HomeMy WebLinkAboutDocumentation_Miscellaneous_Tab 2_3/25/1996 d
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Memorandum
To: Village Council
From: Thomas G. Bradford, Village Manager .
Date: October 11, 1995.
Subject: Tequesta Five-Year Tax Rate Forecast; Vi lage- Council. .
Priorities
Pursuant to the priorities as established by the Village Council,
attached hereto, please, find a copy of . the above referenced for
your review and consideration. The Report consists of the
following:
1. The Tax Rate Forecast (Page 1) which provides you with_ the
estimated property values for three different scenarios into
the future, as well as the associated estimated tax rate.
2 . Tequesta Six-Year General Fund Revenue History, wherein
General Fund revenues have been broken down by revenue
category for each of the last six, years .
3. Tequesta Five-Year General Fund Revenue Forecast, wherein .
future revenues are extrapolated based upon the past 6
years, with certain adjustments as indicated within the
footnotes . Note that the only varying revenue is ad valorem
taxes which must be raised or reduced depending upon the
estimated growth in the tax base.
4. Tequesta General Fund Expenditure History for FY 1990/1991,
through and including FY 1995/1996. These are detailed
worksheets by fiscal year, showing personal services,
operating, capital and total budget expenditures by major
expenditure. category such as legislative, etc. These
worksheets were used to extrapolate the future expenditure
forecast.
5 . Tequesta Five-Year General Fund Expenditure Forecast,
wherein future expenditures are extrapolated based upon the
past six years, with certain exceptions as indicated in the
footnotes.
I chose to present this information to you using three scenarios
concerning the future of property values, in Tequesta, since it is
unlikely that any one scenario will • be the reality for the
future. Scenario 1 assumes that the . next five years will be a
continuation of the previous six years ..which resulted in a total
property value decline of 1.76% over the last six years, or
-0 .0029% average per year. Scenario 2 is the most optimistic of
the three scenarios . Scenario 2 assumes that property values
will increase at the current rate of inflation per year, this
being 3%. If this scenario . unfolds, we will realize Mr.
Capretta' s target of a $400 million dollar tax base in Fiscal
Year 1999/2000. Lastly, Scenario 3 is provided simply to give
you a barometer of what might happen to our tax rate if current
property values remained constant in the next five years.
1 Page 2-
Y
A 3% property value increase per year is very reasonable and is a
good target for Tequesta to achieve in order to keep tax rate
increases minimal. However, this rate of growth does not keep
the tax rate stable. The obvious question is, what rate of tax
base growth will keep the tax rate constant? According to these
calculations, we must have an average of 6.86% of tax base growth
per year over the next five years to achieve a stable tax rate.
A word of caution about this Report and its numbers . This Report
assumes that the prior six year expenditure history will be
carried over into the future on an average basis. The last six
years have been frugal years in Tequesta, and you, as policy
makers, whether you know it or not, are sitting on top of alot of
pent up demand for additional expenses such as capital,
additional personnel and requests for more competitive salaries
and wages. Therefore, if you begin to release the lid from the
pot, so to speak, you are going to have to achieve a greater
property value increase than 6.86% per year over the next five
years, if you wish to stabilize the tax rate.
Secondly, this forecast does not include any impact from a bond
issue that will be necessary to address the capital needs of the
Village. The impact of bonds being issued can be reviewed when
Mr. Kascavelis completes your requested report on bonding various
projects . These numbers only address current operations.
Therefore, in all probability, these tax rates cannot be achieved
when bonds are issued. Also, if and when you bring the
Stormwater Utility on line, anticipated to be 10/1/96, all costs
of drainage, including debt service, will be removed from the
General Fund and the Improvement Bond Revenue Fund, which will
make expenses and the resultant tax rate drop. Stormwater
Utility assessments are anticipated to be on the tax bill.
Lastly, please note that in the next fiscal year, FY 1996/1997,
under every scenario, I forecast another tax rate increase, which
in the best case scenario would be a 10.9% tax rate increase
unless, somehow, property values next year rise to 13 .9% over
current values, in which case we should not have a tax rate
increase. I would not count on this happening. .
We should try to, postpone expenses to coincide -with any
anticipated growth in the tax base or with the implementation of
the Stormwater Utility, to reduce the burden to our property
owners. Also, the Village Council is right on the money with
speeding development to reap tax base benefits.
This has been a most interesting assignment. Without the help of
Cheryl Mayer, the attached spreadsheets would not have been
completed in a timely manner.
Please recall that no forecasting technique is absolutely
foolproof. Should you have any questions regarding this Report,
please feel free to contact me at your convenience.
TGB/krb
c: All Department Heads, w/attachment
TEQUESTA 5-YEAR TAX RATE FORECAST
FY 96/97 FY 97/98 FY 98/99 FY 99/2000 FY 00/01
Projected Projected Projected Projected Projected
Revenue Revenue Revenue Revenue Revenue
Total Revenue
Scenario 1 $4,576,754 $4,775,055 $4,982,280 $5,198,829 $5,425,142
Scenario 2 $4,576,754 $4,775,055 $4,982,280 $5,198,829 $5,425,142
Scenario 3 $4,576,754 $4,775,055 $4,982,280 $5,198,829 $5,425,142
Total Expenditures
Scenario 1 $4,576,754 $4,775,055 $4,982,280 $5,198,829 $5,425,142
Scenario 2 $4,576,754 $4,775,055 $4,982,280 $5,198,829 $5,425,142
Scenario 3 $4,576,754 $4,775,055 $4,982,280 $5,198,829 $5,425,142
Ad Valorem Tax Rate Adjustment
Scenario 1 $305,831 $155,353 $135,360 $136,956' $142,464
Scenario 2 $235,076 $74,718 $49,840 $47,225 $48,484
Scenario 3 $299,399 $148,022 $127,585 $128,798 $133,920
Tax Rate
Scenario 1 7.2471 7.7078 8.1103 8.5188 8.9449
Scenario 2 7.0378 _ 7.2530 7.3924 7.5207 . 7.6487
Scenario 3 7.2281- 7.6659 8.0433 8.4242 8.8203
Property Value
Scenario 1 $354,797,876 $353,754,902 $352,714,994 $351,678,143 $350,644,340
Scenario 2 $366,519,243 $377,514,820 $388,840,265 $400,505,473 $412,520,637
Scenario 3 $355,843,925 $355,843,925 $355,843,925 $355,843,925 $355,843,925
Footnotes:
Scenario 1) Based upon property value decline equal to that occuring over last 6 years of-0.0029 average per year
Scenario 2) Based upon an estimated property value increase of 3% per year
Scenario 3) Based upon the current property value remaining constant into the future
C
111.
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•
•
TECI ES7A/YEAR GENERAL RIC IEV Et E HISTORY
FY 1N01101 FY 1191/IN2 FY 16112/1913 FY 16pM1N FY 1119411111111 FY 9111111191911
Vadrro• VrWla• Budge Woo. BudpM Wane. Brgl.l YrWo /j y.�v� Q�f
favorable Freed* Prorl•0. F.w.04. Proriq. F.w•bl. Preria0. fwv.06 Prarbp.Wnwen : PoatiU/
MOM EM Budget Mud $lYlawrabia) Budget Adu pastorales)Moroi 0 t Mud Ilkl.03961.)Ohara. Budad Mud (tllawa6M)Chant. 13.�7r Mud �iita.rable ra . .rva..% 119a4.1 Midi 0Y4.ror ) Cantu.
Char AdVabr.mTexas 31/1Loss 71,451,620 $40230 S1,922,542 $1,664,667 ($17S751 /A5%l ;1,071,700 s1,64S.3111 (N,400) -05S% S1,914.515 $1.953,327 N,732 -137% $1,010,330 331% - $2.144.065 615%
O0..YYqr0�rww Ad V.nr.mTrrr - 32100 --TM-
AbleXedoa T...a so0133500 404331 $20,g1 ;101,000 $;4q0oI11N - 'SS 199 450% $10/000 423,�239p23 $17192 1.25% $495.600 $;410155600 S0 22.67% SjIN 75' .301% $�S5Wp3 17/%
law-Fund
TTTr.ndr-1BR $600,000 1900,000 SO ;000000 bW0,0}0m0 0.00% S0266000 1/25000 ;0 s.10% $9000,000 $620004 0271,204 SOX 3241/0 -/210% 8M1,lo0 6It%
Hw-FOw10 ttm.h--Wo t dlr➢.) FO }} ;0 i0 d,S 0 00%atm ;105t0=0 ;1iK 0.00% 1 0.00% N 0.00% OW
ci tmao$P,�m�T.0 ,/�"1i6;e,o :17. 114 00 $04 19� $3, ii� ;114,30 11E020 l o a70 j$ .006 0725 5* 70/ 3o.15%"$05&00 1t7/% 54400' J14x
IF'.
/f 215,000 813.05i 50 .15.05% -;t03,500 �,OS% ./00 1Tli%
.Tao ;11.90 f19,/So 1 MOO •(411/S� 17.1/% i1Sp00) r 0.00% I / .000%
f1.rr.r.o.L1 i0 ;0 i0 03 i0 O00%07% ;0. 0 000I 00 $43137T 12 I0 0.00% it2F,200 0.00% ;{$1 9006
Alcohol[ I 1 SUM R.935 SOO /93 1 -/17% 7,000 ;/ 1 �s20/ 0001C $5,000 51�a13-, j2315' 4$.57% i1SS0000 -1a o0% 3p00 S55M
Orr-14•1 Tax ;205,300 8206,02/ 2 ,000 -/.9 10/000 1111
, ;'tie 1}13% $240,000 ;241M3 ;7440 1530% i240000 060% 02NA00 100%
Fmnor0MMP SO ;0 �i�0o0 i�060 110 0.00% SO {SOO ���t0000 b.0o% SO "$6 ' 000, 000% i(A00 00o0o�xl _ ____ - i1/•,i0o $0m%
0 0 itl ;0, 0.00% ;0 70 oONOT%L, iu •'Q 0. I / I o001 r i$t 100
DG EAR Or f800 ;$0 ,0 3
VBC EMS Crrl i0� 0. �0 ;0 ;a - .A 0.00% ;0 0 0.00% 0 0 µ
PBC EAU CYwi SO tl 0 SO_ i0 .0 0.00% i0 0 0.00%, ib 0A0% 1 000% kcal
- 5610%
911 kbalarrrr RoNbu..n,i' ;0 'to" s0 $�bb - SO r i0 0.00% $0 ;0 i0 000% f3S00• N75- .3213 000% ,175 ) 11214% S7,0a .p10%
_ Raydradvr• ;25,006 $20,026r';077F' i350f0 ;j45F,,47 Ni/b7 0.00% $27,000 ;30,541 . isms 100% i22A00 i21 1 -1ib2% ;15,060 Jpp610022%% r i10,600 3330%
tbu�iy N 7 $O ,.+ �'Ib00, ilf �111 - 000% �S00or jI�0.93% �9O1 (;(N 000%.0914 2. � N;71 / -1000� it •1i7.1i11 it •'r 860%
�Y ear 20N ;) `�0201 gT 1 T011%. iti.200 N,11� �i( iN.00% i/.
1.� ;S1SaOa }150 S5N -10A0'4 s150' 2St �J[1N 0.00% too }{011 xl 100.110% r`r• 31750%
CrWlallon, i9001 21,b92 11112 1A00r 7// • 2303% 5000' 7�,201 }Hi -ti.17% i{D 4 i5
11 1'� 1 ,/ 7. 15 000 0.00% p�,, 000%
Building NS00' i2,ii2 1;1.9$01 f00 5�W1 •20.00%, Woo $/,30 i;A92; its }55000 0/10 05.11 0 7 •000 ' 2000% 51 '
FYrWor.�) 301 SO S0 30 SO SO 0.00% $0 N $0 0.00% SI 1,190 St 1,110 i0 0DO% ill.
1 ,155 2.61% i ./N
FIN Yr.p.dlu.PWr Fu. 30 3o 30 i0 So 6.00% 30 $0 S0 0.00%
itt 400 i12,610 1 to o.00% 315 Nslx 9.500 1060%
Sao Saves 0 ,l;tl�'' , "3Mi�i3= S]tL tl= f 9L' o.00x
�Aoad.oY r 0 c '�" .000 c tc - % 000 c7141l r :.'� �'_' 600%
Y.Ma WM $1000 SiS/ (•f') .' 10 r l '�'v 2,000 a ,y ii-: 'to_ e -
So,.Ordy-Cararadad Servo.. 30 So So 10''' 12 ' II 0''. .000 l.t. 000 S31T�c3Tlr,'70' i „ ,,
Court rem $40000 $3/1: rY3Crai ..:5'�tn.r_iIF3:-i}'�'7�.:- i '000 cr[Rs rsor417: r
P TMui. U• 0'0 11, 0 SFT,3k>�L�4t. '' ". 00%%
Poring ;YSo Soo � m � s�Sc7F, 000 1 r_ a•- 000 SF 0 c '.o0x .000 0
Code c.n.r'aFMa r 00 17 ,' JIMLIF•'.'s LALN ma Tamalt-"•�iT=,'iftr 111.1.1S1.^ r'�rt'^ .00.00- --law
yd..,(Tr.O ;7Snso ;91.9SO jLA31� 7 SiFi]�t ebar:'1�cYAti!!cc :rsT i, ,,,'
loped FIN• .ailm So 30" --T .lJ !••r'''.J..1 .LL:.� P'c.l142Y•7_}�1-,
dyed Fu-FY.-R.acu. $0 0 7 10.'' "' I 0i' _c' IMEL,'. 0 t�00% r '
1Opad F..-Pole 0 0 :)!, 0 ,„ 4 ' , ' 000% �0'%
/.YwYrracad(7ol.11 13200 jj21-601 :J 'M:.iFul�cni]L'tr,TT:isl'IF''7� g '1« s:�S -ILY=J�.sA7;'is r.,, -I Slim N %
A6ricia6rM MragernalF.. ;100000 $00600o c 1 ,r,, 1 ' ' ,WO 1 0 - 13.1 r,t , ' .V" 131,-60 N% I_., ' 0.%
TOTAL REVEME 03,671,072 23.770,391 $102,31/ /3160102 83.050,//2 •8110.060 5.09% 8/.136,750 14.173999 1373/9 7.15% 04201300 84.07,736 00011511 31814 83.1110.100 -7/6% 734% S133/.736 - 76/%
Valance p PPre�rmrn6i111?, 0.0278/N4 .1 023324U_ 0.00 004411 1 401114754
BdrYi�u SFOprtu.Ot. -
Y.■Rae 5.4015 ` . 5.7515 - 5./ 1 Of loll - 13125-
Property V.Yr $312,232,900 $351,/,4,516 8344.114130 5943161444 ' J344036,047 M 6143026 337%
TEQUESTA 5-YEAR GENERAL FUND REVENUE FORECAST -
Rt VENU 6 Year FY 96/97 FY 97/98 FY 98/99 FY 99/2000 FY 00/01
Footnotes Percentage Projected Projected Projected Projected Projected
Change Revenue Revenue Revenue Revenue Revenue
Ad Valorem Taxes(Base)
Scenario 1 -1.76% $2,137,663 $2,436,163 $2,583,741 $2,710,943 $2,839,355
- Scenario 2 3.00% $2,208,418 $2,516,798 $2,669,261 $2,800,674 $2,933,335
Scenario 3 0.00% $2,144,095 $2,443,494 $2,591,518 $2,719,101 $2,847,895
Ad Valorem Tax Rate Adjustment
Scenario 1 $305,831 $155,353 $135,360 $136,956 $142,464
• Scenario 2 $235,076 $74,718 $49,840 $47,225 $48,464
Scenario 3 $299,399 $148,022 $127,585 $128,798 $133,920
Total Ad Valorem Revenue
Scenario 1 $2,443,494 $2,591,516 $2,719,101 $2,847,899 $2,981,819
Scenario 2 $2,443,494 $2,591,516 $2,719,101 $2,847,899 $2,981,819
Scenario 3 $2,443,494 $2,591,516 $2,719,101 $2,847,899 $2,981,819
Footnotes:
1) Public Service Taxes-Deduct 121/2%rate Delinquent Ad Valorem Taxes $2,600 $2,600 $2,600 $2,600 $2,600
Increase from 6-year average Pubic Service Taxes (1) 18.73% $518,956 $535,153 $551,855 $569,079 $588,840
2) Inter-Fund Transfer-IBR-stays constant at 3 Inter-Fund Transfer-IBR (2) -67.30% $269,448 $277,531 $285,857 $294,433 $303,266
3) Inter-Fund Tmsfr-Wtr(surcharge) Inter-Fund Transfer-Water 0.00% $0 $0 $0 - $0 . $0
4) Cigarette Tax-stays constant Inter-Fund Tmsfr-Wtr(surcharge) (3) 0.00% $90,000 $90,000 $90,000 $90,000 $90,000
5) Alcoholic Beverage Licenses-stays constant Local Option Gas Tax 55.24% $163,810 $178,891 $195,361 $213,347 $232,989
6) Federal"Cop Fast Program"-reduced licenses&Permits 41.77% $133,060 $142,322 $152,229 $162,826 $174,160
by 25%each year to zero Cigarette Tax (4) -6.13% $14,000 $14,000 $14,000 $14,000 $14,000
7) DCA EAR Grant-one time grant for FY 95/96 State Revenue Sharing 1.00% $130,492 $131,797 $133,115 $134,448 $135,790
8) PBC E-911 Grant-stays constant at 3%• Alcoholic Beverage Licenses (5) -6.67% $7,000 $7,000 $7,000 $7,000 $7,000
9) PBC EMS Grant-stays constant at 3% One-Half Cent Sales Tax 26.71% $271,572 $283,660 $296,286 $309,473 $323,47
10)911 Maintenance Reimbursement-Kept Flre Incentive Pay 0.00% $1,800 $1,800 $1,800 $1,800 $1,800
same to offset expenditure of sang Federal"Cop Fast Program` (6) 0.0% $14,993 $3,748 $0 $0 $0
11)Countywide Registrations-3%increase to DCA EAR Grant (7) 0.00% $0 $0 $0 $0 $0
keep even with anticipated Inflation PBC E-911 Grant (8) 0.00% $5,253 $5,411 $5,573 $5,740 $5,912
12)•Zoning Fees-stays constant PBC EMS Grant (9) 0.00% $1,854 $1,910 $1,987 $2,026 $2,087
13)Map Sales-current sales to keep constant 911 Maintenance Reimbursement (10) 0.00% $3,543 $3,649 $3,758 $3,871 $3,987
with inflation at 3% Countywide Registrations (11) -60.00% $10,300 $10,609 $10,927 $11,255 $11,593
14)Certification,Copying-keep constant- Other intergovermental 0.00% - $0 $0 $0 $0 $0
too much of a fluctuating figure Recycling Reimbursables 0.00% $0 $0 $0 $0 $0
- 15)Building lnspectlon(JiC)-keep constant to Zoning Fees (12) 0.00% $15,000 $15,000 $15,000 $15,000 $15,000
keep up with Inflation at 3% Ma'Sales (13) -50.00% $258 $285 $273 $281 $290
18)Flre-Rescue Service(JIC)-history from 1st Certification,Copying (14) 122.22% $2,000 $2,000 $2,000 $2,000 $2,000
year of contract to current 3% Building Inspectlon(JIC) (15) 166.67% $12,360, $12,730 $13,112 $13,506 $13,911
17)Flre Inspection/Plan Fees-current budget to Fire-Rescue Service(JIC) _ _(1pi__ 0.00% $184,675 $151,327 155,866 $160,541 $165,357
keep up with Inflation at 3% Fire Inspection/Plan Fees (17) 0.00% $18,095 $17,505 $18,030 $18,571 $19,128
18) Site Plan Review Services-stays constant Site Plan Review Services (18) 0.00% $7,500' $7,500 $7,500 $7,500 $7,500
19)Court Fines-current budget-keep constant Municipal Police Academy 0.00% $500 $500 $500 $500 $500
20)Interest(total)based on average interest . Tennis Court Lights -100.00% $0 $0 $0 $0 $0
receipt over last 8 yrs plus anticipated Extra Duty-Contracted Services 0.00% $3,500 $3,500 $3,500 $3,500 $3.500
Inflation of 3% Court Fines (19) -5.00% $38,000 $38,000 $38,000 $38,000 $38,000
21)Miscellaneous(Total)-3%to reflect Inflation Parking Tickets 33.33% $1,056 $1,114 $1,176 $1,241 $1,310
Code Enforcement Fines 0.00% $2,000 $2,000 $2,000 $2,000 $2,000
Interest(Total) (20) -5.33% $63,503 $65,408 $67,371 $69.392 $71,474
impact Fee-Recreation 0.00% SO $0 $0 $0 $0
Impact Fee-Fire-Rescue 0.00% $0 $0 S0 $0 $0
Impact Fee-Police 0.00% $0 $0 $0 $0 $0
Miscellaneous(Total) (21) 203.75% $12,978 $13,367 $13,768 . $14,181 $14,607
Administrative Management Fee 34.96% $154,254 $163,242 $172,755 $182,821 $193,475
TOTAL REVENUE
Scenario 1 $4,578,754 $4,775,055 $4,982,280 $5,198.829 $5,425,142
-Wnarto 2 $4,576,753 $4,775.055 $4,982,280 $5,198,829 $5.425,142
Scenario 3 $4,576,753 54,775,055 $4,982,280 . $5,198,829 $5,425.142
TEQUESTA GENERAL FUND EXPENDITURE HISTORY;FY 1993/1994
FY 1993/1994 Total
EXPENDITURES Personal Services Operating Capital Budget
Variance- Percentage Variance- Percentage Variance- Percentage
Favorable Budget Favorable ,Budget Favorable Budget
Budget Actual (Unfavorable) Change Budget Actual (Unfavorable) Change Budget Actual (Unfavorable) Cie
Legislative - $0 $0 $0 0.00% $19,675 $18,889 $786 1.00% $0 $0 $0 0.00%' $19,675
Executive $187,920 $187,882 $38 19.57% $38,065 $33,027 $5,038 -12.04% $3,165 $0 $0 -2.31% $229,150
Clerk $0 r-;$0 $0 0.00%' $0 $0 $0 0.00%, $0 • $0 , $0 0.00% $0
Finance • $151,700 $151,449 $251 1.40% $34,680 $34,372 $308 0.36% $0 $0 $0 0.00% $186,380
Legal $0 "'$0._-" $0 0.00% $91,500 $91,485 $15 7.11% $0, $0 $0_ 0.00% $91,500
Plannin 8 Zomn $0 $0 $0 0.00% $36,010 $35,555 $455 73:13% $0 $0 $0 0.00% $36,010
General Government $23,945 $17,827 $6,118 -61.50% $111,462 $104,568 $6,894 -0.87% $0 $3,163' ($3,1631 -100.00% $135,407
Police $1,085,815 $1,084,491 ' $1,324 3.72% $115,570 $110,689 $4,881 -10.47% $68,753 $68,624 $129 4.08% $1,270,138
Protective Inspections _ $164,779 $160,864 ' $3,915 3.86% $16,226 $13,984 $2,242 -29.95% $3,225 $2,719 $506 -12.84% $184,230
Emergency&Disaster $0 ; $0 $0 0.00% $4,250 $1,180 $3,070 -32.00% $0 ." $0 $0 0.00% $4,250
PBC Fire-Rescue $0 $0 $0 0.00% $0 $0 $0 -100.00% $0 $0 $0 0.00% $0
Tequesta Fire-Rescue _ $588,765 $576,790 $11,975 0.00% $257,060 $250,204 $6,856 0.00% $60,000 $392,530 ($332,5301 0.00% $905,825
Physical Environment $0 $0 $0• 0.00% $0 $0 $0 -100.00% $0 $0 $0 0.00% $0
Transportation $199,600 $196,694 '" $2,906 0.80% $233,025 $218,321 $14,704 3.13% $22,200 $4,815 $17,385 3.26% $454.825
Human Services $800 $95 $705 -33.33% $1,200 $529 $671 -75.26% . $0 • $0, $0 0.00% $2,000
Culture/Recreation $83,255 $80,194 . ' $3,061 5.42% $50,025 $42,509 $7,516 -6.75% '$6,780 $629 $6,151 -47.97% $140,060
Debt Service $0 $0 $0 0.00% $0 $0 $0 0.00% $0 $56,658 ($56,6581 0.00% $0
$0
TOTAL EXPENDITURES $2,486,579 $2,456,286 $30,293 34.12% $1,008,748 $955,312 $53,436 -35.39% $164,123 $529,138 ($368,1801 -84.54% $3,659,450
c
TEQUESTA GENERAL FUND EXPENDITURE HISTORY;FY 1994/1995
• FY 1994/1995
Total
EXPENDITURES Pentonal..Services Operating Capital Budget
Variance- Percentage Variance- Percentage Variance- Percentage
Favorable Budget Favorable Budget Favorable ,Budget ,
Budget Actual (Unfavorable) Change Budget Actual (Unfavorable) Change Budget Actual (Unfavorable) Change
Legislative $0 $0 $0 0.00% $19,240 $0 -2.21% $0 $0 0.00% $19,240
Executive $204,615 $0 8.88% $16,895 $0 -55.62% $3,165 $0 N/A $224,675
Clerk $0 $0 0.00% $33,280 $0 N/A $0 $0 0.00% $33,280
Finance $155,045 $0 2.21% $35,875 $0 3.45% $3,750 $0 N/A $194,670
Legal $0 $0 0.00% $80,720 $0 -11.76% $0 $0 0.00% $80,720
Planning&Zoning $0 $0 0.00% $29,600 $0 -17.80% $0 $0 0.00% $29,600
General Government $40,460 $0 68.97% $123,340 $0 10.66% $65,190 $0 0.00% $228,990
Police $1,211,225 $0 11.55% $128,310 $0 11.02% $31,430 $0 -54.29% $1,370,965
Protective Inspections $153,705 $0 -6.72% $41,425, $0 155.30% $2,000 S0 =37.98% $197,130
Emergency&Disaster $0 • $01 0.00% - $4,250 $0 0.00% $0 $0 0.00% $4,250
PBC Fire-Rescue $0 $0 0.00% $0 $0 0.00% . $0 $0, 0.00% $0
Tequesta Fire-Rescue $782,525 $0 32.91% $169,205 $0 -34.18% $56,660 $0 -5.57%'$1,008,390l
Physical Environment $0 $0 0.00% $0 $0 0.00% $0 $0 0.00% $0
Transportation $216,325 . ' $0 8.38% $226,000 _ $0 -3.01% $31,130 $0 40.23% $473,455
Human Services $800 $0 0.00% $3,550 ____ $0 195.83% S0 , $0 0.00% $4,350
Culture/Recreation $96,290 $0 15.66% $70,595 $0 41.12% $6,080 $0 -10.32% $172,965
Debt Service $0 $0 0.00% $0 $0 0.00% $56,660 $0 0.00% $56,660
$0
TOTAL EXPENDITMES $2,860,990 $0 15.06% -82,285 -2.62% $256,065 - $0 56.02% $4,099,340
•
TEOUESTA GENERAL FUND EXPENDITURE HISTORY;FY 1995/1996
FY 1995/1996
Total.
EXPENDITURES Personal Services Operating Capital Budget
Variance- Percentage Variance- Percentage Variance- Percentage
_ Favorable Budget Favorable Budget Favorable Budget
Budget Actual (Unfavorable) Change Budget Actual (Unfavorabl Change Budget Actual (Unfavorable'Change ,
Legislative $0 -_ 0.00% $18,780 -2.39% $0 0.00% $18,780
Executive $206,295 0.82% $15,360 -9.09% $2,050 -35.23% $223,705
Clerk $0 0.00% $29,080 -12.62% $0 0.00% $29,080
Finance $158,980 , 2.54% $36,650 2.16% $2,575 -31.33% $198,205
Legal $0 0.00% $86,000 . 6.54% $0 0.00% $86,000
Planning&Zoning $0 0.00% $65,000 119.59%_ $0 , 0.00% $65,000
General Government $46,015 13.73% $108,070 -12.38% $67,215 3.11% $221,300
Police $1,295,740 6.98% $140,865 9.78% $43,169 37.35% $1,479,774
Protective Inspections $119,955 -21.96% $79,000 90.71% $2,000 0.00% $200,955
Emergency&Disaster $0 0.00% $2,240 -47.29% $0 0.00% $2,240
PBC Fire-Rescue $0 0.00% $0 0.00% $0 0.00% $0
Tequesta Fire-Rescue $840,255 7.38%' $130,300 -22.99% $171,585 202.83% $1,142,140
Physical Environment $0 0.00% $0 • 0.00% $0 0.00% $0
Transportation _ $220 405 1.89% $254,250 12.50% $23,000, -26.12% $497,655
Human Services 1800 ' 0.00% $4,050 14.08% $0 0.00% $4,850'
Culture/Recreation $81,335 -15.53% $73,800 4.54% $5,500 -9.54% $160,635
Debt Service $0 0.00% $0 0.00% $56.660 0.00% $56,660
TOTAL EXPENDITURES $2,969,780 $0 $0 3.80% $1,043,445 $0 $0 6.23% $373,754 $0 $0 45.96% $4,386,979
TEQUESTA FIVE-YEAR GENERAL FUND EXPENDITURE FORECAST
EXPENDITURES
6 Year Avg. FY 96/97 FY 97/98 FY 98/99 FY 99/2000 FY 00/01
Percentage Projected Projected Projected Projected Projected
Change Expenditure Expenditure Expenditure Expenditure Expenditure
Legislative (1) -2.95% $19,343 $19,923 $20,521 $21,137 $21,771
Executive (2) 0.74% $230,416 $237,328 $244,448 $251,781 $259,334
Clerk (3) 0.00% $29,952 $30,850 $31,775 $32,728 $33,709
Finance 17.29% $203,917 $209,794 $215,840 $222,060 $228,460
Legal (4) 0.82% $90,300 $94,815 $99,555 $104,532 $109,758
Planning&Zoning (5)247.59% $66,950 $68,958 $71,026 $73,156 $75,350
General Government (6) 17.90% $233,516 $246,406 $260,008 $274,360 $289,505
Police (7) 21.42% $1,539,409 $1,601,447 $1,665,985 $1,733,124 $1,802,969
Protective Inspections (8) -24.98% $211,003 $221,553 $232,631 $244,263 $256,476
Emergency&Disaster (9) -31.91% $2,307 $2,376 $2,447 $2,520 $2,595
PBC Fire-Rescue -100.00% $0 $0 $0 $0 $0
Tequesta Fire-Rescue (10) 0.00% $1,196,620 $1,253,699 $1,313,500 $1,376,154 $1,441,797
Physical Environment (11)-100.00 $0 $0 $0 $0 $0
Transportation (12) 15.89% $522,538 $548,665 $576,099 $604,901 $635,146
. Human Services (13) -5.37% $4,995 $5,144 $5,298 $5,456 $5,619
Culture/Recreation (14) 24.01 $168,827 $177,437 $186,486 $195,997 $205,993
Debt Service Fire-Rescue Ladder Truck Exp (15)0.00% $56,660 $56,660 $56,660 $56,660 $56,660
TOTAL EXPENDITURES 18.33% $4,576,753 $4,775,055 $4,982,279 $5,198,829 $5,425,142
Footnotes:
1) Legislature-Constant of 3%
2) Executive-3%increase
3) Clerk-3%Increase
4) Legal-5%increase
5) Planning&zoning-3%Increase
6) General Government-5.52% Increase
7) Police-4.03%
8) Protective Inspections-5%Increase
9) Emergency&Disaster-3%Increase
•
10)Fire-Rescue-4.77%Increase
11) Physical Environment(garbage)-0%Increase
because this is now part of water fund
12)Transportation-5%increase
13) Human Services-3%increase
14)Culture/Recreation-5.10%Increase
15) Fire-Rescue Ladder Truck Expense
•
•
•
•
•
•
TEQUESTA GENERAL FUND EXPENDITURE HISTORY;FY 1992/1993 •
FY 1992/1993
Total
EXPENDITURES Personal Services Operating Capital Budget
Variance- Percentage Variance- Percentage Variance- Percentage
Favorable Budget Favorable Budget Favorable Budget
Budget Actual (Unfavorable) Change Budget Actual (Unfavorable) Change Budget Actual (Unfavorable) Change
Legislative . $0 $0 $0 0.00% $19,480 $16,365 $3,115 0.00% $0 $0 $0 0.00% $19,480
Executive $158,495 $154,266 $4,229 -0.31% $43,275 $37,413 $5,862 1'.70% $3,240 $3,200 $40 4.52% $205,010
Clerk $0 • $0 $0 0.00% $0, $0 $0 0.00% $0 $0 $0 0.00% $0
Finance $149,610 $149,545 $65 0.97% $34,555 $31,984 $2,571 1.35% $0 $0 $0 -100.00% $184,165
Legal $0 $0 $0 . 0.00% $85,425 $85,411 $14' 1.70% $0 - $0 $0 0.00% .$85,425
Planning&Zoning $0 $0 $0 0.00% $20,800 $17,464 $3,336 -25.18% $0 $0 $0 0.00% $20,800
General Government $62,195 $16,893 $45,302 344.73% $112,440 $104,944 $7,496 7.10% $954,040 $322,064 $631,976 267.08% $1,128,675
Police $1,046,860 $1,025,374 $21,486 2.57% $129,085 $98,789 $30,296 -2.51% $66,055 $62,014 $4,041 -11.62%,$1,242,000
Protective Inspections $158,660 $156,000 $2,660 -14.85% $23,165 $16,376 $6,789 8.15% $3,700 $2,244 $1,456 N/A $185,525
Emergency&Disaster $0 $0 $0 0.00%. $6,250 $1,104 $5,146 4.17% $0 . $0 $0' 0.00% $6,250
PBC Fire-Rescue _ $0 $0 • $0 0.00% $797,410 $797,410 $0 8.63%- $0 $0 $0 0.00%• $797,410
Tequesta Fire-Rescue $0 $0 $0 0.00% $0 $0 $0 0.00% $0 $0 $0 0.00% $0
Physical Environment $0 '$0 $0 0.00% $5,000 $4,594 $406 -54.55% $0 $0 $0 0.00% $5,000
Transportation $198,025 $196,870 $1,155 4.64% $225,950 $220,940 $5,010 9.84% $21,500 $11,100 $10,400 -48.19% $445,475
Human Services $1,200 $75 . $1L125 9.09% 11,650 $516 $4334 0.52% $0 $0 10 0.00% $8,050
Cuuitu re/Recreation $78,975 $76,217 r2,758 13.19% $53,645 $49,829 $3,816 -12.25 k— 13,030 $12,827 �203 88.14% $145,650
Debt Service $0 $0 $0 0.00% $0 $0 $0 0.00% $0' $0 $0' 0.00% $0
$0
TOTAL EXPENDITURES _$1,854,020 $1,775,240 .. $78,780 3.68% $1,561,330 $1,483,139 $78,191 4.83% $1,061,565 $413,449 $648,116 172.92% $4,476,915
•
N,
•
a
TEQUESTA GENERAL FUND EXPENDITURE HISTORY;FY 1991/1992
FY 1991/1992
Total
EXPENDITURES Personal Services Operating Ca•ital Budget
Variance- Percenta!a Variance- Percenta!a Variance- Percen':'e
Favorable Bud a et --Favorable Bud'et --Favorable =11111Budget Actual (Unfavorable) Change Budget Actual (Unfavorable) Change Budget Actual (Unfavorable) Change•
Legislative $0 $0 $0 0.00% $19,480 $17,652 $1,828 3.34% $0 $0 $0 -100.00% $19,480
Executive $158,995 $144,010 $14,985 -11.12% $42,550 $33,768 $8,782 -8.46% $3,100 $3,026 $74 N/A $204,645
Clerk $0 $0 $0 0.00% $0 $0 $0 0.00% $0 $0 $0 0.00% $0
Finance $148 175 $141935 $6,240 10.16% $34,095 $29,290 $4 805 -1.10% $2,730 $2 683 $47 2730.00% $185 000
Legal $0 $0 $0 0.00% $84,000 $83 793 $207 -1.52% $0 $0 $0 0.00% $84 000
Planning&Zoning _ $0 $0 $0 0.00% $27 800 $24,033 $3 767 48.66% $0 $0 $0 0.00% $27 800
General Government $13,985 $11,641 $2,344 1.19% $104,990 $84,833 $20,157 7.74% $259,900 $159,878 $100,022 240.02% $378,875
Police $1,020,670 $962,126 $58,544 -2.52% $132,405 $104,234 $28,171 11.52% $74,740 $68,783 $5,957 41.22% $1,227,815
Protective Inspections $186,330 $169,218 $17,112 -4.81% $21,420 $14,863 $6,557 -22.64% $0 $0 $0 0.00% $207,750
Emergency&Disaster $0 $0 $0 0.00% $6,000 $5,494 $506 659.49% $0 $0 $0 -100.00% $6,000
PBC Fire-Rescue _ $0 $0 $0 0.00% $734,035 $731,507 $2,528 27.90% $0 $0 $0 0.00% 734,035
Tequesta Fire-Rescue _ $0 $0 $0 0.00% $0 $0 $0 0.009'0 $0 $0 $0 0.00% $0
Physical Environment $0 $0 $0 0.00% $11 000 $5 224 $5,776 -24.14% $0 $0 $0 0.00% $11 000
Transportation $189,240 $186,056 $3,184 7.51% $205,715 $202,266 $3,449 -1.00% $41,500 $40,411 $1,089 -9.01% $436,455
Human Services $1,100 $350 $750 -15.38% $4,825 $3,793 $1,032 26.14% $0 $0 $0 0.00% $5,925
Culture/Recreation $69,770 $67,716 .2,054 2.36% $61,135 $56,440 $4,695 5.64% $7,000 $3,394 .3,606 100.00% $137,905
Debt Service _ $0 $0 . $0 0.00% $0 $0 $0 0.00% $0 $6,801
TOTAL EXPENDITURES $1,788,265 $1,683,052 .105,213 -1.50% $1,489,450 $1,397,190 $92,260 14.01% $388,970 $284,976 $103,994 114.34% $3,666,685
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NOTES ON ADDITION/DELETION OF EMPLOYEES:
Administration - 1979 - 1986, consisted of Village Manager, Village Clerk and one (1) Secretary.
April 1986 - Village Clerk and Finance Director was combined into one (1) position.
1986/1987 - Maintenance Dept.Superintendent and Parks Superintendent were combined into one (1) position;director of Public works
& Recreation.
1987/1988 - Admin. Asst. to the Village Manager position established.
One (1) additional Administrative Secretary position established.
One (1) additional Water Service Technician position established.
1988/1989 - Finance Clerk position established.
Police Captain position eliminated.
Two (2) additional Plant Operator positions established in Water Department.
1989/1990 - Secretary position established in Police Department.
One (1) additional Water Treatment Plant Operator position established.
Deputy Building Official position established.
One (1) additional Water Service Technician position established.
Director of Public Safety position established July 1990.
1991/1992 - Director of Public Safety position eliminated. Police officer complement reduced by one by transferring Detective to Road
Patrol duty.
Building Inspector position being eliminated January 1992.
Reorganization of Administration and Finance to reduce complement by one.
1992/1993 - Fire Rescue Department hired fourteen (14) firefighters (Total +14)
1993/1994 - Administration hired one Administrative Secretary whose salary is prorated to Manager's Office and Fire Rescue. Water
Department added one (1) employee at the Water Treatment Plant. (Total +2)
1994/1995 - Police Department increased staff by one (1) for Code Enforcement Division. Building Department decreased staff by one
(-1) Assistant Building Official (Part time employee began this year along with one (1) contractual service secretary.) Fire
Rescue increased staff by hiring three (3) paramedics (Total +3)
Addition/Deletion of Employees
Page 2 -
1995/1996 - Police Department transferred one Patrol Sgt. to Administration and hired one (1) additional Patrolman. Water
Department increased staff at the Water Treatment Plan by hiring one (1) Treatment Operator Trainee. (Total +2).
BCK/mk
March 22, 1996