The URL can be used to link to this page

Home My WebLink AboutHandouts_Special Meeting_Tab _09/17/2015 �= � �:�; z t § �� .. ��- _ .� � � � ,� �� } �3P"' - . i.;�� ' a � ;� , - . �. �. � �.. , � �� aa"`�� i��=`� � '°{ a �'�t� �� _ .�:_ ,�° `° �. - - � �� ,' ``�. s � .�,;. . z .+;�.��"�"� �. � _, .� -,_ c,� - ., �� .. r_ � � .: � �� - � ,+ • Table of Contents The Village of Tequesta at a Glance 03 Introductory Section 15 Property Values and Ad Valorem Taxes 25 Proposed FY2016 Budget Summaries All Funds 33 Governmental Funds 41 Proprietary Funds 45 Proposed FY2016 Budget Detail Governmental Funds 49 Proprietary Funds 85 [1] .:.��..� i ,; . �. €,. R � � : �.�.� . . , _.. : E a`� s ,. .� � � Y �� ° � �� ' � 1 � �" £4�' e ` �g.; t $ �� t X �. .` ,y ' .: �_ � � �. ` . .�� g ' �,�€� �`rx ��.� a� - .. ..,�� -`�`` �° . . . �� ,�� This Page Intentionally Left Blank L2l , � � : . �,�� : � ' � :�.=� �� 1 , � } . - �,v �° 3 ; h �, a � ��. � � � �. � �, : � �. .^,, . € -,..,_.: �.. The Village of Tequesta at a Glance �3� � . ,.�. .,� .� s� �: § ; � �, : ��"d��'�.`. t�` x �P�, �` � _ '. � ,� ° '�.i."k' aat'��,� � �� '°,� t � . b v� a �; t . � -�c, , �. � �€�v' .� . . - -• ° ct �.'� � `, �`"`,� '' �`;�F� "` .: � �, _r� � � `� ' � ¢ ' . '. �. . .. .. , . . .. :-, _ .:zc�. <r` �.�� ., . �`� ,.�' :��2.. This Page Intentionally Left Blank [4] �- .� �,' � � �� .. 9:'S_ � � � � �, � � y � �i'i it �� "�� „ ' s � ° � .,,e .,u ,� �, � . � � � . � q� � ,�, ,..` �, s �� ` ' =.�` 'as .3 � � � k ,.�:, ,1 � '. � � r i =� � s , # „� � ��, � ,� �, � �'�*�,�,' :� ��. �,�.� �" u 6`,' , .,� ., f '� ; `, v g " � _, _ . � Fi= � `�+�':�``�� . Your Village Council The Council consists of five Council Members. Two (2) Council Members are elected in odd years and three (3) Council Members are elected in even years. The Village Council appoints a Mayor and a Vice Mayor at the first meeting subsequent to the date of the annual election of Village Council Members. •� ��-�f � }� � �. ' � E � ` y � , .� ' � � 1�� - �. � ��`�'"'�'°'• � : ��° � r s . . „r �� .. k �,. x .°' � $C �� , .. � sa � ..:.: p .. . . � - # � �� c / . ' � '.:: �1. "' ' • ., .� �.v1 � � � J � b �Ai� t : �' , • a ' _� `�� . �, � � — � �,. • � � * ! � � :, `' � �-. � � -, > `f .r. - .. , .. _. f : { ; . .. ..�{ •.. ! .i -� . a #� r � 4 ..avt� �� .t , .». , ..a . .�� aaa � ..... . - �, � , . . 4i� �.. .A a� � ' �.. . . � �.�.. <t ��' 'a-� .._.. ..: . F�" . . ; z � � �� . ;� . . ` .. � � � �� ° �;:� . ; � � �� >, , � r � � y 7 �� `=Y - - - �' B � �. , �`�� ` �� . , � �'.,,, � ' ' -*�� v ��s+c-- - � . .. . — i `� � '` `. . � _ . a. ,` -.� � . . - , � . , . . , �_ ..,, �� . . � r .. ` .... . *.�� • ��,� From Left to Right: Councilman Tom Paterno, Vice-Mayor Vince Arena, Mayor Abby Brennan, Councilman Frank D'Ambra, and Councilman Steve Okun. e %4 � Contact Us You can contact the Village Council using the Village's website, , or you can use their individual e-mail addresses. Mayor Abby Brennan Vice-Mayor Vince Arena , : ta.or� Councilman Frank D'Ambra �?te�u�sta or� Councilman Steve Okun -�a�9esta orQ� Councilman Tom Paterno To contact the Village Council by phone please see page 50 of this document for a complete listing of phone numbers or you can contact the Administration Office at 561-768-0460. [5] � �� a�� ; � ,, 43 '� ��' � w�� 3 � ;*� �� a �,�'�`�'��"�s � � ` � a � �` ��°��•--#�- �",�j ?� � �` � �r ��3�� , '.�� „g. r,� � � �� ra �; �� _ :. � °`.:s � *a r � '� v. �ra .a .� . .� � � ��`�� .��. �i �� '�'��`�`"�� ''r' ' � , -� � �� . � '" °"`. t��'�`��» � `�-� ` `„ 'is `�Y`� t. ,� -� . �, '° �,�. �� =a````� �� '`��' � �;:�� .: t.�.� , ,�.°t �"' "-� - 3 g � _ , —, <.. _.� �- r > .F a,.. > ..i r. �: - ,.. -.i y ` $e t tv F www.Tequesta.org �� In addition to contacting the Village Council, did you know that you can use the Village's website to: • Keep up to date with the latest news affecting the Village • Access electronic notifications • Access emergency alerts • Access hurricane information • Access public records • View dates and times of upcoming meetings and workshops • View the Village's Code of Ordinances • View Council Procedures • View Council Member bios • View annual Budgets and Comprehensive Annual Financial Reports (CAFRs) • View the Village's Business Directory • View current bid requests and requests for proposals (RFPs) • View the Village's newsletter, Smoke Signals • Apply for a business license • Apply for a job • Apply for a permit • Contact Council • Contact Staff • Pay your water bill • Report a concern • Reserve a park or a pavilion • Sign up to receive electronic notifications • Submit "Fix it" forms • Submit records requests • Volunteer � : �6� �s �� P �,,. � '� ��'� � �. �� ry _ � ��P",�� . ��' �� g '':� �Z, �. ,�'�` � �5� � .,�a `� ��".`�+. �� '�`'�� , ,'� �' � 'r�� .;, e ��r �.�.� `` ��.� � � �e' �„� _ :"�;..t r �' .�. '�'�` �'�.'�'- .�� , �. � � '� , ��"* �'t '� �"�� `�k f'`;�'�'�,� a1 � z�`�� :�� { � ks ,�s .� �- :� �. ��s "'t �. `� t � - � F , ; �, �, �„ �t�. '� .�� '��'s� �� . ��; �'� �; �"�,€� °� � � � ; ��„ _- �v ,€ �. � ``� � s a� a � .: ` �.�. ,. 3 3� z .. � .:. � �;,rx sc � . . ._. .�.. . .,.., .� _� .� �. � -. . _. .._. _ _ � ..m , .. Organization Chart � Executive Assistant Human , Resources — '� Village Refuse & �, Clerk/PIO _' �� Recycling ' � � - -�I Finance �� Debt Service I ' Community ', Other Sources � Development I & Uses J I _ - - �, I General ' , Village ' �, Government �' - Manager - Village � Village Council Police I I Residents I � j � - ' ' I Village ' � Attorney j Building , _ � � � � - Fire Rescue I Public Works I � � Parks & i Recreation I ---___________.__. , ' I � Water � I Utilities I l ._ _ I - - Stormwater �� . __ _. �'`, ';�; Demographic and Economic Statistics . ; �, ` `-`�' Incorporated June 4, 1957 � �,�� Village Council-Manager Form of Government ��., � � -,, �; �� ai_ 1 �',� �� `�'�' 2 Council members are elected in odd years, 3 Council Members are elected in even years � , 1 � ` � W � � � � ) � ^ r r� n The Village of Tequesta held its first election on March 15, 1960 �`� O Number of voters that voted at the March 15, 1960 election: 6 With 5,803 residents, 0.03% of the population of the State of Florida lives in Tequesta (est. US Census Bureau 2013) — _, � There are 2,324 households in The Village of Tequesta with an average household size of 2.44 (est. US Census Bureau 2013) � The medium value of owner-occupied Housing units from 2009-2013 is $274,500 (est. US Census Bureau 2013) �: � _.� � .� � � � Tequesta's racial/ethnic groups are White (91.1%) followed by Hispanic (6.1%), Asian (1.3%), African American (0.6%) and American Indian and Alaska Native (0.1%) (est. US Census Bureau 2013) �8� � _ _. , . . « .. . ,._, a �, _ � : 3_� � ;: ;j.� �, ��> �, . - e , �� . ,._. n . = u � , � - . _ . ,,. � h �,. � Demographic and Economic Statistics � �� '� The median household income in Tequesta, 2009-2013 ` was $59,192 (est. US Census Bureau 2013) The median age for Tequesta residents is 49 years young V�� 4,702 Registered Voters r �� B U� 93 Full Time Employees � � Your area is about 2 square miles � The length of your streets = Approximately 24 lane miles � � S � .lT R,V 90F9 . .�. �K �'°' - _.•S—�' .�� .. , �... . _ ,— .�: � -'� � �� — . ; J �� \ �� / �� l f t:.�.: t .� - ,. You have one bridge a=} = __� �==_= �.-�— � " �LLBRAAy ��`�� ;c; � You have one library � S CHOU� I � m �0 m Your school district is Palm Beach County [9] a _ ,. _ _._ .. _ � ;: ,,� ��, `�.��,�� R�� ;�<�°_� � ; ,: k �„ �. �� Boards and Committees Planning & Zoning Board • The Planning and Zoning Board meets as needed on the 3� Thursday of the month to consider site plan reviews and related project items. � Members serve three (3) year terms and alternates serve two (2) year terms. General Employees' Pension Board • The General Employees' Pension Board meets on the first Monday of February, May, August and November of each year. • The primary responsibilities of the Board of Trustees are to construe the provisions of the retirement system and to protect the funds and assets of the plan. Public Safety Employees' Pension Board • The Public Safety Employees' Pension Board meets on the first Monday of February, May, August and November of each year. � The primary responsibilities of the Board of Trustees are to construe the provisions of the retirement system and to protect the funds and assets of the plan. Historic Committee • The Historic Committee was created to provide for the recognition and promotion of historic artifacts and sites through educational and cultural events; and to enhance the cultural significance of the Village's historical objects. • This committee meets as necessary. v �; �: - . `_ ,.� ' � �� "�� -�.�:-�. � _ 3� ��.,.~� „ • rz � . .,. - - ; � �� , � ° ,� °-� .ra �°' i �' � .�� , +�" � x : � � `,,, �. .. � _ � - : .. _ ------ . , __ ._... ,_ . �_,—� - . ✓r .:- ,� [10) .,�., , _ , ,: .. � _ a =, �� , �. �� .�` � Public Safetv ni �- BUILDING DEPARTMENT � ,M Number of Building Permits Issued in Fiscal Year 2014: 929 Number of Building Inspections Conducted in Fiscal Year 2014: 2,201 j a -�� t ��,;: �� :a• .�, FIRE PROTECTION Number of Stations: 1 Number of Full Time, Certified Firefighters: 18 Number of Ambulances: 3 Number of Pumpers: 3 Number of Emergency Responses in Fiscal Year 2014: 1,197 Number of Emergency Transports in Fiscal Year 2014: 693 Number of Fires Extinguished/Alarms in FY2014: 504 Number of Inspections in FY2014: 713 � �O� ,.�;��,. POLICE PROTECTION Number of Stations: 1 Number of Full Time, Certified Officers: 20 Number of Full Time, Certified Dispatchers: 5 Number of Patrol Units: 11 Number of Calls Received in Fiscal Year 2014: 3,548 Number of Arrests in Fiscal Year 2014: 168 Number of Incident Numbers Issued in Fiscal Year 2014: 725 . r �� "—� f "� � I� �I . � � �j r G7��; .. 1 � �I :, � i n;. REFUSE & RECYCLING Services franchised to Waste Management • Residential solid waste, yard waste and recycling services • Bi-weekly Pick-Up [11] ,� �'� ��'��'Y :��%�'�� ' ,�..� ' � �.�.. a"��,�`�� 4 � -� .; `� ` � & � ` � '� � � ,�r � i�d "' � i � ,. �. ° " �"�'. {, �a'` � � � ° �, x � � :a� � "='� ��'� �� a� �' � � ,��'�--�� '� .� r �- � � a �, z. `l = ;�s ?' � ��%� ' �" �'�'�` � ;'- � �..'�.� -�� °` � - � � � n " „� «�, � � j >� : ; • - < ,_, ,, _ , R ...� �. ., , �- a: ,.. < > � � �., � �,,, � � : � . � .,� .. a � ,.` Recreation � ��h 3' � � �� You have 6 Parks covering approximately 62 acres: Tequesta Fest • Constitution Park Holiday in the Park • Linear Park Easter Egg Hunt • Paradise Park Green Markets • Remembrance Park Food Truck Pow-Wows • Tequesta Park Movies in the Park • Village Green Park � � � � � � � �� v�� 9 7 v �� }� �� - � v�v� 2 Playgrounds 3 Baseball/Softball Diamonds 1 Skatepark _ � a n� �� ,� � � l 1 / r � , e �. f�i� •:�� 'I � � ~]_J� 1 Dog Park Summer and Winter Camps '� � �°-� � �� Various Recreation Programs [12] €�' �s�� ;�;�� ,.�� '��""°��''` :�� .� � � ''"` ' � �� x� �� ' � �� ..,�`�`� � ;�. s � � �'��'�°°��"� � � �,� =A- � ,�� _ � .� r � �t ��.a�� r�.��"`'� �` �.� '�� .. ;k � .�, -� „ � �'�. � � � s � *� >"� g� �, ff��, � �,�.s 'sk' k= `'�,� � �' ��` " �� `�`'�"�,�` - � '�� '� �L - ��'� �-w �`� �'°�� . . r4 r _> .,�. '� °�` � �`'�' �'� � xr� �"� u?�r `" ° �`�r� � .,;r � "� �� ` � '�. v;: .. _. �,. .. � :.. . ' ,_< x;. -^ �+ x _.. . .. . r... .' �= . ,-� - ' ` '° , . . , . _ . . ,� _r,-. , ., � . , . t, � _. a �. .�:,s ,. . � � . � � Utilities WATER UTILITY Number of Customers: Approximately 5,000 Miles of Water Mains: 73 Number of Fire Hydrants: 429 Number of Water Treatment Plants: 1 Average Daily Water Production: 2.4 MGD Number of Storage Tanks: 2 Storage Capacity: 2.75 MG Number of Surficial Wells: 10 Number of Floridian Aquifer Wells: 4 e ' � I+/�'. \ � / . •J •`�. P • �7 �J STORM WATER ° Miles of Storm Water Pipe/Culvert: 27 Number of Inlets: 458 Miles of Ditches and Swales: 12.6 Feet of Exfiltration Trenches: 528 Number of Dry Retention Ponds: 3 Number of Major Storm Water Outfalls: 6 Number of Weir Structures: 3 Miles of Street Sweeping: 4 �� ,� .�._ . ELECTRIGTY Electricity provided by Florida Power and Light SANITARY SEWAGE Sanitary Sewage provided by Loxahatchee River Environmental Control District [13] ; �: , � ,�_ � , .� ; � � � " � �� `; � � .� � .. . . � n � � �` " This Page Intentionally Left Blank [14] y �,. � � - '�r� y �`�5��,-�'`�'�`� . `�' �,� �� " : � _ : iF �6 a ? y i� '�..�.? �G �''� a '��- � ^-*'* , a "�-� t � �,� ' �° . .: -� "n; k e ` > �� . �vt a�.. � � �" . '. . r.t .'� `$ � �. ' r 5 = & P �.�� t s � 't n 4 , fA ` �,� �" a�$�� t � _ ` ce. -° � '� , � , '�, :' �; � , s v , ..�. � `_ � ,�` > * � .� � v: . -i <� ��'�'` �. ,>� �. d n Introductory Section ��s� x _, , _ z _ �`' � °;�, .� � � �� ,� �; d a� e 1� i a.z � "r 3 r— �; i{ 8 � i'��; m �.. � . . �. - T:M1 .. ;.:. �d= �.'.�� `'�»�� •: � r w . •�:;. . � `.:. � �.L . ... . 3,,.. � . .;.. ` ' �;e... .. . . . . . . . .. . . .. _.. . . Budget Overview Budgets are vital tools for establishing public policy and maintaining control over the management of public resources. The Village of Tequesta's Village Council determines, by its approval, how much and what types of financial resources shall be raised, and how those financial resources shall be spent. This approval demonstrates the principle that taxes can only be raised or expended with the approval of the people's elected representatives. The Village of Tequesta's budget process is driven by the Village of Tequesta's Charter and Florida Statute Chapter 200.065 known as TRIM (Truth in Millage). While the Village Charter requires that the Village Council adopt budgets, the TRIM Act requires the disclosure of information from the taxing authorities to the taxpayers. The TRIM Act will only allow a taxing authority to receive the same dollar amount of property tax in each subsequent year without advertising a tax increase. If property values increase, exclusive of new construction, the taxing authority is required to reduce, or roll-back, the millage rate in order to receive the same tax dollars as the previous year. Any millage in excess of the rolled-back millage is considered a tax increase and must be publicly advertised. Any tax increase must be publicly announced at two public hearings prior to the budget adoption. The budget process for the Village of Tequesta is a year round activity. Village Council and staff are consistently evaluating community needs, revenue projections, staffing requirements, base expenditure levels, etc. on a daily basis throughout the year. The budget for the fiscal year is implemented October 1 and runs through September 30 Generally, the finance department submits the budget calendar to the Village Manager in February for his review and approval. Once the budget calendar is approved it is distributed from the finance department, along with various forms, instructions, and reports, to the departments. The departments calculate their estimates and appropriation requests and submit them to the finance department. The finance department reviews the departments' estimates and appropriation requests and meets with the departments (as necessary) to discuss any discrepancies. The finance department compiles its projections along with the departments' estimates and requests in a proposed budget worksheet. The proposed budget worksheet is then submitted to the Village Manager. The Village Manager meets with the departments (as necessary) to review their plans and needs for the upcoming year, makes his adjustments and then presents his proposed budget to the Village Council. The Village Council sets workshop dates to evaluate the proposed budget. Citizens are invited to attend and participate in these workshops. The Palm Beach County Property Appraiser establishes the taxable value of all property in the Village. The Village has no control over the taxable value of property it only has control over the tax rate that is levied (millage rate). The Property Appraiser annually sends the Village preliminary property values on June 1 and the complete assessment of property value on July 1 [16] _ _ , . , - . . ,. . ._. _ , _.. . . �. � � �a�. � �3�f �; £�. �,�= ° �_ �� k _� _ �� •_� � � � �,._�.._ .., �:. �.� ��,. . �,�,;_. � �� .�.�� _ � -,. � .a Annual Bud�et Process Summarx Bud�et Preparation (February) -Village Manager Approves Budget Calendar -Budget Calendar is Distributed to Departments -Budget Preparation Manuals are Distributed to Departments Bud�et Requests Adopted Bud�et (September) (March-Mav) -Departments Prepare Budget -First Public Hearing Adopting Estimates and Requests and a Tentative Millage Rate and Submits them to Finance Dept. Budget -CIP is Reviewed and Updated -Second Public Hearing Adopting a Final Millage Rate -Departments Meet with the and Budget Finance Department -Finance Department Finalizes Budget Worksheet Proposed Bud�et Approved Bud�et Ma -June (June - Finance Department Submits -Village Manager Submits Budget Worksheet to Village Budget to the Village Council Manager -Village Council Workshops -Departments Meet with the Village Manager -Village Council Approval . -Village Manager Finalizes Budget Worksheet [1�] : 4 t 4` �+, Y - d °��i ° �'*t�°�` �� ... m '.. . � " � � " - s I't y � �' � � ��` � t� tln�' s ;� � t i's a �: � F 1 � �� ,. . . �� . '�� "�� -� _ �.�': . .. . . . ... . . �� . . . . . Fund Structure The basic building block of governmental finance is the "fund". Generally accepted accounting principles (GAAP) provide the following definition of a fund: A fund is defined as 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, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The Village, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of The Village can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses as appropriate. Village resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Governmental Accounting Standards state that an entity should establish only the minimum number of funds consistent with legal and operating requirements. This is because the use of unnecessary funds for financial reporting purposes can result in inflexibility, undue complexity and inefficient financial administration. Any budgeted fund that represents more than 10% of the total appropriated revenues or expenditures is considered a major fund. The Village's fund structure for budgetary purposes is the same as the fund structure for its Audited Finance Statements. All of The Village's governmental and proprietary funds' budgets are appropriated and legally adopted by Resolution of the Village Council. The fiduciary funds are excluded as The Village does not control the resources that are managed in a trustee or fiduciary capacity. The breakdown of the Village's fund structure is as follows: Frn.� C. �l�' 1 a_ •, ��t��. � _?� � Governmental Fund Types The Village reports the following major governmental fund: General Fund — This is The Village's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The Village also reports the following non-major governmental funds: [18] � � � �� ` ��: �� „ � ,� � µ � � , � r . � � .. � . � ..: � r� . �-. : r� ' � '.'� � '. � � '*�`s � P° ' � �; �a�' � � �.- .�, � 2 �r -� �4'�3 �,�,�. r -, ,F *s .� � � : °c � '�� , � � �( t � a� � '" � � - � � ��°r� �� ; ,.. � £.. _ � _ , - � _ _. ��. � ;� , � .� �� , < .�� . °,� � � �. _. � , x . . ��,�, . _, _°� ,�_, �.: ' :.: Fund Structure Capital Improvement Fund — This fund is used to account for the maintenance and upkeep of The Village's genera infrastructure (such as roads, bridges and sidewalks) and streetscape beautification projects Capital Proiects Fund — This fund accounts for the acquisition or construction of various major capital projects. Special Law Enforcement Fund —This fund accounts for forfeitures received by the Police Department. The forfeitures must be expended for certain law enforcement purposes as prescribed by Florida State Statue Chapter 932.704. � � s� �\ � Proprietary Fund Types The Village reports the following major proprietary fund: Water Utilitv Fund — This fund is used to account for the activities of the water operations. The Village also reports the following non-major proprietary funds: Refuse and Recvclin� Fund —This fund is used to account for the fees charged for solid waste and recyclable material collection. Storm Water Utilitv Fund — This fund accounts for the construction and maintenance of The Village's storm water system. � � �° � ,r � �",? � s, � _ � = ` Fiduciary Fund Types The Village reports the following fiduciary funds: Firefi�hters' Pension Trust Fund — This fund accounts for the accumulation of resources and for contributions and benefits of the firefighter employees of the Village. General Employees' Pension Trust Fund — This fund accounts for the accumulation of resources and for contributions and benefits of the general employees of the Village. Police Officers' Pension Trust Fund —This fund accounts for the accumulation of resources and for contributions and benefits of the police employees of The Village. [1a] _ , . — � � a� � , . ��..;'� � ��,�,�-;�:� �; �p .: � s : �� .: ,;.... _ ,.. : �: . �._. __.� _� , �� . ,.r _ .� -� � �� . � Fund Balance $ Fund balance is the fund equity as a result of the difference of revenues to expenditures. Fund balance increases when revenues exceed expenditures, while fund balance decreases when expenditures exceed revenues. $ Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The categories are as follows: ➢ Nonspendable funds are not in a spendable form or must be maintained intact. Examples of theis are inventories, prepaid expenditures, and loans to various agencies. ➢ Restricted funds can only be used for the specific purposes as stipulated by (1) external creditors, grantors, or laws of other governments (2) constitutionally, or through enabling legislation. ➢ Committed funds are those constrained by limitations that the government imposes on itself at the highest level of decision-making authority. Commitments may be changed or lifted only by the same formal action that imposed the original constraint. ➢ Assigned funds are intended to be used by the government for a specific purpose. This intention can be expressed by the governing body, an official, or a body to which the governing body delegates the authority. ➢ Unassigned funds are the residual fund balance classification for the general fund after deducting non-spendable, restricted, committed and assigned fund balance and are technically available for any purpose. � The Village Council has adopted a financial policy to maintain a minimum level of unassigned fund balance in the general fund. The target level is set at two months of general fund operating expenditures. This amount is intended to provide fiscal stability when economic downturns and other unexpected events occur. If fund balance falls below the minimum target level because it has been used, essentially as a"revenue" source, as dictated by current circumstances, the policy provides for actions to replenish the amount to the minimum target level. Generally, replenishment is to occur within a three-year period. [20) �� ,�.,�, .:� & �: �'} �-� �� ^�.� �`� ��z�,'a�� e �. 5. �,� "S r -. �. � � ., : , :. � � � �� -�z �a� �v'� ,t � �� "a � € e � � �� "�- ��`�` �`�n ��` �� '��` , �` �� .. �� " Y., �`- ,� � x�- �a ,,,��' y � ',� �'i., ��"�" �` �� ,�, �� '� -�a`�" t� �;: �. � "'- � � .,� s' , ,�r � 6 � e'� � � s.. _, :, . .. ._. . .�.,�, �*' . �`"r. , ,,, `'�a . _ . Fund Balance Polic,y Calculation General Fund FY2014 Fund Balance at 09/30/14: Nonspendable $207,869 Restricted $668,050 Committed $0 Assigned $1,013,600 Unassigned $1,714,008 Total Fund Balance at 09/30/14: $3,603,527 FY2015 FY2015 Budgeted Expenditures as of 10/01/14: $9,931,649 *Excluding Capital One twelth of FY2015 Budgeted Expenditures: $827,637 x Two Months Expenditures: $1,655,275 Fund Balance Policv Unassigned $1,714,008 Minimum Level of Unassigned Fund Balance $1,655,275 Excess: 58,733 Fund Balance History _; �.� � _ _ � _ � �� y 3.5 �_ �� c � 3.0 � 2.5 '= . 2A �� , . _ . _ _ �n � �:� �, � 1.5 ' ' �. .. , ��_ .: 1.0 � � 0 .5 ---°—.— _ _ _. _ _ � ___ _. _ y 0.0 FY2012 FY2013 FY2014 Nonspendable Restricted Committed Assigned _ Unassigned �21� � ,;,�� s ,� a� � '"' d c � ' � q � � 1 � g � a' 9� v A v `t a� , � . . w : ; , . _ � €�� Some Questions that You Ma,y Have What is the purpose of the Village budget? Budgets are vital tools for establishing policy and maintaining control over the management of public resources - like your tax dollars. The Village of Tequesta's Village Council determines how much and what types of financial resources shall be raised and how they will be spent. Their required approval of the budget demonstrates the principle that taxes can only be raised or expended with the approval of the people's elected representatives. How and when is the budget prepared? Departments meet with and submit their budgetary needs for the coming year to the Finance Department, which enters the information into a draft document which is sent to the Village Manager for review. The Village Manager reviews these requests, makes changes and submits the budget document to the Village Council. The Village Council holds workshops for discussion on the budget and two public hearings to obtain citizen input prior to adoption. Finally, the Village Council, in compliance with the Truth-in-Millage (TRIM) Act, establishes the property tax rate (millage) required to fund the budget and adopts the final budget by resolution. Who established the rules by which the Village of Tequesta adopts its annual budget and property tax rate? The property tax rate and budget adoption process are governed by both the Village Charter and State Statutes. What is the property tax rate? The property tax rate is sometimes called the "millage rate". When the Village adopts its annual budget, it determines the tax rate that must be applied on property in order to generate the necessary revenue in addition to all other sources that are available. The total property tax rate for 2015 on property in the Village of Tequesta is 21.5691 mills. How much of that gets paid to the Village? Only 6.292 mills (29%) of the total property tax bill collected in fiscal year 2016 will be paid to the Village. The remainder goes to other taxing agencies What is the difference between ad valorem tax and property tax? There is no difference; they are different names for the same tax. What is an Operating Budget? An Operating Budget is an annual financial plan for recurring expenditures, such as salaries, utilities, supplies, insurance, and equipment repairs. What is a Capital Improvement/Projects Budget? A Capital Improvement Budget is a financial plan for the construction of physical assets, such as buildings, streets, sewers, and vehicles and equipment. �2Z� �``s? `�..w* � �.'�"'�` `� ' �as, ��. � . . �_� � I �.. . , ". " `'` � � ,s� � �; �'� y � . :. ,� „s..� : . , . � . . , - ; _, -� � � � �.� �- �'" ,� �`� �e � °�� . ,�._ „: �. ° � ° a a. .� _. _ � . _ .� � . . -� . _ , = r ,. Some Questions that You Ma,y Have What is the Village's fiscal year? A fiscal year is a 12-month operating cycle that comprises a budget and financial reporting period. The Village's fiscal year begins on October 1 and ends on September 30 What is a budget appropriation? A budget appropriation is a specific amount of money that has been approved by the Village Council for use in a particular manner. Where does the Village obtain its revenues? All monies are ultimately derived from citizens in the form of local, state and federal taxes; fees, fines and licenses; and payments for municipal services such as recreation fees and utility services. What are utility taxes and franchise fees and why does the Village of Tequesta levy them? A utilitv tax is a tax levied on utility bills, to be paid by the user of the utility services. It is similar to a sales tax, except it only applies to utility bills and not to any other purchases. A ranchise ee is a charge levied by the Village on a utility to operate within the Village and to use the Village rights-of-way and other properties for locating pipes, wire, etc. The State allows utilities to pass on the franchise fee directly to customers on their bills. How does the Village calculate Ad Valorem taxes? An ad valorem tax is based upon the assessed value of property and expressed in mills - one mill is 1/1000 of a dollar or $1 per $1,000 of taxable value. The state constitution provides municipalities the authority to levy Ad Valorem taxes and sets a cap of ten mills for all municipal purposes. What is a Homestead Exemption? Every person who owns and resides on real property in Florida on January 1 and makes the property their permanent residence is eligible to receive a homestead exemption of $25,000. This exemption applies to all property taxes. There is also an additional $25,000 homestead exemption available to properties with an assessed value greater than $50,000; however, this additional exemption applies only to non-school taxes. What is the 3% Cap? By Florida's Constitution, the 3% cap, also known as Save Our Homes, limits the annual increase in the assessed value of a qualified homesteaded property to the lesser of 3% or the percentage change in the prior year's National Consumer Price Index. What is Portability? Portability went into effect on January 1, 2008. Portability relates to Florida's Save Our Homes 3% cap on a homesteaded property's assessed value. With the Portability benefit, you can transfer up to $500,000 of your actual assessment cap savings to your new property. Keep in mind Portability applies only to homesteaded property. [23] ��,� _ �, � � . �� :�� ;�: sv � ;��s� �. °i ��' '� �. , . , , ��, This Page Intentionally Left Blank �24� � � , � ;� °�"��'� � �� `' �� 3 � � �. � � b � � � `� � „� �"' �.,. ' t m � ° z � } �„ -�, , ��..� ""��. �-�.�� Y �'�` � " � '� �� ... � § � �F a �' x ' � a"� .. ;�. � '.�`�-=�,�° -: �� .`��',%��''` r _ g ,� ,� �s � a �� I a=�s ..� z; __ , . .. . . � �� m %� ��S 'S.2S0�fi'�. ��- ��i��f , '• .$ . . F ' . _ . < Property Values and Ad Valorem Taxes [25] x�� r ��` ��a�t� � �,, �'� � �e € . �*�,��4 ��r.�'*�°� °'� �� "`'� � -� ��s� ta -., � �� .` -��., �,,,� `�� "�" '',s.. s . �. '-�. � R ' ��, .� 'g � - -,� � e. ? „ y;- . � � -.. �� ,,.,. � � �, � "' ts� a �� ' .`� ��.�� e aa � � �r� .. . ; �s � - � �. � ;,,� ,� � sr� � .�� h. "�sc��: � s"` :'.°. � �,�.. ��'` �� us � a � �?� �, '% ,+-"'`�` � � �'s` `" � '� � : �''� i �� ` ��,' " �`.;� s er-;�, � '' �. � �.e a : � �,� � �� . � . �� .. �<�e..�: �* . > «.<�'-..�'- =�^ °.�'_�_ , - ;c . �,_,.��"-.�. ?'z . 2015 Propert,y Value Highlights � Property values have risen by $68,435,838 or 7.92% since last year. � v�p��N `oN SZPV -i New construction totaled $11,563,315 , Existing property values increased by $56,872,523 or 6.50% �� This resulted in total property values of $932,372,909. `�� This is the fourth consecutive year that values have increased; however, the total value is still down 8.30% from the high of $1,016,766,767 in 2008. Property Value History i,000,000,000 - 900, 000, 000 800, 000, 000 700,000,000 600,000,000 500,000,000 400,000,000 300,000,000 200,000,000 i 100,000,000 i ! f FY2012 FY2013 FY2014 FY2015 FY2016 Existing Property Values [26] "-�' ,� �v �' � - ��' �,�� y �z � � � � : �, � .. t � �� .. - ��a .� 'e� �� ?� � ��,� �.� �� "a��.,��'°' � '.. ��A�,��'� � � �� . s �^c � � �. � � �, ��``�� . �.� �,"� '�` s� �� `��a 3 � � -� : � � �,� � s �."C ' � � � � , � �� 4:� �"�x��` �� ,�� r� ; -� ' � � � , ��"�' � -�� s�.,��.r� � � .s �- � �`��` ,�, x� �'�'� �� c� 'r '� ��' ��'� � � � . � } � �� = �`� � �a g ��'e �� s � ��`�' .� "�s�' �' �° � z. .. . � �t: '.�� ', . ��"'�� z,_ �°s ?�� . �" ,� ' �.. �,. d a '� � . . ., >,,,, � � r =r''"��`�: ?:: ��.� '� , , . . ,� � a=-s `-, . „ a � This Year's Ad Valorem Tax Revenue This year's ad valorem taxes budget is calculated as follows: $928,298,897 2015 Gross Taxable Value Estimate for Operating Purposes x 0.006292 Proposed Fiscal Year 2014/2015 Millage Rate $5,840,857 $5,840,857 Fiscal Year 2015/2016 Estimated Ad Valorem Taxes 96.20% Fiscal Year 2015/2016 Anticipated Collection Rate $ 5, 618, 904 $5,618,900 Fiscal Year 2015/2016 Budgeted Ad Valorem Taxes 10,000.00 Fiscal Year 2015/2016 Budgeted Delinquent Ad Valorem Taxes $5,628,900 Total Fiscal Year 2014/2015 Budgeted Ad Valorem Taxes Budgeted Ad Valorem Tax History 6,000,000 5,000,000 � ��' � �:: 4,000,000 3,000,000 2,000,000 1,000,000 ' ; ; ,: , FY2012 FY2013 FY2014 FY2015 FY2016 Taxes Levied _ Delinquent Taxes �2�� = , . _ ,�.. _, � k : _ � �_ � . , Components of Your Total Tax Bill Fiscal Year 2014/2015 Fiscal Year 2015/2016 Tax Bill at Tax Bill at $300,000 Proposed $300,000 � FY 14/15 Taxable FY 15/16 Taxable Milla�e Value Milla�e Value Increase Ad Valorem Taxes The Village of Tequesta 6.292 $1,573 6.292 $1,573 0.00% Palm Beach County Operating 4.7815 $1,195 4.7815 $1,195 0.00% Palm Beach County Debt 0.1914 $48 0.1462 $37 -23.62% Palm Beach County Library Oper. 0.5491 $137 0.5491 $137 0.00% Palm Beach County Library Debt 0.0533 $13 0.0494 $12 -7.32% School Board-Local 2.498 $687 2.498 $687 0.00% School Board-State 5.096 $1,401 5.014 $1,379 -1.61% S.F.W.M.D.Operating 0.1577 $39 0.1459 $36 -7.48% S.F.W.M.D. Okeechobee Basin 0.1717 $43 0.1586 $40 -7.63% S.F.W.M.D. Everglades Constr. 0.0548 $14 0.0506 $13 -7.66% Children's Services Council 0.6745 $169 0.6677 $167 -1.01% Florida Inlet Navigational Dist. 0.0345 $9 0.0345 $9 0.00% Health Care District 1.08 $270 1.06 $265 -1.85% Jupiter Inlet District 0.1285 $32 0.1216 $30 -5.37% Totals: 21.7630 $ 5,631 21.5691 $ 5,580 -0.90% Non-Ad Valorem Assessments Solid Waste Authority $ 175 $ 170 -2.86% Solid Waste - Tequesta $ 154 $ 158 2.70% Tequesta Stormwater* $ 86 $ 86 0.00% Totals: $ 414 $ 413 -0.21% *Storm water non-ad valorem rates vary as they are based on the impermeable surface area of property. *Calculated using the $50,000.00 Homestead Exemption except for School Boards which were calculated using the $25,000.00 Homestead Exemption. Proposed FY2016 Millage Rates by Taxing Authority Zo�ro !, 35% School Board 269�0 -� � -E " � ��`�'I Village of Tequesta 29% ,4'_ Palm Beach County � ` Other Taxing Authorities [28) � ��. au- ��:i ��v�'�,-��'�a, �,� .�� „� : -s ��.� � �� a �., "*�} ,.s� .'✓ �„��.,`,: '� . '.�_ � � ��, sk'�'°`�a '�e � a . , :.� �.. � � � a .„,�' ' - y. -. = 'c. �„s uT . �: . i � � , '� � ... i,:'-- �.,'° "° �' ��*`- ��,. ' � �,�€��- �. �°,�'� ,,§.°�, � '�`� s s ' � , r,� �^� ``�`�,� .� .�a 2 �, x a�. .,x ,; � _ � c.- � � � �;` �' �; `� '��, e `� �� "h �.,`'�? %,,� � � '6' s � �am � a� +'� -�.�` °i �. x� � � � � � � ° a �r E�` ��'�,�,,,��'�;, ;"� �` *. �, z °�' :; ., �,<� �3 c. ye °�` 'g ^ , ; � � a m . �... . -m ,.- :�, ,-- ��, „ .._ .a:. ,. �� ... . ,....�.' ._ , . �-_,�„�- Components of Your Total Tax Bill Proposed Fiscal Year 2015/2016 Palm Beach County Millage Rates 3% 1% �% 0% 1% The Village of Tequesta 29.17% 1% ' a: Palm Beach County Operating 22.17% °'� 5% ', l Palm Beach County Debt 0.68% � � PBC Library Operating 2.55% 29�0 �, � � PBC Library Debt 0.23% �, � �� School Board-Local 11.58% 23% �� School Board-State 23.25% '� � � S.F.W.M.D. Operating 0.68% �. � �.��' � ` �� -a S.F.W.M.D. Okeechobee Basin OJ4% �'' +? � S.F.W.M.D. Everglades Constr. 0.23% i 1 12% ' � Children's Services Council 3.10% 229'0 %� � �- � FL Navigational District 0.16% Health Care District 4.91% 0 ° l� Jupiter Inlet District 0.56% 2% Proposed Millage Rate Increases Between Fiscal Years 2015 and 2016 o.00°ro o.00�ro o.00°io o.00ro o.00ro o.00°io . _ , x . E � -1.o1°io o � -5.00% ` -1.61% -1.85/0 ._ ,. . ' -5.37% -10.00% -7.32% -7.48%7.63%-7.66% -15.00% � > -20.00% -25.00% -23.62% � �`�� e ��. Qet p ��. o`a � �\�� \� � ��`� p`y �, �```�. ````�. � �ta � �O � `��, `a 5 � � a L o Go ca � �� o'� ��0� � ��a ��t \0o \ � o a O OQ ro ,pe \a �¢,`' � a w�o � \ ��e �� ,�� ea J��' J'�� r�� r y�� .2� �� 5�� a�� '� � � a\ � r o r o y 5 �� O p O k. . \a`e � \�\��. .Z. �� a�� Q �� 0ea ��' F�� o�� Q Qa �c� Qa �c ° ��C • �• �� [29] '�= �`'�� .�',��.'-a��a��i,�,�"��+�; ` ;'s� ��`°t�`� ,� m�� .�,"`��=M'�`'�'��;� �'' �k '�`�'�°°A�a:::- �:� � ;, � x'�. ��`,� c+ ,� ' � ,��- n� '�` �-e t' ...., � c �, � �„ .`^�.€�.��'�-;� ��'�r � ��.k .. � ��.'�� s�' � � : �°?`�a, �-��: c �� "�+ � � ° s � } -r `E ��v "€�'-�,�� ,�� '.� � � ''��'��' . � � �e �`� „ ,��a �a� "'�d�� "cr� �s� 4 p� , x,��s.a.� , "�zs � '4� �'� �g. �'�e� '°�.��- �s? � �� ,�.i � `� > r��, iy _ � � '�"2` '-€, �-''� s�� ., � : �� , a u : x ,`J c�"�� ,�� - � ��'�`x:n �" �,� ,: °,`£„� Milla�e Rate Historx Last Ten Fiscal Years Fiscal Year Ending Village of Tequesta Total of Other Taxing Total September 30. Milla�e Rate Authorities Milla�e Rates Milla�e Rates 2007 6.4980 15.3654 21.8634 2008 5.7671 14.1031 19.8702 2009 5.7671 14.1162 19.8833 2010 5.7671 15.7149 21,482 2011 5.7671 16.4482 22.2153 2012 5.7671 16.0649 21.832 2013 5.7671 15.6347 21.4018 2014 6.0500 15.3583 21.4083 2015 6.2920 15.4710 21.7630 2016* 6.2920 15.2771 21.5691 25 : � ._. ,��_ � _ 5 � .� _ � 20 _ • ',� �, � • . ,, . . , ,- � . : _. E ; . � �r � � � �. - 15 ;� ' '� ,�. � : � , -a . . _, � , , , s � , a __ . , e . , - : � � ,�� , �� , � ��> 10 � = x; � � i. �� ' i -�:�. �~ � �. ...� - � -- �� ° 5 �� K, i � I f ; I � ` ; ! 0 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016* The Village of Tequesta Other Taxing Authorities Combined Source: Palm Beach County Property Appraiser *Proposed Millage Rate [30] � � �� s = F � d � ��,�� Final Gross Taxable Value Last 10 Fiscal Years ,� i,1oo � 0 g 1,000 ' � 900 � _ 800 «� � 700 �, � � 600 � � � � 500 400 € I i , ° f . � _ i _ - _ 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016* Total Taxes Levied Last 10 Fiscal Years � � � 0 � 6 o. 5 _ 4 � � � � 3 � � 4 � i p , Z � - �� L _ :, �u t� �_ � � < t .__ _ � d.= 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016* *Data charted in purple on the graphs above was obtained from the DR-420. The other data was obtained from the DR-422. [31] , . _ . , . � �, �- : ,� � ; � �� •�,. �� °`�� g= ,�� _- �, This Page Intentionally Left Blank �32� ,�� gy .� s f � — �.�� . �� `� ° _ , '��'�g � ��, � ��`, � ` 8. � `�_.; 3 ',„ � 5n.. .. �,�. �'�se' � . ttx ... .N,�€�� . �; x., . , � , ... . . . a � . � . . Proposed Fiscal Year 2016 Budget Summary - All Funds *The fiduciary funds are excluded as The Village does not control the resources that are managed in a trustee or fiduciary capacity. [33] ��`` �`�- � ��`��`�^°� ? � �: ' '� �s- z '� �. -� w � � : , - ,� ,��'�� '�'y� � � ��; �- t ��'��" �� .� �'��-��`r'� -'"-+� f � ` �n. ,_ �'� �- r - �TM� �`'.� � °ri`�,�."' 3 �� -�rr'` s � „ � . � '. ��r ;x,w, � ,�� s��'i. �&a '�� ` �, g 4 A "� � • � �' ��, � � �� "'� � �� "` � �� : �� ; °� �' � ��.�� ,� � .�� c'� � � �"�- si� �.�`x -��- °' ' `�- r � ` � �' a �' �� . � '�� '��; ��`� 1 � ��; -`��- � a� a- �-'�^�� ,s, �� . � �. � � � ��°. �. . �'�, ., , ��'�,- �€ .`'��'�."-<,�. � .� � �. �` . � _ g . �r� c��' , �'�`°� .-: � ,� . �> -' '� � �,`�'y�� : .; �sf.,.. , �,z � ,a-: . Proposed FY2016 Budget - All Funds bv Fund Tvue Governmental Funds General Fund $10,926,700 Capital Improvement $316,800 Capital Projects $0 �� Special Law Enf. $0 i Total Governmental Funds: $11,243,500 Prop. 'i ' Funds '� 40% i' Gov. Proprietary Funds �' Funds Water Utility $6,393,450 60% Refuse & Recycling $490,000 Storm Water $557,550 °�, �. Total Proprietary Funds: $7,441,000 � 1 . ' • . � ' • � • • : . e � 1 1 Total Budget by Fund Type: Fiscal Years 2014-2016 �, � 20 � � � s .� —° 1s ;�� § � _ � _. �_ . � 16 � 14 Proprietary Funds 12 — � �, _ -- ---- � ` �- Governmental Funds 10 8 ;�� 6 4 2 i � � . 0 FY2014 Actual FY2015 Estimated FY2016 Proposed [34] . . .. , � . _ , .,. _ , ,, ,�. ;;' .�:_ �, �:� } �_ � � _ ,_�. �� .. . � ��: -�, ... ,:- � � ,��. �_ g � � .s, . 6. Where the Monev Comes From - All Funds - Revenues OtherRevenues Intragovernmental 11% � 3% Charges for Services Intergovernmental 34% Revenues � �`� � �� 5 % f � ,"��,� �'� ; �� '-�`___ �_ � � Sales & Use Taxes� `� 6% ��--'�) '. Ad Valorem Taxes 30% f Appropriate Fund� ; � Balance '� 11% Charges for Services $ 6,448,300 Ad Valorem Taxes $ 5,628,900 Appropriate Fund Balance $ 2,018,140 Sales & Use Taxes $ 1,186,100 Intergovernmental Revenues $ 865,800 Intragovernmental Revenues $ 550,350 Other Revenues $ 1,986,910 Total Revenues: $ 18,684,500 Where the Monev Goes - All Funds - Expenditures OtherExpenditures 10% ` � Debt Service � Public Safety `� 34�0 6% ; � �_ �' ; i >-� :r,,. --`:____�_��_ Transportation �, - �' 8% 'tii,> �' Physical Environment General 32�0 Government� !_ 10% -J'' ,., Public Safety $ 6,383,370 Physical Environment $ 6,055,700 General Government $ 1,867,310 Transportation $ 1,448,030 Debt Service $ 1,113,450 Other Expenditures/Expenses $ 1,816,640 Total Expenditures: $ 18,684,500 [35] ' ` � � < ti �� ; .�"° � � }�..�`�'� � � � v "� � �='N '�;�•,�� ° � � �. .�. � z:. � Budget Summary - All Funds General Capital Capital Fund Improvement Projects REVENUES Ad Valorem Taxes 5,628,900 Sales and Use Taxes 1,186,100 Franchise Fees 456,000 Licenses and Permits 409,000 Intergovernmental Revenues 860,800 Charges for Services 1,097,250 Miscellaneous Revenues 566,500 Intragovernmental Services 550,350 Unrestricted Investment Earnings 8,500 Other Financing Sources 163,300 TOTAL REVENUES $10,926,700 $0 $0 Transfers In $316,800 Fund Balances/Reserves/Net Assets TOTAL REVENUES, TRANSFERS & BALANCES $10,926,700 $316,800 $0 EXPENDITURES General Government 1,867,310 Public Safety 6,383,370 Physical Environment Transportation 1,131, 230 316, 800 Leisure Services 649,040 Debt Service 565,150 Other Financing Uses 13,800 TOTAL EXPENDITURES $10,609,900 $316,800 $0 Transfers Out $316,800 Fund Balances/Reserves/Net Assets TOTAL APPROPRIATED EXPENDITURES TRANSFERS,RESERVES & BALANCES $10,926,700 $316,800 $0 [36] � `� '.`,�;- �,�t �� ,� � ��°� � ,.s '�" � .' €` =��°"� ; � } �}�,�"�` e � �,,. � � ��° "� � � �� £ ' � � � � a a s� �.�, �� -� � �"� �' �` .. '' � � °}.,t "�. "^+� R, � 5 @�' g ��iGS � v G , .,.. � �.x°`�'.k `� . ��,� sYt .�z �' . . ��' Sr ..a' fi - :. �. - . . , � ..: �a t= _ � _ �. $. Budget Summarv - All Funds Water Refuse & Stormwater Special Law Utility Recycling Utility Enforcement Total 5, 628, 900 1,186,100 456, 000 409, 000 5, 000 865, 800 4, 541, 050 485, 000 325, 000 6,448, 300 12, 000 578, 500 550, 350 8, 500 1, 000 18, 000 45, 310 208, 610 $4, 606, 860 $490, 000 $326, 000 $0 $16, 349, 560 316, 800 $1, 786, 590 $231, 550 2, 018,140 $6,393,450 $490,000 $557,550 $0 $18,684,500 1, 867, 310 6, 383, 370 5,119, 600 490, 000 446,100 6, 055, 700 1, 448, 030 649, 040 548,300 1,113,450 725, 550 111, 450 850, 800 $6, 393, 450 $490, 000 $557, 550 $0 $18, 367, 700 316, 800 0 $6,393,450 $490,000 $557,550 $0 $18,684,500 [37] � ; ` � �`�. � ��°��`��` �� - _ � � ..,� � g � � � _ � ._ _ �� - �� - � � � --.,�` � '�� 4�: � s � � � ��'� `� � � < _�,� -�, -� �;; �.. �� . �'�. � . � . , , � x . .� Proposed FY2016 Expenditure Ap�priations by De�artment All Funds The Village has a total of twenty one (21) funded departments in the Proposed Fiscal Year 2016 Budget. Detailed information on each Department is presented in the Department Detail Section of this document beginning on page 49. Below is a summary of Fiscal Year 2016 department appropriations for both Governmental and Proprietary Funds and total full-time employees (FTEs). Proposed Fiscal Year 2016 Bud�et Governmental Proprietary Total Dept. DEPARTMENT BUDGETS Funds Funds Funds FTEs 10o Village Council $41,300 $0 $41,300 0 110 Village Manager $214,250 $0 $214,250 1.5 111 Human Resources $220,600 $0 $220,600 2 120 Village Clerk $265,960 $0 $265,960 2 130 Finance $404,100 $0 $404,100 4 140 Legal $150,000 $0 $150,000 0 150 Community Development $188,000 $0 $188,000 0 160 General Government $383,100 $0 $383,100 0.8 175 Police $2,867,570 $0 $2,867,570 24 180 Building $453,800 $0 $453,800 4 19z Fi re $3,062,000 $0 $3,062,000 23 210 Public Works $1,448,030 $0 $1,448,030 7.9 231 Leisure Services $649,040 $0 $649,040 3 241 Water Administration $0 $1,000,550 $1,000,550 1.6 242 Water Production $0 $1,774,150 $1,774,150 9 243 Water Distribution $0 $709,600 $709,600 8 245 Refuse & Recycling $0 $490,000 $490,000 0 250 Storm Water $0 $326,100 $326,100 2.2 411 Renewal & Replacement $0 $1,755,300 $1,755,300 0 700 Debt Service $565,150 $548,300 $1,113,450 0 90o Interfund Transfers $316,800 $0 $316,800 0 950 Other Financing Sources & Uses $13,800 $837,000 $850,800 0 $11,243,500 $7,441,000 $18,684,500 93.0 �3g� .�s �� _ �� ;� � � -�, �° ,��* � ��% �'� � `�� c�, � �� g `� � . � ��. '�= '' ' �� `t"" � � ' ��'"� .� � �s . � �-�,�`�� "� � . '�,� �..;`�°`.� ��-?�`_ �'�,�5'�'�^°k�:n.��=�r"��..�.y'�'?�� .�, , �s "`.��£ .� �` , �:a:�".a^�'_�.,.r� ��= �. �'�' �, ��''�,,..��`'` � . ,_;''. Proposed FY2016 Exnenditure A�n�priations b,y Department All Funds Millions 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 Fire _ _ _.__ __ _ _ _ _ _._ _ � ..�__ � ,: � �. _. _m ..� _ . �. _ �... _. � Police _ _�___ ____ __� Water Production _ _... __.__ Y � � , ___� � .__ , . : ,., + Renewal & Replacement _ ._____.___.__.___� Public Works _ _ _ _________. � Debt Service _ � � Water Administration _. - Other Financing Sources & Uses _ __ . _ . - Water Distribution _. � Leisure Services __ __ _._ _ . ._ � Refuse & Recycling _ _ _._ � Building _ Finance _ General Government _ Storm Water __ ° Interfund Transfers _ _ Village Clerk _ Human Resources _ Village Manager _ Community Development _ Lega I _ Village Council [39] . , ,_ � - �� - � � �� : : e: r $. � � P �.� � �� , , �� ' � � � � ��dre " � r `� � �`�.�� „ � k_� ., �� r _. " �,,� � �� ; _ _ . This Page Intentionally Left Blank [40] � , ,. _ y __ . . �� , � , � �` • °�, ti � � �K� �' s , �„ Proposed Fiscal Year 2016 Budget Summary - Governmental Funds [41] � �:�5 "'� ..� �- �`�� -r� �, �. ��. �'�,�.,.��" � � � �s- ��.., � , '. } ,� "` � ' . x ��'��" ��`�.,'��„a� . �=� �� ,'� �, �" �- � a. � � �^ �. ' � �� z '� '� `� � �� ' � �.� � �� '��` "' `� � � s � , ° ��' ,; � � � .�. . :�z,�; ,. � ., —� � � , � - ��`�� '�:�'�,� �.;� � � � �,',�," �'� �� -: � � �, � ,: � � �� v_ .. _ . .. �. . .� 4 ,_x a . . .� , a „_ t �2, Proposed FY2016 Bud�et - Governmental Funds Governmental Funds Capital General Fund $10 926 700 Impr. , r 3% � Capital Improvement $316,800 Capital Projects $0 ,�g j . Special Law Enf. $0 � i � ', General • . • ' • I � � 1,�� Fund � � 97% � i ._ �� . �< Total Budget by Fund: Fiscal Years 2014-2016 a � �� .. � i1.4 � � - � is.z � 11 �� Spec. Law Enf. 10.8 Capital Proj. 10.6 �� - � �� Capital Imp. � ;� 10.4 ��°�£' General ��a�� 10.2 - - �' ' 10 � '� 9.8 �� 9.6 9.4 ; , , FY2014 Actual FY2015 Estimated FY2016 Proposed [42l �� t � � � r.� � � _�, a:.:� i � a 'wz' �*'��Rt se,� �"�g�� . x __� � � ,�'�i,� "; 3�� _ �� #'#� `4 ��.�� "� � -�� v9� �.�a �� , �z� �� u � �. g .� �P=at� � °`� �" :_ x � � "r'�'� � � �'�'� `g. � , � �.�-�, `��s� � _ `�,�'� �` �� n 4 � *� � �: � �.- -� �� .y .+� � � a.�„ "�'" `� � �� y�+� `��.r.� °'EE' `�.`�-� ,. �a� ��'��''��"a�" .�� c.�� .`��t� ��°�-�5��?�f��-� ,.:�-. �. _ .... �, _ �` '�"'�>. .� <, z� � �� . .. .� � � . ..:�� .z �:�• �° :� •.��.��"` �� s ��^:°�. �' �. Where the Monev Comes From - Governmental Funds - � Revenues OtherRevenues 17% � Intragovernmental Revenues \ 5% Intergovernmental ! �� Revenues � Ad Valorem Tax 8% � 50% Charges for Services � 10% �,n` Sales & Use Taxes � 10% Ad Valorem Taxes $ 5,628,900 Sales & Use Taxes $ 1,186,100 Charges for Services $ 1,097,250 Intergovernmental Revenues $ 860,800 Intragovernmental Revenues $ 550,350 Other Revenues $ 1,920,100 Total Revenues: $ 11,243,500 Where the Monev Goes - Governmental Funds - Expenditures OtherExpenditures� j 3% Debt Service __--� �`� �:;s: : 5% ��. Leisure Services�. 6�� Public Safety � , ~�'' `�,.� 57% � Transportation �; 13% �� { _ General � Government �� 16% Public Safety $ 6,383,370 General Government $ 1,867,310 Transportation $ 1,448,030 Leisure Services $ 649,040 Debt Service $ 565,150 Other Expenditures/Expenses $ 330,600 Total Expenditures: $ 11,243,500 [43] ,; � � � � �„�.�� "�.� `�-� '� � � �.�� -� � �`a'�-€- - �*� �.,� '�� a� °" t�� .Y � �,� � i� � s'�.:�, � '��,. ��-� , �.� � �` ��7 �'� p-�� : k �� '�` a -� � . ., . , � �'� �. . .� a..�. �` � �`�`"�. . �� s�' € � _ -��' � �� $�� `'�`�' �,°�°',� "� �, �� "�- � � �.. x ��.a � .�� s,�� r �v��s � ,� ,#�`� -� ��f ��'� �� s.��^r,,�a «- ��' a �.�' 7,�'-�� "".�� . ;:_� � � � � �.,� � �'"� ^�r�._ �� `� � �£ � E ��. ��` �a , .'^. "'_� �+` , ,�° �,'�, ... r. �k , ' � rx � S ` ` . 4 . � �. � � a3� _ � �.� `, . r . _` . „ �� s ,� � „ � ;�, Proposed FY2016 Expenditure Ap�priations bv Department Governmental Funds Governmental Dept. DEPARTMENT BUDGETS Funds FTEs 100 Village Council $41 300 0 110 Village Manager $214,250 1.5 111 Human Resources $220,600 2 120 Village Clerk $265,960 2 130 Finance $404,100 4 140 Lega I $150, 000 0 150 Community Development $188,000 0 160 General Government $383,100 0.8 175 Police $2,867,570 24 180 Building $453,800 4 192 Fire $3,062,000 23 210 Public Works $1,448,030 7.9 231 Leisure Services $649,040 3 700 Debt Service $565,150 0 900 Interfund Transfers $316,800 0 950 Other Financing Sources & Uses $13,800 0 $11,243,500 72.2 Millions 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 Fire __ Police _. Public Works -- Leisure Services - Debt Service -- � Building - Finance -- General Government - Interfund Transfers - Village Clerk - Human Resources Village Manager Community Development - Legal - Village Council Other Financing Sources [44] ��,�� .> a �� Proposed Fiscal Year 2016 Budget Summary - Proprietary Funds [45] e� ` ` � �a�"� �"°' '��a� � '� �'`�= s �� €� � �� -;� �� . '� -�:�""' ��-*�,'��n '.�.�.. y .s - �r�'""� °..�-.'�x::' �� y,��s.� �"� '�� F � i; Proposed FY2016 Bud�et - Proprietarv Funds Proprietary Funds Storm Refuse & Water Water Utility $6,393,450 Recycling ut'�'ty Refuse & Recycling $490,000 �� '��° Stormwater Utility $557,550 � ° � _: � _ ,, • . � • � ' . � � � � � � Water Utility 86% Total Budget by Fund: Fiscal Years 2014-2016 � 0 . .� ._ � �.. . _ � r � ._ Y a � _.4 . � ,_� _ . 6 � • _.�:._ _ A Stormwater � _ �� - - P �� '�� '�" ; Refuse & Rec 4 , =` Water 3 �: 2 1 ! , 0 FY2014 Actual FY2015 Estimated FY2016 Proposed [46] �� ' ' �'�.� a ° ' �;� . y , �_. � .�„'' �� '��,E� �.4 ,,- � � ex ��,�`�`�y'r $ "ya 5' �"�'?"„�� n'�: 0 � ^ `�-r,�'"� ;�� "� � �- �c c �, � `"-` � r ��'�� a � � � < �,- � '� �� : °�'��ri��' �` � �, �� A ,� � s � � � � � z : a . �� ,�c x � � .� . ' w � .-.. � `N' , . �� ',� �� .��." � �: � � � � �� ,� �:�� ,��.�..� � "�--�,��, -� �� , � ��'*�� t �. °-� �� s'��°�� -��,�. �;. �,�`�-� � � � � ,. . ;- �. ��`s_ '� „'��';� � � �� :"� �`'�� -'" ��,�,a�� ,.�'�`�. . , n '`.. ,a.-� . �"� x `.'�.� �� ;=�' r . �� ., �,t. ��=�..�'� �- Where the Monev Comes From - Proprietarv Funds - Revenues OtherRevenues 1 % _� •:ti � �: �. Appropriate Fund / 9 Balance Charges for Selvices 27% 9 ;� 72% , � : � _r�_ . Charges for Services $ 5,351,050 Appropriate Fund Balance $ 2,018,140 Other Revenues $ 71,810 Total Revenues: $ 7,441,000 Where the Monev Goes - Proprietarv Funds - Expenses OtherExpenditures� 11% Operating Debt Service_ �`�. 34% ; , 7% � , s i I = I ; Personnel Ren & Rep `� � 24% ,� i 24% ; �; � � _� .� Operating Expenditures $ 2,525,500 Personnel Services $ 1,774,900 Renewal & Replacement $ 1 755 300 Debt Service $ �548,300 Other Expenditures/Expenses $ 837,000 Total Expenses: $ 7,441,000 [47] °� '`x �"� '� �`z � �,: � �� V � �#� ' � �t'�u� ,t�" ,� i�r� �`'� � �� '��' �� t ,�� ;� ��',�"`�� s� �` �� F��,` �?`� ��,� � � `°�� "� � � �" � `�� °�' �� * � �� "��"��°-�,��a ��'�` � ?� � 't � �-�� _ �` -. , � �..�, :�' �.� �;�- 1 ,��, � 'sL �, � � � ��. '� � �`°,�'r_ � �� „a�. , ��.�� . �, ai�� n, :�� ,:� ' ' , ,' �� '�a=. .., �� ;. �,� �'''��:,r�� ,�rs� Proposed FY2016 Expenditure A,�propriations by Department Proprietar,y Funds Proprietary Dept. DEPARTMENT BUDGETS Funds FTEs 241 Water Administration $1,000,550 1.6 242 Water Production $1,774,150 9 243 Water Distribution $709,600 8 245 Refuse & Recycling $490,000 0 250 Storm Water $326,100 2.2 411 Renewal & Replacement $1,755,300 0 700 Debt Service $548,300 0 950 Other Financing Sources & Uses $837,000 0 $7,441,000 20.8 Millions 0.0 0.5 1.0 1.5 2.0 Water Production � _ _ _. , .3 � Renewal & Replacement � _ __ _ _ _ . . -, � . . _� _ :: . . .. Water Administration � Other Financing Sources � �� . & Uses i__ __ _ _ . . Water Distribution Debt Service = Refuse & Recycling _ Stormwater �481 � - `�"�� ^��r '� - ', � `� � � �« -�� z � -�:. ,�,� ��' � �' �` � � � � �' `� .. �'. �.' .`�, fl`�- - .� � � ,= : x ; ;� _ > , t e ��a�";,t� ��s �„��c`. � a � x ", .r�. � �.s , ��'� � .. '� �> � . �• _ ,. �� Proposed Fiscal Year 2 016 Budget Detail - Governmental Funds [49] , �. : �. _ �� . . a� � ��: ��<_°; -�� :: Mayor and Council 345 Tequesta Drive Tequesta, FL 33469 Abby Brennan, Mayor 561-575-1219 abrennan@tequesta.or� Vince Arena, Vice Mayor 561-747-9370 varena@tequesta.or� Frank D'Ambra, Council Member 561-747-8581 fdambra@tequesta.org Steve Okun, Council Member 561-744-6586 sokun@tequesta.or�; Tom Paterno, Council Member 561-748-4222 tpatern �a�tequesta.or� FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - �-� - � -� � &.¢ ,� �+ _�_ � „� �`= � r,w �Y " . � � o-� R�° ��` °�; ,. , , , � .. , � � :�:.z'-% � � ��,Z • �,, �:: � x � > i.; Operatin� Expenditures: This increase is due to an increase in Council�fees. [50] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - O.00�o APPROPRIATIONS: Personnel - - - - 0.00% Operatin� 23,371 35,000 35,000 41,300 18.00% Budget Cost Savin�s - - - - 0.00% Capital - - - - 0.00% Total Expenditures: 23,371 35,000 35,000 41,300 18.00% Revenues and Expenditures by Fiscal Year 45,000 40,000 - - - 35,000 - - 30,000 ° - - - .�.L,.,� Personnel Expenditures 25,000 � � {{{ I , I„ Operating Expenditures 20,000 � - • � � � ° Capital Expenditures 15,000 � 10,000 i ._ ��Revenues 5,000 � � � � ..s °� � � 0 � FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [51] � ° o � ��- . �� . , '� i'31 tt ' tl.� F �x � ri,i l� �� ' � -.Y `�t �� 4 . P r' �� . . . . . =a� ` §, y �°� .�t,� � � � �� -� 3`�°�..< . . y . Village Manager 345 Tequesta Drive Tequesta, FL 33469 561-768-0463 Michael R. Couzzo, Jr., Village Manager mcouzzo@tequesta.or� � _� n , �, � � FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 1.50 1.50 1.50 Part Time - - - Total Employees: 1.50 1.50 1.50 � �: � ,�� °� g�=� � �. Personnel: This increase is primarily due to employee merit and salary increases, increased health insurance premiums and changes in employee insurance coverage. Operatin�: This decrease is due to the department purchasing a computer in FY2015. [52] �, � , � �� , � �� _ � .� � � � _ _ _ _ �n�� [53] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 197,956 200,340 195,854 208,400 4.02% Operatin� 3,851 7,000 6,996 5,850 -16.43% Bud�et Cost Savin�s - - - - 0.00% Capital - - - - 0.00% Total Expenditures: 201,807 207,340 202,850 214,250 3.33% Revenues and Expenditures by Fiscal Year 250,000 200,000 , � :� ; I i 150,000 � ��_-� Personnel Expenditures � i � �.�� Operating Expenditures � = i 100,000 4 � 1 ____� Capital Expenditures � �' � � .iM�Reve n u es 50,000 i . f � - � . -� � � � ,�; ._ � .; ; , � � t � :�:�� ,z_ � < � FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [54] ��;3 s � ; �� '. �> ; ° t. �-� , , ��„�� , � �� `� � .� �; 3' `a "' r � � , " , , t � �, �� E+�' : ,�� a.��s��,�� ' , �, _ �' � F s �. .., . Human Resources 345 Tequesta Drive Tequesta, FL 33469 561-768-0415 Merlene Reid, Human Resources Director mreid@tequesta.org � a. � :� ,�£, FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 1.00 2.00 2.00 Part Time 1.00 - - Total Employees: 2.00 2.00 2.00 �:� .,„ . � , � . � � � �.: �� z�� ; �p �s„; Personnel: This increase is primarily due to employee merit and salary increases, increases in health insurance premiums and budgeting for the full time HR Assistant position for the full year. Operatin�: This increase is primarily due to an estimated increase in the number of Village internships and the addition of a third computer in the department. Bud�et Cost Savin�s: There was a savings of $33,400.00 because the full time position was not filled right away. $33,400.00 of this savings was used to fund a second part time position temporarily until the full time position was filled. Capital: This decrease is due to the purchase of a computer in FY2015. [55] � � - � �': � _ .�, ` � . ��a ��, �! - � ¢ _ '� �_�,� . _ �� ar�,`�°�.��'-� . e,. ,. .,. o, � a . � � �'` �� .. �. � �e�.� [56] . _ _ __ s � . , . � ,x _ F . . �� ,,�rv . . FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 150,953 185,927 185,347 212,800 14.45%a Operatin� 2,452 5,573 5,288 7,800 39.96% Budget Cost Savin�s - - - - 0.00% Capital - 1,600 1,522 - -100.00% Total Expenditures: 153,405 193,100 192,157 220,600 14.24% Revenues and Expenditures by Fiscal Year 250,000 200,000 �_.:---- -� j i I 150,000 � � ••----� Personnel Expenditures ' � Operating Expenditures I � 100,000 � # __ Capital Expenditures E � I - � �(�Reve n u es ; �� , 50,000 � t j �E ____ ._..._ ._ _-_� ..� � � . ..��.. O "` fi i..v��....� :: ..._ . FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [57] _. � , _ � ; M ;x. �� _ . . . : ° ':. a , � a .. . -, ,. „ � �� 3�. � k s ' .d�`� 1 5 ' , � � q ^� �>, � Village Clerk 345 Tequesta Drive Tequesta, FL 33469 561-768-0443 •. Lori McWilliams, Village Clerk Imcwiiliams@tequesta.or� �`-� �� - - �� FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 2.00 2.00 2.00 Part Time - - 1.00 Total Employees: 2.00 2.00 3.00 _.__ _ _ -� = �- _ �- � - - : 3;. :�� ,> . � �_ � � �� _� � �� . a�� , - ; .�. Personnel: This increase is primarily due to the addition of a part time employee in FY2016, employee merit and salary increases and increased health insurance premiums. Operatin�: This increase is primarily due to the elimination of contracted recording secretary services, the purchase of Legistar in FY2015 and budgeting for an election in FY2016. Bud�et Cost Savin�s: There was a savings of $12,652.00 because an election was not held in 2015. A portion of this savings ($1,550.00) was used to establish an overtime account. Capital: This decrease is due to the department purchasing a computer in FY2015. �58� � � � � ' ' �� '` � � � , ,� � � �� ; . r =� „ �� -��~ -. �. ` _ , . -� � _�.: • _ ,.. _��- ;_;_, ° �° .., , �. � ,.. �� , � , � [59] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - O.00�o APPROPRIATIONS: Personnel 155,891 152,730 158,009 197,700 29.44% Operatin� 38,859 66,768 65,221 68,260 2.23% Bud�et Cost Savin�s - 11,102 - - -100.00% Capital - 1,600 1,600 - -100.00% Total Expenditures: 194,750 232,200 224,830 265,960, 14.54% Revenues and Expenditures by Fiscal Year 300,000 250,000 _ - : _ i i 200,000 _,�...-,:. _ . _ 1 f �� Personnel Expenditures I 150,000 ' Operating Expenditures � � � - _.. Capital Expenditures 100,000 ; E , � . •�i1�Revenues > _.. ,. .... .,. 50,000 � °" � -,� �.� Q- ,___ _ FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [60] � � � �� , P � � r �� ; °� �� b. � . � � A dt , �� . . s ,x.e , _ � Finance 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 JoAnn Forsythe, CPA, Finance Director jforsvthe@tequesta.or� - � � � ^� ��<;�� FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 4.15 4.00 4.00 Part Time - - - Total Employees: 4.15 4.00 4.00 �� , �� , � � -� :s� u,=� � += t �' � �k �� ,� z ;�.,�: �,,� Personnel: This increase is primarily due to employee merit and salary increases and increased health insurance premiums. Operatin�: This increase is primarily due to annual increases in both software support and auditing fees and the replacement of three computers in FY2016. [61] � v ' � �- = : € r� �+�� a � �� z� �� - � � � �;' °,� �� ,,�� ;: e -�, . :>, . ��x� , , � _ . � q � . , m �` � , � . [62] -� . . _, . . _ � _. _ FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00� APPROPRIATIONS: Personnel 338,946 338,170 335,717 353,900 4.65% Operatin� 38,573 43,740 41,561 50,200 14.77% Bud�et Cost Savin�s - - - - 0.00% Capital - - - - 0.00% Total Expenditures: 377,519 381,910 377,278 404,100 5.81% Revenues and Expenditures by Fiscal Year 450,000 400,000 - _._ _.. _ , � i 350,000 � i 300,000 t =' '. � i � ��a Personnel Expenditures 250,000 � Operating Expenditures 200,000 i j � 150,000 k � � --. Capital Expenditures ' " � �Ml�Revenues 100,000 , , _� ' , G 50,000 0 �� ,?>. FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [63] �' . , y � ,�, � .# ��.,�- a ; �_ �-� �° �; _,, Legal 345 Tequesta Drive Tequesta, FL 33469 Corbett and White PA Trela J. White 561-586-7116 trela@cwd-le�al.corn Carson and Adkins, PA Leonard Carson 850-894-1009 lacarsori@carsor�-adkinslaw.com i �€ +' FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - _ �, _ - �e� � � .a,,3��:�� This Department has no significant changes. [64] � � _ 3fi �°: �,,: � - ��k �; �� ' �� _ �� _ � �; � .� �� , a E . ; �. s., � �: � , ;�£. �� ;.�.�.� v= tM ; � �� r�. �.�.. - � .<a.. ; . . � __ , ,. , _ . ..< a . .. � ..: [65] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel - - - - 0.00% Operatin� 197,371 150,000 150,000 150,000 0.00% Bud�et Cost Savin�s - - - - 0.00% Capital - - - - 0.00% Total Expenditures: 197,371 150,000 150,000 150,000 0.00% Revenues and Expenditures by Fiscal Year 250,000 200,000 150,000 �� s' il$;: _��_.y, Personnel Expenditures ' � • � Operating Expenditures 100,000 � � '�� `'�� a � � � ° � .__ Capital Expenditures � �1Q�Revenues 50,000 : � .. a ; � °, 0 F � FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [66] I � �� ;. ,< <_ � �. . � �:;�� E � S� .�� .° ��: Comprehensive Planning 345 Tequesta Drive Tequesta, FL 33469 561-768-0457 NZ Consultants Nilsa Zacarias nzacarias@tequesta.org ��: � ° ,, • _ „ - .{� . - � � � � �� FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - ; ,. y ,.��, � u . � r r � � . . , b � ��, � �. ��;a�g �£ ��=��>�a � �� .� : ;�� . � v ,��,, . �_, Operatin�: This increase is primarily due to a 6% increase in planning fees and a decrease in projected computer hardware costs. [6�] � £ ; '� 8 y ' ' " ..� �,: _ .;<<. �� 'k��., 2£ : i <. . � .. _ � � � . _: � � � `.� �.?& °'�` - �a : ml �^� � _ � , � '� '*" ` _:_ .,�,? F.. �t- ' �� : a �. '� ,� . � '" . __ $ � ,,,.� .. . > � � z �: '�,.-t.�- ..� � � ��.� . . ��-� �� _._ � _w_ -� � ,e < _�. " ' � �6g� FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 32,378 35,000 49,959 35,000 0.0096 APPROPRIATIONS: Personnel 90,542 - - - 0.00% Operatin� 112,138 180,750 180,261 188,000 4.01% Bud�et Cost Savin�s - - - - 0.00% Capital - - - - 0.00% Total Expenditures: 202,680 180,750 180,261 188,000 4.01� Revenues and Expenditures by Fiscal Year 250,000 200,000 _ _. � _ � ( :� 150,000 ; °:. _. ---=�.- Personnel Expenditures ' � � :� �_�_ � � ` .° ° �, � � Operating Expenditures • .. 100,000 � - � � ____ Capital Expenditures �(�Revenues 50,000 + � 1 € � i �.� �. FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [69] � , S -� ��, � m _;� � �� i.. � General Government 345 Tequesta Drive Tequesta, FL 33469 561-768-0463 Michael R. Couzzo,lr., Village Manager mcouzzo@tequesta.or� - � ` !'.� FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 0.80 0.80 0.80 Part Time - - - Total Employees: 0.80 0.80 0.80 � ,..,,. � e � � �.t �< ,�� _,:�; �, ;�,: � Personnel: This increase is primarily due to employee merit increases, increased health insurance premiums and the addition of a new employee assistance program called Teladoc and investment advisor fees associated with the Village's 401a and 457 plans. Operating: This increase is primarily due to the addition of contractual I.T. services, the cost of updating Microsoft Office and increased property/liability/automobile insurance premiums. Capital: This decrease is due to the installation of panic buttons in Village Hall, the purchase of an ice machine and the I.T. department purchasing a computer in FY2015. [�o] � _ , � .,:; � < _ E : � �: � ,.: �� °, �. � � � ,:� ,. � �� ' _ � � . �~ �� :: _�" �.- � v. � H ��„ � -. � �� , [71] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 95,850 102,229 98,172 121,200 ' 18.56% Operatin� 167,537 210,081 205,719 261,900 24.67% Bud�et Cost Savings - - - - 0.00% Capital - 9,070 9,070 - -100.00% Total Expenditures: 263,387 321,380 312,961 383,100 19.20�0 Revenues and Expenditures by Fiscal Year 450,000 400,000 -- � .. _._ _._ - . __�.. 350,000 - 300,000 -: i � h = � � � Personnel Expenditures 250,000 ti —� � 200,000 S � Operating Expenditures �°'�� a �� "� �� Capital Expenditures 150,000 100,000 °� � � ° � � -�� MI�Revenues 50,000 � � K. � . 0 _ �, FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [72l z:g fi , � � � � y � �� :tt ` � � . - � � � , i��' ' � � ,�� ' , �� > �' �. � � � — ' ` �� ,, _ �� Police 357 Tequesta Drive Tequesta, FL 33469 561-768-0509 Christopher Elg, Police Chief cel�@tequesta.or� � � ; � �� ,� fl � �, �;, �. � , � � �-� � � €'� .��; �,�-,. ;�� - .�„� - FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 24.00 24.00 24.00 Part Time* 3.00 3.00 5.00 Reserve Officers - - - Total Employees: 27.00 27.00 29.00 *lncludes one part time dispatch position that is sometimes covered by multiple part time employees. � � °' -� �;� � �.: �'-�� , �� ,�� ., � ° �� . � ;,� � �•' �" . , e , �-:. �, -- , , , : . . �� a -� .; ,� �-- ��, � �� `s�; . ;� �� . �"� . � �� .:� ,,Fa �_ Revenues: This increase is primarily due to budgeting PBC manatee protection revenues in the FY2016 Budget. Personnel: This increase is primarily due to the addition of two part time positions, employee merit increases, a decrease in the Village's pension contributions and increased health insurance premiums Operatin�: This decrease is primarily due to the completion of the Military to Main Street program, the upgrading of the audio/visual equipment in the EOC, the cost of updating Microsoft Office and radios no longer being under warranty. Bud�et Cost Savin�s: There was a savings of $52,021.00 after union contract negotiations were finalized. A portion of this savings ($51,534.00) was used to cover shortages in personnel and capital accounts. Ca ital: This decrease is primarily due to the purchase of 7 police vehicles in FY2015. [�3] . �} � >:� FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 98,011 35,120 65,451 48,900 39.24% APPROPRIATIONS: Personnel 2,219,109 2,303,297 2,298,966 2,429,220 5.47% Oqeratin� 502,679 446,532 440,030 438,350 -1.83% Bud�et Cost Savin�s - 487 - - -100.00% Capital 289,961 238,434 238,434 - -100.00% Total Expenditures: 3,011,749 2,988,750 2,977,430 2,867,570 -4.05% Revenues and Expenditures by Fiscal Year 3,500,000 3,000,000 - _. _..e__ i ' 2,500,000 j , � �_, Personnel Expenditures 2,000,000 � i ; � � � Operating Expenditures 1,500,000 � �� ` <. r � e � �_ Capital Expenditures �_ � 3 1,000,000 " - ° ��. _ < , ; , .., ' � _ ; �Mf�Revenues 500,000 � ` � �- .� F �� '� � :� ... . . �_- � p � � � �. FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [74l � - ��°- �'�."� �� . � � v � % r � � "`�'s �.� r c � .�,� _ f � ^Y� .,�. �, �,� y, �' : � �., � ��. ,, - � � ' ;, .< � z z . � . _ °"� . � � » ^ e � ,�z ` �,. � _. �� . .. �.. � M � � m. , �� .'�. . �"''� .. `��` --.. . _ . . _ . . _ Building 345 Tequesta Drive Tequesta, FL 33469 561-768-0455 Timothy English, Building Director ten�lish@tequesta.or� �- - , {,, � - <�. � �.- FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 4.00 4.00 4.00 Part Time 2.00 2.00 2.00 Total Employees: 6.00 6.00 6.00 �� '�� Revenues: This increase is primarily due to building permit fees associated with the construction of a new assisted living community. Personnel: This increase is primarily due to employee merit increases, increased health insurance premiums and increased personnel training. Operating: This decrease is primarily due to the addition of contract scanning services in FY2016, increased travel & per diem costs associated with increased personnel training, the addition of automobile insurance and projected decreases in vehicle repairs and maintenance and books and memberships [�5] �� % � ��'a�` . �°�'=� � `��' 'm� i',�,�-� ��`� �� :� s �° ' _�"'� � �z"' � � [76] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 433,473 408,630 405,750 457,000 11.84% APPROPRIATIONS: Personnel 88,175 349,050 342,467 374,900 7.41% Operatin� 197,743 81,800 81,513 78,900 -3.55% Bud�et Cost Savings - - - - 0.00% Capital - - - - 0.00% Total Expenditures: 285,918 430,850 423,980 453,800 5.33% Revenues and Expenditures by Fiscal Year 500, 000 450,000 400,000 350,000 I 300,000 � �:_ Personnel Expenditures 250,000 ; •—� Operating Expenditures 200,000 . .: . , E.� : • ' ---� _ ._ Capital Expenditures � , s. 150,000 � ` s . — _ _.� ` ` � � �� M�Revenues 100,000 = � � � 50,000 �� ' _� . .- � -., ° a ° � �� , _ u . _. «<�� FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [��l � _ � �,� . 4 � . a . ,.. _ .. � . . 4,. -; ` , � � � � � �: Fire 357 Tequesta Drive Tequesta, FL 33469 561-768-0556 James Weinand, Fire Chief iweinand@teQUesta.org f �� Y ,�� ,�, � � �, �r'�`'��:; E `� �-��:� � 3 ` - a� � �� -'�� . �. � �:� � �` „� �� ;�,��`�m�",�` 3,A "`��`� =,��K �,� .. t Y "-. �;t. `�.� -az •'�. � �`;;� . �.: �� .,w�i� "� � �it . - , . , �_' � ` � . , - _�' .a,, ' . � FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 20.00 20.00 20.00 Part Time 3.00 2.00 2.00 Interims 3.00 3.00 3.00 Total Employees: 26.00 25.00 25.00 �, m �r�� . � �� ° ��;�;, �..#,��>�-.�;� �.��r � �-' s�� .� ,� �,� ; -� Revenues: This decrease is due to a projected decrease in fire plan review fees. Personnel: This decrease is primarily due to employee merit, the retirements of one captain and the Fire Chief, increased health insurance premiums, decreased VOT pension contributions and the interim firefighters receiving both health insurance and education reimbursement funds in FY2016. Operatin�: This increase is primarily due to the cost of upgrading the audio/visual equipment in the EOC and updating Microsoft Office. Bud�et Cost Savings: There was a savings of $59,220.00 after union contract negotiations were finalized ($36,800), the part time firefighter position was eliminated ($11,400) and the hydraulic extrication equipment was purchased for less than originally anticipated ($11,020). Capital: This increase is primarily due to the replacement of the SCBA system in FY2016. (This will be a 5 year lease purchase.) [78] ��' _ ,� �� =�- _ _ FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 992,571 983,126 960,196 976,900 -0.63% APPROPRIATIONS: Personnel 2,627,601 2,615,200 2,655,293 2,592,000 -0.89% Operating 265,673 312,670 301,174 336,700 7.69% Bud�et Cost Savings - 59,220 - - -100.00% Ca p ita I 540,080 10,980 10,980 133,300 1114.03% Total Expenditures; 3,433,354 2,998,070 2,967,447 3,062,000 2.13% Revenues and Expenditures by Fiscal Year 4,000,000 3,500,000 - - - 3,000,000 -'',, .� ,_ : . __ _ 2,500,000 � ,� ��-�� :��:Personnel Expenditures 2,000,000 } ' � _� Operating Expenditures ,, �. , 1,500,000 ' � _ _,..__ Capital Expenditures � 1,000,000 � �MI�Revenues ° ... _ , � 500,000 _ � o I .:�� -.=-� __ FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [79] � , � ` q o.s�, '"r �' °�` � �� _ � 9 �� g � � ,�* :. . ' � :-: ,,. 1 �: . � � �= a i � , � . ' a� i ` � ._�_ ��" � �, �.,� � �°��-��,'�°' Public Works 136 Bridge Road Tequesta, FL 33469 561-768-0484 Douglas Chambers, Superintendant dchambersC�tequesta.or� �� , � �,� .: — �� 4�}� �t. �° : ,a FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 5.00 5.90 7.90 Part Time - - - Total Employees: 5.00 5.90 7.90 3 B � � } � '� � �`." j � b � -� ,� �� . ° � � Personnel: This increase is primarily due to the addition of 1.40 full time positions in FY2015, the elimination of 1 part time position in FY2015 and the addition of two full time positions in FY2016. Operatin�: This decrease is primarily due to the cost of connecting to the sewer system in FY2015. Budget Cost Savin�s: There was a savings of $31,100.00 because of a change in an employee's health insurance coverage and delaying the hiring of a budgeted part time position. Portions of this savings were used for pathway lighting design ($3,300) and for road repairs ($27,800). Capital: This decrease is due to the purchase of two vehicles, two lawn mowers and pathway lighting design in FY2015. The proposed FY2016 budget is for equipment replacement ($30,000) and pathway installation ($20,000). [80] �� -�. �� £ _ - ; � � � �-,. �� a�.'��..�,�-- . � �° � �� ,m� �. �, e" �u� �a »�'��' _� � ;8 � � � } �� . [81] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 347,642 275,070 277,478 455,850 65.72% Operatin� 511,146 713,100 674,058 625,380 -12.30% Bud�et Cost Savin�s - - - - 0.00% Capital - 78,300 77,715 50,000 -36.14% Total Expenditures: 858,788 1,066,470 1,029,251 1,131,230 6.07% Revenues and Expenditures by Fiscal Year 1,200,000 - _ __ — _ _.... ..,_ 1,000,000 - � -; � 800,000 ; � � ¢, ;�,. � , ;' �.___, Personnel Expenditures � Operating Expenditures 600,000 ;: . : �' : �- �;� � � :��. � � ___ Capital Expenditures 400,000 � e e ' �._.. __ � � _ ` ��Revenues 200,000 � � °. . ; �: 0 �� . ,, FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [82l i '� �f Y ` � ii' :t� � , a� �s �r � � a � .r � � . � `� � � � � � , , _ , , , , ��, , � � � : .�{ ... �� . <� . .��.` . <..,' ..ar„� � �.. �,Y � Leisure Services 399 Seabrook Road Tequesta, FL 33469 561-768-0473 Greg Corbitt, Director of Parks and Recreation �corbitt@tequesta.or� � _ ..� � � _ � �� y.�. FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 3.00 3.00 3.00 Part Time* 3.00 3.00 3.00 Interims 10.00 10.00 10.00 Total Employees: 16.00 16.00 16.00 *Includes one part time park attendant position that is sometimes covered with multiple part time em ployees. � � , � �� -�" � ��' � � � �.. '� - °_s. z "�� .,�.`�` � �, � � � . � r n ,. ': e „ �' � � � . � '"� � : 9 € ,�,_;_ �. = p �� i s�„� � � Revenues: This increase is primarily due to the Department receiving a FRDAP Grant in FY2016. Personnel: This increase is primarily due to employee merit and salary increases, decreased seasonal salaries and increased health insurance premiums. Operatin�: This increase is primarily due to the Department receiving a FRDAP Grant in FY2016, increases in liability/property/automobile insurance premiums and the cost of upgrading Microsoft Office. Bud�et Cost Savin�s: There was a savings of $5,300.00 because of a decrease in the seasonal salaries account. Capital: This increase is due to the purchase of a van in FY2016. (This will be a three year lease purchase.) �83� FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 84,042 85,250 74,708 130,250 52.79% APPROPRIATIONS: Personnel 313,465 325,166 325,380 342,050 5.19% Operatin� 193,605 215,614 212,785 276,990 28.47% Bud�et Cost Savings - 5,300 - - -100.00% Capital 1,200 - - 30,000 N/A Total Expenditures: 508,270 546,080 538,165 649,040 18.85% Revenues and Expenditures by Fiscal Year �oo,000 600,000 - I _ _ I 500,000 � � , ' ��,:; Personnel Expenditures y 400,000 � i - -m � -= Operating Expenditures 300,000 I � .. .. ` s ` ._ _._ Capital Expenditures �'. 200,000 - ---- -- �II�Revenues 100,000 � I � ' '---- ----- _' 0 � _ � ! , FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [84] �� . , y� ,�4�� m 4; � �� ` � , � ��'�.'�� ` � Debt Service 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 JoAnn Forsythe Finance Director jforsvthe@tequesta.or� ''_� .��`�°.�, �� -�> �� 4 �` '� '�� . � ''��° � � � € '.`s ' �i_�>,�� >�P�, ��t ,�� ' � � _' � �� . Principle & Interest: The Village has entered into the following capital lease and long-term debt agreements: 2002Note Pavable Capital Lease Holder: Bank of America Holder: Banc of America Purpose: Public Safety Facility Purpose: Sutphen Custom Pumper Truck Original Amount of Loan: $5,000,000 and Equipment Interest Rate: 4.28% Original Loan Amount: $397,922 Term: 20 Years Interest Rate: 3.61% Expires: September 2022 Term: 10 Years Expires: April 2012 Capital Lease Holder: KS State Bank Purpose: Police Vehicles (7) Original Amount of Loan: $240,658 Interest Rate: 3.049% Term: 3 Years Expires: May 2018 The Proposed FY2016 Budget includes funding for two new capital leases: • Fire: 5 Year Lease for SCBA equipment. Original amount of loan: $133,300 • Parks & Recreation: 3 Year Lease for a van. Original amount of loan:$30,000 The FY2015 and Proposed FY2016 Budgets also included funding to lease two pick-up trucks for the Public Works Department however; these trucks were purchased in FY2015 instead of being leased over three years as originally planned. �85� FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Principle 306,411 370,222 334,637 454,300 22.71% Interest 114,397 118,388 113,990 110,850 -6.37% - - - - 0.00% - - - - 0.00% Total Expenditures: 420,808 488,610 448,627 565,150 15.66% Expenditures by Fiscal Year 600,000 500,000 .�._, _ . _ _ _. .: .. _- - - — 400,000 - ° -- - :� Interest 300,000 , , � , Principle I 200,000 !, �� i I 100,000 , _ � i _ . o �_ ; I' I ;. _ FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [86] r � � F . _ � � ,,. �.° �, � � � � . H s � �.., :: . � . .. �t e i � �. �_ .. ... ,= � _ - , �:> � . � � � ' � �- c �- z — _' . _. _ . . � .. . ..�� —, � `� �`.�. s� . �z � . , . , - �, �. �`*.�`a -�`�� _� �� .. Capital Improvement - 136 Bridge Road Fund # 3 01 Tequesta, FL 33469 561-768-0463 Michael R. Couzzo, Jr., Village Manager mcouzzo@tequesta.or� , -� . �� , . . _�:�� . _ � � - � � � ��; � �' "� z ,.� s ! ° .a; � e a '� ' � ;' s i $ r' � � . "� ��. � Ca ital: FY2015 -$85,000.00 was transferred from the General Fund and $1,300.00 was appropriated from Fund Balance to fund the US1 Project in the amount of $86,300.00. FY2016 -$316,800.00 is being transferred from the General Fund in order to fund the following projects: • Pathway/Sidewalk Improvements $50,000 • Signage $45,000 • Roadway Improvements $121,800 • US1 Project $100,000 Transfers Out FY2014 -$100,000.00 was appropriated from Fund Balance and transferred to the General Fund [87] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 100,000 85,000 85,000 316,800 272.71% APPROPRIATIONS: Operatin� - - - - 0.00% Ca ital - 85,000 85,000 316,800 272.71% Transfers Out 100,000 - - - 0.00% Allocate to Fund Balance - - - - 0.00% Total Expenditures: 100,000 85,000 85,000 316,800 272.71% Revenues and Expenditures by Fiscal Year 350,000 300,000 �• - . ..., � - 250,000 ' _ ____, Operating 200,000 - � Capital 150,000 � � � � ___� Transfers Out 100,000 �M(••Reven u es 50,000 i � ` _, , :. � � i � � �� _ �� w. FY 2014 Actual FY 2015 Estimated FY 2016 Proposed �88� � � n ; w.. .s�` �� 5... z �:. � ` ri,< _ ? � . �� '� ° �: x ,_�.'. '� ��;-.��`� � �-�,'�..� � Capital Projects - 136 Bridge Road Fund # 3 0 3 Tequesta, FL 33469 561-768-0463 Michael R. Couzzo,lr., Village Manager mcouzzo@tequesta.or� �, � . � �� , s�� i : �� ,1 a�.� � �, �, ��"��-�� i , �-� Transfers Out FY2014 -$50,000.00 was appropriated from Fund Balance and transferred to the General Fund. [89] FY 2014 FY 2015 FY 2015 FY 2016 Diffe re n ce Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 50,000 - - - 0.00% APPROPRIATIONS: Operating - - - - 0.00% Capital - - - - 0.00% Transfers Out 50,000 - - - 0.00% Allocate to Fund Balance - - - - 0.00% Total Expenditures: 50,000 - - - 0.00% Revenues and Expenditures by Fiscal Year 60, 000 50,000 40,000 ��:� Operating 30,000 � u:� Capital ' , Transfers Out 20,000 � •�M�(�Reven u es 10,000 �' I 0 I . FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [90] "_ ��_n-_ __ _� _,._. � �� . � .� . � , � �� y � . � ` � � ��, Special Law Enforcement - 136 Bridge Road Fund #605 Tequesta, FL 33469 561-768-0509 Christopher Elg, Police Chief celg@tequesta.or� z . . ,n = ,�� ; -.��£. a ,._. ,. � .,.;. �_.- �� : � .. . �, �, � _ ,� , � �3<, , �� Operatin�: FY2015 — The Police Department used forfeiture funds to purchase defibrillators, training weapons and weapon upper receivers. It also used forfeiture funds to pay for its annual membership to the Palm Beach County Special Law Enforcement Exchange System. Capital: FY2015 —The Police Department used forfeiture funds to purchase a Powerflare traffic control kit, a traffic radar recorder, a weapons cabinet, radar units and portable radios. Allocate to Fund Balance: FY2014 -$268,656.00 of forfeiture funds were collected from the DEA ($1,073.00) and the US Department of Justice ($267,583.00). These funds were allocated to Fund Balance. [91] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 287,621 71,000 66,289 - -100.00% APPROPRIATIONS: Operating - 19,975 15,264 - 0.00% Capital - 51,025 51,025 - 0.00% Transfers Out - - - - 0.00% Allocate to Fund Balance 287,621 - - - 0.00% Total Expenditures: 287,621 71,000 66,289 - 0.00% Revenues and Expenditures by Fiscal Year 350,000 300,000 I 250,000 j ' ___� Operating 200,000 _ �.� Capital E 150,000 ` __ .__,.: Allocate to Fund Balance 100,000 �M�Revenues 50,000 � � �r�� _ _ � 1 0 ' FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [92] __ � �:s ., �, _ . � �� ,� � � �, �-��.� � °�;�. 4 �� . ,_ . � _ � �" � '� � � This Page Intentionally Left Blank [93] , e ,., �;: y;..,,, ,��: �� . �= x �- t - � �� i. ,,:� _ . � R ,: ,� , � _ - �a :�, , .. � ,, Proposed Fiscal Year 2016 Budget Detail - Proprietary Funds [94] �� } � � ;y � ��., £ ��,�' -.�„S ��- �� « , . . `:�f4 x' , n , t, ° � - Water Administration 345 Tequesta Drive Tequesta, FL 33469 561-768-0463 Michael R. Couzzo, Jr., Village Manager mcouzzo@tequesta.or� �' ; B � ��.: �'., '_ FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 1.15 1.60 1.60 Part Time - - - Total Employees: 1.15 1.60 1.60 �� .�'�� •�� '� �. �, �`� �� _ �� : �- , _ , .. �r ,� '. �,r � ` x� ,l �. E . ,. �...� , , ,. "€ �� F �' ��. _ Personnel: This increase is primarily due to the addition of 0.40 full time positions in FY2015, employee merit and salary increases and an increase in the cost of health insurance. Operatin� Expenditures: This decrease is primarily due to the Village completing a Rate Study in FY2015. [95] 4 � 77e^�� 7 i4, � 5 x 3 � � � r � a� e y .�s a .,, g ..€ �,� y� ., a , „ . ,. ��p _ � `� - ,�. �,��. � a i : - � �= . L � � - � � == ��: �m -� . � 3 � . .: . , ,. N �,: �. � . � : t, �.��._ ._�_�a �."'°�'�� - .�. . . ... ��.� � . . : [96] � � . .� � �� ,;� � � _ � � �? °� � �� .:_� �o-' .�� }.. � � ' �; - ' FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 217,678 227,580 289,863 287,400 26.29% Operating 734,120 758,470 758,674 713,150 -5.98% Budget Cost Savin�s - - - - 0.00% Ca ital - - - - 0.00% Total Expenditures: 951,798 986,050 1,048,537 1,000,550 1.47% Revenues and Expenditures by Fiscal Year s,zoo,000 1,000,000 � � I ._ i 800,000 �... :� �. _. :,,, ,�: ,, _:e.:__� Personnel Expenditures P�� 600,000 - `�� ` � ` •=�-� Operating Expenditures � ,. � . _ _ Capital Expenditures 400,000 --- � , � � _ � � �MI�Revenues 200,000 � � � � �; �� ; � � i , 0 ,.�� . � � � � � FY 2014 Actual FY 2015 Estimated FY 201b Proposed [97] a-+ �rf �. g a ° _ r' � "= - .�- - -, �; a , -. _ . ._ ., �-. .- > ., �.- �, . . ., ,. 'r '.�, . _ . � , _. � . � . � ._ . � � : .; _ „� ° : ` f .y ff {4 �h , . ` � . �' �' � " �8 b� ,,.'�. �_ � ��' . . �:'� . "`�°``# `� � �� . ..�' "� � ��.� � ` ¢ .. Water Production 90101d Dixie Highway Tequesta, FL 33469 561-768-0493 Sam Heady Deputy Utility Director sheadv@tequesta.or� � � � � � ��,� �� ,�, �� ,� - � , � - �>, � - � FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 5.00 9.00 9.00 Part Time - - - Total Employees: 8.00 9.00 9.00 �� .* °+��:�€�$ � � � � 3 ! ��.,��.�� ' � � ��`. �� ,_�. Personnel Expenditures: This increase is primarily due to the addition of a full time position in late FY2015, employee merit and salary increases and an increase in the cost of health insurance. Operatin� Expenditures: This decrease is primarily due to the reclassification of an account. Account # 401-242-546.343, Well Redevelopment, is being moved from operating expenses to renewal and replacement expenses. Water analysis costs, utility expenses and the cost of water chemicals are all projected to increase in FY2016. �98� FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 561,811 626,700 622,099 777,350 24.04% Operatin� 802,870 1,039,735 1,011,009 996,800 -4.13% Bud�et Cost Savin�s - 199,950 - - -100.00% Ca ital - - - - 0.00% Total Expenditures: 1,364,681 1,866,385 1,633,108 1,774,150 -4.94% Revenues and Expenditures by Fiscal Year z,000,000 _ _ __ Z,BOO,000 _ � �.,:— — - , _ 1,600,000 — ....�W.�.� � 1,400,000 — � � ' � �—� Personnel Expenditures 1,200,000 j � a 1,000,000 r � ... y i�=' Operating Expenditures _ _. .. 800,000 - � �_ __e___ Capital Expenditures � -� �� 600,000 : � ;. ��> � °, �. �°_� _�, � � � ��Revenues �a 400,000 � �� °-,: . �. � _� , .,� ' . 200,000 ! - 0 � ' FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [99] �� : r � N � �"l,r r,� � � ._ � �� . „ � �.�'a.e�.�.�i: s' .s r ; � � '°��a.��` �z;�a��..':.�..,� _�� _.;, ��", .. . . �,*� �, �. � ��+�,+�� Water Distribution 136 Bridge Road Tequesta, FL 33469 561-768-0493 Sam Heady Deputy Utility Director sheadv@tequesta.or� � �3 �: �� . , � , � , � '�: FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 8.00 8.00 8.00 Part Time - - - Total Employees: 8.00 8.00 8.00 �=§> � , � �� ,� �~ �. � �� .�_n: �y�� Personnel Expenditures: The increase in personnel costs is primarily due to employee merit increases and an increase in the cost of health insurance. Operatin� Expenditures: The increase in operating costs is primarily due to updating Microsoft Office and projected increases in vehicle repairs and maintenance costs and computer hardware. [100] _ �' - _ ` �:� .� _ ;� � � �; � . 4 FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 579,299 554,960 547,980 571,100 2.91% Operati ng 106,784 125,400 123,600 138,500 10.45% Bud�et Cost Savin�s - - - - 0.00% Capital - - - - 0.00% Total Expenditures: 686,083 680,360 671,580 709,600 4.30% Revenues and Expenditures by Fiscal Year soo,000 �oo,000 � i 600,000 � -C 500,000 � � ,_--: Personnel Expenditures 400,000 k 1 � �4—=0peratingExpenditures . � Capital Expenditures � � 300,000 � � ° � �. �MI�Reven u es 200,000 � 4 Y ,�, _. � s �_ - 100,000 � � 0 �i .i �i FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [101] � � � 7� � � ; - -� ; . . �� _�� , � ._ j - � < �, , , . , a �- � ;.; �� - ,��>. ��,� � ��,�� "�' ='.� ��,,� Renewal & Replacement 136 Bridge Road Tequesta, FL 33469 561-768-0493 Sam Heady Deputy Utility Director sheady@tequesta.or� �. � .�. � � �� . � �. � FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - �� '�.��= �_ �`�`�,�� 7 ,�, �� - . ..o'� � , �F i �``.' � �'. � 1 � � � ' � � r � - �":, § �" � ' �: : �'e � � #� -,€ � , ,� ��.< < - > , .. , � � � , � ' �'��` � � � ° > .,. > :. r � .� ;'.,� .� . Operatin� Expenditures: This increase is primarily due to the Jupiter Inlet Colony Water Main Replacement Project. There is $1,338,300.00 budgeted for this project in FY2016. Capital Expenditures: This decrease is due to the purchase of two vehicles, several SCADA computers and CMMS software and integration costs in FY2015. The proposed FY2016 budget is for computers at the Water Plant. [102] _ :;. E; � .� � > .�-: . . .:��.. . . � x _.� .,_� ,i; , .,�'_ �� .. �� - FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel - - - - 0.00% Operating 475,645 549,428 549,428 1,625,300 195.82% Bud�et Cost Savings - - - - 0.00% Capital 36,496 188,200 162,200 10,000 -94.69% Total Expenditures: 512,141 737,628 711,628 1,635,300 121.70% Revenues and Expenditures by Fiscal Year i,soo,000 . 1,600,000 �. �,_..� �,� �...�.._.�,�.J.z — � 1,400,000 - - 1,200,000 - �_.:,, Personnel Expenditures 1,000,000 - ° Operating Expenditures 800,000 ° �- °� � � °�"� , Capital Expenditures 600,000 -- �II�Revenues 400,000 �' � �`� � � � —_ 200,000 = ; � 0 �i , FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [103] � � �� _ � ;;�, � . � � �� < . . � _ >� r � _ � "� � �; � � � �: � � �� -�- Debt Service 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 JoAnn Forsythe Finance Director if�rsvthe@tequesta.or� �. ,.� �� , , ��. .� �� . .,� ��'`�� ,�;'`��, ffi , �, � � - -. � '- � � w � $ f - � .� # : � i �.� �'S 8 � . a ` � ;� �' , �� :�"_� ''��_-- � �r �� ` �; _ Principle & Interest: The Village has entered into the following capital lease and long-term debt agreements: 2004Note Payable 2008 Note Payable Holder: Bank of America Holder: Bank of America Purpose: Water System Expansion Purpose: Advance refunding of 1998 Original Amount of Loan: $645,170 Water Revenue Bonds Interest Rate: 4.96% Original Loan Amount: $6,554,935 Term: 20 Years Interest Rate: 3.6852% Expires: May 2024 Term: 236 months (Approx. 20 yrs) Expires: March 2028 [104] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Principle 307,867 319,890 319,890 333,400 4.22% Interest 227,222 226,910 226,910 214,900 -5.29% - - - - 0.00% - - - - 0.00% Total Expenditures: 535,089 546,800 546,800 548,300 0.27% Revenues and Expenditures by Fiscal Year 600,000 � � _. 3 . 500,000 �- _� � . � � �; x= � �..;f _. � - , .. � ��, 400,000 � � � � � `°�` �� . F � 300,000 w Interest � � _ Principle 200,000 - �_ _ _' ; �� 100,000 _._ _ __ ; �' ; `; , O � ' '_'_>.: > . <. � ` p ...< .:�, . -. .. FY 2014 Actual FY 2015 Estimated FY Z016 Proposed [105] �;. _ . _ _ z � �:; .��; - �._ �� 3,�.�*� �- ,.< � �� ,;� Refuse & Recycling 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 JoAnn Forsythe, CPA, Finance Director jforsvthe@tequesta.org � ..� ��. � � �,: � „, � � � $ �� :'�� .�� :. ��'�� , ��, �� ` ` �' ` x ��. � — _ : . k �, �_ -., a � FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - �� g � � �� dn:� �, � ' `��. �,. �'-,� f �, ,��'�' �, � , # ;.�w °s�'��`'�� 1 ar`$' �� ,. -d;°%, a � Operatin� Expenditures: This decrease in operating costs is primarily due to lower refuse and recycling fees charged by Waste Management. [106] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 481,176 499,795 499,685 490,000 0.00% APPROPRIATIONS: Personnel - - - - 0.00% Operating 489,977 499,795 499,685 490,000 -1.96% Budget Cost Savin�s - - - - 0.00% Capital - - - - 0.00% Total Expenditures: 489,977 499,795 499,685 490,000 -1.96% Revenues and Expenditures by Fiscal Year 600,000 500,000 _____ — 400,000 - .�d Personnel Expenditures i -� t ��.� Operating Expenditures 300,000 -�-- , � ___a Capital Expenditures 200,000 - �_ ° °� �MI�Revenues 100,000 - � � ��; �, . o- , _ _ FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [107] ��=u � � ; �,, �� , - � � � � � ° � �, � � � t , , ,. ; _ :`" � � '°,� - � , , � < ; -° e �,._ � . F. -: , .. . , , . �r , � ; �� ,��. 3� ; Storm Water Utilities 136 Bridge Road Tequesta, FL 33469 561-768-0493 Sam Heady Deputy Utility Director sheadv@tequesta.or� e � �F ;�� , � . �. J �� FY 2014 FY 2015 FY 2016 Number of Employees: Actual Estimated Proposed Full Time 1.20 1.20 2.20 Part Time - - - Total Employees: 1.20 1.20 2.20 � � ��: �:;� �� f�� °:� { �� •a��= i��s ��.;�� ,�ry ��z.� �. �� -.r ��.�, Personnel: This increase is primarily due to the addition of 0.40 full time positions in FY2015, 1 full time position in FY2016, employee merit increases and an increase in the cost of health insurance. Operating Expenditures: This increase is primarily due to budgeted depreciation. Bud�et Cost Savin�s: There was a savings of $7,620.00 on the purchase of a lawnmower in FY2015. Capital: This decrease is due to the purchase of a lawnmower in FY2015. [108] FY 2014 FY 2015 FY 2015 FY 2016 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 324,624 487,300 319,519 557,550 14.42% APPROPRIATIONS: Personnel 95,937 87,044 83,769 139,050 59.75% Operatin� 183,116 385,256 198,033 418,500 8.63% Budget Cost Savin�s - 7,620 - - -100.00% Capital - 7,380 7,379 - -100.00% Total Expenditures: 279,053 487,300 289,181 557,550 14.42% Revenues and Expenditures by Fiscal Year 600, 000 500,000 400,000 �� - �� Personnel Expenditures 300,000 - � � Operating Expenditures � j � �� _ ___Capital Expenditures 200,000 � - � �MI�Reven u es :�� ` �; ":. . � � . � ; � 100,000 - � � �-. � ,� � �� _ _ � _��- FY 2014 Actual FY 2015 Estimated FY 2016 Proposed [109]