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1997.09.16_TC_Minutes_Specialn ~ r TOWN OF HIGHLAND BEACH • MINUTES OF TOWN COMMISSION MEETING PUBLIC HEARING/SPECIAL MEETING Tuesday, September 16, 1997 5:OlP.M. Mayor Arlin G. Voress called the Public Hearing to order in Commission Chambers at 5:01 P.M. Town Clerk Doris Trinley called the roll. The Mayor and Commissioners David Augenstein and Michael W. Hill were present. Vice Mayor John F. Rand and Commissioner Thomas J. Reid were absent. Town Attorney Thomas E. Sliney was also present, as were Finance Director Stanley M. Novak and members of the general public. Town Manager~Mary Ann Mariano was absent. Mayor Voress advised the purpose of the Public Hearing was to receive residents' input regarding the 1997/1998 Fiscal Year Budget, immediately following which a Special Meeting would be called to order to adopt the Budget Ordinances. However, the Mayor further advised that as of mid-afternoon this date, David Butler, a Compliance Officer for the State Department of Revenue, had • informed the Finance Director that the Town had used an obsolete method of advertising the required budget notices, which were no longer acceptable to the State; Mr. Novak was referred to the correct method. Mayor Voress explained that a conference phone call with Mr. Butler followed, which included himself, Town Attorney Sliney and Finance Director Novak, during which Mr. Butler advised that this Public Hearing must be recessed and reconvened for further public comments, as well as the Special Meeting, only after the correct advertising was published in a timely manner. In this regard, the Mayor advised that Mr. Novak had completed the correct method of advertising, confirmed by Mr. Butler, and the Boca News would publish same on Thursday, September 18, 1997, with the Public Hearing/Special Meeting reconvened on Monday, September 22, 1997 at 5:01 P.M. To allay concerns regarding already published but incorrect "Notice of Tax Increase," and assuring those present that the millage (4.000) will remain the same as last year, the Mayor asked Financial Advisory Board Chairman, Felix R. Goldenson, to read into the record a portion of the FAB's memorandum recommending that the Commission adopt the proposed 1997/1998 budget. (Copy of memo attached to and made part of these Minutes). Mayor Voress also referred to his own county tax bill and explained those figures relating to that portion listing proposed Town taxes ~' versus the previous year's. Minutes of Town Commission Meeting Public Hearing September 16, 1997 Paae 2 of 2 Others who commented were Alfred Bresnahan and Marie Beary, both of Seagate Condominium. There being no other public input at this time, Mayor Voress recessed the Public Hearing at 5:25 P.M., announcing it would be reconvened Monday, September 22, 1997 at 5:01 P.M. dmt APPROVE : ~~%~~ ~___._--~.--~ ~_ Arlin G. Voress, Mayor -ABSENT- John F. Rand, Vice Mayor .~ .. ~~ ~ David Augenstei Commissioner -ABSENT- Thoma/s J. Reid Commissioner / / ~ t `` A C ichael W. Hill, Commissioner ATTE T ~ ,~ ~~ DAT /0 0 MEMORANDUM TO: TOWN COMMISSION FROM: FELIX R. GOLDENSON CHAIRMAN, FINANCIAL ADVISORY BOARD DATE: JULY 16, 1997 SUBJECT: FAB RECOMMENDATIONS RE 1997/1998 FISCAL YEAR BUDGET At its July 15, 1997 meeting, the Financial Advisory Board concluded review of the 1997/1998 Fiscal Year Budget. The following recommendations regarding that budget are hereby transmitted for your consideration: The Financial Advisory Board recommends approval of the proposed 1997/1998 Fiscal Year revenues and expenditures budget. The Financial Advisory Board recommends that the m i l l a g e remain at the present rate of 4.0000 mills, comprised as follows: General Operating: 3.7252 • Debt Service: 0.2748 4.0000 The following comments are pertinent to the proposed budget: The budget is in balance, i.e., revenues equal expenses. It should be noted that the reserve for contingency (account #01- 590.000) for the fiscal year 1997/1998, in the amount of $109,890, is $153,709 less than the $263,599 in the 1996/1997 fiscal year. General Fund Revenues includes a line "Cash Balances Forward" in the amount of $250,000 for the fiscal year 1997/1998. The preceding fiscal year 1996/1997 did not reflect any Cash Balance Forward amount. This $250,000 is transferred to Capital Projects below on the Revenue Comparison Schedule and is shown on the Expenditure Comparison Schedule as a Capital Projects Expenditure (account #301-519.200). The Capital Project covers the work required on the town garage and utility area, new fencing, and landscaping the area West of the rear parking lot to the Intracoastal. The source for the $250, 000 shown as "Cash Balance Forward" is designated by the auditors in their report as "Fund '' To: From: Re: Date r Page 2 Town Commission Felix Goldenson 1997/1998 FY budget July 16. 1997 Balance:Unreserved:Undesignated" and by the Town in its computer reports as "Reserves/Balances:Fund Balance (account #271.000). In both reports these accounts appear in the balance sheets under General Funds. The effect of these transactions is that the Capital Project described above will be paid for with funds accumulated from the excesses of revenues over expenditures in prior years. Based on present projections, the accumulated excess of revenues over expenditures at September 30, 1997 should be approximately $1,550,000. If $250,000 is used as set forth above, the remaining $1,300,000 will be in the range of 25% of one year's expenditures; i.e., the percentage recommended by the FAB and agreed to by the Commission heretofore. • Felix Goldenson cc: Town Manager FAB Members /jd