HomeMy WebLinkAboutAgenda Council Agenda 041510
CITY OF PALM BEACH GARDENS
COUNCIL AGENDA
April 15, 2010
7:00 P.M.
I. PLEDGE OF ALLEGIANCE
II. ROLL CALL
III. ADDITIONS, DELETIONS, MODIFICATIONS:
IV ANNOUNCEMENTS / PRESENTATIONS:
a. SPONSORSHIP RECOGNITION FOR DANCING UNDER THE STARS.
b. (Page 4) ANNUAL AUDIT REPORT.
V. ITEMS OF RESIDENT INTEREST AND BOARD/COMMITTEE REPORTS:
VI. CITY MANAGER REPORT:
VII. COMMENTS FROM THE PUBLIC: (For Items Not on the Agenda, please submit
request form to the City Clerk prior to this Item)
VIII. CONSENT AGENDA:
a. (Page 152) APPROVE MINUTES FROM MARCH 4, 2010 CITY COUNCIL
MEETING.
b. (Page 155) APPROVE MINUTES FROM MARCH 18, 2010 CITY COUNCIL
MEETING.
(Staff Report on Page 159, Resolution on Page 162) RESOLUTION 17, 2010 -
MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY AND THE IAFF.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM BEACH
GARDENS, FLORIDA APPROVING AND RATIFYING A MEMORANDUM OF
UNDERSTANDING WITH THE PROFESSIONAL FIREFIGHTERS/PARAMEDICS
OF PALM BEACH COUNTY LOCAL 2928, INC. TO MODIFY AND CLARIFY THE
REQUIREMENTS FOR PROMOTIONAL EXAMINATIONS AND THE USE OF
PERSONAL LEAVE; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER
PURPOSES.
c. (Page 174) PROCLAMATION – WATER CONSERVATION MONTH.
Mayor Levy
Vice Mayor Premuroso
Council Member Russo
Council Member Jablin
Council Member Barnett
IX. PUBLIC HEARINGS: (* Designates Quasi-Judicial Hearing)
a. *(Staff Report on Page 175, Resolution on Page 209) RESOLUTION 14, 2010
– SEPTEMBER 11TH MEMORIAL PLAZA. A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF PALM BEACH GARDENS, FLORIDA APPROVING
THE 09.11.01 MEMORIAL PLAZA, LOCATED AT 5161 NORTHLAKE
BOULEVARD ON THE FIRE STATION NO. 3 PARCEL, AS MORE
PARTICULARLY DESCRIBED HEREIN; PROVIDING AN EFFECTIVE DATE;
AND FOR OTHER PURPOSES.
b. *(Staff Report on Page 218, Resolution on Page 232) RESOLUTION 15, 2010
– EMERGENCY OPERATIONS COMMUNICATION CENTER. A RESOLUTION
OF THE CITY COUNCIL OF THE CITY OF PALM BEACH GARDENS,
FLORIDA APPROVING A MAJOR SITE PLAN AMENDMENT TO THE PALM
BEACH GARDENS MUNICIPAL COMPLEX TO ALLOW A 10,800-SQUARE-
FOOT EMERGENCY OPERATIONS AND COMMUNICATION CENTER, AS
MORE PARTICULARLY DESCRIBED HEREIN; PROVIDING CONDITIONS OF
APPROVAL; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER
PURPOSES.
ORDINANCE 9, 2010 IS CONTINGENT UPON COUNCIL
APPROVAL OF THE ALTERNATE EXTERIOR ELEVATION AS
RECOMMENDED BY PZAB.
c. (Staff Report on Page 244, Ordinance on Page 246) ORDINANCE 9, 2010 –
(1st READING) AMENDING THE FISCAL YEAR 2010 BUDGET. AN
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM BEACH
GARDENS, FLORIDA AMENDING THE CITY OF PALM BEACH GARDENS’
BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2009, AND
ENDING SEPTEMBER 30, 2010, INCLUSIVE; PROVIDING A CONFLICTS
CLAUSE AND A SEVERABILITY CLAUSE; PROVIDING AN EFFECTIVE DATE;
AND FOR OTHER PURPOSES.
X. RESOLUTIONS:
XI. ITEMS FOR COUNCIL ACTION/DISCUSSION:
a. (Page 250) LAKE CATHERINE HISTORICAL ART PROJECT.
b. (Page 275) OUTDOOR SEATING, SPECIAL EVENTS AND TEMPORARY
SIGNAGE.
XII. CITY ATTORNEY REPORT:
XIII. ADJOURNMENT
PLEASE TAKE NOTICE AND BE ADVISED that if any interested party wishes to appeal
any decision made by the City Council with respect to any matter considered at this public
hearing, such interested persons will need a record of the proceedings and may need to ensure
that a verbatim record is made, including the testimony and evidence upon which the appeal is
to be based.
In accordance with the Americans with Disabilities Act and Section 286.26, Florida Statutes,
persons with disabilities needing special accommodations in order to participate in this
proceeding are entitled to the provision of certain assistance at no cost. Please call the City
Clerk’s Office at 561-799-4122 no later than 5 days prior to the hearing if this assistance is
required. For hearing impaired assistance, please call the Florida Relay Service Numbers:
800-955-8771 (TDD) or 800-955-8770 (VOICE).
NOTE:
All presentation materials must be received by
the City Clerk prior to the presentation to the Council.
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m-= CITY OF PALM BEACH GARDENS, FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
SEPTEMBER 30, 2009
City of Palm Beach Gardens, Florida
Comprehensive Annual Financial Report
Year Ended September 30,2009
PREPAREDBY
THE FINANCE DEPARTMENT
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City of Palm Beach Gardens
Table of Contents
Introductory Section
Letter of Transmittal
Principal City Officials
Organization Chart
Certificate of Achievement for Excellence in Financial Reporting
iii
vi i
viii
ix
~ ~~ Financial Section
Report of Independent Certified Public Accountants 5
Management’s Discussion and Analysis (Unaudited)
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Assets
Statement of Activities
Fund Financial Statements:
Governmental Funds:
Balance Sheet
Reconciliation of the Governmental Fund Balance Sheet
Statement of Revenues, Expenditures and Changes in
Reconciliation of the Statement of Revenues, Expenditures and
to the Statement of Net Assets
Fund Balances
Changes in Fund Balances of Governmental Funds to the Statement
of Activities
Proprietary Funds:
Statement of Net Assets - Proprietary Funds
Statement of Revenues, Expenses and Changes in Net Assets -
Statement of Cash Flows - Proprietary Funds
Statement of Fiduciary Net Assets - Fiduciary Funds
Statement of Changes in Fiduciary Net Assets - Fiduciary Funds
Proprietary Funds
Fiduciary Funds:
Notes to Basic Financial Statements
Required Supplementary Information (Unaudited):
Budgetary Comparison Schedule - General Fund
Schedule of Funding Progress
Schedule of Employer Contributions
Schedule of OPEB Funding Progress
Notes to Required Supplementary Information
9
23
24
26
28
30
32
34
35
36
38
39
43
69
71
72
73
74
Financial Section (continued)
Combining and Individual Fund Financial Statements and Schedules:
Nonmajor Governmental Funds:
Combining Balance Sheet - Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in
Fund Balances - Nonmajor Governmental Funds
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Police Training - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Recreation Programs - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Golf - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Local Option Gas Tax - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Police Grant - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Recreation Impact - Capital Projects Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Road Impact - Capital Projects Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Police Impact - Capital Projects Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Fire Impact - Capital Projects Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Art Impact - Capital Projects Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - PGA Flyover - Capital Projects Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - Burns Road - Capital Projects Fund
Combining Statement of Fiduciary Net Assets - Fiduciary Funds
Combining Statement of Changes in Fiduciary Net Assets - Fiduciary Funds
Statistical Sect ion
79
80
82
84
85
86
87
08
89
90
91
92
93
94
95
96
97
Index
Financial Trends:
Table 1 - Net Assets by Component
Table 2 - Changes in Net Assets
Table 3 - Fund Balances of Governmental Funds
Table 4 - Changes in Fund Balances of Governmental Funlds
Table 5 - Net Assessed Value and Estimated Actual Value of Taxable
Table 6 - Property Tax Rates - Direct and Overlapping Governments
Table 7 - Principal Property Taxpayers
Table 8 - Property Tax Levies and Collections
Revenue Capacity:
Property
101
104
106
110
112
114
116
118
119
Statistical Section
Debt Capacity:
Table 9 - Ratios of Outstanding Debt by Type
Table 10 - Ratios of General Bonded Debt Outstanding
Table 11 - Direct and Overlapping Governmental Activities Debt
Table 12 - Pledged Revenue Coverage
Table 13 - Demographic and Economic Statistics
Table 14 - Principal Employers
Table 15 - Full-time Equivalent Government Employees by Function
Table 16 - Operating Indicators by Function/Program
Table 17 - Capital Assets Statistics by Function/Program
Demographic and Economic Information:
Operating Information:
120
122
123
124
126
127
128
129
130
Compliance Section
Report of Independent Certified Public Accountants on Internal Control Over
Financial Reporting and on Compliance and Other Matters Based on an
Audit of Financial Statements Performed in Accordance with Government
Auditing Standards 133
Management Letter In Accordance with the Rules of the Auditor General of
the State of Florida 135
Appendix A - Current Year Recommendations to Improve Financial
Management, Accounting Procedures and Internal Controls 137
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INTRODUCTORY SECTION
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CITY OF PALM BEACH GARDENS
10500 N. Military Trail Palm Beach Gardens, Florida 33410-4698
March 31,2010
To the Honorable Mayor, Members of the Governing Council, and Citizens of the City of Palm Beach
Gardens, Florida
State law requires that all general-purpose local governments publish within twelve months of the close of
each fiscal year a complete set of financial statements presented in conformity with accounting principles
generally accepted in the United States of America (“GAAP) and audited in accordance with generally
accepted auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement,
we hereby issue the comprehensive annual financial report of the City of Palm Beach Gardens, Florida for
the year ended September 30,2009.
This report consists of management’s representations concerning the finances of the City of Palm Beach
Gardens. Consequently, management assumes full responsibility for the completeness and reliability of all
the information presented in this report. To provide a reasonable basis for making these representations,
management of the City of Palm Beach Gardens has established a comprehensive internal control
framework that is designed both to protect the government’s assets from loss, theft, or misuse and to
compile sufficient reliable information for the preparation of the City of Palm Beach Gardens’ financial
statements in conformity with GAAP. Because the cost of internal controls should not outweigh their
benefits, the City of Palm Beach Gardens’ comprehensive framework of internal controls has been designed
to provide reasonable, rather than absolute assurance that the financial statements will be free from material
misstatement. As management, we assert that to the best of our knowledge and belief, this financial report
is complete and reliable in all material respects.
The City of Palm Beach Gardens’ financial statements have been audited by Rampell and Rampell, P.A., a
firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable
assurance that the financial statements of the City of Palm Beach Gardens for the year ended September
30, 2009, are free of material misstatement. The independent audit involved examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements; assessing the accounting
principles used and significant estimates made by management; and evaluating the overall financial
statement presentation. The independent auditor concluded, based upon the audit, that there was a
reasonable basis for rendering an unqualified opinion that the City of Palm Beach Gardens’ financial
statements for the year ended September 30, 2009, are fairly presented in conformity with GAAP. The
independent auditor’s report is presented as the first component of the financial section of this report.
GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the
basic financial statements in the form of Management’s Discussion and Analysis (“MDgA). This letter of
transmittal is designed to complement MD&A and should be read in conjunction with it. The City of Palm
Beach Gardens’ MD&A can be found immediately following the report of the independent auditors.
Profile of the Government
Palm Beach Gardens, incorporated in 1959, is located in the southeastern part of Florida, approximately 7
miles north of West Palm Beach and 70 miles north of Miami. The City currently has a land area of 56
square miles, making it one of the largest cities in Palm Beach County, and has a population of 49,941. The
City is empowered to levy a property tax on real property located within its boundaries. The City also has the
power by state statute to extend its corporate limits by annexation, which is done periodically when deemed
appropriate by the City Council.
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The City of Palm Beach Gardens has operated under the Council-Manager form of government from its
inception. Policy-making and legislative authority are vested in the Governing Council, which consists of a
mayor and four Council Members. The Governing Council is responsible, among other things, for passing
ordinances, adopting the budget, appointing committees and hiring the City Manager and City Attorney. The
City Manager is responsible for carrying out the policies and ordinances of the Governing Council, for
overseeing the day-to-day operations of the City and for appointing the heads of the City’s departments. The
Council is elected on a non-partisan basis. Council Members are elected to three-year staggered terms, with
two Council Members elected one year and three Council Members the following year. Council Members
are elected at large; the mayor is selected annually from among the Council Members by the Council
Members themselves.
The City of Palm Beach Gardens provides a full range of services, including police and fire protection; the
construction and maintenance of highways, streets, and other infrastructure; and recreational activities and
cultural events. Water and sewer services are provided through Seacoast Utilities, a legally separate Water
and Sewer Authority, which functions totally independent of the City of Palm Beach Gardens, and therefore
has not been included as an integral part of the City of Palm Beach Gardens’ financial statements. There
are no component units of the City of Palm Beach Gardens at this time.
The annual budget serves as the foundation for the City of Palm Beach Gardens’ financial planning and
control. All departments of the City of Palm Beach Gardens are required to submit requests for appropriation
to the City Manager in March each year. The City Manager uses these requests as the starting point for
developing a proposed budget. The City Manager then presents this proposed budget to the Council for
review prior to July 31. The Council is required to hold two public hearings on the proposed budget and to
adopt a final budget no later than September 30, the close of the City of Palm Beach Gardens’ fiscal year.
The appropriated budget is prepared by fund, function (e.g., public safety), and department (e.g., police).
The budget may be amended in several ways. An intradepartmental or interdepartmental transfer within the
same fund may be authorized by the City Manager. A transfer between different funds may be authorized
initially by the City Manager, subject to approval within 30 days by resolution adopted by the City Council. A
third way is a transfer from the contingency account of the City Council, which may be authorized only by
resolution adopted by the Council; except that, in the event of an emergency declared by the Manager, such
a transfer may be made initially upon authorization of the Manager, subject to approval within 30 days by
resolution adopted by the Council. Any increase in the total appropriations for a fund must be approved by
ordinance of the Council. Budget-to-actual comparisons are provided in this report for each individual
governmental fund for which an appropriated annual budget has been adopted. For the general fund, this
comparison is presented on pages 69-70.
Local Economy. The City of Palm Beach Gardens has evolved into an upscale bedroom community with
the current tax base of the City reflecting a dependence on residential tax assessments with approximately
76% of ad valorem taxes generated by the residential component. However, the region does have a varied
commercial base that adds to the relative stability of the unemployment rate. Additionally, the City does not
assess many of the traditional taxes that other municipalities use for generating revenue, but rather, it
primarily depends on ad valorem taxes to fund services. Residents are not assessed additional taxes for
utility, solid waste, storm water, or fire rescue; and pay a minimal amount in communication services taxes.
The City has opted to pay for these services out of ad valorem assessments.
Major industries with headquarters or divisions located within the government’s boundaries or in close
proximity include bioscience, security, medical manufacturing, education, health care, financial services,
construction, and leisure service industries. Major employers include Wackenhut Corporation, Palm Beach
Gardens Medical Center, Palm Beach County School Board, PGA National Resort & Spa, Biomet 3i, Virtual
Bank, Belcan, Anspach and Catalfumo Construction. The bioscience industry will continue to grow rapidly
within the City’s boundaries as the expansion of the Scripps Research Institute develops.
The City of Palm Beach Gardens has been fortunate to have land mass that has been available for
residential development, so the reliance on ad valorem taxation has not been a major concern in past years.
However, as the City approaches build-out, it is prudent to diversify the tax base in lieu of the escalating
costs of providing services to residents. In January 2008, Florida voters approved Amendment 1, which
granted an additional $25,000 Homestead Exemption, exempted the first $25,000 of tangible personal
property from taxation, provided portability of up to $500,000 of the Save Our Homes Exemption on sales of
properties, and limited increases in the assessed value of non-homesteaded properties to 10%. The effect
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on the City of Palm Beach Gardens tax revenues was substantial and may nec
alternate funding mechanisms to maintain current levels of services.
ssitate the exploratic of
The location of the Scripps Research Institute will further the goals of the Economic Development Element of
the City of Palm Beach Gardens Comprehensive Plan and will ensure a diversified economy, shift ad
valorem tax revenues away from the residential component, encourage growth in cluster industries that
provide high-wage employment, and complement changing economic conditions. The development will not
only include the Scripps Research facility, and its related spin-off businesses, but also residential units,
schools, recreational facilities, and general commercial areas.
Phase I of the Scripps Florida development has been completed and included the construction of the Scripps
Florida headquarters. The campus includes three buildings with 350,000 square feet of laboratory and
administrative space. Germany’s Max Planck Society has started construction on a 100,000 square foot
biomedical research facility located next to Scripps Florida on six acres at Florida Atlantic University in
Jupiter.
Phase II of the Scripps Florida development is a proposed multi-use master plan community within the City
of Palm Beach Gardens located on approximately 683 acres of the Briger site. The proposed project
includes 1,600,000 square feet of Scripps Biotech Research and Development, 2,400,000 square feet of
other biotech/biomedical, pharmaceutical, ancillary off ice space, 500,000 square feet of retail space and
2,700 dwelling units. The proposed Scripps-Florida Phase II will generate 8,652 new jobs for the local
economy over the next two decades.
The City of Palm Beach Gardens currently has an employed labor force of approximately 22,533 out of a
total labor force of about 24,322, for an unemployment rate of 7.3%. This rate compares favorably to the
national unemployment rate of 9.8%. With the prospect of a major biotech medical research facility locating
in Palm Beach County, future employment within the City appears more than stable.
Long-term financial planning. As mentioned previously, the Scripps Research Institute will be located at
the parcel of land known as the Briger site. Phase I of the Scripps project has recently been completed and
encompasses 350,000 square feet of building within the Town of Jupiter on 30 acres on the Abacoa FAU
campus. The remainder of the Scripps Florida program or 1.6 million square feet will be accommodated on
70 acres of the Briger site which is located within the City of Palm Beach Gardens.
The Scripps Florida development presents many opportunities for the future financial stability of the City.
However, there are also many challenges that will need to be dealt with. There will be quality of life issues
that the City must face, such as transportation, roads, education, recreation, public safety and general
government levels of services that must not be compromised for either existing or future residents.
Unreserved, undesignated fund balance in the general fund (30.3 percent of total general fund expenditures)
exceeds the recommended practice of a range of 515%. Due to future uncertainties related to the current
economic and financial crisis along with changes to tax reform, the City is dedicated to maintaining a strong
fund balance position throughout the coming fiscal years.
Major Initiatives The next major City project will be the construction of an Emergency Operations and
Communications Center. The building will be used to store City records and the information technology
department’s equipment, house police dispatch, and act as the emergency operations center for hurricanes
and any other City emergencies. The total cost will be approximately $3.6 million of which $1.6 million will be
funded by police and fire impact fees and the remaining $2 million funded by a transfer from the general fund
to the police impact fund.
During 2009, there were several ongoing projects that will further enhance the City’s parks, facilities, and
roadways. Two major projects included PGA Park improvements and the Kyoto Gardens Drive Extension.
The PGA Park expansion project includes improvements to multi-purpose fields, field lighting, expanded
playground area and equipment, pavilion and other amenities to meet the needs of a growing community.
The project will also include parking, security lighting, site enhancements, and sports turf enhancements.
The total project cost is approximately $2.6 million, with $200,000 funded from the Florida Department of
Environmental Protection. The project was 48% complete as of September 30, 2009.
V
The Kyoto Gardens Drive Extension project included the design and construction of a four lane road with a
traffic signal at the intersection of A1A and Kyoto Gardens Drive. The estimated project cost was
approximately $3.7 million. This project was completed during the fiscal year.
Awards and Acknowledgements
The Government Finance Officers Association (“GFOA) awarded a Certificate of Achievement for
Excellence in Financial Reporting to the City of Palm Beach Gardens for its comprehensive annual financial
report (“CAFR”) for the year ended September 30, 2008. This was the fourteenth consecutive year that the
government has received this prestigious award. In order to be awarded a Certificate of Achievement, the
government published an easily readable and efficiently organized CAFR. This report satisfied both GAAP
and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current CAFR
continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the
GFOA to determine its eligibility for another certificate.
The GFOA also awarded the Award for Distinguished Budget Presentation to the City of Palm Beach
Gardens for its operating and capital improvements budget for the year ended September 30,2009. In order
to qualify for the Distinguished Budget Presentation Award, the City’s budget document was judged to be
proficient in several categories, including as a policy document, a financial plan, an operations guide, and a
communications device.
The preparation of this report would not have been possible without the efficient and dedicated services of
the entire staff of the finance department. We would like to express our appreciation to all members of the
department who assisted and contributed to the preparation of this report. Credit also must be given to the
Mayor and the Governing Council for their unfailing support for maintaining the highest standards of
professionalism in the management of the City of Palm Beach Gardens’ finances.
Ron Ferrid
City Manager
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Allan Owens, CPA, CGFO
Finance Director
City of Palm Beach Gardens, Florida
Principal City Officials
As of September 30,2009
Mayor
Vice-Mayor
Council Member
Council Member
Council Member
City Manager
Assistant City Manager - Administration
Assistant City Manager - Operations
City Attorney
City Clerk
Director of Engineering
Finance Administrator
Human Resources Administrator
Growth Management Administrator
Information Systems Administrator
Chief of Police
Fire Chief
Joseph Russo
David Levy
Eric Jablin
Jody Barnett
Bert Premuroso
Ronald M. Ferris
Stacy Rundle
Jack Doughney
Corbett &White, P.A.
Patricia Snider
Massimo Boss0
Allan Owens
Sheryl Stewart
Kara Irwin
Eric Holdt
Stephen Stepp
Pete Bergel
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-::Legal
City of Palm Beach Gardens, Florida
Organization Chart
I
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Mayor d City Council c
I I I
Manager,
Administration
City Manager
I I
Advisory Boards
narninisrrarion
Manager,
Operations
I I I I I I I
Neighborhood Parks 8 Grounds Public Facilites Recreation Construction Golf
Services Services
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Certificate of
Achievement
for Excellence
in Financial
Reporting
presentedto
City of Palm Beach Gardens
Florida
For its Comprehensive Annual
FinanCialReport
for the Fiscal Year Ended
September 30,2008
President
Executive Director
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FINANCIAL SECTION
REPORT OF INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
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cded public accountants
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor, City Council
City of Palm Beach Gardens, Florida
We have audited the accompanying financial statements of the governmental activities, each
major fund, and the aggregate remaining fund information of the City of Palm Beach Gardens,
Florida (the City) as of and for the year ended September 30, 2009, which collectively comprise
the City’s basic financial statements as listed in the table of contents. These financial statements
are the responsibility of City’s management. Our responsibility is to express opinions on these
financial statements based on our audit. We did not audit the financial statements of the Palm
Beach Gardens Police Officers’ Pension Fund and the City of Palm Beach Gardens Firefighters’
Pension Fund (collectively, the Pension Trust Funds), which represents 97% and 103%,
respectively, of the total assets and total additions of the Fiduciary Funds of the City. Those
financial statements were audited by other auditors whose reports thereon have been furnished
to us, and our opinion, insofar as it relates to the amounts included for the Pension Trust Funds,
is based solely on the reports of the other auditors.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements. An audit also
includes assessing the accounting principles used and the significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe that
our audit provides a reasonable basis for our opinions.
In our opinion, based on our audit and the reports of other auditors, the financial statements
referred to above present fairly, in all material respects, the respective financial position of the
governmental activities, each major fund, and the aggregate remaining fund information of the
City as of September 30, 2009, and the respective changes in financial position, and cash flows,
where applicable, thereof for the year then ended in conformity with accounting principles
generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated
March 31, 201 0, on our consideration of the City’s internal control over financial reporting and on
our tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements and other matters. The purpose of that report is to describe the scope of our testing
of internal control over financial reporting and compliance and the results of that testing, and not
to provide an opinion on the internal control over financial reporting or on compliance. That report
is an integral part of an audit performed in accordance with Government Auditing Standards and
should be considered in assessing the results of our audit.
Management’s discussion and analysis (pages 9 through 19), the budgetary comparison
schedule (pages 69 through 70), and the schedules of funding progress and employer
contributions for the pension trust funds and other post employment benefits (pages 71 through
73) are not a required part of the basic financial statements but are supplementary information
required by accounting principles generally accepted in the United States of America. We have
223 Sunset Avenue + Suite 200 + Palm Beach, Florida 33480 Q TEL (561) 655-5855 + FAX (561) 655-7688
applied certain limited procedures, which consisted principally of inquiries of management regarding the
methods of measurement and presentation of the required supplementary information. However, we did
not audit the information and express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City’s basic financial statements. The introductory section, combining and individual fund
financial statements and schedules, and statistical section are presented for purposes of additional
analysis and are not a required part of the basic financial statements. The combining and individual fund
financial statements and schedules have been subjected to the auditing procedures applied by us and
other auditors in the audit of the basic financial statements and, in our opinion, based on our audit and the
report of other auditors, are fairly stated in all material respects in relation to the basic financial
statements taken as a whole. The introductory and statistical sections have not been subjected to the
auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no
opinion on them.
Rampell & Rampell, P.A.
Palm Beach, Florida
March 31,201 0
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MANAGEMENT’S DISCUSSION AND ANALYSIS
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City of Palm Beach Gardens, Florida
Management’s Discussion and Analysis
As management of the City of Palm Beach Gardens, Florida (the “City”), we offer readers of the City’s financial
statements this narrative overview and analysis of the financial activities of the City for the year ended September
30, 2009. Readers are encouraged to consider the information presented here in conjunction with additional
information that is furnished in the letter of transmittal, which can be found on pages iii to vi of this report.
Financial Highlights
0 The assets of the City of Palm Beach Gardens exceeded its liabilities at the close of the most recent fiscal
year by $1 06.2 million (net assets). Of this amount, $25.7 million (unrestricted net assets) may be used to
meet the ongoing obligations to citizens and creditors. During the year ended September 30, 2009, the
City’s net assets increased by $4.7 million.
0 As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund
balances of $41 million, an increase of $900 thousand in comparison with the prior year. Approximately
54.6% of this total amount is available for spending at the government’s discretion (unreserved,
undesigna fed fund balance).
0 At the end of the current fiscal year, unreserved, undesignated fund balance of the general fund was
$19.8 million, or 30% of total general fund expenditures.
The City‘s total governmental debt decreased by $2.9 million (8.30h) during the current fiscal year.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City of Palm Beach Gardens’ basic
financial statements. The City’s basic financial statements consist of three components: 1 ) government-wide
financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. In addition to
these basic financial statements, this report contains other supplementary information.
Government-wide Financial Statements. The government-wide financial statements are designed to provide
readers with a broad overview of the City’s finances, in a manner similar to a private-sector business.
The statement of net assets presents information on all of the City‘s assets and liabilities, with the difference
between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful
indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City’s net assets changed during the most
recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the
change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this
statement for some items that will result in cash flows in future fiscal periods (e.g., earned but unused vacation
leave).
Both the government-wide and fund financial statements distinguish functions of the City that are principally
supported by taxes and intergovernmental revenues (governmental activities) from other functions that are
intended to recover all or a significant portion of their costs through user fees and charges (business-type
activities).
The governmental activities of the City include public safety, physical environment, transportation, culture and
recreation, and general government services. The City does not operate any business-type activities.
The government-wide financial statements can be found on pages 23 - 25 of this report.
Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over
resources that have been segregated for specific activities or objectives. The City, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal
9
requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary
funds and fiduciary funds.
Governmental Funds Governmental funds are used to account for essentially the same functions reported as
governmental activities in the government-wide financial statements. However, unlike the government-wide
financial statements, governmental fund financial statements focus on near-term inflows and outflows of
spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such
information may be useful in evaluating the City's near term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is
useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government-wide financial statements. By doing so, readers may better understand
the long-term impact of the City's near-term financing decisions. Both the governmental fund balance sheet and
the governmental fund statement of revenues, expenditures, and changes in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City maintains several individual governmental funds. Information is presented separately in the
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and
changes in fund balances for the General, Recreation Impact Fee and Road Impact Fee funds, all of which are
considered to be major funds. Data from the other governmental funds are combined into a single, aggregated
presentation. Individual fund data for each of these non-major governmental funds is provided in the form of
combining statements on pages 79 - 97 of this report.
The City adopts an annual appropriated budget for its General Fund. A budgetary comparison schedule has been
provided for the General Fund to demonstrate compliance with this budget (pages 69 - 70).
The basic governmental fund financial statements can be found on pages 23 - 25 of this report.
Proprietary Funds The City maintains only one type of proprietary fund. Internal service funds are used to
account for the City's fleet maintenance and self insurance provided to all departments on a cost reimbursement
basis.
The basic proprietary fund financial statements can be found on pages 34 - 37 of this report.
Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside the
City. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those
funds are not available to support the City's own programs. The accounting used for fiduciary funds is much like
that used for proprietary funds.
The basic fiduciary fund financial statements can be found on pages 38 - 39 of this report.
Notes to the Basic Financial Statements. The notes provide additional information that is essential to a full
understanding of the data provided in the government-wide and fund financial statements.
The notes to the basic financial statements can be found on pages 43 - 65 of this report.
Other Information. In addition to the basic financial statements and accompanying notes, this report also
presents certain required supplementary information including the budgetary comparison schedule of the General
Fund and information concerning the City's progress in funding its obligation to provide pension and other
postemployment benefits to its employees.
Required supplementary information can be found on pages 69 - 75 of this report.
The combining statements referred to earlier in connection with non-major governmental funds is presented
immediately following the required supplementary information.
Combining and individual fund statements and schedules can be found on pages 79-97 of this report.
10
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Government-wide Financial Analysis
As noted earlier, net assets may serve over time as a useful indicator of the City's financial position. In the case of
the City of Palm Beach Gardens, assets exceeded liabilities by $106.2 million at the close of the most recent
fiscal year. By far the largest portion of the City's net assets (63%) represents investment in capital assets (e.g.,
land, buildings and improvements, roadways, machinery and equipment), less any related outstanding debt used
to acquire those assets. The City uses these capital assets to provide services to citizens; consequently, they are
not available for future spending. Although the City's investment in its capital assets is reported net of related
debt, it should be noted that the resources needed to repay this debt must be provided from other sources since
the capital assets themselves cannot be used to liquidate these liabilities.
(In millions)
_TI
Invested in capital Restricted
assets net of related
debt
Unrestricted
As the chart shown above illustrates, an additional portion of the City's net assets, $13.4 million (12.7%),
represent resources that are subject to external restrictions on how they may be used. The remaining balance of
unrestricted net assets of $25.7 million (24.3%) may be used to meet the City's ongoing obligations to citizens and
creditors .
City of Palm Beach Gardens
Net Assets
September 30,2009 and 2008
The following table illustrates a summary of net assets by Governmental activities:
Governmental Activities
2009 2008
Current and other assets
Capital assets, net
Total assets
Long-term I iabi I i t ies
Other liabilities
Total liabilities
Inested in capital assets,
Restricted
Unrestricted
net of related debt
Total net assets
$ 53,833,998 $ 52,115,655
98.237.444 97.773.460
152,071,442 149,889,115
31,725,024 34,271,843
14.156.281 1 4,044.797
45,881,305 48,316,640
67,009,120 63,743,178
13,449,860 12,679,885
25,731 ,I 57 25,149,412
$ 106,190,137 $ 101,572,475
~
At the end of the current fiscal year, the City is able to report positive balances in net assets for all governmental
type activities.
11
There was an overall increase in the City’s assets of $2.2 million or 1.5% during the current fiscal year. The
increase is a result of an increase in cash and investments due to revenues exceeding expenses during the
current fiscal year.
The City’s liabilities decreased by $2.4 million or 5% during the current fiscal year. The decrease represents the
net effect of a reduction in debt of approximately $2.9 million along with an increase to record the net other
postemployment benefit (OPEB) obligation of approximately $327 thousand.
City of Palm Beach Gardens
Changes in Net Assets
September 30,2009 and 2008
Reenues:
Program revenues:
Charges for senices
Operating grants and contributions
Capital grants and contributions
General Revenues:
Taxes:
Property taxes
Local business tax
Public service taxes
Sales Tax and local option gas tax
State shared reenue
Unrestricted inestment earnings
Gain on disposal of capital assets
Miscellaneous
Unrestricted intergoemmental:
Total revenues
Expenses:
General goemment
Public safety
Cult urehecreat ion
Physical environment
Transportat ion
Interest on long-term debt
Total expenses
Change in net assets
Net assets - beginning
Net assets - ending
Governmental
Activities
2009 2008
$ 15,424,011 $ 16,188,110
1,296,236 2,769,458
3,551,406 557,820
50,314,207
1,540,700
1,278,766
3,726,39 1
1,076,977
1,415,326
17,141
1.596.547
50,362,460
1,531,977
956,919
4,039,597
1,193,969
1,741,515
242,496
1.273.400
81,237,708 80,857,721
15,136,680 14,954,447
41,112,818 4031 0,054
9,151,914 8,784,481
5,771,316 6,067,686
3,954,595 3,860,350
1,492,723 1,662,578
76,620,046 75,839,596
4,617,662 5,018,125
101,572,475 96,554,350
$ 106,190,137 $ 101,572,475
Governmental Activities As illustrated in the table on the previous page, net assets of the City’s governmental
activities increased by 4.6% ($4.7 million), from $101.5 million in last fiscal year to $106.2 million in the current
fiscal year. Key elements of this increase are:
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0 Operating grants and contributions decreased by $1.5 million (53%), due primarily to prior year FEMA
reimbursements relating to Hurricanes Frances and Jeanne.
0 Capital grants and contributions increased by $3 million (5270/0), due to a developer contribution from
Catalfumo Construction for a portion of the Kyoto Gardens Drive extension.
For the most part, increases in expenses closely paralleled inflation and growth in the demand for services.
The chart below depicts expenses and program revenues by function for all governmental activities. The graph
illustrates the relatively minor amount of support for governmental operations that is derived from program
revenues.
City of Palm Beach Gardens
Expenses 81 Program Revenues - Governmental Activities (in millions)
Year Ended September 30,2009
$40
$35
$30
$25
$20
$1 5
$1 0
$5
$0
General Public Safety
Government
Culture and
Recreation
Expenses
Physical Transportation Interest on Long
Environment Term Debt
u Program Revenues
13
City of Palm Beach Gardens
Revenues by Source - Governmental Activities
Year Ended September 30,2009
Capital Grants &
Operating Grants & Contributions
Contributions
1%
Charges for Services
19%
Other
Unrestricted
Investment Earnings
2%
State Shared Revenue
1 Yo
Public Service Taxes
1%
.
I
Sales Tax and Local
Option Gas Tax
5% Local Business Tax
2%
L
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'\
As illustrated in the chart above, property taxes comprise 63% of total governmental activity revenues.
Financial Analvsis of the Citv's Funds
As noted earlier, the City of Palm Beach Gardens uses fund accounting to ensure and demonstrate compliance
with finance-related legal requirements.
Governmental Funds The focus of the City's governmental funds is to provide information on near-term inflows,
outflows, and balances of spendable resources. Such information is useful in assessing the City's financing
requirements. In particular, unreserved fund balance may serve as a useful measure of the City's net resources
available for spending at the end of the fiscal year.
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Property Taxes
63%
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City of Palm Beach Gardens
Governmental Fund Balances (in millions)
- - September - - 30,2009 --- - -
$lo $5 i
General Fund
rr Unreserved Fund Balance
Other Governmental
u Reserved Fund Balance
As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balances
(both reserved and unreserved) of $41 million, an increase of $900 thousand in comparison with the prior year.
Approximately 54.6% of this total amount ($22.4 million) represents unreserved, undesignated fund balance,
which is available for spending at the City's discretion. The remainder of fund balance is reserved or designated
to indicate it is not available for new spending because it has already been committed for a variety of purposes,
such as construction projects, grant expenditures and encumbrances.
The General Fund is the chief operating fund of the City. General tax revenues and other receipts that are not
allocated by law or contractual agreement to another fund are accounted for in this fund. General operating
expenditures, fixed charges and capital improvement costs not paid through other funds are paid from this fund.
At the end of the current fiscal year, unreserved, undesignated fund balance of the General Fund was $19.8
million, designated fund balance was $3.9 million, and reserved fund balance was approximately $3.5 million, for
a total fund balance of $27.2 million. The amount of General Fund revenues by type, their percent of the total and
the amount of change compared to last fiscal year are shown in the following schedule:
Percent Percent Increase Percentage
2009 of 2008 of (Decrease) of Increase
Remnue Sources Amount Tota I Amount Total From 2008 (Decrease)
Taxes
Franchise fees
Licenses and permits
Intergommmental
Charges for setices
Fines and forfeitures
Inwstment income
Miscellaneous
Total revenues
$ 53,133,673
5,702,964
2,020,336
5,626,551
1,936,315
424,257
1,285,619
817,773
$70,947,488
74.9%
8.0%
2.8%
8.0%
0.6%
1.8%
1.2%
1 00.0%
2.7%
$52,851,356
551 6,091
2,832,118
7,439,267
1,826,390
307,933
1,332,349
630,151
$72,735,655
72.7% $ 282,317
7.6% 186,873
3.9% (81 1,782)
2.5% 109,925
0.4% 116,324
1.8% (46,730)
0.9% 1 87,622
1 0.2% ( 1 ,8 1 2,716)
100.0% $ (1,788,167)
0.5%
3.4%
(28.7)0/,
(24.4)%
6.0%
37.8%
(3.5)oh
29.8%
(2.5)0/,
As illustrated above, General Fund revenue decreased by approximately $1.8 million, or 2.5%, in fiscal year 2009.
Intergovernmental revenue decreased by $1.8 million or 24%, mainly due to FEMA reimbursements relating to
Hurricanes Frances and Jeanne that were received in the prior year. Licenses and permits decreased by $800
thousand or 29% as a result of a decrease in building permits collected.
15
74.9%
City of Palm Beach Gardens
General Fund Revenues
Year Ended September 30,2009
Investment Income
Fines &
Forfeitures
1.8% 1.2%
Licenses &-
Services I
Intergovernmental /m - 7.9%
Franchise Fees J
8.0%
The graph above illustrates the percentage composition of General Fund revenues by type. As can be seen,
Taxes comprise the majority of General Fund revenues, with the next largest sources of revenues being
Franchise Fees and Intergovernmental revenues.
Expenditures in the General Fund are shown in the following schedule:
Percent Percent Increase Percentage
2009 of 2008 of (Decrease) of Increase
Ex Dendi t ures Amount Tota I Amount Total From 2008 (Decrease)
General goemment $ 14,592,013 21.8% $ 14,613,265 21.0% $ (21,252) (0,l)Yo
Public safety 38,645,716 58.1% 38,458,969 55.5% 186,747 0.5%
Culture and recreation 3,585,246 5.4% 3,788,261 5.5% (203,015) (5.4)0/,
Physical environment 5,375,753 8.1% 5,848,500 8.4% (472,747) (8.1 )Yo
Capital outlay 1,104,914 1.7% 3,374,646 4.9% (2,269,732) (67.3)Oh
Debt senice 3,266,200 4.9% 3,272,400 4.7% (6,200) (0.2)YO
Total expenditures $ 66,569,842 100.0% $69,356,041 100.0% $(2,786,199) (4.0)0/,
In fiscal year 2009, total General Fund expenditures decreased $2.8 million or 4.0% compared to the prior year.
The decrease is a result of tax reform and spending cuts mandated by the City. Public safety was the only
function to show an increase compared to the prior year of approximately $1 87 thousand or .5%. The increase is
mostly attributed to personnel costs associated with union negotiated salary adjustments and required employer
contribution increases to the Police and Fire Pensions.
As illustrated in the graph below, Public Safety expenditures account for over one-half of total General Fund
expenditures:
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City of Palm Beach Gardens
General Fund Expenditures
Year Ended September 30,2009
\ Capital Outlay
Physical
1.7%
Debt Service
4.9% I General Environment
8.1% 1
1 Culture/ Recreation
5.4%
Public Safety ' 58.1%
Recreation Impact Fund: The City's Recreation Impact Fund is a capital project fund established to account for
the receipt and disbursement of developer paid impact fees restricted for the purpose of enhancing recreational
opportunities and service in the City. Recreation Impact Fund revenues consisted of approximately $208,000
from impact fees, $1 4,000 from investment income, $1 38,000 from intergovernmental revenue and $1 0,000 from
miscellaneous sources. Capital outlay expenditures of $1 million were for the following projects: PGA Park
improvements, Lilac Park improvements, Plant Drive Park expansion, and Tot Lot expansion and equipment. At
the end of the current fiscal year, fund balance was $1,862,326.
Road Impact Fund: The City's Road Impact Fund is a capital project fund established to account for the receipt
and disbursement of developer paid impact fees restricted for the purpose of providing increased traffic service
levels. Road Impact Fund revenues consisted of approximately $238,000 from impact fees, $76,000 from
investment income and $439,000 from a developer contribution for their portion of the cost of a traffic signal
installation at the intersection of Lake Victoria and Kyoto Gardens Drive. Capital outlay expenditures of $2.7
million were for the following projects: Kyoto Gardens Drive Extension, and traffic signal installation at the
intersections of Lake Victoria and Kyoto Gardens Drive and Hiatt Drive and Northlake Boulevard. At the end of
the current fiscal year, fund balance was $4,052~ 33.
General Fund Budgetary Highlights
During the past year, the budget was amended two times. The Council authorized the budget amendments
principally to:
0 Adjust the carryover of funds by the amounts reserved for purchase orders and designated for projects
from the previous fiscal year.
0 Adjust fund balance carryovers to actual amounts per the fiscal year 2008 audit.
17
Capital Assets and Debt Administration
Capital Assets: The following table illustrates the City’s capital assets for its governmental activities as of
September 30, 2009, which amount to $98.2 million (net of accumulated depreciation). These assets include
land, buildings, roadways, drainage and structures, improvements other than buildings and machinery and
equipment. The total increase in the City’s capital assets for the current fiscal year was 5%.
Govern m e nta I
Activities
2009 2008
Land $ 14,852,345 $ 14,724,235
Construction in progress 3,713,300 5,699,479
Buildings 20,578,188 21,739,264
Roadways 29,801,718 25,086,751
Drainage and structures 1 4,074,939 14’270,329
Improvements other than buildings 8,551,050 8,368,857
Total $98,237,444 $ 97,773,460
Machinery and equipment 6,665,904 7,8a4,545
- .
Major capital asset events during the current fiscal year included the following:
0 Completion of the Kyoto Gardens Drive extension project totaling $5.8 million
0 Completion of the PGA Park renovations project totaling approximately $798,000
Purchase of two rescue units totaling approximately $31 9,000
Additional information on the City’s capital assets can be found in Note 5 starting on page 51 of this report.
Long-term Debt: The following table illustrates the City’s governmental activity long-term debt. At the end of the
current fiscal year, the City had total debt outstanding of $32.5 million. All of the City‘s outstanding debt is
secured by specified revenue sources:
Debt payable:
General obligation
Non ad mlorem bonds payable
Notes payable
Capital leases payable
Total
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Activities
2009 2008
$10,567,106 $ 11,527,046
20,980,228 22,802,384
72,881
922,247 996,465
$32,469,581 $ 35,398,776
All of the City’s general obligation debt is rated AA or higher by Standard & Poor’s and Fitch Ratings. The City’s
non-ad valorem debt is rated AA-1 or higher by Standard & Poor’s and Fitch and AA-2 by Moody’s. The City’s
comprehensive plan provides that debt expenditures shall not exceed 20% of total annual revenues and total
outstanding debt is limited to no more than 10% of the City’s property tax base.
Additional information on the City’s long-term debt can be found in Note 6 starting on page 52 of this report.
18
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Economic Factors and Next Year's Budgets and Rates
The City's local economy is primarily based upon construction, retail and service activities. The unemployment
rate for the City is currently 7.3%. Due to the current economic conditions and declining real estate market, new
construction was down 45% to $189.3 million in permit valuation issued during the fiscal year.
All of these factors were considered in preparing the City of Palm Beach Gardens' budget for the year ending
September 30, 201 0.
During the current fiscal year, undesignated
fund balance in the General Fund was
$19.8 million. It is approximately equal to
three months of the General Fund
expenditures. Over the last nine years, the
City has been able to increase its
undesignated fund balance as shown in the
graph to the right.
Fiscal Years 2001 through 2009
(in millions)
20
15
10
5
0
2001
Fiscal Years 2001 through 2009
et-
2001 2002 2003 2004 2005 2006 2007 2008 2009
soprating & Debt Millage
2002 2003 2004 2005 2006 2007 2008 2009
Undesignated Fund Balance
In 1995, the State of Florida limited all local
governments' ability to increase property taxable
values in any given year to 3% or cost of living,
whichever is lower. The graph to the left indicates
the property tax trend over the last nine years. For
many years, the City, just like many cities across
the country, has had to face the challenge of
keeping taxes and service charges as low as
possible while providing residents with the level of
service they have come to expect.
Reauests for Information
This financial report is designed to provide a general overview of the City of Palm Beach Gardens' finances for
all those with an interest in the City's finances.
Questions concerning any of the information provided in this report or requests for additional financial
information should be addressed to Allan Owens, Finance Administrator, Finance Department, City of Palm
Beach Gardens, 10500 N. Military Trail, Palm Beach Gardens, Florida 33410.
19
I
BASIC FINANCIAL STATEMENTS
City of Palm Beach Gardens, Florida
Statement of Net Assets
September 30,2009
Governmental
Assets:
Cash and cash equivalents
Investments
Receivables (net of allowance for doubtful accounts of $887,076)
Due from other governments
Inventories
Prepaid expenses
Net pension asset
Deferred charges
Investment in Joint Venture
Capital assets not being depreciated
Capital assets being depreciated, net
Total assets
Liabilities:
Accounts payable
Accrued liabilities
Claims payable
Unearned revenue
Accrued interest payable
Noncurrent liabilities:
Due within one year
Due in more than one year
Total liabilities
Net assets:
Invested in capital assets, net of related debt
Restricted for:
Capital improvements
Debt service
Other purposes
Total net assets
Unrestricted
Activities
$ 23,236,605
26,261,673
2,055,140
51 7,773
220,780
57,092
222,956
31 7,314
944,665
18,565,645
79,671,799
$ 152,071,442
$ 3,069,955
2,572,383
848,230
3,506,477
460,341
3,698,895
31,725,024
$ 45,881,305
$ 67,009,120
10,749,468
2,395,707
304,685
25,731,157
$ 106.190.137
See notes to basic financial statements.
23
City of Palm Beach Gardens, Florida
Statement of Activities
Year Ended September 30,2009
FunctionslPrograms
Programs Activities
Governmental activities:
General government
Public safety
Culture and recreation
Physical environment
Transportation
Interest on long-term debt
Total governmental activities
Expenses
Program Revenues
Charges Operating Capital
for Grants and Grants and
Services Contributions Contributions
$ 15,136,680 $ 8,594,096 $ -$ 7,190
41,112,818 2,423,564 1,257,168 77,871
9,151,914 4,168,677 7,500 138,401
5,771,316 - 31,568 1 17,960
3,954,595 237,674 - 3,209,984
1.492.723
76.620.046 15.424.01 1 1,296,236 3,551,406
General revenues:
Property taxes
Local business tax
Public service taxes
Sales tax and local option gas tax
State shared revenue
Taxes:
Unrestricted intergovernmental:
Unrestricted investment earnings
Gain on disposal of capital assets
Miscellaneous
Total general revenues
Change in net assets
Net assets, beginning
Net assets, ending
See notes to basic financial statements.
24
a a a a a a
a a e a a a
a a a a a a e
a a a a
a a a a a a a a a a a
a
a
0
e a
0
e
0
0
a
a a e e e e e e e e e e e e e e e e e e
e a m e e e e e e e e a a e a
Net (Expense)
Revenue and
Change in
Net Assets
Governmental
Activities
$ (6,535,394)
(37,354,215)
(4,837,336)
(5,621,788)
(1,492,723)
(56,348,393)
(506,937)
50,314,207
1,540,700
1,278,766
3,726,391
1,076,977
1,415,326
17,141
1,596,547
60,966,055
4,617,662
101,572,475
$ 106,190,137
b
25
City of Palm Beach Gardens, Florida
Balance Sheet
Governmental Funds
September 30,2009
Assets:
Current assets:
Cash and cash equivalents
Investments
Receivables:
Accounts (net of allowance for doubtful
Note
Franchise fees
Utility taxes
Interest
Due from other governments
Inventory
Prepaid expenditures
Total assets
accounts of $887,076)
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenue
Total liabilities
Fund Balances:
Reserved for:
Encumbrances
Long term note
Debt service
Prepaid expenditures
Law enforcement
Inventory
Unreserved, designated for:
Special projects
Subsequent year budget
Economic development
General fund
Special revenue funds
Total fund balances
Total liabilities and fund balances
Unreserved, undesignated, reported in:
See notes to basic financial statements.
26
Road Recreation
General Impact Fees Impact Fees
$ 6,875,503
24,940,131
$ 1,725,700 $ 5,146,308
850,520
289,288
350,000
1,004,124
86,413
147,516 26,071
323,786 138,401 -
46.952 -
$34,063,713 $ 1,864,101 6,022,899
e e e e e e e e e e e e e e
e e e e e e
0
e
0 e e
e e e e e e
0 e
0
0
0
0
0
e
a
19,850,415 a
27,250,097 1,862,326 4,052,133
$34,063,713 $ 1,864,101 $6,022,899
rn
$ $ 2,751,666 1,775 $ 168,951
2,567,052
1,494,898 1,801,815
6,813,616 1,775 1,970,766
379,686
350,000
2,395,707
46,952
304,685 -
64,636 437,584
1,183,679
1,756,726
982,247
1,797,690 3,614,549
a a a a a a a
a Other Total a Governmental Governmental a Funds Funds
a a $ 7,505,450 $21,252,961 a 471,022 26,261,673
a a 57,936 347,224 - 350,000 a - 1,004,124 a - 86,413
14,438 188,025
55,586 517,773
21,802 21,802 a 10,140 57,092 a $ 8,136,374 50,087,087
a a
* a
$ 36,776 a 5,331
a $ 2,959,168
2,572,383 a 209,764 3,506,477
a a a a a
0 a a a a
251,871 9,038,028
0 - 19,850,415
a
a a a e
e 2,548,489 2,548,489
7,884,503 41,049,059
$ 8,136,374 $50,087,087
40,769
10,140
21,802
-
5,263,303
922,675
350,000
2,395,707
57,092
304,685
21,802
11,859,221
1,756,726
982,247
n
27
City of Palm Beach Gardens, Florida
Reconciliation of Governmental Fund
Balance Sheet to the Statement of Net Assets
September 30,2009
Total fund balances - governmental funds (page 27)
Amounts reported for governmental activities in the statement of net
assets are different because:
Capital assets used in governmental activities are not financial
resources and therefore are not reported in the governmental
funds. (Excludes internal service fund capital assets.)
Governmental funds report the effect of issuance costs, premiums,
discounts and similar items when debt is first issued, whereas
these are deferred and amortized in the statement of activities.
Deferred charges
Long-term liabilities are not due and payable in the current period
and therefore are not reported in the funds. (Excludes internal
service fund liabilities.) Long-term liabilities at year-end consist of:
Bonds payable
Capital leases payable
Net other postemployment benefit obligation
Accrued interest payable
Compensated absences
The internal service funds are used by management to charge the
cost of fleet maintenance activities and insurance to individual
funds. The assets and liabilities of the internal service funds are
included in governmental activities in the statement of net assets.
Other long term assets are not available to pay for current period
expenditures, and therefore, are not recognized in the funds.
Investment in joint venture
Net pension asset
Total net assets of governmental activities (page 23)
See notes to basic financial statements.
28
(30,623,391 )
(922,247)
(327,000)
(460,341)
(2,942,908)
$ 41,049,059
96,592,568
317,314
(35,275,887)
2,339,462
944,665
222,956
$106,190,137
e e e e e e e e e e e e e e e e e e e e e e e e e e
e e e e e e e e e e e e e e e a -
e
e e e e e e e e a e e e e e e e e e e e e e e e e e e a e e e e
0
0 e
e e e
a
a
a a
a
City of Palm Beach Gardens, Florida
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended September 30,2009
Recreation Road
General Impact Impact
Revenues:
Taxes
Ad valorem taxes
Local business taxes
Utility taxes
Franchise fees
Licenses and permits
Intergovernmental
Impact fees
Charges for services
Fines and forfeitures
Investment income
Miscellaneous
Total revenues
Expenditures:
Current:
General government
Public safety
Culture and recreation
Physical environment
Transportation
Capital outlay
Debt service:
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other financing sources (uses):
Transfers in
Transfers out
Sale of capital assets
Total other financing sources (uses)
Net change in fund balances
Fund balances, beginning
Fund balances, ending
30
$ 50,314,207
1,540,700
1,278,766
5,702,964
2,020,336
5,626,551
1,936,315
424,257
1,285,619
81 7,773
$
138,401
208,258 237,673
13,936 76,047
10,000 439.091
70,947,488 370,595 752,811
14,592,013
38,645,716
3,585,246
5,375,753
1,104,914
8,330
1,001,099
-
9,507
2,738,305
2,231,314
1,034,886
66,569,842 1,009,429 2,747,812
4,377,646 (638,834) (1,995,001)
362,762
(2,625,943) (702,373)
7,278 -
(2,255,903) (702,373)
2,121,743 (638,834) (2,697,374)
25,128,354 2,501,160 6,749,507
$ 27,250,097 $ 1,862,326 $ 4,052,133
e e e e e e e e e e e e e e e e e e e e e e e
e e e
e e e e e e e e
a
e
a a e e e
e a
a a a a a a a a
0 a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a
m
~~
Other Total
Governmental Governmental
Funds Funds
$ $ 50,314,207
1,540,700
1,278,766
5,702,964 - 2,020,336
689,819 6,454,771
121,567 567,498
3,928,860 5,865,175
11,970 436,227
39,143 1,414,745
803,356 2.070.220
5,594,715 77,665,609
432,959
3,770,162
799,713
395,394
697,881
363,320
14,592,013
39,078,675
7,363,738
5,375,753
809,220
5,239,712
2,929,195
1,398,206
6,459,429 76,786,512
(864,714) 879,097
3,928,316 4,291,078
(91 0,000) (4,238,316) - 7,278
3,018,316 60,040
2,153,602 939,137
5,730,901 40,109,922
$ 7.884.503 $ 41.049.059
31
City of Palm Beach Gardens, Florida
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances
of the Governmental Funds to the Statement of Activities
Year Ended September 30,2009
Net change in fund balances- total governmental funds (page 31) $ 939,137
Amounts reported for governmental activities in the statement of activities are
different because:
Governmental funds report capital outlays as expenditures. However, in the
statement of activities the cost of capital assets is allocated over their estimated
useful lives and reported as depreciation expense. This is the amount by which
capital outlays exceeded depreciation in the current period. The amount is less
than the total capital outlay since capital outlay includes amounts that are under
the capitalization threshold, and therefore, were not capitalized.
Expenditures for capital assets
Less current year depreciation
In the statement of activities, only the gain on the sale of capital assets is
reported, whereas in the governmental funds, the proceeds from the disposal
increase financial resources:
3,044,798
(5,013,594)
(1,968,796)
Proceeds from disposal of capital assets
Gain on disposal of capital assets
Revenues in the statement of activities that do not provide current financial
resources are not reported as revenues in the funds:
Capital contributions from developer
(90,616)
51,477
(39,139)
2,770,893
Debt proceeds provide current financial resources to governmental funds, while
the repayment of the principal of long-term debt consumes the current financial
resources of governmental funds. Neither transaction, however, has any effect
on net assets. Also, governmental funds report the effect of issuance costs,
premiums, discounts and similar items when debt is first issued, whereas these
amounts are deferred and amortized in the statement of activities:
Principal payments on debt
Amortization of issuance costs
Amortization of deferred charges
Amortization of premium
2,929,195
(33,699)
(1 30,753)
37,215
2,801,958
Some expenses reported in the statement of activities do not require the use of
current financial resources and therefore are not reported as expenditures in
governmental funds:
Change in accrued interest payable
Change in compensated absences
Net other postemployment benefit obligation
Change in net pension benefit asset
32
32,720
1,794
(327,000)
(38,341)
(330,827)
Continued on next page.
e a a a a a a a a a a e a a a a e a a e e
0 e a a a a a a a a a a a a e a e a a a a e
m
Governmental funds report the investment in joint venture as expenditures.
However, the cost of the investment in joint venture is recorded as an asset in
the statements of net assets.
Internal service funds are used by management to charge the cost of fleet
maintenance and self-insurance activities to individual funds. The net revenues
of the internal service funds are reported with governmental activities.
Change in net assets of governmental activities (page 25)
144,726
299,710
$ 4,617,662
33
City of Palm Beach Gardens, Florida
Statement of Net Assets
Proprietary Funds
September 30,2009
Govern men tal
Activities
Internal
Service
Funds
Fleet Self
Manaaement Insurance
Assets:
Current assets:
Cash and cash equivalents
Accounts receivable
Inventory
Total current assets
Capital assets being depreciated, net
Total noncurrent assets
Total assets
Noncurrent assets:
Liabilities:
Current liabilities:
Accounts payable
Claims payable
Total current liabilities
Noncurrent liabilities:
Claims payable
Compensated absences payable
Total noncurrent liabilities
Total liabilities
Net Assets:
Invested in capital assets
Unrestricted
Total net assets
See notes to basic financial statements.
34
$ 104,146
198,978
$1,879,498
79,354
303,124 1,958,852
1,644,876 -
1,644,876
$1,948,000 $1,958,852
- - - - - 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
m
$ 41,862 $ 68,925
848,230
41.862 91 7.1 55
576,801
31,572
31,572 576,801
$ 73,434 $1,493,956
$1,644,876 $
229,690 464,896
$1,874,566 $ 464,896
e
0
0 e e
0
0 a e
0 e e a e e a e
0
0 e e
e
0 e a
0 e
0 e a
0
0 e a e
0 e e a
0 a
0
e
rn
City of Palm Beach Gardens, Florida
Statement of Revenues, Expenses and Changes in Fund Net Assets
Proprietary Funds
Year Ended September 30,2009
Operating revenues:
Charges for service
Employer contributions
Employee contributions
Miscellaneous
Total operating revenues
Govdrnmental
Activities
lnkernal
Service
Fbnds
Fleet Self
Management Insurance
$ 2,123,202 $ -
5,495,972 - 767,895
15,879 83,051
2,139,081 6,346,918
Operating expenses:
Personnel expenses
Claims expense
Repair and maintenance
Fuel and chemicals
Operating supplies
Other professional and contractual
Other expenses
Depreciation
Total operating expenses
Operating income (loss)
Nonoperating revenues (expenses):
Investment income
Loss on disposal of capital assets
Total nonoperating revenues (expenses)
Income (loss) before transfers
Transfers out
Change in net assets
Net assets, beginning
Net assets, ending
731 ,109 - - 5,258,022
272,374
509,206
102,063 -
12,665 624,578
5,910 -
2,217,169 5,882,600
(78,088) 464,318
583,842
578
(34,336)
(34,336) 578
(112,424) 464,896
(52,762)
(1 65,186) 464,896
2,039,752 -
$ 1,874,566 $ 464,896
See notes to basic financial statements.
35
City of Palm Beach Gardens, Florida
Statement of Cash Flows
Proprietary Funds
Year Ended September 30,2009
Governmental
Activities
Cash flows from operating activities:
Receipts for interfund services provided
Payments to suppliers for goods and services
Payments to employees for services
Payments for claims
Other operating revenues
Net cash provided by operating activities
Cash flows from noncapital financing activities:
Transfers to other funds
Net cash used in noncapital financing activities
Cash flows from capital and related financing activities:
Purchases of capital assets
Proceeds from sale of capital assets
Net cash used in capital and related financing activities
Cash flows from investing activities:
Interest earned
Net cash provided by investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents, beginning of year
Cash and cash equivalents, end of year
Internal
Service
Funds
Fleet Self
Management Insurance
$ 2,123,202 $ 6,184,513
(970,363) (555,653)
(730,474)
(3,832,991 )
15.879 83.051
438.244 1.878.920
(52,762)
(52,762)
(368,353)
49,150
(319.203)
578
578
66,279 1,879,498
37,867
$ 104,146 $ 1,879,498
Continued on next page.
36
e e e e e e e e e e e e e e e e e e e e e e e
e e e e e e e e e e e e e e e e e e a
0
A
City of Palm Beach Gardens, Florida
Statement of Cash Flows (Continued)
Proprietary Funds
Year Ended September 30,2009
Governmental
Adtivities
Internal
Service
Punds
Fleet Self
Management Insurance
Reconciliation of operating income (loss) to net cash provided by
operating activities:
Operating income (loss)
Adjustments to reconcile operating income (loss) to net cash provided by
operating activities:
Depreciation
Changes in operating assets and liabilities:
Accounts receivable
Inventory
Accounts payable and accrued liabilities
Claims payable
Compensated absences
Total adjustments
Net cash provided by operating activities
$ (78,088) $ 464,318
583,842
(79,354)
(40,827)
(27,318) 68,925
1,425,031
516,332 1,414,602
$438,244 $ 1,878,920
635
See notes to basic financial statements.
37
City of Palm Beach Gardens, Florida
Statement of Fiduciary Net Assets
Fiduciary Funds
September 30,2009
Pension
Trust
Funds
Assets:
Cash and cash equivalents
Investments, at fair values:
U.S. Government obligations
Municipal bonds
Mortgage backed securities
Corporate bonds
Equity securities
Equity funds
International funds
Real estate funds
Total investments
Receivables:
Interest
Employer
State of Florida
Employees
Total receivables
Prepaid expenses
Total assets
Liabilities:
Accounts payable
Due to DROP Account
Total liabilities
Net assets:
Net assets held in trust for pension benefits
See notes to basic financial statements.
38
$ 4,977,325
3,022,8 1 9
219,538
6,195,842
10,285,857
18,662,239
12,364,077
5,089,928
756.753
56,597,053
226,224
1,647,729
492,584
11 5,353
2,481,890
64,884
$64,121,152
a a a a a a a a a a a a a
a
a a a a
a a a a a a a a a a a a a a a a a
a a
0
0
e
0
0
0
m
$ 83,725
80,506
$ 164,231
$63,956,921
City of Palm Beach Gardens, Florida
Statement of Changes in Fiduciary Net Assets
Fiduciary Funds
Year Ended September 30,2009
Additions:
Contributions:
Employer
Insurance premium taxes collected by the State of Florida
Employee
Total contributions
on behalf of the City of Palm Beach Gardens
Investment earnings:
Net appreciation in fair value of investments
Interest and dividends
Total investment earnings
Less investment expense
Net investment earnings
Total additions
Deductions:
Pension benefits
Administrative expenses
Total deductions
Change in net assets
Net assets, beginning
Net assets, ending
See notes to basic financial statements.
Pension
Trust
Funds
$ 6,590,913
1 ,101,129
1,484,851
9,176,893
1,153,639
1,356,605
2,510,244
(260,462)
2,249,782
11,426,675
1,648,814
191,216
1,840,030
9,586,645
54.370.276
$ 63,956,921
39
e e e e e e e e e e e e e e e e e e e e e e e
0
0 e e e e e e
e e e e e e e e
e
a
e e e e e e e e e e e e e e e e e e e e e e e e
0
0 e e e e e e
0 e e
0 e e a e e e e
rn
NOTES TO BASIC FINANCIAL STATEMENITS
a a a a a a a
a a a a a
a
a
a a a a a a a a a a a
a a a a a a a
a a a a a
e
a
0
a
e
0
m
City of Palm Beach Gardens, Florida
Notes to Basic Financial Statements
September 30,2009
Note 1. Summary of Significant Accounting Policies
The City of Palm Beach Gardens, Florida (the “City”) was incorporated in 1959, pursuant to House Bill No. 2186,
and is located in Northern Palm Beach County, Florida. The City is governed by an elected City Council (the
“Council”), which appoints a City Manager. The City provides the following services to its residents: public safety,
growth management, sanitation, streets and roads, parks, recreation and a golf course. The Council is
responsible for legislative and fiscal control of the City. The City operates under a Council-Manager form of
government.
Significant accounting and reporting policies and practices used by the City are described below:
A. Financial Reporting Entity
The financial statements of the City have been prepared in conformity with accounting principles
generally accepted in the United States (“GAAP) as applied to governmental units. The Governmental
Accounting Standards Board (“GASB) is the accepted standard setting body for establishing
governmental accounting and financial reporting principles.
The financial statements were prepared in accordance with GAS6 Codification Section 21 00, which
establishes standards for defining and reporting on the financial reporting entity. The definition of the
financial reporting entity is based upon the concept that elected officials are accountable to their
constituents for their actions. One of the objectives of financial reporting is to provide users of financial
statements with a basis for assessing the accountability of elected officials. The financial reporting entity
consists of the City, organizations for which the City is financially accountable and other organizations for
which the nature and significance of their relationship with the City are such that exclusion would cause
the City’s financial statements to be misleading or incomplete. The City is financially accountable for a
component unit if it appoints a voting majority of the organization’s governing board and it is able to
impose its will on that organization or there is a potential for the organization to provide specific financial
benefits to, or impose specific financial burdens on the City. Based upon the application of these criteria,
there were no organizations that met the criteria for component units described above.
6. Government-Wide and Fund Financial Statements
The government-wide financial statements (Le., the statement of net assets and the statement of
activities) report information on all of the non-fiduciary activities of the City. Governmental activities,
which normally are supported by taxes and intergovernmental revenues, are reported separately from
business-type activities, which rely to a significant extent on fees and charges for services. The City
reported no business-type activities during the current fiscal year.
The statement of activities demonstrates the degree to which the direct expenses of a given function or
segment is offset by program revenues. Direct expenses are those expenses that are clearly identifiable
with a specific function or segment. Program revenues include: 1) charges to customers or applicants
who purchase, use or directly benefit from goods, services or privileges provided by a given function or
segment and 2) grants and contributions that are restricted to meeting the operation or capital
requirements of a particular function or segment. Taxes and other items not properly included among
program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds,
even though the latter are excluded from the government-wide financial statements. Major individual
governmental funds are reported as separate columns in the fund financial statements. All remaining
nonmajor governmental funds are aggregated and reported as other governmental funds.
C. Measurement Focus, Basis of Accounting and Basis of Presentation
The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial
43
Note 1. Summary of Significant Accounting Polices (continued)
statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for
which they are levied. Grants and similar items are recognized as revenues as soon as all eligibility
requirements imposed by the provider have been met. Governmental fund financial statements are
reported using the current financial resources measurement focus and the modified accrual basis of
accounting. Revenues are recognized as soon as they are both measurable and available. Revenues
are considered to be available when they are collectible within the current period or soon thereafter to pay
liabilities of the current period. For this purpose, the City considers revenues to be available if they are
collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when
a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as
expenditures related to compensated absences, are recorded only when payment is due.
Property taxes when levied for, franchise taxes, licenses, charges for services, intergovernmental if
eligibility requirements are met, and interest associated with the current fiscal period are all considered to
be measurable and so have been recognized as revenues of the current fiscal period if available. All
other revenue items are considered to be measurable only when cash is received by the City.
The City reports the following major governmental funds:
The General Fund - The general fund is the primary operating fund and is used to account for all
financial resources applicable to the general operations of the City except those required to be
accounted for in another fund.
The Recreation Impact Fund - This capital projects fund accounts for the cost of acquiring,
constructing and placing into service improvements using impact fees collected for the purpose of
improving recreational facilities within the City.
The Road Impact Fund - This capital projects fund accounts for the cost of acquiring,
constructing and placing into service improvements using impact fees collected for the purpose of
improving roads within the City.
Additionally, the City reports the following fund types:
The lnternal Service Funds - The City operates two internal service funds to account for fleet
management services provided to other departments on a cost reimbursement basis and to
account for self-insurance health benefits.
The Pension Trust Funds - The City’s three defined benefit pension plans are accounted for in
individual pension trust funds. The pension trust funds are the General Employees’ Pension, the
Police Pension and the Fire Pension.
Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, are
followed in both the government-wide and proprietary fund type financial statements to the extent that
those standards do not conflict with or contradict guidance of the GASB.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial
statements. lnterfund services provided and used are not eliminated in the process of consolidation.
Amounts reported as program revenues include: 1) charges to customers or applicants for goods,
services or privileges provided, 2) operating grants and contributions, and 3) capital grants and
contributions, including special assessments. Internally dedicated resources are reported as general
revenues rather than as program revenues. Likewise, general revenues include all taxes. Proprietary
funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and
expenses generally result from providing services and producing and delivering goods in connection with
a proprietary fund’s principal ongoing operations. The principal operating revenues of an internal service
44
a a a a a a a
0 a a a a a a a a a a a a a a a a a a a a a
0 a a a a
0 a a a a a a a a
a
Note 1. Summary of Significant Accounting Policies (continued)
fund are charges to other funds for usage. Operating expenses for the internal serviqe fund include the
cost of sales and services, administrative expenses and depreciation on capital assets1 All revenues and
expenses not meeting this definition are reported as nonoperating revenues and expenbes.
When both restricted and unrestricted resources are available for use, it is the Uity’s policy to use
restricted resources first, and then unrestricted resources as they are needed.
Cash and cash eauivalents: Cash and cash equivalents are defined as deposits with financial institutions, money
market accounts and mutual funds, and highly liquid investments which are readily convertible to known amounts
of cash and have a maturity when purchased of three months or less.
For purposes of the statement of cash flows, cash and cash equivalents also include each respective fund’s
equity in pooled cash and investments. Each fund is able to withdraw cash at any time without prior notice or
penalty and there is sufficient liquidity to meet the daily cash needs of each fund.
Investments: Investments are reported at fair value. Money market mutual funds are reparted at cost which
approximates fair value. Securities traded on national or international exchanges are valued at the last reported
sales price or exchange rates. Net appreciation
(depreciation) in fair value of investments includes the difference between cost and fair value of investments held
as well as the net realized gains and losses for securities which are sold. Interest and dividend income are
recognized on the accrual basis when earned. Purchases and sales of investments are recorded on a trade
basis.
Quoted market prices are used to value investments.
Interfund receivables and Davables:
arrangements outstanding at the end of the fiscal year are referred to as “due to/from other funds.”
Activity between funds that is representative of lending/borrowing
Receivables: Receivables include amounts due for franchise taxes, utility taxes, extra police services and
emergency medical services. The City does not require collateral for accounts receivable, Receivables for
emergency medical service billings are reported net of an allowance for doubtful accounts, wihich is determined
based on the age of the individual receivable. Generally, the allowance includes accounts ovel60 days past due.
Accounts receivable are written off on an individual basis in the year the City deems them to be uncollectible.
Inventory: Inventory is valued at the lower of cost or market using the first-in, first-out basis and accounted for
using the consumption method whereby inventories are charged against operations in the period when used.
Inventory in the special revenue golf fund consists of merchandise held for resale. Inventory in the internal
service fund consists of vehicle engine parts and fuel held for consumption. The reserve for inventory in
governmental fund types equals the physical inventory to indicate that a portion of fund balance is not available
for appropriation.
PreDaid exDenditures: Prepaid expenditures consist of certain costs which have been paid prior to the end of the
fiscal year, but represent items which are applicable to future accounting periods. Reoorted amounts in
governmental funds are equally offset by a reservation of fund balance to indicate that these amounts are not
available for appropriation.
Unearned revenue: Governmental funds defer revenue recognition in connection with resouraes that have been
received, but not yet earned. At the end of the current fiscal year, unearned revenues consi4t of local business
taxes, impact fees, and charges for recreation programs that were collected by the end of the fiscal year that
relate to and will be earned in the subsequent fiscal year.
CaDital assets: Capital assets, which include property, plant, equipment and infrastructure (e.g., streets,
sidewalks, drainage or similar items) are reported in governmental activities in the governrbent-wide financial
statements and proprietary fund financial statements. Capital assets are defined by the City as assets with an
initial individual cost of $5,000 or more and an estimated life in excess of one year. Such assets are recorded at
historical cost or estimated historical cost if purchased or constructed. Donated capital assdts are recorded at
estimated fair market value on the date of donation. Lease agreements that qualify as capital leases are recorded
at the present value of their future minimum lease payments as of the inception date.
45
Note 1. Summary of Significant Accounting Policies (continued)
Major outlays for capital assets and improvements are capitalized as projects are constructed. The cost of normal
maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not
capitalized.
Property, plant, equipment and infrastructure of the City are depreciated using the straight-line method over the
following estimated useful lives:
Buildings
Roadways
Drainage and structures
Years
25
3-40
35 - 75
Machinery and equipment 3-7
Improwments other than buildings 15
Land improwments 25
In the governmental fund financial statements, capital assets are reported as expenditures and no depreciation
expense is reported.
Compensated absences: It is the City’s policy to permit employees to accumulate a limited amount of earned but
unused personal leave, which will be paid upon separation of service. Compensated absences are accrued when
incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is
reported in the governmental funds only if it has matured, for example, as a result of employee resignation or
retirements. Compensated absences for governmental activities typically have been liquidated in the general
fund.
On-behalf pavments: The City receives on-behalf payments from the State of Florida to be used for Police and
Fire-Rescue pension benefits. Such payments are recorded as intergovernmental revenue and public safety
expenditures in the GAAP basis government-wide and general fund financial statements, but are not budgeted
and therefore are not included in the general fund budgetary comparison schedule. On-behalf payments paid to
the City by the State totaled $1,101,129 for the year ended September 30, 2009. Pursuant to City Ordinance, the
Fire Pension deducts 2% of the total compensation for participants from the Chapter 175 taxes received during
the fiscal year and allocates this amount as Employee Contributions in lieu of increasing the members’
contribution rate.
Lona-term obliaations: In the government-wide financial statements, and proprietary fund types in the fund
financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable
governmental activities or proprietary fund type statement of net assets. Bond premiums and discounts, as well
as issuance costs, are deferred and amortized over the life of the bonds using the interest method. Bonds
payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as
deferred charges and amortized over the term of the related debt.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as
bond issuance costs, during the current period. The face amount of debt issued is reported as other financing
sources. Premiums received on debt issuances are reported as other financing sources, while discounts on debt
issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt
proceeds received and principal payments on debt are reported as debt service expenditures.
Net other Dostemdovment benefit obliaations: In fiscal year 2009, the City implemented GASB Statement No. 45,
‘%Accounting and Financial Reporting by Employers for Postemployment Benefits Other than Pensions. ” This
pronouncement requires the City to calculate and recognize a net other postemployment benefit obligation at
September 30, 2009. The net other postemployment benefit obligation is, in general, the cumulative difference
between the actuarial required contribution and the actual contributions since October 1, 2008.
46
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Note 1. Summary of Significant Accounting Policies (continued)
Net assets: Equity in the government-wide statement of net assets is displayed in three categories: 1) invested
in capital assets, net of related debt, 2) restricted, and 3) unrestricted. Net assets invested in ciapital assets net of
related debt consist of capital assets reduced by accumulated depreciation and by any outstanding debt incurred
to acquire, construct or improve those assets, excluding unexpended proceeds. Net assets are reported as
restricted when there are legal limitations imposed on their use by City legislation or external restrictions by other
governments, creditors or grantors. Unrestricted net assets consist of all net assets that do not meet the
definition of either of the other two components.
Fund eauity: In the fund financial statements, governmental funds report reservations of fund balance for
amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific
purpose. Designations of unreserved fund balance in governmental funds indicate the wtilization of these
resources in the ensuing year‘s budget or tentative plans for future use. The following is a description of the
reserves and designations used by the City:
Reserved for encumbrances - Represents outstanding purchase orders and open contracts at year end
which will be re-appropriated in the subsequent year.
Reserved for lona-term note - Represents portion of fund balance restricted for note receivable.
Reserved for debt service - Represents portion of fund balance restricted for debt service reserves.
Reserved for Prepaid expenditures - Indicates that a portion of fund balance is segregated since these
items do not represent “available spendable resources.”
Reserved for law enforcement - Represents the portion of fund balances restricted to use in law
enforcement activities.
Reserved for inventory - Indicates that a portion of fund balance is segregated since these items do not
represent “available spendable resources.”
Desianated for special Droiects - Represents funds set aside for future projects.
Desianated for subseauent Year budaet - Represents funds set aside for next year’s budget.
Desianated for economic development - Represents funds set aside by the City for contributions and
loans relating to economic development.
Use of estimates: The preparation of the financial statements in conformity with accounting principles generally
accepted in the United States requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the dhte of the financial
statements. Estimates also affect the reported amounts of revenues and expenditures/expenses during the
reporting period. Actual results could differ from estimates.
Note 2. Cash and Cash Equivalents and Investments
Cash and Cash Eauivalents: Cash and cash equivalents at September 30, 2009, excluding amounts held by
Fiduciary Funds, include petty cash of $3,755 and deposits with financial institutions with a carrying value of
$13,691,945 and a bank balance of $14,064,708 and money market mutual funds with a carrying value of
$9,540,905. The City also has a certificate of deposit in the amount af $3,100,000 with a financial institution
which is classified as an investment due to the maturity date when purchased. Cash and short term investments
of the Fiduciary Funds at September 30, 2009, consist of deposits with financial institutions wikh a carrying value
of $1 22,288 and money market mutual funds with a carrying value of $4,855,037.
a
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47
Note 2. Cash and Cash Equivalents and Investments (continued)
All deposits with financial institutions were entirely covered by a combination of federal depository insurance and
a collateral pool pledged to the State Treasurer of Florida by financial institutions which comply with the
requirements of Florida Statutes and have been designated as a qualified public depository by the State
Treasurer. Qualified public depositories are required to pledge collateral to the State Treasurer with a fair value
equal to a percentage of the average daily balance of all government deposits in excess of any federal deposit
insurance. In the event of a default by a qualified public depository, all claims for government deposits would be
satisfied by the State Treasurer from the proceeds of federal deposit insurance, pledged collateral of the public
depository in default and, if necessary, a pro rata assessment to the other qualified public depositories in the
collateral pool. Accordingly, all deposits with financial institutions are considered fully insured. The money
market mutual fund deposits are uninsured and uncollateralized.
Investments: Florida Statutes and the City’s investment policy authorize the City to invest in obligations and
agencies of the U.S. Government; fully collateralized interest bearing time deposits or savings accounts with
banks or savings and loan associations; the Local Government Surplus Trust Fund or the Florida Counties
Investment Trust Fund; short term corporate obligations; investments in any open-end or closed-end
management type investment company or investment trust registered under the Investment Company Act of
1940, provided the portfolio of such investment company is limited to Government Obligations and to repurchase
agreements fully collateralized by such Government Obligations; and repurchase agreements collateralized by
Government Obligations, Government National Mortgage Association, Fannie Mae or Florida Home Loan
Mortgage Corporation. The City’s Pension Boards have full power and authority to invest and reinvest subject to
the general terms, conditions, limitations and restrictions imposed by Part VII, Chapter 112, Florida Statutes, on
the investments of public employee retirement systems.
The carrying value (fair value) of investments at September 30, 2009, was as follows:
Primary Fiduciary
Gowmment Funds
U.S. Gowmment obligations
Municipal bonds
Mortgage backed securities
Corporate obligations
Equity securities
Equity funds
International funds
Real estate funds
Certificate of deposit
Total Investments
$ 6,012,244
17,149,429
3,100.000
$ 3,022,819
219,538
6,195,842
10,285,857
18,662,239
12,364,077
5,089,928
756,753
$ 26,261,673 $ 56,597,053
The value, liquidity, and related income of certain securities with contractual cash flows, such as asset backed
securities collateralized by mortgage obligations, commercial mortgage backed securities, and mutual funds
investing in these securities or entities, are particularly sensitive to changes in economic conditions, including real
estate value, delinquencies or defaults, or both, and may be adversely affected by shifts in the market’s
perception of the issuers and changes in interest rates.
Due to the various risks associated with certain investments, it is at least reasonably possible that changes in the
values of investments will occur in the near term and that such changes could materially affect the amounts
reported in the accompanying financial statements.
Interest Rate Risk: Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of
an investment. Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to
changes in market interest rates. Cash equivalents have a weighted average maturity of ninety days or less,
48
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Note 2.
resulting in minimal interest rate risk. As a means of limiting its exposure to fair value losses arising from rising
interest rates, the City’s investment policy states that on any given date, at least 40% of the investment portfolio
shall mature within one year, not more than 20% of the investment portfolio shall mature beyond five (5) years,
and no security may have a maturity (or expected life) of greater than fifteen (15) years. Although the Fiduciary
Funds’ investment policies do not provide limitations as to maturities, the Funds minimize the risk of fair value
losses in fixed income portfolios due to rising interest rates by structuring the investment portfolio so that
securities mature to meet ongoing cash requirements, thereby avoiding the need to sell securities on the open
market prior to maturity; and by investing operating funds primarily in shorter-term securities or by cash flow
projections. The table below summarizes the scheduled maturities of fixed income investments at September 30,
2009:
Cash and Cash Equivalents and Investments (continued)
Investment Maturities
Less Than One to Six to More Than
Invastme nt TvDe 8 Fair Value One Year Five Years Ten Years Ten Years
Primarv Government
US. Goemment obligations $ 6,012,244 $ 1,996,150 $ 4,016,094 $ -$
Mortgage backed securities 17,149,429 3,994,742 13,154,687
Certificate of deposit 3,100,000 3,100,000
Total Primary Government $ 26,261,673 $ 9,090,892 $ 17,170,781 $
Fiduciarv Funds
U.S. Gowmment obligations $ 3,022,819 $ 30,788 $ 1,000,912 $1,108,887 $ 882,232
Mortgage backed securities 6,195,842 240,090 993,843 820,472 4,141,437
Corporate obligations 1 0,285,857 31 7,970 4,917,842 4,362,297 687,748
Total Fiduciary Funds $ 19,724,056 $ 588,848 $ 6,912,597 $6,291,656 $5,930,955
Municipal bonds 21 9,538 - 219,538
Credit Risk: Credit risk is the risk that an issuer will not fulfill its obligations. The City’s investment policy
minimizes credit risk by limiting investments to the safest types of securities and diversifying the investment
portfolio. Investments in short-term corporate obligations are limited to corporations with assets exceeding
$500,000,000, and whose obligations are rated at the time of purchase at one of three highest classifications
established by at least two Nationally Recognized Statistical Rating Organizations (NRSRO), which mature not
later than 180 days from date of purchase, and do not exceed 10% of the corporation’s obligations. In addition to
the previously mentioned investments, the Police Pension Plan’s investment policy limits corporate obligations to
only those holding a rating of one of the three highest classifications by an NRSRO. Neither the Fire Pension nor
the General Employee Pension Plans’ investment policies limit corporate obligations to those with one of the three
highest classifications by an NRSRO. The NRSRO ratings for the City’s investments at September 30, 2009, are
summarized below. All other securities are not rated.
lnveshn ent Type NRSRO Rating Fair Value
Municipal bonds
Corporate obligations
Corporate obligations
Corporate obligations
Corporate obligations
Corporate obligations
Corporate obligations
Corporate obligations
Corporate obligations
Corporate obligations
Corporate obligations
Corporate obligations
Corporate obligations
AA
AAA.. ..A
Aaa
Aal
Aa2
Aa3
A1
A2
A3
Baal
Baa2
Baa3
Not Rated
$ 219,538
5,963,735
337,724
5,937
546,386
167,816
593,779
1,147,501
700,872
388,528
262,071
77,631
93,877
49
Note 2. Cash and Cash Equivalents and Investments (continued)
Custodial Credit Risk: Custodial credit risk is the risk that, in the event of the failure of the counterparty, the City
will not be able to recover the value of its investments or collateral securities that are in the possession of an
outside party. The investment policy of the City minimizes this risk by prohibiting the purchase or securities
subject to custodial credit risk. The City and its pension plans require that all securities be held by a third party
custodian in the name of the City. Securities transactions between a broker-dealer and the custodian involving
the purchase or sale of securities must be made on a “delivery vs. payment” basis to ensure that the custodian
will have the security or money, as appropriate, in hand at the conclusion of the transaction.
Concentration of Credit Risk: Concentration of credit risk is defined as the risk of loss attributed to the magnitude
of an investment in a single issuer. The City does not have any specific policy for concentration of credit risk,
although it does provide for diversification to limit the potential losses on individual securities. The City’s pension
plans’ investment policies limit investments in the stock of any one issuing company to 5% of the Plans’ assets
and to 5% of the outstanding capital stock of any issuing company. Investments issued or explicitly guaranteed
by the U.S. government and investments in mutual funds, external investment pools and other pooled
investments are excluded from this requirement. As of September 30, 2009, none of the City’s general
investments or pension plan investments exceeded 5% of plan net assets.
Foreian Currencv Risk: Foreign currency risk is the risk that changes in exchange rates will adversely affect the
fair value of an investment. While there was no direct exposure to foreign currency risk in the City’s investments
at September 30, 2009, the City’s fiduciary funds do invest in international equity mutual funds that had a fair
value of $5,089,928 at September 30,2009.
Note 3. Property Taxes
Under Florida law, the assessment of all properties and the collection of all county, municipal and school board
property taxes are consolidated in the offices of the County Property Appraiser and County Tax Collector,
respectively. All property is reassessed according to its fair market value on January 1 of each year and each
assessment roll is submitted to the State Department of Revenue for review to determine if the assessment roll
meets all of the appropriate requirements of State law. State statutes permit municipalities to levy property taxes
at a rate of up to 10 mills.
The tax levy of the City is established by the Council prior to October 1’‘ of each year during the budget process.
The Palm Beach County Property Appraiser incorporates the City’s millage into the total tax levy, which includes
the County, County School Board, and special district tax requirements. The millage rate assessed by the City for
the year ended September 30, 2009, was 5.399 ($5.399 for each $1,000 of assessed valuation).
Taxes may be paid less a 4% discount in November, or at declining discounts each month through the month of
February. All unpaid taxes become delinquent on April 1” following the year in which they are assessed.
Delinquent taxes on real property bear interest at 18% per year. On or prior to June 1’‘ following the tax year,
certificates are offered for sale for all delinquent taxes on real property.
After sale, tax certificates bear interest at 18% per year or at any lower rate bid by the buyer. Application for a tax
deed on any unredeemed tax certificates may be made by the certificate holder after a period of two years.
Unsold certificates are held by the County. Delinquent taxes on personal property bear interest at 18% per year
until the tax is satisfied either by seizure and sale of the property or by the five-year statute of limitations. At
September 30, 2009, unpaid delinquent taxes are not material and have not been recorded by the City.
Note 4. Note Receivable
On August 20, 2009, the City approved Resolution 60, 2009, which authorized an economic development loan to
Sancilio and Company, Inc. in the amount of $350,000, which was executed on August 24, 2009. The promissory
note bears interest at 4.5%, and the term is thirty-six (36) months. The note is secured by assets of Sancilio and
50
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Note 4. Note Receivable (continued)
Company, Inc. Monthly interest payments in the amount of $1,312 are due in the first year. Thereafter, principal
and interest payments in the amount of $3,627 are due monthly. The remaining principal balance, together with
accrued interest, in the amount of $291,981 is due and payable to the City in August 2012. The principal balance
of the note was $350,000 as of September 30, 2009.
Note 5. Capital Assets
Capital assets activity for the year ended September 30, 2009, was as follows:
Governmental activities:
Capital assets not being depreciated:
Land
Construction in progress
Total capital assets not being depreciated
Buildings
Roadways
Drainage and structures
Machinery and equipment
Improvements other than buildings
Total capital assets being depreciated
Buildings
Roadways
Drainage and structures
Machinery and equipment
Improvements other than buildings
Total accumulated depreciation
Capital assets being depreciated:
Less accumulated depreciation:
Total capital assets being depreciated, net
Governmental activities capital assets, net
Balance Balance
October 1, Additions/ Retirements/ September 30,
2008 Transfers Transfers 2009
$ 14,724,235 $ 128,110 $ - $ 14,852,345
5,699,479 5,554,494 (7,540,673) 3,713,300
20,423,7 14 5,682,604 (7,540,673) 18,565,645
31,838,729 43,583 31,882,312
59,779,010 5,853,403 65,632,413
17,479,569 17,479,569
21,100,099 1,172,633 (1,534,133) 20,738,599
13,832,407 972,495 (75,956) 14,728,946
144,029,814 8,042,114 (1,610,089) 150,461,839
(1 0,099,465) (1,204,659)
(34,692,259) (1,138,436)
(3,209,240) (195,390)
(13,215,554) (2,278,111) 1,420,970
(5,463,550) (780,840) 66,494
(1 1,304,124)
(35,830,695)
(3,404,630)
(14,072,695)
(6,177,896)
(66,680,068) (5,597,436) 1,487,464 (70,790,040)
77,349,746 2,444,678 (1 22,625) 79,671,799
$ 97,773,460 S 8.127.282 $ (7,663,298) $ 98,237,444
Depreciation expense was charged to functions as follows:
Goemmental activities:
General gowmment
Public safety
Culture and recreation
Physical endronment
Transportation
Total depreciation expense - governmental activities
$ 365,403
1,560,327
1,688,979
749,158
1,233,569
$5,597,436
51
Note 6. Long-Term Debt
Changes in Long-Term Liabilities
Long-tem liability activity for the year ended September 30, 2009, was as follows:
Gownmental actiities:
Balance
October 1,
Balance Due
September 30, Within
Notes payable
Capital leases payable
Compensated absences
General obligation bonds payable
Pubic improwment and
refunding bonds payable
Add premium on rewnue bonds
Less deferred loss on bonds
Public improwment bonds payable
Claims payable
2008 Additions Reductions 2009 One Year
$ 72,881
996,465
2,975,638
1 1,527,046
19,720,000
431,891
(1,449,372)
3,082,384
$ - $ (72,881) $ -$
(74,218) 922,247 78,075
3,605,858 (3,607,016) 2,974,480 173,317 - (959,940) 10,567,106 1,000,801
- (1,485,000) 18,235,000 1,520,000
(37,2 1 5) 394,676
130,753 (1,318,619)
(337,156) 2,745,228 349,901
576,801 576,801 576,801
Net OPE6 obligation 446,000 (1 19,000) 327,000
Total governmental activities $37,356,933 $4,628,659 $ (6,561,673) $35,423,919 $3,698,895
Notes Payable
RBC Centura Note
On August 19, 2004, the City approved, through adoption of Resolution 163, 2004, the issuance of a variable
interest rate note of the City in the principal amount of $364,401 to fund the acquisition of certain fire fighting
apparatus. The City had pledged to budget and appropriate this obligation payable from non ad valorem revenue.
The outstanding balance was paid off and the offsetting liability removed during the fiscal year.
Capital Leases Payable
The City has entered into various lease agreements as lessee for financing the acquisition of fire rescue vehicles.
These lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at
the present value of their future minimum lease payments as of the inception date.
Assets acquired through capital leases are as follows:
Assets:
Machinery and equipment
Less accumulated depreciation
Tota I
52
Gowmmental
Activities
$ 1,416,988
(673,032)
$ 743,956
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Note 6. Long-Term Debt (continued)
The future minimum lease obligations and the net present value of these minimum lease payments as of
September 30, 2009 were as follows:
Year Ending Govermental
September 30, Actiwties
201 0
201 1
201 2
201 3
2014
Total minimum lease payments
Less amount representing interest
Present value of minimum lease payments
20 1 5-201 8
$ 125,792
125,792
125,792
299,028
73,749
405,645
1,155,798
(23335 1 )
!% 922.247
Outstanding
Bonds Payable Balance
General Obliaation Bonds
The City's voters authorized by special referendum on September 3, 1996, the issuance of
bonds, not to exceed $19.1 million, for payment of the cost of demolition of the old City Hall
and Police Station; acquisition, constructionland furnishing of the new City Hall, new Police
Station, and an addition to the central Fire $tation; and improvements to certain recreational
facilities. The bonds are general obligations of the City, payable from ad valorem taxes to be
levied upon all taxable property in the City, in1 addition to all other taxes, without limitation as to
rate or amount. The bonds were issued in wries.
Series 1998
The City issued $4,400,000 General Obligatiion Bonds, Series 1998 on July 1, 1998. Interest
on the bonds is 4.50% and is payable semi-annually on January 1 and July1 , commencing on
January 1, 1999. Principal payments will be due July 1 each year beginning July 1, 1999
through July 1, 2018. Debt service paymenta will be made from the general fund.
Series 1999
The City issued $3,700,000 General Obligatim Bonds, Series 1999 on July 1, 1999. Interest
on the bonds is 4.85% and is payable semi-annually on January 1 and July 1 commencing on
January 1, 2000. Principal payments will be due July 1 each year beginning July 1, 2000
through July 1,201 9. Debt service payrnenta will be made from the general fund.
Series 2000
The City issued $1,200,000 General Obligation Bonds, Series 2000 on July 28, 2000. Interest
on the bonds is 5.23% and is payable semi-annually on January 1 and July 1 commencing on
January 2, 2001. Principal payments will tie due July 1 each year beginning July 1, 2001
through July 1,201 5. Debt service payments will be made from the general fund.
Series 2005
The City approved issued $6,901,176 Genetal Obligation Refunding Bonds, Series 2005 on
May 20, 2005, to retire the General Obligation Bonds that were issued in 1996 and 1997.
Interest on the bonds is 3.32% and is paygble semi-annually on June 1 and December 1.
Principal is payable in annual installments df $21 8,298 to $334,319, with the final payment
$ 2,465,000
4 2,260,000
; 591,119
.-
due December- 1,2017. Debt service paymehts will be made from the general fund. $ 5,250,987
Total general obligation bonds $ 10,567,106
53
Note 6. Long-Term Debt (continued)
e e e e e
0
e
~~~ Public ImDrovement Bonds
On November 6, 2003, the City Council approved, through adoption of Resolution 174, 2003,
the issuance of Public Improvement Bonds in one or more series for the purpose of financing
the costs of acquiring, constructing and installing capital and non-capital projects and
refunding prior obligations issued by the City. The bonds are payable from non ad valorem
revenues.
Series 2003
On November 6, 2003, the City approved through adoption of Resolution 175, 2003, the
issuance of Public Improvement and Refunding Bonds, Series 2003 in the amount of
$27,220,000 for the purpose of refunding certain prior obligations of the City. Interest at rates
ranging from 2.00% to 5.00% is payable semi-annually on May 1 and November 1. Principal
is payable in annual installments of $1,020,000 to $3,460,000, with the final payment due May
1,2021. Debt service payments will be made from the general fund.
Series 2005
On December 15, 2005, the City approved, through adoption of Resolution 170, 2005, the
issuance of Public Improvement Bond, Series 2005, in the amount of $1,155,200 for the
purpose of financing the cost of improvements to the City’s Golf Course. Interest at the rate of
3.78% is payable semi-annually on June 1 and December 1. Principal is payable in annual
installments of $98,809 to $135,533, with the final payment due December 1, 201 5. Debt
service payments will be made from the general fund.
$ 18,235,000
$ 851,134
Series 2006
On April 6, 2006, the City approved, through adoption of Resolution 37, 2006, the issuance of
Public Improvement Bond, Series 2006, in the amount of $2,600,000 for the purpose of
financing the cost of improvements to the City’s Parks and Public Safety Facilities. Interest at
the rate of 3.78% is payable semi-annually on June 1 and December 1. Principal is payable in
annual installments of $224,151 to $301,613, with the final payment due December 1, 2015.
Debt service payments will be made from the general fund.
Total public improvement bonds
$ 1,894,094
$ 20,980,228
Annual debt service payments to maturity for all bonds are as follows:
Year Ending General Obligation Bonds Public Improvement Bonds Total All Bonds
SeDtember 30 Principal Interest Principal Interest Principal Interest Total
e e e e e e
e e e e e e e e
e e
a
a
201 0 $ 1,000,801 $ 416,193 $ 1,869,901 $ 840,064 $ 2,870,702 $ 1,256,257 $ 4,126,959
201 1 1,042,429 375,569 1,923,126 784,788 2,965,555 1 ,I 60,357 4,125,912
e 201 2 1,079,868 333,192 1,981,853 724,002 3,061,721 1,057,194 4,118,915
2013 1,128,153 289,273 2,051,097 657,325 3,179,250 946,598 4,125,848
201 4 1,177,316 243,309 1,760,881 585,823 2,938,197 829,132 3,767,329 a
201 5-201 9 5,138,539 497,906 8,603,370 1,814,534 13,741,909 2,312,440 16,054,349
2020-2023 2,790,000 223,688 2,790,000 223,688 3,013,688
$ 10,567,106 $ 2,155,442 $ 20,980,228 $ 5,630,224 $ 31,547,334 $ 7,785,666 $ 39,333,000
l a
a In-Substance Defeasance - Prior Years
In 2003, the City defeased a bond issue (Florida Intergovernmental Finance Commission Capital Revenue Bonds,
2001 Series B) by creating a separate irrevocable trust fund. New debt was issued and the proceeds of the new
debt were used to purchase U.S. government securities that were placed in an irrevocable trust fund. The
investments and fixed earnings from the investments are sufficient to fully service the defeased debt until the debt
is called or matures. For financial reporting purposes, the debt has been considered defeased and therefore
a
e
0 a a
a
54
a a a a a a a a a a a a a a
0 a a a a a a e a a a a a a a a a a a a
a a a a a a e e n
a
Transfer In
General Nonmajor
Note 6. Long-Term Debt (continued)
removed as a liability from the City’s government-wide financial statements. As of September 30, 2009, the
amount of defeased debt outstanding, but removed from the City’s government-wide financial statements is
$1 4,140,000.
Note 7. lnterfund Transfers
The following is a summary of transfers by fund type for the year ended September 30,2009:
Road impact fees
Non-major gowmmental funds
lntemal senice fund
702,373 702,373
310,000 600,000 910,000
52.762 52,762
$ 362,762 $ 3,928,316 $ 4,291,078 =
Transfers were made to move unrestricted general fund revenues to finance various programs that the
government must account for in other funds for capital or construction programs in accordance with budgetary
authorizations. A non-routine transfer of $2?,000,000 made from the general fund to the police impact fund to
partially fund the construction of an Emergency Operations and Communications Center. Other transfers to the
nonmajor governmental funds were made to subsidize operations and for scheduled debt service payments.
Transfers were made from the fleet maintenance internal service fund to the general fund for administrative
overhead costs.
Note 8. Pension Plans
Florida Retirement Svstem - Defined Benefit ,Plan
In October 2006, the City approved, throughl the adoption of Resolution 84, 2006, the participation in the Florida
Retirement System (“FRS”) for general employees, including elected officials and senior management.
Employees participating in another City retirement plan that were hired prior to October 1, 2006, had the right to
elect to continue participating in the City plan or discontinue participation in the City plan and join the FRS.
Employees that elected to join the FRS were eligible for past service credit, at the City’s expense, for the period of
the participation in the City retirement plan, uip to 9.75 years. Additional past service credit could be purchased at
the employee’s expense. Employees are vested in FRS after six years of service.
The FRS is a cost-sharing, multiple employ& defined benefit pension plan. Plan members are not required to
contribute to the plan. FRS was created by the Florida Legislature and is administered by the State of Florida,
Department of Management Services, Division of Retirement. FRS provides retirement, disability or death
benefits for retirees or their designated beneficiaries. All retirement legislation must comply with Article X, Section
14 of the State Constitution and Part VII, Chapter 112 Florida Statutes. Both of these provisions require that any
increase in retirement benefits must be funded concurrently on an actuarially sound basis.
FRS issues a publicly available financial teport that includes statements of financial condition, investment
objectives and policy, an actuarial report, historical and statistical information on active members, annuitants, and
benefit payments, as well as a description of the retirement plans. The report may be obtained by writing to the
Division of Retirement, 2639 North Monroe Street, Building C, Tallahassee, Florida 32399-1 560.
55
Note 8. Pension Plans (continued)
As of September 30, 2009, the City’s required annual contribution is 9.85% of the covered salary for general
employees, 13.12% for senior management, and 16.53% for elected officials. The City’s contributions to FRS for
the years ended September 30, 2009, 2008, and 2007 were $1,288,364, $1,276,293, and $1,175,309,
respectively, equal to 100% of the required contributions for each year.
Citv SDonsored - Defined Benefit Plans
Plan DescriDtions:
The City is the sponsor of three single employer defined benefit plans: City of Palm Beach Gardens Police
Officers’ Pension Fund (the “Police Pension”) covering police officers, City of Palm Beach Gardens Retirement
Plan for Firefighters (the “Fire Pension”) covering Firefighters and City of Palm Beach Gardens Retirement Plan
for General Employees (the “General Employees’ Pension”). The defined benefit plan for general employees was
closed to new employees hired after May 1, 1995. All three plans are reported as pension trust funds. The City
Council is authorized to establish benefit levels and to approve the actuarial assumptions used in the
determination of contribution levels.
At the election of the Pension Boards, separate audited financial statements are produced for the Police Pension
and the Fire Pension. The General Employees Pension does not issue separate statements. The stand-alone
statements for the Police Pension and the Fire Pension can be obtained from the respective pension boards.
Each pension plan has its own board that acts as plan administrator and trustee. Each plan’s assets may only be
used for the payment of benefits to the members and beneficiaries of the plan in accordance with the terms of
each plan document. The costs of administering each plan are financed in the appropriate pension trust fund.
The Florida Constitution requires local governments to make the actuarially determined contribution. The Florida
Division of Retirement reviews and approves each local government’s actuarial report for funding purposes.
Additionally, the State collects two locally authorized insurance premium surcharges (one for the Police Pension
Plan on casualty insurance policies and one for the Fire Pension Plan on certain real and personal property
insurance policies within the corporate limits) which can only be distributed after the State has ascertained that
the local government has met their actuarial funding requirement for the then most recently completed fiscal year.
Basis of Accounting
The Plan’s financial statements are prepared using the accrual basis of accounting. Employee contributions are
recognized in the period in which the contributions are due. Employer and State of Florida contributions are
recognized when due and the employer has made a formal commitment to provide the contributions. Benefits
and refunds are recognized when due and payable in accordance with the terms of the Plans.
Investments:
Investments are reported at fair value and are managed by third party money managers. The Plans’ independent
custodians and individual money managers price each instrument using various third party pricing sources. The
benefits and refunds of the defined benefit pension plans are recognized when due and payable in accordance
with the terms of the plan.
Actuarial AssumDtions:
The following schedule is derived from the respective actuarial reports and City information for the three pension
plans as part of the actuarial valuation pertaining to the year ended September 30, 2009:
56
a a a a a a a a e a a e a a e a a a a a a a a a a a a a a a a a a a a a a a a a a a e
a
a a a a a a e e a a a e a e e a a a a a a e e a a a e a a a a a a
e a a a a a a a a a
Note 8. Pension Plans (continued)
Asset Valuation:
Reporting
Actuarial Valuation
Legal Reserves
Long-Term Receivable
InternalIParticipant Loans
Membership and Plan Provisions:
Members:
Active Participants
Retirees and Beneficiaries
Terminated Vested
Normal Retirement Benefits:
Retirement Age
Years of Service (minimum)
Accrual
Maximum
Years to Vest
Contributions:
Actuarial Rate:
City
State
Participants
Actuarial Methods:
Valuation Date
Asset Valuation Method
Actuarial Cost Method
Amortization Method
Amortization Period
Investment return
Projected salary increases
Inflation
Cost of living adjustments
Significant Actuarial Assumptions:
General
Employees' Police Fire
Fair value
4-year smoothed
None
None
None
Fair value
(1)
None
None
None
Fair value
4-year smoothed
None
None
None
2
13
3
107
27
1
121
6
1
62
None
2.50%
None
10
52
10
3.50%
100.00%
10
52
10
3.00%
99.00%
10
32.90%
NIA
6.00%
35.78%
4.41 Yo
8.60%
31.18%
NIA
6.00%
1011 107
4-year smoothed
Entry age
Normal
Level dollar
30 years
8.00%
6.50%
3.00%
0.00%
1 011 107
(1)
Entry age
Normal
Level percent
of pay, closed
30 years
7.50%
7.50%
3.00%
NIA
9130107
4-year smoothed
market
Projected
Unit Credit
Level percent
of pay, closed
27 years
8.25%
4.50%
4.50%
1 %-3%
(') Effective October 1 , 2006, the asset valuation method was changed from the five year smoothed method to a
method that recognizes 20% of the difference between market value of assets and expected actuarial asset
value.
57
Note 8. Pension Plans (continued)
Annual Pension Cost and Net Pension Asset
The City’s annual pension cost and net pension asset for the Police Pension for the current year was as follows:
Annual Required Contributions (ARC)
Interest on net pension asset
Adjustment to annual required contribution
Annual Pension Cost (APC)
Contributions made
Increase in net pension asset
Net pension asset, beginning of year
Net pension asset, end of year
$ 3,762,323
(17,537)
28,407
3,773,193
3,762,323
(1 0,870)
233,826
P $ 222,956 -
Three Year Trend Information:
The City’s annual required contribution and actual contributions for each plan for the last three fiscal years ended
September 30, is shown below. The 2009 required contributions were determined as part of the actuarial
valuation pertaining to year ended September 30,2009, for each plan:
Three Year Trend Information
Annual Percentage Net Pension
Pension of APC (Obligation)
Cost (A PC) Contributed Asset
General Employees‘ Pension:
2007
2008
2009
Police Pension:
2007
2008
2009
Fire Pension:
2007
2008
2009
$ 90,703
91,488
60,503
3,192,312
3,567,231
3,773,193
2,247,828
3,055,991
3,180,731
1 00.0%
1 00.0%
100.0%
99.5%
99.7%
99.7%
1 00.0%
100.0%
1 00.0%
244,509
233,826
222,956
Funded Status:
The schedule of funding progress presents information about the actuarial value of plan assets relative to the
actuarial accrued liability for the year ended September 30, 2009.
58
a a a a a a a a a a a
a a a a a a a a a a a a a a a a a a
0 a a a a a a a a a
0
0
0
m
a a a a a a a a a a a a e a a a a
a a a a a a a a a a a a a a a a e a a a a
a a a a
a
a
Note 8. Pension Plans (continued)
Schedule of Funding Progress
UAAL as a
Actuarial Unfunded Actuarial Percentage
Actuarial Value of Acturial Accrued Accrued Liability Funded Covered of Covered
Valuation of Assets Liability (AAL) - (UAAL) Ratio Payroll Payroll
Date (a) (b) @-a) (db) (c 1 ((b-a)/c)
General Employees' Pension
Police Pension
10/1/2007
Fire Pension
1 O/ 1 /2007
1 O/ 1 /2007 $ 2,761,142 $ 3,242,068 $ 480,926 85.17% 1 30,793 367.70%
24,431,125 53.22% 8,915,563
15,578,135 53.95% 9,549,000
274.03%
163.14%
52,230,511
33,826,082
27,799,386
1 8,247,947
The required Schedule of Funding Progress immediately following the notes to the financial statements presents
multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time
relative to the actuarial accrued liability for benefits.
The General Employees Pension does not issue separate stand-alone financial statements, therefore, included
below is the financial information for the Plan as of and for the year ended September 30,2009:
General Employees Pension Trust Fund
$ 65,940
2,002,526
22,789
2,091,255
Assets:
Cash and cash equivalents
Inwstments
Receivables
Total assets
Accounts payable
Liabilities:
Net assets held in trust for pension benefits
Additions:
Contributions :
Employer
Employees
Total contributions
Investment earnings (loss):
Net decrease in the fair value of investments
Interest and dividends
Less investment expenses
Net inwstment loss
Total additions
Deduct ions:
Pension benefits
Administrative expenses
Total deductions
Change in net assets
Net assets, beginning
Net assets, ending
6,536
$ 2,084,719
$ 60,503
8,970
69,473
(1 39,486)
56,266
(1 0,659)
(93,879)
(24,406)
296,477
16,809
31 3,286
(337,692)
2,422,411
$ 2.084.719
59
Note 8. Pension Plans (continued)
Defined Contribution Plan
The City of Palm Beach Gardens Money Purchase Plan (the “General Plan”) and the City of Palm Beach Gardens
Executive Plan (the “Executive Plan”) are defined contribution pension plans established by the City and
administered by ICMA Retirement Corporation to provide benefits at retirement to the employees of the City. The
General Plan was closed to new employees hired on or after October 1, 2006.
Employees of the City that were hired prior to October 1, 2006, and elected not to join the FRS are eligible to
participate in the General Plan. The City contributes to the General Plan an amount equal to the FRS contribution
rate (9.85% general employee and 13.12% senior management) of the employee’s base salary each month.
Employees also contribute an amount equal to 4% of their base salary in the General Plan. The City’s
contributions for each employee (and interest allocated to the employees’ accounts) are fully vested after one
year of continuous service. Plan revisions and contribution requirements are established and may be amended
by the City Council.
The City Manager is the only employee eligible to participate in the Executive Plan. The City contributes 15% to
the Executive Plan. As part of the employment agreement with the City Manager, the City contributes 3% of the
base salary to the Executive Plan, in addition to the 15%.
The City’s contributions were calculated using the base salary amount of $1,802,483 for the General Plan and
$193,704 for the Executive Plan. The City made its required contributions of $189,192 for the General Plan and
$34,866 for the Executive Plan and employees made their required contributions of $71,994 to the General Plan.
Deferred ComDensation Plan
The City offers its employees deferred compensation plans created in accordance with Internal Revenue Service
Code Section 457. This plan, available to all City employees, permits them to defer the payment of a portion of
their salary until future years. Participation in this plan is voluntary and the City makes no contributions to these
plans on behalf of the employee. The deferred compensation is not available to employees until termination,
retirement, death, or unforeseen emergency. All amounts of compensation deferred, including the investments
and earnings thereon, vest with the employee and are not subject to the claims of the City’s general creditors.
Note 9. Other Postemployment Benefits
The cost of postemployment healthcare benefits generally should be associated with the periods in which the cost
occurs, rather than in the future year when it will be paid. The City recognizes the cost of postemployment
healthcare benefits in the year when the employee services are received, reports the accumulated liability from
prior years, and provides information useful in assessing potential demands on the City’s future cash flows.
Plan DescriDtion
The City provides certain healthcare benefits to active and retired employees and their dependents. The health
plan is a single employer plan administered by the City. The benefits, levels of benefit, employee contributions,
and employer contributions are governed by the City and can be amended by the City through management
recommendations to, and approval by, City Council as part of the annual budget adoption process. The plan is not
reported as a trust fund nor has an irrevocable trust or equivalent arrangement been established to account for
the plan. As a result, the plan does not issue a separate financial report. The activity of the plan is reported in the
City’s Self Insurance fund, an internal service fund.
Benefits Provided
Retired City employees can continue the same medical coverage they had as active employees. The City
provides postemployment health care benefits to its retired employees and their dependents. To be eligible for
benefits, an employee must reach retirement eligibility in their respective pension plan.
All health care benefits are provided through the City’s self-insured health plan. The benefit levels are the same
as those afforded to active employees. Benefits include general inpatient and outpatient medical services; mental,
and substance abuse care; dental care; and prescriptions. Upon a retired employee reaching 65 years of age,
Medicare becomes the primary insurer and the City’s plan will not pay benefits already paid by Medicare.
60
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
rn
e e e
0 e
e e e e e e e e e e e e e e e e
e e e e e e e e e e
0 e
0
e
0
a
a
a
a a a a a
F-- ,; *, ’
Note 9. Other Postemployment Benefits (continued)
MembershiD
As of September 30, 2009, membership consisted of:
Membership
September 30,2009
ActiE Employees 445
Retirees
Total
14
459
Fundina Policy
The City establishes the individual premium to be paid by the retired employees. The State of Florida prohibits the
City from separately rating retired employees and active employees. As a- result, the City’s premium charges to
retired employees can be no more than the premium cost applicable to active employees. Generally accepted
accounting principles, however, require that the actuarial information presented below be calculated using age
adjusted premiums approximating claims costs for retirees separate from the active employees. The use of age
adjusted premiums results in the addition of an implicit rate subsidy into the actuarial accrued liability. For the year
ended September 30, 2009, retired employees contributed $1 11,022 to the plan. For those employees, through its
Self Insurance Fund, the City paid $159,155 in claims and administrative costs resulting in a net contribution of
$(48,133). Active employees do not contribute 100% of the premium cost to the plan until retirement.
Annul OPEB Cost and Annual OPEB Obliaation
The City’s actuarial valuation was performed for the plan as of October 1, 2008 and determined the employer’s
annual required contribution (ARC) for the year ended September 30, 2009. The ARC represents a level of
funding that, if paid on an ongoing basis, is projected to cover normal costs each year and amortize any unfunded
actuarial liabilities (or funding excess) over a period not to exceed 30 years. The following table shows the
components of the City’s annual OPEB cost for the year, benefit payments made, and the changes in the net
OPEB obligation.
Annual Required Contribution (ARC)
Interest on net OPEB obligation
Adjustment to annual required contribution
Annual OPEB cost
Benefit payments m ade
Increase in net OPEB obligation
Net OPEB obligation, beginning of year
Net OPE6 obligation, end of year
$ 446,000
446,000
(1 19,000)
327,000
$ 327.000
The City’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB
obligation for 2009 was as follows:
Fiscal Year Annual Benefit
Percentage of
Annual OPEB Net OPEB
Ended OPEB Cost Pay m en t s Cost Contributed Obligation
9/30/2009 $ 446,000 $ 119,000 26.68% $ 327,000
61
Note 9. Other Postemployment Benefits (continued)
Funded Status
The funded status of the plan as October 1, 2008, the most recent actuarial valuation date, was as follows:
Schedule of Funding Progress
Unfunded
Actuarial Actuarial UAAL as a
Actuarial Accrued Accrued Percentage
Actuarial Value of Liability Liability Funded Cowed of Cowed
Valuation of Assets (AAL) - (UAAL) Ratio Payroll Payroll
Date (a) (b) (b-a) (db) (c) ((b-a)/c)
10/1/2008 $ - $ 3,590,000 $ 3,590,000 0.00% $29,531,001 12.16%
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions
about the probability of occurrence of events far into the future. Examples include assumptions about future
employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the
plan and the annual required contributions of the employer are subject to continual revision as actual results are
compared with past expectations and new estimates are made about the future. The schedule of funding
progress, presented as required supplementary information following the notes to the financial statements,
presents multi-year trend information that shows whether the actuarial value of plan assets is increasing or
decreasing over time relative to the actuarial accrued liabilities for benefits.
The City has not established an irrevocable trust fund or equivalent arrangement to accumulate assets to cover
the unfunded actuarial accrued liability, but instead has elected to account for the OPEB liability on a pay as you
go basis.
Actuarial Methods and AssumDtions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood
by the employer and plan members) and include the types of benefits provided at the time of each valuation and
the historical pattern of sharing of benefit costs between the employer and plan members to that point. The
projections do not explicitly incorporate the potential effects of legal or contractual funding limitations. The
actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in
actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the
calculations.
In the October 1, 2008 actuarial valuation, the projected unit credit method was used. The actuarial assumptions
included 4 percent investment rate of return (net of administrative expenses), a discount rate of 4%, an annual
healthcare cost trend rate of 10.5 percent decreasing 1 percent each year until it reaches an ultimate rate of 6.5
percent and salary scale growth of 4 percent. Life expectancies were based upon data found in the RP-2000
mortality and disability tables. The actuarial value of assets was not determined as the City has not advance
funded its obligation. The plan’s unfunded actuarial accrued liability is being amortized as a level percentage of
projected payroll on a closed basis. The remaining amortization period at September 30, 2009 was thirty years.
Note 10. Contingent Liabilities
Amounts received or receivable from grantor agencies are subject to audit and adjustments by grantor agencies,
principally the federal government. Any disallowed claims, including amounts already collected, may constitute a
liability of the applicable funds. The amount, if any, of expenditures that may be disallowed by the grantor cannot
be determined at this time, although the City expects such amounts, if any, to be immaterial.
62
a a e
a a a a e a a
0 e a a a a a a a a a a a a a a a a a a
0 a a a a e a
0
0 a e
0
0
0
0
0
0 Note 10. Contingent Liabilities (continued)
0 a
0
0
0 City.
0
The City is a defendant in various claims and legal actions occurring in the course of operations. While the
ultimate outcome of the litigation cannot be determined at this time, management believes that any amounts not
covered by insurance, if any, resulting from these lawsuits would not materially affect the financial position of the
63
0 Note 11. Commitments
Commitments on major construction contracts consist of the following:
Contracts 0
0 Project September 30, Retainage to
0
0
0
0
0
0 Total Expended at and Balance
Project Authorization 2009 Payable Complete
Bridge Refurbishment Project $ 598,000 $ 35,100 $ $ 562,900 0 PGA Park Improements 2,509,260 1,271,331 1,237,929
Emergency Operations Center 3,574,037 128,713 3,445,324
500,686 Municipal Complex Civic Enhancement 818,000 31 7,314
$ 7,499,297 $ 1,752,458 $ - $ 5,746,839
0
0
0 September 30, 2009.
Solid Waste, Recvclina. and Veaetative Waste Collection Services
On February 17, 2006, the City entered into an agreement with Waste Management, Inc. of Florida granting an
exclusive solid waste, recycling and vegetative waste collection services franchise. The term of the contract is
seven years from April 1, 2006 to March 30, 2012. The cost of the contract totaled $2,536,721 for the year ended
0 0 Note 12. Jointly Governed Organization
0
0
0
The City, through an interlocal agreement with certain other municipalities and Palm Beach County, created the
Seacoast Utility Authority (“Seacoast”) which provides water and sewer service to the citizens of each of the
participating municipalities and a portion of Palm Beach County. Seacoast’s governing board is comprised of one
member from each participating entity. Seacoast is an independent authority organized under the laws of the
State of Florida and the City has no participating equity ownership in Seacoast. The City paid $105,890 to
Seacoast during the fiscal year for water and sewer service. 0
Note 13. Risk Management and Health Insurance (continued)
specific claims has been set. Commercial insurance for specific loss claims in excess of the coverage provided
by the fund is supplied by Symetra Life Insurance Company. The City has contracted with Blue Cross/Blue Shield
to perform certain administrative functions, such as monitoring, reviewing and paying claims. Settled claims have
not exceeded the excess insurance limits during the fiscal year.
All City departments participate in the program and make payments to the self insurance fund based upon
actuarial estimates of the amounts needed to pay prior and current year claims, claims reserves, and
administrative costs.
Liabilities of the fund are reported when it is probable that a loss has occurred and the amount of the loss can be
reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported (IBNRs).
The result of the process to estimate the claims liability is not an exact amount as it depends on many complex
factors, such as inflation, changes in legal doctrines, and damage awards. Accordingly, claims are reevaluated
periodically to consider the effects of inflation, recent claim settlement trends (including frequency and amount of
pay-outs), and other economic and social factors.
The estimate of the claims liability also includes amounts for incremental claim adjustment expenses related to
specific claims and other claim adjustment expenses regardless of whether the expenses are allocated to specific
claims. Changes in the balance of claims liability during fiscal year 2009 was as follows:
2009
Claims payable, beginning of fiscal year
Claims and changes in estimates
Claim payments
Claims payable, end of fiscal year
Note 14. Investment in Joint Venture
$
5,258,022
3.832.991
$ 1.425.031
The City entered into an interlocal agreement with two other municipalities in Palm Beach County to purchase and
operate a county-wide public safety communications system. The interlocal agreement established the Municipal
Public Safety Communications Consortium of Palm Beach County (“MPSCC”) whose purpose is to provide its
members with expanded radio communications services (via the 800MHz trunked radio system) to aid in public
safety over a larger geographical region. The MPSCC is a cost sharing organization. Its annual budget is
prepared by the Executive Director and approved by the Board of Directors. The member municipalities of the
MPSCC are obligated for the debt incurred by the consortium and each municipality is responsible for their
respective portion of costs incurred by the MPSCC. The City’s initial investment in this joint venture was
$676,200, which represents 13.8% of the total consortium investment. During the current fiscal year, the City had
expenditures of $144,726 relating to the consortium. The City’s investment in the Joint Venture is $944,665 as of
September 30, 2009. Separate financial statements for the MPSCC may be obtained from, Palm Beach Gardens
Police Commander, Attention: Ernie Carr, 10500 Military Trail, Palm Beach Gardens, Florida 3341 0.
Note 15. Pronouncements Issued, But Not Yet Adopted
Statement No. 51, Accounting and Financial Reporting for intangible Assets issued July 2007, is effective for the
City beginning with its fiscal year ending September 30, 2010. This Statement provides guidance regarding how
to identify, account for, and report intangible assets, including easements, trademarks, and computer software.
Statement No. 53, Accounting and Financial Reporting for Derivative lnstrument issued June 2008, is effective for
the City beginning with its fiscal year ending September 30, 2010. This Statement addresses the recognition,
measurement, and disclosure of information regarding derivative instruments entered into by state and local
governments.
64
a a a a a a a a a a a
0 a a
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a a
a a a a a a a a a
Note 15. Pronouncements Issued, But Not Yet Adopted (continued)
Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions issued March 2009, is
effective for the City beginning with its fiscal year ending September 30, 201 1. The objective of this Statement is
to enhance the usefulness of fund balance information by providing clearer fund balance classifications that can
be more consistently applied and by clarifying the existing governmental fund type definitions. This Statement
establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a
government is bound to observe constraints imposed upon the use of the resources reported in governmental
funds.
The City's management has not yet determined the effect these Statements will have on the City's financial
statements.
a a
a a
a
65
a a a a
0 a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a
0 a
0
a
I
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a a
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a
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a a a
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REQUIRED SUPPLEMENTARY INFORMATION
City of Palm Beach Gardens, Florida
Required Supplementary Information
Budgetary Comparison Schedule (Unaudited)
General Fund
Year Ended September 30,2009
Rewnues:
Taxes:
Ad mlorem taxes
Local business taxes
Utility taxes
Franchise fees
Licenses and permits
lntergowmmental
Charges for services
Fines and forfeitures
Inwstment income
Miscellaneous
Total revenues
Expenditures :
General Gowmment:
City Council
Administration
Information Technology
City Clerk
Legal Services
Public Relations
Engineering services
Human Resources
Finance
General Services
Growth Management:
Administration
Dewlopment compliance
Planning
Code Enforcement
G IS
Legally Variance With
Original Adopted Final Final Budget
Adopted Budget Rewsed Positiw
Budget Amendments Budget Actual (Negatiw)
$49,849,809 $ - $49,849,809
1,598,373 1 , 598,373
938,737 938,737
6,079,603 6,079,603
2,336,359 2,336,359
2,103,009 2,103,009
230,650 230,650
1,255,504 - 1,255,504
472,393 25,000 497.393
4,469,499 4,469,499
$50,314,207
1,540,700
1,278,766
5,702,964
2,020,336
4,525,422
1,936,315
424,257
1,285,619
81 7.773
$ 464,398
(57,673)
340,029
(376,639)
(31 6,023)
55,923
(1 66,694)
193,607
30,115
320,380
69,333,936 25,000 69,358,936 69,846,359 487,423
332,852
554,337
1,220,628
563,232
556,504
146,086
399,335
762,524
879,980
5,889,971
454,441
235,124
882,466
737,901
1 54,802
-
7,500
100,866
-
-
79,123
(80,168)
332,852
554,337
1,228,128
563,232
657,370
146,086
399,335
762,524
959,103
5,809,803
467,191
234,874
882,466
737,901
154,802
2,135,136
290,166
542,862
1,116,127
569,894
457,514
109,683
164,258
738,906
984,974
5,546,187
359,579
254,505
771,532
677,694
148,107
42,686
11,475
112,001
(6,662)
199,856
36,403
235,077
23,618
(25,871 )
263,616
107,612
1 10,934
60,207
6,695
(1 9,631 1
Construction Services - Buildina 2.135.136 - ~I 1,860,025 275,111
Total general government 15,905,319 119,821 1 6,025,140 1 4,592,013 1,433,127
Public safety:
Fire and Emergency Senices 16,927,501 1,542 16,929,043 17,407,420 (478,377)
Total public safety 36,902,691 196,876 37,099,567 37,544,587 (445,020)
Police 19,975,190 195,334 20,170,524 20,137,167 33,357
Continued on next page.
69
City of Palm Beach Gardens, Florida
Required Supplementary Information
Budgetary Comparison Schedule (Unaudited) (Continued)
General Fund
Year Ended September 30.2009
Culture and Recreation:
Administratiw Senices
Athletics
Seniors and Wellness
Aquatics
Tennis
Programs
Special and Cultural
Parks
Total cultural and recreation
Legally
Original Adopted Final
Adopted Budget Revised
Variance With
Final Budget
Positiw
Budget Amendments Budget Actual (Negat iw)
$ 478,201 $ - $ 478,201
231,626 231,626
42,273 42,273
41 3,579 41 3,579
120,603 120,603
295,995 - 295,995
198,306 - 198,306
1,983,033 7,500 1 ,990,533
$ 427,149 $
202,787
38,777
405,983
122,940
299,878
186,654
1,901,078
51,052
28,839
3,496
7,596
(2,337)
(3,883)
11,652
89.455
3,763,616 7,500 3,771,116 3,585,246 185,870
Physical Environment:
Administratiw Services 984,361 35,483 1,019,844 869,952 149,892
Fac i I i t ies Maintenance 1,737,752 17,332 1,755,084 1,683,447 71,637
Stormwater Maintenance 1,057,715 (33,345) 1,024,370 81 4,352 21 0,018
Street Maintenance 71 2,960 20,000 732,960 702,776 30,184
Grounds and Facilities 1,295,941 - 1,295,941 1,305,226 (9,285)
Total physical environment 5,788,729 39,470 5,828,199 5,375,753 452,446
Capital outlay
Debt Service:
Principal
Interest
Total debt service
Tota I expenditures
534,500 1,819,034 2,353,534 1,104,914 1,248,620
2,260,097 (28,764) 2,231,333 2,231,314 19
1 ,033,857 (3,068) 1,030,789 1,034,886 (4,097)
3,293,954 (31,832) 3,262,122 3,266,200 (4, 078)
~~~
66,188,809 2,150,869 68,339,678 65,468,713 2,870,965
Excess (deficiency) of rewnues
owr (under) expenditures
Other financing sources (uses):
Transfers in
Transfers out
Sale of capital assets
Total other financing
sources (uses)
a a a a a a
a a a
a a
a a a a a a a a a a a a a a a a a a e a a a a a
0
0
e
0
0
0
0
0
3,145,127 (2,125,869) 1,019,258 4,377,646 3,358,388
102,762 102,762 362,762 260,000
7,278 7,278
(2,625,000) - (2,625,000) (2,625,943) (943) - -
(2,522,238) - (2,522,238) (2,255,903) 266,335
Net change in fund balances 622,889 (2,125,869) (1,502,980) 2,121,743 3,624,723
Fund balance, beginning 18,825,058 6,303,296 25,128,354 25,128,354
Fund balance, ending $19,447,947 $ 4,177,427 $ 23,625,374 $ 27,250,097 $ 3,624,723
See notes to required supplementary information.
70
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0 a a
m
a
City of Palm Beach Gardens, Florida
Required Supplementary Information
Schedule of Funding Progress (Unaudited)
Year Ended SeDtember 30.2009
Unfunded
Actuarial Actuarial
Actuarial Accrued Accrued
Actuarial Value of Liability Liability
Valuation of Assets (A4 (UAA L)
Date (a) (b) (b-a)
Funded
Ratio
(am
Cow red
Pay rol I
(c 1
UAAL as a
Percentage
of Cowred
Payroll
((b-a)/c)
General Employees' Pension
10/1/2002 $ 2,651,613
10/1/2003 2,607,935
10/1 /2OO4 (') 2,585,580
10/1/2005 2,590,706
1 O/ 1 /2W6 2,665,022
10/1/2007 2,761,142
Police Pension
10/1/2002 $ 12,303,486
10/1/2OO3 14,231,515
10/1/2004 16,405,794
1 O/ 1 /2OO5 18,950,104
1 0/1/2OO6 22,740,838
1 0/1/2007 27,799,386
Fire Pension
9/30/2002 $ 5,753,548
9/30/2003 7,183,143
9/30/2004 8,146,028
9/30/2005 10,791,299
9/30/2006 (2) 13,973,768
9/30/2007 18,247,947
$ 2,651,613 $
2,607,935
3,115,591
3,213,215
3,282,189
3,242,068
100.00% $ 391,059
1 00.00% 364,394
530,011 82.99% 241,400
622,509 80.63% 258,902
61 7,167 81.20% 273,962
480,926 85.17% 130,793
$19,140,962 $ 6,837,476
22,196,413 7,964,898
24,962,551 8,556,757
35,004,203 16,054,099
46,503,218 23,762,380
52,230,511 24,431,125
$12,576,613 $ 6,823,065
17,441,151 10,258,008
21,254,309 13,108,281
28,083,380 17,292,081
29,845,862 15,872,094
33,826,082 15,578,135
64.28% $ 5,572,514
64.12% 5,989,146
65.72% 6,755,078
54.14% 7,332,448
48.90% 8,322,332
53.22% 8,915,563
45.75% $ 4,839,568
41.19% 6,541,837
38.33% 7,567,887
38.43% 8,774,107
46.82% 9,205,470
53.95% 9,549,000
0.00%
0.00%
2 1 9.56%
240.44%
225.27%
367.70%
1 22.70%
1 32.99%
126.67%
2 1 8.95%
285.53%
274.03%
140.99%
1 56.81 %
173.21 %
197.08%
172.42%
163.14%
(') Effective October 1, 2004, the General Employees Pension plan changed its actuarial method from the
Aggregate Actuarial Cost Method to the entry Age Normal Actuarial Cost Method.
(2) Effective October 1, 2006, the Fire Pension plan changed its actuarial method from the Frozen Entry Age
Cost Method to the Projected Unit Credit Cost Method.
See notes to required supplementary information.
71
City of Palm Beach Gardens, Florida
Required Supplementary Information
Schedule of Employer Contributions (Unaudited)
Year Ended September 30,2009
Year Ended
September 30,
Annual
Required City
Contribution Contribution
Percentage
Contributed
General Employees' Pension
2004
2005
2006
2007
2008
2009
Police Pension
2004
2005
2006
2007
2008
2009
Fire Pension
2004
2005
2006
2007
2008
2009
$ 67,027
1 02,863
79,392
90,703
91,488
60,503
$ 1,475,340
1,704,041
1,931,054
3,176,791
3,556,548
3,762,323
$ 739,310
1,188,002
1,542,934
2,247,828
3,055,991
3,180,731
See notes to required supplementary information.
72
$ 67,027
102,863
79,392
90,703
91,488
60,503
100.00%
100.00%
100.00%
100.00%
1 00.00%
1 00.00%
$ 1,475,340
1,704,041
2,107,880
3,176,791
3,556,548
3,762,323
1 00.000/0
100.00%
109.16%
100.00%
100.00%
100.00Yo
a a a a a a a
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0
a
$ 739,310
1,188,002
1,542,934
2,247,828
3,055,991
3,180,731
1 00.00%
100.00%
1 00.00%
1 00.00%
1 00.00%
100.00%
a
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a a
a
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City of Palm Beach Gardens, Florida
Schedule of OPEB Funding Progress (Unaudited)
Required Supplementary Information
Year Ended September 30,2009
Unfunded
Actuarial Actuarial UAAL as a
Actuarial Accrued Accrued Percentage
Actuarial Value of Liability Liability Funded Cowred of Cowred
Valuation of Assets (AAL) (UAAL) Ratio Pay rol I Payroll
Date (a) (b) (b-a) (a4 (c) ((b-a)/c)
Genera I Employees' Pe don
10/1/2008 $ - $ 3,590,000 $ 3,590,000 0.00% $29,531,001 12.16%
Note: Data not available prior to fiscal year 2009 implementation of Governmental Accounting Standard Board
Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than
Pensions.
See notes to required supplementary information.
73
City of Palm Beach Gardens, Florida
Notes to Required Supplementary Information
SeDtember 30.2009
Note 1. Budgetary Information
State of Florida statutes require that all municipal governments establish budgetary systems and approve annual
operating budgets. The Council annually adopts an operating budget and appropriates funds for the general fund,
special revenue funds (except the extra duty police fund), capital projects funds and the proprietary fund. The
procedures for establishing budgetary data are as follows:
Prior to the first Council meeting in August of each year, the City Manager submits a proposed operating budget
to the Council for the next fiscal year commencing the following October 1. The proposed budget includes
expenditures and the means of financing them.
The Council holds public meetings to obtain taxpayer comments.
Upon completion of the public hearings, a final operating budget is legally enacted through the passage of an
ordinance before September 30th. Estimated fund balances are considered in the budgetary process.
A City ordinance establishes the legal level of budgetary control at the fund level. Any increase in the total
amount appropriated for all funds must be approved by ordinance of the Council. Any transfer between funds
must be approved by the City Manager and by ordinance of the City Council. Transfers from the Council
contingency account must be approved by the City Council. Any other budget transfer within the same fund must
be approved by the City Manager.
The adopted budgets are prepared in accordance with generally accepted accounting principles. The Council
also adopts non-appropriated operating budgets for the proprietary funds substantially on a basis consistent with
generally accepted accounting principles, except that depreciation is not budgeted and capital outlay purchases
are presented as expenses. The reported budgetary data represents the final appropriated budgets after
amendments adopted by the Council.
Encumbrances
Encumbrance accounting, in which purchase orders, contracts and other commitments for the expenditure of
monies are recorded in order to reserve that portion of the applicable appropriation, is utilized by the City during
the year. Because appropriations expire at year end, even if encumbered, it is the City’s policy to re-appropriate
such amounts at the beginning of the next fiscal year. Encumbrances outstanding at year end are reported as
reservations of fund balances.
Note 2. Budget and Actual Comparisons
The Budgetary Comparison Schedule for the General Fund is required to be prepared under the basis of
accounting used in preparing the budget. As indicated in Note 1, the modified accrual basis of accounting is used
for budgetary purposes. On-behalf payments from the State of Florida for Police and Fire-Rescue pensions are
not included in the budget. As a result, General Fund revenue and expenditures reported in the budget and
actual statement differ from the corresponding amounts reported on the basis of US. generally accepted
accounting principles. These differences can be reconciled as follows:
Reenue Expenditures
Budgetary basis
State on-behalf payments for Police and Fire-Rescue
pension contributions not included in bugetary basis
74
69,846,359 65,468,713
1 , 1 01,l 29 1,101,129
70,947,488 66,569,842
a a a a a a a a a
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m
Note 3. Pension Plans
The information presented in the required supplementary schedules was determined as part of the actuarial
valuations at the dates indicated. Additional information as of the latest actuarial valuation was as follows:
General
Employees' Pension
Police
Pension
Fire
Pension
Actuarial Valuation Date
Asset Valuation Method
Actuarial Methods:
Actuarial Cost Method
Amortization Method
Amortization Period
Actuarial Assumptions:
Investment rate of retum
Projected salary increase
lnflat ion
1011/07 1011/07 1 01 1 I07
4-year smoothed (2) 4-year smoothed
market market
Entry age
Normal
Level dollar
30 years
Entry age
Normal
Level percent
of pay, closed
30 years
Projected
Unit Credit
Lewd percent
of pay, closed
27 years
8. OYO
6.5%
3.0%
7.5%
7.5%
3.0%
8.25%
4.50%
4.50%
('I 1 .O% for age 53,2% for age 54, and 3% over age 55.
(2) Effective October 1, 2006, the asset valuation method was changed from the five year smoothed method to
a method that recognizes 20% of the difference between market value of assets and expected actuarial
asset value.
75
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0 n
COMBINING AND INDIVIDUAL FUND
FINANCIAL STATEMENTS AND SCHEDULES
NONMAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
Special revenue funds are used to account for specific revenues that are legal/y restricted to expenditures for
particular purposes. The nonmajor special revenue funds of the City are as follows:
Police Trainina Fund - This fund is established to account for fees collected from traffic citations to be used for
the training and education of the City’s police.
Recreation Proarams Fund - This fund is used to account for revenues and costs related to special programs
such as special events and athletic programs.
Golf Course Fund - This fund is used to account for revenues and costs related to the operations of the City’s
Golf Course.
Extra Dutv Police - This fund is used to account for revenues to be used to fund extra police duty.
Local ODtion Gas Tax Fund - This fund is established to account for the receipt of local option gas taxes. The
use of these funds is restricted for transportation related capital improvements or maintenance costs.
Police Grant Fund - This fund is established to comply with Federal guidelines governing the accounting for
Department of Justice Law Enforcement grants.
CAPITAL PROJECTS FUNDS
The Capital Projects Funds are established to account for financial resources to be used for the acquisition and
construction of major capital facilities, other than those financed by proprietary funds. The nonmajor capital
projects funds of the City are as follows:
Police ImDact CaDital Proiects Fund - This fund is established to account for the receipt and disbursement of
developer paid impact fees restricted for the purpose of enhancing the level of law enforcement services in the
City.
Fire ImDact CaDital Proiects Fund - This fund is established to account for the receipt and disbursement of
developer paid impact fees restricted for the purpose of enhancing the level of firekescue services in the City.
Art ImDact CaDital Proiects Fund - This fund is established to account for the receipt and disbursement of
developer paid impact fees restricted for the purpose of providing art and cultural activities.
PGA Flvover CaDital Proiects Fund - This fund is established to account for the activity related to the construction
of the PGA Flyover Improvement Project.
Burns Road CaDital Proiects Fund - This fund is established to account for the activity related to the construction
of the Burns Road Improvement Project.
79
City of Palm Beach Gardens, Florida
Combining Balance Sheet
Nonmajor Governmental Funds
September 30,2009
Assets:
Cash and cash equivalents
Investments
Receivables
Due from other governments
Inventory
Prepaid expenditures
Total assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenue
Total liabilities
Fund balances:
Reserved for:
Encumbrances
Prepaid expenditures
Inventory
Unreserved, designated
Unreserved, undesignated
Total fund balances
Total liabilities and
fund balances
80
Special Revenue Funds
Extra Local
Police Recreation Duty Option
Training Programs Golf Police Gas Tax Total
$14,106 $826,611 $251,206 $25,423
1,598 363 52,902
21,802
52,129 11,841
1,000
$1,383,547 $ 2,500,893
85,277 149,247
2,614 57,477
54,586 55,586
21,802
10,140
$15,106 $890,478 $28521 2 $78,325 $1,526,024 $ 2,7951 45
10,140
$ - $ 25,019 $ 10,868 $ $ 10 $ 35,897
1,395 3,936 5,331
160,703 4,061 164,764
187,117 18,865 10 205,992
10,140
21,802
8,722 8,722
10,140
21,802
15,106 693,221 244,545 78,325 131 7,292 2,548,489
15,106 703,361 266,347 78,325 1,526,014 2,589,153
$15,106 $890,478 $285,212 $78,325 $1,526,024 $ 2,795,145
a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a
a
Capital Projects Funds
Total
Police Fire Art
Impact Impact Impact Flyover Road Total Funds
PGA Burns Nonmajor
$ 3,675,273 $ 71,442 $ 849,472 $ 126,098 $ 282,272 $ 5,004,557 $7,505,450
169,335 68,231 84,209 321,775 471,022
5,191 2,091 2,581 5,034 14,897 72,374
55,586
21,802
10,140
$ 3,849,799 $ 141,764 $ 936,262 $ 131,132 $ 282,272 $ 5,341,229 $8,136,374
$ -9: $ $ 879 $ 879 36,776
5,331
45,000 209,764 45,000
45,000 879 45,879 $ 251,871
32,047 32,047 40,769
10,140
21,802
3,817,752 141,764 891,262 130,253 282,272 5,263,303 5,263,303
2,548,489
3,849,799 141,764 891,262 130,253 282,272 5,295,350 7,884,503
$ 3,849,799 $ 141,764 $ 936,262 $ 131,132 $ 282,272 $ 5,341,229 $8,136,374
81
a a a a
City of Palm Beach Gardens, Florida a e
Year Ended September 30,2009 a
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds
Revenues:
Intergovernmental
Impact fees
Charges for services
Fines and forfeitures
Investment income
Miscellaneous
Total revenues
Expenditures:
Current:
Public safety
Culture and recreation
Transportation
Capital outlay
Debt service:
Principal
Interest
Total expenditures
Excess (deficiency)
of revenues over
(under) expenditures
Other financing
sources (uses):
Transfers in
Transfers out
Total other financing
sources (uses)
Net change in fund
Fund balances, beginning
Fund balances, ending
balances
82
Special Revenue Funds
Extra Local
Police Recreation Duty Option Police
Training Programs Golf Police GasTax Grant Total
* -$ -$ -$ - $ 673,438 $16,381 $ 689,819
- 2,512,437 1,416,423 3,928,860
1 1,970 1 1,970
4,586 1,062 7,646 13,294
9,451 84,010 482,661 93,753 669,875
11,970 2,526,474 1,501,495 482,661 774,837 16,381 5,313,818
16,311 - 401,851
- 2,251,899 1,462,863
498,248
35,100 17,324
418,162
3,714,762
498,248
52,424
16,311 2,251,899 1,462,863 401,851 533,348 17,324 4,683,596
(4,341) 274,575 38,632 80,810 241,489 (943) 630,222
943 943
(50,000) - (100,000) (1 50,000)
(50,000) - (100,000) 943 (1 49,057)
(4,341) 224,575 38,632 (19,190) 241,489 481,165
19.447 478.786 227.71 5 97.51 5 1.284.525 - 2.107.988
$ 15,106 $ 703,361 $ 266,347 $ 78,325 $ 1,526,014 $ - $ 2,589,153
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City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Police Training - Special Revenue Fund
Year Ended September 30,2009
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Fines and forfeitures
Total revenues
Expenditures:
Current:
Public Safety
Total expenditures
Net change in fund balances
Fund balances, beginning
Fund balances, ending
84
$ 11,000 $ 11,000 $ 11,970 $ 970
1 1,000 1 1,000 1 1,970 970
18,000 30,447 16,311 14,136
18,000 30,447 16,311 14,136
(7,000) (1 9,447) (4,341 15,106
14,423 19,447 19,447
$ 7.423 $ $ 15.106 $ 15,106
~ a a a a a a a a a a
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City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Recreation Programs - Special Revenue Fund
Year Ended September 30,2009
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Charges for services
Investment income
Miscellaneous
Total revenues
Expenditures:
Current:
Culture and recreation
Total expenditures
$ 2,977,563 $ 2,977,563 $ 2,512,437 $ (465,126)
5,931 5,931 4,586 (1,345)
2 , 983,494 2,983,494 2,526,474 (457,020)
9,451 9,451
2,818,653 2,818,652 2,251,899 566,753
2,818,653 2,818,652 2,251,899 566,7 53
Excess of revenues
over expenditures 164,841 164,842 274,575 109,733
Other financing uses:
Transfers out
Net change in fund balances
Fund balances, beginning
Fund balances, ending
(50,000) (50,000) (50,000)
114,841 1 14,842 224,575 109,733
147,181 478,786 478,786
$ 262,022 $ 593,628 $ 703,361 $ 109,733
85
City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Golf - Special Revenue Fund
Year Ended September 30,2009
Variance With
Final Budget
Original Final Positive
Revenues:
Charges for services
Investment income
Miscellaneous
Total revenues
Expenditures:
Current:
Culture and recreation
Total expenditures
Net change in fund balances
Fund balances, beginning
Fund balances, ending
86
Budget Budget Actual (Negative)
$ 1,431,571 $ 1,466,571 $ 1,416,423 $ (50,148)
1,000 1,000 1,062 62
120,750 85,750 84,010 (1,740)
1,553,321T 1,553,321 1,501,495 (51,826)
1,402,534 1,402,534 1,462,863 (60,329)
1,402,534 1,402,534 1,462,863 (60,329)
150,787 150,787 38.632 (112,155)
38 1 227,715 227,715
$ 151,168 $ 378,502 $ 266,347 $ (112,155)
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City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Local Option Gas Tax - Special Revenue Fund
Year Ended September 30,2009
Variance With
Revenues:
Intergovernmental
Investment income
Miscellaneous
Total revenues
Expenditures:
Current:
Transportation
Capital outlay
Total expenditures
Net change in fund balances
Fund balances, beginning
Fund balances, ending
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
$ 702,000 $ 702,000 $ 673,438 $ (28,562)
16,192 16,192 7,646 (8,546)
93,753 93,753
718,192 718,192 774,837 56,645
606,000 770,436 498,248 272,188
299,000 598,000 35,100 562,900
905,000 1,368,436 533,348 835,088
(1 86,808) (650,244) 241,489 891,733
879,111 1,284,525 1,284,525
$ 692,303 $ 634,281 $ 1,526,014 $ 891,733
87
City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual
Police Grant - Special Revenue Fund
Year Ended September 30,2009
Variance With
Final Budget
Positive Original Final
Budget Budget Actual (Negative)
Revenues:
Intergovernmental
Total revenues
Expenditures:
Capital outlay
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources:
Transfers in
Net change in fund balances
Fund balances, beginning
Fund balances, ending
88
$ 10,000 $ 10,000 $ 16,381 $ 6,381
10,000 10,000 16,381 6,381
17,324 I1 7.3241 ,. I
17,324 (1 7,324)
10.000 10,000 (943) (1 0,943)
943 Q43
10.000 10,000 (10,000)
$ 10,000 $ 10,000 $ $ (l0,OOO)
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0
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City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Recreation Impact - Capital Projects Fund
Year Ended September 30,2009
Revenues:
Intergovernmental
Impact fees
Investment income
Miscellaneous
Total revenues
Expenditures:
Current:
Capital outlay
Total expenditures
Culture and recreation
Net change in fund balances
Fund balances, beginning
Fund balances, ending
Original Final
Variance With
Final Budget
Positive
Budget Budget Actual (Negative)
$ 600,000 $ 600,000 $ 138,401 $ (461,599)
360,985 360,985 208,258 (1 52,727)
48,965 48,965 13,936 (35,029)
10,000 10,000
1,009,950 1,009,950 370,595 (639,355)
8,330 (8,330)
2,200,000 3,511,110 1,001,099 2,510,011
2,200,000 3,511,110 1,009,429 2,501,681
(1,190,050) (2,501,160) (638,834) 1,862,326
1 , 1 91 , 1 85 2,501,160 2,501,160
$ 1.135 $ $ 1.862.326 $ 1.862.326
89
City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Road Impact - Capital Projects Fund
Year Ended September 30,2009
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Hevenues:
Impact fees
Investment income
Miscellaneous
Total revenues
$ 740,647
170,749
$ 740,647
170,749
$ 237,673
76,047
$ (502,974)
(94,702)
439,091 439,091
91 1,396 91 1,396 752,811 (1 58,585)
Expenditures:
Current:
Capital outlay
Total expenditures
Transportation 9,507 (9,507)
757,000 4,655,435 2,738,305 1,917,130
757,000 4,655,435 2,747,812 1,907,623
Excess (deficiency) of
revenues over (under)
expenditures 154,396 (3,744,039) (1,995,001) 1,749,038
Other financing uses:
Transfers out (702,373) (702,373) (702,373)
(547,977) (4,446,412) (2,697,374) 1,749,038
4,842,569 6,749,507 6,749,507
$ 4.294.592 $ 2,303,095 $4.052.1 33 $ 1.749.038
Net change in fund balances
Fund balances, beginning
Fund balances, ending
0
0 90
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City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Police Impact - Capital Projects Fund
Year Ended September 30,2009
Revenues:
Impact fees
Investment income
Total revenues
Expenditures:
Current:
Capital outlay
Total expenditures
Public safety
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources:
Transfers in
Net change in fund balances
Fund balances, beginning
Fund balances, ending
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
$ 80,662 . $ 80,662 $ 29,797 $ (50,865)
29,832 29,832 15,179 (1 4,653)
1 10,494 1 10,494 44,976 (6551 9)
2,600,000 3,564,737
12,383
305,859
(1 2,383)
3,258,878
2,600,000 3,564,737 31 8,242 3,246,495
(2,489,506) (3,454,243) (273,266) 3,180,977
2,600,000 2,600,000 2,600,000
1 10,494 (854,243) 2,326,734 3,180,977
6,727 1,523,065 1,523,065
$ 117,221 $ 668,822 $3,849,799 $ 3.180,977
91
City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Fire Impact - Capital Projects Fund
Year Ended September 30,2009
Original Final
Variance With
Final Budget
Positive
Revenues:
Impact fees
Investment income
Total revenues
Budget Budget Actual (Negative)
$ 237,179 $ 237,179 $ 60,341 $ (176,838)
12,786 12,786 3,121 (9,665
249,965 249,965 63,462 (1 86,503)
Expenditures:
Current:
Public safety
Debt service:
Principal
Interest
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing uses:
Transfers out
Net change in fund balances
Fund balances, beginning
Fund balances, ending
92
72,880
3,855
72,880
3,855
2,414
72,881
1,324
(2941 4)
(1 1
2.531
76,735 76,735 76,619 116
173,230 173,230 (1 3,157) (1 86,387)
(600,000) (600,000) (600,000)
(426,770) (426,770) (61 3,157) (1 86,387)
~ 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
798,648 754,921 754,92 1
$ 371,878 $ 328,151 $ 141,764 $ (186,387)
0
0
0
0
0
0
0
0
0
0
0
0
0
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City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Art Impact - Capital Projects Fund
Year Ended September 30,2009
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Impact fees
Investment income
Total revenues
$ 75,000 $ 75,000 $ 31,429 $ (43,571)
10,609 10,609 7,549 (3,060)
85,609 85,609 38,978 (46,631)
Expenditures:
Current:
Culture and recreation
Total expenditures
Net change in fund balances
Fund balances, beginning
Fund balances, ending
55,400 (55,400)
55.400 (55.4001
85,609 85,609 (1 6,422) (102,031)
725,594 907,684 907,684
811.203 $ 993.293 ~ $ 891.262 $ (102.0311
93
City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
PGA Flyover - Capital Projects Fund
Year Ended September 30,2009
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Miscellaneous
Total revenues
Expenditures:
Current:
Transportation
Debt service:
Principal
Interest
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Other financing sources (uses):
Transfers in
Transfers out
Total other financing
sources (uses)
Net change in fund balances
Fund balances, beginning
Fund balances, ending
94
$ 125,592 $ 125,592 $ 133,481 $ 7,889
125.592 125.592 133.481 7.889
382,600
180,000
402,82 1
180,000
301,465
180,000
101,356
104,193 104,193 1 04,193
666,793 687,014 585,658 101,356
(541,201)
625,000
(561,422)
625,000
(452,177)
625,000
109,245
(1 60,000) (1 60,000)
625,000 625,000 465,000 (1 60,000)
83,799 63,578 12,823 (50,755)
79,408 1 17,430 1 17,430
$ 163.207 $ 181.008 $ 130.253 $ 150.755)
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City of Palm Beach Gardens, Florida
Schedule of Revenues, Expenditures anG Changes in Func
Budget and Actual
Burns Road - Capital Projects Fund
Balances -
Year Ended September 30,2009
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Investment income
Total revenues
Expenditures:
Capital outlay
Debt service:
Principal
Interest
Total expenditures
$ 2,962 $ 2,962 $ $ (2,962)
~ ~___
2,962 2,962 (2,962)
37,244 37,111 133
445,000 445,000 445,000
257,803 257,803 257,803
702,803 740,047 739,914 133
Excess (deficiency) of
revenues over (under)
expenditures (699,841 (737,085) (739,914) (2,829)
Other financing sources:
Transfers in
Net change in fund balances
Fund balances, beginning
Fund balances, ending
702,373 702,373 702,373
~~ ~~ ~ ~~ ~ ~~
2,532 (34,712) (37,541 ) (2,829)
261,358 31 9,813 31 9,813
$ 263.890 $ 285.101 $ 282.272 $ (2.829)
95
City of Palm Beach Gardens, Florida
Combining Statement of Fiduciary Net Assets
Fiduciary Funds
September 30,2009
Assets:
Cash and cash equivalents
Investments, at fair values:
U.S. Government obligations
Municipal bonds
Mortgage backed securities
Corporate bonds
Equity securities
Equity funds
International funds
Real estate funds
Total investments
Receivables:
Interest
Employer
State of Florida
Employees
Total receivables
Prepaid expenses
Total assets
Liabilities:
Accounts payable
Due to DROP account
Total liabilities
Net assets:
Net assets held in trust for pension benefits
96
Pension Trust Funds
General
Employees Police Fire Total
$ 65,940 $ 2,068,886 $ 2,842,499 $ 4,977,325
76,602
258,696
379,805
1,180,810
106,613
2,002,526
2,742,649
21 9,538
2,002,166
5,963,735
4,667,766
12,364,077
2,483,622
30,443,553
203,568
3,934,980
3,942,317
12,813,663
2,499,693
756,753
24.1 50,974
3,022,819
21 9,538
6,195,842
10,285,857
18,662,239
12,364,077
5,089,928
756,753
56,597,053
7,274 122,578 96,372 226,224
15,126 837,420 795,183 1,647,729
446,982 45,602 492,584
389 87,399 27,565 11 5,353
22.789 1.494.379 964.722 2.481.890
64,884 64,884
2,091,255 34,071,702 27,958,195 64,121,152
6,536 39,449 37,740 83,725
80,506 80,506
6,536 39,449 1 18,246 164,231
$ 2.084.71 9 $34.032.253 $27.839.949 $ 63.956.921
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City of Palm Beach Gardens, Florida
Combining Statement of Changes in Fiduciary Net Assets
Fiduciary Funds
Year Ended September 30,2009
Additions:
Contributions:
Employer
Insurance premium taxes collected by
the State of Florida on behalf of the
City of Palm Beach Gardens
Employees
Total contributions
Investment earnings (loss):
Net appreciation/(depreciation)
in fair value of investments
Interest and dividends
Total investment earnings
Less investment expenses
Net investment earnings (loss)
Total additions
Deductions:
Pension benefits
Administrative expenses
Total deductions
Change in net assets
Net assets, beginning
Net assets, ending
Pension Trust Funds
General
Employees Police Fire Total
$ 60,503 $ 3,349,679 $ 3,180,731 $ 6,590,913
446,982 654,147 1,101,129
8,970 870,581 605,300 1,484,851
69.473 4.667.242 4.440.1 78 9.176.893
(1 39,486) 1,488,020
56,266 648,.270
(1 94,895)
652,069
1,153,639
1,356,605
(83,220) 2,136,290 457,174 2,510,244
(1 0,659) (1 15,708) (1 34,095) (260.462)
(93,879) 2,020,582 323,079 2,249,782
(24,406) 6,687,824 4,763,257 1 1,426,675
296,477 895,008 457,329 1,648,814
16,809 104,636 69,771 191,216
31 3,286 999,644 527,100 1,840,030
(337,692) 5,688,180 4,236,157 9,586,645
2,422,411 28,344,073 23,603,792 54,370,276
$ 2,084,719 $ 34,032,253 $ 27,839,949 $ 63,956,921
97
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0
0
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STATISTICAL SECTION
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Statistical Section Index
This part of the City of Palm Beach Gardens’ comprehensive annual financial report presents detailed information
as a context for understanding what the information in the financial statements, note disclosures and required
supplementary information says about the City’s overall financial health.
Financial Trends
These schedules contain trend information to help the reader understand how the City’s
financial performance and well-being have changed over time.
Net Assets by Component
Changes in Net Assets
Fund Balances of Governmental Funds
Changes in Fund Balances of Governmental Funds
Revenue CaDacity
These schedules contain information to help the reader assess the City’s most significant local
revenue source, the property tax.
Net Assessed Value and Estimated Actual Value of Taxable Property
Property Tax Rates - Direct and Overlapping Governments
Principal Property Taxpayers
Property Tax Levies and Collections
Debt CaDacity
These schedules present information to help the reader assess the affordability of the City’s
current levels of outstanding debt and the City’s ability to issue additional debt-in the future.
Ratios of Outstanding Debt by Type
Ratios of General Bonded Debt Outstanding
Direct and Overlapping Governmental Activities Debt
Pledged Revenue Coverage
DemoaraDhic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the
environment within which the City’s financial activities take place.
Demographic and Economic Statistics
Principal Employers
pmratina Information
These schedules contain service and infrastructure data to help the reader understand how the
information in the City’s financial report relates to the services the City provides and the
activities it performs.
Full-Time Equivalent City Government Employees by Function
Operating Indicators by Function/ Program
Capital Asset Statistics by Function/ Program
Page
104
106
110
112
114
116
118
119
120
122
123
124
126
127
128
129
130
Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual
financial reports for the relevant year.
101
City of Palm Beach Gardens, Florida
Net Assets by Component
Last Seven Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
Governmental activities:
Invested in capital assets,
net of related debt
Restricted
Unrestricted
Total governmental activities net assets
Business-type activities:
Invested in capital assets,
net of related debt
Restricted
Unrestricted
Total business-type activities net assets
Primary government:
Invested in capital assets,
net of related debt
Restricted
Unrestricted
Total primary government net assets
2003 2004 2005
$ 41,678,672 $ 47,266,504 $ 52,524,730
8,912,604 15,671,654 18,706,997
16,961,768 14,36131 4 1 1,839,633
67,553,044 77,299,672 83,071,360
(2,236,869) (1,391,784) (1,377,423)
611,313
421.708 221.741 220.1 03
(1,203,848) (1,170,043) (1 ,157,320)
39,441,803 45,874,720 51,147,307
9,523,917 15,671,654 18,706,997
17,383.476 14.583.255 12,059.736
$ 66.349.196 $ 76.129.629 $ 81.914.040
Note: Data not available prior to fiscal year 2003 implementation of Governmental Accounting Standards Boara
Statement No. 34, Basic Financial Statements and Management’s Discussion and Analysis for State and Local
Governments.
104
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Table 1
Fiscal Year e
a 2006 2007 2008 2009 a
$ 55,645,259 $ 62,235,884 $ 63,743,178 $ 67,009,120 e 14,898,785 14,083,021 12,679,885 13,449,860 a 19,024,256 20,235,445 25,149,412 25,731,157 a 89,568,300 96,554,350 101,572,475 106,190,137
0
0 e e a e
55,645,259 62,235,884 63,743,178 67,009,120
14,898,785 14,083,021 12,679,885 13,449,860
19,024,256 20,235,445 25,149,412 25,731,157
$ 89,568,300 $ 96,554,350 $ 101,572,475 $ 106,190,137
0 e a e
105
City of Palm Beach Gardens, Florida
Changes in Net Assets
Last Seven Fiscal Years
(Accrual Basis of Accounting)
Expenses:
Governmental activities:
General Government
Public Safety
Culture/Recreation
Physical Environment
Transportation
Interest on long-term debt
Total governmental activities expenses
Business-type activities:
Golf Course
Total business-type activities expenses
Total primary government expenses
Program revenues:
Governmental activities:
Charges for services:
General Government
Public Safety
Culture/Recreation
Transportation
Operating grants and contributions
Capital grants and contributions
Total governmental activities program revenues
Business-type activities:
Charges for services:
Total business-type activities program revenues
Golf Course
Total primary government program revenues
Fiscal Year
2003 2004 2005
$ 7,912,852 $13,899,785 $ 13,548,562
22,860,109 26,944,280 30,419,891
5,353,104 5,927,344 7,139,745
3,128,692 4,639,930 4,568,664
3,105,384 2,962,465 2,758,280
1,576,511 1,095,103 1,254,477
43,936,652 55,468,907 59,689,619
1,729,909 1,677,140 1,896,021
1,729,909 1,677,140 1,896,021
$ 45,666,561 $57,146,047 $61,585,640
$ 4,167,758 $ 6,048,502 $ 5,599,809
1,940,783 1,995,627 2,039,879
1,367,552 1,265,684 1,902,858
1,762,120 1 14,005
6,204,026 3,758,850 2,168,711
13,697,156 14,830,783 11,825,262
17,037
1,254,384 1,246,536 1,377,545
1,254,384 1,246,536 1,377,545
$ 14,951,540 $ 16,077,319 $ 13,202,807
Note: Data not available prior to fiscal year 2003 implementation of Governmental Accounting Standards
Board Statement No. 34, Basic Financial Statements and Management’s Discussion and Analysis for State and
Local Governments.
106
e e e e e e
0
0 Fiscal Year
Table 2
e 2006 2007 2008 2009 e e e e e e
0 e e
$11,413,853 $15,695,350 $14,954,447 $ 15,136,680
33,064,986 37,209,988 39,223,990 41,112,818
10,071,747 10,178,475 8,784,481 9,151,914
9,036,996 7,059,139 6,067,686 5,771,316
1,834,969 1,557,260 1,662,578 1,492,723
67,543,809 73,962,477 74,553,532 76,620,046
2,121,258 2,262,265 3,860,350 3,954,595
$67,543,809 $73,962,477 $74,553,532 $ 76,620,046 e e >
e e e e
$ 6,690,824 $ 3,751,106 $ 8,518,696 $ 8,594,096
2,344,719 2,816,679 2,438,907 2,423,564
4,284,306 4,756,464 4,650,101 4,168,677
2,400,886 924,325 580,406 237,674
348,059 223,287 1,483,394 1,296,236
4,011,982 1,219,771 557,820 3,551,406
20,080,776 13,691,632 18,229,324 20,271,653 e e e a - e -
e e $20,080,776 $13,691,632 $18,229,324 $ 20,271,653
e e e e e e e e e a a
Continued on next page.
107
City of Palm Beach Gardens, Florida
Changes in Net Assets (Continued)
Last Seven Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
Net (expense) revenue:
Governmental activities
Business-type activities
Total primary government net expense
General revenues and other changes in net assets:
Governmental activities:
Taxes:
Property taxes
Local business tax
Franchise taxes
Public service taxes
Sales tax and local option gas tax
State shared revenue
Impact fees
Unrestricted investment earnings
Gain on disposal of capital assets
Miscellaneous
Transfers
Cumulative effect of change in
accounting principle
Special item - change in retirement
plans
Total governmental activities
Unrestricted intergovernmental:
Business-type activities:
investment earnings
Miscellaneous
Transfers
Total business-type activities
Total primary government
2003 2004 2005
$ (30,239,496) $ (40,638,124) $ (47,864,357)
(475,525) (430,604) (51 8,476)
$ (30,715,021) $(41,068,728) $(48,382,833)
$ 26,979,019 $ 30,581,316 $ 351 18,504
3,049,795 3,370,103 3,832,276
739,827 675,624 721,730
3,636,355
170,428
5,357,006
657,101
405,875
(451,416)
3,378,464 3,597,796
850,494 1,115,490
6,260,509 6,812,932
554,197 1,129,469
1,573,389 1,803,848
(422,889) (496,000)
$ 40.543.990 $ 46.821.207 $ 53.636.045
$ 38,048 $ 15,904 $ 11,199
24,000 25,616 24,000
451,416 422,889 496,000
51 3,464 464,409 531.199
$ 41,057,454 $ 47,285,616 $ 54.167.244
Change in net assets:
Governmental activities
Business-type activities
Total primary government
$ 10,304,494 $ 6,183,083 $ 5,771,688
33,805 12,723
$ 10,342,433 $ 6,216,888 $ 5,784,411
37,939
Note: Data not available prior to fiscal year 2003 implementation of Governmental Accounting Standards Board
Statement No. 34, Basic Financial Statements and Management’s Discussion and Analysis for State and Local
Governments.
108
a a a a a a a a a a a a a a a
a a a a a
a a a
a a a a a a a e a e a a a a a
0
0
e
0
0
m
a Fiscal Year
2006 2007 2008 2009 a
$ (47,463,033) $ (60,270,845) $ (56,324,208) $ (56,348,393)
$ (47.463.0331 $ (60.270.8451 $ (56.324.2081 8 (56.348.393)
$ 40,923,938 $ 50,541,564 $ 50,362,460 $ 50,314,207
1,531,977 1,540,700
4,964,878 5,380,778 -
796,705 860,052 956,919 1,278,766
4,062,558 4,060,52 1
1,252,205 1,265,548
2,548,250 3,159,845
55,284
1,374,851 1,601,212
(1,157,320)
(806,092)
4,039,597
1,193,969
1,741,515
242,496
1,273,400
3,726,391
1,076,977
1,415,326
17,141
1,596,547
-
-
332,091
$ 53,959,973 $ 67,256,895 $ 61,342,333 $ 60,966,055
$ -$ -$ -$
1,157,320 -
1,157,320 -
$ 55.117.293 $ 67,256,895 $ 61,342.333 $ 60.966.055
$ 6,496,940 $ 6,986,050 $ 5,018,125 $ 4,617,662
1 .157.320
$ 7,654,260 $ 6,986,050 $ 5,018,125 $ 4,617,662
109
City of Palm Beach Gardens, Florida
Fund Balances of Governmental Funds
Last Seven Fiscal Years
(Modified Accrual Basis of Accounting)
General fund:
Reserved
Unreserved
Total general fund
All other governmental funds:
Reserved
Unreserved, reported in:
Capital projects funds
Special revenue funds
Total all other governmental funds
Total governmental funds
~~ ~~ ~~~~
Fiscal Year
2003 2004 2005
$ 1,696,120 $ 2,605,845 $ 4,685,857
9,580,486 14,127,469 10,470,244
1 1,276,606 16,733,314 151 56,101
1 1,229,646 15,275,028 1 4,021 , 1 40
2,472,044 3,081,755
41 7,637 51 7,938
14,376,617 15,692,665 17,620,833
$25,653,223 $32,425,979 $ 32,776,934
674,927
Note: Data not available prior to fiscal year 2003 implementation of Governmental Accounting Standards Board
Statement No. 34, Basic Financial Statements and Management’s Discussion and Analysis for State and Local
Governments.
110
a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a
a a
a a
a
a
0
0
0
0
a
Table 3
Fiscal Year
2006 2007 2008 2009
$ 1,867,692 $ 1,948,873 $ 753,223 $ 3,477,030
17,701,909 19,195,329 24,3751 31 23,773,067
19,569,601 21,144,202 25,128,354 27,250,097
15,461,972 14,227,898 13,054,853 574,931
10,675,542
1,152,372 1,432,549 1,926,716 2,548,489
16,614,344 15,660,447 14,981,569 13,798,962
$36,183,945 $36,804,649 $40,109,923 $ 41,049,059
111
City of Palm Beach Gardens, Florida
Changes in Fund Balances of Governmental Funds
Last Seven Fiscal Years
(Modified Accrual Basis of Accounting)
Revenues:
Ad valorem taxes
Local business tax
Utility taxes
Franchise fees
Licenses and permits
Intergovernmental
Impact fees
Charges for services
Fines and forfeitures
Investment income
Miscellaneous
Total revenues
Expenditures:
Current:
General Government
Public Safety
Culture and Recreation
Physical Environment
Transportation
Capital outlay
Debt service:
Principal
Interest
Bond issuance costs
Other debt service costs
Total expenditures
Excess (deficiency) of revenues over (under) expenditures
Other financing sources (uses):
Transfers in
Transfers out
Capital leases
Sale of capital assets
Bonds and notes issued
Refunding bonds issued
Premium on bond issuance
Payment to refunded bond escrow agent
Total other financing sources (uses)
Proceeds from defined contribution plan
Payment to defined benefit plan
Total special items
Special items:
Net change in fund balances
Debt service as a percentage of noncapital expenditures
Fiscal Year
2003 2004 2005
$ 26,979,019
739,827
3,049,795
3,955,167
8,977,875
5,357,006
3,046,124
368,171
652,658
$ 30,581,316
675,624
3,370,103
5,654,010
6,979,749
6,260,509
3,063,717
535,148
550,916
$ 35,118,504
721,730
3,832,276
5,599,810
6,996,002
6,812,932
3,942,738
312,599
1,125,900
1,775,169 4,313,325 1,544,895
54,900,811 61,984,417 66,007,386
7,539,311
21,708,478
5,127,967
2,927,775
1,684,572
11,661,632
885,267
1,553,386
1 2,9 1 0,353
25,566,510
5,593,314
4,310,982
1,634,307
5,844,148
1,993,273
1,328,080
329,811
12,703,284
29,250,972
6,764,046
4,434,178
1,233,738
7,542,442
1,926,679
1,234,078
30,475
123.775
53,088,388 59,510,778 65,243,667
1,812,423 2,473,639 763,719
683,717
(1,083,908)
1,021 ,I 77
(1,391,304)
1,584,962
(2,028,200)
584,387 5,359,401
424,476
15,515,000 6,901,176
- (1 6,629,633) (6,870,701)
1 84,196 4,299,117 (412,763)
$ 1,996.619 $ 6.772.756 $ 350.956
5.89% 6.80% 5.7 5%
Note: Data not available prior to fiscal year 2003 implementation of Governmental Accounting Standards Board Statement
No. 34, Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments.
112
a e e a
e a a a a a a a
0 a e e
a
a e a a a a a e
0 a a a a a e e e e
(I)
0
a
a
a a a a a
a
a a
a a
a
0 a a a a a a a
a
a a
a a
a
a a a
a
a a
a a
a
a
a a a a a a
a e
Fiscal Year
2006 2007 2008 2009
$ 40,923,938
796,705
4,964,878
3,988,155
9,597,521
4,508,074
3,998,67 1
2,079,227
2,548,247
2,653,313
$ 50,541,564
860,052
5,380,778
3,718,105
6,757,761
2,270,519
5,502,144
524,216
3,159,847
1,858,214
$ 50,362,460
956,919
5,516,091
4,364,095
6,906,638
1,467,356
5,641,891
320,944
1,740,605
2,028,842
$ 50,314,207
1,540,700
1,278,766
5,702,964
2,020,336
6,454,771
567,498
5,865,175
436,227
1,414,745
2,070,220
76,058.729 80.573.200 79.305.841 77.665.607
10,343,003
32,321,657
9,125,769
6,294,347
762,383
13,831,316
2,364,709
1,478,670
39,500
15,293,318
35,103,794
8,775,280
6,892,190
890,103
9,026,003
2,787,745
1,573,958
14,613,265
37,695,130
7,354,317
5,848,500
818,837
6,305,054
2,848,158
1,488,484
14,592,013
39,078,675
7,363,738
5,375,753
809,220
5,239,712
2,929,195
1,398,206
76,561,354 80,342,39 1 76,971,745 76,786,512
(502,625) 230,809 2,334,096 879,097
1,488,139 1,845,332
(1,333,704) (1,787,528)
3,755,200
1,373,777 4,291,078
(1,321,015) (4,238,316)
71 2,418
206,000 7,278
____ ~~~ 3,909,635 57,804 971, iSo 60,040
3,642,218
(3,310,127)
332.09 1
$ 3,407,010 $ 620,704 $ 3,305y76 $ 939,137
6.19% 6.08% 6.10% 5.88%
Table 4
113
City of Palm Beach Gardens, Florida
Net Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
Real Property
Year
Ended Residential Commercial Industrial Other
September 30, Property Property Property Property Total
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
$
4,560,597,118
5,556,032,957
7,175,984,136
7,633,899,238
7,229,265,998
-$
1,068,583,139
1,150,418,815
1,584,435,691
1,760,317,064
1,871,391,912
31,022,658
51,770,706
67,918,360
76,620,371
81,429,357
$
58,639,528
57,740,577
67,073,542
65,923,845
64,617,414
- $ 3,236,901,787
3,422,435,298
3,694,841,329
4,180,491,898
4,924,323,436
5,718,842,443
6,815,963,055
8,895,411,729
9,536,760,518
9,246,704,681
Note: Assessed values are established by the Palm Beach County Property Appraiser's Office as of January 1,
each year. Assessments were increased to 100% of market value as of 1980.
Property in the City is reassessed each year. Property is assessed at actual value; therefore, the assessed
values are equal to actual value. Tax rates are per $1,000 of assessed value.
The City does not have information on the assessed value per category prior to September 30, 2005, therefore,
only total taxable property assessed value is presented.
Source: Palm Beach County Property Appraiser's Office
N/A - Information not available
114
a a a a a a a a a a a a
a a a a
a a a a a a a a a a a a a a a a a a a a a a a a a
e
0
a
e e e e e e e e e
e e e e e e e e e e e e e a e e e e e e e e e e e e e e e e e a
e
a a
Table 5
Total
Taxable
Personal Centrally Assessed
Property Assessed Value
Taxable Assessed
Total Estimated Value as a
Direct Actual Percentage of
Tax Taxable Actual Taxable
Rate Value Value
$ 276,055,851 $
290,919,559
306,033,226
320,720,228
322,568,279
326,789,276
353,028,500
407,846,639
431,242,245
419,946,111
868,058
91 4,685
91 7,667
944,192
1,071,152
1,116,960
1,118,109
1,263,926
1,287,840
1,575,414
$ 3,513,825,696
3,714,269,542
4,001,792,222
4,502,156,318
5,247,962,867
6,046,748,679
7,170,109,664
9,304,522,294
9,969,290,603
9,668,226,206
4.3497 $
5.1 748
6.1679
6.2500
6.0400
6.0260
5.9280
5.6550
5.2540
5.3990
NIA
NIA
NIA
NIA
NIA
NIA
NIA
1 1,805,444,204
12,266,508,331
11,879,576,573
NIA
NIA
NIA
NIA
NIA
NIA
NIA
78.82%
81.27%
81.39%
115
City of Palm Beach Gardens, Florida
Property Tax Rates - Direct and Overlapping Governments
Last Ten Fiscal Years
City of Palm Beach Gardens
Debt Total Palm Beach Palm
Fiscal Operating Service City County School Beach
Year Millage Millage Millage District County
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
3.9404
4.7548
5.7765
5.9067
5.7450
5.7680
5.7080
5.4950
5.1050
5.2500
0.4093
0.4200
0.391 4
0.3433
0.2950
0.2580
0.2200
0.1600
0.1 490
0.1 490
4.3497
5.1748
6.1679
6.2500
6.0400
6.0260
5.9280
5.6550
5.2540
5.3990
9.0430
8.91 80
8.9480
8.7790
8.571 0
8.4320
8.1 060
7.8720
7.3560
7.251 0
4.9456
4.9362
4.9351
4.8084
4.7910
4.7677
4.71 92
4.4775
3.981 3
3.9656
Note: All millage rates are based on $1 for every $1,000 of assessed value.
Source: City of Palm Beach Gardens Finance Department and Palm Beach County Property Appraiser’s Office
(1) Overlapping rates are those of local and county governments that apply to property owners within the City of
Palm Beach Gardens. Not all overlapping rates apply to all City of Palm Beach Gardens property owners (Le. the
rates for special districts apply only to the proportion of the government’s property owners whose property is
located within the geographic boundaries of the special district).
116
a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a
a 0
a
e e e e e e a e e e e e e e e e e e e e e e a a e e e e e e e e e e e
e e
e e e
a
a
a
Table 6
Overlapping Rates (')
Palm Beach Palm Beach South Florida Children's Florida Inland Total Direct and
County Health County Library Water Management Services Navigation Overlapping
Care District System District Council District Rates
0.9750
1.0250
1.1500
1.1300
1.1300
1.1 000
1 .OB00
0.9700
0.8900
0.9975
0.5246
0.5403
0.5403
0.5403
0.5833
0.5807
0.6250
0.5989
0.5441
0.5427
0.6970
0.6970
0.6970
0.6970
0.6970
0.6970
0.6970
0.6970
0.6240
0.6240
0.4696
0.5000
0.5703
0.6228
0.6902
0.6902
0.6887
0.61 99
0.5823
0.6009
0.0440
0.041 0
0.0385
0.0385
0.0385
0.0385
0.0385
0.0385
0.0345
0.0345
21.0485
21.8323
23.0471
22.8660
22.541 0
22.3321
21.8824
20.9288
19.2662
19.41 52
117
Table 7 City of Palm Beach Gardens, Florida
Principal Property Taxpayers
September 30,2009
Percent of
Taxable Total Taxable
Assessed Assessed
Taxpayer Value Rank Value (')
Landry, Lawrence L.
GLL US Retail LP
Downtown at the Gardens LLC
WCI Communities
Northlake Blvd LLC
Devonshire at PGA National LLC
Grande at Mirasol, Inc.
3801 PGA Acquisition Co
W FGR Resort Core V LLC
GB Investors LLC
$ 205,000,000
105,147,822
67,247,126
65,208,300
56,83331 1
54,455,275
54,206,475
50,622,243
50,000,000
44,060,479
$ 752,781,231
1
2
3
4
5
6
7
8
9
10
2.12%
1.09%
0.70%
0.67%
0.59%
0.56%
0.56%
0.52%
0.52%
0.46%
7.79%
Note: Information is not available prior to 2006. Therefore, the 10 year comparison is not included.
Source: Tax roll provided by Palm Beach County Property Appraisers Office.
(1) See the Schedule of Net Assessed Value on page XX for Estimated Actual Value of Taxable Property.
118
a a a a a a a
a a a a a a a a a a a a a a
a a a a a a a a a a a a a a a a
0
a
e
0
0
0
m
a a a a a a e a a a a a a a a e a
a a e a a a a a a a a a a e e
0 a a a
0
0 a a a a
e
City of Palm Beach Gardens, Florida
Property Tax Levies and Collections
Last Ten Fiscal Years
September 30,2009
Table 8
Collected within the Total Collections
Year Total Tax Fiscal Year of the Levy Collections in to Date
Ended Levy for Percent Subsequent Percentage
September 30, Fiscal Year Amount of Levv Years Amount of Levv
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
$ 15,384,216
19,220,602
24,683,054
28,138,476
31,697,696
36,437,708
42,572,206
52,521,899
52,378,653
52,198,753
$ 14,715,643
18,459,195
23,716,342
26,947,136
30,542,942
35,080,464
40,896,417
50,475,571
50,382,769
49,743,531
95.65%
96.04%
96.08%
95.77%
96.36%
96.28%
96 .O6%
96.1 0%
96.1 9%
95.30%
$ 31,986
24,374
72,692
31,106
59,367
23,045
12,127
140,945
430,423 -
$ 14,747,629
18,483,569
23,789,034
26,978,242
30,602,309
35,103,509
40,908,544
50,616,516
50,813,192
49,743,531
95.86%
96.1 7%
96.38%
95.88%
96.54%
96.34%
96.09%
96.37% .
97.01%
95.30%
Source: City of Palm Beach Gardens Finance Department and Palm Beach County Tax Collector's Office.
119
City of Palm Beach Gardens, Florida
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
Year General
Ended Revenue Obligation Capital
September 30, Bonds Bonds Leases Notes Loans
2000 $ - $ 17,260,000 $ - $ 4,007,518 $
2001 11,985,000 16,591,247 3,858,403
2002 15,899,211 3,701,991 11,985,000
2003 15,179,154 3,538,375 11,985,000
2004 19,320,000 14,421,071 364,401
2005 18,090,000 13,970,914 291,521
2006 26,355,200 13,342,497 21 8,641
2007 24,582,260 12,451,896 145,761
2008 22,802,384 11,527,046 72,881
2009 20,980,228 10,567,106
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements.
(1) See the Schedule of Demographic and Economic Statistics on page 126 for population data.
120
1,386,119
1,173,370
850,515
51 5,637
388,260
996,465
922,247
a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a
0
a
a a a a
a
a a
a
a a
a a a a a a
e a a
a a a a
a a a a a a
a
a a
e
0
a
e
a
a e
0
e
0
0
a
Table 9
Business-Type
Activities
Revenue Capital
Total
Primary
Percentage
of Personal Per
Income (’) Capita (’) Bonds Leases Loans Government
$ 6,680,000 $ -$
71245,000 251,832
584,696
98,677
6,410,000 66,008
6,090,000 33,116
7,015,000
6,775,000
$ 27,947,518
39,931,482
39,185,898
38,962,325
41,754,850
39,326,066
40,431,975
37,568,177
35,398,776
32,469,581
0.0573%
0.0787%
0.0751 %
0 .0730°/o
0.0755%
0.061 7%
0.0569%
0.0504%
N/A
WA
$ 797
1,126
1,074
988
985
863
839
76 1
704
650
121
City of Palm Beach Gardens, Florida
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
Table 10
Year
Ended
September 30,
General
Obligation
Bonds
Percentage of
Estimated Actual Per
Taxable Value (') Capita (*)
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
$ 17,260,000
16,591,247
15,899,211
15,179,154
14,421,071
13,970,914
13,342,497
12,451,896
11,527,046
10,567,106
0.49%
0.45%
0.40%
0.34%
0.27%
0.23%
0.1 9%
0.1 3%
0.1 2%
0.11%
$ 492
468
436
385
340
306
277
252
229
21 2
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statement.
(1 ) See the Schedule of Net Assessed Value on page 1 14 for Estimated Actual Value of Taxable Property.
(2) See the Schedule of Demographic and Economic Statistics on page 126 for population data.
122
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Table 11 City of Palm Beach Gardens, Florida
Direct and Overlapping Governmental Activities Debt
As of September 30,2009
Percentage Amount
Applicable to Applicable to
Net the City of the City of
Debt Palm Beach Palm Beach
Government Unit Outstanding Gardens (’I Gardens
Debt repaid with property taxes:
Palm Beach County
Palm Beach County School Board
Other debt:
Palm Beach County
Palm Beach County School Board
Subtotal, Overlapping Debt
City of Palm Beach Gardens Direct Debt
Total Direct and Overlapping Debt
$ 290,410,000
944,330,678
1,977,124,000
5.22%
5.21 %
$ 15,159,402
49,294,061
103,008,160
167,461,623
32,469,58 1
$ 199,931,204
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the
City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is
borne by the residents and business.
Source: Data provided by the Palm Beach County Finance Department and the Palm Beach County School
Board.
(1) The percentage of overlapping debt applicable is estimated using taxable assessed property values.
Applicable percentages were estimated by determining the portion of the County’s and School Board’s taxable
assessed value that is within the City’s boundaries.
123
City of Palm Beach Gardens, Florida
Pledged Revenue Coverage
Last Four Fiscal Years
2003 Public Improvement and Refunding Bonds
Year Local Licenses
Ended Business Franchise Utility and Inter-
September 30, Tax Fees Taxes Permits governmental
2006 $ - $ 4,964,878 $ 796,705 $ 3,988,155 $ 8,597,198
2007 5,380,778 860,052 3,718,105 6,757,761
2008 5,516,091 956,919 4,364,095 6,906,638
2009 5,702,964 1,278,766 2,020,336 6,454,771 1,540,700
2006
2007
2008
2009
Non Ad Valorem
Revenue Available Debt Service
for Debt Coverage Principal Interest Coverage
$ 24,759,337 $ 1,580,000 $ 872,142 10.10
27,761,117 1,425,000
27,476,025 1,455,000
26,783,904 1,485,000
840,544
81 2,042
780,032
12.25
12.12
11.82
Note: The City’s 2003 Public Improvement Revenue Bonds are obligations of the City payable solely from and
secured solely by non ad valorem revenue. The original bonds were issued in November 2003 to refund
certain prior obligations of the City. Additional bonds were issued in 2005 and 2006 to finance the cost of
improvements to the City’s golf course, parks and public safety facilities ad valorem revenue.
Data not available prior to fiscal year 2006.
Source: City of Palm Beach Gardens Finance Department
124
~~ a a a a a a a a a a a a a a a a a a
0 a a a a a a a a a a a a a a a a a a a a a a a a
r1
Table 12
Non Ad Valorem
Charges Fines Revenue
for and Investment Available for
Services Forfeitures Income Miscellaneous Debt Coverage
$ 1,285,282
5,502,144
5,641,891
5,865,175
$ 2,078,519 $
524,216
320,944
436,227
1,538,635
3,159,847
1,740,605
1,414,745
$ 1,509,965 $ 24,759,337
1,858,214 27,761,117
2,028,842 27,476,025
2,070,220 26,783,904
125
City of Palm Beach Gardens, Florida
Demographic and Economic Statistics
Last Ten Fiscal Years
Table 13
Palm Beach
County Palm Beach
Personal County
Income (2) Per Capita School Unemployment
Year Population (’) (In Thousands) lnCOme (2) Enrollment (3) Rate (4)
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
35,058
35,463
36,498
39,423
42,384
45,584
48,176
49,387
50,282
49,941
$ 48,761,949
50,712,143
52,147,502
53,357,809
5531 0,321
63,756,287
71,061,748
74,548,299
NIA
N/A
$ 43,102
43,876
43,822
44,050
44,518
50,371
55,311
59,147
NIA
N/A
Sources:
(1) University of Florida, Bureau of Business and Economic Research
(2) U.S. Department of commerce, Bureau of Economic analysis
(3) Palm Beach County School Board Budget Office
(4) Business Development board of Palm Beach County
NIA: Information not available
126
7,275
9,226
9,544
9,010
8,985
8,854
8,764
8,417
9,933
10,338
2.8%
2.5%
3.3%
3.2%
3.1%
2.2%
3.7%
3.7%
4.3%
7.3%
e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e
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a
Table 14 City of Palm Beach Gardens, Florida
Principal Employers
September 30,2009
2009
Percentage of
Total City
Employer Employees Rank Employment
The Wackenhut Corp.
Palm Beach Gardens Medical Center
Palm Beach County School Board
PGA National Resort & Spa
Biomet 3i, Inc.
Virtual Bank
City of Palm Beach Gardens
Belcan Corporation
Palm Beach Gardens Marriott
Anspach Companies
3,000
1,100
903
780
537
497
484
467
277
- 256
UQl
1
2
3
4
5
6
7
8
9
10
10.27%
3.77%
3.09%
2.67%
1.84%
1.70%
1.66%
1.60%
0.95%
0.88%
28.43%
Note: Information is not available prior to 2006. Therefore, the 10 year comparison is not included.
Source: Business Development Board of Palm Beach County
127
City of Palm Beach Gardens, Florida
Full-Time Equivalent City Government Employees by Function
Table 15
Last Four Fiscal Years
Number of Employees:
General Government
Public Safety
Culture and Recreation
Physical Environment
Total Number of Employees
Note: indicators are not available prior to 2006.
Source: City of Palm Beach Gardens Finance Department
128
Fiscal Year
2006 2007 2008 2009
82
277
74
73
286
75
97
282
65
95
272
64
68 80 57 53
501 51 4 50 1 484
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City of Palm Beach Gardens, Florida
Operating Indicators by FunctiodProgram
Table 16
Last Four Fiscal Years
Function/Program:
General Government:
Information Technology:
Number of online inspections scheduled
City Clerk:
Public records request
Finance:
A/P checks issued
Growth Management:
Number of projects completed
Public Safety:
Police personnel and officers
Fire personnel
Number of foot patrols conducted in
Number of foot patrols conducted in
Number of fire rescue calls
business districts
neighborhood communities
Culture and Recreation:
Special event attendees
General program participants
Youth camp registrations
Number of Signature City magazines mailed
Tennis members
Rounds of golf played
General pool admissions
Physical Environment:
Curb miles swept
Linear feet of storm drains cleaned
Permits issued
Value of permits
Inspections performed
Fiscal Year
2006 2007 2008 2009
7,000
1,478
10,000
520
7,808
486
6,188
553
6,328
12
6,793
35
6,366
25
6,829
23
158
128
158
128
157
125
150
122
8,500 8,500 1 1,497 16,400
36
4,000
36
7,073
36
7,155
36
7,410
79,000
1 15,048
2,729
84,000
278
29,132
20,393
60,000
125,000
3,503
89,000
333
44,977
45,490
71,600
126,000
3,636
89,000
566
43,657
36,401
75,000
9,220
3,805
5,241
356
43,000
32,144
2,000 2,100 3,095 3,200
1,500 1,600 13,200 13,200
8,202 9,191 8,929 5,272
375,192,522 336,554,569 343,341,142 189,340,190
26,000 23,442 19,250 40,000
Note: Indicators are not available prior to 2006 and for the transportation function.
Sources: Various City Departments
129
City of Palm Beach Gardens, Florida
Capital Asset Statistics by FunctiodProgram
Table 17
Last Four Fiscal Years
Fiscal Year
Function/Program:
General Government:
Number of general government buildings
Public Safety:
Fire stations
Transportation:
Miles of streets
Culture and Recreation:
Parks acreage
Parks
Golf courses
Soccer fields
Roller hockey rinks
Baseball/softball fields
Tennis courts
Playgrounds
Basketball courts
Racquetball courts
Skatepark
Swimming pools
2006 2007 2008 2009
4
53
168
9
1
10
2
17
17
8
12
2
i
c
4
53
168
9
1
10
2
17
17
8
12
2
1
3
4
5
53
168
11
1
10
2
15
19
9
12
6
1
3
Note: Indicators are not available prior to 2006 and for the physical environment function.
Sources: Various City Departments
130
I
5
54
168
11
1
10
2
15
19
9
12
6
1
3
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COMPLIANCE SECTION
3 1
rRampell& Rampell, €?A*
certified public accountants
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON INTERNAL
CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER
MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor, City Council
City of Palm Beach Gardens, Florida
We have audited the financial statements of the governmental activities, each major fund, and the
aggregate remaining fund information of the City of Palm Beach Gardens, Florida (the City), as of
and for the year ended September 30, 2009, which collectively comprise the City’s basic financial
statements and have issued our report thereon dated March 31,2010. We conducted our audit in
accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States.
Internal Control Over Financial Reportinq
In planning and performing our audit, we considered the City’s internal control over financial
reporting as a basis for designing our auditing procedures for the purpose of expressing our
opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the City’s internal control over financial reporting. Accordingly, we do not express
an opinion on the effectiveness of the City’s internal control over financial reporting.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control such that there is a reasonable
possibility that a material misstatement of the entity’s financial statements will not be prevented,
or detected and corrected on a timely basis.
Our consideration of internal control over financial reporting was for the limited purpose described
in the first paragraph of this section and was not designed to identify all deficiencies in internal
control over financial reporting that might be deficiencies, significant deficiencies, or material
weaknesses. We did not identify any deficiencies in internal control over financial reporting that
we consider to be material weaknesses, as defined above.
Comdiance and Other Matters
As part of obtaining reasonable assurance about whether City’s financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an
opinion on compliance with those provisions was not an objective of our audit, and accordingly,
we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance or other matters that are required to be reported under Government Auditing
Standards.
223 Sunset Avenue + Suite 200 + Palm Beach, Florida 33480 6 TEL (561) 655-5855 FAX (561) 655-7688 133
We noted certain matters that we reported to management of the City in a separate letter dated March 31,
201 0.
This report is intended solely for the information and use of management, City Council, and others within
the City, and is not intended to be and should not be used by anyone other than these specified parties.
Rampell & Rampell, P.A.
Palm Beach, Florida
March 31,201 0
134
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2
rRampell8~ Rampell, €?A.
certiEied public accountants
MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Honorable Mayor, City Council
City of Palm Beach Gardens, Florida
We have audited the financial statements of the City of Palm Beach Gardens, Florida, as of and
for the fiscal year ended September 30, 2009 and have issued our report thereon dated March
31,201 0.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. We have issued our
Independent Auditor’s Report on Internal Control over Financial Reporting and Compliance and
Other Matters. Disclosures in this report, which is dated March 31, 201 0, should be considered in
conjunction with this management letter.
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor
General, which governs the conduct of local governmental entity audits performed in the State of
Florida. This letter includes the following information, which is not included in the aforementioned
auditor’s reports:
Section 10.554(1)(i)l., Rules of the Auditor General, requires that we determine whether
or not corrective actions have been taken to address findings and recommendations
made in the preceding annual financial audit report. There were no recommendations
made in the preceding audit report.
Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a
review of the provisions of Section 21 8.415, Florida Statutes, regarding the investment of
public funds. In connection with our audit, we determined that the City was in compliance
with the provisions of Section 21 8.415, Florida Statutes.
Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address in the
management letter any recommendations to improve financial management. Our
recommendations are included in Attachment A, Current Year Recommendations to
Improve Financial Management, Accounting Procedures and Internal Controls.
Section 10.554(1)(i)4., Rules of the Auditor General, requires that we address violations
of provisions of contracts or grant agreements, or abuse, that have an effect on the
financial statements that is less than material but more than inconsequential. In
connection with our audit, we did not have any such findings.
223 Sunset Avenue 6 Suite 200 + Palm Beach, Florida 33480 e TEL (561) 655-5855 + FAX (561) 655-7688 135
e
Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, based on
professional judgment, report the following matters that have an inconsequential effect on
financial statements, considering both quantitative and qualitative factors: (1) violations of
provisions of contracts or grant agreements, fraud, illegal acts, or abuse, and (2) control
deficiencies that are not significant deficiencies. In connection with our audit, we did not have
any such findings.
Section 10.554(1)(i)6., Rules of the Auditor General, requires that the name or official title and
legal authority for the primary government and each component unit of the reporting entity be
disclosed in this management letter, unless disclosed in the notes to the financial statements.
The City has disclosed this information in the notes to the financial statements. There are no
component units related to the City.
Section 10.554(l)(i)7.a., Rules of the Auditor General, requires a statement be included as to
whether or not the local governmental entity has met one or more of the conditions described in
Section 21 8.503(1), Florida Statutes, and identification of the specific condition(s) met. In
connection with our audit, we determined that the City did not meet any of the conditions
described in Section 21 8.503(1), Florida Statutes.
Section 10.554(l)(i)7.b., Rules of the Auditor General, requires that we determine whether the
annual financial report for the City for the fiscal year ended September 30, 2009, filed with the
Florida Department of Financial Services pursuant to Section 21 8.32(1)(a), Florida Statutes, is in
agreement with the annual financial audit report for the fiscal year ended September 30,2009. In
connection with our audit, we determined that these two reports were in agreement.
Pursuant to Sections 10.554(l)(i)7.c. and 10.556(7), Rules of the Auditor General, we applied
financial condition assessment procedures. It is management’s responsibility to monitor the
City’s financial condition, and our financial condition assessment was based in part on
representations made by management and the review of financial information provided by same.
Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its distribution is
not limited. Auditing standards generally accepted in the United States of America require us to indicate
that this letter is intended solely for the information and use of management and the Florida Auditor
General, and is not intended to be and should not be used by anyone other than these specified parties.
.A
Rampell & Rampell, P.A.
Palm Beach, Florida
March 31,2010
136
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City of Palm Beach Gardens, Florida
Attachment A, Current Year Recommendations to Improve
September 30,2009
Financial Management, Accounting Procedures and Internal Controls
FINDING 2009-01
RISK ASSESSMENTS AND MONITORING
Management of an organization has three basic functions-to plan, to organize, and to control. The first
two functions culminate in policies and procedures. Policies and procedures have the potential to guide
the organization toward achieving its goals and objectives, but only if they are implemented. The third
function provides management with reasonable assurance that its policies and procedures are
implemented and consistently followed. There are five elements critical to assurances on the financial
statements and managerial controls. They are as follows:
1. Control environment
2. Risk assessments
3. Control activities
4. Information and communication
5. Monitoring
These five elements should be incorporated into all systems of internal control.
management letter is on risk assessments and monitoring.
Our focus in this
Risk assessment is the process used to identify, analyze, and manage potential risks. Risk identification
methods include qualitative and quantitative ranking activities, management conferences, and forecasting
and strategic planning. Over the course of time, situations can occur which prevent the City from fulfilling
its responsibilities and meeting its goals. Because of this possibility, risk assessment should be a
continual process of identifying and analyzing potential risks to the City.
Monitoring assesses the quality of internal controls over time and making adjustments as necessary. It is
a basic management practice that involves activities such as performance evaluations; ongoing
supervisory activities, reviews and analyses, and independent evaluations of internal controls performed
by management or other parties outside of the process. Proper monitoring ensures that controls continue
to be adequate and to function properly.
Risk assessment-Council and Management of the City of Palm Beach Gardens, through its actions,
have accomplished many of the goals and objectives that are considered to be best practices in the area
of risk assessment. Over the course of time however, changes can and will occur within your
organization which may prevent you from fulfilling your responsibilities or meeting your goals. Based on
our observations and discussions with Management, we determined that there is not an ongoing formal
process for the analysis and identification of risks that relate to the operating cycles of the City. There is
an informal process whereby Senior Management in the Finance Department discusses potential areas of
risk, and develops plans to test controls. However, the risk assessment process and the results of the
tests of controls are not documented.
Monitoring-Management has implemented various procedures to monitor controls within the City and
these procedures can be found in policy documents, such as the Accounting Procedures Manual and
Financial Management Procedures. During the course of our audit, we discussed the types of monitoring
procedures that are performed and the documentation used to support the results of the testing. We
137
3
certified public accountants
April 7, 2010
To the Honorable Mayor, City Council
City of Palm Beach Gardens, Florida
We have audited the financial statements of the governmental activities, each major fund, and the
aggregate remaining fund information of the City of Palm Beach Gardens for the year ended
September 30, 2009. Professional standards require that we provide you with information about
our responsibilities under generally accepted auditing standards and Government Auditing
Standards, as well as certain information related to the planned scope and timing of our audit. We
have communicated such information in our meeting with the Mayor on January 12, 2010.
Professional standards also require that we communicate to you the following information related
to our audit.
Sianificant Audit Findinas
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The
significant accounting policies used by the City of Palm Beach Gardens are described in Note 1
to the financial statements. The City implemented a new accounting policy in the current year -
GASB Statement No. 45, “Accounting and Financial Reporting by Employers for Postemployment
Benefits Other than Pensions”. This pronouncement required the City to calculate and recognize
a net other postemployment benefits obligation at September 30, 2009. This was the only new
accounting policy adopted during the year, and the application of existing policies was not
changed during 2009. We noted no transactions entered into by the governmental unit during the
year for which there is a lack of authoritative guidance or consensus. All significant transactions
have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management
and are based on management’s knowledge and experience about past and current events and
assumptions about future events. Certain accounting estimates are particularly sensitive because
of their significance to the financial statements and because of the possibility that future events
affecting them may differ significantly from those expected. The most sensitive estimates
affecting the City’s financial statements were:
Management’s estimate of the annual pension cost, net pension benefit of the
Police Plan, and the actuarial accrued liability is based on actuarial valuations of
the pension plans. The actuaries relied on employee data and other plan
information provided by the City. In addition, multiple assumptions were factored
into the analysis by the actuary and these assumptions are more fully described
in Note 8 to the financial statements.
Management’s estimate of the net other post employment benefits obligation is
based on an actuarial valuation. The actuary relied on employee data, plan
information and claims data provided by the City. In addition, multiple
assumptions were factored into the analysis by the actuary and these
assumptions are more fully described in Note 9 to the financial statements.
Management’s estimate of incurred but not reported claims (IBNR) was
developed by the insurance company using an industry average that is based on
actual claims paid.
Management’s estimate of depreciation on property, plant and equipment is
computed using the straight-line method over useful lives that range from 75
years for drainage structures to 3 years for machinery and equipment.
2.23 Sunset Avenue + Suite 200 + Palm Beach, Florida 33480 + TEL (561) 655-5855 + FAX (561) 655-7688
To the Honorable Mayor, City Council
City of Palm Beach Gardens, Florida
April 7, 2010
Page 2
Management’s estimate of the allowance dr doubtful accounts for emergency medical
services provided is determined based on the age of the individual receivable. Generally,
the allowance includes accounts over 60 days past due. Accounts receivable are written
off on an individual basis in the year the City deems them to be uncollectible
We evaluated the key factors and assumptions used to develop these estimates at September 30, 2009,
in determining that they are reasonable in relation to the financial statements taken as a whole.
Difficulties Encountered in Performing the Audit
We encountered no difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatement
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
We proposed two Adjusting Journal Entries and the Schedule of Adjustments is attached for your review.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditor’s report. We are pleased to report that no such
disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated March 31, 2010. A copy is attached for your review.
Management Consultations with Other lndependent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application
of an accounting principle to the governmental unit’s financial statements or a determination of the type of
auditor’s opinion that may be expressed on those statements, our professional standards require the
consulting accountant to check with us to determine that the consultant has all the relevant facts. To our
knowledge, there were no such consultations with other accountants.
Other Audit findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management. These discussions occurred in the normal course of our professional
relationship.
This information is intended solely for the use of the Mayor, City Council and management of the City and
is not intended to be and should not be used by anyone other than these specified parties.
Very cordially yours,
Rarnpell & Rampell, P.A.
CITY OF PALM BEACH GARDENS
10500 N. MILITARY TRAIL PALM BEACH GARDENS, FLORIDA 33410-4608
March 30,2010
Rampell & Rampell, P.A.
223 Sunset Avenue, Suite 200
Palm Beach, FL 33480
We are providing this letter in connection with your audit of the financial statements of the City
of Palm Beach Gardens (the City) as of September 30,2009 and for the year then ended for the
purpose of expressing opinions as to whether the hancial statements present fairly, in all
matcrial respects, the respective financial position of the governmental activities, each major fund,
and the aggregate remaining fund information of the City and the rcepecdve changes in financial
position and, where applicable, cash flows thereof in conformity with U.S. generally accepted
accounting principles. We confii that we are responsible for the fair presentation of the
previously mentioned financial statements in conformity with U.S. generally accepted aocounting
principles. We are also responsible for adopting sound accounting policies, establishing and
maintaining effactive internal control over financial reporting, and preventing and detecting bud.
We confirm, to the best of our knowledge and belief, as of March 30, 2010, the following
representations made to you during your audit.
1) The financial statements referred to above are fairly presented in conformity with U.S.
generally accepted accounting principles and include all properly classified bds and other
financial information of the primary government and all component units mquired by
generally accepted accounting principles to be included in the financial reporting entity.
2) We have made available to you all-
a) Financial records and related data.
b) Minutes of the meetings of the City Councii and the General Employees' Pension Board
or summaries of actions of recent meetings for which minutcs haw not yet been prepared.
3) There have been no communications from regulatory agencies concerning noncompliance
with, or deficiencies in, financial reporting practices.
4) "hac arc no material transactions that have not been properly recorded in the accowlting
records underlying the financial statements,
5) We acknowledge our responsibility for the design and implementation of programs and
controls to prevent and detect fraud.
6) We have no knowledge of any fraud or suspected fraud affecting the entity involving:
a) Management,
b) Employees who have significant roles in intcmal control, or
c) Others where the fraud could have a material effect on the financial statements.
Rampell & Rampell, Y.A.
March 30,2010
Page 2
7) We have no knowledge of any allegations of fraud or suspected fraud affecting the entity reccived in
communications from employees, former employees, analysts, regulators, or others.
8) We have a process to track the status of audit findings and recommendations.
9) We have identified to you any previous financial audits, attestation engagements, performance audits,
or other studies related to the objectives of the audit being undertaken and the corrective actions taken
to address significant findings and recommendations.
10) We have provided our views on reported findings, conclusions, and recommendations, as well as our
11) The City has no plans or intentions that may materially affect the carrying value or classification of
12) The following, if any, have been properly recorded or disclosed in the financial statements:
planned corrective actions, for the report.
assets, liabilities, or equity.
a) Related party transactions, including revenues, expenditwedexpense, loans, transfers, leasing
arrangements, and guarantees, and amounts receivable fiom or payable to related parties.
b) Guarantees, whether written or oral, under which the City is contingently liable.
c) All accounting estimates that could be material to the financial statements, including the key
factors and significant assumptions underlying those estimates and measurements. We believe the
estimates and measurements are reasonable in the circumstances, consistently applied, and
13) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant
agreements applicable to us, including tax or debt limits and debt contracts; and we have identified
and disclosed to you all laws, regulations and provisions of contracts and grant agreements that we
believe have a direct and material effect on the determination of financial statement amounts or other
financial data significant to the audit objectives, including legal and contractual provisions for
reporting specific activities in separate funds.
adequately disclosed.
14) There are no-
a) Violations or possible violations of budget ordinances, laws and regulations (including those
pertaining to adopting, approving, and arncnding budgets), provisions of contracts and grant
agreements, tax or debt limits, and any related debt covenants whose effects should be considered
for disclosure in the financial statements, or as a basis for recording a loss contingency, or for
reporting on noncompliance.
b) Unasserted claims or assessments that our lawyer has advised us are probable of assertion and
must be disclosed in accordance with Financial Accounting Standards Board (FASB) Statement
No. 5, Accounting for Contingencies.
c) Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by
FASB Statement No. 5.
d) Reservations or designation of fund equity that were not properly authorized and approved.
15) As part of your audit, you assisted with preparation of the financial statements and related notes. We
have designated an individual with suitable skill, knowledge, or experience to oversee your services
and have made all management decisions and performed all management functions. We have
reviewed, approved, and accepted responsibility for those financial statements and relatcd notes.
16) The City has satisfactory title to all owned assets, and there are no liens or encumbrances on such
assets nor has any asset been pledged as collateral.
Rampell & Rampell, P.A.
March 30,2010
Page 3
17) The City has complied with all aspects of contractual agreerncnts that would havc a material cffect on
the fmcial statements in the event of noncompliance.
18) We have followed all applicable laws and regulations in adopting, approving, and amending budgets.
19) Joint ventures and jointly governed organizations have been properly disclosed in the financial
statements. There are no component units or other related organizations.
20) Capital assets have been evaluated for impairment. There has been no decline in service utility that
would result in rccording an impairment loss.
21) We believe that the actuarial assumptions and methods used to measure pension and OPER liabilities
and costs for financial accounting purposes are appropriate in the circumstances.
22) The financial statements properly classify all funds and activities.
23) All hds that meet the quantitative criteria in GASB Statement Nos. 34 and 37 for presentation as
major are identified and presented as such and all other funds that are presented as major are
particularly important to financial statement users.
24) Net asset components (invested in capital assets, net of related debt; restricted; and unrestricted) and
fhd balance reserves and designations are properly classified and, if applicable, approved.
25) Expenses have been appropriately classified in functions and programs in the statement of activities.
26) Revenues are appropriately classified in the statement of activities within program revenues and
27) Interfund, internal, and intra-entity activity and balances have been appropriately classified and
general revenues.
reported.
28) Deposits and investment securities are properly classified as to risk, and investments are properly
29) Capital assets, including infrastructure assets, are properly capitalized, reported, and, if applicable,
30) Required supplementary information (RSI) is measurcd and prcsented within prescribed guidelines.
3 1) No events, including instances of noncompliance, have occurred subsequent to the balance sheet date
and through the date of this letter that would require adjustment to or disclosure in the
aforementioned financial statements.
valued.
depreciated.
Signed:
Date:
/1
Signed:
Allan Owens, Finance Director
Date: .3/3 1 ,/4 0
. 'b In N
CITY OF PALM BEACH GARDENS REGULAR COUNCIL MEETING PAGE 1
03•04•10
CITY OF PALM BEACH GARDENS 1
CITY COUNCIL 2
REGULAR MEETING 3
MARCH 4, 2010 4
5
The regular meeting was called to order at 7:01 p.m. by Mayor Russo. 6
I. PLEDGE OF ALLEGIANCE 7
II. ROLL CALL 8
PRESENT: Mayor Joseph Russo, Vice Mayor David Levy, Councilmember Eric Jablin 9
(arrived at 7:03 p.m.), Councilmember Jody Barnett, Councilmember Robert Premuroso. 10
ABSENT: None. 11
III. ADDITIONS, DELETIONS, MODIFICATIONS 12
None. 13
IV. ANNOUNCEMENTS AND PRESENTATIONS 14
Citizen Recognition – Tammy Camp. 15
Mayor Russo and Deputy Chief Emergency Services C.R. Brown recognized Tammy 16
Camp for her efforts in saving the lives of a mother and newborn child. 17
V. ITEMS OF RESIDENT INTEREST AND BOARD/COMMITTEE REPORTS 18
Councilmember Barnett had no report. Vice Mayor Levy reported the League of Cities 19
unanimously passed a Resolution in opposition to the numeric criteria proposed by the 20
Environmental Protection Agency (EPA) and suggested the City adopt a Resolution similar to 21
the League of Cities. Councilmember Premuroso reported on the opening of baseball season 22
and noted some sports events he expects to come to the City. Councilmember Jablin 23
reported on the installation of the MacArthur statue. Mayor Russo reported attending the 24
Nova Southeastern University groundbreaking, met with student Joseph Graeve and read a 25
letter from him, and attended a Honda Classic dinner. 26
VI. CITY MANAGER REPORT 27
None. 28
VII. COMMENTS FROM THE PUBLIC 29
None. 30
VIII. CONSENT AGENDA 31
a. APPROVE MINUTES FROM FEBRUARY 4, 2010 CITY COUNCIL MEETING. 32
b. APPROVE MINUTES FROM FEBRUARY 18, 2010 CITY COUNCIL MEETING. 33
c. RESOLUTION 8, 2010 - TEMPORARY CONSTRUCTION EASEMENT TO BE 34
GRANTED TO PALM BEACH COUNTY. A RESOLUTION OF THE CITY COUNCIL OF THE 35
CITY OF PALM BEACH GARDENS, FLORIDA AUTHORIZING THE MAYOR TO EXECUTE 36
THREE (3) QUIT-CLAIM DEEDS TO CONVEY CITY-OWNED PROPERTY TO PALM 37
BEACH COUNTY AND TO EXECUTE TWO (2) TEMPORARY CONSTRUCTION 38
EASEMENTS WHICH GRANT LIMITED EASEMENTS OVER CITY-OWNED PROPERTY 39
TO PALM BEACH COUNTY IN ORDER TO FACILITATE THE WIDENING OF MILITARY 40
TRAIL NECESSARY TO ACCOMMODATE AN ADDITIONAL SOUTHBOUND LEFT-TURN 41
LANE ONTO BURNS ROAD; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER 42
PURPOSES. 43
Vice Mayor Levy made a motion for approval of the Consent Agenda. 44
Councilmember Jablin seconded. 45
Motion passed 5-0. 46
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CITY OF PALM BEACH GARDENS REGULAR COUNCIL MEETING PAGE 2
03•04•10
IX. PUBLIC HEARINGS: (*Designates Quasi-Judicial Hearing) 1
The City Clerk read Ordinance 1, 2010. 2
a. ORDINANCE 2, 2010 – (2ND READING AND ADOPTION) POLICE OFFICERS’ 3
RETIREMENT TRUST FUND. AN ORDINANCE OF THE CITY COUNCIL OF THE 4
CITY OF PALM BEACH GARDENS, FLORIDA AMENDING CHAPTER 50. POLICE. 5
OF THE CITY OF PALM BEACH GARDENS CODE OF ORDINANCES AT SECTION 6
50-61. DEFINITIONS. BY REPEALING THE DEFINITIONS OF “CREDITED SERVICE”, 7
“POLICE OFFICER”, AND “SALARY” AND READOPTING SAME, AS REVISED; 8
FURTHER AMENDING CHAPTER 50 BY REPEALING SECTIONS 50-82, 50-90, 50-124 9
AND 50-127 AND SUBSECTIONS 50-114(E), 50-118(D), 50-120(B) AND 50-152(D) IN 10
ORDER TO ADOPT PROVISIONS OF THE HEROES EARNINGS ASSISTANCE AND 11
RELIEF TAX ACT OF 2008 INTO THE POLICE PENSION TRUST FUND 12
REGULATIONS AND FOR CONSISTENCY WITH CHAPTER 185, FLORIDA 13
STATUTES; PROVIDING THAT EACH AND EVERY OTHER SECTION AND 14
SUBSECTION OF CHAPTER 50. POLICE. SHALL REMAIN IN FULL FORCE AND 15
EFFECT AS PREVIOUSLY ADOPTED; PROVIDING A CONFLICTS CLAUSE, A 16
SEVERABILITY CLAUSE, AND AUTHORITY TO CODIFY; PROVIDING AN 17
EFFECTIVE DATE; AND FOR OTHER PURPOSES. 18
Mayor Russo opened the public hearing. 19
Staff Presentation: Planning Manager Natalie Wong. 20
Public Comment: None. 21
Mayor Russo closed the public hearing. 22
Vice Mayor Levy made a motion for approval and adoption on second reading. 23
Councilmember Jablin seconded. 24
Motion passed 5-0. 25
X. RESOLUTIONS 26
None. 27
XI. ITEMS FOR COUNCIL ACTION/DISCUSSION 28
None. 29
XII. CITY ATTORNEY REPORT 30
None. 31
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CITY OF PALM BEACH GARDENS REGULAR COUNCIL MEETING PAGE 3
03•04•10
XIII. ADJOURNMENT 1
Vice Mayor Levy made a motion to adjourn. 2
Councilmember Jablin seconded. 3
Motion passed 5-0. 4
The meeting adjourned at 7: 22 p.m. 5
The next regularly scheduled City Council meeting will be held March 18, 2010. 6
7
APPROVED: 8
9
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David Levy, Mayor 12
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Robert G. Premuroso, Vice Mayor 16
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Joseph R. Russo, Councilmember 20
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Eric Jablin, Councilmember 24
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Jody Barnett, Councilmember 28
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ATTEST: 31
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35 Patricia Snider, CMC 36
City Clerk 37
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39
Note: These minutes are prepared in compliance with 286.011 F.S. and are not verbatim transcripts of 40
the meeting. A verbatim audio record is available from the Office of the City Clerk. 41
All referenced attachments are on file in the Office of the City Clerk. 42
CITY OF PALM BEACH GARDENS REGULAR COUNCIL MEETING PAGE 1
03•18•10
CITY OF PALM BEACH GARDENS 1
CITY COUNCIL 2
REGULAR MEETING 3
MARCH 18, 2010 4
5
The regular meeting was called to order at 7:05 p.m. by Mayor Russo. 6
I. PLEDGE OF ALLEGIANCE 7
II. ROLL CALL 8
PRESENT: Mayor Joseph Russo, Vice Mayor David Levy, Councilmember Jody Barnett, 9
Councilmember Robert Premuroso. 10
ABSENT: Councilmember Eric Jablin. 11
III. ELECTION 12
The City Clerk read Resolution 11, 2010 by title. 13
a. RESOLUTION 11, 2010 – DECLARING RESULTS OF THE MUNICIPAL 14
ELECTION. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM 15
BEACH GARDENS, FLORIDA, DECLARING THE RESULTS OF THE GENERAL 16
ELECTION HELD ON MARCH 9, 2010; PROVIDING AN EFFECTIVE DATE; AND FOR 17
OTHER PURPOSES. 18
Vice Mayor Levy made a motion for approval of Resolution 11, 2010. 19
Councilmember Premuroso seconded. 20
Motion passed 4-0. 21
b. ADMINISTER OATH OF OFFICE 22
City Clerk Patricia Snider swore in Vice Mayor David Levy. 23
City Clerk Patricia Snider swore in Mayor Joseph R. Russo. 24
IV. REORGANIZATION 25
1. APPOINTMENT OF MAYOR 26
Mayor Russo stepped down as Mayor. 27
Councilmember Russo nominated Vice Mayor David Levy for Mayor. 28
Councilmember Premuroso seconded. 29
City Clerk Patricia Snider read Councilmember Jablin’s letter into the record. 30
Vice Mayor Levy closed the nominations for Mayor. 31
Motion passed 3-1 with Councilmember Barnett dissenting. 32
2. APPOINTMENT OF VICE MAYOR 33
Councilmember Russo nominated Councilmember Robert Premuroso as Vice Mayor. 34
Mayor Levy seconded. 35
Motion passed 4-0. 36
The City Clerk read Resolution 12, 2010 by title. 37
3. RESOLUTION 12, 2010 – APPOINTMENT OF MAYOR AND VICE MAYOR. A 38
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM BEACH GARDENS, 39
FLORIDA APPOINTING THE MAYOR AND VICE MAYOR FOR THE CITY; 40
PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. 41
Councilmember Russo made a motion for approval of Resolution 12, 2010 as read with 42
David Levy as Mayor and Robert Premuroso as Vice Mayor. 43
Vice Mayor Premuroso seconded. 44
Motion passed 4-0. 45
4. APPOINTMENT OF COUNCILMEMBERS TO EXTERNAL BOARDS 46
5. APPOINTMENT OF COUNCILMEMBERS TO INTERNAL BOARDS 47
CITY OF PALM BEACH GARDENS REGULAR COUNCIL MEETING PAGE 2
03•18•10
Vice Mayor Premuroso made a motion for the External and Internal Board assignments to 1
remain as they are for the coming year. 2
Councilmember Russo seconded. 3
Motion passed 4-0. 4
V. ADDITIONS, DELETIONS, MODIFICATIONS 5
None. 6
IV. ANNOUNCEMENTS AND PRESENTATIONS 7
None. 8
V. ITEMS OF RESIDENT INTEREST AND BOARD/COMMITTEE REPORTS 9
Vice Mayor Premuroso had no report. Councilmember Russo brought a resident’s e-mail to 10
council for discussion, reported attending the March 18, 2010 Bioscience Land Protection 11
Advisory Board meeting and advised that “Project Aberdeen”, company name “Signature 12
HealthCARE”, is moving to Kentucky. Council consensus was reached to send thank you 13
letters to those involved with the Signature HealthCARE negotiations. Councilmember 14
Barnett had no report. Mayor Levy reported attending the Palm Beach County Water Task 15
Force meeting. 16
VI. CITY MANAGER REPORT 17
City Manager Ron Ferris reported on the current budget and planning for the FY 2010-2011 18
budget. 19
VII. COMMENTS FROM THE PUBLIC 20
Yasmin Dweik, 2534 Monaco Terrace, Palm Beach Gardens; Carol Estrada, 309 Riverside 21
Drive, Palm Beach Gardens; Eileen Tucker, 1045 Shady Lakes Circle, Palm Beach Gardens; 22
Pat Hughey, 9120 Reed Drive, Palm Beach Gardens; Robert Palladino, 4432 Hickory 23
Drive, Palm Beach Gardens; Linda Hughey, 9120 Reed Drive, Palm Beach Gardens. 24
Council consensus was reached for City Clerk Patricia Snider to work with Palm Beach 25
County Supervisor of Elections Susan Bucher regarding polling locations. 26
VIII. CONSENT AGENDA 27
None. 28
IX. PUBLIC HEARINGS: (*Designates Quasi-Judicial Hearing) 29
Mayor Levy announced the procedures for tonight’s proceedings. 30
Those preparing to give testimony were sworn in. 31
The City Clerk read Resolution 10, 2010. 32
a. *RESOLUTION 10, 2010 - GARDENS BUSINESS CENTER. A RESOLUTION OF 33
THE CITY COUNCIL OF THE CITY OF PALM BEACH GARDENS, FLORIDA 34
APPROVING THE RELOCATION OF A GARDENS BUSINESS CENTER "BUILDING 35
ID SIGN”, PART OF THE MACARTHUR CENTER SIGN PACKAGE, TO THE 36
SOUTHWEST CORNER OF THE PARCEL CURRENTLY OCCUPIED BY BB&T BANK 37
AT THE CORNER OF PGA BOULEVARD AND MINSK GARDENS AVENUE, AS 38
MORE PARTICULARLY DESCRIBED HEREIN; PROVIDING CONDITIONS OF 39
APPROVAL; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. 40
Mayor Levy opened the public hearing. 41
No ex parte communication was declared. 42
Mayor Levy declared a conflict of interest, passed the gavel to Vice Mayor Premuroso, 43
recused himself and left the dais. 44
Presented Item: Todd Pressman, BB&T Bank. 45
Staff Presentation: Planner Kathryn Wilson. 46
Public Comment: None. 47
Vice Mayor Premuroso closed the public hearing. 48
CITY OF PALM BEACH GARDENS REGULAR COUNCIL MEETING PAGE 3
03•18•10
Councilmember Russo made a motion for approval of Resolution 10, 2010. 1
Councilmember Barnett seconded. 2
Motion passed 3-0. 3
Mayor Levy returned to the dais. Vice Mayor Premuroso passed the gavel back to Mayor 4
Levy. 5
X. RESOLUTIONS 6
The City Clerk read Resolution 9, 2010. 7
a. RESOLUTION 9, 2010 – INTERLOCAL AGREEMENT WITH SEACOAST 8
UTILITY AUTHORITY. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF 9
PALM BEACH GARDENS, FLORIDA APPROVING AN INTERLOCAL AGREEMENT 10
WITH SEACOAST UTILITY AUTHORITY FOR STORMWATER IMPROVEMENTS 11
WITHIN THE CITY’S RIGHT-OF-WAY; AUTHORIZING THE MAYOR TO EXECUTE 12
THE AGREEMENT; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER 13
PURPOSES. 14
Mayor Levy opened the public hearing. 15
Staff Presentation: Operation Director David Reyes. 16
Public Comment: None. 17
Mayor Levy closed the public hearing. 18
Councilmember Russo made a motion for approval of Resolution 9, 2010. 19
Councilmember Barnett seconded. 20
Motion passed 4-0. 21
XI. ITEMS FOR COUNCIL ACTION/DISCUSSION 22
a. ARTISTIC BUS SHELTERS 23
Staff Presentation: Resource Manager Allyson Black. 24
Public Comment: Art in Public Places Advisory Board Chair Cable Neuhaus, 1106 25
Vintner Boulevard, Palm Beach Gardens; Linda Hughey, 9120 Reed Drive, Palm Beach 26
Gardens; Eileen Tucker, 1045 Shady Lakes Circle, Palm Beach Gardens. 27
Councilmembers reached consensus not to go forward with the bus shelter project at this time. 28
XII. CITY ATTORNEY REPORT 29
None. 30
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CITY OF PALM BEACH GARDENS REGULAR COUNCIL MEETING PAGE 4
03•18•10
XIII. ADJOURNMENT 1
Councilmember Russo made a motion to adjourn. 2
Councilmember Barnett seconded. 3
Motion passed 4-0. 4
The meeting adjourned at 8:42 p.m. 5
The next regularly scheduled City Council meeting will be held April 1, 2010. 6
7
APPROVED: 8
9
10
11
David Levy, Mayor 12
13
14
15
Robert G. Premuroso, Vice Mayor 16
17
18
19
Joseph R. Russo, Councilmember 20
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23
Eric Jablin, Councilmember 24
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27
Jody Barnett, Councilmember 28
29
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ATTEST: 31
32
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34
35
Patricia Snider, CMC 36
City Clerk 37
38
39
Note: These minutes are prepared in compliance with 286.011 F.S. and are not verbatim transcripts of 40
the meeting. A verbatim audio record is available from the Office of the City Clerk. 41
All referenced attachments are on file in the Office of the City Clerk. 42
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Meeting Date: April 15, 2010
Resolution 17,2010
SubjectlAgenda Item: Approving and ratifying the Memorandum of Understanding
between the City and the Professional Firefighters and Paramedics of Palm Beach
County, Local 2928, IAFF, Inc.
[ X ] Recommendation to APPROVE
11 Recommendation to DENY
CityA RevP orney
I Finance Director
I HR Administrator
Submitted by:
Peter T. Bergel - Fire Chief
~~
Originating Dept.:
Fire Rescue
Advertised:
Date:
Paper:
[ x ] Not Required
Affected parties
[ ] Notified
1 x ] Not required
Costs: $ NIA
(Total)
$ NIA
Current FY
Funding Source:
[ X ] Operating
[ ]Other
Budget Acct.#:
NIA
Council Action:
[ ]Approved
[ ]Approved w/
conditions
[ ] Denied
[ ] Continued to:
Attachments:
0 Resolution 17, 2010
Memorandum of
Understanding
0 Ratification Letter
[ ]None
Meeting Date: April 15,2010
Resolution 17,2010
BACKGROUND:
In 2008, the City negotiated a new Collective Bargaining Agreement (CBA) with the
IAFF in which is set to expire on September 30, 201 1. There are two issues that need
clarification and revision and prompted the negotiation of this Memorandum of
Understanding (MOU) between the parties.
The CBA has requirements for individuals to qualify for and take promotional
examinations for officer positions as well as step-up and serve as officers when
necessary. In particular, the CBA requires that candidates for promotional examinations
for the position of Lieutenant possess Fire Officer 1 certification to be eligible for the
promotional examination. In March of 2010, the State Fire Marshal's Office, which
promulgates rules for fire service certifications, revised the standards for Fire Officer 1 ,
which effectively limits Fire Rescue to four personnel for eligibility to take the
promotional exam, and further restricts our ability to step-up personnel in the absence of
an officer.
In September 2009, Fire Rescue tested five personnel for the position of Lieutenant with
only two personnel successfully passing the examination. The CBA requires that if
fewer than three persons exist on the list, the City shall commence the process of
establishing a new list. Subsequently, Fire Rescue has met with the IAFF in an effort to
resolve the situation created by the new rules established by the State. Fire Rescue
and the IAFF have jointly developed a solution to the problem by revising the
requirements to be eligible for the Lieutenant promotional exam. These requirements
modify'the time in position as well as new educational components, which increase both
the number of personnel eligible to sit for the exam and the number of personnel eligible
to perform as step-up officers. Attached are changes to Article 18 Promotions.
The second issue affects the use of personal leave within the rank of Fire Medic.
Currently, the City allows one person from within each rank to be scheduled off on
personal leave each day. Over the past several years, the number of Firefighter
positions has dwindled, while the number of Fire Medics has increased due to the
number of personnel becoming certified paramedics. While Firefighters have a
dedicated leave slot, it is only utilized about 8% of the time due to the low number of
Firefighters. In an effort to equitably distribute personal leave time, we have agreed to
create an additional leave slot for Fire Medics. This change is reflected in the attached
MOU.
Staff is confident that the interests of the City and the Department will be met by this
MOU. These changes to the contract gives the Department greater flexibility to utilize
personnel where needed instead of paying overtime. There are no additional costs
anticipated through the execution of this MOU.
STAFF RECOMMENDATION: Approve Resolution 17, 201 0, ratifying the
Memorandum of Understanding between the City and the Professional Firefighters and
Paramedics of Palm Beach County, Local 2928, IAFF, Inc.
Professional Firefighterdparamedics
of Palm Beach County, Inc.
IAFF Local 2928
2328 South Congress Avenue Suite 2-C
West Palm Beach, Florida 33406-7674
www. IAFF2928.com
561 -969-0729 Fax: 561 -969-1 059
April 1,2010
Chief Pete Bergel
Palm Beach Gardens Fire Department
10500 North Military Trail
Palm Beach Gardens, Florida 33410
Dear Chief Bergel,
I am writing this letter to inform you that the Memorandum of Understanding, Article 18,
Promotions, between the members of Professional Firefighters/Paramedics of Palm Beach County,
Inc.: Locai 2928, and <ne city or'Falrn Beach Gardens #as voted \)li Yi'cJmsdaq-, XIiirirch 31,2019,
passed and therefore was ratified.
If you should need any additional information regarding this ratification vote, please do not hesitate
to contact me; otherwise, thank you very much for your time and consideration with this matter.
Sincerely, 1 PbfT Michae J. Mayo
President
cc: R,Ferris
M. Floyd
Affiliated with the International Association of Fire Fighters, AFL-CIO, CLC
m
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RESOLUTION 17,2010
A RESOLUTION OF THE CITY COUNCIL OF
BEACH GARDENS, FLORIDA APPROVING
THE CITY OF PALM
AND RATIFYING A
MEMORANDUM OF UNDERSTANDING WITH THE PROFESSIONAL
FIREFIGHTERS/PARAMEDICS OF PALM BEACH COUNTY LOCAL
2928, INC. TO MODIFY AND CLARIFY THE REQUIREMENTS FOR
PROMOTIONAL EXAMINATIONS AND THE USE OF PERSONAL
LEAVE; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER
PURPOSES.
WHEREAS, the Professional Firefighters/Paramedics of Palm Beach County Local
2928, IAFF, Inc. and the City of Palm Beach Gardens have negotiated a Memorandum of
Understanding to modify and clarify the requirements for promotional examinations and the
use of personal leave; and
WHEREAS, the majority of members of the IAFF have voted in favor of ratification
of the attached Memorandum of Understanding; and
WHEREAS, such Memorandum of Understanding has been prepared and is
attached hereto as Exhibit “A; and
WHEREAS, the City Council deems approval of this Resolution to be in the best
interests of the health, safety, and welfare of the residents and citizens of the City of Palm
Beach Gardens and the public at large.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF PALM BEACH GARDENS, FLORIDA that:
SECTION 1. The foregoing recitals are hereby affirmed and ratified.
SECTION 2. The City Council hereby approves the Memorandum of Agreement
with the Professional Firefighters/Paramedics of Palm Beach County Local 2928, IAFF, Inc.
SECTION 3. This Resolution shall become effective immediately upon adoption.
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Resolution 17, 2010
PASSED AND ADOPTED this day of ,2010.
CITY OF PALM BEACH GARDENS, FLORIDA
BY:
David Levy, Mayor
ATTEST:
BY:
Patricia Snider, CMC, City Clerk
APPROVED AS TO FORM
AND LEGAL SUFFICIENCY
R. Max Lohman, City Attorney
VOTE:
MAYOR LEVY
VICE MAYOR PREMUROSO
COUNCILMEMBER RUSSO
COUNCILMEMBER JABLIN
COUNCILMEMBER BARNETT
AYE NAY ABSENT
e
G:\attorney-shareRESOLUTlONSL?Ol OResolution 17 201 0 - fire rescue and iaff ratifymg mou.doc
2
EXHIBIT “A”
Memorandum of Understanding
Between The City of Palm Beach Gardens (City) and Professional
Firefighters/Paramedics Local 2928 (Union)
The City and Union agree to amend Article 18 Promotions as indicated by
the underlined new language contained in the revised document attached
hereto.
The City agrees to retest for the position of Lieutenant in accordance with
the provisions of the modified Article 18 Promotions attached hereto.
The City agrees to provide one additional slot for a vacation day off to the
Firemedics for a total of two Firemedics off on any given day. Said
vacation slot shall be reserved exclusively for Firemedics, except when
inside of 72 hours from start of the shift and will be used in accordance
with Article 27, Section 4. If, 72 hours prior to the start of the shift, no
Firemedic has elected to reserve the day; the day becomes available to
Firefighters, Driver Engineers and Officers, as long as it does not directly
cause overtime. Firemedics can still reserve the day, if it is still available,
inside of the 72 hours whether or not it causes overtime. Once inside of 24
hours, even if the day was reserved by a Firefighter, Driver Engineer or
Officer, use of the additional slot will not be denied even if use of the slot
will cause overtime.
City of Palm Beach Gardens Professional FirefightersParamedics --?- Ed Morejo DVP 6
Date: 4L Lo Date: v// m //
ARTICLE 18 PROMOTIONS
Section 1: Fillinp of Vacancies
A) It is agreed by the parties that a position involving a
promotion in the Fire Rescue Department is a position of vital
importance to the citizens of the City and shall, therefore, be
filled within ninety (90) days from the date that it would be
declared vacant by the City due to expansion, termination or any
other reason except where there is no eligible list, in which
case the City shall promptly initiate the promotional and/or
hiring process.
Section 2: Filling of Position
A) It is the policy of the Employer to promote from within
provided a qualified candidate applies and accepts the
promotion.
B) Promotions will be made as provided in this Article.
Section 3: Notification of Examination Employees will be
given written notice at least ninety (90) days in advance of a
promotional examination date. The written examination will be
held no sooner than ninety (90) days after the notice, nor later
than one hundred twenty (1 20) days after the notice.
Test materials will be taken from the following:
1. No more than four (4) specified IFSTA Manuals
2. Department implemented S.O.P.'s
3. No more than four (4) specified NFPA Manuals
4. Information specifically related to the position being
tested for.
5. A Study Guide will be assembled and distributed to each
test applicant with a reasonable charge not to exceed
$50.00 that will be paid by the applicant. This Study
Guide shall include all information and materials fiom
which subject matter of the test will be taken. The
City shall also provide a table of contents or index
identifying all documents included in the study guide
so that all applicants may determine whether the study
guide received is complete.
Section 4: Application for Examination No employee shall
be permitted to apply for a promotional examination after the
announced closing date. The closing date will take effect thirty
(30) days prior to the date of the examination.
Section 5: Elipibilitv for Promotional Examination
Employees who apply for a promotion must have the following
qualifications at the time the written examination is given:
DRIVER ENGINEER:
a) Current employment with the City as a Fire Fighter or
Fire Medic.
b) Two (2) years continuous service with the City as a
Fire Fighter or Fire Medic and has taken and passed
pump apparatus operator (FFP 1302) and hydraulics (FFP
130 1).
c)
LIEUTENANT:
Taken and passed (FSFC 703) aerial operations.*
----------- Method 1
Five (5) continuous years service with the City as a
Fire Fighter, Fire Medic, Driver Engineer, or any
combination of the three(3);
City assigned Driver Engineer or having been on the
City Driver Engineer Promotional list within the last
two (2) years;
Has taken and passed Pump Apparatus Operator FFP 1302
and Fire Hydraulics FFP 1301; Aerial Operations FSFC
703*; and
Current EMT or Paramedic Certification, and Florida
State Fire Officer I certification. All newly promoted
Lieutenants shall obtain either a paramedic state
certification within 2 years of promotion or an
Associate’s degree within 3 years of promotion. Should
the promoted Lieutenant not accomplish either of the
two, he or she shall then be demoted to hisher
previously held position.
.----------. Method 2
CAPTAIN:
a) Two (2) years service as a Fire Lieutenant, and current
EMT or Paramedic Certification; or
b) Two (2) years service as a Fire Lieutenant, current EMT
or Paramedic Certification, and Florida State Fire
Officer I1 certification. All newly promoted Captains
shall obtain either a paramedic state certification
within 2 years of promotion or an Associate's Degree
within 3 years of promotion. Should the newly promoted
Captain not accomplish either of the two, he or she
shall then be demoted to hisher previously held
position.
* The City shall offer an FSFC 703 Aerial Operations course on
an annual basis. The course shall be offered in January of
each year, or as soon thereafter as is possible. The course
shall be offered on a firefighter schedule, i.e., the same
class is offered on two days to accommodate the shift
schedule worked by firefighters. If the City does not
provide the course, then it will not be a requirement for
he exam.
Section 6: Life Safetv Assimment: Employees assigned to
Life Safety Lieutenant may compete in a promotional process only
from their rank prior to assignment.
Section 7: Selection Procedures: The selection procedure
shall include a written examination and an assessment center for
Lieutenants and Captains and a written examination and practical
examination for Driver Engineers. Written exams and oral review
boards for Lieutenants and Captains shall be developed and
administered by an outside agency hired by the City. The written
exam for Driver Engineers shall be developed and administered by
an outside agency hired by the City. The practical exam shall be
developed by a joint committee having two (2) members appointed
by the Union and two (2) members appointed by management and
administered by an outside agency. The selection procedures
shall take into consideration factors such as but not limited to
education, experience, knowledge and physical fitness (all of
which shall relate to the job being sought). Except as noted
above for Driver Engineer Practical, no employee of Palm Beach
Gardens Fire Rescue Department shall develop any part of any
promotional exams.
Section 8: Written Examination Eligible, qualified
applicants shall take a written examination, which shall be
graded. The cutoff score for further consideration in the
process for each written examination shall be seventy percent
(70%). Separate written examinations shall be given for each
classification (Driver Engineer, Lieutenant, and Captain) in the
Fire Department and Life Safety Services Division.
Applicants may protest an exam item at the conclusion of the
exam. Protest may include the following: (1) item not in the
study guide; (2) no correct answer; (3) more than one correct
answer. If such protest is determined to be valid by the testing
organization, then the affected item shall be removed from the
exam. The final decision on protest will be made by the testing
organization.
Section 9: Adiustment of Written Examination Scores for
Promotional Exams
A) Applicants who have scored above the cutoff score on
the written examination shall have their scores adjusted for
seniority, as provided in this Section.
B) Applicants shall have their scores adjusted upwards
based on their continuous service (as defined in Article 15
Seniority) by one half of one percent (0.5%) for each hll year
of continuous service (0.04167% per month of continuous
service), subject to a maximum adjustment
of five percent (5%) after ten
(1 0) years of continuous service.
C) Passing score for all components is required.
Dl -APPJiG-rnLS shaLl-h3x Jhcir- KQKS adjust_eduEwxds-bY- %-a PQint
----------------- for the following ------------ classes subject ...................... to a maximum adjustment ------------_- of 5 points. ---___.
--. 1. ------------------ FFP 2720 Company --- .................... Officer Leadership_
_-. 2. ___--___-----______ FFP 1 8 1 0 FirefightingJaGtigS _I.
--. 3. _------------------ FFP 28 1 1 Firefigh~i~~-~-~~~i~-S_c_t_i_c_s__II
_-. 4. ........................................... FFP 1740 Fire Service Course Delivery
--. 5. ......................................... FFP 1505 Fire Prevention Practices
--. 6. ........................................ FFP 1540 Private Fire Protection Systems -------- I
--. 7. ..................... FFP 2 120 Building -----------___. Construction
--. 8. .............................. 1-200 Basic Incident Manaze-mmt
_-. 9. ...................................... 1-300 Intermediate Incident Management ------.
---- 10. Anti-Terrorism -----------------
Section 10: PostinP of Written, Oral and Practical
Examination Score A list of applicants’ scores on the written
oral, and practical (where applicable) examination shall be
posted at each fire station in order of highest to lowest score,
using social security numbers.
Section 11: Rankinp of Positions: The following testing
criteria will be used to rank all candidates:
Lt. and Capt. Driver
Written 60% Written 50%
Assessment 40% Practical 50%
CITY OF PALM BEACH GARDENS
CITY COUNCIL
Agenda Cover Memorandum
Meeting Date: April 15,2010
Resolution 14,2010
SUBJECT / AGENDA ITEM
Resolution 14,2010: City of Palm Beach Gardens 09.11.01 Memorial Plaza
Consideration for Approval: A City initiated request to approve a 09.11.01 Memorial Plaza at
Palm Beach Gardens Fire Station No. 3, located on the north side of Northlake Boulevard
approximately one-half (X) mile west of Military Trail, at 5161 Northlake Boulevard.
[XI Recommendation to APPROVE
[ ] Recommendation to DENY
I Reviewed by: I Originating Dept.:
City Attorney: Growth Management:
Project Esq. Manager
Development
Compliance:
Kate Wilson
PI ann e r 1
Planning
Manager
N/A
Bahareh K. Wolfs,
AlCP
1 Approved By: I
Affected Parties:
[ ] Notified
[XI Not Required
~ Finance:
Costs: $38,827
Funding Source:
[ ] Operating
[XI Other NIA
Budget Acct. #:
304.1400.51 5.4600
Advertised:
I . [ ] Required
[XI Not Required Kara L. Irwin, AlCP
City Council Action:
[ ]Approval
[ ] Denial
[ ] Continued to:-
Attachments:
*3 Location Map
*3 Artist Resume
e3 Artistic Renderings
*3 Artifact Photo
*:* Artifact Location
*3 Project Budget
*3 Maintenance Plan
*:* Lighting Details
*3 Resolution 14, 2010
*3 Reduced Plans and
Drawing
Exhibits
Meeting Date: April 15,201 0
Resolution 14,2010
Page 2 of 4
BACKGROUND
In September 2009, the Palm Beach Gardens Fire Rescue Department was advised that the
September llth Families' Association created a means to release steel from the World Trade
Center buildings for use as memorial / art pieces at no charge. All of the subject steel pieces
were salvaged from the buildings after the disaster on September 11, 2001.
In October 2009, a committee was created to discuss and conceptualize the 9/11 Memorial
Plaza.
On October 20, 2009, a request was brought before the Art in Public Places (AIPP) Board to
utilize art impact funds for a 09.1 1.01 Memorial Plaza at Fire Station No. 3. The AlPP Board
recommended support of this request to the City Council.
On November 5, 2009, the City Council approved Resolution 101, 2009, to allow up to $60,000
of art impact funds to be used for a City of Palm Beach Gardens 09.1 1.01 Memorial Plaza.
On February 16, 2010, a workshop was held with the AlPP Board to present conceptual
drawings and elements of the Memorial Plaza.
On March 16, 2010, the AlPP Board voted 7-0 to recommend approval of Petition AIPP-10-02-
000025 to the City Council, requesting approval of the Palm Beach Gardens 09.1 1.01 Memorial
Plaza.
PROJECT DETAILS
Location
The subject site, known as Fire Station No. 3, is 7.64 acres, and is located on the north side of
Northlake Boulevard approximately one-half (X) mile west of Military Trail, at 5161 Northlake
Boulevard (see attached Location Map).
The plaza is proposed to be located on the southwest portion of the site in an open space that
fronts Northlake Boulevard. The plaza has a diameter of approximately 50 feet, and has
incorporated a pedestrian walkway connecting the existing parking lot to the existing sidewalks
along Northlake Boulevard and Howell Lane. The Memorial Plaza will be visible from Northlake
Boulevard.
Artist
The project artist is Mark Fuller, who is an environmental graphic and industrial design artist.
Mr. Fuller has been participating in the public art forum since 1992, and has vast experience in
creating public art, which establishes a strong sense of place unique to individual communities.
He has created a number of public art pieces, each of which were designed to symbolically or
abstractly reference its specific environment. Due to nature of the proposed project, Mr. Fuller
has graciously volunteered his services, and has created an artistic plaza that will respectfully
memorialize this tragic historical event for generations to come (see attached Artist Resume).
Proposed Art
The plaza has been designed to reflect the shape of the Maltese cross, which is a widely
recognized symbol for fire departments, using permeable paver bricks. The permeable paving
system proposed reduces runoff by 100 percent for low intensity storms, can reduce drainage
and detention requirements, meets the U.S. Environmental Protection Agency's standards, and
Meeting Date: April 15,2010
Resolution 14,2010
Page 3 of 4
contributes to LEED points in seven (7) categories.
The steel piece obtained from the World Trade Center will be located at the center of the plaza
(see attached Artifact Photo). The artifact was part of the south tower, and was a three (3) story
building frame section (see attached Artifact Location Drawing). The steel piece consists of two
(2) vertical columns which are attached by steel plates in three (3) locations where the individual
building floors were located. The piece is slightly distorted, and is approximately 36 feet long,
30 inches high, and 50 inches wide.
Also within the plaza will be approximately eight (8) glass panels on which all the victim’s names
will be etched. The panels are eight (8) feet high and four (4) feet wide. The glass is one-half
(%) inch thick and will sit on a stainless steel base cabinet and be surrounded on all sides by a
steel frame. The lettering on the glass is approximately one-half (%) inch high. To identify those
victims who served in a Police or Fire Department, a shield or Maltese cross, respectively, will
be etched into the glass adjacent to their name. Data is being collected regarding names of
victims, who may have been residents of Palm Beach Gardens.
Plaques will be located in approximately four (4) locations on site to identify the plaza, history of
the event, location of the artifact in the World Trade Center building, and the donors (see
attached Artistic Renderings).
Landscapinq
A four (4) foot landscape berm is proposed at the northwest corner of the site to provide
elevated visibility of the memorial. Along both sides of the plaza will be approximately six (6) to
eight (8) Palms with a Cocoplum hedge at the base of each tree. Elevated retaining walls are
situated around the outer edges of the cross feature for seating. A planting area of Parsons
Juniper is proposed along the outsides of the bench features on the east side of the memorial.
The existing Holly trees will be removed from the site to avoid conflicts with the berm and, if
possible, relocated to the southeast area of the Fire Station parcel, which is currently vacant.
Additionally, a Cocoplum hedge is proposed along the new walkway as well as along the north,
west and a portion of the east edges of the plaza (see attached Landscape Plan).
Sianaae
There is an existing monument sign, which identifies the Fire Station, located on the west side
of the Fire Station driveway that will be relocated to the east side to avoid visibility conflicts
between the Memorial Plaza and the sign. The plaza name will be etched into the outside of
one of the elevated benches facing Northlake Blvd. The etching will read “09.11.01 Memorial
Plaza.” No additional signage is proposed with the subject petition.
Liuhting
Lighting will be placed throughout the plaza to illuminate the steel piece, pedestrian walkway,
palm trees, and benches. The walkway to the Memorial Plaza will be lit using aluminum
mushroom lights that sit approximately 28 inches off the ground, and will be spaced evenly
along the entire path. Lighting is also proposed to be located on the inside of each of the
concrete benches facing the steel piece. The steel piece will be lit using ground mounted
fixtures at points within the plaza. The ground mounted lights will also be used to illuminate the
palm trees and possibly the flag pole. The lights are adjustable and allow for mounting at
heights of two (2) to twelve (12) inches above grade (see attached Lighting Details) A number
of the lighting fixtures have been donated. Dependent upon availability, solar lighting will be
used throughout the plaza.
Meeting Date: April 15,2010
Resolution 14,2010
Page 4 of 4
A total of $60,000 of Art Impact Funds was allocated by the City Council for the proposed
09.11.01 Memorial Plaza. The total estimated cost of the project is about $143,000. The
subject budget includes construction materials, labor, installation, transportation, and plaza
amenities. In order to cover the expenses, the committee has been actively seeking
contributions from businesses and individuals throughout our community. To date, the
committee has received numerous contributions that include professional services, products,
and monetary donations, which amount to over $78,000. At this time, there are pending
donations that have been included which are verbal in nature; however, the committee has been
working diligently to secure letters of donation from each donating party (see attached Budget).
Additionally, a Maintenance Plan has been included that details the future costs of the plaza and
art maintenance over a period of 25 years. It is estimated that $38,827 will need to be set aside
for future maintenance (see attached Maintenance Plan).
STAFF RECOMMENDATION
Staff recommends APPROVAL of Resolution 14, 201 0.
Location Map
Palm Beach Gardens Fire Station No. 3
5161 Northlake Boulevard
About MTFuller
Mark Fuller (MTFuller) is an environmental graphic and industrial designer, and has been
participating in the Public Art forum since 1992. He is a creator of dynamic site specific exterior
sculptural installations for a wide variety of projects, and has been established in West Palm
Beach, Florida since 1986.
His work has primarily been oriented towards creating sculptural identity elements that help to
establish a strong sense of place. In addition to his public art, his design experience includes
urban street furniture such as seating elements, bollards, lighting fixtures, tree grates, and
telephone kiosks. His Art In Public Places installations have included kinetic constructions,
compression-tension cable structures, and static free-standing elements.
While the style of Mark's work is not characterized by a specific 'look'; it is highly stylized by his
research into the unique function, architecture, environmental and cultural aspects that surround
each project . As a result, the visual characteristics of Fuller's installations flex and change with
appropriate sensitivity for the project at hand. His works are site-specific, and generally laced
with symbolic or abstract reference that links it solidly to its environment.
His most recent works explore the use of cutting edge high-technology in the realm of
solar-generated electric power, LED luminaries, and the recycling of various glass waste
materials. With an interest to promote egreeni and low carbon footprint ideology, Mark
continues to move forward developing appropriate eco-conscious fabrication methods and
techniques . His projects have been referenced by a spokesperson for the National
Endowment For The Arts as "a good example of what public art can be".
Experience with, and accessability to high-tech fabrication methods and finishing technology
allow him to effectively determine appropriate production methods to accommodate budget,
schedule, and function requirements. His projects often incorporate diverse fabrication
methods utilizing polymer-based mouldings, cast stone fabrications, specialized epoxy-polyester
hybrid coatings, and aero-space quality precision metal fabrications. Immediate access to
state-of-the-art industrial lasers, CNC computerized machining, robotic welders and large format
image reproduction has enhanced MTFuller's ability to streamline the process from conceptual
ideation to reality.
Art Installations
The Tipping Points - Village of Royal Palm Beach, Florida (2009)
StentTower - Tenet Healthcare; Palm Beach Gardens Hospital, Palm Beach Gardens, Florida
(2009)
Lotus Agikam - City of Lauderhill, Lauderhill, Florida (2009)
Cambier's Quilt - City of Naples, Naples, Florida (2009)
ArcSolar - Doubletree Hotel, Palm Beach Gardens, Florida (2008)
Triads - Store Inc, Palm Beach Gardens, Florida (2008)
The Last Pasture - The Sembler Company, Boynton Beach, Florida (2008)
Waterhole #3 - Boynton Town Center, Boynton Beach, Florida (2008)
Eight Horses - The Sembler Company, Boynton Beach, Florida (2008)
Gimme Shelter - Pinellas County Cultural Affairs, Art & Design, Seminole, FL (2008)
Light Swimming - Palm Beach County Arts Council, Delray Beach, Florida (2008)
The Fish - Channing Corporation, Palm Beach Gardens, Florida (2006)
The Obelisk - The Sembler Company, Palm Beach Gardens, Florida (2006)
StacW45 - Legacy Place, Palm Beach Gardens, Florida (2006)
The Four Benches - The Sembler Company, Palm Beach Gardens, Florida (2006)
1'11 Be Right Back - The Henry Skokowski Memorial Trust, City Hall, Palm Beach Gardens,
Florida (2005)
Butterfly Grove - PGA Commons, Palm Beach Gardens, Florida (2005)
Track 2; 1-9 - The Pinellas Trail; Pinellas County Arts Council, St. Petersburg, Florida (2004)
Magician's Birthday - Suntrust Bank, Palm Beach Gardens, Florida (2003)
WC-9/7 7 Memorial - The City of Hoboken, New Jersey (2002)
Flock - The City of Mercer Island, Mercer Island, Washington (2001) Square Peg- Round Hole - Interim Services Corporate Headquarters, Ft. Lauderdale, Florida
(2000)
Mood For Wind & Wafer /,//,/// - Channing Corporation, Palm Beach Gardens, Florida (2002)
Chameleons, Fish, & Sailfish - 1-95 Sound Barriers, FDOT, Palm Beach County, FL (2001)
Tensegrify - Discovery Museum of the Desert, Palm Desert, California (1999)
Marlin Palms - The City of West Palm Beach, West Palm Beach, Florida (1 995)
Fish Out Of Water - The City of West Palm Beach, West Palm Beach, Florida (1993)
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16 Mar 2010
9/11 Memorial Plaza Budget
*Donations continue to be negotiated and solidified with Letters of Donation
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FIXTURE TYPE:
PROJECT NAME:
L A 5r in cast aluminum (PTLA3) or cast
Mushrooms are perfect path
walkways and other
SPECIFICATIONS
HOUSING Cast aluminum roof and lamp WIRING Prewired with high-tempe
ha+der. #18 AWG
powdercoat available in Dark Bronze
FINISH: Thermoset poiymter
-t-powdereoa.
WARRANlY Three year limited
warranty.
CERTIFICATION: UL Listad to U.S.
Cenrdkn~~nchrdEfatW
locotion&
FASTENERS: Captiw, stainless steel,
tamper redstant.
WKm High-tempentun silicone.
SOCKET. Porcelain medium bsss.
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BRONDELlTE - OENLYCE
IS0 9001:2OW Regiabmd PTWev2
FIXTURE TYPE:
PROJECT NAME:
DIMENSIONS 8 MOUNTING DETAILS
28-112" 724 mm
ORDERING LOGIC - PTLA3
7
150W A21 120V
NOTE: Lamp not Inoludod.
PTLAS
Model No. Finish
PROJECT NOTES
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Note: hnzolite msewea the dgM to modlfy lha above details to reflect changes in the cost of m terials Wor production Wor design without prior notice.
BRONZELITE - QENLYTE GROUP UC -100 Cmfhvay.LiItbstown, PA 17340.Ph. (800) 27 156S*Fex (717) 359-9545-w.bronzelite.com
PTLASRw2 IS0 8001:2OOO Registered Copyright Genlyte Grwp LL E , BRONZELITE Division 2005
FIXTURE TYPE:
PROJECT NAME:
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be directed where
European Standard
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RNISH: Housing finished in thermoset
polyester powdercoat in Dark Bronze. applications. Indudes two 112' NPT
conduit entries and ample wiring
compartment for through-wiring. FASTENERS: Tamper-resistant CERTIFICATION: UL Listed to U.S.
stainless steel.
TRIM RINQ: Dark bronze
(color-Impregnated) polycarbonate for ELECTRICAL: 13.5 total watts. Inp
superior camsion resistance. Silicone voltage range of 108-1 32VAC.
gasket etmm positive, wa- seal.
FACE PUT& Horizontal and vertical
louver assemMia sand casi me with
35" full cutoff. Lens frame for frosted
lens is cast bronze.
LENS Louvered fixtures have clear,
tempered glass. Frosted lens is
tempered glass.
nominal).
safety standards for wet locations
(outdoors) and for indoors. cUL Listed to
Canadian safety standards for wet
locations (outdoors).
ADA: This fixture is in compliance with
the Arnerkans with Disabilities Act.
IP66: Dust-tight and sealed against direct
tray for easy installation after housi
installed.
I
CCT, Input Voltage Input Draw, Total Starting nom. Range max. Lumens' Temp., min.
55ooK 108-132VAC 0.14A 13.5W 14.2LbW 191 -4Q"CIF
*Efficacy and Total Lumens include losses due to driver, collimating optics and/or lenddiffuser.
ACCESSORIES (Must Be Ordered Separately and Field Installed) t 3
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DIMENSIONS & MOUNTING DETAILS
HLrHorizontal Louver
HF=Horizontal Frosted
VL=Vertical Louver 1
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(5) 1W LEDs I Face I Thermal
WattageILamp Model No. I Plate Voltage Finish Protector
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*Thermal protection is not required for LED.
Note: LED. Included.
Model No. Face Plate Voltage Thdrmal Protector I WLB10050 --
PROJECT NOTES I
APP~OVAL
9 Note: Bronzelite reserves the right to modify the above details to reflect changes in the cost of &/or production &/or design without prior notice.
BRONZELITE - GENLYTE GROUP.100
IS0 9001:2OOo Ftegimred WLBIW~LED-RW~
100 Craftwav Littlestom. PA 17340 Phone: 800 273-1569 - Fax: 717 359-9545 www.brokelii.com
DB5000 HID Inground
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performance are the hallmarks of all
rade inground fixtures. Regardless
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setback and spacings due to the
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hightemperature composite lamping
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a potted factory sealed ballast with
and receptacle, one part re-enterable
uid tight wire nuts, provides for an
low maintenance luminaire with a more
conduit entry points and the main
outer housing with integral grade-
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soda lime glass lens and natural metal
lens enables the 085000 to withstand
ad. Dual bns system results in lower
Houslng:
Compression molded. -lass reinforcsd polyester composite.
Integral graddevel junction box with three 3N" conduit entries
on the bottom, potted factory seal with waterproof receptacle
between junaion box and housing. Pfwided with one part 16
enterable compwnd to seal jundion box and ai4icone filled wire
nuts for HquM tight lidd wiring connections.
External Lens:
Heat-treated borosilicate glass for high impact resistance. Flat
lens Incorporates a slight crown to .rdct in water runoff. Slip re-
sistant lens has comc rings blasted Into the surface for added
traction without harmlng the mechanical integrity of the lens. Sa
cured with lens ring and tamper-msistant stainless steel features.
External Lms Gasket
High temperature slcone for durable seal in extreme conditions.
Junction Box Cover:
Incorporates wiring pigtaii ground connection. Available in matte
finish brass or stainless steel to match lens ring.
Lamp Module:
High temperature composite (200'C) for maximum strength and
durability. wlterproof ncaptade for connecting Ballast Module.
Optical system Is protected by open cell silicone gasket and high
temperature internal lens that keeps optics dean during installa-
tion. TooHess CAM-LATCHN doswe for easy access relamping.
Patented TOUCH-AIM gimbal rings enable aiming 15' from ver-
tical with 360' rotation. Optional LOGAIMQ, locks aiming in place.
Ballast Module:
Accessories
Cettlflcatlon:
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Bronzelite@ is a Phiiipt group brand Page45 I VO7-09 PHI LIPS
DB5000 HID I Project: I
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V=Variabk Spot to Flood (E17. T6 Bi-pin)
$=Spot (E17, E18, E23-112, T6, T15)
F=M (E17, E18, E28. E23-1/2, PLT)
HnH~bntd (E17, PLT)
AaHorizonW Asymmobkd (T6 Bpin)
B-Horizontrl Bisymmebicel (T’6 Bi-pin)
C=PAR F (pAR38/R40, PAR 58) Fkod
DOPAR WF (PARWR40, PAR 58) We Flood
I
&PAR s (pAR3M140, PAR 56) Spot
AO= Aluminum Rdguard
BO= Bronze Rockguard
CG= Composita Rockguard
AS= Aluminum Directional Shield
6s- BlI3nm Dhdmal shield
N a Nono (standard Len8 Ring)
HaM Honeycomb
bR= h8 Rkrg. !%dtlhS SOd
3rdering Logic
35W Metal HW DB5035H
35W Metal Halide DB5035H
5oW Metal HaHde DBm
70W Metal Hal& DBs07OH
70W MI Halld~ DB507OH
lOOWWHJ#e DB51OOH
150W W1 Hllidc D8515oH
150W Metal Hdids 08515oH
250W -1 Halide DB525OH
70W HPS DBbo7os
100W HPS DBSloOs
150W HPS DB515os
250W HPS DB525os
HwrinoOnly D86Ho
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m5ubtndud.dw#ltlrctun
0
0
0
0
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0
0
0
0
0
0
0
0
Dimensions
Top Wow
14-1 373
100 Craftway LiWeMawn, PA 17340
800 273-1569 Fax 717 359-9545 www.bronzelie.com
Page46 I VO7-09
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0 0
0
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0 0
0 0
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W H N
Project Notes:
Approval:
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DESIGNEK
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DESIGNER SF‘I;>ILI T
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Highlighting building colunns M other building details an hauforn the architedwal vision to the
mounting options and numerous aptical systans oltaed by the Designer Spdlight ereate abundant
Columns
.
Flagpoles
Legal regulations and patriotic sensibilities oRen dictate
tun illumination of national flags after dusk. The Designer
Spotlight will magnificently illuminate flags and banners.
Statuary
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Mounting options for the Designer Floodlight are numerous, as one would expect kith a product with such wide application.
Installation is straightforward for both original and retrofit construction.
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The unique U (universll) option allows for
mounting diredly lo a provided mt box
recessed in comleof surkeemounted on
walk, bets, pedestals, stc.
The new stanchion option
allows for mounting at
heights d 2' to 12' above
grpdeandlor~
in-unmeteplammmt
spliiuemdein
stanchion eliminating
the need lor unsightly
J-boxes in landscape.
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All outdoor luminaires face the rigors of nature,
but those that work at ground level must endure:
secures bnpad-resistant
Vandalism
impacts from lawnmowrs, snowblowers
and other maintenance equipment
Intrusion of moisture and pollutants
Insects
Corrosion
A Thoughtful design and
construction ensure that Gardco
Designer Spotlights will make
a lasting contribution to the
outdoor environment.
A unique heavy-duly die cad kwddswill
withstmi hard knotkf, abusive be;rlmsnt
and years of routine Jervica Aiming can be
set and murely IocM in S inuanents.
Recessed allen-head bolts provide a
ti@t. socure, tiunper-resistant closure.
Memwy-retentive paskds completely
reseal aRsr every service, rmdering the
luminalre virtually impsrvious to
intrusion by insects M rnoihrre.
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The rugged
one-piece die cast
‘aluminum housing was
specifically engineered
tothwartboththe
delemined vandal and
careless Pardenar.
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Gardco Oesigner
spotlightsfsature
inbpl Mia&,
eihinatlng the my
challenpes and field
issues wilh remote
mounted ballasts.
ORDERING
PREflX MOUNTING LAMPDISTRIB. WATTAGE
DSPS J
U
W
&T
StM
S?S
5' Dlnalsr
DSP7
7' Diamler
-
J
U
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ST
s?M s?$
TSWSP
PAR30
lAM?~lRlWTlON
wids Spd Distribution -
For use with lwasdti T9.5
5ow HPS lamp (supplied
with Iwninaire).
For use with PAR30 metal
halide lamps.
PAR30-INC For use with PAR30
incandescent - 75W maximum.
E17m Wide Spot Distribution -
For use with E-17 HID lamps.
R40PAR38 For use with R40 or PAR38
metal halide lamps.
R401PAR384NC For use with R40 or PAR38
incandescent lamps
(300W maximum.)
For use with compact
fluorescent lamps.
TFIF-W Wide Spot Distribution -
BRP
BLP
NP
WP
BGP
VP
oc
sc
SPM Side Pole Mount
Attrchas lo round li@ pok
or round llag pds.
SPS Side Pole Mwnt
Sib pds MOL" for use
with Surlaes Cmduil.
El 7-WSP 50HPS
7oHPs
lo0HPS
50MH
70MH
1 OOMH
- 7OCMHE'
70MH
VOLTAGE' FINISH OPTIONS
-3
- +a?--
120 BRP
277 BLP
WP
NP
BGP
VP
oc sc
120 BRP
277 BLP
WP
NP
BGP
VP oc sc
Prior to ordering, crmsuH submittal data on wmn.siteIighling.com I fa Ihe most ament information.
F*
CH
cO(0redLens
AB
CB
GR
LG
OR
RD
YL
'No( milabla with
imdascsnt
OPTIONS
(NOtavailaMern
incandescenl sources.)
CH Cutoff Hood
(Raplrces standard door/lcns
holder. May be specified with
colored lenses.)
F Fusing
COLORED LENS OPTIONS
(Raplax Clw Lens,
DSP'lonly. lDow mwimm)
AB Light Blue
CB Cobalt Blue
GR Green
LG Light Green
OR Orange
RD Red
YL Yellow
Consull laclwy Wore specifyh~
luminaires quipped with elechonie
Metal Halide Ballasts with the colored lens oplion.
s P E IC I F I CAT I o N s
HOUSING: Single piece aluminum housing is die cast in a semi-
ellipsoidal form. One piece "0' ring gasket mates with lens assembly.
LENS ASSEMBLY Heat and impact resistant tempered clear convex
glass lens is mechanically secured to die cast lens holder. Optional cutoff
hood replaces standard lens assembly and provides additional shielding
to lamp and lamp imago.
STEM/KNUCKLE ASSEMBLY Rugged die cast aluminum stem and
knuckle assembly provide 360' lateral and 90' vertical aiming capability
and secure locking mechanism.
OPTICAL SYSTEMS Reflector systems for E17, T9.5 and compact
fluorescent lamps provide an assortment of distributions. R and PAR lamp
distributions are lamp dependent. All optical systems offer sharp cutoff to
aperture brightness at normal viewing angles.
utilize magnetic ballasts are high power
which is NPF only. All HID ballasts are
starting to -20' F. Luminaires supplied with
operate Ceramic Metal Halide lamps only.
iwn base lampholders are glazed
shell. Fluorescent lampholders are high
brass alloy conlacls. All fluorescent
that are high power factor and designed
naire receives a fade and abrasion resistant
lied, thermally wed, (TGIC) polyester powder coat finish.
rating and bear UL or CUL (where
D MA E N .S I c2 N S ,/ M 0 U-q T I N G 0 P T I 0 N S
Unhml Mount
J-Box Mount
I Wall Mount
Stanchion Mount - bide Pole Mount Hole Pattern
1/4-20 captive Rll
625' oimatsr
U
1.375. If,.
supply wire
inside pole
Fascia Plates Form 10 Round
.-
GARDCO
2661 Alvarado Street
San Leandro, CA 94577
5101357-6900 in California
wmn.sitelightino.com
800/227-0758
Fa: 5101357-3088
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RESOLUTION 14,201 01
A RESOLUTION OF THE CITY COUNCIL F THE CITY OF PALM
BEACH GARDENS, FLORIDA APPR THE 09.11.01
MEMORIAL PLAZA, LOCATED NORTHLAKE
BOULEVARD ON THE FIRE STATION NO.' 3 PARCEL, AS MORE
EFFECTIVE DATE; AND FOR OTHER PURP SES.
PARTICULARLY DESCRIBED HEREI~ PROVIDING AN
WHEREAS, the City Council, as the governing body of the City of Palm Beach
Gardens, Florida, pursuant to the authority in Chapter 163 and Chapter 166, Florida
Statutes, and the City's Land Development Regulationq, is authorized and empowered
to consider petitions related to zoning and land developrhent orders; and
WHEREAS, the City adopted Ordinance 37, 2009, authorizing the expenditure of
art impact funds for the maintenance of City-owned public art; and
WHEREAS, the City Council approved
$60,000 of art impact funds to be used for a
101, 2009, to allow up to
Beach Gardens 09.11.01
Memorial Plaza; and
WHEREAS, the City-initiated a request for appqoval of the 09.1 1.01 Memorial
Plaza, which will be located at Fire Station No. 3, 5161 Northlake Boulevard, as more
particularly described herein; and
WHEREAS, the Growth Management Departmeqt has reviewed the application,
has determined that it is sufficient, and has recommenddd approval; and
WHEREAS, the City Council has considered the evidence and testimony
and the recommendations of presented by the Applicant and other interested
the various City of Palm Beach Gardens reviewing ies and staff; and
WHEREAS, the City Council deems approval of this Resolution to be in the best
interests of the health, safety, and welfare of the resid$nts and citizens of the City of
Palm Beach Gardens and the public at large. '
NOW, THEREFORE, BE IT RESOLVED BY THE, CITY COUNCIL OF THE CITY
OF PALM BEACH GARDENS, FLORIDA that:
SECTION 1. The foregoing recitals are hereby affihmed and ratified.
Page 1 of 3
i Resolution 14, 2010
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SECTION 2. The City Council hereby authorizes p one-time allocation of $38,827
of the art impact fund for maintenance and preservation df publicly-owned works of art.
SECTION 3. The application is hereby APPRO ED for the 09.1 1.01 Memorial
Plaza at Fire Station No. 3, subject to the general provided by resolution for
the real property described as follows:
(See Exhibit “A” for Legal Descqiption.)
SECTION 4. This petition is approved subject ’ to strict compliance with the
Exhibits attached hereto and made a part hereof as follc$vs:
1. Site Plan, Sheet SP 1, prepared by Urbaq Design Kilday Studios, dated
March 18,2010.
2. Photometric Plan, Sheet PH-1 , prepared by1 Mainstreet Engineering, dated
March 30,2010.
3. Aerial Rendering, Image 1, prepared by Mbrk T. Fuller, dated March 16,
201 0.
4. Glass Panel Detail, Images 5 and 6, predared by Mark T. Fuller, dated
March 16, 2010.
SECTION 5. This approval shall be consistent wlth all representations made by
the Applicant or the Applicant‘s agent at any workshop br public hearing.
SECTION 6. This Resolution shall become effectiqe immediately upon adoption.
(The remainder of this page intentiondlly left blank)
Page 2 of 3
.-d 7
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1 Resolution 14, 2010
PASSED AND ADOPTED this day of i , 2010.
CITY OF PALM @EACH GARDENS, FLORIDA
BY:
Dbvid Levy, Mayor
ATTEST:
BY 1
Patricia Snider, CMC, City Clerk
APPROVED AS TO FORM
AND LEGAL SUFFICIENCY
BY:
R. Max Lohman, City Attorney ,
- VOTE:
MAYOR LEVY
-- AYE NAY ABSENT
7 --
1
-t-- VICE MAYOR PREMUROSO -- --- COUNCILMEMBER RUSSO - COUNCILMEMBER JABLIN --
--- COUNCILMEMBER BARNETT
G:\attorney-share\RESOLUTlONS\201O\Resolution 14 201 0-91 1 rnernoriaLdoc
Page 3 of 3
I Resolution 14, 2010
I EXHIBIT “A”
LEGAL DESCRIPTION
THAT PORTION OF SECTION 14, TOWNSHIP 42 SOPTH, RANGE 42 EAST IN THE
CITY OF PALM BEACH GARDENS, PALM BEACH CClUNN, FLORIDA, DESCRIBED
AS FOLLOWS:
BEGINNING AT THE INTERSECTION OF THE NORTH LINE OF THE SOUTH 460.00
FEET OF THE NORTHEAST QUARTER OF THE SO THEAST QUARTER OF THE
SOUTHEAST QUARTER OF SAID SECTION WITH T I E WEST LINE OF THE EAST
430.00 FEET OF SAID SECTION; THENCE SOUTH bI043’07” WEST ALONG SAID
WEST LINE A DISTANCE OF 460.00 FEET TO THE SOUTH LINE OF SAID
NORTHEAST QUARTER OF THE SOUTHEAST QUARTER OF THE SOUTHEAST
QUARTER; THENCE SOUTH 88O27’48” EAST AL NG SAID SOUTH LINE A
DISTANCE OF 98.79 FEET TO THE WEST LINE OF 0 THE EAST HALF (OF THE
SOUTHEAST ONE-QUARTER) OF THE SOUTHIEAST QUARTER OF THE
SOUTHEAST QUARTER OF THE SOUTHEAST QUARTER OF SAID SECTION;
THENCE SOUTH 01O44’52” WEST ALONG SAID WEST LINE A DISTANCE OF
664.68 FEET TO THE SOUTH LINE OF SAID SECTldN; THENCE NORTH 88O30’27”
WEST ALONG SAID SOUTH LINE A DISTANCE OF 331.55 FEET TO THE WEST
LINE OF THE EAST QUARTER OF THE SOUT EAST QUARTER OF SAID
SECTION; THENCE NORTH 01O46’37” EAST ALONG 4 AID WEST LINE A DISTANCE
OF 1,124.94 FEET TO SAID NORTH LINE OF THE qOUTH 460.00 FEET OF SAID
NORTHEAST QUARTER OF THE SOUTHEAST QUARTER OF THE SOUTHEAST
QUARTER; THENCE CONTINUE NORTH 01O46’37” EAST ALONG SAID WEST LINE
A DISTANCE OF 92.10 FEET; THENCE SOUTH 88O EAST A DISTANCE OF
231.87 FEET TO SAID WEST LINE OF THE EAST 43 OF SAID SECTION;
THENCE SOUTH 01°43’07” WEST ALONG SAID OF 92.10
FEET TO THE POINT OF BEGINNING.
n
a
09.1 I .Ol Memorial Plaza
I Palm Beach Gardens, Florida
N
5--
IC--, I
E’
m
l/2” Safety glass w/ etched victim names
Stainless steel frame
THIS LAYOUT SHOWS 344 NAMES PER PANEL 86 NAMES PER COLUMN 45PT GOTHAM BOLD
2” MARGIN
EIGHT PANELS REQUIRED
I 50”
46”
I
i
FRONT
Image 5 MTFuller 16 Mar 2010
72”
24”
END
96”
TI..- 9/77 Memorial
City of Palm Beach Gardens. Florida
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CITY OF PALM BEACH GARDENS
CITYCOUNCIL
Agenda Cover Memorandum
Meeting Date: April 15, 2010
Resolution 15,201 0
SUBJECT/AGENDA ITEM
Resolution 15, 201 0 Palm Beach Gardens Emergency Operations and
Communications Center - Major Site Plan Amendment
Consideration for Adoption: A City initiated request to approve an amendment to the
Palm Beach Gardens Municipal Complex site plan, located on the east side of Military
Trail approximately 0.4 miles south of PGA Boulevard. The proposed amendment
includes a 10,800 square foot EOCC building to be constructed between the existing
City Hall and Police Department buildings.
[x] Recommendation to APPROVE
[ ] Recommendation to DENY
Reviewed by:n
Development
Compliance:
AI%!- Bahareh K. Wolfs, AlCP
Growth Manaaement
Kara L. Irhin, AlCP
Originating Dept.:
Growth Management:
Project
Kate W ikon
Planner I
Planning
Manager
[XI Quasi -Judicial
[ ] Legislative
[XI Public Hearing
Advertised:
[ ]Required
[XI Not Required
/
Affected Parties:
[ ] Notified
[XI Not Required
FINANCE:
Finance
Admi * tr or: &--
Allan Owens
Accountant: '6J
Sarah Varga
Fees Paid: [N/A]
Budget Acct.#:
N/A
CC Action:
[ ] Rec. Approval
[ ] Rec. Approval with
Conditions
[ ] Rec. Denial
[ ] Continued to:
Attachments:
*:* Location Map
*:* Traffic Letter
0 Recreational Parking
Analysis
*'* Alternative Elevation
0 Resolution 15, 201 0
0 Reduced Plans
Meeting Date: April 15,201 0
Resolution 15,201 0
Page 2 of 7
Project History
The existing Palm Beach Gardens Municipal Complex was built in 2000, and consists of
Fire Station No. 1 , the Police Department building, City Hall, and recreation fields.
The subject petition is requesting approval of a 10,800 square foot EOCC to be located
on the Palm Beach Gardens Municipal Complex site. The City of Palm Beach Gardens
is currently without an EOCC, Public Safety dispatch center, or City computer server
room constructed to withstand more than a Category 2 hurricane event. The new
facility will be built to withstand Category 5 winds, allow for the continuation of
leadership in the event of an emergency, and provide for on site coordination with other
Northern Palm Beach County agencies. With the dispatch consolidation effort planned
with two (2) other local municipalities, the proposed EOCC will address the deficiencies
now existing in the north county area. The new facility will remain operational during all
storm events as well as other hazardous events. The subject project will be funded from
the Police Impact Fund, Fire Impact Fund, and General Fund.
Proiect Timeline
The contract for the development of design criteria was awarded by the City Council
to Harvard Jolly, Inc. on January 15, 2009, via Resolution 3, 2009.
The development application and preliminary plans were submitted to the Planning
and Zoning Department on April 27,2009.
A Development Review Committee (DRC) meeting was held on May 12,2009.
The City opened a bid for the design/build of the EOCC on June 26, 2009.
At the City Council meeting on December 17, 2009, the City Council awarded the
designlbuild contract to James B. Pirtle Construction Company, Inc. d/b/a Pirtle
Construction Company. A Notice to Proceed was issued on January 15, 201 0, with a
Substantial Completion date of January 23, 201 1, and Final Completion on February
22,201 1.
Revised development plans were submitted to the DRC committee for review on
January 20,201 0.
The PZAB recommended approval of the petition on March 2, 2010.
Meeting Date: April 15, 2010
Resolution 15,2010
Page 3 of 7
LAND USE &ZONING
The subject site has a zoning designation of Public or Institutional (PA), and a future
land use designation of Public (P) and Recreational Open Space (ROS).
Table 1. Surrounding Zoning & Land Use Designations
Subiect Property Public (P)/ Recreational
PBG EOCC Public or Institutional (PII) Open Space (ROS)
North
Union Square Residential High (RH) Residential High (RH)
South
Burns Road Community
Center Public or Institutional (PA) Space (ROS) - East Research and light Industrial
Clock Ofice Building (MI) Research and light Industrial (I)
Burns Road Storage Industrial (MI) Industrial (I)
West - Military Trail
Trailed End Villas Residential Medium
Clock Tower Residential Medium (RM) (RM) Professional Office
Professional Professional Office (PO) (PO) Residential Medium
Vision One Residential Medium (RM) (RM)
Recrea t io na I Open
CONCURRENCY
The existing Municipal Complex received traffic concurrency approval from Palm Beach
County on March 18, 1998.
The subject petition does not propose an increase in the City’s current number of
employees. Additionally, the EOCC building will operate at its highest potential during
emergency situations, when normal business operations will not be occurring. The
City’s traffic consultant has reviewed the subject petition, and has determined that the
proposed project meets the Traffic Performance Standards of Palm Beach County and
the City of Palm Beach Gardens (see attached Traffic Letter).
Additionally, letters have been received from Seacoast Utility Authority and Waste
Management, indicating that sufficient water, sewer, and solid waste capacity exists to
service the addition.
Meeting Date: April 15, 2010
Resolution 15,2010
Page 4 of 7
PROJECT DETAILS
Site Details and Access
The Palm Beach Gardens Municipal Complex is located on the east side of Military Trail
approximately 0.4 miles south of PGA Boulevard. The subject site has existing
vehicular access from Military Trail, Burns Road, and Johnson Dairy Road. The
Municipal Complex encompasses approximately 54 acres of land, and consists of the
Fire Department Station No. 1, Police Department, City Hall, and various recreation
fields.
Proposed Improvements
The proposed amendment would allow a 10,800 square foot EOCC building to be
constructed between the existing City Hall and Police Department buildings. The
proposed EOCC will provide the City with a structure built to withstand Category 5
hurricane winds, where government operations will be able to continue uninterrupted in
the event of a storm. The EOCC will function on a daily basis, as well as during
emergency situations. On a daily basis, the building will include the City’s 91 I Dispatch
center, Information Technology Department and Data Center, and government related
training. In the event of an emergency, the EOCC building will provide a safe location to
fulfill government and emergency response services, and will ensure continuity of the
City’s essential services. Additionally, the EOCC will be well positioned to offer a
secure location for local municipalities not equipped with adequate facilities to provide
essential services to their residents.
Architecture
The proposed EOCC building is one (1) story, and the exterior elevations match the
existing City Hall and Police Building in terms of color scheme, materials, and roof
design. The proposed building has a variety of flat roof lines, except for a parapet type
feature at the entrance, which will have a pitched, barrel tile design roof to match the
existing buildings. The majority of the building’s roof lines vary between 16 and 22 feet
in height. There is also a second parapet feature along the west elevation, which has a
flat roof and is proposed at a height of 33 feet. The proposed building heights are within
the allowable height of the P/I zoning district.
Parkinq
The City’s parking regulations require governmental uses to be parked at a ratio of one
(1) space per 300 square feet. Including the proposed EOCC, there will be a total of
102,586 square feet of government use, which equates to 344 vehicular parking
spaces. The EOCC building requires 36 parking spaces (10,800sf/300sf). Since public
recreational fields are not specifically addressed in the City’s parking code, a parking
analysis was done with the previous site plan approval that determined a need for 129
parking spaces for the eight (8) recreation fields (see attached Recreational Parking
Analysis). Therefore, a total of 473 vehicular parking spaces are required for the
Meeting Date: April 15, 2010
Resolution 15,201 0
Page 5 of 7
Municipal Complex; 753 spaces have been provided. It should be noted that all of the
parking on site is existing, and no additional spaces are proposed with the subject site
plan approval. Additionally, 92 of the 753 parking spaces are grass parking. Due to
deterioration that has occurred over the years, all 92 grass spaces are proposed to be
paved with this petition.
In addition to vehicular parking, 20 bicycle spaces are proposed to accommodate the
new square footage; only two (2) are required (36 spaces*5 percent). Five (5) of the
proposed bicycle spaces will be located at City Hall, and 15 spaces will be located
around the recreation fields (see attached EOCC Bike Rack Locations). It should be
noted that, currently, there are no bicycle spaces located on the subject site.
Sicrnaae
Signage is proposed on the west and east elevations. The sign on the west elevation
will be visible from Military Trail, and the second sign will only be visible from the plaza
area in front between City Hall and the Police Station. Both signs consist only of the
City’s shield; no lettering is proposed. The total sign area is approximately 43 square
feet (see Sheet A601). The proposed signage has been reviewed and meets the City’s
regulations.
Landscapincr/Bufferinq
A variety of plant material is proposed around the EOCC building, most of which is
located on the west elevation along Military Trail. The proposed material consists of
Coconut Palms, three (3) types of large shrubs, and two (2) types of ground cover. To
accommodate the new building, five (5) existing Pine Trees will be removed; however,
much of the existing landscaping on site will remain. An existing Live Oak specimen,
which exists at the southwest corner of the proposed EOCC will be preserved. The
proposed bollards that are located along the west elevation and a portion of the north
will be concealed behind a Cocoplum hedge. Additional plant material is proposed in an
area between the EOCC and the Police Department building. All of the landscaping
modifications proposed for the EOCC comply with the City’s regulations.
Phasing
The proposed improvements will be completed in one (1) phase. The project is
expected to break ground in late spring 2010, and be completed by mid-February 201 1.
During the construction of the EOCC, the construction materials will be staged in the
wooded area to the north of the proposed EOCC. A temporary construction entrance
will be located on Johnson Dairy Road west of the existing vehicular access. The
construction trailer will sit just west of this construction entrance. A portion of the
existing police parking lot will be used as a temporary construction parking area. This
area will be gated and secured during this time. The construction parking area will
Meeting Date: April 15, 2010
Resolution 15, 2010
Page 6 of 7
result in a temporary loss of 35 vehicular parking spaces.
Drainaae
The existing Municipal Complex surface water management system provides flood
protection, attenuation and water quality treatment for the site. The system consists of
inlets, culverts and swales, dry detention area, and a wet detention area. The system
outfalls to an existing drainage system along Burns Road, which ultimately outfalls to
the SFWMD C-I 7 Canal via Thompson River.
The existing surface water management system serving the Municipal Complex will be
modified to provide flood protection, attenuation and water quality treatment for the
EOCC, while maintaining the existing level of service for the remainder of the site.
Legal positive outfall for the proposed EOCC will be facilitated by the previously
permitted Municipal Complex water management system.
COMMENTS FROM THE DEVELOPMENT REVIEW COMMITTEE (DRC)
On May 12, 2009, the subject petition was reviewed by the DRC committee. To date,
no objections have been received. Since then, staff worked with the applicant to
address comments related to the project through the review process.
PLANNING, ZONING, AND APPEALS BOARD (PZAB)
The Planning, Zoning, and Appeals Board (PZAB) reviewed the subject petition at a
public hearing on March 2, 2010, and voted 7 to 0 to recommend approval to the City
Council of the site plan with the condition that the Applicant improve the proposed
architectural elevations. The PZAB issued the following comments. Staffs response is
italicized below.
1. The board would like to see further architectural enhancements incorporated into
the proposed building that include but are not limited to: lines of delineation,
three-dimensional relief, fake fenestration, and faux windows.
The Applicant has prepared an elevation option, which will be presented at the
City Council meeting. The cost of the elevation alternative will not exceed
$75,000 (see attached Alternative Elevation). A budget amendment will be
required allocating additional monies from the General Fund Reserves should the
Council decide to implement the alternative elevation choice.
2. The board suggested that more plant material, specifically trees, be added along
the west elevation, which faces Military Trail.
The Applicant has modified the landscape plan changing the Sabal Palms to
Meeting Date: April 15, 201 0
Resolution 15,2010
Page 7 of 7
Coconut Palms, since this species better tits into the existing plant material on
site, and has included five (5) additional palms.
STAFF RECOMMENDATION
Staff recommends APPROVAL of Resolution 15,201 0.
LOCATION MAP
Palm Beach Gardens Municipal Complex
10500 N Military Trail
---
ITION ENGINEERS I LANNERS
MCMAHON
February 16,2010
Ms. Kathryn Wilson
City of Palm Beach Gardens
10500 N. Military Trail
Palm Beach Gardens, FL 33410
McMAHON ASSOCIATES, INC.
5500 Village Boulevard I Suite 103 I West Palm Beach, FL 33407
www. mcmtranr .corn
p 561 -840-8650 I f 561-840-8590
PRINclPAls
JoKph W. McMdron, P.E.
RodneyP. PLwrde, Ph.D., P.E.
Joseph J. Desantts, P.E., PTOE
John 5. Walma
Willlam T. Steffens
Assocum
CaKy A. Moore. P.E.
Gary R. McNaughton, P.E., PrOE
Chrhtopher J. Williams, P.E.
John F. Yaapsin, P.E.
John J. Mitchdl, P.E.
RE: City of Palm Beach Gardens Emergency Operations and Communications Center
McMahon Project No. M09436.01
Dear Ms. Wilson:
McMahon Associates, Inc. (Maahon) has prepared this traffic statement for the City of Palm Beach
Gardens’ proposed Emergency Operations and Communications Center (EOCC). This EOCC will be
constructed within the City of Palm Beach Gardens municipal complex located at 10500 N. Military
Trail. A copy of the proposed site plan is included as Attachment 1 and shows the approximate
location of the EOCC building. The building will be constructed on a vacant portion of the municipal
complex between the City Hall and Police Department buildings. The expected buildout of the EOCC
is 2011 and the Parcel Control Number for the subject area is 52-42-42-12-00-000-1160.
This letter report includes trip generation tables showing the daily, AM, and PM peak hour trips. The
number of net new peak hour trips generated by this project requires that this statement include a
roadway significance analysis for all directly accessed roadways.
Project Trip Generation
The EOCC is expected to be occupied by the 911 dispatch and Information Technology personnel
during non-emergency operations. No increase in city staff is expected as part of the EOCC. It will be
utilized and staffed by current city employees. Palm Beach County requires that an EOCC be treated
as an increase in government complex area and that the corresponding trip generation rates be applied
for traffic impact purposes.
The daily and peak hour trip generation is based on the trip generation rates published by Palm Beach
County. The net new trips generated by the addition of the EOCC building requires a comparison of
the proposed size of the municipal complex (102,586 square feet) and the existing 91,786 square feet of
municipal complex. The daily trip generation and the AM and PM peak hour trips for the existing and
proposed square footages of the municipal complex are provided in Attachment 2. The net new
vehicle trips generated by the 10,800 square foot increase in building area include 670 daily, 12
peak hour and 12 PM peak hour vehicle trips.
Ms. Kathryn Wilson - Palm Beach Gardens EOCC Traffic Statement
February 16,2010
Page 2
Significant Impact Analysis
The peak hour trip generation for this project requires the first accessed roadways to be analyzed for
significance. All of the net new peak hour impact of 12 trips was applied to both directly accessed
roadways in order to provide a conservative analysis. Table 1 below summarizes the results of the
peak hour significance analysis and indicates that this project’s impacts upon either roadway will be
less than one percent of their corresponding Level of Service &OS) capacities. Therefore, this project
does not have a significant impact on the surrounding roadways and no further analysis is required.
TABLE 1
PEAK HOUR TWO-WAY SIGNIFICANCE ANALYSIS
PALM BEACH GARDENS EOCC
peak Hour
LOS D
Conclusion
The proposed 10,800 square foot addition to the Palm Beach Gardens Municipal Complex, for the
City’s EOCC, is not expected to have a significant impact on North Military Trail or Burns Road.
Therefore, this project can be approved for Palm Beach County Traffic Performance Standards and the
City’s traffic LOS standards.
Professional Engineer License No. 62400
State of Florida, Board of Professional Engineers
Certificate of Authorization No. 4908
PK/h
Attachments
Attachment 1 - Site Plan
Attachment 2 - Trip Generation Table
F:\FL\09436M_City_of_P.lm_Beach_Gardens\O9436M-Ol-EOCC-S~tement\~~erS~tementeO2 16201 O.dw
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1 Ai 3:39 PM ADC. . 4--
Palm Beach Gardeao b~~dcipal Complex
ADG Project No. 562-96/13
FAX NO. 645 5525 3.
City Hall (with Police Depamnent) ..................................................................
Fii Station... .................................................... ..... ............ ..............................
Postal Kiosk (to be moved off site) ............. ........*.....................* ......... : ...........
Rcacation .........................................................................................................
TOTAL .... n.... .. "a ........... ..- ".o .... enoe-"---a~.~..-..o~.--.-n.seo
(Less) Postal CIIS~m~s .................................................. ;.,....:...........,.....,........
ACTUAL TOTAL .oe..o.o..rmrm.rrwm.oe~~a~n~n*o~.o"..oo*on~n.oo~".~~oo~
0.
NeH
1. $& Ha (Office Us) = 34553 stpk~ feet
2.
P. a
131 spaccs
24 spaces
(n) spaces
2maGB 397 spaces
(27) spaces
370 spaces
. Per Soutbern Building Code and City of Palm Beach Gardens Code: 1 car/300 q.&)
34353 square feet + 300 squan tLet(daytime) ............................................................... 115, cars
Police &&partmen& (Sw Use)
Patrol Vehiclas: ............................... n........................ 40 vshiclca
Special -tion Vehicles: ....................................... .-
Department Vehicks (secured 24 hours) total............ SO vehiclcs
Private V~c ~~faff................................................. SO .-
Total Vehicles (includes all shifW24 horn +) ........................................................
.
' .. 100 w
'. 3. Fire De-(Spccial Use) &hour ShiA: 200 a.m. to .- 200 - ai.
10 tiaydme vehicbs + 9 cars during shift = 19 pin! '
(20-25 fuhue . 20 minimum) ............................ --.* :: ... " ........................................................ 2p_caor
4. Recreational Bali Fieldq
8 fields: 2 cans each @ 18 playtis/team = .............. 36 phydeld
8 fields x 36 playersifield = ........................................ 288 players .
.Factors: . 4.1 Some players travel individually ..................... l/car
A small number of players my trawl ............. 3/car
(may have friendstParcnk/fans in cat)
Some players travel doubleup ........................ 2/car 4.2
4.3
on to other Oce
4.4 Average players/car = 1 .s/car
288 playen (assuming all fields uJ'cd at night) + 1.3
(docs not include additidal passongcrs/attcndecs in vehicle) ..............................
TOTAL ..... " ..................... .. ........... "...... ............... ......... .....".-................ 427 cars
(ewimatcd average vehicle requirements/cvtning use of buildings and eight fieXUS) .
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RESOLUTION 15,2010
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
BEACH GARDENS, FLORIDA APPROVING A MAJOR SITE PLAN
AMENDMENT TO THE PALM BEACH GARDENS MUNICIPAL
OPERATIONS AND COMMUNICATION CENTER, AS MORE
PARTICULARLY DESCRIBED HEREIN; PROVIDING CONDITIONS
OF APPROVAL; PROVIDING AN EFFECTIVE DATE; AND FOR
OTHER PURPOSES.
COMPLEX TO ALLOW A 10,800-SQUARE-FOOT EMERGENCY
WHEREAS, the City Council, as the governing body of the City of Palm Beach
Gardens, Florida, pursuant to the authority in Chapter 163 and Chapter 166, Florida
Statutes, and the City’s Land Development Regulations, is authorized and empowered
to consider petitions related to zoning and land development orders; and
WHEREAS, the City-initiated request was received for approval of the
Emergency Operations and Communication Center (EOCC), on the northeast corner of
Military Trail and Burns Road, as more particularly described herein; and
WHEREAS, the Growth Management Department has reviewed the application,
has determined that it is sufficient, and has recommended approval; and
WHEREAS, the Planning, Zoning, and Appeals Board reviewed the petition at its
March 2, 2010, public hearing and recommended approval of the Major Site Plan
Amendment; and
WHEREAS, the City Council has considered the evidence and testimony
presented by the Applicant and other interested parties and the recommendations of
the various City of Palm Beach Gardens reviewing agencies and staff; and
WHEREAS, the City Council deems approval of this Resolution to be in the best
interests of the health, safety, and welfare of the residents and citizens of the City of
Palm Beach Gardens and the public at large.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF PALM BEACH GARDENS, FLORIDA that:
SECTION 1. The foregoing recitals are hereby affirmed and ratified.
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Resolution 15, 2010
SECTION 2. The application is hereby APPROVED for a Major Site Plan
amendment to allow a 10,800-square-foot Emergency Operations and Communications
Center, subject to the conditions of approval contained herein, which are in addition to the
general requirements otherwise provided by resolution for the real property described as
follows:
(See Exhibit “A for Legal Description.)
SECTION 3. This approval is subject to the following conditions, which shall be
the responsibility of and binding upon the Applicant, its successors, or assigns:
1.
2.
3.
4.
5.
6.
7.
0.
Prior to the issuance of the infrastructure permit, the Applicant shall provide
minimum five (5) foot wide sidewalks, including at all entrances to the building
on the engineering plans. (Director of Engineering)
Prior to the issuance of the infrastructure permit, the Applicant shall provide a
signed and sealed photometric plan and submit a site lighting permit
application. (Director of Engineering)
Prior to the issuance of the infrastructure permit, the Applicant shall provide
construction plans, including, but not limited to, paving, grading, and drainage
plans along with surface water management calculations and hydraulic pipe
calculations for City review and approval. The paving, grading, and drainage
plan and calculations shall be signed and sealed by an engineer licensed in
the State of Florida. (Director of Engineering)
The Applicant shall provide a signed and sealed pavement marking and
signage plan, or provide the same on the engineering plans; said plans must
be reviewed and approved by the Director of Engineering prior to the
issuance of the infrastructure permit. (Director of Engineering)
Prior to the issuance of the infrastructure permit, the Applicant shall plat the
site to include all existing and proposed easements and like encumbrances,
in accordance with the LDR for City Council approval. (Director of
Engineering, Planning & Zoning)
Prior to the commencement of construction, the Applicant shall schedule a
pre-construction meeting with City staff. (Director of Engineering)
Prior to the commencement of construction, the Applicant shall provide all
necessary construction zone signage and fencing as required by the Director
of Engineering. (Director of Engineering)
Prior to the issuance of the Certificate of Completion for the infrastructure
permit, the Applicant shall provide copies of the required FDOT testings for
review and approval. (Director of Engineering)
2
Resolution 15, 2010
1 The Applicant shall provide the Director of Engineering with copies of all
2 permits, permit applications, and Requests for Additional Information (RAl’s)
3 to and from regulatory agencies regarding issues on all permit applications,
4 certifications, and approvals. (Director of Engineering)
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6 10. The construction, operation, and/or maintenance of any elements of the
7 subject project shall not have any negative impacts on the existing drainage
8 of surrounding areas. If at any time during the project development it is
9 determined by the City that any of the surrounding areas are experiencing
10 negative drainage impacts caused by the project, it shall be the Applicant‘s
11 responsibility to resolve said impacts in a period of time and a manner
12 acceptable to the City prior to additional construction activities. The City may
13 cease issuing building permits and/or Certificates of Occupancy until all
14 drainage concerns are resolved. (Director of Engineering)
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16 11. The Applicant shall comply with all Federal Environmental Protection Agency
17 and State of Florida Department of Environmental Protection permit
18 requirements for construction activities. (Director of Engineering)
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20 12. Prior to the issuance of the first building permit, the Applicant shall provide a
21 Life Safety Plan for review and approval. (Fire Department)
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23 13. Prior to the issuance of a building permit, the Applicant shall schedule and
24 attend a pre-permit meeting with City staff. (Planning & Zoning)
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26 14. Prior to the issuance of the Certificate of Occupancy, all new rooftop and
27 ground-mounted mechanical equipment shall be screened from view to the
28 satisfaction of Development Compliance. (Planning & Zoning)
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30 15. All gutters and downspouts shall be painted to match the surface to which
31 they are attached. (Planning & Zoning)
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36 Site Plan, Sheet A011, prepared by Schenkel Shultz Architecture, dated
37 March 18,2010.
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39 2. Construction Staging Plan, Sheet A012, prepared by Schenkel Shultz
40 Architecture, dated March 16, 201 0.
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42 Exterior Elevations, Sheet A601 , prepared by Schenkel Shultz Architecture,
43 dated March 16, 201 0.
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45 Landscape Plan, Sheets LP 1, prepared by Schenkel Shultz Architecture,
46 dated March 16, 201 0.
9.
SECTION 4. This petition is approved subject to strict compliance with the
Exhibits attached hereto and made a part hereof as follows:
1.
3.
4.
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Resolution 15,2010
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5. EOCC Bike Rack Locations, prepared by PBG-Growth Management, dated
March 16,2010
SECTION 5. This approval shall be consistent with all representations made by
the Applicant or the Applicant's agent at any workshop or public hearing.
SECTION 6. This Resolution shall become effective immediately upon adoption.
(The remainder of this page intentionally left blank)
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Resolution 15. 2010
PASSED AND ADOPTED this day of , 2010.
CITY OF PALM BEACH GARDENS, FLORIDA
BY:
David Levy, Mayor
ATTEST:
BY:
Patricia Snider, CMC, City Clerk
APPROVED AS TO FORM
AND LEGAL SUFFICIENCY
BY:
R. Max Lohman, City Attorney
VOTE: AYE NAY ABSENT
--- MAYOR LEVY
VICE MAYOR PREMUROSO ---
--- COUNCILMEMBER RUSSO
COUNCILMEMBER JABLIN
--- COUNCILMEMBER BARNETT
G:\attorney-share\RESOLUTlONS\201 O\Resolution 15 201 0 - eocc.doc
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EXHIBIT “A”
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CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Meeting Date: April 15,2010
Ordinance 9,2010
SubjectlAgenda Item: Ordinance 9, 2010, Amending the Fiscal Year 2009/2010
Budget for Architectural Enhancements to the Emergency Operations and
Communications Center
[ X ] Recommendation to APPROVE
11 Recommendation to DENY
Cit At ney
Submitted by:
Allan Owens A
Department Director
City Mander
Originating Dept.:
Finance
Advertised:
Paper:
[ X ] Not Required
Affected parties
[ ] Notified
y-
[XI Not required
Costs: $ 75,000
(Total)
Note: Not to exceed
amount
$ 75.000
Current FY
Funding Source:
[ ]Operating
[XI Other
General Fund
Reserves
Budget Acct.#:
From:
001.0900.519.9920
To:
302.1 000.521.6900
Council Action:
[ ]Approved
[ ]Approved wl
conditions
[ ] Denied
[ ] Continued to:
Attachments:
Ordinance 9, 201 0
Exhibit " 1 "
[ ]None
Meeting Date: April 15,2010
Ordinance 9,2010
BACKGROUND:
Ordinance 9, 201 0 is contingent upon City Council’s decision regarding Resolution 15,
2010.
This budget amendment provides for additional funding to add architectural
enhancements to the City’s Emergency Operations and Communications Center project
in an amount not to exceed $ 75,000. Such funds will be transferred from the General
Fund to the Police Impact Fund.
STAFF RECOMMENDATION: Staff recommends a motion to approve Ordinance 9,
2010 on first reading.
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6 AN ORDINANCE OF
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ORDINANCE 9,2010
THE CITY COUNCIL OF THE CITY OF PALM
FLORIDA AMENDING THE CITY OF PALM BEACH GARDENS,
BEACH GARDENS’ BUDGET FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2009, AND ENDING SEPTEMBER 30, 2010,
INCLUSIVE; PROVIDING A CONFLICTS CLAUSE AND A
SEVERABILITY CLAUSE; PROVIDING AN EFFECTIVE DATE; AND
FOR OTHER PURPOSES.
WHEREAS, the City Council of the City of Palm Beach Gardens, Florida adopted
a Budget for the 2009/2010 Fiscal Year; and
WHEREAS, the City Council has determined that an amendment needs to be
made to the previously adopted Fiscal Year 2009/2010 Budget; and
WHEREAS, the City Council deems approval of this Ordinance to be in the best
interests of the health, safety, and welfare of the residents and citizens of the City of
Palm Beach Gardens and the public at large.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF PALM BEACH GARDENS, FLORIDA that:
SECTION 1. The foregoing recitals are hereby affirmed and ratified.
SECTION 2. The City Council hereby amends the revenues and expenditures
listed in the attached Exhibit “I” and adopts such amendments as to the Budget of the
City of Palm Beach Gardens for the Fiscal Year October 1, 2009, through September
30, 201 0, inclusive.
SECTION 3. All ordinances or parts of ordinances in conflict be and the same are
hereby repealed.
SECTION 4. Should any section or provision of this Ordinance or any portion
thereof, any paragraph, sentence, or word be declared by a court of competent jurisdiction
to be invalid, such decision shall not affect the validity of the remainder of this Ordinance.
SECTION 5. This Ordinance shall become effective immediately upon adoption.
Ordinance 9, 201 0
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PASS ED this day of , 2010, upon first reading.
PASSED AND ADOPTED this day of , 2010, upon second
and final reading.
CITY OF PALM BEACH GARDENS
BY:
David Levy, Mayor
Robert G. Premuroso, Vice Mayor
Joseph R. Russo, Councilmember
Eric Jablin, Councilmember
Jody Barnett, Councilmember
ATTEST:
BY:
Patricia Snider, CMC, City Clerk
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY
FOR AGAINST ABSENT
R. Max Lohman, City Attorney
G:\attorney-share\ORDINANCESL!Ol O\Ordinance 9,2010 - budget amendment for enhancements to eocc.docx
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City of Palm Beach Gardens
Budget Amendment - Ordinance 9,2010
FYE 09/30/lO
Exhibit "1"
Increase (Decrease)
Expenditures (Uses)
001.0900.519.9920
001.0900.519.9100
Revenues (Sources)
I I
Increase (Decrease)
302.1000.521.6900 75,000
Expenditures (Uses)
Revenues (Sources)
G:\finance-adrninistration\Budget Arnendrnents\FY 2009-201 O\ordinance 9 201 0 exhibit1 1
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CITY OF PALM BEACH GARDENS
MEMORANDUM
TO: Mayor and Council members
DATE: March 25,2010
THRU:
FROM:
SUBJECT:
Ronald M. Ferris, City Manager
Allyson Black, Resource Manager k
Lake Catherine Historical Art Project
Backaround
At the July 16, 2009, City Council meeting, the City Council requested that the Art in
Public Places Board (AIPP) and Parks and Recreation Advisory Board (RAB) meet to
discuss how to proceed with an artistic historical project at Lake Catherine with the
possibility of a gazebo or pavilion. The AIPP and RAB met jointly on August IO, 2009,
September 30,2009, and December 7,2009 to discuss the concepts and guidelines for
the project.
Public Workshop
On March 15, 201 0, a joint meeting was held in which a public workshop occurred. The
residents in the immediate area (Lake Catherine, Plat 1, Plat 3, and Plat 5) were notified
of the meeting via letter. There were six (6) residents that came to discuss the project
and voice their concerns.
Residents expressed the following concerns regarding the proposed ‘Call to Artists’ and
presentation by the joint boards:
Lack of specificity of the existing guidelines for the ‘Call to Artists’ for the Lake
Catherine Historical Art Project. There was a general concern that the public did
not have enough details to comment on since there were no graphic
representations of the proposed project.
A potential conflict with the users of the path since the proposed location of the
art is parallel to the path boundaries in the southwest corner of the site.
A lack of parking for the park to support the demands of the proposed art project,
since currently the park is designed mainly for local access and passive
recreation.
0 Impacts on the adjacent development if there is not enough parking to support
the demands of the proposed project.
?-=
t F
0 A request that the project does not include seating or a structure that is
completely covered from the elements, such as a gazebo or pavilion.
Request for Art Impact Funds
Per Section 2-107(3) of the City’s Code of Ordinances, the AlPP “makes
recommendation to the city council for the expenditures of the art impact funds”. The
Boards have currently drafted a call to artist (attached) and is requesting that an
additional $150,000 of art impact funds be combined with the MacArthur grant of
$45,000, for a project total of $1 95,000 (not including the cost for maintenance).
Prior to the Call to Artist being advertised, it is necessary for the City Council to provide
direction for this project to continue with the total project budget recommended. Once
the Boards have made a recommendation on a finalist, the City Council will have final
approval of the contract via Resolution.
Proposed Proiect Timeline
Should the City Council approve the allocated funds for this project, the following is a
tentative schedule of the process: (This timeline is subject to change)
May/June 2010
August 2010 Deadline for submissions
September 201 0 Selection of finalists
November 201 0 Presentation by finalists and Board’s recommendation to City
Co u nci I
December 201 O/ Council approval and contract with artist
January 201 1
Call to artist released
Attach men ts : Proposed ‘Call to Artists’ with exhibits
Call to Artists - Lake Catherine Park History Art Project
PROJECT SUMMARY
Project: LAKE CATHERINE PARK HISTORY ART PROJECT - CALL Tb ARTIST
Location:
Budget:
Lake Catherine Park- 9470 MacArthur Boulevard, Palm Beach Gardens, FL 33410
$45,000 grant from the MacArthur Foundation
$150,000 from the Art Impact Fund
Total Budget:$195,000 covers all costs associated with the plupl 11 1r;luuing artist fee, design,
fabrication, lighting, construction, installation. and travel/transportation.
CITY BACKGROUND
Citv of Palm Beach Gardens. Florida
The City of Palm Beach Gardens has a population of over 49,000 people and is located on the
southeast coast of Florida; approximately 10 miles north of West Palm Beach, FL. The City was
founded in 1959 and therefore, recently celebrated its 50th anniversary as an incorporated City.
Lake Catherine Park
Lake Catherine Park is located on MacArthur Boulevard east of Lake Catherine (named after the wife of
the City’s founder, John D. MacArthur). The park is directly across from the Howell Watkins Middle
School. This passive park is approximately five (5) acres and contains a large expanse of green grass
and various flowering trees. The park’s amenities include a % mile walking trail, boat launch and on-
street parking. The park has been home to the Palm Beach Gardens Women’s Club Honor Park since
2000. Annual Arbor Day celebrations are conducted in January, which include tree plantings. The park
is also a preferred site for the popular Plant-A-Tree Program. These programs have precipitated the
planting of a wide variety of flowering trees in the park.
Art in Public Plac :es Ordinance
The City’s “Art in Public Places” ordinance was established in 1988. This Ordinance requires that all
non-residential developments over $1 -million in total development cost must either expend a
percentage of the development cost to purchase public art for installation on-site or pay the same dollar
amount into the City’s art fund. From the art fund, the Art in Public Places Board makes
recommendations to the City Council regarding the purchase of works of art for installation on public
property in and around the City.
Art in Public Places Board and Parks and Recreation Advisory Board
Both the Art in Public Places Advisory Board (AIPP) and Parks and Recreation Advisory Board (RAB)
are comprised of City residents from a variety of professions, all with a strong interest and commitment
to sewing in the best interest for the public, both in art and in parks.
1
DEADLINE FOR SUBMISSIONS: TBD (Postmark Date)
City of Palm Beach Gardens is issuing an open “Call-to-Artists”. Artists are invited to submit
qualifications for competing for a Historical Art Project and Commemorative Piece to honor John D. and
Catherine T. MacArthur to be located in the City of Palm Beach Gardens, Florida at the Lake Catherine
Park, 9470 MacArthur Boulevard.
PROJECT SCOPE
In order to commemorate the 50 years of history, the City of Palm Beach bardens is in search of an
artist to design, fabricate, and install outdoor historical art piece(s), or aesthetic enhancement(s) to be
placed as an entrancekignage to Lake Catherine Park on the southeast corner of the park (Exhibit 1)
along MacArthur Boulevard as well as adjacent to the lake at the southern portion, located at 9470
MacArthur Boulevard, Palm Beach Gardens, Florida (Exhib
The selected artist will design a work of art which can be viewed from several ditterent vantage points.
The entryway/signage shall be eye-catching and connect to the historical art element adjacent to the
lake. The exterior art and amenities project should be conceptually unique and shall serve to
commemorate John D. and Catherine T. MacArthur and memorialize important events in history of the
City of Palm Beach Gardens. The successful Artist will have demonstrated through the submission of
proposal materials, the capability to successfullv comdete the project with an innovative approach to
the exterior space as well as incorporating 1 of P h Gardens. the history of the Cib ’alm Beac
:ach Garc .. .I . .
the City and the Pal -. Exhibit 3 includes ideas and concepts from m Bf jens Historical Society for
categories of history, however, it would be advantageous tor the artist(s) to research the history and
include their own graphic interpretation within the art piece(s). Some of the City’s history can also be
found at http://www.pbgfl.com/content/72/90/default.aspx, which is on the City’s website. The art
piece(s) should be developed as a place-specific installation which responds to the characteristics of
the designated space within the park, including, but not limited to, the history, physical environment and
diversity of the people within the community. The project should have a clear benefit to and
involvement of the community. The project should support artistic excellence, and be of high quality. In
addition, it could also include a public outreach or education component. The project location is a
passive park across from a middle school, the ideal concept would allow those to use the park as well
as draw visitors to the park to learn about the history of the City. Exhibit 4 lists web links to audio files
of actual meetings and discussions about the project.
PROJECT DESIGN CONCEPT
Artistic and Graphic Displav of the Citv’s History
The art doesn’t have to have a relationship to the historical events to be depicted and displayed. The
art can be used as an indentifying feature to draw attention to where something is happening along the
existing path that will become the “history walk” display. The art shall be distinctive and provide an
attentive draw into the park and the history walk when viewed from the street. It will serve as the
“calling card” for the history walk.
2
The art shall not impede the existing use of the gravel walking path to a height of 12 feet tall. The art
should attempt to define a horizontal and vertical space under which the history walk and displays will
occur. Any art above the walking path may define an “implied covering” over the path to give a sense
of protection and enclosure but should not provide a physical “roof covering” over the history walk area
of the path.
The “entry feature art” should be designed in context with the art to be installed along the history walk
so that it provides an implied link from the entrance to the history walk without there being a physical
connection between the two areas. The entry feature art should draw one from the entrance out near
the street to the history walk area by the subconscious connection between the two art areas and
without the need for directional signage.
Provide for artistic, yet noticeable signage, on the entry ft
City of Palm Beach Gardens.”
th; ie Park -
The history walk, consisting of graphic elements depicting the City’s history, shall be placed along the
sides of the existing gravel path so that full-use of the path width is unimpeded. It will be acceptable to
meander the historical displays out away from the path in a wSy that provides side paths to view the
City’s history. Keep in mind that any “side paths” will need to be wide enough to accommodate a
classroom of school children who might visit the Dark and history walk to learn about the City’s history.
iemorate JI
TL:-
One mandatory requirement of the histor ohn D. and Catherine T.
MacArthur whereas to describe their role III IUUIIUIIIY UI~: ~ty. ‘I 1115 Lullllllemoration should be the
starting point along the history walk because the City did not exist before founding by MacArthur.
,omr
The history walk art shall be passive and respectful of the Lake Catherine neighborhood that surrounds
the park.
BUDGET
The total not-to-exceed budget for the commission is $1 95,000 ($45,000 from the MacArthur
Foundation and $150,000 from the City’s Art Impact Fund). The budget includes artist fees, gallery
commission (if applicable), all materials, fabrication, transportation, on-site project management,
installation including any site modifications required, installation equipment, engineering fees, insurance
fees, all artist travel costs to and from the site, per diem expenses, project documentation, plaques
and/or signage, and a contingency to cover unexpected expenses and all fees, including permits, for all
items associated with the art piece(s).
ARTIST ELIGIBILITY
Open to all Artists at least 18 years old. An artist, as defined in Section 78-261 of the City’s Land
Development Regulations, means a practitioner in the visual arts, generally recognized by critics and
peers as a professional of serious intent and ability. Indications of a person’s status as a professional
artist include, but are not limited to, training in the arts, income realized through the sole commission of
artwork, frequent or consistent art exhibitions, placement of artwork in public institutions or museums,
and receipt of honors and awards in the art field. Artists must be able to demonstrate through the
3
submission of proposal materials, a proven track record for having successfully integrated artwork
andlor amenities into outdoor areas utilizing the materials necessary to meet the project goals and
guidelines provided below.
PROJECT GOALS
The goal of the project is to commission artwork for Lake Catherine Park located at 9470 MacArthur
Boulevard, Palm Beach Gardens, Florida that:
(1) Commemorates John D. and Catherine T. MacArthur.
(2) Art incorporates the documentation of history of Palm Bes
(3) User-friendly - be accessible to everyone in the community includina children.
(4) May incorporate some type of technology with no maintenance.
(5) Unorthodox approach to a history monument in the City.- somet'
(6) Take into account the environment and green initiatives.
(7) Art of an original, site-specific design.
(8) Provide the opportunity for area residents nd employees IO experience the history
of the City of Palm Beach Gardens.
(9) The art should be innovative and engagilly WUIK~ df public art that also function as public
amenities and enhancements.
(IO) Incorporate and depict important events/milestones of history for the City of Palm Beach
Gardens both horizontally and v
I
5, visitors a
PROJECT GUIDELINES
The artwork, amenities and enhancements
(1)
(2)
(3)
Include shade and seating areas Tor visiiors io see me arvnisrory.
History to be viewed from off the pathway as well as along the pathway (uses on the site
must not be negatively impacted).
Be fabricated in materials that will withstand the heat, humidity, wind, drought and other
environmental and climatic conditions common to the region as specified by regulatory
codes.
(4) Have an anticipated, 30 year life span.
(5) Have minimal maintenance requirements.
(6) Elements along the pathway but not impede those using the path while incorporating
shade.
(7) Should not be an impediment to users of the park.
(8) Vertical spatial definition of proposed artwork.
(9) The artwork amenities and enhancements shall comply with all Federal, State and local
rules, regulations, ordinances, guidelines and/or directives.
(10) Nothing can be hung over or attached to the Lake.
(1 1) Not create blind spots where illicit activities may take place.
(12) Not impede any pedestrian traffic.
(13) Have a graffiti-resistant coating applied by the artist where applicable.
PROJECT TIME-LINE: (approximate)
Deadline for Submissions TBD
Selection of Finalists TBD
Presentations by Finalists TBD
Board Recommendation to City Council TBD
4
City Council Approval and Contract with Artist TBD
SUBMISSION REQUIREMENTS
1. One (1) original hardcopy and fifteen (15) compact disc copies in PDF format of the preliminary
proposal submissions must be delivered by 2:OO p.m. E.S.T. on TBD. Submissions not delivered
by the time and date specified will be returned to Artist unopened. Label the name of the single pdf
files as: “artist name-lake-Catherine-(insert document title)” Please send proposal materials to:
City of Palm Beach Gal
City Clerk
10500 N. Military Tr:
Palm Beach Gardens, FL
2. The artist must complete, sign and date the application attacneu. HppllcdllUrl snould be typed or
handwritten in ink, in clear legible print. (Please make sure a copy is on all the discs)
3. Place hardcopy original application on top of other proposal materials.
4. Artists who submit incomplete proposals may be eliminated from the review process.
5. The City of Palm Beach Gardens will make every effort to protect proposal materials. However, the
City shall not be held responsible for tl ubmitted.
SUBMISSION CHECK LIST
2
1) Artist’s Statement of InteresVGenerai uesign Loncepu I neme rroposal (one-page maximum) -
Describe your overall “theme” and style of artwork for this project. Include artist name, fees, for
all service, drawings, and any additional services provided upon invoice. Please include any
background information that highlights the artist’s qualifications and ability to complete this
project in accordance with the espoused concept.
Resume-a current artist’s resume; placing emphasis on art projects that most relate to this
commission. Please include budget amount for all projects and indicate team member role, if
project is design collaboration.
3) An Annotated Visual Image Identification Sheet- A typewritten visual image identification list that
includes: title of work, medium, dimensions, date completed, project budget and a brief
description of the artwork (if necessary). Please use large fonts since these will be referenced
while viewing CD images; include artist’s name, address and telephone number on this sheet
4) Reference List-Name, address and telephone numbers of three references (do not ask anyone
to send a letter of reference).
5) CD images-up to ten (IO) digital images. Images must be in jpeg file format not to exceed 1.8
megabyte. Images must be scanned at no less than 300 dpi and no greater than 600 dpi. The
files should be named on the disc with name and corresponding number as listed on a separate
visual image identification sheet. Discs not meeting these requirements will not be eligible for
review. These images should be indicative of the type of work that would be appropriate for this
project.
SELECTION PROCESS
An Artist Selection Panel comprised of three members of the Art in Public Places Board, three
members of the Parks and Recreation Advisory Board, and at least one City Parks Division staff
member, will review all submissions and will select approximately three finalists.
Finalists will be invited to make presentations before a joint meeting of the Art in Public Places Board
and the Parks and Recreation Advisory Board. Such presentations must include a detailed project
budget. Honorariums of $1,000 per artistlartist team will be available to each finalist in order to offset
the cost of their presentations as determined by each respective finalist.
After finalist presentations the Art in Public Places Board and the Parks and Recreation Advisory Board
shall make recommendation to the City Council regarding which artist or artists to commission for the
project. Following approval by City Council a contract shall be neaotiated4between the City and the
selected artist. City Council approval of the
All applicants will be notified about the out
an update on the status of the submission,
6
'r e-mail for
EXHIBIT 1
a
EIItW~SknaiKe Loa Ion ISE corne r of lake Cathetin e Park)
EXHIBIT 2
Southern portion of Lake Catherine
I
I
I
EXHIBIT 3
.
August 13,2009
To: Art in Public Places and
Parks and Recreation Boards
From: Don Kiselewski
Chairman, Historical Society Palm Beach Gardens
Historical Society
6231 PGABM , suite 106181 Re: History Walk at the Woman’s Club Honor Park
First of all let me thank you for your efforts in bringing the history of our
city into the open, publicly displaying it in an artful manner and making
it available to all current and future residents of the city. We pledge our
full support to your efforts.
Palm Buch Ganienr, Fbridn, 33418
In reflecting on the discussions at your joint meeting, it became apparent
to me that there is perhaps a better way to combine history with art
forms. E3y setting up the individual viewing areas that would be
embellished in some way by an art form and dividing these into blocks of
time would not be as meaningful as establishing themes for each of these
areas. In that way the artist/s would have different themes to
incorporate in their work, as opposed to trying to capture time or one of
the events that occurred during the period.
May I suggest the following? Each of these items in the categories would
be placed in chronological order, defining the locations where they
occurred and the people that were responsible.
e
e
e
e
The Birth of Our City
People that shaped the City (Elected Officials - Developers, etc.)
Religions of Our City
Schools of Our City (private - public)
Housing Developments of Our City (plats - gated communities)
Commercial Developments of the City (shopping centers - malls)
Athletic Programs in the City (Khory league - PBGYAA)
Special events that occurred in’the City (Hetzel Pageant, World
Cup, Ryder Cup, Citizens tournament, the one day house, etc.)
The mission of the Palm Beach Gardens Historical Society is to collect,
preserve and share the rich history of the City of Palm Beach Gardens Flotida,
for the education and enjoyment of current and future generations.
CityAwards
0 Volunteer Organizations of the City (Firemen - Woman’s club)
0 Notable people and athletes of the city
These are a few suggested topics that could be considered. They likewise
could be grouped as indicated with several complimentary themes joining
them together at the same station.
By developing the stations along the walk in this manner, specific items
could be added, when appropriate, in the future, as opposed to building
entirely new stations.
The bottom line is that visitors that view the history of the city while
experiencing the walk would have a continuous story of one of the
themes idea and not have to carry thoughts from one site to the next.
This is the same concept which is used in publishing mathematics books . . . each chapter completes a particular concept.
May I suggest the following? Each of these items in the categories would
be placed in chronological order, defining the locations where they
occurred and the people that were responsible.
The Birth of Our City
0 People that shaped the City (Elected Officials, managers,
department head, etc.)
0 Industries and elements (PGA, Hospital, etc.) that shaped our city.
Religions of Our City
Schools of Our City (private - public)
Parks and recreation
0 Housing Developments of Our City (plats - gated communities)
0 Commercial Developments of the City (shopping centers - malls)
0 Transportation elements. (Airport, 1-95, etc.)
Athletic Programs in the City (Khory league - PBGYAA)
0 Special events that occurred in the City (Hetzel Pageant, World
Cup, Ryder Cup, Citizens tournament, the one day house, TV
programs, etc.)
CityAwards
Volunteer Organizations of the City (Firemen - Woman’s club)
Service organizations.
Notable residents and athletes of the city.
Highlights of Palm Beach Gardens History
March 20,1959
June 20,1959
April 26,1961
May 25,1961
January 30,1962
February, 1962
March 21,1962
April 19,1962
June, 1962
June 25,1962
December, 1962
Notice of intention to apply to State Legislature for creation
of municipality by John D. MacArthur.
Legislature establishes Charter for Palm Beach Gardens.
Blessing of first banyan tree moved to Palm Beach
Gardens. Minister who says blessing is asked to do it again
for Miami television crew, and is given directions on how to
pray by TV producer. Mr. MacArthur throws in first shovel
of dirt to cover tree roots.
RCA plant dedicated.
Military Trail from Lake Park Road to Monet Road opens.
All metal home built at corner of Riverside Drive and
Lighthouse Drive - First one of its kind in the world, built
by United States Steel Company.
Symbolic key to City of Palm Beach Gardens is presented to
screen star Zsa Zsa Gabor as she inspects City. Also in town
is movie and television cowboy star, Dale Robertson.
Another banyan planted beside first. Mr. MacArthur's
spokesman predicts "marriage of trees".
Parade of homes held in Palm Beach Gardens - 40,000 people
attend. Mr. MacArthur predicts 100,000 residents for Palm
Beach Gardens.
Crooks Street residents petition Council to change their
street name. Name changed to Arbor Way.
Mr. MacArthur answers an eleventh-hour plea to save four
more banyans in West Palm Beach. The trees were put
together on one barge and floated up the lake. The trees
were like giant sales catching the wind, making it difficult
to maneuver the barge through three raised drawbridges.
September 23,1963
March 16,1965
April 5,1965
August 23,1965
January 10,1966
March 15,1966
July 4,1966
December 4,1968
August, 1969
July 4 81 5,1976
January 6,1978
June 4,1982
February 5,1983
December, 1983
December, 1987
October, 1908
August, 1991
Volunteer Fire Department organized.
First City election held. Elected as first City Councilmen:
Ted Delacourt and Michael E. Jackson.
Councilmen term officially begins.
City Council tries to purchase six sea cows from Miami
Seaquarium to clean canals. Later, deal falls through.
Final reading of ordinance to annex land to be used for
Baptist College. Palm Beach Atlantic College, now located
in West Palm Beach, has yet to build on this site.
City election held. Robert Diamond, George Bonner and James
Hughes join previously elected Ted Delacourt and Michael
Jackson to make up first fully-elected City Council.
First Fourth of July City-sponsored celebration held.
The Palm Beach Medical Center opens
Palm Beach Gardens High School opens
Ten years after the first July Fourth City picnic, Palm Beach
Gardens is holding a bicentennial celebration for our
Country's ZOOth birthday.
John D. MacArthur, founder of the City of Palm Beach
Gardens, passes away.
Palm Beach Community College Eissey Campus opens
Burns Road Community Center opens.
The first Holiday Bazaar takes place at Burns Road Community
Center
The 1-95 connection at PGA is completed.
The Gardens Mall opens as the first regional mall in the area
William T. Dwyer High School Opens
1999
March 6,1999
October, 2000
June 20,2009
The MacArthur Foundation sells 5,000 acres of land. The City
passes a forbearance agreement to limit the development of
the land too quickly.
Tennis Center grand opening
Grand opening of new City Hall
The City celebrates its 50th Anniversary
EXHIBIT 4
August 10,2009 Joint AIPP/RAB meeting
August 18,2009 AlPP meeting discussion
September 15,2009 AlPP meeting discussion
September 30,2009 Joint AIPP/RAB meeting
October 20,2009 AlPP meeting discussion
November 17,2009 AlPP meeting discussion
December 7,2009 Joint AIPP/RAB meeting
March 15,2010 Public Workshop
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Meeting Date: April 15, 2010
SubjectlAgenda Item: Outdoor Seating, Temporary Signage, and Special Events
[ ] Recornmenda r 1 Recornmenda II
Reviewed by:
City Attorney
Finance Administrator
Growth Management
Administrator A
L City Manager
:ion to APPROVE
tion to DENY
Originating - Dept.:
Y
Kara L. Irwin, AlCP
Growth Management
Administrator
Advertised:
Date:
Paper:
[ x ] Not Required
Affected parties
$-+Notified
[X ] Not required
Costs: $ NIA
(Total)
$- Current FY
Funding Source:
[ ] Operating
[ ]Other
Budget Acct.#:
Council Action:
[ ]Approved
[ ]Approved wl
conditions
[ ] Denied
[ ] Continued to:
Attachments:
Section 78-751,
Special events
definition
Section 78-187,
Special Events
Section 78-290,
Temporary Signage
0 Section 78-1 91,
Outdoor Seating
0 Business
Community
Proposed Code
changes
0 Workshop sign-in
sheets
Meeting Date: April 15,2010
Page 2 of 9
BACKGROUND
As requested by City Council, staff made efforts to get input from the Northern Palm Beach County
Chamber of Commerce (Chamber) and the PGA Corridor Association (Association) concerning
issues from both the business community and City residents regarding Temporary Signage, Outdoor
Seating, and Special Events Code Regulations.
City Staff met with the organizations on the following dates:
On November 19, 2008, staff had their first meeting with the Chamber’s new President,
Nicole Christenson, and representatives from the Association to discuss the issues.
On January 13,2009, staff met with Steve Mathison, a representative of the Association to
provide code sections and information for the Association to discuss at its next Board
meeting.
On February 9, 2009, staff had a follow-up meeting with members of the Association to
discuss the issues and get initial input.
On March 13, 2009, staff met with the Chamber’s Government Affairs Committee to give a
presentation on the issues and request input from the members.
On April 3, 2009, the Chamber’s Government Affairs Committee met to discuss the
information in order to provide staff input.
On May 20, 2009, staff met with the Association representatives to discuss proposed
changes to the City’s Land Development Regulations regarding Special Events, Outdoor
Seating, and Temporary Signage.
To date, staff has received input from the Association, who coordinated with the Chamber’s
Government Affairs Committee, to propose several changes to the City’s Land Development
Regulations. Staff has provided those comments, as well as background information and
recommendations.
In addition, City Council requested that staff meet with residents regarding the existing code
regulations and any specific issues. City staff held two (2) public workshops for citizen input on
November 19, 2009 and December 3, 2009, with the following advertising:
a
a
Public Announcement at the City Council meeting on November 5,2009
Public Announcement at the Planning, Zoning, and Appeals Board meeting on November
10,2009
Public Announcement at the Art in Public Places Board meeting on November 17, 2009
Posters were placed at Burns Road Recreation Center and City Hall
Advertisement placed on the City’s website
Advertisement placed on the City’s Facebook page and Twitter
Advertised by Flyers at the Gardens Art reception
Advertised by Flyers at the Green Market marketing table on November 14, 2009
Flyers were emailed (if possible) and mailed to the City’s neighborhood HOAs and POAs
During the two meetings, a total of nine (9) residents attended to provide comments on the changes
to the Code as proposed by the business community or general comments on the existing Code
regulations.
Meeting Date: April 15, 201 0
Page 3 of 9
PROPOSED CODE AMENDMENTS BY BUSINESS COMMUNITY
In order to address the proposed changes by the City’s business community, as represented by the
Northern Palm Beach County Chamber of Commerce (Chamber) and the PGA Corridor Association
(Association), staff has separated the requests by the Code sections that regulate Special Events,
Outdoor Seating, and Temporary Signage.
SPECIAL EVENTS - CODE SECTION 78-1 87
Background
During current economic conditions, many commercial property owners and management
companies maintain that special events are one of the best ways to bring people to their
developments, which increases patronage for their businesses. There have been many frustrations
at the limitations on special events, as well as concern over the regulations of business activities
that do not meet the definition of a special event.
Specifically, the business community has expressed a frustration with the limit on the number of
special events that are permitted per year, limitations on event signage, limitations on outdoor sales,
and the prohibition of cars and boats for sale at events. During the process of discussing the
issues, the business community limited their request for code changes to the definition of special
events, the number of events and signage for special events not visible from adjacent rights-of-way.
Proposed Amendments to Special Events from Business Community
Discussions with the Association/Chamber generated the following comments:
0 Definition of “Special Event” -the Association/Chamber expressed a desire to redefine and
clarify the definition of a special event and have specific criteria for defining a special event that
requires a permit. The Association/Chamber is requesting to clarify that “special events” are
events that require offsite parking or special traffic management due to the size of the event.
The Association/Chamber also expressed the desire to provide a definition for “Routine
commercial event,” which will not require a special event permit.
The business community proposed the following amendment to Section 78-751 , the definition of
“Special Event”:
Special event means a temporary meeting, activity, gathering, or group of persons, animals, or
vehicles, or a combination thereof, having a common purpose, design or goal upon any public or
private facility, street, sidewalk, alley, park, public orprivate area or building where the special event
substantially or materially inhibits the usual flow of pedestrian or vehicular traffic, and is not the type
approved for, or customarily associated with, the site upon which the event is located, and is not a
normal business sale event or similar activity for commercial and/or office establishments. A special
event shall include, but not be limited to, city sponsored and co-sponsored events, festivals,
carnivals, concerts, parades, walks, races, $
mwq+ak8 and similar gatherings, and block parties.- . Events not
reauirinq offsite parkinq or wecia1 traffic manaqement shall not be considered a sRecial event. The
following shall not be considered a special event: indoor activity within an enclosed mall or office
building.
.. ..
Routine Commercial Event means an ordinarv and customary event that occurs Reriodicallv throuah
out the year in the normal course of business. A routine commercial event shall include, but not be
Meeting Date: April 15, 201 0
Page 4 of 9
limited to, special sales and promotion events, qrand openinq events, and goinq-out-of-business
events. These events shall not require offsite parking or special traffic manaqement. Any temporary
banner or siqn related to a routine commercial event shall require a temporary sign permit.
0 Number of events - the business community is requesting to increase the maximum number of
events per year that a commerciaVoffice plaza is permitted before requesting approval from City
Council. The general consensus is that the events help generate business for tenants and are
necessary to maintain the viability of a commercial development.
The business community is proposing the following amendments to the number of events:
plazas with less than
10 tenants - events
not to exceed overall
*A special event management plan will be required by an applicant for multiple events within one
calendar year.
0 Event signaae- the business community recommended adding a separate provision for
temporary banner signage for promotional occurrences that are not special events. Currently,
many applications for special events are only applying to get banner signage, so the
Association/Chamber is proposing to remove the banner language from the special event code
and add it to the temporary signage code. The business community proposed to moderate
banners through control of tenants by the property owners association.
The business community is proposing the following code amendment to Section 78-1 87(b)(4):
(4) Signage. Signs are permitted only if related to a special event.
a. On-site signs:
7. Only one on-site sign per special event is permitted visible from a public riqht-of-way or abuffinq
a residential zoning district unless waived by the growth management director for good cause and
the public interest of the city.
a. Additional on-site siqns, not visible from a public riqht-of-way or abuttinq a residential
neighborhood zoninq district, shall be permitted subject to the approval bv the growth
management director.
Meeting Date: April 15,2010
Page 5 of 9
Vendors -Within the past year, staff has rejected requests for events that included vendors that
intended to sell items as part of a special event other that food and drink vendors as accessory
to the event. The business community requested clarification on whether or not vendors were
prohibited as a part of a special event.
A display of cars, boats, or recreational vehicles -Within the past year, staff has rejected
applications to display cars or boats that are for sale during a special event. The business
community requested clarification on whether or not displays of vehicles or watercrafts for sale
are prohibited as a part of a special event.
0
Input from Residents
During the public workshops on November 19, 2009 and December 3, 2009, a total of nine (9)
residents attended to discuss the various code changes proposed by the business community. Out
of the nine (9) residents, four (4) residents provided input on the proposed code amendments for
special events.
Generally, the comments included:
0
0
0
0
0
0
0
Special events were positive for the business community and therefore positive for the City’s
If commercial is next to residential, do not permit special events.
Provide separate special event codes for regulation of events in residential communities and
Require stricter noise limitations on events adjacent to residential communities.
No changes needed to number of events permitted.
Special events for specific developments such as Borland Center and Christ Fellowship
Do not approve of flashing reader boards for special events.
economy.
non-residential development
should be regulated by development order.
The comments from the public included discussion regarding subjects that were not about special
events. Those comments were not included since they were off topic, but all questions were
answered at the resident meetings.
Staff Recommendation - Special Events
City staff manages an application process for the issuance of a special event permit. The process
includes the review of the request by many departments and divisions within the City, including, but
not limited to Code Enforcement, Police, Parks and Recreation, Police, Fire Rescue, Building, and
Development Compliance. City staff evaluates the impacts from the event and makes
recommendations on requirements for management of the event. The impacts from a large event
can be managed by such tactics as traffic control plans, access control, and additional security staff.
Overall, the impacts from special events are managed on a case by case basis depending on the
magnitude of the event.
Initially, the business community requested that the City remove the restriction on the number of
events in the Code. After discussion, the request was altered to increase the number of events per
year. After consideration of staffs ability to manage the permitting of the events and in
consideration of the current economic needs of the community, staff has recommended the
following in regards to the number of events:
Meeting Date: April 15, 2010
Page 6 of 9
xed Code Amendments to Number of Special Events ne- I
~~ I Current Code - 1 Proposed - Number I !
plazas with 11 or
more tenants - events
not to exceed overall
*Anchor tenants will be amended to Plaza/Development Management
**Anchor tenants as currently defined in the code, not to include management or developer
The additional code amendments related to special events includes the following:
0 Event signage- Staff does not support providing provisions for banner signage within the
temporary sign code and removing it from the special event code. The existing Code prohibits
the use of banners for any purpose other than a special event. Staff does not agree with
permitting banners for any purpose within the temporary sign code, since the current regulations
require a higher standard for materials and stability for installation.
Vendors - The current code prohibits outdoor sales for the tenants of a development, so it
would be contrary to City Code to allow other vendors to sell goods or services outdoors at a
special event. In the past, City Council has been very clear that the City did not desire to allow
outdoor sales as part of a special event. The only exemption has been for food and beverage
service that supports the event, if appropriate or is the purpose of the event, such as a food and
wine festival. Staff does not support allowing outdoor sales as part of a special event.
A display of cars, boats, or recreational vehicles -Within the past year, staff has rejected
applications to display cars or boats that are for sale during a special event or a request to allow
the sale of boats, RVs, or cars out of a development parking lot as a special event. Staff has
been very firm that sponsorship of an event by a car dealership does not allow for the sale or the
advertising for sale of automobiles, boats, or RVs. While display has been approved within a
limited scope, sales advertisements are not permitted. Staff does not support permitting the
sales of any type of motorized vehicle, boat, or RV during a special event.
Definition of “Special Events” - Staff supports making changes to clarify the definition of
Special Events, specifically to remove any ambiguity regarding what constitutes an event that
requires a permit and what is permitted and prohibited during a special event.
0
Meeting Date: April 15, 2010
Page 7 of 9
TEMPORARY SIGNAGE - CODE SECTION 78-290
Background
The Code permits leasinghent temporary signage for any building that has vacant space, so
technically a temporary sign can be up for an indefinite period of time, which is contrary to the nature
of “temporary signage”. The Association/Chamber is requesting that the Code be amended to
include a limitation on the duration, as well as uniform design standards for the signage that permits
individual managementhealtor logos or design.
Proposed Amendments to Temporary Signage from Business Community
Discussions with the AssociationlChamber generated the following comments:
0 Leasing signs -The Association/Chamber expressed a division over the proliferation of leasing
signage, but majority requested that the proposed change required a uniform design and quality
standard that would be limited in duration by a permit.
Duration of temporary signage - the Association/Chamber expressed a concern that duration
of the temporary sign needed to be standardized with a termination date.
Banners - clarify language and possibly have a separate section for banners outside of special
events criteria.
Sign locations -spoke about allowing commercial projects to add a leasing agent and number
to already existing monument sign in the base area of the sign in lieu of the temporary
leasinglrent signage.
0
0
Input from Residents
During the public workshop on November 19, 2009 and December 3, 2010, a total of nine (9)
residents attended to discuss the various code changes proposed by the business community. Out
of the nine (9) residents, six (6) provided input on the proposed code amendments for temporary
signage.
Generally, the comments included:
0 The residents preferred the proposal by the business community to require uniformity and
specific design guidelines for the leasingkales signage. > Residents made a recommendation to go with natural colors like dark green.
The residents generally agreed that signs are up too long and at a minimum should be replaced
yearly.
Other than one (1) resident, there was no support for allowing the leasing agent to advertise on
the existing monument signs. It was the general consensus that the signs would be too busy
with messages.
There was a general consensus that temporary signs were acceptable if not visible from the
public right-of-way.
There was no support for allowing banners to be used as by-right temporary signage.
Finally, there was a request for clarification regarding the regulations of political signage > Requested a area in the City be designated for political signs; and
P Specific regulations on how signs are to be installed.
0
0
0
Overall, the participants in the residential workshops favored code amendments to require uniformity
and design guidelines, as well as time limitations on permits for temporary signs for leasinghental of
commercial space. There was no support for the other proposals recommended by the business
community.
Meeting Date: April 15, 2010
Page 8 of 9
Staff Recommendation - Temporaw Signs
0
0
Leasing signs - staff recommends amending the code to provide language for uniformity and
design guidelines to help mitigate the impacts from the leasing signs.
Duration of temporaw signage - staff recommends requiring a yearly permit for all temporary
signs. Currently, there is no requirement to renew the signage and the City has had complaints
regarding the maintenance of the temporary signs. In order to renew a permit, a new sign would
be required thereby keeping the signage standards up.
Banners - staff does not support allowing banners as temporary signage unless associated with
a special event. This limits the use of banners within the City.
Sign locations - staff supports adding a provision for permanent leasing information for
development projects in lieu of the allowing the temporary leasing signs, which are unsightly in
their abundance along major roadways within the City.
Political signs - political signage was not a part of the code amendments requested by the
business community, so no changes have been proposed based on this request.
OUTDOOR SEATING - CODE SECTION 78-191
Bac kg rou nd
Outdoor seating was originally adopted in 1995. Until that time there had been no provisions for
allowing outdoor seating for restaurants. The original code has not changed since that time. During
the past years, the demand for outdoor seating has drastically increased due to smoking regulations
and an increased demand and developments have either used the existing code or been approved
through the planned development process. The business community has expressed concerns
regarding the screening requirements and the hours of operation being too restrictive.
Proposed Amendments to Outdoor Seating from Business Community
Discussions with the Association/Chamber generated the following comments:
Screening - The Association/Chamber is proposing an amendment to the fencing or screening
required for outdoor seating areas.
.. (5) 3
' . Delineation, fencing and or screening. Outdoor seatin
leened as a means to visually separate such use fro:
adiacent public passageway. sidewalk or street. The use of planter boxes, fencing and or changes is
pavement materials shall be encouraqed. Fencing and or continuous planter boxes, not to exceed
34 feet, shall be utilized in hiqh traffic areas. such as public sidewalks, and when necessary to
facilitate public safety as determined by the qrowth management director.
Casual seating without service- A criteria based on percentage for smaller places that want to
add a few tables for outside seating without service should not require a permit, as long as the
seating meets accessibility regulations.
Hours of operation - business community would like it changed on Sunday- Thursday from
10:30 p.m. to midnight and on Friday-Saturdayfrom 11:OO p.m. to 1:00 a.m.
Meeting Date: April 15, 2010
Page 9 of 9
Input from Residents
During the public workshop on November 19, 2009 and December 3, 2010, a total of nine (9)
residents attended to discuss the various code changes proposed by the business community. Out
of the nine (9) residents that attended, three (3) residents provided input on the proposed code
amendments for outdoor seating.
Generally, the comments included:
0 Hours of operation should be limited to 1O:OO p.m. all day of the week and on weekends.
Outdoor seating is acceptable, but should be regulated to include more safety precautions, such
as bollards adjacent to roadways or access ways and minimum distances from drive aisles.
Tiered approvals are acceptable for non-service seating for such uses as ice cream stores.
Handicap parking should not be blocked by outdoor seating.
No animals should be permitted in outdoor seating areas.
Do not approve of the outdoor bar areas.
Single-family communities should not be affected by the noise.
Do not want to see outdoor seating on PGA Boulevard.
Staff Recommendation - Outdoor Seating
The “performance code” was spoken of by the business community as a way to regulate some of
the issues associated with outdoor seating, as well as special events. While that is the way many
municipalities regulate impacts on residential communities, staff recommends updating the
performance codes to include regulations that are more easily enforced.
Screening - staff recommends making amendments to the code to account for the different
areas that provide outdoor seating. Due to the diversity of situations, there are changes that can
be made since in many cases the “one size fits all” regulations are problematic.
Casual seatina without service - staff recommends limiting casual seating to four tables
maximum.
Hours of operation - staff does not support removing the limitations on hours for outdoor
seating during the weekdays, but can support it during the weekends in conjunctions with
changes to update the “performance codes”.
CONCLUSION
Staff is requesting direction from City Council on whether or not to move forward with the requested
amendments to the City Codes.
Existing Code
Sections
e LAND DEVELOPMENT 78-187
industrial zoning districts or industrial portions of a PUD or PCD. The use of
barbed wire in areas zoned PDA is prohibited, unless permitted agricultural use
is made of a site or sites.
Fence height exemptions. Fences located within the city's athletic facilities are
exempt from the fence height limitations of this section.
g.
(9) Corner visibility. On a corner lot, fences, walls, hedges, structures, or plantings, or
other obstructions to vision shall not be placed between the heights of 2V2 feet and
eight feet above the crown of the road within the triangular area formed by the
intersecting street centerlines and a straight line joining the street lines at points
which are 25 feet distant from the point of the intersection.
(10) Buffer areas required where commercial or industrial use abuts residential use.
a. Required buffers. Whenever a commercial or industrial use abuts an existing or
future residential use, as shown in the comprehensive plan of the city, the buffers
described below shall be installed.
1. A landscaped buffer with a minimum width of 15 feet shall be provided on
the commercial or industrial use site adjacent to the abutting residential
property line. The buffer shall create a completely opaque visual barrier
which may consist of a fence or wall with a maximum height of eight feet,
constructed of solid, manmade materials and shall be located at a minimum
distance of five feet from the property line.
Alternatively, a berm with sufficient landscaping to create a minimum
combined height of eight feet adjacent to the abutting property line or at a
sufficient distance from the property line to allow maintenance of such
buffer.
2.
b. Approval. The use of either a fence, wall, or berm as a visual barrier shall be
approved by the growth management director.
Exceptions. If the commercial or industrial property line is a part of or abuts a
public access easement or road right-of-way, a ten-foot buffer shall be required.
An eight foot fence, wall, or berm with landscaping shall not be required unless
the city council determines that such a fence or berm is necessary as a visual
barrier for the protection of the adjacent residential area.
Other limitations. Buffer areas required by this section shall be in addition to any
required building setback areas and shall not be used for parking or any other
vehicular use.
(Ord. No. 17-2000,O 99,7-20-00; Ord. No. 17-2004,s 5,6-3-04; Ord. No. 25-2004,s 2,8-19-04)
c.
d.
Sec. 78-187. Special events.
(a) Pennit required for special event. No person, fm, group, corporation or institution shall
participate in, advertise for or in any way promote, organize, control, manage, solicit, or
induce, participation in a special event, as defined in section 78-751, unless a special event frl\
i. J
Supp. No. 16 CD78:179
Q 78-187 PALM BEACH GARDENS CODE u
permit has first been obtained from the city as provided herein. No person, firm, group, or
corporation shall violate any terms of a special event permit issued under this article, nor in
any manner interfere with the progress or orderly conduct of a special event.
Any person, firm, group, corporation or institution seeking to conduct a special event in the
city shall file a complete application for a special event permit with the special events planner
as designated by the growth management director on forms provided by the city. Unless
waived by the growth management director for good cause and for the public interest of the
city, a complete application for a special event permit shall be filed on or before the following
deadlines prior to the event to allow sufficient time for the review process:
Expected attendance Minimum advance time required to file
Less than, or equal to, 1,000 persons
1,001 to 5,000 persons
5,001 to 50,000 persons
More than 50,000 persons
one month
two months
four months
six months
The applicant shall provide all information solicited on the special event permit application
form, unless waived by the special events planner, upon finding that such information is not
necessary.
(b) Permit requirements
(3)
(4)
Authority. Notarized evidence the property owner/managing agent authorizes the use
o the site for the special event reflected on the special event permit application.
Site plan. A detailed site plan for the event, including but not limited to, property
boundaries; road access; location of trash receptacles, sanitary facilities, tents or other
structures; location of rides if applicable; location of parking, location of temporary
dwellings, offices, and equipment; and proposed setbacks of activities, fences, tents,
booths, etc. from adjacent properties.
Statement of use. A detailed statement of use, including but not limited to sponsor(s),
vendords), band(s) and/or other musical operations, planned activities, duration of
event, hours of operation, anticipated attendance, temporary lighting to be provided
on-site, security, utilities, and use of generators.
Signage. Signs are permitted only if related to a special event.
a. On-site signa:
1. Only one on-site sign per special event is permitted unless waived by the
growth management director for good cause and the public interest of the
city.
Any on-site sign related to a special event shall be illustrated in a detailed
on-site sign plan, including, but not limited to the proposed location, size,
2.
!t. w
Supp. No. 16 CD78:180
LAND DEVELOPMENT 5 78-187
type, copy area, graphics, and color, including the dates of installation and
removal of the sign for with the event in accordance with section 78-290:
Temporary signs.
Banner signs and flags proposed within the signage plan may be approved
per the discretion of the special events planner. No signs shall be permitted
in the safe site visibility triangles as described in section 78-315(i): Visibility
triangles.
3.
b. Off-site signs:
1. Any off-site sign(s) including street banners, pole banners, flags, directional
signs related to a special event shall be illustrated in a detailed off-site sign
plan that shall indicate on a site plan the location, copy area, graphics, size,
Supp. No. 16 CD78:lSO.l
0
LAND DEVELOPMENT p 78-187
type, and colors of the sign(s) for the event. Such plan shall be submitted
with the special event permit, and approved by the growth management
director.
Off-site signs shall not be permitted on private property. Off-site signs
located on public property or right-of-way other than city property shall be
submitted with the authorization of the applicable agency,
Off-site signs may be displayed no more than 14 calendar days before the
scheduled event and must be removed within two calendar days after the
conclusion of the event. The growth management director may waive such
time limitation to allow the applicant to erect off-site signs prior to 14
calendar days to the scheduled event for good cause and the public interest
of the city,
No off-site signs shall be permitted in the safe site visibility triangles as
described in section 78-315Cj); Visibility triangles.
Off-site signs related to a regional event outside the municipal boundaries
of the city shall be permitted at the discretion of the growth management
director subject to the review and approval of an off-site sign plan illustrat-
ing the number, copy area, location, and graphics of all signs proposed. All
signs located on public property or right-of-way other than city property
shall be submitted with the authorization of the applicable agency,
2.
3.
4.
5.
(6) Food service. If food service will be available at the event, the applicant shall provide
a complete list of food service vendors, their respective Palm Beach County mobile
occupational license permit if applicable, Florida State health certificates, and a list of
the type of food service proposed.
(6) Alcohol. Applicants may provide alcoholic beverages in accordance with chapter 6 of
the city code: Alcoholic beverages, provided that a copy of the permit issued from the
Florida Department of Beverages and Tobacco is attached to the special event permit
application.
(7) Insurance. The operator of an event shall provide evidence of insurance acceptable to
the city in an amount of at least $1,000,000.00, and shall provide the city with a
certificate of insurance showing the city as additional insured. Events with an
expected attendance over 10,000 people shall submit a certificate of insurance
evidencing coverage of at least $2,000,000.00, with the city named as an additional
insured. Proof of additional insurance may be required by the city. Insurance shall not
be cancelled or re-issued without a 20-day written notice to the city.
Bond. A refundable security bond, or similar financial pledge acceptable to the city, will
be required, at the discretion of the special events planner, to ensure that any damage
is repaired and the premises returned to its previous condition prior to the event,
including the renioval of my signs or banners within two calendar days of the event.
(8)
Stipp, No. 14 CD78:lSl
0 78-187 PALM BEACH GARDENS CODE
(9) Indemnification. The applicant shall submit an indemnification agreement, as ap-
proved by the risk manager and the city attorney, including any and all such claims,
suits, actions, damages, or causes of action arising as a result of the special event, or
of the condition of the premises on which the special event is held including any
personal injury or loss of life, or damage to or loss of property, and from and against
any order, judgments, or decrees which may be entered, and from and against any
costs, attorneys' fees, expenses and liabilities incurred in and about the defense or
settlement of any claims, and the investigation thereof.
(10) Other materials. Other materials and documentation as may be required by the growth
management director.
(c) Review:
At the discretion of the special events planner, special events permits may be reviewed
by the Development Review Committee (DRC) in accordance with section 78-46(dl):
Application procedures.
All city-sponsored events shall be reviewed by the community services administrator,
except for those events that are two (2) consecutive days in length, and/or have an
expected attendance of 500 people or more, in which case, shall be subject to a special
event permit review.
General standards:
Location. Special events may occur only on properties possessing the following
non-residential zoning district designations: CN, CG-1, CG-2, CR, PA, M-1, M-lA, M-2,
PCD, PDA, PO, and MXD. In residential zoning districts, or residential portions of
PUDs, PCDs, or MXDs, special events may occur on public or private schools, churches
and houses of worship, public parks, and public or private property.
Duration. A special event shall not exceed seven consecutive days. The growth
management director may authorize one administrative time extension of up to three
days for good cause and for the public interest of the city. Any event more than ten days
in length must be submitted to the city council for approval. Pumpkin sales and
Christmas tree sales shall not exceed 30 days,
Number per year.
a.
b.
C.
No more than three special events every calendar year shall be held by any
applicant at one location, unless otherwise approved by the city council following
a recommendation by the growth management director.
No events shall occur consecutively, except for those with city council approval,
and if approved shall require a separate permit and fee for each event.
Tenants located in commercialloffice plazas, are permitted three special events
per tenant each calendar year; however, this number of permitted special events
shall exclusively apply to each tenant, and cannot be transferred to another
tenant or party.
511iqi. No. 14 CD78:182
e; LAND DEVELOPMENT 8 78-187
0
d. Sub-tenants within commercidoffice plazas are not permitted any special
events.
e. CommerciaVoffice plazas with ten tenants or less shall be limited to a maximum
of five events per calendar year. Commercidoffice plazas with 11 tenants or more
are permitted ten special events per calendar year.
Anchor tenants are each permitted three events per calendar year exclusive of
the limitation in subsection e. above.
f.
g. No more than two special events at any given time may occur simultaneously at
any commercialloffice plaza. Special event applications will be reviewed and
approved by the city on a first-come, first-serve basis.
City-sponsored and city co-sponsored event8 are hereby exempt from the limita-
tion on the number of events per year.
h.
Access. With the exception of block parties, all efforts shall be made to provide
vehicular access from a collector or arterial roadway.
Tkafic control. Use of city police or acceptable alternative to direct and control traffic
may be required.
Sanitation. Plans for sanitation including temporary bathroom facilities, inspection of
food facilities, drainage, garbage and litter control, and recycling shall be approved by
the growth management director.
Compliance. If a violation occurs at an event permitted by the city, the growth
management director may deny permits to the operator for future temporary events
for a period of no more than 18 months.
(e) Denial of special event permit. A special event permit shall be denied under the following
conditions:
(1) The application is not complete in all material respects accurate within the knowledge
of the special events planner. The special events planner may allow for any additional
materials to be submitted within seven days of notification by the special events
planner.
All of the conditions set forth in section 78-187 and all contractual requirements
imposed by the city, if any, have not been met.
(2)
(3) The special event will interfere with or unduly burden municipal services including
but not limited to police, fire, and emergency medical protection, water and sanitary
sewer service and solid waste removal.
(4)
(5)
The public benefit has not been demonstrated.
The permit fee has not been paid.
L..
Supp. No. 14 CD78:182.1
9 78-187 PALM BEACH GARDENS CODE
(f) Coditions for granting a special event permit. All special event permit applications
approved pursuant to this article shall be subject to the following conditions:
(1) The public areas utilized shall be cleaned within two calendar days up following any
special event, and in all respects restored to its former condition.
(2) All city ordinances, rules or regulations applicable to the special event shall be
observed unless indicated in such section or waived by the growth management
director for good cause and the public interest of the city.
(3) The special event permit may be revoked by the city if any conditions listed in (f) arise
anytime after the issuance of the permit and prior to or during the special event.
(g) Exemption of public right-of-way closures. Any special event or block party that is
temporarily blocking off, fencing, or in any way appropriating any publicly dedicated street,
sidewalk, or alley within the city for a special event or block party is hereby exempt from
section 62-2 of the city code of ordinances; however, such permit application shall be subject to
review in accordance with section 78-187(d). Closure of any public right-of-way not within the
city's jurisdiction shall require approval from the appropriate authority. A "block party" is
defined in section 78-761; a majority of residents must consent to closure, and the event must
be sponsored solely by such residents and not be for any commercial or for-profit purpose.
(h) Special event contract and city service fees. The city may require, as a condition of a
special event permit, that the applicant enter into a contract with the city relative to the duties
and responsibilities of the permit holder as a condition of the special event. By such contract,
the city shall require that the applicant pay to the city the municipal costa in providing
services in support of the special event. The city may require that the applicant pay to the city
a user fee for the use of public property,
(i) Police services. The police department shall review the permit application and assess the
need for police services. If police services are required, the applicant will be informed of such
and will take the responsibility for contacting the police department directly. The applicant is
responsible for the cost of these services. The police chief or hisher designee is the final
authority on the need for police service, including the number of officers required and the
hours assigned.
(i) Fire rescue services /emergency medical services. The fire rescue department shall review
the permit application and assess the need for fire rescue services and/or emergency medical
services. If such services are required, the applicant will be informed of such and will take
responsibility for contacting the fire rescue department directly. The applicant is responsible
for the cost of such services. The fire chief or hisiher designee is the final authority on the need
for fire rescue and/or emergency medical services.
(k) Cornrnuriity services. The community services department shall review the permit and
assess the need for community services. If services of the department are required, the
npplicant will be informed of such, and will take the responsibility for contacting the
SIIIIII. No. 14 CD78:182.2
LAND DEVELOPMENT Q 78-188
community services department directly. The applicant is responsible for the cost of such
services. The public works manager or hidher designee is the final authority on the need for
public works services.
(1) Appeal of permit application. The applicant may appeal, by written request, the denial
of a special event permit to the city manager's office or designee within ten days of the growth
management director's decision. The written request shall specifically state what portion of
the denial is being appealed. The city manager's ofice shall have 30 days to make a decision
and to notify the applicant. The city shall reserve the right to charge a non-refundable filing
fee to offset all, or a portion of, the costs involved in handling the appeal,
(m) Enforcement. Any violations of any provision of this article shall be enforced by the code
enforcement special master consistent with section 78-74Ub) of the Municipal Code.
(Ord. No. 17-2000, 0 100, 7-20-00; Ord. No. 49-2002, P 2, 1-16-03)
Sec. 78-188. Garage, yard, and rummage sales.
(a) Purpose. Garage, yard, and rummage sales are intended, as provided herein, to be
infrequent events that do not detract from the residential character or other predominate
characteristics of the area in which the events are held. The purpose of such events is to allow
for the sale of used goods by families and organizations which normally do not sell such goods
on a regular basis or as a business.
(b) Permitted locations. Garage, yard, or rummage sales may be located within any of the
following locations: any residential zoning district, any residential development, any public or
private school, or any place of worship.
(c) Approval and fees.
(1) Special event approval. An owner, tenant, operator, or authorized agent of a residential
dwelling, school, or place of worship must obtain special event approval from the
growth management department prior to conducting a garage, yard, or rummage sale.
If a permit for such event is not obtained, the city may require the event to be closed
or may institute code enforcement action pursuant to article VII.
(2) Fees. The city shall not charge a special event fee for a garage, yard, or rummage sale.
(d) Limitations.
(1) Consecutive days. A garage, yard, or rummage sale shall not be permitted for more
than three consecutive calendar days.
Number. A garage, yard, or rummage sale shall not be conducted more than three
times during any calendar year at the same address or general location. At least 120
calendar days must elapse between each garage, yard, or rummage sale conducted at
the same location.
(2)
x.
Siipp. No. I4 CD78:182.3
(I 78-188 PALM BEACH GARDENS CODE
(e) Signs. Signs for an event of this nature shall be limited as provided below.
(1) Location. One sign may be located along the street frontage of the address or location
where the event ia held. One sign may be located at the intersection closest to the
location of the event.
(2) Size. Signs shall not exceed four square feet in size.
(3) Installation. Signs may be installed one day prior to the event. All signs must be
removed on the last day of the event.
(f) Parking and vehicular circulation. Tables and display areas for garage, yard, or
rummage sales shall not block access to parking spaces or vehicle circulation aisles for any
multifamily residential development, school, or place of worship. This requirement may be
waived by the growth management department.
(Ord. No. 17-2000, 5 101, 7-20-00)
Sec. 78-189. Fill material.
Fill material utilized on a building site, lot, or parcel shall be clean material, approved by
the city engineer. Use of construction debris as fill material is prohibited.
(Ord. No. 17-2000, 5 102, 7-20-00)
Sec. 78-190. Brick pavere.
approval by the city engineer.
(Ord. No. 17-2000, 5 103, 7-20-00)
Sec. 78-191. Outdoor seating.
(a) Applicability. Outdoor seating shall be permitted as an accessory u~e to a restaurant,
business, or institution serving food or beverages in an enclosed area, subject to the standards
listed below.
(1) Access. The outdoor seating area is adjacent to, and has direct access through, a
doorway to that portion of the business or institution which is enclosed.
Brick pavers may be use for sidewalks, open spaces, and vehicle use areas, subject to
CD78:182.4
LANDDEVELOPMENT 9 78-191
Location. The outdoor seating is located directly adjacent to the restaurant or food
senrice establishment and is owned or leased for this purpose.
General circulation. The outdoor seating can be accommodated without impeding the
access of the general public to one or more of the following:
a.
b.
c.
the enclosed portion of the restaurant or food service establishment;
any other use located within the same building or structure; or
any common elements shared by the restaurant or food senrice establishment and
any other users of the same building or structure.
Safety. Outdoor seating shall comply with all building, fire, and safety code require-
ments.
Parking. Parking for areas utilized for outdoor seating shall be calculated and provided
as required in division 8 of article V. Outdoor seating shall not be established if
required parking cannot be provided onsite or if a nonconformity is created.
Benches. Businesses, institutions, or uses that do not serve food or beverages,
excluding vending machines, may be approved for outdoor bench seating.
(b) Review. Outdoor seating may be included as an element of an overall application for
development order approval, or as an amendment to an existing development order. In
addition to any other requirements contained herein, each application for approval of outdoor
seating shall include the information listed below.
Afiected properties. A list of the names and addresses of all occupants of the building
for which the outdoor seating is proposed, and a list of each tenant and property owner
within 500 feet of the property for which the seating is proposed.
Notice. An affidavit which certifies a notice was mailed to each affected property, as
defined in this section, which states an application for outdoor seating has been made
to the city. The affidavit shall be provided in a form acceptable to the city attorney.
Site plan. A site plan, at a scale acceptable to the city, which indicates the following:
a.
b.
c.
The building for which the outdoor seating is proposed,
The location of the restaurant or food service establishment;
The proposed location of the outdoor seating, including any fencing, screening or
materials to separate the seating area; and
The location of any sidewalks or other pedestrian walkways or passageways
adjacent to or affected by the proposed outdoor seating; and the location of all
existing or additional parking to be provided for the seating.
d.
Consent. A copy of the written consent of the individual, corporation, or other entity
that owns the property upon which the outdoor seating will be located.
Supp. No. 10 CD78:183
Q 78-191 PALM BEACH GARDENS CODE
I
(5) Indemnification. The applicant shall provide, in a form acceptable to the city attorney,
indemnification of the city for any liability for personal injury and property damage
due to the approval or existence of the outdoor seating.
(6) Renderings. Photographs, renderings, elevations, samples, and other materials as may
be required by the city which illustrate the following: the style and color or all
furnishings and menu boards, and the color, style, and materials fencing, screening, or
otherwise separating the outdoor seating.
I
(c) Minimum stundurds. Outdoor seating shall, at a minimum, comply with the standard
listed below.
Walkways. Outdoor seating shall be arranged, when in use, in a manner that provides
a pedestrian walkway of not less than six feet in width adjacent to each table.
Multiple tenants. Outdoor seating located on a pedestrian walkway which provides
access to more than one occupant of a building shall provide an unobstructed
passageway of at least six feet in width. The unobstructed passageway shall be located
adjacent to, but not through, the outdoor seating area.
Location. Outdoor seating shall be located only along the frontage of the affected
restaurant or food service establishment, and shall not be located in front of or
adjacent to any other user or tenant.
Prohibited location. Outdoor seating shall not be located within any area designated
for parking.
Fencing or screening. Unless located within an inner court, outdoor seating shall
provide fencing or screening as a means to physically and visually separate such use
from any adjacent public passageway or walkway. Fencing and screening shall be at
least three feet in height, and may include planter boxes or other dividers. Fencing and
screening shall not be provided through the use of tables, chairs, or other seating.
Compatibility. Outdoor seating, including fencing and screening materials, shall be
compatible in color and style with the exterior of the building. Signs, lettering, or
advertising, excluding permitted menu board, shall not be attached to outdoor seating.
Small labels may be permanently attached to the furnishing to identify ownership for
security purposes.
Storage. Outdoor seating and furnishings shall be stored in a secure manner when not
in use.
Hours of operation. Excluding outdoor seating located in inner courtyards, outdoor
seating service shall comply with the hours of operation noted below.
a. Sunday through Thursday. All sales and service of food and beverages are
prohibited between the hours of 10:30 p.m. and 7:OO a.m.
Friday through Saturday. All sales and service of food and beverages are
prohibited between the hours of 11:OO p.m. and 7:OO a.m.
b.
(Ord. No. 17-2000, § 104, 7-20-00)
Supp. No. 10 CD78:184
LAND DEVELOPMENT Q 78-290
Sec. 78288. Sign program.
The growth management department may require any development order application for a
PUD, PCD, MXD, or conditional use to submit an overall sign program. The sign program shall
indicate location, size, type, landscaping, and illumination of proposed signs.
(Ord. No. 17-2000, 9 139, 7-20-00)
Sec. 78-289. Exempt signs.
The signs listed below are permitted signs, and are exempt from the requirements of this
division.
(1) Mailboxes. Roadside mailboxes.
(2) Residential identification signs. Residential building identification, displaying the
name or property occupant or street address, provided such sign is less than four
square feet.
(3) "NO soliciting" signs. Signs prohibiting peddlers or solicitors, indicating security such
as burglar alarms, or "beware of bad animal" signs. Signs of this nature shall be
located at the entrance of the building or residence, or adjacent to fenced areas.
(4) Traffic control. Traffic control, directional, and information signs placed in public
rights-of-way by federal, state, county, city, and other public agencies.
(5) Interior signs. Signs located within a building, and not visible from a public right-of-
way.
(6) Courtyard signs. Signs located on the exterior elevation of an interior courtyard,
provided such signs are not visible from a public right-of-way, parking lot, or abutting
residential zoning district.
(7) Vehicle advertising. Motor vehicles with business names, business addresses, tele-
phone numbers, contractor certification numbers, logos, and similar information
painted or embossed on vehicle surfaces, when otherwise permitted or required by law.
Parking of such vehicles shall be limited as provided below.
a. Motor vehicles including but not limited to trucks, vans, and automobiles with
business signage shall not be parked in off-street parking areas for the purpose
of advertising a business or service.
b. Such vehicles shall be parked in off-street parking areas in the rear or side yards
so as not to be directly visible from any public street right-of-way.
(Ord. No. 17-2000, Q 140, 7-20-00)
Sec. 78-290. Temporary signs allowed.
(a) Permitted temporary signs. Temporary signs allowed within the city are listed in Table
25.
Supp. No. 10 CD78:237
Q 78-290 PALM BEACH GARDENS CODE
(b) Approval. Temporary signs shall be approved by the building division. Signs not
approved by the building division are subject to immediate removal by the city, at the expense
of the owner. Temporary signs shall comply with the standards listed below.
(1)
(2)
Illumination. Temporary signs shall not be illuminated.
Setbacks. Temporary signs shall be setback at least 15 feet from the greater of
following:
a. The nearest property line;
b. The edge of pavement; or
c. The edge of sidewalk or other walkway.
Maximum height. A temporary sign shall not be higher than five feet above the crown
of the road adjacent to the sign.
Permitted sign types. Only pole or sandwich-board-type signage shall be used for
temporary signs.
Prohibited sign types. Balloons, bunting, banners, streamers, portable signs, flags,
billboards, and similar signs are not permitted. A business activity may install not
more than two "grand opening" or special event banners in lieu of other types of
permitted temporary signs.
(3)
(4)
(5)
Political
Free Speech Si5
*Residential -
6 square feet
*Nonresidential -
32 square feet
*Residential -
6 square feet
*Nonresidential -
as permitted by
sign regulations
Table 25: Temporary Signs
Residential -
1 sign per candidate or issue per
residential dwelling
1 si5 per nonresidential parcel or I...
one %gm may not be placed on public Nonresidential - none
0 days before *Nonresidential - :F&*iay not be in public
rimary, general, 5 days after
r runoff election election
r referendum.
rights-of-way.
*Signs may not obstruct vision at
corners. intersections. etc.
*Applicable to federal, state, county, I and local elections.
*1 si5 per residential dwelling or
lot
1 sign per nonresidential parcel or
lot
*Sign may be installed in lieu of
any permitted nonresidential sigh
*Signs may not be placed on public
property.
*Signs may not be placed in public
rightaof-way.
.signs may not obstruct vision at
corners, intersections, etc.
lone None
Supp. No. 10 CD78:238
c LANDDEVELOPMENT 5 78-290
Notes Maximum Earlieat Fino1
S&t Itwtalhtioh Removul
Sale of Land,
Building, or Por- r t,ion of Buildine.
When property 5 days after
offered for sale closing 16
closes
offered for sale or
development or-
lder - lcloses days after sale Sale: Portion of
Building 16
I I I issued 1 I When building
offered or devel-
opment order rented or leased
issued
6 days after 16 Rent or Lease:
Building
When 6 days after 100 offered or devel-
Opment Order rented or leased issued
percent (100%)
Rent or Lease:
Portion of Build- 16
ing
,Rooming house signs excluded.
men development or-
der application
filed with citv
On receipt of first
certificate of
OCCUPmCY
Development Sign 32
On receipt of final
wcuDnncv
Project Supplied 32 certificate of trade8
Issuance of build-
ing permit
Grand Opening
Project Opening/
New Businesses
7 days before
event opening or event
10 days after 32
I I
7 days before
event owning
10 days after 32 OutpnrceY Phase
Sale Not for
Special Event/
sale for Profit
'Not for profiffnonprofit organiza-
tion only
7 days before
saldevent event
1 day after de./ 16
7 days before
event event
30 days before
registration registration
1 day after sale/
30 days after
16
32
*Must comply with council-ap
proved administrative policy.
I SchooliDay Card Nursery
Gnrnge Snle
Outside Sales/
Sites Without
I311ildings
Snecial Event Di-
~~
12 1 Day before sale Day of sale
16 Day before sale 1 day after sale
1 sign for the sale
Must comply with council-approved
iidniinistrative policy.
~ ~~~
4 Day before event 1 dny nRer event Must comply with council-approved
iidniinistrative policy. (rection Signage
On receipt. of fiiin
certific:itc of
OCCll p:i ncy
Issumce of land
clearing, land al-
illy permit
16 terntion, or build-
Coristruction
Eritrance
(6) Maximum sign faces. A maximum of two faces will be allowed for each temporary sign.
Si1pp. No. 14 CD78:239
3
5 78-290 PALM BEACH GARDENS CODE
(c) Removal.
(1) Hurricane watch. Any temporary sign installed within the city shall be removed by the
owner or city if a hurricane watch is posted. The city shall not be responsible for the
replacement of such signage after a hurricane watch is discontinued.
(2) Violations. The city shall have the right to remove any temporary signage in violation
of this section.
(d) Number. Each side of a property facing a public right-of way is allowed one temporary
signs as permitted in Table 25.
(e) Prohibited materials. Paper, cardboard, or other such material subject to rapid deteri-
oration shall not be used for any sign that is to be displayed for more than 30 consecutive days.
(Ord. No. 17-2000, fi 141, 7-20-00)
Sec, 78-291. Nomcommercia1 messages.
Notwithstanding anything in this article to the contrary, any sign erected pursuant t the
provisions of this article may, at the option of the applicant, contain either a non-commercial
message unrelated to the business located on the premises where the sign is erected or a
commercial message related to the business and located on the business premises pursuant to
the following regulations:
(1) The non-commercial message may occupy the entire sign face or portion thereof.
(2) The sign face may be changed from commercial to non-commercial messages as
frequently as desired by the owner of the sign, provided that the following is true:
a. The size and design criteria conform to the applicable portions of this article;
b. The sign is allowed by this article;
c. The sign conforms to the requirements of the applicable zoning designation; and
d. The appropriate permits are obtained.
(3) For the purpose of this sign code, non-commercial messages shall never be deemed
off-premises signs.
(Ord. No. 52-2002, 5 2, 1-16-03)
Secs. 78-292-78-300. Reserved.
SIIIJ~. No. 14 CD78:240
Business Community
Proposed Code
Amendments
as of 5120109
Special event means a temporary meeting, activity, gathering, or group of persons,
animals, or vehicles, or a combination thereof, having a common purpose, design or
goal upon any public or private facility, street, sidewalk, alley, park, public or private I area or building where the special event substantially or materially inhibits the usual
flow of pedestrian or vehicular traffic, and is not the type approved for, or customarily
associated with, the site upon which the event is located, and is not a normal business
sale event or similar activity for commercial and/or office establishments. A special
event shall include, but not be limited to, city sponsored and co-sponsored events,
festivals, carnivals, concerts, parades, walks, races, fl
{and similar gatherings, and block partiesl-ga&
management shall not be considered a special event. The following shall not be
considered a special event: indoor activity within an enclosed mall or office buildinq.
Routine Commercial Event means an ordinary and customary event that occurs
periodically through out the year in the normal course of business. A routine
commercial event shall include, but not be limited to, special sales and promotion
events, grand opening events, and going-out-of-business events. These events shall
not require offsite parking or special traffic management. Any temporary banner or
sign related to a routine commercial event shall require a temporary sign permit.
..
..
n nr einehns. Events not requiring offsite parking or special traffic
Sec. 78-1 87. Special events.
(a) Permit required for special event. No person, firm, group, corporation or institution shall
participate in, advertise for or in any way promote, organize, control, manage, solicit, or induce,
participation in a special event, as defined in section 78-751, unless a special event permit has
first been obtained from the city as provided herein. No person, firm, group, or corporation shall
violate any terms of a special event permit issued under this article, nor in any manner interfere
with the progress or orderly conduct of a special event.
Any person, firm, group, corporation or institution seeking to conduct a special event in
the city shall file a complete application for a special event permit with the special events
planner as designated by the growth management director on forms provided by the city. Unless
waived by the growth management director for good cause and for the public interest of the city,
a complete application for a special event permit shall be filed on or before the following
deadlines prior to the event to allow sufficient time for the review process:
TABLE INSET:
I Expected attendance I Minimum advance time required to file I I Less than, or equal to, 1,000 persons I onemonth I I 1,001 to 5,000 persons 1 two months I
I 5,001 to 50,000 persons I four months I I More than 50,000 persons I sixmonths I
The applicant shall provide all information solicited on the special event permit application form,
unless waived by the special events planner, upon finding that such information is not
necessary.
(b) Permit requirements
(1) Aufhorify. Notarized evidence the property ownedmanaging agent authorizes the use o the
site for the special event reflected on the special event permit application.
(2) Site plan. A detailed site plan for the event, including but not limited to, property
boundaries; road access; location of trash receptacles, sanitary facilities, tents or other
structures; location of rides if applicable; location of parking; location of temporary dwellings,
offices, and equipment; and proposed setbacks of activities, fences, tents, booths, etc. from
adjacent properties.
(3) Statement of use. A detailed statement of use, including but not limited to sponsor(s),
vendors(s), band(s) and/or other musical operations, planned activities, duration of event, hours
of operation, anticipated attendance, temporary lighting to be provided on-site, security, utilities,
and use of generators.
(4) Signage. Signs are permitted only if related to a special event.
a. On-site signs:
1. Only one on-site sign per special event is permitted visible from a public right-of-wav or
abutting a residential zoning district unless waived by the growth management director for good
cause and the public interest of the city.
a. Additional on-site signs. not visible from a public right-of-wav or abutting a residential
neiqhborhood zoning district. shall be permitted subiect to the approval by the growth
manaqement director.
2. Any on-site sign related to a special event shall be illustrated in a detailed on-site sign plan,
including, but not limited to the proposed location, size, type, copy area, graphics, and color,
including the dates of installation and removal of the sign for with the event in accordance with
section 78-290: Temporary signs.
3. Banner signs and flags proposed within the signage plan may be approved per the
discretion of the special events planner. No signs shall be permitted in the safe site visibility
triangles as described in section 78-31 5(i): Visibility triangles.
b. Off-site signs:
1. Any off-site sign(s) including street banners, pole banners, flags, directional signs related to
a special event shall be illustrated in a detailed off-site sign plan that shall indicate on a site plan
the location, copy area, graphics, size, type, and colors of the sign(s) for the event. Such plan
shall be submitted with the special event permit, and approved by the growth management
director.
2. Off-site signs shall not be permitted on private property. Off-site signs located on public
property or right-of-way other than city property shall be submitted with the authorization of the
applicable agency.
3. Off-site signs may be displayed no more than 14 calendar days before the scheduled event
and must be removed within two calendar days after the conclusion of the event. The growth
management director may waive such time limitation to allow the applicant to erect off-site signs
prior to 14 calendar days to the scheduled event for good cause and the public interest of the
city.
4. No off-site signs shall be permitted in the safe site visibility triangles as described in section
78-31 5(j); Visibility triangles.
5. Off-site signs related to a regional event outside the municipal boundaries of the city shall be
permitted at the discretion of the growth management director subject to the review and
approval of an off-site sign plan illustrating the number, copy area, location, and graphics of all
signs proposed. All signs located on public property or right-of-way other than city property shall
be submitted with the authorization of the applicable agency.
(5) food service. If food service will be available at the event, the applicant shall provide a
complete list of food service vendors, their respective Palm Beach County mobile occupational
license permit if applicable, Florida State health certificates, and a list of the type of food service
proposed.
(6) Alcohol. Applicants may provide alcoholic beverages in accordance with chapter 6 of the
city code: Alcoholic beverages, provided that a copy of the permit issued from the Florida
Department of Beverages and Tobacco is attached to the special event permit application.
(7) Insurance. The operator of an event shall provide evidence of insurance acceptable to the
city in an amount of at least $1,000,000.00, and shall provide the city with a certificate of
insurance showing the city as additional insured. Events with an expected attendance over
10,000 people shall submit a certificate of insurance evidencing coverage of at least
$2,000,000.00, with the city named as an additional insured. Proof of additional insurance may
be required by the city. Insurance shall not be cancelled or re-issued without a 20-day written
notice to the city.
(8) Bond. A refundable security bond, or similar financial pledge acceptable to the city, will be
required, at the discretion of the special events planner, to ensure that any damage is repaired
and the premises returned to its previous condition prior to the event, including the removal of
any signs or banners within two calendar days of the event.
(9) Indemnification. The applicant shall submit an indemnification agreement, as approved by
the risk manager and the city attorney, including any and all such claims, suits, actions,
damages, or causes of action arising as a result of the special event, or of the condition of the
premises on which the special event is held including any personal injury or loss of life, or
damage to or loss of property, and from and against any order, judgments, or decrees which
may be entered, and from and against any costs, attorneys' fees, expenses and liabilities
incurred in and about the defense or settlement of any claims, and the investigation thereof.
(IO) Other materials. Other materials and documentation as may be required by the growth
management director.
(c) Review:
(1) At the discretion of the special events planner, special events permits may be reviewed by
the Development Review Committee (DRC) in accordance with section 78-46(dI): Application
procedures.
(2) All city-sponsored events shall be reviewed by the community services administrator,
except for those events that are two (2) consecutive days in length, andlor have an expected
attendance of 500 people or more, in which case, shall be subject to a special event permit
review.
(d) General standards:
(1) Location. Special events may occur only on properties possessing the following non-
residential zoning district designations: CN, CG-1, CG-2, CR, PA, M-I, M-IA, M-2, PCD, PDA,
PO, and MXD. In residential zoning districts, or residential portions of PUDs, PCDs, or MXDs,
special events may occur on public or private schools, churches and houses of worship, public
parks, and public or private property.
(2) Duration. A special event shall not exceed seven consecutive days. The growth
management director may authorize one administrative time extension of up to three days for
good cause and for the public interest of the city. Any event more than ten days in length must
be submitted to the city council for approval. Pumpkin sales and Christmas tree sales shall not
exceed 30 days.
(3) Number per year. I a. No more than tkFee-einht special events every calendar year shall be held by any applicant
at one location, unless otherwise approved by the city council following a recommendation by
the growth management director.
b. No events shall occur consecutively, except for those with city council approval, and if
approved shall require a separate permit and fee for each event. 1 c. Tenants located in commerciaVoffice plazas, are permitted tbee-sspecial events per
tenant each calendar year; however, this number of permitted special events shall exclusively
apply to each tenant, and cannot be transferred to another tenant or party.
d. Sub-tenants within commercial/office plazas are not permitted any special events.
e. Commercial/office plazas with ten tenants or less shall be limited to a maximum of iive-einht
events per calendar year. CommerciaVoffice plazas with 11 tenants or more are permitted fxs
twelve special events per calendar year.
f. Anchor tenants are each permitted #we-&events per calendar year exclusive of the
limitation in subsection e. above.
g. No more than two special events at any given time may occur simultaneously at any
commerciaVoffice plaza. Special event applications will be reviewed and approved by the city on
a first-come, first-serve basis.
h. City-sponsored and city co-sponsored events are hereby exempt from the limitation on the
number of events per year.
i. A special event manaqement plan may be Drovided bv an applicant for multiple events
within one calendar year but should not exceed the maximum number of events permitted in
subsections a, c. e, and f above. The plan will require City Council approval as a miscellaneous
petition application. The plan shall address all requirements and criteria of this section for each
individual event. All items listed under (b) Permit recruirements of this section shall be provided
for each individual event within the application for a special event management plan.
(4) Access. With the exception of block parties, all efforts shall be made to provide vehicular
access from a collector or arterial roadway.
(5) Traffic control. Use of city police or acceptable alternative to direct and control traffic may be required.
(6) Sanitation. Plans for sanitation including temporary bathroom facilities, inspection of food
facilities, drainage, garbage and litter control, and recycling shall be approved by the growth
management director.
(7) Compliance. If a violation occurs at an event permitted by the city, the growth management
director may deny permits to the operator for future temporary events for a period of no more
than 18 months.
(e) Denial of special event permit. A special event permit shall be denied under the following
conditions:
(1) The application is not complete in all material respects accurate within the knowledge of the
special events planner. The special events planner may allow for any additional materials to be
submitted within seven days of notification by the special events planner.
(2) All of the conditions set forth in section 78-187 and all contractual requirements imposed by
the city, if any, have not been met.
(3) The special event will interfere with or unduly burden municipal services including but not
limited to police, fire, and emergency medical protection, water and sanitary sewer service and
solid waste removal.
(4) The public benefit has not been demonstrated.
(5) The permit fee has not been paid.
(f) Conditions for granting a special event permit. All special event permit applications
approved pursuant to this article shall be subject to the following conditions:
(1) The public areas utilized shall be cleaned within two calendar days up following any special
event, and in all respects restored to its former condition.
(2) All city ordinances, rules or regulations applicable to the special event shall be observed
unless indicated in such section or waived by the growth management director for good cause
and the public interest of the city.
(3) The special event permit may be revoked by the city if any conditions listed in (9 arise
anytime after the issuance of the permit and prior to or during the special event.
(9) Exemption of public right-of-way closures. Any special event or block party that is
temporarily blocking off, fencing, or in any way appropriating any publicly dedicated street,
sidewalk, or alley within the city for a special event or block party is hereby exempt from section
62-2 of the city code of ordinances; however, such permit application shall be subject to review
in accordance with section 78-187(d). Closure of any public right-of-way not within the city's
jurisdiction shall require approval from the appropriate authority. A "block party" is defined in
section 78-751; a majority of residents must consent to closure, and the event must be
sponsored solely by such residents and not be for any commercial or for-profit purpose.
(h) Special event contract and city service fees. The city may require, as a condition of a
special event permit, that the applicant enter into a contract with the city relative to the duties
and responsibilities of the permit holder as a condition of the special event. By such contract,
the city shall require that the applicant pay to the city the municipal costs in providing services in
support of the special event. The city may require that the applicant pay to the city a user fee for
the use of public property.
(i) Police services. The police department shall review the permit application and assess the
need for police services. If police services are required, the applicant will be informed of such
and will take the responsibility for contacting the police department directly. The applicant is
responsible for the cost of these services. The police chief or hidher designee is the final
authority on the need for police service, including the number of officers required and the hours
assigned.
(j) Fire rescue servicedemergency medical services. The fire rescue department shall review
the permit application and assess the need for fire rescue services and/or emergency medical
services. If such services are required, the applicant will be informed of such and will take
responsibility for contacting the fire rescue department directly. The applicant is responsible for
the cost of such services. The fire chief or hidher designee is the final authority on the need for
fire rescue and/or emergency medical services.
(k) Community services. The community services department shall review the permit and
assess the need for community services. If services of the department are required, the
applicant will be informed of such, and will take the responsibility for contacting the community
services department directly. The applicant is responsible for the cost of such services. The
public works manager or hislher designee is the final authority on the need for public works
services.
(I) Appeal of permit application. The applicant may appeal, by written request, the denial of a
special event permit to the city manager's office or designee within ten days of the growth
management director's decision. The written request shall specifically state what portion of the
denial is being appealed. The city manager's office shall have 30 days to make a decision and
to notify the applicant. The city shall reserve the right to charge a non-refundable filing fee to
offset all, or a portion of, the costs involved in handling the appeal.
(m) Enforcement. Any violations of any provision of this article shall be enforced by the code
enforcement special master consistent with section 78-741 (b) of the Municipal Code.
(Ord. No. 17-2000, 5 100, 7-20-00; Ord. No. 49-2002, § 2, 1-1 6-03)
Sec. 78-191. Outdoor seating.
(a) App/icabi/ify. Outdoor seating shall be permitted as an accessory use to a restaurant,
business, or institution serving food or beverages in awewkeddelineated area, subject to the
standards listed below. Outdoor seating in excess of 10% of the gross floor area of the Drincipal
restaurant shall be subject to applicable traffic concurrency requirements.
(1) Access. The outdoor seating area is adjacent to, and has direct access through, a doorway
to that portion of the business or institution which is enclosed.
(2) Location. The outdoor seating is located directly adjacent to the restaurant or food service
(3) General circulation. The outdoor seating can be accommodated without impeding the
access of the general public to one or more of the following:
a. the enclosed portion of the restaurant or food service establishment;
b. any other use located within the same building or structure; or
c. any common elements shared by the restaurant or food service establishment and any other
users of the same building or structure.
(4) Safety. Outdoor seating shall comply with all building, fire, and safety code requirements.
(5) Parking. Parking for areas utilized for outdoor seating shall be calculated and provided as
required in division 8 of article V. Outdoor seating shall not be established if required parking
cannot be provided onsite or if a nonconformity is created.
(6) BwtdwsCasual Seating. Businesses, institutions, or uses that do not serve food or
beverages, excluding vending machines, may be approved for outdoor &wd+seating.
(b) Review. Outdoor seating may be included as an element of an overall application for
development order approval, or as an amendment to an existing development order. In addition
to any other requirements contained herein, each application for approval of outdoor seating
shall include the information listed below.
(1) Affected properties. A list of the names and addresses of all occupants of the building for
which the outdoor seating is proposed, and a list of each tenant and property owner within 500
feet of the property for which the seating is proposed.
(2) Notice. An affidavit which certifies a notice was mailed to each affected property, as defined
in this section, which states an application for outdoor seating has been made to the city. The
affidavit shall be provided in a form acceptable to the city attorney.
(3) Site plan. A site plan, at a scale acceptable to the city, which indicates the following:
a. The building for which the outdoor seating is proposed;
b. The location of the restaurant or food service establishment;
c. The proposed location of the outdoor seating, including any fencing, screening or materials
to separate the seating area; and
d. The location of any sidewalks or other pedestrian walkways or passageways adjacent to or
affected by the proposed outdoor seating; and the location of all existing or additional parking to
be provided for the seating.
(4) Consent. A copy of the written consent of the individual, corporation, or other entity that
owns the property upon which the outdoor seating will be located.
(5) Indemnification. The applicant shall provide, in a form acceptable to the city attorney,
indemnification of the city for any liability for personal injury and property damage due to the
approval or existence of the outdoor seating.
(6) Renderings. Photographs, renderings, elevations, samples, and other materials as may be
required by the city which illustrate the following: the style and color or all furnishings and menu
boards, and the color, style, and materials fencing, screening, or otherwise separating the
outdoor seating.
(c) Minimum standards. Outdoor seating shall, at a minimum, comply with the standard listed
below.
1 establishment and is owned or leased for this purpose, unless otherwise approved bv council.
(1) Walkways. Outdoor seating shall be arranged, when in use, in a manner consistent with the cc
(2) Multiple tenants. Outdoor seating located on a pedestrian walkway which provides access
to more than one occupant of a building shall provide an unobstructed passageway of at least
six feet in width. The unobstructed passageway sWLmav be located adjacent to,
tkretrgkor through, the outdoor seating area. Passagewavs through outdoor seatinq areas must
be clearing delineated with planters, pavement chanqes and or similar demarcations.
(3) Location. Outdoor seating shall be located only along the frontage of the affected
restaurant or food service establishment, and shall not be located in front of or adjacent to any
other user or tenant without the written authorization or as provided for by wav of the
establishments lease.,
(4) Prohibited location. Outdoor seating shall not be located within any area designated for
parking. .. (5) 4
nf t cp . . Delineation, fencing and or screening.
xa;eisTii bmscreened as a means to visually separate
such use from adiacent public passageway, sidewalk or street. The use of planter boxes,
fencing and or changes is pavement materials shall be encouraqed. Fencing and or continuous
planter boxes. not to exceed 34 feet, shall be utilized in high traffic areas , such as public
sidewalksand when necessary to facilitate Dublic safetv as determined bv the growth
mananement director.
(6) Compatibility. Outdoor seating, including fencing and screening materials, shall be
compatible in color and style with the exterior of the building. Signs, lettering, or advertising,
excluding permitted menu board, shall not be attached to outdoor seating. Small labels may be
permanently attached to the furnishing to identify ownership for security purposes.
(7) Storage. Outdoor seating and furnishings shall be stored in a secure manner when not in
use. Heaters and other seasonal equipment shall not be stored outdoors when not in regular
(8) Hours of operation. Excluding outdoor seating located in inner courtyards, outdoor seating
service shall comply with the hours of operation noted below.
a. Sunday through Thursday. All sales and service of food and beverages are prohibited
b. Friday through Saturday. All sales and service of food and beverages are prohibited
(Ord. No. 17-2000, § 104, 7-20-00)
/use
I between the hours of .. . . Midnight and 6:OO a.m.
I between the hours of .. . . 1 :00 a.m. and 6:OO a.m.
Sec. 78-290. Temporary signs allowed.
(a) Permitted temporary signs. Temporary signs allowed within the city are listed in Table 25.
(b) Approval. Temporary signs shall be approved by the building division. Signs not approved
by the building division are subject to immediate removal by the city, at the expense of the
okner. Tempoiary signs shall comply with the standards listed below.
(1) Illumination. Temporary signs shall not be illuminated.
following:
a. The nearest property line;
b. The edge of pavement; or
c. The edge of sidewalk or other walkway.
(3) Maximum height. A temporary sign shall not be higher than five feet above the cro'
road adjacent to the sign.
I (2) Setbacks. Temporary signs shall be setback at least M- 10 feet from the greater of
n of th
(4) Permitted sign types. Only pole or sandwich-board-type signage shall be used for temporary
signs.
(5) Prohibited sign types. Balloons, bunting, banners, streamers, portable signs, flags,
billboards, and similar signs are not permitted. A business activity may install not more than two
"grand opening'' or special event banners in lieu of other types of permitted temporary signs.
Table 25: Temporary Signs
TABLE INSET:
Type of
Sign
Political
Maximum
Size
[Sq. Feet)
*Residential -
6 square feet
*Nonresidential -
32 square feet
Earliest
Installation
Date
*Residential - none
*Nonresidential - 30
days before primary,
general, or runoff
election or
referendum.
Final
Removal
Date
*Residential -
none
*Nonresidential - 5 days after
election
~~
Notes and
Remarks
01 sign per
candidate or issue
per residential
dwelling
*1 sign per
nonresidential
parcel or lot
*Signs may not be
placed on public
property.
*Signs may not be
placed in public
rights-of-way.
*Signs may not
obstruct vision at
corners,
intersections, etc.
*Applicable to
federal, state,
county, and local
elections.
Free
Speech
Sign
TABLE 0
*Residential -
6 square feet
*Nonresidential -
as permitted by
sign regulations
SET:
Type of Sign
Sale of Land,
Building, or
Portion of
Building.
Sale: Residential
Maximum
Size
(Sq. Feet)
16
6
None
Earliest
Installation
Date
When property
offered for
sale
Day open
None
Final
Removal
Date
5 days after
closing
Day open
*1 sign per
residential
dwelling or lot
*1 sign per
nonresidential
parcel or lot
*Sign may be
installed in lieu of
any permitted
nonresidential
sign
*Signs may not be
placed on public
property.
*Signs may not be
placed in public
rights-of-way.
*Signs may not
obstruct vision at
corners,
intersections, etc.
Notes and Remarks
* 1-must conform
to adopted city
design standard.
"2 Must be
maintained in good
condition & pennit
renewed annually.
"3 additional signs
not visible from a
public street or
adjacent residential
area niav be
allowed subiect to
city defined
criteria.
-
>pen House
;ale:
donresidential
)pen House
sale: Portion of
3uilding
Rent or Lease:
Building
Rent or Lease:
Portion of
Building
Development
Sign
Project
Suppliers/trades
16
16
16
16
32
32
louse begins
lay open
louse begins
When building
iffered for sale
3r development
xder
issued
When building
offered or
development
order
issued
When building
offered or
development
order
issued
When complete
development
order
application
filed with city
Issuance of
building
louse closes
Day open
nouse closes
5 days after
sale closes
5 days after
rented or
leased
5 days after
100 percent
(1 00%)
rented or
leased
On receipt of
first
certificate of
occupancy
On receipt of
final
*1,*2 & *3
-*I, "2.3 &
*4 in lieu of a
Lemporary sign leasing
information not
Zxceeding 12 square feet
may bc incorporatcd
into the design of a
proiects monument or
directional signage.
.Rooming house signs
excluded. * 1 .*2,3 &
"4 in lieu of a
temporary sign leasing
information not
exceeding 12 squarc feet
mav be incorporated
into the design of a
projects monument or
directional signage.
certificate of I I occupancy
Grand Opening/
Project Opening/
New Businesses
32
10 days after
opening or
event
7 days before
event
OutparcelE'hase 7 days before 10 days after
Opening opening
Special
EventISale Not for
Profit
Special Eventhale
for Profit
16 7 days before 1 day after
sale/event sale/event
~ ~ ~
.Not for profithonprofit
organization only
16
.Must comply with
council-approved
administrative policy.
7 days before 1 day after
event sale/event
30 days before
registration registration
30 days after School/Day
Care/Nursery I l2 Garage Sale I il before I Day of sale 1 sign for the sale
Outside
SaledSites
Without
Buildings
Must comply with Day before day after council-approved sale sale administrative policy.
16
Special Event Must comply with Direction Signage 4 Day before day after council-approved event event administrative policy.
Issuance of
land clearing,
land alteration,
or building
permit
On receipt of
final
certificate of
occupancy
16 Construction
Entrance
I I I I I
(6) Maximum sign faces. A maximum of two faces will be allowed for each temporary sign.
(c) Removal.
(1) Hurricane watch. Any temporary sign installed within the city shall be removed by the
owner or city if a hurricane watch is posted. The city shall not be responsible for the replacement
of such signage after a hurricane watch is discontinued.
(2) Violations. The city shall have the right to remove any temporary signage in violation of
this section.
(d) Number. Each side of a property facing a public right-of way is allowed one temporary
signs as permitted in Table 25. Additional signs interior to a development; which are not visible
from a public right of way or residential development may be allowed subiect to city defined
criteria.;
(e) Prohibited materials. Paper, cardboard, or other such material subject to rapid deterioration
shall not be used for any sign that is to be displayed for more than 30 consecutive days.
(Ord. No. 17-2000, 0 141,7-20-00)
Workshop Sign-in
Sheets
1 1/19/2009 &
12/03/2009
3 3
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3,
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3
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9 .
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And, I have some issue with this process:
o PGA Corridor Assn complains that they want to have
codes changed to help business.
o As of May 27, 09, city administration meets 6 times
with lobbyist. PGA Corridor Association and
Chamber of commerce of the Northern Palm Beach.
Their primary mission is to change the code and
increase business. They have no obligation to
residents. And, I don’t believe that residents were
represented at these meetings.
o The code is modified and presented to the City Council
in May. It has be,,, fn trnAified to fit th
corn mu nities desires, without any apparent rational,
other than these lobbyist want more, and want to be
able to make up their own rules and approvals. As a
result of these meetings, the administration has alread
recommending these changes to the Council with out
Resident input. The residents of the city were
completely cut out of the loop in this process, just the
way a good lobbyist would want it. sounds a lot like
the Health Care Bill in Congress doesn’t it?
o So what are some of these modifications: . Doubling the amount of outside events
a Being able to display and sell boat, cars and other
item at outside events. . Increasing outside sales of food and beverages to
lam. . They want to split the sign ordinance making up
special rules for the businesses such as:
Allowing flags, banners and signage not
currently allow in the sign code. This is a way
to get around the sign code.
Establishing polic_y making decisions and
authorization to be made by staff, "applicable
agencies" who ever they are, event planners,
and even the developers or association that
control the property.
Moving signage closer to the street. If you
would let them, they would put it in the
middle of the road to stop traffic.
Allowing off site signage on "Public right of
way." Which in currently not permitted.
There is one good recommendation e the
removal of rent/lease signs. This was in the
original sign ordnance which I wrote. When
adopted it required such signs to be removed
one year after C/O on the property. Never to
reappear. The business community quietly
had this removed to their benefit.
The bottom line is that the business and developers came to
our city because of its character, beauty, life style and
management. They now want to change to change Palm Beach
Gardens to fit their own personal benefit. They are attempting
taking away the Policy making decisions away from Council and
putting them in the hands of the administration which they
apparently have more control as evidence by the way this
matter has been presented.
It is time for the Council to reaffirm their commitment to
establishing the policies that meets the needs of the residents
of the city who elected them, and not the desires of the
business community. The administration should carry out
policy and not assign them to any other entity. Likewise they
should not attempt to make policy, as they are doing.
Thank you
I.
11.
111.
IV
V.
VI.
VII.
VIII.
CITY OF PALM BEACH GARDENS
COUNCIL AGENDA
April 15,2010
7:OO P.M.
Mayor Levy
Vice Mayor Premuroso
Council Member Russo
Council Member Jablin
Council Member Barnett
PLEDGE OF ALLEGIANCE
ROLL CALL
ADDITIONS, DELETIONS, MODIFICATIONS:
ANNOUNCEMENTS / PRESENTATIONS:
a.
b.
ITEMS OF RESIDENT INTEREST AND BOARD/COMMITTEE REPORTS:
SPONSORSHIP RECOGNITION FOR DANCING UNDER THE STARS.
/Pane 4) ANNUAL AUDIT REPORT.
CITY MANAGER REPORT:
COMMENTS FROM THE PUBLIC: (For Items Not on the APenda, please submit
request form to the Citv Clerk Drior to this Item)
CONSENT AGENDA:
a. /Pane 152) APPROVE MINUTES FROM MARCH 4, 2010 CITY COUNCIL
MEETING.
b. JPaae 1551 APPROVE MINUTES FROM MARCH 18, 2010 CITY COUNCIL
MEETING.
jstaff Report on Pane 159, Resolution on Paae 162) RESOLUTION 17,201 0 -
MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY AND THE IAFF.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM BEACH
GARDENS, FLORIDA APPROVING AND RATIFYING A MEMORANDUM OF
UNDERSTANDING WITH THE PROFESSIONAL FIREFIGHTERS/PARAMEDICS
OF PALM BEACH COUNTY LOCAL 2928, INC. TO MODIFY AND CLARIFY THE
REQUIREMENTS FOR PROMOTIONAL EXAMINATIONS AND THE USE OF
PERSONAL LEAVE; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER
PURPOSES.
, JPaae 174 PROCLAMATION -WATER CONSERVATION MONTH.
IX. PUBLIC HEARINGS: (* Desbnates Ouasi-Judicial Hearing)
6taff Report on Page 175, Resolution on Pane 209,. ______ . ._. - . ., __ . -
SEPTEMBER llTH MEMORIAL PLAZA. A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF PALM BEACH GARDENS, FLORIDA APPROVING
THE 09.11.01 MEMORIAL PLAZA, LOCATED AT 5161 NORTHLAKE
BOULEVARD ON THE FIRE STATION NO. 3 PARCEL, AS MORE
4D FOR OTHER PURPOSES.1
0 - EM GENC
ge 218, Resolution on Pag
ERATIONS COMMUNlCi -
ESOLUTION 15,201(
INTER. A RESOLUTIOF
OF IRE CITT ~uUNCIL OF THE CITY uf PALM BEACH GARDENS
FLORIDA APPROVING A MAJOR SITE PLAN AMENDMENT TO THE PALM
BEACH GARDENS MUNICIPAL COMPLEX TO ALLOW A 10,800-SQUARE-
FOOT EMERGENCY OPERATIONS AND COMMUMCATION CENTER, AI
MORE PARTICULARLY DESCRIBED HEREIN; PROVIDING CONDITIONS OF
:; AND APPROVAL PROVIDING - 'FFECTIV- - ---
qA
--- --._--
ORDINANCE 9,2010 IS CONTINGENT UPON COUNCIL
APPROVAL OF THE ALTERNATE EXTERIOR ELEVATION AS
RECOMMENDED BY PZAB.
dStaff Report on Pane 244, Ordinance on Page 246
(1'' READING) AMENDING THE FISCAL YEAF. __.
DINANCE OF HE C ;OUNCIL 01 i CITY (
RDENS, FLORIDA AMENDING THE CITY OF PALM BEACH GARDENS
DGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2009, ANC
30, 2010, INCLUSIVE; PROVIDING A CONFLICT3
USE AND A SEVEMBILIT\/ PI AI I@C- DDn\/lnlN/I Ah1 ECCCPTI\/C nATE
ER PURPOSES.
X. RESOLUTIONS:
XI. ITEMS FOR COUNCIL ACTION/DISCUSSION:
a. LPaae 250) LAKE CATHERINE HISTORICAL ART PROJECT.
b. /Pane 275) OUTDOOR SEATING, SPECIAL EVENTS AND TEMPORARY
SIGNAGE.
XII. CITY ATTORNEY REPORT:
XIII. ADJOURNMENT
PLEASE TAKE NOTICE AND BE ADVISED that if any interested party wishes to appeal
any decision made by the City Council with respect to any matter considered at this public
hearing, such interestedpersons will need a record of the proceedings and may need to ensure
record is made, including the testimony and evidence upon which the appeal is
..
In accordance with the Americans with Disabilities Act and Section 286.26, Florida Statutes,
persons with disabilities needing special accommodations in order to participate in this
proceeding are entitled to the provision of certain assistance at no cost Please call the City
Clerk’s Omce at 561-799-4122 no later than 5 days prior to the hearing if this assistance is
required For hearing impaired assistance, please call the Florida Relay Service Numbers:
800-955-8771 (TDD) or 800-955-8770 (VOICE)).
NOTE:
All presentation materials must be received by
the City Clerk prior to the presentation to the Council.
CITY OF PALM BEACH GARDENS
COUNCIL AGENDA
April 15,2010
7:OO P.M.
Mayor Levy
Vice Mayor Premuroso
Council Member Russo
Council Member Jablin
Council Member Barnett
I. PLEDGE OF ALLEGIANCE
11. ROLL CALL
54 111. ,, ADDITIONS, DELETIONS, MODIFICATIONS:
N ,@“OUNCEMENTS / PRESENTATIONS:
a. SPONSORSHIP RECOGNITION FOR DANCING UNDER THE STARS.
b. :Pame 4) ANNUAL AUDIT REPORT.
v. /ITEMS OF RESIDENT INTEREST AND BOARDKOMMITTEE REPORTS:
VI. - CITY MANAGER REPORT:
VII. /COMMENTS FROM THE PUBLIC: (For Items Not on the Agenda, please submit
VIII. CONSENT AGENDA:
reauest form to the Citv Clerk prior to this Item)
/
/Pam 152) APPROVE MINUTES FROM MARCH 4, 2010 CITY COUNCIL
M EETl NG.
b. /Pame 155) APPROVE MINUTES FROM MARCH 18, 2010 CITY COUNCIL
MEETING.
iStaff Remrt on Paae 159. Rasolutlon on Paas 162) RESOLUTION 17,2010 -
MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY AND THE IAFF.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM BEACH
GARDENS, FLORIDA APPROVING AND RATIFYING A MEMORANDUM OF
UNDERSTANDING WITH THE PROFESSIONAL FIREFIGHTERS/PARAMEDICS
OF PALM BEACH COUNTY LOCAL 2928, INC. TO MODIFY AND CLARIFY THE
REQUIREMENTS FOR PROMOTIONAL EXAMINATIONS AND THE USE OF
PERSONAL LEAVE; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER
PURPOSES.
c. /Pame 174) PROCLAMATION -WATER CONSERVATION MONTH.
M. PUBLIC HEARINGS: (* Designates Quasi-Judicial Hearing)
a. /fstaffReoo rt on Pane 175. Re8olutlon on Pam 2091 RESOLUTION 14,2010 - SEPTEMBER llTH MEMORIAL PLAZA. A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF PALM BEACH GARDENS, FLORIDA APPROVING 54 THE 09.11.01 MEMORIAL PLAZA, LOCATED AT 5161 NORTHLAKE
BOULEVARD ON THE FIRE STATION NO. 3 PARCEL, AS MORE
PARTICULARLY DESCRIBED HEREIN; PROVIDING AN EFFECTIVE DATE;
AND FOR OTHER PURPOSES.
Remrt on Pane 218, Re Wion on Pam 2321 RESOLUTION 15,201 0
OF THE CITY COUNCIL OF THE CITY OF PALM BEACH GARDENS,
FLORIDA APPROVING A MAJOR SITE PLAN AMENDMENT TO THE PALM
rrpsJn@ FOOT EMERGENCY OPERATIONS AND COMMUNICATION CENTER, AS
MORE PARTICULARLY DESCRIBED HEREIN; PROVIDING CONDITIONS OF
APPROVAL; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER
PURPOSES.
4-0 BEACH GARDENS MUNICIPAL COMPLEX TO ALLOW A 10,800-SQUARE-
ORDINANCE 9,2010 IS CONTINGENT UPON COUNCIL
APPROVAL OF THE ALTERNATE EXTERIOR ELEVATION AS
RECOMMENDED BY PUB.
C. jStaff Rewrt on Pane 244, Ordinance on Pam 2 46) ORDINANCE 9, 2010 -
(1" READING) AMENDING THE FISCAL YEAR 2010 BUDGET. AN
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM BEACH
Pf GARDENS, FLORIDA AMENDING THE CITY OF PALM BEACH GARDENS,
BUDGET FOR THE FISCAL YEAR BEGlNNilNG OCTOBER 1, 2009, AND
ENDING SEPTEMBER 30, 2010, INCLUSIVE; PROVIDING A CONFLICTS
CLAUSE AND A SEVERABILITY CLAUSE; PROVIDING AN EFFECTIVE DATE;
AND FOR OTHER PURPOSES.
VU'@@
X. - RESOLUTIONS:
XI. 4TEMS FOR COUNCIL ACTION/DISCUSSION:
a. /{Pane 2501 LAKE CATHERINE HISTORICAL ART PROJECT.
b. /Pane 2751 OUTDOOR SEATING, SPECIAL EVENTS AND TEMPORARY
SIG NAGE. 7/I5 819
XII. - CITY ATTORNEY REPORT:
XIII. ADJOURNMENT
PLEASE TAKE NOTICE AND BE ADVISED that if any interested party wishes to appeal
any decision made by the City Council with respect to any matter considered at this public
hearing, such interested persons will need a record of the proceedings and may need to ensure
that a verbatim record is made, including the testimony and evidence upon which the appeal is
to be based
In accordance with the Americans with Disabilities Act and Section 286.26, Florida Statutes,
persons with disabilities needing special accommodations in order to participate in this
proceeding are entitled to the provision of certain assistance at no cost. Please call the City
Clerk’s Oflee at 561-799-4122 no later than 5 days prior to the hearing if this assistance is
required For hearing impaired assistance, please call the Florida Relay Service Numbers:
800-955-8771 (TDD) or 800-955-8770 (VOICE).
NOTE:
All presentation materials must be received by
the City Clerk prior to the presentation to the Council.
COMMENTS FROM THE PUBLIC Request to Address City Council Please Print Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
COMMENTS FROM THE PUBLIC Request to Address City Council Please Print Name: Add res : Subject: 0 Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
Please Prin COMMENTS FROM THE PUBLIC Request to Address City Council Address: Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
COMMENTS FROM THE PUBLIC Request to Address City Council Please Prin Name: Address: L City: ,l Subject: ‘I Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
Please Print COMMENTS FROM THE PUBLIC Request to Address City Council Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
COMMENTS FROM THE PUBLIC Request to Address City Council Please Print - t Name: /aw Address: &# Subject : P66? a@- w S- Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
COMMENTS FROM THE PUBLIC Request to Address City Council Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
COMMENTS FROM THE PUBLIC Request to Address City Council Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
COMMENTS FROM THE PUBLIC Request to Address City Council Please Print \ Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
Please Print COMMENTS FROM THE PUBLIC Request to Address City Council City: V- I / Members of the public may address the City Council we ring the omments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
COMMENTS FROM THE PUBLIC Request to Address City Council Members of the public may address the City Council during the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
COMMENTS FROM THE PUBLIC Request to Address City Council Please Print Members of the public may address the City Council durin8g the “Comments by the Public” portion of the agenda and during “Public Hearings”. This Request to Address the City Council must be delivered to the City Clerk prior to the commencement of the meeting. The time limit for each speaker is limited to three (3) minutes.
Please
Name:
COMMENTS FROM THE PUBLIC
Request to Address City Council
Members of the public may address the City Council during the “Comments by the Public”
portion of the agenda and during “Public Hearings”. This Request to Address the City
Council must be delivered to the City Clerk prior to the commencement of the meeting.
The time limit for each speaker is limited to three (3) minutes.
/ f
ccd 344-4279 c
CITY COUNCIL MEETING 04/15/10
PROPOSED ADDITIONS, DELETIONS AND MODIFICATIONS
ADDITIONS:
DELETIONS
MODIFICATIONS:
Under Consent
Proclamation - Holocaust Remembrance Week
2010.
NONE
NONE
8 5 0
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0 1
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3
0
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2
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The buy out program.
Please help me understand how the buy out program works. I will wait for an answer.. . , .
What are the req~ements to be eligible to participate?
How can giiing approximately 6 months salary to ex-employees help morale?
It would appear to me that someone else is going to have to pick up the job assignments. Slit-(:
we can not afford to hire anyone to replace those leaving, can we? I suggest we keep the
employees on board with knowledge their employment is ended September, 2010. Should ,III\
one choose to leave prior to that time, it is without the ‘%uyout” deal.
What effect does the buy out have on pension and retirement benefits?
Will this empty 6 months qualify anyone for retirement or pension benefits? If so, who?
The employees who were fired last year because of budget “cutbacks” should be allowed th .’
same privilege, at least 6 months salary and insurance benefits, paid retroactive.
I recall Mr. Fenis saying there was a plan under consideration, however, it had yet to be
developed, along with a purposed on site health care project. Where is this program in
development?
To read about the implementation in the newspaper is disturbing and shows an arrogance ii 1
management by the City Manager.
Very much opposed to this action, It should be discussed in the open at a council meeting
where residents can listen in on the telephone, or be present to hear and observe.
Waiting for the answers..,.
I r ‘f LA qL ‘I
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1
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I
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00 1
L-
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PRESS RELEAS
April 14,2010 Contact: ReL- Bdalis 56 1-632-23 52
PALM BEACH GARDENS HIGH SCHOOL
‘PIZZAZZ’ CHORUS TO HEADLINE AT CARNEGIE HALL
APRIL 25TH
The Palm Beach Gardens High School ’Pizzazz’ Chorus will travel to New York City next week
to perform as the ‘featured‘ choir at the 2010 National Youth Choir Festival at Carnegie Hall.
The prestigious National Youth Choir Festival ‘Elite Performance Series at Carnegie Hall’,
presented by Heritage Festivals and Field Studies, is designed to offer talented vocal ensembles
fiom around the country the chance to celebrate musical artistry in one of the nations premier
performance venues.
‘‘What an honor it is for our chorus to be given this incredible opportunity,” said Jamie Bryan,
Director of the Palm Beach Gardens High School (PBGHS) Choral Department. “This will be a
wonderhl experience for our students to sing in an outstanding chorus under the direction of a
renowned conductor at world famous Carnegie Hall.”
Festival participants are selected through an extremely competitive audition process vying
against high school choirs mund the nation. In addition to Pizzazz’s feature performance on
April 25*, other members of the PBGHS Chorus will also sing in the National Youth Chorale
Program, rehearsing and per€orming on this famous stage with the National Youth Choir under
the direction of Dr. Eph Ehly, one of the most sought after choral conductors and clinicians in
the country.
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The PBGHS Chorus is an accomplished vocal choir, having received 26 out of 27 straight
Superior ratings at the State Music Performance Assessments.
“We am extremely proud of our ‘Pizzazz’ chorus’ accomplishments,” said Bryan. “Music
education has provided these students with a skill set far beyond the discipline of music,
including adaptability, teamwork, diligence, focus, creativity, persistence, responsibility and a
sense of purpose. The skills that have been learned by our young musicians have gotten them
to Carnegie Hall and will surely benefit them in any fiture endeavor.”
Performing at Carnegie Hall is a ‘once in a lifetime’ opportunity and would not be possible for
many of our Choral students without the financial support of corporate sponsors and
community donations. To defer the financial burden of this trip on students, the PBGHS Choral
Department has been conducting a variety of fundraising activities throughout the year and
continues to seek corporate donations. We would like to enlist the news media’s assistance in
helping us meet our fundraising goal by encouraging your coverage of this outstanding choir.
To schedule a live or taped performance for your media outlet, schedule an interview with
chow director Jamie Bryan, or for additional information about this exciting event, please
contact Renm Bdalis at (561) 632-2352 or via e-mail at: RBafais@comcast.net. You may
also find chorus videos and details about upcoming performances at:
http://pbghschorus. yolasite.com.
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CITY OF PALM BEACH GARDENS
PALM BEACH COUNTY, FLORIDA
PROCLAMATION
WHEREAS, Florida's natural beauty, crystal blue waters and white sand beaches attract
residents and visitors from around the world; and
WHEREAS, clean and sustainable water resources are vital to Florida's environment, economy
and quality of life; and
WHEREAS, more than 90 percent of Florida's drinking water is supplied by underlying aquifers,
and our quality of life and the economy depend upon a clean and healthy environment; and
WHEREAS, Floridians consume more than 7.9 billion gallons per day of fresh water, and the
future ofFlorida depends greatly upon the availability of water; and
WHEREAS, the State of Florida, together with local partners, are investing billions of dollars to
develop alternative water supplies, clean up storm water pollution, restore rivers, lakes and springs,
upgrade drinking water facilities and improve wastewater treatment; and
WHEREAS, the South Florida Water Management District, is implementing a Comprehensive
Water Conservation Program to install a lasting culture of conservation in our communities; and
WHEREAS the Governor and Cabinet of the State of Florida are designating April as Florida's
Water Conservation Month to encourage Floridians to conserve the state's precious water resources; and
NOW, THEREFORE, I, David Levy, by virtue of the authority vested in me as Mayor of the
City of Palm Beach Gardens, Florida, do hereby proclaim the month of April 2010 as
Attest:
Pd~ City Clerk
Water Conservation Month
IN WITNESS WHEREOF, I have
hereunto set my hand and caused
the Seal ofthe City of Palm Beach
Gardens, Florida, to be affixed on
this 15th day of April in the Year of
our Lord, Two Tlwusand Ten
CITY OF PALM BEACH GARDENS
PALM BEACH COUNTY, FLORIDA
PROCLAMATION
Declaring the week of Aprilll-18, 2010 Days of Remembrance
"Children in Crisis: Voices from the Holocaust"
WHEREAS, the Holocaust was the state-sponsored, systematic persecution and annihilation
of European Jewry by Nazi Germany and its collaborators between 1933 and 1945. Jews were
the primary victims-six million were murdered; Gypsies, the handicapped, and Poles were also
targeted for destruction or decimation for racial, ethnic, or national reasons. Millions more,
including homosexuals, Jehovah's Witnesses, Soviet prisoners of war and political dissidents, also
suffered grievous oppression and death under Nazi tyranny; and
WHEREAS, the history of the Holocaust offers an opportunity to reflect on the moral
responsibilities of individuals, societies and governments; and
WHEREAS, the citizens of the City of Palm Beach Gardens should always remember the
terrible events of the Holocaust and remain vigilant against hatred, persecution, and tyranny; and
WHEREAS, the citizens of the City of Palm Beach Gardens should actively rededicate
ourselves to the principles of individual freedom in a just society; and
WHEREAS, the Days of Remembrance have been set aside for the people of the City of Palm
Beach Gardens to remember the victims of the Holocaust as well as to reflect on the need for
respect of all peoples; and
WHEREAS, pursuant to an Act of Congress (Public Law 96-388, October 7, 1980) the United
States Holocaust Memorial Council designates the Days of Remembrances of the Victims of the
Holocaust to be Sunday, April 11, 2010 through Sunday, April 18, 201 0 including the International
Day of Remembrance known as Yom Hashoah, April 11, 201 0;
NOW, THEREFORE, I, David Levy, by virtue of the authority vested in me as Mayor of the City of Palm Beach
Gardens, Florida, do hereby proclaim the week of April 11 through April 18, 2010 as Days of Remembrance in memory of the
victims of the Holocaust, and in honor of the survivors, as well as the rescuers and liberators, and further proclaim that we, as
citizens of the City of Palm Beach Gardens, should strive to overcome intolerance and indifference through learning and
remembrance.
Patricia Snider, CMC, City Clerk
IN WITNESS WHEREOF, I have hereunto
set my hand and caused the Seal of the City
of Palm Beach Gardens, Florida, to be
affixed on this 15th day of April in the Year
of our Lord, 1Wo Tlwusand Ten.