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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”