FY 2017 VNPB ADOPTED BUDGET
GFOA Budget Award FY 2017
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, 2015.
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 on 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 2017.
Village of North Palm Beach FY 2017 Adopted Budget Page 2 of 297
Guide for Readers FY 2017
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 2017 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, 2016 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.
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Guide for Readers FY 2017
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.
Pay Plan
This section includes the Village’s comprehensive pay plan and pay ranges.
Capital Improvement Plan
This section includes the Village’s ten 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.
Village of North Palm Beach FY 2017 Adopted Budget Page 4 of 297
Table of Contents FY 2017
Main Section
GFOA Distinguished Budget Award ................................................................................................................ 2
Guide for Readers ................................................................................................................................................... 3‐4
Table of Contents ................................................................................................................................................... 5‐7
Introduction .................................................................................................................................................................. 8
Manager’s Budget Message ................................................................................................................................. 9‐14
Organizational Structure ......................................................................................................................................... 15
Village Officials & Administrative Staff .................................................................................................................... 16
Village Boards & Committees ............................................................................................................................. 17‐19
Village Overview / Demographics ...................................................................................................................... 20‐21
Village Zoning Map .................................................................................................................................................. 22
Village History .................................................................................................................................................... 23‐27
Village Departments ........................................................................................................................................... 28‐30
Village Budget at a Glance ....................................................................................................................................... 31
Budget Preparation Process ............................................................................................................................... 32‐35
Fund Structure ......................................................................................................................................................... 36
Basis of Presentation, Basis of Budgeting & Budgetary Accounting .................................................................. 37‐41
Financial Policies ................................................................................................................................................ 42‐45
Debt Administration ........................................................................................................................................... 46‐47
Fund Balance Overview ...................................................................................................................................... 48‐50
Strategic Planning ............................................................................................................................................... 51‐53
Long Range Planning .......................................................................................................................................... 54‐56
General Fund Budget .................................................................................................................................................. 57
General Fund Organization Chart ............................................................................................................................ 58
General Fund Budget Summary .............................................................................................................................. 59
General Fund Revenues ..................................................................................................................................... 60‐72
General Fund Expenses .......................................................................................................................... 73‐78
General Fund Operating Highlights .............................................................................................................. 79
General Fund Department Summaries ......................................................................................................... 80
Village Council .............................................................................................................................. 81‐86
Village Manager ............................................................................................................................ 87‐96
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Table of Contents FY 2017
Human Resources ....................................................................................................................... 97‐104
Finance .................................................................................................................................... 105‐111
Information Technology ............................................................................................................ 112‐117
Village Attorney ........................................................................................................................ 118‐119
Village Clerk ............................................................................................................................. 120‐126
General Services Village Hall ............................................................................................................. 127
Public Safety ............................................................................................................................. 128‐146
Public Works ............................................................................................................................ 147‐159
Community Development.......................................................................................................... 160‐169
Library ..................................................................................................................................... 170‐175
Parks & Recreation ................................................................................................................... 176‐186
Reserves & Other ...................................................................................................................... 187‐188
General Fund Charts and Graphs ......................................................................................................... 189‐192
General Fund Fee Schedules ............................................................................................................... 193‐206
Country Club Budget .................................................................................................................................... 207
Country Club Organization Chart .......................................................................................................................... 208
Country Club Narrative ...................................................................................................................................209‐215
Country Club Budget Summary ............................................................................................................................. 216
Country Club Highlights ......................................................................................................................................... 217
Country Club Revenues ..................................................................................................................................218‐222
Country Club Expenses ...................................................................................................................................223‐228
Country Club Department Summaries ...........................................................................................................229 ‐234
Pay Plan ..................................................................................................................................................................... 235
Pay Plan Narrative ..........................................................................................................................................236‐238
Comprehensive Pay & Classification Plan ......................................................................................................239 ‐242
Pay Ranges .....................................................................................................................................................243‐244
Five Year Position Summary .................................................................................................................................. 245
Employees by Function (Last Ten Years) .............................................................................................................. 246
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Table of Contents FY 2017
Capital Improvement Plan ........................................................................................................................................ 247
CIP Narrative ..................................................................................................................................................248‐253
CIP 10 Year Summary .....................................................................................................................................254‐255
CIP Department Summaries ...........................................................................................................................256 ‐261
Capital Request Forms ....................................................................................................................................262‐276
Statistical Section ...................................................................................................................................................... 277
Operating Indicators by Function/Program .......................................................................................................... 278
Principal Employers ............................................................................................................................................... 279
Net Assessed Value & Estimated Actual Value of Taxable Property ..................................................................... 280
Capital Asset Statistics by Function/Program ........................................................................................................ 281
Ratios of Outstanding Debt by Type ...................................................................................................................... 282
Principal Property Taxpayers ................................................................................................................................. 283
Property Tax Levies & Collections ......................................................................................................................... 284
Property Tax Rates – Direct & Overlapping Governments .................................................................................... 285
Appendix ................................................................................................................................................................... 286
Acronyms ............................................................................................................................................................... 287
Glossary of Terms ...........................................................................................................................................288‐297
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Introduction FY 2017
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Manager’s Budget Message FY 2017
Village of North Palm Beach
TO: Honorable Mayor and Council
FROM: James P. Kelly, Village Manager
DATE: September 22, 2016
SUBJECT: Fiscal Year 2016/17 Annual Budget
I am pleased to share with you this Fiscal Year 2016/17 Annual Budget for the Village of North Palm Beach
which provides a plan to maintain and improve services to our Village residents for the coming fiscal year.
Departments have prepared an ambitious list of Village projects and operational improvements that adhere to
guidelines established by the Council’s goals and objectives.
Budget Format
Village Administration has created a user-friendly budget document that provides a common source of meaningful
information for many different users. Specific managerial and operational responsibilities have been assigned to
each Village Department and staff have been allocated to ensure all functions associated with the individual
Departments are performed in a timely and efficient manner. Within the budget document, organizational charts
are presented depicting each Department’s organizational and supervisory structure. In addition, Departments
included a detailed report featuring individual goals, operational services, program improvements, and staffing as
well as capital project expenditures.
It is the intent of Village Administration to maintain an open exchange of municipal information with all
stakeholders regarding how Village resources are received and expended. To that end, this budget document will
be posted on the Village website (www.village-npb.org).
Budget Goals
The Village obtains a major portion of its annual general fund financial resources (60.34%) from ad valorem
property taxes. The Village does not assess many of the traditional fees (taxes) that other municipalities use for
generating revenue. Rather, it primarily depends on ad valorem taxes to fund services. As a result, residents are
not assessed additional fees (taxes) for utility, solid waste, storm water, or fire rescue.
Increasing property valuations and an improved state and national economy make the 2016/17 budget year one of
the most promising in recent memory. The following is a brief synopsis of those legislative reform bills that have
impacted the Village’s budget over the past few years:
Amendment Ten (Save Our Homes): On January 1, 1995 the Florida Constitution was amended to limit annual
increases in assessed value of property with Homestead Exemption to 3% or the change in the CPI, whichever is
lower. No assessment shall exceed current Fair Market Value. This limitation applies only to property value, not
property taxes. Also important is when a house is sold, the cap and exemption are removed at the end of the
calendar year, and taxes are calculated on the Full Market Value. The property will fall under the limitations of the
3% cap the second year if the new owner applies and secures a Homestead Exemption.
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Manager’s Budget Message FY 2017
HB 1B: This bill, enacted in FY 2007/08, limits the authority of local governments to levy ad valorem taxes. For
the FY2008/09 budget and beyond, ad valorem taxes are capped at the rolled back rate plus an adjustment based on
the growth of the per capita personal income.
Amendment One: In FY 2007/08, this amendment increased the homestead exemption from $25,000 to $50,000
(for property values $50,000-$75,000), except for school district taxes. Amendment One also allows property
owners to transfer (make portable) up to $500,000 of their Save Our Homes benefits to their next homestead when
they move within the state.
With respect to non-homestead property, Amendment One limits (caps) the annual increase in assessed value for
non-homestead property to ten percent (10%), except from school district taxes. The amendment also provides a
$25,000 exemption for tangible personal property.
The FY 2016/17 budget was developed collaboratively with assistance from a wide array of Village supervisors and
staff, allowing the Administration to consider past and current practices and procedures while identifying
opportunities for new and improved services, programs, and projects. Many of these projects are summarized in
the “General Fund Expenses” section following this narrative. The details of 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.
While setting goals during the budget planning process, the Administration maintained an awareness of blending
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. Provide a sustainable financial base for the Village
a. Ensure equitable taxes and fees for Village services.
b. Keep taxes and fee growth as close to inflation rates and property values as possible.
c. Implementation of Master Plan to encourage new businesses and to promote economic development.
d. Actively pursue annexation opportunities.
e. Pursue the best facility and land utilization for the benefit of all Village residents.
f. Explore all opportunities for sources of funds.
2. Maintain a high quality of life and improve the overall appearance in the Village
a. Improve and maintain Village waterways as a unique Village asset.
b. Maintain the highest quality of public safety services through accreditation of its law enforcement component and
through fire rescue level of service partnerships.
c. Enhance communication with residents through mediums such as the Village Newsletter and website and other forms
of communications.
d. Provide more interactive opportunities for all citizens to participate in Village direction, activity, and facility
decisions.
e. Maintain service levels.
f. Update the Code of Ordinances to match contemporary requirements and to encourage redevelopment consistent with
the Master Plan.
g. Improve code compliance and education with special emphasis towards consistent enforcement and the abatement of
“special needs” properties.
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Manager’s Budget Message FY 2017
3. Maintain quality of all recreational facilities of the Village
a. Maintain a high level of appearance and condition of Village parks and recreational facilities, including the Country
Club.
b. Reinvigorate recreational activities for a fresh approach that is responsive to the current interests of residents to
include, but not be limited to,
i. Increased involvement in recreational activities by expanding programming for all age groups;
ii. Enhancement and promotion of pool, tennis, and park amenities; and
4. Build a new Country Club Clubhouse
a. Release construction RFP.
b. Break ground during Fiscal Year 2017.
5. Implement the Master Plan for business economic development in our commercial corridors and community
development in our neighborhoods
a. Review Comprehensive Plan and Land Development regulations to make recommendations that would facilitate the
implementation of the Master Plan.
b. Prepare marketing strategies.
c. Facilitate the creation of a coalition of business and commercial property owners to revitalize and redevelop our
commercial corridors.
d. Identify grant opportunities.
6. Continuously improve the way the Village operates
a. Encourage resident participation on Village Boards and in programs and events.
b. Improve communication with businesses, encouraging participation of businesses in Village events.
c. Assess key work processes to determine what services can be improved and implement improved procedures.
d. Provide a human resources capability that brings consistency in policies and procedures across all departments while
remaining current, relevant, and compliant with federal, state, and local personnel and labor laws.
7. Complete the implementation of the Pay for Performance System
a. Create management/employee workgroups to:
i. Establish appropriate performance measures based upon job descriptions;
ii. Create procedures for the evaluation process; and
iii. Set goals and objectives.
b. Complete implementation of pay for performance for appropriate personnel before the end of Fiscal Year 2016.
8. Establish a long-term (10-year) capital plan
a. Proactively address infrastructure, maintenance and replacement needs.
b. Maintain a consistent level of expenditures to achieve Village goals.
c. Plan funding needs, where possible, to avoid substantial debt or tax swings.
Budget Objectives
The Village’s annual Budget Objectives are provided below. From a financial viewpoint, the Village’s gross
taxable property values have increased this year to $ 1,848,041,694:
Provide sufficient funding to maintain Village infrastructure, roadways and facility maintenance.
Ensure that Village equipment is replaced in a timely and consistent fashion, allowing staff to achieve and
maintain high levels of quality and service.
Evaluate current staffing levels in all Village Departments to ensure allocations are justified and financially
sound.
Explore “outsourcing” opportunities of service-related components within the respective departments as a
cost savings measure.
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Manager’s Budget Message FY 2017
Maintain a balanced budget while providing for needed non-recurring capital project and equipment
expenditures.
Implement an integrated program of improvements in employee compensation, benefits, personnel
administration, and employee appraisals in accordance with discussions and agreements reached with
Council.
Implement changes in both procurement and project management as recommended by staff and external
auditors.
The Administration encourages the establishment of a minimum designation of Village General Fund Balance
or core investments equal to approximately 35% to provide an important and meaningful financial balance
that would be available in the event of unforeseen occurrences. The General Fund Unassigned Fund Balance
(General Fund Reserves) on September 30, 2015 was $10.80 million, which represents 50.65% of the Fiscal
Year 2016/17 General Fund Budget. Note: The actual fund balances for fiscal year 2015-2016 will be
available upon completion of the Village’s annual audit in early 2017.
The Village’s primary investment objectives, 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 (2) primary categories: Operating and Core investments. The Village Administration will
maintain local, liquid funds equal to a minimum of one-twelfth of the adopted budget and 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 as it relates to
staff responsiveness, accomplishments, training, supervision, and performance. Village employee
compensation and benefits account for roughly 69.73% of the Village FY 2017 General Fund budget which is
a slight decrease from 69.80% in the Village FY 2016 General Fund budget.
Budget Highlights:
The FY 2016/17 budget reflects a renewed commitment and predictable funding for community infrastructure
in areas such as roadways, neighborhood sidewalks and lighting, public buildings, and park facilities.
The Community Development Department will focus on meeting the demands of the Village’s business and
neighborhood redevelopment. Community Development will continue to concentrate staff resources in the areas
of construction, permitting, licensing, and community planning while reinforcing improvements in customer
service. The ongoing analysis and pursuit of annexation opportunities, zoning and redevelopment enhancements,
and improvement of business and development regulations are also functions of the Community Development
Department. In addition, this Department will work to implement the Master Plan with Village Council
direction.
The Parks and Recreation Department will renew its focus on enhancing programs for all age groups and at each
of the six (6) facilities. Anchorage Park will host a variety of events in the 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 “contractual services”.
The Public Works Department has oversight of Village sanitation, infrastructure, streets, facilities, equipment,
and roadways. This Department will play a major role in maintaining and expanding the focus on community
appearance during the coming year. Roadway appearance will be emphasized with improved median and
swale plantings and the paving of Anchorage Drive. The Community Center and Osborne Park ball fields
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Manager’s Budget Message FY 2017
have been redone with new sod, fencing, and dugouts. Public Works will continue a three-year project to
reduce electrical costs to the Village.
The Police Department has continued to make improvements in neighborhood outreach, crime suppression
and crime clearances. Communication between neighboring police departments has and will continue to
enhance crime prevention, response and solution. The Village’s Police Department is a Nationally
Accredited law enforcement agency.
The design of the Village’s new Country Club will be completed this fiscal year. Additionally, the
Administration anticipates that the Village will begin construction in the first half of Fiscal Year 2017.
The Administration will focus on the scanning and electronic storage of all documents and plans (currently existing
on paper only) in the Community Development Department. Further, all departments will continue to examine ways
to take advantage of our robust MUNIS software system to enhance the efficiency of their operations.
The Village’s operating millage rate would remain the same as current year’s rate of 7.3300 mils. The
Village has no outstanding general obligation bond debt; therefore, the combined total millage rate of the
Village would equal $7.3300 mils. Much of the Administration’s budget deliberations reflect judgment “trade-offs”
between increasing costs, desired service improvements and the need for capital items.
Capital budget needs over the next ten (10) years will be leveled off to avoid the bow effect that has caused
the budget to fluctuate at extreme levels in past years. The FY 2017 budget provides for funding the Capital
Improvement Plan needs for FY17 without the need to transfer funds from the General Fund Unassigned
Fund Balance (General Fund Reserves).
The Police Department’s transition to the North County Dispatch Center continues to provide budget savings
for a five-year net savings of over $1.5 million.
Personnel Staffing and Benefits
The Village will continue to apply more resources toward training staff in order to ensure employees are
equipped with the tools they need to offer exemplary service. An emphasis will be placed on succession
planning that encourages staff to develop their skills and capabilities in preparation for growth within the
organization.
The preparation of this portion of the budget is challenging based on continuing increases in the cost of
employee compensation and benefits. For budget purposes, retirement contribution levels for the General
Employee “Defined Benefit” Retirement Plan are estimated at 21.00% in the coming year and employee
contributions remain at 6%. The Village’s required contribution for the “Defined Contribution” plan,
available through ICMA-RC, is fixed at 15% with a required 3, 5, 10 or 15% contribution by the participating
employee.
Police and Fire pension matters are subject to the Village’s collective bargaining negotiations. For budget
purposes, retirement rates for Police and Fire employees are estimated at 20.00% in the coming year. Police
employee contributions are 4% and Fire employee contributions are 5%.
The actual figures will be based on asset returns, actuarial experience and the results of collective
bargaining.
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Manager’s Budget Message FY 2017
Debt Administration
The Village, in FY 2009/10, paid-off its last remaining General Fund debt obligation and is now debt-free.
This move was made possible through cost saving measures to include: workforce reduction strategies and the
utilization of the General Fund Unassigned Fund Balance (General Fund Reserves).
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 FY 2016/17 Budget reflects continued improvement to citizen services, public safety, and public facility
maintenance while emphasizing improved community appearance and financial stability. The budget plan
promotes the administration of the Village in an effective, efficient manner. Most importantly, the budget
provides necessary resources for the Village of North Palm Beach to maintain and further improve services to
our 12,184 residents without increasing the millage rate, and without having to use the General Fund
Unassigned Fund Balance (General Fund Reserves).
Several operating and capital improvement project highlights are planned in the FY 2016/17 budget that
support the goal of continually improving the Village using a “Resident Service” focus. Many of these
budget highlights are shown on tables in the following pages.
In summary, the FY 2016/17 Budget recommends the following operational funding:
Establish the Village Operating “Millage Rate” at $7.3300 mils
The above millage rate includes an appropriation of $719,587.00 to be transferred to the Capital Projects
Fund to finance the General Fund’s Capital Improvement Plan.
The preparation of this Annual Budget document was accomplished through the tireless collaboration of all
Village departments and the notable assistance of the Finance Department staff.
Several budget workshop meetings were held during the months of July, August, and September where
Council meticulously reviewed the substance and content of this Budget. All refinements are incorporated in
this “Final” FY 2016/2017 Annual Budget document.
Respectfully submitted,
James P. Kelly, Village Manager
Village of North Palm Beach, FL
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Village of North Palm Beach Organizational Structure FY 2017
Village Attorney
Village Boards
• Audit Committee
• Business Advisory
• Construction Board of
Adjustment
• Golf Advisory
• Library Advisory
• Pension Boards
• Planning Commission
• Recreation Advisory
• Waterways Board
• Zoning Board of Adjustment
The Residents
Village Council
Village Clerk
General Fund:
• Community Development
• Finance
• Human Resources
• Information Technology
• Library
• Parks & Recreation
• Police
• Fire Rescue
• Public Works
Country Club
•Golf
• Food & Beverage
• CC Administration
Village Manager
Village of North Palm Beach FY 2017 Adopted Budget Page 15 of 297
Village Officials and Administration Staff FY 2017
Village Council:
Mayor
David B. Norris
Vice Mayor
Doug Bush
President Pro Tem
Darryl C. Aubrey
Council Member
Robert A. Gebbia
Council Member
Mark Mullinix
Administrative Staff:
Village Manager James P. Kelly
Village Attorney Leonard G. Rubin
Village Clerk Melissa Teal
Chief of Police Richard Jenkins
Fire Chief J.D. Armstrong
Director of Finance Samia Janjua
Director of Information Technology Michael Applegate
Director of Human Resources Britoni Garson
Director of Library Zakariya Sherman
Director of Parks & Recreation Mark Hodgkins
Director of Special Projects Chuck Huff
Director of Public Works Vacant
Director of Golf Operations Casey Mitchell
Director of Community Development Denise Malone
Note of Appreciation
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.”
Village of North Palm Beach FY 2017 Adopted Budget Page 16 of 297
Village Boards and Committees FY 2017
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 Business Advisory Board Construction Board of Adjustment Golf Advisory Board Library Advisory Board General Employees’ Pension Board
Police & Fire 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.
Business Advisory Board
The Business Advisory Board serves as a liaison between the owners of businesses within the Village and
the Village Council. The Business Advisory Board promotes business development and supports and
sustains existing businesses by identifying business opportunities.
Village of North Palm Beach FY 2017 Adopted Budget Page 17 of 297
Village Boards and Committees FY 2017
Golf Advisory Board
The primary responsibility of the Golf Advisory Board is to support and effectuate an outstanding golf
experience at an affordable price through superior customer service, high quality playing conditions, and a
wide variety of golf services tailored to members, residents and guests. The Golf Advisory Board has the
duty to administer, review and interpret the Golf Course rules, regulations, policies and procedures, which
include the following areas: member and resident comments and concerns; course procedures relating to
starting times; shotgun events; tournament scheduling; charitable outings; special member events; and course
and facilities condition.
Library Advisory Board
The Library Advisory Board serves in an advisory capacity to the Village Council and makes
recommendations as to present and future activities, planning, programs, capital improvements and facilities
and other matters relating to the overall function and operation of the North Palm Beach Library.
Construction Board of Adjustment and Appeals
The Construction Board of Adjustment and Appeals hears appeals of decisions and interpretations of the
building official and considers variances of the technical codes.
General Employees Pension Board
The General Employees Pension Board performs all duties and enjoys all rights and powers vested by law or
ordinance and is responsible for administering and effectuating the provisions of the law relating to the
general employees retirement fund.
Police and Fire Pension Board
The Police and Fire Pension Board performs all duties and enjoys all rights and powers vested by law or
ordinance and is responsible for administering and effectuating the provisions of the law relating to the
retirement fund for police and fire employees.
Planning Commission
The Planning Commission is designated as the governmental entity to act as the “local planning agency” in
accordance with F.S. 163. The Planning Commission holds public hearings and makes recommendations
regarding amendments to the appearance plan, the issuance of certificates of appropriateness, reviews
preliminary and final plats, and performs any duties which lawfully may be assigned to it by the Village
Council. Prior to annexation and changes to zoning ordinances, the Village Council seeks the advice of the
Planning Commission.
Recreation Advisory Board
The Recreation Advisory Board serves in an advisory capacity to the Village Council and makes
recommendations as to present and future recreation activities, planning, recreation programs, capital
improvements and facilities and other matters relating to the overall recreational activity of the Village other
than its waterways.
continued on next page
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Village Boards and Committees FY 2017
Waterways Board
The mission of the Waterways Board is to ensure that the waterways located within the Village, and the
marina located at Anchorage Park, are maintained, operated, and improved to provide the safest, most
efficient, economical and environmentally-sound water transportation route in the Village and to provide
sound use of Village waterways that serve business, commercial fisheries, and recreation. The Waterways
Board is responsible for identifying, analyzing, addressing, and publicizing issues that affect the Village
waterways, citizens, and users. The Waterways Board is charged with building community support through
education of its members, prospective members, community groups, and relevant government officials. The
Waterways Board recommends improvements and establishment of policies to the Village Council.
Zoning Board of Adjustment and Appeal
The Zoning Board of Adjustment hears and decides appeals and variances. The Zoning Board of Adjustment
has the power to authorize variances from the terms of the ordinance as will not be contrary to the public
interest when, owing to special conditions, a literal enforcement of the provisions of the ordinance would
result in unnecessary and undue hardship. In order to authorize any variance from zoning ordinances or
regulations, the Board must find that certain conditions exist, according to specific requirements set forth in
the Code of Ordinances. The Zoning Board of Adjustment hears appeals when it is alleged that there is an
error in any order, requirement, decision, or determination made by an administrative official in the
enforcement of any zoning ordinance or regulation.
Village of North Palm Beach FY 2017 Adopted Budget Page 19 of 297
Village Overview and Demographics FY 2017
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 number 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 enthusiastic people who are raising families or are looking to retire.
Village Government
The Village of North Palm Beach was incorporated as a political subdivision 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, overlapping 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
employees 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
Administrative Services.
The Village also manages an enterprise operation which is the operation 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.
Total Population…………… 16,921
By Age Group:
Up to 19 years…………....... 2,351
20-39 years…….…………... 2,600
40-59 years………………… 4,904
60-79 years………………… 5,022
80 years and over………….. 2,044
Source: 2010 Demographic Profile
Village of North Palm Beach FY 2017 Adopted Budget Page 20 of 297
Village Overview and Demographics FY 2017
Demographics
Per Capital Income…………………............ $45,079
Median Household Income………………... $56,460
Median Age………………………………... 52.4
Total Housing Units……………………….. 12,724
Percent high school graduate or higher……. 95.0%
Source: 2010-2014 American Community Survey 5-Year Estimates
Infrastructure
Public Safety:
Police Stations……………………………………………… 1
Fire Rescue Stations………………………………………... 1
Public Elementary Schools (County)………………………...... 1
Leisure Services:
Tennis Courts……………………………………………….. 12
Marina………………………………………………………. 1
Swimming Pool…………………………………………….. 1
Parks………………………………………………………... 4
Libraries…………………………………………………….. 1
Country Club:
Golf Course………………………………………………… 1
Driving Range……………………………………………… 1
General Government:
Number of General Government Buildings………………... 11
Public Works:
Miles of Streets……………………………………………... 36
Number of Street Lights……………………………………. 513
Source: Village of North Palm Beach
Note: Additional statistics begin on page 277
Village of North Palm Beach FY 2017 Adopted Budget Page 21 of 297
Village Zoning Map FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 22 of 297
Village History FY 2017
North Palm Beach Area before Incorporation:
1892 Albert Sawyer 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. Dredging became
costly so Kelsey sold the waterway to the state.
1926
Golfers at the Winter Club The Winter Club late 1920’s
1928 A hurricane with 130 mph winds caused Lake Okeechobee to
overflow its banks and drown 3000 residents who lived near the lake.
The hurricane wrenched the concrete Earman 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 shopping district, and ruined the vital credit
rating of this once thriving town.
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.
1929-1930 Sir Harry Oakes purchased the Winter Club and all the NPB land
from Kelsey. Oakes 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. Oakes moved his
family to Nassau and spent considerable time in London.
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 individuals 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 North Palm Beach including both
sides of U.S. Highway One.
Kelsey, with the help of Paris Singer
(Singer Island is named after him) built
an 18 hole golf course and Winter Golf
Clubhouse (“The Winter Club”) on the
land where the North Palm Beach
Country Club sits now.
The Earman River Bridge
Village of North Palm Beach FY 2017 Adopted Budget Page 23 of 297
Village History FY 2017
1951 Harry Oakes’ widow sold the land to Ralph Stolkin, who used it as collateral for a loan from
John D. Macarthur. When Stolkin defaulted, MacArthur became sole owner of North Palm Beach
and Lake Park. However, MacArthur was more interested in developing Palm Beach Gardens.
1955 Charles Cunningham, Vice President of MacArthur’s Bankers Land offered
the North Palm Beach properties for sale to Richard and Herbert Ross,
who purchased the land for $5 million.
Richard & Herbert “Bob” Ross, 1958
(NPB Elementary School groundbreaking)
1956 Before North Palm Beach was incorporated, the Ross brothers had these services in place:
a utilities general manager; a Village Hall; a Village Council consisting of
pioneer first council members: our first Mayor Charles Cunningham, Richard Ross,
Jay White; John Schwencke, and John D. MacArthur; a Fire and Police Chief,
a Village Manager, Anchorage Park Marina and ramp, 75 miles of sewer pipes,
a bulkhead, and dredged 20 canals and 3 lakes.
John A. “Jack” Schwencke
08/13/1956 Together with Seward Mott Associates of Washington, D.C., a master plan was drawn, and the
Legislature of the State of Florida enacted Chapter 31481, Laws of Florida, Acts of 1956 Extraordinary Session,
which established and created a municipality to be known as the Village of North Palm Beach, Florida.
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 occupancy 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 North Palm Beach 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 included excellence in landscaping, planning, schools, recreation, zoning, shopping,
variety of home styles and public services in place. The layout for our Village had superior
planning, and credit for this award-winning plan goes to Richard & Herbert Ross.
1961 The Village purchased 145 acres around the North Palm Beach
Country Club for $1,250,000 by issuing general obligation bonds.
Voters approved spending $400,000 to build a new clubhouse
and Olympic size swimming pool. These improvements opened
in 1963 and the bond was paid off in 1988.
NPBCC Clubhouse and pool construction, 1962
1969 North Palm Beach Library, 303 S. Anchorage Dr., was dedicated. Construction began on
Old Port Cove, a condominium complex with over 1,000 units.
Village of North Palm Beach FY 2017 Adopted Budget Page 24 of 297
Village History FY 2017
1971 Twin City Mall opened at the southwest corner of Northlake Boulevard and U.S. Highway One
as Palm Beach County’s second enclosed 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 replaced by a mid-sized strip mall anchored by Publix.
1973 The University of North Carolina chose North Palm Beach 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 North Palm Beach corporate limits, was sold
by the MacArthur Foundation to Palm Beach County for $23 million. It was established as
John D. MacArthur Beach State Park in 1989, the only state park in Palm Beach County.
George Delacorte donated $600,000 toward building our second Community Center. The
NPB Community Center on Prosperity Farms Road was built with the stipulation that no fee
ever be charged for use of the building.
The first woman councilmember, Harriet Nolan, was elected to the NPB Village Council.
1981-2004 Additional condominium complexes completed during these years.
1989 Judy Pierman became the first woman Mayor of the Village of North Palm Beach.
1999 The NPB Department of Public Safety moved into its
new facility at 560 U.S. Highway One, across from
Village Hall. At that time, our Public Safety facility
had the most technologically advanced equipment in
Palm Beach County.
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 Accreditation through CALEA.
Village residents can take pride in a Village that was first in Florida to be
awarded the National Association of Home Builders award for excellence, a
Village that still looks new, escalating real estate, local government, efficient
public services, and no commercial buildings over 4 stories tall near the road on
U.S. Highway One or Northlake Blvd.
2009 The old Seacoast Water Utility Plant at 603 Anchorage Drive was
transformed into a beautiful waterfront recreational destination.
The North Palm Beach Country Club Tennis Facility
underwent an extensive renovation both on and off court.
Village of North Palm Beach FY 2017 Adopted Budget Page 25 of 297
Village History FY 2017
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.”
2011 The Village Council reinvested money into the infrastructure
of the Village by replacing the concrete street markers and
stop signs with new street poles and signs.
The Country Club Pool was completely renovated with new tile
and Diamond Brite. The Pool Pump Room was also renovated
replacing a deteriorated ceiling with new concrete and new fencing.
The North Palm Beach Police Department completed the first three-year CALEA
(Commission on Accreditation for Law Enforcement) re-accreditation process.
2012 The first runoff election for a Village Council seat in 37 years was held on March 27, 2012.
Previously, the last runoff election was in 1975. 1,466 votes were cast in 1975 vs. 1,493 in 2012.
2013 Veterans Memorial Park was dedicated with a ceremony was held on
Veterans Day, November 11, 2013. The park is located adjacent to the
Village Library and across from Village Hall.
2014 In January, a market analysis was conducted on various demographics and areas of the Village.
Results indicated a 98% satisfaction rate with the overall quality of life in our community.
No election was held in March 2014 as the three incumbents were elected without opposition.
The North Palm Beach Police Department completed the three-year CALEA (Commission on
Accreditation for Law Enforcement) re-accreditation process. NPB Police Department
received the award on July 26, 2014. The department was initially accredited in 2008.
The Community Development Department outgrew its space in Village Hall and relocated to
420 US Highway 1 to a larger, more user-friendly location.
2015 In February, due to the passing of Councilmember William L. Manuel, the Council appointed
Judy Pierman as the interim Councilmember until a special Election could be held.
Councilmembers David Norris and Doug Bush were re-elected without opposition in March.
Councilmember Mark Mullinix was elected in May to serve the remainder of Mr. Manuel’s term
until March 2016.
Surveys for sidewalks, streets, and roadways as well as storm drainage structures were completed.
The Village issued a Request for Qualifications for Clubhouse Architectural Design Services
for a new Clubhouse design.
Village of North Palm Beach FY 2017 Adopted Budget Page 26 of 297
Village History FY 2017
2016 In January, the Village and the Treasure Coast Regional Planning Council conducted a week-
long Charrette to receive feedback regarding a new Master Plan for the Village, as well as
amenities residents would like to see in a new Country Club Clubhouse.
The 60th Anniversary of the Village was celebrated on Heritage Day in April, with a large
Parade and Festival.
Conceptual designs for the new Clubhouse were created and displayed throughout the Village.
Construction continues on Phase I of the Water Club condominium project, which should be
completed by the end of 2016. Phase II of the project received approval and will include a
third tower.
Several new restaurants/businesses opened in North Palm Beach, including Dairy Queen,
Doris’ Market, Jupiter Donut, and Bahama Bucks, just to name a few.
Village of North Palm Beach FY 2017 Adopted Budget Page 27 of 297
Village Departments FY 2017
General Fund:
The General Fund is used to account for most of the day-to-day operations of the Village, which are financed
from property taxes, fees, licenses, permits, fines and forfeitures, intergovernmental and other general
revenue. Activities financed by the General Fund are briefly described below. Additional information can
be found in the department summaries.
General Government:
The General Government provides administrative, legislative, financial and support services to all programs
of the Village. The activities within the General Government are those that are legislative in nature, that are
necessary to implement legislation, and that are supportive of activities within the Village.
The Council represents the citizens of the community by enacting legislation, approving the budget,
determining the tax rate, and establishing policy that encourages, promotes, protects, and improves
the welfare of the Village of North Palm Beach.
The Village Clerk’s Office functions as the Department of Records, and serves to record and preserve
all proceedings of the Village Council, administer Village elections, respond to public records
requests, and provide administrative support to the Village Council and the Special Magistrate.
The Village Attorney provides effective and timely legal representation and advice to the Village
Council and Village Administration. The Village Attorney’s office represents the Village in legal
matters from the point of inquiry to resolution and is committed to implementing the Village
Council’s policy of minimizing exposure and potential liability.
The Village Manager is responsible for the Village’s day-to-day operation; for implementing the
Village Council’s policy and legislation; effectively and efficiently administrating all Village
departments; appointing and supervising the Village employees; and approving and submitting the
proposed annual budget to the Council. The Village Manager’s Office is a central location for
citizens to access information; request assistance; or notify the various departments of potential,
existing, or new problems. The Purchasing Division of the Manager’s office is responsible for
providing professional and efficient procurement services to obtain the greatest possible value and
quality in the services and products purchased for the Village of North Palm Beach.
The Human Resources Department is responsible for coordinating the hiring of workers, developing
benefit packages, reviewing injury reports, preparing safety reviews, examining workers’
compensation insurance claims, and preparing the staffing/comprehensive pay plan for the budget.
The Finance Department is responsible for the accounting, budgeting and financial management of
the Village. This includes financial statement preparation, grant management, payroll, accounts
payable and accounts receivable functions. The Finance Department is responsible for developing
the budget with assistance from the Village Manager and other departments and its subsequent
submission to the Council.
Village of North Palm Beach FY 2017 Adopted Budget Page 28 of 297
Village Departments FY 2017
The Information Technology Department is responsible for computer hardware and software
applications used throughout the Village. They monitor the Village’s internal networks and are
responsible for ensuring they remain fully operational. This Division is also responsible for
maintaining our website at www.village-npb.org.
Public Safety:
The Public Safety services performed by the Village include: police, fire and emergency medical services.
These services, provided by the Police and Fire Rescue Departments, are overseen by the Police Chief and
Fire Chief respectively to ensure the highest level of public safety services.
The Police Department’s primary responsibility is maintaining peace, reducing crime, protecting
lives and property, and providing professional service to the community.
The Fire Rescue Department is primarily responsible for administrating, directing, coordinating,
and supervising the Village’s fire, medical and emergency management functions. These
responsibilities involve planning, budgeting, emergency preparedness and response, fire
suppression, advanced medical life support treatment and transportation, fire prevention, fire
inspection and investigation, operational training, and public education.
Public Works:
The Public Works Department is responsible for maintaining the Village’s infrastructure and all Village
green space including roadways, parks, and medians. This includes maintaining irrigation systems,
overlaying streets, installation and repair of sidewalks, and providing park maintenance. The public works
department is comprised of the following divisions:
The Public Works Administration division provides general supervision, department level
management, and administrative support to all divisions.
The Facility Services division provides maintenance and custodial services to Village buildings.
The Vehicle Maintenance division maintains the entire Village fleet comprised of approximately
120 vehicles, equipment, and rolling stock.
The Streets & Grounds Maintenance division is primarily responsible for maintaining and
repairing the Village’s roads, sidewalks, parks, and storm drain infrastructure.
The Sanitation division provides side-door garbage collection three days per week and trash &
vegetation collection two days per week. Included in the trash & vegetation collection is one day
of recycling collection. The division also provides recycling containers for the residents.
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 29 of 297
Village Departments FY 2017
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.
Golf:
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 & Beverage:
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 30 of 297
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 reve-
nues available to support implementation and the number of positions estimated to fulfill the levels of service set forth by policy deci-
sions. In other words, the “budget” is the legal authorization to expend Village funds during the fiscal year.
Budget Summary Total FY 2017 Budget = $25,171,394
Budget at a Glance FY 2017
FY 2017 vs. FY 2016
0
50
100
150
200
250
300
FY 2017 FY 2016
Part Time 132 132
Full Time 147 144
147 144
132 132
Budgeted Positions
Part Time
Full Time
Village of North Palm Beach FY 2017 Adopted Budget Page 31 of 297
Budget Preparation Process FY 2017
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 2016/2017 budget preparation process:
Task Date
Department capital item requests and 10 year capital plan due Feb 29
Finance compiles capital submissions Mar 1 - 31
Department capital plan review meetings with Village Manager April 1 - 29
Budget Workshop – 10 year capital plan May 4
Village Council sets village-wide goals & objectives May 18
Finance sends budget packages to departments May 20
Department organization charts and narratives due
(including goals, objectives, performance measures & accomplishments)
May 27
Department operating requests & revenue projections due June 3
Finance compiles department packages June 6-17
Departmental budget review meetings with Village Manager June 20-24
Property appraiser provides certification of taxable values July 1
Finance compiles proposed budget for presentation to Village Manager for recommendation to
Village Council
June 27-July 15
Budget Workshop – Country Club and General Fund Overview July 20
Village Manager presents proposed budget to Village Council
Village Council sets Tentative Millage Rate
Village submits TRIM documents
July 28
Budget Workshops Jul 20-Aug 31
First public hearing on proposed budget:
Announce percentage by which computed millage exceeds roll back rate
Adopt tentative budget
Amendments (if any)
Re-compute proposed millage (if amended)
Sept. 8
Advertise notice of tax increase and proposed operating budget within 15 days of 1st Public
Hearing
Sept. 18
Second public hearing on proposed budget and approval of ordinances for final adoption of ad
valorem millage rate and budget 2-5 days after advertisement
Sept. 22
Certification of “TRIM” compliance signed by Village Manager and submitted to Tax Collector,
Property Appraiser & Department of Revenue
October 1st
Budget document available for public distribution October 1st
Village of North Palm Beach FY 2017 Adopted Budget Page 32 of 297
Budget Preparation Process FY 2017
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.
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 33 of 297
Budget Preparation Process FY 2017
In a separate package, the departments submit requests for necessary capital outlay and capital improvement
projects. Each department submits requests in order of priority. These include cost and description, as well
as justification for the need. Capital Improvement Projects are forecast in the 10-year Capital Improvement
Program (CIP) document. This allows the need to be known in advance. The department must re-submit
and re-justify the need for the project during each subsequent budget process. The projects include cost and
description.
Review Phase
The Village Manager and Finance Director review the departmental requests, meet with the departments,
verify that the department objectives and measures are in synch with Council goals, and fund what is deemed
necessary.
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 34 of 297
Budget Preparation Process FY 2017
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.
Implementing, Monitoring & Amendment Phase-Budgetary Control
Upon the final adoption of the budget, staff implements the new fiscal year budget and begins the process of
continuous monitoring and ensuring budgetary control throughout the fiscal year. The objective of
budgetary controls is to ensure compliance with legal provisions embodied in the annual budget approved by
the Village Council. The level of budgetary control (that is, the level at which expenditures cannot legally
exceed the appropriated amount) is established at the fund level.
Reports are generated monthly to keep Department Directors informed and to monitor revenues and
expenditures in order to achieve effective control over their departmental budgets. Department Directors are
accountable for over/under expenditures.
The Village maintains an encumbrance accounting system as one technique of accomplishing budgetary
control. All expenditures, other than personal services, are controlled by a procurement system which
encumbers purchase orders against the budget prior to issuance to vendors. Purchase orders are not issued
until appropriations are made available. All appropriations lapse at year end; however, encumbrances
specifically designated to be carried over to the subsequent year are re-appropriated in the following year.
During ongoing monitoring, staff may note that corrective action is needed to help accomplish planned or
needed programs and activities and request budget amendments. Changes or amendments to the budgeted
amounts at the fund level must be approved by the Village Council; however, the budget may be amended in
the following three ways:
1. A transfer over $10,000 may be authorized only by ordinance/resolution adopted by Council.
2. Transfers up to $10,000 can be made with authorization by Village Manager.
3. A transfer from the Village’s Unassigned Fund Balance Account or the Council Contingency
Account, which may be authorized only by ordinance/resolution adopted by the Council.
All budget amendments, once approved, are processed by the Finance Department.
Village of North Palm Beach FY 2017 Adopted Budget Page 35 of 297
Village of North Palm Beach Fund Structure FY 2017
Country Club
Fund
• Budgetary Fund
• Major Fund
Governmental Funds Fiduciary FundsProprietary Fund
(Enterprise Fund)
General
Fund
• Budgetary
Fund
• Major Fund
Capital
Projects
Fund
Northlake
Boulevard Grant
Recreation
Grant
Public Safety
Grant
On-Behalf
Pension
Special
Revenue
Fund
Agency Fund Trust
Fund
General
Employees
Pension
Police and
Fire
Pension
Northlake
Boulevard
Task Force
Manatee
Protection
Village of North Palm Beach FY 2017 Adopted Budget Page 36 of 297
Basis of Presentation, Basis of Budgeting and Budgetary Accounting FY 2017
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 37 of 297
Basis of Presentation, Basis of Budgeting and Budgetary Accounting FY 2017
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.
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 38 of 297
Basis of Presentation, Basis of Budgeting and Budgetary Accounting FY 2017
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:
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 39 of 297
Basis of Presentation, Basis of Budgeting and Budgetary Accounting FY 2017
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.
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
Financial Statements Measurement Focus Basis of Accounting
Government-wide Financial Statements Economic Resources Accrual
Governmental Funds Financial Statements Current Financial Resources Modified Accrual
Proprietary Funds Financial Statements Economic Resources Accrual
Fiduciary Funds Financial Statements Economic Resources Accrual
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 40 of 297
Basis of Presentation, Basis of Budgeting and Budgetary Accounting FY 2017
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 41 of 297
Financial Policies FY 2017
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 42 of 297
Financial Policies FY 2017
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, unless otherwise determined by the Village Council.
Fund Balance will only be used for expenditures that are either non-recurring in nature or that have a
benefit period longer than one operating period, unless otherwise determined by the Village Council.
Village Council approval is necessary for this type of expenditure.
Maintain a contingency reserve in the General Fund and the Country Club Fund to address
unexpected needs that occur throughout the year, subject to approval by the Village Council.
Revenue Policies:
The Village will take active measures to encourage economic development, thereby developing a
diversified and stable revenue system to shelter it from short-run fluctuations in any one revenue
source.
The Village will establish user charges and fees at a level closely related to the full cost of providing
the services (i.e. direct, indirect and capital costs); taking into consideration similar charges/fees
being levied by other organizations.
The Village will aggressively seek Federal and State grant and capital improvement funds and
evaluate future local fiscal impact.
Debt Policy:
The Village Charter and the Constitution of the State of Florida do not provide for a legal debt limit.
However, In making or providing of capital improvements, The Village shall not incur a general
obligation debt requiring the full faith and credit and taxing power of the Village that exceeds five
(5%) of the property tax base of the Village. The Village has no general obligation debt
outstanding.
The Village will analyze the impact of debt service on total annual fixed costs before any long-term
debt is issued.
Any loan obligation above $500,000 shall require review and comment by the Village’s Audit
Committee prior to Council Action.
Village of North Palm Beach FY 2017 Adopted Budget Page 43 of 297
Financial Policies FY 2017
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 upfront costs, administrative and legal expenses, prepayment
penalties, 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 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).
Village of North Palm Beach FY 2017 Adopted Budget Page 44 of 297
Financial Policies FY 2017
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 45 of 297
Debt Administration FY 2017
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 2016-2017
this would amount to $92.40 million (tax base of $1.8 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, 2015 consists of the following:
General Fund:
The Village’s General Fund is debt-free!
Country Club:
Promissory Note $ 2,824,987
Capital Lease 147,766
Total Country Club $ 2,972,753
Total Debt $2,972,753
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 46 of 297
Debt Administration FY 2017
A brief description of each outstanding debt instrument and its annual debt service requirement to maturity is
listed below:
General Fund:
The Village’s General Fund is debt free!
Country Club:
The Country Club (Proprietary Fund) has one loan and one capital lease outstanding as of September 30,
2015.
Promissory Note:
This note was to finance certain capital expenditures relating to the municipal golf course and country club.
Country Club revenues secure the loan. Annual debt service requirements to maturity are as follows:
Year Ending Principal Interest Total
2016 283,040 115,119 398,159
2017 295,287 102,872 398,159
2018 307,719 90,440 398,159
2019 320,677 77,482 398,159
2020 333,990 64,169 398,159
2021-2024 1,284,274 109,221 1,393,495
$2,824,987 $559,303 $3,384,290
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 Ending Principal Interest Total
2016 147,766 1,799 149,565
$147,766 $1,799 $149,565
Village of North Palm Beach FY 2017 Adopted Budget Page 47 of 297
Fund Balance Overview FY 2017
Fund Balance is generally defined as the difference between a fund’s assets and liabilities. Changes in fund
balance are based on the difference between revenues and expenditures for a given fiscal year.
An adequate fund balance is necessary for numerous reasons, such as to have funds available in cases of
emergencies, unexpected events, cushion economic cycles and special projects. It is also used to maintain or
enhance the Village’s financial position and related bond ratings, to provide cash for operations prior to
receipt of revenues and to maintain investment earnings.
Over past years, the Village has been able to generate healthy reserves through growth management,
strategic planning, and cost containment measures. The goal of the Village has been to use surplus reserves
in ways that positively affect its financial plan by reducing long-term obligations. The Village does not use
surpluses to offset the subsequent year’s budget, unless otherwise determined by the Village Council.
The Governmental Accounting Standards Board (GASB) released Statement 54 – “Fund Balance Reporting
and Governmental Fund Type Definitions” on March 11, 2009. The Village implemented GASB 54 in its
fiscal year 2011 annual financial reports. This statement impacts only governmental funds; it has no impact
on proprietary (enterprise) funds or fiduciary funds.
The requirements of this statement are intended to improve financial reporting by providing fund balance
categories and classifications that will be more easily understood and applied. The categories are more
clearly defined to make the nature and extent of the constraints placed on a government’s fund balance more
transparent by isolating that portion of fund balance that is unavailable to support the following year’s
budget.
GASB 54 eliminates the previous categories of “Reserved” and “Unreserved” for all Governmental Fund
balances, and replaces these with five new reporting categories. These categories create a hierarchy of
constraints that control how specific amounts can be spent. The five new reporting categories are as follows:
Non-spendable – amounts that are not in a spendable form or are required to be maintained intact
(inventories, prepaid items, interfund loans)
Restricted – amounts constrained to specific purposes by their providers (debt covenants, grant
proceeds)
Committed – amounts constrained to specific purposes by the government itself (disaster recovery,
rate stabilization, insurance, encumbrances)
Assigned – amounts a government intends to issue for a specific purpose
Unassigned – amounts that are available for any purpose
Fund Balance tables for the General Fund and the Enterprise Fund (two major/budgetary funds) are on the
following pages. These tables represent the Village’s actual fund balances as of October 01, 2015. The
actual fund balances for fiscal year 2015-16 will be available upon completion of the Village’s annual audit
in early 2017. The reserves shown in these tables are based on conservative revenue estimates and one
hundred percent (100%) of the budgeted expenditures being expended.
Village of North Palm Beach FY 2017 Adopted Budget Page 48 of 297
Fund Balance Overview FY 2017
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.
Actual Actual Actual Actual Budget Budget
FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017
Beginning Balance $ 11,700,667 $ 12,197,584 $ 12,705,382 $ 12,987,864 $ 11,410,036 $ 11,410,036
Revenues
Taxes 13,618,635 13,601,784 13,930,876 15,167,693 15,608,340 16,531,775
Licenses & Permits 809,642 803,337 1,344,652 947,138 1,132,700 971,800
Intergovernmental 1,276,129 1,276,154 1,367,379 1,437,219 1,451,122 1,451,803
Charges for Services 1,959,624 2,136,179 2,314,166 2,222,343 2,175,257 2,218,365
Fines & Forfeitures 133,970 109,233 109,939 111,200 63,835 54,175
Interest 89,242 36,228 16,068 105,868 46,360 52,521
Miscellaneous 145,962 235,425 272,740 151,416 47,353 48,100
Total 18,033,204 18,198,341 19,355,821 20,142,877 20,524,967 21,328,539
Expenditures
General Government 2,395,131 2,346,272 2,541,539 2,904,557 2,898,463 3,089,925
Police and Fire 7,391,773 7,623,772 8,626,390 8,684,373 8,501,998 8,688,912
Public Works 3,912,146 3,733,980 3,773,696 4,255,638 4,313,560 4,702,663
Community Development & Planning 918,017 934,615 1,018,622 1,270,395 1,264,037 1,510,909
Leisure Services 2,419,220 2,786,904 2,790,093 2,514,495 2,443,159 2,616,543
Debt Service - - - - - -
Total 17,036,287 17,425,543 18,750,339 19,629,459 19,421,217 20,608,952
Excess /Deficiency of Revenues
Over/Under Expenditures 996,917 772,798 605,482 513,418 1,103,750 719,587
Other financing sources (uses)
Transfer In/Out, etc.(500,000) (265,000) (323,000) (2,091,246) (1,103,750) (719,587)
Net Change in Fund Balances 496,917 507,798 282,482 (1,577,828) - -
Ending Balance 12,197,584$ 12,705,382$ 12,987,864$ 11,410,036$ 11,410,036$ 11,410,036$
Components of Fund Balance
Designated/Reserved
Undesignated
Nonspendable 166,839 402,123 244,438 155,594 155,594 155,594
Restricted 658,194 317,190 135,255 131,931 131,931 131,931
Committed 442,833 - - - -
Assigned 127,574 200,016 216,808 319,888 319,888 319,888
Unassigned 11,244,977 11,343,220 12,391,362 10,802,623 10,802,623 10,802,623
Ending Balance 12,197,584$ 12,705,382$ 12,987,864$ 11,410,036$ 11,410,036$ 11,410,036$
Unassigned Fund Balance as a Percent
of Original Budget
Original Budget 17,517,544 17,499,724 18,614,912 19,863,106 20,524,967 21,328,539
Unassigned Fund Balance
as a Percent of Original Budget 64.19% 64.82% 66.57% 54.39% 52.63% 50.65%
Village of North Palm Beach FY 2017 Adopted Budget Page 49 of 297
Fund Balance Overview FY 2017
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 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017
Beginning Balance $ 2,586,550 $ 2,640,622 $ 2,667,408 $ 2,421,913 $ 2,378,498 $ 2,378,498
Operating Revenue
Greens fee/cart rentals/membership fees 2,389,526 2,302,240 2,328,540 2,332,066 2,480,796 2,359,290
Golf shop revenues 318,306 373,902 405,986 407,268 384,700 367,800
Driving range revenues 257,123 281,518 283,320 313,882 304,953 315,920
Restaurant revenues 613,099 610,439 621,047 726,184 789,015 738,445
Miscellaneous 4,707 9,349 6,814 9,453 159,212 6,000
Total Operating Revenue 3,582,760 3,577,448 3,645,706 3,788,853 4,118,676 3,787,455
Operating Expenses
Golf course maintenance 1,233,652 1,124,919 1,209,689 1,178,336 1,150,332 1,138,162
Clubhouse grounds 103,209 93,779 131,198 93,331 108,453 95,889
Golf Shop 803,451 879,645 988,132 901,509 1,142,843 1,164,101
Food & beverage 653,511 735,709 798,211 887,534 925,687 887,771
Administrative & general 99,055 108,346 93,564 102,539 219,321 104,311
Insurance 39,864 43,680 48,170 63,659 51,889 47,470
Depreciation 436,045 481,490 481,880 480,574 - -
Total Operating Expense 3,368,789 3,467,569 3,750,844 3,707,481 3,598,525 3,437,704
Non-operating revenues (expenses)
Interest revenue 7,451 8,554 10,930 10,393 10,000 10,000
Interest expen s e (167,351) (161,551) (151,287) (135,179) - -
Other revenues - - - - - 45,400
Other expenses (530,151) (405,151)
Gain/(Loss) on disposal of fixed assets - 69,905 - - - -
Total Non-operating revenues (expenses)(159,901) (83,091) (140,357) (124,786) (520,151) (349,751)
Excess/Deficiency of Revenues Over/
Under Expenses 54,071 26,787 (245,495) (43,415) - -
Operating Transfers Out - - - - - -
Change in Net Assets 54,071 26,787 (245,495) (43,415) - -
Ending Balance 2,640,622$ 2,667,408$ 2,421,913$ 2,378,498$ 2,378,498$ 2,378,498$
Components of Fund Balance
Invested in Capital Assets, net of related debt 2,082,668 1,998,974 1,907,747 1,833,975 1,833,975 1,833,975
Unrestricted 557,954 668,434 514,165 544,523 544,523 544,523
Ending Balance 2,640,622$ 2,667,408$ 2,421,913$ 2,378,498$ 2,378,498$ 2,378,498$
Village of North Palm Beach FY 2017 Adopted Budget Page 50 of 297
Strategic Planning FY 2017
Strategic Planning is a structured and coordinated approach for developing long-term organizational goals
and for developing strategies to accomplish them. It is typically used to facilitate communication, to
accommodate divergent interests, and to foster decision making through leadership and consensus building.
In municipal government, one of the primary purposes is to set the state for the annual budget process,
providing a roadmap for annual resource allocations.
Vision
The initial step in the strategic planning process is the establishment of a collectively shared vision for North
Palm Beach’s near-term future:
North Palm Beach will be known for our unparalleled amenities and innovative approach to meeting
the needs of our safe and secure community through continuous improvement in infrastructure and
service delivery as identified by our stakeholders.
Mission
The mission statement provides the foundation for all remaining portions of the strategic planning process:
We sustain North Palm Beach as the “best place to live under the sun” through:
Superior services
Timeless traditions
Quality amenities
Core Values
The core values of an organization are the values it holds that form the foundation on which it performs its
work and conducts itself. They describe how an organization believes it should act, and how those beliefs
should be reflected in its actions:
We create exceptional public service through:
Our People
We care about our people and actively advocate diversity, safety, and personal growth
Continuous Improvement
We are committed to excellence and professionalism.
Integrity
We are transparent, honest, ethical, and have mutual respect for all people.
Village of North Palm Beach FY 2017 Adopted Budget Page 51 of 297
Strategic Planning FY 2017
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. 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 provided below:
SWOT Analysis
Strengths: (Good now: maintain, build, leverage)
Weaknesses: (Bad now: remedy, stop)
Strong financial position
Safe place to live
Quality of life
Unified Council
High quality staff / level of service
Advisory Board/citizen participation
Location/waterways
Tradition – 2nd & 3rd generation residents
Vision and Willingness to invest in the future
K-8 public school in our Village
Jack Nicklaus Signature Golf Course
Resistance to change
Underutilized commercial properties
No current anchor or destination
Aged/deteriorated buildings in our community
Dated infrastructure
Traffic flow on Northlake Boulevard and Parker Bridge
Not perceived as “business-friendly”
Opportunities: (Good Future: prioritize, optimize)
Threats: (Bad Future: counter)
Annexation
Digital communications – citizen self-serve/online
Re-development/implementation of the Master Plan
Utilize the waterfront
New Country Club facilities - destination/gathering place
Return on Investment – (Country Club / Master Plan)
Coalition of business and commercial property owners
Potential expansion of the K-8 public school to “K-12”
Walkability/Bike friendly
Provide opportunities for our citizens to help memorialize
the Village through donations
Federal, State and County pressures on authority of
municipalities
Neighborhood decline/crime/special needs properties
Sober Homes in residential areas
Increase in costs
Village of North Palm Beach FY 2017 Adopted Budget Page 52 of 297
Strategic Planning FY 2017
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. Provide a sustainable financial base for the Village
2. Maintain a high quality of life and improve the overall appearance in the Village
3. Maintain quality of all recreational facilities of the Village
4. Build a new Country Club Clubhouse
5. Implement the Master Plan for business economic development in our commercial corridors and
community development in our neighborhoods
6. Continuously improve the way the Village operates
7. Complete the implementation of the Pay for Performance System
8. Establish a long-term (10-year) capital plan
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 time honored credo
that we are the “best place to live under the sun.”
Village of North Palm Beach FY 2017 Adopted Budget Page 53 of 297
Long Range Planning FY 2017
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 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 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 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.
Village of North Palm Beach FY 2017 Adopted Budget Page 54 of 297
Long Range Planning FY 2017
General Fund:
The projections are based on the following set of assumptions:
1. 3% annual growth rate during the FY 2017-2026 period
2. Property Taxes will represent approximately 56% of total General Fund revenues
3. Personnel Costs will represent 70% of total General Fund revenues
4. Operating Costs will represent 25% of total General Fund revenues
5. Transfer to CIP Fund will represent 5% of total General fund revenues
6. Capital Outlay will represent the totals in the CIP Plan
General Fund Projections (assumes 3% growth rate)
Revenues (Sources):
FY 2017
Budget
FY 2018
Projected
FY 2019
Projected
FY 2020
Projected
FY 2021
Projected
FY 2022
Projected
FY 2023
Projected
FY 2024
Projected
FY 2025
Projected
FY 2026
Projected
Property Taxes 12,868,838$ 12,302,301$ 12,671,370$ 13,051,511$ 13,443,057$ 12,302,301$ 12,671,370$ 13,051,511$ 13,443,057$ 13,846,348$
Other Revenue 8,459,701 9,666,094 9,956,077 10,254,759 10,562,402 9,666,094 9,956,077 10,254,759 10,562,402 10,879,274
Total Revenue 21,328,539 21,968,395 22,627,447 23,306,270 24,005,459 21,968,395 22,627,447 23,306,270 24,005,459 24,725,622
Expenses (Uses):
Personnel 14,873,237 15,377,877 15,839,213 16,314,389 16,803,821 15,377,877 15,839,213 16,314,389 16,803,821 17,307,936
Operating 5,735,715 5,492,099 5,656,862 5,826,568 6,001,365 5,492,099 5,656,862 5,826,568 6,001,365 6,181,406
Capital Outlay 797,400 2,940,100 2,802,500 2,503,500 2,359,700 2,210,400 1,780,400 2,191,900 2,130,900 2,348,300
Debt Service - - - - - - - - - -
Transfer Out (CIP)719,587 1,098,420 1,131,372 1,165,314 1,200,273 1,098,420 1,131,372 1,165,314 1,200,273 1,236,281
Total Expenses 22,125,939 24,908,495 25,429,947 25,809,770 26,365,159 24,178,795 24,407,847 25,498,170 26,136,359 27,073,922
Net Revenue / Expense (797,400)$ (2,940,100)$ (2,802,500)$ (2,503,500)$ (2,359,700)$ (2,210,400)$ (1,780,400)$ (2,191,900)$ (2,130,900)$ (2,348,300)$
Factors indicating financial stability for General Fund:
Unassigned fund balance is approximately 50% of the FY 2017 General Fund Budget;
Increasing tax base (FY 2017 increase in gross taxable value is 7.04%). Because of the increase in
the tax base, the Village’s millage rate wasn’t increased (Note: the millage rate of 7.33 mils hasn’t
increased since FY 2015);
Village millage rate is well below the maximum millage rate allowed;
In both FY 2016 and FY 2017, The Village was able to fund the General Fund capital projects
without dipping into reserves;
The 10-year CIP will assist the Village in planning expenses to be proactive in dealing with increased
infrastructure costs.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 55 of 297
Long Range Planning FY 2017
Country Club:
The projections are based on the following set of assumptions:
1. 3% annual growth rate during the FY 2017-2026 period
2. Golf Revenues will represent approximately 79% of total Country Club revenues
3. Personnel Costs will represent 30% of total Country Club revenues
4. Operating Costs will represent 55% of total Country Club revenues
5. Debt Service requirement will not change
6. Capital Outlay will represent the totals in the CIP Plan
Country Club Projections (assumes 3% growth rate)
Revenues (Sources):
FY 2017
Budget
FY 2018
Projected
FY 2019
Projected
FY 2020
Projected
FY 2021
Projected
FY 2022
Projected
FY 2023
Projected
FY 2024
Projected
FY 2025
Projected
FY 2026
Projected
Golf 3,043,010$ 3,126,931$ 3,220,739$ 3,317,361$ 3,416,882$ 3,126,931$ 3,220,739$ 3,317,361$ 3,416,882$ 3,519,389$
Food & Beverage 738,445 823,293 847,992 873,432 899,635 823,293 847,992 873,432 899,635 926,624
Administration 61,400 7,916 8,154 8,398 8,650 7,916 8,154 8,398 8,650 8,910
Total Revenue 3,842,855 3,958,141 4,076,885 4,199,191 4,325,167 3,958,141 4,076,885 4,199,191 4,325,167 4,454,922
Expenses (Uses):
Personnel 1,218,306 1,187,442 1,223,065 1,259,757 1,297,550 1,187,442 1,223,065 1,259,757 1,297,550 1,336,477
Operating 2,219,398 2,176,977 2,242,287 2,309,555 2,378,842 2,176,977 2,242,287 2,309,555 2,378,842 2,450,207
Capital Outlay 7,000 798,000 156,000 - - 62,000 - 20,000 100,000 276,000
Debt Service 398,151 398,151 398,151 398,151 398,151 398,151 398,151 398,151 - -
Reserves/Contingencies - - - - - - - - - -
Total Expenses 3,842,855 4,560,571 4,019,503 3,967,464 4,074,543 3,824,571 3,863,503 3,987,464 3,776,392 4,062,684
Net Revenue / Expense -$ (602,430)$ 57,382$ 231,728$ 250,624$ 133,570$ 213,382$ 211,728$ 548,775$ 392,238$
Factors indicating financial stability for Country Club:
The Country Club is self-supporting and has a positive amount of unrestricted net assets;
The Country Club’s unrestricted net asset balance is expected to increase as a result of the new
Country Club Clubhouse project.
Village of North Palm Beach FY 2017 Adopted Budget Page 56 of 297
Village of North Palm Beach FY 2017 Adopted Budget Page 57 of 297
General Fund Organization Chart FY 2017
Village Attorney
Village Boards
• Audit Committee
• Business Advisory
• Construction Board of
Adjustment
• Golf Advisory
• Library Advisory
• Pension Boards
• Planning Commission
• Recreation Advisory
• Waterways Board
• Zoning Board of Adjustment
The Residents
Village Council
Village Clerk
3 FT Village Manager
4 FT (+2 FT)
1 PT (+1 PT)
Finance
5 FT (-2 FT)
1 PT (+1 PT)
Human
Resources
2 FT
2 PT
Information
Technology
3 FT
0 PT
Public Works
36 FT (+2 FT)
0 PT
Police
36 FT
13 PT
34 Volunteers
(+2 Volunteers)
Fire Rescue
24 FT
0 PT
18 Volunteers
Parks &
Recreation
6 FT
43 PT
Library
7 FT
9 PT
Summary FY 2017 FY 2016 Change
Full-Time 139 136 +3
Part-Time 70 67 +3
Volunteers 52 50 +2
Community
Development
13 FT (+1 FT)
1 PT (+1 PT)
Village of North Palm Beach FY 2017 Adopted Budget Page 58 of 297
General Fund FY 2017
Budget Summary
FY 2017
Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Millage Rate 7.3300 7.3300 0.00% $ 0 7.3300 6.8731
Revenues
Ad-Valorem Taxes $ 12,868,838 $ 12,022,221 7.04% $ 846,617 $ 11,364,888 $10,154,695
Utility Service Taxes 2,183,610 2,165,911 0.82% 17,699 2,267,118 2,277,366
Franchise Fees 1,184,539 1,136,551 4.22% 47,988 1,253,139 1,232,668
Sales & Use Taxes 294,788 283,657 3.92% 11,131 282,549 266,147
Licenses & Permits 971,800 1,132,700 -14.20% (160,900) 947,138 1,344,652
Intergovernmental 1,451,803 1,451,122 0.05% 681 1,437,219 1,367,379
Charges for Services 2,218,365 2,175,257 1.98% 43,108 2,222,343 2,313,099
Fines & Forfeitures 54,175 63,835 -15.13% (9,660) 111,200 109,939
Interest 52,521 46,360 13.29% 6,161 105,868 16,068
Miscellaneous 48,100 47,353 1.58% 747 151,416 273,808
Total Revenues: 21,328,539 20,524,967 3.92% 803,572 20,142,877 19,355,821
Expenditures
General Government 2,837,625 2,610,010 8.72% 227,615 2,555,831 2,217,834
Police & Fire 8,688,912 8,501,998 2.20% 186,914 8,684,373 8,626,390
Public Works 4,702,663 4,313,560 9.02% 389,103 4,255,638 3,773,696
Community Development & Planning 1,510,909 1,264,037 19.53% 246,872 1,270,395 1,018,622
Library 820,063 805,139 1.85% 14,924 765,918 746,500
Parks & Recreation 1,796,480 1,638,020 9.67% 158,460 1,748,577 2,043,593
Debt service 0 0 0.00% 0 0 0
Contingency / Other 0 0 0.00% 0 0 1,142
Transfers Out 719,587 1,103,750 -34.81% (384,163) 2,091,246 323,000
Non-Departmental 252,300 288,453 -12.53% (36,153) 348,726 322,563
Total Expenditures 21,328,539 20,524,967 3.92% 803,572 21,720,705 19,073,339
Net Revenue Over Expense $ 0 $ 0 $ (1,577,828) $ 282,482
Note: 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.
The budget summary above is for the General Fund. Please see the detail on the following pages for
explanations on revenues and expenses.
Village of North Palm Beach FY 2017 Adopted Budget Page 59 of 297
Revenues FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 60 of 297
General Fund Revenues FY 2017
Total Revenues = $21,328,539
Village of North Palm Beach FY 2017 Adopted Budget Page 61 of 297
General Fund Revenues FY 2017
Revenue Analysis
FY 2017
Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Taxes:
Ad-Valorem Taxes 12,868,838 $ 12,022,221 7.04% 846,617 $ 11,364,888 $ 10,154,695
Franchise Fees:
Electricity 837,606 812,317 3.11% 25,289 921,424 911,740
Gas 31,434 29,885 5.18% 1,549 31,821 30,288
Water 315,499 294,349 7.19% 21,150 299,894 290,641
Utility Service Taxes:
Electricity 1,183,910 1,113,616 6.31% 70,294 1,207,006 1,199,682
Gas 83,840 78,948 6.20% 4,892 72,837 70,505
Telecommunication 570,687 630,893 -9.54% (60,206) 640,518 671,543
Water 345,173 342,454 0.79% 2,719 346,757 335,636
Sales & Use Taxes 294,788 283,657 3.92% 11,131 282,549 266,147
16,531,775 15,608,340 5.92% 923,435 15,167,693 13,930,876
Licenses & Permits:
Building Permits 685,000 850,000 -19.41% (165,000) 648,292 1,093,045
Developer Fees - - 0.00% - 5,097 3,996
Occupational Licenses 275,000 270,000 1.85% 5,000 266,620 244,740
Other Licenses, Fees, Permits 11,800 12,700 -7.09% (900) 27,130 2,872
971,800 1,132,700 -14.20% (160,900) 947,138 1,344,652
Intergovernmental
Shared Revenue
Other Local Units 28,500 43,000 -33.72% (14,500) 72,811 81,009
State Shared Revenue
Local Govt 1/2 Ct Sales Tax 998,920 996,837 0.21% 2,083 942,692 890,400
State Revenue Share Proceeds 385,620 370,711 4.02% 14,909 366,076 346,509
Other State Shared Revenue 17,622 18,866 -6.59% (1,244) 23,442 23,708
Other Intergov Revenue 21,141 21,708 -2.61% (567) 32,198 25,753
1,451,803 1,451,122 0.05% 681 1,437,219 1,367,379
Charges for Services
Community Development 244,210 256,412 -4.76% (12,202) 257,948 282,775
Library 1,090 1,695 -35.69% (605) 1,732 1,566
Recreation
Pool 80,500 101,000 -20.30% (20,500) 108,221 190,491
Recreation 493,715 492,000 0.35% 1,715 500,337 508,996
Tennis 428,100 404,300 5.89% 23,800 381,997 386,375
Police & Fire
Ambulance Fees 325,000 300,000 8.33% 25,000 337,871 288,908
Other 97,950 97,450 0.51% 500 118,158 242,954
Public Works
Solid Waste Collection 520,000 499,000 4.21% 21,000 498,024 392,593
Other 17,500 12,500 40.00% 5,000 8,515 7,606
Village Clerk 10,300 10,900 -5.50% (600) 9,539 10,835
2,218,365 2,175,257 1.98% 43,108 2,222,343 2,313,099
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 62 of 297
General Fund Revenues FY 2017
FY 2017
Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Fines & Forfeitures
Community Development 20,100 28,200 -28.72% (8,100) 48,396 64,158
Library 5,500 7,160 -23.18% (1,660) 7,039 7,484
Police & Fire 28,575 28,475 0.35% 100 55,765 38,298
54,175 63,835 -15.13% (9,660) 111,200 109,939
Miscellaneous
Insurance Refunds - - 0.00% - 32,808 100,002
Sales of Surplus - - 0.00% - 37,838 71,052
Other 48,100 47,353 1.58% 747 80,770 102,754
48,100 47,353 1.58% 747 151,416 273,808
Interest 52,521 46,360 13.29% 6,161 105,868 16,068
Total Revenues: $ 21,328,539 $ 20,524,967 3.92% $ 803,572 $ 20,142,877 $ 19,355,821
Explanation of Increase / (Decrease):
The increase in total General Fund Revenues is primarily due to the increase in Ad-Valorem Tax Revenue as
a result of the increase in taxable value. The millage rate is the same as the previous year.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 63 of 297
General Fund Revenues FY 2017
This section includes a discussion regarding revenue sources for the Village’s FY 2016/17 General Fund
Budget (total revenue estimate = $21,328,539), 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 $12,868,838
Property taxes are the single largest revenue line item in the General Fund Budget, making up approximately
60.34% of the total budget. The taxable property value increased from $1.726 billion to $1.848 billion. At
the millage rate of 7.3300 mils, this will generate gross taxes for FY 2016/17 of $13.55 million. But, due to
discounts for prompt payment, state law requires that only 95% of the gross taxes be budgeted as revenue -
equating to $12,868,838.
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.
Millage Options:
On May 27, 2016 Palm Beach County notified the Village that the preliminary taxable valuation was
$1,837,960,580. The final taxable valuation received on June 29, 2016 showed a valuation of
$1,848,041,694. This includes $6,554,506 in new construction.
Based on this final taxable value and current legislation, the millage options, with respect to voting and
advertising requirements for FY 2016/17, are discussed in the following paragraphs. Please note that the
Village’s current millage rate is 7.3300 mils. This rate will remain the same for FY 2016/17.
Methodology for increasing Millage Rate:
As per current tax law (FS 200.185) the Village is required to follow these procedures for FY 2016/17 when
setting its millage rate:
6.8572 Mils (Rolled-Back Rate):
A simple majority vote is all that is required to approve the rolled-back millage rate of 6.8572 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.
6.8573 – 8.0054 Mils (Majority Vote Maximum Millage Rate):
A simple majority vote is also all that is required to approve a rate above the rolled-back rate, up to 8.0054
mils (This rate is calculated by adjusting the rolled-back rate by the growth in Florida per capita personal
income). However, since this is higher than the rolled-back rate, it must be advertised as a tax increase.
8.0055 – 8.8059 Mils (Two-Thirds Vote Maximum Millage Rate):
A super majority vote is required to increase the millage rate by up to 110% of the majority vote maximum
rate.
8.8060 – 10.0000 Mils (Unanimous Vote Maximum Millage Rate):
A unanimous vote is required to increase the millage rate by more than 110% of the majority vote maximum
rate. However this is subject to an overall legal ceiling for municipalities of 10 mils.
Village of North Palm Beach FY 2017 Adopted Budget Page 64 of 297
General Fund Revenues FY 2017
Millage Rate Impact:
The revenue impact of the above millage rates is shown as follows:
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
2013 Actual 2014 Actual 2015 Actual 2016 Budget 2017 Budget
Revenue 9,981,391 10,154,695 11,364,888 12,022,221 12,868,838
Ad-Valorem Taxes
5 Year Revenue Trend
Millage
Rate
Description
Ad-Valorem
Revenue
FY 2016/17
Ad-Valorem
Revenue
FY 2015/16
(as adopted)
Increase /
(Decrease)
6.8572 Rolled-Back Rate 12,038,772 12,022,221 16,551
7.3300 Current Millage 12,868,838 12,022,221 846,617
8.0054 Majority Vote
Maximum 14,054,597 12,022,221 2,032,376
8.8059 Two-Thirds Vote
Maximum 15,459,987 12,022,221 3,437,766
10.0000 Statutory Maximum 17,556,396 12,022,221 5,534,175
Village of North Palm Beach FY 2017 Adopted Budget Page 65 of 297
General Fund Revenues FY 2017
Franchise Fees $1,184,539
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 2016/17
franchise fees represent 5.55% of the total General Fund Revenues. The estimates are prepared based on
past experience. The Village has the following franchise fees:
Electric Franchise Fees ($837.606):
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 ($31,434):
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 ($315,499):
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 66 of 297
General Fund Revenues FY 2017
Utility Taxes $2,183,610
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 10.24% of the total General Fund revenues.
The estimates are prepared based on past experience and information received from the utility companies.
The Village has the following Utility Service Taxes:
Electric Utility Tax ($1,183,910):
The rate is set at 10% of electric sales generated by FPL.
Water Utility Tax ($345,173):
The rate is 10% of water service sales generated by Seacoast Utility Authority.
Telecommunication ($570,687):
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 ($83,840):
The rate is 10% of natural gas sales.
Village of North Palm Beach FY 2017 Adopted Budget Page 67 of 297
General Fund Revenues FY 2017
Sales & Use Taxes (Local Option Fuel Taxes) $294,788
Gasoline taxes are collected at the state level and distributed by formula to cities and counties. Gas taxes
represent 1.38% of the total General Fund Revenues. The estimates are prepared based on information
provided by the Florida Department of Revenue and Palm Beach County.
Intergovernmental Revenues $1,451,803
Intergovernmental revenue consists of revenues that are received from other governmental agencies. These
revenues represent 6.81% 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 ($998,920) :
In 1982, the local government half-cent sales tax program was created to provide an additional income for
municipalities beyond ad valorem and utility taxes. The budget estimate is provided by the State each year.
Municipal Revenue Sharing ($385,620):
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 68 of 297
General Fund Revenues FY 2017
Charges for Services $2,218,365
Charges for Services represent 10.40% of total General Fund Revenues. The budget estimates are based on past
experience and are described below:
Community Development $244,210
Revenues included in this category are the following: Cell Tower Rent, Protective Inspection Fees, Building
Plan Reviews and Non-Domicile Business Registrations.
Village Clerk $10,300
The Clerk’s office makes available various records and publications and collects the filing fees from candidates for
public office.
Public Works $537,500
Included in this category are the following revenues: Solid Waste Collection and Cardboard Recycling.
Solid Waste Collection Fee ($520,000): Charge to commercial establishments for collection services. Rates
are based on type of business at property and square footage.
Cardboard Recycling ($17,500): Revenue generated from the collection and commodity sale of cardboard to
private vendors.
Police and Fire $422,950
Included in this category are items such as Ambulance Fees, Fire Inspection Fees, Alarm Users Permit Fees,
Bicycle Registrations, Fire Plan Review Fees and Accident Reports.
Ambulance Fees ($325,000): Fee for ambulance transport provided by the Village. The fee applies to residents
and non-residents.
Fire Inspection Fees ($35,000): This fee schedule is detailed in Village Code Article II Sec 12-17. These fees
apply to all businesses, commercial and multi-family residential buildings in the Village regardless of
ownership.
Fire Plan Review Fees ($40,000): Fees collected for plans review of new projects or existing building
modifications
Alarm Users Permit Fee ($22,000): All operating alarms require a permit. The fee is $25, which is collected
once a year.
Village of North Palm Beach FY 2017 Adopted Budget Page 69 of 297
General Fund Revenues FY 2017
Recreation $1,002,315
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 / Lessons $610,615:
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 $175,000:
This includes the amount paid to the Village for wet slip boat dockage, dry storage space and marina ramp
usage.
Memberships $105,500:
This amount includes year-round membership for the Tennis and Pool Facilities.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 70 of 297
General Fund Revenues FY 2017
Licenses and Permits $971,800
Licenses and Permits consist of Building Permits, Contractor Registration, Village Business Tax Receipts, Zoning
& Annexation Fees and Temporary Banner Fees. These revenues represent 4.56% of the total General Fund
Revenues. These types of revenues are directly related to the rate of growth and development in the Village.
Miscellaneous Revenues $48,100
The miscellaneous revenue classification represents 0.23% of total General Fund Revenues. This classification
includes items such as public records requests, requests for bid documents, vending machines, NSF fees, charge
card service fees, insurance refunds, sales of surplus, use of developer contributions, use of reserves that have been set
aside for future tax relief, etc.
Village of North Palm Beach FY 2017 Adopted Budget Page 71 of 297
General Fund Revenues FY 2017
Fines and Forfeitures $54,175
Fines and forfeitures are revenues generated by enforcement and prosecution of municipal ordinances and
state statutes. These line items represent 0.25% of total General Fund revenues. This category was
decreased due to past experience.
Investment Income $52,521
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 0.25% of total
General Fund Revenues. The decline in this revenue source is due to the downturn in the economy.
Village of North Palm Beach FY 2017 Adopted Budget Page 72 of 297
Expenses FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 73 of 297
General Fund Expenses FY 2017
Total Expenses = $21,328,539
Village of North Palm Beach FY 2017 Adopted Budget Page 74 of 297
General Fund Expenses FY 2017
This section includes a discussion regarding appropriations for the Village’s FY 2016/17 General Fund
budget (total budget = $21,328,539), how much of the total budget it comprises, and assumptions used in
determining the projections.
Personnel Costs $14,873,237
Employee salary and benefits represent 69.73% 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:
Salaries:
Performance based merit increases for non-union personnel are budgeted at an average of 3.75% based on a
0% - 5% scale. Salary increases for union eligible employees (FPE, PBA and IAFF) are budgeted in
accordance with the merit increases as negotiated in their collective bargaining agreements.
Retirement:
For the purpose of creating the 2016/2017 budget, the estimated annual required employer contributions are
shown below. The actual figures will be based on asset returns, actuarial experience and the results of
collective bargaining.
All budgeted plan contributions are outlined below:
General Employee Pension Plan:
Employer contribution 21.0%
Employee contribution 6.0%
Police and Fire Pension Plan:
Employer contribution 20.0%
Fire Employee contribution 5.0% *
Police Employee contribution 4.0 %*
(*per terms of the collective bargaining agreements)
ICMA-RC Pension Plan :
Employer contribution 15.0%
Employee contribution 3%, 5%, 10% or 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.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 75 of 297
General Fund Expenses FY 2017
Operating Costs $5,735,715
Appropriations for each department are budgeted based on past history and the needs of the department.
Operating costs represent 26.89% of the overall General Fund Expenses. Some highlights of operating costs
are listed below:
Contractual Services $1,450,402
Utilities $ 511,252
Program Expenses (offset with Program Revenue) $ 385,750
Legal Fees $ 160,000
Materials & Supplies $ 966,820
Gas, Oil & Lubricants $ 273,325
Repairs & Maintenance $ 516,675
Solid Waste Disposal $ 97,000
Property/General Liability $ 252,300
Professional Services $ 410,270
Travel, Training & Conferences $ 136,234
Uniforms / Uniform Rental $ 77,460
Special Events $ 108,500
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 76 of 297
General Fund Expenses FY 2017
Capital Outlay $0
Capital needs and resource availability are assessed annually through a capital planning process that results
in a ten year capital plan. The ten-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 2016/17, there is no capital outlay budgeted in the general fund budget; all
capital items are to be funded with CIP funds.
Village of North Palm Beach FY 2017 Adopted Budget Page 77 of 297
General Fund Expenses FY 2017
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.
Reserves, Contingencies & Transfers $719,587
This category includes items such as contingency and transfers to other funds. For the FY 2016/17 budget,
the “Transfers Out” category represents 3.37% of the overall general fund budget. An appropriation of
$719,587 is to be transferred to the Capital Projects Fund to finance the General Fund’s Capital Improvement
Plan.
Village of North Palm Beach FY 2017 Adopted Budget Page 78 of 297
General Fund Operating Highlights FY 2017
Description Amount
Contractual Services $ 1,450,302
* Maintenance Contract (Grounds & Athletic Fields) 523,000
* Consolidated Dispatch 351,708
* Community Development Lease Agreement 49,600
* Custodial Services 121,000
Utilities 511,252
* Electricity 285,101
* Gas 28,186
* Telephone & Data 86,219
* Water & Sewer 111,746
Materials & Supplies 966,820
* Materials & Supplies 605,570
* Office Supplies 45,900
* Computer Supplies 94,850
* Auto Parts Supplies 125,000
* Library Materials 87,000
Recreation Program Expenses (offset with Recreation Program Revenues) 385,750
Property/General Liability 252,300
Gas, Oil & Lubricants 273,325
Repairs & Maintenance 516,675
* R & M Automotive 119,250
* R & M Building & Grounds 182,500
* R & M Machinery & Equipment 43,000
* R & M P.A. & Communication Systems 47,500
* R & M Storm Drainage System 75,000
* R & M Irrigation System 14,000
* Street Striping 15,000
* R & M Sidewalk Replacement 10,000
Legal Fees 160,000
Solid Waste Disposal 97,000
Uniforms / Uniform Rental 77,460
Travel, Training & Conferences 136,234
Special Events 108,500
Professional Services 410,270
* ULDC re-write; Master Plan implementation; GIS 100,000
* Tennis Court Maintenance 42,000
* Building Department Inspection Services 15,000
* Grant Management Services 15,000
* Professional Services for Streets & Grounds Maintenance 60,000
* Professional Services for Facility Services 25,000
* Professional Services for PW Admin 70,000
* EMS Director Fee 14,400
Total Fiscal Year 2016-2017 Operating Costs $ 5,735,715
Village of North Palm Beach FY 2017 Adopted Budget Page 79 of 297
Department Summaries FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 80 of 297
Village of North Palm Beach
Residents
David B. Norris Mayor
Doug Bush Vice Mayor
Darryl C. Aubrey President Pro Tem
Mark Mullinix Councilmember
Robert A. Gebbia Councilmember
Village AttorneyVillage Manager
Operating
Departments
Village Clerk
Village Council FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 81 of 297
Village Council FY 2017
Mission Statement
It is the mission of the Village Council to provide the highest quality of service to the residents of
North Palm Beach in the most efficient, effective, and fiscally responsible manner by providing sound, clear
policy guidance that encourages, promotes, protects, and improves the welfare of the Village of North Palm Beach,
ensuring that North Palm Beach remains “the best place to live under the sun.”
Service Levels Narrative
Serving as the legislative branch of Village government, the Council is comprised of five (5) officials elected
Village-wide serving two-year terms each. C ouncilmembers in Groups 1, 3 and 5 are elected in even years and
Groups 2 and 4 are elected in odd years. At the first Regular Session after the March election, the Council
selects a Mayor, Vice Mayor, and President Pro Tem. The Village Council meets on the second and fourth
Thursday of the month and holds other meetings as needed to conduct the business of the Village.
Councilmembers stay well-informed about pending legislation through the Florida League of Cities (FLC) and
Palm Beach County (PBC) League of Cities, and communications with federal, state, and local officials.
Councilmembers represent the Village on the following boards and committees:
FLC Finance/Taxation/Personnel Legislative Policy Committee
PBC League of Cities Board of Directors
PBC Multi-Jurisdictional Issues Coordination Forum
Regional Hazardous Materials Oversight Committee
North County Governmental Committee
Treasure Coast Regional Planning Council
Lake Worth Lagoon Initiative Board
Southeast Florida Ocean Reef Task Force
Northlake Boulevard Corridor Task Force
Councilmembers attend monthly meetings of Village Advisory Boards on a rotation basis in order to remain
apprised of the recommendations and activities of Board members.
The Council establishes Village goals and objectives in its annual budget and evaluates services and projects
throughout the year. The Council annually establishes tax millage rates and service fees.
Current Year Accomplishments and New Initiatives
During Fiscal Year 2016, the Council enacted legislation, set policies, and approved projects and expenditures
that met its goals and objectives, and provided for the health, safety, and welfare of Village residents.
Engaged the Treasure Coast Regional Planning Council to provide planning and urban design services
for the creation of a Vision and Village Master Plan for future infill development/redevelopment, and a
community-based vision for economic growth;
Approved a Contract for Master Planning Services with Peacock + Lewis Architects and Planners, LLC, to
develop a Master Plan for the Country Club and design a new clubhouse, pool building, and splash park;
Appropriated four-tenths of a mil ($1,103,750.00 total) in the Fiscal Year 2016 Budget, which was
transferred to the Capital Projects Fund to finance the General Fund Capital Improvement Plan (CIP);
an additional $142,000 in Fiscal Year 2015 budgetary savings was transferred to the Capital Projects Fund;
Village of North Palm Beach FY 2017 Adopted Budget Page 82 of 297
Village Council FY 2017
Provided for capital expenditures from CIP funds, including the purchase of Police vehicles, Fire Rescue
ambulance and power stretchers, and Public Works front-load sanitation collection truck;
Funded Phase 2 of the Energy Conservation Project (Public Safety Facility, Anchorage Activities Building)
to increase efficiency, reduce operating costs, and stabilize planning for infrastructure maintenance costs;
Protected the public health, safety, and welfare of residents by extending the Agreement between the
Village, Palm Beach County, and Palm Beach Gardens for Mutual Assistance, Automatic Aid, and Dispatch;
and approving a Combined Operational Assistance and Voluntary Cooperation Mutual Aid Agreement
with Palm Beach County law enforcement agencies; and
Facilitated economic development in commercial corridors by approving special use permits and
commercial planned unit developments, and implemented the Florida Green Energy Works program,
which allows property owners to finance energy efficiency and renewable energy improvements through
payment of non-ad valorem assessments.
Goals and Objectives
The Village Council is committed to the following goals and objectives for the coming year:
Council Goal:
Provide a sustainable financial base for the Village
Objectives:
a. Ensure equitable taxes and fees for Village services.
b. Keep taxes and fee growth as close to inflation rates and property values as possible.
c. Implementation of Master Plan to encourage new businesses and to promote economic development.
d. Actively pursue annexation opportunities.
e. Pursue the best facility and land utilization for the benefit of all Village residents.
f. Explore all opportunities for sources of funds.
Council Goal:
Maintain a high quality of life and improve the overall appearance in the Village
Objectives:
a. Improve and maintain Village waterways as a unique Village asset.
b. Maintain the highest quality of public safety services through accreditation of its law enforcement
component and through fire rescue level of service partnerships.
c. Enhance communication with residents through mediums such as the Village Newsletter and website and
other forms of communications.
d. Provide more interactive opportunities for all citizens to participate in Village direction, activity, and
facility decisions.
e. Maintain service levels.
f. Update the Code of Ordinances to match contemporary requirements and to encourage redevelopment
consistent with the Master Plan.
g. Improve code compliance and education with special emphasis towards consistent enforcement and the
abatement of “special needs” properties.
Village of North Palm Beach FY 2017 Adopted Budget Page 83 of 297
Village Council FY 2017
Council Goal:
Maintain quality of all recreational facilities of the Village
Objectives:
a. Maintain a high level of appearance and condition of Village parks and recreational facilities, including
the Country Club.
b. Reinvigorate recreational activities for a fresh approach that is responsive to the current interests of
residents to include, but not be limited to,
1. Increased involvement in recreational activities by expanding programming for all age groups;
2. Enhancement and promotion of pool, tennis, and park amenities; and
Council Goal:
Build a new Country Club Clubhouse
Objectives:
a. Release construction RFP.
b. Break ground during Fiscal Year 2017.
Council Goal:
Implement the Master Plan for business economic development in our commercial corridors and
community development in our neighborhoods
Objectives:
a. Review Comprehensive Plan and Land Development regulations to make recommendations that would
facilitate the implementation of the Master Plan.
b. Prepare marketing strategies.
c. Facilitate the creation of a coalition of business and commercial property owners to revitalize and
redevelop our commercial corridors.
d. Identify grant opportunities.
Council Goal:
Continuously improve the way the Village operates
Objectives:
a. Encourage resident participation on Village Boards and in programs and events.
b. Improve communication with businesses, encouraging participation of businesses in Village events.
c. Assess key work processes to determine what services can be improved and implement improved procedures.
d. Provide a human resources capability that brings consistency in policies and procedures across all
departments while remaining current, relevant, and compliant with federal, state, and local personnel and
labor laws.
Village of North Palm Beach FY 2017 Adopted Budget Page 84 of 297
Village Council FY 2017
Council Goal:
Complete the implementation of the Pay for Performance System
Objectives:
a. Create management/employee workgroups to:
1. Establish appropriate performance measures based upon job descriptions;
2. Create procedures for the evaluation process; and
3. Set goals and objectives.
b. Complete implementation of pay for performance for appropriate personnel before the end of Fiscal Year 2016.
Council Goal:
Establish a long-term (10-year) capital plan
Objectives:
a. Proactively address infrastructure, maintenance and replacement needs.
b. Maintain a consistent level of expenditures to achieve Village goals.
c. Plan funding needs, where possible, to avoid substantial debt or tax swings.
Performance / Workload Measures
Performance Measure FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Council Meetings per year
Regular Session
Workshop Session
Special Session
Budget Workshop
21
15
4
7
22
10
8
8
21
12
6
9
Total Ordinances per year
Code Amendment ordinances per year
21
11
15
5
24
12
Total Resolutions per year
Resolutions approving contracts, leases, or agreements per year
91
40
89
48
84
32
Village of North Palm Beach FY 2017 Adopted Budget Page 85 of 297
Village Council FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary &
Benefits $ 50,466 $ 50,466 0.00% 0 $ 50,465 $ 50,463
Operating
Accounting & Auditing 27,000 24,000 12.50% 3,000 26,876 23,516
Advertising 10,500 10,500 0.00% 0 10,284 8,441
Advisory Board Dinner 7,200 6,500 10.77% 700 5,641 5,589
Conferences &
Seminars 2,000 2,720 -26.47% (720) 455 850
Contractual Services 3,650 3,000 21.67% 650 2,580 2,415
Council Donations 5,000 5,000 0.00% 0 3,075 4,000
Membership & Dues 10,617 10,617 0.00% 0 10,555 10,326
Materials & Supplies 1,600 850 88.24% 750 4,767 347
Professional Services 6,000 6,000 0.00% 0 5,161 4,982
Special Events 4,500 4,500 0.00% 0 0 4,190
Travel 6,425 8,558 -24.92% (2,133) 1,076 2,049
Other Operating Costs 0 0 0.00% 0 0 0
Total Operating Costs 84,492 82,245 2.73% 2,247 70,469 66,705
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 134,958 $ 132,711 1.69% $ 2,247 $ 120,934 $ 117,168
Explanation of Increase / (Decrease):
The increase in total expenses is negligible.
Village of North Palm Beach FY 2017 Adopted Budget Page 86 of 297
Summary FY 2017 FY 2016 Change
Full-Time 4 2 +2
Part-Time 1 0 +1
Village Manager
1 FT
Executive
Secretary
1 FT
Purchasing
Manager
1 PT (+1 PT)
Director of
Special Projects
1 FT (+1 FT)
Village Manager FY 2017
Purchasing
Agent
1 FT (+1 FT)
Note: The changes in this department are a result of creating a Purchasing Division and
a position for Special Projects.
Village of North Palm Beach FY 2017 Adopted Budget Page 87 of 297
Village Manager FY 2017
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 and goals. The Village Manager promotes and fosters a
collaborative 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 teamwork…all focused on the
core goal of Serving the Community.
Service Levels Narrative
The function of the Village Manager is to serve as the Chief Executive Officer of the Village. The
Village Manager is responsible to the Village Council for:
Creating a strategic focus for the organization that incorporates goals of the Council;
Developing organizational goals that serve the community;
Strengthening and guiding the Village organization to meet public needs and to provide services;
Preparing agenda materials that foster choices, challenges and opportunities, and solutions from
which the Village Council can develop policy decisions and make public service choices; and
Ensuring that the management of Village services and programs occurs in an efficient and effective
manner.
Personnel Changes
The personnel/title changes for Fiscal Year 2016/2017 are:
Addition of one (1) full-time Director of Special Projects position;
Addition of one (1) part-time Purchasing Manager position;
Addition of one (1) full-time Purchasing Agent position (employee was transferred from the
Finance Department)
Current Year Accomplishments and New Initiatives
A fundamental responsibility of the Village Manager is to implement the Council’s Policies, Goals and
Objectives for the Village. To that end, the following are accomplishments and new initiatives that occurred
in Fiscal Year 2015/2016:
Goal:
Protect the financial integrity of the Village
1. The Village’s General Fund budget has increased by only $833,019.00 or 4.23% over the past 8
years. ($19,691,948.00 in Fiscal Year 2008 to $20,524,967.00 adopted in Fiscal Year 2016).
2. The Village’s ad-valorem taxes have only increased by 2.25% or $264,676.00 since Fiscal Year
2008 ($11,757,545.00 in Fiscal Year 2008 to $12,022,221.00 adopted in Fiscal Year 2016).
Village of North Palm Beach FY 2017 Adopted Budget Page 88 of 297
Village Manager FY 2017
3. The Village’s Finance Department was the recipient of the Government Finance Officer’s
Association – Certificate of Achievement Award for its Certified Annual Financial Report [with no
written comments] and the Distinguished Budget Award for its Budget Document.
4. The Village received a $200,000 grant for the Community Center Trail Project to assist with
improvements to the Community Center.
5. The Village’s addition of a second grapple truck has helped to reduce workers’ compensation
claims.
6. Approved Water Club PUD and third tower construction which will have a positive impact on the
tax base of the Village.
7. Refined the purchasing/procurement function to ensure better checks and balances in accordance
with the NIGP (National Institute of Government Purchasing) guidelines and created a contracts
database to have an accounting of all contracts and requirements.
8. Creation of a Master Plan outlines vision for development and re-development of the Village along
the Northlake, US 1 Corridor, and other locations, bringing revenue to the Village in the form of
commercial tax base.
Goal:
Maintain a high quality of life in the Village
1. Continued the process of reorganizing and revising the Village Code of Ordinances.
2. Partnered with Treasure Coast Regional Planning Council (TCRPC); hosted a week-long Charrette
to obtain community input on the Master Plan and future of the Village.
3. A draft Master Plan has been received by the Village and we expect the Village Council to be able
to give approval of the overall plan before the end of this fiscal year.
4. Numerous renderings of the proposed conceptual design of the Country Club Clubhouse have been
prepared and we expect that the scope of the Country Clubhouse design and the beginning of Phase
II to be accomplished before the end of this fiscal year.
5. Hired a Community Development Director, who is an AICP (American Institute of Certified
Planners) and has twenty years of planning experience, to help implement the vision of the Master
Plan, and improve customer service.
6. Recommended new or amended ordinances providing measures to address Right of Way (ROW),
Boats & RV’s, and wireless communications facilities.
7. Village Website increased communication; Village Newsletter increased form 8 pages to 20 pages to
provide more information to residents about what each department is doing.
8. Held 60th Anniversary Heritage Parade with 58 entries- one of the largest parades to date.
9. Installed LPR cameras within the Village for safety and crime prevention – The Village was ranked
the 4th Safest City in Florida by Movato in 2016
10. 143 new businesses came into the Village in the past year
11. Purchased new ambulance and stretchers for the Fire Department
12. Renewed ten year water supply plan with the State and SFWMD
Village of North Palm Beach FY 2017 Adopted Budget Page 89 of 297
Village Manager FY 2017
Goal:
Maintain and improve all recreational facilities of the Village
1. The Village received a $200,000 grant for the Community Center Trail Project to assist with
improvements to the Community Center.
2. Issued an RFP for the Country Club Clubhouse Restaurant/Banquet Operator.
3. The new Country Club Clubhouse design has space for multipurpose rooms and updated locker
room facilities.
4. Planning for the pool renovation and Splash Park are in progress.
5. Re-sodded the ball fields at Community Center and Osborne Parks
6. Replaced Fencing at Community Center and Osborne Park
7. Leased new Golf Carts at the Country Club
8. Purchased new State of the Art Golf Ball Dispensers
9. Re-surfaced materials purchased for Har-Tru Tennis Courts
10. Made repairs to the Country Club Swimming Pool
11. Continue to secure top entertainment and speakers for annual Veterans Day Ceremony
Goal:
Enhance the spirit and participation of our community
1. Village Website traffic has increased by 20,000 hits over last year to over 80,000 per year – more
enhanced information available- residents can sign up to be notified of any updates by their selected
interests.
2. Continued 7am-7pm, 7 days a week Restaurant operation at the Country Club.
3. Continued entertainment at the Country Club and continue with weekly Italian Nights
4. Scheduled numerous events such as: Heritage Day, Fourth of July, Touch a Truck & Fire Safety
Fair, Hot Cars and Chili Cook Off, Veterans Day, Tree Lighting, Food Truck Frenzy, and Puppy
Love
5. Partnered with the Northern PB Chamber of Commerce in their branding initiative “Palm Beach
North”
6. Held numerous Community Input meetings to obtain feedback regarding resident wants for a new
Clubhouse
7. Created a Host Committee of well-qualified residents to assist TCRPC with the Charrette process.
8. Brought in re-knowned retail and real estate experts to evaluate the Village (Mr. Tom Lavash & Mr.
Robert Gibbs)
9. Held week-long Charrette to obtain feedback regarding future of the Village; interviewed over 60
residents individually, as well as all Boards and Committees of the Village
Village of North Palm Beach FY 2017 Adopted Budget Page 90 of 297
Village Manager FY 2017
10. Posted large banners Village-wide regarding workshops, events, meetings, and Charrette to
encourage participation
11. By post card mailing, invited all residents to participate in an online survey regarding the Country
Club – had a very good response percentage
12. Increased new participation by residents to Village Boards, Committees and Commissions
13. Meet periodically with Community Groups.
14. Have formed Partnership with COPA elementary school for special events, Read for the Record,
Charrette, Veteran’s Day, Tree Lighting, parade, and promotion of the school in the Village
Newsletter.
15. Facebook Page is updated weekly with meeting announcements and as necessary, to announce
meetings, kudos, events, and other Village News
Goal:
Improve the overall appearance of the Village
1. Repaired and revitalized median landscaping along US 1.
2. Issued an RFP for the Country Club Clubhouse, Restaurant/Banquet service; toured numerous
clubhouses to have different architectural plans presented and all options considered
3. Incorporated surveys of Village streets, sidewalks, and storm water drainage systems to be better
able to forecast and schedule infrastructure repairs or replacement in our ten year CIP Plan
4. Made improvements to Parks by re-sodding, re-fencing ball fields and re-surfacing the Har Tru
tennis courts
5. The Village received a $200,000 grant for the Community Center Trail Project to assist with
improvements to the Community Center.
6. Started the process of reorganizing and revising the Village Code of Ordinances.
7. Recommended new or amended ordinances providing measures to address Right of Way (ROW),
Boats & RV’s, Wireless Communications facilities.
8. Landscaping of US 1 medians
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 91 of 297
Village Manager FY 2017
Goal:
Continuously evaluate the way we work
1. Begin continued negotiations this summer for the next contract period with Police (PBA) and Fire (IAFF)
unions.
2. Expanded Pay for Performance evaluation system to the Police Department.
3. The Village website provides updated information to residents and notifies them immediately through
the “Stay Notified” portal
4. Incorporated surveys of Village streets, sidewalks, and storm water drainage systems to be better able
to forecast and schedule infrastructure repairs or replacement to complete a 10 year CIP Plan.
5. Continuing the process of reorganizing and revising the Village Code of Ordinances.
6. Continued Italian Night, brought back pizza and reasonable prices at the pool snack bar.
7. Re-organized the Purchasing/procurement function of the Village; developed and evaluated Risk
Management function that resulted in cost savings to the Village.
8. Held employee picnic and holiday dinner for employees (best attended ever) to show appreciation to
the employees.
Purchasing Division
This is a new division of the Village Manager’s office created on June 1, 2016. The Purchasing Division is
dedicated to providing professional and efficient procurement services to obtain the greatest possible value
and quality in the services and products purchased for the Village of North Palm Beach.
Service Levels Narrative – Purchasing
The Purchasing Division will provide the following services to the Village Council and Administration:
Determine the appropriate and most cost-effective purchasing method, including competitive
solicitation, direct negotiations and/or methods that allow the Village of North Palm Beach to take
advantage of special pricing agreements when appropriate;
Analyze alternate source contracts resulting from other agencies and/or cooperative groups to
determine if they are to the advantage of the Village of North Palm Beach.
Oversee the competitive solicitation process in collaboration with the Village of North Palm Beach
end-user to include:
o creating the competitive solicitation document;
o approving the specifications, terms, and conditions, which may include using environmentally
preferable methods;
o approving the evaluation criteria,
o selecting members of the evaluation committee;
o facilitating the evaluation committee meeting to rank vendors or tabulating and evaluating bids
and replies in order to select the lowest and best offer to the Village;
o negotiating contract(s) when appropriate;
Village of North Palm Beach FY 2017 Adopted Budget Page 92 of 297
Village Manager FY 2017
o coordinating review and approval process with Village attorney; and
o preparing purchases for approval by the Village Manager and/or Village Council as determined
by Village Policy.
Approve and issue purchase orders;
Manage the P-Card Program;
Ensure the Village is prepared to purchase services and materials/equipment as needed to recover
from any emergency storm and align with FEMA reimbursement guidelines;
Purchase large material items or equipment directly rather than have a contractor purchase them as
part of a project and prepare and execute Certificates of Entitlements for the purpose of tax savings,
when appropriate;
Sell surplus vehicles and equipment; and
Handle all automobile, accident, and liability insurance claims for the Village.
Current Year Accomplishments and New Initiatives
During the Fiscal Year 2015/2016:
Managed 85% of insurance claims internally which saves in the cost of filing claims ($34.00
per claim versus $351.00 - $1,026.00) and results in a better rate of reimbursement and lower
future insurance premiums.
Prepared the following competitive solicitations:
o Request for Proposals 3
o Request for Qualifications 1
o Request for Quotes 11
Continued to track contracts and insurance utilizing software in order to assist in managing
their expiration dates.
Maximized the revenue resulting from the sale of vehicles and other equipment collecting a
total of $67,931.99 for 14 items sold on Govdeals.net.
Participated in a local professional purchasing group, National Institute of Governmental
Purchasing (NIGP) – Southeast Chapter in order to gain knowledge and information on how
to best make purchases for the Village.
Utilized several cooperative/alternate source purchasing contracts to increase the Village’s
spending power, be efficient with staff time and save the Village money. Examples of this
activity include the lease of our golf carts at a low rate; monthly services for uniforms at very
competitive pricing and IT supplies at excellent discounts.
Updated all vending machines to energy saving, newer machines and expect that the revenue
will more than double from last year’s total of $447.60 to an estimate of $1,045.00 for 2016.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 93 of 297
Village Manager FY 2017
Goals and Objectives
In the coming year, the Purchasing Division plans to achieve the following goals and objectives:
Council Goal:
Continuously improve the way the Village operates
Division Goal:
Evaluate key work processes to determine what can be improved and implement improved procedures.
Objectives:
a. Update the Village Policies as they relate to the purchasing processes.
b. Explore expanding the use of functionality inside the existing financial software to bring additional
efficiencies to the organization.
c. Re-define the requisition submittal process for departments to streamline their work and allow them
to focus more on their core roles while allowing the purchasing department to manage the
procurement actions needed.
d. Review and refine the P-Card rules to allow for more efficient use of this tool.
Council Goal:
Build New Country Club
Division Goal:
Select and present a contract to the Village Council for a highly qualified, licensed, insured vendor to
perform the necessary work to build the new Country Club.
Objectives:
a. Prepare and manage the competitive solicitation process to select the best vendor available to build
our Country Club.
b. Ensure contract contains appropriate language to protect the Village especially during the
construction and turn over phase of the project.
c. Work with the selected vendor to save additional tax dollars, by directly purchasing large materials
and equipment such as air conditioning units, windows, etc. when appropriate.
d. Coordinate activities needed to build out the Restaurant with the Restaurant Operator if contract is
awarded.
e. Purchase furniture and fixtures and coordinate the deliveries and installations as needed to ensure a
smooth opening of the new Country Club.
Village of North Palm Beach FY 2017 Adopted Budget Page 94 of 297
Village Manager FY 2017
Council Goal:
Maintain a high quality of life and improve the overall appearance in the Village
Division Goal:
Ensure that the businesses in the Village and elsewhere have clear information on how to do business with
the Village.
Objectives:
a. Establish a website for the Purchasing Department with clear information on how to do business with
the Village.
b. Provide transparent activity into the purchases made inspiring public confidence in the process used
to acquire commodities and contractual services and which demonstrate that these purchases resulted
in the maximum value and quality.
Performance / Workload Measures
Performance
Measure
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Number of Purchase Orders Issued 278 324 350
Number of Competitive Solicitations Issued 18 24 26
Number of Items sold through Gov Deals 79 25 25
The following charts illustrate some departmental workload indicators:
Note: Activity in FY2015 was unusually high.
Village of North Palm Beach FY 2017 Adopted Budget Page 95 of 297
Village Manager FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 629,518 $ 299,749 110.02% $ 329,769 $287,786 $260,982
Operating
Advertising 3,500 200 1650.00% 3,300 0 0
Books, Publications &
Subscriptions 550 500 10.00% 50 1,400 1,854
Conferences & Seminars 1,250 1,000 25.00% 250 610 10
Contractual Services 15,100 9,800 54.08% 5,300 1,195 43,489
Materials & Supplies 7,100 3,600 97.22% 3,500 4,687 7,230
Memberships & Dues 4,350 3,100 40.32% 1,250 1,629 2,818
Postage 900 100 800.00% 800 96 0
Printing & Binding 1,100 1,000 10.00% 100 0 0
Professional Services 20,770 9,200 125.76% 11,570 9,945 1,329
Travel & Training 3,000 1,600 87.50% 1,400 49 0
Uniforms 360 200 80.00% 160 0 0
Other Operating Costs 600 600 0.00% 0 0 311
Total Operating Costs 58,580 30,900 89.58% 27,680 19,610 57,040
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 688,098 $ 330,649 108.11% $ 357,449 $307,396 $318,021
Explanation of Increase / (Decrease):
The increase in total expenses is primarily due to costs associated with creating the Purchasing Division and
a position for Special Projects.
Village of North Palm Beach FY 2017 Adopted Budget Page 96 of 297
Summary FY 2017 FY 2016 Change
Full-Time 2 2 No Change
Part-Time 2 2 No Change
Director of Human
Resources
1 FT
HR Specialist
1 PT
Administrative
Assistant
1 FT
Administrative
Coordinator
1 PT
Human Resources FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 97 of 297
Human Resources FY 2017
Mission Statement
The Department of Human Resources (HR) is committed to fostering a work environment that attracts quality
applicants and inspires excellence in personnel to support the Village’s mission and strategic priorities.
Service Levels Narrative
HR supports all Village Departments through the advertising, screening, hiring and training of personnel. HR also
implements and manages the comprehensive employee benefit programs, safety and workers’ compensation
programs, personnel policies and procedures, employee performance and compensation programs and employee
relations activities. Development and oversight of these functions in one office ensures consistency and
objectivity in their administration.
The Village employs 147 full-time and 132 part-time (both year-round and seasonal) positions. Additionally, the
Village offers a benefits package to all full-time staff. Our health and welfare benefits consist of employer-funded
medical and dental coverage for all employees, as well as optional employer-subsidized dependent coverage.
The self-funded retirement plan options offered by the Village are extremely generous. In addition, Flexible
Spending Accounts, Life and AD&D insurance, Long-Term Disability, Vision, and other optional benefit programs
are available. The Village also offers Education Assistance and a completely confidential Employee Assistance
Program. HR is responsible for delivering these programs equitably across the full-time employee workforce and
in full compliance of all federal and state healthcare regulations (i.e., FLSA, PPACA, COBRA, HIPAA, ERISA,
etc.).
Currently the HR Department is staffed with a Director of Human Resources, a part-time Human Resources
Specialist, a part-time Administrative Coordinator and a full-time Administrative Assistant.
The HR Director oversees and supervises all areas of HR including personnel support and regulation, policy
development, legal compliance, employee benefit management, hiring administration, development of training
programs, investigation and analysis of personnel matters, disciplinary actions, employee complaints and providing
general advice and guidance in personnel issues. This oversight helps ensure that Village policies are enforced fairly
and consistently.
The HR Director also fulfills a vital role in risk management by working to control Worker’s Compensation costs and
risk factors. As the Village’s designated Safety Coordinator, the HR Director chairs all Safety Committee meetings
and ensures OSHA–level standards are met for reporting, accident investigations, and safety improvements.
The HR Specialist ensures that the Village attracts and hires quality candidates for employment, identifying vacancies,
evaluating the skill sets needed for positions, creating relevant job descriptions, advertising in appropriate forums,
screening candidates, conducting reference and background checks and conducting interviews in accordance with
federal and state guidelines. The Specialist also administers new hire orientations and works with employees who
have been injured at work to ensure they understand their rights and responsibilities.
The Administrative Coordinator serves as the Village’s Compensation Analyst, reconciling bills for employee benefits,
processing requests for pension disbursement, calculating merit-based pay increases and providing oversight for
employee rates of pay and other disbursements.
Village of North Palm Beach FY 2017 Adopted Budget Page 98 of 297
Human Resources FY 2017
The Administrative Assistant serves as a front-line liaison for the Department, responding to employee and vendor
inquiries and providing administrative support. The Administrative Assistant also serves as the Records
Coordinator for the Department of Human Resources and the Finance Department, managing the Village’s
personnel, accounting and payroll records to ensure compliance with Florida public records laws and records
retention schedules.
The Human Resources Department maintains the Village’s Comprehensive Pay and Classification Plan which
includes position descriptions for all Village jobs. Accordingly, HR conducts market-research on related issues and
recommends modifications to Village policies and programs as appropriate.
In addition to the duties already mentioned, the HR Department is responsible for the following functions:
Renewing workers’ compensation and group insurance plans;
Conducting labor relations and collective bargaining sessions with Federation of Public Employees (FPE),
Police Benevolent Association (PBA), and International Association of Fire Fighters (IAFF) unions;
Administering Employee Assistance Plan support;
Collaborating with the Village Clerk regarding personnel-related records requests;
Managing all workers’ compensation cases with workers’ compensation carrier and health clinic/providers;
and
Coordinating of all annual employee performance evaluations.
The Department keeps abreast of regulatory changes in federal and state human resource laws in order to ensure
compliance and uniform application across all departments. To that end our staff attends regular training sessions
and subscribes to publications which offer insight to emerging trends and statutory changes.
HR has partnered with the Village’s Agent of Record (and health insurance broker) to monitor changes in
healthcare regulations as mandated by the Affordable Care Act, including noticing, coverage, and minimum
levels of care requirements. HR continues to work closely with the Village’s broker to negotiate the best pricing
for group health insurance with a quality carrier that has a viable network and a balanced benefits package. 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, by developing an employee wellness program we can assist in keeping a positive claims
experience which ultimately may help to reduce the rate at which premiums increase. Therefore, HR has developed
an Employee Wellness Program that encourages employee engagement with regard to health and wellness.
Personnel Changes
There are no personnel changes for 2016/2017.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 99 of 297
Human Resources FY 2017
Current Year Accomplishments and New Initiatives
During Fiscal Year 2015/2016, the HR Department accomplished the following new initiatives and goals for
improvement:
Established the Department as an employee-friendly resource for providing information, supporting career
goals and resolving conflicts.
Published current personnel policies as a comprehensive manual for employees and supervisors.
Began the process of auditing and consolidating the personnel records to maintain compliance with records
retention schedules, converting all remaining microfilm record to a digital format.
Partnered with several departments to provide guidance and oversight of personnel actions and
investigations.
Implemented behavioral interviewing system to review the competencies of job candidates.
Recruited and hired several key personnel for the Village including three department heads.
Expanded wellness initiatives which educate and encourages employees to be pro-active about their health.
Implemented the new Employee Evaluation System for Fire Department personnel enabling employees to
monitor and track their career objectives and Managers/Directors to create job competency-based criteria on
which to evaluate employees.
Goals and Objectives
In the coming year, the Human Resources Department plans to achieve the following goals and objectives:
Council Goal:
Department Goal:
Bring consistency to personnel policies and procedures across all departments while remaining current,
relevant and compliant with all federal, state and local personnel and labor laws.
Objectives:
a. Complete revision and distribution of personnel policies, conducting training when necessary.
b. Expand the library of forms and correspondence templates to help supervisors address personnel issues
consistently across all departments.
c. Continue to audit and consolidate personnel records to ensure compliance with records retention schedules.
d. Utilize technology to make personnel actions more efficient.
e. Partner with departments as they implement personnel actions to provide guidance.
f. Initiate new training programs for the Village employees.
Department Goal:
Ensure the Village attracts and maintains personnel best suited to accomplishing Council goals and
initiatives.
Objectives:
a. Expand the scope of applicant recruitment.
b. Continue to conduct extensive reference/background checks.
c. Facilitate in-depth interviews to select best applicant.
Continuously improve the way the Village operates.
Village of North Palm Beach FY 2017 Adopted Budget Page 100 of 297
Human Resources FY 2017
Council Goal:
Department Goal:
Implement a Pay for Performance System that is meaningful and has impact on the way that employees
and supervisors communicate the measures of success.
Objectives:
a. Expand the new Pay for Performance system to encompass other groups of employees before the end of Fiscal
Year 2017.
b. Work with Department Directors, Managers and Staff to facilitate implementation and training.
c. Provide oversight to supervisors as they learn to encourage employee performance and growth.
Performance Measures
Performance
Measure
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Number of Trainings Held 6 10 15
Personnel Policy Revisions 4 20 As needed
Wellness Initiatives Implemented 5 7 12
Employee Groups Using
New Pay for Performance System N/A 1 3*
*This represents the union and non-union employee groups for the Village. The Collective Bargaining
Agreement for FPE lasts through FY17. This group will be added to the new system in FY18.
continued on next page
Complete the implementation of the Pay for Performance System
Village of North Palm Beach FY 2017 Adopted Budget Page 101 of 297
Human Resources FY 2017
Departmental Workload Indicators
2014
Actual
2015
Actual
2016
Estimated
2017
Estimated
FULL TIME 11 16 17 18
PART TIME 41 56 58 60
0
10
20
30
40
50
60
70 NEW HIRES PROCESSED
More than just a demonstration of a staffing increase, the figures in the New Hires Processed graph above illustrate the fluctuation of employees
over the course of the year.
As referenced below, merit-based increases, payment of supplements, position changes, resignations, terminations, new-hires, re-hires, and
reimbursements are all requested via the Personnel Action Form. The form provides the means for the various departments to request personnel
action for their staff. For the first time in 2016 these personnel actions are being captured and tracked via the Village’s Employee Information
System.
2014 Actual 2015 Actual 2016
Estimated
2017
Estimated
PAF Requests 1760 1825 1849 1873
1700
1720
1740
1760
1780
1800
1820
1840
1860
1880
1900
PERSONNEL ACTIONS REQUESTED BY DEPARTMENTS
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 102 of 297
Human Resources FY 2017
Other Factors Monitored by Human Resources
0
0.2
0.4
0.6
0.8
1
1.2
1.4
1.6
MOD
Worker's Compensation Modification
Rating
2013 Actual
2014 Actual
2015 Actual
2016 Actual
2017 Projected
As illustrated above, the Village’s Workers’ Compensation experience modification rating (MOD) has increased steadily since 2013, resulting
in a premium increase. HR will continue to focus on safety training and programs for the coming year in order to assist in lowering
Workers’ Compensation costs
As a result of the costs mandated by the Affordable Care Act, medical premiums across the country have been increasing exponentially
over the past several years. The Village will continue to promote wellness to help ensure a positive claims experience for Fiscal Year
2017.
$0.00 $500.00 $1,000.00 $1,500.00 $2,000.00
2016
Actual
2015
Actual
2014
Actual
2013
Actual
MEDICAL PREMIUMS
Family
Plus One
Single
NORM
Village of North Palm Beach FY 2017 Adopted Budget Page 103 of 297
Human Resources FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 279,235 $ 242,172 15.30% $ 37,063 $ 223,123 $ 240,954
Operating
Advertising 1,500 1,500 0.00% 0 471 50
Books, Publications &
Subscriptions 2,816 2,351 19.78% 465 901 585
Conferences & Seminars 600 600 0.00% 0 1,604 510
Contractual Services 7,500 16,640 -54.93% (9,140) 21,323 949
Employee Assistance Program 4,500 3,500 28.57% 1,000 3,059 6,117
Employee Physical Exams 8,369 8,369 0.00% 0 8,664 6,439
Employee Relations 30,000 30,000 0.00% 0 29,791 27,485
Materials & Supplies 3,200 3,000 6.67% 200 4,409 9,093
Memberships & Dues 1,548 1,457 6.25% 91 1,664 950
Postage 150 150 0.00% 0 74 42
Printing & Binding 700 700 0.00% 0 152 4
Professional Services 24,000 33,095 -27.48% (9,095) 26,545 2,751
Travel & Training 6,400 2,975 115.13% 3,425 1,602 1,587
Uniforms 0 0 0.00% 0 195 0
Other Operating Costs 0 0 0.00% 0 0 0
Total Operating Costs 91,283 104,337 -12.51% (13,054) 100,453 56,561
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 370,518 $ 346,509 6.93% $ 24,009 $ 323,577 $ 297,515
Explanation of Increase / (Decrease):
The increase in total expenses is primarily due to the increase in personnel costs:
In FY16, one part-time position was budgeted for 20 hours per week; In FY17 the hours for this
position were increased to 30 hours per week which also resulted in health insurance costs due to the
Affordable Care Act.
Village of North Palm Beach FY 2017 Adopted Budget Page 104 of 297
Summary FY 2017 FY 2016 Change
Full-Time 5 7 -2
Part-Time 1 0 +1
Director of Finance
1 FT
Project &
Procurement Manager
0 FT (-1 FT)
Finance Manager
1 FT
Accountant
2 FT
Accounting Clerk
1 PT (+1 PT)
0 FT (-1 FT)
Finance FY 2017
Note: The Finance Director also oversees the following position:
• 1 FT Country Club Accounting Clerk
Note: The changes in this department are a result of transferring the
Purchasing function to the Village Manager’s Department.
Village of North Palm Beach FY 2017 Adopted Budget Page 105 of 297
Finance FY 2017
Mission Statement
It is the mission of the Finance Department 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 28 consecutive years.
The Village’s General Fund Unassigned Fund Balance is viewed by Administration as a measurement of
Village financial stability since the General Fund is the chief operating fund of the Village. Prudent financial
management has resulted in a healthy financial “cushion” to meet unexpected financial hardships for the
Village (The General Fund Unassigned Fund Balance at September 30, 2015 is $10.8 million). As a
measure of the general fund’s liquidity, it is useful to compare the unassigned fund balance to total fund
expenditures:
The Finance Director oversees and supervises all areas of the Finance Department. This includes providing
oversight, guidance, financial policy, cash/investment management, debt management, fixed asset
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 106 of 297
Finance FY 2017
The Director is responsible for: preparing and distributing the various financial reports of the Village;
overseeing quarterly financial analyses; tracking performance indicators and financial trends; establishing
standard operating procedures for the fiscal operation of the Village; tracking payment schedules; securing
financing for vehicles and large capital expenditures (e.g., leases, capital improvement projects, etc.), and
developing procedures for monitoring and facilitating timely debt payment. The Director is also responsible
for overseeing and supervising the risk management function associated with the Village’s Property/Casualty and
General Liability Insurance (The HR Director oversees the risk management function associated with Workers’
Compensation).
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 Country Club Accounting Clerk reports to the Finance Director and is responsible for processing and
recording financial transactions related to the Country Club. The Country Club Accounting Clerk is located in
the Finance Department.
The Department is responsible for the following functions:
Preparing, recording, analyzing and monitoring all of the Village’s financial transactions;
Preparing various Village financial reports;
Monitoring and improving all Village internal financial controls;
Verifying accuracy, completeness, legitimacy, and proper account recording for all Village
expenditures;
Ensuring that payment is remitted timely and accurately in accordance with Village procurement
policies;
Processing all payroll-related functions in accordance with federal, state & local guidelines as well as all
current union Collective Bargaining Agreements;
Reconciling quarterly pension statements and submitting all payroll reports;
Reconciling and tracking fourteen (14) different funds;
Overseeing Village-wide grant compliance to ensure complete, accurate grant reporting;
Overseeing the Village’s Inventory Control operations;
Supervising risk management for Property/Casualty & General Liability claims;
Preparing, implementing and monitoring the Village’s Annual Budget in accordance with all applicable
federal, state and local requirements; and
Coordinating and preparing the Annual Audit Report a/k/a CAFR (Comprehensive Annual Financial
Report) with the Village Auditor.
Personnel Changes
The personnel/title changes for Fiscal Year 2016/2017 are:
Addition of one (1) part-time Accounting Clerk position / Deletion of one (1) full-time Accounting
Clerk position;
Deletion of one (1) full-time Project & Procurement Manager position (employee transferred to
Purchasing Division)
Village of North Palm Beach FY 2017 Adopted Budget Page 107 of 297
Finance FY 2017
Current Year Accomplishments and New Initiatives
During Fiscal Year 2015/2016, the Finance Department achieved the following new initiatives and goals for
improvement:
Facilitated the annual independent audit process resulting in an unqualified opinion;
Received the GFOA (Government Finance Officers Association) Distinguished Budget Award for the
7th consecutive year [previously this award had not been received since 1995];
Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the 28th
consecutive year;
Completed and filed all federal, state, and local reports on a timely basis;
Completed monthly, quarterly and annual reports of Village fiscal affairs;
Implemented a paperless payroll stub;
Implemented an automated P-Card system in the MUNIS software by which data can be imported
directly into the database vs. manual data entry;
The FY17 budget document was reformatted to change the page layout from landscape orientation to
portrait in order to ensure consistent page configuration and presentation in an easier to read and
more user-friendly format; and
The budget summaries in the FY17 budget document were updated to include the dollar amount of
increase/(decrease) in the budget and an explanation of the budget change.
Goals and Objectives
In the coming year, the Finance Department plans to achieve the following goals and objectives:
Council Goal:
Provide a sustainable financial base for the Village
Department Goal:
Maintain the Village’s financial systems in conformance with all state and federal laws, Generally
Accepted Accounting Principles (GAAP), and 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 in accordance with GASB requirements and timelines and the 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.
Village of North Palm Beach FY 2017 Adopted Budget Page 108 of 297
Finance FY 2017
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.
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
Goals, Objectives, and Measures
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Village Council Goal #1: Provide a sustainable financial base for the Village
Increase electronic transfers as method of payment to vendors
o Provide direct transfer of payments to vendors’ bank accounts,
reducing cost of checks and postage
Percent of vendor payments processed through
electronic funds transfer 5.71% 7.91% 8.0%
Provide effective information to the Village Council, citizens, and the
Government Finance Officers Associations (GFOA)
o Utilize best practices when preparing a communication device,
policy document, financial plan, and operations guide
Achievement of GFOA Award for Budget document Yes Yes Yes
Develop and adopt the Village’s annual budget prior to
September 30th of the preceding fiscal year Yes Yes Yes
Village of North Palm Beach FY 2017 Adopted Budget Page 109 of 297
Finance FY 2017
Departmental Workload Indicators
Performance
Measure
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Number of Purchase Orders issued 278 324 350
Number of Payroll Checks issued 5,986 6,050 6,655
Number of Accounts Payable Checks issued 5,428 5,369 5,369
Number of Accounts Payable Invoices processed 20,177 25,000 27,500
Number of 1099’s issued 105 115 115
Number of W-2’s issued 296 290 290
Number of Budget Amendments Processed 23 20 20
Number of Competitive Solicitations Issued 18 24 26
Number of Items sold through Gov Deals 79 25 25
The following charts illustrate some departmental workload indicators:
Village of North Palm Beach FY 2017 Adopted Budget Page 110 of 297
Finance FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 532,781 $ 724,911 -26.50% $ (192,130) $ 697,065 $ 546,484
Operating
Advertising 250 250 0.00% 0 179 100
Books, Publications & Subscriptions 300 300 0.00% 0 139 276
Conferences & Seminars 500 500 0.00% 0 120 50
Contractual Services 30,000 30,000 0.00% 0 23,954 21,658
Materials & Supplies 11,500 11,500 0.00% 0 11,257 15,134
Memberships & Dues 300 700 -57.14% (400) 1,673 685
Postage 100 100 0.00% 0 83 120
Printing & Binding 4,000 4,000 0.00% 0 3,656 2,954
Professional Services 1,000 1,000 0.00% 0 1,708 27,157
Travel & Training 200 200 0.00% 0 53 0
Uniforms 0 0 0.00% 0 308 0
Other Operating Costs 0 0 0.00% 0 0 0
Total Operating Costs 48,150 48,550 -0.82% (400) 43,130 68,134
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 580,931 $ 773,461 -24.89% $ (192,530) $ 740,195 $ 614,618
Explanation of Increase / (Decrease):
The decrease in total expenses is primarily due to transferring the Purchasing function to the Village
Manager’s Department.
Village of North Palm Beach FY 2017 Adopted Budget Page 111 of 297
Director of
Information
Technology
1 FT
Network Support
Specialist
1 FT
Technical Support
Specialist
1 FT
Summary FY 2017 FY 2016 Change
Full-Time 3 3 No Change
Part-Time 0 0 No Change
Information Technology FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 112 of 297
Information Technology FY 2017
Mission Statement
It is the mission of the Information Technology Department to provide excellent, secure infrastructure,
effective and timely support, and innovation in the delivery of information technology products and
services.
Service Levels Narrative
The Information Technology (IT) Department provides Village staff with all information technology-related
assistance. Departmental responsibilities include daily data back-ups; recovery, installation, and support
of all desktop computers; network design, support and troubleshooting; voice and data cabling; wireless
video support; troubleshooting of Country Club point-of-sale (POS) systems; web development and
design; graphic arts and design; database administration; PBX and VOIP phone system support; and
support of all Public Safety Mobile Data solutions. The IT Department also provides guidance to
department heads on all technology-related purchases.
The IT Department provides Village residents with services such as online golf tee-time reservations,
online registration for Parks and Recreation activities, and online public records requests. The IT
Department is continuing its efforts to provide additional, convenient online services to our residents and
business community through the design of an all new Village website. The new website will offer a full
customer service portal for Village residents, including checking the status of building permits, reporting
concerns and submitting payments for business tax receipts.
In addition to the duties already mentioned, the IT Department is also responsible for the following
functions:
Wireless Networking;
Installation and troubleshooting of video surveillance systems;
Ordering and implementation of new software and hardware related items;
Laserfiche workflows design;
Employee training on Village software applications;
Police laptop repair and support;
Installation and troubleshooting of virtual servers;
Electronic public records requests;
Video surveillance evidence retrieval;
Mobile phones, air cards and Ipads; and
Enforcement of IT policies and procedures
Currently the IT Department is staffed with one (1) Director of Information Technology, one (1) full-time
Network Support Specialist, and one (1) full-time Technical Support Specialist. The IT Director oversees
and supervises all areas of the IT Department. The IT Director also enforces all computer-related policies
to protect the Village infrastructure and is in charge of implementation and design of new technologies. The
IT Director is also responsible for coordinating and planning special IT-related projects with outside
vendors and department heads.
Village of North Palm Beach FY 2017 Adopted Budget Page 113 of 297
Information Technology FY 2017
The Network Support and Technical Support Specialists assist the IT Director by completing day-to-day work
orders and responding to service calls throughout the Village. The Technical Support Specialist also
maintains IT-related inventory and is responsible for making sure all hardware, software, and warranties
are up-to-date.
Personnel Changes
There are no personnel/title changes for Fiscal Year 2016/2017.
Current Year Accomplishments and New Initiatives
During Fiscal Year 2015-2016, in addition to meeting all of its performance measures, the IT Department
accomplished a significant amount of special projects including:
Installation and training of License Plate Recognition cameras.
Installation of key card access system at Village hall and Public Safety building.
Virtualization software upgrade to version 6.0.
Installation of new wireless network at Village Hall, Public Works, Public Safety and Library.
Installation and design of electronic purchase order form in Munis.
Installation of new ID card software for Human Resources.
Installation of new network switches at all Village facilities for increased bandwidth and security
features.
Migration of Village domain to Windows 2012 R2.
Installation of new backup and recovery solution for Village infrastructure.
Installation and setup of surveillance cameras at Osborne Park.
Wireless antenna installation at Country Club pool to pull up to the minute data from Pool pump
room.
Installation of new flat panel TV’s in Village Council Chambers.
Upgrade Munis Financial software to version 11.3.
Updating of the Information Technology Policies and Procedures Manual to meet new FDLE
requirements.
Installation of high definition surveillance cameras at Anchorage Park storage lots.
Implementation of intrusion detection system on Village network.
Setup of 3 new Munis virtual servers.
Successfully passing newly initiated Florida Department of Law Enforcement technical audit.
New audio system in Public Safety multi-purpose room.
New audio system in Library Obert room.
Implementation of windows update and logging servers.
Bluetooth ruggedized printers for all Police patrol units.
Village of North Palm Beach FY 2017 Adopted Budget Page 114 of 297
Information Technology FY 2017
Goals and Objectives
In the coming year, the Information Technology Department plans to achieve the following goals and
objectives:
Council Goal:
Maintain a high quality of life and improve the overall appearance in the Village.
Department Goal:
Implement additional online services to Village residents through new Village website.
Objectives:
a. Maintain a Village website that provides Village residents with a customer service-oriented web portal
to interact with Village staff and stay up to date with all Village events and activities.
b. Allow Village residents the capability to sign up for additional Village events and activities.
Council Goal:
Continuously improve the way the Village operates.
Department Goal:
Provide an economically efficient IT infrastructure for all Village operations.
Objectives:
a. Implement Munis dashboard to streamline workflow in Village departments.
b. Modernize all data closets at Village facilities.
c. Installation of network monitoring software to actively monitor Village network resources to identify
possible vulnerabilities.
Council Goal:
Establish a long-term (10-year) capital plan.
Department Goal:
Plan IT-related capital expenses in accordance with Village’s established long-term capital plan.
Objectives:
a. Proactively address IT infrastructure, maintenance and replacements needs.
b. Distribute IT capital expenses evenly over ten (10) year period to avoid year to year fluctuation.
Village of North Palm Beach FY 2017 Adopted Budget Page 115 of 297
Information Technology FY 2017
Performance / Workload Measures
Performance
Measure
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Number of virus attacks on Village network 0 3 3
Virtualization of Village servers 10 16 22
Average number of yearly hits to Village website 58,990 85,000 100,000
IT Work Orders Completed 2,063 2000 2200
Village Website Hits: As shown above, the new
Village Website has seen an increase in web traffic.
More residents and visitors are utilizing the website
to stay current with Village events. We have also
seen an increase on residents and visitors signing up
to be notified on specific Village business topics.
The IT department strives to create additional online
resources and tools for website visitors to utilize.
IT Work Orders: In 2015, the Information
Technology Department completed 2,063 IT-
related work orders (not including special projects
or server-related issues). As shown above, IT
work orders are projected to increase slightly next
year, mainly due to the renovation of the new
clubhouse at the Country Club. The Information
Technology Department performs weekly quality
assurance checks on servers, camera systems, and
nightly backups.
Village of North Palm Beach FY 2017 Adopted Budget Page 116 of 297
Information Technology FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $323,058 $311,412 3.74% $ 11,646 $ 260,281 $ 303,034
Operating
Books, Publications &
Subscriptions 0 0 0.00% 0 0 0
Conferences & Seminars 0 0 0.00% 0 0 0
Contractual Services 44,000 31,000 41.94% 13,000 98,077 7,790
Licenses & Fees 6,000 5,000 20.00% 1,000 3,413 0
Materials & Supplies 15,400 60,400 -74.50% (45,000) 13,090 16,364
Memberships & Dues 0 0 0.00% 0 0 0
Postage 25 0 0.00% 25 10 0
Professional Services 6,000 6,900 -13.04% (900) 44,322 7,130
Repairs & Maintenance 28,000 3,000 833.33% 25,000 1,707 1,652
Travel & Training 2,000 2,000 0.00% 0 0 816
Uniforms 0 0 0.00% 0 0 323
Other Operating Costs 0 0 0.00% 0 25 25
Total Operating Costs 101,425 108,300 -6.35% (6,875) 160,645 34,100
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $424,483 $419,712 1.14% $ 4,771 $ 420,926 $ 337,134
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs with the primary
contributing factor being personnel costs. The FY17 budget includes:
An anticipated salary increase of 3.75% from performance-based merit increases for non-union
personnel;
An overall decrease in materials and supplies as compared to FY16 which included a one-time
purchase of networking switches and hardware;
An increase in repairs & maintenance to allow for the wireless camera system upgrade.
Village of North Palm Beach FY 2017 Adopted Budget Page 117 of 297
Village Attorney FY 2017
Mission Statement
To provide sound, effective, and timely legal advice and representation to the Village Council and Village
Administration.
Service Levels Narrative
The Village Attorney Office is contracted to the following outside law firms:
The firms of Leonard G. Rubin, P.A. and the Law Office of Glen J. Torcivia and Associates, P.A. have
served in the capacity of Village Attorney since 2006.
Jim Cherof of the law firm of Goren, Cherof, Doody and Ezrol, P.A. represents the Village as Labor
Attorney since 1997.
The Village Attorney’s office considers and responds to Village legal requirements and needs. The Village
Attorney represents the Village Council and Village Administration in matters of law pertaining to their
official duties; prepares and reviews ordinances, resolutions, agreements, contracts, and other documents;
advises on statutory matters; and conducts litigation.
The Village Labor Attorney represents the Village Council and Village Administration in labor relations
and collective bargaining matters.
During Fiscal Year 2009-2010, the Village transitioned from a Code Enforcement Board to a Special
Magistrate for the enforcement of Village Codes. The Special Magistrate alone now hears evidence, decides
cases, and addresses fines regarding cases advanced by the Code Enforcement Division of the Community
Development Department. The Special Magistrate is paid from the existing budget for Village Attorney-
related services, in lieu of the former arrangement, in which the Village Attorney served as legal counsel to
the Code Enforcement Board.
Thomas J. Baird, of the firm Jones, Foster, Johnston & Stubbs, P.A. has served in the capacity of Special
Magistrate since 2010.
Village of North Palm Beach FY 2017 Adopted Budget Page 118 of 297
Village Attorney FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Operating
Legal Services-Village
Attorney $125,000 $105,000 19.05% $ 20,000 $ 104,084 $ 99,642
Legal Services-Special 10,000 10,000 0.00% 0 14,500 13,526
Legal Services-Labor 25,000 25,000 0.00% 0 19,815 19,610
Materials & Supplies 0 0 0.00% 0 524 0
Total Operating Costs 160,000 140,000 14.29% 20,000 138,923 132,778
Total Expenses $ 160,000 $ 140,000 14.29% $ 20,000 $ 138,923 $132,778
Explanation of Increase / (Decrease):
The increase in total expenses is due to the hourly rate increase for the Village Attorney.
Village of North Palm Beach FY 2017 Adopted Budget Page 119 of 297
Village Clerk
1 FT
Deputy Village
Clerk
1 FT
Administrative
Assistant
1 FT
Summary FY 2017 FY 2016 Change
Full-Time 3 3 No Change
Part-Time 0 0 No Change
Village Clerk FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 120 of 297
Village Clerk FY 2017
Mission Statement
It is the mission of the Village Clerk 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 Village Clerk serves as Clerk of the Council. The Office of the Village Clerk is comprised of the
Clerk, Deputy Clerk, and Administrative Assistant, who provide the following services to the Village Council,
Administration, and residents:
Council agenda preparation, compilation, and distribution, including publication of agendas and backup
materials on the Village website and Council iPads;
Attendance at all Village Council meetings and transcription of minutes;
Legal advertisement and codification of ordinances; Execution and distribution of ordinances,
resolutions, agreements, contracts, and proclamations;
Administration of Village elections;
Records retention, including digital imaging, indexing and online publication in the electronic records
database, and records disposal in compliance with statutory requirements;
Code Enforcement Special Magistrate administrative support, including preparation, distribution, filing,
and recording of hearing notices, orders, liens, and lien releases;
Certification of Village liens and assessments in response to real property transactions;
Coordination and facilitation of public records requests;
Publication of advisory board vacancies, solicitation of new applicants, notification to board members
of appointments and term expirations, and preparation of associated reports;
Receipt of bids, attendance at bid openings, online publication of bids received by the Village, and
retention/disposition of bid records;
Publication of Council and advisory board meetings, public hearings, collective bargaining sessions, and
municipal election information in the Village Newsletter, on the website and Facebook, in newspapers
of general circulation, and posting of public notices;
Management of Council correspondence;
Notary public services;
Implementation of Council special events, such as the Advisory Board Dinner and Palm Beach County
League of Cities board and general membership meetings;
Preparation and distribution of Village Guide to Services informational packets to new residents; and
Coordination of the Village’s military support program in partnership with Support Our Troops USA, Inc.
In 2016, the incumbent councilmembers in Groups 1, 3, and 5 were unopposed; therefore, each member was
re-elected to a two-year term as follows: Robert Gebbia, Group 1, Darryl Aubrey, Group 3, and
Mark Mullinix, Group 5. Registered voters in North Palm Beach increased from 9,896 in May 2015 to
10,952 in May 2016. The next municipal election will be held on March 14, 2017.
Personnel Changes
There are no personnel/title changes for Fiscal Year 2016/2017.
Village of North Palm Beach FY 2017 Adopted Budget Page 121 of 297
Village Clerk FY 2017
Current Year Accomplishments and New Initiatives
During Fiscal Year 2016, the Clerk’s office accomplished the following goals and initiatives:
Enhanced communication with residents by improving and continuously updating 54 pages of content
on the new website related to Council, Clerk, Elections, Advisory Boards, Public Hearings, Ordinances,
Public Records, and Community Calendars.
Issued public meeting notices, promoted special events, and publicized volunteer opportunities through
Facebook in order to reach additional residents.
Used the Newsletter and Facebook to advertise new website options for receiving notification of
activities, events, meetings, agendas and minutes, as well as the ability to report and track concerns.
Provided information on municipal elections, the Presidential Preference Primary, primary and general
elections through the newsletter and website. Advertised elections on the slideshow and Facebook.
Election information provided on the website included qualifying, candidates, and links to voter
registration, early voting, absentee ballots, sample ballots, etc.
Promoted volunteers and public participation with member profiles, articles, and photos in the Newsletter,
including options to assist with special events such as the Anchorage Aweigh Fishing Tournament and
International Coastal Cleanup; recognized the service of advisory board members at Council meetings
and during National Volunteer Week; and coordinated the annual Advisory Board Dinner.
Implemented the Local History Interview Questionnaire as a fillable form on the website to encourage
residents to share their memories of North Palm Beach.
Published the Budget Workshop meeting schedule in the Newsletter, along with an article explaining
the budget process and encouraging residents to attend the meetings.
Served as Village liaison and Board member of Support Our Troops USA; publicized activities through
the newsletter/website/slideshow/Facebook, participated in packing days, and coordinated the use of
Village clerical, facility, and vehicle resources.
Fostered the professional development of staff through training and continuing education.
Recruited participants for the Heritage Day Parade, including the Palm Beach County Municipal Clerks
Association (PBCMCA), organized the PBCMCA entry and participated in the parade; and coordinated
the parade Grand Marshals – three former North Palm Beach Mayors, who were honored for their
service and in recognition of the Village’s 60th Anniversary.
The Deputy Village Clerk served as President of the Palm Beach County Municipal Clerks Association,
and gained valuable experience pertinent to the duties of the Clerk’s office.
The Village Clerk achieved the designation of Master Municipal Clerk, which is awarded by the
International Institute of Municipal Clerks.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 122 of 297
Village Clerk FY 2017
Goals and Objectives
In the coming year, the Village Clerk’s office plans to achieve the following goals and objectives:
Council Goal:
Continuously improve the way the Village operates
Department Goal:
Evaluate key work processes to determine what can be improved and implement improved procedures.
Objectives:
a. Review, reformat, and update Clerk’s office policies and procedures.
b. Create a more comprehensive Orientation Guide for elected officials.
c. Review and update the Boards and Committees Handbook.
Department Goal:
Encourage resident participation in Village Boards, programs and events.
Objectives:
a. Publicize volunteer opportunities via Facebook, the Village newsletter, website, and email notifications.
b. Promote volunteerism and public participation through articles and photos in the Village newsletter, local
newspaper, Village Hall slideshow, website, and social media.
c. Recognize volunteers at Council meetings and special events.
d. Provide information on public service options in the areas of recreational activities, leisure services, and
clerical assistance.
Council Goal:
Maintain a high quality of life and improve the overall appearance in the Village
Department Goal:
Enhance communication with residents through mediums such as the Village Newsletter and website
and other digital communications.
Objectives:
a. Work with IT to further refine and improve the website to ensure citizens have easy access to Village
services and information through increased use of features such as online forms, news updates, and photo
galleries, as well as links to website content on Facebook.
b. Review website statistics in order to measure the effectiveness of communications and gauge resident’s
level of interest in, and use of, online resources.
c. Utilize website tools to ensure Council agendas, agenda backup documents, minutes, and recordings are
easy to access; ensure email/text notifications contain links to agendas and backup documents.
d. Issue public notices on Facebook in addition to traditional, legally-required methods.
e. Review, reformat, and update the Village Guide to Services.
Village of North Palm Beach FY 2017 Adopted Budget Page 123 of 297
Village Clerk FY 2017
Performance / Workload Measures
Performance Measure FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Council Meetings: Regular Session
Workshop Session
Special Session
Budget Workshop
21
15
4
7
22
10
8
8
21
12
6
9
Total Ordinances
Code Amendment ordinances
21
11
15
5
24
12
Total Resolutions
Resolutions approving contracts, leases, or agreements
91
40
89
48
84
32
Code Enforcement Special Magistrate Hearings
Code Enforcement case files prepared
Code Enforcement liens recorded
Code Enforcement liens released
7
45
12
11
10
55
20
12
10
50
15
10
Newsletter articles, Website/Facebook/Lobby postings promoting
volunteers and publicizing volunteer opportunities 60 70 75
Applications and inquiries received regarding Village boards and/or
public service options 16 18 20
Percentage of public records provided within five (5) business days
of receipt of request 86.14% 77.77% 77.50%
Percentage of public records provided the same day as requested 48.51% 30% 30%
Percentage of public records provided at no charge to requestor 85.15% 57.27% 55%
Website Subscriber Data FY 2016 effective 10/1/15 FY 2016 effective 9/16/16
AGENDAS
Village Council
and
Advisory Boards
95 subscribers total for 10 Agendas
Top Five
1. Council Regular Session ........................ 15
2. Planning Commission ............................ 14
3. Council Workshop Session .................... 13
4. Recreation Advisory Board ................... 11
Waterways Board ................................... 11
5. Golf Advisory Board ............................. 10
208 subscribers total for 12 Agendas
Top Five
1. Council Regular Session ........................38
2. Council Workshop Session ....................31
3. Planning Commission ............................27
4. Waterways Board ...................................26
5. Golf Advisory Board ................................25
CALENDARS
Village Council
Advisory Boards
Depts/Events
226 subscribers total for 16 Calendars
Top Five
1. NPB Country Club ................................. 38
2. Recreation Events .................................. 33
3. Parks & Recreation ................................ 29
4. Village Council ...................................... 19
5. Library Events ........................................ 18
448 subscribers total for 17 Calendars
Top Five
1. NPB Country Club .................................77
2. Recreation Events ...................................71
3. Parks & Recreation .................................60
4. Village Council .......................................37
5. Library Events ........................................36
Village of North Palm Beach FY 2017 Adopted Budget Page 124 of 297
Village Clerk FY 2017
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.
Public Records Requests: The public may review or obtain copies of records by searching the online
public records database or contacting the Clerk’s office or relevant department. The Clerk’s office
acknowledges receipt of requests for public records and 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 feasible.
Village of North Palm Beach FY 2017 Adopted Budget Page 125 of 297
Village Clerk FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Salary:
Total Salary & Benefits $ 324,059 $ 301,351 7.54% 22,708 $ 293,214 $ 286,544
Operating
Books, Publications &
Subscriptions 35 35 0.00% 0 22 22
Conferences & Seminars 650 925 -29.73% (275) 0 300
Contractual Services 5,000 4,000 25.00% 1,000 3,408 4,547
Election Expense 22,000 22,000 0.00% 0 45,905 826
Materials & Supplies 3,500 3,400 2.94% 100 3,922 1,671
Memberships & Dues 605 575 5.22% 30 602 465
Printing & Binding 600 600 0.00% 0 256 477
Professional Services 100 100 0.00% 0 65 33
Special Events 0 1,000 -100.00% (1,000) 0 0
Support Our Troops 0 0 0.00% 0 0 0
Travel & Training 1,920 1,320 45.45% 600 341 922
Uniforms 100 0 0.00% 100 0 0
Other Operating Costs 950 950 0.00% 0 1,426 827
Total Operating Costs 35,460 34,905 1.59% 555 55,947 10,091
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 359,519 $ 336,256 6.92% $ 23,263 $ 349,161 $ 296,636
Explanation of Increase / (Decrease):
The increase in total expenses is primarily due to the increase in personnel costs:
An anticipated salary increase of approximately 3.75% from performance-based merit increases for
non-union personnel;
A change in insurance coverage for an employee who previously opted out of the health plan.
Village of North Palm Beach FY 2017 Adopted Budget Page 126 of 297
General Services – Village Hall FY 2017
Mission Statement
This Division of the General Fund is for the express purpose of accounting for expenditures related to
Village Hall that cannot be directly associated with or easily identified to any other particular
department/division. Some of the items accounted for within this Division include the following:
Village Newsletter
Village Historian
Village Hall Copier and Postage Machine Rental
Village Hall Utilities (Telephone, Electric, Water & Sewer)
General Supplies for Village Hall
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Operating
Historian $ 0 $ 0 0.00% $ 0 $ 399 $ 43
Materials & Supplies 9,900 9,700 2.06% 200 5,952 9,525
Newsletter 44,000 40,000 10.00% 4,000 39,559 32,603
Postage 35,000 35,000 0.00% 0 22,311 22,778
Rental 6,268 8,268 -24.19% (2,000) 6,082 5,708
Repairs & Maintenance 1,245 1,020 22.06% 225 46,447 325
Utilities 22,625 36,644 -38.26% (14,019) 33,971 32,983
Other Operating Costs 80 80 0.00% 0 0 0
Total Operating Costs 119,118 130,712 -8.87% (11,594) 154,720 103,965
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 119,118 $ 130,712 -8.87% $ (11,594) $154,720 $103,965
Explanation of Increase / (Decrease):
The decrease in total expenses is primarily due to a decrease in operating costs for electricity:
Following the completion of an energy audit, Public Works began a project to reduce the overall
operating expense for electricity for each building. This was accomplished through the installation of
energy conserving components such as LED lighting, occupancy sensors and time-of-use control
clocks.
Village of North Palm Beach FY 2017 Adopted Budget Page 127 of 297
Public Safety (Combined)FY 2017
Summary FY 2017 FY 2016 Change
Full-Time 60 60 No Change
Part-Time 13 13 No Change
Volunteers 52 50 +2
This is a combined organization
chart for Police and Fire. Please
refer to the organization charts
provided for each department in
the following pages.
Village of North Palm Beach FY 2017 Adopted Budget Page 128 of 297
Public Safety (Combined) FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 7,377,573 $ 7,270,902 1.47% $ 106,671 $ 7,650,528 $7,983,270
Operating
Advertising 180 150 20.00% 30 25 349
Books, Publications &
Subscriptions 2,150 2,095 2.63% 55 1,771 1,567
Conferences & Seminars 600 600 0.00% 0 930 680
Contractual Services 505,013 437,347 15.47% 67,666 399,882 45,677
Employee Relations 2,000 1,500 33.33% 500 1,585 1,540
Gas, Oil & Lubricants 149,600 148,772 0.56% 828 115,961 146,426
Law Enforcement Trust
(Operating) 0 0 0.00% 0 4,000 4,000
Licenses & Fees 11,666 8,666 34.62% 3,000 10,241 7,238
Materials & Supplies 237,820 199,784 19.04% 38,036 153,562 138,148
Memberships & Dues 4,275 4,275 0.00% 0 2,684 2,081
Postage 1,738 1,600 8.62% 138 1,341 1,244
Printing & Binding 4,350 3,800 14.47% 550 3,549 3,020
Professional Services 25,400 15,400 64.94% 10,000 15,597 15,685
Rental 23,350 24,200 -3.51% (850) 18,647 16,442
Repairs & Maintenance 115,500 164,863 -29.94% (49,363) 92,519 57,070
Travel & Training 68,110 60,360 12.84% 7,750 46,196 38,796
Uniforms 61,000 57,000 7.02% 4,000 51,318 45,787
Utilities 98,507 100,604 -2.08% (2,097) 97,398 107,135
Other Operating Costs 80 80 0.00% 0 0 10,235
Total Operating Costs 1,311,339 1,231,096 6.52% 80,243 1,017,205 643,120
Capital
Capital Outlay 0 0 0.00% 0 16,640 0
Total Expenses $ 8,688,912 $ 8,501,998 2.20% $ 186,914 $ 8,684,373 $8,626,390
Note: The Public Safety services performed by the Village include: police, fire and emergency medical
services. The combined budget summary above is for illustrative purposes only. Increases or
decreases in total expenses are indicated on each department’s individual budget summary.
Village of North Palm Beach FY 2017 Adopted Budget Page 129 of 297
Police FY 2017
Sergeant 1 FT
Police Officer (K-9) 1 FT
Police Officer (Marine Unit) 1 FT
Police Officer (Motor) 2 FT
Records Clerk 1 FT
School Crossing Guards 12 PT
Volunteers:
• Reserves 23
• Non-Sworn 5 (+2)
• Explorers 6
Chief of Police
1 FT
Captain
2 FT
Operation /
Patrol
Division
Operations Support
Division / Criminal
Investigations
Special
Operations
Sergeant 4 FT
Police Officer 14 FT
Police Service Aide 1 FT
Summary FY 2017 FY 2016 Change
Full-Time 36 36 No Change
Part-Time 13 13 No Change
Volunteers 34 32 +2
Administrative
Coordinator
1 FT
CALEA Manager / Captain
Professional Standards
1 PT
Sergeant 1 FT
Detective 3 FT
Detective (Crime Scene) 1 FT
Crime Scene Analyst 1 FT
Clerical
Specialist
1 FT
Village of North Palm Beach FY 2017 Adopted Budget Page 130 of 297
Police FY 2017
Mission Statement
It is the mission of the Police Department to provide the highest quality of police services by maintaining
respect for individual rights and human dignity and by empowering residents and the community to work in
partnership with the goal of improving the quality of life within the Village of North Palm Beach.
Service Levels Narrative
The Police Department consists of thirty-one (31) sworn law enforcement officers, a Records Clerk, a
Clerical Specialist, a Police Service Aide, a Crime Intelligence Analyst and an Administrative Coordinator.
The Department currently has thirteen (13) part-time personnel (one who serves as the CALEA
Manager/Captain of Professional Standards and twelve (12) School Crossing Guards). There are twenty
three (23) Reserve Officers and five (5) non-sworn volunteers. Patrol officers work a twelve-hour shift
schedule and Records and Administration personnel work an eight hour shift, with a minimum staffing
requirement to provide appropriate law enforcement coverage.
The Chief of Police serves as part of the Village management team reporting to the Village Manager and is
responsible for the overall operation and performance of all Police personnel. The Chief communicates on a
regular basis with the Village Manager, other Village Department Directors and Village Council on all
police-related matters.
The Administrative Coordinator is responsible for all secretarial duties required by the Chief of Police. The
Coordinator also performs duties related to payroll, purchasing, and Criminal Justice Standards and Training
Commission requirements.
The Police Department consists of three (3) divisions:
Operations/Patrol Division,
Operations Support/Criminal Investigations Division, and
Special Operations
Each Division is commanded by a Police Captain who is responsible for overseeing: Patrol, Criminal
Investigations, Specialized Units, Records, and other administrative duties. The current organizational
structure has streamlined internal communications and processes, thereby improving responsiveness and
overall customer service.
The Patrol Division consists of four (4) teams assigned to work two (2) shifts with a minimum of four (4)
Police Officers assigned to each team. The minimum staffing level is three (3) Police Officers and one (1)
Sergeant for each shift to provide the necessary coverage 24-hours per day.
The Criminal Investigations Division consists of a Sergeant, a Criminal Intelligence Analyst, three (3)
Detectives, and a Detective/Crime Scene Technician. They are primarily assigned to investigate and process
evidence of both crimes against property and persons and to analyze criminal activity, allowing the
Department to maximize the use of personnel to prevent and deter criminal activity.
The Village of North Palm Beach, known as a boating community, has a number of waterways within its
jurisdiction. Since the Village borders Lake Worth, the Intracoastal Waterway and Earman River, a Marine
Unit is deployed to provide for the safety of the boating public and to investigate any marine-related issues.
Village of North Palm Beach FY 2017 Adopted Budget Page 131 of 297
Police FY 2017
A Police Sergeant is certified as a crime prevention practitioner and is responsible for coordination of
community programs, residential and business security surveys, and serves as primary advisor to the Police
Explorers.
The Police Department continues to work diligently to improve its training programs with the realization that
by providing staff with the best training possible, their performance will be enhanced and the delivery of
services will be improved. The Training Section is exploring new initiatives for officer development; and
the Department now hosts regional classes to provide them the tools to be successful. Officers receive
regular high liability training, along with various other classes to develop their abilities.
The Police Department continues to closely monitor its response to traffic crashes within the Village.
Because citizen safety is paramount, the Department is always looking for ways to decrease traffic crashes.
An analysis of accident data identifies causation, frequency, location, and time of day, affording the
Department with the necessary information to properly 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 police resources and to have the
greatest impact on the identified problem areas.
The Department’s fully functional crime scene component, which began with the conversion of a retired
EMS vehicle and the assignment of a trained investigator, continues to develop. The Crime Scene van has
the needed equipment to process almost any scene and to collect evidence that may assist in the apprehension
of a suspect or suspects. The vehicle is also outfitted to serve as a mobile command post if the need arises.
The Department continues to research methods for staff to work “smarter” not necessarily “harder.”
Information Technology personnel worked with crime prevention officers to deploy surveillance technology
at key locations to assist the Department with crime prevention and detection. Each police vehicle is
equipped with its own laptop for report writing and easy access to crime and records information.
In April 2014, the North Palm Beach Police Department completed the second national re-accreditation on-
site assessment. The Department was re-accredited for the third term at the July 2014 Commission
Conference.
The Police Department continued to participate in the re-accreditation process, which began six (6) years ago
after receiving the initial accreditation in 2008. The accreditation core team continued the daunting challenge
of reviewing and ensuring compliance with all policies as well as completing inventories and task analyses to
bring the Department into compliance with the high standards set by CALEA.
By choosing to be accredited through CALEA, the Police Department voluntarily accepted the challenge to
meet the most rigorous set of standards designed for law enforcement in the United States. The Police
Department agreed to meet all the standards applicable to the largest size agency defined by CALEA and to
prove compliance with those standards on a continual basis through documentation and inspection.
Inspections occur both internally and every three (3) years by a team of law enforcement professionals
selected by CALEA from non-bordering jurisdictions. CALEA standards apply to patrols, investigations,
administration, crime prevention, property and evidence, the Reserves, the Explorers programs, and all other
areas of police operations.
Village of North Palm Beach FY 2017 Adopted Budget Page 132 of 297
Police FY 2017
The following community programs are supported by police personnel:
Explorer Program
The Explorer program focuses on individuals between the ages of 14 and 21. The participants are introduced
to the many facets of law enforcement and emergency services. The Explorers work hand-in-hand with the
Police Officers and assist them in community policing. The program is directed toward people who have an
interest in the field of law enforcement. Each Explorer must meet certain requirements before being accepted
into the program. The program currently has six (6) participants.
Police Reserve Program
The Reserve program is established for Florida Certified Law Enforcement Officers who have an interest in
serving this community as part of the North Palm Beach Police Department. The program currently has twenty
three (23) Reserve Officers, with openings for an additional nine (9) officers.
Volunteers in Policing
A trained group of volunteers assist with recent victim re-contact in the detective bureau and other
administrative tasks throughout the agency. This program currently has five (5) participants.
Security Surveys/Home and Business
The Department’s specially trained Community Policing/Crime Prevention staff offer free residential and
business security surveys to reduce the chances of a break-in at a residence or business. The officer provides
tips about door locks, alarm systems; lighting, landscaping, and other areas that may help prevent the
property owner from becoming a victim. The Department completed twelve (12) security surveys in 2015.
Trespass Program
This program allows business owners to sign an affidavit giving consent for public safety officers to act as an
agent, thereby giving them the authority to request people to vacate the premises. After the affidavit is
signed, the owner installs (at their own expense) specifically worded “No Trespass” signs in visible
locations. Police Officers must advise persons found on the premises that failure to leave the area may result
in arrest. Currently there are forty four (44) properties involved in this program.
Combat Auto Theft (C.A.T.) Program
The C.A.T. program is used to deter 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 Police Officers of participation in the
program. Currently there are one hundred and eighty-five (185) participants enrolled in the C.A.T. program.
Alert Program
Crime and information bulletins are distributed to residents and business owners to notify them of current
crime trends and prevention strategies. The philosophy is to create an atmosphere of awareness that reduces
the chances of residents and business owners becoming victims of crime. This prevention strategy is
accomplished by a park, walk, and talk technique and by distributing flyers, faxes, and e-mails. The Department
distributed twenty five hundred (2,000) flyers in 2015.
Village of North Palm Beach FY 2017 Adopted Budget Page 133 of 297
Police FY 2017
Cell Phones to Seniors
Cell phones are collected and then distributed to senior citizens throughout the area for emergency use. The
Department distributed thirteen (13) cell phones in 2015.
Gun Lock Program
Free gun locks are provided to residents to keep their homes safe through secured firearms. The Department
distributed three hundred (300) gun locks in 2015.
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 in
hopes of finding solutions to issues. This program also helps to organize neighborhoods into Crime Watch groups.
The Department conducted two hundred and seventy five (275) meetings in 2015.
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 for 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 eleven (11) meetings throughout 2015.
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 twenty six (26) seminars in 2015.
Workers On Watch (WOW)
This program encourages the many employees of the Village to remain vigilant and immediately report any
suspicious activity to the police. This program is a cooperative effort between the Department and the other
entities within the Village to help prevent crime and assist with quality of life issues. The department
conducted two (2) Workers on Watch meetings in 2015.
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 data, medical information, photograph and fingerprints. This allows law
enforcement to provide quick and accurate response in the event of a crisis. A total of two hundred and fifty (200)
children were fingerprinted in 2015.
SmartWater Program
This is a new program implemented to address residential, auto and vessel burglaries. The Police
Department purchased kits that were distributed to resident’s to safeguard their personal property and aid in
the recovery of stolen property.
Village of North Palm Beach FY 2017 Adopted Budget Page 134 of 297
Police FY 2017
Personnel Changes
The personnel/title changes for Fiscal Year 2016/2017 are:
Addition of two (2) non-sworn volunteers
Current Year Accomplishments and New Initiatives
During Fiscal Year 2016/2017, the Police Department achieved the following new initiatives and
improvement goals:
Increased community participation/meetings:
Village of North Palm Beach FY 2017 Adopted Budget Page 135 of 297
Police FY 2017
Increased code enforcement actions:
There were no Code related NTA arrests reported in 2014.
ANNUAL REPORT INFORMATION
Transitioned its CAD, dispatch and 911 functions to the North County Dispatch Center (NCDC).
Established Transitional Neighborhood Teams (TNT) consisting of a captain, two (2) sergeants, two
(2) detectives, a K-9 Officer, eight (8) police officers and a code enforcement officer working part-
time towards the goal of addressing those transitional neighborhoods identified through crime trends
and quality of life issues as being at-risk portions of the community.
Addressed Section 8 housing fraud in partnership with HUD and the County housing authority,
yielding positive results in removing felons from the NPB community.
Increased traffic enforcement in targeted transitional neighborhoods, leading to other offense
enforcement.
Became truant interdiction partners with school police and parents, engaging truants who become at
risk for committing property crimes when absent from school.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 136 of 297
Police FY 2017
Goals and Objectives
In the coming year, the Police Department plans to achieve the following goals and objectives:
Council Goal:
Maintain a high quality of life and improve the overall appearance of 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.
b. Enhance traffic safety for Village residents through education and enforcement efforts to reduce crashes.
c. Maintain participation with community groups through meetings, events, and resident participation.
d. Focus on transitional neighborhoods, using both community policing philosophies and transitional
neighborhood team initiatives to reduce crime and improve the quality of life.
e. Pursue a Pedestrian and Bicycle Safety Enforcement Grant to aid in funding the project to improve
pedestrian and bicycle safety through education and enforcement.
f. Continue to inform the public of safety messages and announce upcoming events displayed on the
message board.
Council Goal:
Continuously improve the way the Village operates.
Department Goal:
Utilize all Police resources to partner with Community Development and Code Compliance, to assist
with education and enforcement efforts towards nuisance abatement.
Objectives:
a. Deploy TNT (Transitional Neighborhood Team) to address areas in initial decline.
b. Increase business outreach through directed patrols and business closing programs.
c. Continue educational efforts with Village residents on code requirements with emphasis on quality of life
issues.
d. License Plate Reader’s installed to reduce criminal activity and to assist in enforcement and
apprehension.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 137 of 297
Police FY 2017
Council Goal:
Provide a sustainable financial base for the Village.
Departmental Goal:
Increase civilian and sworn volunteer personnel.
Objectives
a. Continue the 3-year plan to move cars and monitor mileage to prevent a bow wave of expenditures.
b. Partner with the United States Department of Justice in the BVP Grant opportunity (Bulletproof Vest
Partnership) to defray the departmental cost to purchase ballistic vests annually.
c. Increase community knowledge of the special detail opportunities within the Village.
d. Seek graduating college students as interns to utilize within the department for administrative tasks.
e. Attempt to secure equipment from outside surplus equipment in order to offset agency cost.
f. Utilize reserve officers, police explorers, and volunteer civilian staff as a cost efficient alternative to full
time employees.
Council Goal:
Maintain and improve all recreational facilities of the Village.
Departmental Goal:
Increase directed patrols.
Objectives
a. Deploy directed patrols to address quality of life issues in the parks.
b. Apply Crime Prevention through Environmental Design concepts in neighborhood parks.
Council Goal:
Implement the pay for performance system.
Departmental Goal:
Develop strategies to address any anticipated subject matters that may affect the Village and the PBA
(Police Benevolent Association) / CBA (Collective Bargaining Agreement).
Objectives:
a. Partner with the Human Resources Department and the PBA (Police Benevolent Association) on
implementation of pay for performance.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 138 of 297
Police FY 2017
Performance / Workload Measures
Performance
Measure
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Community Policing Contacts 992 1,023 1,100
Enforcement Contacts 4,433 5,471 5,500
Number of code compliance issues 200 150 130
Increase number of warnings issued for traffic stops 1,675 1,700 1,715
Reduce traffic crash reports 302 296 291
NNOORRTTHH PPAALLMM BBEEAACCHH CCRRIIMMEE SSTTAATTIISSTTIICCSS
2014
Jan - Dec
2015
Jan – Dec
-/+
% Change
Actual Cases
Murder 0 0 0 0.0% 0
Sexual Assault 4 1 -3 -75% 1
Robbery 5 1 -4 -80% 1
Aggravated Assault 10 9 -1 -10% 9
Stolen Vehicle 20 14 -6 -30% 14
Burglary to Residence 59 27
-32
-54%
27
Burglary Non- Residence 16 10
-6
-38%
10
Burglary to Vehicle 58 50 -8 -14% 50
Theft 136 85 -51 -38% 85
TOTALS: 308 197
-111
-36%
197
Arrests: 264 278
10
4%
278
Village of North Palm Beach FY 2017 Adopted Budget Page 139 of 297
Police FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 4,252,008 $ 4,195,098 1.36% $ 56,910 $4,606,274 $5,212,652
Operating
Advertising 180 150 20.00% 30 25 349
Books, Publications &
Subscriptions 700 700 0.00% 0 516 401
Conferences & Seminars 600 600 0.00% 0 930 680
Contractual Services 468,813 407,347 15.09% 61,466 366,673 18,414
Employee Relations 2,000 1,500 33.33% 500 1,585 1,540
Gas, Oil & Lubricants 118,000 118,000 0.00% 0 98,146 124,196
Law Enforcement Trust
(Operating) 0 0 0.00% 0 4,000 4,000
Licenses & Fees 8,166 8,166 0.00% 0 8,479 6,360
Materials & Supplies 174,920 133,684 30.85% 41,236 102,014 81,799
Memberships & Dues 3,000 3,000 0.00% 0 1,780 1,257
Postage 150 150 0.00% 0 125 122
Printing & Binding 3,500 3,000 16.67% 500 3,145 2,537
Professional Services 10,000 0 0.00% 10,000 0 0
Rental 20,600 21,450 -3.96% (850) 16,791 15,146
Repairs & Maintenance 68,000 65,000 4.62% 3,000 53,475 46,186
Travel & Training 38,500 30,500 26.23% 8,000 24,510 20,817
Uniforms 32,000 28,000 14.29% 4,000 26,138 23,025
Utilities 13,300 11,434 16.32% 1,866 11,430 10,980
Other Operating Costs 0 0 0.00% 0 0 0
Total Operating Costs 962,429 832,681 15.58% 129,748 719,759 357,810
Capital
Capital Outlay 0 0 0.00% 0 16,640 0
Total Expenses $ 5,214,437 $ 5,027,779 3.71% $ 186,658 $5,342,673 $5,570,463
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs, with the primary contributing factor
being operating costs. The FY17 budget includes:
An anticipated salary increase of approximately 3.75% from performance-based merit increases for non-union
personnel and negotiated increases for PBA-eligible employees as negotiated in their collective bargaining
agreements;
An increase in contractual services is primarily for the increase in the contract for dispatch operations;
An overall increase in materials and supplies is to allow for additional computer equipment & supplies and
additional safety equipment & supplies;
The increase in professional services for FY17 reflects budgeted expenses based on FY16 trends.
Village of North Palm Beach FY 2017 Adopted Budget Page 140 of 297
Summary FY 2017 FY 2016 Change
Full-Time 24 24 No Change
Part-Time 0 0 No Change
Volunteers 18 18 No Change
Fire Chief
1 FT
Fire Captain
District Chief
1 FT
Fire Lieutenants
3 FT
Driver/Engineer
EMT
1 FT
Driver/Engineer
Medic
2 FT
Firefighter/Medic
15 FT
Volunteer
Firefighters
18
Senior Fire
Inspector
1 FT (+1 FT)
Fire Inspector
0 FT (-1 FT)
Fire Rescue FY 2017
Note:
The changes in this
department are a result of a
promotion of the Fire
Inspector and a title change
for the Fire Captain more
closely matching the job
function.
Village of North Palm Beach FY 2017 Adopted Budget Page 141 of 297
Fire Rescue FY 2017
Mission Statement
It is the mission of the Fire Rescue Department to provide exceptional life safety services through the
delivery of quality, professional fire suppression, emergency medical services, fire code enforcement and
community education.
Department Structure
The Fire Rescue Department is composed of a fire chief, district chief, a senior fire inspector, three (3) fire
rescue lieutenants, three (3) driver/engineers, fifteen (15) firefighter/paramedics or EMTs and eighteen (18)
volunteers.
The Fire Chief serves as part of the Village management team reporting to the Village Manager. The Fire
Chief manages the resources of the Fire Rescue Department, performing administrative duties such as budget
preparation and long-term planning. The Fire Chief coordinates with other Village departments, most often
Community Development, to minimize conflicts between code issues that might affect projects within the
Village. The Fire Chief may serve in any capacity up to and including incident commander during a man-made
or natural disaster.
The District Chief serves as training officer and liaison to other fire and EMS organizations. As such, the
District Chief represents the Department at various countywide association meetings. The District Chief
arranges training required to maintain certification and skills, and maintains the training records necessary to
comply with county and state laws. Further, the District Chief supervises the Lieutenants and serves as a
command officer at emergency operations.
The Senior Fire Inspector is responsible for all annual existing business inspections as well as inspecting new
construction for code compliance. The Senior Fire Inspector also reviews all building plans and permits for
code compliance. Additionally, the Senior Fire Inspector assists with pre-fire plans and serves on the safety
committee.
The Fire Rescue Lieutenants are responsible for the day-to-day operations: responding to emergency calls,
in-house training drills and station maintenance. The Lieutenants are also called upon to provide
public/group tours of the fire station and present fire safety information to school groups and citizen
organizations. Each Lieutenant is also assigned a specific task; inventory maintenance, fleet and facility
overview, or pre-fire plan maintenance as examples. The Lieutenants are each assigned a six-personnel shift;
one being a driver/engineer. The driver/engineer is responsible for apparatus operation and
apparatus/equipment maintenance and also steps up to the lieutenant role when necessary. Each shift works
a 24-hour on-duty/48-hour off-duty schedule with each member having an additional scheduled day off
every three (3) weeks, averaging out to a 48-hour work week. Mandatory minimum daily staffing is five (5)
people, with two (2) on a rescue/ambulance and three (3) on a fire engine.
Volunteers are required to hold the same certifications as career personnel: Firefighter II and EMT or
paramedic certification. Volunteers are also required to attend at least two (2) monthly fire drills and ride a
minimum of twenty-four (24) hours per month with career personnel. They can be assigned any duty for which
they are certified and can supplement, but never replace, career personnel.
Village of North Palm Beach FY 2017 Adopted Budget Page 142 of 297
Fire Rescue FY 2017
Personnel Changes
Personnel/title changes for Fiscal Year 2016/2017 are as follows:
Addition of one (1) full-time District Chief position / Deletion of one (1) full-time Fire Captain position;
Addition of one (1) full-time Senior Fire Inspector position / Deletion of one (1) full-time Fire Inspector
position
Current Year Accomplishments and New Initiatives
During Fiscal Year 2015/2016, the Fire Rescue Department achieved the following new initiatives and goals
for improvement:
Recertified all personnel in Pediatric Advanced Life Support (PALS).
Served as a host location for the annual countywide Hands-only CPR training event.
Replaced thirteen-year old ambulance with a modern rescue/ambulance.
Received an EMS Grant to purchase a power load system for our new rescue.
Implement new merit-based employee evaluation program.
Improved fire inspection office; added inside store room.
Updated & implemented Health & Safety Plan.
Resurface fire bay floor.
Enacted the second 10-year Tri-Party Emergency Services Agreement between Palm Beach Gardens,
Palm Beach County and the Village.
Participated in a number of Village and countywide events including Annual Safety Fair, Heritage Day,
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:
Council Goal:
Maintain a high quality of life in the Village
Department Goal:
Maintain a response time that meets or exceeds the countywide standard of eight (8) minutes 80% of
the time.
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 143 of 297
Fire Rescue FY 2017
Department Goal:
Maintain personnel proficiencies at a high level in all aspects of emergency response work our
department engages.
Objectives:
a. Conduct regularly scheduled in-house training to maintain job skills.
b. Offer and encourage advanced educational opportunities.
c. Provide a multi-discipline, multi-agency training program.
Council Goal:
Implement & maintain a long-term (10-year) capital plan
Department Goal:
Restructure apparatus types and their replacement schedules to better manage capital expenditures
while maintaining service levels.
Objectives:
a. Replace quintuplet fire apparatus with an engine/pumper in FY 2019, saving approximately $400,000.
b. Maintain a three (3) engine fleet – with a seven-year rotation.
c. Maintain a two (2) rescue fleet – with a five-year rotation.
Performance / Workload Measures
Performance
Measure
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
N.P.B. Average Response Time* 5.20 5.19 5.20
Personnel training hours 4,444 4,900 4,700
5.20
5.19
5.20
5.19
5.19
5.20
5.20
Response Time by Year
FY 2015 FY 2016 FY 2017
*Response Times: As depicted in the above
graph, the average response time is well below the
eight-minute county maximum limit; a continued
trend well below the county goal is anticipated.
4,444
4,900
4,700
4,000
4,500
5,000
Personnel Training Hours
FY 2015 FY 2016 FY 2017
Personnel Training Hours: This graph depicts
current training pattern. With recertifications
scheduled bi-annually and tri-annually, planned
training hour cycles are scheduled accordingly.
Village of North Palm Beach FY 2017 Adopted Budget Page 144 of 297
Fire Rescue FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 3,125,565 $ 3,075,804 1.62% $ 49,761 $ 3,044,254 $ 2,770,618
Operating
Books, Publications &
Subscriptions 1,450 1,395 3.94% 55 1,256 1,166
Conferences & Seminars 0 0 0.00% 0 0 0
Contractual Services 36,200 30,000 20.67% 6,200 33,209 27,263
Gas, Oil & Lubricants 31,600 30,772 2.69% 828 17,815 22,230
Licenses & Fees 3,500 500 600.00% 3,000 1,762 878
Materials & Supplies 62,900 66,100 -4.84% (3,200) 51,549 51,549
Memberships & Dues 1,275 1,275 0.00% 0 904 824
Postage 150 150 0.00% 0 61 59
Printing & Binding 850 800 6.25% 50 404 482
Professional Services 15,400 15,400 0.00% 0 15,597 15,685
Rental 2,750 2,750 0.00% 0 1,856 1,296
Repairs & Maintenance 47,500 16,563 186.78% 30,937 11,778 8,379
Travel & Training 29,610 29,860 -0.84% (250) 21,686 17,978
Uniforms 29,000 29,000 0.00% 0 25,180 22,762
Utilities 2,000 900 122.22% 1,100 810 610
Other Operating Costs 0 0 0.00% 0 0 0
Total Operating Costs 264,185 225,465 17.17% 38,720 183,867 171,161
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 3,389,750 $ 3,301,269 2.68% $ 88,481 $ 3,228,121 $ 2,941,779
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs. The FY17 budget includes:
An anticipated salary increase of approximately 3.75% from performance-based merit increases for non-union
personnel and negotiated increases for IAFF-eligible employees as negotiated in their collective bargaining
agreements;
An increase in repairs and maintenance to allow for a greater degree of maintenance and repair to the aging
fleet.
Village of North Palm Beach FY 2017 Adopted Budget Page 145 of 297
General Services – Public Safety Building FY 2017
Mission Statement
This Division of Public Safety is for the express purpose of accounting for expenditures related to the Public
Safety Building that cannot be directly associated with or easily identified to Police or Fire Rescue. Some of
the items accounted for within this Division include the following:
Postage
Utilities (Telephone, Electric, Water and Sewer)
General Supplies
General Repairs and Maintenance.
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Operating
Materials & Supplies $ 0 $ 0 0.00% $ 0 $ 0 $ 4,800
Postage 1,438 1,300 10.62% 138 1,156 1,063
Repairs & Maintenance 0 83,300 -100.00% (83,300) 27,265 2,505
Utilities 83,207 88,270 -5.74% (5,063) 85,158 95,545
Other Operating Costs 80 80 0.00% 0 0 10,235
Total Operating Costs 84,725 172,950 -51.01% (88,225) 113,579 114,149
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 84,725 $ 172,950 -51.01% $ (88,225) $ 113,579 $ 114,149
Explanation of Increase / (Decrease):
The decrease in total expenses is primarily due to one-time costs in FY16 associated with repair and maintenance of
the Public Safety building.
Village of North Palm Beach FY 2017 Adopted Budget Page 146 of 297
Summary FY 2017 FY 2016 Change
Full-Time 36 34 +2
Part-Time 0 0 No Change
Director of Public
Works
1 FT
Fleet & Facilities
Division
Supervisor
1 FT
Senior Trades
Mechanic
0 FT (-1 FT)
Trades Mechanic
3 FT
Mechanic
2 FT
Sanitation Division
Supervisor
1 FT
Sanitation
Driver/Operator
11 FT (+ 3 FT)
Sanitation Collector
7 FT (-1 FT)
Streets & Grounds
Division
Supervisor
1 FT
Equipment Operator
2 FT
Senior Irrigation Tech
1 FT
Irrigation Tech
1 FT
Grounds Maintenance
Worker
1 FT
Street Maintenance
Worker
2 FT
Administrative
Coordinator
1 FT
Mechanical Systems
Coordinator
1 FT (+1 FT)
Public Works FY 2017
Note:
The changes in this department
are to enhance operational
efficiency for Sanitation and
provide for coordination of
mechanical systems for Fleet &
Facilities
Village of North Palm Beach FY 2017 Adopted Budget Page 147 of 297
Public Works FY 2017
Mission Statement
The mission of the Public Works Department is to support and enhance a high quality of life for Village
residents, businesses and visitors by providing well planned, environmentally responsible, cost effective
infrastructure and services to promote public health, personal safety, economic growth and civic vitality. The
Department’s mission is accomplished through the practical use of resources, technology, innovations,
teamwork and coordination with other service providers in the Village.
Service Level Narrative
Public Works is comprised of four (4) divisions: Public Works Administration; Fleet & Facilities
Maintenance; Street & Grounds Maintenance; and Sanitation. It is the responsibility of each of these
divisions to facilitate capital improvement and maintenance of the Village infrastructure while focusing on
the needs, concerns, and safety of Village residents.
The Public Works Administration is comprised of the Director of Public Works and a full-time
Administrative Coordinator. The Director of Public Works oversees and supervises all areas of the Public
Works Department and provides professional managerial oversight to the Department. The Director is
responsible for staffing, scheduling, budgetary controls, and maintaining appropriate customer service levels in
the Department while overseeing the workflow of staff. The Director enforces Village and departmental
policies and guidelines to ensure adequate safety procedures are followed and staff is operating as efficiently
and productively as possible.
The Administrative Coordinator assists the Director with the day-to-day operations of the Department,
including processing payroll and invoices, correspondence with contractors and consultants, and answering
inquiries from the public.
The Fleet and Facilities Maintenance Division is comprised of a Supervisor, a Mechanical Systems
Coordinator, three (3) Trades Mechanics, and two (2) Mechanics.
Trades Mechanics are responsible for the repair, maintenance, and overall appearance of Village buildings
and facilities which include the Village Hall, Public Safety, Library, Community Center, Anchorage Park
and Marina, Osborne Park, Lakeside Park, Public Works Complex, Tennis Facility, Country Club
Clubhouse, and all Village-maintained street lights. In addition, the staff of this division constructs and
assembles furniture, completes minor office remodeling, monitors building operations, performs preventive
maintenance and makes electrical, lighting, and plumbing repairs, as well as repairs to HVAC equipment and
to street lights. They are also responsible for the appearance (painting and repair) of all Village buildings.
The Facilities Maintenance staff provides general maintenance for the Golf Pro Shop, Restaurant/Bar and
Country Club Administrative offices.
Fleet Maintenance staff maintains and repairs vehicles and equipment utilized by 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.
Village of North Palm Beach FY 2017 Adopted Budget Page 148 of 297
Public Works FY 2017
Village-owned fleet and equipment consists of licensed vehicles and numerous pieces of off-road and small
equipment (i.e.; chain saws, generators, grinders, pumps, etc.). Also the renovation of the three wheel carts
utilized for the collection of garbage in the Village and the maintenance of various carts used in the driving range
operations at the Country Club are tasks performed by Fleet Maintenance.
The Sanitation Division currently consists of a Supervisor, eleven (11) Sanitation Driver/Operators, and
seven (7) Sanitation Collectors.
The Sanitation Division provides side door garbage collection 3-days a week, curbside vegetation 2-days a
week, and bulk trash items 3-days a week, and curbside recycling once a week. The Village’s Monday
through Friday (5-days a week) sanitation service is a unique level of service when compared to surrounding
municipalities.
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 conduct safety programs for staff throughout the year.
The Streets and Grounds Maintenance Division is comprised of a Supervisor, two (2) Equipment Operators, two
(2) Street Maintenance Workers, a Grounds Maintenance Worker, a Senior Irrigation Technician and an (1)
Irrigation Technician.
The Street Maintenance staff 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, inspection and reporting requirements.
The Grounds Maintenance staff oversees the work of the landscape contractor who is responsible for all
landscape maintenance of Village properties, including the various parks. They also install new vegetation
as part of the Village’s revitalization program. Additional responsibilities include the replacement of
landscape material that is damaged as the result of automobile accidents or vandalism.
Personnel Changes
The personnel/title changes for Fiscal Year 2016/2017 are:
• Addition of three (3) full-time Sanitation Driver/Operator positions;
• Addition of one (1) full-time Mechanical Systems Coordinator position;
• Deletion of one (1) full-time Senior Trades Mechanic position;
• Deletion of one (1) full-time Sanitation Collector position
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 149 of 297
Public Works FY 2017
Current Year Accomplishments and New Initiatives
During Fiscal Year 2015/2016, the Public Works Department completed a significant number of special
projects including:
• Commenced a three-year process to become accredited through the America Public Works Association
(APWA) Accreditation program. The purpose of the accreditation program is to provide a means of
formally verifying and recognizing public works agencies for compliance with the industry
recommended practices.
• Continued staff training program with Safety Council of Palm Beach County, Florida Water & Pollution
Control Operators Association, American Public Works Associations, and MS4 Steering Committee.
• Continued participation in a pilot project with the Solid Waste Authority of Palm Beach County, for glass
and plastic recycling.
• Completed transition of multi-family dumpster service from rear-load to front-load, reducing operating
costs and increasing revenue while maintaining service level.
• Replaced the existing fluorescent lighting with LED lighting at Public Safety, Anchorage Park
Administration, and Osborne Park buildings.
• Continued effort to improve the Village’s aesthetic appearance. Increased iconic shipwheel placements
by four (4) Country Club intracoastal, Golfview Drive, Prosperity Farms Road, and Alternate AIA.
Completed landscape projects on South Anchorage Drive, Ebbtide Drive, Lighthouse Drive, Prosperity
Farms Road, and Village Hall.
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:
Continuously improve the way the Village operates.
Department Goal:
Reduce the number of workers’ compensation cases
Objectives:
a. Provide specialized training for staff.
b. Inspect shop and work areas on a regular basis.
c. Procure proper equipment for those work functions producing the most frequent compensation claims.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 150 of 297
Public Works FY 2017
Department Goal:
Continue to focus on evaluating all department functions for opportunities to improve operation
Objectives:
a. Implement uniform policies and procedures.
b. Implement vehicle tracking and operations system.
c. Continue American Public Works Association accreditation process.
d. Continue to upgrade mechanical systems, replacing older systems to take advantage of newer energy saving
models and reducing the impacts of equipment failure.
e. Develop a street lighting enhancement plan for neighborhood areas with or without limited nighttime lighting.
Lighting themes, style, color and materials would enhance safety and improve the Village’s identity.
f. Install energy saving equipment and devices to reduce electrical consumption throughout the Village.
g. Complete the transition to asset management.
h. Continue the program of preventive maintenance for facilities to maintain a high quality appearance.
Council Goal:
Maintain a high quality of life and improve the overall appearance in the Village.
Department Goal:
Improve the appearance of medians and Village grounds.
Objectives:
a. Improve landscaped gateways into the Village.
b. Continue implementation of a corridor plan for main travel routes within the village to include decorative
lighting elements, swale and intersection landscape plan, additional decorative sign posts, and intersection
crosswalks to create a signature appearance.
c. Monitor grounds maintenance contractor to ensure adherence to contract.
d. Develop a median revitalization plan with Palm Beach County to provide for visually attractive landscaping
in the Alternative A1A.
e. Maintain annual/seasonal color at Village parks, grounds, and medians.
f. Improve landscape and appearance at Village gateways, Lighthouse Drive, Prosperity Farms Road, and U.S.
Highway One.
g. Be proactive in the approach to the guidelines of NPDES, which emphasizes monitoring of the Village’s
storm water system and to be vigilant for illicit spills and discharges.
Council Goal:
Department Goal:
Maintain a long-range infrastructure assessment plan
Objectives:
a. Maintain a comprehensive 10-year capital plan based on evaluations of all Village infrastructure to include
priority listing, normalized expenditure schedule, and preventive maintenance schedule.
Establish a long-term (10-Year) capital plan.
Village of North Palm Beach FY 2017 Adopted Budget Page 151 of 297
Public Works FY 2017
Performance / Workload Measures
Performance
Measure
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Service Work Orders (FacilityDude) 2,200 2,500 2,800
Fuel Consumption(Gallons)(Full Fleet) 69,500 68,000 67,000
Solid Waste Collection (tons) 9,660 9,850 9,850
Paper & Cardboard Recycling (tons) 805 950 950
Glass & Plastic Recycling (tons) 587 700 720
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 152 of 297
Public Works FY 2017
Service Work Orders: Public Works service work
order management system that is interactive and
allows for work projection and trend analysis.
Fuel Consumption: The above graph illustrates
the entire Village fleet of vehicles and assorted
pieces of machinery and equipment. Public Works
vehicle purchases made in FY 2014 (and going
forward) replace older vehicles with more fuel-
efficient models.
Solid Waste Collection: This chart depicts the
number of tons of garbage and trash collected on an
annual basis.
Paper & Cardboard Recycling: The above
graph indicates that more individuals are making a
conscientious effort to reduce the amount of
recyclable material that eventually ends up at the
landfill.
Glass & Plastic Recycling: As referenced earlier,
the indicators support the conclusion that
individuals are making a conscientious effort to
help to reduce the amount of recyclable material
that eventually ends up at the landfill.
0
1,000
2,000
3,000
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
2,200 2,500 2,800
Service Work Orders
64,000
66,000
68,000
70,000
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
69,500 68,000 67,000
Fuel Consumptions
(Gallons)
9,5009,6009,7009,8009,900
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
9,660
9,850 9,850
Solid Waste Collection
(Tons)
700
800
900
1,000
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
805
950 950
Paper & Cardboard (Tons)
0
500
1,000
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
587 700 720
Glass & Plastic Recycling
(Tons)
Village of North Palm Beach FY 2017 Adopted Budget Page 153 of 297
Public Works FY 2017
Budget Summary (Public Works combined)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $2,597,618 $2,504,663 3.71% $ 92,955 $ 2,570,847 $2,490,524
Operating
Advertising 1,000 1,000 0.00% 0 169 380
Conferences & Seminars 6,500 1,200 441.67% 5,300 0 0
Contractual Services 721,800 685,500 5.30% 36,300 654,584 566,289
Employee Relations 150 100 50.00% 50 111 0
Equipment Rental 9,000 9,000 0.00% 0 6,461 497
Gas, Oil & Lubricants 113,000 112,000 0.89% 1,000 86,757 112,281
Licenses & Fees 12,850 1,850 594.59% 11,000 8,855 2,536
Materials & Supplies 407,050 389,250 4.57% 17,800 312,293 128,281
Memberships & Dues 1,100 1,000 10.00% 100 374 263
NPEDS Permitting 15,000 10,000 50.00% 5,000 11,876 10,843
Postage 500 300 66.67% 200 525 220
Printing & Binding 500 500 0.00% 0 1,044 144
Professional Services 155,000 40,000 287.50% 115,000 92,356 15
Repairs & Maintenance 349,000 277,000 25.99% 72,000 164,590 178,930
Solid Waste Disposal 97,000 77,000 25.97% 20,000 149,483 85,593
Travel & Training 13,700 8,500 61.18% 5,200 1,835 2,348
Uniforms 10,400 9,500 9.47% 900 10,815 9,927
Utilities 191,045 184,747 3.41% 6,298 182,165 182,767
Other Operating Costs 450 450 0.00% 0 498 1,859
Total Operating Costs 2,105,045 1,808,897 16.37% 296,148 1,684,791 1,283,172
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $4,702,663 $4,313,560 9.02% $ 389,103 $ 4,255,638 $3,773,696
Note: The Public Works Department is responsible for maintaining the Village’s infrastructure and all
Village green space and includes the following divisions: Administration, Facility Services, Vehicle
Maintenance, Streets and Grounds and Sanitation. The combined budget summary above is for illustrative
purposes only. Increases or decreases in total expenses are indicated on each division’s individual budget
summary.
Village of North Palm Beach FY 2017 Adopted Budget Page 154 of 297
Public Works FY 2017
Budget Summary (Public Works Administration)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 214,875 $ 214,000 0.41% $ 875 $ 204,556 $ 298,330
Operating
Advertising 0 0 0.00% 0 0 150
Conferences & Seminars 1,500 1,200 25.00% 300 0 0
Contractual Services 27,000 25,500 5.88% 1,500 21,986 13,321
Employee Relations 150 100 50.00% 50 111 0
Licenses & Fees 0 1,000 -100.00% (1,000) 7,775 1,497
Materials & Supplies 2,550 2,250 13.33% 300 40,605 10,516
Memberships & Dues 1,100 1,000 10.00% 100 374 263
Postage 500 300 66.67% 200 525 220
Printing & Binding 500 500 0.00% 0 1,044 144
Professional Services 70,000 0 0.00% 70,000 4,189 15
Travel & Training 4,000 2,000 100.00% 2,000 795 171
Utilities 21,368 22,216 -3.82% (848) 21,980 20,931
Other Operating Costs 250 250 0.00% 0 159 0
Total Operating Costs 128,918 56,316 128.92% 72,602 99,543 47,228
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 343,793 $ 270,316 27.18% $ 73,477 $ 304,098 $ 345,558
Explanation of Increase / (Decrease):
The increase in total expenses is primarily due to the increase in operating costs. The FY17 budget includes:
An increase in professional services for costs relating to the American Public Works Association
accreditation initiative and training for FEMA Reimbursement and recovery support services.
Village of North Palm Beach FY 2017 Adopted Budget Page 155 of 297
Public Works FY 2017
Budget Summary (Facility Services)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 323,684 $ 313,840 3.14% $ 9,844 $ 307,850 $ 251,449
Operating
Conferences & Seminars 1,250 0 0.00% 1,250 0 0
Contractual Services 150,000 150,000 0.00% 0 123,732 127,381
Professional Services 25,000 25,000 0.00% 0 2,366 0
Equipment Rental 1,500 1,500 0.00% 0 184 0
Gas, Oil & Lubricants 11,000 11,000 0.00% 0 9,584 11,478
Licenses & Fees 8,150 150 5333.33% 8,000 318 316
Materials & Supplies 37,250 32,750 13.74% 4,500 38,215 (32,730)
Repairs & Maintenance 165,500 74,500 122.15% 91,000 102,863 65,405
Solid Waste Disposal 27,000 27,000 0.00% 0 24,784 26,261
Travel & Training 2,200 1,000 120.00% 1,200 0 0
Uniforms 1,300 1,000 30.00% 300 1,284 780
Other Operating Costs 200 200 0.00% 0 339 1,784
Total Operating Costs 430,350 324,100 32.78% 106,250 303,669 200,675
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 754,034 $ 637,940 18.20% $ 116,094 $ 611,519 $ 452,124
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs, with the primary
contributing factor being operating costs. The FY17 budget includes:
An anticipated salary increase of approximately 3.75% from performance-based merit increases for
non-union personnel and a 3.75% wage adjustment for FPE-eligible employees as negotiated in their
collective bargaining agreements;
An increase in operating costs relating to preventative repair and maintenance to Village facilities.
Village of North Palm Beach FY 2017 Adopted Budget Page 156 of 297
Public Works FY 2017
Budget Summary (Vehicle Maintenance)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $230,677 $ 222,816 3.53% $ 7,861 $ 198,070 $ 146,243
Operating
Conferences & Seminars 1,250 0 0.00% 1,250 0 0
Contractual Services 4,200 4,000 5.00% 200 2,027 1,339
Gas, Oil & Lubricants 2,000 1,000 100.00% 1,000 741 1,124
Licenses & Fees 700 700 0.00% - 762 722
Materials & Supplies 192,750 163,750 17.71% 29,000 145,452 113,256
Repairs & Maintenance 52,500 42,500 23.53% 10,000 30,301 29,605
Travel & Training 2,500 2,000 25.00% 500 (125) 309
Uniforms 1,250 1,000 25.00% 250 1,117 1,335
Utilities 300 300 0.00% 0 270 285
Other Operating Costs 0 0 0.00% 0 0 75
Total Operating Costs 257,450 215,250 19.61% 42,200 180,547 148,049
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 488,127 $ 438,066 11.43% $ 50,061 $ 378,616 $ 294,292
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs, with the primary
contributing factor being operating costs. The FY17 budget includes:
An anticipated salary increase of approximately 3.75% from performance-based merit increases for
non-union personnel and a 3.75% wage adjustment for FPE-eligible employees as negotiated in their
collective bargaining agreements;
Increased cost for materials and supplies for internal repairs to the Village’s fleet of vehicles;
Increased cost for repairs and maintenance performed by outside shops.
Village of North Palm Beach FY 2017 Adopted Budget Page 157 of 297
Public Works FY 2017
Budget Summary (Sanitation)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $1,362,433 $ 1,265,484 7.66% $ 96,949 $ 1,419,726 $1,350,556
Operating
Conferences & Seminars 1,250 0 0.00% 1,250 0 0
Contractual Services 12,500 6,000 108.33% 6,500 4,516 2,794
Gas, Oil & Lubricants 90,000 90,000 0.00% 0 68,804 90,307
Materials & Supplies 10,500 10,000 5.00% 500 15,841 13,964
Solid Waste Disposal 70,000 50,000 40.00% 20,000 124,699 59,332
Travel & Training 2,000 1,000 100.00% 1,000 0 0
Uniforms 6,250 6,000 4.17% 250 6,599 6,318
Other Operating Costs 0 0 0.00% 0 0 0
Total Operating Costs 192,500 163,000 18.10% 29,500 220,458 172,716
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $1,554,933 $ 1,428,484 8.85% $ 126,449 $ 1,640,185 $1,523,271
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs, with the primary
contributing factor Personnel Costs. The FY17 budget includes:
A personnel expenditure increase reflecting two additional positions to enhance operational
efficiency for Sanitation;
An anticipated salary increase of approximately 3.75% from performance-based merit increases for
non-union personnel and a 3.75% wage adjustment for FPE-eligible employees as negotiated in their
collective bargaining agreements;
An operating expenditure increase for the Solid Waste Disposal fee which is charged by Solid Waste
Authority.
Village of North Palm Beach FY 2017 Adopted Budget Page 158 of 297
Public Works FY 2017
Budget Summary (Streets and Grounds Maintenance)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 465,949 $ 488,523 -4.62% $ (22,574) $ 440,646 $ 443,947
Operating
Advertising 1,000 1,000 0.00% 0 169 230
Conferences & Seminars 1,250 0 0.00% 1,250 0 0
Contractual Services 528,100 500,000 5.62% 28,100 502,323 421,454
Equipment Rental 7,500 7,500 0.00% 0 6,277 497
Gas, Oil & Lubricants 10,000 10,000 0.00% 0 7,628 9,372
Licenses & Fees 4,000 0 0.00% 4,000 0 0
Materials & Supplies 164,000 180,500 -9.14% (16,500) 72,179 23,275
NPEDS Permitting 15,000 10,000 50.00% 5,000 11,876 10,843
Professional Services 60,000 15,000 300.00% 45,000 85,801 0
Repairs & Maintenance 131,000 160,000 -18.13% (29,000) 31,425 83,920
Travel & Training 3,000 2,500 20.00% 500 1,165 1,868
Uniforms 1,600 1,500 6.67% 100 1,815 1,494
Utilities 169,377 162,231 4.40% 7,146 159,916 161,551
Other Operating Costs 0 0 0.00% 0 (0) 0
Total Operating Costs 1,095,827 1,050,231 4.34% 45,596 880,574 714,504
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $1,561,776 $1,538,754 1.50% $ 23,022 $1,321,220 $1,158,450
Explanation of Increase / (Decrease):
The increase in total expenses is primarily due to a rise in operating costs for professional engineering
services associated with FY17 projects.
Village of North Palm Beach FY 2017 Adopted Budget Page 159 of 297
Summary FY 2017 FY 2016 Change
Full-Time 13 12 +1
Part-Time 1 0 +1
Director of
Community
Development
1 FT
Village Planner
1 FT
Building Official
1 FT
License & Permit
Supervisor
1 FT (+1 FT)
Permit & License
Technician
3 FT
Senior Building
Const. Inspector
2 FT
Building Const.
Inspector
1 FT
Code Compliance
Officer
1 FT
Zoning Compliance
Officer
1 FT
Administrative
Coordinator
1 FT
Administrative
Assistant
1 PT (+1 PT)
Community Development FY 2017
Note:
The changes in this
department are to provide a
greater level of customer
service and administrative
support.
Village of North Palm Beach FY 2017 Adopted Budget Page 160 of 297
Community Development FY 2017
Mission Statement
It is the mission of the Community Development Department to work in partnership with residents and local
businesses to promote a more sustainable community, maintain the community’s overall appearance and
preserve the “small town feeling.”
Service Levels Narrative
The Community Development Department (CDD) is a full-service department responsible for planning,
zoning, code compliance, building permits, business tax receipts and contractor registrations.
Administrative Division
The Director of Community Development oversees and supervises the Planning, Building and Code/Zoning
Compliance divisions.
The Administrative Coordinator assists the Director and all divisions in providing and facilitating
communications with residents and businesses that interact with CDD. As a result, all correspondence, daily
scanning of updates, Board minutes, payroll and invoices are channeled through this position to ensure
consistency and timeliness.
The part-time Administrative Assistant is a newly created position that provides administrative support to the
Department and ensures documents for long-term storage are properly scanned.
Planning and Zoning Division
The Village Planner is responsible for handling all new development, redevelopment, future annexations, site
plan approvals, re-zoning, comprehensive plan amendments, zoning compliance, and any other state or local
required amendments. The Village Planner also provides support to the Village Council, Planning
Commission, Zoning Board of Adjustment and Construction Board of Adjustment and Appeals.
Building Division
The Building Division consists of a full-time Building Official, two (2) full-time Senior Building Construction
Inspectors, one (1) full-time Building Construction Inspector, one (1) full-time License & Permit Supervisor,
and three (3) full-time Permit & Licensing Technicians.
The Building Official is responsible for overseeing the day-to-day operations of the Building Division,
including plan review, while providing technical support to the contractors and homeowners, ensuring
projects comply with federal and state regulations, and maintaining budgetary controls. The Building
Inspectors are responsible for conducting daily inspections of the permitted projects within the Village. The
Inspectors also work closely with contractors and homeowners, providing guidance as it pertains to completing
projects in a timely and professional manner.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 161 of 297
Community Development FY 2017
The License & Permit Supervisor is a newly created position that oversees the Permit & License Technicians
to ensure follow through and completion of tasks, and to provide a high level of customer service. The
Permit & Licensing Technicians are responsible for processing and issuing building permits, scheduling
inspections, scanning and maintaining lot files, issuing business tax receipts and contractor registrations, and
preparing the necessary financial reports and daily deposits.
Code Compliance Division
The Code Compliance Division consists of a full-time Code Compliance Officer and a full-time Zoning
Compliance Officer. The purpose of Code/Zoning Compliance is to maintain the aesthetics and property
values for residential and business properties within the Village. To that end, this division is tasked with
educating the public about the importance of obtaining proper permits and hiring licensed contractors for all
home and business improvements.
The Code Compliance Officer works in partnership with residents by continuously educating and gaining
voluntary compliance instead of relying on punitive measures. The Zoning Compliance Officer works in
collaboration with the Village Planner and local businesses along the commercial corridors within the Village.
The Officer assures compliance with all zoning regulations in accordance with planning and zoning policies and
procedures. The Compliance Officers are responsible for case preparation, evidence gathering, and presentation
of violation cases before the Special Magistrate. Administrative duties include written correspondence,
property ownership, code research, and tracking compliance through ongoing data management and reporting.
Personnel Changes
The personnel/title changes for Fiscal Year 2016/2017 are:
Addition of one (1) part-time Administrative Assistant position;
Addition of one (1) full-time License & Permit Supervisor position;
Addition of one (1) full-time Village Planner position / Deletion of one (1) full-time Planner position
Current Year Accomplishments and New Initiatives
During Fiscal Year 2015/2016, the Community Development Department accomplished a number of special
projects including:
Coordinated with Treasure Coast Regional Planning Council and participated in the development of
the Master Plan for the Village.
Adopted the Ten-Year Water Supply Plan update within the Village’s Comprehensive Plan.
Created a Commercial Planned Unit Development for North Palm Beach Surgery Center located at
872 U.S. Highway One.
Amended Appendix C (Chapter 45), “Zoning” of the Village Code Ordinances of the Village Code
by creating a new Section 45-162, Special Exception Uses to adopt procedures and standards for
review of applications for approval.
Amended Chapter 18, Section 18-33, 35, and 35.1 regarding Boats, Recreation Vehicles and Trailers.
Village of North Palm Beach FY 2017 Adopted Budget Page 162 of 297
Community Development FY 2017
Goals and Objectives
In the coming year, the Community Development Department plans to achieve the following goals and
objectives:
Council Goal:
Maintain a high quality of life and improve the overall appearance in the Village
Department Goal:
Safeguard the public health, safety, general welfare and property through consistent application,
voluntary compliance, and education of the Building and Zoning codes.
Objectives:
a. Educate Village residents and commercial owners regarding the importance of obtaining the necessary
building permits and inspections.
b. Maintain the Village’s property values and general appearance with pro-active enforcement and
voluntary code compliance.
c. Pro-actively investigate potential vacant and/or abandoned properties and “special needs” properties.
d. Collaborate with Police and Fire to exchange information on potential code enforcement or public safety
issues observed within the Village.
Council Goal:
Implement the Master Plan for business economic development in our commercial corridors and
community development in our neighborhoods
Department Goal:
Establish long-term goals, objectives and strategic planning to achieve the Council’s vision for
commercial and residential properties within the Village.
Objectives:
a. Implement a plan that promotes unity and a sense of continuity throughout the Village.
b. Encourage local ownership of properties, sustainable businesses, and redevelopment.
c. Promote a pedestrian and bicycle friendly community throughout the Village.
d. Revise the Comprehensive Plan and Land Development Regulations to facilitate the implementation of
the Master Plan and a Unified Land Development Code.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 163 of 297
Community Development FY 2017
Council Goal:
Continuously improve the way the Village operates
Department Goal:
Enhance customer service while expediting the permitting process.
Objectives:
a. Adopt an expedited permitting process for building and zoning permits.
b. Establish a plan review cross-training program for inspectors and technicians to afford greater flexibility
and responsiveness.
c. Encourage business community participation at Village events and promote local businesses within the
Village.
d. Provide customer service training to all CDD personnel.
e. Provide individual guidance to any resident, contractor or developer requesting assistance and document
actions taken by staff.
Performance / Workload Measures
Performance Measures FY 2015 FY 2016
Projected
FY 2017
Estimated
Number of Inspections 6,805 7,851 8,000
Number of building permits issued 3,896 4,061 4,200
Number of new businesses 180 140 150
Number of Code Enforcement Special
Magistrate Cases 45 60 50
Increase voluntary Code compliance 722 950 900
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 164 of 297
Community Development FY 2017
Code Compliance Cases: Code Officers
collaborate with residents and businesses in an
effort to gain voluntary compliance through
education and alternative code methods, which in
turn reduces the number of Magistrate Hearings.
Number of Inspections: The total number of
issued building permits has been slowly increasing
due to the steadily rising demand for residential and
commercial redevelopment and, as such, is projected
to increase again next year. The number of required
inspections depends on the complexity of the
construction project.
Building Permits: Historically more building
permits are issued during the second half of the
fiscal year. Building permits, inspections, and
revenues are all anticipated to increase in Fiscal
Year 2016/2017 based on construction of a new
multi-family community and commercial
redevelopment.
Village of North Palm Beach FY 2017 Adopted Budget Page 165 of 297
Community Development FY 2017
Budget Summary (Community Development combined)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 1,204,014 $1,113,130 8.16% $ 90,884 $ 1,039,041 $ 881,351
Operating
Advertising 5,000 2,000 150.00% 3,000 1,309 1,350
Books, Publications &
Subscriptions 1,891 841 124.85% 1,050 1,135 235
Charge Card Fees 5,200 5,200 0.00% 0 5,861 4,896
Comp Plan Amendments 10,000 5,000 100.00% 5,000 4,573 2,518
Conferences & Seminars 3,475 2,025 71.60% 1,450 1,149 1,319
Contractual Services 80,884 68,300 18.42% 12,584 51,796 41,045
Developer Fees 0 0 0.00% 0 17,899 7,218
Gas, Oil & Lubricants 7,000 7,200 -2.78% (200) 3,833 5,657
Materials & Supplies 36,200 11,100 226.13% 25,100 12,173 18,524
Memberships & Dues 3,403 1,863 82.66% 1,540 1,676 1,829
Postage 3,150 3,150 0.00% 0 3,821 1,588
Printing & Binding 900 1,200 -25.00% (300) 533 1,017
Professional Fees 115,000 15,000 666.67% 100,000 39,977 14,694
Repairs & Maintenance 610 0 0.00% 610 90 0
Small Business Grant 0 0 0.00% 0 60,000 7,500
Travel & Training 11,259 9,709 15.96% 1,550 4,470 4,658
Uniforms 1,800 1,300 38.46% 500 546 1,456
Utilities 21,123 17,019 24.11% 4,104 17,192 3,978
Other Operating Costs 0 0 0.00% 0 3,321 3,802
Total Operating Costs 306,895 150,907 103.37% 155,988 231,353 123,284
Capital
Capital Outlay 0 0 0.00% 0 0 13,986
Total Expenses $ 1,510,909 $ 1,264,037 19.53% $ 246,872 $ 1,270,395 $1,018,622
Note: The Community Development department is a full-service department responsible for planning,
zoning, code compliance, building permits, business tax receipts and contractor registrations. The
Department includes the following divisions: Community Planning, Building and Code Enforcement. The
combined budget summary above is for illustrative purposes only. Increases or decreases in total expenses
are indicated on each division’s individual budget summary.
Village of North Palm Beach FY 2017 Adopted Budget Page 166 of 297
Community Development FY 2017
Budget Summary (Community Planning)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 269,566 $ 259,699 3.80% $ 9,867 $ 263,430 $252,367
Operating
Advertising 5,000 2,000 150.00% 3,000 1,309 502
Books, Publications &
Subscriptions 750 0 0.00% 750 0 235
Comp Plan Amendments 10,000 5,000 100.00% 5,000 4,573 2,518
Conferences & Seminars 1,250 750 66.67% 500 165 500
Contractual Services 12,800 11,900 7.56% 900 11,315 6,208
Developer Fees 0 0 0.00% 0 17,899 7,218
Gas, Oil & Lubricants 0 0 0.00% 0 22 541
Materials & Supplies 4,200 3,300 27.27% 900 3,878 3,951
Memberships & Dues 2,175 815 166.87% 1,360 725 864
Postage 150 150 0.00% 0 96 184
Printing & Binding 200 200 0.00% 0 29 78
Professional Services 100,000 0 0.00% 100,000 25,482 4,314
Small Business Grant 0 0 0.00% 0 60,000 7,500
Travel & Training 3,100 2,500 24.00% 600 1,066 1,705
Uniforms 200 200 0.00% 0 0 0
Utilities 1,440 500 188.00% 940 128 171
Other Operating Costs 0 0 0.00% 0 21 0
Total Operating Costs 141,265 27,315 417.17% 113,950 126,708 36,489
Capital
Capital Outlay 0 0 0.00% 0 0 588
Total Expenses $ 410,831 $ 287,014 43.14% $ 123,817 $ 390,139 $289,444
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs, with the primary
contributing factor being operating costs. The FY17 budget includes:
An anticipated salary increase of approximately 3.75% from performance-based merit increases for
non-union personnel and a 3.75% wage adjustment for FPE-eligible employees as negotiated in their
collective bargaining agreements;
An increase in professional services to allow for Unified Land Development Code (ULDC) re-writes,
Master Plan Implementation and a Geographical Information System (GIS) Implementation.
Village of North Palm Beach FY 2017 Adopted Budget Page 167 of 297
Community Development FY 2017
Budget Summary (Building)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 815,664 $ 737,324 10.62% $ 78,340 $ 664,605 $ 503,092
Operating
Advertising 0 0 0.00% 0 0 848
Books, Publications &
Subscriptions 1,141 841 35.67% 300 1,135 0
Charge Card Fees 5,200 5,200 0.00% 0 5,861 4,896
Conferences & Seminars 1,325 1,025 29.27% 300 919 819
Contractual Services 54,756 44,500 23.05% 10,256 29,815 25,996
Gas, Oil & Lubricants 4,000 4,000 0.00% 0 2,853 4,110
Materials & Supplies 29,000 6,100 375.41% 22,900 6,795 14,224
Memberships & Dues 1,068 888 20.27% 180 871 955
Postage 3,000 3,000 0.00% 0 3,725 1,405
Printing & Binding 500 500 0.00% 0 160 331
Professional Services 15,000 15,000 0.00% 0 14,495 10,380
Repairs & Maintenance 410 0 0.00% 410 45 0
Travel & Training 6,959 6,209 12.08% 750 3,404 1,665
Uniforms 1,000 500 100.00% 500 329 991
Utilities 17,603 15,586 12.94% 2,017 16,162 3,643
Other Operating Costs 0 0 0.00% 0 0 279
Total Operating Costs 140,962 103,349 36.39% 37,613 86,568 70,542
Capital
Capital Outlay 0 0 0.00% 0 0 13,399
Total Expenses $ 956,626 $ 840,673 13.79% $ 115,953 $ 751,173 $ 587,033
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs, with the primary
contributing factor being personnel costs. The FY17 budget includes:
An addition of two positions to provide a greater level of customer service and administrative
support;
An anticipated salary increase of approximately 3.75% from performance-based merit increases
for non-union personnel and a 3.75% wage adjustment for FPE-eligible employees as negotiated
in their collective bargaining agreements;
An overall increase in material and supplies to allow for additional computer equipment and
supplies.
Village of North Palm Beach FY 2017 Adopted Budget Page 168 of 297
Community Development FY 2017
Budget Summary (Code Enforcement)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 118,784 $ 116,107 2.31% $ 2,677 $111,006 $125,891
Operating
Conferences & Seminars 900 250 260.00% 650 65 0
Contractual Services 13,328 11,900 12.00% 1,428 10,666 8,841
Gas, Oil & Lubricants 3,000 3,200 -6.25% (200) 959 1,005
Materials & Supplies 3,000 1,700 76.47% 1,300 1,500 349
Memberships & Dues 160 160 0.00% 0 80 10
Printing & Binding 200 500 -60.00% (300) 344 609
Repairs & Maintenance 200 0 0.00% 200 45 0
Travel & Training 1,200 1,000 20.00% 200 0 1,288
Uniforms 600 600 0.00% 0 218 465
Utilities 2,080 933 122.94% 1,147 902 164
Other Operating Costs 0 0 0.00% 0 3,300 3,523
Total Operating Costs 24,668 20,243 21.86% 4,425 18,077 16,253
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 143,452 $ 136,350 5.21% $ 7,102 $129,083 $142,145
Explanation of Increase / (Decrease):
The increase in total expenses is negligible.
Village of North Palm Beach FY 2017 Adopted Budget Page 169 of 297
Summary FY 2017 FY 2016 Change
Full-Time 7 7 No Change
Part-Time 9 9 No Change
Director of
Library
1 FT
Adult Services
Librarian
1 FT
Circulation
Senior Library
Assistant
1 FT
Library Assistant
1 FT
Library Clerk
5 PT
Library Page
3 PT
Technical
Services
Senior Library
Assistant
1 FT
Library Page
1 PT
Youth Services
Senior Library
Assistant
1 FT
Administrative
Assistant
1 FT
Library FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 170 of 297
Library FY 2017
Mission Statement
The North Palm Beach Public Library provides materials, services, and programs for community residents of
all ages while focusing on personal enrichment and enjoyment and meeting educational needs. The Library
has a special mission that encourages a love of reading and learning among children and their parents.
Service Levels Narrative
The North Palm Beach Public Library, built in 1968, is a two story building consisting of 24,893 square feet.
The upper level houses the adult and children’s materials collection, the circulation desk, children’s and adult
reference desks, a Florida Room, a Large Print alcove, a Young Adult Room, and staff area. The lower level
houses the computer lab, the Obert Multi-purpose Room, the Director’s office, and Technical Services.
Today there are over 48,000 traditional items in the North Palm Beach Library and over 11,500 electronic
titles. Formats include print books, large print, DVDs, music CDs, books on CD, books in MP3 format,
downloadable e-audio books, e-books and e-magazines, downloadable music, magazines and newspapers.
The Library also circulates fourteen (14) e-readers (Nooks and Kindles) containing adult and young adult
bestsellers and classics and twenty-four (24) children’s handheld video players.
The Library, with 7,642 library card holders, is open sixty (60) hours per week over a seven (7) day work
week. Staff members order, catalog, and maintain books and materials for the collection and periodically
purge outdated or worn materials to sell at the annual Friends of the Library book sale. Staff processes all
borrower registrations and requests and handles oversight of the on-site meeting room. Library programs are
scheduled throughout the year and include: story times and chess clubs; author lectures; genealogy group
meetings; book and movie discussions; informational seminars and lectures; summer reading programs; arts
and crafts; movies; computer classes; quilting and knitting groups; and other special events.
The Library also offers a variety of reference services including: simple inquiries; research assistance; and
inter-library loans of materials not in the collection. The adult library has two (2) online public access
catalog computers. The children’s library has four (4) non-internet computers with educational software and
games for pre-K children. The Library has a Computer Lab downstairs with sixteen (16) computers
available for public use—all of which have genealogy, Microsoft Office and Internet access. In addition, the
Library has WI-FI throughout the building.
There are 16 staff members (10.5 FTE) in the library; including 2 F/T staff members with a Master’s Degree
in Library Science. Library staff continues to publish informational materials online and in print for public
distribution via social networking and the library’s website as well as through traditional means of
communication. This includes publishing a monthly library newsletter announcing the library’s schedule of
programs for children and adults, and a variety of flyers, brochures, pamphlets, and posters for in-house
dissemination of public information.
The Friends of the Library continue to actively support North Palm Beach Library through fundraising
activities for a total of $11,153 in FY 15/16. Funds raised by the Friends of the Library include $5,663
from ongoing and annual book sales, $687 from the annual bake sale, $2,578 from membership dues, $617
from the Quilt Raffle, $28 from ornament sales, and a $10 donation from a local author. The Friends also
actively represent the Library at many community events. The Friends of the Library are a major asset and
source of support, both financial and social, to the North Palm Beach Library.
Village of North Palm Beach FY 2017 Adopted Budget Page 171 of 297
Library FY 2017
Personnel Changes
There are no personnel/title changes for Fiscal Year 2016/2017.
Current Year Accomplishments and New Initiatives
During Fiscal Year 2015/2016, the Library achieved the following new initiatives and goals for
improvement:
Library patrons are becoming more comfortable with online self-service options which include
placing holds, renewals, and making suggestions for purchase.
The Library ILS, Sirsi, was upgraded during FY 2016 to provide patrons with enhanced searching
capabilities and to provide staff with updated inventory and a Bistro search engine.
The Library continues to offer programs which maximize the facility to its fullest capacity.
New creativity equipment for children’s programs and the computer lab was outfitted with new
chairs.
New LED lighting installed throughout the library.
During FY 2016, the Library added Freegal downloadable movies and TV subscriptions.
A new sound system and projector were installed in the Obert meeting room.
Chart on left does not reflect Freegal music collection of over one million song titles.
56.0231.02
12.96
Ratio of Print, Media, and e‐
resources in Circulation
Print
Media
e‐Resources66.19
14.2
19.57
Ratio of Print, Media, and e‐
resources in Collection
Print
Media
e‐Resources
Village of North Palm Beach FY 2017 Adopted Budget Page 172 of 297
Library FY 2017
The Friends of the Library continue to actively support the Library. Through their annual book sale, bake
sale, and continuing in-house book sale shelf, they have donated funds for the purchase of furniture,
equipment, and library programs not covered through the Library’s regular operating budget. The Friends
also actively represent the Library at many community events.
Goals and Objectives
In the coming year, the Library plans to achieve the following goals and objectives:
Council Goal:
Maintain a high quality of life in the Village
Department Goal:
Maintain a high quality of Library services
Objectives:
a. Create engaging, relevant, and welcoming library facilities to serve residents.
b. Create a variety of library programs to engage our community of library patrons, both new and old to the
area, in lively participation at the library.
c. Develop and implement study room space at the Library.
d. Maintain a high quality, current collection of materials in all formats to meet the needs of the community.
e. Increase use of electronic resources: e-books and downloadable audio books and video by 10%.
f. Enhance communication with residents through social networking sites (i.e.; Facebook, Twitter), library
newsletters, and website.
g. Enhance computer lab facilities and training classes focusing on one-on-one instruction with individuals.
h. Increase the number of maker programs at the Library (the Maker Movement encourages people of all
ages to explore the Do-It-Yourself culture of fixing, improving and creating.).
i. Provide training opportunities that develop staff skills for meeting customer demands and needs.
j. Evaluate library performance metrics and revise accordingly.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 173 of 297
Library FY 2017
Council Goal:
Continuously improve the way the Village operates
Department Goal:
Continuously improve the way the Library operates
Objectives:
a. Continue encouraging local businesses to offer free programs to library patrons (i.e.; tax advice, legal
advice, health & welfare, etc.) and to initiate activities that encourage Library volunteer service
(computer classes).
b. Encourage members of the local community and seasonal visitors to visit the library, become library
members, join the Friends of the Library, and attend a wide variety of lively library programs at the
library.
c. Continue utilizing teen volunteers to assist with the children’s Summer Reading Program and to develop
more active teen programming.
d. Expand the Library’s marketing activities to reach a broader audience in the community and expand the
number of users.
e. Expand partnership with The Conservatory School to include regular visits, library card sign up, after
school programs, and volunteer opportunities for teens.
f. Explore library interior redesign changes to free up staff and streamline scheduling. Possibilities include
single service desk, moving the computer lab upstairs and the children’s materials downstairs, and
altering a few side rooms.
g. Continue participation of staff and Friends of the Library in community activities (i.e.; Heritage Day
Parade, Holiday Tree Lighting, etc.).
Performance Measures
Performance
Measure
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Usage of library self-
services
3,413 3,440 3,550
Number of library
programs
Adult 196
Child 329
Teen 18
Adult 230
Child 290
Teen 7
Adult 240
Child 310
Teen 8
Number of teen
volunteers
14 23 25
Circulation of
electronic resources
5,667 11,000 12,100
e-Resources includes eBooks, eAudio books, eMagazines, music downloads and eReaders preloaded with best sellers & classics.
Village of North Palm Beach FY 2017 Adopted Budget Page 174 of 297
Library FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 658,869 $ 641,182 2.76% $ 17,687 $ 614,303 $ 576,905
Operating
Books, Publications &
Subscriptions 456 456 0.00% 0 456 442
Contractual Services 28,455 28,455 0.00% 0 28,762 28,622
Library Collections:
Audio Visual Materials 22,000 22,000 0.00% 0 18,370 21,511
Books 32,000 32,000 0.00% 0 31,506 32,015
Electronic Resources 24,000 24,000 0.00% 0 15,938 19,682
Magazines 3,000 3,000 0.00% 0 2,763 3,021
Reference Materials 6,000 6,000 0.00% 0 6,089 6,018
Library Gift Account 0 0 0.00% 0 3,377 10,778
Licenses & Fees 1,250 1,250 0.00% 0 1,173 1,117
Materials & Supplies 11,800 11,800 0.00% 0 10,647 11,633
Postage 1,077 1,077 0.00% 0 907 1,065
Rental 2,803 2,803 0.00% 0 2,749 3,626
Conferences & Seminars 1,420 1,420 0.00% 0 515 542
Memberships & Dues 3,145 3,145 0.00% 0 3,070 3,068
Travel & Training 2,075 2,075 0.00% 0 745 449
Utilities 300 0 0.00% 300 0 0
Utilities 21,363 24,426 -12.54% (3,063) 24,536 25,968
Other Operating Costs 50 50 0.00% 0 15 40
Total Operating Costs 161,194 163,957 -1.69% (2,763) 151,615 169,595
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 820,063 $ 805,139 1.85% $ 14,924 $ 765,918 $ 746,500
Explanation of Increase / (Decrease):
The increase in total expenses is primarily due to an increase in personnel costs. The FY17 budget includes:
An anticipated salary increase of approximately 3.75% from performance-based merit increases for
non-union personnel and a 3.75% wage adjustment for FPE-eligible employees as negotiated in their
collective bargaining agreements.
Village of North Palm Beach FY 2017 Adopted Budget Page 175 of 297
Summary FY 2017 FY 2016 Change
Full-Time 6 6 No Change
Part-Time 43 43 No Change
Director of Parks and
Recreation
1 FT
Recreation
Superintendent
1 FT
Marina Wet/Dry Storage
Anchorage Park
Camps
IC Programs &
Instructions
Special Events
Recreation
Supervisor
2 FT
Recreation Assistant
8 PT
Camp Counselor
10 PT
Osborne Park
Lakeside Park
Community Center
Pool
Tennis
Parks / Facilities
Manager
1 FT
Recreation
Supervisor
1 FT
Recreation Assistant
5 PT
Pool Lifeguard
20 PT
Parks and Recreation FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 176 of 297
Parks and Recreation FY 2017
Our Mission Statement
It is the mission of the Parks and Recreation Department to create recreational opportunities for growth and
enhancement by developing diverse services and programs that promote resident involvement and a strong
sense of community while striving to increase the social, cultural, and physical well-being of our residents
and visitors.
Our Vision
"We Enrich Lives through Quality Parks and Programs"
The Department encompasses a number of facilities as described below:
Community Center – 1200 Prosperity Farms Road
Features a multi-purpose ball field, batting cages, sand volleyball court, fitness trail, children’s playground, full
gymnasium, performance stage, three (3) indoor Pickleball courts, three (3) outdoor basketball courts,
concession stand, and picnic area.
Osborne Park – 715 Prosperity Farms Road
Features a multi-purpose building, six (6) three-wall racquetball courts, two (2) outdoor basketball courts,
children’s playground, two (2) batting cages, two (2) baseball fields, concession stand, and picnic area.
Anchorage Park – 603 Anchorage Drive
Features multi-purpose building, children’s playground, two (2) dog parks, two (2) tennis courts, large open field
area, two (2) baseball fields, four (4) sand volleyball courts, picnic areas, eight (8) gazebos, two (2) fishing piers,
jogging trail, restrooms, dry storage area, wet slips, boat wash, and boat ramp.
Lakeside Park – East end of Lighthouse Drive
Features an outdoor basketball court, picnic pavilion, tiki hut, sand volleyball court, beachfront area, walking
trail, children’s playground area.
Veterans Memorial Park – 501 US Hwy 1
Features a passive park including amphitheater, benches and US Military commemorative flag poles.
North Palm Beach Country Club Pool Facility – 951 US Highway 1
Features an Olympic-size swimming pool, one meter diving board, lap lanes, locker room facilities, pro shop,
and three (3) children’s wading pools.
Service Levels Narrative
The Parks & Recreation Department offers a wide variety of activities, classes, workshops, and leisure
opportunities for all ages. Classes, workshops, clinics, and lectures are offered by 45+ independent
contractors. Winter, Spring and Summer Camp programs are conducted for youths 7 – 15 years of age.
Activities are also offered on days the public schools are not in session.
The Parks & Recreation Department largely utilizes independent contractors to provide these services.
These contractors have agreements with the Village, but are not Village employees and are not eligible for
benefits. Additionally, because the fees paid to these contractors are off-set by the revenues they bring into
the Village, and due to the fluctuating nature of the services they provide, an exact count of these positions is
not represented on the Department’s organizational chart.
Village of North Palm Beach FY 2017 Adopted Budget Page 177 of 297
Parks and Recreation FY 2017
Special Events
The Parks & Recreation Department offers a wide spectrum of special events throughout the year, ranging
from January’s Car Show & Chili Cook-off to the July 4th fireworks to the Holiday activities. The
Department also offers seasonal events as well as activities unique to the Village, such as the annual Heritage
Day, Puppy Love, Touch-A-Truck, Food Truck Frenzies, Kids Night Out, Village-Wide Garage Sales,
Veteran’s Day ceremony, Egg Hunts, Turkey Shoot and Arts & Crafts Festival.
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 revenue 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.
Sports
Adult recreational sports league opportunities are offered including Softball, Volleyball, Pickleball and
Basketball.
Youth recreational Tennis, Basketball, Flag Football, Volleyball, Swimming and Soccer are also operated
within the Department.
Organization Involvement
The North Palm Beach Swim Club trains and holds county-wide competitions at the Village Pool.
Hosted Northern Palm Beach Little League tournaments.
Hosted two college swim teams for training
Hosted all St. Clares, Bright Futures and Lake Park Baptist home basketball and volleyball games
Revenues are generated from the following sources:
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 Revenue – The Village retains fees from wet and dry storage and marina decals.
Pool Revenue – The Village retains all membership, rental, and daily fees as well as rental fees
obtained from swim training and private lessons.
Program Activity Fee – All non-resident users of Village programs and youth leagues are charged
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 fees
obtained from clinics and private lessons.
Personnel Changes
There are no personnel/title changes for Fiscal Year 2016/2017.
Village of North Palm Beach FY 2017 Adopted Budget Page 178 of 297
Parks and Recreation FY 2017
Current Year Accomplishments and New Initiatives
During Fiscal Year 2015-2016, the Parks & Recreation Department achieved the following initiatives and goals
for improvement:
Parks & Community Center
Coordinated with Palm Beach County ERM for the Munyon Island Clean up
Coordinated field usage with Northern Palm Beach County Little League
Coordinated with Bright Futures for park usage/concession stand usage for their lunches
Re-sodded athletic playing fields at Osborne Park and Community Center
Re-fenced athletic playing fields at Osborne Park and Community Center
Increased amount of trips to an average of 3 per month
Applied for and were granted $200,000 Land and Water Grant for the Anchorage Park Phase II
project
Applied for four more grants waiting on results for Anchorage Park phase II, Community Center &
Pool facility
Re-introduced Men’s 45 + Basketball League
Special Events
Increased Touch-A-Truck participation to over 40 units
Partnered with North Palm Beach Fire Rescue to combine their Fire Safety Day with our Touch-A-
Truck event
Increased the Car Show/Chili Cook-off participants by 10%
Increased Heritage Day revenues by 3%
Increased Heritage Day parade entrants by 49%
Village Pool
Took over complete control of Pool operation from outside vendor
Offering multiple training classes/lessons through American Red Cross
Created a head guard designation position
Extended pool hours to accommodate resident/member requests
Tennis Facility
Took over complete control of Tennis operation from outside vendor
Maintained a well-rounded pro shop with men’s and women’s clothing and accessories
6 Ladies Teams
3 Senior Men’s Teams
Increased Resident Membership revenues
Increased Stringer Revenue
Increased Pro Shop revenue
Bus trip to the Miami Open – Sold out for third consecutive year!
Increased Guest fee revenues
Village of North Palm Beach FY 2017 Adopted Budget Page 179 of 297
Parks and Recreation FY 2017
Goals and Objectives
Council Goal:
Maintain a high quality of life and improve the overall appearance in the Village
Department Goal:
Enhance and promote all Village park amenities
Objectives:
a. Keep the residents informed throughout the Village through all outlets of the media. (Facebook,
Constant Contact etc.)
b. Further promote the easy access to information and registration through our new and improved
Village website
c. Continue to monitor user survey feedback on all facility rentals.
Council Goal:
Build a new Country Club Clubhouse
Department Goal:
Enhance and promote the complete Country Club experience
Objectives:
a. Continue to be an integral part of the planning and design of the Club House to ensure that the full
needs of the residents are addressed in terms of recreation and parks
b. Create a Village-wide sports team competition that interacts Recreation and the Country Club
c. Add a 7th Women’s tennis team
Council Goal:
Maintain and improve all Recreational Facilities of the Village
Department Goal:
Continue to monitor all Facilities in terms of age and use
Objectives:
a. Improve the ancillary areas at Community Center and Osborne Park sports fields (dugouts, batting
cages etc.)
b. Begin program to educate staff on better evaluating the existing facilities
c. Work closer with outside Village vendors that maintain and clean the Village fields and buildings
Village of North Palm Beach FY 2017 Adopted Budget Page 180 of 297
Parks and Recreation FY 2017
Performance / Workload Measures
Performance
Measure
FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Daily usage memberships 125 – Pool
205 - Tennis
89 – Pool
205 - Tennis
100 – Pool
220 - Tennis
Business participation 95 93 95
School/organization participation 14 17 18
Youth Sports League Participation: The Village Parks and Recreation Department oversees youth Basketball, Soccer and Flag
Football leagues throughout the year. The numbers show a steady growth in participation. The spike in 2014 is the addition of Flag
Football. All of our leagues are co-ed and reflect ages 7-17. Independent contractor Soccer Shots training program is introducing
3-6 year olds into soccer, The Northern Palm Beach County Little League manages all youth baseball for the Village.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 181 of 297
Parks and Recreation FY 2017
Tennis and Pool Operations
Revene Expense Net
FY 2014 Actual 387,443$ 450,893$ (63,450)$
FY 2015 Actual 388,351$ 454,968$ (66,617)$
FY 2016 Budget 412,300$ 353,437$ 58,863$
FY 2017 Budget 438,100$ 449,997$ (11,897)$
Tennis Operations
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 2014 Actual FY 2015 Actual FY 2016 Budget FY 2017 Budget
$387,443 $388,351
$412,300
$438,100 $450,893 $454,968
$353,437
$449,997
Revene
Expense
Revene Expense Net
FY 2014 Actual 190,491$ 344,847$ (154,356)$
FY 2015 Actual 108,366$ 230,291$ (121,925)$
FY 2016 Budget 101,000$ 191,718$ (90,718)$
FY 2017 Budget 80,500$ 198,264$ (117,764)$
Pool Operations
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
FY 2014 Actual FY 2015 Actual FY 2016 Budget FY 2017 Budget
$190,491
$108,366 $101,000
$80,500
$344,847
$230,291
$191,718 $198,264
Revene
Expense
Village of North Palm Beach FY 2017 Adopted Budget Page 182 of 297
Parks and Recreation FY 2017
Budget Summary (Parks and Recreation combined)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 896,046 $ 866,183 3.45% $ 29,863 $ 875,309 $ 865,030
Operating
Advertising 1,500 1,500 0.00% 0 892 1,584
Charge Card Fee 14,300 17,300 -17.34% (3,000) 13,076 12,438
Conferences & Seminars 1,250 750 66.67% 500 1,356 1,086
Contractual Services 9,000 13,625 -33.94% (4,625) 59,003 83,148
Equipment Rental 500 500 0.00% 0 312 0
Gas, Oil & Lubricants 3,725 7,000 -46.79% (3,275) 5,236 7,229
Licenses & Fees 250 250 0.00% 0 250 250
Materials & Supplies 126,250 93,900 34.45% 32,350 80,907 69,306
Memberships & Dues 1,550 1,250 24.00% 300 675 649
Merchandise 8,500 7,500 13.33% 1,000 3,881 1,255
Postage 800 800 0.00% 0 858 1,006
Printing & Binding 750 750 0.00% 0 781 784
Professional Services 57,000 51,000 11.76% 6,000 51,015 51,208
Program Expense 385,750 303,850 26.95% 81,900 417,003 534,500
Repairs & Maintenance 22,320 25,820 -13.56% (3,500) 22,889 24,823
Special Events 104,000 104,500 -0.48% (500) 89,884 85,192
Travel & Training 2,900 2,100 38.10% 800 (177) 2,428
Uniforms 3,500 3,500 0.00% 0 2,037 2,108
Utilities 156,589 135,942 15.19% 20,647 120,224 132,286
Other Operating Costs 0 0 0.00% 0 3,168 21,803
Total Operating Costs 900,434 771,837 16.66% 128,597 873,269 1,033,083
Capital
Capital Outlay 0 0 0.00% 0 0 145,480
Total Expenses $ 1,796,480 $ 1,638,020 9.67% $ 158,460 $ 1,748,577 $ 2,043,593
The Parks and Recreation Department is responsible for community events and includes the following
divisions: Recreation and Special Events, Tennis and Pool. The combined budget summary above is for
illustrative purposes only. Increases or decreases in total expenses are indicated on each division’s individual
budget summary.
Village of North Palm Beach FY 2017 Adopted Budget Page 183 of 297
Parks and Recreation FY 2017
Budget Summary (Recreation and Special Events)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 645,394 $ 628,142 2.75% $ 17,252 $ 640,697 $ 641,105
Operating
Advertising 500 500 0.00% 0 892 1,584
Charge Card Fee 6,500 7,000 -7.14% (500) 5,465 4,674
Conferences & Seminars 1,250 750 66.67% 500 1,356 1,086
Contractual Services 9,000 9,000 0.00% 0 8,054 7,058
Gas, Oil & Lubricants 3,725 7,000 -46.79% (3,275) 5,236 7,229
Materials & Supplies 63,150 32,150 96.42% 31,000 21,054 21,433
Memberships & Dues 1,200 900 33.33% 300 675 649
Postage 600 600 0.00% 0 678 1,006
Printing & Binding 250 250 0.00% 0 479 506
Professional Services 15,000 15,000 0.00% 0 15,015 15,208
Program Expense 193,500 183,900 5.22% 9,600 180,587 186,874
Repairs & Maintenance 9,020 9,020 0.00% 0 6,789 10,871
Special Events 101,000 101,000 0.00% 0 88,300 85,192
Travel & Training 1,900 1,100 72.73% 800 (245) 1,652
Uniforms 1,750 1,750 0.00% 0 1,198 1,169
Utilities 94,480 94,803 -0.34% (323) 84,547 94,410
Other Operating Costs 0 0 0.00% 0 2,541 20,917
Total Operating Costs 502,825 464,723 8.20% 38,102 422,621 461,518
Capital
Capital Outlay 0 0 0.00% 0 0 145,230
Total Expenses $ 1,148,219 $ 1,092,865 5.07% $ 55,354 $ 1,063,318 $ 1,247,853
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs, with the primary
contributing factor being operating costs. The FY17 budget includes:
An anticipated salary increase of approximately 3.75% from performance-based merit increases for
non-union personnel and a 3.75% wage adjustment for FPE-eligible employees as negotiated in their
collective bargaining agreements;
An increase in materials and supplies to allow for the replacement of park furniture.
Village of North Palm Beach FY 2017 Adopted Budget Page 184 of 297
Parks and Recreation FY 2017
Budget Summary (Tennis)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Salary:
Total Salary & Benefits $ 155,643 $ 139,012 11.96% $ 16,631 $ 136,489 $ 127,053
Operating
Advertising 1,000 1,000 0.00% 0 0 0
Charge Card Fee 7,500 10,000 -25.00% (2,500) 6,965 7,072
Contractual Services 0 1,900 -100.00% (1,900) 946 2,345
Equipment Rental 500 500 0.00% 0 312 0
Gas, Oil & Lubricants 0 0 0.00% 0 0 0
Materials & Supplies 24,200 24,850 -2.62% (650) 27,709 19,051
Memberships & Dues 100 100 0.00% 0 0 0
Postage 200 200 0.00% 0 179 0
Printing & Binding 500 500 0.00% 0 302 278
Professional Services 42,000 36,000 16.67% 6,000 36,000 36,000
Program Expense 183,150 101,200 80.98% 81,950 214,129 230,393
Repairs & Maintenance 9,300 12,800 -27.34% (3,500) 13,427 12,300
Special Events 3,000 3,500 -14.29% (500) 1,584 0
Tennis Merchandise 8,500 7,500 13.33% 1,000 3,881 1,255
Uniforms 750 750 0.00% 0 320 367
Utilities 13,654 13,625 0.21% 29 12,097 13,893
Other Operating Costs 0 0 0.00% 0 627 886
Total Operating Costs 294,354 214,425 37.28% 79,929 318,479 323,840
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 449,997 $ 353,437 27.32% $ 96,560 $ 454,968 $ 450,893
Explanation of Increase / (Decrease):
The increase in total expenses is a combination of personnel and operating costs, with the primary
contributing factor being operating costs. The FY17 budget includes:
An anticipated salary increase of approximately 3.75% from performance-based merit increases for
non-union personnel and a 3.75% wage adjustment for FPE-eligible employees as negotiated in their
collective bargaining agreements;
An increase in program expense to allow for additional programming.
Village of North Palm Beach FY 2017 Adopted Budget Page 185 of 297
Parks and Recreation FY 2017
Budget Summary (Pool)
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 95,009 $ 99,029 -4.06% $ (4,020) $ 98,122 $ 96,872
Operating
Charge Card Fee 300 300 0.00% 0 645 692
Contractual Services 0 2,725 -100.00% (2,725) 50,004 73,745
Licenses & Fees 250 250 0.00% 0 250 250
Materials & Supplies 38,900 36,900 5.42% 2,000 32,143 28,821
Memberships & Dues 250 250 0.00% 0 0 0
Program Expense 9,100 18,750 -51.47% (9,650) 22,287 117,233
Repairs & Maintenance 4,000 4,000 0.00% 0 2,672 1,652
Travel & Training 1,000 1,000 0.00% 0 68 776
Uniforms 1,000 1,000 0.00% 0 519 572
Utilities 48,455 27,514 76.11% 20,941 23,580 23,984
Other Operating Costs 0 0 0.00% 0 0 0
Total Operating Costs 103,255 92,689 11.40% 10,566 132,169 247,725
Capital
Capital Outlay 0 0 0.00% 0 0 250
Total Expenses $ 198,264 $ 191,718 3.41% $ 6,546 $ 230,291 $ 344,847
Explanation of Increase / (Decrease):
The increase in total expenses is negligible.
Village of North Palm Beach FY 2017 Adopted Budget Page 186 of 297
Reserves and Other FY 2017
Mission Statement
This Division of the General Fund is for the express purpose of accounting for expenditures that cannot be
directly associated with or easily identified to any other particular department/division. Some of the items
accounted for within this Division include the following:
General Fund Debt Service payments
General Fund Council Contingency/Transfers to other funds
General Fund Property/Casualty & General Liability Insurance allocation
Debt Service
The Village began accelerating its debt refunding in order to pursue “debt-free status” in 2009. The last
outstanding loan instrument was paid off in Fiscal Year 2010…the Village’s General Fund is debt free!
Contingency
A contingency is a reserve that is set aside to accommodate unanticipated expenditures. For the FY 2016/17
budget, the Village Council opted to remove this item from the budget and will utilize unassigned fund
balance for unanticipated expenditures.
Transfers
In FY 2017, an appropriation of $719,587.00 is to be transferred to the Capital Projects Fund to finance the
General Fund’s Capital Improvement Plan.
Property/Casualty & General Liability Insurance
Effective October 1, 2006, the Village discontinued its participation in the Southeast Risk Management
Association (SERMA) and joined the Florida Municipal Insurance Trust (FMIT). However, as a former
participant in SERMA, the Village is liable for claims incurred through September 30, 2006.
In 2010, the Village initiated a Request for Proposals (RFP) for Property/Casualty and General Liability
insurance for the Village. The proposals submitted were reviewed by an independent Risk Management
company that assisted with the selection. This company assessed the pricing, coverage, financial stability
and service capability of each provider. As a result of the analysis the Village joined Public Risk
Management (PRM) on October 1, 2011. Since that time, two additional RFP’s have been conducted by The
Gehring Group (2015 and 2016). Each time the proposal submitted by PRM for renewal of the insurance has
been determined by Council to be in the best interest of the Village. For FY17 the Village has once again
chosen PRM as the Property/Casualty and General Liability provider.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 187 of 297
Reserves and Other FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Debt Service
Debt Service $0 $ 0 0.00% $ 0 $ 0 $ 0
Non-Departmental
Property/General
Liability Insurance 252,300 288,453 -12.53% (36,153) 348,726 322,563
Reserves, Contingencies and
Transfers
Council Contingency 0 0 0.00% 0 0 1,142
Village Manager
Contingency 0 0 0.00% 0 0 0
Transfer to Other Funds 719,587 1,103,750 -34.81% (384,163) 2,091,246 323,000
Other Operating Costs 0 0 0.00% 0 0 0
Total Reserves,
Contingencies & Transfers 719,587 1,103,750 -34.81% (384,163) 2,091,246 324,142
Total Expenses $ 971,887 $ 1,392,203 -30.19% $(420,316) $2,439,972 $646,705
Explanation of Increase / (Decrease):
The decrease in total expenses is primarily due to a decrease in the amount of the FY17 CIP Transfer:
Periodically, General Fund budgetary savings at fiscal year-end are transferred to the Village’s
Capital Projects Fund as “CIP Funds.” These funds are utilized for funding the Ten-Year Capital
Improvement Plan (CIP); this process reduces the impact of the CIP on the Village’s General Fund
Budget and millage rate.
Village of North Palm Beach FY 2017 Adopted Budget Page 188 of 297
General Fund Charts & Graphs FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 189 of 297
Property Value and Millage Summary FY 2017
Property Value:
FY 2016 Millage Rate $7.3300
FY 2016 Ad-Valorem Proceeds $12,022,221
FY 2016 GROSS Taxable Value $ 1,726,462,395 Increase in GROSS taxable value
$121,579,299 7.04%
FY 2017 GROSS Taxable Value $ 1,848,041,694
FY 2017 BUDGETARY Taxable Value (95%) $ 1,755,639,609
FY 2017 Rolled Back Rate $6.8572
Millage Table:
MIL Amount
1.00 MIL $ 1,755,640
.75 MIL $ 1,316,730
.60 MIL $ 1,053,384
.55 MIL $ 965,602
.50 MIL $ 877,820
.40 MIL $ 702,256
.35 MIL $ 614,474
.30 MIL $ 526,692
.25 MIL $ 438,910
.20 MIL $ 351,128
.10 MIL $ 175,564
Millage Options:
Calculations for selection of millage rate:
Millage
Rate Ad-Valorem
$
Increase /
(Decrease)
over 2016
Ad-Valorem
%
increase /
(decrease)
over
FY 2016
Millage Rate
%
increase /
(decrease) over
FY 2017 RBR
Retain FY 2016 Millage Rate 7.3300 $12,868,838 $ 846,617 0.00% 6.89%
FY 2017 Rolled Back Rate 6.8572 $12,038,772 $ 16,551 -6.45% 0.00%
Millage Rate Required to retain FY 2016
Ad-Valorem 6.8478 $12,022,221 $ - -6.58% -0.14%
FY 2017 Majority Vote Rate 8.0054 $14,054,597 $ 2,032,376 9.21% 16.74%
FY 2017 Two-Thirds Vote Rate 8.8059 $15,459,987 $ 3,437,766 20.14% 28.42%
Statutory Maximum 10.0000 $17,556,396 $ 5,534,175 36.43% 45.83%
Council's Adopted Rate 7.3300 $ 12,868,838 $ 846,617 0.00% 6.89%
Village of North Palm Beach FY 2017 Adopted Budget Page 190 of 297
Ad-Valorem, Assessed Value, Millage and Budget FY 2017
Fiscal Year 2001-2017 presented below:
Fiscal
Year
Assessed
Value
Taxable
Valuation
(95%)
Millage
Rate
Total
Taxes
Total
Budget
Total
Budget %
Increase /
(Decrease)
over Prior
Year
Total
Taxes as
% of
Total
Budget
Total
Budget
as % of
Assessed
Value
2001 901,813,310 856,722,645 5.7500 4,926,155 13,947,270 40.20% 35.32% 1.55%
2002 992,018,426 942,417,505 5.6000 5,277,538 12,986,918 -6.89% 40.64% 1.31%
2003 1,137,570,526 1,080,692,000 5.8000 6,268,014 13,565,749 4.46% 46.20% 1.19%
2004 1,297,803,114 1,232,912,958 6.8000 8,383,808 13,741,933 1.30% 61.01% 1.06%
2005 1,438,036,209 1,366,134,399 7.2700 9,931,797 15,591,492 13.46% 63.70% 1.08%
2006 1,667,949,738 1,584,552,251 6.8000 10,774,955 18,038,400 15.69% 59.73% 1.08%
2007 1,999,331,298 1,899,364,733 6.3000 11,965,998 19,438,633 7.76% 61.56% 0.97%
2008 2,028,911,987 1,927,466,388 6.1000 11,757,545 19,691,948 1.30% 59.71% 0.97%
2009 1,847,845,205 1,755,452,945 6.6977 11,757,497 19,073,192 -3.14% 61.64% 1.03%
2010 1,673,245,674 1,589,583,390 6.9000 10,968,125 18,056,938 -5.33% 60.74% 1.08%
2011 1,543,308,420 1,466,142,999 6.9723 10,222,389 17,506,072 -3.05% 58.39% 1.13%
2012 1,495,282,994 1,420,518,844 6.9723 9,904,284 17,517,544 0.07% 56.54% 1.17%
2013 1,486,295,612 1,411,980,831 6.9723 9,844,754 17,499,724 -0.10% 56.26% 1.18%
2014 1,527,431,467 1,451,059,894 6.8731 9,973,280 18,614,912 6.37% 53.58% 1.22%
2015 1,609,188,844 1,528,729,402 7.3300 11,205,587 19,863,106 6.71% 56.41% 1.23%
2016 1,726,462,395 1,640,139,275 7.3300 12,022,221 20,524,967 3.33% 58.57% 1.19%
2017 1,848,041,694 1,755,639,609 7.3300 12,868,838 21,328,539 3.92% 60.34% 1.15%
Village of North Palm Beach FY 2017 Adopted Budget Page 191 of 297
Millage Rates and Assessed Valuations FY 2017
Fiscal Year 2001 – 2017 presented below:
Village of North Palm Beach FY 2017 Adopted Budget Page 192 of 297
General Fund Fee Schedule FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 193 of 297
General Fund Fee Schedules FY 2017
Recreation
Notes for Recreation Fee Schedule:
1. Programs offered by the Village of North Palm Beach (VNPB) 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 any time with approval from the Village Council.
2. Programs may be offered by independent instructors that are not listed. These programs 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 rate unless otherwise specified.
Anchorage Park Activities Building (Hourly) Fees Sales Tax Total Fee
Resident Room A $26.52 $1.59 $28.11
Non-Resident Room A $37.13 $2.23 $39.36
Resident Room B $37.13 $2.23 $39.36
Non-Resident Room B $63.65 $3.82 $67.47
Resident after hours building charge $106.09 $6.37 $112.46
Non-Resident after hours building charge $212.18 $12.73 $224.91
After hours staff charge $26.52 $1.59 $28.11
Anchorage Park (Hourly) Fees Sales Tax Total Fee
Resident Anchorage Gazebo $25.75 $1.55 $27.30
Non-Resident Anchorage Gazebo $41.20 $2.47 $43.67
Resident Volleyball (1 court) $25.75 $1.55 $27.30
Resident Volleyball (2 courts) $36.05 $2.16 $38.21
Non-Resident Volleyball (1 court) $36.05 $2.16 $38.21
Non-Resident Volleyball (2 courts) $51.50 $3.09 $54.59
Community Center (Hourly) Fees Sales Tax Total Fee
Resident Gymnasium $110.00 $6.60 $116.60
Non-Resident Gymnasium $210.00 $12.60 $222.60
Non-profit (W-501 C-3) Charge $110.00 $6.60 $116.60
Resident Field (No Lights) $35.00 $2.10 $37.10
Resident Field (With Lights) $70.00 $4.20 $74.20
Non-Resident Field (No Lights) $70.00 $4.20 $74.20
Non-Resident Field (With Lights) $100.00 $6.00 $106.00
Lakeside Park (Hourly) Fees Sales Tax Total Fee
Resident Tiki Hut - Large $25.75 $1.55 $27.30
Osborne Park (Hourly) Fees Sales Tax Total Fee
Resident Recreation Building $53.04 $3.18 $56.22
Non-Resident Recreation Building $159.13 $9.55 $168.68
Resident Field (No Lights) $37.13 $2.23 $39.36
Resident Field (With Lights) $74.26 $4.46 $78.72
Non-Resident Field (No Lights)) $74.26 $4.46 $78.72
Non-Resident Field (With Lights) $106.09 $6.37 $112.46
Resident after hours building charge $106.09 $6.37 $112.46
Non-Resident after hours building charge $212.18 $12.73 $224.91
After hours staff charge $25.75 N/A $25.75
Sports Programs (Per/Player/League) Fees
Resident Youth (All Sports) $75.00 N/A $75.00
Non-Resident Youth (All Sports) $85.00 N/A $85.00
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Village of North Palm Beach FY 2017 Adopted Budget Page 194 of 297
General Fund Fee Schedules FY 2017
Pool Membership Fees (Annual) Fees Sales Tax Total Fee
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
Resident Junior (17 & under) $95.00 $5.70 $100.70
Non-Resident Junior (17 & under) $115.00 $6.90 $121.90
Resident Masters (training only ) $115.00 $6.90 $121.90
Non-Resident Masters (training only ) $160.00 $9.60 $169.60
Pool Fees (Daily) Fees Sales Tax Total Fee
Resident Adult $2.83 $0.17 $3.00
Non Resident Adult $4.72 $0.28 $5.00
Child (13 & under) $2.83 $0.17 $3.00
Child (3 & under) Free Free Free
Resident/Member Tiki Hut $25.75 $1.55 $27.30
Non-Resident Tiki Hut $41.20 $2.47 $43.67
After hours Full facility rental (3 hrs) $550.00 $33.00 $583.00
After hours lifeguards per guard per hr. $25.00 $0.00 $25.00
Tennis Membership Fees (Annual) Fees Sales Tax Total Fee
Resident Family $540.63 $32.44 $573.07
Non-Resident Family $721.00 $43.26 $764.26
Resident Single $422.30 $25.34 $447.64
Non-Resident Single $540.63 $32.44 $573.07
Resident Junior (17 & under) $108.15 $6.49 $114.64
Non-Resident Junior (17 & under) $113.30 $6.80 $120.10
Summer Resident Single $206.00 $12.36 $218.36
Summer Resident Family $231.75 $13.91 $245.66
Summer Non-Resident Single $231.75 $13.91 $245.66
Summer Resident Family $257.50 $15.45 $272.95
Guest Fees (members) $10.00 $0.60 $10.60
Guest Fees (non-members) $12.00 $0.72 $12.72
Marina Fees (Annual) Fees Sales Tax Total Fee
Dry Storage
15 feet & under $681.34 $40.88 $722.22
16 - 20 feet $738.10 $44.29 $782.39
21 - 25 feet $794.90 $47.69 $842.59
26 - 30 feet $851.67 $51.10 $902.77
31 - 35 feet $908.46 $54.51 $962.97
36 & over $965.23 $57.91 $1,023.14
Wet Storage $2,141.68 $128.50 $2,270.18
Ramp Decal $60.00 $3.60 $63.60
Temporary Day Launch Permit (Res. Only) $9.43 $0.57 $10.00
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Village of North Palm Beach FY 2017 Adopted Budget Page 195 of 297
General Fund Fee Schedules FY 2017
General Services
Description Fees
Library
Overdue Fines
7/14/28 day Books 25¢ a day
Audio/CD Books 25¢ a day
Music CDs 25¢ a day
DVD $2.00 a day
Interlibrary Loans $1.00 a day
Magazines 25¢ a day
Lost Items
Replacement Item Cost plus $10.00 Processing Fee
Library Cards-NPB Resident No charge
Library Cards-Non-Residents per family $ 25.00
Library Cards-Non-Residents Individual up to 6 months $ 15.00
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 Waste Authority)
Low Density 0.081
Medium 0.214
High 1.147
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 minimum charge.
Swale Tree Permit No charge
Dumpster lease fees are applicable to Commercial Account customers utilizing Village owned and maintained dumpsters,
customers utilizing Village owned and maintained dumpsters.
1 cubic yards $18/Month
2 cubic yards $20/Month
3 cubic yards $21/Month
4 cubic yards $22/Month
6 cubic yards $25/Month
8 cubic yards $27/Month
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Village of North Palm Beach FY 2017 Adopted Budget Page 196 of 297
General Fund Fee Schedules FY 2017
Description Fees
Clerk's Office
Copies:
Single-sided page up to 8.5 x 14 .15 each
Double-sided page up to 8.5 x 14 .20 each
Single-sided page 11 x 17 .20 each
Certified copies, plus per page cost for copies $1.00
Lien Certification each parcel number $20.00
Zoning Map Actual Cost
(Cost of duplication, depends on size)
CD Actual Cost
Special Service Fee:
For any request in which the nature or volume of the public records requested to be inspected or copied requires more than 15
minutes of clerical and/or supervisory assistance to research, locate, review for confidential information, copy, re-file, oversee
the review of, print and or use of information technology resources there will be a special service fee which is hourly rate
(excluding benefits) of the individual providing the public records.
Public Safety
Description Fees
Public Safety
Bicycle Registration $ 1.00
Accident Reports-per one-sided page $ 0.15
Accident Report-two-side page $ 0.20
Accident Report-CD $ 5.00
Fingerprinting-Village Resident $ 2.00
Fingerprinting-Employment in the Village $ 4.00
False Alarm-Residences $ 50.00
False Alarm-Businesses $ 100.00
Alarm Permit Account (New & Renewal) $ 25.00
Parking Fines $ 25.00
Parking Fines-No decal for marina parking $ 50.00
Parking Fines-Second Violation $ 100.00
Water Restriction-1st Violation Warning
Water Restriction-2nd Violation $ 25.00
Outside Services (Special Details) $ 54.37
Forfeiture Revenue Varies
Emergency Medical Services Fees
Basic Life (per transport) $ 530.00
Advanced Life Support Level One (per transport) $ 585.00
Advanced Life Support Level Two (per transport) $ 645.00
*plus $12.00 per mile
Fire/Rescue (Special Details min. 3 hours charged per event)
Hourly rate per firefighter (2 firefighters minimum) $ 47.66
Vehicle operating cost per hour $ 11.29
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Village of North Palm Beach FY 2017 Adopted Budget Page 197 of 297
General Fund Fee Schedules FY 2017
Description Fees
Annual Fire Inspection Fees
Assembly (Type of Occupancy Use):
50-299 $ 75.00
300-999 $ 100.00
1,000-4,900 $ 175.00
5,000 or greater $ 275.00
Educational:
Day Care, Nursery Pre-school $ 35.00
All others $ 75.00
Healthcare/Instructional:
5,000 square feet and under $ 50.00
5,001-15,000 square feet $ 100.00
15,001-30,000 square feet $ 150.00
30,001-100,000 square feet $ 250.00
100,001 square feet or greater $ 350.00
Transient Lodging, Apartment, Residential Board and Care, and Adult Living Facilities:
24 units and less $ 55.00
25-100 units $ 75.00
101-500 units $ 150.00
501 units or greater $ 250.00
Mercantile, Office, Storage, Industrial and Manufacturing:
5,000 square feet and under $ 50.00
5,001-15,000 square feet $ 100.00
15,001-30,000 square feet $ 150.00
30,001-100,000 square feet or greater $ 200.00
100,001 square feet or greater $ 300.00
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
Tent & Temporary Structures
All $ 35.00
Re-Inspections/Extra Inspections:
First No charge
Second $ 100.00
Third $ 150.00
Fourth and subsequent $ 200.00
Any unproductive trip (work not ready, locked out, plans absent, etc.)
$ 100.00
Plan Review Fees:
Inspection & Plan Review Fee
(based on improvement cost)
$2.25 per $1,000
($50.00 minimum)
Civil Drawing Review Fee $ 50.00
Hood (excluding fire suppression system) $ 100.00
Pre-permit revision 10% of original fee
Post permit revision
$5.00 per page
($20.00 minimum)
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Village of North Palm Beach FY 2017 Adopted Budget Page 198 of 297
General Fund Fee Schedules FY 2017
Planning, Zoning & Code Compliance
Code Compliance
Description: Fee:
Annual Abandoned Property Registration Fee $150.00
Open Code Enforcement Researches (per address) $20.00
Code Citation Fees:
First Violation $25.00
Second Violation $100.00
Third Violation $150.00
Fourth Violation
(Mandatory appearance before the Special Magistrate)
Planning & Zoning
Description: Fee:
Zoning Variances * $500.00
Sign Variances * $500.00
Comprehensive Plan Amendments application fee * $1,500.00
Voluntary Annexation application fee * $200.00
Rezoning (amendments, modify, supplement or repeal) $1,000.00
Planned Unit Development (PUD) application fee * $2,000.00
Planned Unit Development Major Amendment application fee * $1,000.00
Planned Unit Development Minor Amendment application fee * $500.00
Planned Unit Development Waiver fee (per waiver request)* $100.00
Temporary Commercial Signage - For Sale or For Lease (each) $10.00
Temporary Banner Fee (each) $10.00
Portable Storage Containers & Roll-off Construction Dumpsters (Permit) $25.00
Portable Storage Containers & Roll-off Construction Dumpsters (Permit
Renewal) $10.00
Special Event Permit - Profit $50.00
Special Event Permit - Non-Profit $25.00
Landscape Permit (which includes up to 2 zoning inspections) $150.00
Site Plan Major application fee - Multi-Family & Commercial $500.00
Site Plan Minor application fee - Multi-Family & Commercial $100.00
Site Plan amendment application fee for previously approved by Planning
Commission and/or Council $100.00
Zoning Confirmation Letter $50.00
Zoning Re-inspection Fee $25.00
Peddlers and Solicitors Fee $250.00
Special Exception Fee* $500.00
Conditional Use Fee* $100.00
Painting Permit Fee $150.00
Similar Use Permit* $500.00
NOTE:
*Fee does not include advertising, legal, etc.
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Village of North Palm Beach FY 2017 Adopted Budget Page 199 of 297
General Fund Fee Schedules FY 2017
Business Tax
Notes for Business Tax Schedule:
1. 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.
2. TRANSFER FEE
a. 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).
b. 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).
Classification
Total Fee
(cash/check)
Total fee
(credit card )
AGRICULTURAL SERVICES
Veterinary Services:
Veterinary service from a truck $ 132.00 $ 134.97
Veterinary service to animal specialties $ 132.00 $ 134.97
Animal specialty services, except veterinary $ 132.00 $ 134.97
Landscape counseling and planning $ 132.00 $ 134.97
Lawn and garden service $ 110.00 $ 112.48
Ornamental shrub and tree service $ 110.00 $ 112.48
Building construction-Contractors as defined by the Contractors Licensing Board of Palm Beach
County $ 132.00 $ 134.97
TRANSPORTATION
Taxi cabs:
Local Trucking $ 93.00 $ 95.09
Each place or business $ 66.00 $ 67.49
Each vehicle $ 66.00 $ 67.49
Water transportation of passengers $ 66.00 $ 67.49
Marinas (also see retail) each space (minimum $55.00 increased to $57.75); each $ 3.30 $ 3.37
Water transportation services NEC $ 66.00 $ 67.49
Arrangement of passenger transportation $ 164.50 $ 168.20
Arrangement of freight/cargo transportation $ 164.50 $ 168.20
COMMUNICATIONS
Radiotelephone communications $ 176.00 $ 179.96
Telephone company (franchise) $ 66.00 $ 67.49
Telephone communication except radiotelephone $ 176.00 $ 179.96
Telegraph $ 478.50 $ 489.27
Radio television broadcasting $ 412.50 $ 421.78
Cable and other pay television services $ 412.50 $ 421.78
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Village of North Palm Beach FY 2017 Adopted Budget Page 200 of 297
General Fund Fee Schedules FY 2017
Classification
Total Fee
(cash/check)
Total fee
(credit card )
ELECTRONIC, GAS AND SANITARY SERVICES
Electric services (franchise) $ 578.50 $ 591.52
Natural gas transmission (franchise) $ 578.50 $ 591.52
Natural gas distributors $ 578.50 $ 591.52
Liquefied petroleum distributors $ 578.50 $ 591.52
Water supply (franchise) $ 578.50 $ 591.52
Sanitary sewer services (franchise) $ 578.50 $ 591.52
WHOLESALE TRADE (See RETAIL)
Wholesale-durable goods:
Inventory value cost-not exceeding $1,000.00 $ 38.50 $ 140.97
Each additional $1,000.00 $ 9.45 $ 140.97
RETAIL TRADE
Retail store:
Inventory value cost-not exceeding $1,000.00 $ 38.50 $ 39.37
Each additional $1,000.00 (Maximum cap $7,500) $ 9.45 $ 9.66
Filing station, marine/auto/other: $ -
1-4 dispensers $ 93.00 $ 95.09
Each additional dispenser $ 27.00 $ 27.61
Eating place ($54.50 increased to $57.00 minimum) each seat $ 2.70 $ 2.76
Drinking place (alcoholic drinks) ($54.50 increased to $57.00 minimum) each seat $ 2.70 $ 2.76
Food service-no seats $ 132.00 $ 134.97
Non-store retail
Catalog and mail order $ 132.00 $ 134.97
Automatic merchandise machines operator $ 280.00 $ 286.30
Each machine $ 32.50 $ 33.23
Fuel oil dealer (bottled gas) $ 132.00 $ 134.97
LP gas dealer (bottled gas) $ 132.00 $ 134.97
Direct selling-each person/vehicle $ 132.00 $ 134.97
Solicitor/canvasser each:
Per year $ 346.50 $ 354.30
Each canvasser $ 115.50 $ 118.10
Retail store NEC: $ -
Florist $ 132.00 $ 134.97
Tobacco store $ 132.00 $ 134.97
News dealer/news stand $ 132.00 $ 134.97
Optical goods store $ 132.00 $ 134.97
Miscellaneous Retail Store NEC (Consignment, Pawn) $ 132.00 $ 134.97
FINANCE, INSURANCE, REAL ESTATE
Depository institution $ 297.00 $ 303.68
Non-depository institution $ 297.00 $ 303.68
Security and commodity brokers/dealers $ 150.00 $ 153.38
Brokers sales agent $ 37.50 $ 38.34
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Village of North Palm Beach FY 2017 Adopted Budget Page 201 of 297
General Fund Fee Schedules FY 2017
Classification
Total Fee
(cash/check)
Total fee
(credit card )
INSURANCE
Insurance carriers $ 132.00 $ 134.97
Insurance agents, broker service $ 132.00 $ 134.97
Insurance sales agent $ 132.00 $ 134.97
REAL ESTATE
Real estate operator ($54.50 increased to $57.00 minimum):
Base (1-5 sleeping rooms) $ 15.75 $ 16.10
Each additional room $ 3.30 $ 3.37
Real estate agents and manager $ 132.00 $ 134.97
Real estate sales agent (No Longer Applicable) $ 0 $ 0
Title abstract office $ 132.00 $ 134.97
Land sub dividers and developers $ 186.50 $ 190.70
Holding and other investment offices $ 297.00 $ 303.68
SERVICES
Hotels, rooming houses, etc. ($54.50 increased to $57.00 minimum):
Base (1-5 sleeping rooms) $ 16.50 $ 16.87
Each additional sleeping room $ 3.30 $ 3.37
Personal Services:
Laundry, cleaning, garment service $ 132.00 $ 134.97
Coin operated laundry, dry cleaning $ 132.00 $ 134.97
Operator 1-20 machines $ 132.00 $ 134.97
Each additional machine $ 6.50 $ 6.65
Photographic studio, portrait $ 132.00 $ 134.97
Beauty shop $ 132.00 $ 134.97
Each state licensed operator $ 37.50 $ 38.34
Barber shop $ 132.00 $ 134.97
Each state licensed operator $ 37.50 $ 38.34
Shoe repair shop $ 132.00 $ 134.97
Funeral service $ 297.00 $ 303.68
Additional for ambulance service $ 186.50 $ 190.70
Tax preparation service $ 132.00 $ 134.97
Miscellaneous personal service NEC $ 132.00 $ 134.97
Advertising agency $ 132.00 $ 134.97
Consumer credit reporting/collection $ 132.00 $ 134.97
Mailing, reproduction. Commercial art and stenographic service $ 132.00 $ 134.97
Service to dwelling $ 132.00 $ 134.97
Miscellaneous equipment rental/leasing $ 132.00 $ 134.97
Personnel supply service $ 132.00 $ 134.97
Computer programming, data processing $ 132.00 $ 134.97
Miscellaneous business service NEC $ 132.00 $ 134.97
Business services NEC $ 132.00 $ 134.97
Telemarketing $ 186.50 $ 190.70
Plus each phone $ 37.50 $ 38.34
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Village of North Palm Beach FY 2017 Adopted Budget Page 202 of 297
General Fund Fee Schedules FY 2017
Classification
Total Fee
(cash/check)
Total fee
(credit card )
AUTO SERVICE/REPAIR
Auto Rental $ 132.00 $ 134.97
Auto repair shop:
2 persons $ 37.50 $ 38.34
3-4 persons $ 59.50 $ 60.84
5-6 persons $ 110.00 $ 112.48
7-10 persons $ 176.00 $ 179.96
11-20 persons $ 220.00 $ 224.95
More than 21 person $ 363.00 $ 371.17
Car wash $ 132.00 $ 134.97
MISCELLANEOUS REPAIR SERVICES
Misc. repair services store $ 132.00 $134.97
Misc. repair services from a truck $ 66.00 $ 67.49
Misc. repair services with retail store $ 66.00 $ 67.49
MOTION PICTURES
Motion picture production/distributor $ 132.00 $ 134.97
Motion picture theatre/drive-in $ 275.00 $ 281.19
Plus per seat/per space $ 0.49 $ 0.50
AMUSEMENT AND RECREATION SERVICE
Dance studios $ 132.00 $ 134.97
Theatrical producers $ 132.00 $ 134.97
Bowling center (1-5 alleys) $ 132.00 $ 134.97
Each additional alley $ 37.50 $ 38.34
Commercial sports $ 186.50 $ 190.70
Physical fitness facilities $ 132.00 $ 134.97
Coin operated amusement devices operator $ 280.00 $ 286.30
Plus each machine $ 32.50 $ 33.23
Amusement and recreation services NEC $ 132.00 $ 134.97
Fortune teller-fee charged $ 1,267.00 $1,295.51
No fee charged-contribution $ 2,205.00 $ 2,254.61
Phrenologist-fee charged $ 1,487.50 $ 1,520.97
No fee charged-contribution $ 2,205.00 $ 2,254.61
HEALTH SERVICES
Licensed practitioner each $ 132.00 $ 134.97
Nursing and personal care facility $ 186.50 $ 190.70
Hospital $ 186.50 $ 190.70
Medical and dental laboratory $ 186.50 $ 190.70
Home health care $ 132.00 $ 134.97
Miscellaneous health services NEC $ 132.00 $ 134.97
LEGAL SERVICES
Attorneys each $ 132.00 $ 134.97
EDUCATIONAL SERVICES
Elementary and secondary school $ 132.00 $ 134.97
Vocational school $ 132.00 $ 134.97
Schools and educational services NEC $ 132.00 $ 134.97
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Village of North Palm Beach FY 2017 Adopted Budget Page 203 of 297
General Fund Fee Schedules FY 2017
Classification
Total Fee
(cash/check)
Total fee
(credit card )
SOCIAL SERVICES
Individual and family services $ 132.00 $ 134.97
Job training service $ 132.00 $ 134.97
Child care facility (Fla. Statute) $ 154.00 $ 157.47
Family day care (Fla. Statute) $ 59.50 $ 60.84
Community residential home (Fla. Statute) $ 154.00 $ 157.47
Social services NEC $ 132.00 $ 134.97
Membership organizations $ 132.00
ENGINEERING, ACCOUNTING, RESEARCH MANAGEMENT
Engineering, architectural and surveying-each practitioner $ 132.00 $ 134.97
Residential designer $ 132.00 $ 134.97
ACCOUNTING, AUDITING AND BOOKKEEPING SERVICES
Accounting/bookkeeping service $ 132.00 $ 134.97
Certified public accountant each $ 132.00 $ 134.97
RESEARCH, DEVELOPMENT AND TESTING SERVICES
Research, development and testing services $ 132.00 $ 134.97
MANAGEMENT AND PUBLIC RELATIONS SERVICES
Management services $ 132.00 $ 134.97
Management consulting services $ 132.00 $ 134.97
Public relation services $ 132.00 $ 134.97
Facility support management services $ 132.00 $ 134.97
Business consulting services NEC $ 132.00 $ 134.97
Building
Description: Fee:
Minimum Permit Fee $50.00 Minimum plus plan review fee if applicable
Percentage of Valuation: Unit Value:
3.68% Up to the first $10,000.00 plus
1.85% The next $10,000.01 to $100,000.00 plus
0.95% The next $100,000.01 and up or fraction thereof
Building Department Plan Review (Not applicable to over-the
counter permits 10% of permit fee. $25.00 Minimum. Third rejection of
plans for the same comment shall incur a fee of four (4)
times the plan review portion of the permit fee. Florida State
Statues SS 553.80(2)(b)
Sub-permit $10.00 applicable to all sub-permits that do not require an
independent review
Low Voltage Alarm $40.00 per label
Surcharge 1.5 percent of the permit fee. Minimum of $2. Florida State
Statues SS 553.721
Building Code Administrators and Inspectors Fund 1.5% percent of the permit fee. Minimum of $2. Florida
State Statues SS 468.631
Training Surcharge 1% of the permit fee and/or revision fee. $1 minimum
Digitizing Plans $2.20 per page for pages over 11"x17" up to 24"x36"
Building Relocation $290.00
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Village of North Palm Beach FY 2017 Adopted Budget Page 204 of 297
General Fund Fee Schedules FY 2017
Description: Fee:
Change of Occupancy without work being performed $75.00
Building Demolition $290.00
Parking lot overlay/re-striping $100 per lot up to 150 parking spaces
$125 per lots over 150 parking spaces
Construction Trailers $50.00
Re-inspection Fee $50.00, second re-inspection $100, four (4) times the amount
of the fee imposed for the first re-inspection and for each
subsequent re-inspection for an uncorrected violation after
the second re-inspection. Florida State Statues SS
553.80(2)(c)
Unscheduled inspection by special request
(Subject to availability) $75/hr 1hr min, 2hr Min for after hours, 4hr Min weekends
& holidays per inspector or inspection trade.
Penalty for commencing work without first securing a permit or
written approval Two (2) times the permit fee, plus $100.00 Administration
Fee. (At the discretion of the Building Official)
Change of contractor-same location $75.00 plus $25.00 per sub-contractor.
Residential Revision Fee After plans are approved and permit issued, one and two
family dwellings, $25.00 plus $10.00 per page. An
additional fee of the estimated value of work will be charged
for revisions that result in an increase to the original job
valuation.
Commercial Revision Fee After plans are approved and permit issued-includes multi-
family dwellings, $50.00 plus $10.00 per page. An additional
fee of the estimated value of work will be charged for
revisions that result in an increase to the original job
valuation.
Renew or extend permit or application:
(May require additional Impact, Building, or other fees, if increases
have occurred since original application)
Re-issuance Fee (within 180 days of expiration date) $50.00
Re-issuance Fee (after 180 days of expiration date)
30% of original permit fee, $75.00 minimum plus plan review
fee
State Required Construction Lien Law Notification $5.00
Temporary Signs or Temporary Tents (Each) $50.00 plus plan review and Fire Department Fee if applicable
Temporary Certificate of Occupancy Fee $100.00
Temporary Certificate of Completion Fee $100.00
Early Power Release (Commercial Projects Only) $100.00
Local Product Approval $250.00 and requires Construction Board of Adjustment and
Appeals review and approval
Document Research Time & Material Fees after 15 minutes Actual Cost
Palm Beach County Impact Fees Palm Beach County Impacts fees are collected by Village of
North Palm Beach. Impact fee credit approval is required at
the time of permit application submittal.
Open Permit Researches (per address) $25.00
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General Fund Fee Schedules FY 2017
Refund of building permit fees
Refunds requested due to application error or canceling of a permit (All conditions must be met):
1. A maximum of 50% will be refunded.
2. Permit cannot be expired.
3. No-work has occurred or commenced on the project (verified by the building inspector and plan review has processed the
application.
4. Request must be in writing, addressed to the Building Official.
5. Plan review fees are not subject to refund.
Village of North Palm Beach FY 2017 Adopted Budget Page 206 of 297
Village of North Palm Beach FY 2017 Adopted Budget Page 207 of 297
Country Club FY 2017
The Residents
Village Manager
Golf
Operations
Administrative
Support
Food and
Beverage
Operations
Accounting Clerk
1 FT
First Assistant Golf Pro 1 FT
Outside Service Coordinator 1 FT
Outside Service Attendant 8 PT
Golf Shop Attendant 7 PT
Driving Range / Ranger 11 PT
Member Relations Coordinator 1 FT 0 PT (+1 FT -1 PT)
Sales & Marketing Rep 1 PT
Village Council
Kitchen Manager / Chef 1 FT
Assistant Restaurant Manager 2 FT
Banquet Event Coordinator 1 PT
Line Cook 5 PT (-1 PT)
Service Personnel 24 PT (+4 PT)
Dishwasher 5 PT (-1 PT)
Snack Bar Attendant 0 PT (-4 PT)
Summary FY 2017 FY 2016 Change
Full-Time 8 8 No Change
Part-Time 62 65 -3
Director of Golf
1 FT
Director of F & B
0 FT (-1 FT)
Note:
• The changes in the Food &
Beverage Operation are to
improve staff efficiency.
• The change in the Golf
Operation is to provide a
greater level of customer
service and administrative
support.
Village of North Palm Beach FY 2017 Adopted Budget Page 208 of 297
Country Club FY 2017
Mission Statement
The North Palm Beach Country Club (NPBCC) is committed to offering a quality recreational facility to
residents, members and the general public. Its mission is to maintain 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, on the golf club’s Jack Nicklaus “Signature” course design, and on
exemplary customer service.
Service Levels Narrative – Golf Operation
In November 2006, the North Palm Beach Country Club opened its newly renovated golf course, becoming
only the second public municipal golf course in the United States to bear the prestigious moniker of a Jack
Nicklaus “Signature” Golf Course. The Village’s Nicklaus “Signature” course offers six (6) sets of tees so
golfers may challenge the course in a manner commensurate 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 with a pitching/chipping green
by hole number 15 for golfers to perfect their “short game.” Also a members-only short game area on the north
side of the maintenance facility is available.
Golf operations are open seven (7) days-a-week offering individual, group and clinic instruction from on-
staff PGA professionals, monthly tournaments for all levels of skill and experience, and a lighted driving
range. The golf shop offers a variety of soft goods, golf accessories, and golf clubs for sale.
The golf club facility is headed by the Director of Golf Operations. The Director is assisted by a full-time
First Assistant Golf Professional, a full-time Outside Service Coordinator, a full-time Member Relations
Coordinator, a part-time Sales and Marketing Representative, eight (8) part-time Outside Service Attendants,
eleven (11) part-time Ranger/Driving Range Attendants, and seven (7) part-time Golf Shop Attendants. The
operation also employs a full-time Accounting Clerk located in the Finance Department at Village Hall.
Golf Course maintenance services are outsourced to International Golf Maintenance (IGM) of Orlando,
Florida, which affords 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 has been assigned to the
Public Works Department. The combination of outsourcing the maintenance of the golf course and having
Public Works oversee the clubhouse maintenance has resulted in a more efficient and improved level of
operation.
The golf club-fitting services are also an outsourced component of the Country Club. HotStix Golf has
provided club-fitting services for each of the last four years with a mutually beneficial relationship between
HotStix and the North Palm Beach Country Club. This mobile club-fitting operation carries the latest
equipment in the business and employs the same technology that the PGA Tour uses for club-fitting and
modifications. As an added amenity to members, residents, and guests, patrons can be properly fit to their
specific club needs in-season with the added benefit of being able to see their ball flight in an outdoor
facility, while hitting off of non-synthetic turfgrass. This relationship has helped develop improved service
levels and offerings with our patrons and has expanded the customer base of the Country Club with
additional marketing materials supplied by HotStix.
Village of North Palm Beach FY 2017 Adopted Budget Page 209 of 297
Country Club FY 2017
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 250 annual golf
memberships will be granted 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 membership initiative program, and
Non-resident applications.
To maintain the “Signature” course, the proposed Golf budget reflects funding for additional trees and sod
which supports the “fine tuning” of the golf course as it moves into its eleventh season of play.
Personnel Changes – Golf Operation
The personnel/title changes for Fiscal Year 2016/2017 are:
Addition of one (1) full-time Member Relations Coordinator position / Deletion of one (1) part-time
Member Relations Coordinator position
Service Levels Narrative – Food & Beverage (F&B) Operation
The Food & Beverage (F&B) Operation is a division of the North Palm Beach Country Club. F&B works
collaboratively with the golf, tennis, and pool operations to enhance tournaments, special events and the
overall Club experience. F&B serves the general public and provides banquet services for private special events
and functions.
The “Village Tavern” Restaurant, Bar and Banquet facilities are operated by a full-time Kitchen Manager/Chef,
two (2) full-time Assistant Restaurant Managers, a part-time Banquet Event Coordinator, twenty-four (24)
part-time F&B Service Personnel, five (5) part-time Dishwashers and five (5) part-time Line Cooks.
The Restaurant and Bar are open to the public, serving the membership and community seven (7) days-a-week
with flexible hours of operation predicated upon seasonal activities and overall profitability. Restaurant hours
and daily staffing levels are modified in accordance with seasonal and other business factors to provide
attentive and friendly service with a suitable ratio of service personnel to customers.
The Village Tavern prides itself on offering a selection of daily specials as well as freshly prepared, quality
cuisine designed to appeal to a variety of customers. Service is provided by professional, courteous and
attentive staff who strive to make every guest feel welcome and like they are among friends. With a menu
provided on the golf carts, golfers can take advantage of convenient call-ahead service.
The Snack Bar, located adjacent to the pool deck, services both the patrons of the pool as well as golfers
seeking to purchase quick food and beverage items during the summer months with a reduced cost.
Village of North Palm Beach FY 2017 Adopted Budget Page 210 of 297
Country Club FY 2017
Beverage cart services are provided on the golf course. Cart service offers a variety of snacks, sandwiches,
and beverage options, including alcoholic beverages, seven (7) days a week in season and modifiable hours
off season.
The sale and distribution of alcoholic beverages, both on the golf course and within the facilities, will be
strictly regulated in accordance with the prevailing beverage laws.
The Banquet Room is available for business meetings, parties, and special events. In these venues, banquet
services contribute to the overall success of the F&B Division. The facility fills a niche within the
community by offering a welcoming atmosphere, beautiful setting, quality food, and great service at an
affordable cost. The F&B Division will focus its marketing efforts in the upcoming fiscal year to target the
Northern Palm Beach County area.
Personnel Changes – Food & Beverage Operation (F&B)
The personnel/title changes for Fiscal Year 2016/2017 are:
Deletion of four (4) part-time Snack Bar Attendant positions / Addition of four (4) Service Personnel
positions; (The restaurant is eliminating the “Snack Bar Attendant” as a stand-alone position
incorporating these four positions as F&B Service Personnel. This improves staff efficiency by
allowing for cross training and staffing multiple positions without increasing the number of personnel)
Deletion of one (1) part-time Line Cook position;
Deletion of one (1) full-time Food & Beverage Director position;
Deletion of one (1) part-time Dishwasher position
Current Year Accomplishments and New Initiatives
During Fiscal Year 2015/2016, the North Palm Beach Country Club achieved the following new initiatives
and goals for improvement:
Implemented a “Free Round and Drink of Choice” to annual members to redeem the week of their
birthdays. This new initiative was well received and overall brought about a sense of appreciation to
our members.
Hosted a complimentary Member Mixer which achieved our largest attendance of ninety members
and spouses with an overwhelmingly positive response from attendees.
Improved services at the driving range with the purchase of new driving range ball dispensers. These
dispensers now offer members a way to pre-purchase discounted range balls without the liability the
previous “key-debit” system afforded. With the new range debit card, accounts linked to cards that
are lost or stolen can be frozen until the card is located, or funds can be transferred to a newly
activated card; a system which was not previously available.
Cut down the carbon footprint of the Golf Operation by reducing waste in landfills and implementing
a recycling initiative. A recycling container was installed on the front patio, and paper and plastic
options were given to the members and patrons of the club; both of which are recyclable and cost
neutral to our previous Styrofoam offerings.
Village of North Palm Beach FY 2017 Adopted Budget Page 211 of 297
Country Club FY 2017
Implemented the second memorial bench and the first memorial tree on course in conjunction with
the Nicklaus Master Tree Plan.
Improved and maintained service delivery and food quality and implemented numerous amenities in
the F&B Division, attracting new customers and establishing a rapport with the community. Such
amenities included a complete, full-service restaurant and bar, meal coupons for 18-hole golfing
guests, daily food and soft drink discount purchases for members, drink specials, and unique
offerings to Golfing groups such as FPL, Lockheed Martin, Pratt and Whitney, and other summer
leagues to attract new foot traffic to the restaurant. Continue to improve food service delivery and
food quality throughout the duration of construction. Ensure that all customers are comfortable in the
temporary settings while construction of the new clubhouse progresses. Work hand in hand and
accommodate the Director of Golf with all fundraisers and corporate golf outings and work hand in
hand with the Director of Recreation to carry out all tennis and pool functions. Focus on keeping our
patrons and employees informed and educated on the progress of the new clubhouse.
Improved service delivery and food quality through additional training and detailed service standards.
Goals and Objectives
In the coming year, the North Palm Beach Country Club plans to achieve the following goals and objectives:
Council Goal:
Maintain quality of all recreational facilities of the Village
Department Goal:
Continue to enhance the conditions of the course and clubhouse grounds and club offerings to remain
in line with the expectations of a Jack Nicklaus Signature golf facility and become a destination facility
for traveling golfers and corporate groups.
Objectives:
a. Continuously utilize daily feedback from members, and monthly feedback from the Green’s
Committee and Golf Advisory Board to improve the overall appearance of the course, practice
facilities, and clubhouse grounds.
b. Continue to host weekly staff meetings with the course Superintendent and golf administrators to
discuss ongoing and upcoming projects, inform staff, and plan work, tournaments and activities
accordingly.
c. Seek out new opportunities that enhance the overall club experience for members, guests, and the
general public. New golf technologies, initiatives, and equipment, such as the Golf Skate Caddy will
be evaluated as a way to reinvigorate the game and attract new customers to the facility.
d. Evaluate local area courses and correspond with administrative staff to gain valuable information
regarding industry trends, maintenance practices, and other golf-related business decisions.
e. Continually enhance the appearance and offerings of the golf shop to reflect Village pride and brand
awareness.
Village of North Palm Beach FY 2017 Adopted Budget Page 212 of 297
Country Club FY 2017
Council Goal:
Build a new Country Club Clubhouse
Department Goal:
Actively participate in the planning of the new Country Club Clubhouse through the collaboration
and building phases.
Objectives:
a. Provide valuable feedback regarding the golf and restaurant operations as it pertains to traffic flow,
clubhouse design functionality, member and customer desires, and employee and operational
necessities and requirements.
b. Assist in the selection of a clubhouse plan that will satisfy members, guests, residents, and
employees, with a wide variety of amenities and multipurpose facilities and space.
c. Provide a transparent and open line of communication with patrons and residents concerning the
progress and subsequent steps in the process to dispel rumors and cultivate interest.
d. Work in conjunction with Information Technology, Public Works, Parks and Recreation, and other
pertinent and involved departments to make a seamless transition into temporary work facilities while
minimizing the impact on staff, members, guests, and the operation as a whole.
Council Goal:
Continuously improve the way the Village operates
Department Goal:
Build a supporting network of members, guests, patrons, and industry professionals to provide
valuable feedback, insight, and ideas to improve the overall Country Club operations for the
enjoyment of all visitors.
Objectives:
a. Encourage members and guests to participate in the monthly Green’s Committee and Golf Advisory
Board meetings by word of mouth, email communication, and external posting of meeting
information.
b. Engage in the chapter and national meetings of the Professional Golfer’s Association of America and
network with local professionals and industry leaders to conceptualize and collaborate on issues
pertinent to the golf industry.
c. Participate in Florida’s Municipal Golf Course Association as a PGA Professional and administrator
to examine areas of opportunity and gain a better understanding of the threats, opportunities, and
trends affecting the industry and our immediate area.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 213 of 297
Country Club FY 2017
Council Goal:
Implement and maintain a long-term (10-year) capital plan
Department Goal:
Develop a master plan for the golf course in conjunction with the 10-year capital plan to outline and
prioritize large-scale future projects and associated costs.
Objectives:
a. Solicit the help of the Nicklaus design and agronomic teams and other knowledgeable and
experienced entities to identify areas that are in need of attention on course and establish life
expectancies and/or timelines for replacement.
b. Continue to evolve the “wish list” of the Green’s Committee and collaborate with the Golf Advisory
Board to establish priority to the outlined projects.
c. Budget the program accordingly while considering other large scale Village-wide projects that may
impact the timing or funding of course projects as well as the urgency and necessity of the defined
projects.
Performance Measures
Performance Measure FY 2015
Actual
FY 2016
Projected
FY 2017
Estimated
Number of annual and junior golf memberships 207 221 220
Number of member
golf tournaments & events 166 168 165
Number of outside events/outings 87 97 95
Number of clinics and camp days
(Juniors, Members, etc.) 196 231 225
Special events held at the NPBCC Banquet Facility 172 189 120
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 214 of 297
Country Club FY 2017
FY2015 Actual FY2016 Projected FY2017 Estimated
# Member Golf Tournaments &
Events 166 168 165
# Outside Events & Outings 87 97 95
# Clinics & Camp Days 196 231 225
0
50
100
150
200
250
Member Tournaments, Outside Events, & Clinics
Member Tournaments and Events: The number of events will remain relatively steady for Fiscal Year 2017.
The club will continue to host popular events, such as the monthly Nine and Dine tournaments in season, and will
modify other tournaments to be more aligned with the demand and feedback given to the administrative golf staff.
The club will also continue to offer a wide variety of clinics, camps, and lesson options for beginner,
intermediate, and advanced level juniors and adults.
# Annual Memberships # Summer Memberships # Junior Memberships
FY2015 Actual 193 49 14
FY2016 Projected 200 47 21
FY2017 Estimated 200 45 20
0
50
100
150
200
250
Golf Memberships
Golf Memberships: The number of golf members is a good indicator of the golf club’s overall health, as members
account for roughly 40-45% of total play. Since many members renew at the beginning of the fiscal year, a
substantial amount of first quarter revenue is derived from memberships which helps cover operating expenses
throughout the year.
Village of North Palm Beach FY 2017 Adopted Budget Page 215 of 297
Country Club FY 2017
Budget Summary
Revenue
FY 2017
Budget
FY 2016
Original
Budget
%
increase /
(decrease)
$
increase /
(decrease)
Actual
9/30/15
Actual
9/30/14
Greens fee/cart rentals/membership fees $ 2,359,290 $ 2,480,796 -4.90% $ (121,506) $ 2,332,066 $ 2,328,540
Golf Shop revenues 367,800 384,700 -4.39% (16,900) 407,268 405986.05
Driving range revenues 315,920 304,953 3.60% 10,967 313,882 283,320
Restaurant revenues 738,445 789,015 -6.41% (50,570) 726,228 620,927
Interest revenues 10,000 10,000 0.00% 0 10,393 10,930
Sale of Surplus 0 145,000 -100.00% (145,000) 0 0
Appropriated Retained Earnings 45,400 0 0.00% 45,400 0 0
Miscellaneous 6,000 14,212 -57.78% (8,212) 9,409 6,934
Total Revenues 3,842,855 4,128,676 -6.92% (285,821) 3,799,246 3,656,636
Expenses
Personnel Costs 1,218,306 1,209,119 0.76% $ 9,187 1,090,503 1,115,754
Operating Costs
Golf Course Maintenance 1,138,162 1,150,332 -1.06% (12,170) 1,178,336 1,209,689
Golf Pro Shop and Range 509,973 523,915 -2.66% (13,942) 340,914 344,883
Food and Beverage 389,017 400,288 -2.82% (11,271) 424,475 365,356
Country Club Administration 28,887 29,179 -1.00% (292) 24,919 49,013
Clubhouse & Grounds 95,889 108,453 -11.58% (12,564) 93,331 97,598
Insurance & General Liability 47,470 51,889 -8.52% (4,419) 63,659 48,170
Attorney Fees 10,000 10,000 0.00% 0 10,770 4,900
Capital Outlay
Capital Outlay 7,000 20,000 -65.00% (13,000) 8,161 41,720
Debt Service
Debt Service 398,151 510,151 -21.95% (112,000) 533,821 533,821
Reserves
Contingency 0 115,350 -100.00% (115,350) 0 0
Total Expenses 3,842,855 4,128,676 -6.92% (285,821) 3,768,889 3,810,904
Revenues over (under) expenses $ 0 $ 0 $ 30,357 $ (154,268)
# Rounds 44,050 44,200 42,934 43,805
Note: The Country Club is an Enterprise Fund 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; no taxes or assessments are used to support the Country Club
operations. The Country Club can be divided into three departments: Golf, Food & Beverage and
Administration.
The budget summary above is for the Country Club Fund. Please see the detail on the following pages for
explanations on revenues and expenses.
Village of North Palm Beach FY 2017 Adopted Budget Page 216 of 297
Country Club Highlights FY 2017
Number of Memberships 260
Target Number of Rounds 44,050
Personnel Highlights:
*Employee Salaries $ 995,041
*Employee Benefits 223,265
Total Personnel Costs $ 1,218,306
Operating Highlights:
*Golf Course Maintenance Contract 1,067,719
*Cost of Food & Beverage Merchandise 247,000
*Utilities 200,162
*Cost of Golf Merchandise 117,000
*Golf Cart Lease (Operating) w/ GPS 147,580
*Materials & Supplies 83,800
*Charge Card Fees 79,572
*Marketing & Advertising 26,000
*Repairs & Maintenance 48,620
*Property/General Liability 47,470
Total Operating Costs $ 2,219,398
Debt Service:
*Loan (Golf Course Renovation) 398,151
Total Debt Service $ 398,151
Capital Outlay:
*Purchase of Driving Range Ball Washer 7,000
Total Capital Outlay $ 7,000
Country Club Contingency $ 0
Total Fiscal Year 2016-2017 Country Club Budget $ 3,842,855
Village of North Palm Beach FY 2017 Adopted Budget Page 217 of 297
Revenues FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 218 of 297
Country Club Revenues FY 2017
Total Revenues = $3,842,855
Village of North Palm Beach FY 2017 Adopted Budget Page 219 of 297
Country Club Revenues FY 2017
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 2016/17 Country Club Budget (total budget = $3,842,855). The major source of Country Club
revenues (69.43%) are derived from golf memberships, cart rentals, walking fees, greens fees, and the driving
range.
The budgeted revenues are estimated based on the number of memberships, plays, and cart rentals over past
years; fees for these items are adjusted yearly to accommodate the estimated budgeted expenses of the
Country Club Operations.
The following assumptions were used when preparing the Country Club Golf Revenue Estimates:
44,050 anticipated rounds
260 memberships
Membership $599,365
Golf Memberships represent 15.60% of total Country Club Revenues and are based on type of membership:
Membership
Type
Number of
Memberships
Total Revenue
Resident 131 $349,690
Non-Resident 62 215,800
Business 1 3,800
Summer 43 23,775
Junior 21 6,300
Golf Plus Included in
above
Included in
above
Total 260 $599,365
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 220 of 297
Country Club Revenues FY 2017
Cart Rental/Walking Fee $884,940
This class of revenue represents 23.03% of the
overall Country Club Revenues. The calculation is
based on the average of the prior two fiscal years.
840,000
860,000
880,000
900,000
920,000
940,000
2013
Actual
2014
Actual
2015
Actual
2016
Budget
2017
Budget
Revenue 889,937 895,306 874,573 928,589 884,940
Cart Rental & Walking Fees
5 Year Revenue Trend
Driving Range $315,920
Driving Range revenue represents 8.22% of total
Country Club Revenues and is based on the
current year trend.
Greens Fees $867,785
Greens Fees represent 22.58% of total Country
Club Revenues and are calculated based on
current year average dollar per round multiplied
by anticipated rounds for FY 2017:
Average dollar per round played x
anticipated rounds
($19.70 x 44,050) = $867,785
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 221 of 297
Country Club Revenues FY 2017
Food & Beverage $738,445
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 19.22% of total Country Club
Revenues and is calculated based on the current
year trend.
Miscellaneous $436,400
Miscellaneous Revenue represents 11.35% of total
Country Club Revenues. Key components include
the following:
Golf Merchandise Sales 180,000
Interest Earnings 10,000
Rental-Golf Clubs 40,000
Rental-Bag Room 13,000
Golf Lessons 130,000
Appropriated Retained Earnings 45,400
Village of North Palm Beach FY 2017 Adopted Budget Page 222 of 297
Expenses FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 223 of 297
Country Club Expenses FY 2017
Total Expenses = $3,842,855
Village of North Palm Beach FY 2017 Adopted Budget Page 224 of 297
Country Club Expenses FY 2017
This section includes a discussion regarding appropriations for the Village’s FY 2016/17 Country Club
budget (total budget = $3,842,855), 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.
Personnel Costs $1,218,306
Employee salary and benefits represent 31.70% 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.
Retirement:
For the purpose of creating the 2016/2017 budget, the estimated annual required employer contributions are
shown below. The actual figures will be based on asset returns, actuarial experience and the results of
collective bargaining.
All budgeted plan contributions are outlined below:
General Employee Pension Plan:
Employer contribution 21.0%
Employee contribution 6.0%
ICMA-RC Pension Plan :
Employer contribution 15.0%
Employee contribution 3%, 5%, 10% or 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.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 225 of 297
Country Club Expenses FY 2017
Operating Costs $2,219,398
Appropriations are budgeted based on past history and the needs of the Club. Operating costs represent
57.75% of the overall Country Club Expenses. Some highlights of operating costs are listed below:
Golf Course Maintenance Contract $1,067,719
Golf Cart Lease w/ GPS 147,580
Cost of F&B Merchandise 247,000
Utilities 200,162
Cost of Golf Merchandise 117,000
Materials & Supplies 83,800
Charge Card Fees 79,572
Marketing & Advertising 26,000
Repairs & Maintenance 48,620
Property / General Liability 47,470
Village of North Palm Beach FY 2017 Adopted Budget Page 226 of 297
Country Club Expenses FY 2017
Capital Outlay $7,000
Capital needs and resource availability are assessed annually through a capital planning process that results
in a ten year capital plan. The ten-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. The FY 2016/17 capital outlay budget represents 0.18% of the overall Country Club
budget and is for the purchase of a Driving Range Golf Ball Washer Machine.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 227 of 297
Country Club Expenses FY 2017
Debt Service $398,151
Debt service payments are the series of payments of principal and interest required on a debt over the fiscal
year. The FY 2016/17 debt service budget represents 10.36% of the overall Country Club budget. The
Country Club has one loan and a capital lease outstanding.
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2013
Actual
2014
Actual
2015
Actual
2016
Budget
2017
Budget
Expense 608,695 533,821 533,821 510,151 398,151
Debt Service
5 Year Trend
Contingency $0
During the budget process, reserves are set aside to accommodate unanticipated expenditures. For the FY
2016/17 budget, the Contingency category represents 0% of the overall general fund budget. Village
Council opted to remove this item from the budget and will utilize unrestricted retained earnings for
unanticipated expenditures.
Village of North Palm Beach FY 2017 Adopted Budget Page 228 of 297
Department Summaries FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 229 of 297
Golf FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 654,128 $ 618,928 5.69% $ 35,200 $ 560,595 $ 643,249
Operating
Advertising & Marketing 25,000 35,000 -28.57% (10,000) 10,122 22,366
Books & Publications 100 100 0.00% 0 0 0
Charge Card Fee 69,072 55,695 24.02% 13,377 58,839 57,597
Club Relations 3,500 2,500 40.00% 1,000 586 1,199
Conferences & Seminars 2,900 2,400 20.83% 500 903 890
Contractual Services 1,227,429 1,242,419 -1.21% (14,990) 1,089,500 1,101,962
Rental-Equipment/Golf Club 7,500 7,500 0.00% 0 7,214 3,882
Golf Handicap Expense 3,600 3,500 2.86% 100 3,672 3,128
Lessons 32,000 52,000 -38.46% (20,000) 58,723 47,296
Materials & Supplies 56,400 58,900 -4.24% (2,500) 48,151 45,258
Memberships & Dues 3,200 3,200 0.00% 0 1,358 1,666
Merchandise 117,000 120,250 -2.70% (3,250) 103,809 109,369
Printing & Binding 1,250 1,250 0.00% 0 1,470 87
Professional Services 100 100 0.00% 0 90 40
Repairs & Maintenance 37,620 55,248 -31.91% (17,628) 84,601 109,275
Special Events / Camps 1,500 500 200.00% 1,000 491 538
Travel 1,200 700 71.43% 500 0 784
Training 0 3,705 -100.00% (3,705) 0 0
Uniforms & Shoes 4,500 4,300 4.65% 200 4,228 3,038
Utilities 150,153 133,433 12.53% 16,720 137,160 143,251
Other Operating Costs 0 0 0.00% 0 1,661 545
Total Operating Costs 1,744,024 1,782,700 -2.17% (38,676) 1,612,581 1,652,170
Capital
Capital Outlay 7,000 20,000 -65.00% (13,000) 8,161 41,720
Debt & Other
Debt Service 398,151 398,151 0.00% 0 398,159 398,159
Golf Cart Lease 0 112,000 -100.00% (112,000) 135,662 135,662
Total Debt & Other 398,151 510,151 -21.95% (112,000) 533,821 533,821
Total Expenses $2,803,303 $2,931,779 -4.38% $(128,476) $ 2,715,158 $ 2,870,960
Explanation of Increase / (Decrease):
The decrease in total expenses is primarily due to the decrease in debt relating to the golf cart lease:
The golf cart lease had a final maturity date in FY 2016 (January 2016). The final payment also
included a balloon payment.
Village of North Palm Beach FY 2017 Adopted Budget Page 230 of 297
Golf FY 2017
Membership Fees
FY2016 FY2017 Difference Special Offers or Notes
Resident
Single $2,255.00 $2,255.00 0%
Installment Plans: Pay a 3% Administration Fee
Family $3,410.00 $3,410.00 0%
Non-Resident
Single $3,250.00 $3,250.00 0%
Installment Plans: Pay a 3% Administration Fee
Family $4,350.00 $4,350.00 0%
Golf Plus Resident
(Golf, Tennis & Pool)
Single $2,527.00 $2,527.00 0%
Installment Plans: Pay a 3% Administration Fee
Family $3,820.00 $3,820.00 0%
Golf Plus Non-Resident
(Golf, Tennis & Pool)
Single $3,617.00 $3,617.00 0%
Installment Plans: Pay a 3% Administration Fee
Family $4,927.00 $4,927.00 0%
Touring Professional Single $2,255.00 $2,255.00 0% Eligibility: Any Current Touring Professional.
N.P.B Business
Single $2,700.00 $2,700.00 0% Eligibility: Non-Residents owning a business or rental
property within the Village. Family $3,800.00 $3,800.00 0%
Juniors
Resident $300.00 $300.00 0% Junior Golfer Pass prices will be the same for Residents
and Non-Residents. Non-Resident $300.00 $300.00 0%
Summer
Option A:
(Cart Fees
Only)
$495.00 $495.00 0%
Restrictions: No Charging Privileges. Option B is
limited to Sunday-Thursday ANYTIME and after
11:00AM Friday, Saturday and Holidays (or pay a cart
fee).
Option B:
(Includes Cart
Fees)
$995.00 $995.00 0%
Family:
(Cart Fees
Only)
$995.00 $995.00 0%
Unlimited Golf Cart
Program
Single $3,000.00 $3,000.00 0% Allows Members an "All-Inclusive" option where they
pre-pay for all cart fees and there are no per play
charges. Each
Additional $2,750.00 $2,750.00 0%
Corporate
Silver (Par) $10,000.00 $10,000.00 0%
Silver allows up to four named individuals employed at a
company to join under one membership. Gold and
Platinum are same program but also gives company 50
and 100 pre-paid rounds respectively (Greens Fee, Cart
Fee & Tax) which can be used for other employees,
clients or guests. Additional individuals may be added
for $2,500 each.
Gold (Birdie) $14,000.00 $14,000.00 0%
Platinum
(Eagle) $17,500.00 $17,500.00 0%
Each
Additional $2,500.00 $2,500.00 0%
Village of North Palm Beach FY 2017 Adopted Budget Page 231 of 297
Golf FY 2017
Walk – In Rates
Season Time
18-Hole Rates 9-Hole Rates3
Weekday1
Rate
Weekend2
Rate Weekday1
Rate
Weekend2
Rate
Early Morning $59.95 $69.95 $36.00 $42.00
Fall Season Morning $59.95 $69.95 $36.00 $42.00
(Oct. 3, 2016 -
Nov. 6, 2016)
Mid-Day $49.95 $59.95 $30.00 $36.00
Twilight* $39.95 $49.95 N/A N/A
Early Morning $75.95 $85.95 $46.00 $52.00
Pre-Winter
Season Morning $75.95 $85.95 $46.00 $52.00
(Nov. 7, 2016 -
Dec. 11, 2016)
Mid-Day $65.95 $75.95 $40.00 $46.00
Twilight* $49.95 $59.95 N/A N/A
Early Morning $89.95 $99.95 $54.00 $60.00
Shoulder Season Morning $89.95 $99.95 $54.00 $60.00
(Dec. 12, 2016 -
Jan. 22, 2017)
Mid-Day $79.95 $89.95 $48.00 $54.00
Twilight* $54.95 $64.95 N/A N/A
Early Morning $104.95 $114.95 $63.00 $69.00
High Season Morning $104.95 $114.95 $63.00 $69.00
(Jan. 23, 2017 -
Apr. 2, 2017)
Mid-Day $89.95 $94.95 $54.00 $57.00
Twilight* $59.95 $64.95 N/A N/A
Early Morning $79.95 $89.95 $48.00 $54.00
Spring Season Morning $79.95 $89.95 $48.00 $54.00
(Apr. 3, 2017 -
Apr. 30, 2017)
Mid-Day $69.95 $79.95 $42.00 $48.00
Twilight* $49.95 $59.95 N/A N/A
Summer Season Early Morning $45.95 $55.95 $28.00 $34.00
(Oct. 1 - Oct 2,
2016 & Morning $45.95 $55.95 $28.00 $34.00
May 1 - Sep. 30,
2017) Mid-Day $39.95 $49.95 $24.00 $30.00
Twilight* $32.95 $35.95 N/A N/A
* Twilight = After 3:00pm October 1, 2016 - November 5, 2016
After 2:00pm November 6, 2016 - March 11, 2017
After 3:00pm March 12, 2017 – September 30, 2017
1) Weekday = Monday - Thursday
2) Weekend = Friday - Sunday & Holidays
3) 9-Hole Rates are 60% of 18 Hole Rates
Village of North Palm Beach FY 2017 Adopted Budget Page 232 of 297
Food and Beverage FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 498,754 $ 525,399 -5.07% $ (26,645) $463,059 $432,855
Operating
Advertising / Marketing 1,000 4,000 -75.00% (3,000) 3,211 229
Charge Card Fee 10,500 10,400 0.96% 100 11,256 9,287
Contractual Services 23,000 23,000 0.00% 0 23,148 23,059
Entertainment 7,000 8,000 -12.50% (1,000) 5,204 4,158
Rental-Equipment/Linen/Uniform 10,000 10,100 -0.99% (100) 10,092 12,891
Gas, Oil & Lubricants 500 5,000 -90.00% (4,500) 152 102
Licenses & Fees 6,600 6,600 0.00% 0 3,409 7,345
Materials & Supplies 22,600 27,250 -17.06% (4,650) 31,403 22,605
Merchandise 247,000 246,200 0.32% 800 280,358 218,450
Professional Services 0 0 0.00% 0 30 1,700
Repairs & Maintenance 11,000 13,350 -17.60% (2,350) 7,986 20,427
Utilities 47,717 44,888 6.30% 2,829 46,166 44,216
Other Operating Costs 2,100 1,500 40.00% 600 2,059 888
Total Operating Costs 389,017 400,288 -2.82% (11,271) 424,475 365,356
Capital
Capital Outlay 0 0 0.00% 0 0 0
Total Expenses $ 887,771 $ 925,687 -4.10% $ (37,916) $887,534 $798,211
Explanation of Increase / (Decrease):
The decrease in total expenses is a combination of personnel and operating costs, with the primary
contributing factor being personnel costs:
The overall restaurant staff has been reduced by two part-time positions and one full-time position.
Also, four part-time positions were changed from being stand-alone positions to service personnel.
This improves staff efficiency by allowing for cross training and staffing multiple positions without
increasing the number of personnel.
Village of North Palm Beach FY 2017 Adopted Budget Page 233 of 297
Country Club Administration FY 2017
Budget Summary
FY 2017 Budget
FY 2016
Original
Budget
%
Increase /
(Decrease)
$
Increase /
(Decrease)
Actual
09/30/15
Actual
09/30/14
Personnel
Total Salary & Benefits $ 65,424 $ 64,792 0.98% $ 632 $ 66,850 $ 39,650
Operating
Accounting & Auditing 7,000 7,000 0.00% 0 6,219 5,379
Contractual Services 4,545 4,144 9.68% 401 3,422 5,652
Rental-Copier 6,250 6,250 0.00% 0 6,092 3,944
Materials & Supplies 4,800 4,800 0.00% 0 4,033 3,684
Postage 2,000 2,000 0.00% 0 1,641 1,688
Printing & Binding 2,000 2,000 0.00% 0 381 2,365
Utilities 2,292 2,985 -23.22% (693) 2,504 4,072
Legal Fees 10,000 10,000 0.00% 0 10,770 4,900
Other Operating Costs - - 0.00% 0 626 22,229
Total Operating Costs 38,887 39,179 -0.75% (292) 35,689 53,913
Capital
Capital Outlay 0 0 0.00% 0 0 0
Debt & Other
Contingency 0 115,350 -100.00% (115,350) 0 0
Insurance-Property & General Liability 47,470 51,889 -8.52% (4,419) 63,659 48,170
Total Debt & Other 47,470 167,239 -71.62% (119,769) 63,659 48,170
Total Expenses $151,781 $ 271,210 -44.04% $ (119,429) $166,198 $ 141,733
Explanation of Increase / (Decrease):
The decrease in total expenses is primarily due to a decrease in Country Club Contingency:
During the budget process, reserves are set aside to accommodate unanticipated expenditures.
In FY17, Village Council opted to remove this item from the budget and will utilize
unrestricted retained earnings for unanticipated expenditures.
Village of North Palm Beach FY 2017 Adopted Budget Page 234 of 297
Comprehensive Pay Plan FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 235 of 297
Comprehensive Pay Plan FY 2017
Village of North Palm Beach
TO: Honorable Mayor and Council
FROM: James P. Kelly, Village Manager
DATE: September 22, 2016
SUBJECT: Comprehensive Pay and Classification Plan Fiscal Year 2016/2017
This Comprehensive Pay and Classification Plan (“Pay Plan”) reflects authorized Village employment
position classifications and their related salary ranges for all Village employees for the Fiscal Year starting
October 1, 2016. This Pay Plan also provides a summary of employment benefits offered to employees.
Village Administration reviews this Pay Plan annually and makes recommendations regarding the
classifications and pay ranges for all positions to maintain appropriate staffing resources in relation to
competitive market conditions and the needs of the annual Village budget/operating structure. The attached
Pay Plan has been incorporated into the budget for the coming Fiscal Year beginning October 1, 2016.
Pay Plan Summary
Provides for an average 3.75% performance-based merit increases (0% to 5%) for non-union personnel;
Provides for a 3.75% wage adjustment for FPE-eligible employees as negotiated in their collective
bargaining agreement;
Provides for negotiated 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;
Provides for monthly health/dental insurance contributions with vision coverage available at the
employees’ expense; and
Provides for employer-sponsored Life, Accidental Death & Dismemberment (ADD), and Long Term
Disability (LTD) plans.
Recommended Personnel Changes
Additions / Deletions
Add four (+4) Food and Beverage Service Personnel p/t positions (pay grade 50) / Delete four (-4)
Snack Bar Attendants p/t positions (pay grade 50);
Delete one (-1) Dishwasher p/t position (pay grade 100);
Delete one (-1) Line Cook p/t position (pay grade 100);
Add one (+1) Golf Member Relations Coordinator f/t position (pay grade 102) / Delete one (-1) Golf
Member Relations Coordinator p/t (pay grade 102);
Village of North Palm Beach FY 2017 Adopted Budget Page 236 of 297
Comprehensive Pay Plan FY 2017
Add three (+3) Sanitation Driver/Operator f/t position (pay grade 107) / Delete one (-1) Sanitation
Collector f/t position (pay grade 104);
Add one (+1) Accounting Clerk p/t position / Delete one (-1) Accounting Clerk f/t position (pay grade
108);
Add one (+1) Administrative Assistant (Building Dept.) p/t position (pay grade 108) ;
Add one (+1) Mechanical Systems Coordinator f/t position (pay grade 111) / Delete one (-1) Senior
Trades Mechanic f/t position (pay grade 110)
Add one (+1) License and Permit Supervisor f/t position (pay grade 112)
Add one (+1) Village Planner f/t position (pay grade 113) / Delete one (-1) Planner f/t position (pay
grade 113).
Add one (+1) Purchasing Agent f/t position (pay grade 114) / Delete one (-1) Project and Procurement
Manager f/t position (pay grade 115)
Add one (+1) Senior Fire Inspector f/t position (pay grade 115) / Delete one (-1) Fire Inspector f/t
position (pay grade 114).
Add one (+1) Purchasing Manager p/t position (pay grade 115).
Add one (+1) Director of Special Projects (pay grade 122) / Delete one (-1) Director of Food and
Beverage f/t position (pay grade 115)
Add one (+1) District Chief f/t position (pay grade 122) / Delete one (-1) Fire Captain f/t position (pay
grade 122).
Summary of Personnel Changes
Net Changes for 2016/2017
Fiscal Year Full-time Positions Part-time Positions
2016 144 132
2017 147 132
Net change +3 positions No Change
Pension
The Village’s annual employer contribution is estimated to increase for the General Employee Pension Plan
and decrease for the Police & Fire Pension Plan for Fiscal Year 2016/2017. The Village’s ICMA-RC
pensions remain constant at an employer contribution of 15%.
Last year, the required employer contribution for the General Employee Pension Plan was estimated at 20%.
For the purpose of creating the 2016/2017 budget, the annual required employer contribution is estimated to
be 21.0%. For the Police & Fire Pension Plan, we are estimating that the required annual employer
contribution for Fiscal Year 2016/2017 will decrease from 21.61% to 20%. The actual figures will be based
on asset returns, actuarial experience and the results of collective bargaining.
All budgeted plan contributions are outlined below:
General Employee Pension Plan:
Employer contribution 21.0%
Employee contribution 6.0%
Police and Fire Pension Plan:
Employer contribution 20.0%
Fire Employee contribution 5.0% *
Police Employee contribution 4.0 %*
(*per terms of the collective bargaining agreements)
ICMA-RC Pension Plan :
Employer contribution 15.0%
Employee contribution 3%, 5%, 10% or 15%
Village of North Palm Beach FY 2017 Adopted Budget Page 237 of 297
Comprehensive Pay Plan FY 2017
Health/Dental Insurance
The Village covers the full premium cost of the health plan and the lower cost dental plan for all full-time
employees. For employees desiring dependent coverage, the Village has funded a minimum of 80% of the
premium for the medical plan and the lower cost dental plan, with the balance paid by the employee.
(Employees choosing higher cost dental plan options pay 100% of the premium cost difference between the
higher and lower cost plans.) By changing insurance carriers the Village was able to secure a 4.8% reduction
in the cost of health insurance and an 11% reduction in the cost of dental insurance while improving the level
of benefits for the employees in FY 17. 2017 Insurance Premiums Medical Insurance (United Choice) Employee Monthly Premium EmployerMonthly Premium
Employee Only Employee +1 Employee + Family
$ 0.00$ 104.98 $ 215.80
$ 583.24$ 1,003.18$ 1,446.43
Dental Insurance (Humana DHMO) Employee Monthly Premium EmployerMonthly Premium
Employee Only Employee + Family $ 0.00$ 5.74 $ 14.88$ 37.88
Dental Insurance (Humana PPO) Employee Monthly Premium EmployerMonthly Premium
Employee Only Employee + Family $ 16.90$ 57.66 $ 14.88$ 37.88
Vision Insurance (Eye Med) Employee Monthly Premium EmployerMonthly Premium
Employee Only Employee +1 Employee + Family
$ 6.67$ 12.69$ 18.62
$ 0.00$ 0.00$ 0.00
RECOMMENDATION
Administration recommends Council consideration and adoption of the Village’s Comprehensive Pay and
Classification Plan as follows with the above incorporated changes.
Village of North Palm Beach FY 2017 Adopted Budget Page 238 of 297
Comprehensive Pay Plan FY 2017
FISCAL YEAR 2016/2017
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. These 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 as
well as 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 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 pay plan depending upon job classification.
SECTION 4. IMPLEMENTATION
The new Pay Plan will be implemented October 1, 2016. The pay range (grade) of each General Employee
shall remain the same as Fiscal Year 2015/2016. Bargaining unit employees shall receive base wage
increases only in accordance with their respective collective bargaining agreements.
SECTION 5. HIRING PAY RATES
Applicants shall be hired at the minimum rate established for a job class. Exceptions may be authorized by
the Village Manager based on the exceptional qualifications of the appointee or the inability to employ
suitable personnel at the minimum rate.
SECTION 6. MERIT INCREASES
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 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. Contractual provisions will govern bargaining unit employee merit increases.
Village of North Palm Beach FY 2017 Adopted Budget Page 239 of 297
Comprehensive Pay Plan FY 2017
Employees may be granted merit increases from zero to five percent (0-5%) of salary, based upon
documented and demonstrated workplace performance as recommended by their supervisors. All proposed
merit increases shall be submitted to the Human Resources Department for review, consideration and written
approval prior to discussion or delivery to the employee. No employee will be eligible for a merit increase
greater or equal to 4.0% without the approval of the Village Manager. Merit increases are not automatic and
are 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, as follows:
Exceptional Level II $ 1,200.00
Successful Level I to Exceptional Level I $ 900.00
Development Required through Below Standards $ 0.00
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. MERIT INCREASES FOR PART-TIME AND SEASONAL EMPLOYEES
Part-time Employees are employees who work less than thirty (30) hours per week and are paid the hourly
wage as outlined in the attached Pay Plan. Part-time employees are hired at the pay range (grade) minimum
unless otherwise recommended by the Department Director, and approved by the Village Manager. Part-
time employees 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 as a result are only eligible for a merit increase annually based upon their rehire date.
Seasonal Employees are employees hired to work for a defined period not to exceed twenty-six (26) weeks
of any twelve (12) month fiscal year. Seasonal employees, who return after working for the entirety of any
scheduled season, will be eligible for a merit increase at the beginning of the upcoming season. Those
employees who leave employment prior to the end of the season and are later rehired by the Village will be
considered new employees and will not be eligible for a merit increase upon rehire.
SECTION 8. 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 an increase of 10% of their current salary, provided
this amount does not exceed the pay range maximum for the new position. Upon the written
recommendation of the Department Director and with the approval of the Village Manager, employees who
are 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, employees will be placed in the same relative position for the lower
position grade as they 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), employees 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.
Village of North Palm Beach FY 2017 Adopted Budget Page 240 of 297
Comprehensive Pay Plan FY 2017
In the event that employees are transferred to positions with the same pay grade, their rate of pay will remain
the same.
Village Administration retains the right to evaluate and, if appropriate, make personnel classification changes
(reclassifications) in support of providing the most cost effective and efficient delivery of services to the
residents of the Village.
SECTION 9. WORKING AN ASSIGNMENT AT A HIGHER PAY GRADE
General employees who are authorized and directed by the Village Manager or his designee to temporarily
work in an established higher pay grade classification 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 10. OVERTIME/COMPENSATORY TIME
Overtime must be authorized by the Village Manager or Department Director. Unless otherwise specified in
the applicable collective bargaining agreement, overtime is paid to non-exempt employees at one and one-
half (1½) times the hourly rate for all hours worked in excess of forty (40) hours per week. Upon prior
approval of the Department Director 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 (1½) hours for every hour for overtime hours worked. Compensatory time shall accrue to no
more than twenty-four (24) 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 11. BENEFIT ELIGIBILITY
Employees in full-time, budgeted positions 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. Part-time employees who are regularly scheduled to work thirty
(30) or more hours per week or an excess of 1,560 hours within the fiscal year will be eligible for health and
dental insurance in compliance with the Affordable Care Act. Part-time employees working less than thirty
(30) hours per week and Seasonal Employees are not eligible to participate in such plans or to receive
benefits associated with such plans/programs.
SECTION 12. MISCELLANEOUS BENEFITS/INCENTIVES
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 in accordance with their
respective collective bargaining agreements.
Village of North Palm Beach FY 2017 Adopted Budget Page 241 of 297
Comprehensive Pay Plan FY 2017
Long Term Disability Insurance – Employer paid coverage for long-term disability shall continue for all
full-time employees, unless otherwise negotiated.
Life Insurance – The Village life insurance program for all full-time employees shall continue at a level
equivalent to the maximum level allowed by IRS regulations before imputing added employee compensation
($50,000 maximum 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 when recommended by the Department Director and approved by the Village
Manager. Certification incentive pay will be issued as follows:
Certifications requiring continuing education $1,000
Certifications with no continuing education (Exam Required) $500
The maximum number of certifications eligible for the certification incentive will be three (3) per employee.
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 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, employees are required to meet the appropriate renewal and to have the certification
renewed in order to continue receiving the certification incentive pay. In addition, if employees receiving
EMT certification are promoted to a Paramedic position, the EMT certification pay will be removed.
Flexible Spending Account – The Village’s Flexible Spending Account provides employees with the
opportunity to voluntarily set aside tax-deferred compensation for authorized personal expenses such as
medical and child care expenses.
Education Assistance Program – The Education Assistance Program provides a maximum benefit of $5250
per fiscal year. The assistance amount is based on the Florida Resident credit hour rate established by the
State of Florida University System at the time of course enrollment, in conjunction with the cost of the class
and the grade received. Employees must request approval for a course prior to the start of the course (at the
time of enrollment) along with a notarized promissory note and must submit their official grade report within
thirty (30) days of successful completion of the course(s). The Village will make all approved payments
within sixty (60) days of receipt of the required paperwork.
Employee Assistance Program (EAP) - The Village offers an Employee Assistance Program with various
counseling and referral services and currently provides for three (3) free counseling sessions per year for
each employee or qualified dependent.
Village of North Palm Beach FY 2017 Adopted Budget Page 242 of 297
PT FT Class Title Union Pay
Grade NHrly Min Hrly Max An Min An Max
F&B SERVICE PERSONNEL
TIPPED RATE (RESTAURANT)5.03$ 8.06$
TRAINING/OFF PEAK RATE (MINIMUM WAGE)$8.05 $8.05
SNACK BAR RATE 10.34$ 16.54$
BANQUET RATE 22.75$ 22.75$
10 CAMP COUNSELOR NU 100 N 10.34$ 16.54$ 21,500.00$ 34,400.00$
5 DISHWASHER NU 100 N 10.34$ 16.54$ 21,500.00$ 34,400.00$
4 LIBRARY PAGE NU 100 N 10.34$ 16.54$ 21,500.00$ 34,400.00$
11 DRIVING RANGE RANGER NU 100 N 10.34$ 16.54$ 21,500.00$ 34,400.00$
13 RECREATION ASSISTANT NU 100 N 10.34$ 16.54$ 21,500.00$ 34,400.00$
7 GOLF SHOP ATTENDANT NU 100 N 10.34$ 16.54$ 21,500.00$ 34,400.00$
8 OUTSIDE SERVICE ATTENDANT NU 101 N 10.96$ 17.53$ 22,790.00$ 36,464.00$
1 OUTSIDE SERVICE COORDINATOR FPE 101 N 10.96$ 17.53$ 22,790.00$ 36,464.00$
5 LINE COOK NU 101 N 10.96$ 17.53$ 22,790.00$ 36,464.00$
1 CLERICAL SPECIALIST NU 102 N 11.61$ 18.58$ 24,157.40$ 38,651.84$
1 GOLF MEMBER RELATIONS COORDINATOR NU 102 N 11.61$ 18.58$ 24,157.40$ 38,651.84$
20 POOL LIFEGUARD NU 102 N 11.61$ 18.58$ 24,157.40$ 38,651.84$
5 LIBRARY CLERK NU 103 N 12.31$ 19.70$ 25,606.84$ 40,970.95$
1 GROUNDS MAINTENANCE WORKER FPE 103 N 12.31$ 19.70$ 25,606.84$ 40,970.95$
2 STREET MAINTENANCE WORKER FPE 103 N 12.31$ 19.70$ 25,606.84$ 40,970.95$
1 IRRIGATION TECHNICIAN FPE 104 N 13.05$ 20.88$ 27,143.25$ 43,429.21$
1 LIBRARY ASSISTANT FPE 104 N 13.05$ 20.88$ 27,143.25$ 43,429.21$
7 SANITATION COLLECTOR FPE 104 N 13.05$ 20.88$ 27,143.25$ 43,429.21$
1 GOLF SALES & MARKETING REPRESENTATIVE NU 106 N 14.66$ 23.46$ 30,498.16$ 48,797.06$
1 1ST ASSISTANT GOLF PROFESSIONAL NU 106 N 14.66$ 23.46$ 30,498.16$ 48,797.06$
2 EQUIPMENT OPERATOR FPE 107 N 15.54$ 24.87$ 32,328.05$ 51,724.88$
1 SR. IRRIGATION TECHNICIAN FPE 107 N 15.54$ 24.87$ 32,328.05$ 51,724.88$
1 POLICE SERVICE AIDE NU 107 N 15.54$ 24.87$ 32,328.05$ 51,724.88$
11 SANITATION DRIVER/OPERATOR FPE 107 N 15.54$ 24.87$ 32,328.05$ 51,724.88$
12ACCOUNTING CLERK NU 108 N 16.47$ 26.36$ 34,267.73$ 54,828.37$
13ADMINISTRATIVE ASSISTANT NU 108 N 16.47$ 26.36$ 34,267.73$ 54,828.37$
1 KITCHEN MANAGER NU 108 E 20.80$ 33.28$ 43,262.22$ 69,219.56$
2 MECHANIC FPE 108 N 16.47$ 26.36$ 34,267.73$ 54,828.37$
3 TRADES MECHANIC FPE 108 N 16.47$ 26.36$ 34,267.73$ 54,828.37$
3 RECREATION SUPERVISOR FPE 109 N 17.46$ 27.94$ 36,323.80$ 58,118.08$
3 PERMIT & LICENSE TECHNICIAN FPE 109 N 17.46$ 27.94$ 36,323.80$ 58,118.08$
13ADMINISTRATIVE COORDINATOR NU 109 N 17.46$ 27.94$ 36,323.80$ 58,118.08$
1 BANQUET EVENT COORDINATOR NU 109 N 17.46$ 27.94$ 36,323.80$ 58,118.08$
1 CODE COMPLIANCE OFFICER FPE 109 N 17.46$ 27.94$ 36,323.80$ 58,118.08$
1 ZONING COMPLIANCE OFFICER FPE 109 N 17.46$ 27.94$ 36,323.80$ 58,118.08$
2 F&B ASSISTANT MANAGER NU 109 N 17.46$ 27.94$ 36,323.80$ 58,118.08$
3 SR. LIBRARY ASSISTANT FPE 109 N 17.46$ 27.94$ 36,323.80$ 58,118.08$
12 SCHOOL CROSSING GUARD NU 109 N 36,323.80$ 58,118.08$
1 TECHNICAL SUPPORT SPECIALIST NU 109 N 17.46$ 27.94$ 36,323.80$ 58,118.08$
1 MECHANICAL SYSTEMS COORDINATOR FPE 111 N 19.62$ 31.39$ 40,813.42$ 65,301.47$
1 CRIMINAL INTELLIGENCE ANALYST NU 111 N 19.62$ 31.39$ 40,813.42$ 65,301.47$
1 BUILDING CONSTRUCTION INSPECTOR FPE 111 N 19.62$ 31.39$ 40,813.42$ 65,301.47$
1 EXECUTIVE SECRETARY NU 111 N 19.62$ 31.39$ 40,813.42$ 65,301.47$
1 LIBRARIAN FPE 111 N 19.62$ 31.39$ 40,813.42$ 65,301.47$
1 PARKS AND FACILITIES MANAGER NU 111 N 19.62$ 31.39$ 40,813.42$ 65,301.47$
2 ACCOUNTANT NU 112 E 20.80$ 33.28$ 43,262.22$ 69,219.56$
1 LICENSE AND PERMIT SUPERVISOR NU 112 E 20.80$ 33.28$ 43,262.22$ 69,219.56$
3 PUBLIC WORKS SUPERVISOR NU 112 E 20.80$ 33.28$ 43,262.22$ 69,219.56$
continued on next page
(P/T positions shown with F/T annual rate for categorization purposes only)
*All union pay / positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements
Daily Rate $26.11
24 6,539.00$ 34,400.00$ NU 50 N
Village of North Palm Beach FY 2017 Adopted Budget Page 243 of 297
PT FT Class Title Union Pay
Grade NHrly Min Hrly Max An Min An Max
(P/T positions shown with F/T annual rate for categorization purposes only)
*All union pay / positions are shown for categorization purposes only and are subject to ratification of Collective Bargaining Agreements
2 SR. BUILDING CONSTRUCTION INSPECTOR FPE 113 N 22.05$ 35.28$ 45,857.96$ 73,372.73$
1 VILLAGE PLANNER NU 113 E 22.05$ 35.28$ 45,857.96$ 73,372.73$
1 PURCHASING AGENT NU 114 E 23.37$ 37.39$ 48,609.44$ 77,775.10$
1 NETWORK SUPPORT SPECIALIST NU 114 N 23.37$ 37.39$ 48,609.44$ 77,775.10$
1 SENIOR FIRE INSPECTOR NU 115 N 24.77$ 39.64$ 51,526.00$ 82,441.60$
1 DIRECTOR OF GOLF OPERATIONS NU 115 E 24.77$ 39.64$ 51,526.00$ 82,441.60$
1 HR SPECIALIST NU 115 E 24.77$ 39.64$ 51,526.00$ 82,441.60$
1 PURCHASING MANAGER NU 115 E 24.77$ 39.64$ 38,641.20$ 61,838.40$
1 RECREATION SUPERINTENDENT NU 116 E 26.26$ 42.01$ 54,617.56$ 87,388.10$
1 DEPUTY VILLAGE CLERK NU 116 E 26.26$ 42.01$ 54,617.56$ 87,388.10$
1 FINANCE MANAGER NU 118 E 29.50$ 47.21$ 61,368.29$ 98,189.27$
1 DIRECTOR OF LIBRARY NU 118 E 29.50$ 47.21$ 61,368.29$ 98,189.27$
1 BUILDING OFFICIAL NU 119 E 31.27$ 50.04$ 65,050.39$ 104,080.62$
1 VILLAGE CLERK NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
1 DIRECTOR OF HUMAN RESOURCES NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
1 DIRECTOR OF SPECIAL PROJECTS NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
1 DIRECTOR OF COMMUNITY DEVELOPMENT NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
1 DIRECTOR OF INFORMATION TECHNOLOGY NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
1 DIRECTOR OF PARKS & RECREATION NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
1 DIRECTOR OF PUBLIC WORKS NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
1 CALEA MGR/CAPTAIN OF PROFESSIONAL STANDARDS NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
2 POLICE CAPTAIN NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
1 DISTRICT CHIEF NU 122 E 37.95$ 60.73$ 78,944.76$ 126,311.62$
1 FIRE CHIEF NU 123 E 40.61$ 64.98$ 84,470.90$ 135,153.43$
1 DIRECTOR OF FINANCE NU 123 E 40.61$ 64.98$ 84,470.90$ 135,153.43$
1 POLICE CHIEF NU 125 E 46.50$ 74.39$ 96,710.73$ 154,737.17$
1 VILLAGE MANAGER NU 126 E 52.88$ 84.62$ 110,000.00$ 176,000.00$
15 FIREFIGHTER/MEDIC IAFF 202 N 19.58$ 31.33$ 48,876.60$ 78,202.56$
1 DRIVER ENGINEER/EMT IAFF 203 N 20.76$ 33.21$ 51,809.20$ 82,894.72$
2 DRIVER ENGINEER/MEDIC IAFF 204 N 22.00$ 35.20$ 54,917.75$ 87,868.40$
3 FIRE RESCUE LIEUTENANT IAFF 206 N 24.72$ 39.55$ 61,705.58$ 98,728.93$
1 RECORDS CLERK PBA 300 N 20.91$ 33.46$ 43,500.00$ 69,600.00$
22 POLICE OFFICER PBA 302 N 23.50$ 37.60$ 48,876.60$ 78,202.56$
6 POLICE SERGEANT PBA 306 N 29.67$ 47.47$ 61,705.58$ 98,728.93$
132 147
Village of North Palm Beach FY 2017 Adopted Budget Page 244 of 297
Five Year Position History FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 245 of 297
Village Employees by Function FY 2017
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
General Government
Village Manager
Full-Time 2 2 2 2 2 2 2 2 2 4
Part-Time 0 0 0 0 0 0 0 0 0 1
Information Technology
Full-Time 2 2 2 2 3 3 3 3 3 3
Part-Time 0 1 1 1 0 0 0 0 0 0
Human Resources
Full-Time 2 2 2 2 2 2 2 2 2 2
Part-Time 0 0 0 0 0 0 0 1 2 2
Village Clerk
Full-Time 3 3 3 3 3 3 3 3 3 3
Part-Time 0 0 0 0 0 0 0 0 0 0
Finance
Full-time 5 5 5 5 5 5 5 7 7 5
Part-Time 1 1 1 1 1 1 1 0 0 1
Public Works
Full-time 48 38 37 37 37 37 37 35 34 36
Part-Time 0 0 0 0 0 0 0 0 0 0
Police & Fire
Full-time (see detail below) 68 67 67 67 0 0 0 0 0 0
Part-Time (see detail below) 12 11 12 12 0 0 0 0 0 0
Police
Full-time 0 0 0 0 43 43 43 36 36 36
Part-Time 0 0 0 0 12 13 13 13 13 13
Fire Rescue
Full-time 0 0 0 0 24 24 24 24 24 24
Part-Time 0 0 0 0 0 0 0 0 0 0
Community Development and Planning
Full-time 10 9 9 9 8 8 10 11 12 13
Part-Time 1 2 2 2 2 2 1 0 0 1
Leisure Services
Library
Full-time 7 6 6 6 6 6 6 7 7 7
Part-Time 8 10 10 10 10 10 10 9 9 9
Recreation
Full-time 17 9 7 6 6 6 6 6 6 6
Part-Time 42 42 42 43 43 43 43 43 43 43
Country Club
Full-time 18 5 5 7 5 6 8 8 8 8
Part-Time 22 21 21 64 56 54 65 65 65 62
Total # of Employees Budgeted FY Ending 268 236 234 279 268 268 282 275 276 279
Village of North Palm Beach FY 2017 Adopted Budget Page 246 of 297
Capital Improvement Plan FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 247 of 297
Capital Improvement Plan FY 2017
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 ten 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
ten year plan as a part of the annual budgeting process. The first year of the plan is the only year for
which funding is authorized. The remaining nine years of the CIP lists the capital projects that will be
done in the future and their estimated cost…funding requirements are identified, but are not
authorized.
The Village of North Palm Beach defines a “capital outlay” as the cost(s) associated with the acquisition of
land, land improvements, buildings, building improvements, construction in progress, machinery and
equipment, vehicles and infrastructure, and other tangible or intangible assets that are used in operations and
that have an initial useful life extending beyond a single reporting period. Capital assets and infrastructure
are capitalized and depreciated as outlined in the capitalization table below:
Capitalization Threshold Table:
Capitalize and Depreciate
Land Capitalize only
Land improvements $25,000
Building $50,000
Building Improvements $50,000
Construction in Progress Capitalize only
Machinery & Equipment $5,000
Vehicle $5,000
Intangible Assets:
Internally Generated Software $100,000
Purchased Software $25,000
Easements $5,000
Other Intangible Assets $100,000
Infrastructure $250,000
The plan places projects in priority order, and schedules the projects for funding and implementation. As
presented, it is a ten-year forecast that allows the Village to plan ahead for its new capital and renewal and
replacement needs. Programming capital requirements over time can promote better use of the Village’s
financial resources, reduce costs and assist in the coordination of public and private development. Careful
management of its assets keeps the Village poised for flexible and responsive strategic planning that allows
the Village to proactively prepare the groundwork for capital projects so when funding opportunities arise, a
plan is ready to be implemented. By looking beyond year-to-year budgeting and projecting what, where,
when 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.
Village of North Palm Beach FY 2017 Adopted Budget Page 248 of 297
Capital Improvement Plan FY 2017
THE CAPITAL IMPROVEMENT PLAN (CIP)
The result of this continuing planning process is the CIP, which is the Village’s ten-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:
Preserve the past, by investing in the continued upgrade of Village assets and infrastructure;
Protect the present with improvements to Village facilities and infrastructure;
Plan for the future.
Village of North Palm Beach FY 2017 Adopted Budget Page 249 of 297
Capital Improvement Plan FY 2017
CIP CRITERIA & CATEGORIES
The CIP is developed through input by professional staff, citizens of North Palm Beach, and elected Village
officials. There are typically more proposals than can be funded in the ten-year CIP period, so the projects
are evaluated and ranked in order of priority according to the following guidelines:
a) Whether the proposed project is financially feasible, in terms of its impact upon Village budget
potential;
b) Whether the project is needed to protect public health and safety, to fulfill the Village’s legal
commitment to provide facilities and services, or to preserve, achieve full use of, or increase the
efficiency of existing facilities;
c) Whether the project represents a logical extension of facilities and services within a designated
Village Planning Area; and
d) Whether or not the proposed project is consistent with plans of State agencies and the South Florida
Water Management.
Further, the projects are broken down into the following categories:
1. The project is urgent and/or mandated, and must be completed quickly. The Village could face severe
consequences if the project is delayed, possibly impacting the public health, safety, and welfare of the
community, or having a significant impact on the financial well being of the Village. The project
must be initiated or financial/opportunity losses will result.
2. The project is important and addressing it is necessary. The project impacts safety, law enforcement,
public health, welfare, economic base, and/or quality of life in the community.
3. The project would enhance the quality of life and would provide a benefit to the community.
Completion of the project would improve the community providing cultural, recreational, and/or
aesthetic effects.
4. The project would be an improvement to the community, but need not be completed within a ten-year
CIP.
Based on the criteria and category, the project is either included in the CIP or excluded.
CIP POLICIES
The Village will adopt the first year of a multi-year plan for capital improvements, update it annually
and make every attempt to complete all capital improvements in accordance with the plan.
The Village will coordinate the development of the CIP budget with the development of the operating
budget to ensure future operating expenditures and revenues associated with new capital
improvements will be projected and incorporated into the current and future operating budgets.
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 250 of 297
Capital Improvement Plan FY 2017
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 2017, this amounts to $92.40 million (tax base of
$1.8 billion). The Village has no general obligation debt.
CIP FINANCING/FUNDING ALTERNATIVES
Capital improvements may be funded by a variety of means depending on the nature of the project,
availability of funds, and the policies of Village Council. Financing decisions are made based on established
Village policies and available financing options directly related to project timing and choice of revenue
sources. The funding methodology for the CIP is reliant upon available resources including regular
operating funds, funds from grants and user fees, useful life of the improvement, and sharing the costs
between current and future users. While some projects can be delayed until funds from existing revenues are
available, others cannot. The Village explores all options such as ad valorem taxes, grants, developer
contributions, user fees, bonds, loans, and undesignated reserves to fund improvements. The following
financing sources are available to fund the CIP:
Ad Valorem Taxes: The Village does not use these funds as a debt security due largely to the
required electoral approval (voter referendum) prior to issuance. Property taxes are directly linked to
the assessed value of individual property, not to the consumption of specific goods and services.
Non-Ad Valorem Revenues: These types of revenues can be pledged to support various types of
bond issues. Such bonds are similar to general obligation bonds in that proceeds are often used for
general government purposes and repayment is unrelated to the revenue generating capacity of the
project being financed. However, unlike general obligation bonds, non-ad valorem revenue bonds
are payable solely from revenues derived from the pledged revenue (such as sales tax, local option
fuel tax, and the guaranteed portion of municipal sharing).
User Fees and Charges: These revenues include a variety of license and permit fees, facility and
program fees, and fines. They are rarely used as debt security for non-Enterprise Fund capital
projects, but could be a source of direct funding of a small capital improvement.
Enterprise Fund User Fees: These revenues are derived from self-supporting business enterprises
(Country Club) which provide services in return for compensation. The enterprise revenue used to
secure debt is commonly termed “net-revenue” consisting of gross revenues less operating costs.
Note: A written, short-term promise to repay a specified amount of principal and interest on a certain
date, payable from a defined source of anticipated revenue. Usually notes mature in one year or less.
Rarely used by the Village.
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.
Village of North Palm Beach FY 2017 Adopted Budget Page 251 of 297
Capital Improvement Plan FY 2017
Developer Contributions: Monies paid by developers in lieu of land dedications. These
contributions are used for parks and recreational purposes.
Capital Improvement Plan (CIP) Funds: Periodically, General Fund budgetary savings at fiscal year-
end are transferred to the Village’s Capital Projects Fund as “CIP Funds”. These savings roll over
from year to year and are utilized for funding the Ten-Year Capital Improvement Plan (CIP); this
process reduces the impact of the CIP on the Village’s Annual General Fund Budget and millage rate.
Village Council approval is required for both the transfer and use of CIP Funds.
Unassigned Fund Balance: Fund balance that has not been assigned to other funds and has not been
restricted, committed or assigned to specific purposes within the general fund.
Bond: An issuer’s obligation to repay a principal amount on a certain date (maturity date) with
interest at a stated rate. Bonds are distinguishable from notes in that notes mature in a much shorter
time period.
General Obligation Bonds: A bond secured by the full faith and credit of the Village’s ad
valorem taxing power. These are not used by the Village due to the requirement for a
voter referendum.
Revenue Bonds: Bonds payable from a specific revenue source, not the full faith and credit of
an issuer’s taxing power and require no electoral approval. Pledged revenues are often
generated by the operating or project being financed.
The administrative ability to seek and utilize the best possible source, or combination of sources, from the
various alternatives for financing Capital Improvements can maximize the Village’s Capital Improvement
Plan, saving the cost of inefficiencies, which occur from not adequately addressing capital needs. The future
development, growth and general well-being of our citizens are directly related to an affordable and realistic
Capital Improvement Plan.
THE CIP SCHEDULE AND PROJECT LISTS
The CIP includes a comprehensive listing of all projects contained in the Ten-Year CIP. Projects included in
the CIP were evaluated based on the criteria mentioned above. Application of these criteria ensures that each
project recommended for Council consideration does indeed support the policy objectives of the Village’s
long-term planning documents and identifies a basis for scheduling and allocation of resources. The Fiscal
Year 2017-2026 CIP recommends a total investment of $26.56 million in the Village of North Palm
Beach’s capital facilities and equipment during a ten-year period.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 252 of 297
Capital Improvement Plan FY 2017
The first year (2017) is the most active and important year of the CIP. The total budget request for capital
improvements in FY 2017 is $3,394,400; however, $7,000 will be funded in the Country Club Annual
Budget. The remaining amount ($3,387,400) will be funded as follows: $2,590,000 will be funded with
Grant Funds and $797,400 will be funded with CIP Funds. A brief summary of the first year of the plan
(2017) is as follows:
The ten year CIP is presented in the following pages along with the detailed capital project request forms for
the first year of the plan (2017). 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.
Description
Annual
Budget
Grant
Funds
CIP
Fund
Police Vehicle Replacement $78,400
Driving Range Ball Washer $7,000
LPR Cameras 46,000
Village wide Phone System 90,000
Handheld Retroreflectometer (MUTCD) 11,000
Pavement milling attachment for S570 Bobcat 12,000
Sanitation Satellite Collection Vehicle 240,000
Sanitation Satellite Collection Vehicle Storage Area/Structure 50,000
Sanitation Collection Truck 240,000
Village Sidewalks & Crosswalks 30,000
Anchorage Park (Phase II) $2,100,000
Rehab Seawall 400,000
Multipurpose Field Sod Replacement - Anchorage 45,000
Special Event Sod Replacement (Bowl) - Anchorage 45,000
Total $7,000 $2,590,000 $797,400
Village of North Palm Beach FY 2017 Adopted Budget Page 253 of 297
Capital Improvement Plan FY 2017
Ten Year CIP Summary
Fiscal Year Grant Developer Fees Country Club Village Total
FY 2017 $ 2,590,000 $ 0 $ 7,000 $ 797,400 $ 3,394,400
FY 2018
440,000
50,000 798,000 2,940,100 4,228,100
FY 2019 156,000 2,802,500 2,958,500
FY 2020 2,503,500 2,503,500
FY 2021 2,359,700 2,359,700
FY 2022 62,000 2,210,400 2,272,400
FY 2023 1,780,400 1,780,400
FY 2024 20,000 2,191,900 2,211,900
FY 2025 100,000 2,130,900 2,230,900
FY 2026 276,000 2,348,300 2,624,300
Total $ 3,030,000 $ 50,000 $ 1,419,000 $ 22,065,100 $ 26,564,100
Grant $3,030,000
11.41%
Developer Fees
$50,000 0.19%
Country Club
$1,419,000 5.34%
Village, $22,065,100
83.06%
By Funding Source
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 254 of 297
Capital Improvement Plan FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 255 of 297
Department Summaries FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 256 of 297
10-Year CIP (Department Summaries) FY 2017
Country Club
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026 Grand Total
Beverage Cart 15,000 15,000 15,000 45,000
Driving Range Ball Washer 7,000 7,000
Driving Range Cart 11,000 11,000 11,000 33,000
Driving Range Golf Ball
Dispensers 20,000 20,000
Fuel Tank 36,000 36,000
Golf Cart Storage Building 100,000 100,000
Golf Course Drainage 430,000 430,000
Golf Course Greens 330,000 330,000
Golf Maintenance Building 250,000 250,000
Irrigation Controllers 156,000 156,000
Irrigation Pump 12,000 12,000
Grand Total 7,000 798,000 156,000 0 0 62,000 0 20,000 100,000 276,000 1,419,000
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026 Grand Total
Country Club 7,000 798,000 156,000 0 0 62,000 0 20,000 100,000 276,000 1,419,000
Grand Total 7,000 798,000 156,000 0 0 62,000 0 20,000 100,000 276,000 1,419,000
Information Technology
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Backup Software 25,000 25,000
Exchange Email
Server Software 25,000 15,000 40,000
Firewall Upgrades 10,000 10,000
LPR Cameras 46,000 30,000 70,000 50,000 50,000 60,000 306,000
Microsoft Office
2016 40,000 30,000 70,000
Village wide Phone
System 90,000 90,000
Virtualization 40,000 40,000
Grand Total 136,000 70,000 120,000 90,000 60,000 75,000 30,000 0 0 0 581,000
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Village 136,000 70,000 120,000 90,000 60,000 75,000 30,000 0 0 0 581,000
Grand Total 136,000 70,000 120,000 90,000 60,000 75,000 30,000 0 0 0 581,000
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 257 of 297
10-Year CIP (Department Summaries) FY 2017
Library
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Automated Logic HVAC Controls 20,000 20,000
Computer Lab & Office Renovation 50,000 50,000
Front Lobby Renovation 50,000 50,000
Grand Total 0 70,000 50,000 0 0 0 0 0 0 0 120,000
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Village 70,000 50,000 120,000
Grand Total 0 70,000 50,000 0 0 0 0 0 0 0 120,000
Community Development
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Department
Relocation 100,000 100,000
Vehicle
Replacement 20,000 23,000 92,000 135,000
Grand Total 0 0 120,000 0 0 0 23,000 92,000 0 0 235,000
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Village 0 0 120,000 0 0 0 23,000 92,000 0 0 235,000
Grand Total 0 0 120,000 0 0 0 23,000 92,000 0 0 235,000
Village Hall
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
HVAC System Replacement 110,000 110,000
Roof Replacement 152,000 152,000
Resurface Parking Area 85,000 85,000
Grand Total 0 0 0 0 0 0 152,000 195,000 0 0 347,000
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Village 0 0 0 0 0 0 152,000 195,000 0 0 347,000
Grand Total 0 0 0 0 0 0 152,000 195,000 0 0 347,000
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 258 of 297
10-Year CIP (Department Summaries) FY 2017
Police
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Vehicle Replacement 78,400 111,600 159,500 163,500 150,700 148,400 151,400 146,400 146,400 125,500 1,381,800
Boat Engine
Replacement 36,000 50,000 86,000
Radar Trailer 50,800 50,800
Grand Total 78,400 147,600 159,500 163,500 200,700 148,400 151,400 146,400 146,400 176,300 1,518,600
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Village 78,400 147,600 159,500 163,500 200,700 148,400 151,400 146,400 146,400 176,300 1,518,600
Grand Total 78,400 147,600 159,500 163,500 200,700 148,400 151,400 146,400 146,400 176,300 1,518,600
Public Safety Building
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Automated Logic HVAC Controls 90,000 90,000
Emergency Generator 350,000 350,000
HVAC System Replacement 135,000 135,000
Roof Replacement 310,000 310,000
Grand Total 0 90,000 0 0 0 0 310,000 135,000 0 350,000 885,000
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Village 0 90,000 0 0 0 0 310,000 135,000 0 350,000 885,000
Grand Total 0 90,000 0 0 0 0 310,000 135,000 0 350,000 885,000
Fire Rescue
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Breathing Air
Compressor 50,000 50,000
Cardiac Monitor/
Defibrillator 67,000 67,000 134,000 268,000
Hydraulic
Extrication Tools 67,000 67,000
Self‐contained
Breathing
Apparatus 200,000 200,000
Thermal Imaging
Camera 35,000 35,000
Vehicle
Replacement 0 35,000 600,000 0 250,000 500,000 35,000 250,000 500,000 2,170,000
Grand Total 0 102,000 600,000 117,000 250,000 500,000 102,000 134,000 450,000 535,000 2,790,000
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Village 0 102,000 600,000 117,000 250,000 500,000 102,000 134,000 450,000 535,000 2,790,000
Grand Total 0 102,000 600,000 117,000 250,000 500,000 102,000 134,000 450,000 535,000 2,790,000
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 259 of 297
10-Year CIP (Department Summaries) FY 2017
Parks & Recreation
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Automated Logic HVAC
Controls 17,500 17,500
Vehicle Replacement 30,000 30,000 70,000 130,000
LED Marquee Sign 65,000 65,000
Electric Cabinet
Replacement 11,000 11,000
Lightning Detection
System 30,000 15,000 45,000
Pool Heater 70,000 70,000
Pool Chlorination Feeder 15,000 15,000
Park Equipment 45,000 45,000 45,000 45,000 45,000 225,000
Anchorage Park ‐ Phase 2 2,100,000 2,100,000
Anchorage Park ‐ Rehab
Seawall 400,000 400,000
Kiddie Pool Renovation 200,000 200,000
Community Center
Asphalt Jogging Trail 150,000 150,000
Anchorage Park Asphalt
Jogging Trail 140,000 140,000
Tennis Court Drainage
System 45,000 45,000
Tennis Court LED Lighting 35,000 35,000
Community Center
Storage Building
Expansion 50,000 50,000
Community Center
Canopy 65,000 65,000
Community Center
Revitalization 250,000 250,000
Anchorage Park North
Shore Stabilization 25,000 25,000
Lakeside Park Irrigation
System Conversion 25,000 25,000
Reroute Asphalt
Parkways at Lakeside Park 25,000 25,000
Resurface Parking Areas 350,000 350,000
Reconstruct Boat Ramp 75,000 75,000
Tennis Court Fence
Replacement 60,000 60,000
Anchorage Park ‐ Sod
Replacement 90,000 90,000
Grand Total 2,590,000 1,148,500 0 395,000 60,000 190,000 30,000 60,000 85,000 105,000 4,663,500
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Developer Fees 50,000 50,000
Grant 2,590,000 440,000 3,030,000
Village 658,500 395,000 60,000 190,000 30,000 60,000 85,000 105,000 1,583,500
Grand Total 2,590,000 1,148,500 0 395,000 60,000 190,000 30,000 60,000 85,000 105,000 4,663,500
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 260 of 297
10-Year CIP (Department Summaries) FY 2017
Public Works
Project Description
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Vehicle Replacement 480,000 637,000 388,000 521,000 257,000 257,000 0 97,500 40,000 2,677,500
Village wide Sidewalks
& Crosswalks 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 300,000
SSV Storage Area /
Structure 50,000 50,000
Asphalt Resurfacing‐
Streets / Alleys 450,000 450,000 450,000 450,000 350,000 350,000 350,000 350,000 250,000 3,450,000
Service Alley Wall 100,000 100,000 200,000
Boat Storage Lot
Relocation 200,000 200,000
Public Works Vehicle
Work Bay 50,000 50,000
Storm water Drainage
System Maintenance 370,000 370,000 270,000 270,000 270,000 270,000 270,000 270,000 2,360,000
Public Works Complex
Construction 332,000 332,000 332,000 332,000 332,000 332,000 332,000 332,000 2,656,000
Monet Road Seawall
Rehab 450,000 450,000
Western Communities
Street Lighting 350,000 350,000 300,000 1,000,000
Handheld
Retroreflecttometer
(MUTCD) 11,000 11,000
Pavement Milling
Attachment 12,000 12,000
Earman River Irrigation
Pump Station 100,000 100,000
Jet‐N‐Vac Trailer 150,000 150,000
Articulated Boom Lift 60,000 60,000
Currotto Can
Automated Collector 25,000 25,000 30,000 80,000
John Deere
Combination 58,000 58,000
Vehicle Lift 5,000 5,000
New Holland Tractor 58,000 58,000
Village Christmas Tree 25,000 25,000
Bobcat S570 52,500 52,500
Grand Total 583,000 1,802,000 1,753,000 1,738,000 1,789,000 1,297,000 982,000 1,429,500 1,449,500 1,182,000 14,005,000
Funding Source
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
Grand
Total
Village 583,000 1,802,000 1,753,000 1,738,000 1,789,000 1,297,000 982,000 1,429,500 1,449,500 1,182,000 14,005,000
Grand Total 583,000 1,802,000 1,753,000 1,738,000 1,789,000 1,297,000 982,000 1,429,500 1,449,500 1,182,000 14,005,000
Village of North Palm Beach FY 2017 Adopted Budget Page 261 of 297
Capital Request Forms FY 2017
Note: The projects listed below don’t have a significant impact on the Village’s operating budget. The
majority of the projects are considered maintenance of infrastructure or equipment replacement or
purchase.
Golf
Fund:Country Club Department:Golf Operations
Project Title:Driving Range Ball Washer Division:N/A
Description/Detail:Driving Range Ball Washer: Equipment used to pre-soak and clean thousands of dirty range balls to be loaded into range dispensers daily.
Capital Account (Check Appropriate):
X Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410) Construction & Major Re novation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
X Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price 7,000.00 7,000.00$
Increased safety Plus: Installation or other costs - -$
Construction/Major Improvement Less: Trade-in or other discount - -$
Other (Please specify)Net Purchase Cost 7,000.00$ 7,000.00$
Estimated Useful Life in Years:
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 7,000.00$ Village Lease
1 Easy Picker Keep as backup ball washer Grant Developer Fees
Ball Washer Debt Service Other
Operating Impact: Other Comment:
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
4 Machinery & Equipment 5,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
Golf ball washer will be used to maintain the condition of the range balls used on a daily
basis. By removing mud and debris from the balls, others will be able to properly utilize
range balls after purchase and use them for practice on the range. Ball washer will
streamline the cleaning process and extend the life expentancy of the range balls
purchased for use.
No significant impact.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 262 of 297
Capital Request Forms FY 2017
Information Technology
Fund:General Fund Department:Information Techhnology
Project Title:LPR Cameras - Phase II Division:N/A
Description/Detail:License plate recognition cameras and processors - Phase II
Capital Account (Check Appropriate):
X Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410) Construction & Major Re novation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested:
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price - 42,000.00$
X Increased safety Plus: Installation or other costs - 4,000.00$
Construction/Major Improvement Less: Trade-in or other discount - -$
Other (Please specify)Net Purchase Cost -$ 46,000.00$
Estimated Useful Life in Years:5 - 7 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 46,000.00$ Village Lease
Grant Developer Fees
Debt Service Other
Operating Impact: Other Comment:
No significant impact.
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
4 Machinery & Equipment 5,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 263 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Information Techhnology
Project Title:Village Phone System Division:N/A
Description/Detail:Replacement of Village Phone System
Capital Account (Check Appropriate):
X Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410) Construction & Major Re novation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested:
X Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price - 90,000.00$
Increased safety Plus: Installation or other costs - -$
Construction/Major Improvement Less: Trade-in or other discount - -$
Other (Please specify)Net Purchase Cost -$ 90,000.00$
Estimated Useful Life in Years:5-7 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 90,000.00$ Village Lease
Grant Developer Fees
Debt Service Other
Operating Impact: Other Comment:
No significant impact.
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
4 Machinery & Equipment 5,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 264 of 297
Capital Request Forms FY 2017
Police
Fund:General Fund Department:Police Department
Project Title:Vehicle Replacement Division:N/A
Description/Detail:Replace (1) marked police vehicle
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
X Automotive (#66410) Construction & Major Re novation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price 39,200.00 39,200.00$
Increased safety Plus: Installation or other costs - -$
Construction/Major Improvement Less: Trade-in or other discount - -$
Other (Please specify)Net Purchase Cost 39,200.00$ 39,200.00$
Estimated Useful Life in Years:7 yrs / 100,000 miles
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 39,200.00$ Village Lease
2007 Crown Vic Auction Grant Developer Fees
#213 Debt Service Other
Operating Impact: Other Comment:
No significant impact.
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 265 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Police Department
Project Title:Vehicle Replacement Division:N/A
Description/Detail:Replace (1) marked police vehicle
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
X Automotive (#66410) Construction & Major Re novation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price 39,200.00 39,200.00$
Increased safety Plus: Installation or other costs - -$
Construction/Major Improvement Less: Trade-in or other discount - -$
Other (Please specify)Net Purchase Cost 39,200.00$ 39,200.00$
Estimated Useful Life in Years:7 yrs / 100,000 miles
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 39,200.00$ Village Lease
2004 Dodge Durango Auction Grant Developer Fees
#221 Debt Service Other
Operating Impact: Other Comment:
No significant impact
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 266 of 297
Capital Request Forms FY 2017
Public Works
Fund:General Fund Department:Public Works
Project Title:Handheld Retroreflectometer (MUTCD)Division:Streets & Grounds
Description/Detail:
Capital Account (Check Appropriate):
X Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410) Construction & Major Re novation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price 11,000.00 11,000.00$
Increased safety Plus: Installation or other costs -
Construction/Major Improvement Less: Trade-in or other discount - -$
X Other (Please specify)Net Purchase Cost 11,000.00$ 11,000.00$
See explanation below in "Other Comment"
Estimated Useful Life in Years:8 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 11,000.00$ Village Lease
Grant Developer Fees
Debt Service Other
Operating Impact: Other Comment:
No significant impact
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
4 Machinery & Equipment 5,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
In January 2008, the second revision of the MUTCD was released. It introduces
language establishing minimum retroreflectivity levels that must be maintained for traffic
signs. All agencies must implement a sign assessment and management program. Public
Works Streets & Grounds Division will be responsible for developing and administring a
sign assessment & management program to maintain sign visibility.
Handheld sign retroreflectometer designed for use in the field. It is designed to measure the retroreflection (RA ) of road signs and other materials.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 267 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Public Works
Project Title:Pavement Milling Attachment Division:Streets & Grounds
Description/Detail:Pavement milling attachment for Public Works S570 Skid Steer Bobcat.
Capital Account (Check Appropriate):
X Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410) Construction & Major Re novation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price 12,000.00 12,000.00$
Increased safety Plus: Installation or other costs -
Construction/Major Improvement Less: Trade-in or other discount - -$
X Other (Please specify)Net Purchase Cost 12,000.00$ 12,000.00$
See explanation below in "Other Comment"
Estimated Useful Life in Years:8 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 12,000.00$ Village Lease
Grant Developer Fees
Debt Service Other
Operating Impact: Other Comment:
No significant impact
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
4 Machinery & Equipment 5,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
Cut and mill concrete and asphalt with the controlled removal process of a milling
attachment. The attachment will allow Public Works staff to complete larger and
permanent pothole patches in roadways and alleys. Public Works historically has only
been equipped for temporary repairs.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 268 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Public Works
Project Title:Villagewide Sidewalks & Crosswalks Division:Streets & Grounds
Description/Detail:Villagewide sidewalk and crosswalk repairs
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410)X Construction & Major Renovation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price 30,000.00 30,000.00$
X Increased safety Plus: Installation or other costs -
Construction/Major Improvement Less: Trade-in or other discount - -$
Other (Please specify)Net Purchase Cost 30,000.00$ 30,000.00$
Estimated Useful Life in Years:20 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 30,000.00$ Village Lease
Grant Developer Fees
Debt Service Other
Operating Impact: Other Comment:
No significant impact
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
1 Land Improvement 25,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
Public Works proposes the rehabilitation and/or replacement of deficient public sidewalk
throughout the Village based on a needs assessment. The assessment prioritizes work in
order of public health and safety, maintaining pedestrian pathways, reducing annual
operating maintenance, and aesthetic value.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 269 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Public Works
Project Title:Sanitation Satellite Collection Vehicle Division:Sanitation
Description/Detail:Purchase satellite collection vehicles for Sanitation Division.
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
X Automotive (#66410) Construction & Major Re novation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested: 6
X Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price 40,000.00 240,000.00$
Increased safety Plus: Installation or other costs -
Construction/Major Improvement Less: Trade-in or other discount - -$
Other (Please specify)Net Purchase Cost 40,000.00$ 240,000.00$
Estimated Useful Life in Years:8 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 240,000.00$ Village Lease
Grant Developer Fees
Debt Service Other
Operating Impact: Other Comment:
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
Necessary purchase to maintain sidedoor sanitation service.
Some reduced maintenance costs but no significant impact
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 270 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Public Works
Project Title:Sanitation Satellite Collection Vehicle Storage Area Division:Sanitation
Description/Detail:Covered storage structure for satellite collection vehicles.
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410)X Construction & Major Renovation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested: 1
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price 50,000.00 50,000.00$
Increased safety Plus: Installation or other costs -
Construction/Major Improvement Less: Trade-in or other discount - -$
X Other (Please specify)Net Purchase Cost 50,000.00$ 50,000.00$
See explanation below in "Other Comment"
Estimated Useful Life in Years:7-10 yrs
Replaced item(s):Funding Source (List Amount):
Item Disposition Method 50,000.00$ Village Lease
Grant Developer Fees
Debt Service Other
Operating Impact: Other Comment:
No significant impact
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
2 Building 50,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
Covered structure will extend the life of the satellite collection vehicles by reducing the
equipment unnecessary exposure to weather conditions. Industry life expectancy is 7 to
10 years if well maintained. Life expectancy is 5 to 7 years in exposed and heavy use
conditions.
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 271 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Public Works
Project Title:Sanitation Collection Truck Division:Sanitation
Description/Detail:Rear-Load Sanitation Collection Truck.
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
X Automotive (#66410) Construction & Major Renovation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
X Scheduled replacement Number of units requested: 1
X Present equipment obsolete
X Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price 260,000.00 260,000.00$
Increased safety Plus: Installation or other costs - -$
Construction/Major Improvement Less: Trade-in or other discount - -$
Other (Please specify)Net Purchase Cost 260,000.00$ 260,000.00$
Estimated Useful Life in Years:10 Years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method X Village Lease
Grant Developer Fees
Debt Service Other
Operating Impact:Other Comment:
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? 5 year CIP?
5 Vehicle 5,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
The Sanitation Division Rear-Load Packer Collection trucks have served well beyond their
reasonable service life. To provide greater flexibility and insure our capability to continue the
Village’s unique sanitation collection service, the Public Works Department proposes the
incremental replacement of the rear-load packer trucks. This conversion will reduce annual
operating expenses and expedite collect times.
Some reduced maintenance costs but no significant impact
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 272 of 297
Capital Request Forms FY 2017
Parks & Recreation
Fund:General Fund Department:Parks & Recreation
Project Title:Anchorage Park Phase 2 Division:Recreation
Description/Detail:Continue with the renovation of Anchorage Park
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410)X Construction & Major Renovation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested:
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price - 2,100,000.00$
Increased safety Plus: Installation or other costs - -$
X Construction/Major Improvement Less: Trade-in or other discount - -$
X Other (Please specify)Net Purchase Cost -$ 2,100,000.00$
Estimated Useful Life in Years:20 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method Village Lease
2,100,000.00 Grant Developer Fees
Debt Service Other
Operating Impact:Other Comment:
Upgrades use of park but no significant impact This is the construction work for Anchorage Park Phase 2. This request is contingent
on the securing of State or Federal grants to defray the cost of the project.
Phase 2 concentrates on the marina ramp, dry storage, kayak launch, seawall
and north end trail.
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
1 Land Improvement 25,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
See explanation below in "Other Comment"
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 273 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Parks & Recreation
Project Title:Anchorage Park Phase 2 (Multi-purpose field)Division:Recreation
Description/Detail:Regrassing of existing multi-purpose field
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410)X Construction & Major Renovation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested:
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price - 45,000.00$
X Increased safety Plus: Installation or other costs - -$
X Construction/Major Improvement Less: Trade-in or other discount - -$
X Other (Please specify)Net Purchase Cost -$ 45,000.00$
Estimated Useful Life in Years:20 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method Village Lease
1 replacement of multi-purpose field grass 45,000.00 Grant Developer Fees
Debt Service Other
Operating Impact:Other Comment:
This is the construction work for Anchorage Park Phase 2. This request is contingent
on the securing of State or Federal grants to defray the cost of the project.
Phase 2 concentrates on the marina ramp, dry storage, kayak launch, seawall,
multi-purpose fields and north end trail.
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
1 Land Improvement 25,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
Upgrades field use opportunities at Anchorage Park but no significant impact
See explanation below in "Other Comment"
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 274 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Parks & Recreation
Project Title:Anchorage Park Phase 2 (Special Events Field)Division:Recreation
Description/Detail:Resodding of existing special events field
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410)X Construction & Major Renovation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested:
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price - 45,000.00$
X Increased safety Plus: Installation or other costs - -$
X Construction/Major Improvement Less: Trade-in or other discount - -$
X Other (Please specify)Net Purchase Cost -$ 45,000.00$
Estimated Useful Life in Years:20 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method Village Lease
1 replacement of multi-purpose field grass 45,000.00 Grant Developer Fees
Debt Service Other
Operating Impact:Other Comment:
This is the construction work for Anchorage Park Phase 2. This request is contingent
on the securing of State or Federal grants to defray the cost of the project.
Phase 2 concentrates on the marina ramp, dry storage, kayak launch, seawall,
multi-purpose fields and north end trail.
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
1 Land Improvement 25,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
Upgrades field use opportunities at Anchorage Park but no significant impact
See explanation below in "Other Comment"
continued on next page
Village of North Palm Beach FY 2017 Adopted Budget Page 275 of 297
Capital Request Forms FY 2017
Fund:General Fund Department:Parks & Recreation
Project Title:Anchorage Park Phase 2 (Seawall rehab)Division:Recreation
Description/Detail: Rehab of existing seawall at the Anchorage Park marina
Capital Account (Check Appropriate):
Machinery & Equipment (#66490) Audio, Visual, Comm. Systems (#66440)
Furniture & Fixtures (#66430) Playground & Outside Equipment (#66422)
Computer Hardware & Software (#66415) Office Equipment (#66420)
Automotive (#66410)X Construction & Major Renovation (#66210)
Other Capital (#66000) Developer Fees Capital Purchase (#66005)
Purpose of Expenditure (Check Appropriate): Cost:
Scheduled replacement Number of units requested:
Present equipment obsolete
Replace worn-out equipment Per Unit Total
Improve procedures, records, etc. Purchase Price - 400,000.00$
Increased safety Plus: Installation or other costs - -$
X Construction/Major Improvement Less: Trade-in or other discount - -$
X Other (Please specify)Net Purchase Cost -$ 400,000.00$
Estimated Useful Life in Years:20 years
Replaced item(s):Funding Source (List Amount):
Item Disposition Method Village Lease
1 removal of existing seawall 400,000.00 Grant Developer Fees
Debt Service Other
Operating Impact:Other Comment:
This is the construction work for Anchorage Park Phase 2. This request is contingent
on the securing of State or Federal grants to defray the cost of the project.
Phase 2 concentrates on the marina ramp, dry storage, kayak launch, seawall
and north end trail.
Capital Check (Please enter your selection # from the choices provided below):
Enter Selection # Capital Category Capitalization Threshold Capital Outlay? CIP?
1 Land Improvement 25,000 Yes Include in CIP
Selection #:Capital Category: Capitalization Threshold:
1 Land Improvement 25,000
2 Building 50,000
3 Building Improvement 50,000
4 Machinery & Equipment 5,000
5 Vehicle 5,000
6 Infrastructure 250,000
7 Intangible Asset - Purchased Software 25,000
Maintains the integrity of the seawall but no significant impact
See explanation below in "Other Comment"
Village of North Palm Beach FY 2017 Adopted Budget Page 276 of 297
Statistics FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 277 of 297
Statistics FY 2017
Operating Indicators by Function / Program (Last Ten Fiscal Years)
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016*
PUBLIC WORKS
Sanitation
(Tons of Refuse Collected) 12,085 11,974 10,667 10,165 9,962 10,065 10,720 10,720 11,167 10,368
No. of collection units for solid
waste (residential) 7,152 7,163 7,214 7,070 7,071 7,076 7,471 7,616 7,618 7,615
Number of vehicles maintained 104 104 110 110 98 98 111 98 98 102
Number of repair overlays
completed (miles) 2 3 2.5 2.71 - - - - - -
POLICE
Number of arrests by police
officers 545 549 448 402 260 211 216 238 293 214
Number of traffic citations issued 4,269 5,520 6,305 4,951 2,564 2,566 1,254 2,799 3,407 2,228
FIRE RESCUE
EMS average response times
(minutes) 4.73 5.17 5.01 5.12 5.19 5.26 5.11 5.10 5.05 5.03
Number of EMS calls 1,034 1,114 1,214 1,146 1,179 1,326 1,296 1,110 1,499 1280
COMMUNITY DEVELOPMENT
AND PLANNING
Building Department - Number of
Permits 1,875 1,619 1,548 1,744 1,616 1,835 2,480 2,103 3,920 3407
Number of code enforcement
violations 1,617 729 613 391 575 817 790 887 769 942
Number of code violations
brought to board/magistrate
(Calendar Yr End) 126 115 73 38 72 100 62 28 56 55
RECREATION
Number of community events
presented 24 23 28 28 38 49 37 53 57 51
Number of registrants in athletic
programs 1,600 1,400 1,125 1,005 1,260 1,311 2,074 1,439 1,389 1379
LIBRARY
Library - Number of Volumes 42,372 33,122 35,681 39,277 40,658 43,340 44,966 46,546 47,339 48,659
OTHER GOVERNMENT
Country Club
Number of Golf Members 579 389 297 354 298 283 262 250 255 265
Number of Tennis Members 171 171 180 184 173 162 190 194 193 183
Source: Village of North Palm Beach
U.S. Census Bureau
Property Appraiser
* Data presented through July 31, 2016
Village of North Palm Beach FY 2017 Adopted Budget Page 278 of 297
Statistics FY 2017
Principal Employers (***)
2015** 2006**
Percentage Percentage
of Total of Total
Employer Employees Employment Employees Employment
Palm Beach County School Board 21,656 3.12% 21,616 3.49%
State Government 7,470 1.08% 7,858 1.27%
Federal Government 6,658 0.96% 6,180 1.00%
Palm Beach County Government 5,930 0.85% 6,594 1.06%
Tenet Health Care Corp 4,595 0.66% 4,794 0.77%
NextEra Energy (Florida Power & Light) 4,005 0.58% 2,850 0.46%
Hospital Corporation of America
(HCA) (1) 3,476 0.50% 5,200 0.84%
Veterans Health Administration 2,700 0.39% 1,350 0.22%
Florida Alantic University 2,529 0.36% 2,825 0.46%
Jupiter Medical Center 2,195 0.32% 1,400 0.23%
Bethesda Memorial Hospital 2,150 0.31% 1,604 0.26%
Boca Raton Regional Hospital (2) 2,500 0.36% 1,700 0.27%
Office Depot 2,000 0.29% 1,750 0.28%
The Breakers Hotel 2,000 0.29% 1,800 0.29%
Florida Crystals (Headquarters) 1,900 0.27% 2,000 0.32%
Boca Raton Resort & Club 1,292 0.19% 2,200 0.36%
U.S. Sugar Corp 900 0.13% 2,100 0.34%
Total 73,956 10.66% 73,821 11.92%
Source: Business Development Board of Palm Beach County, floridajobs.org
* Employer: Palm Beach County; Information is not available for the Village of North Palm Beach.
** Percentage of total employment is calculated using Palm Beach County’s available labor force in each of
the perspective years
*** FY 2016 data is not available – FY 2006 & FY 2015 data presented
Notes:
(1) Formerly Columbia Palm Beach Health Care Systems, Inc.
(2) Formerly Boca Raton Community Hospital
Village of North Palm Beach FY 2017 Adopted Budget Page 279 of 297
Statistics FY 2017
Net Assessed Value and Estimated Actual Value of Taxable Property (Last Ten Fiscal Years)
Real Property
Fiscal
Year
Ended
Sept 30,
Tax
Roll
Year
Residential
Property
Commercial
Property
Personal
Property
Total Net
Market -
Assessed
Value
Total
Direct
Tax
Rate
2008 2007 1,744,202,888 229,300,592 43,735,861 2,017,239,341 6.1000
2009 2008 1,575,367,916 230,599,951 41,471,282 1,847,439,149 6.6977
2010 2009 1,394,954,867 221,443,121 40,552,276 1,656,950,264 6.9000
2011 2010 1,295,097,223 210,844,220 38,261,607 1,544,203,050 6.9723
2012 2011 1,265,549,795 189,284,601 33,303,512 1,488,137,908 6.9723
2013 2012 1,254,302,880 195,770,816 30,033,151 1,480,106,847 6.9723
2014 2013 1,287,481,785 203,512,929 33,792,851 1,524,787,565 6.8731
2015 2014 1,355,969,888 214,484,701 34,077,944 1,604,532,533 7.3300
2016 2015 1,453,735,176 232,020,936 36,939,006 1,722,695,118 7.3300
2017* 2016 1,548,259,410 259,406,515 40,375,769 1,848,041,694 7.3300
Note:
Assessed values are established by the Palm Beach Property Appraiser's office as of
January 1, each year.
Assessments were increased to 100% of market value as of 1980
Property in the Village is reassessed each year. Property is assessed at actual value; therefore
the assessed values are equal to actual value. Tax rates are per $1,000 of assessed value.
Values are equal to actual value. Tax rates are per $1,000 of assessed value.
Source: *Palm Beach County Property Appraiser Preliminary Information is presented
Village of North Palm Beach FY 2017 Adopted Budget Page 280 of 297
Statistics FY 2017
Capital Asset Statistics by Function/Program (Last Ten Fiscal Years)
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016*
Function/Program:
General Government
No. of General Government
Buildings 11 11 23 23 23 23 23 23 23 23
Public Works
Square Miles 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18 5.18
Miles of Streets 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 32.30**
Number of Street Lights (within
corp surroundings) 425 513 513 513 513 513 513 513 513 513
Public Safety
Fire:
Number of Stations 1 1 1 1 1 1 1 1 1 1
Number of Fireman & Officers 0 0 0 0 0 0 0 0 0 0
Number of
Firemen/Paramedics/EMTs 23 23 23 23 23 22 22 22 22 23
Number of Fire Captains 0 0 0 0 0 1 1 1 1 1
Police/EMS Protection:
Number of Stations 1 1 1 1 1 1 1 1 1 1
Number of Policemen & Officers 32 32 31 31 31 28 28 28 28 28
Number of Police Captains 0 0 0 0 0 2 2 2 2.5 2.5
EMS Protection 0 0 0 0 0 0 0 0 0 0
Leisure Services
Recreation
Number of Parks 4 4 4 4 4 4 4 4 4 4
Public Tennis Courts 2 2 2 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 42,372 33,122 35,681 39,277 40,658 43,340 44,966 46,546
47,339
48,659
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 0 0 0 1 1 1 1 1 1 1
Snack Bar 0 0 0 1 1 1 1 1 1 1
Source: Village of North Palm Beach
** Preliminary 2016 information is presented
** A Centerline Miles Study was completed during FY 2016 and the number of NPB Village centerline miles from the report is
presented.
Village of North Palm Beach FY 2017 Adopted Budget Page 281 of 297
Statistics FY 2017
Ratios of Outstanding Debt by Type (2015 and 9 years ago presented ***)
Governmental Activities
Business-
type
Activities
Fiscal Year Percent of
Ended Loans Capital Loans Capital
Median
Personal Per
Sept 30, Payable Leases Payable Leases Total Income (1) Capita
2006 4,941,765 209,224 5,185,978 10,336,967 17.20% 786.20
2007 4,280,842 81,100 5,026,895 9,388,837 14.67% 715.61
2008 3,605,639 40,097 4,662,833 192,892 8,501,461 12.92% 692.64
2009 2,250,000 - 4,383,033 97,049 6,730,082 10.14% 583.15
2010 - - 4,090,284 235,176 4,325,460 6.74% 371.64
2011 - - 3,844,928 173,084 4,018,012 *6.26% **345.22
2012 - - 3,608,294 106,933 3,715,227 5.98% 303.51
2013 - - 3,357,875 396,055 3,753,930 6.28% 305.37
2014 - - 3,096,925 274,471 3,371,396 5.32% 266.62
2015 2,824,987 147,767 2,972,754 4.87% 234.94
Note: Details regarding the Village's outstanding debt may be found in the notes to the financial statements.
* 2010 Median Household Income was used for calculation - 2011 Income was not available due to agency software upgrades
** 2010 Population was used for calculation - 2011's Population was not available due to agency software upgrades
*** 2015 data presented. 2016 data is not available.
N/A Data not available.
Village of North Palm Beach FY 2017 Adopted Budget Page 282 of 297
Statistics FY 2017
Principal Property Taxpayers (2015 & 2006 Presented *)
2015 2006
Percentage Percentage
of Total of Total
Village
Net
Village
Net
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayers Value Rank Value Value Rank Value
Old Port Cove Equities, Inc 29,886,172 1 1.86%
Greater Fla Inv CO 25,530,387 1 1.53%
Olen Residential Realty 23,629,696 2 1.47% 16,800,000 3 1.01%
Florida Power & Light 18,677,604 3 1.16%
Wolfchase Associates, LLC 10,000,000 6 0.60%
Sanctuary Bay Trust Corporation 18,581,936 4 1.16% 13,200,300 5 0.79%
New Country Motor Cars 13,020,939 5 0.81%
CFO2 Palm Beach III LP 12,501,222 6 0.78%
Domani Devolopment, LLC 11,690,020 7 0.73% 22,867,125 2 1.37%
Old Port Cove Holdings, Inc 9,987,421 8 0.62% 11,242,451 7 0.68%
Crystal Tree Property Owners 9,500,000 9 0.59% 16,465,781 4 0.99%
Chouest, Gary 8,217,716 10 0.51%
Riverside National Bank of
Florida 6,153,244 8 0.37%
Village Shoppes at US 1, LLC 5,500,000 9 0.33%
701 US One Inc 5,160,153 10 0.31%
Total $155,692,726 9.69% $132,919,441 7.98%
Source: PBC Appraiser
Note: Assessed values are established by the Palm Beach Property Appraiser's offices as of January 1, each year.
* 2016 data is not available
Village of North Palm Beach FY 2017 Adopted Budget Page 283 of 297
Statistics FY 2017
Property Tax Levies and Collections (Last Ten Fiscal Years)
Collected within
the Fiscal Year Total Collections
of the Levy Tax Collections to Date
Fiscal
Year
Ending
Sept 30,
Tax
Roll
Year
Total Taxes
Levied for
Fiscal Year Amount
Percent
of Levy
Collections in
Subsequent
Years Amount
Percent
of Levy
2007 2006 12,624,307 11,802,457 93.49% 228,352 12,030,809 95.30%
2008 2007 12,360,135 11,546,732 93.42% 333,756 11,880,488 96.12%
2009 2008 12,401,519 11,530,384 92.98% 349,642 11,880,026 95.79%
2010 2009 11,564,281 10,683,829 92.39% 284,004 10,967,833 94.84%
2011 2010 10,793,319 10,097,289 93.55% 298,514 10,395,803 96.32%
2012 2011 10,424,715 9,992,145 95.85% 15,616 10,007,761 96.00%
2013 2012 10,358,172 9,948,550 96.05% 36,366 9,984,916 96.40%
2014 2013 10,503,598 10,097,763 96.14% 57,493 10,155,256 96.68%
2015 2014 11,761,223 11,350,738 96.51% 14,777 11,365,515 96.64%
2016* 2015 12,627,355 12,197,736 96.60% 57,133 12,254,869 97.05%
Source: Palm Beach Country Property Appraiser
* Information available from the PBC Tax Collector is presented
Village of North Palm Beach FY 2017 Adopted Budget Page 284 of 297
Statistics FY 2017
Property Tax Rates – Direct and Overlapping Governments (Last Ten Fiscal Years)
Overlapping Rates (1)
Fiscal
Year
Tax Roll
Year
Village of
NPB
General
Operations
PBC School
District
Palm Beach
County
Special
Districts
Total Direct
and
Overlapping
Rates
2008 2007 6.1000 7.3560 3.9813 2.1308 19.5681
2009 2008 6.6977 7.2500 3.9660 2.2570 20.1707
2010 2009 6.9000 7.9830 4.5614 2.4934 21.9378
2011 2010 6.9723 8.1540 4.9960 2.5549 22.6772
2012 2011 6.9723 8.1800 4.9925 2.3433 22.4881
2013 2012 6.9723 7.7780 4.9902 2.3154 22.0559
2014 2013 6.8731 7.5860 4.9852 2.2280 21.6723
2015 2014 7.3300 7.5940 4.9729 2.1732 22.0701
2016 2015 7.3300 7.5120 4.9277 2.0974 21.8671
2017* 2016 7.3300 7.0700 4.9142 2.0203 21.3345
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.
* Available Proposed Millage Rates for Fiscal Year 2017 are presented
Village of North Palm Beach FY 2017 Adopted Budget Page 285 of 297
Appendix FY 2017
Village of North Palm Beach FY 2017 Adopted Budget Page 286 of 297
Acronyms FY 2017
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
GIS………………………………………………………………………Geographical Information System
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
ULDC…………………………………………………………………...Unified Land Development Code
Village of North Palm Beach FY 2017 Adopted Budget Page 287 of 297
Glossary FY 2017
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.
Assigned Fund Balance:
Fund Balance reporting category which refers
to amounts a government intends to issue for a
specific purpose.
Audit:
A test of management’s accounting system to
determine the extent to which internal
accounting controls are both available and
being used. It concludes in a written opinion
of its findings.
Available Fund Balance:
Funds remaining from the prior year which are
available for appropriation and expenditure in
the current year.
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Glossary FY 2017
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 or revenue
classified by major function and category.
Capital Improvement Plan (CIP):
A multi-year plan of proposed capital outlays
to be incurred each year over a period of ten
years to meet capital needs arising from the
Village’s long-term needs.
Capital Outlay:
The cost(s) associated with the acquisition of
land, land improvements, buildings, building
improvements, construction in progress,
machinery and equipment, vehicles and
infrastructure, and other tangible or intangible
assets that are used in operations and that have
an initial useful life extending beyond a single
reporting period.
Capital Projects Fund:
Type of Governmental Fund established to
account for the acquisition or construction of
major capital facilities, other than those
accounted for in proprietary or trust funds.
Comprehensive Annual Financial Report
(CAFR):
Prepared at the close of each fiscal year to
show the actual audited condition of the
Village’s funds and serve as the official public
record of the Village’s financial status and
activities.
Committed Fund Balance:
Fund Balance reporting category which refers
to amounts that can only be used for specific
purposes pursuant to constraints imposed by
formal action of the government’s highest
level of decision-making authority.
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Glossary FY 2017
Consumer Price Index (CPI):
A statistical description of price levels
provided by the United States Department of
Labor. The index is used as a measure of the
increase in the cost of living.
Contingency:
An appropriation of funds to cover unforeseen
events that occur during the fiscal year.
Contractual Services:
A cost related to a legal agreement.
Cost-of-Living Adjustment (Market
Adjustment):
An increase in salaries to offset the adverse
effect of inflation on compensation.
Debt Limit:
The maximum amount of gross or net debt
which is legally permitted.
Debt Ratios:
Comparative statistics showing the
relationship between the issuer’s outstanding
debt and such factors as its tax base, income or
population.
Debt Service:
Principal and interest requirements on
outstanding debt according to a predetermined
payment schedule.
Deficit:
The excess of the liabilities of a fund over its
assets. The excess of expenditures over
revenues during an accounting period.
Defined Benefit Plan:
A pension plan that has terms specifying the
amount of benefits to be provided after
separation of employment; to be distinguished
from a defined contribution plan in which the
plan specifies the amount of the contribution
to the plan.
Department:
A major work unit or functional unit having
related activities aimed at accomplishing a
major service or regulatory program for which
the Village is responsible.
Depreciation:
The decrease in value of physical assets due to
use and the passage of time.
Division:
A section of a department or government that
is responsible for dealing with a particular area
of policy or administration, or a particular task
or function.
Economic Development:
The process of attracting new businesses by
use of incentives or innovative financing
methods.
Effectiveness:
Producing a decided, decisive or desired
effect.
Efficiency:
Effective operation as measured by a
comparison of production with cost.
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.
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Glossary FY 2017
Enterprise Fund:
A self supporting fund used to account for
operations that provide a service to citizens
financed primarily by a user charge. Net
income is sufficient for capital maintenance,
public policy, management control,
accountability or other purposes.
Environmental Protection Agency (EPA):
The Federal agency charged with protecting
human health and with safeguarding the
natural environment: air, water, and land.
Evaluation and Appraisal Report (EAR):
A State-mandated report which evaluates how
successful a community has been in addressing
major community land-use planning issues
through implementation of its comprehensive
plan.
Expenditures:
Decreases in net financial resources.
Expenditures include current operating
expenses which require the current or future
use of net current assets, debt service and
capital outlay.
Federal Emergency Management
Association (FEMA):
Agency of the US Government tasked with
Disaster Mitigation, Preparedness, Response &
Recovery planning.
Fiduciary Funds:
Trust and/or agency funds used to account for
assets held by the Village in a trustee capacity
or as an agent for individuals, private
organizations, other governments, and/or other
funds.
Fines and Forfeitures:
Revenues derived from penalties imposed for
the commission of statutory offenses, violation
of lawful administrative rules and regulations
and for neglect of official duty; for example,
confiscated property.
Fiscal Year (FY):
A twelve month period of time to which the
annual budget applies and at the end of which
a government determines its financial position
and results of operations. The fiscal year for
the Village is October 1 to September 30.
Fixed Assets:
Assets of a long-term character which are
intended to continue to be held or used, such
as land, buildings, improvements other than
buildings, and machinery and equipment.
Florida Department of Environmental
Protection (FDEP):
A federal agency charged with proposing and
enforcing environmental law.
Florida Department of Transportation
(FDOT):
The agency charged with the establishment,
maintenance, and regulation of public
transportation in the state of Florida.
Florida Department of Revenue (FDOR):
The lead agency in state government for the
collection of general tax administration.
Florida League of Cities (FLC):
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.
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Glossary FY 2017
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.
General Revenue:
The revenues of a government other than those
derived from and retained in an enterprise.
Generally Accepted Accounting Principles
(GAAP):
Uniform minimum standards of/and guidelines
for financial accounting and reporting. They
govern the form and content of the basic
financial statement of an entity. GAAP
encompasses the conventions, rules, and
procedures necessary to define accepted
accounting principles at a particular time.
They include not only broad guidelines of
general application, but also detailed practices
and procedures.
Geographical Information System (GIS):
Total tool and mapping technique that
connects databases to maps. It combines
layers of information about where things are
located with descriptive data about those
things and their surroundings.
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.
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Glossary FY 2017
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.
Long-Term Debt:
Debt liability due after one year or longer.
Major 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 Millage Rate:
The maximum millage that a county or
municipality may levy with a simple majority
vote of the governing body; other voting
requirements will allow a municipality to
adopt a millage rate in excess of the maximum
millage rate.
Mill:
The property tax rate which is based on the
valuation of property. A tax rate of one mill
produces one dollar of taxes on each $1,000 of
assessed property valuation.
Millage:
Property tax levy stated in terms of dollars and
cents for every thousand dollars of assessed
property value.
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Glossary FY 2017
Mission:
The mission statement is a brief summary of
why a program exists and what it is trying to
achieve. It tells what the department does,
who they do it for and why. The statement is
specific enough to describe the program’s
purpose but general enough to last into the
future.
Modified Accrual Basis:
The accrual basis of accounting adopted for
the governmental fund type. In this basis of
accounting, expenditures are recognized when
the goods or services are received and
revenues, such as taxes, are recognized when
measurable and available to pay expenditures
in the current period.
MUNIS:
The Village’s financial software system
Municipality:
A primarily urban political unit having
corporate status and usually powers of self-
government.
National Incident Management System
(NIMS):
Core set of doctrine, concepts, principles,
terminology, and organizational processes that
enable effective, efficient, and collaborative
incident management across all emergency
management and incident response
organizations and disciplines.
Non-major Fund:
A fund that does not meet the definition of a
major fund (see definition for major fund).
Non-operating Expenses:
Expenses which are not directly related to the
fund’s primary service activities.
Non-operating Revenues:
Revenues which are incidental to, or by-
products of, the fund’s primary service
activities.
Non-spendable Fund Balance:
Fund Balance reporting category which
includes amounts that are not in a spendable
form or are required to be maintained intact.
Objective:
A simply stated, readily measurable statement
of the aim of expected accomplishment within
the fiscal year.
Operating Budget:
Plans of current expenditures and the proposed
means of financing them. The annual
operating budget is the primary means by
which most of the financing acquisition,
spending and service delivery activities of a
government are controlled. The use of an
annual operating budget is required by law.
Operating Expenses:
Expenses which are directly related to the
fund’s primary service activities.
Operating Revenues:
Funds that the government received as income
to pay for ongoing operation. Includes such
items as taxes, fees from specific services,
interest earnings and grant revenues.
Ordinance:
A formal legislative enactment by the
governing board of a municipality. If it is not
in conflict with any higher form of law, such
as a state statute or constitutional provision, it
has the full force and effect of law within the
boundaries of the municipality to which it
applies.
Original Budget:
The first complete appropriated budget which
is approved at the second public hearing in
September.
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Glossary FY 2017
Other Financing Sources:
Governmental fund general long-term debt
proceeds, operating transfers out, and material
proceeds of fixed asset dispositions. Such
amounts are classified separately from
revenues.
Other Post-Employment Benefits (OPEB):
Post-Employment Benefits other than pension
benefits. OPEB consist primarily of health
care benefits, and may include other benefits
such as life insurance, long term care and
similar benefits.
Part-Time:
Employees who work less than 30 hours per
week and are not entitled to full-time
employee benefits.
Pension Fund:
Account for the accumulation of resources to
be used for retirement benefit payments to the
Village’s employees.
Performance Measure:
Data collected to determine how effective
and/or efficient a program is in achieving its
objectives.
Personnel Costs:
Costs directly associated with employees,
including salaries and fringe benefits.
Property Tax:
A tax levied on the assessed value of real
property. This tax is also known as Ad
Valorem Tax.
Proprietary Fund Types:
Account for activities that are common in the
private sector, which the government operates
in a manner similar to their counterparts in the
commercial world. The primary source of
revenues for this fund type is user charge.
Proprietary funds can be classified into two
fund types; enterprise funds and internal
service funds.
Public Hearing:
An open public meeting called by a recipient
government to provide all residents (without
regard to taxpaying, voting status, or handicap)
with an opportunity to offer written and oral
comments regarding the subject to be
discussed.
Purchase Order:
A document which authorizes the delivery of
specified merchandise or the rendering of
certain services.
Reclassification:
The moving of an existing position from one
personnel classification to another based upon
the different performance of duties.
Reserves:
A portion of the fund balance or retained
earnings legally segregated for specific
purposes.
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.
Restricted Fund Balance:
Fund Balance reporting category which
includes amounts constrained to specific
purposes by their providers.
Retained Earnings:
An equity account reflecting the accumulated
earnings of an Enterprise or Internal Service
fund.
Retirement Benefit Multiplier:
The rate applied to the average compensation
multiplied by the employee’s years of accrual
service to yield the amount payable under the
normal retirement pension.
Village of North Palm Beach FY 2017 Adopted Budget Page 295 of 297
Glossary FY 2017
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.
Tax:
A compulsory charge levied by a
governmental unit for the purpose of raising
revenue. These revenues are used to pay for
services or improvements provided for the
general public benefit.
Taxable Value:
The assessed value of property minus the
homestead exemption and any other
exemptions which may be applicable.
Temporary Position:
A position that is filled for a specific period of
time, is not permanent in nature, and does not
qualify for regular Village benefits.
Trust Funds:
Funds used to account for assets held by a
government in a trustee capacity for
individuals, private organizations, other
government and/or other funds.
Truth in Millage (TRIM) :
The Florida TRIM serves to formalize the
property tax levying process by requiring a
specific method of tax rate calculation, form of
notice, public hearing requirements and
advertisement specifications prior to the
adoption of a budget tax rate.
Unassigned Fund Balance:
Fund balance that has not been assigned to
other funds and has not been restricted,
committed or assigned to specific purposes
within the general fund.
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Glossary FY 2017
United Land Development Code (ULDC):
Consolidates development-related regulations
into a single unified development code that
represents a more consistent, logical,
integrated and efficient means of controlling
development.
User Charges:
The payment of a fee for direct receipt of a
public service by the party benefiting from the
service.
Utility Taxes:
Taxes imposed by the Village on each and
every purchase of a public service within the
corporate limits of the Village. Public services
include electricity, gas, fuel oil, telephone
services and telecommunications.
Village of North Palm Beach FY 2017 Adopted Budget Page 297 of 297