HomeMy WebLinkAboutResolution_46-19_9/19/2019RESOLUTION NO. 46-19
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA, ADOPTING ITS FINAL BUDGET FOR FISCAL
YEAR 2019-2020; PROVIDING THAT THE BUDGET HEREBY
ADOPTED MAY BE ADJUSTED OR MODIFIED BY SUBSEQUENT
RESOLUTION OF THE VILLAGE COUNCIL, OR OTHERWISE,
UNDER CERTAIN CIRCUMSTANCES; PROVIDING AN EFFECTIVE
DATE; AND FOR OTHER PURPOSES.
WHEREAS, the Village of Tequesta has established its fiscal year to begin on October
1St of each year and end on September 30'h of the following year; and
WHEREAS, Section 166.241(2), Florida Statutes, requires each municipality to adopt a
budget each fiscal year by ordinance or resolution, unless otherwise specified in the respective
municipality's charter; and,
WHEREAS, the Charter of the Village of Tequesta is silent with regard to method of
adoption of the budget and the Village Council desires to adopt its budget by resolution; and,
WHEREAS, the Village of Tequesta has held the required budget hearings in accordance
with Chapter 200, Florida Statutes; and,
WHEREAS, having considered the estimates of revenues and expenses, it is the will and
desire of the Village Council that the final budget be approved and adopted as set forth herein.
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE OF TEQUESTA, PALM
BEACH COUNTY, FLORIDA, THAT:
Section 1: The Village Council of the Village of Tequesta, Florida, hereby adopts its
budget for fiscal year 2019-2020; which budget is attached hereto as Exhibit "A" and made a
part hereof as if fully set forth herein.
Section 2: The 2019-2020 Budget establishes limitations on expenditures by total.
Appropriations for expenditures within a fund may be increased or decreased by motion recorded
in the minutes provided that the total of the appropriations of the fund is not changed. The
governing body may establish procedures by which the designated budget officer may authorize
certain budget amendments within a department provided that the total of the appropriations of
the department is not changed.
Section 3: Amendments other than those delineated in Section 2 above must be
adopted by resolution.
Section 4: The Village Clerk shall mail a copy of this resolution to the Palm Beach
County Property Appraiser, to the Palm Beach County Tax Collector, and to the State of Florida,
Department of Revenue within (3) days after its adoption.
Section 5: The Village Clerk shall, within (30) days of the effective date of this
resolution, certify to the State of Florida, Department of Revenue that the Village has complied
with all statutory requirements in adopting the millage rate and budget. The Village Clerk shall
transmit to the Department a copy of this resolution, a copy of the certification of value showing
the rolled -back rate and proposed millage rates as provided to the Property Appraiser and a
certified copy of the published advertisement of the final budget public hearing.
Section 6: The adopted budget shall immediately be posted conspicuously on the
Village of Tequesta website.
Section 7: This Resolution shall take effect immediately upon its adoption by the
Village Council.
RESOLUTION
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Date
09/19/2019
Motion
Council Member Laurie Brandon
Second
Council Member Kyle Stone
VOTE
FOR ADOPTION AGAINST ADOPTION ABSENT
Mayor Abigail Brennan
Vice -Mayor Kristi Johnson
0✓
Council Member Vince Arena
0✓
❑
Council Member Laurie Brandon
Council Member Kyle Stone
❑✓
❑
The Mayor thereupon declared the Resolution duly passed and adopted.
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Lori McWilliams, MMC
Village Clerk
1
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
001-000-311.000Ad Valorem Taxes - Current6,800,6006,800,6007,482,400681,80010.03
TOTAL REVENUE6,800,6006,800,6007,482,400681,80010.03
GENERAL PROPERTY TAXES6,800,6006,800,6007,482,400681,80010.03
Revenue
001-000-312.510Fire Insurance Prem Tax155,000155,000155,00000.00
001-000-312.610Local Disc. Infrastructure Su439,900439,900427,100(12,800)(2.91)
001-000-314.100Utility Tax-Electricity528,000528,000540,00012,0002.27
001-000-314.800Utility Tax-Propane30,00030,00032,0002,0006.67
001-000-315.000Comm.Services Tax (CST)309,000309,000300,800(8,200)(2.65)
001-000-321.000Local Business Tax86,00086,00082,000(4,000)(4.65)
001-000-321.010Local Business Tax - County8,0008,00011,0003,00037.50
TOTAL REVENUE1,555,9001,555,9001,547,900(8,000)(0.51)
SALES & USE TAXES1,555,9001,555,9001,547,900(8,000)(0.51)
Revenue
001-000-313.100FRAN FEES-ELECTRIC460,000460,000460,00000.00
TOTAL REVENUE460,000460,000460,00000.00
FRANCHISE FEES - GROSS RECEIPT460,000460,000460,00000.00
Revenue
001-000-335.120Municipal Revenue Sharing Pro187,600187,600193,5005,9003.14
001-000-335.150Alcoholic Beverage Licenses6,0006,0009,0003,00050.00
001-000-335.180Loc Gov 1/2 Cent Sales Tax Pr464,400464,400481,60017,2003.70
001-000-338.101Local Gas Tax-6 Cent137,100137,100135,100(2,000)(1.46)
001-000-338.102Local Gas Tax 1-5 Cent63,20063,20062,400(800)(1.27)
TOTAL REVENUE858,300858,300881,60023,3002.71
INTERGOVERNMENTAL REVENUE858,300858,300881,60023,3002.71
Revenue
001-000-341.101Certification/Copy Fees14,00014,00025,00011,00078.57
001-000-341.105Admin fees from other Gov'ts1,5001,5002,00050033.33
TOTAL REVENUE15,50015,50027,00011,50074.19
CHGS FOR SERV - GEN GOV15,50015,50027,00011,50074.19
Revenue
001-000-341.180ADMIN MGMT FEES-BUILDING0101,900104,1002,2002.16
001-000-341.401ADMIN MGMT FEES-WATER572,900572,900598,60025,7004.49
001-000-341.402Admin Mgmt Fee-Ref & Recyclin8,1008,1008,4503504.32
001-000-341.403Admin Mgmt Fees - Storm Water13,70013,70014,3006004.38
TOTAL REVENUE594,700696,600725,45028,8504.14
INTRAGOVERNMENTAL REVENUE594,700696,600725,45028,8504.14
Revenue
001-000-362.110Lease - Sprint41,80041,80043,1001,3003.11
001-000-362.112Lease-T-Mobile61,80061,80064,2002,4003.88
001-000-362.116Lease - AT&T30,00030,00030,4004001.33
001-000-362.117Verizon-901 Old Dixie42,30042,30044,0001,7004.02
001-000-362.118Verizon-136 Bridge Rd31,90031,90032,4005001.57
TOTAL REVENUE207,800207,800214,1006,3003.03
RENTS & ROYALTIES207,800207,800214,1006,3003.03
Revenue
001-000-369.000Other Miscellaneous Revenue005,0005,0000.00
001-000-369.100Insurance Reimbursement005,0005,0000.00
TOTAL REVENUE0010,00010,0000.00
MISCELLANEOUS REVENUES0010,00010,0000.00
Totals for dept 000 - GENERAL10,492,80010,594,70011,348,450753,7507.11
Dept 150 - Comprehensive Planning
Revenue
001-150-341.150Land Development Fees60,00060,000145,00085,000141.67
TOTAL REVENUE60,00060,000145,00085,000141.67
CHGS FOR SERV - GEN GOV60,00060,000145,00085,000141.67
2
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
Totals for dept 150 - Comprehensive Planning60,00060,000145,00085,000141.67
Dept 171 - Police
Revenue
001-171-369.000Other Miscellaneous Revenue0037,30037,3000.00
TOTAL REVENUE0037,30037,3000.00
MISCELLANEOUS REVENUES0037,30037,3000.00
Revenue
001-171-342.110PBC - Marine law enforce. ser16,60022,57516,600(5,975)(26.47)
TOTAL REVENUE16,60022,57516,600(5,975)(26.47)
CHGS FOR SERV - PUBLIC SAFETY16,60022,57516,600(5,975)(26.47)
Revenue
001-171-351.100Court Fines5,5005,5005,50000.00
001-171-354.101Parking Tickets50050050000.00
TOTAL REVENUE6,0006,0006,00000.00
FINES & FORFEITURES6,0006,0006,00000.00
Revenue
001-171-362.221Police Impact Fees005005000.00
TOTAL REVENUE005005000.00
IMPACT FEES005005000.00
Totals for dept 171 - Police22,60028,57560,40031,825111.37
Dept 180 - Building & Zoning
Revenue
001-180-354.102Code Enf Fines & Court Costs10,00010,0000(10,000)(100.00)
TOTAL REVENUE10,00010,0000(10,000)(100.00)
FINES & FORFEITURES10,00010,0000(10,000)(100.00)
Revenue
001-180-322.000Building Permit Fees625,000625,000729,100104,10016.66
001-180-329.110PARTIAL AND RE-INSPECTION8,0008,0008,00000.00
TOTAL REVENUE633,000633,000737,100104,10016.45
LICENSES & PERMITS633,000633,000737,100104,10016.45
Totals for dept 180 - Building & Zoning643,000643,000737,10094,10014.63
Dept 181 - Code Compliance
Revenue
001-181-354.102Code Enf Fines & Court Costs040,00010,000(30,000)(75.00)
TOTAL REVENUE040,00010,000(30,000)(75.00)
FINES & FORFEITURES040,00010,000(30,000)(75.00)
Totals for dept 181 - Code Compliance040,00010,000(30,000)(75.00)
Dept 192 - Fire Control
Revenue
001-192-335.201Fire Incentive Pay6,7006,7006,70000.00
TOTAL REVENUE6,7006,7006,70000.00
INTERGOVERNMENTAL REVENUE6,7006,7006,70000.00
Revenue
001-192-365.102Fire Dept Sales15015015000.00
001-192-369.000Other Miscellaneous Revenue001,5001,5000.00
TOTAL REVENUE1501501,6501,5001,000.00
MISCELLANEOUS REVENUES1501501,6501,5001,000.00
Revenue
001-192-342.192Fire - Extra Duty2,5002,5002,50000.00
001-192-342.201Fire Plan Review Fees25,00025,00035,00010,00040.00
001-192-342.202Fire Inspections25,00025,00030,0005,00020.00
001-192-342.401Emergency Service-JIC416,000416,000432,60016,6003.99
001-192-342.402Fire Rescue-CPR Program2502500(250)(100.00)
001-192-342.410Emergency Svc- PBC Fire Rescu219,700289,700296,2006,5002.24
001-192-342.600EMS Transportation Fees329,000329,000350,00021,0006.38
TOTAL REVENUE1,017,4501,087,4501,146,30058,8505.41
3
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
CHGS FOR SERV - PUBLIC SAFETY1,017,4501,087,4501,146,30058,8505.41
Revenue
001-192-362.222Fire Impact Fees005005000.00
TOTAL REVENUE005005000.00
IMPACT FEES005005000.00
Revenue
001-192-337.201Local Government Grant PBC017,1920(17,192)(100.00)
TOTAL REVENUE017,1920(17,192)(100.00)
GRANTS - STATE017,1920(17,192)(100.00)
Totals for dept 192 - Fire Control1,024,3001,111,4921,155,15043,6583.93
Dept 231 - Leisure Services
Revenue
001-231-362.100Rental - Facilities7,0007,0007,5005007.14
TOTAL REVENUE7,0007,0007,5005007.14
RENTS & ROYALTIES7,0007,0007,5005007.14
Revenue
001-231-365.110Concession Sales80080080000.00
TOTAL REVENUE80080080000.00
MISCELLANEOUS REVENUES80080080000.00
Revenue
001-231-366.100Contrib & Donations & Sponsor1,5001,5005,0003,500233.33
TOTAL REVENUE1,5001,5005,0003,500233.33
CONTRIBUTIONS & DONATIONS1,5001,5005,0003,500233.33
Revenue
001-231-347.100Tequesta Fest12,00012,00012,00000.00
001-231-347.190Special Events - Other5,3005,3005,30000.00
001-231-347.201Winter/Summer Camp Fees33,75033,75040,7507,00020.74
001-231-347.205Recreation Programs Fees15,00015,00018,0003,00020.00
TOTAL REVENUE66,05066,05076,05010,00015.14
CHARGES FOR SERVICES - RECR.66,05066,05076,05010,00015.14
Totals for dept 231 - Leisure Services75,35075,35089,35014,00018.58
Dept 910 - Other Financing Sources & Uses
Revenue
001-910-383.100Capital Lease at Inception031,1000(31,100)(100.00)
TOTAL REVENUE031,1000(31,100)(100.00)
OTHER FINANCING SOURCES031,1000(31,100)(100.00)
Totals for dept 910 - Other Financing Sources & Uses031,1000(31,100)(100.00)
Dept 950 - Other Nonoperating
Revenue
001-950-364.100DISPOSITION/SALE OF ASSETS0015,00015,0000.00
TOTAL REVENUE0015,00015,0000.00
OTHER FINANCING SOURCES0015,00015,0000.00
Revenue
001-950-361.100Interest/Investment Earnings80,00080,000115,00035,00043.75
TOTAL REVENUE80,00080,000115,00035,00043.75
UNRESTRICTED INVESTMENT EARNIN80,00080,000115,00035,00043.75
Totals for dept 950 - Other Nonoperating80,00080,000130,00050,00062.50
Dept 990 - Other/Reserve/Contingency
Revenue
001-990-399.999Appropriate Fund Balance807,150317,0360(317,036)(100.00)
TOTAL REVENUE807,150317,0360(317,036)(100.00)
OTHER FINANCING SOURCES807,150317,0360(317,036)(100.00)
Totals for dept 990 - Other/Reserve/Contingency807,150317,0360(317,036)(100.00)
TOTAL ESTIMATED REVENUES13,205,20012,981,25313,675,450694,1975.35
4
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
APPROPRIATIONS
Dept 100 - Council
Expenditure
001-100-531.311COUNCIL FEES - SEAT 1 - ARENA 7,6007,6007,7501501.97
001-100-531.313COUNCIL FEES - SEAT 4 - STONE7,6007,6007,7501501.97
001-100-531.314COUNCIL FEES - SEAT 5 - JOHNSON7,6007,6007,7501501.97
001-100-531.316COUNCIL FEES - SEAT 3 - BRANDON7,6007,6007,7501501.97
001-100-531.317COUNCIL FEES - SEAT 2 - BRENNAN7,6007,6007,7501501.97
001-100-540.301COUNCIL EXPENSES - SEAT 1 - ARENA3,0003,0003,00000.00
001-100-540.303MAYORAL DUTIES002,5002,5000.00
001-100-540.304COUNCIL EXPENSES - SEAT 5 - JOHNSON3,0003,0003,00000.00
001-100-540.306COUNCIL EXPENSES - SEAT 3 - BRANDON3,0003,0003,00000.00
001-100-540.307COUNCIL EXPENSES - SEAT 2 - BRENNAN3,0003,0003,00000.00
001-100-540.308COUNCIL EXPENSES - SEAT 4 - STONE3,0003,0003,00000.00
001-100-549.300OTHER MISC CHGS & OBLIGATIONS70070070000.00
001-100-549.350VOLUNTEER APPRECIATION1,4001,4001,40000.00
001-100-554.300BOOKS, PUBL, SUBS & MEMBERSHI3,7003,7003,70000.00
TOTAL EXPENDITURE58,80058,80062,0503,2505.53
OPERATING EXPENDITURES/EXPENSE58,80058,80062,0503,2505.53
Expenditure
001-100-664.601Computer Equipment006,0006,0000.00
TOTAL EXPENDITURE006,0006,0000.00
CAPITAL OUTLAY006,0006,0000.00
Totals for dept 100 - Council58,80058,80068,0509,25015.73
Dept 110 - Manager
Expenditure
001-110-540.300Travel & Per Diem1,0001,0005,0004,000400.00
001-110-546.320Computer system maint & suppl2,0002,000800(1,200)(60.00)
001-110-549.300Other Misc Chgs & Obligations250250750500200.00
001-110-549.401Recruitment expenses010,0000(10,000)(100.00)
001-110-554.300Books, Publ, Subs & Membershi3,7002,0002,70070035.00
001-110-554.301Personnel Training1,0001,0002,5001,500150.00
TOTAL EXPENDITURE7,95016,25011,750(4,500)(27.69)
OPERATING EXPENDITURES/EXPENSE7,95016,25011,750(4,500)(27.69)
Expenditure
001-110-664.601Computer Equipment01,7000(1,700)(100.00)
TOTAL EXPENDITURE01,7000(1,700)(100.00)
CAPITAL OUTLAY01,7000(1,700)(100.00)
Expenditure
001-110-512.100Regular Salaries & Wages323,300198,050201,8003,7501.89
001-110-515.103Bonus Pay Plan1,2501,2501,25000.00
001-110-515.107Part-time Salaries002,5002,5000.00
001-110-515.108Auto Allowance7,5003,7503,600(150)(4.00)
001-110-515.125Other Allowances3,0001,5000(1,500)(100.00)
001-110-516.100Compensated Absences2,5002,5002,50000.00
001-110-521.101FICA Taxes13,0009,60011,2001,60016.67
001-110-521.102Medicare Taxes4,9003,0253,050250.83
001-110-522.102VOT Pension Contributions36,40022,30021,950(350)(1.57)
001-110-523.101Life/Health Insurance41,30027,85026,100(1,750)(6.28)
001-110-524.100Workers' Comp Insurance500650400(250)(38.46)
001-110-526.104ICMA-Def Comp Plan30,1004,2000(4,200)(100.00)
TOTAL EXPENDITURE463,750274,675274,350(325)(0.12)
PERSONAL SERVICES463,750274,675274,350(325)(0.12)
Totals for dept 110 - Manager471,700292,625286,100(6,525)(2.23)
Dept 111 - Human Resources
Expenditure
001-111-526.101Employee Recognition Program14,00014,00014,00000.00
001-111-526.102Employee Assistance Program12,10012,10011,050(1,050)(8.68)
001-111-526.103Education Reimbursement Prgm3,0003,0002,000(1,000)(33.33)
001-111-534.300Other Contractual Services10,5009008,0007,100788.89
001-111-540.300Travel & Per Diem5,0005,0005,00000.00
001-111-541.300Communication Services01,1001,2001009.09
001-111-546.320Computer system maint & suppl16,00016,00016,8008005.00
001-111-547.300Printing & Binding1,5001,5001,50000.00
001-111-549.300Other Misc Chgs & Obligations60060060000.00
001-111-549.401Recruitment expenses50050050000.00
5
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
001-111-552.302Small Tools and Equipment5005000(500)(100.00)
001-111-554.300Books, Publ, Subs & Membershi1,5001,5001,50000.00
001-111-554.301Personnel Training5,0005,0005,00000.00
001-111-554.310Employee Development10,00010,00010,00000.00
TOTAL EXPENDITURE80,20071,70077,1505,4507.60
OPERATING EXPENDITURES/EXPENSE80,20071,70077,1505,4507.60
Expenditure
001-111-512.100Regular Salaries & Wages221,700214,530231,60017,0707.96
001-111-515.103Bonus Pay Plan1,9002,0251,900(125)(6.17)
001-111-515.107Part-time Salaries6,50012,9700(12,970)(100.00)
001-111-516.100Compensated Absences3,0002,7803,0002207.91
001-111-521.101FICA Taxes14,50014,50013,550(950)(6.55)
001-111-521.102Medicare Taxes3,4003,4003,450501.47
001-111-522.102VOT Pension Contributions24,90024,90025,0501500.60
001-111-523.101Life/Health Insurance34,40029,30028,200(1,100)(3.75)
001-111-523.105HSA - Health Savings Account02,1602,40024011.11
001-111-524.100Workers' Comp Insurance500540450(90)(16.67)
TOTAL EXPENDITURE310,800307,105309,6002,4950.81
PERSONAL SERVICES310,800307,105309,6002,4950.81
Totals for dept 111 - Human Resources391,000378,805386,7507,9452.10
Dept 120 - Village Clerk
Expenditure
001-120-526.103Education Reimbursement Prgm3,0003,0000(3,000)(100.00)
001-120-531.303Codification Services6,1006,1006,5004006.56
001-120-534.301Election Expense18,80017,21418,9501,73610.08
001-120-534.302Legal Advertising13,80013,80012,000(1,800)(13.04)
001-120-540.300Travel & Per Diem4,5004,1503,500(650)(15.66)
001-120-541.300Communication Services2,7002,7001,400(1,300)(48.15)
001-120-546.320Computer system maint & suppl11,60014,47616,7002,22415.36
001-120-548.110Marketing and Public Relation3,0001,71010,0008,290484.80
001-120-549.100Miscellaneous Archival2,5002,5002,50000.00
001-120-549.300Other Misc Chgs & Obligations2,8002,8002,500(300)(10.71)
001-120-552.302Small Tools and Equipment50050050000.00
001-120-554.300Books, Publ, Subs & Membershi1,0001,0001,20020020.00
001-120-554.301Personnel Training2,1002,4502,050(400)(16.33)
TOTAL EXPENDITURE72,40072,40077,8005,4007.46
OPERATING EXPENDITURES/EXPENSE72,40072,40077,8005,4007.46
Expenditure
001-120-664.601Computer Equipment26,00026,0000(26,000)(100.00)
TOTAL EXPENDITURE26,00026,0000(26,000)(100.00)
CAPITAL OUTLAY26,00026,0000(26,000)(100.00)
Expenditure
001-120-512.100Regular Salaries & Wages185,100192,795203,65010,8555.63
001-120-515.103Bonus Pay Plan2,1502,1501,750(400)(18.60)
001-120-515.108Auto Allowance3,0003,0003,00000.00
001-120-521.101FICA Taxes11,50011,90012,5506505.46
001-120-521.102Medicare Taxes2,7002,8002,9501505.36
001-120-522.102VOT Pension Contributions20,80021,55022,1506002.78
001-120-523.101Life/Health Insurance40,20043,45045,9002,4505.64
001-120-524.100Workers' Comp Insurance500500400(100)(20.00)
TOTAL EXPENDITURE265,950278,145292,35014,2055.11
PERSONAL SERVICES265,950278,145292,35014,2055.11
Totals for dept 120 - Village Clerk364,350376,545370,150(6,395)(1.70)
Dept 130 - Finance
Expenditure
001-130-532.300Accounting & Auditing Service26,80028,30528,300(5)(0.02)
001-130-540.300Travel & Per Diem3,9003,9003,90000.00
001-130-544.301Operating Leases2,3002,4002,5501506.25
001-130-546.301Office Equip/Repair & Maint4009000(900)(100.00)
001-130-546.320Computer system maint & suppl14,00014,00012,600(1,400)(10.00)
001-130-547.300Printing & Binding3,0003,0002,800(200)(6.67)
001-130-549.300Other Misc Chgs & Obligations1,0009001,00010011.11
001-130-551.300Office Supplies & Equipment4,0002,5952,8002057.90
001-130-554.300Books, Publ, Subs & Membershi1,6001,6001,60000.00
001-130-554.301Personnel Training3,0003,0003,50050016.67
TOTAL EXPENDITURE60,00060,60059,050(1,550)(2.56)
OPERATING EXPENDITURES/EXPENSE60,00060,60059,050(1,550)(2.56)
6
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
Expenditure
001-130-512.100Regular Salaries & Wages257,300249,073264,40015,3276.15
001-130-515.103Bonus Pay Plan2,1502,1502,15000.00
001-130-515.120Cell phone allowance6006000(600)(100.00)
001-130-516.100Compensated Absences2,50010,2272,500(7,727)(75.55)
001-130-521.101FICA Taxes16,00016,00016,3503502.19
001-130-521.102Medicare Taxes3,8003,8003,850501.32
001-130-522.102VOT Pension Contributions28,90028,90028,750(150)(0.52)
001-130-523.101Life/Health Insurance47,90047,75047,8501000.21
001-130-524.100Workers' Comp Insurance600650500(150)(23.08)
TOTAL EXPENDITURE359,750359,150366,3507,2002.00
PERSONAL SERVICES359,750359,150366,3507,2002.00
Totals for dept 130 - Finance419,750419,750425,4005,6501.35
Dept 140 - Legal
Expenditure
001-140-531.301Legal Services100,000100,000100,00000.00
001-140-531.308Legal fees - Personnel80,00080,00080,00000.00
TOTAL EXPENDITURE180,000180,000180,00000.00
OPERATING EXPENDITURES/EXPENSE180,000180,000180,00000.00
Totals for dept 140 - Legal180,000180,000180,00000.00
Dept 150 - Comprehensive Planning
Expenditure
001-150-531.301Legal Services15,00015,00014,000(1,000)(6.67)
001-150-531.321Mapping Services2,5002,5001,500(1,000)(40.00)
001-150-531.322Misc Planning Service129,000129,000129,00000.00
001-150-531.332Planning and Zoning Board1,0001,0000(1,000)(100.00)
001-150-534.300Other Contractual Services10,00010,00010,00000.00
001-150-534.302Legal Advertising5,0005,0005,00000.00
001-150-546.320Computer system maint & suppl5,2005,2001,400(3,800)(73.08)
001-150-547.300Printing & Binding3,1003,1001,000(2,100)(67.74)
001-150-549.300Other Misc Chgs & Obligations5005001,000500100.00
001-150-551.300Office Supplies & Equipment7507500(750)(100.00)
001-150-554.300Books, Publ, Subs & Membershi90090090000.00
TOTAL EXPENDITURE172,950172,950163,800(9,150)(5.29)
OPERATING EXPENDITURES/EXPENSE172,950172,950163,800(9,150)(5.29)
Totals for dept 150 - Comprehensive Planning172,950172,950163,800(9,150)(5.29)
Dept 160 - General Government
Expenditure
001-160-531.302Engineering Services01,3332,5001,16787.55
001-160-534.300Other Contractual Services20,00025,49629,0003,50413.74
001-160-534.303Special Events15,0003,9945,0001,00625.19
001-160-541.300Communication Services8,6007,6007,000(600)(7.89)
001-160-541.301Postage4,3003,3003,000(300)(9.09)
001-160-541.305Website Maintenance7,6007,6007,8002002.63
001-160-543.300Utility Services19,00019,10019,5004002.09
001-160-544.301Operating Leases48,10048,10048,10000.00
001-160-545.300Insurance94,20094,35074,400(19,950)(21.14)
001-160-546.301Office Equip/Repair & Maint3,0003,3203,400802.41
001-160-546.302Vehicle Repair & Maintenance5000000.00
001-160-546.320Computer system maint & suppl28,10028,10036,6008,50030.25
001-160-547.300Printing & Binding2,0002,5002,000(500)(20.00)
001-160-549.300Other Misc Chgs & Obligations10,00013,67310,000(3,673)(26.86)
001-160-549.302Village Newsletter16,50016,50015,000(1,500)(9.09)
001-160-549.304Licenses, Fees & Permits2,8002,3042,400964.17
001-160-551.300Office Supplies & Equipment4,0006,5006,50000.00
001-160-552.301Gas & Oil3003000(300)(100.00)
001-160-552.302Small Tools and Equipment1,0001,0000(1,000)(100.00)
001-160-554.300Books, Publ, Subs & Membershi2,9002,9763,50052417.61
TOTAL EXPENDITURE287,900288,046275,700(12,346)(4.29)
OPERATING EXPENDITURES/EXPENSE287,900288,046275,700(12,346)(4.29)
Expenditure
001-160-664.600Mach/Equipment15,0000000.00
001-160-664.601Computer Equipment16,40016,40023,5007,10043.29
001-160-664.607Equipment - Tech35,00035,0000(35,000)(100.00)
TOTAL EXPENDITURE66,40051,40023,500(27,900)(54.28)
CAPITAL OUTLAY66,40051,40023,500(27,900)(54.28)
7
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
Totals for dept 160 - General Government354,300339,446299,200(40,246)(11.86)
Dept 161 - IT
Expenditure
001-161-526.103Education Reimbursement Prgm6,0006,0006,00000.00
001-161-540.300Travel & Per Diem2,0002,0003,0001,00050.00
001-161-552.160IT Operating Supplies2,0002,0002,00000.00
001-161-554.301Personnel Training4,0004,0008,0004,000100.00
TOTAL EXPENDITURE14,00014,00019,0005,00035.71
OPERATING EXPENDITURES/EXPENSE14,00014,00019,0005,00035.71
Expenditure
001-161-512.100Regular Salaries & Wages139,500139,500145,5006,0004.30
001-161-515.103Bonus Pay Plan1,5001,5001,400(100)(6.67)
001-161-515.120Cell phone allowance1,0001,0001,00000.00
001-161-521.101FICA Taxes8,6008,6008,9503504.07
001-161-521.102Medicare Taxes2,1002,1002,10000.00
001-161-522.102VOT Pension Contributions15,70015,70015,8001000.64
001-161-523.101Life/Health Insurance27,10027,10025,350(1,750)(6.46)
001-161-524.100Workers' Comp Insurance400400300(100)(25.00)
TOTAL EXPENDITURE195,900195,900200,4004,5002.30
PERSONAL SERVICES195,900195,900200,4004,5002.30
Totals for dept 161 - IT209,900209,900219,4009,5004.53
Dept 175 - Police Department
Expenditure
001-175-526.101Employee Recognition Program3,0003,0003,00000.00
001-175-526.103Education Reimbursement Prgm9,0006,0006,00000.00
001-175-526.105Employee Physical/Psycologica4,2503,4024,25084824.93
001-175-540.300Travel & Per Diem13,00012,41614,0001,58412.76
001-175-541.300Communication Services23,00023,00024,5001,5006.52
001-175-541.301Postage1,0006001,00040066.67
001-175-543.300Utility Services35,00033,00035,0002,0006.06
001-175-544.301Operating Leases2,0002,1022,150482.28
001-175-545.300Insurance54,10054,16060,9506,79012.54
001-175-546.175K-9 Equipment & Maintenance6,0006,0006,00000.00
001-175-546.301Office Equip/Repair & Maint1,2001,2001,20000.00
001-175-546.302Vehicle Repair & Maintenance30,00033,40038,0004,60013.77
001-175-546.303Building Repair & Maint51,00046,00030,000(16,000)(34.78)
001-175-546.304Communication Equip Maint36,00036,00039,0003,0008.33
001-175-546.310Equipment Repair & Maint3,0003,0003,00000.00
001-175-546.320Computer system maint & suppl104,800104,800104,600(200)(0.19)
001-175-547.300Printing & Binding1,5001,5001,50000.00
001-175-549.300Other Misc Chgs & Obligations7,00011,21010,000(1,210)(10.79)
001-175-549.303Investigative Expenses2,0002,0002,00000.00
001-175-549.304Licenses, Fees & Permits2,5001,7501,75000.00
001-175-549.311Marine Unit Operations4,2504,25025,60021,350502.35
001-175-549.314K.E.Y.S. Program12,00015,60015,60000.00
001-175-551.300Office Supplies & Equipment5,0004,0004,50050012.50
001-175-551.301Crime Prevention Supplies4,0003,0004,0001,00033.33
001-175-552.301Gas & Oil28,00039,08230,000(9,082)(23.24)
001-175-552.302Small Tools and Equipment19,00012,3808,380(4,000)(32.31)
001-175-552.305Uniforms21,00022,10021,000(1,100)(4.98)
001-175-554.300Books, Publ, Subs & Membershi3,7002,7002,70000.00
001-175-554.301Personnel Training17,00017,00019,0002,00011.76
TOTAL EXPENDITURE503,300504,652518,68014,0282.78
OPERATING EXPENDITURES/EXPENSE503,300504,652518,68014,0282.78
Expenditure
001-175-664.600Mach/Equipment031,1001,750(29,350)(94.37)
001-175-664.601Computer Equipment48,80048,80034,600(14,200)(29.10)
001-175-664.602Vehicles0090,00090,0000.00
TOTAL EXPENDITURE48,80079,900126,35046,45058.14
CAPITAL OUTLAY48,80079,900126,35046,45058.14
Expenditure
001-175-512.171Sal & Wages - Adminstration244,900244,900260,40015,5006.33
001-175-512.172Reg Sal & Wages - Communicati206,300201,518214,00012,4826.19
001-175-512.175Reg Sal & Wages - Operations1,212,6001,201,0341,311,450110,4169.19
001-175-514.172Overtime - Communications15,00013,00015,5002,50019.23
001-175-514.175Overtime - Operations94,20092,68592,100(585)(0.63)
001-175-515.101Holiday Pay55,70055,70054,600(1,100)(1.97)
001-175-515.103Bonus Pay Plan10,00010,0009,750(250)(2.50)
001-175-515.106Clothing & Boot Allowance13,10013,10014,7501,65012.60
001-175-515.107Part-time Salaries10,00010,00015,0005,00050.00
8
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
001-175-515.108Auto Allowance12,0006,6936,000(693)(10.35)
001-175-515.120Cell phone allowance1,2001,2001,20000.00
001-175-515.125Other Allowances05,3106,00069012.99
001-175-515.172P/T Salary - Communications25,00031,78225,750(6,032)(18.98)
001-175-515.175P/T Salary - Operations41,70041,7000(41,700)(100.00)
001-175-516.100Compensated Absences22,00028,73633,0004,26414.84
001-175-521.101FICA Taxes118,700118,700123,7005,0004.21
001-175-521.102Medicare Taxes27,80027,80029,1001,3004.68
001-175-522.101FRS Contributions31,90031,90036,1004,20013.17
001-175-522.102VOT Pension Contributions280,800280,80029,600(251,200)(89.46)
001-175-522.105Defined Contribution22,10022,10026,1004,00018.10
001-175-523.101Life/Health Insurance368,300368,300379,10010,8002.93
001-175-523.105HSA - Health Savings Account1,1009950(995)(100.00)
001-175-524.100Workers' Comp Insurance51,40059,45066,0006,55011.02
TOTAL EXPENDITURE2,865,8002,867,4032,749,200(118,203)(4.12)
PERSONAL SERVICES2,865,8002,867,4032,749,200(118,203)(4.12)
Totals for dept 175 - Police Department3,417,9003,451,9553,394,230(57,725)(1.67)
Dept 180 - Building & Zoning
Expenditure
001-180-531.301Legal Services13,0004,0004,00000.00
001-180-531.320Code Enforcement Service7,0000000.00
001-180-531.325Inspection Services20,00025,00025,00000.00
001-180-534.300Other Contractual Services01,5002,00050033.33
001-180-540.300Travel & Per Diem3,0005,5003,000(2,500)(45.45)
001-180-541.300Communication Services7,5005,5005,50000.00
001-180-541.301Postage2,8001,6001,60000.00
001-180-543.300Utility Services7,6007,6007,60000.00
001-180-544.301Operating Leases2,3002,3002,30000.00
001-180-545.300Insurance1,6001,600600(1,000)(62.50)
001-180-546.301Office Equip/Repair & Maint1,1501,1501,15000.00
001-180-546.302Vehicle Repair & Maintenance1,000700500(200)(28.57)
001-180-546.320Computer system maint & suppl8,6009,90013,4003,50035.35
001-180-547.300Printing & Binding1,0001,5001,000(500)(33.33)
001-180-549.300Other Misc Chgs & Obligations8002,3002,30000.00
001-180-549.301Admin Mgmt Fees0101,900104,1002,2002.16
001-180-549.304Licenses, Fees & Permits2,0003,0003,00000.00
001-180-551.300Office Supplies & Equipment3,0003,0003,00000.00
001-180-552.301Gas & Oil1,50075075000.00
001-180-552.305Uniforms5001,5001,50000.00
001-180-554.300Books, Publ, Subs & Membershi2,0001,4001,40000.00
001-180-554.301Personnel Training6,0009,0007,500(1,500)(16.67)
TOTAL EXPENDITURE92,350190,700191,2005000.26
OPERATING EXPENDITURES/EXPENSE92,350190,700191,2005000.26
Expenditure
001-180-653.600Building Improvements0010,00010,0000.00
001-180-664.600Mach/Equipment150,0001,7000(1,700)(100.00)
001-180-664.601Computer Equipment18,1005,40020,00014,600270.37
001-180-664.607Equipment - Tech15,00015,0000(15,000)(100.00)
TOTAL EXPENDITURE183,10022,10030,0007,90035.75
CAPITAL OUTLAY183,10022,10030,0007,90035.75
Expenditure
001-180-512.100Regular Salaries & Wages423,000304,294329,00024,7068.12
001-180-514.100Overtime01,5000(1,500)(100.00)
001-180-515.103Bonus Pay Plan1,0002,6002,8002007.69
001-180-515.106Clothing & Boot Allowance1501500(150)(100.00)
001-180-515.108Auto Allowance003,0003,0000.00
001-180-516.100Compensated Absences4,5004,5001,200(3,300)(73.33)
001-180-521.101FICA Taxes25,80018,68520,5501,8659.98
001-180-521.102Medicare Taxes6,1004,4504,8003507.87
001-180-522.102VOT Pension Contributions47,50034,25035,7501,5004.38
001-180-523.101Life/Health Insurance94,10062,99551,600(11,395)(18.09)
001-180-524.100Workers' Comp Insurance3,9004,5063,850(656)(14.56)
TOTAL EXPENDITURE606,050437,930452,55014,6203.34
PERSONAL SERVICES606,050437,930452,55014,6203.34
Expenditure
001-180-549.395Credit Card Fees and Charges6,0007,5007,000(500)(6.67)
TOTAL EXPENDITURE6,0007,5007,000(500)(6.67)
OTHER FINANCING SOURCES & USES6,0007,5007,000(500)(6.67)
Totals for dept 180 - Building & Zoning887,500658,230680,75022,5203.42
9
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
Dept 181 - Code Compliance
Expenditure
001-181-531.301Legal Services017,34810,500(6,848)(39.47)
001-181-531.320Code Enforcement Service08,6195,000(3,619)(41.99)
001-181-540.300Travel & Per Diem01,5001,50000.00
001-181-541.300Communication Services02,0001,000(1,000)(50.00)
001-181-541.301Postage01,200500(700)(58.33)
001-181-546.302Vehicle Repair & Maintenance050050000.00
001-181-552.301Gas & Oil075075000.00
001-181-554.300Books, Publ, Subs & Membershi0600300(300)(50.00)
001-181-554.301Personnel Training03,0001,500(1,500)(50.00)
TOTAL EXPENDITURE035,51721,550(13,967)(39.32)
OPERATING EXPENDITURES/EXPENSE035,51721,550(13,967)(39.32)
Expenditure
001-181-512.100Regular Salaries & Wages043,68046,7003,0206.91
001-181-515.106Clothing & Boot Allowance015015000.00
001-181-515.107Part-time Salaries010,4705,850(4,620)(44.13)
001-181-521.101FICA Taxes04,1153,300(815)(19.81)
001-181-521.102Medicare Taxes0960800(160)(16.67)
001-181-522.102VOT Pension Contributions07,4505,100(2,350)(31.54)
001-181-523.101Life/Health Insurance09,0509,000(50)(0.55)
001-181-524.100Workers' Comp Insurance001,3001,3000.00
TOTAL EXPENDITURE075,87572,200(3,675)(4.84)
PERSONAL SERVICES075,87572,200(3,675)(4.84)
Totals for dept 181 - Code Compliance0111,39293,750(17,642)(15.84)
Dept 192 - Fire Control
Expenditure
001-192-526.101Employee Recognition Program3,5003,5003,50000.00
001-192-526.103EDUCATION REIMB PRGRM15,00012,4859,000(3,485)(27.91)
001-192-526.105Employee Physical/Psycologica13,00013,00012,800(200)(1.54)
001-192-540.300Travel & Per Diem9,0006,5007,9501,45022.31
001-192-541.300Communication Services12,00012,00012,1001000.83
001-192-541.301Postage1,5001,5001,050(450)(30.00)
001-192-543.300Utility Services32,00032,00034,9502,9509.22
001-192-544.301Operating Leases5,0005,0004,950(50)(1.00)
001-192-545.300Insurance19,90019,90039,30019,40097.49
001-192-546.302Vehicle Repair & Maintenance2,00093,73171,800(21,931)(23.40)
001-192-546.303Building Repair & Maint46,00036,00042,0006,00016.67
001-192-546.310Equipment Repair & Maint21,00016,00019,7503,75023.44
001-192-546.320Computer system maint & suppl36,60036,60044,3007,70021.04
001-192-547.300Printing & Binding2,0002,0002,050502.50
001-192-549.300Other Misc Chgs & Obligations4,5004,5003,500(1,000)(22.22)
001-192-549.304Licenses, Fees & Permits20,00020,00017,500(2,500)(12.50)
001-192-549.311Marine Unit Operations3,7004,1250(4,125)(100.00)
001-192-549.397Bad Debt Expense0055,70055,7000.00
001-192-551.300Office Supplies & Equipment3,8503,8503,900501.30
001-192-551.302Fire Prevention Education3,0003,0004,2001,20040.00
001-192-552.301Gas & Oil12,00012,00013,5001,50012.50
001-192-552.302Small Tools and Equipment3,8503,8506,1002,25058.44
001-192-552.304Chemicals1,0001,0001,00000.00
001-192-552.305Uniforms35,00035,00028,000(7,000)(20.00)
001-192-552.308Safety Supplies18,50018,50018,50000.00
001-192-552.310Disaster Relief Supplies4,0004,0004,00000.00
001-192-552.311CPR PROGRAM SUPPLIES1,0001,3441,50015611.61
001-192-552.312Medical Supplies60,00057,99450,050(7,944)(13.70)
001-192-552.344Fire Station Supplies4,3004,3004,000(300)(6.98)
001-192-554.300Books, Publ, Subs & Membershi4,0004,0004,2502506.25
001-192-554.301Personnel Training16,00013,51518,0504,53533.56
TOTAL EXPENDITURE413,200481,194539,25058,05612.06
OPERATING EXPENDITURES/EXPENSE413,200481,194539,25058,05612.06
Expenditure
001-192-664.600Mach/Equipment50,00099,93411,250(88,684)(88.74)
001-192-664.601Computer Equipment51,20035,10016,100(19,000)(54.13)
001-192-664.602Vehicles60,00030,364300,000269,636888.01
TOTAL EXPENDITURE161,200165,398327,350161,95297.92
CAPITAL OUTLAY161,200165,398327,350161,95297.92
Expenditure
001-192-512.100Regular Salaries & Wages1,837,9001,754,5201,901,450146,9308.37
001-192-513.101FIRE INSPECTOR PAY021,00021,00000.00
001-192-514.100Overtime77,300116,71685,000(31,716)(27.17)
10
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
001-192-514.300Overtime - Training23,20023,20023,20000.00
001-192-515.101Holiday Pay47,10055,11060,9505,84010.60
001-192-515.103Bonus Pay Plan5,00010,00013,7503,75037.50
001-192-515.107Part-time Salaries31,90021,30015,000(6,300)(29.58)
001-192-515.110Intern Fire Fighter Pay21,5007,4300(7,430)(100.00)
001-192-515.120Cell phone allowance1,2001,2000(1,200)(100.00)
001-192-515.125Other Allowances6,0006,0006,00000.00
001-192-516.100Compensated Absences10,00015,00015,00000.00
001-192-521.101FICA Taxes122,000122,000129,2507,2505.94
001-192-521.102Medicare Taxes29,00029,00030,2501,2504.31
001-192-522.102VOT Pension Contributions304,600335,700450,600114,90034.23
001-192-522.110Other Pension Contributions155,000155,000155,00000.00
001-192-523.101Life/Health Insurance393,500393,500387,000(6,500)(1.65)
001-192-523.105HSA - Health Savings Account077095018023.38
001-192-524.100Workers' Comp Insurance78,20090,370102,15011,78013.04
001-192-526.104ICMA-Def Comp Plan15,4009840(984)(100.00)
TOTAL EXPENDITURE3,158,8003,158,8003,396,550237,7507.53
PERSONAL SERVICES3,158,8003,158,8003,396,550237,7507.53
Totals for dept 192 - Fire Control3,733,2003,805,3924,263,150457,75812.03
Dept 210 - Public Works
Expenditure
001-210-531.302Engineering Services15,00018,9003,000(15,900)(84.13)
001-210-534.300Other Contractual Services3,0000000.00
001-210-540.300Travel & Per Diem4000000.00
001-210-541.300Communication Services8,5008,5008,50000.00
001-210-543.300Utility Services115,000115,000110,000(5,000)(4.35)
001-210-543.301Street Lights140,000140,000140,00000.00
001-210-544.301Operating Leases6001,2001,50030025.00
001-210-544.304FEC Lease18,10018,10018,8507504.14
001-210-545.300Insurance15,80015,80017,2001,4008.86
001-210-546.301Office Equip/Repair & Maint6000000.00
001-210-546.302VEHICLE REPAIR & MAINTENANCE7,00012,00012,00000.00
001-210-546.303Building Repair & Maint60,00060,00058,000(2,000)(3.33)
001-210-546.305Pathway Maintenance15,00015,00050,00035,000233.33
001-210-546.306General Maintenance35,00035,00035,00000.00
001-210-546.309Landscape & Irrigation Maint175,000214,000200,000(14,000)(6.54)
001-210-546.310Equipment Repair & Maint7,0007,0007,00000.00
001-210-546.320Computer system maint & suppl2,2002,2006,1003,900177.27
001-210-546.340R & M Bridge30,0004,00015,00011,000275.00
001-210-546.350R & M - Roads40,00014,10065,50051,400364.54
001-210-549.300Other Misc Chgs & Obligations4,0004,4004,5001002.27
001-210-549.304Licenses, Fees & Permits2,0002,0002,00000.00
001-210-551.300Office Supplies & Equipment1,5001,5001,50000.00
001-210-551.400Janitorial Supplies7,5007,5007,50000.00
001-210-552.301Gas & Oil5,5005,5005,50000.00
001-210-552.302Small Tools and Equipment7,00015,0004,000(11,000)(73.33)
001-210-552.305Uniforms4,0004,0004,00000.00
001-210-553.301Road Signs10,0006,00010,0004,00066.67
001-210-563.600Public Works Misc Projects20,00023,00023,00000.00
TOTAL EXPENDITURE749,700749,700809,65059,9508.00
OPERATING EXPENDITURES/EXPENSE749,700749,700809,65059,9508.00
Expenditure
001-210-664.601Computer Equipment1,0001,0003,1002,100210.00
001-210-664.602Vehicles34,0000000.00
TOTAL EXPENDITURE35,0001,0003,1002,100210.00
CAPITAL OUTLAY35,0001,0003,1002,100210.00
Expenditure
001-210-512.100Regular Salaries & Wages379,500328,460381,05052,59016.01
001-210-514.100Overtime9,0009,00010,0001,00011.11
001-210-515.103Bonus Pay Plan200200450250125.00
001-210-515.106Clothing & Boot Allowance1,100975900(75)(7.69)
001-210-515.108Auto Allowance1,5001,5002,20070046.67
001-210-521.101FICA Taxes23,90021,62524,0502,42511.21
001-210-521.102Medicare Taxes5,6005,0655,65058511.55
001-210-522.102VOT Pension Contributions42,70038,60041,4002,8007.25
001-210-523.101Life/Health Insurance102,30093,35596,5003,1453.37
001-210-524.100Workers' Comp Insurance31,00045,48033,550(11,930)(26.23)
TOTAL EXPENDITURE596,800544,260595,75051,4909.46
PERSONAL SERVICES596,800544,260595,75051,4909.46
Totals for dept 210 - Public Works1,381,5001,294,9601,408,500113,5408.77
11
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
Dept 231 - Leisure Services
Expenditure
001-231-526.105Employee Physical/Psycologica1,5001,5001,000(500)(33.33)
001-231-531.324Grants Acquistion & Admin03,0004,0001,00033.33
001-231-534.303Special Events55,00055,00055,00000.00
001-231-540.300Travel & Per Diem1,50001,0001,0000.00
001-231-541.300Communication Services14,00012,18712,000(187)(1.53)
001-231-541.301Postage1501500(150)(100.00)
001-231-543.300Utility Services13,50021,00020,000(1,000)(4.76)
001-231-545.300Insurance14,70014,70021,1006,40043.54
001-231-546.200R&M - Station 115,0000000.00
001-231-546.302VEHICLE REPAIR & MAINTENANCE1,5002,0002,00000.00
001-231-546.303Building Repair & Maint30,00070,00030,000(40,000)(57.14)
001-231-546.306General Maintenance36,00036,00036,00000.00
001-231-546.310Equipment Repair & Maint1,7001,7001,70000.00
001-231-546.320Computer system maint & suppl7,5007,5005,400(2,100)(28.00)
001-231-549.201Advertising & Promotion6,0007,1947,20060.08
001-231-549.300Other Misc Chgs & Obligations3,4503,4504,5001,05030.43
001-231-549.304Licenses, Fees & Permits3,1003,1003,10000.00
001-231-549.332Recreation Program Expense46,90038,90043,0004,10010.54
001-231-549.333Spring/Summer Camp17,00022,00017,000(5,000)(22.73)
001-231-551.300Office Supplies & Equipment2,0002,0002,00000.00
001-231-551.315Concession Supplies8001,0201,000(20)(1.96)
001-231-552.301Gas & Oil2,5002,5002,50000.00
001-231-552.302Small Tools and Equipment1,5001,0001,50050050.00
001-231-552.305Uniforms5005000(500)(100.00)
001-231-554.300Books, Publ, Subs & Membershi5000000.00
001-231-554.301Personnel Training1,20001,2001,2000.00
TOTAL EXPENDITURE267,500306,401272,200(34,201)(11.16)
OPERATING EXPENDITURES/EXPENSE267,500306,401272,200(34,201)(11.16)
Expenditure
001-231-664.600Mach/Equipment10,0001,0990(1,099)(100.00)
001-231-664.601Computer Equipment1,9001,9003,7001,80094.74
TOTAL EXPENDITURE11,9002,9993,70070123.37
CAPITAL OUTLAY11,9002,9993,70070123.37
Expenditure
001-231-512.100Regular Salaries & Wages206,000204,360212,4008,0403.93
001-231-515.103Bonus Pay Plan3,1503,1503,15000.00
001-231-515.106Clothing & Boot Allowance200200150(50)(25.00)
001-231-515.107Part-time Salaries64,30064,30049,350(14,950)(23.25)
001-231-515.108Auto Allowance3,0003,0003,00000.00
001-231-515.109Seasonal Salaries & Wages30,00030,00030,00000.00
001-231-515.120Cell phone allowance1,2001,2001,20000.00
001-231-516.100Compensated Absences3,0003,0003,00000.00
001-231-521.101FICA Taxes18,80018,80018,200(600)(3.19)
001-231-521.102Medicare Taxes4,4004,4004,300(100)(2.27)
001-231-522.102VOT Pension Contributions23,20023,20023,100(100)(0.43)
001-231-523.101Life/Health Insurance53,70053,70054,1004000.74
001-231-524.100Workers' Comp Insurance11,90013,54012,800(740)(5.47)
TOTAL EXPENDITURE422,850422,850414,750(8,100)(1.92)
PERSONAL SERVICES422,850422,850414,750(8,100)(1.92)
Totals for dept 231 - Leisure Services702,250732,250690,650(41,600)(5.68)
Dept 700 - Debt Service
Expenditure
001-700-571.7062002 Note Payable -PS bdg320,300320,300334,20013,9004.34
001-700-571.708P/S - Prin - SunTrust - Pumpe42,80042,80043,5007001.64
001-700-571.714PRIN - PD EQUIPMENT06,6206,62000.00
001-700-571.727Lease Prin - SCVA Fire Equip26,60026,60027,3007002.63
TOTAL EXPENDITURE389,700396,320411,62015,3003.86
D/S - PRINCIPAL389,700396,320411,62015,3003.86
Expenditure
001-700-572.7062002 Note Payable - PS Bldg52,30052,30038,300(14,000)(26.77)
001-700-572.708P/S - SunTrust - Pumper5,5005,5005,400(100)(1.82)
001-700-572.727Lease Int. - SCVA - Fire Equi1,6001,600800(800)(50.00)
TOTAL EXPENDITURE59,40059,40044,500(14,900)(25.08)
D/S - INTEREST59,40059,40044,500(14,900)(25.08)
Totals for dept 700 - Debt Service449,100455,720456,1204000.09
Dept 900 - Interfund Transfers
12
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
Expenditure
001-900-591.301Trsf to Capital Imp Fund00127,100127,1000.00
TOTAL EXPENDITURE00127,100127,1000.00
INTERFUND TRANSFERS OUT00127,100127,1000.00
Totals for dept 900 - Interfund Transfers00127,100127,1000.00
Dept 950 - Other Nonoperating
Expenditure
001-950-549.391Bank Charges11,00011,0005,000(6,000)(54.55)
001-950-549.395Credit Card Fees and Charges001,0001,0000.00
001-950-590.001Allocate to Fund Balance031,533156,350124,817395.83
TOTAL EXPENDITURE11,00042,533162,350119,817281.70
OTHER FINANCING SOURCES & USES11,00042,533162,350119,817281.70
Totals for dept 950 - Other Nonoperating11,00042,533162,350119,817281.70
TOTAL APPROPRIATIONS13,205,20012,981,25313,675,450694,1975.35
NET OF REVENUES/APPROPRIATIONS - FUND 00100000.00
Fund 301 - Capital Improvement Fund
ESTIMATED REVENUES
Dept 900 - Interfund Transfers
Revenue
301-900-381.001Transfer from General Fund00127,100127,1000.00
TOTAL REVENUE00127,100127,1000.00
TRANSFERS IN00127,100127,1000.00
Totals for dept 900 - Interfund Transfers00127,100127,1000.00
Dept 990 - Other/Reserve/Contingency
Revenue
301-990-399.999Appropriate Fund Balance020,0000(20,000)(100.00)
TOTAL REVENUE020,0000(20,000)(100.00)
OTHER FINANCING SOURCES020,0000(20,000)(100.00)
Totals for dept 990 - Other/Reserve/Contingency020,0000(20,000)(100.00)
TOTAL ESTIMATED REVENUES020,000127,100107,100535.50
APPROPRIATIONS
Dept 210 - Public Works
Expenditure
301-210-663.652Pathway/Sidewalk Improvements020,0000(20,000)(100.00)
TOTAL EXPENDITURE020,0000(20,000)(100.00)
CAPITAL OUTLAY020,0000(20,000)(100.00)
Totals for dept 210 - Public Works020,0000(20,000)(100.00)
Dept 910 - Other Financing Sources & Uses
Expenditure
301-910-590.001Allocate to Fund Balance00127,100127,1000.00
TOTAL EXPENDITURE00127,100127,1000.00
OTHER FINANCING SOURCES & USES00127,100127,1000.00
Totals for dept 910 - Other Financing Sources & Uses00127,100127,1000.00
TOTAL APPROPRIATIONS020,000127,100107,100535.50
NET OF REVENUES/APPROPRIATIONS - FUND 30100000.00
Fund 303 - Capital Projects Fund
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
303-000-384.001Proceeds from LOC3,000,0003,000,0000(3,000,000)(100.00)
TOTAL REVENUE3,000,0003,000,0000(3,000,000)(100.00)
OTHER FINANCING SOURCES3,000,0003,000,0000(3,000,000)(100.00)
13
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
Totals for dept 000 - GENERAL3,000,0003,000,0000(3,000,000)(100.00)
Dept 990 - Other/Reserve/Contingency
Revenue
303-990-399.999Appropriate Fund Balance050,000154,000104,000208.00
TOTAL REVENUE050,000154,000104,000208.00
OTHER FINANCING SOURCES050,000154,000104,000208.00
Totals for dept 990 - Other/Reserve/Contingency050,000154,000104,000208.00
TOTAL ESTIMATED REVENUES3,000,0003,050,000154,000(2,896,000)(94.95)
APPROPRIATIONS
Dept 317 - Recreation Center
Expenditure
303-317-662.600Buildings3,000,0003,000,0000(3,000,000)(100.00)
303-317-663.632Architect & Engineering-Other050,000154,000104,000208.00
TOTAL EXPENDITURE3,000,0003,050,000154,000(2,896,000)(94.95)
CAPITAL OUTLAY3,000,0003,050,000154,000(2,896,000)(94.95)
Totals for dept 317 - Recreation Center3,000,0003,050,000154,000(2,896,000)(94.95)
TOTAL APPROPRIATIONS3,000,0003,050,000154,000(2,896,000)(94.95)
NET OF REVENUES/APPROPRIATIONS - FUND 30300000.00
Fund 401 - Water Fund
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
401-000-363.101Martin/Tropic V-Const portion17,80017,80026,2008,40047.19
401-000-369.000Other Miscellaneous Revenue9,0009,0000(9,000)(100.00)
TOTAL REVENUE26,80026,80026,200(600)(2.24)
MISCELLANEOUS REVENUES26,80026,80026,200(600)(2.24)
Revenue
401-000-343.301Water Sales3,087,3003,087,3003,657,000569,70018.45
401-000-343.302Water- Connect Charges17,80017,80022,6004,80026.97
401-000-343.303WATER-FIRE PROTECTION CHARGES70,70070,70085,20014,50020.51
401-000-343.304Water Surcharge516,600516,600583,00066,40012.85
401-000-343.306Monthly Service Charge1,886,3001,886,3001,960,00073,7003.91
401-000-343.307Penalty Charges48,00048,00048,00000.00
401-000-343.308OTHER WATER SERVICE INCOME1,5001,5005,0003,500233.33
401-000-343.700Water Conservation & Resource1,0001,0001,00000.00
TOTAL REVENUE5,629,2005,629,2006,361,800732,60013.01
CHARGES FOR SERVICES5,629,2005,629,2006,361,800732,60013.01
Revenue
401-000-369.110Capital Connect Charge - Cust27,10027,1000(27,100)(100.00)
401-000-369.111Capital Connect Charge - Deve9,0009,0000(9,000)(100.00)
TOTAL REVENUE36,10036,1000(36,100)(100.00)
OTHER FINANCING SOURCES36,10036,1000(36,100)(100.00)
Totals for dept 000 - GENERAL5,692,1005,692,1006,388,000695,90012.23
Dept 950 - Other Nonoperating
Revenue
401-950-361.100Interest/Investment Earnings60,00060,000120,00060,000100.00
TOTAL REVENUE60,00060,000120,00060,000100.00
UNRESTRICTED INVESTMENT EARNIN60,00060,000120,00060,000100.00
Totals for dept 950 - Other Nonoperating60,00060,000120,00060,000100.00
Dept 990 - Other/Reserve/Contingency
Revenue
401-990-399.999Appropriate Fund Balance2,095,7502,140,000130,500(2,009,500)(93.90)
TOTAL REVENUE2,095,7502,140,000130,500(2,009,500)(93.90)
OTHER FINANCING SOURCES2,095,7502,140,000130,500(2,009,500)(93.90)
Totals for dept 990 - Other/Reserve/Contingency2,095,7502,140,000130,500(2,009,500)(93.90)
14
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
TOTAL ESTIMATED REVENUES7,847,8507,892,1006,638,500(1,253,600)(15.88)
APPROPRIATIONS
Dept 241 - Water-Administration
Expenditure
401-241-531.301Legal Services15,00015,0005,000(10,000)(66.67)
401-241-531.302Engineering Services50,00075,00075,00000.00
401-241-531.308Legal fees - Personnel075,00075,00000.00
401-241-532.300Accounting & Auditing Service31,10032,85032,900500.15
401-241-534.300Other Contractual Services20,00068,41566,000(2,415)(3.53)
401-241-541.300Communication Services2,5002,5002,200(300)(12.00)
401-241-544.304FEC Lease15,30015,30015,9006003.92
401-241-545.300Insurance45,30046,055112,60066,545144.49
401-241-546.320Computer system maint & suppl36,30036,30046,60010,30028.37
401-241-549.300Other Misc Chgs & Obligations2,1001,3452,00065548.70
401-241-549.301Admin Mgmt Fees572,900572,900590,10017,2003.00
401-241-549.304Licenses, Fees & Permits80080080000.00
401-241-551.300Office Supplies & Equipment002,5002,5000.00
TOTAL EXPENDITURE791,300941,4651,026,60085,1359.04
OPERATING EXPENDITURES/EXPENSE791,300941,4651,026,60085,1359.04
Expenditure
401-241-512.100Regular Salaries & Wages319,700272,320329,10056,78020.85
401-241-515.103Bonus Pay Plan1,8501,8501,9501005.41
401-241-515.107Part-time Salaries008508500.00
401-241-515.108Auto Allowance1,5005,2502,650(2,600)(49.52)
401-241-515.120Cell phone allowance9009001,10020022.22
401-241-515.125Other Allowances01,5000(1,500)(100.00)
401-241-516.100Compensated Absences2,50010,2275,000(5,227)(51.11)
401-241-521.101FICA Taxes19,90015,47021,1005,63036.39
401-241-521.102Medicare Taxes4,7004,7004,8501503.19
401-241-522.102VOT Pension Contributions35,90021,62535,75014,12565.32
401-241-523.101Life/Health Insurance44,50025,59047,85022,26086.99
401-241-524.100Workers' Comp Insurance8,80012,0804,150(7,930)(65.65)
401-241-526.104ICMA-Def Comp Plan03,0250(3,025)(100.00)
TOTAL EXPENDITURE440,250374,537454,35079,81321.31
PERSONAL SERVICES440,250374,537454,35079,81321.31
Totals for dept 241 - Water-Administration1,231,5501,316,0021,480,950164,94812.53
Dept 242 - Water - Production
Expenditure
401-242-531.342Water Analysis & Sampling33,00033,00042,0009,00027.27
401-242-540.300Travel & Per Diem2,2002,2002,20000.00
401-242-541.300Communication Services22,00022,00018,000(4,000)(18.18)
401-242-541.301Postage3,3003,3002,000(1,300)(39.39)
401-242-543.300Utility Services385,000385,000417,80032,8008.52
401-242-544.301Operating Leases8,8008,8002,450(6,350)(72.16)
401-242-546.302Vehicle Repair & Maintenance8,80013,8008,800(5,000)(36.23)
401-242-546.303Building Repair & Maint66,00060,25045,000(15,250)(25.31)
401-242-546.309Landscape & Irrigation Maint33,00033,00033,00000.00
401-242-546.310Equipment Repair & Maint71,5000000.00
401-242-546.342Water System Maintenance86,900138,931140,0001,0690.77
401-242-547.300Printing & Binding3,1003,1004,5001,40045.16
401-242-549.300Other Misc Chgs & Obligations5,2005,2005,20000.00
401-242-549.304Licenses, Fees & Permits30,90030,90023,500(7,400)(23.95)
401-242-551.300Office Supplies & Equipment7,3007,3006,900(400)(5.48)
401-242-552.301Gas & Oil4,2004,2004,20000.00
401-242-552.302Small Tools and Equipment5,7006,4505,700(750)(11.63)
401-242-552.303Diesel Fuel7,3007,3007,30000.00
401-242-552.305Uniforms4,2004,2004,20000.00
401-242-552.341Water Purchases30,00030,00010,000(20,000)(66.67)
401-242-552.342Water Chemicals196,000203,360196,000(7,360)(3.62)
401-242-552.343Laboratory Supplies30,00030,00025,000(5,000)(16.67)
401-242-554.300Books, Publ, Subs & Membershi2,1002,1002,000(100)(4.76)
401-242-554.301Personnel Training6,2006,2005,850(350)(5.65)
TOTAL EXPENDITURE1,052,7001,040,5911,011,600(28,991)(2.79)
OPERATING EXPENDITURES/EXPENSE1,052,7001,040,5911,011,600(28,991)(2.79)
Expenditure
401-242-512.100Regular Salaries & Wages596,900570,492614,70044,2087.75
401-242-514.100Overtime25,00025,00020,000(5,000)(20.00)
401-242-515.101Holiday Pay7,5007,5008,0005006.67
401-242-515.102Standby Pay10,30010,3009,500(800)(7.77)
401-242-515.103Bonus Pay Plan50050050000.00
401-242-515.106Clothing & Boot Allowance1,0001,0001,10010010.00
15
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
401-242-516.100Compensated Absences5,0005,0005,00000.00
401-242-521.101FICA Taxes39,00039,00039,9009002.31
401-242-521.102Medicare Taxes9,2009,2009,3501501.63
401-242-522.101FRS Contributions7,2007,20011,8004,60063.89
401-242-522.102VOT Pension Contributions58,40058,40058,200(200)(0.34)
401-242-523.101Life/Health Insurance141,600141,600134,150(7,450)(5.26)
401-242-524.100Workers' Comp Insurance17,70023,90623,900(6)(0.03)
TOTAL EXPENDITURE919,300899,098936,10037,0024.12
PERSONAL SERVICES919,300899,098936,10037,0024.12
Totals for dept 242 - Water - Production1,972,0001,939,6891,947,7008,0110.41
Dept 243 - Water-Distribution
Expenditure
401-243-526.103Education Reimbursement Prgm003,0003,0000.00
401-243-534.300Other Contractual Services0015,00015,0000.00
401-243-540.300Travel & Per Diem6002,5002,200(300)(12.00)
401-243-541.300Communication Services14,50012,80012,80000.00
401-243-541.301POSTAGE24,80024,80030,0005,20020.97
401-243-544.301Operating Leases4,3002,6001,400(1,200)(46.15)
401-243-546.301Office Equip/Repair & Maint1,6000000.00
401-243-546.302Vehicle Repair & Maintenance10,30010,30015,0004,70045.63
401-243-546.303Building Repair & Maint5,2005,2006,00080015.38
401-243-546.309Landscape & Irrigation Maint2,1002,1001,500(600)(28.57)
401-243-546.310Equipment Repair & Maint5,20010,20015,0004,80047.06
401-243-546.342Water System Maintenance46,40043,53046,4002,8706.59
401-243-547.300Printing & Binding15,00013,00013,00000.00
401-243-549.300Other Misc Chgs & Obligations3,1003,1003,10000.00
401-243-549.304Licenses, Fees & Permits1,9001,9001,90000.00
401-243-551.300Office Supplies & Equipment2,1004,1002,100(2,000)(48.78)
401-243-552.301Gas & Oil10,30010,3009,500(800)(7.77)
401-243-552.302Small Tools and Equipment5,2005,2005,20000.00
401-243-552.305Uniforms3,2003,2003,5003009.38
401-243-554.301Personnel Training3,1002,8003,10030010.71
TOTAL EXPENDITURE158,900157,630189,70032,07020.35
OPERATING EXPENDITURES/EXPENSE158,900157,630189,70032,07020.35
Expenditure
401-243-664.600Mach/Equipment07,9370(7,937)(100.00)
TOTAL EXPENDITURE07,9370(7,937)(100.00)
CAPITAL OUTLAY07,9370(7,937)(100.00)
Expenditure
401-243-512.100Regular Salaries & Wages494,600477,085497,75020,6654.33
401-243-514.100Overtime10,00010,00010,00000.00
401-243-515.102Standby Pay24,50024,50025,2507503.06
401-243-515.103Bonus Pay Plan1,2501,2501,000(250)(20.00)
401-243-515.106Clothing & Boot Allowance850850700(150)(17.65)
401-243-516.100Compensated Absences5,0005,0005,00000.00
401-243-521.101FICA Taxes32,70032,70032,9002000.61
401-243-521.102Medicare Taxes7,7007,7007,70000.00
401-243-522.101FRS Contributions19,80019,80012,900(6,900)(34.85)
401-243-522.102VOT Pension Contributions37,40037,40044,9507,55020.19
401-243-523.101Life/Health Insurance112,900112,900112,300(600)(0.53)
401-243-524.100Workers' Comp Insurance12,70015,21515,4001851.22
TOTAL EXPENDITURE759,400744,400765,85021,4502.88
PERSONAL SERVICES759,400744,400765,85021,4502.88
Totals for dept 243 - Water-Distribution918,300909,967955,55045,5835.01
Dept 411 - Renewal & Replacement
Expenditure
401-411-531.302Engineering Services150,000140,00038,000(102,000)(72.86)
401-411-546.604R & M - Pump and Motor Rehab25,80025,80020,000(5,800)(22.48)
401-411-546.605R&M - Well Rehabilitation51,50063,60965,0001,3912.19
401-411-546.607R&M - Water Mains00288,000288,0000.00
401-411-549.671Misc. Renewal & Replacement1,840,0001,830,000150,000(1,680,000)(91.80)
401-411-552.601Meters, Valves & Hydrants204,00074,233750,000675,767910.33
TOTAL EXPENDITURE2,271,3002,133,6421,311,000(822,642)(38.56)
OPERATING EXPENDITURES/EXPENSE2,271,3002,133,6421,311,000(822,642)(38.56)
Expenditure
401-411-663.671Misc. Renewel and Replacement0070,00070,0000.00
401-411-664.600Mach/Equipment0118,000298,000180,000152.54
401-411-664.601Computer Equipment9,10014,20013,000(1,200)(8.45)
16
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
401-411-664.607Equipment - Tech50,00050,0000(50,000)(100.00)
TOTAL EXPENDITURE59,100182,200381,000198,800109.11
CAPITAL OUTLAY59,100182,200381,000198,800109.11
Totals for dept 411 - Renewal & Replacement2,330,4002,315,8421,692,000(623,842)(26.94)
Dept 700 - Debt Service
Expenditure
401-700-571.705Prin - 2004 Water N/P BOA39,00039,00041,0002,0005.13
401-700-571.720Prin - 2008 Water Utility Not336,300336,300347,50011,2003.33
TOTAL EXPENDITURE375,300375,300388,50013,2003.52
D/S - PRINCIPAL375,300375,300388,50013,2003.52
Expenditure
401-700-572.705Int - 2004 Water N/P BOA6,8006,8003,700(3,100)(45.59)
401-700-572.720Int - 2008 Water Utility Note135,000135,000122,600(12,400)(9.19)
401-700-573.700Other Debt Service Costs22,50022,50022,50000.00
TOTAL EXPENDITURE164,300164,300148,800(15,500)(9.43)
D/S - INTEREST164,300164,300148,800(15,500)(9.43)
Totals for dept 700 - Debt Service539,600539,600537,300(2,300)(0.43)
Dept 950 - Other Nonoperating
Expenditure
401-950-559.301Budgeted Depreciation (netted825,000825,0000(825,000)(100.00)
TOTAL EXPENDITURE825,000825,0000(825,000)(100.00)
OPERATING EXPENDITURES/EXPENSE825,000825,0000(825,000)(100.00)
Expenditure
401-950-549.391Bank Charges11,00011,0005,000(6,000)(54.55)
401-950-549.395Credit Card Fees and Charges20,00020,00020,00000.00
401-950-592.100LEGAL SETTLEMENT015,0000(15,000)(100.00)
TOTAL EXPENDITURE31,00046,00025,000(21,000)(45.65)
OTHER FINANCING SOURCES & USES31,00046,00025,000(21,000)(45.65)
Totals for dept 950 - Other Nonoperating856,000871,00025,000(846,000)(97.13)
TOTAL APPROPRIATIONS7,847,8507,892,1006,638,500(1,253,600)(15.88)
NET OF REVENUES/APPROPRIATIONS - FUND 40100000.00
Fund 402 - Refuse & Recycling
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
402-000-343.400Refuse / Recycling Fees484,000484,000484,00000.00
TOTAL REVENUE484,000484,000484,00000.00
CHARGES FOR SERVICES484,000484,000484,00000.00
Totals for dept 000 - GENERAL484,000484,000484,00000.00
Dept 950 - Other Nonoperating
Revenue
402-950-361.100Interest/Investment Earnings2,0002,0002,00000.00
TOTAL REVENUE2,0002,0002,00000.00
UNRESTRICTED INVESTMENT EARNIN2,0002,0002,00000.00
Totals for dept 950 - Other Nonoperating2,0002,0002,00000.00
Dept 990 - Other/Reserve/Contingency
Revenue
402-990-399.999Appropriate Fund Balance0011,10011,1000.00
TOTAL REVENUE0011,10011,1000.00
OTHER FINANCING SOURCES0011,10011,1000.00
Totals for dept 990 - Other/Reserve/Contingency0011,10011,1000.00
TOTAL ESTIMATED REVENUES486,000486,000497,10011,1002.28
APPROPRIATIONS
17
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
Dept 245 - Refuse and Recycling
Expenditure
402-245-543.302Solid Waste/Residential232,200232,200240,3008,1003.49
402-245-543.303Recycling/Residential107,100107,100110,8003,7003.45
402-245-543.304Yard Waste/Residential132,400132,400137,0004,6003.47
402-245-549.300Other Misc Chgs & Obligations60060060000.00
402-245-549.301Admin Mgmt Fees8,1008,1008,4003003.70
TOTAL EXPENDITURE480,400480,400497,10016,7003.48
OPERATING EXPENDITURES/EXPENSE480,400480,400497,10016,7003.48
Totals for dept 245 - Refuse and Recycling480,400480,400497,10016,7003.48
Dept 950 - Other Nonoperating
Expenditure
402-950-590.001Allocate to Fund Balance5,6005,6000(5,600)(100.00)
TOTAL EXPENDITURE5,6005,6000(5,600)(100.00)
OTHER FINANCING SOURCES & USES5,6005,6000(5,600)(100.00)
Totals for dept 950 - Other Nonoperating5,6005,6000(5,600)(100.00)
TOTAL APPROPRIATIONS486,000486,000497,10011,1002.28
NET OF REVENUES/APPROPRIATIONS - FUND 40200000.00
Fund 403 - Stormwater Utility
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
403-000-343.901Storm Water Utility Fees394,000394,000457,70063,70016.17
TOTAL REVENUE394,000394,000457,70063,70016.17
CHARGES FOR SERVICES394,000394,000457,70063,70016.17
Totals for dept 000 - GENERAL394,000394,000457,70063,70016.17
Dept 950 - Other Nonoperating
Revenue
403-950-361.100Interest/Investment Earnings8,0008,00022,50014,500181.25
TOTAL REVENUE8,0008,00022,50014,500181.25
UNRESTRICTED INVESTMENT EARNIN8,0008,00022,50014,500181.25
Totals for dept 950 - Other Nonoperating8,0008,00022,50014,500181.25
Dept 990 - Other/Reserve/Contingency
Revenue
403-990-399.999Appropriate Fund Balance56,600104,950164,05059,10056.31
TOTAL REVENUE56,600104,950164,05059,10056.31
OTHER FINANCING SOURCES56,600104,950164,05059,10056.31
Totals for dept 990 - Other/Reserve/Contingency56,600104,950164,05059,10056.31
TOTAL ESTIMATED REVENUES458,600506,950644,250137,30027.08
APPROPRIATIONS
Dept 250 - Storm Water Utilities
Expenditure
403-250-531.302Engineering Services10,00010,00015,0005,00050.00
403-250-532.300Accounting & Auditing Service4,4004,6454,600(45)(0.97)
403-250-534.300Other Contractual Services5,00053,1055,000(48,105)(90.58)
403-250-540.300Travel & Per Diem5005000(500)(100.00)
403-250-541.300Communication Services4,0004,0004,00000.00
403-250-541.301Postage5005000(500)(100.00)
403-250-545.300Insurance5009200(920)(100.00)
403-250-546.302Vehicle Repair & Maintenance2,0002,0002,00000.00
403-250-546.303Building Repair & Maint1,0001,0000(1,000)(100.00)
403-250-546.308Drainage Maintenance42,00030,26745,00014,73348.68
403-250-546.310Equipment Repair & Maint3,6003,6005,0001,40038.89
403-250-546.320Computer system maint & suppl1,4001,4000(1,400)(100.00)
403-250-549.300Other Misc Chgs & Obligations2,0001,5804,0002,420153.16
403-250-549.301Admin Mgmt Fees13,70013,70014,2005003.65
403-250-549.304Licenses, Fees & Permits5,0005,0005,00000.00
403-250-551.300Office Supplies & Equipment1,0001,0000(1,000)(100.00)
403-250-552.301Gas & Oil1,5001,5001,50000.00
403-250-552.302Small Tools and Equipment5,0005,0005,00000.00
18
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
403-250-554.100Public Education Program5005001,000500100.00
403-250-554.301Personnel Training1,0001,0001,00000.00
TOTAL EXPENDITURE104,600141,217112,300(28,917)(20.48)
OPERATING EXPENDITURES/EXPENSE104,600141,217112,300(28,917)(20.48)
Expenditure
403-250-664.600Mach/Equipment0022,00022,0000.00
TOTAL EXPENDITURE0022,00022,0000.00
CAPITAL OUTLAY0022,00022,0000.00
Expenditure
403-250-512.100Regular Salaries & Wages82,50081,91086,0004,0904.99
403-250-514.100Overtime1,00001,0001,0000.00
403-250-515.103Bonus Pay Plan10010010000.00
403-250-515.106Clothing & Boot Allowance20020020000.00
403-250-515.108Auto Allowance8008000(800)(100.00)
403-250-521.101FICA Taxes5,3005,3005,6003005.66
403-250-521.102Medicare Taxes1,3001,3001,250(50)(3.85)
403-250-522.102VOT Pension Contributions9,3009,3009,350500.54
403-250-523.101Life/Health Insurance16,20016,20018,0001,80011.11
403-250-524.100Workers' Comp Insurance4,3005,8903,450(2,440)(41.43)
TOTAL EXPENDITURE121,000121,000124,9503,9503.26
PERSONAL SERVICES121,000121,000124,9503,9503.26
Totals for dept 250 - Storm Water Utilities225,600262,217259,250(2,967)(1.13)
Dept 411 - Renewal & Replacement
Expenditure
403-411-531.302Engineering Services25,00023,00050,00027,000117.39
403-411-546.308Drainage Maintenance100,000113,733250,000136,267119.81
TOTAL EXPENDITURE125,000136,733300,000163,267119.41
OPERATING EXPENDITURES/EXPENSE125,000136,733300,000163,267119.41
Totals for dept 411 - Renewal & Replacement125,000136,733300,000163,267119.41
Dept 950 - Other Nonoperating
Expenditure
403-950-559.301Budgeted Depreciation (netted108,000108,00085,000(23,000)(21.30)
TOTAL EXPENDITURE108,000108,00085,000(23,000)(21.30)
OPERATING EXPENDITURES/EXPENSE108,000108,00085,000(23,000)(21.30)
Totals for dept 950 - Other Nonoperating108,000108,00085,000(23,000)(21.30)
TOTAL APPROPRIATIONS458,600506,950644,250137,30027.08
NET OF REVENUES/APPROPRIATIONS - FUND 40300000.00
Fund 605 - Special Law Enforcement
ESTIMATED REVENUES
Dept 990 - Other/Reserve/Contingency
Revenue
605-990-399.999Appropriate Fund Balance032,6520(32,652)(100.00)
TOTAL REVENUE032,6520(32,652)(100.00)
OTHER FINANCING SOURCES032,6520(32,652)(100.00)
Totals for dept 990 - Other/Reserve/Contingency032,6520(32,652)(100.00)
TOTAL ESTIMATED REVENUES032,6520(32,652)(100.00)
APPROPRIATIONS
Dept 171 - Police
Expenditure
605-171-540.300Travel & Per Diem08,7820(8,782)(100.00)
605-171-549.300Other Misc Chgs & Obligations05000(500)(100.00)
605-171-552.302Small Tools and Equipment017,4700(17,470)(100.00)
605-171-554.301Personnel Training01,7000(1,700)(100.00)
TOTAL EXPENDITURE028,4520(28,452)(100.00)
OPERATING EXPENDITURES/EXPENSE028,4520(28,452)(100.00)
Expenditure
605-171-664.600Mach/Equipment04,2000(4,200)(100.00)
19
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
2018-192018-192019-202019-202019-20
ORIGINALAMENDEDRECOMMENDEDRECOMMENDEDRECOMMENDED
GL NUMBERDESCRIPTIONBUDGETBUDGETBUDGETAMT CHANGE% CHANGE
TOTAL EXPENDITURE04,2000(4,200)(100.00)
CAPITAL OUTLAY04,2000(4,200)(100.00)
Totals for dept 171 - Police032,6520(32,652)(100.00)
TOTAL APPROPRIATIONS032,6520(32,652)(100.00)
NET OF REVENUES/APPROPRIATIONS - FUND 60500000.00
ESTIMATED REVENUES - ALL FUNDS24,997,65024,968,95521,736,40000.00
APPROPRIATIONS - ALL FUNDS24,997,65024,968,95521,736,40000.00
NET OF REVENUES/APPROPRIATIONS - ALL FUNDS000
BUDGET SUMMARY
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.
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GENERALCAPITAL CAPITAL WATERREFUSE &STORMWATER
ESTIMATED REVENUES
FUNDIMPROVEMENTPROJECTSUTILITYRECYCLINGUTILITY
Taxes: Millage Per $1000
6.6297,482,400
Sales and Use Taxes1,547,900
Franchise Fees460,000
Licenses and Permits737,100
Intergovernmental Revenues888,300
Charges for Services1,410,9506,361,800484,000457,700
Miscellaneous Revenues293,35026,200
Intragovernmental Services725,450
Unrestricted Investment Earnings115,000120,0002,00022,500
Other Financing Sources15,000
TOTAL SOURCES$13,675,450$0$0$6,508,000$486,000$480,200
Transfers In$127,100
Fund Balances/Reserves/Net Assets$154,000$130,500$11,100$164,050
TOTAL REVENUES, TRANSFERS & BALANCES$13,675,450$127,100$154,000$6,638,500$497,100$644,250
EXPENDITURES
General Government 2,398,850
Public Safety8,431,880
Physical Environment6,076,200497,100559,250
Transportation1,408,500
Leisure Services690,650154,000
Debt Service456,120537,300
Other Financing Uses6,00025,00085,000
TOTAL EXPENDITURES $13,392,000$0$154,000$6,638,500$497,100$644,250
Transfers Out$127,100
Fund Balances/Reserves/Net Assets$156,350$127,100
TOTAL APPROPRIATED EXPENDITURES
$13,675,450$127,100$154,000$6,638,500$497,100$644,250
TRANSFERS,RESERVES & BALANCES
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The Village of Tequesta Proposed Budget
FY2020
T HE V ILLAGE OF T EQUESTA, F LORIDA
PROPOSED ANNUAL BUDGET
FISCAL YEAR 2019/2020
This Page Intentionally Left Blank
The Village of Tequesta Proposed Budget
FY2020
T ABLE OF C ONTENTS
ContentsPage
The Village of Tequesta at a Glance02
Introductory Section19
The Property Values and Ad Valorem Taxes31
Proposed FY2020 Budget Summaries
All Funds40
Governmental Funds46
Proprietary Funds51
Proposed FY2020 Budget Detail
Governmental Funds55
Proprietary Funds96
Capital105
Glossary109
The Village of Tequesta Proposed Budget
FY2020
T HE V ILLAGE OF T EQUESTA AT A G LANCE
The Village of Tequesta Proposed Budget
FY2020
T HE V ILLAGE OF T EQUESTA’S L OCATION IN F LORIDA
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.
The Village of Tequesta Proposed Budget
FY2020
Y OUR V ILLAGE C OUNCIL
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.
C ONTACT U S
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 Brennanabrennan@tequesta.org
Vice Mayor Kristi Johnsonkjohnson@tequesta.org
Councilmember Vince Arenavarena@tequesta.org
Councilmember Laurie Brandonlbrandon@tequesta.org
Councilmember Kyle Stonekstone@tequesta.org
The Village of Tequesta Proposed Budget
FY2020
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
The Village of Tequesta Proposed Budget
FY2020
O RGANIZATION C HART
The Village of Tequesta Proposed Budget
FY2020
Demographic and Economic Statistics
Incorporated June 4, 1957
Village Council-Manager Form of Government
2 Council members are elected in odd years,
3 Council Members are elected in even years
The Village of Tequesta held its first election on March 15, 1960
Number 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).
The Village of Tequesta Proposed Budget
FY2020
The medium value of owner-occupied
housing units, 2013-2017 is $342,100 (est. US Census Bureau)
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)
4,951 Registered Voters in Fiscal Year 2018
102 Full Time Employees Budgeted in Fiscal Year 2020
Your area is about 2 square miles
The Village of Tequesta Proposed Budget
FY2020
The length of your streets = Approximately 24 lane miles
You have one bridge
You have one library
B OARDS AND C OMMITTEES
C OMMUNITY C ENTER A DVISORY C OMMITTEE
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.
E NVIRONMENTAL A DVISORY C OMMITTEE
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.
P LANNING & Z ONING B OARD
The Planning and Zoning Board considers site plan reviews and related project items.
The Village of Tequesta Proposed Budget
FY2020
The Planning and Zoning Board is also the Village’s citizen oversight committee for the one-cent
local government infrastructure surtax.
G ENERAL E MPLOYEES’ P ENSION B OARD
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.
P UBLIC S AFETY E MPLOYEES’ P ENSION B OARD
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.
P UBLIC S AFETY
BUILDING DEPARTMENT
Number of Building Permits Issued in Fiscal Year 2018: 1,356
Number of Building Inspections Conducted in Fiscal Year 2018: 2,634
FIRE PROTECTION
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
The Village of Tequesta Proposed Budget
FY2020
Number of Fires Extinguished/Alarms in FY2018: 267
Number of Inspections in FY2018: 608
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
The Village of Tequesta Proposed Budget
FY2020
R ECREATION
E VENTS
Y OU HAVE 7 P ARKS 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
The Village of Tequesta Proposed Budget
FY2020
2 Playgrounds
3 Baseball/Softball Diamonds
1 Skatepark
1 Dog Park
Summer and Winter Camps
Various Recreation Programs
The Village of Tequesta Proposed Budget
FY2020
U TILITIES
WATER UTILITY
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
The Village of Tequesta Proposed Budget
FY2020
ELECTRICITY
Electricity provided by Florida Power and Light
SANITARY SEWAGE
Sanitary Sewage provided by Loxahatchee River Environmental Control District
The Village of Tequesta Proposed Budget
FY2020
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The Village of Tequesta Proposed Budget
FY2020
Introductory Section
The Village of Tequesta Proposed Budget
FY2020
F UND S TRUCTURE
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:
G OVERNMENTAL F UND T YPES
The Village reports the following major governmental fund:
The Village of Tequesta Proposed Budget
FY2020
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).
F UND S TRUCTURE
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.
P ROPRIETARY F UND T YPES
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.
The Village of Tequesta Proposed Budget
FY2020
Storm Water Utility Fund – This fund accounts for the construction and maintenance of the Village’s
storm water system.
F IDUCIARY F UND T YPES
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.
The Village of Tequesta Proposed Budget
FY2020
B UDGET B ASIS AND P ROCESS
B UDGET B ASIS
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.
B UDGET P ROCESS
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.
The Village of Tequesta Proposed Budget
FY2020
The TRIM Act will only allow a taxing authority to receive the same dollar 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.
The Village of Tequesta Proposed Budget
FY2020
A NNUAL B UDGET P ROCESS
The Village of Tequesta Proposed Budget
FY2020
F UND B ALANCE
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.
The Village of Tequesta Proposed Budget
FY2020
S OME Q UESTIONS THAT Y OU M AY H AVE
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.
The Village of Tequesta Proposed Budget
FY2020
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
The Village of Tequesta Proposed Budget
FY2020
$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.
The Village of Tequesta Proposed Budget
FY2020
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The Village of Tequesta Proposed Budget
FY2020
P ROPERTY V ALUES AND A D V ALOREM T AXES
The Village of Tequesta Proposed Budget
FY2020
2019 P ROPERTY V ALUE H IGHLIGHTS
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%
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.
Sources: 2019 Certification of Taxable Value Form DR-420 and 2015-2018 Certification of Final
Taxable Value Forms DR-422.
The Village of Tequesta Proposed Budget
FY2020
T HIS Y EAR’S A D V ALOREM T AX R EVENUE
This year’s ad valorem taxes budget is calculated as follows:
$1,173,392,9732018 Estimate of Taxable Value
x0.006629Proposed Fiscal Year 2020 Millage Rate
$7,778,422.02
$7,778,422Fiscal Year 2020 Estimated Ad Valorem Taxes
96.20%Fiscal Year 2020 Anticipated Collection Rate
$7,482,453
$7,482,400Fiscal Year 2020 Budgeted Ad Valorem Taxes
0.00Fiscal Year 2020 Budgeted Delinquent Ad Valorem Taxes
$7,482,400Total Fiscal Year 2020 Budgeted Ad Valorem Taxes
The Village of Tequesta Proposed Budget
FY2020
C OMPONENTS OF Y OUR T OTAL T AX B ILL
Fiscal Year 2018/2019Fiscal Year 2019/2020
Tax Bill atTax Bill at
$300,000Proposed$300,000%
FY 18/19TaxableFY 19/20Taxable
MillageValueMillageValueIncrease
Ad Valorem Taxes
The Village of Tequesta6.292$1,5736.629$1,6575.36%
Palm Beach County Operating4.7815$1,1954.7815$1,1950.00%
Palm Beach County Debt0.1165$290.0765$19-34.33%
Palm Beach County Library Oper.0.5491$1370.5491$1370.00%
Palm Beach County Library Debt0.041$100.0379$9-7.56%
School Board-State4.074$1,1203.916$1,077-3.88%
School Board-Local2.498$6873.248$89330.02%
S.F.W.M.D. Operating0.1209$300.1152$29-4.71%
S.F.W.M.D. Okeechobee Basin0.131$330.1246$31-4.89%
Everglades Construction0.0417$100.0397$10-4.80%
Children's Services Council0.6403$1600.6497$1621.47%
Florida Inlet Navigational Dist.0.032$80.032$80.00%
Health Care District0.7261$1820.7261$1820.00%
Jupiter Inlet District0.1042$260.0998$25-4.22%
Totals:20.1483$ 5,20121.0251$ 5,4354.50%
Non-Ad Valorem Assessments
Solid Waste Authority$ 170$ 1752.94%
Tequesta Refuse & Recycling$ 158$ 1580.00%
Tequesta Stormwater*$ 99$ 1044.76%
Totals:$ 427$ 4372.27%
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.
The Village of Tequesta Proposed Budget
FY2020
M ILLAGE R ATE H ISTORY
L AST T EN F ISCAL Y EARS
Fiscal Year EndingVillage of TequestaTotal of Other TaxingTotal
September 30, Millage RateAuthorities Millage RatesMillage Rates
20115.767116.448222.2153
20125.767116.260322.0274
20135.767117.829523.5966
20146.050015.542121.5921
20156.292015.471021.7630
20166.292015.257221.5492
20176.292014.637320.9293
20186.292014.151120.4431
20196.292013.856320.1483
2020*6.629014.396121.0251
*Proposed Millage Rates
Source: Palm Beach County Property Appraiser
The Village of Tequesta Proposed Budget
FY2020
The Village of Tequesta Proposed Budget
FY2020
G ROSS T AXABLE V ALUE
L AST 10 F ISCAL Y EARS
T OTAL T AXES L EVIED
L AST 10 F ISCAL Y EARS
*Data charted in purple on the graphs above was obtained from the DR-420. The other data was
obtained from the DR-422.
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED F ISCAL Y EAR 2020 B UDGET
S UMMARY – A LL F UNDS
*The fiduciary funds are excluded as the Village does not control the resources that are managed in
a trustee or fiduciary capacity.
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED FY2020 B UDGET – A LL F UNDS BY F UND T YPE
Governmental Funds
General Fund$13,675,450
Capital Improvement$127,100
Capital Projects$154,000
Special Law Enf.$0
Total Governmental Funds:$13,956,550
Proprietary Funds
Water Utility $6,638,500
Refuse & Recycling$497,100
Storm Water$644,250
Total Proprietary Funds:$7,779,850
Total Proposed Budget:$21,736,400
The Village of Tequesta Proposed Budget
FY2020
The Village of Tequesta Proposed Budget
FY2020
W HERE THE M ONEY C OMES F ROM – A LL F UNDS - R EVENUES
Charges for Services$ 8,714,450
Ad Valorem Taxes$ 7,482,400
Sales & Use Taxes$ 1,547,900
Intergovernmental Revenues$ 888,300
Licenses & Permits$ 737,100
Intragovernmental Revenues$ 725,450
Other Revenues$ 1,640,800
Total Revenues:$ 21,736,400
W HERE THE M ONEY G OES – A LL F UNDS - E XPENDITURES
Public Safety$ 8,431,880
Physical Environment$ 7,132,550
General Government$ 2,398,850
Transportation$ 1,408,500
Debt Service$ 993,420
Other Expenditures/Expenses$ 1,371,200
Total Expenditures:$ 21,736,400
The Village of Tequesta Proposed Budget
FY2020
B UDGET S UMMARY – A LL F UNDS
The Village of Tequesta Proposed Budget
FY2020
General CapitalCapital
FundImprovementProjects
REVENUES
Ad Valorem Taxes 7,482,400
Sales and Use Taxes1,547,900
Franchise Fees460,000
Licenses and Permits737,100
Intergovernmental Revenues888,300
Charges for Services1,410,950
Miscellaneous Revenues293,350
Intragovernmental Services725,450
Unrestricted Investment Earnings115,000
Other Financing Sources15,000
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 Government 2,398,850
Public Safety8,431,880
Physical Environment
Transportation1,408,500
Leisure Services690,650154,000
Debt Service456,120
Other Financing Uses6,000
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
The Village of Tequesta Proposed Budget
FY2020
B UDGET S UMMARY – A LL F UNDS
The Village of Tequesta Proposed Budget
FY2020
WaterRefuse &StormwaterSpecial Law
UtilityRecyclingUtilityEnforcementTotal
7,482,400
1,547,900
460,000
737,100
888,300
6,361,800484,000457,7008,714,450
26,200319,550
725,450
120,0002,00022,500259,500
15,000
$6,508,000$486,000$480,200$0$21,149,650
127,100
$130,500$11,100$164,050459,650
$6,638,500$497,100$644,250$0$21,736,400
2,398,850
8,431,880
6,076,200497,100559,2507,132,550
1,408,500
844,650
537,300993,420
25,00085,000116,000
$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
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED FY2020 E XPENDITURE A PPROPRIATIONS BY D EPARTMENT
A LL F UNDS
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
GovernmentalProprietaryTotalFull Time
Dept.DEPARTMENT BUDGETSFundsFundsFundsEmployees
Village Council$68,050$0$68,050
1000
Village Manager$286,100$0$286,100
1101.75
Human Resources$386,750$0$386,750
1112.4
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$21,736,400102.0
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED FY2020 E XPENDITURE A PPROPRIATIONS BY D EPARTMENT
A LL F UNDS
The Village of Tequesta Proposed Budget
FY2020
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The Village of Tequesta Proposed Budget
FY2020
P ROPOSED F ISCAL Y EAR 2020 B UDGET
S UMMARY – G OVERNMENTAL F UNDS
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED FY2020 B UDGET – G OVERNMENTAL F UNDS
Governmental Funds
General Fund$13,675,450
Capital Improvement$127,100
Capital Projects$154,000
Special Law Enf.$0
Total Proposed Budget:$13,956,550
The Village of Tequesta Proposed Budget
FY2020
W HERE THE M ONEY C OMES F ROM – G OVERNMENTAL F UNDS - R EVENUES
Ad Valorem Taxes$ 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
W HERE THE M ONEY G OES – G OVERNMENTAL F UNDS - E XPENDITURES
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
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED FY2020 E XPENDITURE A PPROPRIATIONS BY D EPARTMENT
G OVERNMENTAL F UNDS
GovernmentalFull Time
Dept.DEPARTMENT BUDGETSFundsEmployees
100Village Council$68,0500
110Village Manager$286,1001.75
111Human Resources$386,7502.4
120Village Clerk$370,1503
Finance$425,400
1303.5
140Legal$180,0000
150Community Development$163,8000
160General Government$299,2000
161I.T.$219,4001.6
175Police$3,394,23025
180Building$680,7504.6
181Code Enforcement$93,7501
192Fire$4,263,15024
210Public Works$1,408,5008.3
Leisure Services$844,650
2313
700DebtService$456,1200
900Interfund Transfers$127,1000
950Other Financing Sources & Uses$289,4500
$13,956,55078.2
The Village of Tequesta Proposed Budget
FY2020
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED F ISCAL Y EAR 2020 B UDGET
S UMMARY – P ROPRIETARY F UNDS
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED FY2020 B UDGET – P ROPRIETARY F UNDS
Proprietary Funds
Water Utility $6,638,500
Refuse & Recycling$497,100
Storm Water$644,250
Total Proposed Budget:$7,779,850
The Village of Tequesta Proposed Budget
FY2020
W HERE THE M ONEY C OMES F ROM – P ROPRIETARY F UNDS – R EVENUES
Charges for Services$ 7,303,500
Appropriate Fund Balance$ 305,650
Other Revenues$ 170,700
Total Revenues:$ 7,779,850
W HERE THE M ONEY G OES – P ROPRIETARY F UNDS – E XPENSES
Operating Expenditures$ 2,837,300
Personnel Services2,281,250
Renewal & Replacement $ 1,611,000
Debt Service$ 537,300
Capital$ 403,000
Other Expenditures/Expenses$ 110,000
Total Expenses:$ 7,779,850
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED FY2020 E XPENDITURE A PPROPRIATIONS BY D EPARTMENT
P ROPRIETARY F UNDS
ProprietaryFull Time
Dept.DEPARTMENT BUDGETSFundsEmployees
241 Water Administration$1,480,950 2.85
Water Production$1,947,700
2429.8
243 Water Distribution$955,550 9.5
245 Refuse & Recycling$497,100 0
250 Storm Water$259,250 1.7
411 Renewal & Replacement$1,992,000 0
Debt Service$537,300
7000
900 Interfund Transfers$0 0
950 Other Financing Sources & Uses$110,000 0
$7,779,85023.9
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED F ISCAL Y EAR 2020 B UDGET
D ETAIL – G OVERNMENTAL F UNDS
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
Abby Brennan, Mayor
abrennan@tequesta.org
Kristi Johnson, Vice Mayor
kjohnson@tequesta.org
Vince Arena, Council Member
varena@tequesta.org
Laurie Brandon, Council Member
lbrandon@tequesta.org
Kyle Stone, Council Member
kstone@tequesta.org
M AYOR AND C OUNCIL
Employees
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time---
Part Time---
Total Employees:---
E XPLANATION OF S IGNIFICANT C HANGES
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.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 100 – V ILLAGE C OUNCIL
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Personnel----N/A
Operating48,25258,80058,43062,0505.53%
Budget Cost Savings----N/A
Capital---6,000N/A
Total Expenditures:48,25258,80058,43068,05015.73%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
jallen@tequesta.org
V ILLAGE M ANAGER
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time1.501.751.75
Part Time---
Total Employees:1.501.751.75
E XPLANATION OF S IGNIFICANT C HANGES
Operating: This department incurred non-recurring expenditures in FY2019 associated with the
recruitment of a Village Manager.
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 110 – V ILLAGE M ANAGER
SUMMARY
The Village of Tequesta Proposed Budget
FY2020
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Personnel238,436274,675261,291274,350-0.12%
Operating16,21616,2509,84311,750-27.69%
Budget Cost Savings----N/A
Capital1,2021,7001,646--100.00%
Total Expenditures:255,854292,625272,780286,100-2.23%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0415
Merlene Reid,
Human Resources Director
mreid@tequesta.org
H UMAN R ESOURCES
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time2.252.402.40
Part Time--
Total Employees:2.252.402.40
E XPLANATION OF S IGNIFICANT C HANGES
Operating: This department is requesting additional funding for contractual services.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 111 – H UMAN R ESOURCES
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Personnel261,368307,105304,529309,6000.81%
Operating65,33271,70070,69177,1507.60%
Budget Cost Savings----N/A
Capital----N/A
Total Expenditures:326,700378,805375,220386,7502.10%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0443
Lori McWilliams,
Village Clerk
lmcwilliams@tequesta.org
V ILLAGE C LERK
E MPLOYEES
FY 2017FY 2018FY 2019
Number of Employees:ActualEstimatedProposed
Full Time2.753.003.00
Part Time---
Total Employees:2.753.003.00
E XPLANATION OF S IGNIFICANT C HANGES
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.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 120 – V ILLAGE C LERK
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Personnel248,230278,145276,801292,3505.11%
Operating53,58572,40064,72377,8007.46%
Budget Cost Savings----N/A
Capital-26,00025,768--100.00%
Total Expenditures:301,815376,545367,292370,150-1.70%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0424
Hugh Dunkley, CPA,
Finance Director
hdunkley@tequesta.org
F INANCE
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time3.503.503.50
Part Time---
Total Employees:3.503.503.50
E XPLANATION OF S IGNIFICANT C HANGES
No significant changes between Fiscal Years 2019 and 2020.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 130 – F INANCE
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Personnel337,642359,150347,851366,3502.00%
Operating56,22660,60056,49259,050-2.56%
Budget Cost Savings----N/A
Capital----N/A
Total Expenditures:393,868419,750404,343425,4001.35%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
Davis & Ashton P.A.
Keith Davis, Esq.
kdavis@tequesta.org
L EGAL
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time---
Part Time---
Total Employees:---
E XPLANATION OF S IGNIFICANT C HANGES
No significant changes between Fiscal Years 2019 and 2020.
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 140 – L EGAL
SUMMARY
The Village of Tequesta Proposed Budget
FY2020
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Personnel----N/A
Operating185,828180,000160,000180,0000.00%
Budget Cost Savings----N/A
Capital----N/A
Total Expenditures:185,828180,000160,000180,0000.00%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0457
NZ Consultants
Nilsa Zacarias
nzacarias@tequesta.org
C OMMUNITY D EVELOPMENT
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time---
Part Time---
Total Employees:---
E XPLANATION OF S IGNIFICANT C HANGES
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
G ENERAL F UND #001
D EPT. 150 – C OMPREHENSIVE P LANNING
SUMMARY
The Village of Tequesta Proposed Budget
FY2020
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:92,17760,00045,000145,000141.67%
APPROPRIATIONS:
Personnel----N/A
Operating227,478172,950172,795163,800-5.29%
Budget Cost Savings----N/A
Capital----N/A
Total Expenditures:227,478172,950172,795163,800-5.29%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
jallen@tequesta.org
G ENERAL G OVERNMENT
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time---
Part Time---
Total Employees:---
E XPLANATION OF S IGNIFICANT C HANGES
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
G ENERAL F UND #001
D EPT. 160 – G ENERAL G OVERNMENT
The Village of Tequesta Proposed Budget
FY2020
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Personnel----N/A
Operating280,921288,046284,147275,700-4.29%
Budget Cost Savings----N/A
Capital13,01851,40051,00123,500-54.28%
Total Expenditures:293,939339,446335,148299,200-11.86%
The Village of Tequesta Proposed Budget
FY2020
357 Tequesta Drive
Tequesta, FL 33469
561-768-0554
Brad Gomberg,
Information Technology Manager
bgomberg@tequesta.org
I.T.
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time1.801.601.60
Part Time---
Total Employees:1.801.601.60
E XPLANATION OF S IGNIFICANT C HANGES
Operating: This department is requesting additional funding for personnel training.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 161 – I.T.
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Personnel182,487195,900195,854200,4002.30%
Operating8,20414,00014,00019,00035.71%
Budget Cost Savings----N/A
Capital----N/A
Total Expenditures:190,691209,900209,854219,4004.53%
The Village of Tequesta Proposed Budget
FY2020
357 Tequesta Drive
Tequesta, FL 33469
561-768-0522
Gustavo Medina
Chief of Police
gmedina@tequesta.org
P OLICE
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
F/T Certified Police Officers20 FT20 FT20 FT
Communications Officers4 FT / 3 PT4 FT / 3 PT4 FT / 3 PT
Civilian Positions1 FT / 1.5 PT1 FT / 1.5 PT1 FT / 0.5 PT
Total Employees:29.5029.5028.50
E XPLANATION OF S IGNIFICANT C HANGES
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.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 175 – P OLICE
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:74,57428,57533,46760,400111.37%
APPROPRIATIONS:
Personnel2,545,3702,867,4032,879,6032,749,200-4.12%
Operating447,231504,652489,219518,6802.78%
Budget Cost Savings----N/A
Capital214,64079,90074,721126,35058.14%
Total Expenditures:3,207,2413,451,9553,443,5433,394,230-1.67%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0511
Jose Rodriguez,
Building Director
jrodriguez@tequesta.org
B UILDING
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time5.004.604.60
Part Time---
Total Employees:5.004.604.60
E XPLANATION OF S IGNIFICANT C HANGES
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.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 180 – B UILDING
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:755,682643,000633,002737,10014.63%
APPROPRIATIONS:
Personnel451,610437,930403,326452,5503.34%
Operating149,081198,200197,482198,2000.00%
Budget Cost Savings----N/A
Capital12,82822,10023,34830,00035.75%
Total Expenditures:613,519658,230624,156680,7503.42%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0511
Jose Rodriguez,
Building Director
jrodriguez@tequesta.org
C ODE C OMPLIANCE
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time-1.001.00
Part Time---
Total Employees:-1.001.00
E XPLANATION OF S IGNIFICANT C HANGES
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.
The Village of Tequesta Proposed Budget
FY2020
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 181 – C ODE C OMPLIANCE
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:-40,00075,00010,000-75.00%
APPROPRIATIONS:
Personnel-75,87568,97072,200-4.84%
Operating-35,51730,86321,550-39.32%
Budget Cost Savings----N/A
Capital----N/A
Total Expenditures:-111,39299,83393,750-15.84%
The Village of Tequesta Proposed Budget
FY2020
The Village of Tequesta Proposed Budget
FY2020
357 Tequesta Drive
Tequesta, FL 33469
561-768-0556
James Trube,
Fire Chief
jtrube@tequesta.org
F IRE
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
F/T Certified Firefighters21.0022.0022.00
Interim Firefighters1.00--
Non-Firefighter Positions2 FT / 2.5 PT2 FT / 2.0 PT2 FT / 2.0 PT
Total Employees:26.5026.0026.00
E XPLANATION OF S IGNIFICANT C HANGES
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.
The Village of Tequesta Proposed Budget
FY2020
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 192 – F IRE
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:1,167,0461,111,4921,112,3041,155,1503.93%
APPROPRIATIONS:
Personnel2,875,4513,158,8003,127,2943,396,5507.53%
Operating511,842481,194467,826539,25012.06%
Budget Cost Savings----N/A
Capital107,345165,398115,072327,35097.92%
Total Expenditures:3,494,6383,805,3923,710,1924,263,15012.03%
The Village of Tequesta Proposed Budget
FY2020
136 Bridge Road
Tequesta, FL 33469
561-768-0484
Douglas Chambers,
Public Works Director
dchambers@tequesta.org
P UBLIC W ORKS
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time8.108.108.30
Part Time---
Total Employees:8.108.108.30
The Village of Tequesta Proposed Budget
FY2020
E XPLANATION OF S IGNIFICANT C HANGES
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.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 210 – P UBLIC W ORKS
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Personnel524,962544,260540,636595,7509.46%
Operating835,044749,700744,195809,6508.00%
Budget Cost Savings----N/A
Capital160,8041,0009923,100210.00%
Total Expenditures:1,520,8101,294,9601,285,8231,408,5008.77%
The Village of Tequesta Proposed Budget
FY2020
399 Seabrook Road
Tequesta, FL 33469
561-768-0473
Greg Corbitt,
Director of Parks and Recreation
gcorbitt@tequesta.org
L EISURE S ERVICES
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time3.003.003.00
Part Time3.002.002.00
Seasonal10.0010.0010.00
Total Employees:16.0015.0015.00
E XPLANATION OF S IGNIFICANT C HANGES
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.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 231 – L EISURE S ERVICES
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:84,57575,35092,47289,35018.58%
APPROPRIATIONS:
Personnel390,947422,850405,509414,750-1.92%
Operating256,883306,401305,336272,200-11.16%
Budget Cost Savings----N/A
Capital98,0442,9992,9993,70023.37%
Total Expenditures:745,874732,250713,844690,650-5.68%
The Village of Tequesta Proposed Budget
FY2020
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0424
Hugh Dunkley, CPA,
Finance Director
hdunkley@tequesta.org
Debt Service
C APITAL L EASE AND L ONG T ERM D EBT A GREEMENTS
2002N OTE P AYABLE
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
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
G ENERAL F UND #001
D EPT. 700 – D EBT S ERVICE
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:----0.00%
APPROPRIATIONS:
Principle429,614396,320395,732411,6203.86%
Interest74,48659,40060,27544,500-25.08%
----0.00%
----0.00%
Total Expenditures:504,100455,720456,007456,1200.09%
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
jallen@tequesta.org
C APITAL I MPROVEMENT – F UND #301
E XPLANATION OF S IGNIFICANT C HANGES
The Village is not budgeting for any capital improvement projects in this fund in Fiscal Year 2020.
The Village of Tequesta Proposed Budget
FY2020
V ILLAGE OF T EQUESTA
C APITAL I MPROVEMENT F UND #301
S UMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetActualBudgetBudget (%)
Total Revenues:540,100-441,066127,100N/A
EXPENDITURES:
Roadway Impr/Repairs318,350---N/A
Pathway Improvements227,06220,00019,720--100.00%
US1 Project20,000---N/A
Total Expenditures:565,41220,00019,720--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.
The Village of Tequesta Proposed Budget
FY2020
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
jallen@tequesta.org
C APITAL P ROJECTS – F UND #303
E XPLANATION OF S IGNIFICANT C HANGES
The Village is budgeting for architect and engineering services association with the construction of
a new recreation center/gymnasium in Fiscal Year 2020.
The Village of Tequesta Proposed Budget
FY2020
V ILLAGE OF T EQUESTA
C APITAL I MPROVEMENT F UND #303
S UMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetBudgetBudgetBudget (%)
Total Revenues:200,0003,000,000---100.00%
APPROPRIATIONS:
Rec Center Architect/Eng.-50,00050,000154,000208.00%
Rec Center Building-3,000,000---100.00%
Other----0.00%
Total Expenditures:-3,050,00050,000154,000-94.95%
*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 balance increases.
The Village of Tequesta Proposed Budget
FY2020
357 Tequesta Drive
Tequesta, FL 33469
561-768-0522
Gustavo Medina
Chief of Police
gmedina@tequesta.org
S PECIAL L AW E NFORCEMENT – F UND #605
E XPLANATION OF S IGNIFICANT C HANGES
The Village is not budgeting in this fund in Fiscal Year 2020.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
Special Law Enforcement #605
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetBudgetBudgetBudget (%)
Total Revenues:----N/A
APPROPRIATIONS:
Operating-28,45228,452--100.00%
Capital227,4674,2004,200--100.00%
Other----N/A
Total Expenditures:227,46732,65232,652--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.
The Village of Tequesta Proposed Budget
FY2020
This Page Intentionally Left Blank
The Village of Tequesta Proposed Budget
FY2020
P ROPOSED F ISCAL Y EAR 2020 B UDGET
D ETAIL – P ROPRIETARY F UNDS
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
jallen@tequesta.org
W ATER U TILITIES
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time21.4022.1522.15
Part Time---
Total Employees:21.4022.1522.15
E XPLANATION OF S IGNIFICANT C HANGES
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
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
Water Utility Fund #401
SUMMARY
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetBudgetBudgetBudget (%)
Total Revenues:5,998,7155,752,1006,370,5686,508,00013.14%
APPROPRIATIONS:
Personnel1,773,4102,018,0351,993,5602,156,3006.85%
Operating1,872,3432,139,6862,100,8012,227,9004.12%
Renewal & Replacement323,1582,133,6422,107,9081,311,000-38.56%
Capital-190,13772,668381,000100.38%
Debt Service559,552539,600538,089537,300-0.43%
Other704,917871,000278,12925,000-97.13%
Total Expenditures:5,233,3807,892,1007,091,1556,638,500-15.88%
*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.
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0424
Hugh Dunkley, CPA,
Finance Director
hdunkley@tequesta.org
R EFUSE & R ECYCLING
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time---
Part Time---
Total Employees:---
E XPLANATION OF S IGNIFICANT C HANGES
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.
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
Refuse & Recycling Fund #402
SUMMARY
FY 2017FY 2018FY 2018FY 2019Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetBudgetBudgetBudget (%)
Total Revenues:490,594486,000485,753486,0000.00%
APPROPRIATIONS:
Personnel----N/A
Operating479,478480,400479,779497,1003.48%
Budget Cost Savings----N/A
Capital----N/A
Total Expenditures:479,478480,400479,779497,1003.48%
*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.
The Village of Tequesta Proposed Budget
FY2020
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
jallen@tequesta.org
S TORM W ATER U TILITIES
E MPLOYEES
FY 2018FY 2019FY 2020
Number of Employees:ActualEstimatedProposed
Full Time1.701.701.70
Part Time---
Total Employees:1.701.701.70
E XPLANATION OF S IGNIFICANT C HANGES
The Village of Tequesta Proposed Budget
FY2020
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
The Village of Tequesta Proposed Budget
FY2020
VILLAGE OF TEQUESTA
S TORM W ATER U TILITY F UND #403
SUMMARY
The Village of Tequesta Proposed Budget
FY2020
FY 2018FY 2019FY 2019FY 2020Difference
Prior YearAmendedEstimatedProposedBudget to
REVENUES:ActualBudgetBudgetBudgetBudget (%)
Total Revenues:388,222402,000446,219480,20019.45%
APPROPRIATIONS:
Personnel111,610121,000124,859124,9503.26%
Operating85,266141,217174,510112,300-20.48%
Capital---22,000N/A
Renewal & Replacement384,570136,733121,583300,000119.41%
Debt Service----N/A
Other106,434108,000108,00085,000-21.30%
Total Expenditures:687,880506,950528,952644,25027.08%
*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.
The Village of Tequesta Proposed Budget
FY2020
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The Village of Tequesta Proposed Budget
FY2020
P ROPOSED F ISCAL Y EAR 2020 C APITAL
The Village of Tequesta Proposed Budget
FY2020
The Village of Tequesta
Capital Requests - Governmental Funds
Fiscal Year 2020
$ 674,000.00
Grand Total All Governmental Funds:
$ 520,000.00
Fund: 001 - General Fund - Capital
By TypeBy Item
Dept. 110 Village Council
$ 6,000.00
664.601Computer Equipment
$ 6,000.00
Tablets (5)
Dept. 160 General Government
$ 23,500.00
664.601Computer Equipment
$ 23,500.00
Switch Replacement (Total Cost: $100,200)
Dept. 175 Police
$ 1,750.00
664.600Machinery & Equipment
$ 1,750.00
Treadmill (Total Cost: $3,500)
$ 34,600.00
664.601Computer Equipment
$ 34,600.00
Switch Replacement (Total Cost: $100,200)
$ 90,000.00
664.602Vehicles
$ 90,000.00
Police Vehicles (3)
Dept: 180 Building
$ 20,000.00
664.601Computer Equipment
$ 6,200.00
Switch Replacement (Total Cost: $100,200)
$ 13,800.00
Building Inspection Table
$ 10,000.00
653.600Building Improvements
$ 10,000.00
Station 11
Dept: 192 Fire
$ 11,250.00
664.600Machinery & Equipment
$ 4,500.00
Air Pack
$ 5,000.00
Spare Air Bottles (5)
$ 1,750.00
Treadmill (Total Cost: $3,500)
$ 16,100.00
664.601Computer Equipment
$ 16,100.00
Switch Replacement (Total Cost: $100,200)
$ 300,000.00
664.602Vehicles
$ 300,000.00
Ambulance(Financing Over 7 Years)
Dept: 210 Public Works
$ 3,100.00
664.601Computer Equipment
$ 3,100.00
Switch Replacement (Total Cost: $100,200)
Dept: 231 Recreation
$ 3,700.00
664.601Computer Equipment
$ 3,700.00
Switch Replacement (Total Cost: $100,200)
$ 154,000.00
Fund: 303 - Capital Project Fund - Capital
Dept: 317 Recreation Center
$ -
662.600Buildings
$ -
Recreation Center
$ 154,000.00
663.632Architect & Engineering
$ 154,000.00
Recreation Center
The Village of Tequesta Proposed Budget
FY2020
The Village of Tequesta Proposed Budget
FY2020
The Village of Tequesta
Capital Requests - Proprietary Funds
Fiscal Year 2020
$ 403,000.00
Grand Total All Proprietay Funds:
$ 381,000.00
Fund: 401 - Water Fund - Capital
By TypeBy Item
Dept. 411 Renewal & Replacement
$ 70,000.00
663.671Misc. Renewal & Replacement
$ 70,000.00
Acid Feed
$ 298,000.00
664.600Machinery & Equipment
$ 88,000.00
Backhoe 80% (Total Cost: $110,000)
$ 90,000.00
Valve Excerciser
Membrane Replacement$ 120,000.00
$ 13,000.00
664.601Computer Equipment
$ 13,000.00
Switch Replacement (Total Cost: $100,200)
$ 22,000.00
Fund: 403 - Stormwater Fund - Capital
Dept. 250 Stormwater
$ -
663.663Drainage Improvements
$ -
Country Club Drive Sidewalk (Total Cost: $433,676)
$ 22,000.00
664.600Machinery & Equipment
$ 22,000.00
Backhoe 20% (Total Cost: $110,000)
The Village of Tequesta Proposed Budget
FY2020
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The Village of Tequesta Proposed Budget
FY2020
Glossary
The Village of Tequesta Proposed Budget
FY2020
A
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
The Village of Tequesta Proposed Budget
FY2020
B
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.
The Village of Tequesta Proposed Budget
FY2020
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.
D
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.
The Village of Tequesta Proposed Budget
FY2020
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.
The Village of Tequesta Proposed Budget
FY2020
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.
H
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.
I
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.
The Village of Tequesta Proposed Budget
FY2020
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.
M
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
The Village of Tequesta Proposed Budget
FY2020
period), measurable and available and expenditures are recorded when the related fund liability is
incurred.
N
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.
O
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.
The Village of Tequesta Proposed Budget
FY2020
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.
R
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.
The Village of Tequesta Proposed Budget
FY2020
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.
RESOLUTION
46-19
Motion
Second
Date
09/19/2019
Council Member Laurie Brandon Council Member Kyle Stone
VOTE
FOR ADOPTION AGAINST ADOPTION ABSENT
Mayor Abigail Brennan
Vice -Mayor Kristi Johnson
Council Member Vince Arena
Council Member Laurie Brandon
Council Member Kyle Stone
✓❑
❑
❑
❑
❑
❑✓
The Mayor thereupon declared the Resolution duly passed and adopted.
MAYOR OF TEQUESTA ATTEST: nQ'e `
SEo P�Eo
1 1 z (q &') (O�.iIYM
Lori McWilliams, MMC
Village Clerk