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Home My WebLink AboutDocumentation_Special Meeting_Tab 01_9/12/2019Agenda Item #1. Special Council Meeting STAFF MEMO " Meeting: Special Council Meeting - Sep 12 2019 Staff Contact: Jeremy Allen, Village Manager Department: Manager Budget Hearing: - Announce the Proposed Operating Millage Rate Necessary to Fund the Budget is 10.15% greater than the rolled -back rate of 6.0179 mills - Announce the Proposed Millage Rate is 6.6.290 mills - Summary of Tentative Budget - Citizen Comments 2019-2020 Proposed Budget 2019-2020 Summary Ad for Publishing without note section Budget Book FY2020 Page 3 of 152 08/30Ndenda Item #TDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE ESTIMATED REVENUES Dept 000 - GENERAL Revenue 001-000-311,000 Ad Valorem Taxes - Current 6,800,600 6,800,600 7,482,400 681,800 10.03 TOTAL REVENUE 6,800,600 6,800,600 7,482,400 681,800 10.03 GENERAL PROPERTY TAXES -------------------------------------------------------------------------------------------------------------------------------------------------- 6,800,600 6,800,600 7,482,400 681,800 10.03 Revenue 001-000-312,510 Fire Insurance Prem Tax 155,000 155,000 155,000 0 0.00 001-000-312,610 Local Disc. Infrastructure Su 439,900 439,900 427,100 (12,800) (2.91) 001-000-314,100 Utility Tax -Electricity 528,000 528,000 540,000 12,000 2.27 001-000-314,800 Utility Tax -Propane 30,000 30,000 32,000 2,000 6.67 001-000-315,000 Comm.Services Tax (CST) 309,000 309,000 300,800 (8,200) (2.65) 001-000-321,000 Local Business Tax 86,000 86,000 82,000 (4,000) (4.65) 001-000-321,010 Local Business Tax- County 8,000 8,00_0 _ 11,000 3,000_______ TOTAL REVENUE ____ _ _ 1,555,900 - 1,555,900 1,547,900 (8,000) (0.51) SALES & USE TAXES 1,555,900 ----------------------------------------------------------------------------------- 1,555,900 1,547,900 (8,000) (0.51) Revenue 001-000-313,100 FRAN FEES -ELECTRIC 460,000 460,000 460,000 - 0 - ------------------- 0.00 - - - - TOTAL REVENUE - - - - - 460,000 --------------------- 460,000 460,000 0 0.00 FRANCHISE FEES - GROSS RECEIPT --------------------------------------------------------------------------------------------------------------------------------------- 460,000 460,000 460,000 0 0.00 Revenue 001-000-335,120 Municipal Revenue Sharing Pro 187,600 187,600 193,500 5,900 3.14 001-000-335,150 Alcoholic Beverage Licenses 6,000 6,000 9,000 3,000 50.00 001-000-335,180 Loc Gov 1/2 Cent Sales Tax Pr 464,400 464,400 481,600 17,200 3.70 001-000-338,101 Local Gas Tax -6 Cent 137,100 137,100 135,100 (2,000) (1.46) 001-000-338,102 Local Gas Tax 1-5 Cent -63,200_ _ _ _ 63,200 _ _ 62,400_ _ _ A0qj _ _ 51.27) TOTAL REVENUE _ _ 858,300 858,300 881,600 23,300 2.71 INTERGOVERNMENTAL REVENUE --------------------------------------------------------------------- 858,300 858,300 881,600 23,300 2.71 Revenue 001-000-341,101 Certification/Copy Fees 14,000 14,000 25,000 11,000 78.57 001-000-341,105 Admin fees from other Gov'ts 1,500 1,500 2,000 500 33.33 TOTAL REVENUE 15,500 15,500 27,000 11,500 74.19 CHGS FOR SERV - GEN GOV ------ ---- ---- ----- ---- ---- 15,500 ---- ----- ---- ----------- 15,500 ---- ----- --------- ---- 27,000 ---- ----- ----- -------------------------------- 11,500 ---- 74.19 Revenue 001-000-341,180 ADMIN MGMT FEES -BUILDING 0 101,900 104,100 2,200 2.16 001-000-341,401 ADMIN MGMT FEES -WATER 572,900 572,900 598,600 25,700 4.49 001-000-341,402 Admin Mgmt Fee -Ref & Recyclin 8,100 8,100 8,450 350 4.32 001-000-341,403 Admin Mgmt Fees -Storm Water 13,700 _ --------------- -- 13,700____________________ 14,300 _____ 600____________________- 4.38_ ------ TOTAL REVENUE 594,700 696,600 725,450 28,850 4.14 INTRAGOVERNMENTAL REVENUE ------------------------------------------------------------------------------------------------------------------------------------------ 594,700 696,600 725,450 28,850 4.14 Revenue 001-000-362,110 Lease- Sprint 41,800 41,800 43,100 1,300 3.11 001-000-362,112 Lease -T -Mobile 61,800 61,800 64,200 2,400 3.88 001-000-362,116 Lease - AT&T 30,000 30,000 30,400 400 1.33 001-000-362,117 Verizon -901 Old Dixie 42,300 42,300 44,000 1,700 4.02 001-000-362,118 Verizon -136 Bridge Rd _ -31,900 31,900 32,400 ---------------------- -500 ---------- -------- _ 1.57 TOTAL REVENUE 207,800 207,800 214,100 6,300 3.03 RENTS & ROYALTIES ------------------------------------------------------------------------------------------------------------------------------------------- 207,800 207,800 214,100 6,300 3.03 Revenue 001-000-369,000 Other Miscellaneous Revenue 0 0 5,000 5,000 0.00 001-000-369,100 Insurance Reimbursement 0 0 5,000 5,000 0.00 TOTAL REVENUE 0 0 10,000 10,000 0.00 MISCELLANEOUS REVENUES - --- ----- ---- ---- ----- ---- --------- 0 ----- ---------------- 0 -------------------------- 10,000 - --- - ---- ---- ---- - ---- 10,000 - --- - - - -------- 0.00 Totals for dept 000 - GENERAL - --- - --------- - - - ---------------------------------------------------------------------------------------------- 10,492,800 10,594,700 11,348,450 753,750 7.11 Dept 150 - Comprehensive Planning Revenue 001-150-341,150 Land Development Fees 60,000 60,000 145,000 85,000 141.67 TOTAL REVENUE - 60,000 _ 60,000 _ _ 145,000 - _ _ _ _ stege h of 5� 67 CHGS FOR SERV - GEN GOV ------------------------------------------ 60,000 --------------------------------------------------------------------------------- 60,000 145,000 85,000 141.67 2 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE Totals for dept 150 - Comprehensive Planning - - - ------------------------------------------------------------------------------------------------------------------- 60,000 60,000 145,000 85,000 141.67 Dept 171 - Police Revenue 001-171-369,000 Other Miscellaneous Revenue 0 0 37,300 37,300 0.00 TOTAL REVENUE 0 0 37,300 37,300 0.00 MISCELLANEOUS REVENUES ----------------------------------------------------------------------------------------------------------------------------------- 0 0 37,300 37,300 0.00 Revenue 001-171-342,110 PBC - Marine law enforce. ser 22.575 _ 16,600 ..... _ _ (5,975 ... _... TOTAL REVENUE _ _ -16,600_ - 16,600 _ _ 22,575 16,600 (5,975) (26.47) CHGS FOR SERV -PUBLIC SAFETY ----------------16,600 ---------------22,575 ----------------- --- 16,600 - �- -- (5,975) - - _ (26.47) Revenue 001-171-351,100 Court Fines 5,500 5,500 5,500 0 0.00 001-171-354,101 Parking Tickets 500--- ---------- - ---- - 500 --- _ _ 500 - _ _ _ - 0 _ - _ _ 0.00 TOTAL REVENUE ---------------------------- 6,000 6,000 6,000 0 0.00 FINES & FORFEITURES ---- ---------- ---- ---------- ---------------- 6,000 ---- ----- - 6,000 ---- ---- ----- ----- - 6,000 ------------------------------------------ 0 0.00 Revenue 001-171-362,221 Police Impact Fees 0_ 0 --- - ---- ---- ____ 500- - - -500 - - _-_- _ 0.00 TOTAL REVENUE - --- ----- ---- ---- ---- - 0 --------____-- 0 500 500 0.00 IMPACT FEES ----------------------------------------------------------------------------------------------------------- 0 0 500 500 - - - - 0.00 Totals for dept 171 - Police ------------------------------------------------------------------------------------------------------------------------ 22,600 28,575 60,400 31,825 111.37 Dept 180 - Building & Zoning Revenue 001-180-354,102 Code Enf Fines & Court Costs 10_000_ 10,000 - _ _ (10,000Z______ TOTAL REVENUE _ _ _ - 10,000 _ _ _ 10,000 _ _ _ _0_ 0 (10,000) (100.00) FINES & FORFEITURES 10,000 ----------------------------------------------- 10,000 0 --------------------------------------------- (10,000) (100.00) Revenue 001-180-322,000 Building Permit Fees 625,000 625,000 729,100 104,100 16.66 001-180-329,110 PARTIAL AND RE -INSPECTION 8,000 8,000 8,000 0 0.00 TOTAL REVENUE 633,000 633,000 737,100 104,100 16.4E- 6.45------------------------------------------------------------------------------------------------------------------------ LICENSES & PERMITS LICENSES - --- - ---- - --- - --- - ---- - --- - -- 633,000 - ---- - ---- - --- - ---- - 633,000 ---- - -- - ---- - -------- - --------------- 737,100 - --- - --- - ---- - --- 104,100 - --- - --- - ---- - --- 16.45 Totals for dept 180 - Building & Zoning -------------------------------------------------------------------------------------------------------- 643,000 643,000 737,100 94,100 - - - - 14.63 Dept 181 - Code Compliance Revenue 001-181-354,102 Code Enf Fines & Court Costs 10.000 ----- - --------- __(3--0001 --- ___ TOTAL REVENUE ______________________0_ - 0 _ _ _40,000 40,000 _ _ 10,000 (30,000) (75.00) FINES &FORFEITURES -------------------- ------------------------------------------------------------ ------------------- --4--000 ----------------(30,000) 1--000 - --------------) Totals for dept 181 - Code Compliance ------------------------------------------------------------------------------------------------------ 0 40,000 10,000 (30,000) - - - - (75.00) Dept 192 - Fire Control Revenue 001-192-335,201 Fire Incentive Pay _ _ _ 6,700 _ _ _ _6,700 - _________0 _ - _ _ 0.00 TOTAL REVENUE _ _ _ -_6_700 6,700 6,700 6,700 0 0.00 INTERGOVERNMENTAL REVENUE -------------------------------------------------------------------------------------------------------------------------- 6,700 6,700 6,700 0 0.00 Revenue 001-192-365,102 Fire Dept Sales 150 150 150 0 0.00 001-192-369,000 Other Miscellaneous Revenue 0 0 1,500 1,500 0.00 TOTAL REVENUE -------------------------------------------------------------------------------------------------------------------------------- 150 150 1,650 1,500 1,000.00 MISCELLANEOUS REVENUES --------------------------------------------------------------------------------------------------------------------------- 150 150 1,650 1,500 1,000.00 Revenue 001-192-342,192 Fire - Extra Duty 2,500 2,500 2,500 0 0.00 001-192-342,201 Fire Plan Review Fees 25,000 25,000 35,000 10,000 40.00 001-192-342,202 Fire Inspections 25,000 25,000 30,000 5,000 20.00 001-192-342,401 Emergency Service-JIC 416,000 416,000 432,600 16,600 3.99 001-192-342,402 Fire Rescue -CPR Program 250 250 0 (250) (100.00) 001-192-342,410 Emergency Svc- PBC Fire Rescu 219,700 289,700 296,200 6,500 2.24 001-192-342,600 EMS Transportation Fees 329,000 _ 329,000 350,000 _ ___21 a_5_pf_1_52s_3a_ TOTAL REVENUE _ 1,017,450 1,087,450 1,146,300 58,850 5.41 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET - - AMT CHANGE - - - - % CHANGE - - - - - - ----------------------------------------------------------------------------------------------------------- CHGS FOR SERV -PUBLIC SAFETY 1,017,450 1,087,450 1,146,300 58,850 58,850 5.41 5.41 Revenue 001-192-362,222 Fire Impact Fees - - -------------- - 500 - - - -500 - - - 0.00 TOTAL REVENUE ---------------------- 0 0 500 500 0.00 IMPACT FEES - --- ----- ---- ---- ----- ---- ---- 0 ---- -------- ---------------- 0 --------------- - --- 500 - - - -------------------------------- 500 0.00 Revenue 001-192-337,201 Local Government Grant PBC_________- 0_ 17,192____ TOTAL REVENUE ^______ - 0 _ _ _ 17,192 --------- _---- _---- -0_--- 0 (17,192) (100.00) GRANTS -STATE - - -- --- --- - -- - - - 17,192 - - - - - -� -----------------2) ----- - - (100.00). Totals for dept 192 - Fire Control ------------------------------------------------------------------------------------------------------------------------ 1,024,300 1,111,492 1,155,150 43,658 3.93 Dept 231 - Leisure Services Revenue 001-231-362,100 Rental -Facilities 7_000_ - _ 7,000 ---- - ---- _--------- _ 7,500_ - _ ____-500 ---- _ --- - --- _--- ___7.14 TOTAL REVENUE _ _ _ 7,000 7,000 7,500 500 7.14 RENTS & ROYALTIES --------------------------------------------------------------------------------------------------------------------------------- 7,000 7,000 7,500 500 7.14 Revenue 001-231-365,110 Concession Sales 800 800 800 0 0.00 TOTAL REVENUE 800 800 800 0 0.00 MISCELLANEOUS REVENUES - - - ---- - - 800 - - ----- 800 800 0 0.00 Revenue 001-231-366,100 Contrib & Donations & Sponsor _ 1,500_ _ _ _ 1,500 --------- _------------ 5,000- --- - --- _-------- 3,500 _ - ____ 233.33 TOTAL REVENUE _ _ _ 1,500 1,500 5,000 3,500 233.33 CONTRIBUTIONS & DONATIONS --------------------------------------------------------------------- 1,500 1,500 - 5,000 - --- - ---- ---- ---- ----- --- 3,500 - - - - 233.33 Revenue 001-231-347,100 Tequesta Fest 12,000 12,000 12,000 0 0.00 001-231-347,190 Special Events - Other 5,300 5,300 5,300 0 0.00 001-231-347,201 Winter/Summer Camp Fees 33,750 33,750 40,750 7,000 20.74 001-231-347,205 Recreation Programs Fees 15,000_ - _ _ 15,000 _ _ _ 18,000_ - _ _ 3,000 ......... _ _20.00 TOTAL REVENUE _ _ _ _ 66,050 66,050 76,050 10,000 15.14 CHARGES FOR SERVICES - RECR. --------------------------------------------------------------------------------------------------------------------- 66,050 66,050 76,050 10,000 15.14 Totals for dept 231 - Leisure Services - --- ----- ---- ---- ---- ---- ---- 75,350 ---- ----- ---- ----- - 75,350 ---- ---- - ---- ----- ------- 89,350 - --- ----- --- - - - 14,000 - - - - 18.58 Dept 910 - Other Financing Sources & Uses Revenue 001-910-383,100 Capital Lease at Inception 0 _ _ _ 31,100 _ _ _ ___ 0_ TOTAL REVENUE ______ - 0 31,100 0 (31,100) (100.00) OTHER FINANCING SOURCES 0 31,100 _ 0 -- -------------------------------------------------------------- (31,100) (100.00) Totals for dept 910 - Other Financing Sources & Uses 0 31,100 --------------- 0 - - -- ------------------------------- (31,100) (100.00) Dept 950 - Other Nonoperating Revenue 001-950-364,100 DISPOSITION/SALE OF ASSETS 0 0 15,000 15,000 0.00 TOTAL REVENUE -------------------------------------------------------------------------------------------------------------------- 0 0 15,000 15,000 0.00 OTHER FINANCING SOURCES -------------------------------------------------------------------------------------------------- 0 0 15,000 15,000 - - - - 0.00 Revenue 001-950-361,100 Interest/Investment Earnings 80,000 _ _ _80,000 _ _ _ 115,000 _ _ 35,000 _ - _ 43.75 TOTAL REVENUE _ _ 80,000 80,000 115,000 35,000 43.75 UNRESTRICTED INVESTMENT EARNIN --------------------------------------------------------------------------------------------- 80,000 80,000 115,000 - - - 35,000 ------------------- 43.75 Totals for dept 950 - Other Nonoperating ------------------------------------------------------------------------------------------------------------------------------ 80,000 80,000 130,000 50,000 62.50 Dept 990 - Other/Reserve/Contingency Revenue 001-990-399,999 Appropriate Fund Balance 807,150_ 317,036_______________________0_ TOTAL REVENUE _ - 807,150 _ _ 317,036 0 (317,036) (100.00) OTHER FINANCING SOURCES - 807,150 317,036 - 0 (317,036) - (100.00) Totals for dept 990 - Other/Reserve/Contingency ---- ----- ----- ---- ----- ---- ---- 807,150 ---- ----- ------ ------------------------------------- 317,036 0 - --- - --- (317 a 0.00) TOTAL ESTIMATED REVENUES --------------------------------------------------------------------------------------------------------------------------------- 13,205,200 12,981,253 13,675,450 694,197 5.35 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Expenditure Expenditure Exhibit "N' Agenda Item #1. Travel & Per Diem 001-110-546,320 Computer system maint & suppl 001-110-549,300 Other Misc Chgs & Obligations 001-110-549,401 2018-19 2018-19 2019-20 2019-20 2019-20 TOTAL EXPENDITURE ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBERDESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE APPROPRIATIONS - .... ... 150.00 - - - - - 7,950 _ 16,250 11,750- (4,500) Dept 100 - Council -----------------7,950 --------------- ------------------------ ----------------- 11,750 (4,500) - - -- (27.69). Expenditure 1,700 �700Z o-00�09_. -------------------- - 0 - 001-100-531,311 COUNCIL FEES - SEAT 1 - ARENA 7,600 7,600 7,750 150 1.97 001-100-531,313 COUNCIL FEES - SEAT 4 - STONE 7,600 7,600 7,750 150 1.97 001-100-531,314 COUNCIL FEES - SEAT 5 - JOHNSON 7,600 7,600 7,750 150 1.97 001-100-531,316 COUNCIL FEES - SEAT 3 - BRANDON 7,600 7,600 7,750 150 1.97 001-100-531,317 COUNCIL FEES - SEAT 2 - BRENNAN 7,600 7,600 7,750 150 1.97 001-100-540,301 COUNCIL EXPENSES - SEAT 1 - ARENA 3,000 3,000 3,000 0 0.00 001-100-540,303 MAYORAL DUTIES 0 0 2,500 2,500 0.00 001-100-540,304 COUNCIL EXPENSES - SEAT 5 - JOHNSON 3,000 3,000 3,000 0 0.00 001-100-540,306 COUNCIL EXPENSES - SEAT 3 - BRANDON 3,000 3,000 3,000 0 0.00 001-100-540,307 COUNCIL EXPENSES - SEAT 2 - BRENNAN 3,000 3,000 3,000 0 0.00 001-100-540,308 COUNCIL EXPENSES - SEAT 4 - STONE 3,000 3,000 3,000 0 0.00 001-100-549,300 OTHER MISC CHGS & OBLIGATIONS 700 700 700 0 0.00 001-100-549,350 VOLUNTEER APPRECIATION 1,400 1,400 1,400 0 0.00 001-100-554,300 BOOKS, PUBL, SUBS & MEMBERSHI 3,700 3,700 - 3,700 ---------- 0 ------------------------ 0.00 TOTAL EXPENDITURE - 58,800 - 58,800 62,050 3,250 5.53 ------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 58,800 58,800 62,050 3,250 5.53 Expenditure (1,000) (33.33) 10,500 900 8,000 001-100-664,601 Computer Equipment 0------ - --------------- - - - --6,000 - - - -6,000 - ----------0.00 -------------------- TOTAL EXPENDITURE 0 0 6,000 6,000 0.00 --------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 0 0 6,000 6,000 0.00 Totals for dept 100 - Council -58,800 - -- 58,800 68,050 9,250 15.73 Dept 110 - Manager Expenditure Expenditure Regular Salaries & Wages 001-110-540,300 Travel & Per Diem 001-110-546,320 Computer system maint & suppl 001-110-549,300 Other Misc Chgs & Obligations 001-110-549,401 Recruitment expenses 001-110-554,300 Books, Publ, Subs & Membershi 001-110-554,301 Personnel Training TOTAL EXPENDITURE OPERATING EXPENDITURES/EXPENSE Expenditure 001-110-664,601 Computer Equipment TOTAL EXPENDITURE CAPITAL OUTLAY Expenditure Expenditure 001-110-512,100 Regular Salaries & Wages 001-110-515,103 Bonus Pay Plan 001-110-515,107 Part-time Salaries 001-110-515,108 Auto Allowance 001-110-515,125 Other Allowances 001-110-516,100 Compensated Absences 001-110-521,101 FICA Taxes 001-110-521,102 Medicare Taxes 001-110-522,102 VOT Pension Contributions 001-110-523,101 Life/Health Insurance 001-110-524,100 Workers' Comp Insurance 001-110-526,104 ICMA-Def Comp Plan TOTAL EXPENDITURE PERSONAL SERVICES Totals for dept 110 - Manager Dept 111 - Human Resources Expenditure 5,000 001-111-526,101 Employee Recognition Program 001-111-526,102 Employee Assistance Program 001-111-526,103 Education Reimbursement Prgm 001-111-534,300 Other Contractual Services 001-111-540,300 Travel & Per Diem 001-111-541,300 Communication Services 001-111-546,320 Computer system maint & suppi 001-111-547,300 Printing & Binding 001-111-549,300 Other Misc Chgs & Obligations 001-111-549,401 Recruitment expenses 1,000 1,000 5,000 4,000 400.00 2,000 2,000 800 (1,200) (60.00) 250 250 750 500 200.00 0 10,000 0 (10,000) (100.00) 3,700 2,000 2,700 700 35.00 1,000_ - 1,00_0 - - - - 2,500 - _ _ 1,500 .......... - .... ... 150.00 - - - - - 7,950 _ 16,250 11,750- (4,500) (27.69) -----------------7,950 --------------- ------------------------ ----------------- 11,750 (4,500) - - -- (27.69). 0- 1,700 �700Z o-00�09_. -------------------- - 0 - - 1,700 - - -�- 6 - - - - (1,700) - (100.00) - --- ----- ---------- ----- --- ---- ---- ------ 1,700 ----------------------- -------------- -- (1,700) - - - (100.00) 323,300 198,050 201,800 3,750 1.89 1,250 1,250 1,250 0 0.00 0 0 2,500 2,500 0.00 7,500 3,750 3,600 (150) (4.00) 3,000 1,500 0 (1,500) (100.00) 2,500 2,500 2,500 0 0.00 13,000 9,600 11,200 1,600 16.67 4,900 3,025 3,050 25 0.83 36,400 22,300 21,950 (350) (1.57) 41,300 27,850 26,100 (1,750) (6.28) 500 650 400 (250) (38.46) 30,100- - - - 4,200 -----------------------0------------------ (4,200j ... -... - ... -... - 463,750 274,675 274,350 (325) (0.12) ---------------- -------------- 463,750 274,675 --------- 274,350 --------- ---- ----- - - - (0.12) - ----------------471,700 -----------------292,625 ------------------ 286,100 ------------------ )---- ---- ---- ---------- ----- 14,000 14,000 14,000 0 0.00 12,100 12,100 11,050 (1,050) (8.68) 3,000 3,000 2,000 (1,000) (33.33) 10,500 900 8,000 7,100 788.89 5,000 5,000 5,000 0 0.00 0 1,100 1,200 100 9.09 16,000 16,000 16,800 800 5.00 1,500 1,500 1,500 Page 7 Of 152o.00 600 600 600 0 0.00 500 500 500 0 0.00 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Agenda Item #1. Exhibit "N' 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NU_MBE_R_DES_CRIP_TION BUDGET BUDGET BUDGET AMT CHANGE - % CHANGE.. - - - _ _ 001-111-552.30 2 - Small Tools and Equipment - - - - - - 500 - - - 500 - -0 - (500) (100.00) 001-111-554,300 Books, Publ, Subs & Membershi 1,500 1,500 1,500 0 0.00 001-111-554,301 Personnel Training 5,000 5,000 5,000 0 0.00 001-111-554,310 Employee Development ___ _ 10,000_ _ 10.000 _ 10,000_ --------- _---- _--- -___0 ---- -__-__________0.00 TOTAL EXPENDITURE 80,200 71,700 77,150 5,450 7.60 OPERATING EXPENDITURES/EXPENSE -----------------80.200------------------71,700----------------- 77,150------------------ --- -------------------7.60- Expenditure 001-111-512,100 Regular Salaries & Wages 221,700 214,530 231,600 17,070 7.96 001-111-515,103 Bonus Pay Plan 1,900 2,025 1,900 (125) (6.17) 001-111-515,107 Part-time Salaries 6,500 12,970 0 (12,970) (100.00) 001-111-516,100 Compensated Absences 3,000 2,780 3,000 220 7.91 001-111-521,101 FICA Taxes 14,500 14,500 13,550 (950) (6.55) 001-111-521,102 Medicare Taxes 3,400 3,400 3,450 50 1.47 001-111-522,102 VOT Pension Contributions 24,900 24,900 25,050 150 0.60 001-111-523,101 Life/Health Insurance 34,400 29,300 28,200 (1,100) (3.75) 001-111-523,105 HSA - Health Savings Account 0 2,160 2,400 240 11.11 001-111-524,100 Workers' Comp Insurance 500 540 ____________450_ ------------- -(900 -------------- (16.67) TOTAL EXPENDITURE ------------------------------------------ 310,800 ---------- 307,105 309,600 2,495 0.81 PERSONAL SERVICES ---------------------------------------------------------------------------------------------------------------------------------- 310,800 307,105 309,600 2,495 0.81 Totals for dept 111 - Human Resources ----------------------------------------------------------------------------------------------------- 391,000 378,805 386,750 7,945 - - - - 2.10 Dept 120 - Village Clerk Expenditure 001-120-526,103 Education Reimbursement Prgm 3,000 3,000 0 (3,000) (100.00) 001-120-531,303 Codification Services 6,100 6,100 6,500 400 6.56 001-120-534,301 Election Expense 18,800 17,214 18,950 1,736 10.08 001-120-534,302 Legal Advertising 13,800 13,800 12,000 (1,800) (13.04) 001-120-540,300 Travel & Per Diem 4,500 4,150 3,500 (650) (15.66) 001-120-541,300 Communication Services 2,700 2,700 1,400 (1,300) (48.15) 001-120-546,320 Computer system maint & suppl 11,600 14,476 16,700 2,224 15.36 001-120-548,110 Marketing and Public Relation 3,000 1,710 10,000 8,290 484.80 001-120-549,100 Miscellaneous Archival 2,500 2,500 2,500 0 0.00 001-120-549,300 Other Misc Chgs & Obligations 2,800 2,800 2,500 (300) (10.71) 001-120-552,302 Small Tools and Equipment 500 500 500 0 0.00 001-120-554,300 Books, Publ, Subs & Membershi 1,000 1,000 1,200 200 20.00 001-120-554,301 Personnel Training _ _ _ 2,050 ..... - ... _.... ____1402) ... -... TOTAL EXPENDITURE _ _ _ -_2,100 - 72,400 _ _2.450 _ 72,400 77,800 5,400 7.46 OPERATING EXPENDITURES/EXPENSE -------------------------------------------------------------------------- 72,400 72,400 77,800 5,400 - - - - 7.46 Expenditure 001-120-664,601 Computer Equipment 26,000 ______0_ - _ _ j26,000Z... _... - X100.00) TOTAL EXPENDITURE _ _ _ -26,000_ _ 26,000 _ _ _ 26,000 _ _ 0 (26,000) (100.00) CAPITAL OUTLAY ---------------26,000 --------------- ------ --------------------- -----------------(26,000) �- - -� (100.00) Expenditure 001-120-512,100 Regular Salaries & Wages 185,100 192,795 203,650 10,855 5.63 001-120-515,103 Bonus Pay Plan 2,150 2,150 1,750 (400) (18.60) 001-120-515,108 Auto Allowance 3,000 3,000 3,000 0 0.00 001-120-521,101 FICA Taxes 11,500 11,900 12,550 650 5.46 001-120-521,102 Medicare Taxes 2,700 2,800 2,950 150 5.36 001-120-522,102 VOT Pension Contributions 20,800 21,550 22,150 600 2.78 001-120-523,101 Life/Health Insurance 40,200 43,450 45,900 2,450 5.64 001-120-524,100 Workers' Comp Insurance 500____-_____________500 --- _ ---- _--- _----- --- 400_ --- - --- _---- ___ TOTAL EXPENDITURE _ _ _ - 265,950 278,145 292,350 14,205 5.11 PERSONAL SERVICES ----- ----- ---- ----- ----- ---- ------- 265,950 ---- ---- ----------- 278,145 ---------- ----- ---- --- 292,350 ---- ----- ---- ---- ---- 14,205 - - - - - 5.11 Totals for dept 120 - Village Clerk 364,350 ----- ---------- 376,545 ---- ----- - -------- - --- 370,150 ---- - ---- - --- -- - (6,395) - ----------------- (1.70) Dept 130 - Finance Expenditure 001-130-532,300 Accounting & Auditing Service 26,800 28,305 28,300 (5) (0.02) 001-130-540,300 Travel & Per Diem 3,900 3,900 3,900 0 0.00 001-130-544,301 Operating Leases 2,300 2,400 2,550 150 6.25 001-130-546,301 Office Equip/Repair & Maint 400 900 0 (900) (100.00) 001-130-546,320 Computer system maint & suppl 14,000 14,000 12,600 (1,400) (10.00) 001-130-547,300 Printing & Binding 3,000 3,000 2,800 (200) (6.67) 001-130-549,300 Other Misc Chgs & Obligations 1,000 900 1,000 100 11.11 001-130-551,300 Office Supplies & Equipment 4,000 2,595 2,800 205 7.90 001-130-554,300 Books, Publ, Subs & Membershi 1,600 1,600 1,600 0 0.00 001-130-554,301 Personnel Training 3.000 3,000 500 16.67 TOTAL EXPENDITURE ____ 60,000 _ _ 60,600 _ _ _3,500_ 59,050 - _ _ ( _ _ e 8 of 15z.5si. OPERATING EXPENDITURES/EXPENSE 60,000 60,600 59,050 -- ---------------------------- (1,550) (2.56) 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N' Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER ..... _... DESCRIPTION --- _---- _--- ---- _-------------- _--- - --- _---- _--- BUDGET BUDGET BUDGET AMT CHANGE %CHANGE Expenditure 001-130-512,100 Regular Salaries & Wages 257,300 249,073 264,400 15,327 6.15 001-130-515,103 Bonus Pay Plan 2,150 2,150 2,150 0 0.00 001-130-515,120 Cell phone allowance 600 600 0 (600) (100.00) 001-130-516,100 Compensated Absences 2,500 10,227 2,500 (7,727) (75.55) 001-130-521,101 FICA Taxes 16,000 16,000 16,350 350 2.19 001-130-521,102 Medicare Taxes 3,800 3,800 3,850 50 1.32 001-130-522,102 VOT Pension Contributions 28,900 28,900 28,750 (150) (0.52) 001-130-523,101 Life/Health Insurance 47,900 47,750 47,850 100 0.21 001-130-524,100 Workers' Comp Insurance------------------ 600_ 650 ------- 500_ - _ _�150�_______ ---- TOTAL EXPENDITURE -- --- 359,750 _ ------------------- 359,150 366,350 7,200 2.00 PERSONAL SERVICES - --- ----- ---- ---- ----- --------- 359,750 --------------- ----- - 359,150 ---- ---- ----- -------------- 366,350 ----- - ---- ---- ----- - ---- --- - 7,200 - - - 2.00 Totals for dept 130 - Finance ------------------------------------------------------------------------------------------------------------ 419,750 419,750 425,400 - 5,650 - - - 1.35 Dept 140 - Legal Expenditure 001-140-531,301 Legal Services 100,000 100,000 100,000 0 0.00 001-140-531,308 Legal fees - Personnel 80,000 80,000 _ _ 80,000 ..... - ... _.... _ - 0 _ 0.00 TOTAL EXPENDITURE _ _ 180,000 180,000 180,000 0 6.66- .00--------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE - -- - ---- - --- - --- - ---- - ---- - -- 180,000 - --------------- - ---- - 180,000 ---- - -- - ---- - ---- - ------ 180,000 -- - ------------ - 0 - - - 0.00 Totals for dept 140 - Legal -------------------------------------------------------------------------------------------------------- 180,000 180,000 180,000 - 0 - - - 0.00 Dept 150 - Comprehensive Planning Expenditure 001-150-531,301 Legal Services 15,000 15,000 14,000 (1,000) (6.67) 001-150-531,321 Mapping Services 2,500 2,500 1,500 (1,000) (40.00) 001-150-531,322 Misc Planning Service 129,000 129,000 129,000 0 0.00 001-150-531,332 Planning and Zoning Board 1,000 1,000 0 (1,000) (100.00) 001-150-534,300 Other Contractual Services 10,000 10,000 10,000 0 0.00 001-150-534,302 Legal Advertising 5,000 5,000 5,000 0 0.00 001-150-546,320 Computer system maint & suppl 5,200 5,200 1,400 (3,800) (73.08) 001-150-547,300 Printing & Binding 3,100 3,100 1,000 (2,100) (67.74) 001-150-549,300 Other Misc Chgs & Obligations 500 500 1,000 500 100.00 001-150-551,300 Office Supplies & Equipment 750 750 0 (750) (100.00) 001-150-554,300 Books, Publ, Subs & Membershi 900_ 90_0_ _ _ _ _ 900_ _ _ _ - _0 -- --------------- 0.00 TOTAL EXPENDITURE _ _ _ _ _ 172,950 _ _ 172,950 163,800 (9,150) (5.29) OPERATING EXPENDITURES/EXPENSE 172,950 172,950 163,800 - (9,150) (5.29) Totals for dept 150 - Comprehensive Planning 172,950 - 172,950 163,800 - (9,150) (529) Dept 160 - General Government Expenditure 001-160-531,302 Engineering Services 0 1,333 2,500 1,167 87.55 001-160-534,300 Other Contractual Services 20,000 25,496 29,000 3,504 13.74 001-160-534,303 Special Events 15,000 3,994 5,000 1,006 25.19 001-160-541,300 Communication Services 8,600 7,600 7,000 (600) (7.89) 001-160-541,301 Postage 4,300 3,300 3,000 (300) (9.09) 001-160-541,305 Website Maintenance 7,600 7,600 7,800 200 2.63 001-160-543,300 Utility Services 19,000 19,100 19,500 400 2.09 001-160-544,301 Operating Leases 48,100 48,100 48,100 0 0.00 001-160-545,300 Insurance 94,200 94,350 74,400 (19,950) (21.14) 001-160-546,301 Office Equip/Repair & Maint 3,000 3,320 3,400 80 2.41 001-160-546,302 Vehicle Repair & Maintenance 500 0 0 0 0.00 001-160-546,320 Computer system maint & suppl 28,100 28,100 36,600 8,500 30.25 001-160-547,300 Printing & Binding 2,000 2,500 2,000 (500) (20.00) 001-160-549,300 Other Misc Chgs & Obligations 10,000 13,673 10,000 (3,673) (26.86) 001-160-549,302 Village Newsletter 16,500 16,500 15,000 (1,500) (9.09) 001-160-549,304 Licenses, Fees & Permits 2,800 2,304 2,400 96 4.17 001-160-551,300 Office Supplies & Equipment 4,000 6,500 6,500 0 0.00 001-160-552,301 Gas & Oil 300 300 0 (300) (100.00) 001-160-552,302 Small Tools and Equipment 1,000 1,000 0 (1,000) (100.00) 001-160-554,300 Books, Publ, Subs & Membershi 2,900_ 2,976 _ _ _ _ 3,500_ --- - --- _--------- -524 --------- __TOTAL TOTAL EXPENDITURE _ _ _ - - 287,900 _ _ 288,046 275,700 (12,346) (4.29) OPERATING EXPENDITURES/EXPENSE - - 287,900 - - - 288,046 - - _ 275,700 - - - (12,346) - - - - (4.29) Expenditure 001-160-664,600 Mach/Equipment 15,000 0 0 0 0.00 001-160-664,601 Computer Equipment 16,400 16,400 23,500 7,100 43.29 001-160-664,607 Equipment - Tech 35,000 35,000________________________0_ - _ _ 535,00 _ - X100.00) TOTAL EXPENDITURE _ - _ - - 66,400 _ 51,400 23,500 (27,900) (54.28) _ -- - - ---- - �a�}�_s�f x_52------ CAPITAL OUTLAY 66,400 51,400 23,500 (27,900) (54.28) 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. Totals for dept 161 - IT 209,900 209,900 219,400 9,500 Dept 175 - Police Department 2018-19 2018-19 2019-20 2019-20 2019-20 Expenditure ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER BUDGET BUDGET BUDGET AMT CHANGE % CHANGE - - _DESCRIPTION _ Totals for dept 160 -General Govemment----------------------------------------------354,300 ------------------339,446---------------- 001-175-526,103 299,200------------------(40,246)---- 9,000 (11.86) Dept 161 - IT 0 0.00 001-175-526,105 Employee Physical/Psycologica 4,250 Expenditure 4,250 848 24.93 001-175-540,300 Travel & Per Diem 001-161-526,103 Education Reimbursement Prgm 6,000 6,000 6,000 0 0.00 001-161-540,300 Travel & Per Diem 2,000 2,000 3,000 1,000 50.00 001-161-552,160 IT Operating Supplies 2,000 2,000 2,000 0 0.00 001-161-554,301 Personnel Training _ _ _ 4,000 ____________________ 4,000 --- - ---- _--- _----- 8,000 _ _ 4,000 --------- 100.00 TOTAL EXPENDITURE 14,000 14,000 19,000 5,000 35.71 OPERATING EXPENDITURES/EXPENSE ---------------------------------------------------------------------------------------------------------------------------------- 14,000 14,000 19,000 5,000 35.71 Expenditure 60,950 6,790 12.54 001-175-546,175 K-9 Equipment & Maintenance 001-161-512,100 Regular Salaries & Wages 139,500 139,500 145,500 6,000 4.30 001-161-515,103 Bonus Pay Plan 1,500 1,500 1,400 (100) (6.67) 001-161-515,120 Cell phone allowance 1,000 1,000 1,000 0 0.00 001-161-521,101 FICA Taxes 8,600 8,600 8,950 350 4.07 001-161-521,102 Medicare Taxes 2,100 2,100 2,100 0 0.00 001-161-522,102 VOT Pension Contributions 15,700 15,700 15,800 100 0.64 001-161-523,101 Life/Health Insurance 27,100 27,100 25,350 (1,750) (6.46) 001-161-524,100 Workers' Comp Insurance 400 ____ ---- _------- 400 --------- _--- _--------- 300 ----------- - ---- - ---- (10t) --- _--- - --- _----- (25.00) TOTAL EXPENDITURE _--- _---- _--- _----- ------ 195,900 195,900 200,400 4,500 2.30 PERSONAL SERVICES --------------------------------------------------------------------------------------------------- 195,900 195,900 200,400 4,500 - - - - 2.30 Totals for dept 161 - IT 209,900 209,900 219,400 9,500 Dept 175 - Police Department Expenditure 001-175-526,101 Employee Recognition Program 3,000 3,000 3,000 0 0.00 001-175-526,103 Education Reimbursement Prgm 9,000 6,000 6,000 0 0.00 001-175-526,105 Employee Physical/Psycologica 4,250 3,402 4,250 848 24.93 001-175-540,300 Travel & Per Diem 13,000 12,416 14,000 1,584 12.76 001-175-541,300 Communication Services 23,000 23,000 24,500 1,500 6.52 001-175-541,301 Postage 1,000 600 1,000 400 66.67 001-175-543,300 Utility Services 35,000 33,000 35,000 2,000 6.06 001-175-544,301 Operating Leases 2,000 2,102 2,150 48 2.28 001-175-545,300 Insurance 54,100 54,160 60,950 6,790 12.54 001-175-546,175 K-9 Equipment & Maintenance 6,000 6,000 6,000 0 0.00 001-175-546,301 Office Equip/Repair & Maint 1,200 1,200 1,200 0 0.00 001-175-546,302 Vehicle Repair & Maintenance 30,000 33,400 38,000 4,600 13.77 001-175-546,303 Building Repair & Maint 51,000 46,000 30,000 (16,000) (34.78) 001-175-546,304 Communication Equip Maint 36,000 36,000 39,000 3,000 8.33 001-175-546,310 Equipment Repair & Maint 3,000 3,000 3,000 0 0.00 001-175-546,320 Computer system maint & suppl 104,800 104,800 104,600 (200) (0.19) 001-175-547,300 Printing & Binding 1,500 1,500 1,500 0 0.00 001-175-549,300 Other Misc Chgs & Obligations 7,000 11,210 10,000 (1,210) (10.79) 001-175-549,303 Investigative Expenses 2,000 2,000 2,000 0 0.00 001-175-549,304 Licenses, Fees & Permits 2,500 1,750 1,750 0 0.00 001-175-549,311 Marine Unit Operations 4,250 4,250 25,600 21,350 502.35 001-175-549,314 K.E.Y.S. Program 12,000 15,600 15,600 0 0.00 001-175-551,300 Office Supplies & Equipment 5,000 4,000 4,500 500 12.50 001-175-551,301 Crime Prevention Supplies 4,000 3,000 4,000 1,000 33.33 001-175-552,301 Gas & Oil 28,000 39,082 30,000 (9,082) (23.24) 001-175-552,302 Small Tools and Equipment 19,000 12,380 8,380 (4,000) (32.31) 001-175-552,305 Uniforms 21,000 22,100 21,000 (1,100) (4.98) 001-175-554,300 Books, Publ, Subs & Membershi 3,700 2,700 2,700 0 0.00 001-175-554,301 Personnel Training _ _ _ 17,000 _ _ _ 19,000_ _ _ _ 2,000_ 11.76 TOTAL EXPENDITURE _ _ _ -17,000_ 503,300 504,652 518,680 14,0 28 2.78 OPERATING EXPENDITURES/EXPENSE -------------------------------------------------------------------------------------------------------------------- 503,300 504,652 518,680 14,028 2.78 Expenditure 001-175-664,600 Mach/Equipment 0 31,100 1,750 (29,350) (94.37) 001-175-664,601 Computer Equipment 48,800 48,800 34,600 (14,200) (29.10) 001-175-664,602 Vehicles 0 0 90,000 90,000 0.00 TOTAL EXPENDITURE --------------------------------------------------------------------------------------------------------------------------------- 48,800 79,900 126,350 46,450 58.14 CAPITAL OUTLAY ----------------------------------------------------------------------------------------------------------------------------- 48,800 79,900 126,350 46,450 58.14 Expenditure 001-175-512,171 Sal & Wages - Adminstration 244,900 244,900 260,400 15,500 6.33 001-175-512,172 Reg Sal & Wages - Communicati 206,300 201,518 214,000 12,482 6.19 001-175-512,175 Reg Sal & Wages - Operations 1,212,600 1,201,034 1,311,450 110,416 9.19 001-175-514,172 Overtime - Communications 15,000 13,000 15,500 2,500 19.23 001-175-514,175 Overtime - Operations 94,200 92,685 92,100 (585) (0.63) 001-175-515,101 Holiday Pay 55,700 55,700 54,600 (1,100) (1.97) 001-175-515,103 Bonus Pay Plan 10,000 10,000 9,750 Pw 10 of 1522.50) 001-175-515,106 Clothing & Boot Allowance 13,100 13,100 14,750 1,65D 12.60 001-175-515,107 Part-time Salaries 10,000 10,000 15,000 5,000 50.00 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N' Agenda Item #1. PERSONAL SERVICES Totals for dept 175 - Police Department Dept 180 - Building & Zoning Expenditure 2018-19 2018-19 2019-20 2019-20 2019-20 001-180-531,325 Inspection Services ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTIONtoAllo BUDGET DGET BUDGET BUDGET ----------------------- AMT CHANGE -- - -(-6-9- % CHANGE - - - - 001-175-515,108 _ _ - _ _ Auwance _ _ _ 12,000 _ -------------------- 6,693 6-,-000--- (693) (10.35)0.35) 001-175-515,120 Cell phone allowance 1,200 1,200 1,200 0 0.00 001-175-515,125 Other Allowances 0 5,310 6,000 690 12.99 001-175-515,172 P/T Salary - Communications 25,000 31,782 25,750 (6,032) (18.98) 001-175-515,175 P/T Salary - Operations 41,700 41,700 0 (41,700) (100.00) 001-175-516,100 Compensated Absences 22,000 28,736 33,000 4,264 14.84 001-175-521,101 FICA Taxes 118,700 118,700 123,700 5,000 4.21 001-175-521,102 Medicare Taxes 27,800 27,800 29,100 1,300 4.68 001-175-522,101 FRS Contributions 31,900 31,900 36,100 4,200 13.17 001-175-522,102 VOT Pension Contributions 280,800 280,800 29,600 (251,200) (89.46) 001-175-522,105 Defined Contribution 22,100 22,100 26,100 4,000 18.10 001-175-523,101 Life/Health Insurance 368,300 368,300 379,100 10,800 2.93 001-175-523,105 HSA - Health Savings Account 1,100 995 0 (995) (100.00) 001-175-524,100 Workers' Comp Insurance 51,400_ 59,450 _ 66,000_ - _ _ 6,550 _ - _ 11.02 TOTAL EXPENDITURE _ _ - 2,865,800 _ _ 2,867,403 2,749,200 (118,203) (4.12) PERSONAL SERVICES Totals for dept 175 - Police Department Dept 180 - Building & Zoning Expenditure 001-180-653,600 001-180-531,301 Legal Services 001-180-531,320 Code Enforcement Service 001-180-531,325 Inspection Services 001-180-534,300 Other Contractual Services 001-180-540,300 Travel & Per Diem 001-180-541,300 Communication Services 001-180-541,301 Postage 001-180-543,300 Utility Services 001-180-544,301 Operating Leases 001-180-545,300 Insurance 001-180-546,301 Office Equip/Repair & Maint 001-180-546,302 Vehicle Repair & Maintenance 001-180-546,320 Computer system maint & suppl 001-180-547,300 Printing & Binding 001-180-549,300 Other Misc Chgs & Obligations 001-180-549,301 Admin Mgmt Fees 001-180-549,304 Licenses, Fees & Permits 001-180-551,300 Office Supplies & Equipment 001-180-552,301 Gas & Oil 001-180-552,305 Uniforms 001-180-554,300 Books, Publ, Subs & Membershi 001-180-554,301 Personnel Training TOTAL EXPENDITURE OPERATING EXPENDITURES/EXPENSE Expenditure 2,867,403 --- ---- 001-180-653,600 Building Improvements 001-180-664,600 Mach/Equipment 001-180-664,601 Computer Equipment 001-180-664,607 Equipment - Tech TOTAL EXPENDITURE CAPITAL OUTLAY Expenditure 2,867,403 --- ---- 001-180-512,100 Regular Salaries & Wages 001-180-514,100 Overtime 001-180-515,103 Bonus Pay Plan 001-180-515,106 Clothing & Boot Allowance 001-180-515,108 Auto Allowance 001-180-516,100 Compensated Absences 001-180-521,101 FICA Taxes 001-180-521,102 Medicare Taxes 001-180-522,102 VOT Pension Contributions 001-180-523,101 Life/Health Insurance 001-180-524,100 Workers' Comp Insurance TOTAL EXPENDITURE PERSONAL SERVICES Expenditure 001-180-549,395 Credit Card Fees and Charges TOTAL EXPENDITURE OTHER FINANCING SOURCES & USES Totals for dept 180 - Building & Zoning ------------2,865,800 ----------- 2,867,403 --- ---- - --- ------- ---- ---- -- 200 -------- ---- ----- 03) ---- - - - (4.12) ----- ------ --------900 ------------ 3,451,955 -------------- ------230 --------------------5)------------------------- 13,000 4,000 4,000 0 0.00 7,000 0 0 0 0.00 20,000 25,000 25,000 0 0.00 0 1,500 2,000 500 33.33 3,000 5,500 3,000 (2,500) (45.45) 7,500 5,500 5,500 0 0.00 2,800 1,600 1,600 0 0.00 7,600 7,600 7,600 0 0.00 2,300 2,300 2,300 0 0.00 1,600 1,600 600 (1,000) (62.50) 1,150 1,150 1,150 0 0.00 1,000 700 500 (200) (28.57) 8,600 9,900 13,400 3,500 35.35 1,000 1,500 1,000 (500) (33.33) 800 2,300 2,300 0 0.00 0 101,900 104,100 2,200 2.16 2,000 3,000 3,000 0 0.00 3,000 3,000 3,000 0 0.00 1,500 750 750 0 0.00 500 1,500 1,500 0 0.00 2,000 1,400 1,400 0 0.00 6,000 -9,000 - - -- -1500 - - ---- 92,350 190,700 191,200 500 0.26 - - - 92,350 ------------------------------------------ 190,700 - 191,200 - - -------------------------------- 500 0.26 0 0 10,000 10,000 0.00 150,000 1,700 0 (1,700) (100.00) 18,100 5,400 20,000 14,600 270.37 15,000 - - 15,000 - - -------------------515,00q)----------------X00.00) --------------------------- 183,100 22,100 30,000 7,900 35.75 --- ---- 183,100 ---- ----- ---- ----- ---- 22,100 ---- ----- ----- ------- ---- 30,000 ----- ---- ----- ---- 7,900 --- - - - - 35.75 423,000 304,294 329,000 24,706 8.12 0 1,500 0 (1,500) (100.00) 1,000 2,600 2,800 200 7.69 150 150 0 (150) (100.00) 0 0 3,000 3,000 0.00 4,500 4,500 1,200 (3,300) (73.33) 25,800 18,685 20,550 1,865 9.98 6,100 4,450 4,800 350 7.87 47,500 34,250 35,750 1,500 4.38 94,100 62,995 51,600 (11,395) (18.09) - -4,506 - - - -3.850- - - -... K65G6)... -... - - - - --3,900 - 606,050 - 437,930 452,550 14,620 3.34 606,050- ------------------------------------------------------------------------ 437,930 452,550 14,620 - - - - 3.34 - - 7,500 - - - -7,000 - -S500Z--- --- - - - - -6,000- - 6,000 7,500 7,000 (500) (6.67) -------------------6,000---------------------500 6,000 --------------------7-.0 7,500 0---------------------� 7,000 @ e 6.67 o ) - - ---------------------------------------------------------- 887,500 658,230 680,750 ---------------------------------------------- 22,520 3.42 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER ......... DESCRIPTION --- _ ---- _--- — --- _-------- — ---- —--- — --------------- BUDGET BUDGET BUDGET AMT CHANGE % CHANGE Dept 181 - Code Compliance Expenditure 001-181-531.301 Legal Services 0 17,348 10,500 (6,848) (39.47) 001-181-531.320 Code Enforcement Service 0 8,619 5,000 (3,619) (41.99) 001-181-540.300 Travel & Per Diem 0 1,500 1,500 0 0.00 001-181-541.300 Communication Services 0 2,000 1,000 (1,000) (50.00) 001-181-541.301 Postage 0 1,200 500 (700) (58.33) 001-181-546.302 Vehicle Repair & Maintenance 0 500 500 0 0.00 001-181-552.301 Gas & Oil 0 750 750 0 0.00 001-181-554.300 Books, Publ, Subs & Membershi 0 600 300 (300) (50.00) 001-181-554.301 Personnel Training 0_ 3:000 — _1,500— —--------------- TOTAL EXPENDITURE ----------- — _ --- ---- 0 ---- ------ — 35,517 _ 21,550 (13,967) (39.32) OPERATING EXPENDITURES/EXPENSE 0 35,517 — 21,550 — — — (13,967) — — —--------- (39.32) Expenditure 001-181-512.100 Regular Salaries & Wages 0 43,680 46,700 3,020 6.91 001-181-515.106 Clothing & Boot Allowance 0 150 150 0 0.00 001-181-515.107 Part-time Salaries 0 10,470 5,850 (4,620) (44.13) 001-181-521.101 FICA Taxes 0 4,115 3,300 (815) (19.81) 001-181-521.102 Medicare Taxes 0 960 800 (160) (16.67) 001-181-522.102 VOT Pension Contributions 0 7,450 5,100 (2,350) (31.54) 001-181-523.101 Life/Health Insurance 0 9,050 9,000 (50) (0.55) 001-181-524.100 Workers' Comp Insurance — — _ 1,300_______ TOTAL EXPENDITURE ----- _--------- —---- ---------_-__-------____-------------------1,300— 6 75,875 72,200 (3,675) (4.84) PERSONAL SERVICES — 0 ------___ — 75,875 - - — 72,200— - -- — — _ (3,675) — ----------------- (4.84) Totals for dept 181 - Code Compliance ----------------------------------------------------------------- 0 111,392 93,750 -- — (17,642) — ----------------- (15.84) Dept 192 - Fire Control Expenditure 001-192-526.101 Employee Recognition Program 3,500 3,500 3,500 0 0.00 001-192-526.103 EDUCATION REIMB PRGRM 15,000 12,485 9,000 (3,485) (27.91) 001-192-526.105 Employee Physical/Psycologica 13,000 13,000 12,800 (200) (1.54) 001-192-540.300 Travel & Per Diem 9,000 6,500 7,950 1,450 22.31 001-192-541.300 Communication Services 12,000 12,000 12,100 100 0.83 001-192-541.301 Postage 1,500 1,500 1,050 (450) (30.00) 001-192-543.300 Utility Services 32,000 32,000 34,950 2,950 9.22 001-192-544.301 Operating Leases 5,000 5,000 4,950 (50) (1.00) 001-192-545.300 Insurance 19,900 19,900 39,300 19,400 97.49 001-192-546.302 Vehicle Repair & Maintenance 2,000 93,731 71,800 (21,931) (23.40) 001-192-546.303 Building Repair & Maint 46,000 36,000 42,000 6,000 16.67 001-192-546.310 Equipment Repair & Maint 21,000 16,000 19,750 3,750 23.44 001-192-546.320 Computer system maint & suppl 36,600 36,600 44,300 7,700 21.04 001-192-547.300 Printing & Binding 2,000 2,000 2,050 50 2.50 001-192-549.300 Other Misc Chgs & Obligations 4,500 4,500 3,500 (1,000) (22.22) 001-192-549.304 Licenses, Fees & Permits 20,000 20,000 17,500 (2,500) (12.50) 001-192-549.311 Marine Unit Operations 3,700 4,125 0 (4,125) (100.00) 001-192-549.397 Bad Debt Expense 0 0 55,700 55,700 0.00 001-192-551.300 Office Supplies & Equipment 3,850 3,850 3,900 50 1.30 001-192-551.302 Fire Prevention Education 3,000 3,000 4,200 1,200 40.00 001-192-552.301 Gas & Oil 12,000 12,000 13,500 1,500 12.50 001-192-552.302 Small Tools and Equipment 3,850 3,850 6,100 2,250 58.44 001-192-552.304 Chemicals 1,000 1,000 1,000 0 0.00 001-192-552.305 Uniforms 35,000 35,000 28,000 (7,000) (20.00) 001-192-552.308 Safety Supplies 18,500 18,500 18,500 0 0.00 001-192-552.310 Disaster Relief Supplies 4,000 4,000 4,000 0 0.00 001-192-552.311 CPR PROGRAM SUPPLIES 1,000 1,344 1,500 156 11.61 001-192-552.312 Medical Supplies 60,000 57,994 50,050 (7,944) (13.70) 001-192-552.344 Fire Station Supplies 4,300 4,300 4,000 (300) (6.98) 001-192-554.300 Books, Publ, Subs & Membershi 4,000 4,000 4,250 250 6.25 001-192-554.301 Personnel Training_ _ _ 13,515 _ _ 18,050 _ _ _ 4,535 _ _ _ 33.56 TOTAL EXPENDITURE —16,000 413,200 481,194 539,250 58,056 12.06 OPERATING EXPENDITURES/EXPENSE ------------------------------------------------------------------------------------------------------------------------------- 413,200 481,194 539,250 58,056 12.06 Expenditure 001-192-664.600 Mach/Equipment 50,000 99,934 11,250 (88,684) (88.74) 001-192-664.601 Computer Equipment 51,200 35,100 16,100 (19,000) (54.13) 001-192-664.602 Vehicles — _ _ 30.364 _ _ _300,000— — _ _269,636________________ 888.01 -4T-6i- TOTAL EXPENDITURE _ _ _ —60,000_ 161,200 165,398 327,350 161,952 7.92------------------------------------------------------------------------------------------------------------------------ CAPITAL OUTLAY - --- — ---- — --- — --------- — --- — -- 161,200 — ---- — ---- — --- — ---- — 165,398 ---- — --- — ---- — -------- — --- 327,350 — --- — ---- — --- — ---- — ---- 161,952 — --- — ---- ---- ----- -- 97.92 Expenditure 001-192-512.100 Regular Salaries & Wages 1,837,900 1,754,520 1,901,450 10, a 12 of 152837 001-192-513.101 FIRE INSPECTOR PAY 0 21,000 21,000 0.00 001-192-514.100 Overtime 77,300 116,716 85,000 (31,716) (27.17) 10 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. PERSONAL SERVICES Totals for dept 192 - Fire Control Dept 210 - Public Works Expenditure 2018-19 2018-19 2019-20 2019-20 2019-20 001-210-540,300 Travel & Per Diem ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE - 001-192-514,300 001-192-514. 00 ------------ ------------------------------------------------------------------------------------------------------------------------------------------------------ Overtime -Training 23,200 23,200 23,200 0 0.00 0.00 001-192-515,101 Holiday Pay 47,100 55,110 60,950 5,840 10.60 001-192-515,103 Bonus Pay Plan 5,000 10,000 13,750 3,750 37.50 001-192-515,107 Part-time Salaries 31,900 21,300 15,000 (6,300) (29.58) 001-192-515,110 Intern Fire Fighter Pay 21,500 7,430 0 (7,430) (100.00) 001-192-515,120 Cell phone allowance 1,200 1,200 0 (1,200) (100.00) 001-192-515,125 Other Allowances 6,000 6,000 6,000 0 0.00 001-192-516,100 Compensated Absences 10,000 15,000 15,000 0 0.00 001-192-521,101 FICA Taxes 122,000 122,000 129,250 7,250 5.94 001-192-521,102 Medicare Taxes 29,000 29,000 30,250 1,250 4.31 001-192-522,102 VOT Pension Contributions 304,600 335,700 450,600 114,900 34.23 001-192-522,110 Other Pension Contributions 155,000 155,000 155,000 0 0.00 001-192-523,101 Life/Health Insurance 393,500 393,500 387,000 (6,500) (1.65) 001-192-523,105 HSA - Health Savings Account 0 770 950 180 23.38 001-192-524,100 Workers' Comp Insurance 78,200 90,370 102,150 11,780 13.04 001-192-526,104 ICMA-Def Comp Plan 0 984 - - -t1 - - - 5984 - TOTAL EXPENDITURE - -15,400- 3,158,800 - - - 3,158,800 3,396,550 237,750 7.53 PERSONAL SERVICES Totals for dept 192 - Fire Control Dept 210 - Public Works Expenditure 001-210-512,100 001-210-531,302 Engineering Services 001-210-534,300 Other Contractual Services 001-210-540,300 Travel & Per Diem 001-210-541,300 Communication Services 001-210-543,300 Utility Services 001-210-543,301 Street Lights 001-210-544,301 Operating Leases 001-210-544,304 FEC Lease 001-210-545,300 Insurance 001-210-546,301 Office Equip/Repair & Maint 001-210-546,302 VEHICLE REPAIR & MAINTENANCE 001-210-546,303 Building Repair & Maint 001-210-546,305 Pathway Maintenance 001-210-546,306 General Maintenance 001-210-546,309 Landscape & Irrigation Maint 001-210-546,310 Equipment Repair & Maint 001-210-546,320 Computer system maint & suppl 001-210-546,340 R & M Bridge 001-210-546,350 R & M - Roads 001-210-549,300 Other Misc Chgs & Obligations 001-210-549,304 Licenses, Fees & Permits 001-210-551,300 Office Supplies & Equipment 001-210-551,400 Janitorial Supplies 001-210-552,301 Gas & Oil 001-210-552,302 Small Tools and Equipment 001-210-552,305 Uniforms 001-210-553,301 Road Signs 001-210-563,600 Public Works Misc Projects TOTAL EXPENDITURE OPERATING EXPENDITURES/EXPENSE Expenditure 001-210-664,601 Computer Equipment 001-210-664,602 Vehicles TOTAL EXPENDITURE CAPITAL OUTLAY Expenditure 3,158,800 001-210-512,100 Regular Salaries & Wages 001-210-514,100 Overtime 001-210-515,103 Bonus Pay Plan 001-210-515,106 Clothing & Boot Allowance 001-210-515,108 Auto Allowance 001-210-521,101 FICA Taxes 001-210-521,102 Medicare Taxes 001-210-522,102 VOT Pension Contributions 001-210-523,101 Life/Health Insurance 001-210-524,100 Workers' Comp Insurance TOTAL EXPENDITURE PERSONAL SERVICES Totals for dept 210 - Public Works 3,158,800 3,158,800 3,396,550 237,750 7.53 -------------------------------------------------------------------------------------------------------------------------- 3,733,200 3,805,392 4,263,150 457,758 12.03 15,000 18,900 3,000 (15,900) (84.13) 3,000 0 0 0 0.00 400 0 0 0 0.00 8,500 8,500 8,500 0 0.00 115,000 115,000 110,000 (5,000) (4.35) 140,000 140,000 140,000 0 0.00 600 1,200 1,500 300 25.00 18,100 18,100 18,850 750 4.14 15,800 15,800 17,200 1,400 8.86 600 0 0 0 0.00 7,000 12,000 12,000 0 0.00 60,000 60,000 58,000 (2,000) (3.33) 15,000 15,000 50,000 35,000 233.33 35,000 35,000 35,000 0 0.00 175,000 214,000 200,000 (14,000) (6.54) 7,000 7,000 7,000 0 0.00 2,200 2,200 6,100 3,900 177.27 30,000 4,000 15,000 11,000 275.00 40,000 14,100 65,500 51,400 364.54 4,000 4,400 4,500 100 2.27 2,000 2,000 2,000 0 0.00 1,500 1,500 1,500 0 0.00 7,500 7,500 7,500 0 0.00 5,500 5,500 5,500 0 0.00 7,000 15,000 4,000 (11,000) (73.33) 4,000 4,000 4,000 0 0.00 10,000 6,000 10,000 4,000 66.67 20,000 ------------------------------------------------------------------------------------------- 23,000------------------- 23,000 0 -------------- 0.00 749,700 749,700 809,650 59,950 8.00 --------------------------------------------------------------------------------------------------------------------------------------- 749,700 749,700 809,650 59,950 8.00 1,000 1,000 3,100 2,100 210.00 34,000 0-----------------------0------- 0_00_ 35,000 - - 1,000 3,100 2,100 - - 210.00 ----------------------000 -------------- - ---- ----- --- - - --- ---------------------3,100------------------- ---------------------- 210.00 _. 379,500 328,460 381,050 52,590 16.01 9,000 9,000 10,000 1,000 11.11 200 200 450 250 125.00 1,100 975 900 (75) (7.69) 1,500 1,500 2,200 700 46.67 23,900 21,625 24,050 2,425 11.21 5,600 5,065 5,650 585 11.55 42,700 38,600 41,400 2,800 7.25 102,300 93,355 96,500 3,145 3.37 - -31,000 - 45,480 - 33,550 - -511,930----------------- (26.23) 596,800 544,260 595,750 51,490 9.46 ---------------------------------------------------------------------------------------------------------------------------------------- 596,800 544,260 595,750 51,490 9.46 --------------------------------------------------------- -----------------------------------------------P-ag.e-1-3 -of A-52------- 1,381,500 1,294,960 1,408,500 113,54 8.77 W 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE - --------------------------------------------------------------------------------------------------------------------------------------------------------- Dept 231 - Leisure Services Expenditure 001-231-526,105 Employee Physical/Psycologica 1,500 1,500 1,000 (500) (33.33) 001-231-531,324 Grants Acquistion & Admin 0 3,000 4,000 1,000 33.33 001-231-534,303 Special Events 55,000 55,000 55,000 0 0.00 001-231-540,300 Travel & Per Diem 1,500 0 1,000 1,000 0.00 001-231-541,300 Communication Services 14,000 12,187 12,000 (187) (1.53) 001-231-541,301 Postage 150 150 0 (150) (100.00) 001-231-543,300 Utility Services 13,500 21,000 20,000 (1,000) (4.76) 001-231-545,300 Insurance 14,700 14,700 21,100 6,400 43.54 001-231-546,200 R&M - Station 11 5,000 0 0 0 0.00 001-231-546,302 VEHICLE REPAIR & MAINTENANCE 1,500 2,000 2,000 0 0.00 001-231-546,303 Building Repair & Maint 30,000 70,000 30,000 (40,000) (57.14) 001-231-546,306 General Maintenance 36,000 36,000 36,000 0 0.00 001-231-546,310 Equipment Repair & Maint 1,700 1,700 1,700 0 0.00 001-231-546,320 Computer system maint & suppl 7,500 7,500 5,400 (2,100) (28.00) 001-231-549,201 Advertising & Promotion 6,000 7,194 7,200 6 0.08 001-231-549,300 Other Misc Chgs & Obligations 3,450 3,450 4,500 1,050 30.43 001-231-549,304 Licenses, Fees & Permits 3,100 3,100 3,100 0 0.00 001-231-549,332 Recreation Program Expense 46,900 38,900 43,000 4,100 10.54 001-231-549,333 Spring/Summer Camp 17,000 22,000 17,000 (5,000) (22.73) 001-231-551,300 Office Supplies & Equipment 2,000 2,000 2,000 0 0.00 001-231-551,315 Concession Supplies 800 1,020 1,000 (20) (1.96) 001-231-552,301 Gas & Oil 2,500 2,500 2,500 0 0.00 001-231-552,302 Small Tools and Equipment 1,500 1,000 1,500 500 50.00 001-231-552,305 Uniforms 500 500 0 (500) (100.00) 001-231-554,300 Books, Publ, Subs & Membershi 500 0 0 0 0.00 001-231-554,301 Personnel Training 1,200 0 1,200 TOTAL EXPENDITURE ... _... 267,500 _.......... 306,401 - -1,200 272,200 - - ......... (34,201) - ........ _-0-00 (11.16) OPERATING EXPENDITURES/EXPENSE _ - 267,500 - 306,401 272,200 ------------------------- (34,201) (11.16) Expenditure 001-231-664,600 Mach/Equipment 10,000 1,099 0 (1,099) (100.00) 001-231-664,601 Computer Equipment 1,900 1,900 _ _ _ 3,700 1,800 - _____-94.74 _ TOTAL EXPENDITURE _ _ 11,900 2,999 3,700 701 23.37 -------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 11,900 2,999 3,700 701 23.37 Expenditure 001-231-512,100 Regular Salaries & Wages 206,000 204,360 212,400 8,040 3.93 001-231-515,103 Bonus Pay Plan 3,150 3,150 3,150 0 0.00 001-231-515,106 Clothing & Boot Allowance 200 200 150 (50) (25.00) 001-231-515,107 Part-time Salaries 64,300 64,300 49,350 (14,950) (23.25) 001-231-515,108 Auto Allowance 3,000 3,000 3,000 0 0.00 001-231-515,109 Seasonal Salaries & Wages 30,000 30,000 30,000 0 0.00 001-231-515,120 Cell phone allowance 1,200 1,200 1,200 0 0.00 001-231-516,100 Compensated Absences 3,000 3,000 3,000 0 0.00 001-231-521,101 FICA Taxes 18,800 18,800 18,200 (600) (3.19) 001-231-521,102 Medicare Taxes 4,400 4,400 4,300 (100) (2.27) 001-231-522,102 VOT Pension Contributions 23,200 23,200 23,100 (100) (0.43) 001-231-523,101 Life/Health Insurance 53,700 53,700 54,100 400 0.74 001-231-524,100 Workers' Comp Insurance 11,900 13,540____________________ 12,800_ - _______574,___-__ __ TOTAL EXPENDITURE - 422,850 422,850 414,750 (8,100) (1.92) PERSONAL SERVICES -------------- 422,850 ----------------- 0 ---------------- ----------------- 414,750 (8,100) -- -- - - (1.92) ------------------------------------------------------------------------------------------------------------------------ Totals for dept 231 - Leisure Services 702,250 732,250 690,650 (41,600) (5.68) Dept 700 - Debt Service Expenditure 001-700-571,706 2002 Note Payable -PS bdg 320,300 320,300 334,200 13,900 4.34 001-700-571,708 P/S - Prin - SunTrust - Pumpe 42,800 42,800 43,500 700 1.64 001-700-571,714 PRIN - PD EQUIPMENT 0 6,620 6,620 0 0.00 001-700-571,727 Lease Prin - SCVA Fire Equip 26,600 _ 26,600 27,300_ ....................... 700 .... _.................. 2.63 TOTAL EXPENDITURE 389,700 396,320 411,620 15,300 3.86 --------------------------------------------------------------------------------------------------------------- D/S - PRINCIPAL 389,700 396,320 411,620 15,300 - - - - 3.86 Expenditure 001-700-572,706 2002 Note Payable - PS Bldg 52,300 52,300 38,300 (14,000) (26.77) 001-700-572,708 P/S - SunTrust - Pumper 5,500 5,500 5,400 (100) (1.82) 001-700-572,727 Lease Int. - SCVA - Fire Equi 1,600_ 1,600 ___ 800 _ �80�--- ___ ___ TOTAL EXPENDITURE _ - 59,400 _ _ 59,400 - _ 44,500 - _ (14,900) (25.08) D/S -INTEREST -------------------59,400 ------------------ ------ ----------------44 500-----------------------0)------------------- ---- --). ---------------- Totals for dept 700 - Debt Service ---------- ---- ---- 449,100 ----- ---------------------------------------------------------- 455,720 456,120e -- p 0.09 Dept 900 - Interfund Transfers 12 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBERDESCRIPTION BUDGET BUDGET BUDGET AMT C_H_ ANGE % CHANGE - --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Expenditure 001-900-591,301 Trsf to Capital Imp Fund 0_ 0 _ 127.100_ - 127,100 - _ - __________0.00 - TOTAL EXPENDITURE --------------- _____ - 0 - _ _ 0 127,100 127,100 , 0.00 INTERFUND TRANSFERS OUT ---- ----- ---- --------------- ------------------- 0 ----------- 0 ------------------------- 127,100 --------- ---------------- 127,100 ----- ---- --------------- 0.00 Totals for dept 900 - Interfund Transfers -------------------------------------------------------------------------------------------------------------------------------- 0 0 127,100 127,100 0.00 Dept 950 - Other Nonoperating Expenditure 001-950-549,391 Bank Charges 11,000 11,000 5,000 (6,000) (54.55) 001-950-549,395 Credit Card Fees and Charges 0 0 1,000 1,000 0.00 001-950-590,001 Allocate to Fund Balance 31 :533__________________ 156.350 - - _ _ 124,817 - _ - _____ 395.83 - - - TOTAL EXPENDITURE ------------ __-________ - _ 11,000 - 42,533 162,350 119,817 281.70 OTHER FINANCING SOURCES & USES ------------------------------------------------------------------------------------------------------------------------------------- 11,000 42,533 162,350 119,817 281.70 Totals for dept 950 - Other Nonoperating ----------------------------------------------------------------------------------------------------------------------------- 11,000 42,533 162,350 119,817 281.70 TOTALAPPROPRIATIONS ----- ----- ---- ------ ---- ---- ---- 13,205,200 ---- ---------- ----- - 12,981,253 ---- -------------------- ---- 13,675,450 ---- ----- --------------------- 694,197 ---- ---- ---------- 5.35 NET OF REVENUES/APPROPRIATIONS - FUND 001 --------------------------------------------------------------------------------------------------------------------------------------- 0 0 0 0 0.00 Fund 301 - Capital Improvement Fund ESTIMATED REVENUES Dept 900 - Interfund Transfers Revenue 301-900-381,001 Transfer from General Fund 0 0 127,100 127,100 0.00 TOTAL REVENUE 0 0 127,100 127,100 0.00 TRANSFERS IN - - - ----------------------------------------------------------------------------------------------------------- 0 0 127,100 127,100 0.00 Totals for dept 900 - Interfund Transfers ----- ----- ---- - - - - - 0 - - -- - --- 0 - - - - 127,100 - - - - - 127,100 -- ------------------ 0.00 Dept 990 - Other/Reserve/Contingency Revenue 301-990-399,999 Appropriate Fund Balance 20,000 _________________________0_ - _ _ 520,000 _ - _ �00_00) TOTAL REVENUE _ _ _ -_ ____0_ - 0 _ 20,000 0 (20,000) (100.00) OTHER FINANCING SOURCES - - 0� 20,000 0� ------ - - (20,000) - -- - - -- (100.00) Totals for dept 990 - Other/Reserve/Contingency - 0 ------------------------------------------------------- 20,000 0 - - (20,000) - --------------- (100.00) TOTAL ESTIMATED REVENUES -- - ------------------------------------------------------------------------------------------- 0 20,000 127,100 107,100 - - - - - 535.50 APPROPRIATIONS Dept 210 - Public Works Expenditure 301-210-663,652 Pathway/Sidewalk Improvements 20,000 _ _ _0 TOTAL EXPENDITURE - --- _---- _ _______0 0 _ _ 20,000 _ 0 (20,000) (100.00) CAPITAL OUTLAY - - - - 0 ------------- ----------------------------------------------------------------------------- - 20,000 0 (20,000) (100.00) Totals for dept 210 - Public Works _ 0 20,000 ---- ---- -------- 0 ---- ----- ---- ---- ----- (20,000) ---- ---- ---- ----- ----. (100.00) Dept 910 - Other Financing Sources & Uses Expenditure 301-910-590,001 Allocate to Fund Balance 0_ _ _ _ 0 _ _ _ 127,100_ _ _ 127,100 - -____------- 0.00 TOTAL EXPENDITURE _ _ _ - 0 0 127,100 127,100 0.00 OTHER FINANCING SOURCES & USES ---------------------------------------------------------------------------------------------------------------- 0 0 127,100 127,100 0.00 Totals for dept 910 - Other Financing Sources & Uses ---------------------------------------------------------------------------------------------------------------------------------------- 0 0 127,100 127,100 0.00 TOTALAPPROPRIATIONS --------------------------------------------------------------------------------------------------- 0 20,000 127,100 ----------------------- 107,100 535.50 NET OF REVENUES/APPROPRIATIONS - FUND 301 ------------------------------------------------------------------------------------------------------------------------------------ 0 0 0 0 0.00 Fund 303 - Capital Projects Fund ESTIMATED REVENUES Dept 000 - GENERAL Revenue 303-000-384,001 Proceeds from LOC 3,000,000 3,000,000 _ _ ------- 0 ................ 53.000,00 ... _.... _........ 5100.00) TOTAL REVENUE _ _ - 3,000,000 _ 3,000,000 0 (3,000,000) (100.00) P-a�1� 1-52------ OTHER FINANCING SOURCES ------------------------- 3,000,000 - 3,000,000 --------- -------------------- 0 ---------------- _15 (3,000,00) -of (100.00) 13 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N' Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER ________DESCRIPTION ___._ _ _ _ _ ----- ---- 3BUDGET BUDGET BUDGET AMT CHANGE % CHANGE - - - Totals for dept 000 -GENERAL - - - - ,000,000 3,000,000 0 (3--,000-------,000) -0 -----(100.00)0.00) Dept 990 - Other/Reserve/Contingency Revenue 303-990-399,999 Appropriate Fund Balance TOTAL REVENUE OTHER FINANCING SOURCES Totals for dept 990 - Other/Reserve/Contingency TOTAL ESTIMATED REVENUES APPROPRIATIONS Dept 317 - Recreation Center Expenditure 303-317-662,600 Buildings 303-317-663,632 Architect & Engineering -Other TOTAL EXPENDITURE CAPITAL OUTLAY Totals for dept 317 - Recreation Center TOTAL APPROPRIATIONS NET OF REVENUES/APPROPRIATIONS - FUND 303 Fund 401 - Water Fund ESTIMATED REVENUES Dept 000 - GENERAL Revenue 401-000-363,101 Martin/Tropic V -Const portion 401-000-369,000 Other Miscellaneous Revenue TOTAL REVENUE MISCELLANEOUS REVENUES Revenue 3,000,000 401-000-343,301 Water Sales 401-000-343,302 Water- Connect Charges 401-000-343,303 WATER -FIRE PROTECTION CHARGES 401-000-343,304 Water Surcharge 401-000-343,306 Monthly Service Charge 401-000-343,307 Penalty Charges 401-000-343,308 OTHER WATER SERVICE INCOME 401-000-343,700 Water Conservation & Resource TOTAL REVENUE - - (94.95) CHARGES FOR SERVICES Revenue 401-000-369,110 Capital Connect Charge - Cust 401-000-369,111 Capital Connect Charge - Deve TOTAL REVENUE OTHER FINANCING SOURCES Totals for dept 000 - GENERAL Dept 950 - Other Nonoperating Revenue 401-950-361,100 Interest/investment Earnings TOTAL REVENUE UNRESTRICTED INVESTMENT EARNIN Totals for dept 950 - Other Nonoperating Dept 990 - Other/Reserve/Contingency Revenue 401-990-399,999 Appropriate Fund Balance TOTAL REVENUE OTHER FINANCING SOURCES -- ____ 0_____ -_----- __50,000 - - 154,000 - - ----104,000 - - - 208_00_ ------------- - 0 50,000 154,000 104,000 208.00 154,000 104,000 208.00 154,000 104,000 208.00 -------------3,000,000-------------3,050,000------------------------ ----- - - (2.896,000) - - - (94.95) 3,000,000 3,000,000 0 (3,000,000) (100.00) 0 50,000 154,000 104,000 _ ---- ---- 208_00__ _--- _---- _--- _ _______ _ 3,000,000 _______ 3,050,000 - ______ - 154,000 _ _ (2,896,000) (94.95) - --------- ------------------- 3,OOQ000 -------------------- 3 05Q000 ----- 154,000 ------------- ---- ------ - - (94.95) ------------ 3,000,000 ----------- 3,050,000 -- - ---- - --- - ---- --- - 154,000 - ---- ------ (2,896, - - (94.95) ----- ----- ---- 3,000,000 ----------- ------ --- ----------------------- ------------------ -------- - --- ------------- ---- ) 17,800 17,800 26,200 8,400 47.19 9,000 - - -------- --- ---------- L'000) -------------- - --- 000.00) - - - -9,000 - 26,800 - 26,800 26,200 (600) (2.24) ----------------26,800----------------26,800 -----------------26,200----------------- ---- -------------------------- 3,087,300 3,087,300 3,657,000 569,700 18.45 17,800 17,800 22,600 4,800 26.97 70,700 70,700 85,200 14,500 20.51 516,600 516,600 583,000 66,400 12.85 1,886,300 1,886,300 1,960,000 73,700 3.91 48,000 48,000 48,000 0 0.00 1,500 1,500 5,000 3,500 233.33 --------------- 1,000_ - - 1,000 - - - 1,000------- - - ----- ---- -----------0.00-. 5,629,200 5,629,200 6,361,800 732,600 13.01 -------------------------------------------------------------------------------------------------------------------------------- 5,629,200 5,629,200 6,361,800 732,600 13.01 27,100 27,100 0 (27,100) (100.00) 9 000- 9,000 - - - -0- - - -L02------- 36,100 - 36,100 0 (36,100) (100.00) --------------36,100 -------- ---- ----- ------ ----------------------- - --------------(36,100) - - - (100.00). - - ------------------------------------------------------------------------------------------------ 5,692,100 5,692,100 6,388,000 695,900 12.23 60,000 60,000 _ _ 120,000 - - 60,000 _ _ 100.00 ---------------------------------- 60,000 60,000 120,000 60,000 100.00 -------------------------------------------------------------------------------------------------- 60,000 60,000 120,000 60,000 100.00 - - 60,000 ---- ---- 60,000 -------------- ------- - 120,000 --- ----- ---- ---------- - --- 60,000 - - - - 100.00 2.095,750- 2,140,000(93.90) - - _ - 2,095,750 _ 2,140,000 130,500 (2,009,500) (93.90) 2,140,000 130,500 -------------------------------------------------------------------- Totals for dept 990 - Other/Reserve/Contingency 2,095,750 2,140,000 130,500 (2,0( 14 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N' Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER _ _DESCRIPTIONBUDGET BUDGET BUDGET_ AMT CHANGE % CHANGE TOTAL ESTIMATED REVENUES - - - - - - - 7,,847,850 - 7,892,100 - 6,638,500 - (1,253,600) - - (15.88) APPROPRIATIONS Dept 241 - Water -Administration Expenditure 401-241-531,301 Legal Services 15,000 15,000 5,000 (10,000) (66.67) 401-241-531,302 Engineering Services 50,000 75,000 75,000 0 0.00 401-241-531,308 Legal fees - Personnel 0 75,000 75,000 0 0.00 401-241-532,300 Accounting & Auditing Service 31,100 32,850 32,900 50 0.15 401-241-534,300 Other Contractual Services 20,000 68,415 66,000 (2,415) (3.53) 401-241-541,300 Communication Services 2,500 2,500 2,200 (300) (12.00) 401-241-544,304 FEC Lease 15,300 15,300 15,900 600 3.92 401-241-545,300 Insurance 45,300 46,055 112,600 66,545 144.49 401-241-546,320 Computer system maint & suppl 36,300 36,300 46,600 10,300 28.37 401-241-549,300 Other Misc Chgs & Obligations 2,100 1,345 2,000 655 48.70 401-241-549,301 Admin Mgmt Fees 572,900 572,900 590,100 17,200 3.00 401-241-549,304 Licenses, Fees & Permits 800 800 800 0 0.00 401-241-551,300 Office Supplies & Equipment_____ 0 - 0 _ 2,500_ - - -- _ _ 2,500 -- -- - TOTAL EXPENDITURE --------------- 791,300 941,465 1,026,600 85,135 9.04 OPERATING EXPENDITURES/EXPENSE ----------------------------------------------------------------------------------------------------------------------------------- 791,300 941,465 1,026,600 85,135 9.04 Expenditure 401-241-512,100 Regular Salaries & Wages 319,700 272,320 329,100 56,780 20.85 401-241-515,103 Bonus Pay Plan 1,850 1,850 1,950 100 5.41 401-241-515,107 Part-time Salaries 0 0 850 850 0.00 401-241-515,108 Auto Allowance 1,500 5,250 2,650 (2,600) (49.52) 401-241-515,120 Cell phone allowance 900 900 1,100 200 22.22 401-241-515,125 Other Allowances 0 1,500 0 (1,500) (100.00) 401-241-516,100 Compensated Absences 2,500 10,227 5,000 (5,227) (51.11) 401-241-521,101 FICA Taxes 19,900 15,470 21,100 5,630 36.39 401-241-521,102 Medicare Taxes 4,700 4,700 4,850 150 3.19 401-241-522,102 VOT Pension Contributions 35,900 21,625 35,750 14,125 65.32 401-241-523,101 Life/Health Insurance 44,500 25,590 47,850 22,260 86.99 401-241-524,100 Workers' Comp insurance 8,800 12,080 4,150 (7,930) (65.65) 401-241-526,104 ICMA-Def Comp Plan 0 3,025 _ _ _ 0 (3,025) - 5100.00) TOTAL EXPENDITURE --------------------- - ---------------------- 440,250 374,537 454,350 79,813 21.31 PERSONAL SERVICES - --- - ---- - --- ---- ----- - --- - 440,250 - - - - -- 374,537 ----------------------------------------------------------------- 454,350 79,813 21.31 Totals for dept 241 - Water -Administration - -- - - - --------------------------------------------------------------------------- 1,231,550 1,316,002 1,480,950 - - 164,948 - - 12.53 Dept 242 - Water - Production Expenditure 401-242-531,342 Water Analysis & Sampling 33,000 33,000 42,000 9,000 27.27 401-242-540,300 Travel & Per Diem 2,200 2,200 2,200 0 0.00 401-242-541,300 Communication Services 22,000 22,000 18,000 (4,000) (18.18) 401-242-541,301 Postage 3,300 3,300 2,000 (1,300) (39.39) 401-242-543,300 Utility Services 385,000 385,000 417,800 32,800 8.52 401-242-544,301 Operating Leases 8,800 8,800 2,450 (6,350) (72.16) 401-242-546,302 Vehicle Repair & Maintenance 8,800 13,800 8,800 (5,000) (36.23) 401-242-546,303 Building Repair & Maint 66,000 60,250 45,000 (15,250) (25.31) 401-242-546,309 Landscape & Irrigation Maint 33,000 33,000 33,000 0 0.00 401-242-546,310 Equipment Repair & Maint 71,500 0 0 0 0.00 401-242-546,342 Water System Maintenance 86,900 138,931 140,000 1,069 0.77 401-242-547,300 Printing & Binding 3,100 3,100 4,500 1,400 45.16 401-242-549,300 Other Misc Chgs & Obligations 5,200 5,200 5,200 0 0.00 401-242-549,304 Licenses, Fees & Permits 30,900 30,900 23,500 (7,400) (23.95) 401-242-551,300 Office Supplies & Equipment 7,300 7,300 6,900 (400) (5.48) 401-242-552,301 Gas & Oil 4,200 4,200 4,200 0 0.00 401-242-552,302 Small Tools and Equipment 5,700 6,450 5,700 (750) (11.63) 401-242-552,303 Diesel Fuel 7,300 7,300 7,300 0 0.00 401-242-552,305 Uniforms 4,200 4,200 4,200 0 0.00 401-242-552,341 Water Purchases 30,000 30,000 10,000 (20,000) (66.67) 401-242-552,342 Water Chemicals 196,000 203,360 196,000 (7,360) (3.62) 401-242-552,343 Laboratory Supplies 30,000 30,000 25,000 (5,000) (16.67) 401-242-554,300 Books, Publ, Subs & Membershi 2,100 2,100 2,000 (100) (4.76) 401-242-554,301 Personnel Training _ 6,200___________________5,850_ _ _ 135______ TOTAL EXPENDITURE _ _ _ -_6_200 - 1,052,700 _ 1,040,591 1,011,600 (28,991) (2.79) OPERATING EXPENDITURES/EXPENSE 1,052,700 _ 1,040,591 1,011,600- (28,991) - (2.79) Expenditure 401-242-512,100 Regular Salaries & Wages 596,900 570,492 614,700 44,208 7.75 401-242-514,100 Overtime 25,000 25,000 20,000 (5,000) (20.00) 401-242-515,101 Holiday Pay 7,500 7,500 8,000 500 6.67 401-242-515,102 Standby Pay 10,300 10,300 9,500 Rme 17 of 1527.77) 401-242-515,103 Bonus Pay Plan 500 500 500 ff 0.00 401-242-515,106 Clothing & Boot Allowance 1,000 1,000 1,100 100 10.00 15 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. Totals for dept 242 - Water - Production Dept 243 - Water -Distribution 2018-19 2018-19 2019-20 2019-20 2019-20 Other Contractual Services ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE - - - ------ --------------------------------------------------------------------------------------------------------------------------------------------------------------- 401-242-516,100 Compensated Absences 5,000 5,000 5,000 0 0.00 401-242-521,101 FICA Taxes 39,000 39,000 39,900 900 2.31 401-242-521,102 Medicare Taxes 9,200 9,200 9,350 150 1.63 401-242-522,101 FRS Contributions 7,200 7,200 11,800 4,600 63.89 401-242-522,102 VOT Pension Contributions 58,400 58,400 58,200 (200) (0.34) 401-242-523,101 Life/Health Insurance 141,600 141,600 134,150 (7,450) (5.26) 401-242-524,100 Workers' Comp Insurance 17,700_ 23,906 _ 23,900 - _ ----- __ 47.06 TOTAL EXPENDITURE _ _ _ - 919,300 899,098 936,100 37,002 4.12 PERSONAL SERVICES ----- ---------- ---------- ---- ---- 919,300 --------------------------- 899,098 ---- --------------------- 936,100 -------------------------------------------------- 37,002 4.12 Totals for dept 242 - Water - Production Dept 243 - Water -Distribution Expenditure 401-243-512,100 401-243-526,103 Education Reimbursement Prgm 401-243-534,300 Other Contractual Services 401-243-540,300 Travel & Per Diem 401-243-541,300 Communication Services 401-243-541,301 POSTAGE 401-243-544,301 Operating Leases 401-243-546,301 Office Equip/Repair & Maint 401-243-546,302 Vehicle Repair & Maintenance 401-243-546,303 Building Repair & Maint 401-243-546,309 Landscape & Irrigation Maint 401-243-546,310 Equipment Repair & Maint 401-243-546,342 Water System Maintenance 401-243-547,300 Printing & Binding 401-243-549,300 Other Misc Chgs & Obligations 401-243-549,304 Licenses, Fees & Permits 401-243-551,300 Office Supplies & Equipment 401-243-552,301 Gas & Oil 401-243-552,302 Small Tools and Equipment 401-243-552,305 Uniforms 401-243-554,301 Personnel Training TOTAL EXPENDITURE OPERATING EXPENDITURES/EXPENSE Expenditure 401-243-664,600 Mach/Equipment TOTAL EXPENDITURE CAPITAL OUTLAY Expenditure Expenditure 401-243-512,100 Regular Salaries & Wages 401-243-514,100 Overtime 401-243-515,102 Standby Pay 401-243-515,103 Bonus Pay Plan 401-243-515,106 Clothing & Boot Allowance 401-243-516,100 Compensated Absences 401-243-521,101 FICA Taxes 401-243-521,102 Medicare Taxes 401-243-522,101 FRS Contributions 401-243-522,102 VOT Pension Contributions 401-243-523,101 Life/Health Insurance 401-243-524,100 Workers' Comp Insurance TOTAL EXPENDITURE PERSONAL SERVICES Totals for dept 243 - Water -Distribution Dept 411 - Renewal & Replacement Expenditure 1,947,700 401-411-531,302 Engineering Services 401-411-546,604 R & M - Pump and Motor Rehab 401-411-546,605 R&M - Well Rehabilitation 401-411-546,607 R&M - Water Mains 401-411-549,671 Misc. Renewal & Replacement 401411-552,601 Meters, Valves & Hydrants TOTAL EXPENDITURE OPERATING EXPENDITURES/EXPENSE Expenditure 401-411-663,671 Misc. Renewel and Replacement 401-411-664,600 Mach/Equipment 401-411-664,601 Computer Equipment --------------------------------------------------------------------------------------------------------------------------------- 1,972,000 1,939,689 1,947,700 8,011 0.41 0 0 3,000 3,000 0.00 0 0 15,000 15,000 0.00 600 2,500 2,200 (300) (12.00) 14,500 12,800 12,800 0 0.00 24,800 24,800 30,000 5,200 20.97 4,300 2,600 1,400 (1,200) (46.15) 1,600 0 0 0 0.00 10,300 10,300 15,000 4,700 45.63 5,200 5,200 6,000 800 15.38 2,100 2,100 1,500 (600) (28.57) 5,200 10,200 15,000 4,800 47.06 46,400 43,530 46,400 2,870 6.59 15,000 13,000 13,000 0 0.00 3,100 3,100 3,100 0 0.00 1,900 1,900 1,900 0 0.00 2,100 4,100 2,100 (2,000) (48.78) 10,300 10,300 9,500 (800) (7.77) 5,200 5,200 5,200 0 0.00 3,200 3,200 3,500 300 9.38 3,100 --------------------------------------------- 2,800 3,100 - ------- _ -300 _ - _ _10.71_ ----------------- 158,900 157,630 189,700 32,070 20.35 ---------------------------------------------------------------------------------------------------------- 158,900 157,630 189,700 32,070 20.35 0 7,937 (?M021. - - - - - - 0 - - 7,937 - - - -0- - 0 ----(7,937------ (7,937) (100.00) ------- --- --- - ---------- -------------- 0 ---------------------------- 7,937 -- --- - - - -----) ----- - -- (100.00). 494,600 477,085 497,750 20,665 4.33 10,000 10,000 10,000 0 0.00 24,500 24,500 25,250 750 3.06 1,250 1,250 1,000 (250) (20.00) 850 850 700 (150) (17.65) 5,000 5,000 5,000 0 0.00 32,700 32,700 32,900 200 0.61 7,700 7,700 7,700 0 0.00 19,800 19,800 12,900 (6,900) (34.85) 37,400 37,400 44,950 7,550 20.19 112,900 112,900 112,300 (600) (0.53) 12,700 15,215 _ _ _ 15,400_ - - -- .............. _185 _ ---1.22 ------------------------------------- 759,400 744,400 765,850 21,450 2.88 - --- ---------- ---------- ----- ---- 759,400 ---- ----- ---- ----- ----- 744,400 ---------- ----- ------- - 765,850 --- - ---- - --- ---- ----- --- 21,450 - - - - 2.88 --------------------------------------------------- 918,300 909,967 -- 955,550 - - --------------------------------- 45,583 5.01 150,000 140,000 38,000 (102,000) (72.86) 25,800 25,800 20,000 (5,800) (22.48) 51,500 63,609 65,000 1,391 2.19 0 0 288,000 288,000 0.00 1,840,000 1,830,000 150,000 (1,680,000) (91.80) 204,000 - 74,23_3 - - 750,000_ - _ _675,767 - _ 910.33 - - - 2,271,300 2,133,642 1,311,000 (822,642) (38.56) ------------2,271,300 ------------ ------ --- -------------- ------------------- 000 ------------ 42) - - (38.56) 0 0 70,000 Me 18 Of 152o.00 0 118,000 298,000 180,00 152.54 9,100 14,200 13,000 (1,200) (8.45) 16 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N' Agenda Item #1. CAPITAL OUTLAY Totals for dept 411 - Renewal & Replacement Dept 700 - Debt Service Expenditure 401-700-571,705 Prin - 2004 Water N/P BOA 401-700-571,720 Prin - 2008 Water Utility Not TOTAL EXPENDITURE D/S - PRINCIPAL Expenditure 401-700-572,705 Int - 2004 Water N/P BOA 401-700-572,720 Int - 2008 Water Utility Note 401-700-573,700 Other Debt Service Costs TOTAL EXPENDITURE D/S - INTEREST Totals for dept 700 - Debt Service Dept 950 - Other Nonoperating Expenditure 401-950-559,301 Budgeted Depreciation (netted TOTAL EXPENDITURE OPERATING EXPENDITURES/EXPENSE Expenditure 401-950-549,391 Bank Charges 401-950-549,395 Credit Card Fees and Charges 401-950-592,100 LEGAL SETTLEMENT TOTAL EXPENDITURE OTHER FINANCING SOURCES & USES Totals for dept 950 - Other Nonoperating TOTAL APPROPRIATIONS NET OF REVENUES/APPROPRIATIONS - FUND 401 Fund 402 - Refuse & Recycling ESTIMATED REVENUES Dept 000 - GENERAL Revenue 402-000-343,400 Refuse / Recycling Fees TOTAL REVENUE CHARGES FOR SERVICES Totals for dept 000 - GENERAL Dept 950 - Other Nonoperating Revenue 402-950-361,100 Interest/investment Earnings TOTAL REVENUE UNRESTRICTED INVESTMENT EARNIN Totals for dept 950 - Other Nonoperating Dept 990 - Other/Reserve/Contingency Revenue 402-990-399,999 Appropriate Fund Balance TOTAL REVENUE OTHER FINANCING SOURCES Totals for dept 990 - Other/Reserve/Contingency TOTAL ESTIMATED REVENUES APPROPRIATIONS 59,100 2018-19 2018-19 2019-20 2019-20 2019-20 -------- 2,315,842 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION_ BUDGET BUDGET BUDGET AMT CHANGE - - % CHANGE - - - - - _ - _ 401-411-664,607 Equipment - Tech _ _ _ _ ----------------------------------------------------------------- 50,000 50,000 _ _ _ ______0____ - _ _ (50,000--- _--- - --- _--- (100.001 TOTAL EXPENDITURE _ _ _ _ - 59,100 _ _ 182,200 381,000 198,800 109.11 CAPITAL OUTLAY Totals for dept 411 - Renewal & Replacement Dept 700 - Debt Service Expenditure 401-700-571,705 Prin - 2004 Water N/P BOA 401-700-571,720 Prin - 2008 Water Utility Not TOTAL EXPENDITURE D/S - PRINCIPAL Expenditure 401-700-572,705 Int - 2004 Water N/P BOA 401-700-572,720 Int - 2008 Water Utility Note 401-700-573,700 Other Debt Service Costs TOTAL EXPENDITURE D/S - INTEREST Totals for dept 700 - Debt Service Dept 950 - Other Nonoperating Expenditure 401-950-559,301 Budgeted Depreciation (netted TOTAL EXPENDITURE OPERATING EXPENDITURES/EXPENSE Expenditure 401-950-549,391 Bank Charges 401-950-549,395 Credit Card Fees and Charges 401-950-592,100 LEGAL SETTLEMENT TOTAL EXPENDITURE OTHER FINANCING SOURCES & USES Totals for dept 950 - Other Nonoperating TOTAL APPROPRIATIONS NET OF REVENUES/APPROPRIATIONS - FUND 401 Fund 402 - Refuse & Recycling ESTIMATED REVENUES Dept 000 - GENERAL Revenue 402-000-343,400 Refuse / Recycling Fees TOTAL REVENUE CHARGES FOR SERVICES Totals for dept 000 - GENERAL Dept 950 - Other Nonoperating Revenue 402-950-361,100 Interest/investment Earnings TOTAL REVENUE UNRESTRICTED INVESTMENT EARNIN Totals for dept 950 - Other Nonoperating Dept 990 - Other/Reserve/Contingency Revenue 402-990-399,999 Appropriate Fund Balance TOTAL REVENUE OTHER FINANCING SOURCES Totals for dept 990 - Other/Reserve/Contingency TOTAL ESTIMATED REVENUES APPROPRIATIONS 59,100 182,200 381,000 198,800 109.11 ------------2,330,400----------� -------- 2,315,842 ---- - 1, 692,000 - - - -- ------ - (623,842) - - - (26.94) 39,000 39,000 41,000 2,000 5.13 336,300- --336,300 - - -347,500_ - - - 11,200 .... -... -----------3.33 0.00 - 375,300 - 375,300 388,500 13,200 3.52 - --- ---------- - - ----- 375,300 --- ----- ---------------- 375,300 ---- ----- ------ ------- - 388,500 --- - ----- --- ----- - ---- --- - 13,200 - - - 3.52 6,800 6,800 3,700 (3,100) (45.59) 135,000 135,000 122,600 (12,400) (9.19) 0 22,500 22,500- - --------0----------------- 0.00_. -22_500- - 164,300 - 164,300 148,800 (15,500) (9.43) ----------------164,300 --------------------- 0 -----------------148,800----------------------0)------------------------ 11,100 11,100 0.00 ------------ 539,600 - - 539,600 - - -- - 537,300 - - (2,300) (0.43) 825,000 825,00_0 - - _ 0_ - _ (825,000) -� - - 825,000 - - 825,000 0 (825,000) (100.00) - --- ----- ---- ----------------------825A00 -----------------------0------------- (825,000) - - - (100.00) 11,000 11,000 5,000 (6,000) (54.55) 20,000 20,000 20,000 0 0.00 0 15,000 0 515,0002--- ---- - --- - --- (100.00) _ - - -31,000 - - - 46,000 - - - 25,000 - - (21,000) (45.65) - - - 31,000 - 46,000 - - 25,000 - - (21,000) - (45.65) - --- ----- - --- --- --- ---- ---- ---- - --------- 871,000 --- ---- ---- ------------ - 25,000 --- -------- ---- - (846,000) - (97.13) -------------7,847,850 -- - - 7,892,100 -- - - 6,638,500- - --- --- (1,253,600) - - - (15.88) ----- ---------- ---- ----- ---- - 0 --- ---- ----- ---- ------ ---- 0 - --------- - ---- ------ - 0 - -- -- - - - 0 - - - 0.00 484,000- - 484,000 - 484,000- - - - - -------------------0=00 - 484,000 484,000 484,000 0 0.00 ----------------------------------------------------------------------------------------------------------------------------------- 484,000 484,000 484,000 0 0.00 ------------------------------------------------------------------------------------------------ 484,000 484,000 484,000 0 0.00 - 2,000 - - - -2,000---------------------0- - - 0.00_. - - - --2,000- - 2,000 2,000 2,000 0 0.00 -------------------------------------------------------------------------------------------------------------------------- 2,000 2,000 2,000 0 0.00 ------------------------------------------------------- 2,000 ------- ---------- 2,000 0 0.00 0 0 11,100 11,100 0.00 0 0 11,100 11,100 0.00 - - - - - - --------------------------------------------------------------------------------------------- 0 0 11,100 11,100 0.00 ---------------------------------------------------------------------------------- - 0 0 11,100 - - -- - 11,100 - - - 0.00 486,000 486,000 11,100 2.28 Page 19 of 152 17 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. OPERATING EXPENDITURES/EXPENSE Totals for dept 245 - Refuse and Recycling Dept 950 - Other Nonoperating Expenditure 402-950-590,001 Allocate to Fund Balance TOTAL EXPENDITURE OTHER FINANCING SOURCES & USES Totals for dept 950 - Other Nonoperating TOTAL APPROPRIATIONS NET OF REVENUES/APPROPRIATIONS - FUND 402 Fund 403 - Stormwater Utility ESTIMATED REVENUES Dept 000 - GENERAL Revenue 403-000-343,901 Storm Water Utility Fees TOTAL REVENUE CHARGES FOR SERVICES Totals for dept 000 - GENERAL Dept 950 - Other Nonoperating Revenue 403-950-361,100 Interestlinvestment Earnings TOTAL REVENUE UNRESTRICTED INVESTMENT EARNIN Totals for dept 950 - Other Nonoperating Dept 990 - Other/Reserve/Contingency Revenue 403-990-399,999 Appropriate Fund Balance TOTAL REVENUE OTHER FINANCING SOURCES Totals for dept 990 - Other/Reserve/Contingency TOTAL ESTIMATED REVENUES APPROPRIATIONS Dept 250 - Storm Water Utilities Expenditure 403-250-531,302 Engineering Services 403-250-532,300 Accounting & Auditing Service 403-250-534,300 Other Contractual Services 403-250-540,300 Travel & Per Diem 403-250-541,300 Communication Services 403-250-541,301 Postage 403-250-545,300 Insurance 403-250-546,302 Vehicle Repair & Maintenance 403-250-546,303 Building Repair & Maint 403-250-546,308 Drainage Maintenance 403-250-546,310 Equipment Repair & Maint 403-250-546,320 Computer system maint & suppl 403-250-549,300 Other Misc Chgs & Obligations 403-250-549,301 Admin Mgmt Fees 403-250-549,304 Licenses, Fees & Permits 403-250-551,300 Office Supplies & Equipment 403-250-552,301 Gas & Oil 403-250-552,302 Small Tools and Equipment 480,400 480,400 497,100 16,700 3.48 ----------------------------------------------------------------------------------------------------------------------------------- 480,400 480,400 497,100 16,700 3.48 __ _ _ _ 5,600 - - 5,600 ------- 0 ----- ---- ---------- L60pl -------- - --- ---- 000.00). 5,600 5,600 0 (5,600) (100.00) ------------ - -- ----- --- ---- - ---- ------------------- ----- - ------------------------ - ---- - 5,600 5,600 0 (5,600) 100.00). ----------- ---5,600 ------------------5,600 -------------- - ---- 0 (5,600) (100.00) 486,000 486,000 497,100 11,100 0.00 394,000 2018-19 2018-19 2019-20 2019-20 2019-20 394,000 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE Dept 245 - Refuse and Recycling --------------------------- 394,000 ---------------------------------------------------------------------- 457,700 63,700 16.17 0 Expenditure 8,000 22,500 14,500 181.25 (100.00) 402-245-543,302 Solid Waste/Residential 232,200 232,200 240,300 8,100 3.49 402-245-543,303 Recycling/Residential 107,100 107,100 110,800 3,700 3.45 402-245-543,304 Yard Waste/Residential 132,400 132,400 137,000 4,600 3.47 402-245-549,300 Other Misc Chgs & Obligations 600 600 600 0 0.00 402-245-549,301 Admin Mgmt Fees 8,100 8,100 8,400 __-_____ 300______________________ 3.70_ TOTAL EXPENDITURE _ --------------------- 480,400 - ---------------------------------------- 480,400 497,100 16,700 3.48 OPERATING EXPENDITURES/EXPENSE Totals for dept 245 - Refuse and Recycling Dept 950 - Other Nonoperating Expenditure 402-950-590,001 Allocate to Fund Balance TOTAL EXPENDITURE OTHER FINANCING SOURCES & USES Totals for dept 950 - Other Nonoperating TOTAL APPROPRIATIONS NET OF REVENUES/APPROPRIATIONS - FUND 402 Fund 403 - Stormwater Utility ESTIMATED REVENUES Dept 000 - GENERAL Revenue 403-000-343,901 Storm Water Utility Fees TOTAL REVENUE CHARGES FOR SERVICES Totals for dept 000 - GENERAL Dept 950 - Other Nonoperating Revenue 403-950-361,100 Interestlinvestment Earnings TOTAL REVENUE UNRESTRICTED INVESTMENT EARNIN Totals for dept 950 - Other Nonoperating Dept 990 - Other/Reserve/Contingency Revenue 403-990-399,999 Appropriate Fund Balance TOTAL REVENUE OTHER FINANCING SOURCES Totals for dept 990 - Other/Reserve/Contingency TOTAL ESTIMATED REVENUES APPROPRIATIONS Dept 250 - Storm Water Utilities Expenditure 403-250-531,302 Engineering Services 403-250-532,300 Accounting & Auditing Service 403-250-534,300 Other Contractual Services 403-250-540,300 Travel & Per Diem 403-250-541,300 Communication Services 403-250-541,301 Postage 403-250-545,300 Insurance 403-250-546,302 Vehicle Repair & Maintenance 403-250-546,303 Building Repair & Maint 403-250-546,308 Drainage Maintenance 403-250-546,310 Equipment Repair & Maint 403-250-546,320 Computer system maint & suppl 403-250-549,300 Other Misc Chgs & Obligations 403-250-549,301 Admin Mgmt Fees 403-250-549,304 Licenses, Fees & Permits 403-250-551,300 Office Supplies & Equipment 403-250-552,301 Gas & Oil 403-250-552,302 Small Tools and Equipment 480,400 480,400 497,100 16,700 3.48 ----------------------------------------------------------------------------------------------------------------------------------- 480,400 480,400 497,100 16,700 3.48 __ _ _ _ 5,600 - - 5,600 ------- 0 ----- ---- ---------- L60pl -------- - --- ---- 000.00). 5,600 5,600 0 (5,600) (100.00) ------------ - -- ----- --- ---- - ---- ------------------- ----- - ------------------------ - ---- - 5,600 5,600 0 (5,600) 100.00). ----------- ---5,600 ------------------5,600 -------------- - ---- 0 (5,600) (100.00) 486,000 486,000 497,100 11,100 0.00 394,000 394,000 457,700 63,700 16.17 4,400 394,000 394,000 457,700 63,700 16.17 53,105 - - - --------------------------------------------------------------------------------------------------------------- 394,000 394,000 457,700 63,700 16.17 0 ---- ----- ----- ----------------- -------- 394,000 --------------------------- 394,000 ---------------------------------------------------------------------- 457,700 63,700 16.17 0 8,000 8,000 22,500 14,500 181.25 (100.00) 8,000 8,000 22,500 14,500 181.25 2,000 ------------------------------------------------------------------------------------------------------------------------- 8,000 8,000 22,500 14,500 181.25 1,000 ------------------------------------------------------------------------------------------------------------------------------- 8,000 8,000 22,500 14,500 181.25 45,000 56,600 104,950 164,050 59,100 56.31 1,400 56,600 104,950 164,050 59,100 56.31 (100.00) ---- ----- ---- --------------- ---- 56,600 ---------------------- ----- 104,950 ---------------- --------- ---------- 164,050 -------------------------- 59,100 56.31 13,700 ---------------------------------------------------------------------------------------------------------------------------------- 56,600 104,950 164,050 59,100 56.31 5,000 --------------------------------------------------------------------------------- - 458,600 506,950 644,250 - 137,300 - - 27.08 - 10,000 10,000 15,000 5,000 50.00 4,400 4,645 4,600 (45) (0.97) 5,000 53,105 5,000 (48,105) (90.58) 500 500 0 (500) (100.00) 4,000 4,000 4,000 0 0.00 500 500 0 (500) (100.00) 500 920 0 (920) (100.00) 2,000 2,000 2,000 0 0.00 1,000 1,000 0 (1,000) (100.00) 42,000 30,267 45,000 14,733 48.68 3,600 3,600 5,000 1,400 38.89 1,400 1,400 0 (1,400) (100.00) 2,000 1,580 4,000 2,420 153.16 13,700 13,700 14,200 500 3.65 5,000 5,000 5,000 0 0.00 1,000 1,000 0 P"e 20 of 1520.00) 1,500 1,500 1,500 0.00 5,000 5,000 5,000 0 0.00 18 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A" Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET____- BUDGET BUDGET AMT CHANGE % CHANGE _________ _ _ 403-250-554,100 Public Education Program _ - _ _ _ 500 _ 500 1,000 500 100.00 403-250-554,301 Personnel Training _ _ _ -__1,000_ _ _ 1,000 _ -1,000 ----- - --- - ---- _--- -___0_ - _ 0.00 TOTAL EXPENDITURE 104,600 141,217 112,300 (28,917) (20.48) OPERATING EXPENDITURES/EXPENSE 104,600 141,217 - 112,300 - (28,917) - (20.48) Expenditure 403-250-664,600 Mach/Equipment 0- 22,000- - - --22,000 .... - ... -... -------0.00 TOTAL EXPENDITURE ----------------------0------------------------ 0 0 22,000 22,000 0.00 CAPITAL OUTLAY ----------------------------------------------------------------------------------------------------------------------- 0 0 22,000 22,000 0.00 Expenditure 403-250-512,100 Regular Salaries & Wages 82,500 81,910 86,000 4,090 4.99 403-250-514,100 Overtime 1,000 0 1,000 1,000 0.00 403-250-515,103 Bonus Pay Plan 100 100 100 0 0.00 403-250-515,106 Clothing & Boot Allowance 200 200 200 0 0.00 403-250-515,108 Auto Allowance 800 800 0 (800) (100.00) 403-250-521,101 FICA Taxes 5,300 5,300 5,600 300 5.66 403-250-521,102 Medicare Taxes 1,300 1,300 1,250 (50) (3.85) 403-250-522,102 VOT Pension Contributions 9,300 9,300 9,350 50 0.54 403-250-523,101 Life/Health Insurance 16,200 16,200 18,000 1,800 11.11 403-250-524,100 Workers' Comp Insurance _ _5,890 _ _ _ _ 3,450_ - _ �2 44,___--- TOTAL EXPENDITURE _ _ _ -_4,300_ - 121,000 - 121,000 124,950 3,950 3.26 PERSONAL SERVICES - --- - ---- ---- - --- ----- - --- - 121,000 - - - - - 121,000 - -- - - - 124,950 - --- - ---- ---- ---- ----- --- 3,950 - - - - 3.26 Totals for dept 250 - Storm Water Utilities --------------------------------------------------- 225,600 262,217 259,250 - - -- - - - (2,967) - - - - _ (1.13) Dept 411 - Renewal & Replacement Expenditure 403-411-531,302 Engineering Services 25,000 23,000 50,000 27,000 117.39 403-411-546,308 Drainage Maintenance 100,000_ 113,733 _ _ 250,000 _ _ _ 136,267 - _ _ 119.81 TOTAL EXPENDITURE _ _ _ - 125,000 _ 136,733 300,000 163,267 119.41 OPERATING EXPENDITURES/EXPENSE ----------------------------------------------------------------------------------------------------- 125,000 136,733 300,000 163,267 - - - - 119.41 Totals for dept 411 - Renewal & Replacement ----------------------------------------------------------------------------------------------------------------------------------- 125,000 136,733 300,000 163,267 119.41 Dept 950 - Other Nonoperating Expenditure 403-950-559,301 Budgeted Depreciation (netted 108,000_ 108,000 _ _ _ _ _ 85,000_ - _ �23,00a... _... TOTAL EXPENDITURE _ _ _ - 108,000 _ 108,000 85,000 (23,000) (21.30) OPERATING EXPENDITURES/EXPENSE 108,000 108,000 85,000 _ (23,000) (21.30) Totals for dept 950 - Other Nonoperating 108,000 - 108,000 - 85,000 (23,000) -- - (21.30) TOTAL APPROPRIATIONS --------------------------------------------------------------------------------------------------- 458,600 506,950 644,250 137,300 - - - - 27.08 NET OF REVENUES/APPROPRIATIONS - FUND 403 --------------------------- - 0 - - - - - 0 ----- ----- ----- --- --- 0 ---- ----- ---- ---- ----- --- 0 - - - - 0.00 Fund 605 - Special Law Enforcement ESTIMATED REVENUES Dept 990 - Other/Reserve/Contingency Revenue 605-990-399,999 Appropriate Fund Balance 0 32,652 - - _________0_ - _ 532,65 _ - - - 100.0T TOTAL REVENUE ------------ - - 0 --_-_-_ - 32,652 0 (32,652) (100.00) OTHER FINANCING SOURCES -------------------- ---------------- ----------------------------- ------------------------- 2) - -- (100.00) Totals for dept 990 - Other/Reserve/Contingency ------------------------------------------------------------------------------------------------------------------- 0 32,652 0 (32,652) (100.00) TOTAL ESTIMATED REVENUES 0- 32,652 ------------ 0 (32,652) -- -- - (100.00) APPROPRIATIONS Dept 171 - Police Expenditure 605-171-540,300 Travel & Per Diem 0 8,782 0 (8,782) (100.00) 605-171-549,300 Other Misc Chgs & Obligations 0 500 0 (500) (100.00) 605-171-552,302 Small Tools and Equipment 0 17,470 0 (17,470) (100.00) 605-171-554,301 Personnel Training 0_____-_______----- 1,700 - - - - -0 --- (1,7091 --- --- TOTAL EXPENDITURE ------------ - - 0 28,452 0 (28,452) (100.00) OPERATING EXPENDITURES/EXPENSE - 0 ----------------------------- 28,452 0 - - ------------- (28,452) - - - - (100.00) Page 21 of 152 Expenditure 605-171-664,600 Mach/Equipment --- ---- 0 - _ _ 4,200 - - - - 0- -------------------(4,2001------ 19 08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N' Agenda Item #1. 2018-19 2018-19 2019-20 2019-20 2019-20 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE TOTALENITCii---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- — (100.00) TOTAL EXPENDITURE 0 4,200 0 (4,200) (100.00) CAPITAL OUTLAY Totals for dept 171 - Police TOTAL APPROPRIATIONS NET OF REVENUES/APPROPRIATIONS - FUND 605 ESTIMATED REVENUES - ALL FUNDS APPROPRIATIONS - ALL FUNDS NET OF REVENUES/APPROPRIATIONS - ALL FUNDS 4,200 (4,200) (100.00) ---------------------------------- — ------- —---- —--- —---- ---- 0 - 32,652 — 0 — (32,652) (100.00) -----------------------------------------32,652---------------------------—---— ---- —---- —--- 0 (32,652) -- -- (100.00). 0.00 24,997,650 24,968,955 21,736,400 0 0.00 24,997,650 _24_968,955 _21,736,400 _ _ ________—___0________________________0.00 -------------------------------- - - 0 0 0 Page 22 of 152 BUDGET SUMMARY CD Village of Tequesta - Fiscal Year 2019-2020 *THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE VILLAGE OF TEQUESTA ARE 5.2% MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES. General fund 6.629 ESTIMATED REVENUES GENERAL CAPITAL CAPITAL WATER REFUSE & STORMWATER SPECIAL LAW TOTAL ALL FUND IMPROVEMENT PROJECTS UTILITY RECYCLING UTILITY ENFORCEMENT FUNDS Taxes: Millage Per $1000 6.629 7,482,400 7,482,400 Sales and Use Taxes 1,547,900 1,547,900 Franchise Fees 460,000 460,000 Licenses and Permits 737,100 737,100 Intergovernmental Revenues 888,300 888,300 Charges for Services 1,410,950 6,361,800 484,000 457,700 8,714,450 Miscellaneous Revenues 293,350 26,200 319,550 Intragovernmental Services 725,450 725,450 Unrestricted Investment Earnings 115,000 120,000 2,000 22,500 259,500 Other Financing Sources 15,000 15,000 TOTAL SOURCES $13,675,450 $0 $0 $6,508,000 $486,000 $480,200 $0 $21,149,650 Transfers In $127,100 127,100 Fund Balances/Reserves/Net Assets $154,000 $130,500 $11,100 $164,050 459,650 TOTAL REVENUES, TRANSFERS & BALANCES $13,675,450 $127,100 $154,000 $6,638,500 $497,100 $644,250 $0 $21,736,400 EXPENDITURES General Government 2,398,850 2,398,850 Public Safety 8,431,880 8,431,880 Physical Environment 6,076,200 497,100 559,250 7,132,550 Transportation 1,408,500 1,408,500 Leisure Services 690,650 154,000 844,650 Debt Service 456,120 537,300 993,420 Other Financing Uses 6,000 25,000 85,000 116,000 TOTAL EXPENDITURES $13,392,000 $0 $154,000 $6,638,500 $497,100 $644,250 $0 $21,325,850 Transfers Out $127,100 127,100 Fund Balances/Reserves/Net Assets $156,350 $127,100 283,450 TOTAb APPROPRIATED EXPENDITURES T FERS,RESERVES & BALANCES $13,675,450 $127,100 $154,000 $6,638,500 $497,100 $644,250 $0 $21,736,400 The tGhtative, adopted, and / or final budgets are on file in the office of the above referenced taxing authority as a public record. Agenda Item #1. THE VILLAGE OF TEQUESTA, FLORIDA PROPOSED ANNUAL BUDGET FISCAL YEAR 2019/2020 Page 24 of 152 Agenda Item #1. This Page Intentionally Left Blank Page 25 of 152 Agenda Item #1. TABLE OF CONTENTS Contents Page The Village of Tequesta at a Glance 02 Introductory Section 19 The Property Values and Ad Valorem Taxes 31 Proposed FY2020 Budget Summaries All Funds 40 Governmental Funds 46 Proprietary Funds 51 Proposed FY2020 Budget Detail Governmental Funds 55 Proprietary Funds 96 Capital 105 Glossary 109 Page 26 of 152 Agenda Item #1. THE VILLAGE OF TEQUESTA AT A GLANCE Page 27 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 THE VILLAGE OF TEQUESTA'S LOCATION IN FLORIDA Incorporated in the State of Florida in 1957 and located in the northeast corner of Palm Beach County, the Village of Tequesta has been a picturesque, family -orientated, community for more than fifty years. It is nearly two square miles, has six parks and wonderful residents who make it a pleasure to live and work here. Copyright 2005 d Igltal-to po-maps.aom Page 28 of 152 Agenda Item #1. YOUR VILLAGE COUNCIL The Council consists of five Council Members. Two (2) Council Members are elected in odd years and three (3) Council Members are elected in even years. The Village Council appoints a Mayor and a Vice Mayor at the first meeting subsequent to the date of the annual election of Village Council Members. From Left to Right: Councilmember Kyle Stone, Vice Mayor Kristi Johnson, Mayor Abby Brennan, Councilmember Laurie Brandon, and Councilmember Vince Arena. WOO CONTACT US You can contact the Village Council using the Village's website, www.tequesta.org, or you can use their individual e-mail addresses. Mayor Abby Brennan Vice Mayor Kristi Johnson Councilmember Vince Arena Councilmember Laurie Brandon Councilmember Kyle Stone abrennan@tequesta.org kjohnson@teguesta.org varena@tequesta.org lbrandon@tequesta.org kstone@tequesta.org Page 29 of 152 Agenda Item #1. To contact the Village Council by phone please contact the Administration Office at 561-768-0460. www.Tequesta.org In addition to contacting the Village Council, did you know that you can use the Village's website to: • Keep up to date with the latest news affecting the Village • Access electronic notifications • Access emergency alerts • Access hurricane information • Access public records • View dates and times of upcoming meetings and workshops • View the Village's Code of Ordinances • View Council Procedures • View Council Member bios • View annual Budgets and Comprehensive Annual Financial Reports (CAFRs) • View the Village's Business Directory • View current bid requests and requests for proposals (RFPs) • View the Village's newsletter, Smoke Signals • Apply for a business license • Apply for a job • Apply for a permit • Contact Council • Contact Staff • Pay your water bill • Report a concern • Reserve a park or a pavilion • Sign up to receive electronic notifications • Submit "Fix it" forms • Submit records requests • Volunteer Page 30 of 152 Agenda Item #1. vft"P"'AUri1Iviv V.ntUxI Village Manager Village .� Village Council --�� Residents Village Attorney Executive Assistant Wurnan Resources Village Refuse & Clerk/P10 Recycling Finance Debt Service Community Other Sources Development & Uses General Government I.T. Police Building Fire Rescue Public Works Parks & Recreation Utilities Code Compliance Water Stormwater Page 31 of 152 Agenda Item #1. Demographic and Economic Statistics Incorporated June 4, 1957 Village Council -Manager Form of Government �& 4oP4 �4QP.a 2 Council members are elected in odd years, 3 Council Members are elected in even years W � � The Village of Tequesta held its first election on March 150 1960 6Number of voters that voted at the March 15, 1960 election: 6 With approximately 6,100 residents, 0.03% of the population of the State of Florida lives in Tequesta (est. US Census Bureau) There are approximately 2,900 households in The Village of Tequesta with an average household size of 2.03 (est. US Census Bureau). Page 32 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 The medium value of owner -occupied housing units, 2013-2017 is $342,100 (est. US Census Bureau) oa��kN_ The owner -occupied housing unit rate, 2013-2017 is 80.5% (est. US Census Bureau) The median household income in Tequesta, 2013-2017 was $56,644 (est. US Census Bureau) Tequesta's racial/ethnic groups are White (91.5%) followed by Hispanic (5.9%), African American (1.1%), Asian (0.9%) and Two or More Races (0.5%)(est. US Census Bureau) VorE' 4,951 Registered Voters in Fiscal Year 2018 102 Full Time Employees Budgeted in Fiscal Year 2020 s+ � Your area is about 2 square miles 0 Page 33 of 152 Agenda Item #1. 4The length of your streets = Approximately 24 lane miles uicxa�nr�a�(e;�av��NlO`1�^°d/SL�i�dr�!i_41�ihlt�R��1��, "M�1. * You have one library BOARDS AND COMMITTEES COMMUNITY CENTER ADVISORY COMMITTEE The Community Center Advisory Committee advises the Village Council on the proposed new community center. It also holds public information meetings for the purpose of sharing ideas with the public and receiving public comment regarding community center features and functionality. The Community Center Advisory Committee automatically sunsets upon the final approval of the community center by the Village Council. ENVIRONMENTAL ADVISORY COMMITTEE The Environmental Advisory Committee develops recommendations for best practices, fostering community partnerships and, within the bounds of the Village's Comprehensive Development Plan, developing recommendations for goals, objectives and policies relative to sustaining and improving the environment of the Village of Tequesta. PLANNING & ZONING BOARD The Planning and Zoning Board considers site plan reviews and related project items. Page 34 of 152 Agenda Item #1. The Planning and Zoning Board is also the Village's citizen oversight committee for the one -cent local government infrastructure surtax. GENERAL EMPLOYEES' PENSION BOARD The primary responsibilities of the Board of Trustees are to construe the provisions of the retirement system and to protect the funds and assets of the plan. PUBLIC SAFETY EMPLOYEES' PENSION BOARD The primary responsibilities of the Board of Trustees are to construe the provisions of the retirement system and to protect the funds and assets of the plan. PUBLIC SAFETY BUILDING DEPARTMENT Number of Building Permits Issued in Fiscal Year 2018: 1,356 Number of Building Inspections Conducted in Fiscal Year 2018: 2,634 Number of Stations in Fiscal Year 2018: 1 Number of Full Time, Certified Firefighters in Fiscal Year 2018: 22 Number of Ambulances in Fiscal Year 2018: 2 Number of Pumpers in Fiscal Year 2018: 2 Number of Emergency Responses in Fiscal Year 2018: 1,227 Number of Emergency Transports in Fiscal Year 2018: 724 Page 35 of 152 Agenda Item #1. Number of Fires Extinguished/Alarms in FY2018: 267 Number of Inspections in FY2018: 608 1111 POLICE POLICE PROTECTION Number of Stations in Fiscal Year 2018: 1 Number of Full Time, Certified Officers in Fiscal Year 2018: 19 Number of Full Time, Certified Dispatchers in Fiscal Year 2018: 4 Number of Patrol Units in Fiscal Year 2018: 12 Number of Calls Received in Fiscal Year 2018: 3,443 Number of Arrests in Fiscal Year 2018: 69 Number of Incident Numbers Issued in Fiscal Year 2018: 254 REFUSE &RECYCLING Services franchised to Waste Management Residential solid waste, yard waste and recycling services Bi -weekly Pick -Up Page 36 of 152 Agenda Item #1. '1 rM '.1' lA RECREATIONAtt EVENTS YOU HAVE 7 PARKS COVERING APPROXIMATELY 62 ACRES: Tequesta Fest Constitution Park Holiday in the Park Linear Park Easter Egg Hunt Paradise Park Food Truck Pow Wows Point Drive Open Space Movies in the Park Remembrance Park Tequesta Park Village Green Park Page 37 of 152 Agenda Item #1. ►urn► �. 2 Playgrouni rme," 3 Baseball/Softball Diamonds �. 1 Skatepark r. 6a. SCAM �. 777777yyyyyy� 1T��_ u 4 y1 Various Recreation Programs Page 38 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 UTILITIES IMWATER UTILIT Number of Customers in Fiscal Year 2018: 5,087 Miles of Water Mains in Fiscal Year 2018: 77 Number of Fire Hydrants in Fiscal Year 2018: 435 Number of Water Treatment Plants in Fiscal Year 2018: 1 Average Daily Water Production in Fiscal Year 2018: 2.781 MG Number of Storage Tanks in Fiscal Year 2018: 2 Storage Capacity in Fiscal Year 2018: 2.75 MG Number of Surficial Wells in Fiscal Year 2018: 10 Number of Floridian Aquifer Wells in Fiscal Year 2018: 4 • • STORM WATER ' Miles of Storm Water Pipe/Culvert in Fiscal Year 2018: 10 Miles Number of Inlets in Fiscal Year 2018: 511 Inlets/Catch Basins/Grates Miles of Ditches and Swales in Fiscal Year 2018: 12.60 Miles Feet of Exfiltration Trenches in Fiscal Year 2018: 528 Linear Feet Number of Dry Retention Ponds in Fiscal Year 2018: 3 Number of Dry Detention Ponds in Fiscal Year 2018: 2 Number of Major Storm Water Outfalls in Fiscal Year 2018: 4 Number of Weir Structures in Fiscal Year 2018: 3 Miles of Street Sweeping in Fiscal Year 2018: 108 Page 39 of 152 Agenda Item #1. IDELECTRICITY Electricity provided by Florida Power and Light SANITARYSEWAGE Sanitary Sewage provided by Loxahatchee River Environmental Control District Page 40 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 This Page Intentionally Left Blank Page 41 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 Introductory Section Page 42 of 152 Agenda Item #1. FUND STRUCTURE The basic building block of governmental finance is the "fund". Generally accepted accounting principles (GAAP) provide the following definition of a fund: A fund is defined as a fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The Village, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of The Village can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses as appropriate. Village resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Governmental Accounting Standards state that an entity should establish only the minimum number of funds consistent with legal and operating requirements. This is because the use of unnecessary funds for financial reporting purposes can result in inflexibility, undue complexity and inefficient financial administration. Any budgeted fund that represents more than 10% of the total appropriated revenues or expenditures is considered a major fund. All of The Village's governmental and proprietary funds' budgets are appropriated and legally adopted by Resolution of the Village Council. The fiduciary funds are excluded as The Village does not control the resources that are managed in a trustee or fiduciary capacity. The breakdown of the Village's fund structure is as follows: GOVERNMENTAL FUND TYPES The Village reports the following major governmental fund: Page 43 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 General Fund - This is The Village's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The Village also reports the following non -major governmental funds: Capital Improvement Fund - This fund is used to account for the maintenance and upkeep of The Village's general infrastructure (such as roads, bridges and sidewalks). FUND STRUCTURE Capital Projects Fund - This fund accounts for the acquisition or construction of major capital projects. Special Law Enforcement Fund - This fund accounts for forfeitures received by the Police Department. The forfeitures must be expended for certain law enforcement purposes as prescribed by Florida State Statue Chapter 932.704. PROPRIETARY FUND TYPES The Village reports the following major proprietary fund: Water Utility Fund - This fund is used to account for the activities of the water utility. The Village also reports the following non -major proprietary funds: Refuse and Recycling Fund - This fund is used to account for the fees charged for solid waste, yard waste and recyclable material collection. Page 44 of 152 Agenda Item #1. Storm Water Utility Fund -This fund accounts for the construction and maintenance of the Villages storm water system. FIDUCIARY FUND TYPES The Village reports the following fiduciary funds: Firefighters' Pension Trust Fund - This fund accounts for the accumulation of resources and for contributions and benefits of the firefighter employees of the Village. General Employees' Pension Trust Fund - This fund accounts for the accumulation of resources and for contributions and benefits of the general employees of the Village. Police Officers' Pension Trust Fund - This fund accounts for the accumulation of resources and for contributions and benefits of the police employees of The Village. Page 45 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 BUDGET BASIS AND PROCESS BUDGET BASIS The term "basis of accounting" is used to describe when revenues and expenditures or expenses are recognized in the accounts and reported on the financial statements. In accordance with generally accepted accounting principles (GAAP), governmental funds are required to use the modified accrual basis of accounting; revenues are recorded when they become earned (or levied for the period), measurable and available and expenditures are recorded when the related fund liability is incurred. Proprietary and fiduciary funds are required to use the accrual basis of accounting; revenues are recorded when they are earned and expenses in the period in which costs are deemed to have expired or been consumed. The Village's Budget is adopted on a basis substantially consistent with GAAP with the following major exceptions: Compensated absences liabilities that are expected to be liquidated with expendable available financial resources are accrued as earned by employees (GAAP), as opposed to being expended when paid (budget). Principle payments on long-term debt in the proprietary funds are applied to the outstanding liability on a GAAP basis, as opposed to being expended on a budget basis. Capital outlay within the proprietary funds is recorded as an asset on a GAAP basis and expended on a budget basis. Budgeted depreciation takes into consideration the effects of both capital outlay and the pay down on principle of long term debt in total in the proprietary funds. BUDGET PROCESS Budgets are vital tools for establishing public policy and maintaining control over the management of public resources. The Village of Tequesta's Village Council determines, by its approval, how much and what types of financial resources shall be raised and how those financial resources shall be spent. This approval demonstrates the principle that taxes can only be raised or expended with the approval of the people's elected representatives. The Village of Tequesta's budget process is driven by the Village of Tequesta's Charter and Florida Statute Chapter 200.065 known as TRIM (Truth in Millage). The Village Charter requires that the Village Council adopt budgets and the TRIM Act requires the disclosure of information from the taxing authorities to the taxpayers. Page 46 of 152 Agenda Item #1. The TRIM Act will only allow a taxing authority to receive the same aollar amount of property tax in each subsequent year without advertising a tax increase. If property values increase, exclusive of new construction, the taxing authority is required to reduce, or roll -back, the millage rate in order to receive the same tax dollars as the previous year. Any millage in excess of the rolled -back millage is considered a tax increase and must be publicly advertised and publicly announced at two public hearings prior to the adoption of the budget. The budget for the fiscal year is implemented October 1st through September 30th. As the original budgeted appropriations are adopted by Resolution, all changes to the total appropriations of a fund must also be adopted by Resolution. The Village Council has established procedures by which a designated budget officer may authorize certain budget amendments within a department provided that the total of the appropriations of the department is not changed. At this time the Finance Director has been designated as the Budget Officer. Page 47 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 ANNUAL BUDGET PROCESS Adopted Budpet ISeotemberl -First public hearing adopting a tentative millage rate and budget. -Second public hearing adopting a final millage rate and budget. Budget Preparation (January -February] -Village Manager approves the budget calendar. -The budget calendar is distributed to the departments. Approved Budget (July -August) -Village Manager submits the budget to the Village Council. -Village Council workshops. -Village Council approval. Budget Requests (February -April) -Departments develope thier budget requests. -CIP is reviewed and updated. -Departments meet with the Finance Department. -Finance Department finalizes the budget worksheet. Proposed Budget (may -July) -Finance Department submits the budget worksheet to Village Manager. -Departments meet with the Village Manager. -Village Manager finalizes the budget worksheet. Page 48 of 152 Agenda Item #1. FUND BALANCE Fund balance is the fund equity as a result of the difference of revenues to expenditures. Fund balance increases when revenues exceed expenditures, while fund balance decreases when expenditures exceed revenues. Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The categories are as follows: Nonspendable funds are not in a spendable form or must be maintained intact. Examples of theis are inventories, prepaid expenditures, and loans to various agencies. Restricted funds can only be used for the specific purposes as stipulated by (1) external creditors, grantors, or laws of other governments (2) constitutionally, or through enabling legislation. Committed funds are those constrained by limitations that the government imposes on itself at the highest level of decision-making authority. Commitments may be changed or lifted only by the same formal action that imposed the original constraint. Assigned funds are intended to be used by the government for a specific purpose. This intention can be expressed by the governing body, an official, or a body to which the governing body delegates the authority. Unassigned funds are the residual fund balance classification for the general fund after deducting non -spendable, restricted, committed and assigned fund balance and are technically available for any purpose. The Village Council has adopted a financial policy to maintain a minimum level of unassigned fund balance in the general fund. The target level is set at two months of general fund operating expenditures. This amount is intended to provide fiscal stability when economic downturns and other unexpected events occur. If fund balance falls below the minimum target level because it has been used, essentially as a "revenue" source, as dictated by current circumstances, the policy provides for actions to replenish the amount to the minimum target level. Generally, replenishment is to occur within a three-year period. Page 49 of 152 Agenda Item #1. SOME QUESTIONS THAT YOU MAY HAVE What is the purpose of the Village budget? Budgets are vital tools for establishing policy and maintaining control over the management of public resources - such as your tax dollars. The Village of Tequesta's Village Council determines how much and what types of financial resources shall be raised and how they will be spent. Their required approval of the budget demonstrates the principle that taxes can only be raised or expended with the approval of the people's elected representatives. How is the budget prepared? Departments meet with and submit their budgetary needs for the coming year to the Finance Department, which enters the information into a draft document which is sent to the Village Manager for review. The Village Manager reviews these requests, makes changes and submits the budget document to the Village Council. The Village Council holds workshops for discussion on the budget and two public hearings to obtain citizen input prior to adoption. Finally, the Village Council, in compliance with the Truth-in-Millage (TRIM) Act, establishes the property tax rate (millage) required to fund the budget and adopts the final budget by resolution. Who established the rules by which the Village of Tequesta adopts its annual budget and property tax rate? The property tax rate and budget adoption process are governed by both the Village Charter and State Statutes. What is the property tax rate? The property tax rate is sometimes called the "millage rate". When the Village adopts its annual budget, it determines the tax rate that must be applied on property in order to generate the necessary revenue in addition to all other sources that are available. The proposed, total property tax rate for 2019 on property in the Village of Tequesta is 21.0251 mills. How much of that gets paid to the Village? Only 6.6290 mills (31.5%) of the proposed, total property tax bill collected in Fiscal Year 2020 will be paid to the Village. The remainder goes to other taxing agencies What is the difference between ad valorem tax and property tax? There is no difference; they are different names for the same tax. Page 50 of 152 Agenda Item #1. What is an Operating Budget? An Operating Budget is an annual financial plan for recurring expenditures, such as salaries, utilities, supplies, insurance, and equipment repairs. What is a Capital Budget? A Capital Budget is an annual financial plan for the construction or improvement of fixed assets such as buildings, street, sewers, and vehicles and equipment. What is the Village's fiscal year? A fiscal year is a 12 -month operating cycle that comprises a budget and financial reporting period. The Village's fiscal year begins on October 1st and ends on September 30th. What is a budget appropriation? A budget appropriation is a specific amount of money that has been approved by the Village Council for use in a particular manner. Where does the Village obtain its revenues? All monies are ultimately derived from citizens in the form of local, state and federal taxes; fees, fines and licenses; and payments for municipal services such as recreation fees and utility services. What are utility taxes and franchise fees and why does the Village of Tequesta levy them? A utility tax is a tax levied on utility bills, to be paid by the user of the utility services. It is similar to a sales tax, except it only applies to utility bills and not to any other purchases. A franchise fee is a charge levied by the Village on a utility to operate within the Village and to use the Village rights-of-way and other properties for locating pipes, wire, etc. The State allows utilities to pass on the franchise fee directly to customers on their bills. How does the Village calculate Ad Valorem taxes? An ad valorem tax is based upon the assessed value of property and expressed in mills - one mill is 1/1000 of a dollar or $1 per $1,000 of taxable value. The state constitution provides municipalities the authority to levy Ad Valorem taxes and sets a cap of ten mills for all municipal purposes. What is a Homestead Exemption? Every person who owns and resides on real property in Florida on January 1 and makes the property their permanent residence is eligible to receive a homestead exemption of $25,000. This exemption applies to all property taxes. There is also an additional Page 51 of 152 Agenda Item #1. $25,000 homestead exemption available to properties with an assessed value greater than $50,000; however, this additional exemption applies only to non -school taxes. What is the 3% Cap? By Florida's Constitution, the 3% cap, also known as Save Our Homes, limits the annual increase in the assessed value of a qualified homesteaded property to the lesser of 3% or the percentage change in the prior year's National Consumer Price Index. What is Portability? Portability went into effect on January 1, 2008. Portability relates to Florida's Save Our Homes 3% cap on a homesteaded property's assessed value. With the Portability benefit, you can transfer up to $500,000 of your actual assessment cap savings to your new property. Keep in mind Portability applies only to homesteaded property. Page 52 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 This Page Intentionally Left Blank Page 53 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 PROPERTY VALUES AND AD VALOREM TAXES Page 54 of 152 Agenda Item #1. 2019 PROPERTY VALUE HIGHLIGHTS ( -0 The gross taxable value of property for operating purposes rose by $52,969,574 or 4.73% since the previous year. New construction totaled $1,930,943 Existing property values increased by $51,038,631 or 4.56% (q This resulted in total property values (for operating purposes) of $1,173,392,973 in 2019. This is the eighth consecutive year that values have increased. 1,200,000,000 1, 000, 000, 000 800,000,000 600,000,000 400,000,000 200,000,000 0 Property Value History FY2016 FY2017 FY2018 FY2019 FY2020 Sources: 2019 Certification of Taxable Value Form DR -420 and 2015-2018 Certification of Final Taxable Value Forms DR -422. Page 55 of 152 Agenda Item #1. 1 HIS YEARS All VALUKEM 1AX KEVENUE This year's ad valorem taxes budget is calculated as follows: $1,173,392,973 2018 Estimate of Taxable Value X 0.006629 Proposed Fiscal Year 2020 Millage Rate $7,778,422.02 $7,778,422 Fiscal Year 2020 Estimated Ad Valorem Taxes 96.20% Fiscal Year 2020 Anticipated Collection Rate $7,482,453 $7,482,400 Fiscal Year 2020 Budgeted Ad Valorem Taxes 0.00 Fiscal Year 2020 Budgeted Delinquent Ad Valorem Taxes $7,482,400 Total Fiscal Year 2020 Budgeted Ad Valorem Taxes Budgeted Ad Valorem Tax History 8,000,000 " ,"" 7,000,000 Ago 6,000,000 f 5,000,000 4,000,000 3,000,000 2,000,0010 1,000,000 FY2016 FY2017 FV2018 FY2019 FY2020 Page 56 of 152 Agenda Item #1. COMPONENTS OF YOUR TOTAL TAX BILL Ad Valorem Taxes The Village of Tequesta Palm Beach County Operating Palm Beach County Debt Palm Beach County Library Oper. Palm Beach County Library Debt School Board -State School Board -Local S.F.W.M.D. Operating S.F.W.M.D. Okeechobee Basin Everglades Construction Children's Services Council Florida Inlet Navigational Dist. Health Care District Jupiter Inlet District Totals: Non -Ad Valorem Assessments Solid Waste Authority Tequesta Refuse & Recycling Tequesta Stormwater* Totals: Fiscal Year 2018/2019 Tax Bill at Proposed $300,000 FY 18/19 Taxable Millaee Value 6.292 $1,573 4.7815 $1,195 0.1165 $29 0.5491 $137 0.041 $10 4.074 $1,120 2.498 $687 0.1209 $30 0.131 $33 0.0417 $10 0.6403 $160 0.032 $8 0.7261 $182 0.1042 $26 20.1483 $ 5,201 $ 170 $ 158 $ 99 $ 427 Fiscal Year 2019/2020 Tax Bill at Proposed $300,000 FY 19/20 Taxable Millaee Value 6.629 $1,657 4.7815 $1,195 0.0765 $19 0.5491 $137 0.0379 $9 3.916 $1,077 3.248 $893 0.1152 $29 0.1246 $31 0.0397 $10 0.6497 $162 0.032 $8 0.7261 $182 0.0998 $25 21.0251 $ 5,435 $ 175 $ 158 $ 104 $ 437 Notes: 1. Storm water non -ad valorem rates vary as they are based on the square footage of the home. 2. Calculated using the $50,000.00 Homestead Exemption except for School Boards which were calculated using the $25,000.00 Homestead Exemption. Proposed FY2020 Millage Rates by Taxing Authority 8% a 5i:hool Board 34% ■ Vi I I a ge of Tequesta 26% Palm Bea ch County 3296 Other Taxing:,uthorities M Increase 5.36% 0.00% -34.33% 0.00% -7.56% -3.88% 30.02% -4.71% -4.89% -4.80% 1.47% 0.00% 0.00% -4.22% 4.50% 2.94% 0.00% 4.76% 2.27% Page 57 of 152 Agenda Item #1. 1-11LLL1Uli 1%rl 11: 111131 Ul\1 LAST TEN FISCAL YEARS Fiscal Year Ending Village of Tequesta Total of Other Taxing Total September 30, Millaee Rate Authorities Millaee Rates Millaee Rates 2011 5.7671 16.4482 22.2153 2012 5.7671 16.2603 22.0274 2013 5.7671 17.8295 23.5966 2014 6.0500 15.5421 21.5921 2015 6.2920 15.4710 21.7630 2016 6.2920 15.2572 21.5492 2017 6.2920 14.6373 20.9293 2018 6.2920 14.1511 20.4431 2019 6.2920 13.8563 20.1483 2020* 6.6290 14.3961 21.0251 25 20 IS 10 5 0 2011 2012 2013 2014 2015 2016 2017 2018 2010 2020* .r The Vi I I a ge of Teque5ta i Other Taxing.Authoritie5 Combined *Proposed Millage Rates Source: Palm Beach County Property Appraiser Page 58 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 Page 59 of 152 Agenda Item #1. GROSS TAXABLE VALUE LAST 10 FISCAL YEARS 1,100 1,000 N .2 400 800 700 600 500 400 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020' TOTAL TAXES LEVIED LAST 10 FISCAL YEARS 7 N C 6 5 4 3 2- 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020` *Data charted in purple on the graphs above was obtained from the DR -420. The other data was obtained from the DR -422. Page 60 of 152 Agenda Item #1. PROPOSED FISCAL YEAR 2020 BUDGET SUMMARY - ALL FUNDS *The fiduciary funds are excluded as the Village does not control the resources that are managed in a trustee or fiduciary capacity. Page 61 of 152 Agenda Item #1. PROPOSED FY2020 BUDGET - ALL FUNDS BY FUND TYPE Governmental Funds General Fund Capital Improvement Capital Projects Special Law Enf. Total Governmental Funds: Proprietary Funds Water Utility Refuse & Recycling Storm Water Total Proprietary Funds: $13,675,450 $127,100 $154,000 $0 $13,956,550 $6,638,500 $497,100 $644,250 $7,779,850 Page 62 of 152 Agenda Item #1. 25 Total Budget by Fund Type: Fiscal Years 2018-2020 10 FY2018 Actual FY2019 Estimated FY2020 Proposed �+ProprietaryFunds .0Governmental Funds Page 63 of 152 Agenda Item #1. WHERE THE MONEY COMES FROM — ALL FUNDS - REVENUES rather Revenues I ntra govvern menta I Revenues 3% Charges for Services Licenses & Permits 40% 3 ". Intergovernmental _ Revenues — 4 R Charges for Services Ad Valorem Taxes Sales & Use Taxes Intergovernmental Revenues Licenses & Permits Intragovernmental Revenues Other Revenues Total Revenues: f� Ad VaIoremTax c Sales & Use Taxes 34n" 7'a $ 8,714,450 $ 7,482,400 $ 1,547,900 $ 888,300 $ 737,100 $ 725,450 $ 1,640,800 $ 21,736,400 WHERE THE MONEY GOES — ALL FUNDS - EXPENDITURES other Debt Ser* dix i—tu�E � 'aha penses PubIicSafety T r a ns porta ti o6.0.j_ 39% 6% Physical GGntrral Environment 33% Government II Public Safety $ 8,431,880 Physical Environment $ 7,132,550 General Government $ 2,398,850 Transportation $ 11408,500 Debt Service $ 993,420 Other Expenditures/Expenses $ 1,371,200 Total Expenditures: $ 21,736,400 Page 64 of 152 Agenda Item #1. BUDGET SUMMARY - ALL FUNDS Page 65 of 152 Agenda Item #1. General Capital Capital Fund Improvement Projects REVENUES Ad Valorem Taxes 7,482,400 Sales and Use Taxes 1,547,900 Franchise Fees 460,000 Licenses and Permits 737,100 Intergovernmental Revenues 888,300 Charges for Services 1,410,950 Miscellaneous Revenues 293,350 Intragmemmental Services 725,450 Unrestricted Investment Earnings 115,000 Other Financing Sources 15,000 TOTAL REVENUES $13,675,450 $0 $0 Transfers In $127,100 Fund Balances/Reserves/Net Assets $154,000 TOTAL REVENUES, TRANSFERS & BALANCES $13,675,450 $127,100 $154,000 EXPENDITURES General Govemment 2,398,850 Public Safety 8,431,880 Physical Environment Transportation 1,408, 500 Leisure Services 690,650 154,000 Debt Service 456,120 Other Financing Uses 6,000 TOTAL EXPENDITURES $13,392,000 $0 $154,000 Transfers Out $127,100 Fund Balances/Reserves/Net Assets $156,350 $127,100 TOTAL APPROPRIATED EXPENDITURES TRANSFERS, RESERVES & BALANCES $13,675,450 $127,100 $154,000 Page 66 of 152 Agenda Item #1. BUDGET SUMMARY - ALL FUNDS Page 67 of 152 Agenda Item #1. Water Refuse & Stormwater Special Law Utility Recycling Utility Enforcement Total $6,638,500 $497,100 $644,250 $0 $21,736,400 Page 68 of 152 7,482,400 1,547,900 460,000 737,100 888,300 6,361,800 484,000 457,700 8,714,450 26,200 319,550 725,450 120,000 2,000 22,500 259,500 15,000 $6,508,000 $486,000 $480,200 $0 $21,149,650 127,100 $130,500 $11,100 $164,050 459,650 $6,638,500 $497,100 $644,250 $0 $21,736,400 2,398,850 8,431,880 6,076,200 497,100 559,250 7,132, 550 1,408,500 844,650 537,300 993,420 25,000 85,000 116,000 $6,638,500 $497,100 $644,250 $0 $21,325,850 127,100 283,450 $6,638,500 $497,100 $644,250 $0 $21,736,400 Page 68 of 152 Agenda Item #1. PROPOSED FY2020 EXPENDITURE APPROPRIATIONS BY DEPARTMENT ALL FUNDS The Village has a total of twenty-four (24) funded departments in the Proposed Fiscal Year 2020 Budget. Detailed information on each Department is presented in the Department Detail Section of this document beginning on page 45. Below is a summary of Proposed Fiscal Year 2020 department appropriations for both Governmental and Proprietary Funds and total full-time employees. Proposed Fiscal Year 2020 Budget Governmental Proprietary Total Full Time Dept. DEPARTMENT BUDGETS Funds Funds Funds Employees 100 Village Council $68,050 $0 $68,050 0 110 Village Manager $286,100 $0 $286,100 1.75 111 Human Resources $386,750 $0 $386,750 2.4 120 Village Clerk $370,150 $0 $370,150 3 130 Finance $425,400 $0 $425,400 3.5 140 Legal $180,000 $0 $180,000 0 150 Community Development $163,800 $0 $163,800 0 160 General Government $299,200 $0 $299,200 0 161 I.T. $219,400 $0 $219,400 1.6 175 Police $3,394,230 $0 $3,394,230 25 180 Building $680,750 $0 $680,750 4.6 181 Code Compliance $93,750 $0 $93,750 1 192 Fire $4,263,150 $0 $4,263,150 24 210 Public Works $1,408,500 $0 $1,408,500 8.3 231 Leisure Services $844,650 $0 $844,650 3 241 Water Administration $0 $1,480,950 $1,480,950 2.85 242 Water Production $0 $1,947,700 $1,947,700 9.8 243 Water Distribution $0 $955,550 $955,550 9.5 245 Refuse & Recycling $0 $497,100 $497,100 0 250 Storm Water $0 $259,250 $259,250 1.7 411 Renewal & Replacement $0 $1,992,000 $1,992,000 0 700 Debt Service $456,120 $537,300 $993,420 0 900 Interfund Transfers $127,100 $0 $127,100 0 950 Other Financing Sources & Uses $289,450 $110,000 $399,450 0 $13,956,550 $7,779,850 $21,736,400 102.0 Page 69 of 152 Agenda Item #1. PROPOSED FY2020 EXPENDITURE APPROPRIATIONS BY DEPARTMENT ALL FUNDS Fire pal I1:v RenexaI & Replacement Water Production Water Administration Public Works Debt 5ervlry Water Distribution I.vl s ure Services Building Refuse & Recycling Finance Other Financing Sources & Uses Human Resources Village Clerk General Government Village Manager Storm Water IT Legal Community Dr.,E-loprT!ent Interfund Transfers Code Compliance Village Council Millions 0,0 03 1.0 1.5 2,0 2.5 3,0 3,5 4.0 4.G Page 70 of 152 Agenda Item #1. This Page Intentionally Left Blank Page 71 of 152 Agenda Item #1. PROPOSED FISCAL YEAR 2020 BUDGET SUMMARY - GOVERNMENTAL FUNDS Page 72 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget Am PROPOSED FY2020 BUDGET - GOVERNMENTAL FUNDS Governmental Funds General Fund $13,675,450 Capital Improvement $127,100 Capital Projects $154,000 Special Law Enf. $O 14 13.9 13.8 0 -_ 13.7 13.6 13.5 13.4 13.3 13.2 13.1 13 12.9 12.8 Total Budget by Fund: Fiscal Years 2018-2020 FY2018 Actual FY2019 Estimated FY2020 Proposed Capital Projects ■Capital Improvement oGeneral Government Page 73 of 152 Agenda Item #1. WHERE THE MONEY COMES FROM — GOVERNMENTAL FUNDS - REVENUES other Revenues �4 LlcMNs and Permits Iratergovernry5 taI Revenues 6',8 Ad Valorem Ta x t- 54%: Charges far � Services 10% Sales & Use Taxes 11' 11% :. . Ad Valorem Taxes $ 7,482,400 Sales & Use Taxes $ 1,547,900 Charges for Services $ 1,410,950 Intergovernmental Revenues $ 888,300 Licenses and Permits $ 737,100 Other Revenues $ 1,889,900 Total Revenues: $ 13,956,550 WHERE THE MONEY GOES — GOVERNMENTAL FUNDS - EXPENDITURES Other Expenditures/E Debt Wvic ER Leisure Sery 6% Transportatl 10% Public Safety $ 8,431,880 General Government $ 2,398,850 Transportation $ 1,408, 500 Leisure Services $ 844,650 Debt Service $ 456,120 Other Expenditures/Expenses $ 416,550 Total Expenditures: $ 13,956,550 Page 74 of 152 Agenda Item #1. PROPOSED FY2020 EXPENDITURE APPROPRIATIONS BY DEPARTMENT GOVERNMENTAL FUNDS Page 75 of 152 Governmental Full Time Dept. DEPARTMENT BUDGETS Funds Employees 100 Village Council $68,050 0 110 Village Manager $286,100 1.75 111 Human Resources $386,750 2.4 120 Village Clerk $370,150 3 130 Finance $425,400 3.5, 140 Legal $180,000 0 150 Community Development $163,800 0 160 General Government $299,200 0 161 I .T. $219,400 1.6 175 Police $3,394,230 25 180 Building $680,750 4.6 181 Code Enforcement $93,750 1 192 Fire $4,263,150 24 210 Public Works $1,408,500 8.3 231 Leisure Services $844,650 3 700 Debt Service $456,120 0 900 Interfund Transfers $127,100 0 950 Other Financing Sources & Uses $289,450 0 $13,956,550 78.2 Page 75 of 152 Agenda Item #1. millions 0.0 D's 1.D 1.s 7.0 2,5 3 9 3,5 Q,u 4,5 Fire Police PublicWorks Lei sureSer�dces Building Debt Service Flnanr;e Human Resources VillappClerk General Government Other Financing Sources & uses Village Manager y� I.T. Legal Communibi Development Inkeriund TrarisFers Code Corr,phance VIIIapeCUunrll Page 76 of 152 Agenda Item #1. PROPOSED FISCAL YEAR 2020 BUDGET SUMMARY - PROPRIETARY FUNDS Page 77 of 152 Agenda Item #1. PROPOSED FY2020 BUDGET - PROPRIETARY FUNDS Proprietary Funds Water Utility Refuse & Recycling Storm Water 9 s 6 5 4 3 2 1 0 $6,638,500 $497,100 $644,250 Total Budget by Fund: Fiscal Years 2018-2020 FY2018 Actual FY2019 Estimated FY2020 PmPOsed storm Water .dRefu5e & Rei. Water Page 78 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 WHERE THE MONEY COMES FROM — PROPRIETARY FUNDS — REVENUES Other Revenues a c:: AppropriiA' and Balance Chargesfor Services try Charges for Services $ 7,303,500 Appropriate Fund Balance $ 305,650 Other Revenues $ 170,700 Total Revenues: $ 7,779,850 WHERE THE MONEY GOES — PROPRIETARY FUNDS — EXPENSES Oth er Expenditures I% Operatlnp Capital 37% 5% Debt Service—/ * 7% Ren & Rep 21% Operating Expenditures Personnel Services Renewal & Replacement Debt Service Capital Other Expenditures/Expenses Total Expenses: Personnel 29% 2,837,300 2,281,250 1,611,000 537,300 403,000 110,000 7,779,850 Page 79 of 152 Agenda Item #1. PROPOSED FY2020 EXPENDITURE APPROPRIATIONS BY DEPARTMENT PROPRIETARY FUNDS Dept. DEPARTMENT BUDGETS 241 Water Administration 242 Water Production 243 Water Distribution 245 Refuse & Recycling 250 Storm Water 411 Renewal & Replacement 700 Debt Service 900 InterFund Transfers 950 Other Financing Sources & Uses Renewal & Replacement Water Production Water Administration Water Distribution Debt Service Refuse & Recycling Storm Water Other Financing Sources & Uses 0.0 Proprietary Full Time Funds Employees $1,480,950 2.85 $1,947,700 9.8 $955,550 9.5 $497,100 0 $259,250 1.7 $1,992,000 0 $537,300 0 $0 0 $110,000 0 $7,779,850 23.9 Millions I I I I I I I I I .L Page 80 of 152 Agenda Item #1. PROPOSED FISCAL YEAR 2020 BUDGET DETAIL - GOVERNMENTAL FUNDS Page 81 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 Abby Brennan, Mayor abrennan@tequesta.ors Kristi Johnson, Vice Mayor kiohnson@teguesta.org Vince Arena, Council Member varena@teguesta.org Laurie Brandon, Council Member Ibrandon@teguesta.ors Kyle Stone, Council Member kstone@teguesta.org MAYOR AND COUNCIL FY2020 FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: - - - - - - - - - EXPLANATION OF SIGNIFICANT CHANGES Operating: This increase is the result of Ordinance 2-15, effective October 1, 2015, which increases the amount of the monthly fees that the Village Council receives each year. Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. Page 82 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 100 — VILLAGE COUNCIL FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: - - - - N/A 48,252 58,800 58,430 62,050 5.53% - - - - N/A - - - 6,000 N/A 48,252 58,800 58,430 68,050 15.73% Revenues and Expenditures by Fiscal Year 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 FY 2018 Actual FY 2019 FY 2020 Estimated Proposed Personnel Expenditures Dpvratine Expvnditures Capital Expenditures =No Revenues Page 83 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0465 Jeremy Allen, Village Manager fallen@teguesta.org E MANAGER EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: 1.50 1.75 1.75 - - - 1.50 1.75 1.75 EXPLANATION OF SIGNIFICANT CHANGES Operating: This department incurred non-recurring expenditures in FY2019 associated with the recruitment of a Village Manager. VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 110 — VILLAGE MANAGER SUMMARY Page 84 of 152 Agenda Item #1. FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: 238,436 274,675 261,291 274,350 -0.12% 16,216 16,250 9,843 11,750 -27.69% - - - - N/A 1,202 1,700 1,646 - -100.00% 255,854 292,625 272,780 286,100 -2.23% 350,000 300,000 250,000 200,000 150.000 100,000 50.000 Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 Estimated FY 2020 Proposed Personnel Exp Ern dIturE:s i Opera ting Expenditures i Capital Expenditures MOM Revenues Page 85 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 345 Tequesta Drive Tequesta, FL 33469 Merlene Reid, Human Resources Director mreid@teguesta.org HUMAN RESOURCES EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: 2.25 2.40 2.40 - - 2.25 2.40 2.40 EXPLANATION OF SIGNIFICANT CHANGES Operating: This department is requesting additional funding for contractual services. Page 86 of 152 Agenda Item #1. VILLHVt; UV 1 VAJUt;J lA GENERAL FUND #001 DEPT. 111 — HUMAN RESOURCES SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget— Actual Budget Bud et (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: 261,368 307,105 304,529 309,600 0.81% 65,332 71,700 70,691 77,150 7.60% - - - - N/A - - - - N/A 326,700 1 378,805 375,220 386,750 2.10% 450,000 400, 000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 Revenues and Expenditures by Fiscal Year FY 201BAr,tual FY 70191stlrrated FY 2020 Proposed PersonnEd Expenditures Operating Expenditures Capital Expenditures dNOM Revenues Page 87 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0443 Lori McWilliams, Village Clerk Imcwilliams@tequesta.org E CLERK EMPLOYEES FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: 2.75 3.00 3.00 - - - 2.75 3.00 3.00 EXPLANATION OF SIGNIFICANT CHANGES Personnel: This department increased the number of full time employees from 2.75 to 3.00 in FY2019. Operating: This department is requesting additional funding for marketing and public relations. Page 88 of 152 Agenda Item #1. VILLAGE UN TEQUESTA GENERAL FUND #001 DEPT. 120 - VILLAGE CLERK SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et(%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: 248,230 278,145 276,801 292,350 5.11% 53,585 72,400 64,723 77,800 7.46% - - I - - N/A - 26,000 25,768 - -100.00% 301,815 376,545 367,292 1 370,150 -1.70% 400,000 350,000 300,000 250,000 200,000 150,000 100,000 5D,000 0 Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 Estimated FY 2020 Proposed Personnel Expenditures moor Operating Expenditures .aaiSmJ capital Expendi tur e.5 RN:'e�nue5 Page 89 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 Hugh Dunkley, CPA, Finance Director hdunklev@teguesta.org NANCE EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: 3.50 3.50 3.50 - - - 3.50 3.50 3.50 EXPLANATION OF SIGNIFICANT CHANGES No significant changes between Fiscal Years 2019 and 2020. Page 90 of 152 Agenda Item #1. VILLAIih UP -I-hQUhN-I-A GENERAL FUND #001 DEPT. 130 - FINANCE SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel Operating Budget Cost Savings Ca pita I Total Expenditures: 337,642 359,150 347,851 366,350 2.00% 56,226 60,600 56,492 59,050 -2.56% - - - - N/A - - - I - I N/A 393,868 419,750 404,343 1 425,400 1.35% 450,000 400,000 350,000 300,000 2 50, 000 200,000 150.000 100,000 50,000 0 Revenues and Expenditures by Fiscal Year FY 2D1BActuaI FY 2019 Estimated FY 2020 Proposed PrrSnnnvl Expendlturm -- Operating Expenditures ---,A Capital Expenditures Revenues Page 91 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 Davis & Ashton P.A. Keith Davis, Esq. kdavis@teguesta.org GAL EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: - - - - - - - - - EXPLANATION OF SIGNIFICANT CHANGES No significant changes between Fiscal Years 2019 and 2020. VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 140 — LEGAL SUMMARY Page 92 of 152 Agenda Item #1. FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: - - - - N/A 185,828 180,000 160,000 180,000 0.00% - - - - N/A - - - - N/A 185,828 180,000 160,000 180,000 0.00% 200,000 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 0 Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 Estimated FY 2020 Proposed Personnel Expenditures Operating Expenditures .___..+Capital Expenditures doom Revenues Page 93 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0457 NZ Consultants Nilsa Zacarias nzacarias@teguesta.org OMMUNITY DEVELOPMENT EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: - - - - - - - - - EXPLANATION OF SIGNIFICANT CHANGES Revenues: This increase is due to a revision to the land development fee schedule approved at the August 2019 Regular Village Council Meeting. Operating: This department incurred non-recurring expenditures in FY2019 associated with the replacement of two computers. VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 150 — COMPREHENSIVE PLANNING SUMMARY Page 94 of 152 Agenda Item #1. FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et Total Revenues: 1 92,177 60,000 45,000 1 145,000 1 141.67% APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: - - - - N/A 227,478 172,950 172,795 163,800 -5.29% - - - - N/A - - 1 - - N/A 227,478 172,950 172,795 163,800 -5.29% 250,000 200,000 150,000 100,000 50,000 Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 Estimated FY 2020 Proposed Personnel Expendlturin Mffrrd OperatingExpenditure5 Capital Expenditures MOOD Rvvenuv%' Page 95 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0465 Jeremy Allen, Village Manager Mallen@teguesta.org ENERAL GOVERNMENT EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: - - - - - - - - - EXPLANATION OF SIGNIFICANT CHANGES Operating: This difference is primarily due to a revision in the distribution of auto, liability and property insurance costs across the departments and the funds. Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 160 — GENERAL GOVERNMENT Page 96 of 152 Agenda Item #1. SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Bud et Bud et (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: - - - - N/A 280,921 288,046 284,147 275,700 -4.29% - - - - N/A 13,018 51,400 51,001 23,500 1 -54.28% 293,939 339,446 1 335,148 299,200 -11.86% 400,000 350,000 300,000 2 50, 000 200,000 150,000 100,000 50.000 0 Revenues and Expenditures by Fiscal Year FY 2018 AttuaI FY2019Estimated FY 2020 Proposed Personnel Expenditures ----a Opera tingExpenditure5 ..—� Capital Expenditures MOM Revenues Page 97 of 152 Agenda Item #1. 357 Tequesta Drive Tequesta, FL 33469 561-768-0554 Brad Gomberg, Information Technology Manager bgomberg@teguesta.ors T. EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: 1.80 1.60 1.60 - - - 1.80 1.60 1.60 EXPLANATION OF SIGNIFICANT CHANGES Operating: This department is requesting additional funding for personnel training. Page 98 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 161- I.T. SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: 182,487 195,900 195,854 200,400 2.30% 8,204 14,000 14,000 19,000 35.71% - - - - N/A - - - - N/A 190,691 209,900 209,854 219,400 4.53% 250,000 200,000 150,000 100,000 50,000 0 Revenues and Expenditures by Fiscal Year FY 7018 Actual FY 2019 Estimated FY 2070 Proposed Personnel Expenditures A...ri Operating Expenditures Capital Expenditures 000MIRevenum Page 99 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 357 Tequesta Drive Tequesta, FL 33469 561-768-0522 Gustavo Medina Chief of Police pmedina@teguesta.org EMPLOYEES OLICE FY 2018 FY 2019 FY 2020 NIImhPr of Fmnlnvaac• Artual Fstimated Pronosed FIT Certified Police Officers 20 FT 20 FT 20 FT Communications Officers 4 FT / 3 PT 4 FT / 3 PT 4 FT / 3 PT Civilian Positions Total Employees: 1 FT / 1.5 PT 1 FT / 1.5 PT 1 FT /0.5 PT 1 29.50 29.50 28.50 EXPLANATION OF SIGNIFICANT CHANGES Revenues: This difference is primarily due to a one-time reimbursement of contributions from the 401a Plan and a decrease in Palm Beach County manatee protection funding. The amount that is available from the County for manatee protection varies by year. Personnel: This difference is due to the Village using Chapter 185 Reserves to fund the defined benefit contributions for police officers in FY2020. Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. Page 100 of 152 Agenda Item #1. VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 175 — POLICE U U : _� _I FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et (%) Total Revenues: 1 74,574 28,575 1 33,467 60,400 1 111.37% APPROPRIATIONS: Personnel Operating Budget Cost Savings 2,545,370 2,867,403 2,879,603 2,749,200 -4.12% 447,231 504,652 489,219 518,680 2.78% - - - - N/A Capital Total Expenditures: 214,6401 79,9001 74,721 1 126,350 58.14% 3,207,241 1 3,451,955 1 3,443,543 1 3,394,230 -1.67% 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500.000 C Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 Estimated FY 2D20 Proposed Personnel Expenditures i Opera ti ng Ex penditure5 .iii Capital Expenditures 0000 Revenues Page 101 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0511 Jose Rodriguez, Building Director arodriguez@teguesta.org UILDING EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: 5.00 4.60 4.60 - - - 5.00 4.60 4.60 EXPLANATION OF SIGNIFICANT CHANGES Revenues: The Building department is anticipating several large projects over the next year. Personnel: This increase is primarily due to the addition of 60% of a full time employee. Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. Page 102 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 180 — BUILDING SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 755,682 1 643,000 633,002 737,100 14.63% APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: 451,610 437,930 403,326 452,550 3.34% 149,081 198,200 197,482 198,200 0.00% - - - - N/A 12,828 22,100 23,348 30,000 35.75% 613,519 658,230 624,156 680,750 3.42% 800,000 700,000 600,000 500,000 x}00,000 300.000 200,000 100,000 0 Revenues and Expenditures by Fiscal Year FY701BActual FY2019Estimated FY 2020Propnscd FIersonncl Fxpenditurin �..6..d Opera tingExpenditure5 —j Capital Expenditures MOM RI-V Ell uE•s Page 103 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0511 Jose Rodriguez, Building Director j rodriguez@teguesta.org DE COMPLIANCE EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: - 1.00 1.00 - - - - 1.00 1.00 EXPLANATION OF SIGNIFICANT CHANGES Revenues: Code Compliance settled several significant violations in FY2019. Personnel: This decrease is primarily due to a decrease in part time salaries. Operating: This decrease is due to legal fees and other contractual services associated several significant settlements in FY2019. Page 104 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 181 — CODE COMPLIANCE SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budgetto REVENUES: Actual Budget Actual Budget Bud et Total Revenues: - 40,000 75,000 10,000 -75.00% APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditure - 75,875 68,970 72,200 -4.84% - 35,517 30,863 21,550 -39.32% - - - - N/A - - - - N/A - 111,392 99,833 93,750 -15.84% Page 105 of 152 Agenda Item #1. 1'20,000 1DD,DDD 80,000 60,000 40,000 20,000 Revenues and Expenditures by Fiscal Year FY 2018AttuaI FY 2019 Estl mated FY 2020 Proposed Pc:rsonne--1 expenditures Opera ti ng Expenditures Capital Expenditures dMONS Revenues Page 106 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 357 Tequesta Drive Tequesta, FL 33469 561-768-0556 James Trube, Fire Chief itrube@teguesta.org EMPLOYEES IT FY 2018 FY 2019 FY 2020 Nh imhar of FmnlnvPPc- Actual Estimated Pr000sed FIT Certified Firefighters 21.00 22.00 22.00 Interim Firefighters 1.00 - - Non -Firefighter Positions 2 FT / 2.5 PT 2 FT / 2.0 PT 2 FT / 2.0 PT Total Employees: 26.50 26.00 26.00 EXPLANATION OF SIGNIFICANT CHANGES Revenues: The difference is the combination of increased fire plan review fees associated with large projects over the next year, increases in EMS and Fire service contracts, a projected revision to the EMS fee schedule and a decrease in grant revenue in FY2020. Personnel: This difference is primarily due to increases in existing employee salaries and defined benefit pension plan contributions. Operating: This increase is primarily due to the addition and funding of an annual bad debt expense account. Page 107 of 152 Agenda Item #1. Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 192 — FIRE SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et (%) Total Revenues: 1,167,046 1 1,111,492 1 1,112,304 1,155,150 3.93% APPROPRIATIONS: Personnel Operating Budget Cost Savings Capital Total Expenditures: 2,875,451 3,158,800 3,127,294 3,396,550 7.53% 511,842 481,194 467,826 5391250 12.06% - - - - N/A 107,345 165,398 115,072 327,350 97.92% 3,494,638 3,805,392 3,710,192 4,263,150 12.03% Page 108 of 152 Agenda Item #1. 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 Estimated FY 2020 Proposed 136 Bridge Road Tequesta, FL 33469 GY3VIcf-M11111! Douglas Chambers, Public Works Director dchambers@teguesta.org BLIC WORKS EMPLOYEES llvrtionnvl Expenditures f' Opera ti ng Expenditures it• Capital Expenditures MEOW RevenuE:4 FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: 8.10 8.10 8.30 - - - 8.10 8.10 8.30 Page 109 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 EXPLANATION OF SIGNIFICANT CHANGES Personnel: This increase is primarily due to increases in existing employee salaries and a change in the distribution of the Public Works Director's salary. Prior to FY2020, 40% of his salary was paid from Dept. 210. Going forward, 60% of his salary will be paid from Dept.210. Operating: This department is requesting additional funding for bridge and road repairs. Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. Page 110 of 152 Agenda Item #1. VILLAGE OF TEQUESTA GENERAL FUND #001 DEPT. 210 — PUBLIC WORKS SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel Operating Budget Cost Savings 524,962 544,260 540,636 595,750 9.46% 835,044 749,700 744,195 809,650 8.00% - - - - N/A Capital Total Expenditures: 160,8041 1,0001 992 1 3,100 210.00% h,,520,810 1 1,294,960 1 1,285,823 1 1,408,500 8.77% 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200.000 0 Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 Estimated FY 2020 Proposed Personnel Expenditures MiLi Operating Expenditures MOMW Capital Expenditures M$M Revi nue% Page 111 of 152 Agenda Item #1. 399 Seabrook Road Tequesta, FL 33469 Greg Corbitt, Director of Parks and Recreation gcorbitt@teguesta.org EMPLOYEES SURE SERVICES FY 2018 FY 2019 FY 2020 Khimharnf Fmnlnvaac• ArtlinI Fctimated Pronosed Full Time Part Time Seasonal Total Employees: 3.00 3.00 3.00 3.00 2.00 2.00 10.00 10.00 10.00 1 16.00 15.00 15.00 EXPLANATION OF SIGNIFICANT CHANGES Revenues: This department increased the size of its summer camp. Operating: This department incurred non-recurring expenditures in FY2019 associated with the repair of the roof at the recreation center. Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. Page 112 of 152 Agenda Item #1. VILLAGE Ole TEQUESTA GENERAL FUND #001 DEPT. 231 — LEISURE SERVICES SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 1 84,575 75,350 92,472 89,350 18.58% APPROPRIATIONS: Personnel Operating Budget Cost Savings 390,947 422,850 405,509 414,750 -1.92% 256,883 306,401 305,336 272,200 -11.16% - - - - N/A Capital Total Expenditures: 1 98,044 1 2,999 1 2,999 1 3,700 1 23.37% 1 745,874 1 732,250 713,844 690,650 -5.68% 800,000 700,000 600,000 500,000 400,000 300,000 200,000 107,000 7 Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 Estimated FY 2020 Proposed Persnnnud txpvnditures vr�l OperatingExpenditures Capital Expenditures 0006 Rv%-MUE-5 Page 113 of 152 Agenda Item #1. Page 114 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 �7•�i�l:�:��L�•Tl Hugh Dunkley, CPA, Finance Director hdun kley@teguesta.oriz ebt Service CAPITAL LEASE AND LONG TERM DEBT AGREEMENTS 2002NOTE PAYABLE Holder: Bank of America Purpose: Public Safety Facility Original Amount of Loan: $5,000,000 Interest Rate: 4.28% Term: 20 Years Expires: September 2022 Capital Lease Holder: SundTrust Purpose: Sutphen Customer Pumper and Equipment Original Loan Amount: $432,844 Interest Rate: 2.423% Term: 9 Years with 10 Payments Expires: November 2023 Capital Lease Holder: Community First National Bank Purpose: SCBA (20) Original Amount of Loan: $132,774 Interest Rate: 2.889% Term: 4 Years with 5 Payments Expires: January 2020 Capital Lease Holder: Axon Enterprises Purpose: Tasers (20) Original Loan Amount: $31,100 Interest Rate: N/A Term: 5 Year Payment Plan Expires: June 2022 Page 115 of 152 Agenda Item #1. VILLAGE OF TEQUESTA GENERAL FUND ##001 DEPT. 700 — DEBT SERVICE SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Bud et (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Principle Interest Total Expenditures: 429,614 396,320 395,732 411,620 3.86% 74,486 59,400 60,275 44,500 -25.08% - - - - 0.00% - - - - 0.00% 504,100 455,720 456,007 456,120 0.09% 600,000 500,000 4 00, 000 800,000 200,000 1100,000 Expenditures by Fiscal Year FY 2018 Actual FY 2019 Fstlmated FY 2020 Prnposvd Interest Principle Page 116 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0465 Jeremy Allen, Village Manager fallen@teguesta.org AL IMPROVEMENT — FUND #301 EXPLANATION OF SIGNIFICANT CHANGES The Village is not budgeting for any capital improvement projects in this fund in Fiscal Year 2020. Page 117 of 152 Agenda Item #1. V 1LLCItIL: %jr 1 L\Cujio IA CAPITAL IMPROVEMENT FUND #301 SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 1 540,100 - 1 441,066 127,100 N/A FXPFKJrIITI IRFC- Roadway Impr/Repairs 318,350 - - - N/A Pathway Improvements 227,062 20,000 19,720 - -100.00% USI Project Total Expenditures: 20,000 - - - N/A 1 565,412 1 20,0001 19,720 - -100.00% *When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and when revenues exceed expenditures in a fiscal year, fund balance increases. 600,000 500,000 x}00,000 300,000 200,000 100,000 0 Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019Esbmated FY MD Propos ed U51 Protect Pathways Roads Q1j*WRvvenue5 Page 118 of 152 Agenda Item #1. Page 119 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0465 Jeremy Allen, Village Manager fallen@teguesta.ors AL PROJECTS — FUND ##303 EXPLANATION OF SIGNIFICANT CHANGES The Village is budgeting for architect and engineering services association with the construction of a new recreation center/gymnasium in Fiscal Year 2020. Page 120 of 152 Agenda Item #1. VILLAGE OF TEQUESTA CAPITAL IMPROVEMENT FUND #303 SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Bud et (%) Total Revenues: 200,000 3,000,000 - - -100.00% APPROPRIATIONS: Rec Center Architect/Eng. - 50,000 50,000 154,000 208.00% Rec Center Building - 3,000,000 - - -100.00% Other Total Expenditures: - - - - 0.00% - 3,050,000 1 50,000 154,000 -94.95% *When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and when revenues exceed expenditures in a fiscal year, fund balan-ce increases. 250,000 200,000 150,000 100,000 50,000 0 Revenues and Expenditures by Fiscal Year FY 7018 actual FY 2019 Estimated FY 202[] Proposed Cather ,.:�@uildingRec Center .-- A&E Rec Center 400W RevEmues Page 121 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 357 Tequesta Drive Tequesta, FL 33469 561-768-0522 Gustavo Medina Chief of Police gmedina@teguesta.org PECIAL LAW ENFORCEMENT — FUND #605 EXPLANATION OF SIGNIFICANT CHANGES The Village is not budgeting in this fund in Fiscal Year 2020. Page 122 of 152 Agenda Item #1. The Village of Tequesta Proposed dg FY2020 VILLAGE OF TEQUESTA Special Law Enforcement .0 SUMMARY FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Bud et Budget Budget Bud et (%) Total Revenues: - - - - N/A APPROPRIATIONS: Operating - 28,452 28,452 - -100.00% 227,467 4,200 4,200 - -100.00% Capital - I - I - I - I N/A Other 227,467 32,652 1 32,652 - I -100.00% Total Expenditures: 1 *When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and when revenues exceed expenditures in a fiscal year, fund balance increases. 250,000 200,000 150,000 100.000 50.000 Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 EstImated FY 2020 Proposed Operating . Capital Other Soon Revenues Page 123 of 152 Agenda Item #1. This Page Intentionally Left Blank Page 124 of 152 Agenda Item #1. PROPOSED FISCAL YEAR 2020 BUDGET DETAIL - PROPRIETARY FUNDS Page 125 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 561-768-0465 Jeremy Allen, Village Manager fallen@teguesta.org ATER UTILITIES EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: 21.40 22.15 22.15 - - - 21.40 22.15 22.15 EXPLANATION OF SIGNIFICANT CHANGES Revenues: This difference is a combination of an annual rate increase, increased water usage and decreased capital connect charges. Personnel: This budget includes the addition of 80% of a Utility Director position. Renewal & Replacement: The water utility incurred non-recurring expenditures in FY2019 associated with a large project at the water plant. Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. Other: This decrease is primarily due the Budgeted Depreciation. *Budgeted depreciation is calculated as follows: Depreciation - Principle - Capital = Budgeted Depreciation Page 126 of 152 Agenda Item #1. *When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and when revenues exceed expenditures in a fiscal year, fund balance increases. 8,000,000 7,000,000 6,01311,000 s,000,000 4,000,000 3, 000, 000 2,000,000 1,000,000 n Revenues and Expenditures by Fiscal Year F1' 2018 Actual FY 2019 Estirrated FY 2020 Proposed Personnel Operating Expenditures Ren & Rep Capital Expenditures rr1 Debt Service +naw other 400" Revenues Page 127 of 152 Agenda Item #1. 345 Tequesta Drive Tequesta, FL 33469 I.Y•�i�I�:��L��l Hugh Dunkley, CPA, Finance Director hdunklev@teguesta.org FUSE & RECYCLING EMPLOYEES FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: - - - - - - - - - EXPLANATION OF SIGNIFICANT CHANGES The Village's current refuse and recycling rate of $157.70 will remain unchanged for FY2020. The number of units projected to receive refuse and recycling services in FY2020 is 3,197. This remains unchanged from the prior fiscal year. The Village has budgeted for a 3.50% increase in refuse and recycling expenses for FY2020. The collection rate for FY2020 remains unchanged at 96%, assuming that all residents will take advantage of the early payment discount. Page 128 of 152 Agenda Item #1. *When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and when revenues exceed expenditures in a fiscal year, fund balance increases. Page 129 of 152 Agenda Item #1. 600,000 500,000 400,000 300,000 200,010 100,000 0 Revenues and Expenditures by Fiscal Year FY 2018.ActuaI FY 2019 Esti mated FY 2020 Proposed 345 Tequesta Drive Tequesta, FL 33469 f•7:f�►I:f:�iL�:17 Jeremy Allen, Village Manager lallen@teQuesta.org RM WATER UTILITIES EMPLOYEES Personnel Operating [Capital 411111110" RvyL-nuc s FY 2018 FY 2019 FY 2020 Number of Employees: Actual Estimated Proposed Full Time Part Time Total Employees: 1.70 1.70 1.70 - - - 1.70 1.70 1.70 EXPLANATION OF SIGNIFICANT CHANGES Page 130 of 152 Agenda Item #1. Revenues: This difference is the result of an audit performed in FY2019 on the impervious surfaces of all properties located within the Village. The collection rate remains unchanged at 96%, assuming that all residents will take advantage of the early payment discount. Personnel: This increase is primarily due to increases in existing employees' salaries and the addition of 20% of a Utility Director's salary. Operating: This department incurred non-recurring expenditures in FY2019 associated with an audit performed on the impervious surfaces of all properties located within the Village and a Storm Water Utility Rate Study. Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital purchases. Renewal & Replacement: The Village is budgeting for several large drainage projects in FY2020. Other: Other includes transfers out and budgeted depreciation. *Budgeted depreciation is calculated as follows: Depreciation - Principle - Capital = Budgeted Depreciation Page 131 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget :10 VILLAGE OF TEQUESTA STORM WATER UTILITY FUND #403 SUMMARY Page 132 of 152 Agenda Item #1. FY 2018 FY 2019 FY 2019 FY 2020 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 388,222 1 402,000 446,219 480,200 19.45% APPROPRIATIONS: Personnel Operating Capital Renewal & Replacement Debt Service Other Total Expenditures: 1 111,610 121,000 124,859 124,950 3.26% 85,266 141,217 174,510 112,300 -20.48% - - - 22,000 N/A 384,570 136,733 121,583 300,000 119.41% - - - - N/A 106,434 108,000 108,000 85,000 -21.30% 687,8801 506,9501 528,952 1 644,250 27.08% *When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and when revenues exceed expenditures in a fiscal year, fund balance increases. 800,000 700,000 600,000 sn0,000 400,000 300,000 200,000 100.000 it Revenues and Expenditures by Fiscal Year FY 2018 Actual FY 2019 Estimated FY 2020 Proposed i� Per sflnnLrl Opera tin a. Expenditures Capital Expenditures RL -n & Rvp Debt Service ® Other RevenUL's Page 133 of 152 Agenda Item #1. This Page Intentionally Left Blank Page 134 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 PROPOSED FISCAL YEAR 2020 CAPITAL Page 135 of 152 Agenda Item #1. Fund: 001 - General Fund - Capital Dept. 110 Village Council 664.601 Computer Equipment Tablets (5) Dept. 160 General Government 664.601 Computer Equipment Switch Replacement (Total Cost: $100,200) Dept. 175 Police 664.600 Machinery & Equipment Treadmill (Total Cost: $3,500) 664.601 Computer Equipment Switch Replacement (Total Cost: $100,200) 664.602 Vehicles Police Vehicles (3) Dept: 180 Building 664.601 Computer Equipment Switch Replacement (Total Cost: $100,200) Building Inspection Table 653.600 Building Improvements Station 11 Dept: 192 Fire 664.600 Machinery & Equipment Air Pack Spare Air Bottles (5) Treadmill (Total Cost: $3,500) 664.601 Computer Equipment Switch Replacement (Total Cost: $100,200) 664.602 Vehicles Ambulance(Financing Over 7 Years) Dept: 210 Public Works 664.601 Computer Equipment Switch Replacement (Total Cost: $100,200) Dept: 231 Recreation 664.601 Computer Equipment Switch Replacement (Total Cost: $100,200) Fund: 303 - Capital Project Fund - Capital Dept: 317 Recreation Center 662.600 Buildings Recreation Center 663.632 Architect & Engineering Recreation Center FY2020 $ 520,000.00 By Type By Item 6,000.00 $ $ 23, 500.00 F$ 1,750.00 $ 34, 600.00 90,000.00 20, 000.00 10, 000.00 11, 250.00 16,100.00 300, 000.00 $ 3,100.00 $ 3,700.00 S 154,000.00 23, 500.00 1,750.00 34,600.00 90, 000.00 6,200.00 13,800.00 10, 000.00 4,500.00 5,000.00 1,750.00 16,100.00 300, 000.00 3,100.00 3,700.00 154, 000.00 Page 136 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 t Page 137 of 152 Agenda Item #1. Fund: 401 - Water Fund - Capital Dept. 411 Renewal & Replacement 663.671 Misc. Renewal & Replacement $ Acid Feed 664.600 Machinery & Equipment P'$ Backhoe 80% (Total Cost: $110,000) Valve Excerciser Membrane Replacement 664.601 Computer Equipment F$ Switch Replacement (Total Cost: $100,200) Fund: 403 - Stonmwater Fund - Capital Dept. 250 Stormwater 663.663 Drainage Improvements $ Country Club Drive Sidewalk (Total Cost: $433,676) 664.600 Machinery & Equipment r$ Backhoe 20% (Total Cost: $110,000) FY2020 s 381,000.00 By Type By Item 70, 000.00 298, 000.00 13, 000.00 s 22,000.00 70,000.00 88, 000.00 90,000.00 120, 000.00 13, 000.00 22,000.00 22, 000.00 Page 138 of 152 Agenda Item #1. This Page Intentionally Left Blank Page 139 of 152 Agenda Item #1. Glossary Page 140 of 152 Agenda Item #1. ro ACCRUAL BASIS OF ACCOUNTING: This is a method of accounting that recognizes the financial impact of transactions; revenues are recorded when they are earned and expenses in the period in which costs are deemed to have expired or been consumed. AD VALOREM TAXES: Property taxes computed as a percentage of the value of real or personal property expressed in mills. This tax is also called "Property Tax". ADOPTED BUDGET: This is the financial plan for the fiscal year beginning October 1ST and ending September 30th. Florida Statutes require the Village of Tequesta to adopt a budget at the second of two public hearings. AMENDED BUDGET: The original adopted budget plus any amendments passed as of a certain date. AMMORTIZATION: This is the gradual elimination of a liability, such as a mortgage in regular payments over a specified period of time and the method used to prorate the cost of a specific type of asset to the asset's life. ANNEXATION: This is the legal process of merging land from one governing authority to another. An example would be when an incorporated body annexes land previously governed as unincorporated by a county. ASSESSED VALUATION: The dollar value assigned to a property by the Palm Beach County Property Appraiser for purposes of measuring applicable taxes. APPROPRIATE FUND BALANCE: The process of bringing forward unspent dollars from previous fiscal years' budgets to the current year's budget. All appropriations need approval from the Village Council. APPROPRIATION: a sum of money or total of assets devoted to a special purpose. All appropriations need approval from the Village Council Page 141 of 152 Agenda Item #1. BASIS OF ACCOUNTING: an accounting term that is used to describe when revenues and expenditures or expenses are recognized in the accounts and reported on the financial statements. BALANCED BUDGET: a budget in which revenues equal expenditures/expenses. BUDGET: A fiscal plan of financial activity for a specified period of time indicating all planned revenues and expenses for the budget period. BUDGET AMENDMENT: Generally done on a semi-annual basis by which unanticipated changes in revenue or expenditures are made a part of the budget, thereby amending it. BUDGETARY CONTROL: The control or management of a governmental unit in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. C CAPITAL BUDGET: The annual financial plan for the construction or improvement of fixed assets such as buildings, street, sewers, and vehicles and equipment. CAPITAL EXPENDITURE: Expenditures which result in the acquisition of, or improvement to, fixed assets: buildings, streets, sewers, vehicles, etc. CAPITAL IMPROVEMENT PLAN (CIP): A multi-year plan that forecasts spending for all anticipated capital projects. The plan addresses the repair and replacement of existing infrastructure. It also helps to identify needed capital projects and to coordinate facility financing and timing. CASH MANAGEMENT: Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships and investing funds in order to achieve highest interest and return available for temporary cash balances. Page 142 of 152 Agenda Item #1. COST OF LIVING ADJUSTMENT (COLA): Periodic changes in wages or benefits designed to compensate for the effects of inflation. CONTINGENCY: An appropriation to cover emergencies or unforeseen expenditures. CPI: Consumer Price Index. C DEBT SERVICE: The payments required for interest on, and repayment of, principle amounts of debt. DEPARTMENT: A major unit of organization in the Village which indicates an overall operation or group of related operations within a functional area. DEPRECIATION: a reduction in the value of an asset with the passage of time, due in particular to wear and tear. DOR: Department of Revenue. E ENCUMBRANCE: An amount of money committed for the payment of goods or services not yet received or paid for. ENTERPRISE FUNDS: a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. The Village has three (3) Enterprise Funds: Water Utility, Refuse & Recycling and Storm Water. ESTIMATED EXPENDITURES: Projections of funds to be spent during the fiscal year. ESTIMATED REVENUES: Projections of funds to be received during the fiscal year. Page 143 of 152 Agenda Item #1. EXPENDITURE/EXPENSE: an amount of money spent. F FISCAL YEAR (FY): A fiscal year is a 12 -month operating cycle that comprises a budget and financial reporting period. The Village's fiscal year begins on October 1st and ends on September 30th. FIXED ASSETS: assets that are purchased for long-term use and are not likely to be converted quickly into cash such as land, buildings and equipment. FRANCHISE FEES: a charge levied by the Village on a utility to operate within the Village and to use the Village rights-of-way and other properties for locating pipes, wire, etc. The State allows utilities to pass on the franchise fee directly to customers on their bills. FRS: Florida Retirement System FUND: a fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE: the fund equity as a result of the difference of revenues to expenditures. Fund balance increases when revenues exceed expenditures, while fund balance decreases when expenditures exceed revenues. G GENERAL FUND: The Village's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): These comprise the uniform minimum standard of, and guidelines for, financial accounting and reporting. They govern the form and content of an entity's basic financial statements. GAAP encompasses the convention, rules and procedures necessary to define accepted accounting practices at a particular time. Page 144 of 152 Agenda Item #1. The Village of Tequesta Proposed Budget 1 1 GFOA: Government Finance Officers Association GOVERNMENTAL FUND TYPES: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities, except those accounted for in proprietary and fiduciary funds. GRANT: a sum of money or other assets received from another governmental entity, to be used or expended for a specific purpose. GROSS DOMESTIC PRODUCT (GDP): The total value of goods produced and services provided in the United States during one year. f:i HOMESTEAD EXEMPTION: Every person who owns and resides on real property in Florida on January 1 and makes the property their permanent residence is eligible to receive a homestead exemption up to $50,000. The first $25,000 applies to all property taxes, including school district taxes. The additional exemption up to $25,000, applies to the assessed value between $50,000 and $75,000 and only to non -school taxes. INTER -FUND TRANSFERS IN/OUT: Monies transferred from one Fund to another. Such money is transferred to finance the operations of another Fund or to reimburse the Fund for certain expenditures/expenses. INTER -LOCAL AGREEMENT: A written agreement between the Village and other units of government to share in similar services, projects, emergency assistance support, funding, etc. for the mutual benefit of all parties. IMPACT FEES: A type of service charge imposed on new construction in order to support specific new demands on a given service, e.g., transportation, schools, parks and fire protection. Page 145 of 152 Agenda Item #1. INTANGIBLE PERSONAL PROPERTY: All personal property that is not itself valuable, but it's valuable because of what it represents. The most common examples are shares of stocks issued by any corporation, bonds issued by corporations or state, county or municipal governments outside the state of Florida or shares of units of ownership in mutual and money market funds, and limited liability companies. INTANGIBLE PERSONAL PROPERTY TAX: An annual tax based on the market value, as of January 1st, of the intangible personal property owned by a Florida business or by a non -Florida business that has a tax status in Florida. INTERGOVERNMENTAL REVENUES: Revenues from other governments in the form of grants, entitlements, shared revenues or payments in lieu of taxes. L LEVY: To impose taxes, special assessments or service charges for the support of Village activities. LINE ITEM BUDGET: A budget that lists each expenditure category separately, such as salaries and wages, office supplies, uniforms, etc., along with the dollar amount budgeted for each specific category. LONG-TERM DEBT: Debt with a maturity of more than one year after the date of issuance. ful MILL: A monetary measure equating to 0.001 of a dollar. When referring to the Ad Valorem tax it means that a 1 -mill tax is one dollar of tax on $1,000 of taxable value. MILLAGE RATE: The rate per one thousand dollars of taxable property value which, when multiplied by the taxable value, yields the tax billing for a given parcel. It is the tax rate used to generate Ad Valorem tax revenue. MODIFIED ACCRUAL BASIS OF ACCOUNTING: This is a method of accounting that recognizes the financial impact of transactions; revenues are recorded when they become earned (or levied for the Page 146 of 152 Agenda Item #1. period), measurable and available and expenditures are recorded when the related fund liability is incurred. M NET BUDGET DEPRECIATION: Depreciation expense less budgeted capital and principle debt payments. NON -AD VALOREM ASSESSMENT: A fee levied on certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit those properties. The value of the property is not considered when calculating a non -ad valorem assessment. Instead, the cost of the facility or the service is allocated proportionately to the benefited properties in a defined area. It is sometimes referred to as a Special Assessment. Generally, this is collected by the Tax Collector's Office on the annual consolidated tax bill like ad -valorem taxes. N OPERATING BUDGET: The annual financial plan for on-going program costs, including salaries and benefits, services and supplies and debt service. ORDINANCE: A formal legislative enactment by the Village Council that has the full force and effect of law within Village boundaries unless pre-empted by a higher form of law. An ordinance has a higher legal standing than a resolution. ORIGINAL BUDGET: The original adopted budget. P PERSONNEL SERVICES: Expenditures for salaries, wages and fringe benefits of a government's employees. PORTABILITY: A legislative provision that was enacted as part of Constitutional Amendment 1 that allows Florida homeowners to transfer a portion of their Save Our Homes taxable value reduction when they move to another homesteaded property in the State of Florida. Portability reduces the local government tax base by reducing taxable values of homesteaded properties. Portability benefits must be requested by taxpayers. PROPERTY TAX: Another term for ad valorem tax. See definition for Ad Valorem Taxes. Page 147 of 152 Agenda Item #1. PROPOSED BUDGET: The Village Manager's fiscal plan of financial activity for the upcoming fiscal year which is submitted to the Village Council for consideration. PROPRIETARY FUND: A group of funds in which the services provided are financed and operated similarly to those of a private business. 1R RESERVES: Funds set aside for a particular purpose. RESOLUTION: A special order of the Village Council. A resolution has a lower legal standing than an ordinance. RETAINED EARNINGS: The amount of financial resources available for use in an Enterprise Fund. Similar to "Fund Balance", it represents the excess of all prior years' surpluses and deficits. REVENUE: An amount of money received. ROLLED BACK RATE: The tax rate which when applied to the current year's adjusted taxable value generates the same Ad Valorem tax revenue as the prior year. S SAVE OUR HOMES: A voter approved amendment to the Florida Constitution which limits the size of the annual increase in the assessed value of owner occupied residential properties which have homestead status. Increases in the annual assessment of homesteaded property shall not exceed the lower of either 1) three percent (3%) of the assessment of the prior year or 2) the percent increase in the Consumer Price Index for all urban consumers in the United States. SPECIAL ASSESSMENT: A fee levied on certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit those properties. The value of the property is not considered when calculating a non -ad valorem assessment. Instead, the cost of the facility or the service is allocated proportionately to the benefited properties in a defined area. It is sometimes referred to as a Non -Ad Valorem Assessment. Generally, this is collected by the Tax Collector's Office on the annual consolidated tax bill like ad -valorem taxes. Page 148 of 152 Agenda Item #1. STATUTE: A written law enacted by a duly organized and constituted legislative body. Citations are often followed by "F.S." to indicate Florida Statute. SWA: Solid Waste Authority of Palm Beach County. T TANGIBLE PERSONAL PROPERTY: Non -real estate property, excluding motor vehicles, inventory and household goods, that is owned by business enterprises and subject to ad valorem taxation. Constitutional Amendment 1 provides that the first $25,000 of tangible personable property is exempt, from ad valorem taxes starting with fiscal year 2009. It also imposes a 10% cap on annual increases in tangible property valuation. TAXABLE VALUATION: The value used for computing ad valorem taxes levied against property. Taxable value is the assessed value less any exclusions, differentials, exemptions and credits allowed by law. TRUTH IN MILLAGE LAW (TRIM): Florida law enacted in 1980 which changed the budget process for local taxing governments. It was designed to keep the public informed about the taxing intentions of various taxing authorities (Section 200.065, F.S.). TRUST FUND: A fund used to account for assets held by the Village in a trustee capacity for individuals, other governments or other funds, such as Pension Funds. U UNINCORPORATED AREA: The portion of the County not within the boundaries of any municipalities. UTILITY TAXES: a tax levied on utility bills, to be paid by the user of the utility services. It is similar to a sales tax, except it only applies to utility bills and not to any other purchases. Page 149 of 152