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2024.06.27_FAB_Agenda_RegularAGENDA FINANCIAL ADVISORY BOARD REGULAR MEETING Thursday, June 27, 2024 AT 10:00 AM TOWN OF HIGHLAND BEACH, FLORIDA 3614 S. OCEAN BOULEVARD HIGHLAND BEACH, FL 33487 Telephone: (561) 278-4548 Website: www.highlandbeach.us Town Hall Commission Chambers 1. CALL TO ORDER 2. ROLL CALL 3. PLEDGE OF ALLEGIANCE Welcome Board Member Margarita Chappelear 4. APPROVAL OF THE AGENDA 5. PUBLIC COMMENT (limited to three (3) minutes per speaker) 6. APPROVAL OF MINUTES A. March 21, 2024 7. UNFINISHED BUSINESS None. 8. NEW BUSINESS A. Annual Comprehensive Financial Report Fiscal Year Ended September 30, 2023 Presentation B. Proposed Operating Budget Presentation for Fiscal Year 2024-2025 9. BOARD MEMBERS REPORT Page 1 Agenda – Financial Advisory Board Regular Meeting Thursday, June 27, 2024, 10:00 AM Page 2 of 2 10. ANNOUNCEMENTS July 04, 2024 Town Hall closed in observance of Independence Day July 09, 2024 9:30 A.M. Board of Adjustment and Appeals Regular Meeting July 09, 2024 1:00 P.M. Code Enforcement Board Regular Meeting July 16, 2024 1:30 P.M. Town Commission Meeting August 27, 2024 10:00 A.M. Financial Advisory Board Regular Meeting 11. ADJOURNMENT Any person that decides to appeal any decision made by the Board of Adjustment & Appeals 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 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. There may be one or more Town Commissioners attending the meeting. In accordance with the Americans with Disabilities Act (ADA), persons who need accommodation in order to attend or participate in this meeting should contact Town Hall at (561) 278-4548 within a reasonable time prior to this meeting in order to request such assistance. Page 2 File Attachments for Item: A. March 21, 2024 Page 3 TOWN OF HIGHLAND BEACH TOWN FINANCIAL ADVISORY BOARD REGULAR MEETING MINUTES Library Community Room 3614 South Ocean Boulevard Highland Beach, Florida 33487 Date: March 21, 2024 Time: 10:00 AM 1. CALL TO ORDER Vice Chairperson Reame called the meeting to order at 10:00 A.M. 2. ROLL CALL Board Member Harold Siegel Board Member John Verdile Board Member Mark Zarrilli Board Member Edward Kornfeld Board Member Richard Greenwald Vice Chairperson Ronald Reame Finance Director David DiLena Town Clerk Lanelda Gaskins ABSENT: Board Member Mitchell Pakler ADDITIONAL STAFF: Town Manager Marshall Labadie 3. PLEDGE OF ALLEGIANCE The Board led the Pledge of Allegiance to the United States of America. 4. APPROVAL OF THE AGENDA Welcome Board Member Harold Siegal The Board Members welcomed Mr. Harold Siegel to the Financial Advisory Board. MOTION: Greenwald/Zarrilli - Moved to approve the agenda as presented, which passed unanimously 6 to 0. Page 4 Financial Advisory Board Regular Meeting Minutes Date: March 21, 2024 Page 2 of 4 5. PUBLIC COMMENT (limited to three (3) minutes per speaker) 6. APPROVAL OF MINUTES A. October 27, 2022 January 26, 2023 July 27, 2023 December 07, 2023 MOTION: Greenwald moved to approve the October 27, 2022, January 26, 2023, and July 27, 2023 Meeting Minutes, which passed unanimously 6 to 0. 7. UNFINISHED BUSINESS A. Consideration and approval of the 2024 proposed Financial Advisory Board Meeting Schedule. The Board discussed the 2024 proposed Financial Advisory Board meeting schedule, and their availability to attend future board meetings in June and August. They also discussed the option to participate in the meetings through the use of electronic media technology (the Zoom platform). The Board members agreed to eliminate the May 02, 2024, Organizational meeting, and the October 24, 2024 meeting. They kept the June 27, 2024, and the August 27, 2024 meeting dates for future meetings. Town Clerk Gaskins explained that Florida Law requires the physical quorum to be present for all public meetings. Additionally, four (4) board members constitute a physical quorum. The Board discussed members participating in future meetings through the use of electronic media technology in a workshop meeting format when a physical quorum was not available or present. The Town Clerk will speak with the Town Manager about the option for board members to participate in public meetings via the zoom platform. The 2024 Financial Advisory Board meetings are slated for June 27, 2024 and August 27, 2024. MOTION: Kornfeld/Siegel - Moved to approve the 2024 Financial Advisory Board Meeting Schedule as amended, which passed unanimously 6 to 0. Page 5 Financial Advisory Board Regular Meeting Minutes Date: March 21, 2024 Page 3 of 4 B. Nomination Chairperson and Vice Chairperson, term ending March 21, 2025. The Board Members discussed the nomination of Chairperson and Vice Chairperson followed by motions. MOTION: Greenwald/Siegel - Moved to nominate Mr. Ronald Reame as the Chairperson to serve, ending March 21, 2025, which passed unanimously 6 to 0. MOTION: Reame moved to nominate Mr. Richard Greenwald as the Vice Chairperson to serve, ending March 21, 2025 , which passed unanimously 6 to 0. 8. NEW BUSINESS A. October through January 2024 Budget to Actuals Report - David DiLena, Financial Director Finance Director DiLena presented the October 2023 through January 2024 Budget and Actuals followed by a comprehensive discussion of the budget to actuals and actuals by fund. It was suggested that the Finance Director break out the capital and operational expenditures. B. Town Manager Updates None. 9. BOARD MEMBERS REPORT None. 10. ANNOUNCEMENTS March 26, 2024 1:30 P.M. Town Commission Special Meeting / Swearing In Ceremony April 02, 2024 1:30 P.M. Town Commission Meeting April 09, 2024 1:00 P.M. Code Enforcement Board Regular Meeting April 11, 2024 9:30 A.M. Planning Board Regular Meeting Page 6 Financial Advisory Board Regular Meeting Minutes Date: March 21, 2024 Page 4 of 4 11. ADJOURNMENT The meeting was adjourned at 11:13 A.M. APPROVED at the June 27, 2024, Financial Advisory Board Regular Meeting. _________________________________ Ronald Reame, Vice-Chairperson ATTEST: Transcribed by: Lanelda Gaskins June 27, 2024 ____________________________________ _____________________________ Lanelda Gaskins, MMC Date Town Clerk Page 7 File Attachments for Item: A. Annual Comprehensive Financial Report Fiscal Year Ended September 30, 2023 Presentation Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62 Page 63 Page 64 Page 65 Page 66 Page 67 Page 68 Page 69 Page 70 Page 71 Page 72 Page 73 Page 74 Page 75 Page 76 Page 77 Page 78 Page 79 Page 80 Page 81 Page 82 Page 83 Page 84 Page 85 Page 86 Page 87 Page 88 Page 89 Page 90 Page 91 Page 92 Page 93 Page 94 Page 95 Page 96 Page 97 Page 98 Page 99 Page 100 Page 101 Page 102 Page 103 Page 104 Page 105 Page 106 Page 107 Page 108 Page 109 Page 110 Page 111 Page 112 Page 113 Page 114 Page 115 Page 116 Page 117 Page 118 Page 119 Page 120 Page 121 Page 122 Page 123 Page 124 Page 125 Page 126 Page 127 Page 128 Page 129 Page 130 Page 131 Page 132 Page 133 Page 134 Page 135 Page 136 Page 137 Page 138 Page 139 Page 140 Page 141 Page 142 Page 143 Page 144 Page 145 Page 146 Page 147 Page 148 Page 149 Page 150 Page 151 Page 152 Page 153 Page 154 Page 155 Page 156 Page 157 Page 158 Page 159 Page 160 Page 161 Page 162 Page 163 Page 164 File Attachments for Item: B. Proposed Operating Budget Presentation for Fiscal Year 2024-2025 Page 165 Calculations as of 09/30/2024 06/17/2024 04:23 PM User: mlabadie DB: Highland Beach Page: 1/6BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 001 GENERAL FUND Dept 000.000 - NON-DEPARTMENTAL 6,588 BAD DEBT001-000.000-553.000 (6,588)NET OF REVENUES/APPROPRIATIONS - 000.000 - NON-DEPARTM Dept 310.000 - REVENUES 13,236,591 11,803,057 12,190,349 10,835,213 9,619,497 CURRENT AD VALOREM TAXES001-310.000-311.000 7,000 7,000 8,840 3,935 DELINQUENT AD VALOREM TAXES001-310.000-311.100 37,500 23,649 35,000 36,606 32,382 LOCAL OPTIONAL GAS TAX001-310.000-312.000 500,000 366,834 382,313 564,816 510,099 FRANCHISE FEES-FPL001-310.000-313.100 25,000 22,709 31,000 24,517 26,228 FRANCHISE FEES-FPU001-310.000-313.400 265,000 159,371 260,000 262,309 250,071 COMMUNICATIONS SERVICE TAX001-310.000-313.600 190,000 180,666 183,142 269,621 250,746 UTILITY SERVICE TAX-ELECTRIC001-310.000-314.100 1,056 POLICE GRANT REVENUE-STATE001-310.000-334.200 160,000 94,368 130,000 151,697 131,120 STATE REVENUE SHARING PROCEEDS001-310.000-335.120 800 636 1,000 636 636 ALCOHOLIC BEVERAGE LICENSES001-310.000-335.150 475,000 296,896 450,000 443,870 377,329 LOCAL GOVT HALF-CENT SALES TAX001-310.000-335.180 1,600 973 1,500 1,585 1,837 MOTOR FUEL TAX REBATE001-310.000-335.190 4,798 RECYCLING REVENUE SHARING PROG001-310.000-335.195 22,000 21,643 19,230 21,012 19,230 FDOT- STREETLIGHT SUBSIDY001-310.000-335.210 1,500,000 ARPA FEDERAL GRANT FUNDS001-310.000-337.720 12,000 5,110 13,000 11,918 11,835 SHARE COUNTY OCCUPATIONAL LIC.001-310.000-338.000 1,000 1,000 2,500 ZONING FEES, BOARD REVIEW FEES001-310.000-341.900 30,000 27,208 50,000 38,663 57,379 CERTIFICATION,COPIES,LIEN SEARCH001-310.000-341.920 1,100,000 653,636 1,029,000 782,826 564,392 GARBAGE/SOLID WASTE REVENUE001-310.000-343.400 2,000 675 2,000 1,976 2,221 COURT FINES001-310.000-351.000 800 802 500 265 550 MISC POLICE INCOME001-310.000-351.100 2,000 2,082 2,000 1,750 1,806 LIBRARY FINES & FEES001-310.000-352.000 10,000 6,100 10,000 46,850 2,000 VIOLATION OF LOCAL ORDINANCES001-310.000-354.200 300,000 396,813 125,000 336,305 6,065 INTEREST ON INVESTMENTS001-310.000-361.000 5,000 8,000 7,250 617 INVESTMENT EARNINGS- TAX COLL.001-310.000-361.100 1,509 609 INTEREST INCOME-LEASE001-310.000-361.150 12,500 26,000 25,000 25,000 RENT- U.S. POSTAL STATION001-310.000-362.000 56,000 49,183 54,000 52,207 51,449 LEASE-SPRINT PCS001-310.000-362.200 9,011 9,047 14,561 DISPOSITION OF FIXED ASSETS001-310.000-364.000 2,000 2,000 CONTRIBUTIONS PRIVATE SOURCES001-310.000-366.400 1,050,000 700,000 1,050,000 900,004 735,000 ADMINISTRATIVE REIMBUSEMENTS001-310.000-369.100 17,262 448 INSURANCE REIMBURSEMENTS001-310.000-369.300 10,000 23,591 5,000 11,764 2,413 OTHER MISCELLANEOUS REVENUES001-310.000-369.400 114,046 REIMBURSEMENT- DELRAY BEACH001-310.000-369.600 30,000 30,000 EMS TRANSPORT FEES001-310.000-369.700 31,900 LEASE PROCEEDS001-310.000-383.100 4,997,900 4,990,000 52,100 PROCEEDS-SYNOVUS LINE OF CREDIT001-310.000-384.500 1,771,228 APPROPRIATION FROM RESERVE001-310.000-389.900 17,529,291 21,356,469 22,857,262 14,867,318 12,906,799 NET OF REVENUES/APPROPRIATIONS - 310.000 - REVENUES Dept 511.000 - TOWN COMMISSION 63,000 42,000 63,000 62,839 63,000 EXECUTIVE SALARIES AND WAGES001-511.000-511.000 6,000 3,213 5,000 4,807 4,820 FICA TAXES001-511.000-521.000 22,885 15,257 35,000 22,560 20,321 RETIREMENT CONTRIBUTIONS001-511.000-522.000 1,000 2,242 3,300 3,225 220 WORKERS' COMPENSATION001-511.000-524.000 12,000 8,850 12,000 4,200 3,900 PROFESSIONAL FEES001-511.000-531.000 12,000 4,196 12,000 7,795 11,897 TRAVEL AND PER DIEM001-511.000-540.000 15,000 4,935 15,000 13,281 8,888 POSTAGE & FREIGHT001-511.000-541.100 7,185 2,940 6,715 2,825 INSURANCE & BONDS001-511.000-545.000 20,000 10,780 20,000 26,205 12,489 OTH CURR CHG-PRINTING & PUBS001-511.000-549.005 5,000 2,500 5,000 3,464 239 OTH CURR CHG-GIFTS & AWARDS001-511.000-549.008 50,000 24,991 50,000 48,357 40,448 OTH CURR CHG-PROMOTIONS001-511.000-549.010 Page 166 Calculations as of 09/30/2024 06/17/2024 04:23 PM User: mlabadie DB: Highland Beach Page: 2/6BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 001 GENERAL FUND Dept 511.000 - TOWN COMMISSION 1,000 1,718 1,000 640 1,207 OPERATING SUPPLIES001-511.000-552.000 500 75 500 124 233 EXP ACCT. MAYOR001-511.000-552.005 500 500 76 147 EXP ACCT. VICE MAYOR001-511.000-552.010 500 500 124 226 EXP ACCT. COMMISSIONER 1001-511.000-552.015 500 500 124 147 EXP ACCT. COMMISSIONER 2001-511.000-552.020 500 500 76 147 EXP ACCT. COMMISSIONER 3001-511.000-552.025 375 600 UNIFORMS001-511.000-552.100 8,000 5,803 8,122 8,601 5,198 BOOKS,DUES,EDUCATION,SUBSCRIPT001-511.000-554.000 (225,570)(129,500)(239,012)(209,323)(174,127)NET OF REVENUES/APPROPRIATIONS - 511.000 - TOWN COMMIS Dept 512.000 - TOWN MANAGER 319,000 218,214 330,000 304,577 346,336 REGULAR SALARIES & WAGES001-512.000-512.000 8,929 BONUS001-512.000-512.111 6,000 5,231 8,000 8,000 9,693 EDUCATION INCENTIVE PAY001-512.000-515.200 26,000 13,844 28,000 19,817 23,509 FICA TAXES001-512.000-521.000 288 BONUS FICA TAXES001-512.000-521.111 8,000 23,134 13,500 14,394 48,230 RETIREMENT CONTRIBUTIONS001-512.000-522.000 53,000 32,793 48,000 43,615 DEFERRED COMP CONTRIBUTIONS001-512.000-522.100 63,000 44,399 66,330 69,666 67,707 HEALTH INSURANCE/ALLOWANCE001-512.000-523.000 1,000 897 3,500 3,437 200 WORKERS' COMPENSATION001-512.000-524.000 50,000 120,632 108,460 41,816 39,275 PROFESSIONAL FEES001-512.000-531.000 125,000 PROFESSIONAL FEES- GEN LEGAL001-512.000-531.100 25,000 PROFESSIONAL FEES- LITIGATION001-512.000-531.200 35,000 PROFESIONAL FEES- LEGAL OTHER001-512.000-531.300 2,500 4,000 OTHER CONTRACTUAL SERVICES001-512.000-534.000 6,500 3,212 7,000 8,228 6,657 TRAVEL AND PER DIEM001-512.000-540.000 3,000 1,717 3,000 1,014 895 TRAINING & DEVELOPMENT001-512.000-540.100 350 22 350 19 85 POSTAGE & FREIGHT001-512.000-541.100 12,840 5,729 12,000 7,516 1,580 INSURANCE & BONDS001-512.000-545.000 1,500 291 2,500 212 REPAIRS & MAINTENANCE- VEHICLE001-512.000-546.100 2,500 2,500 221 OTH CURR CHG-GIFTS & AWARDS001-512.000-549.008 5,000 2,121 8,000 8,839 5,147 OPERATING SUPPLIES001-512.000-552.000 3,000 2,520 3,000 3,430 175 OPERATING SUPPLIES-GASOLINE001-512.000-552.400 7,500 2,193 7,500 3,156 9,983 BOOKS,DUES,EDUCATION,SUBSCRIPT001-512.000-554.000 (755,690)(476,949)(655,640)(546,953)(559,693)NET OF REVENUES/APPROPRIATIONS - 512.000 - TOWN MANAGE Dept 512.100 - TOWN CLERK 238,000 107,973 188,000 177,979 156,537 REGULAR SALARIES & WAGES001-512.100-512.000 4,456 BONUS001-512.100-512.111 2,000 500 200 OVERTIME001-512.100-514.000 8,000 5,077 8,000 5,385 8,923 EDUCATION INCENTIVE PAY001-512.100-515.200 20,000 8,442 15,700 13,829 12,364 FICA TAXES001-512.100-521.000 337 BONUS FICA TAXES001-512.100-521.111 59,000 31,293 52,000 42,930 37,495 RETIREMENT CONTRIBUTIONS001-512.100-522.000 67,000 36,392 48,000 55,939 44,434 HEALTH INSURANCE/ALLOWANCE001-512.100-523.000 1,000 897 2,000 4,870 163 WORKERS' COMPENSATION001-512.100-524.000 34,500 827 2,700 1,821 38,614 OTHER CONTRACTUAL SERVICES001-512.100-534.000 4,200 2,305 4,200 4,737 4,044 TRAVEL AND PER DIEM001-512.100-540.000 4,000 1,150 4,000 1,830 830 TRAINING & DEVELOPMENT001-512.100-540.100 3,500 526 3,500 1,245 2,074 POSTAGE & FREIGHT001-512.100-541.100 5,350 1,176 5,000 6,841 INSURANCE & BONDS001-512.100-545.000 8,000 8,731 8,888 7,381 7,367 OTH CURR CHG-ADVERTISING001-512.100-549.001 23,000 6,165 23,000 18,902 49,615 OTH CURR CHG-ELECTIONS001-512.100-549.009 2,500 937 2,500 2,026 4,210 OPERATING SUPPLIES001-512.100-552.000 8,000 7,288 8,443 3,928 14,360 BOOKS,DUES,EDUCATION,SUBSCRIPT001-512.100-554.000 1,700 1,870 1,700 2,440 834 MACHINERY AND EQUIPMENT001-512.100-564.000 Page 167 Calculations as of 09/30/2024 06/17/2024 04:23 PM User: mlabadie DB: Highland Beach Page: 3/6BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 001 GENERAL FUND Dept 512.100 - TOWN CLERK (489,750)(221,049)(378,131)(357,076)(381,864)NET OF REVENUES/APPROPRIATIONS - 512.100 - TOWN CLERK Dept 513.000 - FINANCE 350,000 221,098 351,000 334,250 266,921 REGULAR SALARIES & WAGES001-513.000-512.000 6,670 BONUS001-513.000-512.111 10,000 6,539 10,000 6,846 4,769 EDUCATION INCENTIVE PAY001-513.000-515.200 29,000 16,979 29,000 26,020 20,448 FICA TAXES001-513.000-521.000 509 BONUS FICA TAXES001-513.000-521.111 80,000 54,236 85,000 73,291 48,385 RETIREMENT CONTRIBUTIONS001-513.000-522.000 53,000 37,502 46,000 42,940 35,980 HEALTH INSURANCE/ALLOWANCE001-513.000-523.000 1,000 1,345 3,800 5,157 226 WORKERS' COMPENSATION001-513.000-524.000 50,000 33,460 40,000 38,200 29,560 ACCOUNTING AND AUDITING001-513.000-532.000 20,000 11,738 20,000 11,722 80,056 OTHER CONTRACTUAL SERVICES001-513.000-534.000 10,000 50 10,000 5,696 1,257 TRAVEL AND PER DIEM001-513.000-540.000 5,000 1,504 5,000 3,127 2,299 TRAINING & DEVELOPMENT001-513.000-540.100 8,000 3,410 4,000 4,277 4,220 POSTAGE & FREIGHT001-513.000-541.100 3,000 953 RENTALS AND LEASES001-513.000-544.000 5,350 2,352 5,000 8,195 983 INSURANCE & BONDS001-513.000-545.000 4,000 257 6,000 4,117 8,519 OPERATING SUPPLIES001-513.000-552.000 2,500 255 2,000 1,218 1,775 BOOKS,DUES,EDUCATION,SUBSCRIPT001-513.000-554.000 4,043 MACHINERY AND EQUIPMENT001-513.000-564.000 5,330 SOFTWARE001-513.000-566.100 2,100 2,047 1,996 PRINCIPAL - COPIER LEASE001-513.000-571.150 50 33 84 INTEREST - COPIER LEASE001-513.000-572.150 (630,000)(390,725)(619,800)(574,315)(517,804)NET OF REVENUES/APPROPRIATIONS - 513.000 - FINANCE Dept 514.000 - LEGAL COUNSEL 41,505 144,165 93,903 115,028 PROFESSIONAL FEES- GEN LEGAL001-514.000-531.100 16,333 50,000 70 70 PROFESIONAL FEES- LEGAL OTHER001-514.000-531.300 (57,838)(194,165)(93,973)(115,098)NET OF REVENUES/APPROPRIATIONS - 514.000 - LEGAL COUNS Dept 519.000 - PUBLIC WORKS 46,000 28,438 47,000 87,096 44,668 REGULAR SALARIES & WAGES001-519.000-512.000 1,571 BONUS001-519.000-512.111 4,000 110 11,000 4,927 1,530 OVERTIME001-519.000-514.000 2,250 1,038 SHIFT DIFFERENTIAL PAY001-519.000-515.100 4,000 2,158 8,000 7,032 3,337 FICA TAXES001-519.000-521.000 119 BONUS FICA TAXES001-519.000-521.111 7,000 4,156 13,000 11,155 4,850 RETIREMENT CONTRIBUTIONS001-519.000-522.000 32,000 23,854 39,000 40,736 25,909 HEALTH INSURANCE/ALLOWANCE001-519.000-523.000 5,000 897 4,000 3,437 167 WORKERS' COMPENSATION001-519.000-524.000 50,000 7,335 56,425 17,421 PROFESSIONAL FEES001-519.000-531.000 180,000 108,944 182,704 79,919 118,131 OTHER CONTRACTUAL SERVICES001-519.000-534.000 2,000 222 1,500 829 627 TRAVEL AND PER DIEM001-519.000-540.000 2,000 1,000 202 575 TRAINING & DEVELOPMENT001-519.000-540.100 3,210 1,764 3,000 9,326 INSURANCE & BONDS001-519.000-545.000 110,000 74,717 85,445 61,570 56,886 REPAIRS & MAINTENANCE- GENERAL001-519.000-546.000 8,000 4,740 5,000 2,345 4,787 REPAIRS & MAINTENANCE- VEHICLE001-519.000-546.100 300 125 300 OTH CURR CHG-LICENSE & PERMITS001-519.000-549.003 50,000 22,979 30,000 23,147 18,710 OPERATING SUPPLIES001-519.000-552.000 1,000 177 1,000 1,391 396 OPERATING SUPPLIES- SAFETY001-519.000-552.250 3,000 1,652 1,500 1,804 732 OPERATING SUPPLIES-GASOLINE001-519.000-552.400 1,000,000 2,117 IMPROVEMENTS OTHER THAN BLDG.001-519.000-563.000 2,941 30,000 MACHINERY AND EQUIPMENT001-519.000-564.000 (1,507,510)(285,209)(522,124)(339,761)(298,726)NET OF REVENUES/APPROPRIATIONS - 519.000 - PUBLIC WORK Page 168 Calculations as of 09/30/2024 06/17/2024 04:23 PM User: mlabadie DB: Highland Beach Page: 4/6BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 001 GENERAL FUND Dept 519.100 - POST OFFICE 61,560 94,000 76,728 74,967 REGULAR SALARIES & WAGES001-519.100-512.000 2,670 BONUS001-519.100-512.111 1,308 2,000 2,000 2,000 EDUCATION INCENTIVE PAY001-519.100-515.200 4,726 7,700 5,719 5,739 FICA TAXES001-519.100-521.000 198 BONUS FICA TAXES001-519.100-521.111 7,908 13,800 9,536 8,275 RETIREMENT CONTRIBUTIONS001-519.100-522.000 16,051 23,000 19,688 16,293 HEALTH INSURANCE/ALLOWANCE001-519.100-523.000 448 4,000 2,435 157 WORKERS' COMPENSATION001-519.100-524.000 1,239 3,000 2,478 306 RENTALS AND LEASES001-519.100-544.000 1,176 5,000 3,393 300 INSURANCE & BONDS001-519.100-545.000 74 3,000 1,402 2,807 OPERATING SUPPLIES001-519.100-552.000 500 282 310 UNIFORMS001-519.100-552.100 10,790 MACHINERY AND EQUIPMENT001-519.100-564.000 1,425 2,251 2,197 PRINCIPAL - COPIER LEASE001-519.100-571.150 227 281 INTEREST - COPIER LEASE001-519.100-572.150 (95,915)(156,000)(129,007)(124,422)NET OF REVENUES/APPROPRIATIONS - 519.100 - POST OFFICE Dept 519.300 - SHARED SUPPORT SERVICES 77,000 85,667 138,000 164,582 REGULAR SALARIES & WAGES001-519.300-512.000 3,472 BONUS001-519.300-512.111 4,000 3,692 8,000 5,077 EDUCATION INCENTIVE PAY001-519.300-515.200 7,000 6,784 15,000 12,930 FICA TAXES001-519.300-521.000 265 BONUS FICA TAXES001-519.300-521.111 11,000 15,824 49,000 31,600 RETIREMENT CONTRIBUTIONS001-519.300-522.000 12,000 14,192 29,000 28,628 HEALTH INSURANCE/ALLOWANCE001-519.300-523.000 1,000 897 3,000 3,437 WORKERS' COMPENSATION001-519.300-524.000 165,000 126,625 165,079 102,034 106,339 OTHER CONTRACTUAL SERVICES001-519.300-534.000 76,928 121,200 160,695 126,926 COMMUNICATIONS001-519.300-541.000 78,100 38,399 71,000 66,376 72,596 UTILITY SERVICES001-519.300-543.000 7,000 5,337 858 2,373 RENTALS AND LEASES001-519.300-544.000 3,210 16,506 3,000 17,947 97,002 INSURANCE & BONDS001-519.300-545.000 25,000 13,965 26,092 14,801 17,487 OTHER CURRENT CHARGES-GENERAL001-519.300-549.000 10,000 7,636 OTH CURR CHG-TAXES & ASSESSMNT001-519.300-549.006 30,000 25,760 25,000 31,456 25,539 OPERATING SUPPLIES001-519.300-552.000 10,976 MACHINERY AND EQUIPMENT001-519.300-564.000 125,000 60,856 89,043 63,158 2,010 SOFTWARE001-519.300-566.100 3,900 218 3,873 3,786 PRINCIPAL - COPIER LEASE001-519.300-571.150 150 163 250 INTEREST - COPIER LEASE001-519.300-572.150 (549,360)(491,650)(752,414)(711,352)(472,920)NET OF REVENUES/APPROPRIATIONS - 519.300 - SHARED SUPP Dept 521.000 - POLICE DEPARTMENT 1,567,000 1,050,815 1,855,300 1,571,678 1,336,938 REGULAR SALARIES & WAGES001-521.000-512.000 40,844 BONUS001-521.000-512.111 88,000 16,790 30,000 27,998 36,917 OVERTIME001-521.000-514.000 106,000 10,960 21,000 15,280 14,080 SPECIAL PAY001-521.000-515.000 562,000 118,621 70,000 56,998 41,600 SHIFT DIFFERENTIAL PAY001-521.000-515.100 36,000 20,078 31,700 25,078 24,980 EDUCATION INCENTIVE PAY001-521.000-515.200 189,000 90,340 159,400 126,659 108,082 FICA TAXES001-521.000-521.000 2,837 BONUS FICA TAXES001-521.000-521.111 743,152 387,409 570,000 460,862 358,445 RETIREMENT CONTRIBUTIONS001-521.000-522.000 510,000 281,343 321,000 326,675 265,829 HEALTH INSURANCE/ALLOWANCE001-521.000-523.000 75,000 7,623 25,000 28,861 7,075 WORKERS' COMPENSATION001-521.000-524.000 10,000 1,000 9,000 9,426 4,103 PROFESSIONAL FEES001-521.000-531.000 12,000 2,252 10,500 89,385 84,217 OTHER CONTRACTUAL SERVICES001-521.000-534.000 10,000 4,162 9,000 10,650 5,607 TRAVEL AND PER DIEM001-521.000-540.000 30,000 6,293 15,000 9,008 7,898 TRAINING & DEVELOPMENT001-521.000-540.100 Page 169 Calculations as of 09/30/2024 06/17/2024 04:23 PM User: mlabadie DB: Highland Beach Page: 5/6BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 001 GENERAL FUND Dept 521.000 - POLICE DEPARTMENT 82,000 77,450 82,000 35,729 COMMUNICATIONS001-521.000-541.000 500 271 500 236 178 POSTAGE & FREIGHT001-521.000-541.100 16,500 334 15,000 10,268 28,175 UTILITY SERVICES001-521.000-543.000 70,085 31,731 65,500 67,752 799 INSURANCE & BONDS001-521.000-545.000 2,000 850 1,500 768 REPAIRS & MAINTENANCE- GENERAL001-521.000-546.000 35,000 11,215 28,000 30,617 27,516 REPAIRS & MAINTENANCE- VEHICLE001-521.000-546.100 30,000 9,742 27,600 16,143 MARINE MAINTENANCE001-521.000-546.150 2,500 1,500 788 OTH CURR CHG-ANNUAL PHYSICALS001-521.000-549.013 20,000 10,749 18,000 15,415 35,456 OPERATING SUPPLIES001-521.000-552.000 24,000 7,034 22,000 21,159 15,372 UNIFORMS001-521.000-552.100 27,000 12,402 25,000 26,982 29,831 OPERATING SUPPLIES-GASOLINE001-521.000-552.400 15,000 8,038 12,054 14,589 5,339 MARINE GASOLINE001-521.000-552.450 6,000 2,032 6,000 4,128 4,785 BOOKS,DUES,EDUCATION,SUBSCRIPT001-521.000-554.000 80,000 13,033 54,000 193,751 MACHINERY AND EQUIPMENT001-521.000-564.000 1,000 1,501 2,047 1,996 PRINCIPAL - COPIER LEASE001-521.000-571.150 25 33 84 INTEREST - COPIER LEASE001-521.000-572.150 (4,349,762)(2,184,068)(3,485,554)(3,012,376)(2,675,570)NET OF REVENUES/APPROPRIATIONS - 521.000 - POLICE DEPA Dept 522.000 - FIRE RESCUE 2,681,000 723,779 1,538,000 273,650 11,619 REGULAR SALARIES & WAGES001-522.000-512.000 785 BONUS001-522.000-512.111 100,000 4,509 112,000 OVERTIME001-522.000-514.000 280,000 140,000 SPECIAL PAY001-522.000-515.000 95,000 3,846 4,000 462 EDUCATION INCENTIVE PAY001-522.000-515.200 4,200 UNIFORMS ALLOWANCE001-522.000-515.300 253,000 55,178 144,000 20,374 879 FICA TAXES001-522.000-521.000 58 BONUS FICA TAXES001-522.000-521.111 1,006,000 233,928 550,000 75,714 2,027 RETIREMENT CONTRIBUTIONS001-522.000-522.000 702,000 181,649 380,000 57,924 HEALTH INSURANCE/ALLOWANCE001-522.000-523.000 144,000 1,794 19,000 1,657 WORKERS' COMPENSATION001-522.000-524.000 140,000 123,914 138,728 400,863 396,721 PROFESSIONAL FEES001-522.000-531.000 3,221,613 3,276,000 5,353,067 5,149,096 OTHER CONTRACTUAL SERVICES001-522.000-534.000 8,000 2,450 8,000 2,460 TRAVEL AND PER DIEM001-522.000-540.000 25,000 29,043 17,500 10,742 TRAINING & DEVELOPMENT001-522.000-540.100 5,000 3,000 COMMUNICATIONS001-522.000-541.000 500 26 500 9 POSTAGE & FREIGHT001-522.000-541.100 44,400 716 4,000 1,311 1,864 UTILITY SERVICES001-522.000-543.000 100,700 551 10,000 2,734 INSURANCE & BONDS001-522.000-545.000 5,000 20,570 5,000 3,271 2,912 REPAIRS & MAINTENANCE- GENERAL001-522.000-546.000 25,000 44,165 10,000 344 REPAIRS & MAINTENANCE- VEHICLE001-522.000-546.100 5,000 8,353 5,000 65 OTHER CURRENT CHARGES-GENERAL001-522.000-549.000 50,000 48,435 42,000 OTH CURR CHG-ANNUAL PHYSICALS001-522.000-549.013 35,000 48,142 25,000 15,593 214 OPERATING SUPPLIES001-522.000-552.000 35,000 31,572 26,400 6,227 UNIFORMS001-522.000-552.100 496 UNIFORMS ALLOWANCE001-522.000-552.150 40,000 3,140 3,500 1,284 OPERATING SUPPLIES-GASOLINE001-522.000-552.400 2,500 1,392 1,600 4,677 BOOKS,DUES,EDUCATION,SUBSCRIPT001-522.000-554.000 4,403,327 4,913,072 2,780,841 BUILDINGS001-522.000-562.000 291,428 392,748 98,269 FIRE (CIP)- DIRECT ORDERS001-522.000-562.100 953,583 1,166,558 1,219,472 MACHINERY AND EQUIPMENT001-522.000-564.000 2,500 1,500 1,500 19,950 SOFTWARE001-522.000-566.100 52,100 PRINCIPAL-SYNOVUS LOAN (FIRE DEPT001-522.000-574.100 14 524 INTEREST-SYNOVUS LOAN (FIRE DEPT)001-522.000-575.100 (5,784,600)(10,438,603)(12,941,306)(10,352,313)(5,617,956)NET OF REVENUES/APPROPRIATIONS - 522.000 - FIRE RESCUE Dept 534.000 - SOLID WASTE Page 170 Calculations as of 09/30/2024 06/17/2024 04:23 PM User: mlabadie DB: Highland Beach Page: 6/6BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 001 GENERAL FUND Dept 534.000 - SOLID WASTE 1,075,350 634,282 1,005,000 627,388 449,221 OTHER CONTRACTUAL SERVICES001-534.000-534.000 10,000 7,978 OPERATING SUPPLIES001-534.000-552.000 (1,075,350)(634,282)(1,015,000)(635,366)(449,221)NET OF REVENUES/APPROPRIATIONS - 534.000 - SOLID WASTE Dept 571.000 - LIBRARY 250,000 150,140 239,000 229,742 220,008 REGULAR SALARIES & WAGES001-571.000-512.000 6,750 BONUS001-571.000-512.111 8,000 5,231 8,000 8,000 8,000 EDUCATION INCENTIVE PAY001-571.000-515.200 21,000 11,796 20,000 17,717 16,931 FICA TAXES001-571.000-521.000 508 BONUS FICA TAXES001-571.000-521.111 59,000 36,465 56,100 48,978 42,266 RETIREMENT CONTRIBUTIONS001-571.000-522.000 59,000 35,884 53,000 48,280 44,024 HEALTH INSURANCE/ALLOWANCE001-571.000-523.000 1,000 1,345 5,500 6,588 314 WORKERS' COMPENSATION001-571.000-524.000 1,000 110 1,000 450 485 PROFESSIONAL FEES001-571.000-531.000 3,000 495 2,500 1,825 1,065 TRAVEL AND PER DIEM001-571.000-540.000 800 299 800 520 250 TRAINING & DEVELOPMENT001-571.000-540.100 100 12 200 77 29 POSTAGE & FREIGHT001-571.000-541.100 4,400 1,164 4,000 3,663 7,129 UTILITY SERVICES001-571.000-543.000 116 RENTALS AND LEASES001-571.000-544.000 7,490 1,764 7,000 11,193 INSURANCE & BONDS001-571.000-545.000 10,000 5,933 10,000 7,757 11,091 OPERATING SUPPLIES001-571.000-552.000 300 300 250 235 UNIFORMS001-571.000-552.100 500 88 1,000 540 482 OPERATING EXP-CHILDRENS PROG001-571.000-552.900 55,000 31,002 55,000 47,345 45,825 BOOKS,DUES,EDUCATION,SUBSCRIPT001-571.000-554.000 5,000 2,329 16,283 MACHINERY AND EQUIPMENT001-571.000-564.000 1,036 571 1,036 1,011 PRINCIPAL - COPIER LEASE001-571.000-571.150 25 18 42 INTEREST - COPIER LEASE001-571.000-572.150 (486,651)(284,628)(463,400)(441,237)(415,586)NET OF REVENUES/APPROPRIATIONS - 571.000 - LIBRARY Dept 581.000 - INTERFUND TRANSFERS 301,169 451,753 945,519 1,039,440 TRANSFER TO WATER FD-DEBT SERV001-581.000-581.300 55,000 36,664 55,000 54,997 54,996 TRFR TO BUILDING FUND 106001-581.000-581.800 (55,000)(337,833)(506,753)(1,000,516)(1,094,436)NET OF REVENUES/APPROPRIATIONS - 581.000 - INTERFUND T Dept 582.000 - DEBT SERVICE 536,291 302,882 519,227 PRINCIPAL-SYNOVUS LOAN (FIRE DEPT001-582.000-574.100 141,669 92,595 158,735 INTEREST-SYNOVUS LOAN (FIRE DEPT)001-582.000-575.100 (677,960)(395,477)(677,962)NET OF REVENUES/APPROPRIATIONS - 582.000 - DEBT SERVIC Dept 590.000 - RESERVE FOR CONTINGENCY 300,000 RESERVE FOR CONTINGENCY001-590.000-599.000 642,088 250,000 APPROPRIATION TO RESERVE001-590.000-599.200 (942,088)(250,000)NET OF REVENUES/APPROPRIATIONS - 590.000 - RESERVE FOR 11,986,892 11,986,892 7,054,150 7,054,151 10,596,955 ENDING FUND BALANCE 30 FUND BALANCE ADJUSTMENTS 11,986,892 7,054,149 7,054,149 10,596,959 10,587,579 BEGINNING FUND BALANCE 17,529,291 16,423,726 22,857,261 18,410,156 12,897,423 APPROPRIATIONS - FUND 001 17,529,291 21,356,469 22,857,262 14,867,318 12,906,799 ESTIMATED REVENUES - FUND 001 4,932,743 1 (3,542,838)9,376 NET OF REVENUES/APPROPRIATIONS - FUND 001 Page 171 Calculations as of 09/30/2024 06/17/2024 04:22 PM User: mlabadie DB: Highland Beach Page: 1/2BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 106 Building Department Fund Dept 310.000 - REVENUES 1,100,000 905,258 1,200,000 1,716,239 1,527,605 BUILDING PERMITS106-310.000-322.000 40,000 33,300 60,000 72,800 65,530 ADDITIONAL PERMIT FEES106-310.000-322.100 (110,000)(88,378)(140,000)(164,590)(93,000)PERMIT DISCOUNT106-310.000-322.200 (461)(3,000)(1,238)PRIVATE PROVIDER DISCOUNT106-310.000-322.210 (1,000)PRIVATE PROVIDER DISCOUNT-GS106-310.000-322.230 695,900 714,885 608,570 623,775 51,775 BUIDLING PERMITS-GS106-310.000-322.300 7,000 7,800 2,000 4,150 ADDITIONAL PERMIT FEES-GS106-310.000-322.400 30,000 30,500 30,000 40,450 25,500 ZONING FEES, BOARD REVIEW FEES106-310.000-341.900 2,200 2,172 1,800 2,265 9,023 DCA-PERMIT SURCH COMMISSION106-310.000-341.940 120 120 78 DCA-PERMIT SURCH COMMISSION-GS106-310.000-341.950 2,850 2,381 2,700 3,419 3,717 BCAIB-PERMIT SURCH COMMISSION106-310.000-342.500 180 180 116 BCAIB-PERMIT SURCH COMMISSION-GS106-310.000-342.501 20,000 24,449 20,000 37,630 74,850 PENALTIES106-310.000-342.510 40,000 37,025 40,000 55,500 7,400 RE-INSPECTION FEES106-310.000-342.520 1,000 338 1,000 3,150 PENALTIES-GS106-310.000-342.530 7,000 6,000 1,200 5,100 RE-INSPECTION FEES-GS106-310.000-342.540 70,000 73,190 40,000 73,065 1,046 INTEREST ON INVESTMENTS106-310.000-361.000 55,000 36,664 55,000 54,997 54,996 TRANSFER FROM GENERAL FUND106-310.000-381.100 4,043 LEASE PROCEEDS106-310.000-383.100 400,000 APPROPRIATION FROM RESERVE106-310.000-389.900 2,361,250 1,785,123 1,918,570 2,526,906 1,732,485 NET OF REVENUES/APPROPRIATIONS - 310.000 - REVENUES Dept 524.000 - BUILDING DEPARTMENT 599,000 333,592 476,000 430,723 455,900 REGULAR SALARIES & WAGES106-524.000-512.000 12,248 BONUS106-524.000-512.111 7,500 2,713 3,600 3,197 270 OVERTIME106-524.000-514.000 12,000 5,846 8,000 4,000 7,231 EDUCATION INCENTIVE PAY106-524.000-515.200 50,000 26,040 39,000 33,395 34,860 FICA TAXES106-524.000-521.000 934 BONUS FICA TAXES106-524.000-521.111 115,000 66,769 95,000 79,242 72,722 RETIREMENT CONTRIBUTIONS106-524.000-522.000 107,000 68,609 77,000 88,031 91,286 HEALTH INSURANCE/ALLOWANCE106-524.000-523.000 1,000 2,690 8,000 9,361 2,207 WORKERS' COMPENSATION106-524.000-524.000 20,000 5,025 32,500 12,480 PROFESSIONAL FEES106-524.000-531.000 60,000 29,388 64,400 57,263 344,735 OTHER CONTRACTUAL SERVICES106-524.000-534.000 262,950 167,435 315,000 310,460 SUB-CONTRACTED INSPECTIONS106-524.000-535.000 120,000 57,969 135,000 129,193 SUB-CONTRACTED INSPECTIONS-GS106-524.000-535.100 6,800 2,385 8,000 5,890 1,922 TRAVEL AND PER DIEM106-524.000-540.000 4,800 1,148 4,800 1,727 3,633 TRAINING & DEVELOPMENT106-524.000-540.100 2,200 675 1,620 900 1,358 COMMUNICATIONS106-524.000-541.000 4,800 2,528 4,800 3,420 754 POSTAGE & FREIGHT106-524.000-541.100 2,200 1,064 2,000 1,568 3,641 UTILITY SERVICES106-524.000-543.000 2,800 2,800 (124)RENTALS AND LEASES106-524.000-544.000 37,450 16,915 35,000 10,275 26,569 INSURANCE & BONDS106-524.000-545.000 3,000 4,000 REPAIRS & MAINTENANCE- GENERAL106-524.000-546.000 6,000 3,986 5,500 3,947 2,823 REPAIRS & MAINTENANCE- VEHICLE106-524.000-546.100 500,000 333,333 500,000 350,004 185,000 ADMINISTATIVE CHARGES106-524.000-549.100 12,000 4,478 12,600 11,808 7,485 OPERATING SUPPLIES106-524.000-552.000 4,000 842 4,000 1,788 951 OPERATING SUPPLIES-GASOLINE106-524.000-552.400 5,000 3,996 4,200 5,976 2,791 BOOKS,DUES,EDUCATION,SUBSCRIPT106-524.000-554.000 400,000 2,101 10,000 7,296 6,975 BUILDINGS106-524.000-562.000 10,000 57,404 60,000 40,115 63,981 MACHINERY AND EQUIPMENT106-524.000-564.000 2,600 140 2,600 1,725 SOFTWARE106-524.000-566.100 3,000 1,039 3,000 2,047 1,996 PRINCIPAL - COPIER LEASE106-524.000-571.150 150 150 33 84 INTEREST - COPIER LEASE106-524.000-572.150 (2,361,250)(1,198,110)(1,918,570)(1,617,321)(1,320,775)NET OF REVENUES/APPROPRIATIONS - 524.000 - BUILDING DE Page 172 Calculations as of 09/30/2024 06/17/2024 04:22 PM User: mlabadie DB: Highland Beach Page: 2/2BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 106 Building Department Fund 3,479,637 3,479,637 2,892,624 2,892,623 1,983,037 ENDING FUND BALANCE 3,479,637 2,892,624 2,892,624 1,983,038 1,571,327 BEGINNING FUND BALANCE 2,361,250 1,198,110 1,918,570 1,617,321 1,320,775 APPROPRIATIONS - FUND 106 2,361,250 1,785,123 1,918,570 2,526,906 1,732,485 ESTIMATED REVENUES - FUND 106 587,013 909,585 411,710 NET OF REVENUES/APPROPRIATIONS - FUND 106 Page 173 Calculations as of 09/30/2024 06/17/2024 04:20 PM User: mlabadie DB: Highland Beach Page: 1/3BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 401 WATER SYSTEM Dept 533.000 - WATER SYSTEM OPERATIONS 2,964,747 1,883,982 2,747,000 2,470,332 2,321,941 WATER UTILITY REVENUE401-533.000-343.300 30,720 30,720 30,720 28,800 30,720 FIRE HYDRANT- MAINTENANCE FEE401-533.000-343.310 643,402 420,050 597,000 528,872 481,718 IRRIGATION UTILITY REVENUE401-533.000-343.350 125,000 91,292 140,000 137,456 2,330 INTEREST ON INVESTMENTS401-533.000-361.000 2,023 5,186 DISPOSITION OF FIXED ASSETS401-533.000-364.000 220,000 146,667 220,000 220,000 220,000 ADMINISTRATIVE REIMBUSEMENTS401-533.000-369.100 596 OTHER MISCELLANEOUS REVENUES401-533.000-369.400 301,169 451,753 945,519 1,039,440 TRANSFER FROM GENERAL FUND401-533.000-381.100 923,870 812,927 812,927 APPROPRIATION FROM RESERVE401-533.000-389.900 517,000 447,637 760,000 711,237 627,522 REGULAR SALARIES & WAGES401-533.000-512.000 18,938 BONUS401-533.000-512.111 18,000 12,382 15,000 15,220 41,827 OVERTIME401-533.000-514.000 325,000 56,862 30,000 27,930 12,849 SHIFT DIFFERENTIAL PAY401-533.000-515.100 8,000 2,769 6,000 5,308 6,000 EDUCATION INCENTIVE PAY401-533.000-515.200 70,000 39,139 65,000 56,847 51,450 FICA TAXES401-533.000-521.000 1,425 BONUS FICA TAXES401-533.000-521.111 129,000 78,332 120,000 103,544 92,991 RETIREMENT CONTRIBUTIONS401-533.000-522.000 3,788 (17,492)PENSION EXPENSE401-533.000-522.001 (7,425)1,512 OPEB EXPENSE401-533.000-522.300 251,000 164,843 172,000 180,515 146,114 HEALTH INSURANCE/ALLOWANCE401-533.000-523.000 46,000 4,484 12,000 14,328 4,790 WORKERS' COMPENSATION401-533.000-524.000 74,576 (12,066)COMPENSATED ABSENCES401-533.000-526.000 75,000 10,668 70,000 7,610 54,671 PROFESSIONAL FEES401-533.000-531.000 48,150 17,639 45,000 44,081 25,681 OTHER CONTRACTUAL SERVICES401-533.000-534.000 5,350 1,769 5,000 2,498 1,863 TRAVEL AND PER DIEM401-533.000-540.000 6,000 1,140 5,671 2,249 2,200 TRAINING & DEVELOPMENT401-533.000-540.100 225 3,510 COMMUNICATIONS401-533.000-541.000 1,000 10 1,100 49 96 POSTAGE & FREIGHT401-533.000-541.100 357,500 209,969 325,000 311,906 287,327 UTILITY SERVICES401-533.000-543.000 236,470 100,900 221,000 132,507 148,386 INSURANCE & BONDS401-533.000-545.000 250,000 148,772 229,457 120,942 87,853 REPAIRS & MAINTENANCE- GENERAL401-533.000-546.000 5,000 2,576 5,000 744 1,298 REPAIRS & MAINTENANCE- VEHICLE401-533.000-546.100 150,000 103,206 122,349 71,911 66,546 RENEWALS & REPLACEMENTS401-533.000-546.200 6,500 4,275 6,500 5,220 4,325 OTH CURR CHG-LICENSE & PERMITS401-533.000-549.003 550,000 366,667 550,000 550,000 550,000 ADMINISTATIVE CHARGES401-533.000-549.100 100,000 44,442 81,463 322,238 234,478 OPERATING SUPPLIES401-533.000-552.000 5,000 1,245 6,600 6,142 5,466 UNIFORMS401-533.000-552.100 4,000 1,850 3,500 637 1,498 OPERATING SUPPLIES- SAFETY401-533.000-552.250 325,000 163,376 289,000 OPERATING SUPPLIES - CHEMICALS401-533.000-552.260 20,000 7,106 17,750 11,946 2,835 OPERATING SUPPLIES-GASOLINE401-533.000-552.400 20,451 54,000 BAD DEBT401-533.000-553.000 3,000 2,640 3,000 2,474 1,526 BOOKS,DUES,EDUCATION,SUBSCRIPT401-533.000-554.000 862,294 808,635 DEPRECIATION401-533.000-559.000 42,159 30,000 BUILDINGS401-533.000-562.000 360,000 27,994 215,000 IMPROVEMENTS OTHER THAN BLDG.401-533.000-563.000 200,000 281,837 381,025 MACHINERY AND EQUIPMENT401-533.000-564.000 181,994 363,989 PRINCIPAL-DWSRF502901 RO401-533.000-571.500 259,388 187,261 250,695 PRINCIPAL-R.O. EXPANSION401-533.000-571.800 44,915 29,177 43,766 PRINCIPAL-DWSRF500201 A1A401-533.000-571.830 168,822 109,440 164,160 PRINCIPAL-DWSRF500200 ARRA401-533.000-571.850 225,442 148,537 222,806 SRF LOAN PRINCIPAL- WIIP 2017401-533.000-571.900 2,612 5,224 24,994 45,499 INTEREST- DWSRF502901 RO401-533.000-572.200 37,461 35,399 46,155 54,046 62,121 INTEREST-R.O. EXPANSION401-533.000-572.800 7,221 5,580 8,371 9,444 10,590 INTEREST-DWSRF500201 A1A401-533.000-572.830 29,489 22,767 35,152 38,497 42,767 INTEREST-DWSRF500200 ARRA401-533.000-572.850 38,031 27,112 40,667 42,516 45,010 SRF LOAN INTERST- WIIP 2017401-533.000-572.900 Page 174 Calculations as of 09/30/2024 06/17/2024 04:20 PM User: mlabadie DB: Highland Beach Page: 2/3BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 401 WATER SYSTEM Dept 533.000 - WATER SYSTEM OPERATIONS 25,000 25,000 RESERVE FOR CONTINGENCY401-533.000-599.000 592,859 484,313 592,471 NET OF REVENUES/APPROPRIATIONS - 533.000 - WATER SYSTE 9,509,957 9,509,957 8,917,098 9,730,023 9,241,658 ENDING FUND BALANCE (812,927)(812,927)4,052 (287,240)FUND BALANCE ADJUSTMENTS 9,509,957 9,730,025 9,730,025 9,241,658 8,936,427 BEGINNING FUND BALANCE 4,907,739 3,096,567 4,999,400 3,851,852 3,503,678 APPROPRIATIONS - FUND 401 4,907,739 3,689,426 4,999,400 4,336,165 4,096,149 ESTIMATED REVENUES - FUND 401 592,859 484,313 592,471 NET OF REVENUES/APPROPRIATIONS - FUND 401 Page 175 Calculations as of 09/30/2024 06/17/2024 04:20 PM User: mlabadie DB: Highland Beach Page: 3/3BUDGET REPORT FOR TOWN OF HIGHLAND BEACH 2024-25 DEPARTMENT REQUESTE BUDGET 2023-24 ACTIVITY THRU 09/30/24 2023-24 AMENDED BUDGET 2022-23 ACTIVITY 2021-22 ACTIVITY DESCRIPTIONGL NUMBER Fund: 402 SEWER SYSTEM Dept 535.000 - SEWER SYSTEM OPERATIONS 140,921 250,000 ARPA FEDERAL GRANT FUNDS402-535.000-337.720 270,000 GRANTS402-535.000-337.750 1,924,569 1,229,708 1,775,000 1,635,285 1,370,646 SEWER UTILITIES REVENUE402-535.000-343.500 110,000 71,068 120,000 101,985 1,494 INTEREST ON INVESTMENTS402-535.000-361.000 351,505 APPROPRIATION FROM RESERVE402-535.000-389.900 120,000 14,452 150,000 55,625 26,203 PROFESSIONAL FEES402-535.000-531.000 30,000 13,649 32,130 17,848 17,562 OTHER CONTRACTUAL SERVICES402-535.000-534.000 49,500 26,069 45,000 40,959 38,345 UTILITY SERVICES402-535.000-543.000 1,072,500 604,619 975,000 867,773 898,425 SEWAGE TREATMENT-CITY OF DELRA402-535.000-543.100 7,490 3,008 7,000 2,446 9,000 INSURANCE & BONDS402-535.000-545.000 225,000 62,669 221,375 31,166 4,414 REPAIRS & MAINTENANCE- GENERAL402-535.000-546.000 120,000 24,855 120,000 RENEWALS & REPLACEMENTS402-535.000-546.200 220,000 146,667 220,000 220,000 220,000 ADMINISTATIVE CHARGES402-535.000-549.100 1,000 879 1,000 831 OPERATING SUPPLIES402-535.000-552.000 3,093 9,700 BAD DEBT402-535.000-553.000 60,866 61,810 DEPRECIATION402-535.000-559.000 300,000 26,340 550,000 IMPROVEMENTS OTHER THAN BLDG.402-535.000-563.000 150,000 150,000 MACHINERY AND EQUIPMENT402-535.000-564.000 150,000 25,000 RESERVE FOR CONTINGENCY402-535.000-599.000 377,569 436,663 86,681 NET OF REVENUES/APPROPRIATIONS - 535.000 - SEWER SYSTE 3,218,270 3,218,270 2,840,701 2,840,700 2,408,085 ENDING FUND BALANCE (4,048)(766,068)FUND BALANCE ADJUSTMENTS 3,218,270 2,840,701 2,840,701 2,408,085 3,087,472 BEGINNING FUND BALANCE 2,445,490 923,207 2,496,505 1,300,607 1,285,459 APPROPRIATIONS - FUND 402 2,445,490 1,300,776 2,496,505 1,737,270 1,372,140 ESTIMATED REVENUES - FUND 402 377,569 436,663 86,681 NET OF REVENUES/APPROPRIATIONS - FUND 402 12,728,227 12,728,227 11,757,799 12,570,723 11,649,743 ENDING FUND BALANCE - ALL FUNDS (812,927)(812,927)4 (1,053,308)FUND BALANCE ADJUSTMENTS - ALL FUNDS 12,728,227 12,570,726 12,570,726 11,649,743 12,023,899 BEGINNING FUND BALANCE - ALL FUNDS 7,353,229 4,019,774 7,495,905 5,152,459 4,789,137 APPROPRIATIONS - ALL FUNDS 7,353,229 4,990,202 7,495,905 6,073,435 5,468,289 ESTIMATED REVENUES - ALL FUNDS 970,428 920,976 679,152 NET OF REVENUES/APPROPRIATIONS - ALL FUNDS Page 176