1990.05.08_FAB_Minutes_Regular•
TOWN OF HIGHLAND BEACH
FINANCIAL ADVISORY BOARD
REGULAR MEETING - MINUTES
Tuesday, May 8, 1990 9:30 A.M.
A Regular Meeting of the Financial Advisory Board commenced at 9:30 AM
in Commission Chambers.
Present were Chairman Fred Firstenburg, Vice Chairman Benjamin Cohen
and Regular Members, Victor J. Page and John F.Rand. Regular Member
Richard Brunton was absent.
Also present were Town Manager Mary Ann Mariano, Chief Accounting Offi-
cer Jo Ann Rutherford, Accounting Clerk Michael Seaman and Deputy Town
Clerk Doris Trinley.
After a short discussion, the minutes of the Regular Meeting of March 8
were unanimously approved.
Consideration was then given to the proposed 1990/1991 Budget Calendar
and it was agreed by the members that their review of budget requests
. and Town Manager recommendations with Department Heads, as well as re-
view of available revenue information, could be accomplished in one
meeting. Therefore, the May 15 meeting was deleted from the calendar,
its agenda to be addressed at the June 12 meeting.
OLD BUSINESS
The Town Manager advised the members that the current purchasing policy
needed to be made clearer and more concise and in this regard the Chief
Accounting Officer had secured copies of the policies and procedures in
effect at the City of Lake Worth, the City of West Palm Beach and the
Town of Palm Beach to assist the Town in developing a current pur-
chasing policy and procedures manual tailored for the Town. The members
were assured that there is no misspending involved; however, both the
Chief Accounting Officer and the Town Manager felt this was an impor-
tant undertaking, which would tighten the system of checks and bal-
ances, strengthen internal accounting controls and keep vendors com-
petitive.
At this time, Mr. Rand requested the opportunity to ask some questions.
Among his inquiries were:
Control Over Internal Budget Transfers - Mrs. Mariano said
the Town did have a Budget Transfer Policy and a copy was
made available.
iFlorida Job Service - This agency is similar to state employ-
ment agencies, the Town Manager said, and no fee is involved.
Employee Criminal Record Search - Mrs. Mariano said that this
was not an uncommon procedure. A discussion ensued about the
Financial Advisory Board
Regular Meeting - Minutes
May 8, 1990 Page 2 of 4
possibility of adopting an ordinance requiring same for all
elected officials, which the Town Manager felt would be ill-
advised because of certain government processes regarding
civil rights.
"Cafeteria" Fringe Benefits - Mr. Firstenburg commented that
this approach to benefits was only discussed at the August 22,
1989 meeting and he personally was not in favor of it since it
was his opinion that it would be advantageous only to younger
workers, who could buy more with the same amount of money
than older workers.
Mrs. Rutherford advised that Elizabeth Ulitsch of the Finance
Department has been looking into various other types of em-
ployee/dependent coverage and had requested bids from several
companies, including Blue Cross -Blue Shield.
For the record, Mr. Rand then advised those present that besides being
a Regular Member of the Financial Advisory Board, he was also a member
of the Board of Directors of the Bel Lido Property Owner's Association,
Inc. He also noted that he had previously so advised Mayor Boulay, who
• saw no conflict with Mr. Rand serving in both capacities. Mr. Rand
stated that should the FAB ever have to put anything having to do with
Bel Lido to a Motion, he would abstain from voting.
Projects Approved by the Town Commission After Budget Approval -
Mrs. Mariano said this involves the Contingency Fund. She gave
as an example the $8,000 budgeted by the previous Commission for
new seating in Commission Chambers. The present Commission has
not addressed new seating, but might be interested in possible
additional outside lighting for Town Hall due to their meetings
being moved to evening. Should it be necessary, the $8.000
originally designated for seating could be used for lighting.
Deferred Compensation Monies - The possibility of these funds
being used for claims of the Town's general creditors was
discussed. Mrs. Rutherford advised that this was a determi-
nation of the IRS as stated under IRC Section 457 and, accord-
ingly, the monies must be so treated to enjoy tax benefits.
Mrs. Mariano added that employees were so advised of the Inter-
nal Revenue Code requirements for the 457 deferred compensation
plan and that was also noted in the Notes to the Financial
Statements.
GENERAL
During a brief discussion regarding the differences between financial
&nd governmental accounting, the Chief Accounting Officer stated that
the emphasis of governmental accounting is on accountability rather
than profitability. She added that the Town is responsible to the tax-
payers and its concern is an accounting to them.
Financial Advisory Board
Regular Meeting - Minutes
May 8, 1990 Page 3 of 4
BUDGET TRANSFERS:
Before addressing the individual transfers, Chief Accounting Officer
Rutherford stated they had been prepared by Michael Seaman and compli-
mented both he and Elizabeth Ulitisch on the fine work they are doing
in the Finance Department
The items covered for transfer included:
Water Department - Depreciation, new equipment, contractual
services and unanticipated contractual needs.
Library - miscalculation of Librarian's salary (including
insurance.
Buildinj Department - unexpected costs for inspection of
new buildings in Town (multi -family) .
Post Office - operating supplies (unanticipated sale of
mailing envelopes); increase in cost of maintenance agree-
ment on mailing machine.
• Finance Department - vacation and sick leave pay -out to
former Chief Accounting Officer.
Town Commission - operating supplies re costs for producing
Town Newsletter; increase in Commissioners' salaries; re-
fund of property taxes (Bank of Nova Scotia/Teron Property;
number of units reduced from 132 to 14).
Town Manager - increase in Town Manager's salary.
A Final Budget Transfer for the Finance Department was presented to the
members by the Chief Accounting Officer. Mrs. Rutherford said it had
been discovered that one of their computer units was "unintelligent,"
i.e., it has no memory or central processing unit and, therefore, it
cannot stand alone as a computer. Also, it cannot handle software be-
cause it has no storage or processing capabilities. She further ex-
plained that within the next five (5) months large projects, as well as
routine duties, will be required of Department personnel. These
projects include the fiscal year budget, bids on sanitation contracts
that must be reflected as a budget cost, updated purchasing policies
and procedures and, finally, the preparation of a Comprehensive Annual
Financial Report that must be submitted to the State Attorney's Office
and the Auditor General's Office. Mrs. Rutherford added that too much
of the work in the Department is done manually, as there is only one
computer terminal currently capable of handling software for a staff of
three.
Financial Advisory Board
Regular Meeting - Minutes
May 8, 1990 Page 4 of 4
In this regard, the Chief Accounting Officer advised she had initially
checked with IBM and the Data Processing Manager for the Town of Palm
Beach. From the information obtained, she determined that the
equipment needed could be purchased for approximately $2500 and will
seek bids on same.
After some further discussion, and upon MOTION by Mr. Rand/Mr. Cohen,
all budget transfers were recommended for approval as presented.
FINANCIAL REPORTS
The Board next reviewed year-to-date financial reports as of March 1990
and found them to be acceptable.
Mr. Rand asked about the "radon tax" and the Town Manager explained
that this is money collected for the county on new construction, of
which the Town is allowed to retain a small administrative fee.
(Note: After the meeting, the Chief Accounting Officer presented a
written explanation of this tax, a copy of which is attached to and
made part of these minutes.)
• OTHER:
Questioned by Mr. Rand, Mr. Seaman replied that the holders of the
Town's two bond issues were NCNB and Manufacturers Hanover.
Mrs. Mariano advised the members that representatives from Southeast
Municipal Bond had already addressed the Water Resources Advisory Board
and, as that Board's work went forward, she would like to arrange for
Southeastern to address the FAB as well.
There being no further business to come before the Board at this time,
Chairman Firstenburg then announced that the next meeting would be held
on Tuesday, June 12 at 9:30 A.M. He adjourned the meeting, with unan-
imous vote, at 11:20 A.M.
APPROVN:
Fred Firstenberg, Chair
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,/.-._...-
OTTES
DATE:
dmt
Benjamin Cohen, Vice Chairman
;Jo . Rand
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STATE OF FLORIDA
DEPARTMENT OF HEALTH AND REHABILITATIVE SERVICES
NEW LEGISLATION EFFECTIVE
ON BUILDING PERMIT l
&N
Bruce Sutherland
Building Official
Town of Highland Beach
3614 S Ocean Blvd
Highland Beach, FL 33431
Dear Building Official:
Attached is a copy of the radon Iegislat�on which has recently been passed. Please note that
Section 1 amends Chapter'404056,Florida Statutes (F.S.), in which "department" refers to the
Department of Health and Rehabilitative Services (FIRS), and Section 2 creates Chapter
553.98, F.S., in which "department" refers to the Department of Community Affairs
(DCA). The specific portion of the legislation authorizing the assessment and collection of a
buildin..... tr t sureha` a 'beginning Jul 1 088 .is found on page eight, Section 1(4). The
P �µ g g Y P g g �..
funds collected are to be remitted to HRS "within .'one- month :following`'th� : ad f h
calendar quarter. In .addition, the legislation, allows the unit of government collecting the
surcharge�td r_em"n-up td S percent for this service; and provides for a termination date for the
assessment and collection of the surcharge. The funds collected from the surcharge will be
used to develop radon resistant building codes, to provide training to building inspectors on
these codes, to conduct a public information program on radon and, if necessary, to
supplement the certification program of radon measurement and mitigation companies in the
state.
It is anticipated that each quarter'£Tsingle reporting form will be submitted' o HRS "b1`—`
pe ttin agency, The form will list the totaL";riumber -of buildin ermits -' ed tb—CWAL
g P,
numhei` o �T `'ez, et the t om __ y
agency and h`e�neamount remitted to HR t forltheequartermoTh s latter ea amount should be
sent to the Office of Radiation Control at the address given below. Specific rules regarding
these requirements are currently being developed by the department.
If you have any questions or require further information you may contact the Office of
Radiation Control at the address given below or at (904) 4874004.
Attachment
V, —QA, .
-11 Ct g I
1317 WINEWOOD BLVD. • TALLAHASSEE, FL 32399-0700
BOB MARTINEZ, GOVERNOR GREGORY L. COLER, SECRETARY
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