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FY2016 Proposed Budget Overview_7-15-2015The Village of North Palm Beach, FL Village Manager's FY 2016 Proposed Budget July 15, 2015 Tonight's Meeting Agenda 1. FY 2015 3rd Quarter Budget review 2. FY 2016 Summary of Position Changes 3. FY 2016 Proposed Country Club Budget Overview 4. FY 2016 Proposed General Fund Budget Overview 5. FY 2016 -2020 5 Year CIP Review and FY 2016 Capital Outlay 6. FY 2016 Budget Recap 7. FY 2016 Tentative Millage Rate & 1St Budget Hearing 2 Section 1 FY2015 3rd Quarter Budget Review (including FY 2015 year -end projections) ➢ Country Club ➢ General Fund ➢ Ad- Valorem tax distribution schedule comparison (FY2013 — FY2015) 3 COUNTRY GkU 1-.'3015 e Riu Yw i&4d cope L 371 lmrll .itlma :Fm&l w" rl f-raaa: Foal: Jae ZM l.e o-S6ma S 274 -6214 liruMAME of Pro[e*(6 'V rrbmne9k a cW a; S 304.18 Speri iE-wc.ot:; Camps Revenues. Foi16_ &Se1,•era2e- I.ea5eCjperjd�m 565,313 :.i):um Salea $3,319,394 ��s� °` . -S.G4- 4633. 347,4-34 137he7e�tla arrung� ea5,911 I6191RevEm14e's Sbd,9A1 RR PFfif wR S m.il4 r�f3L,�a: 46,644 'alarw a 3eoehts Q}mc aLia6_ 42r9V Alaau=g ik AAlL mr 37,144 f 1Larea Card FL+a: 186,524 {cmh3ihi,A Gannc{s EuleLLa - o-1a,5+s1 3.emal- Eq�ub'Ulmfwm, etc. -M.1" JupLFmr. 1L9,720 7eMOU Expenses: 4L=e=g 2 24- Vmt1.5Lmg �> $2,713,730 -"-� :._ Jr &.VAWDMaI,Ce- 116,#77 s4bJ Waste Diw 3 MM l "tibdcrt OtherOperarim Cosis 2, 744 {'apical: 3,#94 {arpiml p,rtlef 146•7416 Dabt & 01ber: DErb1 5 E= e Net: Goaf Cart rise IAT" l .w=c4-Prap M GQaLisb $605,665 Contm't.acw Iatal 1' 7L�4333e5 9 ReLeoue3 L;sm (umtLr•L ) eiFmmn , 4 Rc u odr Yrmr Q- eu Ewdio -f-r 3Q dMES 1-.'3015 V. d Riu Yw i&4d cope 3r & 33 .itlma :Fm&l w" rl G" "I Jae ZM SLgKrl[24 S 274 -6214 t 274AMO S 304.18 5&96'. 1 233.544 S 253.334 565,313 add w . -S.G4- 4633. 347,4-34 5 -19 ,273 ea5,911 Sbd,9A1 FY-M% m.il4 N04,iL }J 46,644 li,4PXl1 42r9V 1Rd -M 37,144 41,243 186,524 ie9iy�2a o-1a,5+s1 V -04% -M.1" 2-36, BM 1L9,720 119,720 146,M 3J.3176 116,#77 L87,192 3 MM 34465 2, 744 114379E 3,#94 2.5g7 146•7416 7JI�76rl 1SS,i10i WV- L IAT" 1R4a16I 4 9 8JD91 i 4 O 199.7M 1 R785 256,044 79 -469: L66,789 206, 966 3n.m-7 30.2 ,Pi7 5,P."S M31% 333,113 443,005 - - 4 0 8J>R}i 4 ;0 5�61a { 419 6,414 54157% 6,492 16,930 64363 14.3 S1 7A99 63.4 -M 34.Pk 97.99: 89.9 8 76.65 �YOm 'o1 331,#7 12 .71e driUri" srnkg4R1 Si.7w% Aiw,asf 3,YALM #11-31 3#4,64 -6 4033 SKSO 1,1iJ,048 Ei•]d'. 2,L4,6 -D 1,115,754 JJIR =,3 Jq. 7,000 M-99% 4,159 5 79 11174 4-814 6 aYl.#ik !91.Qri 4n ISSL 14 iId M. 114 E 1:EL'm 9 17.324 3,1122 869,4 7& 1,167,956 73 -7954 W2.1 m 1,139,673 - 3.964 0 ajeJ S,004 •PJs69% 5,714 4,1]6 7 ,214 6,3#3 5,419 20,Sr' ]6.09- 116 -34% 145.9& 20,717 6,-.133 3IL63` 16,0.00 67:035: 3,74 4. KO 4%717 - 0 a:, -1' -3z. m. 37-nHi 27,449 4-.2m 8,679 2,547 4 ll,wS 35,5M 3331% 21,583 22,595 33 -1454 23.766 3 -`54 6 -0.405 59.441 n! % 43733 60.622 BC -212 219.3X 0 30',632 383,-.0 79:665: 2711,130 327.80 2p, N1 },3�}9 G i}.Ir#� = ],D'�! Wgin 1U7 ,5 7} 1:2y. mm 69,7-04 #3.6¢0 2-1323 13!7,465 Ild.311 66 --M% 141,114 11?1,Sm L3,914 5.3.9 3 -09L 18,3-20 4n Nn 49 -7"i 47,139 39,153 8,16L - 0 6,161 43 8J>R}i 13,Sbd 41,716 1 Y}',.0 & JL9!t Wfy Y H ntl 54 -4127. 1951,41 i?' ]'JK,13d 141,747 161,747 146,044 X1-6691 141,743 135,682 47,7A4 17,76-.1 35./0 05.55: 3g^ 49,170 4 G X.914 *.ceA 0 0 291"81 4-.711-.6! 126 -7K I 2- 733 -730 Bll4Lul 0.30% 2747.673 3.&I696d s 7ti.6u # fea,,>&el # �197.Tieel # r9��Lra s - i�,FiS d3�F # 4ZZDIA # (1,M) 3-.,181 il,ILb 2 FOOD & BEVERAGE Sales Food 8. Beverage Liquor Miscellaneous Revenue Total Sales Expenses: Coat of Goods Sold - Liquor Coat of Goods Sold - Food 8, Beverage Personnel Other operating Capital Total Expenses Net Liquor COGS as % of Liquor Sales Food COGS as OA of Food Sales: 7st Quarter 2nd Quarter 3rd Quarter TOTAL 19,918.51 11% % of toil 10% % of total 27% % of lvw 26% 50,351.22 7st Quarter sales 2n d Quarter sales 3rd Quarter sales Year -to -Date % of total sales $ 141,469.31 69% $ 139,336.78 66°% $ 112,246.70 64% $ 393,452.79 66% 62.362.94 31% 72,033.01 34% 64.310.30 36% 198.706.25 34% 83.01 f]% (39.00) 0% 1.56; 0% 45.57 0% 203,915.26 706% 211.330.79 1W10 176,558.56 100% 591,804.61 100% 18,2'95.64 9% 22,461.33 11% 19,918.51 11% 60,675.48 10% 54,213.64 27% 54,149.94 26% 50,351.22 29% 156,714.810 27"% 147,133.94 53% 126,565.36 60% 110,946.34 63% 344,645.64 58% 36,429.4a 18% 36,034.45 17% 37,662.74 21% 110,126.59 19% - f]% 0"% - 0% 0% 216,072.62 239,211.08 218,678.87 674,162.51 112,157,36) $ {27,8110.29M $ {42,320.25N S (82,357,901 2996 31% / 31°% 3196 3896 39% 45% 40% Inventory on hand at end of current peri od: Liquor Inventory 10,534.60 Food 8. Beverage Inventory 8,461.07 Total Inventory on hand $ 98,999.67 Inventory on Hand: $18,991.67 YTD Revenues: $591,804.61 YTD Expenses: $674,162.51 Net: ($82,357.90) 5 North Palm Beach Country Club 3rdQuarter Financials The North Palm Beach Country Club "3rd Quarter Financials" are being provided as an overview of the year -to -date activity. The primary categories are: Memberships, Greens Fees, Cart Rentals, Driving Range and Restaurant sales. ❖ The Unrestricted Fund Balance as of September 30, 2014 is $514,167. ❖ 255 Memberships have been sold thus far in FY 2015 (Note: 250 memberships were sold in FY 2014). ❖ Year to date, the club is ahead of its projected rounds of play by 145 (34,900 projected vs. 35,045 actual) and is ahead of last year by 241 rounds (34,804 in FY2014 compared to 35,045 this fiscal year). ❖ As of June 30th , YTD Cart Rental revenues are $685,017, down $21,093 from last year (June 30, 2014 = $706,110). The decrease in cart rentals is a product of more walking rounds (members and juniors) and is indicated by the rise in the walking fees from last year to this year (YTD). Walking fees as of the end of June have already exceeded the projected budget (108.83 %). Continued on next slide... n. North Palm Beach Country Club 3rdQuarter Financials (continued)... ❖ Green Fees are ahead of the previous year ($806,524 this fiscal year compared to $793,149 in FY 2014) ... ahead by $13,375! ❖ As of June 30th , YTD Driving Range proceeds are $274,040, up $38,536 from that of the year prior. ❖ The Village Tavern Restaurant has a YTD shortfall of $82,357.90 with $18,991.67 in inventory on hand. At 3rd Quarter, the "Country Club" overall [preliminary] financials indicate that CLUB revenues exceed expenses by $605,665 7 FY 2015 Year -End Projections — Country Club 11raltcic d • ^+ : 'V rM RI 4:.36.•741= I 9- MI "1111 As Projected by Departments Revenues = $ 3,836,873 Expense = $ 3,827,886 Net Income $8,987 Note: Updated year -end projections will be provided in August. 1,! IVY -N WLM rhrh'r,eRmn!P s ><as_3 gin, IP6 Rirmb�rsh� i'iL{,;d JS &5.■i RNw�I X771 XS4p53 VJ&M31LC: YCIOM 3 L Il fY Ch _n Ti • 4}•1y54i A?knm Less= I +7-9L5 W_Ml T• L patio..._■. 3.1 x597 MEXchrndLSe hales 1 ! Stm JJ:j L6Bj SFapcLs1 Err cm -Cwnp c - G !load k J=1cvtsc.rc L.cosfi Up=tL n P L1jqu3r S91ws 25 DM_" Fcod & DL-uerare �,aLes 439.1 4010106 Sd1J ors aY S arp 1 as 1R■•■r1■r1- Rr1i.iLir wNNN1ATi.i�,■rnr Ml. G Intere S f E ants l a_fl a La93o- CMilax 13 } i*! I r '101r11 MV1:na.C. I J_9Idb_1ffd1 d.@&Q_ d4 E]UP NSIEES Pprtiumwl 3a l my a E cncflls LS.J3* 9 Vper a 1m r: Aaccgn t;Z d& AmhtnC 5379 UAmMc Cord J:'ces ".2 U 66,91 nn■11 -1I 1 91i. - 1117AM 1. ulr• q kEfexftEMMmt LVW 1-IMP 1R■•■r1■r1- Rr1i.iLir wNNN1ATi.i�,■rnr Ml. i�, 'XL713 Leral Fte 10-_ 4.9% T—ti1 anti lacm 47.7!9& MarlcetmZ do ,4d ,_, rtminC 2&5M 22-%f 161 Mrialr & suppuac GYA32 dcul2 Mnz,=b,mnm Lse 499 JU1_21111 FApa9rs de MsN1ncsnmLca E U-M 12P_702 *Dud W wt o lavposal P LTd1Ld.ac 17&B M 1911 -.32 C tE-r Dprratn E Cc It!' 4-D9 , 59 -157 - Capital: CS.E.U.i OLNd.y 9.161 41.7 6 13-.uL dF Oil— . Debt lev+ Lee 39IL159 3140.158 flolf C 2n Leas• 135AM 1-M- d'_ T-11 ANN wp 111 P fSF #1M1+, 7. i m1m 61 dilin 4a 176 Total Espexses d X f A 9 1D9M4 ■.ef...wufs ovrr (undarl rspenses 3 uv k Ito nd3 44.&CO 43NF • GENERAL FUND REVENUES FS' ''_ fil R 11 U rigafi A[tassl 3T-A Qvari-fr Fn dim E 4rifMA Ranlsad RrdEar 14 ntl udgtt Bmpdpri Piius YCM UPf3Oi14 I9L35: A,d- TJalammTi=a: 1131311462 5 11;205,583 99.34 °.. Franrhicn Faac Flarmritu ±671 492 R1ti 0thfi 7d 775: Rlc nnCe 6*0 QQO 911 7411 Gd3 23,9t2 29,000 92.0°:4 29,01) D 22,517 34,88 Water 223,615 859,015 290.004 77.11° ±90,01)0 21947}] +94,541 UtddT SeMMM 1 -a®c3= hiechimty 3411,20' 4 1.14U,UUU f6%. 1,140,000 45-34662 1,199,682 Cas 56,524 79.004 74.08% 79,000 5-64613 70,505 Iciccunaasuucahua - 1ii6,4'IV 661±:6513 {7l 6613,693 51i'p -1 671,913 W3tar 239,648 1,645,+488 335,000 37.51 °'a i33,UUU 1]4,118 333,630 Saips &. 117saTaxpa Lara1 f]prirm Taxas 7.1 9i `}71 7 M 663 79 479.: 74ii,rmF: wn i, 1 7114,147 1 i,RS9f1 d 14,21179 -t i 43-J3% lamas vas Litruara & Prrlaii�: 13 "dinirpemo ils 4&5,393 801).404 60.80014 600,000 4.3 54165 1- 091.D45 i)c '6'cloposb-ecs 3,U 13 9.uu,S'. 3,1199 3,D9d i3reup:36LDn -Lice mc:- 259_UNi 2�5S,UD11 Ilu-i % 215,00D 233 ,332 2- 17,790 kHhcr Licca:er, Fmrs, pc=kik✓ ?{1 -611 19:6ug 1'54 :0 -690 17,907 2,$72 7"7148 1,0547600 71935± L,Uti I'mu C901511L.3 173,14,663 TntprUjm-arnmanra 1 1 } -I - i - Rwvw „„r ciii- Y .- i ir, ;l, 11 A51 4A 871 101; 19% 4± 374 fii i lil R 1 hf 4 aLaLe Sbdmktd Rd%r=Ur LuLal Civil 1!2 C1 ,isles TdA 733,397 931,015 78.7694 931,015 685,79 890,400 S tat eRetieunaeShare 14xceed-3 255,395 353.477 7225% 353,477 261,329 346,509 (lihrsSimfe bdi =d liecr 1b, 6�1 1,UGS,66j 116 'v13 191-32% 16,743 2U,W3 23,708 Ckhar Cthar2utargayc-Kim Mans 25,335 36 -213 96.68 % 34,'!?'1 1IP.LUSF 25,;34 1 }382,I+iP 1�76,3lf3 7ifrtirF4 1,37tS,282 1,0�P,688 1,4+74,479 Chs`rgaa for 54micss: i'nmmnniry T)Pvalnpmprt 7.65 777 769 01 5 75 54% TAq,n15 lfil;1" 7717,77 5 LiLialy 1,403 1,563 99AM% 1,565 1,173 1,506 ReLzimdL.=Ja P1,w1 73235 195,804 37.400 "4 195,890 138 24 194,491 Rnmeatioaa 449,& 8 445.701 90.7684 495,701 45-1,131 300,996 Icnm- :131,yu M3.1,916 }11672-x4 53.]1)".'. a0d,38D 37,671 357,1.13 PublieSa£oty AMbU13=QFaas 251,337 275,0016 41.40% Z)*,Mu J12,L'!4 17L7l,611JE Othar 100,459 351,790 la5,450 95.26% 103,430 205,OaT 311,x34 PubLie'Woresr 5ahAwmmw Canmctima 4713081 477,290 48.70% -'r1'l,luu -4-!8,44.4 w1,3Pd []char 41,41 Ci 477 4ql 19 ihfi i7 A7% 14,-6-7 Sf1i4 TrKel llilldze C1riL 7,975 111,704 77.4294 10,390 8,394 14,535 1,89fi,7$8 ;,356,191 81).54?-± 2,656,191 1,746,6'74 2,314,1±6 Fines & Fm#cifarss Cormunrty Omn-eLopmmt V,�31i 411:lCMl 90,300 -10,6,15 44,158 Libr3ru 5,284 77535 30.13% 'l,�13 N J-ub 'k hlir Sai2+ty -w),1543 ".1m 1:6R gn% 7;.,7m 377 }g8 514,340 77 ,33-5 116.8_5± 7'3 .33} 89MLL 14Rffl3R hiixrallan�+n11 -a 1mmic& am R:fuuds 23,680 - 0.OY"4 - 42,373 103,D02 Sales ofF,vaylw 1$,770 - 4 -00°4. - 69,562 71,052 Cnhrr 5 %66: 34IF110 1. 92.!)1'66 30,543 30,939 11) 1,68d 116,1Ntb 341,i:" ,ilo-,46% 34,603 232«479 372,741) Tnianaet fA,ii ?i 111,! -&A 19H.M59A, lo,7.iR T- O�i_i,R 14, Oda Rage+ Pnr Fimira T as Ri m1pF l f)'-,OM ID. F1(IIDA 107 onf1 - - App rcpria,+rdFuadBalaa e Total Revenues = 0 1861),311 0.00% TotalRtsrnncem $1778597241 g 17,969,111 S IE�dl1,11"T]F 19,d�6,S21 S I1r7I3 }117 82.21*A n IY,Sbd,1U0 GENERAL FUND EXPENSES Fi" 2015 &udg" OFi&d Aobml 3rd FBdioM 6'3476 (As>lL -d) %of ec B"M PriorYeu OlAMM Expenses: ll CA $14,302,935 Vi lagemmd sq,100 130,0 7 -&1111 <= 73D9A3 92,18x2 117,IM 4'illage -Mmo er 225,504 317,033 71.13513 317))33 228,435 3MG21 HummFEs=es 244,462 341,443i 71.1F0'So 341.443 217,779 247 ,515 Fimaum 592.513 731.61!0 79.1541 731.619 153.101 6144018 Lmfi*ma&mTechnoloT' 286,636 430,8W &55-4513 43D" 244,617 337,134 Village Atta ey 1 6,128 14[,04 77.23511 14DDE 97 .212 132 WS VffiapC7odc 267,107 32 -052 9 :2-04.5 <=M 32-05] 114,144 2MA36 Gel S-Eniaes -V i1b?e HI]L 8b,1i19 1,364,059 118,245 7a? a° D Ilan 73,765 0390 Palice & Fire: Pnlim :97[7745 9P7-T 1RR 72') 14, 8.117;.4661 i.M.111 5im41i{ Fire Rescue 2 ,339,883 3,131,211 73.791h 3,171,211 2,125�2d 2,941,779 Cieneml S-EnsD s -Public SaL-iv 91,810 fi,402,439 110,414 32-7M. 1%35D Sd.M 114,149 Pabdc'womks: Public l -cds Adis 239,M 24%411 82-55 253-03 345,627 345,558 smmm a 1,149,381 1,445,645 76855is 1,495,645 LMIR36 I- 5'.3,271 Foodr,+ 5en7oE5 431,495 655,625 CO-815is 652975 337 ,303 452,124 Streak &{,words 936,642 1,486,252 62-" -h 1,472-305 M.779 1-15M513 VehKILL p;* a 272.218 3,02-9,012 428,42? 6.3.46533 425.923 239.21)9 294,20 €'�� De1�elOPmoenf & iPlarmJm� CAmmKmitv Pimnin 266,339 514,085 51-815is 3115-034 '_03, 299,49 Bidldilq 528,5 ^6 675,511S 78255 675.516 433,008 5a7,033 Co k EnfamEen 93.263 $818,179 152= 61 -2754 15'.x) . 10.632 142,145 LR74lf'P Smices: L3'brM' 564,436 740,461 71JMo 79DAI 548,602 746,500 REcmdm 716,892 1,019,2x& 7-134h 1,015,311 a34,54 1 -1626& PDd 154,307 33 244 4-5,Mo 336,U4 231.30 344.E47 SPaciaL E-Lmm 411,116 l ,500 60..81510 IOD -500 62,665 a5,142 tennis 345#.985 1,861,737 561,555 6S -04510 5111555 334,624 45003 Oa ff CTMvrMoem: DeIx wMEe - - ao2% - - - C tsr ange y - - 0 oa% - 1.142 1,142 Nuu -tea ueWal 2t5l :493 --- 451,493 373,974 699291 }739 7- 42,J86 32z363 Tou].Expenditwes "13MI 5 19,774,171 72-13% ]9,557,mo 401-019 13,7:0,3,19 Easegue Osw E3,jmu2,r 5 3155GAOG SBA 3 M5,746 3 2,►18.9c+S 5- Ok;A = OtbeefTm soxr[es(csm) AVjjiuj#UiLLdFi,i:lAe.7.0 - Thms_fen 1n 1,643,500 1,6 f3,5CG r_:n. CU (1,949,246) {1,449,246} (30i,746j (27.,.s q (33,ODO) Total cther fmancmgmm -cn (vss) (XI6,746) (S6 3Sj (1951746) (3'lfr�6Q� 03,3" i�C Chaurge S 3,250,560 - - ?,IF10,rd9 MAN- 10 Preliminary General Fund 3rd Quarter Financials a) The General Fund Unassigned Fund Balance as of September 30, 2014 is $12,308,365. b) At the end of the 3rd Quarter, General Fund Revenues are tracking about $1,320,163 or 7.98% above prior year. c) Village Department expenses are generally on target with the Village's budget plan (At 3rd Quarter, total department expenses are tracking at 72.33 %). Some areas that are above the 75% benchmark are due to the following: Village Council (76.18 %) - Annual Audit, Advisory Board Dinner Village Attorney (77.23 %) - Labor Attorney Village Clerk (82.94 %) - Election Expense Police (78.21%) - Police Overtime Expense General Services — Public Safety (82.78 %) — Bunk Room Renovation Continued on next slide... 11 Preliminary General Fund 3rd Quarter Financials (continued)... Public Works Administration (82.25 %) Work Order Management Software, Contract Management Software, Annual Parking Agreement, PW Radios Building Department (78.25 %) — Addition of one full -time Administrative Coordinator position d) At the end of the 3rd Quarter, General Fund overall (preliminary) financials indicate that revenues exceed expenses by $3,250,560 (compared to $2,640,559 at this same time last year). 12 FY 2015 Year -End Projections — General Fund As Projected by Departments Revenues = $ 1918321884 Expense = $ 19,905,802 Net = ($72,918) Note: Updated year -end projections will be provided in August. XAn,CaRC. Twee: A13- V.IiI —TSi Y3 L -d1t[� Sa�:•LCa Tom.:::: rmnrhl rte- Yecr. '3aLee Sc Use Tmes I1CmmgL dR Pmm2l6 1nt'rporam u t %L clmcae far E,enzcn F 111E+4 N' FLM 17M1113- Tl d"I Y41 3iAc arsa &Or Fwtsa Tor= F-LLtaf AFFffCVr1W Ltimd.11eI C 1'4�I1.[ Y11MIW 1114 Tenml Kwmm •s: F.apr Mil ■■ Y-, ,mamant: - 111>.� 1Y+i M1111�Y1 Hnman ]3Weameas 1'mavc e lnfimmimbm Techno1_a?.-- V it l mtW A 1111111 Yy VlLlagc Clr.rL {'.moral ServJcee -VUh" II21 Pil11C Y & F I— P ME-0 Flm F_ocea-Q { -1.1 cial 3 crrztm 1'vlbc c -t t it D1lhlir LL�rr11�• FvMr -Wo=G J1+Jmdn EMIL Q11 1%#i {in III111114 lara1d)=1a MAtnW=Ca [ :pmXCXML7v 1)%L%-CWPmLCELt & 1- 1nAaL1 C immimm ily Pinim intf B 1di" -Lode 1=mb=rmr l.esaso titLLV[ : Lakrary P]II l v iir F Fs I YA �X 111 I NaoL IC 6,mb- T YIYI 114 I;ANRr •ai Sr OrCh Mc: Ucht sc=suc { G=2iMZe3LCy lti an- =l��aaml 211231 Ei'p mmlar�s Non ]Roranuo Ovor Erpon :¢ Pr�jK:r.G 1`11:1ia- 41 ill All 09•351 :1i (IWAOr13 t 114?96K 7L In.Iq+4.M -i 3,193,017 331,034 .2,277,366 1, L3 b,5 51 011,018 I ,253, 0616 277.64H 140. 2M. 147 1,4,145 3Y40,113 d 1,341•, d33 1,116,'1D1 i1R7li9 I,SafjfJ 1. 137.9 751 397,033 2.31 10999 91 �i1a 783.941 1{14,954 R8 7 c- 1 ,1 alt. NO lr nm 74QS) 127 JWA 1.P.93.1.3" 10.3d5.831 L24.23''151 I 1 !.1 GH 11937,9 11A.011 331,034 297,513 ms.51tF 011,018 415.247 337.134 140. 13x,77R 331,513 3Y40,113 d L29 -91& IU3.965 3,500,236 3,370,463 3,224.7-DE 2,041,77D LIXJt3 111,119 200,001? 345,359 1, � S d,5i11 I ,5521:, d Fl 595 -252 +52.114 1,181.4 1) 1.19 &41* 590,174 294.. 2 i1R7li9 kR0.441 2}4,730 397,033 L26,268 vu. 783.941 746.5M 4R 13 IN 1 ,1 alt. NO M V11 31I,g9 � 99.025 16. W2 _i9 7 -3 49A R43 1,142 34P.0112 332, 363 ]LIP-MS-8112 1 5 {72.91111 3 1 1-65.43-2 13 Tax Distribution Schedule Millage Rate Distribution Tvae Current Tax Distribution #1 Current Tax Distribution #2 Current Tax Distribution #3 Current Tax Distribution #4 Current Tax Distribution # 5 Current Tax Distribution # 6 Current Tax Distribution # 7 Current Tax Distribution # 8 Current Tax Distribution # 9 Current Tax Distribution # 10 Current Tax Distribution #11 Current Tax Distribution #12 Current Tax Distribution # 13 Investment Earnings Investment Earnings Investment Earnings Tax Sale Distribution Delinquent Tax Distribution Delinquent Tax Distribution Delinquent Tax Distribution Delinquent Tax Distribution Adjustments (payments) Total Ad- Valorem Less 5% Budgeted Ad- Valorem (95 %) Actual receipt as % of budgeted ad- valorem Actual receipt as % of total ad- valorem Fiscal Year 2013 Fiscal Year 2014 Fiscal Year 2016 6.9723 mils 6.8731 mils 7.3300 mils Amount Amount 1/7/2013 (4,031.23) Amount Date Received 2/27/2013 1,043.64 Date Received 3/26/2014 Date Received 11/8/2012 $ 135,400.24 5/28/2014 11/8/2013 $ 142,446.38 11/7/2014 $ 161,626.21 11/21/2012 620,132.21 11/20/2013 965, 054.31 11/26/2014 2, 383, 040.51 12/5/2012 2,318,469.46 11/27/2013 1,705,277.84 12/3/2014 2,108,419.57 12/12/2012 3, 616, 587.06 12/4/2013 2, 277, 563.97 12/10/2014 2, 680, 671.16 12/26/2012 761,120.26 12/11/2013 1, 889, 666.75 12/24/2014 1, 737, 926.73 1/16/2013 786,390.72 12/23/2013 990,363.54 1/14/2015 480,486.64 2/13/2013 597,795.53 1/15/2014 627,371.62 2/11/2015 527,785.63 3/13/2013 212,817.30 2/12/2014 407,038.68 3/11/2015 225,177.80 4/10/2013 414,101.74 3/12/2014 193,969.74 4/8/2015 567,471.77 5/15/2013 196,776.46 4/9/2014 412,335.24 5/13/2015 192,973.97 6/19/2013 103,950.70 5/14/2014 190,233.93 6/10/2015 54,485.49 6/11/2014 80,516.27 7/2/2014 215,924.41 1/23/2013 1,336.15 4/16/2014 218.54 4/15/2015 4/17/2013 - 8/6/2014 81.33 7/3/2013 185, 007.98 1/7/2013 (4,031.23) 1/29/2014 2/27/2013 1,043.64 3/26/2014 5/29/2013 13, 351.38 5/28/2014 8/28/2013 21, 970.91 8/27/2014 (830.00) Total $ 9,981,390.61 Total $ 10,362,899 (518,145) $ 9,844,754 101.39% 96.32% 7,201.06 1/28/2015 11, 833.10 4/29/2015 28,311.91 10,146.93 (861.00) $ 10,164,694.66 T $ 10,498,189 (524,909) $ 9,973,280 101.82% 96.73% 249.72 1,342.94 10, 775.26 (951.00 11.131.482.40 $ 11,795,354 589,767) 11,205,58 99.34% 94.37% 4 Section 2 FY 2016 Proposed Budget — Personnel Changes Personnel Summary Review of FY 2016 Position Changes 15 Personnel Summary GENERAL FUND F/T P/T Prior Year = 136 66 Proposed = 137 67 +/- +1 +1 TOTAL (both funds Prior Year = Proposed = F/T P/T 144 131 145 132 +1 +1 COUNTRY CLUB F/T P/T Prior Year = 8 65 Proposed = 8 65 +/- no change Note: Additional personnel changes are being evaluated and will be proposed to Council during the Budget Workshops. Those changes will be incorporated into the final budget when approved. 16 Estimated FY' 16 Salary Impact - ($71,815) $42,241 $34,588 $ 71,815 $9,745 $12,378 $6,944 Net = increase of 1 FT position & 1 PT position. Total estimated salary impact = $105,896 17 FY 2016 Position Changes Department Current New Position Comment Position Human HR Coordinator N/A - Position Department reorganization Resources deleted (change implemented temporarily in FY 2015) Human N/A Human Resources Department reorganization Resources Specialist (PT) (change implemented temporarily in FY 2015) Human N/A Administrative Department reorganization Resources Assistant (FT) (change implemented temporarily in FY 2015) Building N/A Administrative FT position needed to meet increased demand and Department Coordinator (FT) maintain service (change implemented temporarily in FY 2015) Finance Accounting Accountant (FT) Conversion of two (2) FT Accounting Clerk positions Clerk (FT) to Accountant positions Fire Rescue Firefighter/ Driver /Engineer (FT) 3 Positions reclassified as per CBA Medic /EMT (FT) Sanitation Sanitation Sanitation Driver/ Conversion of three (3) FT Sanitation Collector Collector Operator positions to FT Sanitation Driver /Operator positions Estimated FY' 16 Salary Impact - ($71,815) $42,241 $34,588 $ 71,815 $9,745 $12,378 $6,944 Net = increase of 1 FT position & 1 PT position. Total estimated salary impact = $105,896 17 Section 3 FY 2016 Proposed Country Club Budget Country Club Organizational Chart Country Club Revenue /Expense Charts Country Club Budget Highlights Country Club Budget Summary m Country Club Organization Chart Golf Operations Director of Golf f FT First Assistant Golf Pro 1 FT Outside Service Coordinator 1 FT Outside Service Attendant 8 PT Golf Shop Attendant T PT Driving Range /Ranger 11 PT Member Relations Coordinator 1 PT Sales & Marketing Rep 1 PT Residents of The Village of North Palm Beach Village Council T Village Manager Administrative Support Accounting Clerk 1 FT Note- This position is located ire the Finance Department and 1s supervised by the Finance Director. VILLAGE BOARDS Golf Advisory Board Food & Beverage Operations Director of Food & Beverage 1 FT Kitchen ManagerlChef 1 FT Assistant Restaurant Manager 1 FT Banquet Event Coordinator 1 FT Line Gook 6 PT Service Personnel 20 PT Dishwasher 6 PT Snack Bar Attendant 6 PT Summary: Channe: FT =B No Change PT =66 19 Golf Merchandise Sales = $185,000 Sale of Surplus = 112,000 Tournament Proceeds = 3,000 Golf Grip Sales = 1,200 Interest rnings = 10,000 Rental-Golf Clubs = 43,000 Rental-Lockers = 2,000 Rental-Bag Room = 12,500 Golf Handicap Service = 2,400 Golf Ball etrieval = 3,000 Golf Les ons = 140,000 ■ Food & Beverage $ 789,Di5 19AM ■ Greens Fees X913,172 22.49°' Country Club Revenues other 12.6 ■ Driving Range �3o4,95a 7.511% Total Revenues = 4F059,7 4 ■ Membership �GD9,4�5 0 Cart Rental/WalkirgFee $928,599 22.81% 20 Country Club Expenses (by Category) ' Capin $20,01 0.495 Operating $2,119,267 52.20% Debt Service $645,151 ' 15.89% Personnel t1 71A qqq ce- Property & !ral Liability '59,013 1.45% ig Costs 0 —> 53.66% 21 Country Club Expenses (by Department) Administration Insurance- Property & $105,286 General Liability 2.59/ $59,013 Food & Beverage 1.45% $929,195 22.89% Golf 2,966,270 73.07% 22 FY 2015 -2016 Budget Highlights u31il.el- K) f ieiiYbe Y'S liiI)- s ? -U Tree err Nmriliri- o-)f Rc�>>nfl; 44,200 Perystrunel EU%hlighb�: "C,mplxycc Salaries 969,935 *P.rrTI4,ycr. Brnrfita Total Personnel Cars#s 1121 -61333 29.96% Operating Highlighm =Ga1fC -causc Maautrnamcc Contract 1,1067,' 19 *{:rm of Ke.vrrayr. Mcmr.hRndisr. *L Jtiiliti r'.-; 181 'Vph *+most of Gol f Merchandise 12b.250 *LViatenal : &- Supplies 9b,950 *Charg-e Gard Fees 615,09-5 *Niarkedng & Adverrising 39,000 'R rpau s & hL- -L iu[-Mauer 68,f,93 -"N-LITW: L yf ilri al LialjiliL y ~9,413 TotalOperating -osts :S 2.17:9. 230 53.66% Debt sere -irc: *Loan (Golf C.cw-se Reno% - motion) 399,151 *GalfCart Lease 247,000 1'ntarl 11W tit !-�Pv %ire [ - Fbpjtn l (311RO}" *1'rmr.ha_ar a,ftvm (,!) I r-L i-ng Kangr.. golf Hall Il-i�pr.nar -r-a T trial Oa pii a l Oull:t }• Tntml Fisea] Yr-ar 2.1115 -20162 C;nnnh-v C1id-m Budget ?!], {}I][1 -645,IFI $ 20,000 15.89% ME O R09 S 410 591764 23 Country Club Budget Summary - Revenues 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 FY2016 Budget Golf F & B 304,953 609,935 874,771 53,818 913,172 140,000 3,000 185,000 271,745 504,965 112,000 64,100 12,305 Total Revenues 3,260,749 789,015 Total Budget = $4,059,764 10, 10,000 4,059,764 3,916,041 1 3.67% 3,656,636 An increase in total budget of 3.67% or $143,723.00 from current year. 24 FY 2015 % Increase / Actual Total Original Budget (Decrease) 9/30/2014 504,965 529,000 -4.54% 403,086 $ 304,953 0.13% $ 283,320 $ 304,548 609,935 578,045 5.52% 548,275 76,405 84,904 874,771 863,931 1.25% 854,057 53,818 42,902 25.44% 41,249 913,172 926,601 -1.45% 876,003 140,000 140,000 0.00% 167,292 3,000 2,700 11.11% 2,587 185,000 185,000 0.00% 182,063 - 0 0.00% 0 10,000 4,059,764 3,916,041 1 3.67% 3,656,636 An increase in total budget of 3.67% or $143,723.00 from current year. 24 - 0 0.00% 0 271,745 250,000 8.70% 208,906 504,965 529,000 -4.54% 403,086 - 112,000 0 0.00% 0 )00 10,000 8,410 18.91% 10,930 - 76,405 84,904 - 10.01% 78,868 10,000 4,059,764 3,916,041 1 3.67% 3,656,636 An increase in total budget of 3.67% or $143,723.00 from current year. 24 Country Club Budget Summary - Expenses EXPENSES Golf FY2016 F & B Budget Admin Total FY 2015 Original Budget % Increase/ (Decrease) Actual 9/30/2014 Personnel: Salary & Benefits 621,319 528,907 66,107 1,216,333 1,194,098 1.86% 1,115,754 Operating: Accounting & Auditing - - 7,000 7,000 7,000 0.00% 5,379 Charge Card Fees 55,695 10,400 - 66,095 61,964 6.67% 66,884 Contractual Services 1,139,519 23,000 4,144 1,166,663 1,137,863 2.53% 1,130,673 Entertainment - 8,000 - 8,000 8,000 0.00% 4,158 Rental- Equipment/Uniform, etc. 7,500 10,100 6,250 23,850 18,000 32.50% 20,717 Legal Fees 10,000 10,000 10,000 0.00% 4,900 Lessons 52,000 - - 52,000 52,000 0.00% 47,296 Marketing & Advertising 35,000 4,000 - 39,000 35,500 9.86% 22,595 Materials & Supplies 58,900 27,250 4,800 90,950 89,461 1.66% 60,622 Merchandise 120,250 246,200 - 366,450 383,590 -4.47% 327,819 Repairs & Maintenance 55,248 13,350 - 68,598 55,679 23.20% 129,702 Solid Waste Disposal - - - - 0 0.00% 0 Utilities 133,433 44,888 2,985 181,306 194,342 -6.71% 191,538 Other Operating Costs 22,255 13,100 4,000 39,355 40,870 -3.71% 59,157 Capital: Capital Outlay Debt & Other: Debt Service Golf Cart Lease Insurance -Prop & Gen Liab Contingency Total Expenses 20,000 398,151 247,000 - I - 1 20,000 0 0.00% 41,720 398,151 398,151 0.00% 398,159 247,000 140,000 76.43% 135,662 59,013 59,013 55,809 5.74% 48,170 - - 33,714 - 100.00% 0 4,299 1 4,059,764 3,916,041 3.67% 3,810,904 Revenues over (under) expenses $ 294,479 $ (140,180) $ (154,299) $ - - $ (154,268) 5 Section 4 FY 2016 Proposed General Fund Budget General Fund Organizational Chart General Fund Revenue /Expense Charts General Fund Operating Highlights General Fund Budget Summary 26 General Fund Organization Chart Village Clerk 3 FT Village Attorney Residents of The'dillage of North Pairn Beoch dl�age CQURc II Pillage manager 2 F7 t T * IF T Human Infvrn8ti7n (onlnluiiity Finance Resources Terltinaio;y DSvelopn3en# Public Police Works 7Z 1 F 36 FT 3F! 12 FT' -1 =_.i D'T 2 PT ( +1'- 35 FT 13 PT } PT 32 Volunteers 1UILLAGE BOARDS + Audit Commirtee • Business Advisory Board • Construction Board of Ad] ustment • Goif Adv scry • Li3rary Advisory • Pension Boards + Planning Corr mission • Recreation Advisory +Waterway,- Board • Zoning 6nard of Adjus went Fire Rescue Library 24 FT 7 F 0 PT 9 PT 18 Vclunteers PaFks & Recreation 6 FT 43 PT Summary: Change: 137 Fr -1 FT 67 3T +1 F- 23 Volunteers 27 General Fund Revenues Charges for Services $2,175,257 Intergovernmental 10.43% $1,389,214 6.66% Licenses & Permits $1,132,700 5.43% Sales ands Use Taxes + $277,604 1.33% Franchise. Fees $1,136,551 5.45% Utility Service Taxes $2,183,017 10.47 Fines & Forfeitures $63,835 0.31 %. Investment Income $46,360 0.22% Miscellaneous $35,000 0.17% Total Revenues = $20,855,392 Ad- Valorem Taxes $12,415,854 59.53% w General Fund Expenses (by Department) Reserves & Other $1,140,338 5.47% Leisure Services $2,453,698 11.77% � Community Developmen $1,527,146 7.32% Public Works $4,474,064 21.45% General Government $2,625,013 12.59% Police and Fire $8,635,133 41.40% Total Expenses = $20,855,392 29 General Fund Expenses (by Category) A lease option is currently being explored in lieu of the purchase of a replacement Ambulance and Garbage Truck. An annual amount of $110,308 has been budgeted in the upcoming year as a debt service for the lease, which offsets the $507,500 estimated capital replacement cost of these vehicles. _ Debt Service Transfer Ou t $110,308 $656,056 Operating 0.53% 3.15% $5,463,117 26.20% An appropriation of four - tenths of a mil for a total of $656,056 is / to be transferred to the Capital Projects Fund to finance the General Fund's Capital Improvement Plan. Personnel $14,625,911 70.13% 30 General Fund Operating Highlights Description Contractual Services * Maintenance Contract (Grounds & Athletic Fields) * Consolidated Dispatch * Community Development Lease Agreement * Custodial Services Utilities * Electricity * Gas * Telephone & Data * Water & Sewer Materials & Supplies * Materials & Supplies * Office Supplies * Computer Supplies * Auto Parts Supplies * Library Materials 500,000 351,708 48,800 106,164 310,333 22,684 80,688 85,677 570,034 46,250 94,700 97,500 87,000 Recreation Program Expenses (offset with Recreation Program Revenues) Property /General Liability Gas, Oil & Lubricants Continued on next slide... Amount 1,327,667 499,382 303,850 373,974 274,972 31 General Fund Operating Highlights (continued...) Description Repairs & Maintenance • R & M Automotive 77,900 • R & M Building & Grounds 237,000 • R & M Machinery & Equipment 38,163 • R & M P.A. & Communication Systems 19,500 • R & M Storm Drainage System 75,000 • R & M Irrigation System 7,500 • Street Striping 10,000 • Tree Trimming 2,500 Legal Fees Solid Waste Disposal Uniforms / Uniform Rental Travel, Training & Conferences Special Events Professional Services * Development of Master Plan & Economic Development 250,000 * On -Line Performance Evaluation System (2nd year renewal) 19,846 * Tennis Court Maintenance 36,000 * Building Department Inspection Services 15,000 * Grant Management Services 15,000 * Professional Services for Streets & Grounds Maintenance 15,000 * Professional Services for Facility Services 25,000 * EMS Director Fee 14,400 Total Fiscal Year 2015 -2016 Operating Costs Amount 481,703 140,000 89,500 71,800 110,137 110,000 427,695 $ 5,463,117 2 General Fund Budget Summary - Revenues An increase of 5% (or $992,286) in total budget from current year. Millage = $7.57 Mils Total Budget = $20,855)392 kriginal FY 2015 %Increase / Actual FY 2016 Budget Budget Decrease 09/30/14 Revenues Taxes: 1 Ad- Valorem Taxes Utility Service Taxes Franchise Fees Sales & Use Taxes Licenses & Permits Intergovernmental Charges for Services i► Fines & Forfeitures Interest Reserve for Future Tax Relief Appropriated Fund Balance Miscellaneous Total Revenues: 12,415,854 2,183,017 1,136,551 277,604 $ 16,013,026 1,132,700 1,389,214 2,175,257 63,835 46,360 35,000 20,855,392 11,205,587 2,222,693 1,129,000 268,668 1,054,600 1,376,282 2,347,191 77,335 40,250 102,000 39.500 19.863.106 10.80% - 1.79% 0.67% 3.33% 7.41% 0.94% - 7.33% - 17.46% 15.18% - 100.00% 0.00% - 11.39% $ 10,154,695 2,277,366 1,232,668 266,147 1,344,652 1,367,379 2,313,099 109,939 16,068 273,808 19,355,821 33 General Fund Budget Summary - Emenses Expenditures General Government: Village Council Village Manager Human Resources Finance Information Technology Village Attorney Village Clerk General Services- Village Hall Police & Fire: Police Fire Rescue General Services- Police & Fire Public Works: Public Works Admire Sanitation Facility Services Streets & Grounds Vehicle Maintenance Community Development & Planning: Community Planning Building Code Enforcement Leisure Services: Library Parks & Recreation Pool Special Events Tennis Reserves & Other: Debt service Contingency Transfers Out Non - Departmental Total Expenditures FY 2015 Original % Increase/ FY 2016 Budget Budget (Decrease) Actual 09 /30/14 132,717 130,083 2.02% 117,168 331,527 317,033 4.57% 318,021 347,982 341,443 1.92% 297,515 781,048 731,648 6.75% 614,618 422,889 430,800 -1.84% 337,134 140,000 140,000 0.00% 132,778 338,138 322,052 4.99% 296,636 130,712 2,625,013 118,206 10.58% 103,965 5,125,855 5,073,868 1.02% 5,570,463 3,336,328 3,171,211 5.21% 2,941,779 172,950 8,635,133 106,550 62.32% 114,149 270,229 253,205 6.72% 345,558 1,556,324 1,495,648 4.06% 1,523,271 644,601 652,978 -1.28% 452,124 1,563,430 1,472,308 6.19% 1,158,450 439,480 4,474,064 428,927 2.46% 294,292 542,375 846,025 138,746 1,527,146 365,034 48.58% 675,516 25.24% 152,222 -8.85% 810,552 790,961 2.48% 996,053 1,015,311 -1.90% 191,167 336,324 - 43.16% 101,000 100,500 0.50% 354,926 2,453,698 561,558 - 36.80% 110,308 j CIP Transfer = $6567056 1 0.00% - 0.00% 656,056 305,746 114.58% 373,974 1,140,338 373,974 0.00% 20,855,392 19,863,106 5.00% 289,444 587,033 142,145 746,500 1,162,660 344,847 85,192 450,893 1,142 323,000 322,563 19,073,339 Section 5 5 -year CIP and FY 2016 Capital Outlay CIP Fund Recap FY 2015 Capital Projects Outstanding FY 2016 -2020 5 -year CIP Summary (by Category and by Department) FY 2016 Capital Outlay Projects List 35 CIP Fund Recap Transfers in: Resolution / Ordinance Amount FY 2011 Transfer in Resolution # 2011 -45 $ 817,942 FY 2012 Transfer in Resolution # 2012 -61 500,000 FY 2013 Transfer in Resolution # 2013 -58 265,000 FY 2015 Transfer in (Two tenths of a mil) Ordinance # 2014 -09 305,746 FY 2015 Transfer in Ordinance # 2014 -10 1,643,500 Total Transfers in $ 3,532,188 Less: Purchases Description Resolution # Amount Fiscal Year 2013 (476,381) Fiscal Year 2014 (832,850) Fiscal Year 2015 Purchase: Two Sanitation Front -Load Collection Trucks 2014 -70 (507,058) Purchase: Grapple Refuse Collection Truck 2014 -74 (142,943) Purchase: Library Windows 2014 -75 (71,500) Purchase: Police & Fire Vehicle Replacement 2014 -77 (166,032) Purchase: PW Ford F550 Crew Cab Truck Purchase 2014 -78 (51,639) Purchase: PW Boat 2014 -79 (12,000) Purchase: Pool Heater 2014 -81 (44,830) Purchase: Gym Divider 2014 -83 (9,385) Purchase: Virtualization Hardware & Software 2014 -92 (49,624) Purchase: PW & Library Re -roof 2015 -08 (199,749) Purchase: Commercial Account Front Load Dumpsters 2015 -13 (118,200) Purchase: Pool Chemical Controller 2015 -15 (12,941) Purchase: Energy Conservation Retrofits 2015 -24 (30,000) Purchase: Replacement Boat Engines 2015 -31 (22,500) Purchase: Hydraulic Extrication Equipment 2015 -32 (70,510) (1,508,911) Total Purchases $ (2,818,142) CIP Fund Available Balance Available Balance = $7149046 $ 714,046 36 FY 2015 Capital Projects Outstanding Department Project Estimated Cost IT LPR Cameras & Trailers $74,000 (on 7/23/15 agenda) Public Works Earman River Irrigation Pump Station 80,000 Public Works PW Site Drainage & Lot Resurfacing 130,000 Public Works PW Vehicle Work Bay 50,000 Fire Rescue Power -Lift Stretchers 67,000 TOTAL $4019000 CIP Available Balance = $71046 Outstanding Projects = (401,000), Remaining Balance = $313,046 37 /tal 5 -yV CAP To FY 2016 -2020 5-Year CIP Summary 7 ,g (By Category) -,. FY 2016 ... Automotive $1,149,368 $1,170,825 $505,325 $270,500 $713,500 $3,809,518 Community Development $20,000 $20,000 Fire Rescue $250,000 $500,000 $35,000 $400,000 $1,185,000 Food & Beverage $15,000 $15,000 Golf $458,000 $11,000 $469,000 Police $143,868 $143,700 $155,600 $159,500 $163,500 $766,168 Public Works $297,500 $507,125 $288,725 $111,000 $150,000 $1,354,350 Construction & Major Renovation $2,520,000 $445,000 $225,000 $125,000 $125,000 $3,440,000 Parks & Recreation $2,365,000 $190,000 $2,555,000 Public Works $155,000 $255,000 $225,000 $125,000 $125,000 $885,000 Machinery & Equipment $260,000 $99,500 $118,000 $117,000 $594,500 Fire Rescue $67,000 $117,000 $184,000 Golf $20,000 $20,000 Parks & Recreation $20,000 $12,000 $15,000 $47,000 Police $36,000 $36,000 Public Works $220,000 $87,500 $307,500 Playground & Outside Equipment $45,000 $45,000 $90,000 Parks & Recreation $45,000 $45,000 $90,000 Grand Total 3,929,368 $1,760,325 $848,325 $557,500 $838,500 $7,934,018 FY 2016 total = $1,371,368. $3,929,368 less the following: $2.1 m for the Anchorage Park Phase 2 project which is dependent on grant funding and $458k for a golf cart capital lease. 38 r C �P = FY 2016 -2020 5 Year CIP Summary Total 5 -y �7 ,9 34,o�g (By Department) i Id Community Development $20,000 $20,000 Automotive $20,000 $20,000 Fire Rescue $250,000 $500,000 $102,000 $117,000 $400,000 $1,369,000 Automotive $250,000 $500,000 $35,000 $400,000 $1,185,000 Machinery & Equipment $67,000 $117,000 $184,000 Food & Beverage $15,000 $15,000 Automotive $15,000 $15,000 Golf $478,000 $11,000 $489,000 Automotive $458,000 $11,000 $469,000 Machinery & Equipment $20,000 $20,000 Parks & Recreation $2,385,000 $247,000 $15,000 $45,000 $2,692,000 Construction & Major Renovation $2,365,000 $190,000 $2,555,000 Machinery & Equipment $20,000 $12,000 $15,000 $47,000 Playground & Outside Equipment $45,000 $45,000 $90,000 Police $143,868 $143,700 $191,600 $159,500 $163,500 $802,168 Automotive $143,868 $143,700 $155,600 $159,500 $163,500 $766,168 Machinery & Equipment $36,000 $36,000 Public Works $672,500 $849,625 $513,725 $236,000 $275,000 $2,546,850 Automotive $297,500 $507,125 $288,725 $111,000 $150,000 $1,354,350 Construction & Major Renovation $155,000 $255,000 $225,000 $125,000 $125,000 $885,000 Machinery & Equipment $220,000 $87,500 $307,500 Grand Total $3,929,368 $1,760,325 $848,325 $557,500 $838,500 $7,934,018 39 FY 2016 Capital Outlay - Country Club Department Golf Driving Range Golf Ball Dispensers (2) Golf Cart Lease (80 carts /GPS /(2) carry -alls) Total Fiscal Year 2015 -2016 Capital Outlay (Includes Golf Cart Lease) Total Fiscal Year 2015 -2016 Capital Outlay (Doesn't include Golf Cart Lease) 2000 458,000 Amount i :111 $ 478,000 $ 20,000 FY 2016 Capital Outlay - General Fund Department Police Vehicle Replacement - Unmarked Taurus (1) Vehicle Replacement - Marked Black/White Taurus (3) Fire Rescue Ambulance Public Works Machinery & Equipment: Front Load Sanitation Collection Truck Front Load Dumpsters Curotto Can Automated Collectors (2) Sanitation Service Vehicle Improvements: Energy Conservation Retrofits Asphalt Resurfacing - Streets / Alley Village Sidewalks Parks & Recreation Irrigation Equipment (Community Center) Community Center Parking Lot Resurfacing Athletic Field Fence Replacement Anchorage Park Phase 2 ( *) * Subject to approval of grant funding 35,268 108.600 250.000 257,500 170,000 50,000 40.000 517,500 30,000 100,000 25,000 155,000 20,000 40,000 225,000 100.000 Total Fiscal Year 2015 -2016 Capital Outlay (Includes Anchorage Park Phase 2 Project) Total Fiscal Year 2015 -2016 Capital Outlay (Doesn't include Anchorage Park Phase 2 Project) Amount 250,000 672,500 2,385,000 1 $ 3,451,36 $ 1,351,36 Section 6 FY 2016 Budget Recap ➢ General Fund Unassigned Fund Balance ➢ General Fund Millage Options ➢ FY 2016 Proposed Budget Summary ➢ FY 2016 Proposed Budget Recap 42 General Fund Unassigned Fund Balance FY 2016 General Fund Unassigned Fund Amount of Reserve Budget Balance as of 1011115 As a% of Available for # of (Millage Rate = $7.57) ( *) Budget Reserve Amount spending months $ 20,855,392 $ 10,664,865 51% $ - current 6.14 17% $ 3,476,594 $ 7,188,271 2.00 25% $ 5,213,848 $ 5,451,017 3.00 30% $ 6,256,618 $ 4,408,247 3.60 135% $ 7,299,387 $ 3,365,478 4.20 40% 2,322,708 4.80 42% $ 8,696,698 $ 1,968,167 5.00 45% $ 9,384,926 $ 1,279,939 5.40 50% $ 10,427,696 $ 237,169 6.00 ( *) Calculated below: FYE 2014 Balance FY 2015 Use: CIP Ending Balance $12,308,365 (1,643,500) $10,664,865 43 FY 2016 Millage Selection Options FY 2015 Millage Rate FY 2015 Ad- Valorem Proceeds FY 2015 GROSS Taxable Value FY 2016 GROSS Taxable Value FY 2016 BUDGETARY Taxable Value (95 %) FY 2016 Rolled Back Rate 7.3300 11,205,587 $ 1,609,188,844 Increase in GROSS taxable valu S 117,273,551 7.3% $ 1,726,462,395 $ 1,640,139,275 71F.3FE M Calculations for selection of milla a rate: Millage Table 1.00 MIL, $ 1,640,139 .75 MIL $ 1,230,104 .50 MIL $ 820,070 .40 MIL $ 656,056 .25 MIL $ 410,035 .20 MIL $ 328,028 .10 MIL $ 164,014 Calculations for selection of milla a rate: Millage Rate Ad- Valorem Increase / (Decrease) over 2015 Ad- Valorem % increase/ (decrease) over FY 2016 RBR Retain FY 2015 Millage Rate 7.3300 $ 12,022,221 $ 816,634 6.56% Y 2016 Rolled Back Rate 6.8789 $ 11,282,354 $ 76,768 0.00% Millage Rate Required to retain FY 2015 Ad- Valorem 6.8321 $ 11,205,587 $ - -0.68% Y 2016 Majority Vote Rate 8.2481 $ 13,528,033 $ 2,322,446 19.90% Y 2016 Two - Thirds Vote Rate 9.0729 $ 14,880,820 $ 3,675,233 31.89% IStatutory Maximum 10.0000 $ 16,401,393 $ 5,195,806 45.37% kanager's Proposed Rate 7.5700 $ 12,415,854 $ 1,210,268 10.05% :J Manager's Proposed Rate of 7.57 mils... • Includes a CIP transfer of $656,056 (4/10 of a mill). • Establishes the maximum millage rate that can be set by Council in September. , FY 2016 Proposed Budget Summary Total Budget: Personnel Operating Capital Debt Service Transfer Out Millage = $7.57 Mils $ 14,625,911 5,463,117 0 110,308 656,056 Country Club Total $ 11216,333 $ 15,842,244 21178,280 71641,397 20,000 20,000 645,151 755,459 0 656,056 Contingency 0 0 0 Total $ 20,855,392 $ 4,059,764 $ 24,915,156 Total Positions: Position Type General Fund Country Club Total Full -Time 137 8 145 Pa rt -Ti me 67 65 132 Tota 1 204 73 277 45 RECAP: Manaaer'q "Proposed" FY 2016 budget Q Establishes a "tentative" Millage Rate at 7.57 Mils. Q Provides a balanced budget for FY2016. t Q Provides for employee wages in accordance with bargaining y u n its. Q CIP Transfer of $656,056 (4/10 of a mill). Q No reduction of Village services! W. Section 7 FY 2016 Tentative Millage Rate ➢ Establish a "tentative" Millage Rate ➢ Set lst Village Public Hearing Date 47 Tentative Millage Rate Choose to establish a millage rate up to 3.2431 with a simple majority vote of Council. Choose to establish a millage rate between 3.72432 and 9.0729 with 213 vote of Council �. Choose to establish a millage rate above 9.0729 with a unanimous vote of Council Manager's Proposed Millage Rate is 7.5700 mils ... This sets the maximum millage rate allowed for the Village. Council may reduce this rate for the FINAL Adopted Budget but may not increase it. W. Village Budget Hearings September 2015 September 10th and the 24th Sunday Monday Tuesday Wednesday Thursday Friday Saturday 1 2 3 4 5 6 7 $County Budget 9School Board � r 10 e 11 12 ! t 13 14 15 16 17 18 19 20 21 22 23 24 r 25 26 County Budget I � 27 28 29 30 .• MI FY 2016 Budget Workshop Schedule Day Date Wednesday May 19, 2015 7 — 10 prn Council Goal Setting, Mid -Year Budget Review, CIP Review Wednesday I July 15, 2015 1 7 — 10 prn I Budget Overview — General Fund & Country Club Wednesday July 29, 2015 7 —10 prn Country Club and General Fund Departmental Budgets, Thursday July 23, 2015 7:30 prn Ccurcil Meeting Manage'r's Propnsed Budget PrPsentation Wednesday July 29, 2015 7 —10 prn Country Club and General Fund Departmental Budgets, Golf / Restaurant /Administration /Parks & Recreation /Library/Community Development Wednesday August 12, 2015 7 —10 prr7 General Fund Departrnenta I Budgets: Council /Clcrk/Village Attorney /Village Manager /HR /Finance /IT /Debt & Other Wednesday August 19, 2015 7 -10 pm General Fund Departmental audgets: Police /Fire fescue /Public Works Wednesday August 26, 2015 7 —10 pni Capital Budget; PoliceiPire Rescue /Public Works /Country Club 1a+lafedncsday September 2, 2015 7 10 pm Budget Recap and Millage Discussion Note; The FY2016 Budget Workshop schedule has been developed to serve as a guide only; dates and times are subject to change. 611181 Questions Answers ? 51