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Home My WebLink AboutDocumentation_Special Meeting_Tab 03_09/15/2016 (2) The Village of Tequesta, Florida AN N UAL BU DG ET � � t�R ! � �.�`� � -- "� � � , � � �� `� �� . �,,� ��! ,y', � ��3�� '� �'� "r� �p �L � _ � � � �.."` rc ��;,, �� ,t� ; � _ � } s " ..i t '�. w � ? �* ' • � � � - �II''�c s:.a i t � • �� " a a `�Q� i: �aa� � -� � � � � :�m '� . n ��+ �.�:. ` _ � >. , � � , r; � ;e� � �� r�•+,�� ,��. \ � �;,� s�. j !r ,: � � _ }�; $" # � J � � , s:� l`,. >--.., >-...- , . � , _. ,. � � +,f .. � "'.� _: ,.., , : . �*° E `c � • - - "' . � . _ _. - -� �- . - ' � � " � �'� . M r . ° , �.,,,. � w, � ' " � � , ,_ - _ �� _ �. <, , . � , � . _� � `�', , < . � , � ,.�- � R ° � ; �� . �`��iy�� , ,� � � -- - ' qil . . . . - - - - � - � � �• - ' ' s =. � _ � T t . . . _ _ � _, .�...: . .. . , �.'. . . � � ._ � . . � - ... '. �... � , .�� .,i�.'"i� �`: . E ��: -a� . -�� ;. . ��,. .. � �,�s ....- .. �t:-_,.,� ��"��..�z��.�.,:'�__" s� � - �° --- � — '-' = — — _ . ;�, _�:._�: -� _ � - - i ` - FISCAL YEAR 2017 � y � °�_ a , � �`,�, � � �- '� a �- .� � � �n �� Table of Contents ' Tab 1 Thursday, September 15, 2016 Special Meeting Agenda Resolution 26-16 Resolution 27-16 Fiscal Year 2016-2017 Budget Summary Tab 2 The Village of Tequesta at a Glance 01 • Introductory Section 13 Property Values and Ad Valorem Taxes 23 Proposed FY2017 Budget Summaries All Funds 29 Governmental Funds 37 Proprietary Funds 41 Proposed FY2017 Budget Detail Governmental Funds 45 Proprietary Funds 81 Capital 97 Glossary 101 Tab 3 Budget Worksheet � '�� V��a e of Te uesta TequestaVillageHall ��`��, g q 345 Tequesta Drive � ' � /<' � - Meeting Agenda Village Council - Special Council Meeting Mayor Abby Brennan Vice-Mayor Vince Arena Council Member Steve Okun Council Member To m Pa Cou n c il M Frank D'Ambra Thursday, September 15, 2016 6:00 PM Council Chambers Public Hearing to Adopt Final 2016/2017 Budget CALL TO ORDER ROLL CALL 1. • Announce the percentage (increase 7.47% over) the rolled-back rate (5.8549 mills) necessary to fund the budget � Announce Proposed Millage Rate is 6.2920 • Summary of Budget • Citizen Comments • 2. RESOLUTION NO. 26-16, A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, ADOPTING THE FINAL MILLAGE RATE FOR LEVYING OF AD VALOREM TAXES FOR THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA FOR FISCAL YEAR COMMENCING ON OCTOBER 1, 2016 AND ENDING ON SEPTEMBER 30, 2017; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. 3. RESOLUTION NO. 27-16, A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, ADOPTING THE FINAL MILLAGE RATE FOR LEVYING OF AD VALOREM TAXES FQR THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA FOR FISCAL YEAR COMMENCING ON OCTOBER 1, 2016 AND ENDING ON SEPTEMBER 30, 2017; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. ADJOURNMENT • wllage of Tequesta Page 1 Village Council - Special Council Meeting Agenda September 15, 2016 Meeting � PLEASE TAKE NOTICE AND BE ADVISED: If any person decides to appeal any decision made by this Council with respect to any matter considered at this meeting or hearing he/she will need a record of the proceedings, and that, for such purpose, he/she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. COMMUNICATIONS FROM CITIZENS: Public comments / communications from citizens are limited to 3(three) minutes. Anyone wishing to address Council should complete a"Comments by the Public" card and present it to the Village Clerk prior to the Communications from Citizens. When you are called to speak, please go to the podium and state your name and address for the record prior to addressing Council. Council will not discuss this item this evening; however, Council may choose to have the item placed on a future agenda for discussion. Reference Resolution 25-13 regarding pubiic participation. OTHER AGENDA ITEMS: Any citizen is entitled to be heard on any official agenda item when the Vitlage Council calls for public comments subject to the three-minute limitation. Village Council Meetings are public business meetings, and as such, the Village Council retains the right to limit discussion on any issue. IVOTE: Disabled persons who need an accommodation in order to participate in this Village Council Meeting are requested to contact the Village Clerk's Office at 768-0440 at least three working days before this meeting. Hearing impaired persons please note wireless hearing system receivers are • available by requesting the same from the Village Clerk. SCHEDULE OF MEETINGS AND EVENTS 345 Tequesta Drive unless otherwise indicated Workshop - October 3, 2016 - 6:00 p. m. Regular Council Meeting - October 13, 2016 - 6:00 p.m. � Village of Tequesfa Page 2 RESOLUTION NO. 26-16 � A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, ADOPTING THE FINAL MILLAGE RATE FOR LEVYING OF AD VALOREM TAXES FOR THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA FOR FISCAL YEAR COMMENCING ON OCTOBER 1, 2016 AND ENDING ON SEPTEMBER 30, 2017; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. WHEREAS, the Village of Tequesta, Palm Beach County, Florida, on September 15, 2016, adopted Fiscal Year Final Millage Rates following a public hearing as required by Florida Statute 200.065; and WHEREAS, the Village of Tequesta of Palm Beach County, Florida held a public hearing as required by Florida Statute 200.065; and WHEREAS, the gross taxable value for operating purposes not exempt from taxation within Palm Beach County has been certified by the County Property Appraiser to the Village of Tequesta as $1,003,561,205; and WHEREAS, pursuant to the provisions of Chapter 200, Flor�ida Statutes, the Village of . Tequesta has the power to levy ad valore�n taxes against real property and tangible personal property in accordance with state law. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE OF TEQU�STA, PALM BEACH COUNTY, FLORIDA, THAT: Section 1 The operating millage rate for the fiscal year beginning October l, 2016 and ending September 30, 2017 is 6.292 mills which is above the rolled-back rate of 5.8549 by 7.47%. Section 2 This Resolution sha11 take effect immediately upon its adoption by the Village Council. � RESOLUTION NO. 27-16 � A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, ADOPTING THE FINAL BUDGET FOR FISCAL YEAR 2016-2017; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. WHEREAS, the Village of Tequesta of Palm Beach County, Florida, on September 15, 2016, held a public hearing as required by Florida Statute 200.065; and WHEREAS, the Village of Tequesta of Palm Beach County, Florida has established its fiscal year to begin on October 1 S of each year and end on September 30 of the following year; and, WHEREAS, the Village of Tequesta of Palm Beach County, Florida, set forth the appropriations and revenue estimate for the Budget for Fiscal Year 2016-2017 in the amount of $19,127,050. NOW, THEREFORE, BE IT RESOLVED SY THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, THAT: Section 1 The Fiscal Year 2016-2017 Final Budget is adopted. • Section 2 The Village Council of the Village of Tequesta, Palm Beach County, Florida, designated the Finance Director or her designee as Budget Officer in accordance with Section 166.241(3), Florida Statutes. The Finance Director or her designee, as the designated Budget Officer, with the written approval from the Village Manager, shall be authorized to make certain budget adjustments within a department provided that the total of the appropriations of the department is not changed. Section 3 The Village Clerk shall mail a copy of this resolution to the Village of Palm Beach County Property Appraiser, to the Palm Beach County Tax Collectbr, and to the State of Florida Department of Revenue within three (3) days after its adoption. Section 4 The Village Clerk shall, within thirty (30) days of the effective date of this resolution, certify to the State of Florida, Department of Revenue that the Village has complied with all statutory requirements in adopting the millage rate and budget. The Village Clerk shall transmit to the Department a copy of this resolution, a copy of the certification of value showing the rolled-back rate and proposed millage rates as provided to the Property Appraiser and a certified copy of the published advertisement of the final budget public hearing. Section 5 This Resolution shall take effect immediately upon its adoption. � . • �, _ . ...: - BUDGE7' SIJIV�MARY Village of Tequesta - Fiscal Year 2016-2017 *THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE VlLLAGE OF TEQUESTA ARE 2.4% LESS THAN LAS7 YEARS TOTAL OPERATING EXPENDITURES. General fund 6.2920 ESTIMATED REVENUES GENERAL CAPITAL CAPITAL WATER REFUSE & STORMWATER SPECIAL LAW TOTAL ALl. FUND IMPROVEMENT PROJECTS UTILITY RECYCLING UTILITY ENFORCEMENT FUNDS Taxes: Millage Per $1000 Ad Valorem Taxes 6.2920 6,104,400 Sales and Use Taxes 1,180,100 6,104,400 Franchise Fees 462,000 1,180,100 Licenses and Permits 5D2,000 462,000 Intergovernmental Revenues 874,100 502,000 874,1 QO Charges for Services 1,136,150 4,776,200 484,000 341,250 6,737,600 Miscellaneous Revenues 299,800 12,000 311,800 Intragovernmental Services 561,350 561,350 Unrestricted Investment Earnings 5,000 7,800 12,800 Other Financing Sources 0 44,500 44,506 TOTAL SOURCES $11,124,900 $0 $0 $4,840,500 $484,000 $341,250 $0 $16,790,650 Transfers I� $106,000 106,000 Fund Balances/Reserves/Net Assets $250,650 $1,714,750 $265,000 2,230,400 TOTAL REVENUES, TRANSFERS & BALANCES $11,375,550 $106,000 $0 $6,555,250 $484,000 $606,250 $0 $19,127,050 EXPENDITURES General Government 2,047,500 2,047,500 Public Safety 6,705,150 6,705,150 Physical Environment 6,005,650 4&4,000 606,Z50 7,095,900 Transportation 1,271,700 106,000 1,377, 700 Leisure Services 696,500 696,500 Debt Service 534,900 527,600 1,062,500 Other Financing Uses 13,800 22,000 35,800 TOTAL EXPENDITURES $11,269,550 $106,D00 $0 $6,555,250 $484,Q00 $606,250 $0 $19,021,050 Transfers Out $106,000 106,000 Fund Balances/Reserves/Net Assets o TOTAL APPROPRIATED EXPENDI"fURES TRANSFERS,RESERVES & BALANCES $11,375,550 $106,000 $0 $6,555,250 $484,000 $606,250 $0 $19,127,050 The tentative, adopted, and / or final budgets are on file in the office of the above referenced taxing authority as a public record. �• � •� � ��o •a : �B� FY2017 � The Villa e of Te uesta a t a Glance g q � � [1] i�� ,� r d � � � �� FY2017 ° 0 r � � � �� '� � 1 1 0 1 i i� � � .3�� :� _- . - �� _ . ._.� _ The Villa�e o�f Tequesta's Location in Florida � Incorporated in the State of Florida in 1957 and located in the northeast corner of Palm Beach County, the Village of Tequesta has been a picturesque, family-orientated, community for more than fifty years. It is nearly two square miles, has six parks and wonderful residents who make it a pleasure to live and work here. � a�a h t�ti �AG►tso SRNT O� � R(� Q � ,��ZQSZ � GADSDE „�. k NASSAU p� �A�' � � Q � q' BAY t"� � IEdN ��v. t,wo�s4.0 N �� eaxE DUVAL � � wa ' � ` Q j � AKUI. � TAYLOR s NE� p" GUIF FR K• ETTE � JN� CLAY ��v� aRaO. � FoRa � QIXIE i AIACMU PUfiNAN! FtAC. GILCMRIST � « LEVY MARlON YOLUSlA CRRUS LAKE SE ��NQ'L UA1 � MER• ER NANDO � QRANG� �� RASCO T'� � vir�E4�as OSCEOLA Q NiILS � BOROilGH POLK INOiA a R�vER btANATEE � ��p�� ST. HIGH- '�F,F WCIE LANOS Sa • D£SOT , SOTa MARTIN CHAR• GLADES IpTTE PALM lEE HENDRY BEACH i BROWARD I GOLUER MtAAii-DADE �O y� O� p � �opyrtght 2005 tl igltai •topo-maps.com � �2� � . a � � _a, `�` � � i EI G � �1�: ?� .�• o •� °�� s�� •� : e��'� FY2017 �� ., � Your Villa�e 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. � * R . � r,� �.�? �5�.. �S'. L . , .- . "i' � �� ..E�i ��; ^ , �. ��` ti a r+r } � 4R� r � � �.- � � . ' � * o f .'��.'e� 4 9 , �, � � �_ ,,, . � 'a s�� *�; � �,�. : � � ,: � ��- .� k' �.. �� ... . n ? • ' . �,: , i�., it � #j`` �:� ,.. � . '°'�'� " - V� ' � , � � w � P�i� P , � � �� — j� # ,�� ` • � � ��... °°'..,.._"� * . : .� �. � �- ° - ;� � � i; �� ., . - �'. . , �. . , � t��s ��F �u z ��eta�� a ��,a ,�-=•. , . S � naaeN'-�aa �,a��a . . ,.. ♦�M�'�aYfiYYb� � ' � x � ' J � q ` � , �.... 'RYIY ^' � : .. . ..... �� ... ., . � . .. 1 ' i —�. w- � -� ! YT� ... ,. � `. � � R:. . ` i � � . . n. �. � ,.. � � �, ' � � � � � r . � �. :� �� t ,`' � �- �� .. �� € . .s� � � �,a� . .. � _ p sp �� , . .,� � � �` " ws «. • �. e . . . _ � ,. ` �� . , �, �� . s �� r 3 � i . � i , x _ . ,. -�-�., ` t � � . � j. , �_��" �� .�._ .. , � „� � . .. .. .. * �,, .. - �' j � ; �� : «>f e _ .� � � , , .� � � � � _ :.'ilr .f' ��.� �' ~ `�'.�- From Left to Right: Councilman Tom Paterno, Vice-Mayor Vince Arena, Mayor Abby Brennan, Councilman Frank D'Ambra, and Councilman Steve Okun. , , � Contact Us You can contact the Village Council using the Village's website, www.tequesta.or�, or you can use their individual e-mail addresses. Mayor Abby Brennan abrennan@tequesta.or� Vice-Mayor Vince Arena varena@tequesta.org Councilman Frank D'Ambra fdambra@tequesta.or� Councilman Steve Okun sokun@tequesta.or� Councilman Tom Paterno tpa�erno tequesta.orA • To contact the Village Council by phone please see page 46 of this document for a complete listing of phone numbers or you can contact the Administration Office at 561-768-0460. [3] '� I �� I ' FY2017 1 ��' 1 '�� •� : 1 � : www.Tec�uesta.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 �� • [4] � � FY2017 � � � � .. & �- • Organization Chart Executive Assistant 1 Human _' ; Resources Village Refuse & Clerk/PIO Recycling Finance �- Debt Service ; s . A,, � t Community Other Sou cr es i u��, � Development & Uses � �r � � _._.._ General ( �� Village � Government i �� Manager • Village � � .'` ; i � Village Council =_ ��° Police � Residents '� !��a � � �. �� ' __ _ Village �. Attorney Building � �'` " � Fire Rescue ;__,. . �� t Public Works � � ' �� Parks & Recreation � Water �� .{-� `� Utilities �, _____� Stormwater • [5] k u. 3 `�'�s . � �.�` ,� � ,4 �+� 'S ' �� # ,�`z`T ��'�.. � � -., a- '4 �' � ', � I �' � �`�'��- ��"�"°� i r�# � '�. �� ° � t�� , s��'�� ,� � • 1 �' �� rt � _ � : � �a Y -�� ` �.:,' � . �_' _. . _ . - .. e., ..t�._� �� .� Demographic and Economic Statistics . � ° �`°' Incorporated June 4, 1957 �;-, � Village Council-Manager Form of Government . ,r . v � �,� G �\ �� T i 1 �.__. C �� .�OG�O °'�� °°'°°°° 2 Council members are elected in odd years, 3 Council Members are elected in even years � . j �2 y/ � s � >� f� � � n � The Village of Tequesta held its first election on March 15, 1960 �� Number of voters that voted at the March 15, 1960 election: 6 � �i • With 5,875 residents, 0.03% of the population � of the State of Florida lives in Tequesta (est. US Census Bureau 2014) . ,..<, � _„"""' There are 2,519 households in The Village of Tequesta with an average household size of 2.28 (est. US Census Bureau 2014) The medium value of owner-occupied housing units from 2010-2014 is $287,400 (est. US Census Bureau �i�1�� .��; � �. ��. : -� � owner-occupied housing unit rate from 2010-2014 is $79.6% (est. US Census Bureau 2014j ��j�� The median household income in Tequesta, 2010-2014 '-� • was $54,787 (est. US Census Bureau 2014) [6] � � FY2017 + 1 � ' i 3 �°� . � � � • Demographic and Economic Statistics � � �� 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 2010) �� :, 4,634 Registered Voters in Fiscal Year 2015 Y '�. � i "` \ _ • 96 Full Time Employees in Fiscal Year 2017 s+ 1� Your area is about 2 square miles � � The length of your streets = Approximately 24 lane miles � =:,,�--.°�,°,��. .t, � '�°r�.�� `� :� y , - ` �� _�-�`�```� -� ,, � '� � �; �� ;�',� �� =� � ��. �� You have one bridge � � ��P � �` �� == �� . � N 9 R11RY � � � � You have one library SCHOO� � , � � -.__.� m� �; � m �_ �� i: �.� I � � Your school district is Palm Beach County� �'�� i �� - � � _ � � �� k � � 4 � � �: � � FY2017 . . a . � . r ,:� . .� . . - < <�. ; ;_ � e% . �: _ . Boards and Committees • 457(b) and 401(a) Plan Committee • The 457(b) and 401(a) Plan Committee administers and monitors the operations of the 457(b) and 401(a) plans. • Board consists of five (5) members who serve two (2) year terms. 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. � � "� ,��. . . ! .:� .._.. ,.. . � ... '�. .� � :.._ _ . � �, � ,. � � �� : � - •.� � , �" ,: "�� - „ ' . `.a � —.�-�+ - ''�"'� "`o.� .. 4.p ,,i � �` ` .z, � '' ...i ' :� +. t . - '�a.. .� � `; � - f` � w's" r�"*�„� : . _ ''"^� °�." " .. �� ,i� .. �,� . i i �8� .�• � •� � ,�� : ��• FY2017 . Public Safetv Q� �:; BUILDING DEPARTMENT -��-' =M Number of Building Permits Issued in Fiscal Year 2015: 960 Number of Building Inspections Conducted in Fiscal Year 2015: 1,697 a�� .a. .a. FIRE PROTECTION Number of Stations in Fiscal Year 2015: 1 Number of Full Time, Certified Firefighters in Fiscal Year 2015: 22 Number of Ambulances in Fiscal Year 2015: 2 Number of Pumpers in Fiscal Year 2015: 3 Number of Emergency Responses in Fiscal Year 2015: 1,291 Number of Emergency Transports in Fiscal Year 2015: 1,006 � Number of Fires Extinguished/Alarms in FY2015: 285 Number of Inspections in FY2015: 499 i ❑ � ��e �.: POLICE PROTECTION Number of Stations in Fiscal Year 2015: 1 Number of Full Time, Certified Officers in Fiscal Year 2015: 19 Number of Full Time, Certified Dispatchers in Fiscal Year 2015: 5 Number of Patrol Units in Fiscal Year 2015: 10 Number of Calls Received in Fiscal Year 2015: 3,853 Number of Arrests in Fiscal Year 2015: 174 Number of Incident Numbers Issued in Fiscal Year 2015: 552 � � � --_ i� �'�� ' �� , - �� F�� ; .� REFUSE & RECYCLING Services franchised to Waste Management • • Residential solid waste, yard waste and recycling services • Bi-weekly Pick-Up [9] + � " � � 1 � / 1 1 � 0 i � ° � FYZ 017 Recreation . �. � �� _�. J _ � �4��.��:� _ Ve��t� You have 6 Parks covering approximately 62 acres: Tequesta Fest • Constitution Park Holiday in the Park • Linear Park Easter Egg Hunt • Paradise Park Community Yard Sales • Remembrance Park Food Truck Pow-Wows • Tequesta Park Movies in the Park • Village Green Park � ,� � � � V � � � �'� � 9 �..�; �' �--�� , 2 Playgrounds 3 Baseball/Softball Diamonds 1 Skatepark �� arnp ,�� , �� - - _ .J� 1 Dog Park Summer and Winter Camps ,. �. . J . .. �.. =�� , � �� {L .. .-_ � a,� .... 1� �� Various Recreation Programs • [10] ,�• � •� � ,�i •, : +�� FY2017 • Utilities WATER UTILITY Number of Connections in Fiscal Year 2015: 5,006 Miles of Water Mains in Fiscal Year 2015: 77 Number of Fire Hydrants in Fiscal Year 2015: 433 Number of Water Treatment Plants in Fiscal Year 2015: 1 Average Daily Water Production in Fiscal Year 2015: 2.75 MGD Number of Storage Tanks in Fiscal Year 2015: 2 Storage Capacity in Fiscal Year 2015: 2.75 MG Number of Surficial Wells in Fiscal Year 2015: 10 Number of Floridian Aquifer Wells in Fiscal Year 2015: 4 s • �.. .w `�:� STORM WATER ` � � Miles of Storm Water Pipe/Culvert in Fiscal Year 2015: 11 • Number of Inlets in Fiscal Year 2015: 458 Miles of Ditches and Swales in Fiscal Year 2015: 12.6 Feet of Exfiltration Trenches in Fiscal Year 2015: 528 Number of Dry Retention Ponds in Fiscal Year 2015: 3 Number of Major Storm Water Outfalls in Fiscal Year 2015: 6 Number of Weir Structures in Fiscal Year 2015: 3 Miles of Street Sweeping in Fiscal Year 2015: 4 ELECTRICITY Electricity provided by Florida Power and Light .,� � i � SANITARY SEWAGE Sanitary Sewage provided by Loxahatchee River Environmental Control District [11] ,�� e •� � s�� •� : ��• FY2017 � Introductory Section � � �13� i � '� I -'�? '�k`�`��„ - ��`�`^'`� � � �� ,� � ��a� �- � ��"°`� � �� '3 .� 9 � .�•� •�� 4�� •�. e�• FY2017 �� H.�, : . �� _� ��;: 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. 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: ��c�, i ^, �` �� t � Governmental Fund TVpes 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: 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. [14] .�• + •� � „� �+ : ��• FY2017 � Fund Structure 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. •'� ;�tr �. 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 Recyclin� 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. 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. [15] � C �� ' �� I � � � � � : � � � '; , ! � , � � 7 ' � � � . � _ � �� s � � � : � � FY2017 ':� � - 9� _� ..�. _ �� Budget Basis and Process � Budget Basis The term "basis of accounting" is used to describe when revenues and expenditures or expenses are recognized in the accounts and reported on the financial statements. In accordance with generally accepted accounting principles (GAAP), governmental funds are required to use the modified accrual basis of accounting; revenues are recorded when they become earned (or levied for the period), measurable and available and expenditures are recorded when the related fund liability is incurred. Proprietary and fiduciary funds are required to use the accrua� basis of accounting; revenues are recorded when they are earned and expenses in the period in which costs are deemed to have expired or been consumed. The Village's Budget is adopted on a basis substantially consistent with GAAP with the following major exceptions: • Compensated absences liabilities that are expected to be liquidated with expendable available financial resources are accrued as earned by employees (GAAP), as opposed to being expended when paid (budget). • Principle payments on long-term debt in the proprietary funds are applied to the outstanding liability on a GAAP basis, as opposed to being expended on a budget basis. • Capital outlay within the proprietary funds is recorded as an asset on a GAAP basis and expended on a budget basis. • Budgeted depreciation takes into consideration the effects of both capital outlay and the pay down on principle of long term debt in total in the proprietary funds. Bud�et Process 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). The Village Charter requires that the Village Council adopt budgets and 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 and publicly announced at two public hearings prior to the adoption of the budget. The budget for the fiscal year is implemented October 1 through September 30t As the original budgeted appropriations are adopted by Resolution, all changes to the total appropriations of a fund must also be adopted by Resolution. The Village Council has established procedures by which a designated budget officer may authorize certain budget amendments within a department provided that the total of the appropriations of the department is not changed. At this time the Finance Director has been designated as the Budget Officer. • [16] - '' _ �.� . � � � _ ' � FY2 017 � Annual Budget Process Budget Preparation (February) �I i -Village Manager Approves j Budget Calendar ' -Budget Calendar is Distributed to Departments -Budget Preparation Manuals are Distributed to Departments ; Bud�et Requests ,� �March-May) Adopted Budget (September) -Departments Prepare Budget -First Public Hearing Adopting Estimates and Requests and i 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 Budget Approved Bud�et Ma -Jul �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 I� -Village Manager Finalizes ; 1 Budget Worksheet � • [1�] �I� � *�`�„� � '; , -v�v� �„� �� -� � � � � �� 3 � � FY2 017 � � �s , r.: � � ' � � �� ` � �� a� �� '�� ;� ,'�.a � ;� . � ��..�;,, �,� �. � ��,� �� 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. 0 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. • [18] ° ' � ' ' _ � FY2 017 � Fund Balance Policv Calculation General Fund Estimated Fund Balance at FYE 09/30/16 Nonspendable $177,270 Restricted $963,786 Committed $0 Assigned $1,103,708 Unassigned $2,729,209 Total: $4,973,973 FY2017 Expenditures: $10,960,300 *Excludes Capital One twelth of FY2017 Operating Expenditures: $913,358 x � Two Months Operating Expenditures: $1,826,717 Fund Balance Policy Unassigned $2,729,209 Minimum Level of Unassigned Fund Balance $1,826,717 Excess: 902,492 Fund Balance History - �� -- � � - — � . :� �-. , _ _ �� z r .� , . _. � 3.5 � _ _ 0 3.0 � 2.5 � � - ;. ��' _ ° - �� „ 2.0 �, � � , � _! 15 1.0 �-=,-,..�_w:.a�v _. �� _, _� _. , 0.5 _ t�, .�, � _s ; .. � 0.0 FY2013 FY2014 FY2015 � t� Nonspendable u Restricted u Committed � Assigned e Unassigned [19] � � �� - f �� - �� FY2017 e 0 y ,�, ; � , • � ,� . _, a � _ _ , _, ; � s . ,. �, ; ,a _. , _ � Some Questions that You Mav 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 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 proposed, total property tax rate for 2016 on property in the Village of Tequesta is 21.0114 mills. How much of that gets paid to the Village? Only 6.292 mills (30%j of the proposed, total property tax bill collected in fiscal year 2017 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 Budget? A Capital Budget is an annual financial plan for the construction or improvement of fixed assets such as buildings, street, sewers, and vehicles and equipment. s �20, .. _�_ . a , � � FY2017 _ �e • Some Questions that You Mav 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 1St and ends on September 30tn 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 utility 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. � [21] � `� e: t` ��` a ��- �`"° �—c � I I� �I � F �' - ;I Vi � ' ' � FY2 017 1 •� �' � �1 :��"s i �. • Property Values and Ad Valorem Taxes � � [23] ' � � � a �� ' g � � 'r� � � � 9 ' � i '� I�9iP � i t�� fl I ° �� "� �``°�'�, �' �Y I I �� I� � � � �. :� � • � �. � � � � � � �� .�� : � � � FY2 017 � � �� . - � � �� _ , � �� 2016 Property Value Highli�hts • The gross taxable value of property for operating purposes rose by $72,577,783 or 7.80% since the previous year. v��N GON �`� New construction totaled $3,069,725 Existing property values increased by $69,508,058 or 7.50% This resulted in total property values (for operating purposes) of $1,003,561,205 in 2016. This is the fifth consecutive year that values have increased; however, the total value is still down 1.30% from the high of $1,016,766,767 in 2008. Property Value History � Z,zoo,000,000 � z-, .. . , ,,� , i,000,000,000 — � = - ��_ � �� soo,000,000 � � , 600,000,000 ' -- — 400,000,000 � =: — : � -- ; ---� - ��e � : � _ �� 200,000,000 ' � - _. , � __ � � �� _ _, � �_.:� s � �� E ,�� l _..-.� ._�:� ;!� FY2013 FY2014 FY2015 FY2016 FY2017 t� Existing Property Values Sources: 2016 Certification of Taxable Value Form DR-420 and 2015 Certification of Final Taxable Value Form DR-422. • [24] i �� . .�• o •� � " FY2017 , . _ � . _ � . _ .� ., s :�,. ..a,§... _ �.._ �.. • This Year's Ad Valorem Tax Revenue This year's ad valorem taxes budget is calculated as follows: $1,003,561,205 2016 Gross Taxable Value Estimate for Operating Purposes x 0.006292 Proposed Fiscal Year 2017 Millage Rate $6,314,407 $6,314,407 Fiscal Year 2017 Estimated Ad Valorem Taxes 96.20% Fiscal Year 2017 Anticipated Collection Rate $6,074,460 $6,074,400 Fiscal Year 2017 Budgeted Ad Valorem Taxes 30,000.00 Fiscal Year 2017 Budgeted Delinquent Ad Valorem Taxes $6,104,400 Total Fiscal Year 2017 Budgeted Ad Valorem Taxes • Budgeted Ad Valorem Tax History �,000,000 :��.. _i 6,000,000 ' 5,000,000 - __ -� -� _ _. � 4,000,000 -- - -_ _.� __-- - i 3,000,000 _ _ __� _ _.{ _ _.___.- �� f � _— _ - _; 2,000,000 t f t r f i,000,000 � ` � _ � - � � , FY2013 FY2014 FY2015 FY2016 FY2017 E� Current Year Delinquent � [25] � € a � � . � � � � � a�-a�� t . � , �, , : � s FYZ017 Components of Your Total Tax Bill • Fiscal Year 2015/2016 Fiscal Year 2016/2017 Tax Bill at Tax Bill at $300,000 Proposed $300,000 % FY 15/16 Taxable FY 16/17 Taxable Milla�e Value Millage 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 0.1462 $37 0.1327 $33 -9.23% Palm Beach County Library Oper. 0.5491 $137 0.5491 $137 O.QO% Palm Beach County Library Debt 0.0494 $12 0.0442 $11 -10.53% School Board-Local 2.498 $687 2.498 $687 0.00% School Board-State 5.014 $1,379 4.572 $1,257 -8.82% S.F.W.M.D.Operating 0.1459 $36 0.1359 $34 -6.85% S.F.W.M.D. Okeechobee Basin 0.1586 $40 0.1477 $37 -6.87% S.F.W.M.D. Everglades Constr. 0.0506 $13 0.0471 $12 -6.92% Children's Services Council 0.6677 $167 0.6833 $171 2.34% Florida Inlet Navigational Dist. 0.032 $8 0.032 $8 0.00% Health Care District 1.0426 $261 0.9743 $244 -6.55° Jupiter Inlet District 0.1216 $30 0.1216 $30 0.00� Totals: 21.5492 $ 5,575 21.0114 $ 5,430 -2.61% Non-Ad Valorem Assessments Solid Waste Authority $ 170 $ 170 0.00% Tequesta Refuse & Recycling $ 158 $ 158 -0.19% Tequesta Stormwater* $ 86 $ 90 5.24% Totals: $ 414 $ 418 1.01% *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 FY2017 Millage Rates by Taxing Authority � School Board 10% 26% � Village of Tequesta 34% � Palm Beach County � Other Taxing Authorities 30% ��. • [26] �- 1 •' � ��+ •s : ��• FY2017 � Millage Rate Historv Last Ten Fiscal Years September 30, Milla�e Rate Authorities Millage Rates Millage Rates 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 15.2993 21.5913 2016 6.2920 15.2572 21.5492 2017* 6.2920 14.7194 21.0114 25 � -- � � — --- - __ � _. _ _ _ t 20 � ,. = ; � � _ � �� . �. � � � , � . � s -. ;. __ ,�� F� -� - � � =� 15 � � .�� s � . _: ,� ,. `� � � � � � ��.� � � �� _ _ 10 : I : ., � � ; � � . �;. , � £.. . . r . > = , _ �� ,< - � , , ..g, ,� u � �. � � ;., � ;_� � �� 5 % �; t I � � ' 4 � .. � I . ; , � : ;, � ., F � - ,. � , l ' � � � i _ � ` ..� __ � � —. � _e_. _� '� ¢'� i � �.__._:=__ _.._'-` �.-- � ..----..._ 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017* � The Village of Tequesta � Other Taxing Authorities Combined *Proposed Millage Rate Source: Palm Beach County Property Appraiser � [27] � i l 4 �� f 6�(I��ti�I�'u�'� S��I�' �` •'. 1 °e 7 ' 111 '1 sa ;_� FY2017 Final Gross Taxable Value � Last 10 Fiscal Years � 1,100 � c 0 � 1,000 �. �� 900 � �� i ! -.•--^°-" - —+ --- 800 j � � t � ; - -� — a _.__. _! __- 700 �; i � � � i I ; _,�: , i � � � � 600 6 -� � - -- � f � i �� . �A , � � � _.__ •� _ �� . � _____ 500 � ' i ; I � ,, � ! i ; 400 � - ;: __ _ _ -; � _ ,_ 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017* Total Taxes Levied � Last 10 Fiscal Years � � � 0 � 6 e - -___ _.-_ __ _� ._ i � s � � � . _ _._ — _ __� _ s 3 k ; i , � < i , � , � . _; �� _.-� --_ � _ 4 ', � : � i � � � , , F, � ` � k � _ � _ _ _ � _ 3 f ; � °� � � ; [ i [[ 2 � F = _� _ .._ Ess�,: _ _ _ _�„ a' k.s� E 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017* *Data charted in purple on the graphs above was obtained from the DR-420. The other data was obtained from the DR-422. • L28� 4 : �� FY2017 _ : . :�.- , . � �.��, : - _ �.� � 3 , . . � _ �. � -:, : ��, � ., . _ ��. ..n. , s . . .�.� _ .,�, � Proposed Fiscal Year 2017 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. � [29] n c � � �� ' f FY2 017 � a � � tt �� ;� � � e ` �°`� � � ��'"g � �� s � ; j / + • �Z: , � - � '��,_ ;� '� �,� � � ;- � �= Proposed FY2017 Budget - All Funds bv Fund T,� � Governmental Funds General Fund $11,375,550 Capital Improvement $106,000 Capital Projects $0 Special Law Enf. $p Prop. # Total Governmental Funds: $11,481,550 Funds , j 40% , Gov. ��' Funds Proprietary Funds 60% Water Utility $6,555,250 Refuse & Recycling $484,000 � Storm Water $606,250 Total Proprietary Funds: $7,645,500 • 1 ' • • • - • : • • ' 1 1 • Total Budget by Fund Type: Fiscal Years 2015-2017 ��,� �� - � 0 18 r -- �_ �� _.� ____ �. . ._ -- � , , , 16 , �.,�. :� � �.. , � ,. � � --- 14 ' • � �� Proprietary Funds i , ,, , .. , _ , 12 � �� ` � - - __; ! _._____ �a Governmental Funds 10 r ;..� � __� 8 ,-; ' . ,; � i __ _: � ______�. 6 ; � ._ 4 . --- 2 ! _. _.i • _ . � ---� -' i t n' ,:.R . . 0 - __�__---- ------- __..__... "_._ FY2015 Actual FY2016 Estimated FY2017 Proposed � [30] � • e • , , � �� FY2 017 �. - � � Where the Monev Comes From - All Funds - Revenues Intragovernmental Other Revenues 3% 7% � Intergovernmental Revenues �� °�, �'`� Charges for Servi�es 5% � _� 35% ; Sales & Use Taxes =�� 6% � � � , `— e __ r. �_e,..,�,:. , �Ad Valorem Taxes 32% , ,=` Appropriate Fund Balance 12% Charges for Services $ 6,737,600 Ad Valorem Taxes $ 6,104,400 Appropriate Fund Balance $ 2,230,400 Sales & Use Taxes $ 1,180,100 Intergovernmental Revenues $ 874,100 Intragovernmental Revenues $ 561,350 Other Revenues $ 1,439,100 . Total Revenues: $ 19,127,050 Where the Monev Goes - All Funds - Expenditures Other Expenditures � 4% � Debt Service 6% �'_: . \ ,, n: � Physical � � Environment Transportation .�4''�� 37% ,� �� z �,_ 7% - ..� .. � � �1 , ;,, ; �"`�,� General �` Public Safety Government 35% 11% �, . Physical Environment $ 7,095,900 Public Safety $ 6,705,150 General Government $ 2,047,500 Transportation $ 1,377,700 Debt Service $ 1,062,500 � Other Expenditures/Expenses $ 838,300 Total Expenditures: $ 19,127,050 [31] �� ` � � �� FY2 017 � � � �� `� � � � � , ��_'�� ;� s 1 � � � � - . � e _- . , � a Budget Summarv - All Funds � General Capital Capital Fund Improvement Projects REVENUES Ad Valorem Taxes 6,104,400 Sales and Use Taxes 1,180,100 Franchise Fees 462,000 Licenses and Permits 502,000 Intergovernmental Revenues 874,100 Charges for Services 1,136,150 Miscellaneous Revenues 299,800 Intragovernmental Services 561,350 Unrestricted Investment Earnings 5,000 Other Financing Sources 0 TOTAL REVENUES $11,124,900 $0 $0 Transfers In $106,000 Fund Balances/Reserves/Net Assets $250,650 TOTAL REVENUES, TRANSFERS & BALANCES � $11,375,550 � $106,000 � $0 EXPENDITURES General Government 2,047,500 Public Safety 6,705,150 Physical Environment Transportati on 1, 271, 700 106, 000 Leisure Services 696,500 Debt Service 534,900 Other Financing Uses 13,800 TOTAL EXPENDITURES $11,269,550 $106,000 $0 Transfers Out $106,000 Fund Balances/Reserves/Net Assets TOTAL APPROPRIATED EXPENDITURES TRANSFERS,RESERVES & BALANCES � $11,375,550 F $106,000 � $0 � [32] .�• � •o ' �s� •e � �°• FY2017 � Budget Summary - All Funds Water Refuse & Stormwater Special Law Utility Recycling Utility Enforcement Total 6,104, 400 1,180,100 462, 000 502, 000 874,100 4, 776, 200 484, 000 341, 250 6, 737, 600 12, 000 311, 800 561, 350 7, 800 12, 800 44, 500 44, 500 $4, 840, 500 $484, 000 $341, 250 $0 $16, 790, 650 106, 000 • $1, 714, 750 $265, 000 2, 230, 400 � $6, 555, 250 � $484, 000 � $606, 250 � $0 $19,127, 050 2, 047, 500 6, 705,150 6, 005, 650 484, 000 606, 250 7, 095, 900 1, 377, 700 696, 500 527, 600 1, 062, 500 22, 000 35, 800 $6,555,250 $484,000 $606,250 $0 $19,021,050 106, 000 0 � $6,555,250 r $484,000 � $606,250 � $0 $19,127,050 • [33] . � .�•' •e � ' .!>`��•e : s� FY2017 �n Proposed FY2017 Expenditure Apnropriations bv De�artment � All Funds The Village has a total of twenty-two (22) funded departments in the Proposed Fiscal Year 2017 Budget. Detailed information on each Department is presented in the Department Detail Section of this document beginning on page 45. Below is a summary of Proposed Fiscal Year 2017 department appropriations for both Governmental and Proprietary Funds and total full-time employees (FTEs). Proposed Fiscal Year 2017 Bud�et Governmental Proprietary Total Dept. DEPARTMENT BUDGETS Funds Funds Funds FTEs 100 Village Council $53,100 $0 $53,100 0 110 Village Manager $224,500 $0 $224,500 1.5 111 Human Resources $276,600 $0 $276,600 2 120 Village Clerk $274,900 $0 $274,900 2 130 Finance $402,650 $0 $402,650 3.5 140 Legal $150,000 $0 $150,000 0 . 150 Community Development $181,500 $0 $181,500 0 160 General Government $484,250 $0 $484,250 0.8 175 Police $2,944,200 $0 $2,944,200 25 180 Building $601,550 $0 $601,550 5 192 Fire $3,159,400 $0 $3,159,400 23 210 Public Works $1,377,700 $0 $1,377,700 8.1 231 Leisure Services $696,500 $0 $696,500 3 241 Water Administration $0 $1,083,650 $1,083,650 2.1 242 Water Production $0 $1,883,650 $1,883,650 9.8 243 Water Distribution $0 $770,350 $770,350 8.5 245 Refuse & Recycling $0 $484,000 $484,000 0 250 Storm Water $0 $261,250 $261,250 1.7 411 Renewal & Replacement $0 $1,964,750 $1,964,750 0 700 Debt Service $534,900 $527,600 $1,062,500 0 900 Interfund Transfers $106,000 $0 $106,000 0 950 Other Financing Sources & Uses $13,800 $670,250 $684,050 0 $11,481,550 $7,645,500 $19,127,050 96.0 • [34] .�• � •� � �_+ •� : �� FY2017 . Proposed FY2017 Expenditure A�nropriations bv Department All Funds Millions 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 I � Fire Police . �-��_ ; Renewal & Replacement � Water Production Public Works g� Water Administration �� Debt Service Water Distribution Leisure Services Other Financing Sources & Uses • Building General Government Refuse & Recycling Finance Human Resources = - Village Clerk Storm Water Village Manager Community Development Legal Interfund Transfers Village Council • [35] ,�• , �� +�� •� : ��• FY2017 i Proposed Fiscal Year 2017 Budget Summary - Governmental Funds s • �3�� I q, ��1 i , :�� ' � rer ',�, � �;� i�s� , � � � ry � �� ' �'�' FY2 017 �� 1 � �,; ,a . � ', �� p Proposed FY2017 Budget - Governmental Funds � Governmental Funds General Fund $11,375,550 Capital Improvement $106,000 Capital Projects $0 Special Law Enf. $0 Cap. Imp. Fund 1% • 1 � • � � - • : • • � i � i '� �,� � Gen. � Fund 99% � � Total Budget by Fund Fiscal Years 2015-2017 �, ii.6 � ._ _----- ------ ---- � �. o . ,�: ��: �= � ,�a - 11.4 � � ' 11.2 -- _ : �'� � � "`_' � i�f Special Law Enf. 11 -' �� Capital Improvement t 10.8 �� `; ____ _� r ; t;� General Government 10. 6 _ � m �` _ -- . __� � � _� � 10.4 �`° __; _ � f , � � �� _ � � .� 10.2 -- � �� __---_ � �� f ��_ €, _ . �, __ �° 10 .� _ __. . ___.... FY2015 Actual FY2016 Estimated FY2017 Proposed � [38] .�• � •� ' �s� •' : ��• FY2017 � Where the Monev Comes From - Governmental Funds - Revenues OtherRevenues Intragovernmental 14% Revenues 5% �' r. Intergovernmental .: . Revenues � � � f E 8 �0 �..�_-=v:.__ iyv` � � Ad Valorem Taxes Charges for Services o ! 53/ 10% Sales & Use Taxes 10% Ad Valorem Taxes $ 6,104,400 Sales & Use Taxes $ 1,180,100 Charges for Services $ 1,136,150 Intergovernmental Revenues $ 874,100 Intragovernmental Revenues $ 561,350 Other Revenues $ 1,625,450 Total Revenues: $ 11,481,550 � Where the Mone,y Goes - Governmental Funds - Expenditures OtherExpenditures 1% � Debt Service.�' � 5% � Leisure Services� � � 6% ., � Public Safety � Transportation _� � � 12% r .,.. � 58% 1 , 4 General � Government ` 18% '� �..� Public Safety $ 6,705,150 General Government $ 2,047,500 Transportation $ 1,377,700 Leisure Services $ 696,500 Debt Service $ 534,900 Other Expenditures/Expenses $ 119,800 Total Expenditures: $ 11,481,550 � [39] � .::; s_. : , , : ,. , ., � _� .� ' so : ��• FY2017 Proposed FY2017 Expenditure Ap�priations bv Department � Governmental Funds Governmental Dept. DEPARTMENT BUDGETS Funds FTEs 100 Village Council $53,100 0 110 Village Manager $224,500 1.5 111 Human Resources $276,600 2 120 Village Clerk $274,900 2 130 Finance $402,650 3.5 140 Legal $150,000 0 150 Community Development $181,500 0 160 General Government $484,250 0.8 175 Police $2,944,200 25 180 Building $601,550 5 192 Fire $3,159,400 23 210 Public Works $1,377,700 8.1 231 Leisure Services $696,500 3 700 Debt Service $534,900 0 900 Interfund Transfers $106,000 0 950 Other Financing Sources & Uses $13,800 0 � $11,481,550 73.9 Millions 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 Fire ° Police ° Public Works .�----- Leisure Services Building . - - Debt Service General Government Finance Human Resources Village Clerk Village Manager Community Development Legal Interfund Transfers Village Council � Other Financing Sources � � � � , [40] .�� , •� � +�� °� _ �� FY2017 � Proposed Fiscal Year 2 017 Budget Summary - Proprietary Funds � � [41l �� i' i �' �d �� ' � �'� , �, � �� :� �' � � ' ylq� � � � � � � �T "+ / ! � � � � > '� � ��, ° 1 1 1 / l�i 1 ' � I �0�� . . . . � °� � . � — � �� : °��,�— , � ,> . . _ H � _ ��-�` , Proposed FY2017 Budget - Proprietary Funds � Proprietary Funds Water Utility $6,555,250 Refuse & Recycling $484,000 Storm Water Utility $606,250 Storm Water Utility • 1 ' • • • - • : • • _ • � � � Refuse & $% Recycling 6% \ '�o � t , �' ,; Water � � Utility 86% � Total Budget by Fund: Fiscal Years 2015-2017 �, $ � � � ° � --{,�� p -.�; . _.� ° � .:: � _ � �.�� ;��` . . _ ' . . � ,_ . - ,_ � . . r _ .� 6 -_. —; � _ .__� i � �' � ��- _,,, - � �� 6.! Storm Water 5 � °,�,.� ,� _ -� - - — �`f � � Refuse & Rec. 4 E —._. , ; ! t� Water : ; 3 ` i _� , i 2 f� -- ; 1 �� _� _.� � � � � � � , �t,� � • � � 0 _ ._ _ _�_ , � �� FY2015 Actual FY2016 Estimated FY2017 Proposed • [42] � �-- , � .. �� : �' �� ' , '� �� ? . � �� , � _ � � - � �� ,�� {��, _� FY2 017 � Where the Monev Comes From - Proprietar,y Funds - Revenues OtherRevenues 1% � Appropriate Fund � `� '\ Balance �� Charges for Se�vices 26% 73% : Charges for Services $ 5,601,450 Appropriate Fund Balance $ 1,979,750 Other Revenues $ 64,300 Total Revenues: $ 7,645,500 Where the Monev Goes - Proprietarv Funds - Expenses � OtherExpenditures � 9% � Debt Service � R - �� Operating �`:� 7% 32% - � - r � Ren & Rep 4� � Personnel 26% 26% Operating Expenditures $ 2,483,750 Personnel Services 1,984,150 Renewal & Replacement $ 1,964,750 Debt Service $ 527,600 Other Expenditures/Expenses $ 685,250 Total Expenses: $ 7,645,500 � [43] �� : �� t�� ' � , � �� ,b � �� ' ��y ,° *E � � - � � _�� : � • FY2017 ��.� :� Pro�osed FY2017 Ex�enditure Ap�priations bv Department � Proprietarv Funds Proprietary Dept. DEPARTMENT BUDGETS Funds FTEs 241 Water Administration $1,083,650 2.1 242 Water Production $1,883,650 9.8 243 Water Distribution $770,350 8.5 245 Refuse & Recycling $484,000 0 ', 250 Storm Water $261,250 1.7 , 411 Renewal & Replacement $1,964,750 0 ', 700 Debt Service $527,600 0 950 Other Financing Sources & Uses $670,250 0 � $7,645,500 22.1 I Millions � 0.0 0.5 1.0 1.5 2.0 � u..�».� �.:� �F�. �:.�.,��. ,��,u . �t�,..� ��.._. » .�.�, Renewal & Replacement � ! ,�..,.:`.'R"uz?'�.,s,�:�.= . .. :'�_-' ._, ":&.`^�n.�_��.,��r y°:��'.�,.,.� ,.,..�.,.':.a�m?:_3..;�s�'��;..�:=T?:. . ; :,r..: Water Production .�� . _. �:�r :�:, Water Administration � �c��s�� .�; ,�. -.. Water Distribution ; .� R�� r��n,� ��:�. � Other Financing Sources & Uses ---i---------- -- °��.° Debt Service Refuse & Recycling Stormwater � • [44] .�° � •� � �„ •� : �� FY2017 � Proposed Fiscal Year 2 017 Budget Detail - Governmental Funds .. � � �4s� I 4 f�; �r�� r� � � r �� F � � � I��1 C �6 �� PI � � � � li i �� 7 � �� F�� ,� , � ��, � � ��, �,�,:� FY2 017 :� ° 1 . 1 �'� � 'i�� a ' s9 . i i 1 � , 4 . . . _ �°- � ° °_ _, . .. � � : a � „ ' _ : �� :. � i �. Mayor and Council • 345 Tequesta Drive Tequesta, FL 33469 Abby Brennan, Mayor 561-575-1219 abrennan(a@tequesta.or� Vince Arena, Vice Mayor 561-747-9370 varena@tequesta.or� Frank D'Ambra, Council Member 561-747-8581 fdambraCa�tequesta.org Steve Okun, Council Member 561-744-6586 sokun@tequesta.org Tom Paterno, Council Member 561-748-4222 tpaterno@tequesta.org � � � ' ' � � � -� r� .a �' � � ��z��`� .� � � � � , �x � � .�? ;� ';.. � ;� � � ' � '� �� a � . . � ` 'a �: � �: ��: � °�� i' � �,�� >, :�- —� FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - �£- �= , `�1 . , � � § � . � _ __ � Operatin� Expenditures: Council Member fees increased October 1 per Ordinance 2-15. , � • I [46] �� , _ ,�•, -� �_� FY2017 i =� e � � _ � � _ � ��.� �� - - � � _ - � � _ � 3 q �€ .- � p S .. �- � `� g,§ .£..�. '.� "a. � � L ,. +�` '�' ' � ��.P g'� �4�� r„�r � $f .. � , z � �a� . RT 'li&` �°a&''`� > - �, : ' *'ac � .ss ''�� s�%' .. s 5 g �'�� .� �, � :g,' .,�� `�F'°�^.as � ,� ��vdz =�� _ �' " � � aa�' "� ,��+� �'°�? �;�., i , ,,: , ., :: „ , „ � � .. ,,..- ,. ... : . ' . . ' >; i'. - �,� ,tn�: ._ a: �r., . � ,. �. , °�'�` , . � . .� ��`��' FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel - - - - 0.00% Operating 28,972 38,283 35,315 53,100 38.70% Budget Cost Savin�s - - - - 0.00% � Capital - - - - 0.00% Total Expenditures: 28,972 38,283 35,315 53,100 38.70% Revenues and Expenditures by Fiscal Year 60,000 50,000 --- € 40,000 �" [ � ��° _� personnel Expenditures 30,000 � mm�-- ��Operating Expenditures � �Capital Expenditures 20,000 � ' _ _,._.. _, _ i �rt•Revenues 10,000 _ � ...._� ;� . ; �_.... _ . = a ^' � . �._. F, �: . x.�� ' m._.._..... FY 2015 Actual FY 2016 Estimated FY 2017 Proposed • [47] ; i �a�9 � �� ' � � 0 � � u �.: � ;�� : ��`+ FY2017 ,'� Village Manager i 345 Tequesta Drive Tequesta, FL 33469 561-768-0463 Michael R. Couzzo, Jr., Village Manager mcouzzo@tequesta.or� , ,. _ =' ; FY 2C115 FY 2016 F'Y 2017 Number of Employees: Actual Estimated Proposed Full Time 1.50 1.50 1.50 Part Time - - - Total Employees: 1.50 1.50 1.50 � , . . A t � , � . Personnel: The projected increase is primarily due to; increases in salary health insurance premiums and pension contributions. The increases are offset by decreases in compensated absences and personnel training. Additionally, participation in leave hour buy-back programs are expected to decrease. Operating: Travel and per diem funding was decreased as the Village Manager will not be attending the annual ICCMA conference in FY2017. • [48] � �� r � �` �� , • � • � . �� -�� FY2017 � � � , g i _ s < - .� � � z a � � � .� �e. . � . .,4- �= � �-� .s :_� �_p . �_ : � _ ; .• � � � � � � � � �; } �� `� �.�� .: �a � �� ; �_ ;� �"� ��- �� ` � � �z°°` � � �� ; � � � � �s � _ �, �� '� } �� , . � ��.. a '_ � � � � � ��9 :` � � �, � �,� FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 200,501 215,900 212,288 219,750 1.78% Operatin� 6,700 5,850 3,944 4,750 -18.80% Budget Cost Savin�s - - - - 0.00% � �apital _ _ _ _ �.D�o, Total Expenditures: 207,201 221,750 216,232 224,500 1.24% Revenues and Expenditures by Fiscal Year 250,000 200,000 , i 150,000 �i �Personnel Expenditures � E � �IOperating Expenditures 100,000 Capital Expenditures E � �1[�Revenues 50,000 t � _.._. � 0 � �. FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [49] : -� _ _ ¢ � �= � � � _ , _ p � ;�. �� r � � � ��` .� ' .�: s �i 1 e FY2017 e, � _ �� .: Human Resources � 345 Tequesta Drive Tequesta, FL 33469 561-768-0415 Merlene Reid, Human Resources Director mreid@tequesta.or� ,— — ----- - -- FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time 2.00 2.00 2.00 Part Time - - Total Employees: 2.00 2.00 2.00 � i . i / • . . ' Personnel: This projected increase is primarily due to; salary increases, increases in health insurance premiums and increased pension contributions. The increases are offset by a one- time fee paid in FY2016 for financial advisory services associated with the 401a and 457 plans. Operatin�: This increase is primarily due to software support fees associated with the new Human Resources software that was purchased in FY2016 and an increase in funding for printing and binding. � [50] .�� + �+ � �� ' : ��• FY2017 � p _� �� . . _ .:_ � ' � ° ' ' � � � .p � � �. � �� . � �� - �.�� . � � -� �: � �� =- -� � � � ;; : b� � �� _ �� e� � � � � .- � �� - � � g . , � . . � , _- � $, .� _ � : � _� �� u � � � � � a � d ; * � � -�� .� �'`� � a � �' �` � ;§r �, � s �: � � - � � � �' ,� �� - "* r¢ > €°`� �: �a "' � r. � �� . �.-§ �,'s` .r+r . "�"�� -. � -� . `� s a ,4 � -� a �� . �� -�,,,P � � �� ` g' "� � ° z� ° �s .,,�� ,. t ;� � ,�,. ;.; �° � � � �� _ t '�, �.� _;', � __ �� H � �'.',�,.. -x a c � � � '� � ,� :; � �' :� . ,�e: � _ '-� A:- ,. ...<,'. =� es . .. �� ,> _ . ,.- ` , x,��°' , �„��-._" < . . . .. �-.. ,,°'° . . ._ ' ,:., . , ,� >.�;„ _ . �r..� , � , .'aa+. >_'- _ �€ . FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 183,454 221,400 219,766 254,000 14.72% Operating 5,268 15,245 15,323 22,600 48.25% Bud�et Cost Savin�s - - - - 0.00% � Ca ital 1,521 1,285 1,320 - -100.00% Total Expenditures: 190,243 237,930 236,409 276,600 16.25% Revenues and Expenditures by Fiscal Year 300,000 250,000 ; 200,000 � t_.� Personnel Expenditures 150,000 I € Operating Expenditures � l t�Capital Expenditures 100,000 � � � ��Revenues � 50,000 -� ______ _ �._ _ — I : ' I p__..__ „ _ . FY 2015 Actual FY 2016 Estimated FY 2017 Proposed . [51] � — �` ��,�'� � � FY2017 � q � Y � ; °,+ 3> �: �'��: 1 + d � Village Clerk � 345 Tequesta Drive Tequesta, FL 33469 561-768-0443 Lori McWilliams, Village Clerk Imcwilliams(a@tequesta.or� FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time 2.00 2.00 2.00 Part Time - 1.00 1.00 Total Employees: 2.00 3.00 3.00 � e . . ' t � . � Personnel: This increase is primarily due to increases in; salary and pension contributions and the addition of a car allowance and funding for education reimbursement. Operatin�: The Village was not required to hold an election in FY2016 as there was not more than one candidate for each seat up for election and budgeted funds were moved out into budgeted cost savings. The increase in FY2017 reflects funding for the FY 2017 election. � [52] L �� : �: r .� � �� _� � FY2 017 � � � � � . £: _ , . _ : ... . :, � ., . �.. . . . _ � _ _� _ - �.�_ � ,.. .. : : - . . , : : , _, ... � _ < ;�� _ FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 157,791 198,400 194,601 211,850 6.78% Operating 56,507 49,560 32,227 63,050 27.22% Bud�et Cost Savin�s - - - - 0.00% � Capital 1,600 - - - 0.00% Total Expenditures: 215,898 247,960 226,828 274,900 10.86% Revenues and Expenditures by Fiscal Year 300,000 250,000 , �,_.�J Personnel Expenditures 200,000 � ( �.rOperating Expenditures f '� 150,000 -� --- Capital Expenditures ( 100,000 j �Ml�Revenues I 50,000 -- 0 —°-- FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [53] _-�' � - _ �� '� � i � — � �� i� FY2017 Finance • 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 JoAnn Forsythe, CPA, Finance Director jforsvthe@tequesta.or� FY 2015 FY 2016 F1' 2017 Number of Employees: Actual Estimated Proposed Full Time 4.00 4.00 3.50 Part Time - - - Total Employees: 4.00 4.00 3.50 � 1 a • � , � � • � � Personnel: This increase is primarily due to the increases in salaries, health insurance and pension contributions. These increases have been offset by the re-organization of the department and a re-alignment of funding between the General Fund and the Water Utility. Operatin�: This decrease is primarily due to a one-time fee paid in FY2016 for the implementation of the CAFR Online software. � [54] .�• e •� � +�� •� : ��• FY2017 � g _ � �� i �� , � ,' � • P ` < $ & : .�' . . _ _. � . . � � . � � �s ,.,;_•, , - ' s,, , ; � - �, _ ,,;,. , . a �,; � FY 2015 FY 2016 FY 2016 FY 2017 Difference � Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 335,689 349,737 349,319 351,550 0.52% Operatin� 39,205 54,363 54,057 51,100 -6.00% Bud�et Cost Savin�s - - - - 0.00°/o � Capital - - - - 0.00% Total Expenditures: 374,894 404,100 403,376 402,650 -0.36% Revenues and Expenditures by Fiscal Year 450,000 400,000 i � 350,000 300,000 ; ; p. i Personnel Expenditures 250,000 � �lOperating Expenditures 200,000 ; Capital Expenditures 150,000 � 1 � �(�Revenues 100,000 - 50,000 � _� .._ _ _ _ _ �. �� ____. _ O , :. .v e = : _,rz ; FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [55] �� .� � � � �� ,�, �,�� I � r' `� � � � � � �VIYI � �p � .��W� e z �� i: �� FY2017 _� _ � �� z� � � ; �_.�§ � Legal �, 345 Tequesta Drive Tequesta, FL 33469 Corbett and White PA Trela J. White 561-586-7116 trela(a@cwd-le�al.com Carson and Adkins, PA Leonard Carson 850-894-1009 lacarson carson-adkinslaw.com � - , , �. � a ' � , � FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time - - - • Part Time - - - Total Employees: - - - � . . , ' � , , . This Department has no significant changes. � [56] .�• � �� t� � 111 �g � �_• FY2017 _ £� _._ , . �� , � �- �;� _ . � � � . £ -� � _ . : . ��. � - ��} � � � � � � : , 4�.�, � :: ,.. � � � FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel - - - - 0.00% Operating 125,542 150,000 180,000 150,000 0.00% Budget Cost Savin�s - - - - 0.00% � Capital - - - - 0.00% Total Expenditures: 125,542 150,000 180,000 150,000 0.00% Revenues and Expenditures by Fiscal Year Zoo,000 ---- 180,000 �,� ___ ___ __ _ _ _ _ ___ 160,000 - ---- 140,000 _ : ' _ �...� 120,000 ' �� Personnel Expenditures _ ._ 100,000 -- s � -..� --.— �:10perating Expenditures � ., , �., � � 80 000 � -} � �;�:�� : : � - ---- � -� --- �Capital Expenditures , i � ji� �� 60,000 -- � - �M(�Revenues 40,000 - --- 20,000 � _._ _�_w_ ._� 0 FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [57] qv,sg � g ,, �.. e.r I I �§ � _ .. I � � � � � �� , _ �� 4 � � : � � FY2017 ;R Comprehensive Planning � 345 Tequesta Drive Tequesta, FL 33469 561-768-0457 NZ Consultants Nilsa Zacarias nzacariasC�?tequesta.org � , ��, �� . s � � � �: � >� :�� : 1 1 , � �� -�� .��` �� ' � 3 ��-� FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - � ! � � � , a + a Operatin�: Legal Services, Other Contractual Services and Legal Advertising fees are expected to decrease in FY2017. � [58] .�• � •� � �+� •� : ��• FY2017 � � � e . � � .� �� - � � � � ��;�� .�� _ g e , _ , � � � � �� p b _ � -0 � 3 J 3 '� � . 2e� =z � 'a� c �` � � �` -� '� � � � � , � a ` .� �� 2� � � - z „�- r- �� .� � - _ , '� � ,� x� e .�� :. . �;� i�,�4 �' „�, - �s ` a' � a �z" � ..�,�`�- ��.�`'�,�, -�'� � � � r "� � �� ` � �� : ; �� , � v � �� '�,� � � �'� �� < sz, �_ : r � 4�, ,n�, � � . �'` s �. .:. . � � . � :.<� �, °.��, �` �� '°��i,,,,'�.= s FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 50,510 35,000 50,000 35,000 0.00% APPROPRIATIONS: Personnel - - - - 0.00% Operating 179,664 188,000 187,386 181,500 -3.46% Budget Cost Savings - - - - 0.00% � Capital - - - - 0.00% Total Expenditures: 179,664 188,000 187,386 181,500 -3.46% Revenues and Expenditures by Fiscal Year 2��,�0� - 180,000 ------- _ 160,000 �— : , _ ..._ 140,000 - ---- -- 120,000 --- - � ..______. �� Personnel Expenditures 100,000 - ¢ � --- �Operating Expenditures 80,000 -- -- — � — �Capital Expenditures 60,000 _ � _ _....._ _ �(..Revenues 40,000 _ _,...�a�. , , 20,000 = ` � .: # ., _.._ �. �_ . ! _ . -:_ . _f� __. _ FY 2015 Actual FY 2016 Estimated FY 2017 Proposed i [59] - .. , � ..:. ,.0 , . , _ r �, .. s�� . ° � 1 � ��! , t� i i / FY2 017 1 : �::. _ ;- �..., General Government . 345 Tequesta Drive Tequesta, FL 33469 561-768-0463 Michael R. Couzzo,lr., Village Manager mcouzzoC@tequesta.or� FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time 0.80 0.80 0.80 Part Time - 1.00 1.00 Total Employees: 0.80 1.80 1.80 � � . . e � • . , r Personnel: This increase is primarily due to the addition of a part time employee in FY2016. Items affecting this increase are increases in salaries, health insurance and pension contributions. Additionally, a P/T position was originally budgeted in operating as contractual labor and funding has been moved into personnel for FY2017. Operatin�: This increase is primarily due to an increase in the Paradise Park lease from $1 annually to $42,850.00 annually. Capital: This funding is for the General Government's portion of 1) the cost of the migration from CCTV to Genetic System and 2) the cost of BS&A Software. � [60] ,�• , •� � �" •� : +�• FY2017 � � � �. � . , t , .� : . ,. �� r r:. .:.z. �- � � _ � � a , :, �� :� � �� - a �y � �; � - �� ' �� _ -� �� ; � � �° � �� _ - � a � FY 2015 FY 2016 FY 2016 FY 2017 Difference � Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 97,574 113,500 128,319 146,800 29.34% Operating 198,476 261,900 218,538 278,600 6.38%o Budget Cost Savings - - - - 0.00% � Capital 12,970 - - 58,850 0.00% Total Expenditures: 309,020 375,400 346,857 484,250 29.00% Revenues and Expenditures by Fiscal Year 600,000 500,000 400,000 � : i Personnel Expenditures i 300,000 ; --� " ""- Operating Expenditures � ` ., , : Capital Expenditures 200,000 — ' �II�Revenues �� - � � � _ �''- . �_�� 100,000 � - ; �;� r� ,, , O � = ,.,_.�. s „ FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [61] "�'9 �a °by �� i , P IfY�I I� i I � :.� �'' � , � � �� : � � FY2 017 � Police • 357 Tequesta Drive Tequesta, FL 33469 561-768-0509 Christopher Elg, Police Chief cel�@tequesta.or� � �t� � � � � FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed F/T Certified Police Officers 19.00 19.00 20.00 Communications Officers 5 FT / 4 PT 4 FT / 4 PT 4 FT / 4 PT Civilian Positions 0 FT / 4 PT 1 FT / 4 PT 1 FT / 4 PT � Total Employees: 32.00 32.00 33.00 � , . , _ r= ..- : : _ �_ __ . ,� , ; ¢, .,., .. Ys„ �, �_ ,� : _ . � � _, „ , � _ . : , , ,, . : , . ,� _ � n�� . � �, - �� ` Revenues: This increase is due to budgeting $12.50 Traffic Violation Funds in FY2017. Personnel: This increase is primarily due to the addition of one full time position, and increases in salaries and health insurance. The increase is offset by decreases in overtime and part time salaries. Operatin�: This decrease is primarily due to the re-distribution of communication services expenditures, and expected decreased insurance premiums and a projected decrease in gasoline and oil costs in FY2017. Capital: This funding is for the Police Department's portion of the cost of the migration from CCTV to Genetic System. • [62] .�• � •� ° �� •� : a FY2017 � A I 1 � 4 f ° _ aS \ � v . -- hn � _ . . .� -.. . >� « y � 9 z ? � r °a ' - .° <>_ < .:. . . -.:x "•� : � ;e �.< <z ,��.. .._ : r:. - � " sz: ,.... � ,,.� _ ..a.. - x< _ , . ... , ..' m � a �' . � � ��. � �, � � ��a +� � # }" - FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 76,169 48,900 63,351 53,600 9.61% APPROPRIATIONS: Personnel 2,297,599 2,429,220 2,424,163 2,510,500 3.35% Operatin� 417,968 437,308 424,516 391,200 -10.54%o Bud�et Cost Savin�s - - - - 0.00% � Capital 251,099 1,042 1,973 42,500 3978.69% Total Expenditures: 2,966,666 2,867,570 2,850,652 2,944,200 2.67% Revenues and Expenditures by Fiscal Year 3,500,000 - 3,000,000 i i 2,500,000 : i � �._.� Personnel Expenditures 2,000,000 � 1�10perating Expenditures � 1,500,000 Capital Expenditures 1,000,000 � '— ��Revenues 500,000 ---------� .. � _-- _. „ 0 FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [63] , _ � .� � -� . �.:�. ,� � � � � � � _ �� i ��`- : s � FYZ 017 .�� ,. = Building i 345 Tequesta Drive Tequesta, FL 33469 561-768-0455 Timothy English, Building Director ten�lish@tequesta.or� FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time 4.00 5.00 5.00 Part Time 1.00 - - Total Employees: 5.00 5.00 5.00 � s . . � e � f • Revenues: This increase is due to increased permit activity and building permit fees associated with the construction of Bella Villagio. Personnel: This increase is primarily due to changes made to the Building Inspector/Code Enforcement Officer position. Other increases affecting this change are salaries, health insurance and pension contributions. Operatin�: This increase is primarily due to the re-distribution of communication services expenditures and an increase in credit card fees (from $500 to $6,000) Ca ital: This funding is for the Building Department's portion of the cost of the BS&A software and the purchase of a Ford Explorer. � [64] _ . . . � „ � re = - - .. � ; - �� . �_�' � �� • FY2017 : . , �� . � : _ 4�,� � �� / i � � � � £ � � � i =�' �, � �� ,. � _ � �� ,_ g, � . $ �._ __ . _ . �,- , . �, � � �� rz� � - � , � u ''� �� rt FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 417,862 457,000 575,858 556,000 21.66% APPROPRIATIONS: Personnel 338,789 374,900 389,287 442,100 17.92% Operating 85,900 78,900 107,732 85,750 8.68% Budget Cost Savin�s - - - - 0.00% � Capital - - - 73,700 0.00% Total Expenditures: 424,689 453,800 497,019 601,550 32.56% Revenues and Expenditures by Fiscal Year �oo,000 600,000 500,000 � ; �� Personnel Expenditures 400,000 ; I�,.JOperating Expenditures 300,000 � �--� f F�.�Capital Expenditures 200,000 �(�Revenues 100,000 � � _ .z .�,�, _ . _ _'' . �_.. 0 • ,.., �- , , _: FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [65] �� ,: � _, . • _ � �� : ' � 2 017 . a , ;� �_ _ -_ � FY Fire • 357 Tequesta Drive Tequesta, FL 33469 561-768-0556 James Weinand, Fire Chief jweinand@tequesta.or� , . , � �, FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed F/T Certified Firefi�hters 19.00 19.00 19.00 Interim Firefi�hters 3.00 3.00 3.00 Non-Firefi�hter Positions 1 FT / 2 PT 1 FT / 3 PT 1 FT / 3 PT � Total Employees: 25.00 26.00 26.00 *: e . , , � � :� �" �;� ,��.;�: �R�- � Personnel: This increase is primarily due to changes in salaries (i.e., hiring of a new Fire Chief, adding a part time employee and raises) increases in health insurance and pension contributions (increases in revenue from insurance premium taxes of approx. $30,000 will help fund this increase). Operatin�: This decrease is primarily due to projected decreases in vehicle and building repair and maintenance costs and a projected decrease in the cost of gas and oil in FY2017. Capital: This funding is for the purchase of thermal imaging cameras (3), combustible gas indicators (3), a forcible entry training prop (1) and the Fire Department's portion of the cost of the migration from CCTV to Genetic System. � [66] i : .�� •� �� •� : �� FY2017 s , s , � � e�� _ �. �_ , _ _ g � 4� a° i,� �' '� ffi `S -. t �_'f4€ � � . � �� Z a � �s� `�`�Y°�` a3'..,. :� � . .�` Y3� t e� � _ � � ,�g _. �+ ��.�. .�`' � i � 1y .t, z� St: � � � .....#� #es e � � �` y� '�' �'�.Y _ _ $ a -^g Z n • -_ Y `• .. � ,� - � ,�......<. .-.. �, � m n > e�... , .� �a�� f_." ..�„ .. < - �'. FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 1,054,282 1,019,873 1,068,197 1,020,850 0.10% APPROPRIATIONS: Personnel 2,642,986 2,451,187 2,520,027 2,754,150 12.36% Operating 400,689 351,880 344,907 326,650 -7.17% Budget Cost Savings - - - - 0.00%o � Capital 6,321 178,994 177,594 78,600 -56.09% Total Expenditures: 3,049,996 2,982,061 3,042,528 3,159,400 5.95% Revenues and Expenditures by Fiscal Year 3,500,000 - 3,000,000 - - 2,500,000 � - i 2,000,000 � � �:..� Personnel Expenditures � F�d Operating Expenditures 1,500,000 _ _. _: __�.. Capital Expenditures 1,000,000 — ..M(�Revenues 500, 000 � ---- 0 FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [67] + � � � ' � � �� + ' FY2 017 - � r_,� �>��. : .. Public Works � 136 Bridge Road Tequesta, FL 33469 561-768-0484 Douglas Chambers, Superintendant dchambers@tequesta.or� FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time 5.90 7.90 8.10 Part Time - - - Total Employees: 5.90 7.90 8.10 � 1 . . i 1 ' . . ' " Personnel: This increase is primarily due to the re-organization of the department. Other items affecting the increase are the absorption of 20% of the cost of the electrician position, salary increases, and increases in health insurance premiums and pension contributions. Operatin�: This increase is primarily due to increased repair and maintenance expenditures and the re-distribution of communication services expenditures. Ca ital: The department is requesting to purchase a brush chipper and a Ford F150. � [68] I� � - � '� w ��-� •� �' ��o •' : ��• FY2017 � s _ � � ��a � .• , �� , �� '= ° � '�� _ � �-� � � � �,' � � �� ; � �: ? � ��_� �� , � #' s j >� >� `� - °, , � . ` v ' „. . . .. _ . .. - . _. - , - ,.. , ,: „ _ . ' ,. : , : .� 4� � FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 279,736 416,600 414,942 500,100 20.04% O�eratin� 652,105 628,397 616,055 692,600 10.22% Bud�et Cost Savin�s - - - - 0.00% � Capital 75,915 50,000 50,000 79,000 58.00% Total Expenditures: 1,007,756 1,094,997 1,080,997 1,271,700 16.14% Revenues and Expenditures by Fiscal Year 1,400,000 1,200,000 1,000,000 -, � � �Personnel Expenditures 800,000 I ' �Operating Expenditures 600,000 --- Capital Expenditures 400,000 ..�. �MI�Revenues 200,000 �� --w �� , . ,:� . __-___.. . , _._._ �_ �- ;__ � �_' _. �� ,� . 0 `�' , FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [69] �� I �� ' � �� ° �'�I�' ug��9�1,,�� ° � � � �� -� � � � �� 1 �" � �� s FY2017 � �> = % � � � � � s�� 1 � k �, � � � �� rT s i �� ,�.. ,�� . _. . _ ��:�-a. � s - Leisure Services � 399 Seabrook Road Tequesta, FL 33469 561-768-0473 Greg Corbitt, Director of Parks and Recreation �corbitt@teq uesta.or� o � � :� _ : FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time 3.00 3.00 3.00 Part Time 3.00 4.00 4.00 Seasonal 10.00 10.00 10.00 � Total Employees: 16.00 17.00 17.00 *Includes one, part time park attendant position that is sometimes covered with multiple part time employees. �< : � : � � �� :. : � ; �._ °�� , �„- .. . Y ,-,�. � » �, � . , : � . - , !� Revenues: Decreased as the department received a$50,000.00 FRDAP Grant in FY2016 and does not expect to receive grant funding in FY 2017. Personnel: This increase is primarily due to increases in salaries, health insurance and pension contributions. Operating: This decrease is primarily due to the department spending $50,000 for facilities repair & maintenance (funded by the FRDAP Grant - not being budgeted in the 2017 Budget) Capital: This funding is for the purchase of an umbrella, a Ford F350, Recreation's portion of the cost of the migration from CCTV to Genetic System and the installation of a concrete border along the walking trail in Constitution Park. � [�o] V ■ - �-- �• .�: � •� FY2017 e� �' � � �� , � � � � �� '� `�. _ �- � � . -- :_. .� , , � , , s <: - , . � . . �. -�. : - � � 1 �=3. , , �{ � � � �� 's i j�� I i�t� I �3 i i v�c gi'* i , ii {.�-�-. �. d � � — � € FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 75,278 130,250 123,632 69,800 -46.41% APPROPRIATIONS: Personnel 325,401 342,050 343,594 368,600 7.76% Operating 201,821 275,485 275,377 245,300 -10.96% Budget Cost Savings - - - - 0.00% � Capital - 31,505 31,505 82,600 162.18% Total Expenditures: 527,222 649,040 650,476 696,500 7.31% Revenues and Expenditures by Fiscal Year goo,000 �oo,000 , i � 600,000 ; E� Personnel Expenditures 500,000 ; = � ; � 1,�Operating Expenditures 400,000 -----� 300,000 = ' " 1� Capital Expenditures �(�Revenues 200,000 � � ._... � .� . I �� , � 100,000 ` _______._��__�._ �� . _,_.._._ r��._.�� ,_.._�__.._ � FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [71] � �,�� ' � ` �� '`��.�'� � � 1 1 �O� / � ' � "'; �� ° ��` �� 1 1 i s i �, �� s<: � �:� �� : - , . _.: � � ..� , , , �t , ,. � < _ ..:� � �-� -,� � . � .'fi`=: _ ,} -_. °� K,.. ,.; . .>._ . ; . , �� .�: ..,-� ..,. .,:,:�:,_ r . . '�', -:Y��.. � Debt Service � 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 1oAnn Forsythe Finance Director iforsvthe@tequesta.org :t`. � s � ` � � • � 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 Capital Lease Holder: KS State Bank Holder: Community Leasing Partners Purpose: Police Vehicles (7) Purpose: SCBA (20) Original Amount of Loan: $240,658 Original Amount of Loan: $132,773.77 Interest Rate: 3.049% Interest Rate: 2.89% Term: 3 Years Term: 5 Years Expires: May 2018 Expires: January 2020 • ��2� I _ � ��a : � � -� --�-�� -: � � FY2017 �� , � � _ d , � � _ � � e = � � ,, _ . _ � _ � _ = -- � ° �� _ -, , � - n_ � — — � , - _ . ,:; . ; . :: . _: _ , , _... m _ - _:,-_, - , � ; - � �� " �, -'; � �� ;�,' �3 + � � FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%o) Total Revenues: - - - - 0.00% APPROPRIATIONS: Principle 334,631 454,300 428,132 443,300 -2.42% Interest 113,986 110,850 106,962 91,600 -17.37% - - - - 0.00% • - - - - 0.00% Total Expenditures: 448,617 565,150 535,094 534,900 -5.35% Expenditures by Fiscal Year 600,000 _ _. _ 500,000 � � - � � a'' , �. 400,000 ` � f � �Interest 300,000 � � s,.° _� � � � Principle 200,000 " � ��°�. .._ - -� 100,000 � __�.�_ . � . � _.�. � _ ,�' �� ._.. � � . � �� p_ � � . _.�_ � � � _.._. .._._ .. �` � -� ,. ; _„_ .� FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [73] .� , _.�� ,� : . - �� - �-� � �� z � } �� ,� � � � a FY2 017 , _ . .�_; �:�. � � � � � . � ., a � _ � � Capital Improvement - � 136 Bridge Road Fund # 3 01 Tequesta, FL 33469 561-768-0463 Michael R. Couzzo, Jr., Village Manager mcouzzo@tequesta.or� 1 . . 1 A ' . " FY2017 -$106,000 is being transferred from the General Fund to fund repair and maintenance of roads. • � [74] • � �� 1 FY2 017 � F� � � ��. ' � � ' E r ; ; _ �a � ,� . � �� ,,. _ � -- _ 9 - . _ . , .. . � , 3 . _ . , , . .,. e . �„ �� = z _ � : ,:. � �- R �� , , _ = f._ .: �s � _ . � . _. _� � -e.e �.�; . . �. _ ,� FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 85,000 324,800 316,800 106,000 -67.36% EXPENDITURES: R& M- Roads - 166,800 166,800 106,000 -36.45%o Pathway Improvements - 50,000 50,000 - -100.00% US1 Project 78,285 108,000 108,000 - -100.00% � Total Expenditures: 78,285 324,800 324,800 106,000 -67.36% Revenues and Expenditures by Fiscal Year 350,000 300,000 ' 250,000 ' 4 . � US1 Project 200,000 � Pathway Imp. 150,000 �----�- R&M Roads 100,000 -- � -._--_. �Mli�Revenues 50,000 , �.._ , � , _ _ �a i ___ � ;.:� . , ___ FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [75] �'` � �� :�� a� o ` � � � - � ��:�� a ��-, , FY2017 � � �� .�� -.�. �� Capital Projects — � 136 Bridge Road Fund # 3 0 3 Tequesta, FL 33469 561-768-0463 Michael R. Couzzo, Jr., Village Manager mcouzzo@tequesta.or� I s • � � � s c � There are no capital projects budgeted for in the Proposed Fiscal Year 2017 Budget. � � [�6] _�: � � •� _ � �� : ��• FY2017 ! � � , � a � � � � : a ,: .K _-- _ : .� , r�� ._ FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Operatin� - - - - 0.00% Capital - - - - 0.00% Transfers Out - - - - 0.00% • Allocate to Fund Balance - - - - 0.00%o Total Expenditures: - - - - 0.00% Revenues and Expenditures by Fiscal Year 1 1 1 1 � iOperating 1 1 Capital � ��Transfers Out p ••II�Revenues 0 0 • 0 FY 2015 Actual FY 2016 Estimated FY 2017 Proposed . [��l � - ' � v � � + , .z s � � t , 3 : v's /° 1I�0�/ ,;. �, Special Law Enforcement - � 136 Bridge Road Fund #605 Tequesta, FL 33469 561-768-0509 Christopher Elg, Police Chief cel�@tequesta.or� o . . � r + , . m There are no special law enforcement items budgeted for in the Proposed Fiscal Year 2017 Budget. • • L781 �` `z� M1 L _ .l - � 4 F `�°°� �� '��' �' a u� �� °�'° � ��° ��'' I + • � • � �� v �- �� e � e ��• � : � � • FYZ�17 � � � �. f�" �� H. � Y , � . , �:� .. � � � �� m�� , � ��; °` � °� � �� ' _ � � � � � � ; � � �� ;�. - �` - - �. � -- : _ g _ � � . � � � � � .. �, . , - . _.. � . � , . , - ,. :�: ., , z > _ ; .� - - �� - } _ .§�, y: FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 60,607 50,000 61,066 - -100.00% APPROPRIATIONS: Operating 15,264 - - - 0.00% Capital 50,032 - - - 0.00% Transfers Out - - - - 0.00% • Allocate to Fund Balance - 50,000 61,066 - -100.00% Total Expenditures: 65,296 50,000 61,066 - -100.00% Revenues and Expenditures by Fiscal Year , a , 000 _._.�___. ___�_ 60,000 � � 50,000 -- ►.�:.�! Operating 40,000 � Capital 30,000 � � Allocate to Fund Balance , k 20,000 =Y "° ' -. . ----. �M(�Revenues � _ --�: � s � 10,000 � _ , 0 -. _ _______. �,»,.... _._._.__ FY 2015 Actual FY 2016 Estimated FY 2017 Proposed • [79] .�• � •� ° o�� •� : ��• FY2017 � Proposed Fiscal Year 2017 Budget Detail - Proprietary Funds � � [81] �' �� i�l I � ' � �� 1�I�� f�lii �i�� j�� - � ��* - � S : � , 1 i� � �� , ��" � -� ..i ! q FY2017 � � _a �rz .N � _. d . � ,_ _� � �� ,. _� Water Administration • 345 Tequesta Drive Tequesta, FL 33469 561-768-0463 Michael R. Couzzo, Jr., Village Manager mcouzzo(«@teq uesta.or� FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time 1.60 1.60 2.10 Part Time - - - Total Employees: 1.60 1.60 2.10 . i . . e i s , � . Personnel: This increase is primarily due to the addition of 50% funding of a position previously charged 100% to the General Fund. Other items that increased are employee salaries, workers' compensation premiums, pension contribution and Admin. Management Fees. • �82� .�• � •� � ��, •� ; �,• FY2017 � � � : � �� -�� = � � � &� � � � �� .� , 3. � . � - � � �� z . ; � � �� .�� ,� : � �� . : ,- � :, � � � r �£� _ . � .� _ _ ' ' ., x� _ ..: . , .; , . •� � FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 223,436 287,500 279,318 370,500 28.87% Operating 733,716 720,150 687,287 713,150 -0.97% Budget Cost Savin�s - 400 - - -100.00% � Capital - - - - 0.00% Total Expenditures: 957,152 1,008,050 966,605 1,083,650 7.50% Revenues and Expenditures by Fiscal Year Z,zoo,000 i,000,000 � � i � soo,000 �- --- i u Personnel Expenditures 600,000 - --- P� Operating Expenditures 400,000 __ _ _._. � t� Capital Expenditures � �� ,�.: 200,000 - - _ c _ .._ _ ,. . _ �, _._.w. � 0 >, .: ,. . . , � . �, , . — �,.�..�.M,� . ,., . FY 2015 Actual FY 2016 Estimated FY 2017 Proposed i [83] .�° o •i ' �� •' : +�� FY2017 Water Production • 901 Old Dixie Highway Tequesta, FL 33469 561-768-0493 Sam Heady Deputy Utility Director sheadv�tequesta.or� FY 2015 FY 2016 FY 2U17 Number of Employees: Actual Estimated Proposed Full Time 9.00 9.00 9.80 Part Time - - - Total Employees: 9.00 9.00 9.80 • � . a , � . � Personnel Expenditures: This increase is primarily due to the addition of a mechanic position. Other items increasing are employee salaries, health insurance and pension contributions. This increase is offset by charging 20% of the cost of the electrician position to the Public Works Department in FY2017. Operatin� Expenditures: This increase is primarily due to the re-distribution of communication services expenditures and increased computer system expenses. • [84] i , �, � � ,�• � •� � •, ��fw FY2017 - - �. . � � � � r � , � �� , � � � �� , �� ,; ; � � � � � < � -� � a � � ,, � � r �� '��.,_ � � � �� _ ° ° � � t � �e :, , .. � ,., ��s� FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 584,820 760,550 737,670 893,150 17.43% Operating 900,762 1,055,114 1,005,131 990,500 -6.12% Budget Cost Savings - 127,440 - - -100.00%o • Capital - - - - 0.00% Total Expenditures: 1,485,582 1,943,104 1,742,801 1,883,650 -3.06% Revenues and Expenditures by Fiscal Year z,000,000 i,soo,000 1,600,000 = 1,400,000 ` � � i � 1,200,000 u Personnel Expenditures 1,000,000 " -- V Operating Expenditures 800,000 ---- ;; �g Capital Expenditures 600,000 �; i . .; , 400,000 �� . � , x.� _ �-_ � ._ 200,000 �4 � � �� 0 _ e. - FY 2015 Actual FY 2016 Estimated FY 2017 Proposed i [85] `� � �I�� '�� _ �: � � a �� .�� •� , � _ �y��,gg:� : ��• FY2017 £ Water Distribution � 136 Bridge Road Tequesta, FL 33469 561-768-0493 Sam Heady Deputy Utility Director sheadv@tequesta.or� ;£ , � �� FY 2(715 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time 8.00 8.00 8.50 Part Time - - - Total Employees: 8.00 8.00 8.50 • e . . e � � . + Personnel Expenditures: This increase is primarily due to increases in salaries, health insurance and pension contributions. This department is also absorbing 50% of a position that was previously budgeted in the Storm Water Fund. Operatin� Expenditures: This increase is primarily due to the re-distribution of communication services expenditures. • [86] ,�• � •� � �� •, : �� FY2017 � � � _ � �:� �� % � . � � � � � � � �� . � � a . � �� : k � _,.� Z � � '� ,� � �.'�°� � .� 5't�i ,�` � „ �t'� , �' � .�, t F' �� .._ � � � .. � � � � � 1 a �a � f � ��..� a g � � �� y � c � � � � � � _ �� s ��_ � ,. � � �..a � ,� � � �' �" � ,. ; . r�.: "� `�`°' 'F� 's ; �` '�„ � '"�� _ `�` � �� :°��' _ �' � �, °�, . r a� .,Pg.� � �. �5, � a A., � � ,�sA � t �., ..� 4; �. �. � �� a � � ° � _? �€- 4 : �� .. � �'' n � �: �« -. � �' '� : � ;��' g , � � �' � .. � �=� -s'a"°,� � -� i � m . �....,a �. 3. � � � � " .��, 1 � � - '&°; �. ".E � r .� -a�:' , :,, s . :,:.'� "'_ _ .�..: , s.... . ...,'_ " .,. _. . ��.,. ' .. �,` .i FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 514,696 566,950 559,766 615,350 8.54% Operating 104,244 138,500 133,500 155,000 11.91% Budget Cost Savin�s - 4,150 - - -100.00% � Capital - - - - 0.00% Total Expenditures: 618,940 709,600 693,266 770,350 8.56% Revenues and Expenditures by Fiscal Year 900,000 — 800,000 700,000 600, 000 i i u Personnel Expenditures 500,000 400,000 y Operating Expenditures 300,000 �i Capital Expenditures 200,000 100,000 " " _ , � _ , • , � ��,��.�,.. ' � __� 0 FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � L87] �u • �i � �� _ ��s �a �.� p • � ��i� A�� ii � � � ,. � � , � � f ,�� ,�� !` 1' '�� . ° ��11 �1 i 5��' FY2017 . i .. .. ... . ,.. . � Renewal & Replacement � 136 Bridge Road Tequesta, FL 33469 561-768-0493 Sam Heady Deputy Utility Director sheady@tequesta.or� �... ` , FY 2015 FY 2016 �=Y 2017 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - • ! . . / # ' . . ' Operatin� Expenditures: This decrease is due to the water line replacement project in Jupiter Inlet Colony that began in Fiscal Year 2016. This decrease is offset by a number of improvements being made at the Water Plant in Fiscal Year 2017. Capital Expenditures: This increase is due to the purchase of two tank mixers, a Ford F150 and BS&A Software in FY2017. � �88� , ��--�-�-� ��-� � :� rt � � � , + � � �� FY2 017 � �� _ _ � � : . e � . �. . � �� : I � , ,�� , � , _ ,a � _ s F . _ >_ . � � Y � : _ �� _ _� - � .� - -� �, �-° _ , � , FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel - - - - 0.00% Operatin� 549,077 2,035,535 2,022,088 1,543,800 -24.16% Bud�et Cost Savin�s - - - - 0.00% • Ca ital 39,417 36,928 33,949 170,950 362.93%o Total Expenditures: 588,494 2,072,463 2,056,037 1,714,750 -17.26% Revenues and Expenditures by Fiscal Year 2,500,000 2,000,000 � ; E 1,500,000 rt --- u Personnel Expenditures � V Operating Expenditures 1,000,000 � _.._ ° '` � Capital Expenditures �, � 500,000 �" - p _ . .; ... .. �,� W._ �_ __ � _ �' _.� `:: _w.� .�w,_ �.� _ . .. , . , , FY 2015 Actual FY 2016 Estimated FY 2017 Proposed i [89] , ' p, , g , , �� , '�V� � � � � � �� ; = ,..,� •' : � � � FY2017 , _ _. _ � . _ Debt Service • 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 JoAnn Forsythe Finance Director jforsythe@tequesta.or� i i Y I I , i � 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: $6,554,935 Term: 20 Years Interest Rate: 3.6852% Expires: May 2024 Term: 236 months (Approx. 20 yrs) Expires: March 2028 i [90] ` � a �• � •� �� FY2017 . . , �_ • , � � a �e� . �. � .�.- , , a� _ ...� e . � � ,.� � -_ � .. . . _ . _. . . � w � , , . . �$ _ � t. . t ,_ . _ .. � v . . : _ ,_..._ .. . .. � ., _ � �., ., # -�f, � : £� . �� ,, =�� FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Principle 319,885 333,400 333,400 347,900 4.35% Interest 215,128 214,900 214,900 179,700 -16.38% - - - - 0.00% • - - - - 0.00% Total Expenditures: 535,013 548,300 548,300 527,600 -3.78% Revenues and Expenditures by Fiscal Year 600,000 ---- --- 500,000 .,.... ° �- � ,- £. 3� � ,, , 400,000 V Interest 300,000 , t� Principle 200,000 �. � : , , ,.. r .. . ; _. . °;° � � � � �� t rs � �. : >. _ .�. . ... . 1�� _.. ��_ 0 - F. :� .e„ . _ . . .: � .. _-____ � . • . . _ _ ._..�_..__ ,v, ,,.� , _ - , ___� FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [91] .. ` � ..: . , _ ., ' R', �, ' �'�.-� � a-� . = g �� '' � � �� FY2017 � �� Refuse & Recycling • 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 JoAnn Forsythe, CPA, Finance Director jforsythe@tequesta.or� ------- _ --- — - , FY 2015 FY 2016 FY 2017 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - , , a ' ' � s • � The collection rates increased approximately 1% in FY2017 but this was offset by a 30% decrease in the fuel factor. � [92] � �_ �,; _ � FY2 017 ` � o , , -, � , � , �, . . . . h. , �_ . �. � � - , , _. � : . ¢ �. ... : , . � w �;�. . - �; �� a ��, FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel - - - - 0.00% Operating 499,980 490,000 489,877 484,000 -1.22% Bud�et Cost Savings - - - - 0.00% • Capital - - - - 0.00% Total Expenditures: 499,980 490,000 489,877 484,000 -1.22% Revenues and Expenditures by Fiscal Year 600,000 500,000 — -- --- k.. 400,000 �, •-- -�� , �';�, � u Personnel Expenditures 300,000 --,� V Operating Expenditures 200,000 �. � Capital Expenditures n. � �g � t� � � �� 100,000 - - -� , ,; ,. � �_.� . ,�� .� �:� �� _ .�.•„_ � � - x ��;. FY 2016 Actual FY 2017 Estimated FY 2018 Proposed � [93] �� i �,� �� ' � � : � � FY2 017 � ��.� � _ , b . E _, , _,>. ,. 3 .: .� � � , ..:: Storm Water Utilities , 136 Bridge Road Tequesta, FL 33469 561-768-0493 Sam Heady Deputy Utility Director sheadv@tequesta.or� ,. . _ , � ,: .,_ . . . . :; : � FY 2015 FY 2016 FY 2t�17 Number of Employees: Actual Estimated Proposed Full Time 2.20 2.20 1.70 Part Time - - - Total Employees: 2.20 2.20 1.70 , � , . s � � , .. Revenues: This fund is appropriating $265,000 to fund improvements to the drainage system. Personnel: Increased primarily due to increases in salaries, health insurance, workers' compensation premiums and pension contributions. This increase is offset by the Water Fund's absorption of 50% of a position that was previously budgeted in the Storm Water Fund. Operatin�: This decrease is due to reduced engineering fees. Renewal & Replacement: This increase is due to additional drainage maintenance proposed for FY 2017. Other: Other includes transfers out and budgeted depreciation. � [94] � - FY2017 � � � , . . . _ � p: 5R _ . ; .. .-.. .� � � _ .,�� a ... g. � .� : .R s �� .:v . _.. .� : �_ ; �R��=_ - �� _� ��e� � :_ �,�: �.g� .� . ._ .. � . � .y : _ _ . �, . FY 2015 FY 2016 FY 2016 FY 2017 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%o) Total Revenues: - - - - 0.00% APPROPRIATIONS: Personnel 77,606 114,350 115,584 105,150 -8.05% Operating 62,734 182,050 157,428 141,100 -22.49% Capital - - - 15,000 0.00% � Renewal & Replacement 16,670 149,700 149,700 250,000 67.00% Other 125,928 111,450 111,450 95,000 -14.76% Total Expenditures: 282,938 557,550 534,162 606,250 8.73% Revenues and Expenditures by Fiscal Year �oo,000 600,000 500,000 -�' — - �'°':' p personnel Expenditures 400,000 _ � __n._._. � m Operating Expenditures t� Capital Expenditures 300,000 - ° w__ ._.._ .,_....� „ �g� _ ya; = e; _° ,� V Ren & Rep 200,000 – .._ .. � . . • 6d Other 100,000 ___.�___ _ ___ .., � �- ., � ' , �. : ,. „ , . _ , ,. t FY 2015 Actual FY 2016 Estimated FY 2017 Proposed � [95] .�• � •� � ,�� •� � ��• FY2017 � Capital i • t97] _ FY2017 e �. � _ � � 2017 Capital - Detail Fund: 001 - General Fund - Capital �$ 415,250.00 Dept. 160 General Government 664.601 Computer Equipment BS&A Software $ 49,850.00 664.607 Equipment - Tech Migration of CCTV to Genetic System $ 9,000.00 Dept. 175 Police 664.607 Equipment - Tech Migration of CCN to Genetic System $ 42,500.00 Dept. 180 Building 664.601 Computer Equipment BS&A Software $ 41, 700.00 664.602 Vehicles Ford Explorer $ 32,000.00 Dept: 192 Fire 664.600 Machinery & Equipment Thermal Imaging Cameras (3) $ 23,400.00 Combustible Gas Indicator & Air Monitors (3) $ 4,500.00 Forcible Entry Training Props (1) $ 8,200.00 664.607 Equipment - Tech Migration of CCTV to Genetic Systern $ 42,500.00 Dept: 210 Public Works • 664.600 Machinery & Equipment Brush Chipper (i) $ 45,000.00 664.602 Vehicles 2016 Ford F150 $ 34,000.00 Dept: 231 Leisure Services 663.600 Improvements Other than Buildings 1Ox10 Single Cafe Umbrella (1) $ 8,600.00 663.650 Pathways Install Concrete Border on Walking Trail $ 24,000.00 664.602 Vehicles 2016 Ford Super Duty F-350 (1) $ 30,000.00 664.607 Equipment - Tech Migration of CCN to Genetic System $ 20,000.00 Fund: 401 - Water Fund - Capital �$ 170,950.00 Dept. 411 Renewal and Replacement 664.600 Machinery & Equipment Tank Mixer (2) $ 60,000.00 664.602 Vehicles Ford Truck $ 30,000.00 664.601 Computer Equipment BS&A Software $ 80, 950.00 Fund: 403 - Storm Water Fund - Capital �$ 15,000.00 Dept: 250 Storm Water � 664.600 Machinery & Equipment Remote Controlled Rover and Camera (1) $ 15,000.00 . . . . .� �� [99] � i'f . � � � � ;� � ' . � ; FY2 017 � � =_, _ ;� s Glossary � i �loi� � � � �- �z , . : . , . g � . _ , , , � �_ � � , . �� _ _ = � --;.. __ � �- �-,, .�- � FY2 017 q � 1 ,� � � � 1 i .% � f �° .; , v �� § - A a ACCRUAL BASIS OF ACCOUNTING: This is a method of accounting that recognizes the financial impact of transactions; revenues are recorded when they are earned and expenses in the period in which costs are deemed to have expired or been consumed. AD VALOREM TAXES: Property taxes computed as a percentage of the value of real or personal property expressed in mills. This tax is also called "Property Tax". ADOPTED BUDGET: This is the financial plan for the fiscal year beginning October 1S ending September 30 Florida Statutes require the Village of Tequesta to adopt a budget at the second of two public hearings. AMENDED BUDGET: The original adopted budget plus any amendments passed as of a certain date. AMMORTIZATION: This is the gradual elimination of a liability, such as a mortgage in regular payments over a specified period of time and the method used to prorate the cost of a specific type of asset to the asset's life. ANNEXATION: This is the legal process of inerging land from one governing authority to � another. An example would be when an incorporated body annexes land previously governed as unincorporated by a county. ASSESSED VALUATION: The dollar value assigned to a property by the Palm Beach County Property Appraiser for purposes of ineasuring applicable taxes. APPROPRIATE FUND BALANCE: The process of bringing forward unspent dollars from previous fiscal years' budgets to the current year's budget. All appropriations need approval from the Village Council. APPROPRIATION: a sum of money or total of assets devoted to a special purpose. All appropriations need approval from the Village Council. � BASIS OF ACCOUNTING: an accounting term that is used to describe when revenues and expenditures or expenses are recognized in the accounts and reported on the financial statements. BALANCED BUDGET: a budget in which revenues equal expenditures/expenses. � [102] � FY2017 . , ��, � : r _., _ , � BUDGET: A fiscal plan of financial activity for a specified period of time indicating all planned revenues and expenses for the budget period. BUDGET AMENDMENT: Generally done on a semi-annual basis by which unanticipated changes in revenue or expenditures are made a part of the budget, thereby amending it. BUDGETARY CONTROL: The control or management of a governmental unit in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. � CAPITAL BUDGET: The annual financial plan for the construction or improvement of fixed assets such as buildings, street, sewers, and vehicles and equipment. CAPITAL EXPENDITURE: Expenditures which result in the acquisition of, or improvement to, fixed assets: buildings, streets, sewers, vehicles, etc. CAPITAL IMPROVEMENT PLAN (CIP): A multi-year plan that forecasts spending for all anticipated capital projects. The plan addresses the repair and replacement of existing � infrastructure. It also helps to identify needed capital projects and to coordinate facility financing and timing. CASH MANAGEMENT: Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships and investing funds in order to achieve highest interest and return available for temporary cash balances. COST OF LIVING ADJUSTMENT (COLA): Periodic changes in wages or benefits designed to compensate for the effects of inflation. CONTINGENCY: An appropriation to cover emergencies or unforeseen expenditures. CPI: Consumer Price Index. D DEBT SERVICE: The payments required for interest on, and repayment of, principle amounts of debt. DEPARTMENT: A major unit of organization in the Village which indicates an overall operation � or group of related operations within a functional area. [103] . . �_ : � - , , ; _, . : . _ ., � � � E, .. ,. ,; t. , � � �., �� £ ;�� , , E ` � �� `a FY2017 '� � �� .� � . ; � � - u _ . , . � , - � �s�, - _ j . >� ,�, � -� , . _. . . .; �y� , � .� ., � ,� ,, DEPRECIATION: a reduction in the value of an asset with the passage of time, due in particular � to wear and tear. DOR: Department of Revenue. E ENCUMBRANCE: An amount of money committed for the payment of goods or services not yet received or paid for. ENTERPRISE FUNDS: a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. The Village has three (3) Enterprise Funds: Water Utility, Refuse & Recycling and Storm Water. ESTIMATED EXPENDITURES: Projections of funds to be spent during the fiscal year. ESTIMATED REVENUES: Projections of funds to be received during the fiscal year. EXPENDITURE/EXPENSE: an amount of money spent. � � FISCAL YEAR (FY): 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 FIXED ASSETS: assets that are purchased for long-term use and are not likely to be converted quickly into cash such as land, buildings and equipment. FRANCHISE FEES: 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. FRS: Florida Retirement System FUND: a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, 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. FUND BALANCE: 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. [104] ' FY2017 �� e • G GENERAL FUND: 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. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): These comprise the uniform minimum standard of, and guidelines for, financial accounting and reporting. They govern the form and content of an entity's basic financial statements. GAAP encompasses the convention, rules and procedures necessary to define accepted accounting practices at a particular time. GFOA: Government Finance Officers Association GOVERNMENTAL FUND TYPES: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities, except those accounted for in proprietary and fiduciary funds. GRANT: a sum of money or other assets received from another governmental entity, to be used or expended for a specific purpose. GROSS DOMESTIC PRODUCT (GDP): The total value of goods produced and services provided in � the United States during one year. H 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 up to $50,000. The first $25,000 applies to all property taxes, including school district taxes. The additional exemption up to $25,000, applies to the assessed value between $50,000 and $75,000 and only to non-school taxes. I INTER-FUND TRANSFERS IN/OUT: Monies transferred from one Fund to another. Such money is transferred to finance the operations of another Fund or to reimburse the Fund for certain expenditures/expenses. INTER-LOCAL AGREEMENT: A written agreement between the Village and other units of government to share in similar services, projects, emergency assistance support, funding, etc. for the mutual benefit of all parties. IMPACT FEES: A type of service charge imposed on new construction in order to support • specific new demands on a given service, e.g., transportation, schools, parks and fire protection. [105] �3 9 . � �' '��. '� � �- a ' � � � I � ��, =»� � � � n �+- �` ii � � � -_�� , : � � FY2 017 � �� . �:r � INTANGIBLE PERSONAL PROPERTY: All personal property that is not itself valuable, but it's • valuable because of what it represents. The most common examples are shares of stocks issued by any corporation, bonds issued by corporations or state, county or municipal governments outside the state of Florida or shares of units of ownership in mutual and money market funds, and limited liability companies. INTANGIBLE PERSONAL PROPERTY TAX: An annual tax based on the market value, as of January 1St, of the intangible personal property owned by a Florida business or by a non-Florida business that has a tax status in Florida. INTERGOVERNMENTAL REVENUES: Revenues from other governments in the form of grants, entitlements, shared revenues or payments in lieu of taxes. L LEVY: To impose taxes, special assessments or service charges for the support of Village activities. LINE ITEM BUDGET: A budget that lists each expenditure category separately, such as salaries and wages, office supplies, uniforms, etc., along with the dollar amount budgeted for each specific category. � LONG-TERM DEBT: Debt with a maturity of more than one year after the date of issuance. M MILL: A monetary measure equating to 0.001 of a dollar. When referring to the Ad Valorem tax it means that a 1-mill tax is one dollar of tax on $1,000 of taxable value. MILLAGE RATE: The rate per one thousand dollars of taxable property value which, when multiplied by the taxable value, yields the tax billing for a given parcel. It is the tax rate used to generate Ad Valorem tax revenue. MODIFIED ACCRUAL BASIS OF ACCOUNTING: This is a method of accounting that recognizes the financial impact of transactions; revenues are recorded when they become earned (or levied for the period), measurable and available and expenditures are recorded when the related fund liability is incurred. N NET BUDGET DEPRECIATION: Depreciation expense less budgeted capital and principle debt payments. • [106] .i• � •� . � �� _ � �+� FY2017 � NON-AD VALOREM ASSESSMENT: A fee levied on certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit those properties. The value of the property is not considered when calculating a non-ad valorem assessment. Instead, the cost of the facility or the service is allocated proportionately to the benefited properties in a defined area. It is sometimes referred to as a Special Assessment. Generally, this is collected by the Tax Collector's Office on the annual consolidated tax bill like ad-valorem taxes. O OPERATING BUDGET: The annual financial plan for on-going program costs, including salaries and benefits, services and supplies and debt service. ORDINANCE: A formal legislative enactment by the Village Council that has the full force and effect of law within Village boundaries unless re-empted by a higher form of law. An ordinance has a higher legal standing than a resolution. ORIGINAL BUDGET: The original adopted budget. P � PERSONNEL SERVICES: Expenditures for salaries, wages and fringe benefits of a government's employees. PORTABILITY: A legislative provision that was enacted as part of Constitutional Amendment 1 that allows Florida homeowners to transfer a portion of their Save Our Homes taxable value reduction when they move to another homesteaded property in the State of Florida. Portability reduces the local government tax base by reducing taxable values of homesteaded properties. Portability benefits must be requested by taxpayers. PROPERTY TAX: Another term for ad valorem tax. See definition for Ad Valorem Taxes. PROPOSED BUDGET: The Village Manager's fiscal plan of financial activity for the upcoming fiscal year which is submitted to the Village Council for consideration. PROPRIETARY FUND: A group of funds in which the services provided are financed and operated similarly to those of a private business. R RESERVES: Funds set aside for a particular purpose. • RESOLUTION: A special order of the Village Council. A resolution has a lower legal standing than an ordinance. [lo�] r I � � c� :� �, � , � � `e '�i , � � � � �� : �� : s � " FY2 017 � �� .::� , f. �� t�� .y� . � RETAINED EARNINGS: The amount of financial resources available for use in an Enterprise ', Fund. Similar to "Fund Balance", it represents the excess of all prior years' surpluses and deficits. REVENUE: An amount of money received. ROLLED BACK RATE: The tax rate which when applied to the current year's adjusted taxable value generates the same Ad Valorem tax revenue as the prior year. � SAVE OUR HOMES: A voter approved amendment to the Florida Constitution which limits the size of the annual increase in the assessed value of owner occupied residential properties which have homestead status. Increases in the annual assessment of homesteaded property shall not exceed the lower of either 1) three percent (3%) of the assessment of the prior year or 2) the percent increase in the Consumer Price Index for all urban consumers in the United States. SPECIAL ASSESSMENT: A fee levied on certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit those properties. The value of the property is not considered when calculating a non-ad valorem assessment. Instead, the cost of the facility or the service is allocated proportionately to the benefited properties in a defined � area. It is sometimes referred to as a Non-Ad Valorem Assessment. Generally, this is collected by the Tax Collector's Office on the annual consolidated tax bill like ad-valorem taxes. STATUTE: A written law enacted by a duly organized and constituted legislative body. Citations are often followed by "F.S." to indicate Florida Statute. SWA: Solid Waste Authority of Palm Beach County. T TANGIBLE PERSONAL PROPERTY: Non-real estate property, excluding motor vehicles, inventory and household goods, that is owned by business enterprises and subject to ad valorem taxation. Constitutional Amendment 1 provides that the first $25,000 of tangible personable property is exempt, from ad valorem taxes starting with fiscal year 2009. It also imposes a 10% cap on annual increases in tangible property valuation. TAXABLE VALUATION: The value used for computing ad valorem taxes levied against property. Taxable value is the assessed value less any exclusions, differentials, exemptions and credits allowed by law. • [108] ,� i i � � �� # ° __�� ; fi� � • o = FY2 017 a�� , �� , TRUTH IN MILLAGE LAW (TRIM) Florida law enacted in 1980 which changed the budget process for local taxing governments. It was designed to keep the public informed about the taxing intentions of various taxing authorities (Section 200.065, F.S.). TRUST FUND: A fund used to account for assets held by the Village in a trustee capacity for individuals, other governments or other funds, such as Pension Funds. � UNINCORPORATED AREA: The portion of the County not within the boundaries of any municipalities. UTILITY TAXES: a tax levied on utility bills, to be paid by the user of the utility services. It is similar to a sales tax, except it only applies to utility bills and not to any other purchases. • • [109] BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 1 9I1412016 Village of Tequesta 2.27 Pm Prior -------------------------------- Current Year ----------------------- (6) ��) �$) Year Original Amended Actual Thru Estimated �i:913012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNC�L ntl: 001 - General Fund Revenues Dept: 000 General Acct Class: 311 General Property Taxes 311.000 Ad Valorem Taxes - Current 5,237,859 5,618,900 5,618,900 5,651,698 5,651,698 6,074,400 311.100 Ad Valorem Taxes-Del 37,552 10,000 10,000 32,009 32,009 30,000 General Property Taxes 5,275,411 5,628,900 5,628,900 5,683,707 5,683,707 0 6,104,400 0 Acct Class: 316 Sales & Use Taxes 312,510 Fire Insurance Prem Tax 189,010 122,500 122,500 141,837 155,000 155,000 155,000 314.100 Utility Tax-Electricity 509,338 476,000 476,000 415,810 490,000 500,000 314.300 Utility Tax-Water 169,550 163,000 163,000 167,726 168,000 122,000 314.400 Utility Tax - Natural Gas 1,195 300 300 1,355 1,500 1,500 314.800 Utility Tax-Propane 27,159 30,000 30,000 22,279 27,000 27,000 315.000 Comm.Services Tax (CST) 317,979 310,000 310,000 251,903 300,000 281,000 321.000 Local Business Tax 76,182 75,000 75,000 81,604 82,000 81,000 81,000 321.001 Home Business Tax 4,750 4,500 4,500 4,445 4,500 4,800 4,800 321.010 Local Business Tax - County 9,148 4,800 4,800 8,602 6,281 7,800 7,800 Sales & Use Taxes 1,304,311 1,186,100 1,186,100 1,095,561 1,234,281 248,600 1,180,100 0 Acct Class: 318 Franchise fees - gross receipt � 100 Fran Fees-Electric 462,312 456,000 456,000 404,568 462,000 462,000 Franchise fees - gross receipt 462,312 456,000 456,000 404,568 462,000 0 462,000 0 Acct Class: 329 Intragovernmental Revenue 341.401 Admin Mgmt Fees-Water 514,780 530,200 530,200 486,017 530,200 540,800 540,800 341.402 Admin Mgmt Fee-Ref & Recycling 7,270 7,450 7,450 6,829 7,450 7,600 7,600 341.403 Admin Mgmt Fees - Storm Water 12,340 12,700 12,700 11,642 12,700 12,950 12,950 369.010 Misc Revenue - Hats 26 0 0 0 0 Intragovernmental Revenue 534,416 550,350 550,350 504,488 550,350 561,350 561,350 0 Acct Class: 335 Intergovernmental Revenue 335.120 Municipal Revenue Sharing Prog 178,888 180,000 180,000 164,548 180,000 182,000 335.150 Alcoholic Beverage Licenses 10,931 6,000 6,000 6,922 8,000 8,000 335.180 Loc Gov 1/2 Cent Sales Tax Pro 436,966 460,000 460,000 379,532 453,300 463,600 338.101 Local Gas Tax-6 Cent 125,371 126,000 126,000 107,610 125,000 131,500 338.102 Local Gas Tax 1-5 Cent 58,888 58,900 58,900 50,052 58,000 60,000 Intergovernmental Revenue 811,044 830,900 830,900 708,664 824,300 0 845,100 0 Acct Class: 341 Chgs for Serv - Gen Gov 341.101 CertificationlCopy Fees 13,468 12,000 12,000 13,431 13,500 12,000 341.103 Election qualifying fees 60 0 0 90 90 341.105 Admin fees from other Gov'ts 1,999 1,200 1,200 1,203 1,203 1,200 Chgs for Serv - Gen Gov 15,527 13,200 13,200 14,724 14,793 0 13,200 0 �lE'bt Class: 362 Rents & Royalties 362.110 Lease - Sprint 37,188 38,300 38,300 35,111 38,300 39,400 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 2 911412016 Village of Tequesta 2:27 pm Prior --------------------------------CurrentYear-------------------------- (6) (�) ( Year Original Amended Actual Thru Estimated �:9130/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL �nd: 001 - General Fund Revenues Dept: 000 General Acct Class: 362 Rents & Royalties 362.112 Lease-T-Mobile 52,836 54,950 54,950 49,878 54,430 57,100 362.115 Lease - Nextel 0 0 0 0 0 362.116 Lease - AT&T 30,000 30,000 30,000 30,000 30,000 30,000 362.117 Verizon-901 Old Dixie 36,240 37,650 37,650 34,445 37,440 39,100 362.118 Verizon-136 Bridge Rd 30,075 30,500 30,500 27,951 30,450 30,900 Rents & Royalties 186,339 191,400 191,400 177,385 190,620 0 196,500 0 Acct Class: 366 Contributions & Donations 366,100 Contrib & Donations & Sponsors 0 0 0 0 0 Contributions & Donations 0 0 0 0 0 0 0 0 Acct Class: 369 Miscellaneous Revenues 369.000 Other Miscellaneous Revenue 1,176 0 0 306 306 369.100 Insurance Reimbursement 11,816 0 0 12,279 12,279 12,000 Miscellaneous Revenues 12,992 0 0 12,585 12,585 0 12,000 0 General 8,602,352 8,856,850 8,856,850 8,601,682 8,972,636 809,950 9,374,650 0 Dept: 150 Comprehensive Planning � t Class: 340 Charges for Services 00 Water Conservation & Resource 959 0 0 0 0 Charges for Services 959 0 0 0 0 0 0 0 Acct Class: 341 Chgs for Serv - Gen Gou 341.150 Lantl Development Fees 49,551 35,000 35,000 48,480 50,000 35,000 35,000 Chgs for Serv - Gen Gov 49,551 35,000 35,000 48,480 50,000 35,000 35,000 0 Acct Class: 369 Miscellaneous Revenues 369.000 Other Miscellaneous Revenue 0 0 0 0 0 Miscellaneous Revenues 0 0 0 0 0 0 0 0 Comprehensive Planning 50,510 35,000 35,000 48,480 50,000 35,000 35,000 0 Dept: 171 Police Acct Class: 320 Licenses & Permits 329,102 Special Truck Permits 0 0 0 0 0 Licenses & Permits 0 0 0 0 0 0 0 0 Acct Class: 331 Grants Federal 331.210 FDLE - Federal Grant 0 0 0 0 0 Grants Federal 0 0 0 0 0 0 0 0 Acct Class: 334 Grants - State 334.201 State Police Block Grant 2,387 0 0 0 0 Grants - State 2,387 0 0 0 0 0 0 0 � Class: 335 Intergovernmental Revenue 01 PBC911MaintReimbursement 11,669 8,000 8,000 0 8,000 8,000 338.202 PBC 911 DISPATCH REIMBURSEMENT 15,170 18,300 18,300 0 18,300 18,000 BUDGET WORKSHEET FY2017-Manager's Draft#29 Page: 3 911412016 Village of Tequesta 2:27 pm Prior ------------------------------ Current Year --------------------------- (6) (�) ( Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Totai DEPARTMENT MANAGER COUNCIL nd: 001 - General Fund Revenues Dept: 171 Police Intergovernmental Revenue 26,839 26,300 26,300 0 26,300 0 26,000 0 Acct Class: 337 Grants & Contributions - Local 366.122 Donations -Military to Main St 7,500 0 0 0 0 Grants & Contributions - Local 7,500 0 0 0 0 0 0 0 Acct Class: 342 Chgs for Serv - Public Safety 342.110 PBC - Marine law enforce. serv 16,660 16,600 16,600 16,660 16,660 16,600 16,600 Chgs for Serv - Public Safety 16,660 16,600 16,600 16,660 16,660 16,600 16,600 0 Acct Class: 351 Fines & Forfeitures 351.100 Court Fines 13,862 5,000 5,000 9,671 11,000 5,000 5,000 351.250 $12.50 traffic violation fund 0 0 0 5,424 5,424 5,500 354.101 Parking Tickets 4,470 1,000 1,000 1,100 1,200 500 500 354.102 Code Enf Fines & Court Costs 0 0 0 0 0 Fines & Forfeitures 18,332 6,000 6,000 16,195 17,624 5,500 11,000 0 Acct Class: 363 Impact Fees 362.221 Police Impact Fees 252 0 0 63 63 Impact Fees 252 0 0 63 63 0 0 0 � t Class: 366 Contributions & Donations 100 Contrib & Donations & Sponsors 2 0 0 0 0 Contributions & Donations 2 0 0 0 Q 0 0 0 Acct Class: 369 Miscellaneous Revenues 369.000 OtherMiscellaneousRevenue 4,147 0 0 2,654 2,654 Miscellaneous Revenues 4,147 0 0 2,654 2,654 0 0 0 Police 76,119 48,900 48,900 35,572 63,301 22,100 53,600 0 Dept: 175 Police Department Acct Class: 369 Miscellaneous Revenues 359.100 ForfeitureslConfiscations 50 0 0 50 50 Miscellaneous Revenues 50 0 0 50 50 0 0 0 Police Department 50 0 0 50 50 0 0 0 Dept: 180 Building & Zoning Acct Class: 320 Licenses & Permits 322.000 Building Permit Fees 333,173 394,000 394,000 520,297 517,000 502,000 502,000 329.000 Contractor's Registration 8,320 9,700 9,700 7,770 7,770 329.010 Contractor Reg. - County 5,036 5,300 5,300 4,765 2,968 Licenses & Permits 346,529 409,000 409,000 532,832 527,738 502,000 502,000 0 Acct Class: 351 Fines & Forfeitures 354.102 Code Enf Fines & Court Costs 71,333 48,000 48,000 36,658 48,000 42,000 54,000 Fines & Forfeitures 71,333 48,000 48,000 36,658 48,000 42,000 54,000 0 �lCC`t Class; 369 Miscellaneous Revenues 369,000 Other Miscellaneous Revenue 0 0 0 120 120 BUDGET WORKSHEET FY2017-Manager's Draft#29 Page: 4 9114/2016 Village of Tequesta 2:27 pm Prior ---------------°-------------- Current Year -------------------------- ( l�) �$) Year Original Amended Actual Thru Estimated �:913012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 001 - General Fund Revenues Dept: 180 Building & Zoning Miscellaneous Revenues 0 0 0 120 120 0 0 0 Builtling & Zoning 417,862 457,000 457,000 569,610 575,858 544,000 556,000 0 Dept: 192 Fire Control Acct Glass: 334 Grants - State 337.201 Local Government Grant PBC 0 0 24,200 24,200 24,200 Grants - State 0 0 24,200 24,200 24,200 0 0 0 Acct Class: 335 Intergovernmental Revenue 335.201 Fire Incentive Pay 4,066 3,600 3,600 2,700 3,000 3,000 3,000 Intergovernmental Revenue 4,066 3,600 3,600 2,700 3,000 3,000 3,000 0 Acct Class: 340 Charges for Services 342.950 Allow for doubtful rev- GovFnd 0 0 0 0 0 Charges for Services 0 0 0 0 0 0 0 0 Acct Class: 342 Chgs for Sero - Public Safety 342.192 Fire - Extra Duty 0 500 500 6,284 5,857 750 750 342.201 Fire Plan Review Fees 21,851 30,000 30,000 40,617 40,617 30,600 30,600 342.202 Fire Inspections 28,678 23,700 23,700 25,651 25,651 24,100 24,100 342.401 Emergency Service-JIC 400,000 400,000 400,000 400,000 400,000 400,000 400,000 �02 Fire Rescue-CPR Program 1,015 700 700 325 600 700 700 342.410 Emergency Svc- PBC Fire Rescue 265,206 201,000 219,773 234,631 234,631 207,000 207,000 342.600 EMS TranspoRation Fees 332,858 315,000 315,000 328,346 328,346 350,900 350,900 Chgs for Serv - Public Safety 1,049,608 970,900 989,673 1,035,854 1,035,702 1,014,050 1,014,050 0 Acct Class: 363 Impact Fees 362.222 Fire Impact Fees 348 500 500 88 350 500 500 ImpactFees 348 500 500 88 350 500 500 0 Acct Class: 366 Contributions & Donations 366.100 Contrib & Donations & Sponsors 5 250 250 375 375 250 250 Contributions & Donations 5 250 250 375 375 250 250 0 Acct Class: 369 Miscellaneous Revenues 365.102 Fire Dept Sales 95 50 50 43 70 50 50 369.000 Other Miscellaneous Revenue 160 1,600 1,600 4,421 4,500 3,000 3,000 Miscellaneous Revenues 255 1,650 1,650 4,464 4,570 3,050 3,050 0 Fire Control 1,054,282 976,900 1,019,873 1,067,681 1,068,197 1,020,850 1,020,850 • 0 Dept: 231 Leisure Services Acct Class: 334 Grants - State 334.205 State DEP Grant-(FRDAP) 0 50,000 50,000 0 50,000 Grants - State 0 50,000 50,000 0 50,000 0 0 0 Class: 347 Charges for Services - Recr. .100 Tequesta Fest 7,752 7,800 7,800 5,396 5,396 7,800 7,800 347.190 Special Events - Other 10,602 10,000 10,000 4,980 6,000 6,000 6,000 BUDGET WORKSHEET FY2017-Managers Draft#29 Page: 5 9114/2016 Village of Tequesta 2,27 pm Prior -------------------------------CurrentYear------------------------ ( (�) ($) Year Original Amended Actual Thru Estimated �:9I30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 001 - General Fund Revenues Dept: 231 Leisure Services Acct Class: 347 Charges for Services - Recr. 347.201 Winter/Summer Camp Fees 32,531 37,750 37,750 39,951 39,951 37,500 37,500 347,205 Recreation Programs Fees 8,953 6,000 6,000 9,058 9,100 6,000 6,000 Charges for Services - Recr. 59,838 61,550 61,550 59,385 60,447 57,300 57,300 0 Acct Class: 362 Rents & Royalties 362.100 Rental - Facilities 5,917 6,500 6,500 7,371 7,400 6,500 6,500 Rents & Royalties 5,917 6,500 6,500 7,371 7,400 6,500 6,500 0 Acct Class: 363 Impact Fees 363.271 Parks and Rec Impact Fees 1,102 0 0 276 276 Impact Fees 1,102 0 0 276 276 0 0 0 Acct Class: 366 Contributions & Donations 366.100 Contrib & Donations & Sponsors 7,500 7,200 7,200 4,500 4,500 4,500 4,500 Contributions & Donations 7,500 7,200 7,200 4,500 4,500 4,500 4,500 0 Acct Class: 369 Miscellaneous Revenues 365.110 Concession Sales 921 5,000 5,000 1,009 1,009 1,500 1,500 369.000 Other Miscellaneous Revenue 0 0 0 0 0 Miscellaneous Revenues 921 5,000 5,000 1,009 1,009 1,500 1,500 0 • Leisure Services 75,278 130,250 130,250 72,541 123,632 69,800 69,800 0 Dept: 900 Interfund Transfers Acct Class: 391 Transfers In 381.301 Transfer-In from Cap Improvemn 0 0 0 0 0 381.303 Tsfer-In from Capital Projects 0 0 0 0 0 381.605 Tfr In - Special Law Enf Trust 0 0 0 0 0 Transfers In 0 0 0 0 0 0 0 0 Interfund Transfers 0 0 0 0 0 0 0 0 Dept: 910 Other Financing Sources & Uses Acct Class: 390 Other Financing Sources 383.100 Capital Lease at Inception 240,658 163,300 163,300 132,774 133,300 Other Financing Sources 240,658 163,300 163,300 132,774 133,300 0 0 0 Other Financing Sources & Uses 240,658 163,300 163,300 132,774 133,300 0 0 0 Dept: 950 Other Nonoperating Acct Class: 361 Unrestricted Investment Earnin 361.100 InteresUlnvestment Earnings 6,997 8,500 8,500 7,532 7,900 5,000 361.101 PBC Tax Col-Interest on Dep 142 0 0 200 200 367.100 Net Unreal appreciation (Dep) 0 0 0 0 0 UnrestrictedlnvestmentEarnin 7,139 8,500 8,500 7,732 8,100 0 5,000 0 � Class: 369 Miscellaneous Revenues 100 Disposition of Assets 13,073 250,000 6,000 15,409 15,409 10,000 Miscellaneous Revenues 13,073 250,000 6,000 15,409 15,409 0 10,000 0 BUDGET WORKSHEET FY2017-Managers Draft #29 Page: 6 9/1412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ----------------------------- � ��) � Year Original Amended Actual Thru Estimated �:9I30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 001 - General Fund Revenues OtherNonoperating 20,212 258,500 14,500 23,141 23,509 0 15,000 0 Dept: 990 OtherlReserve/Contingency Acct Class: 390 Other Financing Sources 399.999 Appropriate Fund Balance 0 0 318,478 0 0 250,650 Other Financing Sources 0 0 318,478 0 0 0 250,650 0 OthedReseroe/Contingency 0 0 318,478 0 0 0 250,650 0 Total Revenues 10,537,323 10,926,700 11,044,151 10,551,531 11,010,483 2,501,700 11,375,550 0 Expenditures Dept: 100 Council Acct Class: 530 Operating Expenditures/Expense 531.311 Council Fees - Arena 3,000 5,100 5,100 5,100 5,100 7,300 7,300 531.313 Council fees - T. Paterno 3,000 3,000 3,000 3,000 3,000 5,200 5,200 531.314 Council fees - F. D'Ambra 3,000 5,100 5,100 5,100 5,100 7,300 7,300 531,316 Councilfees-S.Okun 3,000 5,100 5,100 5,100 5,100 7,300 7,300 531.317 Council Fees - Brennan 3,000 3,000 3,000 3,000 3,000 5,200 5,200 540.301 CouncilExpenses-Arena 0 3,000 1,183 1,183 1,183 3,000 3,000 540.304 Council Expense - F. D'Ambra 1,764 3,000 500 500 500 3,000 3,000 l i06 Council Expense - S. Okun 2,915 3,000 3,000 547 3,000 3,000 3,000 540.307 Council ExpensAs - Brennan 2,892 3,000 3,300 3,400 3,400 3,000 3,000 540.308 Council Expenses - Paterno 1,214 3,000 3,000 0 0 3,000 3,000 549.300 Other Misc Chgs & Obligations 284 700 700 624 700 700 700 549.350 VolunteerAppreciation 843 800 800 1,171 1,172 800 1,400 554.300 Books, Publ, Subs & Membership 3,060 3,500 3,500 3,060 3,060 3,700 3,700 582.800 Aid to Community Organizations 0 0 0 0 0 582.801 Aid to Com.Org - Arena 500 0 500 500 500 582.804 Aid to Community Org - D'Ambra 500 0 500 500 500 582.807 Aid to Com. Org. - Brennan 0 0 0 0 0 582.808 Aid to Com. Org. - Paterno 0 0 0 0 0 Operating ExpenditureslExpense 28,972 41,300 38,283 32,785 35,315 52,500 53,100 0 Council 28,972 41,300 38,283 32,785 35,315 52,500 53,100 0 Dept: 110 Manager Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 141,027 146,900 146,900 135,646 146,900 153,400 153,900 514.100 Overtime 0 0 0 0 0 515.103 Bonus Pay Plan 5,000 750 8,250 8,250 8,250 750 750 � 108 Auto Allowance 3,000 3,000 3,000 3,000 3,000 3,000 3,000 125 OtherAllowances 1,200 1,200 1,200 1,200 1,200 1,200 1,200 516.100 Compensated Absences 0 3,500 3,500 1,100 1,101 3,650 1,750 BUDGET WORKSHEET FY2017-Managers Draft #29 Page: 7 911412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ------------------------------ (6) (�) ($) Year Originat Amended Actual Thru Estimated �:913012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 001 - General Fund Expenditures Dept: 110 Manager Acct Class: 510 Personal Services 516.105 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 7,240 8,000 8,000 7,271 7,700 8,000 7,900 521.102 Medicare Taxes 2,330 2,400 2,400 2,325 2,500 2,400 2,400 522.102 VOT Pension Contributions 11,889 11,000 11,000 10,146 11,000 12,700 16,500 523.101 Life/Health Insurance 17,577 19,700 19,700 19,652 19,700 19,700 20,900 523.105 HSA - Health Savings Account 0 0 0 0 0 524.100 Workers' Comp Insurance 234 250 250 237 237 250 250 526.104 ICMA-Def Comp Plan 10,219 10,700 10,700 9,855 10,700 11,200 11,200 554.301 Personnel Training 785 1,000 1,000 0 0 1,000 Personal Services 200,501 208,400 215,900 198,682 212,288 217,250 219,750 0 Acct Class: 530 Operating Expenditures/Expense 540.300 Travel & Per Diem 2,224 1,400 1,400 0 0 2,200 546.320 Computer system maint & suppli 1,948 800 800 0 0 800 800 549.300 Other Misc Chgs & Obligations 0 250 250 544 544 250 250 554.300 Books, Publ, Subs & Membership 2,528 3,400 3,400 2,287 3,400 3,700 3,700 Operating Expenditures/Expense 6,700 5,850 5,850 2,831 3,944 6,950 4,750 0 cct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 664.601 Computer Equipment 0 0 0 0 0 Capital0utlay 0 0 0 0 0 0 0 0 Manager 207,201 214,250 221,750 201,513 216,232 224,200 224,500 0 Dept: 111 Human Resources Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 104,899 138,400 135,000 124,573 134,950 141,200 148,700 515.103 Bonus Pay Plan 0 750 750 750 750 1,500 1,500 515.107 Part-time Salaries 27,322 0 0 0 0 6,750 515.120 Cell phone allowance 700 1,200 1,200 1,200 1,200 1,200 1,200 516.100 Compensated Absences 3,353 2,700 2,700 2,618 2,618 2,850 2,800 516.105 Compensatetl Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 8,358 8,700 8,700 7,732 8,350 8,900 9,800 521.102 MedicareTaxes 1,955 2,100 2,100 1,808 2,000 2,100 2,700 522.102 VOT Pension Contributions 8,843 10,400 10,400 9,318 10,100 11,700 15,900 � 101 Life/Health Insurance 11,040 26,600 26,600 26,574 26,575 26,700 28,200 105 HSA - Health Savings Account 0 0 0 0 0 524.100 Workers' Comp Insurance 195 250 250 223 223 250 250 _ _ _ _. BUDGET WORKSHEET FY2017-Managers Draft #29 Page: 8 9/14/2016 Village of Tequesta 2:27 pm Prior ------------------------------- Current Year ------------------------------ � ��) l$) Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL � 001 - General Fund Expenditures Dept: 111 Human Resources Acct Class: 510 Personal Services 525.100 UnemploymentCompensation 1,925 0 0 0 0 526.101 Employee Recognition Program 7,152 10,000 10,000 6,729 10,000 12,000 12,000 526.102 Employee Assistance Program 3,406 4,200 16,200 9,406 15,500 10,200 10,200 526.103 Education Reimbursement Prgm 0 1,000 1,000 0 1,000 1,000 1,000 554.301 PersonnelTraining 1,875 2,500 2,500 1,485 2,500 3,000 3,000 554.310 Employee Development 2,431 4,000 4,000 2,013 4,000 4,000 10,000 Personal Services 183,454 212,800 221,400 194,429 219,766 226,600 254,000 0 Acct Class: 530 Operating ExpenditureslExpense 534.300 Other Contractual Services 0 0 0 408 477 500 540.300 Travel & Per Diem 2,314 2,000 2,000 1,710 2,000 2,500 2,500 546.320 Computer system maint & suppli 522 1,200 9,930 9,034 10,920 13,200 15,000 547.300 Printing & Binding 1,044 1,500 215 0 215 1,500 1,500 549,300 Other Misc Chgs & Obligations 0 500 500 275 500 500 500 549.401 Recruitmentexpenses 914 1,500 1,500 160 161 1,500 1,500 552.302 Small Tools and Equipment 0 500 500 0 450 500 500 �300 Books, Publ, Subs & Membership 474 600 600 340 600 600 600 Operating ExpenditureslExpense 5,268 7,800 15,245 11,927 15,323 20,300 22,600 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 664.601 ComputerEquipment 1,521 0 1,285 1,320 1,320 Capital0utlay 1,521 0 1,285 1,320 1,320 0 0 0 Human Resources 190,243 220,600 237,930 207,676 236,409 246,900 276,600 0 Dept: 120 Village Clerk Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 118,608 125,100 124,100 109,304 118,750 129,300 127,600 514.100 Overtime 235 2,200 2,200 0 2,200 2,200 1,100 515.103 Bonus Pay Plan 0 750 750 750 750 1,100 1,100 515.107 Part-time Salaries 0 26,500 26,500 22,626 26,500 26,000 27,600 515.108 Auto Allowance 0 0 0 3,000 3,000 3,000 3,000 516.100 Compensated Absences 0 0 0 339 340 516.105 Compensatetl Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 7,511 9,900 9,900 8,360 9,300 10,000 9,700 � 102 Medicare Taxes 1,757 2,400 2,400 1,955 2,200 2,400 2,300 102 VOT Pension Contributions 9,999 9,400 9,400 8,170 8,875 10,700 13,700 523.101 Life/Health Insurance 17,387 19,300 19,300 17,276 16,800 15,200 21,100 BUDGET WORKSHEET FY2017-Manager's Draft#29 Page: 9 9114I2016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ----------------------------- � ��) � Year Original Amended Actual Thru Estimated �:9130I2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL �nd: 001 - General Fund Expenditures Dept: 120 Village Clerk Acct Class: 510 Personal Services 523.105 HSA - Health Savings Account 0 0 0 0 0 524,100 Workers' Comp Insurance 194 200 200 199 200 250 250 526.103 Education Reimbursement Prgm 0 0 0 2,036 2,036 3,000 3,000 554.301 Personnel Training 2,100 1,950 3,650 2,190 3,650 1,400 1,400 Personal Services 157,791 197,700 198,400 176,205 194,601 204,550 211,850 0 Acct Class: 530 Operating Expenditures/Expense 531.303 Codification Services 8,106 10,700 10,700 3,171 4,999 5,800 5,800 531.304 Recording Secy Service 8,859 0 0 0 0 534.301 Election Expense 988 18,600 1,600 1,368 1,368 18,050 18,050 534.302 Legal Advertising 9,800 14,800 14,800 4,196 10,000 13,800 13,800 534.311 Election exp. - annexations 0 0 0 0 0 540.300 Travel & Per Diem 4,063 3,450 1,750 192 1,750 2,800 4,000 541.300 Communication Services 1,198 1,300 1,300 963 1,300 1,300 1,300 546,320 Computer system maint & suppli 18,931 10,750 10,750 3,939 5,650 10,750 10,750 548,110 Marketing and Public Relations 1,718 2,200 2,200 1,731 2,200 4,200 3,200 � 100 MiscellaneousArchival 683 2,500 2,500 0 1,000 2,500 2,500 201 Advertising & Promotion 0 0 0 0 0 549,300 Other Misc Chgs & Obligations 1,025 2,300 2,300 1,752 2,300 2,250 2,250 552.302 Small Tools and Equipment 124 500 500 494 500 500 500 552.306 Microfilm Service/Supplies 11 0 0 0 0 554.300 Books, Publ, Subs & Membership 1,001 1,160 1,160 964 1,160 900 900 Operating Expenditures/Expense 56,507 68,260 49,560 18,770 32,227 62,850 63,050 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 664.601 Computer Equipment 1,600 0 0 0 0 Capital0utlay 1,600 0 0 0 0 0 0 0 Village Clerk 215,898 265,960 247,960 194,975 226,828 267,400 274,900 0 Dept: 130 Finance Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 248,180 255,400 254,800 235,338 254,800 265,600 225,400 514.100 Overtime 0 0 0 0 0 515.103 Bonus Pay Plari 0 2,250 2,250 2,250 2,250 1,750 1,400 � 120 Cell phone allowance 350 600 600 600 600 600 600 100 Compensated Absences 2,536 3,600 1,900 0 1,885 3,800 31,500 516.105 Compensated Absences - HSA 0 0 0 0 0 BUD�ET WORKSHEET FY2017-Managers Draft #29 Page: 10 9/1412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ----------------------------- 1 ��) � Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL , nd: 001 - General Fund Expenditures Dept: 130 Finance Acct Class: 510 Personal Services 521.101 FICA Taxes 14,873 15,400 15,400 13,778 15,100 15,900 15,700 521.102 Medicare Taxes 3,536 3,700 3,700 3,337 3,650 3,900 3,700 522.102 VOT Pension Contributions 20,922 19,100 19,100 17,603 19,100 21,900 21,900 523.101 life/Health Insurance 43,467 49,000 49,000 48,929 48,950 49,100 46,500 523,105 HSA - Health Savings Account 0 0 0 0 0 524.100 Workers' Comp Insurance 392 450 450 447 447 450 Q50 525.100 UnemploymentCompensation 0 0 0 0 0 554.301 Personnel Training 1,433 4,400 2,537 2,537 2,537 4,400 4,400 Personal Services 335,689 353,900 349,737 324,819 349,319 367,400 351,550 0 Acct Class: 530 Operating ExpenditureslExpense 532.300 Accounting & Auditing Services 24,605 25,100 26,173 26,173 26,173 25,600 25,600 540.300 Travel & Per Diem 989 1,000 1,000 1,184 1,184 1,500 1,500 546.301 Office Equip/Repair & Maint 425 900 900 511 900 900 900 546.320 Computer system maint & suppli 7,396 13,100 20,100 10,799 20,100 9,900 13,000 547.300 Printing & Binding 1,466 3,000 2,490 1,851 2,000 3,000 3,000 00 Other Misc Chgs & Obligations 0 1,000 100 7 100 1,000 1,000 .300 Office Supplies & Equipment 2,938 4,000 2,000 974 2,000 4,000 4,000 552.302 Small Tools and Equipment 0 500 0 0 0 500 500 554.300 Books, Publ, Subs & Membership 1,386 1,600 1,600 1,034 1,600 1,600 1,600 Operating Expenditures/Expense 39,205 50,200 54,363 42,533 54,057 48,000 51,100 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 664.601 Computer Equipment 0 0 0 0 0 Capital0utlay 0 0 0 0 0 0 0 0 Finance 374,894 404,100 404,100 367,352 403,376 415,400 402,650 0 Dept: 140 Legal Acct Class: 530 Operating Expenditures/Expense 531.301 Legal Services 65,424 90,000 90,000 68,662 75,000 90,000 90,000 531.308 Legal fees - Personnel 60,118 60,000 60,000 104,155 105,000 60,000 60,000 Operating Expenditures/Expense 125,542 150,000 150,000 172,817 180,000 150,000 150,000 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 � Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Legal 125,542 150,000 150,000 172,817 180,000 150,000 150,000 0 Dept: 150 Comprehensive Planning Acct Class: 510 Personal Services BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 11 911412016 Village of Tequesta 2;27 pm Prior -------------------------------- Current Year ------------------------------ � ��) �$) Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL ntl: 001 - General Fund Expenditures Dept: 150 Comprehensive Planning Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 0 0 0 0 0 515.103 Bonus Pay Plan 0 0 0 0 0 516.100 Compensated Absences 0 0 0 0 0 521.101 FICA Taxes 0 0 0 0 0 521.102 Medicare Taxes 0 0 0 0 0 522.101 FRS Contributions 0 0 0 0 0 523.101 LifelHealth Insurance 0 0 0 0 0 524.100 Workers' Comp Insurance 0 0 0 0 0 Personal Services 0 0 0 0 0 0 0 0 Acct Class: 530 Operating Expenditures/Expense 531.301 Legal Services 26,268 22,000 22,000 23,714 25,000 22,000 20,000 531.321 Mapping Services 2,117 2,500 2,500 2,462 2,500 2,500 2,500 531,322 MiscPlanningService 135,129 143,550 143,550 117,404 143,550 143,550 143,550 531.326 Comp Plan Service 0 0 0 0 0 531.331 Board of Adjustment 0 0 0 0 0 32 Planning and Zoning Board 667 1,000 1,000 0 0 1,000 1,000 405 Legal-Annexation 0 0 0 0 0 534.300 Other Contractual Services 6,536 5,000 5,000 4,275 6,000 5,000 3,000 534.302 Legal AdveRising 3,302 7,500 7,500 3,638 4,100 7,500 5,000 534.420 Legal Advertising - Annexation 0 0 0 0 0 546.320 Computer system maint & suppli 3,766 3,800 3,800 3,000 3,800 3,800 3,800 547.300 Printing & Binding 132 500 500 335 336 500 500 549,150 Miscellaneous annexation exp 0 0 0 0 0 549.300 Other Misc Chgs & Obligations 228 500 500 0 500 500 500 551.300 Office Supplies & Equipment 619 750 750 375 700 750 750 554.300 Books, Publ, Subs & Membership 900 900 900 900 900 900 900 Operating Expenditures/Expense 179,664 188,000 188,000 156,103 187,386 188,000 181,500 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 664.601 Computer Equipment 0 0 0 0 0 Capital0utlay 0 0 0 0 0 0 0 0 Comprehensive Planning 179,664 188,000 188,000 156,103 187,386 188,000 181,500 0 a Dept: 160 General Government Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 70,787 72,900 72,900 67,480 73,050 75,900 75,900 BUDGET WORKSHEET FY2017-Managers Draft #29 Page: 12 911412016 Village of Tequesta 2:27 pm Pnor -------------------------------- Current Year ------------------------------ � ��) 1a) Year Original Amended Actual Thru Estimated �i:9/3012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 001 - General Fund Expenditures Dept: 160 General Government Acct Class: 510 Personal Services 515.103 Bonus Pay Plan 0 600 600 600 600 600 600 515.107 PaR-time Salaries 0 0 0 18,876 21,300 26,300 26,000 516.100 Compensated Absences 0 4,100 4,100 0 1,300 3,000 3,000 516.105 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 4,150 4,700 4,700 5,081 5,700 6,400 6,400 521.102 MedicareTaxes 971 1,100 1,100 1,188 1,400 1,500 1,500 522.102 VOT Pension Contributions 5,967 5,500 5,500 5,048 5,500 6,300 8,100 523.101 Life/Health Insurance 13,105 15,200 15,200 15,130 15,150 15,200 16,100 523.105 HSA - Health Savings Account 0 0 0 0 0 524.100 Workers' Comp Insurance 123 150 150 119 119 200 5,200 526.101 Employee Recognition Program 903 0 0 3 0 526.102 Employee Assistance Program 978 11,950 4,250 3,758 4,2Q0 526.103 Education Reimbursement Prgm 0 3,000 3,000 2,890 0 3,000 3,000 554.301 Personnel Training 590 2,000 2,000 750 0 2,000 1,000 Personal Services 97,574 121,200 113,500 120,923 128,319 140,400 146,800 0 Class: 530 Operating Expenditures/Expense 306 IT - Other Contractual Service 11,713 32,000 32,000 0 0 534.300 Other Contractual Services 24,210 20,300 20,300 21,536 24,200 20,500 20,500 534.303 Special Events 308 10,000 10,000 3,682 10,000 10,000 10,000 540.300 Travel & Per Diem 0 2,000 2,000 69 70 2,000 2,000 541.300 Communication Services 16,552 15,000 15,000 9,725 10,700 16,100 10,600 541.301 Postage 4,231 4,300 4,300 3,725 4,300 4,300 4,300 541.305 Website Maintenance 6,547 6,500 6,500 6,357 6,357 6,600 6,600 543.300 Utility Seroices 16,145 17,000 17,000 15,918 18,600 18,400 17,500 544,301 Operating Leases 4,844 5,300 5,300 5,207 5,245 5,300 48,150 545.3001nsurance 56,123 68,000 69,955 69,997 69,997 75,650 79,900 546.301 Office Equip/Repair & Maint 1,894 3,000 3,000 1,622 2,000 3,000 3,000 546.302 Vehicle Repair & Maintenance 70 500 500 0 500 300 300 546.303 Building Repair & Maint 0 0 0 120 120 546.310 Equipment Repair & Maint 42 1,000 1,000 0 1,000 546.320 Computer system maint & suppli 12,153 32,500 32,500 28,759 32,500 32,500 32,750 547.300 Printing & Binding 6,155 2,000 2,000 32 2,000 2,000 2,000 549.300 Other Misc Chgs & Obligations 9,274 10,000 8,045 7,472 8,000 10,000 10,000 � 02 Village Newsletter 17,494 21,000 21,000 9,433 9,433 21,000 19,000 04 Licenses, Fees & Permits 2,239 2,700 2,700 2,076 2,700 2,700 2,700 551.300 Office Supplies & Equipment 4,310 4,000 4,000 3,624 4,000 4,000 4,000 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 13 911412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ------------------------------ � (�) �$) Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCiI ntl: 001 - General Fund Expenditures Dept: 160 General Government Acct Class: 530 Operating Expenditures/Expense 552.160 IT Operating Supplies 732 800 800 1,030 1,030 1,200 1,200 552.301 Gas & Oil 117 500 500 141 300 300 300 552.302 Small Tools and Equipment 1,180 1,000 1,000 2,985 2,986 1,000 1,000 554.300 Books, Publ, Subs & Membership 2,143 2,500 2,500 2,456 2,500 2,800 2,800 Operating Expenditures/Expense 198,476 261,900 261,900 195,966 218,538 239,650 278,600 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 662.600 Buildings 3,998 0 0 0 0 664.600 MachlEquipment 2,670 0 0 0 0 664,601 Computer Equipment 6,302 0 0 0 0 49,850 664.602 Vehicles 0 0 0 0 0 664.607 Equipment-Tech 0 0 0 0 0 9,000 Capital0utlay 12,970 0 0 0 0 0 58,850 0 General Government 309,020 383,100 375,400 316,889 346,857 380,050 484,250 0 Dept: 175 Police Department Acct Class: 510 Personal Services 512.171 Sal & Wages - Adminstration 126,314 133,300 133,300 150,757 167,800 139,100 226,600 512.172 Reg Sal & Wages - Communicatio 249,303 256,000 256,000 216,869 231,800 307,100 199,600 512.175 Reg Sal & Wages - Operations 1,041,485 1,091,300 1,091,300 946,530 1,023,000 1,139,700 1,146,300 514.172 Overtime - Communications 14,020 21,400 21,400 26,634 31,000 23,100 23,000 514.175 Overtime - Operations 107,829 93,170 93,170 110,884 125,000 133,600 39,400 515.101 Holiday Pay 43,989 45,000 45,000 40,266 45,000 45,000 45,000 515.103 Bonus Pay Plan 9,250 10,250 10,250 10,000 10,000 11,000 9,000 515.106 Clothing & BootAllowance 12,200 13,250 13,250 12,073 12,074 12,700 12,300 515.107 Part-time Salaries 0 0 0 0 0 515.108 Auto Allowance 6,000 6,000 6,000 8,500 8,500 6,000 12,000 515.120 Cell phone allowance 1,200 1,200 1,200 1,700 1,700 1,200 2,400 515.125 Other Allowances 8,400 8,400 8,400 16,400 16,400 8,400 8,400 515.172 PIT Salary - Communications 48,598 36,800 36,800 33,633 39,000 8,900 32,000 515.175 P/T Salary - Operations 42,300 93,500 93,500 89,102 100,000 122,900 56,200 516.100 Compensated Absences 10,615 15,500 15,500 10,376 10,400 15,500 8,000 516,105 Compensated Absences - HSA 0 0 0 0 0 � 101 FICA Taxes 103,051 108,700 108,700 99,853 108,700 117,000 108,300 102 Medicare Taxes 24,477 25,900 25,900 23,713 25,900 27,900 25,900 522.101 FRS Contributions 43,673 46,100 46,100 43,564 48,000 49,900 43,700 BUDGET WORKSHEET FY2017-Manage�'s Draft#29 Page: 14 9114I2016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year--------------------------- � ��) �$) Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 001 - General Fund Expenditures Dept: 175 Police Department Acct Class; 510 Personal Services 522.102 VOT Pension Contributions 96,373 66,200 66,200 49,978 56,200 52,400 61,600 522.105 Defined Contribution 39,319 47,100 47,100 44,154 49,000 58,500 66,100 522.11� Other Pension Contributions 0 0 0 0 0 523.101 Life/Health Insurance 221,326 252,200 252,200 258,413 258,410 327,300 322,100 523.105 HSA - Health Savings Account 3,480 4,200 4,200 1,040 1,120 850 1,100 524.100 Workers' Comp Insurance 34,164 32,350 32,350 32,305 32,305 33,000 38,250 525.100 Unemployment Compensation 825 0 0 0 0 526.101 Employee Recognition Program 1,347 3,000 3,000 2,204 2,204 3,000 3,000 526.103 Education Reimbursement Prgm 0 4,000 4,000 4,000 7,000 4,000 4,000 526.105 Employee PhysicallPsycological 435 3,400 3,400 1,483 2,000 4,250 4,250 554.301 Personnel Training 7,626 11,000 11,000 11,650 11,650 11,000 12,000 Personal Services 2,297,599 2,429,220 2,429,220 2,246,081 2,424,163 2,663,300 2,510,500 0 Acct Class: 530 Operating ExpenditureslExpense 531.301 Legal Services 0 0 0 0 0 531.320 Code Enforcement Service 0 0 0 0 0 � 327 Other Contractual -MTMS 55,365 0 0 0 0 300 Other Contractual Services 2,538 0 0 0 0 540.300 Travel & Per Diem 7,902 12,000 12,000 6,402 12,000 12,000 9,000 541.300 Communication Services 25,590 30,500 30,500 18,835 23,000 30,500 23,000 541.301 Postage 928 2,000 2,000 643 2,000 2,000 2,000 543.300 Utility Services 26,423 25,000 25,000 21,160 25,000 25,000 25,000 544.301 Operating Leases 1,996 2,000 2,000 1,833 2,000 2,000 2,000 545.300 Insurance 55,528 59,800 60,723 60,709 60,723 68,450 53,650 546.175 K-9 Equipment & Maintenance 4,881 6,000 6,000 5,286 6,000 6,000 6,000 546.301 Office EquiplRepair & Maint 296 1,000 1,000 2,422 2,422 1,000 1,000 546.302 Vehicle Repair & Maintenance 32,654 20,650 20,650 15,853 20,650 20,650 18,000 546.303 Building Repair & Maint 14,488 35,000 34,077 41,557 40,407 35,000 35,000 546.304 Communication Equip Maint 12,790 32,850 32,850 29,283 32,850 30,600 30,600 546.310 Equipment Repair & Maint 3,633 2,500 2,500 3,580 3,581 2,500 2,500 546.320 Computer system maint & suppli 78,201 103,600 102,558 89,973 102,558 98,000 98,000 547.300 Printing & Binding 1,617 4,000 4,000 867 2,000 4,000 4,000 549.300 Other Misc Chgs & Obligations 3,294 5,000 5,000 5,175 6,500 5,000 5,000 549.303 Investigative Expenses 1,067 2,000 2,000 1,040 1,300 2,000 2,000 � 04 Licenses, Fees & Permits 1,929 2,500 2,500 1,848 2,500 2,500 2,500 11 Marine Unit Operations 1,363 1,750 1,750 3,303 3,303 1,750 1,750 549.314 K.E.Y.S. Program 0 0 0 0 0 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 15 911412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year -------------------------- ls) ��) �$) Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 001 - General Fund Expenditures Dept: 175 Police DepaRment Acct Class: 530 Operating Expenditures/Expense 549.401 Recruitmentexpenses 0 0 0 1,786 1,786 551.300 Office Supplies & Equipment 4,737 5,000 5,000 3,763 4,500 5,000 5,000 551.301 Crime Prevention Supplies 1,364 2,500 2,500 3,435 3,436 2,500 2,500 552.301 Gas & Oil 37,497 45,000 45,000 23,202 30,000 45,000 25,000 552.302 Small Tools and Equipment 22,765 16,000 16,000 13,236 15,000 16,000 16,000 552.305 Uniforms 17,155 18,000 18,000 14,283 18,000 18,000 18,000 554.300 Books, Publ, Subs & Membership 1,967 3,700 3,700 2,515 3,000 3,700 3,700 Operating Expenditures/Expense 417,968 438,350 437,308 371,989 424,516 439,150 391,200 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 663.710 Police Department Capital Proj 0 0 0 0 0 664.600 Mach/Equipment 6,321 0 1,042 1,042 1,042 664.601 Computer Equipment 0 0 0 0 0 � 02 Vehicles 244,778 0 0 931 931 07 Equipment - Tech 0 0 0 0 0 42,500 664.620 Intangible - Soflware 0 0 0 0 0 Capital0utlay 251,099 0 1,042 1,973 1,973 0 42,500 0 Police DepaRment � 2,966,666 2,867,570 2,867,570 2,620,043 2,850,652 3,102,450 2,944,200 0 Dept: 180 Building & Zoning Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 216,708 245,800 297,618 270,131 296,050 327,000 329,000 515.103 Bonus Pay Plan 0 500 500 500 500 500 500 515.106 Clothing & BootAllowance 100 100 100 0 0 200 200 515.107 Part-time Salaries 56,879 58,000 6,182 8,561 8,561 516.100 Compensated Absences 0 0 0 73 73 516.105 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 16,851 18,900 18,900 16,943 18,400 19,900 20,100 521.102 Medicare Taxes 3,941 4,400 4,400 3,962 4,300 4,700 4,700 522.102 VOT Pension Contributions 18,269 18,400 18,400 20,206 22,150 27,000 35,100 523.101 Life/Health Insurance 20,827 23,300 23,300 34,758 34,758 41,600 46,300 523.105 HSA - Health Savings Account 0 0 0 0 0 524.100 Workers' Comp Insurance 3,386 3,100 3,100 3,051 3,051 3,500 3,800 � 100 Unemployment Compensation 309 0 0 0 0 301 Personnel Training 1,519 2,400 2,400 1,444 1,444 2,400 2,400 Personal Services 338,789 374,900 374,900 359,629 389,287 426,800 442,100 0 BUDGET WORKSHEET FY2017-Managers Draft #29 Page: 16 9I14I2016 Village of Tequesta 2:27 pm Pnor ------------------------------ Current Year ------------------------------ ( ��) l Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL und: 001 - General Fund Expentlitures Dept: 180 Building & Zoning Acct Class: 530 Operating Expenditures/Expense 531.301 Legal Services 30,341 20,000 20,000 39,477 42,600 22,000 22,000 531,320 Code Enforcement Service 5,554 4,000 4,000 5,640 6,500 4,200 7,200 531.325 Inspection Services 0 0 0 0 0 531.328 Legal Seroices - Code Enf. 0 0 0 0 0 534,300 Other Contractual Services 1,350 5,250 5,250 280 2,000 1,500 1,500 540.300 Travel & Per Diem 1,420 3,000 3,000 2,885 2,886 1,950 1,950 541.300 Communication Services 5,528 6,000 6,000 5,939 7,000 5,500 7,500 541.301 Postage 2,425 1,600 1,600 1,749 2,400 2,400 2,400 543.300 Utility Services 6,003 6,000 6,000 5,721 6,000 6,000 6,200 544.301 Operating Leases 1,843 1,850 1,850 1,689 1,850 1,850 1,850 545.300 Insurance 0 1,100 1,100 1,076 1,076 1,200 1,400 546.301 Office EquiplRepair & Maint 1,295 1,000 1,000 955 1,300 1,150 1,150 546.302 Vehicle Repair & Maintenance 5,463 2,250 2,100 2,230 2,231 1,000 1,000 546.303 Building Repair & Maint 0 0 0 0 0 546.320 Computer system maint & suppli 14,467 18,750 18,750 17,707 18,750 16,000 18,500 �00 Printing & Binding 141 300 300 184 200 150 150 549.300 Other Misc Chgs & Obligations 1,103 800 800 862 862 800 800 549,304 Licenses, Fees & Permits 1,332 1,700 1,700 996 997 1,400 1,400 551.300 Office 5upplies & Equipment 4,9Q9 2,800 2,800 2,879 2,880 2,200 2,200 552.301 Gas & Oil 834 1,000 1,000 906 1,000 1,100 1,100 554.300 Books, Publ, Subs & Membership 1,438 1,000 1,150 1,182 1,200 1,450 1,450 Operating ExpenditureslExpense 85,446 78,400 78,400 92,357 101,732 71,850 79,750 0 Acct Class: 590 Other Financing Sources & Uses 549.395 Credit Card Fees and Charges 454 500 500 5,970 6,000 5,000 6,000 Other Financing Sources & Uses 454 500 500 5,970 6,000 5,000 6,000 0 Acct Class: 600 Capital Outlay 664.600 Mach/Equipment 0 0 0 0 0 664.601 Computer Equipment 0 0 0 0 0 41,700 664.602 Vehicles 0 0 0 0 0 32,000 32,000 664.620 Intangible - Software 0 0 0 0 0 Capital0utlay 0 0 0 0 0 32,000 73,700 0 Building & Zoning 424,689 453,800 453,800 457,956 497,019 535,650 601,550 0 Dept: 192 Fire Control Acct Class: 510 Personal Services 100 Regular Salaries & Wages 1,451,390 1,492,800 1,492,800 1,387,876 1,502,500 1,582,300 1,559,800 4.100 Overtime 68,307 67,500 67,500 57,802 64,500 65,100 65,100 514.300 Overtime-Training 20,659 19,500 19,500 18,404 22,500 36,950 19,500 BUDGET WORKSHEET FY2017-Manager's Draft#29 Page: 17 911412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ----------------------------- � 1�) � Year Original Amended Actual Thru Estimated �:913012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL und: 001 - General Fund Expenditures Dept: 192 Fire Control Acct Class: 510 Personal Seroices 515.101 Holiday Pay 50,448 50,700 50,700 46,388 50,800 53,000 49,400 515.103 Bonus Pay Plan 0 4,450 4,450 4,988 4,988 5,500 5,500 515.107 PaR-time Salaries 36,376 39,800 39,800 38,856 44,200 67,500 59,000 515.108 Auto Allowance 0 0 0 0 0 3,600 4,800 515.110 Intern Fire Fighter Pay 59,120 62,800 61,877 54,434 59,200 64,600 63,300 515.120 Cell phone allowance 1,200 1,200 1,200 1,200 1,200 1,200 1,200 515,125 OtherAllowances 3,600 3,300 3,300 4,200 4,200 516.100 Compensated Absences 6,565 22,000 22,000 33,780 33,800 5,000 516.105 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 102,484 107,200 107,200 99,529 110,000 113,100 109,200 521.102 Medicare Taxes 23,968 25,100 25,100 23,277 26,000 26,700 26,000 522.102 VOT Pension Contributions 339,528 203,600 63,710 63,316 63,600 185,000 212,200 522.110 Other Pension Contributions 189,010 122,500 122,500 141,837 155,000 155,000 155,000 523.101 Life/Health Insurance 201,282 273,000 273,000 278,846 278,846 301,500 312,100 523.105 HSA - Health Savings Account 0 0 0 0 0 �00 Workers' Comp Insurance 51,556 45,800 45,800 45,771 45,771 46,000 54,650 525.100 Unemployment Compensation 0 0 0 0 0 526,101 Employee Recognition Program 2,762 2,950 2,950 2,147 2,150 3,000 3,000 526.103 Education Reimbursement Prgm 11,899 24,900 24,900 14,203 24,900 25,800 15,000 526.104 ICMA-Def Comp Plan 4,905 3,800 3,800 6,121 7,200 14,700 526.105 Employee PhysicallPsycological 11,099 9,900 9,900 9,772 9,772 10,000 10,000 554.301 Personnel Training 6,825 9,200 9,200 8,211 8,900 9,700 9,700 Personal Services 2,642,986 2,592,000 2,451,187 2,340,958 2,520,027 2,755,550 2,754,150 0 Acct Class: 530 Operating Expenditures/Expense 531.318 Volunteer Fire Fighter Program 0 0 0 0 0 534.300 Other Contractual Seroices 7,505 0 0 0 0 10,000 540.300 Travel & Per Diem 4,426 5,300 5,300 1,645 3,850 5,300 5,300 541.300 Communication Seroices 14,597 13,750 13,750 10,326 12,000 14,800 11,500 541.301 Postage 1,208 1,500 1,500 1,065 1,350 1,500 1,500 543.300 Utility Services 30,325 33,500 33,500 23,586 28,300 33,000 33,400 544.301 Operating Leases 5,538 5,900 5,900 3,354 4,500 4,600 4,600 545.3001nsurance 22,381 20,800 21,723 21,714 21,714 22,500 19,400 546.302 Vehicle Repair & Maintenance 73,810 3,700 22,473 34,682 34,682 3,700 1,500 � �3 Building Repair & Maint 22,083 43,300 42,300 43,608 42,438 39,700 30,000 10 Equipment Repair & Maint 22,038 24,800 24,800 17,210 18,200 25,200 25,200 546.320 Computer system maint & suppli 18,674 36,350 33,908 33,098 36,350 32,500 47,500 BUDGET WORKSHEET FY2017-Manager's Draft#29 Page: 18 9I1412016 Village of Tequesta 2:27 pm Prior --------------------------------CurrentYear------------------------ (6) (�) ($) Year Original Amended Actual Thru Estimated �:9I30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd; 001 - General Fund Expenditures Dept: 192 Fire Control Acct Class: 530 Operating Expenditures/Expense 547.300 Printing & Binding 1,127 1,450 1,450 1,941 1,941 1,450 1,450 549.300 Other Misc Chgs & Obligations 3,682 3,850 3,850 4,691 4,692 4,000 4,000 549.304 Licenses, Fees & Permits 17,502 19,000 19,000 17,074 17,074 19,000 19,000 549.311 Marine Unit Operations 1,536 3,700 3,700 3,526 3,526 3,700 3,700 549.397 Bad Debt Expense 62,994 0 0 830 830 551.300 Office Supplies & Equipment 2,640 2,700 2,700 3,573 3,600 3,000 3,000 551.302 Fire Prevention Education 2,221 2,350 2,350 2,200 2,300 2,350 2,350 552.301 Gas & Oil 14,757 19,200 19,200 9,335 11,000 16,800 10,000 552.302 Small Tools and Equipment 2,669 3,250 3,250 2,645 2,700 3,200 3,200 552.304 Chemicals 950 1,000 1,000 1,000 1,000 1,000 1,000 552.305 Uniforms 18,532 23,350 23,350 23,221 23,026 23,400 23,400 552.308 Safety Supplies 11,525 19,700 18,626 17,563 18,500 19,700 19,700 552,310 Disaster Relief Supplies 1,367 5,300 5,300 1,543 2,000 5,300 4,000 552.311 CPR Program Supplies 540 550 550 344 500 550 550 552.312 Medical Supplies 31,127 36,000 36,000 36,034 43,500 45,000 45,000 �44 Fire Station Supplies 1,677 3,000 3,000 2,339 2,450 2,900 2,900 554.300 Books, Publ, Subs & Membership 3,258 3,400 3,400 2,884 2,884 3,500 3,500 Operating ExpenditureslExpense 400,689 336,700 351,880 321,031 344,907 347,650 326,650 0 Acct Class; 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 664.600 MachlEquipment 6,321 133,300 178,994 177,130 177,594 36,100 36,100 664.601 Computer Equipment 0 0 0 0 0 664,602 Vehicles 0 0 0 0 0 30,000 664.607 Equipment-Tech 0 0 0 0 0 42,500 664.620 Intangible - Software 0 0 0 0 0 Capital0utlay 6,321 133,300 178,994 177,130 177,594 66,100 78,600 0 Fire Control 3,049,996 3,062,000 2,982,061 2,839,119 3,042,528 3,169,300 3,159,400 0 Dept: 210 Public Works Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 185,058 298,900 291,020 262,766 289,800 320,400 341,500 514.100 Overtime 1,605 1,500 1,500 1,207 1,500 1,600 1,600 515,103 Bonus Pay Plan 0 0 0 0 0 200 200 � 106 Clothing & Boot Allowance 450 750 750 500 700 750 750 107 Part-time Salaries 0 0 0 0 0 515,108 AutoAllowance 240 1,450 1,450 1,440 1,440 1,450 1,450 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 19 9114/2016 Village of Tequesta 227 pm Prior --------------------------- Current Year ------------------------°--- ( (�) � Year Original Amended Actual Thru Estimated �:9/3012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL �ntl: 001 - General Fund Expenditures Dept: 210 Public Works Acct Class: 510 Personal Services 515.120 Cell phone allowance 80 0 480 480 480 500 500 516.100 CompensatedAbsences 2,694 0 0 1,116 1,116 516.105 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 11,545 17,700 17,700 15,859 17,400 19,600 21,200 521.102 Medicare Taxes 2,700 4,200 4,200 3,709 4,100 4,600 5,000 522.101 FRS Contributions 0 0 0 0 0 522.102 VOT Pension Contributions 15,606 22,400 22,400 19,652 21,700 26,400 36,500 523.101 LifelHealth Insurance 46,600 94,600 62,750 60,390 62,400 66,000 71,400 523.105 HSA - Health Savings Account 0 0 0 0 0 524.100 Workers' Comp Insurance 13,158 14,350 14,350 14,306 14,306 17,000 20,000 Personal Services 279,736 455,850 416,600 381,425 414,942 458,500 500,100 0 Acct Class: 530 Operating ExpenditureslExpense 531.302 Engineering Services 2,780 2,000 15,512 14,787 15,512 14,000 14,000 534.300 Other Contractual Seroices 7,444 1,000 1,395 1,395 1,395 2,000 2,000 540.300 Travel & Per Diem 0 100 100 0 100 100 100 00 Communication Services 5,013 4,700 8,000 6,834 7,300 4,700 8,000 300 Utility Seroices 103,169 110,000 110,000 87,210 110,000 110,000 105,000 543.301 Street Lights 136,543 137,000 137,000 113,894 137,000 137,000 137,000 544.301 Operating Leases 844 1,200 1,200 0 0 1,200 1,200 544.304 FEC Lease 14,648 15,300 15,300 15,296 15,300 15,300 15,300 545.300 Insurance 11,614 13,800 13,800 13,793 13,800 16,100 14,650 546.200 R&M - Station 11 341 2,500 500 0 500 8,500 8,500 546.301 Office Equip/Repair & Maint 68 200 200 22 200 450 450 546,302 Vehicle Repair & Maintenance 4,787 6,300 6,300 5,174 6,300 6,500 6,500 546.303 Building Repair & Maint 10,951 12,000 23,000 21,079 23,000 44,500 44,500 546.305 Pathway Maintenance 7,422 22,400 14,827 11,613 14,827 150,000 30,000 546.306 General Maintenance 27,065 30,000 25,000 28,710 25,331 30,000 30,000 546.309 Landscape & Irrigation Maint 129,098 137,000 152,590 135,787 142,000 151,000 151,000 546.310 Equipment Repair & Maint 4,386 11,000 5,000 5,097 5,097 11,000 7,000 546.320 Computer system maint & suppli 317 3,800 3,800 2,713 3,800 2,100 2,100 546.350 R& M- Roads 83,225 62,300 47,988 42,952 111,096 65,000 65,000 549.300 Other Misc Chgs & Obligations 3,100 3,500 3,500 3,601 3,557 3,500 3,500 549.304 Licenses, Fees & Permits 1,616 1,500 1,500 1,362 1,500 1,500 1,500 � 300 Office Supplies & Equipment 336 450 650 543 650 650 650 400 Janitorial Supplies 5,082 6,000 6,000 6,074 6,500 6,000 6,000 552.301 Gas & Oil 5,509 6,000 6,000 3,334 4,000 6,000 5,000 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 20 9114/2016 Village of Tequesta 227 pm Prior ------------------------------- Current Year --------------------------- � ��) �$) Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL u�nd: 001 - General Fund Expenditures Dept: 210 Public Works Acct Class: 530 Operating Expenditures/Expense 552.302 Small Tools and Equipment 4,605 3,000 8,800 8,752 8,800 3,400 3,400 552.305 Uniforms 1,744 2,000 3,000 2,854 3,000 2,600 2,600 553.301 Road Signs 4,983 10,000 10,000 11,162 11,163 10,000 10,000 563.600 Public Works Misc Projects 75,415 20,330 7,435 6,886 7,435 20,500 17,650 Operating ExpentlitureslExpense 652,105 625,380 628,397 550,924 679,163 823,600 692,600 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Butlget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 663.650 Pathways 4,708 20,000 20,000 17,826 20,000 664.600 MachlEquipment 17,252 30,000 30,000 18,741 30,000 45,000 45,000 664.602 Vehicles 53,955 0 0 0 0 34,000 664.607 Equipment - Tech 0 0 0 0 0 Capital0utlay 75,915 50,000 50,000 36,567 50,000 45,000 79,000 0 Public Works 1,007,756 1,131,230 1,094,997 968,916 1,144,105 1,327,100 1,271,700 0 � Dept: 230 Parks Class: 530 Operating ExpenditureslExpense 546.315 Facilities - Repair & Maint 0 0 0 0 0 Operating Expenditures/Expense 0 0 0 0 0 0 0 0 Parks 0 0 0 0 0 0 0 0 Dept: 231 Leisure Services Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 169,845 175,000 175,000 161,294 174,650 182,000 183,300 515.103 Bonus Pay Plan 0 2,450 2,450 2,487 2,487 2,500 2,500 515.106 Clothing & BootAllowance 100 100 100 100 100 100 100 515.107 Part-time Salaries 46,131 49,400 49,400 40,757 49,400 56,100 55,600 515.108 Auto Allowance 3,000 3,000 3,000 3,000 3,000 3,000 3,000 515.109 Seasonal Salaries & Wages 23,876 20,000 20,000 24,706 24,706 20,000 20,000 515.120 Cell phone allowance 700 1,200 1,200 1,200 1,200 1,200 1,200 516.100 Compensated Absences 2,329 4,000 4,000 2,375 2,376 4,200 4,200 516.105 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 14,733 15,400 15,400 14,093 15,400 16,200 16,300 521.102 Medicare Taxes 3,446 3,600 3,600 3,296 3,600 3,800 3,800 522,102 VOT Pension Contributions 14,318 13,100 13,100 12,065 13,100 15,000 19,600 � 01 Life/Health Insurance 39,370 44,700 44,700 44,685 44,700 44,800 47,900 05 HSA - Health Savings Account 0 0 0 0 0 524,100 Workers' Comp Insurance 6,378 6,400 6,400 6,375 6,375 7,100 8,400 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 21 9/1412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ------------------------------ � ��) 1 Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL und: 001 - �eneral Funtl Expenditures Dept: 231 Leisure Services Acct Class: 510 Personal Services 525.100 Unemployment Compensation 0 0 0 0 0 526.105 Employee PhysicallPsycological 965 2,500 2,500 1,008 2,500 1,500 1,500 554.301 Personnel Training 210 1,200 1,200 0 0 1,200 1,200 Personal Services 325,401 342,050 342,050 317,441 343,594 358,700 368,600 0 Acct Class: 530 Operating ExpenditureslExpense 531.324 Grants Acquistion & Admin 2,000 0 0 0 0 2,000 2,000 534.300 Other Contractual Services 0 0 0 0 0 4,000 4,000 534.303 Special Events 46,442 51,240 51,240 50,168 50,168 51,000 51,000 540.300 Travel & Per Diem 0 1,500 1,500 0 0 1,500 1,500 541.300 Communication Services 6,458 5,700 5,700 10,487 12,500 5,700 14,000 541.301 Postage 161 150 150 155 155 150 150 543.300 Utility Services 10,336 14,000 12,495 10,938 11,000 14,000 14,600 545.300 Insurance 14,871 15,600 15,600 15,553 15,554 17,600 13,100 546.302 Vehicle Repair & Maintenance 1,951 4,450 4,450 3,371 3,500 1,000 1,000 546.303 Building Repair & Maint 21,685 20,000 20,000 24,250 25,000 20,000 30,000 � O6 General Maintenance 27,650 30,000 30,000 27,402 30,000 35,000 35,000 6.310 Equipment Repair & Maint 850 1,700 1,700 1,614 1,700 1,700 1,700 546,315 Facilities - Repair & Maint 0 50,000 50,000 49,381 50,000 546.320 Computer system maint & suppli 1,701 5,150 5,150 3,587 5,150 4,100 4,100 549.201 Advertising & Promotion 4,910 5,000 5,000 6,185 6,185 6,000 6,000 549.300 Other Misc Chgs & Obligations 2,684 5,000 5,000 1,110 3,000 3,450 3,450 549.304 Licenses, Fees & Permits 2,330 2,200 2,200 1,993 2,200 2,200 2,200 549.332 Recreation Program Expense 39,002 38,300 38,300 38,400 38,401 38,000 38,000 549.333 Spring/Summer Camp 12,889 15,000 15,000 13,329 14,000 15,000 15,000 551.300 Office Supplies & Equipment 766 2,000 2,000 1,235 1,950 2,000 2,000 551.315 Concession Supplies 1,732 5,000 5,000 1,215 1,215 1,500 1,500 552.301 Gas & Oil 1,416 2,500 2,500 1,078 1,200 2,500 2,500 552.302 Small Tools antl Equipment 1,620 1,500 1,500 863 1,500 1,500 1,500 552.305 Uniforms 367 500 500 834 834 500 500 554.300 Books, Publ, Subs & Membership 0 500 500 165 165 500 500 Operating ExpenditureslExpense 201,821 276,990 275,485 263,313 275,377 230,900 245,300 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 �Class: 600 Capital0utlay 663.600 Improvements other than Bldgs 0 0 0 0 0 8,600 8,600 663.650 Pathways 0 0 0 0 0 24,000 24,000 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 22 911412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ----------------------------- � ��) �$) Year Original Amended Actual Thru Estimated �:9130/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL und: 001 - General Funtl Expenditures Dept: 231 Leisure Services Acct Class: 600 Capital Outlay 664.600 MachlEquipment 0 0 0 0 0 664.601 Computer Equipment 0 0 0 0 0 664.602 Vehicles 0 30,000 31,505 0 31,505 30,000 30,000 664.607 Equipment-Tech 0 0 0 0 0 20,000 Capital0utlay 0 30,000 31,505 0 31,505 62,600 82,600 0 Leisure Services 527,222 649,040 649,040 580,754 650,476 652,200 696,500 0 Dept: 700 Debt Service Acct Class: 471 D/S - Principal 571706 PIS Prin - BOA - P/S Bldg 269,915 281,700 281,700 281,697 281,700 294,000 294,000 571.708 P/S - Prin - SunTrust - Pumper 38,802 39,800 39,800 39,742 39,743 40,800 40,800 571710 P/S Prin - 2015 PD Vehicles 25,914 78,600 78,600 78,520 78,600 81,000 81,000 571,712 2015 Public Works Vehicles 0 19,400 19,400 0 0 571.716 Principal -L.S. - Transport va 0 9,700 9,700 0 0 571.727 Lease Prin - SCVA Fire Equip 0 25,100 25,100 28,089 28,089 27,500 27,500 D/S - Principal 334,631 454,300 454,300 428,048 428,132 443,300 443,300 0 Class: 472 D/S -Interest 06 PIS - Int. BOA - P.S Bldg 102,586 90,900 90,900 90,805 90,900 78,600 78,600 572.708 P/S - SunTrust - Pumper 9,333 8,400 8,400 8,393 8,393 7,500 7,500 572.710 Interest - 2015 PD Vehicles 2,053 5,400 5,400 5,381 5,400 3,000 3,000 572.712 2015 Public Works Vehicles 0 1,600 1,600 0 0 572.716 Interest - L.S. - Transport va 0 800 800 0 0 572,725 Int. 2012 Ford Focus-Admin 14 0 0 0 0 572.727 Lease Int. - SCVA - Fire Equip 0 3,750 3,750 2,269 2,269 2,500 2,500 D/S - Interest 113,986 110,850 110,850 106,848 106,962 91,600 91,600 0 DebtService 448,617 565,150 565,150 534,896 535,094 534,900 534,900 0 Dept: 900 Interfund Transfers Acct Class: 591 Interfund Transfers Out 591.301 Trsf to Capital Imp Fund 85,000 316,800 316,800 316,800 316,800 140,000 106,000 591.605 Tfr toSpecial Law Enf Trust 0 0 50,000 50,000 50,000 Interfund Transfers Out 85,000 316,800 366,800 366,800 366,800 140,000 106,000 0 Interfund Transfers 85,000 316,800 366,800 366,800 366,800 140,000 106,000 0 Dept: 910 Other Financing Sources & Uses Acct Class: 590 Other Financing Sources & Uses 567.100 Unrealized Loss on Investments 0 0 0 0 0 • Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Dept: 950 Other Nonoperating Acct Class: 590 Other Financing Sources & Uses BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 23 9114I2016 Village of Tequesta 2:27 pm Prior ---------------------------- Current Year ----------------------------- � ��) l Year Original Amended Actual Thru Estimated �:913012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL und: 001 - General Fund Expenditures Dept: 950 Other Nonoperating Acct Glass: 590 Other Financing Sources & Uses 549.391 Bank Charges 10,225 11,000 11,000 9,859 11,000 11,000 549.395 Credit Card Fees and Charges 1,984 2,800 2,800 347 2,800 2,800 567.000 Gain/Loss on Investments 119 0 0 0 0 590.001 Allocate to Fund Balance 0 0 0 0 0 999.001 Suspense 0 0 0 0 0 999.002 Suspense - Payroll 0 0 0 0 0 999.200 Suspense - A/P 0 0 0 0 0 Other Financing Sources & Uses 12,328 13,800 13,800 10,206 13,800 0 13,800 0 Other Nonoperating 12,328 13,800 13,800 10,206 13,800 0 13,800 0 Dept: 990 OtherlReseroe/Contingency Acct Class: 590 Other Financing Sources & Uses 599.902 Reserves - Contingency 0 0 187,510 0 0 Other Financing Sources & Uses 0 0 187,510 0 0 0 0 0 OtherlReserve/Contingency 0 0 187,510 0 0 0 0 0 Total Expenditures 10,153,708 10,926,700 11,044,151 10,028,800 10,932,877 11,386,050 11,375,550 0 • General Fund 383,615 0 0 522,731 77,606 -8,884,350 0 0 � BUDGET WORKSHEET FY2017-Manager's Oraft #29 Page: 24 911412016 Village of Tequesta 2:27 pm Prior --------------------------- Current Year ---------------------------- ls) ��) l Year Original Amended Actual Thru Estimated �:9/3012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL und: 301 - Capital Improvement Fund Revenues Dept: 000 General Acct Class: 366 Contributions & Donations 366.100 Contrib & Donations & Sponsors 0 0 0 0 0 Contributions & Donations 0 0 0 0 0 0 0 0 Acct Class: 369 Miscellaneous Revenues 369.000 Other Miscellaneous Revenue Q 0 0 0 0 Miscellaneous Revenues 0 0 0 0 0 0 0 0 General 0 0 0 0 0 0 0 0 Dept: 900 Interfund Transfers AcctClass: 391 Transfersln 381.001 Transfer from General Fund 85,000 316,800 316,800 316,800 316,800 140,000 106,000 381.303 Tsfer-In from Capital Projects 0 0 0 0 0 Transfers In 85,000 316,800 316,800 316,800 316,800 140,000 106,000 0 Interfund Transfers 85,000 316,800 316,800 316,800 316,800 140,000 106,000 0 Dept: 950 Other Nonoperating Acct Class: 361 Unrestricted Investment Earnin 361.100 Interest/lnvestment Earnings 0 0 0 0 0 Unrestricted Investment Earnin 0 0 0 0 0 0 0 0 . Other Nonoperating 0 0 0 0 0 0 0 0 Dept: 990 OthedReserve/Contingency Acct Class: 390 Other Financing Sources 399.999 Appropriate Fund Balance 0 0 8,000 0 0 Other Financing Sources 0 0 8,000 0 0 0 0 0 OthedReservelContingency 0 0 8,000 0 0 0 0 0 Total Revenues 85,000 316,800 324,800 316,800 316,800 140,000 106,000 0 Expenditures Dept: 000 General Acct Class: 530 Operating Expenditures/Expense 546.305 Pathway Maintenance 0 0 0 0 0 Operating Expenditures/Expense 0 0 0 0 0 0 0 0 General 0 0 0 0 0 0 0 0 Dept: 210 Public Works Acct Class: 530 Operating Expentlitures/Expense 546.305 Pathway Maintenance 0 0 0 0 0 546.350 R& M- Roads 0 0 166,800 103,336 166,800 140,000 106,000 553.301 Road Signs 0 0 0 0 0 Operating Expenditures/Expense 0 0 166,800 103,336 166,800 140,000 106,000 0 Class: 600 Capital0utlay 652 Pathway/Sidewalk Improvements 0 50,000 50,000 48,209 50,000 663.653 Signage 0 45,000 0 0 0 BUDGET WORKSHEET FY2017-Managers Draft #29 Page: 25 9I14/2016 Village of Tequesta 2:27 pm Prior ------------------------------ Current Year----------------------------- � (�) �$) Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL untl: 301 - Capital Improvement Fund Expenditures Dept: 210 Public Works Acct Class: 600 Capital Outlay 663.655 Landscaping 0 0 0 0 0 663,657 Roadway Improvements 0 121,800 0 0 0 Capital0utlay 0 216,800 50,000 48,209 50,000 0 0 0 Public Works 0 216,800 216,800 151,545 216,800 140,000 106,000 0 Dept: 371 US1 Boulevard Project Acct Class: 530 Operating Expenditures/Expense 546.657 R& M- Roadway Improvements 78,285 0 8,000 8,000 8,000 Operating ExpenditureslExpense 78,285 0 8,000 8,000 8,000 0 0 0 Acct Class: 600 Capital Outlay 663,657 Roadway Improvements 0 100,000 100,000 0 100,000 Capital0utlay 0 100,000 100,000 0 100,000 0 0 0 US1 Boulevartl Project 78,285 100,000 108,000 8,000 108,000 0 0 0 Dept: 399 Misc Proj-Generat Acct Class: 600 Capital Outlay 663.647 IT - Storage Project 0 0 0 0 0 Capital0utlay 0 0 0 0 0 0 0 0 • Misc Proj-General 0 0 0 0 0 0 0 0 Dept: 900 Interfund Transfers Acct Class: 591 Interfund Transfers Out 591.001 Transfer to General Fund 0 0 0 0 0 Interfund Transfers Out 0 0 0 0 0 0 0 0 Interfund Transfers 0 0 0 0 0 0 0 0 Total Expenditures 78,285 316,800 324,800 159,545 324,800 140,000 106,000 0 Capital Improvement Fund 6,715 0 0 157,255 -8,000 0 0 0 i BUDGET WORKSHEET FY2017-Managers Draft #29 Page: 26 911412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ------------------------------ � (�) � Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL und: 303 - Capital Projects Fund Revenues Dept: 990 OtherlReserve/Contingency Acct Class: 390 Other Financing Sources 399.999 Appropriate Fund Balance 0 0 0 0 0 Other Financing Sources 0 0 0 0 0 0 0 0 OthedReserve/Contingency 0 0 0 0 0 0 0 0 Total Revenues 0 0 0 0 0 0 0 0 Expenditures Dept: 399 Misc Proj-General Acct Class: 530 Operating ExpentlitureslExpense 546.311 FEC Track Maintenance 0 0 0 0 0 Operating ExpenditureslExpense 0 0 0 0 0 0 0 0 Misc Proj-General 0 0 0 0 0 0 0 0 Dept: 900 Interfund Transfers Acct Class: 591 Interfund Transfers Out 591.001 Transfer to General Fund 0 0 0 0 0 591.301 Trsf to Capital Imp Funtl 0 0 0 0 0 Interfuntl Transfers Out 0 0 0 0 0 0 0 0 � Interfund Transfers 0 0 0 0 0 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0 Capital Projects Fund 0 0 0 0 0 0 0 0 � BUDGET WORKSHEET FY2017-Manage�s Draft#29 Page: 27 9114/2016 Village of Tequesta 2:27 pm Prior ------------------------------ Current Year ------------------------- � ��) l Year Original Amended Actual Thru Estimated �:9/30I2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL und: 401 - Water Fund Revenues Dept: 000 General Acct Class: 340 Charges for Services 342.501 Site Plan Review Fees 0 0 0 0 0 343.301 WaterSales 2,400,486 2,503,800 2,503,800 2,192,267 2,473,432 2,704,100 2,737,000 343.302 Water- Connect Charges 21,645 18,190 18,190 25,794 25,679 19,600 17,000 343.303 Water-Fire Hydrants Rent 67,472 72,360 72,360 65,125 67,400 72,300 67,400 343.304 Water Surcharge 394,799 409,280 409,280 392,565 412,242 400,000 456,100 343.306 Monthly Service Charge 1,438,881 1,530,100 1,530,100 1,393,035 1,491,769 1,652,500 1,491,700 343.307 Penalty Charges 4,947 4,820 4,820 4,728 5,500 4,800 4,500 343.308 OtherWaterSenricelncome 1,923 1,500 1,500 769 1,500 1,500 1,500 343.309 Convenience Fee - CC 0 0 0 0 0 343.700 Water Conservation & Resource 1,015 1,000 1,000 2,369 2,369 1,000 1,000 343.950 Allow for doubful rev - Enterp 0 0 0 0 0 Charges for Services 4,331,168 4,541,050 4,541,050 4,076,652 4,479,891 4,855,800 4,776,200 0 Acct Class: 369 Miscellaneous Revenues 363.101 Martin/Tropic V-Const portion 17,864 12,000 12,000 33,840 33,840 12,000 369.000 Other Miscellaneous Revenue 26 0 0 30 30 �100 Insurance Reimbursement 2,541 0 0 3,174 3,174 Miscellaneous Revenues 20,431 12,000 12,000 37,044 37,044 0 12,000 0 Acct Class: 390 Other Financing Sources 369.110 Capital Connect Charge - Cust 44,002 19,260 19,260 47,763 47,763 21,600 25,900 369.111 Capital Connect Charge - Devel 30,934 16,050 16,050 26,326 26,326 19,400 8,600 369.112 Capital Connect - Tropic Vist 15,925 10,000 10,000 0 0 10,000 Other Financing Sources 90,861 45,310 45,310 74,089 74,089 41,000 44,500 0 General 4,442,460 4,598,360 4,598,360 4,187,785 4,591,024 4,896,800 4,832,700 0 Dept: 900 Interfund Transfers Acct Class: 391 Transfers In 381.403 Transfer from Stormwater Util 19,981 0 0 0 0 Transfers In 19,981 0 0 0 0 0 0 0 Interfund Transfers 19,981 0 0 0 0 0 0 0 Dept: 950 Other Nonoperating Acct Class: 361 Unrestricted Investment Earnin 361.100 InteresUlnvestment Earnings 10,000 8,500 8,500 12,076 12,076 7,800 361,105 Int Income - Tropic Vista Asse 0 0 0 0 0 367.100 Net Unreal appreciation (Dep) 0 0 0 0 0 Unrestricted Investment Earnin 10,000 8,500 8,500 12,076 12,076 0 7,800 0 � Class: 369 Miscellaneous Revenues 100 Disposition of Assets 0 0 0 4,226 4,226 Miscellaneous Revenues 0 0 0 4,226 4,226 0 0 0 BUDGET WORKSHEET FY2017-Managers Draft#29 Page: 28 9I1412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year --------------------------- l ��) �$) Year Original Amended Actual Thru Estimated .:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL und: 401 - Water Fund Revenues Other Nonoperating 10,000 8,500 8,500 16,302 16,302 0 7,800 0 Dept: 990 OthedReserve/Contingency Acct Class: 390 Other Financing Sources 399.999 Appropriate Fund Balance 0 1,786,590 2,400,207 0 0 1,714,750 Other Financing Sources 0 1,786,590 2,400,207 0 0 0 1,714,750 0 OtherlReserve/Contingency 0 1,786,590 2,400,207 0 0 0 1,714,750 0 Total Revenues 4,472,441 6,393,450 7,007,067 4,204,087 4,607,326 4,896,800 6,555,250 0 Expenditures Dept: 241 Water-Administration Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 170,618 206,200 206,200 189,577 205,240 213,800 242,000 515.103 Bonus Pay Plan 5,000 650 8,150 8,150 8,150 850 1,250 515.106 Clothing & Boot Allowance 0 50 50 0 0 515.108 Auto Allowance 3,240 4,450 4,450 4,440 4,440 4,450 4,450 515.120 Cell phone allowance 430 600 600 1,080 1,080 1,100 1,100 515.125 OtherAllowances 1,200 1,200 1,200 1,200 1,200 1,200 1,200 � 00 CompensatedAbsences 6,184 8,400 8,400 0 2,600 8,400 35,000 05 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 8,812 10,600 10,600 9,957 10,600 11,400 15,300 521.102 Medicare Taxes 2,755 3,200 3,200 3,067 3,200 3,400 4,100 522.102 VOT Pension Contributions 14,390 15,500 15,500 14,180 15,400 17,600 23,700 522.150 Pension Expense -14,533 0 0 0 0 523.101 Life/Health Insurance 13,817 22,900 15,500 15,460 15,460 15,900 23,200 523.105 HSA - Health Savings Account 0 0 0 0 0 523.110 Retiree Health Care Expense 800 0 0 0 0 524.100 Workers' Comp Insurance 278 250 250 247 248 4,700 8,000 526.102 Employee Assistance Program 225 2,700 2,700 876 1,000 526.104 ICMA-Def Comp Plan 10,220 10,700 10,700 9,855 10,700 11,200 11,200 554.301 Personnel Training 0 0 0 0 0 Personal Services 223,436 287,400 287,500 258,089 279,318 294,000 370,500 0 Acct Class: 530 Operating Expenditures/Expense 531.301 Legal Services 10,304 2,000 9,000 13,348 16,000 10,000 10,000 531.302 Engineering Services 60,079 75,000 73,413 20,618 30,000 75,000 50,000 532.300 Accounting & Auditing Services 28,611 29,200 29,200 30,433 30,433 29,800 29,800 534.300 Other Contractual Services 56,637 30,000 30,000 16,500 18,000 20,000 20,000 00 Communication Services 3,050 3,050 3,050 2,250 2,250 4,000 4,000 4.304 FEC Lease 12,694 13,000 13,000 12,792 12,792 13,500 13,500 545.3001nsurance 46,780 45,300 46,887 46,830 46,831 49,600 44,200 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 29 911412016 Village of Tequesta 2:27 pm Prior ------------------------------ Current Year -------------------------- 1 (�) �$) Year Original Amended Actual Thru Estimated �:9130/2016 Actua� Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 401 - Water Funtl Expenditures Dept: 241 Water-Administration Acct Class: 530 Operating ExpenditureslExpense 549.301 Admin Mgmt Fees 514,780 514,800 514,800 486,017 530,200 540,850 540,850 549.304 Licenses, Fees & Permits 781 800 800 781 781 800 800 Operating ExpenditureslExpense 733,716 713,150 720,150 629,569 687,287 743,550 713,150 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 400 0 0 Other Financing Sources & Uses 0 0 400 0 0 0 0 0 Water-Administration 957,152 1,000,550 1,008,050 887,658 966,605 1,037,550 1,083,650 0 Dept: 242 Water- Production Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 424,097 528,800 528,800 466,722 506,800 603,900 596,800 514.100 Overtime 7,543 10,000 10,000 17,799 19,000 10,000 10,000 515.101 Holiday Pay 4,655 5,200 5,200 4,830 5,200 5,200 5,200 515,102 Standby Pay 4,773 6,000 6,000 4,670 6,000 6,000 6,000 515,103 Bonus Pay Plan 0 500 500 0 0 500 500 515.106 Clothing & Boot Allowance 700 800 800 572 573 800 800 5.107 Part-time Salaries 0 0 0 0 0 08 Auto Allowance 3,500 6,000 6,000 6,000 6,000 6,000 6,000 515.120 Cell phone allowance 700 1,200 1,200 1,200 1,200 1,200 1,200 516.100 Compensated Absences 14,837 5,000 5,000 7,227 7,227 5,000 5,000 516.105 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 27,806 33,500 33,500 30,547 33,500 38,400 37,600 521.102 MedicareTaxes 6,503 7,900 7,900 7,144 7,900 9,000 8,800 522.101 FRS Contributions 5,146 5,300 5,300 4,908 5,300 5,700 5,700 522.102 VOT Pension Contributions 29,908 34,300 34,300 30,052 32,650 44,200 56,600 522.150 Pension Expense -37,057 0 0 0 0 523.101 Life/Health Insurance 74,514 118,900 102,100 92,386 92,386 119,500 131,500 523.105 HSA - Health Savings Account 0 0 Q 0 0 523.110 Retiree Health Care Expense 4,200 0 0 0 0 524.100 Workers' Comp Insurance 11,445 9,950 9,950 9,933 9,934 11,100 15,450 554.301 Personnel Training 1,550 4,000 4,000 3,993 4,000 6,000 6,000 Personal Seroices 584,820 777,350 760,550 687,983 737,670 872,500 893,150 0 Acct Class: 530 Operating Expenditures/Expense 531.342 WaterAnalysis & Sampling 32,065 50,000 50,000 25,292 45,000 50,000 30,000 540.300 Travel & Per Diem 1,317 4,000 4,000 2,206 4,000 4,000 4,000 00 Communication Services 11,864 9,500 9,500 16,446 17,200 9,500 19,000 1.301 Postage 2,048 2,000 2,000 1,177 2,000 5,000 5,000 543.300 Utility Services 349,848 357,000 357,000 309,978 350,000 357,000 357,000 BUDGET WORKSHEET FY2017-Managers Draft #29 Page: 30 911412016 Village of Tequesta 2:27 pm Prior ----------------------------- Current Year ------------------------------ ( (�) ( Year Original Amended Actual Thru Estimated �:9/3012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 401 - Water Fund � Expentlitures Dept: 242 Water - Production Acct Class: 530 Operating Expenditures/Expense 544.301 Operating Leases 7,500 10,000 7,900 6,690 7,900 10,000 10,000 546.302 Vehicle Repair & Maintenance 7,479 8,050 8,050 5,653 10,000 10,000 10,000 546,303 Building Repair & Maint 23,169 50,000 88,570 82,756 88,570 80,000 62,350 546,309 Landscape & Irrigation Maint 10,236 10,000 23,000 24,323 24,323 25,000 25,000 546.310 Equipment Repair & Maint 60,916 75,000 75,000 31,398 75,000 100,000 68,050 546.320 Computer system maint & suppli 6,487 22,650 45,494 42,973 42,869 22,500 22,500 546.342 Water System Maintenance 105,865 100,000 100,000 74,822 100,000 100,000 85,000 546.343 Well Redevelopment 64,216 0 0 0 0 547.300 Printing & Binding 3,668 3,000 3,000 3,014 3,015 3,000 3,000 549.300 Other Misc Chgs & Obligations 4,736 2,000 2,000 3,198 3,154 5,000 5,000 549.304 Licenses, Fees & Permits 27,825 30,000 30,000 29,481 30,000 30,000 30,000 551.300 Office Supplies & Equipment 4,545 4,000 4,000 6,262 6,400 4,000 4,000 552.301 Gas & Oil 3,531 5,000 5,000 2,470 3,500 5,000 5,000 552.302 Small Tools and Equipment 5,130 5,000 5,000 4,733 5,000 5,000 5,000 552.303 Diesel Fuel 2,603 15,000 15,000 6,168 6,200 15,000 15,000 �05 Uniforms 3,284 3,000 3,000 2,639 3,000 4,000 4,000 552.341 Water Purchases 0 30,000 30,000 0 0 30,000 30,000 552.342 WaterChemicals 141,163 185,000 171,000 140,750 160,000 175,000 175,000 552.343 Laboratory Supplies 19,591 15,000 15,000 16,400 16,400 15,000 15,000 554.300 Books, Publ, Subs & Membership 1,673 1,600 1,600 1,482 1,600 1,600 1,600 Operating ExpenditureslExpense 900,762 996,800 1,055,114 840,311 1,005,131 1,065,600 990,500 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 127,440 0 0 Other Financing Sources & Uses 0 0 127,440 0 0 0 0 0 Acct Class: 600 Capital Outlay 664.607 Equipment-Tech 0 0 0 0 0 Capital0utlay 0 0 0 0 0 0 0 0 Water- Production 1,485,582 1,774,150 1,943,104 1,528,294 1,742,801 1,938,100 1,883,650 0 Dept: 243 Water-Distribution Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 380,330 394,300 394,300 361,093 390,940 407,400 419,900 514.100 Overtime 3,460 5,100 5,100 4,768 5,100 5,100 5,100 515.102 Standby Pay 11,115 10,200 10,200 9,191 10,200 10,200 10,200 515.103 Bonus Pay Plan 0 1,000 1,000 1,000 1,000 1,000 1,000 � 106 Clothing & Boot Allowance 500 500 500 500 500 500 550 107 Part-time Salaries 0 0 0 0 0 515.108 Auto Allowance 0 0 0 0 0 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 31 911412016 Village of Tequesta 2:27 pm Prior -------------------------------- Current Year ------------------------------ ls) ��) �$) Year Original Amended Actual Thru Estimated �:9I30I2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 401 - Water Fund Expenditures Dept: 243 Water-Distribution Acct Class: 510 Personal Services 516.100 Compensated Absences 4,627 5,100 5,100 2,179 2,179 5,100 5,100 516.105 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 24,055 25,100 25,100 22,676 25,100 25,900 26,600 521.102 Medicare Taxes 5,626 5,900 5,900 5,303 5,900 6,100 6,300 522.101 FRS Contributions 10,599 10,800 10,800 10,033 10,800 11,700 11,600 522.102 VOT Pension Contributions 20,245 18,800 18,800 17,093 18,600 21,300 29,000 522,150 Pension Expense -34,560 0 0 0 0 523.101 Life/Health Insurance 75,926 83,100 78,950 78,295 78,295 79,100 88,900 523.105 HSA - Health Savings Account 0 0 0 0 0 523.110 Retiree Health Care Expense 3,800 0 0 0 0 524.100 Workers' Comp Insurance 8,352 8,200 8,200 8,152 8,152 7,000 8,100 525.100 Unemployment Compensation 0 0 0 0 0 554.301 Personnel Training 621 3,000 3,000 2,969 3,000 3,000 3,000 Personal Services 514,696 571,100 566,950 523,252 559,766 583,400 615,350 0 Acct Class: 530 Operating Expenditures/Expense � 00 Travel & Per Diem 292 1,000 1,000 140 1,000 1,000 1,000 300 Communication Services 6,269 6,000 6,000 9,649 11,500 6,000 14,000 541.301 Postage 22,360 23,000 23,000 20,306 23,000 24,000 24,000 544.301 Operating Leases 2,840 3,200 3,200 1,807 3,200 3,200 3,200 546.301 Office Equip/Repair & Maint 199 1,200 1,200 264 1,200 1,500 1,500 546.302 Vehicle Repair & Maintenance 2,396 10,400 10,400 7,521 8,000 10,000 10,000 546.303 Building Repair & Maint 1,735 6,000 6,000 622 1,500 10,000 10,000 546.309 Landscape & Irrigation Maint 679 1,000 1,000 273 1,000 1,000 1,000 546.310 Equipment Repair & Maint 3,843 5,000 5,000 2,174 4,000 6,500 6,500 546.320 Computer system maint & suppli 7,928 12,000 12,000 10,079 12,000 10,000 10,000 546.342 Water System Maintenance 34,722 40,000 40,000 35,902 45,000 45,000 45,000 547.300 Printing & Binding 2,498 3,000 3,000 2,195 2,500 3,000 3,000 549.300 Other Misc Chgs & Obligations 1,629 2,500 2,500 1,537 2,400 2,500 2,500 549.304 Licenses, Fees & Permits 1,447 1,700 1,700 1,673 1,700 1,800 1,800 551.300 Office Supplies & Equipment 2,065 1,500 1,500 1,281 1,500 1,500 1,500 552,301 Gas & Oil 9,619 14,000 14,000 6,205 8,000 12,000 12,000 552.302 Small Tools and Equipment 2,133 5,000 5,000 2,102 4,000 5,000 5,000 552.305 Uniforms 1,590 2,000 2,000 1,559 2,000 3,000 3,000 � Operating Expenditures/Expense 104,244 138,500 138,500 105,289 133,500 147,000 155,000 0 Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 4,150 0 0 BUDGET WORKSHEET FY2017-ManagersDraft#29 Page; 32 9/1412016 Village of Tequesta 2:27 pm Prior --------------------------------CurrentYear------------------------ ( l�) l$) Year Original Amended Actual Thru Estimated �:9I30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 401 - Water Fund Expenditures Dept: 243 Water-Distribution Other Financing Sources & Uses 0 0 4,150 0 0 0 0 0 Acct Class: 600 Capital Outlay 664.607 Equipment-Tech 0 0 0 0 0 Capital0utlay 0 0 0 0 0 0 0 0 Water-Distribution 618,940 709,600 709,600 628,541 693,266 730,400 770,350 0 Dept: 411 Renewal & Replacement Acct Class: 530 Operating Expenditures/Expense 531.302 Engineering Services 0 0 0 0 0 125,000 145,000 546.604 R& M- Pump and Motor Rehab 0 0 0 0 0 40,000 40,000 546.605 R&M - Well Rehabilitation 0 100,000 111,222 68,674 111,222 100,000 50,000 546.607 R&M - Water Mains 0 0 0 0 0 50,000 50,000 546.615 R&M - JIC - Engneering 73,142 93,300 93,300 25,206 84,725 546.617 R&M-JIC-Construction 0 1,245,000 1,740,000 83,475 1,735,628 549.671 Misc. Renewal & Replacement 402,534 115,000 19,013 4,013 19,013 1,297,000 1,060,000 552.601 Meters, Valves & Hydrants 69,188 60,000 60,000 47,731 60,000 200,000 181,800 552.603 FilterCartridges/ROP 4,213 7,000 7,000 5,186 6,500 7,000 7,000 �605 Spare Pumps & Motors 0 5,000 5,000 0 5,000 10,000 10,000 Operating ExpenditureslExpense 549,077 1,625,300 2,035,535 234,285 2,022,088 1,829,000 1,543,800 0 Acct Class; 600 Capital Outlay 663.671 Misc. Renewel and Replacement 0 0 0 0 0 664.600 Mach/Equipment 0 0 14,248 19,269 19,270 60,000 60,000 664.601 Computer Equipment 0 10,000 22,680 14,069 14,679 80,950 664.602 Vehicles 0 0 0 0 0 30,000 30,000 Capital0utlay 0 10,000 36,928 33,338 33,949 90,000 170,950 0 Renewal & Replacement 549,077 1,635,300 2,072,463 267,623 2,056,037 1,919,000 1,714,750 0 Dept: 700 Debt Service Acct Class: 471 DIS - Principal 571.705 Prin - 2004 Water N/P BOA 0 33,000 33,000 33,000 33,000 35,000 35,000 571.720 Prin - 2008 Water Utility Note 0 300,400 300,400 300,398 300,400 312,900 312,900 D/S - Principal 0 333,400 333,400 333,398 333,400 347,900 347,900 0 Acct Glass: 472 D/S - Interest 572.705 Int - 2004 Water N/P BOA 11,919 11,100 11,100 6,418 11,100 9,400 9,400 572.720 Int - 2008 Water Utility Note 180,742 180,800 180,800 156,681 180,800 170,300 170,300 573.700 Other Debt Service Costs 22,467 23,000 23,000 0 23,000 DIS - Interest 215,128 214,900 214,900 163,099 214,900 179,700 179,700 0 DebtService 215,128 548,300 548,300 496,497 548,300 527,600 527,600 0 Dept: 910 Other Financing Sources & Uses Acct Class: 590 Other Financing Sources & Uses 567.000 GainlLoss on Investments 0 0 0 0 0 BUDGET WORKSHEET FY2017-Managers Draft #29 Page: 33 911412016 Village of Tequesta 2:27 pm Prior ------------------------------ Current Year ----------------------------- � (�) l$) Year Original Amended Actual Thru Estimated -:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 401 - Water Fund Expenditures Dept: 910 Other Financing Sources & Uses Acct Class: 590 Other Financing Sources & Uses 567.100 Unrealized Loss on Investments 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Dept: 950 Other Nonoperating Acct Class: 530 Operating ExpenditureslExpense 559.300 Depreciation 1,066,711 0 0 0 0 559.301 Budgeted Depreciation (netted) 0 707,550 707,550 0 707,550 553,250 Operating ExpenditureslExpense 1,066,711 707,550 707,550 0 707,550 0 553,250 0 Acct Class: 590 Other Financing Sources & Uses 549.391 Bank Charges 10,036 11,000 11,000 9,672 11,000 11,000 549.395 Credit Card Fees and Charges 9,192 7,000 7,000 9,296 11,000 11,000 567.000 �ainlLoss on Investments 341 0 0 0 0 590.001 Allocate to Fund Balance 0 0 0 0 0 999.001 Suspense 0 0 0 0 0 999.200 Suspense - A/P 0 0 0 0 0 � Other Financing Sources & Uses 19,569 18,000 18,000 18,968 22,000 0 22,000 0 Other Nonoperating 1,086,280 725,550 725,550 18,968 729,550 0 575,250 0 Dept: 990 OthedReservelContingency Acct Class: 590 Other Financing Sources & Uses 599.902 Reserves - Contingency 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Other/ReseroelContingency 0 0 0 0 0 0 0 0 Total Expenditures 4,912,159 6,393,450 7,007,067 3,827,581 6,736,559 6,152,650 6,555,250 0 Water Fund -439,718 0 0 376,506 -2,129,233 -1,255,850 0 0 � BUDGET WORKSHEET FY2017-Manage�s Draft #29 Page: 34 9114I2016 Village of Tequesta 2:27 pm Prior ___--------------------------- Current Year --------------------------- � ��) ( Year Original Amended Actual Thru Estimated i:913012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd; 402 - Refuse & Recycling Revenues Dept: 000 General Acct Class: 335 Intergovernmental Revenue 338.110 Recycling Shared Rev - SWA 5,633 5,000 5,000 3,058 3,058 Intergovernmental Revenue 5,633 5,000 5,000 3,058 3,058 0 0 0 Acct Class: 340 Charges for Services 343.307 Penalty Charges 0 0 0 0 0 343.400 Refuse I Recycling Fees 472,983 485,000 485,000 483,642 485,000 484,000 484,000 Charges for Services 472,983 485,000 485,000 483,642 485,000 484,000 484,000 0 Acct Class: 369 Miscellaneous Revenues 369.000 Other Miscellaneous Revenue 0 0 0 0 0 Miscellaneous Revenues 0 0 0 0 0 0 0 0 Acct Class: 390 Other Financing Sources 399.999 Appropriate Fund Balance 0 0 0 0 0 Other Financing Sources 0 0 0 0 0 0 0 0 General 478,616 490,000 490,000 486,700 488,058 484,000 484,000 0 Dept: 950 Other Nonoperating Acct Class: 361 Unrestricted Investment Eamin 361.100 InteresUlnvestment Earnings 126 0 0 126 126 �01 PBC Tax Col-Interest on Dep 13 0 0 17 17 367.100 Net Unreal appreciation (Dep) 0 0 0 0 0 Unrestricted Investment Earnin 139 0 0 143 143 0 0 0 Other Nonoperating 139 0 0 143 143 0 0 0 Total Revenues 478,755 490,000 490,000 486,843 488,201 484,000 484,000 0 Expenditures Dept: 245 Refuse and Recycling Acct Class: 530 Operating ExpenditureslExpense 531.301 Legal Services 0 0 0 0 0 543.302 Solitl Waste/Resitlential 257,806 256,830 256,656 235,267 256,656 259,000 259,000 543.303 Recycling/Residential 91,306 90,960 90,923 83,346 90,923 91,700 91,700 543.304 Yard WastelResidential 85,552 84,530 85,169 78,071 85,169 85,950 85,950 543.305 PBC Tax Col Fees & Discounts 0 0 0 0 0 543.306 Fuel Factor 57,546 49,640 49,490 45,365 49,490 39,150 39,150 549.300 Other Misc Chgs & Obligations 190 590 312 189 189 600 600 549.301 Admin Mgmt Fees 7,270 7,450 7,450 6,829 7,450 7,600 7,600 Operating Expentlitures/Expense 499,670 490,000 490,000 449,067 489,877 484,000 484,000 0 Refuse and Recycling 499,670 490,000 490,000 449,067 489,877 484,000 484,000 0 Dept: 910 Other Financing Sources & Uses ct Class: 590 Other Financing Sources & Uses 567.000 Gain/Loss on Investments 0 D 0 0 0 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 35 911412016 Village of Tequesta 2:27 pm Pnor -------------------------------- Current Year ------------------------------ ( (�) ($) Year Original Amendetl Actual Thru Estimated �:9130/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL nd: 402 - Refuse & Recycling Expenditures Dept: 910 Other Financing Sources & Uses Acct Class: 590 Other Financing Sources & Uses 567.100 Unrealized Loss on Investments 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Dept: 950 Other Nonoperating Acct Class: 590 Other Financing Sources & Uses 567.000 Gain/Loss on Investments 310 0 0 0 0 590.001 Allocate to Fund Balance 0 0 0 0 0 Other Financing Sources & Uses 310 0 0 0 0 0 0 0 Other Nonoperating 310 0 0 0 0 0 0 0 Total Expenditures 499,980 490,000 490,000 449,067 489,877 484,000 484,000 0 Refuse & Recycling -21,225 0 0 37,776 -1,676 0 0 0 � � BUDGET WORKSHEET FY2017-Managers Draft #29 Page; 36 911412016 Village of Tequesta 2:27 pm Prior ------------------------------- Current Year ----------------------- (s) ��) l$) Year Original Amended Actual Thru Estimated �:913012016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL ntl: 403 - Stormwater Utility Revenues Dept: 000 General Acct Class: 340 Charges for Services 343.901 Storm Water Utility Fees 319,993 325,000 325,000 323,182 325,000 325,000 341,250 Charges for Services 319,993 325,000 325,000 323,182 325,000 325,000 341,250 0 Acct Class: 369 Miscellaneous Revenues 369.000 Other Miscellaneous Revenue 0 0 0 0 0 Miscellaneous Revenues 0 0 0 0 0 0 0 0 General 319,993 325,000 325,000 323,182 325,000 325,000 341,250 0 Dept: 950 Other Nonoperating Acct Class: 361 Unrestricted Investment Earnin 361.100 Interestllnvestment Earnings 1,030 1,000 1,000 969 1,000 361.101 PBC Tax Col-Interest on Dep 9 0 0 11 11 367.100 Net Unreal appreciation (Dep) 0 0 0 0 0 Unrestricted Investment Earnin 1,039 1,000 1,000 980 1,011 0 0 0 OtherNonoperating 1,039 1,000 1,000 980 1,011 0 0 0 Dept: 990 OthedReservelContingency Acct Class: 390 Other Financing Sources 399.999 Appropriate Fund Balance 0 231,550 231,550 0 0 265,000 � Other Financing Sources 0 231,550 231,550 0 0 0 265,000 0 Other/Reserve/Contingency 0 231,550 231,550 0 0 0 265,000 0 Total Revenues 321,032 557,550 557,550 324,162 326,011 325,000 606,250 0 Expenditures Dept: 250 Storm Water Utilities Acct Class: 510 Personal Services 512.100 Regular Salaries & Wages 55,588 91,300 82,000 75,904 82,400 213,700 69,900 514,100 Overtime 717 1,000 1,000 1,465 2,000 1,000 1,000 515.102 Standby Pay 1,839 2,000 2,000 2,833 3,000 2,000 2,000 515.103 Bonus Pay Plan 0 0 0 0 0 100 100 515.106 Clothing & Boot Allowance 150 250 250 100 100 400 150 515.108 Auto Allowance 120 750 750 720 720 750 750 515.120 Cell phone allowance 40 0 0 240 240 250 250 516.100 Compensatetl Absences 1,477 0 0 0 0 516.105 Compensated Absences - HSA 0 0 0 0 0 521.101 FICA Taxes 3,539 5,600 5,600 4,998 5,400 13,100 4,600 521.102 Medicare Taxes 828 1,300 1,300 1,169 1,250 3,100 1,100 522.102 VOT Pension Contributions 4,673 6,900 6,900 5,678 6,165 17,100 7,500 150 Pension Expense -4,722 0 0 0 0 �.101 LifelHealth Insurance 10,894 28,600 13,200 13,203 13,203 52,000 11,300 523.105 HSA - Health Savings Account 0 0 0 0 0 BUDGET WORKSHEET FY2017-Manage�s Draft #29 Page: 37 911412016 Village of Tequesta 2:27 pm Prior --------------------------- Current Year ------------------------------ � ��) � Year Original Amended Actual Thru Estimated �:9/30/2016 Actual Budget Budget September Total DEPARTMENT MANAGER COUNCIL �nd: 403 - Stormwater Utility Expenditures Dept: 250 Storm Water Utilities Acct Class: 510 Personal Seroices 523.110 Retiree Health Care Expense 500 0 0 0 0 524.100 Workers' Comp Insurance 1,946 1,050 1,050 1,003 1,004 4,600 5,500 526,102 Employee Assistance Program 17 300 300 91 102 554.301 Personnel Training 0 0 0 0 0 1,500 1,000 Personal Services 77,606 139,050 114,350 107,404 115,584 309,600 105,150 0 Acct Class: 530 Operating ExpenditureslExpense 531.302 Engineering Services 14,414 50,000 50,000 3,280 25,000 50,000 10,000 532.300 Accounting & Auditing Services 4,006 4,100 4,100 4,261 4,261 4,200 4,200 534.300 Other Contractual Services 0 50,000 50,000 46,366 50,000 50,000 28,450 540.300 Travel & Per Diem 0 0 0 0 1,000 1,500 1,500 541.300 Communication Services 1,829 1,900 1,900 4,015 4,600 2,500 6,000 541.301 Postage 0 1,100 1,100 0 0 1,100 1,100 545.300 Insurance 0 0 0 0 0 500 450 546.302 Vehicle Repair & Maintenance 687 2,000 2,000 877 1,000 4,000 2,000 546.303 Building Repair & Maint 0 2,000 2,000 405 1,000 4,000 2,000 08 Drainage Maintenance 16,696 42,300 37,300 29,246 37,300 60,000 45,000 310 Equipment Repair & Maint 1,951 2,500 2,500 1,852 2,500 5,000 5,000 546.320 Computer system maint & suppli 317 1,750 1,750 949 1,750 1,400 1,400 549.300 Other Misc Chgs & Obligations 1,044 1,000 1,000 1,316 1,317 2,000 2,000 549.301 Admin Mgmt Fees 12,340 12,400 12,400 11,642 12,700 13,000 13,000 549.304 Licenses, Fees & Permits 3,936 4,500 4,500 3,889 4,500 4,500 4,500 551.300 Office Supplies & Equipment 232 300 300 93 300 1,000 1,000 552.301 �as & Oil 1,620 2,700 2,700 1,078 2,700 5,000 5,000 552.302 Small Tools and Equipment 3,662 7,500 7,500 4,164 7,500 15,000 7,500 554.100 Public Education Program 0 1,000 1,000 0 0 1,000 1,000 Operating Expenditures/Expense 62,734 187,050 182,050 113,433 157,428 225,700 141,100 0 Acct Class: 590 Other Financing Sources & Uses 599.100 Budget Cost Savings 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Acct Class: 600 Capital Outlay 662.632 Architect & Engeering 0 0 0 0 0 663.663 Drainage Improvements 0 0 0 0 0 664.600 Mach/Equipment 0 0 0 0 0 15,000 15,000 664.602 Vehicles 0 0 0 0 0 60,000 �07 Equipment-Tech 0 0 0 0 0 Capital0utlay 0 0 0 0 0 75,000 15,000 0 Storm Water Utilities 140,340 326,100 296,400 220,837 273,012 610,300 261,250 0 BUDGET WORKSHEET FY2017-Manager's Draft #29 Page: 38 911412016 Village of Tequesta 2:27 pm Prior ------------------------------CurrentYear-------------------------- 1 (�) ($) Year Original Amended Actual Thru Estimated -:9/3012016 Actual Budget Budget September Total DEPARTMENT MANA�ER COUNCIL nd: 403 - Stormwater Utility Expenditures Dept: 411 Renewal & Replacement Acct Class: 530 Operating ExpenditureslExpense 531.302 Engineering Services 16,670 20,000 0 0 0 20,000 40,000 546.308 Drainage Maintenance 0 100,000 149,700 146,138 149,700 390,000 210,000 546.319 S.Cypress rear alleyway improv 0 0 0 0 0 546.321 BudgetAlleyway Improvements 0 0 0 0 0 546.322 Seabrook Stormwater Imprvmnts 0 0 0 0 0 Operating Expenditures/Expense 16,670 120,000 149,700 146,138 149,700 410,000 250,000 0 Renewal & Replacement 16,670 120,000 149,700 146,138 149,700 410,000 250,000 0 Dept: 900 Interfund Transfers Acct Class: 591 Interfund Transfers Out 591.401 Tfr to Water Utilities # 401 19,981 0 0 0 0 Interfund Transfers Out 19,981 0 0 0 0 0 0 0 Interfund Transfers 19,981 0 0 0 0 0 0 0 Dept: 910 Other Financing Sources & Uses Acct Class: 590 Other Financing Sources & Uses 567.100 Unrealized Loss on Investments 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 . Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Dept: 950 Other Nonoperating Acct Class: 530 Operating Expenditures/Expense 559.300 Depreciation 105,406 0 0 0 0 559.301 Budgeted Depreciation (netted) 0 111,450 111,450 0 111,450 95,000 Operating Expenditures/Expense 105,406 111,450 111,450 0 111,450 0 95,000 0 Acct Class: 590 Other Financing Sources & Uses 567.000 GainlLoss on Investments 541 0 0 0 0 590.001 Allocate to Fund Balance 0 0 0 0 0 Other Financing Sources & Uses 541 0 0 0 0 0 0 0 Other Nonoperating 105,947 111,450 111,450 0 111,450 0 95,000 0 Dept: 990 OthedReseroelContingency Acct Class: 590 Other Financing Sources & Uses 599.902 Reserves - Contingency 0 0 0 0 0 Other Financing Sources & Uses 0 0 0 0 0 0 0 0 Other/ReservelContingency 0 0 0 0 0 0 0 0 Total Expenditures 282,938 557,550 557,550 366,975 534,162 1,020,300 606,250 0 Stormwater Utility 38,094 0 0 -42,813 -208,151 -695,300 0 0 s Grand Total: -32,519 0 0 1,051,455 -2,269,454 -10,835,500 0 0