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Home My WebLink AboutHandouts_Special Meeting_Tab 03_09/13/2018 Your Village Council - Who We Are ��°ii� � � , .. � � � _.�, � � � � � Y � �� About Us ��. �`' . .. � �.�" ��.�. a �, Incorporated in the State of Florida _ � s� _ ,._, t . �. �, in 1957 and located in the northeast ��';'��i�s' � ,��,'� `i',' ,� g`'� �� , �� ,�;��E,�, �, ' � f � `I ,I I II + � � II' dl�l j I }`I'I II� .' I I ��. '. � �� ,�e�� corner of Palm Beach County, the ' � � t�� , � ��= Village of Tequesta has been a �� _ - � `�` � picturesque, family-orientated, . , ''. community for more than fifty years. � �� z , . s:.� ;, -, .��,� ,.��' � . -,�. From Left to Right:Councilmember Vince �� • � �ti: '� �� "'�" Arena,Councilmember Kristi Johnson,Mayor �`�`�` '��,,,�s�- � � b �� Abby Brennan,Councilmember Laurie ��'� �� ' � ��` ""~� ." � �� .�� ""`*+ -z�� '"�{� Brandon,and Vice Muyor Tom Paterno. �A�" -. *- �� "�_ `"*-. �y-. �-{" �� =��.� ('� y"'; a,�'q�k �� "z`ti� �.:t;,,y"`. Contact Us °�^-�: � �"' `` �=�"`� .�:��i`� .. �:. � ___"+��:'� -`�� You can contact the Village Council using the Village's website,www.tequesta.org,or you can use their individual e-mail addresses. Mayor Abby Rrennan � abrennan a tequesta.org Vice-Mayor Tom Paterno toaternoaC�tequesta.org • • � Councilmember Vince Arena varenaC�tequesta.org Councilmember Laurie Brandon lbrandon(�te�c uesta.org Councilmember Kristi Johnson k�ohnsanC�teauesta.or� Village Manager � THE VILLAGE OF Michael R.Couzzo,Jr. � TEQUESTA mcouzzoC�tequesta.or�; � `� ' 345 Te uesta Drive � � � � �� _�. : , q T'equesta, FL 33469 � ' � � ' � � " ' " 561-768-0460 Where the Money Comes From Proposed General Fund Budget Summary General Fund Village of Tequesta Millage Rate History by Fiscal Fiscal Year 2018/2019 lr Year Ending September 30th `l�/t� _51% .._ Estimated Revenues ZO 3P -. Ad Valorem Taxes �� $ 6,800,600 15 `� " Sales and Use Taxes $ 1,555,900 `� Franchise Fees $ 460,000 10 5%_...._..... . Licenses and Permits $ 633,000 5%_...--�' Intergovernmental Revenues $ 865,000 5 Charges for Services $ 1,175,600 �� 6/o . Miscellaneous Revenues $ 233,250 � � �' M � v � v o � o -. � � V � � .-. .-. r, Intragovernmental Services $ 594,700 '� '� ^� "� � `� � ^� '� '� Unrestricted Investment Earnings $ 80,000 �%-r'�� Other Financing Sources $ - ■VO"1' ■0'1'}if{R'I'l1Xl(�G AU'1'HORI"I�II?S t 9o�p ; i_.12% Total Revenues $ 12,398,050 ■Ad Valorem'1'axes ■Sales&Use"1'aae, Transfers In $ - 2018 Pro.perty Value Hi�hliEhts Charges for Services ■Intergoverniucnt.�l Fund Balances/Reserves/Net Assets $ 807,150 ■ Rc:serves ■l.icenses& Pcrn�its Total Revenues,Transfers&Balances: $ 13,205,200 � The Gross taxable value of property for ■Intragovernmental ■ ('ranchise Fecs operating purposes rose by$65,575,460 ■Other Misc Revenues or 6.2%since the previous year. Estimated Expenditures General Govemment $ 2,622,750 � 'I'his res�lted in a gross taxable value of Where the Money Goes Public Safety $ 8,038,600 $1,1Z3,534,054 for'I'equesta in 2018. General Fund Transportation $ 1,381,500 (� This is the seventh consecutive year that Leisure Services $ 702,250 values have increased. ��%-� Debt Service $ 449,100 � Other Financing Uses $ 11,000 3�0""" - ��1% Total Expenditures: $ 13,205,200 Adopted Millage Rate vs. Rolled Back Rate by Fiscal Year Ending Transfers Out $ - September 30th 5o/� Fund Balances/Reserves/Net Assets $ :�.6 Total Appropriated Expenditures, Transfers,Reserves&Balances: $ 13,205,200 ;;,4 -.............._..._.. 11% .,' G.Z � _ _ .__ ._. _._..._. _..__.._....._ Proposed BudgetforOtherFunds � Village of Tequesta Fiscal Year 2018/2019 ?•8 20%......--'`�! 5.6 _.._._. ........__.. . __._ _ _ _ Capital Improvement Fund $ - ■Public Safety ■General Gover�ilrnc:nt Capital Projects Fund $ 3,000,000 S•`� Water Utility Fund $ 7,847,850 �� y'� ti`L 1"� 1� �h �� 1 ti� o�* Transportation ■ Leisure Services .,O ,tio ,ti0 �O ,tio ,yo ,tio ,�O ,yo ��'� Refuse&Recycling Fund $ 486,000 � Deht Ser�rice ■{)��1it�;'�qi5��.[?.�, , t�(�,�i;,�; Storm Water Fund $ 458,600 ��-�-h1il.l�i�t�P,��tc tRol,let' f;ac;:Pxt<� Total for Other Funds $ 11,792,450 �Uuta chcrrted in yeNow ahove is E�ruj�osed. � . � � � � � � . � � . • ' ' • ' • � � � i � M .. . . 6ij�`J . . �v�l .. ,.•;��l �r� -'�li ," aJ,��. .\V ` � i ' ',M `E 'V�sa`' `;i,i► ��• � - , '��-: � ��, , � `� �,.,, �'� •. �' � �Y ��`� .,:-�� . i -Y,:_. � �� ! ;., . . - - • x �� .,�� d,�, ': '� �t, �' ; ' .. �+, � : � 'It�_y. ��:i:�r: _•,..,n..��0'c ?�.� '. . . �i 'Y. � .. � � . .. +�� ' �., . .'�J� ' . - � ' , � 1 � / i � � . � � i �- �� - :. . . ; Table of Contents ' Tab 1 Fiscal Year 2018-2019 Budget Summary Tab 2 The Village of Tequesta at a Glance 01 Introductory Section 13 Property Values and Ad Valorem Taxes 23 Proposed FY2019 Budget Summaries All Funds 29 Governmental Funds 37 Proprietary Funds 41 Proposed FY2019 Budget Detail Governmental Funds 45 Proprietary Funds 83 Capital 91 Glossary 95 Tab 3 Budget Worksheet Ta One BUDGET SUMMARY Village of Tequesta-Fiscal Year 201&2019 *THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE VILLAGE OF TEQUESTA ARE 2.9% MORE THAN LAST 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 6,800,600 6,800,600 Sales and Use Taxes 1,555,900 1,555,900 Franchise Fees 460,000 460,000 Licenses and Permits 633,000 633,000 Intergovernmental Revenues 865,000 865.000 Charges for Services 1,175,600 5,629,200 484,000 394,000 7,682,800 Misceilaneous Revenues 233,250 26,800 260,050 Intragovernmental Services 594,700 594,700 Unrestricted Investment Earnings 80,000 60,000 2,000 8,000 750,000 Other Financing Sources 3,000,000 36,100 3,036,100 TOTAL SOURCES $12,398,050 $0 $3,000,000 $5,752,100 S486,000 $402,000 SO S22,038,150 Transfers In 0 Fund Balances/Reserves/Net Assets 5807,150 S2,095,750 556,600 2,959,500 TOTAL REVENUES,TRANSFERS&BALANCES $13,205,200 $0 $3,000,000 57,847,850 5486,000 $458,600 50 S24,997,650 EXPENDITURES General Government 2,622,750 2,622,750 Public Safety 8,038,600 8,038,600 Physical Environment 7,277,250 480,400 458,600 8,216,250 Transportation 1,381,500 Leisure Services 702,250 1.381,500 3,000,000 3,702,250 Debt Service 449,100 539,600 988,700 Other Financing Uses 11,000 31,000 42,000 TOTAL EXPENDITURES $13,205,200 $0 $3,000,000 $7,847,850 $480,400 S458,600 SO S24,992,050 Transfers Out 0 Fund Balances/Reserves/Net Assets $5,600 5,600 TOTAL APPROPRIATED EXPENDITURES TRANSFERS,RESERVES&BAIANCES §�3,205,200 $0 $3,000,000 $7,847,850 S486,000 $458,600 $0 $24,997,650 The tentative,adopted,and/or final budgets are on file in the office of the above referenced taxing authority as a public record. Ta Two . � • � • � � � � � • � : � � • FY2019 The Village of Tequesta at a Glance [1] � • � • � � � � � • � : � � • FY2019 The Village of 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. ESC• ��ACKSO MIBIA Qy 0 ROSA � pt� .µ*1d� QADSDE NASSAU o� P�t `BAY �j � LEON �4vr�MApISONH�'N N�0`e BAKE DUVAL � uV�►' J J0� AKUL � TAYLOR � �� o� H� aULF FRANK• LAFAY• � CLAY 'v� ��N ET TE � BRAD• FORD OIXIE ALACHU PUTNAM F�Q, GILCHRIST � LEVY MpR10N VOLUSIA CITRUS �aKe SE'"'Na UA1 � MER• ER p� NANDO ORANOE PASCO PINELLAS OSCEOLA Q HILLS• BOROUGH pOLK INDIA � RIVER MANATEE NAROEE HIOH•cy�� $T� LANDS F �UCIE g . OE30T s TA ARTIN CHAR- GLADES � LOTTE PALM LEE HENDRY BEACH BROWARD COLLIER MIAMI.OAOE �O y,� F � �opyrlght 2005 � aIgIL71•topo-maps.com �2J . � • � • � ' � � � • � : � � • FY2019 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. M �l`, .� �� . + M • � � �•� . 7� .�� r v �� y r'� e �� / 'f� ,� ��; ' i .� � �, f:� ' }�: J � C �`�°�=� .wr � . � -�� - �.�_, �� ; . � i I. r y�.' �'( 'L r. R � .<�p - �`;` _ r..�;+f . . _ , f:_ _ . �1 From Left to Right:Councilmember Vince Arena,Councilmember Kristi Johnson, Mayor Abby Brennan, Councilmember Laurie Brandon,and Vice Mayor Tom Paterno. �:.� 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 Tom Paterno tpaterno@tequesta.or� Councilmember Vince Arena varena@tequesta.or� Councilmember Laurie Brandon Ibrandon@tequesta.or� Councilmember Kristi Johnson kjohnson@tequesta.or� 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] � • , • , � � � � • � : � � • FY2019 www.Tec�uesta.or� � � 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] • � • � • � ' � � � • � : � � • FY2019 Organization Chart Executive Assistant Human Resources Village Refuse& Clerk/PIO Recycling Finance Debt Service Community Other Sources Development & Uses General Government Village Manager �T Village Village Council Residents Police Village Attorney Building Fire Rescue Public Works Parks & Recreation Water Utilities Stormwater [5] . � • � • � � � � � • � : � � • FY2019 Demographic and Economic Statistics `:- _ � � � . f Incorporated June 4, 1957 � ;s Village Council-Manager Form of Government � .- o°o u � ,.,�o '"''°� °-=2 Council members are elected in odd years, 3 Council Members are elected in even years . � .�� W � � 0 � `^�i-�'n The Village of Tequesta held its first election on March 15, 1960 � � 1 �- Number of voters that voted at the March 15, 1960 election: 6 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 2014) .��ti, c r ,�. — � ��The owner-occu ied housin unit rate from 2010-2014 is $79.6% p g (est. US Census Bureau 2014) � The median household income in Tequesta, 2010-2014 � was $54,787 (est. US Census Bureau 2014) [6] . � • � • � ' � � � • � : � � • FY2019 � Demo�raphic and Economic Statistics ��0 p�i ti Tequesta's racial/ethnic groups are White (91.1%) followed by Hispanic (6.1%), Asian (1.3%), African American (0.6%) and American Indian and Alaska Native (0.1%) (est. US Census Bureau 2010) V_.,... 4,017 Registered Voters in Fiscal Year 2017 � • 102 Full Time Employees Budgeted in Fiscal Year 2019 s � � Your area is about 2 square miles Q The length of your streets =Approximately 24 lane miles 0 �� _ - ;� ;�i �si You have one bridge a -- - _ ' _ �$. uea� � �� You have one library SCNOOL , m m =. __ —�_ l.F� _ _ Your school district is Palm Beach County �� . � • � • � ' � � � • � : � � • FY2019 Boards and Committees Planning&Zoning Board • The Planning and Zoning Board meets as needed on the 3�d 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. � � 6 ' - - ��' - "s.. :at�::. _. ..y., .w �8� . � • � • � ' � � � • � : � � • FY2019 Public Safetv ♦ �� . BUILDING DEPARTMENT � Number of Building Permits Issued in Fiscal Year 2017: 1,755 Number of Building Inspections Conducted in Fiscal Year 2017: 3,017 a�� . L_L�U 8 � FIRE PROTECTION Number of Stations in Fiscal Year 2017: 1 Number of Full Time, Certified Firefighters in Fiscal Year 2017: 22 Number of Ambulances in Fiscal Year 2017: 2 Number of Pumpers in Fiscal Year 2017: 2 Number of Emergency Responses in Fiscal Year 2017: 1,286 Number of Emergency Transports in Fiscal Year 2017: 722 Number of Fires Extinguished/Alarms in FY2017: 309 Number of Inspections in FY2017: 742 � eouce POLICE PROTECTION Number of Stations in Fiscal Year 2017: 1 Number of Full Time, Certified Officers in Fiscal Year 2017: 19 Number of Full Time, Certified Dispatchers in Fiscal Year 2017: 4 Number of Patrol Units in Fiscal Year 2017: 10 Number of Calls Received in Fiscal Year 2017: 3,442 Number of Arrests in Fiscat Year 2017: 108 Number of Incident Numbers Issued in Fiscal Year 2017: 312 -.� ��}��j � REFUSE & RECYCLING Services franchised to Waste Management • Residential solid waste, yard waste and recycling services • Bi-weekly Pick-Up �9� . � � � • � � � � � • � : � � • FY2019 Recreation � ��veY�t� You have 6 Parks covering approximately 62 acres: Tequesta Fest • Constitution Park Holiday in the Park • Linear Park Easter Egg Hunt • Paradise Park Food Truck Pow-Wows • Remembrance Park Movies in the Park • Tequesta Park � Village Green Park � � � � � �� 9 J`',.�� `� Z � � �" �� D',� � 2 Playgrounds 3 Baseball/Softball Diamonds 1 Skatepark arnp � v� , � 1 Dog Park Summer and Winter Camps ::;:;,<:�':ti:; � '��«i��. J� � �:"i':: Y� . ! ,�. .... � I ' ;�� / � Various Recreation Programs [10] • ' • � • � ' � � � • � : � � • FY2019 Utilities WATER UTILITY Number of Connections in Fiscal Year 2017: 5,042 Miles of Water Mains in Fiscal Year 2017: 77 Number of Fire Hydrants in Fiscal Year 2017: 435 Number of Water Treatment Plants in Fiscal Year 2017: 1 Average Daily Water Production in Fiscal Year 2017: 2.700 MG Number of Storage Tanks in Fiscal Year 2017: 2 Storage Capacity in Fiscal Year 2017: 2.75 MG Number of Surficial Wells in Fiscal Year 2017: 10 Number of Floridian Aquifer Wells in Fiscal Year 2017: 4 • • �A � M .ti� � STORM WATER ' ' Miles of Storm Water Pipe/Culvert in Fiscal Year 2017: 10 Number of Inlets in Fiscal Year 2017: 511 Miles of Ditches and Swales in Fiscal Year 2017: 12.6 Feet of Exfiltration Trenches in Fiscal Year 2017: 528 Number of Dry Retention Ponds in Fiscal Year 2017: 3 Number of Major Storm Water Outfalls in Fiscal Year 2017: 6 Number of Weir Structures in Fiscal Year 2017: 3 Miles of Street Sweeping in Fiscal Year 2017: 111.6 ELECTRICITY Electricity provided by Florida Power and Light . j � . � . � SANITARY SEWAGE - Sanitary Sewage provided by Loxahatchee River Environmental Control District [11] . � • � • � � � � � • � : � � • FY2019 This Page Intentionally Left Blank [12] • ' • � • � • � � � • � : � � • FY2019 Introductory Section [13] . � • � • � ' � � � • � : � � • FY2019 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: �, �! � ` � Governmental Fund Tvpes The Village reports the following major governmenta!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 general infrastructure(such as roads, bridges and sidewalks). [14J • � • � • � ' � � � • � : � � • FY2019 Fund Structure Capital Proiects Fund —This fund accounts for the acquisition or construction of 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. , 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 utility. The Village also reports the following non-major proprietary funds: Refuse and Recvclin� Fund—This fund is used to account for the fees charged for solid waste, yard 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 rhe 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 Emplovees' 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] . � • � • � � � � � • � : � � • FYZ019 Budget Basis and Process Bud�et 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 accrual 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�etProcess 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 15C through September 30`h.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] . � • � • � ' � , � • � : � � • FY2019 Annual Budget Process Budget Preparation (February) -Village Manager Approves Budget Calendar -Budget Calendar is Distributed to Departments ' -Budget Preparation Manuals are Distributed to Departments Bud�et Requests (February-May) Adopted Bud�et(September) -Departments Prepare Budget -First Public Hearing Adopting Estimates and Requests and a Tentative Millage Rate and Submits them to the Finance Budget Dept. -Second Public Hearing -CIP is Reviewed and Updated Adopting a Final Millage Rate -Departments Meet with the and Budget Finance Department -Finance Department Finalizes Budget Worksheet Proposed Bud�et Approved Bud�et Ma -Jul (Julv-Au�ust) -Finance Department Submits -Village Manager Submits Budget Worksheet to Village Budget to the Village Council Manager -Village Council Workshops -Departments Meet with the Village Manager -Village Council Approval -Village Manager Finalizes Budget Worksheet [1�] . � • � • � � � � � • � : � � • FY2019 This Page Intentionally Left Blank �181 . � • � • � ' � � � • � : � � • FY2019 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. ➢ Commiited 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. O 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. [19] . � • � • � � � � � • � : � • • FY2019 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—such as 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 2018 on property in the Village of Tequesta is 20.1622 mills. How much of that gets paid to the Village? Only 6.2920 mills (31%) of the proposed, total property tax bill collected in Fiscal Year 2019 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. [20] . � • � • � ' � � � • � : � � • FY2019 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 30�n 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. �Zll . � • � • � ' � � � • � : � � • FY2019 This Page Intentionaily Left Blank �Z2� � • � • � ' � � � • � : � � • FY2019 Property Values and Ad Valorem Taxes �z3� � • � • � � � � � • � : � � • FY2019 2018 Propertv Value Hi��ghts � The gross taxable value of property for operating purposes rose by$65,575,460 or 6.20% since the previous year. ,.._ �N��°" � New construction totaled $8,273,674 � Existing property values increased by$57,301,786 or 5.42% �This resulted in total property values (for operating purposes) of$1,123,534,054 in 2018. �This is the seventh consecutive year that values have increased. Property Value History s,zoo,000,000 �. i,000,000,000 soo,000,000 600,000,000 / .,. 400,000,000 — :� - , 200,000,000 � --- - - - FY2015 FY2016 FY2017 FY2018 FY2019 1�Existing Property Values Sou►•ces: 2018 Certification of Taxable Value Form DR-420 and 2014-2017 Ce►-tification of Final Taxable Value Forms DR-422. [24J � • � • � ' � � � • � : � � • FY2019 This Year's Ad Valorem Tax Revenue This year's ad valorem taxes budget is calculated as follows: $1,123,534,054 2018 Estimate of Taxable Value x 0.006292 Proposed Fiscal Year 2019 Millage Rate $7,069,276 $7,069,276 Fiscal Year 2019 Estimated Ad Valorem Taxes 96.20% Fiscal Year 2019 Anticipated Collection Rate $6,800,644 $6,800,600 Fiscal Year 2019 Budgeted Ad Valorem Taxes 0.00 Fiscal Year 2019 Budgeted Delinquent Ad Valorem Taxes $6,800,600 Total Fiscal Year 2019 Budgeted Ad Valorem Taxes Budgeted Ad Valorem Tax History �,000,000 - 6,000,000 5,000,000 4,000,000 . . . .- - 3,000,000 — -- -- —-- 2,000,000 - - 1,000,000 - -- _ ':' � FY2015 FY2016 FY2017 FY2018 FY2019 6!Current Year Delinquent [25] . � • � • � ' � � � • � : � � � FY2019 Components of Your Total Tax Bill Fiscal Year 2017/2018 Fiscal Year 2018/2019 Tax Bill at Tax Bill at $300,000 Proposed $300,000 % FY 17/18 Taxable FY 18/19 Taxable Millage Value Milla�e Value Increase Ad Valorem Taxes The Village of Tequesta 6.292 $1,573 6.292 $1,573 0.009�0 Palm Beach County Operating 4.7815 $1,195 4.7815 $1,195 0.00% Palm Beach County Debt 0.1208 $30 0.1165 $29 -3.56% Palm Beach County Library Oper. 0.5491 $137 0.5491 $137 0.00% Palm Beach County Library Debt 0.04 $10 0.041 $10 2.50% School Board-Local 2.498 $687 2.498 $687 0.00% School Board-State 4.271 $1,175 4.074 $1,120 -4.61% S.F.W.M.D. Operating 0.1275 $32 0.1209 $30 -5.18% S.F.W.M.D. Okeechobee Basin 0.1384 $35 0.131 $33 -5.35% Everglades Construction 0.0441 $11 0.0417 $10 -5.44% Children's Services Council 0.659 $165 0.6403 $160 -2.84% Florida Inlet Navigational Dist. 0.032 $8 0.032 $8 0.00% Health Care District 0.7808 $195 0.74 $185 -5.23% Jupiter Inlet District 0.1089 $27 0.1042 $26 -4.32% Totals: 20.4431 $ 5,280 20.1622 $ 5,205 -1.42% Non-Ad Valorem Assessments Solid Waste Authority $ 170 $ 181 6.47% Tequesta Refuse & Recycling $ 158 $ 158 0.00% Tequesta Stormwater* $ 99 $ 104 4.76% Totals: $ 427 $ 443 3.68% Notes: 1. Storm water non-ad valorem rates vary as they are based on the square footage of the home. 2. Calculated using the $50,000.00 Homestead Exemption except for School Boards which were calculated using the $25,000.00 Homestead Exemption. Proposed FY2019 Millage Rates by Taxing Authority m School Board 99�a i 33% o Village of Tequesta , 27�0 U Palm Beach County 110ther Taxing Authorities ;1;_ ,..�. [26] � • � • � ' � � � • � : � � • FY2019 Millage Rate HistorX Last Ten Fiscal Years Fiscal Year Ending Village of Tequesta Total of Other Taxing Total September 30. Milla�e Rate Authorities Millage Rates Milla�e Rates 2010 5.7671 15.7149 21.4820 2011 5.7671 16.4482 22.2153 2012 5.7671 16.2603 22.0274 2013 5.7671 17.8295 23.5966 2014 6.0500 15.5421 21.5921 2015 6.2920 15.4710 21.7630 2016 6.2920 15.2572 21.5492 2017 6.2920 14.6373 20.9293 2018 6.2920 14.1511 20.4431 2019* 6.2920 13.8702 20.1622 zs 20 � -- -�,.------- 15 � - -- - - --) - - 't:', - -- - 10 5 w. Y' _ �, 0 - -- - 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019* d The Village of Tequesta o Other Taxing Authorities Combined *Proposed Millage Rates Sow•ce: Palm Beach County Property Appraiser [Z�] . � • � • � ' � � � • � : � � • FY2019 Gross Taxable Value Last 10 Fiscal Years N S,lOO C O � 1,�0� 900 800 700 600 500 t _ ,; ° -- � � ---- ' f� •r �r ; ., i .: l' 4�� ` ....� 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019* Total Taxes Levied Last 10 Fiscal Years � � � a � 6 5 4 �-- -- __ — _ ___ 3 �-- ;�:� �;a �� 2 �� -- - 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019# *Data charted in purple on the graphs above was obtained from the DR-420. The other data was obtained from the DR-422. �281 � � � • � ' � � � • � : � � • FY2019 Proposed Fiscal Year 2019 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. Lz9� � • � • � ' � � � • � : � � � FY2019 Proposed FY2019 Budget - All Funds bv Fund Tv^pe Governmental Funds General Fund $13,205,200 Capital improvement $0 Capital Projects $3,000,000 Special Law Enf. $0 Total Governmental Funds: $16,205,200 /Pr�p, Funds Proprietary Funds Water Utility $7,847,850 35%. , GoV. Refuse & Recycling $486,000 Funds Storm Water $458,600 65% Total Proprietary Funds: $8,792,450 • 1 • • • . • . . • `"a��''� � . 1 r��;�;,4.� Total Budget by Fund Type: Fiscal Years 2017-2019 25 N � _ - � � 20 f a,,.� �� x:,;z � ._rA � � ' :.:� 1�Proprietary Funds 15 i �Y ,�ta�„ ,�,., t�Governmental Funds / 10 / 5 ' .`��...:,i.:.... -- �i!_.�_�. ._,.. _. � .._.�...iss � � FY2017 Actual FY2018 Estimated FY2019 Proposed [30] � � � • � ' � � � • � : � � • FY2019 Where the Monev Comes From - All Funds - Revenues OtherRevenues 8% Chargesfor � Intergovernmental Revenues ;;. Senrices 4� �p �� 3��a� �; Sales&Use Taxes � ��'�y �� 6% Appropriate Fund Balance �;,` - Q�.m � 12% Other Financing Source 12% Charges for Services $ 7,682,800 Ad Valorem Taxes $ 6,800,600 Other Financing Sources $ 3,036,100 Appropriate Fund Balance $ 2,959,500 Sales & Use Taxes $ 1,555,900 Intergovernmental Revenues $ 865,000 Other Revenues $ 2,097,750 Total Revenues: $ 24,997,650 Where the Mone,y Goes - All Funds - Expenditures OtherExpenditures 4%�,,.;. Transportatio Physical 6� Environment 33% General Government ''' - ,<<� ,r�3,' �� st.;,-.. 10% g i ,,.rf-:. Ptiblic$afety . Leisure Services ¢ ,;�296 i' 15% , ,.,.,. Physical Environment $ 8,216,250 Public Safety $ 8,038,600 Leisure Services $ 3,702,250 General Government $ 2,622,750 Transportation $ 1,381,500 Other Expenditures/Expenses $ 1,036,300 Total Expenditures: $ 24,997,650 [31] . � • � • � � � � � • � : � � • FY2019 Budget Summary - All Funds General Capital Capital Fund Improvement Projects REVENUES Ad Valorem Taxes 6,800,600 Sales and Use Taxes 1,555,900 Franchise Fees 460,000 Licenses and Permits 633,000 Intergo�nernmental Re�nues 865,000 Charges for Services 1,175,600 Miscellaneous Rev�nues 233,250 Intrago�nernmental Services 594,700 Unrestricted Inuestment Earnings 80,000 Other Financing Sources 3,000,000 TOTAL REVENUES $12,398,050 $0 $3,000,000 Transfers In Fund Balances/Reser�s/Net Assets $807,150 TOTAL REVENUES, TRANSFERS & BALANCES $13,205,200 $0 $3,000,000 EXPENDITURES General Go�ernment 2,622,750 Public Safety 8,038,600 Physical En�ironment Transportation 1,381,500 Leisure Services 702,250 3,000,000 Debt Sen�ice 449,100 Other Financing Uses 11,000 TOTAL EXPENDITURES $13,205,200 $0 $3,000,000 Transfers Out Fund Balances/Reser�s/Net Assets TOTAL APPROPRIATED EXPENDITURES TRANSFERS,RESERVES & BALANCES $13,205,200 $0 $3,000,000 [32] . � • � • � ' � � � • � : � � • FY2019 Budget Summary - All Funds Water Refuse & Stormwater Special Law Utility Recycling Utility Enforcement Total 6,800,600 1,555,900 460,000 633,000 865,000 5,629,200 484,000 394,000 7,682,800 26,800 260,050 594,700 60,000 2,OQO 8,000 150,000 36,100 3,036,100 $5,752,100 $486,000 $402,000 $0 $22,038,150 0 $2,095,750 $56,600 2,959,500 $7,847,850 $486,000 $458,600 $0 $24,997,650 2,622,750 8,038,600 7,277,250 480,400 458,600 8,216,250 1,381,500 3,702,250 539,600 988,700 31,000 42,000 $7,847,850 $480,400 $458,600 $0 $24,992,050 0 $5,600 5,600 $7,847,850 $486,000 $458,600 $0 $24,997,650 [33] , � • � • � � � � � • � : � � • FY2019 Proposed FY2019 Expenditure Anr nro�riations bv Department All Funds The Village has a total of twenty-three (23) funded departments in the Proposed Fiscal Year 2019 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 2019 department appropriations for both Governmental and Proprietary Funds and total full-time employees. Proposed Fiscal Year 2019 BudRet Governmental Proprietary Total Full Time Dept. DEPARTMENT BUDGETS Funds Funds Funds Employees 100 Village Council $58,800 $0 $58,800 0 110 Village Manager $471,700 $0 $471,700 2 111 Human Resources $391,000 $0 $391,000 2.25 120 Village Clerk $364,350 $0 $364,350 2.75 130 Finance $419,750 $0 $419,750 3.5 140 Legal $180,000 $0 $180,000 0 150 Community Development $172,950 $0 $172,950 0 160 General Government $354,300 $0 $354,300 0 161 I.T. $209,900 $0 $209,900 1.8 175 Police $3,417,900 $0 $3,417,900 25 180 Building $887,500 $0 $887,500 6 192 Fire $3,733,200 $0 $3,733,200 23 210 Public Works $1,381,500 $0 $1,381,500 9.1 231 Leisure Services $3,702,250 $0 $3,702,250 3 241 Water Administration $0 $1,231,550 $1,231,550 2.6 242 Water Production $0 $1,972,000 $1,972,000 9.8 243 Water Distribution $0 $918,300 $918,300 9.5 245 Refuse & Recycling $0 $486,000 $486,000 0 250 Storm Water $0 $225,600 $225,600 1.7 411 Renewal & Replacement $0 $2,455,400 $2,455,400 0 700 Debt Service $449,100 $539,600 $988,700 0 900 Interfund Transfers $0 $0 $0 0 950 Other Financing Sources & Uses $11,000 $964,000 $975,000 0 $16,205,200 $8,792,450 $24,997,650 102.0 [34] � � � • � � � � � • � : � � • FY2019 Proposed FY2019 Expenditure Appropriations bv Department All Funds Millions 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 Fire Leisure Services Police Renewal& Replacement Water Production Public Works Water Administration Debt Service Other Financing Sources&Uses Water Distribution Building Refuse&Recycling Village Manager Finance Human Resources Village Clerk General Government Storm Water I.T. Legal Community Development � Village Council �, [35] . � • , • � � � � � • � : � � � FY2019 This Page Intentionally Left Blank [36] � � � � � � � � � : � � FY2019 Proposed Fiscal Year 2019 Budget Summary - Governmental Funds [37] � • � • � � � � � • � : � � • FY2019 Proposed FYZ019 Bud�et - Governmental Funds Governmental Funds General Fund $13,205,200 Capital Improvement $0 Capital Projects $3,000,000 Special Law Enf. $p Cap. Proj. Fund 19� Gen. Fund • 1 : ' • • • - • ' • • . 1 1 1 81% Total Budget by Fund: Fiscal Years 2017-2019 � 18 � "�� .�< •° 16 - '` � 14 12 uCapital Projects 10 11 Capital Improvement 8 --- - !d General Government � 6 - - 4 _ ___ -- 2 . ' _ � -,.. . ...,....�..:.�.,.W.... , ._��.��............. .. .._�__._.._.s�� 0 FY2017 Actual FY2018 Estimated FY2019 Proposed [38] . � • � • � � � � � • � : � � - FY2019 Where the Monev Comes From - Governmental Funds - � Revenues _:�� -. . :;� :.�; �_ � � Ad Valorem axes Appropriate Fund Balance -4Z�° 5% -�t.*,.��`�;y'��:l�': Intergovernmental Revenues ��st 5% �_,> „�, h ,,R �: Char esforServices � r k ��'� g Sales&Use Taxes �� 10% Ad Valorem Taxes $ 6,800,600 Sales & Use Taxes $ 1,555,900 Charges for Services $ 1,175,600 Intergovernmental Revenues $ 865,000 Appropriate Fund Balance $ 807,150 Other Revenues $ 5,000,950 Total Revenues: $ 16,205,200 Where the Mone,y Goes - Governmental Funds - Expenditures Other Expenditures 4% -� Transfers Out �'� 6°/a Leisure Services 7% Transportation Public Safety 16% 5190 .;, yy F k�s : t i; Generai Government `�' �.._�s, ,y�:; 16% a�., i;: Public Safety $ 8,038,600 Leisure Services $ 3,702,250 General Government $ 2,622,750 Transportation $ 1,381,500 Debt Service $ 449,100 Other Expenditures/Expenses $ 11,000 Total Expenditures: $ 16,205,200 �39� , , . � . , � � � � • � : � � • FY2019 Proposed FY2019 Expenditure A�l�l'Opriations by Department Governmental Funds Governmental Full Time Dept. DEPARTMENT BUDGETS Funds Employees 100 Village Council $58,800 0 110 Village Manager $471,700 2 111 Human Resources $391,000 2.25 120 Village Clerk $364,350 2.75 130 Finance $419,750 3.5 140 Legal $180,000 0 150 Community Development $172,950 0 160 General Government $354,300 0 161 I.T. $209,900 1.8 175 Police $3,417,900 25 180 Building $887,500 6 192 Fire $3,733,200 23 210 Public Works $1,381,500 9.1 231 Leisure Services $3,702,250 3 700 Debt Service $449,100 0 950 Other Financing Sources & Uses $11,000 0 $16,205,200 78.4 Millions 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 Fire Leisure Services `� Police Public Works � Building '� Village Manager Debt Service , Finance � Human Resources Village Clerk , General Government � I,T, i Legal Community Development 'i Village Council � Other Financing Sources [40] . � • � • � ' � � � • � : � � • FY2019 Proposed Fiscal Year 2019 Budget Summary - Proprietary Funds [41] . � • � • � � � � � • � : � � • FY2019 Proposed FY2019 Budget - Proprietary Funds Proprietary Funds water Utilit Storm Water y $7,s47,8so Refuse& Utility Refuse & Recycling $486,000 Storm Water Utility $458,600 Recycling So� 6% %� . � • � . . . . . • • � � Water Utility 89% Total Budget by Fund: Fiscal Years 2017-2019 � 9 c o $ � __ 7 , / 6 � -- -r-.-_-- UStorm Water 5 o Refuse&Rec. 4 - Ed Water 3 / -- 2 - — 1 ; - � ___�_ _ . _:: ._. _ _. FY2017 Actual FY2018 Estimated FY2019 Proposed [42] • ' • � • � ' � � � • � : � � • FY2019 Where the Monev Comes From - Proprietary Funds - Revenues OtherRevenues� 2% Charges for Services 74% ,�",� Appropriate Fund �� :��, Balance 24% �� Charges for Services $ 6,507,200 Appropriate Fund Balance $ 2,152,350 OtherRevenues $ 132,900 Total Revenues: $ 8,792,450 Where the Money Goes - Proprietary Funds - Expenses Other Expenditures , — -�-� 0% _. �. � � Capital Operating:; 1% . . ;`, 409'u z l �- t.. ��„� I ,`� s.. 4�:`n Debt Service �"''"`'�� 6% Personnel 26% R�n&';Re '' ,y. p-,: ��;��, ; Operating Expenditures $ 3,520,900 Renewal & Replacement $ 2,396,300 Personnel Services 2,239,950 Debt Service $ 539,600 Ca pita I $ 59,100 Other Expenditures/Expenses $ 36,600 Total Expenses: $ 8,792,450 [43] � • � • � � � � � • � : � � • FY2019 Proposed FY2019 Expenditure Ap,_nropriations bv Department Proprietar,y Funds Proprietary Full Time Dept. DEPARTMENT BUDGETS Funds Employees 241 Water Administration $1,231,550 2.6 242 Water Production $1,972,000 9.8 243 Water Distribution $918,300 9.5 245 Refuse & Recycling $486,000 0 250 Storm Water $225,600 1.7 411 Renewal & Replacement $2,455,400 0 700 Debt Service $539,600 0 950 Other Financing Sources & Uses $964,000 0 $8,792,450 23.6 Millions 0.0 0.5 1.0 1.5 2.0 2.5 Renewal& Replacement � � Water Production Water Administration I ather Sources& Uses � � ` Water Distribution ' Debt Service Refuse&Recycling i Stormwater [44] . � • � • � � � � � • � : � � • FY2019 Proposed Fiscal Year 2019 Budget Detail - Governmental Funds [45] � • � • � � � � � • � : � � • FY2019 Mayor and Council 345 Tequesta Drive Tequesta, FL 33469 Abby Brennan, Mayor 561-339-0740 abrennan@tequesta.or� Tom Paterno, Vice Mayor 561-748-4222 tpaterno@tequesta.or� Vince Arena, Council Member 561-310-6444 varena@tequesta.or� Laurie Brandon, Council Member Ibrandon@tequesta.or� Kristi Johnson, Council Member kiohnson @tequesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - 1 . 1 1 � . � • This increase is the result of Ordinance 2-15, effective October 1, 2015, which increases the amount of the monthly fees that the Village Council receives each year. [46J . � • � • � � � � � • � : � � • FY2019 . � � , • � 11 . 1 � 11 . • • � . • FY 2017 FY 2018 FY 2018 FY 2018 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel - - - - N/A Operatin� 47,918 58,050 56,916 58,800 1.29% Bud�et Cost Savin�s - - - - N/A Capital - - - - N/A Total Expenditures: 47,918 58,050 56,916 58,800 1.29% Revenues and Expenditures by Fiscal Year �o,000 60,000 — _ __ _ _.__ _ 50,000 - — uPersonnel Expenditures 40,000 — _- oOperating Expenditures 30,000 �Capital Expenditures 20,000 �4�Revenues 10,000 � - 0 FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [47] � • � • � � � � � • � : � � • FY2019 Village Manager 345 Tequesta Drive Tequesta, FL 33469 561-768-0465 Michael R. Couzzo,Jr., Village Manager mcouzzo@tequesta.or� � 1 FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 1.50 1.50 2.00 Part Time - - - Total Employees: 1.50 1.50 2.00 1 1 1 � . ' Personnel: Prior to FY2019 the Village Manager also served as the Village's Utility Director. As a result, his salary was split SO%/50% between the General Fund #001 and the Water Utility Fund #401. Beginning in FY2019 the Village Manager will no longer serve as the Utility Director and his/her salary will no longer be split 50%/50% between the two funds. The General Fund #001 will pay 100%of his/her salary going forward. Operatin�: This department incurred non-recurring expenditures in FY2018 associated with an interim Village Manager position and the recruitment of a new Village Manager. [48] , � • , • � � � � � • � : � � • FY2019 . � � . . . � 11 1 � 1 . • . . • , � FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel 223,663 240,400 238,492 463,750 92.91% Operatin� 3,450 9,750 9,252 7,950 -18.46% Bud�et Cost Savin�s - - - - N/A Capital - - 1,202 - N/A Total Expenditures: 227,113 250,150 248,946 471,700 88.57% Revenues and Expenditures by Fiscal Year soo,000 — 450,000 400,000 350,000 -- 300,000 uPersonnel Expenditures 250,000 o0perating Expenditures Z00,000 C�A Capital Expenditures 150,000 — .��Revenues 100,000 — 50,000 0 — FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [49] , � • , • � � � � � • � : � � • FY2019 Human Resources 345 Tequesta Drive Tequesta, FL 33469 561-768-0415 Merlene Reid, Human Resources Director mreid@teauesta.org � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 2.00 2.25 2.25 Part Time - - Total Employees: 2.00 2.25 2.25 � . . � � � . . � . Personnel: This increase is primarily due to increases in existing employee salaries and changes in employee health insurance coverage. Operating: This department is requesting additional funding for contractual services, employee education reimbursements and employee recognition programs. Note:The September 2018 Regular Council Meeting Agenda includes Resolution #32-18 which, if approved, will increase this department's Fiscal Year 2018 Amended Budget to $352,841.00. This is not reflected in the numbers presented on the following page. [50] . � • � • � ' � � � • � : � � • FY2019 , , � , • � 11 . 1 � . ' • � , • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel 209,616 237,200 263,663 310,800 31.03% Operatin� 51,828 63,100 72,829 80,200 27.10% Bud�et Cost Savin�s - - - - N/A Capital 1,573 15,000 - - -100.00% Total Expenditures: 263,017 315,300 336,492 391,000 24.01% Revenues and Expenditures by Fiscal Year 450,000 400,000 350,000 300,000 u Personnel Expenditures 250,000 - -- 1��Operating Expenditures 200,000 -- t�lCapital Expenditures 150,000 ---- -- �I�Revenues 100,000 -- — 50,000 — - _— _ _ 0 -- FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [51] . � � � • � � � � � • � : � � • FY2019 Village Clerk 345 Tequesta Drive Tequesta, FL 33469 561-768-0443 Lori McWilliams, Village Clerk Imcwilliams@tequesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 2.00 2.75 2.75 Part Time 1.00 - - Total Employees: 3.00 2.75 2.75 � . . � � • . ' Personnel: This increase is primarily due to increases in existing employee salaries. Capital:See proposed capital section beginning on page 91 for a detailed listing of FY2019 capital purchases. [52] , , . , . , � � � � • � : � � • FY2019 , � � , . � 11 1 • � 1 • . . . , • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel 225,230 249,700 248,641 265,950 6.51% Operatin� 36,615 72,150 71,399 72,400 0.35% Bud�et Cost Savin�s - - - - N/A Capital - - - 26,000 N/A Total Expenditures: 261,845 321,850 320,040 364,350 13.20% Revenues and Expenditures by Fiscal Year 400,000 -- — 350,000 300,000 — �JPersonnel Expenditures 250,000 -— oOperating Expenditures 200,000 - t�fCapital Expenditures 150,000 -- - �i1�Revenues 100,000 -- — — 50,000 -- - -- 0 -- — FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [53] , � • � - � � � � � • � : � � • FY2019 Finance 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 Christopher Quirk, CPA, Finance Director cquirk@tequesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 3.50 3.50 3.50 Part Time - - - Total Employees: 3.50 3.50 3.50 � . . 1 1 � � Personnel: This increase is primarily due to employee salary increases and projected increases in compensated absences. [54] , � • , • � � � � � • � : � � • FY2019 , � � , • � 11 . 1 • � 1 . , • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel 332,089 344,850 336,678 359,750 4.32% Operatin� 70,233 59,700 57,416 60,000 0.50% Bud�et Cost Savin�s - - - - N/A Capital 1,685 15,000 - - -100.00% Total Expenditures: 404,007 419,550 394,094 419,750 0.05% Revenues and Expenditures by Fiscal Year 450,000 400,000 350,000 300,000 uPersonnel Expenditures 250,000 G10perating Expenditures 200,000 - e�lCapital Expenditures 150,000 - - 100,000 — ---- ____ �MI�Revenues 50,000 -- - 0 FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [55] � • , • , � � � � • � : � � • FY2019 Legal 345 Tequesta Drive Tequesta, FL 33469 Davis &Ashton P.A. Keith Davis, Esq. kdavis@tequesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - 1 . . 1 1 � . • • Operatin�: Legal expenditures are expected to decrease in FY2019 because of a decrease in attorney hourly rates and a cap placed on legal fees in the General Fund #001. Note: The September 2018 Regular Council Meeting Agenda includes Resolution #31-18 which, if approved, will increase this department's Fiscal Year 2018 Amended Budget to $210,000.00. This is not reflected in the numbers presented on the following page. [56] , � • , • � � � � � • � : � � • FY2019 , , � , • � II . 1 • � � 1 � . . • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel - - - - N/A Operating 256,490 160,000 210,000 180,000 12.50% Bud�et Cost Savin�s - - - - N/A Capital - - - - N/A Total Expenditures: 256,490 160,000 210,000 180,000 12.50% Revenues and Expenditures by Fiscal Year 300,000 250,000 200,000 _ ----- ---- uPersonnel Expenditures 150,000 - — o0perating Expenditures �.�fCapital Expenditures 100,000 �I�Revenues 50,000 - - - i - _ 4•:. : s ,.:,. - � ' .�;_ 0 — _ . • FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [57] . � . , . , � � � � • � : � � • FY2019 Community Development 345 Tequesta Drive Tequesta, FL 33469 561-768-0457 NZ Consultants Nilsa Zacarias nzacarias@teauesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - � . . � � � . . � Land development revenues continue to surpass original projections due to several large projects in Fiscal Years 2017 and 2018; however, this trend is expected to decrease over the next two fiscal years based on the completion of these large projects. [5s] , � • , • � � � � � • � : � � • FY2019 , , � , • � 11 . / � 1 � � • ' � . , � FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 92,028 95,000 95,000 60,000 -36.84% APPROPRIATIONS: Personnel - - - - N/A Operatin� 230,039 241,150 241,102 172,950 -28.28% Budget Cost Savin�s - - - - N/A Capital - - - - N/A Total Expenditures: 230,039 241,150 241,102 172,950 -28.28% Revenues and Expenditures by Fiscal Year 300,000 250,000 _____ _ ___ __ 200,000 __ � _ _----------. . U Personnel Expenditures 150,000 , — o Operating Expenditures �ICapital Expenditures 100,000 '' a � �MI�Revenues 50,000 - - � .�� i 1� � - "'' - fY 2017 Actual FY 2018 Estimated FY 2019 Proposed [s9� � • , • � � � � � • � : � � • FY2019 General Government 345 Tequesta Drive Tequesta, FL 33469 561-768-0465 Michael R. Couzzo,Jr., Village Manager mcouzzo@tequesta.or� 1 1 FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 0.80 - - Part Time 1.00 - - Total Employees: 1.80 - - � . . � � � . . � . Personnel: Personnel expenditures for I.T. were moved from Dept. 160 (General Government) to Dept. 161 (I.T.) in FY2018. Operating: This increase is primarily due to projected increases in auto, liability and property insurances and an increase in special events funding. Capital;See proposed capital section beginning on page 91 for a detailed listing of FY2019 capital purchases. [60] . � • � • � � � � � • � : � � • FY2019 , � � , . . � 11 1 � � 1 � . � . . . • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel 145,224 200 - - -100.00% Operatin� 271,648 278,087 275,895 287,900 3.53% Bud�et Cost Savin�s - - - - N/A Capital 49,868 28,207 23,907 66,400 135.40% Total Expenditures: 466,740 306,494 299,802 354,300 15.60% Revenues and Expenditures by Fiscal Year 500,000 450,000 400,000 ---- 350,000 -- - - - 300,000 —-- --- ----- U Personnel Expenditures 250,000 - - C10perating Expenditures 200,000 - - t�Capital Expenditures 150,000 - ��Revenues 100,000 . — -- - 50,000 -- - ,,,�', -- 0 -- - ' fY 2017 Actual FY 2018 Estimated FY 2019 Proposed [61] , � • � • � � � � � • � : � � • FY2019 I.T. 357 Tequesta Drive Tequesta, FL 33469 561-768-0554 Brad Gomberg, Information Technology Manager b�omber�@teauesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time - 1.80 1.80 Part Time - - - Total Employees: - 1.80 1.80 � . . � � � . , . Personnel:This increase is primarily due to increases in existing employee salaries. Operating: This department is requesting additional funding for employee education reimbursements. L621 . � • � • � � � � � • � : � � • FY2019 , , � , . . , 11 1 • � . , • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actua) Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel - 184,900 182,741 195,900 5.95% Operatin� - 10,200 10,090 14,000 37.25% Bud�et Cost Savin�s - - - - N/A Capital - - - - N/A Total Expenditures: - 195,100 192,831 209,900 7.59% Revenues and Expenditures by Fiscal Year 250,000 200,000 150,000 uPersonnel Expenditures �/Operating Expenditures 100,000 --- ---- t�Capital Expenditures �I�Revenues 50,000 -- - — 0 FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [63] . � • � • � � � � � • � : � � • FY2019 Police 357 Tequesta Drive Tequesta, FL 33469 561-768-0522 Gustavo Medina Chief of Police �medina@teauesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed F/T Certified Police Officers 20 FT/ 1 PT 20 FT 20 FT Communications Officers 4 FT/3 PT 4 FT/3 PT 4 FT/ 3 PT Civilian Positions 1 FT/ 2.5 PT 1 FT/ 1.5 PT 1 FT/ 1.5 PT Total Employees: 31.50 29.50 29.50 � . . 1 1 � . ' Revenues:This decrease is primarily due to a decrease in Palm Beach County manatee protection funding.The amount that is available from the County each year varies. Personnel:This increase is primarily due to increases in existing employee salaries, health insurance premiums and defined benefit pension contributions. �peratin�: This department is requesting additional funding for employee education reimbursements, employee training costs and computer system maintenance. Capital: See proposed capital section beginning on page 91 for a detailed listing of FY2019 capital purchases. [64] . � • � • � � � � � • � : � � • FY2019 . � � , . . � 11 1 � ' � • . • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 48,059 40,956 74,755 22,600 -44.82% APPROPRIATIONS: Personnel 2,537,718 2,600,023 2,562,282 2,865,800 10.22% Operatin� 439,937 462,502 463,950 503,300 8.82% Bud�et Cost Savin�s - - - - N/A Capital 21,995 235,803 235,803 48,800 -79.30% Total Expenditures: 2,999,650 3,298,328 3,262,035 3,417,900 3.63% Revenues and Expenditures by Fiscal Year 4,000,000 3,500,000 3,000,000 2,500,000 u Personnel Expenditures 2,000,000 o0perating Expenditures 1,500,000 l�Capital Expenditures 1,000,000 �h�Revenues 500,000 ,..__: .._ . .. . 0 FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [�S] . � � � • � � � � � • � : � � • FY2019 Building 345 Tequesta Drive Tequesta, FL 33469 561-768-0511 Jose Rodriguez, Building Director jrodri�uez@tequesta.or� � 1 FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 4.00 5.00 6.00 Part Time 1.00 Total Employees: 5.00 5.00 6.00 � � � � . . � . Revenues: Building permit revenues continue to surpass original projections due to several large projects in Fiscal Years 2017 and 2018; however, this trend is expected to decrease over the next two fiscal years based on the completion of these large projects. Personnel: This increase is primarily due to increases in existing employee salaries and the addition of new positions. Operatin�: This department is requesting increases in multiple, operating accounts. Note:The September 2018 Regular Council Meeting Agenda includes Resolution #33-18 which, if approved, will increase this department's Fiscal Year 2018 Amended Budget as follows: Revenues-$706,450.00 Expenditures- $618,880.00 This is not reflected in the numbers presented on the following page. Capital:See proposed capital section beginning on page 91 for a detailed listing of FY2019 capital purchases. [66] . � • � • � ' � � � • � : � � • FY2019 , � � , • � 11 . 1 • � : 1 : � • FY 2017 FY 2018 FY 2018 FY 2019 Difference PriorYear Amended Estimated Proposed Budgetto REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 664,690 546,000 723,894 643,000 17.77% APPROPRIATIONS: Personnel 359,907 358,100 448,923 606,050 69.24% Operatin� 140,671 95,296 161,498 98,350 3.20% Budget Cost Savin�s - - - - N/A Capital 95,104 5,034 14,778 183,100 3537.27% Total Expenditures: 595,682 458,430 625,199 887,500 93.60% Revenues and Expenditures by Fiscal Year 1,000,000 - 900,000 800,000 � 700,000 600,000 u Personnel Expenditures 500,000 oOperating Expenditures 400,000 �Capital Expenditures 300,000 " �h�Revenues 200,000 — 100,000 _ 0 � ---_ __-�__._.___.._..� FY 2017 Actual FY 2018 Estimated FY Z019 Proposed [67l . � • � • � � � � � • � : � � • FY2019 Fire 357 Tequesta Orive Tequesta, FL 33469 561-768-0556 loel Medina, Fire Chief jmedina@tequesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed F/T Certified Firefi�hters 19.00 19.00 21.00 Interim Firefi�hters 3.00 3.00 1.00 Non-Firefi�hter Positions 2 FT/ 2.5 PT 2 FT/ 2.5 PT 2 FT/ 2.5 PT Total Employees: 26.50 26.50 26.50 1 . . 1 1 ' . . � • Revenues: The Fire Department received a $22,000.00 grant and $70,000.00 in vehicle repair and maintenance services in FY2018 that are not in the FY2019 Budget. It is also projecting decreases in fire plan review fees and EMS transportation fees in FY2019. Personnel: This department is requesting to change two interim fire fighter positions into full time fire fighter positions. Also, defined benefit contributions rates increased from 12.09% in FY2018 to 21.15% in FY2019. Operatin�: This decrease is primarily due to the recording of vehicle repair and maintenance services that the Village receives from Palm Beach County Fire Rescue annually and bad debt expenditures that were recorded in FY2018. Ca ital: See proposed capital section beginning on page 91 for a detailed listing of FY2019 capital purchases. [68] . � • � • � � � � � • � : � � • FY2019 , � � , . . � 11 1 � ' , • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 1,110,852 1,155,942 1,174,190 1,024,300 -11.39% APPROPRIATIONS: Personnel 2,760,444 2,852,875 2,879,271 3,158,800 10.72% Operatin� 397,116 527,007 519,345 413,200 -21.59% Bud�et Cost Savin�s - - - - N/A Ca itai 67,269 107,915 105,354 161,200 49.38% Total Expenditures: 3,224,829 3,487,797 3,503,970 3,733,200 7.04% Revenues and Expenditures by Fiscal Year 4,000,000 — — 3,500,000 3,000,000 2,500,000 u Personnel Expenditures 2,000,000 1�Operating Expenditures 1,500,000 �!Capital Expenditures 1,000,000 -- --- �I�M�Revenues 500,000 - — 0 �'� FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [69] . � • � • � � � � � • � : � � • FY2019 Public Works 136 Bridge Road Tequesta, FL 33469 561-768-0484 Douglas Chambers, Public Works Director dchambers@tequesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 8.10 9.10 9.10 Part Time - - - Total Employees: 8.10 9.10 9.10 � . . � � � . . � . Personnel:This increase is primarily due to increases in existing employee salaries and changes in employee health insurance coverage. Operatin�: The Village was required to fund $179,500.00 of FEC track maintenance in FY2018 that is not included in the FY2019 Proposed Budget. Capital: See proposed capital section beginning on page 91 for a detailed listing of FY2019 capital purchases. [�o� , � • , • � � � � � • � : � � • FY2019 , � , , • � 11 . 1 • � 1 ' � � , � FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - N/A APPROPRIATIONS: Personnel 491,370 551,050 538,986 596,800 8.30°/a Operatin� 815,066 905,496 908,339 749,700 -17.21% Bud�et Cost Savin�s - - - - N/A Capital 76,482 218,158 162,575 35,000 -83.96% Total Expenditures: 1,382,918 1,674,704 1,609,900 1,381,500 -17.51% Revenues and Expenditures by Fiscal Year s,800,000 — 1,600,000 1,400,000 1,200,000 u Personnel Expenditures 1,000,000 �Operating Expenditures 800,000 — �Capital Expenditures 600,000 �.I�Revenues 400,000 - ,.�: _ _ 200,000 -,- ,,-�_: .. ,� 0 FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [71] . � • � • � � � � � • � : � � • FY2019 Leisure Services 399 Seabrook Road Tequesta, FL 33469 561-768-0473 Greg Corbitt, Director of Parks and Recreation �corbitt@tequesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 3.00 3.00 3.00 Part Time 4.00 4.00 4.00 Seas ona I 10.00 10.00 10.00 Total Employees: 17.00 17.00 17.00 � . . 1 � � . . � . Revenues: Participation in recreation programs continues to increase. Personnel:This increase is primarily due to increases in existing employee salaries and additional funding for summer camp counselors. Operatin�: This department has reduced expenditures for special events and station 11. Capital:See proposed capital section beginning on page 91 for a detailed listing of FY2019 capital purchases. �721 . � • � • � ' � � � • � : � � • FY2019 , , � , • � 11 . � . � . . . , • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: 87,094 70,000 80,914 75,350 7.64% APPROPRIATIONS: Personnel 360,266 394,013 392,411 422,850 7.32% Operatin� 269,499 276,000 263,791 267,500 -3.08% B_udget Cost Savin�s - - - - N/A Capital 32,250 105,929 96,643 11,900 -88.77% Total Expenditures: 662,015 775,942 752,845 702,250 -9.50% Revenues and Expenditures by Fiscal Year aoo,000 �oo,000 600,000 � 500,000 u Personnel Expenditures 400,000 u Operating Expenditures 300,000 '` ' ' �3Capital Expenditures � �MI�Revenues 200,000 _ _ —_ — - 100,000 : � . _ _, , _ ., -- •� -i.,r..t:.�- - . .� , � --��_s ... .._. - ---- . . -..... �:�.- -� - --- -.'-'.�-_�..<,,,_'-.� -- FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [73l . � • � • � � � � � • � : � � • FY2019 Debt Service 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 Christopher Quirk, CPA, Finance Director cquirk@tequesta.or� . � . • . . � � � � � � • � 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: S Years Expires: May 2018 Expires:January 2020 [74] • � • � • � ' � � � • � : � � • FY2019 . � � , . � 11 1 • i 11 1 • � , • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Total Revenues: - - - - 0.00% APPROPRIATIONS: Principle 440,677 429,800 429,625 389,700 -9.33% Interest 92,164 75,300 75,065 59,400 -21.12% - - - - 0.00% - - - - 0.00% Total Expenditures: 532,841 505,100 504,690 449,100 -11.09% Expenditures by Fiscal Year 600,000 500,000 400,000 -- — -- 300,000 �Interest Ed Principle 200,000 — ---- 3,. . ,, . , _ 100,000 . � _ _- 0 .,. :: �.:.:.._. ;,, FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [75] . � • � • � ' � � � • � : � � • FY2019 Capital Improvement - 345 Tequesta Drive Fund #301 Tequesta, FL 33469 561-768-0465 Michael R. Couzzo,Jr., Village Manager mcouzzo@teauesta.or� � . . � � � . . � . The Village is not budgeting in this fund in Fiscal Year 2019. [76] . � • � • � ' � � � • � : � � • FY2019 , � � , . i . � � � • 1 . • FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Actual Budget Budget (%) Tota) Revenues: 106,000 540,100 540,100 - -100.00% EXPENDITURES: Roadway Impr/Repairs 48,000 320,000 318,350 - -100.00% Pathway Improvements - 250,000 228,276 - -100.00% US1 Prolect 108,083 20,000 20,000 - -100.00% Total Expenditures: 156,083 590,000 566,626 - -100.00% *When expendrtures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and when revenues exceed expenditures in a fisca!year,fund balance increases. Revenues and Expenditures by Fiscal Year 600,000 - 500,000 -- 400,000 - - — u US1 Project u Pathways 300,000 — —�� - - t�d Roads 200,000 -- -- — �I�Revenues 100,000 --- 0 -- — FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [��l . � • � � � � � � � • � : � � • FY2019 Capital Projects - 345 Tequesta Drive Fund #303 Tequesta, FL 33469 561-768-0465 Michael R. Couzzo,Jr., Village Manager mcouzzo@teq uesta.or� 1 . 1 1 ' ' ' The Village is budgeting for the construction of a new recreation center/gymnasium in Fiscal Year 2019. �78� . � • � • , ' � � � • � : � � • FY2019 , � � , . � . ' � � 1 , FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: - 200,000 200,000 3,000,000 1400.00% APPROPRIATIONS: Operatin� - - - - 0.00% Capital - 200,000 200,000 3,000,000 1400.00% Transfers Out - - - - 0.00% Allocate to Fund Balance - - - - 0.00% Total Expenditures: - 200,000 200,000 3,000,000 1400.00% *When expenditures exceed revenues in a fiscal year, Fund ealance is used to fund the deficit and when revenues exceed expenditures in a fisca!year,fund balance increases. Revenues and Expenditures by Fiscal Year 3,500,000 --- 3,000,000 ------ -- -- _- 2,500,000 -- u0perating Z,000,000 — -- ------- _, ,, , — uCapital 1,500,000 ---- ------ — �lTransfers Out 1,000,000 �MI�Revenues 500,000 -- 0 -- FY 2017 Actuai FY 2018 Estimated FY 2019 Proposed [79] . � • � • � ' � � � • � : � � • FY2019 Special Law Enforcement - 357Tequesta Drive Fund #605 Tequesta, FL 33469 561-768-0522 Christopher Elg, Acting Chief of Police �cgrew@tequesta.or� � . . 1 1 � . . � The Village is not budgeting in this fund in Fiscal Year 2019. [80] . � • � • � ' � � � • � : � � • FY2019 , , � , � • . . � • . � , . FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%a) Total Revenues: - - - - N/A APPROPRIATIONS: Operatin� 2,173 - - - N/A Capital 10,000 228,345 227,468 - -100.00% Transfers Out - - - - N/A Allocate to Fund Balance - - - - N/A Total Expenditures: 12,173 228,345 227,468 - -100.00% *When expenditures exceed revenues in a fiscal year, Fund Balance is used to fund the deficit and when revenues exceed expendrtures in a fisca(year,fund balance increases. Revenues and Expenditures by Fiscal Year zso,000 zoo,000 ---- u Operating 150,000 �1 Capital 100,000 l�Allocate to Fund Balance ��Revenues 50,000 --- 0 FY 2017 Actual fY 2018 Estimated FY 2019 Proposed [81] . � • � � � � � � � • � : � � • FY2019 This Page Intentionally Left Blank �821 . � • � • � ' � � � • � : � � • FY2019 Proposed Fiscal Year 2019 Budget Detail - Proprietary Funds [83] . � • � • � � � � � • � : � � • FY2019 Water Utilities 345 Tequesta Drive Tequesta, FL 33469 561-768-0465 Michael R. Couzzo,Jr., Utility Director mcouzzo@tequesta.or� � 1 FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 20.40 21.40 21.90 Part Time - - - Total Employees: 20.40 21.40 21.90 i . � � � , , . Personnel: This budget includes the addition of half of a full time position. It also includes increases in existing employee salaries and increases in health insurance premiums. Renewal & Replacement: The Village completed a large water main project in FY2018. In addition, water plant renovations at the water plant that were originally budgeted for in FY2018 have been pushed back to FY2019. Capital: See proposed capital section beginning on page 91 for a detailed listing of FY2019 capital purchases. Debt Service:This decrease is due to the amortization of charges on refunded bonds. Two entries were recorded in FY2018. Other: This increase is primarily due the Budgeted Depreciation. *Budgeted depreciation is calculated as follows: Depreciation -Principle-Capital=Budgeted Depreciation [84] . � • � • � ' � � � • � : � � • FY2019 , � � , . • � • � � , . FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 5,544,099 5,376,100 5,606,025 5,752,100 6.99% APPROPRIATIONS: Personnel 1,829,105 1,991,751 1,826,423 2,118,950 6.39% Operatin� 1,726,421 1,983,583 1,986,072 2,002,900 0.97% Renewal & Replacement 464,562 2,337,285 393,701 �,271,300 -2.82% Capital 969,464 165,281 164,838 59,100 -64.24% Debt Service 514,737 573,234 560,834 539,600 -5.87% Other 851,777 396,400 396,400 856,000 115.94% Total Expenditures: 6,356,066 7,447,534 5,328,268 7,847,850 5.38% *When expenditures exceed revenues in a fiscal year, Fund ealance is used to fund the deficit and when revenues exceed expenditures in a fiscal year,fund balance increases. Revenues and Expenditures by Fiscal Year 9,000,000 8,000,000 �--:.,�..�Personnel 7,000,000 o Operating Expenditures 6,000,000 -- ` 5,000,000 _. o Ren&Rep ` uCapital Expenditures 4,000,000 - -- - ' : o Debt Service 3,000,000 ---- ': — �10ther 2,000,000 — -- �iM�Revenues 1,000,000 - :� 0 FY 2017 Actual FY 2018 Estimated FY 2019 Proposed [85] . � • � • � � � � � • � : � � • FY2019 Refuse & Recycling 345 Tequesta Drive Tequesta, FL 33469 561-768-0424 Christopher Quirk, CPA, Finance Director cquirk@tequesta,or� 1 1 FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time - - - Part Time - - - Total Employees: - - - � . . � � � . � - The Village's current refuse and recycling rate of$157.70 will remain unchanged for FY2019. The number of units projected to receive refuse and recycling services in FY2019 is 3,197.This remains unchanged from FY2018. The Village has budgeted for a 3.80% decrease in refuse and recycling expenses for FY2019. The collection rate for FY2019 remains unchanged at 96%, assuming that all residents will take advantage of the early payment discount. [86] • � • � • � ' � � � • � : � � • FY2019 , , � , , � . � . , � , , FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 493,939 484,000 486,749 486,000 0.41% APPROPRIATIONS: Personnel - - - - N/A Operatin� 479,278 499,400 479,490 480,400 -3.80% Bud�et Cost Savin�s - - - - N/A Ca ita I - - - - N/A Total Expenditures: 479,278 499,400 479,490 480,400 -3.80% *When expenditures exceed revenues in a fiscal year, Fund ealance is used to fund the deficit and when revenues exceed expenditures in a fiscal year,fund balance increases. Revenues and Expenditures by Fiscal Year 600,000 500,000 ----- --.___. � -- --- 400,000 - -- __1 Personnel 300,000 t�Operating t�f Capital 200,000 - - - - ��Revenues ,.� 100,000 -__ . . ;_ � � ' � ;;�; , ,.`: O _ .�`� "__. �,:t�" t i1.__ FY 2017 Actual 1 Y 2018 Estimated FY 2019 Proposed �871 � • � • � � � � � • � : � � • FY2019 Storm Water Utilities 136 Bridge Road Tequesta, FL 33469 561-768-0493 Sam Heady Deputy Utilities Director sheadv@teQuesta.or� � � FY 2017 FY 2018 FY 2019 Number of Employees: Actual Estimated Proposed Full Time 1.70 1.70 1.70 Part Time - - - Total Employees: 1.70 1.70 1.70 � . . � � � . . � . Revenues: Storm water utility fees were increased by 5% in FY2019. The collection rate remains unchanged at 96%, assuming that all residents will take advantage of the early payment discount. Personnel:This increase is primarily due to increases in existing employees' salaries and an increase in health insurance premiums. Operatin�:The FY2018 budget included the cost of rate study that is not included in the FY2019 budget. Capital: See proposed capital section beginning on page 91 for a detailed listing of FY2019 capital purchases. Renewal & Replacement: The Village completed several large drainage projects in FY2018. Debt Service:The FY2018 budget included debt service payments for a new backhoe that was not purchased. Other: Other includes transfers out and budgeted depreciation. *Budgeted depreciation is calculated as foNows: Depreciation -Principle - Capital= Budgeted Depreciation �88� ' • � • � ' � � � • , : � � • FY2019 , , � , � . • i • � 1 , � FY 2017 FY 2018 FY 2018 FY 2019 Difference Prior Year Amended Estimated Proposed Budget to REVENUES: Actual Budget Budget Budget Budget (%) Total Revenues: 342,001 375,300 381,868 402,000 7.11% APPROPRIATIONS: Personnel 109,047 113,650 112,273 121,000 6.47% Operatin� 80,468 157,865 99,174 104,600 -33.74% Ca ital 12,863 55,000 1,247 - -100.00% Renewal & Replacement 42,197 472,019 386,441 125,000 -73.52% Debt Service - 12,400 - - -100.00% Other 107,047 115,000 115,000 108,000 -6.09% Total Expenditures: 351,622 925,934 714,135 458,600 -50.47% *When expenditures exceed revenues in a jiscal year, Fund ealance is used to fund the defrcit and when revenues exceed expenditures rn a fiscal year,fund balance increases. Revenues and Expenditures by Fiscal Year aoo,000 �oo,000 � u Personnel 600,000 oOperating Expenditures 500,000 i GrCapital Expenditures 400,000 -----� - uJ Ren&Rep 300,000 -- ---- -- o Debt Service 200,000 --- d�1 Other 100,000 "` - � � �MM�Revenues 0 FY 2017 Actual FY 2018 Estimated FY 2019 Proposed �89� . � • � • � � � � � • � : � � • FY2019 This Page Intentionally Left Blank [90] • � • � • � ' � � � - � : � � • FY2019 Proposed Fiscal Year 2019 Capital [91] . � � � • � � � � � • � : � � • FY2019 Capital Requests Fiscal Year 2019 Fund: 001 -General Fund - Capital $ 532,400 Dept: 120 Village Clerk � 664.601 Computer Equipment Avante Laserfiche Upgrade $ 26,000 Dept. 160 General Government � 664.600 Machinery & Equipment Condensrng Unit lor Village Hall $ 15,000 664.601 Computer Equipment vMwere Hosts (2) $ 4,300 Firewall/Switch Replacement $ 12,100 664.607 Equipment -Tech Council Chambers AV System $ 35,000 (Tota!Cost=$100,000: 50% Water, 35% Gen Gov& 15% of Build) Dept. 175 Police 664.601 Computer Equipment vNMare Hosts(2) $ 6,500 Fire�al!/Switch Replacement $ »�3� Rep/acing VCS with Kronos $ 25,000 Dept: 180 Building � 664.600 Machinery & Equipment Generator $ 150,000 664.601 Computer Equipment Firewall/Switch Replacement $ 3.100 Electronic Burlding lnspection Table $ 15,000 664.607 Equipment -Tech Council Chambers AV System $ 15,000 (Tota!Cost=$100,000.� 50% Wafer, 35% Gen Gov& 15% of 8uild) Dept: 192 Fire � 664.600 Machinery & Equipment No-Smoke Diesel Filter $ 50,000 664.601 Computer Equipment vMware Hosts (2) $ 3,100 FirerralUSwitch Replacement � 8,1� Electronic Fire lnspeciion Table $ 15,000 Replacing VCS with Kronos $ 25,000 664.602 Vehicles Vehicles (2) $ 60,000 [92] . � • � • � ' � � � • � : � � • FY2019 Capital Requests Fiscal Year 2019 Fund: 001 - General Fund - Capital (Continued) Dept: 210 Public Works 664.602 Vehicles F-150(1) $ 34,000 664.601 Computer Equipment Firewell/Swltch Replacement $ 1,000 Dept: 231 Recreation 664.601 Computer Equipment Fireviell/Switch Replacement $ 1,900 � 664.600 Machinery & Equipment RTU Replacement Unit $ 10,000 Fund: 301 - Capital Improvement Fund - Capital $ 3,000,000 Dept: 231 Recreation Center � 662.600 Buildings Rec Center $ 3,000,000 Fund: 401 -Water Fund - Capital $ 59,100 Dept: 411 Renewal & Replacement � 664.601 Computer Equipment vM�re Hosts $ 2,300 FirewaU/Switch Replacement $ 6,800 664.607 Equipment Tech Counci!Chambers AV System $ 50,000 (Total Cost=$100,000: 50% Water, 35% Gen Gov& 15% of Build) [93] . � � � • � � � � � • � : � � • FY2019 This Page Intentionally Left Blank [94] . � • � • � � � � � • � : � � • FY2019 Glossary [95] . � • � • � � � � � • � : � � • FY2019 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 15T and 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. � BA515 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. [96] . � • � • � ' � � � • � : � � • FYZ019 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 capita) 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. [97] � • � • � � � � � • � : � � � FY2019 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 15�and ends on September 30cn 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. [9s] . � • � • � � � � � • , : � � • FY2019 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. [99] , • • � • � � � � � • � : � � • FY2019 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 151, 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. [100] , � • � • � � � � � • � : � � � FY2019 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 similar�y 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. [io1] . � • � • � � � � � • � : � � • FY2019 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 prvperties in a defined area. It i5 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. [102] . � • , • � � � � � • � : � � • FY2019 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. [103] Ta T ree 1 OS/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ ESTIMATED REVENUES Dept 000-GENERAL Revenue 001-000-311.000 Ad Valorem Taxes-Current 6,415,100 6,415,100 6,800,600 6.01 385,500 001-000-311.100 Ad Valorem Taxes-Del 30,000 30,000 0 (100.00) (30,000) ---------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 6,445,100 6,445,100 6,800,600 5.52 355,500 --------------------------------------------------------------------------------------------------------------------------------------------------------------------- GENERAL PROPERTY TAXES 6,445,100 6,445,100 6,800,600 5.52 355,500 Revenue 001-000-312.510 Fire Insurance Prem Tax 155,000 155,000 155,000 0.00 0 001-000-312.610 Local Disc.Infrastructure Su 378,000 378,000 439,900 1638 61,900 001-000-314.100 Utility Tax-Electricity 528,000 528,000 528,000 0.00 0 001-000-314.400 Utility Tax-Natural Gas 1,600 1,600 0 (100.00) (1,600) 001-000-314.800 Utility Tax-Propane 28,500 28,500 30,000 5.26 1,500 001-000-315.000 Comm.Services Tax(CST) 304,400 304,400 309,000 1.51 4,600 001-000-321.000 Local Business Tax 81,000 81,000 86,000 6.17 5,000 001-000-321.001 Home Business Tax 4,800 4,800 0 (100.00) (4,800) 001-000-321.010 Local Business Tax-County _ _6,000 6,000� __ 8:000 _ 33 33 2,000 ------------------------- TOTAI REVENUE 1,487,300 1,487,300 1,555,900 4.61 68,600 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ SALES&USE TAXES 1,487,300 1,487,300 1,555,900 4.61 68,600 Revenue 001-000-313.100 Fran Fees-Electric 460,000 460,000 460,000 0.00 0 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 460,000 460,000 460,000 0.00 0 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- FRANCHISE FEES-GROSS RECEIPT � 460,000 460,000 460,000 0.00 0 Revenue 001-000-335.120 Municipal Revenue Sharing Pro 185,200 185,200 187,600 1.30 2,400 001-000-335.150 Alcoholic Beverage Licenses 8,000 8,000 6,000 (25.00) (2,000) 001-000-335.180 Loc Gov 1/2 Cent Sales Tax Pr 464,800 464,800 464,400 (0.09) (400) 001-000-338.101 Local Gas Tax-6 Cent 136,200 136,200 137,100 0.66 900 001-000-338.102 Local Gas Tax 1-5 Cent ------------------------63,400-------------------------63,400-----------------------_63_200---------------------------(0.32)---------------------------(200)- TOTAL REVENUE 857,600 857,600 858,300 0.08 700 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ INTERGOVERNMENTAL REVENUE 857,600 857,600 858,300 0.08 700 Revenue 001-000-341.101 Certification/Copy Fees 12,000 12,000 14,000 16.67 2,000 z OS/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET _BUDGET BUDGET %CHANGE AMT CHANGE ------------------------------------------------------------------------------------------------------- - - - 001-000-341.105 Admin fees from other Gov'ts ____________1,200 _ _____1_200 1,500 25.00 300 ------------- ----------------- - ----------------------------------------------------------------------------------------------------- TOTAL REVENUE 13,200 13,200 15,500 17.42 2,300 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CHGS FOR SERV-GEN GOV 13,200 13,200 15,500 17.42 2,300 Revenue 001-000-341.401 Admin Mgmt Fees-Water 556,200 556,200 572,900 3.00 16,700 001-000-341.402 Admin Mgmt Fee-Ref&Recyclin 7,800 7,800 8,100 3.85 300 001-000-341.403 Admin Mgmt Fees-Storm Water ___ 13:300�__ __13,300 _ _____v_ 13,700_ _ __3 O1 __ _ __ _400 TOTAL REVENUE 577,300 577,300 594,700 3.01 17,400 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- INTRAGOVERNMENTAL REVENUE 577,300 577,300 594,700 3.01 17,400 Revenue 001-000-362.110 Lease-Sprint 40,600 40,600 41,800 2.96 1,200 001-000-362.112 Lease-T-Mobile 59,400 59,400 61,800 4.04 2,400 001-000-362.116 Lease-AT&T 30,000 30,000 30,000 0.00 0 001-000-362.117 Verizon-901 Old Dixie 40,700 40,700 42,300 3.93 1,600 001-000-362.118 Verizon-136 Bridge Rd ----------------------- 31_400----------------------`-31,400--------------------------31,900----------------------------iS9-----------------------------500 TOTAL REVENUE 202,100 202,100 207,800 2.82 5,700 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ RENTS&ROYALTIES 202,100 202,100 207,800 2.82 5,700 --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 000-GENERAL 10,042,600 10,042,600 10,492,800 4.48 450,200 Dept 150-Comprehensive Planning Revenue 001-150-341.150 Land Development Fees _______ _ 45_000 95,000 60,000 (36.84) (35,000) -------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 45,000 95,000 60,000 (36.84) (35,000) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CHGS FOR SERV-GEN GOV 45,000 95,000 60,000 (36.84) (35,000) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 150-Comprehensive Planning 45,000 95,000 60,000 (36.84) (35,000) Dept 171-Police Revenue 001-171-342.110 PBC-Marine law enforce.ser 16,600 29,456 16,600 43.64 -------------------------------------------------------------------------------------------------------------------------------�-------�-----------------------�12,856�- TOTALREVENUE 16,600 29,456 16,600 (43.64) (12,856) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- CHGS fOR SERV-PUBLIC SAFETY 16,600 29,456 16,600 (43.64) (12,856) Revenue 001-171-351.100 Court Fines 5,500 5,500 5,500 0.00 0 3 08/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 001-171-351.250 $12.50 traffic violation fund 5,500 5,500 0 (100.00) (5,500) 001-171354.101 Parking Tickets S00 500 500 0.00 0 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 11,500 11,500 6,000 (47.83) (5,500) ------------------------------------------------------------------------------------------------------------------------------------------------------------- FINES&FORFEITURES 11,500 11,500 6,000 (47.83) (5,500) -------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 171-Police 28,100 40,956 22,600 (44.82) (18,356) Dept 180-Building&Zoning Revenue 001-180-354.102 Code Enf Fines&Court Costs 30,000 30,000 10,000 (66.67) (20,000) ------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 30,000 30,000 10,000 (66.67) (20,000) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- FINES&FORFEITURES 30,000 30,000 10,000 (66.67) (20,000) Revenue 001-180-322.000 Building Permit Fees 510,000 510,000 625,000 22.55 115,000 001-180-329.110 PARTIAL AND RE-INSPECTION 0 6,000 8,000 33.33 2,000 001-180-329.180 Other Building dept fees 6,000 0 0 0.00 0 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ TOTAL REVENUE 516,000 516,000 633,000 22.67 117,000 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- LICENSES&PERMITS 516,000 516,000 633,000 22.67 117,000 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 180-Building&Zoning 546,000 546,000 643,000 17.77 97,000 Dept 192-Fire Control Revenue 001-192-335.201 Fire incentive Pay 3,600 3,600 6,700 86.11 3,100 -------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 3,600 3,600 6,700 86.11 3,100 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ INTERGOVERNMENTAL REVENUE 3,600 3,600 6,700 86.11 3,100 Revenue 001-192-365.102 fire Dept Sales 0 0 150 0.00 150 001-192-369.000 Other Miscellaneous Revenue 5,100 5,100 0 (100.00) (5,100) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 5,100 5,100 150 (97.06) (4,950) --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- MISCELLANEOUS REVENUES 5,100 5,100 150 (97.06j (4,950) Revenue 001-192-342.192 Fire-Extra Duty 7,000 21,175 2,500 (88.19) (18,675) 001-192-342.201 Fire Plan Review Fees 43,700 43,700 25,000 (42.79) (18,700j 001-192-342.202 Fire Inspections 27,800 27,800 25,000 (10.07) (2,800) 4 O8/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET __ %CHANGE____ AMT CHANGE ----------------------------------------g----Y---------------------------------------------------------------------------------------------------------- - 001-192-342.401 Emer enc Service-JIC 400,000 400,000 416,000 4.00 16,000 001-192-342.402 Fire Rescue-CPR Program 850 850 250 (70.59) (600 ) 001-192-342.410 Emergency Svc-PBC Fire Rescu 213,300 281,217 219,700 (21.88) (61,517) 001-192-342.600 EMS Transportation Fees 350,000 350,000 329,000 (6.00 ) -----------------------------------------------------------------------------------------------------------------------------------�-------------------�21,000 TOTAL REVENUE 1,042,650 1,124,742 1,017,450 (9.54) (107,292) ---------------------------------------------------------------------------------------------------------------------------------------------------------------- CHGS FOR SERV-PUBLIC SAFETY 1,042,650 1,124,742 1,017,450 (9.54) (107,292) Revenue 001-192-362.222 Fire Impact Fees _ _ _ 500 500 0 ________ __ 100.00_ - -------------------------------------------------------------- ( �--------------------------�500)- TOTAL REVENUE S00 500 0 (100.00) (500) ------------------------------------------------------------------------------------------------------------------------------------------------------------------- IMPACT FEES 500 500 0 (100.00) (500) Revenue 001-192-337.201 Local Government Grant PBC _____0__..._____ ________22,000_______.____ _____0 _ _100.00_ TOTAL REVENUE � 0 22,000 � � � (Zz.000 (100.00) -------�-------------(22,000) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- GRANTS-STATE 0 22,000 0 (100.00) (22,000) ------------------------------------------------------------------------------------------------------------------------------------,----------------------�131,642 Totals for dept 192-Fire Control 1,051,850 1,155,942 1,024,300 (11.39 ) Dept 231-Leisure Services Revenue 001-231-362.100 Rental-Facilities ------------------------6_500--------------------------6_500---------------------------7,000----------------------------7 69-----------------------------500 TOTAL REVENUE 6,500 6,500 7,000 7.69 500 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ RENTS&ROYALTIES 6,500 6,500 7,000 7.69 S00 Revenue 001-231-365.110 Concession Sales _ _1_S00 1,500 800 46.67 ) TOTAL REVENUE 1,500-------------------------1,500-----------------------------800-------------------------�-----�-------------------------�700_ (46.67) (700) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- MISCELLANEOUS REVENUES 1,500 1,500 800 (46.67) (700) Revenue 001-231-366.100 Contrib&Donations&Sponsor _ ____ _3,500 ______ 3,500 1,500 (57.14) (2,000) TOTALREVENUE 3,500------------- 3.500---------------------------1,500------------------------------------------------- (57.14) -----------(2,000) CONTRIBUTIONS&DONATIONS � 3,500 3,500 1,500 ----------------------------------------------------------------------------------------- - {57.14)—------------�-------(2,000) Revenue 001-231-347.100 TequestaFest 8,000 8,000 12,000 50.00 4,000 5 O8/23/2018 BUDGET REPORT FOR VILLAGE Of TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDEO GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 001-231-347.190 Special Events-Other 6,000 6,000 5,300 (11.67) (700) 001-231-347.201 Winter/Summer Camp Fees 37,500 37,500 33,750 (10.00) (3,750) 001-231-347.205 Recreation Programs Fees 7,000 7,000 _ 15_000 114.29 _ 8:000 TOTALREVENUE ------------------------58,500--------------------------58,500 66,050 12.91 7,550 ---------------------------------------------------------------------------------------------------------------------------------------------------------------- CHARGES FOR SERVICES-RECR. 58,500 58,500 66,050 12.91 7,550 --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 231-Leisure Services 70,000 70,000 75,350 7.64 5,350 Dept 950-Other Nonoperating Revenue 001-950-361.100 Interest/Investment Earnings _____5,500__ __ __5,500 ________ .80_000 1,354.55 74,500 ----------------- ------------------------------------------------------------------ TOTAL REVENUE 5,500 5,500 80,000 1,354.55 74,500 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- UNRESTRICTED INVESTMENT EARNIN 5,500 5,500 80,000 1,354.55 74,500 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 950-Other Nonoperating 5,500 5,500 80,000 1,354.55 74,500 Dept 990-Other/Reserve/Contingency Revenue 001-990-399.999 Appropriate Fund Balance 837,150 1,265,847 807,150 (36.24) (458,697) -----------------------------------------------------------------------------------------------------------------------------__-------------------------- TOTAL REVENUE 837,150 1,265,847 807,150 (36.24) (458,697) ----------------------------------------------------------------------------------------------------------------------------------------------------------------- OTHER FINANCING SOURCES 837,150 1,265,847 807,150 (36.24) (458,697) -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 990-Other/Reserve/Contingency 837,150 1,265,847 807,150 (36.24) (458,697) -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL ESTIMATED REVENUES 12,626,200 13,221,845 13,205,200 (0.13) (16,645) APPROPRIATIONS Dept 100-Councii Expenditure 001-100-531.311 COUNCIL FEES-$EAT 1- ARENA 7,450 7,450 7,600 2.01 150 001-100-531.313 COUNCIL FEES-SEAT 4- PATERNO 7,450 7,450 7,600 2.01 150 001-100-531.314 COUNCIL FEES-SEAT 5-10HNSON 7,450 7,450 7,600 2.01 150 001-100-531316 COUNCIL FEES-SEAT 3-BRANDON 7,450 7,450 7,600 2.01 150 001-100-531317 COUNCIL FEES-SEAT 2-BRENNAN 7,450 7,450 7,600 2.01 150 001-100-540.301 COUNCIL EXPENSES-SEAT 1-ARENA 3,000 3,000 3,000 0.00 0 001-100-540304 COUNCIL EXPENSES-SEAT 5-10HNSON 3,000 3,000 3,000 0.00 0 001-100-540.306 COUNCII EXPENSES-SEAT 3-BRANDON 3,000 3,000 3,000 0.00 p 001-100-540.307 COUNCIL EXPENSES-SEAT 2-BRENNAN 3,000 3,000 3,000 0.00 0 001-100-540308 COUNCIL EXPENSES-SEAT 4-PATERNO 3,000 3,000 3,000 0.00 0 6 08/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER ______ _DESCRIPTION___ _ _______BUDGET ____ _ BUDGET _� __ BUDGET %CHANGE AMT CHANGE -- - - - ----------------------------------------- --- 001-100-549.300 OTHER MISC CHGS&OBLIGATIONS 700 700 700 0.00 0 001-100-549.350 VOLUNTEER APPRECIATION 1,400 1,400 1,400 0.00 0 001-100-554300 BOOKS,PUBL,SUBS&MEMBERSHI 3,700 3,700 3,700 0.00 0 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 58,050 58,050 58,800 1.29 750 -------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 58,050 58,050 58,800 1.29 750 Totals for dept 100-Council ------�-�-------------58,050-----------------------58,050------------------------ 58,800--------------------------1.29---------------------------750 Dept 110-Manager Expenditure 001-110-540.300 Travel&Per Diem 0 0 1,000 0.00 1,000 001-110-546.320 Computer system maint&s�ppl 800 800 2,000 150.00 1,200 001-110-549.300 Other Misc Chgs&Obligations 250 1,500 250 (8333) (1,250) 001-110-549.401 Recruitmentexpenses 0 5,000 0 (100.00) (5,000) 001-110-554300 Books,Publ,Subs&Membershi 3,700 2,450 3,700 51.02 1,250 001-110-554301 Personnel Training _ _____ 0 �_ ____ _0 _1,000 _ _ 0.00 __1,000 --------- ------------- - -------------------- TOTAL EXPENDITURE 4,750 9,750 7,950 (18.46) �1,800) ------------------------------------------------------------------------------------------------------------------------------------------------------------------ OPERATING EXPENDITURES/EXPENSE 4,750 9,750 7,950 (18.46) (1,800) Expenditure 001-110-512.100 Regular Salaries&Wages 160,900 168,900 323,300 91.42 154,400 001-110-515.103 Bonus Pay Plan 1,000 1,000 1,250 25.00 250 001-110-515.108 Auto Allowance 3,000 3,000 7,500 150.00 4,500 001-110-515.125 Other Allowances 1,200 1,200 3,000 150.00 1,800 001-110-516.100 Compensated Absences 2,500 2,500 2,500 0.00 0 001-110-521.101 FICA Taxes 8,400 8,800 13,000 47.73 4,200 001-110-521.102 Medicare Taxes 2,500 2,700 4,900 81.48 2,200 001-110-522.102 VOT Pension Contributions 18,100 18,400 36,400 97.83 18,000 001-110-523.101 Life/Health Insurance 21,900 21,900 41,300 88.58 19,400 001-110-524.100 Workers'Comp Insurance 400 400 500 25.00 100 001-110-526.104 ICMA-Def Comp Plan ------------------------11,600-------------------------11,600--------------------------30,100-------------------------159 48------------'-----------18,500 TOTAL EXPENDITURE 231,500 240,400 463,750 92.91 223,350 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 231,500 240,400 463,750 92.91 223,350 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 110-Manager 236,250 250,150 471,700 88.57 221,550 Dept 111-Human Resources Expenditure 001-111-526.101 Employee Recognition Program 12,000 12,000 14,000 16.67 2,000 001-111-526.102 Employee Assistance Program 11,300 11,300 12,100 7.08 800 � OS/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 001-111-526.103 Education Reimbursement Prgm 1,500 0 3,000 0.00 3,000 001-111-534.300 Other Contractual Services 7,000 2,500 10,500 320.00 8,000 001-111-540300 Travel&Per Diem 4,000 6,230 5,000 (19.74) (1,230) 001-111-546320 Computer system maint&suppl 14,200 14,200 16,000 12.68 1,800 001-111-547.300 Printing&Binding 1,500 770 1,500 94.81 730 001-i11-549300 Other Misc Chgs&Obligations S00 190 600 215.79 410 001-111-549.401 Recruitmentexpenses 500 810 500 (38.27) (310) 001-111-552302 Small Tools and Equipment 500 500 500 0.00 p 001-111-554.300 Books,Publ,Subs&Membershi 600 1,218 1,500 23.15 2g2 001-111-554.301 PersonnelTraining 4,000 3,800 5,000 31.58 1,200 001-111-554.310 Employee Development 10,000 9,582 30:000 4.36 418 --------------------------------------------------------------------------------------- ---------------------------------------------------------------------- TOTAL EXPENDITURE 67,600 63,100 80,200 27.10 17,100 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 67,600 63,100 80,200 27.10 17,100 Expenditure 001-111-512.100 Regular Salaries&Wages 167,000 167,000 221,700 32.75 54,700 001-111-515.103 Bonus Pay Plan 1,700 1,700 1,900 11.76 200 001-111-515.107 Part-time Salaries 0 4,500 6,500 44.44 2,000 001-111-515.120 Cell phone allowance 1,200 1,200 0 (100.00) (1,200 001-111-516.100 Compensated Absences 3,300 3,300 3,000 (9.09 ) ) (300) 001-111-521.101 FICA Taxes 10,600 10,600 14,500 36.79 3,900 001-111-521.102 Medicare Taxes 2,500 2,500 3,400 36.00 900 001-111-522.102 VOT Pension Contributions 18,700 18,700 24,900 33.16 6,200 001-111-523.101 Life/Health Insurance 27,300 27,300 34,400 26.01 7,100 001-111-524.100 Workers'Comp Insurance 400 400 500 25.00 100 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 232,700 237,200 310,800 31.03 73,600 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ PERSONAL SERVICES 232,700 237,200 310,800 31.03 73,600 Expenditure 001-111-664.601 Computer Equipment 15,000 15,000 0 (100.00 ------------------------------------------------------------------------------------------------------------------------------------�-----------------------�15,000�- TOTAL EXPENDITURE 15,000 15,000 0 (100.00) (15,000) CAPITAL OUTLAY ------------------------15,000-------------------------15,000 0 -----------------------------------------------------------�100 00)------------------------�15,000) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 111-Human Resources 315,300 315,300 391,000 24.01 75,700 Dept 120-Village Clerk Expenditure 001-120-526.103 Education Reimbursement Prgm 3,000 3,000 3,000 0.00 0 001-120-531.303 Codification Services 6,100 6,100 6,100 0.00 0 001-120-534301 Election Expense 18,100 17,213 18,800 9.22 1,587 8 08�23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUD6ET %CHANGE AMT CHANGE -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 001-120-534302 Legal Advertising 13,800 13,800 13,800 0.00 0 001-120-540.300 Travel&Per Diem 4,800 4,800 4,500 (6.25) (300� 001-120-541.300 Communication Services 1,400 1,400 2,700 92.86 1,300 001-120-546.320 Computer system maint&suppl 11,550 16,750 11,600 (30.75) (5,150) 001-120-548.110 Marketing and Public Relation 3,200 3,200 3,000 (6.25) (200) 001-120-549.100 Miscellaneous Archival 2,500 0 2,500 0.00 2,500 001-120-549300 Other Misc Chgs&Obligations 4,100 2,287 2,800 22.43 513 001-120-552302 Small Tools and Equipment 500 500 500 0.00 0 001-120-554300 Books,Publ,Subs&Membershi 1,000 1,000 1,000 0.00 0 001-120-554301 Personnel Training 2,100 2,100 2,100 0.00 0 -------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 72,150 72,150 72,400 0.35 250 --------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 72,150 72,150 72,400 035 250 Expenditure 001-120-512.100 Regular Salaries&Wages 166,800 173,700 185,100 6.56 11,400 001-120-514.100 Overtime 1,100 1,100 0 (lOD.00) (1,100) 001-120-515.103 Bonus Pay P�an 1,400 1,400 2,150 53.57 750 001-120-515.108 Auto Allowance 3,000 3,000 3,000 0.00 0 001-120-521.101 FICATaxes 10,400 10,500 11,500 9.52 1,000 001-120-521.102 Medicare Taxes 2,500 2,500 2,700 8.00 200 001-120-522.102 VOT Pension Contributions 18,700 19,400 20,800 7.22 1,400 001-120-523.101 Life/Health Insurance 37,600 37,700 40,200 6.63 2,500 001-120-524.100 Workers'Comp Insurance ----------------------------400---------------------------- 400_--------------------------500--------------------------25.00-----------------------------100 TOTAL EXPENDITURE 241,900 249,700 265,950 6.51 16,250 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 241,900 249,700 265,950 6.51 16,250 Expenditure 001-120-664.601 Computer Equipment ________________________0 0_ _____ 26,000 __ 0.00 _26,000 - ---------------------------------- --------- TOTAL EXPENDITURE 0 0 26,000 0.00 26,000 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 0 0 26,000 0.00 26,000 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 120-Village Clerk 314,050 321,850 364,350 13.20 42,500 Dept 130-Finance Expenditure 001-130-532.300 Accounting&Auditing Service 26,200 26,200 26,800 2.29 600 001-130-540300 Travel&Per Diem 1,500 3,900 3,900 0.00 0 001-130-544.301 Operating Leases 0 0 2,300 0.00 2,300 001-130-546.301 Office Equip/Repair&Maint 900 400 400 0.00 0 001-130-546.320 Computer system maint&suppl 16,600 16,600 14,000 (15.66) (2,600) 9 O8/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 001-130-547.300 Printing&Binding 3,000 3,000 3,000 0.00 0 001-130-549.300 Other Misc Chgs&Obligations 1,000 1,000 1,000 0.00 0 001-130-551.300 Office Supplies&Equipment 4,000 4,000 4,000 0.00 0 001-130-552302 Small Tools and Equipment 500 0 0 0.00 0 001-130-554.300 Books,Publ,Subs&Membershi 1;600 1,600 1,600 0.00 0 001-130-554.301 Personnel Training 4,400 3,000 3,000 0.00 0 ----------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENOITURE 59,700 59,700 60,000 0.50 300 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ OPERATING EXPENDITURES/EXPENSE 59,700 59,700 60,000 0.50 300 Expenditure 001-130-512.100 Regular Salaries&Wages 242,200 246,000 257,300 4.59 11,300 001-130-515.103 Bonus Pay Plan 1,750 1,750 2,150 22.86 400 001-130-515.120 Cell phone allowance 600 600 600 0.00 0 001-130-516.100 Compensated Absences 5,000 800 2,500 212.50 1,700 001-130-521.101 FICA Taxes 15,100 15,100 16,000 5.96 900 001-130-521.102 Medicare Taxes 3,600 3,600 3,800 5.56 200 001-130-522.102 VOT Pension Contributions 27,200 27,600 28,900 4.71 1,300 001-130-523.101 life/Health Insurance 48,900 48,900 47,900 (2.04) (1,000) 001-130-524.100 Workers'Comp Insurance 500 S00 600 20.00 100 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPEN�ITURE 344,850 344,850 359,750 4.32 14,900 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 344,850 344,850 359,750 4.32 14,900 Expenditure 001-130-664.601 Computer Equipment 15,000 15,000 0 (100.00) (15,000) ----------------------------------------------------------------------------------------------------------------------------------------------------------- - - TOTAL EXPENDITURE 15,000 15,000 0 (100.00) (15,000) ------------------------------------------------------------------------------------------------------------------------------------------------------------------ CAPITAL OUTLAY 15,000 15,000 0 (100.00) (15,000) -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 130-Finance 419,550 419,550 419,750 0.05 200 Dept 140-Legal Expenditure 001-140-531.301 Legal Services 80,000 80,000 100,000 25.00 20,000 001-140-531308 Legal fees-Personnel 80,000 80,000 80,000 0.00 0 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 160,000 160,000 180,000 12.50 20,000 ------------------------------------------------------------------------------------------------------------------------------------------------------------------ OPERATING EXPENDITURES/EXPENSE 160,000 160,000 180,000 12.50 20,000 -------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 140-Legai 160,000 160,000 180,000 12.50 20,000 Dept 150-Comprehensive Planning 10 08/23/2018 BU�GET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Expenditure 001-150-531301 LegalServices 20,000 35,000 15,000 (57.14) (20,000) 001-150-531321 Mapping Services 2,500 2,500 2,500 0.00 0 001-150-531.322 Misc Planning Service 147,700 147,700 129,000 (12.66) (18,700) 001-150-531.332 Pianning and Zoning Board 1,000 1,000 1,000 0.00 0 001-150-534.300 Other Contractual Services 10,000 45,000 10,000 (77.78) (35,000) 001-150-534.302 Legal Advertising 5,000 5,000 5,000 0.00 0 001-150-546320 Computer system maint&suppl 2,300 2,300 5,200 126.09 2,900 001-150-547.300 Printing&Binding 500 500 3,100 520.00 2,600 001-150-549.300 Other Misc Chgs&Obligations 500 500 500 0.00 0 001-150-551.300 Office Supplies&Equipment 750 750 750 0.00 0 001-150-554.300 Books,Publ,Subs&Membershi 900 900 900 0.00 0 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 191,150 241,150 172,950 (28.28) (68,200) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 191,150 241,150 172,950 (28.28) (68,200) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 150-Comprehensive Planning 191,150 241,150 172,950 (28.28) (68,200) Dept 160-General Government Expenditure 001-160-534300 Other Contractual Services 22,000 20,300 20,000 (1.48) (300) 001-160-534.303 Special Events 15,000 8,787 15,000 70.71 6,213 001-160-541.300 Communication Services 8,500 8,500 8,600 1.18 100 001-160-541301 Postage 4,300 4,300 4,300 0.00 0 001-160-541305 Website Maintenance 7,200 7,336 7,600 3.60 264 001-160-543.300 Utility Services 19,000 19,000 19,000 0.00 0 001-160-544.301 Operating Leases 48,100 48,100 48,100 0.00 0 001-160-545.300 I nsu ra nce 89,700 89,700 94,200 5.02 4,500 001-160-546301 Office Equip/Repair&Maint 3,000 3,000 3,000 0.00 0 001-160-546.302 Vehicle Repair&Maintenance 500 500 500 0.00 0 001-160-546.320 Computer system maint&suppl 26,900 26,900 28,100 4.46 1,200 001-160-547.300 Printing&Binding 2,000 4,139 2,000 (51.68) (2,139) 001-160-549.300 Other Misc Chgs&Obligations 10,000 10,000 10,000 0.00 0 001-160-549.302 Village Newsletter 17,500 17,500 16,500 (5.71) (1,000) 001-160-549.304 Licenses,Fees&Permits 2,600 2,025 2,800 38.27 775 001-160-551300 Office Supplies&Equipment 4,000 4,000 4,000 0.00 0 001-160-552.301 Gas&Oil 300 300 300 0.00 0 001-160-552.302 Small Tools and Equipment 1,000 1,000 1,000 0.00 0 001-160-554.300 Books,Publ,Subs&Membershi 2,700 2,700 2,900 7.41 200 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 284,300 278,087 287,900 3.53 9,813 ------------------------------------------------------------------------------------------------------------------------------------------------------------------ OPERATING EXPENDITURES/EXPENSE 284,300 278,087 287,900 3.53 9,813 11 O8/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED G L N U M BER-----------------D ESCRI PTION--------------------------------------------------------------BU DGET---------------------BU DG ET-----------------------BU DG ET--------------------%CHAN G E----------------AMT CHAN G E Expenditure -�- 001-160-524.100 Workers'Comp Insurance 5,600 200 0 (100.00) (200) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ TOTAL EXPENDITURE 5,600 200 0 (100.00) (200) ----------------------------------------------------------------------------------- --------------------------------------------------- PERSONAL SERVICES 5,600 200 0 � (100.00) (200) Expenditure 001-160-664.600 Mach/Equipment 15,000 15,000 15,000 0.00 0 001-160-664.601 Computer Equipment 4,300 4,300 16,400 281.40 12,100 001-160-664.607 Equipment-Tech 0 8,907 35,000 292.95 26,093 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 19,300 28,207 66,400 135.40 38,193 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 19,300 28,207 66,400 135.40 38,193 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 160-General Government 309,200 306,494 354,300 15.60 47,806 Dept 161-IT Expenditure 001-161-526.103 Education Reimbursement Prgm 3,000 3,000 6,000 100.00 3,000 001-161-540300 Travel&Per Diem 2,000 2,000 2,000 0.00 0 001-161-552.160 IT Operating Supplies 1,200 1,200 2,000 66.67 800 001-161-554.301 Personnel Training 4,000 4,000 4,000 0.00 0 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ TOTAL EXPENDITURE 10,200 10,200 14,000 37.25 3,800 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 10,200 10,200 14,000 37.25 3,800 Expenditure 001-161-512.100 Regular Salaries&Wages 127,600 132,300 139,500 5.44 7,200 001-161-515.103 Bonus Pay Pian 1,100 1,100 1,500 36.36 400 001-161-515.120 Cell phone allowance 1,000 1,000 1,000 0.00 0 001-161-521.101 FICA Taxes 7,900 8,000 8,600 7.50 600 001-161-521.102 Medicare Taxes 1,900 1,900 2,100 10.53 200 001-161-522.102 VOT Pension Contributions 14,300 14,900 15,700 5.37 800 001-161-523.101 Life/Health Insurance 25,400 25,400 27,100 6.69 1,700 001-161-524.100 Workers'Comp Insurance ----------------------------300-------------------------300---------------------------400------��----------------33 33-----�------�-------------100_ TOTAL EXPENDITURE 179,500 184,900 195,900 5.95 11,000 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 179,500 184,900 195,900 5.95 11,000 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 161-IT 189,700 195,100 209,900 7.59 14,800 Dept 175-Police Department Expenditure 12 08/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE -------------------------------------P--Y---------g-----------g--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 001-175-526.101 Em lo ee Reco nition Pro ram 3,000 3,000 3,000 0.00 0 001-175-526.103 Education Reimbursement Prgm 6,000 3,000 9,000 200.00 6,000 001-175-526.105 Employee Physical/Psycologica 4,250 4,250 4,250 0.00 0 001-175-540300 Travel&Per Diem 10,000 7,000 13,000 85.71 6,000 001-175-541300 Communication Services 23,000 23,000 23,000 0.00 0 001-175-541301 Postage 1,000 1,000 1,000 0.00 0 001-175-543300 Utility Services 25,000 32,400 35,000 8.02 2,600 001-175-544.301 Operating Leases 2,000 2,000 2,000 0.00 0 001-175-545.300 Insurance 51,500 51,500 54,100 5.05 2,600 001-175-545310 Insurance Claims 0 2,500 0 (100.00) (2,500) 001-175-546.175 K-9 Equipment&Maintenance 6,000 6,000 6,000 0.00 0 001-175-546.301 Office Equip/Repair&Maint 1,200 1,200 1,200 0.00 0 001-175-546.302 Vehicle Repair&Maintenance 20,000 30,000 30,000 0.00 0 001-175-546.303 Building Repair&Maint 45,000 45,000 51,000 13.33 6,000 001-175-546.304 Communication Equip Maint 30,600 32,000 36,000 12.50 4,000 001-175-546.310 Equipment Repair&Maint 3,000 3,000 3,000 0.00 0 001-175-546.320 Computer system maint&suppl 88,300 88,300 104,800 18.69 16,500 001-175-547.300 Printing&Binding 2,500 2,500 1,500 (40.00) (1,000) 001-175-549.300 Other Misc Chgs&Obligations 5,500 9,952 7,000 (29.66) (2,952) 001-175-549303 Investigative Expenses 2,000 2,000 2,000 0.00 0 001-175-549.304 Licenses,Fees&Permits 2,500 2,500 2,500 0.00 0 001-175-549.311 Marine Unit Operations 1,750 2,200 4,250 93.18 2,050 001-175-549.314 K.E.Y.S.Program 12,000 12,000 12,000 0.00 0 001-175-551.300 Office Supplies&Equipment 5,000 5,000 5,000 0.00 0 001-175-551.301 Crime Prevention Supplies 2,500 2,500 4,000 60.00 1,500 001-175-552.301 Gas&Oil 25,000 36,000 28,000 (22.22) (8,000) 001-175-552.302 Small Tools and Equipment 16,000 16,000 19,000 18.75 3,000 001-175-552.305 Uniforms 18,000 18,000 21,000 16.67 3,000 001-175-554.300 Books,Publ,Subs&Membershi 3,700 3,700 3,700 0.00 0 001-175-554.301 Personnel Training �_ 12,000 �� 15,000 17,000 13 33 _ 2_000 ------------------------------------------- TOTAL EXPENDITURE 428,300 462,502 503,300 8.82 40,798 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 428,300 462,502 503,300 8.82 40,798 Expenditure 001-175-512.171 Sal&Wages-Adminstration 211,400 211,200 244,900 15.96 33,700 001-175-512.172 Reg Sal&Wages-Communicati 200,300 199,000 206,300 3.67 7,300 001-175-512.175 Reg Sal&Wages-Operations 1,120,700 1,092,000 1,212,600 11.04 120,600 001-175-514.172 Overtime-Communications 20,000 15,000 15,000 0.00 0 001-175-514.175 Overtime-Operations 90,000 102,856 94,200 (8.42) (8,656) 001-175-515.101 Holiday Pay 47,000 50,000 55,700 11.40 5,700 001-175-515.103 Bonus Pay Plan 10,000 9,250 10,000 8.11 750 001-175-515.106 Clothing&Boot Allowance 13,100 13,100 13,100 0.00 0 13 08/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUOGET BUDGET BUDGET %CHANGE AMT CHANGE --------------------------------------------------'------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ 001-175-515.107 Part-time Salaries 7,100 11,600 10,000 (13.79) (1,600) 001-175-515.108 Auto Allowance 12,000 10,300 12,000 16.50 1,700 001-175-515.120 Cell phone allowance 2,400 1,500 1,200 (20.00) (300) 001-175-515.125 OtherAllowances 8,400 1,400 0 (100.00) (1,400) 001-175-515.172 P/T Salary-Communications 25,000 19,589 25,000 27.62 5,411 001-175-515.175 P/T Salary-Operations 70,200 47,648 41,700 (12.48` (5,948 ) 001-175-516.100 Compensated Absences 22,000 22,000 22,000 0.00 0 001-175-521.101 FICA Taxes 112,200 112,200 118,700 5.79 6,500 001-175-521.102 Medicare Taxes 26,300 26,300 27,800 5.70 1,500 001-175-522.101 FRS Contributions 28,600 30,000 31,900 6.33 1,900 001-175-522.102 VOT Pension Contributions 134,700 205,000 280,800 36.98 75,800 001-175-522.105 Defined Contribution 75,900 54,300 22,100 (59.30) (32,200) 001-175-523.101 Life/Health Insurance 353,600 316,500 368,300 16.37 51,800 001-175-523.105 HSA-Health Savings Account 1,100 1,100 1,100 0.00 0 001-175-524.100 Workers'Comp Insurance 48,000 48,180 51,400 6.68 3,220 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 2,640,000 2,600,023 2,865,800 10.22 265,777 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 2,640,000 2,600,023 2,865,800 10.22 265,777 Expenditure 001-175-663.710 Police Department Capital Pro 0 18,500 0 (100.00� (18,500) 001-175-664.600 Mach/Equipment 0 96,323 0 (100.00 ) (96,323) 001-175-664.601 Computer Equipment 82,000 82,000 48,800 (40.49) (33,200) 001-175-664.607 Equipment-Tech -----------------------------�-----------------------38,980---------------------------------�-------------------------100.00-------------------- _ ( ) (38,980) TOTAL EXPENDITURE 82,000 235,803 48,800 (79.30) (187,003) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 82,000 235,803 48,800 (79.30) (187,003) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ Totals for dept 175-Police Department 3,150,300 3,298,328 3,417,900 3.63 119,572 Dept 180-Building&Zoning Expenditure 001-180-531301 Legal Services 23,000 23,000 13,000 (43.48) (10,000) 001-180-531.320 Code Enforcement Service 7,000 7,000 7,000 0.00 0 001-180-531.325 Inspection Services 12,500 17,500 20,000 14.29 2,500 001-180-534.300 Other Contractual Services 5,000 0 0 0.00 0 001-180-540.300 Travel&Per Diem 3,000 3,000 3,000 0.00 0 001-180-541.300 Communication Services 7,500 7,500 7,500 0.00 0 001-180-541.301 Postage 2,400 2,400 2,800 16.67 400 001-180-543.300 Utility Services 6,200 6,200 7,600 22.58 1,400 001-180-544301 Operating Leases 1,850 1,850 2,300 24.32 450 001-180-545.300 Insurance 1,500 1,500 1,600 6.67 100 001-180-546.301 Office Equip/Repair&Maint 1,150 1,150 1,150 0.00 0 14 08/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRiPTION BUDGET BUDGET BUDGET �o CHANGE AMT CHANGE -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 001-180-546.302 Vehicle Repair&Maintenance 1,000 1,000 1,000 0.00 0 001-180-546.320 Computer system maint&suppl 6,500 6,500 8,600 32.31 2,100 001-180-547.300 Printing&Binding 500 500 1,000 100.00 500 001-180-549.300 Other Misc Chgs&Obligations 800 800 800 0.00 0 001-180-549304 Licenses,Fees&Permits 1,400 1,400 2,000 42.86 600 001-180-551.300 Office Supplies&Equipment 2,800 2,996 3,000 0.13 4 001-180-552.301 Gas&Oil 1,100 1,100 1,500 36.36 400 001-180-552.305 Uniforms 0 0 500 0.00 500 001-180-554300 Books,Publ,Subs&Membershi 1,500 1,500 2,000 33.33 500 001-180-554.301 Personnel Training 2,400 2,400 6,000 150.00 3,600 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 89,100 89,296 92,350 3.42 3,054 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 89,100 89,296 92,350 3.42 3,054 Expenditure 001-180-512.100 Regular Salaries&Wages 261,900 272,400 423,000 55.29 150,600 001-180-514.100 Overtime 10,500 0 0 0.00 0 001-180-515.103 Bonus Pay Plan S00 500 1,000 100.00 S00 001-180-515.106 Clothing&Boot Allowance 200 200 150 (25.00) (50) 001-180-516.100 Compensated Absences 0 0 4,500 0.00 4,500 001-180-521.101 FICA Taxes 16,700 16,700 25,800 54.49 9,100 001-180-521.102 Medicare Taxes 3,900 3,900 6,100 56.41 2,200 001-180-522.102 VOT Pension Contributions 29,400 29,400 47,500 61.56 18,100 001-180-523.101 Life/Health Insurance 31,400 31,400 94,100 199.68 62,700 001-180-524.100 Workers'Comp Insurance 3,600 3,600 3,900 833 300 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 358,100 358,100 606,050 69.24 247,950 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 358,100 358,100 606,050 69.24 247,950 Expenditure 001-180-549395 Credit Card Fees and Charges 6,000 6,000 6,000 0.00 0 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 6,000 6,000 6,000 0.00 0 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- OTHER FINANCING SOURCES&USES 6,000 6,000 6,000 0.00 0 Expenditure 001-180-664.600 Mach/Equipment 0 0 150,000 0.00 150,000 001-180-664.601 Computer Equipment 0 3,654 18,100 39535 14,446 001-180-664.602 VEHICLES 0 1,380 0 (100.00� (1,380) 001-180-664.607 Equipment-Tech 0 0 15,000 0.00 15,000 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 0 5,034 183,100 3,537.27 178,066 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 0 5,034 183,100 3,537.27 178,066 15 08�23�Z018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET _ _ _____BUDGET ________ ________BUDGET _____ ___ %CHANGE AMT CHANGE --------------- - --------------------------------------------------------------------- ------------------------------------------------------------------------------------------ Totals for dcpc 180-s��iaing&zont�g � 453,200 458,430 887,500 93.60 429,070 Dept 192-Fire Control Expenditure 001-192-526.101 Employee Recognition Program 3,500 3,500 3,500 0.00 � 001-192-526.103 Education Reimbursement Prgm 20,000 7,100 15,000 111.27 7,900 001-192-526.105 Employee Physicai/Psycologica 10,000 10,000 13,000 30.00 3,000 001-192-534.300 Other Contractual Services 0 3,726 0 (100.00) (3,726) 001-192-540300 Travel&Per Diem 5,300 7,582 9,000 18.70 1,418 001-192-541.300 Communication Services 12,000 12,000 12,000 0.00 � 001-192-541.301 Postage 1,500 1,500 1,500 0.00 � 001-192-543.300 Utility Services 30,000 30,000 32,000 6.67 2,000 001-192-544.301 Operating Leases 5,000 5,000 5,000 0.00 0 001-192-545300 Insurance 18,900 18,900 19,900 5.29 1,000 001-192-546.302 Vehicle Repair&Maintenance 2,000 69,917 2,000 �97.14) (67,917) 001-192-546.303 Building Repair&Maint 37,500 36,021 46,000 27•70 9,979 001-192-546.310 Equipment Repair&Maint 20,000 12,637 21,000 66.18 8,363 001-192-546.320 Computer system maint&suppl 30,150 30,150 36,600 21.39 6,450 001-192-547300 Printing&Binding 2,000 2,000 2,000 0.00 � 001-192-549300 Other Misc Chgs&Obligations 4,000 4,000 4,500 12.50 500 001-192-549.304 licenses,Fees&Permits 19,500 19,500 20,000 2.56 500 001-192-549.311 Marine Unit Operations 3,700 3,700 3,700 0.00 0 001-192-549397 Bad Debt Expense 0 100,375 0 (100.00) (100,375) 001-192-551.300 Office Supplies&Equipment 3,500 3,500 3,850 10.00 350 001-192-551.302 Fire Prevention Education 2,500 a,000 3,000 (25.00) (1,000) 001-192-552.301 Gas&Oil 10,000 10,000 12,000 20.00 2,000 001-192-552.302 Small Tools and Equipment 3,500 3,500 3,850 10.00 350 001-192-552304 Chemicals 1,000 1,000 1,000 0.00 � 001-192-552.305 Uniforms 34,800 32,800 35,000 6.71 2,200 001-192-552.308 Safety Supplies 18,000 17,000 18,500 8.82 1,500 001-192-552.310 Disaster Relief Supplies 4,000 4,000 4,000 0.00 0 001-192-552311 CPR Program Supplies 1,000 1,000 1,000 0.00 � 001-192-552.312 Medical Supplies 57,800 53,100 60,000 12.99 6,900 001-192-552.344 Fire Station Supplies 3,200 3,200 4,300 3438 1,100 001-192-554300 Books,Publ,Subs&Membershi 3,500 3,500 4,000 14.29 500 001-192-554.301 Personnel Training 12_700 _. 15_699 16,000 1.92 301 ------------------ ------------------------------------------------------------------------------------------------------ TOTAL EXPENDITURE � 380,550 529,907 413,200 (22.02� (116,707) - - ----------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 380,550 529,907 413,200 {22.02) (116,707) Expenditure 001-192-512.100 Regular Salaries&Wages 1,655,900 1,637,000 1,837,900 12.27 200,900 16 O$�Z3/Z018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAI AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUOGET � BUDGET _ %CHANGE __.___ _AMT CHANGE ----------------- ----- ------------ ------------------------------------- ----------------------------�s,000------------------------89,175 77,300 �13.32� --- �11,H�5) 001•19Z-514.100 Overtime ooi-i9�-sta.3oo ��ertime-Trainin� 22,500 22,500 23,200 3.11 �Q� 001-192-514.350 Overtime-Disaster 0 761 0 (100.00) (761) 001-192-515.101 Holiday Pay 53,600 54,900 47,100 (14.21) (7,800) 001-192-515.103 Bonus Pay Plan 5,500 5,500 5,000 (9.09) (500) 001-192-515.107 Part-time Salaries 27,600 34,000 31,900 (6.18) (2,100) 001-192-515.110 Intern Fire Fighter Pay 66,800 71,500 21,500 (69.93) (50,000) 001-192-515.120 Cell phone allowance 1,200 1,200 1,200 0.00 0 001-192-515.125 Other Allowances 6,000 6,000 6,000 0.00 � 001-192-516.100 Compensated Absences 5,000 16,939 10,000 (40.96) (6,939) 001-192-521.101 FICATaxes 114,500 114,500 122,000 6.55 7,500 001-192-521.102 Medicare Taxes 27,200 27,200 29,000 6.62 1,800 001-192-522.102 VOT Pension Contributions 203,H00 191,500 304,600 59.06 113,100 001-192-522.110 Other Pension Contributions 155,000 155,000 155,000 0.00 � 001-192-523.101 Life/Health Insurance 333,200 337,900 393,500 16.45 55,600 001-192-524.100 Workers'Comp Insurence 73,000 73,000 78,200 7.12 5,200 001-192-526.104 ICMA-Def Comp Plan __ _ ______12,900 ________________14,300 _ 15,400 7.69 1,100 - --------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 2,838,700 2,852,875 3,158,800 10.72 305,925 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 2,838,700 2,852,875 3,158,800 10.72 305,925 Expenditure 001-192-664.600 Mach/Equipment 22,000 61,777 50,000 (19.06) (11,777) 001-192-664.601 Computer Equipment 3,100 4,258 51,200 1,102.44 46,942 001-192-664.602 Vehicles 0 0 60,000 0.00 60,000 001-192-664.607 Equipment-Tech 0 38,980 0 (100.00)__ ____._______�38:980)_ ---------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 25,100 105,015 161,200 53.50 56,185 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 25,100 105,015 161,200 53.50 56,185 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 192-Fire Control 3,244,350 3,487,797 3,733,200 7.04 245,403 Dept 210-Public Works Expenditure 001-210-531.302 Engineering Services 15,000 15,000 15,000 0.00 0 001-210-534.300 Other Contractual Services 3,000 3,000 3,000 0.00 0 001-210-540300 Travel&Per Diem 400 400 400 0.00 0 001-210-541300 Communication Services 8,500 8,500 8,500 0.00 0 001-210-543.300 Utility Services 110,000 110,000 115,000 4.55 5,000 001-210-543.301 Street Lights 140,000 140,000 140,000 0.00 0 001-210-544.301 Operating Leases 2,650 600 600 0.00 0 001-210-544304 FEC Lease 16,700 16,973 18,100 6.64 1,127 001-210-545.300 Insurance 15,000 15,000 15,800 5.33 800 17 OgI23I1O18 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE __AMT CHANGE ----------------------------------------------------------------------------------------------------------- -- -------------------------------------------------------------------------- 600 600 0.00 0 001-210-SaG.301 Office Equip/Repair&Maint 600 001-210-546.302 Vehicle Repair&Maintenance �,000 �,000 �,000 o.00 o 001-210-546.303 Building Repair&Maint a5,000 50,000 60,000 20.00 10,000 15,000 21,746 15,000 (31.02) (6,746) 001-210-546.305 Pathway Maintenance 35,000 16.67 5,000 001-210-546306 General Maintenance 35,000 30,000 001-210-5a6309 Landscape&Irrigation Maint 155,000 162,000 175,000 8.02 13,000 001-210-546.310 Equipment Repair&Maint 7,000 7,000 7,000 0.00 � 001-210-546311 FEC Track Maintenance 179,500 179,500 0 (100.00) (179,500) 1,650 1,650 2,200 33.33 550 001-210-546.320 Computer system maint&suppl 68 Sq 12,200 001-210-546.340 R&M Bridge 30,000 17,800 30,000 001-210-546.350 R&M-Roads 40,000 40,000 40,000 0.00 � 001-210-549.300 Other Misc Chgs&Obligations 4,000 4,300 4,000 (6.98) (300) 2,000 2,000 2,000 0.00 � 001-230-549304 Licenses,Fees&Permits 9,950) 001-210-549.991 Hurrican Expenses 0 9,950 0 (100.00) ( 001-210-551300 Office Supplies&Equipment 800 2,000 1,500 (25.00) (500) 001-210-551.400 Janitorial Supplies 6,500 7,200 7,500 4.17 300 001-210-552.301 Gas&Oil 5,500 5,500 5,500 0.00 � 001-210-55230Z Small Tools and Equipment 7,000 7,000 7,000 0.00 0 001-210-552.305 Uniforms 4,000 4,000 4,000 0.00 0 001-210-553.301 Road Signs 12,000 17,077 10,000 (41.44) �7,077) 001-210-563.600 Public Works Misc Projects 20,000 19,700 20,000 1.52 300 ---------- -------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 888,800 905,496 749,700 (17.21} (155,796) --------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDiTURES/EXPENSE 888,800 905,496 749,700 (17.21) (155,796) Expenditure 001-210-512.100 Regular Salaries&Wages 361,400 341,188 379,500 11.23 38,312 001-210-514.100 Overtime 6,000 16,000 9,000 (43.75) (7,000) 001-210-515.103 Bonus Pay Plan 200 201 200 (0.50) ll) 001-210-515.106 Clothing&Boot Allowance 1,100 1,100 1,100 0.00 � 001-210-515.108 Auto Allowance 1,500 1,500 1,500 0.00 � 001-210-515.120 Cell phone allowance 500 500 0 (100.00) (500) 001-210-516.100 Compensated Absences 0 261 0 (100.00) (261) 001-210-521.101 FICA Taxes 22,100 22,100 23,900 8.14 1,800 001-210-521.102 Medicare Taxes 5,200 5,200 5,600 7.69 400 001-210-522.102 VOT Pension Contributions 40,500 40,500 42,700 5.43 2,200 001-210-523.101 Life/Health Insurance 115,300 93,600 102,300 9.29 8,700 001-210-524.100 Workers'Comp Insurance 28,900 28,900 31,000 7.27 2,100 ------------------ ----------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 582,700 551,050 596,800 8.30 45,75 ------------------------------------------------------------------------------------ ----------------------582,700----------------------551,050----------------- 596,800 8.30 45,750 PERSONAL SERVICES Expenditure 18 OH�23�ZO18 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMEN�ED GL NUMBER DESCRIPTION BUDGET _BUDGET _ _______________BUDGET ___ ___%CHANGE_ _ _^__.AMT CHANGE ---- -----------------------------------------------------------------------------------------------------69,000--------------------- 176,158 --- � (100.00) (176,158) 001-210-663.650 Pathways o i,000 o.00 i,000 001-210-664.601 Computer Equipment � � p 34,000 0.00 34,000 001-210-664.602 Vehicles 42 000 42,000 001-210-664.607 Equipment-Tech 57,000 , - 0-----------------------�100.00)-----------------------�_-------- ---------------------------------------------------------------------------------------- ---------- TOTAL EXPENDITURE 126,000 218,158 35,000 (83.96) (183,158 -------------------------------------------------------------------------------------------------------------------- -------------------------------------18 3,1 S 8) CAPITAL OUTLAY 126,000 218,158 35,000 (83.96) ( ------------------------------------------------------------------------------ ----------------------------------------------------------------------------------------- Totals for dept 210-Public Works 1,597,500 1,674,704 1,381,500 (17.51) (293,204 Dept 231-Leisure Services Expenditure 0 1,500 1,500 1,500 0.00 001-231-526.105 Employee Physicai/Psycologica 2,000) 001-231-531.324 Grants Acquistion&Admin 2,000 2,000 0 (100.00) ( 001-231-534.303 Special Events 54,000 60,213 55,000 (8.66) (5,213) 001-231-540300 Travel&Per Diem 1,500 1,500 1,500 0•0� � 001-231-541.300 Communication Services 14,000 14,000 14,000 0.00 � 001-231-541.301 Postage 150 150 150 0.00 0 001-231-543.300 Utility Services 14,600 16,020 13,500 (15.73) (2,520) 001-231-545300 Insurance 14,000 14,000 14,700 5.00 700 001-231-546.200 R&M-Station 11 10,000 10,000 5,000 (50.00) (5,000) 001-231-546.302 Vehicle Repair&Maintenance 1,000 1,170 1,500 28.21 330 001-231-546.303 Building Repair&Maint 30,000 30,000 30,000 0.00 � 001-231-546.306 General Maintenance 35,850 35,850 36,000 0.42 150 001-231-546.310 Equipment Repair&Maint 1,700 1,700 1,700 0.00 � 001-231-546.320 Computer system maint&suppl 3,000 a,000 7,500 87.50 3,500 001-231-549.201 Advertising&Promotion 6,000 6,000 6,000 0.00 � 001-231-549.300 Other Misc Chgs&Obligations 3,450 2,650 3,450 30.19 800 001-231-549.304 licenses,Fees&Permits 2,200 2,697 3,100 14.94 403 001-231-549.332 Recreation Progrem Expense 45,850 45,850 46,900 2.29 1,050 001-231-549333 Spring/Summer Camp 17,000 17,000 17,000 0.00 0 001-231-551.300 Office Suppiies&Equipment 2,000 2,000 2,000 0.00 � 001-231-551.315 Concession Supplies 1,500 1,500 800 (46.67) (700) 001-231-552.301 Gas&Oil 2,500 2,500 2,500 0.00 0 001-231-552.302 Sma�l Tools and Equipment 1,500 1,500 1,500 0 00 � 001-231-552.305 Uniforms 500 500 500 0.00 � 001-231-554.300 Books,Publ,Subs&Membershi 500 S00 500 0.00 � 001-231-554301 Personnel Trai�ing 1,200 1,200 -------1,200-------------_-------------0 00------------------------�-----�- ----------------------------------------------------------------------------------- - TOTAL EXPENDITURE 267,500 276,000 267,500 (3.08) (8,500) ----------------------------------------------------------------------------------------------------------------------------- ----------------------------------------- - OPERATING EXPENDITURES/EXPENSE 267,500 276,000 267,500 (3.08) (8,500 Expenditure 19 OH�Z3�ZO1$ BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAI AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET ____ ___BUDGET %CHANGE� _ _AMT CHANGE ----------'----------------------------------- '---- -------------------------------------------------------------------- --------------- " 001-231-512.100 Regular Salaries&Wages 197,aoo i9z,ioo io6,000 �.zn i3,9oo 2,500 2,500 3,150 26.00 650 po1-231-si5.103 Bonus Pay Plan Z�p 0.00 � 001-Z31-515.106 Clothing&Boot Allowance 200 200 59,400 59,400 64,300 8.25 4,900 001-231-515.107 Part-time Salaries 3,000 0.00 � 001-231-515.108 Auto Allowance 3,000 3,000 25,000 28,000 30,000 7.14 2,000 001-231-515.109 Seasonal Salaries&Wages 0.00 � 001-231-515.120 Cell phone allowance 1,200 1,200 1,200 3,000 2,813 3,000 6.65 187 001-231-516.100 Compensated Absences 6.82 1,200 001-231-521.101 FICA Taxes 17,600 17,600 18,800 4,200 4,200 4,400 4.76 200 001-231-521.102 Medicare Taxes 7.41 1,600 001-231-522.102 VOT Pension Contrib�tions 22,200 21,600 23,200 001-231-523.101 Life/Health Insurance 50,300 50,300 53,700 6.76 3,400 001-231-524.100 Workers'Comp Insurance 11,100 11,100 11,900 __ ______________?�1_________________ 800 ------------------------------------------------------------------------------------------------- ------------------ TOTAL EXPENDITURE 397,100 394,013 422,850 732 28,837 -- ---------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- PERSONAL SERVICES 397,100 394,013 422,850 7.32 28,837 Expenditure 001-231-663.600 Improvements other than Bldgs 30,000 36,306 0 (100.00) (36,306) 001-231-664.600 Mach/Equipment 14,000 14,800 10,000 (32.43) (4,800) 001-231-664.601 Computer Equipment 0 0 1,900 0.00 1,900 001-231-664.607 Equipment-Tech 20 000 54,823 0 (100.00) ___ � (54,823) -------------------------=--------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 64,000 105,929 11,900 �$$•��) (94��Z9) --------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 64,000 105,929 11,900 (88.��) �94�029) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 231-Leisure Services 728,600 775,942 702,250 �9•5�) (�3,69�J Dept 700-Debt Service Expenditure 001-700-571.706 2002 Note Payable-PS bdg 306,900 306,900 320,300 4.37 13,400 001-700-571.708 P/S-Prin-SunTrust-Pumpe 41,700 41,700 42,800 2.64 1,100 001-700-571.710 P/S Prin-2015 PD Vehicles 55,400 55,400 0 (100.00) (55,400) 001-700-571.727 Lease Prin-SCVA Fire Equip 25,800 25,800 26,600 3 10_ ___ 800 -----------------------429,800----------------------429,800----------------------389,700----------------- (9.33) ----------�40,100) TOTAL EXPENDITURE --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- D/5-PRINCIPAL 429,800 429,800 389,700 (9.33) (40,100) Expenditure 65,700 65,700 52,300 (20.40) (13,400) 001-700-572.706 2002 Note Payable-PS Bldg 001-700-572.708 P/S-SunTrust-Pumper 6,500 6,500 5,500 (15.38) (1,000) 001-700-572.710 Interest -2015 PD Vehicles 700 700 0 (100.00) (700) 001-700-572.727 Lease Int.-SCVA-Fire Equi 2 400 2,400 1,600 (33.33) _ __(800) --------------------------'-------------------------------------------------------------------------------------------------------------------- zo 08/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE ------------------------------------------------------------------------------------------------ TOTAL EXPENDITURE 75,300 75,300 59,400 ------------------------------------------------------------------------------------------------------------------------- - - �-----------------------�15,900� (21.12 D/5-INTEREST 75,300 75,300 59,400 --------------------------------------------------------------------------------------------------------------------------------------------------- (21.12) (15,900) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 700-Debt Service 505,300 505,100 449,100 (11.09) (56,000) Dept 900-Interfund Transfers Expenditure 001-900-591.301 Trsfto Capital Imp Fund 540,100 540,100 0 (100.00) (540,100) 001-900-591303 Trsf to Capital Projects Fund ___200_000 _200,000 0 _ ___ 100.00 ------------- - ---------- - ------- ( ) (200.000) ------------------------ ---------------------------------- TOTAL EXPENDITURE 740,100 740,100 0 (100.00) (740,100) --------------------------------------------------------------------------------------------------------------------------------------------------------------------- INTERFUND TRANSFERS OUT 740,100 740,100 0 (100.00) (740,100) -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 900-Interfund Transfers 740,100 740,100 0 (100.00) (740,100) Dept 950-Other Nonoperating Expenditure 001-950-549.391 Bank Charges 11,000 11,000 11,000 0.00 0 001-950-549.395 Credit Card Fees and Charges 2,800 2,800 0 ___________________ 100.00__ TOTAL EXPENDITURE � 13,800 13,800 11,000 ----------------------------------------------------------------- ------------------------{2_800)- (20.29) (2,800) --------------------------------------------------------------------------------------------------------------------------------------------------------------------- OTHER FINANCING SOURCES&USES 13,800 13,800 11,000 (20.29) (2,800) ------------------------------------------------------------------------------------------------------------------------------------�-------------------------�2,800 Totals for dept 950-Other Nonoperating 13,800 13,800 11,000 (20.29 ) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ TOTAL APPROPRIATIONS 12,626,200 13,221,845 13,205,200 (0.13) (16,645) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- NET OF REVENUES/APPROPRIATIONS-FUND 001 0 0 0 0.00 0 Fund 301-Capital Improvement Fund ESTIMATED REVENUES Dept 900-Interfund Transfers Revenue 301-900-381.001 Transfer from Generai Fund 540,100 540,100 0 (100.00 ) TOTAL REVENUE � 540,100 � 540,100 0 -----------------------------------------------------------------------------------------------------------------------�540_100_ (100.00) (540,100) -------------------------------------------------------------------------------------------------------------------------------------- TRANSFERSIN 540,100 540,100 0 (100.00) (540,100► P --------------------------------------------------------------------------------------------------------------------------�100 00�----------------------�540,100 Totals for de t 900-Interfund Transfers 540,100 540,100 0 � Dept 990-Other/Reserve/Contingency zi 08/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Revenue 301-990-399.999 Appropriate Fund Balance 49,900 49,900 0 (100.00) (49,900) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ TOTAL REVENUE 49,900 49,900 0 (100.00) (49,900) -------------------------------------------------------------------------------------------------------------------------------------------------------------------- OTHER FINANCING SOURCES 49,900 49,900 0 (100.00) (49,900) -------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 990-Other/Reserve/Contingency 49,900 49,900 0 (100.00) (49,900) TOTAL ESTIMATED REVENUES � 590,000 590,000 0 (100.00) (590,000) APPROPRIATIONS Dept 210-Public Works Expenditure 301-210-546.305 PATHWAY MAINTENANCE 0 64,58H 0 (100.00) (64,588) 301-210-546.350 R&M-Roads 0 318,350 0 (100.00) (318,350) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ TOTAL EXPENDITURE 0 382,938 0 (100.00) (382,938) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ OPERATING EXPENDITURES/EXPENSE 0 382,938 0 (100.00) (382,938) Expenditure 301-210-663.652 Pathway/Sidewalk Improvements 250,000 185,412 0 (100.00) (185,412) 301-210-663.657 Roadway Improvements 3Z0,000 1,650 0 (100.00) (1,650) ------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 570,000 187,062 0 (100.00) (187,062) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 570,000 187,062 0 (100.00) (187,062) --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 210-Public Works 570,000 570,000 0 (100.00) (570,000) Dept 371-US1 Boulevard Project Expenditure 301-371-546.657 R&M-Roadway Improvements 20,000 20,000 0 (100.00) (20,000) -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 20,000 20,000 0 (100.00) (20,000) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 20,000 20,000 0 (100.00) (20,000) --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 371-US1 Boulevard Project 20,000 20,000 0 (100.00) (20,000) -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL APPROPRIATIONS 590,000 590,000 0 (100.00) (590,000) --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- NET OF REVENUES/APPROPRIATIONS-FUND 301 0 0 0 0.00 0 Fund 303-Capital Projects Fund 22 O8/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENOED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ESTIMATED REVENUES Dept 000-GENERAL Revenue 303-000-384.001 Proceeds from LOC 0 0 3,000,000 0.00 3,000,000 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 0 0 3,000,000 0.00 3,000,000 ------------------------------------------------------------------------------------------------------------------------------------------------------------- OTHER FINANCING SOURCES 0 0 3,000,000 0.00 3,000,000 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ Totals for dept 000-GENERAL 0 0 3,000,000 0.00 3,000,000 Dept 900-Interfund Transfers Revenue 303-900-381.001 Transfer from General Fund 200,000 200,000 0 (100.00) (200,000) -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 200,000 200,000 0 (100.00) (200,000) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ TRANSFERSIN 200,000 200,000 0 (100.00) (200,000) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 900-Interfund Transfers 200,000 200,000 0 �100.00) (200,000) ------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL ESTIMATED REVENUES 200,000 200,000 3,000,000 1,400.00 2,800,000 APPROPRIATIONS Dept 317-Recreation Center Expenditure 303-317-662.600 Buildings 0 0 3,000,000 0.00 3,000,000 303-317-663.632 Architect&Engineering-Other 200,000 200,000 0 (100.00) (200,000) -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 200,000 200,000 3,000,000 1,400.00 2,800,000 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 200,000 200,000 3,000,000 1,400.00 Z,800,000 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 317-Recreation Center 200,000 200,000 3,000,000 1,400.00 2,800,000 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL APPROPRIATIONS 200,000 200,000 3,000,000 1,400.00 2,800,000 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- NET OF REVENUES/APPROPRIATIONS-FUND 303 0 0 0 0.00 0 fund 401-Water Fund ESTIMATED REVENUES Dept 000-GENERAL Revenue 23 O$IZ3IZO1$ BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER-----------------DESCRIPTION-------------------------------------------------------------BUDGET-----------------------BUDGET-----------------------BUDGET--------------------%CHANGE---------------AMT CHANGE 401-000-363.101 Martin/Tropic V-Const portion i�,000 i�,000 i�,aoo a.�i soo 401-000-369.000 Other Miscellaneous Revenue 0 ______0________ _____ ____9_000_____ ____ ____0.00__ ____ _9:000 TOTAL REVENUE ----------------------- 17,000-------------------- 17,000 26,800 57.65 9,800 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- MISCELLANEOUS REVENUES 17,000 17,000 26,800 57.65 9,800 Revenue 401-000-343.301 Water Sales 2,952,200 2,952,200 3,087,300 4.58 135,100 401-000-343.302 Water-Connect Charges 17,000 17,000 17,800 4.71 800 401-000-343.303 Water-Fire Hydrants Rent 67,400 67,400 70,700 4.90 3,300 401-000-343.304 Water Surcharge 492,000 492,000 516,600 5.00 24,600 401-000-343.306 Monthly Service Charge 1,780,500 1,780,500 1,886,300 5.94 105,800 401-000-343.307 Penalty Charges 4,500 4,500 48,000 966.67 43,500 401-000-343.308 Other Water Service Income 1,500 1,500 1,500 0.00 0 401-000-343.700 Water Conservation&Resource 1,000 1,000 __ _1,000_ ____ _ 0 00___ _ _____ __0 ------------------------------------------------- - - - - TOTAL REVENUE 5,316,100 5,316,100 5,629,200 5.89 313,100 ------------------------------------------------------------------------------------------------------------------------------------------------------------------ CHARGES FOR SERVICES 5,316,100 5,316,100 5,629,200 5.89 313,100 Revenue 401-000-369.110 Capital Connect Charge-Cust 25,900 25,900 27,100 4.63 1,200 401-000-369.111 Capital Connect Charge-Deve 8,600 8,600 9,000 4.65 400 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 34,500 34,500 36,100 4.64 1,600 --------------------------------------------------------------------------------------------------------------------------------------------------------------------- OTHER FINANCING SOURCES 34,500 34,500 36,100 4.64 1,600 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 000-GENERAL 5,367,600 5,367,600 5,692,100 6.05 324,500 Dept 950-Other Nonoperating Revenue 401-950-361.100 Interest/Investment Earnings ____ _____________8_500 _ _ ______8,500 60,000 605 88 ___51,500 TOTAL REVENUE 8,500 8,500 60,000 605.88 51,500 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- UNRESTRICTED INVESTMENT EARNIN 8,500 8,500 60,000 605.88 51,500 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 950-Other Nonoperating 8,500 8,500 60,000 605.88 51,500 Dept 990-Other/Reserve/Contingency Revenue 401-990-399.999 Appropriate Fund Balance ----------------------883,450---------------------2,071,434----------------------2,095,750----------------------------1.17-------------------------24_316 TOTAL REVENUE 883,450 2,071,434 2,095,750 1.17 24,316 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- OTHER FINANCING SOURCES 883,450 2,071,434 2,095,750 1.17 24,316 Za O8/23/2018 BUDGET REPORT fOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 990-Other/Reserve/Contingency 883,450 2,071,434 2,095,750 1.17 24,316 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL ESTIMATED REVENUES 6,259,550 7,447,534 7,847,850 5.38 400,316 APPROPRIATIONS Dept 241-Water-Administration Expenditure 401-241-531.301 Legal Services 10,000 20,000 15,000 (25.00) (5,000) 401-241-531.302 Engineering Services 50,000 51,899 50,000 (3.66) (1,899) 401-241-532.300 Accounting&Auditing Service 30,400 30,400 31,100 2.30 700 401-241-534.300 Other Contractual Services 20,000 20,000 20,000 0.00 0 401-241-541300 Communication Services 4,000 4,000 2,500 (37.50) (1,500) 401-241-544.304 FEC Lease 13,500 14,123 15,300 8.33 1,177 401-241-545.300 Insurance 43,100 43,100 45,300 5.10 2,200 401-241-546.320 Computer system maint&suppl 0 0 36,300 0.00 36,300 401-241-549300 Other Misc Chgs&Obligations 0 1,500 2,100 40.00 600 401-241-549.301 Admin Mgmt Fees 556,200 556,200 572,900 3.00 16,700 401-241-549.304 Licenses,Fees&Permits 800 800 800 0.00 0 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 728,000 742,022 791,300 6.64 49,278 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ OPERATING EXPENDITURES/EXPENSE 728,000 742,022 791,300 6.64 49,278 Expenditure 401-241-512.100 Regular Salaries&Wages 256,500 268,200 319,700 19.20 51,500 401-241-515.103 Bonus Pay Plan 1,200 1,200 1,850 54.17 650 401-241-515.108 Auto Allowance 4,500 4,500 1,500 (66.67) (3,000) 401-241-515.120 Cell phone allowance 1,400 1,400 900 (35.71) (500) 401-241-515.125 Other Allowances 1,200 1,200 0 (100.00) (1,200) 401-241-516.100 Compensated Absences 5,000 5,000 2,500 (50.00) (2,500) 401-241-521.101 FICA Taxes 14,400 15,200 19,900 30.92 4,700 401-241-521.102 Medicare Taxes 3,900 4,200 4,700 11.90 500 401-241-522.102 VOT Pension Contributions 28,800 29,500 35,900 21.69 6,400 401-241-523.101 Life/Health Insurance 24,400 26,300 44,500 69.20 18,200 401-241-524.100 Workers'Comp Insurance 8,200 8,200 8,800 7.32 600 401-241-526.104 ICMA-Def Comp Plan 11,600 11,600 0 (100.00) (11,600) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 361,100 376,500 440,250 16.93 63,750 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 361,100 376,500 440,250 16.93 63,750 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 241-Water-Administration 1,089,100 1,118,522 1,231,550 10.11 113,028 25 08/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMEN�ED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ Dept 242-Water- Production Expenditure 401-242-531.342 Water Analysis&Sampling 30,000 30,000 33,000 10.00 3,000 401-242-534300 OTHER CONTRACTUAL SERVICES 0 20,927 0 (100.00) (20,927) 401-242-540300 Travel&Per Diem 2,000 2,000 2,200 10.00 200 401-242-541.300 CommunicaCion Services 20,000 20,000 22,000 10.00 2,000 401-242-541.301 Postage 3,000 3,000 3,300 10.00 300 401-242-543.300 Utility Services 350,000 382,000 385,000 0.79 3,000 401-242-544.301 Operating Leases 8,000 8,000 8,800 10.00 800 401-242-546.302 Vehicle Repair&Maintenance 8,000 8,000 8,800 10.00 800 401-242-546.303 Building Repair&Maint 60,000 60,000 66,000 10.00 6,000 401-242-546.309 Landscape&Irrigation Maint 30,000 30,000 33,000 10.00 3,000 401-242-546310 Equipment Repair&Maint 65,000 65,000 71,500 10.00 6,500 401-242-546320 Computer system maint&suppl 33,900 33,900 0 (100.00) (33,900) 401-242-546.342 Water System Maintenance 82,500 84,300 86,900 3.08 2,600 401-242-547.300 Printing&Binding 3,000 3,000 3,100 3.33 100 401-242-549300 Other Misc Chgs&Obligations 5,000 5,000 5,200 4.00 200 401-242-549304 Licenses,Fees&Permits 30,000 30,046 30,900 2.84 854 401-242-551.300 Office Supplies&Equipment 7,000 7,000 7,300 4.29 300 401-242-552.301 Gas&Oil 4,000 4,000 4,200 5.00 200 401-242-552.302 Small Tools and Equipment 5,500 7,000 5,700 (1H.57) (1,300) 401-242-552303 Diesel Fuel 7,000 7,000 7,300 4.29 300 401-242-552.305 Uniforms 4,000 4,038 4,200 4.01 162 401-242-55Z341 Water Purchases � 30,000 30,000 30,000 0.00 0 401-242-552.342 Water Chemicals 185,000 185,000 196,000 5.95 11,000 401-242-552.343 Laboratory Supplies 20,000 30,000 30,000 0.00 0 401-242-554.300 Books,Publ,Subs&Membershi 2,000 2,000 2,100 5.00 100 401-242-554.301 Personnel Training 6,000 6,000 6,200 333 200 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 1,000,900 1,067,211 1,052,700 (1.36) (14,511) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 1,000,900 1,067,211 1,052,700 (136) (14,511) Expenditure 401-242-512.100 Regular Salaries&Wages 668,800 556,820 596,900 7.20 40,080 401-242-514.100 Overtime 11,000 30,000 25,000 (16.67) (5,000) 401-242-515.101 Holiday Pay 7,200 7,200 7,500 4.17 300 401-242-515.102 Standby Pay 10,000 10,000 10,300 3.00 300 401-242-515.103 Bonus Pay Plan S00 500 S00 0.00 0 401-242-515.106 Clothing&Boot Allowance 1,100 1,100 1,000 (9.09) (100) 401-242-515.108 Auto Allowance 6,000 6,000 0 (100.00) (6,000) 401-242-515.120 Cell phone allowance 1,200 1,200 0 (100.00) (1,200) 401-242-516.100 Compensated Absences 5,000 28,031 5,000 (82.16) (23,031) 401-242-521.101 FICA Taxes 43,200 43,200 39,000 (9.72) (4,200) 26 08/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET BUDGET BUDGET %CHANGE AMT CHANGE -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 401-242-521.102 Medicare Taxes 30,100 10,100 9,200 (8.91) (900) 401-242-522.101 FRS Contributions 7,800 7,800 7,200 (7.69) (600) 401-242-522.102 VOT Pension Contributions 66,600 66,600 58,400 (12.31) (8,200) 401-242-523.101 Life/Health Insurance 134,100 102,100 141,600 38.69 39,500 401-242-524.100 Workers'Compinsurance ------------------------16_500------------------------16,500-------------------------17,700----------------------------7.27---------------------------1,200 TOTAL EXPENDITURE 989,100 887,151 919,300 3.62 32,149 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 989,100 887,151 919,300 3.62 32,149 Expenditure 401-242-664.601 Computer Equipment _ 0 � 9,915 0 (100.00 ---------------------------------------------------------------------------------------------- ------------------------�9:915�- TOTAL EXPENDITURE 0 9,915 0 (100.00) (9,915) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 0 9,915 0 (100.00) (9,915) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ Totals for dept 242-Water- Production 1,990,000 1,964,277 1,972,000 039 7,723 Dept 243-Water-Distribution Expenditure 401-243-540.300 Travel&Per Diem 500 500 600 20.00 100 401-243-541.300 Communication Services 14,000 14,000 14,500 3.57 500 401-243-541.301 POSTAGE 24,000 24,000 24,800 3.33 800 401-243-544.301 Operating Leases 4,150 4,150 4,300 3.61 150 401-243-546.301 Office Equip/Repair&Maint 1,500 1,500 1,600 6.67 100 401-243-546302 Vehicle Repair&Maintenance 10,000 10,000 10,300 3.00 300 401-243-546.303 Building Repair&Maint 5,000 5,000 5,200 4.00 200 401-243-546.309 Landscape&Irrigation Maint 2,000 2,000 2,100 5.00 100 401-243-546.310 Equipment Repair&Maint 5,000 5,000 5,200 4.00 200 401-243-546.320 Computer system maint&suppl 21,300 21,300 0 (100.00) (21,300) 401-243-546.342 Water System Maintenance 45,000 45,000 46,400 3.11 1,400 401-243-547.300 Printing&Binding 3,000 14,000 15,000 7.14 1,000 401-243-549.300 Other Misc Chgs&Obligations 3,000 3,000 3,100 3.33 100 401-243-549.304 licenses,Fees&Permits 1,800 1,800 1,900 5.56 100 401-243-551.300 Office Supplies&Equipment 2,000 2,000 2,100 5.00 100 401-243-552.301 Gas&Oil 10,000 10,000 10,300 3.00 300 401-243-552302 Small Tools and Equipmeni 5,000 5,000 5,200 4.00 200 401-243-552305 Uniforms 3,100 3,100 3,200 3.23 100 401-243-554.301 Personnel Training 3,000 3,000 3,100 3.33 100 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 163,350 174,350 158,900 (8.86) (15,450) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ OPERATING EXPENDITURES/EXPENSE 163,350 174,350 158,900 (8.86) (15,450) Expenditure z� O8/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER----------------DESCRIPTION--------------------------------------------------------------BUDGET-----------------------BUDGET------------------------BUDGET--------------------%CHANGE----------------AMT CHANGE 401-243-512.100 Regular Salaries&Wages 479,800 466,800 494,600 5.96 27,800 401-243-514.100 Overtime 8,000 10,000 10,000 0.00 0 401-243-515.102 Standby Pay 24,500 24,500 24,500 0.00 0 401-243-515.103 Bonus Pay Plan 1,000 1,000 1,250 25.00 250 401-Z43-515.106 Clothing&Boot Allowance 900 900 850 (5.56) (50) 401-243-516.100 Compensated Absences 5,000 5,000 5,000 0.00 0 401-243-521.101 FICA Taxes 31,600 31,600 32,700 3.48 1,100 401-243-521.102 Medicare Taxes 7,400 7,400 7,700 4.05 300 401-243-522.101 FRS Contributions 23,000 23,000 19,800 (13.91) (3,200) 401-243-522.102 VOT Pension Contributions 36,200 36,200 37,400 331 1,200 401-243-523.101 Life/Health Insurance 109,900 109,900 112,900 2.73 3,000 401-243-524.100 Workers'Comp Insurance ------------------------11,800-------------------------11,800-------------------------12_700----------------------------7�63-----------------------------900 TOTAL EXPENDITURE 739,100 728,100 759,400 4.30 31,300 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- PERSONAL SERVICES 739,100 728,100 759,400 4.30 31,300 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ Totals for dept 243-Water-Distribution 902,450 902,450 918,300 1.76 15,850 Oept 411-Renewal&Replacement Expenditure 401-411-531.302 Engineering Services 150,000 207,179 150,000 (27.60) (57,179) 401-411-546.604 R&M-Pump and Motor Rehab 25,000 25,000 25,800 3.20 800 401-411-546.605 R&M-Well Rehabilitation 50,000 50,000 51,500 3.00 1,500 401-411-546.607 R&M-Water Mains 150,000 217,106 0 (100.00) (217,106) 401-411-549.671 Misc.Renewai&Replacement 580,000 1,640,000 1,840,000 12.20 200,000 401-411-552.601 Meters,Valves&Hydrants _______ ______198_000 __ ____ 198,000 204_000 3.03 _ _6,000 - ----------------------- (2 82) (65,985) TOTAL EXPENDITURE 1,153,000 2,337,285 2,271,300 ------------------------------------------------------------------- - - - --------------------------------- OPERATING EXPENDITURES/EXPENSE 1,153,000 2,337,285 2,271,300 (2.82) (65,985) Expenditure 401-411-664.600 Mach/Equipment 85,000 31,066 0 (100.00) (31,066) 401-411-664.601 Computer Equipment 2,300 2,300 9,100 295.65 6,800 401-411-664.602 Vehicles 40,000 40,000 0 (100.00) (40,000) 401-411-664.607 E ui ment-Tech 82,000 82,000 � _ _______ 50:000 ) 4 P ------------------------------------------------------------- -------------------------�39.02)-----------------------�32,000_ TOTALEXPENDITURE 209,300 155,366 59,100 (61.96) (96,266) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CAPITAL OUTLAY 209,300 155,366 59,100 (61.96) (96,266) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 411-Renewal&Replacement 1,362,300 2,492,651 2,330,400 (6.51) (162,251) Dept 700-Debt Service Expenditure zs O8/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER DESCRIPTION BUDGET _ BUDGET BUDGET �o CHANGE______ AMT CHANGE_ ------------------------------------------------------------------ 401-700-571.705 Prin-2004 Water N/P BOA 37,000 37,000 39,000 5.41 2,000 401-700-571.717 Backhoe Principle 10,000 10,000 0 (100.00) (10,000) 401-700-571.720 Prin-2008 Water Utility Not _324_800 _ 324,800_ __ 336,300 _ 354 _ _ _11,500 TOTAI EXPENDITURE 371,800 371,800 375,300 0.94 3,500 ----------------------------------------------------------------------------------------------------------------------------------------------------------------- D/5-PRINCIPAL 371,800 371,800 375,300 0.94 3,500 Expenditure 401-700-572.705 Int-2004 Water N/P BOA 7,700 7,700 6,800 (11.69) (900) 401-700-572.717 Backhoelnterest 2,400 2,400 0 (100.00) (2,400) 401-700-572.720 Int-2008 Water Utility Note 146,400 146,400 135,000 {7.79) (11,400) 401-700-573.700 Other Debt Service Costs . 0 44,934 22,500 (49.93) (22,434) ----------------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENDITURE 156,500 201,434 164,300 (18.43) (37,134) ---------------------------------------------------------------- - - - ----------------------------------- - D/5-INTEREST 156,500 201,434 164,300 (18 43) (37,134) ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 700-Debt Service 528,300 573,234 539,600 (5.87) (33,634) Dept 950-Other Nonoperating Expenditure 401-950-559.301 Budgeted Depreciation(netted 365_400 _ 365,400 825_000 125.78 _ 459,600 ------------- - - - TOTAL EXPENDITURE 365,400 365,400 825,000 125.78 459,600 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 365,400 365,400 825,000 125.78 459,600 Expenditure 401-950-549.391 Bank Charges 11,000 11,000 11,000 0.00 0 401-950-549.395 Credit Card Fees and Charges ------------------------11:000-------------------------20_000-------------------------20_000---------------------------0 00--------------------------------p- TOTAL EXPENDITURE 22,000 31,000 31,000 0.00 0 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- OTHER FINANCING SOURCES&USES 22,000 31,000 31,000 0.00 0 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 950-Other Nonoperating 387,400 396,400 856,000 115.94 459,600 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ TOTAL APPROPRIATIONS 6,259,550 7,447,534 7,847,850 5.38 400,316 NET OF REVENUES/APPROPRIATIONS-FUND 401 -------------------------------0---------------------------------�--------------------------------0---------------------------0.00-------------------------------0- Fund 402-Refuse&Recycling ESTIMATED REVENUES Dept 000-GENERAL Revenue 29 O8/23/2018 BUDGET REPORT FOR VILLAGE OF TEQUESTA 2017-18 2017-18 2018-19 2018-19 2018-19 ORIGINAL AMENDED RECOMMENDED RECOMMENDED RECOMMENDED GL NUMBER-----------------DESCRIPTION-------------------------------------------------------------BUDGET-----------------------BUDGET------------------------BUDGET--------------------%CHANGE----------------AMT CHANGE 402-000-343.400 Refuse/Recycling Fees 484,000 484,000 484,000 0.00 0 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL ReVENUE 484,000 4$4,000 4H4,OOO O.00 O ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- CHARGES FOR SERVICES 484,000 484,000 484,000 0.00 0 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 000-GENERAL 484,000 484,000 484,000 0.00 0 Dept 950-Other Nonoperating Revenue 402-950-361.100 Interest/Investment Earnings _______________ __0 0 ___ 2_000 0.00 2,000 -------- --------------------------------------------------- -------------------------------------------------------------------- TOTAL REVENUE 0 0 2,000 0.00 2,000 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- UNRESTRICTED INVESTMENT EARNIN 0 0 2,000 0.00 2,000 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totais for dept 950-Other Nonoperating 0 0 2,000 0.00 2,000 Dept 990-Other/Reserve/Contingency Revenue 402-990-399.999 Appropriate Fund Balance 15,400 15,400 0 (100.00) (15,400) ---------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL REVENUE 15,400 15,400 0 (100.00) (15,400) ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- OTHER FINANCING SOURCES 15,400 15,400 0 (100.00) (15,400) --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 990-Other/Reserve/Contingency 15,400 15,400 0 (100.00) (15,400) --------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAL ESTIMATED REVENUES 499,400 499,400 486,000 (2.68) (13,400) APPROPRIATIONS Dept 245-Refuse and Recycling Expenditure 402-245-543.302 Solid Waste/Residential 269,400 250,900 232,200 (7.45) (18,700) 402-245-543.303 Recycling/Residential 95,600 107,600 107,100 (0.46) (500) 402-245-543.304 Yard Waste/Residential 89,400 132,400 132,400 0.00 0 402-245-543306 Fuel Factor 36,500 0 0 0.00 0 402-245-549.300 Other Misc Chgs&Obligations 600 600 600 0.00 0 402-245-549.301 Admin Mgmt Fees 7,900 7,900 8,100 2.53 200 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TOTAI EXPENDITURE 499,400 499,400 480,400 (3.80) (19,000) --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- OPERATING EXPENDITURES/EXPENSE 499,400 499,400 480,400 (3.80) (19,000) --------------------------------------------------------------------------------------------------------------------------------------------------------------------- Totals for dept 245-Refuse and Recycling 499,400 499,400 480,400 (3.80) (19,000)