HomeMy WebLinkAboutMinutes_Regular_09/29/1988~]
L
VILLAGE OF TEQUESTA
Post Office Box 3273 • 357 Tequesta Drive
Tequesta, Florida 33469-0273 (407) 746-7457
VILLAGE OF TEQUESTA
PUBLIC HEARING AND VILLAGE COUNCIL
MEETING MINUTES
SEPTEMBER 29, 1988
I. The Tequesta Village Council held a regularly scheduled
Village Council Meeting and a Public Hearing to finalize the
budget for fiscal year 1988/89 and adopt a millage rate, at
the Village Hall, 357 Tequesta Drive, Tequesta, Florida on
Thursday, September 29, 1988. The meeting was called to
order at 5:35 P.M. by Mayor Ron T. Mackail and a roll call
was taken by the Village Clerk. Councilmembers present
were: Ron T. Mackail, Mayor; Edward C. Howell, Vice-Mayor;
Councilmembers William E. Burckart, Joseph N. Capretta and
Earl L. Collings. Village officials present were: Thomas G.
Bradford, Village Manager; Wendy K. Harrison, Administrative
Assistant to the Village Manager; John C. Randolph, Esq.,
Village Attorney; Department Heads and Bill C. Kascavelis,
Finance Director/Clerk.
II. Mayor Ron T. Mackail gave the Invocation and led those in
attendance to the Pledge of Allegiance to the American Flag.
III. APPROVAL OF AGENDA
A) Additions to Agenda Item VIII - ANY OTHER MATTERS:
1) Mr. Bradford
(a) A discussion by the Building Official concerning
Zoning Ordinance provisions pertaining to Free
Standing Signs located in commercial zoned
shopping centers
(b) Village Attorney to discuss a proposed ordinance
establishing a Code Enforcement Regulatory Board,
and Commercial Landscaping Legislation
2) Councilmember Burckart
(a) Loxahatchee River Management Coordinating
Committee Meeting Report
3) Councilmember Capretta
. (a) Requested that the Village Manager review the
coordination of the Cypress Drive Drainage
Improvement Project and the Tequesta Drive
Widening Improvement Project.
Village Council Public Hearing
• and Village Council Meeting
September 29, 1988
Page 2 -
-------------------------------------
(b) Suggested Council discuss the need for scheduling
a Workshop to review the Village progress to
comply with state mandated Solid Waste curb side
separation and collection requirements, and
review the State Statutes applicable requiring
compliance effective July 1, 1989.
4) Mayor Mackail
(a) Review correspondence received regarding
continuance of WC-130 Hurricane Tracking Aircraft
Resolution.
IV. PUBLIC HEARINGS
A) The Mayor announced the purpose of the Public Hearing was
to finalize the Budget for Fiscal Year 1988/89 and adopt
the millage rate to fund said budget.
The Mayor stated that the millage rate proposed to fund
the budget tentatively approved by the Village Council is
5.7510 mills, which is .20% less than the computed rolled-
back millage rate of 5.7627 mills. (The rolled-back rate
is the proper method of computing a millage rate which,
exclusive of new construction, additions to structures,
deletions, and property added to geographic boundary
changes will provide the same ad-valorem tax revenue as
was levied the previous year.)
The Village Manager provided a summary review of the
Village budgets for the Special Revenue Fund, Debt Service
Fund, Capital Improvement Fund, Water Enterprise Fund and
General Fund. Upon completion of the review, the Mayor
opened the floor to discussion by Councilmembers and the
general public, for any questions or comments concerning
adoption of the proposed millage rate of 5.7510 mills and
the budget as presented. There being no discussion, the
Mayor requested that the Village Attorney proceed with the
readings of the resolutions in entirety for levying a
millage rate of 5.7510 mills and providing for adoption
for Village Budgets for Fiscal Year 1988/89.
The Village Attorney read Resolution No. 14-87/88:
"A RESOLUTION OF THE VILLAGE OF TEQUESTA, FLORIDA,
PROVIDING FOR LEVYING A MILEAGE RATE OF 5.7510 DOLLARS
PER $1,000.00 OF TAXABLE VALUATION FOR THE FISCAL YEAR
1988/1989.
Village Council Public Hearing
and Village Council Meeting
September 29, 1988
Page 3 -
-----------------------------------
WHEREAS, IT IS NECESSARY FOR THE VILLAGE OF TEQUESTA TO
ADOPT BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1,
1988; AND
WHEREAS, THE GENERAL FUND BUDGET FOR THE FISCAL YEAR
COMMENCING OCTOBER 1, 1988 REQUIRES A MILEAGE RATE OF
$5.7510 DOLLARS PER $1,000.00 OF TAXABLE VALUE;
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF
THE VILLAGE OF TEQUESTA, FLORIDA:
Section 1. That the millage rate of $5.7510 dollars per
$1,000.00 of taxable valuation for the fiscal year
1988/1989 be and is hereby adopted.
Section 2. That the millage rate of $5.7510 dollars per
51,000.00 of taxable valuation for the fiscal year
1988/1989 is .20% less than the rolled-back rate.
Section 3. That certified copies of this Resolution be
forwarded to Palm Beach County Property Appraiser, Palm
Beach County Tax Collector and State Department of
Revenue."
Councilmember William E. Burckart moved, seconded by
Councilmember Earl L. Collings, "to adopt Resolution No. 14-
87/88 as presented." The vote on the motion was:
Ron T. Mackail
Edward C. Howell
Joseph N. Capretta
Earl L. Collings
William E. Burckart
- for
- for
- for
- for
- for
the motion therefore passed and Resolution No. 14-87/88 was
adopted.
The Village Attorney read Resolution No. 15-87/88:
"A RESOLUTION OF THE VILLAE OF TEQUESTA, FLORIDA, PROVIDING
FOR THE ADOPTION OF THE BUDGETS FOR THE FISCAL YEAR
COMMENCING OCTOBER 1, 1988.
~J
Village Council Public Hearing
and Village Council Meeting
September 29, 1988
Page 4 -
----------------------------------------
WHEREAS, it is necessary for the Village of Tequeseta to
adopt budgets for the fiscal year commencing October 1, 1988;
and
WHEREAS, the Village Council of the Village of Tequesta,
Florida held public hearings on September 15, 1988 and
September 29, 1988 on the budgets for the fiscal year
commencing October 1, 1988;
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA:
Section 1. That the budgets for the fiscal year commencing
October 1, 1988, attached to and made a part of this
Resolution and marked Exhibit "A" is hereby adopted.
Section 2. That the Village Manager is hereby authorized to
execute "intra-fund" transfers within the line item
appropriations of individual Village Fund Budgets, as he
deems necessary throughout the fiscal year, to enable
continuity of municipal operations."
Councilmember Earl L. Collings moved, seconded by
Councilmember Joseph N. Capretta, "to adopt Resolution No. 15-
87/88 as presented." The vote on the motion was:
William E. Burckart
Edward C. Howell
Ron T. Mackail
Joseph N. Capretta
Earl L. Collings
- for
- for
- for
- for
- for
the motion therefore passed and Resolution No. 15-87/88 was
adopted. ( A copy of Exhibit "A" through "E" Village of
Tequesta Budgets for fiscal year 1988/89 Revised September
29, 1988 is attached to and made a part of these minutes for
informational purposes.)
B) A Public Hearing to discuss proposed amendments to the
current Village Zoning Ordinance No. 355, by adding
additional Special Exception Use (Hotels) to the C-2
Community Commercial District
•
Village Council Public Hearing
and Village Council Meeting
September 5, 1988
Page 5 -
------------------------------------
The Village Attorney read by title the first reading of
Ordinance No. 375, "AN ORDINANCE OF THE VILLAGE OF TEQUESTA,
PALM BEACH COUNTY, FLORIDA, AMENDING ZONING ORDINANCE N0.
355, AS AMENDED, BY AMENDING SECTION VII, SCHEDULE OF
REGULATIONS, BY ADDING AN ADDITIONAL SPECIAL EXCEPTION USE TO
THE C-2, COMMUNITY COMMERCIAL DISTRICT; PROVIDING FOR
SEVERABILITY; PROVIDING FOR CODIFICATION; PROVIDING AN
EFFECTIVE DATE."
Mr. Ladd, the Village Building Official reviewed comments
received from Mr. Gene Caputo, Village Planning and Zoning
Consultant addressing main entrance doors for accessory uses
and he suggested that sections (d) and (e) of the ordinance
be amended, which would require the entrances to accessory
use facilities such as shops, retail sale of flowers,
sundries, newspapers and books, jewelry, gifts, sportswear
and clothing, art and similar items, barber and beauty shops,
swimming pools, spas, tennis courts, cabanas, clubhouse
saunas and exercises rooms shall be located within the
interior of the hotels. The Village Attorney reviewed the
proposed ordinance in detail with Council. Mr. Ladd also
noted that the required traffic study for such a facility
would include traffic generated by the ancillary uses such
as restaurants and other accessory shops located within the
hotel.
Upon completion of the review, Councilmember Collings moved,
seconded by Councilmember Burckart, "to adopt the first
reading of Ordinance No. 375 subject to amendments to section
(d) and section (e) of the Ordinance requiring main entrance
doors for accessory uses to be modified as discussed." The
vote on the motion was:
Joseph N. Capretta - for
William E. Burckart - for
Edward C. Howell - for
Ron T. Mackail - for
Earl L. Colllings - for
the motion therefore passed and the first reading of
Ordinance No. 375 was adopted.
~J
Village Council Public Hearing and
Village Council Meeting
September 29, 1988
Page 6 -
--------------------------------------
V. APPROVAL OF MINUTES AND REPORTS
Vice-Mayor moved, seconded by Councilmember Collings, "to
approve the Village Council Minutes of the meeting held
September 15, 1988, the Village Council Workshop Meeting
Minutes of the meeting held September 22, 1988, the Village
Manager's Report covering the period of September 12, 1988
through September 23, 1988, and the Tequesta Planning
Commission Meeting Minutes of the meeting held August 10,
1988 as presented." The vote on the motion was:
William E. Burckart - for
Joseph N. Capretta - for
Ron T. Mackail - for
Earl L. Collings - for
Edward C. Howell - for
the motion therefore passed and was adopted.
VI. COMMUNICATION FROM CITIZENS
A) Village resident, Mr. Robert Sattley addressed Council
concerning a hazardous condition existing for pedestrians
along the eastside of Old Dixie Highway from Eyeball
Avenue to Tequesta Drive for lack of a pedestrian pathway,
and a pathway along the northside of Tequesta Drive from
Old Dixie Highway to Gallery Square North. The matter was
referred to the Village Manager for his review and
recommendations.
VII. NEW BUSINESS
A) The Village Attorney read by title Resolution No. 16-87/88
"A RESOLUTION OF THE VILLAGE OF TEQUESTA, PALM BEACH
COUNTY, SUPPORTING THE ARTS IN TEQUESTA AND URGING EVERY
TEQUESTA CITIZEN TO BE COGNIZANT OF THE IMPORTANCE OF
COMMUNITY CULTURAL DEVELOPMENT AND URGING THE TEQUESTA
COMMUNITY TO PROMOTE AND SUPPORT THE ARTS." Upon
completion of the reading and a brief discussion by
Council, Councilmember Collings moved, seconded by
Councilmember Howell, "to adopt Resolution No. 16-87/88 as
presented." The vote on the motion was:
Village Council Public Hearing
and Village Council Meeting
September 29, 1988
Page 7 -
-------------------------------------
William E. Burckart
Joseph N. Capretta
Ron T. Mackail
Edward C. Howell
Earl L. Collings
- for
- for
- for
- for
- for
the motion therefore
was adopted.
passed and Resolution No. 16-87/88
B) The Village Manager reviewed a communication received from
E. Faye Schrecengost, Executive Director, Lighthouse
Gallery, Inc. requesting usage of Gallery Square North
Parking Lot by the Lighthouse Gallery for the 25th Annual
Arts and Craft Festival to be held on Sunday, November 20,
1988 conditioned upon an approved traffic plan, and
submittal of indemnification to the Village.
Upon completion of a review of the request, Councilmember
Burckart moved, seconded by Councilmember Howell, "to
approve the request received from Lighthouse Gallery, Inc.
• for usage of Village Parking Lot to hold the 25th Annual
Arts and Crafts Festival on November 20, 1988 subject to
the conditions specified by the Village." The vote on the
motion was:
Joseph N. Capretta
Earl L. Collings
Ron T. Mackail
Edward C. Howell
William E. Burckart
- for
- for
- for
- for
- for
the motion therefore passed and was adopted.
C) The Village Manager reviewed a memorandum to Council
detailing revisions contained in Resolution No. 17-87/88,
providing budget revisions for items previously approved
during this fiscal year by Council to the General Fund in
the total amount of $63,285.00 for such items as, computer
program services to provide for monthly accounting period
closings, the new ESSX telephone communication system,
Village Newsletter equipment, 50% of the cost of the new
exterior doors for Village Hall, severance pay for the
former Chief of Police, purchase of the new Emergency
Village Council Public Hearing
and Village Council Meeting
September 29, 1988
Page 8 -
Generator for the E-911 telephone system and drainage
maintenance expenses including the Country Club Retention
Ponds. The Water Department Operation and Maintenance
Fund Operating Budget was also increased a total amount of
$30,000.00, resulting primarily from increased water
production costs requiring additional appropriations to
electric utility service and chemical expense accounts.
Upon completion of the Village Manager's review, Mayor
Mackail read Resolution No. 17-87/88 by title, "A
RESOLUTION OF THE VILLAGE OF TEQUESTA, FLORIDA, PROVIDING
FOR AMENDMENTS TO THE VILLAGE BUDGETS ADOPTED FOR FISCAL
YEAR 87/88 COMMENCING OCTOBER 1, 1987." Upon completion
of the reading, Councilmember Collings moved, seconded by
Councilmember Capretta, "to adopt Resolution No. 17-87/88
as presented." The vote on the motion was:
l~
Ron T. Mackail
William E. Burckart
Edward C. Howell
Joseph N. Capretta
Earl L. Collings
the motion therefore passed and Resolution No. 17-87/88
was adopted.
D) The Mayor read by title Resolution No. 18-87/88, "A
RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, PALM BEACH COUNTY, FLORIDA, ADOPTING THE VILLAGE
OF TEQUESTA EMPLOYEE HANDBOOK AS A MASTER EMPLOYEE POLICY,
PROCEDURE AND BENEFIT DOCUMENT FOR THE VILLAGE OF
TEQUESTA."
Mr. Bradford reviewed various sections of the Employee
Handbook including employee grievance procedures. He
thanked Ms. Wendy K. Harrison for the extensive amount of
research undertaken prior to completion of the final draft
of the document. Mr. Bradford further noted that the
Employee Handbook had been reviewed in detail with all
Department Heads at recently held staff meetings, and he
received their unanimous support for approval of the
Handbook as presented. Councilmembers Capretta and
- for
- for
- for
- for
- for
•
Village Council Public Hearing
and Village Council Meeting
September 29, 1988
Page 9 -
------------------------------------
Collings emphasized the significance and importance of the
Employee Handbook to the employees of the Village, and
suggested that the Village Manager present the document to
all employees in a professional manner emphasing the
employee benefits and concerns of management for Village
employees. Upon completion of the review, Councilmember
Burckart moved, seconded by Councilmember Capretta, "to
adopt Resolution No. 18-87/88, adopting the Village of
Tequesta Employee Handbook as the master employee
policies, procedures and benefits documents of the
Village, as presented." The vote on the motion was:
Earl L. Collings
Ron T. Mackail
Joseph N. Capretta
Edward C. Howell
William E. Burckart
the motion therefore
was adopted.
- for
- for
- for
- for
- for
passed and Resolution No. 18-87/88
E) The Village Manager reported that the Planning Commission -
an Ad Hoc Advisory Commission to Council, will expire if
Council does not provide a time extension for the
Commission. The Councilmembers reviewed the projects
undertaken by the Planning Commission and particularly
praised the results of the Tequesta Beautification Project
providing for the planting of the Queen Palm Trees along
both sides of U.S. Highway One commercial district. The
Village Attorney stated that the purpose of Ad Hoc
Committees is to conduct activities assigned by Council
and to report recommendations to Council in an advisory
capacity. Upon completion of the review, it was a
consensus of Council that the Planning Commission should
be extended for a six (6) month period to complete work
on pending projects and to provide Council with their
recommendations for any additional assignments. During
this time, Council can also determine the role to be
assigned the Planning Commission and consider new projects
which would be undertaken by the Commission.
•
• Village Council Public Hearing
and Village Council Meeting
September 29, 1988
Page 10-
---------------------------------------
Councilmember Collings moved, seconded by Councilmember
Burckart, "to extend the Village of Tequesta Planning
Commission for a six (6) month period to continue work on
current projects and plan for future projects for the
Commission." The vote on the motion was:
Joseph N. Capretta - for
Edwrd C. Howell - for
Earl L. Collings - for
Ron T. Mackail - for
William E. Burckart - for
the motion therefore passed and was adopted.
F) The Village Attorney read by title Resolution No. 19-
87/88, "A RESOLUTION OF THE VILLAGE OF TEQUESTA, PALM
BEACH COUNTY, FLORIDA, URGING GOVERNOR MARTINEZ, THE
FLORIDA SENATE AND THE FLORIDA HOUSE OF REPRESENTATIVES TO
CEASE ADOPTION AND SIGNING OF LEGISLATIVE BILLS IMPOSING
STATE MANDATES UPON COUNTIES AND MUNICIPALITIES WITHOUT
FUNDING OR DESIGNATION OF FUNDING SOURCES AND REQUESTING
COMPLIANCE WITH THE PROVISION OF FLORIDA STATUTES 11.076
WHICH PROHIBITS THE SAME."
During the discussion of the Resolution, it was noted that
the Florida League of Cities recently identified more than
200 unfunded local mandates passed by the Legislature
since 1980 with 86% having undetermined fiscal impact on
local governments.
Councilmember Burckart moved, seconded by Councilmember
Capretta, "that Resolution No. 19-87/88 be adopted as
presented and a copy of the resolution along with an
accompanying letter be forwarded to the Governor
expressing the sentiments of Council concerning State
Mandated legislation financially impacting local
governments of the State." The vote on the motion was:
Earl L. Collings
Ron T. Mackail
Joseph N. Capretta
Edward C. Howell
William E. Burckart
- for
- for
- for
- for
- for
Village Council Public Hearing
and Village
September 29,
Page 11 -
Council Meeting
1988
the motion therefore passed and Resolution No. 19-87/88
was adopted.
VIII. ANY OTHER MATTERS
A} At the request of the Village Manager, Mr. Ladd
reviewed the current zoning ordinance regulations
applicable to Free Standing Signs permitted at Shopping
Centers. Mr. Ladd noted that Item 2 of the Free
Standing Sign Regulations permits additional free
standing signs within shopping centers providing for
100 foot intervals. The Village staff recommended that
Council consider the item 2 of the sign regulations,
thus limiting free standing signs for shopping centers
to one 60 square foot sign designating the shopping
center.
During the discussion of Council, numerous concerns
were expressed concerning the purpose of free standing
. signs at shopping centers should such signs only
designate the shopping center or to also permit
designation of anchored tenants located within the
shopping center? Concerns were also expressed that
consideration should be given by Council in being too
restrictive regarding the sign regulations which may be
detrimental to current efforts to locate tenants in the
older shopping centers of the Village. Concerns were
also expressed differentiating between strip shopping
centers and major shopping centers with entrances
located on two main arteries.
Upon completion of the discussion, a consensus of
Council concerning the matter was expressed by the
following motion by Councilmember Earl L. Collings,
seconded by Vice-Mayor Edward C. Howell, "to direct the
Village staff to prepare amendments to the Zoning
Ordinance to address the number of free standing signs
submitted in shopping centers, delete Item 2 of the
zoning ordinance permitting multiple free standing
signs in shopping centers, declare zoning in progress
while the matter is being addressed, schedule a
workshop of the Administration and Finance Committee of
Council to review the matter, and direct the Building
Officialto comply with the Zoning in Progress by not
Village Council Public Hearing
and Village Council Meeting
September 29, 1988
Page 12 -
to comply with the Zoning in Progress by
building permits for free standing signs."
motion was:
William E. Burckart - for
Ron T. Mackail - for
Joseph N. Capretta - for
Edward C. Howell - for
Earl L. Collings - for
the motion therefore passed and was adopted.
C
not issuing any
The vote on the
B) Village Attorney Randolph reviewed a draft of Ordinance No.
376 relating to the creation of a Code Enforcement Board for
the Village empowering such Board to have enforcement and
jurisdiction of the various chapters of the Village Code of
Ordinances regulating building and building regulations,
health and sanitation, licensing, noise, signs, billboards,
etc., zoning and subdivision regulations. Mr. Randolph noted
that various municipalities in Palm Beach Counties utilizing
a municipal code enforcement board have been able to deal
with substandard conditions existing throughout their
municipalities effectively without unnecessary delays that
previously occurred when processing such matters in the
County courts.
During the discussion of the proposed ordinance, it was the
consensus of Council that the recommendation be given serious
consideration for adoption and the ordinance proposed was
referred to the Administration and Finance Committee of
Council for review and its recommendations to Council upon
completion of their review.
C) The Village Attorney reviewed a proposed draft of an
Ordinance addressing landscaping requirements of commercial
zoned properties, which provided amortization provisions
required to meet the landscaping ordinance regulations.
During a discussion of the proposed landscaping ordinance
draft, it was the consensus of the Council that further study
was necessary on the matter and Council referred the matter
to the Administration and Finance Committee of Council for
further review, scheduling of a Workshop if necessary, and
its recommendations to Council concerning adoption of
legislation addressing the landscaping ordinance provisions.
LJ
Village Council Public Hearing
and Village Council Meeting
September 29, 1988
Page 13 -
---------------------------------------
During the discussion, Councilmember Burckart expressed
concern that consideration should be given to provide
adequate staffing within the Building Department necessary to
administer enforcement of the additional regulations being
adopted by Council.
D) Councilmember Burckart reported that he attended the meeting
held on Monday, September 26, 1988 of the Loxahatchee River
Management Coordinating Council and the Council reviewed the
Comprehensive Plans of the Village of Tequesta and the Town
of Jupiter. Mr. Burckart noted the only comment concerning
the Village Comprehensive Plan was made by a Department of
Natural Resources representative who commented about the
water consumption by the Village of Tequesta wells and noted
the possibility of salt water intrusion resulting from such
level of water consumption. Mr. Bradford indicated that the
Village recently completed a study undertaken at the request
of the South Florida Water Management District concerned
primarily with salt water intrusion to Village wells.
• E) The Village Manager reviewed the coordination of the Cypress
Drive Drainage Improvement Project and the Tequesta Drive
Widening Improvement Project in detail. Mr. Bradford further
noted that a permit for the Tequesta Drive Improvement
Project would be dependent upon prior permitting for the
Cypress Drive Drainage Improvement Project. Such a
requirement could possibly require the Village to purchase an
easement from the railroad to provide a temporary storm sewer
retention pond for drainage run-off prior to receiving
permitting for the Tequesta Drive Improvement Project. Mr.
Bradford further indicated that he is coordinating his
efforts for both projects with the Town of Jupiter and they
are confident that a conceptual design approval by South
Florida Water Management District for the Cypress Drive
Drainage Improvement Project will be received.
F) The Village Manager requested that the Village Attorney
secure a copy of the deed to the Gallery Square North Parking
Lot for review by Village Staff members prior to providing
recommendations to Council concerning the property.
•
Village Council Public Hearing
and Village Council Meeting
September 29, 1988
Page 14 -
-------------------------------------
G) Mayor Ron T. Mackail commended Councilmember Burckart for his
efforts and communications concerning the recently adopted
Resolution No. 13-87/88 requesting that the United States
Congressional Delegation take the necessary steps to ensure
continued future funding for twelve or more United States Air
Force WC-130 Aircraft or similarly equipped aircraft for
meteorological analysis of storm events in the interest of
public safety and welfare.
There being no other business before the Council, the meeting
was adjourned at 8:05 P.M.
Respectfully submitted,
i
,~/~
Bill C. Kas velis
Finance Di ector/Clerk
• BCK/mk
Enclosures
Date Approved:
October 13, 1988
•
~-
ar ~
~- ~.
~..
VILLAGE OF TEQUESTA
BUDGETS
FISCAL YEAR 1988/1989
REVISED SEPTEMBER 29, 1988
EXHIBIT "A" THROUGH "E"
i
VILLAGE OF TEQUESTA
BUDGETS
FISCAL YEAR 1988/1989
~--
_ ..~
~ - ~_
.,,-
TENTATIVE PROPOSED MILEAGE RATE ~
- ROLLED-BACK MILEAGE RAT~_
PRIOR YEAR MILEAGE RATE
PROPOSED MILEAGE RATE INCREASE OVER THE PRIOR
YEAR ROLLg-BACK RATE
PROPOSED MILEAGE RATE INCREASE OVER THE PRIOR
YEAR MILEAGE RATE
DOLLAR INCREASE PER THOUSAND DOLLAR TAXABLE VALUE
BUDGET HEARING SCHEDULE
I•
FIRST PUBLIC HEARING
THURSDAY, SEPTEMBER 15, 1988
5:30 P.M., VILLAGE HALL
SECOND AND FINAL PUBLIC HEARING
THURSDAY, SEPTEMBER 29, 1988
5:30 P.M., VILLAGE HALL
5.7510
5.7627
5.7510
-.20$
-0-
-0-
~i
U
VILLAGE OF TEQUESTA, FLORZ~
BUDGETS
FISCAL YEAR 1988/1989
TABLE OF CONTENTS
GENERAL FUND ""~
s General Fund Reven e
General Fund Expenditures
IMPROVEMENT BOND REVENUE FUND
FAGE
~R 1-2
GFE 1-11
Revenues and Expenditures IBRF-1
IMPROVEMENT BOND REVENUE SINKING FUND
Revenues and Expenditures IBRSF-1
CAPITAL IMPROVEMENT FUND
Revenues and Expenditures CIF-1
WATER DEPARTMENT ENTERPRISE FUND
INTERNAL FUNDS
REVENUE FUND
Revenues and Distribution of Revenues h'DE-1
Operation and Maintenance Fund
Expenditures
Pumping and Storage Division h`DE 1-2
Distribution Division h`DE 2
Administration & Office Division h'DE 3
Sinking Fund
Debt Service Expenditures h'DE 4
Capital Improvement Projects h'DE 4
•
i ~ ~-
SOURCE OF AVENUE
VILLAGE OF„~IE~UESTA ~-
GENERAL FU\'D BUDGET
1988-1989
GENERAL FUND
TAXES
Current Ad Valorem
Delinquent Ad Valorem
TOTAL
LICENSES, PERMITS £ti FEES
Building Permits
Other Fees-Building
Department
Alarm Permits
Special Truck Permits
TOTAL
STATE SHARED REVENUES
GENERAL GOVERNMENT
Cigarette Tax
Alcoholic Beverage Licenses
Local Government Half-Cent Sales Tax
TOTAL
TRANSPORTATION
Gasoline Tax Rebate
Local Option Gas Tag (.04 cents)
TOTAL
SHARED REVENUES OTHER LOCAL UNITS
County-Wide Registrations
GFR-1
$1,487,463
1,000
51,488,463
S 60,000
6,500
1,100
750
S 68,350
S 15,700
6,000
196,200
S 217,900
S 1,500
80,000
$ 81,500
S 23.000
EXHIBIT "A"
i~
CHARGES FOR SERVICES
~~•
'•
GENERAL GOVERA'~4ENT
Zoning Fees
Sale of Maps and Publications
~-Certifications and Copies
..~
TOTAL
PUBLIC SAFETY
Building Inspection Service
Municipal Police Academy
TOTAL
CULTURE & RECREATION
Parks and Recreation
Public Works Service to Jupiter Inlet Colony
TOTAL
FINES AND FORFEITURES
Court Fines
Parking Ticket Fees
TOTAL
MISCELLANEOUS REVENUES
Interest Earnings
Other miscellaneous Revenue
Police Department Sales (Abandoned
Bicycles, etc.)
TOTAL
NON-GOVBRh'MEN'I'AL
.~
S 5, 000
500
850 _
-.~
S 6,350
.~
S 1,700
1,200
S 2,900
S 2,500
150
S 2,650
S 50,000
350
S 50,350
S 30,000
2,000
100
S 32,100
Inter-Fund Transfers
Improvement Bond Revenue Fund S 775,000
INTRA-GOVERNMENTAL SERVICES
Administrative Management (Water Department) S 78,540
TOTAL REVENUES 52,827,103
FUND BALANCE 10/01/88 S 605,268
TOTAL REVENUES AND FUND BALANCE S3,432,371
GFR-2
i~
i•
ERPENDITURES ~
GENERAL GOVER.-v'MENT
LEGISLATIVE
COUNCIL
OPERATING EXPENSES
Travel and Per Diem
Miscellaneous
Books, Publications and Dues
TOTAL
DEPARTMENT TOTAL
VILLAGE MAI~tAGER
PERSONAL SERVICE
Salaries and Wages
FICA Taxes
Retirement Contributions
Life and Health Insurance
Worker's Compensation Insurance
Deferred Compensation Retirement Plan
TOTAL
OPERATING EXPENSES
Travel and Per Diem
Office Machine Maintenance
Miscellaneous
Office Supplies
Books, Publications and Dues
Personnel Training
TOTAL
CAPITAL OUTLAY
Machinery and Equipment
DEPARTMENT TOTAL
GFE-1
$ 14,200
~? 00
2, 630
S 17, 530
S 17,530
$ 106,165
7, 973
15,050
9,914
478
2, 725
S 142,305
S 8, 400
2, 600
200
2,000
1, 200
400
$ 14,800
S 1,350
S 158,455
ADMINISTRATIVE ~
• FINANCIAL ADMINISTRATION .~
RECORDS MANAGEMENT AND ELECTIONS
PERSONAL SERVICE
Salaries and Wks ~ ~ _ $ 76,440
FICA T~s ~ ~ 5,740
Retirement Contributions ~ 10,800
Life and"'F-Iealth Insurance 10, 310
Worker's Compensation Insurance 345
TOTAL $ 103,635
OPERATING EXPE;~SES
Codification $ 3,700
Accounting and Auditing Service 19,000
Election Expense 1,000
Legal Advertising 6,000
Travel and Per Diem 1,700
Office Machine Maintenance 1,300
Miscellaneous 400
Office Supplies 3,200
Books, Publications and Dues $ 250
• TOTAL $ 36,550
CAPITAL OUTLAY
Machinery and Equipment $ 1,600
DEFARTMENT TOTAL $ 141,785
LEGAL COUNSEL
OPERATING EXPENSES
Legal Services $ 44,000
DEPARTMENT TOTAL $ 44,000
COMPREHENSIVE PLANNING AND ZONING
OPERATING EXPENSES
Planning Services $ 5,000
Comprehensive Plan Revisions 15,000
DEPARTMENT TOTAL $ 20,000
GFE-2
• OTHER GENERAL GOVERNufENT
GENERAL GOVERh`MENT ADMINISTRATION
PERSONAL SERVICES
Heap & Life Insurance - $ 3,105
,~. Unemployment Compensation Insurance ~ ~. 1,000
_ Employee Assistance Program # 1,000
" Employee Reimbursement Program 1,000
Employee Recognition Program 2,00_
TOTAL ~ $ 8,105
OPERATING EXPE'v'SES
Personnel Services -,
$ 3,000
Travel and Per Diem 600
Communication Service 2,550
Transportation and Postage 4,800
Utility Services 8,000
Equipment Leases 6,000
Fire Hydrant Rents 11,400
Office Machine Maintenance 700
General Insurance 14,500
Building Maintenance 8,000
. Printing & Binding 500
Miscelleous 1,500
Village Newsletter 2,400
Office Supplies 2,000
Books, Publications and Dues 1,800
TOTAL $ 67,750
CAPITAL OUTLAY
Office Machines and Equipment $ 3,200
TOTAL $ 3,200
GFE-3
C]
tiON-GOVERNMENTAL
INTER-FUND TRANSFERS
Capital Improvement Fund S 150,000
..~
TOTAL $ 150,000
DEPARTMENT TOTAL $ 229,055
_ ~-
-- TOTAL ,~NERAL GOVERNMENT S 610, 825 'p"
PUBLIC SAFETY ~ ~ ~
LAi~i ENFORCEMENT
POLICE DEPARTMENT
ADMINISTRATIVE DIVISION
PERSO\AL SERVICE
Salaries and Wages ~ S 80, 610
FICA Taxes 6,054
Retirement Contributions 14,502
Life and Health Insurance 8,644
Worker's Compensation Insurance 4,490
TOTAL $ 114,300
OPERATING EXPENSES
P.B. County Sheriff $ 150
Travel and Per Diem 4,180
Communication Service 1,550
Office Machine Maintenance 1,625
Insurance 30,000
Printing and Binding 135
Miscellaneous 400
Office Supplies 600
Uniforms and Equipment 2,015
Video Supplies 100
Books, Publications and Dues 200
Personnel Training 1,200
TOTAL S 42,155
CAPITAL OUTLAY
Machinery & Equipment $ 6,525
DIVISION TOTAL S 162,9$0
COti4~iUNICATION DIVISION
PERSONAL SERVICE
• Salaries and Wages S 71,490
Overtime Wages 8,000
FICA Taxes 5,975
GFE-4
Retirement Contributions 11,200
Life and Health Insurance
Worl~er's Com
n
ti
I 9,933
pe
sa
on
nsurance 358
TOTALS S 106,956
OPERATING EXPENSES
_ ~--
Communication Serv~iece ~ .~...
~ $ 825
Office #~achine Maintenance 709
Communication Equipment Maintenance 2,300
Printing and Binding ,~_ 50
Miscellaneous 100
Office Supplies 500
• Uniforms and Equipment 2,144
Personnel Training 200
TOTAL $ 6,828
DIVISION TOTAL $ 113,784
INVESTIGATLVE SERVICES DIVISION
PERSONAL SERVICE
Salaries and Wages S 59,115
Overtime rages 5,000
• FICA Taxes 4,815
Retirement Contributions 11,020
Life and Health Insurance 6,162
Worker's Compensation Insurance 3,575
TOTAL S 89,687
OPERATING EXPENSES
Travel and Per Diem S 800
Communication Service 1,150
Equipment Leases 860
Office Machine Maintenance 787
Vehicle Maintenance 2,500
Printing and Binding 100
Miscellaneous 300
Office Supplies 950
Gas and Oil 3,000
Video Supplies 835
Uniforms and Equipment 1,700
Miscellaneous Equipment 200
Books, Publications and Dues 200
Personnel Training 1,150
TOTAL $ 14,532
GFE-5
• '~
CAPITAL OUTLAY
Machinery and Equipment $ 1,210
TOTAL S 1,2?0
DIVISION TOTAL - $ 105,429
.~.~
PATROL DIVI~IOTL4
,~ ~
,~
PERSONAL SERVICES
Salaries and Wages ~ $ 321,300
Overtime Wages 17,000
FICA~Paxes 25, 420
Retirement Contributions 58,625
Life and Health Insurance 48,123
Worker's Compensation Insurance 18,843
TOTAL $ 489,311
OPERATING EXPENSES
Travel and Per Diem $ 1,450
Communication Service 850
Office Machine Maintenance 504
General Maintenance 2,100
• Vehicle Maintenance 13,000
Printing and Binding 580
Miscellaneous 1,700
Office Supplies 1,325
Gas and Oil 18,000
Uniforms and Equipment 6,854
Video Supplies 1,200
Miscellaneous Equipment 2,300
Books, Publications and Dues 250
Personnel Training 4,55C
TOTAL S 54,763
CAPITAL OUTLAY
Machinery and Equipment $ 29,750
TOTAL $ 29,750
DIVISION TOTAL $ 573,824
DEPARTMENT TOTAL S 956,017
GFE-6
•
PROTECTIVE INSPECTIONS ~
• BUILDING DEPARTIdENT
ADMINISTRATIVE DIVISION
PERSONAL SERVICE
¢--
Salaries and Wages ~
$
54 385
~ FICA Taxes ~_ X85
~•- R~irement Contributions '~ 7 685
Life and Health Insurance 8 428
Worker's Compensation Insurance
~- 245
TOTAL $ 74,828
OPERATING EXPENSES
Legal Advertising $ 1,200
Travel and Per Diem 4,000
Communication Service 2,075
Office Machine Maintenance 2,150
Printing and Binding 800
Miscellaneous 200
Office Supplies 2,400
Microfilm Ser/Supplies 600
Books, Publications and Dues 500
Personnel Training 800
•
TOTAL
$
14,725
CAPITAL OUTLAY
Office Machinery and Equipment $ 8Q0
TOTAL $ 800
DIVISION TOTAL S 90,353
INSPECTION AND COMPLIANCE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 28,265
FICA Taxes 2,123
Retirement Contributions 3,995
Life and Health Insurance 4,226
Workers Camp. Insurance 2,031
TOTAL $ 40,640
OPERATING EXPENSES
Code Enforcement Service
I $ 9,910
nsurance 1,600
GFE-7
Vehicle Maintenance X00
Miscellaneous ~
Gas and Oil 200
300
TOTAL S 12,510
CAPITAL OUTLAY ~.-
-= - ,~.,.,
Office Machines aid Equipment
,~
~ S
850
TOTAL 'F S 850
DIVISION TOTAL S 54,000
. DEPARTMENT TOTAL S 144,353
CIVIL PREPAREDNESS
ERGENCY AND DISASTER RELIEF
OPERATING EXPENSES
Civil Defense S 500
Disaster Relief 2,750
TOTAL S 3,250
DIVISION TOTAL S 3,250
DEPARTMENT TOTAL $ 3,250
h:ULTI-SERVICE TAXING UNIT
FIRE PROTECTION AND EMERGENCY MEDICAL SERVICE
OPERATING EXPENSES
Fire Rescue Service S 380,091
DEPARTMENT TOTAL S 380,091
TOTAL PUBLIC SAFETY S1,483,711
PHYSICAL ENVIRONMENT
GARBAGE/SOLID WASTE DISPOSAL
OPERATING EXPENSES
Refuse Service S 350,000
DEPARTMENT TOTAL S 350,000
GFE-8
TRANSPORTATION
• PUBLIC WORKS DEPARTMENT
PUBLIC WORK~DIVISION
PERSONAL SERVICE
~--
Salarieswand Wages
Overtime Wages
FICA 'fdxes
Retirement Contributions
Life and Health Insurance
'~ Worker's Compensation Insurance
TOTAL
OPERATING EXPE~tiSES
Engineering Services
Contractural Services
Travel and Per Diem
Communication Service
Utility Services
Street Lighting
Insurance
General Maintenance
Vehicle Maintenance
Drainage Maintenance
Miscellaneous
Gas and Oil
Small Tools and Equipment
Uniforms and Equipment
Road Materials and Supplies
Traffic Signs
Books, Publications and Dues
TOTAL
CAPITAL OUTLAY
Machinery and Equipment
Royal Palm Trees
TOTAL
DIVISION TOTAL
GFE-9
S 94; 3.~5
750
_ 7,157
13,470
16,438
8,160
$ 140,300
S 17,000
10,000
2,100
950
16 , 000
20,000
25,000
26,500
1,000
5,000
100
1,350
500
1, 200
3,000
3,200
$ 250
S 133,150
$ 14,800
4,500
S 19,300
S 292,750
•
HEALTH SERVICES ~
..
N.OSQUITO CONTROL
= .~
PERSONAL SERVICE
Salaries and Wages S 1,200
~.- FICA Taxes _90
...~ _ -
TOTAL ,~
.~
S
1,290
OPERATING EXPENSES
Machinery and Equipment Maintenance S 200
Miscellaneous 50
• Gas and Oil 75
Insecticides 2,200
Flushing Solutions 250
Personnel Training 600
Mosquito Testing Supplies 350
TOTAL $ 3,725
DIVISIOti' TOTAL S 5,015
DEPARTMENT TOTAL $ 297,765
CULTURE AIv'D RECREATION
• PARK AND RECREATION DEPART;~.ENT
FACILITIES MAINTENANCE DIVISION
PERSONAL SERVICE
Salaries and Wages S 40,210
Overtime Wages 1,000
FICA Taxes 3,095
Retirement Contributions 5,820
Life and Health Insurance 2,Ogg
Worker's Compensation Insurance 2,150
TOTAL S 54,363
OPERATING EXPENSES
Contractural Services S 3,200
Travel and Per Dien 1,500
Communication Service 675
Utility Service 12,000
Insurance 4,000
General Maintenance 11,000
GFE-10
•
Vehicle Maintenance ~ 300
Field Ma ntenance 4,000
Miscellaneous .~ 200
Office Supplies 250
Gas and Oil 550
Small Tools and Equipment 1,200
- Book, Publications and Dues
..... 250
.~
_ TOTAL ~
S
39,325
CAPITAL OUTLAY
t~;achinery and Equipment S 4,100
Playground and Park Equipment _,200
TOTAL S 6,300
DIVISION TOTAL S gg~788
YOUTH PROGRAMS DIVISION
OPERATING EXPENSES
Recreation Contracts (Summer E.~nployees) S 3,700
Program Expense 750
TOTAL S 4,450
• G RAIv"T S AND AID S
Aid to Community Organization (JTAA) S 7,000
Aid to Other Gov't. Org.(Jupiter Fire Works) 1,200
TOTAL S 8,200
DIVISION TOTAL $ 12,650
DEPARTMENT TOTAL S 112,438
TOTAL GENERAL FUND EXPENDITURES $2,854,739
FU:v'D BALANCE 9/30/89 S 577, 632
TOTAL EXPENDITURES AND FUND BALANCE $3,432,371
GFE-11
•
IM.PROVE.*"fElr"T BOND REVENUE FUND
REVENUE
• ~-
FRANCHISE FEES
..~
Electricity S 245
000
Telephone ,
6
900
Gas ,
250
Cable T.V. ~ _ = 16,200
SAL ~ - 268,350
.- UTILITY SERVICE TAX
Electricity $ 270,000
Telephone ~ 52
000
Water ,
52 000
Propane 8,500
TOTAL $ 382,500
OTHER REVENUES
Village Occupational Licenses $ 52
000
State Revenue Sharing ,
129,246
TOTAL $ 181,246
TOTAL REVENUES $ 832
096
• ' ,
FUIv
D BALANCE 10/01/88 $ 28 774
TOTAL REVENUES Ah'D FUND BALANCE $ 860,870
EXPENDITURES
NON-GOVERNMENTAL
INTER-FUNK TRANSFERS TO
General Fund $ 775
000
I.B.R. Sinking Fund ,
80,000
TOTAL EXPENDITURES $ 855,000
FUND BALANCE 9/30/89 S 5,870
TOTAL EXPENDITURES AND FUND BALANCE $ 860,870
IBRF-1
•
I.B.R. ~iNKING FUND
• REVENUE -~
MISCELLAtiEOUS
Interest on Investments
. .~
NON-GOVERNMENTAL
INTER-FUND TRANSFERS FROM
Improvement Bond Revenue Fund
TOTAL REVENUE
FU~~D BALANCE 10/01/88
TOTAL REVENUE AND FUND BALANCE
EXPENDITURES
DEBT SERVICE
n
LJ
$ 7,500
S 80, ~0
$ 87, 500
S 117, 246
S 204,746
Bond Principle (79 Series) S 25,000
Bond Interest 61,655
Other Debt Service Expenses 775
TOTAL EXPENDITURES $ 87,430
FUND BALANCE 9/30/88 $ 117,316
TOTAL EXPENDITURES AND FUND BALANCE $ 204,746
IBRSF-1
•
CAPITAL IMPROVEMENT FUND
~ REVENIIF.~
i INTER-GOVER~iENTAL
Reimbursement P.B. Co. (Teq. Dr. Project) 5206,000
Interest Income 2,500
_ ~--
NON-GOU€RNMENTALs '~'
INTER-FUND TRANSFERS FROM ~
.~
General Fund S 150,000
-~ Water Enterprise Fund ~ 50,000
Inter-Fund Loans
Water Enterprise Fund S 175,000
TOTAL REVENUE ~ $ 583,500
FUND BALANCE 10/01/88 S 86,251
TOTAL REVENUE AND FUND BALANCE S 669,751
EXPENDITURES
CAPITAL OUTLAY
IMPROVEMENT PROJECTS
• TRANSPORTATION
ROAD AND STREET IMPROVEMENTS
Tequesta Drive Improvement Project S 500,000
Cypress Drive Drainage Project 90,000
Tequesta/Riverside Dr. Project 20,500
Teq. Dr. Sign Landscape 8,200
TOTAL S 618,700
PARKS & RECRERTION
Tennis Court Resurfacing S 9,000
TOTAL S 9,000
TOTAL EXPENDITURES S 627,700
FUND BALANCE 9/30/89 S 42,051
TOTAL EXPENDITURES AND FUND BALANCE S 669,751
CIF-1
•
k'ATER DEPARTMENT ENTERPRISE FUND
REVENUE FUND
• REVENUE
OPERATING REVENUE
Water Sales
Connection Charges
Fire Rydrant Rents
Other Miscellan~5us ~-
TOTAL
NON-OPERATING REVENUE
Interest Earned on Investments
TOTAL REVENUE
DISTRIBUTION OF REVENUES
INTRA-FUND
•
Operation and Maintenance Fund
Sinking Fund
Bond Amortization Account (2007 Bonds)
Renewal and Replacement Fund
Retained Earnings Account
TOTAL
INTER-FUND TRANSFERS
General Fund
TOTAL DISTRIBUTION OF REVENUES
EXPENDITURES
OPERATION AND MAINTENANCE FU
PUMPING AND STORAGE DIVISION
PERSONAL SERVICE
51,550,000
35, 000
11,400
$1,596,500
S 95,000
$1,691,500
51,219,066
189,705
105,000
20,350
107,379
51,641,500
S 50,000
51,691,500
Salaries and Wages S 66,843
FICA Taxes 5,019
Retirement Contributions 9,444
Life and Health Insurance 12,491
Worker's Compensation Insurance 2,680
TOTAL $ 96,477
WDE-1
OPERATING EXPENSES
Water Monitoring Service
Water Analysis and Sampling
Communication Service
Utility Service
_ Insurance
Vehicle Maintenance
Build-ng .maintenance
Well Abandonment
Water Storage Tank Maintenance
Water System Maintenance ~_
Miscellaneous
Office Supplies
Gas-and Oil
Water Purchased
Chemicals
Laboratory Supplies
Small Tools and Equipment
Diesel Fuel
S 11,500
7,500
750
105, 000
6,000
1,200
5,000
20,000
10,000
30,000
300
300
1,200
470,000
32,000
2,000
1,000
300
TOTAL
DIVISION TOTAL
S 704,050
$ 800,527
DISTRIBUTION DIVISION
•
PERSONAL SERVICE
Salaries and Wages
Overtime Wages
FICA Taxes
Retirement Contributions
Life and Health Insurance
Worker's Compensation Insurance
TOTAL
$ 72,365
5, 000
5,810
10,930
14,235
3,105
S 111,445
OPERATING EXPENSES
Insurance $ 5,500
Vehicle Maintenance 2,600
Water System Maintenance 8,000
Connection Charges 15,000
Miscellaneous 200
Gas and Oil 1,500
Small Tools inn
•
TOTAL S 33,300
DIVISION TOTAL $ 144,745
WDE-2
ADMINISTRATION AIv~ OFFICE DIVISION ~-
. PERSONAL SERVICE '~
Salaries and Wages S 79,065
FICA Taxes 5,938
Retirement Contributions =- .~. 1I,170
~ Life and Health Insurai~e 10,327
'~ Worker's Compensation Insurance x,654
Unemployment Compensation` Insurance 1,000
.. Employee Assistance Program 300
Employee reimbursement Program 1,000
. Employee Recognition Program 500
TOTAL $ 110,94
OPERATING EXPENSES
Legal Services S 2,500
Engineering Services 10,000
Accounting and Auditing Services 20,000
Computer Programing Services 3,500
Mapping Service 1,000
Travel and Per Diem 1,000
Cc; ~~ :~.:r.ication Service 2, 350
Transportation and Postage 6,000
Utility Service 7,000
FEC Lease 1,600
Equipment Leases 2,400
Office D'achine Maintenance 4,800
Insurance 11,800
General Maintenance 150
tdiscellaneous 300
License and Fees 2,000
Administrative Management 78,540
Office Supplies 5,000
Books, Publications and Dues 900
Personnel Training 2,000
TOTAL $ 162,840
DIVISION TOTALS S 273,794
TOTAL OPEPATING EXPENSES 51, 219,066%
WDE-3
•
REVENUE FUND
DEBT SERVICE
85 SERIES REFUNDING BONDS
DEBT SERE EXPENSE
Bond Principal $ 80,000
Bond Interest 106,705
Bond Amortization (2007 Year Bond) X05,000
Otheg Debt Service Expenses -3'000
-~
TOTAL ~"
$ ~.
294,705
' NON-GOVERNMENTAL
INTER-FUIviD TRANSFERS
' TRANSFERS TO'
Capital Improvement Fund ~ $ 50,000
TOTAL $ 50,000
TOTAL OPERATING, DEBT SERVICE &
NON-GOVERNMENTAL EXPENSES $1,563,771
CAPITAL OUTLAY
SYSTEM IMPROVEMENTS
RENEWAL AND REPLACEMENT FUND
Equipment Replacement $ 20,800
TOTAL $ 20,800
CAPITAL IMPROVEMENT FUND
Tequesta Drive Main Relocation $ 61,000
Emergency Hook-Ups 12,000
TOTAL $ 73,000
RETAINED EARNINGS ACCOUNT
WTP Expansion w/irrigation,
landscaping, pond and paving $ 621,800
Well 8-R Improvement Project 103,630
Emergency Generator 30,000
TOTAL $ 755,430
TOTAL CAPITAL OUTLAY EXPENDITURES $ 849,230
WDE-4
n
U
•
•
VILLAGE OF TEQUESTA
Post Office Box 3273 • 357 Tequesta Drive
Tequesta, Florida 33469-0273 • (407) 746-7457
MEMORANDUM:
T0: Village Council
FROM: Thomas G. Bradford, Village Manager %~~!r~j
DATE: September 23, 1988 /
SUBJECT: Fiscal Year 1987-88 Budget Revisions
Resolution No. 17-87/88
Resolution No. 17-87/88 amends Village Budgets for the
General Fund and Water Enterprise "Operation and Maintenance
Fund" as detailed below, which will enable operations for this
fiscal year to be contained to appropriations authorized by
Council.
These funds have been accounted for in the anticipated
September 30, 1988 General Fund Balance reported in all General
Fund Budgetary Reviews with the Village Council. Total
revisions to the General Fund in the amount of $63,285 are
for: Computer Program Services to provide for monthly
accounting period closings, the new ESSX Telephone Comunication
System, Village Newsletter Equipment, 50~ of the cost of new
exterior doors for Village Hall, Severance Pay for the former
Police Chief, purchase of the new emergency generator for the E-
911 Emergency Telephone System and drainage maintenance
expenses including the Country Club Retention Ponds.
Revisions to the Water
Maintenance Fund" in the total
primarily from increased water
additional appropriations to the
chemical expense accounts. These
off-set in the budget document
interest earned on investments.
Department "Operation and
amount of $30,000 resulted
production costs requiring
electric utility service and
increased expenses have been
by increased water sales and
TGB/krb
cc: Bill C. Kascavelis, Finance Director
•
VILLAGE OF TEQUESTA
BUDGETS
FISCAL YEAR 1987/1988
REVISED SEPTEMBER 29, 1988
EXHIBIT "A" THROUGH "E"
•
VILLAGE OF TEQUESTA
BUDGETS
• FISCAL YEAR 1987/1988
TENTATIVE PROPOSED MILEAGE RATE 5.7510
ROLLED-BACK MILEAGE RATE 4.9716
PRIOR YEAR MILEAGE RATE 5.3126
PROPOSED MILEAGE RATE INCREASE OVER THE PRIOR
YEAR ROLLED-BACK RATE 15.67$
PROPOSED MILEAGE RATE INCREASE OVER THE PRIOR
YEAR MILEAGE RATE 8.25$
DOLLAR INCREASE PER THOUSAND DOLLAR TAXABLE VALUE 43.80
BUDGET HEARING SCHEDULE
FIRST PUBLIC HEARING
. TUESDAY, SEPTEMBER 8, 1987
7:00 P.M., VILLAGE HALL
SECOND AND FINAL PUBLIC HEARING
TUESDAY, SEPTEMBER 22, 1987
7:OOP.M., VILLAGE HALL
•
VILLAGE OF TEQUESTA, FLORIDA
BUDGETS
. FISCAL YEAR 1987/1988
TABLE OF CONTENTS
GENERAL FUND
_ General Fund Revenues
General Fund Expenditures
_ IMPROVEMENT BOND REVENUE FUND
Revenues and Expenditures
IMPROVEMENT BOND REVENUE SINKING FUND
Revenues and Expenditures
CAPITAL IMPROVEMENT FUND
Revenues and Expenditures
WATER DEPARTMENT ENTERPRISE FUND
INTERNAL FUNDS
REVENUE FUND
• Revenues and Distribution of Revenues
Operation and Maintenance Fund
Expenditures
Pumping and Storage Division
Distribution Division
Administration & Office Division
Sinking Fund
Debt Service Expenditures
Capital Improvement Projects
PAGE
GFR 1-2
GFE 1-11
IBRF-1
IBRSF-1
CIF-1
WDE-1
WDE 1-2
WDE 2
WDE 3
WDE 4
WDE 4
~J
VILLAGE OF TEQUESTA
GENERAL FUND BUDGET
• 1987-1988
SOURCE OF REVENUE
GENERAL FUND
TAXES
Current Ad Valorem
Delinquent Ad Valorem
TOTAL
LICENSES, PERMITS & FEES
Building Permits
Other Fees-Building Department
Alarm Permits
Special Truck Permits
TOTAL
STATE SNARED REVENUES
GENERAL GOVERNMENT
Cigarette Tax
Alcoholic Beverage Licenses
Local Government Half-Cent Sales Tax
Comp. Plan Reimbursements
TOTAL
TRANSPORTATION
Gasoline Tax Rebate
Local Option Gas Tax (.04 cents)
State Alternative Fuel Tax
County Road and Bridge Tax
TOTAL
SHARED REVENUES OTHER LOCAL UNITS
County-Wide Registrations
GFR-1
$1,470,228
1,000
$1,471,228
S 55,000
1, 500
1, 100
400
S 58,000
S 15, 768
7,200
196, 200
10,000
S 229,168
S 1,500
80, 000
$ ---
S 81,500
S 21,300
EXHIBIT "A"
CHARGES FOR SERVICES
GENERAL GOVERNMENT
Zoning Fees
Sale of Maps and Publications $ 1,500
Certifications and Copies 500
850
TOTAL
S 2,850
PUBLIC SAFETY
Building Inspection Service S
Municipal Police Academy 2,000
1,300
TOTAL
$ 3,300
CULTURE & RECREATION
Parks and Recreation
S 2,500
FINES AND FORFEITURES
Court Fines
Parking Ticket Fees S 40,000
350
TOTAL
S 40,350
"!ISCELLANEOUS REVENUES
Interest Earnings
Other Miscellaneous Revenue S 25,000
Police Department Sales (Abandoned 1,000
Bicycles, etc.)
100
TOTAL
S 26,100
NON-GOVERNMENTAL
Inter-Fund Transfers
Improvement Bond Revenue Fund S 708,496
IN'I'RA-GOVERNMENTAL SERVICES
Administrative Management (Water Department) S 71,400
TOTAL REVENUES
52, 716,192
FUND BALANCE 10/01/87 S 539,157
TOTAL REVENUES AND FUND BALANCE S3,255,349
• GFR-2
EXPENDITURES
GENERAL GOVERNMENT
LEGISLATIVE
COUNCIL
PERSONAL SERVICE
Life and Health Insurance $ 2,250
TOTAL $ 2,250
OPERATING EXPENSES
Travel and Per Diem S 10
450
Miscellaneous ,
Books, Publications and Dues 700
2,438
TOTAL
$ 13,588
DEPARTMENT TOTAL $ 1
5,838
EXECUTIVE
VILLAGE MANAGER
PERSONAL SERVICE
Salaries and Wages S 94
700
FICA Taxes ,
Retirement Contributions 6,775
Life and Health Insurance 12,675
Worker s Compensation Insurance 10,560
1
260
Deferred Compensation Retirement Plan ,
2,485
TOTAL
$ 128,455
OPERATING EXPENSES
Travel and Per Diem S 7
520
Office Machine Maintenance ,
2
150
Miscellaneous ,
Office Supplies 200
Books, Publications and Dues 2,500
1
000
Personnel Training ,
400
TOTAL $ 13,770
CAPITAL OUTLAY
Machinery and Equipment $ 750
• DEPARTMENT TOTAL $ 142 975
GFE-1
ADMINISTRATIVE
FINANCIAL ADMINISTRATION
RECORDS MANAGEMENT AND ELECTIONS
PERSONAL SERVICE
Salaries and Wages $ 55,175
FICA Taxes 3,950
Retirement Contributions 7,385
Life and Health Insurance 7,400
Worker's Compensation Insurance 1,375
TOTAL $ 75,285
OPERATING EXPENSES
Codification $ 3,000
Accounting and Auditing Service 18 400
Computer Program Services 2,800
Election Expense 150
Legal Advertising 7,500
Travel and Per Diem 1,400
Office Machine Maintenance 2,500
Miscellaneous 400
Office Supplies 4,800
Books, Publications and Dues $ 250
TOTAL $ 41,200
CAPITAL OUTLAY
Machinery and Equipment $ 5,451
DEPARTMENT TOTAL $ 121,936
LEGAL COUNSEL
OPERATING EXPENSES
Legal Services $ 40,000
TOTAL $ 40,000
COMPREHENSIVE PLANNING AND ZONING
OPERATING EXPENSES
Planning Services $ 18,000
Comprehensive Plan Revisions 12,000
Mapping Service 5,200
• GFE-2
Transportation and Postage
• Printing and Binding
Office Supplies
300
1,750
300
TOTAL $ 37,550
DEPARTMENT TOTAL $ 37,550
OTHER GENERAL GOVERNMENT
GENERAL GOVERNMENT ADMINISTRATION
PERSONAL SERVICES
Unemployment Compensation Insurance $ 1,000
Employee Recognition Program 2,500
TOTAL $ 3,500
OPERATING EXPENSES
Personnel Services (Emp. Recruiting) $ 2,500
Travel and Per Diem 600
Communication Service 4,000
Transportation and Postage 4,100
Utility Services 9,000
Equipment Leases 6,000
Fire Hydrant Rents 11,400
Office Machine Maintenance 300
General Insurance 20,000
Building Maintenance 7,000
Miscelleous 1,500
Office Supplies 3,500
Hooks, Publications and Dues 1,750
TOTAL $ 71,650
CAPITAL OUTLAY.
Office Machines and Equipment $ 16,195
TOTAL $ 16,195
GRANTS AND AIDS
Aid to Community Organizations $ 3,200
Other Governmental Organizations 850
TOTAL $ 4,050
GFE-3
NON-GOVERNMENTAL
INTER-FUND TRANSFERS
Capital Improvement Fund $ 150, 000
TOTAL $ 150, 000
DEPARTMENT TOTAL $ 245, 395
TOTAL GENERAL GOVERNMENT $ 603, 694
PUBLIC SAFETY
LAW ENFORCEMENT
POLICE DEPARTMENT
ADMINISTRATIVE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 101,750
Special Pay 10 700
FICA Taxes 7,275
Retirement Contributions 15,500
Life and Health Insurance 10,020
Worker's Compensation Insurance 4,737
TOTAL $ 149,982
OPERATING EXPENSES
P.B. County Sheriff $ 150
Travel and Per Diem 5,125
Communication Service 2,144
Office Machine Maintenance 994
Insurance 32,168
Printing and Binding 100
Miscellaneous 300
Office Supplies 540
Uniforms and Equipment 1,920
Hooks, Publications and Dues 182
Personnel Training 1,000
TOTAL $ 44,623
DIVISION TOTAL - $ 194,605
COMMUNICATION DIVISION
PERSONAL SERVICE
Salaries and Wages $ 67,500
Overtime Wages 3,600
FICA Taxes 5,085
•
GFE-4
Retirement Contributions 9,500
Life and Health Insurance 14,020
• Worker's Compensation Insurance 3,080
TOTALS $ 102,785
OPERATING EXPENSES
Communication Service $ 516
Office Machine Maintenance 656
Communication Equipment Maintenance 3,560
Printing and Binding 50
Miscellaneous 200
Office Supplies 450
Uniforms and Equipment 2,042
Personnel Training 100
TOTAL $ 7,574
DIVISION TOTAL $ 110,359
INVESTIGATIVE SERVICES DIVISION
PERSONAL SERVICE
Salaries and Wages $ 54,850
Overtime Wages 2,100
• FICA Taxes 4,070
Retirement Contributions 8,740
Life and Health Insurance 5,560
Worker's Compensation Insurance 2,370
TOTAL $ 77,690
OPERATING EXPENSES
Travel and Per Diem $ 800
Communication Service 2
662
Equipment Leases ,
450
Office Machine Maintenance 713
Vehicle Maintenance
Printing and Binding 1,700
Miscellaneous 100
Office Supplies 300
Gas and Oil 950
_
Video Supplies -4,000
Uniforms and Equipment 1,310
Miscellaneous Equipment 1,580
Books, Publications and Dues 595
82
Personnel Training 1,064
TOTAL $ 16,306
• GFE-5
CAPITAL OUTLAY
• Machinery and Equipment $ 650
TOTAL $ 650
DIVISION TOTAL $ 94,646
PATROL DIVISION
PERSONAL SERVICES
Salaries and Wages $ 299,600
Overtime Wages 24,300
FICA Taxes 23,160
Retirement Contributions 49,720
Life and Health Insurance 40,800
Worker's Compensation Insurance 13,500
TOTAL $ 451,080
r1
LJ
OPERATING EXPENSES
Travel and Per Diem $ 1,450
Communication Service 1,628
Office Machine Maintenance 461
General Maintenance 1,775
Vehicle Maintenance 12,300
Printing and Binding 250
Miscellaneous 1,700
Office Supplies 1,325
Gas and Oil 18,000
Uniforms and Equipment 6,528
Video Supplies 1,540
Miscellaneous Equipment 2,105
Books, Publications and Dues 386
Personnel Training 4,490
TOTAL $ 53,938
CAPITAL OUTLAY
Machinery and Equipment $ 54,620
TOTAL $ 54,620
DIVISION TOTAL $ 559,638
DEPARTMENT TOTAL $ 959,248
GFE-6
•
PROTECTIVE INSPECTIONS
BUILDING DEPARTMENT
• ADMINISTRATIVE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 49,100
FICA Taxes 3,515
Retirement Contributions 6,575
Life and Health Insurance 7,375
Worker's Compensation Insurance 2,150
TOTAL $ 68,715
OPERATING EXPENSES
Travel and Per Diem $ 2
700
Communication Service ,
2
600
Office Machine Maintenance ,
2
025
Printing and Binding ,
1
200
Miscellaneous ,
Office Supplies 100
Books, Publications and Dues 2,000
1
400
Personnel Training ,
500
TOTAL $ 12, 525
• CAPITAL OUTLAY
Office Machinery and Equipment S 5,500
TOTAL $ 5,500
DIVISION TOTAL $ 86,740
INSPECTION AND COMPLIANCE DIVISION
PERSONAL SERVICE
u
Salaries and Wages $ 25,650
FICA Taxes 1,835
Retirement Contributions 3,450
Life and Health Insurance 3,445
TOTAL $ 34,380
OPERATING EXPENSES
Code Enforcement Service S 9,230
Insurance 1,850
GFE-7
Vehicle Maintenance 500
Gas and Oil 1,200
• TOTAL $ 12,780
CAPITAL OUTLAY
Office Machines and Equipment $ 300
Vehicle Purchase 8,400
TOTAL $ 8,700
DIVISION TOTAL $ 55,860
DEPARTMENT TOTAL $ 142,600
CIVIL PREPAREDNESS
EMERGENCY AND DISASTER RELIEF
OPERATING EXPENSES
Civil Defense $ 500
Disaster Relief 5,000
TOTAL $ 5,500
CAPITAL OUTLAY
• Machinery and Equipment
$ 500
TOTAL
500
DIVISION TOTAL $ 6, 000
MULTI-SERVICE TAXING UNIT
FIRE PROTECTION AND EMERGENCY MEDICAL SERVICE
OPERATING EXPENSES
Fire Rescue Service
$ 372 ,786
DEPARTMENT TOTAL $ 372 ,786
TOTAL PUBLIC SAFETY $1 ,447 ,294
PHYSICAL ENVIRONMENT
GARBAGE/SOLID WASTE DISPOSAL
OPERATING EXPENSES
Refuse Service
$ 318,000
DEPARTMENT TOTAL $ 318 000
• ,
GFE-8
TRANSPORTATION
PUBLIC WORKS DEPARTMENT
PUBLIC WORKS DIVISION
PERSONAL SERVICE
Salaries and Wages $ 89,050
Overtime Wages 750
FICA Taxes 6,370
Retirement Contributions 12,025
Life and Health Insurance 12,350
Worker's Compensation Insurance 7,885
TOTAL $ 128,430
OPERATING EXPENSES
Engineering Services $ 17,000
Travel and Per Diem 1,400
Communication Service 425
Utility Services 14,000
Street Lighting 19,200
Insurance 22,725
General Maintenance 23,000
Vehicle Maintenance 1,500
Drainage Maintenance 16,000
Miscellaneous 100
Gas and Oil 1,350
Small Tools and Equipment 300
Uniforms and Equipment 800
Road Materials and Supplies 5,000
Traffic Signs 1,200
Books, Publications and Dues $ 100
TOTAL $ 124,100
CAPITAL OUTLAY
Machinery and Equipment $ 13,500
Royal Palm Trees 13,500
U.S. Hwy. One Beautification Project
and Entrance Sign $ 15,076
TOTAL $ 42,076
DIVISION TOTAL $ 294,606
GFE-9
•
HEALTH SERVICES
MOSQUITO CONTROL
PERSONAL SERVICE
Salaries and Wages $ 1,200
FICA Taxes 90
Retirement Contributions 170
TOTAL $ 1,460
OPERATING EXPENSES
u
Machinery and Equipment Maintenance $ 200
Miscellaneous
Gas and Oil 45
Insecticides 75
Flushing Solutions 4,000
Mosquito Testing Supplies 250
350
TOTAL $ 4,920
DIVISION TOTAL $ 6,380
DEPARTMENT TOTAL $ 260,185
CULTURE AND RECREATION
PARK AND RECREATION DEPARTMENT
FACILITIES MAINTENANCE DIVISION
PERSONAL SERVICE
Salaries and Wages S 40,000
Overtime Wages 200
FICA Taxes 2,885
Retirement Contributions 5,375
Life and Health Insurance 2,325
Worker's Compensation Insurance 2,000
TOTAL $ 52,785
OPERATING EXPENSES
Travel and Per Diem
Communication Service
Utility Service
Insurance
General Maintenance
GFE-lU
S 1,400
600
12,000
3,800
11,000
Vehicle Maintenance 300
Field Maintenance 5,500
Miscellaneous 200
Office Supplies 250
Gas and Oil 550
Small Tools and Equipment 1,200
Book, Publications and Dues 100
TOTAL $ 36,900
CAPITAL OUTLAY
Machinery and Equipment (3/4 ton P/U) $ 9,500
Playground and Park Equipment 2,000
Constitution Park Improvements (Well) 3,000
Park Land Purchases $ 34,250
DIVISION TOTAL $ 48,750
YOUTH PROGRAMS DIVISION
OPERATING EXPENSES
Recreation Contracts (Summer Employees) $ 5,000
Program Expense 1,000
TOTAL $ 6,000
GRANTS AND AIDS
Aid to Community Organization (JTAA) $ 7,000
TOTAL $ 7,000
DIVISION TOTAL $ 13,000
DEPARTMENT TOTAL $ 151,435
TOTAL GENERAL FUND EXPENDITURES $2,854,749
FUND BALANCE 9/30/88 $ 400,600
TOTAL EXPENDITURES AND FUND BALANCE $3,255,349
GFE-11
•
IMPROVEMENT BOND REVENUE FUND
• REVENUE
FRANCHISE FEES
Electricity S 220
000
Telephone ,
Gas 6,500
Cable T.V. 250
12,000
TOTAL $ 238,750
UTILITY SERVICE TAX
Electricity $ 250
000
Telephone ,
Water 50,000
Propane 45,000
8,500
TOTAL $ 353,500
OTHER REVENUES
Village Occupational Licenses $ 45
000
State Revenue Sharing 129 ,
,246
TOTAL $ 174 ,246
TOTAL REVENUES $ 766, 496
FUND BALANCE 10/01/87 S 26, 000
TOTAL REVENUES AND FUND BALANCE $ 792, 496
ERPENDITURES
NON-GOVERNMENTAL
INTER-FUND TRANSFERS TO
General Fund $ 708,496
I.B.R. Sinking Fund 83,000
TOTAL EXPENDITURES S 791,496
FUND BALANCE 9/30/88 $ 1, 000
TOTAL EXPENDITURES AND FUND BALANCE $ 792, 496
IBRF-1
•
I.B,R. SINKING FUND
• REVENUE
MISCELLANEOUS
Interest on Investments $ 5,000
NON-GOVERNMENTAL
INTER-FUND TRANSFERS FROM
Improvement Bond Revenue Fund $ 83,000
TOTAL REVENUE $ 88,000
FUND BALANCE 10/01/87 $ 110,937
TOTAL REVENUE AND FUND BALANCE $ 198,937
EXPENDITURES
DEBT SERVICE
Bond Principle (79 Series) $ 25
000
Bond Interest ,
63
755
Other Debt Service Expenses ,
375
• TOTAL EXPENDITURES $ 89,130
FUND BALANCE 9/30/88 $ 109,807
TOTAL EXPENDITURES AND FUND BALANCE $ 198,937
IBRSF-1
n
U
CAPITAL IMPROVEMENT FUND
REVENUE
NON-GOVERNMENTAL
Loan Proceeds (Water Department) $ 648,000
INTER-FUND TRANSFERS FROM
General Fund $ 150,000
Water Enterprise Fund 50,000
TOTAL REVENUE $ 848,000
FUND BALANCE 10/01/87 $ 100,000
TOTAL REVENUE AND FUND BALANCE $ 948,000
ERPENDITURES
CAPITAL OUTLAY
IMPROVEMENT PROJECTS
GENERAL GOVERNMENT (BUILDINGS)
Village Hall and Annex Renovations $ 70,000
TOTAL $ 70,000
TRANSPORTATION
ROAD AND STREET IMPROVEMENTS
Dover-Elm Drainage Project $ 49,000
Tequesta Country Club Drainage Project 20 000
Tequesta Drive Improvement Project 578,000
Cypress Drive Drainage Project 14,200
U.S. Highway One Palms 16,000
TOTAL S 677,200
DEBT SERVICE
Principal Payment (15 years) S 43,200
Interest (7$) 45,360
TOTAL $ 88,560
TOTAL EXPENDITURES $ 835,760
FUND BALANCE 9/30/88 S 112,240
TOTAL EXPENDITURES AND FUND BALANCE $ 948,000
CIF-1
WATER DEPARTMENT ENTERPRISE FUND
•
REVENUE FUND
REVENUE
OPERATING REVENUE
Water Sales $1,510,000
Connection Charges 25,000
Fire Hydrant Rents 11,400
Other Miscellaneous 100
TOTAL $1,546,500
NON-OPERATING REVENUE
Interest Earned on Investments $ 60.000
TOTAL REVENUE $1,606,500
DISTRIBUTION OF REVENUES
T*TT Tf1 r+t rye..
Operation and Maintenance Fund $1,088,905
Sinking Fund 190,037
Bond Amortization Account (2007 Bonds) 100 000
• Renewal and Replacement Fund 10,000
Retained Earnings Account 167,558
TOTAL $1,556,500
INTER-FUND TRANSFERS
General Fund $ 50,000
TOTAL DISTRIBUTION OF REVENUES $1,606,500
EXPENDITURES
OPERATION AND MAINTENANCE FUND
PUMPING AND STORAGE DIVISION
PERSONAL SERVICE
Salaries and Wages $ 27,600
FICA Taxes 1,975
Retirement Contributions 3,700
Life and Health Insurance 3,675
Worker's Compensation Insurance 1,155
• TOTAL $ 38,105
WDE-1
OPERATING EXPENSES
• Water Monitoring Service $ 11,500
Water Analysis and Sampling 7 800
Communication Service 1,750
Utility Service 86,000
Insurance 7,650
Vehicle Maintenance 3,000
Building Maintenance 750
. Water System Maintenance 30,000
Miscellaneous 250
Office Supplies 500
Gas and Oil 1,200
Water Purchases 470,000
Chemicals 26,100
Laboratory Supplies 2,500
Small Tools and Equipment 500
Diesel Fuel ann
TOTAL $ 649,800
DIVISION TOTAL $ 687,905
DISTRIBUTION DIVISION
PERSONAL SERVICE
Salaries and Wages $ 64,100
Overtime Wages 3,000
FICA Taxes 4,800
Retirement Contributions 9,000
Life and Health Insurance 17,900
Worker's Compensation Insurance 3,600
TOTAL $ 102,400
OPERATING EXPENSES
Insurance $ 5,500
Vehicle Maintenance 2,000
Water System Maintenance 7,500
Connection Charges 16 500
Miscellaneous X100
Gas and Oil 1,200
Small Tools 500
TOTAL $ 33,300
DIVISION TOTAL $ 135,700
WDE-2
ADPdINISTRATION AND OFFICE DIVISION
PERSONAL SERVICE
Salaries and Wages
FICA Taxes
Retirement Contributions
Life and Health Insurance
Worker's Compensation Insurance
Unemployment Compensation Insurance
Employee Recognition Program
TOTAL
OPERATING EXPENSES
Legal Services
Engineering Services
Accounting and Auditing Services
Computer Programing Services
Mapping Service
Travel and Per Diem
Communication Service
Transportation and Postage
Utility Service
FEC Lease
Equipment Leases
Office Machine Maintenance
Insurance
General Maintenance
Miscellaneous
License and Fees
Administrative Management
Office Supplies
Books, Publications and Dues
Personnel Training
TOTAL
DIVISION TOTALS
TOTAL OPERATING EXPENSES
WDE-3
$ 71, 500
5,125
9, 600
11,125
1,850
2 , 000
600
$ 101,800
2, 500
15,000
20,000
4, 200
2,000
1,000
3 , 700
7,000
5, 500
1, 500
1,900
7,400
11,800
150
300
1,750
71,400
5,000
400
1,000
$ 163,500
$ 265,300
$1,088,905
•
REVENUE FUND
DEBT SERVICE
85 SERIES REFUNDING BONDS
DEBT SERVICE EXPENSE
Bond Principal $ 75,000
Bond Interest 112,037
Bond Amortization (2007 Year Bond) 100,000
Other Debt Service Expenses 3,000
TOTAL $ 290,037
NON-GOVERNMENTAL
INTER-FUND TRANSFERS
TRANSFERS T0:
Capital Improvement Fund $ 50,000
TOTAL $ 50,000
CAPITAL IMPROVEMENT FUND
CAPITAL OUTLAY
SYSTEM IMPROVEMENTS
Purchase Lot. No. 7 (Well #23 or Enclose) $ 30
000
Heritage Oaks Valve Blow-offs ,
27,600
TOTAL CAPITAL IMPROVEMENT FUND $ 57,600
RETAINED EARNINGS ACCOUNT
CAPITAL OUTLAY
Treatment Plant Expansions $ 400
000
Equipment Purchases ,
48,175
TOTAL $ 448,175
NON-GOVERNMENTAL
INTER FUND LOAN
Capital Improvement Fund S 648,000
TOTAL RETAINED EARNINGS ACCOUNT $1, 096,175
WDE-4