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HomeMy WebLinkAboutDocumentation_Workshop_Tab 3_8/18/2001 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET r o rE MAYOR & COUNCIL �� ~� ° ORGANIZATIONAL CHART a � � op 4:‘, cou t QN coUN1 GERALDINE A. GENCO • MAYOR JOSEPH N. CAPRETTA VICE-MAYOR r SHARON D. WALKER COUNCILMEMBER RUSSELL J. vonFRANK COUNCILMEMBER I BASIL E. DALACK COUNCILMEMBER • Revised August 16,2001 15 Table of Contents TRANSMITTAL LETTER Recreation 55 COMMUNITY PROFILE IMPROVEMENT BOND REV 62 • Organizational Chart 1 Demographics 2 CAPITAL IMPROVEMENT FUND 63 Miscellaneous Statistics 4 Principal Taxpayers 5. CAPITAL PROJECTS FUND 64 Taxable Property Value 6 Financial Policies 7 WATER UTILITIES 65 Budget Process 10 STORMWATER UTILITIES 76 FUND TYPES General Information 11 REFUSE_&_RECYCLING 79 GENERAL FUND COMMUNITY DEVELOPMENT Revenues 13 Revenues 83 Village Council 75 Comprehensive Planning 84 Village Manager 18 Building &Zoning • 85 Human Resources 22 Code Compliance 87 Village Clerk 26 Finance 29 SPECIAL LAW ENFORCEMENT Legal Council 32 TRUST •• 89 Other Governmental 34 Police 35 GLOSSARY 90 • Fire . 41 Public Works 49 • • VILLAGE OF TEQUESTA FY 2001-2002 BUDGET T6 7,4 r7,4? 44, 4CH CO V llage ofTequesta 250 Tequesta Drive Tequesta, FL 33469 Office ofthe V llage Manager (569 575-6200 July 27,.2001 Honorable Mayor and Members of the Village Council: In accordance with the Village Charter of the Village of Tequesta, I respectfully submit for your consideration the proposed Fiscal Year 2002 budget. The budget represents expenditure, excluding inter-fund transfers, from all operating, capital improvement projects, and Special Revenue funds totaling approximately $16,596,552. The budget is based on the current ad valorem property tax rate of 6.7305. In addition to maintaining the ad valorem millage rate, it is significant to note that there will be no increase in the storm water utility fees or solid waste collection rates. The Village of Tequesta is one of the well-established communities in Palm Beach County located in the extreme northeastern quadrant. It is a relatively affluent residential community with adequate commercial facilities necessary to provide goods and services to its residents. Although Tequesta's growth potential is restricted by the natural boundaries of the Atlantic Ocean to the east, the Loxahatchee River to the west, VILLAGE OF TEQUESTA FY 2001-2002 BUDGET Page Two Honorable Mayor and Members of the Village Council the Town of Jupiter to the south, and Martin County to the north, Tequesta's growth potential for the foreseeable future continues to be favorable. Data from the Palm Beach County Tax Appraiser's Office indicates a Village property assessed valuation of$488,335,000, an increase of 10.47% in the assessed valuation and an increase of 7.73% in the assessment rate as compared to the fiscal year 2002 assessment. New construction and general appreciation in property values are important factors in stabilizing the Village millage rate while undertaking major capital improvement projects. The Village will continue to monitor property values to ensure that any indication of negative developments will be immediately addressed to maintain the financial integrity of the Village while cognizant of the level of services provided and the associated tax burden on our citizens. Your administration will continue to explore potential sources of new revenues, such as expanding the Village water system, aggressive pursuit of our annexation efforts and grant/appropriation sources. As Village Manager, I remain committed to fiscal conservatism. I believe that we should avoid an increase in our millage rate, while at the same time continue to improve the high level of service that our residents have come to enjoy. Sincerely, Michael :.rruzzo, r. Village Manager Community Profile Statistics II VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET '; THE VILLAGE OF TEQUESTA n �bt � HA ORGANIZATIONAL f; �� -49 N CHART Vic... RESIDENTS OF TEQUESTA VILLAGE COUNCIL VILLAGE MANAGER VILLAGE ATTORNEY VILLAGE CLERK • FINANCE PUBLIC WORKS& - -. DEPARTMENT RECREATION DEPT. COMMUNITY DEVELOPMENT DEPT. UTILITIES DEPARTMENT FIRE-RESCUE POLICE DEPARTMENT DEPARTMENT PLANNING& BUILDING ZONING LICENSING WATER STORMWATER SYSTEM VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET :......x,.....".,.>...>.....uz...✓.:>..,....,« ° ",n.,...._.. ..s....Lw3,.,..., .a`E ..>.s......a..ag,....>r...>,Y}`s,._ca..,.,..,w,s t k_..'e.wv.. .X.1S....,r✓....,......s,,......aS ...w.......,.."mwr.&ra.." ..1 Date of Incorporation: 1957 Form of Government: Council/Manager DEMOGRAPHICS Land use (%) Age Composition (%) Residential 32.9 Under 5 4.2 Commercial 6.8 5-9 4.9 Recreational 14.8 10-14 6.2 Conservation 0.5 15-19 5.4 Public Buildings/Ground 1.4 25-34 7.8 Other Public Facilities 2.2 35-44 15.1 Transportation 14.7 45-54 14.2 Water 20.8 55-59 6.8 Vacant 5.9 60-64 6.0 65-74 11.8 75-84 10.2 85 & over 4.9 Racial Composition(%) White 98.0 African American 0.5 Hispanic 2.4 Educational Attainment Household Income (%) (%) (Info not available until (Info not available until 2002 2002 per Census Bureau) per Census Bureau) Less than High School Less than $15,000 Diploma High School Diploma $15,000 - $24,999 Some College, no degree $25,000 - $34,999 Associate Degree $35,000 - $44,999 Bachelor's Degree $45,000 - $54,999 Graduate or Professional Over$55,000 Degree Median household income Revised August 16,2001 2 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET 'VILLAGE OFF'1 EQUESTA CQ , - PR ILE DEMOGRAPHICS Continued Population Elections 2001 5,307 2000 5,273 Registered Voters 1999 5,122 Votes cast in last Village election 4,007 1998 5,036 % voting in last Village election 1,258 1997 4,686 32% 1996 4,637 1995 4,623 Revised August 16,2001 3 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET VILLAGE OF TEQUESTA,FLORIDA Miscellaneous Statistics Date of Incorporation: 1957 Forms of Government: Council-Manager, 3 Councilmembers elected even years, 2 Councilmembers elected odd years Municipal Elections: Non-Partisan Area: Approximately 2 square miles Miles of Streets: Approximately 46.6 lane miles Fire Protection: Number of stations — 1 Number of certified firefighters— 16 F/T, 5 P/T Fire Rating—4 Police Protection: Number of stations— 1 Number of certified officers — 17 F/T, 2 P/T Number of dispatchers—4 F/T, 2 P/T Municipal Water Department: Number of customers — 5,085 Average daily consumption—2.880 million gallons Miles of water mains— approximately 50 miles Sanitary Sewage: Service provided by Loxahatchee River Environmental Control District (ENCON) Storm Sewers: Adequate coverage Garbage Collection: Service franchised to Nichols Sanitation Frequency of service is bi-weekly Electric.Service: Florida Power&Light Company Telephone Service: BellSouth Building Permits Issued: 970 Recreation and Culture: Number of parks — 3, approximately 48 acres Number of libraries— 1, branch of Palm Beach County System Number of volumes —20,000—22,000 Municipal Employees: Full-time—74 Revised August 16,2001 4 VILLAGE OF TEQUESTA, FLORIDA ..FY 2001-2002 BUDGET VILLAGE OF TEQUESTA, FLORIDA PRINCIPALTAXPAYERSg TAXPAYER PROPERTY OWNED 2001 ASSESSED VALUE Tamwest Realty, Inc. (County Line Plaza) Shopping Center $12,881,896 RRC FL Three, Inc. (Tequesta Shoppes) Shopping Center 7,720,000 Lighthouse Cove Apts. Ltd. Apartment Building 7,300,954 H &J Tequesta Assoc. Shopping Center 5,450,000 Tequesta Country Club Golf Club 3,527,576 . AHC Purchaser, Inc. Assisted Living Facility 2,978,496 Jacksonville Tower Assoc. Financial Center 2,250,385 Fashion Mall, Inc. Shopping Center 1,800,000 First Union National Bank of Florida Commercial Property 1,978,062 Oz of Tequesta, Inc. Shoppes 1,672,374 $47,559,743 Source: Palm Beach County Property Appraiser's Office Revised August 16,2001 5 VILLAGE OF TEQUESTA, FLORIDA .FY 2001-2002 BUDGET Village of Tequesta Schedule of New Construction.and Taxable Property For the Fiscal Years Ending September 30th New Construction Taxable Property Value Year Commercial Residential Assessed Change % Change 1991 $ 1,882,888 $ 862,089 $362,232,906 1992 ---- $ 2,395,128 $356,914,548. ( 5,318,358) -1.5% 1993 $ 101,700 $ 2,083,944 $344,814,635 (12,099,913) -3.4% 1994 ---- $ 3,134,633 $343,161,444 ( 1,653,191) -0.5% 1995 ---- $ 1,658,043 $344,238,467 ( 1,077,023) 0.3% 1996 $ 2,248,278 $ 1,127,624 $353,641,212 ( 9,402,745) 2.7% 1997 $ 320,400 $14,896,648 $362,944,338 ( 9,303,126) 2.6% 1998 $ 2,852,090 $ 3,080,959 $384,054,333 (21,109,995) 5.8% 1999 $11,374,822 $ 2,722,156 $408,293,814 (24,239,481) 6.3% 2000 $ 9,485,904 $ 2,421,146 $441,936,119 (33,642,305) 8.2% 2001* $ 500,000 $ 2,711,492 $488,225,558 (46,289,439) 10.5% *Note: Amounts for new construction were submitted by Community Development and reflect Permits issued from October 31, 2000, through July 13, 2001. Current year gross taxable value for operating purposes per Palm Beach County Appraiser's Office (DR-420) at 6/29/2001. Revised August 16,2001 6 FINANCIAL POLICIES &. BUDGET PROCESS VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET FINANCIAL POLICIES Operating Budget Policies • The Village will comply with all State and local legal requirements pertaining to the administration of an operating budget. • The Village will utilize a structured budget preparation and formulation for all departments. The process will encourage citizen input and participation. Five-year capital projections will be utilized in developing the operating budget. • Essential services will receive first priority for funding. The Village will attempt to maintain current service levels for all essential services. • The Village will consider the establishment of user fees, or increase of user fees, as an alternative to service reductions or elimination. • In all efforts to balance the budget, the Village will attempt to avoid layoffs of permanent employees. The Village may freeze salary or replacement of vacancy. • The Village will pay for all current expenditure with current revenues. Long-term debt will not be used to fund current expenditures. • The Village will avoid budgetary procedures that balance current expenditures at the expense of meeting future years' expenses such as accruing future years'revenues or rolling over short-term debt. • The budget will provide for adequate maintenance and replacement of capital plant and equipment. • The budget will appropriate sufficient funding to cover annual debt retirement costs. • The Village will consider technological and capital investment programs which are cost effective and which will reduce operating costs. • The Village will maintain a budgetary control system to insure adherence to the budget. • The Village will employ a structured expenditure and revenue forecasting system to allow for effective financial planning. • The Village will prepare regular reports comparing actual revenues and expenditures to budgeted accounts. • The Village will comply with a budgetary encumbrance control system to insure proper budgetary control. • At least every 5 years the village will hold a public auction of surplus and obsolete property. Revised August 16,2001 7 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET • An independent audit will be performed annually and a management letter will be sent to the Village Council. • The Village administration will promptly evaluate the audit management letter's recommendations and determine the proper action to take in response to these recommendations. A time frame for each action will be established and adhered to. • The Village maintains a Capital Projects Fund. The Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those to be financed by the Enterprise Funds). Reserve Policies • The Village will establish a contingency reserve to provide for unanticipated expenditures. • The Village will maintain an adequate fund balance in the General Fund to indicate that it is in sound financial condition. This reserve will be maintained at approximately 10-15 percent of general funds expenditures. Revenue Policies • The Village will maintain a 10-year history of annual revenue. Any unusual circumstances or events that affect drastic changes of revenue will be noted. This encourages an accurate forecast of future revenue. • The Village sets fees for water, storm water, and solid waste/recycling at levels related to the full cost of providing the services (i.e. direct, indirect and capital costs). • The Village will establish affordable user fees for its Recreation Programs. • The Village will calculate annually the full cost of activities supported by user fees to identify the impact of inflation and other cost increases, and will revise user fees upon approval by the council during the budget process. • The Village will aggressively seek Federal and State grant and capital improvement funds and evaluate future local fiscal impact. The Village will aggressively seek other revenue sources, such as voluntary annexation of contiguous properties. Revised August 16,2001 8 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET `' :FINANCIAL POLICIES. . . ;., (Continued) Debt Policies • The Village will only issue debt for capital improvements and capital projects such as capital construction, infrastructure, and equipment. • The term of any debt issuance shall not exceed the useful life of the capital item being financed. • The Village will not issue debt to subsidize or fund current operations. • General obligation debt will not be used to fund enterprise activities. • The Village will pay off existing debt issues if the resulting savings are significant. Cash Management/Investment Policies • The Village will deposit all funds the next day after the funds are received. • Investment of Village funds will emphasize preservation of principal. The primary investment vehicle is through the State Board of Administration. Any competitive bids by other sources must exceed the current rate of the State Board by a minimum of fifty basis points. • Besides State Board, the Village administration is authorized to invest in those instruments authorized by the Florida Statutes which both secure principal amount and guarantee yield. Revised August 16,2001 9 VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET EXPLANATION OF BUDGET BASIS Budgets for the general fund are adopted on a basis consistent with generally accepted accounting principles (GAAP). The basis of budgeting and accounting is the same except for compensated absences and depreciation. All governmental funds are budgeted using the modified accrual basis of accounting. Under the modified accrual basis, revenues are recognized when they are susceptible to accrual, when they become measurable and available. "Available" means collectible within the current period or shortly thereafter so that current period liabilities may be liquidated. "Measurable" means that the dollar amount is easily determinable. Revenues that are not available and measurable (e.g. building permits, fines and forfeitures) are not recognized until time of collection (i.e. cash basis). Examples of revenues susceptible to accrual under modified accrual basis include changes for services,rents and interest. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. An exception to this general rule is principal and interest on general long-term debt, accrued sick pay and workers compensation which is recognized when due. BUDGET PROCESS . .. The fiscal year for the Village of Tequesta is from October 1 of each year to September 30, of the following year. According to the TRIM calendar, the Village will have to adopt by ordinance the budget on or before September 30th of each year for the coming fiscal year. The budget process normally begins as early as February of each year. The Village will prepare a five-year capital plan during the months of February and March, and submit it to the Council for review in late March ending the process with a Special Council Workshop in mid-April. This process will indicate to Council the infrastructure and capital projects the Village forecasts to incur in the next five years, and where the funding is derived from. The approval of the coming next year projects will be incorporated in the operating budget process. The operating budget process begins in early April prior to the next coming fiscal year. During this time, each department will forecast its expenditures for the coming year, and the Finance Director will project revenue collections. Completed budget estimates will be submitted to the Finance Director in mid-May. The Village Manager and Finance Director will then review the budget submissions. Meetings will be conducted between the Village Manager, Finance Director and Department Heads in early June. During the month of June, the Village Manager and Finance Director will review the budget and prepare budget documents and message to Council. The budget package will be distributed to Council two weeks before the Budget Workshops, which are usually held in mid-July. At the conclusion of the Budget Workshops, the Council will direct the Finance Director as to what millage to certify to Property Appraiser's Office. The Council also sets the garbage rate during this process. Public hearings will be conducted in September to adopt the budget for the coming year. The budget can be amended in two ways. Transfer of amounts between line items within a department needs approval from the Village manager. Any amendments which increase expenditures • or the spending level of individual departments are requested by the Village Manager and approved by Council through a budget review which is performed at the end of December and July. Revised August 16,2001 10 Fund Types Descriptions VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET GENERAL INFORMATION The Village accounts for its financial activities in the following funds: General Fund: The chief operating fund of the Village of Tequesta is known as the"general fund?' This fund accounts for all financial resources except those required to be accounted for in another fund(GASB Codification Section 1300.104). This means that all of the Village's financial activities should be accounted for in the general fund unless there is a compelling reason that requires it to be reported in another fund. Legal requirements or bond requirements might require the Village to account for financial activities in a separate fund. Improvement Bond Revenue Fund:_ Is an example of another fund accounting for financial activities of the Village. This special revenue fund accumulates certain pledged revenues as required by the Improvement Revenue Refunding Bonds, Series 1994. Capital Projects Funds: The Village reports its major capital acquisition and construction separately from its ongoing operating activities.Separate reporting enhances an understanding of the government's capital activities,and it helps to avoid the distortions in financial resources trend information that can arise when capital and operating activities are mixed. The Village has established the following two capital projects funds: • Capital Improvement Fund • Capital Projects Fund Enterprise Funds: An enterprise fund may be used to report any activity for which a fee is charged to external users for goods or services. GAAP requires the use of an enterprise fund for any activity whose principal revenue sources meet the following ctiteria: • Debt backed solely by fees and charges • Legal requirement to recover cost • Policy decision to recover cost Enterprise funds are considered useful in some cases because they focus attention on the cost of providing services and they serve to highlight the portion of that cost being borne by taxpayers. The Village has established four Enterprise Funds as follows: • Community Development Fund • Storm Water Utility Fund • Refuse and Recycling Fund • Water Fund The Special Law Enforcement Trust Fund: This is an Expendable Trust Fund that accounts for forfeitures received by the Police Department to be expended for certain law enforcement purposes as prescribed by Florida Statue Chapter 932.704 Revised August 16,2001 11 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET GENERAL FUND THE GENERAL FUND IS THE PRINCIPAL FUND OF THE VILLAGE AND IS USED TO ACCOUNT FOR RESOURCES TRADITIONALLY ASSOCIATED WITH GOVERNMENTS WHICH ARE NOT REQUIRED TO BE ACCOUNTED FOR IN ANOTHER FUND. Revised August 16,2001 12 General Fund Revenues Budget Year 2001/2002. _Taxes 62% s s. �yp: 'Y '. ` c .4.0,,, ,i,-;„„:.,:fr ,=%-:','.---''''' ' ''''-''''''''' '''''''' ....z„,...' .,,.' "1 '..-----------„,' '. '' ' . :" . : '''''' rfiw 44 s- ,a.` icenses & Permits Other Sources ny \`,� 5% v Inter-Governmental Fund Balance & Reserves ,� 12% 5% ... Grants and Entitlements Inter-Fund Transfers Charges for Services 1 7% 5% Miscellaneous Fines& Forfeitures 2% 1% 1 GRAPHIC 1 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET GENERAL FUND REVENUE 2000 2001 Amended 2001 2002 Actual Budget Estimated Proposed Revenues: Taxes $3,399,281 $3,460,559 $3,490,369 $3,857,132 Licenses& Permits $ 13,650 $ 11,000 $ 11,200 $ 11,200 Intergovern. $ 689,904 $ 690,169 $ 691,120 $ 716,240 Charges for Services $ 264,018 $299,361 $ 296,680 $ 322,300 Fines& Entitlements $ 45,675 $ 53,500 $ 44,050 $ 48,500 Grants& Entitlements $ 1,956 - $ 2,000 $ 2,795 $ 88,000 Impact Fees $ 29,225 $ 11,070 $ 7,650 $ 9,000 Intragov. Services $.237,017 $255,234 $ 252,234 $ 335,070 Other Misc. $311,179 $ 106,900 $ 195,326 $ 128,100 Transfers-In $444,555 $561,117 $463,790 $463,180 Appropriate Res.&Fund Bal $---- $ 335,034 $ 48,930 $317,962 Total Revenues $5,436,460 $5,785,944 $5,504,685 $6,296,684 Revised August 16,2001 13 VILLAGE OF TEQUESTA, FLORIDA ..FY 2001-2002 BUDGET MAYOR & COUNCIL Services, Functions, and Activities The Village of Tequesta is governed by a five-member Village Council, elected at large on a non- partisan basis. The Mayor presides at all Council meetings and other functions and is the ceremonial head of the Village. The Council legislatively determines policy and appoints a Village Manager, who is responsible for administration of that policy and for managing the Village's departments and services. , • Revised August 16,2001 16 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET MAYOR & COUNCIL FINANOIAL SUMMARY 2001 BUDGET . 2000 2001 2001 2002 Actual Budget Estimated Proposed Budget APPROPRIATIONS: OPERATING SERVICES 21,559 24,625 25,030 30,125 GRANTS &AIDS 0 0 0 11,000 ExplanationtOf Significant Changes For 2002 . • Operating services: Increase of$5,500 is attributable to increasing the per diem per council from$3,400 to $4,500. Grants & Aids This is the first year that aids to community organizations is accounted for under `mayor &council'. this item was historically accounted for in the water fund. therefore, we will note an increase in the general fund's `council's budget' and a decrease in this item in the water fund. Revised August 16,2001 17 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET 0 re o rt. is, fi 4'; VILLAGE MANAGER'S ` OFFICE 14 ORGANIZATIONAL CHART 3�� ep Co; t '0N COU ti VILLAGE MANAGER • Village Clerk Executive Secretary Human Resource Coordinator Administrative Staff Assistant Revised August 16,2001 18 VILLAGE OF TEQUESTA, FLORIDA .FY 2001-2002 BUDGET VILLAGE MANAGER Mission Statement The Village Manager is the Chief Administrative Officer of the Village and is responsible for planning, organizing, and directing Village departments under his jurisdiction. The Village Manager under the guidance and direction of the Village council is to provide quality public services to residents and business of the Village in an effective, efficient, and economical fashion. Revised August 16,2001 19 • VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET VILLAGE MANAGER Services, Functions, and Activities The Department of the Village Manager oversees all administrative, management, and operational functions of the Village. This responsibility includes direct oversight of all Village staff most directly Department Heads: Finance, Police, Fire, Village Clerk, Building and Zoning, Community Development, Recreation and Public Works, and Utilities. The Village Manager, both independently and at the direction of Village Council, conducts studies for various revenue sourcing projects, Village enhancements, and Village programs. 1 „ 2001 Achievements' °._.= I • Restored stability and financial accountability • Completed demolition of Tequesta Plaza, Publix, and Village Hall at 357 Tequesta Drive • Completed Phase I Peninsular Utility Infrastructure improvements and executed agreements for joint venture Phase II Peninsular Utility Infrastructure with Loxahatchee • Coordinated relocation of fire, police, community development, and finance departments to temporary facilities • Recruited and hired key personnel, including department directors in Finance, Village Clerk, Utilities, and Community development Departments • Successfully negotiated multi-year collective bargaining agreements to provide a stable workforce • Completed plans and specification for the constructions of a new state-of-the-art public safety facility/Emergency Operations Center L Revised August 16,2001 20 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET VILLAGE MANAGER FINANCIAL &.STAFFING SUMMARY 2001 2000 Amended 2001 2002 Actual Budget Estimated Proposed APPROPRIATIONS Personnel Services $219,898 $286,788 $247,130 $200,460 Operating $ 20,854 $ 21,610 $ 20,092 $ 20,300 Capital Equipment $ 1,959 $ 2,750 $ 216 $ --- TOTAL $242,711 $311,148 $267,438 $220,760 Staffing: Full Time 4 4 4 3 `$. _ ,SIGNIFICANT CHANGES_F,OR 2d02/TREND HISTORY � _-; Personal Services: The 30% decrease in this item is mainly attributable to the deletion of the Assistant Village Manager from the Village Manager's budget. The Village Clerk will be accounted for in a separate department. Revised August 16,2001 21 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET HUMAN RESOURCES (A Division of the Village Manager's Office) MISSION STATEMENT The primary goal of the Human Resources Division of the Village Manager's Office is to ensure the fair and equitable treatment of all Village employees in a safe work environment, as well as to provide Village taxpayers with responsible, qualified employees who ensure outstanding Village services. Services, Functions, and Activities •• Assist Departments (excluding Police and Fire-Rescue) in the recruitment and selection of qualified employees • Assure adequate job-postings and updating of Village of Tequesta Job Hotline • Coordinate pre-employment physicals and drug-screening • Conduct background and reference checks when requested • Conduct new hire orientation sessions • Coordinate general training sessions for employees/supervisors through the Employee Assistance Program • Ensure competitive compensation levels • Provide employee benefits at levels equal to or greater than surrounding municipalities • Administration of Village Policies and Procedures consistently throughout Village Departments • Create job descriptions as needed and update existing job descriptions for all Village classifications • Assist Village Manager in application and administration of CWA and FOP Collective Bargaining Agreements • Maintenance of employee personnel files pursuant to Florida Public Records Law • Compliance with State and Federal Employment Laws • Administration of Workers' Compensation Insurance and claims handling • Employer representative in workers' compensation claims litigation/settlement cases • Review departmental biweekly payroll summaries and assist Finance Department in payroll administration • Review employee payroll changes including cost-of-living allowances, merit increases, promotions for payroll implementation • Maintenance of master files of all employees in Fund Balance Program • Set up master files for new hires in Fund Balance Program • Risk Management including general liability and commercial property • Solicit and analyze proposals for employee health and dental insurance in advance of renewal deadlines. Submit evaluation and recommendation to Village Manager Revised August 16,2001 22 • VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET HUMAN RESOURCES • Benefits Administration including health, dental and life insurance policies for full-time employees • Review and approve payment of monthly and annual insurance premiums, including workers' compensation, general liability, commercial property, health, dental and life • Participation in annual local and statewide salary surveys • Florida Retirement System Coordinator • Produce monthly Employee Newsletter Village Voice • Issuance of annual Perfect Attendance Awards • Annual Sick Leave Conversion and Bonus Compensation Programs • Maintain accurate vacation and sick leave accrual records • Coordinate annual Drug-Free Workplace Training through Employee Assistance Program • • Coordinate annual Sexual Harassment and Workplace Diversity Training through Employee Assistance Program r Goals • Revise and update Village of Tequesta Employee Handbook • Develop and adopt Village of Tequesta Safety Rules • Organize and Chair an effective Safety Committee pursuant to Village Administrative Policy, including employee training and accident investigation to reduce frequency of workers' compensation claims. Assure safety rules compliance and correction of potential safety hazards within Village Departments • Assist Village Manager/Finance Director in the improvement of Village Pension Plans; including possible conversion to defined contribution plan for General Employees • • Prepare request-for-proposal for Village Insurance Programs to ensure the Village and its employees are receiving the most competitive insurance premiums 1 Revised August 16,2001 23 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET HUMAN RESOURCES 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriations: Personnel Services $51,863 $58,746 $59,790 $60,030 Operating Expenses $ 2,093 $ 5,216 $ 2,400 $31,620 Capital Outlay $---- $0 $0 $ 0 Non-operating Expenses TOTAL $53,956 $64,932 $62,190 $91,650 Staffing: Full Time 1 1 Temporary 0 • 1 Signif cant.Changes For,2002/Trend History4 a Operating Services: The major increase($29,100)is due to contracting for temporary secretarial services for 1 year to aid Human Resources in accomplishing its goals. Revised August 16,2001 24 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET HUMAN RESOURCES SUMMARY OF APPROPRIATED PERSONNEL Proposed FY 1999/2000 FY 2000/2001 FY 2001/2002 Department Full-time Part-time Full-time Part-time Full-time Part-time Village Manager 4 0 4 0 3 0 Village Clerk 0 0 0 0 1 0 Human 1 0 1 0 1 0 Resources Finance 3 0 3 0 4.5 0 Code Enf. 1 0 1 0 0 1 Comm. Dev. 3 1 3 1 2 1 Police - Administration 3 0 3 0 3 0 Patrol 14 6 14 6 15 6 Investigative 1 0 1 0 1 0 Communication 4 2 4 2 4 2 Public Works 1 0 2 0 2 0 Parks &Rec. 1.5 0 1.5 0 2.5 0 Stormwater .5 0 .5 0 .5 0 ' Fire-Rescue- _ Fire Control 15 5 15 5 16 5 EMS 3 0 3 0 3 0 Utilities - Pumping/Storage 5 0 6 0 5 0 - ' Distribution 5 0 5 0 6 0 Administration 4 0 4 0 4.5 0 TOTAL 69 14 71 14 74 15 Volunteer Firefighters 15 0 15 0 15 0 1 Revised August 16,2001 25 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET 0 T VILLAGE CLERK ORGANIZATIONAL CHART pi • z!! 1' 4V\ 6 Sr 7:41VNCA ° %.•NN• 400 tt• ;-•' VILLAGE CLERK Recording Secretary • • • • • • • • • • • • • Revised August 16,2001 26 • • VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET VILLAGE CLERK SERVICES, FUNCTIONS AND ACTIVITIES The Village Clerk's Office maintains the official records of the Village, prepares and coordinates the Council agendas and backup records, records the Council's official minutes, is the Village Supervisor of Elections, notices public meetings and hearings, provides information services to the Council and the Public, and oversees membership of the advisory boards. The Village Clerk is also a department head, the editor of the Village Newsletter, and accepts other projects as they are assigned by the Village Manager or requested from other departments. MISSION STATEMENT To serve the Citizens and Government of the Village of Tequesta and surrounding areas in a courteous, impartial manner, while upholding the laws of the Village, the State of Florida, and the United States of America. ' E GOALS AND (OBJECTIVES A primary goal of the Clerk's Office is to reorganize and set up better public access to records. The Office will also work on providing more information to the public via the Village Newsletter, advertising and mailings. The Code of Ordinances was last recodified/reformatted in 1987. The Office has budgeted for a complete legal review and recodification to ensure compliance with the State Statutes, and to bring the Village up-to-date. The Charter Advisory Board is nearing completion of a Charter Review, the attorney will provide an Ordinance, and this Office will be administering a Special Election in December for a vote. There may be a referendum selecting a site for the new Village Hall at that same election. Revised August 16,2001 27 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET VILLAGE CLERK FINANCIAL&STAFFING SUMMARY: 2000 2001 2001 2002 Amended Proposed Actual Budget Estimated Budget APPROPRIATIONS: Personnel Services 0 0 0 53,335 Operating Services 21,367 30,970 20,004 33,113 Capital Outlay 0 4,040 4,499 0 TOTAL $21,367 $35,010 $24,004 $86,448 STAFFING Full—Time 0 0 0 1 Explanation of Si•gnificant Changes for 2002 Personnel Services: In prior years the Village Clerk was budgeted in the Manager's budget. Operating Services: Main increase in this item is attributable to codification services which increased from$4,000 (2001 Budget) to 9,580 (proposed 2002). I Revised August 17,2001 28 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET F , rf' '60, FINANCE DEPARTMENTDb ��� . 'f' s, ORGANIZATIONAL CHART 4,V4 : eif 0 W )51t1/43 �3 Ft; ;" tv Op o^ 14 FO CO COON FINANCE DIRECTOR PROJECT ACCOUNTANT ACCOUNTING *SENIOR ACCOUNTANT CLERK ACCOUNTANT * This position services and is equally funded by the General and Water Utility Funds. • • • Revised August 16,2001 29 VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET FINANCE MISSION STATEMENT The Mission of the Finance Department is to recommend and implement sound fiscal policies, assure the effective and efficient use of fiscal resources, establish controls to adequately safeguard assets, and to provide the public with the highest proclaimed standards. Services, Functions arid Activities Reporting to the Village Manager the Finance Department serves the Mayor, Village Council and Village Manager. The Finance Department develops and implements financial and accounting policies and procedures. The Department also provides a sound accounting system for protecting the Village's assets by recording and reporting financial transactions in accordance with generally accepted accounting principles, Government Accounting Standards Board Pronouncements and other legally mandated standards. The Finance Department maintains the Village's general ledger, accounts payable, utility billing, accounts receivable, cash management activities, investments, and provides statements to the operating departments and other reports as requested. In addition, they serve as financial advisors on the Village's two pension committees. The Financial Director and her staff assist the Mayor and Village Council in the preparation, implementation and monitoring of the Village's annual operating budget. At year end, the department prepares the Village's annual financial statements for audit by the Village's independent Certifies Public Accountants and publishes the Village's Comprehensive Annual Financial Report. • Revised August 16,2001 30 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET FINANCE INANCA G SU11NCZY` . .. ... �� . 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $146,764 $204,755 $109,648 $256,753 Operating $ 66,621 $ 55,864 $144,988 $ 55,800 Capital Equipment $---- $ 4,467 $ 4,467 $ 2,200 Total $213,385 $265,086 $259,103 $314,753 Staffing: Full Time 3 3 3 3.5* Part Time 0 0 1 1 *Represents a position shared 50%with the Water Fund SIGITIFTCANT:CHANGES FOR 2002/TREND HISTORY y Personal Services: The 25.4% increase in this item is mainly attributed to increasing staff from 3 to 4.5 Operating: The overall increase of$89,124 we estimate for 2001 is mainly attributable to 1) an increase of $73,636 in Accounting and Auditing Services and 2) a $30,228 increase in Temporary Services. These increases were for contracted accounting services with the Village's auditing firm and account temporaries to bring the Village's Financial records current to $9/30/2000 in order to close the year and issue audited financial statements. We have continued to use account temps to • fill open positions within the finance department as well as to help this year's records current and to help with daily activities. Revised August 16,2001 31 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET LEGAL COUNSEL 1 Services, Functions, and Activities The Village Attorney is selected by the Village Council and is responsible for advising the Village Council, the Village Manager, Village Departments, and various advisory boards on the legal implications of their actions and other legal matters. Ongoing functions include the drafting of ordinances and resolutions to implement the legislative and policy goals of the Village Council,preparing and reviewing contracts and other legal documents necessary to the operation of the Village and representing the Village in legal proceedings. The Village contracts a labor attorney to advise and represent the Village in labor issues, including, but not limited to, contracts, union negotiations, and grievances. Revised August 16,2001 32 VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET LEGAL COUNSEL 2000 2001 Amended Estimated 2002 Actual Budget 9/30/01 Proposed APPROPRIATIONS Legal Services 117,686 118,450 130,520 135,000 • 8%of the overall increase is due to an increase in the rate charged by the Village Attorney. The other 5.4%increase is due to anticipated expenditures that vary from year-to-year,depending on the number of lawsuits that the Village has to defend,employees' grievances,and negotiations on labor contracts. Revised August 16,2001 33 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET OTHER GOVERNMENTAL Services,Functions and Activities The `Department' accounts for the financial activities of the Village that are not specifically classified within another department. This would include the Village newsletter costs, certain insurance expenses, and other services not reasonably allocated to another department. 2000 2001 Amended 2001 2002 Appropriations Accrual Budget Estimated Proposed Personal Services 72,535 132,086 138,010 108,780 Operating 154,914 207,804 163,391 190,005 Debt Service 4,942 4,562 2,293 5,457 TOTAL 232,391 344,452 303,694 304,242 Revised August 16,2001 34 VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET o Iv, POLICE DEPARTMENT f ` ORGANIZATIONAL CHART Police Chief Admin. Secretary Assistant Police Chief Uniform Operations Commander Lt. A B C Relief Sergeant Sergeant Sergeant Sergeant Traffic Unit (2) (2) (3) Marine Reserve (1) Detective Officers Officers Officers Unit Unit (1) (2)Officers Motor Officer K9 (4)Vacant (1)Officer Communications Dispatchers (4)Full (2)Part-time Revised August 16,2001 35 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET POLICE MISSION STA'1'EMENT The Tequesta Police Department is dedicated to ensuring public safety and enhancing the quality of community life, by enforcing the law in a manner consistent with the rights of all. We are committed to the values of integrity, fairness and loyalty in our dealings with both the community and the Departmental members who serve it. We recognize the need for change when necessary and to remain progressive by developing innovative programs aimed at achieving excellence in policing Goal`s aitt "Ob�ect�ves h The Tequesta Police Department will continue to ensure the highest possible Quality of Life for its residents. This is an agency wide commitment and effort which includes the following: • To reduce crime through an effective patrol response providing the most efficient and effective staffing levels possible. • Maintain a strong focus on identifying the needs of the community and applying agency resources to addressing those needs. • Continually identify specific problem areas within the Village, and provide viable solutions to those problems before crisis intervention becomes necessary. • Remain on the cutting edge of information technology through criminal justice information systems; thus enhancing the effectiveness of the agency's criminal investigation section. Revised August 16,2001 36 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET POLICE Continued • Maintain internal mechanisms to guarantee that all citizens are treated with dignity and respect, and to provide a swift, thorough and fair response to all citizen complaints. • To make Tequesta's roadways among the safest in the country. • The Tequesta Police Department has always maintained a strong and effective traffic enforcement initiative. The agency's program (known as S.T.E.P.) received statewide recognition for its effectiveness, and as a result, has become one of only three agencies in the county to receive an aggressive driving grant, funded by the Florida Department of Transportation. The agency will be awarded the grant funding on October 1, 2001, and will include a new traffic officer fully equipped with a specialized traffic enforcement vehicle. This award will enhance the agency's ability to identify and deter aggressive driving and will further insure the safety of all motorists traveling Tequesta's roadways. The Tequesta Police Department is extremely proud of what it has accomplished during the past year. • At the direction of the Village Council, and with the generous assistance of local residents, the agency created"Marine 1". Since January 1'2001, The Village's Police Marine Unit has been patrolling Tequesta's waterways and making them safer for all those who enjoy this beautiful resource. • The agency also implemented its first Police Canine Team. Tequesta Officer Ron Kelley and Hasso, a two year old German Shepherd, now provide additional safety and enforcement capabilities to the agency's nighttime patrols. In April of 2001, the Canine Team successfully completed a rigorous ten week handler's course conducted jointly with the Palm beach County Sheriff's Office. • In June of 2001, the Tequesta Police Department was awarded second place in the statewide "Florida Law Enforcement Challenge". Fifty-six agencies were judged on the effectiveness of their traffic enforcement initiatives and Tequesta's S.T.E.P. program received recognition and acclaim. It was the agency's combination of strong enforcement, political permission, media awareness, officer training and community partnerships that earned the award. • The accomplishment that the agency and its members are most proud of is its accredited status. On June 28, 2000, the Tequesta Police Department received accreditation through the Commission for Florida Law Enforcement Accreditation. This accomplishment was the result of two years of tireless work and effort. Throughout the past year, the agency has remained in compliance with every standard required by the Commission and continues to conduct every aspect of the agency's operations according to CFA standards and the highest level of excellence. Revised August 16,2001 37 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET 111 POLICE General Fund olice Administratio �3 u s > _,.. a ., � .. � ,...,t � ,> x a+,. » < ?,...�. K.i a ,. .,,�, 4t�. v 7,.}_ 2000 2001 2001 2002 ACTUAL AMENDED EST. PROPOSED BUDGET APPROPRIATIONS Personnel Services $237,113 $263,739 $267,227 $266,145 Operating Services 61,137 60,083 68,021 75,738 Temporary Facility - - 62,414 50,000 Capital Leases 6,002 6,010 6,002 3,387 Capital 38,637 6,300 902 TOTAL $342,889 $336,132 $401,664 $395,270 111 STAFFING Full—Time 3 3 3 3 Eiplanatioit:of Significant Chan es ,' Operating: The major changes in this item is for costs related to computer programming services ($1,225). $6,000 contingency for the Mutual Public Safety Communications Consortium (MPSCC). Insurance ($4,000) and other miscellaneous changes and obligations ($2,500). Temporary Facility: This account collects the additional costs of operating the Police department out of the temporary/leased facility for 2002. In 2001 this account also collected the cost of moving the Police department to the leased facility. Revised August 16,2001 38 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET Iii POLICE General Fund �/+y sF 1 !; > ., j fi #4 S� ' yZt- 'PUIice Patrol � $ t ,- ]f,y' 1 . `A .. ... .. z � 2000 2001 2001 2002 ACTUAL AMENDED EST. PROPOSED BUDGET APPROPRIATIONS Personnel Services $806,000 $875,241 $856,947 $1,020,585 Operating Services 67,006 95,675 101,065 116,933 Capital 56,959 60,510 96,120 101,705 TOTAL $929,965 $1,031,426 $1,054,132 $1,239,223 STAFFING Full—Time 14 14 14 15 Part-time 2 2 2 2 I SIGNIFICANT CHANGES FOR 2002/TREND HISTORY $ °3 Personal Services: Increase due to: • $57,700 code enforcement officer salary now included in patrol • Addition of Aggressive Driving Grant Funded Officer • First year of full impact of F.O.P salary adjustment and cap increases • C.O.L.A. • Staff promotion to provide necessary patrol supervision Operating: The major change in this item is attributed to: 1) communications services ($2,200; 2) vehicle repair and maintenance ($3,750); 3) gas and oil ($5,700) and 4) uniforms ($7,450). Capital: The increase of$41,195 is due to the acquisition of two-road patrol replacement vehicles. ' ,- Revised August 16,2001 39 VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET POLICE a f r a of C5 °e zx4e �'4p x f� a POLICE' INVESTIGATIVE' 1 , ti 1 ""� .,>�� � :...57 I' 2000 2001 2001 2002 ACTUAL AMENDED EST. PROPOSED BUDGET APPROPRIATIONS Personnel Services $ 55,693 $ 66,106 $ 66,039 $ 68,885 Operating Services 7,603 10,170 10,170 15,045 Capital 705 1,750 1,750 750 • TOTAL $ 64,046 $ 78,026 $ 77.959 $ 84,680 - STAFFING Full—Time 1 1 1 1 Personal Services: Increase of 3.4%is mainly attributable to COLA and merit raises. Operating: Increase in operating expenditures is mainly attributable to increases in Vehicle Repair and maintenance(+700), Investigative expenses(+1000) and small tools and equipment(+2000) get:. . t... 33.r „ 3 h POLICE Q.: ,.ZNICATION E, . _.,... 2000 2001 2001 2002 ACTUAL AMENDED EST. PROPOSED BUDGET APPROPRIATIONS Personnel Services $ 155,675 $224,580 $226,089 $ 219,370 Operating Services 20,713 27,245 27,245 33,015 TOTAL $ 176,388 $251,825 $ 253,334 $252,385 STAFFING Full—Time 4 4 4 4 Part-time 2 2 2 2 Revised August 16,2001 40 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET 0II6si►,. TEQUESTA FIRE RESCUE � nngsr * ORGANIZATIONAL CHART *3 e 9e 161V 44)14fig 'S Fire Chief I Administrative Secretary Operations Chief . I 1 I 1 A Shift B Shift C Shift Captain I Paramedic Captain I Paramedic Captain / EMT Lieutenant/ Paramedic I Lieutenant/ EMT I Lieutenant / Paramedic I Firefighter I / EMT I —I Firefighter I / EMT 1 Firefighter I / Paramedic Firefighter I / EMT I —I Firefighter I / Paramedic I Firefighter I / Paramedic I 1 FF Trainee / Paramedic I Firefighter 1 / Paramedic I Firefighter I / EMT I FF/EMT Floater I FF/Paramedic (Part Time) I Volunteers Revised August 16,2001 41 VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET FIRE/RESCUE DEPARTMENT r SERVICES, FUNCTIONS AND ACTIVITIES The Department of Fire-Rescue provides information,recommends ordinances to the Village Council for their decisions on community fire safety laws to minimize loss of life and property by uncontrolled fire, and maintains the latest fire prevention codes. The Department is also responsible for fire safety inspections in every business within the Village limits and reviews plans for new construction for fire resistance separations, built in fire protection equipment, fire hydrant layouts and apparatus access in accordance with fire protection objectives. The Department develops, coordinates and delivers all public education programs on fire, safety and health prevention. Other services provided by the Department are Emergency Medical Services (EMS),Hazard Mitigation and Emergency Management. The Department provides a well-trained and well-equipped fire suppression force for fire control and maintains these services within budget limitation set by Council. .', issi -44 on`Sta>ernent: The primary function and purpose of Tequesta Fire-Rescue is to prevent and mitigate the effects of natural disasters and/or man-made emergencies with the foremost emphasis on the preservation of life and property for the citizens of Tequesta, and citizens of areas that are under contractual agreement for our services, along with their visitors. In order to achieve this primary function all members of the Fire Department must utilize our resources and devote endless energy into secondary functions such as Community Relations, Fire Prevention, Fire Service Education and Training, Data Development, Fire Suppression and Emergency Medical Services. To achieve true success, the Department must win and retain the confidence and respect of the public to which it serves. This can be accomplished only by the constant and earnest endeavor on the part of all members of the Department to perform their duties in a consistent, efficient, honest, business-like and professional manner, and by exemplary conduct which cultivates in the public mind the fullest realization that the Fire Department is a most vital requisite to public well being. To ensure consistency throughout the Department and to the public we protect, we will perform exactly as specified and fulfill the requirements for each function in our organization and to the satisfaction of our residents. Policies and performance specifications will be changed to meet our needs or the needs of the residents we protect. We will fully understand the requirements for our jobs and the systems supporting us. Revised August 16,2001 42 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET FIRE/RESCUE DEPARTMENT �. 2001 Achievements x,` F '.z .. .R. This has been a very busy year for the Fire-Rescue Department. Below is a list of some of our accomplishments this year. The Department successfully split its operations; whereby the Fire Department administration functions along with logistics moved to a temporary facility located at 596 N. US Hwy One and leaving the Fire Department crews and apparatus at the existing facility on Tequesta Drive to assure continuity in service to the residents of Tequesta and Jupiter Inlet Colony. Firefighters accomplished a major task of completing all pre-incident planning for every building within the Village of Tequesta; this pre-incident planning gives our crews vital information so that they can determine and apply proper fire control techniques and pre-identify any known man-traps for our fire suppression crews safety. We were successful in obtaining a$50,000.00 Emergency Management Grant to help off set the cost of the generator for the proposed Emergency Operation Center which will be located in the new public safety facility. Effective October 1, 2000 the Fire Department expanded its customer service by beginning Emergency Medical Billing in house. This program has been very effective in increasing revenue collections along with providing thorough and efficient insurance claim service for our residents. This thorough claim service has reduced the out-of pocket expenses for our residents and increased our program income. Our run reporting and data collection has been improved with the acquisition of new fire service management software. This software is installed on the Department's file server allowing multiple users to access this system at one time. This program is very complex and will automate many of our daily tasks after all program modules are installed and training is completed. Emergency Management is one of the functions that the Fire Rescue Department handles for the Village of Tequesta, and this year (for the first time) we created and produced several informational brochures giving Village residents information on services that are provided for them. We also produced, printed, and mailed a"Family Hurricane Preparedness Planning Guide" and mailed it to every household in the Village of Tequesta . Revised August 16,2001 43 VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET FIRE/RESCUE DEPARTMENT ,.,'. a.. ., h•sis fl;x .v. . -,.>k .... ...x n at�.. a,._..i Continued On June 21, 2001, the Florida Department of Health inspected our emergency medical delivery system and the inspection went very well. The inspection took about five hours and the State Inspector checked some 400 plus items. He thoroughly went through Rescue#51,Engine#51, and our Administrative records. Only two items were found out of compliance. We have completed product specifications and analyzed proposals on several major pieces of equipment to be purchased for the Fire-Rescue Department, such as a new structural fire-fighting vehicle, thermal imaging cameras and bi-phasic EKG defibrillators for our EMS vehicles. • 11111 Revised August 16,2001 44 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET I FIRE/RESCUE DEPARTMENT .Gvals aid Objectives' 'A Tequesta Fire Rescue is especially proud of our Emergency Medical Services. It is the intention of this Department to provide the residents with the finest pre-hospital medical care of any department in the nation. This goal translates to a higher level of care for our residents, thereby increasing their chance to survive whatever medical emergency they may have. Tequesta Fire Rescue has been at the forefront of emergency medical care since our inception and we intend to provide the highest level of care possible for our residents. This year we will be introducing new advanced cardiac life support procedures, medication and equipment to help increase the chance of survival from a heart attack. We plan to finalize the implementation of our fire service management software thus, automating many of our tasks. This will provide for a more efficient use of time. We plan to reduce our exposure to liability issues and other litigation matters by applying a consistent training program to all three shifts. We currently provide the training but the application in such is not consistent. Consistency in training, response and application of standard operating procedures will reduce our exposure to liability and litigation matters. One goal is to reduce the number of hours needed for orientation and initial check-off training of new employees. One method proposed is to reduce the time frame needed by consistent application of the structured training program to all three shifts. Another method is to build stability within our work force. Employee turnover and this repetitive training responsibility consumes numerous hours of time, thus creating inefficiencies in other areas. Currently our plans include the construction of a new public safety complex; we will be working with architects, contractors and other Village staff to assure that this facility includes state-of-art equipment with advanced building efficiencies. Our goal is to have minimal amount of change orders and bring this building on line, under the proposed budget. We will be developing a new fire department deployment standard and an effective implementation plan to comply with the new NFPA Standard 1710. This standard will cover all aspects of fire fighting, emergency management, emergency medicine, and special operations. We will continually seek, study, and apply the latest advances in technologies and management principals for the fire rescue department. I Revised August 16,2001 45 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET opArt tta x µ e P��PJ .ANTI �, ^^: .I.,. C ,�+ '� �t r.,.u.,> ...,.. ,,_ 3>- �..,d .,s,.�2 2001 2000 Amended 2001 2002 Actual Budget Estimated Proposed 'Appropriated: • Operating 0 7,638 7,115 8,757 Total 0 7,638 7,115 8,757 2001 2000 Amended 2001 2002 Actual Budget Estimated Proposed Appropriated: Personal Services 758,324 859,011 857,042 999,246 Operating 114,861 117,739 117,269 161,914 Capital 30,379 107,575 100,214 34,200 Capital Leases 56,658 66,859 66,859 66,859 Total 987,222 1,151,184 1,141,3 84 1,262,219 STAFFING • Full—Time 15 15 16 Part-Time 5 5 5 Volunteer 15 15 15 Revised August 16,2001 46 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET Personal Services: This section of the budget is the major contributor to the overall increase in the Fire Control budget by approximately$140,000. Some of the significant items contributing to this increase are: 1. The hiring of one additional firefighter, budgetary impact of approximately$39,376 2. The 3% C.O.L.A. raise is approximately$21,805 3. Annual merit raises are approximately$23,587 4. Educational step plan raises are approximately$8,532 5. Life/Health and Worker's Comp Insurance increase is approximately$34,987 (FY 00/01 we were not required to contribute to the full annual insurance premiums for four individuals.) This increase in regular salaries and wages will affect other payroll items such as retirement and FICA contributions. Capital: This item represents the purchase of a vehicle funded by impact fees. Capital Lease: This item reflects the annual payment of the lease of the Fire Truck. E1�2FR,GE CY ME ICAI SE UTCE� tq is 2001 2000 Amended 2001 2002 Actual Budget Estimated Proposed Appropriated: Personal Services 200,200 • 194,662 192,380 197,768 Operating 49,960 42,407 41,376 50,233 Capital 3,199 7,200 7,200 0 Total 253,359 244,269 240,956 248,001 STAFFING Full—Time 3 3 3 Revised August 16,2001 47 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET 2001 2000 Amended 2001 2002 Actual Budget Estimated Proposed Appropriated: Operating 12,866 11,257 11,182 15,139 Capital Lease 32,094 32,095 32,094 32,100 Total 44,960 43,352 43,276 47,239 Expla iation of Sag ufxcant Changes Operating: Most of the increase in this item is due to a 60% increase in vehicle repair and maintenance. Capital Lease: This represents the annual lease payment for the ambulance. Revised August 16,2001 48 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET r PUBLIC WORKS/RECREATION wP • &97,s, ORGANIZATIONAL CHART , 7F.fP, 3 0 i.N-,..‘,---;-",,z.' 1, NIN7,00 cM c MS DIRECTOR OF PUBLIC WORKS AND RECREATION Park Foreman Laborer Equipment Operator Revised August 16,2001 49 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET PUBLIC WORKS DEPARTMENT MISSION STATEMENT The Public Works Department's primary function is to provide and maintain safe and quality government facilities, public grounds and rights-of-way for the Village. The Department strives to maintain, improve, and expand existing public facilities to meet citizens' needs, and to continue to beautify the Village through landscape projects that improve the quality of life. SERVICES,FUNCTIONS AND ACTIVITIES The Public Works Department provides general maintenance for Village roadways, pathways, buildings, rights-of-way, medians and signage. The maintenance is provided by Village staff and through contractual services. The Department has an annual program to asphalt overlay the Village streets. New landscaping is added annually through Capital Improvement Projects. • GOALS AND OBJECTI.VES The Public Works Department's goals and objectives are to provide proper maintenance to ensure safe conditions throughout the Village. During FY 2002, the Public Works Department will overlay all roadways in Tequesta Pines, complete Phase III Country Club Drive Swale and Landscape Improvements, extend the Tequesta Drive median and complete the installation of Village streetlights. pp! - 11 In FY 2001, the Public Works Department started the process of adding over 220 new streetlights on Seabrook Road, Country Club Drive and throughout the Country Club community. The Department also completed the Seabrook Road South Improvement project, which included the installation of curb, gutter, irrigation system, sod, 25 Live Oak trees, 33 Cabbage Palms, 3 East Palatka Hollies, pathways and streetlights. The FY 2001 budget included repairs to the FEC Track at Old Dixie Highway and Tequesta, funding for asphalt overlay in Tequesta Pines and swale and landscape improvements for Phase III Country Club Drive. Revised August 16,2001 50 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET PUBLIC WORKS DEPARTMENT • 2001 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $ 77,716 $121,885 $106,660 $120,770 Operating 303,656 372,623 345,980 358,450 Capital 7,412 11,500 11,500 11,500 Total $388,784 $506,008 $464,140 $490.720 STAFFING Full—Time 4 4 4 1 Explanation of{Significant Changes..µ: ._ ._.,o=�..�= =e ��; .,�. ---_ ,..�..�---:� ,..�_._-�. Operating: The major decrease in this item is in FEC Track Maintenance(-$66,000). The major increases are 1) Other contractual services($7018),Utility Services($12,000);Street Lights($12,575),Pathway Maintenance($8000) and general maintenance($4000). Capital: The majority of this item is for Streetscape trees($9,000) Revised August 16,2001 51 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET PARKS AND RECREATION DEPARTMENT 2001 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $ 83,844 $103,120 $104,100 $108,380 Operating 115,191 118,670 118,170 133,550 Capital 16,875 1,650 1,650 11,500 Other 8,830 9,000 8,500 9,000 Total $224,740 $232,440 $232,420 $262,430 ,..1 x, ar r .. . u q.. L' ?. Pr":010I1OSj:' jflC 1I10:4IigeV.,, ` r k _ . ...I444.MINO Personal Services: The 5.6%increase is due to Cola and Merit increases Operating: The major increase in this item are for 1)Other contractual services($7210) and 2) General services($6900). Capital: This item represents the purchase of Smithco Super Rake(Ball Field Rake) -" Other: July 4th fireworks and contribution to the Jupiter Tequesta Athletic Association Revised August 16,2001 52 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET PUBLIC WORKS FIVE -YEAR CAPITAL IMPROVEMENT PROGRAM FY 01 FY 02 FY 03 FY 04 FY 05 FY 06 Seabrook Road Improvement(South) $50,000 $0 $0 $0 $0 $0 Seabrook Road Streetlight Conduit(North) $20,600 $0 $0 $0 $0 $0 Seabrook Road Curb & Gutter(North) $0 $0 $0 $37,000 $0 $0 Country Club Drive Swale Construction $0 $60,000 $0 $0 $0 $0 Country Club Drive Treescape $0 $70,000 $0 $0 $0 $0 Country Club Drive Streetlight Conduit $81,076 $0 $0 $0 $0 $0 Country Club Interior Streetlight Conduit (Phase II) $123,259 $40,000 $0 $0 $0 $0 _ Country Club Interior Streetlight Conduits (Phase I) $160,550 $0 $0 $0 $0 $0 Tequesta Drive Median Extension $0 $12,000 $0 $0 $0 $0 Tequesta Drive Bridge Repairs $0 $0 $60,000 $0 $20,000 $0 ' Village Boulevard Treescape $0 $0 $15,000 $0 $0 $0 Main Street Improvements $0 $225,000 $0 $0 $0 $0 Bridge Road Improvements $0 $100,000 $200,000 $250,000 $0 $0 Public Safety Facility $0 $3,907,870 $0 $0 $0 $0 Municipal Center A&E $0 $150,000 $0 $0 $0 $0 Plaza Retail Building Demo $0 $ 40,000 $0 $0 $0 $0 Eastwinds Landing Roadway Repair/ Rebuild $0 $0 $10,000 $0 $75,000 $75,000 Revised August 16,2001 53 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET PUBLIC WORKS FIVE -YEAR CAPITAL IMPROVEMENT PROGRAM FEC Improvements (Landscape) $0 $0 $0 $35,000 $0 $0 Village Roadway Overlay $42,350 $100,000 $36,000 $36,000 $52,500 $52,500 Riverside Drive Improvements (South) $0 $60,000 $60,000 $0 $0 $0 TOTAL $477,835 $4,764,870 $381,000 $358,000 $147,500 $127,500 Revised August 16,2001 54 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET PARKS AND RECREATION DEPARTMENT MISSION STATEMENT The Recreation Department's primary purpose is to provide safe and quality recreational programming and park facilities for participants of all age groups. The Department strives to provide facilities and programming to meet the ever-changing needs of the citizens of the Village. SERVICES,FUNCTIONS, AND ACTIVITIES The Parks and Recreation Department is responsible for the maintenance of three parks, recreational activities at the Tequesta Recreation Center and capital improvement projects. The department maintains the ball fields, tennis courts, basketball courts, playground area and all additional facilities and . grounds at Tequesta Park. The Village Green and Constitution Park are maintained through contractual agreements. The YMCA of the Palm Beaches offers a ten-week summer program at the Tequesta Recreation Center. The capital improvement projects include new facilities, building renovations and expanding the Village pathways. The Department's goals and objectives are to increase recreational programming, add new facilities and continue an excellent maintenance program. During FY 2002, the Department is recommending the Village increase recreational activities for all age groups by hiring a Director of Recreation who would be responsible for additional programming at the Tequesta Recreation Center. The YMCA of the Palm Beaches would continue to provide summer and after school programs. The Department is also proposing capital improvement projects that would include a new irrigation system, dugouts and Bermuda grass for the three ball fields at Tequesta Park and a Bocce Court at Constitution Park. Revised August 16,2001 55 1 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET 1 RECREATION PROGRAMMING 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $ ---- $ ---- $---- $ 40,300 Operating $37,264 $ 80,175 $ 29,820 $ 45,000 Total $37,264 $ 80,175 $ 29,820 $ 85,300 Explanation of Significant Changes: Personal Services: The total amount in this item reflects the cost of a new position—Recreation Supervisor(Base Salary of$42,000 per year). Operating: The major decreases in this item are: 1)Other contractual services(-$17,375);2)Utility services(-$4,700) and 3)YMCA Contingency(-$21,000). The major increase in this item is for Recreation program expense($6,000). • 4 Revised August 16,2001 56 VILLAGE OF TEQUESTA, FLORIDA .FY 2001-2002 BUDGET II5-Year Capital Improvement Program FY 01 FY 02 FY 03 FY 04 FY 05 FY 06 Tequesta Park Ballfield Improvements $0 $100,000 $0 $0 $0 $0 Tequesta Park Irrigation Improvement $35,000 $35,000 $0 $0 $0 $0 Tequesta Park Basketball Courts Resurface $0 $0 $11,000 $0 $0 $0 Tequesta Park Tennis Courts Resurface $0 $0 $0 $12,000 $0 $0 Tequesta Park Pathway Resurface $0 $0 $0 $0 $18,000 $0 Constitution Park IBasketball Resurface $0 $0 $ 7,000 $0 $0 $0 Constitution Park Bocce ICourt $0 $20,000 $0 $0 $0 $0 Seabrook Road Pathway (South) $19,000 $0 $0 $0 $0 $0 Riverside Drive Pathway 0 (North) $0 $24,000 $0 $0 $0 $0 Country Club Drive Pathway Overlay $0 $0 $28,000 $0 $0 $0 Tequesta Drive Pathway (Blair House to Gallery Square) $0 $0 $27,000 $27,000 $0 $0 Tequesta Drive Pathway (North)(Seabrook Road to Country Club Drive) $0 $0 $0 $0 $25,000 $25,000 TOTAL , $54,000 $179,000 $73,000 $39,000 $43,000 $25,000 I Revised August 16,2001 57 r VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET GENERAL FUND Debt Service 2000 2001 2001 2002 Actual Amended Estimated Proposed • Appropriated: Line-of-Credit $244,439 $305,000 $202,000 $264,300 Total $244,439 $305,000 $202,000 $264,300 Explanations for Significant Changes: Line-of-Credit: This item reflects the drawing down of an additional$3.2 million dollars from the existing line with Bank of America. The intent is to use this as a temporary(or bridge)loan until we acquire permanent funding for the Village of Tequesta's Public Safety Facility. For this reason the amount shown above reflects the LOC as if it were a traditional loan(4.2%)amortized over 30 years. Revised August 16,2001 58 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET DEBT AND CAPITAL LEASES GENERAL FUND Debt of the Village for the year ended September 30, 2000 are summarized as follows: CAPITAL LEASE OBLIGATIONS: $ 314,127 LINE OF CREDIT: ' $ 1,900,903 LINE OF CREDIT On June 12, 1997, the Village Council authorized management to enter into a line of credit for $1,000,000 with NationsBank. The line of credit bears an interest rate of 60% of NationsBank's prime lending rate, adjusted day of change. Interest is payable monthly with principal due at maturity, which is 12 months from the date of closing. The proceeds from the loan are to be used to fund capital projects within the Village. The Village subsequently increased the line of credit to $5,000,000. The line of credit was renewed October 1, 2000, for another year. As of June 30, 2000, the balance on the line was approximately$1.6 million. The Village is proposing to draw down an additional $3,243,000 as a Bridge Loan to temporarily fund construction at the Public Safety facility. Revised August 16,2001 59 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET DEBT CAPTAL LEASES CAPITAL LEASE COMMITMENTS During the fiscal year, the Village had the following capital lease agreements: General Fund Fire Truck Annual Payment: $56,658 10 Year Term Expires October, 2003 Principal amount outstanding at 9/30/00-$197,189 Capitalized cost- $466,140 Ambulances Annual payment: $32,094 10 year term Expires October 15, 2003 Principal amount outstanding at 9/30/00-$111,276 Capitalized cost - $180,662 1999 Ford Taurus Annual payment: $6,002 3 year term Expires March 2, 2001 Principal amount outstanding at 9/30/00-$5,662 Capitalized cost - $18,007 Revised August 16,2001 60 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET GENERAL FUND Interfund Transfers & Contingency 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: To Capital Improv. $143,500 $204,000 $204,100 $135,950 To Capital Projects -- 245,382 245,382 Contingency ---- --- 80,851 Total $143,500 $204,000 $449,482 $462,183 Explanations for Significant Changes: To Capital Improvement: This item reflects transfers from General to the Capital Improvement to fund various projects. See the Capital Improvement Fund for a listing of projects proposed to be funded in 2002. To Capital Projects: This reflects transfers from General to Capital Projects to fund various projects. See the Capital Projects Fund for a listing of capital projects proposed to be funded in 2002. Contingency: This item represents funds set aside for additional unidentified projects the Council might choose to fund during the year:- Revised August 16,2001 61 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET IMPROVEMENT BOND REVENUE FUND • 2000 2001 2001 2002 Actual Amended Estimated Proposed Revenues: Franchise Fees $398,005 $385,530 $407,676 $325,000 Licenses&Permits 83,325 86,100 78,000 78,000 Miscellaneous 8,849 4,100$ 4,000 4,000 Tfr from Stormwater 60,300 60,300 60,300 60,300 Total Revenues $550.479 $536,030 $549,976 $467,300 Expenditures: Debt Service $143,960 $139,040 $139,040 $144,120 Tfr to General Fund 304,555 336,117 328,790 263,180 Tfr to Comm.Dev. 59,100 60,873 60,000 60,000 Total $507,615 $536,030 $527,830 $467,300 Explanations to Significant Changes: Revenues:The most significant change in revenues is in Franchise fees. The Telecommunications Franchise Fee and the Cable TV Franchise Fee have been replaced by the Telecommunications Tax and will be accounted for in the General Fund starting October 1,2001. This results in an expected decrease of revenue in this Fund. Revenues recorded in Licenses and Permits varies according to activity. Miscellaneous revenues are mainly interest income and the decrease represents the decrease in interest rates from the previous year. Expenditures: The purpose of the Fund is to accumulate revenues as required by the Improvement Revenue Refunding Bonds,Series 1994 and the debt service amount represents the current portion of the Bond payable. The transfers to the General Fund and to Community Development Fund is for revenues in excess of the amount necessary to pay the debt service on the Bond,that related to revenues pledged that would normally have been accounted for in those funds. Revised August 16,2001 62 r - VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET CAPITAL IMPROVEMENT FUND • 2001 2000 Amended 2001 2002 Actual Budget Estimated Proposed REVENUE: Interest Income $ 22,547 $ 14,600 $ 16,922 $ 14,600 Transfers In 237,500 686,985 686,985 506,400 Total Revenues $260,047 $701,585 $703,907 $521,000 EXPENDITURES: Annual Paving Proj. $ 88,187 $ 42,902 $ 42,350 $100,000 Country Club Drive 118,325 227,385 194,040 130,000 Tequesta Drive --- 12,000 Constitution Park 16,594 ---- ---- 20,000 Tequesta Park - - 135,000 Riverside Drive N. ---- 24,000 24,000 24,000 Country Club Phase II ---- 123,259 ---- 40,000 Riverside Drive South ---- ---- ---- 60,000 TOTAL $223,106 $417,546 $260,390 $521,000 Explanations for Significant Changes: Revenues: Proposed revenues from interest income shows a decrease due to a reduction in the rate of interest from the prior year. Transfers-in represent equity transfers from the General Fund, the Water Fund and Impact Fee Reserves/Parks. Expenditures: This represents the proposed improvement projects for the 2001-2001 budget year. Revised August 16,2001 63 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET CAPITAL PROJECTS FUND • 2000 2001 2001 2002 Actual Amended Estimated Proposed Revenues: State Grants $ $ ---- $ ---- $ 50,000 Local Shared Rev. - -- 97,488 Proceeds From LOC 1,301,375 ---- 3,243,000 Transfers-In 1,316,250 $787,031 $1,032,382 Appropriated Fund Bal. 510,500 Total Revenues $ ---- $3,128,125 $787,031 $4,422,870 Expenditures: Main Street Phase II $ ---- $ ---- $ 225,000 Municipal Center A&E 0 0 0 150,000 Public Safety Facility 400 1,176,722 421,360 3,907,870 Retail Building-Demo ---- 55,050 ---- 40,000 Bridge Road 9,500 584,250 100,000 Total $ 9,900 $1,816,022 $ 421,360 $4,422.870 Explanation of Significant Changes: Revenues: The main source of revenue in a draw down on the existing$5,000,000 line of credit that the Village has with Bank of America. The annual debt service will be paid for out of the General Fund. Transfers-In reflect equity transfers from the General Fund and the Water Fund. Expenditures: This represents the proposed Capital projects for the 2001-2002 budget year. Revised August 16,2001 64 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET UTILITIES DEPARTMENT 0 r,, ", ORGANIZATIONAL CHART w 40,„40 ��, 1. :;--.--' ::: ti iii, r3 � `��F.'. � c� 4. 4 . 6 UTILITIES DIRECTOR N Q 141 7Cp cou 1 Administrative Secretary Water Utilities Storm Water Utilities Customer Service Accounting Accounting Clerk I Clerk I Pumping/Storage DISTRIBUTION Treatment Public Services Chief Operator Supervisor WTP WTP WTP Instrumentation Field Field Field Field Tech Operator I Operator II Operator I Technician Tech II Tech I Tech I Trainee Revised August 16,2001 65 1 • VILLAGE OF TEQUESTA,.FLORIDA .FY 2001-2002 BUDGET • UTILITIES DEPARTMENT Services, Functions, and Activities The Utilities Department has two (2) major divisions which function under the direction of the Utilities Director; the Water Utilities Division which is broken down into the Distribution System Department, Pumping/Storage (Water Treatment) Department and Administration/Customer Service Department. The other division is the Stormwater Utilities. The following briefly describes the functions and activities of each department. Distribution System Department — This Department manages all aspects of the Water Distribution System network within the Utilities Service area. The service area presently includes all areas within the Village corporate boundaries, areas of unincorporated Palm Beach and Martin Counties and an area within the Town of Jupiter. The Department maintains/repairs approximately 7.0 miles of piping, valves, 520 fire hydrants and 5,200 meters within the system, and is also responsible for reading meters and responding to customer complaints. All of these functions are performed in accordance with the latest state and local guidelines. Employees of the Department maintain State certifications for the operation of Distribution systems. Pumping/Storage (Water Treatment) Department— This Department is responsible for providing a safe and potable drinking water to the public. The Department manages two (2) Water Treatment Plants, ten (10) surficial aquifer wells, two (2) Floridan Aquifer wells, two (2) on-site ground storage tanks, and one (1) off-site ground storage tank with pumping facilities. All processes run in accordance within the latest Federal, State and Local guidelines. All Plant Operators maintain state certifications for the operation of the facilities. Administration/Customer Service Departments — This Department manages the overall Utilities Department within the administration arm of the Department. It also includes personnel within the Finance Department who perform billing functions, field customer complaints, set up new accounts and closure of accounts. Stormwater Utilities Division - This Division manages the stormwater system within the Village corporate boundaries by repairing/maintaining all retention/pond areas, catch basins,drainage pipe and swales. Only public systems are maintained, as private systems are maintained under separate homeowners/condo associations. The Division ensures that discharges to approved outfall locations meet the Federal/State/Local water quality criteria. All Stormwater employees associated. with the Division are encouraged to become State certified for the operation/maintenance of Stormwater ! - [ Systems. Revised August 16,2001 66 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET UTILITIES DEPARTMENT Mission Statement ri To successfully manage and provide the highest quality potable water at a reasonable cost and to deliver that water through a network of tanks, pumps and piping with minimal losses and effective/accurate metering devices. The Department will also ensure the effective management of the water management system appurtenances for the minimization of flooding and the assurances that discharges meet water quality standards utilizing best management practices. 2Q01 Achievements The Department accomplished the following: Water Utilities Division • Currently replacing all water mains within the Country Club area for the improvement of characteristics and reliability. • Replaced 126 meters in the system to ensure efficiently billing and added 36 meters to the system. • Successfully passed State guidelines for the Water Treatment Plant Laboratory to perform bacteriological testing. • Implemented the South Florida Water Management District (SFWMD) Phase II Water Restrictions to ensure the long-term availability of our water resources. Stormwater Utilities Division • Currently upgrading the Stormwater piping and structures within the Country Club area. • Constructed approximately 10,000 linear feet of swales within the Country Club Phase I area to enhance water retention and water quality. • Acquired a FNMA Grant in the amount of $ 262,500 for Stormwater improvements within the Country Club area Phase I. Revised August 16,2001 67 VILLAGE OF TEQUESTA, FLORIDA .FY 2001-2002 BUDGET UTILITIES DEPARTMENT Goats and Objectives WATER UTILITIES DIVISION • Successfully complete the Country Club Improvements project within the budget allocation • Expansion of the facilities into the Tropic Vista area (Martin County) and into unincorporated areas of Palm Beach County evaluate the billing process to ensure all metered connections are correctly metered with optimal efficiency • Optimize the Water Treatment Plant facilities to ensure that the highest quality water at the least cost is being reduced • Successfully negotiate a Separation Agreement with the Town of Jupiter for their franchise area that expires in May 03, 2001 • Ensure that the Process Safety Management Program is maintained STORMWATER UTILITIES DIVISION • Bring the Country Club Stormwater improvements to a successful completion and under budget • Commence with the South Cypress Drive Improvement project • Complete the Dover Ditch Bank stabilization project • Incorporate swales within the Country Club Point area • Develop an educational brochure for Village residents to enhance their knowledge of Stormwater System. Revised August 16,2001 68 VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET WATER FUND REVENUES 2000 2001 2001 2002 Actual Amended Estimated Proposed Revenues: Charges for Services $3,855,802 $3,773,970 $3,309,914 $3,284,300 Interest Income 290,356 75,000 190,000 175,000 Other Revenue 1,135,331 547,107 973,000 Appropriate Fund Bal. 2,356,171 2,356,171 1,408,950 Total Revenues $4,146,158 $7,340.472 $6,403,192 $5,841,250 Ex lanatlon of S1 >< tantpChan Charges for Services: shows a decrease of 13% mainly due to water restrictions mandated by the South Florida Water Management District. Other Revenues: are made up of allocations of Contributed Capital and appropriated Bond Proceeds. This is the final appropriation of Bond Proceeds from the 1998 Series Water Revenue Bonds. Revised August 16,2001 69 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET WATER - ADMINISTRATION • 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $ 176,710 $ 206,004 $ 111,327 $ 289,350 Operating 493,152 492,494 456,336 480,800 TOTAL $ 669,862 $ 698,498 $ 567,663 $ 770,150 Personal Services: This increase is due to the hiring of a Utilities Director. Revised August 16,2001 70 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET WATER—Pumping & Storage 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $ 274,092 $ 356,279 $ 272,655 $ 300,350 Operating 1,011,896 1,329,278 1,069,984 1,318,200 Total $1,285,988 $1,685,557 $1,342,639 $1,618,050 Operating Major Increase: Water Analysis&Sampling($47,000),portion previously allocated in bond issue Utility Services($25,000) Landscape/Irrigation Maintenance($16,000)from building repair/maintenance. Major Decreases: Building Repair&Maintenance(-$26,740). Correctly allocated landscape maintenance Well Redevelopment(-$17,368). Only(3)planned FY02 Utility Services(-$25,000) • Revised August 16,2001 71 • VILLAGE OF TEQUESTA, FLORIDA .FY 2001-2002 BUDGET WATER-DISTRIBUTION 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $214,047 $293,700 $223,426 $329,347 Operating 53,316 74,581 64,325 70,750 Capital 0 0 0 19,000 Total $267,363 $368,281 $287,751 $419,097 4 anouatx of$ itica On es ,�..�at , ... ems.✓'S .. _ f_,< ., ...,. ✓...Y}w,r n .r W+` Personal Services: The 12% increase in this item is due to a new position—Distribution Field Technician I. Operating: Major Decreases: Utility Service (-$6,500) Building Repair&Maintenance (-$7,000) Capital: One (1)new vehicle for proposed Distribution Technician. Revised August 16,2001 72 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET WATER-CAPITAL OUTLAY 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Renewal Replacement $26,058 $ 86,929 $ 8,858 $135,000 Capital Improvements 88,580 107,743 6,025 57,000 RO Bond Project ---- 1,846,775 455,107 436,000 Capital Expansion Proj. 537,000 Total $114,638 $2,041,447 $469,990 $1,165.000 Explanation of S .gnifant Changes a ` Renewal&Replacement: Major increase—purchase of two(2)vehicles($47,500),meters,valves&hydrants($22,000) Major Decreases: Spare Pumps&Motors(-$12,294) Machinery&Equipment(-$10,000) Capital Improvements: Major decrease is GIS (-$48,243) Capital Expansion Projects: This item represents water main extensions to various locations. Revised August 16,2001 73 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET DEBT SERVICE WATER FUND --I NOTE PAYABLE On April 9, 1999, the Village entered into a note payable agreement to finance the cost of a new utility billing system. The Village financed$108,000 over a term of 60 months at an interest of 4.25%. As of September 30, 2000, the balance of the note was $79,868. WATER REVENUE BONDS—1998 This debt consists of Water Revenue Bonds Series 1998 in the amount of$7,915,000 with a varying interest rate of 3.8% to 5.125%, dated March 1, 1998. Revised August.16,2001 74 -vILLiiim Orr-1.rAJUI oiAz 1ui k,KIL -- -- :.i. i 20o,1=,JU2 LvJ(sLi - - - WATER UTILITY CAPITAL IMPROVEMENT SUMMARY 5-YEAR PLAN Project FY 02 FY 03 FY 04 FY 05 FY 06 •Water Main Extensions • Tropic Vista 455,000 - - - ♦ Jupiter Heights 82,000 - - - ♦ S.E. Seminole/Pine Grove - - 50,000 75,000 - ♦ S.E. Hobart/Linden - - - - _ ♦ S.E. Point/Cove Point - - - - - - - - 100,000 - •GIS/Cadd Mapping 2,000 5,000 5,000 - - •Remote Telemetry • Engineering 41,000 - - - - ♦ Construction 275,000 - - - - • RO Well No. 3 • Engineering 20,000 45,000 - - - ♦ Construction - 50,000 - - - • Raw Water Main Extension • Engineering 25,000 15,000 - - - ♦ Construction - 300,000 - - - • RO WTP Expansion ♦ Engineering 75,000 10,000 40,000 - - ♦ Construction - 50,000 700,000 - - • Vehicle Purchase • Distribution Department 62,500 - - 20,000 - ♦ Pumping & Storage - 20,000 - - - • Tools/Equipment • Distribution Department 2,000 2,000 2,000 2,000 2,000 ♦ Pumping/Storage 2,000 2,000 2,000 2,000 2,000 • Computer/Access 2,500 - _ - r - TOTAL 1,044,000 1,099,000 799,000 199,000 4,000 Revised August 16,2001 75 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET STORMWATER UTILITY -REVENUES 2000 2001 2001 2002 Actual Amended Estimated Proposed Revenues: Stormwater Utility Fees $270,003 $286,000 $290,000 $305,000 Misc. Income 26,599 9,600 32,206 15,600 Appropriate Fund Bal. 0 362,943 0 70,500 Total $296,602 $658,543 $322,206 $391,100 . Y, � Explanation ofSign�ficantChanges Vliscellaneous Income: The decrease noted here is mostly attributed to interest income. Interest income is projected to decrease due to: 1) lower interest rates and 2) a reduction of the cash balance due to a proposed appropriation of$70,200 of fund balance to defer an increase in stormwater utility fees. Revised August 16,2001 76 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET STORMWATER-EXPENSES AND CAPITAL OUTLAY 2000 2001 2001 2002 Actual Amended Estimated Proposed Expenses Personal Services $ 18,954 $ 25,022 $ 21,824 $ 24,700 Operating 128,245 131,540 65,894 119,600 Capital 18,683 1,019,195 266,652 186,500 Transfer to MR 60,300 60,300 60,300 60,300 Total $226,168 $1,236,057 $414,670 $391,100 z:dm 5tetR. " �..r� vv s���.rT _g*�# Av,..---.tr r}f eirE4..t..,� � �ra �s �snj'� � " aa " "r zes x.r» i � ^ S Milt* � 1 " $ � r ' ti �'�� rifij� 3 a6,, c,;Zt', ::3. � �1.:_. ,�i.... .Operating: Increase: Drainage Maintenance ($18,000) Decreases: Engineering Services (-$18,537) Other Contractual Services (-$16,500) Capital: consists of the following: GIS: $10,000 Country Club Drive: $67,500 So. Cypress Point: $24,000 So. Cypress Dr (Streetscape): $35,000 Swale C.C. Point: $40,000 Dover Ditch: $10,000 Revised August 16,2001 77 VILLAGE OF TEQUESTA,FLORTA..._. , FY 2001.2002 BUDGET VILLAGE OF TEQUErSTA . STORMWATER UTILITY CAPITAL IMPROVEMENTS SUMMARY 5-YEAR PLAN Project Status FY 2001/2002 FY 2002/2003 FY 2003/2004 FY 2004/2005 FY 2005/2006 GIS ' Future $10,000 1 - - - _ South Cypress Drive Drainage * Improvement(NPBCID) Future $24,000. $24,000 $24,000 $24,000 $24,000 ' Component) South Cypress Dr. Streetscape Improvement(Village Future $35,000 $'240,000 - 0 - - - Component) , Swale Construction(Country - - - - Club Point) Future $40,000 . Dover Ditch Bank Stabilization Future $ 10,000 - - - - _ • Riverside Drive Drainage Future - $ 10,000 ; ..$ 125,000 - - Improvements 1 • North Dover Road Drainage _ • Improvements Future - - - $ 35,000 $ 100,000 Swale Construction(area to be determined) Future - - $ . 35,000 $ 25,000 $ 35,000 . Pipe/Structure Replacement Future - 1 - $ 25,000 $ 30,000 $ 35,000 Country Club Drive Drainage Upgrades Future $ 67,500 TOTALS $186,500 I$276,500 $209,000 , $114,000 $194,000 I 20-Year Bank Loan • • • • 08/15/01 Revision 70 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET REFUSE &RECYCLING FUND 2000 2001 2001 2002 Actual Amended Estimated Proposed Revenues: Refuse&Recycling Fees $221,954 $230,826 $230,826 $231,400 Interest Income 8,143 3,570 3,570 3,340 Appropriate Fund Bal. ---- -- 4,300 Total Revenues $230,097 $234.396 $234,396 $239.040 Expenses: Operating 226,408 234,396 232,396 239,040 Total Expenses $226,408 $234.396 $232.396 $239.040 ;xplanations to Significant Changes: None noted. • Revised August 16,2001 79 VILLAGE OF TEQUESTA, FLORIDA .FY 2001-2002 BUDGET (11714.":" . f T " COMMUNITY DEVELOPMENT K '" ORGANIZATIONAL CHART bt� t.l.. v CO Community Development Director Code Administrative Clerk Planner Enforcement Assistant Officer Revised August 16,2001 80 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET COMMUNITY DEVELOPMENT Services, Functions, and Activities The Department of Community Development provides information and administers building&zoning ordinances and regulations that provide a standard that is acceptable to the community. The department provides the following: • Provide technical information to the public and Village's staff. • Manage Federal and State mandates. • Participate in inter-local meetings to address local and regional issues. • Maintain and manage the Village's Comprehensive Plan. • Prepare and submit information to Council and the other Boards. • To regulate building and specialty contractors that provides a service to the community. To accept and review all permits and plans that are submitted to the Village of Tequesta to insure compliance with federal, state, and local codes. • Provide inspections to insure proper compliance..___ • Receive and respond to community complaints. • Provide information on Flood Insurance Rates. • Provide information on flood zones. • The department will be responsible for code enforcement at the beginning of the 2001/2002 Fiscal Year. • MISSION STATEMENT The purpose of the Department of Community Development is to ensure the compliance of all codes and regulations as required by law and ordinances adopted by Council. It is the responsibility of the department to retain the confidence and respect of the public. This is achieved by consistency in the application of the law and applicable codes. To possess the skills to interpret the code in such a manner to maintain compliance and to achieve balance with unique situations that may arise within the community. To assist the community with contractor problems that directly affects their quality of life. The primary responsibility is to serve the community in such a manner that will reflect good will and sound i udgment. Revised August 16,2001 81 VILLAGE OF TEQUESTA,FLORIDA .....FY 2001-2002 BUDGET 111 COMMUNITY DEVELOPMENT n s The Department of Community Development will be responsible for code enforcement of the Village's ordinances.This will be a joint venture with the Police Department to ensure a smooth and effective transition. . The Department has recently replaced its occupational license program. This was necessary because the current program has not functioned properly for the last two years. Consultations and technical support were not able to solve the problems. Occupational Licenses provides a revenue of approximately seventy thousands dollars. In order to regain the necessary controls the department had to replace the defective software. The new software has achieved its purpose. The Department plans on pursuing the annexations goals of the Village Council._ The department understands the important of the annexations and the positive effects it will have on the community. The Department plans to begin a review of the land development regulations to determine if the code is at urrent standards or in need of revisions. This will be a laborious task,but a needed one. _...__The Department is in need of improving customer relation skills. Members of the department will attend seminars. Granted, the department is in contact with a cross section of the public and it has to deal with difficult people everyday. This is why a review of these skills is necessary. Revised August 16,2001 82 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET COMMUNITY DEVELOPMENT 3p wg -te wo&r'r'° 5 ,,,, +' s tt ,f fL Q k .«rs✓� +lr.,`k' r� "fv g �� T,�._<... � . .s_f=....z ,,-,a...-. ar�.,., �� »-✓ ,r*�,.,,+z.�,;.t��- .�ea ,.�,�,k.,., .h'a.R'L..b a_-o.-S:.A 2000 2001 2001 2002 Actual Amended Estimated Proposed Revenues: Licenses&Permits $350,130 $208,400 $265,375 $348,400 Local Shared Revenue 12,319 16,000 12,000 16,000 Charges for Services 50,068 28,850 32,421 28,850 Misc.Revenues 62,875 46,300 52,466 41,000 Transfer in IBR 59,100 60,873 60,000 60,000 Appropriate Fund Bal. 0 519,859 519,859 17,121 Total Revenues $534,492 $880,282 $942,121 $511,371 Revised August 16,2001 83 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET Comprehensive Planning 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $46,933 $47,208 $27,724 $ 0 Operating 29,476 48,800 71,403 79,300 Total $76,409 $96,008 $99,127 $79,300 L■.�2 :z 0-0 .. �, ,y a n� �„,L' W s VPa -tip Operating: 75.9% of this item is budgeted for Miscellaneous Planning Services ($60,000), utilizing the services of a Planning Consultant thus eliminating the Senior Planner's position. Revised August 16,2001 84 VILLAGE OF TEQUESTA,FLORIDA .,..FY 2001-2002 BUDGET BUILDING & ZONING Services, Functions, and Activities The Building and Zoning Department strives to effectively and efficiently obtain compliance with appropriate construction codes in a client sensitive manner. Building inspections ensure compliance with the Village of Tequesta Code, the South Florida Building Code and all other applicable State and Federal codes. This is accomplished through building plans examination, permitting, and the inspection of construction methods and materials. The department processes all permit applications ensuring that the required information and documentation are included. This includes,but is not limited to, signed and sealed plans, specifications, survey, licenses, certificates of insurance, and letters of acceptance from Palm Beach County product control for materials to be used in the project. This division also accepts and prepares all items from hearing by the planning and Zoning Board. Revised August 16,2001 85 VILLAGE OF TEQUESTA,FLORIDA FY 2001-2002 BUDGET Building and Zoning 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $156,817 $166,734 $135,785 $172,761 Operating 48,526 64,847 38,354 149,120 Total $205,343 $231,581 $174,139 $321,881 STAFFING Full Time 3 3 2 Part-Time .5 .5 .5 Inn 4'7..+a{eW' - sf7f"b":�a'" 4- 1� Y's,C-'a1 H" ..? 4.4 .t 1 ?'�... _�xz �i ,3'a..�_`,---�_..» 4 a,'.�n 3 x �,ow'.��s»-,�,. ^k -^zf.K�'s � g �,�'fir. m#€F.r �d'7�.,-�.-.y IPersonal Services: The increase is mainly due to an increase in Regular Wages and Salaries ($6,027) Operating: Increase is mainly due to increases in Office Lease ($12,000) and an increase in Administrative Management fees paid to the General Fund($74,000) • 1 1 I _ Revised August 16,2001 86 VILLAGE OF TEQUESTA,FLORIDA .....FY 2001-2002 BUDGET CODE COMPLIANCE Services, Functions, and Activities The Code Compliance Department responds to complaints and performs community-wide assessments for ordinance violations throughout the Village. The objective of the department staff is to stimulate compliance and cooperation rather than punish or create additional burdens for property owners. Notices of violation are issued and follow through is initiated for compliance. The Code Enforcement Board,if necessary, holds hearings. Findings of Fact and Conclusions of Law are then implemented by the Board and carried out by staff. The department also works in conjunction with Palm Beach County agencies to achieve an acceptable level of compliance in surrounding unincorporated areas. Revised August 16,2001 87 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET Code Compliance 2000 2001 2001 2002 Actual Amended Estimated Proposed Appropriated: Personal Services $-- - $ ---- $ ---- $ 24,190 Operating 40,246 66,120 47,355 56,000 Capital _ 30,000 Total $40246 $66,120 $47,355 $110,190 ` w as 7�`'� r csfy p�",. A 2 ✓ n as s A , tart- i u a"��;3'3 t'ef t'"S'w= a �"a't,',^,1 + u4. `VO �l tjd2 - •* 1"�. xt f s r�,l r_ dm.t�4'. � .s�_�7e.-;,ki'.Fw.. ,. vu� �trit�.w� ae�,�t,�-.�.,�.,..€. �,a �b,m .��,l�u`e€r r,�«.r„ Personal Services:,The increase is due to the hiring of a part time code enforcement officer Operating: Decrease is due to a reduction in Inspection Services fees :apital: Increase due to the purchase of a vehicle • Revised August 16,2001 88 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET Special Law Enforcement Trust 2000 2001 2001 2002 Actual Amended Estimated Proposed Revenues: Forfeitures/ Confiscations $ 700 $ 500 $3,721 $2,400 Total Revenues $ 700 $ 500 $ 3.721 $2,400 Expenses: Small Tools and Equip. $7,870 $2,279 $4,667 $2,400 Total Expenses $7,870 $2,279 $4,667 $2,400 Revised August 16,2001 89 VILLAGE OF TEQUESTA,FLORIDA ..FY 2001-2002 BUDGET GLOSSARY t' 4 E � A ACTIVITY: The smallest unit of budgetary accountability and control which encompasses specific and distinguishable lines of ' work performed by an organizational unit for the purpose of accomplishing a function for which the Village is responsible. ADA: Americans with Disabilities Act AD VALOREM TAXES: Property taxes computed as a percentage of the value of real or personal property expressed in mills. AGENCY FUND: A fund used to account for assets held by-the Village as an agent for individuals, private organizations, other governments or other funds,such as deferred compensation plans. APPROPRIATION: A legal authorization granted by legislative body to make expenditures and to incur obligations for specific purposes. ASSESSED VALUATION: A valuation set upon real estate or other property by the County Property appraiser as a basis for levying taxes. kPPROPRIATED FUND BALANCE: The process of bringing forward unspent dollars from previous fiscal year's budget to current year's approved budget: (1) Bring forward budgeted and encumbered amount from previous fiscal years, but not as yet paid by year-end-closing. This requires Village Manager approval. (2) Appropriate amount from fund balance-to-balance next year's budget. This needs Council approval at the budget process. BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period of time and the proposed means of financing them. BUDGET AMENDMENT: Generally done on a semiannual basis by which unanticipated changes in revenue or expenditures are made a part of the budget, thereby amending it. These changes may be between Funds or Departments and require Village Council approval if any departments'base budget increases. BUDGET MESSAGE: A general discussion of the proposed budget written by the Village Manager to the Village Council. BUDGET TRANSFER: The process by which approved budget amounts can be reallocated between line item expenditures within the same Fund or Department to cover expenses. 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. Revised August 16,2001 90 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET `:APITAL IMPROVEMENT PLAN: A multi-year plan that forecasts spending for all anticipated capital projects. The plan ddresses the repair and replacement of existing infrastructure. It also helps to identify needed capital projects and to coordinate -facility financing and timing. CAPITAL OUTLAY: Expenditures which result in the acquisition of or addition to fixed assets: building, land improvements, or equipment. CASH MANAGEMENT: The management of cash necessary to pay for government services while investing temporary cash excesses in order to earn interest revenue. 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 the highest interest and return available for temporary cash balances. CONTINGENCY: An appropriation to cover emergencies or unforeseen expenditures. Cost of Living and Merit increases are budgeted in this line item and appropriate amount will be transferred to personnel account only if needed. CPI: Consumer Price Index D DEBT SERVICE: The payments required for interests on, and repayment of,principal amount of debt. DEPARTMENT: A major unit of organization in the Village, which indicates overall an operation or, group of related operations within a functional area. DEPRECIATION: An accounting principal used to lower the price or estimated value. JERM: Department of Environmental Resources Management. 6E ENCUMBRANCE: An amount of money committed for the payment of goods or services not yet received or paid for. ENTERPRISE FUNDS: The funds established to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs(expenses,including depreciation)of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. ESTIMATED REVENUES: Projections of funds to be received during the fiscal year: EXPENDITURES: The cost of goods delivered or services rendered including operating expenses,capital outlays and debt service. ~F FEC: Florida East Coast Railway FEMA: Federal Emergency Management Agency ISCAL YEAR: The period of 12 months to which the annual budget applies. The Village's fiscal year begins October 1 and ends September 30. Revised August 16,2001 91 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET F.P.E.: Federation of Public Employees. F.R.P.A.: Florida Recreation and Parks Association. FRANCHISE FEE: Fees assessed on public utility corporation in return for granting a privilege to operate inside the Village limits,e.g.water,electricity. FRS: Florida Retirement System FULL-TIME EQUIVALENT POSITION: A part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a summer lifeguard working for four months,or 690 hours, would be equivalent to .3 of a full-time position. 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, 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: Changes in fund equity as a result of the difference of revenues to expenditures. Fund Balance increases when revenue exceeds expenditures,while Fund Balance decreases when expenditures exceed revenue. 3�G GENERAL FUND REVENUE: Most of the Village revenue sources are channeled through the General Operating Fund. Fees, charges,taxes and intergovernmental revenues commonly generate such revenues. GIS: Government Information System GOAL: A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless; that is,it is not concerned with specific achievement in a given time period. 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. GRANTS: A contribution by the Federal or State government to subsidize specific projects,either partially or entirely. HMO: This is an abbreviation for a Health Management Organization in relation to health insurance. F I € ICMA: International City/County Managers Association INTER-FUND TRANSFER: Equity transferred from one fund to another. 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. Revised August 16,2001 92 VILLAGE OF TEQUESTA,FLORIDA .FY 2001-2002 BUDGET 'NTERNAL REVENUE SERVICE FUND: Funds established for the financing of goods or services provided by the department or other departments within the Village on a cost-reimbursement basis. 1 ; ali 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 social security, 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. LTD: Long term disability. } © s MILLAGE RATE: The tax rate to generate ad Valorem tax revenue. One Mill equals$1 per$1,000 of assessed property value. MODIFIED ACCRUAL BASIS OF ACCOUNTING: A basis of accounting in which expenditures are recognized when the *elated fund liability is incurred, but revenues are accounted for on a cash basis. This accounting technique is a combination of :ash and accrual accounting,since expenditures are immediately incurred as a liability while revenues are not recorded until they are actually received or available and measurable. This type of accounting basis is a conservative financial approach and is recommended as the standard for most governmental funds. OBJECTIVE: Desired output oriented accomplishments, which can be measured and achieved within a given time frame. Achievement of the objective advances the activity and organization toward a corresponding goal. OPERATING BUDGET: The portion of the budget that pertains to daily operations, which provides basic governmental services. ORDINANCE: A formal legislative enactment by Village Council, barring conflict with higher law, having the full force and effect of law within the Village. OSHA: Occupational Safety&Health Administration. 1 ai _J ,,,__:,..., PER DIEM: A vote paid by the day(provided for sustenance while traveling on Village business) POS: This is an abbreviation for Point Of Service in relation to health insurance. PPO: This is an abbreviation for Preferred Provider Organization in relation to health insurance. Revised August 16,2001 93 VILLAGE OF TEQUESTA, FLORIDA ..FY 2001-2002 BUDGET ?ROGRAM: A group of related activities performed by one or more organizational units for the purpose of accomplishing a unction for which the Village is responsible. PROPRIETARY FUND TYPES: A group of funds in which the services provided are financed and operated similarly to those of a private business. 1f RESERVE: Funds set aside for a particular purpose REVENUE: Additions to assets which (a) do not increase any liability (b) do not represent the recovery of expenditure, and (c) do not represent the cancellation of certain liabilities or decrease in assets. 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. I/21;—11 SPECIAL ASSESSMENT: A compulsory level made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. All tax-exempt property in the affected area will have to pay the special assessment. 11 TRANSFER: Reallocation of money from one account or fund to another. TRIM: Truth in millage(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. is UTILITY TAXES: Municipal charges on consumers or various utilities such as electricity,gas, water,telecommunications. Revised August 16,2001 94