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2023.09.21_TC_Agenda_Special1 TOWN OF HIGHLAND BEACH TOWN COMMISSION SECOND PUBLIC HEARING BUDGET MEETING AGENDA Thursday, September 21, 2023 AT 5:01 PM LIBRARY COMMUNITY ROOM, 3618 S. OCEAN BLVD., HIGHLAND BEACH, FL Town Commission Natasha Moore Mayor David Stern Vice Mayor Evalyn David Commissioner Donald Peters Commissioner Judith M. Goldberg Commissioner Marshall Labadie Town Manager Lanelda Gaskins Town Clerk Glen J. Torcivia Town Attorney 1. CALL TO ORDER 2. ROLL CALL 3. PLEDGE OF ALLEGIANCE 4. ADDITIONS, DELETIONS, AND APPROVAL OF THE AGENDA 5. PRESENTATIONS 6. SECOND READINGS / PUBLIC HEARINGS: A. Resolution No. 2023-022 A Resolution of the Town Commission of the Town of Highland Beach, Florida, adopting a Final Millage Rate of 3.4182 Mils for the Town’s General Operating Funds for the fiscal year beginning October 1, 2023, and ending September 30, 2024; providing that the Final Millage Rate of 3.4182 Mils is 19.3006 p ercent greater than the computed rolled back rate of 2.8652 Mils; providing for severability, conflicts, and an effective date. Page 1 Town Commission Second Public Hearing Budget Meeting Agenda September 21, 2023 2 B. Resolution No. 2023-023 A Resolution of the Town Commission of the Town of Highland Beach, Florida, adopting a Final Budget for the fiscal year beginning October 1, 2023, and ending September 30, 2024; determining and fixing the amounts necessary to carry on the government of the Town for the ensuing year; providing for severability, conflicts, and an effective date. 7. TOWN MANAGER REPORTS 8. COMMISSION MEETINGS October 03, 2023 1:30 PM Town Commission Meeting 9. ADJOURNMENT NOTE: Any person, firm or corporation decides to appeal any decision made by the Town Commission with respect to any matter considered at this meeting, such person will need to ensure that a verbatim record including testimony and evidence upon which the appeal is to be based. (State Law requires the above Notice. Any person desiring a verbatim transcript shall have the responsibility, at his/her own cost, to arrange for the transcript.) The Town neither provides nor prepares such record. In accordance with the Americans with Disabilities Act, persons who need accommodation in order to attend or participate in this meeting should contact Town Hall 561 -278-4548 within a reasonable time prior to this meeting in order to request such assistanc e. Page 2 File Attachments for Item: A. Resolution No. 2023-022 A Resolution of the Town Commission of the Town of Highland Beach, Florida, adopting a Final Millage Rate of 3.4182 Mils for the Town’s General Operating Funds for the fiscal year beginning October 1, 2023, and ending September 30, 2024; providing that the Final Millage Rate of 3.4182 Mils is 19.3006 percent greater than the computed rolled back rate of 2.8652 Mils; providing for severability, conflicts, and an effective date. Page 3 RESOLUTION NO. 2023–022 A RESOLUTION OF THE TOWN COMMISSION OF THE TOWN OF HIGHLAND BEACH, FLORIDA, ADOPTING A FINAL MILLAGE RATE OF 3.4182 MILS FOR THE TOWN’S GENERAL OPERATING FUNDS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023, AND ENDING SEPTEMBER 30, 2024; PROVIDING THAT THE FINAL MILLAGE RATE OF 3.4182 MILS IS 19.3006 PERCENT GREATER THAN THE COMPUTED ROLLED BACK RATE OF 2.8652 MILS; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE. WHEREAS, a final budget has been reviewed and considered by the Town Commission of the Town of Highland Beach, Florida, for the ensuing year, with detailed information, including revenues to be derived from sources other than ad valorem levy, and the Town Manager has made recommendations as to the amount necessary to be appropriated for the ensuing year; NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COMMISSION OF THE TOWN OF HIGHLAND BEACH, FLORIDA: Section 1. That the final millage rate necessary to be levied against ad valorem valuation of property subject to taxation in the Town of Highland Beach, Florida, to produce a sufficient sum which together with departmental and other revenues will be sufficient to pay for appropriations made in the budget for the fiscal year beginning October 1, 2023 and ending September 30, 2024, is hereby set at 3.4182 Mils, plus 0.1693 for voted debt service, for a final millage rate of 3.5875. Section 2. The final millage rate of 3.4182 is 19.3006 percent greater than the computed rolled-back rate of 2.8652. Section 3. If any clause, section, or other parts of this Resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and shall in no way affect the validity of the remaining portions of this Resolution. Section 4. All resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. Section 5. This Resolution shall become effective immediately upon passage. Page 4 Resolution No. 2023-022 2 DONE AND ADOPTED by the Town Commission of the Town of Highland Beach, Florida, this 21st day of September 2023. ATTEST: Natasha Moore, Mayor REVIEWED FOR LEGAL SUFFICIENCY Lanelda Gaskins, MMC Town Clerk Glen Torcivia, Town Attorney Town of Highland Beach VOTES: YES NO Mayor Natasha Moore Vice Mayor David Stern Commissioner Evalyn David Commissioner Donald Peters Commissioner Judith M. Goldberg Page 5 File Attachments for Item: B. Resolution No. 2023-023 A Resolution of the Town Commission of the Town of Highland Beach, Florida, adopting a Final Budget for the fiscal year beginning October 1, 2023, and ending September 30, 2024; determining and fixing the amounts necessary to carry on the government of the Town for the ensuing year; providing for severability, conflicts, and an effective date. Page 6 RESOLUTION NO. 2023-023 A RESOLUTION OF THE TOWN COMMISSION OF THE TOWN OF HIGHLAND BEACH, FLORIDA, ADOPTING A FINAL BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023, AND ENDING SEPTEMBER 30, 2024; DETERMINING AND FIXING THE AMOUNTS NECESSARY TO CARRY ON THE GOVERNMENT OF THE TOWN FOR THE ENSUING YEAR; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE. WHEREAS, a final budget has been prepared by the Town Manager estimating expenditures and revenues of the Town for the ensuing year, with detailed information, including revenues to be derived from sources other than the ad valorem levy, and the Town Manager has made recommendations as to the amount necessary to be appropriated for the ensuing year; and WHEREAS, the Town Commission has met and considered the recommendations, the suggested budget, and the proposed millage necessary to be levied to carry on the government of the Town for the ensuing year. NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COMMISSION OF THE TOWN OF HIGHLAND BEACH, FLORIDA: Section 1. That the final budget of the Town of Highland Beach, for the fiscal year beginning October 1, 2023, and ending September 30, 2024, is hereby adopted and the appropriations set out therein are hereby made to maintain and carry on the government of the Town of Highland Beach, Florida. There is hereby appropriated the sum of $30,796,710 in new revenue, for the payment of operating expenditures for the Town Government pursuant to the terms of the above budget as summarized in Exhibit A. Section 2. All delinquent taxes collected during the ensuing fiscal year as proceeds from levies of operating millages of prior years are hereby specifically appropriated for the use of the General Fund. Section 3. All funds appropriated for the 2022/2023 fiscal year, which are encumbered, but unexpended as of the last day of the fiscal year, shall be deemed re- appropriated for the same purposes for the 2023/2024 fiscal year. Section 4. If any clause, section, or other parts of this Resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered eliminated and shall in no way affect the validity of the remaining portions of this Resolution. Page 7 Resolution No. 2023-023 2 Section 5. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent to such conflict. Section 6. This Resolution shall become effective immediately upon its passage. DONE AND ADOPTED by the Town Commission of the Town of Highland Beach, Florida, this 21st day of September 2023. ATTEST: Natasha Moore, Mayor REVIEWED FOR LEGAL SUFFICIENCY Lanelda Gaskins, MMC Town Clerk Glen Torcivia, Town Attorney Town of Highland Beach VOTES: YES NO Mayor Natasha Moore Vice Mayor David Stern Commissioner Evalyn David Commissioner Donald Peters Commissioner Judith M. Goldberg Page 8 Resolution No. 2023-023 3 Exhibit A Page 9 Resolution No. 2023-023 4 08/31/2023 BUDGET REPORT FOR TOWN OF HIGHLAND BEACH Calculations as of 07/31/2023 GL NUMBER 2021-22 2022-23 2022-23 2023-24 AND ACTIVITY AMENDED ACTIVITY COMM. REVIEW DEPARTMENT DESCRIPTION BUDGET THRU 07/31/23 BUDGET 511.000 TOWN COMMISSION 174,127$ 213,646$ 181,646$ 239,012$ 512.000 TOWN MANAGER 559,693 563,537 457,672 604,680 512.100 TOWN CLERK 381,864 431,999 302,319 369,300 513.000 FINANCE 517,804 624,815 479,058 619,800 514.000 LEGAL COUNSEL 115,098 146,346 77,339 194,165 519.000 PUBLIC WORKS 298,726 398,310 273,980 516,390 519.100 POST OFFICE 124,422 156,972 106,113 156,000 519.300 SHARED SUPPORT SERVICES 472,920 696,251 597,856 765,560 521.000 POLICE DEPARTMENT 2,675,570 3,046,125 2,401,420 3,482,900 522.000 FIRE RESCUE 5,617,956 12,417,077 8,397,480 11,903,074 534.000 SOLID WASTE 449,221 500,535 477,837 1,015,000 571.000 LIBRARY 415,586 459,992 362,195 463,400 581.000 INTERFUND TRANSFERS 1,094,436 1,000,519 833,764 506,753 590.000 RESERVE FOR CONTINGENCY 250,000 APPROPRIATIONS - FUND 001 12,897,423 20,656,124 14,948,679 21,086,034 Fund 103 - DISCRETIONARY SALES TAX FUND 574.000 DISCRETIONARY SALES TAX- IST 335,355 507,834 139,312 586,000 APPROPRIATIONS - FUND 103 335,355 507,834 139,312 586,000 Fund 106 - Building Department Fund 524.000 BUILDING DEPARTMENT 1,320,775 1,874,515 1,300,546 1,918,570 APPROPRIATIONS - FUND 106 1,320,775 1,874,515 1,300,546 1,918,570 Fund 401 - WATER SYSTEM 533.000 WATER SYSTEM OPERATIONS 3,503,678 5,061,214 3,856,158 4,723,106 APPROPRIATIONS - FUND 401 3,503,678 5,061,214 3,856,158 4,723,106 Fund 402 - SEWER SYSTEM 535.000 SEWER SYSTEM OPERATIONS 1,285,459 1,876,603 1,081,342 2,483,000 APPROPRIATIONS - FUND 402 1,285,459 1,876,603 1,081,342 2,483,000 APPROPRIATIONS - ALL FUNDS 19,342,690$ 29,976,290$ 21,326,037$ 30,796,710$ Page 10