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Proposed Budget Master v1 - html
TENTATIVE: SUBJECT TO REVISION
SPECIAL TOWN COUNCIL BUDGET WORKSHOP MEETING AGENDA
TOWN COUNCIL CHAMBERS JULY 11, 2019
Gail L. Coniglio, Mayor Danielle H. Moore, President
COMMUNICATIONS FROM CITIZENS - 3 MINUTE LIMIT
TOWN MANAGER'S OVERVIEW OF THE PROPOSED FY20 BUDGET
Review of General Fund Revenues for FY2020
General Fund Expenditures - Department Review
Fire- Rescue
1. Town Docks Enterprise Fund
Par 3 Golf Course Enterprise Fund
RESOLUTION NO. 49-2019 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County Florida, Approving a Proposed Operating Millage Rate of 3.1350 for the Tentative Fiscal Year 2020 Budget; Approving the Computed Rolled Back Millage Rate of 2.9720 to be Provided to the Property Appraiser in Accordance with F.S. 200.065; Establishing the Date, Time and Place of the First and the Final Budget Hearings to Consider the Proposed Millage Rates and Tentative Fiscal Year 2020 Budget and Directing the Town Manager to Transmit this Information to the Property Appraiser of Palm Beach County in Accordance with the Requirements of F.S. 200.065.
RESOLUTION NO. 50-2019 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Amending the Town of Palm Beach Master Fee
Schedule by Increasing the Parking Placard And Metered Parking Fees, and Providing an Effective Date.
RESOLUTION NO. 51-2019 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Amending Recreation Department Fees for Fiscal Year 2020 and Granting Authority to the Director of Business Development and Operations to Modify Daily Recreation Center and Tennis Fees, when Necessary, to Maximize Revenue During Underused Periods.
RESOLUTION NO. 52-2019 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Amending Town Docks Fees for Fiscal Year 2020 and Granting Authority to the Director of Business Development and Operations to Modify Fees, when Necessary, to Maximize Revenue During Underused Periods.
RESOLUTION NO. 53-2019 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Amending Golf Fees for Fiscal Year 2020 and Granting Authority to the Director of Business Development and Operations to Modify Golf Fees, when Necessary, to Maximize Revenue During Underused Periods.
RESOLUTION NO. 54-2019 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Worth Avenue Improvement Project; Establishing the Estimated Assessed Cost Against the Properties that will be Benefitted Thereby; Directing the Town Manager to Prepare an Updated Assessment Roll; Establishing a Public Hearing to Consider Approval of the Assessment Rolls and Reimposition of the Maintenance Assessments and their Collection Pursuant to the Uniform Assessment Collection Act; Directing the Provision of Notice; and Providing for an Effective Date.
RESOLUTION NO. 55-2019 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Peruvian Avenue Improvement Project; Establishing the Estimated Assessed Cost Against the Properties that will be Benefitted Thereby; Directing the Town Manager to Prepare an Updated Assessment Roll; Establishing a Public Hearing to Consider Approval of the Assessment Rolls and Reimposition of the Maintenance Assessments and their Collection Pursuant to the Uniform Assessment Collection Act; Directing the Provision of Notice; and Providing for an Effective Date.
RESOLUTION NO. 56-2019 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Relating to the Collection and Disposal of Commercial Solid Waste; Establishing the Estimated Assessed Cost Against the Properties that Will Be Benefitted Thereby; Directing the Town Manager to Prepare an Updated Solid Waste Assessment Roll; Establishing a Public Hearing to Consider Approval of the Assessment Roll and Reimposition of the Service Assessments and Their Collection Pursuant to the Uniform Assessment Collection Act; Directing the Provision of Notice; and Providing for an Effective Date.
The progress of this meeting may be monitored by visiting the Town's website (www.townofpalmbeach.com) and clicking on "Meeting Audio" in the left column. If you have questions relative to this feature, please contact the Office of Information Systems (561) 227-6315.
Disabled persons who need an accommodation in order to participate in the Town Council Meeting are requested to contact the Town Manager's Office at 838-5410 or through the Florida Relay Service by dialing 1-800-955-8770 for voice callers or 1-800-955-8771 for TDD callers, at least two (2) working days before this meeting.
PROPOSED BUDGET FOR FISCAL YEAR 2019‐2020
PRESENTATION FOR JULY 11, 2019, SPECIAL TOWN COUNCIL MEETING
This proposed budget is the result of the second year of hard work to find efficiencies and apply lean government principles on a Town‐wide basis, but this is a continuous process and will be an ongoing effort each year. We expect to see further reductions in expenditures and increased revenues in FY21 and beyond. Through attrition, each position and its related responsibilities will be examined to determine if the position is still needed or can be restructured before automatically backfilling to accomplish this goal.
The Purchasing Division has continued to contribute quantitatively and qualitatively to the strategic goals of the Town of Palm Beach by continuing to engage best business practices to achieve efficiencies, transparency, and maximize the value of public funds with the goal of promoting cost savings to the Town’s purchasing efforts while achieving best value for goods, services, and construction. During FY19, the Purchasing Division implemented E‐Bidding with the goal of increasing the number of proposers/bidders. Increased competition historically promotes better pricing. Of the five construction projects issued for solicitation under the new E‐Bidding Platform, all submittals came in under the Opinion of Cost Estimates, which was a first. This platform will enable the Town to garner more competition, better value and new pools of proposers/vendors. The Purchasing Division sponsored two vendor workshops with the goal of increased participation by new firms. Additional vendor workshops are being planned. Purchasing now issues solicitations on three known websites, with the average number of 300 plus notifications being sent for each solicitation.
In a continuation from FY18 best practice initiatives, the Purchasing Division has utilized an online site for sale of surplus items where the Town pays no fees and has garnered for the FY19 budget cycle $120,440 during the first seven months of the fiscal year. For solicitations issued, the Town has continued to drive negotiations before any recommendation is made to Town Council. For items being purchased for installation such as the new playground, the Town has continued the process of Direct Owner Purchases where the purchase order is issued directly to the equipment
supplier, with the contractor assuming responsibility for receipt and installation, thus the Town pays no sales tax for the commodity. Cost savings for Direct Owner Purchases and Negotiations reflect a savings in the first seven months of FY19 of $104,508.
The overall General Fund expenditures have increased since FY09 by a total of 28.87% or 2.62% per year for the last 11 years. Since FY12, expenditures have increased by 50.94% or 6.37% per year for the past 8 years. We highlight operating expenditures on the spreadsheet to differentiate the costs of the day‐to‐day operations versus other expenditures of the Town, such as capital improvements, coastal projects, and large transfers to various funds. Since FY09, operating expenditures have increased $4,142,843 or 7.46%, for an average annual change of 0.68%, and since FY12, operating expenditures have increased by $14,745,411 or 32.81%, for an average annual change of 4.10%. Transfers and other expenses since FY09 have increased by 143.94% or $14,874,761, representing an average annual change of 13.09%, and since FY12, these expenses have increased $13,907,754 or 123.07% for an average annual change of 15.38%.
Total expenditures have increased by 50.94% (6.37% annually) and total operating cost increased by 32.81% or $14,745,411 (4.10% annually).
The largest driver of expenditure increases since FY12 were pension costs for current employees and retirees receiving legacy benefits, which increased $7,629,271 plus the extraordinary contribution of $5,420,000 to fund the lowering of the assumed rate of return. These costs represent 45.6% of the General Fund total increase during this time period. The increase in funding should return the pension fund to healthy levels in the next five to ten years depending on investment returns.
Salary and wage costs have increased $3,630,995 or 12.67% of the total increase. The recent compensation and benefit study costs in FY20 are a portion of the increase.
Contractual costs have increased $3,663,440 (12.8% of the total) over the period due in part to contracting out many Town services that used to be performed by Town staff. Increases in sewage treatment and disposal costs alone contributed to the increase of contractual costs by $1,080,497 since 2012.
The transfer to the coastal management fund has increased $3,016,711 or 10.53% of the total. In FY15, $4,777,000 was added to Town taxes to begin developing a permanent funding source for the coastal program.
Debt service costs increased $2,483,913 or 8.68% of the total increase since 2012 due to the issuance of the 2013 revenue bonds.
The transfer to the Capital Improvement Fund have increased by $1,420,000 or 142% to build up reserves for future capital projects. These costs represent 4.96% of the total increase.
These six expenditures represent 95.24% of the increase over FY2012. Other important budget trends since FY12 include the following:
Total expenditures have increased by 28.8% (2.6% annually) and total operating costs increased $4,142,843 or 7.46% or 0.68% annually.
The pension costs including the annual required contribution, the extraordinary contribution contributed to 51.8% of the total increase for a total of $9,830,593.
Salary costs increased by $658,040 and benefit costs declined by $1,739,242. Total FTEs decreased from 410.39 in FY09 to 362.24 in FY20, a decrease of 48.15 employees. The
Contractual costs increased by $1,969,351 or 20.6%. This increase is due to contracting out services and increases in sewage treatment and disposal costs.
The Transfers and other category, which include funding for special detail overtime, Four Arts Library, debt service, coastal funding, capital improvement funding, risk funding, the recent extraordinary retirement contribution, and the funding for the amortization change in total have increased $14,874,761 or 143.94% over the 11‐year period, representing an average annual change of 13.09%. These categories alone accounted for 78.22% of the total increase over this time period.
‐0.77%
‐19.49%
‐1.77%
‐11.30%
‐11.05%
‐0.08%
6,976,711
(372,413)
‐5.07%
25,208,543
$ 84,898,266
$ 2,432,048
There are two sets of documents that have been provided to the Town Council and the public. One document contains the program‐by‐program detail of the General fund and other fund budgets. The other document, which can be found online, contains the budget “flex sheets” which show the budget detail by line item and the budget detail sheets for certain accounts throughout the General Fund. The detail sheets represent the detail that the budget team was presented when we began the budget review process. They have not been updated to reflect cuts that were made during this year’s budget review.
In addition, the Departments prepared a memorandum that is included in each department section of this document, that describes in detail the major changes for each program.
Health Insurance costs are calculated and then allocated throughout the budget on a per Full‐Time Equivalent (FTE) basis. The Health costs per FTE for FY20 is $10,717.
Total Taxes Paid by Palm Beach Property Owners
Total 16.2970
100.00% $281,810,548
The State of Florida requires the Town to calculate a rolled‐back millage rate. The rolled‐back rate is defined as the millage rate which provides the same property tax revenue for each taxing authority as was levied during the previous year (exclusive of new construction, additions, rehabilitative improvements increasing assessed value by at least 100%, annexations, deletions). The proposed millage is 3.23% over the rolled back rate of 2.972. The rolled‐back millage rate would represent a 5.2% decrease in the millage and would provide the homestead property owner a $98 per million reduction in taxes. The rolled‐back rate is required to be announced at the public hearings in September.
$55,978,971
‐2.13%
$55,978,900
$ 1,767,937
‐19.56%
(722,160)
‐20.99%
$84,898,266
Charges for services include a large increase of $1,805,161. The increase is due to a large increase in special assignment overtime revenue from two new large contracts. A corresponding increase in police special assignment overtime costs is shown in the Police Department budget. In addition, Recreation Department fees are increasing due to the anticipated opening of the Recreation Center and the new fees associated with programs and services. A Resolution is included in the backup for review and adoption if the Town Council approves the new fee schedule.
We are proposing increases in parking meter and parking placard fees. The last time these fees were increased was in 2011. These additional revenues have not been included in the budget and the details of the increases can be found later in the document with the proposed Resolution No. 50‐2019.
The interfund transfers represent a transfer of $585,000 from the Town Docks and Par 3 Golf Course enterprise funds. This amount is $722,160 less than the FY19 transfer. In FY19 these enterprise funds were created and the recreation center and tennis revenues/expenses were transferred to the General Fund. In order to cover the net costs for the first transition year the transfer was increased from the Marina fund to cover the recreation subsidy. In FY20 the transfer is reduced back to the original amount used in FY18.
General Fund expenditures have increased by 2.95% from FY19. The details by expenditure category are shown in the table on the following page.
Total operating expenditures increased $2,099,545 or 3.65% from FY19. Total transfers and other expenses increased $332,503 or 1.34%.
Included in Other Employee Benefits is the Transfer to the OPEB trust. The transfer to the OPEB trust fund decreased by $12,369. In the recent actuarial report, the Town’s funding level was 107.4% funded. The Investment Advisory Committee is recommending a
reduction in the investment return assumption from 6.5% to 6%. This recommendation will allow for less exposure to market volatility if returns are below the estimated benchmark and if retiree health claims are higher than anticipated.
The funding for the Four Arts Library increased by 2.2%. Last year we recommended tying the increase to CPI with a cap of 3%. The CPI 12‐month change through April for the Miami‐Fort Lauderdale‐West Palm Beach was 2.2%.
Coastal funding decreased by $372,413 due to anticipated Federal and State grants.
The three largest departments, Police, Fire‐Rescue and Public Works, account for over 55% of the Town budget. The transfers mentioned above account for another 28% for a total of 83% of the total Town budget. All other general government and administrative departments make up the balance of 17%. The chart below provides a graphic example of expenditures by each department and transfer.
The General Fund Unassigned Fund Balance as of September 30, 2018 was $23,063,128. This amount was $6,548,855 above the policy required minimum. The FY20 budget includes a transfer of $610,000 from fund balance to fund the contingency reserve and $473,000 from the reserve for compensated absences to fund the compensated absence payouts. After the contingency transfer, the remaining balance in the unassigned fund balances will be $5,938,855. Staff recommended using $2,641,699 of this reserve to fund the increase to the UAAL as a result of the compensation increases for all town employees and the pension changes for police and firefighters. If the UAAL is paid in full, the annual savings is $170,000. A Budget Amendment Ordinance will be presented at the July 9th Town Council meeting for your review and adoption on first reading to transfer the reserves to the Retirement Fund.
Based on results thus far for FY19, we expect to add an estimated surplus of over $2 million to the unassigned fund balance at FY19 year end. This surplus is the result of many vacant positions that have not been filled and higher than anticipated revenues for building and other permits. If we experience a storm event or other unforeseen expenditures, this amount will decrease.
The Total FTE includes full time employees and part time no benefits employees (PTNB). The total personnel complement (for all funds Townwide) for FY20 is 362.24 full‐time equivalent personnel (FTE), which is a net increase of 6.48 FTE from the adopted FY19 budget. Currently, 18 positions have been frozen to be further studied, reclassified or eliminated, of these 18, 2 have been
eliminated in the FY20 budget in addition to other reductions that have been made throughout the year. A chart of the FTE by department is shown below with a two year history. The chart shows full time employees which decreased by 1.0 FTE and PTNB staffing which increased by 7.48 FTE (mostly due to increased staffing at the Recreation Center which was closed for FY19). The FTE history going back to FY09 can be found earlier in this summary. The changes in the FTE for both full time and part time staffing are described in detail after the table.
Fire‐ Rescue (Ocean Rescue)
Addition of 3 firefighters to provide the additional Kelly Day
.51 FTE reduction at the Par 3 golf course made up of part time positions replaced with contractual employees.
.35 FTE increase for a part time vehicle technician in the Police Department.
Increase of .55 allocated to the Retirement Fund for increased role of Town for the administration of the Retirement system and DC plan.
The Debt Service Funds provide for the payment of principal and interest on the Town’s outstanding bonds. During FY10, the Town authorized the issuance of $57,035,000 for a portion
of the Town’s Accelerated Capital Improvement Program (ACIP) and refunding all of the Town’s existing debt. In addition, bonds totaling $14,770,000 were issued for the Worth Avenue Commercial District Project. On August 25, 2016, the Town issued bonds to refund the 2010A & 2010B bonds. This transaction produced gross savings of $8,900,539 over 23 years. The net present value savings was $6,895,965 or 13.35%.
Outstanding Principal Balance September 30, 2019
The 2016A and 2013 Series Revenue Bonds debt service is funded from non‐ad valorem revenues. A portion of each ($199,813) is funded through the Recreation Enterprise Fund for the Town’s portion of the Par 3 golf course and clubhouse renovation, and a portion is funded through the Coastal Management Fund ($544,107). The non‐ad valorem revenue transfer from the General Fund for FY19 is $5,983,913.
Pavement Management ‐ $1,000,000
Drainage Improvements ‐ $1,300,000
Sanitary Sewage System Improvements ‐ $1,715,000
Water main improvements (WPB) ‐ $800,000 (Funded by West Palm Beach)
Landfill site maintenance ‐ $30,000
Facility improvements ‐ $1,590,000
The Coastal Management Fund (309) is used in part to fund the construction costs of the coastal projects. The details of the FY20 budget for Coastal Management can be found in the Annual Budget Document. This plan has been updated by Public Works to include estimates for future projects based upon current costs and to include the Mid‐town seawall and groins in the Mid‐ town beach area. The transfer to the Coastal Management Fund decreased $369,413 to
$6,979,711.
Town Docks revenues are expected to decrease in FY20, as renovation of the Town Docks is scheduled to begin in May of 2020. However, for the upcoming season, there are strategically proposed increases for several fees. A modified annual lease (December 1, 2019, to April 30, 2020) is approximately 55% of the originally proposed FY20 annual rate; with winter daily and winter monthly single‐phase slip fees all proposed to increase by 5%. For three‐phase slips, a modified annual (December 1, 2019, to April 30, 2020) is also approximately 55% of the originally
proposed FY20 annual rate; winter daily and winter monthly rates are proposed to increase for these slips to be competitive with Palm Harbor (generally the highest market in the immediate area). Forecasts for FY20 anticipate that the Town Docks will realize a gross operating profit of
$1,249,024, and a net profit of $487,895 after depreciation capital, contingency and the transfer to the general fund.
$3,075,000. We have also been approved for a FIND grant for up to $325,000 for the Town Docks project. These funds will be added to the reserve balance once they are received. We are applying for additional grants from FIND for this project which will further add to funding available for the project.
Resolutions are included in the backup for the proposed fee increases.
The Equipment Replacement Fund (320) contains the accumulated depreciation of all fixed assets over the established thresholds of $5,000 for capital equipment and $3,000 for computer
equipment. A detailed listing of planned equipment purchases is located in the Internal Service Funds section of the Annual Budget Document.
The FY20 actuarially determined contribution to the DB plan totals $10,542,818. In addition, the police and firefighter benefit changes were added to the contribution. The amounts by employee group are shown on the following page versus the FY19 contribution.
Fire‐Rescue DB
The 10‐year trend for employee contributions is shown below:
The actuarially determined transfer to the OPEB trust from the General Fund in the FY20 budget is $423,916. This amount is $12,369 less than FY19. The Investment Advisory Committee is recommending lowering the investment return assumption from 6.5% to 6.0%. The amount included in the budget represents the 6% return assumption. The funded ratio in the actuarial report was 107.4% for the 6% assumption. The new actuary for this plan prepared estimates at 6.5%, 6% and 5.75%. The actuary also reviewed the amortization period used in the prior report. The actuary recommended that we reduce the amortization period from 15 years to 5 years. Typically longer amortization periods are chosen for underfunded plans, since the OPEB Trust is over funded, a shorter amortization period is preferred. As you will recall, the Investment Advisory Committee recommended lowering the investment return assumption from 7% to 6.5% in FY19. Since the updated actuarial results show the plan overfunded, the Investment Advisory Committee is recommending an additional decrease in the return assumption to 6%. They also considered lowering it to 5.75% but it would have added $302,811 to the annual cost and reduced
Resolution No. 49‐2019 adopting a tentative millage rate of 3.1350 is included in the backup. This rate is set slightly higher than the proposed rate of 3.0735 in case changed circumstances and/or Town Council decision later this summer require the final millage rate to be set higher than our proposed rate. Florida law requires a first class mailing to all taxpayers if the millage rate is increased above the tentative millage rate adopted by the Town Council prior to the September public hearings. The final millage rate will be set at the public hearings in September.
The Long‐Term Financial Plan (LTFP) has been updated with the FY19 adopted budget and the FY20 proposed budget. The entire document including the trend analysis, forecast and other funds trends and forecast can be found on the Town’s website and a copy is included in the backup materials.
The second chart below uses property tax to balance the forecast. If this option were used, 1the FY21 budget would contain a property tax revenue increase of 6.52%. Using the FY20 taxable value increase (5.63%) applied in FY21, the corresponding millage rate increase would be .84% and would result in an $83 increase per million of taxable value. It is far too early in the process to predict what the property tax increase will be for FY21. In addition, since the loss of Marina revenue is a one‐time occurrence, General Fund reserves or coastal reserves could be used to offset the loss and make up part of the deficit and thus bridge the gap until Marina and ground lease revenues are available.
The State mandated schedule requires that two public hearings be held in September to provide for the final adoption of the Town’s FY20 budget and millage rate. The proposed public hearing meeting dates are as follows: These dates are presented in the Millage Rate Resolution and provided to the Property Appraiser.
First Public Hearing – September 10, 2019 at 5:01pm
This concludes the executive summary portion of the FY20 proposed budget. Please see the documents that follow this summary for detailed information about the FY20 budget. Staff will be prepared to answer any questions you may have.
BUDGET SUMMARY BY FUND TYPE 5
GENERAL FUND REVENUES AND EXPENDITURES 7
REVENUES BY TYPE 9
EXPENDITURES BY TYPE 15
EXPENDITURES BY FUNCTION 16
EXPENDITURES BY DEPARTMENT 17
TOWN MANAGER’S OFFICE MEMO 21
PROGRAM: LEGISLATIVE 111 25
PROGRAM: GENERAL GOVERNMENT 113 27
DEPARTMENT: TOWN MANAGER’S OFFICE 29
PROGRAM: ADMINISTRATIVE MANAGEMENT 121 30
TOWN CLERK MEMO 33
PROGRAM: TOWN CLERK 131 35
PROGRAM: ADVICE AND LITIGATION 122 37
INFORMATION TECHONOLOGY MEMO 39
PROGRAM: INFORMATION TECHNOLOGY 125 41
HUMAN RESOURCES MEMO 45
DEPARTMENT: HUMAN RESOURCES 47
FINANCE DEPARTMENT MEMO 49
FINANCE DEPARTMENT ORGANIZATION CHART 51
DEPARTMENT: FINANCE 52
PROGRAM: FINANCIAL MANAGEMENT 54
PROGRAM: PURCHASING 144 56
PZB MEMO 59
PLANNING, ZONING AND BUILDING ORGANIZATIONAL CHART 61
DEPARTMENT: PLANNING, ZONING AND BUILDING 62
PROGRAM: PLANNING AND ZONING 211 65
PROGRAM: PERMIT ISSUANCE 212 67
PROGRAM: INSPECTION & COMPLIANCE 213 69
PROGRAM: LANDMARKS PRESERVATION 214 71
PROGRAM: FIRE PREVENTION 215 73
PROGRAM: CODE ENFORCEMENT 216 75
RECREATION MEMO 77
RECREATION DEPARTMENT ORGANIZATIONAL CHART 97
DEPARTMENT: RECREATION 98
PROGRAM: ADMINISTRATION 311 100
PROGRAM: TENNIS 312 102
PROGRAM: RECREATION CENTER 313 104
FIRE RESCUE MEMO 107
FIRE RESCUE ORGANIZATIONAL CHART 109
DEPARTMENT: FIRE RESCUE 110
PROGRAM: FIRE ADMINISTRATION 411 112
PROGRAM: OPERATIONS 417 114
PROGRAM: TRAINING 418 116
PROGRAM: OCEAN RESCUE 419 117
POLICE MEMO 119
PALM BEACH POLICE DEPARTMENT: ORGANIZATIONAL CHART 123
DEPARTMENT: POLICE DEPARTMENT 124
PROGRAM: ADMINISTRATIVE MANAGEMENT 421 127
PROGRAM: ORGANIZED CRIME VICE AND NARCOTICS (OCVAN) 422 129
PROGRAM: RECORDS INFORMATION SYSTEM UNIT 423 131
PROGRAM: TRAINING AND COMMUNITY RELATIONS UNIT (TCR) 424 133
PROGRAM: COMMUNICATIONS UNIT 425 135
PROGRAM: CRIME SCENE/EVIDENCE UNIT 426 137
PROGRAM: PATROL 428 139
PROGRAM: CRIMINAL INVESTIGATION 429 141
PROGRAM: PARKING CONTROL UNIT 430 143
PUBLIC WORKS MEMO 145
PUBLIC WORKS ORGANIZATIONAL CHART 151
DEPARTMENT: PUBLIC WORKS 152
PROGRAM: ADMINISTRATIVE MANAGEMENT 511 154
PROGRAM: STREET REPAIR & MAINTENANCE 521 156
PROGRAM: TRAFFIC CONTROL 523 158
PROGRAM: STREET LIGHTING 524 160
PROGRAM: STORM SEWER MAINTENANCE 531 161
PROGRAM: SANITARY SEWER MAINTENANCE 532 163
PROGRAM: SANITARY SEWER TREATMENT 533 165
PROGRAM: RESIDENTIAL COLLECTION 541 166
PROGRAM: COMMERCIAL COLLECTION 542 168
PROGRAM: REFUSE DISPOSAL 543 169
PROGRAM: YARD TRASH COLLECTION 544 170
PROGRAM: RECYCLING 545 172
PROGRAM: BEACH CLEANING 173
PROGRAM: PARKS 551 174
PROGRAM: FACILITY MAINTENANCE 554 176
PROGRAM: GENERAL ENGINEERING SERVICES 561 178
PROGRAM: RIGHT OF WAY INSPECTIONS 565 180
PROGRAM: EQUIPMENT OPERATION & MAINTENANCE 571 181
PROGRAM 321: LIBRARY SERVICES 183
OTHER PROGRAMS 183
PROGRAMS 611 TO 625: TRANSFERS 184
PROGRAM 710: EMERGENCY MANAGEMENT 185
PROGRAM 711: CONTINGENT APPROPRIATIONS 186
FUND 122: TOWN-WIDE UNDERGROUND UTILITIES 187
GENERAL OBLIGATION BONDS 189
REVENUE BONDS 189
Legal Debt Margin 190
Debt Service Payments 191
Debt Summary 191
FUND 205: 2016A AND 2013 REVENUE BONDS 195
FUND 206: 2016B WORTH AVENUE REVENUE BOND 196
FUND 307: PAY-AS-YOU-GO CAPITAL IMPROVEMENT FUND 197
COASTAL MANAGEMENT MEMO 201
COASTAL 10-YEAR PLAN 204
FUND 309: COASTAL MANAGEMENT FUND 207
FUND: WORTH AVENUE MAINTENANCE FUND 311 209
FUND 314: 2013 ACCELERATED CAPITAL FUND 211
MARINA MEMO 213
FUND 401: MARINA ENTERPRISE FUND 219
PAR 3 MEMO 223
FUND 402: PAR 3 ENTERPRISE FUND 231
RISK MANAGEMENT MEMO 237
FUND 501: SELF INSURANCE FUND (RISK MANAGEMENT) 239
HEALTH AND OPEB MEMO 241
FUND 502: SELF INSURANCE (HEALTH BENEFIT) 243
FUND 320: EQUIPMENT REPLACEMENT FUND 245
RETIREMENT FUND 249
UNFUNDED ACTUARIAL ACCRUED LIABILITY (UAAL) 252
UAAL AND EMPLOYER CONTRIBUTION FORECAST 253
DEMOGRAPHIC INFORMATION 255
SUMMARY OF DEFINED BENEFIT PLAN PROVISIONS 256
FUND: EMPLOYEES RETIREMENT (600) 260
HEALTH INSURANCE TRUST (OPEB) 263
SUMMARY OF PLAN PROVISIONS 263
FUND 610: HEALTH INSURANCE TRUST 265
RESOLUTION 49-2019… 267
RESOLUTION 50-2019… 269
RESOLUTION 51-2019… 277
RESOLUTION 52-2019… 289
RESOLUTION 53-2019… 291
RESOLUTION 54-2019… 293
RESOLUTION 55-2019… 315
RESOLUTION 56-2019… 341
BUDGET SUMMARY BY FUND TYPE‌
FY 20 Budget Summary by Fund Type, Revenues and Expenditures
General Enterprise Totals Revenue Service Projects Service Agency
6,437,512
13,540,832
38,507,189
17,385,366
17,425,366
1,100,301
5,112,801
4,932,526
6,727,833
9,399,711
26,186,999
4,894,450
7,451,433
36,930,095
9,324,517
38,351,198
186,634,221
29,137,825
15,272,604
47,872,590
$34,032,275
$7,638,932
$52,202,699
$4,784,262
$12,599,179
$38,351,198
$234,506,811
28,004,601
29,436,545
17,803,472
5,336,410
2,910,934
26,540,005
30,494,027
21,763,234
66,030,324
50,278,733
54,503,033
3,398,350
11,222,095
23,266,147
24,885,254
34,032,275
52,202,699
12,599,179
24,827,373
220,541,225
13,523,825
13,965,586
Ad Valorem Taxes as percentage of total fund budget
Ad Valorem Taxes per capita (8,295 population)
Total expenditures per capita (8,295 population)
Capital expenditures per capita (8,295 population)
GENERAL FUND REVENUES AND EXPENDITURES‌
-$2,098,008
$2,230,711
-$195,421
Rec Revenues and transfer from Docks
$2,432,048
17,846,147
-$737,928
REVENUES BY TYPE‌
$55,978,900 66.4%
Use of Fund Balance 1,083,000
Miscellaneous 434,267
Interest 1,230,000
Fines and Forfeitures 942,000
Grants 32,700
Charges for Services 6,185,699
General Use Tax 6,459,000
Licenses/Permits 10,900,800
Intergovernmental 1,066,900
$ 55,978,900
6,185,699
Current Ad Valorem
50,080,658
52,135,566
Back Taxes 115,323
1-6 Cents Local Opt Fuel 240,037
1-5 Cents Local Opt Fuel 112,244
1,788,414
5,695,691
5,881,916
Contractor Reg. Fee
Misc. Permit Fees
Bldg Permit Search Fee
6,490,797
8,517,051
Res. Parking Plans
Flood Plain Mgmt Permit
News rack Enclosure
Char. Solicitations Fee
Char. Solit Late Filing Fee
Federal Grants - Public
FEMA/FDOT
FL - Public Safety
FL - Emergency Mgmt
Fire Supp Compensation
911 Equip
EMS – PB County
Special Assignment OT -
Alarm - Penalties