HomeMy WebLinkAboutDocumentation_Regular_Tab 9C_2/23/1988 p �t c
ilet-7% ,,,_., VILLAGE OF TEQUESTA
( 114 Q if Post Office Box 3273 • 357 Tequesta Drive
Tequesta, Florida 33469-0273 • (407) 746-7457
MEMORANDUM:
TO: Thomas G. Bradford, Village Manager
FROM: Bill C. Kascavelis, Finance Director/C rk
DATE: February 18, 1988
SUBJECT: Fiscal Year 1988 Budget Revisions
Attached for your review are the recommended budget
revisions for the General Fund and Water Department Operation and
Maintenance Fund necessitated upon completion of a budgetary
review at the close of the first quarter of Fiscal Year 1988.
The budgetary revisions to the General Fund reflect an
increase of .39 percent, and the revisions to the Water
Department Operation and Maintenance Fund reflect an increase of
1.73 percent.
I will proceed to revise the Fiscal Year 1988 budget
document and draft a resolution to facilitate these revisions
upon your direction. ,
BCK/krb
Attachments
cc: Village Council
Village Attorney
t
r
GENERAL FUND BUDGET REVISIONS
COUNCIL
Life and Health Insurance: Provides for full coverage health
insurance for one (1) individual (280 x 8 = $2,240. )
Travel and Per Diem: Increased ( 6 months x 115 x 5 = $3,450. )
covers increase scheduled effective 4/1/88.
MANAGER
Office Machine Maintenance: Additional equipment for P/C
Maintenance not provided in budget $950.
FINANCE /CLERK
Election Expense: Election not required ($850. ) $150. retained
for various election and voters literature.
Legal Advertising: Additional legal advertising $4,000.
Office Supplies: $1,586. required for purchase of payroll checks
for the new payroll program- IGAS, which was budgeted because of
erroneous information that the old system would be maintained
through 1988. And $800. required for new checks-General
Corporation Account, for the consolidation of six (6) funds.
Machinery and Equipment: Program and installation expense for
new payroll system $3, 563. , not budgeted BACS payroll system
support expired 12/31/87 rather than 12/31/88.
COMPREHENSIVE PLANNING
Printing and Binding: additional $1,350. required as a result of
Planning Commission Village Survey expenses.
------ Planning Service: Reduced $6,000.
GENERAL GOVERNMENT ADMINISTRATION
Transportation and Postage: Additional $650. required resulting
primarily from mailing of Planning Commission Survey.
Insurance: Reduced ($16,000. ) insurance charged direct to
departmental operating accounts.
Page 2-
PUBLIC WORKS 'DEPARTMENT
Insurance: Increased $14,725. , this year charges made directly to
each respective department, the reduction to the General
Government Administration-will offset this-adjustment.
Total General Fund budget revision required is $10,776. , to be
provided from Fund Balance, which is conservatively estimated to
be $474, 661.
Two other budget revisions are also required to the General Fund
Budget as a result of unencumbered balances required to be
carried over from Fiscal Year 87 Budget to Fiscal Year 88
Budget. These items do not effect the financial position of the
General Fund since the appropriations were treated as
expenditures in the 87 Budget, when the 88 Budget was prepared.
These items are:
1) PUBLIC WORKS DEPARTMENT
CAPITAL OUTLAY
U.S. Highway One Beautification Project
and Village Entrance Signs $15,076
2) PARKS AND RECREATION DEPARTMENT -
CAPITAL OUTLAY
Park Land Purchase $34,250
TOTAL $49,326
NOTE: The mechanics for addressing the above two
items are increasing the Fund Balance reported for
10/01/88, $49,326. and increasing the applicable
budgetary accounts $49,326. , thus resulting with no
financial change with regards to the General Fund
financial position.
WATER DEPARTMENT
OPERATION AND MAINTENANCE FUND
PUMPING AND STORAGE DIVISION
Building Maintenance: Additional $500.
Water System Maintenance: Additional $15,000. , the increases to
these two accounts is necessitated to address maintenance items
of the system as a result of ignoring maintenance in the past.
f
Page 3-
OFFICE AND ADMINISTRATION DIVISION
Computer Operating Services: Additional $1,200. to enable
program engineering services-which may occur during the remainder
of the fiscal year.
FEC Lease: Increased $1,350. as a result of a new charge for a
license to operate the water plant initiated by the County this
year. Last year the FEC lease was charged to the License & Fees
account. This year we charged the new County License Fee to the
appropriate account creating a short fall for the $1, 500. lease
charge in the amount stated.
Total budget revisions to the Water Department Operation and
Maintenance Fund are $18,050. , which will be provided by reducing
the original estimate of funds to be transferred to the Retained
Earnings Account. Estimate 10/01/88: $161, 560. reduced to
$143, 510.
•
RESOLUTION NO. 6-87/88
A RESOLUTION.OF THE VILLAGE OF TEQUESTA,
FLORIDA,PROVIDING FOR AMENDMENTS TO THE
VILLAGE BUDGETS ADOPTED FOR THE FISCAL
YEAR COMMENCING OCTOBER 1, 1987.
WHEREAS, it was necessary for the Village of Tequesta to
adopt budgets for the fiscal year commencing October 1, 1987;
and
WHEREAS, the Village Council of the Village of Tequesta
deems it necessary and appropriate to amend said budgets to .
provide appropriations adequate for the authorization of
expenditures necessary for conducting Village operations
through the fiscal year ending September 30, 1988.
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL,
OF TEQUESTA, FLORIDA:
SECTION 1. That the General Fund and Water Department
Enterprise Fund fiscal year budgets commencing October 1,
1987, be and are hereby amended and adopted pursuant to
Exhibit "A" through Exhibit "E" attached to and made a part of
this Resolution.
SECTION 2. That the Village Manager is hereby
authorized to execute "intra-fund" transfers within the line
item appropriations of individual Village Fund Budgets, as he
deems necessary throughout the fiscal year, to enable
continuity of municipal operations.
THE FOREGOING RESOLUTION was offered by Councilmember
, who moved its adoption. The motion was
seconded by Councilmember , and upon being
put to a vote, the vote was as follows:
FOR ADOPTION AGAINST ADOPTION
The Mayor thereupon declared the Resolution duly passed
and adopted this day of , 1988.
MAYOR OF TEQUESTA
CARLTON D. STODDARD
ATTEST:
1
Bill C. Kascavelis
Village Clerk
, - Initials Date
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VILLAGE OF TEQUESTA
BUDGETS
FISCAL YEAR 1987/1988
REVISED FEBRUARY 23, 1988
EXHIBIT "A" THROUGH "E"
r `
VILLAGE OF TEQUESTA
BUDGETS-
FISCAL YEAR 1987/1988
TENTATIVE PROPOSED MILLAGE RATE 5.7510
ROLLED-BACK MILLAGE RATE 4.971-6
PRIOR YEAR MILLAGE RATE 5.3126
PROPOSED MILLAGE RATE INCREASE OVER THE PRIOR
YEAR ROLLED-BACK RATE 15. 67%
PROPOSED MILLAGE RATE INCREASE OVER THE PRIOR
YEAR MILLAGE RATE 8.25%
DOLLAR INCREASE PER THOUSAND DOLLAR TAXABLE VALUE 43. 8c
BUDGET HEARING SCHEDULE
FIRST PUBLIC HEARING
TUESDAY, SEPTEMBER 8, 1987
7:00 P.M. , VILLAGE HALL
SECOND AND FINAL PUBLIC HEARING
TUESDAY, SEPTEMBER 22, 1987
7:00P.M. , VILLAGE HALL
y ,
VILLAGE OF TEQUESTA, FLORIDA
_-- BUDGETS
FISCAL YEAR 1987/1988
TABLE OF CONTENTS PAGE
GENERAL FUND
General Fund Revenues GFR 1-2
General Fund Expenditures GFE 1-11
IMPROVEMENT BOND REVENUE FUND
Revenues and Expenditures IBRF-1
IMPROVEMENT BOND REVENUE SINKING FUND
Revenues and Expenditures IBRSF-1
CAPITAL IMPROVEMENT FUND
Revenues and Expenditures CIF-1
WATER DEPARTMENT ENTERPRISE FUND
INTERNAL FUNDS
REVENUE FUND
Revenues and Distribution of Revenues WDE-1
Operation and Maintenance Fund
Expenditures
Pumping and Storage Division WDE 1-2
Distribution Division WDE 2
Administration & Office Division WDE 3
Sinking Fund
Debt Service Expenditures WDE 4
Capital Improvement Projects . WDE 4
VILLAGE OF TEQUESTA
_ — GENERAL FUND BUDGET
1987-1988
•
SOURCE- OF- REVENUE
GENERAL FUND
TAXES
Current Ad Valorem $1,470,228
Delinquent Ad Valorem 1,000
TOTAL $1,471,228
LICENSES, PERMITS & FEES
Building Permits $ 55,000
Other Fees-Building Department 1, 500
Alarm Permits 1, 100
Special Truck Permits 400
TOTAL $ 58,000
STATE SHARED REVENUES
GENERAL GOVERNMENT
Cigarette Tax $ 15,768
Alcoholic Beverage Licenses 7, 200
Local Government Half-Cent Sales Tax 196, 200
Comp. Plan Reimbursements 10,000
TOTAL $ 229,168
TRANSPORTATION
Gasoline Tax Rebate $ 1,500
Local Option Gas Tax ( .04 cents) 80,000
State Alternative Fuel Tax - -
County Road and Bridge Tax
TOTAL $ 81, 500
SHARED REVENUES OTHER LOCAL UNITS
County-Wide Registrations $ 21,300
GFR-1
EXHIBIT "A"
CHARGES FOR SERVICES
GENERAL GOVERNMENT
Zoning Fees - $ 1, 500
Sale of Maps and Publications 500
Certifications and Copies 850
TOTAL - $ 2,850
PUBLIC SAFETY
Building Inspection Service $ 2,000
Municipal Police Academy 1,300
TOTAL $ 3, 300
CULTURE & RECREATION
Parks and Recreation $ 2, 500
FINES AND FORFEITURES
Court Fines $ 40,000
Parking Ticket Fees 350
TOTAL $ 40,350
MISCELLANEOUS REVENUES
Interest Earnings $ 25,000
Other Miscellaneous Revenue 1,000
Police Department Sales (Abandoned
Bicycles, etc. ) 100
TOTAL $ 26, 100
NON-GOVERNMENTAL
Inter-Fund Transfers
Improvement Bond Revenue Fund $ 708,496
INTRA-GOVERNMENTAL SERVICES
Administrative Management (Water Department) $ 71,400
TOTAL REVENUES $2, 716, 192
FUND BALANCE 10/01/87 $ 539, 157
TOTAL REVENUES AND FUND BALANCE $3,255,349
GFR-2
EXPENDITURES
GENERAL GOVERNMENT
LEGISLATIVE
COUNCIL
PERSONAL SERVICE - —
Life and Health Insurance $ 2,250
TOTAL $ 2,250
OPERATING EXPENSES
Travel and Per Diem $ 10,450
Miscellaneous 700
Books, Publications and Dues 2,438
TOTAL $ 13,588
DEPARTMENT TOTAL $ 15,838
EXECUTIVE
VILLAGE MANAGER
PERSONAL SERVICE
Salaries and Wages $ 94,700
FICA Taxes 6,775
Retirement Contributions 12, 675
Life and Health Insurance 10,560
Worker's Compensation Insurance 1,260
Deferred Compensation Retirement Plan 2,485
TOTAL $ 128,455
OPERATING EXPENSES
Travel and Per Diem $ 7, 520
Office Machine Maintenance 2,150
Miscellaneous 200
Office Supplies 2,500
Books, Publications and Dues 1,000
Personnel Training 400
TOTAL $ 13,770
CAPITAL OUTLAY
Machinery and Equipment $ 750
DEPARTMENT TOTAL $ 142,975
GFE-1
ADMINISTRATIVE
FINANCIAL ADMINISTRATION
RECORDS MANAGEMENT AND ELECTIONS
PERSONAL SERVICE
Salaries and Wages _ $ 55, 175
FICA Taxes — 3,950
Retirement Contributions 7,385
Life and Health Insurance 7,400
Worker's Compensation Insurance 1,375
TOTAL $ 75,285
OPERATING EXPENSES
Codification $ 3,000
Accounting and Auditing Service 18,400
Election Expense 150
Legal Advertising 7,500
Travel and Per Diem 1,400
Office Machine Maintenance 2, 500
Miscellaneous 400
Office Supplies 4, 800
Books, Publications and Dues $ 250
TOTAL $ 38,400 -
CAPITAL OUTLAY
Machinery and Equipment $ 5,451
DEPARTMENT TOTAL $ 119, 136
LEGAL COUNSEL
OPERATING EXPENSES
Legal Services $ 40,000
TOTAL - $ 40,000~
COMPREHENSIVE PLANNING AND ZONING
OPERATING EXPENSES
Planning Services $ 18,000
Comprehensive Plan Revisions 12,000
Mapping Service 5, 200
GFE-2
Transportation and Postage 300
Printing and Binding _ __ 1,750
Office Supplies 300
TOTAL $ 37, 550
DEPARTMENT TOTAL $c' 37, 50 � '
OTHER GENERAL GOVERNMENT
GENERAL GOVERNMENT ADMINISTRATION
PERSONAL SERVICES
Unemployment Compensation Insurance $ 1,000
Employee Recognition Program 2, 500
TOTAL $ 3, 500
OPERATING EXPENSES
Travel and Per Diem $ 600
Communication Service 4,000
Transportation and Postage 4, 100
Utility Services 9,000
Equipment Leases 6,000
Fire Hydrant Rents 11,400
Office Machine Maintenance 300
General Insurance 20,000
Building Maintenance 7,000
Miscelleous 1, 500
Office Supplies 3, 500
Books, Publications and Dues 1, 750
TOTAL $ 69, 150
CAPITAL OUTLAY
Office Machines and Equipment $ 2, 550
TOTAL $ • 2,550
GRANTS AND AIDS
Aid to Community Organizations $ 3,200
Other Governmental Organizations 850
TOTAL $ 4,050
GFE-3
•
•
NON-GOVERNMENTAL
INTER-FUND TRANSFERS
Capital Improvement Fund $ 150,000
TOTAL $-350,000
DEPARTMENT TOTAL _ $ 229,250
TOTAL GENERAL GOVERNMENT $ 584,749
PUBLIC SAFETY
LAW ENFORCEMENT
• POLICE DEPARTMENT
ADMINISTRATIVE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 101,750
FICA Taxes 7,275
Retirement Contributions 15, 500
Life and Health Insurance 10,020
Worker's Compensation Insurance 4,737
TOTAL $ 139, 282
OPERATING EXPENSES
P.B. County Sheriff $ 150
Travel and Per Diem 5,125
Communication Service 2,144
Office Machine Maintenance 994
Insurance 32,168
Printing and Binding 100
Miscellaneous 300
Office Supplies 540
Uniforms and Equipment 1,920
920
Books, Publications and Dues 182
Personnel Training • 1 000
TOTAL $ 44,623
DIVISION TOTAL $ 183,905
COMMUNICATION DIVISION
PERSONAL SERVICE
Salaries and Wages $ 67, 500
Overtime Wages 3,600
FICA Taxes 5,085
GFE-4
Retirement Contributions 9, 500
Life and Health Insurance _ = 14,020
Worker's Compensation Insurance 3,080
TOTALS _ $ 102,785
OPERATING EXPENSES
Communication Service $ 516
Office Machine Maintenance 656
Communication Equipment Maintenance 3, 560
Printing and Binding 50
Miscellaneous 200
Office Supplies 450
Uniforms and Equipment 2,042
Personnel Training 100
TOTAL $ 7, 574
DIVISION TOTAL $ 110,359
INVESTIGATIVE SERVICES DIVISION
PERSONAL SERVICE
Salaries and Wages $ 54, 850
Overtime Wages 2,100
FICA Taxes - 4,070
Retirement Contributions 8,740
Life and Health Insurance 5, 560
Worker's Compensation Insurance 2,370
TOTAL $ 77,690
OPERATING EXPENSES
Travel and Per Diem $ 800
Communication Service 2, 662
Equipment Leases 450
Office Machine Maintenance 713
Vehicle Maintenance 1,700
Printing and Binding 100
Miscellaneous 300
Office Supplies 950
Gas and Oil 4,000
Video Supplies 1,310
Uniforms and Equipment 1, 580
Miscellaneous Equipment 595
Books, Publications and Dues 82
Personnel Training 1,064
TOTAL $ 16,306
GFE-5
CAPITAL OUTLAY
Machinery and-Equinent $ 650
TOTAL $ — 650
DIVISION TOTAL $ 94, 646
PATROL DIVISION •
PERSONAL SERVICES
Salaries and Wages $ 299, 600
Overtime Wages 24, 300
FICA Taxes 23, 160
Retirement Contributions 49, 720
Life and Health Insurance 40,800
Worker's Compensation Insurance 13, 500
TOTAL $ 451, 080
OPERATING EXPENSES
Travel and Per Diem $ 1,450
Communication Service 1, 628
Office Machine Maintenance 461
General Maintenance 1,775
. Vehicle Maintenance - 12,300
- Printing and Binding 250
Miscellaneous 1, 700
Office Supplies 1, 325
Gas and Oil 18,000
Uniforms and Equipment 6, 528
Video Supplies 1,540
Miscellaneous Equipment 2, 105
Books, Publications and Dues 386
Personnel Training 4, 490
TOTAL $ 53, 938
CAPITAL OUTLAY
Machinery and Equipment $ 31,980
TOTAL $ 31,980
DIVISION TOTAL $ 536, 998
DEPARTMENT TOTAL $ 925, 908
GFE-6
PROTECTIVE INSPECTIONS
BUILDING DEPARTMENT -_
ADMINISTRATIVE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 49,100
FICA Taxes 3,515
Retirement Contributions 6, 575
Life and Health Insurance 7,375
Worker's Compensation Insurance 2,150
TOTAL $ 68,715
OPERATING EXPENSES
Travel and Per Diem $ 2, 700
Communication Service 2, 600
Office Machine Maintenance 2,025
Printing and Binding 1,200
Miscellaneous 100
Office Supplies 2,000
Books, Publications and Dues 1,400
Personnel Training 500
TOTAL $ 12,525
CAPITAL OUTLAY
Office Machinery and Equipment $ 5, 500
TOTAL $ 5,500
DIVISION TOTAL $ 86,740
INSPECTION AND COMPLIANCE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 25,650
FICA Taxes 1,835
Retirement Contributions 3,450
Life and Health Insurance 3,445
TOTAL $ 34,380
OPERATING EXPENSES
Code Enforcement Service $ 9, 230
Insurance 1,850
GFE-7
Vehicle Maintenance 500
Gas and Oil - - -----_-- - 1,200
TOTAL $ 12,780
CAPITAL OUTLAY
Office Machines and Equipment $ 300
Vehicle Purchase 8,400 - —
TOTAL $ 8,700
DIVISION TOTAL $ 55,860
DEPARTMENT TOTAL $ 142, 600
CIVIL PREPAREDNESS
EMERGENCY AND DISASTER RELIEF
OPERATING EXPENSES
Civil Defense $ 500
Disaster Relief 5,000
TOTAL $ 5, 500
CAPITAL OUTLAY
Machinery and Equipment $ 500
TOTAL 500
DIVISION TOTAL $ 6,000
MULTI-SERVICE TAXING UNIT
FIRE PROTECTION AND EMERGENCY MEDICAL SERVICE
OPERATING EXPENSES
Fire Rescue Service $ 372,786
DEPARTMENT TOTAL $ 372,786
TOTAL PUBLIC SAFETY $1,447,294
PHYSICAL ENVIRONMENT
GARBAGE/SOLID WASTE DISPOSAL
OPERATING EXPENSES
Refuse Service $ 318,000
DEPARTMENT TOTAL $ 318,000
GFE-8
•
TRANSPORTATION
PUBLIC. WORKS-DEPARTMENT
PUBLIC WORKS DIVISION
PERSONAL SERVICE
Salaries and Wages $ 89,050
Overtime Wages - 750
FICA Taxes 6,370
Retirement Contributions 12,025
Life and Health Insurance 12,350
Worker's Compensation Insurance 7, 885
TOTAL $ 128,430
OPERATING EXPENSES
Engineering Services $ 17,000
Travel and Per Diem 1,400
Communication Service 425
Utility Services 14,000
Street Lighting 19,200
Insurance 22,725
General Maintenance 23,000
Vehicle Maintenance 1, 500
Drainage Maintenance 5,000
Miscellaneous 100
Gas and Oil 1,350
Small Tools and Equipment 300
Uniforms and Equipment 800
Road Materials and Supplies 5,000
Traffic Signs 1,200
Books, Publications and Dues $ 100
TOTAL $ 113, 100
CAPITAL OUTLAY
Machinery and Equipment $ 13,500
Royal Palm Trees 13,500
U.S. Hwy. One Beautification Project
and Entrance Sign $ 15,076
TOTAL $ 42,076
DIVISION TOTAL $ 283, 606
GFE-9
HEALTH SERVICES
-- --MOSQUITO CONTROL
PERSONAL SERVICE
Salaries and Wages $ 1, 200
FICA Taxes 90
Retirement Contributions 170
TOTAL $ 1,460
OPERATING EXPENSES
Machinery and Equipment Maintenance $ 200
Miscellaneous 45
Gas and Oil 75
Insecticides 4,000
Flushing Solutions 250
Mosquito Testing Supplies 350
TOTAL $ 4,920
DIVISION TOTAL $ 6,380
DEPARTMENT TOTAL $ 260, 185
CULTURE AND RECREATION
PARK AND RECREATION DEPARTMENT
FACILITIES MAINTENANCE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 40,000
Overtime Wages 200
FICA Taxes 2, 885
Retirement Contributions 5,375
Life and Health Insurance 2,325
Worker's Compensation Insurance • 2,000
TOTAL $ 52,785
OPERATING EXPENSES
Travel and Per Diem $ 1,400
Communication Service 600
Utility Service 12,000
Insurance 3,800
General Maintenance 11,000
GFE-10
Vehicle Maintenance 300
Field Maintenance 5, 500 __
Miscellaneous 200
Office Supplies 250
Gasand Oil 550
Small Tools and Equipment 1,200
Book, Publications and Dues 100
TOTAL - $ 36,900
CAPITAL OUTLAY
. Machinery and Equipment (3/4 ton P/U) $ 9, 500
Playground and Park Equipment 2,000
Constitution Park Improvements (Well ) 3,000
Park Land Purchases $ 34, 250
DIVISION TOTAL . $ 48,750
YOUTH PROGRAMS DIVISION
OPERATING EXPENSES
Recreation Contracts (Summer Employees) $ 5,000 -
Program Expense 1,000
TOTAL $ 6,000
GRANTS AND AIDS
Aid to Community Organization (JTAA) $ 7,000
TOTAL $ 7,000
DIVISION TOTAL $ 13,000
DEPARTMENT TOTAL $ 151,435
TOTAL GENERAL FUND EXPENDITURES $2,791,464
FUND BALANCE 9/30/88 $ 463,885
TOTAL EXPENDITURES AND FUND BALANCE $3,255,349
GFE-11
•
IMPROVEMENT BOND REVENUE FUND
REVENUE - -
FRANCHISE FEES
Electricity $ 220,000
Telephone _ 6, 500
Gas - — 250
Cable T.V. 12,000
TOTAL $ 238,750
UTILITY SERVICE TAX
Electricity $ 250,000
Telephone 50, 000
Water 45,000
Propane 8, 500
TOTAL $ 353, 500
OTHER REVENUES
Village Occupational Licenses $ 45,000
State Revenue Sharing 129, 246
TOTAL $ 174,246
TOTAL REVENUES $ 766,496
FUND BALANCE 10/01/87 $ 26,000
TOTAL REVENUES AND FUND BALANCE $ 792,496
EXPENDITURES
NON-GOVERNMENTAL
INTER-FUND TRANSFERS TO
General Fund $ 708,496
I.B.R. Sinking Fund 83,000
TOTAL EXPENDITURES $ 791,496
FUND BALANCE 9/30/88 $ 1,000
TOTAL EXPENDITURES AND FUND BALANCE $ 792,496
IBRF-1
I.B.R. SINKING FUND
REVENUE _
MISCELLANEOUS
Interest on Investments $ 5,000
NON-GOVERNMENTAL
INTER-FUND TRANSFERS FROM
Improvement Bond Revenue Fund $ 83,000
TOTAL REVENUE $ 88,000
FUND BALANCE 10/01/87 $ 110, 937
TOTAL REVENUE AND FUND BALANCE $ 198, 937
EXPENDITURES
DEBT SERVICE
Bond Principle (79 Series) $ 25,000
Bond Interest 63, 755
Other Debt Service Expenses 375
TOTAL EXPENDITURES - $ 89, 130
FUND BALANCE 9/30/88 $ 109,807
TOTAL EXPENDITURES AND FUND BALANCE $ 198,937
IBRSF-1
CAPITAL IMPROVEMENT FUND
REVENUE
NON-GOVERNMENTAL
Loan Proceeds (Water Department) $ 648,000
INTER-FUND TRANSFERS FROM
General Fund $ 150,000
Water Enterprise Fund 50,000
TOTAL REVENUE $ 848,000
FUND BALANCE 10/01/87 . $ 100,000
TOTAL REVENUE AND FUND BALANCE $ 948,000
EXPENDITURES
CAPITAL OUTLAY
IMPROVEMENT PROJECTS
GENERAL GOVERNMENT (BUILDINGS)
Village Hall and Annex Renovations $ 70,000
TOTAL $ 70,000
TRANSPORTATION
ROAD AND STREET IMPROVEMENTS
Dover-Elm Drainage Project $ 49,000
Tequesta Country Club Drainage Project 20,000
Tequesta Drive Improvement Project 578,000
Cypress Drive- Drainage Project 14,200
U.S. Highway One Palms 16,000
TOTAL $ 677,200
DEBT SERVICE
Principal Payment (15 years) $ 43,200
Interest (7$) 45,360
TOTAL $ 88, 560
TOTAL EXPENDITURES $ 835,760
FUND BALANCE 9/30/88 $ 112,240
TOTAL EXPENDITURES AND FUND BALANCE $ 948,000
CIF-1
WATER DEPARTMENT ENTERPRISE FUND
REVENUE FUND _
REVENUE •
OPERATING REVENUE
Water Sales $1,490,000
Connection Charges 25,000
Fire Hydrant Rents 11,400
Other Miscellaneous 100
TOTAL $1, 526, 500
NON-OPERATING REVENUE
Interest Earned on Investments $ 50,000
TOTAL REVENUE $1, 576, 500
DISTRIBUTION OF REVENUES
INTRA-FUND
Operation and Maintenance Fund $1, 058, 905
Sinking Fund 190,037
Bond Amortization Account (2007 Bonds) 100,000
Renewal and Replacement Fund • 10,000
Retained Earnings Account 167, 558
TOTAL $1, 526, 500
INTER-FUND TRANSFERS
General Fund $ 50,000
TOTAL DISTRIBUTION OF REVENUES $1, 576, 500
EXPENDITURES
OPERATION AND MAINTENANCE FUND
PUMPING AND STORAGE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 27, 600
FICA Taxes 1,975
Retirement Contributions 3, 700
Life and Health Insurance 3, 675
Worker's Compensation Insurance 1, 155
TOTAL $ 38, 105
WDE-1
OPERATING EXPENSES
a er oni orb Service $ 11,500
Water Analysis and Sampling 2, 500
Communication Service
Utility Service 70,000
Insurance 5, 650
_Vehicle Maintenance 3,000
. . Building Maintenance 750.
Water System Maintenance 30,000
Miscellaneous 250
Office Supplies 500
Gas and Oil 1,200
Water Purchases 470,000
Chemicals 19,400
Laboratory Supplies 2, 500
Small Tools and Equipment 500
Diesel Fuel 300
TOTAL $ 619, 800
DIVISION TOTAL $ 657,905
DISTRIBUTION DIVISION
PERSONAL SERVICE
Salaries and Wages $ 64, 100
Overtime Wages 3,000
FICA Taxes 4,800
Retirement Contributions 9,000
Life and Health Insurance 17,900
Worker's Compensation Insurance 3,600
TOTAL $ 102,400
OPERATING EXPENSES
Insurance $ 5,500
Vehicle Maintenance 2,000
Water System Maintenance 7,500
Connection Charges 16, 500
Miscellaneous 100
Gas and Oil 1,200
Small Tools 500
TOTAL $ 33,300
DIVISION TOTAL $ 135,700
WDE-2
ADMINISTRATION AND OFFICE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 71, 500
FICA Taxes 5, 125
Retirement Contributions 9, 600
Life and Health Insurance —' 11, 125
Worker's Compensation Insurance 1,850
Unemployment Compensation Insurance 2,000
Employee Recognition Program 600
TOTAL $ 101, 800
OPERATING EXPENSES
Legal Services $ 2, 500
Engineering Services 15,000
Accounting and Auditing Services 20,000
Computer Programing Services 4,200
Mapping Service 2,000
Travel and Per Diem 1,000
Communication Service 3,700
Transportation and Postage 7,000
Utility Service 5, 500
FEC Lease 1,500
Equipment Leases 1,900
Office Machine Maintenance 7,400
Insurance 11,800
General Maintenance 150
Miscellaneous 300
License and Fees 1,750
Administrative Management 71,400
Office Supplies 5,000
Books, Publications and Dues 400
Personnel .Training 1,000
TOTAL $ 163,500
DIVISION TOTALS $ 265,300
TOTAL OPERATING EXPENSES $1,058,905
WDE-3
REVENUE FUND
DEBT SERVICE - —_
85 SERIES REFUNDING BONDS
DEBT SERVICE EXPENSE
Bond Principal $ 75,000
Bond Interest - 112,037
— Bond Amortization (2007 Year Bond) 100,000
Other Debt Service Expenses 3,000
TOTAL $ 290,037
NON-GOVERNMENTAL
INTER-FUND TRANSFERS
TRANSFERS TO:
Capital Improvement Fund $ 50,000
TOTAL $ 50,000
CAPITAL IMPROVEMENT FUND
CAPITAL OUTLAY
SYSTEM IMPROVEMENTS
Purchase Lot. No. 7 (Well #23 or Enclose) $ 30,000
Heritage Oaks Valve Blow-offs 27,600
TOTAL CAPITAL IMPROVEMENT FUND $ 57, 600
RETAINED EARNINGS ACCOUNT
CAPITAL OUTLAY
Treatment Plant Expansions $ 400,000
Equipment Purchases 48,175
TOTAL $ 448,175
NON-GOVERNMENTAL
INTER FUND LOAN
Capital Improvement Fund $ 648,000
TOTAL RETAINED EARNINGS ACCOUNT $1,096, 175
WDE-4