2016.07.14_TC_Minutes_Special TOWN OF HIGHLAND BEACH
MINUTES OF TOWN COMMISSION MEETING
SPECIAL MEETING
Thursday,July 14, 2016 9:30 AM
Vice Mayor William Weitz called the Special Meeting to order in the Town Commission Chambers at
9:30 AM.
CALL TO ORDER:
Roll Call: Members Present: Vice Mayor William Weitz, Ph.D; Commissioner Carl Feldman and
Commissioner Rhoda Zelniker. Members Absent: Mayor Bernard Feartherman and Commissioner
Louis Stern. Also present: Town Attorney Brian Shutt; Town Manager Beverly Brown; Town Clerk
Valerie Oakes; Finance Director Cale Curtis, Library Director Lois Albertson, Public Works Director Ed
Soper; Code Enforcement Officer and Building Department Manager Carol Holland and members of the
public.
Pledge of Allegiance: The Pledge of Allegiance was given,followed by a minute of silence.
Civility Pledge: The Civility Pledge was recited by the Town Clerk.
1. ADDITIONS,DELETIONS OR ACCEPTANCE OF AGENDA:
Vice Mayor Weitz called for any additions or deletions to the agenda, hearing none the agenda was
accepted as presented.
Town Clerk Oakes stated she received correspondence from Commissioner Stern and Mayor
Featherman that they would like read into the record during Item 4A.
2. PUBLIC COMMENTS AND REQUESTS:
None were received.
3. PRESENTATIONS:
• Proposed Operating Budget for 2016-2017
By: Cale Curtis,Finance Director
Vice Mayor Weitz — This is the first presentation of the budget, and we will not be extensively
reviewing the budget at this meeting. Finance Director Curtis will be giving us an overview of the
budget. We will have three months to review the budget.
Town Commission Special Meeting Minutes
July 14,2016 Page 2 of 5
Finance Director Curtis —We are here today to give a brief presentation on the budget, which we call
the first reading of the levy. That will lead us into the Commission setting the tentative maximum
millage rate. A synopsis of the Proposed Operating Budget 2016-2017 was presented as follows
attached as Exhibit"A".
• The Town's Taxable Value
The Town's property values have flourished. The current year's assessment value is $2.2 billion,
which is a little bit short of the 2007 high; but the 2017 total does not include the addition of 3200
or the townhomes across the street that have yet to be built.
• Understanding Your Tax Bill
The Town receives only one-quarter(1/4)of what is stated on your tax bill.
• Unassigned Fund Balance
This is the Town's reserve funds. It is the cushion of surplus revenues over expenditures that the
Town has accumulated over the years. This Unassigned Fund Balance is separate from the two
Assigned Reserve Funds you have established; one for disaster relief recovery ($750,000) and one
for budget stabilization($1.8 million).
• Town Tax Rate
The debt service rate is the voter approved millage rate that that services the debt services. All of
that debt service is in the water system. Last year the Commission reduced the operating rate to
3.5, and in the 2017 proposed budget we are proposing to reduce that rate again to 3.2816, and that
is equal to the rolled back rate.
• 2016-2017 General Fund Revenues
The total revenue is $11,026,710 and that is at the proposed tax rate of 3.2816.
• 2016-2017 General Fund Expenditures
The total expenses equal our revenues $11,026.710. The $244k is an increase in operating
expenses. If you remove the Delray Services Interlocal Agreement, which adds about $300,000 to
the operating budget, we are actually decreasing our operating budget.
• 2016-2017 General Fund Personnel Expenses
Our personnel expenses are at$3.51 million
• 2016-2017 General Fund Operating Expenses
Our operating expenses are $5.7 million. The fire rescue is up $300,000 due to our new contract
including the vehicles. In this contract we have eliminated the $12,000 payment to Delray for
transport service fees.
• 2016-2017 General Fund Capital Expenses
The capital expenses are $233k. The largest expense of $154k is for the replacement of the fire
hydrants and$79k is for the purchase of two Ford Police Interceptors.
Town Commission Special Meeting Minutes
July 14,2016 Page 3 of 5
• 2016-2017 All Other General Fund Expenses
We no longer have any debt in the General Fund. The Reserve for Contingency is the revenues in
excess of our expenditures and is an amount that is in the budget to be used as our annual cushion,
and we could go to the Commission for authorization to spend what is needed.
• Water System Proposed Budget
Our total revenues ($9,119,000) meet our expenditures ($9,119,090). $5 million is the anticipated
proceeds from the State Loan Revolving Fund for the water infrastructure improvement projects.
There is a slight increase for our charges for service in our water system and that relates to the
resolution the Commission passed last month implementing annual inflationary rate adjustments.
We have been seeing better returns on our investments as the economy is doing better and our
interest rates that we are receiving are going up.
• Sewer System Proposed Budget
The same goes for our sewer system. Revenues meet our expenses. Charges for services are up
$24,000 for the same reason that the water system services are up.
• 5 Year Capital Improvement Plan
The 2016-2017 is the Capital Improvement Plan that will be approved in your operating budget this
year. Each year thereafter there are no funds allocated as they will be presented in the following
year's budget.
• Millage Rate Scenarios
The proposed rolled back rate of 3.2816 will bring in the same tax revenue as the prior year and that
is what the rolled back rate is designed to do. It is to bring in the same amount of taxes you did the
prior year when applied to a new tax rate. If the Commission want to increase or decrease this
rolled back rate by any amount, the value of.05 mils is about$110,000.
• Setting the Tentative Maximum Millage Rate
The first item on our agenda is setting the tentative maximum millage rate. From this meeting
forward,the rate can always be lowered but raising the rate after today would come with significant
expense to the Commission since they would have to notify all taxpayers individually by certified
mail. Staff is recommending the rolled back tax rate of 3.2816 and we believe it is sufficient to
cover the Town's General Fund budget.
• Public Hearings on the Tax Rate and Budget
The Town Commission is required to hold two Public Hearings in order to adopt a millage rate and
budget. The suggested dates of September 14, 2016 and September 27, 2016.
Commission Discussion:
Commissioner Feldman—I would request the line items we received last year as we go forward. I am
also requesting a meeting, as a group, with each department head to go over their budget. I am in
favor of accepting the millage rate of 3.2816.
Commissioner Zelniker—I am also in favor of the 3.2816 millage rate.
Town Commission Special Meeting Minutes
July 14,2016 Page 4 of 5
Vice Mayor Weitz — This was an excellent presentation by the Finance Director. Moving forward, I
have some questions on items that were not mentioned in this budget such as increasing monies for the
health plan for the police because of their union, new police cars every two years and the five-year
plan with regard to the Town's walking paths. I am in support of the recommended rolled back rate.
4. NEW BUSINESS:
A) Setting the Tentative Maximum Millage Rate—Fiscal Year 2016-2017
Town Clerk Oakes read the letters from Commissioner Stern attached as Exhibit `B" and Mayor
Featherman attached as Exhibit"C" into the record.
Town Attorney Shutt — The two votes Town Clerk Oakes read into the record cannot count at
today's meeting. Since there are only three Commissioners here today, all three of you will have
to vote the same way in order for anything to be adopted today.
MOTION: Commissioner Zelniker moved to accept the 3.2816 millage rate as recommended.
Motion was seconded by Commissioner Feldman.
ROLL CALL:
Commissioner Zelniker - Yes
Commissioner Feldman - Yes
Vice Mayor Weitz - Yes
Motion carried 3 to 0.
B) Setting a Time and Date for Two(2)Public Hearings to Adopt a Millage Rate and Budget
Town Clerk Oakes — The proposed dates are September 14d' at 5:01 PM and September 27d' at
5:01 PM.
MOTION: Commissioner Feldman moved to accept the dates as presented. Motion was
seconded by Commissioner Zelniker, which passed unanimously.
C) Setting a Time and Date for the Budget Workshops
Town Clerk Oakes — There are three proposed dates: Budget Workshop on August 2nd
immediately following the Commission Regular meeting that day, August 16d' at 4:30 and August
30`x'immediately following the Commission Workshop meeting.
Fin. Dir. Curtis—These workshops are at your discretion and can be held any date, any time and as
many as you may need. Vice Mayor Weitz — We can formally accept these dates today and
modify them if needed.
MOTION: Commissioner Zelniker moved to accept the dates as presented. Motion was
seconded by Commissioner Feldman, which passed unanimously.
Town Commission Special Meeting Minutes
July 14,2016 Page 5 of 5
5. PUBLIC COMMENTS AND REQUESTS RELATED TO AGENDA ITEMS DISCUSSED AT
MEETING ONLY:
None were received.
Vice Mayor Weitz — I would like to take this opportunity to thank Susan Epling for displaying the
American Flag throughout the town for the Fourth of July holiday.
6. ADJOURNMENT:
There being no further business to come before the Commission, Vice Mayor Weitz called for a
motion to adjourn the Special Meeting at 9:53 AM
MOTION: Commissioner Feldman moved to adjourn the Special Meeting at 9:53 AM. Motion was
seconded by Commissioner Zelniker, which passed unanimously.
APPROVED:
n
Bernard Featherman,Mayor
Wil ' Weitz, Vice Mayor
Commissioner 1 Feldman
mmtssione uis Stern
40mmissione onda Zelniker
ATTEST:
�l
La o-� i
Valerie Oakes, CMC Date
Town Clerk
P a-% OpOSED
K
ANNU4L OPER4TING
BUDGET
2016-.2017
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I
TABLE OF CONTENTS
OeERATING BUDGET
FISCAL YEAR 2016-2017
List of Principal peals
Town Manager's Budget Message 1
Organization Chart 2-10
Millage Chart 11
Revenue Comparison-Government-wide 12
Expenditure Comparison-Government-wide 13
Detailed Budget Worksheets 14
Revenues(General Fund)
Town commission 15-16
Town Manager 17
Town perk 18
Finance 19
Legal 20
Debt Service 21
Public Works 22
Post Office 23-24
Other General Government 25
Police Department 26
Delray Beach Fire Rescue 27_28
Protective Inspection 29
Ambulance Services 30
Solid Waste Removal 31
Library 32
Interfund Transfer 33
Reserve for contingency 34
Total General Fund Expenditures 35
Water System Fund 36
Revenues
Expenses 37
Sewer System Fund 38-41
Revenues
Expenses 42
Capital Improvement Plan 43-44
45-54
2016 - 2017
ANNUAL OPERATING BUDGET OF THE TOWN OF HIGHLAND BEACH,FLORIDA
FOR THE
FISCAL YEAR BEGINNING OCTOBER 1,2016
TOWN COMMISSION
Berard Featherman,Mayor
William Weitz,Ph.D.,Vice-Mayor
Louis P. Stern,Commissioner
Carl Feldman,Commissioner
Rhoda Zelniker, Commissioner
TOWN MANAGER
Beverly Brown
TOWN ATTORNEY
Glen Torcivia
DEPARTMENT HEADS
Valerie Oakes Town Clerk
Cale D. Curtis Finance Director
Cog Hartmann Chief of Police
Michael Desorcy Building Official (Contract)
Edward Soper Public Works Director
Lois Albertson Library Director
• ' • Town of Highland Beach BernarddF Mayor:
Vice Mayor:
William Weitz,Ph.D.
•
Commissioners:
3614 SOUTH OCEAN BOULEVARD • HIGHLAND BEACH, FLORIDA 33487 Louis P.Stem
Carl Feldman
Rhoda Zelniker
® • 561-278-4548 Town Manager:
Palm Beach County,Florida FAX 561-265-3582 Beverly M.Brown
TO: Honorable Mayor and Town Commission Members
FROM: Beverly Brown,Town Manager
Date: July 14,2016
Subject: FY 2016-2017 Proposed Annual Budget
Introduction The proposed budget is brought before you where, for the fifth
consecutive year,there is an improvement in the taxing base of
Highland Beach. Staff is pleased to report that the Town's 2016-2017
taxable assessed value(TAV) is estimated to be $2,215,236,856,an
increase of 6.74%.The new taxable value is still below the fiscal year
2007 high of$2.3 billion.Nonetheless,the Town's property values are
continuing to climb and should keep going up over the next few years.
The overall economic condition of the Town of Highland Beach is
thriving. During the course of the past few years, new construction and re-
development has added substantially to the tax base of the community. In
addition, increases in assessed values by the Palm Beach County Property
Appraiser's Office have insured a reliable increase in ad valorem tax
revenues year over year. The Town is nearly built-out, with just a few
remaining parcels that are available for low-density development. In 2015,
ground-breaking began on the construction of a multi-story condominium
on one of the larger vacant parcels.This development will add significant
tax base to the community next year.The trend of replacing the older
single-family homes with larger multi-story homes has continued
throughout the community and several condominiums have undergone
major restoration work.These are sure signs that Highland Beach property
values will continue to flourish.
Last Fiscal Year, the Town Commission took advantage of the increasing
property values and was able to lower the tax rate to 3.5 mills,one of the
lowest in Palm Beach County.This rate was enough to cover the
reoccurring operating expenditures and offset some of the reserves needed
www.ei.highland-beach.fl.us
to cover capital projects.Another increase to the Town's property values
should provide enough tax revenue to cover operating expenses and,
again,offset the financial needs of the Town's Capital Improvement Plan.
For Fiscal Year 2017,Staff is recommending that the Town Commission
lower the millage rate again and set the tentative maximum millage at
the rolled back rate of 3.2816 mMIL This rate would be a 6.24%decrease
and would keep the town's ad valorem tax levy neutral.Due to the taxable
value increase and a healthy reserve, Staff believes that the Commission
will have substantial flexibility as we progress through this year's budget
process.
The Town Commission should be pleased that this proposed budget
maintains and/or improves service levels, satisfies capital improvement
requests,and provides a fund balance that is financially healthy for the
future.
Fund Balance The Town's General Fund total fund balance is made up of a combination
of financial resources to include:non-spendable(inventories),restricted
(debt repayment fund),committed(designated by a resolution/ordinance),
assigned(designated by policy),and unassigned(surplus/balance of
funds). Staff anticipates the following fund balance totals at FY beginning
October 1,2016:
:A (Oct1 . - of G.F. Bu dgetAmountNon-spendable 1 1 1!1
• �/ .�'. 991 919
The Town's unassigned fund balance represents approximately 45%of the
proposed FY 2017 General Fund budget for expenditures including
transfers. Town policy on fund balance requires that a minimum of 16.7%
(2 months of expenditures)of the then in effect General Fund budget be
set aside (assigned)for budget stabilization. The current policy also
requires that a separate amount be set aside for disaster recovery and that
it be increased by$100,000 each year up to a maximum of 8.3%of the
then in effect General Fund Budget. The Disaster Recovery Fund Balance
account will have$750,000 on October 1,2016. Unassigned(surplus)
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fund balance is estimated to begin FY 2016 with approximately$5
million.
Operating Tax For a fifth consecutive year,the Town's tax base(property values)has
increased. Using the"rolled back"tax rate of 3.2816 mills the Town can
expect to collect$6,979,000 in ad valorem taxes. If the Commission
choses to stick with the existing tax rate (3.5 mills),the Town would raise
an additional $470k in taxes that could be used to build up reserves for
future capital projects and/or periods of economic downturn.Town Staff
is proposing to tentatively adopt the rolled back millage rate of
3.2816.
Debt Service Tax As the Town continues to pay down principal and interest on its debt,the
debt service tax rate will decline. To satisfy its debt obligations for FY
2016-2017,the Town's required debt service millage rate will be set at
0.6060. This is 609%less than the previous year.
All of the Town's current debt is in the Water Fund. The Town's General
Fund collects the debt service ad valorem tax dollars and transfers
$1,286,000 to the Water Fund for repayment of the approved debt.
Total Tag Rate Therefore,the total proposed tentatively adopted tag rate for the
2016-2017 fiscal year of the Town of Highland Beach is 3.8876
(3.2816+0.6060),an overall tax rate decrease of 0.2577 mills or
6.22%.
Budget Highlights The proposed budget is submitted in balanced condition, utilizing a
tentatively adopted operating millage rate of 3.2816.As the overall
Town's economic condition continues to improve, departments are
requesting funds for repairs and capital projects that were once held off.
The major changes to the Town's budget will be summarized below,
followed by a more detailed look at the changes in the individual Funds
(General,Water and Sewer).
• Personnel Total personnel expenditures(salaries/wages, insurance,
retirement contributions)of the General and Water Fund are proposed
to decrease by 0.7%,or$33,000.
o A summary of changes to employee Salaries/Wages(for non-
bargaining employees only) is as follows:
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■ All non-bargaining employees will receive a 3%
adjustment October V�
■ Longevity Bonuses for eligible employees.
■ Health Insurance-the Town implemented a major
change going from a PPO insurance plan to a much
cheaper HMO plan. This measure will save the Town
approximately$56,000 next year.
o Salaries and benefits for Police Department employees covered
under the Collective Bargaining Agreement(CBA)remain the
same. They will not be subject to any of the changes mentioned
above.The CBA's basic benefits are as follows
■ Merit Raises up to 5%
■ Annual Education Incentives($2,000 for an associate's
degree/$4,000 for a bachelor's degree)
■ Health Insurance-CBA members will remain covered
in a PPO insurance plan.
o Retirement contributions for bargaining and non-bargaining
employees(mandated by State)are up 0.2%or$1,000. The
following chart provides the contribution rates set by the State
of Florida.
FRS Contribution Rates(%of Salary)
Employee Class 2015-2016 2016-2017
Regular 7.17% 7.52%
Special Risk 21.92% 22.57%
Elected Officials 42.15% 42.47%
Senior Management 21.31% 21.77%
DROP 12.80% 12.99%
o Health insurance premiums for bargaining and non-bargaining
employees are down 5.2%or$43k.
• Operating Total operating expenditures of the General, Water and
Sewer Funds are proposed to increase by 2.6%or$212K. It is
important to know that the operating expenditures include an
approximate$500,000 increase in the Fire Rescue Agreement.
• Capital Capital Expenditures of the Town total$5,496,000,
approximately$38k(0.7%)more than the prior year. $5 million of the
capital budget is associated with the Water Infrastructure Improvement
5
Projects(WI P)that went to referendum in March 2015. The$5
million dollar project has been under design throughout FY 2016 and
the Town expects to award construction contracts by the end of
November 2016.
• Debt Service Total debt service payments are $1,285,500,
a decrease of$2,100 from the prior year.
GENERAL FUND
G.F.Revenues Applying the proposed tentatively adopted millage tax rate of 3.2816
(rolled back rate)to this year's taxable value generates a little over$6.98
million in ad valorem taxes. This amount is equal to last year's levy, less
new construction.
All other revenues of the General Fund are expected to remain relatively
consistent with the prior year's collections.
The proposed General Fund budget is in balanced with a$234,000
Appropriation from Reserves. The budgeted Reserve for Contingency is
$300,000. This is an excellent indication that the Town's General Fund is
on track with current(reoccurring)revenues meeting current(reoccurring)
expenditures.
All that said,the General Fund budget is estimating$11,026,710 in
revenues and reserve allocations,$200k more than the prior year's
amended budget.
General Fund
Expenses The General Fund's Operating Budget has increased by$244,000.
However,this increase in operating expenses is misleading due to the fact
that the Fire/Rescue Services Agreement with the City of Delray Beach
was renewed at an additional cost of over$500k from the prior year.
Thus,the Town's direct operating expense budget for all departments
(excluding the Fire/Rescue) has actually decreased. A summary of
major changes to operating expenses is below:
• Commission- The Commissions budget has been reduced by over
$1Ok by eliminating one Highlander publication.
• Post Office- The Post Office budget was decreased by$15,000.
Prior year,the Town spent$15,000 on updating the interior of the
office.
• Other General Gov't- The OGG budget has been reduced by
$10,000. Actual expenses of utilities and insurance have been reduced.
6
• Police Department- The Police Department operating budget
decreased another$20k and is down to $139,000 for the year. The PD
budget for vehicles(gas, maintenance,etc...)has steadily gone down
since the Town began purchasing new,more efficient patrol vehicles.
• Fire- The Fire Rescue budget is estimated to be$3.87 million.
This is up from last year's budget estimate of$3.5 million. The
increase in costs is the result of a new 10 year agreement with the City
of Delray Beach. The agreement provides that the Town will pay for
the full and actual costs providing the service and includes 2 new
vehicle apparatus(Rescue and Ladder Truck).Also,new to this
Agreement is a stipulation that requires the City of Delray to the return
to the Town all of the medical transport collections that are generated
by Highland Beach transports. The medical billings/collection were
approximately$40k last fiscal year.
• Library- The Library's budget is$70,000 less than the prior year.
The $70k represents the replacement of the carpet in the Library last
year.
i
jReserve The Reserve for Contingency is budgeted at$300k.The Reserve for
Contingency is a line item in the General Fund that is the cushion of
unassigned,but appropriated,funds that are used for any unforeseen
developments that may arise throughout the fiscal year.
i
Capital Outlay The following items)are Capital Outlay Requests that have been included
in the budget:
• Public Works-Replacement of fire hydrants along west side of
AIA-$154,000
• Police Department- Purchase two (2)Ford Police Interceptor
SUVs to replace 2 existing patrol vehicles.-$79,500
Capital Improvement Requests total$233,500.Management has
determined that this capital request is in line with the direction of the
approved 5-year Capital Improvement Plan(CIP)of the Town.
Enterprise Funds
Water Fund Last year,the Town hired a consultant to perform a revenue sufficiency
and rate study on the water and sewer systems. That Study resulted in the
Town Commission adopting a rate structure that has built-in annual
adjustments to help close a revenue gap that formed over the last few
years due to rising operating and capital costs.The minimum rate increase
will be 2.4%. While this increase is not enough to cover all expenses,the
Water System has sufficient reserves that will be used to narrow the gap.
As such,the proposed Water Fund budget has a shortfall of approximately
$594,000. This is a reduction from the $640,000 shortfall of the prior year.
The budget gap is closed with an allocation from the fund's unassigned
reserves,which is estimated to be$4.4 million.
In March 2015,the Town's voters approved a referendum for two major
capital improvements in the Water System. The first major project is the
replacement of the water main distribution lines on all of the Town's side
streets(Bel Lido,Russell Drive,etc...).The second major project would
be to retrofit the Water Plant with a Lime Slurry/Co2 Delivery System.
The Lime Slurry System improves water quality by adding alkalinity to
and reducing the corrosiveness of the water. Staff estimates these projects
to be approximately$5 million from design to service. Funding will be
provided through the low-interest loan program administered by the State
of Florida Department of Environmental Protection's State Revolving
Fund loan program.
Operating Costs are consistent with the prior year. They are estimated to
be$23,000 less than the prior year.The operating/repairs budget includes
($150,000) for replacement of 168 cartridge membranes in the second
(Train"C")of three trains in the reverse osmosis water treatment system.
The repairs budget also includes$75,000 for the replacement of the pipe
line that fills the elevated water tower.These two items are considered
capital repairs and are also included in the 5 year CIP.
Capital Outlay Requests include:
• Side Street Water Main Replacement Project-$3,750,000
• Lime Slurry/Co2 System-$1,250,000
• Clearwell Rehab-$114,000
• Concealment Wall-$149,000
Principal and Interest payments on debt are covered by a transfer from the
General Fund in the amount of$1,286,000.
Sewer Fund The Sewer Fund was experiencing a similar financial trend as the Water
System;thus,the Commission adopted annual adjustments to the Sewer
rates as well. The Sewer Fund will have to use approximately$96,000
from its unassigned reserves(est. $1.7 million)to balance its budget.This
is down from$180k in the prior year.
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Capital Improvement Plan
The Capital Improvement Plan(CIP)provides the Commission, Staff, and
public with a forward looking plan that anticipates the Town's major
needs and demands over the next 5 years. The first year of the plan
reflects the Capital Budget and the remaining 4 years serve as the Plan.
The CLP is included in the adoption of the annual budget by the Town
Commission without commitment to expenditures or appropriations
beyond the first year.
The Plan is summarized in the following table:
Fiscal Year Fund Project Name Initial Cost(est.) Funding Source
2016-2017 GF-Police Replace Police Cars(2) $ 79,500 General Fund's Unassigned FB
GF-Pubic Works Replace Fire Hydrants $ 160,000 Water Fund's Unassigned FB
Water System Replace RO Cartidges in Train C $ 150,000 Water Fund's Unassigned FB
Water System Replace Elevate Tank Fill Pipe $ 75,000 Water Fund's Unassigned FB
Water System Rehab Clearwell $ 113,750 Water Fund's Unassigned FB/SRF Loa
Water System Concealment Wall $ 149,000 Water Fund's Unassigned FB/SRF Loa
Water System Lime Slurry/Co2 Delivery System $ 1,25,000 SRF Loan
Water System Water Mains-Replacements $ 3,750,000 SRF Loan
GF-Poke Replace Police Cars(2) $ 68,000 General Fund's Unassigned FB
2017-2018 GF-Pubic Works Repave Town Parking Lot $ 110AW General Fund's Unassigned FB
GF-Pubic Works Replace Facility Gates $ 25,000 General Fund's Unassigned FB
Water System Replace RO Cartidges in Train B $ 150,000 Water Fund's Unassigned FB
GF-Police Replace Police Cars(2) $ 68,000 General Fund's Unassigned FB
GF-Pubic Works A/C Repalcements(3) $ 150,000 General Fund's Unassigned FB
2018-2019 GF-Pubic Works Replace PW Boom Pickup $ 100,000 General Fund's Unassigned FB
GF-Pubic Works Replace ORV(Gator) $ 15,000 General Fund's Unassigned FB
Water System AC Chiller#1 Replacement $ 80,000 Water Fund's Unassigned FB
GF-Pubic Works AC Replacement(Town Hall) $ 30,000 General Fund's Unassigned FB
GF-Pubic Works Replace-Forklift $ 30,000 General Fund's Unassigned FB
2019-2020 Water System AC Chiller#2 Replacement $ 80,000 Water Fund's Unassigned FB
Water System Replace Chemical Storage Tanks $ 100AM Water Fund's Unassigned FB
GF-Pubic Works Vehicle Replacements(3) $ 95,000 General Fund's Unassigned FB
Water System Catwalk-Air Scrubber $ 25,000 Water Fund's Unassigned FB
2020-2021 Water System Replace SUV-Ford Escape $ 30,000 Water Fund's Unassigned FB
Water System Air Scrubber Catwalk $ 75,000 Water Fund's Unassigned FB
Water System Replace Pickup Long Bed Truck $ 30,000 Water Fund's Unassigned FB
Detailed information,including description,justification,and funding
sources for these projects can be found beginning on page 45 of this
budget document.
9
Aclmowledeements
A municipal budget cannot be put together without a lot of assistance from
the Department Directors and their staffs. I am very proud of the efforts
of our employees to continue to offer the highest quality of services -
while maintaining,and in some cases,reducing,their budgets and line
items. This document is a team effort that is led by the exceptional
abilities of the Town's Finance Director,Cale Curtis. He accurately takes
every number, every project and every request...along with a myriad of
changes along the way...and organizes this comprehensive
document. Together,the entire staff is pleased to present you with this
financially sound budget that accounts for your priorities and demonstrates
our commitment to keeping Highland Beach a premier beachside
residential community.
Conclusion Property values in Highland Beach have increased for a fifth consecutive
year providing some additional financial relief to the Town. The increase
in property values and a rolled-back tax rate of 3.2816 would bring in the
same amount of ad valorem taxes as the prior year. The proposed budget is
balanced and it addresses all of the Town's current needs,maintains
service levels,and preserves employee benefits.
With the 2016-2017 Proposed Operating Budget before you,we wish to
thank the Town Commission for their consideration with regard to our
recommendations and look forward to finalizing the document.
Respectfully submitted,
everly Br wn
Town M r
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TOWN OF HIGHLAND BEACH
MILLAGE CALCULATION
FY 201412015-FY 2015/2016-FY 2015/2017
A B C D
ROLLED BACK STATUS QUO
PRIOR YEARS RATE RATE
1.) FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR
2044-2045 2015-WI6 2016-2017 2016-2017
2.) TAXABLE VALUE-DR420 1,938!125,492 2,076,387,102 2,215,236,856 2,215236,856
3.) FINAL GROSS TAXABLE VALUE 1,937,184,804 2,075,380,=
4.) GENERAL OPERATING TAX RATE 3. 3.2816 3.5000
5.) DEBT SERVICE TAX RATE 0.6060 0.
6.) 4.6412 4.4453 3.8876 4.1060
7.) TAXES LEVIED OPERATING 7,651 7 7,269,521 7,753,329
8.) TAXES LEVIED DEBT SERVICE IIWCJ82 t 1,342,434 1,342,434
9.) TOTAL TAXES 8,990 8,611,955 9,096,763
X96% X96%
10.) TAXES LEVIED OPERATING @96% 7, 6,978,740 7,443,196
:d
11.) TAXES LEVIED DEBT SERVICE @ 96% 1,285, t 1,288,736 1,288,
AD VALOREM TAXES-FINALlDR-420 1 8,631;2241{.258, 8,267,477 8,734,93
12
TOWN OF HIGHLAND BEACH
REVENUE COMPARISON -FN 15-16 AND FN 16-17
PY AMEND PROPOSED
2015-2016 2016-2017 VARIANCE VARIANCE
FUND REVENUE SOURCE BUDGET BUDGET AMOUNT PERCENT
GENERALFUND CURRENT AD VALOREM TAXES 8,263,000 8,267,000 $ 4,000 0.0%
LOCAL OPTION GAS TAX 30,000 30,000 $ - 0.0%
FRANCHISES FEES 694,000 721,000 $ 27,000 3.9%
OCCUPATIONAL LICENSES 2,000 2,000 $ - 0.0%
BUILDING PERMITS 375,000 400,000 $ 25,000 6.7%
INTER GOVT REVENUE 386,400 393,900 $ 7,500 0.0%
GARBAGE/SOLID WASTE 466,000 466,000 $ - 0.0%
CHARGES FOR SERVICES 44,000 60,000 $ 16,000 36.4%
FINES AND FORFEITURES 12,500 12,500 $ - 0.0%
INTEREST 15,000 35,000 $ 20,000 133.3%
MISCELLANEOUS REVENUES 366,550 365,550 $ (1,000) -0.3%
DELRAY REIMBURSEMENTS 0 40,000
TRANSFER FROM WATER FUND 0 0 $ - 0.0%
APPROPRIATION FROM RESERVE 171,915 233,760 $ 61,845 36.0%
TOTAL GENERAL FUND 10,826,365 11,026,710 $ 200,345 1.9%
UTILITIES FUND
WATER DEPT WATER UTILITY REVENUE 2,000,000 2,048,000 $ 48,000 2.4%
CHARGES FOR SERVICES 30,720 30,720 $ - 0.0%
INTEREST 8,000 17,000 $ 9,000 112.5%
MISCELLANEOUS REVENUES 141,500 143,000 $ 1,500 1.1%
DEBT PROCEEDS 5,000,000 5,000,000 $ - 0.0%
TRANS FROM G.F.-DEBT SERVICE 1,286,000 1,286,000 $ - 0.0%
TRANS FROM GENERAL FUND-DEFICIT 0 0 $ - 0.0%
APPROPRIATION FROM RESERVE 640,000 594 370 $ (45,630) -7.1%
TOTAL WATER-REGULAR GRAND TOTAL WATER FUND 9,106,220 9,119,090 $ 12,870 0.1%
SEWER DEPT SEWER UTILITY REVENUE 1,010,000 1,034,000 $ 24,000 2.4%
INTEREST 3,000 6,000 $ 3,000 100.0%
APPROPRIATION FROM RESERVE 179,000 96,510 $ (82.490) -46.1%
TOTAL SEWER DEPT 1,192,000 1,136,510 $ (55,490) -4.7%
TOTAL UTLJTIE3 FUNDS 10,298,220 10,255,600 $ (42,620) -0A%
TOTAL ALL FUNDS 21,124,585 21,28 310 $ 157,725 0.7%
LESS INTERFUND TRANSFERS -1,286,000 4,286,000
GRAND TOTAL 19,836,585 19,996,310 $ 157,725 0.8%
13
TOWN OF HIGHLAND BEACH
EXPENDITURE COMPARISON - F/Y 16-16 AND FN 16-17
AMENDED PROPOSED
2015-2016 2016-2017 VARIANCE VARIANCE
FUND COST CENTER BUDGET BUDGET AMOUNT PERCENT
TOWN COMMISSION $155,550 $ 146,650 $ (8,900) -5.7%
TOWN MANAGER 242,155 247,695 $ 5,540 2.3%
TOWN CLERK 306,700 320,550 $ 13,850 4.5%
FINANCE 311,150 310,965 $ (185) -0.1%
LEGAL COUNSEL 130,000 140,000 $ 10,000 7.7%
DEBT SERVICE 0 0 $ - 0.0%
PUBLIC WORKS 444,530 455,670 $ 11,140 2.5%
POST OFFICE 143,650 128,750 $ (14,900) -10.4%
OTHER GENERAL GOVERNMENT 375,930 365,900 $ (10,030) -2.7%
LAW ENFORCEMENT 2,204,216 2,259,620 $ 55,404 2.5%
DELRAY BEACH FIRE/RESCUE 3,608,411 3,870,000 $ 261,589 7.2%
PROTECTIVE INSPECTION 358,060 368,475 $ 10,415 2.9%
AMBULANCE&RESCUE 12,000 0 $ (12,000) -100.0%
REFUSE COLLECTION 385,000 393,000 $ 8,000 2.1%
LIBRARY 537,650 433,435 $ (104,215) -19.4%
INTERFUND TRANSFER-DEBT SERVICE 1,286,000 1,286,000 $ - 0.0%
RESERVE FOR CONTINGENCY 325,363 300,000 $ 25,363 -7.8%
TOTAL GENERAL FUND TOTAL GENERAL FUND 10,826,365 11,026,710 $ 200,345 1.9%
UTILITIES FLIND
WATER DEPT WATER EXPENDITURES-REGULAR 7,754,900 2,570,840 $(5,184,060) -06.8%
CARRY OVER UNEXPENDED PROJECT-NIP 0 5,262,750
WATER EXPENDITURES-DEBT SERVICE 1,287,600 1,285,500 $ (2,100) -02%
RESERVE FOR CONTINGENCY 63,720 0 $ (63,720) -100.0%
TOTAL WATER DEPT TOTAL WATER FUND 9,106,220 9,119,090 $ 12,870 0.1%
SEWER DEPT SEWER EXPENDITURES 1,169,000 1,136,510 $ (32,490) -2.8%
RESERVE FOR CONTINGENCY 23,000 0 $ (23,000) -100.0%
TOTAL SEWER DEPT TOTAL SEWER 1,192,000 1,136,510 $ (55,490) -4.7%
TOTAL UTILITIES FUNDS TOTAL UTILITIES FUND-EXPENDITURES 10,295,220 10,255,600 $ (42,620) -0.4%
TOTAL ALLFUNDS TOTAL ALL GOVERNMENTAL FUNDS 21,124,585 21,282,310 $ 157,725 0.7%
LESS TRANSFERS 4,286,000 4,256,000
GRAND TOTAL GRAND TOTAL-REGULAR BUDGET 19,838,585 19,M,310 $ 157,725 0.8%
14
BUDGET WORKSHEET
Page. 1
Town of Holand Beach 7/6/2016
12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total Rpuested Recommended Adopted
Fund: 001-GENERAL FUND
Revenues
Dept 310.000 REVENUES
AcctClass: 3100 TAXES
311.000 CURRENT AD VALOREM TAXES 8,696,269 8,263,000 8,263,000 7,977,884 8,263,000 8,716,000 8,267,000 0
312.000 LOCAL OPTIONAL GAS TAX 32,217 30,000 30,000 15,753 30,000 30,000 30,000 0
313.100 FRANCHISE FEES-FPL 429,025 400,000 400,000 167,132 400,000 438,000 438,000 0
313.400 FRANCHISE FEES-FPU 14,384 9,000 9,000 11,866 9,000 15,000 15,000 0
313.600 COMMUNICATIONS SERVICE TAX 284,714 285,000 285,000 142,063 285,000 268,000 268,000 0
TAXES 9,456,609 8,987,000 8,987,000 8,314,698 8,987,000 9,467,000 9,018,000 0
Acct Class: 3200 LICENSES AND PERMITS
321.400 BUSINESS REGISTRATIONS 1,766 2,000 2,000 1,314 2,000 2,000 2,000 0
322.000 BUILDING PERMITS 806,662 375,000 375,000 399,531 375,000 400,000 400,000 0
LICENSES AND PERMITS 808,428 377,000 377,000 400,845 377,000 402,000 402,000 0
Acct Class: 3300 INTERGOVERNMENTAL
335.120 STATE REVENUE SHARING PROCEEDS 88,042 80,000 80,000 50,723 80,000 87,000 87,000 0
335.150 ALCOHOLIC BEVERAGE LICENSES 636 700 700 636 700 700 700 0
335.180 LOCAL GOVT HALF-CENT SALES TAX 276,423 275,000 275,000 145,403 275,000 275,000 275,000 0
335.190 MOTOR FUEL TAX REBATE 1,212 1,200 1,200 599 1,200 1,200 1,200 0
335.195 RECYCLING REVENUE SHARING PROG 7,449 7,000 7,000 3,089 7,000 7,000 7,000 0
335.210 FDOT-STREETLIGHT SUBMY 14,113 14,500 14,500 0 14,500 15,000 15,000 0
338.000 SHARE COUNTY OCCUPATIONAL LIC. 5,280 8,000 8,000 -1,270 8,000 8,000 8,000 0
INTERGOVERNMENTAL 393,155 386,400 386,400 199,180 386,400 393,900 393,900 0
Acct Class: 3400 CHARGES FOR SERVICES
341.900 ZONING FEES,BOARD REVIEW FEES 11,826 5,000 5,000 6,319 5,000 10,000 10,000 0
341.910 SALE OF MAPS,PUBS.&BOOKS 0 0 0 0 0 0 0 0
341.920 CERTIFICATION,COPYS,LIEN SRCH 40,624 39,000 39,000 39,565 39,000 50,000 50,000 0
343.400 GARBAGEISOLID WASTE REVENUE 468,757 466,000 466,000 235,539 466,000 466,000 466,000 0
343.900 LOT MOWING 0 0 0 0 0 0 0 0
CHARGES FOR SERVICES 521,207 510,000 510,000 281,423 510,000 526,000 526,000 0
Acct Class: 3500 FINES AND FORFEITURES
351.000 COURT FINES 1,739 3,000 3,000 1,477 3,000 3,000 3,000 0
351.100 MISC POLICE INCOME 529 1,000 1,000 614 1,000 1,000 1,000 0
352.000 LIBRARY FINES&FEES 4,548 7,500 7,500 3,227 7,500 7,500 7,500 0
354.200 VIOLATION OF LOCAL ORDINANCES 0 1,000 1,000 0 1,000 1,000 1,000 0
FINES AND FORFEITURES 6,816 12,500 12,500 5,318 12,500 12,500 12,500 0
Acct Class: 3600 MISCELLANEOUS REVENUES
361.000 INTEREST ON INVESTMENTS 20,496 15,000 15,000 18,247 15,000 35,000 35,000 0
361.100 INVESTMENT EARNINGS-TAX COLL37 0 0 564 0 0 0 0
361.350 NET INCREASE(DECREASE)FAIR VA 0 0 0 0 0 0 0 0
362.000 RENT U.S.POSTAL STATION 25,000 25,000 25,000 12,500 25,000 25,000 25,000 0
362.200 LEASE-SPRINT PCS
31,827 33,000 33,000 32,782 33,000 37,000 37,000 p
15
BUDGET WORKSHEET
Page: 2
7 /2016
Town of Highland Beach 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Achial Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total Requested Recommended Adopted
Fund: 001-GENERAL FUND
Revenues
Dept 310.000 REVENUES
Acct Class: 3600 MISCELLANEOUS REVENUES
364.000 DISPOSITION OF FIXED ASSETS 4,392 0 0 6,477 0 0 0 0
366.400 CONTRIBUTIONS PRIVATE SOURCES 0 0 0 0 0 0 0 0
369.100 ADMINISTRATIVE REIMBUSEMENTS 298,550 298,550 298,550 199,033 298,550 298,550 298,550 0
369.300 INSURANCE REIMBURSEMENTS 45,909 0 0 3,115 0 0 0 0
369.400 OTHER MISCELLANEOUS REVENUES 13,238 10,000 10,000 1,185 10,000 5,000 5,000 0
369.600 REIMBURSEMENT-DELRAY BEACH 0 0 0 0 0 0 40,000 0
MISCELLANEOUS REVENUES 439,449 381,550 381,550 273,903 381,550 400,550 440,550 0
Acct Class: 3800 OTHERS SOURCES44ON41MNUE
389.900 APPROPRIATION FROM RESERVE 0 91,405 171,915 0 171,915 0 233,760 0
OTHERS SOURCES-NON-REVENUE 0 91,405 171,915 0 171,915 0 233,760 0
REVENUES 11,625,664 10,745,855 10,826,365 9,475,367 10,826,365 11,201,950 11,026,710 0
I
16
BUDGET WORKSHEET
Page: 3
Town of Highland Bi7/612016ch 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total Requested Recommended Adopted
Fund: 001-GENERAL FUND
Revenues
Total Revenues 11,625,664 10,745,855 10,826,365 9,475,367 10,826,365 11,201,950 11,026,710 0
Expenditures
Dept 511.000 TOWN COMMISSION
Acct Class: 5010 PERSONAL SERVICES
511.000 EXECUTIVE SALARIES AND WAGES 63,000 63,000 63,000 42,000 63,000 63,000 63,000 0
521.000 FICA TAXES 4,820 4,825 4,825 3,213 4,825 4,820 4,820 0
522.000 RETIREMENT CONTRIBUTIONS 27,088 27,000 27,000 15,534 27,000 27,200 27,200 0
524.000 WORKERS COMPENSATION 118 175 175 99 175 150 150 0
PERSONAL SERVICES 95,026 95,000 95,000 60,846 95,000 95,170 95,170 0
Acct Bass: 5030 OPERATING EXPENSES
531.000 PROFESSIONAL FEES 2,875 7,500 7,500 1,275 7,500 7,500 7,500 0
540.000 TRAVEL AND PER DIEM 9,743 13,000 13,000 277 13,000 7,230 7,230 0
541.100 POSTAGE&FREIGHT 11 300 300 13 300 300 300 0
549.001 0TH CURR CHG-ADVERTISING 2,433 2,000 2,000 3,822 2,000 4,000 4,000 0
549.004 0TH CURR CHG-CO%t REINVEST. 72 2,000 2,000 0 2,000 0 0 0
549.005 0TH CURR GIG-PRINTING&PUBS 13,735 15,000 15,000 9,615 15,000 10,000 10,000 0
549.008 0TH CURR CHG-GIFTS&AWARDS 8,180 7,500 7,500 5,898 7,500 7,600 7,600 0
549.010 0TH CURR CHG-PROMOTIONS 2,490 3,000 3,000 1,829 3,000 6,000 6,000 0
552.000 OPERATING SUPPLIES 701 1,250 1250 1,188 1,250 1,250 1,250 0
554.000 BOOKS,DUES,EDUCATION,SUBSCRIPT 5,733 9,000 9,000 5,743 9,000 8,400 7,600 0
OPERATING EXPENSES 45,973 60,550 60,550 29,660 60,550 52,280 51,480 0
Acct Class: 5060 CAPITAL OUTLAY
564.000 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0 0 0 0
TOWN COMMISSION 140,999 155,550 155,550 90,506 155,550 147,450 146,650 0
17
BUDGET WMSHEET
Page: 4
7/6/2016
Town of Highland Beach 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total Requested Recommended Adopted
Fund: 001-GENERAL FUND
Expenditures
Dept 512.000 TOWN MANAGER
AcctClass: 5010 PERSONAL SERVICES
512.000 REGULAR SALARIES&WAGES 220,246 161,000 161,000 89,569 161,000 167,550 167,550 0
514.000 OVERTIME 0 0 0 0 0 0 0 0
515.200 EDUCATION INCENTIVE PAY 8,000 0 0 0 0 0 0 0
521.000 FICA TAXES 14,970 12,310 12,310 6,079 12,310 12,820 12,820 0
522.000 RETIREMENT CONTRIBUTIONS 30,831 34,400 34,400 17,204 34,400 36,075 36,075 0
522.100 DEFERRED COMP CONTRIBUTIONS 0 0 0 0 0 0 0 0
523.000 HEALTH INSURANCEIALLOWANCE 24,875 14,900 14,900 9,735 14,900 14,000 14,000 0
524.000 WORKERS'COMPENSATION 430 400 400 360 400 400 400 0
PERSONAL SERVICES 299,352 223,010 223,010 122,947 223,010 230,845 230,845 0
Acct Class: 5030 OPERATING EXPENSES
531.000 PROFESSIONAL FEES 0 1,000 3,450 0 3,450 1,000 1,000 0
540.000 TRAVEL AND PER DIEM 2,470 5,7211 5,720 623 5,720 4,150 4,150 0
540.100 TRAINING&DEVELOPMENT 1,230 1,825 1,825 630 1,825 1,650 1,650 0
541.100 POSTAGE&FREIGHT 145 100 100 145 100 150 150 0
545.000 INSURANCE&BONDS 575 1,200 1,200 0 1,200 3,500 3,500 0
549.008 0TH CURR CHGGIFTS&AWARDS 2,495 2,750 2,750 2.210 2,750 2,750 2,750 0
552.000 OPERATING SUPPLIES 3,611 2,000 2,000 604 2,000 2,000 2,000 0
554.000 BOOKS,DUES,EDUCATION,SUBSCRIPT 3,381 2,100 2,100 1,181 2,100 1,650 1,650 0
OPERATING EXPENSES 13,907 16,695 19,145 5,393 19,145 16,850 16,850 0
TOWN MANAGER 313,259 239,705 242,155 128,340 242,155 247,695 247,695 0
18
BUDGET WORKSHEET
Page: 5
Town of Highland Beach 7/62016
12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total Requested Recc wnended Adopted
Fund: 001-GENERAL FUND
Expenditures
Dept 512.100 TOWN CLERK
AcctClass: 5010 PERSONAL SERVICES
512.000 REGULAR SALARIES&WAGES 167,636 168,000 170,000 105,285 170,000 175,000 180,900 0
521.000 FICA TAXES 13,776 13,200 13,360 7,869 13,360 13,620 13,900 0
522.000 RETIREMENT CONTRIBUTIONS 23,104 23,500 23,920 13,622 23,920 25,550 25,800 0
523.000 HEALTH INSURANCEIALLOWANCE 37,678 57,500 57,500 37,949 57,500 54,000 54,000 0
524.000 WORKERS COMPENSATION 357 400 400 299 400 400 400 0
PERSONAL SERVICES 242,551 262,600 265,180 165,024 265,180 268,570 275,000 0
Acct Class: 5030 OPERATING EXPENSES
534.000 OTHER CONTRACTUAL SERVICES 32,351 16,350 16,350 9,006 16,350 17,800 17,800 0
540.000 TRAVEL AND PER DEM 895 2,550 2,550 5 2,550 2,550 2,550 0
541.100 POSTAGE&FREIGHT 1,264 1,500 1,500 1,280 1,500 1,500 1,500 0
546.000 REPAIRS&MAINTENANCE-GENERAL 0 0 0 0 0 0 0 0
549.001 OTH CURR CHG ADVERTISING 994 1,800 1,800 1,056 1,800 1,800 1,800 0
549.009 0TH CURR CHG�EL.ECTIONS 10,695 16,000 13,420 591 13,420 16,000 16,000 0
552.000 OPERATING SUPPLIES 3,206 3,500 3,500 950 3,500 3,500 3,500 0
554.000 BOOKS,DUES,EDUCATION,SUBSCRIPT 1,744 2,400 2,400 447 2,400 2,400 2,400 0
OPERATING EXPENSES 51,149 44,100 41,520 13,335 41,520 45,550 45,550 0
Acct Class: 5060 CAPITAL OUTLAY
564.000 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0 0 0 0
TOWN CLERK 293,700 306,700 306,700 178,359 306,700 314,120 320,550 0
19
BUDGET WORKSHEET
Page: 6
7/6/2016
Town of Highland Bead, 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Mmth:7/31/2016 Actual Budget Budget July Total Requested Recommended Adapted
Fund: 001-GENERAL FUND
Expenditures
Dept 513.000 FINANCE
Acct CMss: 5010 PERSONAL SERVICES
512.000 REGULAR SALARIES&WAGES 150,901 155,200 158,200 97,681 158,200 164,950 164,950 0
515.200 EDUCATION INCENTIVE PAY 6,000 0 0 0 0 0 0 0
521.000 FICA TAXES 11,119 11,900 12,130 6,899 12,130 12,620 12,620 0
522.000 RETIREMENT CONTRIBUTIONS 24,414 25,000 25,630 14,297 25,630 27,200 27,200 0
523.000 HEALTH INSURANCE/ALLOWANCE 56,818 62,000 61,140 42,574 61,140 54,000 54,000 0
524.000 WORKERS COMPENSATION 292 350 350 245 350 350 350 0
PERSONAL SERVICES 249,544 254,450 257,450 161,696 257,450 259,120 259,120 0
Acct Class: 5030 OPERATING EXPENSES
532.000 ACCOUNTING AND AUDITING 25,900 24,000 24,000 24,000 24,000 24,500 24,500 0
534.000 OTHER CONTRACTUAL SERVICES 7,397 8,500 12,000 8,494 12,000 10,000 10,000 0
540.000 TRAVEL AND PER DIEM 1,101 3,000 0 0 0 3,500 3,500 0
540.100 TRAINING&DEVELOPMENT 0 1,300 1,300 223 1,300 500 500 0
541.100 POSTAGE&FREIGHT 2,360 2,600 2,600 1,302 2,600 2,310 2,310 0
544.000 RENTALS AND LEASES 2,220 2,400 2,400 1,769 2,400 2.000 2,000 0
545.000 INSURANCE&BONDS 0 400 400 0 400 400 400 0
546.000 REPAIRS&MAINTENANCE-GENERAL 4,105 5,000 5,000 4,295 5,000 4,800 4,800 0
552.000 OPERATING SUPPLIES 4,064 5,000 5,000 3,537 5,000 3,450 3,450 0
554.000 BOOKS,DUES,EDUCATION,SUBSCRIPT 495 1,000 1,000 750 1,000 385 385 0
OPERATING EXPENSES 47,642 53,200 53,700 44,370 53,700 51,845 51,845 0
Acct Class: 5060 CAPITAL OUTLAY
564.000 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0 0 0 0
FINANCE 297,186 307,650 311,150 206,066 311,150 310,965 310,965 0
20
BUDGET WORKSHEET
Page: 7
Town of Highland Beach 2
122016:3:32 ppmm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total Requested Recommended Adopted
Fund: 001-GENERAL FUND
E)gmditures
Dept 514.000 LEGAL COUNSEL
AcctClass: 5030 OPERATING EXPENSES
531.100 PROFESSIONAL FEES-GEN LEGAL 100,379 110,000 110,000 64,519 110,000 115,000 115,000 0
531.200 PROFESSIONAL FEES-LITIGATION 0 10,000 10,000 0 10,000 0 0 0
531.300 PROFESIONAL FEES-LEGAL OTHER 208 10,000 10,000 0 10,000 25,000 25,000 0
OPERATING EXPENSES 100,587 130,000 130,000 64,519 130,000 140,000 140,000 0
LEGAL COUNSEL 100,587 130,000 130,000 64,519 130,000 140,000 140,000 0
21
BUDGET WORKSHEET
Page: 8
7/6/2016
Town of Highland Beach 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/312016 Adual Budget Budget July Total Requested Recanwrrended Adopted
Fund: 001-GENERAL FUND
Expenditures
Dept 517.000 DEBT PAYMENTS
Acct Class: 5070 DEBT SERVICE
571.000 PRINCIPAL-LIBRARY BLDG LOAN 0 0 0 0 0 0 0 0
571.700 PRINCIPAL-2005 REFUNDING LOAN 425,881 0 0 0 0 0 0 0
572.000 INTEREST-LIBRARY BLDG LOAN 0 0 0 0 0 0 0 0
572.700 INTEREST-2005 REFUNDING LOAN 9,186 0 0 0 0 0 0 0
DEBT SERVICE 435,067 0 0 0 0 0 0 0
DEBT PAYMENTS 435,067 0 0 0 0 0 0 0
22
BUDGET WORKSHEET
Page: 9
Town of Highland Beach 7/6/201612:32 pm
Prior Current Year (6) (7) (8)
Yew Original Amended Actual Thru Esbriated
Month:7/31J2016 Actual Budget Budget July Total Requested Remffmnded Adopted
Fund: 001-GENERAL FUND
Expenditures
Dept 519.000 PUBLIC WORKS
Acd Class: 5010 PERSONAL SERVICES
512.000 REGULAR SALARIES&WAGES 0 20,600 20,600 7,645 20,600 16,400 16,400 0
521.000 FICA TAXES 0 1,580 1,580 575 1,580 1,250 1,250 0
522.000 RETIREMENT CONTRIBUTIONS 0 1,450 1,450 348 1,450 1,250 1,250 0
523.000 HEALTH INSURANCE/ALLOWANCE 0 0 0 -78 0 0 0 0
524.000 WORKERS COMPENSATION 0 1,500 1,500 2,230 1,500 2,220 2,220 0
PERSONAL SERVICES 0 25,130 25,130 10,720 25,130 21,120 21,120 0
Acct Class: 5030 OPERATING EXPENSES
531.000 PROFESSIONAL FEES 2,407 10,000 10,000 0 10,000 40,000 40,000 0
534.000 OTHER CONTRACTUAL SERVICES 105,535 144,000 144,000 92,929 144,000 132,450 132,450 0
540.000 TRAVEL AND PER DIEM 0 1,500 1,500 314 1,500 1,500 1,500 0
546.000 REPAIRS&MAINTENANCE-GENERAL 140,705 93,000 93,000 52,631 93,000 93,000 93,000 0
546.100 REPAIRS&MAINTENANCE-VEHICLE 1,314 2,000 2,000 396 2,000 2,000 2,000 0
549.003 0TH CURR CHG-LICEIt &PERMITS 75 1,900 1,900 75 1,900 100 100 0
552.000 OPERATING SUPPLIES 21,230 15,000 15,000 2,358 15,000 7,500 7,500 0
552.250 OPERATING SUPPLIES-SAFETY 0 2,000 2,000 0 2,000 2,000 2,000 0
552.400 OPERATING SUPPLIES-GASOLINE 3,135 3,000 3,000 1,022 3,000 2,000 2,000 0
OPERATING EXPENSES 274,401 272,400 272,400 149,725 272,400 280,550 280,550 0
Acct Class: 5060 CAPITAL OUTLAY
562.000 BUILDINGS 0 0 0 0 0 0 0 0
563.000 IMPROVEMENTS OTHER THAN BLDG. 6,350 100,000 100,000 0 100,000 0 154,000 0
564.000 MACHINERY AND EQUIPMENT 47,372 47,000 47,000 34,205 47,000 0 0 0
CAPITAL OUTLAY 53,722 147,000 147,000 34,205 147,000 0 154,000 0
PUBLIC WORKS 328,123 444,530 444,530 194,650 444,530 301,670 455,670 0
23
,zs�
Kill
Dept: PUBLIC WORKS
I REPLACEMENT OF FIRE HYDRANTS ALONG WEST a $154,000
SIDE OF AlA
TOTAL 1 $154,0001 $0
B = Building, I = Improvement, E = Equipment, V=Vehicle, S = Softwareflnformation Tech
On-going annual operating & maintenance costs to support this one-time capital purchase
24
BUDGET WORKSHEET
Page: 10
Town of Highland Beach 0pmm
16
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7131/2016 Actual Budget Budget duly Trial ReWesled Recommended Adopted
Fund: 001-GENERAL FUND
EVendilures
Dept 519.100 POST OFFICE
Acct Class: 5010 PERSONAL SERVICES
512000 REGULAR SALARIES&WAGES 74,520 87,000 87,000 50,373 87,000 89,350 89,350 0
515.200 EDUCATION INCENTIVE PAY 2,000 0 0 0 0 0 0 0
521.000 FICA TAXES 5,635 6,700 6,700 3,711 6,700 6,850 6,850 0
522.000 RETIREMENT CONTRIBUTIONS 5,482 6,300 6,300 3,316 6,300 6,850 6,850 0
523.000 HEALTH INSURANCEIALLOWANCE 22,126 23,750 23,750 15,843 23,750 21,000 21,000 0
524.000 WORKERS COMPENSATION 151 200 200 127 200 200 200 0
PERSONAL SERVICES 109,914 123,950 123,950 73,370 123,950 124,250 124,250 0
Acct Clews 5030 OPERATING EXPENSES
534.000 OTHER CONTRACTUAL SERVICES 0 0 0 0 0 0 0 0
544.000 RENTALS AND LEASES 1,131 1,500 1,500 1,089 1,500 1,600 1,600 0
545.000 INSURANCE&BONDS 0 300 300 300 300 300 300 0
546.000 REPAIRS&MAINTENANCE-GENERAL 9,100 15,500 15,500 7,746 15,500 0 0 0
552.000 OPERATING SUPPLIES 1,919 2,000 2,000 1,357 2,000 2,200 2,200 0
552100 UNIFORMS 395 400 400 -15 400 400 400 0
OPERATING EXPENSES 12,545 19,700 19,700 10,477 19,700 4,500 4,500 0
POST OFFICE 122,459 143,650 143,650 83,847 143,650 128,750 128,750 0
25
BUDGET WORKSHEET
Page: 11
7!6/2016
Town of Highland Beach 12:32 pm
Prior Current Year (6) (7) (8)
Year Orginal Amended Actual Thru Estimated
Month:7/312016 Actual Budget Budget July Total ReWssled Recommended Adopted
Fund: 001-GENERAL FUND
Eqmftm
Dept 519.300 GENERAL GOVT-NON DEPARTMI
Acct Class: 5030 OPERATING EXPENSES
531.000 PROFESSIONAL FEES 10,583 25,000 25,000 2,697 25,000 20,000 20,000 0
534.000 OTHER CONTRACTUAL SERVICES 13,880 25,230 25,230 11,135 25,230 20,100 20,100 0
541.000 COMMUNICATIONS 68,608 65,200 65,200 62,123 65,200 80,000 80,000 0
543.000 UTIIJTY SERVICES 64,697 72,000 72,000 40,086 72,000 65,800 65,800 0
544.000 RENTALS AND LEASES 6,123 7,500 7,500 3,998 7,500 6,000 6,000 0
545.000 INSURANCE&BONDS 104,446 110,000 110,000 89,481 110,000 95,000 95,000 0
546.300 REPAIRS&MAINT-INFO T ECHNOLO 0 0 0 0 0 0 0 0
549.000 OTHER CURRENT CHARGES-GENERAL 16,514 22,000 22,000 7,914 22,000 20,500 20,500 0
549.006 0TH CURR CHG-TAXES&ASSESSMNT 8,528 24,000 24,000 7,971 24,000 18,500 18,500 0
552.000 OPERATING SUPPLIES 24,821 15,000 15,000 16,043 15,000 30,000 30,000 0
552.940 DISASTER PREPARATION SUPPLIES 1,372 10,000 10,000 0 10,000 10,000 10,000 0
OPERATING EXPENSES 319,572 375,930 375,930 241,448 375,930 365,900 365,900 0
Acct Class: 5060 CAPITAL OUTLAY
562.000 BUILDINGS 0 0 0 0 0 0 0 0
563.000 IMPROVEMENTS OTHER THAN BLDG. 102,377 0 0 0 0 0 0 0
564.000 MACHINERY AND EQUIPMENT 15,014 0 0 0 0 0 0 0
CAPITAL OUTLAY 117,391 0 0 0 0 0 0 0
GENERAL GOVT-NON DEPARTMENTAL 436,963 375,930 375,930 241,448 375,930 365,900 365,900 0
26
I
BUDGET WORKSHEET
Page: 12
Taam of Highland Beach 7/6/201612:32 pm
Prior Current Year (6) (7) (8)
Year Original Ameruded Actual Thru Estimated
Monlh:7/31/2016 Actual Budget Budget July Tobd Requested Recommended Adopted
Fund: 001-GENERAL FUND
Epwdkm
Dept 521.000 POLICE DEPARTMENT
Acd Class: 5010 PERSONAL SERVICES
512A00 REGULAR SALARIES&WAGES 1,205,302 1,229,000 1,229,000 762,727 1,229,000 1,253,700 1,224,100 0
514.000 OVERTIME 5,212 15,000 15,000 3,537 15,000 10,000 10,000 0
515.000 SPECIAL PAY 16,800 18,000 18,000 12,360 18,000 18,000 18,000 0
515.100 SHIFT DIFFERENTIAL PAY 18,196 34,000 34,000 12,875 34,000 30,000 30,000 0
515.200 EDUCATION INCENTIVE PAY 32,000 24,000 24,000 24,000 24,000 24,000 24,000 0
521.000 FICA TAXES 97,182 101,200 101,200 60,645 101,200 103,100 100,900 0
522.000 RETIREMENT CONTRIBUTIONS 227,561 258,000 258,000 145,873 258,000 258,000 252,000 0
523.000 HEALTH INSURANCE/ALLOWANCE 320,106 325,900 325,900 233,211 325,900 312,000 340,000 0
524.000 WORKERS COMPENSATION 36,229 40,000 40,000 30,388 40,000 42,000 42,000 0
PERSONAL SERVICES 1,958,588 2,045,100 2,045,100 1,285,616 2,045,100 2,050,800 2,041,000 0
Acct Class: 5030 OPERATING EXPENSES
531.000 PROFESSIONAL FEES 2,656 5,700 5,700 2,439 5,700 5,700 5,700 0
534.000 OTHER CONTRACTUAL SERVICES 17,142 19,410 19,410 12,540 19,410 16,200 16,200 0
540.000 TRAVEL AND PER DIEM 6,081 8,000 8,000 4,295 8,000 8,000 8,000 0
540.100 TRAINING&DEVELOPMENT 2,001 11,645 11,645 2,636 11,645 5,795 5,795 0
541.000 COMMUNICATIONS 29,605 28,590 28,590 28,846 28,590 29200 29,200 0
541.100 POSTAGE&FREIGHT 327 400 400 133 400 300 300 0
546.000 REPAIRS&MAINTENANCE-GENERAL 6,448 3,000 3,000 2,769 3,000 2,500 2,500 0
546.100 REPAIRS&MAINTENANCE-VEHICLE 15,406 19,400 19,400 10,303 19,400 16,000 16,000 0
549.013 0TH CURR CHG-AN NUAL PHYSICALS 3,023 1,200 1,200 0 1,200 1200 1,200 0
552.000 OPERATING SUPPLIES 21,700 5,650 6,436 5,847 6,436 6,360 6,360 0
552.100 UNIFORMS 4,713 5,500 5,500 3,229 5,500 7,000 7,000 0
552.150 UNIFORMS ALLOWANCE 15,560 17,100 17,100 12,600 17,100 17,100 17,100 0
551400 OPERATING SUPPLIES-GASOLINE 19,335 30,000 30,000 7,047 30,000 22,000 22,000 0
552.800 OPERATING SUPPLIES-C.ER.T. 873 0 0 0 0 0 0 0
554.000 BOOKS,DUES,EDUCATION,SUBSCRFr 2,540 2,735 2,735 2,889 2,735 1,765 1,765 0
OPERATING EXPENSES 147,410 158,330 159,116 95,573 159,116 139,120 139,120 0
Acct Class: 5060 CAPITAL OUTLAY
562.000 BUILDINGS 0 0 0 0 0 0 0 0
564.000 MACHINERY AND EQUIPMENT 79,766 0 0 0 0 87,000 79,500 0
VITAL OUTLAY 79,766 0 0 0 0 87,000 79,500 0
POLICE DEPARTMENT 2,185,764 2,203,430 2,204,216 1,381,189 2,204,216 2,276,920 2,259,620 0
27
53-
T.,
5�211'11M"--lvu
Dept: POLICE DEPARTMENT
M1 WIR-2 5�- M
ARM
2016 Ford Police AWD Explorer Utility Vehicles- Law $28,859 $57,718
2 V Enforcement Rated
2 E Law Enforcement Emergency Equipment for vehicles. $8,774 $17,548
This equipment includes emergency lights, siren, computer
mounts, light bars, and all wiring and installation
2 E Police Radar Units for Traffic Enforcement $1,979 $3,958
2 E Vehicle Alarms $100 $200
TOTAL 1 $39,7121 $79,500
B= Building, I = Improvement, E = Equipment,V=Vehicle, S =Softwarelinformation Tech
On-going annual operating &maintenance costs to support this one-time capital purchase
28
BUDGET WORKSHEET
Page: 13
Town of Highland Beach7/6/201612:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/3112016 Actual Budget Budget Juy Total RequesW Reearnmended Adopted
Fund: 001-GENERAL FUND
Expenftres
Dept 522.000 DELRAY BEACH FIRE RESCUE
AcctClass: 5030 OPERATING EXPENSES
534.000 OTHER CONTRACTUAL SERVICES 3,113,565 3,500,000 3,500,000 2,500,366 3,500,000 3,860,000 3,860,000 0
546.000 REPAIRS&MAINTENANCE-GENERAL 12,896 10,000 23,661 20,507 23,661 10,000 10,000 0
OPERATING EXPENSES 3,126,461 3,510,000 3,523,661 2,520,873 3,523,661 3,870,000 3,870,000 0
Acct Class: 5060 CAPITAL OUTLAY
564.000 MACHINERY AND EQUIPMENT 0 50,000 84,750 39,703 84,750 0 0 0
CAPITAL OUTLAY 0 50,000 84,750 39,703 84,750 0 0 0
DELRAY BEACH FIRE RESCUE 3,126,461 3,560,000 3,608,411 2,560,576 3,608,411 3,870,000 3,870,000 0
29
BUDGET WORKSHEET
Page: 14
7/612016
Tam of Highland Beach 12:32 pm
Prior Curtent Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total Requested Recommended Adopted
Fund: 001-GENERAL FUND
ExpeWitures
Dept 524.000 PROTECTIVE INSPECTION
AcctGass: 5010 PERSONAL SERVICES
512.000 REGULAR SALARIES&WAGES 99,215 106,100 106,100 64,300 106,100 107,900 107,900 0
514.000 OVERTIME 138 0 0 0 0 0 0 0
521.000 FICA TAXES 7,980 8,150 8,150 5,167 8,150 8,275 8,275 0
522.000 RETIREMENT CONTRIBUTIONS 7,145 7,710 7,710 4,319 7,710 8,250 8,250 0
523.000 HEALTH INSURANCEIALLOWANCE 26,280 30,000 30,000 19,985 30,000 28,000 28,000 0
524.000 WORKERS'COMPENSATION 187 200 200 157 200 250 250 0
PERSONAL SERVICES 140,945 152,160 152,160 93,928 152,160 152,675 152,675 0
Acct Class: 5030 OPERATING EXPENSES
531.000 PROFESSIONAL FEES 0 0 0 0 0 0 0 0
534.000 OTHER CONTRACTUAL SERVICES 418,115 195,500 195,500 218,963 195,500 207,500 207,500 0
540.000 TRAVEL AND PER DIEM 0 1,000 1,000 0 1,000 0 0 0
541.100 POSTAGE&FREIGHT 39 200 200 438 200 500 500 0
544.000 RENTALS AND LEASES 1,606 1,700 1,700 1,164 1,700 1,700 1,700 0
552.000 OPERATING SUPPLIES 6,252 6,000 6,000 3,095 6,000 6,000 6,000 0
554.000 BOOKS,DUES,EDUCATION,SUBSCRPT 0 1,500 1,500 0 1,500 100 100 0
OPERATING EXPENSES 426,012 205,900 205,900 223,660 205,900 215,800 215,800 0
Acct Class: 5060 CAPITAL OUTLAY
563.000 IMPROVEMENTS OTHER THAN BLDG. 0 0 0 0 0 0 0 0
564.000 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0
566.100 SOFTWARE 0 0 0 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0 0 0 0
PROTECTIVE INSPECTION 566,957 358,060 358,060 317,588 358,060 368,475 368,475 0
30
BUDGET WORKSHEET
Page: 15
Town of Highland Beach 2/6/2016
ig
Pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Tata) Requested Recommended Adopted
Fund: 001-GENERAL FUND
E*wdhm
Dept 526.000 AMBULANCE SERVICES
Acct Class: 5030 OPERATING EXPENSES
534.000 OTHER CONTRACTUAL SERVICES 12,000 12,000 12,000 9,000 12,000 0 0 0
OPERATING EXPENSES 12,000 12,000 12,000 9,000 12,000 0 0 0
AMBULANCE SERVICES 12,000 12,000 12,000 9,000 12,000 0 0 0
31
BUDGET WORKSHEET
Page: 16
7/6/2016
Tam of Highland Beach 12:32 pm
Prior Current Year (6) (1) (8)
Year Ori final Amended Actual Thru Estimated
Mo*:7/31/2016 Actual Budget Budget July Total Requested Recorrrrnended Adopted
Fund: 001-GENERAL FUND
E*wdWm
Dept 534.000 GARBAGE/SOLID WASTE CONTR
Acct Class: 5030 OPERATING EXPENSES
531.000 PROFESSIONAL FEES 0 0 0 0 0 0 0 0
534.000 OTHER CONTRACTUAL SERVICES 411,239 380,000 380,000 296,097 380,000 388,000 388,000 0
552.000 OPERATING SUPPLIES 2,032 5,000 5,000 1,498 5,000 5,000 5,000 0
OPERATING EXPENSES 413,271 385,000 385,000 297,595 385,000 393,000 393,000 0
GARBAGE/SOUD WASTE CONTROL 413,271 385,000 385,000 297,595 385,000 393,000 393,000 0
32
BUDGET WORKSHEET
Page: 17
7/6/2016
Tam of Highland Beach 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Mmth:713U2016 Actual Budget Budget July Total Re*wSled Recommended Adopted
Fund: 001-GENERAL FUND
Expendfures
Dept 571.000 LIBRARIES
Acd Class: 1610 PROPERTY,PLANT,AND EQUIPMENT
562.300 BUILDING-LIBRARY FACILITY 0 0 0 0 0 0 0 0
PROPERTY,PLANT,AND EQUIPMENT 0 0 0 0 0 0 0 0
Acct(lass: 5010 PERSONAL SERVICES
512.000 REGULAR SALARIES&WAGES 355,136 225,000 225,000 132,531 225,000 216,725 216,725 0
515.200 EDUCATION INCENTIVE PAY 4,000 0 0 0 0 0 0 0
521.000 FICA TAXES 26,877 17,200 17,200 10,118 17,200 16,900 16,900 0
522.000 RETIREMENT CONTRIBUTIONS 34,728 27,200 27,200 11,831 27,200 26,230 26,230 0
523.000 HEALTH INSURANCEIALLOWANCE 77,931 75,000 75,000 31,081 75,000 54,000 54,000 0
524.000 WORKERS COMPENSATION 3,210 2,500 2,500 463 2,500 700 700 0
PERSONAL SERVICES 501,882 346,900 346,900 186,024 346,900 314,555 314,555 0
Acct Class: 5030 OPERATING EXPENSES
531.000 PROFESSIONAL FEES 4,914 0 0 5,700 0 14,100 14,100 0
534.000 OTHER CONTRACTUAL SERVICES 0 0 0 0 0 5,900 5,900 0
540.000 TRAVEL AND PER DIEM 176 2,000 2,000 229 2,000 2,500 2,500 0
541.100 POSTAGE&FREIGHT 142 250 250 140 250 250 250 0
544.000 RENTALS AND LEASES 1,014 2,000 2,000 773 2,000 2,000 2,000 0
546.000 REPAIRS&MAINTENANCE-GENERAL 165 77,000 77,000 3,730 77,000 7,000 7,000 0
549.010 0TH CURR CHGPROMOTIONS 1,265 1,500 1,500 1,027 1,500 1,500 1,500 0
552.000 OPERATING SUPPLIES 40,363 36,000 36,000 11,999 36,000 24,720 24,720 0
552100 UNIFORMS 481 500 500 195 500 300 300 0
552.900 OPERATING EXP-CHI DRENS PROG 1,578 3,500 3,500 1,108 3,500 3,500 3,500 0
554.000 BOOKS,DUES,EDUCATIOKSUBSCRIPT 64,249 68,000 68,000 44,914 68,000 57,110 57,110 0
OPERATING EXPENSES 114,347 190,750 190,750 69,815 190,750 118,880 118,880 0
Acct Class: 5060 CAPITAL OUTLAY
562.000 BUILDINGS 0 0 0 0 0 0 0 0
564.000 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0
566.000 BOOKS,PUBS&LIBRARY MATERIALS 0 0 0 260 0 0 0 0
566.100 SOFTWARE 0 0 0 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 260 0 0 0 0
LIBRARIES 616,229 537,650 537,650 256,099 537,650 433,435 433,435 0
33
BUDGET VVMSHEET
Page: 18
7/6/2016
Town of Highland Beach 12:32 pm
Prior C mwd Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31016 Actual Budget Budget July Total Requested Recommended Adopted
Fund: 001-GENERAL FUND
Eqmxbjm
Dept 581.000 INTERFUND TRANSFERS
AcctClass: 5091 TRANSFERS
581.300 TRANSFER TO WATER FD-DEBT SERV 1,286,000 1,266,000 1,286,000 857,333 1,286,000 1,286,000 1,286,000 0
581.400 TRANSFER TO WATER FD-DEFICIT 0 0 0 0 0 0 0 0
TRANSFERS 1,286,000 1,286,000 1,286,000 857,333 1,286,000 1,286,000 1,286,000 0
INTERFUND TRANSFERS 1,286,000 1,286,000 1,286,000 857,333 1,286,000 1,286,000 1,286,000 0
34
I
BUDGET MIORKSFEET
Page. 19
7/6/2016
Town of Kighland Beach 12:32 pm
Prior Current Year (6) (7) (6)
Year Original Amended Achial Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total Requested Recommended
AdoptedFund: 001-GENERAL FUND
EVenditures
Dept 590.000 RESERVE FOR CONTINGENCY
Acct Class: 5090 OTHER USES
599.000 RESERVE FOR CONTINGENCY 23,506 300,000 325,363 34,362 325,363 0 300,000 0
OTHER USES 23,506 300,000 325,363 34,362 325,363 0 300,000 0
RESERVE FOR CONTINGENCY 23,506 300,000 325,363 34,362 325,363 0 300,000 0
35
BUDGET WORKSHEET
Page: 20
7/6/2016
Town of H'V&W Beach 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Tom ReWested Recommended Adopted
Fund: 001-GENERAL FUND
Expenditures
Total Expenditures 10,698,531 10,745,855 10,826,365 6,901,477 10,826,365 10,584,380 11,026,710 0
GENERALFUND 927,133 0 0 2,573,890 0 617,570 0 0
36
BUDGET WORKSHEET
Page: 21
Town of Highland Beech 7/6/2016
12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total Requested Recommended Adapted
Fund: 401-WATER SYSTEM
Revenues
Dept 533.000 WATER SYSTEM OPERATIONS
Acct Class: 3400 CHARGES FOR SERVICES
343.300 WATER UTILITY REVENUE 2,087,069 2,000,000 2,000,000 1,042,622 2,000,000 2,048,000 2,048,000 0
343.310 FIRE HYDRANT-MAINTENANCE FEE 30,720 30,720 30,720 0 30,720 30,720 30,720 0
CHARGES FOR SERVICES 2,117,789 2,030,720 2,030,720 1,042,622 2,030,720 2,078,720 2,078,720 0
Acct Class: 3600 MISCELLANEOUS REVENUES
343.330 OTHER OPERATING-PASS THROUGH 0 0 0 0 0 0 0 0
361.000 INTEREST ON INVESTMENTS 11,538 8,000 8,000 9,848 8,000 17,000 17,000 0
361.350 NET INCREASE(DECREASE)FAIR VA 0 0 0 0 0 0 0 0
364.000 DISPOSITION OF FD(=D ASSETS 3,463 0 0 0 0 0 0 0
369.100 ADMINISTRATIVE REMMBUSEMENTS 140,000 140,000 140,000 93,333 140,000 140,000 140,000 0
369.400 OTHER MISCELLANEOUS REVENUES 3,813 1,500 1,500 3,499 1,500 3,000 3,000 0
369.900 PROCEEDS- SALE OF WATER PLANT 0 0 0 0 0 0 0 0
MISCELLANEOUS REVENUES 158,814 149,500 149,500 106,680 149,500 160,000 160,000 0
Acct Clens: 3800 OTHERS SOL RCES 0NAEVENUE
381.100 TRANSFER FROM GENERAL FUS 1,286,000 1,286,000 1,286,000 857,333 1,286,000 1,286,000 1,286,000 0
384.100 PROCEEDS FRM STATE LOAN FUND 0 5,000,000 5,000,000 0 5,000,000 5,000,000 5,000,000 0
389.800 CONNECTION FEES 66,000 0 0 15,000 0 0 0 0
389.900 APPROPRIATION FROM RESERVE 0 640,000 649,735 0 649,735 0 594,370 0
389.910 APPROPRIATION FROM R&R 0 0 0 0 0 0 0 0
OTHERS SOURCES-NON-REVENUE 1,352,000 6,926,000 6,935,735 872,333 6,935,735 6,286,000 6,880,370 0
WATER SYSTEM OPERATIONS 3,628,603 9,106,220 9,115,955 2,021,635 9,115,955 8,524,720 9,119,090 0
37
BUDGET WORKSHEET
Page: 22
7 /2016
Tam of Highland Beach 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/31/2016 Actual Budget Budget July Total ReWesled Recorwmded Adopted
Fund: 401-WATER SYSTEM
Revenues
Total Revenues 3,628,603 9,106,220 9,115,955 2,021,635 9,115,955 8,524,720 9,119,090 0
EVenditures
Dept 533.000 WATER SYSTEM OPERATIONS
Acct Class: 5010 PERSONAL SERVICES
512.000 REGULAR SALARIES&WAGES 638,931 679,000 679,000 422,339 679,000 678,500 678,500 0
514.000 OVERTIME 28,154 30,000 30,000 15,414 30,000 30,000 30,000 0
515.100 SHIFT DIFFERENTIAL PAY 5,019 6,000 6,000 3,409 6,000 6,000 6,000 0
515.200 EDUCATION INCENTIVE PAY 6,000 0 0 0 0 0 0 0
521.000 FICA TAXES 49,790 54,700 54,700 32,480 54,700 54,700 54,700 0
522.000 RETIREMENT CONTRIBUTIONS 66,394 82,100 82,100 40,278 82,100 84,000 84,000 0
523.000 HEALTH INSURANCE/ALLOWANCE 230,773 232,000 232,000 167,313 232,000 212,000 212,000 0
524.000 WORKERS COMPENSATION 29,010 27,000 27,000 24,333 27,000 33,000 33,000 0
526.000 COMPENSATED ABSENCES 9,833 0 0 0 0 0 0 0
PERSONAL SERVICES 1,063,904 1,110,800 1,110,800 705,596 1,110,800 1,098,200 1,098,200 0
Acd Class: 5030 OPERATING EXPENSES
531.000 PROFESSIONAL FEES 18,001 85,000 94,735 24,025 94,735 85,000 85,000 0
534.000 OTHER CONTRACTUAL SERVICES 27,5% 30,000 30,000 14,304 30,000 11,500 11,500 0
540.000 TRAVEL AND PER DEM 1,049 2,500 2,500 2,243 2,500 2,500 1,000 0
540.100 TRAMNNG&DEVELOPMENT 2,025 3,000 3,000 1,770 3,000 2,910 1,455 0
541.000 COMMUNICATIONS 4,959 5,500 5,500 3,561 5,500 5,500 5,500 0
541.100 POSTAGE&FREIGHT 168 200 200 115 200 200 200 0
543.000 UTILITY SERVICES 267,577 310,000 310,000 179,024 310,000 347,440 329,000 0
545.000 INSURANCE&BONDS 157,718 130,000 130,000 106,799 130,000 130,000 130,000 0
546.000 REPAIRS&MAINTENANCE-GENERAL 56,522 259,000 259,000 33,460 259,000 250,000 250,000 0
546.100 REPAIRS&MAINTENANCE-VEHICLE 169 1,000 1,000 300 1,000 2,000 2,000 0
546.200 RENEWALS&REPLACEMENTS 26,440 97,500 97,500 0 97,500 172,500 172,500 0
549.003 0TH CURR CHG-LICENSE&PERMITS 50 4,300 4,300 0 4,300 5,025 5,025 0
549.100 ADMINISTATIVE CHARGES 298,550 298,600 298,600 199,033 298,600 298,600 298,600 0
552000 OPERATING SUPPLIES 198,546 250,000 250,000 103,081 250,000 172,000 172,000 0
552100 UNIFORMS 5,361 5,000 5,000 3,661 5,000 5,000 5,000 0
552.250 OPERATING SUPPLIES-SAFETY 0 0 0 0 0 1,000 1,000 0
552400 OPERATING SUPPLIES-GASOLINE 1,211 2,500 2,500 224 2,500 1,250 1,250 0
554.000 BOOKS,DUES,EDUCATION,SUBSCRIPT 1,479 2,000 2,000 375 2,000 1,610 1,610 0
559,000 DEPRECIATION 677,339 0 0 0 0 0 0 0
OPERATING EXPENSES 1,744,763 1,486,100 1,495,835 671,975 1,495,835 1,494,035 1,472,640 0
Acct Class: 5060 CAPITAL OUTLAY
562.000 BUILDINGS 0 30,000 30,000 0 30,000 0 0 0
563.000 IMPROVEMENTS OTHER THAN BLDG. 0 5,010,000 5,010,000 265,074 5,010,000 5,000,000 5,262,750 0
38
BUDGET WORKSHEET
Page: 23
Town of 7/6/2016 Beach 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended AdW Thru Estimated
Month:7/312016 Actual Budget Budget July Total Requested Recommended Adopted
Fund: 401-WATER SYSTEM
Expenditures
Dept 533.000 WATER SYSTEM OPERATIONS
Acct Class: 5060 CAPITAL OUTLAY
564.000 MACHINERY AND EQURAENT 0 118,000 118,000 36,903 118,000 0 0 0
CAPITAL OUTLAY 0 5,158,000 5,158,000 301,977 5,158,000 5,000,000 5,262,750 0
Acct Class: 5070 DEBT SERVICE
571.500 PRINCIPAL- R.O.STATE LOAN 0 567,300 567,300 289,743 567,300 601,000 601,000 0
571.700 PRINCIPAL-2005 REFUNDING LOAN 0 0 0 0 0 0 0 0
571.800 PRINCIPAL-R.O.EXPANSION 0 190,800 190,800 126,719 190,800 198,000 198,000 0
571.830 PRINCIPAL-AIA DIRECT LOAN 0 35,000 35,000 17,668 35,000 37,000 37,000 0
571.850 PRINCIPAL-ARRA LOAN 0 126,000 128,000 65,147 128,000 135,000 135,000 0
572.200 INTEREST-R.0.STATE LOAN 170,511 171,400 171,400 79,469 171,400 137,000 137,000 0
572.700 INTEREST-2005 REFUNDING LOAN 242 0 0 0 0 0 0 0
572.800 INTEREST4i.O.EXPANSION 111,877 106,100 106,100 71,201 106,100 99,000 99,000 0
572.830 INTEREST-AIA DIRECT LOAN 17,443 18,000 18,000 8,400 18,000 15,500 15,500 0
572.850 INTEREST-ARRA LOAN 70,574 71,000 71,000 34,009 71,000 63,000 63,000 0
572.855 INTEREST-CAPITALIZED INTEREST 0 0 0 0 0 0 0 0
573.200 OTHER DEBT COST-G 0 STATE LOAN 0 0 0 0 0 0 0 0
573.400 OTHER DEBT COSTS-AMORT¢ATION 0 0 0 0 0 0 0 0
DEBT SERVICE 370,647 1,287,600 1,287,600 692,356 1,287,600 1,285,500 1,285,500 0
Acct Clams: 5090 OTHER USES
599.000 RESERVE FOR CONTINGENCY 0 63,720 63,720 7,552 63,720 0 0 0
OTHER USES 0 63,720 63,720 7,552 63,720 0 0 0
WATER SYSTEM OPERATIONS 3,179,314 9,106,220 9,115,955 2,379,456 9,115,955 8,877,735 9,119,090 0
39
BUDGET WORKSHEET
Page: 24
7@016
Town of H#dand Beach 12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Acjual Thru Estimated
Moth:7/31/2016 Actual Budget Budget July Total Requested Recommended Adopted
Fund: 401-WATER SYSTEM
Expendtures
Total Expenditures 3,179,314 9,106,220 9,115,955 2,379,456 9,115,955 8,877,735 9,119,090 0
WATER SYSTEM 449,289 0 0 357,821 0 353,015 0 0
40
Dept: 533.000 - WATER
1 1 WIIP (Water Infrastructure Improvement Project) $5,000,000
This is a continuation of the Side Street Water Main
Replacement Project&the WTP Remineralization (Cal Flow)
Project that was approved in FY16.
Account 563.000
1 1 Clearwell Refurbisment-existing state of clearwell is $113,750
structurally deficient. Project will be included as an alternate
bid item under the WIIP projects so as to take advantage of
contractor mobilization and plant downtime.
1 1 Concealment Wall-This project will enhance the appearance $149,000
of the lime slurry chemical tank that is a part of the WIIP
reminerlization project. The wall will conceal the large tank.
TOTAL $5,262,750 $0
* B = Building, I = Improvement, E = Equipment,V=Vehicle, S = Software/information Tech
** On-going annual operating &maintenance costs to support this one-time capital purchase
41
BUDGET WORKSHEET
Page: 25
7/6/2016
Tam of Highland Beach 12:32 pm
Prior CunwtYear (6) (7) (8)
Year Original Amended Actual Thru Estimated
Mordh:713112016 Actual Budget Budget Judy Total Requested Recommended Adopted
Fund 402-SEWER SYSTEM
Revenues
Dept 535.000 SEWER SYSTEM OPERATIONS
AcctClass: 3400 CHARGES FOR SERVICES
343.500 SEWER UTILITES REVENUE 1,013,901 1,010,000 1,010,000 514,922 1,010,000 1,034,000 1,034,000 0
CHARGES FOR SERVICES 1,013,901 1,010,000 1,010,000 514,922 1,010,000 1,034,000 1,034,000 0
Acct Class: 3600 MISCELLANEOUS REVENUES
361.000 INTEREST ON INVESTMENTS 3,940 3,000 3,000 3,796 3,000 6,000 6,000 0
361.350 NET INCREASE(DECREASE)FAR VA 0 0 0 0 0 0 0 0
364.000 DISPOSITION OF FDO=D ASSETS 3,462 0 0 0 0 0 0 0
369.400 OTHER MISCELLANEOUS REVENUES 212 0 0 0 0 0 0 0
MISCELLANEOUS REVENUES 7,614 3,000 3,000 3,796 3,000 6,000 6,000 0
Acct Class: 3800 OTHERS SOURCES-NON-REVENUE
389.800 CONNECTION FEES 22,000 0 0 5,000 0 0 0 0
389.900 APPROPRIATION FROM RESERVE 0 179,000 224258 0 224,258 0 96,510 0
389.910 APPROPRIATION FROM R&R 0 0 0 0 0 0 0 0
OTHERS SOURCES-ION-REVENUE 22,000 179,000 224,258 5,000 224,258 0 96,510 0
SEWER SYSTEM OPERATIONS 1,043,515 1,192,000 1,237,258 523,718 1,237,258 1,040,000 1,136,510 0
42
BUDGET WORKSHEET
Page: 26
Tam of Highland Beach 7/6/2016
12:32 pm
Prior Current Year (6) (7) (8)
Year Original Amended Actual Thru Estimated
Month:7/3112016 Actual Budget Budget July Total Requested Recommended Adopted
Funk 402-SEWER SYSTEM
Revenues
Total Revenues 1,043,515 1,192,000 1,237,258 523,718 1,237,258 1,040,000 1,136,510 0
EVendihures
Dept 535.000 SEWER SYSTEM OPERATIONS
Acct Class: 5030 OPERATING EXPENSES
534.000 OTHER CONTRACTUAL SERVICES 3,876 8,000 8,000 1,893 8,000 4,000 4,000 0
543.000 UTILITY SERVICES 29,341 34,000 34,000 22,854 34,000 42,000 39,000 0
543.100 SEWAGE TREATMENT-CITY OF DELRA 645,831 821,000 821,000 523,658 821,000 750,000 750,000 0
545.000 INSURANCE&BONDS 8,400 6,500 6,500 4,455 6,500 6,500 6,500 0
546.000 REPAIRS 3 MAINTENANCE-GENERAL 34,162 64,000 84,658 65,663 84,658 74,500 74,500 0
546.200 RENEWALS&REPLACEMENTS 32,651 50,500 50,500 0 50,500 121,510 121,510 0
549.000 OTHER CURRENT CHARGES-GENERAL 0 0 0 0 0 0 0 0
549.100 ADMINISTATIVE CHARGES 140,000 140,000 140,000 93,333 140,000 140,000 140,000 0
552000 OPERATING SUPPLIES 433 1,000 1,000 0 1,000 1,000 1,000 0
559.000 DEPRECIATION 90,600 0 0 0 0 0 0 0
OPERATING EXPENSES 985294 1,125,000 1,145,658 711,856 1,145,658 1,139,510 1,136,510 0
Acct Class: 5060 CAPITAL OUTLAY
563.000 IMPROVEMENTS OTHER THAN BLDG. 0 20,000 44,600 24,600 44,600 0 0 0
564.000 MACHINERY AND EQUIPMENT 0 24,000 24,000 13,955 24,000 0 0 0
CAPITAL OUTLAY 0 44,000 68,600 38,555 68,600 0 0 0
Aad Class: 5090 OTHER USES
599.000 RESERVE FOR CONTINGENCY 0 23,000 23,000 0 23,000 0 0 0
OTHER USES 0 23,000 23,000 0 23,000 0 0 0
SEWER SYSTEM OPERATIONS 985,294 1,192,000 1,237,258 750,411 1,237,258 1,139,510 1,136,510 0
43
BUDGET WORKSHEET
Page: 27
7/6/2016
Torn of 1 fighland Beach 12:32 pm
Prior Current Year (6) m (8)
Year Original Amended AcbW Thru Estimated
Moth:7/31/2016 Pial Budget Budget July Total Requested Recommended Adopted
Fund: 402-SEWER SYSTEM
Expenditures
TotalExpendtures 985,294 1,192,000 1,237,258 750,411 1,237,258 1,139,510 1,136,510 0
SEWER SYSTEM 58,221 0 0 -226,693 0 -99,510 0 0
Grand Total 1,434,643 0 0 1,989,376 0 165,045 0 0
44
Capital Improvement Plan
Capital Improvement Plan
Fiscal Year: 2017 - 2021
Effective Date: October 1, 2016
Adopted Date: TBD
Town of Highland Beach, Florida
OBJECTIVE:
The objective of the Capital Improvement Plan (CIP) is to identify and plan on an annual basis the
immediate and projected capital improvement needs of the Town over a continuing five-year
period.
The objective of the CIP is to:
• Respond to the needs and demands of the public and town government;
• Support the long and short-range economic,social,and environmental development policies
of the town;
• Achieve the level of service identified in the adopted Comprehensive Plan.
METHOD OF OPERATION:
A. Introduction
The CIP is a five-year plan for the Town's determination and prioritization of major projects and
expenditures which is reviewed and revised annually. It coordinates planning,financing,
infrastructure,and facilities improvements to meet the needs of the Town and additional
governmental mandates. The CIP lists each proposed capital project,the year it is expected to be
started,the amount expected to be expended in each year of the Plan,and the proposed method of
financing these expenditures. The first year of the CIP is enacted annually as the fiscal year's capital
budget.With each annual update,the preceding fiscal year is deleted from the Plan and a fifth year
added.
The Town must maintain current capital assets as well as continue development of new capital
assets as the Town changes. Allocating resources requires a combination of consistent policy
guidelines and sound fiscal management Each year a Plan is prepared by staff,presented to the
Commission for input and policy decisions and finally approved by the Town Commission.
45
B. Capital Improvement Plan Process
Only projects that meet the definition of a capital improvement are included in the CIP. Capital
improvements are defined as physical assets,constructed or purchased,that have a minimum useful
life of three (3) years and a minimum cost of$25,000.
Examples of typical capital improvements are:
• New and expanded physical facilities for the community of relatively large size,and over the
$25,000 threshold;
• Large scale rehabilitation or replacement of existing facilities;
• Major pieces of equipment which are expensive and have a relatively long period of usefulness;
• The cost of engineering or architectural studies and services relative to the improvement;and
• The acquisition of land for a community facility such as a park,path,sewer line,etc.
Each year,the CIP is prepared from project requests submitted to Finance by the various
departments of the Town. The forms require a project description,justification,cost estimates,
and implementation schedule.
After compilation of the requests,projects are reviewed by the Town Manager. This review,along
with available funding,forms the basis of the plan recommended by Staff to the Town Commission.
The recommended plan is then used by the Town Manager in the development of the annual
operating budget which becomes effective October 1st of each year.The first year of the five-year
Plan reflects the Capital Budget with the following four years becoming the CIP. The CIP is
adopted by Town Commission along with the adoption of the annual operating budget,without
commitment to expenditures or appropriations beyond the first year.
C.Responsibilities in Plan Preparation
Requesters of Capital Projects
It is the responsibility of department directors or departments with plans requiring funds for capital
improvement projects during the forthcoming five-year period,to initiate project requests no less
than annually, formulated into a plan that states the Town's need for each project,as well as its
relative importance in the department's plan. Requesters of Capital Projects will be responsible for
preparing inventories of capital facilities. They will analyze need,research and provide service
levels,along with assessing operating impacts. The requesters will further propose specific capital
improvement projects.
Finance Director
The Finance Director provides information on proprietary funds,primarily with regard to their
46
bonding potential and debt management. Finance also provides revenue forecasts and assists in the
review and evaluation of project financing when requested. Finance also is to:
• Provide information concerning the Town's financial resources;
• Prepare and distribute the package used by departments and agencies submitting requests;
• Provide assistance to departments and agencies in the preparation of requests;
• Receive,review,and coordinate all requests;
• Provide staff assistance in the formulation of their recommendation regarding the
consistency of the Plan with the Comprehensive Plan,
• Provide assistance in preparing the Town Commission adopted Plan;and
• Publish and distribute the adopted Plan.
Town Manager
The Town Manager is responsible for final review and approval of the proposed CIP before
submission to the Town Commission.
Advisory Groins
When applicable,advisory groups,committees,or commissions,may be requested by the Town
Manager and/or the Town Commission to provide the following services in support of the CIP:
• Assist staff by setting goals,policies,standards,review criteria,operating impacts,and other
parameters that will guide the development of the CIP.
• Review the CIP scenarios and suggest changes or additions to the requesting
departments/divisions.
• Review proposed capital improvements projects and financing plans and suggest changes to
the departments/divisions.
• Review drafts of the CIP and make recommendations.
• Assist with legislative requirements.
Town Commission
The Town Commission finalizes and adopts the five-year CIP along with the Town's annual budget
The first year of the CIP is enacted as the capital budget
47
Town of Highland Beach Capital Improvement Plan
FY2017 thm FY2021
Fiscal Year Fund Project Name Initial Cost(est.) Funding Source
2016-2017 GF-Police Replace Police Cars(2) $ 87,000 General Fund's Unassigned FB
GF-Pubic Works Replace Fire Hydrants $ 160,000 Water Fund's Unassigned FB
Water System Replace RO Cartidges in Train C $ 150,000 Water Fund's Unassigned FB
Water System Replace Elevate Tank Fill Pipe $ 75,000 Water Fund's Unassigned FB
Water System Rehab Clearwell $ 113,750 Water Fund's Unassigned FB/SRF Loa
Water System Concealment Wall $ 149,000 Water Fund's Unassigned FB/SRF Loa
Water System Lime Slurry/Co2 Delivery System $ 1,250;000 SRF Loan
Water System Water Mains-Replacements $ 3,750,000 SRF Loan
GF-Poke Replace Police Cars(2) $ 68,000 General Fund's Unassigned FB
2017-2g GF-Pubic Works Repave Town Parking Lot $ 110,000 General Fund's Unassigned FB
GF-Pubic Works Replace Facility Gates $ 25,000 General Fund's Unassigned FB
Water System Replace RO Cartidges in Train B $ 150,000 Water Fund's Unassigned FB
GF-Poice Replace Police Cars(2) $ 68,000 General Fund's Unassigned FB
GF-Pubic Works A/C Repalcements(3) $ 150,000 General Fund's Unassigned FB
201&2019 GF-Pubic Works Replace PW Boom Pickup $ 100,000 General Fund's Unassigned FB
GF-Pubic Works Replace ORV(Gator) $ 15,000 General Fund's Unassigned FB
Water System AC Chiller#1 Replacement $ 80,000 Water Fund's Unassigned FB
GF-Pubic Works AC Replacement(Town Hall) $ 30,000 General Fund's Unassigned FB
GF-Pubic Works Replace-Forklift $ 30,000 General Fund's Unassigned FB
2019-2020 Water System AC Chiller#2 Replacement $ 80,000 Water Fund's Unassigned FB
Water System Replace Chemical Storage Tanks $ 100,000 Water Fund's Unassigned FB
GF-Pubic Works Vehicle Replacements(3) $ 95,000 General Fund's Unassigned FB
Water System Catwalk-Air Scrubber $ 25,000 Water Fund's Unassigned FB
2020.2M Water System Replace SUV-Ford Escape $ 30,000 Water Fund's Unassigned FB
Water System Air Scrubber Catwalk $ 75,000 Water Fund's Unassigned FB
Water System Replace Pickup Long Bed Truck $ 30,000 Water Fund's Unassigned FB
48
OVERVIEW- Year One of the CIP- Budget FY2016-2017
The first year of the Capital Improvement Program,FY2016-2017,is the basis for actual appropriations
authorized by the Town of Highland Beach Commission for capital projects when adopting the Annual
Budget.The total FY2017 CIP budget is approximately$5.735 million.This amount includes both
Governmental and Enterprise Fund projects.
The pie chart shows the percentage distribution among the functional areas of the CIP.
Capital Budget 2016-2017
GF-Police GF Public
Works
1% 3%
Major Highlights of Year One of the CIP (FY2016-2017)
Public Safety-Police(vehicles): $79.500
The in-kind replacement of 2 police vehicles. Each patrol vehicle,when fully equipped)will cost
approximately$39,750.The Town anticipates receiving at least$11,000 in value for two existing
patrol vehicles that will be traded in or sold at auction.Thus,total net cost of the new patrol
vehicles will be$68,500.
Funding for this project could be made available from an allocation of the General Fund's
Unrestricted Fund Balance.
The replacement of these patml vehicles are in line with the Police Department's 3-5year replacement policy on patrol
vehicle Replacing the vehicles every three to fiveyears reduces repairs by keeping them under warranty, improves
vehicle safety, andpmmdes higher re ridnal values at trade-in time. The 3-5year replacementpolicy is strictly
contingent upon available and bxdgeted fundr.
49
Public Works-Fire Hydrant Replacement:$160,000
This project is to replace the fourteen publically-owned fire hydrants that run along the West side of
SR AlA.These hydrants are over forty years old and were not part of the 2009 project that replaced
the water mains and hydrants on the East side of SR AlA.
To ensure adequate fire suppression capabilities and enable the department to regularly flush out
sediments that may accumulate in the distribution system,it would be prudent to replace these
hydrants. It will also provide for a uniform manufacturer&spare parts inventory.
Engineering and Permitting-$5,000
Hydrant replacement(14)including valves,taps,site restoration-$140,000
Contingency(10%) -$14,500
Estimated Total-$159,500
Please note that this item is going to be included in the Side Street Water Main bid package as an
alternate item so may be SRF-funded within the project The Commission could then decide if
they wanted to add this alternate work into the scope of the project
Enterprise-Water System(Membrane Replacement Train Q: $150,000
This project is the replacement of membrane cartridges in train"b"of the RO Plant.The existing
semi-permeable membranes have reached the extent of their useful life. In FY16,the cartridges in
Train A were replaced;in FY18,a request will be made to replace the cartridges in the third and
final train.
This will be a Capital Repair project and funds will be allocated from the Water System's unassigned
reserves.
Enterprise-Water System (Elevated Tank Fill Pipe): $75,000
This project is the replacement of pipe line that fills the elevated water tower.The 14" steel pipe
that is used to fill the 500,000 gallon elevated water tank and to maintain system pressure has
developed numerous pinhole leaks that have been patched by in-house staff. This project would
replace the pipe.
This will be a Capital Repair project and funds will be allocated from the Water System's unassigned
reserves.
Enterprise-Water Service(aearwell Rehab)-$114,000
This work is a necessary component of the new remineralization project It was determined by an
engineering investigation conducted during the design phase of the Cal Flo Project that the clearwell
is in structurally-deficient condition.
Please note that these item is going to be included in the Cal Flo bid package as an alternate item,so
may be SRF-funded within the project;at which point the Commission could decide to add this
item to the scope of the project.
50
Because of its advanced deterioration,a clearwell rehabilitation would need to be addressed in the
near future regardless of the Cal Flow project to preserve the integrity of this vital piece of Water
Plant infrastructure and ensure its continued vital functionality.
Rehabilitation of Clearwell-$113,750
The above estimate includes +10% for contingency.
Enterprise-Water Service(Concealment Wall $149,000
This project would be to enhance the appearance of the facility by concealing the lime slurry tank
and chemical delivery area after the construction of the Cal Flo Remineralization system.
The base project will just include a low wall around the tank for containment and new vinyl-clad
fencing along the chemical delivery area
Install a decorative concrete wall to conceal the chemical delivery area-$89,000
Install a decorative concrete screen wall to conceal the lime slurry tank-$60,000
These estimates already include a 10%contingency factor.
Please note that these items are going to be included in the Cal Flo bid package as alternate items,
so may be SRF-funded within the project;at which point the Commission could decide whether
they want to accept either or both walls as alternate items.
Please note that these are aesthetic improvements only. The relatively high cost is because the
structures will need to be built on pilings and be hurricane-rated.
Enterprise-Water Service (Lime Slurry/Co2 Delivery System1,250 000
This project consists of replacing the existing"Calcite" system with a"CalFlow" system. This
project is related to the Guiding Principles under the Town's Strategic Infrastructure Plan to
continue to improve water service. The Town's Reverse Osmosis (RO) System is very good at
removing impurities from raw water;however it is so efficient that the water it produces is very
aggressive and quite corrosive. The plant does have system that uses a combination of Carbon
Dioxide and"calcite" (pellets of calcium carbonate) to buffer the water and make it less aggressive,
but it has limited capabilities. Recently a pilot test was conducted with a"Calmow" system which
used liquid lime to produce alkalinity and the results were promising. These results indicate that by
replacing the Calcite system with the CalFlow system,the water should be less aggressive,better
tasting and easier and safer to operate and maintain. It may also produce a more-consistent quality
of water which is difficult to achieve using the existing system.
Funding is being secured through a loan with the State of Florida's Department of Environmental
Protection Agency's State Revolving Fund low-interest loan program.This project was approved by
voters at the March 2015 referendum.Voters also approved adding new ad valorem tax debt to pay
for the funding of this project
51
Enterprise-Water Service (Water Main Transmission Lines): $3,750,0000
This project would be to replace the water transmission lines in all of the Town's side streets. This
project is related to the Guiding Principles under the Town's Strategic Infrastructure Plan to
continue to improve water service. Existing lines are "transit" pipes which are fabricated from a
mixture of cement&asbestos. They have become brittle with age and are no longer used in the
industry. Replacement pipe material would be PVC.In addition,service lines from the water main
to the meters,which are owned by the Town,should be replaced as well since they are constructed
out of galvanized pipe which contains lead. Finally,additional fire hydrants should be added to
meet code requirements of 300' apart. The project would help reduce"unaccounted for"water,
improve pressure&quality.
pRELRv iNARY ESTIMATE BREAKDOWN = $3,220,448
6,700 linear ft of water main @$300/ft= $2,010,000
168 service connections @$3,000/ea= $504,000
20 Hydrants @$5,000/ea= $100,000
Engineering costs = $313,680
Contingency(10%) _ $292,768
Funding is being secured through a loan with the State of Florida's Department of Environmental
Protection Agency's State Revolving Fund low-interest loan program.This project was approved by
voters at the March 2015 referendum.Voters also approved adding new ad valorem tax debt to pay
for the funding of this project.
Remainder gfpare loft blank-
52
lank52
OVERVIEW- Year Two of the CIP (FY2017-2018)
In the Five-Year CIP work plan,only the first year,FY2016-2017,is actually appropriated.The remaining
four years are a work plan that is subject to change as time goes on.The expenditure total for FY2017-
FY2018 totals $353k.This amount includes both Governmental and Enterprise Fund.
The pie chart shows the percentage distribution among the functional areas of the CIP.
CIP 2017-2018
GF Police
1976
Water System
43%
GF-Pubk
Works
38%
Major Highlights of Year Two of the CIP(FY2016-20171
General Fuad-Public Works (=pave town hall parking lot)• $100,000
The Town Hall Complex and Fire Station's parking lots are in poor condition. This project would
re-pave the parking lots and re-level as necessary. The parking curbs would be removed during the
process and re-installed after the new asphalt is laid down. New painted parking lines and thermo
plastic markings for other legends are included as part of the project.
Funding for this project could be made available from an allocation of the General Fund's
Unrestricted Fund Balance.
General Fund-Public Works (=lace facilitygates •$) 25 000
This project was originally scheduled for FYI 6,however was deferred until FYI because of
pending construction activity.
Note:Changing from swinging gates to sliders will create an additional parking spot for
Department Vehicles.
53
Public Safety-Police(vehicles):$66&000
The in-kind replacement of 2 marked patrol-vehicles. Each unequipped patrol vehicle will cost
approximately$34,000.The patrol-vehicles will be outfitted with the equipment that was in the
trade-in vehicles.The Town anticipates trade-in value on the existing cars of$10k each.Thus,the
net cost to the Town would be approximately$48k.
Funding for this project could be made available from an allocation of the General Fund's
Unrestricted Fund Balance.
The replacement of these patrol vehicles are in line with the Police Department's 3-5year replacement policy on patrol
vehicles. Replacing the vehicks every three to fveyears reduces repairs by keeping them ander warranty, improves
vehicle safety, and pmwdes higher reridual valves at trade in time. The 3-5year replacementpolicy is strictly
contingent*on available and hxdgeted findr.
EnteMdse-Water System (Membrane Replacement Train C): $150,000
This project is the replacement of membrane cartridges in train"C"of the RO Plant.The existing
semi-permeable membranes have reached the extent of their useful life. In FY16 and FY17,the
cartridges in Train A and Train B were replaced.
This will be a Capital Repair project and funds will be allocated from the Water System's unassigned
reserves.
OVERVIEW- Years Three through Five of the CIP (FY2018-
FY20M)
The further out the CIP looks the more unreliable the information becomes.This is due to changes in
administration,financial conditions,legislation,community needs,environmental needs,and other
economic impacts.For that reason,the CIP does not go into deep detail with regard to justification and
funding for the projects listed in the 3-5 year range of the table.
54
5
Z' lid
Valerie Oakes
From: Lustern@aol.com
Sent Friday,July 01, 2016 11:18 AM
To: Valerie Oakes
Subject RE: July 14th Special Meeting
I am song to miss this Special Meeting and if possible I would like to have my voted counted.
I realize this meeting is to set the maximum rate we can for next years budget, and that would
could always go lower.
I would like to vote that we accept the millage rate of the roll back rate of 3.2816, which is
lower than current rate and possibly when we do the budget it again could be lowered
Louis P. Stern
1
I • Town of Highland Beach Bernard Featherman
Vice Mayor:
Commissioners:
3614 SOUTH OCEAN BOULEVARD • HIGHLAND BEACH, FLORIDA 33487
�Wo -a Louis P. ter
Carl Feldman
a 561-278-4548 TbWn Manager:
Palm Beach County, Florida FAX 561-265-3582
U ')'"
aye
at
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www.ci.highland-beach.fl.us