HomeMy WebLinkAboutHandouts_Workshop_6/23/2021
FY2021/22 Budget Workshop JUNE 23, 2021
American Rescue Plan Act of 2021
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BILLION
MILLION
2.58 VILLAGE OF TEQUESTA
10.31STATE OF FLORIDA ALLOCATION
CONSIDERATIONS
STRATEGIC FRAMEWORK
FUNDING
ELIGIBLE USE OF ARPA FUNDS
TERM
-
PRIORITIZING FUNDS FOR LONGSUSTAINABILITY
51
7.15%
18,098,34516,353,636
(1,744,710)
12/31/2023
39
7.15%
(1,837,755)
12/31/2022
16,891,39115,053,636
27
7.15%
(1,111,291)
12/31/2021
15,764,92714,653,636
15
7.15%
(559,949)
14,713,58513,497,44814,153,636
12/31/2020
Calendar yr 2021Calendar yr 2022Calendar yr 2023
---
n (months elapsed)Counterfactual RevenueBase Year RevenueGrowth Factor Actual Revenue:Calendar yr 2020/21/22/23 Revenue Loss:Calendar yr 2020Projected Projected Projected
Estimated Revenue Loss
45,350
350,000 150,000 200,000 798,075 264,325 150,000 218,400 120,000
1,431,925 1,431,925 2,580,000
Grand Total
--
2024
91,000 50,000
100,000 100,000 141,000 241,000
88,000 50,000
2023
100,000 100,000 871,976 871,976 258,000 120,000
1,229,976
85,325 50,000 45,350
150,000 150,000 559,949 559,949 399,075 218,400
2022
1,109,024
FISCAL YEAR
19
-
Fire
-
19 or its Econ Impacts
-
Dover
-
Related Programs
-
go funded bldg or infrastructure costs, modernizing
-
Revenue loss amount will be used to provide govt
Stormwater Stormwater ProjectRevenue LossBusiness LiaisonBusinessPolice Vehicles (4)Replacement Command Vehicle Cardiac Monitors
ELIGIBLE USE CATEGORIES/PROJECT DESCRIPTIONInvest in Water/Sewer/Broadband InfrastructureReplace Revenue Lost Due to COVIDRespond to COVIDGrand Total Note:services, i.e., police, fire,
other public safety svcs; maintenanceor paycybersecurity, including hardware, software, etc.
RECOMMENDED USE
utility. Fees are set yearly to offset
Supporting
-
This fund is used to account for the fees charged for solid waste, yard waste and
-
g
valorem, State shared revenues, investment interest income, charges for services are
n
-
i
l
programs and services in any area.
c
y
Fund is used to fund Village services such as Police, Fire, Parks, Planning, Finance, IT,
t
Should be Self
y
i
l
c
i
This fund is used to account for the activities of the water
t
e
-
d
U
R
y
n
r
t
d
family dwelling units will be charged a fee.
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GAdministration. Adexamples of revenue for this fund. W expenditures as well as future capital needs.Sare calculated by utilizing the total of the impervious surface for each parcel.
All businesses, residential and multiR recyclable material collection.
Type of Funds**This portion of the budget is comprised largely of discretionary funds, since the Mayor and Council can allocate the funds to Enterprise Funds
).
This fund is used to account for
.
225,000
$
estimated
This fund accounts for forfeitures received by the Police Department. The
-
d
This fund is funded by the State Sales Surtax in the amount estimated of
n
-
and the Water Utility tax
u
F
d
t
n
n
u
e
F
2026)
tm
e
n
c
e
r
Funded by building and inspection fees. Funds and reserves may only be used to support
o
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e
n
v
E
d
o
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(Sunsets
w
p
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m
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i
pe
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a406,000
p
C$Bthe delivery of those specific services. May not be used to support or supplement the other funds. S forfeitures must be expended for certain law enforcement purposes as prescribed
by Florida State Statue Chapter 932.704
Restricted Funds
must
Village
the
The annual
to
an annual
rate.
tax
available
appropriate
to
ad valorem
resources
required
expenses
total
is
the
maximum
a
that
.
budgeted
set
year
the
means
fiscal
cover
Village of Tequesta
to
budget and
budget
the
year
Each expenditure budget sets the A balanced be sufficient
Phase II
Financed over 3 years
Groundbreaking
wide sidewalk repairs
-
2021 Highlights
-
Community Center Completion of Advanced Meter Infrastructure ProjectSAN Replacement County Club Drive Sidewalk Replacement Commencement of Northcomm Operations Commencement of Accreditation
for Tequesta Police DepartmentBLM Partnership Interlocal Agreement with Jupiter Inlet Colony to provide special magistrate servicesContinued VillageUpdate of Capital Improvement Element
of Comprehensive Plan
2020
Rehabilitation
Union
-
Seabrook Road
Projects
Rehabilitation
2021 Highlights (Continued)
-
Restoration
3.02% COLA for CWA2.00% COLA/3% step increase for IAFF 4.00% COLA for PBA 3.00% COLA for Non
Tequesta Bridge Sidewalk ReplacementDog Park Improvements at Tequesta ParkSwale Stormwater Collection System Stormwater Lining Water Supply Well Drainage ImprovementsTequesta Park Tennis/Pickleball
Court ImprovementsPersonnel
2020
Fund Balance Policy
UNASSIGNED FUND BALANCE If, after the annual audit, prior committed or assigned fund balance causes the unassigned fund balance to fall below an amount equal to one month of operating
expenditures, the Village Manager and/or the Finance Director will so advise Village Council in order for the necessary action to be taken to restore the unassigned fund balance to
an amount equal to two months of General Fund operating expenditures.
58,747
2,255,557 2,314,304
FY2021*
13,533,344
(330,092)
2,214,396 1,884,304
FY2020
13,286,377
(767,497)
2,246,502 1,479,005
FY2019
13,479,010
General Fund
(801,755)
1,951,984 1,150,229
FY2018
11,711,906
(391,968)
1,870,493 1,478,525
FY2017
11,222,956
Fund Balance History
Under) Fund Balance
Over/(
*FY21 amount projected
Expenditures less Capital outlay Amount
DescriptionTarget
22 Proposed Budget
-
FY 2021
N/A
6.9%0.5%3.0%
15.8%57.2%71.9%17.5%
26.4%
-
Percent Change
3,160
84,76015,260
118,950104,920
$965,790
(134,500)
5,138,550
$6,296,890
Dollar Change
(From Original)
674,910621,860327,000530,010634,400104,920
s
12,284,400
FY2022
d
$15,001,190
$30,178,690
n
(Recommended)
u
F
l
l
A
30,441
824,800507,894514,750
7,144,6137,796,8121,274,512
y
FY2021
$14,356,777
$32,450,599
r
(Amended)
a
m
-
0
-
m
u
S
671,750537,100208,050514,750768,900
t
7,145,850
FY2021
e
(Original)
$14,035,400
$23,881,800
g
d
u
B
Fund
Utility
Expenditure Description General FundBuilding FundCapital Improvement FundCapital Projects FundWaterRefuse & Recycling FundStormwater Utility FundSpecial Law Enforcement Fund Total
$176,077
-
$85,320
-
$77,390
$46,190
-
-
$410,070
$54,670
-
-
$53,700
-
$27,530
-
174,940
$
-
shared revenue
-
PT Salaries
3%
-
3.02%
3.00% Step
3.00%
Union
-
22 Proposed General Fund Budget
-
Property tax revenue up by 5.3% Reduced Admin Fees Reduced investment earnings Recreation Center programs and fees Increased StatePBA IAFF CWA Non
RevenuesEmployee Compensation: Estimated Cost $220,643Health Insurance Increase (Placeholder Until Actual) Decreased employer pension contributions Business Liaison and Special Events
personnel Code Compliance
FY 2021
$20,000
-
45,350
$
-
$1,119,020
-
$30,000
-
Park
Recreation Ctr ($345,100)SAN Project ($58,100)
$614,590.
-
wide road improvements. Total budgeted road
-
local Agreement Code Compliance (Proposed)
-
$100,000
-
$218,400
-
Vehicles
22 Proposed General Fund Budget
-
Service Cost of New Debt Service Cost of New Debt Service
Police Replacement command vehicle (Fire/Rescue) Includes transfer to Capital Improvement Fund of $359,590 of American Rescue Plan funds for Villageimprovements for FY22
Jupiter Inlet Colony InterBallfield Improvements at Tequesta Corridor Master Plan Debt Capital ProjectsEstimated usage of American Rescue Plan funds
FY 2021(Continued)
$18,500
-
-
$15,730
-
Misc. Other: $297,720Rents/Royalties $255,190Investment earnings: $8,300Fines & Forfeitures Other Misc.
,
54%
,
$8,100,070
General Property Taxes
2%
,
$297,720
,
,
Misc. Other
$1,119,020
,
7%
ARPA Funds
,
6%
,
,
11%
,
$856,310
,
,
Administrative Fees
6%
,
,
10%1%
3%
, ,
,
Other Taxes
$1,712,730
$856,080
,
$90,000
$462,000
Franchise Fees
$1,507,260
Licenses & Permits
Charges for Services
Intergovernmental
Revenue
-
-
-
$785,860
$263,750
-
$886,280
-
-
Operating
-
Salaries & Wages $6,254,150 Employee Benefits $2,937,290Operating Expenditures $3,873,860Capital Outlay NonDebt Service
$15,001,190
-
42%
Salaries & Wages
19%
Proposed Expenditures
Employee Benefits
6%
Debt Service
5%
Operating
-
26%
Expenditures
Non
Operating
Expenditures
2%
General Fund
Capital Outlay
1.1%3.1%5.6%5.7%4.7%0.0%4.4%3.2%4.0%
6.9%
68.6%11.3%37.6%19.0%63.5%20.0%
(32.8%)
(100.0%)
Percent Change
d
n
0
u
F
$750
9,140
l
20,44020,39032,52030,80034,33059,905
(6,000)
a 112,540149,470127,455134,110344,180128,560
$965,790
r
(232,800)
e
Dollar Change
n
e
G
-
0
-
t
FY2022
n
$66,350302,790 387,340375,740724,220180,000 276,540302,700477,150125,580839,210886,280770,860
3,566,5204,171,0051,548,905
e
$15,001,190
m
t
r
a
p
e
6,000
91,250
D
FY2021
$65,600 293,650366,900355,350691,700 180,000 164,000 271,900709,950705,100542,100642,300
y
3,417,0504,043,5501,489,000
b
$14,035,400
y
r
a
m
m
u
S
t
e
g
d
u
B
Expenditure Description
CouncilManagerHuman ResourcesVillage ClerkFinanceLegalComprehensive PlanningGeneral GovernmentITPolice DepartmentCode ComplianceFire ControlPublic WorksLeisure ServicesDebt ServiceInterfund
TransfersOther Nonoperating Total
N/AN/AN/A
0.05430.24780.31700.30750.59270.14730.09540.24770.39052.77550.07822.28021.26760.6242
Required Millage
66,350 95,580
302,790 387,340 375,740 724,220 180,000 116,540 302,700 477,150 762,720 886,280 770,860
Expenditures
3,391,380 2,786,185 1,548,905
13,174,740
Net
001
FUND
-
COUNCILMANAGERHUMAN RESOURCESVILLAGE CLERKFINANCELEGALCOMPREHENSIVE PLANNINGGENERAL GOVERNMENTITPOLICE DEPARTMENTCODE COMPLIANCEFIRE CONTROLPUBLIC WORKSLEISURE SERVICESDEBT SERVICEINTERFUND
TRANSFERS
----------------
Millage by Department
Description 100 110 111 120 130 140 150 160 161 175 181 192 210 231 700 900 TOTAL
263,750
9,191,4403,873,860
FY2021-22
(Recommended)
521,500
8,839,8003,489,700
FY2020-21 (Budget)
298,728
2019-20
8,598,1992,907,374
256,601
2018-19
9,547,2583,053,572
607,881
2017-18
8,056,5033,151,301
2016-17346,226
7,645,5273,044,596
0
8,000,0006,000,0004,000,0002,000,000
14,000,00012,000,00010,000,000
PERSONAL SERVICES CAPITAL OUTLAY OPERATING EXPENDITURES/EXPENSE
2021
22.027423.596621.592121.763021.549220.929320.443120.162221.025120.8064
2020
Total Millage Rate
2019
Column1
2018
Last Ten Fiscal Years
2017
16.260317.829515.542115.471015.257214.637314.151113.870214.396114.1774
2016
All Other Taxing Authorities
All Other Taxing Authorities
2015
2014
VOT Millage Rate
5.76715.76716.05006.29206.29206.29206.29206.29206.62906.6290
2013
VOT Millage Rate
Millage Rate History
2012
FY
2012201320142015201620172018201920202021
5.00000.0000
25.000020.000015.000010.0000
16.493916.667217.256817.281017.285517.539117.539118.058118.720919.431019.459119.635419.727419.737420.009120.042920.347420.455820.481020.539120.766220.806420.860020.997721.075821.397721.691021.949721.
970322.039122.303222.664123.560323.818923.848023.981024.081024.081024.0810
Total Millage
428138235414275951600
8,4091,0322,8283,6571,8543,4633,4265,8741,2511,4602,0552,0908,9123,4263,3622,0505,509
95,13963,18839,80156,70962,65067,16812,06239,94523,86712,81378,49536,05738,87517,979
116,616
Population
Municipality
Palm BeachManalapanGulf StreamHypoluxoHighland BeachCloud LakeGlen RidgeBoca RatonJupiterOcean RidgeRoyal Palm BeachJuno BeachPalm Beach GardensJupiter Inlet ColonyWellingtonGolfDelray
BeachLantanaGreenacresLoxahatchee GrovesPalm SpringsTequestaPalm Beach ShoresNorth Palm BeachSouth Palm BeachBoynton BeachAtlantisRiviera BeachWest Palm BeachHaverhillLake ParkWestlakeLake
WorthLake Clarke ShoresSouth BayMangonia ParkBelle GladeBriny BreezesPahokee
123456789
101112131415161718192021222324252627282930313233343536373839
Rank
-
Palm Beach County Municipalities Millage Rates and Populations (FY2021)
All Other Funds
0
1
9
,
4
7
6
$
-
d
n
u
F
g
n
i
d
l$215,970
$458,940
i
-
-
u
B
Operating Expenditures Personal Services
Building permit fees budgeted at $500,000 Proposed usage of $170,510 of fund balance reservesExpenditure Breakdown:
-
126,638 488,558 118,577 484,500
(496,619)(511,620)
Refuse &
Recycling
$ 91,457
440,535 980,204 459,100
(26,225)
(453,776)(526,389)(816,086)
1,019,670
Utility
$ 96,829
Stormwater
6,467,035 6,314,308
6,820,744 5,798,038
(5,964,202)(1,525,539)(5,042,076)(1,794,065)
$ 5,276,205
Water Utility
Unrestricted Net Position History
Projected)
operating Revenuesoperating Expensesoperating Revenuesoperating Expenses
Enterprise Funds
----
Description Beginning Unrestricted Net Position, 9/30/2019 Operating/NonOperating/NonChange in net investment in capital assets/debt service Ending Unrestricted Net Position, 9/30/2020
Operating/NonOperating/NonChange in net investment in capital assets/debt service Ending Unrestricted Net Position, 9/30/2021 (
services.
charged for goods and
s
d
to regular businesses whereby user fees are
Enterprise funds operate in a manner similar
n
u
F
e
s
i
r
p
r
e
t
n
$530,010
$634,400
E
-
-
$12,284,400
-
Water Utility Fund Refuse & Recycling Fund Stormwater Utility Fund
$1,321,000
-
$2,081,000
-
$1,040,000
-
$35,000
-
(Beach Road)
$100,000
-
Water Utility
Proposed increase of 5% in water utility rates in accordance with utility rate studyWater Treatment Plant upgrades and energy resource improvements Water Main Replacement Program (Tequesta/Country
Club Drive) Water Main Replacement Program Repainting filter vessels and piping Filter media replacement
Highlights
Refuse & Recycling
Proposed increase of 3.5% in user fees Waste Management charges to increase by 3.5% per contract
Highlights
operating budget from previous year due to completion of major drainage improvements
of 17.5% in
Stormwater Utility
Proposed increase of 5% in stormwater ratesDecrease $150,000 in Stormwater projects utilizing American Rescue Plan funding
Highlights
s
d
n
u
F
l
a
t
n
e
m
n
r
e
v
o
$104,920
-
G
r
e
$621,860
h
-
t
$327,000
O
-
Capital Improvement Capital Projects Special Law Enforcement Trust
Capital Improvement fund is used to account for infrastructure surtax proceedsCapital Projects Fund used to account for major capital improvements Special Law Enforcement Trust Fund
asset seizures/forfeituresBudgets
5 Year Capital
$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00
$35,000.00
$350,000.00$183,600.00$255,000.00
FY2026 Capital Costs
$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00
$34,000.00$75,000.00
$600,000.00$178,250.00$255,000.00
FY2025 Capital Costs
$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00
$39,000.00$75,000.00
$120,000.00$255,000.00
$1,250,000.00
FY2024 Capital Costs
$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00
$30,000.00$42,000.00$75,000.00$75,000.00
$100,000.00$255,000.00
FY2023 Capital Costs
$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00
$45,350.00$60,000.00
$359,590.00$218,400.00$255,000.00
FY2022 Capital Cost
ARF
-
Request Title Replacement truck for Code Enforcement.Air Compressor for SCBAChevrolet Tahoe (Fire Chief's Vehicle)Aerial ApparatusBattery Operated Extrication ToolsFire EngineRescue
VehicleCardiac MonitorPhone System ReplacementCountry Club Tree Canopy EnhancementFiscal Year 2022 Road Improvements Copy TasersPatrol Units for the Tequesta Police DepartmentFiscal
Year 2025 Sidewalk Improvements Tequesta Drive from Venus Ave to US1 (North and South Side of Road)Fiscal Year 2026 Sidewalk Improvements Shay PlaceFiscal Year 2023 Road ImprovementsFiscal
Year 2025 Road ImprovementsFiscal Year 2024 Road ImprovementsFiscal Year 2026 Road ImprovementsFiscal Year 2024 Sidewalk Improvements North Tequesta Drive from Riverside Drive to Seabrook
RoadFiscal Year 2022 Road ImprovementsFiscal Year 2023 Sidewalk Improvements Seabrook Road from Dover Ditch to Russel Street ( East and West Side of Road)Fiscal Year 2022 Sidewalk Improvements
South Tequesta Drive from Seabrook Road to Venus Avenue
-
going budget
-
on
to prepare
shared revenue estimates late
-
will be asked
sources
consideration.
Budget
funded outside of the General Fund will be adjusted as necessary
July.
-
Balanced
Next Steps
General Fund related departments
All reduction scenarios for Departments to remain within their funding Palm Beach County Property Appraiser to certify taxable values by July 1.Florida Department of Revenue to release
stateJune to mid
An Annual
year capital
Village
-
their operating
the
April)
-
with
(May)
(March
meet
Manager.
requests and five
improvement plan is updated.
budget
Departments develop
is
Departments
departments.
February)calendar
-
the
budget
(January
The
.
final
the
Council.
distributed to
workshops.
budget
illage
submits
V
budget.
and
August)
to
holds
-
and
rate
Manager
budget
rate
(June
Council
(September)
millage
Village
public hearing adopting a
-
public hearing adopting a
millage
Village
-
proposed
First
-
tentative
Second
-
FY 2021/22 Budget Calendar