HomeMy WebLinkAboutDocumentation_Special Meeting_Tab 03_9/19/2019Agenda Item #3.
Special Council Meeting
STAFF MEMO y
Meeting: Special Council Meeting - Sep 19 2019
Staff Contact: Jeremy Allen, Village Manager Department: Manager
RESOLUTION 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
RES 46 -19 -TRIM -2020 -RESOLUTION ADOPTING THE BUDGET -LEGAL
Budget
Page 5 of 153
Agenda Item #3.
RESOLUTION 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
1s1 of each year and end on September 30th 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.
Page 6 of 153
Agenda Item N.
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.
Page 7 of 153
08/30I10tfenda Item #KGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "N'
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER DESCRIPTION
BUDGET
BUDGET
BUDGET
AMT CHANGE
% CHANGE
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
001-000-311,000 Ad Valorem Taxes - Current
6,800,600
6,800,600
7,482,400
681,800
10.03
TOTAL REVENUE
--------------------------------------------------------------------------------------------------------------------------------------------
6,800,600
6,800,600
7,482,400
681,800
10.03
GENERAL PROPERTY TAXES
-------------------------------------------------------------------------------------------------------------------------------------------------
6,800,600
6,800,600
7,482,400
681,800
10.03
Revenue
001-000-312,510 Fire Insurance Prem Tax
155,000
155,000
155,000
0
0.00
001-000-312,610 Local Disc. Infrastructure Su
439,900
439,900
427,100
(12,800)
(2.91)
001-000-314,100 Utility Tax -Electricity
528,000
528,000
540,000
12,000
2.27
001-000-314,800 Utility Tax -Propane
30,000
30,000
32,000
2,000
6.67
001-000-315,000 Comm.Services Tax (CST)
309,000
309,000
300,800
(8,200)
(2.65)
001-000-321,000 Local Business Tax
86,000
86,000
82,000
(4,000)
(4.65)
001-000-321,010 Local Business Tax - County
_ _ _ 8,000_
- _ 8,000
_ 11,000
_ _ 3,000
- ______ 37.50
TOTAL REVENUE
1,555,900
1,555,900
1,547,900
(8,000)
(0.51)
SALES & USE TAXES
---------
1,555,900
- -------- - -- -----------------------------------------------------------------------------------
1,555,900
1,547,900
(8,000)
(0.51)
Revenue
001-000-313,100 FRAN FEES -ELECTRIC
460,000
460,000
-------------------------
460,000
- -
0
- --------------------------------
0.00
TOTAL REVENUE
- - -
460,000
- -
460,000
460,000
0
0.00
FRANCHISE FEES - GROSS RECEIPT
--------------------------------------------------------------------------
460,000
460,000
460,000
- -- - -------------------------------
0
0.00
Revenue
001-000-335,120 Municipal Revenue Sharing Pro
187,600
187,600
193,500
5,900
3.14
001-000-335,150 Alcoholic Beverage Licenses
6,000
6,000
9,000
3,000
50.00
001-000-335,180 Loc Gov 1/2 Cent Sales Tax Pr
464,400
464,400
481,600
17,200
3.70
001-000-338,101 Local Gas Tax -6 Cent
137,100
137,100
135,100
(2,000)
(1.46)
001-000-338,102 Local Gas Tax 1-5 Cent
_ _ _ _63,200
- _ 63,200 _
62,400_
TOTAL REVENUE
858,300
858,300
881,600
23,300
2.71
INTERGOVERNMENTAL REVENUE
---------------------------------------------------------------------------------------------------------------------------------------
858,300
858,300
881,600
23,300
2.71
Revenue
001-000-341,101 Certification/Copy Fees
14,000
14,000
25,000
11,000
78.57
001-000-341,105 Admin fees from other Gov'ts
1,500
1,500
2,000
500
33.33
TOTAL REVENUE
15,500
15,500
27,000
11,500
74.19
CHGS FOR SERV - GEN GOV
- --------- ----- ---------------
15,500
-------- ----- ---- -----------
15,500
---------- --------------
27,000
--------------- ---- - -----
11,500
-- - - - -
74.19
Revenue
001-000-341,180 ADMIN MGMT FEES -BUILDING
0
101,900
104,100
2,200
2.16
001-000-341,401 ADMIN MGMT FEES -WATER
572,900
572,900
598,600
25,700
4.49
001-000-341,402 Admin Mgmt Fee -Ref & Recyclin
8,100
8,100
8,450
350
4.32
001-000-341,403 Admin Mgmt Fees - Storm Water
13,700
----------------------- --
13,700 ---
-
14,300 -
600
_____ ______________________
438- -
.
TOTAL REVENUE
594,700
696,600
725,450
28,850
4.14
INTRAGOVERNMENTAL REVENUE
-------------------------------------------------------------------------------------------------------------------------------------------------
594,700
696,600
725,450
28,850
4.14
Revenue
001-000-362,110 Lease - Sprint
41,800
41,800
43,100
1,300
3.11
001-000-362,112 Lease -T -Mobile
61,800
61,800
64,200
2,400
3.88
001-000-362,116 Lease - AT&T
30,000
30,000
30,400
400
1.33
001-000-362,117 Verizon -901 Old Dixie
42,300
42,300
44,000
1,700
4.02
001-000-362,118 Verizon -136 Bridge Rd
_ _ 31,900 _
_ _ 32,400 -----
---------- _--- -500 ----
_--- - _ _ 1.57
TOTAL REVENUE
_ _ _ -31,900
207,800
207,800
214,100
6,300
3.03
RENTS & ROYALTIES
---------------------------------------------------------------------------
207,800
207,800
214,100
- -- -----------
6,300
--- - - - -
3.03
Revenue
001-000-369,000 Other Miscellaneous Revenue
0
0
5,000
5,000
0.00
001-000-369,100 Insurance Reimbursement-
0
5,000
5,000
0.00
TOTAL REVENUE
----------------------------------------------------------------------------------------------------------------------------------
0
0
10,000
10,000
0.00
MISCELLANEOUS REVENUES
--------------------------------------------------------------------------
0
0
10,000
- - - - ---------------------------------
10,000
0.00
Totals for dept 000 - GENERAL
-------------------------------------------------------------------------------------------------------------r------------
10,492,800
10,594,700
11,348,450
753,750
7.11
Dept 150 - Comprehensive Planning
Revenue
001-150-341,150 Land Development Fees
60,000
145,000_
85,000
141.67
TOTAL REVENUE
_ _ _ -60,000_
60,000
_ _ _ _
60,000
_ _
145,000
- _
85 e 1.67
g r6f-S3
CHGS FOR SERV - GEN GOV
---- ----- ---------------------------
60,000
---- ----------------------
60,000
--------------------------
145,000
--------------- -------------------------------------
85,000
141.67
Dept 181 - Code Compliance
Revenue
001-181-354,102 Code Enf Fines & Court Costs
2
_ _ 40.000 _
- - 10,000 _
_ _ --2010001
08/30/2019 BUDGET REPORT FOR VILLAGE
OF TEQUESTA
40,000
10,000
Exhibit "A"
(75.00)
Agenda Item #3.
--------------------------- - --
0
- ------------------ -----
40,000
---- ----- ------------------
10.000
- - - ------------------
(30,000)
(75.00)
Totals for dept 181 - Code Compliance
2018-19
2018-19
2019-20
2019-20
2019-20
Dept 192 - Fire Control
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED RECOMMENDED
GL NUMBER DESCRIPTION
BUDGET
BUDGET
BUDGET
AMT CHANGE
%CHANGE
Totals for dept 150 - Comprehensive Planning
----------------------------------------------------------------------------------------------------------------------------
60,000
60,000
145,000
85,000
141.67
Dept 171 - Police
TOTAL REVENUE
6,700
6,700
6,700
0
Revenue
INTERGOVERNMENTAL REVENUE
--------------------------------------------------------------------------------------------
6,700
6,700
6,700
0 -
001-171-369,000 Other Miscellaneous Revenue0
Revenue
0
37,300
37,300
0.00
TOTAL REVENUE
------------------------------------------------------------------------------------------------------
0
0
37,300
37,300
0.00
MISCELLANEOUS REVENUES
---------------------------------------------------------------------------------------------------------------------
0
0
37,300
37,300
0.00
Revenue
TOTAL REVENUE
--------------------------------------------------------------
150
150
----------------------------------
1,650
1,500
001-171-342,110 PBC -Marine law enforce. ser
_ -- - - 16.600_ -
_ _ 22,575 _
- _ 16,600_--(26.47
1,650
1,500
TOTAL REVENUE
16,600
22,575
16,600
(5,975)
(26.47)
CHGS FOR SERV - PUBLIC SAFETY
16,600
22,575
16,600
-- -- -- - - -- --
- (5,975) -
--
(26.47)
Revenue
001-192-342,201 Fire Plan Review Fees
25,000
25,000
35,000
10,000
001-171-351,100 Court Fines
5,500
5,500
5,500
0
0.00
001-171-354,101 Parking Tickets
500
500
500
0
0.00
TOTAL REVENUE
6,000
6,000
6,000
0
0.00
FINES & FORFEITURES
---------------------------------------------------------------
6,000
6,000
-----------------------
6,000
0
0.00
Revenue
001-192-342,600 EMS Transportation Fees
_ _329,000 -
_ _ 329,000
350,000 _
21a_9
001-171-362,221 Police Impact Fees
0
-----------------------------------------------------------------------
0
500
500
0.00
TOTAL REVENUE
0
0
500
500
_ _
0.00
IMPACT FEES
- - --------------------------------------------------------------------------------------------
0
0
500
-
500
- - -
0.00
Totals for dept 171 - Police
- -- - - - - -
22,600
- - - - - -
28,575
- - - - -
60,400
-------------------------------------------
31,825
111.37
Dept 180 - Building & Zoning
Revenue
001-180-354,102 Code Enf Fines & Court Costs
_ - 10_000_ _
_ _ 10:000
_ _ _0_
_ _ _ X10,000)
TOTAL REVENUE
10,000
10,000
0
(10,000)
(100.00)
FINES &FORFEITURES
------------------ --------- ----
10,000
---- --------- -
10.000
--------------------- - ------
---------- ---- ---- ----- ---- ----
(10,000)
---- ----- -----
(100.00)
Revenue
001-180-322,000 Building Permit Fees
625,000
625,000
729,100
104,100
16.66
001-180-329,110 PARTIAL AND RE -INSPECTION
8,000
8,000
8,000
0
0.00
TOTAL REVENUE
- - --- -
633,000
- - ---------------------
633,000
- -
737,100
- - ------------------------------------
104,100
16.45
LICENSES & PERMITS
-----------------------------------------------------------------------------------------------------------------------
633,000
633,000
737,100
104,100
16.45
Totals for dept 180 - Building & Zoning
- - - - - - --
643,000
--- - - -
643,000
- - - - -
737,100
--------------------- - -
94,100
- - -
14.63
Dept 181 - Code Compliance
Revenue
001-181-354,102 Code Enf Fines & Court Costs
_ _ _ - _ 0_ -
_ _ 40.000 _
- - 10,000 _
_ _ --2010001
TOTAL REVENUE
0
40,000
10,000
(30,000)
(75.00)
FINES &FORFEITURES
--------------------------- - --
0
- ------------------ -----
40,000
---- ----- ------------------
10.000
- - - ------------------
(30,000)
(75.00)
Totals for dept 181 - Code Compliance
0
40,000
10,000
(30,000)
(75.00)
Dept 192 - Fire Control
Revenue
001-192-335,201 Fire Incentive Pay
6,700
6,700
6,700
0
0.00
TOTAL REVENUE
6,700
6,700
6,700
0
0.00
INTERGOVERNMENTAL REVENUE
--------------------------------------------------------------------------------------------
6,700
6,700
6,700
0 -
- 0.00
Revenue
001-192-365,102 Fire Dept Sales
150
150
150
0
0.00
001-192-369,000 Other Miscellaneous Revenue
0
0
1,500
1,500
0.00
TOTAL REVENUE
--------------------------------------------------------------
150
150
----------------------------------
1,650
1,500
-
1,000.00
MISCELLANEOUS REVENUES
--------------------------------------------------------------------------------------------------
150
150
1,650
1,500
- 1,000.00
Revenue
001-192-342,192 Fire - Extra Duty
2,500
2,500
2,500
0
0.00
001-192-342,201 Fire Plan Review Fees
25,000
25,000
35,000
10,000
40.00
001-192-342,202 Fire Inspections
25,000
25,000
30,000
5,000
20.00
001-192-342,401 Emergency Service-JIC
416,000
416,000
432,600
16,600
3.99
001-192-342,402 Fire Rescue -CPR Program
250
250
0
(250)
(100.00)
001-192-342,410 Emergency Svc- PBC Fire Rescu
219,700
289,700
296,200
6,500
2.24
001-192-342,600 EMS Transportation Fees
_ _329,000 -
_ _ 329,000
350,000 _
21a_9
TOTAL REVENUE
1,017,450
1,087,450
1,146,300
58,850
5.41
3
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N'
Agenda Item #3.
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
G_ L NUMBER DESCRIPTION
BUDGET
BUDGET
BUDGET
-
AMT CHANGE --
- - -
% CHANGE
- -
- ------ SER - - - --------------------------------------------------T,
CHGS FOR SERV -PUBLIC SAFETY
---------------------------------------------------
1,017,450
1,087,450
1,146,300
58,85-
58,850
5.41
5.41
Revenue
001-192-362,222 Fire Impact Fees
-
-------------- 0--------------------
500-
- - - -500
------ - ------- 0.00_.
TOTAL REVENUE
-------------------0
0
0
500
500
0.00
IMPACT FEES
--------------------------------------------------------------------------------------------------------------------
0
0
500
500
0.00
Revenue
001-192-337,201 Local Government Grant PBC
0_
17,192 ... _
.... _... _.... _.... _0_ ...
- ... _... -17,1 �...
_... 00.001.
TOTAL REVENUE
----- _---- _ ---- _--- _
0
_ _
17,192
0
(17,192)
(100.00)
GRANTS STATE
- -- -- --- --- ----- ----
0
---- - ---- --------- -
17,192
----- ---- ---- - ---- - -- ---
- - - (17,192)
-_- - (100.00).
Totals for dept 192 - Fire Control
---- ----- ---- ---- ----- ---------
1,024,300
----- ---------- ---- -
1,111,492
---- ---- --------------- ----
1,155,150
---- - ---- - --- - --- - ----
43,658
--- - - - - -
3.93
Dept 231 - Leisure Services
Revenue
001-231-362,100 Rental - Facilities
7,000
7,500
500
7.14
TOTAL REVENUE
-----7,000
------------------------------------------------------------------------------------------------------------------
7,000
7,000
7,500
500
7.14
RENTS & ROYALTIES
--------------------------------------------------------------------------------------------------------------------------------
7,000
7,000
7,500
500
7.14
Revenue
001-231-365,110 Concession Sales
800
800
800
0
0.00
TOTAL REVENUE
800
800
800
0
0.00
MISCELLANEOUS REVENUES
---------------------------------------------------------------------------------------------------------------------------
800
800
800
0
0.00
Revenue
001-231-366,100 Contrib & Donations & Sponsor
1,500
_ 1.500 _
_ _ _ 5,000_
- _ _ 3,500
_ - _ 233.33
TOTAL REVENUE
---------------------- -- -
1,500
-_
1,500
5,000
3,500
233.33
CONTRIBUTIONS & DONATIONS
---------------------------------------------------------------------------
1,500
1,500
5,000
-- -- - --------------------------------
3,500
233.33
Revenue
001-231-347,100 Tequesta Fest
12,000
12,000
12,000
0
0.00
001-231-347,190 Special Events - Other
5,300
5,300
5,300
0
0.00
001-231-347,201 Winter/Summer Camp Fees
33,750
33,750
40,750
7,000
20.74
001-231-347,205 Recreation Programs Fees
15,000 _
--------- 18,000_
- _ _ 3,000 --------------
___20.00_
TOTAL REVENUE
---15,000
-----------------------------------
66,050
66,050
76,050
10,000
15.14
CHARGES FOR SERVICES - RECR.
66,050
66,050
76,050
10,000
15.14
Totals for dept 231 - Leisure Services
- --- ----- ---- ---- ----- - --- -
75,350
- - - - -
75,350
- - - - -
89,350
--------------------------
14,000
- - - -
18.58
Dept 910 - Other Financing Sources & Uses
Revenue
001-910-383,100 Capital Lease at Inception
- _---- _--- -______0_ _
_ _ 3_1,10_0
-- _________0_
- _ __ �31,100Z _
---------X100.001
TOTAL REVENUE
---
0
31,100
0
(31,100)
(100.00)
OTHER FINANCING SOURCES
0
--------------------------------------------------------------------------------------------
31,100
0
(31,100)
(100.00)
Totals for dept 910 - Other Financing Sources & Uses
---------------------------------------------------------------------------------------------------------------------------
0
31,100
0
(31,100)
(100.00)
Dept 950 - Other Nonoperating
Revenue
001-950-364,100 DISPOSITION/SALE OF ASSETS
0
0
15,000
- -
- - - 15,000
- - - 0.00
TOTAL REVENUE
- -------------------------------------------------------
0
0
15,000
15,000
15,000
0.00
0.00
OTHER FINANCING SOURCES
- --- ----- ---- ---- ----- ---- ----
0
---- ----- ---- ----- -
0
---- ---- ----- ----- ------
15,000
- - - - -
15,000
- - - - -
0.00
Revenue
001-950-361,100 Interest/investment Earnings
_ 80,000 _
_ 115,000_
- _ _ 35,000 ....
_... _.... _... _43.75
TOTAL REVENUE
_ _ _ -80,000 -
80,000
_
80,000
115,000
35,000
43.75
UNRESTRICTED INVESTMENT EARNIN
--------------------------------------------------------------------------------------------------------------------------------
80,000
80,000
115,000
35,000
43.75
Totals for dept 950 - Other Nonoperating
---------------------------------------------------------------------------------------------------------------------------
80,000
80,000
130,000
50,000
62.50
Dept 990 - Other/Reserve/Contingency
Revenue
001-990-399,999 Appropriate Fund Balance
807,150_
317,036 ... _
.... _... _.... _.... _0_-
_ (317,0362
- _ (100.001
TOTAL REVENUE
_ _ _ -
807,150
_
317,036
0
(317,036)
(100.00)
OTHER FINANCING SOURCES
- 807,150
317,036
0
T (317,036)
(100.00)
Totals for dept 990 - Other/Reserve/Contingency
- - ----- ----- ---- ----
807,150
---- ------ --- ----- -
317,036
---- - --------- - ---- ------
0
- - -
TOTAL ESTIMATED REVENUES
---------------------------------------------------------------------------------------------------------------
13,205,200
12,981,253
13,675,450
694,197
- - - -
5.35
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Agenda Item #3.
Exhibit "N'
2018-19 2018-19 2019-20 2019-20 2019-20
ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED
GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET AMT CHANGE % CHANGE
APPROPRIATIONS
Expenditure
Dept 100 - Council
Regular Salaries & Wages
Expenditure
Travel & Per Diem
001-100-531,311
COUNCIL FEES - SEAT 1 - ARENA
001-100-531,313
COUNCIL FEES - SEAT 4 - STONE
001-100-531,314
COUNCIL FEES - SEAT 5 - JOHNSON
001-100-531,316
COUNCIL FEES - SEAT 3 - BRANDON
001-100-531,317
COUNCIL FEES - SEAT 2 - BRENNAN
001-100-540,301
COUNCIL EXPENSES - SEAT 1 - ARENA
001-100-540,303
MAYORAL DUTIES
001-100-540,304
COUNCIL EXPENSES - SEAT 5 - JOHNSON
001-100-540,306
COUNCIL EXPENSES - SEAT 3 - BRANDON
001-100-540,307
COUNCIL EXPENSES - SEAT 2 - BRENNAN
001-100-540,308
COUNCIL EXPENSES - SEAT 4 - STONE
001-100-549,300
OTHER MISC CHGS & OBLIGATIONS
001-100-549,350
VOLUNTEER APPRECIATION
001-100-554,300
BOOKS, PUBL, SUBS & MEMBERSHI
TOTAL EXPENDITURE
3,000
OPERATING EXPENDITURES/EXPENSE
Expenditure
001-100-664,601 Computer Equipment
TOTAL EXPENDITURE
CAPITAL OUTLAY
Totals for dept 100 - Council
Dept 110 - Manager
Expenditure
Expenditure
Regular Salaries & Wages
001-110-540,300
Travel & Per Diem
001-110-546,320
Computer system maint & suppl
001-110-549,300
Other Misc Chgs & Obligations
001-110-549,401
Recruitment expenses
001-110-554,300
Books, Publ, Subs & Membershi
001-110-554,301
Personnel Training
TOTAL EXPENDITURE
OPERATING EXPENDITURES/EXPENSE
Expenditure
001-110-664,601 Computer Equipment
TOTAL EXPENDITURE
CAPITAL OUTLAY
Expenditure
Expenditure
001-110-512,100
Regular Salaries & Wages
001-110-515,103
Bonus Pay Plan
001-110-515,107
Part-time Salaries
001-110-515,108
Auto Allowance
001-110-515,125
Other Allowances
001-110-516,100
Compensated Absences
001-110-521,101
FICA Taxes
001-110-521,102
Medicare Taxes
001-110-522,102
VOT Pension Contributions
001-110-523,101
Life/Health Insurance
001-110-524,100
Workers' Comp Insurance
001-110-526,104
ICMA-Def Comp Plan
TOTAL EXPENDITURE
PERSONAL SERVICES
Totals for dept 110 - Manager
Dept 111 - Human Resources
Expenditure
7,750
001-111-526,101
Employee Recognition Program
001-111-526,102
Employee Assistance Program
001-111-526,103
Education Reimbursement Prgm
001-111-534,300
Other Contractual Services
001-111-540,300
Travel & Per Diem
001-111-541,300
Communication Services
001-111-546,320
Computer system maint & suppl
001-111-547,300
Printing & Binding
001-111-549,300
Other Misc Chgs & Obligations
001-111-549,401
Recruitment expenses
7,600
7,600
7,750
150
1.97
7,600
7,600
7,750
150
1.97
7,600
7,600
7,750
150
1.97
7,600
7,600
7,750
150
1.97
7,600
7,600
7,750
150
1.97
3,000
3,000
3,000
0
0.00
0
0
2,500
2,500
0.00
3,000
3,000
3,000
0
0.00
3,000
3,000
3,000
0
0.00
3,000
3,000
3,000
0
0.00
3,000
3,000
3,000
0
0.00
700
700
700
0
0.00
1,400
1,400
1,400
0
0.00
3,700
3,700
3,700
0
0.00
58,800
58,800
62,050
3,250
5.53
-------------------- ------------------------------------------------------------------------------------------------
58,800
58,800
62,050
3,250
5.53
0
0
6,000
6,000
0.00
0
0
6,000
6,000
0.00
-------------------------------------------------------------------------------------------------------------------------
0
0
6,000
6,000
0.00
-------------------------------------------------------------------------------------------------------------------------
58,800
58,800
68,050
9,250
15.73
1,000
1,000
5,000
4,000
400.00
2,000
2,000
800
(1,200)
(60.00)
250
250
750
500
200.00
0
10,000
0
(10,000)
(100.00)
3,700
2,000
2,700
700
35.00
- - 1,000_ -
- 1,00_0 - -
- 2,5_00 --
- - 1,500
150.00
7,950
16,250
11,750-
(4,500)------
-------------- - 7,950 ----
---------- ------ ---------------
---- ----
11,750
----- ----
(4,500) -
- - (27.69).
-0-
- - - 1.700 - -
- - -�- -
- - L70t)� --
- - (100.00I
- - - - -
0
1,700
0
(1,700)
(100.00)
(1,700) (100.00)
323,300
198,050
201,800
3,750
1.89
1,250
1,250
1,250
0
0.00
0
0
2,500
2,500
0.00
7,500
3,750
3,600
(150)
(4.00)
3,000
1,500
0
(1,500)
(100.00)
2,500
2,500
2,500
0
0.00
13,000
9,600
11,200
1,600
16.67
4,900
3,025
3,050
25
0.83
36,400
22,300
21,950
(350)
(1.57)
41,300
27,850
26,100
(1,750)
(6.28)
500
650
400
(250)
(38.46)
- 30,100- -
- - -4,200
- - - -0 -
-- - 200� -
- - �00-00�
463,750
274,675
274,350
(325)
(0.12)
------------------463,750 -----------------274,675
----------
---- ---- 274,350------------------------
------------------------
-----------------471,700 ----------------292,625
-----------
--------- 286,100--------------------------)-------------------------
.
14,000
14,000
14,000
0
0.00
12,100
12,100
11,050
(1,050)
(8.68)
3,000
3,000
2,000
(1,000)
(33.33)
10,500
900
8,000
7,100
788.89
5,000
5,000
5,000
0
0.00
0
1,100
1,200
100
9.09
16,000
16,000
16,800
800
5.00
1,500
1,500
1,500
Page 11
of 1530.00
600
600
600
0.00
500
500
500
0
0.00
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Agenda Item #3.
Exhibit "A"
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER DESCRIPTION_
B_U_D_GET_
B_UD_G_ET
_ _ B__U__D__G__ET_
_A_M__T__C__H__A_NG_E
_ _ %o_CHANGE
_ _
001-111-552,302 Small Tools and Equipment
- _ _
500
_ _ 500
0
(500)
(100.00)
001-111-554,300 Books, Publ, Subs & Membershi
1,500
1,500
1,500
0
0.00
001-111-554,301 Personnel Training
5,000
5,000
5,000
0
0.00
001-111-554,310 Employee Development
10,000 -
_ 10:000
_ 10,000
_ _ 0
_ _ _0.00
TOTAL EXPENDITURE
_ _
80,200
71,700
77,150
5,450
7.60
OPERATING EXPENDITURES/EXPENSE
----------------------------------------------------------------------------------------------------------------------------------
80,200
71,700
77,150
5,450
7.60
Expenditure
001-111-512,100 Regular Salaries & Wages
221,700
214,530
231,600
17,070
7.96
001-111-515,103 Bonus Pay Plan
1,900
2,025
1,900
(125)
(6.17)
001-111-515,107 Part-time Salaries
6,500
12,970
0
(12,970)
(100.00)
001-111-516,100 Compensated Absences
3,000
2,780
3,000
220
7.91
001-111-521,101 FICA Taxes
14,500
14,500
13,550
(950)
(6.55)
001-111-521,102 Medicare Taxes
3,400
3,400
3,450
50
1.47
001-111-522,102 VOT Pension Contributions
24,900
24,900
25,050
150
0.60
001-111-523,101 Life/Health Insurance
34,400
29,300
28,200
(1,100)
(3.75)
001-111-523,105 HSA - Health Savings Account
0
2,160
2,400
240
11.11
001-111-524,100 Workers' Comp Insurance
TOTAL EXPENDITURE
---------------------500-----------------------540------------------------450-----------------------X991--------------------16.67l.
310,800
307,105
309,600
2,495
0.81
PERSONAL SERVICES
-------------------------------------------------------------------------
310,800
307,105
---------------------------------------------------------
309,600
2,495
0.81
Totals for dept 111 - Human Resources
----- ---------- ---------- - --- -
391,000
-- - - - -
378,805
-----------------------------------------------------------------
386,750
7,945
2.10
Dept 120 - Village Clerk
Expenditure
001-120-526,103 Education Reimbursement Prgm
3,000
3,000
0
(3,000)
(100.00)
001-120-531,303 Codification Services
6,100
6,100
6,500
400
6.56
001-120-534,301 Election Expense
18,800
17,214
18,950
1,736
10.08
001-120-534,302 Legal Advertising
13,800
13,800
12,000
(1,800)
(13.04)
001-120-540,300 Travel & Per Diem
4,500
4,150
3,500
(650)
(15.66)
001-120-541,300 Communication Services
2,700
2,700
1,400
(1,300)
(48.15)
001-120-546,320 Computer system maint & suppl
11,600
14,476
16,700
2,224
15.36
001-120-548,110 Marketing and Public Relation
3,000
1,710
10,000
8,290
484.80
001-120-549,100 Miscellaneous Archival
2,500
2,500
2,500
0
0.00
001-120-549,300 Other Misc Chgs & Obligations
2,800
2,800
2,500
(300)
(10.71)
001-120-552,302 Small Tools and Equipment
500
500
500
0
0.00
001-120-554,300 Books, Publ, Subs & Membershi
1,000
1,000
1,200
200
20.00
001-120-554,301 Personnel Training
2_100_ -
_ _ 2,450 _
_ _ _ 2,050_ ...
- ... _.... _... 400) ...
_...
TOTAL EXPENDITURE
___ -
72,400
72,400
77,800
5,400
7.46
OPERATING EXPENDITURES/EXPENSE
-----------------------------------------------------------------------------------------
72,400
72,400
77,800
- -
5,400
- - - - -
7.46
Expenditure
001-120-664,601 Computer Equipment
_ _ 26,000 _
_ _______0____
- _ �26,000�...
_...
TOTAL EXPENDITURE
___ ____________-26,000 -
26,000
26,000
0
(26,000)
(100.00)
CAPITAL OUTLAY
26,000
---- -
26,000
---- -------- ---------------
0
---- --------- -- -
(26,000)
- - -- - -
(100.00)
Expenditure
001-120-512,100 Regular Salaries & Wages
185,100
192,795
203,650
10,855
5.63
001-120-515,103 Bonus Pay Plan
2,150
2,150
1,750
(400)
(18.60)
001-120-515,108 Auto Allowance
3,000
3,000
3,000
0
0.00
001-120-521,101 FICA Taxes
11,500
11,900
12,550
650
5.46
001-120-521,102 Medicare Taxes
2,700
2,800
2,950
150
5.36
001-120-522,102 VOT Pension Contributions
20,800
21,550
22,150
600
2.78
001-120-523,101 Life/Health Insurance
40,200
43,450
45,900
2,450
5.64
001-120-524,100 Workers' Comp Insurance
500
_ 500
_ ____400____-_____________100)_________________
(20.00)
TOTAL EXPENDITURE
----------- _---- ____
265,950
27 8,145
292,350
14,205
5.11
PERSONAL SERVICES
-------------- - - - ----------------------------------------------------------------------------------------------
265,950
278,145
292,350
14,205
5.11
Totals for dept 120 - Village Clerk
------------------------------------------------------------------------------------------------------------------------------
364,350
376,545
370,150
(6,395)
(1.70)
Dept 130 - Finance
Expenditure
001-130-532,300 Accounting & Auditing Service
26,800
28,305
28,300
(5)
(0.02)
001-130-540,300 Travel & Per Diem
3,900
3,900
3,900
0
0.00
001-130-544,301 Operating Leases
2,300
2,400
2,550
150
6.25
001-130-546,301 Office Equip/Repair & Maint
400
900
0
(900)
(100.00)
001-130-546,320 Computer system maint & suppl
14,000
14,000
12,600
(1,400)
(10.00)
001-130-547,300 Printing & Binding
3,000
3,000
2,800
(200)
(6.67)
001-130-549,300 Other Misc Chgs & Obligations
1,000
900
1,000
100
11.11
001-130-551,300 Office Supplies & Equipment
4,000
2,595
2,800
205
7.90
001-130-554,300 Books, Publ, Subs & Membershi
1,600
1,600
1,600
0
0.00
001 Personnel Training
5 00
16.67.
TOTAL EXPENDITURE
60,000
60,600
59,050
FR
12 p f ' 2.56)
OPERATING EXPENDITURES/EXPENSE
60,000
------------------------------------------------------------------------------------------
60,600
59,050
(1,550)
(2.56)
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
Agenda Item #3.
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER DESCRIPTION
BUDGET
BUDGET
BUDGET
AMT CHANGE
% CHANGE
Expenditure
001-130-512,100 Regular Salaries & Wages
257,300
249,073
264,400
15,327
6.15
001-130-515,103 Bonus Pay Plan
2,150
2,150
2,150
0
0.00
001-130-515,120 Cell phone allowance
600
600
0
(600)
(100.00)
001-130-516,100 Compensated Absences
2,500
10,227
2,500
(7,727)
(75.55)
001-130-521,101 FICA Taxes
16,000
16,000
16,350
350
2.19
001-130-521,102 Medicare Taxes
3,800
3,800
3,850
50
1.32
001-130-522,102 VOT Pension Contributions
28,900
28,900
28,750
(150)
(0.52)
001-130-523,101 Life/Health Insurance
47,900
47,750
47,850
100
0.21
001-130-524,100 Workers' Comp Insurance
600_ -
_ _ _ 650
-------------------------------------
500
_ �150Z _
-------
_ (23.08
TOTAL EXPENDITURE
--------------
359,750
359,150
366,350
7,200
2.00
PERSONAL SERVICES
- --- ----- ---- ----- ---------- ----
359,750
---------- ---------- -
359,150
--------------- ----- ---- ---
366,350
- - --------------
7,200
- - - -
2.00
Totals for dept 130 - Finance
------------------------------------------------------------------------------------------------------------------------------
419,750
419,750
425,400
5,650
1.35
Dept 140 - Legal
Expenditure
001-140-531,301 Legal Services
100,000
100,000
100,000
0
0.00
001-140-531,308 Legal fees - Personnel
80,000 _
80,000
80,000 .................
_.... _... 0 .... _....
_... _....... 0.00_
TOTAL EXPENDITURE
180,000
180,000
180,000
0
0.00
OPERATING EXPENDITURES/EXPENSE
-------------------------------------------------------------------------------------------------------------------------------
180,000
180,000
180,000
0
0.00
Totals for dept 140 - Legal
--------------------------------------------------------------------------------------------------------------------------------
180,000
180,000
180,000
0
0.00
Dept 150 - Comprehensive Planning
Expenditure
001-150-531,301 Legal Services
15,000
15,000
14,000
(1,000)
(6.67)
001-150-531,321 Mapping Services
2,500
2,500
1,500
(1,000)
(40.00)
001-150-531,322 Misc Planning Service
129,000
129,000
129,000
0
0.00
001-150-531,332 Planning and Zoning Board
1,000
1,000
0
(1,000)
(100.00)
001-150-534,300 Other Contractual Services
10,000
10,000
10,000
0
0.00
001-150-534,302 Legal Advertising
5,000
5,000
5,000
0
0.00
001-150-546,320 Computer system maint & suppl
5,200
5,200
1,400
(3,800)
(73.08)
001-150-547,300 Printing & Binding
3,100
3,100
1,000
(2,100)
(67.74)
001-150-549,300 Other Misc Chgs & Obligations
500
500
1,000
500
100.00
001-150-551,300 Office Supplies & Equipment
750
750
0
(750)
(100.00)
001-150-554,300 Books, Publ, Subs & Membershi
900
-------------------- 900_ ----
_--- _----- _ _0 _
_ _ _ 0.00
TOTAL EXPENDITURE
_ _ _ _900 _
172,950
_ _ ----
172,950
163,800
(9,150)
(5.29)
OPERATING EXPENDITURES/EXPENSE
---------------
172,950
---- ------------
172,950
--- ----- ----- -------
163,800
----- ---- --- - -- -
(9,150)
- -- - -
(5.29)
Totals for dept 150 - Comprehensive Planning
172,950
--------------------------------------------------------
172,950
163,800
- - --
(9,150)
- - - -
(5.29)
Dept 160 - General Government
Expenditure
001-160-531,302 Engineering Services
0
1,333
2,500
1,167
87.55
001-160-534,300 Other Contractual Services
20,000
25,496
29,000
3,504
13.74
001-160-534,303 Special Events
15,000
3,994
5,000
1,006
25.19
001-160-541,300 Communication Services
8,600
7,600
7,000
(600)
(7.89)
001-160-541,301 Postage
4,300
3,300
3,000
(300)
(9.09)
001-160-541,305 Website Maintenance
7,600
7,600
7,800
200
2.63
001-160-543,300 Utility Services
19,000
19,100
19,500
400
2.09
001-160-544,301 Operating Leases
48,100
48,100
48,100
0
0.00
001-160-545,300 Insurance
94,200
94,350
74,400
(19,950)
(21.14)
001-160-546,301 Office Equip/Repair & Maint
3,000
3,320
3,400
80
2.41
001-160-546,302 Vehicle Repair & Maintenance
500
0
0
0
0.00
001-160-546,320 Computer system maint & suppl
28,100
28,100
36,600
8,500
30.25
001-160-547,300 Printing & Binding
2,000
2,500
2,000
(500)
(20.00)
001-160-549,300 Other Misc Chgs & Obligations
10,000
13,673
10,000
(3,673)
(26.86)
001-160-549,302 Village Newsletter
16,500
16,500
15,000
(1,500)
(9.09)
001-160-549,304 Licenses, Fees & Permits
2,800
2,304
2,400
96
4.17
001-160-551,300 Office Supplies & Equipment
4,000
6,500
6,500
0
0.00
001-160-552,301 Gas & Oil
300
300
0
(300)
(100.00)
001-160-552,302 Small Tools and Equipment
1,000
1,000
0
(1,000)
(100.00)
001-160-554,300 Books, Publ, Subs & Membershi
2,900
2,976
_ _ 3,500_
- _ ____-524 .... _...
- _ _ 17.61__
TOTAL EXPENDITURE
_ _ _
287,900
_ _
288,046
275,700
(12,346)
(4.29)
OPERATING EXPENDITURES/EXPENSE
- 287,900
- - 288,046
275,700
-------------------
(12,346)
- - - -
(4.29)
Expenditure
001-160-664,600 Mach/Equipment
15,000
0
0
0
0.00
001-160-664,601 Computer Equipment
16,400
16,400
23,500
7,100
43.29
001-160-664,607 Equipment - Tech
_ _ _ -35,000 _
_ _ 35,000____________________-______0
-----
----------- __L35,000) --- _--------------
L900.001
TOTAL EXPENDITURE
66,400
51,400
23,500
(27,900)
(54.28)
CAPITAL OUTLAY
-------------------------------- - --
66,400
- ---------------------------------------------
51,400
-- ----------------------eager-13-of_
23,500
(27,90)
-5-3------
(54.28)
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Employee Recognition Program
3,000
Exhibit "N'
3,000
Agenda Item #3.
0.00
001-175-526,103
Education Reimbursement Prgm
9,000
6,000
6,000
2018-19
2018-19
2019-20
2019-20
2019-20
3,402
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED RECOMMENDED
GL_NU_MBER
BUDGET
BUDGET
BUDGET
AMT CHANGE
%CHANGE
_ _DES_CRIP_TION _
Totals for dept 160 - General Government
354,300
339,446
299,200
(40,246)
(11.86)
Dept 161 - IT
001-175-541,301
Postage
1,000
600
1,000
Expenditure
66.67
001-175-543,300
Utility Services
35,000
33,000
001-161-526,103 Education Reimbursement Prgm
6,000
6,000
6,000
0
0.00
001-161-540,300 Travel& Per Diem
2,000
2,000
3,000
1,000
50.00
001-161-552,160 IT Operating Supplies
2,000
2,000
2,000
0
0.00
001-161-554,301 Personnel Training
4,000
_ 4,000______________________
8,000 -----------
--------- 4,000 _ -
____ 100.00
TOTAL EXPENDITURE
14,000
14,000
19,000
5,000
35.71
OPERATING EXPENDITURES/EXPENSE
- --- ----- ---- ---- ----- ---------------
14,000
----- ---- ----------------------
14,000
--------- ----
19,000
- --- - ---- - --- - --- - ---- --- -
5,000
- - -
35.71
Expenditure
13.77
001-175-546,303
Building Repair & Maint
51,000
46,000
001-161-512,100 Regular Salaries & Wages
139,500
139,500
145,500
6,000
4.30
001-161-515,103 Bonus Pay Plan
1,500
1,500
1,400
(100)
(6.67)
001-161-515,120 Cell phone allowance
1,000
1,000
1,000
0
0.00
001-161-521,101 FICA Taxes
8,600
8,600
8,950
350
4.07
001-161-521,102 Medicare Taxes
2,100
2,100
2,100
0
0.00
001-161-522,102 VOT Pension Contributions
15,700
15,700
15,800
100
0.64
001-161-523,101 Life/Health Insurance
27,100
27,100
25,350
(1,750)
(6.46)
001-161-524,100 Workers' Comp Insurance
400
_---------- __400 --------------------
_--- 300 -----------
_----------- 100) --- ___
2,500
TOTAL EXPENDITURE
----------
195,900
195,900
200,400
4,500
2.30
PERSONAL SERVICES
-----------------------------------------------------------------------------------------------------
195,900
195,900
200,400
4,500
- - -
2.30
Totals for dept 161 - IT
---------------------------------------------------------------------------------------
209,900
209,900
219,400
- - - --
9,500
- - -
4.53
Dept 175 - Police Department
Expenditure
001-175-526,101
Employee Recognition Program
3,000
3,000
3,000
0
0.00
001-175-526,103
Education Reimbursement Prgm
9,000
6,000
6,000
0
0.00
001-175-526,105
Employee Physical/Psycologica
4,250
3,402
4,250
848
24.93
001-175-540,300
Travel & Per Diem
13,000
12,416
14,000
1,584
12.76
001-175-541,300
Communication Services
23,000
23,000
24,500
1,500
6.52
001-175-541,301
Postage
1,000
600
1,000
400
66.67
001-175-543,300
Utility Services
35,000
33,000
35,000
2,000
6.06
001-175-544,301
Operating Leases
2,000
2,102
2,150
48
2.28
001-175-545,300
Insurance
54,100
54,160
60,950
6,790
12.54
001-175-546,175
K-9 Equipment & Maintenance
6,000
6,000
6,000
0
0.00
001-175-546,301
Office Equip/Repair & Maint
1,200
1,200
1,200
0
0.00
001-175-546,302
Vehicle Repair & Maintenance
30,000
33,400
38,000
4,600
13.77
001-175-546,303
Building Repair & Maint
51,000
46,000
30,000
(16,000)
(34.78)
001-175-546,304
Communication Equip Maint
36,000
36,000
39,000
3,000
8.33
001-175-546,310
Equipment Repair & Maint
3,000
3,000
3,000
0
0.00
001-175-546,320
Computer system maint & suppl
104,800
104,800
104,600
(200)
(0.19)
001-175-547,300
Printing & Binding
1,500
1,500
1,500
0
0.00
001-175-549,300
Other Misc Chgs & Obligations
7,000
11,210
10,000
(1,210)
(10.79)
001-175-549,303
Investigative Expenses
2,000
2,000
2,000
0
0.00
001-175-549,304
Licenses, Fees & Permits
2,500
1,750
1,750
0
0.00
001-175-549,311
Marine Unit Operations
4,250
4,250
25,600
21,350
502.35
001-175-549,314
K.E.Y.S. Program
12,000
15,600
15,600
0
0.00
001-175-551,300
Office Supplies & Equipment
5,000
4,000
4,500
500
12.50
001-175-551,301
Crime Prevention Supplies
4,000
3,000
4,000
1,000
33.33
001-175-552,301
Gas & Oil
28,000
39,082
30,000
(9,082)
(23.24)
001-175-552,302
Small Tools and Equipment
19,000
12,380
8,380
(4,000)
(32.31)
001-175-552,305
Uniforms
21,000
22,100
21,000
(1,100)
(4.98)
001-175-554,300
Books, Publ, Subs & Membershi
3,700
2,700
2,700
0
0.00
001-175-554,301
Personnel Training
_ _ _ 17,000 -
_ 17,000 _
_ 19,000_ -
_ _ 2,000_
11.76
TOTAL EXPENDITURE
503,300
504,652
518,680
14,028
2.78
OPERATING EXPENDITURES/EXPENSE
---------------------------------------------------------------------------------------------------
503,300
504,652
518,680
14,028
- - - - -
2.78
Expenditure
001-175-664,600
Mach/Equipment
0
31,100
1,750
(29,350)
(94.37)
001-175-664,601
Computer Equipment
48,800
48,800
34,600
(14,200)
(29.10)
001-175-664,602
Vehicles
0
0
90,000
90,000
0.00
TOTAL EXPENDITURE
---------------------------------------------------------------------------------------------------------------------------------------
48,800
79,900
126,350
46,450
58.14
CAPITAL OUTLAY
------------------------------------------------------------------------------------------------------------------------
48,800
79,900
126,350
46,450
58.14
Expenditure
001-175-512,171
Sal & Wages - Adminstration
244,900
244,900
260,400
15,500
6.33
001-175-512,172
Reg Sal & Wages - Communicati
206,300
201,518
214,000
12,482
6.19
001-175-512,175
Reg Sal & Wages - Operations
1,212,600
1,201,034
1,311,450
110,416
9.19
001-175-514,172
Overtime - Communications
15,000
13,000
15,500
2,500
19.23
001-175-514,175
Overtime - Operations
94,200
92,685
92,100
(585)
(0.63)
001-175-515,101
Holiday Pay
55,700
55,700
54,600
(1,100)
(1.97)
001-175-515,103
Bonus Pay Plan
10,000
10,000
9,750
P w
14 of 1532.50)
001-175-515,106
Clothing & Boot Allowance
13,100
13,100
14,750
1,650
12.60
001-175-515,107
Part-time Salaries
10,000
10,000
15,000
5,000
50.00
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A"
Agenda Item #3.
Totals for dept 175 - Police Department
Dept 180 - Building & Zoning
Expenditure
2018-19
2018-19
2019-20
2019-20
2019-20
001-180-531,325
Inspection Services
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER
DESCRIPTION
BUDGET
BUDGET
BUDGET
- - ----
AMT CHANGE
------
- % CHANGE
001-175-515,108
-- - -
Auto Allowance
--- ---
12,000
6,693
6,000
(693)
(10.35)
001-175-515,120
Cell phone allowance
1,200
1,200
1,200
0
0.00
001-175-515,125
Other Allowances
0
5,310
6,000
690
12.99
001-175-515,172
P/T Salary- Communications
25,000
31,782
25,750
(6,032)
(18.98)
001-175-515,175
P/T Salary- Operations
41,700
41,700
0
(41,700)
(100.00)
001-175-516,100
Compensated Absences
22,000
28,736
33,000
4,264
14.84
001-175-521,101
FICA Taxes
118,700
118,700
123,700
5,000
4.21
001-175-521,102
Medicare Taxes
27,800
27,800
29,100
1,300
4.68
001-175-522,101
FRS Contributions
31,900
31,900
36,100
4,200
13.17
001-175-522,102
VOT Pension Contributions
280,800
280,800
29,600
(251,200)
(89.46)
001-175-522,105
Defined Contribution
22,100
22,100
26,100
4,000
18.10
001-175-523,101
Life/Health Insurance
368,300
368,300
379,100
10,800
2.93
001-175-523,105
HSA - Health Savings Account
1,100
995
0
(995)
(100.00)
001-175-524,100
Workers' Comp Insurance
51.400
59,450 _
- 66,000
_ 6,550
_ _-___-__ 11.02
TOTAL EXPENDITURE
2,865,800
2,867,403
2,749,200
(118,203)
(4.12)
PERSONAL SERVICES
0
------------------------------------
2,865,800
-------------------------------------------------
2,867,403
2,749,200
---- ---- - ----
(118,203)
-- - - - -
(4.12)
Totals for dept 175 - Police Department
Dept 180 - Building & Zoning
Expenditure
001-180-653,600
001-180-531,301
Legal Services
001-180-531,320
Code Enforcement Service
001-180-531,325
Inspection Services
001-180-534,300
Other Contractual Services
001-180-540,300
Travel & Per Diem
001-180-541,300
Communication Services
001-180-541,301
Postage
001-180-543,300
Utility Services
001-180-544,301
Operating Leases
001-180-545,300
Insurance
001-180-546,301
Office Equip/Repair & Maint
001-180-546,302
Vehicle Repair & Maintenance
001-180-546,320
Computer system maint & suppl
001-180-547,300
Printing & Binding
001-180-549,300
Other Misc Chgs & Obligations
001-180-549,301
Admin Mgmt Fees
001-180-549,304
Licenses, Fees & Permits
001-180-551,300
Office Supplies & Equipment
001-180-552,301
Gas & Oil
001-180-552,305
Uniforms
001-180-554,300
Books, Publ, Subs & Membershi
001-180-554,301
Personnel Training
TOTAL EXPENDITURE
OPERATING EXPENDITURES/EXPENSE
Expenditure
---------
3,451,955
001-180-653,600
Building Improvements
001-180-664,600
Mach/Equipment
001-180-664,601
Computer Equipment
001-180-664,607
Equipment - Tech
TOTAL EXPENDITURE
CAPITAL OUTLAY
Expenditure
---------
3,451,955
001-180-512,100
Regular Salaries & Wages
001-180-514,100
Overtime
001-180-515,103
Bonus Pay Plan
001-180-515,106
Clothing & Boot Allowance
001-180-515,108
Auto Allowance
001-180-516,100
Compensated Absences
001-180-521,101
FICA Taxes
001-180-521,102
Medicare Taxes
001-180-522,102
VOT Pension Contributions
001-180-523,101
Life/Health Insurance
001-180-524,100
Workers' Comp Insurance
TOTAL EXPENDITURE
PERSONAL SERVICES
Expenditure
001-180-549,395 Credit Card Fees and Charges
TOTAL EXPENDITURE
OTHER FINANCING SOURCES & USES
Totals for dept 180 - Building & Zoning
3,417,900- -
---------
3,451,955
--------- -------------------------------------
3,394,230
-
(57,725)
- - -
(1.67)
13,000
4,000
4,000
0
0.00
7,000
0
0
0
0.00
20,000
25,000
25,000
0
0.00
0
1,500
2,000
500
33.33
3,000
5,500
3,000
(2,500)
(45.45)
7,500
5,500
5,500
0
0.00
2,800
1,600
1,600
0
0.00
7,600
7,600
7,600
0
0.00
2,300
2,300
2,300
0
0.00
1,600
1,600
600
(1,000)
(62.50)
1,150
1,150
1,150
0
0.00
1,000
700
500
(200)
(28.57)
8,600
9,900
13,400
3,500
35.35
1,000
1,500
1,000
(500)
(33.33)
800
2,300
2,300
0
0.00
0
101,900
104,100
2,200
2.16
2,000
3,000
3,000
0
0.00
3,000
3,000
3,000
0
0.00
1,500
750
750
0
0.00
500
1,500
1,500
0
0.00
2,000
1,400
1,400
0
0.00
6,000
----------------------------
--- 9,000 -
- - - 7,500
92,350
190,700
191,200
500
0.26
-----------------------------------------------------------------------------------------------------------------------
92,350
190,700
191,200
500
0.26
0
0
10,000
10,000
0.00
150,000
1,700
0
(1,700)
(100.00)
18,100
5,400
20,000
14,600
270.37
15,000- -
- 15,000
0
-AA-Mol -------------------
5100.00)
183,100
22,100
30,000
7,900
35.75
---------------------------------------------------------------------------------------------------------------------------------------
183,100
22,100
30,000
7,900
35.75
423,000
304,294
329,000
24,706
8.12
0
1,500
0
(1,500)
(100.00)
1,000
2,600
2,800
200
7.69
150
150
0
(150)
(100.00)
0
0
3,000
3,000
0.00
4,500
4,500
1,200
(3,300)
(73.33)
25,800
18,685
20,550
1,865
9.98
6,100
4,450
4,800
350
7.87
47,500
34,250
35,750
1,500
4.38
94,100
62,995
51,600
(11,395)
(18.09)
3,900
-4,506
- - 3,850-
------------------
1456).
- - -
606,050
437,930
452,550
14,620
3.34
---------------------------------------------------------------------------------------------------------------------------------------
606,050
437,930
452,550
14,620
3.34
6,000- -
- -7,500 -
- - -7,000- -
- - --5-5091------
- - - -
6,000
7,500
7,000
(500)
(6.67)
- - - - -s;000 -
- - %eoo -
000-
------------------------------------------------
887,500
658,230
------------------------------------------------------------------------
680,750
22,520
3.42
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N'
Agenda Item #3.
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER ..... _...
DESCRIPTION --- _------------------------------------------
_---------- BUDGET --- —__—
------- BUDGET ---------
--- _--- BUDGET ---
---- AMT CHANGE-___
— % CHANGE
Dept 181 - Code Compliance
Expenditure
001-181-531.301
Legal Services
0
17,348
10,500
(6,848)
(39.47)
001-181-531.320
Code Enforcement Service
0
8,619
5,000
(3,619)
(41.99)
001-181-540.300
Travel & Per Diem
0
1,500
1,500
0
0.00
001-181-541.300
Communication Services
0
2,000
1,000
(1,000)
(50.00)
001-181-541.301
Postage
0
1,200
500
(700)
(58.33)
001-181-546.302
Vehicle Repair & Maintenance
0
500
500
0
0.00
001-181-552.301
Gas & Oil
0
750
750
0
0.00
001-181-554.300
Books, Publ, Subs & Membershi
0
600
300
(300)
(50.00)
001-181-554.301
Personnel Training
3,000 —
— — —1,500
— _________(1 500-----------------50_00�
TOTAL EXPENDITURE
— — ----------_0_____-----------__
0
35,517
21,550
(13,967)
(39.32)
OPERATING EXPENDITURES/EXPENSE
— -0 - -
---------------------------------------------------------
35,517
21,550
— —
(13,967)
— -----------------
(39.32)
Expenditure
001-181-512.100
Regular Salaries & Wages
0
43,680
46,700
3,020
6.91
001-181-515.106
Clothing & Boot Allowance
0
150
150
0
0.00
001-181-515.107
Part-time Salaries
0
10,470
5,850
(4,620)
(44.13)
001-181-521.101
FICA Taxes
0
4,115
3,300
(815)
(19.81)
001-181-521.102
Medicare Taxes
0
960
800
(160)
(16.67)
001-181-522.102
VOT Pension Contributions
0
7,450
5,100
(2,350)
(31.54)
001-181-523.101
Life/Health Insurance
0
9,050
9,000
(50)
(0.55)
001-181-524.100
Workers' Comp Insurance
________ 0 _
_ _ _ 1,300_
— _ _ 1,300
_ — _______ 0.00
TOTAL EXPENDITURE
----- _----- --- —______0_ —
0
_ _
75,875
72,200
(3,675)
(4.84)
PERSONAL SERVICES
— — — — —0 --------
-
75,875 --
- --
— _ 72,200
-- --
— — (3,675)
-- -- -- -
— — —(4.84)
Totals for dept 181 -
Code Compliance
-------------------------------------------------------------------------
0
111,392
93,750
— — — -- —
(17,642)
— — — ---
(15.84)
Dept 192 - Fire Control
Expenditure
001-192-526.101
Employee Recognition Program
3,500
3,500
3,500
0
0.00
001-192-526.103
EDUCATION REIMB PRGRM
15,000
12,485
9,000
(3,485)
(27.91)
001-192-526.105
Employee Physical/Psycologica
13,000
13,000
12,800
(200)
(1.54)
001-192-540.300
Travel & Per Diem
9,000
6,500
7,950
1,450
22.31
001-192-541.300
Communication Services
12,000
12,000
12,100
100
0.83
001-192-541.301
Postage
1,500
1,500
1,050
(450)
(30.00)
001-192-543.300
Utility Services
32,000
32,000
34,950
2,950
9.22
001-192-544.301
Operating Leases
5,000
5,000
4,950
(50)
(1.00)
001-192-545.300
Insurance
19,900
19,900
39,300
19,400
97.49
001-192-546.302
Vehicle Repair & Maintenance
2,000
93,731
71,800
(21,931)
(23.40)
001-192-546.303
Building Repair & Maint
46,000
36,000
42,000
6,000
16.67
001-192-546.310
Equipment Repair & Maint
21,000
16,000
19,750
3,750
23.44
001-192-546.320
Computer system maint & suppl
36,600
36,600
44,300
7,700
21.04
001-192-547.300
Printing & Binding
2,000
2,000
2,050
50
2.50
001-192-549.300
Other Misc Chgs & Obligations
4,500
4,500
3,500
(1,000)
(22.22)
001-192-549.304
Licenses, Fees & Permits
20,000
20,000
17,500
(2,500)
(12.50)
001-192-549.311
Marine Unit Operations
3,700
4,125
0
(4,125)
(100.00)
001-192-549.397
Bad Debt Expense
0
0
55,700
55,700
0.00
001-192-551.300
Office Supplies & Equipment
3,850
3,850
3,900
50
1.30
001-192-551.302
Fire Prevention Education
3,000
3,000
4,200
1,200
40.00
001-192-552.301
Gas & Oil
12,000
12,000
13,500
1,500
12.50
001-192-552.302
Small Tools and Equipment
3,850
3,850
6,100
2,250
58.44
001-192-552.304
Chemicals
1,000
1,000
1,000
0
0.00
001-192-552.305
Uniforms
35,000
35,000
28,000
(7,000)
(20.00)
001-192-552.308
Safety Supplies
18,500
18,500
18,500
0
0.00
001-192-552.310
Disaster Relief Supplies
4,000
4,000
4,000
0
0.00
001-192-552.311
CPR PROGRAM SUPPLIES
1,000
1,344
1,500
156
11.61
001-192-552.312
Medical Supplies
60,000
57,994
50,050
(7,944)
(13.70)
001-192-552.344
Fire Station Supplies
4,300
4,300
4,000
(300)
(6.98)
001-192-554.300
Books, Publ, Subs & Membershi
4,000
4,000
4,250
250
6.25
001-192-554.301
Personnel Training
_ 16,000_
13,515
18,050
— _ _ 4,535 ......................
33.56
TOTAL EXPENDITURE
_ _
413,200
481,194
539,250
58,056
12.06
OPERATING EXPENDITURES/EXPENSE
------------------------------------------------------------------------------------------------------------------------------------
413,200
481,194
539,250
58,056
12.06
Expenditure
001-192-664.600
Mach/Equipment
50,000
99,934
11,250
(88,684)
(88.74)
001-192-664.601
Computer Equipment
51,200
35,100
16,100
(19,000)
(54.13)
001-192-664.602
Vehicles
—
_ _ 30,364 _
_ _300,000_
— _ _269,636_888.01
_
TOTAL EXPENDITURE
_ —60_000_
161,200
165,398
327,350
161,952
97.92
CAPITAL OUTLAY
------------------------------------------------------------------------------------------------------
161,200
165,398
327,350
161,952
— ----------
97.92
Expenditure
001-192-512.100
Regular Salaries & Wages
1,837,900
1,754,520
1,901,450
1Rme
16 of 1536.37
001-192-513.101
FIRE INSPECTOR PAY
0
21,000
21,000
0.00
001-192-514.100
Overtime
77,300
116,716
85,000
(31,716)
(27.17)
10
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A"
Agenda Item #3.
PERSONAL SERVICES
Totals for dept 192 - Fire Control
Dept 210 - Public Works
Expenditure
2018-19
2018-19
2019-20
2019-20
2019-20
001-210-540,300
Travel & Per Diem
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER
DESCRIPTION
_
BUDGET
----- ----
BUDGET
AMT CHANGE
% CHANGE
001-192-514,300
_ - _
Overtime -Training
__________________________________BUDGET -
23,200
23,200
2 200-------------------------0---------------------0.00-
23,200
0
0.00
001-192-515,101
Holiday Pay
47,100
55,110
60,950
5,840
10.60
001-192-515,103
Bonus Pay Plan
5,000
10,000
13,750
3,750
37.50
001-192-515,107
Part-time Salaries
31,900
21,300
15,000
(6,300)
(29.58)
001-192-515,110
Intern Fire Fighter Pay
21,500
7,430
0
(7,430)
(100.00)
001-192-515,120
Cell phone allowance
1,200
1,200
0
(1,200)
(100.00)
001-192-515,125
Other Allowances
6,000
6,000
6,000
0
0.00
001-192-516,100
Compensated Absences
10,000
15,000
15,000
0
0.00
001-192-521,101
FICA Taxes
122,000
122,000
129,250
7,250
5.94
001-192-521,102
Medicare Taxes
29,000
29,000
30,250
1,250
4.31
001-192-522,102
VOT Pension Contributions
304,600
335,700
450,600
114,900
34.23
001-192-522,110
Other Pension Contributions
155,000
155,000
155,000
0
0.00
001-192-523,101
Life/Health Insurance
393,500
393,500
387,000
(6,500)
(1.65)
001-192-523,105
HSA - Health Savings Account
0
770
950
180
23.38
001-192-524,100
Workers' Comp Insurance
78,200
90,370
102,150
11,780
13.04
001-192-526,104
ICMA-Def Comp Plan
-----------------
----984------------------
-0
- - --�984�---
---- ---------- 0 00.001.
TOTAL EXPENDITURE
- -15,400
3,158,800
3,158,800
3,396,550
237,750
7.53
PERSONAL SERVICES
Totals for dept 192 - Fire Control
Dept 210 - Public Works
Expenditure
001-210-512,100
001-210-531,302
Engineering Services
001-210-534,300
Other Contractual Services
001-210-540,300
Travel & Per Diem
001-210-541,300
Communication Services
001-210-543,300
Utility Services
001-210-543,301
Street Lights
001-210-544,301
Operating Leases
001-210-544,304
FEC Lease
001-210-545,300
Insurance
001-210-546,301
Office Equip/Repair & Maint
001-210-546,302
VEHICLE REPAIR & MAINTENANCE
001-210-546,303
Building Repair & Maint
001-210-546,305
Pathway Maintenance
001-210-546,306
General Maintenance
001-210-546,309
Landscape & Irrigation Maint
001-210-546,310
Equipment Repair & Maint
001-210-546,320
Computer system maint & suppl
001-210-546,340
R & M Bridge
001-210-546,350
R & M - Roads
001-210-549,300
Other Misc Chgs & Obligations
001-210-549,304
Licenses, Fees & Permits
001-210-551,300
Office Supplies & Equipment
001-210-551,400
Janitorial Supplies
001-210-552,301
Gas & Oil
001-210-552,302
Small Tools and Equipment
001-210-552,305
Uniforms
001-210-553,301
Road Signs
001-210-563,600
Public Works Misc Projects
TOTAL EXPENDITURE
OPERATING EXPENDITURES/EXPENSE
Expenditure
001-210-664,601 Computer Equipment
001-210-664,602 Vehicles
TOTAL EXPENDITURE
CAPITAL OUTLAY
Expenditure
18,900
001-210-512,100
Regular Salaries & Wages
001-210-514,100
Overtime
001-210-515,103
Bonus Pay Plan
001-210-515,106
Clothing & Boot Allowance
001-210-515,108
Auto Allowance
001-210-521,101
FICA Taxes
001-210-521,102
Medicare Taxes
001-210-522,102
VOT Pension Contributions
001-210-523,101
Life/Health Insurance
001-210-524,100
Workers' Comp Insurance
TOTAL EXPENDITURE
PERSONAL SERVICES
Totals for dept 210 - Public Works
---------------------------------------------------------------------------------------------------------------------------
3,158,800 3,158,800 3,396,550 237,750 7.53
-------------- 3,733,200 -------------- ------392---------------4,263,150---------------------8------------------------- -
15,000
18,900
3,000
(15,900)
(84.13)
3,000
0
0
0
0.00
400
0
0
0
0.00
8,500
8,500
8,500
0
0.00
115,000
115,000
110,000
(5,000)
(4.35)
140,000
140,000
140,000
0
0.00
600
1,200
1,500
300
25.00
18,100
18,100
18,850
750
4.14
15,800
15,800
17,200
1,400
8.86
600
0
0
0
0.00
7,000
12,000
12,000
0
0.00
60,000
60,000
58,000
(2,000)
(3.33)
15,000
15,000
50,000
35,000
233.33
35,000
35,000
35,000
0
0.00
175,000
214,000
200,000
(14,000)
(6.54)
7,000
7,000
7,000
0
0.00
2,200
2,200
6,100
3,900
177.27
30,000
4,000
15,000
11,000
275.00
40,000
14,100
65,500
51,400
364.54
4,000
4,400
4,500
100
2.27
2,000
2,000
2,000
0
0.00
1,500
1,500
1,500
0
0.00
7,500
7,500
7,500
0
0.00
5,500
5,500
5,500
0
0.00
7,000
15,000
4,000
(11,000)
(73.33)
4,000
4,000
4,000
0
0.00
10,000
6,000
10,000
4,000
66.67
20,000
23,000
23,000
0 ___________
-_______0.00
--------------------------------------------749,7--------------------------------------------------59,9---
749,700
749,700
809,650
59,950
8.00
-------------------------------------------------------------------------------------------------------------------------------
749,700
749,700
809,650
59,950
8.00
1,000
1,000
3,100
2,100
210.00
34,000
0---------------------------0------
- ---- ---- -----� -
- - - 0.00_,
_ -
_ -35,000
-
1,000
3,100
2,100
210.00
------------------------------------------------------------------------------------------------------------------------------------------
35,000
1,000
3,100
2,100
210.00
379,500
328,460
381,050
52,590
16.01
9,000
9,000
10,000
1,000
11.11
200
200
450
250
125.00
1,100
975
900
(75)
(7.69)
1,500
1,500
2,200
700
46.67
23,900
21,625
24,050
2,425
11.21
5,600
5,065
5,650
585
11.55
42,700
38,600
41,400
2,800
7.25
102,300
93,355
96,500
3,145
3.37
31,000
45,480
33,550
- -_511,9301 --- ---
---------------------- --- -
596,800
-
544,260
595,750
51,490
9.46
----------------- ---------- ---- --------
596,800
----- ---------- -----
544,260
---- ----- --------- -----------
595,750
---- ---------- ----- - ---
51,490
- ----------------
9.46
-------------------------------------- -----
---------- ------------------------------------------------
------Page-1-Z
-of-15-3-------
1,381,500
1,294, 960
1,408,500
113,540
8.77
ti
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N'
Agenda Item #3.
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER DES_C_RIPTION _--------------------------------------------
BUDGET -----------------
BUDGET ___
---- _--- _--- BUDGET -----
_--- AMT CHANGE____
_ % CHANGE
Dept 231 - Leisure Services
Expenditure
001-231-526,105 Employee Physical/Psycologica
1,500
1,500
1,000
(500)
(33.33)
001-231-531,324 Grants Acquistion & Admin
0
3,000
4,000
1,000
33.33
001-231-534,303 Special Events
55,000
55,000
55,000
0
0.00
001-231-540,300 Travel & Per Diem
1,500
0
1,000
1,000
0.00
001-231-541,300 Communication Services
14,000
12,187
12,000
(187)
(1.53)
001-231-541,301 Postage
150
150
0
(150)
(100.00)
001-231-543,300 Utility Services
13,500
21,000
20,000
(1,000)
(4.76)
001-231-545,300 Insurance
14,700
14,700
21,100
6,400
43.54
001-231-546,200 R&M - Station 11
5,000
0
0
0
0.00
001-231-546,302 VEHICLE REPAIR & MAINTENANCE
1,500
2,000
2,000
0
0.00
001-231-546,303 Building Repair & Maint
30,000
70,000
30,000
(40,000)
(57.14)
001-231-546,306 General Maintenance
36,000
36,000
36,000
0
0.00
001-231-546,310 Equipment Repair & Maint
1,700
1,700
1,700
0
0.00
001-231-546,320 Computer system maint & suppl
7,500
7,500
5,400
(2,100)
(28.00)
001-231-549,201 Advertising & Promotion
6,000
7,194
7,200
6
0.08
001-231-549,300 Other Misc Chgs & Obligations
3,450
3,450
4,500
1,050
30.43
001-231-549,304 Licenses, Fees & Permits
3,100
3,100
3,100
0
0.00
001-231-549,332 Recreation Program Expense
46,900
38,900
43,000
4,100
10.54
001-231-549,333 Spring/Summer Camp
17,000
22,000
17,000
(5,000)
(22.73)
001-231-551,300 Office Supplies & Equipment
2,000
2,000
2,000
0
0.00
001-231-551,315 Concession Supplies
800
1,020
1,000
(20)
(1.96)
001-231-552,301 Gas & Oil
2,500
2,500
2,500
0
0.00
001-231-552,302 Small Tools and Equipment
1,500
1,000
1,500
500
50.00
001-231-552,305 Uniforms
500
500
0
(500)
(100.00)
001-231-554,300 Books, Publ, Subs & Membershi
500
0
0
0
0.00
001-231-554,301 Personnel Training
1,200_
- _ _ 0 _
_ _ 1,200
- _ _ _ 1,200
_ - _ _ 0.00 .
TOTAL EXPENDITURE
267,500
306,401
272,200
(34,201)
OPERATING EXPENDITURES/EXPENSE
_
267,500
306,401
-
272,200
-
(34,201)
(11.16)
Expenditure
001-231-664,600 Mach/Equipment
10,000
1,099
0
(1,099)
(100.00)
001-231-664,601 Computer Equipment
_ _ 1.900
- _ 1,900
_ _ _ 3,700_
1,800
_ - _ 94.74
TOTAL EXPENDITURE
11,900
2,999
3,700
701
23.37
CAPITAL OUTLAY
-------------------------------------------------------------------------------------------------------------------------------------
11,900
2,999
3,700
701
23.37
Expenditure
001-231-512,100 Regular Salaries & Wages
206,000
204,360
212,400
8,040
3.93
001-231-515,103 Bonus Pay Plan
3,150
3,150
3,150
0
0.00
001-231-515,106 Clothing & Boot Allowance
200
200
150
(50)
(25.00)
001-231-515,107 Part-time Salaries
64,300
64,300
49,350
(14,950)
(23.25)
001-231-515,108 Auto Allowance
3,000
3,000
3,000
0
0.00
001-231-515,109 Seasonal Salaries & Wages
30,000
30,000
30,000
0
0.00
001-231-515,120 Cell phone allowance
1,200
1,200
1,200
0
0.00
001-231-516,100 Compensated Absences
3,000
3,000
3,000
0
0.00
001-231-521,101 FICA Taxes
18,800
18,800
18,200
(600)
(3.19)
001-231-521,102 Medicare Taxes
4,400
4,400
4,300
(100)
(2.27)
001-231-522,102 VOT Pension Contributions
23,200
23,200
23,100
(100)
(0.43)
001-231-523,101 Life/Health Insurance
53,700
53,700
54,100
400
0.74
001-231-524,100 Workers' Comp Insurance
11,900
_ 13,540
12,800_______
740
5.47
TOTAL EXPENDITURE
_ _
422,850
422,850
414,750
(8,100)
(1.92)
PERSONAL SERVICES
-------------- ------ ----------------------
0 ---------------
---------
0
- - ------------
)
-�- - (1.92)
Totals for dept 231 - Leisure Services
--------------------------------------------------------------------------------------
702,250
732,250
690,650
- -
(41,600)
- - - - --
(5.68)
Dept 700 - Debt Service
Expenditure
001-700-571,706 2002 Note Payable -PS bdg
320,300
320,300
334,200
13,900
4.34
001-700-571,708 P/S - Prin - SunTrust - Pumpe
42,800
42,800
43,500
700
1.64
001-700-571,714 PRIN - PD EQUIPMENT
0
6,620
6,620
0
0.00
001-700-571,727 Lease Prin - SCVA Fire Equip_______
26,600_
26,600
_ 27,300
---- -700
____________2.63
TOTAL EXPENDITURE
389,700
396,320
411,620
15,300
3.86
D/S -PRINCIPAL
--------------- ------------------------
389,700
----------------
0
---------------
411,620
15,300
---------------- -
Expenditure
001-700-572,706 2002 Note Payable - PS Bldg
52,300
52,300
38,300
(14,000)
(26.77)
001-700-572,708 P/S - SunTrust - Pumper
5,500
5,500
5,400
(100)
(1.82)
001-700-572,727 Lease Int. -SCVA -Fire Equi
1,600_
1,600 ...
_.... _... __________800_ ----
_--- _---- - ----- 8001 ...
_...
TOTAL EXPENDITURE
59,400
- _
59,400
44,500
(14,900)
(25.08)
D/S - INTEREST
- -------------------- ----------
59,400
-------- ----- ---- -----
59,400
----- ---- ----- ----- --------
44,500
- --- - ---- -- - --
(14,900)
- - - - -
(25.08)
Totals for dept 700 - Debt Service
449,100
455,720
456,120
-
Ise
of 5 0.09
Dept 900 - Interfund Transfers
12
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N'
Agenda Item #3.
APPROPRIATIONS
Dept 210 - Public Works
Expenditure
301-210-663,652 Pathway/Sidewalk Improvements
TOTAL EXPENDITURE
CAPITAL OUTLAY
Totals for dept 210 - Public Works
Dept 910 - Other Financing Sources & Uses
Expenditure
301-910-590,001 Allocate to Fund Balance
TOTAL EXPENDITURE
OTHER FINANCING SOURCES & USES
Totals for dept 910 - Other Financing Sources & Uses
TOTAL APPROPRIATIONS
NET OF REVENUES/APPROPRIATIONS - FUND 301
Fund 303 - Capital Projects Fund
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
303-000-384,001 Proceeds from LOC
TOTAL REVENUE
OTHER FINANCING SOURCES
2018-19
2018-19
2019-20
2019-20
2019-20
20,000
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBERDESCRIPTION
_____________ BUDGET_ ---
- ----------- BUDGET --- ---------
___BUDGET -
_AMT CHANGE
.... - ... _%o CHANGE
-----------------------------------------------------------------------------------
Expenditure
001-900-591,301 Trsf to Capital Imp Fund
0______-
- -______----___- 0------------------
127,100_
127,100 ---------
- -
TOTAL EXPENDITURE
---------------- _______
0
0
127,100
127,100
0.00
INTERFUND TRANSFERS OUT
- - -
0
- - - - ---- - -- -
0 127,100
- ------ --
127,100
- - - - -
0.00
Totals for dept 900 - Interfund Transfers
--------------------------------------------------------------------------------------------------------------------------------
0
0 127,100
127,100
0.00
Dept 950 - Other Nonoperating
127,100
107,100
535.50
------------------------------------------------- - --------------- - ---- - ------------------------0------------------------
Expenditure
001-950-549,391 Bank Charges
11,000
11,000
5,000
(6,000)
(54.55)
001-950-549,395 Credit Card Fees and Charges
0
0
0
31,533
1,000
156,350__________________
1,000
124,817
0.00
395.83
001-950-590,001 Allocate to Fund Balance_
_______________ _
11,000 42,533 162,350
119,817
_
281.70
TOTAL EXPENDITURE
OTHER FINANCING SOURCES & USES
-------------------------------------------------------------------------------------------------------------------------------------
11,000 42,533 162,350
119,817
281.70
Totals for dept 950 - Other Nonoperating
---------------------------------------------------------------------------------------------------------------------------------
11,000 42,533 162,350
119,817
281.70
TOTALAPPROPRIATIONS
---- ---------- ---- ----- --------------------- ---- ---------------- ----- --------- ---- -
13,205,200 12,981,253 13,675,450
---- ----- ---- ---- ------
694,197
--- ------- ----------
5.35
NET OF REVENUES/APPROPRIATIONS -FUND 001
-------------------------- 0 ------
--------------------- �--------------------------0---------------------------0-----------------------0.00
Fund 301 - Capital Improvement Fund
ESTIMATED REVENUES
Dept 900 - Interfund Transfers
Revenue
301-900-381,001 Transfer from General Fund
0
_ __________0______-______-_-_
127,100
- -
_ 127,100 ________-
-
.. 0.00
TOTAL REVENUE
----------------- _____
0
0
127,100
127,100
0.00
TRANSFERS IN
-------------------------------------------------------------------------------------------------------------------------------------
0
0
127,100
127,100
0.00
Totals for dept 900 - Interfund Transfers
----------------------------------------------------------------------------------------------------------------------------
0
0 127,100
127,100
0.00
Dept 990 - Other/Reserve/Contingency
Revenue
301-990-399.999 Appropriate Fund Balance
- -------------- --------- 0 -----
--------- - ---- 20,000 --- -----
20,000
------------------ B ----- -
0
------------- 520,0091 ---
(20,000)
---- --------- LINMI
(100.00)
TOTAL REVENUE
0
OTHER FINANCING SOURCES
----- - --------- ----- ---�---------------20,000
---------------
----- ----- -�- ----------
---- --�20,000)--------------
- --- - ---
100.00)
Totals for dept 990 - Other/Reserve/Contingency
- 0
20,000
- 0
- -- - - -
(20,000)
---------------
(100.00)
TOTAL ESTIMATED REVENUES
----------- ---- ---------------
0
-------- ---------- ----------------------
20,000
----- -------
127,100
---- ----- ------- -----
107,100
--- - - ----
535.50
APPROPRIATIONS
Dept 210 - Public Works
Expenditure
301-210-663,652 Pathway/Sidewalk Improvements
TOTAL EXPENDITURE
CAPITAL OUTLAY
Totals for dept 210 - Public Works
Dept 910 - Other Financing Sources & Uses
Expenditure
301-910-590,001 Allocate to Fund Balance
TOTAL EXPENDITURE
OTHER FINANCING SOURCES & USES
Totals for dept 910 - Other Financing Sources & Uses
TOTAL APPROPRIATIONS
NET OF REVENUES/APPROPRIATIONS - FUND 301
Fund 303 - Capital Projects Fund
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
303-000-384,001 Proceeds from LOC
TOTAL REVENUE
OTHER FINANCING SOURCES
- 3,000,000 - 3,000,000______________-_ 0 X3,000,000)____________-_--(100.001
-------- -----------------
3,000,000 3,000,000 0 (3,000,000) (100.00)
--
-------------------- ----- ---- eaaa_19_of 153------
3,000,000 3,0006000 0 (3,000,0013) (1
20.000
B- --------------
�20,�� - -
- X100.001.
- - - - - -
0
20,000
-
0
(20,000)
(100.00)
----------------------- - - -
20,000
------------------------------------------------------------------
0
(20,000)
(100.00)
- - - - - - -
---------------------------------------------------------------------------
20,000
0
(20,000)
(100.00)
- -
-127,100 ..... ...
- - -0 - -
- 0
- -- -
0
- -127,100
127,100
127,100
0.00
-------------------------------------------------------------------------------------------------------------------
0
0
127,100
127,100
0.00
---------------------------------------------------------------------------------------------------------------------------------------------
0
0
127,100
127,100
0.00
------------ ----------------------------------------------------------------------------------------------------------------------------------
0 20,000
127,100
107,100
535.50
------------------------------------------------- - --------------- - ---- - ------------------------0------------------------
-,
- 3,000,000 - 3,000,000______________-_ 0 X3,000,000)____________-_--(100.001
-------- -----------------
3,000,000 3,000,000 0 (3,000,000) (100.00)
--
-------------------- ----- ---- eaaa_19_of 153------
3,000,000 3,0006000 0 (3,000,0013) (1
13
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "N'
Agenda Item #3.
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER DESCRIPTION3BUDGET BUDGET -----------------------0
Monthly Service Charge
(100.00)
Penalty Charges
401-000-343,308
OTHER WATER SERVICE INCOME
(3,000,000)
Water Conservation & Resource
Dept 990 - Other/Reserve/Contingency
Revenue
303-990-399,999 Appropriate Fund Balance
TOTALREVENUE
OTHER FINANCING SOURCES
Totals for dept 990 - Other/Reserve/Contingency
TOTAL ESTIMATED REVENUES
APPROPRIATIONS
Dept 317 - Recreation Center
Expenditure
303-317-662,600 Buildings
303-317-663,632 Architect & Engineering -Other
TOTAL EXPENDITURE
CAPITAL OUTLAY
Totals for dept 317 - Recreation Center
TOTAL APPROPRIATIONS
NET OF REVENUES/APPROPRIATIONS - FUND 303
Fund 401 - Water Fund
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
401-000-363,101 Martin/Tropic V -Const portion
401-000-369,000 Other Miscellaneous Revenue
TOTAL REVENUE
MISCELLANEOUS REVENUES
Revenue
3,000,000
401-000-343,301
Water Sales
401-000-343,302
Water -Connect Charges
401-000-343,303
WATER -FIRE PROTECTION CHARGES
401-000-343,304
Water Surcharge
401-000-343,306
Monthly Service Charge
401-000-343,307
Penalty Charges
401-000-343,308
OTHER WATER SERVICE INCOME
401-000-343,700
Water Conservation & Resource
TOTALREVENUE
(94.95)
CHARGES FOR SERVICES
Revenue
401-000-369,110 Capital Connect Charge - Cust
401-000-369,111 Capital Connect Charge - Deve
TOTALREVENUE
OTHER FINANCING SOURCES
Totals for dept 000 - GENERAL
Dept 950 - Other Nonoperating
Revenue
401-950-361,100 Interest/Investment Eamings
TOTALREVENUE
UNRESTRICTED INVESTMENT EARNIN
Totals for dept 950 - Other Nonoperating
Dept 990 - Other/Reserve/Contingency
Revenue
401-990-399,999 Appropriate Fund Balance
TOTAL REVENUE
OTHER FINANCING SOURCES
Totals for dept 990 - Other/Reserve/Contingency
-----------------------
L - 50,000 154,000- --- ------------ 104,000 ................ ... 208_00_.
0 50,000 154,000 104,000 208.00
'6 ---------- 50,000 154,000 104,000 208.00
------------------6-6,-66-6 ----------------------
0 0 154,000 104,000 208.00
----------------------------------------------------------------- -
3,000,000 - 3,050,000 - 154,000- - - (2,896,000) - - - (94.95)
3,000,000
3,000,000
0
(3,000,000)
(100.00)
0
50,000
154,000----------------104,000----------------
_A2991
208.00_.
3,000,000
-
3,050,000
154,000
(2,896,000)
(94.95)
----------------------------------------------------------------
3,000,000
- -- --------------------------------------------------------------------3,000,000 3,050,000
- ---------
154,000
- - - - --- - ---------
(2,896,000)
(94.95)
_
- 3,000,000
- - 3,050,000 -
154,000- - --
(2,896,000)- -
- -
- (94.95)
-----------------------------------------
3,000,000 - 3,050,000
154,000
--- - -
(2,896,000)
------------------
(94.95)
0 0
17,800
17,800
26,200
8,400
47.19
9,000
9,000-
-0- -
_A2991
�t 00.00).
- 26,800
- -9.000----------------------
26,800
26,200
(600)
(2.24)
------------------26,800
- - -- ---
26,800
- -- ---- -
26,200
------ -
(600)
- -------
(2.24)
3,087,300
3,087,300
3,657,000
569,700
18.45
17,800
17,800
22,600
4,800
26.97
70,700
70,700
85,200
14,500
20.51
516,600
516,600
583,000
66,400
12.85
1,886,300
1,886,300
1,960,000
73,700
3.91
48,000
48,000
48,000
0
0.00
1,500
1,500
5,000
3,500
233.33
11000-
1,000--
-1,000----------------------0-----
0.00
- - - - - -
5,629,200 5,629,200
-
6,361,800
732,600
13.01
-------------------------------------------------------------------
5,629,200 5,629,200 6,361,800 732,600 13.0
27,100
27,100
0
(27,100)
(100.00)
9,000
9,000-
- -0- - -
- �OOOZ
36,100
-
36,100
- -
0
(36,100)
(100.00)
- - -36,100 - - - 36,100
- -0- - -----------------------
(36,100)
- -- - -
(100.00)
---------------------------------------------------
5,692,100
5,692,100
-----------------------------------
6,388,000
- --- -
695,900
----- -
12.23
60,000
60,000
120,000
60,000------------------100.00_.
-
------------ - -
60,000
-
60,000
120,000
60,000
100.00
----- ----- ---- ---- ------ ---
60,000
-------------- ---- ----- -
60,000
---------- ----------------------------------------------------------------
120,000
60,000
100.00
------------------0,00----------------------60,0
60,000
0----------------------------- -
60,000 120,000
- - -
60,000
- - -
100.00
2,095,750_ 2,14_0,00_0 130,500_ --- ----- _--- L2_009,500j------
-_______ (93.902
2,095,750 2,140,000 130,500 (2,009,500) (93.90)
2,095,750 2,140,000
--,66K,9 ----------------------------
2,095,750 2,140,000
130,500
130,500
14
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A"
Agenda Item #3.
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
- GL NUMBER ------
DESCRIPTION _ _______
---------------- -
-______________BUDGET
BUDGET_________________BUDGET________
-------
7,892,100
AMT CHANGE ________
6,638,500 (1,253,600)
% CHANGE
(15.88)
TOTAL ESTIMATED
TOTAL
REVENUES
7,847,850
APPROPRIATIONS
Dept 241 - Water -Administration
Expenditure
401-241-531,301
Legal Services
15,000
15,000
5,000
(10,000)
(66.67)
0.00
401-241-531,302
Engineering Services
50,000
75,000
75,000
75,000
0
0
0.00
401-241-531,308
Legal fees - Personnel
0
31,100
75,000
32,850
32,900
50
0.15
401-241-532,300
Accounting & Auditing Service
68,415
66,000
(2,415)
(3.53)
401-241-534,300
Other Contractual Services
20,000
2,500
2,200
(300)
(12.00)
401-241-541,300
Communication Services
2,500
15,300
15,300
15,900
600
3.92
401-241-544,304
FEC Lease
45,300
46,055
112,600
66,545
144.49
401-241-545,300
401-241-546,320
Insurance
Computer system maint & suppl
36,300
36,300
46,600
10,300
28.37
401-241-549,300
Other Misc Chgs & Obligations
2,100
1,345
572,900
2,000
590,100
655
17,200
48.70
3.00
401-241-549,301
Admin Mgmt Fees
572,900
800
0
0.00
401-241-549,304
Licenses, Fees & Permits
800
800
0
2,500
2,500
401-241-551,300
Office Supplies & Equipment
0
--------------------------------------------
791,300
----------------------------
941,465
------------------
1,026,600
___
85,135
____________0.00
9.04
TOTAL EXPENDITURE
- - - 791,300 ------------------941,465 ---
-
1,026,600
----- --
85,135
------
9.04
OPERATING EXPENDITURES/EXPENSE
Expenditure
401-241-512,100
Regular Salaries & Wages
319,700
272,320
329,100
56,780
100
20.85
5.41
401-241-515,103
Bonus Pay Plan
1,850
1,850
0
1,950
850
850
0.00
401-241-515,107
Part-time Salaries
0
1,500
5,250
2,650
(2,600)
(49.52)
401-241-515,108
Auto Allowance
900
900
1,100
200
22.22
401-241-515,120
Cell phone allowance
0
1,500
0
(1,500)
(100.00)
401-241-515,125
Other Allowances
2,500
10,227
5,000
(5,227)
(51.11)
401-241-516,100
Compensated Absences
19,900
15,470
21,100
5,630
36.39
401-241-521,101
FICA Taxes
4,700
4,700
4,850
150
3.19
401-241-521,102
Medicare Taxes
35,900
21,625
35,750
14,125
65.32
401-241-522,102
VOT Pension Contributions
44,500
25,590
47,850
22,260
86.99
401-241-523,101
Life/Health Insurance
8,800
12,080
4,150
(7,930)
(65.65)
401-241-524,100
Workers' Comp Insurance
0
aq?0 l----------------0.0
100)
401-241-526.104
ICMA-Def Comp Plan---------------
------- 0-------
440,250
- _3,025 - --------- ----------------------
374,537 454,350
79,813
21.31
TOTAL EXPENDITURE
----------------- ----- ---- ----- - ----- ----- ---- ----- ----- --------
440,250 374,537 454,350
---------- - --- ---- ---------
79,813
- - - -
21.31
PERSONAL SERVICES
----- --------------------------------------------------------------------------
------------------------ ---------------
1,231,550 1,316,002
1,480,950
164,948
12.53
Totals for dept 241
- Water -Administration
Dept 242 - Water - Production
Expenditure
401-242-531,342
Water Analysis & Sampling
33,000
33,000
42,000
9,000
27.27
0.00
401-242-540,300
Travel & Per Diem
2,200
2,200
22,000
2,200
18,000
0
(4,000)
(18.18)
401-242-541,300
Communication Services
22,000
3,300
3,300
2,000
(1,300)
(39.39)
401-242-541,301
Postage
385,000
385,000
417,800
32,800
8.52
401-242-543,300
Utility Services
8,800
8,800
2,450
(6,350)
(72.16)
401-242-544,301
Operating Leases
8,800
13,800
8,800
(5,000)
(36.23)
401-242-546,302
Vehicle Repair & Maintenance
66,000
60,250
45,000
(15,250)
(25.31)
401-242-546,303
Building Repair & Maint
33,000
33,000
33,000
0
0.00
401-242-546,309
Landscape & Irrigation Maint
0
0
0.00
401-242-546,310
Equipment Repair & Maint
71,500
86,900
0
138,931
140,000
1,069
0.77
401-242-546,342
Water System Maintenance
3,100
3,100
4,500
1,400
45.16
401-242-547,300
Printing & Binding
5,200
5,200
5,200
0
0.00
401-242-549,300
Other Misc Chgs & Obligations
30,900
30,900
23,500
(7,400)
(23.95)
401-242-549,304
Licenses, Fees &Permits
7,300
6,900
(400)
(5.48)
401-242-551,300
Office Supplies & Equipment
7,300
4,200
4,200
0
0.00
401-242-552,301
Gas & Oil
4,200
5,700
6,450
5,700
(750)
(11.63)
401-242-552,302
Small Tools and Equipment
7,300
7,300
0
0.00
401-242-552,303
Diesel Fuel
7,300
4,200
4,200
4,200
0
0.00
401-242-552,305
Uniforms
30,000
30,000
10,000
(20,000)
(66.67)
401-242-552,341
Water Purchases
196,000
203,360
196,000
(7,360)
(3.62)
401-242-552,342
Water Chemicals
30,000
30,000
25,000
(5,000)
(16.67)
401-242-552,343
Laboratory Supplies
2,100
2,100
2,000
(100)
(4.76)
401-242-554,300
Books, Pub[, Subs & Membershi
6,200
6,200
5,850_____________________�350�
401-242-554,301 Personnel Training
_ _
1,052,700
_ _ _
1,040,591
_
1,011,600 (28,991)
(2.79)
TOTAL EXPENDITURE
OPERATING EXPENDITURES/EXPENSE
_______
1,052,700
------------------ ---------------------------
1,040,591 1,011,600- (28,991)
(2.79)
Expenditure
401-242-512,100
Regular Salaries & Wages
596,900
570,492
614,700
20,000
44,208
(5,000)
7.75
(20.00)
401-242-514,100
Overtime
25,000
25,000
7,500
8,000
500
6.67
401-242-515,101
401-242-515,102
Holiday Pay
Standby Pay
7,500
10,300
10,300
9,500
Rwe
21 of 1537.77)
500
500
500
0.00
401-242-515,103
Bonus Pay Plan
1,000
1,000
1,100
100
10.00
401-242-515,106
Clothing & Boot Allowance
15
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A"
Agenda Item #3.
PERSONAL SERVICES
Totals for dept 242 - Water - Production
Dept 243 - Water -Distribution
Expenditure
2018-19
2018-19
2019-20
2019-20
2019-20
401-243-540,300
Travel & Per Diem
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER DESCRIPTION
- - - - -
---------------------- BUDGET - __BUDGET _
________BUDGET
5,000
_ AMT CHANGE
0
_ _ __%o CHANGE
0.00
- - -
401-242-516,100
Compensated Absences
5,000
39,000
5,000
39,000
39,900
900
2.31
401-242-521,101
FICA Taxes
9,200
9,200
9,350
150
1.63
401-242-521,102
Medicare Taxes
7,200
7,200
11,800
4,600
63.89
401-242-522,101
FRS Contributions
58,400
58,400
58,200
(200)
(0.34)
401-242-522,102
VOT Pension Contributions
141,600
141,600
134,150
(7,450)
(5.26)
401-242-523,101
Life/Health Insurance
17,700
23,906
23,900
10,200
- --------- _L0.031
401-242-524,100
Workers' Comp Insurance
__ __ -
919,300
899,098
-----------------
936,100
-____----
37,002
4.12
TOTAL EXPENDITURE
13,000
13,000
0
0.00
3,100
PERSONAL SERVICES
Totals for dept 242 - Water - Production
Dept 243 - Water -Distribution
Expenditure
401-243-512,100
401-243-526,103
Education Reimbursement Prgm
401-243-534,300
Other Contractual Services
401-243-540,300
Travel & Per Diem
401-243-541,300
Communication Services
401-243-541,301
POSTAGE
401-243-544,301
Operating Leases
401-243-546,301
Office Equip/Repair & Maint
401-243-546,302
Vehicle Repair & Maintenance
401-243-546,303
Building Repair & Maint
401-243-546,309
Landscape & Irrigation Maint
401-243-546,310
Equipment Repair & Maint
401-243-546,342
Water System Maintenance
401-243-547,300
Printing & Binding
401-243-549,300
Other Misc Chgs & Obligations
401-243-549,304
Licenses, Fees & Permits
401-243-551,300
Office Supplies & Equipment
401-243-552,301
Gas & Oil
401-243-552,302
Small Tools and Equipment
401-243-552,305
Uniforms
401-243-554,301
Personnel Training
TOTAL EXPENDITURE
OPERATING EXPENDITURES/EXPENSE
Expenditure
401-243-664,600 Mach/Equipment
TOTAL EXPENDITURE
CAPITAL OUTLAY
Expenditure
Expenditure
401-243-512,100
Regular Salaries & Wages
401-243-514,100
Overtime
401-243-515,102
Standby Pay
401-243-515,103
Bonus Pay Plan
401-243-515,106
Clothing & Boot Allowance
401-243-516,100
Compensated Absences
401-243-521,101
FICA Taxes
401-243-521,102
Medicare Taxes
401-243-522,101
FRS Contributions
401-243-522,102
VOT Pension Contributions
401-243-523,101
Life/Health Insurance
401-243-524,100
Workers' Comp Insurance
TOTAL EXPENDITURE
PERSONAL SERVICES
Totals for dept 243 - Water -Distribution
Dept 411 - Renewal & Replacement
Expenditure
37,002
401-411-531.302
Engineering Services
401-411-546,604
R & M - Pump and Motor Rehab
401-411-546,605
R&M - Well Rehabilitation
401-411-546,607
R&M - Water Mains
401-411-549,671
Misc. Renewal & Replacement
401-411-552,601
Meters, Valves & Hydrants
TOTAL EXPENDITURE
OPERATING EXPENDITURES/EXPENSE
Expenditure
401-411-663.671 Misc. Renewel and Replacement
4011111-664,600 Mach/Equipment
4011411-664,601 Computer Equipment
- -------- - -
919,300
- - ---- ---- - - ------ -
899,098 936,100
37,002
4.12
1,972,000
-----------------------------------------------------------------
1,939,689 1,947,700
8,011
0. 41
0
0
3,000
3,000
0.00
0
0
15,000
15,000
0.00
600
2,500
2,200
(300)
(12.00)
14,500
12,800
12,800
0
0.00
24,800
24,800
30,000
5,200
20.97
4,300
2,600
1,400
(1,200)
(46.15)
1,600
0
0
0
0.00
10,300
10,300
15,000
4,700
45.63
5,200
5,200
6,000
800
15.38
2,100
2,100
1,500
(600)
(28.57)
5,200
10,200
15,000
4,800
47.06
46,400
43,530
46,400
2,870
6.59
15,000
13,000
13,000
0
0.00
3,100
3,100
3,100
0
0.00
1,900
1,900
1,900
0
0.00
2,100
4,100
2,100
(2,000)
(48.78)
10,300
10,300
9,500
(800)
(7.77)
5,200
5,200
5,200
0
0.00
3,200
3,200
3,500
300
9.38
3,100
2,800-------------------
3,100 - -
- -300-----------------
10.71
------------ - -
158,900
- - -
157,630
189,700
32,070
20.35
----------------- ------------
1588,,900900
----------------------------------------------------------------------------------------------------
157,630
189,700
32,070
20. 35
0
7,937
- ---------------B----------------
------------ -------0 - -- -- 7,937
0
(7,937)
(100.00)
---- - ---- ---- ---- - ---- --- --- - - - - -
0 7,937 -
- - - - -----
- 0
-- -
(7,937)
- -- -
(100.00)
494,600
477,085
497,750
20,665
4.33
10,000
10,000
10,000
0
0.00
24,500
24,500
25,250
750
3.06
1,250
1,250
1,000
(250)
(20.00)
850
850
700
(150)
(17.65)
5,000
5,000
5,000
0
0.00
32,700
32,700
32,900
200
0.61
7,700
7,700
7,700
0
0.00
19,800
19,800
12,900
(6,900)
(34.85)
37,400
37,400
44,950
7,550
20.19
112,900
112,900
112,300
(600)
(0.53)
15,215----------------
15,400- - -
- -185
-12,700
------------ -
759,400
- -
744,400
765,850
21,450
2.88
--------------------------------------------- --------------------------------------------------------------------------
759,400 744,400 765,850
21,450
2• 88
--------------- -----------------------------------------------------------------------------------------------------
918,300 909,967 955,550
45,583
5.01
150,000
140,000
38,000
(102,000)
(72.86)
25,800
25,800
20,000
(5,800)
(22.48)
51,500
63,609
65,000
1,391
2.19
0
0
288,000
288,000
0.00
1,840,000
1,830,000
150,000
(1,680,000)
(91.80)
7_4,23_3
750,000_ -________-
-- ---7________-
910.33 .
_204,000 _ _
- - - 2,271,300 - 2,133,642 1,311,000
(822,642)
(38.56)
- - - 2,271,300
- - 2,133,642 - - - 1,311,000- - - - -
------ --- -
(822,642)
- - - - -
(38.56)
0
0
70,000
Re 22
of 1530.00
0
118,000
298,000
180,00
152.54
9,100
14,200
13,000
(1,200)
(8.45)
16
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Agenda Item #3.
2018-19
ORIGINAL
GL NUMBER DEc
---------------------------------
401-411-664,607 Equ
TOTAL EXPENDITURE
CAPITAL OUTLAY
Totals for dept 411 - Renewal & Replacement
Dept 700 - Debt Service
Expenditure
401-700-571,705 Prin - 2004 Water N/P BOA
401-700-571,720 Prin - 2008 Water Utility Not
TOTAL EXPENDITURE
D/S - PRINCIPAL
Expenditure
401-700-572,705 Int - 2004 Water N/P BOA
401-700-572,720 Int - 2008 Water Utility Note
401-700-573,700 Other Debt Service Costs
TOTAL EXPENDITURE
D/S - INTEREST
Totals for dept 700 - Debt Service
Dept 950 - Other Nonoperating
Expenditure
401-950-559,301 Budgeted Depreciation (netted
TOTAL EXPENDITURE
OPERATING EXPENDITURES/EXPENSE
Expenditure
401-950-549,391 Bank Charges
401-950-549,395 Credit Card Fees and Charges
401-950-592,100 LEGAL SETTLEMENT
TOTAL EXPENDITURE
OTHER FINANCING SOURCES & USES
Totals for dept 950 - Other Nonoperating
TOTAL APPROPRIATIONS
NET OF REVENUES/APPROPRIATIONS - FUND 401
Fund 402 - Refuse & Recycling
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
402-000-343,400 Refuse / Recycling Fees
TOTAL REVENUE
CHARGES FOR SERVICES
Totals for dept 000 - GENERAL
Dept 950 - Other Nonoperating
Revenue
402-950-361,100 Interest/Investment Earnings
TOTAL REVENUE
UNRESTRICTED INVESTMENT EARNIN
Totals for dept 950 - Other Nonoperating
Dept 990 - Other/Reserve/Contingency
Revenue
402-990-399,999 Appropriate Fund Balance
TOTAL REVENUE
OTHER FINANCING SOURCES
Totals for dept 990 - Other/Reserve/Contingency
TOTAL ESTIMATED REVENUES
APPROPRIATIONS
2018-19 2019-20
AMENDED RECOMMENDED
BUDGET BUDGET
Exhibit "N'
2019-20 2019-20
RECOMMENDED RECOMMENDED
AMT CHANGE % CHANGE
59,100
182,200
381,000
198,800
109.11
-----------------------------------------------------------------------------------------------------------------------------------
59,100
182,200
381,000
198,800
109.11
2,330,400
- 2,315,842
- - 1,692,000 -
------------------------
(623,842)
(26.94)
39,000
39,000
41,000
2,000
5.13
336,300
2,000
-347,500 -
- 11,200 -
----------3-33
- -
375,300
- -336,300
375,300
388,500
13,200
3.52
----------------------------------------------------------------------------------------------------------------------------------
375,300
375,300
388,500
13,200
3.52
6,800
6,800
3,700
(3,100)
(45.59)
135,000
135,000
122,600
(12,400)
(9.19)
22,50022,500
-
_22,500
- ---- ... -__0 ..........
.... _.... _0.00
- 164,300
164,300
148,800
(15,500)
(9.43)
- 164,300 -
- - 164,300
- 148,800 -
- --------------------------
- - (15,500)
(9.43)
----------- ----- ----------------
539,600 -
- - 539,600 -
- 537,300-
- - (2,300) -
-- -- -
- - (0.43)
825,000
--825,000--
-0- -
- 1825,x.---------------(100.001
825,000 825,000 0 (825,000) (100.00)
- 825,000 - 825,000 - - -0 - - (825,000) - (100.00)
11,000 11,000 5,000 (6,000) (54.55)
20,000 20,000 20,000 0 0.00
- - - -15,000 - �- - --L5,0Q--)... -... -.... -...
31,000 46,000 25,000 (21,000) (45.65)
31,000 46,000 25,000 (21,000) (45.65)
- - - 856,000 - - - 871,000 - - - 25,000- - (846,000)- - - - (97.13)
-------------7,847,850 ----------- ----- ---------------- ----- --- - ---(
100 6,638,500 1,253,600)-- - - (15.88)
0 0 0 0
484,000
484,000
484,000 .................
-... ..... 0 ---- ---------- -------- 0_QO
-
484,000
484,000
484,000
0 0.00
-------------------------------------------------------------------------------------------------------------------------
484,000
484,000
484,000
0 0.00
------------------------------------------------------------------------------------------------------------------------------
484,000
484,000
484,000
0 0.00
2,000
- 2.000 -
- - -2,000 -
----- ---- 0 ---- - --- --------- --0.00_.
---------------
2,000
2,000
2,000
0 0.00
- - - ------------------------------------------------------------------------------------------------------------
2,000
2,000
2,000
0 0.00
-------------------------------------------------------------------------------------------------------------------------------------------------
2,000
2,000
2,000
0 0.00
0-
0
11,100
- 11,100 - - - ---0.00 -
-
-------------------- -
0
- - -
0
- - -
11,100
11,100 0.00
----------------------------------------------------------------------------------------------------------------------------------
0
0
11,100
11,100 0.00
-----------------------------------------------------------------------------------------------------------------------------------
0
0
11,100
11,100 0.00
--------------------------------------------------------------------------------------------------------------------------------
486,000
486,000
497,100
11,100 2.28
Page 23 of 153
17
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA Exhibit "A"
Agenda Item #3.
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER DESCRIPTION ___---___-__________________________________-___-------BUDGET
- -
- - - BUDGET --------------------------------------------------------------------------------
BUDGET
BUDGET
AMT CHANGE
% CHANGE
- - - -
Dept 245 - Refuse and Recycling
Expenditure
402-245-543,302 Solid Waste/Residential
232,200
232,200
240,300
8,100
3.49
402-245-543,303 Recycling/Residential
107,100
107,100
110,800
3,700
3.45
402-245-543,304 Yard Waste/Residential
132,400
132,400
137,000
4,600
3.47
402-245-549,300 Other Misc Chgs & Obligations
600
600
600
0
0.00
402-245-549,301 Admin Mgmt Fees
8,100
-8,100
-8,400-------------------------300------------------
3.70_
TOTAL EXPENDITURE
480,400
480,400
497,100
16,700
3.48
OPERATING EXPENDITURES/EXPENSE
---------------------------------------------------------------------------------------------------------------------------------------------
480,400
480,400
497,100
16,700
3.48
Totals for dept 245 - Refuse and Recycling
-----------------------------------------------------------------------------------------------------------------------------
480,400
480,400
497,100
16,700
3.48
Dept 950 - Other Nonoperating
Expenditure
402-950-590,001 Allocate to Fund Balance
5,600_
5,600 ----------
________________0_ ---------------
�600Z ----
TOTAL EXPENDITURE
_ _ _ -----------
5,600
5,600
0
(5,600)
(100.00)
OTHER FINANCING SOURCES & USES
------------------------------------------------------------------
_ 5,600
5,600
0
-- -
(5,600)
- - - - -
(100.00)
Totals for dept 950 - Other Nonoperating
----------------------------------------------------------------------------------------------------------------------------
5,600
5,600
0
(5,600)
(100.00)
TOTALAPPROPRIATIONS
----------- ---- ---- ----- ---- ----
486,000
---------- ---------- -
486,000
--------- ---------------- ---
497,100
---------- ---- ----- ----
11,100
--------------- ----------
2.28
NET OF REVENUES/APPROPRIATIONS - FUND 402
--------------------------------------------------------------------------------------------------------------------------
0
0
0
0
0.00
Fund 403 - Stormwater Utility
ESTIMATED REVENUES
Dept 000 - GENERAL
Revenue
403-000-343,901 Storm Water Utility Fees
394,000_
_ 394,000
_ 457,700
63,700 .....
......... _..... 16.17
TOTAL REVENUE
_ _ -
394,000
394,000
457,700
63,700
16.17
CHARGES FOR SERVICES
----------------------------------------------------------------------------------------------------------------------------
394,000
394,000
457,700
63,700
16.17
Totals for dept 000 - GENERAL
--------------------------------------------------------------------------------------------------------------------------------------
394,000
394,000
457,700
63,700
16.17
Dept 950 - Other Nonoperating
Revenue
403-950-361,100 Interest/Investment Earnings
-__8,000_ -
_ _ 8,000 _
- _ 22,500_
- _ 14,500_
181.25
TOTAL REVENUE
_ _
8,000
8,000
22,500
14,500
181.25
UNRESTRICTED INVESTMENT EARNIN
------------------------------------------------------------------------------------------------------------------------
8,000
8,000
22,500
14,500
181.25
Totals for dept 950 - Other Nonoperating
- 8,000
- 8,000
22,500
- 14,500
- 181.25
Dept 990 - Other/Reserve/Contingency
Revenue
403-990-399,999 Appropriate Fund Balance
-56,600_ _
104,950
_ _ 164,050_
59,100 ----
TOTAL REVENUE
_ _
56,600
104,950
164,050
59,100
56.31
OTHER FINANCING SOURCES
56,600
104,950
164,050
59,100
56.31
Totals for dept 990 - Other/Reserve/Contingency
----------------------------------------------------------------------------
56,600
104,950
164,050
- - - ------------------------------
59,100
56.31
TOTAL ESTIMATED REVENUES
458,600
- 506,950
644,250
137,300
- 27.08
APPROPRIATIONS
Dept 250 - Storm Water Utilities
Expenditure
403-250-531,302 Engineering Services
10,000
10,000
15,000
5,000
50.00
403-250-532,300 Accounting & Auditing Service
4,400
4,645
4,600
(45)
(0.97)
403-250-534,300 Other Contractual Services
5,000
53,105
5,000
(48,105)
(90.58)
403-250-540,300 Travel & Per Diem
500
500
0
(500)
(100.00)
403-250-541,300 Communication Services
4,000
4,000
4,000
0
0.00
403-250-541,301 Postage
500
500
0
(500)
(100.00)
403-250-545,300 Insurance
500
920
0
(920)
(100.00)
403-250-546,302 Vehicle Repair & Maintenance
2,000
2,000
2,000
0
0.00
403-250-546,303 Building Repair & Maint
1,000
1,000
0
(1,000)
(100.00)
403-250-546,308 Drainage Maintenance
42,000
30,267
45,000
14,733
48.68
403-250-546,310 Equipment Repair & Maint
3,600
3,600
5,000
1,400
38.89
403-250-546,320 Computer system maint & suppl
1,400
1,400
0
(1,400)
(100.00)
403-250-549,300 Other Misc Chgs & Obligations
2,000
1,580
4,000
2,420
153.16
403-250-549,301 Admin Mgmt Fees
13,700
13,700
14,200
500
3.65
403-250-549,304 Licenses, Fees & Permits
5,000
5,000
5,000
0
0.00
403-250-551,300 Office Supplies & Equipment
1,000
1,000
0
R"e
24 of 153o.00)
403-250-552,301 Gas & Oil
1,500
1,500
1,500
0.00
403-250-552,302 Small Tools and Equipment
5,000
5,000
5,000
0
0.00
18
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "A"
Agenda Item #3.
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED RECOMMENDED
RECOMMENDED RECOMMENDED
GL NUMBER DESCRIPTION
BUDGET
BUDGET _
- --- ---------------------------------
BUDGET
AMT CHANGE
--------------------------------100.00
% CHANGE
-----------------------------------------cationProgram--------------------------------- - - - - -
403-250-554,100 Public Education Program 500
500
1,000
500
100.00
403-250-554,301 Personnel Training_
1,000_ 1,000
_ 104,600 - 141,217
1,000 -
112,300
_ 0
(28,917)
0.00
(20.48)
TOTAL EXPENDITURE
OPERATING EXPENDITURES/EXPENSE
- 104,600 -
----------------------------------------------------
141,217 112,300
(28,917)
(20.48)
Expenditure
403-250-664,600 Mach/Equipment
0 ----------------------
__ 0--_______-_________22,000
_22,000____------___________0.00
- -
TOTAL EXPENDITURE
-------------------------
0
0
22,000
22,000
0.00
CAPITAL OUTLAY
-----------------------------------------------------------------------------------------------------------------------
0 0
22,000
22,000
0.00
Expenditure
403-250-512,100 Regular Salaries & Wages
82,500
81,910
86,000
4,090
4.99
403-250-514,100 Overtime
1,000
0
1,000
1,000
0.00
403-250-515,103 Bonus Pay Plan
100
100
100
0
0.00
0.00
403-250-515,106 Clothing & Boot Allowance
200
200
200
0
0
(800)
(100.00)
403-250-515,108 Auto Allowance
800
5,300
800
5,300
5,600
300
5.66
403-250-521,101 FICA Taxes
1,300
1,300
1,250
(50)
(3.85)
403-250-521,102 Medicare Taxes
403-250-522,102 VOT Pension Contributions
9,300
9,300
9,350
50
0.54
403-250-523,101 Life/Health Insurance
16,200
16,200
18,000
1,800
11.11
403-250-524,100 Workers' Comp Insurance
4,300_
- ___-- 5,890 ---____--
3,450____________________(2,44______
TOTAL EXPENDITURE
- -- -
121,000
121,000
124,950
3,950
3.26
PERSONAL SERVICES
-------------------------------------------------------------------------------------------------------------------------
121,000 121,000
124,950
3,950
3.26
Totals for dept 250 - Storm Water Utilities
-------------- - - - - - - - ------------------
225,600 262,217
- -
259,250
- - --- 7 --------
(2,967)
- - -
(1.13)
Dept 411 - Renewal & Replacement
Expenditure
403-411-531,302 Engineering Services
25,000
23,000
50,000
27,000
117.39
403-411-546,308 Drainage Maintenance
100,000 113,733 ----
_250,000
_ 136,267 .... _... -
-
119.81
TOTAL EXPENDITURE
------------------------------------------------------
125,000
136,733
300,000
163,267
119.41
OPERATING EXPENDITURES/EXPENSE
-------------------------------------------------------------------------------------------------------------------------------
125,000 136,733
300,000
163,267
119.41
Totals for dept 411 - Renewal & Replacement
----------------------------------------------------------------------------------------------------------------------------------------
125,000
136,733
300,000
163,267
119.41
Dept 950 - Other Nonoperating
Expenditure
403-950-559,301 Budgeted Depreciation (netted
108_000_
108.000
TOTAL EXPENDITURE
_ _ _
108,000
108,000
85,000
(23,000)
(21.30)
OPERATING EXPENDITURES/EXPENSE
- -------------------------------------------------------------------------------------
108,000
108,000
85,000
(23,000)
(21.30)
Totals for dept 950 - Other Nonoperating
--------------- -----------------
108,000
--------- - ---- ---- -----
108,000
---
85,000
- - --- -
(23,000)
-
(21.30)
TOTAL APPROPRIATIONS
- - ------ ---- ---- ----
458,600
---- ----- ---- ----- ----- ---- -----
506,950
----- -------
644,250
- --- ---------- ---------- - --- --
137,300
- - -
27.08
NET OF REVENUES/APPROPRIATIONS - FUND 403
------------------------ -
0
- - - - - - - -
0
-- ---
0
- - ------------ -
0
- - -
0.00
Fund 605 - Special Law Enforcement
ESTIMATED REVENUES
Dept 990 - Other/Reserve/Contingency
Revenue
605-990-399,999 Appropriate Fund Balance
0_ _
32.652 ... _.... _......... - .... _4
�32�652Z--- _---
TOTAL REVENUE
_--- _--------- ----------
0
32,652
0
(32,652)
(100.00)
OTHER FINANCING SOURCES
-------- --- ----------- ---- -----
_ - 0 32,652
---- --------
0
---- - ---- - --- - -- ----------
(32,652)
--
(100.00)
Totals for dept 990 - Other/Reserve/Contingency
--------------- - --- --- ---------------
�
-------- --- -
32,652
-----------------------
---- -- 0
- - -- -
(32,652)
- - -
(100.00)
TOTAL ESTIMATED REVENUES
0
32,652
- -
0
- - - - - -
(32,652)
------- ----
(100.00)
APPROPRIATIONS
Dept 171 - Police
Expenditure
605-171-540,300 Travel& Per Diem
0
8,782
0
(8,782)
(100.00)
605-171-549,300 Other Misc Chgs & Obligations
0
500
0
0
(500)
(17,470)
(100.00)
(100.00)
605-171-552,302 Small Tools and Equipment
0
17,470
(1,7091______
605-171-554,301 Personnel Training
0 ____________________1,700 ______ _______
-------------------------
0 28,452 -
_____0 _________
0
-------
- (28,452)
(100.00)
TOTAL EXPENDITURE
OPERATING EXPENDITURES/EXPENSE
- - - 0�
28,452 - - -
0
- - (28,452) - (100.00)
Page 25 of 153
Expenditure
605-171-664.600 Mach/Equipment
---------------------- L--------------------
4.200----------------------------B--------------------(4
200
(100.00).
Page 26 of 153
19
08/30/2019 BUDGET REPORT FOR VILLAGE OF TEQUESTA
Exhibit "N'
Agenda Item #3.
2018-19
2018-19
2019-20
2019-20
2019-20
ORIGINAL
AMENDED
RECOMMENDED
RECOMMENDED
RECOMMENDED
GL NUMBER DESCRIPTION_
BUDGET
BUDGET
--------------------------
BUDGET
----
AMT CHANGE
— — — — — ------------------
% CHANGE
-
_ _ _
TOTAL EXPENDITURE
— --------------------
0
------------------ 4,200
0
0
(4,200)
(1000.00).00)
CAPITAL OUTLAY
--------------------------------------------------------------------------------------------------------------
— 0
4,200
0
(4,200)
(100.00)
Totals for dept 171 - Police
----------------------------------------------------------------------------------------------------------------------------------
0
32,652
0
(32,652)
(100.00)
TOTAL APPROPRIATIONS
— --------- —
0
-------- — ---- — ---------------
32,652
— --------- — -------------
0
— --- — ---- — ---------------------
(32,652)
— --- — --- — ---
(100.00)
NET OF REVENUES/APPROPRIATIONS - FUND 605
--------------------------------------------------------------------------------------------------------------------------------------------
0
0
0
0
0.00
ESTIMATED REVENUES - ALL FUNDS
24,997,650
24,968,955
21,736,400
0
0.00
APPROPRIATIONS - ALL FUNDS
—24,997,650_
24,9.68,955 _
2.1,7_36_,400
— _ 0
_ _ 0.00
NET OF REVENUES/APPROPRIATIONS - ALL FUNDS
0
0
0
Page 26 of 153
J
CL
BUDGET SUMMARY
Village of Tequesta - Fiscal Year 2019-2020
3
W
*THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE VILLAGE OF TEQUESTA ARE 5.2%
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES.
General fund 6.629
ESTIMATED REVENUES
GENERAL
CAPITAL CAPITAL WATER
REFUSE &
STORMWATER
SPECIAL LAW
TOTAL ALL
FUND
IMPROVEMENT PROJECTS UTILITY
RECYCLING
UTILITY
ENFORCEMENT
FUNDS
Taxes: Millage Per $1000
6.629
7,462,400
7,482,400
Sales and Use Taxes
1,547,900
1,547,900
Franchise Fees
460,000
460,000
Licenses and Permits
737,100
737,100
Intergovernmental Revenues
888,300
888,300
Charges for Services
1,410,950
6,361,800
484,000
457,700
8,714,450
Miscellaneous Revenues
293,350
26,200
319,550
Intragovernmental Services
725,450
725,450
Unrestricted Investment Earnings
115,000
120,000
2,000
22,500
259,500
Other Financing Sources
15,000
15,000
TOTAL SOURCES
$13,675,450
$0 $0 $6,508,000
$486,000
$480,200
$0
$21,149,650
Transfers In
$127,100
127,100
Fund Balances/Reserves/Net Assets
$154,000 $130,500
$11,100
$164,050
459,650
TOTAL REVENUES, TRANSFERS & BALANCES
$13,675,450
$127,100 $154,000 $6,638,500
$497,100
$644,250
$0
$21,736,400
EXPENDITURES
General Government
2,398,850
2,398,850
Public Safety
8,431,880
8,431,880
Physical Environment
6,076,200
497,100
559,250
7,132,550
Transportation
1,408,500
1,408,500
Leisure Services
690,650
154,000
844,650
Debt Service
456,120
537,300
993,420
Other Financing Uses
6,000
25,000
85,000
116,000
TOTAL EXPENDITURES
$13,392,000
$0 $154,000 $6,638,500
$497,100
$644,250
$0
$21,325,850
Transfers Out
$127,100
127,100
Fund Balances/Reserves/Net Assets
$156,350
$127,100
283,450
TOTAbAPPROPRIATED EXPENDITURES
$135675,450
$127,100 $154,000 $6,638,500
$497,100
$644,250
$0
$21,736,400
T FERS,RESERVES & BALANCES
The tdhtative, adopted, and / or final budgets are on file in the office of the above referenced taxing authority as a public record.
Agenda Item #3.
THE VILLAGE OF TEQUESTA, FLORIDA
PROPOSED ANNUAL BUDGET
FISCAL YEAR 2019/2020
Page 28 of 153
Agenda Item N.
This Page Intentionally Left Blank
Page 29 of 153
Agenda Item #3.
TABLE OF CONTENTS
Contents
Page
The Village of Tequesta at a Glance
02
Introductory Section
19
The Property Values and Ad Valorem Taxes
31
Proposed FY2020 Budget Summaries
All Funds
40
Governmental Funds
46
Proprietary Funds
51
Proposed FY2020 Budget Detail
Governmental Funds
55
Proprietary Funds
96
Capital
105
Glossary
109
Page 30 of 153
Agenda Item #3.
THE VILLAGE OF TEQUESTA AT A GLANCE
Page 31 of 153
Agenda Item #3.
THE VILLAGE OF TEQUESTA'S LOCATION IN FLORIDA
Incorporated in the State of Florida in 1957 and located in the northeast corner of Palm Beach
County, the Village of Tequesta has been a picturesque, family -orientated, community for more than
fifty years. It is nearly two square miles, has six parks and wonderful residents who make it a
pleasure to live and work here.
opyrlght 2005
digital-topo-mapsxom
Page 32 of 153
Agenda Item #3.
YOUR VILLAGE COUNCIL
The Council consists of five Council Members. Two (2) Council Members are elected in odd years
and three (3) Council Members are elected in even years. The Village Council appoints a Mayor and
a Vice Mayor at the first meeting subsequent to the date of the annual election of Village Council
Members.
From Left to Right: Councilmember Kyle Stone, Vice Mayor Kristi Johnson, Mayor Abby Brennan,
Councilmember Laurie Brandon, and Councilmember Vince Arena.
CONTACT US (Z
You can contact the Village Council using the Village's website, www.tequesta.org, or you can use
their individual e-mail addresses.
Mayor Abby Brennan
Vice Mayor Kristi Johnson
Councilmember Vince Arena
Councilmember Laurie Brandon
Councilmember Kyle Stone
abrennan@tequesta.or
kiohnson@tequesta.org
varena@tequesta.org
lbrandon@tequesta.or�
kstone@tequesta.org
Page 33 of 153
Agenda Item #3.
To contact the Village Council by phone please contact the
Administration Office at 561-768-0460.
www.Tequesta.org
In addition to contacting the Village Council, did you know that you can use the Village's website to:
• Keep up to date with the latest news affecting the Village
• Access electronic notifications
• Access emergency alerts
• Access hurricane information
• Access public records
• View dates and times of upcoming meetings and workshops
• View the Village's Code of Ordinances
• View Council Procedures
• View Council Member Bios
• View annual Budgets and Comprehensive Annual Financial Reports (CAFRs)
• View the Village's Business Directory
• View current bid requests and requests for proposals (RFPs)
• View the Village's newsletter, Smoke Signals
• Apply for a business license
• Apply for a job
• Apply for a permit
• Contact Council
• Contact Staff
• Pay your water bill
• Report a concern
• Reserve a park or a pavilion
• Sign up to receive electronic notifications
• Submit "Fix it" forms
• Submit records requests
• Volunteer
Page 34 of 153
Agenda Item #3.
V1\VAl\1L{A 11V1\ Vll{1{\1
Village
Executive
Assistant
Human
Resources
Village Refuse&
l Clerk/PIO Recycling
Finance
Debt Service
Community
Other Sources
Development
& Uses
General
Government
Manager 1"'— I.T.
Village Village Council
Residents
Police
Village
Attorney
Building Code
Compliance
Fire Rescue
Public Works
Parks &
Recreation
Water
Utilities
` StormUvater
Page 35 of 153
Agenda Item #3.
Demographic and Economic Statistics
Incorporated June 4, 1957
V . Y
Village Council -Manager Form of Government
2 Council members are elected in odd years,
3 Council Members are elected in even years
1 (L
W � �
The Village of Tequesta held its first election on March 15, 1960
6Number of voters that voted at the March 15, 1960 election: 6
t
With approximately 6,100 residents, 0.03% of the population
of the State of Florida lives in Tequesta (est. US Census Bureau)
F-11IThere are approximately 2,900 households in The Village of Tequesta with an average
household size of 2.03 (est. US Census Bureau).
Page 36 of 153
Agenda Item #3.
The medium value of owner -occupied
housing units, 2013-2017 is $342,100 (est. US Census Bureau)
A — 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)
V
V Te uesta'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)
{6PhF
4,951 Registered Voters in Fiscal Year 2018
44--
102 Full Time Employees Budgeted in Fiscal Year 2020
s� �
Your area is about 2 square miles 0
Page 37 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
404*6k,The length of your streets = Approximately 24 lane miles
:--u�-xoea le 1 81518; l zzzzzz �lci�aakeaa� } ,i�
m
:fw-846
uaa�ar
a�
4W You have one library
BOARDS AND COMMITTEES
COMMUNITY CENTER ADVISORY COMMITTEE
The Community Center Advisory Committee advises the Village Council on the proposed new
community center. It also holds public information meetings for the purpose of sharing ideas with
the public and receiving public comment regarding community center features and functionality.
The Community Center Advisory Committee automatically sunsets upon the final approval of the
community center by the Village Council.
ENVIRONMENTAL ADVISORY COMMITTEE
The Environmental Advisory Committee develops recommendations for best practices, fostering
community partnerships and, within the bounds of the Village's Comprehensive Development Plan,
developing recommendations for goals, objectives and policies relative to sustaining and improving
the environment of the Village of Tequesta.
PLANNING & ZONING BOARD
The Planning and Zoning Board considers site plan reviews and related project items.
Page 38 of 153
Agenda Item #3.
The Planning and Zoning Board is also the Village's citizen oversight committee for the one -cent
local government infrastructure surtax.
GENERAL EMPLOYEES' PENSION BOARD
The primary responsibilities of the Board of Trustees are to construe the provisions of the
retirement system and to protect the funds and assets of the plan.
PUBLIC SAFETY EMPLOYEES' PENSION BOARD
The primary responsibilities of the Board of Trustees are to construe the provisions of the
retirement system and to protect the funds and assets of the plan.
PUBLIC SAFETY
DEPARTMENT;- ��
C ,'
ti 4 �
BUILDING
Number of Building Permits Issued in Fiscal Year 2018: 1,356
Number of Building Inspections Conducted in Fiscal Year 2018: 2,634
Number of Stations in Fiscal Year 2018: 1
Number of Full Time, Certified Firefighters in Fiscal Year 2018: 22
Number of Ambulances in Fiscal Year 2018: 2
Number of Pumpers in Fiscal Year 2018: 2
Number of Emergency Responses in Fiscal Year 2018: 1,227
Number of Emergency Transports in Fiscal Year 2018: 724
Page 39 of 153
Agenda Item #3.
Number of Fires Extinguished/Alarms in FY2018: 267
Number of Inspections in FY2018: 608
Pnl.l(:!
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
i
REFUSE & RECYCLING
Services franchised to Waste Management
Residential solid waste, yard waste and recycling services
Bi -weekly Pick -Up
Page 40 of 153
Agenda Item #3.
RECREATIONS �!`'•
EVENTS
YOU HAVE 7 PARKS COVERING APPROXIMATELY 62 ACRES:
Tequesta Fest
Constitution Park
Holiday in the Park
Linear Park
Easter Egg Hunt
Paradise Park
Food Truck Pow Wows
Point Drive Open Space
Movies in the Park
Remembrance Park
Tequesta Park
Village Green Park
Page 41 of 153
Agenda Item #3.
►urn► �.:
2 Playgrouni
i�9 L7-
y 3 Baseball/Softball Diamonds
1 Skatepark
IOU
Various Recreation Programs
Page 42 of 153
Agenda Item #3.
UTILITIES
WATER UTILIT
Number of Customers in Fiscal Year 2018: 5,087
Miles of Water Mains in Fiscal Year 2018: 77
Number of Fire Hydrants in Fiscal Year 2018: 435
Number of Water Treatment Plants in Fiscal Year 2018: 1
Average Daily Water Production in Fiscal Year 2018: 2.781 MG
Number of Storage Tanks in Fiscal Year 2018: 2
Storage Capacity in Fiscal Year 2018: 2.75 MG
Number of Surficial Wells in Fiscal Year 2018: 10
Number of Floridian Aquifer Wells in Fiscal Year 2018: 4
M �^
STORM WATERW,
Miles of Storm Water Pipe/Culvert in Fiscal Year 2018: 10 Miles
Number of Inlets in Fiscal Year 2018: 511 Inlets/Catch Basins/Grates
Miles of Ditches and Swales in Fiscal Year 2018: 12.60 Miles
Feet of Exfiltration Trenches in Fiscal Year 2018: 528 Linear Feet
Number of Dry Retention Ponds in Fiscal Year 2018: 3
Number of Dry Detention Ponds in Fiscal Year 2018: 2
Number of Major Storm Water Outfalls in Fiscal Year 2018: 4
Number of Weir Structures in Fiscal Year 2018: 3
Miles of Street Sweeping in Fiscal Year 2018: 108
Page 43 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
10 ELECTRICITY
Electricity provided by Florida Power and Light
SANITARYSEWAGE
Sanitary Sewage provided by Loxahatchee River Environmental Control District
Page 44 of 153
Agenda Item #3.
This Page Intentionally Left Blank
Page 45 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
Introductory Section
Page 46 of 153
Agenda Item #3.
FUND STRUCTURE
The basic building block of governmental finance is the "fund". Generally accepted accounting
principles (GAAP) provide the following definition of a fund:
A fund is defined as a fiscal and accounting entity with a self -balancing set of accounts recording
cash and other financial resources, together with all related liabilities and residual equities or
balances, and changes therein, which are segregated for the purpose of carrying on specific
activities or attaining certain objectives in accordance with special regulations, restrictions, or
limitations.
The Village, like other state and local governments, uses fund accounting to ensure and
demonstrate compliance with finance -related legal requirements. All of the funds of The Village can
be divided into three categories: governmental funds, proprietary funds and fiduciary funds.
Operations of each fund are accounted for with a separate set of self -balancing accounts that
comprise its assets, liabilities, fund equity, revenues and expenditures or expenses as appropriate.
Village resources are allocated to and accounted for in individual funds based upon the purposes
for which they are to be spent and the means by which spending activities are controlled.
Governmental Accounting Standards state that an entity should establish only the minimum
number of funds consistent with legal and operating requirements. This is because the use of
unnecessary funds for financial reporting purposes can result in inflexibility, undue complexity and
inefficient financial administration. Any budgeted fund that represents more than 10% of the total
appropriated revenues or expenditures is considered a major fund. All of The Village's
governmental and proprietary funds' budgets are appropriated and legally adopted by Resolution
of the Village Council. The fiduciary funds are excluded as The Village does not control the
resources that are managed in a trustee or fiduciary capacity. The breakdown of the Village's fund
structure is as follows:
GOVERNMENTAL FUND TYPES
The Village reports the following major governmental fund:
Page 47 of 153
Aqenda Item #3.
General Yuna - niis is "rne vinage-s primary operating rung. it accounts for an nnanUai I eNuui 1 -Cb U1
the general government, except those required to be accounted for in another fund. The Village also
reports the following non -major governmental funds:
Capital Improvement Fund - This fund is used to account for the maintenance and upkeep of The
Village's general infrastructure (such as roads, bridges and sidewalks).
FUND STRUCTURE
Capital Projects Fund - This fund accounts for the acquisition or construction of major capital
projects.
Special Law Enforcement Fund - This fund accounts for forfeitures received by the Police
Department. The forfeitures must be expended for certain law enforcement purposes as prescribed
by Florida State Statue Chapter 932.704.
s'
PROPRIETARY FUND TYPES
The Village reports the following major proprietary fund:
Water Utility Fund - This fund is used to account for the activities of the water utility.
The Village also reports the following non -major proprietary funds:
Refuse and Recycling Fund - This fund is used to account for the fees charged for solid waste, yard
waste and recyclable material collection.
Page 48 of 153
Agenda Item #3.
storm water Utility tuna - -1-rus tuna accounts ror the construction anu maintenance of Me v mage b
storm water system.
FIDUCIARY FUND TYPES
The Village reports the following fiduciary funds:
Firefighters' Pension Trust Fund - This fund accounts for the accumulation of resources and for
contributions and benefits of the firefighter employees of the Village.
General Employees' Pension Trust Fund - This fund accounts for the accumulation of resources and
for contributions and benefits of the general employees of the Village.
Police Officers' Pension Trust Fund - This fund accounts for the accumulation of resources and for
contributions and benefits of the police employees of The Village.
Page 49 of 153
Agenda Item #3.
BUDGET BASIS AND PROCESS
BUDGET BASIS
The term "basis of accounting' is used to describe when revenues and expenditures or expenses are
recognized in the accounts and reported on the financial statements. In accordance with generally
accepted accounting principles (GAAP), governmental funds are required to use the modified
accrual basis of accounting; revenues are recorded when they become earned (or levied for the
period), measurable and available and expenditures are recorded when the related fund liability is
incurred. Proprietary and fiduciary funds are required to use the accrual basis of accounting;
revenues are recorded when they are earned and expenses in the period in which costs are deemed
to have expired or been consumed. The Village's Budget is adopted on a basis substantially
consistent with GAAP with the following major exceptions:
Compensated absences liabilities that are expected to be liquidated with expendable available
financial resources are accrued as earned by employees (GAAP), as opposed to being expended
when paid (budget).
Principle payments on long-term debt in the proprietary funds are applied to the outstanding
liability on a GAAP basis, as opposed to being expended on a budget basis.
Capital outlay within the proprietary funds is recorded as an asset on a GAAP basis and expended
on a budget basis.
Budgeted depreciation takes into consideration the effects of both capital outlay and the pay down
on principle of long term debt in total in the proprietary funds.
BUDGET PROCESS
Budgets are vital tools for establishing public policy and maintaining control over the management
of public resources. The Village of Tequesta's Village Council determines, by its approval, how much
and what types of financial resources shall be raised and how those financial resources shall be
spent. This approval demonstrates the principle that taxes can only be raised or expended with the
approval of the people's elected representatives.
The Village of Tequesta's budget process is driven by the Village of Tequesta's Charter and Florida
Statute Chapter 200.065 known as TRIM (Truth in Millage). The Village Charter requires that the
Village Council adopt budgets and the TRIM Act requires the disclosure of information from the
taxing authorities to the taxpayers.
Page 50 of 153
Agenda Item #3.
The TRIM Act will only allow a taxing authority to receive the same aoiiar auiouiiL u► PI UPc, Ly LCM III
each subsequent year without advertising a tax increase. If property values increase, exclusive of
new construction, the taxing authority is required to reduce, or roll -back, the millage rate in order
to receive the same tax dollars as the previous year. Any millage in excess of the rolled -back millage
is considered a tax increase and must be publicly advertised and publicly announced at two public
hearings prior to the adoption of the budget.
The budget for the fiscal year is implemented October 1st through September 30th. As the original
budgeted appropriations are adopted by Resolution, all changes to the total appropriations of a
fund must also be adopted by Resolution. The Village Council has established procedures by which
a designated budget officer may authorize certain budget amendments within a department
provided that the total of the appropriations of the department is not changed. At this time the
Finance Director has been designated as the Budget Officer.
Page 51 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
ANNUAL BUDGET PROCESS
Budget Preparation
(January -February)
-Village Manager approves
the budget calendar.
-The budget calendar is
distributed to the
departments.
Adopted Budeet (September)
-First public hearing adopting
a tentative millage rate and
budget.
-Second public hearing
adopting a final millage rate
and budget.
Approved Budget
(July -August]
-Village Manager submits the
budget to the Village Council.
-Village Council workshops.
-Village Council approval.
Budget Requests
(February -April}
-Departments develope thier
budget requests.
-CIP is reviewed and updated.
-Departments meet with the
Finance Department.
-Finance Department finalizes
the budget worksheet.
Proposed Budget
(May -July)
-Finance Department submits
the budget worksheet to
Village Manager.
-Departments meet with the
Village Manager.
-Village Manager finalizes the
budget worksheet.
Page 52 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
FUND BALANCE
Fund balance is the fund equity as a result of the difference of revenues to expenditures. Fund
balance increases when revenues exceed expenditures, while fund balance decreases when
expenditures exceed revenues.
Fund balance of governmental funds is reported in various categories based on the nature of any
limitations requiring the use of resources for specific purposes. The categories are as follows:
Nonspendable funds are not in a spendable form or must be maintained intact. Examples of theis
are inventories, prepaid expenditures, and loans to various agencies.
Restricted funds can only be used for the specific purposes as stipulated by (1) external creditors,
grantors, or laws of other governments (2) constitutionally, or through enabling legislation.
Committed funds are those constrained by limitations that the government imposes on itself at the
highest level of decision-making authority. Commitments may be changed or lifted only by the same
formal action that imposed the original constraint.
Assigned funds are intended to be used by the government for a specific purpose. This intention can
be expressed by the governing body, an official, or a body to which the governing body delegates
the authority.
Unassigned funds are the residual fund balance classification for the general fund after deducting
non -spendable, restricted, committed and assigned fund balance and are technically available for
any purpose.
The Village Council has adopted a financial policy to maintain a minimum level of unassigned fund
balance in the general fund. The target level is set at two months of general fund operating
expenditures. This amount is intended to provide fiscal stability when economic downturns and
other unexpected events occur. If fund balance falls below the minimum target level because it has
been used, essentially as a "revenue" source, as dictated by current circumstances, the policy
provides for actions to replenish the amount to the minimum target level. Generally, replenishment
is to occur within a three-year period.
Page 53 of 153
Agenda Item #3.
SOME QUESTIONS THAT YOU MAY HAVE
What is the purpose of the Village budget? Budgets are vital tools for establishing policy and
maintaining control over the management of public resources - such as your tax dollars. The Village
of Tequesta's Village Council determines how much and what types of financial resources shall be
raised and how they will be spent. Their required approval of the budget demonstrates the
principle that taxes can only be raised or expended with the approval of the people's elected
representatives.
How is the budget prepared? Departments meet with and submit their budgetary needs for the
coming year to the Finance Department, which enters the information into a draft document which
is sent to the Village Manager for review. The Village Manager reviews these requests, makes
changes and submits the budget document to the Village Council. The Village Council holds
workshops for discussion on the budget and two public hearings to obtain citizen input prior to
adoption. Finally, the Village Council, in compliance with the Truth-in-Millage (TRIM) Act,
establishes the property tax rate (millage) required to fund the budget and adopts the final budget
by resolution.
Who established the rules by which the Village of Tequesta adopts its annual budget and property
tax rate? The property tax rate and budget adoption process are governed by both the Village
Charter and State Statutes.
What is the property tax rate? The property tax rate is sometimes called the "millage rate". When
the Village adopts its annual budget, it determines the tax rate that must be applied on property in
order to generate the necessary revenue in addition to all other sources that are available.
The proposed, total property tax rate for 2019 on property in the Village of Tequesta is 21.0251
mills. How much of that gets paid to the Village? Only 6.6290 mills (31.5%) of the proposed, total
property tax bill collected in Fiscal Year 2020 will be paid to the Village. The remainder goes to
other taxing agencies
What is the difference between ad valorem tax and property tax? There is no difference; they are
different names for the same tax.
Page 54 of 153
Agenda Item #3.
What is an Operating Budget? An Operating Budget is an annual financial plan for recurring
expenditures, such as salaries, utilities, supplies, insurance, and equipment repairs.
What is a Capital Budget? A Capital Budget is an annual financial plan for the construction or
improvement of fixed assets such as buildings, street, sewers, and vehicles and equipment.
What is the Village's fiscal year? A fiscal year is a 12 -month operating cycle that comprises a budget
and financial reporting period. The Village's fiscal year begins on October 1st and ends on
September 30th.
What is a budget appropriation? A budget appropriation is a specific amount of money that has
been approved by the Village Council for use in a particular manner.
Where does the Village obtain its revenues? All monies are ultimately derived from citizens in the
form of local, state and federal taxes; fees, fines and licenses; and payments for municipal services
such as recreation fees and utility services.
What are utility taxes and franchise fees and why does the Village of Tequesta levy them? A utility
tax is a tax levied on utility bills, to be paid by the user of the utility services. It is similar to a sales
tax, except it only applies to utility bills and not to any other purchases. A franchise fee is a charge
levied by the Village on a utility to operate within the Village and to use the Village rights-of-way
and other properties for locating pipes, wire, etc. The State allows utilities to pass on the franchise
fee directly to customers on their bills.
How does the Village calculate Ad Valorem taxes? An ad valorem tax is based upon the assessed
value of property and expressed in mills - one mill is 1/1000 of a dollar or $1 per $1,000 of taxable
value. The state constitution provides municipalities the authority to levy Ad Valorem taxes and
sets a cap of ten mills for all municipal purposes.
What is a Homestead Exemption? Every person who owns and resides on real property in Florida
on January 1 and makes the property their permanent residence is eligible to receive a homestead
exemption of $25,000. This exemption applies to all property taxes. There is also an additional
Page 55 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
$25,000 homestead exemption available to properties with an assessed value greater than $50,000;
however, this additional exemption applies only to non -school taxes.
What is the 3% Cap? By Florida's Constitution, the 3% cap, also known as Save Our Homes, limits
the annual increase in the assessed value of a qualified homesteaded property to the lesser of 3% or
the percentage change in the prior year's National Consumer Price Index.
What is Portability? Portability went into effect on January 1, 2008. Portability relates to Florida's
Save Our Homes 3% cap on a homesteaded property's assessed value. With the Portability benefit,
you can transfer up to $500,000 of your actual assessment cap savings to your new property. Keep
in mind Portability applies only to homesteaded property.
Page 56 of 153
Agenda Item #3.
The Village of Teyuesta Proposed Budget 1 1
This Page Intentionally Left Blank
Page 57 of 153
Agenda Item #3.
PROPERTY VALUES AND AD VALOREM TAXES
Page 58 of 153
Agenda Item #3.
ZUU19 PROPERTY VALUE HIGHLIGHTS
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.
OThis is the eighth consecutive year that values have increased.
1,200,000,000
1,000,000,000
800,000,000
600,000,000
400,000,000
200,000,000
0
Property Value History
FY2016 FY2017 FY2018 FY2019 FY2020
Sources: 2019 Certification of Taxable Value Form DR -420 and 2015-2018 Certification of Final
Taxable Value Forms DR -422.
Page 59 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget An
THIS YEAR'S AD VALOREM TAX REVENUE
This year's ad valorem taxes budget is calculated as follows:
$1,173,392,973 2018 Estimate of Taxable Value
x 0.006629 Proposed Fiscal Year 2020 Millage Rate
$7,778,422.02
$7,778,422 Fiscal Year 2020 Estimated Ad Valorem Taxes
96.20% Fiscal Year 2020 Anticipated Collection Rate
$7,482,453
$7,482,400 Fiscal Year 2020 Budgeted Ad Valorem Taxes
0.00 Fiscal Year 2020 Budgeted Delinquent Ad Valorem Taxes
$7,482,400 Total Fiscal Year 2020 Budgeted Ad Valorem Taxes
6,000,000
?,000,000
6,000,000
5,000,000
4,000,000
3,000,000
7,D00,000
1,010[],000
Budgeted Ad Valorem Tax History
FY2016 FY2017 FY2018 FY2019 FY2020
Page 60 of 153
Agenda Item #3.
COMPONENTS OF YOUR TOTAL TAX BILL
Ad Valorem Taxes
The Village of Tequesta
Palm Beach County Operating
Palm Beach County Debt
Palm Beach County Library Oper.
Palm Beach County Library Debt
School Board -State
School Board -Local
S.F.W.M.D. Operating
S.F.W.M.D. Okeechobee Basin
Everglades Construction
Children's Services Council
Florida Inlet Navigational Dist.
Health Care District
Jupiter Inlet District
Totals:
Non -Ad Valorem Assessments
Solid Waste Authority
Tequesta Refuse & Recycling
Tequesta Stormwater*
Totals:
Fiscal Year 2018/2019
Tax Bill at
Proposed
$300,000
FY 18/19
Taxable
Millaae
Value
6.292
$1,573
4.7815
$1,195
0.1165
$29
0.5491
$137
0.041
$10
4.074
$1,120
2.498
$687
0.1209
$30
0.131
$33
0.0417
$10
0.6403
$160
0.032
$8
0.7261
$182
0.1042
$26
20.1483
$ 5,201
$ 170
$ 158
$ 99
$ 427
Fiscal Year 2019/2020
Tax Bill at
Proposed
$300,000
FY 19/20
Taxable
Millaae
Value
6.629
$1,657
4.7815
$1,195
0.0765
$19
0.5491
$137
0.0379
$9
3.916
$1,077
3.248
$893
0.1152
$29
0.1246
$31
0.0397
$10
0.6497
$162
0.032
$8
0.7261
$182
0.0998
$25
21.0251
$ 5,435
$ 175
$ 158
$ 104
$ 437
Notes:
1. Storm water non -ad valorem rates vary as they are based on the square footage of the home.
2. Calculated using the $50,000.00 Homestead Exemption except for School Boards which were
calculated using the $25,000.00 Homestead Exemption.
Proposed FY2020 Millage Rates by Taxing Authority
8%
d School Board
34% +W Vi I I age of Tequesta
26% Palm Beach County
3296w other TaxingAuthorities
Increase
5.36%
0.00%
-34.33%
0.00%
-7.56%
-3.88%
30.02%
-4.71%
-4.89%
-4.80%
1.47%
0.00%
0.00%
-4.22%
4.50%
2.94%
0.00%
4.76%
2.27%
Page 61 of 153
Agenda Item #3.
1.11LLL]u Li 1\C111J 111.31 V1\1
LAST TEN FISCAL YEARS
Fiscal Year Ending
Village of Tequesta
Total of Other Taxing
Total
September 30,
Millage Rate
Authorities Millage Rates
Millage Rates
2011
5.7671
16.4482
22.2153
2012
5.7671
16.2603
22.0274
2013
5.7671
17.8295
23.5966
2014
6.0500
15.5421
21.5921
2015
6.2920
15.4710
21.7630
2016
6.2920
15.2572
21.5492
2017
6.2920
14.6373
20.9293
2018
6.2920
14.1511
20.4431
2019
6.2920
13.8563
20.1483
2020*
6.6290
14.3961
21.0251
25
20
15
10
5
0
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020"
The Vi I I age of Teque5ta or Other Taxing Authoritie5Combined
*Proposed Millage Rates
Source: Palm Beach County Property Appraiser
Page 62 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
Page 63 of 153
Agenda Item #3.
GROSS TAXABLE VALUE
LAST 10 FISCAL YEARS
- I
1,000
9 9o0
Boo
700
600
500
400 -- — ---- --- — –
TOTAL TAXES LEVIED
LAST 10 FISCAL YEARS
2011 2017 2013 2014 2015 2016 2017 20'18 2019 2020'
4
3
2 – --- -- - -- --- ---
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020*
*Data charted in purple on the graphs above was obtained from the DR -420. The other data was
obtained from the DR -422.
Page 64 of 153
Agenda Item #3.
PROPOSED FISCAL YEAR 2020 BUDGET
SUMMARY - ALL FUNDS
*The fiduciary funds are excluded as the Village does not control the resources that are managed in
a trustee or fiduciary capacity.
Page 65 of 153
Agenda Item #3.
PROPOSED FY2020 BUDGET - ALL FUNDS BY FUND TYPE
Governmental Funds
General Fund
Capital Improvement
Capital Projects
Special Law Enf.
Total Governmental Funds:
Proprietary Funds
Water Utility
Refuse & Recycling
Storm Water
Total Proprietary Funds:
$13,675,450
$127,100
$154,000
$0
$13,956,550
$6,638,500
$497,100
$644,250
$7,779,850
Page 66 of 153
Agenda Item #3.
Total Budget by Fund Type: Fiscal Years 2018-2020
25
20
15
10
5
0
FY2018 Actual FY2019 Estimated FY2020 Proposed
N Proprieta rlFunds
Governmental Funds
Page 67 of 153
Agenda Item #3.
WHERE THE MONEY COMES FROM — ALL FUNDS - REVENUES
nthta Revenues
I ntra governments I
Revenues
3%
Licenses & Permits
Cha raps for Services
40%
3%
I ntergovernmenta l
Revenues
Debt Serfx ditures;`FX
5% penses
�i
PublicSafety
I
39%
Ad ValoremTae:e_
Sales & Use
Taxes
34''
Phys ical
G�^ne^r a I
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
WHERE THE MONEY GOES — ALL FUNDS - EXPENDITURES
Other
Debt Serfx ditures;`FX
5% penses
�i
PublicSafety
Tra nsportati co
39%
Phys ical
G�^ne^r a I
Fnvironrnernt
33%
Government
Public Safety
$
8,431,880
Physical Environment
$
7,132,550
General Government
$
2,398,850
Transportation
$
11408,500
Debt Service
$
993,420
Other Expenditures/Expenses
$
1,371,200
Total Expenditures:
$
21,736,400
Page 68 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
BUDGET SUMMARY - ALL FUNDS
Page 69 of 153
Agenda Item #3.
Page 70 of 153
General
Capital
Capital
Fund
Improvement
Projects
REVENUES
Ad Valorem Taxes
7,482,400
Sales and Use Taxes
1,547,900
Franchise Fees
460,000
Licenses and Permits
737,100
Intergovemmental Revenues
888,300
Charges for Services
1,410,950
Miscellaneous Revenues
293,350
Intragovemmental Services
725,450
Unrestricted Investment Earnings
115,000
Other Financing Sources
15,000
TOTAL REVENUES
$13,675,450
$0
$0
Transfers In
$127,100
Fund Balances/Reserves/Net Assets
$154,000
TOTAL REVENUES, TRANSFERS &
BALANCES
$13,675,450
$127,100
$154,000
EXPENDITURES
General Government
2,398,850
Public Safety
8,431,880
Physical Environment
Transportation
1,408, 500
Leisure Services
690,650
154,000
Debt Service
456,120
Other Financing Uses
6,000
TOTAL EXPENDITURES
$13,392,000
$0
$154,000
Transfers Out
$127,100
Fund Balances/Reserves/Net Assets
$156,350
$127,100
TOTAL APPROPRIATED EXPENDITURES
TRANSFERS, RESERVES & BALANCES
$13,675,450
$127,100
$154,000
Page 70 of 153
Agenda Item #3.
BUDGET SUMMARY - ALL FUNDS
Page 71 of 153
Agenda Item #3.
Water Refuse & Stormwater Special Law
utility Recycling utility Enforcement Total
Page 72 of 153
7,482,400
1,547,900
460,000
737,100
888,300
6,361,800
484,000
457,700
8,714,450
26,200
319,550
725,450
120,000
2,000
22,500
259,500
15,000
$6,508,000
$486,000
$480,200
$0
$21,149,650
127,100
$130,500
$11,100
$164,050
459,650
$6,638,500
$497,100
$644,250
$0
$21,736,400
2,398,850
8,431,880
6,076,200
497,100
559,250
7,132, 550
1,408,500
844,650
537,300
993,420
25,000
85,000
116,000
$6,638,500
$497,100
$644,250
$0
$21,325,850
127,100
283,450
$6,638,500
$497,100
$644,250
$0
$21,736,400
Page 72 of 153
Agenda Item #3.
FROPOSED tiYLULU EXPENDITURE APPROPRIATIONS BY DEPARTMENT
ALL FUNDS
The Village has a total of twenty-four (24) funded departments in the Proposed Fiscal Year 2020
Budget. Detailed information on each Department is presented in the Department Detail Section of
this document beginning on page 45.
Below is a summary of Proposed Fiscal Year 2020 department appropriations for both
Governmental and Proprietary Funds and total full-time employees.
$13,956,550 $7,779,850 $21,736,400 102.0
Page 73 of 153
Proposed Fiscal Year 2020 Budget
Governmental
Proprietary
Total
Full Time
Dept.
DEPARTMENT BUDGETS
Funds
Funds
Funds
Employees
100
Village Council
$68,050
$0
$68,050
0
110
Village Manager
$286,100
$0
$286,100
1.75
111
Human Resources
$386,750
$0
$386,750
2.4
120
Village Clerk
$370,150
$0
$370,150
3
130
Finance
$425,400
$0
$425,400
3.5
140
Legal
$180,000
$0
$180,000
0
150
Community Development
$163,800
$0
$163,800
0
160
General Government
$299,200
$0
$299,200
0
161
I.T.
$219,400
$0
$219,400
1.6
175
Police
$3,394,230
$0
$3,394,230
25
180
Building
$680,750
$0
$680,750
4.6
181
Code Compliance
$93,750
$0
$93,750
1
192
Fire
$4,263,150
$0
$4,263,150
24
210
Public Works
$1,408,500
$0
$1,408,500
8.3
231
Leisure Services
$844,650
$0
$844,650
3
241
Water Administration
$0
$1,480,950
$1,480,950
2.85
242
Water Production
$0
$1,947,700
$1,947,700
9.8
243
Water Distribution
$0
$955,550
$955,550
9.5
245
Refuse & Recycling
$0
$497,100
$497,100
0
250
Storm Water
$0
$259,250
$259,250
1.7
411
Renewal & Replacement
$0
$1,992,000
$1,992,000
0
700
Debt Service
$456,120
$537,300
$993,420
0
900
Interfund Transfers
$127,100
$0
$127,100
0
950
Other Financing Sources & Uses
$289,450
$110,000
$399,450
0
$13,956,550 $7,779,850 $21,736,400 102.0
Page 73 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget Am
PROPOSED FY2020 EXPENDITURE APPROPRIATIONS BY DEPARTMENT
ALL FUNDS
Fi re
PoIir.E.
Renewal & Replacement
Water Production
Water Administration
Public Works
Debt Service
Water Distribution
Leisure Services
Building
Refuse & Recycling
Finance
Other Fi na nci ng Sources & Uses
Human Resources
Village Clerk
General Government
VillageManager
Storm Water
I,T'
Legal
community Development
Interfund Transfers
Code Compliance
Village Council
Millions
0,0 0,5 1.0 t S 7,n 3 U 3 `) 1 [l 4,5
Page 74 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget Am
This Page Intentionally Left Blank
Page 75 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
PROPOSED FISCAL YEAR 2020 BUDGET
SUMMARY — GOVERNMENTAL FUNDS
Page 76 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
PROPOSED FY2020 BUDGET - GOVERNMENTAL FUNDS
Governmental Funds
General Fund
Capital Improvement
Capital Projects
Special Law Enf.
14
13.9
e 13.8
0
-_ 13.7
13.6
13.5
13.4
13.3
13.2
13.1
13
12.9
12.8
$13,675,450
$127,100
$154,000
$O
Total Budget by Fund: Fiscal Years 2018-2020
FY2018 Actual FY2019Estimated FY2020 Proposed
Capital Prolr=,rts
■ Ca p i to I Improvement
■General Government
Page 77 of 153
Agenda Item #3.
WHERE THE MONEY COMES FROM - GOVERNMENTAL FUNDS - REVENUES
other Revenues
LlrWNS and
Permits
Intergovernrtal
Revenues
6% Ak
Ad Valorem Taxi-,
Charges for 54%�
Services
10%
Sales & Use Taxes
11%
Ad Valorem Taxes $ 7,482,400
Sales & Use Taxes $ 1,547,900
Charges for Services $ 1,410,950
Intergovernmental Revenues $ 888,300
Licenses and Permits $ 737,100
Other Revenues $ 1,889,900
Total Revenues: $ 13,956,550
WHERE THE MONEY GOES — GOVERNMENTAL FUNDS - EXPENDITURES
Cather
Expenditures/Expen
Debt Wvlce
Lei sure Services
6%
PublicSafety
Transportation 61%
10%
3
General
Government
17%
Public Safety $ 8,431,880
General Government $ 2,398,850
Transportation $ 1,408,500
Leisure Services $ 844,650
Debt Service $ 456,120
Other Expenditures/Expenses $ 416,550
Total Expenditures: $ 13,956,550
Page 78 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
PROPOSED FY2020 EXPENDITURE APPROPRIATIONS BY DEPARTMENT
GOVERNMENTAL FUNDS
Page 79 of 153
Governmental
Full Time
Dept.
DEPARTMENT BUDGETS
Funds
Employees
100
Village Council
$68,050
0
110
Village Manager
$286,100
1.75
111
Human Resources
$386,750
2.4
120
Village Clerk
$370,150
3
130
Finance
$425,400
3.5
140
Legal
$180,000
0
150
Community Development
$163,800
0
160
General Government
$299,200
0
161
I.T.
$219,400
1.6
175
Police
$3,394,230
25
180
Building
$680,750
4.6
181
Code Enforcement
$93,750
1
192
Fire
$4,263,150
24
210
Public Works
$1,408,500
8.3
231
Leisure Services
$844,650
3
700
Debt Service
$456,120
0
900
Interfund Transfers
$127,100
0
950
Other Financing Sources & Uses
$289,450
0
$13,956,550
78.2
Page 79 of 153
Agenda Item #3.
Fi re
Pol l Ce
Public Works
Lei s u re Servi c es
BulIding
Debt Service
finance
Human Resources
UIIIaN. Clerk
General Government
other FinancingSources & Uses
Vi I I a ge Ma na ger
1.T.
legal
Community Development
Interfund Transfers
Code Compliance
VillageCouncll
Minions
O,D 0,5 1,0 l `s a a ? 5 3.0 3.5
"1 11 +1.5
Page 80 of 153
Agenda Item #3.
PROPOSED FISCAL YEAR 2020 BUDGET
SUMMARY - PROPRIETARY FUNDS
Page 81 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget Am
PROPOSED FY2020 BUDGET - PROPRIETARY FUNDS
Proprietary Funds
Water Utility
Refuse & Recycling
Storm Water
9
8
7
6
5
4
3
2
1
D
$6,638,500
$497,100
$644,250
Total Budget by Fund: Fiscal Years 2018-2020
FY2018 Actual FY2019 Estimated FY2020 Proposed
storm Water
WRefuse & Rec.
r Water
Page 82 of 153
Agenda Item #3.
WHERE THE MONEY COMES FROM — PROPRIETARY FUNDS — REVENUES
Other Revenues
c�
:gypprapdati'Fund
Balance
4%
Cha rips for Services
94%
Charges for Services $ 7,303,500
Appropriate Fund Balance $ 305,650
Other Revenues $ 170,700
Total Revenues: $ 7,779,850
WHERE THE MONEY GOES — PROPRIETARY FUNDS — EXPENSES
Other
Expenditurts�
1's
Operating
Capital 37%
5.°.0
Del)t Service
7:,; Ren & Rep
21%
Personnel
29%
Operating Expenditures
$
2,837,300
Personnel Services
2,281,250
Renewal & Replacement
$
1,611,000
Debt Service
$
537,300
Capital
$
403,000
Other Expenditures/Expenses
$
110,000
Total Expenses:
$
7,779,850
Page 83 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
PROPOSED FY2020 EXPENDITURE APPROPRIATIONS BY DEPARTMENT
PROPRIETARY FUNDS
Dept. DEPARTMENT BUDGETS
241 Water Administration
242 Water Production
243 Water Distribution
245 Refuse & Recycling
250 Storm Water
411 Renewal & Replacement
700 Debt Service
900 Interfund Transfers
950 Other Financing Sources & Uses
Rvninval & Replacement
Water Production
Water Administration
beater m%tribution
Debt Service
Refuse & Recycling
Storm Water
Other FinancingSources & Uses
0.0
Proprietary Full Time
Funds Employees
$1,480,950
2.85
$1,947,700
9.8
$955,550
9.5
$497,100
0
$259,250
1.7
$1,992,000
0
$537,300
0
$0
0
$110,000
0
$7,779,850 23.9
Millions
Page 84 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
PROPOSED FISCAL YEAR 2020 BUDGET
DETAIL — GOVERNMENTAL FUNDS
Page 85 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
Abby Brennan, Mayor
abrennan@teguesta.org
Kristi Johnson, Vice Mayor
kiohnson@teguesta.org
Vince Arena, Council Member
varena@teguesta.org
Laurie Brandon, Council Member
Ibrandon@teguesta.org
Kyle Stone, Council Member
kstone@teguesta.org
MAYOR AND COUNCIL
FY2020
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
-
-
-
-
-
-
-
-
-
EXPLANATION OF SIGNIFICANT CHANGES
Operating: This increase is the result of Ordinance 2-15, effective October 1, 2015, which increases
the amount of the monthly fees that the Village Council receives each year.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
Page 86 of 153
Agenda Item #3.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 100 - VILLAGE COUNCIL
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
-
-
-
-
N/A
48,252
58,800
58,430
62,050
5.53%
-
-
-
-
N/A
-
-
-
6,000
N/A
48,252
58,800
58,430
68,050
15.73%
Revenues and Expenditures by Fiscal Year
80,000
70,000
60,000
50,000
40,000
30,000
20,000
10,000
0
FY 2018 Actual FY 2019 FY 2020
Estimated Proposed
Personnel Expenditures
� Opera tlnp E'xpendlturv%
� Capital Expenditures
WOW Revenues
Page 87 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
fallen@teguesta.org
E MANAGER
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
1.50
1.75
1.75
-
-
-
1.50
1.75
1.75
EXPLANATION OF SIGNIFICANT CHANGES
Operating: This department incurred non-recurring expenditures in FY2019 associated with the
recruitment of a Village Manager.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 110 — VILLAGE MANAGER
SUMMARY
Page 88 of 153
Agenda Item #3.
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
238,436
274,675
261,291
274,350
-0.12%
16,216
16,250
9,843
11,750
-27.69%
-
-
-
I -
I N/A
1 1,202
1,700
1,646
-
-100.00%
1 255,854
292,625
272,780
1 286,100
-2.23%
350,000
300,000
250,000
2 00, 0011
150,000
100,000
50,000
X
Revenues and Expenditures by Fiscal Year
FY 2018 Actual FY 2019 Estimated FY 2020 Proposed
Pc'rsonnc^I F.xpendItures
Operating Expenditures
Capital Expenditures
MOM RC`V E-nues
Page 89 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0415
Merlene Reid,
Human Resources Director
mreid@tequesta.org
HUMAN RESOURCES
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
2.25
2.40
2.40
-
-
2.25
2.40
2.40
EXPLANATION OF SIGNIFICANT CHANGES
Operating: This department is requesting additional funding for contractual services.
Page 90 of 153
Agenda Item #3.
V1LLIAur, V1' irqur,J1H
GENERAL FUND #001
DEPT. 111 - HUMAN RESOURCES
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
261,368
307,105
304,529
309,600
0.81%
65,332
71,700
70,691
77,150
7.60%
-
-
-
-
N/A
-
-
-
-
N/A
326,700
378,805
375,220
386,750
2.10%
450,000
400,000
350,000
300,000
250,000
200,000
150,000
100.000
50,000
0
Revenues and Expenditures by Fiscal Year
FY 2018 Actual FY 7013 Estimated FY 2020 Proposed
Per,onnel Expendlturr�s
Opera ti ng Expendi tures
---------: Capital Expenditures
doom Re-xrnLAIn
Page 91 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0443
Lori McWilliams,
Village Clerk
Imcwilliams@teguesta.org
CLERK
EMPLOYEES
FY 2017 FY 2018 FY 2019
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
2.75
3.00
3.00
-
-
-
2.75
3.00
3.00
EXPLANATION OF SIGNIFICANT CHANGES
Personnel: This department increased the number of full time employees from 2.75 to 3.00 in
FY2019.
Operating: This department is requesting additional funding for marketing and public relations.
Page 92 of 153
Agenda Item #3.
VILLAGE OFTEQUESTA
GENERAL FUND #001
DEPT. 120 - VILLAGE CLERK
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
248,230
278,145
276,801
292,350
5.11%
53,585
72,400
64,723
77,800
7.46%
-
-
-
-
N/A
-
26,000
25,768
-
-100.00%
301,815
376,545
367,292
1 370,150
-1.70%
400,000
350,000
300,000
250,000
200,000
150,000
100,OD0
50,000
in
Revenues and Expenditures by Fiscal Year
FY 2018 KctuaI FY 2019 Estimated FY 2D20 Proposed
Persunnel Expenditures
- Opera ti ng Expenditures
-1 capitA t•xpcndlturm
4EN" Revenuct5
Page 93 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0424
Hugh Dunkley, CPA,
Finance Director
hdunklev@teguesta.org
CE
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
3.50
3.50
3.50
-
-
-
3.50
3.50
3.50
EXPLANATION OF SIGNIFICANT CHANGES
No significant changes between Fiscal Years 2019 and 2020.
Page 94 of 153
Agenda Item #3.
VILLAUV, UP I VIQUCJ III
GENERAL FUND #001
DEPT. 130 — FINANCE
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Budget (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
337,642
359,150
347,851
366,350
2.00%
56,226
60,600
56,492
59,050
-2.56%
-
-
-
-
N/A
-
-
-
-
N/A
393,868
419,750
404,343
1 425,400
1.35%
450,000
400,000
350,00{)
3013.1300
250,000
200,000
150,000
100,000
50,000
0
Revenues and Expenditures by Fiscal Year
FY 2018 Actual FY 2019 Estimated FY 2020 Proposed
Pt'r%nnnel €xpcndlturLr5
— Opera ti ngExpenditure5
Capital Expenditures
0$0= Rvv enurt,
Page 95 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
Davis & Ashton P.A.
Keith Davis, Esq.
kdavis@teguesta.org
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
-
-
-
-
-
-
-
-
EXPLANATION OF SIGNIFICANT CHANGES
No significant changes between Fiscal Years 2019 and 2020.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 140 — LEGAL
SUMMARY
Page 96 of 153
Agenda Item #3.
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
-
-
-
-
N/A
185,828
180,000
160,000
180,000
0.00%
-
-
-
-
N/A
-
-
-
-
N/A
185,828
180,000
160,000
180,000
0.00%
200,000
180,000
160,000
140,000
120,000
100,000
90,000
60,000
40,000
20,000
0
Revenues and Expenditures by Fiscal Year
FY 2018Actual FY 2019 Estimated FY 2020 Proposed
Persannel Expenditures
=111 Operating Expenditures
� ea pital Expenditures
000M Revenun
Page 97 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
NZ Consultants
Nilsa Zacarias
nzacarias@teguesta.ore
NITY DEVELOPMENT
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
-
-
-
-
-
-
-
-
-
EXPLANATION OF SIGNIFICANT CHANGES
Revenues: This increase is due to a revision to the land development fee schedule approved at the
August 2019 Regular Village Council Meeting.
Operating: This department incurred non-recurring expenditures in FY2019 associated with the
replacement of two computers.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 150 — COMPREHENSIVE PLANNING
SUMMARY
Page 98 of 153
Agenda Item #3.
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et
Total Revenues:
1 92,177
60,000
45,000
145,000
141.67%
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
-
-
-
-
N/A
227,478
172,950
172,795
163,800
-5.29%
-
-
-
-
N/A
-
-
-
-
N/A
227,478
172,950
172,795
163,800
-5.29%
250,000
2 00, 000
150,000
100,000
50.000
0
Revenues and Expenditures by Fiscal Year
FY201SActual FY 2019 Es ti ma ted FY2020Ptupnsvd
11 rrsonnc-1 FxpcndIWrr5
Opera ti ngExpenditure5
Capital Expenditures
MOW F?VYE-nuEn'
Page 99 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
�7:��I:f:JSiLF•'�7
Jeremy Allen,
Village Manager
fallen@teguesta.orit
ENERAL GOVERNMENT
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
-
-
-
-
-
-
-
-
-
EXPLANATION OF SIGNIFICANT CHANGES
Operating: This difference is primarily due to a revision in the distribution of auto, liability and
property insurance costs across the departments and the funds.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 160 — GENERAL GOVERNMENT
Page 100 of 153
Agenda Item #3.
The Village of Teyuesta Proposed Budget Am
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
-
-
-
-
N/A
280,921
288,046
284,147
275,700
-4.29%
-
-
-
-
N/A
13,018
51,400
51,001
23,500
-54.28%
293,939
339,446
1 335,148
299,200
-11.86%
400,000
350.000
300,000
250,000
200,000
150,000
100,000
5'0,000
0
Revenues and Expenditures by Fiscal Year
FY 2018ActuaI FY 2019 Estimated FY 2020 Proposed
Personnel Expenditures
Opera tingExpenditure5
__ Capital Expenditures
0$111ln Revenue%
Page 101 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
357 Tequesta Drive
Tequesta, FL 33469
561-768-0554
Brad Gomberg,
Information Technology Manager
bgomberg@teguesta.org
.T.
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
1.80
1.60
1.60
-
-
-
1.80
1.60
1.60
EXPLANATION OF SIGNIFICANT CHANGES
Operating: This department is requesting additional funding for personnel training.
Page 102 of 153
Agenda Item #3.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 161- I.T.
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
182,487
195,900
195,854
200,400
2.30%
8,204
14,000
14,000
19,000
35.71%
-
-
-
-
N/A
-
-
I -
190,691
209,900
209,854
219,400
4.53%
2S0,000
200,000
150,000
100,000
50,000
0
Revenues and Expenditures by Fiscal Year
FY 2018 Actual FY 2019 Estimated FY 7070 Proposed
PrrSonnel Expenditures
- Opera tin gExpend itures
Capital Expenditures
0$0= Revenues
Page 103 of 153
Agenda Item #3.
357 Tequesta Drive
Tequesta, FL 33469
561-768-0522
Gustavo Medina
Chief of Police
gmedina@teguesta.org
EMPLOYEES
LICE
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
F/T Certified Police Officers
20 FT
20 FT
20 FT
Communications Officers
4 FT / 3 PT
4 FT / 3 PT
4 FT / 3 PT
Civilian Positions
Total Employees:
1 FT / 1.5 PT
1 FT / 1.5 PT
1 FT / 0.5 PT
29.50
29.50
28.50
EXPLANATION OF SIGNIFICANT CHANGES
Revenues: This difference is primarily due to a one-time reimbursement of contributions from the
401a Plan and a decrease in Palm Beach County manatee protection funding. The amount that is
available from the County for manatee protection varies by year.
Personnel: This difference is due to the Village using Chapter 185 Reserves to fund the defined
benefit contributions for police officers in FY2020.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
Page 104 of 153
Agenda Item #3.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 175 — POLICE
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
1 74,574
28,575
1 33,467
60,400
1 111.37%
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
2,545,370
2,867,403
2,879,603
2,749,200
-4.12%
447,231
504,652
489,219
518,680
2.78%
-
-
-
-
N/A
Capital
Total Expenditures:
214,6401
79,9001
74,721
1 126,350
58.14%
3,207,241
1 3,451,955
1 3,443,543
1 3,394,230
-1.67%
},000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Revenues and Expenditures by Fiscal Year
FY 2018 Actual FY 2019 Esti matcrd FY 7070 Proposed
F'crsonnel F xpcndlturt�5
Operatin gExpenditures
__— � Capital Expenditures
MOM F3evErn u[;s
Page 105 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0511
Jose Rodriguez,
Building Director
jrodriguez@teguesta.org
LDING
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
5.00
4.60
4.60
-
-
-
5.00
4.60
4.60
EXPLANATION OF SIGNIFICANT CHANGES
Revenues: The Building department is anticipating several large projects over the next year.
Personnel: This increase is primarily due to the addition of 60% of a full time employee.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
Page 106 of 153
Agenda Item #3.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 180 - BUILDING
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
755,682
643,000
633,002
737,100
14.63%
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
451,610
437,930
403,326
452,550
3.34%
149,081
198,200
197,482
198,200
0.00%
-
-
I -
I -
N/A
Capital
Total Expenditures:
12,828
22,100
1 23,348
30,000
35.75%
613,519
658,230
624,156
680,7501
3.42%
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
N
Revenues and Expenditures by Fiscal Year
FY 201SActual FY 2019 Fs tirratrd FY2D7.0Prapasrd
Fli^r5nnnrl €xprndltures
Operating Expenditures
Capital Expenditures
dollillim Ftr:-Ernurs
Page 107 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0511
Jose Rodriguez,
Building Director
irodriguez@tequesta.org
ODE COMPLIANCE
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
-
1.00
1.00
-
-
-
-
1.00
1.00
EXPLANATION OF SIGNIFICANT CHANGES
Revenues: Code Compliance settled several significant violations in FY2019.
Personnel: This decrease is primarily due to a decrease in part time salaries.
Operating: This decrease is due to legal fees and other contractual services associated several
significant settlements in FY2019.
Page 108 of 153
Agenda Item #3.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 181— CODE COMPLIANCE
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et(%)
Total Revenues:
-
40,000
75,000
10,000
1 -75.00%
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
-
75,875
68,970
72,200
-4.84%
-
35,517
30,863
21,550
-39.32%
-
-
-
-
N/A
Capital
Total Expenditures:
-
-
-
-
N/A
-
111,392 1
99,833 1
93,750
-15.84%
Page 109 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
10,000
100,000
80.000
60,000
4 0, 000
20,000
Revenues and Expenditures by Fiscal Year
FY 2018ActuaI FY 2019 ES ti mated FY 2020 Proposed
Personnel Expenditures
i Opera ti ngExpenditUres
------j Capital Expenditures
Page 110 of 153
Agenda Item #3.
357 Tequesta Drive
Tequesta, FL 33469
561-768-0556
James Trube,
Fire Chief
jtrube@teguesta.org
EMPLOYEES
RE
FY 2018 FY 2019 FY 2020
NhimhPr of FmnlnvPPc• Artllal Fttimateri Pmnnsed
F/T Certified Firefighters
21.00
22.00
22.00
Interim Firefighters
Non -Firefighter Positions
1.00
-
-
2 FT / 2.5 PT
2 FT / 2.0 PT
2 FT / 2.0 PT
Total Employees:
26.50
26.00
26.00
EXPLANATION OF SIGNIFICANT CHANGES
Revenues: The difference is the combination of increased fire plan review fees associated with large
projects over the next year, increases in EMS and Fire service contracts, a projected revision to the
EMS fee schedule and a decrease in grant revenue in FY2020.
Personnel: This difference is primarily due to increases in existing employee salaries and defined
benefit pension plan contributions.
Operating: This increase is primarily due to the addition and funding of an annual bad debt expense
account.
Page 111 of 153
Agenda Item #3.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 192 — FIRE
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
1,167,046
1 1,111,492
1,112,304
1 1,155,150
3.93%
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
Capital
Total Expenditures:
2,875,451
3,158,800
3,127,294
3,396,550
7.53%
511,842
481,194
467,826
539,250
12.06%
-
-
-
-
N/A
107,345
165,398
115,072
327,350
97.92%
3,494,638 1
3,805,392
3,710,192 1
4,263,150
12.03%
Page 112 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Revenues and Expenditures by Fiscal Year
FY 2018 Actual FY 2019 Estimated FY 2020 Proposed
136 Bridge Road
Tequesta, FL 33469
561-768-0484
Douglas Chambers,
Public Works Director
dchambers@tequesta.org
BLIC WORKS
EMPLOYEES
Per onnel Expenditures
—.mow Opera tingExpenditure5
Capital Expenditures
d000ft Revenues
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
8.10
8.10
8.30
-
-
-
8.10
8.10
8.30
Page 113 of 153
Agenda Item #3.
EXPLANATION OF SIGNIFICANT CHANGES
Personnel: This increase is primarily due to increases in existing employee salaries and a change in
the distribution of the Public Works Director's salary. Prior to FY2020, 40% of his salary was paid
from Dept. 210. Going forward, 60% of his salary will be paid from Dept.210.
Operating: This department is requesting additional funding for bridge and road repairs.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
Page 114 of 153
Agenda Item #3.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 210 — PUBLIC WORKS
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
524,962
544,260
540,636
595,750
9.46%
835,044
749,700
744,195
809,650
8.00%
-
-
-
-
N/A
Capital
Total Expenditures:
160,804
1,000
992
3,100
210.00%
L1,520,810
1 1,294,960
1 1,285,823
1 1,408,500
8.77%
1,600,000
1,400,000
1,200,000
1,000,000
£00,000
600,000
400,000
200.000
Revenues and Expenditures by Fiscal Year
FY 20718ACWaI FY 2019 Estimated FY 2020 Propos rd
Pc;rsonnvI FxprtidlturE-n
Opera ti ng Expenditures
Capital Expenditures
MOM FtrvrnUr q
Page 115 of 153
Agenda Item #3.
399 Seabrook Road
Tequesta, FL 33469
561-768-0473
Greg Corbitt,
Director of Parks and Recreation
gcorbitt@tequesta.org
EMPLOYEES
SURE SERVICES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Seasonal
Total Employees:
3.00
3.00
3.00
3.00
2.00
2.00
10.00
10.00
10.00
16.00
15.00
15.00
EXPLANATION OF SIGNIFICANT CHANGES
Revenues: This department increased the size of its summer camp.
Operating: This department incurred non-recurring expenditures in FY2019 associated with the
repair of the roof at the recreation center.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
Page 116 of 153
Agenda Item #3.
VILLAGE OF TEQUESTA
GENERAL FUND #001
DEPT. 231 — LEISURE SERVICES
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
1 84,575
75,350
92,472
89,350
18.58%
APPROPRIATIONS:
Personnel
Operating
Budget Cost Savings
390,947
422,850
405,509
414,750
-1.92%
256,883
306,401
305,336
272,200
-11.16%
-
-
-
-
N/A
Capital
Total Expenditures:
98,044
2,999
2,999
3,700
23.37%
745,874
732,250
713,844
690,650
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
Revenues and Expenditures by Fiscal Year
FY 21118 Actual FY 2019 Estimated FY 2020 Proposed
Per%unrnel Expenditures
--i OperatingExpenditure5
Capital Expenditures
0006 Rvvenue5
Page 117 of 153
Agenda Item #3.
Page 118 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0424
Hugh Dunkley, CPA,
Finance Director
hdunkley@tequesta.org
bt Service
CAPITAL LEASE AND LONG TERM DEBT AGREEMENTS
2002NOTE PAYABLE
Holder: Bank of America
Purpose: Public Safety Facility
Original Amount of Loan: $5,000,000
Interest Rate: 4.28%
Term: 20 Years
Expires: September 2022
Capital Lease
Holder: SundTrust
Purpose: Sutphen Customer Pumper and Equipment
Original Loan Amount: $432,844
Interest Rate: 2.423%
Term: 9 Years with 10 Payments
Expires: November 2023
Capital Lease
Holder: Community First National Bank
Purpose: SCBA (20)
Original Amount of Loan: $132,774
Interest Rate: 2.889%
Term: 4 Years with 5 Payments
Expires: January 2020
Capital Lease
Holder: Axon Enterprises
Purpose: Tasers (20)
Original Loan Amount: $31,100
Interest Rate: N/A
Term: 5 Year Payment Plan
Expires: June 2022
Page 119 of 153
Agenda Item #3.
V 1LLAlIL V1' 1 Li%4UL j 1 A
GENERAL FUND #001
DEPT. 700 — DEBT SERVICE
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Actual Budget Bud et (%)
Total Revenues:
-
-
-
-
0.00%
APPROPRIATIONS:
Principle
Interest
Total Expenditures:
429,614
396,320
395,732
411,620
3.86%
74,486
59,400
60,275
44,500
-25.08%
-
-
-
-
0.00
- I
-
I -
I -
0.00%
504,100
r 455,720
r 456,007
r 456,120
0.09%
600,000
S00,000
400,000
300,000
200,000
100,000
0
Expenditures by Fiscal Year
FY 2018 Actual FY 2019 Estimated FY 2020 Proposc+d
,Interest
Principle
Page 120 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
fallen@teguesta.org
'AL IMPROVEMENT — FUND #301
EXPLANATION OF SIGNIFICANT CHANGES
The Village is not budgeting for any capital improvement projects in this fund in Fiscal Year 2020.
Page 121 of 153
Agenda Item #3.
v ii,i,r»n ur i nktun3 1 ri
CAPITAL IMPROVEMENT FUND #301
SUMMARY
FY 2018 FY 2019
FY 2019
FY 2020
Difference
Prior Year Amended
Estimated
Proposed
Budget to
REVENUES: Actual Budget
Actual
Budget
Bud et (%)
Total Revenues:
1 540.100
-
1 441.066
127,100
N/A
FXPFNI)ITIIRFS-
Roadway Impr/Repairs
318,350
-
-
-
N/A
Pathway Improvements
227,062
20,000
19,720
-
-100.00%
US1 Proiect
Total Expenditures:
20,000
-
-
-
N/A
1 565,412
1 20,0001
19,7201
1 -100.00%
*When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and
when revenues exceed expenditures in a fiscal year, fund balance increases.
600,000
sa0,000
400,000
300,000
200,000
100,000
0
Revenues and Expenditures by Fiscal Year
FY 2018 Actual FY 2019 Estimated FY202nProposrrd
US1 Proiret
Pathways
----� R o a d s
Page 122 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
Page 123 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
fallen@teguesta.org
ITAL PROJECTS — FUND #303
EXPLANATION OF SIGNIFICANT CHANGES
The Village is budgeting for architect and engineering services association with the construction of
a new recreation center/gymnasium in Fiscal Year 2020.
Page 124 of 153
Agenda Item #3.
VILLAGE OF TEQUESTA
CAPITAL IMPROVEMENT FUND #303
SUMMARY
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Budget Budget Budget (%)
Total Revenues:
200,000
1 3,000,000
-
-
-100.00%
APPROPRIATIONS:
Rec Center Architect/Eng.
-
50,000
50,000
154,000
208.00%
Rec Center Building
-
3,000,000
-
-
-100.00%
Other
Total Expenditures:
-
-
-
-
0.00%
i 3,050,000
50,000
154,000
-94.95%
*When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and
when revenues exceed expenditures in a fiscal year, fund balance increases.
250,000
200,000
150,000
100,000
50,000
D
Revenues and Expenditures by Fiscal Year
FY2018ActuaI FY21)19FStlrr,,ited FY?1)21)Prripased
Other
Bui1dingRec Center
A&E Rec Center
GOMM Rvvvriue5
Page 125 of 153
Agenda Item #3.
357 Tequesta Drive
Tequesta, FL 33469
561-768-0522
Gustavo Medina
Chief of Police
gmedina@teguesta.org
PECIAL LAW ENFORCEMENT — FUND #COS
EXPLANATION OF SIGNIFICANT CHANGES
The Village is not budgeting in this fund in Fiscal Year 2020.
Page 126 of 153
Agenda Item #3.
The Village of Tequesta
Proposed
dg
FY2020
Special
Law Enforcement
.0
SUMMARY
FY 2018
FY 2019
FY 2019
FY 2020 Difference
Prior Year
Amended
Estimated
Proposed Budgetto
REVENUES:
Actual
Budget
Budget
Budget Budget (%)
Total Revenues:
-
-
-
-
N/A
APPROPRIATIONS:
Operating
-
28,452
28,452
-
-100.00%
227,467
4,200
4,200
-
-100.00%
Capital
-
-
-
-
N/A
Other
227,467
32,652
32,652
-
-100.00%
Total Expenditures:
*When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and
when revenues exceed expenditures in a fiscal year, fund balance increases.
250,000
200,000
150,000
100,000
50.000
Revenues and Expenditures by Fiscal Year
FY20ISArtuaI FY 2019 Estimated FY202OF'topmvd
Oprrritirig
___ - Capital
other
0$00 RL-venum
Page 127 of 153
Agenda Item #3.
This Page Intentionally Left Blank
Page 128 of 153
Agenda Item #3.
PROPOSED FISCAL YEAR 2020 BUDGET
DETAIL - PROPRIETARY FUNDS
Page 129 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
iallen@teguesta.org
ATER UTILITIES
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
21.40
22.15
22.15
-
-
-
21.40
22.15
22.15
EXPLANATION OF SIGNIFICANT CHANGES
Revenues: This difference is a combination of an annual rate increase, increased water usage and
decreased capital connect charges.
Personnel: This budget includes the addition of 80% of a Utility Director position.
Renewal & Replacement: The water utility incurred non-recurring expenditures in FY2019
associated with a large project at the water plant.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
Other: This decrease is primarily due the Budgeted Depreciation.
*Budgeted depreciation is calculated as follows:
Depreciation - Principle - Capital = Budgeted Depreciation
Page 130 of 153
Agenda Item #3.
*When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and
when revenues exceed expenditures in a fiscal year, fund balance increases.
8,000,000
7,000,000
6,000,1100
5,000,0110
4,000,000
3,000,000
2,000,000
1,000,000
n
Revenues and Expenditures by Fiscal Year
FY 201EActuaI FY 2019 Esti mated FY 2020 Proposed
__ Personnel
rr� Operating Expenditures
Ren & Rep
Capital Expenditures
Debt Service
other
doom Revenues
Page 131 of 153
Agenda Item #3.
345 Tequesta Drive
Tequesta, FL 33469
561-768-0424
Hugh Dunkley, CPA,
Finance Director
hdunkley@tequesta.org
E & RECYCLING
EMPLOYEES
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
-
-
-
-
-
-
-
-
-
EXPLANATION OF SIGNIFICANT CHANGES
The Village's current refuse and recycling rate of $157.70 will remain unchanged for FY2020.
The number of units projected to receive refuse and recycling services in FY2020 is 3,197. This
remains unchanged from the prior fiscal year.
The Village has budgeted for a 3.50% increase in refuse and recycling expenses for FY2020.
The collection rate for FY2020 remains unchanged at 96%, assuming that all residents will take
advantage of the early payment discount.
Page 132 of 153
Agenda Item #3.
*When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and
when revenues exceed expenditures in a fiscal year, fund balance increases.
Page 133 of 153
Agenda Item #3.
600,000
500,000
11110,1111{1
300,000
1'O0,00D
100,000
0
Revenues and Expenditures by Fiscal Year
FY 2018.ActuaI FY 2019 Estimated FY 2D2D Proposed
345 Tequesta Drive
Tequesta, FL 33469
561-768-0465
Jeremy Allen,
Village Manager
fallen@teguesta.org
RM WATER UTILITIES
EMPLOYEES
Per sor) nel
.--------,Opera ting
- -- _acaplt4l
dEMP FievertUes
FY 2018 FY 2019 FY 2020
Number of Employees: Actual Estimated Proposed
Full Time
Part Time
Total Employees:
1.70
1.70
1.70
-
-
-
1.70
1.70
1.70
EXPLANATION OF SIGNIFICANT CHANGES
Page 134 of 153
Agenda Item #3.
Revenues: This difference is the result of an audit performed in FY2019 on the impervious surfaces
of all properties located within the Village. The collection rate remains unchanged at 96%,
assuming that all residents will take advantage of the early payment discount.
Personnel: This increase is primarily due to increases in existing employees' salaries and the
addition of 20% of a Utility Director's salary.
Operating: This department incurred non-recurring expenditures in FY2019 associated with an
audit performed on the impervious surfaces of all properties located within the Village and a Storm
Water Utility Rate Study.
Capital: See proposed capital section beginning on page 97 for a detailed listing of FY2020 capital
purchases.
Renewal & Replacement: The Village is budgeting for several large drainage projects in FY2020.
Other: Other includes transfers out and budgeted depreciation.
*Budgeted depreciation is calculated as follows:
Depreciation - Principle - Capital = Budgeted Depreciation
Page 135 of 153
Agenda Item #3.
VILLAGE OF TEQUESTA
STORM WATER UTILITY FUND #403
SUMMARY
Page 136 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget Am
FY 2018 FY 2019 FY 2019 FY 2020 Difference
Prior Year Amended Estimated Proposed Budget to
REVENUES: Actual Budget Budget Budget Bud et (%)
Total Revenues:
388,222
1. 402,000
1 446,219
480,200
19.45%
APPROPRIATIONS:
Personnel
Operating;
Capital
Renewal & Replacement
111,610
121,000
124,859
124,950
3.26%
85,266
141,217
174,510
112,300
-20.48%
-
-
-
22,000
N/A
384,570
136,733
121,583
300,000
119.41%
Debt Service
Other 1
Total Expenditures: 1
-
-
-
-
N/A
106,4341
108,000 1
108,000 1
85,000 1
-21.30%
687,880
506,950
528,952 1
644,250
27.08%
*When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and
when revenues exceed expenditures in a fiscal year, fund balance increases.
800,000
700,000
600,000
$00,000
400,000
300.000
200,000
100, 000
0
Revenues and expenditures by Fiscal Year
FY 2018 Actual FY 2019 Estimated FY 2020 Proposed
P er%onn Ed
DperatingExpenditures
rir�l Capital Expenditures
RE•n & RErp
. � Debt Service
_ , other
do"" RLn- L-,nur5
Page 137 of 153
Agenda Item #3.
The Village of Tequesta Proposed Budget 1 1
This Page Intentionally Left Blank
Page 138 of 153
Agenda Item #3.
The Village of Tequesta g q sta Proposed Budget
PROPOSED FISCAL YEAR 2020 CAPITAL
Page 139 of 153
Agenda Item #3.
Fund: 001 - General Fund - Capital
Dept. 110 Village Council
664.601 Computer Equipment
Tablets (5)
Dept. 160 General Government
664.601 Computer Equipment
Switch Replacement (Total Cost: $100,200)
Dept. 175 Police
664.600 Machinery & Equipment
Treadmill (Total Cost: $3,500)
664.601 Computer Equipment
Switch Replacement (Total Cost: $100,200)
664.602 Vehicles
Police Vehicles (3)
Dept: 180 Building
664.601 Computer Equipment
Switch Replacement (Total Cost: $100,200)
Building Inspection Table
r 653.600 Building Impro\,ements
Station 11
Dept: 192 Fire
664.600 Machinery & Equipment
Air Pack
Spare Air Bottles (5)
Treadmill (Total Cost: $3,500)
664.601 Computer Equipment
Switch Replacement (Total Cost: $100,200)
664.602 Vehicles
Ambulance(Financing O\er 7 Years)
Dept: 210 Public Works
664.601 Computer Equipment
Switch Replacement (Total Cost: $100,200)
Dept: 231 Recreation
664.601 Computer Equipment
Switch Replacement (Total Cost: $100,200)
Fund: 303 - Capital Project Fund - Capital
Dept: 317 Recreation Center
662.600 Buildings
Recreation Center
663.632 Architect & Engineering
Recreation Center
FY2020
$ 520, 000.00
By Type By Item
$ 6,000.00
$ 6,000.00
$ 23,500.00
$ 23, 500.00
$ 1,750.00
$ 1,750.00
'$ 34,600.00
$ 34, 600.00
'$ 90,000.00
$ 90,000.00
$ 20, 000.00
$ 6,200.00
$ 13, 800.00
'$ 10,000.00
$ 10, 000.00
$ 11, 250.00
3,100.00
$
4,500.00
$
5,000.00
$
1,750.00
'$ 16,100.00
$
16,100.00
'$ 300,000.00
$
$
300,000.00
$
3,100.00
$
3,100.00
$
3,700.00
$
3,700.00
$
154,000.00
'$
-
'$
154,000.00
$
154,000.00
Page 140 of 153
Agenda Item #3.
Page 141 of 153
Agenda Item #3.
FY2020
Fund: 401 - Water Fund - Capital
$
381,000.00
By Type
By Item
Dept. 411 Renewal & Replacement
663.671 Misc. Renewal & Replacement
$
70,000.00
Acid Feed
$
70,000.00
664.600 Machinery & Equipment
V$
298,000.00
Backhoe 80% (Total Cost: $110,000)
$
88,000.00
Vale Excerciser
$
90,000.00
Membrane Replacement
$
120,000.00
664.601 Computer Equipment
�$
13,000.00
Switch Replacement (Total Cost: $100,200)
$
13,000.00
Fund: 403 - Stormwater Fund - Capital
$
22,000.00
Dept. 250 Stormwater
663.663 Drainage Improoements
$
-
Country Club DdNe Sidewalk (Total Cost: $433,676)
$
-
r 664.600 Machinery & Equipment
�$
22,000.00
Backhoe 20% (Total Cost: $110,000)
$
22,000.00
Page 142 of 153
Agenda Item #3.
The Village of Teyuesta Proposed Budget 1 1
This Page Intentionally Left Blank
Page 143 of 153
Agenda Item #3.
Glossary
Page 144 of 153
Agenda Item #3.
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
Page 145 of 153
Agenda Item #3.
BASIS OF ACCOUNTING: an accounting term that is used to describe when revenues and
expenditures or expenses are recognized in the accounts and reported on the financial statements.
BALANCED BUDGET: a budget in which revenues equal expenditures/expenses.
BUDGET: A fiscal plan of financial activity for a specified period of time indicating all planned
revenues and expenses for the budget period.
BUDGET AMENDMENT: Generally done on a semi-annual basis by which unanticipated changes in
revenue or expenditures are made a part of the budget, thereby amending it.
BUDGETARY CONTROL: The control or management of a governmental unit in accordance with an
approved budget for the purpose of keeping expenditures within the limitations of available
appropriations and available revenues.
C
CAPITAL BUDGET: The annual financial plan for the construction or improvement of fixed assets
such as buildings, street, sewers, and vehicles and equipment.
CAPITAL EXPENDITURE: Expenditures which result in the acquisition of, or improvement to, fixed
assets: buildings, streets, sewers, vehicles, etc.
CAPITAL IMPROVEMENT PLAN (CIP): A multi-year plan that forecasts spending for all anticipated
capital projects. The plan addresses the repair and replacement of existing infrastructure. It also
helps to identify needed capital projects and to coordinate facility financing and timing.
CASH MANAGEMENT: Cash management refers to the activities of forecasting the inflows and
outflows of cash, mobilizing cash to improve its availability for investment, establishing and
maintaining banking relationships and investing funds in order to achieve highest interest and
return available for temporary cash balances.
Page 146 of 153
Agenda Item #3.
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.
IC
DEBT SERVICE: The payments required for interest on, and repayment of, principle amounts of
debt.
DEPARTMENT: A major unit of organization in the Village which indicates an overall operation or
group of related operations within a functional area.
DEPRECIATION: a reduction in the value of an asset with the passage of time, due in particular to
wear and tear.
DOR: Department of Revenue.
E
ENCUMBRANCE: An amount of money committed for the payment of goods or services not yet
received or paid for.
ENTERPRISE FUNDS: a separate accounting and financial reporting mechanism for municipal
services for which a fee is charged in exchange for goods or services. The Village has three (3)
Enterprise Funds: Water Utility, Refuse & Recycling and Storm Water.
ESTIMATED EXPENDITURES: Projections of funds to be spent during the fiscal year.
ESTIMATED REVENUES: Projections of funds to be received during the fiscal year.
Page 147 of 153
Agenda Item #3.
EXPENDITURE/EXPENSE: an amount of money spent.
F
FISCAL YEAR (FY): A fiscal year is a 12 -month operating cycle that comprises a budget and financial
reporting period. The Village's fiscal year begins on October 1st and ends on September 30th.
FIXED ASSETS: assets that are purchased for long-term use and are not likely to be converted
quickly into cash such as land, buildings and equipment.
FRANCHISE FEES: a charge levied by the Village on a utility to operate within the Village and to use
the Village rights-of-way and other properties for locating pipes, wire, etc. The State allows utilities
to pass on the franchise fee directly to customers on their bills.
FRS: Florida Retirement System
FUND: a fiscal and accounting entity with a self -balancing set of accounts recording cash and other
financial resources, together with all related liabilities and residual equities or balances, and
changes therein, which are segregated for the purpose of carrying on specific activities or attaining
certain objectives in accordance with special regulations, restrictions, or limitations.
FUND BALANCE: the fund equity as a result of the difference of revenues to expenditures. Fund
balance increases when revenues exceed expenditures, while fund balance decreases when
expenditures exceed revenues.
G
GENERAL FUND: The Village's primary operating fund. It accounts for all financial resources of the
general government, except those required to be accounted for in another fund.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): These comprise the uniform minimum
standard of, and guidelines for, financial accounting and reporting. They govern the form and
content of an entity's basic financial statements. GAAP encompasses the convention, rules and
procedures necessary to define accepted accounting practices at a particular time.
Page 148 of 153
Agenda Item #3.
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.
HOMESTEAD EXEMPTION: Every person who owns and resides on real property in Florida on
January 1 and makes the property their permanent residence is eligible to receive a homestead
exemption up to $50,000. The first $25,000 applies to all property taxes, including school district
taxes. The additional exemption up to $25,000, applies to the assessed value between $50,000 and
$75,000 and only to non -school taxes.
INTER -FUND TRANSFERS IN/OUT: Monies transferred from one Fund to another. Such money is
transferred to finance the operations of another Fund or to reimburse the Fund for certain
expenditures/expenses.
INTER -LOCAL AGREEMENT: A written agreement between the Village and other units of
government to share in similar services, projects, emergency assistance support, funding, etc. for
the mutual benefit of all parties.
IMPACT FEES: A type of service charge imposed on new construction in order to support specific
new demands on a given service, e.g., transportation, schools, parks and fire protection.
Page 149 of 153
Agenda Item #3.
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
Page 150 of 153
Agenda Item #3.
period), measurable and available and expenditures are recorded when the related Lund 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.
X
OPERATING BUDGET: The annual financial plan for on-going program costs, including salaries and
benefits, services and supplies and debt service.
ORDINANCE: A formal legislative enactment by the Village Council that has the full force and effect
of law within Village boundaries unless pre-empted by a higher form of law. An ordinance has a
higher legal standing than a resolution.
ORIGINAL BUDGET: The original adopted budget.
P
PERSONNEL SERVICES: Expenditures for salaries, wages and fringe benefits of a government's
employees.
PORTABILITY: A legislative provision that was enacted as part of Constitutional Amendment 1 that
allows Florida homeowners to transfer a portion of their Save Our Homes taxable value reduction
when they move to another homesteaded property in the State of Florida. Portability reduces the
local government tax base by reducing taxable values of homesteaded properties. Portability
benefits must be requested by taxpayers.
PROPERTY TAX: Another term for ad valorem tax. See definition for Ad Valorem Taxes.
Page 151 of 153
Agenda Item #3.
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.
SAVE OUR HOMES: A voter approved amendment to the Florida Constitution which limits the size
of the annual increase in the assessed value of owner occupied residential properties which have
homestead status. Increases in the annual assessment of homesteaded property shall not exceed
the lower of either 1) three percent (3%) of the assessment of the prior year or 2) the percent
increase in the Consumer Price Index for all urban consumers in the United States.
SPECIAL ASSESSMENT: A fee levied on certain properties to defray all or part of the cost of a
specific capital improvement or service deemed to benefit those properties. The value of the
property is not considered when calculating a non -ad valorem assessment. Instead, the cost of the
facility or the service is allocated proportionately to the benefited properties in a defined area. It is
sometimes referred to as a Non -Ad Valorem Assessment. Generally, this is collected by the Tax
Collector's Office on the annual consolidated tax bill like ad -valorem taxes.
Page 152 of 153
Agenda Item #3.
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.
TANGIBLE PERSONAL PROPERTY: Non -real estate property, excluding motor vehicles, inventory
and household goods, that is owned by business enterprises and subject to ad valorem taxation.
Constitutional Amendment 1 provides that the first $25,000 of tangible personable property is
exempt, from ad valorem taxes starting with fiscal year 2009. It also imposes a 10% cap on annual
increases in tangible property valuation.
TAXABLE VALUATION: The value used for computing ad valorem taxes levied against property.
Taxable value is the assessed value less any exclusions, differentials, exemptions and credits
allowed by law.
TRUTH IN MILLAGE LAW (TRIM): Florida law enacted in 1980 which changed the budget process
for local taxing governments. It was designed to keep the public informed about the taxing
intentions of various taxing authorities (Section 200.065, F.S.).
TRUST FUND: A fund used to account for assets held by the Village in a trustee capacity for
individuals, other governments or other funds, such as Pension Funds.
u
UNINCORPORATED AREA: The portion of the County not within the boundaries of any
municipalities.
UTILITY TAXES: a tax levied on utility bills, to be paid by the user of the utility services. It is similar
to a sales tax, except it only applies to utility bills and not to any other purchases.
Page 153 of 153