is required at the time of permit application submittal. State of Florida Surcharge Fee (f/n/a Radon Surcharge Fee) 3% of building permit fee ($4.00 min) Contractor Registration Fee - Regulated by the DBPR $2.00 Contractor Registration (Not regulation by the DBPR $25.00 Contractor Registration (not regulation by the DBPR w/PBC C/W $2.00 Non - Domincile Business Registration $25.00 FY 2012 Adopted Budget Page 188 of 285 Village of North Palm Beach FY 2011 -2012 Business Tax Receipt Fee Schedule Classification Existing AGRICULTURAL SERVICES Veterinary Services: Veterinary service from a truck $ 132.00 Veterinary service to animal specialties $ 132.00 Animal specialty services, except verterinary $ 132.00 Landscape counseling and planning $ 132.00 Lawn and garden service $ 110.00 Ornamental shrub and tree service $ 110.00 Building construction- Contractors as defined by the Contractors Licensing Board of Palm Beach County $ 132.00 TRANSPORTATION Taxicabs: Local Trucking $ 93.00 Each place or business $ 66.00 Each vehicle $ 66.00 Water transportation of passengers $ 66.00 Marinas (also see retail) each space (minimum $55.00 increased to $57.75); each $ 3.30 Water transportation services NEC $ 66.00 Arrangement of passenger transportation $ 164.50 Arrangement of freight/cargo transportation $ 164.50 COMMUNICATIONS Radiotelephone communications $ 176.00 Telephone company (franchise) $ 66.00 Telephone communication except radiotelephone $ 176.00 Telegraph $ 478.50 Radiotelevision broadcasting $ 412.50 Cable and other pay television services $ 412.50 ELECTRONIC, GAS AND SANITARY SERVICES Electric services (franchise) $ 578.50 Natural gas transmission (franchise) $ 578.50 Natural gas distributors $ 578.50 Liquified petroleum distributors $ 578.50 Water supply (franchise) $ 578.50 Sanitary sewer services (franchise) $ 578.50 FY 2012 Adopted Budget Page 189 of 285 Village of North Palm Beach FY 2011 -2012 Business Tax Receipt Fee Schedule Classification Existing WHOLESALE TRADE (See RETAIL) Wholesale - durable goods: Inventory value cost -not exceeding $1,000.00 $ 38.50 Each additional $1,000.00 $ 9.45 RETAIL TRADE Retail store: Inventory value cost -not exceeding $1,000.00 $ 38.50 Each additional $1,000.00 (Maximun cap $7,500) $ 9.45 Filing station, marine /auto /other: 1 -4 dispensers $ 93.00 Each additional dispenser $ 27.00 Eating place ($54.50 increased to $57.00 minimum) each seat $ 2.70 Drinking place (alcoholic drinks) ($54.50 increased to $57.00 minimum) each seat $ 2.70 Food service -no seats $ 132.00 Non -store retail Catalog and mail order $ 132.00 Automatic merchandise machines operator $ 280.00 Each machine $ 32.50 Fuel oil dealer (bottled gas) $ 132.00 LP gas dealer (bottled gas) $ 132.00 Direct selling -each person/vehicle $ 132.00 Solicitor /canvasser each: Per year $ 346.50 Each canvasser $ 115.50 Retail store NEC: Florist $ 132.00 Tobacco store $ 132.00 News dealer /news stand $ 132.00 Optical goods store $ 132.00 Miscellaneous Retail Store NEC (Consignment, Pawn) $ 132.00 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 2012 Adopted Budget Page 190 of 285 Village of North Palm Beach FY 2011 -2012 Business Tax Receipt Fee Schedule Classification Existing REAL ESTATE Real estate operator ($54.50 increased to $57.00 minimum): Base (1 -5 sleeping rooms) $ 15.75 Each additional room $ 3.30 Real estate agents and manager $ 132.00 Real estate sales agent $ 37.50 Title abstract office $ 132.00 Land subdividers and developers $ 186.50 Holding and other investment offices $ 297.00 SERVICES Hotels, rooming houses, etc. ($54.50 increased to $57.00 minimum): Base (1 -5 sleeping rooms) $ 16.50 Each additional sleeping room $ 3.30 Personal Services: Laundry, cleaning, garment service $ 132.00 Coin operated laundry, dry cleaning $ 132.00 Operator 1 -20 machines $ 132.00 Each additional machine $ 6.50 Photographic studio, portrait $ 132.00 Beauty shop $ 132.00 Each state licensed operator $ 37.50 Barber shop $ 132.00 Each state licensed operator $ 37.50 Shoe repair shop $ 132.00 Funeral service $ 297.00 Additional for ambulance service $ 186.50 Tax preparation service $ 132.00 Miscellaneous personal service NEC $ 132.00 Advertising agency $ 132.00 Consumer credit reporting /collection $ 132.00 Mailing, reproduction. Commercial art and stenographic service $ 132.00 Service to dwelling $ 132.00 Miscellaneous equipment rental/leasing $ 132.00 Personnel supply service $ 132.00 Computer programming, data processing $ 132.00 Miscellaneous business service NEC $ 132.00 Business services NEC $ 132.00 Telemarketing $ 186.50 Plus each phone $ 37.50 FY 2012 Adopted Budget Page 191 of 285 Village of North Palm Beach FY 2011 -2012 Business Tax Receipt Fee Schedule Classification Existing AUTO SERVICE/REPAIR Auto Rental $ 132.00 Auto repair shop: $ 37.50 2 persons $ 59.50 3 -4 persons $ 110.00 5 -6 persons $ 176.00 7 -10 persons $ 220.00 11 -20 persons $ 363.00 More than 21 person $ 132.00 Car wash MISCELLANEOUS REPAIR SERVICES Misc. repair services store $ 132.00 Misc. repair services from a truck $ 66.00 Misc. repair services with retail store $ 66.00 MOTION PICTURES Motion picture production/distributor $ 132.00 Motion picture theatre /drive -in $ 275.00 Plus per seat/per space $ 0.49 AMUSEMENT AND RECREATION SERVICE Dance studios $ 132.00 Theatrical producers $ 132.00 Bowling center (1 -5 alleys) $ 132.00 Each additional alley $ 37.50 Commercial sports $ 186.50 Physical fitness facilities $ 132.00 Coin operated amusement devices operator $ 280.00 Plus each machine $ 32.50 Amusement and recreation services NEC $ 132.00 Fortune teller -fee charged $ 1,267.00 No fee charged - contribution $ 2,205.00 Phrenologist -fee charged $ 1,487.50 No fee charged - contribution $ 2,205.00 FY 2012 Adopted Budget Page 192 of 285 Village of North Palm Beach FY 2011 -2012 Business Tax Receipt Fee Schedule Classification Existing 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 2012 Adopted Budget Page 193 of 285 Village of North Palm Beach FY 2011 -2012 Business Tax Receipt Fee Schedule Classification Existing 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 2012 Adopted Budget Page 194 of 285 Bicycle Registration $ 1.00 Assembly: Accident Reports -per one -sided page $ 0.15 50 -299 $ 50.00 Accient Report -two -side page $ 0.20 300 -999 $ 75.00 Accident Report -CD $ 5.00 1,000 -4,900 $ 150.00 Fingerprinting- Village Resident $ 2.00 5,000 or greater $ 250.00 Fingerprinting- Employment in the Village $ 4.00 Educational: False Alarm- Residences $ 50.00 Day Care, Nursery Pre- school $ 35.00 False Alarm- Businesses $ 100.00 All others $ 75.00 Alarm Permit Account (New & Renewal) $ 25.00 Health care/Instructional: Parking Fines $ 25.00 5,000 square feet and under $ 50.00 Parking Fines -No decal for marina parking $ 50.00 5,001- 15,000 square feet $ 100.00 Parking Fines - Second Violation $ 100.00 15,001- 30,000 square feet $ 150.00 Water Restriction -1st Violation Warning 30,001- 100,000 square feet $ 250.00 Water Restriction -2nd Violation $ 25.00 100,001 square feet or greater $ 350.00 Outside Services (Special Details) $ 42.02 Transient Lodging, Apartment, Residential Board Forfiture Revenue Varies and Care, and Adult Living Facilities: 24 units and less $ 50.00 Emergency Medical Services Fees 25 -100 units $ 75.00 Basic Life (per transport) $ 495.00 10 1- 500 units $ 150.00 Advanced Life Support Level One (per transport) $ 545.00 501 units or greater $ 250.00 Advanced Life Support Level Tow (per transport) $ 600.00 Mercantile, Office, Storage, Industrial and and Manufacturing: *plus $8.00 per mile 5,000 square feet and under $ 35.00 5,001- 15,000 square feet $ 50.00 Fire/Rescue (Special Details) $ 42.02 15,001- 30,000 square feet $ 75.00 30,001- 100,000 square feet or greater $ 250.00 Marinas and Boat Storage Facilities: 50 boat slips and under $ 50.00 51 -200 boat slips $ 150.00 101 -250 boat slips $ 200.00 251 boat slips or greater $ 300.00 Re- inspection Fee (All) $ 25.00 Tent & Temporary Structures $ 35.00 Plan Review Fees Inspection & Plan Review Fee $2.25 per $1,000 (based on improvement cost) ($50.00 min) Civil Drawing Review Fee $ 50.00 Hood (excluding fire suprression system) $ 75.00 Re- Inpsections /Extra Inspections: First No charge Second $ 100.00 Third $ 150.00 Fourth and subsequent $ 200.00 Any unproductive trip $ 75.00 FY 2012 Adopted Budget Page 195 of 285 Community Center (Hourly) Resident Gymnasium (3 hr minimum) Non - Resident Gymnasium (3 hr minimum) Resident after hours building charge Non - Resident after hours building charge After hours staff charge School non -profit Charge Anchorage Park Activities Bldg (Hourly) Resident Room A Non - Resident Room A Resident Room B (2 hr minimum) Non - Resident Room B (2 hr minimum) Resident after hours building charge Non - Resident after hours building charge After hours staff charge $ 75.00 $ 4.50 $ 79.50 $ 150.00 $ 9.00 $ 159.00 $ 100.00 $ 6.00 S 106.00 $ 250.00 $ 15.00 S 265.00 $ 25.00 $ - S 25.00 $ 25.00 $ 1.50 S 26.50 $ 25.00 $ 1.50 $ 26.50 $ 35.00 $ 2.10 $ 37.10 $ 35.00 $ 2.10 $ 37.10 $ 60.00 $ 3.60 $ 63.60 $ 100.00 $ 6.00 $ 106.00 $ 200.00 $ 12.00 $ 212.00 $ 25.00 $ - $ 25.00 Resident Anchorage Exercise Room $ 25.00 $ 1.50 $ 26.50 Non - Resident Anchorage Exercise Room $ 35.00 $ 2.10 $ 37.10 Resident Anchorage Art Room $ 25.00 $ 1.50 $ 26.50 Non - Resident Anchorage Art Room $ 35.00 $ 2.10 $ 37.10 Resident Anchorage Meeting Room $ 20.00 $ 1.20 $ 21.20 Non - Resident Anchorage Youth Art Room $ 30.00 $ 1.80 $ 31.80 Resident Anchorage Gazebo (fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00 Non - Resident Anchorage Gazebo (fee total for 3 hrs)* $ 100.00 $ 6.00 $ 106.00 Osborne Park (Hourly) $ 160.00 $ 9.60 $ 169.60 Resident Recreation Building (2 hr minimum) $ 50.00 $ 3.00 S 53.00 Non - Resident Recreation Building (2 hr minimum) $ 150.00 $ 9.00 S 159.00 Resident Ballfield Lights (2 hr minimum) $ 25.00 $ 1.50 S 26.50 Non - Resident Ballfield Lights (2 hr minimum) $ 50.00 $ 3.00 S 53.00 Lakeside Park (Hourly) $ 50.00 $ 3.00 $ 53.00 Resident Tiki Hut - Large (fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00 Non - Resident Tiki Hut - Large (fee total for 3 hrs)* $ 100.00 $ 6.00 $ 106.00 Sports Programs (Per/League) $ 498.00 $ 29.88 $ 527.88 Resident Youth Basketball $ 65.00 $ - $ 65.00 Non - Resident Youth Basketball $ 75.00 $ $ 75.00 Resident Youth Soccer $ 65.00 $ $ 65.00 Non - Resident Youth Soccer $ 75.00 $ $ 75.00 Resident Youth Flag Football $ 65.00 $ $ 65.00 Non - resident Youth Flag Football $ 75.00 $ $ 75.00 Coed Softball (per team) $ 250.00 $ $ 250.00 Men's Over 40 Basketball (per team) $ 500.00 $ $ 500.00 Men's Softball (per team) $ 500.00 $ $ 500.00 Pool Membership Fees (Annual) $ 600.00 $ 36.00 $ 636.00 Resident Family $ 345.00 $ 20.70 $ 365.70 Non - Resident Family $ 468.00 $ 28.08 $ 496.08 Resident Single $ 175.00 $ 10.50 $ 185.50 Non - Resident Single $ 260.00 $ 15.60 $ 275.60 Summer Family (6 months) $ 200.00 $ 12.00 $ 212.00 Junior (17 & under) $ 95.00 $ 5.70 $ 100.70 Resident Masters (training) $ 115.00 $ 6.90 $ 121.90 Non - Resident Masters (training) $ 160.00 $ 9.60 $ 169.60 Pool Fees (Daily) Adult $ 4.72 $ 0.28 $ 5.00 Child (13 & under) $ 2.83 $ 0.17 $ 3.00 Child (3 & under) Free Free Free Tiki Hut #1 - (fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00 Tiki Hut #2 - (fee total for 3 hrs)* $ 50.00 $ 3.00 $ 53.00 Tennis Membership Fees (Annual) Resident Family $ 498.00 $ 29.88 $ 527.88 Non - Resident Family $ 665.00 $ 39.90 $ 704.90 Resident Single $ 388.00 $ 23.28 $ 411.28 Non - Resident Single $ 498.00 $ 29.88 $ 527.88 Resident Junior (17 & under) $ 89.00 $ 5.34 $ 94.34 Non-Resident Junior (17 & under) $ 104.00 $ 6.24 $ 110.24 Summer single $ 200.00 $ 12.00 $ 212.00 Guest Fees (members) $ 7.00 $ 0.42 $ 7.42 Guest Fees (non - members) $ 10.00 $ 0.60 $ 10.60 Marina Fees (Annual) Dry Storage 15 feet & under $ 600.00 $ 36.00 $ 636.00 16 - 20 feet $ 650.00 $ 39.00 $ 689.00 21 - 25 feet $ 700.00 $ 42.00 $ 742.00 26 - 30 feet $ 750.00 $ 45.00 $ 795.00 31 - 35 feet $ 800.00 $ 48.00 $ 848.00 36 & over $ 850.00 $ 51.00 $ 901.00 Wet Storage (Annual) $ 1,886.00 $ 113.16 $ 1,999.16 Ramp Decal (Annual) $ 60.00 $ 3.60 $ 63.60 Temporary Day Launch Permit (res. Only) $ 10.00 0.6 $ 10.60 NOTE: 1) Programs offered by the Village of 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 from Village Council. 2) Programs may 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 501C organizations and local schools will be charged at the Resident rates FY 2012 Adopted Budget Page 196 of 285 Tke Vilfage OfYodk Palm Oeack RAL� & l z � x r + R -YC y Club ug FY2012Ado ted County Bd et i, Vol p T+ 1_ 'w U A �m rw,,r p 2012 Adopted Budget EL - �l i�� 1Xm Golf Operations perations 1 FT Head Golf Professional First Assistant Golf Pro 1 FT Outside Service Coordinator 1 FT Outside Service Attendant 7 PT Golf Shop Attendant 5 PT Driving Range /Ranger 9 PT Member Relations Coordinator 1 PT ( +1 PT) Sales & Marketing Rep 1 PT ( +1 PT) Note: Country Club Organization Chart Residents of The Village of North Palm Beach Village Council Village Manager Administrative Support 0 FT ( -1 FT) Accounting Clerk 1 FT VILLAGE BOARDS -Golf Advisory Board Food & Beverage Operations Director of Food & Beverage 1 FT Assistant Restaurant Manager 1 PT es 0 PT ( -1 PT) Restaurant Sales Coordinator 1 PT ( +1 PT) af_ 0 FT ( -1 FT) Chef 1 PT ( +1 PT) Sf 0 PT ( -1 PT) Line Cook 5 PT Sir ')ervice Personnel 15 PT ( -9 PT) Bartender 0 PT ( -7 PT) Dishwasher 4 PT Snack Bar Attendant 6 PT ( +6 PT) The personnel changes in the Country Club Budget are a result of reorganization both in the Golf and Food & Beverage Summary: Change: areas. Golf operations, with the elimination of the fulltime administrative position gained two part -time positions, one FT =5 specializing in member relations and the other in sales and marketing. In the F &B section, a shift in operating strategies PT =56 -8 PT allowed for an overall workforce reduction. In all, the NPBCC budget realized a reduction in two (2) fulltime and eight (8) part -time positions. These changes will maximize our ability to achieve both operational efficiency and profitability. FY 2012 Adopted Budget Page 198 of 285 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 reflect the high ideals of the Club amenities, special functions and users. Service Levels Narrative GoL Aerations In November 17, 2006 the North Palm Beach Country Club opened its newly renovated golf course, becoming only the second public municipal golf course in the U.S. to bear the prestigious moniker of a Jack Nicklaus "Signature" Golf Course. Our Nicklaus "Signature" course offers five (5) 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 clubs for sale. The Golf Operation is headed up by the Head Golf Professional. He 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 & Marketing Representative, seven (7) part -time Outside Service Attendants, nine (9) part -time Ranger /Driving Range Attendants, and five (5) part -time Golf Shop Attendants. The operation also has one (1) full -time Accounting Clerk located in the Finance Department in 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 2012 Adopted Budget Page 199 of 285 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 sixth season of play. Personnel Changes Golf Operations The personnel/title changes for Fiscal Year 2011/2012 are as follows: • Addition of one (1) part -time Member Relations Coordinator position; • Addition of one (1) part -time Sales & Marketing Representative position; • Title change from "Assistant Golf Professional" to "First Assistant Golf Professional" for one (1) full -time position; • Deletion of one (1) full -time Administrative Assistant position; and • Title change from "Director of Golf Operations" to "Head Golf Professional" for one (1) full -time position. Service Levels Narrative Food and Beverage (F &B) Note: 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. 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 areas to enhance tournaments, special events and the overall experience at the Club. North Palm Beach Country Club "Village Tavern" Restaurant, Bar and Banquet operations are conducted by Village staff under the direction of the Director of Food & Beverage. The Director of F &B is the only full -time employee within the F &B operation. The remaining restaurant employees work part -time (less than 30 hours per week) and are comprised o£ fifteen (15) F &B Service Personnel; four (4) Dishwashers; one (1) F &B Sales Coordinator; six (6) Snack Bar Attendants; five (5) Line Cooks; one (1) F &B Chef, and one (1) F &B Assistant Manager. 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 an appropriate ratio of service personnel to customers. Quality food service that is accessible and reasonably priced is a cornerstone of the Restaurant operation. The "Village Tavern" serves freshly prepared, high quality, popular casual cuisine that is targeted to appeal to a variety of consumers, tastes and budgets. 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. A separate snack bar menu catering to those venues is available. Beverage Cart services are provided for the Golf Course as well as the Country Club Tennis Center. Cart service provides a variety of snack and beverage options including alcoholic beverages. 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 fulfills a niche within the community by offering a great atmosphere, beautiful setting, quality food, and great service at an affordable cost. The F &B Division will focus its marketing efforts FY 2012 Adopted Budget Page 200 of 285 in the upcoming Fiscal Year to exploit this market in the Northern Palm Beach County area. Personnel Changes Food and Beverage (F &B) The personnel /title changes for Fiscal Year 2011 /2012 are as follows: • Deletion of a combination of sixteen (16) Server and Bartender positions; • Title change from `Bartender" and "Server" to "F &B Service Personnel" for remaining fifteen (15) part -time positions; • Addition of one (1) part -time F &B Sales Coordinator position; • Addition of six (6) Snack Bar Attendant part -time positions; • Reclassification of five (5) Line Cook part -time positions from pay grade 10 to pay grade 13; • Deletion of one (1) part -time Sous Chef position; • Addition of one (1) part -time F &B Chef position; • Title change from "Assistant Restaurant Manager" to "F &B Assistant Manager" for one (1) part -time position; • Deletion of one (1) part -time Restaurant Event Coordinator position; and • Deletion of one (1) full -time Head Chef position. Current Year Accomplishments and New Initiatives During FY 2010 /2011, the North Palm Beach Country Club achieved the following new initiatives and goals for improvement: • Improved the accessibility of the Professional Staff to the members and guests by relocating our offices to the golf shop; • Planted 29 Palatka Holly trees throughout the property, most notably between the driving range and 10th fairway and between the 1St and 2nd fairways. These trees not only look fantastic but they help frame and separate the holes and driving range; • Added beds of coquina and cord grass throughout the course and driving range. These areas have helped to define and separate their respective holes while adding a consistently natural look to the property; • Continued to transition numerous bunkers from Bahia to Bermuda grass to allow for better playability for our golfers; • Simplified the Golf Shop merchandise operation by offering the most in demand items from the leading manufacturers; also have added progressive products that have broadened the customer base; • Expanded the member tournament program and established mixed events in the afternoons /evenings incorporating both the Golf and F &B operations. Increased participation by offering a wide variety of unique formats and contests; • Enhanced the instructional program with more formalized programs for juniors and women and added more technologically advanced teaching techniques that have simplified and improved the learning process; and • Magnified the Club's reach to customers through a variety of marketing and advertising tools including: a more current and interactive website, tee time booking accessibility on Golfnow.com, building an email database, flyers, advertisements in publications, and capitalizing on other networking resources such as other Village departments. Goals and Obiectives In the coming year, the North Palm Beach Country Club plans to achieve the following goals and objectives: I Maintain and improve all Recreational Facilities of the Village I FY 2012 Adopted Budget Page 201 of 285 Department Goal: Enhance membership status by making golf memberships more valuable. Objectives: a. Increase the overall number of golf memberships. b. Promote the Club through "brand" marketing. c. Increase the number of golf events for members. Department Goal: To afford "Village Tavern" customers a positive dining and entertainment experience through the delivery of quality food and service and to provide a destination restaurant /bar that exudes an environment that is welcoming to both members and guests. Objectives: a. Continue to develop a service -based company whose primary goal is to exceed customers' expectations! b. Generate enough cash flow to pay all salaries as well as to grow the business. c. Increase participation in club activities for the Pool, Tennis and Golf. Council Goal: Enhance the Spirit and Participation of our Community Department Goal: Increase outside events and activities during the summer season to increase year round usage. Objectives: a. Increase outside tournaments and outings including F &B opportunities. b. Grow junior, beginner and ladies programs with camps and clinics focusing on year -round residents. c. Highlight events /activities available through the Country Club website, Village newsletter, newspaper and other progressive advertising outlets. Council Goal: Protect the Financial Integrity of the Village in a Difficult Economic Environment Department Goal: To establish the banquet facilities as the definitive location for quality affordable parties /events in Northern Palm Beach County through targeted marketing and a greater focus on securing recurring banquet events. Objectives: a. Maintain and grow a sustainable F &B business through repeat banquet clientele with an emphasis on recurring events (i.e. 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. Conduct/hold a high - profile event that integrates use of the banquet facility with the Village's targeted efforts to increase /improve business development within the community (e.g. a business - expo). FY 2012 Adopted Budget Page 202 of 285 Performance Measures Performance FY 2010 FY 2011 FY 2012 Measure Actual Projected Estimated Number of Golf Memberships 296 244 244 Number of Member Golf Tournaments 20 26 26 Number of Outside Events /Outings 6 10 12 Number of Clinics and Camps (Juniors, 62 86 100 Members, etc. FY 2010 Actual FY 2011 Projected Special events held ■ # Tournaments 20 at NPBCC Banquet 30 200 220 room 10 12 Golf Memberships 300 250 200 150 - A 100 50 0 FY 2010 Actual FY 2011 Projected FY 2012 Estimated ■ # Memberships 296 244 244 Golf Memberships: The number of golf members is a good indicator of the Club's overall health as roughly 45% of total play is from members. Also, since most members renew at the beginning of the Fiscal Year, memberships produce a substantial amount of revenue at the start of the Fiscal Year which helps to cover operating expenses throughout the year. Member Golf Tournaments, 100 90 80 70- 60 50 40 30 20 10 0 Outside Events /Outings and Clinics /Camps FY 2010 Actual FY 2011 Projected FY 2012 Estimated ■ # Tournaments 20 26 26 ■ # Outside Events /Outings 6 10 12 ❑ # Clinics & Camps 62 86 100 Member Tournaments and Events: These numbers reflect the improvements being made to the Club. Adding member golf tournaments increases the value of a golf membership, thereby increasing the number of golf memberships. The Club has also been successful in increasing the Club's visibility and, in turn, revenue by offering more outside events /outings, clinics and camps. FY 2012 Adopted Budget Page 203 of 285 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 - Property & General Liability Contingency Total Expenses Revenues over (under) expenses Rounds The Village of North Palm Beach Country Club Budget Summary Fiscal Year 2011 -2012 Budget FY 2012 Adopted Budget Page 204 of 285 Original % Increase / Fiscal Year 2011 -2012 Budget FY 2011 (Decrease) Actual Actual Actual Golf F & B Admin Total $ 197,380 Budget $ 200,227 over 2011 Budget -1.42% 9/30/2010 $ 174,929 $ 9/30/2009 208,230 $ 9/30/2008 213,103 $ 197,380 664,970 664,970 783,350 - 15.11% 753,349 910,249 1,071,758 1,019,820 1,019,820 1,017,060 0.27% 960,599 998,584 1,007,706 41,560 41,560 40,760 1.96% 45,215 39,910 32,515 836,500 836,500 784,000 6.70% 753,886 816,059 863,046 100,000 100,000 36,000 177.78% 49,365 21,622 22,275 - 0 10,000 - 100.00% 3,470 508 21,790 137,000 137,000 140,000 -2.14% 133,324 133,386 138,512 4,000 4,000 8,000 - 50.00% 200 12,204 4,218 - 0 0 0.00% 28,241 192,735 175,753 256,622 256,622 300,000 - 14.46% 84,145 - - 591,088 591,088 700,000 - 15.56% 158,839 - - - 0 0 0.00% 124,000 0 0 8,855 8,855 3,500 153.00% 14,686 7,376 36,431 42,900 - - 42,900 39,075 9.79% 82,016 71,372 65,833 3,044,130 847,710 8,855 3,900,695 912,212 4,061,972 925,199 -3.97% -1.40% 3,366,265 715,637 3,412,235 558,813 3,652,941 521,249 511,412 338,948 61,852 - - 7,000 7,000 8,000 - 12.50% 5,187 6,512 5,986 51,000 11,798 0 62,798 51,000 23.13% 52,262 51,284 48,024 1,191,888 27,388 4,139 1,223,415 1,220,208 0.26% 1,214,879 1,297,245 1,257,611 - 12,500 0 12,500 20,600 - 39.32% 11,032 0 0 3,000 17,300 3,500 23,800 38,960 - 38.91% 19,120 113,737 113,503 7,500 7,500 10,000 - 25.00% 11,652 2,488 3,623 40,000 - 0 40,000 9,600 316.67% 14,580 5,684 8,927 36,000 8,040 6,000 50,040 60,000 - 16.60% 47,634 41,869 41,699 54,369 31,250 4,000 89,619 61,000 46.92% 81,934 36,893 39,884 108,000 308,285 0 416,285 432,000 -3.64% 184,527 112,418 105,496 32,164 12,901 0 45,065 36,850 22.29% 52,748 17,388 19,692 6,899 6,899 0 13,798 13,245 4.18% 12,040 9,866 0 159,421 61,692 5,735 226,848 282,536 - 19.71% 207,725 238,622 204,514 18,300 9,600 6,500 34,400 57,065 - 39.72% 40,590 31,106 52,505 15,500 - 0 15,500 75,809 - 79.55% 36,972 15,951 5,250 394,901 394,901 424,901 -7.06% 471,149 506,548 494,759 75,300 75,300 75,300 0.00% 160,626 71,157 71,157 39,864 39,864 79,000 - 49.54% 56,923 63,247 150,166 209,850 209,850 3,900,695 180,699 4,061,972 16.13% -3.97% 0 3,397,216 0 3,180,826 373,471 3,517,516 2,698,154 846,601 355,940 $ - $ $ (30,952) $ 231,409 $ 135,425 50,000 50,000 0.00% 50,210 50,910 52,318 FY 2012 Adopted Budget Page 204 of 285 Village of North Palm Beach Country Club FY 2011 -2012 Budget Highlights Number of Memberships 287 Target Number of Rounds 50,000 Operating Highlights: *Golf Course Maintenance Contract 1,153,888 *Cost of Food & Beverage Merchandise 308,285 *Utilities 226,848 *Cost of Golf Merchandise 108,000 *Materials & Supplies 89,619 *Charge Card Fees 62,798 *Marketing & Advertising 50,040 *Repairs & Maintenance 45,065 *Property /General Liability 39,864 Total Fiscal Year 2011 -2012 Operating Costs $ 2,292,932 Capital Highlights: *Golf Launch Monitor 15,500 Total Fiscal Year 2011 -2012 Capital Outlay $ 15,500 FY 2012 Adopted Budget Page 205 of 285 Country Club Capital Outlay $15,500 Department: Golf Golf Launch Monitor $15,500 The Golf Operation would like to purchase a launch monitor. This portable machine will afford us the opportunity to properly fit customers with the correct equipment. As a result, we would be able to sell more clubs and have people playing better golf. Combining the launch monitor with two golf club fitting carts will give us all of the necessary information needed to put the customer into the perfect equipment for their game. The launch monitor would also help improve our teaching ability and should yield an increase in lesson revenue. The addition of this high tech equipment will give us the most modern advancement in club fitting while bringing in more revenue and an improved perception of our facility. FY 2012 Adopted Budget Page 206 of 285 1 c� Ar r "#%a m 4 FY 2012 Adopted Budget Page 207 of 285 VILLAGE OF NORTH PALM BEACH COUNTRY CLUB Revenues - Budget Year 2011 - 2012 Driving Range Membership $197,380 $664,970 5.06% 17.05% Other ■ Driving Range $292,755 7.51% ■ Membership ❑ Cart Rental/Walking Fee ❑ Greens Fees Cart Rental/Walking Fee $1,061,0380 Food & Beverage 27.21% $847,710 ■ Food & Beverage 21.73% Greens Fees $836,500 ■ Other 21.44% Total $3,900,695 FY 2012 Adopted Budget Page 208 of 285 Country Club Revenues $3,900,695 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 2011/12 Country Club Budget. The major source of Country Club revenues (approx 71 %) are derived from golf memberships, cart rentals, 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: • 50,000 anticipated rounds • 287 memberships Cart Rental/Walkin Fee $1,061,380 This class of revenue represents 27.21% of the overall Country Club Revenues. The calculation is based on anticipated rounds: Average cart fee per round played (excluding walkers) ($22.17 x 46,000) _ $1,019,820 Walking Fees ($10.39 x 4,000 rounds) _ $41,560 Cart Rental & Walking Fees 5 Year Revenue Trend 1,080,000 1,060,000 1,040,000 1,020,000 1,000,000 980,000 960,000 2008 2009 2010 2011 2012 Actual Actual Actual Budget Budget ■ Re \enue 1,040,221 1,038,494 1,005,814 1,057,820 1,061,380 Membership $664,970 Golf Memberships represent 17.05% of total Country Club Revenues and are based on type of membership: Resident 150 memberships Non - Resident 77 memberships Summer 43 memberships Junior 17 memberships Golf Plus 6 memberships Total $373,485 265,100 21,285 5,100 Included in above $664,970 FY 2012 Adopted Budget Page 209 of 285 Memberships 5 Year Revenue Trend 1,200,000 1,000,000 800,000 600,000 400,000 200,000 2008 2009 2010 2011 2012 Actual Actual Actual Budget Budget Revenue 1,071,758 910,249 753,349 783,350 664,970 Greens Fees $8361500 Greens Fees represent 21.44% of total Country Club Revenues and are calculated based on seasons: Fall Pre - Winter Shoulder High Spring Summer Total 10/10 -11/13 11/14 -12/18 12/19 -01/29 01/30 -04/08 04/09 -05/06 10/01 -10/09 and 05/07 -09/30 $54,120 70,018 133,670 267,901 80,184 165,779 $836,500 Greens Fees 5 Year Revenue Trend 880,000 860,000 840,000 820,000 800,000 780,000 760,000 740,000 720,000 700,000 680,000 2008 2009 2010 2011 2012 Actual Actual Actual Budget Budget ■ Revenue 863,046 816,059 753,886 784,000 836,500 Driving Ranee $197,380 Driving Range revenue represents 5.06% of total Country Club Revenues are based on a 3 year average. Driving Range 5 Year Revenue Trend 250,000 200,000 150,000 100,000 50,000 L IL 2008 2009 2010 2011 EB 012 Actual Actual Actual Budget dget ■ Revenue 213,103 208,230 174,929 200,227 ,380 FY 2012 Adopted Budget Page 210 of 285 Food & Beverne $847,710 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 21.73% of total Country Club Revenues and is calculated based on the current year sales average: Food & Beverage (non - alcoholic) Sales $591,088 Liquor Sales 256,622 Total 1 $847,710 Miscellaneous $292,755 Miscellaneous Revenue represents 7.51% of total Country Club Revenues and includes the following: Golf Merchandise Sales $137,000 Special Events /Camps Food & Beverage Interest Earnings 5 Year Revenue Trend 1,000,000 27,000 800,000 1,500 600,000 10,000 400,000 900 200,000 3,500 Golf Lessons 2008 2009 2010 2011 2012 Actual Actual Actual Budget Budget ■ Revenue - - 158,839 1,000,000 847,710 Miscellaneous $292,755 Miscellaneous Revenue represents 7.51% of total Country Club Revenues and includes the following: Golf Merchandise Sales $137,000 Special Events /Camps 4,000 Interest Earnings 8,855 Rental -Golf Clubs 27,000 Rental- Lockers 1,500 Rental -Bag Room 10,000 Golf Handicap Service 900 Golf Ball Retrieval 3,500 Golf Lessons 100,000 Total 1 $292,755 Miscellaneous 5 Year Revenue Trend 500,000 400,000 300,000 200,000 100,000 2008 2009 2010 2011 2012 Actual Actual Actual Budget Budget Revenue 464,812 439,203 435,302 236,575 292,755 FY 2012 Adopted Budget Page 211 of 285 it1�7w 0000 0000 FY 2012 Adopted Budget Page 212 of 285 VILLAGE OF NORTH PALM BEACH COUNTRY CLUB Expenses - Budget Year 2011 - 2012 Insurance - Property & General Liability $39,864 1.02% Administration $106,226 2.72% Food & Beverage $846,601 21.70% By Department Contingency 01..... Debt Service: $470,201 12. Capital: $15,500 0.40% By Function Contingency: $209,850 Personnel: 539% Operating: Golf $2,227,953 57.12% aY1L,L1L — - 23.39% Insurance - Property & General Liability $39,864 1.02% $2,253,068 Total Operating Costs = $2,292,932 or 57.76% �78 Total $3,900,695 FY 2012 Adopted Budget Page 213 of 285 Country Club Expenses $3,900,695 This section includes a discussion regarding appropriations for the Village's FY 2011/12 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 $912,212 Employee salary and benefits represent 23.39% 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 P it ri-m i-n t- Actuarial determined employer contributions for the General Employees Pension were budgeted as follows: General Employees .. .........................19.57% 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. Personal Services 5 Year Trend 1,000,0011 800,000 600,0110 400,000 200,000 zoos 20119 2011 21]11 2012 Actual Actual Adual Budget Budget ■Expense 521,249 558,B13 715,637 925,199 912,212 FY 2012 Adopted Budget Page 214 of 285 Operating Costs $2,292,932 Appropriations are budgeted based on past history and the needs of the Club. Operating costs represent 58.78% of the overall Country Club Expenses. Some highlights of operating costs are listed below: • Golf Course Maintenance Contract $1,153,888 • Cost of Food & Beverage Merchandise 308,285 • Utilities 226,848 • Cost of Golf Merchandise 108,000 • Materials & Supplies 89,619 • Charge Card Fees 62,798 • Marketing & Advertising 50,040 • Repairs & Maintenance 45,065 • Property/General Liability 39,864 Operating Costs 5 Year Trend 2,400,000 2,300,000 2,200,000 2,100,000 2,000,000 1,900,000 1,800,000 2008 2009 2010 2011 2012 Actual Actual Actual Budget Budget ■ Expense 2,051,630 2,028,357 2,012,832 2,380,064 2,292,932 Capital Outlay $15,500 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. For FY 2011/12, capital outlay accounts for 0.40% of the overall Country Club budget. The capital outlay for FY 2011/12 is budgeted as follows: Department Description Amount Golf Shop Golf Launch Monitor $ 15,500 Total $ 15,500 FY 2012 Adopted Budget Page 215 of 285 Capital Outlay 6 Year Trend 80,000 60,000 40,000 20,000 2008 2009 2010 2011 2012 Actual Actual Actual Budget Budget ■ Expense 5,250 15,951 36,972 75,809 15,500 FY 2012 Adopted Budget Page 215 of 285 Debt Service $470,201 Debt service payments are the series of payments of principal and interest required on a debt over the fiscal year. The FY 2011/12 debt service budget represents 12.05% of the overall Country Club budget. The Country Club has one loan and a capital lease outstanding. 700,000 600,000 500,000 400,000 300,000 200,000 100,000 Debt Service 5 Year Trend 2008 2009 2010 Actual Actual Actual ■ Expense I 565,916 I 577,705 I 631,775 2011 2012 Budget Budget 500,201 470,201 Contingency $209,850 During the budget process, reserves are set aside to accommodate unanticipated expenditures. For the FY 2011/12 budget, this reserve represents 5.38% of the total budget. FY 2012 Adopted Budget Page 216 of 285 FY 2012 Adopted Budget Page 217 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 Country Club Adopted Budget Golf Summary FY 2012 Adopted Budget Page 218 of 285 %Increase Odginal 2011 (Decrease) over Acloal Actoal Actoal FY 2012 Budget Bodget 2011 Bodget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 115,138 $ 121,827 -5.49% $ 61,378 $ 56,492 $ 60,967 Overtime Pay 5,200 5,200 0.00% 1,423 4,378 3,311 Lessons 40,000 15,000 166.67% 24,960 16,214 12,123 Part-time Pay 248,023 408,361 193,309 2830% 214,098 204,233 183,304 Benefits: Pension 20,103 24,372 - 17.52% 9,299 11,039 13,391 Health Insurance 28,340 27,440 328% 25,519 15,694 10,212 FICA/Medicare 31,184 25,602 21.80% 22,705 21,275 19,679 L.T.D. Insurance 643 683 -5.86% 352 408 453 Life Insurance 324 324 0.00% 216 214 305 Worker's Compensation 4,299 6,694 - 35.78% 4,005 10,728 9,516 Other 18,158 103,051 4,050 348.35% 3,297 568 $ 511,412 $ 424,501 20.47% $ 367,253 $ 340,674 $ 313,829 Operating Advertising & Marketing 36,000 36,000 0.00% 16,382 16,185 20,576 Books & Publications 100 100 0.00% - - - Charge Card Fee 51,000 46,000 10.87% 44,957 46,396 43,222 Club Relations 1,500 3,000 - 50.00% 541 599 748 Conferences & Seminars 1,000 500 100.00% - - - Contractual Services 1,191,888 1,192,388 -0.04% 1,180,821 1,292,325 1,254,671 Rental- Equipment/Golf Club 3,000 3,000 0.00% 8,714 110,116 110,846 Gas, Oil & Lubricants - - 0.00% - - - Golf Handicap Expense 3,000 4,400 - 31.82% 3,724 3,461 5,329 Lessons 40,000 9,600 316.67% 14,580 5,684 8,927 Materials & Supplies 54,369 42,500 27.93% 36,587 40,222 43,331 Memberships & Dues 2,500 1,000 150.00% 344 459 956 Merchandise 108,000 112,000 -3.57% 85,549 112,418 105,496 Printing & Binding 4,000 6,000 - 33.33% 3,564 3,435 3,898 Professional Services 1,000 1,000 0.00% 4,112 2,118 2,088 Repairs & Maintenance 32,164 24,550 31.01% 35,779 16,540 17,994 Solid Waste Disposal 6,899 6,623 4.17% 6,020 4,934 - Special Events / Camps 500 500 0.00% - - 1,970 Travel 300 300 0.00% - - - Uniforms & Shoes 4,400 4,000 10.00% 1,671 2,889 2,718 Utilities 159,421 208,939 - 23.70% 150,795 178,241 151,593 Other Operating Costs 0.00% 49 1,701,041 1,702,400 -0.08% 1,594,188 1,836,020 1,7741363 Capital Audio, Visual, & Comm. Sys 0 0 0.00% 0 0 0 Computer Hardware & Software 0 0 0.00% 0 0 0 Furniture & Fixtures 0 0 0.00% 0 0 5,250 Construction & Major Renovation 0 68,309 - 100.00% 2,668 11,152 0 Machinery & Equipment 15,500 0.00% 7,246 4,799 15,500 68,309 -7731% 9,914 15,951 5,250 Debt & Other Debt Service 394,901 424,901 -7.06% 471,149 506,548 494,759 Golf Cart Lease 75,300 75,300 0.00% 160,626 71,157 71,157 470,201 500,201 -6.00% 631,775 577,705 565,916 Total Expenses $ 2,698,154 S 2,695,411 0.10% S 2,603,129 S 2,770,348 S 2,659,357 FY 2012 Adopted Budget Page 218 of 285 North Palm Beach Country Club - FY2O12 Membership Fees FY2012 FY2011 Difference Special Offers or Notes FY 2012 Adopted Budget Page 219 of 285 Single $2,205.00 $2,205.00 0% Resident Installment Plans: Pay a 3% Administration Fee Family $3,360.00 $3,360.00 0% Single $3,200.00 $3,200.00 0% Non - Resident 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% 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% Option A: $495.00 $495.00 0% Restrictions: No Charging Privileges. Option B is Summer (Cart Fees Only) limited to Monday - Thursday ANYTIME and after 11:OOAM Friday- Sunday (or pay a cart fee). Option B• Includes Cart Fees $995.00 $995.00 ° 0% Unlimited Golf Cart Single $3,000.00 $3,000.00 N/A Allows Members an "All- Inclusive" option where they Program pre -pay for all cart fees and there are no per play charges. Each Additional $2,750.00 $2,750.00 N/A Silver (Par) $10,000.00 $10,000.00 N/A 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 N/A 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 N/A Fee & Tax) which can be used for other employees, clients or guests. Additional individuals may be added Each Additional $2,500.00 $2,500.00 N/A for $2,500 each. FY 2012 Adopted Budget Page 219 of 285 North Palm Beach Country Club Golf Club Membership & Rates - FY2O12 Resident Card Holder and Guest of Member Discount 15% Golf Memberships CART RENTAL Resident Single Regular 111 ea. @ $2,205.00 = $244,755.00 WALKING FEE Family Regular 34 ea. @ $3,360.00 = $114,240.00 Junior 8 ea. @ $300.00 = $2,400.00 Non - Resident Single 60 ea. @ $3,200.00 = $192,000.00 Family 16 ea. @ $4,300.00 = $68,800.00 Junior 9 ea. @ $300.00 = $2,700.00 Business 0 ea. @ $2,650.00 = $0.00 Based Upon FY201 1 Memberships 238 Total $624,895.00 $664,970.00 Summer Memberships (May 1 - September 30) 43 @ $495.00 = $21,285.00 Golf Plus Memberships (Golf. Tennis & Pool) Resident Single Regular 2 ea. @ $2,477.00 = $4,954.00 Golf Portion Only (ea. @ $2,205) $4,410.00 Family Regular 3 ea. @ $3,770.00 = $11,310.00 Golf Portion Only (ea. @ $3,360) $10,080.00 Non - Resident Single Regular 0 ea. @ $3,567.00 = $0.00 Golf Portion Only (ea. @ $3,200) $0.00 Family Regular 1 ea. @ $4,877.00 = $4,877.00 Golf Portion Only (ea. @ $4,300) $4,300.00 6 Total $18,790.00 Grand Total 287 $664,970.00 Resident Card Holder and Guest of Member Discount 15% Greens Fees: See 2011/2012 Recommended Rates CART RENTAL 18 -Holes 9 -Holes Cart Fees: Member $22.00 $11.00 Non - Member $26.00 $13.00 WALKING FEE Walking Fees: Member ONLY $12.00 $8.00 Anticipated Rounds: 50,000 FY 2012 Adopted Budget Page 220 of 285 North Palm Beach Country Club 2011 -2012 Walk In Rates Early Morning Fall Season Morning (Oct. 10 - Nov. 13) Mid -Day Twiliqht* Early Morning Pre - Winter Season Morning (Nov. 14 - Dec. 18) Mid -Day Twiliaht* Early Morning Shoulder Season Morning (Dec. 19 - Jan. 29) Mid -Day Twiliqht* Early Morning High Season Morning (Jan. 30 - Apr. 8) Mid -Day Twiliaht* Early Morning Spring Season Morning (Apr. 9 - Apr. 30) Mid -Day Twiliqht* $75.00 $85.00 $75.00 $85.00 $65.00 $75.00 $50.00 $55.00 $89.00 $99.00 $89.00 $99.00 $79.00 $89.00 $49.00 $59.00 $99.00 $99.00 $99.00 $109.00 $85.00 $89.00 $55.00 $59.00 $75.00 $85.00 $75.00 $85.00 $65.00 $75.00 $49.00 $59.00 $35.00 $41.00 $35.00 $41.00 $29.00 $35.00 $45.00 $51.00 $45.00 $51.00 $39.00 $45.00 $53.00 $59.00 $53.00 $59.00 $47.00 $53.00 $59.00 $59.00 $59.00 $65.00 $51.00 $53.00 $45.00 $51.00 $45.00 $51.00 $39.00 $45.00 Summer Season Early Morning $45.00 $55.00 (Oct. 1 - Oct 9 & Morning $45.00 $55.00 May 1 - Sep. 30) Mid -Day $39.00 $49.00 Twilight* $32.00 $35.00 * Twilight = After 2:00pm October 10, 2012 - March 11, 2012 and After 3:00pm March 12, 2012 - October 7, 2012 Weekday = Monday - Thursday 2 Weekend = Friday - Sunday & Holidays 3 9 -Hole Rates are 60% of 18 -Hole Rates $27.00 $27.00 $23.00 $33.00 $33.00 $29.00 FY 2012 Adopted Budget Page 221 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 Country Club Adopted Budget Food & Beverage Summary FY 2012 Adopted Budget Page 222 of 285 % Increase Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 61,049 $ 102,368 -40.36% $ 43,701 $ - $ - Overtime Pay - - 0.00% - Part-time Pay 212,307 273,356 214,426 -0.99% 80,873 Benefits: Pension 9,769 16,669 - 41.39% 6,224 Health Insurance 16,219 21,936 - 26.06% 8,404 FICA/Medicare 20,857 24,170 -13.71% 11,144 L.T.D.Insurance 324 567 - 42.86% 253 Life Insurance 108 216 - 50.00% 99 Worker's Compensation 3,708 7,867 -52.87% 3,274 Other 14,607 65,592 - 0.00% - $ 338,948 $ 388,219 - 12.69% $ 153,971 $ $ Operating Advertising / Marketing 8,040 18,000 -55.33% 16,302 Charge Card Fee 11,798 - 0.00% 2,309 Contractual Services 27,388 20,320 34.78% 27,794 Entertainment 12,500 20,600 - 39.32% 11,032 Rental- Equipment/Linen/Uniform 17,300 32,660 -47.03% 6,995 Gas, Oil & Lubricants 100 100 0.00% 42 Licenses & Fees 5,200 5,200 0.00% 3,704 Materials & Supplies 31,250 25,000 25.00% 53,292 Merchandise 308,285 320,000 -3.66% 98,978 Professional Services 600 - 0.00% 720 Repairs & Maintenance 12,901 12,300 4.89% 16,832 848 1,699 Solid Waste Disposal 6,899 6,622 4.18% 6,020 4,932 - Utilities 61,692 65,062 -5.18% 50,472 52,538 44,909 Other Operating Costs 3,700 10,965 -66.26% 4,053 - - 507,653 536,829 -5.43% 298,545 58,318 46,608 Capital Audio, Visual, & Comm. Sys 0 0 0.00% 0 0 0 Automotive 0 7,500 - 100.00% 0 0 0 Computer Hardware & Software 0 0 0.00% 9,973 0 0 Furniture & Fixtures 0 0 0.00% 9,990 0 0 Dining Room Tables & Chairs 0 0 0.00% 0 0 0 Construction & Major Renovation 0 0 0.00% 0 0 0 China, Glass, Silverware, etc. 0 0 0.00% 0 0 0 Machinery & Equipment - 0.00% 7,095 - - 0 7,500 - 100.00% 27,058 0 0 Total Expenses $ 846,601 $ 932,548 -9.22% $ 479,574 $ 58,318 $ 46,608 FY 2012 Adopted Budget Page 222 of 285 The Village of North Palm Beach Fiscal Year 2011 -2012 Country Club Adopted Budget Administration FY 2012 Adopted Budget Page 223 of 285 % Increase Original 2011 (Decrease) over Actual Actual Actual FY 2012 Budget Budget 2011 Budget 09/30/10 09/30/09 09/30/08 Personnel Salary: Regular Pay $ 33,943 $ 69,486 -51.15% $ 134,496 $ 147,569 $ 132,849 Overtime Pay 1,000 1,000 0.00% 1,358 - 196 Part -time Pay - 34,943 - 0.00% - - - Benefits: Pension 5,954 13,831 - 56.95% 21,082 20,222 23,174 Health Insurance 10,774 21,936 - 50.88% 24,326 28,255 24,081 FICA/Medicare 2,670 5,385 - 50.42% 9,658 10,546 9,340 L.T.D. Insurance 200 410 - 51.22% 659 743 802 Life Insurance 108 216 - 50.00% 288 306 392 Worker's Compensation 53 215 - 75.35% 1,134 3,660 3,252 Other 7,150 26,909 - 0.00% 1,411 6,838 13,335 $ 61,852 $ 112,479 -45.01% $ 194,413 $ 218,139 $ 207,420 Operating Accounting & Auditing 7,000 8,000 - 12.50% 5,187 6,512 5,986 Charge Card Fee - 5,000 - 100.00% 4,995 4,889 4,802 Contractual Services 4,139 7,500 - 44.81% 6,264 4,920 2,940 Rental- Copier 3,500 3,300 6.06% 3,411 3,621 2,656 Marketing & Advertising 6,000 6,000 0.00% 14,950 25,685 21,123 Materials & Supplies 4,000 5,500 - 27.27% 3,675 4,253 5,867 Memberships & Dues - 100 - 100.00% 767 674 - Postage 4,000 5,000 - 20.00% 2,385 4,461 5,163 Printing & Binding 2,500 2,500 0.00% 1,851 1,403 913 Repairs & Maintenance - - 0.00% 137 - - Uniforms & Shoes - 400 - 100.00% - - - Utilities 5,735 8,535 -32.81% 6,458 7,843 8,011 Legal Fees 7,500 10,000 - 25.00% 11,652 2,488 3,623 Other Operating Costs - - 0.00% 1,444 4,025 19,409 44,374 61,835 -28.24% 63,177 70,774 80,493 Capital Audio, Visual, & Comm. Sys 0 0 0.00/ 0 0 0 Computer Hardware & Software 0 0 0.00% 0 0 0 Furniture & Fixtures 0 0 0.00% 0 0 0 Construction & Major Renovation 0 0 0.00% 0 0 0 Machinery & Equipment - - 0.00% - 0 0 0.00% 0 0 0 Debt & Other Contingency 209,850 180,699 16.13% 0 0 373,471 Insurance - Property & General Liability 39,864 79,000 - 49.54% 56,923 63,247 150,166 249,714 259,699 -3.84% 56,923 63,247 523,637 Total Expenses S 355,940 S 434,013 - 17.99% $ 314,513 $ 352,160 $ 811,551 FY 2012 Adopted Budget Page 223 of 285 - 'Clilif - plilliP6 . - - - - -- - IL is I I FY 2012 Adopted Budget Page 224 of 285 Village of North Palm Beach TO: Honorable Mayor and Council FROM: Jamie Titcomb, Village Manager DATE: September 22, 2011 SUBJECT: Comprehensive Pay and Classification Plan Fiscal Year 2011/2012 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, 2011. 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 proposal has been incorporated into the Manager's proposed budget for the coming Fiscal Year beginning October 1, 2011. 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. Recommended Personnel Changes: The Pay Plan reflects proposed changes in Village employment positions including as follow: Additions: • Add one ( +1) F &B Sales Coordinator part -time position (pay grade 6); • Add six ( +6) Snack Bar Attendant part -time positions (pay grade 6); • Add one ( +1) Member Relations Coordinator part -time position (pay grade 14); • Add one ( +1) F &B Chef part -time position (pay grade 17); and • Add one ( +1) Sales & Marketing Representative part -time position (pay grade 18). Additions / Deletions: • Add one ( +1) Technical Support Specialist f/t position (pay grade 22) / Delete one (4) Technical Support Specialist p/t position (pay grade 22); • Add one ( +1) Fire Captain full -time position (pay grade 34) / Delete one (4) Administrative Fire Rescue Lieutenant full -time position (Step Plan); and • Add one ( +1) Chief of Police full -time position (pay grade 44) / Delete one ( -1) Director of Public Safety full -time position (pay grade 44). Deletions: • Delete sixteen ( -16) Server and Bartender part -time positions (combined) (pay grade 3); FY 2012 Adopted Budget Page 225 of 285 • Delete one (4) Sous Chef part -time position (pay grade 13); • Delete one (4) unfunded Permit & Licensing full -time position (pay grade 18); • Delete one (4) Administrative Assistant full -time position (pay grade 20); • Delete one (4) Restaurant Event Coordinator part -time position (pay grade 22); and • Delete one (4) Head Chef full -time position (pay grade 26). Other Changes: • Title Change from `Bartender" and "Server" to "F &B Service Personnel" for fifteen (15) part -time positions (pay grade 3); • Reclassify five (5) Line Cook part -time positions from pay grade 10 to pay grade 13; • Title Change from "Assistant Golf Professional" to "First Assistant Golf Professional" for one (1) full -time position (pay grade 18); • Title Change from "Assistant Restaurant Manager" to "F &B Assistant Manager" for one (1) part -time position (pay grade 22); and • Title Change from "Director of Golf Operations" to "Head Golf Professional" for one (1) full -time position (pay grade 29). Summary of Personnel Changes: The net chanize in Villaize emplovment positions is provided below: Fiscal Year Full -time ositions Part -time positions 2011 146 133 2012 144 124 Net Chan a -2 positions -9 positions Pension: The Village's annual employer contribution decreased for the General Employee Pension Plan and increased for the Police & Fire Pension Plan for Fiscal Year 2011/2012. 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 15.78% and the Village voluntarily contributed 4.22% to help "catch -up" funding of the plan, which combined came to 20.00 %. For Fiscal Year 2011/2012, the Village's annual required employer contribution is 19.57 %, or down by 0.43% (with no "catch -up" funded). For the Police & Fire Pension Plan the required annual employer contribution for Fiscal Year 2011/2012 increased from 17.86% to 20.03 %, or up by 2.17 %. All budgeted plan contributions are outlined below: • For General Employees Pension Plan: Employer contribution 19.57% Employee contribution 6.0% • For Police and Fire Pension Plan: Employer contribution 20.03% Employee contribution 2.0% • For ICMA -RC Pension Plan Employer contribution 15% Employee contribution 3%,5%, 10% or 15% Health / Dental Insurance: The Village Administration worked with our insurance broker to secure the most advantageous renewals possible for the Village and its employees. The Village obtained an initial renewal estimate of a 6.87% premium increase which was negotiated down to 4.0% by our FY 2012 Adopted Budget Page 226 of 285 brokers. In the end, the Village was able to secure a 12 -month renewal with Humana at just a 2% premium increase for continuation of the existing medical insurance program for the Fiscal Year 2011/2012 by moving to Humana for its dental insurance as well. Increases in medical insurance are driven by both on the Village's individual claims experience rating and the increasing costs within the health care industry as a whole, especially in light of recent healthcare reform legislation mandating greater benefits to larger sections of the population (i.e. no out -of- pocket life -time maximums, no pre- existing condition exclusions, and parity between medical and mental health /substance abuse benefits). As mentioned, the Village is making a change in dental insurance carriers away from Guardian Life Insurance Co. to Humana in FY 2011 /2012. The Village has been with Guardian for two (2) years and, during that time, the premiums increased with each renewal and customer service issues experienced by staff increased as well. The renewal rates for Guardian came in at +4.0% for the HMO plan and +27.8% for the PPO plan, for a net increase of $14,486 for FY 2011/2012. In order to maintain the highest quality of benefits affordable for its employees, the Village Administration felt it necessary to secure quotes for comparable coverage from multiple carriers. Humana came back with the closest match in current benefits levels, pricing, and provider networks for Palm Beach, Martin and St. Lucie counties and, by moving to Humana dental, the Village was able to reduce its medical insurance renewal from 4% to 2% — for a savings of over thirty (30) thousand dollars. Humana's dental rates came in at +18.5% for the HMO plan and +10.0% for the PPO plan, for a net increase of $9,214 for FY 2011/2012. 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 follow: Health Insurance: Humana HMO Plan Employee Only Coverage Employee + One Coverage Employee + Family Coverage Humana POS Plan Employee Only Coverage Employee + One Coverage Employee + Family Coverage Dental Insurance: Humana HMO Plan Employee Only Coverage Employee + Family Coverage Humana PPO Plan Employee Only Coverage Employee + Family Coverage $ 0.00 per month $ 98.19 per month $206.20 per month $ 75.60 per month $249.16 per month $440.20 per month $ 0.00 per month $ 5.44 per month $20.80 per month $65.18 per month The above monthly employee rates are based upon total monthly plan costs to the Village as follow: Health Insurance: Humana HMO Plan Employee Only Coverage $ 490.95 per month Employee + One $ 981.89 per month Employee + Family Coverage - $1,521.93 per month FY 2012 Adopted Budget Page 227 of 285 Humana POS Plan Employee Only Coverage $ 566.55 per month Employee + One $1,132.86 per month Employee + Family Coverage $1,755.93 per month Dental Insurance: Humana HMO Plan Employee Only Coverage $14.09 per month Employee + Family Coverage $41.29 per month Humana PPO Plan Employee Only Coverage $ 34.89 per month Employee + Family Coverage $101.03 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 2012 Adopted Budget Page 228 of 285 FISCAL YEAR 2011/2012 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, 2011. No general (non- union) employees will receive a cost of living adjustment (COLA) effective October 1, 2011. The pay range (grade) of each General Employee shall remain the same as Fiscal Year 2010/2011, 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 2012 Adopted Budget Page 229 of 285 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 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 2012 Adopted Budget Page 230 of 285 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 BENEFITS /INCENTIVES Pension Contributions — The Village's annual required employer pension contributions for General Employee Pension employees will be 19.57% of payroll, 20.03% 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 2012 Adopted Budget Page 231 of 285 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. Tuition Refund Program — The Village shall follow a tuition refund program that provides a maximum benefit of $400 per semester for technical or undergraduate classes and $450 per semester for graduate classes. The reimbursement amount 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) and then must submit proof of tuition amount paid and 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 2012 Adopted Budget Page 232 of 285 FPE = Federation of Public Employees IAFF = International Association of Firefighters NU = Non -Union Ilective Bargaining Agreements I hourly as worked) Village of North Palm Beach '012 Annual rate (F /T) PAY RANGES - FISCAL YEAR 2011/2012 Minimum Midpoint Maximum Includes 0% COLA Adjustment effective 10/1/2011* $4fli0 $11,110 $4fli0 *All union pay / positions are shown for categorization purposes only and are subject to ratification of Cc $18,861 $22,862 (P /T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non - exempt positions are pai New position for Fiscal Year 2011/2012 $18,861 $22,862 Title change in Fiscal Year 2011/2012 Revised Salary Range for Fiscal Year 2011/2012 $18,861 $22,862 Grade # reclassified in Fiscal Year 2011, Step Plan (shown for categorization purposes; complete ranges in CBA's) Position eliminated in Fiscal Year 2011/, $26,236 $i9,838 $19,838 $24,768 $24,768 $39;957 $30,057 $19,838 $24,768 Hourly rate $20,800 # PT # FT Title Union Grade FLSA Minimum Midpoint Maximum 9 9 ❑a.+o =T-) Nil IPT 4 $4.2999 $5.3411 $6.4699 15 0 F &B Service Personnel (PT) NUPT 3 $4.2900 $5.3411 $6.4688 9 8 7 Nil IPT 3 $4.2999 $5.3411 $6.4699 10 0 Camp Counselor (PT) (Seasonal) NUPT 6 $7.3100 $9.0680 $10.9915 4 0 Dishwasher (PT) NUPT 6 $7.3100 $9.0680 $10.9915 1 0 F &B Sales Coordinator (PT) NUPT 6 $7.3100 $9.0680 $10.9915 4 0 Library Page (PT) NUPT 6 $7.3100 $9.0680 $10.9915 7 0 Outside Service Attendant (PT) NUPT 6 $7.3100 $9.0680 $10.9915 6 0 Snack Bar Attendant (PT) NUPT 6 $7.3100 $9.0680 $10.9915 9 0 Driving Range / Ranger (PT) NUPT 8 $8.3251 $10.3938 $12.6133 9 8 LiRe Geek (PT-) ART 40 $9.5375 $11.9075 $14 -4504 20 0 Pool Lifeguard (PT) (Seasonal) NUPT 10 $9.5375 $11.9075 $14.4504 11 0 Recreation Assistant (PT) NUPT 10 $9.5375 $11.9075 $14.4504 1 0 Finance Intern NUPT 11 $10.0002 $12.4855 $15.1447 5 0 Golf Shop Attendant (PT) NUPT 11 $10.0002 $12.4855 $15.1447 0 1 Outside Service Coordinator FPE 11 $10.0002 $12.4855 $15.1447 1 0 Youth Art Instructor (PT) NUPT 11 $10.0002 $12.4855 $15.1447 5 0 Line Cook (PT) NUPT 13 $11.0398 $13.8148 $16.7051 9 8 ART 43 $11 -9398 $1 3.8149 $45-7051 0 1 Clerical Specialist NU 14 $11.6183 $14.5080 $17.5718 6 0 Library Clerk (PT) NUPT 14 $11.6183 $14.5080 $17.5718 1 0 Member Relations Coordinator (PT) NUPT 14 $11.6183 $14.5080 $17.5718 0 1 Grounds Maintenance Worker FPE 15 $12.1386 $15.2018 $18.3808 0 2 Street Maintenance Worker FPE 15 $12.1386 $15.2018 $18.3808 FPE = Federation of Public Employees IAFF = International Association of Firefighters NU = Non -Union Ilective Bargaining Agreements I hourly as worked) 2012 (salary range unchanged) '012 Annual rate (F /T) Minimum Midpoint Maximum $8,923 $8,923 $8,923 $4fli0 $11,110 $4fli0 $13,455 $13,455 $13,455 $15,205 $18,861 $22,862 $15,205 $18,861 $22,862 $15,205 $18,861 $22,862 $15,205 $18,861 $22,862 $15,205 $18,861 $22,862 $15,205 $18,861 $22,862 $17,316 $21,619 $26,236 $i9,838 $19,838 $24,768 $24,768 $39;957 $30,057 $19,838 $24,768 $30,057 $20,800 $25,970 $31,501 $20,800 $25,970 $31,501 $20,800 $25,970 $31,501 $20,800 $25,970 $31,501 $22,963 $22,963 $28,735 $235 $34,747 $34,747 $24,166 $30,177 $36,549 $24,166 $30,177 $36,549 $24,166 $30,177 $36,549 $25,248 $31,620 $38,232 $25,248 $31,620 $38,232 NUPT = Non -Union Part -Time PBA = Police Benevolent Association FY 2012 Adopted Budget Page 233 of 285 FPE = Federation of Public Employees IAFF = International Association of Firefighters NU = Non -Union Ilective Bargaining Agreements I hourly as worked) Village of North Palm Beach '012 Annual rate (F /T) PAY RANGES - FISCAL YEAR 2011/2012 Maximum $26,570 Includes 0% COLA Adjustment effective 10/1/2011* $26,570 *All union pay / positions are shown for categorization purposes only and are subject to ratification of Cc $26,570 $33,184 (P /T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non - exempt positions are pai New position for Fiscal Year 2011/2012 $34,986 $42,�3211 Title change in Fiscal Year 2011/2012 Revised Salary Range for Fiscal Year 2011/2012 $36,670 $44,365 Grade # reclassified in Fiscal Year 2011, Step Plan (shown for categorization purposes; complete ranges in CBA's) $44,365 Position eliminated in Fiscal Year 2011/, $30,778 $38,473 $46,889 $30,778 $38,473 $46,889 Hourly rate $38,473 # PT # FT Title Union Grade FLSA Minimum Midpoint Maximum 0 1 Irrigation Technician I FPE 16 $12.7742 $15.9537 $19.3061 0 1 Library Assistant FPE 16 $12.7742 $15.9537 $19.3061 0 12 Sanitation Collector FPE 16 $12.7742 $15.9537 $19.3061 0 2 Records Clerk PBA Step plan $13.1838 $16.0246 $19.9167 1 0 F &B Chef (PT) NUPT 17 $13.4678 $16.8200 $20.3467 a a Aocicfont GAIf Drnfocoinnol 41.L a„g $'y".'�rd W'1"7"62 $21.3292 0 1 First Assistant Golf Professional NU 18 $14.1035 $17.6299 $21.3292 0 2 Permit & Licensing Technician FPE 18 $14.1035 $17.6299 $21.3292 1 0 Sales & Marketing Rep. (PT) (Golf) NUPT 18 $14.1035 $17.6299 $21.3292 0 2 Equipment Operator 11 FPE 19 $14.7973 $18.4966 $22.5428 0 1 Irrigation Technician 11 FPE 19 $14.7973 $18.4966 $22.5428 0 2 Public Safety Aide NU 19 $14.7973 $18.4966 $22.5428 0 6 Sanitation Driver/ Operator FPE 19 $14.7973 $18.4966 $22.5428 0 5 Accounting Clerk NU 20 $15.5492 $19.4219 $23.6987 0 2 Administrative Assistant NU 20 $15.5492 $19.4219 $23.6987 1 0 Event Coordinator (PT) NUPT 20 $15.5492 $19.4219 $23.6987 0 3 Mechanic FPE 20 $15.5492 $19.4219 $23.6987 0 6 Emergency Dispatcher PBA Step plan $15.9566 $19.7662 $24.3305 0 3 Recreation Supervisor FPE 21 $16.3006 $20.4039 $24.8551 0 3 Trades Mechanic 11 FPE 21 $16.3006 $20.4039 $24.8551 0 1 Administrative Coordinator NU 22 $17.1672 $21.4445 $26.1268 a a Accic #on# Doc #oiiro n# Monorror /DT\ All IPT 2- $17.1672 $21.4445 $26.1269 0 1 Code Compliance Officer FPE 22 $17.1672 $21.4445 $26.1268 FPE = Federation of Public Employees IAFF = International Association of Firefighters NU = Non -Union Ilective Bargaining Agreements I hourly as worked) 2012 (salary range unchanged) '012 Annual rate (F /T) Minimum Midpoint Maximum $26,570 $33,184 $40,157 $26,570 $33,184 $40,157 $26,570 $33,184 $40,157 $27,422 $33,331 $41,427 $28,013 $34,986 $42,�3211 $29,335 $36,670 $44,365 $44,365 $29,335 $36,670 $44,365 $29,335 $36,670 $44,365 $30,778 $38,473 $46,889 $30,778 $38,473 $46,889 $30,778 $38,473 $46,889 $30,778 $38,473 $46,889 $32,342 $40,398 $49,293 $32,342 $40,398 $49,293 $32,342 $40,398 $49,293 $32,342 $40,398 $49,293 $33,190 $41,114 $50,607 $33,905 $42,440 $51,699 $33,905 $42,440 $51,699 $35,708 $$Q`� � 44,66�00�55 $54,344 $35,708 � $44,605 $54,344 NUPT = Non -Union Part -Time PBA = Police Benevolent Association FY 2012 Adopted Budget Page 234 of 285 FPE = Federation of Public Employees IAFF = International Association of Firefighters NU = Non -Union Ilective Bargaining Agreements I hourly as worked) Village of North Palm Beach '012 Annual rate (F /T) PAY RANGES - FISCAL YEAR 2011/2012 Maximum $35,708 $44,605 Includes 0% COLA Adjustment effective 10/1/2011* $44,605 *All union pay / positions are shown for categorization purposes only and are subject to ratification of Cc $54,344 $35,708 $35,793 (P /T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non - exempt positions are pai New position for Fiscal Year 2011/2012 $54,344 $35,708 $35,799 Title change in Fiscal Year 2011/2012 Revised Salary Range for Fiscal Year 2011/2012 $56,988 $37,391 Grade # reclassified in Fiscal Year 2011, Step Plan (shown for categorization purposes; complete ranges in CBA's) $39,314 Position eliminated in Fiscal Year 2011/, $49,052 $59,874 $39,314 $49,052 $59,874 $39,314 Hourly rate $59,874 # PT # FT Title Union Grade FLSA Minimum Midpoint Maximum 1 0 Code Compliance Officer (PT) NUPT 22 $17.1672 $21.4445 $26.1268 1 0 F &B Assistant Manager (PT) NUPT 22 $17.1672 $21.4445 $26.1268 0 1 Human Resources Specialist NU 22 $17.1672 $21.4445 $26.1268 0 2 Library Assistant III FPE 22 $17.1672 $21.4445 $26.1268 9 9 NURT 22 $17.1672 $21.4445 $26.1268 12 0 School Crossing Guard (PT) NUPT 22 $17.1672 $21.4445 $26.1268 0 1 Technical Support Specialist NU 22 $17.1672 $21.4445 $26.1268 9 9 Nil IPT 22 $17.1672 $21.4445 Quo 0 1 Fire Inspector NU 23 $17.9763 $22.4851 $27.3980 0 1 Trades Mechanic III FPE 23 $17.9763 $22.4851 $27.3980 1 0 Building Construction Inspector I (PT) NUPT 24 $18.9011 $23.5829 $28.7855 0 1 Deputy Village Clerk NU 24 $18.9011 $23.5829 $28.7855 0 1 Executive Secretary NU 24 $18.9011 $23.5829 $28.7855 0 1 Librarian II FPE 24 $18.9011 $23.5829 $28.7855 0 1 Parks Facilities Manager NU 24 $18.9011 $23.5829 $28.7855 0 1 Recreation Program Coordinator NU 24 $18.9011 $23.5829 $28.7855 0 3 Firefighter / EMT IAFF Step plan $20.3689 $25.2328 $31.0623 0 22 Police Officer PBA Step plan $20.3689 $25.7134 $31.0635 9 9 Hp;;d Qrhoa 494 29 $29.9984 $26.9119 $31.7334 0 1 Sanitation Supervisor NU 26 $20.8084 $26.0110 $31.7334 0 1 Street Maintenance Supervisor NU 26 $20.8084 $26.0110 $31.7334 0 2 Building Construction Inspector II FPE 27 $21.8490 $27.2827 $33.8723 0 1 Planner NU 27 E $21.8490 $27.2827 $33.8723 0 15 Firefighter / Paramedic IAFF Step plan $22.4630 $27.8260 $34.8475 FPE = Federation of Public Employees IAFF = International Association of Firefighters NU = Non -Union Ilective Bargaining Agreements I hourly as worked) 2012 (salary range unchanged) '012 Annual rate (F /T) Minimum Midpoint Maximum $35,708 $44,605 $54,344 $35,708 $44,605 $54,344 $35,708 $44,605 $54,344 $35,708 $35,793 $44,605 $44,605 $54,344 $54,344 $35,708 $44,605 $54,344 $35,708 $35,799 $44,605 $44;695 $54,344 $54,344 $37,391 $46,769 $56,988 $37,391 $46,769 $56,988 $39,314 $49,052 $59,874 $39,314 $49,052 $59,874 $39,314 $49,052 $59,874 $39,314 $49,052 $59,874 $39,314 $49,052 $59,874 $39,314 $49,052 $59,874 $42,367 $52,484 $64,610 $42,367 $53,484 $64,612 $43,291 $43,281 $54,193 $54,103 $66;996 $66,006 $43,281 $54,103 $66,006 $45,446 $56,748 $70,454 $45,446 $56,748 $70,454 $46,723 $57,878 $72,483 NUPT = Non -Union Part -Time PBA = Police Benevolent Association FY 2012 Adopted Budget Page 235 of 285 FPE = Federation of Public Employees IAFF = International Association of Firefighters NU = Non -Union Ilective Bargaining Agreements I hourly as worked) Village of North Palm Beach '012 Annual rate (F /T) PAY RANGES - FISCAL YEAR 2011/2012 Maximum $47,730 $59,754 Includes 0% COLA Adjustment effective 10/1/2011* $77,668 *All union pay / positions are shown for categorization purposes only and are subject to ratification of Cc $77,668 $50,136 (P /T positions shown with F/T annual rate for categorization purposes only; P/T and F/T non - exempt positions are pai New position for Fiscal Year 2011/2012 $58,205 $67,379 $79,896 Title change in Fiscal Year 2011/2012 Revised Salary Range for Fiscal Year 2011/2012 $82,661 $92,506 $74,975 Grade # reclassified in Fiscal Year 2011, Step Plan (shown for categorization purposes; complete ranges in CBA's) $60,955 $76,224 Position eliminated in Fiscal Year 2011/, $94,501 $60,955 $76,224 $94,501 $60,955 $76,224 $94,501 Hourly rate $76,224 # PT # FT Title Union Grade FLSA Minimum Midpoint Maximum 0 1 Network Support Specialist NU 28 E $22.9473 $28.7279 $35.6062 0 1 Director of Food & Beverage NU 29 E $24.1037 $30.1143 $37.3406 9 8 494 2-9 € $24.1037 $39 -1143 $37.3406 0 1 Head Golf Professional NU 29 E $24.1037 $30.1143 $37.3406 0 1 Superintendent of Public Works NU 29 E $24.1037 $30.1143 $37.3406 0 1 Finance Manager NU 32 E $27.9188 $34.9124 $43.2941 0 3 Fire Rescue Lieutenant IAFF Step plan $27.9833 $32.3939 $38.4117 0 6 Sergeant PBA Step plan $28.1621 $32.9115 $38.4191 0 1 Fire Captain NU 34 E $36.0459 $39.7410 $44.4738 0 2 Police Captain NU 34 E $36.0459 $39.7410 $44.4738 0 1 Director of Human Resources NU 36 E $29.3053 $36.6463 $45.4330 0 1 Director of Information Technology NU 36 E $29.3053 $36.6463 $45.4330 0 1 Director of Library NU 36 E $29.3053 $36.6463 $45.4330 0 1 Director of Parks and Recreation NU 36 E $29.3053 $36.6463 $45.4330 0 1 Village Clerk NU 36 E $29.3053 $36.6463 $45.4330 0 1 Building Official NU 38 E $30.7510 $38.4388 $48.4375 0 1 Director of Community Development NU 40 E $32.3114 $40.3456 $50.8661 0 1 Director of Public Works NU 40 E $32.3114 $40.3456 $50.8661 0 1 Fire Chief NU 40 E $32.3114 $40.3456 $50.8661 0 1 Director of Finance NU 42 E $39.3055 $49.0741 $62.8307 0 1 Chief of Police NU 44 E $45.4330 $56.7620 $72.7152 a 4.� 44 € S45 4220 S56 7620 $77 52=152 FPE = Federation of Public Employees IAFF = International Association of Firefighters NU = Non -Union Ilective Bargaining Agreements I hourly as worked) 2012 (salary range unchanged) '012 Annual rate (F /T) Minimum Midpoint Maximum $47,730 $59,754 $74,061 $50,136 $62,638 $77,668 $50,136 $62,638 $77,668 $50,136 $62,638 $77,668 $58,071 $72,618 $90,052 $58,205 $67,379 $79,896 $58,577 $68,456 $79,912 $74,975 $82,661 $92,506 $74,975 $82,661 $92,506 $60,955 $76,224 $94,501 $60,955 $76,224 $94,501 $60,955 $76,224 $94,501 $60,955 $76,224 $94,501 $60,955 $76,224 $94,501 $63,962 $79,953 $100,750 $67,208 $83,919 $105,802 $67,208 $83,919 $105,802 $67,208 $83,919 $105,802 $81,755 $102,074 $130,688 $94,501 $118,065 $119,965 $151,248 $159 NUPT = Non -Union Part -Time PBA = Police Benevolent Association FY 2012 Adopted Budget Page 236 of 285 Village of North Palm Beach Five Year Position Summary General Fund Positions Country Club Positions FY 2012 Adopted Budget Page 237 of 285 VILLAGE OF NORTH PALM BEACH Full -Time Equivalent Village Government Employees by Function LAST TEN FISCAL YEARS ( *) Unaudited FY 2012 Adopted Budget Page 238 of 285 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Number of Employees: General Government Village Manager - Full -Time 1 1 1 1 1 1 1 1 1 1 Assistant Village Manager - Full -Time 1 1 1 0 0 0 0 0 0 0 Systems Specialist Full -Time 1 1 1 2 2 2 2 2 2 3 Part-time 0 0 0 0 0 0 1 1 1 0 Executive Secretary - Full -Time 1 1 1 1 1 1 1 1 1 1 Human Resources - Full -Time 0 0 0 2 2 2 2 2 2 2 Village Clerk - Full -Time 3 3 3 3 3 3 3 3 3 3 Finance Full -time 5 5 5 5 5 5 5 5 5 5 Part-Time 0 0 0 0 0 1 1 1 1 1 Public Works Full -time 61 61 62 54 47 48 38 37 37 37 Part-Time 8 8 6 3 0 0 0 0 0 0 Public Safety Full -time 66 66 61 66 68 68 67 67 67 67 Part-Time 14 14 15 14 13 12 11 12 12 12 Community Development and Planning Full -time 0 0 0 0 9 10 9 9 9 8 Part-Time 0 0 0 0 1 1 2 2 2 2 Leisure Services Library Full -time 9 9 8 7 7 7 6 6 6 6 Part-Time 7 7 7 8 8 8 10 10 10 10 Recreation Full -time 6 6 5 15 15 17 9 7 6 6 Part-Time 14 14 15 31 39 42 42 42 43 43 Other Government - Country Club Full -time 25 25 24 18 19 18 5 5 7 5 Part-Time 27 27 27 24 25 22 21 21 64 56 Total Number of Employees Budgeted FY Ending 249 249 242 254 265 268 236 234 279 268 * Variance exists due to the employment of seasonal and part-time employees Source: Village of North Palm Beach Budget Report FY 2012 Adopted Budget Page 238 of 285 FY 2012 Adopted Budget Page 239 of 285 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 then formally adopted as part of the Annual Budget for the current year, it is the only year for which funding may legally be appropriated. Future years' 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: Capitalization Threshold Table: Capital outlays of $10,000 or more are included in the CIP. The plan places projects [valued at $10,000 or morel 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 FY 2012 Adopted Budget Page 240 of 285 Tracking and Invento Capitalize and De reciate Land $1 Capitalize only Land improvements $1 $25,000 Building $1 $50,000 Building Improvements $1 $50,000 Construction in Progress $1 Capitalize only Machinery & Equipment $1,000 $5,000 Vehicle $1,000 $5,000 Infrastructure $50,000 $250,000 Capital outlays of $10,000 or more are included in the CIP. The plan places projects [valued at $10,000 or morel 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 FY 2012 Adopted Budget Page 240 of 285 beyond year -to -year budgeting and projecting what, where, when 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 2012 Adopted Budget Page 241 of 285 • Preserve the past, by investing in the continued upgrade of having a significant impact on the financial well being of the Village assets and infrastructure; Village. The project must be initiated or • Protect the present with improvements to Village facilities financial /opportunity losses will result. and infrastructure; 2. The project is important and addressing it is necessary. The • Plan for the future. project impacts safety, law enforcement, public health, welfare, economic base, and /or quality of life in the CIP CRITERIA & CATEGORIES community. 3. The project would enhance the quality of life and would The CIP is developed through input by professional staff, citizens of provide a benefit to the community. Completion of the North Palm Beach, and elected Village officials. There are typically project would improve the community providing cultural, more proposals than can be funded in the five -year CIP period, so recreational, and /or aesthetic effects. the projects are evaluated and ranked in order of priority according 4. The project would be an improvement to the community, but to the following guidelines: need not be completed within a five -year CIP. a) Whether the proposed project is financially feasible, in terms Based on the criteria and category, the project is either included in of its impact upon Village budget potential; the CIP or excluded. b) Whether the project is needed to protect public health and safety, to fulfill the Village's legal commitment to provide CIP POLICIES facilities and services, or to preserve, achieve full use of, or increase the efficiency of existing facilities; • The Village will adopt the first year of a multi -year plan for c) Whether the project represents a logical extension of capital improvements, update it annually and make every facilities and services within a designated Village Planning attempt to complete all capital improvements in accordance Area; and with the plan. d) Whether or not the proposed project is consistent with plans of State agencies and the South Florida Water Management. • The Village will coordinate the development of the CIP budget with the development of the operating budget to Further, the projects are broken down into the following categories: ensure future operating expenditures and revenues associated with new capital improvements will be projected and 1. The project is urgent and /or mandated, and must be incorporated into the current and future operating budgets. 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 FY 2012 Adopted Budget Page 242 of 285 • 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 2012, this amounts to $74.76 million. The Village has no seneral 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 2012 Adopted Budget Page 243 of 285 • 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. • Undesignated Reserves: Unrestricted funds remaining from prior years which are available for appropriation and expenditure. • 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 is 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. Detailed project request forms are contained in the plan for those projects included in the first year of the CIP. 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 project. 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 2012 -2016 CIP recommends a total investment of $4.71 million in the Village of North Palm Beach's capital facilities and equipment during a five -year period. The first year (2012) is the most active and important year of the CIP. The remaining four years of the CIP lists the capital projects that will be done in the future and their estimated cost. The total budget (which will be included in the departmental capital outlay allocation in FY 2012 Adopted Budget Page 244 of 285 the Annual Budget) for capital improvements in FY 2012 is $274,432, comprised of the following projects: • Playground Equipment $ 45,000 • A/C Chiller Replacement (2) $ 111,600 • Vehicle Replacement (2) $ 57,582 • "Quick -Tip" Dumpster Attachment $ 26,000 • Microsoft Office Suite Upgrade $ 18,750 • Golf Launch Monitor $ 15,500 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. FY 2012 Adopted Budget Page 245 of 285 Village of North Palm Beach Five Year CIP Summary Fiscal Year 2012 - 2016 5 year CIP By Department General Services- -village Hall Community Coun try Club $50,100 Development $550'0 1 06% 11 fq% $60,000 Infurrm.-d nTedarulugy 1.2755 ?� $13,750 0.40% Library 1 $299.230 6.36% Public':Jork5 $2,106, 135 44.71% Parks & Re creation $409,000 8.69 Publi c Safety $1,213,292 25.77 Total 5 Year CIP $4,707,307 5 year CIP By Funding Source Lease Gant 9458,006 $265,000 9.7396 � 0eve43per Contnhution $45,000 D 96% 1' Vil age — $3,939,317 33.63% FY 2012 Adopted Budget Page 246 of 285 5 year CIP By Category Playground & Outside Equipment $230,090 4.89'Y Machinery & Equipment $572,330 1116 % Automotive 52,238,951 4(.b6% Consauction & hr'ajor Re�ova: ion J " $1,64T.276 34.3314 Cnrnpirter Hardware 9 Software $18,750 0.40% Total 5 Year CIP $4,707,307 5 year CIP By Funding Source Lease Gant 9458,006 $265,000 9.7396 � 0eve43per Contnhution $45,000 D 96% 1' Vil age — $3,939,317 33.63% FY 2012 Adopted Budget Page 246 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan Summary FY 2012 -2016 FY 2012 Adopted Budget Page 247 of 285 Cost by C1P Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Category / Department Automotive: Community Development 60,000 $ 60,000 Country Club 458,000 27,000 $ 485,000 Public Safety 57.582 248,280 190,031 407,557 63,342 $ 966,792 Public Works 231,000 242,909 214,250 $ 688,159 Parks & Recreation 39,000 $ 39,000 Subtotal Automotive: 57,582 1,036,280 459,940 621,807 63,342 $ 2,238,951 Machinery & Equipment: General Services - Village Hall 50,100 $ 50,100 Country Club 15,500 25.000 S 40,500 Library 54,230 S 54,230 Public Safety 61,500 135,000 50,000 S 246,500 Public Works 26,000 15,000 50,000 $ 91,000 Parks & Recreation 90,000 $ 90,000 Subtotal Machinery & Equipment 153,100 294,230 100,000 25,000 - $ 572,330 Construction & Major Renovation: Library 245,000 $ 245,000 Public Works 767,092 280,092 280,092 $ 1,327,276 Parks & Recreation 50,000 $ 50,000 Country Club 25,000 $ 25,000 Subtotal Construction & Major Renovation - 1,087,092 280,092 - $ 1,647,276 Computer Hardware & Software: Information Technology 18.750 $ 18,750 Subtotal Computer Hardware & Software 18,750 - - - - $ 18,750 Playground & Outside Equipment - Parks & Recreation 45,000 155,000 - 30,000 $ 230,000 Subtotal Playground& Outside Equipment 45,000 155,000 - 30,000 - $ 230,000 Estimated Total Cost S 274,432 S 2,572,602 $ 840,032 $ 956,899 $ 63,342 $ 4,707,307 Funding Source FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 229,432 1,849,602 840,032 956,899 63,342 $ 3,939,307 Grant 265,000 $ 265,000 Lease 458,000 $ 458,000 Developer Contributions 45,000 $ 45,000 Estimated Total Funding $ 274,432 $ 2,572,602 $ 840,032 $ 956,899 $ 63,342 $ 4,707,307 FY 2012 Adopted Budget Page 247 of 285 FY 2012 Adopted Budget Page 248 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2012 -2016 Fund: General Fund Department: Community Development Division: All Divisions Cost by CIP Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Automotive: $ Sport tility Vehicle 2006 (1); 2008 (1) 7 Years / 100k miles 20,000 $ 20,000 S10 Pickup 2000 (1); 2002 (1); 2009 (2) 7 Years / 100)k miles 40,000 $ 40,000 Subtotal Automotive 60,000 - $ 60,000 Computer Hardware & Software: $ - New Software 2011 $ Subtotal Computer Hardware & Software - - - $ - Estimated Total Cost $ $ 60,000 $ $ $ $ 60,000 Funding Source FY 2012 Budget Year (Year # 1 FY 2013 FY 2014 FY 2015 FY 2016 Total (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 60,000 $ 60,000 Grant $ - Other $ - Estimated Total Funding $ $ 60,000 $ $ $ $ 60,000 Annual Operating Cost Increases Created by Project: Description of Operating Impact: No operating Impact; Vehicle Replacement FY 2012 Adopted Budget Page 249 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2012 -2016 Fund: General Fund Department: General Services Village Hall Division: N/A Cost b CIP Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Machinery & Equipment: A/C Chiller Replacement 2003 10 years 50,100 $ 50,100 Subtotal Machinery & Equipment 50,100 $ 50,100 Estimated Total Cost $ 50,100 $ $ $ $ $ 50,100 Funding Source FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 50,1001 1 1 1 $ 50,100 Grant $ - Other $ - Estimated Total Funding $ 50,100 $ $ $ $ $ 50,100 Annual Operating Cost Increases Created by Project: Description of Operating Impact: No operating Impact FY 2012 Adopted Budget Page 250 of 285 Village of North Palm Beach Capital Request Form FY 2011 -2012 Fund: General Department: General Services Village Hall Project Title: A/C Replacement Division: N/A Description /Detail: Replace 40 ton a/c chiller for village hall airconditioning system. Capital Category (Check Appropriate): xxx 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) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete xxx Replace worn-out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 50,100.00 $ 50,100.00 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): $ 50,100.00 $ 50,100.00 Replaced item(s): Item Disposition Method xxx Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: FY 2012 Adopted Budget Page 251 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2012 -2016 Fund: General Fund Department: Information Technology Division: N/A Cost b CIP Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Computer Hardware & Software: Microsoft Office Suite Upgrade to Office 2010 Office 2003 5 years 18.750 $ 18,750 Subtotal Computer Hardware & Software 18,750 $ 18,750 Estimated Total Cost $ 18,750 $ $ $ $ $ 18,750 Funding Source FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 18,7501 1 1 1 $ 18,750 Grant $ - Other $ - Estimated Total Funding $ 18,750 $ - $ - $ - $ - $ 18,750 Annual Operating Cost Increases Created by Project: Description of Operating Impact: No operating Impact FY 2012 Adopted Budget Page 252 of 285 Village of North Palm Beach Capital Request Form FY 2011 -2012 Fund: General Fund Department: Information Technology Project Title: Office Suite upgrade Division: N/A Description/Detail: End user Office package upgrade Capital Category (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) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 75 x Present equipment obsolete Replace worn-out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 250.00 $ 18,750.00 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): $ 250.00 $ 18,750.00 5 Replaced item(s): Item Disposition Method $ 18,750.00 Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: FY 2012 Adopted Budget Page 253 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2012 -2016 Fund: General Fund Department: Library Division: N/A Cost by CIP Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Construction & Major Renovation: Roof re lacement 30 -39 years 145,000 $ 145,000 Replace lobby windows 40 years 100,000 $ 100,000 Subtotal Construction & Major Renovation 245,000 $ 245,000 Machinery & Equipment: Replace A/C Handlers 10 -15 years 54,230 $ 54,230 Subtotal Machinery & Equipment 54,230 $ 54,230 Estimated Total Cost - 299,230 $ 299,230 Funding Source FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village - 299,230 $ 299,230 Grant $ - Other $ - Estimated Total Funding 299,230 $ 299,230 Annual Operating Cost Increases Created by Project: Description of Operating Impact: No operating Impact FY 2012 Adopted Budget Page 254 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2012 -2016 Fund: General Fund Department: Public Safety Division: All Divisions Cost by CIP Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Bud et Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Automotive: Fire En me 2003 (2) 20 years $ Yukon 2004(l) 10 years 35,000 $ 35,000 Suburban 2002(l) 10 years 35,000 $ 35,000 Support Track 1987(l) 30 years $ 5 -10 Pick-Up Truck 2002(l) 10 years 20,000 $ 20,000 Quintuplet Fire Appanitus 1996(l) 20 years $ Ambulance 2003 (1) 2010 (1) 5 years 185,000 $ 185,000 Patrol / Vehicles 2011 (1); 2010 (3); 2008 (1); 2007 (5); 2006 (1); 2005 (4); 2004 (1): 2003 (1) 7 years or 100,000 miles 57.582 120,924 30,231 151,155 31,671 $ 391,563 Patrol Boat 1999(l) 15 ears 75,000 $ 75,000 Undercover Vehicles 2011 (2); 2008 (3); 2007 (1); 2005 (1); 2004 (1) 7 years or 100,000 miles 44,356 23,800 71,402 1 $ 139,558 Replacement Boat ines 2009(2) 3 -6 years 26,000 $ 26,000 Marine Unit Truck 2002(l) 7 years or 100,000 miles 28,000 $ 28,000 K -9 Vehicles 2008(l) 7 years or 100,000 miles 31,671 $ 31,671 Crime Scene Vehicle 1996(l) 25 years $ SubtotalAutomotive: 57,582 248,280 190,031 407,557 63,342 $ 966,792 Machinery & Equipment: Breathing Air Compressor 1999(l) 20 years $ - Cardiac Momtor/Defibrillator 2009 (2) 5 years 50,000 $ 50,000 Self- contained Breathing Appanitus 2001 (25) 12 years 100,000 $ 100,000 H dmulic Extriction Tools 1979(l) 15 years $ Thermal Imaging Camera 2002 (2) 10 years 35,000 $ 35,000 Replace 60 Ton A/C Chiller 1999 10 -12 years 61.500 $ 61,500 Radio Room A/C 2010 10 -12 years $ 800 MHZ Radio Sys al 2008 10 Years $ Subtotal Machinery & Equipment 61,500 135,000 50,000 - - $ 246,500 Construction & Major Renovation: Subtotal Construction & Major Renovation - - - - - $ - Estimated Total Cost $ 119,082 $ 383,280 $ 240,031 $ 407,557 $ 63,342 $ 1,213,292 Funding Source FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 119,082 383,280 240,031 407,557 63,342 $ 1,213,292 Grant $ Other $ Estimated Total Funding $ 119,082 $ 383,280 $ 240,031 $ 407,557 $ 63,342 $ 1,213,292 Annual Operating Cost Increases Created by Project: Description of Operating Impact: No operating Impact FY 2012 Adopted Budget Page 255 of 285 Village of North Palm Beach Capital Request Form FY 2011 -2012 Fund: General Fund Department: Public Safety Project Title: Vehicle Replacement Division: Law Enforcement Description/Detail: Vehicle Replacement Capital Category (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) Purpose of Expenditure (Check Appropriate): Cost: X Scheduled replacement Number of units requested: 2 Present equipment obsolete Replace worn-out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 28,791.00 $ 57,582.00 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): $ 28,791.00 $ 57,582.00 7 years Replaced item(s): Item Disposition Method $ 57,582.00 Village Lease 240 Auction Grant Developer Fees 242 Auction Debt Service Other Operating Impact: Other Comment: No operating impact Marked Ford Taurus FY 2012 Adopted Budget Page 256 of 285 Village of North Palm Beach Capital Request Form FY 2011 -2012 Fund: General Department: Public Safety Project Title: Air conditioning Division: General Services Public Safety Building Description /Detail: Replace 60 ton a/c chiller Capital Category (Check Appropriate): xxx 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) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete xxx Replace worn-out equipment Per Unit Total Improve procedures, records, etc. Purchase Price 61,500.00 $ 61,500.00 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): $ 61,500.00 $ 61,500.00 10 Replaced item(s): Item Disposition Method xxx Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: Scheduled to replace evaporator coils in unit and discovered bottom of unit has rusted out and components were becoming misaligned placing strain on refrigerant lines. Have replaced two of the four compressors over the last two years. FY 2012 Adopted Budget Page 257 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2012 -2016 Fund: General Fund Department: Public Works Division: All Divisions Cost b CIP Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life utomotive: 3/4 Ton Truck (1/2 Ton) 2002(l) 10 years 22,500 $ 22,500 3/4 Ton Utility Vehicle 2007(l) 7 years 26,000 $ 26,000 Bucket Truck 2000(l) 12 years 53,000 $ 53,000 Colorado 2006(l) 10 years $ Dodge 2500 RAM 2002 (1); 2006 (1); 2010 (1) 10 years 26,000 $ 26,000 Dump Truck 2006(l) 12 years $ F350 Truck 1995(l) 20 years 24,000 $ 24,000 F450 Crew Cab Truck 2000(l) 12 years 31,500 $ 31,500 Garbage Trucks 2001 (1); 2002 (1); 2004 (1); 2006 (1); 2007 (2); 2009 (1) 10 years 154,500 163.909 $ 318,409 Lightning Loader 2003 (1) 7 years 125,000 $ 125,000 Ram 3500 Flatbed 2007(1) 15 years $ S -10 Pick -Up 2000 (1); 2001 (1) 7 years / 12 years 28,000 $ 28,000 Small Dump Truck 2000(l) 12 years 1 33,750 $ 33,750 Subtotal Automotive: - 231,000 242,909 214,250 - $ 688,159 Construction & Major Renovation: Asphalt Overlay - Streets 2011 10 years 280,092 280,092 280,092 $ 840,276 Asphalt Overlay -PW Parking Lot 15 years 32,000 $ 32,000 Country Club Parking Lot (600%) 2011 10 years $ Fuel Tank Replacement 2007 20 years $ Perimeter wall around PW 2011 20 years $ Re -roof storage building 20 years 55,000 $ 55,000 Service Alley Wall 20 years 400,000 $ 400,000 Southwest Neighborhood - new sidewalks (•) (•) See note 20 years $ Subtotal Construction & Major Renovation - 767,092 280,092 280,092 - $ 1,327,276 Machinery & Equipment: "Quick Tip" Dumpster Attachment 10 years 36.000 $ 26,000 Back Hoe 1999 (1) 15 years 50.000 $ 50,000 Case Tractor case 1988 (1) 25 years 15,000 $ 15,000 Ford Tractor 2006(l) 25 years $ Generator 2006(l) 15 years $ Pallete Racks for storage 2010 10 years $ Sanitation Utility Vehicle 1995 (1); 1997 (2); 1998 (1); 1999 (2); 2001 (4) 4 years $ Subtotal Machinery & Equipment 26,000 15,000 50,000 - - $ 91,000 Estimated Total Cost $ 26,000 S 1,013,092 $ 573,001 $ 494,342 $ $ 2,106,435 Funding Source FY 2013 FY 2014 FY 2015 FY 2016 Total r # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village - General Fund 26,000 1,013,092 573,001 494,342 S 2,106,435 Grant L26.000 S Other S Estimated Total Funding i $ 1,013,092 1 $ 573,001 1 $ 494,342 $ $ 2,106,435 ( *) This project was identified, approved and funded during Fiscal Year 2011; however since it was identifieaner the Fiscal Year 2011 budget process was complete, it was not listed on the 2011 CIP. The entire estimated cost ($431,992) was funded from the Village's Unappropriated, Unreserved Fund Balance in Fiscal Year 2011. The project is expected to be complete in Fiscal Year 2012 and is listed here for informational purposes only. Description of Operating Impact: No operating Impact FY 2012 Adopted Budget Page 258 of 285 Village of North Palm Beach Capital Request Form FY 2011 -2012 Fund: General Department: Public Works Project Title: Dumpster attachment Division: Sanitation Description /Detail: Purchase and install "Quick Tip" dum ster attachment to an existing packer truck. Capital Category (Check Appropriate): xxx 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) 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 20,000.00 $ 20,000.00 xxx Increased safety Plus: Installation or other costs 6,000.00 $ 6,000.00 Construction/Major Improvement Less: Trade -in or other discount - $ - Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 26,000.00 $ 26,000.00 10 Replaced item(s): Item Disposition Method xxx Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: The installation of this piece of equipment will allow the sanitation department to collect larger containers. It will also eliminate the employee from having to physically latch the dumpster in place which at this time presents a safety hazard. FY 2012 Adopted Budget Page 259 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2012 -2016 Fund: General Fund Department: Parks & Recreation Division: All Divisions Cost by CIP Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Automotive. Sp oA Utility Vehicle / Blazer 2011(l) 10 years $ 15 passenger van 2000(l) 12 years 25,000 $ 25,000 S -10 Pick Up 2003(l) 9 years 14,000 $ 14,000 Subtotal Automotive: - 39,000 $ 39,000 Machinery & Equipment: Pump & well 2011 10 years $ Relight Osborne Park 20 years 90,000 $ 90,000 Subtotal Machinery & Equipment 90,000 $ 90,000 Playground & Outside Equipment. Lightning Detection System 2011 10 years $ - Pool Slides 10 years 125,000 $ 125,000 Playground Equipment ( *) See note 12 years 45,000 30,000 30,000 $ 105,000 Subtotal Playground & Outside Equipment 45,000 155,000 30,000 $ 230,000 Construction & Major Renovation: Wading Pool Renovation 20 years 50,000 $ 50,000 Pool Resurfacing 2011 15 years $ Pump Room Renovation 2011 25 years $ - Memorial Park ( * *) See note 20 years $ $ Subtotal Construction & Major Renovation 50,000 $ 50,000 Furniture & Fixtures: Subtotal Furniture & Fixtures - - - $ - Estimated Total Cost S 45,000 $ 334,000 $ $ 30,000 $ $ 409,000 Funding Source FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village - 69,000 30,000 $ 99,000 Grant - 265,000 $ 265,000 ( *) Developer Contribution 45,000 $ 45,000 Other - $ - Estimated Total Funding 45,000 $ 334,000 $ $ 30,000 $ $ 409,000 ( * *) The total cost for this project is yet to be deterimined. There is possibility of grant funding for this project. If the grant is not approved, it will be up to Village Council to decide whether to continue with the project and what the funding source will be; therefore, the funding is not listed on this CIP. Description of Operating Impact: No operating Impact FY 2012 Adopted Budget Page 260 of 285 Village of North Palm Beach Capital Request Form FY 2011 -2012 Fund: General Fund Department: Parks & Recreation Project Title: Playground Equipment Division: Recreation Description/Detail: Install a playground structure at the Lakeside Park playground Capital Category (Check Appropriate): Machinery & Equipment ( #66490) Audio, Visual, Comm. Systems ( #66440) Furniture & Fixtures ( #66430) X Playground & Outside Equipment ( #66422) Computer Hardware & Software ( #66415) Office Equipment ( #66420) Automotive ( #66410) Construction & Major Renovation ( #66210) Purpose of Expenditure (Check Appropriate): Cost: Scheduled replacement Number of units requested: 1 Present equipment obsolete X Replace worn-out equipment Per Unit Total Improve procedures, records, etc. Purchase Price - $ - Increased safety Plus: Installation or other costs - $ - Construction/Major Improvement Less: Trade -in or other discount - $ - NEW Other (Please specify) Net Purchase Cost Estimated Useful Life in Years: Funding Source (List Amount): $ 45,000.00 $ 45,000.00 Replaced item(s): Item Disposition Method Village Lease Grant 45,000.00 Developer Fees Debt Service Other Operating Impact: Replace playground for Lakeside Park Other Comment: FY 2012 Adopted Budget Page 261 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2012 -2016 Fund: Country Club Department: Golf Division: All Divisions Cost by CIP Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Automotive: Driving Range Cart 2010(l) 4 years 12,000 $ 12,000 Golf carts w/ GPS systems (80) 2010 (80) 3 years 440,000 $ 440,000 Carry Alls (2) 2010 (2) 3 years 18,000 $ 18,000 Subtotal Automotive 458,000 12,000 $ 470,000 Construction & Major Renovation: Country Club Parking Lot (40 %) 2011 10 years $ - Synthetic Turf for Driving Range 3 years 25,000 $ 25,000 Subtotal Construction & Major Renovation - 25,000 $ 25,000 Machinery & Equipment Launch Monitor 5 years 15,500 $ 15,500 SubtatalMachinery & Equipment 15,500 - - $ 15,500 Estimated Total Cost $ 15,500 $ 483,000 $ 12,000 $ $ $ 510,500 Funding Source FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Village 15,500 25,000 12,000 $ 52,500 Grant $ - Lease 458,000 $ 458,000 Estimated Total Funding $ 15,500 $ 483,000 $ 12,000 $ $ $ 510,500 Annual Operating Cost Increases Created by Project: $ Description of Operating Impact: No operating Impact FY 2012 Adopted Budget Page 262 of 285 Village of North Palm Beach Capital Request Form FY 2011 -2012 Fund: Country Club Department: Golf Project Title: Launch Monitor Division: Golf Shop Description /Detail: A launch monitor is a club fitting tool / teaching aid that captures exactly what the golf ball is doing throughout it's flight. This machine takes all of the guess work out of club fitting and improves the quality of our instruction. Capital Category (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) 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 15,500.00 $ 15,500.00 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): $ 15,500.00 $ 15,500.00 5 Replaced item(s): Item Disposition Method $ 15,500.00 Village Lease Grant Developer Fees Debt Service Other Operating Impact: Other Comment: The addition of this launch monitor will increase our Golf Shop sales immediately as well as improve our teaching abilities and modernize our facility. FY 2012 Adopted Budget Page 263 of 285 Village of North Palm Beach 5 Year Capital Improvement Plan FY 2012 -2016 Fund: Country Club Department: Food & Beverage Operations Division: N/A Cost by CIP Year FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) Description Current Inventory Estimated Life Automotive: Beverage Cart 2007(l) 4 years 15,000 $ 15,000 Subtotal Automotive 15,000 - $ 15,000 Machinery & Equipment: Range Hood & Ansul System 10 -15 y ears 25,000 $ 25,000 Subtotal Machinery & Equipment 25,000 $ 25,000 Estimated Total Cost $ - $ S 15,000 $ 25,000 $ $ 40,000 Funding Source FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Budget Year (Year # 1) (Year # 2) (Year # 3) (Year # 4) (Year # 5) village - 15,000 25,000 $ 40,000 Grant $ - Lease $ - Estimated Total Funding $ $ $ 15,000 $ 25,000 $ $ 40,000 Annual Operating Cost Increases Created by Project: $ Description of Operating Impact: No operating Impact FY 2012 Adopted Budget Page 264 of 285 FY 2012 Adopted Budget Page 265 of 285 VILLAGE OF NORTH PALM BEACH OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Unaudited 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 FUNCTION/PROGRAM GENERAL GOVERNMENT Number of Residential Units - - - - - - 7,564 7,422 7,472 7,466 PUBLIC WORKS Street Maintenance (No. of lane miles maintained) 31.155 31.155 31.155 31.155 31.155 31.155 31 31 31 31 Sanitation (Tons of Refuse Collected) 11,633 12,996 13,136 18,842 14,037 13,203 12,085 11,974 10,667 10,165 No. of collection units for solid waste (residential) 7,241 7,328 7,434 7,470 7,519 7,558 7,564 7,569 7,591 7,070 Number of vehicles maintained 93 95 95 95 95 95 104 104 110 110 Number of repair overlays completed (miles) 0.662 2.840 3.787 5.587 2.462 2.935 2 3 2.5 2.71 PUBLIC SAFETY Number of arrests by police officers 381 246 320 315 331 410 545 549 448 402 Number of traffic citations issued 6,502 3,936 2,564 3,110 5,743 4,272 4,269 5,520 6,305 4,951 EMS average response times (minutes) 5.43 3.33 2.94 4.42 3.98 4.69 4.73 5.17 5.01 5.12 Number of EMS calls 812 853 922 1,066 965 1,056 1,034 1,114 1,214 1,146 COMMUNITY DEVELOPMENT & PLANNING Building Department - Number of Permits 278 205 224 201 201 (1) 1,875 1,619 1,548 1,744 Number of code enforcement violations - 1,767 1,617 729 613 391 Number of code violations brought to board (Calendar Yr End) - 101 120 145 165 144 126 115 73 38 RECREATION Number of community events presented 13 13 14 15 22 21 24 23 28 28 Number of registrants in athletic programs 2,185 2,185 1,750 1,575 1,400 1,520 1,600 1,400 1,125 1,005 LIBRARY Library - Number of Volumes 45,700 47,339 47,960 47,531 54,074 47,371 42,372 33,122 35,681 39,277 OTHER GOVERNMENT Country Club Number of Golf Members 365 579 389 297 354 Number of Tennis Members 136 171 171 180 184 (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 2012 Adopted Budget Page 266 of 285 VILLAGE OF NORTH PALM BEACH PRINCIPAL EMPLOYERS unaudited (1) Formerly Columbia Palm Beach Health Care Systems, Inc (2) Intracoastal Health Systems, Inc - now part of Tenet Healthcare Corp FY 2012 Adopted Budget Page 267 of 285 Percentage of Total Employ Employ Employ Palm Beach County School Board 21,718 3.51% Palm Beach County Government 11,381 1.84% State Government 9,300 1.50% Federal Government 6,300 1.02% Tenet Healthcare Corp (2) 5,127 0.83% HCA (Hospital Corp. of America) (1) 4,150 0.67% Florida Power & Light 3,658 0.59% Wackenhut Corporation 3,000 0.48% Florida Atlantic University 2,776 0.45% Bethesda Memorial Hospital 2,300 0.37% Total 69,710 11.26% (1) Formerly Columbia Palm Beach Health Care Systems, Inc (2) Intracoastal Health Systems, Inc - now part of Tenet Healthcare Corp FY 2012 Adopted Budget Page 267 of 285 VILLAGE OF NORTH PALM BEACH NET ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS 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 * 2011 Preliminary Recapitulaton of the Ad Valorem Assessment Tax Rolls. FY 2012 Adopted Budget Page 268 of 285 Real Property Total Net Fiscal Year Tax Roll Residential Commercial Personal Market - Total Direct End - Sept 30 Year Property Property Property Assessed Value Tax Rate 2003 2002 963,091,506 128,216,552 44,276,499 1,135,584,557 5.8000 2004 2003 1,092,433,722 147,927,933 44,914,124 1,285,275,779 6.8000 2005 2004 1,180,028,585 208,240,338 49,767,286 1,438,036,209 7.2700 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 1,574,009,215 226,633,291 41,382,076 1,842,024,582 6.6977 2010 2009 1,394,954,867 221,443,121 40,552,276 1,656,950,264 6.9000 2011 2010 1,298,629,233 208,226,357 36,452,830 1,543,308,420 6.9723 2012* 2011 1,268,127,551 194,719,710 32,435,733 1,495,282,994 6.9723 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 * 2011 Preliminary Recapitulaton of the Ad Valorem Assessment Tax Rolls. FY 2012 Adopted Budget Page 268 of 285 VILLAGE OF NORTH PALM BEACH CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS Unaudited * Information is not available at this time ** Preliminary as of July 2011 Source: Village of North Palm Beach FY 2012 Adopted Budget Page 269 of 285 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 ** Function/Program: General Government No. of General Government Buildings 11 11 11 11 11 11 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 5.18 Miles of Streets 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 Number of Street Lights 425 425 425 425 425 513 513 513 513 513 Public Safety Fire : Number of Stations 1 1 1 1 1 1 1 1 1 1 Number of Fireman & Officers 8 8 8 - - - - - - - Number ofFireman/Paramedics - - - 23 23 23 23 23 23 22 Number of Fire Captains - - - - - - - - - 1 Police/EMS Protection: Number of Stations 1 1 1 1 1 1 1 1 1 1 Number of Policemen & Officers 35 35 35 33 32 32 31 28 28 28 Number of Police Captains - - - - - - - 2 2 2 EMS Protection 13 13 13 - - - - - - - Leisure Services Recreation Number of Parks 4 4 4 4 4 4 4 4 4 4 Public Tennis Courts 4 4 4 2 2 2 2 2 2 2 Swimming Pool 1 1 1 1 1 1 1 1 1 1 Number of Marinas 1 1 1 1 1 1 1 1 1 1 Library Number of Libraries 1 1 1 1 1 1 1 1 1 1 Number of Volumes 47,960 47,531 54,074 47,371 42,372 33,122 35,681 39,277 Other Government Country Club Golf Course 1 1 1 1 1 1 1 1 1 1 Driving Range 1 1 1 1 1 1 1 1 1 1 Tennis Courts 10 10 10 10 10 10 10 10 10 10 Restaurant 1 1 1 Snack Bar - - - - - - - 1 1 1 * Information is not available at this time ** Preliminary as of July 2011 Source: Village of North Palm Beach FY 2012 Adopted Budget Page 269 of 285 VILLAGE OF NORTH PALM BEACH RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS Unaudited n/a Data not available FY 2012 Adopted Budget Page 270 of 285 Governmental Activities Business -type Activities Fiscal Year Percent of Ended Loans Capital Loans Capital Median Personal Per September 30, Payable Leases Payable Leases Total Income (h Ca ita 1 2001 8,067,736 245,059 785,781 - 9,098,576 n/a 745.91 2002 7,334,853 736,967 651,058 - 8,722,878 n/a 715.11 2003 6,947,633 587,792 513,472 - 8,048,897 n/a 659.85 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 n/a Data not available FY 2012 Adopted Budget Page 270 of 285 VILLAGE OF NORTH PALM BEACH PRINCIPAL PROPERTY TAXPAYERS Unaudited Percentage Transcontinental Atrium, Inc. Roschman, M. Elaine TR Old Port Cove Dev. Total $ 114,643,934 6.22% Source: Palm Beach Country Appraiser Note: Assessed values are established by the Palm Beach Property Appraiser's offices as of January. Most recent available data 2009 FY 2012 Adopted Budget Page 271 of 285 of Total Village Net Taxable Taxable Assessed Assessed Taxpayers Value Rank Value WCI Communities Limited Partnership Olen Residential Realty $ 18,000,000 1 0.97% Crystal Tree NPB 17,030,531 2 0.92% Pulte Home Corporation Sanctuary Bay Trust Corporation 14,000,300 3 0.76% Greater Fla Inv Co & 12,911,802 4 0.70% CF02 Palm Beach III LP 11,000,000 5 0.60% Interevest Crystal Tree Doman Development, LLC 9,213,927 6 0.50% North Palm Properties, LTD Village Shoppers at US 1 LLC 7,896,575 7 0.43% Old Port Cove Holding, Inc 7,706,522 8 0.42% Riverside National Bank of Florida 6,044,474 9 0.33% 701 US One, Inc 5,839,803 10 0.32% Pavilion Office Center 5,000,000 11 0.27% Transcontinental Atrium, Inc. Roschman, M. Elaine TR Old Port Cove Dev. Total $ 114,643,934 6.22% Source: Palm Beach Country Appraiser Note: Assessed values are established by the Palm Beach Property Appraiser's offices as of January. Most recent available data 2009 FY 2012 Adopted Budget Page 271 of 285 VILLAGE OF NORTH PALM BEACH PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN CALENDAR YEARS Unaudited Total Collections to Date Percent Amount of Levy 2002 Collected within 5,562,239 the Fiscal Year Fiscal Year Total Taxes of the Levy Collections in Ending Tax Roll Levied for Percent Subsequent Sept 30, Year Fiscal Year Amount of Levy Years Total Collections to Date Percent Amount of Levy 2002 2001 5,562,239 5,357,206 96.31% 12,175 5,369,381 96.53% 2003 2002 6,597,909 6,359,478 96.39% 5,522 6,365,000 96.47% 2004 2003 8,825,061 8,441,383 95.65% 10,401 8,451,784 95.77% 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 11,880,487 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 n/a n/a n/a n/a n/a n/a Source: Palm Beach County Property Appraiser * Any further distributions for tax year 2009 will be considered Deliquent Tax n/a Data not yet available FY 2012 Adopted Budget Page 272 of 285 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.) * 2011 Preliminary Recapitulation of the Ad Valorem Assessment Tax Rolls. FY 2012 Adopted Budget Page 273 of 285 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 2003 2002 5.800 8.78 4.808 2.488 21.876 2004 2003 6.800 8.57 4.791 2.556 22.717 2005 2004 7.270 8.43 4.768 2.526 22.994 2006 2005 6.800 8.11 4.719 2.504 22.129 2007 2006 6.300 7.87 4.480 2.325 20.975 2008 2007 6.100 7.36 3.981 2.131 19.568 2009 2008 6.6977 7.25 3.966 2.257 20.171 2010 2009 6.9000 7.983 4.5574 2.4938 21.9342 2011 2010 6.9723 8.1540 4.9960 2.5549 22.6772 2012* 2011 6.9723 8.1800 5.0861 2.3659 22.6043 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.) * 2011 Preliminary Recapitulation of the Ad Valorem Assessment Tax Rolls. FY 2012 Adopted Budget Page 273 of 285 O..� r s� V, -i c Ale �W or FY 2012 Adopted Budget Page 274 of 285 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 2012 Adopted Budget Page 275 of 285 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 2012 Adopted Budget Page 276 of 285 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. 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. FY 2012 Adopted Budget Page 277 of 285 Capital Proiects 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. 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. Contin2ency• 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 Adiustment (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. Designated Fund Balance: Funds that have been identified for a specific purpose. This differs from reserved funds, in that there is no legal requirement for funds that have been designated. 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. FY 2012 Adopted Budget Page 278 of 285 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. Employer 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 Emer2encv 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' 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. FY 2012 Adopted Budget Page 279 of 285 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. 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. FY 2012 Adopted Budget Page 280 of 285 General Revenue: The revenues of a government other than those derived from and retained in an enterprise. Generally Accented 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. 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. FY 2012 Adopted Budget Page 281 of 285 Lone -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 Wine 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. Wine: 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 -maior 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. Obiective• A simply stated, readily measurable statement of the aim of expected accomplishment within the fiscal year. Operating Budtet: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primaly FY 2012 Adopted Budget Page 282 of 285 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 WEB): 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 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. FY 2012 Adopted Budget Page 283 of 285 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. Resolution: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. 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. 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. FY 2012 Adopted Budget Page 284 of 285 Tax: Utility Taxes: A compulsory charge levied by a governmental unit for the Taxes imposed by the Village on each and every purchase of a purpose of raising revenue. These revenues are used to pay for public service within the corporate limits of the Village. Public services or improvements provided for the general public services include electricity, gas, fuel oil, telephone services and benefit. telecommunications. 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. Undesi2nated /Unreserved Fund Balance: Unrestricted funds available to be designated as a budget - funding source. User Charm: The payment of a fee for direct receipt of a public service by the party benefiting from the service. FY 2012 Adopted Budget Page 285 of 285