HomeMy WebLinkAboutAgenda BOC 012711AGENDA
CITY OF PALM BEACH GARDENS
BUDGET OVERSIGHT COMMITTEE
Thursday January 2 7 , 2010 , 8:3 0 AM
CITY COUNCIL CHAMBERS
I. CALL TO ORDER
II. PLEDGE OF ALLEGIANCE
III. SWEARING IN OF NEW MEMBER – MARILYN LEW -JACOBS
IV. ROLL CALL :
Regular Members
L. Marc Cohn Chair
Kenneth Menard Vice Chair
Bernard Pettingill Regular Member
Phillip Woodall Regular Member
Marilyn Lew -Jacobs Regular Member
V. ELECTION OF OFFICERS :
1. Election of Chair
2. Election of Vice Chair
VI. ADDITIONS, DELETIONS, MODIFICATIONS
VII. APPROVAL OF MINUTES:
1. August 2 6 , 20 10
VIII. ITEMS BY COUNCIL LIAISON
IX. ITEMS BY STAFF LIAISON :
1. Review of FY 2010 financial results
2. Review of FY 2011 final budget document
X. OLD BUS I NESS
XI. NEW BUSINESS
XII. COMMENTS BY PUBLIC
XIII. COMMENTS BY THE BOARD
XIV. ADJORNMENT
B UDGET O VERSIGHT C OMMITTEE M EETING PAGE
08 ·26 ·10
1
CITY OF PALM BEACH GARDENS 1
BUDGET OVERSIGHT COMMITTEE 2
REGULAR MEETING 3
AUGUST 26 , 20 10 4
5
I. CALL TO ORDER 6
The regular meeting was called to order at 8 :32 a.m. by Chair L. Marc Cohn . 7
II. PLEDGE OF ALLEGIANCE 8
III. ROLL CALL 9
PRESENT: Chair L . Marc Cohn , Vice Chair Kenne th Menard, Bernard Pettingill , Phillip A. 10
Woodall . 11
ABSENT: None. 12
ALSO PRESENT: Finance Administrator, Staff Liaison Allan Owens; Deputy Finance 13
Administrator, Alternate Staff Liaison Mary Anderson -Pickle; Vice Mayor, Council Liaison 14
Robert Premuroso; City Manager Ron Ferris; Deputy City Manager Jack Doughney; Planning 15
and Zoning Director Natalie Wong ; Recreation Director Charlotte Presensky. 16
IV. ADDITIONS, DELETIONS, MODIFICATIONS 17
None . 18
V. APPROVAL OF MINUTES 19
Bernard Pettingill made a motion for approval of the J u ly 2 2 , 2010 minutes . 20
Phillip Woodall seconded. 21
Motion passed 4 -0. 22
VI. ITEMS BY COUNCIL LIAISON 23
None. 24
VII. ITEMS BY STAFF LIAISON 25
1. Review of Annexation 26
Staff Presentation: Planning and Zoning Director Natalie Wong . 27
2. Recreation (Aquatics) Cost Recovery and Participati on 28
Staff Presentation: Recreation Director Charlotte Presensky . 29
3. Finalize Committee Report 30
Update: Finance Administrator Staff Liaison Allan Owens . 31
Discussion ensued. 32
VIII. OLD BUSINESS 33
None . 34
IX. NEW BUSINESS 35
Ken Menard , 2010 -2011 residential tax rate. 36
X. COMMENTS BY TH E PUBLIC 37
None. 38
XI. COMMENTS BY THE BOARD 39
None . 40
41
(The remainder of this page intentionally left blank.) 42
43
44
45
46
47
48
49
B UDGET O VERSIGHT C OMMITTEE M EETING PAGE
08 ·26 ·10
2
XII. ADJOURNMENT 1
Bernard Pettingill made a motion for adjournment. 2
Phillip Woodall seconded. 3
Motion passed , 4 -0. 4
T he meeting adjourned at 9 :51 a .m . Th e next regular meeting will be held January 27 , 201 1 . 5
6
APPROVED : 7
8
9
10 L. Marc Cohn , Chair 11
12
13
14 Kenneth Menard, Vice Chair 15
16
17
18 Bernard Pettingill 19
20
21
22 Phillip A. Woodall 23
24
25
26 Marilyn Jacobs 27
28
29
30
31
ATTEST : 32
33
34
35
Donna M. Cannon 36
Municipal Services Coordinator 37
38
39
40
41
42
43
NOTE: These minutes are prepared in compliance with 286.011 F.S. and are not verbatim transcripts of 44
the meeting. A verbatim audio recording is available from the Office of the City Clerk. All referenced 45
attachments on file in the Office of the City Clerk . 46
General Fund Financial Highlights
Total General Fund revenue of $67.6 million compared to $66.9 million
in expenditures and transfers to other funds
Actual revenues exceeded budgeted amounts by $2.2 million or 3%
Expenditures were under budget by $2 million or 3%.
Total fund balance of $28 million
Unreserved, undesignated fund balance of $19.5 million or 28.66% of
expenditures
Budget vs. Actual
Received $1.8 million from FEMA for past hurricane expenses
Revenues Budget Actual % Received
Taxes:
Ad valorem taxes
Local business tax
Utility tax
$ 46,847,492
1,569,469
1,069,216
$ 46,762,961
1,464,400
1,087,582
99.82%
93.31 %
101.72 %
Franchise fees 5,875,999 5,040,183 85.78%
Licenses and permits 1,611,107 2,363,552 146.70%
Intergovernmental 4,341,100 6,696,683 154.26%
Charges for services 1,970,768 2,219,762 112.63%
Fines and forfeitures 443,281 287,126 64.77%
Investment income 922,394 731,246 79.28%
Miscellaneous 792,794 945,103 119.21%
Total revenues $ 65,443,620 $ 67,598,598 103.29%
•Budgeted Ad Valorem taxes were 99.8%
collected during fiscal year 2010 .
•Accounted for 69% of total general fund
revenues.
•The City was required to pay back $361K
in taxes as a result of the value adjustment
board petitions .
Ad Valorem Taxes
Budget Actual % Received
$ 46,847,492 $ 46,762,961 99.82%
$46,000,000
$46,200,000
$46,400,000
$46,600,000
$46,800,000
$47,000,000
Fiscal Year Ad Valorem
Taxes
Millage Rate
2007 $50,541,564 5.655
2008 $50,362,459 5.254
2009 $50,314,207 5.399
2010 $46,762,961 5.539
2011 Budget $44,937,512 5.9258
5
5.1
5.2
5.3
5.4
5.5
5.6
5.7
$40,000,000
$42,000,000
$44,000,000
$46,000,000
$48,000,000
$50,000,000
$52,000,000
2007 2008 2009 2010
Ad Valorem Taxes (continued)
•Reduction of $3,778,603 or 7.5%
since FY 2007
•Five year decline of $5,604,052 or
11%
Taxpayer Property
Assessed
Value
City Taxes
Paid
% of Total
City Taxes
Landry,Lawrence L.The Gardens Mall $205,000,000 $1,135,495 2.43%
GLL US Retail LP Legacy Place 105,147,822 582,414 1.25%
Downtown at the Gardens LLC Downtown at the Gardens 67,247,126 372,482 0.80%
WCI Communities Old Palm Vacant Lots 65,208,300 361,189 0.77%
Northlake Blvd LLC Montecito/ Gables Apartment Complex 56,833,511 314,801 0.67%
Devonshire PGA National Retirement Community 54,455,275 301,628 0.65%
Grande at Mirasol , Inc.Rental Community 54,206,475 300,250 0.64%
3801 PGA Acquisition Co Office Building 50,622,243 280,397 0.60%
WFGR Resort Core VLLC PGA National Resort 50,000,000 276,950 0.59%
GB Investors LLC Golden Bear Office Complex 44,060,479 244,051 0.52%
$752,781,231 $4,169,655 8.92%
Source: Tax roll provided by Palm Beach County Property Appraisers Office
Top Ten Taxpayers
1,000,000
1,100,000
1,200,000
1,300,000
1,400,000
1,500,000
1,600,000
1,700,000
1,800,000 •Local Business taxes were 93.31%
collected during the fiscal year.
•Accounted for 2% of general fund
revenues .
Local Business Taxes
Budget Actual % Received
$ 1,569,469 $ 1,464,400 93.31%
Top Five Business Tax Payers
Saks Fifth Avenue $78,584
Macy’s $59,942
Costco Wholesale $48,370
Bloomingdales $46,280
Nordstrom $31,692
Local Business Taxes (continued)
Fiscal Year Amount
2007 $1,384,759
2008 $1,531,977
2009 $1,540,700
2010 $1,464,400
1,000,000
1,100,000
1,200,000
1,300,000
1,400,000
1,500,000
1,600,000
2007 2008 2009 2010
•Decline in current year revenue due
to lower inventory carrying values at
retail businesses.
Utility Taxes
•Accounted for 1.6% of general fund
revenues
•1.5 % tax rate for telecommunication
services tax compared to max allowed rate
of 5.22%.
Franchise Fees
•Accounted for 7.6% of general fund revenues
•Revenues include both electric and solid waste
franchise fees.
•Monthly collections have declined as a result of
a reduction in a fuel surcharge billing by FPL.
Budget Actual % Received
$ 1,069,216 $ 1,087,582 101.72%
Budget Actual % Received
$ 5,875,999 $ 5,040,183 85.78%
$800,000
$850,000
$900,000
$950,000
$1,000,000
$1,050,000
$1,100,000
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
•Accounted for 3.5% of general fund
revenues.
•Largest portion of revenues relates to
building permits which represent approx.
$2.2 million or 92% of total license and
permit revenue collected.
Licenses and Permits
Budget Actual % Received
$ 1,611,107 $ 2,363,552 146.70%
Top Building Permits
Seacoast Expansion $272,284
Paloma –61 homes $220,099
Mirasol –30 homes $200,573
Frenchman’s Reserve –20 homes $118,500
Frenchman’s Crossing Publix $64,144
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
•Accounted for 9.7% of general fund
revenues.
•Revenues included in this category
include federal and state grants, 1/2 cent
sales tax, and state shared revenues.
•City received approx. $1.8 million from
FEMA for past hurricane related expenses
Intergovernmental Revenue
Category Amount
FEMA $1,836,263
U.S. Department of Energy 224,800
State Revenue Sharing 994,547
Half Cent Sales Tax 3,085,029
Total Major Sources
% of Total Category
$6,140,639
91.70%
Budget Actual % Received
$ 4,341,100 $ 6,696,683 154.26%
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
$7,000,000
Charges for Services Fines and Forfeitures
•Accounted for 3.2% of general fund
revenues.
•Revenues included in this category are
EMS fees, fire and police inspection fees,
and engineering cost recovery fees.
•Accounted for less than 1% of general
fund revenues
•The largest revenues included in this
category are court and code enforcement
fines.
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
$2,200,000
$2,400,000
Budget Actual % Received
$ 1,970,768 $ 2,219,762 112.63%
$100,000
$200,000
$300,000
$400,000
$500,000
Budget Actual % Received
$ 443,281 $ 287,126 64.77%
•Accounted for 1.2% of general fund
revenues.
•Investment Income is significantly lower
than budgeted figures.
•City’s investment return of 2.42% exceeds
the benchmark of the 1 Year Treasury Bill
rate of .91%.
Investment Income
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
Budget Actual % Received
$ 922,394 $ 731,246 79.28%
Investment Income (continued)
Fiscal Year Amount
2007 $2,137,755
2008 $1,332,349
2009 $1,285,619
2010 $731,246
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2007 2008 2009 2010
•$140,000 received from the MacArthur
Foundation to be used for the statue
•$150,000 received for reimbursement of
City services for median maintenance
Miscellaneous Income
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
Budget Actual % Received
$ 792,794 $ 945,103 119.21%
Current Year vs. Prior Year
Revenue Sources
Fiscal Year
2010
Percent
of Total
Fiscal Year
2009
Increase
(Decrease)
from 2009
Percentage
of Increase
(Decrease)
Ad Valorem taxes $46,762,961 69.1%$50,314,207 $(3,551,246)-7.1%
Local business tax 1,464,400 2.2%1,540,700 (76,300)-5.0%
Utility taxes 1,087,582 1.6%1,279,766 (191,184)-15.0%
Franchise fees 5,040,183 7.5%5,702,964 (662,781)-11.6%
Licenses & permits 2,363,552 3.5%2,020,336 343,216 17.0%
Intergovernmental 6,696,683 9.9%4,525,422 2,171,261 48.0%
Charges for services 2,219,762 3.3%1,936,315 283,447 14.6%
Fines & forfeitures 287,126 .04%424,257 (137,131)-32.3%
Investment income 731,246 1.2%1,285,619 (554,373)-43.1%
Miscellaneous income 945,103 1.4%817,773 127,330 15.6%
Total revenues $67,598,598 100.0%$69,846,359 $(2,247,760)-3.2%
General Fund Expenditures
•Departments are categorized into four main functions
•General Government
•Public Safety
•Culture and Recreation
•Physical Environment
•Capital Outlay –Includes capital purchases for all departments
•Debt Service –Includes debt service payments for all departments
General Government
City Council
Administration
Information Technology
City Clerk
Legal
Public Relations
Engineering
Human Resources
Finance
General Services –Includes cost of garbage collection for residents of $2.6 million
Growth Management
Code Enforcement
Construction Services
Public Safety
Police
Fire and Emergency Services
Culture and Recreation
Recreation department expenditures not covered by user fees
Administrative Services
Athletics
Aquatics
Tennis
General Programs
Parks and Grounds
Physical Environment
Administrative Services
Facilities Maintenance
Stormwater and Street Maintenance
Capital Outlay expenditures are budgeted in the anticipated year of the City
project’s start date .Expenditures will depend on the timing of City projects .
Unspent portion of the project’s budget will be carried forward into future
budget years .
Budget vs. Actual
Expenditures Budget Actual % Spent
General Government $ 14,867,515 $ 13,579,416 91.34%
Public safety 39,235,683 39,913,161 101.73%
Culture and recreation 4,562,040 4,241,863 92.98%
Physical environment 3,878,637 3,602,222 92.87%
Capital outlay 2,475,335 1,652,047 66.74%
Debt service 3,276,382 3,276,381 100.00%
Total expenditures $ 68,295,592 $66,265,090 97.03%
•General Government –Decrease is a result of budget cuts in personnel.
•Public Safety -Increase in personnel related expenditures. Salaries increased per approved union
contracts of 6% for police and 3% for fire. Retirement contributions increased based on actuarial
reports with police contribution rates increasing by 2.5% to 38.28% of covered wages and fire
contributions increasing by 2.55% to 33.73% of covered wages .
•Culture and Recreation/Physical Environment –Decrease is a result of budget cuts in personnel and
contractual services.
•Capital Outlay –Expenditures are based on five year capital plan. Amounts can vary from year to
year.
Current Year vs. Prior Year
Expenditures
Fiscal Year
2010
Percent
of Total
Fiscal Year
2009
Increase
(Decrease)
from 2009
Percentage
of Increase
(Decrease)
General government $13,579,416 20.5%$14,592,013 $(1,012,597)-6.9%
Public safety 39,913,161 60.2%37,544,587 2,368,574 6.3%
Culture & recreation 4,241,863 6.4%4,890,471 (648,608)-13.3%
Physical environment 3,602,222 5.4%4,070,527 (468,305)-11.5%
Capital outlay 1,652,047 2.5%1,104,914 547,133 49.5%
Debt service 3,276,381 4.8%3,266,200 10,181 0.3%
Total expenditures $66,265,090 100.0%$65,468,712 $796,378 1.2%
Capital Outlay –Significant Items
Vehicle Purchases of approximately $628K
Fire Engine for $383K
Six Police Vehicles for $129K
Grapple Truck for $116K
MacArthur Statue Improvements of $140K
New Chiller System for $188K funded by a grant from
the U.S. Dept of Energy
New generator for Fire Station #1 for $45K
Municipal complex parking lot expansion of $220K
•Debt Service is in compliance with the
City’s Comprehensive Plan
•Debt Service is in compliance with all
bond covenants
•Reduction of $10.4 million or 26% since
FY 2001.
Debt Service
Fiscal Year Total Debt
Debt per
Capita
2001 $39,931,482 $1,126
2002 39,185,898 1,074
2003 38,962,325 988
2004 41,754,850 998
2005 39,326,066 863
2006 40,431,975 839
2007 37,568,177 761
2008 35,398,776 707
2009 32,469,581 650
2010 29,520,839 590
Personnel
75%
Operating
17%
Capital
3%
Debt Service
5%
Expenditures by Type
General
Government
15%
Public Safety
74%
Culture and
Recreation
6%
Physical
Environment
5%
Personnel Costs by Function
Total Compensation
General
Government
Public
Safety
Culture &
Recreation
Physical
Environment
Total
Salaries $4,698,252 $19,006,794 $2,189,445 $1,758,224 $27,652,715
Car Allowance 16,850 0.00 9,125 11,000 36,975
Clothing
Allowance
-201,406 --201,406
VEBA -383,507 --383,507
Overtime 16,002 1,144,568 39,166 33,030 1,232,766
Longevity 59,738 993,976 52,388 42,596 1,148,698
Conversion of
Leave
209,131 966,570 65,139 98,322 1,339,162
Retirement
Contributions
630,609 7,759,494 215,885 190,849 8,796,837
Incentive Pay 2,783 690,043 --692,826
Total
% Total
$5,633,365
13.58%
$31,146,358
75.08%
$2,571,148
6.20%
$2,134,021
5.14%
$41,484,892
100.00%
Function 2010 2009 2008 2007 2006
Five Year
$Change
Five Year
%
Change
General Government $5,633,365 $6,125,274 $6,411,601 $6,232,788 $5,503,420 $129,945 2.36%
Public Safety 31,146,358 29,076,702 28,561,160 25,558,926 22,594,717 8,551,641 37.85%
Culture and
Recreation
2,571,148 2,889,450 2,941,797 2,847,442 2,771,311 (200,163)-7.22%
Physical
Environment
2,134,021 2,351,148 2,366,852 2,370,167 2,462,712 (328,691)-13.35%
Total $41,484,892 $40,442,574 $40,281,410 $37,009,323 $33,332,160 $8,152,732 24.46%
Total Compensation Five Year Trend
General
Government
17%
Public Safety
69%
Culture and
Recreation
8%
Physical
Environment
6%
Salaries Five Year Trend
Function 2010 2009 2008 2007 2006
Five Year $
Change
Five Year
% Change
General Government $4,698,252 $5,097,760 $5,339,838 $5,155,088 $4,480,869 $217,383 4.85%
Public Safety 19,006,794 18,763,833 18,303,969 17,496,562 16,267,943 2,738,851 16.84%
Culture and Recreation 2,189,445 2,540,236 2,533,361 2,472,399 2,383,065 (193,620)-8.12%
Physical Environment 1,758,224 1,887,924 1,889,022 1,877,007 1,911,701 (153,477)-8.03%
Total $27,652,715 $28,289,753 $28,066,190 $27,001,056 $25,043,578 $2,609,137 10.42%
General
Government
7%
Public Safety
88%
Culture and
Recreation
3%
Physical
Environment
2 %
Retirement Contributions Five Year Trend
Function 2010 2009 2008 2007 2006
Five Year $
Change
Five Year
% Change
General Government $630,609 $655,408 $679,340 $644,239 $609,195 $21,414 3.52%
Public Safety 7,759,494 6,775,894 6,463,567 5,254,931 3,494,472 4,265,022 122.05%
Culture and Recreation 215,885 205,393 213,690 208,678 210,522 5,363 2.55%
Physical Environment 190,849 249,447 274,484 264,064 314,149 (123,300)-39.25%
Total $8,796,837 $7,886,142 $7,631,081 $6,371,912 $4,628,338 $4,168,499 90.06%
Questions?
9 -11 Memorial Park, Dedicated September 11, 2010
1.The budget should serve as a POLICY DOCUMENT .
2.The budget should present a clear FINANCIAL PLAN .
3.The budget should serve as an OPERATING GUIDE .
4.The budget should serve as a COMMUNICATION DEVICE .
›The budget as a Policy Document should include a
statement of entity -wide long term financial policies.
(pgs. 50 –52)
›The budget as should include a statement of entity -
wide non -financial goals and objectives that address
long -term concerns and issues. (pgs. 44 –49)
City Council Goal #4
To encourage the provision of quality education through world class curriculum
to ensure all children are prepared for real world experiences,hold the necessary
skills for jobs,and continue to pursue knowledge .
Department Service Level Objective
Cross
Reference
Fire Rescue Support community partnership between
Palm Beach Gardens Fire Rescue and
Palm Beach Gardens High School and
Jupiter High School Medical Magnet
Programs to deliver first responder
training to students who seek a career in
medicine
Page 173
Service Level Objective :Support our community partnership between Palm Beach
Gardens Fire Rescue and the Palm Beach Gardens and Jupiter High School Medical Magnet
Programs to deliver first responder training to students who seek a career in medicine
Outputs:
Average class size 18 36 36
City Council Goal #4: To encourage the provision of quality education through world class
curriculum to ensure all children are prepared for real world experiences, hold the necessary
skills for jobs, and continue to pursue knowledge.
Policy Initiatives
Tab pg. 47
Public Safety Tab
pg. 173
›The budget as a Policy Document should include a
statement of entity -wide long term financial policies.
(pgs. 50 –52)
›The budget as should include a statement of entity -
wide non -financial goals and objectives that address
long -term concerns and issues. (pgs. 44 –49)
›The budget shall include a budget message that
articulates priorities and issues for the budget for the
new year. (pgs. 21 –32)
The budget message
should describe
significant changes
from the current year
and explain the factors
that led to those
changes.
(pgs. 21 –32)
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
Additional Obligations and Revenue Loss
Discretionary
Operating Cost
Reductions $3.7
Million
Personnel
Reductions
$4.3 Million
Projected
FY 2011
Deficit
$6.3
Million,
(with no
tax
Revenue
Loss $10.6
Million
Additional
Union/Pension
Obligations
$3.8 Million
Cost Reductions
›The budget as a Policy Document should include a
statement of entity -wide long term financial policies.
(pgs. 50 –52)
›The budget as should include a statement of entity -
wide non -financial goals and objectives that address
long -term concerns and issues. (pgs. 44 –49)
›The budget shall include a budget message that
articulates priorities and issues for the budget for the
new year. (pgs. 21 –32)
›The budget as a Policy Document should include
clearly stated goals and objectives of organizational
units. (pgs 115 –214)
The budget as a Financial Plan shall present a summary of
major revenues and expenditures, as well as other financing
sources and uses, to provide an overview of the total
resources budgeted by the organization. (pgs. 77, 80 -81)
These summaries of revenues and expenditures shall be
presented for the prior year actual, current year budget
and/or estimated current year actual, and the proposed
budget. (pgs. 79 -81)
The budget shall include projected changes in fund balance,
as defined by the entity in the document, for appropriated
governmental funds included in the budget presentation.
(pgs. 37 -114)
The budget document shall explain the basis of budgeting for
all funds, whether cash, modified accrual, or some other
statutory basis. (pgs. 18 -19)
The budget as a Financial Plan should include and describe all
funds that are subject to appropriations. (pgs. 73 –114)
ANALYSIS OF REVENUE/ SOURCES AND EXPENDITURES/ USES
GOLF COURSE FUND
FUND NUMBER 106 Amended
Actual Actual Estimated Budget Budget
FY 2008 FY 2009 FY 2010 FY 2010 FY 2011
BEGINNING BALANCE 134,070 $ 227,714 $ 266,346 $ 266,346 $ 260,889 $
REVENUES/SOURCES
Charges for Services 1,395,284 1,376,764 1,243,019 1,372,548 1,359,000
Interest 2,947 1,062 461 678 1,000
Miscellaneous 122,109 123,669 114,365 130,534 114,500
Transfers In
Other Financing Sources - - - - -
TOTAL 1,520,340 $ 1,501,495 $ 1,357,845 $ 1,503,760 $ 1,474,500 $
EXPENDITURES/USES
Golf Operating 1,426,696 1,462,863 1,363,302 1,492,634 1,442,574
Capital Outlay - - - - -
Debt Service - - - - -
Operating Transfers - - - - -
TOTAL 1,426,696 $ 1,462,863 $ 1,363,302 $ 1,492,634 $ 1,442,574 $
ENDING BALANCES
Committed for Encumbrances 16,162 21,802 - - -
Committed for Projects - - - - -
Assigned 211,552 244,544 260,889 277,472 292,815
TOTAL 227,714 $ 266,346 $ 260,889 $ 277,472 $ 292,815 $
Green Fees
26%
Cart Fees
34.1%
Prepaid
Permits
3.2%
Pro Shop
4.0%
GPS Fees
5.9%
Driving
Range
4.1%
Other
Revenues
7.7%
Personnel
50.7%
Operating
32.4%
Reserves
16.9%
The budget as a Financial Plan
shall describe major revenue
sources, explain the underlying
assumptions for the revenue
estimates, and discuss
significant revenue trends.
(pgs. 53 –71)
GOLF COURSE
SPECIAL REVENUE FUND -106
Amended
Revenues/Sources Actual Actual Estimated Budget Budget
Account FY 2008 FY 2009 FY 2010 FY 2010 FY 2011
Green Fees 471,628 450,878 401,697 471,390 450,000
Cart Fees 587,282 607,602 547,265 591,110 592,000
Driving Range 62,138 69,045 73,658 66,960 72,000
GPS Fees 102,674 104,766 93,970 101,597 102,000
Pro Shop Sales 71,442 73,915 62,036 71,017 70,000
Prepaid Permits 82,314 52,758 46,685 52,758 55,000
Concessionaire License Fee 17,806 17,800 17,708 17,716 18,000
Charges for Services 1,395,284 1,376,764 1,243,019 1,372,548 1,359,000
Interest Earnings 2,947 1,062 461 678 1,000
Interest 2,947 1,062 461 678 1,000
Communication Tower Lease 66,382 67,250 68,907 59,423 67,000
Other Misc Revenue 12,899 16,343 6,330 28,568 7,500
Other Misc Revenue - Lessons 42,828 39,659 38,841 42,543 40,000
Overage/Shortage - 417 287 - -
Miscellaneous 122,109 123,669 114,365 130,534 114,500
Transfers In - - - - -
Other Financing Sources - - - - -
TOTAL REVENUES 1,520,340 $ 1,501,495 $ 1,357,845 $ 1,503,760 $ 1,474,500 $
Beginning Fund Balance 134,070 227,715 266,347 266,347 260,889
TOTAL REVENUES/SOURCES 1,654,410 $ 1,729,210 $ 1,624,192 $ 1,770,107 $ 1,735,389 $
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 HISTORICAL & PROJECTED REVENUE
User Charges
Charges for services consist of the following program
areas :Green Fees,Cart Fees,Driving Range,GPS Fees,
Pro Shop Sales,and Prepaid Permits .Fiscal year 2006
reflects a significant reduction in revenue due to closure of
the course for greens renovations .Based on estimated
levels of participation,$1 ,359 ,000 is projected for fiscal year
2011 .Future years are forecast to increase 2 %annually .
The budget shall include
budgeted capital
expenditures, whether
authorized in the operating
budget or in a separate
capital budget.
The budget as a Financial
Plan should describe if and
to what extent significant
non -routine capital
expenditures will affect the
entity’s current and future
operating budget and the
services the entity provides.
(pgs. 215 -238)
The budget as a
Financial Plan
shall include
financial data on
current debt
obligations,
describe the
relationship
between current
debt levels and
legal debt limits,
and explain the
effects of existing
debt levels on
current and future
operations.
(pgs. 239 -244)
The City of Palm Beach Gardens is committed to consistent capital planning through the adoption and
periodic amendments to a Comprehensive Plan. The City’s Comprehensive Plan provides that its total
debt service expenditures shal l not exceed 20% of total annual revenues and that total outstanding
debt is limited to no more than 10% of the City’s property tax base. These calculations of the City’s
legal debt limits are shown below:
Fiscal Year 201 1 budgeted revenues
(excluding Transfers and Internal Service Fund Charges ) $68 ,106 ,021
Debt service limitation - 20% $1 3 ,621 ,204
D ebt service payments for FY 201 1 $ 4,2 5 1 ,703
Debt payments as % of revenues 6 .2 %
Gross taxable v alue of property $7 ,939 ,397 ,202
Debt limitation – 10% $ 793 ,939 ,72 0
Outstanding Debt as of September 30, 20 10 $ 29 ,520 ,436
Debt as % of taxable value .3 7 %
GENERAL OBLIGATION DEBT PER CAPITA
The graph to the right represents general
obligation debt per City resident.
Subsequent to the issuance of bonded debt
through fiscal year 2000, the per capita debt
shows a gradual decrease due to the
amortization of the debt, coupled with an
increase in population.
$0
$50
$100
$150
$200
$250
$300
$350
$400
$450
$500
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
The budget as an Operating Guide shall describe
activities, services or functions carried out by
organizational units. (pgs. 115 –214)
The Palm Beach Gardens Police Department provides professional law enforcement, comprehensive
crime prevention and crime solution services to the residents of the City. The Chief of Police oversees
the operation of the department, which is organized into three Divisions: Administrative/Investigation
Division, Field Operations Division, and Special Projects/Telecommunications.
The primary functions of the Admini strative/Investigation Division are to provide administrative support
to all Police Department personnel and work in cooperation with other City departments, conduct
investigations, provide specialized tactical support with task force units, maintain the p rofessionalism of
the department and its members through recruiting and selection activities, accreditation, internal
affairs, and planning & researc h, and provide record keeping for the department. Also housed within
the Administrative/Investigation Divi sion are personnel and FDLE compliance records, public
information functions, including media relations and public outreach programs.
The primary functions of the Field Operations Division are to provide traffic enforcement and road
patrol, respond to al l calls for service, conduct crime prevention/youth program activities, departmental
training, and enforce the laws of the State of Florida and the City of Palm Beach Gardens. Additionally,
the Field Operations Division coordinates the volunteer program f or the Police Department.
The primary functions of Special Projects/Telecommunications are to develop and implement projects
for the Police Department and, on occasion, manage those projects such as, the consolidation of
emergency communications dispatchi ng services with other agencies, coordinate the effort for the new
Emergency Operations Center building, and implementation, management and administration of the
multiagency radio communication system. Additionally, Special Projects/Telecommunications pro vides
telecommunications services for the City, and provides fiscal management and budgetary services for
the Police Department.
Division/Fund
Approved
Budget
FY 2011
Administration /
Investigations $5,472,735
Special Projects/
Telecommunications
1,281,838
Field Operations 14,234,286
Subtotal
General Fund
$20,988,859
Police Impact 0
Police Training 10,000
Total $20,998,859
The budget as an
Operating Guide
should provide
objective
measures of
progress toward
accomplishing the
Government’s
mission as well as
goals and
objectives for
specific units and
programs. (pgs.
115 –214)
FISCAL YEAR 2010 SERVICE LEVEL ACCOMPLISHMENTS
Relocated the Life Safety division to Unified Inspections to improve efficiency and customer
service
Maintained Accredited Agency status from the Commission of Fire Accreditation International
Acquired Meti -Man trainer for EMS Lab through granting funding
Completed the 9 -11 Memorial project at Fire Station #3
To see details about the 9 -11 Memorial project, click here
Placed a new replacement fire engine in service
Expanded high school First Responder program to include Jupiter High School
Installed Mobil Data Computers in front -line apparat us
Expanded Click2Enter system for access to gated communities
Implemented Bariatric Transport Unit through grant funding
FISCAL YEAR 2011 GOALS, OBJECTIVES AND OUTCOME INDICATORS
Performance Measures
Actual
FY 200 9
Estimated
FY 20 10
Projected
FY 20 11
City Council Goal #1 : To create linkages in the City which connect or gather residents and
business owners of different neighborhoods and developments into a single community and
which provide a sense of community .
Service Level Objective: Improve relationships with citizens, City Council and staff by providing
additional meetings, workshops, and departmental functions to facilitate opportunities for
communicating
Outputs:
Provide training to educate city staff to handle
emergency situations (Number of participants :)
CPR 100 100 100
AED 100 100 100
The budget as an
Operating Guide shall
include an
organization chart(s)
for the entire
organization. (pg.13)
CITY OF PALM BEACH GARDENS
ORGANIZATION CHART
R e s i d e n t s
M a y o r & C i t y C o u n c i l
A d v i s o r y B o a r d s
L e g a l
C i t y M a n a g e r
A d m i n i s t r a t i o n
P o l i c e
C i t y C l e r k
D e p u t y C i t y
M a n a g e r
F i n a n c e
P l a n n i n g &
Z o n i n g
H u m a n
R e s o u r c e s
F i r e
I n f o r m a t i o n
T e c h n o l o g y
P u b l i c
F a c i l i t e s
C o n s t r u c t i o n
S e r v i c e s
R e c r e a t i o n
N e i g h b o r h o o d
S e r v i c e s
G o l f
P a r k s &
G r o u n d s
E n g i n e e r i n g
The budget as an Operating
Guide shall provide a
schedule or summary table of
personnel or position counts
for prior, current and
budgeted years.
(pgs. 245 -257)
PERSONNEL FY 2011 BUDGET
Staffing Comparison
Department
Budget
FY 200 9
Budget
FY 20 10
Adopted
Budget
FY 20 1 1
Inc/
(Decr)
GENERAL GOVERNMENT
Council 5 5 5
Administration 4 4 2 (2)
City Clerk 6 4 4
Finance 10 10 9 (1)
Human Resources 6 5 4 (1)
Information Technology 6 6 5 (1)
Legal 2 1 1
Engineering 3 3 2 (1)
Growth Management 18 1 4 1 3 (1)
PUBLIC SAFETY
Fire Rescue 12 2 12 2 1 18 (4)
Police 15 0 15 0 1 48 (2)
COMMUNITY SERVICES
Public Facilities 49 4 5 4 2 (3)
Parks and Grounds 3 0 28 2 4 (4)
Construction Services 2 0 15 1 4 (1)
Neighborhood Services 8 8 7 (1)
Recreation 32 3 1 27 (4)
Golf 1 3 1 3 1 1 (2)
TOTAL 484 464 4 36 (2 8 )
Adopted Position New Adopted
Police Dispatch Services FY 2010 Transfer In Transfer Out Reclass Eliminated Request FY 2011
Communications Operations Manager 0 1 0 0 0 0 1
Communications Supervisor 0 2 0 0 0 0 2
Emergency Communications Operator 0 11 0 0 0 0 11
Total Police Dispatch Services 0 14 0 0 0 0 14
Note: Police Reorganization - Dispatch Services Division opened.
The budget as a communication device should provide
summary information, including an overview of significant
budgetary issues, trends, and resource choices. (pgs. 21 -32)
The budget should explain the effect of other planning
processes (e.g., strategic plans, long range financial plans) upon
the budget process. (pgs. 33 -41)
The document shall describe the process for preparing,
reviewing and adopting the budget for the coming fiscal year. It
should also describe the procedures for amending the budget
after adoption. (pgs. 15 -17)
The document should use graphs and charts, where
appropriate, to highlight financial and statistical information,
(throughout doc.)
The budget shall include a table of contents to make it easy to
locate information in the document. A glossary should be
included for any terminology that is not understandable to a
reasonably informed reader. (TOC before Intro tab, pgs. 258 -271)
The budget as a
Communication
Device should
include statistical
and supplemental
data that describe
the organization, its
community and
population. It should
also furnish other
pertinent
background
information related
to the services
provided. (Pgs. 4 -12)
Service Statistics
Police
Sworn Personnel 117
Civilian employees 31
Number of service calls 38,220
Number of 911 calls 35,107
Avg. emergency response time 4.10 min
Fire Rescue
Fulltime employees 118
Number of fire stations 5
Number of service calls 8,000
Avg. response time: 6.15 min
Land Use & Building Activity
Land area 56.14 sq miles
Building Department
% of Total Area Permits issued 6,013
Residential 23.5 Total construction value $178,555,009
Commercial 2.5 For FY ending 9/30/10
Professional Office .3
Industrial .6 Public Facilities
Mixed Use .5 Miles of City owned roadway 46.6
Conservation 41.5 Miles of roadway overlay 2.6
Recreation & Open Space 1.0 Sq. ft. of swales repairs 65,000
Private Golf 8.2 Miles of sidewalk repaired .5
Public/Institutional 2.4 Miles of storm drains cleaned 1.0
Agriculture 13.7
Water (Canals & Waterways) 1.1 Parks & Recreation
D eveloped 95.3% Number of parks 11
Undeveloped 4.7% Parks acreage, developed 168
100% Golf courses 1
Golf course acreage 140
Soccer/football fields 10
Roller hockey rinks 2
Baseball/softball fields 15
Basketball courts 13
Racquetball/handball courts 6
Skate Park 1
Tennis courts 19
Playgrounds 9
Swimming pools 3
Distinguished Budget Presentation Award
Sample GFOA Reviewer Comments:
“This budget is rated outstanding
as a policy document”
“Nicely presented, easy to follow”
“The document has an excellent overview
of the fund structure and related
appropriations”
“The information on impacts of CIP
was one of the best I’ve seen”
“The performance measures were
meaningful and should be useful for
management and the public to
understand”
“Nicely summarized, flows well, clear/concise”
“The use of charts and graphs
is outstanding, as is the overall
quality of your document”
“This is the best budget I have reviewed in several years”
“I rated this budget as outstanding as a financial plan”