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TOWN OF PALM BEACH

TENTATIVE - SUBJECT TO REVISION

Town Manager’s Office


SPECIAL TOWN COUNCIL MEETING AGENDA

TOWN COUNCIL CHAMBERS THURSDAY, JULY 16, 2015

9:30 AM


  1. CALL TO ORDER AND ROLL CALL

    Mayor Gail L. Coniglio Michael J. Pucillo, President

    Richard M. Kleid, President Pro Tem Danielle Moore

    Penelope D. Townsend Robert N. Wildrick


  2. PLEDGE OF ALLEGIANCE


  3. APPROVAL OF AGENDA


  4. COMMUNICATIONS FROM CITIZENS – 3 MINUTE LIMIT


  5. TOWN MANAGER’S OVERVIEW OF THE PROPOSED FY16 BUDGET [Thomas G. Bradford, Town Manager]


    1. General Fund


    2. Debt Service Fund


    3. Capital Improvement Funds

      1. Pay As You Go Capital Improvement Program

      2. Accelerated Capital Improvement Program

      3. Coastal Protection Program


        Post Office Box 2029 * 360 South County Road * Palm Beach, Florida 33480 Telephone (561) 838-5410 * Facsimile (561) 838-5411 * townmanager@townofpalmbeach.com

    4. Recreation Enterprise Fund

      1. RESOLUTION NO. 95-2015 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Amending Recreation Department Fees for the Fiscal Year 2016 and Granting Authority to the Director of Recreation to Modify Daily Tennis and Golf Fees, When Necessary, To Maximize Revenue During Underused Times.

        [Beth Zickar, Recreation Director]


    5. Internal Service Funds

      1. Health Insurance

      2. Risk Management

      3. Equipment Replacement Fund


    6. Trust and Agency Funds

      1. Pension Funds

      2. OPEB Trust


    7. Review of General Fund and Recreation Fund Program Revenues and Expenditures for FY2016.


  6. RESOLUTION NO. 91-2015 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County Florida, Approving a Proposed Operating Millage Rate of 3.3779 for the Tentative Fiscal Year 2016 Budget; Approving the Computed Rolled Back Millage Rate of 3.1184 to be Provided to the Property Appraiser in Accordance with F.S. 200.065; Establishing the Date, Time and Place of the First and the Final Budget Hearings to Consider the Proposed Millage Rates and Tentative Fiscal Year 2016 Budget and Directing the Town Manager to Transmit this Information to the Property Appraiser of Palm Beach County in Accordance with the Requirements of F.S. 200.065.

    [Thomas G. Bradford, Town Manager]


  7. RESOLUTION NO. 89-2015 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Worth Avenue Improvement Project; Establishing the Estimated Assessed Cost Against the Properties that will be Benefitted Thereby; Directing the Town Manager to Prepare an Updated Assessment Roll; Establishing a Public Hearing to Consider Approval of the Assessment Rolls and Reimposition of the Maintenance Assessments and their Collection Pursuant to the Uniform Assessment Collection Act; Directing the Provision of Notice; and Providing for an Effective Date.

    [Jay Boodheshwar, Deputy Town Manager]


  8. RESOLUTION NO. 90-2015 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Peruvian Avenue Improvement Project; Establishing the Estimated Assessed Cost Against the Properties that will be Benefitted Thereby; Directing the Town Manager to Prepare an Updated Assessment Roll; Establishing a Public Hearing to Consider Approval


    7/16/15, STCM budget 2

    of the Assessment Rolls and Reimposition of the Maintenance Assessments and their Collection Pursuant to the Uniform Assessment Collection Act; Directing the Provision of Notice; and Providing for an Effective Date.

    [Jay Boodheshwar, Deputy Town Manager]


  9. RESOLUTION NO. 94-2015 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Establishing the Non-Ad Valorem Assessment Rates for Commercial Solid Waste Collection; Providing an Effective Date.

    [H. Paul Brazil, Director of Public Works]


  10. ANY OTHER MATTERS


  11. ADJOURNMENT


PLEASE TAKE NOTE:


The progress of this meeting may be monitored by visiting the Town’s website (www.townofpalmbeach.com) and clicking on “Meeting Audio” in the left column. If you have questions relative to this feature, please contact the Office of Information Systems (561) 227- 6315.


Disabled persons who need an accommodation in order to participate in the Town Council Meeting are requested to contact the Town Manager’s Office at 838-5410 or through the Florida Relay Service by dialing 1-800-955-8770 for voice callers or 1-800-955-8771 for TDD callers, at least two (2) working days before this meeting.


7/16/15, STCM budget 3



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TOWN OF PALM BEACH LETTER OF TRANSMITTAL

Fiscal Year Budget 2015-2016


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July 10, 2015


TOWN OF PALM BEACH


Honorable Mayor, Town Council and Citizens


Submitted herewith is the Annual Budget and Financial Plan for the Town of Palm Beach for the fiscal year commencing October 1, 2015 (FY2016). Expenditures from all operating, capital projects, and debt service funds, are expected to total $162,945,101. This proposed budget is of note in that the proposed property tax rate providing revenue to the General Fund is recommended to be reduced to (3.2760), a 3.81% millage rate decrease. The taxable value for FY16 has been estimated by the Property Appraiser to be

$14,687,090,837, 9.74% over FY15. In preparing this proposed budget, staff has tried to adequately address the needs of the Town, while at the same time minimizing the impact to Town taxpayers.


This budget was prepared keeping five important concepts foremost: 1) that the budget is a policy document and must facilitate understanding and policy analysis by elected officials and the general public; 2) the level of service that the Town provides its residents and visitors should not be compromised; 3) the plan for routine replacement of major capital equipment must be maintained; 4) the long range plan for funding capital improvements must be updated; and 5) unappropriated fund balances should be maintained at sufficient levels.

·

FY16 Townwide Budget Priorities


At the May 12, 2015 and the June 9, 2015, Town Council meetings, the Town Council adopted the Townwide budget priorities for FY16. The top 3 budget priorities adopted are as follows:


  1. Continue with adoptions of the 10 Year Beach Management Program. FY2016 goals include sand placement in Reaches 7 and 8, extend Corps disposal area in Reach 2 and begin multi-year groin rehabilitation process. Re-assess plan to consider dredge vs mined sand. How to pay for groins and set timelines. Results of EIS. This budget includes an additional

    $1,500,000 for the Coastal Program. In the Coastal Management Fund section of the document, you will find


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    summarized financing options for Town Council consideration.

  2. Target annual operating expenditures that would result in a millage rate that would result in $0 increase for homestead property owners. Adopting this proposed budget will exceed this goal.

3. Develop a financing plan for the Townwide underground utilities project. Staff will be working on this goal throughout the coming year.


The Annual Budget and Financial Plan for the Town of Palm Beach covers the funds which are reviewed herein in the following order:

  1. General Fund

  2. Debt Service Fund

  3. Capital Improvement Fund

  4. Coastal Management Fund

  5. Accelerated Capital Improvement Program Fund

  6. Recreation Enterprise Fund

  7. Internal Service Funds

  8. Trust Funds


Budget Format


This letter of transmittal is designed to provide for an understanding and policy analysis of the FY16 budget for the elected officials and public. The Annual Budget Document provides additional detailed information for all revenue and expenditure categories and has been prepared in a program format. Each program contains historical and proposed expenditure information and a narrative description of what services are provided. In this way, elected officials are able to understand and concentrate on the very important policy questions necessary to consider when reviewing the annual budget such as: Is this the level of service that citizens expect? Are taxpayers willing to pay the cost of providing this level of public service? How are the Town’s long-term capital and financial needs of the Town being addressed?


General Fund


The General Fund is the primary operating fund of the Town. It is the only fund which utilizes ad valorem (property) taxes as a revenue source. The proposed millage rate is 3.2760 which is less than the FY 15 rate of 3.4058 representing a 3.81% millage rate


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decrease and a 5.05% increase over the rolled back rate of 3.1184.


General Fund expenditures are proposed to increase by 4.68% over FY15. This increase includes an additional $1,500,000 transfer to the Coastal Management Fund. If this increase had not been included, the General Fund budget would have increased by 2.45% over FY15. Highlights of the FY16 budget include:


  1. Based upon the Property Appraiser's Preliminary Certification issued July 1, 2015, existing property taxable values in the Town have risen 9.74% over the prior year.

  2. Staff is proposing an increase in EMS fees. (See details in Annual Budget Document under the Fire-Rescue tab)

  3. Forfeiture funds of $136,000 from the Defined Contribution Program have been included as a revenue source to offset FY16 Defined Contribution Costs.

  4. A total of 4.91 new FTE positions have been included in the budget, 3.5 in the General Fund.

  5. Merit increases are included in the budget as well as a 2% increase in the pay ranges.

  6. The pension increase includes an additional $291,855 contribution to begin to fund the Retirement Fund experience study increases including the costs of the new mortality tables required by the State to be used in the actuarial assumptions. The ultimate increases are projected to be $875,564.

  7. The Defined Contribution total includes the Town discretionary 4% increase for a total of an 8% Town match to employee contributions.

  8. Funding for Health Insurance has remained flat for FY16 and is in keeping with the findings of our consultant Willis.

  9. The budget includes funding for new capital equipment purchases in the Police and Fire-Rescue Departments. These items include:

    1. Opticom devices for the major intersections, which automate a green light for emergency vehicles ($114,000)

    2. Opticom emergency response units, for 20 police vehicles ($76,000)

    3. StarChase Pursuit Management Systems which deploys tracking devices onto fleeing vehicles ($16,800) 10)$5,000 has been allocated for civility training for all Town boards and commission members.

  1. Additional Funding (an increase of 3% or $30,000) for the transfer to the Capital Improvement Fund to begin to build up reserves for future capital projects once the bond proceeds have been spent and to adjust for inflation.

  2. An increase in the transfer to the Debt Service Fund of $165,462 for principal and interest payments on the Town’s bonds. 13)A reduction of $397,000 in the transfer to the OPEB trust fund due to positive experience reflected in the actuarial study.


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Revenues

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In the General Fund, total revenues are expected to increase by $3,147,051 (4.68%) from the adopted FY15 budget. The changes by revenue type are shown on the table below.



Revenue


FY2015


FY2016

FY15 vs. FY16

Difference

%

Change

Ad Valorem Taxes

$43,424,300

45,709,164

$2,284,864

5.26%

Non Ad Valorem Taxes

7,937,500

8,005,000

67,500

0.85%

Licenses & Permits

6,835,600

7,103,320

267,720

3.92%

Intergovernmental

1,079,750

1,085,437

5,687

0.53%

Charges for Services

3,573,600

3,867,388

293,788

8.22%

Fines and Forfeitures

1,210,000

1,284,000

74,000

6.12%

Investment Earnings

578,694

700,000

121,306

20.96%

Miscellaneous

221,000

323,500

102,500

46.38%

Interfund Transfers

885,000

785,000

-100,000

-11.30%

Transfers For Contingency and Compensated Absences


1,549,900


1,579,586


29,686


1.92%

Total Revenues

$67,295,344

$70,442,395

$3,147,051

4.68%

Ad Valorem Revenue

The proposed FY16 budget contains an increase in property tax revenues of 5.26% sufficient to cover increases in operating expenses and an additional $1,500,000 transfer to the Coastal Management Fund. A comparison of the proposed millage rate versus the Town Council goal and Rolled-Back Millage rate are shown in the chart on the following page:


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Taxable Value $14,687,090,837

FY16 $0 Increase for Rolle Proposed Homestead Mill

Millage Rate 3.2

760

3.3779 3.1184

Tax Revenue $45,709,164

$47,130,948 $43,510,213

Percentage Increase/Decrease from FY15 -3.81%

-0.82% -8.4

4%

Ad Valorem Tax Examples for Property Valued at $1 Million

Homestead Property

Homestead Value Increased by 0.8% $1,0

08,000

$1,008,000 $1,008,000

Town Taxes

$3,138

$3,236

$2,987

Increase/(Decrease) over FY15

$(98)

$0

$(249)

d-Back age


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Non Ad Valorem Revenue

Total non ad valorem revenues (excluding transfers of fund balance) are anticipated to increase by $862,187 from the FY15 revenue budget. The differences by revenue type are described in detail, as follows:



Fund Balance

As of September 30, 2014, the Town’s unassigned General Fund balance was $22,298,680. Town policy requires that the General Fund maintain an unassigned fund balance of 25% of budgeted operating expenditures (General Fund budget less coastal transfer). This requires a minimum unassigned fund balance of $15,629,586 for the FY15 budget. Therefore, the Town’s unassigned General Fund balance was

$6,669,094 above the policy required minimum for FY15. The Town Council recently authorized a budget amendment to transfer

$6,600,000 from unassigned fund balance to the Coastal Fund. The FY16 proposed budget includes a transfer of $1,579,586 from fund balance reserves to fund the following items: contingency reserve ($944,686) and compensated absence payouts ($634,500). The compensated absence payouts will come from the compensated absence reserve. The contingency transfer will come from the Town’s unassigned General Fund balance. The General Fund Unassigned fund balance is conservatively estimated to be approximately $19,500,000 on October 1, 2015 which is over the required FY16 minimum of $16,005,622.


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Personnel Complement

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The total proposed personnel complement (for all funds Townwide) for FY16 is 365.09 full-time equivalent personnel (FTEP), which is an increase of 4.91 FTEP from the adopted FY15 budget. This includes the following position changes: An additional Human Resource Analyst, a Zoning Technician, an Engineering Technical Support Specialist, an upgrade from part time to full time for a mechanic position, a Crew Foreman/Irrigation Specialist at the Par 3, various part time adjustments in the Recreation Enterprise fund allocation and adjustments to the allocations to the internal service and trust funds to more appropriately allocate the true cost of the services provided by the Finance Department and Human Resources. A chart of the FTEP by department is shown on the table below:


Department/Fund

FY12

FY13

FY14

FY15

FY16

Town Manager

5.10

5.10

5.10

5.10

5.00

Information Systems

6.00

6.00

6.00

8.00

8.00

Human Resources

4.52

4.38

4.38

4.63

5.13

Finance

17.95

17.64

18.14

18.64

18.56

Planning, Building & Zoning

26.75

26.25

26.25

27.25

28.25

Fire-Rescue

82.90

79.90

75.90

75.90

75.90

Police

103.85

104.35

103.35

103.35

103.35

Public Works

86.85

88.02

88.04

87.04

88.54

Recreation Enterprise Fund

25.71

25.80

26.71

26.04

27.55

Coastal Management Fund

0.00

0.00

0.00

1.00

1.00

Risk Fund

1.00

1.00

1.00

1.00

1.16

Health Fund

0.80

0.79

0.79

0.79

0.97

OPEB Trust

0.72

0.73

0.73

0.73

0.90

Retirement Fund

0.50

0.71

0.71

0.71

0.79

Total Authorized Positions

362.65

360.67

357.10

360.18

365.09

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OTHER FUNDS


Below are highlights from the budgets for other Town funds. Additional information can be found at the tabs in the back of the Budget Document behind the General Fund information. The Town’s other funds include: Debt Service, Capital Improvement Funds, Recreation Enterprise Fund, Internal Service Funds (Health, Risk, Equipment Replacement), and Trust Funds (Pension and OPEB Trust).

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Debt Service Funds (205, 206)


The Debt Service Funds provide for the payment of principal and interest on the Town’s outstanding bonds. During FY10, the Town authorized the issuance of $57,035,000 for a portion of the Town’s Accelerated Capital Improvement Program (ACIP) and refunding all of the Town’s existing debt. In addition, bonds totaling $14,770,000 were issued for the Worth Avenue Commercial District Project. In 2013, the Town issued $55,590,000 for the second phase of the ACIP, “bondable” coastal projects, and the Town’s portion of the Par 3 clubhouse project.


The Town’s outstanding debt as of September 30, 2015 is shown below:


Outstanding Principal Year Balance @ September

Issued 30, 2015 Purpose

2010A

$51,950,000

First Phase of the ACIP and Refund Outstanding Debt.

2010B

$11,845,000

Worth Avenue Commercial District Project

2013

$54,690,000

Second Phase of ACIP, Bondable Coastal, and Par 3 Clubhouse

Total

$118,485,000


As of September 30, 2015, the Town’s net bonded debt will amount to 16% of the legal limit of $734,354,542 (5% of preliminary FY16 taxable value of $14,687,090,837).


The 2010A and 2013 Series Revenue Bonds debt service is funded from non-ad valorem revenues. A portion of each ($204,100) is funded through the Recreation Enterprise Fund for the Town’s portion of the Par 3 golf course and clubhouse renovation, and a portion is funded through the Coastal Management Fund ($731,163). The non-ad valorem revenue transfer from the General Fund for FY15 is $6,265,462.


The 2010B Series Revenue Bonds debt service appropriation of $775,678 is funded through non ad valorem assessments on the property owners within the Worth Avenue Assessment District.


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Capital Improvement Funds (307, 309, 310, 311, 312, 314)

For FY16 the following assignments of the CIP transfer are included in the proposed Pay As You Go capital budget:


We are proposing an additional $30,000 or (3%) increase per year for funding to the Capital Improvement Fund to begin to build up the reserve in this fund for future capital projects and to acknowledge inflationary impacts to construction projects.


Projects that are to be funded in FY16 from the Bond Proceeds Fund for the ACIP program are listed under the Capital Funds tab.


Coastal Management

The Coastal Management Fund (309) is used in part to fund the construction costs of the coastal projects. The details of the FY16 budget for Coastal Management can be found in the Annual Budget Document. This plan has been updated by Public Works to include estimates for future projects based upon current costs. We are proposing to increase the transfer from the General Fund by $1,500,000 more than the original planned 3% increase. The recent Mid-Town and Phipps projects were both significantly over budget. In order to fund the future projects, without having to borrow, additional funding is needed for this fund. Included in the budget document are 5 tables showing 1) The original funding plan, 2) Funding plan with updated budget and no increase in planned coastal funding, 3) Funding plan showing the effect of the additional $1.5 million appropriation and; 4) Funding plan showing the addition of $1.5 million and the estimated reimbursements from Palm Beach County. 5) Funding plan showing the addition of $1.5 million in FY16, and additional $1.5 Million in FY17 and an additional $1 million in FY18. While the additional $1.5 million FY16 increase including County participation begins to eliminate the out year deficits, we are still in the red, which is why the 5th table is provided showing additional funding in future years. These tables and the 10 year budget does not include any additional funding for the groin rehabilitation program.

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Recreation Enterprise Fund (403)


The Recreation Enterprise Fund (REF) comprises all municipal recreational activities and facilities in the Town, including the Par 3 Golf Course, the Seaview Park and Phipps Ocean Park Tennis Centers, the Recreation Center, and the Town Docks.


Revenue

Overall, staff is projecting an increase in FY2016 recreation revenue of 8.4% from the FY2015 budget for the Recreation Enterprise Fund (REF). At the Special Town Council meeting on July 16, 2015, staff will propose fee increases consisting of "across the board" and tactically determined fees.


Tennis projections are slightly higher for FY2016. The focus remains on increasing participation and no fee increases are being proposed. Tennis has experienced an increase in participation this year and this trend is expected to continue in FY2016 despite a general decline in tennis participation locally and nationally.


Recreation Center revenues for FY2016 are expected to experience a slight increase. The revenue focus for the Recreation Center will be on developing new programs and increasing participation. Modest fee increases to individual activities will be in effect for the upcoming fiscal year, but staff is not recommending changes to building rental rates, as building rentals are a service to residents.


Projected Town Docks revenues for FY2016 are expected to be higher. Staff is recommending an across the board dockage fee increase of 3% for annual, seasonal and transient customers. The overall increases should not affect our place in the market.


Golf Course revenue projections are expected to increase in FY2016. Staff is recommending minor increases in the winter season regular rate (of $1.00 per round) and club rentals. Staff is also recommending increases to single and double adult annual passes for residents and nonresidents. The continued demand for tee times indicates these increases to fees will be tolerated and not affect either the volume of play or the Par 3’s place in the market. Also, the food and beverage operations in the clubhouse provide an important source of revenue.


Expenditures

The FY2016 REF budget represents an increase of 6.9% from the FY2015 budget. The Par 3 Golf Course expenses are expected to increase


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    1. % due to the proposed addition of a Crew Foreman/Irrigation Specialist (1.00 FTE). This position is necessary due to an 80% increase in play at the golf course which has resulted in greater wear and tear of the course requiring greater attention and staffing needed to maintain the quality of the greens. The management of the enhancements made to the irrigation/fertigation system during the renovation and increased level of activity on the course exceeds what a single full-time person can manage. The facility is open 7 days a week and currently there is no relief for the Superintendent to handle emergency repairs, delegate supervision of contracted staff or other operational duties.


      The Docks expenses will increase 7.4% due to anticipated retirement payout and an adjustment to group insurance estimates for covered employees. Tennis and the Recreation Center budgets will see minor increases of 0.6% and 1.1% respectively.


      The transfer of fund profits to the General Fund is budgeted at $785,000, a reduction of $100,000 from the FY15 budget. As mentioned before, the reduction will be transferred to the Dock Replacement Fund.


      Maintenance and Improvement Fund – Par 3 Clubhouse

      We are proposing a new reserve in the Recreation Enterprise Fund to be called the Maintenance and Improvement Reserve for the Par 3 Clubhouse. This reserve is proposed to be funded with a year-end transfer of 50% of the Par 3 golf course net profits. The clubhouse and restaurant have become very successful and because of the success the wear and tear on the clubhouse has been noticeable. We are proposing this reserve to accumulate funds for future major repair and maintenance projects that are necessary to keep the clubhouse in excellent condition to ensure continued success. If the Town Council approves of this reserve, we will present a policy for Town Council approval at the August Town Council meeting. If approved we propose to begin to fund the reserve with the FY15 year-end net profits.


      Internal Service Funds (501, 502, 320)


      The transfer to the Risk Fund (501) has increased by $9,233 (0.48%) from FY15 to FY16.


      The employer contribution for FY16 to the Health Insurance Fund (502) has remained the same as in FY15 due to savings realized from the wellness program and favorable claims experience.


      The Equipment Replacement Fund (320) contains the accumulated depreciation of all fixed assets over the established thresholds of $2,500 for capital equipment and $1,500 for computer equipment. The annual depreciation transfer for FY16 is $2,107,319. This amount represents an increase of $287,117. In FY16, the total expenditures for equipment purchases will be $925,100. A detailed listing of

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      planned equipment purchases is located in the Internal Service Funds section of the Annual Budget Document.


      Trust Funds – (600, 610)


      Retirement (600)

      The FY16 actuarially determined contribution to the defined benefit plan totals $6,585,069. This amount is partially offset by a transfer from the prepaid contribution reserve in the Retirement Fund of $488,633. The Town accumulated a prepaid reserve in the Retirement Fund due to the “overpayment” to the fund by systematically contributing the actuarially determined amount rather than the State required amount (which was calculated as a percent of payroll). In addition, $291,855 was added to the contribution to begin to fund the expected increase associated with the experience study and the new mortality tables.


      The Town contribution comparison for FY15 vs. FY16 is shown in the table below:


      Town Defined Benefit Contribution


      FY15

      FY16

      $ Change

      % Change

      General Employees

      $1,856,320

      $2,049,839

      $193,519

      10.42%

      Lifeguards

      153,086

      160,770

      8,684

      5.71%

      Police

      2,144,661

      2,306,795

      162,134

      7.56%

      Firefighters

      2,223,585

      2,359,519

      135,934

      6.11%

      Subtotal

      $6,376,652

      $6,876,924

      500,272

      7.85%

      Less: Prepaid Contribution

      (750,000)

      (488,633)

      261,367

      -34.85%

      Amount included in Budget

      $5,626,652

      $6,388,291

      $761,639

      13.54%

      The Town contributes a required match of up to 4% to the Defined Contribution (DC) plan. Contributions to the DC plan began with the implementation of the hybrid plan on May 1, 2012. In addition, the Town Manager may recommend and the Town Council may approve an


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      additional discretionary contribution of up to 4% per year, to be decided each year depending upon economic and budgetary conditions. For FY16, the Town Manager is recommending a 4% discretionary DC contribution at a cost of $653,659. Total employer contributions to the DC plan are shown in the chart below:


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      Health Insurance (OPEB) Trust (610)

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      FY12

      Actual

      FY13

      Actual

      FY14

      Actual

      FY15

      Budget

      FY16

      Budget

      General

      $123,785

      $334,252

      $699,122

      $770,326

      $861,483

      Lifeguards

      2014

      5,458

      10,943

      11,242

      14,789

      Police

      43,163

      104,787

      265,191

      303,712

      321,688

      Fire-Rescue

      47,748

      128,627

      174,650

      221,612

      203,975

      Total

      $216,710

      $573,124

      $1,149,906

      $1,306,892

      $1,401,935

      Employer Defined Contribution Funding


      The actuarially determined transfer to the OPEB trust from the General Fund in the FY16 budget is $1,180,000. This amount is $397,000 (25.17%) less than FY15. The decrease is due to the fact that the fund has had positive experience and the reserves have increased which has allowed for an actuarial credit to offset a portion of the Town contribution. The trust was established to account for and fund the liability for the Town’s share of retiree health benefits. The contributions are funded like pension benefits, taking into account the accrued cost for current employee benefits as well as the costs of retired employee benefits. The Town’s balance in the OPEB trust fund continues to be well ahead of other government agencies across the country.


      Worth Avenue Special Assessment District


      The budget for the Worth Avenue Special Assessment District is included in the Capital Funds and the Debt Service section of the budget document. The budget includes funding for maintenance and debt service. These costs are fully offset by the assessments charged to property owners within the district.


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      Looking Ahead


      It is our expectation that property value growth will slow to a more stable rate for next year. Since 2000 the average rate of growth has been 6.84%. We expect the growth rate for FY17 to be closer to this average rate.


      It is staff’s intent during the upcoming year to review and implement the following changes:



This budget proposal recommends a plan to primarily maintain public services at current levels at the lowest possible cost. This budget proposal also addresses the long-term needs of Palm Beach. It is not submitted with the notion that it is the only plan or the best plan, and I look forward to reviewing these proposals with the elected officials and citizens.


I wish to acknowledge the efforts of Jane Struder, Director of Finance, Cheryl Somers, Assistant Director of Finance, Amy Wood, Accounting Supervisor, and Jay Boodheshwar, Deputy Town Manager for their efforts in compiling this document which was generated with the valuable input of each Department Director and their respective staffs.

Respectfully Submitted,



þÿ

Thomas G. Bradford Town Manager


cc: Department Directors

Jay Boodheshwar, Deputy Town Manager

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FY 16 Budget Summary by Fund Type, Revenues and Expenditures


Debt

Capital

Internal

Trust &

General

Service

Projects

Enterprise

Service

Agency

Totals


Revenues

Ad Valorem Taxes

$45,709,164

$0

$0

$0

$0

$0

$45,709,164

Non Ad Valorem Taxes

8,005,000

0

0

0

0

0

8,005,000

Licenses and Permits

7,103,320

0

0

0

0

0

7,103,320

Intergovernmental

1,085,437

0

4,530,000

0

0

0

5,615,437

Charges for Services

3,867,388

0

0

5,693,000

2,107,319

0

11,667,707

Fines and Forfeitures

1,284,000

0

0

0

4,801,200

0

6,085,200

Contributions

0

0

0

0

0

10,023,424

10,023,424

Interest Earnings

700,000

1,500

169,603

6,400

159,866

16,527,549

17,564,918

Miscellaneous

323,500

0

10,000

0

45,000

95,000

473,500

Special Assessments

0

777,000

233,710

0

0

0

1,010,710

Interfund Transfers

785,000

7,200,725

7,773,483

0

1,934,595

1,180,000

18,873,803

Subtotal

68,862,809

7,979,225

12,716,796

5,699,400

9,047,980

27,825,973

132,132,183

Appropriations from

Fund Balance

1,579,586

14,000

24,826,470

257,255

4,135,607

0

30,812,918

Total Revenues

$70,442,395

$7,993,225

$37,543,266

$5,956,655

$13,183,587

$27,825,973

$162,945,101


Expenditures

Salaries and Wages

$24,954,386

$0

$108,973

$1,354,113

$175,011

$114,073

$26,706,556

Employee Benefits

14,227,724

0

45,365

589,342

5,243,386

2,075,629

22,181,446

Contractual

9,026,523

0

255,910

1,400,150

1,621,270

18,994,772

31,298,625

Commodities

1,774,339

0

2,400

341,550

5,062

300

2,123,651

Capital Outlay

261,274

0

34,959,533

163,100

925,100

0

36,309,007

Depreciation

2,107,319

0

0

834,000

2,758

0

2,944,077

Debt Service

0

7,976,725

0

0

0

0

7,976,725

Interfund Transfers

16,830,367

0

1,054,336

989,100

1,211,000

0

20,084,803

Other

1,260,463

16,500

208,000

285,300

4,000,000

0

5,770,263

Subtotal

70,442,395

7,993,225

36,634,517

5,956,655

13,183,587

21,184,774

155,395,153

Transfer to Fund

Balance/Retained

Earnings

0

0

908,949

0

0

6,641,199

7,550,148

Total Expenditures

$70,442,395

$7,993,225

$37,543,466

$5,956,655

$13,183,587

$27,825,973

$162,945,301


Financial Ratios


General

Debt Service

Capital Projects


Enterprise

Internal Service

Trust & Agency


Total

Ad Valorem Taxes as

percentage of total

fund budget

64.89%

0.00%

0.00%

0.00%

0.00%

0.00%

28.05%

Ad Valorem Taxes pe

r

capita (8,170

population)

$5,595

$0

$0

$0

$0

$0

$5,595

Total expenditures

per capita (8,170

population)

$8,622

$978

$4,595

$729

$1,614

$3,406

$19,944

Personnel as a

percentage of the

total budget

35.43%

0.00%

0.29%

22.73%

1.33%

0.41%

16.39%


Capital expenditures

as percentage of total

fund budget

0.37%

0.00%

93.12%

2.74%

7.02%

0.00%

22.28%

Capital expenditures

per capita (8,170

population)

$32

$0

$4,279

$20

$113

$0

$4,444



21


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22

Town of Palm Beach, Florida General Fund Revenues and Expenditures

Budget Comparison Fiscal Years 2015 - 2016


Budget

FY2015

Budget

FY2016

FY15 vs. FY16

$ Difference

FY15 vs. FY16

% Change


Revenues


$43,424,300


$45,709,164


$2,284,864


5.3%

Ad Valorem Taxes

Non Ad Valorem Taxes

7,937,500

8,005,000

$67,500

0.9%

Licenses & Permits

6,835,600

7,103,320

$267,720

3.9%

Intergovernmental

1,079,750

1,085,437

$5,687

0.5%

Charges for Services

3,573,600

3,867,388

$293,788

8.2%

Fines and Forfeitures

1,210,000

1,284,000

$74,000

6.1%

Investment Earnings

578,694

700,000

$121,306

21.0%

Miscellaneous Revenues

221,000

323,500

$102,500

46.4%

Interfund Transfers

885,000

785,000

-$100,000

-11.3%

Transfer from CIP

0

0

$0

100.0%

Transfer From Fund Balance

1,549,900

1,579,586

$29,686

1.9%

Total Revenues

$67,295,344

$70,442,395

$3,147,051

4.7%

Expenditures


$95,600


$100,600


$5,000


5.2%

Department

Legislative

General Government

833,100

809,200

-$23,900

-2.9%

Town Manager

826,728

770,806

-$55,922

-6.8%

Advice and Litigation

529,812

551,200

$21,388

4.0%

Human Resources

835,408

852,943

$17,535

2.1%

Information Systems

2,210,216

2,325,819

$115,603

5.2%

Finance

1,929,228

2,033,839

$104,611

5.4%

Planning/Building/Zoning

3,862,035

4,060,642

$198,607

5.1%

Library

306,580

315,777

$9,197

3.0%

Fire-Rescue

11,486,486

11,765,670

$279,184

2.4%

Police

13,688,986

14,238,001

$549,015

4.0%

Emergency Management

47,000

47,000

$0

0.0%

Public Works

14,355,803

14,795,845

$440,042

3.1%

Contingency

909,000

944,686

$35,686

3.9%

Transfer to Other Funds

15,379,362

16,830,367

$1,451,005

9.4%

Total Expenditures

$67,295,344

$70,442,395

$3,147,051

4.7%


Revenues Over/(Under) Expenditures

$0

$0


23


image


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24


Revenues by Type



image

Ad Valorem Taxes

$45,709,164 64.9%


General Use Tax 5,845,000

8.3%


Licenses/Permits 9,320,320

13.2%



Use of Fund Balance 1,579,586

2.2%


Miscellaneous 1,051,500

1.5%


Interest 700,000

1.0%


Fines and Forfeitures 1,284,000

1.8%

Intergovernmental 1,085,437

1.5%


Charges for Services 3,867,388

5.5%


Ad Valorem Taxes

$ 45,709,164

General Use Tax

5,845,000

Licenses/Permits

9,320,320

Intergovernmental

1,085,437

Charges for Services

3,867,388

Fines and Forfeitures

1,284,000

Interest

700,000

Miscellaneous

1,051,500

Use of Fund Balance

1,579,586

$ 70,442,395



25


image


image

Title 2013 Actual 2014 Actual

Ad Valorem Taxes


2015

Budget


2015

Projected


2016

Budget


%

Variance

% of

Total Budget

Current Ad Valorem Taxes 37,376,601 39,080,698 43,424,300 43,858,543 45,709,164 5.26% 65.37%

Back Taxes 96,506 30,228 - - - 0.00% 0.00%

37,473,107

39,110,926

43,424,300

43,858,543

45,709,164

5.26%

65.37%

Sales, Use and Fuel Taxes

1-6 Cents Local Opt Fuel Tax

203,961

210,104

210,000

210,000

220,000

4.76%

0.31%

1-5 Cents Local Opt Fuel Tax

95,120

100,186

100,000

100,000

105,000

5.00%

0.15%

299,081

310,290

310,000

310,000

325,000

4.84%

0.46%

Utility Services Taxes

Electricity Utility

2,362,068

2,568,843

2,550,000

2,457,516

2,550,000

0.00%

3.65%

Simplified Telecom Tax

1,149,952

1,030,492

1,200,000

1,092,087

1,100,000

-8.33%

1.57%

Water Utility

1,336,302

1,616,381

1,450,000

1,594,158

1,600,000

10.34%

2.29%

Gas Utility

246,874

238,984

260,000

312,350

260,000

0.00%

0.37%

Propane Utility

3,519

8,567

7,500

11,028

10,000

33.33%

0.01%

5,098,715

5,463,267

5,467,500

5,467,139

5,520,000

0.96%

7.89%

Business Tax Receipts

Business Tax Receipts

633,552

640,363

640,500

630,000

671,820

4.89%

0.96%

Business Tax Receipt Penalties

33,236

62,348

25,000

25,000

25,000

0.00%

0.04%

666,788

702,711

665,500

655,000

696,820

4.71%

1.00%

Building Permits

Building

4,309,754

4,824,353

4,100,000

5,581,495

4,100,000

0.00%

5.86%

Electrical

437,172

414,267

375,000

458,732

400,000

6.67%

0.57%

Plumbing

256,504

255,943

200,000

323,072

250,000

25.00%

0.36%

Permit Processing

31,550

45,250

30,000

44,550

30,000

0.00%

0.04%

Permit Penalty

60,898

18,836

25,000

116,882

35,000

40.00%

0.05%

Except/Var. App.

161,350

241,533

155,000

157,066

160,000

3.23%

0.23%

Consultants Fees

4,633

8,740

5,000

-

-

-100.00%

0.00%

Special Plan Review Fee

412,700

338,350

275,000

399,150

325,000

18.18%

0.46%

Reinspection Fees

2,550

1,500

2,100

2,500

2,500

19.05%

0.00%

Special Detail - PZB

130

-

-

-

-

0.00%

0.00%

Abandonments

1,973

2,797

-

-

-

0.00%

0.00%

Architectural Fees

140,070

169,880

130,000

162,585

140,000

7.69%

0.20%

Landmarks Submittal

27,980

25,220

20,000

23,600

25,000

25.00%

0.04%

Mechanical Permits

381,481

304,720

300,000

376,779

325,000

8.33%

0.46%

Contractor Registration Fee

10,600

9,600

10,000

9,000

10,000

0.00%

0.01%

Landscape Permit

7,578

8,845

10,000

8,250

8,000

-20.00%

0.01%

Advanced Irrigation

-

3,900

4,000

300

1,000

-75.00%

0.00%

Miscellaneous Permit Fees

458

100

-

-

-

0.00%

0.00%

Building Permit Search Fee

28,850

30,956

30,000

36,750

30,000

0.00%

0.04%

Dune Vegetation Fee

-

3,695

4,000

4,000

2,000

-50.00%

0.00%

Permit Revision Fee

224,025

210,875

150,000

172,125

175,000

16.67%

0.25%

6,500,256

6,919,360

5,825,100

7,876,836

6,018,500

3.32%

8.61%

Franchise Fees

Electricity Franchise

1,872,920

2,012,907

1,960,000

1,866,559

1,960,000

0.00%

2.80%

Gas Franchise

163,145

159,633

200,000

165,000

200,000

0.00%

0.29%

2,036,065

2,172,540

2,160,000

2,031,559

2,160,000

0.00%

3.09%

Other Licenses, Fees and Permits

Right Of Way Permits

332,212

348,695

275,000

321,678

315,000

14.55%

0.45%

Residential Parking Plans

20,560

28,340

20,000

62,760

60,000

200.00%

0.09%

Arlington Plan

36,180

38,060

38,000

-

-

-100.00%

0.00%

Taxi Permits

4,250

4,150

1,500

2,000

2,000

33.33%

0.00%

Flood Plain Management Permit Fee

12,150

11,325

10,000

10,000

10,000

0.00%

0.01%

Newsrack Enclosure Admin Fee

120

940

500

1,000

1,000

100.00%

0.00%

Charitable Solicitations Fee

47,380

44,735

50,000

45,000

50,000

0.00%

0.07%

Charitable Solicit. Adv. Fee

345

-

-

-

-

0.00%

0.00%

Char Solit Late Filing Fee

6,325

5,710

7,000

7,000

7,000

0.00%

0.01%

459,522

481,955

402,000

449,438

445,000

10.70%

0.64%

Federal Grants

Bullet Proof Vests Grant

3,861

-

2,500

2,500

-

-100.00%

0.00%

Fema Grant - Fire-Rescue

-

-

26,250

26,250

-

-100.00%

0.00%

3,861

-

28,750

28,750

-

-100.00%

0.00%



26



Title


2013 Actual


2014 Actual


2015

Budget


2015

Projected


2016

Budget


%

Variance

% of Total Budget

State Shared Revenues

State Revenue Sharing

249,852

251,252

255,000

249,753

255,000

0.00%

0.36%

Alcoholic Beverage Lic

19,461

23,796

25,000

25,000

25,000

0.00%

0.04%

Local Govt. Sales Tax

572,763

597,433

595,000

657,181

620,000

4.20%

0.89%

Fire Supplemental Compensation

30,402

30,412

33,000

30,000

33,000

0.00%

0.05%

911 Equip Reimbursement

55,463

82,735

108,000

85,000

100,000

-7.41%

0.14%

Seized Tag

2,967

2,950

3,000

3,000

3,000

0.00%

0.00%

Fuel Tax Refund

13,134

42,130

12,000

16,000

12,000

0.00%

0.02%

944,042

1,030,708

1,031,000

1,065,934

1,048,000

1.65%

1.50%

Grants From Other Local Units

Ems Grant - Palm Beach County

-

14,911

-

-

17,437

100.00%

0.02%

-

14,911

-

-

17,437

100.00%

0.02%

Shared Revenues-Other Local Units

County Occ. Licenses

17,291

22,240

15,000

15,000

15,000

0.00%

0.02%

$12.50 Citation Monies

25,522

3,555

5,000

5,000

5,000

0.00%

0.01%

42,813

25,795

20,000

20,000

20,000

0.00%

0.03%

Public Safety

Special Assignment Ot - Other

631,809

688,627

625,000

571,023

625,000

0.00%

0.89%

Police Id Cards

17,219

15,264

20,000

17,500

17,500

-12.50%

0.03%

Burglar Alarm False Alarm Fees

85,550

81,550

25,000

77,619

50,000

100.00%

0.07%

Burglar Alarm Registration Fee

47,903

47,674

50,000

95,000

95,000

90.00%

0.14%

Burglar Alarm - Penalties

5,147

2,828

5,000

5,000

5,000

0.00%

0.01%

Burglar Alarm - Direct Connect

5,600

6,210

50,000

15,000

15,000

-70.00%

0.02%

Valet Parking Permit

11,100

10,150

10,000

10,000

10,000

0.00%

0.01%

Tent Permits

20,879

26,517

20,000

25,000

20,000

0.00%

0.03%

Special Detail-Fire

21,265

30,285

30,000

30,000

30,000

0.00%

0.04%

Fire Prev Bonfires

3,600

3,300

4,000

3,500

3,500

-12.50%

0.01%

Fire Prev Fire Hydrant

400

-

500

500

500

0.00%

0.00%

Fire Prev Hot Work

58,037

55,903

45,000

64,543

53,000

17.78%

0.08%

Fire Prev Public Assembly

1,285

1,000

2,000

2,000

2,000

0.00%

0.00%

False Fire Alarms

23,330

25,494

15,000

20,000

20,000

33.33%

0.03%

Fire Prev Fireworks

12,000

20,000

14,000

25,000

20,000

42.86%

0.03%

Bldg. Insp. Fund Fees

8,270

8,924

7,500

8,000

8,000

6.67%

0.01%

Radon Gas

8,270

8,924

7,500

8,000

8,000

6.67%

0.01%

Fire Prev Technical Fire Insp

39,130

48,693

40,000

40,000

40,000

0.00%

0.06%

Fire Prev Annual Ins Fee

113,773

113,600

115,000

115,000

115,000

0.00%

0.16%

Ems Transport Fees

325,967

321,920

350,000

388,000

410,000

17.14%

0.59%

1,440,534

1,516,863

1,435,500

1,520,685

1,547,500

7.80%

2.21%

Physical Enviornment

Special Solid Waste

8,553

11,235

10,000

10,000

10,000

0.00%

0.01%

Solid Waste

962,527

947,431

947,600

947,000

976,028

3.00%

1.40%

Comp. Garbage Collection Fee

257,009

239,488

262,000

262,000

269,860

3.00%

0.39%

SWA Recycling Revenue

31,109

25,186

30,000

25,000

25,000

-16.67%

0.04%

Historic Speciman Tree Fee

4,862

3,094

5,000

5,000

5,000

0.00%

0.01%

1,264,060

1,226,434

1,254,600

1,249,000

1,285,888

2.49%

1.84%

Transportation

Prkg Meter Royal Palm Way Lot

12,521

10,668

12,500

10,500

10,500

-16.00%

0.02%

Prkg Meter Ocean Front

501,238

539,827

500,000

550,000

550,000

10.00%

0.79%

Prkg Meter Lake Front

13,877

23,906

25,000

28,000

28,000

12.00%

0.04%

Prkg Meter Phipps Ocean Front

55,447

84,379

55,000

90,000

90,000

63.64%

0.13%

Prkg Meter Peruvian

89,717

105,557

95,000

107,000

107,000

12.63%

0.15%

Prkg Meter Bradley Place

5,495

6,206

6,500

6,500

6,500

0.00%

0.01%

Parking Meter Royal Palm Way

32,645

37,877

32,000

46,000

45,000

40.63%

0.06%

Other Parking Placard Programs

119,210

149,810

120,000

165,000

160,000

33.33%

0.23%

830,150

958,230

846,000

1,003,000

997,000

17.85%

1.43%

Other Charges for Services

Certification Copy

779

514

500

750

500

0.00%

0.00%

Misc Copies

6,485

6,260

6,000

4,000

4,000

-33.33%

0.01%

Meeting Tapes Sales

-

96

-

-

-

0.00%

0.00%

Lien Search Fee

32,797

31,880

30,000

35,850

32,000

6.67%

0.05%

Microfiche/Scanned Documents

1,200

906

1,000

500

500

-50.00%

0.00%

Data Processing Services

151

2

-

-

-

0.00%

0.00%

41,412

39,658

37,500

41,100

37,000

-1.33%

0.05%


27



Title


2013 Actual


2014 Actual


2015

Budget


2015

Projected


2016

Budget


%

Variance

% of Total Budget

Judgments and Fines

Fines - Other Parking

558,859

711,491

700,000

725,000

725,000

3.57%

1.03%

Fines - Parking Meters

63,786

75,356

50,000

75,000

75,000

50.00%

0.11%

Row Parking Violation Fines

9,258

16,357

20,000

13,000

15,000

-25.00%

0.02%

Moving Violations

8,121

9,875

10,000

11,000

10,000

0.00%

0.01%

Revenue/2nd $ Funding

1,840

3,546

4,000

3,000

3,000

-25.00%

0.00%

Boot Fees

21,000

27,300

26,000

25,000

26,000

0.00%

0.04%

Penalty - Other Parking

153,335

199,705

165,000

190,000

190,000

15.15%

0.27%

Penalty - Parking Meters

21,593

24,792

25,000

30,000

30,000

20.00%

0.04%

837,792

1,068,422

1,000,000

1,072,000

1,074,000

7.40%

1.52%

Violations of Local Ordinances

Code Compliance Fines

681,546

845,075

200,000

200,000

200,000

0.00%

0.28%

Code Compliance Admin Fee

11,450

10,687

10,000

10,000

10,000

0.00%

0.01%

692,996

855,762

210,000

210,000

210,000

0.00%

0.30%

Interest and Other Earnings

Fmivt Interest

(69,361)

214,173

463,194

100,000

250,000

-46.03%

0.35%

PFM/TD Bank Interest Income

46,036

67,477

75,000

128,848

150,000

100.00%

0.21%

PFM/TD Bank Interest Income ECR

529

-

500

-

-

-100.00%

0.00%

Interest - Certificates of Deposit

-

65,773

-

222,668

250,000

100.00%

0.35%

Investment Earnings/Ad Valorem

55,220

36,304

40,000

30,000

50,000

25.00%

0.07%

32,424

383,727

578,694

481,516

700,000

20.96%

0.99%

Rents and Royalties

Room Rental Dep - South Fire

189

-

-

-

-

0.00%

0.00%

Rooftop Lease

69,417

42,749

68,500

35,000

35,000

-48.91%

0.05%

69,606

42,749

68,500

35,000

35,000

-48.91%

0.05%

Disposition of Fixed Assets

Surplus Furn & Equipment

141

(761)

-

-

-

0.00%

0.00%

Sale of Land

148,731

353,100

-

-

-

0.00%

0.00%

148,872

352,339

-

-

-

0.00%

0.00%

Other Miscellaneous Revenues

State Highway Lighting Maint

72,162

74,324

71,000

71,000

71,000

0.00%

0.10%

Rebate For Town Towing

1,656

2,652

2,000

1,900

2,000

0.00%

0.00%

Credit Card Customer Surcharge

2,289

3,450

2,500

2,500

2,500

0.00%

0.00%

DC Forfeiture Transfer from ICMA

-

-

-

-

136,000

100.00%

0.19%

Miscellaneous Revenue

275,162

173,667

20,000

35,000

20,000

0.00%

0.03%

351,269

254,093

95,500

110,400

231,500

142.41%

0.33%

Interfund Transfer

Use Of Fund Balance

-

1,549,900

1,579,586

1.92%

2.24%

Interfd Transfer-Marina

885,000

885,000

885,000

885,000

785,000

-11.30%

1.11%

885,000

885,000

2,434,900

885,000

2,364,586

-2.89%

3.36%

60,118,365

63,815,740

67,295,344

68,370,900

70,442,395

4.68%

100.00%


28


Expenditures by Type


image

Employee Benefits 15,407,725

21.9%



Contractual 9,026,523

12.8%



Salaries and Wages

$24,954,387 35.4%

Commodities 1,774,339

2.5%

Capital Outlay 264,030

0.4%


Depreciation Contingency

2,104,561

3.0%

944,686

1.3%


Other 15,966,144

22.7%


Salaries and Wages

$ 24,954,387

Employee Benefits

15,407,725

Contractual

9,026,523

Commodities

1,774,339

Capital Outlay

264,030

Contingency

944,686

Depreciation

2,104,561

Other

15,966,144

$ 70,442,395


29


Expenditures by Function


image

Public Safety 27,941,862

39.7%


General Government

$10,401,704 14.8%



Interfund Transfers 16,830,367

23.9%


Culture and Recreation 1,963,735

2.8%


Transportation 1,100,643

1.6%


Physical Environment 12,204,084

17.3%


General Government

$ 10,401,704

Public Safety

27,941,862

Physical Environment

12,204,084

Transportation

1,100,643

Culture and Recreation

1,963,735

Interfund Transfers

16,830,367

$ 70,442,395


30


Expenditures by Department



Legislative 100,600

0.1%


Police 14,238,001

20.2%


Advice and Litigation 551,200

0.8%

image

Public Works 14,795,845

21.0%


General Government 809,200

1.1%


Information Systems 2,325,819

3.3%


Fire-Rescue 11,765,670

16.7%



Finance 2,033,839

2.9%


Planning, Zoning & Building 4,060,642

5.8%


Other 18,137,830

25.7%

Human Resources 852,943

1.2%


Town Manager 770,806

1.1%


Police

14,238,001

Legislative

100,600

Advice and Litigation

551,200

Public Works

14,795,845

General Government

809,200

Information Systems

2,325,819

Fire-Rescue

11,765,670

Human Resources

852,943

Town Manager

770,806

Other

18,137,830

Planning, Zoning & Building

4,060,642

Finance

2,033,839

$ 70,442,395


31



Program

FY2014

Actual

FY2015

Budget

FY2015

Adjusted*

FY2015

Projected

FY2016

Budget

%

Change

% of Total GF Budget


LEGISLATIVE


111


118,693


95,600


283,002


282,702


100,600


5.23%


0.14%

GENERAL GOVERNMENT

113

651,573

833,100

846,950

833,100

809,200

-2.87%

1.15%

TOWN MANAGER'S OFFICE

121

808,946

826,728

826,728

826,728

770,806

-6.76%

1.09%

ADVICE & LITIGATION

122

430,960

529,812

551,368

551,368

551,200

4.04%

0.78%

INFORMATION SYSTEMS

125

2,030,635

2,210,216

2,232,109

2,209,190

2,325,819

5.23%

3.30%

HUMAN RESOURCES FINANCE

Records Management

123


131

606,116


321,181

835,408


316,520

867,386


323,480

835,408


340,222

852,943


368,287

2.10%


16.36%

1.21%


0.52%

Financial Management

141

1,006,962

983,777

984,127

960,690

1,028,699

4.57%

1.46%

Purchasing

144

558,994

628,931

629,301

620,981

636,853

1.26%

0.90%

1,887,137

1,929,228

1,936,908

1,921,893

2,033,839

5.42%

2.89%

PLANNING/ZONING/BUILDING

Planning & Zoning

211

595,122

639,316

664,326

700,531

743,213

16.25%

1.06%

Permit Issuance

212

922,549

1,190,785

1,283,224

1,242,607

1,269,398

6.60%

1.80%

Inspection/Compliance

213

1,210,975

1,215,516

1,264,624

1,242,133

1,274,087

4.82%

1.81%

Landmarks Preservation

214

169,294

157,581

216,498

216,081

156,840

-0.47%

0.22%

Fire Prevention

215

350,715

359,597

359,597

359,597

312,807

-13.01%

0.44%

Code Enforcement

216

307,497

299,240

299,312

262,359

304,297

1.69%

0.43%

3,556,152

3,862,035

4,087,581

4,023,308

4,060,642

5.14%

5.76%

LIBRARY SERVICES FIRE-RESCUE

Fire Administration

321


411

297,659


615,931

306,580


626,573

306,580


628,648

306,580


626,573

315,777


564,788

3.00%


-9.86%

0.45%


0.80%

Operations

417

9,285,614

9,823,892

9,824,431

9,823,892

10,185,148

3.68%

14.46%

Training

418

309,423

313,590

326,960

313,590

301,866

-3.74%

0.43%

Beach Rescue

419

645,825

722,431

722,431

717,249

713,868

-1.19%

1.01%

10,856,793

11,486,486

11,502,470

11,481,304

11,765,670

2.43%

16.70%

POLICE

Administrative Management

421

970,502

932,867

937,423

803,418

985,893

5.68%

1.40%

Org Crime/Vice/Narcotics

422

548,057

721,112

721,710

630,400

766,670

6.32%

1.09%

Records Information Systems

423

194,618

187,185

187,185

187,807

187,708

0.28%

0.27%

Training/Per/Pub Enf

424

248,045

268,636

268,636

275,385

281,203

4.68%

0.40%

Communications

425

1,358,754

1,539,441

1,549,738

1,499,611

1,575,493

2.34%

2.24%

Crime Scene/Evidence

426

190,275

206,086

207,254

196,006

202,700

-1.64%

0.29%

Patrol Services

428

7,841,826

8,134,846

8,147,066

7,904,135

8,558,071

5.20%

12.15%

Criminal Investigation

429

953,029

1,058,507

1,058,543

1,002,687

1,046,854

-1.10%

1.49%

Parking Control

430

582,646

640,306

641,906

580,387

633,409

-1.08%

0.90%


PUBLIC WORKS

12,887,752

13,688,986

13,719,461

13,079,836

14,238,001

4.01%

20.21%

Administrative Management

511

887,758

996,273

997,273

996,273

1,075,809

7.98%

1.53%

Street Repair/Maintenance

521

341,706

355,260

368,543

355,260

364,163

2.51%

0.52%

Traffic Control

523

204,002

242,645

242,945

242,645

287,034

18.29%

0.41%

Streeet Lighting

524

402,790

430,052

437,160

430,052

449,446

4.51%

0.64%

Storm Sewer Maintenance

531

867,164

844,618

854,848

844,618

858,429

1.64%

1.22%

Sanitary Sewer Maintenance

532

1,265,840

1,454,892

1,470,800

1,454,892

1,461,130

0.43%

2.07%

Sanitary Sewer Treatment

533

1,472,144

1,834,000

1,844,878

1,834,000

1,834,000

0.00%

2.60%

Residential Collection

541

925,283

1,020,620

1,020,620

1,020,620

851,912

-16.53%

1.21%

Commercial Collection

542

912,628

972,877

972,877

972,877

1,093,039

12.35%

1.55%

Refuse Disposal

543

40,553

50,000

50,000

50,000

50,000

0.00%

0.07%

Yard Trash Collection

544

1,754,238

1,804,167

1,837,080

1,804,167

1,888,659

4.68%

2.68%

Recycling

545

316,484

274,266

274,266

274,266

341,296

24.44%

0.48%

Beach Cleaning

546

99,785

102,912

102,912

102,912

102,218

-0.67%

0.15%

Parks

551

1,298,449

1,311,356

1,399,699

1,311,356

1,388,900

5.91%

1.97%

Facilities Maintenance

554

932,647

1,045,464

1,116,590

1,045,464

1,074,120

2.74%

1.52%

Parking Meter Maint & Collections

558

170,764

198,826

207,205

198,826

176,339

-11.31%

0.25%

General Engineering Services

561

625,528

635,452

766,067

635,452

661,628

4.12%

0.94%

Right of Way Inspections

565

120,998

142,162

142,162

142,162

139,203

-2.08%

0.20%

Equip Operations/Maintenance

571

591,449

639,961

644,274

639,961

698,520

9.15%

0.99%

Coastal Management

581

224,958

-

175,869

-

-

0.00%

0.00%

13,455,168

14,355,803

14,926,068

14,355,803

14,795,845

3.07%

21.00%

TRANSFER TO OTHER FUNDS



Cap Impr Program (307/308/310/320)

611

1,000,000 1,000,000 1,000,000 1,000,000 1,030,000 3.00%

1.46%

Coastal Protection Fund (309)

611

7,200,000 4,777,000 4,777,777 4,777,000 6,420,310 34.40%

9.11%

Debt Service Fund (205))

612

6,100,000 6,100,000 6,100,000 6,100,000 6,265,462 2.71%

8.89%

Group Health Retirees (610)

621

1,506,000 1,577,000 1,577,000 1,577,000 1,180,000 -25.17%

1.68%

Risk-W/C,Liab,Prop (501)

622

1,876,000 1,925,362 1,925,362 1,925,362 1,934,595 0.48%

2.75%

Employee Retirement Fund (600)

624

- - - - - 0.00%

0.00%

17,682,000 15,379,362 15,380,139 15,379,362 16,830,367 9.43%

23.89%

EMERGENCY/DISASTER RESPONSE

710

12,314 47,000 47,000 47,000 47,000 0.00%

0.07%

CONTINGENT APPROPRIATIONS

711

- 909,000 727,000 - 944,686 3.93%

1.34%

General Operating Fund (001) Total

47,599,898 51,915,982 52,860,611 50,754,220 53,612,028 3.27%

76.11%

Transfers to Other Funds

17,682,000 15,379,362 15,380,139 15,379,362 16,830,367 9.43%

23.89%

TOTAL GENERAL FUND

65,281,898 67,295,344 68,240,750 66,133,582 70,442,395 4.68%

100.00%

*FY14 Adjusted includes FY14 adopted budget plus purchase orders written against the FY13 budget but spent against the FY14 budget.


32


PROGRAM: LEGISLATIVE 111


Pursuant to the Town’s Charter, the Mayor and Town Council are elected at large by the electors of the Town. The Town Council enacts ordinances and resolutions, reviews and adopts the annual budget, and establishes policies and other measures which promote the general welfare of the Town and protect the health and safety of its citizens. Town Council members are elected for two-year terms, two in odd numbered years and three in even numbered years. The Mayor runs in odd numbered years for a two-year term and is not a voting member of the Council, but may vote to break a tie and may veto ordinances and resolutions, subject to Town Council override. Elected officials serve without pay.


This program also includes funding allocations for lobbying services and Mayor and Town Council interaction with other government related agencies. These agencies include the Palm Beach County League of Cities, the Florida League of Cities, the Countywide Intergovernmental Coordination Program, and other local, State and Federal government organizations. Formal and informal interaction with other government representatives improves existing information exchange networks, and enables Town officials to provide better services to the community and protect the Town’s interests in Federal, State, and County legislative and administrative matters.


Expenditure Summary


FY2013

FY2014

FY2015

FY2015

FY2015

FY2016

%

Actual

Actual

Budget

Adjusted*

Projected

Budget

Change

Salaries and Wages

- - - - - - 0.00%

Employee Benefits

- - - - - - 0.00%

Contractual

50,386 108,238 83,100 270,502 270,202 88,100 6.02%

Commodities

9,573

10,455

12,500

12,500

12,500

12,500

0.00%

Capital Outlay

-

-

-

-

-

-

0.00%

Depreciation

-

-

-

-

-

-

0.00%

Other

-

-

-

-

-

-

0.00%

TOTALS

59,959

118,693

95,600

283,002

282,702

100,600

5.23%

*FY15 Adjusted includes FY15 adopted budget plus purchase orders w ritten against the FY14 budget but spent against the FY15 budget.


33


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34


PROGRAM: GENERAL GOVERNMENT 113


In accordance with Florida’s Uniform Accounting System Manual, this program represents the cost of general government services and activities which are not specifically or reasonably classified elsewhere within departmental program classifications of the Town’s General Fund budget. The majority of the activities in this program are overseen by the Town Manager’s Office.


image

Expenditure Summary

FY2013

Actual

FY2014

Actual

FY2015

Budget

FY2015

Adjusted*

FY2015

Projected

FY2016

Budget

%

Change

image

Salaries and Wages 540,964 555,971 595,400 592,400 595,400 589,400 -1.01%

Employee Benefits (623) 277 45,500 45,500 45,500 45,100 -0.88%

Contractual 83,398 95,325 192,200 209,050 192,200 174,700 -9.11%

Commodities - - - - - - 0.00% Capital Outlay - - - - - - 0.00% Depreciation - - - - - - 0.00%

image

image

Other - - - - - - 0.00% TOTALS 623,739 651,573 833,100 846,950 833,100 809,200 -2.87%

*FY15 Adjusted includes FY15 adopted budget plus purchase orders w ritten against the FY14 budget but spent against the FY15 budget.


Salaries and Wages:

The cost of compensated absences (accrued vacation and sick leave) as projected by the Finance Department.


Employee Benefits:

The cost of FICA associated with payment of compensated absences as projected by the Finance Department.


Contractual:

A new appropriation for employee events has been added in lieu of external sponsorship of the annual employee appreciation picnic. This has been offset by a decrease in the budget for the Inspector General.


35


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36


PROGRAM: ADMINISTRATIVE MANAGEMENT 121


Mission: Town Manager’s Office provides oversight and direction to all Town departments to promote continuous improvement of service delivery consistent with Town Council policy.

Main Activities:

Expenditure Summary


FY2013

Actual

FY2014

Actual

FY2015

Budget

FY2015

Adjusted*

FY2015

Projected

FY2016

Budget

%

Change

Salaries and Wages

507,812

524,322

683,162

683,162

682,120

687,278

0.60%

Employee Benefits

226,625

265,708

341,825

341,825

341,841

332,753

-2.65%

Contractual

670,587

735,963

785,629

807,522

785,629

874,500

11.31%

Commodities

87,190

118,373

136,800

136,800

136,800

126,800

-7.31%

Capital Outlay

4,476

150,349

15,000

15,000

15,000

15,000

0.00%

Depreciation

315,902

235,920

247,800

247,800

247,800

289,488

16.82%

image

Other - - - - - 0.00% TOTALS 1,812,592 2,030,635 2,210,216 2,232,109 2,209,190 2,325,819 5.23%

image

*FY15 Adjusted includes FY15 adopted budget plus purchase orders w ritten against the FY14 budget but spent against the FY15 budget.


Salaries and Wages:

The proposed budget for salaries and wages includes performance based merit pay increases.


Employee Benefits:

Employee benefit costs include the health insurance program and the hybrid pension plan.


Contractual:

There were increases in software maintenance due to the implementation of new modules in the Human Resources software and the consolidation of software maintenance for other departments within the Town into the Information Systems Budget. There was also an increase in hardware maintenance to cover the equipment in council chambers and to cover maintenance on the Police Camera System.


Commodities:

There was a $10,000 decrease in software for FY16


Full Time Equivalent Employees

FY2012

FY2013

FY2014

FY2015

FY2016

Information Systems Manager

1.000

1.000

1.000

1.000

1.000

Systems Analyst

1.000

1.000

1.000

3.000

3.000

GIS Coordinator

1.000

1.000

1.000

1.000

1.000

Information Systems Specialist

3.000

3.000

3.000

3.000

3.000

6.000

6.000

6.000

8.000

8.000


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41


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42


PROGRAM: HUMAN RESOURCES 123

Main Activities: The most important things we do to fulfill the Town’s mission are to provide cost effective and competitive compensation and benefit plans to employees; shield the Town from costly litigation related to employment issues; and provide support to employees, which enables them to serve the Town with pride.

Expenditure Summary


FY2013

Actual

FY2014

Actual

FY2015

Budget

FY2015

Adjusted*

FY2015

Projected

FY2016

Budget

%

Change

Salaries and Wages

327,558

346,232

383,001

383,001

383,001

412,705

7.76%

Employee Benefits

137,265

154,659

185,392

186,282

185,392

204,299

10.20%

Contractual

147,018

94,155

258,506

289,594

258,506

227,426

-12.02%

Commodities

20,930

10,393

7,832

7,832

7,832

7,836

0.05%

Capital Outlay

-

-

-

-

-

-

0.00%

Depreciation

677

677

677

677

677

677

0.00%

Other

-

-

-

-

-

-

0.00%

TOTALS

633,448

606,116

835,408

867,386

835,408

852,943

2.10%

*FY15 Adjusted includes FY15 adopted budget plus purchase orders w ritten against the FY14 budget but spent against the FY15 budget.

Salaries and Wages:

The proposed budget for salaries and wages includes performance based merit pay increases. Cost sharing to the funding for the Occupational Health & Wellness Nurse with the Town’s health insurance and workers’ compensation programs was created as both programs have a long history of being served by this position. An additional Human Resources Analyst (1.0 FTE) was requested in the proposed budget in order to obtain additional resources to manage the existing and expected volume increase in turnover, develop new recruitment and retention programs, coordinate and deliver essential training (competency, compliance, leadership and retirement plan education), and identify and implement additional efficiencies to existing services/operations.


Employee Benefits:

Employee benefit costs include the health insurance program and the hybrid pension plan. Increase also due to the addition of a Human Resources Analyst.


Contractual:

The proposed budget for contractual includes an adjustment to the employee training program and cost sharing of the contracted physician services with the Town’s health insurance and workers’ compensation programs due to the services rendered.


Commodities:

image

Changes in this area are de minimis and due to improved sourcing of clinical supplies.


Full Time Equivalent Employees

FY2012

FY2013

FY2014

FY2015

FY2016

Director of Human Resources

0.800

0.776

0.776

0.776

0.776

Assistant Director

0.600

0.600

0.600

0.600

0.600

Occupational Health Nurse

1.000

1.000

1.000

1.000

0.500

Human Resources Analyst

0.900

0.900

0.900

0.900

1.900

HR Coordinator

0.350

0.350

0.350

0.350

0.350

HR Assistant

0.500

0.375

0.375

0.630

0.625

Office Assistant II/Clinic

0.370

0.375

0.375

0.375

0.375

4.520

4.376

4.376

4.631

5.126


43


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44


DEPARTMENT: FINANCE

Mission: The Finance Department is dedicated to providing the highest quality service through a commitment to excellence, integrity and teamwork. We serve the finance, purchasing and record management needs of the Town Council, citizens, Town Manager, Town employees and general public. We provide publications and information to inform citizens and other interested parties regarding the financial position and operations of the Town. We use Generally Accepted Accounting Principles and GFOA budgeting standards to assure that policy makers and the community are well informed and the Town remains fiscally strong. It is important to us to perform our duties efficiently effectively, reliably, and accurately. We take pride in serving our elected officials, our fellow employees and our community.


Revenue Summary

FY2013

FY2014

FY2015

FY2015

FY2016

%

Actual

Actual

Budget

Projected

Budget

Change

Taxi Permits

4,250

4,150

1,500

2,000

2,000

33.33%

Charitable Solicitations Fee

47,380

44,735

50,000

45,000

50,000

0.00%

Charitable Solicit. Adv. Fee

345

-

-

-

-

0.00%

Char Solit Late Filing Fee

6,325

5,710

7,000

7,000

7,000

0.00%

Meeting Tapes Sales

-

96

-

-

-

0.00%

Lien Search Fee

32,797

31,880

30,000

35,850

32,000

6.67%

91,097

86,571

88,500

89,850

91,000

2.82%

Expenditure Summary

FY2013

FY2014

FY2015

FY2015

FY2015

FY2016

%

Actual

Actual

Budget

Adjusted*

Projected

Budget

Change

Salaries and Wages

1,177,457

1,142,449

1,204,628

1,204,628

1,185,938

1,212,986

0.69%

Employee Benefits

477,074

532,137

515,422

515,422

512,389

568,448

10.29%

Contractual

156,094

188,410

178,565

185,875

194,580

222,150

24.41%

Commodities

21,450

23,172

27,250

27,620

25,623

25,550

-6.24%

Capital Outlay

-

-

-

-

-

-

0.00%

Depreciation

3,034

969

3,363

3,363

3,363

4,705

39.90%

Other

-

-

-

-

-

-

0.00%

TOTALS

1,835,109

1,887,137

1,929,228

1,936,908

1,921,893

2,033,839

5.42%

*FY15 Adjusted includes FY15 adopted budget plus purchase orders w ritten against the FY14 budget but spent against the FY15 budget.


45


image


FY2013

FY2014

FY2015

FY2016

Total Full Time Equivalent Employees

18.141

18.141

18.641

18.563


Changes to FTEs:


46


PROGRAM: RECORDS MANAGEMENT 131


Mission: This division exists to provide reliable record keeping and efficient election management that meets the standards of the community.


Main Activities: The most important things we do to fulfill the mission are:


Expenditure Summary

FY2013

Actual

FY2014

Actual

FY2015

Budget

FY2015

Adjusted*

FY2015

Projected

FY2016

Budget

%

Change

Salaries and Wages

596,109

580,273

580,754

580,754

550,000

584,822

0.70%

Employee Benefits

264,224

288,197

269,593

269,593

266,160

289,413

7.35%

Contractual

103,212

123,768

118,430

118,780

129,730

139,350

17.66%

Commodities

12,014

14,724

15,000

15,000

14,800

14,800

-1.33%

Capital Outlay

-

- - - - -

0.00%

Depreciation

368

- - - - 314

100.00%

Other

-

- - - - -

0.00%

TOTALS

975,927

1,006,962 983,777 984,127 960,690 1,028,699

4.57%

*FY15 Adjusted includes FY15 adopted budget plus purchase orders w ritten against the FY14 budget but spent against the FY15 budget.


Salaries and Wages:

The proposed budget for salaries and wages includes performance based merit pay increases.


Employee Benefits:

Employee benefit costs include the health insurance program and the hybrid pension plan.


Contractual:

Increase due to rise in bank service charges due to popularity of online credit card use for parking ticket customers and for tuition reimbursement for degree seeking employees.


Commodities:

image

Decrease in publications/subscriptions.


Full Time Equivalent Employees

FY2012

FY2013

FY2014

FY2015

FY2016

Finance Director

0.950

0.926

0.926

0.926

0.850

Assistant Finance Director

1.000

0.981

0.981

0.981

0.975

Accounting Supervisor

1.000

0.977

0.977

0.977

0.950

Accounting Assistant

2.000

3.000

3.000

3.000

2.000

Accounting Clerk

3.000

1.988

1.988

1.988

2.988

Payroll Specialist

1.000

0.769

0.769

0.769

0.800

8.950

8.641

8.641

8.641

8.563


48


PROGRAM: PURCHASING 144


Mission: The Purchasing Division provides professional procurement services to the Town Departments while ensuring compliance with County Ethics Commission, Inspector General, Florida State Statutes, and Town Purchasing Policies and Procedures. These services include purchase of supplies, equipment and services in an efficient, effective manner as well as managing the purchasing card program, the fixed asset inventory, central stores warehouse, and surplus property.

Main activities: The most important things we do to fulfill the mission are:


52


PROGRAM: PLANNING AND ZONING 211


Mission: This division exists to stabilize and preserve the aesthetic, historical and economic values of Palm Beach.


Main Activities: The most important things we do to fulfill the mission are:


Expenditure Summary

FY2013

Actual

FY2014

Actual

FY2015

Budget

FY2015

Adjusted*

FY2015

Projected

FY2016

Budget

%

Change

Salaries and Wages

261,339

259,264

258,745

258,745

258,745

205,574

-20.55%

Employee Benefits

87,556

81,148

82,349

82,349

82,349

89,508

8.69%

Contractual

11,624

9,958

16,000

16,000

16,000

16,050

0.31%

Commodities

218

345

2,503

2,503

2,503

1,675

-33.08%

Capital Outlay

-

-

-

-

-

-

0.00%

Depreciation

-

-

-

-

-

-

0.00%

Other

-

-

-

-

-

-

0.00%

TOTALS

360,737

350,715

359,597

359,597

359,597

312,807

-13.01%

*FY15 Adjusted includes FY15 adopted budget plus purchase orders w ritten against the FY14 budget but spent against the FY15 budget.


Salaries and Wages:

The proposed budget for salaries and wages includes performance based merit pay increases. The decrease is due to two employees scheduled to leave the DROP program and replaced with civilian employees.


Employee Benefits:

Employee benefit costs include the health insurance program and the hybrid pension plan.


Contractual:

There was a slight increase for supplies needed for the Public Safety Open House event.


Commodities:

image

There was a decrease in this category due to publications that are only replaced when the new standards are published.


Full Time Equivalent Employees

FY2012

FY2013

FY2014

FY2015

FY2016

Division Chief - Fire Marshal

1.000

1.000

1.000

1.000

-

Assistant Fire Marshal

1.000

1.000

1.000

1.000

-

Fire Marshal

-

-

-

-

1.000

Fire Inspector

-

-

-

-

1.000

Office Assistant II

1.000

1.000

0.500

0.500

0.500

3.000

3.000

2.500

2.500

2.500


60


PROGRAM: CODE ENFORCEMENT 216

(Program managed by Police)


Mission: The Code Enforcement Unit is responsible for the enforcement of codes and ordinances relating to quality of life, public safety and health, building and licensing, sanitation, nuisance, parks and recreation, trees and shrubs, and landmark preservation. The Code Enforcement Unit pro-actively conducts inspections and investigates code and ordinance violations, citing violators when necessary, and prosecuting violations either through the Town Code Enforcement Board or when applicable, the County Court system.


Main Activities: The most important things we do to fulfill the mission are:

Expenditure Summary


FY2013

Actual