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Home My WebLink AboutDocumentation_Regular_Tab 9A_4/7/1993 • _ , iff.A . ....., ,_ �� VILLAGE OF TEQUESTA Post Office Box 3273 • 357 Tequesta Drive �;• Tequesta,Florida 33469-0273 • (407)575-6200 (+t- . J.;. Fax: (407)575-6203 0 , ch cous MEMORANDUM: TO: Village Council FROM: Thomas G. Bradford, Village Manager iy, DATE: April 1, 1993 SUBJECT: Resolution No. 7-92/93 — Providing for Amendments to the Village Budgets; Agenda Item y The attached Resolution amends the Village budgets to accomplish the following: 1) Start-up costs for the Tequesta Fire Department for the remainder of this fiscal year, having estimated total expenditures in the amount of $344,590 and revenues of $1,320, for a net expenditure of $343, 270 . These funds are being provided from the Undesignated Fund Balance of the General Fund. - 2) Funds in the amount of $175, 825 for Capital Improvements to Tequesta Park, consisting of: a) New Ball Field Lights b) New. Automated Irrigation System 3) The Capital Improvement Fund is being amended by deleting the allocation for the sidewalk from Willow Road to Village Hall, in the amount of $30,000, funding for which came from Recreational Impact Fees, and transferring the same to the contemplated Constitution Park Project. Funding for Constitution Park will rise from $67,000 to $97,000. The sidewalk can be delayed in light of the Library construction timetable. 4) Pursuant to the direction of the Village external auditors, a portion of Undesignated Fund Balance must now become "Designated" to account for a portion of the Village's accrued- liabilities by virtue of employee accrued sick leave and vacation leave. Recycled Paper 7 MEMO: Village Council Page 2- This amounts to an allocation of $44, 300 . This allocation requirement is similar to that being mandated by accounting standards in both the private and public sectors nationwide. . 5) General Fund Balance revised upward to reflect audited figures . 6) Capital Improvement Fund Balance revised upward to reflect audited figures . It is recommended that the Village Council adopt Resolution No. 7- 92/93 in order to accomplish the items referenced herein. TGB/krb Attachments VILLAGE OF TEQUESTA Post Office Box 3273 • 357 Tequesta Drive Tequesta,Florida 33469-0273 • (407)575-6200 Fax: (407)575-6203 tPe MEMORANDUM TO : Thomas G. Bradford, Village Manage FROM: Bill Kascavelis, Director of F nance DATE: April 2, 1993 SUBJECT: Village Budget Amendment; Village Council Meeting April 7, 1993 Attached is "Exhibit A" Village of Tequesta Budget which incorporates the following revisions: General Fund o Revenues increased $1,320 for Reimbursement Fire Incentive pay. o Fund Balance 10/1/92, revised per audited financial statement o General Government, Transfers to Capital Improvement Fund increased $175, 825 for Tequesta Park Improvements o General Government, expenditures increased $44,300 for accrued compensated absences (Current Liability) o Public Safety expenditures increased $344,590 for Fire/Rescue start up costs Capital Improvement Fund o Revenues increased $175,825, Transfer from General Fund for Tequesta Park Improvements • Recycled Paper I Memorandum: Thomas G. Bradford RE: Village Budget Amendment; April 7, 1993 April 2, 1993 Page 2 - o Transfer of appropriations $30, 000 from Pathway - Willow Road to Seabrook 'Road to Constitution Park Improvements o Fund Balance 10/1/92, revised per audited financial • statement If you have any questions, please notify me accordingly. Respectfully submitted, • BCK/mk Enclosures • 1 r RESOLUTION NO. 7 - 92/93 • A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, PROVIDING FOR AMENDMENTS TO THE VILLAGE BUDGETS ADOPTED FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 1992. WHEREAS, it was necessary for the Village of Tequesta to adopt budgets for the fiscal year commencing October 1, 1992; and WHEREAS, the Village Council of the Village of Tequesta, Florida, deems it necessary and appropriate to amend said budgets to provide appropriations adequate for the authorization of expenditures necessary for conducting Village operations for the fiscal year ending September 30, 1993. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS: Section 1. That the General Fund and Capital Improvement Fund fiscal year budgets commencing October 1, 1992, be and are hereby amended and adopted pursuant to Exhibit "A", attached and made a part of this Resolution. Section 2. The Village Manager is hereby authorized to execute "intra-fund" transfers within the line item appropriations of individual Village fund budgets, as he deems necessary, throughout the fiscal year, to enable continuity of municipal operations. THE FOREGOING RESOLUTION WAS OFFERED by Councilmember who moved its adoption. The motion was seconded by Councilmember , and upon being put to a vote, the vote was as follows: FOR ADOPTION AGAINST ADOPTION The Mayor thereupon declared the Resolution duly passed and adopted this day of April, A.D., 1993. • MAYOR OF TEQUESTA Ron T. Mackail • ATTEST: Joann Manganiello Village Clerk ' T VILLAGE OF TEQUESTA BUDGET FISCAL YEAR 1 9 9 2 / 9 3 EXHIBIT " A " Rev. 4/7/93 1 VILLAGE OF TEQUESTA BUDGETS FISCAL YEAR 1992/1993 TENTATIVE PROPOSED MILLAGE RATE 5 . 9000 ROLLED-BACK MILLAGE RATE 5 . 9024 PRIOR YEAR MILLAGE RATE 5. 7515 PROPOSED MILLAGE RATE DECREASE UNDER THE PRIOR YEAR ROLLED-BACK RATE ( . 04%) PROPOSED MILLAGE RATE INCREASE OVER THE PRIOR YEAR MILLAGE RATE 2 . 58% • *** BUDGET HEARING SCHEDULE FIRST PUBLIC HEARING THURSDAY , SEPTEMBER 10 , 1992 7 :00 P.M. , VILLAGE HALL SECOND AND FINAL PUBLIC HEARING THURSDAY, SEPTEMBER 24, 1992 7 :00 P.M. , VILLAGE HALL VILLAGE OF TEQUESTA, FLORIDA BUDGETS FISCAL YEAR 1992/1993 TABLE OF CONTENTS PAGE GENERAL FUND General Fund Revenues GFR 1-3 • General Fund Expenditures GFE 1-14 IMPROVEMENT BOND REVENUE FUND Revenues and Expenditures IBRF-1 IMPROVEMENT BOND REVENUE SINKING FUND Revenues and Expenditures IBRSF-1 • CAPITAL IMPROVEMENT FUND Revenues and Expenditures CIF-1-2 • WATER DEPARTMENT ENTERPRISE FUND INTERNAL FUNDS REVENUE FUND Revenues and Distribution of Revenues WDR-1 Operation and Maintenance Fund Expenditures Pumping and Storage Division WDE 1-2 Distribution Division WDE 2 Administration &, Office Division WDE 2-3 Sinking Fund Debt Service Expenditures WDE 4 Capital Improvement Projects WDE 4 LAW ENFORCEMENT TRUST FUND Revenues and Expenditures LETF 1 VILLAGE OF -TEQUESTA GENERAL FUND BUDGET 1992-1993 • • SOURCE OF REVENUE GENERAL FUND TAXES Current Ad Valorem $1 , 970 , 200 Delinquent Ad Valorem 1,500 TOTAL $1,971;700 LICENSES, PERMITS & FEES Building Permits $ 105 ,000 Other Fees-Building Department 2 ,335 Water Protection/Construction Fees 2 , 200 Alarm Permits 1,000 Special Truck Permits 1, 295 TOTAL $ 111,830 STATE SHARED REVENUES . GENERAL GOVERNMENT Cigarette Tax $ 12 , 800 Alcoholic Beverage Licenses 7 ,000 Local Government Half-Cent Sales Tax 208 ,000 TOTAL $ 227 ,800 • PUBLIC SAFETY Reimbursement Fire Incentive Pay, $ 1 , 320 TOTAL. $ 1,320 TRANSPORTATION Local Option Gas Tax ( .06 cents) $ 107 ,000 TOTAL $ 107,000 PHYSICAL ENVIRONMENT Recycling Reimbursements $ 5 ,000 . TOTAL $ 5,000 • GFR-1 • 1 �. SHARED REVENUES OTHER LOCAL UNITS County-Wide Registrations $ 27 ,000 PBC 911 Maintenance Reimbursement 3 , 000 TOTAL $ 30 ,000 CHARGES FOR SERVICES GENERAL GOVERNMENT Zoning Fees $ 11 , 200 Sale of Maps and Publications 450 Certifications and Copies 850 TOTAL $ 12,500 PUBLIC SAFETY Building Inspection Service $ 8 ,000 Municipal Police Academy 2,000 Extra Duty Contractural Services 6,000 TOTAL $ 16,000 CULTURE & RECREATION Parks and Recreation $ 2 ,000 Public Works Service to Jupiter Inlet Colony 0 TOTAL $ 2,000 FINES AND FORFEITURES Court Fines $ 30 ,000 Parking Ticket Fees 1,000 Code Enforcement Fines 3,750 • TOTAL $ 34,750 MISCELLANEOUS REVENUES, Interest Earnings $ 52,020 Other Miscellaneous Revenue 20,250 Police Department Sales (Abandoned Bicycles , etc . ) 1,000 TOTAL • $ 73;270 GFR-2 • t ; NON-GOVERNMENTAL Inter-Fund Transfers Improvement Bond Revenue Fund $ 825 ,000 TOTAL $ 825,000 INTRA-GOVERNMENTAL SERVICES Administrative Management (Water Department) $ 121 , 900 TOTAL REVENUES $3,540,070 FUND BALANCE 10/01/92 $1,285,121 TOTAL REVENUES AND FUND BALANCE $4,825,191 • GFR-3 EXPENDITURES GENERAL GOVERNMENT LEGISLATIVE COUNCIL OPERATING EXPENSES Travel and Per Diem $ 14 ,000 Miscellaneous 500 Books , Publications and Dues 4, 980 TOTAL $ 19,480 DEPARTMENT TOTAL $ 19,480 EXECUTIVE VILLAGE MANAGER PERSONAL SERVICE Salaries and Wages $ 108 ,000 FICA Taxes 8,265 Retirement Contributions 20 , 900 Life and Health Insurance 20 ,530 Worker' s Compensation Insurance 800 Deferred Compensation Retirement Plan 3,450 TOTAL $ 161,945 OPERATING EXPENSES Travel and Per Diem $ 8 , 900 Office Machine Maintenance 3, 670 Printing & Binding 500 Miscellaneous 300 Office Supplies 2 ,775 Miscellaneous Equipment 500 Books , Publications and Dues 1,800 Personnel Training 400 TOTAL $ 18 ,845 DEPARTMENT TOTAL $ 180 ,790 GFE-1 CLERK RECORDS MANAGEMENT and ELECTIONS OPERATING EXPENSES Codification $ 1 ,500 Recording Secretary Service 11 ,525 Election Expense 2 , 600 Legal Advertising 7 ,000 Storage Rental 1, 600 TOTAL 1 $ 24,225 DEPARTMENT TOTAL $ 24,225 ADMINISTRATIVE FINANCIAL ADMINISTRATION PERSONAL SERVICE Salaries and Wages $ 105 , 420 FICA Taxes 8 ,065 Retirement Contributions 18,715 Life and Health Insurance 17 ,350 Worker' s Compensation Insurance 740 TOTAL $ 150 ,290 OPERATING EXPENSES Accounting and Auditing Service 19,000 Computer Program Services 2 ,500 Travel and Per Diem 1 ,750 ) Office Machine Maintenance 4,500 Miscellaneous 375 Office Supplies 4,500 Miscellaneous Equipment 500 Books , Publications and Dues 450 Personal Training $ 300 • TOTAL • $ 33,875 DEPARTMENT TOTAL $ 184,165 • GFE-2 LEGAL COUNSEL OPERATING EXPENSES Legal Services $ 76, 875 DEPARTMENT TOTAL $ 76,875 COMPREHENSIVE PLANNING AND ZONING OPERATING EXPENSES PLANNING SERVICES Site Plan Review $ 3 ,000 Miscellaneous Planning Service 23 ,800 Mapping Service 1, 500 Printing and Binding 500 • DEPARTMENT TOTAL $ 28,800 OTHER GENERAL GOVERNMENT GENERAL GOVERNMENT ADMINISTRATION PERSONAL SERVICES Part-Time Secretarial $ 11,000 Compensated Absenses (Current Liability) - 44,300 FICA Taxes 845 Health & Life Insurance 8,850 Unemployment Compensation Insurance 1,000 Employee Recognition 'Program 2 , 600 Employee Assistance Program 1,400 Employee Reimbursement Program 1,000 TOTAL $ 70,995 • GFE-3 • OPERATING EXPENSES Computer Program Services $ 1 , 500 Travel and Per Diem 650 Communication Service 4 ,000 Transportation and Postage 6 ,200 Utility Services 8 ,000 Equipment Leases . 12,020 Fire Hydrant Rents 13 ,300 General Insurance 26,250 Building Maintenance 14, 300 Printing & Binding 500 Miscellaneous' 2 , 625 Village Newsletter 15 ,000 North County Education Contr. 5 ,000 Office Supplies 4,000 Miscellaneous Equipment 500 Books , Publications and Dues 2,075 TOTAL . $ 115,920 • • CAPITAL OUTLAY Office Machines and Equipment $ 1 ,750 TOTAL $ 1,750 NON-GOVERNMENTAL INTER-FUND TRANSFERS Capital Improvement Fund $ 275,825 TOTAL $ 275,825 DEPARTMENT TOTAL $ 420,190 TOTAL GENERAL GOVERNMENT $ 978,825 GFE-4 J 1 PUBLIC SAFETY LAW ENFORCEMENT POLICE DEPARTMENT ADMINISTRATIVE DIVISION PERSONAL SERVICE Salaries and Wages -$ 129,000 • FICA Taxes 9 , 900 Retirement Contributions 32 ,000 Life and Health Insurance 17 ,300 Worker's Compensation Insurance 6, 500 Employee. Physicals and Psychiatric 6,710 TOTAL $ 201,410 OPERATING EXPENSES Extra Duty Contract Services $ 6 , 000 Travel and Per Diem 2 , 250 Communication Service 2 , 405 Equipment Leases 150 Office Machine Maintenance 1 , 520 Insurance 22 , 450 General Maintenance 200 Vehicle Maintenance 1,560 Printing and Binding 550 Miscellaneous 1 ,350 Office Supplies 1 , 100 Gas and Oil 1 , 200 Uniforms and Equipment 1 , 900 Miscellaneous Equipment 1 ,175 Video Supplies 50 Books , Publications and Dues 675 Personnel Training 2 ,800 Contingencies 33,385 TOTAL $ 80 ,720 DIVISION TOTAL $ 282,130 GFE-5 COMMUNICATION DIVISION PERSONAL SERVICE Salaries and Wages $ 84 ,000 Overtime Wages 5,000 FICA Taxes 6, 900 Retirement Contributions 16,000 Life and Health Insurance 20 , 300 Worker's Compensation Insurance 650 TOTAL $ 132 ,850 OPERATING EXPENSES Travel and Per Diem $ 200 Communication Service 2 , 400 Office Machine Maintenance 1 , 300 Communication Equipment Maintenance 8 , 850 Printing and Binding 50 Miscellaneous 300 Office Supplies 350 Uniforms and Equipment 2 ,300 Miscellaneous Equipment 750 Books/Publications and Dues 280 Personnel Training 400 TOTAL $ 17,180 CAPITAL OUTLAY Machinery and Equipment $ 22 , 700 TOTAL $ 22,700 DIVISION TOTAL $ 172,730 INVESTIGATIVE SERVICES DIVISION PERSONAL SERVICE Salaries and Wages $ 39, 690 Overtime Wages 2,000 FICA Taxes 3,050 Retirement Contributions 11,000 Life and Health Insurance 7 ,000 Worker's Compensation Insurance 2,800 TOTAL $ 65,540 GFE-6 OPERATING EXPENSES Travel and Per Diem $ 600 Communication Service 725 Equipment Leases 300 Office Machine Maintenance 510 Vehicle Maintenance 900 Printing and Binding 100 Miscellaneous 600 Office Supplies 550 Gas and Oil 1 ,000 Uniforms and Equipment 975 Miscellaneous Equipment 150 Video Supplies 555 Books , Publications and Dues 550 Personnel Training 1, 175 TOTAL $ 8, 690 DIVISION TOTAL $ 74,230 PATROL DIVISION PERSONAL SERVICES Salaries and Wages $ 373 ,275 Overtime Wages • 32 ,000 FICA Taxes 31 ,000 Retirement Contributions 112 ,000 Life and Health Insurance 62 ,000 Worker' s Compensation Insurance 26,750 TOTAL $ 637 ,025 OPERATING EXPENSES Travel and Per Diem $ 1 , 700 Communication Service 825 Office Machine Maintenance 670 General Maintenance 1 ,750 Vehicle Maintenance 11 ,000 Printing and Binding 750 Miscellaneous 1,700 Office Supplies 850 Gas and Oil 20,000 Uniforms and Equipment 9,080 Miscellaneous Equipment 2 ,700 Video Supplies 1,010 Books , Publications and Dues 385 Personnel Training 6,300 TOTAL $ 58,720 GFE-7 CAPITAL OUTLAY Machinery and Equipment $ 23 , 515 TOTAL , $ 23,515 DIVISION TOTAL $ 719,260 DEPARTMENT TOTAL $1,248 ,350 PROTECTIVE INSPECTIONS BUILDING DEPARTMENT ADMINISTRATIVE DIVISION • PERSONAL SERVICE Salaries and Wages $ 76, 950 FICA Taxes 5 , 615 Retirement Contributions 13 ,025 Life and Health Insurance 10 ,525 Worker 's Compensation Insurance 550 TOTAL $ 106, 665 OPERATING EXPENSES Computer Program Services $ 500 Legal Advertising 4,000 • Travel and Per Diem 4,000 Communication Service 2 ,360 Office Machine Maintenance 1,000 Printing and Binding 1,200 Miscellaneous 200 Office Supplies • 1 ,000 Miscellaneous Equipment 1,000 Microfilm Ser/Supplies 600 Books , Publications and Dues 600 Personnel Training 1,000 TOTAL $ 17,460 CAPITAL OUTLAY Machinery and Equipment $ 2 , 900 TOTAL $ 2, 900 DIVISION TOTAL $ 127 ,025 • GFE-8 INSPECTION AND COMPLIANCE DIVISION PERSONAL SERVICE Salaries and Wages $ 35 ,500 FICA Taxes 2,725 Retirement Contributions 6,350 Life and Health Insurance 3,550 Workers Comp. Insurance 4,025 TOTAL $ 52,150 OPERATING EXPENSES Travel and Per Diem $ 200 Insurance 1, 900 Vehicle Maintenance 1, 500 Miscellaneous 400 Office Supplies 200 Gas and Oil 600 Miscellaneous Equipment 750 TOTAL $ 5,550 CAPITAL OUTLAY Machinery. and Equipment $ 800 TOTAL $ 800 DIVISION TOTAL $ 58,500 DEPARTMENT TOTAL $ 185,525 CIVIL PREPAREDNESS EMERGENCY AND DISASTER RELIEF OPERATING EXPENSES Civil Defense $ 1, 250 Disaster Relief 5,000 TOTAL $ 6,250 DIVISION TOTAL $ 6,250 DEPARTMENT TOTAL $ 6,250 1 • GFE-9 • • FIRE/RESCUE SERVICE PERSONAL SERVICES • Salaries and Wages $ 119 ,090 Overtime Wages 9,595 FICA Taxes 9, 845 Retirement Contributions 16,240 Life and Health Insurance 8 , 365 Worker's Compensation Insurance 10 , 285 Employee Physicals 1, 310 TOTAL $ 174,730 OPERATING EXPENSES Legal Service $ 3 , 600 Secretarial Service 9,700 Travel and Per Diem 0 Communication Service 10 ,305 . Utility Service 1 ,750 Equipment Leases 60 Office Machine Maintenance 0 Insurance 6, 385 Building Maintenance 1 , 250 General Maintenance 500 Vehicle Maintenance 2 , 370. Communication Maintenance 1,225 Printing and Binding 410 Miscellaneous 7 , 500 Office Supplies 1 , 900 Medical Supplies 400 Gas and Oil 1, 500 Uniforms and Equipment 3 , 495 Miscellaneous Equipment 1 , 250 Books , Publications and Dues 1,035 Personnel .Training 10 ,740 Licenses & Permits 1,000 TOTAL $ 66,375 • CAPITAL OUTLAY Machinery & Equipment $ 103, 485 TOTAL $ 103,485 DIVISION TOTAL .$ 344,590 GFE-10 • MULTI-SERVICE 'TAXING UNIT FIRE PROTECTION AND EMERGENCY MEDICAL SERVICE OPERATING EXPENSES Fire Rescue Service $ 797 , 410 DIVISION TOTAL $ 797 , 410 DEPARTMENT TOTAL $1,142,000 TOTAL PUBLIC SAFETY $2 ,582 ,125 • GFE-11 • PHYSICAL ENVIRONMENT GARBAGE/SOLID WASTE DISPOSAL OPERATING EXPENSES Uniforms and Equipment $ 5•,000 DEPARTMENT TOTAL $ 5,000 TRANSPORTATION PUBLIC WORKS DEPARTMENT PUBLIC WORKS DIVISION PERSONAL SERVICE_ Salaries and Wages $ 129,575 Overtime Wages 750 FICA Taxes 9, 925 Retirement Contributions 23,000 Life and Health Insurance 28 , 500 Worker' s Compensation Insurance 10 ,200 TOTAL $ 201,950 OPERATING EXPENSES Engineering Services $ 30 ,000 Contractural Services 56,000 Travel and Per Diem 2 ,700 Communication Service 1,300 Utility Services 33 ,000 Street Lighting 24,000 FEC Lease 1,425 Insurance 12,500 General Maintenance 31,500 Vehicle Maintenance 2,000 Drainage Maintenance . 8 ,0.00 Pathway Maintenance 3,000 Miscellaneous 1,000 Gas and Oil 1,600 Small Tools and Equipment 1,000 Uniforms and Equipment ' 1,700 Miscellaneous Equipment 2,000 Road Materials and Supplies 2,000 Road Signs 3,500 Books , Publications and Dues 300 TOTAL $ 218,525 GFE-12 • • CAPITAL OUTLAY Machinery and Equipment $ 10 ,000 Steetscape Trees 15,000 TOTAL $ 25,000 DIVISION TOTAL $ 445,475 HEALTH SERVICES MOSQUITO CONTROL PERSONAL SERVICE Salaries and Wages $ 1, 200 TOTAL $ 1,200 OPERATING EXPENSES Machinery and Equipment Maintenance $ 250 Miscellaneous 50 Insecticides 4 ,000 Mosquito Testing Supplies 50 Personnel Training 500 TOTAL $ 4,850 DIVISION TOTAL $ 6,050 DEPARTMENT TOTAL $ 451,525 CULTURE AND RECREATION PARK AND RECREATION DEPARTMENT FACILITIES MAINTENANCE DIVISION PERSONAL SERVICE Salaries and Wages $ 53 ,700 FICA Taxes 4,125 Retirement Contributions 9,550 Life and Health Insurance 3,800 Worker's Compensation Insurance 2,475 TOTAL $ 73, 650 • GFE-13 • OPERATING EXPENSES Contractural Services $ 4 , 900 Travel and Per Diem 1 , 400 Communication Service 400 Utility Service 12 ,500 Insurance 1 , 575 General Maintenance 16,000 Vehicle Maintenance 300 Field Maintenance 5,000 Miscellaneous 500 Office Supplies 100 Gas and Oil 300 Small Tools and Equipment 600 Book, Publications and Dues 275 TOTAL $ 43,850 CAPITAL OUTLAY Machinery and Equipment $ 2 , 500 Playground and Park Equipment 5,000 TOTAL $ 7 ,500 DIVISION TOTAL $ 125,000 - • •. YOUTH PROGRAMS DIVISION GRANTS AND AIDS Aid to Community Organization (JTAA) $ 7 ,000 Aid to Other Gov't. Org . (Jupiter Fire Works) 7 , 650 TOTAL $ 14, 650 OPERATING EXPENSES Recreation Contracts (Summer Employees) $ 6,000 TOTAL $ 6,000 DIVISION TOTAL $ 20,650 . DEPARTMENT TOTAL $ 145, 650 TOTAL GENERAL" FUND EXPENDITURES $4,158,125 FUND BALANCE 9/30/93 $ 667,066 TOTAL EXPENDITURES AND FUND BALANCE $4,825,191 GFE-14 • IMPROVEMENT BOND REVENUE FUND REVENUE FRANCHISE FEES Electricity $ 255 ,000 Telephone 10 ,000 Gas 0 Cable T.V . 30,000 TOTAL $ 295,000 UTILITY SERVICE TAX Electricity $ 280 ,000 Telephone 48,000 Water 70 ,000 Propane 8,000 TOTAL $ 406,000 OTHER REVENUES Village Occupational Licenses $ 72 ,000 State Revenue Sharing 120 ,000 TOTAL $ 192,000 TOTAL REVENUES $ 893,000 FUND BALANCE 10/01/92 $ 37,145 TOTAL REVENUES AND FUND BALANCE $ 930,145 EXPENDITURES NON-GOVERNMENTAL INTER-FUND TRANSFERS TO General Fund $ 825,000 I .B .R. Sinking Fund 80 ,000 TOTAL EXPENDITURES $ 905,000 FUND BALANCE 9/30/93 $ 25,145 TOTAL EXPENDITURES AND FUND BALANCE $ 930,145 IBRF-1 I .B.R. SINKING FUND REVENUE MISCELLANEOUS Interest on Investments $ 6 , 000 NON-GOVERNMENTAL INTER-FUND TRANSFERS FROM Improvement Bond Revenue Fund $ 80,000 TOTAL REVENUE $ 86,000 FUND BALANCE 10/01/92 $ 24, 603 TOTAL REVENUE AND FUND BALANCE $ 110, 603 EXPENDITURES DEBT SERVICE Bond Principle (79 Series) $ 35 ,000 Bond Interest 51,660 Other Debt Service Expenses - 775 TOTAL EXPENDITURES $ 87 ,435 FUND BALANCE 9/30/93 $ 23,168 TOTAL EXPENDITURES AND FUND BALANCE $ 110 , 603 • IBRSF-1 • CAPITAL IMPROVEMENT FUND REVENUES INTER-GOVERNMENTAL Interest Income $ 5 ,000 Debt Proceeds 600 ,800 NON-GOVERNMENTAL INTER-FUND TRANSFERS FROM General Fund 275 ,825 Water Enterprise Fund 65,000 Recreation Impact Fees 97 ,000 TOTAL REVENUE $1,043, 625 FUND BALANCE 10/01/92 $ 117 ,535 TOTAL REVENUE AND FUND BALANCE $1,161,160 EXPENDITURES . CAPITAL OUTLAY IMPROVEMENT PROJECTS TRANSPORTATION ROAD AND STREET IMPROVEMENTS • FEC Immprovements $ 2 ,500 U.S. Highway One/Waterway Improvements 14,500 Country Club Dr. Pedestrian Crossing 10 ,000 Cypress Drive Drainage 46, 200 Tequesta Drive West Paving 60 ,500 Sign County Road 707 15, 900 Gallery Square North ROW Improvement 10 ,000 Village Hall Roof 28,000 Tequesta Drive/Seabrook Intersection 17 ,000 Dover 'Ditch Improvement 425,000 Tequesta Drive Impr. Proj . c/o Encumbrances 25,000 U.S. Highway One Medians c/o Encumbrances 6,145 TOTAL $ 660,745 CIF-1 r + • RECREATION IMPROVEMENTS Tequesta Park Irrigation & Light Improvement $ 175 , 825 Tennis Court Resurfacing 11 ,500 Constitution Park and Parking Lot 97 ,000 TOTAL $ 284,325 TOTAL EXPENDITURES $ 945,070 FUND BALANCE 9/30/93 $ 216,090 TOTAL EXPENDITURES AND FUND BALANCE $1,161,160 • • CIF-2 , WATER DEPARTMENT ENTERPRISE FUND REVENUE FUND • REVENUE OPERATING REVENUE Water Sales $2 ,300,000 Connection Charges 10 ,000 Fire Hydrant Rents 13,300 Other Income 1 .000 TOTAL $2.324.300 • NON-OPERATING REVENUE • Interest Earned on Investments $ ' 100.000 TOTAL REVENUE $2.424,300 DISTRIBUTION OF REVENUES INTRA-FUND Operation and Maintenance Fund $1 ,796,925 Sinking Fund 191 ,740 Bond Amortization Account (2007 Bonds) 145,000 Renewal and Replacement Fund 180 ,500 Retained Earnings Account 45.135 TOTAL $2.359.300 • • INTER-FUND TRANSFERS General Fund $ 65,000 TOTAL DISTRIBUTION OF REVENUES $2,424.300 REVENUES REFUSE AND RECYCLING SERVICES Garbage/Refuse and Recycling Charges $ 292.825 TOTAL $ 292.825 • • WDR-1 • EXPENDITURES OPERATION AND MAINTENANCE FUND PUMPING AND STORAGE DIVISION PERSONAL SERVICE Salaries and Wages $ 98 ,715 Overtime Wages 4 ,000 Cert . Incentive Pay 3,250 FICA Taxes 8 ,000 Retirement Contributions 18 ,750 Life and Health Insurance 17 , 100 Worker's Compensation Insurance 5.600 • TOTAL $ 155.415 • OPERATING EXPENSES Water Monitoring Service $ 8,400 Water Analysis and Sampling 8 ,300 Communication Service 2,220 Utility Service 88 ,800 Insurance 20,500 Vehicle Maintenance 1 , 125 Building Maintenance 5,000 Well Abandonment 3 ,000 Water Storage Tank Maintenance 5,000 Water System Maintenance 30 ,000 Water System Redevelopment 30,000 Miscellaneous 1 ,000 Office Supplies 350 Gas and Oil 1 ,700 Water Purchased 750,000 Chemicals 37 ,000 Laboratory Supplies 3,000 Small Tools and Equipment 1 ,000 Diesel Fuel 1 ,200 Uniforms and Equipment 1 .275 TOTAL $ 998 .870 DIVISION TOTAL $1 .154 .285 WDE-1 1 w 4 DISTRIBUTION DIVISION PERSONAL SERVICE Salaries and Wages $ 125 ,635 Overtime Wages 3 ,500 Cert . Incentive Pay 3,415 FICA Taxes 10 , 140 Retirement Contributions 23,530 Life and Health. Insurance 35 , 105 Worker's Compensation Insurance 7,955 TOTAL $ 209,280 OPERATING EXPENSES Insurance $ 8,455 Vehicle Maintenance 5 ,000 Water System Maintenance ie,000 Connection Charges - 5 ,000 . Miscellaneous 300 Gas and Oil 3 ,800 Small Tools 500 Diesel Fuel 300 Uniforms and Equipment 1 ,225 TOTAL $ 42,780 DIVISION TOTAL $ 252,060 • • ADMINISTRATION AND OFFICE DIVISION PERSONAL SERVICE Salaries and Wages $ 96,250 FICA Taxes 7 ,365 Retirement Contributions 17,100 Life and Health Insurance 21 ,000 Worker's Compensation Insurance 675 Unemployment Compensation Insurance 1 ,000 • Employee Recognition Program 900 Employee Assistance Program 500 Employee Education Reimbursement 1 .000 TOTAL $ 145,790 • WDE-2 4. .► OPERATING EXPENSES Personnel Services $ 2,000 Legal Services 11 ,275 Engineering Services 25 ,000 Accounting and Auditing Services 21 ,000 Computer Programing Services 6,000 Mapping Service 1 ,000 Travel and Per Diem 4 ,600 Communication Service 2 ,730 Transportation and Postage 10 ,000 Utility Service 8 ,400 FEC Lease 1 ,760 Equipment Leases 3 ,900 Office Machine Maintenance 6 ,500 Insurance ' 2 ,000 Building Facility Maintenance 3,500 Miscellaneous 300 License and Fees • 0 1 ,750 Administrative Management 121 ,900 Office Supplies 6 ,175 Miscellaneous Equipment 1 ,000 Books , Publications and Dues 2,000 Personnel Training 2 ,000 TOTAL $ 244 .790 J DIVISION TOTALS $ 390.580 • TOTAL OPERATING EXPENSES $1 .796 ,925 REFUSE AND RECYCLING SERVICES Legal Advertising $ 800 Recycling Service Fees 41 ,735 Garbage/Refuse Collection Service Fees 250 ,290 Yard Waste Service $ 17 ,320 TOTAL $ 310,145 • • WDE-3 • REVENUE FUND DEBT SERVICE '85 SERIES REFUNDINS BONDS DEBT SERVICE EXPENSE Bond Principal $ 110,000 Bond Interest 78 ,740 Other Debt Service Expenses 3,000 Bond Amortization (2007 Year Bond) 145 ,000 TOTAL $ 336.740 NON—GOVERNMENTAL INTER—FUND TRANSFERS TRANSFERS TO: General Fund $ 0 Capital Improvement Fund 65 .000 TOTAL $ 65.000 TOTAL OPERATING, DEBT SERVICE & NON—GOVERNMENTAL, EXPENSES $2.198.665 CAPITAL OUTLAY SYSTEM IMPROVEMENTS RENEWAL AND REPLACEMENT FUND Equipment Replacement $ 180 .500 TOTAL $ 180.500 CAPITAL IMPROVEMENT FUND • Machinery and Equipment $ 13,000 Tequesta Drive W/Main Relocation 30 ,000 LE Park/Heritage Oaks Loop 40,000 Jupiter Interconnect 4 ,000 TOTAL $ 87.000 RETAINED EARNINGS ACCOUNT Hydro Pheumatic Tank $ 75,000 1000 Gallon Diesel Tank 30,000 Well #8R Improvement Project 8,000 Well #24 Improvement Project 289 ,290 W/Crossing #25, 26 and 27 1 ,249,065 Water Treatment Plant Landscaping 27 ,500 Hand Held Meter Readers 15,000 TOTAL $1 .693.855 TOTAL CAPITAL OUTLAY EXPENDITURES $1 .961 .355 WDE-4 a OW ENFORCEMENT TRUST FUND REVENUES FINES AND FORFEITURES Forfeitures t) TOTAL REVENUE 0 FUND BALANCE 10/1/92 $ 975 TOTAL REVENUE AND FUND BALANCE $ 975 EXPENDITURES LAW ENFORCEMENT PURPOSES 0 TOTAL EXPENDITURES $ 0 FUND BALANCE 9/30/93 .$ 975 TOTAL EXPENDITURES AND FUND BALANCE $ 975 LETF-1